Agenda Item #L. 6
Agenda Item
DATE: August 18, 2026
TO: lone City Council
FROM: George Lee, City Manager
Andrea Bonham, Finance Manager
SUBJECT: Review Proposed Budget for Fiscal Year 2026-27 RECOMMENDED ACTION:
• Receive a presentation on the Proposed Budget for Fiscal Year 2026-2027 for Council review and consideration.
• Conduct a public hearing.
• Adopt Resolution No. 2026-31 Adopting the Fiscal Year 2026-27 Final Operating and Capital Budget.
FISCAL IMPACT:
The proposed budget is balanced funding the operations, maintenance, and debt services activities of the City as well as interfund loan repayments. Any excess of revenues over expenditures in each fund remaining in the reserves for that fund (unrestricted, restricted, or designated as applicable). Capital improvement program projects are included.
BACKGROUND:
On June 16, 2026 the City Council adopted Resolution 2026-21 Extending the Fiscal Year 2025/26 Final Budget in order to allow the City Manager and staff to develop a budget to adequately meet the fiscal needs of the City.
Budget discussions were held on June 16, 2026, July 21, 2026, July 28 (Park & Rec) and August 4, 2026 for the council and public to review and provide input. The presentation and discussion with the City Council today includes the public hearing, with the final adoption anticipated at the City Council Meeting.
The proposed budget document is now complete for presentation and review. A Budget Message is contained at the beginning of the document which describes the comprehensive approach to addressing the fiscal sustainability and resilience for the City of lone.
Attachments:
Proposed Budget for Fiscal Year 2026-2027
Resolution 2026-31 Adopting the Fiscal Year 2026-27 Operating and Capital Budget.
ONE City of
IONE California
the Castes Cutenes to thr Motherlode
Budget Message
August 18, 2026
Mayor Jody Maita
Vice-Mayor Stacy Rhoades
Council Member Dominic Atlan
Council Member Jack Mitchell
Council Member - Linda Smylie
Dear Council:
As your City Manager, I am pleased to present the City of lone's proposed annual budget for Fiscal Year 2026-2027. This budget represents the culmination of hard work across all city departments to establish a responsible, transparent, and strategic roadmap balancing the goal of fiscal stability while meeting the important needs of our growing community.
This document is more than a financial plan, it represents our shared vision for the future of lone and our commitment to fiscal stewardship, strategic investment, and community progress.
Our core objectives this fiscal year continue to be similar as last year focusing on three key objectives:
1. Restoring and maintaining our fiscal integrity, solidifying our internal auditing controls, closely monitoring our municipal accounts, and establishing uncompromised protocol to ensure maximum transparency.
2. Improving infrastructure, continue to improve our aging road network and long- deferred wastewater system.
3. Continue work developing additional sources of revenue.
City of lone
Final Budget for Fiscal Year 2026-2027
Current Context and Fiscal Outlook
During this past year we have continued to iterate that city of lone does not have an expense problem, we have a revenue problem in that we lack meaningful sources of revenue other than property tax.
Besides property tax, additional sales tax revenue would be the most impactful to our community. As we all know, every time a resident or visitor buys a meal, shops at a local boutique, or purchases goods within our city limits, they are investing directly in our neighborhoods. Unlike property tax that places a significant burden on local homeowners, sales tax captures dynamic regional wealth. Visitors use our roads, parks, and emergency services. A healthy sales tax ensures they help pay for them. It creates a fair, shared responsibility.
Without this critical revenue, at some point we will face an unsustainable choice. Look for avenues to increase taxes, or accept a severe decline in our parks, infrastructure, and public safety. Sales tax is what would allow us to sustain, innovate, and maintain the high quality of life our community deserves without overburdening our residents.
Key Issues and Priorities
Increasing Sales Tax Revenues
Sales tax remains the City's most significant and important funding opportunity, directly supporting core services such as public safety, community programs, and general government operations.
In this past year the city has accomplished the following towards this goal:
• Developed a master plan for Howard Park. Currently in the process of developing a clear plan for improvements and construction cost estimates for different segments of the park. This will present the city opportunities and methods to monetize Howard Park.
• Presently working with developers who are working to submit plans for Ringer Ranch and the Waterman project.
• Have a signed letter of Intent with a hotel operator to build and operate a hotel on the Castle Oaks commercial property predicated on the city being able to consummate our letter of intent to purchase a portion of the property from the commercial property owners.
2 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Capital Infrastructure
Another important component of this budget is continued investment in capital infrastructure. Maintaining and improving our core assets, sidewalks, water and storm drains, parks, municipal facilities, especially our wastewater systems —is vital to both the safety and quality of life of our residents. These projects are not simply expenditures; they are long-term investments that will increase efficiency and preserve the integrity of our city.
We are currently in the process of executing the following:
• Developing a long-term master plan for wastewater treatment plant improvements to accommodate anticipated new housing and the significant expansion of Cal fire. Including exploring and applying for all applicable grants to assist the city in improving our infrastructure.
• Operating under strict budget guidelines, we successfully prioritized the development of our new police headquarters. We are projecting a completed building transition within the next month, funded sustainably through strategic capital allocations and police impact fees and their foundation. • Developing near-term plans to improve long standing improvements on West Marlette in lone.
Fiscal Responsibility
One of the key components of this budget was to provide a balance of necessary and proper spending coupled with proactive measures to stimulate revenue growth. As stated, our revenue growth for the past 10 to 15 years has been extremely limited and remains one of, if not, the top priorities of this administration. The City of lone administration has transformed itself from a once chaotic and unstable environment to one of solid stability, consistency and focus.
With a solid foundational staff in place, this plan continues to support the services that residents rely on everyday police, fire, parks, and community programs—while ensuring the city remains responsive, resilient, and accountable to the public.
While the budget addresses infrastructure and revenue growth, it also tries to reflect and preserve the City's ongoing commitment to sound fiscal management. As everyone knows, the city has been severely behind in its audits. One of the main reasons has been the constant high turnover of associates which has not provided an atmosphere of stability and consistency. At present, our city possesses a solid staff with institutional knowledge that will bring needed stability and consistency for years to come. 3 Page
City of lone
Final Budget for Fiscal Year 2026-2027
Several key principles have been incorporated into the budget development process and monitoring:
1. Closely align budget with the strategic priorities of the City Council.
2. Discussions and feedback from the City Council and community have been integrated into the budget.
3. Ensure that budget documents and data are open, transparent and accessible.
4. Actively plan, manage and monitor budget execution with regular updates provided to the City Council.
5. Promote the integrity and quality of budgetary forecasts, fiscal plans, and implementation through rigorous quality assurance including independent audits.
The 2020-21 single audit is complete. Limited procedures for 2021-22 & 2022-23 have been completed. The 2023-24 Audit has been completed, and it is anticipated to start and complete the 2024-25 audit within the fiscal year 2026-27.
Revenue Trends
Revenue forecasts have been developed based on a combination of historical data and projections from a variety of sources.
Taxes (property, sales, motor vehicle in lieu, and franchise) have remained steady and are forecasted to have a slight increase this fiscal year.
Transient Occupancy Tax has improved slightly, due to staff research and outreach of short-term rentals.
Licenses and Permits reflect building permit activity, so to remain conservative, the numbers are based on 18 units scheduled for Wildflower buildout (less prepayments).
Castle Oaks Village 10 has started grading and is anticipated to start building in FY 2027-
28. Use of Money and Property (Interest Income) is projected to be lower than prior year actual as several large projects will require payments and submittals for reimbursement.
This will affect the cash available for interest:
4| Page
City of lone
Final Budget for Fiscal Year 2026-2027
General Fund
Actual
Budget FY (unaudited) Budget FY Increase/
25/26 FY 25/26 Over/Under 26/27 (Decrease)
Revenues
Taxes
Property Tax $ 1,320, 736 $ 1,375,615 $ (54,879) $ 1,403,128 2.00% Property Tax in Lieu of VLF $ 1,650,000 $ 1,736,314 $ (86,314) $ 1,771,040 2.00% Sales and Use Tax $ 280,000 254,602 $ 25,398 280,000 9.98% Transient Occupancy Tax 1,000 $ 5,764 $ (4,764) 3,000 -47.95% Franchise Tax 162,650 172,350 $ (9,700) 172,350 0.00%
Other Taxes 47,500 43,933 $ 3,567 30,000 -31.71%
License & Permits 93,000 106,554 $ (13,554) 47,500 -55.42% Use of Money and Property 480,025 $ 409,915 $ 70,110 350,001 -14.62% Other Governmental Agencies 24,822 $ 22,675 $ 2,147 22,500 -0.77% Charges for Services 78,300 54,091 24,209 99,700 84.32% Other Revenues 13,000 33,085 (20,085) 4,000 -87.91%
Total Revenues $ 4,151,033 4,214,899 (63,866) $ 4,183,219 Other Governmental
Use of Money and Property Charges for Services
Agencies
8.4% 2.4%
0.5%
License & Permits Other Revenues
1.1% 0.1%
Other Taxes
0.7%
Franchise Tax
4.1%
Transient Occupancy Tax Property Tax
0.07% 33.5%
Sales and Use Tax
6.7%
Property Tax in Lieu of VLF
42.3%
5 | Page
City of ione
• Final Budget for Fiscal Year 2028-2027
City Services
The City provides a spectrum of direct services to the community (fire protection, police, street maintenance, park and facilities maintenance, building inspection and code enforcement, planning and engineering services) which are accounted for in a variety of funds, with the General Fund as the primary and largest fund.
Critical wastewater services are provided through an enterprise fund with operations contracted through Waterstone Services, LLC. Billing and payment collection continue to be performed by City staff.
Last year, several changes in the way citywide costs are budgeted were implemented:
• New revenue accounts were created in restricted Police and Fire for "Charge of Services". Revenues were received in department funds not the General Fund • New account created for Howard Park (4511) to provide better tracking of revenue and expense. This fund is a General Fund, designated account. • Added "CFD Revenue" to Lighting and Landscape (8211). • Added "Do not use" to expense accounts in CFD (9111). This account is a Fiduciary account for bond payoff. The only qualifying expenses for this account are administration.
Changes for this year include:
• New Fund for SB1 Funds (2121), allowing separate tracking from Gas Tax (2111) • New department (95) for Wastewater (WWTP and Tertiary Plant). Removing Wastewater from the Public Works budget allows for better tracking of Public Works and Wastewater.
• New account number in 9111 (CFD - Bonds) for Admin Reimbursements Staffing
In evaluating appropriate levels of staffing the following changes to the Salary Schedule were presented for direction at the July 7, 2026 meeting are recommended in this budget:
• Remove vacant "Accountant"
• Adjust "Accounting Clerk" steps
• Remove vacant "Administrative Assistant"
• Add "Fire Account Clerk" (part time)
• Add breakout for "Fire Battalion Chief" (stipend)
• Adjust "Fire Engineer" steps
• Remove "Grant/Funding Coordinator" move employee to Admin Analyst 1 • Remove "Management Analyst"
• Add "Recreation Coordinator"
• Add "Recreation Lead"
• Remove "Recreation Director"
6| Page
City of lone
Final Budget for Fiscal Year 2026-2027
The CalPERS minimum required employer contribution includes the sum of two components:
• Normal Cost (NC) Rate, which represents the annual cost of service accrual for active employees is shown as a percentage of payroll and paid as part of the monthly payroll reporting process.
• Annual Unfunded Accrued Liability (UAL) payment which is the amortized dollar amount needed to fund past service credit earned (or accrued) for members who are currently receiving benetits, active members, and for members entitled to deferred benefits, as of the valuation date. A 3.4% discount is offered for lump-sum payments made for the year in July. The City made the lump-sum payment in previous years. For FY 2026-27 budget the City has opted to pay the monthly charges due to the interest rate at Bank of Marin being higher than the savings offered when paying the lump-sum.
CaIPERS Retirement Plans and Rates
Fiscal Year 2026-2027
Unfunded
Benefit Retirement Employee Employer Accrued
Plan Formula Age Rate Rate Liability
Miscellaneous
Ist Tier - prior to 4/10/2011 2.5 @ 55% 50+ 8.00% 0.00% 2nd Tier - on/after 4/10/2011 2% @60 50+ 7 00% 10 18%
PEPRA - on/after 1/1/2013 2% @ 62 52-62 775% 7 93%
155,598
Safety/Fire
2% @ 55 • 45+ 7.00% 16.62%
It Tier prior to 172073 2% @57 50-57 11.00% 11.17%
4.935
Safety/Police
Ist Tier - prior to 10/9/2011 3% @ 50 45+ 9.00% 0.00%
2nd Tier - on/after 10/9/2011 3% @55 50+ 9.00% 23.09%
PEPRA - on/after 1/1/2013 2.7% @ 57 52+ 13.75% 13.91%
228,138
388,671
7| Page
City of lone
Final Budget for Fiscal Year 2026-2027
Interfund Loans and Payback Plan
In FY 2021-22 it was determined that there were a number of outstanding interfund loans in the City that had not been repaid. In accordance with the Government Code, the loans must be established in accordance with a loan agreement which includes a term for repayment. To fulfill this requirement, the loans were recorded in loan agreements with established recommended repayment periods and reporting requirements. In addition, an Interfund Loan Policy was adopted by City Council.
When the original approvals were made, it was anticipated that all accounts listed would make payments. There are two accounts, 9515, Impact Fees - General Plan & 9511, Impact Fees - Fire, that do not have cash to make payments. These two accounts receive revenue from Impact Fees charged for new homes. The loan schedule has been updated to reflect the non-payments. The payments were approved in 2021-22 and payments will start once the accounts have cash.
All accounts that had the funds to make the payments have been recorded for FY 2021-22 thru 2025-26.
Approved payment schedule - FY 2026-27
Advances to Other Funds ances From Other Funds Balance Balance (Fund paving out adrance) Fund te adranco) Fund 6/30/2026 Pmt 2026-27 6/30/2027 ARSA 8231 General Fund 1111 52.575 2,645 $ 49,930
Gas Tax Fund 2111 Impact Fees - General Plan 9515 $ 39.398 $ 39,398 Gas Tax Fund 2111 General Fund 1111 162.793 8.307 $ 154,486 General Fund 1111 Impact Fees - Fire 9511 263.379 $ 263,379 General Fund 1111 Impact Fees - General Plan 9515 343,592 $ 343,592 Local Transportation Comm 4211 General Fund 1111 106,555 $ 5,360 $ 101,195 Local Transportation Conm 4211 General Fund 1111 330,623 16,629 $ 313,994 Measure M 9613 General Fund 1111 282.651 14,217 $ 268,434 Sewer-Capital Projects 3121 General Fund 1111 S 203.796 $ 10.251 $ 193,545 Tertiary 3131 General Fund (Arena 3% interest) 237.721 10,435 227,286 Traffic Mitigation Fee - Local 9518 General Fund 1111 s 149,848 9938 3 142,310 Impact Fees-Police 9513 Impact Fees-General Plan 180,000 180,000 Impact Fees-Police 9513 Impact Fees-Fire 616.804 616,804 Impact Fees-General Admin 9516 Impact Fees-Fire 9511/5 25.000 $ $ 25,000
2.994.735 $75.382 2.919.353
There are several items that need to be researched further. The research is anticipated to be completed in FY 2026-27. Staff will be bringing the findings to Council. 8| Page
City of lone
Final Budget for Fiscal Year 2026-2027
Key Budget Assumptions
Based on the data currently available, economic forecasts from a range of sources, and recommendations on service delivery and long-term planning, the following key assumptions are incorporated into the proposed Fiscal Year 2026-27 budget:
1. Continue with Interfund loans repayment until a full interfund loan reconciliation is completed. Interfund plan based upon a twenty-five (25) year payment term requiring an annual expenditure up to 103,123. If funds available;
2. The Police MOU is currently under negotiation. Any changes to the budget will be addressed once the MOU is finalized.
3. Benefits - (125 Cafeteria Plan) at reflected increased levels with increased costs as provided by insurers and CaPERS retirement;
4. Continue to maintain higher level of cash reserves in Bank of Marin savings to optimize returns.
Looking Ahead
The City of lone will experience more growth due to the continued development of Castle Oaks (Village 10), Wildflower buildout and upcoming development of Ringer Ranch (623 units) and Waterman Road (329 units).
The City has over 1,300 acres of land planned for industrial use (all unimproved), an 80- acre former youth correctional facility (now abandoned and surplus State property), and commercial development opportunities in Castle Oaks and in the historic downtown core.
Conclusion
The Fiscal Year 2026-2027 Budget is a product of careful planning, collaboration, and shared vision. It reflects our dedication to fiscal responsibility while addressing the infrastructure and economic development needs that will shape lone's future.
These initiatives represent more than routine maintenance. They are part of a bold, forward-looking approach-one that requires leadership and conviction. For too long, critical infrastructure needs were deferred, creating compounding costs and risks.
Today this Council has demonstrated the courage and will to do what has not been done for the past decade: to address challenges directly, to fund projects responsibly, and to invest in lone's future with determination and vision.
City of lone
Final Budget for Fiscal Year 2026-2027
In the past year, some of the highlights this city council has accomplished:
1. Through a generous grant from the Department of Water Resources facilitated through the Amador Water Agency completed the construction of the Amphitheater at Picnic Hill and new irrigation system for our soccer fields. This project was an enormous undertaking as we had a short window to build and was achieved with the help and assistance of key community partners, all the department heads and their staff, our building department, contributed and was a true effort of collaboration and cooperation.
2. Improved the Ed Hughes horse arena with additional panels and new bleachers.
This was made possible by a generous grant from the ACRA and the Board of Supervisors.
3. Through a partnership with Little League Baseball and Amador Soccer, new equipment was purchased for field improvements.
4. Again, through a partnership with Little League Baseball, we will have lights on field one which will provide new opportunities for late afternoon and early evening activities.
5. Negotiated an updated fee agreement with CDCR which increased their payment from $27,500 per quarter to $174,000 which contributed an additional $668,500 towards the operations of the tertiary plant.
6. Bringing the Train Depot Park to near completion.
7. Supported much needed repairs and improvements at the Wastewater treatment plant.
8. Facilitated the purchase of a permanent Police Headquarter building, which will be paid off in less than 15 years. This was accomplished through an initial payment from the police impact fee fund and the assumption of long-term debt at an interest rate of 2%. The new police headquarters office is scheduled to be completed at the beginning of September 2026.
The city of lone is off to a great start on a road revitalization.
If one takes note, many of these accomplishments are because of the mutual cooperation of many groups, individuals and public agencies. It is these types of relationships and spirit of cooperation that have been lacking but that this council and staff has embraced.
I commend and encourage this council to continue to be bold and have the courage to move the priorities of the city forward:
10 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Doing nothing is the easiest road this council and staff can take. But we are not here to do nothing. I believe this council and staff have the resolve that continues to set a new tone for lone: one that favors action over delay and progress over complacency.
If we stay the course, I do believe that our city will experience a period of renaissance that will bring lone to the forefront of Amador County and lone will take its rightful place as true leaders as opposed to followers.
As much as we have accomplished none this would have been possible without the passion, commitment, and leadership of all of our department heads, including public works, police department, fire department, wastewater treatment staff, city administration staff, and our city clerk who by the way has been here for over 30 years. It is through their continuing efforts that make possible the progress we have made and will continue to make.
I look forward to working with the City Council, our staff, and our community to implement this plan and to continue building a future of strength, stability, and pride for the City of lone.
Thank you.
Respectfully,
George Lee
City Manager
11 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Budget Resolution
RESOLUTION NO. 2025-32
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IONE,
ADOPTING THE FISCAL YEAR 2025-26 OPERATING BUDGET
WHEREAS, staff developed the proposed Fiscal Year 2025-26 Operating Budget and presented said budget to the City Council in a publicly noticed meeting where it was reviewed and revised as directed; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of lone:
Section 1: The budget document as presented and revised as directed is adopted as the operating budget of the City of lone for Fiscal Year 2025-26 (attached hereto and incorporated herein by reference) and the amounts stated therein as proposed expenditures are hereby appropriated.
Sloved in coince win he Budget let of Aul Year 2025-26 Giry of lone Bude albe Susies All acio pursuan to ties sit on ate caried us in the cly any coster that he foregoing resolution was duly introduced and adopted by the City Council of the Cit f lone at a special meeting held on September 30, 2025 by the following vote AYES
NOES:
ABSTAIN:
ABSENT:
Stacy Rhoades, Mayor
Attest:
Janice Traverso, City Clerk
12 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
City Profile
lone offers the perfect blend of small town charm and quality living. Its quaint character and convenient location just 30 miles south east of Sacramento make it the perfect place to work, live, and play. Incorporated in 1953 and located in Amador County the Town comprises 4.7 square miles with a non-institutionalized population of approximately 6,000. lone is known for its small-town atmosphere and its outstanding quality of life.
The community enjoys a seasonal creek, biking routes through the scenic foothills, dedicated open space and free downtown parking.
One of lone's most desirable attributes is its sense of community. The City hosts a wonderful array of events throughout the year from sporting events to street fairs to holiday celebrations. lone offers highly rated schools, exceptional public safety, and unending recreational activities (including, biking, swimming, community parks, horse arena, baseball and soccer fields, skatepark and more) add to the City's unparalleled appeal. The City is also home to Castle Oaks Golf Course.
Community leaders are committed to cultivating and sustaining a positive business environment. This is achieved with proactive and supportive staff and economic and business diversity.
City Government
lone has a Council/Manager form of government. Citizens elect five City Council Members at large who serve four-year terms. Three council seats have terms that expire in November 2026; two council seats have terms that expire in November 2028. The position of Mayor and Vice Mayor rotate annually in December. The City currently holds elections on the first Tuesday of November in even-number years.
The City Council Members are elected officers identified in Government Code Section 87200 and file statements of economic interests with the City Clerk's office. The City Council meets in regular session on the first and third Tuesday of every month at 6:00 p.m. at City Hall. Council agendas are posted at City Hall at least 72 hours prior to the meeting and available online.
Jody Maita, Mayor: Term 2024-2028
Stacy Rhoades, Vice Mayor: Term 2024-2028
Dominic Atlan, Council Member: Term 2022-2026
Alison LaFayne, Council Member: Term 2022-2026 (vacated) Jack Mitchell, Council Member: Term 2022-2026
Linda Smylie, Council Member: Appointed to Vacated Term 8.4.2026 13 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Fund Structure
The City maintains a variety of funds as required for reporting as well as those for internal tracking purposes which are classified as governmental, proprietary/enterprise, and fiduciary/agency funds: General Fund, Special Revenue Funds (grants), Measure M (fire building), Capital Projects (police/parks/drainage), Road Tax Fund, Traffic Mitigation, and Sewer Fund.
Governmental funds reflect all activities which are general in nature or for specific purposes and not further classified as proprietary or fiduciary: general fund, special revenues, impact fees, capital projects, road tax, Measure M, and local traffic mitigation.
Proprietary or Enterprise funds are used to account for sewer services the City charges customers to provide.
Fiduciary or Agency funds are used to account for resources held for the benefit of others and are not available to support the City's own programs: community facilities districts, asset seizure police, and regional traffic mitigation.
Budget Level of Legal Authority
The duty to prepare the budget is contained within the City's Municipal Code, Title 2- Administration and Personnel, Chapter 2.10 - City Manager, Section 2. 10.150 - Powers and duties-Budgets.
It shall be the duty of the city manager to prepare and submit the proposed annual budget and the proposed annual salary plan to the city council for its approval.
A balanced budget is presented with sufficient detail to evaluate City programs and projects. Expenditures which would overall create a negative budget variance are provided to the City Council for approval either as they occur or as part of the mid-year budget review as appropriate.
14| Page
City of lone
Final Budget for Fiscal Year 2025-2027
Revenue Descriptions
• Taxes - secured/unsecured property taxes, sales/use tax, transient occupancy tax (TOT), franchise tax, business licenses
• Licenses & Permits - construction permits, fire inspection fee, encroachment permit, burn permit fee, concealed weapons permits
• Fines & Forfeitures - vehicle code fines, parking citations • Use of Money & Property - investment income, rental revenue • Intergovernmental - vehicle license fee, grants
• Charges for Services - plan check fees, legal reimbursement, building inspection fees, planning fees, police reports, weed abatement fee, returned check fee • Sewer Revenues - sewer service charges for City customers • Miscellaneous Revenues - insurance and miscellaneous reimbursements • Other Financing Sources/(Uses) - transfers in/(out), sale of surplus Expenditures
Descriptions of expenditures can vary widely dependent upon the fund, level and purpose of activity, and reporting requirements; however, are generally easily identifiable given the title of the expenditure account. Budget notes in the budget detail are designed to assist the reader to understand this as well.
Wastewater Contract
The City contracts with Waterstone Services, LLC for operation and maintenance of the sewer collection system, wastewater treatment facility, and tertiary treatment facility.
There are administrative costs associated with the City's administration of these services including preparation of the monthly billing for sewer services and associated payment collection.
15 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
General Fund
Actual Increase
Budget FY (unaudited) Budget FY Decrease
25/26 FY 25/26 Over/Under 26/27 over actuals
Expenses by Department
City Council $ 23,327 $ 16,575 $ 6,752 $ 25,977 56.72%
City Clerk $ 39,498 $ 34,415 $ 5,083 $ 43,048 25.09%
City Treasurer $ 2,900 $ 2,654 $ 246 $ 2,770 4.36%
Admin $ 467,297 $ 397,880 $ 69,417 $ 409,499 2.92%
Pool $ 136,199 $ 96,702 $ 39,497 $ 93,177 -3.64%
Recreation $ 73,263 $ 74,125 $ (862) $ 104,639 41.16%
Arena $ 117,096 $ 116,797 $ 299 $ 73,848 -36.77%
Howard Park $ 1,319,088 $ 1,324,344 $ (5,256) $ 405,809 -69.36% Legal $ 92,000 $ 256,584 $ (164,584) $ 200,000 -22.05%
Police $ 1,687,193 $ 1,379,222 $ 307,971 $ 1,615,126 17.10% Fire $ 211,601 $ 179,736 $ 31,866 $ 70,884 -60.56%
Planning 46,500 115,287 $ (68,787) $ 130,793 13.45%
Building $ 133,926 $ 104,860 29,066 $ 138,819 32.39%
Engineering $ 60,000 10,586 $ 49,414 $ 60,000 466.79%
Public Works 293,308 357.902 $ (64,594) 347,240 -2.98%
Citywide Services 476,111 $ 664,635 $ (188,524) $ 570,383 -14.18% Total Expenses $ 5,179,307 $ 5,132,304 $ 47,003 $ 4,292,011 -16.37% FY 2026-27 Budgeted Expenses
City Council City Clerk
0.6% 1.0% City Treasurer
Howard Park 0.1%
9.5%
Admin
Arena
9.5%
1.7%
Recreation Legal
2.4% 4.7%
Pool
2.2%
Citywide Services
13.3%
Public Works
8.1%
Engineering Police
1.4% 37.6%
Building
32% Planning Fire
3.0% 1.7%
16 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Capital Improvement Program
Council and Staff will be working on development of an updated five-year capital improvement program schedule for consideration and adoption. As mentioned, this is required and critical to many facets of building and maintaining a strong local economy.
Available funding includes cash reserves that are not restricted for another purpose along with revenues from grants or oth
Fiscal Year 2026-2027 Capital Improvement Program Cost
Fire
Firehouse Carpet 9675 15,000
Radios 9675 20,000
OES Engine 9675 50,000
Total Police 85,000
Police
Police Station and Improvements 9513 250,000
Total Police 250,000
Public Works / Parks and Recreation
Park n Rec - TBD 9514 10,000
Park Improvements 9514 15,000
Baseball Lighting 9514 15,000
Mower 9514 25,000
Aerator 9514 40,000
Guardrails 9514 25,000
Train Depot 9514 200,000
Total Public Works / Park and Recreation 330,000
Street Improvements/Transportation
Sacramento/Mill Street Repair (City Portion) 2121 50,000 Sacramento/Mill Street Repair (ACT Portion) 2131 665,000 Annual Pavement Restoration Project (SB1) 2121 250,000
Total Street Improvements/Transportation 965,000
Wastewater Treatment/Collection
WWTP Flow Meters 3121 33,000
Vacuum Truck 3121 80,000
WWTP Improvements - Headworks, including grinders 3121 400,000 Total Wastewater Treatment/Collection 513,000
ertiary Plant - COWR
and Filter 3131 100,000
Total Wastewater Treatment/Collection 100,000
Total Capital Improvement Program Cost $ 2,243,000
er sources.
17 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Total Staffing
Total Staffing - Budgeted
Fiscal Year
Department Position 2026/27
City Clerk City Clerk
City Treasurer City Treasurer 1
Administration City Manager 1
Administration
Administration Administrative Analyst
Administration Administratvie Analyst 2
Building Official Building Inspectio
Finance
Finance
Finance
Fire Fire Chief
Fire Fire Marshall
Fire Fire Apparatus Engineer
Planner Planner
Police Police Chief
Police Police Officer
Police Records Clerk
Police Police Sergeant
Public Works Public Works Superintendent
Public Works Maintenance Worker I
Public Works Maintenance Worker I! • m
Recreation Recreation Coordinator 1
Total Staff Count 37
Finance Finance Consultant/Part Time
Police Reserve Officer/Part Time
Police Admin Analyst/Part Time
Police Maintenance Worker 1/Part Time
Recreation Recreation Lead/Part Time
Recreation Pool & Programs/Part Time 16
Fire Records Clerk 1
Fire Volunteer Fire Fighters 39
Total Part-time Count 61
Fire Fire Cadets - no pay 18
Fire Support Service 10
18 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Salary Schedule
Elfective Date: 7/1/2026
City of lone
2028-27 Salary Schedule
[Position Tide Step 1 Step 2 Step 3 Stap 4 Step 5
Account Clerk
Monthly Ane: 000 3,466.67 4368000 | 3,2.00 | 4053.20 0365.06 3,640.00 4,213.76 1,600.00 $ 1,680.00; 1,764.00 $ 1,852.20 1,944.81
Hourly 20.00$ 21.00 22.05 $ 23.15 $ 24.31
Accounting Clerk Annual $ 53,102.40 $ 64, 546.30
Monthly $ 4,425.20 $ 3.75.46 14545.8 512282 1 4,646.46 5,378.86 Bl-Weekly $ 2,042.40 $ 2,144.52 2,251.75 2,364.33 2,482.55 Hourly $ 25.53 $ 26,81 $ 228.15 ; 29.55$ 31.03
Administrative Analyst 53,102.40 $ 55,757.52 $ 58,545.40 $ 64,546.30 4,425.20 $ 4,646.46 $ 4,878.78 $ 5,378.86
2,042.40 $ 2,144.52 $ 2,251.75 $ 2,364.33 2,482.55
25.53 $ 26.81 $ 28.15 $ 31.03
Administrative Analyst I $ 67,787.20 71,176.56 $ 74,735.39 $ 78,472.16 $ 82,395.77 5,648.93 5,931.38 $ 6,227.95 $ 6,539.35 $ 6,866.31
2,607.20 2,737.56 $ 2,874.44 $ 3,018.16 $ 3,169.07
$ 32.59 34.22 $ 35.93 $ 37.73 $ 39.61
Building Official/Code Enforcement $ 74,900.80 78,645.84 $ 82,578.13 $ 86,707.04 $ 91,042.39 Officer $ 6,241.73 6,553.82 $ 6,881.51 $ 7,225.59 $ 7,586.87 $ 2,880.80 3,024.84 $ 3,176.08 $ 3,334,89 $ 3,501.63
$ 36.01 37.81 $ 39.70 $ 41.69 43.77
City Council (elected) Annual 2,400.00
Monthly $ 200.00
City Manager (contract) Annual $ 163,275.84 $ 171,439.63 $ 180,011.61 $ 189,012.19 Monthly : 112,93040 12,958.40 13,606.32 14,286.64 15,000.97 15,751.02 Bi-Weekly 5,980.80 6,279.84 $ 6,593.83 $ 6,923.52 $ 7,269.70 on in 36.54 $
Hourly 74.76 $ 78.50 $ 82.42 $ 90.87
City Treasurer (elected) Annual $ 2,400.00
Monthly $ 200.00
Clerk of the City Council (elected) Annual $ 30,000.00
$ 2,500.00
Finance Manager 97,461.92 $ 102,335.01 $ 107,451.76
8,527.92 $ 8,954.31
• $ 3,935.96 $ 4,132.76
46.86 $ 49.20 $ 51.66
Fire Account Clerk 59,570.46 $ 62,548.98
(Part Time) $ 4,964.20 $ 5,212.41
2,182.07 $ 2,291.17. $ 2,405.73
27.28 $ 28.64 $ 30.07
Fire Assistant Chief (stipend) $ 4,800.00
$ 400.00
Fire Battalion Chief (Stipend) 17 07 4,800.00
400.00
Fire Captain (stipend) $ 1,863.54
$ 300.00
Fire Chief (stipend) $ 30,000.00
$ 2,500.00
Fire Engineer : 574.05 : 5,853.12,; 73,760.96 $ 77,459.20$ 81,303.04 Monthly 5,574.05 5,853.12 6,146.75 $ 6,454.93 6,775.25
Bi-Weekly $ 2,572.64 | s 2,701.44 | $ 2,836.96 | $ 2,979.20 | $ 3,127.04 Hourly $ 22.97 24.12 $ 25.33 $ 26.60 $ 27.93
Fire Fighter (Paid Call/Stipend) Dally Rate $ 100.00
Fire Marshall (stipend) Annual ex in 24,000.00
Monthly 2,000.00
19 | Page
City of lona
Final Budget for Fiscal Year 2026-2027
City of lone
2026-27 Salary Schedule
[Police Chief Annual : 2050000 1 11.0200 | 1185.20 1 1223046 | 12222.951 Monthly
Homely ; 5,124.00 $ 5,380.20 $ 564922 :
Hourly 61.00 $ 64.05 $ 67.25 $ 70.62 74.15
Police Administratvie Analyst Hourly $ 27.50 $ 28.88 $ 30.32 $ 31.84 $ 33.43 Part-time as needed
Police Community Service Officer (CSO) Hourly $ 20.00
Pass thru to event producer
Police Officer (per MOU), in negotiations Annual $ 73,008.00 $ 76,658.40 $ 80,491.32 $ 84,515.89 $ 88,741.68 Monthly $ 6,084.00 $ 6,388.20 $ 6,707.61 $ 7,042.99 $ 7,395.14 Bi-Weekly $ 2,808.00 $ 2,948.40 $ 3,095.82 $ 3,250.61 3,413.14
35.10 36.86 $ 25061 :
Hourty $ 38.70 $ 42.66
Police Sergeant (per MOU), in negotiations Annual $ 87,027.20 $ 91,378.56 $ 95,947.49 $ 100,744.86 $ 105,782.11 Monthly $ 7,252.27 $ 7,614.88 $ 7,995.62 $ 8,395.41 8,815.18 Bi-Weekly $ 3,347.20 $ 3,514.56 $ 3,690.29 3,874.80 $ 4,068.54 Hourly $ 41,84 43.93 46.13 48.44 50.86
Police Trainee (per MOU), in negotiations Annual 49,920.00 52,416.00 $ 55,036.80 57,788.64 60,678.07 Monthly $ 4,160.00 4,368.00 4,586.40 4,815.72 5,056.51
Bi-Weekly 1,920.00 2,016.00 2,116.80 2,222.64 2,333.77
Hourly $ 24.00 25.20 26.46 27.78 29.17
Police Records Clerk Annual $ 51,459.20 54,032.16 56,733.77 59,570.46 62,548.98 Monthly 4,288.27 4,502.68 4,727.81 4,964.20 5,212.41
Bi-Weekly $ 1,979.20 2,078.16 2,182.07 2,291.17 2,405.73 Hourly 24.74 25.98 27.28 28.64 30.07
Public Works Maintenance Worker I Annual 41,600.00 43,680.00 45,864.00 48,157.20 50,565.06 Monthly 3,466.67 3,640.00 3,822.00 4,013.10 4,213.76
Bi-Weekly $ 1,600.00 1,680.00 1,764.00 1,852.20 1,944.81 Hourly $ 20.00 21.00 22.05 23.15 24.31
Public Works Maintenance Worker II Annual $ 53,093.31 55,747.98 $ 58,535.38 61,462.15 64,535.25 Monthly $ 4,424.44 4,645.66 4,877.95 5,121.85 5,377.94
Bi-Weekly $ 2,042.05 2,144.15 2,251.36 2,363.93 2,482.13 Hourly $ 25.53 26.80 28.14 29.55 31.03
Public Works Superintendent Annual $ 74,900.80 78,645.84 82,578.13 86,707.04 91,042.39 Monthly $ 6,241.73 6,553.82 6,881.51 7,225.59 7,586.87
Bi-Weekly $ 2,880.80 3,024.84 $ 3,176.08 3,334.89 3,501.63 Hourly $ 36.01 37,81 39,70 41.69 43.77
Recreation Coordinator Annual 47,840.00 50,232.00 52,743.60 55,380.78 58,149.82 Monthly 3,986.67 4,186.00 4,395.30 4,615.07 4,845.82
Bi-Weekly $ 1,840.00 1,932.00 2,028,60 2,130.03 2,236.53 Hourty $ 23.00 $ 24.15 $ 25.36 $ 26.63 $ 27.96
Recreation Lead Annual $ 37,440.00 $ 39,312.00 $ 41,277,60 $ 43,341.48 $ 45,508.55 Monthly $ 3,120.00 $ 3,276.00 $ 3,439.80 $ 3,611.79 $ 3,792.38 Bi-Weekly $ 1,440.00 $ 1,512.00 $ 1,587.60 $ 1,666.98 $ 1,750.33 Hourty $ 18.00 $ 18.90 $ 19.85 $ 20.84 $ 21.88
Temporary/Seasonal Hourty 17.00 $ 17.85 $ 18.74 $ 19.68 $ 20.66 20 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Grants
American Rescue Plan Act (ARPA) - closed 2025
The City has several outstanding grants. Staff has been working on updating, compliance and reporting, while working on researching, writing and submitting new grants.
1. CDBG/HOME
• Objective: Benefit for low/moderate income, infrastructure, housing repair, rehabilitation and First Time Homebuyers
• Budget: $500,000 CDBG - public infrastructure, economic development, blight removal, $1,024,784 HOME - first time home buyer, home repairs and rehabilitation • Milestones Achieved: CDBG project submitted pending approval: approvals of 3 projects denied due to not meeting low to moderate income requirements for area.
HOME Documents submitted pending approval - changes to program reporting ongoing and projects to start in 2027
• Timeline: Ongoing
2. Safe Walk to School (SS4A)
• Objective: Develop a Safe Routes to School Planning and Demonstration activities • Budget: $190,000 (applied: $152,000 federal, $38,000 in-kind) • Milestones Achieved: Grant awarded, project scope and draft submitted awaiting approval
• Timeline: Ongoing
3. Wastewater Treatment Plant (WWTP) Upgrade
• Objective: Upgrade WWTP/clay pipes replacement
• Budget: $40 mil +.
• Current Activities: Working with engineer and RCAC.
• Next Steps: Continue to gather data for project and work with engineer and RCAC. • Timeline: Ongoing multi-year/decade project
4. Amphitheater & Sports Field Irrigation
• Objective: Water conservation Picnic Hill & Sports Field • Budget: $917,000
• Milestones Achieved: Funds expended amphitheater built and being used • Current Activities: Continued planning for improvements • Next Steps: Accessing funds for improvements
• Timeline: Ongoing
21 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
5. ACTC (Jr. High Roadway Project)
• Objective: Improve roadway safety near lone Junior High • Budget: $665,000 (requested, $50,000 local match)
• Milestones Achieved: Awarded
• Current Activities: Engineering of plans
• Next Steps: Confirm engineering scope
• Timeline: Ongoing
6. Fire Grants (Assistance to Firefighters, Fire Prevention & Safety) • Objective: Wildfire risk reduction ($150,000)
• Budget: $150,000 awarded
• Milestones Achieved: Awarded
• Current Activities: Home inspections, hazard tree identification • Next Steps: Tree and brush removal in high hazard areas, burning and chipping in fall of 2026 and spring of 2027 competitive grants; mitigation via rural focus • Timeline: Ongoing
7. ARPA (SLFRF - American Rescue Plan Act)
• Objective: Support COVID-19 recovery through revenue replacement, infrastructure, and essential services
• Budget: $2,049,648
• Milestones Achieved: Final report submitted
• Current Activities: None
• Next Steps: Awaiting final closeout of confirmation
• Timeline: Unknown
8. Bridge Project (Five Mile Drive)
• Objective: Relocate and install the historic Five Mile Drive Bridge • Budget: $119,000 (includes $93,500 FEMA, $25,500 interest) • Milestones Achieved: Bridge inspection for potential walk bridge completed and confirmed sound
• Current Activities: Planning relocation; seeking additional funding. • Challenges: Funding shortfall; site determination pending; mitigation via grant applications.
• Next Steps: determine relocation (2027); secure additional funding Timeline: 2026-2030.
22 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
9. Train Depot Park
• Objective: Establish lone Train Depot Park
• Budget: $177,952 (grant-funded)
• Milestones Achieved: All $177,952 expended
• Current Activities: Final submission of $50,057 once all terms have been completed. • Next Steps: Submit final receipts
• Timeline: 2027
10. FEMA/CSFA
• Objective: Recover costs for 2017 storm damages, structure gear purchase. • Budget: $56,344.28 ($20,726.03 FEMA, $35,618.25 CSFA). • Milestones Achieved: Claims submitted for Jan 2017 ($10,435.46), Feb 2017 ($10,290.57) flooding/downed trees, and CSFA gear ($35,618.25) (Q3 2025). • Current Activities: Reimbursements received
11. Amador Community Foundation Grant
• Objective: Rebuild First Aid and Food Booth for the Fire Department • Budget: $10,000
• Milestones Achieved: Awarded
• Current Activities: Planning for fall build
12. Cal Fire Volunteer Fire Capacity Grant
• Objective: Purchase firefighter structure gear shelters etc • Budget: $20,000 - 50/50 grant $10,000 cost share
• Milestones Achieved: Applied
• Current Activities: None
13. Wildfire Resilience Grant
• Objective: Address high hazard areas in the City of lone for wildfire resilience • Budget: $965,000
• Milestones Achieved: Applied
• Current Activities: Working on FPS grant
23 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
14. Assistance to Firefighters Grant
• Objective: Regional grant to purchase mobile and handheld radios • Budget: $886,130
• Milestones Achieved: Applied
• Current Activities: None
15. SAFER Grant
• Objective: Regional grant for volunteer recruitment and retention • Budget: $559,930
• Milestones Achieved: Applied
• Current Activities: None
24 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Expenses
Budget Detail
25 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Glossary of Terms
Account, General Ledger - the City maintains a chart of accounts, each divided into 4 sections. • Fund number, Four digits identifying segregated sets of records (e.g. the General Fund is 1111).
• Department number, two digits identifying the responsible department (e.g. the City Manager/Finance/Human Resources is 65).
» Object number, four digits identifying the specific type of asset, liability, revenue or expenditure (e.g. Salaries and Wages expenditures is 5110).
Appropriation - authorization to expend money. Appropriations are established by resolution.
Assessed Valuation - the value of real property set by the County Assessor, used as the basis to calculate property tax due for each parcel. California Proposition 13 limits annual increases of assessed valuation to the lesser of two percent, or the increase in the Consumer Price Index.
Budget - a quantified policy implementation plan adopted by the legislative body. The plan allocates resources to provide services, and is adopted for one fiscal year at a time.
Budget Control - authority thresholds established by the governing body.
Capital Asset - is an asset with a useful life of more than one year. Capital assets can be tangible property such as a roadway or photocopier; or intangible property such as a software license.
Capital Improvement Plan - a financial plan of proposed capital improvement projects to construct or rehabilitate pubic assets such as roadways and park buildings.
Deficit - an excess of appropriated expenditures over estimated revenues available. Deficit spending will reduce accumulated fund balance.
Employee Compensation - is the cost to compensate a City employee, including wages and benefits such as pension and health insurance.
Encumbrance - a reservation of an appropriation for a specific vendor and amount to control the expenditure of funds. An encumbrance is established with a Purchase Order.
Expenditure and Expense - the amount of resources spent for goods or services.
Fee - a charge to an individual for City specific service provided. State law limits the fee amount to the cost of providing the service. In other words, the City cannot charge fees to derive a profit. An example of a fee is the charge imposed to provide inspect a building for compliance with laws.
Fiscal Year - the annual financial period beginning with July 1 and ending with June 30.
Franchise - a privilege granted by the legislative body to operate in the public right of way. For example, franchises are granted to public utility companies in exchange for a franchise tax payment.
Fund - a segregated set of self-balancing financial records. The General Fund accounts for all general revenues that are not restricted by law or agreement to a specific purpose. 26 | Page
City of lone
Final Budget for Fiscal Year 2026-2027
Fund Balance - the balance of assets minus liabilities within each fund. Fund balance may be non- spendable in form (e.g. an account receivable that has not yet been collected), designated, committed or assigned for specific future expenditures.
General Fund - may be used for any expenditure of the City. Special Revenue Funds have been established to account for the receipt and expenditure of restricted monies.
Grant - a contribution from another governmental entity such as federal, state or county.
Expenditure of grant money is typically restricted by both use and time.
Infrastructure - public facilities including roadways, sewers, storm drains, parkland, and buildings.
Internal Control - methods and procedures established to safeguard assets, the legal disbursement of public funds, and the accuracy of financial reporting.
Municipal Code -the City's local law established and modified by City Council ordinance.
Operating Budget - the spending plan for routine or annual operations and services of the City.
Ordinance - formal legislative action of the City Council. An ordinance has the full force and effect of law within City boundaries, unless it is in conflict with a higher form of law, such as state statute or constitutional provision
Resolution - formal documentation of legislative body action. Resolutions are used to adopt and modify the budget, approve disbursements, and accept grants.
Restricted - funds are restricted when the law, outside agencies or legal obligations places restrictions on the use of the money. For example, Gas Tax can only be used for street maintenance activities.
Tax - compulsory charge levied by a government to finance services performed for common benefit. For example, property tax can be used for any expenditure of the City, including police service and park maintenance.
Transfers - monies transferred from one fund to another to finance activities of that fund. For example, the General Fund may transfer money to a special revenue fund to subsidize expenditures when the restricted revenue source is insufficient as approved by the City Council. 27 | Page
OF 10
CITY OF IONE
BUDGET
PROPOSED
BUDGET PROCESS OVERVIEW AND TIMELINE
Staff Budget Discussion Budget Discussion Budget Discussion Budget Discussion Budget Discussion Budget May to June 2026 City Council City Council City Council Parks & Rec City Council Presentation June 16,2026 July 7, 2026 July 21, 2026 July 28, 2026 August 4, 2026 Adoption City Council
Budget Overview Salary Schedule Revenue Summary FY 2025-26 Updated August 18, 2026 Financial Analysis Salary Schedule
and Direction for FY 2025-26 by Fund FY 2025-26 Rev Summary Rev/Exp FY 2026-27
FY 2026-27 Rev Actuals
FY 2025-26 with proposed
Updated Exp Actuals by
changes for Rev-Budget/Actuals
Rev-Budg/Actuals 2026-27 Depart Capital
Department by fund FY 2025-26
by fund Improvements
Head Requests FY 2026-27
FY 2026-27 FY 2025-26 Updated Rev FY2026-27
FY 2026-27 Updated
Revenue Rev Proiections Summary of all
Personnel
Projections Exp-Budget/Actuals Departments and
Budgets by FY 2026-27 Funds FY 2026-27
Department & Projections by Exp Projections
Department
FY 2025-26
Purpose of the Budget
Fund Overview
TOPICS
Capital Improvements
Budget
Assumptions/Overview
PURPOSE
# Serves as the financial plan for the City
* Reflects the goals and priorities of the Council
Input provided by the City Council, City Manager, Department Heads, Committees, Staff & the Public/Citizens
Establishes funding levels for City Services
• Governed by State and Local Laws
FUND OVERVIEW
* In governmental accounting, a fund is a separate, self-balancing set of accounts that is created and maintained for specific purposes. * The City's budget and accounting structure is segregated into various funds.
• City of lone Format
First 4 digits = Fund
Middle 2 digits = Department
Last 4 digits = Account #
Example I||I-60-61|1 = General Fund, City Council, Office Expense GENERAL FUND (11 1)
* The General Fund is the main operating fund for the City * The sources of General Fund revenue allow for the use of funds to be primarily discretionary funds and can be allocated by the City Council for personnel, programs, activities, and services.
* Major revenue sources
Sales Tax
Property Tax
Franchise Fees
Unrestricted Revenues from the State
ENTERPRISE FUNDS
• An Enterprise fund is a self-supporting government fund that sells services to the public for a fee
* Enterprise Funds solely support their operations
* The City has 3 Enterprise Funds
3I11 - Wastewater Operating and Maintenance
3121 - Wastewater Capital
3131 - Tertiary
SPECIAL REVENUE FUNDS
* Special Revenue Funds account for the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes * Grants and certain restricted funds are nondiscretionary as required by the granting agent * Can be Federal, State, County or Local
• The City has several Special Revenue Funds
* Measure M
• Gax Tax
Restricted Fire (CFD)
Restricted Police (CFD)
= COPS
Impact Fees
Grants
* Special Revenue funds do not need to produce a balanced budget but can retain a reserve amount as outlined in the Budget and Fiscal Policy
CAPITAL IMPROVEMENTS
* A Capital Improvement Project (CIP) is a project intended to maintain, replace, or improve/add upon existing City assets
Typical Projects Include
• Park Improvements
• Facility Upgrades
• Street Resurfacing Projects
Funding Sources
Enterprise Fund (Wastewater)
Federal, State, or Local Grants (Transit, Parks, Streets) Impact Fees (can be used for new capital projects)
General Fund
BUDGET ASSUMPTIONS
• Revenue
* Property Tax Revenue - growth assumed at 2%
• Sales Tax Revenue - based on previous year trend
* Current year revenues will support current-year expenditures in the General Fund = Expenses
* Debt Service - based on amortization schedules at time of issuance • Salaries & Benefits - based upon current Salary Schedule and MOU's • PERS - based on actuarial reports
GENERAL FUND REV & EXP OVER TIME
4500000
4000000|
3500000
3000000
2500000
2000000
1500000
so Revenue - Expenses
1000000
21-22 22-23 23-24 24-25 25-26
Fund Description Fund Total Revenue
General Fund $ 4,183,219
Gas Tax $ 320,385
SBI (New Account) $ 254,267
ACTC (New Account) - Deferred Revenue $ 665,000
Waste Water Treatment $ 2,037,727
REVENUE Sewer CIP $ 581,422
Tertiary Plant $ 823,220
BY Swimming Pool $ 20,390
Recreation $ 20,200
FUND Ed Hughes Memorial Arena $ 76,500
Howard Park $30,000
CFD & Lighting and Landscape District $ 128,596
CFD BOND - (New Account) $21,000
Impact Fees (all categories) $ 89,532
Train Depot Park (Grant Reimbursement) $ 50,000
COPS (AB 3229) $ : 200,000
Measure M $ 585,000
Restricted Police - (includes CFD) $ 334,114
Restricted Fire - (includes CFD) $ 316.585
Total All Funds $ 10,737,158
Restrict Fire
Restrict Police
REVENUE WWTR Cap General Fund
BY
Measure M
FUND
Tertiary Plant
* General Fund *i Gas Tax • SBI " ACTC
#WWTP = WWTP Cap Tertiary Plant Is Train Depot # Measure M • Restrict Police • Restrict Fire • COPS (AB 3229) # Lighting & Land s CFD Bonds • Impact Fees " Arena *Howard Park * Swimming Pool • Recreation Department:
City Council $ 31,053
City Clerk $ 43,048
City Treasurer $ 2,770
Admin $ 964,371
Recreation (Pool & Programs) $ 153,415
EXPENSES BY
Legal $ 200,000
Police $ 2,688,000
DEPARTMENT
Fire $ 1,345,400
Planning $ 130,793
Building $ 138,819
Engineering $ 185,250
Public Works $ 2,557,098
Citywide Services $ 1,036,604
Wastewater $ 1,617,747
Tertiary $ 926,693
Lighting & Landscape $ 128,400
Total All Departments $ 11,980,767
Police
EXPENSES
Citywide Services
BY
DEPARTMENT
Fire
Wastewater
Public Works
• Police = Wastewater * Public Works
# Citywide Services • Legal
s Engineering • Recreation Building • Planning
* Lighting and Land & City Clerk * City Council # City Treasurer
REVENUEAND EXPENSES BY MAJOR FUNDS
5000000
4500000
4000000
3500000
3000000
2500000
2000000
1500000
1000000
500000
General Fund Gas Tax SB I wwT? WWTP Capital Tertiary Measure M Restricted Police Restricted Fire 16 = Revenue # Expenses
DISCUSSION
FY 26/27 26-27 Allocations
61 CITY COUNCIL Budget 1111-60 3111-60
City Council Employee Services 65% 35%
5120 STIPEND - ELECTED 12,000 7,800 4,200
5215 MEDICARE EXPENSE 194 $ 126.10 68
5216 SOCIAL SECURITY EXPENSE 744 $ 483.60 260
5218 CALIF SUI & ETT 565 $ 367.25 198
5220 WORKERS COMP 1,000 650 350
Total City Council Employee Services 14,503 9,427 5,076 City Council Operating 100% 0%
6111 OFFICE EXPENSE 7,500 7,500
6122 TRAINING 2,500 2,500
6150 ADVERTISING 250 250
6160 COMMUNICATIONS 2,600 2,600
6166 SOFTWARE/COMPUTER UPGRADES 1,200 1,200
6250 TRAVEL, CONFERENCES & MEETINGS 2,500 EA 2,500
Total City Council Operations 16,550 $ 16,550
TOTAL CITY COUNCIL OPERATIONS 31,053 $ 25,977 5,076
FY 26-27 26-27 Allocations
62 CITY CLERK Budget 1111-62
City Clerk Employee Services 100%
5120 STIPEND - ELECTED 30,000 30,000
5215 MEDICARE EXPENSE 435 435
5216 SOCIAL SECURITY EXPENSE 1,860 1,860
5218 CALIF SUI & ETT 329 329
5220 WORKERS COMP 2,624 2,624
Total Employee Services 35,248 35,248
City Clerk Operating 100%
6111 OFFICE EXPENSE 600 600
6120 SPECIAL DEPT 5,500 5,500
6122 TRAINING
6150 ADVERTISING 250 250
6166 SOFTWARE PROGRAMS 800 800
6215 PROF & SPEC SERV. - OTHER 400 400
6240 MEMBERSHIPS AND DUES 250 250
6250 TRAVEL, CONFERENCES &
Total Operating 7,800 7,800
TOTAL CITY CLERK EXPENSES 43,048 43,048
FY 26-27 26-27 Allocations
CITY TREASURER Budget 1111-64
Employee Services 100%
5120 STIPEND - ELECTED 2,400 2,400
5215 MEDICARE EXPENSE 38 38
5216 SOCIAL SECURITY EXPENSE 149 149
5218 CALIF SUI & ETT 200
5220 WORKERS COMP 113 113
Total Employee Services 2,900
City Treasurer Operating
6111 OFFICE EXPENSE
6120 SPECIAL DEPARTMENTAL EXPENSE
6122 TRAINING EA
6166 SOFTWARE PROGRAMS • EA VALA LA LA LA GA LA
6210 PROF & SPEC SERV. - OTHER
6250 TRAVEL, CONFERENCES &
Total City Treasurer Operating
TOTAL CITY TREASURER 2,770 2,900
FY 26/27 FY 26/27 Allocations
ADMINISTRATION/HR/FINANCE Budget 1111-65 2111-65 2121-65 3111-65 3131-65 4111-65 9670-65 9675-65 9111-65 Administration Employee Services 43% 2% 2% 34% 1% 6% 6% 6%
5110 SALARIES & WAGES REG EMPLOYEES $29,154 s 227,536 $ 10,583 S 10,583 $ 179,912 $ 31,749 5,292 $ 31,749 31,749 5211 HEALTH INSURANCE-ER 151,962 65,344$ 3,039 S 3,039 $ 51,667 $ 9,118 1,520 $ 9,118 9,118 5213 PERS RETIREMENT 35,726 s 15,362 $ 715 S 715 $ 12,147 $ 2,144 $ 357 $ 2,144 2,144 5215 MEDICARE EXPENSE 7,390 s 3,178$ 148 S 148 S 2,512 $ 443 74 443 443 5216 SOCIAL SECURITY EXPENSE 31,373 13,490 627 $ 627 $ 10,667$ 1,882 314 1,882 1,882 5218 CALIF SUI & ETT 2,386 1,026 S 48 $ 48 $ 811$ 143 143 143 5220 WORKERS COMP 18,266 7,855 $ 365 $ 365 $ 6,211 $ 1,096 GA 1,096 1,096 5225 VACATION CASHOUT 20,155 8,667 403 $ 403 $ 6,853 $ 1,209 $ 202 1,209 1,209 5298 CALPERS UNFUNDED LIABILITY 82,810 s 35,608 S 1,656 S 1,656 S 28,155 5 4,969 828 $ 4,969 4.969 Total Employee Services 5879,221 $378,065 $17,584 $17,584 $298,935. $52,753 S8,792 $52,753 S52,753 1111-65 2111-65 2121-65 3111-65 3131-65 4111-65 9670-65 9675-65 9111-65 Administration Operating 48% 2% 2% 29% 6% 1% 6% 6% 0%
6111 OFFICE EXPENSE 6,000 S 2,880 $ 120 $ 120 $ 1,740 $ 360 8 360 6115 MARKETING & PROMOTIONS - $ - $ - $
SPECIAL DEPARTMENTAL EXPENSE 500 s 240 $ 10 $ 10 $ 145 $ in 60 4,000 1,160 и и
6122 TRAINING 1,920 S 80 $ 80 $ GA 240
6123 STAFF RECRUITMENT 1,000 480 20 290 10 8
6160 COMMUNICATIONS 6,000 2,880 120 1,740 360
6163 IT SERVICES 1,000 VA 480 20 290 10 8 8
SOFTWARE PROGRAMS SA 2,000 40 580 сА
6167 HARDWARE GA 150
6170 UTILITIES GA 9,500 4,560 190 6A 2,755
9190 MAINT OF BUILDING, STUCT, GROUND 7,500 3,600 150 2,175 450 450 6203 MAINT & OPERATIONS - EQUIPMENT 500 s 240 ° 10 145 VA 6A 6215 5,000 2,400 100 100 1,450 300 300
OTHER SON ACTUAL SERVICES • CA 200 200 2,900 600 600 21,000 6220 10,000 4,800
6240 MEMBERSHIPS AND DUES 7,000 3,360 $ 140 140 2,030 $ 70 $ 420 6A 420 6250 TRAVEL, CONFERENCES & MEETINGS 4,000 1,920 $ 80 $ 80 1,160 $ 240 40 $ 240 240 Total Operating 85,150 30,792 /s 1,283 S 1,283 18,604 s 3,849 s 642-5 3,849 S 3,849 21,000 TOTAL ADMINISTRATION 5964,3711 S408,857 S18,867 S18,867 5317,539 S56,602 $9,434) $56,602 S56,602 $21,000 FY 26/27 FY 26/27 Allocations
67 RECREATION
Budget 4111-67 4121-67
Recreation Employess Services Not percentages
SALARIES & WAGES REG EMPLOYEES 81,536 28,138|$ 53,398
HEALTH INSURANCE-ER 23,400 23,400
5213 PERS RETIREMENT 1,941 1,941
5215 MEDICARE EXPENSE 1,182 408 6A 774
5216 SOCIAL SECURITY EXPENSE 5,055 1,745 3,310
5218 CALIF SUI & ETT 1,074 760
5220 WORKERS COMP 639 100
5225 VACATION CASHOUT 174
5296 CALPERS UNFUNDED LIABILITY 664| $
Total Employee Services 115,665 31,151
Recreation Operations
6119 SAFETY EQUIPMENT 2,000 2,000
6120 SPECIAL DEPARTMENT 500 250 250
6121 SUPPLIES 5,000 EA 2,500 2,500
6122 TRAINING 5,500 5,500
6123 POOL SUPLIES AND EQUIPMENT 2,000 2,000
6124 STAFF RECRUITMENT 350 175 175
6125 COMMUNITY & SUMMER YOUTH 10,000 1.000
6126 SOFTBALL 2,500
6127 COST OF GOODS SOLD 5,000 2,500
6140 UNIFORM NON-PAYROLL 400 200
6800 EQUIPMENT 4,500 1,500
Total Operations $37,750 $17,625
Capital
8814 CAPITAL EXP - EQUIPMENT $0.00 $
9261 MISCELLANEOUS EXPENSE $0.00 S
Total Recreation Programs 153,415 $ 48,776 104,639
FY 26/27 FY 26/27 Allocations
68 LEGAL Budget 1111-68
100%
6210 PROF & SPEC SERVICES-ATTORNEY 150,000 150,000
6212 PROF SERVICES-HUMAN RESOURCES 10,000 10,000
6215 PROF SERVICES-OTHER
6221 PROF SERVICES-LITIGATION EXP 40,000 40,000
TOTAL LEGAL 200,000 200,000
FY 26/27 FY 26/27 Allocations
Budget 1111-70
9670-70
63% 8%
$ 1,069,225 VA 673.612 GA 85,538
25,000 15,750 2,000
280,800 176,904 6A 22,464
137,963 86,917 11,037
15,681 9,879 1,254
67,224 42,35l 5,378
4,277 2,695 342
2,000 1,260 CA
WORKERS COMP 29,672 18,693 GA 2,374
UNIFORM ALLOWANCE GA 14,300 9,009 1,144
VACATION CASHOUT 35,602 GA 22,429 2,848
CALPERS UNFUNDED LIABILITY 220,756 139,076 17,660
Total Employee Services 1,902,500 1,198,575 152,200
Police Operating 78% 0% 0%
6111 OFFICE EXPENSE 5,000 3,900.00
6119 SAFETY EQUIPMENT GA 5,000 GA 3,900.00 GA
6120 SPECIAL DEPARTMENTAL EXPENSE 1,000 CA 780.00 SA
16121 TRAINING SUPPLIES 11,000 8,580.00
6122 TRAINING 2,500 1,950.00 550
6123 STAFF RECRUITMENT
6127 VOLUNTEER SUPPLIES
6140 CLOTHING / UNIFORM-NON-PAYROLL 1,000 780.00 220
6160 COMMUNICATIONS 20,000 15,600.00 4,400
6163 IT SERVICES 5,000 3,900.00 1,100
6165 IT/NETWORK SERVICES
6166 SOFTWARE PROGRAMS 3,000 1,201:00 1,799
6167 HARDWARE CA 1,000 780.00 220
6170 UTILITIES 15,000 11,700.00 3,300
6190 MAINT OF BLDGS, STRUCT, GROUND 1,000 780.00 220
6201 FUEL 15,000 11,700.00 3,300
6202 MAINT & OPERATIONS - VEHICLES 10,000 7,800.00 2,200 6203 MAINT & OPERATIONS - EOUIPMENT
6215 PROF & SPEC SERV. - OTHER 500 390.00 110
6220 OTHER CONTRACTUAL SERVICES 437,000 340,860.00 GA 96,140 6240 MEMBERSHIPS AND DUES 500 390.00 110
6250 TRAVEL, CONFERENCES & MEETINGS 2,000 1,560.00 440
Total Operating 535,500 416,551 118,949
Total Employee Services and Operating 2.438.000 S 1.615.126 S 271,149 $ 399,525 $ 152,200 1111-70 9670-70 9612-70 2111-70 9513-70
0% 0% 0% 100%
8814 CAPTAL DUTLAY EVILDINGS
8812 250,000 LA LA LA LA LA GA EA GA CA $ 250,000
8815 LEASHOLD IMPROVEMENTS
Total Capital 250,000 $ 250,000
TOTAL POLICE $ 2,688,000 1,615,126 271,149 $ 399525 IS 152,200 $ 250,000 FY 26/27 FY 2026/27 Allocations
75 FIRE Budget 1111-75 9613-75 9675-75 8211-92
Not percentage
Fire Employee Services 0.5% 99.5% 0% 0%
5110 SALARIES & WAGES REG EMPLOYEES 590,275 2,951 587,324 5130 OVERTIME EXPENSE 35,000 175 $ 34,825 GA
5211 HEALTH INSURANCE-ER 163,800 819 $ 162,981
5213 PERS RETIREMENT 56,039 280 $ 55,759
5215 MEDICARE EXPENSE 9,066 45 $ 9,021
5216 SOCIAL SECURITY EXPENSE 38,765 EA 194 $ 38,571
5218 CALIF SUI & ETT 5,387 27 $ 5,360
5220 WORKERS COMP 53,217 GA 266 $ 52,951
5224 UNIFORM ALLOWANCE 2,100 11 GA 2,090
5225 VACATION CASHOUT 10,546 6A 53 10,493 $
5298 CALPERS UNFUNDED LABILITY 45,505 228 $ 45,277 $
Total Fire Employee Services $ 1,009,700 5,049 1,004,652 Fire Operating 25% 0% 75%
6111 OFFICE EXPENSE 1,500 375 1,125
6119 SAFETY EQUIPMENT 25,000 ÇA GA 6,250 18.750
6120 SPECIAL DEPARTMENTAL EXPENSE EA ÇA GA GA GA 4,000 GA 1,000 GA 3,000 6121 TRAINING SUPPLIES 1,600 400 GA 1,200
6122 TRAINING 5,000 1,250 3,750
6123 STAFF RECRUITMENT 500 125 EA 375
6130 TOOLS & SMALL EQUIP 5.000 1,250 3,750
6140 CLOTHING / UNIFORM NON-PAYROLL 5.000 1,250 3,750
6160 COMMUNICATIONS 13,000 3,250 9,750
6163 IT SERVICES EA EA GA 6,500 1,625 GA GA GA 4,875
6166 SOFTWARE PROGRAMS 600 150 450
6167 HARDWARE GA 1,600 400 GA EA 1,200
6169 PERSONAL PROTECTION 1,200 300 GA 900
. 6170 UTILITIES 22,000 5,500 EA 16,500
6190 MAINT OF BLDGS, STRUCT, GROUND 26,000 9,660 GA 11,340 1,000 GA GA
6199 EXPENSE REIMBURSEMENT 69 6A 6A GA GA GA GA GA GA GA GA GA GA GA GA GA GA 6201 FUEL 45,000 11,250 EA 33,750
6202 MAINT & OPERATIONS - VEHICLES 80,000 20,000 6A 60,000 EA GA
6203 MAINT & OPERATIONS - EQUIPMENT 5,000 1,250 3,750
6215 PROF & SPEC SERV. - OTHER 1,200 300 900
6220 OTHER CONTRACT SERVICES 500 EA GA GA GA VA 375
6250 TRAVEL, CONFERENCES & MEETINGS 500 125 GA 375
Total Operating 250,700 65,835 179,865 1,000
8812 CAPITAL EXPENSE - BUE DING 15,000 15,000
8814 6A GA 69 70,000 70,000
CAPITAL REPLACEMENT
Total Capital 85,000 85,000
TOTAL FIRE $ 1,345,400 70,884 1,004,652 264,865 1,000
FY 26/27
80 PLANNING Budget
Planning Employee Services 1111-80
5110 SALARIES & WAGES REG 500
5205 HEALTH INSURANCE-ER
5213 PERS RETIREMENT
5215 MEDICARE EXPENSE
5216 SOCIAL SECURITY EXPENSE 14
5218 CALIF SUI & ETT
WORKERS COMP 17
Total Employee Services 543
Planning Operating
6150 ADVERTISING 250
6213 PROF & SPEC SERV-PLANNER 55,000
6215 PROF & SPEC SERV. - OTHER 5,000
6218 SERVICES TO BE BILLED 70,000
Total Operating 130,250
TOTAL PLANNING 130,793
FY 26/27
85 BUILDING Budget
1111-85
Building Employee Services
5110 SALARIES & WAGES REG 33,894
5211 HEALTH INSURANCE-ER 10,500
5213 PERS RETIREMENT 1,334
5215 MEDICARE EXPENSE 413
5216 SOCIAL SECURITY EXPENSE 1,334
5218 CALIF SUI & ETT 165
5220 WORKERS COMP 695
5225 VACATION CASHOUT 1,334
5298 CALPERS UNFUNDED LIABILITY 2,000
Total Employee Services 51,669
Building Operating
6111 OFFICE EXPENSE 750
6120 SPECIAL DEPARTMENTAL EXPENSE 1,750
6122 TRAINING 500
STAFF RECRUITMENT
6150 ADVERTISING
6160 COMMUNICATIONS 1,000
6163 IT SERVICES 250
6166 SOFTWARE PROGRAMS 5,300
HARDWARE
6170 UTILITIES 500
6190 MAINT OF BLDGS, STRUCT, GROUND 250
6212 PROF & SPEC SERVICES-ENGINEER
6215 PROF & SPEC SERV. - OTHER
6216 PROF SERVICES - BLDG INPECTOR 73,000
6220 OTHER CONTRACT SERVICES 1,000
6221 PROF SERVICES - LEGAL
6240 MEMBERSHIPS AND DUES 200
6250 TRAVEL, CONFERENCES & 2,500
Total Operating 87,150
Building Capital
8810 CAPITAL EXP - VEHICLES
Total Capital
TOTAL BUILDING INSPECTION 138,819
FY 26/27 Allocations
90 ENGINEERING Budget 1111-90 2111-90 2121-90
Engineering Employee Services
5110 SALARIES & WAGES REG
5211 HEALTH INSURANCE-ER GA
5213 PERS RETIREMENT 6A
5215 MEDICARE EXPENSE
5216 SOCIAL SECURITY EXPENSE
5218 CALIF SUI & ETT 6A
Total Employee Services
Engineering Operating
6150 ADVERTISING 250 100 $ 75
6212 PROF SERVICES-ENGINEER 125,000 75,000 $ 50,000
6215 PROF SERVICES
6225 ENGINEER SERV-BILLABLE 60,000 $ 60,000
Total Operating $ 185,250 $ 60,000 $ 75,000 $ 50,000
I TOTAL ENGINEERING $ 185,250 | $ 60,000 $ 75,000 $ 50,000 FY 26/27 FY 26/27 Allocations
PUBLIC WORKS Budget
2111-92 2121-92 3111-92 3131-92 4111-92 4311-92 4511-92 9514-92 Parks & Facilities Maint. Emp Services 30% 6% 35%
5110 SALARIES & WAGES REG EMPLOYEES 418,339 125,502 20,917 50,201 $ 25,100 8,367 $ 12,550 OVERTIME EXPENSE 8,000 • 4 o 2,400 480
HEALTH INSURANCE-ER 163,800 49,140 8,190 19,656 9 828 3,276 4,914 ó rí r iri a 5213 PERS RETIREMENT 32,647 9.794 1,632 3,918 1,959
5215 MEDICARE EXPENSE 6,182 1,855 309
5216 SOCIAL SECURITY EXPENSE 26,433 7,930 3,172 1,586
5218 332
WORKERS COMP 20,250 6,075 1,013 2,430 1,215
UNIFORM ALLOWANCE
VACATION CASHOUT 16,728 5,018 2,007 1,004 335
5298 CALPERS UNFUNDED LIABLLITY 67,753 20,326 8,130 4,065 1,355 Total Employce Services 762,898 228,870 38,145 91.548 S 45,774 15,258 014 Parks & Facilities Maintesance Operating 25% 12% 0%
OFFICE EXPENSE 3,000 750.00 360.00 360.00 4 v
6113 CHEMICALS 9,000 2,250.00 1.080.00 1,080.00
PROMOTIONS/MARKETING 2,500
SPECIAL DEPARTMENTAL EXPENSE 4,250 $07.50
TRAINING SUPPLIES 1,000 250,00 120.00 8 |
TRAINING 1,000 120.00
STAFF RECRUTTMENT 500 125. 60.00 4n 4 38833338387.9,8 F UE 5.3 TOOLS & SMALL EQUIP 5,000 g 600.00 600.00
6140 COMMINICATIONSM NON PAYROLL 3,000 750.00 360.00 360.00 6160 2,500 625.00 300 00 300.00
SOFTWARE PROGRAMS TA CA VA
2,500 625.00 300.00 300.00
LA MA
6169 PERSONAL PROTECTION 950 237.50 114.00 114.00
6170 PARK UTILITIES
HOWARD PARK
UTILITIES 85,000
PERRY EARL.
AMADOR WATER
PG&E
GROVER
AMADOR WATER
PG&E
ONK RIDE
AMADOR WATER VA GA
PG&E
HEATH KNOLL
AMADOR WATER
PG&E
TRAIN PARK/CITY HALL „çnn nnn n ц v z v.
AMADOR WATER
PG&E
TRAIN DEPOT
6170 AMADOR WATER
PG&E
80,000 80,000.00
MAINT OF BLDGS, STRUCT, GROUND 75,000 18,750 9,000 9,000 4,500 7,500 6191 MAINT / OPERATIONS OF POOL 5,000
6195 BEAUTIFICATION 5,000 1,250 600
FUEL 25,000 6,750 3,000 3,000 1 . 3% 8,750
MANT & OPERATIONS - VEHICLES 10,000 2,500 1,200 1,200 3,500 sunuunnu
REPAIRS & MAINT - EQUIPMENT 6,000 LA V
ENGINEERING (not percentare) 176,000 18,000 18,000 140,000
MEMBERSHIPS AND DUES
9231 Toal Parko & SaNce Maintesace un u
582,200 118,370 35,934 35,934 S 12,722 S 20.145 S 138,795 $ 140,000 100%
8810 CAPITAL EXP VEHIC ESPERAnCe Calinl un mn u cn
CAPITAL OUTLAY-BUILDING 715,000 71$.000
CAPITAL OUTLAY-OTHER THAN BLDG 237,000 237,000
8814 CAPITAL EXP - EQUIPMENT 90,000 90,000
$ 1,042,000 $ 715,000 S 327,000
Total Parks & Facities Capital
TOTAL. PARKS & FACILITIES 74,079 S 842,482 S 45,774 S 15,258 S 35,609 S 73,848 S 405,809 S 467,000 $ 2,307,098 347,240 S
MAINTENANCE
FY 26/27 FY 26/27 Allocations
94 CITYWIDE SERVICES Budget 1111-94 2111-94 2121-94 3111-94 3131-94 Citywide Employee Services
5225 RETIREE'S MEDICAL 152,904 108,000 -
Total Employee Services CA 152,904 108,000
Citywide Services Operating 59% 0.5% 0.5% 32%
6111 OFFICE EXPENSE 1,000 590 GA EA 320
6112 PAYROLL PROCESSING FEE 31,000 18,290 9,920 GA GA GA 6160 COMMUNICATIONS 2,500 GA GA GA GA GA 1,475 800
6166 SOFTWARE PROGRAMS. 25,000 14,750 GA GA GA 8,000 1,750 UTILITIES 200 118 64 69 14
PROF SERVICES - AUDITOR VA GA GA GA GA GA VA VA GA GA LA 60,000 35,400 19,200 GA ,200 PROF SERVICES - OTHER. 45,000 GA VA GA EA 26,550 225 14,400 OTHER CONTRACTUAL SERVICES 15,000 8,850 GA GA LA GA EA GA GA VA LA LA GA LA GA GA GA VA LA GA GA LA GA VA LA EA LA GA GA GA GA GA 75 4,800 ,050 INSURANCE 580,000 342,200 2,900 2,900 185,600 40,600
6231 PROPERTY INSURANCE 5,000 GA 2,950 25 25 1,600 350
6240 MEMBERSHIPS AND DUES 7,000 69 4,130 35 35 2,240 490 6255 ECONOMIC DEVEL. 2,500 GA 1,475 13 13 800 175
9231 CREDIT CARD PROCESSING GA 5,000 EA 2,950 25 25
9261 MISCELLANOUS EXPENSE 4,500 2,655 23 23 6A 1,440 315 Total Operating 783,700 462,383 3,919 3,919 249,184 54,509 Citywide Services Capital 100%
8813 CAPITAL OUTLAY-OTHER THAN BLDG 100,000 100,000
Total Capital $ 100,000 100,000
TOTAL CITYWIDE SERVICES $1,036,604 $ 570,383 3,919 $ 249,184 $ 54,509 FY 26/27 FY 26-27 Allocations
95 WASTEWATER Budget
3111-95 3121-95
WW TREATMENT PONDS 100%
50-9250 I BANK ANNUAL FEE 13,847 13,847
50-9271 INTEREST EXPENSE - I BANK LOAN 70,942 70,942
6111 OFFICE EXPENSE 25,000 25,000
6112 PAYROLL PROCESSING
6113 CHEMICALS 12,000 12,000
6115 MARKETING AND PROMOTIONS
6120 SPECAIL DEPARTMENTAL EXPENSES
6121 TRAINING SUPPLIES
6122 TRAINING
6123 STAFF RECRUITMENT
6126 SWRCB PERMIT FEE
6130 TOOLS & SMALL EQUIP GA GA GA GA GA VA GA VA VA GA GA 6140 CLOTHING / UNIFORM NON-PAYROLL
6160 COMMUNICATIONS
6163 IT SERVICES
6165 NETWORK SERVICES
6166 SOFTWARE PROGRAMS
6168 IT HARDWARE
6169 PERSONAL PROTECTION
6170 UTILITIES - AMADOR WATER & PG&E
6190 MAINT OF BLDGS, STRUCT, GROUND
6193 MAINT OF COLLECTION SYSTEM
6201 FUEL
6203 REPAIR & MAINT EOUIP
6210 PROF & SPEC SERV - LEGAL GA
6211 AUDITOR
6221 PROF SERVICES - LITIGATION
6212 PROF SERVICES - ENGINEERING
6215 PROF & SPEC SERV. - OTHER
6220 OTHER CONTRACT SERVICES
6222 CONTRACT OPERATOR COSTS
6230 INSURANCE - LIABLITY
6231 PROPERTY INSURANCE
6240 MEMBERSHIP DUES
6250 TRAINING & TRAVEL
CREDIT CARD PROCESSING
9261 CITYWIDE SERVICES - MISC EXPENSES GA
Total WW Treatment Ponds Op & Maint $ 1,104,747 S
Capital
8810 CAPITAL EXP -VEHICLES VA
8812 CAPITAL OUTLAY-BUILDING GA
8813 CAPITAL OUTLAY-OTHER THAN BLDG 400,000 400,000
8814 CAPITAL EXP - EQUIPMENT 113,000 113,000
Total WW Treatments Ponds Capital 513,000 GA 513,000
TOTAL WW Treatement Ponds 1,617,747 TS 1,104,747 $ 513,000 FY 26/27 FY 216-27 Allocations
95 TERTIARY Budget
3131-95
TERTIARY PLANT (COWRF) 100%
6111 OFFICE EXPENSE 700 700
6113 CHEMICALS 45,000 45,000
6120 SPECIAL DEPARTMENTAL EXPENSE 300 300
6122 TRAINING 250 250
6126 SWRCB PERMIT FEE 5,000
6160 COMMUNICATIONS 1,100
6163 IT SERVICES 250
6165 NETWORK SERVICES
6166 1,800
6167 HARDWARE 250
6170 UTILITIES 110,000
6190 MAINT OF BLDGS, STRUCT, GROUND 70,000
6193 MAINT OF COLLECTION SYSTEM 12,000
6201 FUEL 700
6203 M&O EQUIPMENT 15,000
6210 PROF & SPEC SERV. LEGAL 40,000 40,000
6212 PROF SERVICES - LEGAL
6221 PROF SERVICES - LITIGATION EXP
6215 PROF & SPEC SERV. - OTHER 50,000 50,000
6220 208,943 208,943
6222 CONTRACT OPERATOR COSTS 265,000 265,000
6230 INSURANCE - LIABLITY
6240 MEMBERSHIP & DUES 400 400
6250 TRAVEL, CONFERENCES & MEETINGS
Total Tertiary Op & Maint 826,693 826,693
8810 CAPITAL EXP - VEHICLES
8812 CAPITAL OUTLAY-BUILDING
8813 CAPITAL OUTLAY-OTHER THAN BLDG 100,000 100,000
8814 CAPITAL EXP - EQUIPMENT
Total Tertiary Capital 100,000 100,000
Total Tertiary 926,693 926,693
Total WW Ponds & Tertieary | $ 2,544,439 | $2,031,439 $ FY 26/27
LIGHTING & LANDSCAPE DIST. 1 C Budget
Lighting/Landscape Expenditure Operating
8221-65-6125 ADMINISTRATION COSTS 1,500
8221-92-6170 UTILITIES 57,000
8221-92-6190 MAINT OF BLDGS, STRUCT, GROUND 37,500
8221-92-6221 PROF SERVICES 32,400
8221-92-6203 MAINT & OPERATIONS - EQUIPMENT
Total Lighting/Landscape Expenditure Operating_ 128,100 8221-92-8813 CAPITAL OUTLAY-OTHER THAN BLDG
Total Lighting/Landscape Capital
TOTAL LIGHTING & LANDSCAPE DIST. I C 128,400
Projections - FY 2026-27
FY 26-27
Acct # GENERAL FUND Proposed Revenue
1111-41-4111 CURRENT SEC/UNSEC PROPERTY TAX $ 1,387,480 1111-41-4112 PROPERTY TAX IN LIEU OF VLF $ 1,771,040
1111-41-4115 CURRENT SUPPLEMENTAL ROLL TAX 4,564
1111-41-4116 PRIOR SUPPLEMENTAL ROLL TAX 11,084
1111-41-4131 SALES AND USE TAX 280,000
1111-41-4151 TOT - TRANSIENT OCCUPANCY TAX 3,000
1111-41-4161 172,350
1111-41-4165 BUSINESS LICENSE TAX 20000
1111-41-4171 REAL PROPERTY TRANSFER TAX
1111-42-4221 CONSTRUCTION PERMITS 45,000
1111-42-4222 ADJ-CA GOV CODE SOLAR CREDIT (500)
1111-42-4235 ENCROACHMENT PERMIT 3,000
1111-44-4411 350,000
1111-44-4431 GOLF COURSE LEASE 1
1111-45-4517 HOMEOWNERS PROPERTY TAX RELIEF 9,000
1111-45-4520 VEHICLE LICENSE FEE COLLECTION 13,500
1111-46-4620
1111-46-4621 15,000
1111-46-4622 PLANNING/ENGINEERING REIMB 60,000
1111-46-4626 DEVELOPER REIMBURSEMENT 20,000
1111-46-4641
1111-46-4642 PLANNING FEES
1111-47-4705 INSURANCE REIMBURSEMENTS
1111-47-4791 MISC REIMBURSEMENTS
1111-47-4792 MISCELLANEOUS REVENUE
1111-47-4793 MARKETING/PROMOTIONS
TOTAL FUND REVENUE
1111-49-4900
1111-49-4945 TRANSFERS BETWEEN BANK ACCTS
1111-49-4949 TRANSFERS IN BETWEEN FUNDS
TOTAL OTHER FINANCING SOURCES/USES
GAS TAX FY 26-27
Proposed Revenue
2111-44-4411 INVESTMENT INCOME
2111-45-4501 OTHER GOVERNMENTAL AGENCY
2111-45-4521 55,814
2111-45-4522 HUTF - GAS TAX 2107 79,813
2111-45-4523 HUTF - GAS TAX 2107.5 2,000
2111-45-4524 HUTF - GAS TAX 2105 55,303
2111-45-4525 HUFT - GAS TAX 2103 92,078
2111-45-4531 RMRA - SB-1 GAS TAX
:
2111-45-4551 TRAFFIC CONGESTION RELIEF
2111-46-4677 CALTRANS - STREET CLEANING 25,269
TOTAL FUND REVENUE 310,277
2111-49-4900 TRANSFERS IN - LOAN REPAYMENT 10,108
320,385
SB-1 GAS TAX (New Fund #) FY 26-27
2121-45-4531 RMRA - SB-1 GAS TAX
TOTAL FUND REVENUE 254,267
ACTC (New Fund #) FY 26-27
Proposed Revenue
2131-45-4531 RMRA - SB-I GAS TAX 665,000
TOTAL FUND REVENUE 665,000
1 WWTP FY 26-27
Proposed Revenue
3111-48-4805 SEWER SERVICE CHARGES $ 1,877,671
3111-48-4820 ADMINISTRATION FEES $
3111-48-4821 RETURNED CHECK CHARGES
3111-48-4824 MISCELLANEOUS REVENUE 56
3111-48-4830 GRANT REVENUE - STATE GA CA GA 160,000
3111-48-4840 SEWER DELINQUENT CHARGES
3111-48-4841 INVESTMENT INCOME
TOTAL SEWER REVENUES 2,037,727
SEWER CIP FY 26-27
Proposed Revenue
3121-48-4850 SEWER SERVICE CHARGES 46,171
3121-48-4855 IMPACT FEES (SEWER CONNECTION) 25,000
571,171
3121-48-4900 TRANSFERS IN LOAN REPAYMENT 10,251
TOTAL FUND REVENUE 581,422
TERTIARY PLANT FY 26-27
3131-48-4810 TERTIARY PLANT ARSA Proposed Recouc
3131-48-4811 TERTIARY PLANT CDCR 16 v ca 698,220
3131-48-4812 TERTIARY PLANT SGM 75,000
TOTAL TERTIARY PLANT REVENUES 823,220
3131-49-4900 TRANSFERS IN LOAN REPAYMENT $
823,220
SWIMMING POOL FY 26-27
4111-46-4645 POOL PASSES/SWIM LESSONS/JAZZERSPLASH Proposed Ree e,0000 4111-46-4646 POOL SNACK BAR $ 2,200
4111-46-4647 POOL RENTALS 1,190
TOTAL SWIMMING POOL 20,390
RECREATION FY 26-27
4121-46-4646 SNACK BAR
4121-46-4650 SUMMER YOUTH PROGRAM
4121-46-4651 COMMUNITY REC PROGRAMS
4121-46-4652 SOFTBALL $
TOTAL RECREATION 20,200
ED HUGHES MEMORIAL ARENA FY 26-27
4311-44-4420 RENTAL REVENUE - MAJOR EVENTS Proposed Rev,00 4311-44-4421 RENTAL REVENUE - MINOR EVENTS $ 15,000
4311-44-4422 SPONSORSHIP 15,300
4311-44-4423 ADMISSION 500
4311-47-4790 DONATIONS
4311-47-4792 MISCELLANEOUS REVENUE
4311-47-4794 REVENUE FROM OTHER AGENCIES
TOTAL FUND REVENUE s 76,5000
HOWARD PARK FY 26-27
Proposed Re 0,000
4511-44-4421 RENTAL REVENUE
4511-47-4790 DONATIONS $
4511-47-4792 MISCELLANEOUS REVENUE
4511-47-4792 TRANSFER OUT (LOAN PMT)
4511-47-4794 REVENUE FROM OTHER AGENCIES
TOTAL FUND REVENUE 30,000
2 LIGHTING & LANDSCAPE DIST. 1 C FY 26-27
8221-40-4666 DIST 1 COIS REVENUES Proposed R1906
8221-44-4411 INTEREST EARNED
8221-46-4662 CFD LL ASSESSEMENTS REVENUE 109,528
TOTAL FUND REVENUE 128,596
CFD - BONDS FY 26-27
9111-46-4622 Proposed Re
ADMIN REIMBURSEMENT
TOTAL FUND REVENUE 21,000
IMPACT FEES - FIRE DEPT (was CAP) FY 26-27
9511-41-4180 IMPACT FEES Proposed area
TOTAL FUND REVENUE
IMPACT FEES - PD (was CAP) FY 26-27
9513-41-4181 IMPACT FEES Proposed reac
TOTAL FUND REVENUE
IMPACT FEES - Parks (was CAP) FY 26-27
9514-41-4182 IMPACT FEES
9514-41-4186 IMPACT FEES - ACRA
9514-44-4411 INTEREST EARNED
TOTAL FUND REVENUE 12,000
IMPACT FEES - General Plan FY 26-27
9515-41-4183 Proposed Rea
IMPACT FEES
TOTAL FUND REVENUE 1,500
IMPACT FEES - Gen Admin FY 26-27
IMPACT FEES Proposed Revenue
9516-41-4184
TOTAL FUND REVENUE 10,000
TRAFFIC MITIGATION FEE - LOCAL FY 26-27
IMPACT FEES Proposed Re 2
9518-41-4185
TOTAL FUND REVENUE 63,632
RAILROAD DEPOT PARK FY 26-27
9520-45-4565 GRANT REVENUE - TRAIN DEPOT Proposed Resc
TOTAL FUND REVENUE 50,000
COPS (AB 3229) FY 26-27
9612-45-4564 AB3229 (COPS) REVENUE Proposed R20000
TOTAL FUND REVENUE 200,000
3 MEASURE M (FIRE) FY 26-27
Proposed 7500 m
9613-41-4135 SALES TAX FIRE
9613-46-4674 ADMINISTRATION FEES
9613-46-4674 LOCAL FIRE DEPLOYMENT $ 10,000
$ 585,000
9613-46-4900 TRANSFERS IN LOAN REPAYMENT
TOTAL FUND REVENUE 585,000
RESTRICTIRED - POLICE FUND FY 26-27
Proposed Re129l4
9670-40-4655 CFD PD ASSESSMENT REVENUE $
9670-41-4132 SALES TAX PUBLIC SAFETY $ 6,500
9670-42-4281 CONCEALED WEAPONS PERMITS $ 2,000
9670-43-4311 1,200
9670-43-4312 VEHICLE RELEASE
9670-43-4333 VA GA GA GA GA
9670-43-4381 PARKING CITATION REVENUE 1,500
9670-44-4420 RENTAL REVENUE
9670-45-4501 OTHER GOVERNMENTAL AGENGIES
9670-45-4577 POST TRAINING REIMBURSED
9670-46-4658 SPECIAL POLICE DEPT SERVICES
9670-46-4660 POLICE REPORT REVENUE
9670-47-4792 DONATIONS
TOTAL FUND REVENUE 334,141
RESTRICTED - CFD FIRE FUND FY 26-27
Proposed Revenue
9675-40-4665 CFD SPECIAL ASSESSMENTS $ 312,914
9675-42-4242 BURN PERMITS 375
9675-45-4501 MISCELLANEOUS REVENUE 500
9675-46-4669 FIRE SPRINKLER INSPECTIONS 1,296
9675-46-4671 SPECIAL FIRE DEPT SERVICES 1,500
9675-46-4673 LOCAL FIRE DEPLOYMT-EQ MUTUAL AID
9675-47-4790 DONATIONS :
9675-47-4791 MISCELLANEOUS REIMBURSEMENTS
TOTAL FUND REVENUE 316,585
RESOLUTION NO. 2026-31
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IONE,
ADOPTING THE FISCAL YEAR 2026-27 OPERATING BUDGET
WHEREAS, in accordance with the City of Ione Municipal Code Chapter 2.10.150 - Power and duties - Budgets: "It shall be the duty of the City Manager to prepare and submit the proposed annual budget and the proposed annual salary plan to the City Council for its approval."; WHEREAS, staff developed the proposed Fiscal Year 2026-27 Operating Budget and presented said budget to the City Council in a publicly noticed meeting where it was reviewed and revised as directed: and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of lone:
Section 1: The budget document as presented and revised as directed is adopted as the operating budget of the City of lone for Fiscal Year 2026-27 (attached hereto and incorporated herein by reference) and the amounts stated therein as proposed expenditures are hereby appropriated.
Section 2: Modification and amendments to the Fiscal Year 2026-27 City of lone Budget shall be allowed in accordance with the Budget Level of Authority.
Section 3: All action pursuant to this resolution shall be carried out in the ordinary course of business consistent with the ordinances, resolution, and regulations of the City to the extent that they apply.
The foregoing resolution was duly introduced and adopted by the City Council of the City of lone at their regular meeting held on August 18, 2026 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Jody Maita, Mayor
Attest:
Janice Traverso, City Clerk