Agenda packet — La Mesa City Council, June 10, 2025 (part 2 of 5)

POLICE DEPARTMENT TOTAL $23,300,285 $22,865,714 $26,399,766 $30,479,863 $32,323,187 Fire Department

FIRE-MANAGEMENT
Salaries $0 $0 $0 $0 $0
Fringe Benefits $0 $0 $0 $0 $0
Personal Expenses $1,168 $22 $400 $400 $400
Materials, Supplies, and Services $117,009 $72,568 $120,020 $104,930 $82,970 Equip & Capital Outlay $0 $2,145 $2,100 $0 $0
FIRE-MANAGEMENT TOTAL $118,177 $74,735 $122,520 $105,330 $83,370

FIRE-OPERATIONS
EXPENSES – – – $61,500 $61,500
Salaries $6,132,208 $6,514,452 $6,368,377 $8,007,038 $8,213,648 Fringe Benefits $3,824,357 $3,434,473 $4,100,665 $5,020,572 $5,681,956 Personal Expenses $111,168 $172,137 $221,754 $207,656 $207,656 Materials, Supplies, and Services $1,985,768 $1,625,539 $1,864,280 $2,024,153 $2,130,263 Equip & Capital Outlay $0 -$31,575 $2,400 $0 $0
FIRE-OPERATIONS TOTAL $12,053,501 $11,715,026 $12,557,476 $15,320,919 $16,295,023

FIRE-PREVENTION
EXPENSES – – – $3,000 $3,000
Salaries $145,619 $132,173 $233,154 $169,926 $169,926
Fringe Benefits $116,504 $90,023 $137,315 $148,162 $164,870 Personal Expenses $6,681 $1,800 $10,020 $7,850 $7,850
Materials, Supplies, and Services $73,511 $90,559 $147,970 $146,310 $144,320 Equip & Capital Outlay $0 $0 $1,600 $0 $0
FIRE-PREVENTION TOTAL $342,314 $314,556 $530,059 $475,248 $489,966

FIRE HAZMAT/EMERG PREP
Salaries $0 $0 $0 $0 $0
Fringe Benefits $0 $0 $0 $0 $0
Personal Expenses $0 $0 $0 $0 $0
Materials, Supplies, and Services $88,063 $91,959 $102,210 $106,130 $115,310 FIRE HAZMAT/EMERG PREP TOTAL $88,063 $91,959 $102,210 $106,130 $115,310 FIRE-EMERG. MEDICAL SERV.

EXPENSES – – – $0 $0
Salaries $284,042 $298,211 $226,563 $90,000 $90,000
Fringe Benefits $179,327 $159,979 $190,626 $120,215 $139,715 Personal Expenses $7,830 $2,662 $7,868 $7,952 $7,952
Materials, Supplies, and Services $199,947 $200,253 $230,820 $200,270 $127,040 Equip & Capital Outlay $0 $0 $37,320 $0 $0
FIRE-EMERG. MEDICAL SERV. TOTAL $671,146 $661,104 $693,197 $418,437 $364,707 FIRE-HEARTLAND J.P.A.

EXPENSES – – – $10,500 $10,500
Salaries $1,316,823 $1,112,448 $1,524,691 $1,297,292 $1,310,745 Fringe Benefits $824,901 $682,634 $869,586 $920,531 $1,039,089 Personal Expenses $25,120 $11,425 $51,490 $34,680 $34,680 Materials, Supplies, and Services $31,172 $91,142 $37,620 $36,000 $36,300 FIRE-HEARTLAND J.P.A. TOTAL $2,198,016 $1,897,650 $2,483,387 $2,299,003 $2,431,314 FIRE DEPARTMENT TOTAL $15,471,217 $14,755,029 $16,488,848 $18,725,067 $19,779,690 Community Services

COMMUNITY SERVICES
Materials, Supplies, and Services $1,357 $0 $0 $0 $0
COMMUNITY SERVICES TOTAL $1,357 $0 $0 $0 $0

AQUATICS
EXPENSES – – – $975 $975
Salaries $152,437 $165,886 $217,106 $83,047 $83,047
Fringe Benefits $74,988 $63,389 $64,669 $76,584 $87,782 Personal Expenses $11,035 $4,673 $10,750 $12,142 $10,742 Materials, Supplies, and Services $210,359 $212,845 $212,260 $215,030 $197,780 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2026 FY2027 ----------
POLICE DEPARTMENT TOTAL $23,300,285 $22,865,714 $26,399,766 $30,479,863 $32,323, 187 FIRE-MANAGEMENT TOTAL $118,177 $74,735 $122,520 $105,330 $83,370 FIRE-OPERATIONS TOTAL $12,053,501 $11,715,026 $12,557,476 $15,320,919 $16,295,023 FIRE-PREVENTION TOTAL $342,314 $314,556 $530,059 $475,248 $489,966 FIRE HAZMAT/EMERG PREP TOTAL $88,063 $91,959 $102,210 $106,130 $115,310 FIRE-EM ERG. MEDICAL SERV. TOTAL $671,146 $661,104 $693,197 $418,437 $364,707 FIRE-HEARTLAND J.PA TOTAL $2,198,016 $1,897,650 $2,483,387 $2,299,003 $2,431,314 FIRE DEPARTMENT TOTAL $15,471,217 $14,755,029 $16,488,848 $18,725,067 $19,779,690 COMMUNITY SERVICES TOTAL $1,357 $0 $0 $0 $0

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Equip & Capital Outlay $71 $4,240 $10,000 $18,000 $1,000 AQUATICS TOTAL $448,889 $451,033 $514,784 $405,778 $381,326

FACILITIES
EXPENSES – – – $2,400 $2,400
Salaries $98,431 $91,458 $134,430 $130,038 $130,038
Fringe Benefits $76,036 $61,523 $68,922 $121,338 $135,814 Personal Expenses $1,267 $482 $1,720 $4,858 $4,858
Materials, Supplies, and Services $197,324 $150,046 $168,670 $216,220 $214,050 Equip & Capital Outlay $8,659 $14,775 $10,000 $62,800 $14,800 FACILITIES TOTAL $381,717 $318,283 $383,742 $537,654 $501,960

CLASSES/SPORTS
EXPENSES – – – $600 $600
Salaries $128,471 $108,166 $139,660 $90,734 $90,734
Fringe Benefits $81,338 $61,236 $65,778 $78,926 $90,880 Personal Expenses $3,578 $2,234 $2,620 $3,200 $3,200
Materials, Supplies, and Services $398,052 $374,748 $286,600 $278,770 $279,850 Equip & Capital Outlay $3,168 $4,931 $7,600 $9,600 $7,600 CLASSES/SPORTS TOTAL $614,607 $551,314 $502,258 $461,830 $472,864

ADULT ENRICHMENT CENTER
EXPENSES – – – $3,000 $3,000
Salaries $175,314 $160,277 $172,812 $187,543 $187,543
Fringe Benefits $129,851 $109,616 $126,073 $145,804 $164,822 Personal Expenses $1,554 $1,244 $2,570 $3,510 $3,360
Materials, Supplies, and Services $67,900 $54,413 $85,740 $80,450 $79,500 Equip & Capital Outlay $3,780 $0 $7,900 $5,400 $4,500

ADULT ENRICHMENT CENTER
TOTAL $378,398 $325,550 $395,096 $425,707 $442,725
ADMINISTRATION $446,739 $405,869 $745,648 $769,779 $765,505 EVENTS & MARKETING $51,339 $123,538 $180,491 $25,082 $157,336 SPORTS $37,885 $42,973 $116,257 $75,469 $82,083
COMMUNITY SERVICES TOTAL $2,360,931 $2,218,561 $2,838,275 $2,701,299 $2,803,799 General Government

CITY COUNCIL
EXPENSES – – – $7,500 $7,500
Salaries $67,657 $85,843 $72,010 $136,781 $136,781
Fringe Benefits $71,213 $61,738 $78,883 $83,059 $92,066 Personal Expenses $31,389 $38,259 $47,700 $46,700 $47,700 Materials, Supplies, and Services $35,344 $25,920 $35,020 $33,710 $33,980 CITY COUNCIL TOTAL $205,603 $211,759 $233,612 $307,750 $318,027

CITY ATTORNEY
EXPENSES – – – $1,500 $1,500
Salaries $311,808 $223,591 $269,961 $329,494 $329,494
Fringe Benefits $148,535 $121,968 $152,470 $184,686 $212,664 Personal Expenses $6,336 $3,048 $7,100 $8,000 $8,000
Materials, Supplies, and Services $142,634 $114,459 $156,100 $166,100 $166,100 CITY ATTORNEY TOTAL $609,313 $463,067 $585,631 $689,780 $717,758 GENERAL GOVERNMENT TOTAL $814,917 $674,826 $819,244 $997,530 $1,035,785 Public Works
ENVIRONMENTAL SERVICES – – $0 $0 $0

ENGINEERING
EXPENSES – – – $2,850 $2,850
Salaries $266,923 $241,014 $360,996 $222,914 $222,914
Fringe Benefits $193,384 $160,769 $225,483 $196,356 $224,123 Personal Expenses $4,066 $4,554 $8,010 $8,136 $8,136
Materials, Supplies, and Services $275,105 $263,236 $177,485 $207,990 $210,340 Equip & Capital Outlay $5,000 $6,653 $7,500 $7,500 $7,500 ENGINEERING TOTAL $744,478 $676,226 $779,475 $645,746 $675,863

TRFFC SAFETY ENGINEERING
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

AQUATICS TOTAL

FACILITIES TOTAL

CLASSES/SPORTS TOTAL

ADULT ENRICHMENT CENTER
TOTAL

COMMUNITY SERVICES TOTAL

CITY COUNCIL TOTAL

CITY ATTORNEY TOTAL

GENERAL GOVERNMENT TOTAL

ENGINEERING TOTAL

ACTUALS
FY2024 FY2025
$448,889 $451,033
$381,717 $318,283
$614,607 $551,314
$378,398 $325,550
$2,360,931 $2,218,561
$205,603 $211,759
$609,313 $463,067
$814,917 $674,826
$744,478 $676,226
$514,784
$383,742
$502,258
$395,096
$2,838,275
$233,612
$585,631
$819,244
$779,475
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$405,778
$537,654
$461,830
$425,707
$2,701,299
$307,750
$689,780
$997,530
$645,746
$381,326
$501,960
$472,864
$442,725
$2,803,799
$318,027
$717,758
$1,035,785
$675,863

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EXPENSES – – – $3,150 $3,150
Salaries $185,894 $204,884 $319,452 $258,690 $258,690
Fringe Benefits $179,944 $164,293 $232,539 $235,012 $266,125 Personal Expenses $1,457 $1,017 $3,540 $3,887 $3,887
Materials, Supplies, and Services $852,633 $777,357 $928,139 $967,530 $974,180 Equip & Capital Outlay $0 $0 $0 $0 $0
TRFFC SAFETY ENGINEERING TOTAL $1,219,928 $1,147,551 $1,483,670 $1,468,269 $1,506,032

PW-ADMINISTRATION
EXPENSES – – – $2,775 $2,775
Salaries $199,976 $167,994 $230,395 $199,353 $199,353
Fringe Benefits $148,555 $121,396 $162,959 $166,409 $189,222 Personal Expenses $19,801 $10,488 $18,926 $32,480 $22,480 Materials, Supplies, and Services $102,855 $102,719 $119,180 $116,390 $118,860 Equip & Capital Outlay $3,762 $0 $0 $0 $0
PW-ADMINISTRATION TOTAL $474,949 $402,597 $531,461 $517,407 $532,690

STREET MAINTENANCE
EXPENSES – – – $11,250 $11,250
Salaries $241,989 $356,727 $432,714 $556,469 $556,469
Fringe Benefits $227,281 $228,133 $337,651 $376,841 $420,530 Personal Expenses $8,932 $8,157 $12,720 $16,815 $16,815 Materials, Supplies, and Services $1,288,437 $486,991 $1,372,400 $1,865,240 $1,871,520 Equip & Capital Outlay $2,657 $0 $0 $500 $0
STREET MAINTENANCE TOTAL $1,769,296 $1,080,009 $2,155,485 $2,827,115 $2,876,584

STREET CLEANING
EXPENSES – – – $750 $750
Salaries $26,397 $28,354 $31,500 $32,990 $32,990
Fringe Benefits $22,964 $22,877 $25,472 $32,426 $35,583 Personal Expenses $325 $325 $250 $0 $0
Materials, Supplies, and Services $204,725 $180,310 $227,210 $233,900 $240,800 STREET CLEANING TOTAL $254,411 $231,866 $284,432 $300,066 $310,123

BUILDING MAINTENANCE
EXPENSES – – – $6,000 $6,000
Salaries $293,486 $286,347 $309,287 $304,274 $304,274
Fringe Benefits $202,743 $179,869 $200,652 $243,458 $271,738 Personal Expenses $5,193 $2,598 $6,980 $9,150 $9,150
Materials, Supplies, and Services $1,096,284 $942,082 $1,037,880 $1,193,490 $1,212,420 Equip & Capital Outlay $3,140 $0 $0 $0 $0
BUILDING MAINTENANCE TOTAL $1,600,846 $1,410,895 $1,554,799 $1,756,372 $1,803,582

FLEET MAINTENANCE
EXPENSES – – – $5,250 $5,250
Salaries $241,906 $264,203 $366,141 $346,368 $346,368
Fringe Benefits $236,551 $218,948 $308,419 $310,319 $342,521 Personal Expenses $18,886 $13,300 $21,460 $24,720 $24,720 Materials, Supplies, and Services $179,762 $126,240 $179,780 $195,310 $144,890 Equip & Capital Outlay $4,228 $6,011 $0 $1,800 $0
FLEET MAINTENANCE TOTAL $681,333 $628,702 $875,800 $883,767 $863,749

TRAFFIC SAFETY OPERATIONS
EXPENSES – – – $2,250 $2,250
Salaries $90,046 $85,986 $166,347 $110,742 $110,742
Fringe Benefits $91,839 $74,911 $132,068 $94,493 $107,792 Personal Expenses $1,707 $2,921 $4,060 $6,255 $6,255
Materials, Supplies, and Services $79,353 $116,723 $184,130 $216,150 $223,310 Equip & Capital Outlay $0 $0 $0 $0 $0

TRAFFIC SAFETY OPERATIONS
TOTAL $262,944 $280,540 $486,605 $429,890 $450,349

TREE TRIMMING
EXPENSES – – – $3,450 $3,450
Salaries $95,812 $91,909 $95,707 $168,197 $168,197
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

TRFFC SAFETY ENGINEERING TOTAL

PW-ADMINISTRATION TOTAL

STREET MAINTENANCE TOTAL

STREET CLEANING TOTAL

BUILDING MAINTENANCE TOTAL

FLEET MAINTENANCE TOTAL

TRAFFIC SAFETY OPERATIONS
TOTAL

ACTUALS
FY2024 FY2025
$1,219,928 $1,147,551
$474,949 $402,597
$1,769,296 $1,080,009
$254,411 $231,866
$1,600,846 $1,410,895
$681,333 $628,702
$262,944 $280,540
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$1,483,670 $1,468,269 $1,506,032
$531,461 $517,407 $532,690
$2,155,485 $2,827,115 $2,876,584
$284,432 $300,066 $310,123
$1,554,799 $1,756,372 $1,803,582
$875,800 $883,767 $863,749
$486,605 $429,890 $450,349

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Fringe Benefits $77,514 $70,474 $75,326 $132,966 $144,822 Personal Expenses $1,056 $990 $1,590 $3,355 $3,355
Materials, Supplies, and Services $336,380 $313,735 $338,300 $353,530 $363,130 Equip & Capital Outlay $0 $0 $0 $0 $0
TREE TRIMMING TOTAL $510,763 $477,109 $510,923 $661,498 $682,954

STREETSCAPES MAINTENANCE
EXPENSES – – – $2,175 $2,175
Salaries $156,582 $116,505 $221,767 $118,114 $118,114
Fringe Benefits $154,215 $117,454 $191,119 $142,684 $158,297 Personal Expenses $1,046 $1,013 $3,518 $2,723 $2,723
Materials, Supplies, and Services $92,237 $112,345 $235,660 $230,700 $230,700 Equip & Capital Outlay $29,531 $30,127 $40,000 $69,500 $69,500

STREETSCAPES MAINTENANCE
TOTAL $433,612 $377,443 $692,063 $565,896 $581,509

PARK MAINTENANCE
EXPENSES – – – $15,600 $15,600
Salaries $587,590 $574,816 $682,743 $771,191 $771,191
Fringe Benefits $472,644 $433,354 $526,347 $648,733 $710,606 Personal Expenses $12,453 $11,568 $21,062 $25,770 $25,770 Materials, Supplies, and Services $586,396 $597,747 $801,700 $773,390 $779,650 Equip & Capital Outlay $3,801 $0 $31,800 $46,800 $46,800 PARK MAINTENANCE TOTAL $1,662,884 $1,617,485 $2,063,652 $2,281,484 $2,349,617

HARRY GRIFFEN PARK MAINT
EXPENSES – – – $4,275 $4,275
Salaries $160,947 $174,893 $179,529 $197,925 $197,925
Fringe Benefits $154,972 $141,779 $168,257 $190,888 $209,256 Personal Expenses $2,137 $2,244 $2,530 $3,653 $3,653
Materials, Supplies, and Services $148,648 $158,907 $209,980 $265,890 $228,330 Equip & Capital Outlay $1,188 $0 $0 $0 $0
HARRY GRIFFEN PARK MAINT TOTAL $467,891 $477,822 $560,296 $662,631 $643,439

BRIERCREST PARK MAINT
EXPENSES – – – $1,500 $1,500
Salaries $50,638 $48,875 $54,823 $58,038 $58,038
Fringe Benefits $42,867 $37,971 $44,375 $50,138 $55,847 Personal Expenses $973 $893 $1,570 $1,150 $1,150
Materials, Supplies, and Services $28,387 $29,996 $49,620 $45,000 $45,000 Equip & Capital Outlay $0 $0 $0 $0 $0
BRIERCREST PARK MAINT TOTAL $122,864 $117,735 $150,388 $155,826 $161,535

DOWNTOWN VILLAGE MAINT
EXPENSES – – – $1,500 $1,500
Salaries $29,282 $36,685 $57,567 $56,534 $56,534
Fringe Benefits $35,094 $34,297 $57,225 $48,512 $54,008 Personal Expenses $1,524 $1,156 $1,760 $2,250 $2,250
Materials, Supplies, and Services $58,642 $38,542 $84,143 $83,410 $79,400 Equip & Capital Outlay $0 $0 $0 $0 $0

DOWNTOWN VILLAGE MAINT
TOTAL $124,542 $110,681 $200,695 $192,206 $193,692

WASTEWATER ENGINEERING
Salaries – – $0 $0 $0
Fringe Benefits – – $0 $0 $0
Personal Expenses – – $0 $0 $0
Materials, Supplies, and Services – – $0 $0 $0
WASTEWATER ENGINEERING TOTAL – – $0 $0 $0
WASTEWATER OPERATIONS – – $0 $0 $0
PUBLIC WORKS TOTAL $10,330,743 $9,036,661 $12,329,743 $13,348,173 $13,631,718 Finance Department

FINANCE
EXPENSES $0 $0 $32,100 $46,125 $46,125
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

TREE TRIMMING TOTAL
STREffiCAPES MAINTENANCE
TOTAL

PARK MAINTENANCE TOTAL

HARRY GRIFFEN PARK MAINT TOTAL

BRIERCREST PARK MAINT TOTAL

DOWNTOWN VILLAGE MAINT
TOTAL

ACTUALS
FY2024 FY2025
$510,763 $477,109
$433,612 $377,443
$1,662,884 $1,617,485
$467,891 $477,822
$122,864 $117,735
$124,542 $110,681
$10,330,743 $9,036,661
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$510,923 $661,498 $682,954
$692,063 $565,896 $581,509
$2,063,652 $2,281,484 $2,349,617
$560,296 $662,631 $643,439
$150,388 $155,826 $161,535
$200,695 $192,206 $193,692
$0 $0 $0
$12,329,743 $13,348,173 $13,631,718

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Salaries $791,875 $842,806 $967,054 $1,196,100 $926,326 Fringe Benefits $561,814 $497,377 $645,728 $335,277 $381,694 Personal Expenses $8,213 $9,339 $21,760 $14,894 $14,994 Materials, Supplies, and Services $467,168 $477,149 $505,433 $546,270 $447,510 Equip & Capital Outlay $0 $0 $12,750 $15,800 $5,000
FINANCE TOTAL $1,829,071 $1,826,672 $2,184,825 $2,154,466 $1,821,649

CITY TREASURER
EXPENSES – – – $1,500 $1,500
Salaries $6,527 $8,286 $6,947 $13,208 $13,208
Fringe Benefits $7,468 $6,901 $7,674 $9,357 $10,425
Personal Expenses $0 $0 $1,880 $2,000 $2,000
Materials, Supplies, and Services -$17,586 -$28,413 $15,230 $15,200 $15,200 CITY TREASURER TOTAL -$3,590 -$13,226 $31,731 $41,265 $42,333

GENERAL FUND

REVENUES
COMM DEV CC SERVICE FEE $39,480 $38,763 – $39,500 $39,500 SPECIAL GRANTS $0 $0 – – –
Solar Permits $329 $0 – – –
Const & Demo Recycling – – $0 $0 $0
SUBSCRIPTION FINANCING $0 $0 – – –
SLA REIMBURSEMENT $0 $24,301 – – –
REVENUES TOTAL $39,809 $63,064 $0 $39,500 $39,500
Property Taxes
Property Taxes-Current $10,542,952 $10,845,672 $10,367,797 $12,500,000 $12,500,000 Property Taxes-Delinquent $4,346 $56,913 $35,000 $0 $0
Weed Abatemnt Assessments $0 $0 $0 $0 $0
Property Tax in Lieu VLF $8,382,031 $8,769,491 $8,630,703 $8,900,000 $9,100,000 Property Tax - Tax Incrememt $496,632 $488,721 $300,000 $500,100 $550,000 PROPERTY TAXES TOTAL $19,425,961 $20,160,797 $19,333,500 $21,900,100 $22,150,000 Sales Tax $17,738,096 $14,385,019 $17,212,500 $19,800,000 $20,500,000 Prop L $12,520,971 $10,979,122 $12,656,300 $14,000,000 $14,500,000 Cannabis Excise Tax $2,976,716 $1,910,419 $2,500,000 $2,500,000 $2,900,000 Other Taxes
Property Tax in Lieu Sales Tax $0 $0 $0 $0 $0
Property Transfer Tax $272,228 $275,980 $306,000 $345,000 $350,000 Transient Occupancy Tax $1,001,861 $965,907 $1,122,000 $1,122,000 $1,450,000 Franchise Tax - Refuse $481,785 $323,566 $314,300 $500,000 $500,600 Franchise Tax-Gas & Elect $1,304,151 $1,016,786 $801,300 $1,408,000 $1,408,000 Franchise Tax - Cable TV $739,701 $435,628 $718,600 $742,000 $745,000 Franchise Tax - Bench ADS $7,039 $6,720 $7,680 $7,500 $7,500 OTHER TAXES TOTAL $3,806,766 $3,024,588 $3,269,880 $4,124,500 $4,461,100 Revenue from Other Agency
RPTTF Distribution $0 $0 $176,000 $176,000 $176,000
Motor Vehicle License Fee $74,707 $95,607 $60,000 $1,500,000 $1,500,000 Special Grants $0 $0 $0 $0 $0
H Griffen Park Annual Maint. $396,542 $370,075 $353,300 $400,000 $400,000 Helix High Police Grant $0 $0 $0 $0 $0
Elect Usage-Helix High $0 $0 $0 $0 $0
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2026 FY2027
FINANCE TOTAL $1,829,071 $1,826,672 $2,184,825 $2,154,466 $1,821,649 CITY TREASURER TOTAL -$3,590 -$13,226 $31,731 $41,265 $42,333 EQUIPMENT REPLACEMENT TOTAL $0 $0 $0
I • • • e $1,825,480 $1,813,446 $2,216,557 $2,195,731 $1,863,982 • • $61,489,523 $58,867,104 $73,943,468 $80,484,310 $83,680,878 GENERAL FUND TOTAL $61,489,523 $58,867,104 $73,943,468 $80,484,310 $83,680,878 EXPENSES TOTAL $61,489,523 $58,867,104 $73,943,468 $80,484,310 $83,680,878 Revenues
REVENUES TOTAL $39,809 $63,064 $0 $39,500 $39,500
PROPERTY TAXES TOTAL $19,425,961 $20,160,797 $19,333,500 $21,900,100 $22,150,000 OTHER TAXES TOTAL $3,806,766 $3,024,588 $3,269,880 $4,124,500 $4,461,100 $76,484,310
$76,484,310
$76,484,310 $79,680,878
$79,680,878
$79,680,878

Page 178 of 652 ends

NTF Reimbursements $75,750 $68,474 $15,000 $52,200 $52,200 Anti-Trafficking Task Force $0 $0 $0 $0 $0
LM/SV School Dist Water Usage $55,729 $61,450 $46,750 $60,070 $63,075 JPA Reimbursement $579,120 $869,583 $400,000 $556,400 $556,400 JPA OT Reimbursements $187,667 $238,817 $300,000 $311,100 $311,100 Misc Rev from Other Agencies $212,138 $624,548 $359,000 $291,300 $291,300

REVENUE FROM OTHER AGENCY
TOTAL $1,581,653 $2,328,554 $1,710,050 $3,347,070 $3,350,075 Licenses and Permits
Business Licenses $480,308 $370,369 $337,000 $480,000 $420,000 Tobacco License $21,000 $9,000 $30,000 $30,000 $30,000
Building Permits $554,831 $692,133 $350,000 $600,200 $600,500 Electrical Permits $90,980 $105,036 $100,000 $104,000 $105,000 Plumbing Permits $64,411 $92,765 $40,000 $75,000 $80,000 House Moving Permits $0 $0 $0 $0 $0
Grading Permits $2,258 $290 $2,500 $6,200 $6,200
Mobile Home Permits $7,686 $0 $0 $8,500 $8,500
Plan Check Fees $404,882 $336,895 $350,000 $494,700 $494,700 Mechanical Permit Fees $94,007 $121,389 $60,000 $107,000 $120,000 Energy Cons Check Fees $56,770 $60,144 $45,000 $65,000 $115,000 Microfilming Fees $43 $0 $0 $10,900 $10,900
Strong Motion Instrumn $1,619 $8,885 $4,000 $6,200 $6,700 Planning-Plan Check/Inspection $118,913 $102,524 $120,000 $137,000 $137,000 Fire-Plan Check and Inspection $76,134 $106,756 $90,000 $95,000 $90,000 State Handicap Inspection $58,404 $127,725 $60,000 $110,000 $115,000 State Bldg Standards Admin Fee $419 $2,384 $2,000 $2,000 $2,500 Fire-Annual Inspection/Permit $88,822 $35,413 $75,000 $80,000 $80,000 Fire-State mandate inspections $518 $0 $103,000 $18,200 $0 Miscellaneous Permits $6,782 $8,276 $300 $18,300 $18,300 LICENSES AND PERMITS TOTAL $2,128,785 $2,179,983 $1,768,800 $2,448,200 $2,440,300 Fines, Forfeitures, and Penalties
Cannabis Dispensary Settlement $0 $0 $0 $0 $0
Drug Asset Seizures $0 $0 $0 $0 $0
Parking Violations $95,613 $66,956 $56,300 $100,000 $100,000 CVC Fines $172,350 $145,772 $200,000 $150,000 $150,000
SD County Parking Assmt-GF $7,080 $6,452 $10,400 $10,000 $10,000 SD County Court House Const $10,620 $9,678 $12,100 $12,500 $12,500 Emergency Response Rev $0 $0 $0 $0 $0
Police Impound Fees $36,708 $43,230 $85,000 $30,000 $30,000 State Crt House Pkg Surcharge $15,930 $14,517 $17,800 $18,800 $18,800 State Trial Court Funding $10,620 $9,678 $12,400 $12,500 $12,500 Abandon Vehicle Abatement $0 $0 $0 $0 $0
Regional Auto Theft $146,230 $184,145 $50,000 $150,000 $155,000 Misc Fines, Forfeits, Penalty $2,538 $933 $64,000 $28,300 $28,000

FINES, FORFEITURES, AND PENALTIES
TOTAL $497,689 $481,361 $508,000 $512,100 $516,800
Use of Money and Property
Interest Income $660,191 $0 $368,000 $1,500,000 $1,500,000 Rent-City Owned Buildings $1,895,655 $1,103,601 $1,377,700 $1,925,200 $2,045,380 Unrealized Gain (Loss) -$141,672 $0 $0 $0 $0
Recreation Rentals $398,453 $388,906 $330,000 $455,000 $470,000 Briercrest Park $0 $0 $0 $0 $0
Farmer's Market $0 $0 $0 $0 $0
Misc Revenue from Property $97,603 $93,706 $83,430 $1,517,000 $1,517,000 LEASE FINANCING $0 $0 $0 $0 $0

USE OF MONEY AND PROPERTY
TOTAL $2,910,229 $1,586,213 $2,159,130 $5,397,200 $5,532,380 Services Charges
Business License Processing $0 $0 $0 $0 $0
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

REVENUE FROM OTHER AGENCY
TOTAL

LICENSES AND PERMITS TOTAL

FINES, FORFEITURES, AND PENALTIES
TOTAL

USE OF MONEY AND PROPERTY
TOTAL

ACTUALS
FY2024 FY2025
$1,581,653 $2,328,554
$2,128,785 $2,179,983
$497,689 $481,361
$2,910,229 $1,586,213
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$1,710,050 $3,347,070 $3,350,075
$1,768,800 $2,448,200 $2,440,300
$508,000 $512,100 $516,800
$2,159,130 $5,397,200 $5,532,380

Page 179 of 652 ends

State CASP Service Fee $0 $0 $0 $0 $0
Swimming Pool Admissions $61,095 $92,613 $161,600 $135,000 $140,000 Engineering Fees $811,638 $356,298 $661,600 $1,310,000 $1,885,000 Animal Impound/Other Servcs $0 $0 $0 $0 $0
Other Animal Services $0 $0 $0 $0 $0
Planning & Zoning Fees $146,551 $161,463 $160,000 $210,000 $220,000 Sale of Maps & Reports $0 $0 $200 $200 $200
Billings To Other Departments $22,390 $18,782 $36,000 $26,500 $26,500 Recreation Class Fees $610,092 $603,436 $325,000 $610,000 $615,000 Golf Course Green Fees $0 $0 $0 $0 $0
Senior Activity $74,517 $64,677 $50,500 $65,200 $65,200 Sports Activity $69,739 $104,465 $65,000 $71,600 $71,600 Services & Fees - Fire $8,558 $5,721 $0 $4,700 $0
Paramedic Services $407,868 $305,901 $410,000 $412,400 $412,400 Fire RCCP Fees $95,514 $64,587 $94,950 $99,200 $99,200
Photocopy Charges $151 $68 $0 $0 $0
Live Scan Charges-DOJ $24,399 $5,998 $70,000 $35,000 $35,000 Fingerprint Charges $21,709 $9,717 $60,000 $30,000 $30,000 Child Saftety Install Inspec $8 $316 $0 $0 $0
Correctible Cite Signoffs $857 $1,443 $1,500 $1,500 $1,500 Grading Inspection $26,344 $184,468 $145,500 $249,800 $325,800 Public Improvement Inspection $193,647 $141,450 $96,000 $377,300 $377,300 Traffic Impact Review $260 $1,230 $1,000 $1,000 $1,000
Contract Grading Inspection $0 $0 $0 $175,000 $175,000
Contract PW Project Insp $1,056 $0 $0 $500 $500
Contract Inspection Management $14,343 $61,734 $5,100 $31,100 $31,000 Miscellaneous fees $2,267 $1,470 $2,000 $3,600 $3,600
Misc Charges for Services $51,196 $48,030 $281,600 $127,600 $127,600 SERVICES CHARGES TOTAL $2,644,200 $2,233,867 $2,627,550 $3,977,200 $4,643,400 Other Revenue
Citywide Training Reimburse $3,000 $0 $0 $0 $0
Sale of Real Property $0 $0 $0 $50,000 $50,000
Sale of Personal Property $55,791 $85,570 $30,000 $50,000 $50,000 Damage Recoveries $24,811 $0 $15,000 $25,000 $25,000
Refunds $0 $0 $0 $0 $0
POST Reimbursements $33,427 $18,071 $15,000 $30,700 $30,700 State Mandated Costs $57,202 $80,504 $56,000 $75,000 $75,000 Donations $921 $0 $11,000 $4,000 $4,000
Senior Partners Donations – – $0 $0 $0
Transit Donations $0 $0 $0 $0 $0
Misc Other Revenue $2,528,189 $671,359 $5,376,463 -$1,486,688 -$986,688 OTHER REVENUE TOTAL $2,703,342 $855,504 $5,503,463 -$1,251,988 -$751,988 Other Financing Sources $0 $0 – – –
Interfund Transfers
Interfund Transfers In $2,639,823 $966,657 $3,090,200 $2,100,000 $2,100,000 Interfund Transfers Out – – -$2,448,450 -$2,448,450 -$2,448,450 INTERFUND TRANSFERS TOTAL $2,639,823 $966,657 $641,750 -$348,450 -$348,450 GENERAL FUND TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 GENERAL FUND TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 REVENUES TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 EXPENDITURES BY GENERAL LEDGER ACCOUNT: GENERAL FUND
Expenses
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2026 FY2027
SERVICES CHARGES TOTAL $2,644,200 $2,233,867 $2,627,550 $3,977,200 $4,643,400 OTHER REVENUE TOTAL $2,703,342 $855,504 $5,503,463 -$1,251,988 -$751,988 INTERFUND TRANSFERS TOTAL $2,639,823 $966,657 $641,750 -$348,450 -$348,450 ______ ____j GENERAL FUND TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 GENERAL FUND TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 ______ ____j REVENUES TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 ACTUALS FY 2026-2027 BUDGET SUMMARY
I ' FY2026 FY2027

Page 180 of 652 ends

General Fund
EXPENSES – -$1,000 $508,300 $905,500 $914,500
Salaries
Regular Salaries $21,873,830 $22,289,412 $27,642,188 $30,104,911 $31,341,935 Temporary Salaries $535,201 $711,497 $871,697 $573,303 $223,303 Overtime $3,923,857 $4,757,078 $3,040,990 $2,766,700 $2,766,700 Special Pay $219,763 $215,881 $48,130 $209,700 $209,700 Term/Retirement Pay $194,235 $301,684 $300,000 $200,000 $200,000 Stipend $15,536 $15,675 $149,500 $13,975 $13,975
PD SIGN ON BONUS $0 $4,500 $150,000 $150,000 $150,000
SALARIES TOTAL $26,762,422 $28,295,728 $32,202,505 $34,018,589 $34,905,613 Fringe Benefits
Retirement - PARS $55,000 – $143,000 $80,000 $80,000
Retirement - PERS $3,869,386 $3,691,489 $4,752,545 $4,918,096 $6,133,109 Social Security $988,362 $1,017,828 $1,149,576 $1,381,282 $1,433,351 Flex Net Expense $2,653,156 $2,696,549 $3,816,974 $4,294,671 $4,418,013 Long Term Disability $9,288 $8,103 $9,402 $7,901 $7,901 Group Life Insurance $58,387 $52,181 $34,354 $36,230 $37,011 Admin Life Insurance $727 $830 $1,572 $1,460 $1,460
Worker's Comp Insurance $1,290,263 $1,102,128 $1,380,087 $1,514,748 $1,566,308 Unemployment Comp Insurance $59,120 $49,209 $59,320 $59,320 $59,320 CERBT OPEB Expense $453,636 $378,030 $453,600 $453,600 $453,600 Retirement - PERS UAL $9,039,264 $7,532,720 $9,039,189 $11,458,221 $13,406,236 FRINGE BENEFITS TOTAL $18,476,589 $16,529,066 $20,839,619 $24,205,529 $27,596,309 Personal Expenses
Insurance and Surety Bonds $459,542 $551,740 $1,003,617 $994,350 $1,045,000 Travel, Conferences & Mtg $127,787 $105,819 $212,240 $219,850 $222,550 Memberships & Dues $54,954 $50,753 $83,845 $82,970 $84,170 Training $217,314 $192,450 $371,290 $369,360 $356,560
Clothing/Personal Expenditure $106,114 $155,860 $243,220 $238,630 $227,770 Councilmember Expenditure $526 $25 $5,000 $5,000 $5,000 Services/Testing $42,688 $43,430 $54,010 $55,500 $55,500 Uniform/Boot Allowance $118,302 $139,812 $117,761 $140,814 $140,824 Wellness Education $56 $11,853 $24,000 $28,000 $28,000
CELL PHONE ALLOWANCE $26,928 $28,171 $44,434 $37,743 $38,723 PERSONAL EXPENSES TOTAL $1,154,211 $1,279,912 $2,159,417 $2,172,217 $2,204,097 Materials, Supplies, and Services
DONATION – – $0 $0 $0
Office Supplies $64,506 $50,508 $65,350 $65,400 $65,600 Postage $12,973 $14,180 $33,580 $23,750 $23,750
Books, Subs & Printing $82,227 $60,223 $98,800 $123,200 $123,200 Duplicating $36,458 $21,662 $50,500 $50,500 $50,500
Special Dept Supplies $671,360 $559,084 $1,380,160 $1,496,430 $1,362,730 Small Tools $30,834 $32,295 $41,270 $49,710 $49,710
Advertising $9,669 $12,764 $28,060 $36,400 $36,550
COMMUNICATIONS $353,511 $304,526 $398,310 $519,500 $521,500 Rents and Leases $27,425 $30,160 $103,220 $81,800 $82,100 Maint of Buildings and Grounds $395,831 $198,723 $361,383 $360,800 $341,200 Vehicle Operating Supplies $229,719 $172,851 $420,580 $316,720 $319,020 Vehicle Maintenance $478,650 $280,722 $422,190 $395,810 $402,960 Mileage -$4,335 -$353 $6,310 $6,470 $6,490
Prof and Specialized Services $5,464,374 $4,087,296 $6,496,585 $6,816,120 $6,027,310 Maint & Operation of Equipment $344,713 $363,942 $607,509 $563,100 $567,600 Contribution To Other Agencies $830,428 $893,763 $910,390 $1,007,103 $944,873 CAR ALLOWANCE $81,755 $74,235 $109,220 $108,450 $108,450 EQ Replacement Reimbursement $2,068,116 $1,721,590 $2,069,900 $2,001,660 $2,104,940 Misc Other Charges $598,148 $670,381 $661,650 $600,100 $807,550 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2026 FY2027
$26,762.422 $28,295,728 $32,202,505 $34,018,589 $34,905,613 FRINGE BENEFITS TOTAL $18,476,589 $16,529,066 $20,839,619 $24,205,529 $27,596,309 $1,154,211 $1,279,912 $2,159.417 $2,172,217 $2,204,097

Page 181 of 652 ends

SPECIAL OTHER CHARGES – – $0 $0 $0
Contingency $1,646 – $38,264 $30,000 $30,000
Utilities-Gas $43,772 $42,467 $53,470 $52,170 $53,170
Utilities-Electric $1,418,285 $1,212,229 $1,257,250 $1,477,250 $1,494,970 Utilities-Water $502,816 $649,256 $881,310 $831,780 $841,290 Technology Maintenance $1,148,423 $1,152,053 $1,504,401 $1,743,002 $1,416,246

MATERIALS, SUPPLIES, AND SERVICES
TOTAL $14,891,303 $12,604,560 $17,999,661 $18,757,225 $17,781,709 Other Financing Sources
Principal Payments – – $0 $0 $0
Interest Expense – – $0 $0 $0
OTHER FINANCING SOURCES TOTAL – – $0 $0 $0
Equip & Capital Outlay
LEASE EXPENDITURES – – $0 $0 $0
Buildings – – $0 $0 $0
Improvements-Non Buildings $29,531 $34,150 $65,000 $109,500 $109,500 Equipment Replacement $37,197 -$12,028 $121,310 $186,850 $80,550 Vehicle Replacement $107,800 $132,700 $17,036 $90,800 $65,800 Computer/Related Equipmnt $30,468 $4,017 $30,620 $38,100 $22,800 EQUIP & CAPITAL OUTLAY TOTAL $204,997 $158,838 $233,966 $425,250 $278,650 GENERAL FUND TOTAL $61,489,523 $58,867,104 $73,943,468
EXPENSES TOTAL $61,489,523 $58,867,104 $73,943,468
EXPENDITURES BY GENERAL LEDGER ACCOUNT: ALL FUNDS
Expenses
General Fund
EXPENSES – -$1,000 $508,300 $905,500 $914,500
Salaries
Regular Salaries $21,873,830 $22,289,412 $27,642,188 $30,104,911 $31,341,935 Temporary Salaries $535,201 $711,497 $871,697 $573,303 $223,303 Overtime $3,923,857 $4,757,078 $3,040,990 $2,766,700 $2,766,700 Special Pay $219,763 $215,881 $48,130 $209,700 $209,700 Term/Retirement Pay $194,235 $301,684 $300,000 $200,000 $200,000 Stipend $15,536 $15,675 $149,500 $13,975 $13,975
PD SIGN ON BONUS $0 $4,500 $150,000 $150,000 $150,000
SALARIES TOTAL $26,762,422 $28,295,728 $32,202,505 $34,018,589 $34,905,613 Fringe Benefits
Retirement - PARS $55,000 – $143,000 $80,000 $80,000
Retirement - PERS $3,869,386 $3,691,489 $4,752,545 $4,918,096 $6,133,109 Social Security $988,362 $1,017,828 $1,149,576 $1,381,282 $1,433,351 Flex Net Expense $2,653,156 $2,696,549 $3,816,974 $4,294,671 $4,418,013 Long Term Disability $9,288 $8,103 $9,402 $7,901 $7,901 Group Life Insurance $58,387 $52,181 $34,354 $36,230 $37,011 Admin Life Insurance $727 $830 $1,572 $1,460 $1,460
Worker's Comp Insurance $1,290,263 $1,102,128 $1,380,087 $1,514,748 $1,566,308 Unemployment Comp Insurance $59,120 $49,209 $59,320 $59,320 $59,320 CERBT OPEB Expense $453,636 $378,030 $453,600 $453,600 $453,600 Retirement - PERS UAL $9,039,264 $7,532,720 $9,039,189 $11,458,221 $13,406,236 FRINGE BENEFITS TOTAL $18,476,589 $16,529,066 $20,839,619 $24,205,529 $27,596,309 Personal Expenses
Insurance and Surety Bonds $459,542 $551,740 $1,003,617 $994,350 $1,045,000 Travel, Conferences & Mtg $127,787 $105,819 $212,240 $219,850 $222,550 Memberships & Dues $54,954 $50,753 $83,845 $82,970 $84,170 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

EQUIP & CAPITAL OUTLAY TOTAL
I I •

EXPENSES TOTAL
----------
Expenses

ACTUALS
FY2024 FY2025
$14,891,303
$204,997
$61,489,523
$61,489,523

ACTUALS
$12,604,560
$158,838
$58,867,104
$58,867,104
FY2024 FY2025
$26,762,422 $28,295,728
$18,476,589 $16,529,066
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$17,999,661 $18,757,225 $17,781,709
$0 $0 $0
$233,966 $425,250 $278,650
----------- $73,943,468 $80, 484,310 $83,680,878
$73,943,468 $80,484,310 $83,680,878
BUDGET FY 2026-2027 BUDGET SUMMARY
FY2025 FY2026 FY2027
$32,202,505 $34,018,589 $34,905,613
$20,839,619 $24,205,529 $27,596,309
$76,484,310
$76,484,310 $79,680,878
$79,680,878

Page 182 of 652 ends

Training $217,314 $192,450 $371,290 $369,360 $356,560
Clothing/Personal Expenditure $106,114 $155,860 $243,220 $238,630 $227,770 Councilmember Expenditure $526 $25 $5,000 $5,000 $5,000 Services/Testing $42,688 $43,430 $54,010 $55,500 $55,500 Uniform/Boot Allowance $118,302 $139,812 $117,761 $140,814 $140,824 Wellness Education $56 $11,853 $24,000 $28,000 $28,000
CELL PHONE ALLOWANCE $26,928 $28,171 $44,434 $37,743 $38,723 PERSONAL EXPENSES TOTAL $1,154,211 $1,279,912 $2,159,417 $2,172,217 $2,204,097 Materials, Supplies, and Services
DONATION – – $0 $0 $0
Office Supplies $64,506 $50,508 $65,350 $65,400 $65,600 Postage $12,973 $14,180 $33,580 $23,750 $23,750
Books, Subs & Printing $82,227 $60,223 $98,800 $123,200 $123,200 Duplicating $36,458 $21,662 $50,500 $50,500 $50,500
Special Dept Supplies $671,360 $559,084 $1,380,160 $1,496,430 $1,362,730 Small Tools $30,834 $32,295 $41,270 $49,710 $49,710
Advertising $9,669 $12,764 $28,060 $36,400 $36,550
COMMUNICATIONS $353,511 $304,526 $398,310 $519,500 $521,500 Rents and Leases $27,425 $30,160 $103,220 $81,800 $82,100 Maint of Buildings and Grounds $395,831 $198,723 $361,383 $360,800 $341,200 Vehicle Operating Supplies $229,719 $172,851 $420,580 $316,720 $319,020 Vehicle Maintenance $478,650 $280,722 $422,190 $395,810 $402,960 Mileage -$4,335 -$353 $6,310 $6,470 $6,490
Prof and Specialized Services $5,464,374 $4,087,296 $6,496,585 $6,816,120 $6,027,310 Maint & Operation of Equipment $344,713 $363,942 $607,509 $563,100 $567,600 Contribution To Other Agencies $830,428 $893,763 $910,390 $1,007,103 $944,873 CAR ALLOWANCE $81,755 $74,235 $109,220 $108,450 $108,450 EQ Replacement Reimbursement $2,068,116 $1,721,590 $2,069,900 $2,001,660 $2,104,940 Misc Other Charges $598,148 $670,381 $661,650 $600,100 $807,550 SPECIAL OTHER CHARGES – – $0 $0 $0
Contingency $1,646 – $38,264 $30,000 $30,000
Utilities-Gas $43,772 $42,467 $53,470 $52,170 $53,170
Utilities-Electric $1,418,285 $1,212,229 $1,257,250 $1,477,250 $1,494,970 Utilities-Water $502,816 $649,256 $881,310 $831,780 $841,290 Technology Maintenance $1,148,423 $1,152,053 $1,504,401 $1,743,002 $1,416,246

PERSONAL EXPENSES TOTAL

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

EQUIP & CAPITAL OUTLAY TOTAL

GENERAL FUND TOTAL

ACTUALS
FY2024 FY2025
$1,154,211
$14,891,303
$204,997
$61,489,523
$1,279,912
$12,604,560
$158,838
$58,867,104
BUDGET FY 2026-2027 BUDGET SUMMARY
FY202S FY2026 FY2027
$2,159,417 $2,172,217 $2,204,097
$17,999,661 $18,757,225 $17,781,709
$0 $0 $0
$233,966 $425,250 $278,650 ----------- $73,943,468 $76,484,310 $80,484,310 $79,680,878 $83,680,878

Page 183 of 652 ends

SALARIES TOTAL $1,225,226 $882,497 $1,222,902 $1,529,470 $1,529,998 Fringe Benefits
Retirement - PERS $92,322 $87,506 $122,197 $115,207 $132,194 Social Security $48,642 $50,388 $70,946 $75,389 $75,429 Flex Net Expense $71,828 $77,630 $97,663 $113,893 $113,893 Long Term Disability $7 $69 $89 $389 $389
Group Life Insurance $1,399 $1,322 $969 $1,003 $1,003
Admin Life Insurance $5 $25 $62 $88 $88
Worker's Comp Insurance $46,009 $21,759 $46,266 $47,966 $48,020 Unemployment Comp Insurance $2,068 $1,291 $1,810 $1,810 $1,810 CERBT OPEB Expense $9,312 $7,760 $9,300 $9,300 $9,300
Retirement - PERS UAL $147,684 $123,070 $147,680 $182,140 $213,120 FRINGE BENEFITS TOTAL $419,277 $370,819 $496,983 $547,185 $595,246 Personal Expenses
Insurance and Surety Bonds – – $0 $0 $0
Travel, Conferences & Mtg $7,269 $2,387 $11,366 $12,266 $12,266 Memberships & Dues $2,500 $3,000 $6,170 $4,720 $6,220
Training $36,668 $11,666 $22,510 $20,010 $20,010
Clothing/Personal Expenditure $116 – $460 $510 $510
Councilmember Expenditure – – $0 $0 $0
Services/Testing – – $0 $0 $0
Uniform/Boot Allowance $1,375 $1,625 $1,680 $2,033 $2,033 CELL PHONE ALLOWANCE $1,360 $1,320 $708 $1,532 $1,532
PERSONAL EXPENSES TOTAL $49,288 $19,998 $42,894 $41,071 $42,571 Materials, Supplies, and Services
Office Supplies $1,460 $89 $670 $500 $500
Postage $55 $8,295 $10,200 $700 $10,200
Books, Subs & Printing $110 $6,041 $36,310 $19,710 $28,010 Duplicating – – $0 $0 $0
Special Dept Supplies $111,540 $186,196 $67,302 $71,052 $71,052 Small Tools $2,998 $4,800 $600 $600 $600
Advertising $49 $54 $5,800 $5,800 $5,800
COMMUNICATIONS $4,847 $4,222 $2,750 $4,126 $4,126
Rents and Leases – – $0 $0 $0
Maint of Buildings and Grounds $4,640 – $71,500 $1,500 $1,500 Vehicle Operating Supplies $2,908 $3,377 $2,380 $1,490 $1,490 Vehicle Maintenance $1,175 $2,623 $1,300 $1,000 $1,000
Mileage $5,253 $2,034 $300 $100 $100
Prof and Specialized Services $466,885 $603,209 $1,974,077 $2,092,060 $2,122,460 Maint & Operation of Equipment $69,308 $62,842 $87,880 $108,880 $104,480 Contribution To Other Agencies $52,624 $56,377 $75,000 $70,400 $70,400 CAR ALLOWANCE $5,111 $7,156 $4,625 $6,470 $6,470
EQ Replacement Reimbursement $3,876 $2,462 $2,750 $8,390 $8,440 Misc Other Charges $528,252 $746,631 $929,190 $877,200 $882,200 SPECIAL OTHER CHARGES $145,741 $149,348 $0 $0 $0
Contingency – – $0 $0 $0
Senior Partners Expenditures – – $0 $0 $0
Utilities-Gas – – $0 $0 $0
Utilities-Electric – – $0 $0 $0
Utilities-Water – – $0 $0 $0
Technology Maintenance $17,555 $19,440 $45,000 $27,000 $27,000

MATERIALS, SUPPLIES, AND SERVICES
TOTAL $1,424,389 $1,865,195 $3,317,633 $3,296,978 $3,345,828 Other Financing Sources
Principal Payments – – $500,000 $500,000 $500,000
Interest Expense – – $6,770 $6,770 $6,770
OTHER FINANCING SOURCES TOTAL – – $506,770 $506,770 $506,770 Equip & Capital Outlay
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
----------
SAIJI.R.IES TOTAL

FRINGE BENEFITS TOTAL

PERSONAL EXPENSES TOTAL

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

ACTUALS
FY2024 FY2025
$1,225,226 $882,497
$419,277 $370,819
$49,288 $19,998
$1,424,389 $1,865,195
BUDGET FY 2026-2027 BUDGET SUMMARY
FY2025 FY2026 FY2027
$1,222,902 $1,529,470 $1,529,998
$496,983 $547,185 $595,246
$42,894 $41,071 $42,571
$3,317,633 $3,296,978 $3,345,828
$506,770 $506,770 $506,770

Page 184 of 652 ends

Buildings – – $0 $0 $0
Improvements-Non Buildings – $83,889 $0 $0 $0
Equipment Replacement $207,028 $356,493 $76,240 $138,240 $138,240 Vehicle Replacement -$107,800 $122,958 $67,800 $67,800 $67,800 Computer/Related Equipmnt $23,186 $854 $5,000 $12,000 $5,000 EQUIP & CAPITAL OUTLAY TOTAL $122,415 $564,194 $149,040 $218,040 $211,040 SPECIAL REVENUE FUND TOTAL $3,240,596 $3,702,704 $5,736,222 $6,146,489 $6,238,428 Enterprise Fund
EXPENSES – – – $24,375 $24,375
Salaries
Regular Salaries $1,153,773 $1,076,000 $1,503,874 $1,376,040 $1,381,054 Temporary Salaries $16,576 $11,629 $30,000 $153,000 $3,000 Overtime $56,994 $40,397 $76,900 $73,500 $73,500
Special Pay $5,281 $11,690 $0 $14,300 $14,300
Term/Retirement Pay – – $0 $0 $0
Stipend – – $0 $0 $0
SALARIES TOTAL $1,232,625 $1,139,716 $1,610,774 $1,616,840 $1,471,854 Fringe Benefits
Retirement - PERS $122,500 $117,112 $177,070 $157,449 $206,142 Social Security $91,787 $85,384 $116,058 $109,076 $109,460 Flex Net Expense $147,701 $144,253 $260,333 $261,926 $261,926 Long Term Disability $24 $112 $466 $673 $680
Group Life Insurance $2,531 $1,657 $1,815 $1,711 $1,718 Admin Life Insurance $2 $29 $110 $144 $144
Worker's Comp Insurance $75,660 $77,290 $92,740 $83,074 $83,192 Unemployment Comp Insurance $3,336 $2,780 $3,340 $3,340 $3,340 CERBT OPEB Expense $32,892 $27,410 $32,890 $32,890 $32,890 Retirement - PERS UAL $480,192 $400,160 $480,180 $592,270 $692,960 OPEB Expense – – $0 $0 $0
PENSION EXPENSE GASB 68 – – $0 $0 $0
FRINGE BENEFITS TOTAL $956,625 $856,187 $1,165,001 $1,242,553 $1,392,452 Personal Expenses
Travel, Conferences & Mtg $4,001 $422 $4,500 $6,500 $6,500 Memberships & Dues $1,977 $1,929 $2,900 $2,900 $2,900
Training $7,453 $4,606 $8,000 $8,000 $8,000
Clothing/Personal Expenditure $9,043 $6,199 $10,360 $10,500 $10,800 Services/Testing $488 $504 $600 $1,100 $1,100
Uniform/Boot Allowance $2,549 $3,098 $2,870 $3,080 $3,080 CELL PHONE ALLOWANCE $3,954 $3,959 $3,730 $6,306 $6,406 PERSONAL EXPENSES TOTAL $29,465 $20,718 $32,960 $38,386 $38,786 Materials, Supplies, and Services
Office Supplies $1,254 $806 $1,540 $1,600 $1,600
Postage $8,844 $9,387 $15,000 $9,000 $18,000
Books, Subs & Printing $5,328 $559 $18,250 $5,800 $11,300 Special Dept Supplies $67,642 $70,109 $101,040 $91,000 $91,000 Small Tools $10,408 $5,870 $11,200 $11,200 $11,200
Advertising $486 $139 $1,150 $700 $700
COMMUNICATIONS $13,196 $11,025 $15,550 $14,500 $14,700
Rents and Leases $14,690 $50,314 $11,040 $11,500 $11,500 Maint of Buildings and Grounds $331 $4,512 $1,000 $1,000 $1,000 Vehicle Operating Supplies $14,487 $12,244 $37,390 $36,800 $38,700 Vehicle Maintenance $17,529 $26,372 $22,520 $22,500 $22,500 Mileage – – $200 $200 $200
Prof and Specialized Services $370,997 $367,154 $547,000 $551,800 $471,700 Maint & Operation of Equipment $14,627 $21,965 $14,000 $14,000 $14,000 CAR ALLOWANCE $7,735 $7,910 $6,630 $12,305 $12,305
EQ Replacement Reimbursement $15,060 $11,360 $13,630 $14,020 $14,350 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

EQUIP & CAPITAL OUTLAY TOTAL

SPECIAL REVENUE FUND TOTAL

SALARIES TOTAL

FRINGE BENEFITS TOTAL

PERSONAL EXPENSES TOTAL

ACTUALS
FY2024 FY2025
$122,415
$3,240,596
$1,232,625
$956,625
$29,465
$564,194
$3,702,704
$1,139,716
$856,187
$20,718
BUDGET FY 2026-2027 BUDGET SUMMARY
FY202S FY2026 FY2027
$149,040 $218,040 $211,040
------------ $5,736,222 $ 6,146,489 $6,238,428
$1,610,774 $1,616,840 $1,471,854
$1,165,001 $1,242,553 $1,392,452
$32,960 $38,386 $38,786

Page 185 of 652 ends

Misc Other Charges $313,932 $161,968 $308,500 $308,500 $308,500 SPECIAL OTHER CHARGES $7,676,135 $5,472,762 $8,033,550 $7,390,300 $7,390,300 Estimated Claims and Judgments $39,875 – $0 $0 $0
Utilities-Water $2,989 $5,716 $3,170 $6,600 $6,900
Technology Maintenance $77,018 $84,895 $119,825 $107,600 $113,400

MATERIALS, SUPPLIES, AND SERVICES
TOTAL $8,672,564 $6,325,065 $9,282,185 $8,610,925 $8,553,855 Depreciation
Depreciation – – $110,000 $110,000 $155,000
DEPRECIATION TOTAL – – $110,000 $110,000 $155,000
Other Financing Sources
Principal Payments $1,170,265 $620,577 $1,149,520 $1,163,500 $1,388,600 Interest Expense $199,976 $82,477 $164,010 $132,100 $153,800 OTHER FINANCING SOURCES TOTAL $1,370,240 $703,055 $1,313,530 $1,295,600 $1,542,400 Equip & Capital Outlay
Equipment Replacement $6,843 – $0 $175,940 $0
Vehicle Replacement – – $0 $0 $0
Computer/Related Equipmnt $2,500 – $0 $0 $0
EQUIP & CAPITAL OUTLAY TOTAL $9,343 – $0 $175,940 $0
CIP Expenditures $78,488 – – – –
ENTERPRISE FUND TOTAL $12,349,351 $9,044,742 $13,514,451 $13,114,619 $13,178,722 Capital Improvement Fund
Depreciation
Depreciation – – $0 $0 $0
DEPRECIATION TOTAL – – $0 $0 $0
Other Financing Sources
Principal Payments – – $0 $0 $0
Interest Expense – – $0 $0 $0
OTHER FINANCING SOURCES TOTAL – – $0 $0 $0
CIP Expenditures
CIP - Design – – $0 $0 $0
CIP - Land – – $0 $0 $0
CIP - Construction $7,853,889 $10,825,444 $25,934,980 – – CIP - Misc Costs/Services – – $0 $0 $0
CIP-Construction Management – – $0 $0 $0
CIP EXPENDITURES TOTAL $7,853,889 $10,825,444 $25,934,980 $0 $0 CAPITAL IMPROVEMENT FUND TOTAL $7,853,889 $10,825,444 $25,934,980 $0 $0 Successor Agency RDA Fund
EXPENSES – – – $450 $450
Salaries
Regular Salaries $40,638 $39,515 $26,058 $31,038 $46,080 Temporary Salaries – – – $0 $0
Overtime – – $0 $0 $0
Special Pay $554 $717 -$370 $0 $0
Stipend – – $0 $0 $0
SALARIES TOTAL $41,192 $40,232 $25,688 $31,038 $46,080
Fringe Benefits
Retirement - PERS $4,497 $4,045 $3,856 $3,526 $6,905
Social Security $2,896 $2,684 $2,766 $2,454 $3,605
Flex Net Expense $3,158 $2,936 $5,602 $5,384 $5,384
Long Term Disability $73 $61 -$92 $34 $55
Group Life Insurance $169 $154 $42 $39 $58
Admin Life Insurance $8 $7 -$4 $8 $8
Worker's Comp Insurance $924 $880 $1,052 $628 $982
Unemployment Comp Insurance $156 $130 $160 $160 $160
CERBT OPEB Expense $960 $800 $960 $960 $960
Retirement - PERS UAL $26,028 $21,690 $26,030 $32,110 $37,570 FRINGE BENEFITS TOTAL $38,868 $33,387 $40,371 $45,303 $55,687 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

DEPRECIATION TOTAL

OTHER FINANCING SOURCES TOTAL

EQUIP & CAPITAL OUTLAY TOTAL

ENTERPRISE FUND TOTAL

DEPRECIATION TOTAL

OTHER FINANCING SOURCES TOTAL

ACTUALS
FY2024 FY2025
$8,672,S64 $6,325,065
$1,370,240 $703,055
$9,343
$12,349,351 $9,044,742
$7,853,889 $10,825,444
$7,853,889 $10,825,444
$41,192 $40,232
$38,868 $33,387
BUDGET FY 2026-2027 BUDGET SUMMARY
FY202S FY2026 FY2027
$9,282,185 $8,610,925 $8,553,855
$110,000 $110,000 $155,000
$1,313,530 $1,295,600 $1,542,400
$0 $175,940 $0
$13,514.451 $13,114,619 $13,178,722
$0 $0 $0
$0 $0 $0
$25,934,980 $0 $0
$25,934,980 $0 $0
$25,688 $31,038 $46,080

Page 186 of 652 ends

Personal Expenses
Travel, Conferences & Mtg – – $0 $0 $0
Memberships & Dues – – $0 $0 $0
Training – – $0 $0 $0
Uniform/Boot Allowance – – $0 $0 $0
CELL PHONE ALLOWANCE $135 $111 $144 $200 $200
PERSONAL EXPENSES TOTAL $135 $111 $144 $200 $200
Materials, Supplies, and Services
Office Supplies – – $0 $0 $0
Postage – – $0 $0 $0
Books, Subs & Printing – – $0 $0 $0
Special Dept Supplies – – $0 $0 $0
Advertising – – $500 $500 $500
Mileage – – $350 $400 $400
Prof and Specialized Services $61,532 $14,361 $76,050 $76,000 $106,000 Contribution To Other Agencies $465,434 – $585,420 $585,400 $585,400 CAR ALLOWANCE $812 $710 $660 $940 $940
Misc Other Charges – – $0 $0 $0
SPECIAL OTHER CHARGES – – $0 $0 $0

MATERIALS, SUPPLIES, AND SERVICES
TOTAL $527,777 $15,070 $662,980 $663,240 $693,240
Other Financing Sources
Principal Payments -$480,891 – $0 $0 $0
Interest Expense $515,271 – $0 $0 $0
SA Debt Service Contra – – $0 $0 $0
OTHER FINANCING SOURCES TOTAL $34,379 – $0 $0 $0
SUCCESSOR AGENCY RDA FUND TOTAL $642,353 $88,800 $729,183 $740,231 $795,657 Debt Service Fund
Materials, Supplies, and Services
Prof and Specialized Services $11,499 $10,726 $14,180 $14,200 $14,200

MATERIALS, SUPPLIES, AND SERVICES
TOTAL $11,499 $10,726 $14,180 $14,200 $14,200
Other Financing Sources
Principal Payments $1,275,000 $945,000 $1,355,000 $1,435,000 $1,525,000 Interest Expense $765,583 $664,009 $698,940 $628,200 $561,600 OTHER FINANCING SOURCES TOTAL $2,040,583 $1,609,009 $2,053,940 $2,063,200 $2,086,600 DEBT SERVICE FUND TOTAL $2,052,082 $1,619,735 $2,068,120 $2,077,400 $2,100,800 Internal Services Fund
EXPENSES – – – $426,000 $426,000
Salaries
Regular Salaries $117,724 $232,451 $53,935 $274,632 $274,632 Temporary Salaries – $627 $15,000 -$7,000 -$7,000
Overtime – – $200 $0 $0
Special Pay $2,352 – $12,080 $0 $0
Stipend – – $0 $0 $0
SALARIES TOTAL $120,076 $233,078 $81,215 $267,632 $267,632 Fringe Benefits
Retirement - PERS $11,366 $24,808 $8,751 $31,224 $41,158 Social Security $8,888 $17,967 $8,523 $21,638 $21,638
Flex Net Expense $15,402 $8,976 $24,324 $11,860 $11,860 Long Term Disability $128 $43 -$105 $328 $328
Group Life Insurance $791 $709 $135 $342 $342
Admin Life Insurance $19 $47 $20 $60 $60
Worker's Comp Insurance $1,584 $830 -$376 $5,818 $5,818 Unemployment Comp Insurance $552 $460 $540 $540 $540
CERBT OPEB Expense $3,840 $3,200 $3,840 $3,840 $3,840
Retirement - PERS UAL $73,152 $60,960 $73,140 $90,200 $105,400 FRINGE BENEFITS TOTAL $115,720 $118,001 $118,792 $165,850 $190,984 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

PERSONAL EXPENSES TOTAL

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

SUCCESSOR AGENCY RDA FUND TOTAL

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

DEBT SERVICE FUND TOTAL

SALARIES TOTAL

FRINGE BENEFITS TOTAL

ACTUALS
FY2024 FY2025
$135 $111
$527,777 $15,070
$34,379
$642,353 $88,800
$11,499 $10,726
$2,040,583 $1,609,009
$2,052,082 $1,619,735
$120,076 $233,078
$115,720 $118,001
BUDGET FY 2026-2027 BUDGET SUMMARY
FY202S FY2026 FY2027
$144 $200 $200
$662,980 $663,240 $693,240
$0 $0 $0
$729,183 $740,231 $795,657
$14,180 $14,200 $14,200
$2,053,940 $2,063,200 $2,086,600 -------
$2,068,120 $2,077,400 $2,100,800
$81,215 $267,632 $267,632
$118,792 $165,850 $190,984

Page 187 of 652 ends

Personal Expenses
Insurance and Surety Bonds $2,719,068 $3,261,660 $3,695,780 $4,863,568 $4,511,082 Travel, Conferences & Mtg $848 $588 $2,480 $4,000 $4,000 Memberships & Dues $300 $150 $300 $925 $925
Training $773 – $2,000 $3,000 $3,000
Uniform/Boot Allowance – – $0 $0 $0
CELL PHONE ALLOWANCE $662 $1,582 $1,440 $2,100 $2,100
PERSONAL EXPENSES TOTAL $2,721,651 $3,263,980 $3,702,000 $4,873,593 $4,521,107 Materials, Supplies, and Services
Office Supplies – – $350 $350 $350
Postage $1 – $250 $250 $250
Books, Subs & Printing $167 $1,707 $1,500 $2,000 $2,000 Duplicating – – $0 $0 $0
Special Dept Supplies $3,751 -$2,644 $14,450 $22,000 $22,000 Rents and Leases $148,411 $148,411 $254,770 $254,770 $254,770 Prof and Specialized Services $4,644,572 $3,962,846 $5,964,060 $6,771,000 $7,201,800 Maint & Operation of Equipment – – $0 $0 $0
CAR ALLOWANCE $1,530 $4,442 $900 $5,255 $5,255
EQ Replacement Reimbursement $3,456 $2,880 $3,460 $3,560 $3,640 Misc Other Charges $1,409,945 $622,109 $3,745,140 $3,387,910 $3,805,800 SPECIAL OTHER CHARGES $336 – $50,000 $25,000 $25,000
Estimated Claims and Judgments $12,000 – $0 $0 $0
Technology Maintenance – – $0 $0 $0

MATERIALS, SUPPLIES, AND SERVICES
TOTAL $6,224,168 $4,739,750 $10,034,880 $10,472,095 $11,320,865 Depreciation
Depreciation – – $0 $0 $0
DEPRECIATION TOTAL – – $0 $0 $0
Other Financing Sources
Interest Expense $6,303 $10 $0 $0 $0
OTHER FINANCING SOURCES TOTAL $6,303 $10 $0 $0 $0
Equip & Capital Outlay
Equipment Replacement $863,727 $336,503 $835,140 $361,110 $163,720 Vehicle Replacement $462,968 $1,157,812 $1,372,390 $2,870,990 $375,880 Computer/Related Equipmnt $343,318 $68,727 $2,339,759 $745,510 $434,830 EQUIP & CAPITAL OUTLAY TOTAL $1,670,013 $1,563,042 $4,547,289 $3,977,610 $974,430 INTERNAL SERVICES FUND TOTAL $10,857,930 $9,917,861 $18,484,176 $20,182,780 $17,701,018 EXPENSES TOTAL $98,485,722 $94,066,389 $140,410,600 $122,745,829 $123,695,503 REVENUES BY GENERAL LEDGER ACCOUNT: GENERAL FUND
Revenues

GENERAL FUND

REVENUES
COMM DEV CC SERVICE FEE $39,480 $38,763 – $39,500 $39,500 Solar Permits $329 – – – –
Const & Demo Recycling – – $0 $0 $0
SLA REIMBURSEMENT – $24,301 – – –
REVENUES TOTAL $39,809 $63,064 $0 $39,500 $39,500
Property Taxes
Property Taxes-Current $10,542,952 $10,845,672 $10,367,797 $12,500,000 $12,500,000 Property Taxes-Delinquent $4,346 $56,913 $35,000 $0 $0
Weed Abatemnt Assessments – – $0 $0 $0
Property Tax in Lieu VLF $8,382,031 $8,769,491 $8,630,703 $8,900,000 $9,100,000 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

EQUIP & CAPITAL OUTLAY TOTAL

INTERNAL SERVICES FUND TOTAL
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY202S FY2026 FY2027
$2,721,651 $3,263,980 $3,702,000 $4,873,593 $4,521,107
$6,224,168 $4,739,750 $10,034,880 $10.472,095 $11,320,865 $0 $0 $0
$6,303 $10 $0 $0 $0
s1,610,013 $1,563,042 $4,547,289 S3,9n,610 $974.430
$10,857,930 $9,917,861 $18,484,176 $20,182,780 $17,701,018 ______ ____.J B@W1HM§ .-.___ s_9_8,_48_s_,1_2_2 ___ s_94_,o_6_6_,3_89~ __ s1_40_ .4_10_,6_oo~ ___ s_12_2_,1_45_,_82_9 ____ s_12_3_,6_9_s,_s_o3_ ACTUALS - FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 - FY2026 FY2027
$39,809 $63,064 $0 $39,500 $39,500

Page 188 of 652 ends

Property Tax - Tax Incrememt $496,632 $488,721 $300,000 $500,100 $550,000 PROPERTY TAXES TOTAL $19,425,961 $20,160,797 $19,333,500 $21,900,100 $22,150,000 Sales Tax $17,738,096 $14,385,019 $17,212,500 $19,800,000 $20,500,000 Prop L $12,520,971 $10,979,122 $12,656,300 $14,000,000 $14,500,000 Cannabis Excise Tax $2,976,716 $1,910,419 $2,500,000 $2,500,000 $2,900,000 Other Taxes
Property Tax in Lieu Sales Tax – – $0 $0 $0
Property Transfer Tax $272,228 $275,980 $306,000 $345,000 $350,000 Transient Occupancy Tax $1,001,861 $965,907 $1,122,000 $1,122,000 $1,450,000 Franchise Tax - Refuse $481,785 $323,566 $314,300 $500,000 $500,600 Franchise Tax-Gas & Elect $1,304,151 $1,016,786 $801,300 $1,408,000 $1,408,000 Franchise Tax - Cable TV $739,701 $435,628 $718,600 $742,000 $745,000 Franchise Tax - Bench ADS $7,039 $6,720 $7,680 $7,500 $7,500 OTHER TAXES TOTAL $3,806,766 $3,024,588 $3,269,880 $4,124,500 $4,461,100 Revenue from Other Agency
RPTTF Distribution – – $176,000 $176,000 $176,000
Motor Vehicle License Fee $74,707 $95,607 $60,000 $1,500,000 $1,500,000 Special Grants – – $0 $0 $0
H Griffen Park Annual Maint. $396,542 $370,075 $353,300 $400,000 $400,000 Helix High Police Grant – – $0 $0 $0
Elect Usage-Helix High – – $0 $0 $0
NTF Reimbursements $75,750 $68,474 $15,000 $52,200 $52,200 Anti-Trafficking Task Force – – $0 $0 $0
LM/SV School Dist Water Usage $55,729 $61,450 $46,750 $60,070 $63,075 JPA Reimbursement $579,120 $869,583 $400,000 $556,400 $556,400 JPA OT Reimbursements $187,667 $238,817 $300,000 $311,100 $311,100 Misc Rev from Other Agencies $212,138 $624,548 $359,000 $291,300 $291,300

REVENUE FROM OTHER AGENCY
TOTAL $1,581,653 $2,328,554 $1,710,050 $3,347,070 $3,350,075 Licenses and Permits
Business Licenses $480,308 $370,369 $337,000 $480,000 $420,000 Tobacco License $21,000 $9,000 $30,000 $30,000 $30,000
Building Permits $554,831 $692,133 $350,000 $600,200 $600,500 Electrical Permits $90,980 $105,036 $100,000 $104,000 $105,000 Plumbing Permits $64,411 $92,765 $40,000 $75,000 $80,000 House Moving Permits – – $0 $0 $0
Grading Permits $2,258 $290 $2,500 $6,200 $6,200
Mobile Home Permits $7,686 – $0 $8,500 $8,500
Plan Check Fees $404,882 $336,895 $350,000 $494,700 $494,700 Mechanical Permit Fees $94,007 $121,389 $60,000 $107,000 $120,000 Energy Cons Check Fees $56,770 $60,144 $45,000 $65,000 $115,000 Microfilming Fees $43 – $0 $10,900 $10,900
Strong Motion Instrumn $1,619 $8,885 $4,000 $6,200 $6,700 Planning-Plan Check/Inspection $118,913 $102,524 $120,000 $137,000 $137,000 Fire-Plan Check and Inspection $76,134 $106,756 $90,000 $95,000 $90,000 State Handicap Inspection $58,404 $127,725 $60,000 $110,000 $115,000 State Bldg Standards Admin Fee $419 $2,384 $2,000 $2,000 $2,500 Fire-Annual Inspection/Permit $88,822 $35,413 $75,000 $80,000 $80,000 Fire-State mandate inspections $518 – $103,000 $18,200 $0 Miscellaneous Permits $6,782 $8,276 $300 $18,300 $18,300 LICENSES AND PERMITS TOTAL $2,128,785 $2,179,983 $1,768,800 $2,448,200 $2,440,300 Fines, Forfeitures, and Penalties
Cannabis Dispensary Settlement – – $0 $0 $0
Drug Asset Seizures – – $0 $0 $0
Parking Violations $95,613 $66,956 $56,300 $100,000 $100,000 CVC Fines $172,350 $145,772 $200,000 $150,000 $150,000
SD County Parking Assmt-GF $7,080 $6,452 $10,400 $10,000 $10,000 SD County Court House Const $10,620 $9,678 $12,100 $12,500 $12,500 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

PROPERTY TAXES TOTAL

OTHER TAXES TOTAL

REVENUE FROM OTHERAGENCY
TOTAL

ACTUALS
FY2024 FY2025
$19,425,961 $20,160,797
$3,806,766 $3,024,588
$1,581,653 $2,328,554
$2,128,785 $2,179,983
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$19,333,500 $21,900,100 $22, 150,000
$3,269,880 $4,124,500 $4,461,100
$1,710,050 $3,347,070 $3,350,075
$1,768,800 $2,448,200 $2,440,300

Page 189 of 652 ends

Emergency Response Rev – – $0 $0 $0
Police Impound Fees $36,708 $43,230 $85,000 $30,000 $30,000 State Crt House Pkg Surcharge $15,930 $14,517 $17,800 $18,800 $18,800 State Trial Court Funding $10,620 $9,678 $12,400 $12,500 $12,500 Abandon Vehicle Abatement – – $0 $0 $0
Regional Auto Theft $146,230 $184,145 $50,000 $150,000 $155,000 Misc Fines, Forfeits, Penalty $2,538 $933 $64,000 $28,300 $28,000

FINES, FORFEITURES, AND PENALTIES
TOTAL $497,689 $481,361 $508,000 $512,100 $516,800
Use of Money and Property
Interest Income $660,191 – $368,000 $1,500,000 $1,500,000 Rent-City Owned Buildings $1,895,655 $1,103,601 $1,377,700 $1,925,200 $2,045,380 Unrealized Gain (Loss) -$141,672 – $0 $0 $0
Recreation Rentals $398,453 $388,906 $330,000 $455,000 $470,000 Briercrest Park – – $0 $0 $0
Farmer's Market – – $0 $0 $0
Misc Revenue from Property $97,603 $93,706 $83,430 $1,517,000 $1,517,000 LEASE FINANCING – – $0 $0 $0
USE OF MONEY AND PROPERTY TOTAL $2,910,229 $1,586,213 $2,159,130 $5,397,200 $5,532,380 Services Charges
Business License Processing – – $0 $0 $0
State CASP Service Fee – – $0 $0 $0
Swimming Pool Admissions $61,095 $92,613 $161,600 $135,000 $140,000 Engineering Fees $811,638 $356,298 $661,600 $1,310,000 $1,885,000 Animal Impound/Other Servcs – – $0 $0 $0
Other Animal Services – – $0 $0 $0
Planning & Zoning Fees $146,551 $161,463 $160,000 $210,000 $220,000 Sale of Maps & Reports – – $200 $200 $200
Billings To Other Departments $22,390 $18,782 $36,000 $26,500 $26,500 Recreation Class Fees $610,092 $603,436 $325,000 $610,000 $615,000 Golf Course Green Fees – – $0 $0 $0
Senior Activity $74,517 $64,677 $50,500 $65,200 $65,200 Sports Activity $69,739 $104,465 $65,000 $71,600 $71,600 Services & Fees - Fire $8,558 $5,721 $0 $4,700 $0
Paramedic Services $407,868 $305,901 $410,000 $412,400 $412,400 Fire RCCP Fees $95,514 $64,587 $94,950 $99,200 $99,200
Photocopy Charges $151 $68 $0 $0 $0
Live Scan Charges-DOJ $24,399 $5,998 $70,000 $35,000 $35,000 Fingerprint Charges $21,709 $9,717 $60,000 $30,000 $30,000 Child Saftety Install Inspec $8 $316 $0 $0 $0
Correctible Cite Signoffs $857 $1,443 $1,500 $1,500 $1,500 Grading Inspection $26,344 $184,468 $145,500 $249,800 $325,800 Public Improvement Inspection $193,647 $141,450 $96,000 $377,300 $377,300 Traffic Impact Review $260 $1,230 $1,000 $1,000 $1,000
Contract Grading Inspection – – $0 $175,000 $175,000
Contract PW Project Insp $1,056 – $0 $500 $500
Contract Inspection Management $14,343 $61,734 $5,100 $31,100 $31,000 Miscellaneous fees $2,267 $1,470 $2,000 $3,600 $3,600
Misc Charges for Services $51,196 $48,030 $281,600 $127,600 $127,600 SERVICES CHARGES TOTAL $2,644,200 $2,233,867 $2,627,550 $3,977,200 $4,643,400 Other Revenue
Citywide Training Reimburse $3,000 – $0 $0 $0
Sale of Real Property – – $0 $50,000 $50,000
Sale of Personal Property $55,791 $85,570 $30,000 $50,000 $50,000 Damage Recoveries $24,811 – $15,000 $25,000 $25,000
Refunds – – $0 $0 $0
POST Reimbursements $33,427 $18,071 $15,000 $30,700 $30,700 State Mandated Costs $57,202 $80,504 $56,000 $75,000 $75,000 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

FINES, FORFEITURES, AND PENALTIES
TOTAL

USE OF MONEY AND PROPERTY TOTAL

SERVICES CHARGES TOTAL

Page 190 of 652 ends

Donations $921 – $11,000 $4,000 $4,000
Senior Partners Donations – – $0 $0 $0
Transit Donations – – $0 $0 $0
Misc Other Revenue $2,528,189 $671,359 $5,376,463 -$1,486,688 -$986,688 OTHER REVENUE TOTAL $2,703,342 $855,504 $5,503,463 -$1,251,988 -$751,988 Interfund Transfers
Interfund Transfers In $2,639,823 $966,657 $3,090,200 $2,100,000 $2,100,000 Interfund Transfers Out – – -$2,448,450 -$2,448,450 -$2,448,450 INTERFUND TRANSFERS TOTAL $2,639,823 $966,657 $641,750 -$348,450 -$348,450 GENERAL FUND TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 REVENUES TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 REVENUES BY GENERAL LEDGER ACCOUNT: ALL FUNDS
Revenues

GENERAL FUND
REVENUES $39,809 $63,064 $0 $39,500 $39,500
Property Taxes $19,425,961 $20,160,797 $19,333,500 $21,900,100 $22,150,000 Sales Tax $17,738,096 $14,385,019 $17,212,500 $19,800,000 $20,500,000 Prop L $12,520,971 $10,979,122 $12,656,300 $14,000,000 $14,500,000 Cannabis Excise Tax $2,976,716 $1,910,419 $2,500,000 $2,500,000 $2,900,000 Other Taxes $3,806,766 $3,024,588 $3,269,880 $4,124,500 $4,461,100 Revenue from Other Agency $1,581,653 $2,328,554 $1,710,050 $3,347,070 $3,350,075 Licenses and Permits $2,128,785 $2,179,983 $1,768,800 $2,448,200 $2,440,300 Fines, Forfeitures, and Penalties $497,689 $481,361 $508,000 $512,100 $516,800 Use of Money and Property $2,910,229 $1,586,213 $2,159,130 $5,397,200 $5,532,380 Services Charges $2,644,200 $2,233,867 $2,627,550 $3,977,200 $4,643,400 Other Revenue $2,703,342 $855,504 $5,503,463 -$1,251,988 -$751,988 Interfund Transfers $2,639,823 $966,657 $641,750 -$348,450 -$348,450 GENERAL FUND TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 HOME CONSORTIUM FUND $195,780 – $0 $195,800 $195,800

HOUSING REHABILITATION
Revenue from Other Agency $0 $696 $0 $100 $100
Use of Money and Property $6,344 – $820 $6,800 $6,800
Other Revenue – – $0 $14,100 $14,100
Interfund Transfers – – $0 $0 $0
HOUSING REHABILITATION TOTAL $6,344 $696 $820 $21,000 $21,000

COMMUNITY DEVLPMNT BLOCK GRANT
Revenue from Other Agency $0 $90,449 $86,000 $97,900 $97,900 Interfund Transfers – – $0 $0 $0

COMMUNITY DEVLPMNT BLOCK GRANT
TOTAL $0 $90,449 $86,000 $97,900 $97,900

GAS TAX
Revenue from Other Agency $1,783,430 $1,702,192 $1,620,742 $2,874,100 $2,874,100 Interfund Transfers – – -$2,291,990 -$2,291,990 -$2,291,990 GAS TAX TOTAL $1,783,430 $1,702,192 -$671,248 $582,110 $582,110

TRANSNET
Revenue from Other Agency $398,705 $1,722,166 $3,305,610 $1,304,900 $1,304,900 Use of Money and Property – – $0 $0 $0
Other Revenue – – $0 $0 $0
Other Financing Sources – – $0 $0 $0
Interfund Transfers – – -$3,305,610 -$3,305,610 -$3,305,610 TRANSNET TOTAL $398,705 $1,722,166 $0 -$2,000,710 -$2,000,710

DOWNTOWN PARKING
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2026 FY2027
OTHER REVENUE TOTAL $2,703,342 $855,504 $5,503,463 -$1,251,988 -$751,988 INTERFUND TRANSFERS TOTAL $2,639,823 $966,657 $641,750 -$348,450 -$348,450 GENERAL FUND TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 iiliMMfiM& l- llil.__ __ $1_1_.6_1_4_.o_3_9 ___ $_6_1._15_5_,1_4_s~ __ $_6_9_.s_9_o._92_3~---$- 7_6_,44_ 5._4_32 ____ $_7_9_.9_3_3._1_11_ 1 Revenues

GENERAL FUND TOTAL

HOUSING REHABILITATION TOTAL

COMMUNITY DEVLPMNT BLOCK GRANT
TOTAL

ACTUALS
FY2024
$71,614,039
$6,344
$0
$1,783,430
$398,705
FY2025
$61,155,148
$696
$90,449
$1,702,192
$1,722,166
BUDGET FY 2026-2027 BUDGET SUMMARY
FY2025 FY2026 FY2027
$69,890,923 $76,445,432 $79,933,117
$820 $21,000 $21,000
$86,000 $97,900 $97,900
-$671,248 $582,110 $582,110
$0 -$2,000, 71 0 -$2,000,710

Page 191 of 652 ends

Fines, Forfeitures, and Penalties $98,851 $69,543 $65,000 $163,200 $163,200 Use of Money and Property $332,772 $327,870 $332,780 $526,100 $526,100 Other Revenue – – $0 $0 $0
Interfund Transfers – – -$126,300 -$126,300 -$126,300
DOWNTOWN PARKING TOTAL $431,623 $397,413 $271,480 $563,000 $563,000

ENVIRONMENTAL SERVICES
Revenue from Other Agency $344,524 $15,427 $0 $95,000 $95,000 Use of Money and Property $17,870 – $2,310 $5,000 $5,000 Services Charges $416,345 $429,726 $345,000 $345,000 $345,000 Other Revenue $750 – $25,000 $5,000 $5,000
Interfund Transfers – – $160,000 $160,000 $160,000
ENVIRONMENTAL SERVICES TOTAL $779,489 $445,153 $532,310 $610,000 $610,000

COMMUNITY SERVICE IMPROVEMENTS
Other Revenue $8,462 $8,711 $9,700 $13,200 $13,200
Interfund Transfers – – $0 $0 $0

COMMUNITY SERVICE IMPROVEMENTS
TOTAL $8,462 $8,711 $9,700 $13,200 $13,200
PUBLIC SAFETY AUG-PROP 172
Sales Tax $418,635 $348,569 $397,100 $626,500 $626,500
Use of Money and Property $5,879 – $760 $15,500 $15,500 Interfund Transfers – – -$397,100 -$397,100 -$397,100
PUBLIC SAFETY AUG-PROP 172 TOTAL $424,515 $348,569 $760 $244,900 $244,900

SUPPLEMENTAL LAW ENFRCMNT/COPS
Revenue from Other Agency $186,159 $194,663 $148,500 $268,800 $268,800 Use of Money and Property $5,570 – $720 $9,000 $9,000
Interfund Transfers – – -$148,500 -$148,500 -$148,500

SUPPLEMENTAL LAW ENFRCMNT/COPS
TOTAL $191,729 $194,663 $720 $129,300 $129,300

COMMUNITY SERVICES GRANTS
Revenue from Other Agency – $3,000 $0 $0 $0
Services Charges – – $0 $0 $0
Other Revenue – – $0 $0 $0
Interfund Transfers – – $0 $0 $0
COMMUNITY SERVICES GRANTS TOTAL – $3,000 $0 $0 $0

PUBLIC SAFETY GRANTS
Revenue from Other Agency $660,339 $896,001 $505,337 $619,432 $505,840 Fines, Forfeitures, and Penalties $2,284 – $0 $0 $0
Other Revenue – – $0 $0 $0
Interfund Transfers – – $0 $0 $0
PUBLIC SAFETY GRANTS TOTAL $662,623 $896,001 $505,337 $619,432 $505,840

CAPITAL PROJECTS GRANTS
Revenue from Other Agency $633,743 $6,147,101 $11,750,090 $10,251,490 $10,251,490 Other Revenue – – $0 $0 $0
Interfund Transfers – – -$8,710,090 -$8,710,090 -$8,710,090 CAPITAL PROJECTS GRANTS TOTAL $633,743 $6,147,101 $3,040,000 $1,541,400 $1,541,400

MISCELLANEOUS GRANTS
Revenue from Other Agency $122,293 $360,516 $0 $490,700 $490,700 Interfund Transfers – – $0 $0 $0
MISCELLANEOUS GRANTS TOTAL $122,293 $360,516 $0 $490,700 $490,700 CITYWIDE EVENT DONATIONS – – $0 $0 $0

CASP CERT AND TRAINING FUND
Services Charges $22,140 $13,201 $17,500 $31,700 $31,700 CASP CERT AND TRAINING FUND TOTAL $22,140 $13,201 $17,500 $31,700 $31,700

ROAD MAINT AND REHAB (RMRA)
Revenue from Other Agency $1,560,776 $945,818 $1,336,239 $1,849,200 $1,849,200 Use of Money and Property $18,489 – $2,390 $68,100 $68,100 Interfund Transfers – – -$2,568,430 -$2,568,430 -$2,568,430 ROAD MAINT AND REHAB (RMRA) TOTAL $1,579,265 $945,818 -$1,229,801 -$651,130 -$651,130 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

DOWNTOWN PARKING TOTAL

ENVIRONMENTAL SERVICES TOTAL

COMMUNITY SERVICE IMPROVEMENTS
TOTAL
PUBLIC SAFETY AUG-PROP 172 TOTAL

SUPPLEMENTAL LAW ENFRCMNT/COPS
TOTAL

COMMUNITY SERVICES GRANTS TOTAL

PUBLIC SAFETY GRANTS TOTAL

CAPITAL PROJECTS GRANTS TOTAL

MISCELLANEOUS GRANTS TOTAL

CASP CERT AND TRAINING FUND TOTAL

ROAD MAINT AND REHAB (RMRA) TOTAL

ACTUALS
FY2024 FY2025
$431,623 $397,413
$779,489 $445,153
$8,462 $8,711
$424,515 $348,569
$191,729 $194,663
$3,000
$662,623 $896,001
$633,743 $6,147,101
$122,293 $360,516
$22,140 $13,201
$1,579,265 $945,818
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$271,480 $563,000 $563,000
$532,310 $610,000 $610,000
$9,700 $13,200 $13,200
$760 $244,900 $244,900
$720 $129,300 $129,300
$0 $0 $0
$505,337 $619,432 $505,840
$3,040,000 $1,541,400 $1,541,400
$0 $490,700 $490,700
$17,500 $31,700 $31,700
-$1,229,801 -$651,130 -$651,130

Page 192 of 652 ends

PEG FUNDS
REVENUES – – – $40,200 $40,200
Other Taxes $147,939 $58,149 $170,000 $170,000 $170,000 Interfund Transfers – – $0 $0 $0
PEG FUNDS TOTAL $147,939 $58,149 $170,000 $210,200 $210,200

DRUG ASSET SEIZURE
Revenue from Other Agency – – $0 $0 $0
Fines, Forfeitures, and Penalties $41,098 $6,923 $0 $49,200 $49,200 Use of Money and Property $7,195 – $930 $3,500 $3,500
Interfund Transfers – – $0 $0 $0
DRUG ASSET SEIZURE TOTAL $48,293 $6,923 $930 $52,700 $52,700

LM HOUSING SUCCESSOR AGENCY
Revenue from Other Agency – – $2,109,420 $1,722,000 $1,722,000 Use of Money and Property $31,855 $112,893 $2,980 $85,200 $85,200 Other Revenue – – $25,000 $42,800 $42,800
Interfund Transfers – – $0 $0 $0

LM HOUSING SUCCESSOR AGENCY
TOTAL $31,855 $112,893 $2,137,400 $1,850,000 $1,850,000

WASTEWATER
Revenue from Other Agency $31,170 $27,874 $10,000 $35,000 $35,000 Licenses and Permits $2,119 $964 $1,500 $20,000 $3,000
Fines, Forfeitures, and Penalties – – $0 $0 $0
Use of Money and Property $269,369 – $34,820 -$248,600 -$248,600 Services Charges $13,432,664 $14,333,222 $13,613,910 $13,929,700 $14,929,700 Other Revenue – $5,573 $200 $200 $200
Interfund Transfers – – -$2,725,800 $0 $0
WASTEWATER TOTAL $13,735,322 $14,367,632 $10,934,630 $13,736,300 $14,719,300

TRANSIT ADMINISTRATION
REVENUES $57,233 – – – –
Revenue from Other Agency $432,992 $78,488 $110,000 $81,000 $81,000 Use of Money and Property $1,407 – $60 $1,100 $1,100
Interfund Transfers – – -$110,000 -$110,000 -$110,000
TRANSIT ADMINISTRATION TOTAL $491,632 $78,488 $60 -$27,900 -$27,900

WASTEWATER PROJECTS
Revenue from Other Agency – – $0 $0 $0
Services Charges – – $119,700 $119,700 $119,700
Other Revenue – – $0 $0 $0
Other Financing Sources – – $2,098,360 $2,098,360 $2,098,360 Interfund Transfers – – $400,000 $400,000 $400,000
WASTEWATER PROJECTS TOTAL – – $2,618,060 $2,618,060 $2,618,060

TRANSPORTATION CIP FUND
Revenue from Other Agency – – $0 $0 $0
Licenses and Permits $238,551 $339,432 $0 $344,000 $344,000 Use of Money and Property – – $0 -$100 -$100
Other Revenue – – $0 $1,400 $1,400
Interfund Transfers $2,268,105 $1,687,672 $9,002,290 $3,109,800 $3,109,800 TRANSPORTATION CIP FUND TOTAL $2,506,656 $2,027,104 $9,002,290 $3,455,100 $3,455,100

STORM DRAINS FUND
Revenue from Other Agency – $17,928 $0 $0 $0
Interfund Transfers $444,095 $2,079,838 $2,664,540 $501,300 $501,300 STORM DRAINS FUND TOTAL $444,095 $2,097,766 $2,664,540 $501,300 $501,300

PUBLIC BUILDINGS FUND
Other Taxes – – $0 $0 $0
Revenue from Other Agency – – $0 $0 $0
Use of Money and Property $81,107 $83,855 $176,820 $222,540 $225,920 Other Revenue – – $0 $0 $0
Interfund Transfers – $125,000 $575,000 $575,000 $575,000 PUBLIC BUILDINGS FUND TOTAL $81,107 $208,855 $751,820 $797,540 $800,920 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

PEG FUNDS TOTAL

DRUG ASSET SEIZURE TOTAL

LM HOUSING SUCCESSOR AGENCY
TOTAL

WASTEWATER TOTAL

TRANSIT ADMINISTRATION TOTAL

WASTEWATER PROJECTS TOTAL

TRANSPORTATION CIP FUND TOTAL

STORM DRAINS FUND TOTAL

PUBLIC BUILDINGS FUND TOTAL

ACTUALS
FY2024 FY2025
$147,939 $58,149
$48,293 $6,923
$31,855 $112,893
$13,735,322 $14,367,632
$491,632 $78,488
$2,506,656 $2,027,104
$444,095 $2,097,766
$81,107 $208,855
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$170,000 $210,200 $210,200
$930 $52,700 $52,700
$2,137,400 $1,850,000 $1,850,000
$10,934,630 $13,736,300 $14,719,300
$60 -$27,900 -$27,900
$2,618,060 $2,618,060 $2,618,060
$9,002,290 $3,455,100 $3,455,100
$2,664,540 $501,300 $501,300

Page 193 of 652 ends

PARKS & RECREATION FUND
Revenue from Other Agency $0 $472,012 $1,059,060 $181,800 $181,800 Licenses and Permits $224,640 $175,884 $0 $328,700 $328,700 Use of Money and Property $22,839 $24,062 $0 $33,000 $33,000 Other Revenue – – $0 $0 $0
Other Financing Sources – – $0 $0 $0
Interfund Transfers – $3,445,394 $3,952,510 $71,700 $71,700 PARKS & RECREATION FUND TOTAL $247,479 $4,117,351 $5,011,570 $615,200 $615,200 CIVIC CENTER CAPITAL IMPROVE – – $0 $0 $0
PROP D ACQ & CONST FUND – – $0 $0 $0
MISCELLANEOUS CIP FUND – – $0 $0 $0

CAPITAL ASSET MANAGEMENT PLAN
Interfund Transfers $56,775 $64,065 $62,500 $99,900 $99,900

CAPITAL ASSET MANAGEMENT PLAN
TOTAL $56,775 $64,065 $62,500 $99,900 $99,900
UNALLOCATED CIP FUND – – $0 $0 $0
CENTRAL SA ADMINISTRATION – – $0 $0 $0
FLETCHER PARKWAY SA ADMIN – – $0 $0 $0
FLETCHER PARKWAY SA HSG – – $0 $0 $0
ALVARADO CREEK SA ADMIN – – $0 $0 $0
ALVARADO CREEK SA HSG – – $0 $0 $0
CENTRAL SA DEBT SERVICE – – $0 $0 $0
FLETCHER PKWY SA DEBT SERVICE – – $0 $0 $0
ALVARADO CREEK SA DEBT SERVICE – – $0 $0 $0
AD 90-1 DEBT SERVICE/REDEMPTN – – $0 $0 $0
AD 98-1 DEBT SERVICE/REDEMPTN – – $0 $0 $0

LA MESA SUCCESSOR AGENCY
Revenue from Other Agency $619,130 – $1,174,950 $1,206,600 $1,206,600 Use of Money and Property $6,640 – $0 $13,400 $13,400
Interfund Transfers – – $0 $0 $0
LA MESA SUCCESSOR AGENCY TOTAL $625,770 – $1,174,950 $1,220,000 $1,220,000 GROSSMONT P/A DEBT/RESRV – – $0 $0 $0
2004 SER A BOND DEBT SERVICE – – $0 $0 $0
2004 SER B BOND DEBT SERVICE – – $0 $0 $0
2016 G.O. BOND REFUNDING
Property Taxes $1,883,148 $1,986,987 $1,712,000 $2,780,600 $2,780,600 Use of Money and Property $79,991 – $10,340 $74,700 $74,700 Other Financing Sources – – $0 $0 $0
Interfund Transfers – – $0 $0 $0
2016 G.O. BOND REFUNDING TOTAL $1,963,138 $1,986,987 $1,722,340 $2,855,300 $2,855,300 2006 COPS DEBT SERVICE
Revenue from Other Agency – – $0 $0 $0
Use of Money and Property $1,140 $1,019 $0 $1,300 $1,300 Interfund Transfers $464,883 – $459,200 $691,900 $691,900 2006 COPS DEBT SERVICE TOTAL $466,023 $1,019 $459,200 $693,200 $693,200

EMPLOYEE BENEFIT FUND
Revenue from Other Agency – – $0 $0 $0
Use of Money and Property – – $0 $0 $0
Services Charges $4,519,751 $2,962,357 $3,885,110 $6,697,750 $6,702,850 Other Revenue $100,978 $86,150 $35,730 $140,000 $142,000 Interfund Transfers – – $0 $0 $0
EMPLOYEE BENEFIT FUND TOTAL $4,620,729 $3,048,508 $3,920,840 $6,837,750 $6,844,850

WORKERS COMPENSATION FUND
Use of Money and Property $250,029 – $32,320 $135,700 $135,700 Services Charges $1,414,440 $1,203,930 $1,236,000 $1,990,300 $1,990,300 Other Revenue $252,408 – $51,500 $256,100 $256,100
Interfund Transfers – – $0 $0 $0
WORKERS COMPENSATION FUND TOTAL $1,916,877 $1,203,930 $1,319,820 $2,382,100 $2,382,100 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

PARKS & RECREATION FUND TOTAL

CAPITAL ASSET MANAGEMENT PLAN
TOTAL

LA MESA SUCCESSOR AGENCY TOTAL
2016 G.O. BOND REFUNDING TOTAL
2006 COPS DEBT SERVICE TOTAL

EMPLOYEE BENEFIT FUND TOTAL

WORKERS COMPENSATION FUND TOTAL

ACTUALS
FY2024 FY2025
$247,479 $4,117,351
$56,775 $64,065
$625,770
$1,963,138 $1,986,987
$466,023 $1,019
$4,620,729 $3,048,508
$1,916,877 $1,203,930
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$5,011,570 $615,200 $615,200
$62,500 $99,900 $99,900
$1,174,950 $1,220,000 $1,220,000
$1,722,340 $2,855,300 $2,855,300
$459,200 $693,200 $693,200
$3,920,840 $6,837,750 $6,844,850

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EQUIPMENT REPLACEMENT FUND
Revenue from Other Agency – – $0 $0 $0
Fines, Forfeitures, and Penalties – – $0 $0 $0
Use of Money and Property $94,767 – $12,250 $73,400 $73,400 Services Charges $2,090,508 $1,738,130 $2,153,780 $2,990,600 $2,990,600 Other Revenue – – $45,000 $0 $0
Interfund Transfers – – $270,030 $0 $0

EQUIPMENT REPLACEMENT FUND
TOTAL $2,185,275 $1,738,130 $2,481,060 $3,064,000 $3,064,000 LIAB. RISK FINANCING FUND
Use of Money and Property $48,041 – $6,210 -$5,000 -$5,000 Services Charges – – $0 $0 $0
Other Revenue $225 $20,000 $61,800 $5,000 $5,000
Interfund Transfers $2,196,000 – $2,196,000 $3,294,000 $3,294,000 LIAB. RISK FINANCING FUND TOTAL $2,244,265 $20,000 $2,264,010 $3,294,000 $3,294,000

SUSPENSE ACCOUNT
Use of Money and Property $2,666,584 $2,189,676 $0 $2,666,600 $2,666,600 SUSPENSE ACCOUNT TOTAL $2,666,584 $2,189,676 $0 $2,666,600 $2,666,600 REVENUES TOTAL $113,333,990 $107,758,271 $119,150,521 $125,855,384 $130,222,957

EQUIPMENT REPLACEMENT
Fire Department Requests
Proposal Name 2025-26 2026-27 Total
Fire - Truck 11 $2,404,620 -$2,404,620 $0
Fire - USAR 12 Confined Space
Communications Kit $27,630 -$27,630 $0
Fire - USAR 12 SCBAs & Accessories $24,380 -$24,380 $0
Fire - USAR 12 Confined Space Air Box
and Accessories $6,170 -$6,170 $0
Fire - Engine 13 Pumper $0 $0 $0
Fire - Fire Hose and Nozzles $18,290 $440 $18,730
TOTAL $2,481,090 -$2,462,360 $18,730
Police Department Equipment Replacement Requests
Proposal Name 2025-26 2026-27 Total
Police Department - Investigations Homicide Evidence Storage $0 -$36,030 -$36,030 Police - Police Van $66,730 -$66,730 $0
Police Department - Investigations Vehicle $55,610 -$55,610 $0 Police - Parking Control Vehicle $55,610 -$55,610 $0
Police Department - Evidence Room
Shelving $36,030 -$36,030 $0
Copiers - Police Department $21,100 -$21,100 $0
Police Department - New Office Space $6,250 -$6,250 $0
Police Department - Access Control and
Station Cameras $0 $0 $0
Police Department - HOME Vehicle $0 $0 $0
Police Department $15,000 $15,000 $30,000
Police Department - Replacement
Motorcycle $0 $38,740 $38,740
Police Department - Training Vehicle $0 $39,880 $39,880 Police Department - 3 Community Service
Officer Vehicles $55,610 $58,320 $113,930
Police Department - Patrol Pursuit Units $178,960 $4,370 $183,330 Downtown Parking -Police $175,978 $107,596 $283,574
TOTAL $666,878 -$13,454 $653,424
Public Works Total Requests
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

EQUIPMENT REPLACEMENT FUND
TOTAL
LIAB. RISK FINANCING FUND TOTAL

SUSPENSE ACCOUNT TOTAL

REVENUES TOTAL

ACTUALS
FY2024
$2,185,275
$2,244,265
$2,666,584
$113,333,990
FY2025
$1,738,130
$20,000
$2,189,676
$107,758,271
BUDGcT
FY2025
$2,481,060
$2,264,010
$0
$119,150,521
FY 2026-2027 BUDGcT SUMMARY
FY2026
$3,064,000
$3,294,000
$2,666,600
$125,855,384
FY2027
$3,064,000
$3,294,000
$2,666,600
$130,222,957 I
Proposal Name 2025-26 2026-27 Total
Fire - Truck 11
Fire - USAR 12 Confined Space
Communications Kit
Fire - USAR 12 SCBAs & Accessories
Fire - USAR 12 Confined Space Air Box
and Accessories
Fire - Engine 13 Pumper
Fire - Fire Hose and Nozzles
TOTAL $2,481,090 -$2,462,360 $18,730
Proposal Name 2025-26 2026-27 Total
• • • I . • . . •
. . . .. . -:·
Police - Police Van
Police Department - Investigations Vehicle
Police - Parking Control Vehicle
Police Department - Evidence Room
Shelving
Copiers - Police Department
Police Department - New Office Space
Police Department - Access Control and
Station Cameras
Police Department - HOME Vehicle
Police Department
Police Department - Replacement
Motorcycle
Police Department - Training Vehicle
Police Department - 3 Community Service
Officer Vehicles
Police Department - Patrol Pursuit Units
Downtown Parking -Police
TOTAL $666,878 -$13,454

Page 195 of 652 ends

Proposal Name 2025-26 2026-27 Total
Public Works John Deere 410P $175,940 -$175,940 $0
Public Works - F-150 $53,850 -$53,850 $0
Public Works Vermeer Stump Grinder $40,730 -$40,730 $0
Public Works Silent Messenger Message
Board $38,780 -$38,780 $0
Public Works Hydraulic Hose Maker $12,030 -$12,030 $0
Public Works Parts Washer $11,120 -$11,120 $0
Public Works UA82-021 Aerator $0 $16,640 $16,640
Public Works Landmaster Electric Utility
Cart $0 $31,670 $31,670
Public Works Dustless Blaster $0 $47,000 $47,000
TOTAL $332,450 -$237,140 $95,310
Proposal Name 2025-26 2026-27 Total
t - - - . I•
ii!M#:IMM+....af------------------------------------~
Public Works Vermeer Stump Grinder
Public Works Hydraulic Hose Maker
Public Works Parts Washer
Public Works UA82-021 Aerator
Public Works Landmaster Electric Utility
Cart
Public Works Dustless Blaster
TOTAL $332,450 -$237,140 $95,310

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2025-2027
Biennial Budget
City of La Mesa FY 2025 - 2027 Biennial Budget Page 1 of 155 June 10, 2025 City Council Agenda

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TABLE OF CONTENTS
Section Page
Executive Overview 3
Enabling Resolution 6
Total Revenues and Expenses: All Funds by Department 8
Total Revenues and Expenses: General Fund by Department 17 Expenditures by General Ledger Account: General Fund 26 Expenditures by General Ledger Account: All Funds 28
Revenues by General Ledger Account: General Fund 34
Revenues by General Ledger Account: All Funds 37
Equipment Replacement 41
General Government 43
Community Development 56
Community Services 64
Finance 71
Fire 79
Human Resources 88
Police 96
Public Works 106
Capital Improvement Program 140
City of La Mesa FY 2025 - 2027 Biennial Budget Page 2 of 155 June 10, 2025 City Council Agenda

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EXECUTIVE OVERVIEW
June 10, 2025
Honorable Mayor and Members of the City Council,
The City of La Mesa has been utilizing a two-year budget process since 2001, making this document the City’s 13 biennial budget. It covers fiscal years 2025-2026 and 2026-2027 and is referred to as the Fiscal Year 2025-2027 Biennial Budget throughout this document. Staff will return in 12 months with a comprehensive mid-biennium review of the budget, recommending amendments, if needed, for Year 2 (2026-2027) of the biennial budget. Here is the financial overview of the Biennial Budget for 2025-2027:

The 2025-2027 Biennial Budget reflects staff’s efforts to implement the City of La Mesa Strategic Plan as outlined in the Strategic Plan Work Plan. Additional activities are outlined in the City’s Capital Improvement Plan and City Council Initiated Items that may have been adopted requiring staff time and resources.

The strategic goal of a High-Performing Organization has shaped La Mesa’s ability to compete for organization talent. As a municipal entity, a city’s primary resource are its employees. The City Council has been very generous in the recent past in providing employee contracts at levels allowing La Mesa to attract talented employees.

La Mesa has traditionally been a lean organization staffing wise, one of the leanest in San Diego County. The Preliminary Budget is proposing to add new 15 positions to staff levels over the 2-year budget period. With our primary goal of protecting the public safety, these proposed new positions will help the City further that goal as the La Mesa community grows and evolves.

Not only does this budget propose a significant investment in human capital, it also includes capital investments in infrastructure and equipment including a new ladder truck for the Fire Department.

As the number one concern of the community according to the community survey, the City will continue its investment in the Homeless Outreach and Mobile Engagement (HOME) program. HOME has seen numerous successes this last year including a 9% decrease in homelessness in La Mesa (according to the 2025 Point in Time Count) and a statistically significant improvement in resident satisfaction with the City’s ability to address homelessness. th
2025-2027

BIENNIAL BUDGET
City of La Mesa FY 2025 - 2027 Biennial Budget Page 3 of 155 June 10, 2025 City Council Agenda

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The City will continue to strive to reduce greenhouse gases with the implementation of the recently updated Climate Action Plan. And, every neighborhood’s favorite issue: TRAFFIC will be slowed through the implementation of the City’s Neighborhood Traffic Management Program.

La Mesa is a good investment for individuals and businesses that choose to “come home” to the Jewel of the Hills. Through the strong leadership of the Council, the City of La Mesa has grown into a municipal corporation with over $355 million in net assets, led by a strong team of City employees who take pride in delivering the highest level of services and building projects for its partners and stakeholders.

The City has consistently followed conservative corporate policies, with annual positive cash flows, reinvested to build greater cash and investments. This is what positions the City to deploy working capital (fund balance) to take advantage of investment opportunities. These include the cash investments of the City Treasurer as well as the infrastructure investments and development deals that provide capital projects, with a high return on investment measured in terms of quantifiable public opinion, which ultimately improves the quality of life for the La Mesa community.

The 2025-2027 Biennial Budget that follows, reflects a strategic balance between expenditures and capital investments, which are supported by the City’s strong balance sheet. La Mesa continues to be fiscally sound, due to effective relationship management which has forged strong partnerships between the City Council and the 60,000 residents, and 5,000 small businesses, striving to expand commercial pursuits benefitting all partners of the City of La Mesa.

The City Council’s commitment to entrepreneurship to support the small business community in La Mesa will only serve to strengthen these partnerships, and the City’s fiscal capacity, which will grow over time. The LEAP (La Mesa Entrepreneurship Accelerator Program) initiative is one example of the Council’s commitment to expand small business in the City. As directed by the Council, staff will return in the near future with the next phase of the LEAP program for consideration.

Thanks to these strong partnerships, Prop L was overwhelmingly approved by 81% of the voters last year. This success story is proof of the trust and support of the community. The City of La Mesa today enjoys a strong $1.5 billion in retail sales tax base that generates $30 million annually in revenue, and thousands of jobs for residents and non-residents alike. Staff will continue to labor in earnest to pursue outstanding customer service, with the hope of earning high marks for public safety, public works, community development, community services, and the overall quality of life enjoyed as a resident and business in La Mesa. This continued strong partnership with stakeholders will ensure the City of La Mesa remains a great place to live, work, and play through the economic peaks and valleys that are a common feature in America.

The two largest sources of revenues are property and sales tax. Property tax is projected to increase slightly in fiscal year 2026 and flatten in fiscal year 2027. Sales tax overall is flattening as consumers cut back on spending because of the volatile economic news and talk of unemployment and recession. There has been a shift from online shopping to back to brickand-mortar shops, which helps Prop L retail sales tax revenue. We have seen a slight growth that helps mitigate the loss in the County Pool. All other taxes are budgeted conservatively, including the cannabis tax. Cannabis revenue has exceeded budgetary expectations, but the market is continuing to soften as surrounding communities allow cannabis shops to open.

On the expenditure side, the 2025-2027 Biennial Budget reflects the continuous increase in underfunded pension liability of the City.. However, with the Section 115 Trust account, which currently has a value of $7.4 million, will be utilized to offset unfunded liability costs.

Additional increases to expenses also include negotiated salary increases, equipment replacement and supplies, professional and specialized services, and overtime.

City of La Mesa FY 2025 - 2027 Biennial Budget Page 4 of 155 June 10, 2025 City Council Agenda

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This year, the City Manager’s Office performed a line-by-line review of every expenditure account in every department. The biennial budget that follows reflects millions of dollars in budget decreases. Although the total City budget increases, adjusting for MOU negotiations, the City Manager decreased net operating costs in the budget. There is more work to do in refining the City budget, this is a continuous process.

We congratulate and thank the City Council for the strong fiscal leadership they provide to staff to stay the course and continue achieving our goal of long-term fiscal sustainability, and the community support and engagement needed to achieve the long-term goals of all stakeholders who partner with the City of La Mesa.

BUDGET HOME

CITY OF LA MESA
City of La Mesa FY 2025 - 2027 Biennial Budget Page 5 of 155 June 10, 2025 City Council Agenda

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Enabling Budget Resolutions
City of La Mesa FY 2025 - 2027 Biennial Budget Page 6 of 155 June 10, 2025 City Council Agenda

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City of La Mesa FY 2025 - 2027 Biennial Budget Page 7 of 155 June 10, 2025 City Council Agenda

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TOTAL REVENUES AND EXPENSE: ALL FUNDS BY DEPARTMENT
Expenses
General Fund

GENERAL FUND
Administrative Services
NON DEPARTMENTAL $0 -$93,427 $0 $0 $0
COMMUNICATIONS MANAGER $0 $9,491 $18,080 $20,200 $20,200

CITY CLERK
EXPENSES – – – $4,500 $4,500
Salaries $233,304 $264,117 $374,122 $360,705 $360,705
Fringe Benefits $139,981 $134,226 $215,858 $188,741 $214,744 Personal Expenses $7,582 $5,738 $7,360 $13,220 $13,220
Materials, Supplies, and Services $33,933 $161,418 $161,400 $89,500 $273,700 Equip & Capital Outlay $23,700 $0 $0 $0 $0
CITY CLERK TOTAL $438,500 $565,499 $758,740 $656,666 $866,869

CITY MANAGER
EXPENSES – – – $8,925 $8,925
Salaries $799,984 $803,608 $941,300 $968,511 $968,511
Fringe Benefits $428,885 $382,686 $492,310 $566,054 $640,076 Personal Expenses $20,930 $15,004 $28,610 $23,002 $23,102 Materials, Supplies, and Services $146,382 $98,703 $292,540 $262,515 $232,975 Equip & Capital Outlay $0 $72,340 $0 $0 $0
CITY MANAGER TOTAL $1,396,181 $1,372,341 $1,754,759 $1,829,007 $1,873,589

INFORMATION TECHNOLOGY
EXPENSES – – – $9,000 $9,000
Salaries $456,497 $447,724 $403,473 $627,042 $627,042
Fringe Benefits $288,308 $259,420 $278,896 $385,082 $434,463 Personal Expenses $7,409 $6,092 $13,520 $17,839 $17,839 Materials, Supplies, and Services $414,240 $429,255 $857,125 $759,450 $656,690 Equip & Capital Outlay $0 $0 $0 $0 $0

INFORMATION TECHNOLOGY
TOTAL $1,166,454 $1,142,491 $1,553,014 $1,798,413 $1,745,034

HUMAN RESOURCES
EXPENSES – – – $6,000 $7,500
Salaries $188,956 $303,209 $586,580 $435,851 $525,999
Fringe Benefits $105,180 $146,818 $256,318 $222,281 $291,772 Personal Expenses $5,053 $20,577 $31,340 $39,900 $40,000 Materials, Supplies, and Services $192,329 $140,562 $120,425 $193,810 $194,910 Equip & Capital Outlay $0 $0 $0 $0 $0
HUMAN RESOURCES TOTAL $491,518 $611,166 $994,663 $897,842 $1,060,181

NON-DEPARTMENTAL
Description Pending – – $0 $0 $0
EXPENSES $0 $0 $423,000 $423,000 $423,000
Salaries $194,235 $301,684 $300,000 $200,000 $200,000
Fringe Benefits $171,350 $73,585 $183,940 $215,000 $221,000 Personal Expenses $511,898 $606,387 $1,104,317 $1,095,050 $1,145,800 Materials, Supplies, and Services $755,734 $687,334 $959,514 $558,500 $664,660 Other Financing Sources $0 $0 $0 $0 $0
Equip & Capital Outlay $0 $0 $0 $0 $0
NON-DEPARTMENTAL TOTAL $1,633,217 $1,668,990 $2,970,771 $2,491,550 $2,654,460 WORKERS COMPENSATION $0 $0 $0 $0 $0
LIABILITY RISK FINANCING – – $0 $0 $0
POLICE-DOWNTOWN PARKING – – $0 $0 $0
NON DEPARTMENTAL – – $0 $0 $0
ADMINISTRATIVE SERVICES TOTAL $5,125,869 $5,276,550 $8,050,027 $7,693,678 $8,220,333 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
----------
Expenses

CITY CLERK TOTAL

CITY MANAGER TOTAL

INFORMATION TECHNOLOGY
TOTAL

HUMAN RESOURCES TOTAL

NON-DEPARTMENTAL TOTAL

ADMINISTRATIVE SERVICES TOTAL
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
I • I •
$438,S00 $565,499 $758,740 $656,666 $866,869
$1,396,181 $1,372,341 $1,754,7S9 $1,829,007 $1,873,589
$1,166,454 $1,142,491 $1,553,014 $1,798,413 $1,745,034
$491,518 $611,166 $994,663 $897,842 $1,060,181
$1,633,217 $1,668,990 $2,970,771 $2,491,550 $2,654,460
$5,125,869 $5,276,SS0 $8,050,027 $7,693,678 $8,220,333 I City of La Mesa FY 2025 - 2027 Biennial Budget Page 8 of 155 June 10, 2025 City Council Agenda

Page 204 of 652 ends

Community Development
LAND DEVELOPMENT $0 $0 – $423,154 $432,978

COMMUNITY DEVELOPMENT
Description Pending $0 $0 – – –
EXPENSES – – $0 $0 $0
Materials, Supplies, and Services $0 $0 – – –
COMMUNITY DEVELOPMENT TOTAL $0 $0 $0 $0 $0

PLANNING
EXPENSES – – – $12,675 $12,675
Salaries $387,084 $601,300 $1,048,696 $888,353 $888,353 Fringe Benefits $308,700 $331,679 $596,077 $486,190 $552,848 Personal Expenses $3,853 $6,841 $28,800 $21,000 $21,000 Materials, Supplies, and Services $135,003 $131,425 $888,670 $677,165 $275,125 Equip & Capital Outlay $579 $0 $10,620 $5,600 $5,600
PLANNING TOTAL $835,219 $1,071,245 $2,572,864 $2,090,983 $1,755,601

BUILDING
EXPENSES $0 $0 $50,000 $58,175 $58,175
Salaries $368,847 $406,896 $717,450 $507,086 $507,086
Fringe Benefits $317,916 $292,190 $471,389 $402,941 $460,424 Personal Expenses $3,246 $3,021 $9,195 $6,500 $6,500
Materials, Supplies, and Services $734,853 $452,963 $979,060 $853,030 $800,520 Equip & Capital Outlay $0 $0 $1,050 $1,100 $1,100
BUILDING TOTAL $1,424,863 $1,155,071 $2,228,144 $1,828,832 $1,833,805 LM SUCCESSOR AGENCY – – $0 $0 $0
LM HSNG SUCCESSOR AGENCY – – $0 $0 $0
COMMUNITY DEVELOPMENT TOTAL $2,260,081 $2,226,316 $4,801,008 $4,342,969 $4,022,384 Police Department
POLICE $0 $0 – – –

POLICE-SERVICES
EXPENSES $0 $0 $3,200 $46,700 $46,700
Salaries $1,781,243 $1,942,039 $2,004,731 $2,860,369 $2,964,151 Fringe Benefits $1,207,780 $1,094,890 $1,180,135 $1,814,164 $2,045,839 Personal Expenses $43,087 $40,895 $49,075 $72,720 $70,020 Materials, Supplies, and Services $1,292,815 $1,132,802 $1,418,530 $1,972,077 $1,661,671 Equip & Capital Outlay $2,723 $0 $7,340 $68,900 $50,300 POLICE-SERVICES TOTAL $4,327,648 $4,210,626 $4,663,012 $6,834,930 $6,838,681

POLICE PATROL
EXPENSES – – – $79,500 $84,000
Salaries $6,208,910 $6,244,073 $6,247,800 $6,752,597 $7,220,082 Fringe Benefits $4,263,207 $3,796,639 $4,364,598 $5,733,420 $6,666,763 Personal Expenses $143,501 $132,352 $188,595 $199,720 $192,620 Materials, Supplies, and Services $932,123 $787,031 $1,133,673 $1,188,600 $1,060,550 Equip & Capital Outlay $107,800 $0 $7,350 $7,350 $7,350 POLICE PATROL TOTAL $11,655,541 $10,960,096 $11,942,016 $13,961,187 $15,231,365

POLICE-INVESTIGATIONS
EXPENSES – – – $25,500 $25,500
Salaries $2,329,623 $2,866,066 $3,109,353 $2,536,615 $2,596,577 Fringe Benefits $1,876,476 $1,705,412 $2,107,203 $2,390,622 $2,706,532 Personal Expenses $46,881 $49,992 $76,990 $66,500 $66,500 Materials, Supplies, and Services $300,827 $277,976 $416,000 $363,610 $363,610 Equip & Capital Outlay $0 $0 $4,950 $70,000 $0
POLICE-INVESTIGATIONS TOTAL $4,553,808 $4,899,445 $5,714,496 $5,452,847 $5,758,719

POLICE-TRAFFIC
EXPENSES – – – $13,125 $13,125
Salaries $934,635 $1,036,612 $1,210,966 $1,108,676 $1,143,623 Fringe Benefits $734,662 $678,712 $847,855 $1,002,126 $1,140,596 Personal Expenses $25,356 $28,919 $31,430 $31,300 $33,800 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2026 FY2027
COMMUNITY DEVELOPMENT TOTAL $0 $0 $0 $0 $0
PLANNING TOTAL $835,219 $1,071,245 $2,572,864 $2,090,983 $1,755,601 BUILDING TOTAL $1,424,863 $1,155,071 $2,228,144 $1,828,832 $1,833,805 COMMUNITY DEVELOPMENT TOTAL $2,260,081 $2,226,316 $4,801,008 $4,342,969 $4,022,384 $4,327,648 $4,210,626 $4,663,012 $6,834,930 $6,838,681
$11,655,541 $10,960,096 $11,942,016 $13,961,187 $15,231,365 $4,553,808 $4,899,445 $5,714,496 $5,452,847 $5,758,719
City of La Mesa FY 2025 - 2027 Biennial Budget Page 9 of 155 June 10, 2025 City Council Agenda

Page 205 of 652 ends

Materials, Supplies, and Services $94,300 $74,849 $112,170 $95,290 $80,880 POLICE-TRAFFIC TOTAL $1,788,952 $1,819,092 $2,202,420 $2,250,517 $2,412,024

HOME PROG
Salaries $0 $0 $333,146 $333,146 $333,146
Fringe Benefits $0 $0 $153,329 $153,330 $153,330
Personal Expenses $0 $421 $10,000 $12,000 $12,000
Materials, Supplies, and Services $14,002 $19,943 $27,590 $37,200 $33,700 HOME PROG TOTAL $14,002 $20,365 $524,065 $535,676 $532,176

POLICE-ANIMAL CONTROL
Salaries $0 $0 $0 $0 $0
Fringe Benefits $0 $0 -$1 -$1 -$1
Personal Expenses $0 $0 $0 $0 $0
Materials, Supplies, and Services $367,254 $353,208 $397,090 $406,700 $406,700 POLICE-ANIMAL CONTROL TOTAL $367,254 $353,208 $397,089 $406,699 $406,699

POLICE-COMMUNITY RESRCES
EXPENSES – – – $6,000 $7,500
Salaries $263,446 $273,302 $474,834 $506,896 $598,927
Fringe Benefits $181,440 $164,428 $183,453 $252,196 $325,331 Personal Expenses $37,558 $47,579 $65,950 $55,900 $56,400 Materials, Supplies, and Services $110,636 $57,213 $232,145 $208,015 $101,365 Equip & Capital Outlay $0 $60,360 $286 $9,000 $54,000

POLICE-COMMUNITY RESRCES
TOTAL $593,080 $602,883 $956,668 $1,038,007 $1,143,523
SUPP LAW ENFRCMNT - COPS – – $0 $0 $0
DOWNTOWN PARKING – – $0 $0 $0
POLICE DEPARTMENT TOTAL $23,300,285 $22,865,714 $26,399,766 $30,479,863 $32,323,187 Fire Department

EXPENSES – – – $0 $0
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

POLICE-TRAFFIC TOTAL

HOME PROG TOTAL

POLICE-ANIMAL CONTROL TOTAL

POLICE-COMMUNITY RESRCES
TOTAL

POLICE DEPARTMENT TOTAL

FIRE-MANAGEMENT TOTAL

FIRE-OPERATIONS TOTAL

FIRE-PREVENTION TOTAL

FIRE HAZMAT/EMERG PREP TOTAL

ACTUALS
FY2024 FY2025
$1,788,952 $1,819,092
$14,002 $20,365
$367,254 $353,208
$593,080 $602,883
$23,300,285 $22,865,714
$118,177 $74,735
$12,053,501 $11,715,026
$342,314 $314,556
$88,063 $91,959
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$2,202,420 $2,250,517 $2,412,024
$524,065 $535,676 $532,176
$397,089 $406,699 $406,699
$956,668 $1,038,007 $1,143,523
$26,399,766 $30,479,863 $32,323, 187
$122,520 $105,330 $83,370
$12,557,476 $15,320,919 $16,295,023
$530,059 $475,248 $489,966
$102,210 $106,130 $115,310
City of La Mesa FY 2025 - 2027 Biennial Budget Page 10 of 155 June 10, 2025 City Council Agenda

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Salaries $284,042 $298,211 $226,563 $90,000 $90,000
Fringe Benefits $179,327 $159,979 $190,626 $120,215 $139,715 Personal Expenses $7,830 $2,662 $7,868 $7,952 $7,952
Materials, Supplies, and Services $199,947 $200,253 $230,820 $200,270 $127,040 Equip & Capital Outlay $0 $0 $37,320 $0 $0
FIRE-EMERG. MEDICAL SERV. TOTAL $671,146 $661,104 $693,197 $418,437 $364,707 FIRE-HEARTLAND J.P.A.

COMMUNITY SERVICES
Materials, Supplies, and Services $1,357 $0 $0 $0 $0
COMMUNITY SERVICES TOTAL $1,357 $0 $0 $0 $0

CITY COUNCIL
EXPENSES – – – $7,500 $7,500
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
FIRE-EMERG. MEDICAL SERV. TOTAL
FIRE-HEARTLAND J.PA TOTAL

FIRE DEPARTMENT TOTAL
COMMUNllY SERVICES TOTAL

AQUATICS TOTAL

FACILITIES TOTAL

CLASSES/SPORTS TOTAL

ADULT ENRICHMENT CENTER
TOTAL

ACTUALS
FY2024 FY2025
$671,146 $661,104
$2,198,016 $1,897,650
$15,471,217 $14,755,029
$1,357 $0
$448,889 $451,033
$381,717 $318,283
$614,607 $551,314
$378,398 $325,550
$2,360,931 $2,218,561
$693,197
$2,483,387
$16,488,848
$0
$514,784
$383,742
$502,258
$395,096
$2,838,275
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$418,437
$2,299,003
$18,725,067
$0
$405,778
$537,654
$461,830
$425,707
$2,701,299
$364,707
$2,431,314
$19,779,690
$0
$381,326
$501,960
$472,864
$442,725
$2,803,799
City of La Mesa FY 2025 - 2027 Biennial Budget Page 11 of 155 June 10, 2025 City Council Agenda

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Salaries $67,657 $85,843 $72,010 $136,781 $136,781
Fringe Benefits $71,213 $61,738 $78,883 $83,059 $92,066 Personal Expenses $31,389 $38,259 $47,700 $46,700 $47,700 Materials, Supplies, and Services $35,344 $25,920 $35,020 $33,710 $33,980 CITY COUNCIL TOTAL $205,603 $211,759 $233,612 $307,750 $318,027

TRFFC SAFETY ENGINEERING
EXPENSES – – – $3,150 $3,150
Salaries $185,894 $204,884 $319,452 $258,690 $258,690
Fringe Benefits $179,944 $164,293 $232,539 $235,012 $266,125 Personal Expenses $1,457 $1,017 $3,540 $3,887 $3,887
Materials, Supplies, and Services $852,633 $777,357 $928,139 $967,530 $974,180 Equip & Capital Outlay $0 $0 $0 $0 $0
TRFFC SAFETY ENGINEERING TOTAL $1,219,928 $1,147,551 $1,483,670 $1,468,269 $1,506,032

BUILDING MAINTENANCE
EXPENSES – – – $6,000 $6,000
Salaries $293,486 $286,347 $309,287 $304,274 $304,274
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2026 FY2027
CITY COUNCIL TOTAL $205,603 $211,759 $233,612 $307,750 $318,027 CITY ATTORNEY TOTAL $609,313 $463,067 $585,631 $689,780 $717,758 GENERAL GOVERNMENT TOTAL $814,917 $674,826 $819,244 $997,530 $1,035,785 ENGINEERING TOTAL $744,478 $676,226 $779,475 $645,746 $675,863 TRFFC SAFETY ENGINEERING TOTAL $1,219,928 $1,147,551 $1,483,670 $1,468,269 $1,506,032 PW-ADMINISTRATION TOTAL $474,949 $402,597 $531,461 $517,407 $532,690 STREET MAINTENANCE TOTAL $1,769,296 $1,080,009 $2,155,485 $2,827,115 $2,876,584 STREET CLEANING TOTAL $254,411 $231,866 $284,432 $300,066 $310,123 City of La Mesa FY 2025 - 2027 Biennial Budget Page 12 of 155 June 10, 2025 City Council Agenda

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Fringe Benefits $202,743 $179,869 $200,652 $243,458 $271,738 Personal Expenses $5,193 $2,598 $6,980 $9,150 $9,150
Materials, Supplies, and Services $1,096,284 $942,082 $1,037,880 $1,193,490 $1,212,420 Equip & Capital Outlay $3,140 $0 $0 $0 $0
BUILDING MAINTENANCE TOTAL $1,600,846 $1,410,895 $1,554,799 $1,756,372 $1,803,582

TRAFFIC SAFETY OPERATIONS
TOTAL $262,944 $280,540 $486,605 $429,890 $450,349

TREE TRIMMING
EXPENSES – – – $3,450 $3,450
Salaries $95,812 $91,909 $95,707 $168,197 $168,197
Fringe Benefits $77,514 $70,474 $75,326 $132,966 $144,822 Personal Expenses $1,056 $990 $1,590 $3,355 $3,355
Materials, Supplies, and Services $336,380 $313,735 $338,300 $353,530 $363,130 Equip & Capital Outlay $0 $0 $0 $0 $0
TREE TRIMMING TOTAL $510,763 $477,109 $510,923 $661,498 $682,954

STREETSCAPES MAINTENANCE
TOTAL $433,612 $377,443 $692,063 $565,896 $581,509

BRIERCREST PARK MAINT
EXPENSES – – – $1,500 $1,500
Salaries $50,638 $48,875 $54,823 $58,038 $58,038
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

BUILDING MAINTENANCE TOTAL

FLEET MAINTENANCE TOTAL

TRAFFIC SAFETY OPERATIONS
TOTAL

TREE TRIMMING TOTAL

STREETSCAPES MAINTENANCE
TOTAL

PARK MAINTENANCE TOTAL

HARRY GRIFFEN PARK MAINT TOTAL

ACTUALS
FY2024 FY2025
$1,600,846 $1,410,895
$681,333 $628,702
$262,944 $280,540
$510,763 $477,109
$433,612 $377,443
$1,662,884 $1,617,485
$467,891 $477,822
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$1,554,799 $1,756,372 $1,803,582
$875,800 $883,767 $863,749
$486,605 $429,890 $450,349
$510,923 $661,498 $682,954
$692,063 $565,896 $581,509
$2,063,652 $2,281,484 $2,349,617
$560,296 $662,631 $643,439
City of La Mesa FY 2025 - 2027 Biennial Budget Page 13 of 155 June 10, 2025 City Council Agenda

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Fringe Benefits $42,867 $37,971 $44,375 $50,138 $55,847 Personal Expenses $973 $893 $1,570 $1,150 $1,150
Materials, Supplies, and Services $28,387 $29,996 $49,620 $45,000 $45,000 Equip & Capital Outlay $0 $0 $0 $0 $0
BRIERCREST PARK MAINT TOTAL $122,864 $117,735 $150,388 $155,826 $161,535

DOWNTOWN VILLAGE MAINT
TOTAL $124,542 $110,681 $200,695 $192,206 $193,692

FINANCE
EXPENSES $0 $0 $32,100 $46,125 $46,125
Salaries $791,875 $842,806 $967,054 $1,196,100 $926,326 Fringe Benefits $561,814 $497,377 $645,728 $335,277 $381,694 Personal Expenses $8,213 $9,339 $21,760 $14,894 $14,994 Materials, Supplies, and Services $467,168 $477,149 $505,433 $546,270 $447,510 Equip & Capital Outlay $0 $0 $12,750 $15,800 $5,000
FINANCE TOTAL $1,829,071 $1,826,672 $2,184,825 $2,154,466 $1,821,649

EQUIPMENT REPLACEMENT
Equip & Capital Outlay – – $0 $0 $0
EQUIPMENT REPLACEMENT TOTAL – – $0 $0 $0
FINANCE DEPARTMENT TOTAL $1,825,480 $1,813,446 $2,216,557 $2,195,731 $1,863,982 GENERAL FUND TOTAL $61,489,523 $58,867,104 $73,9,468
GENERAL FUND TOTAL $61,489,523 $58,867,104 $73,943,468
Special Revenue Fund $3,240,596 $3,702,704 $5,736,222 $6,146,489 $6,238,428 Enterprise Fund $12,349,351 $9,044,742 $13,514,451 $13,114,619 $13,178,722 Capital Improvement Fund $7,853,889 $10,825,444 $25,934,980 $0 $0 Successor Agency RDA Fund $642,353 $88,800 $729,183 $740,231 $795,657 Debt Service Fund $2,052,082 $1,619,735 $2,068,120 $2,077,400 $2,100,800 Internal Services Fund $10,857,930 $9,917,861 $18,484,176 $20,182,780 $17,701,018 GFA/LTD Account Group $0 $0 – – –
EXPENSES TOTAL $98,485,722 $94,066,389 $140,410,600 $122,745,829 $123,695,503 Revenues
General Fund

GENERAL FUND

REVENUES
COMM DEV CC SERVICE FEE $39,480 $38,763 – $39,500 $39,500 SPECIAL GRANTS $0 $0 – – –
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

BRIERCREST PARK MAINT TOTAL

DOWNTOWN VILLAGE MAINT
TOTAL

WASTEWATER ENGINEERING TOTAL

PUBLIC WORKS TOTAL

FINANCE TOTAL

CITY TREASURER TOTAL

EQUIPMENT REPLACEMENT TOTAL

FINANCE DEPARTMENT TOTAL

GENERAL FUND TOTAL

EXPENSES TOTAL
Revenues

ACTUALS
FY2024 FY2025
$122,864 $117,735 $150,388
$124,542 $110,681 $200,695
$0
$10,330,743 $9,036,661 $12,329,743
$1,829,071 $1,826,672 $2,184,825
-$3,590 -$13,226 $31,731
$0 ______ ,__ ___ _
$1,825,480
$61,489,523
$61,489,523
$98,485,722
$1,813,446
$58,867,104
$58,867,104
$94,066,389
$2,216,557
$73,943,468
$73,943,468
$140,410,600
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$155,826
$192,206
$0
$13,348,173
$2,154,466
$41,265
$0
$2,195,731
$80,484,310
$80,484,310
$122,745,829
$161,535
$193,692
$0
$13,631,718
$1,821,649
$42,333
$0
$1,863,982
$83,680,878
$83,680,878
$123,695,503
$79,680,878
$76,484,310 $79,680,878
$76,484,310
City of La Mesa FY 2025 - 2027 Biennial Budget Page 14 of 155 June 10, 2025 City Council Agenda

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Solar Permits $329 $0 – – –
Const & Demo Recycling – – $0 $0 $0
SUBSCRIPTION FINANCING $0 $0 – – –
SLA REIMBURSEMENT $0 $24,301 – – –
REVENUES TOTAL $39,809 $63,064 $0 $39,500 $39,500
Property Taxes
Property Taxes-Current $10,542,952 $10,845,672 $10,367,797 $12,500,000 $12,500,000 Property Taxes-Delinquent $4,346 $56,913 $35,000 $0 $0
Weed Abatemnt Assessments $0 $0 $0 $0 $0
Property Tax in Lieu VLF $8,382,031 $8,769,491 $8,630,703 $8,900,000 $9,100,000 Property Tax - Tax Incrememt $496,632 $488,721 $300,000 $500,100 $550,000 PROPERTY TAXES TOTAL $19,425,961 $20,160,797 $19,333,500 $21,900,100 $22,150,000 Sales Tax $17,738,096 $14,385,019 $17,212,500 $19,800,000 $20,500,000 Prop L $12,520,971 $10,979,122 $12,656,300 $14,000,000 $14,500,000 Cannabis Excise Tax $2,976,716 $1,910,419 $2,500,000 $2,500,000 $2,900,000 Other Taxes
Property Tax in Lieu Sales Tax $0 $0 $0 $0 $0
Property Transfer Tax $272,228 $275,980 $306,000 $345,000 $350,000 Transient Occupancy Tax $1,001,861 $965,907 $1,122,000 $1,122,000 $1,450,000 Franchise Tax - Refuse $481,785 $323,566 $314,300 $500,000 $500,600 Franchise Tax-Gas & Elect $1,304,151 $1,016,786 $801,300 $1,408,000 $1,408,000 Franchise Tax - Cable TV $739,701 $435,628 $718,600 $742,000 $745,000 Franchise Tax - Bench ADS $7,039 $6,720 $7,680 $7,500 $7,500 OTHER TAXES TOTAL $3,806,766 $3,024,588 $3,269,880 $4,124,500 $4,461,100 Revenue from Other Agency
RPTTF Distribution $0 $0 $176,000 $176,000 $176,000
Motor Vehicle License Fee $74,707 $95,607 $60,000 $1,500,000 $1,500,000 Special Grants $0 $0 $0 $0 $0
H Griffen Park Annual Maint. $396,542 $370,075 $353,300 $400,000 $400,000 Helix High Police Grant $0 $0 $0 $0 $0
Elect Usage-Helix High $0 $0 $0 $0 $0
NTF Reimbursements $75,750 $68,474 $15,000 $52,200 $52,200 Anti-Trafficking Task Force $0 $0 $0 $0 $0
LM/SV School Dist Water Usage $55,729 $61,450 $46,750 $60,070 $63,075 JPA Reimbursement $579,120 $869,583 $400,000 $556,400 $556,400 JPA OT Reimbursements $187,667 $238,817 $300,000 $311,100 $311,100 Misc Rev from Other Agencies $212,138 $624,548 $359,000 $291,300 $291,300

REVENUES TOTAL

PROPERTY TAXES TOTAL

OTHER TAXES TOTAL

REVENUE FROM OTHER AGENCY
TOTAL

ACTUALS
FY2024 FY2025
$39,809 $63,064
$19,425,961 $20, 160, 797
$3,806,766 $3,024,588
$1,581,653 $2,328,554
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$0 $39,500 $39,500
$19,333,500 $21,900,100 $22,150,000
$3,269,880 $4,124,500 $4,461,100
$1,710,050 $3,347,070 $3,350,075
City of La Mesa FY 2025 - 2027 Biennial Budget Page 15 of 155 June 10, 2025 City Council Agenda

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Fire-State mandate inspections $518 $0 $103,000 $18,200 $0 Miscellaneous Permits $6,782 $8,276 $300 $18,300 $18,300 LICENSES AND PERMITS TOTAL $2,128,785 $2,179,983 $1,768,800 $2,448,200 $2,440,300 Fines, Forfeitures, and Penalties
Cannabis Dispensary Settlement $0 $0 $0 $0 $0
Drug Asset Seizures $0 $0 $0 $0 $0
Parking Violations $95,613 $66,956 $56,300 $100,000 $100,000 CVC Fines $172,350 $145,772 $200,000 $150,000 $150,000
SD County Parking Assmt-GF $7,080 $6,452 $10,400 $10,000 $10,000 SD County Court House Const $10,620 $9,678 $12,100 $12,500 $12,500 Emergency Response Rev $0 $0 $0 $0 $0
Police Impound Fees $36,708 $43,230 $85,000 $30,000 $30,000 State Crt House Pkg Surcharge $15,930 $14,517 $17,800 $18,800 $18,800 State Trial Court Funding $10,620 $9,678 $12,400 $12,500 $12,500 Abandon Vehicle Abatement $0 $0 $0 $0 $0
Regional Auto Theft $146,230 $184,145 $50,000 $150,000 $155,000 Misc Fines, Forfeits, Penalty $2,538 $933 $64,000 $28,300 $28,000

USE OF MONEY AND PROPERTY
TOTAL $2,910,229 $1,586,213 $2,159,130 $5,397,200 $5,532,380 Services Charges
Business License Processing $0 $0 $0 $0 $0
State CASP Service Fee $0 $0 $0 $0 $0
Swimming Pool Admissions $61,095 $92,613 $161,600 $135,000 $140,000 Engineering Fees $811,638 $356,298 $661,600 $1,310,000 $1,885,000 Animal Impound/Other Servcs $0 $0 $0 $0 $0
Other Animal Services $0 $0 $0 $0 $0
Planning & Zoning Fees $146,551 $161,463 $160,000 $210,000 $220,000 Sale of Maps & Reports $0 $0 $200 $200 $200
Billings To Other Departments $22,390 $18,782 $36,000 $26,500 $26,500 Recreation Class Fees $610,092 $603,436 $325,000 $610,000 $615,000 Golf Course Green Fees $0 $0 $0 $0 $0
Senior Activity $74,517 $64,677 $50,500 $65,200 $65,200 Sports Activity $69,739 $104,465 $65,000 $71,600 $71,600 Services & Fees - Fire $8,558 $5,721 $0 $4,700 $0
Paramedic Services $407,868 $305,901 $410,000 $412,400 $412,400 Fire RCCP Fees $95,514 $64,587 $94,950 $99,200 $99,200
Photocopy Charges $151 $68 $0 $0 $0
Live Scan Charges-DOJ $24,399 $5,998 $70,000 $35,000 $35,000 Fingerprint Charges $21,709 $9,717 $60,000 $30,000 $30,000 Child Saftety Install Inspec $8 $316 $0 $0 $0
Correctible Cite Signoffs $857 $1,443 $1,500 $1,500 $1,500 Grading Inspection $26,344 $184,468 $145,500 $249,800 $325,800 Public Improvement Inspection $193,647 $141,450 $96,000 $377,300 $377,300 Traffic Impact Review $260 $1,230 $1,000 $1,000 $1,000
Contract Grading Inspection $0 $0 $0 $175,000 $175,000
Contract PW Project Insp $1,056 $0 $0 $500 $500
Contract Inspection Management $14,343 $61,734 $5,100 $31,100 $31,000 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

LICENSES AND PERMITS TOTAL

FINES, FORFEITURES, AND PENALTIES
TOTAL

USE OF MONEY AND PROPERTY
TOTAL

ACTUALS
FY2024 FY2025
$2,128,785 $2,179,983
$497,689 $481,361
$2,910,229 $1,586,213
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$1,768,800 $2,448,200 $2,440,300
$508,000 $512,100 $516,800
$2,159,130 $5,397,200 $5,532,380
City of La Mesa FY 2025 - 2027 Biennial Budget Page 16 of 155 June 10, 2025 City Council Agenda

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Miscellaneous fees $2,267 $1,470 $2,000 $3,600 $3,600
Misc Charges for Services $51,196 $48,030 $281,600 $127,600 $127,600 SERVICES CHARGES TOTAL $2,644,200 $2,233,867 $2,627,550 $3,977,200 $4,643,400 Other Revenue
Citywide Training Reimburse $3,000 $0 $0 $0 $0
Sale of Real Property $0 $0 $0 $50,000 $50,000
Sale of Personal Property $55,791 $85,570 $30,000 $50,000 $50,000 Damage Recoveries $24,811 $0 $15,000 $25,000 $25,000
Refunds $0 $0 $0 $0 $0
POST Reimbursements $33,427 $18,071 $15,000 $30,700 $30,700 State Mandated Costs $57,202 $80,504 $56,000 $75,000 $75,000 Donations $921 $0 $11,000 $4,000 $4,000
Senior Partners Donations – – $0 $0 $0
Transit Donations $0 $0 $0 $0 $0
Misc Other Revenue $2,528,189 $671,359 $5,376,463 -$1,486,688 -$986,688 OTHER REVENUE TOTAL $2,703,342 $855,504 $5,503,463 -$1,251,988 -$751,988 Other Financing Sources $0 $0 – – –
Interfund Transfers
Interfund Transfers In $2,639,823 $966,657 $3,090,200 $2,100,000 $2,100,000 Interfund Transfers Out – – -$2,448,450 -$2,448,450 -$2,448,450 INTERFUND TRANSFERS TOTAL $2,639,823 $966,657 $641,750 -$348,450 -$348,450 GENERAL FUND TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 GENERAL FUND TOTAL $71,614,039 $61,155,148 $69,890,923 $76,445,432 $79,933,117 Special Revenue Fund $7,468,226 $13,453,612 $4,871,908 $4,601,502 $4,487,910 Enterprise Fund $14,226,954 $14,446,120 $10,934,690 $13,708,400 $14,691,400 Capital Improvement Fund $3,336,112 $8,515,142 $20,110,780 $8,087,100 $8,090,480 Successor Agency RDA Fund $625,770 $0 $1,174,950 $1,220,000 $1,220,000 Debt Service Fund $2,429,161 $1,988,005 $2,181,540 $3,548,500 $3,548,500 Internal Services Fund $13,633,729 $8,200,244 $9,985,730 $18,244,450 $18,251,550 REVENUES TOTAL $113,333,990 $107,758,271 $119,150,521 $125,855,384 $130,222,957 TOTAL REVENUES AND EXPENSES: GENERAL FUND BY

DEPARTMENT
Expenses
General Fund

GENERAL FUND
Administrative Services
NON DEPARTMENTAL $0 -$93,427 $0 $0 $0
COMMUNICATIONS MANAGER $0 $9,491 $18,080 $20,200 $20,200

CITY MANAGER
EXPENSES – – – $8,925 $8,925
Salaries $799,984 $803,608 $941,300 $968,511 $968,511
Fringe Benefits $428,885 $382,686 $492,310 $566,054 $640,076 Personal Expenses $20,930 $15,004 $28,610 $23,002 $23,102 Materials, Supplies, and Services $146,382 $98,703 $292,540 $262,515 $232,975 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

ACTUALS
FY2024 FY2025
SERVICES CHARGES TOTAL $2,644,200 $2,233,867
OTHER REVENUE TOTAL $2,703,342 $855,504
INTERFUND TRANSFERS TOTAL $2,639,823 $966,657
GENERAL FUND TOTAL $71,614,039 $61,155,148
GENERAL FUND TOTAL $71,614,039 $61,155,148
REVENUES TOTAL $113,333,990 $107,758,271

ACTUALS
FY2024 FY2025
Expenses
$438,500 $565,499
$2,627,550
$5,503,463
$641,750
$69,890,923
$69,890,923
$119,150,521
-
-
$758,740
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$3,977,200 $4,643,400
-$1,251,988 -$751,988
-$348,450 -$348,450
$76,445,432 $79,933,117
----------1
$76,445,432 $79,933,117
$125,855,384 $130,222,957
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$656,666 $866,869
City of La Mesa FY 2025 - 2027 Biennial Budget Page 17 of 155 June 10, 2025 City Council Agenda

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Equip & Capital Outlay $0 $72,340 $0 $0 $0
CITY MANAGER TOTAL $1,396,181 $1,372,341 $1,754,759 $1,829,007 $1,873,589

INFORMATION TECHNOLOGY
TOTAL $1,166,454 $1,142,491 $1,553,014 $1,798,413 $1,745,034

NON-DEPARTMENTAL
Description Pending – – $0 $0 $0
EXPENSES $0 $0 $423,000 $423,000 $423,000
Salaries $194,235 $301,684 $300,000 $200,000 $200,000
Fringe Benefits $171,350 $73,585 $183,940 $215,000 $221,000 Personal Expenses $511,898 $606,387 $1,104,317 $1,095,050 $1,145,800 Materials, Supplies, and Services $755,734 $687,334 $959,514 $558,500 $664,660 Other Financing Sources $0 $0 $0 $0 $0
Equip & Capital Outlay $0 $0 $0 $0 $0
NON-DEPARTMENTAL TOTAL $1,633,217 $1,668,990 $2,970,771 $2,491,550 $2,654,460 WORKERS COMPENSATION $0 $0 $0 $0 $0
LIABILITY RISK FINANCING – – $0 $0 $0
POLICE-DOWNTOWN PARKING – – $0 $0 $0
NON DEPARTMENTAL – – $0 $0 $0
ADMINISTRATIVE SERVICES TOTAL $5,125,869 $5,276,550 $8,050,027 $7,693,678 $8,220,333 Community Development
LAND DEVELOPMENT $0 $0 – $423,154 $432,978

COMMUNITY DEVELOPMENT
Description Pending $0 $0 – – –
EXPENSES – – $0 $0 $0
Materials, Supplies, and Services $0 $0 – – –
COMMUNITY DEVELOPMENT TOTAL $0 $0 $0 $0 $0

BUILDING
EXPENSES $0 $0 $50,000 $58,175 $58,175
Salaries $368,847 $406,896 $717,450 $507,086 $507,086
Fringe Benefits $317,916 $292,190 $471,389 $402,941 $460,424 Personal Expenses $3,246 $3,021 $9,195 $6,500 $6,500
Materials, Supplies, and Services $734,853 $452,963 $979,060 $853,030 $800,520 Equip & Capital Outlay $0 $0 $1,050 $1,100 $1,100
BUILDING TOTAL $1,424,863 $1,155,071 $2,228,144 $1,828,832 $1,833,805 LM SUCCESSOR AGENCY – – $0 $0 $0
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

CITY MANAGER TOTAL

INFORMATION TECHNOLOGY
TOTAL

HUMAN RESOURCES TOTAL

NON-DEPARTMENTAL TOTAL

ADMINISTRATIVE SERVICES TOTAL

COMMUNITY DEVELOPMENT TOTAL

PLANNING TOTAL

BUILDING TOTAL

ACTUALS
FY2024 FY2025
$1,396,181 $1,372,341
$1,166,454 $1,142,491
$491,518 $611,166
$1,633,217 $1,668,990
$5,125,869 $5,276,550
$0 $0
$835,219 $1,071,245
$1,424,863 $1,155,071
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$1,754,759 $1,829,007 $1,873,589
$1,553,014 $1,798,413 $1,745,034
$994,663 $897,842 $1,060,181
$2,970,771 $2,491,550 $2,654,460
$8,050,027 $7,693,678 $8,220,333
$0 $0 $0
$2,572,864 $2,090,983 $1,755,601
$2,228,144 $1,828,832 $1,833,805
City of La Mesa FY 2025 - 2027 Biennial Budget Page 18 of 155 June 10, 2025 City Council Agenda

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LM HSNG SUCCESSOR AGENCY – – $0 $0 $0
COMMUNITY DEVELOPMENT TOTAL $2,260,081 $2,226,316 $4,801,008 $4,342,969 $4,022,384 Police Department
POLICE $0 $0 – – –

POLICE-TRAFFIC
EXPENSES – – – $13,125 $13,125
Salaries $934,635 $1,036,612 $1,210,966 $1,108,676 $1,143,623 Fringe Benefits $734,662 $678,712 $847,855 $1,002,126 $1,140,596 Personal Expenses $25,356 $28,919 $31,430 $31,300 $33,800 Materials, Supplies, and Services $94,300 $74,849 $112,170 $95,290 $80,880 POLICE-TRAFFIC TOTAL $1,788,952 $1,819,092 $2,202,420 $2,250,517 $2,412,024

POLICE-COMMUNITY RESRCES
TOTAL $593,080 $602,883 $956,668 $1,038,007 $1,143,523
SUPP LAW ENFRCMNT - COPS – – $0 $0 $0
DOWNTOWN PARKING – – $0 $0 $0
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
ACTUALS FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2026 FY2027
COMMUNITY DEVELOPMENT TOTAL $2,260,081 $2,226,316 $4,801,008 $4,342,969 $4,022,384 POLICE-SERVICES TOTAL $4,327,648 $4,210,626 $4,663,012 $6,834,930 $6,838,681 POLICE PATROL TOTAL $11,655,541 $10,960,096 $11,942,016 $13,961,187 $15,231,365 POLICE-INVESTIGATIONS TOTAL $4,553,808 $4,899,445 $5,714,496 $5,452,847 $5,758,719 $1,788,952 $1,819,092 $2,202,420 $2,250,517 $2,412,024
$14,002 $20,365 $524,065 $535,676 $532,176
$367,254 $353,208 $397,089 $406,699 $406,699
$593,080 $602,883 $956,668 $1,038,007 $1,143,523
City of La Mesa FY 2025 - 2027 Biennial Budget Page 19 of 155 June 10, 2025 City Council Agenda

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POLICE DEPARTMENT TOTAL $23,300,285 $22,865,714 $26,399,766 $30,479,863 $32,323,187 Fire Department

COMMUNITY SERVICES
Materials, Supplies, and Services $1,357 $0 $0 $0 $0
COMMUNITY SERVICES TOTAL $1,357 $0 $0 $0 $0

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Equip & Capital Outlay $71 $4,240 $10,000 $18,000 $1,000 AQUATICS TOTAL $448,889 $451,033 $514,784 $405,778 $381,326

TRFFC SAFETY ENGINEERING
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

AQUATICS TOTAL

FACILITIES TOTAL

CLASSES/SPORTS TOTAL

ADULT ENRICHMENT CENTER
TOTAL

COMMUNITY SERVICES TOTAL

CITY COUNCIL TOTAL

CITY ATTORNEY TOTAL

GENERAL GOVERNMENT TOTAL

ENGINEERING TOTAL

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TRAFFIC SAFETY OPERATIONS
TOTAL $262,944 $280,540 $486,605 $429,890 $450,349

TREE TRIMMING
EXPENSES – – – $3,450 $3,450
Salaries $95,812 $91,909 $95,707 $168,197 $168,197
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

TRFFC SAFETY ENGINEERING TOTAL

PW-ADMINISTRATION TOTAL

STREET MAINTENANCE TOTAL

STREET CLEANING TOTAL

BUILDING MAINTENANCE TOTAL

FLEET MAINTENANCE TOTAL

TRAFFIC SAFETY OPERATIONS
TOTAL

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STREETSCAPES MAINTENANCE
TOTAL $433,612 $377,443 $692,063 $565,896 $581,509

DOWNTOWN VILLAGE MAINT
TOTAL $124,542 $110,681 $200,695 $192,206 $193,692

FINANCE
EXPENSES $0 $0 $32,100 $46,125 $46,125
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

TREE TRIMMING TOTAL
STREffiCAPES MAINTENANCE
TOTAL

PARK MAINTENANCE TOTAL

HARRY GRIFFEN PARK MAINT TOTAL

BRIERCREST PARK MAINT TOTAL

DOWNTOWN VILLAGE MAINT
TOTAL

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GENERAL FUND

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REVENUE FROM OTHER AGENCY
TOTAL

LICENSES AND PERMITS TOTAL

FINES, FORFEITURES, AND PENALTIES
TOTAL

USE OF MONEY AND PROPERTY
TOTAL

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MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

EQUIP & CAPITAL OUTLAY TOTAL
I I •

EXPENSES TOTAL
----------
Expenses

ACTUALS
FY2024 FY2025
$14,891,303
$204,997
$61,489,523
$61,489,523

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PERSONAL EXPENSES TOTAL

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

EQUIP & CAPITAL OUTLAY TOTAL

GENERAL FUND TOTAL

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FRINGE BENEFITS TOTAL

PERSONAL EXPENSES TOTAL

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

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EQUIP & CAPITAL OUTLAY TOTAL

SPECIAL REVENUE FUND TOTAL

SALARIES TOTAL

FRINGE BENEFITS TOTAL

PERSONAL EXPENSES TOTAL

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MATERIALS, SUPPLIES, AND SERVICES
TOTAL

DEPRECIATION TOTAL

OTHER FINANCING SOURCES TOTAL

EQUIP & CAPITAL OUTLAY TOTAL

ENTERPRISE FUND TOTAL

DEPRECIATION TOTAL

OTHER FINANCING SOURCES TOTAL

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PERSONAL EXPENSES TOTAL

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

SUCCESSOR AGENCY RDA FUND TOTAL

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

DEBT SERVICE FUND TOTAL

SALARIES TOTAL

FRINGE BENEFITS TOTAL

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GENERAL FUND

MATERIALS, SUPPLIES, AND SERVICES
TOTAL

OTHER FINANCING SOURCES TOTAL

EQUIP & CAPITAL OUTLAY TOTAL

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REVENUE FROM OTHER AGENCY
TOTAL $1,581,653 $2,328,554 $1,710,050 $3,347,070 $3,350,075 Licenses and Permits
Business Licenses $480,308 $370,369 $337,000 $480,000 $420,000 Tobacco License $21,000 $9,000 $30,000 $30,000 $30,000
Building Permits $554,831 $692,133 $350,000 $600,200 $600,500 Electrical Permits $90,980 $105,036 $100,000 $104,000 $105,000 Plumbing Permits $64,411 $92,765 $40,000 $75,000 $80,000 House Moving Permits – – $0 $0 $0
Grading Permits $2,258 $290 $2,500 $6,200 $6,200
Mobile Home Permits $7,686 – $0 $8,500 $8,500
Plan Check Fees $404,882 $336,895 $350,000 $494,700 $494,700 Mechanical Permit Fees $94,007 $121,389 $60,000 $107,000 $120,000 Energy Cons Check Fees $56,770 $60,144 $45,000 $65,000 $115,000 Microfilming Fees $43 – $0 $10,900 $10,900
Strong Motion Instrumn $1,619 $8,885 $4,000 $6,200 $6,700 Planning-Plan Check/Inspection $118,913 $102,524 $120,000 $137,000 $137,000 Fire-Plan Check and Inspection $76,134 $106,756 $90,000 $95,000 $90,000 State Handicap Inspection $58,404 $127,725 $60,000 $110,000 $115,000 State Bldg Standards Admin Fee $419 $2,384 $2,000 $2,000 $2,500 Fire-Annual Inspection/Permit $88,822 $35,413 $75,000 $80,000 $80,000 Fire-State mandate inspections $518 – $103,000 $18,200 $0 Miscellaneous Permits $6,782 $8,276 $300 $18,300 $18,300 LICENSES AND PERMITS TOTAL $2,128,785 $2,179,983 $1,768,800 $2,448,200 $2,440,300 Fines, Forfeitures, and Penalties
Cannabis Dispensary Settlement – – $0 $0 $0
Drug Asset Seizures – – $0 $0 $0
Parking Violations $95,613 $66,956 $56,300 $100,000 $100,000 CVC Fines $172,350 $145,772 $200,000 $150,000 $150,000
SD County Parking Assmt-GF $7,080 $6,452 $10,400 $10,000 $10,000 SD County Court House Const $10,620 $9,678 $12,100 $12,500 $12,500 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027

PROPERTY TAXES TOTAL

OTHER TAXES TOTAL

REVENUE FROM OTHERAGENCY
TOTAL

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FINES, FORFEITURES, AND PENALTIES
TOTAL

USE OF MONEY AND PROPERTY TOTAL

SERVICES CHARGES TOTAL

ACTUALS
FY2024 FY2025
$497,689 $481,361
$2,910,229 $1,586,213
$2,644,200 $2,233,867
FY 2026-2027 BUDGET SUMMARY
FY2026 FY2027
$508,000 $512,100 $516,800
$2,159,130 $5,397,200 $5,532,380
$2,627,550 $3,9n,200 $4,643,400
City of La Mesa FY 2025 - 2027 Biennial Budget Page 36 of 155 June 10, 2025 City Council Agenda

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COMMUNITY DEVLPMNT BLOCK GRANT
Revenue from Other Agency $0 $90,449 $86,000 $97,900 $97,900 Interfund Transfers – – $0 $0 $0

COMMUNITY DEVLPMNT BLOCK GRANT
TOTAL $0 $90,449 $86,000 $97,900 $97,900

GENERAL FUND TOTAL

HOUSING REHABILITATION TOTAL

COMMUNITY DEVLPMNT BLOCK GRANT
TOTAL

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COMMUNITY SERVICE IMPROVEMENTS
Other Revenue $8,462 $8,711 $9,700 $13,200 $13,200
Interfund Transfers – – $0 $0 $0

SUPPLEMENTAL LAW ENFRCMNT/COPS
TOTAL $191,729 $194,663 $720 $129,300 $129,300

CASP CERT AND TRAINING FUND
Services Charges $22,140 $13,201 $17,500 $31,700 $31,700 CASP CERT AND TRAINING FUND TOTAL $22,140 $13,201 $17,500 $31,700 $31,700

DOWNTOWN PARKING TOTAL

ENVIRONMENTAL SERVICES TOTAL

COMMUNITY SERVICE IMPROVEMENTS
TOTAL
PUBLIC SAFETY AUG-PROP 172 TOTAL

SUPPLEMENTAL LAW ENFRCMNT/COPS
TOTAL

COMMUNITY SERVICES GRANTS TOTAL

PUBLIC SAFETY GRANTS TOTAL

CAPITAL PROJECTS GRANTS TOTAL

MISCELLANEOUS GRANTS TOTAL

CASP CERT AND TRAINING FUND TOTAL

ROAD MAINT AND REHAB (RMRA) TOTAL

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PEG FUNDS
REVENUES – – – $40,200 $40,200
Other Taxes $147,939 $58,149 $170,000 $170,000 $170,000 Interfund Transfers – – $0 $0 $0
PEG FUNDS TOTAL $147,939 $58,149 $170,000 $210,200 $210,200

LM HOUSING SUCCESSOR AGENCY
TOTAL $31,855 $112,893 $2,137,400 $1,850,000 $1,850,000

PEG FUNDS TOTAL

DRUG ASSET SEIZURE TOTAL

LM HOUSING SUCCESSOR AGENCY
TOTAL

WASTEWATER TOTAL

TRANSIT ADMINISTRATION TOTAL

WASTEWATER PROJECTS TOTAL

TRANSPORTATION CIP FUND TOTAL

STORM DRAINS FUND TOTAL

PUBLIC BUILDINGS FUND TOTAL

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CAPITAL ASSET MANAGEMENT PLAN
Interfund Transfers $56,775 $64,065 $62,500 $99,900 $99,900

PARKS & RECREATION FUND TOTAL

CAPITAL ASSET MANAGEMENT PLAN
TOTAL

LA MESA SUCCESSOR AGENCY TOTAL
2016 G.O. BOND REFUNDING TOTAL
2006 COPS DEBT SERVICE TOTAL

EMPLOYEE BENEFIT FUND TOTAL

WORKERS COMPENSATION FUND TOTAL

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EQUIPMENT REPLACEMENT FUND
TOTAL
LIAB. RISK FINANCING FUND TOTAL

SUSPENSE ACCOUNT TOTAL

REVENUES TOTAL

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MISSION STATEMENT

CITY ATTORNEY
The City Attorney provides legal advice and support to the City Council, City Commissions, Boards and Committees, City Manager and City departments; represents the City in litigation; and drafts ordinances, resolutions, contracts and agreements for consideration by the City Council.

CITY COUNCIL
The City Council is the legislative body that represents and responds to the general public, resolves public policy issues, establishes City Financial and service priorities, and handles intergovernmental relations.

PROGRAM DESCRIPTION

CITY ATTORNEY
• General Municipal Law Services – provide legal advice to City Council and departments and appear at City Council and Board meetings
• Litigation – provide legal advice to City Council and departments and appear at City Council and Board meetings
• Outside Legal Representation – payment for outside counsel for Personnel Appeals Board and Labor Relations Services

CITY COUNCIL
Enact laws, decide land use issues and establish City Policy. Also, serve as the City of La Mesa Successor Agency and the Building Code Board of Appeals.

GOALS AND OBJECTIVES

CITY ATTORNEY
• Respond in a timely manner to all requests for legal advice from the City Council and staff • Provide legal advice and assistance to the City’s Code Enforcement Officer in handling code violations
• Amend all City Codes and Ordinances to reflect changes in applicable State Law • Minimize or prevent litigation wherever possible

GENERAL GOVERNMENT
2025-2027 Biennial Budget
City of La Mesa FY 2025 - 2027 Biennial Budget Page 43 of 155 June 10, 2025 City Council Agenda

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CITY COUNCIL
• Maintain an open and accessible government
• Develop budget policies that consider the long-range goals and financial condition of the City to provide a sound financial basis for the City to deliver services to the community
• Provide follow-up and oversight of the goals established as a result of strategic planning and community and staff input

EXPENDITURE SUMMARY
General Government
Total Expenses

CITY COUNCIL
EXPENSES – – – $7,500 $7,500
Salaries $67,657 $96,365 $72,010 $136,781 $136,781
Fringe Benefits $71,213 $64,374 $78,883 $83,059 $92,066 Personal Expenses $31,389 $38,443 $47,700 $46,700 $47,700 Materials, Supplies, and Services $35,344 $27,581 $35,020 $33,710 $33,980 CITY COUNCIL TOTAL $205,603 $226,763 $233,612 $307,750 $318,027

CITY ATTORNEY
EXPENSES – – – $1,500 $1,500
Salaries $311,808 $249,306 $269,961 $329,494 $329,494
Fringe Benefits $148,535 $127,283 $152,470 $184,686 $212,664 Personal Expenses $6,336 $3,140 $7,100 $8,000 $8,000
Materials, Supplies, and Services $142,634 $114,921 $156,100 $166,100 $166,100 CITY ATTORNEY TOTAL $609,313 $494,650 $585,631 $689,780 $717,758 TOTAL EXPENSES TOTAL $814,917 $721,412 $819,244 $997,530 $1,035,785 Total Revenues

CITY ATTORNEY
Fines, Forfeitures, and Penalties – – $0 $0 $0
CITY ATTORNEY TOTAL – – $0 $0 $0
TOTAL REVENUES TOTAL – – $0 $0 $0

STAFFING SUMMARY
ACTUALS BUDGET FY2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
City of La Mesa FY 2025 - 2027 Biennial Budget Page 44 of 155 June 10, 2025 City Council Agenda

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ORGANIZATIONAL CHARTS
FY 2025-2027 Biennial Budget
City of La Mesa FY 2025 - 2027 Biennial Budget Page 45 of 155 June 10, 2025 City Council Agenda

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City Manager's Office
City Manager
Assistant City •fonager
Com munication.s i\fgr. A��t. to the City :Manager I.T. Manager J.T. Sprcialist I I.T. SIJ('ch1list II
Exec. Asst. to the City 1gr.

Environmental Mgr.
(strnrcd w/Public Works)
I.T. Specialist TI
City of La Mesa FY 2025 - 2027 Biennial Budget Page 46 of 155 June 10, 2025 City Council Agenda

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CITY MANAGER'S OFFICE
The City Manager's Office carries out the
direction of the City Council, provides overall
management for the City, and coordinates
organizational development.

A key area of focus for the Manager’s Office is
the continued monitoring of federal, state,
regional and local actions that affect La
Mesa’s resources and ability to maintain vital
City services. Participation in regional
governance will remain important to ensure
La Mesa’s interests are adequately
represented, including decisions regarding
housing and land use. The City will continue
to focus on proactive community
engagement, which includes a bi-weekly City
Manager e-newsletter, social media
messaging, and press releases. Addressing
homelessness is a high priority. The Homeless
Outreach and Mobile Engagement (HOME)
Program was expanded in 2025 from two
employees to four to ensure La Mesa’s
unsheltered population is reached and
connected to services. Through City Council
direction, the City has utilized American
Rescue Plan Act (ARPA) funding to assist
business with the La Mesa Entrepreneurship
Accelerator Program (LEAP) and Façade and
Property Improvement Grant Program. ARPA
funding is also being used for stormwater
infrastructure improvements in west La Mesa,
rental assistance for La Mesa’s older adult
population, and an Artists to Work Public Art
Program. Citywide cleanup and beautification
will be an area of emphasis moving forward,
with the City Council approving a new
Community Cleanup Coordinator position
that focuses on trash and debris removal
throughout the City. Economic development
and collaboration with regional partners have
been a larger focus in recent years, as the
City will continue to work with the La Mesa
Chamber of Commerce, East County Chamber
of Commerce, La Mesa Village Association,
East County Economic Development Council,
and others to improve the business climate
and highlight La Mesa as a great place to live
and work.

Ensuring the City is meeting the needs of the community is a high priority during this budget cycle and beyond. The City has updated its Strategic Plan to identify goals and strategies that align with the City’s core values, vision, and mission. The Strategic Plan is aided by an Implementation Action Plan to provide a framework to assure goals and strategies are City of La Mesa FY 2025 - 2027 Biennial Budget Page 47 of 155 June 10, 2025 City Council Agenda

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achieved. The completion of the 2025 Community Opinion Survey will also inform the Strategic Plan by identifying community priorities and concerns.

The City Manager’s Office, in collaboration with the Community Development Department, Engineering Division and Fire Prevention Division, will continue to facilitate the implementation of development review and permitting process improvement recommendations identified through a consultant-facilitated process. The City Manager’s Office will continue to participate in ongoing Process Improvement Team (PIT) meetings to improve interdepartmental communication, problem solve permitting and development review issues and improve customer service.

In 2024, La Mesa voters passed a measure extending Proposition L, a ¾ cent local sales tax essential to maintain vital City services, including public safety, street maintenance and parks and recreation. The City Manager’s Office and Finance Department will oversee implementation of the Proposition L extension.

Moving forward, the City Manager’s Office will serve in the lead role planning for the construction of the next phase of Civic Center improvements to include a new City Hall building with room for a United States Post Office. The new building will allow the Post Office to relocate to facilitate the expansion of the library into the space vacated by the Post Office.

Once the size of the new building is determined the balance of the Civic Center property could then be developed with additional uses such as parking, commercial or residential. The new City Hall building and Civic Center will be designed to maximize the City’s delivery of services and be a source of civic pride for La Mesans for years to come.

INFORMATION TECHNOLOGY
The Information Technology Division provides help desk technical and troubleshooting support for City employees and installs, administers, and maintains the City’s computer network, desktop computers and software. The division also provides support for the City’s telephone system, coordinates technology training and assists departments with technology purchases and implementation of technology projects.

The Information Technology Division during this budget biennium will implement a number of technology upgrades and replacements in addition to providing ongoing support for the City’s systems. The division will focus on network cyber security upgrades and the implementation of cloud-based productivity and capacity. Information Technology Staff will also work to implement a Universal Communications as a Service (UCAAS) phone system and continue to support recently implemented teleconferencing hardware in City facilities and meeting rooms.

MISSION STATEMENT

CITY MANAGER
City of La Mesa FY 2025 - 2027 Biennial Budget Page 48 of 155 June 10, 2025 City Council Agenda

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The City Manager’s Office shall ensure the effective administration of City programs and the best possible delivery of services in accordance with City Council policies.

NON-DEPARTMENTAL
To consolidate expenditures for activities that are citywide costs.

PEG
To provide reliable and effective Public, Educational and Governmental (PEG) access to the community and allow citizens to benefit from content shared through television by other members of the public, educational organizations, and both the City of La Mesa and County of San Diego.

INFORMATION TECHNOLOGY
The Information Technology Division is committed to providing the tools and resources our staff needs to serve the citizens of La Mesa as effectively and efficiently as possible.

PROGRAM DESCRIPTION

CITY MANAGER'S OFFICE
The City Manager is the Chief Executive and Administrative Officer of the City. In accordance with the policy direction of the City Council, the City Manager is responsible for the day-to-day operations of city government services. The City Manager administers the functions of City departments through direction and coordination of the City's senior management team.

Functions include:

Administration – Supervise and coordinate the activities of the City Manager’s Office; provide support services for the City Council and City Attorney; provide direction to all other City departments; provide liaison to a variety of community and intergovernmental groups.

Community Information – Speak to and prepare information for citizens and respond to citizens’ questions and concerns; facilitate the use of social media, press releases, the City website, and other communication tools to proactively disseminate information to the public.

Special Projects – Conduct special studies; provide assistance to departments on special projects as needed.

The Non-Departmental budget provides funding for employee recognition programs and training, labor negotiation costs, auditing and actuarial services, City memberships, contributions to other agencies, property improvement micro-grant programs, the Community Survey, the User Fee Study, a Downtown Village Specific Plan update, and other citywide activities.

Public, Educational and Governmental (PEG) access funds are required to be paid to the City by all franchised cable television providers within the City and represent one percent of their gross revenues. Funds are used to support PEG channel facilities and to provide these access services to the community. PEG funds also support the live streaming of City Council meetings on the City’s website and on Facebook Live to provide access to city government to residents without cable programming services.

The City of La Mesa provides government access programming on Cox Cable channel 24 (within city limits) and AT&T U-verse channel 99 (San Diego Region). Programming includes live coverage of regular City Council Meetings, a regularly updated community bulletin board, and City of La Mesa FY 2025 - 2027 Biennial Budget Page 49 of 155 June 10, 2025 City Council Agenda

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occasional informational videos. The community bulletin board is a project initiated by the La Mesa City Council to improve the flow of information between the City and its residents. It offers information about the City's departments, activities, programs and events and encourages public involvement in city decision making.

INFORMATION TECHNOLOGY
Administration – Supervise and coordinate division personnel and activities; develop and administer divisional budget, policies, and procedures; perform general administrative duties.

Support Service – Provide technical and help desk support to City computer users; install, administer, maintain and troubleshoot City’s computer network, desktop computers and software; provide technical support for the City’s telephone system; interface with technology vendors; coordinate and provide technology training to users; assist departments with technology purchases and implementation of technology projects; and maintain City’s computer inventory, software licensing and registrations.

Technology Planning – Update, maintain and implement the City’s technology through work with the Executive Management Team; work with departments in planning for the City’s future technology requirements; and research and analyze software and hardware solutions for the City.

EXPENDITURE SUMMARY
Total Expenses

CITY MANAGER
EXPENSES – – – $8,925 $8,925
Salaries $799,984 $879,145 $941,300 $968,511 $968,511
Fringe Benefits $428,885 $399,938 $492,310 $566,054 $640,076 Personal Expenses $20,930 $15,249 $28,610 $23,002 $23,102 Materials, Supplies, and Services $146,382 $99,897 $292,540 $262,515 $232,975 Equip & Capital Outlay $0 $72,340 $0 $0 $0
CITY MANAGER TOTAL $1,396,181 $1,466,570 $1,754,759 $1,829,007 $1,873,589

INFORMATION TECHNOLOGY
EXPENSES – – – $9,000 $9,000
Salaries $456,497 $488,716 $403,473 $627,042 $627,042
Fringe Benefits $288,308 $270,097 $278,896 $385,082 $434,463 Personal Expenses $7,409 $6,646 $13,520 $17,839 $17,839 Materials, Supplies, and Services $414,240 $429,486 $857,125 $759,450 $656,690 Equip & Capital Outlay $0 $0 $0 $0 $0
INFORMATION TECHNOLOGY TOTAL $1,166,454 $1,194,944 $1,553,014 $1,798,413 $1,745,034 TOTAL EXPENSES TOTAL $2,562,634 $2,661,514 $3,307,773 $3,627,420 $3,618,623 Total Revenues
– – – – – –
TOTAL REVENUES TOTAL – – – – –

GOALS AND OBJECTIVES

CITY MANAGER
Oversee strategic planning efforts throughout the entire organization Facilitate economic development activities and public education of City initiatives including marketing and promotion of the City
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
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Oversee community outreach objectives and monitoring of community input Oversee citywide communications efforts, including a primary responsibility for monitoring and maintenance of the City’s website, proactive engagement, social media, community bulletin board and Council meeting livestream and broadcasts Facilitate and oversee all Climate Action Plan implementation with City departments, the Environmental Sustainability Commission, Community Police Oversight Board, Parking Commission and operations, local and regional stakeholders, and the general public Monitor and report to community on Proposition L funds collected and expended separately from all other sales tax collections

NON-DEPARTMENTAL
Provide funding for expenditures that are citywide costs Complete a User Fee Study in FY2023-2024
Complete a Citizen Survey in 2024-2025
Complete an update to the Downtown Village Specific Plan PEG
Oversee City Council meeting broadcasts
Develop and maintain community bulletin board
Manage contracts for video production, technical services, equipment maintenance, and consulting services
Provide funding for the live streaming of City Council meeting

INFORMATION TECHNOLOGY
Ensure that the City’s computer network and telephone system are up-to-date and secure Plan for and implement network infrastructure and system upgrades and improvements Work with departments to identify their technology needs Provide effective technical support to users throughout the City

STAFFING SUMMARY
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ORGANIZATIONAL CHART
FY 2025-2027 Biennial Budget
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CITY CLERK
The City Clerk Department is focused on
providing access to information about public
business and administering the City’s
legislative and election processes in
accordance with statutory requirements. The
City Clerk Department will continue to focus
on providing access to public records through
the use of current technology. City Council
agendas, as well as Boards and Commissions
agendas, staff reports and meeting minutes
are now easily accessible through the City’s
website. Residents and the public at large are
also able to view archived City Council
meetings by visiting the City website. The City
Clerk Department will continue to make the
City Council video and approved City Council
minutes available online in a timely manner.

The City Clerk Department administers the
records management program and imaging
the City’s permanent, vital and historic
records. The Clerk will continue assisting the
other departments with the implementation
of their records retention schedules; expand
the utilization of the City’s imaging program;
administer and train staff on the City’s
imaging program; and monitor the filing of
Statements of Economic Interest and
campaign disclosure statements of
candidates and elected officials.

The City Clerk Department will continue its
coordination of ethics training for elected
officials, designated City staff and Board,
Commission and Committee members. In
November 2026, the City Clerk Department
will conduct a general municipal election to
elect a Mayor, two Councilmembers, and City
Treasurer.

PROGRAM DESCRIPTION

CITY CLERK
It is the responsibility of the City Clerk Department to maintain and protect all vital, permanent and historic records of the City; provide access to those records for research purposes; and administer the records management and document imaging programs. The City Clerk Department prepares agendas and support material in an electronic format for City Council, Successor Agency and La Mesa Public Financing Authority meetings; records and preserves the actions of the City Council, Successor Agency and La Mesa Public Financing Authority; issues resolutions, and prepares ordinances for publication and codification; updates and maintains the Municipal Code; administers oaths of office; prepares, publishes, posts and mails all public notices; and receives appeals and subpoenas. The City Clerk Department also coordinates the City of La Mesa FY 2025 - 2027 Biennial Budget Page 53 of 155 June 10, 2025 City Council Agenda

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recruitments for board, commission and committee appointments; maintains and posts the appointive list for board, commission and committee members and other administrative duties as required by the Maddy Act. The City Clerk administers all municipal elections; and serves as the filing officer for all campaign and conflict of interest disclosure statements as required by the Political Reform Act, and coordinates ethics training as required by the California Government Code. In addition, this Department processes and issues special event permits; proclamations and commendations as requested; and performs routine administrative duties and other assignments as required.

GOALS AND OBJECTIVES

CITY CLERK
Continue the imaging program of the City’s permanent, vital, and historic records Administer the Citywide Records Management Program
Expand the utilization of the City’s electronic records repository Administer elections when required
Monitor the filing of Statements of Economic Interest and Campaign Disclosure Statements of candidates and elected officials, as required by state law Coordinate ethics training for elected officials, designated City staff and board, commission and committee members, as required by state law
Maintain official records of elections, ethics training, Statements of Economic Interest and Campaign Disclosure Statements, transferring appropriate records to the Secretary of State, and maintain all records in accordance with legal requirements and readily accessible for public review

EXPENDITURE SUMMARY
Total Expenses

CITY CLERK
EXPENSES – – – $4,500 $4,500
Salaries $233,304 $287,942 $374,122 $360,705 $360,705
Fringe Benefits $139,981 $139,993 $215,858 $188,741 $214,744 Personal Expenses $7,582 $5,812 $7,360 $13,220 $13,220
Materials, Supplies, and Services $33,933 $161,764 $161,400 $89,500 $273,700 Equip & Capital Outlay $23,700 $0 $0 $0 $0
CITY CLERK TOTAL $438,500 $595,510 $758,740 $656,666 $866,869 TOTAL EXPENSES TOTAL $438,500 $595,510 $758,740 $656,666 $866,869 Total Revenues
– – – – – –
TOTAL REVENUES TOTAL – – – – –

STAFFING SUMMARY
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
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MISSION STATEMENT

CITY CLERK
The City Clerk Department is committed to accurately recording and preserving the actions of the legislative body; safeguarding all vital, permanent and historic records of the City; providing information and support to the City Council, other City departments, and the general public in a timely, courteous and fiscally responsible manner; and administering general municipal elections in accordance with statutory requirements.

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ORGANIZATIONAL CHART

COMMUNITY DEVELOPMENT DEPARTMENT
FY 2025-2027 Biennial Budget
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The 2025-2026 Budget will provide for the continued delivery of services from the Community Development Department (Department). Comprised of Planning, Building, Code Compliance, Land Development (Engineering), and Housing, the Community Development Department is responsible for development programs and services to help create a safe, healthy, and economically viable community. These programs provide guidance for new development, property maintenance, housing, and economic development, as well as a long-term vision for the City contained in the General Plan and the City's Strategic Plan. The ongoing staffing, programs, and projects in these divisions balance the needs of the community and the City's resource capacity.

The next budget cycle will continue to see housing developments that will assist the City in meeting its state Regional Housing Needs Allocation (RHNA) and projects related to the implementation of the City's adopted Climate Action Plan consistent with SANDAG's Sustainable Communities Strategy (SCS). To respond to the development activities that will take place in La Mesa during the next two to four years, the Department is committed to providing the most effective and efficient services to the development industry and La Mesa residents and to continuing our mission to establish and maintain excellent customer service.

To accomplish this, the Department will continue to augment plan reviews and inspection services with contract services and continue to take on primary responsibility for construction inspection services for the City's building projects. In addition, the Department is currently developing an objective design standards program that would allow for a streamlined stafflevel review process for certain housing developments in lieu of review and approval by the Design Review Board.

It is the Department's goal to consistently provide and maintain the highest quality services to the citizens of La Mesa by assisting customers in finding effective solutions and assisting applicants throughout the development and permitting process. Through recruitment and attainment of skilled and innovative staff, Community Development is able to provide subject matter expertise in a full range of services and programs involving planning, building, housing, transit, regional planning, economic development, and municipal code implementation. This includes the development of skills and certifications to address new technologies, including energy conservation and "green building" standards, as well as expertise in federal accessibility standards. The Department utilizes a measured approach to staffing levels that takes into consideration operational needs, new mandates and program requirements, and the efficient use of city resources.

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In this budget cycle and into the foreseeable future, the City's all-digital permitting process and plan review system MaintStar contract will be maintained. The Department also provides inperson support through a well-staffed centralized customer counter. All sections of the Department continue to work diligently to improve the effectiveness and efficiency of both project evaluation and the delivery of customer services through the use of technology improvements. All divisions participate in the city-wide effort to monitor performance measures for key programs and update the city council on progress made on process improvement on a quarterly basis.

The Department remains committed to timely responses to zoning issues to implement Zoning Ordinance standards. It continues to process permits as authorized by Measure U and the Medical Marijuana Activity Zoning Ordinance (La Mesa Municipal Code Chapter 24.23), as well as Adult-Use Cannabis Business applications submitted in conformance with the Adult-Use Cannabis Business Ordinance (La Mesa Municipal Code Chapter 6.11).

A key objective of the Department is to provide for the quality of life in our community by planning for sound infrastructure and public services, protecting the environment, and promoting high-quality social and economic growth. The Department provides ongoing staff support to the Historic Preservation Commission, the Design Review Board, and the Planning Commission, which have an advisory responsibility over planning and development approval processes and recommendations to the City Council.

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The Department supports innovative housing and mixed-use projects and various affordable housing objectives, with special emphasis on maintaining existing programs and facilitating new construction of affordable housing. An affordable housing compliance monitoring program is currently being developed in this budget cycle to track progress on affordable housing and ensure units are properly occupied for the duration of the deed restriction.

As an entitlement jurisdiction under the U.S. Department of Housing and Urban Development (HUD), the City receives federal funds in proportion to its population size, concentration of poverty, and other socioeconomic and demographic data. The Department assists in the responsible management of these funds through the 5-year Consolidated Plan. This five‐year planning document identifies needs within low-to-moderate-income (LMI) communities and outlines how the City will address those needs.

The Department works with the City Manager's office to oversee the City's Property Asset Management Program and monitor the various existing leases on City property with the goal of maximizing the benefits of City-owned properties. The potential for underutilized City properties to support housing projects will continue to be assessed. The development planning process for the City-owned site at the Old Police Station is completed, and the project is under construction. Preparing for the future redevelopment of Grossmont Center is also anticipated to be a major issue in the coming years. Staff will also continue working with the key property owners of parcels in the Mixed-Use Urban Overlay Zone.

The Department also serves an important role in representing the City's interests in various regional issues and assuring coordination with other public agencies with projects affecting La Mesa. This includes working with MTS, SANDAG, Caltrans, La Mesa-Spring Valley School District, and others. With the dissolution of Redevelopment in California and the elimination of the La Mesa Community Redevelopment Agency on February 1, 2012, pursuant to ABx1 26 and AB 1484, the Community Development Department will provide support to the La Mesa Successor City of La Mesa FY 2025 - 2027 Biennial Budget Page 59 of 155 June 10, 2025 City Council Agenda

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Agency and the La Mesa Housing Successor Agency. The La Mesa Oversight Board has been dissolved, and one County-wide Oversight Board was established to replace the individual city oversight boards. The Department also provides support to the County-wide Board as needed.

MISSION STATEMENT

PLANNING
The mission of the Planning Division is to implement the goals and policies of the City’s General Plan and to ensure efficient processing of development permits and enforcement of zoning regulations.

BUILDING
To provide efficient and responsive permit, plan check, inspection and code enforcement services to ensure the health and safety of La Mesa’s citizens. A professional program will be provided that remains up-to-date, and that continues to be accessible and oriented to effective problem solving with a team approach.

PROGRAM DESCRIPTION

PLANNING
The Planning Division assumes a broad range of responsibilities within the Community Development Department. The functions of the Division include the following services:
• General Plan Administration
• Zoning Ordinance Administration
• Subdivision Ordinance Administration
• Code Enforcement Program
• Environmental Review Program
• Development Permit Processing and Design Review
• Building Permit Review and one stop “Quick Check” program • Cannabis business application processing and monitoring • Historic Preservation
• Public Information
• Asset Management

BUILDING
The Building Division disseminates information related to construction codes and ordinances, plan preparation and review, construction materials and methods, and State energy conservation and disabled accessibility regulations. The Division reviews and approves construction plans and specifications, issues a variety of permits, and conducts required field inspections to assure compliance with all applicable city and state regulations for all building activities in the City. In addition, the Division investigates citizen complaints relating to construction and substandard housing, and coordinates the enforcement of health regulations with the San Diego County Department of Environmental Health. The Division employs computerized permit tracking system and web site technology to assist in implementing various programs and to provide efficient and responsive services to citizens.

GOALS AND OBJECTIVES

PLANNING
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• Continue to process permits and present a variety of projects to boards and commissions for review and approval
• Continue to pursue code compliance, and implement procedures with the goal of improving compliance times. Targeted code compliance will focus on Code 1 cases typically involving hoarding and abandoned properties.
• Manage the shopping cart retrieval program.
• Maintain information on the City’s website regarding development applications and information
• Work with other development-related departments to implement a new, cloud-based permit and workflow processing software system, including electronic plan review • Prepare the annual report on implementation of the General Plan and the status report on implementation of the Habitat Conservation Plan
• Participate in efforts to facilitate continued development and redevelopment in the Grossmont Specific Plan Area
• Oversee the implementation of the Centennial General Plan that was comprehensively updated and adopted in 2013
• Continue to support economic development efforts for the City

BUILDING
• Continue to update and revise various building codes/ordinances based upon new materials and methods of construction
• Implement and enhance the customer service program focusing on efficient quality services of permit issuance and information dissemination through the City’s website
• Work with other development-related departments to implement a new, cloud-based permit and workflow processing software system
• Maintain a tracking system for the performance measurements of key service areas • Continue to ensure proper training for division staff in the areas of new building codes, construction techniques, automated permit tracking system, and employee safety
• Effectively manage the contract plan checking and inspection services when the need arises to ensure delivery of professional, timely and responsive services by the consultant
• Utilize contract services to provide plan review by a Certified Access Specialist (CASp).

EXPENDITURE SUMMARY
Community Development
Total Expenses
LAND DEVELOPMENT $0 $0 – $423,154 $432,978
COMMUNITY DEVELOPMENT $0 $0 $0 $0 $0

PLANNING
EXPENSES – – – $12,675 $12,675
Salaries $387,084 $662,204 $1,048,696 $888,353 $888,353 Fringe Benefits $308,700 $346,226 $596,077 $486,190 $552,848 Personal Expenses $3,853 $6,841 $28,800 $21,000 $21,000 Materials, Supplies, and Services $135,003 $131,878 $888,670 $677,165 $275,125 Equip & Capital Outlay $579 $0 $10,620 $5,600 $5,600
PLANNING TOTAL $835,219 $1,147,147 $2,572,864 $2,090,983 $1,755,601

BUILDING
EXPENSES $0 $0 $50,000 $58,175 $58,175
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
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Salaries $368,847 $443,997 $717,450 $507,086 $507,086
Fringe Benefits $317,916 $301,312 $471,389 $402,941 $460,424 Personal Expenses $3,246 $3,021 $9,195 $6,500 $6,500
Materials, Supplies, and Services $734,853 $453,402 $979,060 $853,030 $800,520 Equip & Capital Outlay $0 $0 $1,050 $1,100 $1,100
BUILDING TOTAL $1,424,863 $1,201,732 $2,228,144 $1,828,832 $1,833,805

HOME CONSORTIUM
Materials, Supplies, and Services $0 $0 $0 $0 $0
HOME CONSORTIUM TOTAL $0 $0 $0 $0 $0

HOUSING REHABILITATION
Salaries $0 -$11,319 $0 $0 $0
Fringe Benefits $0 $0 $0 $0 $0
Personal Expenses $0 $0 $0 $0 $0
Materials, Supplies, and Services $696 $580 $6,740 $6,710 $6,720 HOUSING REHABILITATION TOTAL $696 -$10,739 $6,740 $6,710 $6,720

COMMUNITY DEV BLOCK GRANT
Salaries $0 $0 $0 $0 $0
Fringe Benefits $0 $0 $0 $0 $0
Personal Expenses $0 $488 $2,000 $2,000 $2,000
Materials, Supplies, and Services $52,674 $65,521 $76,750 $72,000 $72,000 COMMUNITY DEV BLOCK GRANT TOTAL $52,674 $66,008 $78,750 $74,000 $74,000

LM SUCCESSOR AGENCY
EXPENSES – – – $450 $450
Salaries $41,192 $41,517 $25,688 $31,038 $46,080
Fringe Benefits $38,868 $33,734 $40,371 $45,303 $55,687 Personal Expenses $135 $111 $144 $200 $200
Materials, Supplies, and Services $486,946 $14,577 $622,980 $623,240 $653,240 LM SUCCESSOR AGENCY TOTAL $567,142 $89,939 $689,183 $700,231 $755,657

SA AFFORD HSNG CO LAWSUIT
Materials, Supplies, and Services $37,482 -$90 $40,000 $40,000 $40,000 SA AFFORD HSNG CO LAWSUIT TOTAL $37,482 -$90 $40,000 $40,000 $40,000 LM SUCCESSOR AGENCY AD98
EXPENSES – – – $0 $0
Salaries – – – $0 $0
Fringe Benefits – – – $24,490 $28,650
Personal Expenses – – – $0 $0
Materials, Supplies, and Services $3,350 $600 $0 $0 $0
Other Financing Sources $34,379 $0 $0 $0 $0
LM SUCCESSOR AGENCY AD98 TOTAL $37,729 $600 $0 $24,490 $28,650

LM HSNG SUCCESSOR AGENCY
EXPENSES – – – $975 $975
Salaries $57,077 $75,660 $79,139 $80,955 $80,955
Fringe Benefits $36,134 $38,953 $36,857 $25,096 $28,026 Personal Expenses $45 $44 $1,148 $1,200 $1,200
Materials, Supplies, and Services $16,930 $42,354 $114,372 $121,870 $121,870 Equip & Capital Outlay – – $0 $0 $0
LM HSNG SUCCESSOR AGENCY TOTAL $110,186 $157,011 $231,515 $230,096 $233,026 TOTAL EXPENSES TOTAL $3,065,990 $2,651,609 $5,847,195 $5,418,496 $5,160,437 Total Revenues

COMMUNITY DEVELOPMENT
REVENUES $39,809 $38,997 $0 $39,500 $39,500
Revenue from Other Agency $0 $0 $0 $0 $0
Licenses and Permits $1,455,296 $1,655,653 $1,133,500 $1,733,500 $1,808,800 Fines, Forfeitures, and Penalties $0 $0 $0 $0 $0
Use of Money and Property $347,095 $325,941 $346,100 $405,000 $425,000 Services Charges $146,551 $162,253 $185,200 $1,045,700 $1,620,700 Other Revenue $0 $0 $0 $0 $0
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
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COMMUNITY DEVELOPMENT TOTAL $1,988,751 $2,182,844 $1,664,800 $3,223,700 $3,894,000

HOME CONSORTIUM
Revenue from Other Agency $0 $0 $0 $0 $0
Use of Money and Property $0 $0 $0 $0 $0
Other Revenue $195,780 $0 $0 $195,800 $195,800
HOME CONSORTIUM TOTAL $195,780 $0 $0 $195,800 $195,800

HOUSING REHABILITATION
Revenue from Other Agency $0 $696 $0 $100 $100
Use of Money and Property $6,344 $0 $820 $6,800 $6,800
Other Revenue $0 $0 $0 $14,100 $14,100
Interfund Transfers – – $0 $0 $0
HOUSING REHABILITATION TOTAL $6,344 $696 $820 $21,000 $21,000

COMMUNITY DEV BLOCK GRANT
Revenue from Other Agency $0 $90,449 $86,000 $97,900 $97,900 Interfund Transfers $0 $0 $0 $0 $0
COMMUNITY DEV BLOCK GRANT TOTAL $0 $90,449 $86,000 $97,900 $97,900

LM HSNG SUCCESSOR AGENCY
Revenue from Other Agency $0 $0 $1,700,000 $1,700,000 $1,700,000 Use of Money and Property – – $0 $0 $0
Other Revenue – – $0 $0 $0
LM HSNG SUCCESSOR AGENCY TOTAL $0 $0 $1,700,000 $1,700,000 $1,700,000 TOTAL REVENUES TOTAL $2,190,874 $2,273,990 $3,451,620 $5,238,400 $5,908,700

STAFFING SUMMARY
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
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ORGANIZATIONAL CHART
FY 2025-2027 Biennial Budget
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DEPARTMENT OF COMMUNITY

SERVICES
The Community Services Department is
committed to enhancing the community’s
versatile needs through services and
programs vital to health, safety and wellbeing. Community Services plays a critical role in providing opportunities to improve the
overall quality of life for residents through
facilities, parks and programs. Community
Services facilities include the Adult
Enrichment Center, Community Center,
Municipal Pool & Spa, Nan Couts Cottage, and
the Recreation Center, complemented by 14
City parks. Within these spaces, the
department hosts a variety of programs and
activities for all ages, such as camps, classes,
community events, older adult and volunteer
programs, and offers beautiful indoor and
outdoor venues for community and family
gatherings.

AQUATICS
The Municipal Pool and Spa are a key
community resource offering aquatic
recreation and wellness. The Aquatics division
offers an extensive array of programs and
activities designed for all ages and abilities.

These include adapted aquatics,
comprehensive "learn to swim" classes, adult
lap swim sessions, public swim times, water
exercise programs, and organized water polo
and swim teams. The division also hosts
popular special events like "Dive-In Movies,"
ensuring a vibrant and engaging aquatic
experience.

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ADULT ENRICHMENT CENTER
The Adult Enrichment Center plays a vital role
in the community as the only senior center in
the east county and serves as a key hub for
community events, offering versatile meeting
spaces. It actively partners with external
agencies to deliver enriching recreation and
educational classes, facilitate social activities,
and oversee the successful "La Mesa Walks
Program." Recognizing the needs of an aging
population, the Department is committed to
innovative "aging in place" solutions, with the
Livable La Mesa Action Plan guiding staff and
partner agencies in fostering an age-friendly
community in La Mesa. Additionally, the
Center manages volunteers throughout all
City departments. These dedicated volunteers
provide invaluable service enhancements to
the community, effectively augmenting
services without additional staffing costs.

FACILITIES
The Department is proud to provide a range
of family-oriented free events for the
community, fostering connection and
celebration. These beloved events include the
Flag Day Parade, "Movies in the Parks," the
"Sundays at Six Summer Concert Series,"
"Earth Day" celebrations, and other engaging
activities suitable for all ages. These events
are made possible through strong
partnerships with the La Mesa Park &
Recreation Foundation, generous community
gifts, and vital corporate support, which
significantly alleviate the impact on the City's
limited resources.

Community Services staff manages multiple
indoor and outdoor rental facilities, providing
ideal venues for a wide range of events such
as weddings, special occasions, birthday
parties, and various community gatherings
throughout the year. These rentals
significantly contribute to the City's revenue.

Through the development of enticing wedding
and corporate packages, the department has
maximized facility usage, leading to high
demand. The Arbor View Room, being the
largest and most sought-after facility, is often
booked more than 12 months in advance.

Additionally, City parks and the La Mesa
Municipal Pool remain popular choices for
birthday parties and other celebrations.

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To broaden its program offerings without incurring the fiscal implications of additional instructional staff, the Department continues to offer contracted instructional programming.

This strategic approach allows Community Services to remain current with evolving trends in recreation and leisure programming. Classes catering to all ages are conveniently offered at various locations city-wide, including the Adult Enrichment Center, MacArthur Park Recreation Center and Community Center, Nan Couts Cottage, and numerous outdoor areas within City parks.

The Department is responsible for overseeing youth and adult sports leagues and acts as a crucial liaison between athletic field users, the Parks Division, and the La Mesa-Spring Valley School District. Furthermore, staff members represent the City on the La Mesa Athletic Council and meticulously coordinate the scheduling of athletic fields on both City property and school district properties through a robust Joint Use Agreement with the La Mesa-Spring Valley School District.

The Department continues to collaborate with other departments and agencies to create the most livable and walkable community in the region, including a focus on expanding the City’s Urban Walking Trails to connect residents by way of walking, biking, and transit to parks and other vital destinations. The City currently has three designated Urban Trails. Weekly staffguided walks are held weekly throughout the city promoting improved health and well-being.

Community Services also collaborates closely with the La Mesa Park & Recreation Foundation to develop plans and secure funding for events and essential park projects. Key long-term projects include seeking funding for a future park at Waite Drive and renovations to Aztec Park.

MISSION STATEMENT
We enrich our community’s versatile needs through services and programs vital to health, safety, and well-being.

PROGRAM DESCRIPTION
The Aquatics Division offers a wide range of programs for all ages and abilities including adapted aquatics, learn to swim classes, adult lap swim, public swim, water exercise, water polo, swim team, water safety, and special events such as April Pools Day and Dive-In Movies.

The Facilities Division offers multiple indoor and outdoor rental venues for weddings, special occasions, birthday parties and community events. The wedding and corporate packages offered help maximize usage and have resulted in high demand for rental facilities throughout the year.

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The Recreation Division offers a wide range of instructional classes, camps and specialty programs for all ages.

The Adult Enrichment Center provides a broad spectrum of services and activities for adults.

This division provides activities and services that include educational, recreational, and wellness programs, social activities, La Mesa Walks, events, senior lunches, day trips, tax preparation, and volunteer opportunities. The Center provides meeting spaces for community events, meetings and private rentals. Staff partners with outside agencies to provide additional recreation and enrichment classes, information, referrals and assistance for access to community resources for older adults.

The Administration Division provides overall direction, supervision and administrative support to the Community Services Department to ensure the department meets its goals for customer service and accountability as efficiently and effectively as possible. This division provides oversight and expertise in the delivery of recreation and community programs, park expansion and redevelopment, master plans, grants and works closely with the La Mesa Park & Recreation Foundation to seek funding for park projects and programs.

The Events & Marketing Division provides oversight for a variety of free events for the community such as the Flag Day Parade, Movies in the Parks, Sundays at Six Summer Concert Series, Earth Day and other events for all ages. Events are supported through a partnership with the La Mesa Park & Recreation Foundation, community gifts and corporate sponsorship to alleviate impact on the City’s limited resources. Other events coordinated by this division include ground breakings, dedications and ribbon cutting celebrations, liaison for organizers of large events in City parks, and facilitating the film permit process.

The Sports Division provides oversight for youth and adult sports leagues and serves as a liaison between athletic field users, the Parks Division and the La Mesa-Spring Valley School District.

GOALS AND OBJECTIVES
AQUATICS (502)
Grow current swim opportunities with increased hours and the addition of new programs in line with current trends
Increase participation and pool rentals through increased marketing and outreach Partner with schools, organizations, and other City departments to provide classes and joint programs
Support an active lifestyle through aquatic skills instruction for all ages FACILITIES (504)
Expand services and facility usage by responding to the needs of the community Provide exceptional customer service to both external and internal customers Continue to update facility amenities at Community Center Complex RECREATION (505)
Offer new programs that bridge the gap of services not provided by schools or other providers, that are up-to-date with current trends
Provide exceptional customer service to both external and internal customers Promote scholarship opportunities for youth programs to qualifying families ADULT ENRICHMENT CENTER (506)
Increase programs in line with current social, fitness and enrichment trends for adults Solicit sponsorships and donation support for programs and facility needs City of La Mesa FY 2025 - 2027 Biennial Budget Page 68 of 155 June 10, 2025 City Council Agenda

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Partner with outside agencies to cross promote programs and enhance offerings Implement the Livable La Mesa Age-Friendly Action Plan
ADMINISTRATION (507)
Foster effective and professional interactions with the community Monitor and evaluate programs, services and policies to increase department efficiency and effectiveness
Oversee and implement department budget to maintain financially sound and affordable services
Apply for and manage grants to enhance funding opportunities EVENTS & MARKETING (508)
Plan and implement City events
Develop, implement and coordinate an effective marketing program for the Department Develop and supervise public relations and outreach to promote community participation in department programs and activities
Adapt marketing methods to increase outreach to target populations SPORTS (509)
Communicate with athletic field users to implement field use policies Supervise scheduling of athletic fields and mediate conflict to most effectively balance available fields with demand
Coordinate maintenance needs with the Parks Division and District staff Expand opportunities for partnerships with school districts and other organizations to increase locations for programs

EXPENDITURE SUMMARY
Community Services
Total Expenses

COMMUNITY SERVICES
Materials, Supplies, and Services $1,357 $0 $0 $0 $0
COMMUNITY SERVICES TOTAL $1,357 $0 $0 $0 $0

AQUATICS
EXPENSES – – – $975 $975
Salaries $152,437 $182,222 $217,106 $83,047 $83,047
Fringe Benefits $74,988 $65,440 $64,669 $76,584 $87,782 Personal Expenses $11,035 $4,697 $10,750 $12,142 $10,742 Materials, Supplies, and Services $210,359 $212,845 $212,260 $215,030 $197,780 Equip & Capital Outlay $71 $4,240 $10,000 $18,000 $1,000 AQUATICS TOTAL $448,889 $469,443 $514,784 $405,778 $381,326

FACILITIES
EXPENSES – – – $2,400 $2,400
Salaries $98,431 $101,314 $134,430 $130,038 $130,038
Fringe Benefits $76,036 $63,020 $68,922 $121,338 $135,814 Personal Expenses $1,267 $504 $1,720 $4,858 $4,858
Materials, Supplies, and Services $197,324 $150,046 $168,670 $216,220 $214,050 Equip & Capital Outlay $8,659 $14,775 $10,000 $62,800 $14,800 FACILITIES TOTAL $381,717 $329,658 $383,742 $537,654 $501,960 ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
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CLASSES/SPORTS
EXPENSES – – – $600 $600
Salaries $128,471 $112,854 $139,660 $90,734 $90,734
Fringe Benefits $81,338 $62,150 $65,778 $78,926 $90,880 Personal Expenses $3,578 $2,280 $2,620 $3,200 $3,200
Materials, Supplies, and Services $398,052 $374,748 $286,600 $278,770 $279,850 Equip & Capital Outlay $3,168 $4,931 $7,600 $9,600 $7,600 CLASSES/SPORTS TOTAL $614,607 $556,963 $502,258 $461,830 $472,864

ADULT ENRICHMENT CENTER
EXPENSES – – – $3,000 $3,000
Salaries $175,314 $174,623 $172,812 $187,543 $187,543
Fringe Benefits $129,851 $112,764 $126,073 $145,804 $164,822 Personal Expenses $1,554 $1,280 $2,570 $3,510 $3,360
Materials, Supplies, and Services $67,900 $54,413 $85,740 $80,450 $79,500 Equip & Capital Outlay $3,780 $0 $7,900 $5,400 $4,500
ADULT ENRICHMENT CENTER TOTAL $378,398 $343,081 $395,096 $425,707 $442,725

COMM SVCS IMPROVEMENTS
Materials, Supplies, and Services $0 $0 $0 $0 $0
COMM SVCS IMPROVEMENTS TOTAL $0 $0 $0 $0 $0
ADMINISTRATION $446,739 $432,001 $745,648 $769,779 $765,505 EVENTS & MARKETING $51,339 $123,712 $180,491 $25,082 $157,336 SPORTS $37,885 $46,980 $116,257 $75,469 $82,083
TOTAL EXPENSES TOTAL $2,360,931 $2,301,840 $2,838,275 $2,701,299 $2,803,799 Total Revenues

COMMUNITY SERVICES
Revenue from Other Agency $55,729 $61,450 $46,750 $60,070 $63,075 Use of Money and Property $408,364 $393,814 $333,600 $475,200 $490,380 Services Charges $815,443 $865,870 $602,100 $881,800 $891,800 Other Revenue $12,382 $200 $15,000 $18,975 $18,975
COMMUNITY SERVICES TOTAL $1,291,919 $1,321,333 $997,450 $1,436,045 $1,464,230

COMM SVCS IMPROVEMENTS
Other Revenue $8,462 $8,711 $9,700 $13,200 $13,200
Interfund Transfers – – $0 $0 $0
COMM SVCS IMPROVEMENTS TOTAL $8,462 $8,711 $9,700 $13,200 $13,200 TOTAL REVENUES TOTAL $1,300,380 $1,330,043 $1,007,150 $1,449,245 $1,477,430

STAFFING SUMMARY
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
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ORGANIZATIONAL CHART

FINANCE
FY 2025-2027 Biennial Budget
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FINANCE DEPARTMENT
The City of La Mesa’s Finance Department has
the fundamental responsibility over the
governmental accounting, budgeting, auditing,
and financial reporting of the entire
organization. Its responsibility is not just to
account for all the money that comes in or goes
out or that is in the bank. Its responsibility is
broader in scope, to include identification,
classification, and collection of all assets which
are the property of the City, as well as all
liabilities, whether they are liquid cash or other
forms of property.

The City of La Mesa is a municipal corporation
with over $355 million in assets. For this
reason, the Finance Department works closely
with the City’s risk management officer and the
City Attorney’s Office, to ensure the City’s
assets are never exposed to undue liability,
which can have a material fiscal impact on the
organization and the community.

To accomplish all the above, the Finance
Director functions as the City’s CFO (Chief
Financial Officer), and his/her duty is to design
and maintain an accounting system that is
“systematized” and optimally simplified, to
lower the required skill set in the Department
that allows an Account Clerk to perform most of
all accounting procedures. This can only be
accomplished with a comprehensive, detailed,
step-by-step Accounting Procedures Manual, to
include all accounting policies, procedures,
glossary of terms, forms, flowcharts, and even
videos for training Finance Department staff on
“how to perform” said accounting procedures.

This Accounting Procedures Manual is a
proprietary technical document that facilitates
the systematization of the City’s accounting,
auditing, and financial reporting responsibilities
as a mission-critical system.

The other primary responsibilities include
financial planning, forecasting, revenue
administration, budget controls, and
centralized purchasing services.

In the FY 2025/2027 budget, the City Manager
has recommended investment in the design
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and creation of an Accounting Procedures
Manual that will serve as the foundation for
successful implementation of the accounting
software. The City is set to Go Live on July 1,
2025 and continue with other modules that are
expected to be completed during Year 1 of the
FY 2025/2027 budget cycle.

The Finance Department continues to provide
support to the City Council, City Treasurer and
Audit Committee to ensure accurate, timely,
and transparent financial reporting. In the
current year, as in prior years, the use of the
City’s web site continues to be expanded, with
greater user functionality to establish a true
24/7 City Hall, to better serve the residents,
businesses and other stakeholders of the City
of La Mesa.

MISSION STATEMENT

FINANCE
The City of La Mesa is a full-service Finance Department that is committed to best practices in municipal accounting and reporting, through systematization of procedures that deliver world class customer service to all stakeholders in the organization and the community.

CITY TREASURER
To receive, disburse and invest City monies in accordance with City policy, and to serve as chair of the City’s Audit Committee.

PROGRAM DESCRIPTION

FINANCE
The Finance Division is responsible for supervising and coordinating financial planning, revenue administration, budget control, general accounting, and centralized purchasing services. The Finance Division establishes effective cash collections, deposit, and disbursement procedures to maximize cash availability. The Division provides complete payroll services, business licensing administration and enforcement, accounts payable and receivable processing, administration of the City’s outstanding debt obligations, and acts in a fiduciary capacity for several assessment districts. The Division provides staff assistance to the City Manager and department heads in the preparation of the biennial budget as well as staff reports to the legislative body of the City. Finance personnel assist the City Treasurer in the investment of funds for both short-term and long-term purposes as well as providing overall cash flow management information. In addition, the Finance Division provides telephone and central outgoing mail services, provides customer service at the main City Hall information counter, receipts a variety of payments, administers the processing of parking citations, and provides various fiscal and reporting services to other City departments.

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CITY TREASURER
The City Treasurer must ensure there is sufficient cash available to meet daily cash needs while maximizing the amount available for investment. Safety and liquidity of funds are the primary responsibility of the investment policy.

Yield should become a consideration only after the basic requirements of safety and liquidity have been met. To achieve this the Treasurer is responsible for: establishing sound financial control and cash information systems; detailing legal, policy and procedural requirements; obtaining investment services at the lowest cost; understanding the full range of investment securities; using sound investment procedures; and establishing and evaluating treasury management goals.

GOALS AND OBJECTIVES
Financial accounting software conversion, upgrade to FinancePlus 5.2 (by Central Square) for HR and Finance Department data processing needs.

The City will go live on the FinancePlus software on July 1, 2025, and complete the installation by December 31, 2025.

FY 2024 accounting and closing of the books, and coordination of the independent audit.

This project will be completed by September 2025 with delivery of final FY 2024 audit report by November 2025.

FY 2025 accounting and closing of the books, and coordination of the independent audit.

This project will be completed by February 2026 with delivery of the final FY 2025 audit report by May 2026.

FY 2026 accounting and closing of the books, and coordination of the independent audit, with final audit report by December 2026. Our goal is to achieve the GFOA “Excellence in Financial Reporting” via the preparation of a FY 2024 ACFR (Annual Comprehensive Financial Report).

Design and build a Comprehensive Accounting Procedures Manual will be compiled to allow cross-training of Finance staff and allow training of new staff when necessary. This Accounting SOP manual will also allow Finance staff significantly more time to focus on customer service and improving operations.

This project will be completed by May 31, 2026.

Design and build a Grants Management “Dashboard” to improve the accounting, budgeting, contracts management, reporting, and auditing of all state, local, and federal grants awarded to the City. This Grants Dashboard will utilize the enhanced functionality of the FinancePlus 5.2 accounting software.

This project will be completed and ready to report on August 31, 2025. Design and build a CIP Projects Dashboard (Capital Improvement Program) Management system to improve the accounting, budgeting, contracts management, reporting, and auditing of the CIP Budget. This CIP Projects Dashboard will utilize the enhanced functionality of the FinancePlus 5.2 accounting software.

This project will be completed and ready to report on August 31, 2025.

Prepare the FY 2027/2029 Biennial Budget in enhanced format to pursue the GFOA “Distinguished Budget Presentation Award”.

This project will be completed by June 30, 2027. Update the City’s Purchasing Policy & Procedures Manual. The Purchasing Officer will be the project manager on this project.

This project will be completed by June 30, 2026.

Installation of a new Phone System across the City. The Purchasing Officer will be the project manager working with IT and staff from other City departments.

This project will be completed by December 31, 2025.

NEW PROJECTS/INITIATIVES IN FINANCE
Implementation of the new FinancePlus 5.2 HR and Financial Accounting Software system by Central Square Systems.

Go live on the new FinancePlus software on July 1, 2025, and complete all modules by December 31, 2025.

FY 2024 accounting, closing of the books, and coordination of the independent audit.

This project will be completed by September 2025 with delivery of final FY 2024 audit report by November 2025.

FY 2025 accounting, closing of the books, and coordination of the independent audit.

This project will be completed by February 2026 with delivery of the final FY 2025 audit report by May 2026.

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FY 2026 accounting, closing of the books, and coordination of the independent audit, with final audit report by December 2026.

The goal is to achieve the GFOA “Excellence in Financial Reporting” via the preparation of a FY 2024 ACFR (Annual Comprehensive Financial Report).

A Comprehensive Accounting Procedures Manual will be compiled to allow cross-training of Finance staff and allow training of new staff when necessary.

This project will be completed by May 31, 2026.

Rewrite a Purchasing Policy & Procedures Manual. The Purchasing Officer will be the project manager on this project.

This project will be completed by June 30, 2026.

Installation of a new Phone System across the City. The Purchasing Officer will be the project manager working with IT and staff from other City departments.

This project will be completed by December 31, 2025.

EXPENDITURE SUMMARY
Total Expenses

FINANCE
EXPENSES $0 $0 $32,100 $46,125 $46,125
Salaries
61010 - Regular Salaries $773,041 $810,684 $964,854 $825,400 $905,626 61020 - Temporary Salaries $3,822 $72,000 $0 $354,000 $4,000 61030 - Overtime $2,398 $1,452 $2,200 $2,500 $2,500
61040 - Special Pay $12,615 $14,669 $0 $14,200 $14,200
61060 - Stipend $0 $0 $0 $0 $0
SALARIES TOTAL $791,875 $898,805 $967,054 $1,196,100 $926,326 Fringe Benefits
62050 - Retirement - PERS $92,909 $89,552 $116,132 $95,177 $135,356 62060 - Social Security $57,849 $60,419 $74,759 $65,094 $71,232 62080 - Flex Net Expense $102,569 $105,853 $148,537 $153,324 $153,324 62090 - Long Term Disability $743 $710 $138 $0 $0
62100 - Group Life Insurance $2,813 $3,051 $1,165 $1,028 $1,128 62110 - Admin Life Insurance $71 $86 $144 $114 $114
62120 - Worker's Comp Insurance $144 $120 $144 $0 $0
62130 - Unemployment Comp
Insurance $2,028 $1,690 $2,030 $2,030 $2,030
62140 - CERBT OPEB Expense $18,516 $15,430 $18,510 $18,510 $18,510 62160 - Retirement - PERS UAL $284,172 $236,810 $284,170 $0 $0 FRINGE BENEFITS TOTAL $561,814 $513,720 $645,728 $335,277 $381,694 Personal Expenses
63110 - Travel, Conferences & Mtg $3,968 $6,479 $8,550 $6,350 $6,350 63120 - Memberships & Dues $1,040 $485 $2,130 $2,500 $2,600 63130 - Training $952 $670 $6,300 $5,000 $5,000
63170 - Uniform/Boot Allowance $0 $0 $1,900 $0 $0
63180 - CELL PHONE ALLOWANCE $2,253 $1,787 $2,880 $1,044 $1,044 PERSONAL EXPENSES TOTAL $8,213 $9,421 $21,760 $14,894 $14,994 Materials, Supplies, and Services
64160 - Office Supplies $7,086 $4,331 $6,000 $6,000 $6,000 64170 - Postage $7,628 $6,310 $15,000 $8,000 $8,000
64180 - Books, Subs & Printing $2,867 $1,695 $6,605 $5,000 $5,000 64190 - Duplicating $0 $0 $0 $0 $0
64200 - Special Dept Supplies $2,541 $1,176 $2,000 $2,000 $2,000 64220 - Advertising $0 $0 $1,200 $0 $0
64230 - COMMUNICATIONS $27,043 $23,110 $33,600 $33,600 $33,600 64270 - Vehicle Operating Supplies $0 $0 $0 $0 $0
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
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64280 - Vehicle Maintenance $0 $0 $0 $0 $0
64290 - Mileage $98 $0 $350 $300 $300
64300 - Prof and Specialized Services $66,175 $91,632 $72,730 $263,800 $100,900 64310 - Maint & Operation of
Equipment $0 $0 $200 $0 $0
64350 - CAR ALLOWANCE $7,329 $6,646 $9,600 $8,250 $8,250 64400 - EQ Replacement
Reimbursement $68,136 $52,630 $63,160 $62,520 $137,960
64860 - Technology Maintenance $278,266 $289,941 $294,988 $156,800 $145,500

MATERIALS, SUPPLIES, AND SERVICES
TOTAL $467,168 $477,472 $505,433 $546,270 $447,510
Equip & Capital Outlay
65840 - Equipment Replacement $0 $0 $0 $0 $0
65850 - Vehicle Replacement – – $0 $0 $0
65860 - Computer/Related Equipmnt $0 $0 $12,750 $15,800 $5,000 EQUIP & CAPITAL OUTLAY TOTAL $0 $0 $12,750 $15,800 $5,000 FINANCE TOTAL $1,829,071 $1,899,418 $2,184,825 $2,154,466 $1,821,649

CITY TREASURER
EXPENSES – – – $1,500 $1,500
Salaries
61010 - Regular Salaries $6,527 $9,302 $6,947 $13,208 $13,208 61020 - Temporary Salaries – – – $0 $0
61030 - Overtime – – – $0 $0
61040 - Special Pay – – $0 $0 $0
61060 - Stipend – – $0 $0 $0
SALARIES TOTAL $6,527 $9,302 $6,947 $13,208 $13,208
Fringe Benefits
62050 - Retirement - PERS $817 $1,107 $869 $1,503 $1,981 62060 - Social Security $598 $808 $531 $1,010 $1,010
62080 - Flex Net Expense $1,290 $1,265 $1,495 $1,380 $1,380 62090 - Long Term Disability – – $0 $0 $0
62100 - Group Life Insurance $0 $2 $9 $17 $17
62110 - Admin Life Insurance – – $0 $0 $0
62120 - Worker's Comp Insurance $24 $30 $30 $57 $57
62130 - Unemployment Comp
Insurance $24 $20 $20 $20 $20
62140 - CERBT OPEB Expense $1,920 $1,600 $1,920 $1,920 $1,920 62160 - Retirement - PERS UAL $2,796 $2,330 $2,800 $3,450 $4,040 FRINGE BENEFITS TOTAL $7,468 $7,163 $7,674 $9,357 $10,425 Personal Expenses
63110 - Travel, Conferences & Mtg $0 $0 $1,260 $1,300 $1,300 63120 - Memberships & Dues $0 $0 $160 $200 $200
63130 - Training $0 $0 $460 $500 $500
63170 - Uniform/Boot Allowance – – $0 $0 $0
63180 - CELL PHONE ALLOWANCE – – $0 $0 $0
PERSONAL EXPENSES TOTAL $0 $0 $1,880 $2,000 $2,000
Materials, Supplies, and Services
64180 - Books, Subs & Printing $0 $0 $100 $100 $100
64300 - Prof and Specialized Services -$17,586 -$28,413 $15,130 $15,100 $15,100 64350 - CAR ALLOWANCE – – $0 $0 $0

MATERIALS, SUPPLIES, AND SERVICES
TOTAL -$17,586 -$28,413 $15,230 $15,200 $15,200
CITY TREASURER TOTAL -$3,590 -$11,948 $31,731 $41,265 $42,333

EQUIPMENT REPLACEMENT
Description Pending $0 $0 – – –
EXPENSES $0 $0 – – –
Materials, Supplies, and Services
ACTUALS BUDGET FY 2026-2027 BUDGET SUMMARY
FY2024 FY2025 FY2025 FY2026 FY2027
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La Mesa City CouncilJune 10, 2025

La Mesa City Council
June 10, 2025