Lancaster City Council
June 10, 2025

Expenditures 139
Citywide Expenditure Summary
FY 2025
Revised FY 2026 BudgetClassification
8000 - Debt Services
Transfers Out
FY 2024 Actuals Difference % Change
6999 Inter-Fund Transfers Out — — 110,537
110,537
110,537
110,537
110,537
(280,223)
—%
—%—
—
—
—8000 - Debt Services Total 110,537 —%
421 - Landscape Maintenance
District Total
2,834,545 3,525,337 3,245,114 (7.9)%
422 - Lighting Maintenance District
1900 - General Government
Transfers Out
6112 Information Technology
ISF
74,287
37,264
74,287
37,264
3,501 309,214
163,095
416.2%
437.7%6113 General Liability ISF 200,3 9
Operating Expenses
6203 Administrative Overhead —
—
—
—
246,478
246,478
—
246,478
246,478
(16,303)
456,006
702,484
—%
—%
6999 Inter-Fund Transfers Out 16,303
127,854
127,854
16,303 (100.0)%
356.7%
549.4%
583,860
830,3381900 - General Government Total
2500 - Special Districts
7,854
Operating Expenses
5710 Professional/Technical
Service
1 11 24,908 23,000 (1,908) (7.7)%
2,211
,211
24,908
24,908
23,000
23,000
(1,908)
(1,908)
(7.7)%
(7.7)%2500 - Special Districts Total
2600 - Beautification
Operating Expenses
5755
5790
Landscape Contracts — — 102,498
—
102,498
(93,713)
—%
Repair & Maintenance
Services
93,614 93,713 (100.0)%
93,614
93,614
93,713
93,713
102,498
102,498
8,785
8,785

9.4%

9.4%2600 - Beautification Total
4000 - Public Works
Operating Expenses
5311
5920
6203
Postage —
974
—
2,370
5,336
7,706
7,706
53,750
2,489
—
53,750
119
—%

5.0%Training
Administrative Overhead 5,336
6,310
6,310
(5,336)
48,533
48,533
(100.0)%
629.8%
629.8%
56,239
56,2394000 - Public Works Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

140 Expenditures
Citywide Expenditure Summary
FY 2025
Revised FY 2026 BudgetClassification
4200 - Transportation
Salary and Benefits
FY 2024 Actuals Difference % Change
5101
5103
5104
5106
5201
5202
5203
Full-Time Salaries
Over-Time Salaries
Temporary Salaries
Salaries (Offset)
273,126
32,493
9,308
—
269,423
33,707
20,985
—
929,741
84,264
52,177
(237,055)
281,293
1,180
660,318
50,557
31,192
(237,055)
240,793
1,180
245.1%
150.0%
148.6%
—%
Health/Dental Insurance
Life Insurance
52,114
336
40,500
—
594.6%
—%
Accidental Death
Dismember
66 — 269 269 —%
5204
5205
5206
5208
5209
5211
5212
5214
5216
LT/ST Disability 1,289
4,577
83,370
8,551
13,475
2,962
1,268
—
—
—
3,821
1 531
301,41
40,867
46,480
19,487
3,733
3,821
13,531
222,323
29,066
28,170
19,487
3,733
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
79,093
11,8 1
18,3 0
—
281.1%
246.3%
153.8%
—%
— —%
Fringe Benefits 08 — (6,408) (100.0)%
—%Fringe Benefits (Offset) — (195,648)
1,345,556
(195,648)
865,3294 0,227 180.2%
Operating Expenses
5310 Operating Materials &
Supplies
03 426 7,300 6,874 1,611.9%
5311
5312
5314
5315
5321
5350
5400
5620
5710
Postage 159
,918
300
175,674
3,161
1,415
23,614
4,610
—
—
402,000
20,978
6,174
(300)
226,327
17,817
4,759
(100.0)%
128.8%
563.6%
336.3%
529.0%
(37.0)%
—%
Special Activity Supplies
Fuel 3,161
1,098
23,614
4,610
—
Uniforms
Vehicle Operations
Non-Capital Equipment
Dues & Memberships
Bad Debt Expense
148,522
2,905
124,908
(1,705)
1,1301,130
5,664
23,564
— — — —%
Professional/Technical
Service
115,267 1,623,000 1,507,733 1,308.0%
5790 Repair & Maintenance
Services
— 117,000 — (117,000) (100.0)%
5791
5792
5793
Street Light Services 255,219
688,672
706,108
588,493
823,292
214,019
351,656
517,001
(374,474)
(471,636)
(639,340)
(63.6)%
(57.3)%
(55.3)%
Traffic Signal Services
Emergency Damage
Repairs
1,156,341
5796
5804
Traffic Signal-Multi Jurstict
Electric
134,234 149,012 75,400 (73,612) (49.4)%
(15.1)%2,887,542 2,887,542 2,450,778 (436,764)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 141
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference (1,000)
% Change
(100.0)%
170.0%
—%
5900
5912
5920
Meetings & Conferences
Boot/Pant Reimbursement
Training
891
600
1,000
2,000
—
5,400 3,400
— — 37,908 37,908
4,738,357 6,049,148 5,864,171 (184,977) (3.1)%
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
— 53,795 — (53,795) (100.0)%
8100 Furniture & Equipment 6,090
6,090
6,125
59,920
—
—
(6,125)
(59,920)
620,432
(100.0)%
(100.0)%

9.4%4200 - Transportation Total
4700 - City Engineering
Operating Expenses
5,227,382 6,589,295 7,209,727
5710 Professional/Technical
Service
— — 200,00 200,000 —%
6203 Administrative Overhead 213,432
213,432
213, 32
213,432
— (213,432)
(13,432)
(100.0)%
(6.3)%200,000
Debt Service & Capital Outlay
7000
7100
Debt Services - Prin 31
—
—
—
(971,741)
(405,607)
(100.0)%
(100.0)%
(100.0)%
(87.4)%
Debt Service - Interest 5,607
1,3 7,348
1,590,780
— (1,377,348)
(1,390,780)4700 - City Engineering Total
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
200,000
8000 Capital Improvement —
—
—
169,391
169,391
169,391
—
—
—
(169,391)
(169,391)
(169,391)
(100.0)%
(100.0)%
(100.0)%4990 - Pw Capital Improvement
Total
8000 - Debt Services
Debt Service & Capital Outlay
7000
7100
Debt Services - Prin 620,000
349,393
969,393
969,393
6,650,226
— 660,000
313,657
973,657
973,657
9,395,459
660,000
313,657
973,657
973,657
791,812
—%
—%Debt Service - Interest —
—
—
—%
8000 - Debt Services Total —%
422 - Lighting Maintenance District
Total
8,603,647 9.2%
423 - Drainage Maint District
1900 - General Government
Transfers Out
6112 Information Technology
ISF
80,506
39,854
80,506
39,854
80,506
39,854
—
—
—%
—%6113 General Liability ISF
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

142 Expenditures
Citywide Expenditure Summary
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Operating Expenses
6203 Administrative Overhead —
—
—
—
449,487
449,487
—
449,487
449,487
(54,348)
(54,348)
395,139
—%
—%
6999 Inter-Fund Transfers Out 79,795
200,155
200,155
54,348
174,708
174,708
(100.0)%
(31.1)%
226.2%
120,360
569,8471900 - General Government Total
2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
17,578 35,145 33,500 (1,645) (4.7)%
17,578
17,578
35,145
35,145
3,500 (1,645)
(1,645)
(4.7)%
(4.7)%2500 - Special Districts Total
2600 - Beautification
3 500
Operating Expenses
5797 Street Sweeping 285,422
285,422
285,422
285,4 2
285,422
5,422
—
—
—
(285,422)
(285,422)
(285,422)
(100.0)%
(100.0)%
(100.0)%2600 - Beautification Total
4000 - Public Works
Salary and Benefits
5104
5205
5206
5208
5212
Temporary Salaries
FICA/Medicare
2,000
—
—
—
—
—
—
—
(22,000) (100.0)%
—%—
CalPERS Retirement
Workers' Compensatio
Unemployment
2 81
85 — —
—
—%
— —%
117 — — —%
2,838 22,000 (22,000) (100.0)%
Operating Expenses
5311
5330
5920
6203
Postage —
13,000
5,869
—
13,000
52,675
42,111
107,786
129,786
25,000
13,000
10,086
—
25,000
—
—%
—%Rentals/Leases
Training (42,589)
(42,111)
(59,700)
(81,700)
(80.9)%
(100.0)%
(55.4)%
(62.9)%
Administrative Overhead 42,111
60,980
93,818
48,086
48,0864000 - Public Works Total
4100 - Maintenance
Salary and Benefits
5101
5103
5201
5202
5203
Full-Time Salaries
Over-Time Salaries
Health/Dental Insurance
Life Insurance
223,559
11,951
66,220
329
193,001
24,951
41,400
—
343,444
24,951
86,726
457
150,443
—

77.9%
—%
45,326
457
109.5%
—%
Accidental Death
Dismember
65 — 104 104 —%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 143
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
940
Revised FY 2026 Budget Difference
1,412
% Change
—%5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability —
—
1,412
5,151FICA/Medicare 3,454 5,151 —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
67,431
6,861
56,659
8,453
14,819
—
111,342
15,558
17,172
7,960
54,683
7,105

96.5%

84.1%

15.9%
—%
10,952
5,143
2,353
7,960
962 — 1,421 1,421 —%
Fringe Benefits — 4,278
343,561
— (4,278)
272,136
(100.0)%

79.2%397,867 615,697
Operating Expenses
5314
5315
5317
5321
5325
5326
5327
Fuel 9,718
772
12,065
7,752
5,000
101, 52
11,50
10,383
13 5,457 3,392
(7,252)

28.1%
(93.6)%Uniforms 00
Grafitti Removal
Vehicle Operations
Asphalt Operations
Concrete Operations
— — (5,000) (100.0)%

12.3%112,549
11,006
10,259
24,387
113,952 12,500
(11,500)
(10,383)
(70,713)
—
—
—
(100.0)%
(100.0)%
(100.0)%Heavy Equipment
Operations
5329
5350
5710
T.I.D.E Operations 5,000
4,850
—
—
—
(5,000)
(4,850)
(100.0)%
(100.0)%
(100.0)%
Non-Capital Equipment
Professional/Technical
Service
50,003 (50,003)
5790
5793
Repair & Maintenance
Services
40,73
,498
77,300
50,000
2,000
—
(75,300)
(50,000)
(97.4)%
Emergency Damage
Repairs
(100.0)%
5802
5900
5912
5920
6203
Water —
337
361
337
—
—
(361)
(337)
(100.0)%
(100.0)%
—%
Meetings & Conferences
Boot/Pant Reimbursement
Training
— — 600 600
— — 3,350
—
3,350 —%
Administrative Overhead 216,169
491,032
216,169
622,886
(216,169)
(487,026)
(100.0)%
(78.2)%135,860
Debt Service & Capital Outlay
8100 Furniture & Equipment 29,650
29,650
—
—
—
—
—
—
—%
—%
4100 - Maintenance Total
4300 - Utility Services
Salary and Benefits
918,549 966,447 751,557 (214,890) (22.2)%
5101
5103
Full-Time Salaries
Over-Time Salaries
265,565
10,895
265,339
16,556
372,507
16,000
107,168
(556)

40.4%
(3.4)%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

144 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 42,156
474
% Change

82.2%
—%
5201
5202
5203
Health/Dental Insurance
Life Insurance
73,780
392
51,300
—
93,456
474
Accidental Death
Dismember
77 — 108 108 —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 1,322
4,027
80,850
8,140
15,023
5,868
1,127
—
—
—
1,934
5,480
1,934
5,480
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
77,895
11,622
18,705
—
120,764
16,553
22,706
6,335
42,869
4,931

55.0%

42.4%

21.4%
—%
4,001
6,335
— 1,512 1,512 —%
Fringe Benefits 6,562
447,979
— (6,562)
209,848
(100.0)%

46.8%467,066 657,82
Operating Expenses
5310 Operating Materials & 1,021 5,1 1
1,236
8,150 2,979 57.6%
Supplies
5314
5315
5321
5330
5350
5400
5413
Fuel 479
898
5,889
600
4,653
(300)
376.4%
(33.3)%

8.8%
Uniforms
Vehicle Operations
Rentals/Leases
Non-Capital Equipment
Dues & Memberships
37,648 7,669
9,715
24,385
700
40,972
40,000
5,000
200
3,303
285 0.7%
(19,385)
(500)
(79.5)%
(71.4)%
(56.9)%
—
Government Fees/
Licenses
2,5 7,355 3,170 (4,185)
5600
5710
Misc Expenses — 89 — (89) (100.0)%
(7.6)%Professional/Technical
Service
60,637 78,446 72,500 (5,946)
5790
5793
Repair & Maintenance
Services
33,722
3,664
53,500
35,000
63,000
10,000
9,500 17.8%
Emergency Damage
Repairs
(25,000) (71.4)%
5802
5804
5900
5910
Water 5,198
4,070
33 6,500
8,550
1,750
900
11,000
12,000
2,000
—
4,500
3,450
250

69.2%

40.4%Electric
Meetings & Conferences 14.3%
Travel/Mileage
Reimbursement
726 (900) (100.0)%
Debt Service & Capital Outlay
6203 Administrative Overhead 165,668
340,492
12,204
165,668
467,534
12,204
—
274,480
—
(165,668)
(193,054)
(12,204)
(100.0)%
(41.3)%
8100 Furniture & Equipment (100.0)%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 145
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
12,204
Revised FY 2026 Budget Difference
(12,204)
4,590
% Change
(100.0)%

0.5%
12,204 —
4300 - Utility Services Total
4400 - Vehicle Maintenance
Operating Expenses
819,762 927,717 932,307
5330 Rentals/Leases —
—
—
—
47,350
47,350
47,350
47,350
—%
—%
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
120,721 241,693 — (241,693) (100.0)%
8100
8200
Furniture & Equipment
Vehicles
26,280
92,622
—
—
—
6,500
—
16,500
—%
—%
239,623
239,623
241,693
241,693
1 500
63,85
(225,193)
(177,843)
(93.2)%
(73.6)%4400 - Vehicle Maintenance Total
4500 - Environmental
Operating Expenses
5797 Street Sweeping —
—
—
—
—
—
299,693
299,693
299,693
299,693
299,693
299,693
—%
—%
—%4500 - Environmental Total
4700 - City Engineering
Operating Expenses
6203 Administrative Overhead 265
265
265
—
—
—
(265)
(265)
(265)
(100.0)%
(100.0)%
(100.0)%
65 264700 - City Engineering Total
4990 - Pw Capital Improvemen
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
18,346
4,373
26 —
—
—
—
—
—
—
—
—
—
—
—
—%
—%
—%
—%Accidental Death
Dismember
4 5204
5205
5206
5208
5209
5211
5212
LT/ST Disability 82
266
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—%
—%
—%
—%
—%
—%
—%
—%
FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
5,572
489
917
369
73 30,518
Debt Service & Capital Outlay
8000 Capital Improvement 508,141 1,509,366 — (1,509,366) (100.0)% City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

146 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference (1,509,366)
(1,509,366)
% Change
(100.0)%
(100.0)%
508,141
538,659
1,509,366
1,509,366
—
—4990 - Pw Capital Improvement
Total
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 25,508
25,508
25,508
25,508
—%
—%—
—
—
—8000 - Debt Services Total
423 - Drainage Maint District Total
424 - Recycled Water Fund
1900 - General Government
Operating Expenses
25,508 25,508 —%
3,113,832 4,270,550 2,724,349 (1,546,201) (36.2)%
5620 Bad Debt Expense 579 — —
—
—%
—%
Transfers Out
6112 Information Technology
ISF
10,872 10,8 2
5,394
10,872
6113
6203
General Liability ISF
Administrative Overhead
5,394
—
5,394
40,795
40,795
16,266
57,061
—
40,795
40,795
—
—%
—%
579 —
6,266
—%
—%
1900 - General Government Total
4300 - Utility Services
16,266 40,795 250.8%
Salary and Benefits
5101
5103
5201
5202
5203
Full-Time Salaries
Over-Time Salaries
Health/Dental Insurance
Life Insurance
,361
,179
11,155
80 53,448
1,536
10,800
—
325,820
3,000
89,472
429
272,372
1,464
78,672
429
509.6%

95.3%
728.4%
—%
Accidental Death
Dismember
16 — 98 98 —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 236
812
—
—
1,742
4,755
1,742
4,755
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
17,047
1,698
3,226
654
15,691
2,341
3,313
—
105,629
14,364
20,371
6,965
89,938
12,023
17,058
6,965
573.2%
513.6%
514.9%
—%
230 — 1,312 1,312 —%
Fringe Benefits — 1,190
88,319
— (1,190)
485,639
(100.0)%
549.9%92,694 573,958
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 147
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
4,130
Revised FY 2026 Budget Difference
3,925
% Change

83.1%
Operating Expenses
5310 Operating Materials &
Supplies
4,725 8,650
5312
5315
5350
5400
5710
Special Activity Supplies
Uniforms
282
225
300
850
—
500
(300)
(350)
(100.0)%
(41.2)%

2.1%Non-Capital Equipment
Dues & Memberships
8,764
512
17,630
1,200
15,600
18,000
700
370
(500) (41.7)%

72.4%Professional/Technical
Service
8,618 26,900 11,300
5790 Repair & Maintenance
Services
3,432 61,355 15,697 (45,658) (74.4)%
5804
5808
6203
Electric 53,862
44,505
55,419
179,749
106,000
55,000
55,419
318, 79
1 6,000
115, 00
—
—
60,000
—%
109.1%
(100.0)%
(8.4)%
Recycled Water Purchase
Administrative Overhead (55,419)
(26,632)291,447
Debt Service & Capital Outlay
8100 Furniture & Equipment 579
579
—
—
49,050
49,050
49,050
49,050
—%
—%
4300 - Utility Services Total
424 - Recycled Water Fund Total
500 - Lancaster Power Authority
1900 - General Government
Operating Expenses
273,022
28 ,398 914,455
971,516
508,057
548,852
125.0%
129.9%4 2,664
5806 Power Purchase Expen 9,471
,471
—
—
—
—
—
—
—%
—%
Transfers Out
6112 Information Technology
ISF
535 535 535 — —%
6113 General Liability ISF 349
884
349
884
884
349
884
884
—
—
—
—%
—%
—%1900 - General Government Total
8000 - Debt Services
940,355
Debt Service & Capital Outlay
7000
7100
Debt Services - Prin —
397,220
397,220
397,220
—
—
—
—
945,000
364,042
945,000
364,042
—%
—%
—%
—%
Debt Service - Interest
1,309,042
1,309,042
1,309,042
1,309,0428000 - Debt Services Total
9100 - Lancaster Choice Energy
Operating Expenses
5710 Professional/Technical
Service
— 5,000 5,000 — —%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

148 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference (10,621)
(10,621)
% Change
(100.0)%
(68.0)%
6203 Administrative Overhead 10,621
10,621
10,621
15,621
—
5,000
Debt Service & Capital Outlay
7000
7100
Debt Services - Prin —
—
735,000
406,004
—
—
(735,000)
(406,004)
(100.0)%
(100.0)%
(100.0)%
(99.6)%
Debt Service - Interest
— 1,141,004
1,156,625
— (1,141,004)
(1,151,625)9100 - Lancaster Choice Energy
Total
10,621 5,000
500 - Lancaster Power Authority
Total
1,348,196 1,157,509 1,314,926 157,417 13.6%
501 - Lancaster Choice Energy
1000 - City Administration
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
238,931
24,802
283
230,40
30, 70
—
33,317
2,878
237
(197,084)
(27,192)
237
(85.5)%
(90.4)%
—%
Accidental Death
Dismember
57 — 8 8 —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 986 —
—
137
483
137
483
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
6 ,545
10,091
18,153
—
10,801
1,459
2,665
876
(56,744)
(8,632)
(15,487)
876
(84.0)%
(85.5)%
(85.3)%
—%
8 11,9 7
2,847
979 — 133 133 —%
Fringe Benefits — 6,758
363,019
— (6,758)
(310,022)
(100.0)%
(85.4)%374,357 52,996
Operating Expenses
5319
5710
Donations Expense 45,475 65,475
1,322
100,000
—
34,525
(1,322)

52.7%
Professional/Technical
Service
107,322 (100.0)%
5725
5910
Sponsorship Expense 133,449
—
156,640
—
175,000
720
18,360
720

11.7%
—%Travel/Mileage
Reimbursement
286,246
660,603
223,437
586,455
275,720
328,716
52,283 23.4%
1000 - City Administration Total
1500 - Communications
Operating Expenses
(257,739) (43.9)%
6203 Administrative Overhead 1,219,845
1,219,845
1,219,845
1,219,845
1,219,845
1,219,845
—
—
—
(1,219,845)
(1,219,845)
(1,219,845)
(100.0)%
(100.0)%
(100.0)%1500 - Communications Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 149
Citywide Expenditure Summary
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change 1700 - Finance/It Administration
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
—
—
—
—
—
—
—
—
313,090
41,676
346
313,090
41,676
346
—%
—%
—%
—%Accidental Death
Dismember
79 79
5204
5205
5206
5208
5209
5211
5212
LT/ST Disability —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
1,287
4,540
1,287
4,540
—%
—%
—%
—%
—%
—%
—%
—%
—%
FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
101,502
3,713
101,502
13,713
19,787
7,405
1 787
7,40
1,252 1,252
504,677
504,677
504,677
504,6771700 - Finance/It Administration
Total
1710 - Accounting
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
—
—
—
—
80,509
15,112
89 80,509
15,112
89 —%
—%
—%
—%
—
Accidental Death
Dismember
20 20
5204
5205
5206
5208
5209
5211
5212
LT/ST Disability —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
331
1,167
331
1,167
—%
—%
—%
—%
—%
—%
—%
—%
—%
FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
26,100
3,526
26,100
3,526
4,025 4,025
1,575 1,575
322 322
132,777
132,777
132,777
132,7771710 - Accounting Total
1900 - General Government
Transfers Out
6112 Information Technology
ISF
132,566
92,227
132,566
92,227
132,566
92,227
—
—
—%
—%6113 General Liability ISF
Operating Expenses
6203 Administrative Overhead — — 510,951 510,951 —%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

150 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 510,951
(46,465)
(46,465)
464,486
% Change
—%—
46,408
—
46,465
510,951
—6999 Inter-Fund Transfers Out (100.0)%
(17.1)%
171.2%
271,201
271,201
271,258
271,258
224,793
735,7441900 - General Government Total
1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement —
—
—
1,609,242
1,609,242
1,609,242
—
—
—
(1,609,242)
(1,609,242)
(1,609,242)
(100.0)%
(100.0)%
(100.0)%1990 - Gen Gov Capital
Improvement Total
4200 - Transportation
Operating Expenses
5790
5793
5804
Repair & Maintenance 27,084
3,390
33,454
5, 30
42,28
5,000
8,832
(430)

26.4%
(7.9)%
Services
Emergency Damage
Repairs
Electric 90,563
121,036
121,036
60,000
84 212,496
259,782
259,782
152,496
160,898
160,898
254.2%
162.7%
162.7%4200 - Transportation Total
8000 - Debt Services
Transfers Out
,884
6999 Inter-Fund Transfers Out —
—
—
—
—
—
25,508
25,508
25,508
25,508
25,508
25,508
—%
—%
—%8000 - Debt Services Total
9100 - Lancaster Choice Energy
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
297,384
27,156
253
295,126
19,430
—
—
—
—
—
(295,126)
(19,430)
—
(100.0)%
(100.0)%
—%
Accidental Death
Dismember
49 — — —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 1,385
4,419
85,431
8,934
31,382
7,314
1,230
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
86,732
12,927
22,200
—
(86,732)
(12,927)
(22,200)
—
(100.0)%
(100.0)%
(100.0)%
—%
— — —%
Fringe Benefits 7,444
443,858
(7,444)
(443,858)
(100.0)%
(100.0)%464,936
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 151
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
49,560
Revised FY 2026 Budget Difference
(552)
% Change
(1.1)%
Operating Expenses
5310 Operating Materials &
Supplies
50,552 50,000
5311
5312
5314
5321
5400
5600
5620
5700
5710
Postage 130
—
2,500
—
500
20,000
—
(2,000)
20,000
(80.0)%
—%Special Activity Supplies
Fuel — 1,187
3,193
107,596
—
(1,187) (100.0)%
(100.0)%

51.5%
—%
Vehicle Operations
Dues & Memberships
Misc Expenses
Bad Debt Expense
Services
3,193 — (3,193)
103,493
822,797
10,451,111
187,050
1,489,523
163,000
—
55,404
—
2,419,190
—
— (2,419,190)
130,000
1,239,352
(100.0)%
—%0,000
1,89 164Professional/Technical
Service
653,812 189.6%
5720
5730
5740
5806
5807
5900
5910
Advertising 1,650
—
61,10
00 30,000
500
(31,100)
—
(50.9)%
—%Printing/Binding
Legal Services 13,403
64,080,519
634,919
—
23,500
787,927
12,000 (11,500)
28,311,180
385,000
2,850
(48.9)%

61.8%
187.8%

83.8%

47.7%
Power Purchase Expense
Nem Payouts
74,099,107
590,000
6,250Meetings & Conferences 3,400
0,500Travel/Mileage
Reimbursement
15,508 5,008
5920
6203
Training —
629,8 6
7,924
1,000
629,806
1,000
—
—
(629,806)
—%
(100.0)%

54.1%
Administrative Overhead
49,960,763
50,404,621
77,011,029
77,011,029
27,050,266
26,606,4089100 - Lancaster Choice Energy
Total
,860 52.8%
9150 - Energy
Operating Expenses
5710 Professional/Technical
Service
14,422 189,603 — (189,603) (100.0)%
14,422
14,422
189,603
189,603
—
—
(189,603)
(189,603)
(100.0)%
(100.0)%9150 - Energy Total
9170 - Hydrogen
Operating Expenses
5312
5319
5710
Special Activity Supplies 867
31,000
1,000
31,000
—
—
—
(1,000)
(31,000)
(100.0)%
(100.0)%
(100.0)%
Donations Expense
Professional/Technical
Service
638,044 764,285 (764,285)
5740
5900
Legal Services 660 2,828
9,887
—
—
(2,828)
(9,887)
(100.0)%
(100.0)%Meetings & Conferences 9,887
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

152 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference (809,000)
% Change
(100.0)%
(100.0)%

43.1%
680,458
680,458
809,000
809,000
—
—9170 - Hydrogen Total (809,000)
501 - Lancaster Choice Energy
Total
81,900,425 55,188,908 78,998,234 23,809,326
530 - Lancaster Financing Authority
1900 - General Government
Operating Expenses
5413 Government Fees/
Licenses
504,305 — — — —%
5600 Misc Expenses 172,648
676,953
—
—
—
—
—
—
—%
—%
Debt Service & Capital Outlay
7000 Debt Services - Prin —
—
3,553,681
3,553,68
3,553, 81
—
—
—
(3,553,681)
(3,553,681)
(3,553,681)
(100.0)%
(100.0)%
(100.0)%1900 - General Government Total
1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
676,953
8000 Capital Improvement —
—
—
—
—
(818,008)
(818,008)
(818,008)
(100.0)%
(100.0)%
(100.0)%
8,008
1990 - Gen Gov Capital
Improvement Total
8 8,008
2990 - Cd Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement —
—
—
0 0
0 —
—
—
(0)
(0)
(0)
(100.0)%
(100.0)%
(100.0)%2990 - Cd Capital Improvement
Total
4990 - Pw Capital Improvement
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
10,243
1,689
11 —
—
—
—
—
—
—
—
—
—
—
—
—%
—%
—%
—%Accidental Death
Dismember
2 5204
5205
5206
5208
5209
5211
5212
LT/ST Disability 37
146
3,111
358
512
308
41 —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—%
—%
—%
—%
—%
—%
—%
FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 153
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
16,459
Revised FY 2026 Budget Difference
—
% Change
—%— —
Debt Service & Capital Outlay
8000 Capital Improvement 240,470
240,470
256,928
4,466,628
4,466,628
4,466,628
—
—
—
(4,466,628)
(4,466,628)
(4,466,628)
(100.0)%
(100.0)%
(100.0)%4990 - Pw Capital Improvement
Total
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 408,817
408,817
408,817
670,039
670,039
670,039
—
—
—
(670,039)
(670,039)
(670,039)
(100.0)%
(100.0)%
(100.0)%6990 - Parcs Capital Improvement
Total
8000 - Debt Services
Debt Service & Capital Outlay
7000
7100
Debt Services - Prin 1,130,000
2,417,853
3,547,853
3,547,853
—
—
—
1,475,000
2,373,719
3,848,719
3,848,719
1,475,000
2,373,719
3,848,719
3,848,719
—%
—%
—%
—%
Debt Service - Interest
8000 - Debt Services Total
8010 - LRBs 24A BASE RENTAL
Debt Service & Capital Outlay
7100 Debt Service - Interest —
—
—
2,651,100
2,651,100
2,651,100
2,651,100
2,651,100
2,651,100
—%
—%
—%
—
8010 - LRBs 24A BASE RENTAL
Total
8020 - LRBs 24B BASE RENTAL
Debt Service & Capital Outlay
7000
7100
Debt Services - Prin —
—
—
—
—
—
—
—
510,000
353,734
863,734
863,734
510,000
353,734
863,734
863,734
—%
—%
—%
—%
Debt Service - Interest
8020 - LRBs 24B BASE RENTAL
Total
530 - Lancaster Financing Authority
Total
4,890,552 9,508,356 7,363,554 (2,144,802) (22.6)%
601 - Avaqmd
7100 - Avaqmd
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
477,529
116,242
929
641,266
108,000
—
877,283
155,054
984
236,017
47,054
984

36.8%

43.6%
—%
Accidental Death
Dismember
183 — 225 225 —%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

154 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 3,318
% Change
—%5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 2,884
10,221
213,818
21,220
41,265
18,451
2,816
—
—
3,318
12,721
284,409
38,425
51,021
21,271
3,509
FICA/Medicare 12,721
96,155
10,338
3,318
—%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
188,254
28,087
47,703
—

51.1%

36.8%

7.0%
21,271
3,509
—%
— —%
Fringe Benefits — 15,934
1,029,244
1,029,244
1,029,244
— (15,934)
418,975
418,975
418,975
(100.0)%

40.7%

40.7%

40.7%
905,556
905,556
905,556
1,448,219
1,44 ,2197100 - Avaqmd Total
601 - Avaqmd Total 1 8,219
650 - Antelope Valley Fair
7500 - Antelope Valley Fair
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
—
—
—
—
162,807
28,782
180
162,807
28,782
180
—%
—%
—%
—%
—
—
—Accidental Death
Dismember
41 41
5204
5205
5206
5208
5209
5211
5212
LT/ST Disability —
—
—
—
—
—
—
—
—
—
661
2,361
661
2,361
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
FICA/Medicare
CalPERS Retirement
Workers' Compensatio
Deferred Compensatio
Retiree Health Savings
Unemployment
—
—
—
—
—
—
—
—
18,918
7,131
18,918
7,131
8,140 8,140
5,356 5,356
651 651
235,027
235,027
235,027
235,027
235,027
235,027
7500 - Antelope Valley Fair Total
650 - Antelope Valley Fair Total
841 - Other Post Employment Benefits
1900 - General Government
Operating Expenses
5710 Professional/Technical
Service
9,113 — — — —%
9,113
9,113
9,113
—
—
—
—
—
—
—
—
—
—%
—%
—%
1900 - General Government Total
841 - Other Post Employment
Benefits Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 155
Citywide Expenditure Summary
FY 2025
Revised FY 2026 BudgetClassification
850 - Cfd 21-1 Public Services
2500 - Special Districts
Operating Expenses
FY 2024 Actuals Difference % Change
5710 Professional/Technical
Service
— 6,000 26,000 20,000 333.3%
—
—
—
6,000
6,000
6,000
26,000
26,000
26,000
20,000
20,000
20,000
333.3%
333.3%
333.3%
2500 - Special Districts Total
850 - Cfd 21-1 Public Services
Total
851 - Cfd 89-1 Eastside Water Fund
1900 - General Government
Operating Expenses
5600 Misc Expenses 2,185
2,185
2,185
2,185
—
—
—
—
—
—
—
—
—
—
—
—
—%
—%
—%
—%
1900 - General Government Total
851 - Cfd 89-1 Eastside Water
Fund Total
Department Total 349,276,028 4 65 303,529,856 (174,082,509) (36.4)% City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

156 Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office

158 City Manager's Office
Department Expense by Fund
FY 2025
Fund FY 2024 Actuals
9,721,192
346,171
Revised FY 2026 Budget Difference
1,890,831
(1,667,280)
(132,359)
% Change

14.8%101
120
218
230
501
General Fund 12,795,022 14,685,852
Employee Benefits
Proposition A
1,667,280
132,359
—
—
(100.0)%
(100.0)%
(100.0)%
(81.8)%
(9.6)%
132,359
State Grants - Other
Lancaster Choice Energy
180,180 203,261 — (203,261)
1,880,448
12,260,350
1,806,300
16,604,222
328,716
15,014,569
(1,477,584)
(1,589,653)Department Total
Department Expense by Division
FY 2025
Category FY 2024 Actuals Revised FY 2026 Budget Difference (334,489)
1,008,158
2,919,224
276,423
% Change
(7.5)%
—%
1000
1020
1030
1040
1100
1300
1500
1510
2400
2800
City Administration
Emergency Management
Economic Develoment
Film
3,459,041
—
4,458,522 4,124,033
,008,158
2,91 ,224
276,4 3
2,458,514
123,852
3,071,209
1,033,157
—
—
— —
—
—%
— —%
City Council 1,867,984
79,117
3,105,765
1,183,410
2,3 ,202
1 1,7 4,246 684,267 38.6%
(74.9)%
(19.9)%
(36.7)%
(100.0)%
(100.0)%
(9.6)%
Legal Services
Communications
Lancaster TV
494, 8 (370,526)
(760,851)
(597,819)
(4,170,476)
(243,563)
(1,589,653)
3,832,059
30, 76
CMO - Economic Development
Film
4,170,476
243,563 —
Department Total 50 16,604,222 15,014,569
Department Expense by Ca ory
FY 2025
Classification 4 Actuals
950,608
Revised FY 2026 Budget Difference
(2,241,538)
513,295
% Change
(97.8)%

5.3%
Debt Service & Capital Outlay
Operating Expenses
Salary and Benefits
Transfers Out
2,291,538 50,000
10,197,396
4,767,172
—
7,250,465
3,974,613
84,663
9,684,101
4,543,919
84,663
223,253 4.9%
(84,663) (100.0)%
(9.6)%Department Total 12,260,350 16,604,222 15,014,569 (1,589,653) City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office 159
CityAdministration
City Administration
Organization Detail:

City Manager’s Office
Administration
Department/Division nos. 1000
City Manager
Assistant City Manager Administrative Assistant
Analyst Coordinator I
Admin Assis
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

160 City Manager's Office
City Administration
Division Expense by Fund
FY 2025
Fund
101
218
230
501
Funding Source FY 2024 Actuals
2,485,900
132,359
Revised FY 2026 Budget Difference
258,870
% Change

7.3%General Fund 3,536,447
132,359
203,261
586,455
4,458,522
3,795,317
—Proposition A (132,359)
(203,261)
(257,739)
(334,489)
(100.0)%
(100.0)%
(43.9)%
(7.5)%
State Grants - Other
Lancaster Choice Energy
180,180 —
660,603 328,716
4,124,033Department Total 3,459,041
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5103
5104
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 1,020,651
—
1,069,897 1,185,626
—
115,730
(2,000)
15,000
24,842
3,378

10.8%
(100.0)%

16.7%

16.1%
—%
Over-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
2,000
90,000
15 ,340
—
66,171
142,184
1,323
263
10 ,000
179,1 2
3,378
Accidental Death Dismember
LT/ST Disability
— 315 315 —%
4,179
15,949
— 3,936 3,936 —%
FICA/Medicare — 17,192
384,372
51,878
81,265
31,796
4,743
17,192
70,476
5,017
—%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
3 ,886
3 313,896
46,861
81,539
—

22.5%

10.7%
(0.3)%
—%
89 (274)
36,299
,419
—
31,796
4,743— —%
Fringe Benefits 27,338
1,785,871
— (27,338)
262,812
(100.0)%

14.7%Salary and Benefits ,700,717 2,048,682
Operating Expenses
5310 Operating Materials &
Supplies
2,202 3,500 3,500 — —%
5311
5312
5314
5316
5319
5321
5350
5360
5400
5409
5656
5710
Postage 44
36,521
—
1,350
53,000
84 350
42,600
1,104
—
(1,000)
(10,400)
1,020
(74.1)%
(19.6)%Special Activity Supplies
Fuel 1,214.4%
(100.0)%
159.6%
3,299.2%
(100.0)%
293.9%
(35.5)%
Emergency Supplies
Donations Expense
Vehicle Operations
Non-Capital Equipment
Computers Hardware
Dues & Memberships
General Liability
Grant Expense
81,857
77,751
226
165,971
65,475
226
(165,971)
104,525
7,456
170,000
7,682
—— 54,000
138,937
173,600
112,653
203,261
991,182
(54,000)
408,308
(61,600)
38,121
136,549
138,497
112,653
180,180
485,416
547,245
112,000
150,774
—

33.8%
(203,261)
(341,182)
(100.0)%
(34.4)%Professional/Technical Service 650,000
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office 161
CityAdministration
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals
1,417
Difference
(10,000)
(87,152)
—
% Change
(74.1)%
(21.1)%
—%
5720
5725
5730
5790
Advertising 13,500
412,152
215
3,500
325,000
215
Sponsorship Expense
Printing/Binding
291,289
155
Repair & Maintenance
Services
— 8,180 8,180 — —%
5900
5910
Meetings & Conferences 32,968
48,243
24,195 20,000
27,200
(4,195) (17.3)%
(75.9)%Travel/Mileage
Reimbursement
112,811 (85,611)
5920
6203
Training —
132,359
6,000
132,359
6,000
—
—
(132,359)
(597,301)
(334,489)
—%
(100.0)%
(22.3)%
(7.5)%
Administrative Overhead
Operating Expenses Total
Department Total
1,758,324
3,459,041
2,672,651
4,458,522
2,075,350
,124,033
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

162 City Manager's Office
Emergency Management
Emergency Management
Division Expense by Fund
FY 2025
Fund
101
Funding Source
General Fund
FY 2024 Actuals Revised FY 2026 Budget Difference
1,008,158
1,008,158
% Change
—%—
—
—
—
1,008,158
1,008,158Department Total —%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
Full-Time Salaries —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
125,236
28,782
138
125,236
28,782
138
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
32 32
515 515
FICA/Medicare 1,816
40,601
5,485
6,262
2,100
501
1,816
40,601
5,485
6,262
2,100
501
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
Salary and Benefits Total 211,467 211,467
Operating Expenses
5310 Operating Materials &
Supplies
— — 9,600 9,600 —%
5312
5316
5360
5371
5400
5409
5710
5720
5900
5910
Special Activity Suppl
Emergency Supplies
Computers Hardware
Radio Communications
Dues & Memberships
General Liability
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
20,300
64,000
280,113
24,000
1,575
20,300
64,000
280,113
24,000
1,575
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
20,103
339,000
8,000
20,103
339,000
8,000
Professional/Technical Service
Advertising
Meetings & Conferences 8,000 8,000
Travel/Mileage
Reimbursement
20,000 20,000
5920 Training —
—
—
—
—
—
2,000
796,691
2,000
796,691
—%
—%
—%
Operating Expenses Total
Department Total 1,008,158 1,008,158
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office 163
EconomicDeveloment
Economic Develoment
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
101
Funding Source
General Fund
FY 2024 Actuals Difference
2,919,224
2,919,224
% Change
—%—
—
—
—
2,919,224
2,919,224Department Total —%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5104
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
Full-Time Salaries —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
241,287
43,000
38,947
266
241,287
43,000
38,947
266
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
Temporary Salaries
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
61 61
992 992
FICA/Medicare 3,499
78,224
10,568
12,064
7,779
965
3,499
78,224
10,568
12,064
7,779
965
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
Salary and Benefits Total 437,651 437,651
Operating Expenses
5310 Operating Materials &
Supplies
— — 107,500 107,500 —%
5311
5312
5360
5400
5409
5414
5710
5725
5910
Postage —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
1,120
900,000
523,729
372,269
54,455
5,000
1,120
900,000
523,729
372,269
54,455
5,000
—%
—%
—%
—%
—%
—%
—%
—%
—%
Special Activity Supplies
Computers Hardware
Dues & Memberships
General Liability
Property Tax On Land
Professional/Technical Service
Sponsorship Expense
465,000
7,500
465,000
7,500
Travel/Mileage
Reimbursement
45,000 45,000
Operating Expenses Total
Department Total
—
—
—
—
2,481,573
2,919,224
2,481,573
2,919,224
—%
—%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

164 City Manager's Office
Film
Film
Division Expense by Fund
FY 2025
Fund
101
Funding Source
General Fund
FY 2024 Actuals Revised FY 2026 Budget Difference
276,423
276,423
% Change
—%—
—
—
—
276,423
276,423Department Total —%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5210
5211
5212
Full-Time Salaries —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
125,236
20,578
138
125,236
20,578
138
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
32 32
1 391
1,816
40,601
5,485
6,262
1,080
3,000
501
1,391
1,816
40,601
5,485
6,262
1,080
3,000
501
FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
H.S.A. Contribution
Retiree Health Savings
Unemployment
Salary and Benefits Total 206,119 206,119
Operating Expenses
5312
5400
5409
5710
5910
Special Activity Supplie —
—
—
—
—
—
—
—
—
—
32,250
1,950
20,103
7,000
9,000
32,250
1,950
20,103
7,000
9,000
—%
—%
—%
—%
—%
Dues & Memberships
General Liability
Professional/Technical Service
Travel/Mileage
Reimbursement
Operating Expenses Total
Department Total
—
—
—
—
70,303 70,303 —%
—%276,423 276,423
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office 165
City Council
City Council
Organization Detail:

City of Lancaster
City Council
Department/Division no. 1100
City of Lancaster Residents
Mayor Vice Mayor
Council Member (3)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

166 City Manager's Office
City Council
Division Expense by Fund
FY 2025
Fund
101
120
Funding Source
General Fund
FY 2024 Actuals
1,868,143
(159)
Revised FY 2026 Budget Difference
684,267
—
% Change

38.6%
—%
1,774,246
—
2,458,514
—Employee Benefits
Department Total 1,867,984 1,774,246 2,458,514 684,267 38.6% Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5105
5201
5202
5203
5205
5206
5208
5212
5214
Salaries- Other 44,700
274,388
425
42,300
234,131
—
136,500
251,811
552
94,200
17,680
552
222.7%

7.6%Health/Dental Insurance
Life Insurance —%
Accidental Death Dismember
FICA/Medicare
83 — 126 126 —%
1,263
12,722
2,161
318
— ,196 1,196 —%
CalPERS Retirement
Workers' Compensation
Unemployment
1 ,258
3,692
—
— (14,258)
11,846
3,614
(100.0)%
320.9%
—%
15,538
3,614
—Fringe Benefits — 2,352
96, 33
(2,352)
112,604
(100.0)%

37.9%Salary and Benefits Total 336,058 409,337
Operating Expenses
5310 Operating Materials &
Supplies
3 5,000 3,000 (2,000) (40.0)%
5311
5312
5314
5321
5400
5710
5720
5725
5728
5730
5740
5790
Postage 455
1,853
2,345
1,002
2,187
341,012
13,553
—
550
68,203
335
550
235,000
2,208
—
166,797
1,873
14,362
2,000
(47)
—%
244.6%
559.2%
1,433.4%

18.2%
Special Activity Supplies
Fuel
Vehicle Operations
Dues & Memberships
Professional/Technical Service
Advertising
1,002
11,000
375,047
72,000
—
15,364
13,000
375,000
167,000
100,000
—
(0.0)%
95,000
100,000
—
131.9%
—%Sponsorship Expense
Impact Program
Printing/Binding
Legal Services
(159) — —%
158 554 554 (0) (0.0)%
1,064,441
—
900,000
8,978
1,100,000
—
200,000
(8,978)

22.2%
Repair & Maintenance
Services
(100.0)%
5801 Telephone 6,000 6,000 12,000 6,000 100.0%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office 167
City Council
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals
2,535
Difference
—
% Change
—%5900
5910
Meetings & Conferences 3,000 3,000
Travel/Mileage
Reimbursement
12,548 23,839 20,000 (3,839) (16.1)%
5920 Training —
1,531,925
1,867,984
2,005
1,477,513
1,774,246
2,500
2,049,177
2,458,514
495
571,663
684,267

24.7%

38.7%

38.6%
Operating Expenses Total
Department Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

168 City Manager's Office
Legal Services
Legal Services
Division Expense by Fund
FY 2025
Fund
101
Funding Source
General Fund
FY 2024 Actuals
79,117
Revised FY 2026 Budget Difference
(370,526)
(370,526)
% Change
(74.9)%
(74.9)%
494,378
494,378
123,852
123,852Department Total 79,117
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 10,955
690
12 196,429
18,000
—
—
—
—
—
—
—
—
—
—
—
—
—
—
(196,429)
(18,000)
—
(100.0)%
(100.0)%
—%
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
2 — — —%
32 — — —%
FICA/Medicare 163
3,327
304
548
344
46 — — —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
5 ,66
8,6 4
15,850
—
(57,665)
(8,604)
(15,850)
—
(100.0)%
(100.0)%
(100.0)%
—%
— — —%
Fringe Benefits — 4,730
301,278
(4,730)
(301,278)
(100.0)%
(100.0)%Salary and Benefits Total 6,421
Operating Expenses
5310 Operating Materials &
Supplies
— 750 100 (650) (86.7)%
5311
5360
5400
5409
5710
5740
5900
5910
Postage —
19,423
1,078
16,927
10,679
14,256
—
500
19,423
2,500
100
20,904
—
(400)
1,481
(80.0)%

7.6%Computers Hardware
Dues & Memberships
General Liability
(2,500)
(14,179)
(41,744)
(9,256)
(1,000)
(1,000)
(100.0)%
(83.8)%
(45.5)%
(15.6)%
(100.0)%
(100.0)%
16,927
91,744
59,256
1,000
2,748
50,000
50,000
—
Professional/Technical Service
Legal Services
Meetings & Conferences
Travel/Mileage
Reimbursement
333 1,000 —
Operating Expenses Total
Department Total
62,696
79,117
193,100
494,378
123,852
123,852
(69,248) (35.9)%
(74.9)%(370,526)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office 169
Communications
Communications
Organization Detail:

City Manager’s Office
Communications
Department/Division no. 1500, 1510
Assistant Director (PIO)
Manager
Ass Manager
Senior Specialist (2)
Coordinator I
Technician I
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

170 City Manager's Office
Communications
Division Expense by Fund
FY 2025
Fund
101
501
Funding Source FY 2024 Actuals
1,885,920
Revised FY 2026 Budget Difference
458,994
% Change

17.6%General Fund 2,612,214
1,219,845
3,832,059
3,071,209
—Lancaster Choice Energy 1,219,845 (1,219,845)
(760,851)
(100.0)%
(19.9)%Department Total 3,105,765 3,071,209
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5104
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 547,395
113,293
93,813
730
565,723
100,734
90,000
—
765,606
133,000
137,114
845
199,883
32,266
47,114
845

35.3%

32.0%

52.3%
—%
Temporary Salaries
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
144 — 193 193 —%
2,442
9,601
167,633
20,509
27,370
,980
— 3,1 6 3,136 —%
FICA/Medicare — 11,101
248,204
33,507
38,250
21,696
3,062
11,101
82,127
8,728
—%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
166, 7 49.5%

35.2%
(8.9)%
—%
24,779
41, 78
—
(3,728)
21,696
3,0623 — —%
Fringe Benefits — 14,017
1,003,308
— (14,017)
392,407
(100.0)%

39.1%Salary and Benefits Total 1 01,581 1,395,715
Operating Expenses
5310 Operating Materials
Supplies
7,012 7,000 3,000 (4,000) (57.1)%
5311
5312
5350
5360
5400
5409
5710
5720
5730
5910
Postage 47,364
21,546
—
85,000
39,255
61,559
79,110
23,564
77,692
433,880
126,990
555,337
19,856
85,000
50,295
—
11,040
—%

28.1%
(44.8)%
239.5%

31.4%

55.3%

32.8%

57.5%
(49.3)%
(24.5)%
Special Activity Supplies
Non-Capital Equipment
Computers Hardware
Dues & Memberships
General Liability
33,959 (27,600)
189,444
7,400
79,110
22,697
77,692
256,599
52,212
222,499
12,945
268,554
30,964
120,619
576,365
200,000
281,737
15,000
42,927
Professional/Technical Service
Advertising
142,485
73,010
Printing/Binding (273,600)
(4,856)Travel/Mileage
Reimbursement
5920 Training — 15,000 10,000 (5,000) (33.3)%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office 171
Communications
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals
1,219,845
Difference
(1,219,845)
(1,068,594)
% Change
(100.0)%
(38.9)%
6203 Administrative Overhead
Operating Expenses Total
1,219,845 —
2,019,520 2,744,088 1,675,494
Transfers Out
6999 Inter-Fund Transfers Out
Transfers Out Total
Department Total
84,663
84,663
84,663
84,663
—
—
(84,663)
(84,663)
(100.0)%
(100.0)%
(19.9)%3,105,765 3,832,059 3,071,209 (760,851)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

172 City Manager's Office
Lancaster TV
Lancaster TV
Division Expense by Fund
FY 2025
Fund
101
Funding Source
General Fund
FY 2024 Actuals
1,183,410
Revised FY 2026 Budget Difference
(597,819)
(597,819)
% Change
(36.7)%
(36.7)%
1,630,976
1,630,976
1,033,157
1,033,157Department Total 1,183,410
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5104
5205
5206
5208
5212
Temporary Salaries
FICA/Medicare
60,474
877
58,200
—
58,200
—
—
—
—
—
—
—
—%
—%
—%
—%
—%
—%
CalPERS Retirement
Workers' Compensation
Unemployment
11,851
1,832
242
— —
— —
— —
Salary and Benefits Total 75,276 8,200 58,200
Operating Expenses
5310 Operating Materials &
Supplies
66 — — — —%
5312
5341
5350
5360
5370
5400
5710
5720
5730
Special Activity Supplies
Peg Expense
1,016 1, 7 10,000
420,768
52,439
—
8,483
(590,896)
9,485
559.2%
(58.4)%

22.1%
7 ,803
0 1,011,664
42,954
26,507
6,055
Non-Capital Equipment
Computers Hardware
Audio Visuals
333
6,055
741
(26,507)
(6,055)
5,235
(100.0)%
(100.0)%
684.3%

10.7%
—
Dues & Memberships
Professional/Technica
Advertising
765 6,000
362,750
65,000
8,000
924,957
139,623
33,902
327,707
65,000
6,350
35,043
— —%
Printing/Binding 1,412 1,650 26.0%
Operating Expenses Total 1,049,822 1,488,518 (563,561) (37.9)% Debt Service & Capital Outlay
8100 Furniture & Equipment
Debt Service & Capital Outlay Total
Department Total
58,311
58,311
84,258
84,258
50,000
50,000
(34,258)
(34,258)
(40.7)%
(40.7)%
(36.7)%1,183,410 1,630,976 1,033,157 (597,819)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office 173
CMO - Economic Development
CMO - Economic Development
Organization Detail:

City Manager’s Office
Economic Development & Emergency Ops
Department/Division no. 1020, 1030, 1040, 2400, 2800
Manager Coordinator III
Supervisor
ordinator II
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

174 City Manager's Office
CMO - Economic Development
Division Expense by Fund
FY 2025
Fund
101
120
Funding Source
General Fund
FY 2024 Actuals
1,975,872
346,330
Revised FY 2026 Budget Difference
(2,503,196)
(1,667,280)
(4,170,476)
% Change
(100.0)%
(100.0)%
(100.0)%
2,503,196
1,667,280
4,170,476
—
—
—
Employee Benefits
Department Total 2,322,202
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 397,324
81,978
594
576,471
90,000
—
—
—
—
—
—
—
—
—
—
—
—
—
—
(576,471)
(90,000)
—
(100.0)%
(100.0)%
—%
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
116 — — —%
2,832
5,858
120,676
12,142
29,250
12,441
,630
— — —%
FICA/Medicare — — —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
1 9,232 (169,232)
(25,249)
(43,065)
—
(100.0)%
(100.0)%
(100.0)%
—%
25, 9
43,065
—
— — —%
Fringe Benefits — 15,223
919,240
(15,223)
(919,240)
(100.0)%
(100.0)%Salary and Benefits Total 41
Operating Expenses
5310 Operating Materials &
Supplies
364 1,000 — (1,000) (100.0)%
5311
5312
5360
5400
5409
5710
5725
5730
Postage 251
248,667
75,978
225,898
104,208
104,698
5,000
300
424,481
75,978
—
—
—
—
—
—
—
—
—
(300)
(424,481)
(75,978)
(259,569)
(104,208)
(173,010)
(5,000)
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
Special Activity Supplies
Computers Hardware
Dues & Memberships
General Liability
259,569
104,208
173,010
5,000
Professional/Technical Service
Sponsorship Expense
Printing/Binding — 410 (410)
Operating Expenses Total 765,064 1,043,956 (1,043,956)
Debt Service & Capital Outlay
8010 Property Aquistion
Debt Service & Capital Outlay Total
Department Total
892,297
892,297
2,207,280
2,207,280
4,170,476
—
—
—
(2,207,280)
(2,207,280)
(4,170,476)
(100.0)%
(100.0)%
(100.0)%2,322,202
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Manager's Office 175
Film
Film
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
101
Funding Source
General Fund
FY 2024 Actuals
242,831
Difference
(243,563)
(243,563)
% Change
(100.0)%
(100.0)%
243,563
243,563
—
—Department Total 242,831
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5210
5211
5212
5214
Full-Time Salaries 111,355
17,751
140
111,355
18,000
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
(111,355)
(18,000)
—
(100.0)%
(100.0)%
—%
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
28 — — —%
1,299
1,670
33,821
3,534
5,568
1,080
00 — — —%
FICA/Medicare — — —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
H.S.A. Contribution
Retiree Health Savings
Unemployment
3 ,69
4,8 7
7,668
—
(32,690)
(4,877)
(7,668)
—
(100.0)%
(100.0)%
(100.0)%
—%
— — —%
73 — — —%
Fringe Benefits — 4,699
179,289
(4,699)
(179,289)
(100.0)%
(100.0)%Salary and Benefits To 79,718
Operating Expenses
5311
5312
5360
5400
5409
5710
Postage 123
35,741
5,336
123
36,902
5,336
—
—
—
—
—
—
—
—
(123)
(36,902)
(5,336)
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
Special Activity Supplies
Computers Hardware
Dues & Memberships
General Liability
1,075 1,075 (1,075)
15,538
5,300
15,538
5,300
(15,538)
(5,300)Professional/Technical Service
Operating Expenses Total
Department Total
63,113
242,831
64,274
243,563
(64,274)
(243,563)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

176 City Manager's Office
Film
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services

178 Administrative Services
Department Expense by Fund
FY 2025
Fund FY 2024 Actuals
12,015,750
5,275,461
6,745,383
2,497,193
4,280,616
3,180
Revised FY 2026 Budget Difference
4,811,250
425,759
1,859,958
665,233
—
% Change

44.0%

5.5%
101
112
113
120
150
200
201
202
210
211
213
214
215
216
217
218
222
225
230
300
301
310
312
313
314
401
413
414
416
420
421
422
423
424
500
501
530
General Fund 10,937,325 15,748,575
Information Technology ISF
General Liability ISF
Employee Benefits
Capital Projects
7,672,178
5,891,598
1,080,580
—
8,097,937
7,751,556 31.6%

61.6%
—%
1,745,813
—
La County Grants - Other
Aqmd Grants
— — — —%
43,315 5,279
—
— (5,279)
—
(100.0)%
—%Measure H 26,722 —
198,734
1,626,528
—
Measure A — 121,037
6,363,906
—
77,697
(4,737,378)
—

64.2%
(74.4)%
—%
Measure M 1,619,773
49,306Metro - Local
Gas Tax 813,094
26,184
743,243
—
2, 41,390
—
2,098,147
—
282.3%
—%Gas Tax - Sb 1
Tda 3 12,464 — — — —%
Tda 8 5,869,807
1,627,136
9 5,86 807
1,630,20
—
9,775,678
2,268,300
—
3,905,871
638,100
—

66.5%

39.1%
—%
Proposition A
Surface Transportation Program
Measure R 1,079,849
62 081,420
—
1,084,082
—
2,662
—

0.2%
State Grants - Other
Federal Grants - Other
Traffic Safety
—%
83 — — — —%
3,025 260,000
—
— (260,000)
—
(100.0)%
—%Cdbg 5 1,453
224,766
719
—
Neighborhood Stabilizatio
Home Grant
— — — —%
719 — (719) (100.0)%
(100.0)%
—%
Low-Moderate Income Housing
Agency Fund
9,236,822
23,553
114,829
—
— (114,829)
——
Urban Structures Impact Fee
Traffic Impact Fees
Zero Net Energy (Solar)
Sewer Maintenance District
Landscape Maintenance District
Lighting Maintenance District
Drainage Maint District
Recycled Water Fund
Lancaster Power Authority
Lancaster Choice Energy
Lancaster Financing Authority
51,148 42,507
—
46,617
—
4,110
—

9.7%
1,595 —%
505 — — — —%
488,957
251,052
1,097,247
200,155
16,845
484,718
251,299
127,854
174,708
16,266
1,157,509
51,674,482
3,553,681
1,063,696
339,516
1,803,995
595,355
57,061
1,314,926
78,409,736
7,363,554
578,978
88,217
1,676,141
420,647
40,795
157,417
26,735,254
3,809,873
119.4%

35.1%
1,311.0%
240.8%
250.8%

13.6%

51.7%
107.2%
1,348,196
79,898,941
4,224,807
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 179
Department Expense by Fund
FY 2025
Revised FY 2026 BudgetFund FY 2024 Actuals
905,556
—
Difference
418,975
235,027
—
% Change

40.7%
—%
601
650
841
851
Avaqmd 1,029,244 1,448,219
235,027
—
Antelope Valley Fair
Other Post Employment Benefits
Cfd 89-1 Eastside Water Fund
Department Total
—
9,113 —
—
—%
2,185 — — —%
162,365,726 100,284,389 143,816,294 43,531,905 43.4%
Department Expense by Division
FY 2025
Category FY 2024 Actuals Revised FY 2026 Budget Difference 328,205
% Change

18.3%

31.6%

32.9%

61.3%
(41.1)%
103.5%
(33.3)%

3.7%
1200
1320
1400
1700
1710
1720
1730
1800
1810
1820
1900
7100
7500
8000
8010
8020
9100
9150
9170
City Clerk 1,343,232
6,745,383
2,755,555
1,297,665
1,869,399
866,555
369,023
4,972,851
302,657
—
1,797,538 2,125,743
7,751,556
,917,409
2,1 4,929
1,167,2 4
1,827,605
379,939
Risk Management
Human Resources
Finance/It Administration
Accounting
5,891,598
2,946,744
1,360,733
1,98 ,984
8,024
1,859,958
970,665
834,196
(815,730)
929,581Treasury
Procurement 569, 4 (189,635)
265,461Information Technology
Information Technology-GIS
IT - Radio Communications
General Government
Avaqmd
7,238,476
3 750
7,503,937
435,000 1,250 0.3%
— 159,000 159,000 —%
6 3,353,949
1,029,244
—
19,553,460
1,448,219
235,027
(3,800,489)
418,975
(16.3)%

40.7%
—%
56 Antelope Valley Fair
Debt Services
— 235,027
4,91 ,466
—
— 11,071,519
5,302,200
1,727,469
77,016,029
—
11,071,519
5,302,200
1,727,469
25,413,633
(370,379)
(809,000)
43,531,905
—%
LRBs 24A BASE RENTAL
LRBs 24B BASE RENTAL
Lancaster Choice Energy
Energy
— —%
— — —%
78,980,541
19,798
680,458
162,365,726
51,602,396
370,379
809,000
100,284,389

49.2%
(100.0)%
(100.0)%

43.4%
Hydrogen —
Department Total 143,816,294
Department Expense by Category
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 4,542,949
34,391,610
1,411,420
3,185,926
43,531,905
% Change

73.3%

50.3%

19.3%

17.3%

43.4%
Debt Service & Capital Outlay
Operating Expenses
Salary and Benefits
Transfers Out
5,396,205
125,656,352
11,047,006
20,266,164
162,365,726
6,194,685 10,737,634
102,713,637
8,729,335
68,322,027
7,317,915
18,449,762
100,284,389
21,635,688
143,816,294Department Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

180 Administrative Services
City Clerk
City Clerk
Organization Detail:

Administrative Services
City Clerk & Risk
Department/Division no. 1200, 1210, 1300, 1320
City Clerk
Administrative
Assistant
Assistant
City Clerk Coordinator I Analyst
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 181
City Clerk
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
101
Funding Source
General Fund
FY 2024 Actuals
1,343,232
Difference
328,205
328,205
% Change

18.3%1,797,538 2,125,743
2,125,743Department Total 1,343,232 1,797,538 18.3%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5103
5104
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 415,344
—
559,362
750
476,069
—
(83,293)
(750)
(14.9)%
(100.0)%
(23.8)%
(2.4)%
—%
Over-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
69,654
77,341
619
63,040
90,000
—
48,040
87,877
566
(15,000)
(2,123)
566
Accidental Death Dismember
LT/ST Disability
122 — 129 129 —%
1,798
6,994
126,577
14,125
19,865
,668
— 1,8 5
6,903
154,338
20,852
23,803
13,308
1,904
—
1,825 —%
FICA/Medicare — 6,903 —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
164, 0 (9,872)
(3,648)
(18,407)
13,308
1,904
(6.0)%
(14.9)%
(43.6)%
—%
24,500
42, 10
—
0 — —%
Fringe Benefits — 13,834
957,906
(13,834)
(122,290)
(100.0)%
(12.8)%Salary and Benefits Total 47,046 835,616
Operating Expenses
5310 Operating Materials
Supplies
1,970 4,975 6,975 2,000 40.2%
5311
5313
5360
5400
5409
5600
5710
5720
5730
5900
5910
Postage —
395,808
69,563
850
150
450,000
69,563
859
150
620,000
342,596
859
—
170,000
273,033
—
—%

37.8%
392.5%
—%
Elections Expense
Computers Hardware
Dues & Memberships
General Liability
Misc Expenses
77,709
—
77,709
11,953
130,000
85,000
353
80,423
—
2,714
(11,953)
40,000
(25,000)
—

3.5%
(100.0)%

30.8%
(29.4)%
—%
Professional/Technical Service
Advertising
18,363
28,451
—
170,000
60,000
353Printing/Binding
Meetings & Conferences 3,192
—
8,300 8,000
270
(300) (3.6)%
—%Travel/Mileage
Reimbursement
270 —
5920 Training 281
596,186
500
839,632
500
1,290,127
2,125,743
—
450,495
328,205
—%

53.7%

18.3%
Operating Expenses Total
Department Total 1,343,232 1,797,538
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

182 Administrative Services
Risk Management
Risk Management
Division Expense by Fund
FY 2025
Fund
113
Funding Source FY 2024 Actuals
6,745,383
Revised FY 2026 Budget Difference
1,859,958
1,859,958
% Change

31.6%General Liability ISF 5,891,598
5,891,598
7,751,556
7,751,556Department Total 6,745,383 31.6%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 123,561
—
123,561
18,000
—
126,045
—
2,484
(18,000)
139

2.0%
(100.0)%
—%
Health/Dental Insurance
Life Insurance 155 139
Accidental Death Dismember
LT/ST Disability
31 — 32 32 —%
1,441
1,864
37,528
3,846
12,356
7,809
13 — 1 400
1,828
40,863
5,521
12,604
6,721
504
1,400
1,828
4,590
109
—%
FICA/Medicare — —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
3 ,27
5,4 2
10,749
—

12.7%

2.0%
1,855
6,721
504

17.3%
—%
— —%
Fringe Benefits — 4,016
198,011
— (4,016)
(2,355)
(100.0)%
(1.2)%Salary and Benefits Total 9,104 195,656
Operating Expenses
5311
5400
5410
5740
5745
5900
5910
Postage 25
425
200
2,019
100
1,100
(100)
(919)
(50.0)%
(45.5)%

40.0%

27.3%
(11.1)%
221.7%
—%
Dues & Memberships
Liabilities Insurance
Legal Services
4,183,141
741,322
1,631,364
—
4,464,218
550,000
675,000
1,150
6,250,000
700,000
600,000
3,700
1,785,782
150,000
(75,000)
2,550
Legal Claims
Meetings & Conferences
Travel/Mileage
Reimbursement
— 1,000 1,000 —
Operating Expenses Total
Department Total
6,556,278
6,745,383
5,693,587
5,891,598
7,555,900
7,751,556
1,862,313
1,859,958

32.7%

31.6%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 183
HumanResources
Human Resources
Organization Detail:

Administrative Services
Human Resources
Department/Division nos. 1400
Assistant Director
Manager
Assitant Manager Senior Analyst
Specialist ICoordin )
Specialist I
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

184 Administrative Services
Human Resources
Division Expense by Fund
FY 2025
Fund
101
420
Funding Source FY 2024 Actuals
2,624,015
131,541
Revised FY 2026 Budget Difference
1,001,625
(30,960)
% Change

35.5%General Fund 2,819,080
127,664
3,820,705
96,704Sewer Maintenance District
Department Total
(24.3)%

32.9%2,755,555 2,946,744 3,917,409 970,665
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5104
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 1,101,579
123,810
184,071
1,525
1,070,843 1,274,345
100,000
254,857
1,490
203,502
(20,000)
74,857
1,490

19.0%
(16.7)%

41.6%
—%
Temporary Salaries
Health/Dental Insurance
Life Insurance
120,000
180,000
—
—
—
—
Accidental Death Dismember
LT/ST Disability
302 340 340 —%
5,602 6,0 2 6,052 —%
FICA/Medicare 17,849
351,346
37,568
55,076
,940
18,478
413,134
55,737
63,627
32,009
5,097
18,478
98,771
8,834
—%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
314, 3 31.4%

18.8%
(18.9)%
—%
46,903
78, 70
—
(14,843)
32,009
5,0970 — —%
Fringe Benefits — 28,328
1,838,907
— (28,328)
386,260
(100.0)%

21.0%Salary and Benefits Total 1 16,689 2,225,167
Operating Expenses
5310 Operating Materials
Supplies
8,720 10,000 10,000 — —%
5311
5312
5350
5360
5400
5409
5412
5600
5710
5730
5900
5910
Postage 338
73,125
7,195
115,854
4,872
170,336
36,912
—
250
94,312
7,195
250
50,000
—
—
(44,312)
(7,195)
641,488
(5,000)
63,114
62,390
(4,864)
(68,175)
1,600
—%
(47.0)%
(100.0)%
553.7%
(45.5)%

37.1%
Special Activity Supplies
Non-Capital Equipment
Computers Hardware
Dues & Memberships
General Liability
115,854
11,000
170,336
51,810
4,864
757,342
6,000
233,450
114,200
—
Recruitment Expense
Misc Expenses
120.4%
(100.0)%
(13.6)%
400.0%

23.3%
Professional/Technical Service
Printing/Binding
297,413
—
502,175
400
434,000
2,000
5,000
—
Meetings & Conferences 3,171
459
4,056 944
Travel/Mileage
Reimbursement
— — —%
5911 Tuition Reimbursement 25,631 41,414 50,000 8,586 20.7% City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 185
HumanResources
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals
55,668
Difference
(25,000)
—
% Change
(50.0)%
—%
5920
5930
6203
Training 50,000
5,000
25,000
5,000Publications/Journals
Administrative Overhead
Operating Expenses Total
Department Total
—
39,173 39,173 — (39,173)
584,405
970,665
(100.0)%

52.8%838,867
2,755,555
1,107,837
2,946,744
1,692,242
3,917,409 32.9%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

186 Administrative Services
Finance/IT Administration
Finance/IT Administration
Organization Detail:

Administrative Services
Finance & LCE
Department/Division nos. 1700, 1710, 1720, 1730, 9100
Assistant Director
Senior Analyst
Coordinator II
Manager
Admin Assistant
Analyst
Manager
Purchasing Agent (2)
Technician I/II (2)
Accountant (2)
Senior Specialist
Accountant (2)
Technician I
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 187
Finance/ITAdministration
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
101
501
Funding Source FY 2024 Actuals
1,297,665
—
Difference
329,519
504,677
834,196
% Change

24.2%
—%
General Fund 1,360,733 1,690,252
504,677Lancaster Choice Energy —
Department Total 1,297,665 1,360,733 2,194,929 61.3%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5103
5104
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 393,102
—
392,074
—
916,545
5,000
524,471
5,000
133.8%
—%Over-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
70,266
47,215
524
111,000
54,000
—
100,000
149,150
,049
(11,000)
95,150
1,049
(9.9)%
176.2%
—%
Accidental Death Dismember
LT/ST Disability
104 — 2 9 239 —%
1,438
6,862
137,990
14,467
,021
— 3,720 3,720 —%
FICA/Medicare — 13,290
297,138
40,066
49,870
22,267
3,666
13,290
182,038
22,893
19,056
22,267
3,666
—%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
115,100
17, 73
30,814
—
158.2%
133.3%

61.8%
—%1
01 — —%
Fringe Benefits 102 10,101
730,262
— (10,101)
871,737
(100.0)%
119.4%Salary and Benefit 71 ,502 1,601,999
Operating Expenses
5310 Operating Materials &
Supplies
3,353 3,000 6,000 3,000 100.0%
5311
5315
5360
5400
5409
5600
5610
5700
5710
5730
5900
Postage 847
—
400
—
1,000
1,000
128,965
1,200
145,814
—
600
1,000
150.0%
—%Uniforms
Computers Hardware
Dues & Memberships
General Liability
Misc Expenses
98,736
8,380
54,613
173
98,736
190
30,229
1,010

30.6%
531.6%
167.0%
—%
54,613
—
91,201
—
Cash Variance
Services
1,368
25,688
230,411
148,426
2,345
— — — —%
29,000
245,000
185,132
6,000
— (29,000)
(210,000)
(155,032)
7,800
(100.0)%
(85.7)%
(83.7)%
130.0%
Professional/Technical Service
Printing/Binding
Meetings & Conferences
35,000
30,100
13,800
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

188 Administrative Services
Finance/IT Administration
Division Expense by Category
FY 2025
Classification FY 2024 Actuals
6,954
Revised FY 2026 Budget Difference
19,000
% Change
333.3%5910 Travel/Mileage
Reimbursement
5,700 24,700
5920
5940
Training 2,870
—
2,700
—
5,350
200,000
2,650
200,000
(37,541)
834,196

98.1%
—%Credit Card & Bank Charges
Operating Expenses Total
Department Total
584,162
1,297,665
630,471
1,360,733
592,930 (6.0)%

61.3%2,194,929
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 189
Accounting
Accounting
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
101
501
Funding Source FY 2024 Actuals
1,869,399
—
Difference
(948,507)
132,777
% Change
(47.8)%
—%
General Fund 1,982,984 1,034,477
132,777Lancaster Choice Energy —
Department Total 1,869,399 1,982,984 1,167,254 (815,730) (41.1)% Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5103
5104
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 802,094
1,687
120,245
131,982
1,040
211
866,425
2,000
100,000
126, 00
—
435,890
2,400
—
(430,535)
400
(49.7)%

20.0%
(100.0)%
(30.3)%
—%
Over-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
(100,000)
(38,123)
516
87 877
516
Accidental Death Dismember
LT/ST Disability
— 118 118 —%
3,408
13,381
256,851
76 — 1,792
6,332
141,313
19,127
21,795
12,253
1,747
—
1,792 —%
FICA/Medicare — 6,332 —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
254,353
37,949
63,914
—
(113,040)
(18,822)
(42,120)
12,253
1,747
(44.4)%
(49.6)%
(65.9)%
—%
90 2,336
3,736
—
— —%
Fringe Benefits 21,453
1,472,094
(21,453)
(740,935)
(100.0)%
(50.3)%Salary and Benef 424,437 731,159
Operating Expenses
5310 Operating Materials &
Supplies
4,151 3,500 — (3,500) (100.0)%
5360
5400
5409
5413
5710
5900
5910
Computers Hardware
Dues & Memberships
General Liability
86,454
150
86,454
1,700
55,682
—
(30,772)
(1,700)
(28,355)
(1,700)
5,532
(35.6)%
(100.0)%
(26.1)%
(100.0)%

1.9%
108,768
1,651
108,768
1,700
80,413
—Government Fees/Licenses
Professional/Technical Service
Meetings & Conferences
226,954
8,147
294,468
7,300
300,000
— (7,300)
(7,000)
(100.0)%
(100.0)%Travel/Mileage
Reimbursement
8,389 7,000 —
5920 Training 298
444,963
—
510,890
—
436,095
—
(74,795)
—%
(14.6)%
(41.1)%
Operating Expenses Total
Department Total 1,869,399 1,982,984 1,167,254 (815,730) City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

190 Administrative Services
Treasury
Treasury
Division Expense by Fund
FY 2025
Fund
101
Funding Source
General Fund
FY 2024 Actuals
866,555
Revised FY 2026 Budget Difference
929,581
929,581
% Change
103.5%
103.5%
898,024
898,024
1,827,605
1,827,605Department Total 866,555
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5103
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 316,650
217
430,068
750
625,016
1,000
194,948
250

45.3%

33.3%

76.1%
—%
Over-Time Salaries
Health/Dental Insurance
Life Insurance
77,994
436
72,000
—
126,824
724
54,824
724
Accidental Death Dismember
LT/ST Disability
89 — 165 165 —%
1,335
4,575
96,173
9,760
15,832
44 — 2,559 2,559
9,090
76,372
8,515
(600)
—%
FICA/Medicare — 9,090 —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
126,2 4
18,837
31,731
—
202,626
27,352
31,131
15,848
2,508

60.5%

45.2%
(1.9)%
—%15,848
2,508
(10,703)
354,498
67 — —%
Fringe Benefits — 10,703
690,343
— (100.0)%

51.4%Salary and Benefits To 32,173 1,044,841
Operating Expenses
5360
5409
5700
5710
5940
Computers Hardware 29,528
62,153
—
29,528
62,153
—
322,145
120,619
320,000
20,000
292,617
58,466
991.0%

94.1%General Liability
Services 320,000
(16,000)
(80,000)
575,083
929,581
—%
Professional/Technical Service
Credit Card & Bank Charges
Operating Expenses Total
Department Total
16,615
226,086
334,382
866,555
36,000
80,000
207,681
898,024
(44.4)%
(100.0)%
276.9%
103.5%
—
782,764
1,827,605
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 191
Procurement
Procurement
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
101
Funding Source
General Fund
FY 2024 Actuals
369,023
Difference
(189,635)
(189,635)
% Change
(33.3)%
(33.3)%
569,574
569,574
379,939
379,939Department Total 369,023
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 182,145
28,941
240
302,295
54,000
—
190,094
40,298
221
(112,201)
(13,702)
221
(37.1)%
(25.4)%
—%
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
45 — 50 50 —%
786 — 781 781 —%
FICA/Medicare 2,757
53,999
5,257
8,890
4,688
62 — 2,756
61,627
8,326
9,505
4,200
760
2,756 —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
8 ,74
13,2 1
21,415
—
(27,117)
(4,915)
(11,910)
4,200
(30.6)%
(37.1)%
(55.6)%
—%
— 760 —%
Fringe Benefits — 7,498
487,193
— (7,498)
(168,574)
(100.0)%
(34.6)%Salary and Benefits Total 8,509 318,619
Operating Expenses
5360
5400
5409
5730
5900
5920
Computers Hardware 28 46
2,062
28,346
2,800
18,814
2,300
40,206
—
(9,532)
(500)
(33.6)%
(17.9)%
(13.7)%
(100.0)%
(100.0)%
(100.0)%
(25.6)%
(33.3)%
Dues & Memberships
General Liability 46,615
1,440
46,615
1,500
(6,409)
(1,500)
(1,500)
(1,620)
(21,061)
(189,635)
Printing/Binding
Meetings & Conferences
Training
894 1,500 —
1,156 1,620 —
Operating Expenses Total
Department Total
80,514
369,023
82,381
569,574
61,320
379,939
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

192 Administrative Services
Information Technology
Information Technology
Organization Detail:

Administrative Services
Information Technology
Department/Division nos. 1800, 1810, 1820
Assistant Director
Manager
IT Analy t II
IT Analyst I (2)
Coordinator II
Specialist I (2)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 193
InformationTechnology
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
112
214
420
Funding Source FY 2024 Actuals
4,972,803
24 Difference
265,509
(24)
% Change

3.7%Information Technology ISF
Gas Tax
7,238,428 7,503,937
24 24
—
—
(100.0)%
(100.0)%

3.7%
Sewer Maintenance District
Department Total
24 (24)
4,972,851 7,238,476 7,503,937 265,461
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5103
5106
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
5216
Full-Time Salaries 828,752
—
842,163
5,360
—
1,041,088
—
198,925
(5,360)
(40,702)
87,416
1,175

23.6%
(100.0)%
—%
Over-Time Salaries
Salaries (Offset) — (40,702)
21 ,416
1,1 5
Health/Dental Insurance
Life Insurance
161,716
1,098
216
126,000
—

69.4%
—%
Accidental Death Dismember
LT/ST Disability
— 268 268 —%
3,515
12,164
251,716
,243
— 4,139 4,139 —%
FICA/Medicare — 15,096
337,514
45,600
52,054
23,599
4,164
15,096
90,283
8,713
—%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
47, 31
36,887
59,372
—

36.5%

23.6%
(12.3)%
—%
8 (7,318)
23,599
4,164
64 3,353
—
— —%
Fringe Benefits 20,754
—
— (20,754)
(26,501)
333,144
(100.0)%
—%Fringe Benefits (Offse
Salary and Benefits
— (26,501)
1,670,911,348,273 1,337,767 24.9%
Operating Expenses
5310 Operating Materials &
Supplies
360 500 500 — —%
5311
5312
5314
5321
5360
5361
5400
5409
5710
5730
5790
Postage 64
—
400
5,000
400
2,000
—
(3,000)
1,790
—%
(60.0)%
150.8%

41.3%
(44.7)%

4.0%
Special Activity Supplies
Fuel 145 1,187 2,977
Vehicle Operations
Computers Hardware
Computers Software
Dues & Memberships
General Liability
Professional/Technical Service
Printing/Binding
3,193
1,027,274
1,659,472
2,000
108,768
136,165
—
3,193 4,513 1,320
1,271,163
3,590,808
1,000
702,350
3,735,180
3,000
(568,813)
144,372
2,000 200.0%

47.9%

34.5%
—%
108,768
191,884
—
160,825
258,000
164,000
—
52,057
66,116
164,000
(4,090)Repair & Maintenance
Services
— 4,090 (100.0)%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

194 Administrative Services
Information Technology
Division Expense by Category
FY 2025
Classification FY 2024 Actuals
435,632
223,720
—
Revised FY 2026 Budget Difference
(1,281)
67,892
25,000
% Change
(0.3)%

28.6%
—%
5801
5805
5910
Telephone
Wireless
460,281
237,388
—
459,000
305,280
25,000Travel/Mileage
Reimbursement
5920
6203
Training 27,737
48 25,000
48 10,000
—
(15,000)
(48)
(60.0)%
(100.0)%
(1.1)%
Administrative Overhead
Operating Expenses Total
Department Total
3,624,578
4,972,851
5,900,709
7,238,476
5,833,025
7,503,937
(67,684)
265,461 3.7%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 195
InformationTechnology-GIS
Information Technology-GIS
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
112
Funding Source FY 2024 Actuals
302,657
Difference
1,250
% Change

0.3%Information Technology ISF
Department Total
433,750
433,750
435,000
435,000302,657 1,250 0.3%
Division Expense by Category
FY 2025
Classification FY 2024 Actuals
—
Revised FY 2026 Budget Difference
1,000
% Change
—%
Operating Expenses
5310 Operating Materials &
Supplies
— 1,000
5360
5361
5710
Computers Hardware
Computers Software
2,000
134,890
165,768
302,657
302,657
2,000
264,250
167,5 0
43 ,750
4 3,750
—
274,000
16 ,000
435,0 0
435,000
(2,000)
9,750
(7,500)
1,250
1,250
(100.0)%

3.7%
Professional/Technical Service
Operating Expenses Total
Department Total
(4.5)%

0.3%

0.3%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

196 Administrative Services
Information Technology - Radio Communications
Information Technology - Radio Communications
Division Expense by Fund
FY 2025
Fund
112
Funding Source FY 2024 Actuals Revised FY 2026 Budget Difference 159,000
159,000
% Change
—%Information Technology ISF
Department Total
—
—
—
—
159,000
159,000 —%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Operating Expenses
5360
5710
Computers Hardware
Professional/Technical Service
Operating Expenses Total
Department Total
—
—
—
—
—
—
—
—
64,000
95,000
159,000
59,000
64,000
95,000
—%
—%
—%
—%
159,000
159,000
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 197
GeneralGovernment
General Government
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
101
120
150
200
201
202
210
211
213
214
215
216
217
218
222
Funding Source
General Fund
Employee Benefits
Capital Projects
La County Grants - Other
Aqmd Grants
Measure H
FY 2024 Actuals
3,603,425
2,497,193
4,280,616
3,180
Difference
(1,722,847)
665,233
—
% Change
(133.8)%

61.6%
—%
1,287,466 (435,381)
1,080,580 1,745,813
—
—
—
— — —%
43,315 5,279
—
—
—
(5,279)
—
(100.0)%
—%26,722
Measure A — 121,037
6,363,906
—
3,169
7,098
—
(117,868)
(6,356,808)
—
(97.4)%
(99.9)%
—%
Measure M 1,619,773
49,306Metro - Local
Gas Tax 813,070
26,184
743,219
—
,815,882
—
2,072,663
—
278.9%
—%Gas Tax - Sb 1
Tda 3 12,464 — — — —%
Tda 8 5,869,807
1,627,136
9 5, 9,807 9,775,678
2,268,300
—
3,905,871
638,100
—

66.5%

39.1%
—%
Proposition A 1,630 0
Surface Transportation
Program
—
225
230
300
301
310
312
313
314
401
413
414
416
420
421
Measure R 1,079,849
62 081,420
—
4,462 (1,076,958) (99.6)%
—%State Grants - Other
Federal Grants - Other
Traffic Safety
— —
—83 — — —%
3,025 260,000
—
— (260,000)
—
(100.0)%
—%Cdbg 5 1,453
224,766
719
—
Neighborhood Stabili
Home Grant
— —
—
— —%
719 (719)
(114,829)
—
(100.0)%
(100.0)%
—%
Low-Moderate Income Hous
Agency Fund
9,236,822
23,553
51,148
1,595
114,829
—
—
—
Urban Structures Impact Fee
Traffic Impact Fees
Zero Net Energy (Solar)
Sewer Maintenance District
42,507
—
4,103
—
(38,404)
—
(90.3)%
—%
505 — — — —%
357,393
251,052
357,030
251,299
941,483
228,979
584,453
(22,320)
163.7%
(8.9)%Landscape Maintenance
District
422
423
424
500
Lighting Maintenance District
Drainage Maint District
Recycled Water Fund
127,854
200,155
16,845
127,854
174,708
16,266
884
830,338
569,847
57,061
884
702,484
395,139
40,795
—
549.4%
226.2%
250.8%
—%Lancaster Power Authority 940,355
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

198 Administrative Services
General Government
Division Expense by Fund
FY 2025
Fund
501
530
841
Funding Source FY 2024 Actuals
271,201
Revised FY 2026 Budget Difference
464,486
(3,553,681)
—
% Change
171.2%
(100.0)%
—%
Lancaster Choice Energy
Lancaster Financing Authority
271,258
3,553,681
—
735,744
676,953 —
—Other Post Employment
Benefits
9,113
851 Cfd 89-1 Eastside Water Fund
Department Total
2,185 — — — —%
56,342,586 23,353,949 19,553,460 (3,800,489) (16.3)%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5106
5201
5212
5214
Full-Time Salaries
Salaries (Offset)
546,020
—
—
(3,103,250)
1,080 580
—
—
(3,3 3,694)
1,745, 13
—
—
(220,444)
665,233
—
—%

7.1%
Health/Dental Insurance
Unemployment
1,931,187
14,711

61.6%
—%
Fringe Benefits 24,862 15 000
(1,867,67
— (155,000)
289,789
(100.0)%
(15.5)%Salary and Benefits Total 2,516,780 (1,577,881)
Operating Expenses
5330
5361
5400
5413
5600
5620
5625
5626
5710
5806
5900
6203
Rentals/Leases (223,505)
3)
— — — —%
—%Computers Software
Dues & Memberships
Government Fees/Licenses
Misc Expenses
— — —
— — 40,000 40,000 —%
4,305 — — — —%
29,4 4,513
194,745
021,938
132,871
1,935,223
939,471
—
—
—
— —
—
—%
Bad Debt Expense — —%
Principal Expense — —
—
— —%
Interest Expense — — —%
Professional/Technical Service
Power Purchase Expense
Meetings & Conferences
Administrative Overhead
Operating Expenses Total
1,612,090
—
2,210,946
—
598,856
—

37.1%
—%
100,000
6,086
1,718,176
— (100,000)
4,602,174
5,141,030
(100.0)%
75,619.0%
299.2%
6,086 4,608,260
6,859,20633,077,904
Debt Service & Capital Outlay
7000
7100
Debt Services - Prin 472,944
8,794
5,053,681
—
—
—
—
(5,053,681)
—
(100.0)%
—%Debt Service - Interest
Debt Service & Capital Outlay Total 481,738 5,053,681 (5,053,681) (100.0)% City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 199
GeneralGovernment
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification
Transfers Out
FY 2024 Actuals Difference % Change
6112
6113
6999
Information Technology ISF
General Liability ISF
Inter-Fund Transfers Out
Transfers Out Total
1,171,160
577,814
1,174,851 1,079,978
577,815
(94,873)
(1,587)
(8.1)%
(0.3)%579,402
16,695,509
18,449,762
23,353,949
18,517,190
20,266,164
56,342,586
12,614,342
14,272,135
19,553,460
(4,081,167)
(4,177,627)
(3,800,489)
(24.4)%
(22.6)%
(16.3)%Department Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

200 Administrative Services
AVAQMD
AVAQMD
Organization Detail:

Administrative Services
Air Quality Management District
Department/Division no. 7100
Director
Analyst
Senior In pector
Inspector
Specialist I
Engineering Technician
Coordinator I
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 201
AVAQMD
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
601
Funding Source
Avaqmd
FY 2024 Actuals
905,556
Difference
418,975
418,975
% Change

40.7%1,029,244 1,448,219
1,448,219Department Total 905,556 1,029,244 40.7%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 477,529
116,242
929
641,266
108,000
—
877,283
155,054
984
236,017
47,054
984

36.8%

43.6%
—%
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
183 — 225 225 —%
2,884
10,221
213,818
21,220
41,265
18,451
2,816
—
— 3,318 3,318 —%
FICA/Medicare — 1 ,721
284,4 9
38,425
51,021
21,271
3,509
12,721
96,155
10,338
3,318
—%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
18 ,254
8,087

51.1%

36.8%

7.0%47, 3
—
—
21,271
3,509
—%
—%
Fringe Benefits 15,934
1,029,244
1,029,244
— (15,934)
418,975
418,975
(100.0)%

40.7%

40.7%
Salary and Benefits Total
Department Total
6 1,448,219
1,448,21956
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

202 Administrative Services
Antelope Valley Fair
Antelope Valley Fair
Division Expense by Fund
FY 2025
Fund
650
Funding Source FY 2024 Actuals Revised FY 2026 Budget Difference 235,027
235,027
% Change
—%Antelope Valley Fair —
—
—
—
235,027
235,027Department Total —%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
Full-Time Salaries —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
162,807
28,782
180
162,807
28,782
180
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
—%
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
41 41
661 661
FICA/Medicare 2,361
18,918
7,131
8,140
5,356
651
2,361
18,918
7,131
8,140
5,356
651
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
Salary and Benefits Total
Department Total
235,027
235,027
235,027
235,027
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 203
DebtServices
Debt Services
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
101
210
211
214
225
413
420
421
Funding Source
General Fund
FY 2024 Actuals Difference
1,790,401
195,565
1,619,430
25,508
% Change
—%—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
1,790,401
195,565
1,619,430
25,508
Measure A —%
Measure M —%
Gas Tax —%
Measure R 1,079,620
42,514
1,079,620
42,514
—%
Urban Structures Impact Fee
Sewer Maintenance District
—%
25,508 25,508 —%
Landscape Maintenance
District
110,537 110,537 —%
422
423
500
501
530
Lighting Maintenance District
Drainage Maint District
Lancaster Power Authority
Lancaster Choice Energy
Lancaster Financing Authority
Department Total
969,393
—
—
—
—
—
—
973,657
25,508
973,657
25,508
—%
—%
—%
—%
—%
—%
397,220
—
1,309, 42
25,508
1,309,042
25,508
3,547,853
4,914,466
3,848,719
11,071,519
3,848,719
11,071,519
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2 ls Difference % Change Debt Service & Capital Outlay
7000
7100
Debt Services - Prin
Debt Service - Interest
1 50,000
3,16 466
,914,466
—
—
—
3,561,738
3,661,061
7,222,800
3,561,738
3,661,061
7,222,800
—%
—%
—%Debt Service & Capital Ou
Transfers Out
6999 Inter-Fund Transfers Out
Transfers Out Total
Department Total
—
—
—
—
—
3,848,719
3,848,719
11,071,519
3,848,719
3,848,719
11,071,519
—%
—%
—%4,914,466
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

204 Administrative Services
LRBs 24A BASE RENTAL
LRBs 24A BASE RENTAL
Division Expense by Fund
FY 2025
Fund
101
530
Funding Source FY 2024 Actuals Revised FY 2026 Budget Difference 2,651,100
2,651,100
5,302,200
% Change
—%General Fund —
—
—
—
—
—
2,651,100
2,651,100
5,302,200
Lancaster Financing Authority
Department Total
—%
—%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Debt Service & Capital Outlay
7100 Debt Service - Interest —
—
—
—
2 651,100
2,651,100
2,651,100
2,651,100
—%
—%Debt Service & Capital Outlay Total
Transfers Out
6999 Inter-Fund Transfers Out
Transfers Out Total
Department Total
—
—
—
—
—
—
2,651 100
2,651,100
5,302,200
2,651,100
2,651,100
5,302,200
—%
—%
—%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 205
LRBs 24B BASE RENTAL
LRBs 24B BASE RENTAL
Division Expense by Fund
FY 2025
Revised FY 2026 BudgetFund
101
530
Funding Source FY 2024 Actuals Difference
863,734
% Change
—%General Fund —
—
—
—
—
—
863,734
863,734Lancaster Financing Authority
Department Total
863,734 —%
1,727,469 1,727,469 —%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Debt Service & Capital Outlay
7000
7100
Debt Services - Prin —
—
—
—
—
—
510,000
353,734
63,734
510,000
353,734
863,734
—%
—%
—%
Debt Service - Interest
Debt Service & Capital Outlay Total
Transfers Out
6999 Inter-Fund Transfers Out
Transfers Out Total
Department Total
—
—
—
—
—
—
863,734
863,734
863,734
863,734
—%
—%
—%1,727,469 1,727,469
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

206 Administrative Services
Lancaster Choice Energy
Lancaster Choice Energy
Division Expense by Fund
FY 2025
Fund
101
500
501
Funding Source FY 2024 Actuals
37,060
Revised FY 2026 Budget Difference
(41,150)
% Change
(100.0)%
(99.6)%

52.8%
General Fund 41,150
1,156,625
50,404,621
51,602,396
—
5,000Lancaster Power Authority
Lancaster Choice Energy
10,621 (1,151,625)
26,606,408
25,413,633
78,932,860
78,980,541
77,011,029
77,016,029Department Total 49.2%
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change Salary and Benefits
5101
5201
5202
5203
5204
5205
5206
5208
5209
5211
5212
5214
Full-Time Salaries 297,384
27,156
253
295,126
19,430
—
—
—
—
—
—
—
—
—
—
—
—
—
—
(295,126)
(19,430)
—
(100.0)%
(100.0)%
—%
Health/Dental Insurance
Life Insurance
Accidental Death Dismember
LT/ST Disability
49 — — —%
1,385
4,419
85,431
8,934
82 — — —%
FICA/Medicare — — —%
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
86,732
12,927
22,200
—
(86,732)
(12,927)
(22,200)
—
(100.0)%
(100.0)%
(100.0)%
—%14
1,230
—
— — —%
Fringe Benefits 7,444
443,858
(7,444)
(443,858)
(100.0)%
(100.0)%Salary and Benef 464 36
Operating Expenses
5310 Operating Materials &
Supplies
49,560 50,552 50,000 (552) (1.1)%
5311
5312
5314
5321
5360
5400
5409
5600
5620
5700
5710
5720
5730
Postage 130
—
2,500
—
500
20,000
—
(2,000)
20,000
(1,187)
(3,193)
(9,868)
55,404
(27,192)
—
(80.0)%
—%Special Activity Supplies
Fuel — 1,187
3,193
9,868
107,596
27,192
—
(100.0)%
(100.0)%
(100.0)%

51.5%
(100.0)%
—%
Vehicle Operations
Computers Hardware
Dues & Memberships
General Liability
Misc Expenses
Bad Debt Expense
Services
3,193 —
9,868 —
103,493
27,192
822,797
10,451,111
187,050
1,489,523
1,650
163,000
—
—
2,419,190
—
— (2,419,190)
130,000
1,239,352
(31,100)
—
(100.0)%
—%130,000
1,898,164
30,000
500
Professional/Technical Service
Advertising
658,812
61,100
500
188.1%
(50.9)%
—%Printing/Binding —
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Administrative Services 207
Lancaster Choice Energy
Division Expense by Category
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference (11,500)
(4,090)
% Change
(48.9)%5740
5790
Legal Services 13,403
—
23,500
4,090
12,000
—Repair & Maintenance
Services
(100.0)%
5806
5807
5900
5910
Power Purchase Expense
Nem Payouts
64,080,519
634,919
—
45,787,927
205,000
3,400
74,099,107
590,000
6,250
28,311,180
385,000
2,850

61.8%
187.8%

83.8%Meetings & Conferences
Travel/Mileage
Reimbursement
769 10,500 15,508 5,008 47.7%
5920
6203
Training —
640,427
1,000
640,427
1,000
—
—
(640,427)
—%
(100.0)%

54.0%
Administrative Overhead
Operating Expenses Total 78,515,605 50,017,534 77,016,029 26,998,495 Debt Service & Capital Outlay
7000
7100
Debt Services - Prin
Debt Service - Interest
— 735,000
40 ,004
— (735,000)
(406,004)
(100.0)%
(100.0)%
(100.0)%

49.2%
—
—
—
—Debt Service & Capital Outlay Total
Department Total
1, 1,004 (1,141,004)
25,413,63378,980,541 51,602 6 77,016,029
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

208 Administrative Services
Energy
Energy
Division Expense by Fund
FY 2025
Fund
101
501
Funding Source FY 2024 Actuals
5,376
Revised FY 2026 Budget Difference
(180,776)
(189,603)
(370,379)
% Change
(100.0)%
(100.0)%
(100.0)%
General Fund 180,776
189,603
370,379
—
—
—
Lancaster Choice Energy 14,422
Department Total 19,798
Division Expense by Category
FY 2025
Classification FY 2024 Actuals
—
Revised FY 2026 Budget Difference
(100)
% Change
(100.0)%
Operating Expenses
5310 Operating Materials &
Supplies
100 —
5311
5360
5710
5730
Postage —
5,376
14,422
—
200
5,3 6
—
—
—
—
—
—
(200)
(5,376)
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
Computers Hardware
Professional/Technical Service
Printing/Binding
36 ,603
100
(364,603)
(100)
Operating Expenses Total
Department Total
19,798
19,798
370, 9 (370,379)
(370,379)370,379
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan