Lancaster City Council
June 10, 2025

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City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 1 DRAFT
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City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 2 DRAFT
City Management
DRAFT
City Management
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 4 City of Lancaster

FISCAL YEAR 2025-2026

ADOPTED BUDGET &

CAPITAL IMPROVEMENT PROGRAM

CITY COUNCIL

R. Rex Parris Mayor
Marvin E. Crist Vice Mayor
Raj Malhi Council Member
Kenneth Mann Council Member
Lauren Hughes-Leslie Council Member

CITY MANAGERS/DIRECTORS

Trolis Niebla City Manager
Larissa De La Cruz Assistant City Manager
Allison E. Burns City Attorney
George N. Harris II Administrative Services
Senior Director/Treasurer
Rodrick Armalin Chief of Police/Lancaster PD
Sonya Patterson Parks, Arts, Recreation &
Community Services Director
Marissa Diaz Public Works Director
Patti Garibay Community Development
Director

DRAFT
Table of Contents

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 5 Table of Contents
City Management . . . . . . . . . . . . 3
Introduction. . . . . . . . . . . . . . . . . 7
Community Profile . . . . . . . . . . . . . . . . . . . . . . . 9 City Highlights . . . . . . . . . . . . . . . . . . . . . . . . . 11 City Manager's Message . . . . . . . . . . . . . . . . . 13 Organizational Structure . . . . . . . . . . . . . . . . . . 16 Budget Overview . . . . . . . . . . . 17
Understanding the Budget Document . . . . . . . . . 18 The Budget Process. . . . . . . . . . . . . . . . . . . . . . 19 Basis of Budgeting . . . . . . . . . . . . . . . . . . . . . . 20 Annual Appropriations Limit . . . . . . . . . . . . . . . 21 Allocating the Cost of Services. . . . . . . . . . . . . . 22 Financial Policies . . . . . . . . . . . . . . . . . . . . . . . 23 Statement of Fund Balances. . . . 27
Revenues. . . . . . . . . . . . . . . . . . 37
Revenues by Category . . . . . . . . . . . . . . . . . . . 38 Citywide Revenue Detail . . . . . . . . . . . . . . . . . . 40 Expenditures . . . . . . . . . . . . . . . 51
Citywide Expenditure Summary . . . . . . . . . . . . . 52 City Manager's Office . . . . . . . 157
City Administration. . . . . . . . . . . . . . . . . . . . . 159 Emergency Management. . . . . . . . . . . . . . . . . 162 Economic Develoment. . . . . . . . . . . . . . . . . . . 163 Film . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164 City Council . . . . . . . . . . . . . . . . . . . . . . . . . 165 Legal Services . . . . . . . . . . . . . . . . . . . . . . . . 168 Communications . . . . . . . . . . . . . . . . . . . . . . 169 Lancaster TV . . . . . . . . . . . . . . . . . . . . . . . . . 172 CMO - Economic Development . . . . . . . . . . . . 173 Film . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 Administrative Services . . . . . . 177
City Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 Risk Management. . . . . . . . . . . . . . . . . . . . . . 182 Human Resources. . . . . . . . . . . . . . . . . . . . . . 183 Finance/IT Administration . . . . . . . . . . . . . . . . 186 Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . 189 Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 Procurement. . . . . . . . . . . . . . . . . . . . . . . . . . 191 Information Technology. . . . . . . . . . . . . . . . . . 192 Information Technology-GIS. . . . . . . . . . . . . . . 195 Information Technology - Radio Communications 196
General Government . . . . . . . . . . . . . . . . . . . 197 AVAQMD. . . . . . . . . . . . . . . . . . . . . . . . . . . 200 Antelope Valley Fair. . . . . . . . . . . . . . . . . . . . 202 Debt Services . . . . . . . . . . . . . . . . . . . . . . . . 203 LRBs 24A BASE RENTAL . . . . . . . . . . . . . . . . . 204 LRBs 24B BASE RENTAL . . . . . . . . . . . . . . . . . 205 Lancaster Choice Energy. . . . . . . . . . . . . . . . . 206 Energy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208 Hydrogen . . . . . . . . . . . . . . . . . . . . . . . . . . . 209 Community Development. . . . . 211
Community Development . . . . . . . . . . . . . . . . 213 Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219 Building And Safety . . . . . . . . . . . . . . . . . . . . 222 Community Preservation . . . . . . . . . . . . . . . . . 224 Special Districts . . . . . . . . . . . . . . . . . . . . . . . 225 Beautification . . . . . . . . . . . . . . . . . . . . . . . . 226 Environmental . . . . . . . . . . . . . . . . . . . . . . . . 228 Public Safety . . . . . . . . . . . . . . 231
Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . 233 Community Safety . . . . . . . . . . . . . . . . . . . . . 236 Code Enforcement . . . . . . . . . . . . . . . . . . . . . 239 Emergency Operations . . . . . . . . . . . . . . . . . . 241 Emergency Preparedness . . . . . . . . . . . . . . . . 242 Public Works. . . . . . . . . . . . . . 243
Public Works. . . . . . . . . . . . . . . . . . . . . . . . . 245 Maintenance. . . . . . . . . . . . . . . . . . . . . . . . . 248 Transportation . . . . . . . . . . . . . . . . . . . . . . . . 251 Utility Services . . . . . . . . . . . . . . . . . . . . . . . . 253 Vehicle Maintenance . . . . . . . . . . . . . . . . . . . 256 Environmental . . . . . . . . . . . . . . . . . . . . . . . . 258 Traffic Engineering. . . . . . . . . . . . . . . . . . . . . 260 City Engineering . . . . . . . . . . . . . . . . . . . . . . 261 Parks, Arts, Recreation, and
Community Services . . . . . . . . 265
PARCS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 Passports . . . . . . . . . . . . . . . . . . . . . . . . . . . 270 Community Center . . . . . . . . . . . . . . . . . . . . . 271 Community Services . . . . . . . . . . . . . . . . . . . . 274 Youth Services. . . . . . . . . . . . . . . . . . . . . . . . 276 Community Recreation . . . . . . . . . . . . . . . . . . 277 Youth Development . . . . . . . . . . . . . . . . . . . . 278 Senior Services . . . . . . . . . . . . . . . . . . . . . . . 279 DRAFT
Table of Contents
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 6 Facilities/Maintenance . . . . . . . . . . . . . . . . . . 280 Recreation. . . . . . . . . . . . . . . . . . . . . . . . . . . 283 Athletics . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285 Special Classes . . . . . . . . . . . . . . . . . . . . . . . 286 Impact Program . . . . . . . . . . . . . . . . . . . . . . . 287 Special Events . . . . . . . . . . . . . . . . . . . . . . . . 288 Arts And Museums . . . . . . . . . . . . . . . . . . . . . 290 Performing Arts Center . . . . . . . . . . . . . . . . . . 293 Personnel Analysis . . . . . . . . . 295
Personnel by Department and Division . . . . . . . 296 Capital Improvement Program. 305
Appendix . . . . . . . . . . . . . . . . 331
Revenue, Sources, Taxes and Fees . . . . . . . . . . 332 City Fund Descriptions . . . . . . . . . . . . . . . . . . 336 Glossary. . . . . . . . . . . . . . . . . . . . . . . . . . . . 339 Acronyms . . . . . . . . . . . . . . . . . . . . . . . . . . . 345 Fund Listing. . . . . . . . . . . . . . . . . . . . . . . . . . 348 Object Code Listing . . . . . . . . . . . . . . . . . . . . 350 Budget Resolutions . . . . . . . . . 355
Resolution No. 25-XX . . . . . . . . . . . . . . . . . . . 356 Resolution No. 25-XX1 . . . . . . . . . . . . . . . . . . 357 Resolution No. 25-XX2 . . . . . . . . . . . . . . . . . . 358 Resolution No. CCEA X-25 . . . . . . . . . . . . . . . 359 Addendum . . . . . . . . . . . . . . . 361
DRAFT
Introduction
DRAFT
Introduction
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 8 welcome to Lancaster.

Lancaster is a diverse community of people that is leading the future through science, technology, art, culture, and
collaboration. Home to astronauts, rocket scientists, families, and innovative businesses large and small, Lancaster is leading the USA with innovation. Combined with spectacular
landscapes and clean air, Lancaster has the confidence, expertise, spirit, and imagination to transform tomorrow.

Bold. Confident. Innovative. Progressive.

Authentic. Optimistic. Flexible. Resilient.

Welcome to Lancaster.
our vision.

The City of Lancaster's vision is to build a city known for its economic and environmental sustainability, commitment to design excellence, and relentless innovation.
our guiding principles.

With guiding principles that include putting people first, enhancing the quality of life, and incorporating technology, innovation, and resilience to propel our city into a successful future, the City of Lancaster is strategically positioned to achieve our vision through the delivery of highly effective public services for the common good.
our values.

Integrity
Involvement
Courage
Commitment
Accountability
Respect
Excellence
Pride
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Introduction
Community Profile
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 9 Community Profile

LOCATION
The City is situated on the north side of Los Angeles County, about 70 miles from downtown Los Angeles. It is bordered by unincorporated Los Angeles County and the City of Palmdale. Lancaster is served by State Route 14.

AREA

94.6 square miles
COUNTY
Los Angeles County
www.lacounty.gov

INCORPORATION
November 22, 1977

GOVERNMENT
Lancaster is a charter city operating under the Council-Manager form of government.

CLIMATE
Lancaster has a pleasant semiarid prairie-like climate. The average daytime highs in the summertime are around the mid-90s and the average winter daytime highs are in the upper 50s. Overnight lows during the coldest months (December to March) can dip into the low 20s.

POPULATION
According to the State of California Department of Finance, the City of Lancaster’s estimated population was 173,516 or about 1,709 persons per square mile in 2020. The City’s population has increased by approximately

3.6% since 2010.

POPULATION CHARACTERISTICS
White………………...………………...…30.39%
Black or African American……….…..21.88%
American Indian/ Alaska Native….….1.81%
Asian Alone………………………….…...4.48%
Native Hawaiian/Other……..…………43.1%
Two or More Races……………………16.16%

HOUSEHOLD INCOME
Average Household Income…….…$85,470
93534……………………………….……$65,730
93535……………………………….……$72,260
93536……………………………….….$116,703
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Introduction
Community Profile
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 10 MEDIAN HOUSING
Housing Units (Estimate)……………….52,345
Persons Per Household (avg.)……….………3
Homeowners (avg.)……………….……53.75%

SCHOOLS
Antelope Valley High School District
www.avdistrict.org
Lancaster School District
www.lancsd.org
Westside Union School District
www.westside.k12.ca.us
Eastside Union School District
www.eastside.k12.ca.us
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Introduction
City Highlights
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 11 City Highlights
A Glimpse of History
Following the completion of the Southern Pacific Railro ad in 1867, Lancaster was established as a water stop along the route. In 1898, gold was discovered in the hills north of Lancaster and attracted many prospectors to the area. The 1930s introduced the first airplane to the area and the Air Force started conducting flight tests at Muroc Air Base – now Edwards Air Force Base. Today, the activity in the area is probably most recognized for signifi- cantly contributing to the aerospace industry. Edwards Air Force Base, which is famous for its space shuttle land- ings and Air Force Flight Test Center programs, sits just to the northeast of Lancaster. U.S. Air Force Plant 42 – located just south of the city limits – sits on 5,840 acres and is the main construction, modification and test center for the United States Advanced Aviati on programs. It is home to aerosp ace behemoths including Boeing, Lock- heed Martin and Northrop Grumman Companies.

A Flourishing Business Community
Lancaster continues to strengthen its position as a city of opportunity—where businesses are welcomed, jobs are created, and meaningful development is supported every step of the way. From small business expansion to indus- trial growth and housing investment, development activity in Lancaster remains strong and strategica lly aligned with long-term economic goals. Over the past year, several new businesses opened their doors in Lancaster, including Ono Hawaiian BBQ, Quick Quack Car Wash, and Amate Coffee Shop. These openings reflect the ongoing mo mentum of our local business environment. In hospi- tality, new development continues near 20th Street West and Avenue J-8, where a Courtyard Marriott will soon join the recently opened Fairfield Inn & Suites. Additional retail activity is underway throughout the city, including projects near 20th Street East and Avenue J, 10th Street West and Avenue L, and 30th Street West and Avenue K.

Burgeoning Industrial Market
Lancaster’s industrial market continues to expand with major developments in progre ss, including the Northpoint Industrial project, which will bring significant new square footage and employment opportunities to the area.

Several additional industrial sites are in the pipeline, with anticipated groundbreakings later this fiscal year. These projects are expected to support job growth in logistics, manufacturing, and warehousing, building on Lancaster’s strength as a competitive destination for industry in the region.

Housing and Mixed-Use Development
Housing and mixed-use development remain key priorities as Lancaster continues to grow. Construction is underway at Desert Meadows, a 420-unit luxury apartment and townhome project located at Lancaster Boulevard and 30th Street West. At the same time, the City is mo ving forward with major long-range projects such as Parkway Village and the Lancaster Health District. These developments will bring a mix of residential, retail, health, and commercial services to the heart of the city—supporting both housing demand and neighborhood vibrancy.

Incentivizing Local Spending
Lancaster continues to lead with innovative programs that support local businesses and reward residents for shop- ping locally. The Open Rewards program, launched in partnership with Bludot Technologies, has grown to over 7,000 registered users and more than 400 automatically enrolled businesses. Since its launch, the program has driven over $1.2 million in local economic impact. In FY25, the City expanded this work through the Shop. Drive.

Earn. campaign, which promotes auto mall purchases and connects local car buyers to cashback opportunities— further boosting regional revenue generation and economic retention. These initiatives are not only easy for resi- dents to use, they’re effective at keeping dollars in the community.

DRAFT
Introduction
City Highlights
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 12 Film and Media Engagement
Despite industry-wide disruptions, the Lancaster Film Office—now part of the Economic Development Division— continues to attract high-quality productions to the city . In FY24, Lancaster hosted scenes from the SWAT season finale, a major commercial for Truist Bank, and secured involvement in the upcoming Warner Bros. BC Project.

With its unique landscapes, streamlined permitting, and community support, Lancaster remains a versatile and film-friendly location for television, movies, and commercial shoots.

A Model for Municipal Sustainability
Lancaster Energy (LE) and the Launch of FPH2
Lancaster’s leadership in clean energy continues with the advancement of Lancaster Energy (LE), a municipally run power program focused on sustainability, local control, and energy equity. In partnership with Tesla, the Power Choice program continues to offer solar panels and Powerwall storage systems to residents with no upfront cost— helping to stabilize monthly bills and provide emergency backup power.

In 2024, the City launched First Public Hydrogen (FPH2) in partnership with the City of Industry. FPH2 marks a major milestone in Lancaster’s journey as the first hydrogen city in America and sets the foundation for clean hydrogen to power homes, businesses, vehicles, and ports across California. Lancaster remains a core partner of ARCHES and the Pacific Hydrogen Alliance, driving public-private collaboration and attracting millions in funding to the region. Zero-Emissions Transportation
Lancaster’s long-standing commitment to clean mobility continues through the Antelope Valley Transit Authority (AVTA), which operates the nation’s first all-electric local fixed-route bus fleet. AVTA surpassed 10 million electric miles in early 2023—eliminating over 59 million pounds of CO2 and saving 2.5 million gallons of diesel fuel. In FY25, AVTA expanded commuter service to Los Angele s, Century City, and the San Fernando Valley, and continued to grow its GoPass program, providing unlimited free rides to K-12 students across the Antelope Valley.

DRAFT
Introduction
City Manager's Message
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 13 City Manager's Message

R. REX PARRIS RAJ MALHI

MAYOR COUNCIL MEMBER

MARVIN CRIST LAUREN HUGHES-LESLIE

VICE MAYOR COUNCIL MEMBER

KEN MANN TROLIS NIEBLA

COUNCIL MEMBER CITY MANAGER
June 04, 2024
City Manager’s Message
Honorable Mayor, City Council, and Lancaster residents, It is my honor to present the City of Lancaster’s annual operating budget.

The City of Lancaster’s Fiscal Year 2025-26 Operating and Capital Budget, totaling $303.5 million, represents a comprehensive investment in the community’s future.

Guided by the strategic direction of the City Council, this budget outlines a sustainable financial plan designed to support essential services, enhance quality of life, and advance long-term goals for the City.

July marks the start of a new fiscal year—a time to align on priorities, reflect on our progress, and set a clear path forward. While it may not come with fanfare, this milestone offers an important opportunity to recognize the work underway and the collective effort that drives it. I’m proud of the exceptional team we have at the City of Lancaster, and I’m deeply grateful to the residents and partners who make our progress possible.

This year, Lancaster is entering a new era of reinvestment. From expanding public safety to modernizing parks and infrastructure, we are undertaking some of the most impactful improvements in our City’s recent history. These projects are driven by community input, supported by grant funding, and rooted in our commitment to long-term progress.

Last year, the City Council challenged me to approach our work more strategically and build a long-term framework that aligns with the priorities of our community. In response, we developed a strategic project list centered around three cornerstones:
creating a strong sense of community, feeling safe, and creating upward mobility. That plan was completed in August 2024 and has guided our decisions throughout the year.
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Introduction
City Manager's Message
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 14 The Lancaster Police Department is now fully operational, with a modern headquarters, a growing team of officers, and a hybrid policing model that blends strong local leadership with regional support from the Los Angeles County Sheriff’s Department. We are leveraging technology to strengthen public safety across the city.

Our Integrated Command Center (ICC) gathers and analyzes real-time data from multiple sources—including drones, field reports, and ShotSpotter gunfire detection— to enhance situational awareness and incident response. Officers use AI-assisted dispatch systems to prioritize calls and allocate resources more efficiently.

Drone technology supports rapid incident assessment and traffic enforcement operations. We’ve also added eight motor officers to increase traffic safety across major corridors. These innovations, combined with ongoing simulation-based training, ensure our officers are better equipped, better connected, and better prepared to serve Lancaster’s residents. We continue to expand proactive initiatives such as Neighborhood Watch and Business Watch—ensuring that our community partnerships remain strong as we grow.

We are actively reinvesting in our transportation network—reconstructing major interchanges and improving road conditions across the city. Safe Routes to School improvements are also expanding, with a focus on making it easier and safer for students to walk, bike, or roll to school every day.

Parks and recreation facilities are being revitalized throughout Lancaster. Renovations are underway at Webber Pool and Samaritan’s Purse Park. Final designs are in progress for a state-of-the-art aquatics center that will serve residents year-round with recreation, fitness, and family activities. We are also expanding programming in our parks, creating new opportunities for community engagement, recreation, and youth development. Through TeamUp Lancaster, residents, businesses, and volunteers are partnering with the City to keep our streets, parks, and neighborhoods clean and beautiful—strengthening civic pride one project at a time.

Lancaster continues to lead the way as America's first hydrogen city. The launch of First Public Hydrogen (FPH2)—a partnership with the City of Industry—marks a major step in expanding green hydrogen production and distribution. Partnerships with $5&+(6 WKH 3DFLILF +\GURJHQ $OOLDQFH WKH &LW\ RI ,QGXVWU\ DQG RWKHU LQGXVWU\ OHDGHUVHQVXUHWKDW/DQFDVWHUUHPDLQVDWWKHIRUHIURQWRIFOHDQHQHUJ\LQQRYDWLRQDQG VXVWDLQDELOLW\ 7KHVH LQYHVWPHQWV QRW RQO\ DGYDQFH RXU HQYLURQPHQWDO JRDOV EXW DOVR SRVLWLRQ/DQFDVWHUDVDFHQWHUIRUHPHUJLQJWHFKQRORJLHVDQGHFRQRPLFJURZWKLQWKH UHQHZDEOHHQHUJ\VHFWRU
DRAFT
Introduction
City Manager's Message
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 15 Lancaster’s economy continues to strengthen through strategic initiatives that support small businesses, grow local industries, and reinvest in our community. Programs like Open Rewards incentivize shopping local, while our business-friendly policies continue to attract new employers to the region. Workforce development efforts are ensuring our residents are equipped for the jobs of the future, particularly in emerging industrial sectors. A cornerstone of our community investment is the Parris Convention Center, part of the City’s Multi-Agency Regional Resiliency Center (MARRC) initiative. The Parris Convention Center will set a new national standard for clean energy and emergency resilience. Designed as the first building of its kind to integrate hydrogen, electricity, and heat pump technologies, the Convention Center will operate with a true zero-carbon footprint. In addition to advancing Lancaster’s leadership in renewable energy, the facility will serve as a central hub for critical community services, enhancing our City’s ability to support residents during both everyday needs and emergency situations.

We are modernizing City services with new technologies designed to make government more accessible and efficient. This year, we are launching Citibot on our City website, enabling residents to quickly report issues, find information, and get real- time responses—all through a simple chat feature. These smart city efforts are part of a larger commitment to make Lancaster a leader in resident-centered innovation and service delivery.

Youth development remains a central focus for Lancaster. Through the IMPACT Initiative, local students earn scholarships while gaining valuable experience through community service and leadership training. At the Lancaster Community Center, expanded youth programming—from EdVentures Preschool to STREAM education and financial literacy courses—is helping young people build the skills, knowledge, and confidence to succeed in today’s rapidly changing world. :LWK FOHDU SULRULWLHV JURZLQJ SDUWQHUVKLSV DQG D IRUZDUGORRNLQJ YLVLRQ /DQFDVWHU LV SRVLWLRQHGIRUPHDQLQJIXOORQJWHUPSURJUHVV7RJHWKHUZHDUHLQYHVWLQJLQDFLW\WKDW LV VDIHU VPDUWHU FOHDQHU DQG PRUH FRQQHFWHG²RQH WKDW UHIOHFWV WKH YDOXHV DQG DVSLUDWLRQVRIWKHSHRSOHZKRFDOOLWKRPH
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DRAFT
Introduction
Organizational Structure
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 16 Organizational Structure

City of Lancaster Residents
City Council
Commissions
Planning
Commission
Criminal
Justice
Commission
Architectural
Design
Commission
Criminal
Justice
Commission
City Manager
Assistant
City Manager
Community
Development
Parks, Arts, Recreation
& Community Services
Public Works
City Manager's
Office
Administrative Services
Police Department/Public
Safety
DRAFT
Budget Overview
DRAFT
Budget Overview
Understanding the Budget Document
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 18 Understanding the Budget Document
The Introduction features the City Manager’s Message, which presents the budget document to the City Council and the citizens of Lancaster highlighting policy directives and budget priorities.

The Community Profile, found in the In troduction, provides specific details about Lancaster – including city demo- graphics, development activity and important statistics.

The Budget Overview includes a detailed explanation of the budget process, the basis of budgeting and financial policies. This section also provides the budget summary for the current fiscal year as well as the projected budget for the coming fiscal year.

The Revenue Sources explains the source of the City’s revenue.

The Expenditure section provides information on the Council approved appropriations that make up the operating budget. This section is segregated into Departments and the Divisions within the Departments.

The Fund Balances section shows in summary form the st atus of the General Fund, along with the other funds (component units) that comprise the comprehensive financial unit of the City of Lancaster. These are the same units that are included in the City’s Annu al Comprehensive Financial Report (ACFR) – the City’s other main financial document.

The Personnel Analysis presents the current staffing by position and adopted changes for the upcoming Fiscal Year.

The Capital Improvement Program cont ains the Five-Year Capital Improvem ent Program (CIP) for the City. This section includes the CIP policy, summary pages, detail of each capital improvement project, and expenditure plan for the current year and four years into the future.

The Appendix contains budget supplemental information. This outlines revenue sources, taxes, fees and all City funds. A Glossary, list of Acronyms, and a Fund Listing.

To find any of this information, please refer to the Table of Contents.

DRAFT
Budget Overview
The Budget Process
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 19 The Budget Process
December – January: Operating budget preparation begins with determination of the base budget for the upcoming year. The base budget establishes the current year adopted budget service levels with updated costs, removes one-time revenue and expenses (including grants ), and adds ongoing expenditures as approved by the City Council. The capital budget preparation process begi ns with department staff meeting to review and discuss potential modifications to the five-year capital plan. In January, Finance distributes the Budget Guide to depart- ments. The Budget Guide includes budget preparation calendar, budget priorities, instructions, and sample work- sheets to be used in budget development. Finance prepares budget worksheets that include base budget amounts and year to date actuals for current year. Departments use these worksheets to submit small dollar budget requests and for submitting the current year-end estimates.

February – March: Departments develop year-end estimates for the current fiscal year and prepare their revenue and expenditure projections for the coming fisc al year. Early in March, Capital Improvement project proposals are submitted to Finance. A meeting is held to review each requested project in detail. A few weeks later, a second meeting is held to determine the highest priority projects. The selected projects are then incorpo- rated into the budget model, and fund balances are projected for the capital project funds. Since capital projects tend to span more than one fiscal year, the practice is to appropriate the total amount needed to fund the project (or one ’self-contained’ phase of the project). This ensures there is sufficient funding to complete the project the following year. Any unexpended funds at the end of the current fiscal year automatically roll over to the next fiscal year.

April: The budget team and departments meet to review and discuss their budget submittals. The budget meetings are interactive and informative in making critical policy and funding decisions, as well as strategic and economic decisions for long-term planning.

Subsequent meetings are held to review Capital Outlay, Capital Replacement, and Information Technology needs.

The purpose of the meetings is to ensure consistency an d accuracy for equipment needs, and to develop funding strategies to meet these needs.

By the end of April, rewrites of the department budget s take place as the program expenditures are brought into alignment with the available resources. During periods of abundant resources, additional improvements may be made or additional reserves created; during periods of ec onomic downturns, this can be a very hard, frustrating time as budget requests may be reduced substantially, depending on how they align with the overall goals, mission, and vision of the City.

May: Budget briefings are held with the City Council. Sp ecial meetings are schedule d individually with each Council member to ask questions and/or make modifications to the budget. Based on the questions and concerns of the City Council, these meetings may be as few as one or as many as necessary.

June: The City Manager and budget team formally present the budget to the City Council at the first Council meeting in June. This is a noticed, formal hearing for the budget that allows for input from the citizens regarding the budget. Modifications may be made to the budget at this time. At the second Council meeting in June, the Council formally adopts the budget with a roll call vote by Resolution. budget then becomes effective at the begin- ning of the fiscal year, which starts July 1. It is the policy in Lancaster to adopt the budget before the beginning of the fiscal year.

Amending the Budget
The budget is a flexible document in that once adopted, it can be modified to fit the changes necessary to run the City smoothly. The City Council adopts the budget; the City Manager has the authority to modify line items within each fund as long as the total appropriation for that fund remains the same. An increase to the total budget appro- priation requires Council approval.

DRAFT
Budget Overview
Basis of Budgeting
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 20 Basis of Budgeting
The budget is prepared in accordance with Generally Ac cepted Accounting Principles (GAAP). The City utilizes the modified accrual basis of budgeting; obligations of the City are budgeted as expenses, but revenues are recorded when we know how much to expect (measurable) and we receive the revenues within the time needed to make payments for costs incurred within the fiscal year.

All annual appropriations (authorizations to expend funding) lapse at the end of the fiscal year unless there are outstanding encumbrances (commitments to pay for goods/services ordered through the utilization of a purchase order, a formal authorization of the City, or a contract).

The budget is the City’s financial plan for delivering effective services and efficiently managing the revenues which support those services. The City’s charter and municipal code provide broad governance for preparation of the operating and capital budgets. The adopted budgets are also developed based on the following:
 The City Council’s top priorities and other City Council directives  The City’s long-range financial forecast – which is updated annually and presented to the City Council prior to the release of the adopted budget
 Service level prioritization as identified by the City Manager  Availability and sustainability of revenues
 Legal mandates
 Prioritization criteria outlined in the capital budget  The City’s policies regarding land use and community design, transportation, hous ing, natural environment, business, and economics
DRAFT
Budget Overview
Annual Appropriations Limit
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 21 Annual Appropriations Limit
The Appropriations Limit – otherwise known as the “Gann Limit or Gann Initiative” – sets a limit to the amount of tax proceeds municipalities can appropriate each fiscal year. This limit was originally established when California voters approved Proposition 4 during the special election in 1979. It became part of the California State Constitu- tion as Article XIII-B.

In June 1990, Proposition 111 was approved by the California voters which modified Article XIIIB and established a new method for municipalities to calculate the annual a ppropriations limit. Prior to Proposition 111, the annual appropriations limit was adjusted annually by the change in the cost of living (Consumer Price Index) or by the change in California per capita personal income, whichever was less, and by the percentage change in the popu- lation of the City as provided by the California Department of Finance.

Under the guidelines set forth by Proposition 111 begi nning with the FY 1990-1991 app ropriations limit, a city may choose between two annual adjustme nt factors. The factors include the growth in the California per capita personal income or the change in the local assessment tax roll due to local nonresidential construction. The annual appropriations limit will not exceed a base year adjusted by the adjustment factor that is chosen by the City.

Proposition 111 also established the base year as FY 1986-1987. Although the limits for FY 1986-1987 through FY 1989-1990 were not affected, municipalities were required to recalculate these years using the new method to determine the correct limit for FY 1990-1991 and future years.

DRAFT
Budget Overview
Allocating the Cost of Services
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 22 Allocating the Cost of Services
The City allocates administrative costs among the services and funds that benefit from those activities. The City commissions a full and detailed cost allocation study on a regular basis to ensure utilization of the appropriate allocation amounts for distribution amongst those activities not funded by the General Fund.

DRAFT
Budget Overview
Financial Policies
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 23 Financial Policies
Reserve Policies
On an annual basis, the Finance Division and/or Budget Manager will appropriate assigned reserves according to the Reserve Policy. The Finance Director and/or Budget Manager will ensure that minimum fund reserves are met and present to the City Council through the budget process.

The following guidelines will be followed for setting aside reserve amounts in any fiscal year:

General Fund
I. General Fund Reserve – 40%
a.Working Capital Reserve – At a minimum, the City will maintain 10 percent of annual revenues in the Work- ing Capital Fund Reserve. The Working Capital reserve is intended to ensure sufficient resources to pay bud- geted operating expenses, recognizing the timing differences between payment of expenditures and receipt of revenues. This reserve will provide cash flow for the times of the year where cumulative expenditures exceed cumulative revenues. The working capital reserv e funds will be held in the fund 101- General Fund fund balance.
b.Emergency Operational Reserves – The City will maintain a minimum fund balance of at least 15 percent of annual operating revenues in any given year. Funds in this reserve may be used to fund normal operations related to unforeseen catastrophic events or economic downturns that result in a loss of revenues or a signifi- cant increase in expenditures. Emergency reserves will be held and tracked in Fund 109 – General Fund Reserves.
c. Emergency Response Reserves – The City will maintain a minimum fund balance of at least 5 percent of annual operating revenues in any given year to emergency response needs that may arise. This amount may be replenished either from surplus revenues that are surplus at year-end or from reimbursement from either Federal, State or private sources. Emergency response reserves will be held and tracked in Fund 109 along with Emergency Operational Reserves.
d.Business Opportunity/Investment Reserves – The City will maintain a minimum fund balance of at least 10 per- cent of annual operating revenues in any given year to respond to new enterprise opportunities that may arise from time to time. This amount may be replenished either from surplus revenues that are surplus at year-end or gains from enterprise opportunities. The Business Opport unity/Pension Resilience reserves will be held and tracked in Fund 104.

Internal Service Funds
II.General Liability Fund Reserve – The City will maintain a reserve in the General Liability fund equal to the amount identified in an annual actuarial that represents the net annual liability after annual budgeted program resources. This reserve can be used at the City Counci l’s discretion to pay one-time insurance and liability- related costs, such as large unexpected legal claims, and settlements. The City will maintain a separate General Liability Fund (113) to account for program activities.

III.Fleet Maintenance Fund Reserve – The City will maintain a reserve amount in an amount equal to 20 percent of the annual Fleet Maintenance program budg et. The Fleet Maintenance Fund (111) is funded by departments on a cost allocation basis. Departmental ch arges are set aside to cover costs associated with fleet maintenance and operations. It is important the City builds a reserve for fleet-related emergencies and one-time unexpected expenditures.

IV.Information Technology Fund Reserve – The City will maintain a reserve amount of 20 percent of the annual Information Technology program budget. This fu nd (112) is intended for Information Technology ser- vices and equipment. Costs are charged to departments depending on usage, service, and I.T equipment. Funds should be set aside for unexpected costs and to build a reserve for emergency replacement of IT equipment.

DRAFT
Budget Overview
Financial Policies
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 24 Enterprise Funds
V.Lancaster Choice Energy Fund Reserve – The City will set a reserve goal of 25% of operating costs in the Lancaster Choice Energy fund. The accumulation of funds to reach the goal will be derived from net operating revenues. The reserve calculation shall include the base working capital reserve held in the lockbox account.

Long-Term Policies
Operating Budget Policies
 The City will present to the City Council a Program an d Financial Plan that is a balanced document. Expendi- tures will not exceed available resources, including funding carried over from the previous year.  The City will maintain a General Fund Reserve that provides the necessary cash flow, a safety net for handling the unexpected, and flexibility in day-to-day operations. The City Council has formally established this reserve at 35% of operating expenditures as the minimum desired level.  To ensure that the largest revenue source will cover th e largest expenditure item, we closely compare the Sher- iff’s Department contract to the Sales and Property Tax Revenue  The City will allocate resources to special law enforcement programs such as, Target Oriented Policing (TOP) to specifically identify and resolve crime that has receiv ed substantial attention. Those programs, which include Christmas Shopping Patrols, Anti-Auto Theft Operations, TOP-Bomb (sheriff units available to patrol at will), and Gang Violence Suppression have been highly successful in reducing specific types of crime  The planning and approval process for any new capital improvement project will include an analysis of future operating costs to ensure that not only is funding available to build the project, but future operational costs can be covered once construction is complete
 The City will seek financial co-sponsors and partners fo r special events and recreational programs that are a benefit to the community. Prime examples of this incl ude corporate sponsorship for the annual Streets of Lan- caster Grand Prix, co-sponsorship of special theatrical performances for students to gain an appreciation of the performing arts, and community partnerships to provid e community neighborhood impact homes and wellness homes
Revenue Policies
 The City will attempt to maintain a diversified and stable revenue system to shelter it from short-term fluctuations of any one revenue source
 The City will diversify its general fund revenue base away from past reliance on sales tax alone.  The City will utilize one-time non-recurring revenues fo r one-time expenditures or reserves and avoid using one- time revenues for ongoing expenses or programs
 The City will seek out additional sources of revenue as a way of enduring a balanced budget necessary for the quality of services expected by our citizens
 The City will require user fees that cover the direct co st of adult recreation programs, and the cost of develop- ment services (building permits, etc.) provided to developers  The City will do cost comparisons with other cities to ensure that our fee structure is reasonable  The City will update fees annually based on the prio r year annual average consumer price index for the Los Angeles-Riverside-Orange Co. All Urban Consumers percentage change Cash Management/Investment Policies
 Investment of city funds will be in accordance with the Adopted Investment Policy. Safety of principal will con- tinue to be the number one priority, followed closely by ensuring that funds will be available when needed (liquidity). Only after these two priorities have been full y satisfied will the City consider yield as an investment criterion
 The City will aggressively collect revenues on a timely basis DRAFT
Budget Overview
Financial Policies
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 25 Debt Policies
 The City’s General Fund does not currently have any long-term debt obligations. Current operations will be funded with current revenues
 Accounting, Auditing, and Financial Reporting Policies  The City will have an independent audit performed annually. An interim audit will be performed midway through the fiscal year to ensure correct accounting and internal control procedures are followed  The City will produce a Comprehensive Annual Financial Report (CAFR) each year in accordance with Gener- ally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting CITY OF LANCASTER ADOPTED FISCAL YEAR 2022-2023 BUDGET 17 Standards Board (GASB).  The City will maintain a strong internal audit capability Capital Budget Policies
 The City will update its multi-year plan for capital improv ements. This will include modification of existing proj- ects and adding/deleting projects in keeping with the General Plan as adopted by the City Council  The City will maintain a capital replacement fund for ensuring that the equipment necessary for the operations of the City is always available
 The City will ensure that prime commercial and industrial acreage is available and ready for development, thus being able to quickly assist in the provision of jobs and diversity in the economy DRAFT
DRAFT
Statement of Fund Balances
DRAFT
Statement of Fund Balances

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 28 2024-2025 Year-End Estimates
FUND GROUP FUND DESCRIPTION FY 25 BEG FUND

BALANCE
FY 25 REVENUES FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 25 ENDING

FUND BALANCE
General Funds 101 GENERAL FUND 107,534,302 120,844,380 126,216,676 25,090,670 900,000 4,859,587 73,111,748

120 EMPLOYEE BENEFITS 6,481,971 - 2,064,381 - 311,989 - 4,729,579

141 EQUIPMENT

REPLACEMENT
- - - - - - -

NON NON-SPENDABLE FUND

BALANCE
(31,336,177) - - - - - (31,336,177)
General Funds Total 82,680,096 120,844,380 128,281,057 25,090,670 1,211,989 4,859,587 46,505,150 Internal Service
Funds
111 FLEET (13,747) 2,670,590 3,484,003 - 827,161 - -

112 INFORMATION

TECHNOLOGY ISF
(96,223) 4,636,321 8,307,786 192,077 3,959,765 - -

113 GENERAL LIABILITY ISF (186,465) 5,692,484 6,265,452 - 597,433 - (162,000) Internal Service Funds Total (296,436) 12,999,395 18,057,240 192,077 5,384,359 - (162,000) Special
Revenue Funds
200 LA COUNTY GRANTS -
OTHER
(364,009) 480,000 260,929 - - - (144,938)

201 AQMD GRANTS (18,750) 17,750 17,750 - - 5,279 (24,029)

202 MEASURE H (265,295) 3,292,447 4,156,658 - - - (1,129,505)

204 MEASURE A -

HOMELESSNESS
- - - - - - -

210 MEASURE A (445,813) 1,628,747 1,230,286 2,147,358 - 195,473 (2,390,182)

211 MEASURE M 2,154,927 3,510,202 458,744 1,011,114 - 1,621,380 2,573,891

212 MEASURE R - HIGHWAY (9,909,721) 32,681,641 - 39,566,954 - - (16,795,034)

213 METRO - LOCAL (1,289,963) 1,361,561 - 1,028,861 - - (957,262)

214 GAS TAX (2,466,882) 4,792,087 13,188,362 281,309 9,203,564 881,155 (2,822,056)

215 GAS TAX - SB 1 6,427,595 4,517,025 - 10,474,503 - - 470,117 DRAFT
Statement of Fund Balances
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 29 FUND GROUP FUND DESCRIPTION FY 25 BEG FUND

BALANCE
FY 25 REVENUES FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 25 ENDING

FUND BALANCE

216 TDA 3 (18,125) 178,032 - 223,686 - - (63,779)

217 TDA 8 (1,143,709) 10,663,722 - 1,334,761 - 8,402,000 (216,748)

218 PROPOSITION A 7,442,273 4,890,524 2,634,923 9,423,815 - - 274,059

219 PROPOSITION B 6,296 - - - - - 6,296

220 PROPOSITION C 10,844,331 4,062,915 - 22,355,777 - - (7,448,531)

221 PROP 42- CONGESTION
MGT
46,543 - - - - - 46,543

222 SURFACE

TRANSPORTATION

PROGRAM
(430,477) 491,598 - 68,212 - - (7,092)

223 OFFICE OF TRAFFIC

SAFETY (OTS)
- - - - - - -

224 RECYCLING 162,335 580,094 647,399 - - - 95,030

225 MEASURE R 3,383,069 3,054,186 - 7,750 - 2,682,484 3,747,020

227 MEASURE M - MSP (62,024) - - 80,698 - - (142,722)

230 STATE GRANTS - OTHER (2,083,557) 12,110,216 5,280,627 21,256,158 - - (16,510,127)

300 FEDERAL GRANTS -
OTHER
126,938 4,480,800 2,553,765 4,794,337 - - (2,740,364)

301 TRAFFIC SAFETY 284,928 100,000 - - - 100,000 284,928

310 CDBG (1,888,949) 1,463,022 1,484,268 1,729,073 - - (3,639,268)

311 CDBG-SECTION 108 - - - - - - -

312 NEIGHBORHOOD

STABILIZATION
2,950,254 - - - - - 2,950,254

313 HOME GRANT 1,625,060 724,611 1,024,611 - - - 1,325,060

409 X - ENGINEERING FEES - - - - - - -
424 RECYCLED WATER
FUND
(124,144) 175,000 378,553 - 180,000 22,136 (169,833) DRAFT
Statement of Fund Balances

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 30 FUND GROUP FUND DESCRIPTION FY 25 BEG FUND

BALANCE
FY 25 REVENUES FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 25 ENDING

FUND BALANCE

601 AVAQMD (311,533) 1,424,847 1,390,244 - - - (276,930)

650 ANTELOPE VALLEY FAIR - - - - - - -

850 CFD 21-1 PUBLIC

SERVICES
(250) 10,000 6,000 - - - 3,750

851 CFD 89-1 EASTSIDE

WATER FUND
521,326 - - - - - 521,326

854 CFD 91-2 LANC

BUSINESS PARK
42,561 - - - - - 42,561
Special Revenue Funds Total 15,195,238 96,691,027 34,713,119 115,784,365 9,383,564 13,909,907 (43,137,562) Developer Fee
Funds
203 PARK BOND 466,357 200,000 100,000 217,214 - - 349,143

410 SIGNAL DEVELOPER
FEES
2,984,838 - - 2,801,895 - - 182,943

411 DRAINAGE DEVELOPER
FEES
10,987,473 450,000 - 9,470,243 - - 1,967,230

412 BIOLOGICAL IMPACT
FEES
1,047,770 300,000 1,056,959 - - - 290,812

413 URBAN STRUCTURES

IMPACT FEE
1,664,854 - 2,293 1,176,607 - 42,494 443,461

414 TRAFFIC IMPACT FEES 2,111,143 - - 1,852,194 - - 258,949

415 VEHICLE MILES TRVLD

IMPACT FEE
254,550 - - - - - 254,550

416 ZERO NET ENERGY
(SOLAR)
117,379 - - - - - 117,379

417 MARIPOSA LILY IMPACT
FEE
62,733 - - - - - 62,733
Developer Fee Funds Total 19,697,098 950,000 1,159,251 15,518,153 - 42,494 3,927,199 Maintenance
District Funds
420 SEWER MAINTENANCE

DISTRICT
753,572 4,664,305 5,013,219 671,541 - 103,606 (370,489)

421 LANDSCAPE

MAINTENANCE DISTRICT
695,269 2,047,423 2,934,881 - 60,000 116,054 (248,243) 422 LIGHTING

MAINTENANCE DISTRICT
6,661,280 6,447,730 7,860,987 169,391 - 606,736 4,471,896 DRAFT
Statement of Fund Balances
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 31 FUND GROUP FUND DESCRIPTION FY 25 BEG FUND

BALANCE
FY 25 REVENUES FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 25 ENDING

FUND BALANCE

423 DRAINAGE MAINT

DISTRICT
901,812 2,291,894 2,361,520 970,707 360,000 163,766 57,712 Maintenance District Funds Total 9,011,933 15,451,352 18,170,608 1,811,639 420,000 990,162 3,910,876 Lancaster
Housing
Authority Funds
314 LOW-MODERATE

INCOME HOUSING
47,932,014 3,667,090 1,680,224 135,565 - - 49,783,315

520 LANCASTER HOUSING

AUTHORITY
2,112,660 - - - - - 2,112,660
Lancaster Housing Authority Funds Total 50,044,674 3,667,090 1,680,224 135,565 - - 51,895,975 Finance
Authority
530 LANCASTER FINANCING

AUTHORITY
5,717,622 66,742,660 3,552,181 - 3,552,181 - 55,489,362 Finance Authority Total 5,717,622 66,742,660 3,552,181 16,970,921 3,552,181 - 55,489,362 Enterprise Funds
500 LANCASTER POWER

AUTHORITY
1,149,140 1,600,000 - - - 884 1,529,410

501 LANCASTER CHOICE
ENERGY
9,540,990 83,375,300 - 74,775 - 311,058 12,410,591 Enterprise Funds Total 10,690,130 84,975,300 81,338,712 74,775 - 311,942 13,940,001 Grand Total 192,740,355 402,321,203 286,952,393 175,578,166 19,952,093 20,114,091 132,369,001

DRAFT
Statement of Fund Balances

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 32 2025-2026 Year-End Estimates
FUND GROUP FUND DESCRIPTION FY 26 BEG FUND

BALANCE
FY 26 REVENUES FY 26

EXPENDITURES
FY 26 CAPITAL FY 26

TRANSFERS-IN
FY 26

TRANSFERS-OUT
FY 26 ENDING

FUND BALANCE
General Funds 101 GENERAL FUND 73,111,748 139,218,665 129,812,007 2,300,000 - 7,060,167 73,158,239

120 EMPLOYEE BENEFITS 4,729,579 - 1,745,813 - - - 2,983,766

141 EQUIPMENT

REPLACEMENT
- - - - - - -

NON NON-SPENDABLE FUND

BALANCE
(31,336,177) - - - - - (31,336,177)
General Funds Total 46,505,150 139,218,665 131,557,820 2,300,000 - 7,060,167 44,805,828 Internal Service
Funds
111 FLEET - 4,077,606 3,750,908 - - - 326,699

112 INFORMATION

TECHNOLOGY ISF
- 7,767,959 8,097,937 750,000 1,079,979 - 1

113 GENERAL LIABILITY ISF (162,000) 7,173,743 7,751,556 - 739,814 - 1 Internal Service Funds Total (162,000) 19,019,308 19,600,401 750,000 1,819,793 - 326,700 Special
Revenue Funds
200 LA COUNTY GRANTS -
OTHER
(144,938) - - - - - (144,938)

201 AQMD GRANTS (24,029) - - - - - (24,029)

202 MEASURE H (1,129,505) - - - - - (1,129,505)

204 MEASURE A -

HOMELESSNESS
- - 137,980 - - - (137,980)

210 MEASURE A (2,390,182) - 3,169 - - 195,565 (2,588,915)

211 MEASURE M 2,573,891 3,448,178 350,146 - - 1,619,430 4,052,493

212 MEASURE R - HIGHWAY (16,795,034) 10,742,801 - - - - (6,052,233)

213 METRO - LOCAL (957,262) 1,217,792 - - - - 260,529

214 GAS TAX (2,822,056) 4,867,023 11,075,857 - 9,768,029 737,138 0

215 GAS TAX - SB 1 470,117 4,593,458 396,089 380,516 - - 4,286,970 DRAFT
Statement of Fund Balances
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 33 FUND GROUP FUND DESCRIPTION FY 26 BEG FUND

BALANCE
FY 26 REVENUES FY 26

EXPENDITURES
FY 26 CAPITAL FY 26

TRANSFERS-IN
FY 26

TRANSFERS-OUT
FY 26 ENDING

FUND BALANCE

216 TDA 3 (63,779) 178,032 - - - - 114,253

217 TDA 8 (216,748) 10,663,722 7,649 - - 9,768,029 671,296

218 PROPOSITION A 274,059 4,890,524 2,658,546 - - - 2,506,037

219 PROPOSITION B 6,296 - - - - - 6,296

220 PROPOSITION C (7,448,531) 4,062,915 - - - - (3,385,616)

221 PROP 42- CONGESTION
MGT
46,543 - - - - - 46,543

222 SURFACE

TRANSPORTATION

PROGRAM
(7,092) 46,562 - - - - 39,471

223 OFFICE OF TRAFFIC

SAFETY (OTS)
- - - - - - -

224 RECYCLING 95,030 - 118,309 - - - (23,279)

225 MEASURE R 3,747,020 3,054,186 4,462 - - 1,079,620 5,717,124

227 MEASURE M - MSP (142,722) - - - - - (142,722)

230 STATE GRANTS - OTHER (16,510,127) 1,619,656 - - - - (14,890,470)

300 FEDERAL GRANTS -
OTHER
(2,740,364) 427,420 - - - - (2,312,944)

301 TRAFFIC SAFETY 284,928 - - - - - 284,928

310 CDBG (3,639,268) 1,582,198 1,582,198 - - - (3,639,268)

311 CDBG-SECTION 108 - - - - - - -

312 NEIGHBORHOOD

STABILIZATION
2,950,254 - - - - - 2,950,254

313 HOME GRANT 1,325,060 656,727 656,727 - - - 1,325,060

409 X - ENGINEERING FEES - - - - - - -
424 RECYCLED WATER
FUND
(169,833) 150,000 955,250 - 991,351 16,266 2
DRAFT
Statement of Fund Balances

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 34 FUND GROUP FUND DESCRIPTION FY 26 BEG FUND

BALANCE
FY 26 REVENUES FY 26

EXPENDITURES
FY 26 CAPITAL FY 26

TRANSFERS-IN
FY 26

TRANSFERS-OUT
FY 26 ENDING

FUND BALANCE

601 AVAQMD (276,930) 1,448,219 1,448,219 - - - (276,930)

650 ANTELOPE VALLEY FAIR - 235,027 235,027 - - - -

850 CFD 21-1 PUBLIC

SERVICES
3,750 30,000 26,000 - - - 7,750

851 CFD 89-1 EASTSIDE

WATER FUND
521,326 - - - - - 521,326

854 CFD 91-2 LANC

BUSINESS PARK
42,561 - - - - - 42,561
Special Revenue Funds Total (43,137,562) 53,914,441 19,655,629 380,516 10,759,380 13,416,048 (11,915,935) Developer Fee
Funds
203 PARK BOND 349,143 200,000 - - - - 549,143

410 SIGNAL DEVELOPER
FEES
182,943 150,000 - - - - 332,943

411 DRAINAGE DEVELOPER
FEES
1,967,230 400,000 - - - - 2,367,230

412 BIOLOGICAL IMPACT
FEES
290,812 300,000 - - - - 590,812

413 URBAN STRUCTURES

IMPACT FEE
443,461 - 4,103 - - 42,514 396,844

414 TRAFFIC IMPACT FEES 258,949 100,000 - - - - 358,949

415 VEHICLE MILES TRVLD

IMPACT FEE
254,550 70,000 - - - - 324,550

416 ZERO NET ENERGY
(SOLAR)
117,379 - - - - - 117,379

417 MARIPOSA LILY IMPACT
FEE
62,733 - - - - - 62,733
Developer Fee Funds Total 3,927,199 1,220,000 4,103 - - 42,514 5,100,582 Maintenance
District Funds
420 SEWER MAINTENANCE

DISTRICT
(370,489) 4,861,854 4,337,957 - - 25,508 127,899

421 LANDSCAPE

MAINTENANCE DISTRICT
(248,243) 2,101,708 3,134,578 - 1,391,650 110,537 - 422 LIGHTING

MAINTENANCE DISTRICT
4,471,896 6,651,220 8,811,599 - - 583,860 1,727,657 DRAFT
Statement of Fund Balances
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 35 FUND GROUP FUND DESCRIPTION FY 26 BEG FUND

BALANCE
FY 26 REVENUES FY 26

EXPENDITURES
FY 26 CAPITAL FY 26

TRANSFERS-IN
FY 26

TRANSFERS-OUT
FY 26 ENDING

FUND BALANCE

423 DRAINAGE MAINT

DISTRICT
57,712 2,365,324 2,578,480 - 301,312 145,868 - Maintenance District Funds Total 3,910,876 15,980,106 18,862,614 - 1,692,962 865,773 1,855,556 Lancaster
Housing
Authority Funds
314 LOW-MODERATE

INCOME HOUSING
49,783,315 250,000 1,357,557 - - - 48,675,758

520 LANCASTER HOUSING

AUTHORITY
2,112,660 - - - - - 2,112,660
Lancaster Housing Authority Funds Total 51,895,9754 250,000 1,357,557 - - - 50,788,418 Finance
Authority
530 LANCASTER FINANCING

AUTHORITY
55,489,362 215,000 7,363,554 - 7,363,554 - 55,704,362 Finance Authority Total 55,489,362 215,000 7,363,554 - 7,363,554 - 55,704,362 Enterprise Funds
500 LANCASTER POWER

AUTHORITY
1,529,410 1,600,000 1,314,042 - - 884 1,814,484

501 LANCASTER CHOICE
ENERGY
12,410,591 82,592,188 78,747,932 - - 250,301 16,004,545 Enterprise Funds Total 13,940,001 84,192,188 80,061,974 - - 251,185 17,819,029 Grand Total 132,369,001 314,009,708 278,463,652 3,430,516 21,635,688 21,635,688 164,484,541 DRAFT
Statement of Fund Balances
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 36 DRAFT
Revenues
DRAFT
Revenues
Revenues by Category
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 38 Revenues by Category

Revenues by Category
Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Charges for Services 86,889,558 81,464,031 87,520,305 6,056,274 7.4% Fees 11,702,455 9,643,924 9,498,000 (145,924) (1.5)%
Grants 24,083,477 75,318,651 16,293,157 (59,025,494) (78.4)% From Other Agencies 40,651,765 32,958,487 30,828,475 (2,130,012) (6.5)% From Other Funds 37,884,076 35,376,165 45,431,581 10,055,416 28.4% Permits and Licenses 7,141,324 4,947,800 7,642,575 2,694,775 54.5% Return on Investment 11,188,399 2,334,725 4,030,714 1,695,990 72.6% Taxes 103,372,765 99,328,625 128,881,343 29,552,718 29.8% Other 19,258,701 1,623,674 1,901,746 278,072 17.1%
Fines 4,690,252 3,494,741 3,617,500 122,759 3.5%
Department Total 346,862,773 346,490,823 335,645,396 (10,845,427) (3.1)% Charges for Services
$88,674,838

28.0%
Fees
$9,498,000

3.0%
From Other Agencies
$30,828,475

9.7%
From Other Funds
$34,036,300

10.7%
Grants
$16,293,157

5.1%
Permits and Licenses
$6,542,575

2.1%
Taxes
$124,529,111

39.3%
Others
$6,556,793

2.1%
DRAFT
Revenues
Revenues by Category
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 39 Revenues by Fund Type
Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
General Funds 120,564,881 111,289,561 139,218,665 27,929,104 25.1% Internal Service Funds 14,652,150 13,351,620 20,839,101 7,487,481 56.1% Special Revenue Funds 80,481,909 124,538,125 64,873,821 (59,664,305) (47.9)% Developer Fee Funds 1,434,778 1,034,000 1,020,000 (14,000) (1.4)% Lancaster Housing Authority 2,685,228 85,628 250,000 164,372 192.0% Maintenance Funds 15,917,614 15,513,508 17,673,068 2,159,560 13.9% Enterprise Funds 84,186,166 76,724,540 84,192,188 7,467,648 9.7% Lancaster Finance Authority 5,539,707 3,953,841 7,578,554 3,624,713 91.7% Department Total 325,462,433 346,490,823 335,645,396 (10,845,427) (3.1)% Enterprise Funds
$84,192,188

25.1%
General Funds
$139,218,665

41.5%
Internal Service
Funds
$20,839,101

6.2%
Lancaster Finance
Authority
$7,578,554

2.3%
Maintenance Funds
$17,673,068

5.3%
Special Revenue
Funds
$64,873,821

19.3%
Others
$1,270,000

0.4%
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 40 Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
General Funds
101 - General Fund
4100 Property Taxes - In Lieu Vlf 20,111,703 19,968,659 22,268,610 2,299,951 11.5% 4103 Property Taxes - Ad
Valorem
12,370,275 9,199,240 12,180,000 2,980,760 32.4%
4104 Property Tax Transfer 584,647 750,000 600,000 (150,000) (20.0)% 4105 Transient Occupancy Tax 2,294,723 2,730,000 2,545,808 (184,192) (6.7)% 4106 Sales And Use Tax 26,004,163 26,861,000 26,820,650 (40,350) (0.2)% 4108 Measure Lc Sales Tax 21,254,496 20,837,000 21,833,000 996,000 4.8% 4109 Measure Ym Sales Tax — — 21,833,000 21,833,000 —%
4120 Vehicle In-Lieu Fee 218,014 130,000 220,000 90,000 69.2% 4121 Other Agency Fee Admin 41,881 — — — —%
4122 Sb-90 Mandated Costs
Reimb
1,750 — — — —%
4153 Legal Settlements 158,669 126,148 160,000 33,852 26.8% 4199 Inter-Fund Transfers In 526,524 993,851 — (993,851) (100.0)% 4200 C. O. P. S. Revenue 502,660 568,711 500,000 (68,711) (12.1)% 4201 Ases Afterschool Program (241,813) 175,255 — (175,255) (100.0)% 4300 Public Safety-Admin
Citation
9,400 1,000 4,000 3,000 300.0%
4301 Parking Violation Fines 493,900 906,949 800,000 (106,949) (11.8)% 4302 Impound Fees 35,760 51,454 35,000 (16,454) (32.0)% 4303 Code Enforcement Fines 55,439 215,000 85,000 (130,000) (60.5)% 4400 Interest Income 2,875,835 1,232,079 3,400,000 2,167,921 176.0% 4401 Former Ed Land Sales
Revenue
9 — — — —%
4402 Former Ed Land Rental
Income
184,204 — 183,700 183,700 —%
4403 Net Sweep Interest (36,833) 36,000 — (36,000) (100.0)% 4404 Interest - Unrealized 1,881,526 603,586 — (603,586) (100.0)% 4410 Leases (282) — 1,500 1,500 —%
4500 Filming Permit Fees 35,523 41,100 30,000 (11,100) (27.0)% 4501 Mc-Primary License/
Renewal Fee
7,503 10,400 12,000 1,600 15.4%
4503 Mc - Retail Delivery
Surcharge
230,438 — 900,000 900,000 —%
4504 Mc-Primary Lic Site Reg
Fee
35,175 40,000 40,000 — —%
4505 Mc - Cultivation
Surcharge
123,190 55,000 160,000 105,000 190.9%
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 41 4506 Mc - Manufacturing
Surcharge
89,958 60,000 85,000 25,000 41.7%
4507 Mc - Conditional Use
Permit
— 25,000 5,000 (20,000) (80.0)%
4508 Peg Fees 175,391 345,845 200,000 (145,845) (42.2)% 4509 Franchises 11,491,150 9,273,079 9,273,000 (79) (0.0)% 4510 Planning And Zone Fees 578,839 450,000 450,000 — —% 4511 Planning - Landscape Fees 14,188 11,000 31,000 20,000 181.8% 4512 Planning - Plan/Bldg Plan
Rev
43,439 35,000 35,000 — —%
4513 Planning - General Plan
Maint
46,282 30,000 55,000 25,000 83.3%
4514 Pw Other Reimbursements 1,477 — — — —%
4516 Sb1186-Disablty Access
Bl Fee
35,914 25,000 25,000 — —%
4518 Tobacco License-Process
Fee
12,197 7,700 23,805 16,105 209.2%
4519 Rental Housing Business
Lic
97,299 76,000 273,077 197,077 259.3%
4520 Rental Housing Inspection
Fee
22,962 47,000 15,024 (31,976) (68.0)%
4521 Mobile Home Inspection
Fee
5,070 6,000 6,000 — —%
4522 Taxi And Tow License Fee 6,729 3,000 4,100 1,100 36.7% 4523 Appeals 2,282 2,000 2,000 — —%
4600 Plumbing Permit Fees 56,778 56,000 56,000 — —%
4601 Building And Safety Fees 2,428,956 1,200,000 2,200,000 1,000,000 83.3% 4602 Electrical Permit Fees 807,974 680,000 1,101,000 421,000 61.9% 4603 Mechanical Permit Fees (1,364) 71,000 — (71,000) (100.0)% 4604 Grading Plan Check Fees 232,682 170,000 170,000 — —% 4605 Traffic Plan Check Fees 117,547 60,000 106,500 46,500 77.5% 4606 Engrng Fees - Permits And
Misc
1,301,540 700,000 950,000 250,000 35.7%
4607 Engineering Add'l Fees (1,520) 40,000 40,000 — —%
4608 Engineering Fees - Tr & P
Maps
399,364 166,000 400,000 234,000 141.0%
4609 Inspection Fees 42,906 78,927 255,000 176,073 223.1% 4611 Business Permits 952,318 775,000 793,715 18,715 2.4% 4700 Admissions/Tickets 931,345 992,600 875,000 (117,600) (11.8)% 4701 Facility Fee 22,469 — 20,000 20,000 —%
4702 Rental Staff Labor 127,879 64,200 227,800 163,600 254.8% 4703 Rental Indoor/Outdoor 328,122 306,900 355,300 48,400 15.8% Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 42 4704 Rental Equipment 1,566 2,000 1,000 (1,000) (50.0)% 4705 Rental Cleaning 10 2,650 550 (2,100) (79.2)%
4706 Miscellenous Rentals 5,089 37,000 4,500 (32,500) (87.8)% 4710 Parcs Activity/Program 868,783 591,525 658,025 66,500 11.2% 4712 Donation Revenue 22,811 45,500 5,000 (40,500) (89.0)% 4716 Vendor Space 96,684 120,000 107,950 (12,050) (10.0)% 4717 Parking Revenue 18,593 40,000 20,000 (20,000) (50.0)% 4721 Merchandise/
Souveniours
7,975 23,500 16,600 (6,900) (29.4)%
4723 Concession / Lease Fees 375,284 855,020 461,500 (393,520) (46.0)% 4725 Outdoor Facility Rental
Fees
3,238 — — — —%
4727 Insurance For Facility
Rental
2,529 15,000 3,500 (11,500) (76.7)%
4729 Special Event Revenue 169 — — — —%
4733 Community Center
Programs
14,709 — — — —%
4735 Other Prks Revenue And
Reimb
1,005 — 38,500 38,500 —%
4741 Sponsorship Revenue 150,737 146,906 155,000 8,094 5.5% 4810 Impact Fee Revenue 1,200,000 40,000 — (40,000) (100.0)% 4900 Miscellaneous 525,431 250,750 — (250,750) (100.0)% 4901 Waste Mgmt Community
Programs
— 45,000 — (45,000) (100.0)%
4902 Credit Card Charges 11,200 46,010 — (46,010) (100.0)% 4903 Publications And Copies — 500 — (500) (100.0)%
4904 Claims Reimbursements — 1,034,325 14,892 (1,019,433) (98.6)% 4908 Public Works Services 4,008 3,000 — (3,000) (100.0)% 4911 E Waste Recycling 36,886 17,000 40,000 23,000 135.3% 4912 Incubator Rental Income 44,891 65,004 55,284 (9,720) (15.0)% 4913 Pw Shared Infrastructure
Space
14,899 14,190 14,190 — —%
4914 Other Financing Sources 216,253 — — — —%
4916 Overhead Reimbursement 6,204,693 6,314,525 4,776,585 (1,537,940) (24.4)% 4918 Covid Stand Strong Loan
Repaym
6,155 — — — —%
4925 Wm Contract Fees
Ab939
256,928 200,000 200,000 — —%
101 - General Fund Total 120,219,178 111,199,088 139,218,665 28,019,577 25.2% 120 - Employee Benefits
4199 Inter-Fund Transfers In 111,722 90,473 — (90,473) (100.0)% 120 - Employee Benefits Total 111,722 90,473 — (90,473) (100.0)% Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 43 141 - Equipment Replacement
4199 Inter-Fund Transfers In 233,980 — — — —%
141 - Equipment Replacement Total 233,980 — — — —%
General Funds Total 120,564,881 111,289,561 139,218,665 27,929,104 25.1% Internal Service Funds
111 - Fleet ISF
4199 Inter-Fund Transfers In 727,204 597,470 — (597,470) (100.0)% 4405 Sale Of Surplus Property 113,376 70,698 — (70,698) (100.0)% 4950 ISF Cost Allocation 1,869,589 1,616,490 4,077,606 2,461,116 152.3% 111 - Fleet ISF Total 2,710,168 2,284,657 4,077,606 1,792,949 78.5% 112 - Information Technology ISF
4199 Inter-Fund Transfers In 1,857,187 1,643,114 1,079,979 (563,135) (34.3)% 4950 ISF Cost Allocation 4,007,252 4,007,252 7,767,959 3,760,707 93.8% 112 - Information Technology ISF
Total
5,864,439 5,650,366 8,847,938 3,197,571 56.6%
113 - General Liability ISF
4199 Inter-Fund Transfers In 1,238,339 579,402 739,814 160,412 27.7% 4900 Miscellaneous 2,009 — — — —%
4950 ISF Cost Allocation 4,837,194 4,837,194 7,173,743 2,336,549 48.3% 113 - General Liability ISF Total 6,077,542 5,416,596 7,913,557 2,496,961 46.1% Internal Service Funds Total 14,652,150 13,351,620 20,839,101 7,487,481 56.1% Special Revenue Funds
200 - La County Grants - Other
4998 Grant Revenue — 480,000 — (480,000) (100.0)%
200 - La County Grants - Other
Total
— 480,000 — (480,000) (100.0)%
201 - Aqmd Grants
4998 Grant Revenue — 99,810 — (99,810) (100.0)%
201 - Aqmd Grants Total — 99,810 — (99,810) (100.0)%
202 - Measure H
4998 Grant Revenue 2,163,636 3,956,769 — (3,956,769) (100.0)% 202 - Measure H Total 2,163,636 3,956,769 — (3,956,769) (100.0)% 203 - Park Bond
4610 Licenses & Permits (58,896) 40,000 — (40,000) (100.0)% 4814 Impact Fee - Dwelling Unit 86,576 — 200,000 200,000 —% 203 - Park Bond Total 27,680 40,000 200,000 160,000 400.0% 210 - Measure A
4998 Grant Revenue — 2,706,731 — (2,706,731) (100.0)%
210 - Measure A Total — 2,706,731 — (2,706,731) (100.0)% Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 44 211 - Measure M
4125 Lacmta Local Return
Revenue
3,261,854 3,569,278 3,438,178 (131,100) (3.7)%
4400 Interest Income 70,393 10,000 10,000 — —%
4998 Grant Revenue — 744,292 — (744,292) (100.0)%
211 - Measure M Total 3,332,247 4,323,570 3,448,178 (875,392) (20.2)% 212 - Measure R - Highway
4998 Grant Revenue 5,957,646 26,713,998 10,742,801 (15,971,197) (59.8)% 212 - Measure R - Highway Total 5,957,646 26,713,998 10,742,801 (15,971,197) (59.8)% 213 - Metro - Local
4199 Inter-Fund Transfers In 49,595 — — — —%
4998 Grant Revenue 1,859,990 1,460,390 1,217,792 (242,598) (16.6)% 213 - Metro - Local Total 1,909,585 1,460,390 1,217,792 (242,598) (16.6)% 214 - Gas Tax
4135 Gas Tax Revenue 4,790,932 4,709,726 4,867,023 157,297 3.3% 4199 Inter-Fund Transfers In 5,869,807 10,018,879 9,768,029 (250,850) (2.5)% 4514 Pw Other Reimbursements 2,076 1,032 — (1,032) (100.0)% 4916 Overhead Reimbursement 110 240 — (240) (100.0)%
214 - Gas Tax Total 10,662,926 14,729,877 14,635,052 (94,825) (0.6)% 215 - Gas Tax - Sb 1
4130 Road & Rehab
Maintenance
4,554,742 4,276,849 4,593,458 316,609 7.4%
4400 Interest Income 152,013 — — — —%
215 - Gas Tax - Sb 1 Total 4,706,755 4,276,849 4,593,458 316,609 7.4% 216 - Tda 3
4126 Tda Article 3 190,039 204,932 178,032 (26,900) (13.1)% 216 - Tda 3 Total 190,039 204,932 178,032 (26,900) (13.1)% 217 - Tda 8
4127 Tda Article 8 21,042,869 12,071,326 10,663,722 (1,407,604) (11.7)% 4199 Inter-Fund Transfers In 54,124 — — — —%
4400 Interest Income (22,325) — — — —%
217 - Tda 8 Total 21,074,668 12,071,326 10,663,722 (1,407,604) (11.7)% 218 - Proposition A
4125 Lacmta Local Return
Revenue
4,644,715 5,302,428 4,876,484 (425,944) (8.0)%
4199 Inter-Fund Transfers In 65,091 — — — —%
4400 Interest Income 174,446 14,040 14,040 — —%
218 - Proposition A Total 4,884,252 5,316,468 4,890,524 (425,944) (8.0)% Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 45 219 - Proposition B
4400 Interest Income 144 — — — —%
219 - Proposition B Total 144 — — — —%
220 - Proposition C
4125 Lacmta Local Return
Revenue
3,852,684 4,199,151 4,044,915 (154,236) (3.7)%
4199 Inter-Fund Transfers In 19,802 — — — —%
4400 Interest Income 248,552 18,000 18,000 — —%
220 - Proposition C Total 4,121,038 4,217,151 4,062,915 (154,236) (3.7)% 222 - Surface Transportation Program
4998 Grant Revenue 628,184 682,900 46,562 (636,338) (93.2)% 222 - Surface Transportation
Program Total
628,184 682,900 46,562 (636,338) (93.2)%
223 - Office Of Traffic Safety (Ots)
4998 Grant Revenue 16,455 61,250 — (61,250) (100.0)%
223 - Office Of Traffic Safety (Ots)
Total
16,455 61,250 — (61,250) (100.0)%
224 - Recycling
4400 Interest Income (620) — — — —%
4998 Grant Revenue 222,934 658,975 — (658,975) (100.0)% 224 - Recycling Total 222,314 658,975 — (658,975) (100.0)% 225 - Measure R
4125 Lacmta Local Return
Revenue
2,888,609 3,149,363 3,033,686 (115,677) (3.7)%
4199 Inter-Fund Transfers In 522,871 — — — —%
4400 Interest Income 90,374 20,500 20,500 — —%
225 - Measure R Total 3,501,854 3,169,863 3,054,186 (115,677) (3.6)% 227 - Measure M - Msp
4199 Inter-Fund Transfers In 26,184 — — — —%
4998 Grant Revenue 920,652 — — — —%
227 - Measure M - Msp Total 946,836 — — — —%
230 - State Grants - Other
4199 Inter-Fund Transfers In 217,469 — — — —%
4998 Grant Revenue 732,436 22,771,287 1,619,656 (21,151,631) (92.9)% 4999 Miscellaneous Revenue 0 — — — —%
230 - State Grants - Other Total 949,906 22,771,287 1,619,656 (21,151,631) (92.9)% 300 - Federal Grants - Other
4199 Inter-Fund Transfers In 2,416,225 — — — —%
4998 Grant Revenue 6,503,969 7,753,338 427,420 (7,325,918) (94.5)% 300 - Federal Grants - Other Total 8,920,194 7,753,338 427,420 (7,325,918) (94.5)% Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 46 301 - Traffic Safety
4303 Code Enforcement Fines 96,542 160,000 — (160,000) (100.0)% 4900 Miscellaneous 36,484 100,000 — (100,000) (100.0)%
301 - Traffic Safety Total 133,025 260,000 — (260,000) (100.0)% 310 - Cdbg
4199 Inter-Fund Transfers In 671 — — — —%
4998 Grant Revenue 3,612,730 5,228,911 1,582,198 (3,646,713) (69.7)% 310 - Cdbg Total 3,613,401 5,228,911 1,582,198 (3,646,713) (69.7)% 313 - Home Grant
4998 Grant Revenue 1,286,043 2,000,000 656,727 (1,343,273) (67.2)% 313 - Home Grant Total 1,286,043 2,000,000 656,727 (1,343,273) (67.2)% 424 - Recycled Water Fund
4199 Inter-Fund Transfers In — 194,486 991,351 796,865 409.7% 4628 Recycled Water Sales 115,233 125,000 150,000 25,000 20.0% 424 - Recycled Water Fund Total 115,233 319,486 1,141,351 821,865 257.2% 601 - Avaqmd
4900 Miscellaneous 1,075,538 — 1,448,219 1,448,219 —%
4999 Miscellaneous Revenue — 1,029,244 — (1,029,244) (100.0)% 601 - Avaqmd Total 1,075,538 1,029,244 1,448,219 418,975 40.7% 650 - Antelope Valley Fair
4900 Miscellaneous — — 235,027 235,027 —%
650 - Antelope Valley Fair Total — — 235,027 235,027 —% 850 - Cfd 21-1 Public Services
4101 Property Taxes - Others (250) 5,000 30,000 25,000 500.0% 850 - Cfd 21-1 Public Services
Total
(250) 5,000 30,000 25,000 500.0%
854 - Cfd 91-2 Lanc Business Park
4820 Assessment Revenue 42,561 — — — —%
854 - Cfd 91-2 Lanc Business Park
Total
42,561 — — — —%
Special Revenue Funds Total 80,481,909 124,538,125 64,873,821 (59,664,305) (47.9)% Developer Fee Funds
410 - Signal Developer Fees
4812 Impact Fee - Traffic Signal 219,843 84,000 150,000 66,000 78.6% 410 - Signal Developer Fees Total 219,843 84,000 150,000 66,000 78.6% 411 - Drainage Developer Fees
4813 Impact Fee - Planned Loc
Drnge
255,056 450,000 400,000 (50,000) (11.1)%
411 - Drainage Developer Fees
Total
255,056 450,000 400,000 (50,000) (11.1)%
Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 47 412 - Biological Impact Fees
4810 Impact Fee Revenue 119,883 300,000 300,000 — —%
412 - Biological Impact Fees Total 119,883 300,000 300,000 — —% 413 - Urban Structures Impact Fee
4199 Inter-Fund Transfers In 8,737 — — — —%
4810 Impact Fee Revenue 36,418 — — — —%
4815 Impact Fee - Park Dev 171,735 — — — —%
413 - Urban Structures Impact Fee
Total
216,890 — — — —%
414 - Traffic Impact Fees
4811 Impact Fee - Traffic 357,877 200,000 100,000 (100,000) (50.0)% 414 - Traffic Impact Fees Total 357,877 200,000 100,000 (100,000) (50.0)% 415 - Vehicle Miles Trvld Impact Fee
4810 Impact Fee Revenue 254,550 — 70,000 70,000 —%
415 - Vehicle Miles Trvld Impact
Fee Total
254,550 — 70,000 70,000 —%
416 - Zero Net Energy (Solar)
4101 Property Taxes - Others 10,680 — — — —%
416 - Zero Net Energy (Solar) Total 10,680 — — — —%
Developer Fee Funds Total 1,434,778 1,034,000 1,020,000 (14,000) (1.4)% Lancaster Housing Authority
314 - Low-Moderate Income Housing
4199 Inter-Fund Transfers In 49,306 — — — —%
4402 Former Ed Land Rental
Income
— 25,628 — (25,628) (100.0)%
4404 Interest - Unrealized 29,780 — — — —%
4406 Gain On Assets 2,448,984 10,000 100,000 90,000 900.0% 4411 Leases - Land 14,345 — 135,000 135,000 —%
4900 Miscellaneous 142,813 50,000 15,000 (35,000) (70.0)% 314 - Low-Moderate Income
Housing Total
2,685,228 85,628 250,000 164,372 192.0%
Lancaster Housing Authority Total 2,685,228 85,628 250,000 164,372 192.0% Maintenance Funds
420 - Sewer Maintenance District
4101 Property Taxes - Others 4,492,009 4,400,000 4,492,000 92,000 2.1% 4609 Inspection Fees 1,353 700 — (700) (100.0)%
4612 Developer In-Lieu
Payments Rev
34,116 160,000 80,000 (80,000) (50.0)%
4613 Fog Application Fee 10,422 6,500 10,500 4,000 61.5% 4614 Fog Annual Fee 99,217 104,000 117,604 13,604 13.1% 4615 Fog - Plan Review 1,630 1,200 1,750 550 45.8%
Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 48 4820 Assessment Revenue 113,978 — 100,000 100,000 —% 4821 First Year Assessments — — 60,000 60,000 —%
4900 Miscellaneous 103 — — — —%
4999 Miscellaneous Revenue — 1,000 — (1,000) (100.0)%
420 - Sewer Maintenance District
Total
4,752,828 4,673,400 4,861,854 188,454 4.0%
421 - Landscape Maintenance District
4101 Property Taxes - Others 2,136,781 1,950,000 2,089,708 139,708 7.2% 4199 Inter-Fund Transfers In — 929,108 1,391,650 462,542 49.8% 4612 Developer In-Lieu
Payments Rev
20,310 — 12,000 12,000 —%
4900 Miscellaneous 525 — — — —%
421 - Landscape Maintenance
District Total
2,157,617 2,879,108 3,493,358 614,250 21.3%
422 - Lighting Maintenance District
4101 Property Taxes - Others 6,491,862 5,750,000 6,581,220 831,220 14.5% 4400 Interest Income (901) — — — —%
4612 Developer In-Lieu
Payments Rev
17,974 78,000 30,000 (48,000) (61.5)%
4727 Insurance For Facility
Rental
197 — — — —%
4820 Assessment Revenue 109,910 — — — —%
4821 First Year Assessments — — 40,000 40,000 —%
422 - Lighting Maintenance District
Total
6,619,042 5,828,000 6,651,220 823,220 14.1%
423 - Drainage Maint District
4101 Property Taxes - Others 2,212,224 2,038,000 2,260,324 222,324 10.9% 4199 Inter-Fund Transfers In — — 301,312 301,312 —%
4612 Developer In-Lieu
Payments Rev
41,847 95,000 45,000 (50,000) (52.6)%
4820 Assessment Revenue 134,055 — — — —%
4821 First Year Assessments — — 60,000 60,000 —%
423 - Drainage Maint District Total 2,388,127 2,133,000 2,666,636 533,636 25.0% Maintenance Funds Total 15,917,614 15,513,508 17,673,068 2,159,560 13.9% Enterprise Funds
500 - Lancaster Power Authority
4400 Interest Income (2,928) — — — —%
4922 Lce Energy Generation
Rev
— 1,911,335 — (1,911,335) (100.0)%
4927 Power Purchase Revenue 1,725,547 — 1,600,000 1,600,000 —% 500 - Lancaster Power Authority
Total
1,722,620 1,911,335 1,600,000 (311,335) (16.3)%
Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 49 501 - Lancaster Choice Energy
4400 Interest Income 368,695 — — — —%
4712 Donation Revenue 3,015 — — — —%
4922 Lce Energy Generation
Rev
81,418,147 73,755,605 82,468,568 8,712,963 11.8%
4923 S-Power Generation
Revenue
454,885 1,005,600 — (1,005,600) (100.0)%
4924 Ev Charging Station 47,997 32,000 50,000 18,000 56.3% 4926 Lce Smart Choice Revenue 77,821 — 73,620 73,620 —% 4928 Pma Revenue-Residential 85,410 — — — —%
4929 Psa Rev-Resdntl Pe
Powerwall
4,155 — — — —%
4930 Psa Rev-Resdntl Pe Energy 3,422 — — — —%
4999 Miscellaneous Revenue — 20,000 — (20,000) (100.0)% 501 - Lancaster Choice Energy
Total
82,463,547 74,813,205 82,592,188 7,778,983 10.4%
Enterprise Funds Total 84,186,166 76,724,540 84,192,188 7,467,648 9.7% Lancaster Finance Authority
530 - Lancaster Financing Authority
4199 Inter-Fund Transfers In 4,572,602 3,553,681 7,363,554 3,809,873 107.2% 4400 Interest Income 794,457 215,000 215,000 — —%
4914 Other Financing Sources — 185,160 — (185,160) (100.0)% 4998 Grant Revenue 172,648 — — — —%
530 - Lancaster Financing Authority
Total
5,539,707 3,953,841 7,578,554 3,624,713 91.7%
Lancaster Finance Authority Total 5,539,707 3,953,841 7,578,554 3,624,713 91.7% Depart
ment
Total
325,462,433 346,490,823 335,645,396 (10,845,427) (3.1)% Citywide Revenues by Fund and Object Code
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 50 DRAFT
Expenditures
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 52 Citywide Expenditure Summary
Citywide Expenditure by Category
Citywide Expenditure Detail Summary
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits 57,604,189 54,905,077 65,296,401 10,391,325 18.9% Operating Expenses 184,042,434 152,826,753 172,884,119 20,057,365 13.1% Sheriff Contract 28,762,784 29,072,954 28,324,959 (747,995) (2.6)% Debt Service & Capital
Outlay
57,901,383 222,207,116 15,388,689 (206,818,427) (93.1)% Transfers Out 20,965,238 18,600,465 21,635,688 3,035,223 16.3% Total 349,276,028 477,612,365 303,529,856 (174,082,509) (36.4)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 - General Fund
1000 - City Administration
Salary and Benefits
5101 Full-Time Salaries 781,721 839,496 1,152,309 312,813 37.3% 5103 Over-Time Salaries — 2,000 — (2,000) (100.0)%
5104 Temporary Salaries 66,171 90,000 105,000 15,000 16.7% 5201 Health/Dental Insurance 117,382 124,269 176,304 52,034 41.9% 5202 Life Insurance 1,040 — 3,142 3,142 —%
5203 Accidental Death
Dismember
206 — 306 306 —%
5204 LT/ST Disability 3,193 — 3,799 3,799 —%
5205 FICA/Medicare 12,429 — 16,708 16,708 —%
5206 CalPERS Retirement 238,318 246,351 373,571 127,220 51.6% 5208 Workers' Compensation 25,866 36,770 50,419 13,649 37.1% 5209 Deferred Compensation 53,143 63,387 78,600 15,213 24.0% 5211 Retiree Health Savings 23,452 — 30,920 30,920 —%
5212 Unemployment 3,440 — 4,609 4,609 —%
5214 Fringe Benefits — 20,580 — (20,580) (100.0)%
1,326,360 1,422,852 1,995,686 572,834 40.3%
Operating Expenses
5310 Operating Materials &
Supplies
2,202 3,500 3,500 — —%
5311 Postage 44 1,350 350 (1,000) (74.1)%
5312 Special Activity Supplies 36,521 53,000 42,600 (10,400) (19.6)% 5314 Fuel — 84 1,104 1,020 1,214.4%
5316 Emergency Supplies 81,857 165,971 — (165,971) (100.0)% DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 53 5319 Donations Expense 32,276 — 70,000 70,000 —%
5321 Vehicle Operations 226 226 7,682 7,456 3,299.2%
5350 Non-Capital Equipment — 54,000 — (54,000) (100.0)% 5360 Computers Hardware 136,549 138,937 547,245 408,308 293.9% 5400 Dues & Memberships 138,497 173,600 112,000 (61,600) (35.5)% 5409 General Liability 112,653 112,653 150,774 38,121 33.8% 5710 Professional/Technical
Service
378,094 989,860 650,000 (339,860) (34.3)%
5720 Advertising 1,417 13,500 3,500 (10,000) (74.1)%
5725 Sponsorship Expense 157,840 255,512 150,000 (105,512) (41.3)% 5730 Printing/Binding 155 215 215 — —%
5790 Repair & Maintenance
Services
— 8,180 8,180 — —%
5900 Meetings & Conferences 32,968 24,195 20,000 (4,195) (17.3)% 5910 Travel/Mileage
Reimbursement
48,243 112,811 26,480 (86,331) (76.5)%
5920 Training — 6,000 6,000 — —%
1,159,540 2,113,595 1,799,630 (313,964) (14.9)%
1000 - City Administration Total 2,485,900 3,536,447 3,795,317 258,870 7.3% 1020 - Emergency Management
Salary and Benefits
5101 Full-Time Salaries — — 125,236 125,236 —%
5201 Health/Dental Insurance — — 28,782 28,782 —%
5202 Life Insurance — — 138 138 —%
5203 Accidental Death
Dismember
— — 32 32 —%
5204 LT/ST Disability — — 515 515 —%
5205 FICA/Medicare — — 1,816 1,816 —%
5206 CalPERS Retirement — — 40,601 40,601 —%
5208 Workers' Compensation — — 5,485 5,485 —%
5209 Deferred Compensation — — 6,262 6,262 —%
5211 Retiree Health Savings — — 2,100 2,100 —%
5212 Unemployment — — 501 501 —%
— — 211,467 211,467 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 9,600 9,600 —%
5312 Special Activity Supplies — — 20,300 20,300 —%
5316 Emergency Supplies — — 64,000 64,000 —%
5360 Computers Hardware — — 280,113 280,113 —%
5371 Radio Communications — — 24,000 24,000 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 54 5400 Dues & Memberships — — 1,575 1,575 —%
5409 General Liability — — 20,103 20,103 —%
5710 Professional/Technical
Service
— — 339,000 339,000 —%
5720 Advertising — — 8,000 8,000 —%
5900 Meetings & Conferences — — 8,000 8,000 —%
5910 Travel/Mileage
Reimbursement
— — 20,000 20,000 —%
5920 Training — — 2,000 2,000 —%
— — 796,691 796,691 —%
1020 - Emergency Management
Total
— — 1,008,158 1,008,158 —%
1030 - Economic Develoment
Salary and Benefits
5101 Full-Time Salaries — — 241,287 241,287 —%
5104 Temporary Salaries — — 43,000 43,000 —%
5201 Health/Dental Insurance — — 38,947 38,947 —%
5202 Life Insurance — — 266 266 —%
5203 Accidental Death
Dismember
— — 61 61 —%
5204 LT/ST Disability — — 992 992 —%
5205 FICA/Medicare — — 3,499 3,499 —%
5206 CalPERS Retirement — — 78,224 78,224 —%
5208 Workers' Compensation — — 10,568 10,568 —%
5209 Deferred Compensation — — 12,064 12,064 —%
5211 Retiree Health Savings — — 7,779 7,779 —%
5212 Unemployment — — 965 965 —%
— — 437,651 437,651 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 107,500 107,500 —%
5311 Postage — — 1,120 1,120 —%
5312 Special Activity Supplies — — 900,000 900,000 —%
5360 Computers Hardware — — 523,729 523,729 —%
5400 Dues & Memberships — — 372,269 372,269 —%
5409 General Liability — — 54,455 54,455 —%
5414 Property Tax On Land — — 5,000 5,000 —%
5710 Professional/Technical
Service
— — 465,000 465,000 —%
5725 Sponsorship Expense — — 7,500 7,500 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 55 5910 Travel/Mileage
Reimbursement
— — 45,000 45,000 —%
— — 2,481,573 2,481,573 —%
1030 - Economic Develoment Total — — 2,919,224 2,919,224 —% 1040 - Film
Salary and Benefits
5101 Full-Time Salaries — — 125,236 125,236 —%
5201 Health/Dental Insurance — — 20,578 20,578 —%
5202 Life Insurance — — 138 138 —%
5203 Accidental Death
Dismember
— — 32 32 —%
5204 LT/ST Disability — — 1,391 1,391 —%
5205 FICA/Medicare — — 1,816 1,816 —%
5206 CalPERS Retirement — — 40,601 40,601 —%
5208 Workers' Compensation — — 5,485 5,485 —%
5209 Deferred Compensation — — 6,262 6,262 —%
5210 H.S.A. Contribution — — 1,080 1,080 —%
5211 Retiree Health Savings — — 3,000 3,000 —%
5212 Unemployment — — 501 501 —%
— — 206,119 206,119 —%
Operating Expenses
5312 Special Activity Supplies — — 32,250 32,250 —%
5400 Dues & Memberships — — 1,950 1,950 —%
5409 General Liability — — 20,103 20,103 —%
5710 Professional/Technical
Service
— — 7,000 7,000 —%
5910 Travel/Mileage
Reimbursement
— — 9,000 9,000 —%
— — 70,303 70,303 —%
1040 - Film Total — — 276,423 276,423 —%
1100 - City Council
Salary and Benefits
5105 Salaries- Other 44,700 42,300 136,500 94,200 222.7% 5201 Health/Dental Insurance 274,388 234,131 251,811 17,680 7.6% 5202 Life Insurance 425 — 552 552 —%
5203 Accidental Death
Dismember
83 — 126 126 —%
5205 FICA/Medicare 1,263 — 1,196 1,196 —%
5206 CalPERS Retirement 12,722 14,258 — (14,258) (100.0)% 5208 Workers' Compensation 2,161 3,692 15,538 11,846 320.9% 5212 Unemployment 318 — 3,614 3,614 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 56 5214 Fringe Benefits — 2,352 — (2,352) (100.0)%
336,058 296,733 409,337 112,604 37.9%
Operating Expenses
5310 Operating Materials &
Supplies
3,993 5,000 3,000 (2,000) (40.0)%
5311 Postage 455 550 550 — —%
5312 Special Activity Supplies 81,853 68,203 235,000 166,797 244.6% 5314 Fuel 2,345 335 2,208 1,873 559.2%
5321 Vehicle Operations 1,002 1,002 15,364 14,362 1,433.4% 5400 Dues & Memberships 2,187 11,000 13,000 2,000 18.2% 5710 Professional/Technical
Service
341,012 375,047 375,000 (47) (0.0)%
5720 Advertising 13,553 72,000 167,000 95,000 131.9%
5725 Sponsorship Expense — — 100,000 100,000 —%
5730 Printing/Binding 158 554 554 (0) (0.0)%
5740 Legal Services 1,064,441 900,000 1,100,000 200,000 22.2% 5790 Repair & Maintenance
Services
— 8,978 — (8,978) (100.0)%
5801 Telephone 6,000 6,000 12,000 6,000 100.0%
5900 Meetings & Conferences 2,535 3,000 3,000 — —%
5910 Travel/Mileage
Reimbursement
12,548 23,839 20,000 (3,839) (16.1)%
5920 Training — 2,005 2,500 495 24.7%
1,532,084 1,477,513 2,049,177 571,663 38.7%
1100 - City Council Total 1,868,143 1,774,246 2,458,514 684,267 38.6% 1200 - City Clerk
Salary and Benefits
5101 Full-Time Salaries 415,344 559,362 476,069 (83,293) (14.9)% 5103 Over-Time Salaries — 750 — (750) (100.0)%
5104 Temporary Salaries 69,654 63,040 48,040 (15,000) (23.8)% 5201 Health/Dental Insurance 77,341 90,000 87,877 (2,123) (2.4)% 5202 Life Insurance 619 — 566 566 —%
5203 Accidental Death
Dismember
122 — 129 129 —%
5204 LT/ST Disability 1,798 — 1,825 1,825 —%
5205 FICA/Medicare 6,994 — 6,903 6,903 —%
5206 CalPERS Retirement 126,577 164,210 154,338 (9,872) (6.0)% 5208 Workers' Compensation 14,125 24,500 20,852 (3,648) (14.9)% 5209 Deferred Compensation 19,865 42,210 23,803 (18,407) (43.6)% 5211 Retiree Health Savings 12,668 — 13,308 13,308 —%
5212 Unemployment 1,940 — 1,904 1,904 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 57 5214 Fringe Benefits — 13,834 — (13,834) (100.0)%
747,046 957,906 835,616 (122,290) (12.8)%
Operating Expenses
5310 Operating Materials &
Supplies
1,970 4,975 6,975 2,000 40.2%
5311 Postage — 150 150 — —%
5313 Elections Expense 395,808 450,000 620,000 170,000 37.8% 5360 Computers Hardware 69,563 69,563 342,596 273,033 392.5% 5400 Dues & Memberships 850 859 859 — —%
5409 General Liability 77,709 77,709 80,423 2,714 3.5%
5600 Misc Expenses — 11,953 — (11,953) (100.0)%
5710 Professional/Technical
Service
18,363 130,000 170,000 40,000 30.8%
5720 Advertising 28,451 85,000 60,000 (25,000) (29.4)%
5730 Printing/Binding — 353 353 — —%
5900 Meetings & Conferences 3,192 8,300 8,000 (300) (3.6)% 5910 Travel/Mileage
Reimbursement
— 270 270 — —%
5920 Training 281 500 500 — —%
596,186 839,632 1,290,127 450,495 53.7%
1200 - City Clerk Total 1,343,232 1,797,538 2,125,743 328,205 18.3% 1300 - Legal Services
Salary and Benefits
5101 Full-Time Salaries 10,955 196,429 — (196,429) (100.0)% 5201 Health/Dental Insurance 690 18,000 — (18,000) (100.0)% 5202 Life Insurance 12 — — — —%
5203 Accidental Death
Dismember
2 — — — —%
5204 LT/ST Disability 32 — — — —%
5205 FICA/Medicare 163 — — — —%
5206 CalPERS Retirement 3,327 57,665 — (57,665) (100.0)% 5208 Workers' Compensation 304 8,604 — (8,604) (100.0)% 5209 Deferred Compensation 548 15,850 — (15,850) (100.0)% 5211 Retiree Health Savings 344 — — — —%
5212 Unemployment 46 — — — —%
5214 Fringe Benefits — 4,730 — (4,730) (100.0)%
16,421 301,278 — (301,278) (100.0)%
Operating Expenses
5310 Operating Materials &
Supplies
— 750 100 (650) (86.7)%
5311 Postage — 500 100 (400) (80.0)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 58 5360 Computers Hardware 19,423 19,423 20,904 1,481 7.6% 5400 Dues & Memberships 1,078 2,500 — (2,500) (100.0)%
5409 General Liability 16,927 16,927 2,748 (14,179) (83.8)% 5710 Professional/Technical
Service
10,679 91,744 50,000 (41,744) (45.5)%
5740 Legal Services 14,256 59,256 50,000 (9,256) (15.6)% 5900 Meetings & Conferences — 1,000 — (1,000) (100.0)%
5910 Travel/Mileage
Reimbursement
333 1,000 — (1,000) (100.0)%
62,696 193,100 123,852 (69,248) (35.9)%
1300 - Legal Services Total 79,117 494,378 123,852 (370,526) (74.9)% 1400 - Human Resources
Salary and Benefits
5101 Full-Time Salaries 1,046,333 1,015,597 1,217,989 202,392 19.9% 5104 Temporary Salaries 123,810 120,000 100,000 (20,000) (16.7)% 5201 Health/Dental Insurance 170,626 171,000 240,466 69,466 40.6% 5202 Life Insurance 1,455 — 1,428 1,428 —%
5203 Accidental Death
Dismember
288 — 326 326 —%
5204 LT/ST Disability 5,364 — 5,820 5,820 —%
5205 FICA/Medicare 17,039 — 17,661 17,661 —%
5206 CalPERS Retirement 334,566 298,145 394,864 96,719 32.4% 5208 Workers' Compensation 35,848 44,483 53,269 8,786 19.8% 5209 Deferred Compensation 52,314 74,658 60,809 (13,849) (18.5)% 5211 Retiree Health Savings 31,890 — 30,959 30,959 —%
5212 Unemployment 4,787 — 4,872 4,872 —%
5214 Fringe Benefits — 26,533 — (26,533) (100.0)%
1,824,321 1,750,416 2,128,463 378,047 21.6%
Operating Expenses
5310 Operating Materials &
Supplies
8,720 10,000 10,000 — —%
5311 Postage 338 250 250 — —%
5312 Special Activity Supplies 73,125 94,312 50,000 (44,312) (47.0)% 5350 Non-Capital Equipment 7,195 7,195 — (7,195) (100.0)% 5360 Computers Hardware 115,854 115,854 757,342 641,488 553.7% 5400 Dues & Memberships 4,872 11,000 6,000 (5,000) (45.5)% 5409 General Liability 170,336 170,336 233,450 63,114 37.1% 5412 Recruitment Expense 36,912 51,810 114,200 62,390 120.4% 5600 Misc Expenses — 4,864 — (4,864) (100.0)%
5710 Professional/Technical
Service
297,413 502,175 434,000 (68,175) (13.6)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 59 5730 Printing/Binding — 400 2,000 1,600 400.0%
5900 Meetings & Conferences 3,171 4,056 5,000 944 23.3% 5910 Travel/Mileage
Reimbursement
459 — — — —%
5911 Tuition Reimbursement 25,631 41,414 50,000 8,586 20.7% 5920 Training 55,668 50,000 25,000 (25,000) (50.0)%
5930 Publications/Journals — 5,000 5,000 — —%
799,694 1,068,664 1,692,242 623,578 58.4%
1400 - Human Resources Total 2,624,015 2,819,080 3,820,705 1,001,625 35.5% 1500 - Communications
Salary and Benefits
5101 Full-Time Salaries 547,395 565,723 765,606 199,883 35.3% 5104 Temporary Salaries 113,293 100,734 133,000 32,266 32.0% 5201 Health/Dental Insurance 93,813 90,000 137,114 47,114 52.3% 5202 Life Insurance 730 — 845 845 —%
5203 Accidental Death
Dismember
144 — 193 193 —%
5204 LT/ST Disability 2,442 — 3,136 3,136 —%
5205 FICA/Medicare 9,601 — 11,101 11,101 —%
5206 CalPERS Retirement 167,633 166,077 248,204 82,127 49.5% 5208 Workers' Compensation 20,509 24,779 33,507 8,728 35.2% 5209 Deferred Compensation 27,370 41,978 38,250 (3,728) (8.9)% 5211 Retiree Health Savings 15,980 — 21,696 21,696 —%
5212 Unemployment 2,673 — 3,062 3,062 —%
5214 Fringe Benefits — 14,017 — (14,017) (100.0)%
1,001,581 1,003,308 1,395,715 392,407 39.1%
Operating Expenses
5310 Operating Materials &
Supplies
7,012 7,000 3,000 (4,000) (57.1)%
5311 Postage 47,364 85,000 85,000 — —%
5312 Special Activity Supplies 21,546 39,255 50,295 11,040 28.1% 5350 Non-Capital Equipment — 61,559 33,959 (27,600) (44.8)% 5360 Computers Hardware 79,110 79,110 268,554 189,444 239.5% 5400 Dues & Memberships 22,697 23,564 30,964 7,400 31.4% 5409 General Liability 77,692 77,692 120,619 42,927 55.3% 5710 Professional/Technical
Service
256,599 433,880 576,365 142,485 32.8%
5720 Advertising 52,212 126,990 200,000 73,010 57.5%
5730 Printing/Binding 222,499 555,337 281,737 (273,600) (49.3)% 5910 Travel/Mileage
Reimbursement
12,945 19,856 15,000 (4,856) (24.5)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 60 5920 Training — 15,000 10,000 (5,000) (33.3)%
799,675 1,524,243 1,675,494 151,251 9.9%
Transfers Out
6999 Inter-Fund Transfers Out 84,663 84,663 — (84,663) (100.0)% 84,663 84,663 — (84,663) (100.0)%
1500 - Communications Total 1,885,920 2,612,214 3,071,209 458,994 17.6% 1510 - Lancaster TV
Salary and Benefits
5104 Temporary Salaries 60,474 58,200 58,200 — —%
5205 FICA/Medicare 877 — — — —%
5206 CalPERS Retirement 11,851 — — — —%
5208 Workers' Compensation 1,832 — — — —%
5212 Unemployment 242 — — — —%
75,276 58,200 58,200 — —%
Operating Expenses
5310 Operating Materials &
Supplies
66 — — — —%
5312 Special Activity Supplies 1,016 1,517 10,000 8,483 559.2% 5341 Peg Expense 797,803 1,011,664 420,768 (590,896) (58.4)% 5350 Non-Capital Equipment 40,870 42,954 52,439 9,485 22.1% 5360 Computers Hardware 28,333 26,507 — (26,507) (100.0)% 5370 Audio Visuals 6,055 6,055 — (6,055) (100.0)%
5400 Dues & Memberships 741 765 6,000 5,235 684.3%
5710 Professional/Technical
Service
139,623 327,707 362,750 35,043 10.7%
5720 Advertising 33,902 65,000 65,000 — —%
5730 Printing/Binding 1,412 6,350 8,000 1,650 26.0%
1,049,822 1,488,518 924,957 (563,561) (37.9)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 58,311 84,258 50,000 (34,258) (40.7)% 58,311 84,258 50,000 (34,258) (40.7)%
1510 - Lancaster TV Total 1,183,410 1,630,976 1,033,157 (597,819) (36.7)% 1700 - Finance/It Administration
Salary and Benefits
5101 Full-Time Salaries 393,102 392,074 603,455 211,381 53.9% 5103 Over-Time Salaries — — 5,000 5,000 —%
5104 Temporary Salaries 70,266 111,000 100,000 (11,000) (9.9)% 5201 Health/Dental Insurance 47,215 54,000 107,474 53,474 99.0% 5202 Life Insurance 524 — 703 703 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 61 5203 Accidental Death
Dismember
104 — 160 160 —%
5204 LT/ST Disability 1,438 — 2,433 2,433 —%
5205 FICA/Medicare 6,862 — 8,750 8,750 —%
5206 CalPERS Retirement 137,990 115,100 195,636 80,536 70.0% 5208 Workers' Compensation 14,467 17,173 26,352 9,179 53.5% 5209 Deferred Compensation 27,021 30,814 30,083 (731) (2.4)% 5211 Retiree Health Savings 12,511 — 14,862 14,862 —%
5212 Unemployment 1,901 — 2,414 2,414 —%
5214 Fringe Benefits 102 10,101 — (10,101) (100.0)%
713,502 730,262 1,097,323 367,061 50.3%
Operating Expenses
5310 Operating Materials &
Supplies
3,353 3,000 6,000 3,000 100.0%
5311 Postage 847 400 1,000 600 150.0%
5315 Uniforms — — 1,000 1,000 —%
5360 Computers Hardware 98,736 98,736 128,965 30,229 30.6% 5400 Dues & Memberships 8,380 190 1,200 1,010 531.6%
5409 General Liability 54,613 54,613 145,814 91,201 167.0% 5600 Misc Expenses 173 — — — —%
5610 Cash Variance 1,368 — — — —%
5700 Services 25,688 29,000 — (29,000) (100.0)%
5710 Professional/Technical
Service
230,411 245,000 35,000 (210,000) (85.7)%
5730 Printing/Binding 148,426 185,132 30,100 (155,032) (83.7)% 5900 Meetings & Conferences 2,345 6,000 13,800 7,800 130.0% 5910 Travel/Mileage
Reimbursement
6,954 5,700 24,700 19,000 333.3%
5920 Training 2,870 2,700 5,350 2,650 98.1%
5940 Credit Card & Bank
Charges
— — 200,000 200,000 —%
584,162 630,471 592,930 (37,541) (6.0)%
1700 - Finance/It Administration
Total
1,297,665 1,360,733 1,690,252 329,519 24.2%
1710 - Accounting
Salary and Benefits
5101 Full-Time Salaries 802,094 866,425 355,381 (511,044) (59.0)% 5103 Over-Time Salaries 1,687 2,000 2,400 400 20.0%
5104 Temporary Salaries 120,245 100,000 — (100,000) (100.0)% 5201 Health/Dental Insurance 131,982 126,000 72,766 (53,234) (42.2)% 5202 Life Insurance 1,040 — 427 427 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 62 5203 Accidental Death
Dismember
211 — 98 98 —%
5204 LT/ST Disability 3,408 — 1,461 1,461 —%
5205 FICA/Medicare 13,381 — 5,165 5,165 —%
5206 CalPERS Retirement 256,851 254,353 115,212 (139,141) (54.7)% 5208 Workers' Compensation 27,976 37,949 15,601 (22,348) (58.9)% 5209 Deferred Compensation 39,490 63,914 17,769 (46,145) (72.2)% 5211 Retiree Health Savings 22,336 — 10,678 10,678 —%
5212 Unemployment 3,736 — 1,425 1,425 —%
5214 Fringe Benefits — 21,453 — (21,453) (100.0)%
1,424,437 1,472,094 598,382 (873,712) (59.4)%
Operating Expenses
5310 Operating Materials &
Supplies
4,151 3,500 — (3,500) (100.0)%
5360 Computers Hardware 86,454 86,454 55,682 (30,772) (35.6)% 5400 Dues & Memberships 150 1,700 — (1,700) (100.0)%
5409 General Liability 108,768 108,768 80,413 (28,355) (26.1)% 5413 Government Fees/
Licenses
1,651 1,700 — (1,700) (100.0)%
5710 Professional/Technical
Service
226,954 294,468 300,000 5,532 1.9%
5900 Meetings & Conferences 8,147 7,300 — (7,300) (100.0)% 5910 Travel/Mileage
Reimbursement
8,389 7,000 — (7,000) (100.0)%
5920 Training 298 — — — —%
444,963 510,890 436,095 (74,795) (14.6)%
1710 - Accounting Total 1,869,399 1,982,984 1,034,477 (948,507) (47.8)% 1720 - Treasury
Salary and Benefits
5101 Full-Time Salaries 316,650 430,068 625,016 194,948 45.3% 5103 Over-Time Salaries 217 750 1,000 250 33.3%
5201 Health/Dental Insurance 77,994 72,000 126,824 54,824 76.1% 5202 Life Insurance 436 — 724 724 —%
5203 Accidental Death
Dismember
89 — 165 165 —%
5204 LT/ST Disability 1,335 — 2,559 2,559 —%
5205 FICA/Medicare 4,575 — 9,090 9,090 —%
5206 CalPERS Retirement 96,173 126,254 202,626 76,372 60.5% 5208 Workers' Compensation 9,760 18,837 27,352 8,515 45.2% 5209 Deferred Compensation 15,832 31,731 31,131 (600) (1.9)% 5211 Retiree Health Savings 7,844 — 15,848 15,848 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 63 5212 Unemployment 1,267 — 2,508 2,508 —%
5214 Fringe Benefits — 10,703 — (10,703) (100.0)%
532,173 690,343 1,044,841 354,498 51.4%
Operating Expenses
5360 Computers Hardware 29,528 29,528 322,145 292,617 991.0% 5409 General Liability 62,153 62,153 120,619 58,466 94.1% 5700 Services — — 320,000 320,000 —%
5710 Professional/Technical
Service
16,615 36,000 20,000 (16,000) (44.4)%
5940 Credit Card & Bank
Charges
226,086 80,000 — (80,000) (100.0)%
334,382 207,681 782,764 575,083 276.9%
1720 - Treasury Total 866,555 898,024 1,827,605 929,581 103.5% 1730 - Procurement
Salary and Benefits
5101 Full-Time Salaries 182,145 302,295 190,094 (112,201) (37.1)% 5201 Health/Dental Insurance 28,941 54,000 40,298 (13,702) (25.4)% 5202 Life Insurance 240 — 221 221 —%
5203 Accidental Death
Dismember
45 — 50 50 —%
5204 LT/ST Disability 786 — 781 781 —%
5205 FICA/Medicare 2,757 — 2,756 2,756 —%
5206 CalPERS Retirement 53,999 88,744 61,627 (27,117) (30.6)% 5208 Workers' Compensation 5,257 13,241 8,326 (4,915) (37.1)% 5209 Deferred Compensation 8,890 21,415 9,505 (11,910) (55.6)% 5211 Retiree Health Savings 4,688 — 4,200 4,200 —%
5212 Unemployment 762 — 760 760 —%
5214 Fringe Benefits — 7,498 — (7,498) (100.0)%
288,509 487,193 318,619 (168,574) (34.6)%
Operating Expenses
5360 Computers Hardware 28,346 28,346 18,814 (9,532) (33.6)% 5400 Dues & Memberships 2,062 2,800 2,300 (500) (17.9)% 5409 General Liability 46,615 46,615 40,206 (6,409) (13.7)% 5730 Printing/Binding 1,440 1,500 — (1,500) (100.0)%
5900 Meetings & Conferences 894 1,500 — (1,500) (100.0)% 5920 Training 1,156 1,620 — (1,620) (100.0)%
80,514 82,381 61,320 (21,061) (25.6)%
1730 - Procurement Total 369,023 569,574 379,939 (189,635) (33.3)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 64 1900 - General Government
Salary and Benefits
5106 Salaries (Offset) — (3,103,250) (3,323,694) (220,444) 7.1% 5212 Unemployment 14,711 — — — —%
5214 Fringe Benefits 24,862 155,000 — (155,000) (100.0)% 39,572 (2,948,250) (3,323,694) (375,444) 12.7%
Operating Expenses
5330 Rentals/Leases (223,505) — — — —%
5400 Dues & Memberships — — 40,000 40,000 —%
5600 Misc Expenses 25,241 — — — —%
5620 Bad Debt Expense 80,719 — — — —%
5625 Principal Expense 236,147 — — — —%
5626 Interest Expense 30,920 — — — —%
5710 Professional/Technical
Service
300,334 2,000 2,000 — —%
5900 Meetings & Conferences — 100,000 — (100,000) (100.0)% 449,856 102,000 42,000 (60,000) (58.8)%
Transfers Out
6999 Inter-Fund Transfers Out 2,632,259 2,633,716 2,846,313 212,597 8.1% 2,632,259 2,633,716 2,846,313 212,597 8.1%
Debt Service & Capital Outlay
7000 Debt Services - Prin 472,944 1,500,000 — (1,500,000) (100.0)% 7100 Debt Service - Interest 8,794 — — — —%
481,738 1,500,000 — (1,500,000) (100.0)%
1900 - General Government Total 3,603,425 1,287,466 (435,381) (1,722,847) (133.8)% 1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 918,832 1,123,500 1,000,000 (123,500) (11.0)% 918,832 1,123,500 1,000,000 (123,500) (11.0)%
1990 - Gen Gov Capital
Improvement Total
918,832 1,123,500 1,000,000 (123,500) (11.0)%
2000 - Community Development
Salary and Benefits
5101 Full-Time Salaries 544,597 414,483 552,584 138,101 33.3% 5104 Temporary Salaries 189,035 200,000 208,511 8,511 4.3% 5201 Health/Dental Insurance 108,885 54,000 89,224 35,224 65.2% 5202 Life Insurance 727 — 619 619 —%
5203 Accidental Death
Dismember
144 — 141 141 —%
5204 LT/ST Disability 3,142 — 3,335 3,335 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 65 5205 FICA/Medicare 10,764 — 8,012 8,012 —%
5206 CalPERS Retirement 194,959 121,678 179,144 57,466 47.2% 5208 Workers' Compensation 22,734 18,154 24,177 6,023 33.2% 5209 Deferred Compensation 35,815 31,266 34,090 2,824 9.0% 5211 Retiree Health Savings 13,342 — 15,160 15,160 —%
5212 Unemployment 2,988 — 2,210 2,210 —%
5214 Fringe Benefits — 11,155 — (11,155) (100.0)%
1,127,132 850,736 1,117,208 266,472 31.3%
Operating Expenses
5310 Operating Materials &
Supplies
14,018 9,703 37,500 27,797 286.5%
5312 Special Activity Supplies 20,942 85,000 — (85,000) (100.0)% 5314 Fuel — — 1,104 1,104 —%
5321 Vehicle Operations — — 7,682 7,682 —%
5360 Computers Hardware 53,679 53,679 230,448 176,769 329.3% 5400 Dues & Memberships — — 5,000 5,000 —%
5409 General Liability 46,615 46,615 65,335 18,720 40.2% 5600 Misc Expenses — 2,765 — (2,765) (100.0)%
5655 Assessments — — 250 250 —%
5656 Grant Expense — 106,000 — (106,000) (100.0)%
5710 Professional/Technical
Service
45,189 432,532 — (432,532) (100.0)%
5900 Meetings & Conferences 86,850 80,447 39,114 (41,333) (51.4)% 5910 Travel/Mileage
Reimbursement
— — 24,416 24,416 —%
267,293 816,741 410,850 (405,891) (49.7)%
Transfers Out
6999 Inter-Fund Transfers Out 141,257 — — — —%
141,257 — — — —%
Debt Service & Capital Outlay
8010 Property Aquistion 375,000 375,000 — (375,000) (100.0)% 375,000 375,000 — (375,000) (100.0)%
2000 - Community Development
Total
1,910,682 2,042,477 1,528,057 (514,420) (25.2)%
2100 - Planning
Salary and Benefits
5101 Full-Time Salaries 886,138 1,117,834 884,893 (232,941) (20.8)% 5105 Salaries- Other 4,800 5,000 5,000 — —%
5201 Health/Dental Insurance 159,708 162,000 147,402 (14,598) (9.0)% 5202 Life Insurance 1,158 — 1,010 1,010 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 66 5203 Accidental Death
Dismember
226 — 231 231 —%
5204 LT/ST Disability 4,730 — 3,634 3,634 —%
5205 FICA/Medicare 13,337 — 12,832 12,832 —%
5206 CalPERS Retirement 269,140 328,158 286,876 (41,282) (12.6)% 5208 Workers' Compensation 27,692 48,961 38,735 (10,226) (20.9)% 5209 Deferred Compensation 51,834 89,345 51,893 (37,452) (41.9)% 5211 Retiree Health Savings 28,015 — 28,690 28,690 —%
5212 Unemployment 3,715 — 3,540 3,540 —%
5214 Fringe Benefits — 28,669 — (28,669) (100.0)%
1,450,493 1,779,967 1,464,737 (315,230) (17.7)%
Operating Expenses
5310 Operating Materials &
Supplies
1,096 4,150 10,015 5,865 141.3%
5311 Postage 870 1,700 1,200 (500) (29.4)%
5314 Fuel 360 168 — (168) (100.0)%
5315 Uniforms — 500 — (500) (100.0)%
5321 Vehicle Operations 501 501 — (501) (100.0)%
5360 Computers Hardware 106,314 106,314 248,951 142,637 134.2% 5409 General Liability 139,845 139,845 140,722 877 0.6% 5413 Government Fees/
Licenses
4,064 4,064 4,065 1 0.0%
5600 Misc Expenses — 4,936 — (4,936) (100.0)%
5710 Professional/Technical
Service
152,644 726,495 206,450 (520,045) (71.6)%
5720 Advertising 38,353 50,000 40,000 (10,000) (20.0)%
5730 Printing/Binding — 710 — (710) (100.0)%
5790 Repair & Maintenance
Services
— 4,090 — (4,090) (100.0)%
5930 Publications/Journals — 220 — (220) (100.0)%
444,047 1,043,693 651,403 (392,290) (37.6)%
2100 - Planning Total 1,894,541 2,823,660 2,116,140 (707,520) (25.1)% 2200 - Housing
Salary and Benefits
5101 Full-Time Salaries 210,711 210,711 — (210,711) (100.0)% 5201 Health/Dental Insurance 36,586 36,000 — (36,000) (100.0)% 5202 Life Insurance 266 — — — —%
5203 Accidental Death
Dismember
52 — — — —%
5204 LT/ST Disability 910 — — — —%
5205 FICA/Medicare 2,770 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 67 5206 CalPERS Retirement 64,442 61,858 — (61,858) (100.0)% 5208 Workers' Compensation 5,582 9,229 — (9,229) (100.0)% 5209 Deferred Compensation 10,535 12,006 — (12,006) (100.0)% 5211 Retiree Health Savings 2,370 — — — —%
5212 Unemployment 843 — — — —%
5214 Fringe Benefits — 5,211 — (5,211) (100.0)%
335,067 335,015 — (335,015) (100.0)%
Operating Expenses
5310 Operating Materials &
Supplies
341 400 — (400) (100.0)%
5311 Postage 235 550 — (550) (100.0)%
5312 Special Activity Supplies 3,436 300,000 — (300,000) (100.0)% 5314 Fuel 784 168 — (168) (100.0)%
5315 Uniforms — 200 — (200) (100.0)%
5321 Vehicle Operations 551 551 — (551) (100.0)%
5360 Computers Hardware 71,955 71,955 4,181 (67,774) (94.2)% 5409 General Liability 77,692 77,692 37,910 (39,782) (51.2)% 5920 Training — 1,000 — (1,000) (100.0)%
154,994 452,516 42,091 (410,425) (90.7)%
Debt Service & Capital Outlay
8010 Property Aquistion — 346,330 — (346,330) (100.0)%
— 346,330 — (346,330) (100.0)%
2200 - Housing Total 490,061 1,133,861 42,091 (1,091,770) (96.3)% 2300 - Building And Safety
Salary and Benefits
5101 Full-Time Salaries 1,102,663 1,096,377 1,319,269 222,892 20.3% 5103 Over-Time Salaries — 4,288 — (4,288) (100.0)%
5201 Health/Dental Insurance 183,625 180,000 255,247 75,247 41.8% 5202 Life Insurance 1,271 — 1,553 1,553 —%
5203 Accidental Death
Dismember
250 — 354 354 —%
5204 LT/ST Disability 6,539 — 7,088 7,088 —%
5205 FICA/Medicare 15,998 — 19,129 19,129 —%
5206 CalPERS Retirement 334,909 321,859 408,615 86,756 27.0% 5208 Workers' Compensation 33,285 48,021 57,705 9,684 20.2% 5209 Deferred Compensation 63,318 75,739 74,640 (1,099) (1.5)% 5211 Retiree Health Savings 24,018 — 28,682 28,682 —%
5212 Unemployment 4,426 — 5,277 5,277 —%
5214 Fringe Benefits — 29,086 — (29,086) (100.0)%
1,770,302 1,755,370 2,177,560 422,190 24.1%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 68 Operating Expenses
5310 Operating Materials &
Supplies
5,032 5,000 5,300 300 6.0%
5311 Postage — 300 — (300) (100.0)%
5312 Special Activity Supplies — 100 — (100) (100.0)%
5314 Fuel 8,044 503 6,257 5,754 1,143.9%
5315 Uniforms — 2,100 — (2,100) (100.0)%
5321 Vehicle Operations 1,877 1,877 43,532 41,655 2,219.3% 5350 Non-Capital Equipment — 500 — (500) (100.0)%
5360 Computers Hardware 141,418 141,418 18,814 (122,604) (86.7)% 5409 General Liability 155,383 155,383 241,238 85,855 55.3% 5710 Professional/Technical
Service
103,426 429,496 283,516 (145,980) (34.0)%
5730 Printing/Binding — 250 — (250) (100.0)%
5790 Repair & Maintenance
Services
— 34,213 — (34,213) (100.0)%
415,181 771,140 598,657 (172,484) (22.4)%
2300 - Building And Safety Total 2,185,483 2,526,510 2,776,217 249,706 9.9% 2400 - CMO - Economic Development
Salary and Benefits
5101 Full-Time Salaries 397,324 576,471 — (576,471) (100.0)% 5201 Health/Dental Insurance 81,978 90,000 — (90,000) (100.0)% 5202 Life Insurance 594 — — — —%
5203 Accidental Death
Dismember
116 — — — —%
5204 LT/ST Disability 2,832 — — — —%
5205 FICA/Medicare 5,858 — — — —%
5206 CalPERS Retirement 120,676 169,232 — (169,232) (100.0)% 5208 Workers' Compensation 12,142 25,249 — (25,249) (100.0)% 5209 Deferred Compensation 29,250 43,065 — (43,065) (100.0)% 5211 Retiree Health Savings 12,441 — — — —%
5212 Unemployment 1,630 — — — —%
5214 Fringe Benefits — 15,223 — (15,223) (100.0)%
664,841 919,240 — (919,240) (100.0)%
Operating Expenses
5310 Operating Materials &
Supplies
364 1,000 — (1,000) (100.0)%
5311 Postage 251 300 — (300) (100.0)%
5312 Special Activity Supplies 248,667 424,481 — (424,481) (100.0)% 5360 Computers Hardware 75,978 75,978 — (75,978) (100.0)% 5400 Dues & Memberships 225,898 259,569 — (259,569) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 69 5409 General Liability 104,208 104,208 — (104,208) (100.0)% 5710 Professional/Technical
Service
104,698 173,010 — (173,010) (100.0)%
5725 Sponsorship Expense 5,000 5,000 — (5,000) (100.0)% 5730 Printing/Binding — 410 — (410) (100.0)%
765,064 1,043,956 — (1,043,956) (100.0)%
Debt Service & Capital Outlay
8010 Property Aquistion 545,967 540,000 — (540,000) (100.0)% 545,967 540,000 — (540,000) (100.0)%
2400 - CMO - Economic
Development Total
1,975,872 2,503,196 — (2,503,196) (100.0)%
2410 - Community Preservation
Salary and Benefits
5101 Full-Time Salaries — — 1,284,394 1,284,394 —%
5103 Over-Time Salaries — — 5,000 5,000 —%
5104 Temporary Salaries — — 31,000 31,000 —%
5201 Health/Dental Insurance — — 305,426 305,426 —%
5202 Life Insurance — — 1,751 1,751 —%
5203 Accidental Death
Dismember
— — 400 400 —%
5204 LT/ST Disability — — 5,276 5,276 —%
5205 FICA/Medicare — — 18,992 18,992 —%
5206 CalPERS Retirement — — 416,392 416,392 —%
5208 Workers' Compensation — — 57,342 57,342 —%
5209 Deferred Compensation — — 64,190 64,190 —%
5211 Retiree Health Savings — — 32,243 32,243 —%
5212 Unemployment — — 5,239 5,239 —%
— — 2,227,645 2,227,645 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 14,085 14,085 —%
5311 Postage — — 500 500 —%
5312 Special Activity Supplies — — 10,000 10,000 —%
5314 Fuel 1,889 — 17,298 17,298 —%
5321 Vehicle Operations — — 120,354 120,354 —%
5360 Computers Hardware — — 186,127 186,127 —%
5409 General Liability — — 301,548 301,548 —%
5710 Professional/Technical
Service
— — 547,000 547,000 —%
5740 Legal Services — — 30,297 30,297 —%
5782 Code/Demolition Activity — — 73,300 73,300 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 70 1,889 — 1,300,509 1,300,509 —%
2410 - Community Preservation
Total
1,889 — 3,528,154 3,528,154 —%
2600 - Beautification
Salary and Benefits
5101 Full-Time Salaries 149,801 — — — —%
5104 Temporary Salaries 12,086 — — — —%
5201 Health/Dental Insurance 52,030 — — — —%
5202 Life Insurance 677 — — — —%
5203 Accidental Death
Dismember
133 — — — —%
5204 LT/ST Disability 3,158 — — — —%
5205 FICA/Medicare 8,308 — — — —%
5206 CalPERS Retirement 49,446 — — — —%
5208 Workers' Compensation 394 — — — —%
5210 H.S.A. Contribution 457 — — — —%
5211 Retiree Health Savings 12,240 — — — —%
5212 Unemployment 2,301 — — — —%
291,030 — — — —%
Operating Expenses
5314 Fuel 2,789 255 — (255) (100.0)%
5321 Vehicle Operations 2,112 2,112 — (2,112) (100.0)%
5360 Computers Hardware 42,687 42,687 23,076 (19,611) (45.9)% 5409 General Liability 85,156 85,156 58,585 (26,571) (31.2)% 5710 Professional/Technical
Service
111,254 125,260 188,122 62,862 50.2%
5755 Landscape Contracts — — 582,000 582,000 —%
5793 Emergency Damage
Repairs
240,534 275,000 150,000 (125,000) (45.5)%
484,532 530,470 1,001,784 471,313 88.8%
2600 - Beautification Total 775,562 530,470 1,001,784 471,313 88.8% 2700 - Environmental
Salary and Benefits
5101 Full-Time Salaries 293,059 343,752 — (343,752) (100.0)% 5103 Over-Time Salaries 0 — — — —%
5104 Temporary Salaries 56,708 80,000 — (80,000) (100.0)% 5201 Health/Dental Insurance 51,074 54,000 — (54,000) (100.0)% 5202 Life Insurance 370 — — — —%
5203 Accidental Death
Dismember
73 — — — —%
5204 LT/ST Disability 2,080 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 71 5205 FICA/Medicare 5,058 — — — —%
5206 CalPERS Retirement 100,627 100,914 — (100,914) (100.0)% 5208 Workers' Compensation 9,842 15,056 — (15,056) (100.0)% 5209 Deferred Compensation 14,653 22,123 — (22,123) (100.0)% 5210 H.S.A. Contribution 166 — — — —%
5211 Retiree Health Savings 5,304 — — — —%
5212 Unemployment 1,435 — — — —%
5214 Fringe Benefits — 10,440 — (10,440) (100.0)%
540,449 626,285 — (626,285) (100.0)%
Operating Expenses
5310 Operating Materials &
Supplies
256 2,450 — (2,450) (100.0)%
5312 Special Activity Supplies 4,194 59,765 — (59,765) (100.0)% 5314 Fuel 290 84 — (84) (100.0)%
5315 Uniforms 1,544 6,350 — (6,350) (100.0)%
5321 Vehicle Operations 275 275 — (275) (100.0)%
5350 Non-Capital Equipment 77 1,500 — (1,500) (100.0)%
5360 Computers Hardware 16,008 16,008 — (16,008) (100.0)% 5409 General Liability 46,880 46,880 169 (46,711) (99.6)% 5710 Professional/Technical
Service
55,007 306,447 — (306,447) (100.0)%
5790 Repair & Maintenance
Services
7,454 23,400 — (23,400) (100.0)%
5799 Hazardous Materials
Services
23,434 60,822 — (60,822) (100.0)%
5900 Meetings & Conferences 93 — — — —%
155,512 523,981 169 (523,812) (100.0)%
Debt Service & Capital Outlay
8200 Vehicles — 75,042 — (75,042) (100.0)%
— 75,042 — (75,042) (100.0)%
2700 - Environmental Total 695,961 1,225,308 169 (1,225,139) (100.0)% 2800 - Film
Salary and Benefits
5101 Full-Time Salaries 111,355 111,355 — (111,355) (100.0)% 5201 Health/Dental Insurance 17,751 18,000 — (18,000) (100.0)% 5202 Life Insurance 140 — — — —%
5203 Accidental Death
Dismember
28 — — — —%
5204 LT/ST Disability 1,299 — — — —%
5205 FICA/Medicare 1,670 — — — —%
5206 CalPERS Retirement 33,821 32,690 — (32,690) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 72 5208 Workers' Compensation 3,534 4,877 — (4,877) (100.0)% 5209 Deferred Compensation 5,568 7,668 — (7,668) (100.0)% 5210 H.S.A. Contribution 1,080 — — — —%
5211 Retiree Health Savings 3,000 — — — —%
5212 Unemployment 473 — — — —%
5214 Fringe Benefits — 4,699 — (4,699) (100.0)%
179,718 179,289 — (179,289) (100.0)%
Operating Expenses
5311 Postage 123 123 — (123) (100.0)%
5312 Special Activity Supplies 35,741 36,902 — (36,902) (100.0)% 5360 Computers Hardware 5,336 5,336 — (5,336) (100.0)%
5400 Dues & Memberships 1,075 1,075 — (1,075) (100.0)%
5409 General Liability 15,538 15,538 — (15,538) (100.0)% 5710 Professional/Technical
Service
5,300 5,300 — (5,300) (100.0)%
63,113 64,274 — (64,274) (100.0)%
2800 - Film Total 242,831 243,563 — (243,563) (100.0)%
2990 - Cd Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 2,608,340 — (2,608,340) (100.0)% — 2,608,340 — (2,608,340) (100.0)%
2990 - Cd Capital Improvement
Total
— 2,608,340 — (2,608,340) (100.0)%
3000 - Public Safety
Salary and Benefits
5101 Full-Time Salaries 1,082,366 3,949,971 1,606,167 (2,343,804) (59.3)% 5103 Over-Time Salaries 3,454 32,160 5,000 (27,160) (84.5)% 5104 Temporary Salaries 58,384 96,000 120,000 24,000 25.0% 5201 Health/Dental Insurance 228,078 774,000 337,604 (436,396) (56.4)% 5202 Life Insurance 1,526 — 1,842 1,842 —%
5203 Accidental Death
Dismember
300 — 420 420 —%
5204 LT/ST Disability 4,390 — 6,294 6,294 —%
5205 FICA/Medicare 16,435 — 23,671 23,671 —%
5206 CalPERS Retirement 317,220 1,159,727 532,736 (626,991) (54.1)% 5208 Workers' Compensation 33,435 173,009 71,477 (101,531) (58.7)% 5209 Deferred Compensation 66,335 299,044 63,044 (235,999) (78.9)% 5211 Retiree Health Savings 29,173 — 38,913 38,913 —%
5212 Unemployment 4,644 — 6,530 6,530 —%
5214 Fringe Benefits — 99,821 — (99,821) (100.0)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 73 1,845,739 6,583,731 2,813,699 (3,770,032) (57.3)%
Operating Expenses
5310 Operating Materials &
Supplies
4,338 2,600 22,500 19,900 765.4%
5311 Postage — 200 200 — —%
5312 Special Activity Supplies 13,803 17,000 16,705 (295) (1.7)% 5314 Fuel 34,365 1,681 19,874 18,193 1,082.3%
5315 Uniforms 62,106 132,401 100,000 (32,401) (24.5)%
5321 Vehicle Operations 7,460 6,962 147,242 140,280 2,014.9% 5330 Rentals/Leases — — 7,200 7,200 —%
5350 Non-Capital Equipment 134 140 50,000 49,860 35,614.3% 5360 Computers Hardware 566,227 566,227 591,388 25,161 4.4% 5371 Radio Communications 383,653 715,258 — (715,258) (100.0)% 5400 Dues & Memberships 214 2,000 1,486 (514) (25.7)%
5409 General Liability 701,422 701,422 289,801 (411,621) (58.7)% 5710 Professional/Technical
Service
979,439 1,857,261 3,314,903 1,457,642 78.5%
5720 Advertising — 15,000 8,000 (7,000) (46.7)%
5730 Printing/Binding 9,236 13,227 13,225 (2) (0.0)%
5790 Repair & Maintenance
Services
— 20,000 — (20,000) (100.0)%
5802 Water — 3,000 — (3,000) (100.0)%
5803 Gas — 2,600 — (2,600) (100.0)%
5804 Electric — 16,900 — (16,900) (100.0)%
5900 Meetings & Conferences 31,205 29,000 34,000 5,000 17.2% 5910 Travel/Mileage
Reimbursement
60,120 110,000 50,000 (60,000) (54.5)%
5920 Training — — 50,000 50,000 —%
2,853,722 4,212,880 4,716,524 503,644 12.0%
Debt Service & Capital Outlay
8100 Furniture & Equipment 369,531 — — — —%
369,531 — — — —%
3000 - Public Safety Total 5,068,992 10,796,611 7,530,223 (3,266,388) (30.3)% 3100 - Community Safety
Salary and Benefits
5101 Full-Time Salaries 2,178,446 200,723 3,661,135 3,460,412 1,724.0% 5103 Over-Time Salaries 74,663 50,000 100,000 50,000 100.0% 5104 Temporary Salaries 728,410 504,000 600,000 96,000 19.0% 5201 Health/Dental Insurance 404,358 36,000 699,349 663,349 1,842.6% 5202 Life Insurance 3,461 — 4,298 4,298 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 74 5203 Accidental Death
Dismember
689 — 981 981 —%
5204 LT/ST Disability 10,930 — 16,670 16,670 —%
5205 FICA/Medicare 43,753 — 55,314 55,314 —%
5206 CalPERS Retirement 706,484 58,926 1,226,313 1,167,387 1,981.1% 5208 Workers' Compensation 90,093 8,792 167,009 158,217 1,799.6% 5209 Deferred Compensation 108,983 12,766 93,573 80,807 633.0% 5210 H.S.A. Contribution 1,080 — 1,080 1,080 —%
5211 Retiree Health Savings 64,513 — 75,203 75,203 —%
5212 Unemployment 12,147 — 15,259 15,259 —%
5214 Fringe Benefits — 7,619 — (7,619) (100.0)%
4,428,010 878,826 6,716,185 5,837,359 664.2%
Operating Expenses
5310 Operating Materials &
Supplies
677 700 42,000 41,300 5,900.0%
5312 Special Activity Supplies 1,797 5,000 10,000 5,000 100.0% 5314 Fuel 10,258 923 35,515 34,592 3,747.8%
5315 Uniforms 602 602 — (602) (100.0)%
5321 Vehicle Operations 3,602 3,377 272,717 269,340 7,975.7% 5350 Non-Capital Equipment 81,576 81,576 100,000 18,424 22.6% 5351 Drone (Uav) Operations — — 170,000 170,000 —%
5360 Computers Hardware 747,120 747,120 148,284 (598,836) (80.2)% 5371 Radio Communications — — 133,281 133,281 —%
5409 General Liability 31,317 31,317 643,455 612,138 1,954.7% 5410 Liabilities Insurance — — 3,796,705 3,796,705 —%
5600 Misc Expenses 3,351,294 3,368,068 — (3,368,068) (100.0)% 5710 Professional/Technical
Service
67,457 153,882 50,000 (103,882) (67.5)%
5722 Opioid Program 5,368 126,148 160,000 33,852 26.8%
5740 Legal Services — — 20,000 20,000 —%
Sheriff Contract
5750 Sheriffs Contract 28,532,886 28,832,428 28,084,433 (747,995) (2.6)% 5751 Sheriff Contract -
Supplmental
229,898 240,526 240,526 (0) —%
28,762,784 29,072,954 28,324,959 (747,995) (2.6)%
5780 Animal Control 3,010,505 2,701,924 4,721,516 2,019,592 74.7% 5790 Repair & Maintenance
Services
— 18,133 — (18,133) (100.0)%
5802 Water 4,347 — 12,103 12,103 —%
5803 Gas 4,308 — 10,147 10,147 —%
5804 Electric 31,252 — 100,103 100,103 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 75 7,351,481 7,238,770 10,425,827 3,187,056 44.0%
3100 - Community Safety Total 40,542,275 37,190,551 45,466,971 8,276,420 22.3% 3200 - Code Enforcement
Salary and Benefits
5101 Full-Time Salaries 197,374 484,464 — (484,464) (100.0)% 5201 Health/Dental Insurance 25,867 78,231 — (78,231) (100.0)% 5202 Life Insurance 252 — — — —%
5203 Accidental Death
Dismember
48 — — — —%
5204 LT/ST Disability 1,848 — — — —%
5205 FICA/Medicare 2,845 — — — —%
5206 CalPERS Retirement 59,946 142,171 — (142,171) (100.0)% 5208 Workers' Compensation 5,810 21,219 — (21,219) (100.0)% 5209 Deferred Compensation 17,849 29,255 — (29,255) (100.0)% 5211 Retiree Health Savings 4,330 — — — —%
5212 Unemployment 789 — — — —%
5214 Fringe Benefits — 13,061 — (13,061) (100.0)%
316,959 768,401 — (768,401) (100.0)%
Operating Expenses
5310 Operating Materials &
Supplies
12,460 13,135 — (13,135) (100.0)%
5311 Postage 12 125 — (125) (100.0)%
5312 Special Activity Supplies 20,490 20,000 — (20,000) (100.0)% 5314 Fuel 3,775 419 — (419) (100.0)%
5315 Uniforms 3,274 10 — (10) (100.0)%
5316 Emergency Supplies 37,986 73,281 — (73,281) (100.0)% 5321 Vehicle Operations 194 1,551 — (1,551) (100.0)%
5350 Non-Capital Equipment 219,763 937,182 — (937,182) (100.0)% 5360 Computers Hardware 77,376 77,376 — (77,376) (100.0)% 5400 Dues & Memberships 5,335 1,985 — (1,985) (100.0)%
5409 General Liability 66,735 66,735 — (66,735) (100.0)% 5600 Misc Expenses 0 — — — —%
5710 Professional/Technical
Service
138,732 248,337 — (248,337) (100.0)%
5720 Advertising — 500 — (500) (100.0)%
5740 Legal Services 1,956 14,000 — (14,000) (100.0)%
5782 Code/Demolition Activity 33,884 73,318 — (73,318) (100.0)% 5790 Repair & Maintenance
Services
7,932 42,310 — (42,310) (100.0)%
5900 Meetings & Conferences 7,266 7,250 — (7,250) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 76 5910 Travel/Mileage
Reimbursement
5,019 4,750 — (4,750) (100.0)%
5920 Training 533 1,500 — (1,500) (100.0)%
642,723 1,583,765 — (1,583,765) (100.0)%
Transfers Out
6999 Inter-Fund Transfers Out 119,748 — — — —%
119,748 — — — —%
Debt Service & Capital Outlay
8100 Furniture & Equipment 18,081 (8,638) — 8,638 (100.0)% 18,081 (8,638) — 8,638 (100.0)%
3200 - Code Enforcement Total 1,097,510 2,343,527 — (2,343,527) (100.0)% 3300 - Emergency Operations
Salary and Benefits
5101 Full-Time Salaries 46,550 — — — —%
5103 Over-Time Salaries 11 — — — —%
5104 Temporary Salaries 5,249 — — — —%
5201 Health/Dental Insurance 10,758 — — — —%
5202 Life Insurance 73 — — — —%
5203 Accidental Death
Dismember
12 — — — —%
5204 LT/ST Disability 168 — — — —%
5205 FICA/Medicare 743 — — — —%
5206 CalPERS Retirement 13,154 — — — —%
5208 Workers' Compensation 1,268 — — — —%
5209 Deferred Compensation 2,092 — — — —%
5211 Retiree Health Savings 1,047 — — — —%
5212 Unemployment 207 — — — —%
81,333 — — — —%
Operating Expenses
5360 Computers Hardware 2,388 — — — —%
2,388 — — — —%
3300 - Emergency Operations
Total
83,721 — — — —%
3400 - Emergency Preparedness
Operating Expenses
5312 Special Activity Supplies — 56,237 — (56,237) (100.0)% — 56,237 — (56,237) (100.0)%
3400 - Emergency Preparedness
Total
— 56,237 — (56,237) (100.0)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 77 3990 - Ps Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 150,000 — (150,000) (100.0)% — 150,000 — (150,000) (100.0)%
3990 - Ps Capital Improvement
Total
— 150,000 — (150,000) (100.0)%
4000 - Public Works
Salary and Benefits
5101 Full-Time Salaries 411,022 429,688 618,951 189,263 44.0% 5104 Temporary Salaries 18,646 63,108 — (63,108) (100.0)% 5106 Salaries (Offset) — (98,214) — 98,214 (100.0)%
5201 Health/Dental Insurance 18,835 54,000 69,509 15,509 28.7% 5202 Life Insurance 525 — 726 726 —%
5203 Accidental Death
Dismember
103 — 166 166 —%
5204 LT/ST Disability 1,608 — 2,774 2,774 —%
5205 FICA/Medicare 6,236 — 8,975 8,975 —%
5206 CalPERS Retirement 124,837 126,142 200,660 74,518 59.1% 5208 Workers' Compensation 13,066 18,820 27,031 8,211 43.6% 5209 Deferred Compensation 26,914 32,839 38,014 5,175 15.8% 5211 Retiree Health Savings 14,742 — 18,901 18,901 —%
5212 Unemployment 1,734 — 2,476 2,476 —%
5214 Fringe Benefits — 11,551 — (11,551) (100.0)%
5216 Fringe Benefits (Offset) — (52,424) — 52,424 (100.0)% 638,268 585,510 988,182 402,672 68.8%
Operating Expenses
5310 Operating Materials &
Supplies
476 1,170 3,175 2,006 171.5%
5312 Special Activity Supplies 7,368 11,752 4,400 (7,352) (62.6)% 5315 Uniforms — — 750 750 —%
5360 Computers Hardware 34,741 34,741 335,964 301,223 867.1% 5400 Dues & Memberships 1,114 2,245 5,875 3,630 161.7%
5409 General Liability 184,661 184,661 254,664 70,003 37.9% 5413 Government Fees/
Licenses
15,231 15,300 112,400 97,100 634.6%
5600 Misc Expenses — 15,114 — (15,114) (100.0)%
5710 Professional/Technical
Service
16,478 74,863 100,900 26,037 34.8%
5730 Printing/Binding 96 330 890 560 169.8%
5900 Meetings & Conferences 125 2,250 3,300 1,050 46.7% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 78 5910 Travel/Mileage
Reimbursement
5,704 5,838 5,500 (338) (5.8)%
5920 Training 8,163 23,334 9,724 (13,610) (58.3)%
274,158 371,598 837,542 465,944 125.4%
4000 - Public Works Total 912,426 957,107 1,825,724 868,617 90.8% 4100 - Maintenance
Salary and Benefits
5103 Over-Time Salaries — 5,000 237,735 232,735 4,654.7% 5104 Temporary Salaries — — 339,179 339,179 —%
— 5,000 576,914 571,914 11,438.3%
Operating Expenses
5310 Operating Materials &
Supplies
— — 1,500 1,500 —%
5314 Fuel 733 84 2,944 2,860 3,405.1%
5317 Grafitti Removal — — 160,000 160,000 —%
5318 Tide Clean Ups — — 50,000 50,000 —%
5321 Vehicle Operations 275 275 20,486 20,211 7,349.4%
5328 Parkway Operations — — 25,254 25,254 —%
5360 Computers Hardware 108,495 108,495 313,292 204,797 188.8% 5409 General Liability 358,936 358,936 801,262 442,326 123.2% 5710 Professional/Technical
Service
— — 49,424 49,424 —%
5790 Repair & Maintenance
Services
— — 40,000 40,000 —%
5802 Water — — 18,698 18,698 —%
5912 Boot/Pant Reimbursement — — 12,000 12,000 —%
468,439 467,790 1,494,860 1,027,070 219.6%
4100 - Maintenance Total 468,439 472,790 2,071,774 1,598,984 338.2% 4200 - Transportation
Salary and Benefits
5101 Full-Time Salaries — — 104,377 104,377 —%
5103 Over-Time Salaries — 5,000 64,691 59,691 1,193.8%
5104 Temporary Salaries 12,278 — 31,840 31,840 —%
5201 Health/Dental Insurance — — 15,064 15,064 —%
5202 Life Insurance — — 118 118 —%
5203 Accidental Death
Dismember
— — 27 27 —%
5204 LT/ST Disability — — 428 428 —%
5205 FICA/Medicare 178 — 1,513 1,513 —%
5206 CalPERS Retirement — — 33,838 33,838 —%
5208 Workers' Compensation 327 — 4,565 4,565 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 79 5209 Deferred Compensation — — 5,211 5,211 —%
5211 Retiree Health Savings — — 2,529 2,529 —%
5212 Unemployment 49 — 418 418 —%
12,832 5,000 264,621 259,621 5,192.4%
Operating Expenses
5360 Computers Hardware 62,251 62,251 — (62,251) (100.0)% 5409 General Liability 153,890 153,890 242,489 88,599 57.6% 216,141 216,141 242,489 26,348 12.2%
4200 - Transportation Total 228,973 221,141 507,110 285,969 129.3% 4300 - Utility Services
Operating Expenses
5360 Computers Hardware 87,152 87,152 397,908 310,756 356.6% 5409 General Liability 333,714 333,714 447,545 113,831 34.1% 5413 Government Fees/
Licenses
— — 3,600 3,600 —%
5710 Professional/Technical
Service
8,550 8,550 18,200 9,650 112.9%
429,416 429,416 867,253 437,837 102.0%
4300 - Utility Services Total 429,416 429,416 867,253 437,837 102.0% 4400 - Vehicle Maintenance
Salary and Benefits
5103 Over-Time Salaries — 1,000 — (1,000) (100.0)%
— 1,000 — (1,000) (100.0)%
Operating Expenses
5310 Operating Materials &
Supplies
(0) — — — —%
5322 Vehicle Upfitting 36 — — — —%
36 — — — —%
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
(33) 959,976 — (959,976) (100.0)%
8100 Furniture & Equipment 107,911 — — — —%
8200 Vehicles 615,444 — — — —%
723,322 959,976 — (959,976) (100.0)%
4400 - Vehicle Maintenance Total 723,358 960,976 — (960,976) (100.0)% 4500 - Environmental
Salary and Benefits
5101 Full-Time Salaries — — 400,958 400,958 —%
5104 Temporary Salaries — — 60,000 60,000 —%
5201 Health/Dental Insurance — — 69,765 69,765 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 80 5202 Life Insurance — — 443 443 —%
5203 Accidental Death
Dismember
— — 101 101 —%
5204 LT/ST Disability — — 2,657 2,657 —%
5205 FICA/Medicare — — 5,814 5,814 —%
5206 CalPERS Retirement — — 129,988 129,988 —%
5208 Workers' Compensation — — 17,562 17,562 —%
5209 Deferred Compensation — — 24,128 24,128 —%
5211 Retiree Health Savings — — 7,973 7,973 —%
5212 Unemployment — — 1,604 1,604 —%
— — 720,992 720,992 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 5,500 5,500 —%
5312 Special Activity Supplies — — 5,000 5,000 —%
5314 Fuel 1,208 — 5,889 5,889 —%
5315 Uniforms — — 6,350 6,350 —%
5321 Vehicle Operations — — 40,972 40,972 —%
5409 General Liability — — 150,774 150,774 —%
5413 Government Fees/
Licenses
— — 1,650 1,650 —%
5710 Professional/Technical
Service
— — 54,628 54,628 —%
5799 Hazardous Materials
Services
— — 50,000 50,000 —%
5900 Meetings & Conferences — — 3,700 3,700 —%
5910 Travel/Mileage
Reimbursement
— — 1,300 1,300 —%
1,208 — 325,762 325,762 —%
4500 - Environmental Total 1,208 — 1,046,754 1,046,754 —% 4600 - Traffic Engineering
Operating Expenses
5314 Fuel 34 34 — (34) (100.0)%
5321 Vehicle Operations 226 — — — —%
5360 Computers Hardware 46,266 — — — —%
5400 Dues & Memberships 518 — — — —%
5409 General Liability 62,200 — — — —%
5710 Professional/Technical
Service
58,577 161,552 — (161,552) (100.0)%
5900 Meetings & Conferences 523 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 81 168,342 161,585 — (161,585) (100.0)%
4600 - Traffic Engineering Total 168,342 161,585 — (161,585) (100.0)% 4700 - City Engineering
Salary and Benefits
5101 Full-Time Salaries 2,396,701 3,798,851 3,908,911 110,060 2.9% 5103 Over-Time Salaries 21 11,792 — (11,792) (100.0)%
5104 Temporary Salaries 18,244 20,166 — (20,166) (100.0)% 5106 Salaries (Offset) — (1,201,602) (1,230,001) (28,399) 2.4% 5201 Health/Dental Insurance 432,399 548,100 767,319 219,219 40.0% 5202 Life Insurance 3,158 — 4,501 4,501 —%
5203 Accidental Death
Dismember
624 — 1,027 1,027 —%
5204 LT/ST Disability 16,334 — 22,975 22,975 —%
5205 FICA/Medicare 36,829 — 56,679 56,679 —%
5206 CalPERS Retirement 732,018 1,115,214 1,267,242 152,028 13.6% 5208 Workers' Compensation 77,506 166,390 171,000 4,610 2.8% 5209 Deferred Compensation 129,530 261,024 208,186 (52,838) (20.2)% 5210 H.S.A. Contribution 2,160 — 1,080 1,080 —%
5211 Retiree Health Savings 56,998 — 85,485 85,485 —%
5212 Unemployment 10,333 — 15,636 15,636 —%
5214 Fringe Benefits 14 102,488 — (102,488) (100.0)%
5216 Fringe Benefits (Offset) — (683,895) (828,746) (144,851) 21.2% 3,912,871 4,138,528 4,451,295 312,767 7.6%
Operating Expenses
5310 Operating Materials &
Supplies
4,703 12,269 6,247 (6,022) (49.1)%
5311 Postage 288 288 200 (88) (30.5)%
5312 Special Activity Supplies 928 928 280 (648) (69.8)% 5314 Fuel 10,727 721 9,937 9,216 1,277.7%
5315 Uniforms 293 1,125 2,478 1,353 120.3%
5321 Vehicle Operations 2,202 2,428 69,140 66,712 2,747.6% 5330 Rentals/Leases — — 3,780 3,780 —%
5350 Non-Capital Equipment — 2,765 9,648 6,883 248.9%
5360 Computers Hardware 331,207 377,473 205,871 (171,602) (45.5)% 5400 Dues & Memberships 35,583 40,167 5,341 (34,826) (86.7)% 5409 General Liability 481,559 543,759 698,958 155,199 28.5% 5710 Professional/Technical
Service
349,050 386,869 1,061,000 674,131 174.3%
5730 Printing/Binding 560 2,023 7,800 5,778 285.7%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 82 5790 Repair & Maintenance
Services
— 73,651 — (73,651) (100.0)%
5792 Traffic Signal Services — 17,500 — (17,500) (100.0)% 5900 Meetings & Conferences 3,243 4,359 16,760 12,401 284.5% 5910 Travel/Mileage
Reimbursement
1,140 2,417 20,604 18,187 752.4%
5920 Training 1,385 4,973 7,037 2,064 41.5%
5930 Publications/Journals 671 3,473 2,314 (1,159) (33.4)% 1,223,539 1,477,187 2,127,394 650,207 44.0%
4700 - City Engineering Total 5,136,410 5,615,715 6,578,689 962,974 17.1% 4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 18,843 — — — —%
5104 Temporary Salaries 53 — — — —%
5201 Health/Dental Insurance 5,000 — — — —%
5202 Life Insurance 23 — — — —%
5203 Accidental Death
Dismember
5 — — — —%
5204 LT/ST Disability 86 — — — —%
5205 FICA/Medicare 273 — — — —%
5206 CalPERS Retirement 5,687 — — — —%
5208 Workers' Compensation 774 — — — —%
5209 Deferred Compensation 942 — — — —%
5211 Retiree Health Savings 410 — — — —%
5212 Unemployment 76 — — — —%
32,174 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 10,994,723 19,083,588 — (19,083,588) (100.0)% 10,994,723 19,083,588 — (19,083,588) (100.0)%
4990 - Pw Capital Improvement
Total
11,026,896 19,083,588 — (19,083,588) (100.0)%
6000 - Parcs
Salary and Benefits
5101 Full-Time Salaries 725,609 672,265 732,422 60,157 8.9% 5104 Temporary Salaries 117,520 99,960 178,389 78,429 78.5% 5105 Salaries- Other — 4,985 — (4,985) (100.0)%
5201 Health/Dental Insurance 125,445 90,000 155,463 65,463 72.7% 5202 Life Insurance 865 — 885 885 —%
5203 Accidental Death
Dismember
174 — 202 202 —%
5204 LT/ST Disability 2,775 — 2,663 2,663 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 83 5205 FICA/Medicare 12,197 — 10,620 10,620 —%
5206 CalPERS Retirement 231,797 197,354 237,446 40,092 20.3% 5208 Workers' Compensation 26,041 29,445 31,975 2,530 8.6% 5209 Deferred Compensation 43,646 47,659 44,015 (3,644) (7.6)% 5210 H.S.A. Contribution 1,080 — 1,080 1,080 —%
5211 Retiree Health Savings 18,210 — 18,509 18,509 —%
5212 Unemployment 3,405 — 2,930 2,930 —%
5214 Fringe Benefits — 17,406 — (17,406) (100.0)%
1,308,765 1,159,074 1,416,600 257,526 22.2%
Operating Expenses
5310 Operating Materials &
Supplies
13,844 14,524 14,000 (524) (3.6)%
5311 Postage 7,550 40,000 44,000 4,000 10.0%
5312 Special Activity Supplies 42,740 46,782 16,600 (30,181) (64.5)% 5314 Fuel 52,326 4,470 51,893 47,423 1,060.9%
5315 Uniforms 2,112 3,870 3,400 (470) (12.1)%
5321 Vehicle Operations 18,756 18,756 377,707 358,951 1,913.8% 5330 Rentals/Leases 61,228 72,798 21,882 (50,916) (69.9)% 5360 Computers Hardware 86,610 86,610 461,617 375,007 433.0% 5400 Dues & Memberships 6,890 6,975 7,600 625 9.0%
5409 General Liability 85,098 85,098 128,153 43,055 50.6% 5414 Property Tax On Land 8,015 7,978 6,000 (1,978) (24.8)% 5610 Cash Variance (2) 100 — (100) (100.0)%
5700 Services 55,979 423,954 140,000 (283,954) (67.0)%
5710 Professional/Technical
Service
44,085 44,085 315,419 271,334 615.5%
5720 Advertising 2,259 2,859 1,000 (1,859) (65.0)%
5730 Printing/Binding 746 1,000 2,000 1,000 100.0%
5900 Meetings & Conferences 8,976 10,298 25,000 14,702 142.8% 5910 Travel/Mileage
Reimbursement
25,542 28,749 35,000 6,251 21.7%
5920 Training 43,106 61,395 35,000 (26,395) (43.0)%
565,861 960,300 1,686,270 725,970 75.6%
Debt Service & Capital Outlay
8100 Furniture & Equipment — — 38,363 38,363 —%
— — 38,363 38,363 —%
6000 - Parcs Total 1,874,626 2,119,374 3,141,233 1,021,859 48.2% 6010 - Passports
Salary and Benefits
5101 Full-Time Salaries 57,699 57,714 64,896 7,182 12.4% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 84 5103 Over-Time Salaries 1,633 — — — —%
5201 Health/Dental Insurance 17,751 18,000 20,578 2,578 14.3% 5202 Life Insurance 125 — 110 110 —%
5203 Accidental Death
Dismember
25 — 25 25 —%
5204 LT/ST Disability 249 — 267 267 —%
5205 FICA/Medicare 861 — 946 946 —%
5206 CalPERS Retirement 17,525 16,943 21,039 4,096 24.2% 5208 Workers' Compensation 1,737 2,528 2,859 331 13.1%
5209 Deferred Compensation 2,885 4,986 3,245 (1,741) (34.9)% 5211 Retiree Health Savings 3,000 — 3,000 3,000 —%
5212 Unemployment 237 — 261 261 —%
5214 Fringe Benefits — 1,498 — (1,498) (100.0)%
103,727 101,669 117,227 15,558 15.3%
Operating Expenses
5310 Operating Materials &
Supplies
139 3,350 1,500 (1,850) (55.2)%
5311 Postage — 750 — (750) (100.0)%
5315 Uniforms — 300 — (300) (100.0)%
5360 Computers Hardware 10,672 10,672 — (10,672) (100.0)% 5409 General Liability 15,538 15,538 20,103 4,565 29.4% 5920 Training — 250 — (250) (100.0)%
26,349 30,860 21,603 (9,257) (30.0)%
6010 - Passports Total 130,076 132,529 138,830 6,301 4.8% 6200 - Community Center
Salary and Benefits
5101 Full-Time Salaries 133,231 132,631 149,765 17,134 12.9% 5104 Temporary Salaries 215,813 164,386 192,103 27,717 16.9% 5105 Salaries- Other — 131,950 — (131,950) (100.0)%
5201 Health/Dental Insurance 31,646 27,000 33,864 6,864 25.4% 5202 Life Insurance 195 — 180 180 —%
5203 Accidental Death
Dismember
38 — 41 41 —%
5204 LT/ST Disability 573 — 613 613 —%
5205 FICA/Medicare 5,040 — 2,172 2,172 —%
5206 CalPERS Retirement 63,056 38,936 48,553 9,617 24.7% 5208 Workers' Compensation 10,437 5,809 6,533 724 12.5% 5209 Deferred Compensation 6,662 9,782 7,458 (2,324) (23.8)% 5211 Retiree Health Savings 3,600 — 3,600 3,600 —%
5212 Unemployment 1,396 — 599 599 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 85 5214 Fringe Benefits — 3,192 — (3,192) (100.0)%
471,687 513,686 445,480 (68,206) (13.3)%
Operating Expenses
5310 Operating Materials &
Supplies
149,722 152,274 81,400 (70,874) (46.5)%
5311 Postage — 939 3,000 2,061 219.4%
5312 Special Activity Supplies 111,628 208,149 100,000 (108,149) (52.0)% 5314 Fuel 1,053 — 1,104 1,104 —%
5315 Uniforms 12,915 15,675 5,000 (10,675) (68.1)%
5319 Donations Expense 11,480 20,000 — (20,000) (100.0)% 5321 Vehicle Operations — — 7,682 7,682 —%
5360 Computers Hardware 10,672 10,672 167,000 156,328 1,464.8% 5400 Dues & Memberships 2,901 2,901 500 (2,401) (82.8)% 5409 General Liability 23,308 23,308 30,155 6,847 29.4% 5700 Services 4,203 11,700 13,700 2,000 17.1%
5710 Professional/Technical
Service
76,828 94,743 125,000 30,257 31.9%
5720 Advertising — 7,700 5,000 (2,700) (35.1)%
5730 Printing/Binding 5,833 5,205 5,000 (205) (3.9)%
5790 Repair & Maintenance
Services
170 1,306 — (1,306) (100.0)%
5910 Travel/Mileage
Reimbursement
357 1,000 1,500 500 50.0%
5930 Publications/Journals 802 5,000 2,500 (2,500) (50.0)% 411,871 560,573 548,541 (12,032) (2.1)%
6200 - Community Center Total 883,557 1,074,259 994,022 (80,238) (7.5)% 6210 - Community Services
Salary and Benefits
5101 Full-Time Salaries 278,986 278,386 368,394 90,008 32.3% 5104 Temporary Salaries 43,380 27,000 57,124 30,124 111.6% 5201 Health/Dental Insurance 50,996 45,000 64,823 19,823 44.1% 5202 Life Insurance 368 — 411 411 —%
5203 Accidental Death
Dismember
73 — 94 94 —%
5204 LT/ST Disability 2,215 — 2,464 2,464 —%
5205 FICA/Medicare 4,789 — 5,342 5,342 —%
5206 CalPERS Retirement 84,756 81,725 119,431 37,706 46.1% 5208 Workers' Compensation 8,213 12,193 16,102 3,909 32.1% 5209 Deferred Compensation 13,949 21,927 18,381 (3,546) (16.2)% 5211 Retiree Health Savings 8,457 — 10,522 10,522 —%
5212 Unemployment 1,332 — 1,474 1,474 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 86 5214 Fringe Benefits — 7,854 — (7,854) (100.0)%
497,515 474,085 664,560 190,475 40.2%
Operating Expenses
5310 Operating Materials &
Supplies
837 3,000 3,500 500 16.7%
5312 Special Activity Supplies 92 950 5,000 4,050 426.3% 5350 Non-Capital Equipment 2,498 2,498 — (2,498) (100.0)% 5360 Computers Hardware 24,344 24,344 312,861 288,517 1,185.2% 5400 Dues & Memberships 169 169 400 231 136.7%
5409 General Liability 54,384 54,384 56,289 1,905 3.5%
5710 Professional/Technical
Service
21,006 108,169 35,151 (73,018) (67.5)%
5790 Repair & Maintenance
Services
143,417 165,144 149,600 (15,544) (9.4)%
5930 Publications/Journals — 2,000 — (2,000) (100.0)%
246,746 360,658 562,800 202,142 56.0%
Debt Service & Capital Outlay
8100 Furniture & Equipment 19,500 13,831 — (13,831) (100.0)% 19,500 13,831 — (13,831) (100.0)%
6210 - Community Services Total 763,761 848,574 1,227,360 378,786 44.6% 6220 - Youth Services
Salary and Benefits
5101 Full-Time Salaries 129,197 128,897 132,893 3,996 3.1% 5104 Temporary Salaries 166,569 305,936 165,000 (140,936) (46.1)% 5201 Health/Dental Insurance 40,336 27,000 43,172 16,172 59.9% 5202 Life Insurance 188 — 170 170 —%
5203 Accidental Death
Dismember
37 — 39 39 —%
5204 LT/ST Disability 557 — 545 545 —%
5205 FICA/Medicare 4,318 — 1,927 1,927 —%
5206 CalPERS Retirement 42,608 37,840 43,083 5,243 13.9% 5208 Workers' Compensation 8,904 5,646 5,808 162 2.9%
5209 Deferred Compensation 6,460 9,595 6,630 (2,965) (30.9)% 5211 Retiree Health Savings 3,150 — 3,150 3,150 —%
5212 Unemployment 1,195 — 532 532 —%
5214 Fringe Benefits — 3,113 — (3,113) (100.0)%
403,520 518,027 402,948 (115,079) (22.2)%
Operating Expenses
5312 Special Activity Supplies 114,196 110,433 93,933 (16,500) (14.9)% 5315 Uniforms 17,032 17,167 10,000 (7,167) (41.7)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 87 5360 Computers Hardware 31,126 31,126 — (31,126) (100.0)% 5409 General Liability 23,308 23,308 30,155 6,847 29.4% 5700 Services 89 1,000 1,000 — —%
185,751 183,034 135,088 (47,946) (26.2)%
6220 - Youth Services Total 589,271 701,061 538,036 (163,025) (23.3)% 6230 - Community Recreation
Salary and Benefits
5101 Full-Time Salaries 54,612 128,897 54,392 (74,505) (57.8)% 5104 Temporary Salaries 93,427 195,000 104,500 (90,500) (46.4)% 5201 Health/Dental Insurance 14,195 27,000 14,391 (12,609) (46.7)% 5202 Life Insurance 75 — 60 60 —%
5203 Accidental Death
Dismember
14 — 14 14 —%
5204 LT/ST Disability 238 — 222 222 —%
5205 FICA/Medicare 2,190 — 789 789 —%
5206 CalPERS Retirement 16,519 37,840 17,634 (20,207) (53.4)% 5208 Workers' Compensation 4,672 5,646 2,369 (3,277) (58.0)% 5209 Deferred Compensation 2,731 9,595 2,705 (6,890) (71.8)% 5211 Retiree Health Savings 1,300 — 1,050 1,050 —%
5212 Unemployment 604 — 218 218 —%
5214 Fringe Benefits — 3,113 — (3,113) (100.0)%
190,577 407,091 198,342 (208,749) (51.3)%
Operating Expenses
5310 Operating Materials &
Supplies
8,527 9,289 — (9,289) (100.0)%
5312 Special Activity Supplies 263 151 20,000 19,849 13,162.6% 5315 Uniforms 6,918 7,365 5,000 (2,365) (32.1)%
5360 Computers Hardware 4,447 4,447 — (4,447) (100.0)%
5409 General Liability 23,308 23,308 10,052 (13,256) (56.9)% 5700 Services 22,282 38,999 15,000 (23,999) (61.5)%
5730 Printing/Binding 220 1,645 — (1,645) (100.0)%
65,966 85,204 50,052 (35,152) (41.3)%
6230 - Community Recreation Total 256,543 492,295 248,394 (243,901) (49.5)% 6250 - Youth Development
Salary and Benefits
5101 Full-Time Salaries — — 108,184 108,184 —%
5104 Temporary Salaries — — 95,000 95,000 —%
5201 Health/Dental Insurance — — 20,149 20,149 —%
5202 Life Insurance — — 119 119 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 88 5203 Accidental Death
Dismember
— — 27 27 —%
5204 LT/ST Disability — — 445 445 —%
5205 FICA/Medicare — — 1,569 1,569 —%
5206 CalPERS Retirement — — 35,072 35,072 —%
5208 Workers' Compensation — — 4,738 4,738 —%
5209 Deferred Compensation — — 5,409 5,409 —%
5211 Retiree Health Savings — — 2,100 2,100 —%
5212 Unemployment — — 433 433 —%
— — 273,245 273,245 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 10,000 10,000 —%
5312 Special Activity Supplies — — 38,500 38,500 —%
5315 Uniforms — — 500 500 —%
5360 Computers Hardware — — 5,600 5,600 —%
5409 General Liability — — 20,103 20,103 —%
5720 Advertising — — 2,000 2,000 —%
5730 Printing/Binding — — 2,000 2,000 —%
5920 Training — — 2,800 2,800 —%
— — 81,503 81,503 —%
6250 - Youth Development Total — — 354,749 354,749 —%
6260 - Senior Services
Salary and Benefits
5104 Temporary Salaries — — 30,460 30,460 —%
— — 30,460 30,460 —%
Operating Expenses
5312 Special Activity Supplies — — 26,740 26,740 —%
5700 Services — — 9,000 9,000 —%
— — 35,740 35,740 —%
6260 - Senior Services Total — — 66,200 66,200 —%
6300 - Facilities/Maintenance
Salary and Benefits
5101 Full-Time Salaries 1,536,023 1,912,169 1,870,147 (42,022) (2.2)% 5103 Over-Time Salaries 143,671 128,067 197,452 69,385 54.2% 5104 Temporary Salaries 1,452,946 1,015,585 1,610,133 594,548 58.5% 5201 Health/Dental Insurance 399,554 396,000 498,483 102,483 25.9% 5202 Life Insurance 2,516 — 2,580 2,580 —%
5203 Accidental Death
Dismember
496 — 589 589 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 89 5204 LT/ST Disability 7,682 — 8,316 8,316 —%
5205 FICA/Medicare 45,663 — 28,286 28,286 —%
5206 CalPERS Retirement 508,325 561,348 606,289 44,941 8.0% 5208 Workers' Compensation 90,926 83,753 85,378 1,625 1.9% 5209 Deferred Compensation 76,230 137,691 93,432 (44,259) (32.1)% 5211 Retiree Health Savings 37,303 — 43,278 43,278 —%
5212 Unemployment 12,643 — 7,803 7,803 —%
5214 Fringe Benefits — 49,030 — (49,030) (100.0)%
4,313,978 4,283,643 5,052,166 768,523 17.9%
Operating Expenses
5310 Operating Materials &
Supplies
174,388 175,501 518,090 342,589 195.2%
5312 Special Activity Supplies 41,435 44,121 47,000 2,879 6.5% 5314 Fuel 11,702 1,513 17,666 16,153 1,067.6%
5315 Uniforms 33,417 33,417 30,000 (3,417) (10.2)%
5321 Vehicle Operations 6,089 6,089 133,158 127,069 2,086.9% 5330 Rentals/Leases 17,344 19,720 — (19,720) (100.0)%
5350 Non-Capital Equipment 1,462 3,430 37,000 33,570 978.7% 5360 Computers Hardware 295,964 295,964 305,503 9,539 3.2% 5409 General Liability 341,844 341,844 729,684 387,840 113.5% 5413 Government Fees/
Licenses
5,366 5,380 25,000 19,620 364.7%
5600 Misc Expenses — 4,939 — (4,939) (100.0)%
5710 Professional/Technical
Service
70,423 82,097 118,250 36,153 44.0%
5730 Printing/Binding 324 955 1,500 545 57.1%
5755 Landscape Contracts — — 1,236,472 1,236,472 —%
5790 Repair & Maintenance
Services
2,058,749 2,135,757 1,781,636 (354,121) (16.6)%
5793 Emergency Damage
Repairs
237,041 282,583 — (282,583) (100.0)%
5798 Vandalism 498,853 505,539 400,000 (105,539) (20.9)% 5802 Water 558,670 654,492 687,217 32,725 5.0%
5803 Gas 211,340 226,635 237,967 11,332 5.0%
5804 Electric 1,507,208 1,993,362 1,137,530 (855,832) (42.9)% 5900 Meetings & Conferences — 580 580 — —%
5920 Training — — 7,000 7,000 —%
6,071,619 6,813,916 7,451,253 637,337 9.4%
Transfers Out
6999 Inter-Fund Transfers Out 66,040 66,040 — (66,040) (100.0)% 66,040 66,040 — (66,040) (100.0)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 90 Debt Service & Capital Outlay
8100 Furniture & Equipment 16,413 — 8,600 8,600 —%
16,413 — 8,600 8,600 —%
6300 - Facilities/Maintenance
Total
10,468,050 11,163,599 12,512,019 1,348,420 12.1%
6400 - Recreation
Salary and Benefits
5101 Full-Time Salaries 498,024 496,026 666,573 170,547 34.4% 5103 Over-Time Salaries 11,984 282 — (282) (100.0)%
5104 Temporary Salaries 752,565 665,006 805,224 140,218 21.1% 5201 Health/Dental Insurance 82,884 95,400 100,893 5,493 5.8% 5202 Life Insurance 734 — 774 774 —%
5203 Accidental Death
Dismember
145 — 177 177 —%
5204 LT/ST Disability 3,229 — 3,826 3,826 —%
5205 FICA/Medicare 18,806 — 9,665 9,665 —%
5206 CalPERS Retirement 168,360 145,617 216,099 70,482 48.4% 5208 Workers' Compensation 38,616 21,726 29,149 7,423 34.2% 5209 Deferred Compensation 24,887 35,120 33,275 (1,845) (5.3)% 5211 Retiree Health Savings 14,775 — 16,635 16,635 —%
5212 Unemployment 5,204 — 2,666 2,666 —%
5214 Fringe Benefits 34,500 13,535 — (13,535) (100.0)%
1,654,712 1,472,712 1,884,955 412,243 28.0%
Operating Expenses
5310 Operating Materials &
Supplies
— 1,000 1,180 180 18.0%
5312 Special Activity Supplies 142,211 179,432 151,000 (28,432) (15.8)% 5314 Fuel 1,671 335 2,208 1,873 559.2%
5315 Uniforms 29,009 31,843 27,000 (4,843) (15.2)%
5321 Vehicle Operations 952 952 15,364 14,412 1,513.9%
5350 Non-Capital Equipment 29,862 43,594 — (43,594) (100.0)% 5360 Computers Hardware 74,587 74,587 251,041 176,454 236.6% 5400 Dues & Memberships — — 5,680 5,680 —%
5409 General Liability 84,181 84,181 119,773 35,592 42.3% 5920 Training — 172 300 128 74.4%
362,473 416,096 573,546 157,450 37.8%
Debt Service & Capital Outlay
8100 Furniture & Equipment — — 145,626 145,626 —%
— — 145,626 145,626 —%
6400 - Recreation Total 2,017,185 1,888,808 2,604,127 715,319 37.9% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 91 6410 - Athletics
Salary and Benefits
5101 Full-Time Salaries 163,730 165,452 165,205 (247) (0.1)% 5104 Temporary Salaries 184,023 143,371 175,856 32,485 22.7% 5201 Health/Dental Insurance 38,157 28,800 41,235 12,435 43.2% 5202 Life Insurance 212 — 182 182 —%
5203 Accidental Death
Dismember
42 — 42 42 —%
5204 LT/ST Disability 1,718 — 1,608 1,608 —%
5205 FICA/Medicare 5,071 — 2,395 2,395 —%
5206 CalPERS Retirement 50,181 48,571 53,558 4,987 10.3% 5208 Workers' Compensation 10,567 7,247 7,236 (11) (0.2)% 5209 Deferred Compensation 8,187 12,067 8,260 (3,807) (31.5)% 5211 Retiree Health Savings 1,829 — 1,701 1,701 —%
5212 Unemployment 1,406 — 661 661 —%
5214 Fringe Benefits — 5,057 — (5,057) (100.0)%
465,122 410,565 457,940 47,375 11.5%
Operating Expenses
5312 Special Activity Supplies 74,183 88,065 81,065 (7,000) (7.9)% 5315 Uniforms 4,289 9,994 4,000 (5,994) (60.0)%
5360 Computers Hardware 12,450 12,450 — (12,450) (100.0)% 5400 Dues & Memberships — 150 150 — —%
5409 General Liability 24,861 24,861 30,155 5,294 21.3% 5710 Professional/Technical
Service
59,645 75,000 90,000 15,000 20.0%
5730 Printing/Binding — 700 700 — —%
175,428 211,220 206,070 (5,150) (2.4)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 10,028 — — — —%
10,028 — — — —%
6410 - Athletics Total 650,578 621,785 664,010 42,225 6.8% 6430 - Special Classes
Salary and Benefits
5101 Full-Time Salaries 128,156 127,463 133,350 5,887 4.6% 5104 Temporary Salaries 113,391 120,019 144,547 24,528 20.4% 5105 Salaries- Other 41,972 45,521 — (45,521) (100.0)%
5201 Health/Dental Insurance 14,972 23,400 15,922 (7,479) (32.0)% 5202 Life Insurance 173 — 147 147 —%
5203 Accidental Death
Dismember
34 — 33 33 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 92 5204 LT/ST Disability 825 — 773 773 —%
5205 FICA/Medicare 3,529 — 1,934 1,934 —%
5206 CalPERS Retirement 38,924 37,419 43,231 5,812 15.5% 5208 Workers' Compensation 7,615 5,583 5,814 231 4.1%
5209 Deferred Compensation 6,408 9,537 6,638 (2,899) (30.4)% 5211 Retiree Health Savings 4,199 — 4,071 4,071 —%
5212 Unemployment 974 — 533 533 —%
5214 Fringe Benefits — 3,460 — (3,460) (100.0)%
361,171 372,402 356,994 (15,408) (4.1)%
Operating Expenses
5310 Operating Materials &
Supplies
44 44 200 156 353.6%
5312 Special Activity Supplies 32,542 39,236 20,000 (19,236) (49.0)% 5315 Uniforms 428 4,000 2,000 (2,000) (50.0)%
5350 Non-Capital Equipment 720 720 — (720) (100.0)%
5360 Computers Hardware 8,893 — — — —%
5409 General Liability 20,200 20,200 24,124 3,924 19.4% 5710 Professional/Technical
Service
— — 20,000 20,000 —%
5720 Advertising 875 10,000 2,000 (8,000) (80.0)%
5730 Printing/Binding — 500 2,000 1,500 300.0%
63,702 74,700 70,324 (4,376) (5.9)%
6430 - Special Classes Total 424,873 447,102 427,317 (19,785) (4.4)% 6440 - Impact Program
Salary and Benefits
5102 Part-Time Salaries — 47,053 — (47,053) (100.0)%
5104 Temporary Salaries 45,681 — 45,325 45,325 —%
5205 FICA/Medicare 662 — — — —%
5206 CalPERS Retirement 4,328 — — — —%
5208 Workers' Compensation 1,407 — — — —%
5212 Unemployment 183 — — — —%
52,261 47,053 45,325 (1,728) (3.7)%
Operating Expenses
5310 Operating Materials &
Supplies
3,469 32,194 8,800 (23,394) (72.7)%
5315 Uniforms 10,944 14,859 14,590 (269) (1.8)%
5700 Services 24,310 29,717 30,000 283 1.0%
5710 Professional/Technical
Service
— — 2,500 2,500 —%
5728 Impact Program — 159,906 139,905 (20,001) (12.5)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 93 38,723 236,676 195,795 (40,881) (17.3)%
6440 - Impact Program Total 90,983 283,728 241,120 (42,608) (15.0)% 6500 - Special Events
Salary and Benefits
5101 Full-Time Salaries 106,747 102,345 194,972 92,627 90.5% 5103 Over-Time Salaries 15,993 2,558 4,200 1,642 64.2%
5104 Temporary Salaries 125,570 142,577 179,205 36,627 25.7% 5201 Health/Dental Insurance 19,108 14,400 41,653 27,253 189.3% 5202 Life Insurance 157 — 239 239 —%
5203 Accidental Death
Dismember
31 — 54 54 —%
5204 LT/ST Disability 1,241 — 1,027 1,027 —%
5205 FICA/Medicare 3,656 — 2,827 2,827 —%
5206 CalPERS Retirement 41,153 30,045 63,209 33,164 110.4% 5208 Workers' Compensation 8,463 4,483 8,521 4,038 90.1% 5209 Deferred Compensation 5,877 7,955 9,728 1,773 22.3% 5211 Retiree Health Savings 3,638 — 5,271 5,271 —%
5212 Unemployment 1,013 — 780 780 —%
5214 Fringe Benefits — 3,304 — (3,304) (100.0)%
332,648 307,667 511,687 204,020 66.3%
Operating Expenses
5312 Special Activity Supplies 946,933 1,170,886 717,499 (453,387) (38.7)% 5315 Uniforms 18,527 21,174 10,000 (11,174) (52.8)%
5370 Audio Visuals 41,610 41,615 55,950 14,335 34.4%
5409 General Liability 13,240 13,240 38,958 25,718 194.2% 5411 Insurance Premium 19,925 20,000 20,000 — —%
5656 Grant Expense 31,503 — — — —%
5700 Services 178 — — — —%
5710 Professional/Technical
Service
— — 70,900 70,900 —%
5720 Advertising 61,467 78,527 72,900 (5,627) (7.2)%
5790 Repair & Maintenance
Services
597 57 — (57) (100.0)%
5900 Meetings & Conferences 296 296 — (296) (100.0)%
5910 Travel/Mileage
Reimbursement
918 1,077 — (1,077) (100.0)%
1,135,194 1,346,871 986,207 (360,664) (26.8)%
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
29,253 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 94 29,253 — — — —%
6500 - Special Events Total 1,497,095 1,654,538 1,497,894 (156,644) (9.5)% 6600 - Arts And Museums
Salary and Benefits
5101 Full-Time Salaries 505,246 544,336 647,906 103,570 19.0% 5104 Temporary Salaries 791,107 765,000 761,882 (3,118) (0.4)% 5201 Health/Dental Insurance 58,912 90,000 118,188 28,188 31.3% 5202 Life Insurance 657 — 730 730 —%
5203 Accidental Death
Dismember
131 — 167 167 —%
5204 LT/ST Disability 2,988 — 3,529 3,529 —%
5205 FICA/Medicare 18,860 — 9,395 9,395 —%
5206 CalPERS Retirement 170,226 159,799 210,047 50,248 31.4% 5208 Workers' Compensation 39,279 23,842 28,368 4,526 19.0% 5209 Deferred Compensation 25,262 40,909 32,383 (8,526) (20.8)% 5211 Retiree Health Savings 16,180 — 17,850 17,850 —%
5212 Unemployment 5,228 — 2,592 2,592 —%
5214 Fringe Benefits — 14,371 — (14,371) (100.0)%
1,634,077 1,638,257 1,833,035 194,778 11.9%
Operating Expenses
5310 Operating Materials &
Supplies
42,863 60,149 91,100 30,951 51.5%
5311 Postage 3,081 3,000 18,000 15,000 500.0%
5312 Special Activity Supplies 91,979 106,872 82,725 (24,147) (22.6)% 5314 Fuel 2,763 171 2,944 2,773 1,621.8%
5315 Uniforms 5,191 5,000 10,200 5,200 104.0%
5321 Vehicle Operations 1,844 1,844 23,047 21,203 1,149.8% 5350 Non-Capital Equipment 26,519 26,519 — (26,519) (100.0)% 5360 Computers Hardware 94,377 94,377 251,311 156,934 166.3% 5370 Audio Visuals 49,268 72,000 16,450 (55,550) (77.2)% 5400 Dues & Memberships 3,019 4,063 1,000 (3,063) (75.4)% 5409 General Liability 77,692 77,692 108,557 30,865 39.7% 5414 Property Tax On Land 71,522 72,025 — (72,025) (100.0)% 5600 Misc Expenses — 71,872 — (71,872) (100.0)%
5700 Services 26,003 30,500 30,955 455 1.5%
5710 Professional/Technical
Service
152,155 249,043 198,400 (50,643) (20.3)%
5720 Advertising 21,951 28,415 38,405 9,990 35.2%
5730 Printing/Binding 11,548 14,707 15,900 1,193 8.1%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 95 5790 Repair & Maintenance
Services
18,150 — — — —%
5793 Emergency Damage
Repairs
3,300 6,600 — (6,600) (100.0)%
5900 Meetings & Conferences — — 5,000 5,000 —%
5910 Travel/Mileage
Reimbursement
445 7,942 4,194 (3,748) (47.2)%
5930 Publications/Journals 16,067 22,067 26,500 4,433 20.1% 719,737 954,859 924,688 (30,170) (3.2)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 5,501 35,849 — (35,849) (100.0)% 5,501 35,849 — (35,849) (100.0)%
6600 - Arts And Museums Total 2,359,314 2,628,965 2,757,724 128,759 4.9% 6700 - Performing Arts Center
Salary and Benefits
5101 Full-Time Salaries 392,319 406,990 512,431 105,441 25.9% 5104 Temporary Salaries 364,176 366,040 400,000 33,960 9.3% 5201 Health/Dental Insurance 96,098 72,000 96,512 24,512 34.0% 5202 Life Insurance 545 — 580 580 —%
5203 Accidental Death
Dismember
107 — 132 132 —%
5204 LT/ST Disability 3,476 — 3,945 3,945 —%
5205 FICA/Medicare 11,041 — 7,430 7,430 —%
5206 CalPERS Retirement 161,331 119,479 166,126 46,647 39.0% 5208 Workers' Compensation 22,344 17,826 22,437 4,611 25.9% 5209 Deferred Compensation 19,616 27,279 25,613 (1,666) (6.1)% 5211 Retiree Health Savings 6,930 — 9,550 9,550 —%
5212 Unemployment 3,071 — 2,050 2,050 —%
5214 Fringe Benefits — 11,927 — (11,927) (100.0)%
1,081,053 1,021,541 1,246,806 225,265 22.1%
Operating Expenses
5310 Operating Materials &
Supplies
— 1,000 1,400 400 40.0%
5311 Postage 2,842 26,290 21,000 (5,290) (20.1)%
5312 Special Activity Supplies 50,196 59,950 23,000 (36,950) (61.6)% 5315 Uniforms 4,182 5,000 5,000 — —%
5360 Computers Hardware 29,347 29,347 42,633 13,286 45.3% 5370 Audio Visuals — — 5,000 5,000 —%
5400 Dues & Memberships 11,275 14,071 16,000 1,929 13.7% 5409 General Liability 63,677 63,677 87,414 23,737 37.3% 5700 Services 504,609 547,500 530,000 (17,500) (3.2)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 96 5710 Professional/Technical
Service
61,285 68,739 71,000 2,261 3.3%
5720 Advertising 41,389 44,788 32,000 (12,788) (28.6)%
5730 Printing/Binding 38,583 45,000 45,000 — —%
5790 Repair & Maintenance
Services
1,398 2,286 — (2,286) (100.0)%
5804 Electric 20,339 — — — —%
5900 Meetings & Conferences 1,390 4,050 1,600 (2,450) (60.5)% 5910 Travel/Mileage
Reimbursement
2,958 5,650 3,000 (2,650) (46.9)%
5920 Training 650 650 6,000 5,350 823.1%
5930 Publications/Journals 648 800 750 (50) (6.3)%
834,769 918,798 890,797 (28,001) (3.0)%
6700 - Performing Arts Center Total 1,915,821 1,940,339 2,137,603 197,264 10.2% 6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 1,548,499 10,310,173 1,300,000 (9,010,173) (87.4)% 1,548,499 10,310,173 1,300,000 (9,010,173) (87.4)%
6990 - Parcs Capital Improvement
Total
1,548,499 10,310,173 1,300,000 (9,010,173) (87.4)%
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 699,020 699,020 —%
— — 699,020 699,020 —%
Debt Service & Capital Outlay
7000 Debt Services - Prin — — 481,738 481,738 —%
7100 Debt Service - Interest — — 609,643 609,643 —%
— — 1,091,381 1,091,381 —%
8000 - Debt Services Total — — 1,790,401 1,790,401 —%
8010 - LRBs 24A BASE RENTAL
Transfers Out
6999 Inter-Fund Transfers Out — — 2,651,100 2,651,100 —% — — 2,651,100 2,651,100 —%
8010 - LRBs 24A BASE RENTAL
Total
— — 2,651,100 2,651,100 —%
8020 - LRBs 24B BASE RENTAL
Transfers Out
6999 Inter-Fund Transfers Out — — 863,734 863,734 —%
— — 863,734 863,734 —%
8020 - LRBs 24B BASE RENTAL
Total
— — 863,734 863,734 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 97 9100 - Lancaster Choice Energy
Operating Expenses
5360 Computers Hardware 9,868 9,868 — (9,868) (100.0)%
5409 General Liability 27,192 27,192 — (27,192) (100.0)% 5790 Repair & Maintenance
Services
— 4,090 — (4,090) (100.0)%
37,060 41,150 — (41,150) (100.0)%
9100 - Lancaster Choice Energy
Total
37,060 41,150 — (41,150) (100.0)%
9150 - Energy
Operating Expenses
5310 Operating Materials &
Supplies
— 100 — (100) (100.0)%
5311 Postage — 200 — (200) (100.0)%
5360 Computers Hardware 5,376 5,376 — (5,376) (100.0)%
5710 Professional/Technical
Service
— 175,000 — (175,000) (100.0)%
5730 Printing/Binding — 100 — (100) (100.0)%
5,376 180,776 — (180,776) (100.0)%
9150 - Energy Total 5,376 180,776 — (180,776) (100.0)%
101 - General Fund Total 121,968,153 152,492,847 139,172,174 (13,320,673) (8.7)% 111 - Fleet ISF
4000 - Public Works
Operating Expenses
5920 Training 1,822 11,850 12,443 593 5.0%
1,822 11,850 12,443 593 5.0%
4000 - Public Works Total 1,822 11,850 12,443 593 5.0%
4400 - Vehicle Maintenance
Salary and Benefits
5101 Full-Time Salaries 428,064 422,155 638,549 216,394 51.3% 5103 Over-Time Salaries 8,033 14,683 13,683 (1,000) (6.8)% 5104 Temporary Salaries 46,797 49,455 15,286 (34,169) (69.1)% 5201 Health/Dental Insurance 62,994 88,200 120,212 32,012 36.3% 5202 Life Insurance 618 — 789 789 —%
5203 Accidental Death
Dismember
122 — 180 180 —%
5204 LT/ST Disability 1,952 — 2,621 2,621 —%
5205 FICA/Medicare 7,006 — 9,324 9,324 —%
5206 CalPERS Retirement 132,571 123,930 207,013 83,083 67.0% 5208 Workers' Compensation 14,468 18,490 28,131 9,641 52.1% 5209 Deferred Compensation 21,133 31,539 31,890 351 1.1% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 98 5211 Retiree Health Savings 13,655 — 17,538 17,538 —% 5212 Unemployment 1,935 — 2,572 2,572 —%
5214 Fringe Benefits — 10,454 — (10,454) (100.0)%
739,348 758,906 1,087,789 328,883 43.3%
Operating Expenses
5310 Operating Materials &
Supplies
7,506 9,813 — (9,813) (100.0)%
5312 Special Activity Supplies 39,182 63,985 — (63,985) (100.0)% 5314 Fuel 388,537 464,104 533,519 69,415 15.0%
5315 Uniforms 11,520 11,979 9,300 (2,679) (22.4)%
5320 Bulk Vehicle Maint
Supplies
31,438 32,970 44,242 11,272 34.2%
5321 Vehicle Operations 346,808 361,497 432,968 71,471 19.8% 5322 Vehicle Upfitting 10,285 56,490 88,132 31,642 56.0% 5323 Electric Vehicle Charging — — 500 500 —%
5330 Rentals/Leases 278,488 — 308,985 308,985 —%
5350 Non-Capital Equipment 2,151 8,174 26,757 18,583 227.4% 5360 Computers Hardware 41,851 41,851 — (41,851) (100.0)% 5409 General Liability 77,378 77,378 135,057 57,679 74.5% 5413 Government Fees/
Licenses
273 273 2,752 2,479 907.6%
5600 Misc Expenses — (737) — 737 (100.0)%
5700 Services 15,165 45,746 57,432 11,686 25.5%
5710 Professional/Technical
Service
3,168 27,933 99,476 71,543 256.1%
5790 Repair & Maintenance
Services
15,310 38,388 85,039 46,651 121.5%
5793 Emergency Damage
Repairs
33,295 35,000 38,667 3,667 10.5%
5900 Meetings & Conferences 120 120 — (120) (100.0)%
5910 Travel/Mileage
Reimbursement
978 978 — (978) (100.0)%
5912 Boot/Pant Reimbursement 450 2,400 2,850 450 18.8%
1,303,903 1,278,342 1,865,676 587,334 45.9%
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
(4,467) 1,756,707 500,000 (1,256,707) (71.5)%
8100 Furniture & Equipment 487,854 — — — —%
8200 Vehicles 1,290,250 799,056 285,000 (514,056) (64.3)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 99 1,773,637 2,555,762 785,000 (1,770,762) (69.3)%
4400 - Vehicle Maintenance Total 3,816,888 4,593,010 3,738,465 (854,545) (18.6)% 111 - Fleet ISF Total 3,818,710 4,604,860 3,750,908 (853,952) (18.5)% 112 - Information Technology ISF
1800 - Information Technology
Salary and Benefits
5101 Full-Time Salaries 828,752 842,163 1,041,088 198,925 23.6% 5103 Over-Time Salaries — 5,360 — (5,360) (100.0)%
5106 Salaries (Offset) — — (40,702) (40,702) —%
5201 Health/Dental Insurance 161,716 126,000 213,416 87,416 69.4% 5202 Life Insurance 1,098 — 1,175 1,175 —%
5203 Accidental Death
Dismember
216 — 268 268 —%
5204 LT/ST Disability 3,515 — 4,139 4,139 —%
5205 FICA/Medicare 12,164 — 15,096 15,096 —%
5206 CalPERS Retirement 251,716 247,231 337,514 90,283 36.5% 5208 Workers' Compensation 25,243 36,887 45,600 8,713 23.6% 5209 Deferred Compensation 41,438 59,372 52,054 (7,318) (12.3)% 5211 Retiree Health Savings 19,064 — 23,599 23,599 —%
5212 Unemployment 3,353 — 4,164 4,164 —%
5214 Fringe Benefits — 20,754 — (20,754) (100.0)%
5216 Fringe Benefits (Offset) — — (26,501) (26,501) —%
1,348,273 1,337,767 1,670,911 333,144 24.9%
Operating Expenses
5310 Operating Materials &
Supplies
360 500 500 — —%
5311 Postage 64 400 400 — —%
5312 Special Activity Supplies — 5,000 2,000 (3,000) (60.0)% 5314 Fuel 145 1,187 2,977 1,790 150.8%
5321 Vehicle Operations 3,193 3,193 4,513 1,320 41.3%
5360 Computers Hardware 1,027,274 1,271,163 702,350 (568,813) (44.7)% 5361 Computers Software 1,659,472 3,590,808 3,735,180 144,372 4.0% 5400 Dues & Memberships 2,000 1,000 3,000 2,000 200.0%
5409 General Liability 108,768 108,768 160,825 52,057 47.9% 5710 Professional/Technical
Service
136,165 191,884 258,000 66,116 34.5%
5730 Printing/Binding — — 164,000 164,000 —%
5790 Repair & Maintenance
Services
— 4,090 — (4,090) (100.0)%
5801 Telephone 435,632 460,281 459,000 (1,281) (0.3)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 100
5805 Wireless 223,720 237,388 305,280 67,892 28.6%
5910 Travel/Mileage
Reimbursement
— — 25,000 25,000 —%
5920 Training 27,737 25,000 10,000 (15,000) (60.0)%
3,624,530 5,900,661 5,833,025 (67,636) (1.1)%
1800 - Information Technology
Total
4,972,803 7,238,428 7,503,937 265,509 3.7%
1810 - Information Technology-GIS
Operating Expenses
5310 Operating Materials &
Supplies
— — 1,000 1,000 —%
5360 Computers Hardware 2,000 2,000 — (2,000) (100.0)%
5361 Computers Software 134,890 264,250 274,000 9,750 3.7% 5710 Professional/Technical
Service
165,768 167,500 160,000 (7,500) (4.5)%
302,657 433,750 435,000 1,250 0.3%
1810 - Information Technology-GIS
Total
302,657 433,750 435,000 1,250 0.3%
1820 - IT - Radio Communications
Operating Expenses
5360 Computers Hardware — — 64,000 64,000 —%
5710 Professional/Technical
Service
— — 95,000 95,000 —%
— — 159,000 159,000 —%
1820 - IT - Radio Communications
Total
— — 159,000 159,000 —%
5361 Computers Software (887,743) — — — —%
5625 Principal Expense 785,792 — — — —%
5626 Interest Expense 101,951 — — — —%
1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 82,916 274,994 750,000 475,006 172.7% 82,916 274,994 750,000 475,006 172.7%
1990 - Gen Gov Capital
Improvement Total
82,916 274,994 750,000 475,006 172.7%
112 - Information Technology ISF
Total
5,358,377 7,947,172 8,847,937 900,765 11.3%
113 - General Liability ISF
1320 - Risk Management
Salary and Benefits
5101 Full-Time Salaries 123,561 123,561 126,045 2,484 2.0% 5201 Health/Dental Insurance — 18,000 — (18,000) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 101
5202 Life Insurance 155 — 139 139 —%
5203 Accidental Death
Dismember
31 — 32 32 —%
5204 LT/ST Disability 1,441 — 1,400 1,400 —%
5205 FICA/Medicare 1,864 — 1,828 1,828 —%
5206 CalPERS Retirement 37,528 36,273 40,863 4,590 12.7% 5208 Workers' Compensation 3,846 5,412 5,521 109 2.0%
5209 Deferred Compensation 12,356 10,749 12,604 1,855 17.3% 5211 Retiree Health Savings 7,809 — 6,721 6,721 —%
5212 Unemployment 513 — 504 504 —%
5214 Fringe Benefits — 4,016 — (4,016) (100.0)%
189,104 198,011 195,656 (2,355) (1.2)%
Operating Expenses
5311 Postage 25 200 100 (100) (50.0)%
5400 Dues & Memberships 425 2,019 1,100 (919) (45.5)%
5410 Liabilities Insurance 4,183,141 4,464,218 6,250,000 1,785,782 40.0% 5740 Legal Services 741,322 550,000 700,000 150,000 27.3% 5745 Legal Claims 1,631,364 675,000 600,000 (75,000) (11.1)% 5900 Meetings & Conferences — 1,150 3,700 2,550 221.7%
5910 Travel/Mileage
Reimbursement
— 1,000 1,000 — —%
6,556,278 5,693,587 7,555,900 1,862,313 32.7%
1320 - Risk Management Total 6,745,383 5,891,598 7,751,556 1,859,958 31.6% 113 - General Liability ISF Total 6,745,383 5,891,598 7,751,556 1,859,958 31.6% 120 - Employee Benefits
1100 - City Council
Operating Expenses
5728 Impact Program (159) — — — —%
(159) — — — —%
1100 - City Council Total (159) — — — —%
1900 - General Government
Salary and Benefits
5101 Full-Time Salaries 546,020 — — — —%
5201 Health/Dental Insurance 1,931,187 1,080,580 1,745,813 665,233 61.6% 2,477,208 1,080,580 1,745,813 665,233 61.6%
Operating Expenses
5620 Bad Debt Expense 19,985 — — — —%
19,985 — — — —%
1900 - General Government Total 2,497,193 1,080,580 1,745,813 665,233 61.6% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 102
2400 - CMO - Economic Development
Debt Service & Capital Outlay
8010 Property Aquistion 346,330 1,667,280 — (1,667,280) (100.0)% 346,330 1,667,280 — (1,667,280) (100.0)%
2400 - CMO - Economic
Development Total
346,330 1,667,280 — (1,667,280) (100.0)%
120 - Employee Benefits Total 2,843,364 2,747,860 1,745,813 (1,002,047) (36.5)% 141 - Equipment Replacement
6300 - Facilities/Maintenance
Operating Expenses
5790 Repair & Maintenance
Services
— 3,859 — (3,859) (100.0)%
— 3,859 — (3,859) (100.0)%
6300 - Facilities/Maintenance
Total
— 3,859 — (3,859) (100.0)%
141 - Equipment Replacement Total — 3,859 — (3,859) (100.0)% 150 - Capital Projects
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 4,280,616 — — — —%
4,280,616 — — — —%
1900 - General Government Total 4,280,616 — — — —%
150 - Capital Projects Total 4,280,616 — — — —%
200 - La County Grants - Other
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 3,180 — — — —%
3,180 — — — —%
1900 - General Government Total 3,180 — — — —%
6500 - Special Events
Operating Expenses
5656 Grant Expense 322,045 586,154 — (586,154) (100.0)% 322,045 586,154 — (586,154) (100.0)%
6500 - Special Events Total 322,045 586,154 — (586,154) (100.0)% 200 - La County Grants - Other
Total
325,225 586,154 — (586,154) (100.0)%
201 - Aqmd Grants
1900 - General Government
Operating Expenses
5710 Professional/Technical
Service
18,750 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 103
18,750 — — — —%
Transfers Out
6112 Information Technology
ISF
— 3,691 — (3,691) (100.0)%
6113 General Liability ISF — 1,588 — (1,588) (100.0)%
6999 Inter-Fund Transfers Out 24,565 — — — —%
24,565 5,279 — (5,279) (100.0)%
1900 - General Government Total 43,315 5,279 — (5,279) (100.0)% 201 - Aqmd Grants Total 43,315 5,279 — (5,279) (100.0)% 202 - Measure H
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 26,722 — — — —%
26,722 — — — —%
1900 - General Government Total 26,722 — — — —%
6210 - Community Services
Salary and Benefits
5101 Full-Time Salaries 76,954 76,953 — (76,953) (100.0)% 5104 Temporary Salaries 8,721 56,000 — (56,000) (100.0)% 5201 Health/Dental Insurance 9,511 18,000 — (18,000) (100.0)% 5202 Life Insurance 125 — — — —%
5203 Accidental Death
Dismember
25 — — — —%
5204 LT/ST Disability 332 — — — —%
5205 FICA/Medicare 1,188 — — — —%
5206 CalPERS Retirement 23,372 22,591 — (22,591) (100.0)% 5208 Workers' Compensation 4,330 3,371 — (3,371) (100.0)% 5209 Deferred Compensation 3,848 5,948 — (5,948) (100.0)% 5211 Retiree Health Savings 3,000 — — — —%
5212 Unemployment 343 — — — —%
5214 Fringe Benefits — 1,942 — (1,942) (100.0)%
131,749 184,805 — (184,805) (100.0)%
Operating Expenses
5656 Grant Expense 2,053,568 4,100,919 — (4,100,919) (100.0)% 2,053,568 4,100,919 — (4,100,919) (100.0)%
6210 - Community Services Total 2,185,317 4,285,724 — (4,285,724) (100.0)% 202 - Measure H Total 2,212,039 4,285,724 — (4,285,724) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 104
203 - Park Bond
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 134,750 — (134,750) (100.0)% — 134,750 — (134,750) (100.0)%
4990 - Pw Capital Improvement
Total
— 134,750 — (134,750) (100.0)%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 85,899 268,363 — (268,363) (100.0)% 85,899 268,363 — (268,363) (100.0)%
6990 - Parcs Capital Improvement
Total
85,899 268,363 — (268,363) (100.0)%
203 - Park Bond Total 85,899 403,113 — (403,113) (100.0)% 204 - Measure A - Homelessness
3000 - Public Safety
Salary and Benefits
5101 Full-Time Salaries — — 86,547 86,547 —%
5201 Health/Dental Insurance — — 10,165 10,165 —%
5202 Life Insurance — — 110 110 —%
5203 Accidental Death
Dismember
— — 25 25 —%
5204 LT/ST Disability — — 356 356 —%
5205 FICA/Medicare — — 1,255 1,255 —%
5206 CalPERS Retirement — — 28,058 28,058 —%
5208 Workers' Compensation — — 3,791 3,791 —%
5209 Deferred Compensation — — 4,327 4,327 —%
5211 Retiree Health Savings — — 3,000 3,000 —%
5212 Unemployment — — 346 346 —%
— — 137,980 137,980 —%
3000 - Public Safety Total — — 137,980 137,980 —%
204 - Measure A - Homelessness
Total
— — 137,980 137,980 —%
210 - Measure A
1900 - General Government
Operating Expenses
6203 Administrative Overhead — — 3,169 3,169 —%
— — 3,169 3,169 —%
Transfers Out
6999 Inter-Fund Transfers Out — 121,037 — (121,037) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 105
— 121,037 — (121,037) (100.0)%
1900 - General Government Total — 121,037 3,169 (117,868) (97.4)% 6000 - Parcs
Operating Expenses
5656 Grant Expense 172,720 1,403,006 — (1,403,006) (100.0)% 172,720 1,403,006 — (1,403,006) (100.0)%
6000 - Parcs Total 172,720 1,403,006 — (1,403,006) (100.0)% 6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 273,092 1,091,703 — (1,091,703) (100.0)% 273,092 1,091,703 — (1,091,703) (100.0)%
6990 - Parcs Capital Improvement
Total
273,092 1,091,703 — (1,091,703) (100.0)%
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 195,565 195,565 —%
— — 195,565 195,565 —%
8000 - Debt Services Total — — 195,565 195,565 —%
210 - Measure A Total 445,813 2,615,746 198,734 (2,417,012) (92.4)% 211 - Measure M
1900 - General Government
Operating Expenses
6203 Administrative Overhead — — 7,098 7,098 —%
— — 7,098 7,098 —%
Transfers Out
6999 Inter-Fund Transfers Out 1,619,773 6,363,906 — (6,363,906) (100.0)% 1,619,773 6,363,906 — (6,363,906) (100.0)%
1900 - General Government Total 1,619,773 6,363,906 7,098 (6,356,808) (99.9)% 4200 - Transportation
Operating Expenses
5350 Non-Capital Equipment 7,740 — — — —%
5792 Traffic Signal Services 76,914 — 343,048 343,048 —% 84,653 — 343,048 343,048 —%
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
— 343,048 — (343,048) (100.0)%
8100 Furniture & Equipment 124,998 — — — —%
124,998 343,048 — (343,048) (100.0)%
4200 - Transportation Total 209,652 343,048 343,048 — —% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 106
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 1,616,429 2,627,543 — (2,627,543) (100.0)% 1,616,429 2,627,543 — (2,627,543) (100.0)%
4990 - Pw Capital Improvement
Total
1,616,429 2,627,543 — (2,627,543) (100.0)%
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 1,619,430 1,619,430 —% — — 1,619,430 1,619,430 —%
8000 - Debt Services Total — — 1,619,430 1,619,430 —%
211 - Measure M Total 3,445,854 9,334,497 1,969,576 (7,364,921) (78.9)% 212 - Measure R - Highway
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 126,774 — — — —%
5104 Temporary Salaries 624 — — — —%
5201 Health/Dental Insurance 24,785 — — — —%
5202 Life Insurance 168 — — — —%
5203 Accidental Death
Dismember
33 — — — —%
5204 LT/ST Disability 1,119 — — — —%
5205 FICA/Medicare 1,823 — — — —%
5206 CalPERS Retirement 38,455 — — — —%
5208 Workers' Compensation 3,787 — — — —%
5209 Deferred Compensation 6,331 — — — —%
5211 Retiree Health Savings 3,958 — — — —%
5212 Unemployment 509 — — — —%
208,366 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 10,283,148 50,058,468 — (50,058,468) (100.0)% 10,283,148 50,058,468 — (50,058,468) (100.0)%
4990 - Pw Capital Improvement
Total
10,491,514 50,058,468 — (50,058,468) (100.0)%
212 - Measure R - Highway Total 10,491,514 50,058,468 — (50,058,468) (100.0)% 213 - Metro - Local
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 49,306 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 107
49,306 — — — —%
1900 - General Government Total 49,306 — — — —%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 74,910 — — — —%
5104 Temporary Salaries 1,509 — — — —%
5201 Health/Dental Insurance 15,788 — — — —%
5202 Life Insurance 95 — — — —%
5203 Accidental Death
Dismember
19 — — — —%
5204 LT/ST Disability 185 — — — —%
5205 FICA/Medicare 116 — — — —%
5206 CalPERS Retirement 23,523 — — — —%
5208 Workers' Compensation 2,684 — — — —%
5209 Deferred Compensation 3,833 — — — —%
5211 Retiree Health Savings 1,906 — — — —%
5212 Unemployment 303 — — — —%
124,871 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 2,140,011 3,293,742 — (3,293,742) (100.0)% 2,140,011 3,293,742 — (3,293,742) (100.0)%
4990 - Pw Capital Improvement
Total
2,264,881 3,293,742 — (3,293,742) (100.0)%
213 - Metro - Local Total 2,314,187 3,293,742 — (3,293,742) (100.0)% 214 - Gas Tax
1800 - Information Technology
Operating Expenses
6203 Administrative Overhead 24 24 — (24) (100.0)%
24 24 — (24) (100.0)%
1800 - Information Technology
Total
24 24 — (24) (100.0)%
1900 - General Government
Operating Expenses
5620 Bad Debt Expense 69,908 — — — —%
Transfers Out
6112 Information Technology
ISF
471,998 471,998 471,998 — —%
6113 General Liability ISF 239,631 239,631 239,632 1 0.0% 6203 Administrative Overhead 6,086 6,086 2,104,252 2,098,166 34,475.3% 75,994 6,086 2,104,252 2,098,166 34,475.3%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 108
6999 Inter-Fund Transfers Out 25,447 25,504 — (25,504) (100.0)% 737,076 737,133 711,630 (25,503) (3.5)%
1900 - General Government Total 813,070 743,219 2,815,882 2,072,663 278.9% 2000 - Community Development
Operating Expenses
5900 Meetings & Conferences 7,638 10,000 — (10,000) (100.0)% 7,638 10,000 — (10,000) (100.0)%
2000 - Community Development
Total
7,638 10,000 — (10,000) (100.0)%
2600 - Beautification
Salary and Benefits
5101 Full-Time Salaries 388,747 388,747 179,800 (208,947) (53.7)% 5104 Temporary Salaries 22,509 22,509 — (22,509) (100.0)% 5201 Health/Dental Insurance 54,000 54,000 27,292 (26,708) (49.5)% 5202 Life Insurance — — 202 202 —%
5203 Accidental Death
Dismember
— — 46 46 —%
5204 LT/ST Disability — — 980 980 —%
5205 FICA/Medicare — — 2,607 2,607 —%
5206 CalPERS Retirement 114,123 114,123 58,290 (55,833) (48.9)% 5208 Workers' Compensation 17,027 17,027 7,875 (9,152) (53.7)% 5209 Deferred Compensation 26,927 28,983 8,990 (19,993) (69.0)% 5210 H.S.A. Contribution — — 540 540 —%
5211 Retiree Health Savings — — 2,235 2,235 —%
5212 Unemployment — — 719 719 —%
5214 Fringe Benefits — 10,274 — (10,274) (100.0)%
623,333 635,663 289,576 (346,087) (54.4)%
Operating Expenses
5310 Operating Materials &
Supplies
59,731 99,814 — (99,814) (100.0)%
5312 Special Activity Supplies 1,692 2,139 — (2,139) (100.0)% 5790 Repair & Maintenance
Services
545,360 613,789 — (613,789) (100.0)%
5793 Emergency Damage
Repairs
16,085 25,000 — (25,000) (100.0)%
5802 Water 127,100 188,289 131,000 (57,289) (30.4)%
5804 Electric 2,813 20,885 3,025 (17,860) (85.5)%
5900 Meetings & Conferences 140 140 — (140) (100.0)%
752,921 950,056 134,025 (816,031) (85.9)%
2600 - Beautification Total 1,376,255 1,585,719 423,601 (1,162,117) (73.3)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 109
3000 - Public Safety
Operating Expenses
5790 Repair & Maintenance
Services
— 4,888 — (4,888) (100.0)%
— 4,888 — (4,888) (100.0)%
3000 - Public Safety Total — 4,888 — (4,888) (100.0)%
4000 - Public Works
Salary and Benefits
5101 Full-Time Salaries 9,174 — — — —%
5104 Temporary Salaries 225,299 62,100 111,939 49,839 80.3% 5201 Health/Dental Insurance 1,172 — — — —%
5202 Life Insurance 13 — — — —%
5203 Accidental Death
Dismember
3 — — — —%
5204 LT/ST Disability 44 — — — —%
5205 FICA/Medicare 3,352 — — — —%
5206 CalPERS Retirement 29,034 — — — —%
5208 Workers' Compensation 6,243 — — — —%
5209 Deferred Compensation 459 — — — —%
5211 Retiree Health Savings 319 — — — —%
5212 Unemployment 938 — — — —%
276,051 62,100 111,939 49,839 80.3%
Operating Expenses
5920 Training 16,934 85,330 89,595 4,265 5.0%
6203 Administrative Overhead 1,473,336 1,473,336 — (1,473,336) (100.0)% 1,490,270 1,558,666 89,595 (1,469,071) (94.3)%
4000 - Public Works Total 1,766,321 1,620,766 201,534 (1,419,232) (87.6)% 4100 - Maintenance
Salary and Benefits
5101 Full-Time Salaries — — 2,852,511 2,852,511 —%
5104 Temporary Salaries 229,408 320,938 — (320,938) (100.0)% 5201 Health/Dental Insurance — — 854,322 854,322 —%
5202 Life Insurance — — 4,080 4,080 —%
5203 Accidental Death
Dismember
— — 931 931 —%
5204 LT/ST Disability — — 11,718 11,718 —%
5205 FICA/Medicare — — 42,683 42,683 —%
5206 CalPERS Retirement — — 924,765 924,765 —%
5208 Workers' Compensation — — 128,874 128,874 —%
5209 Deferred Compensation — — 142,558 142,558 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 110
5211 Retiree Health Savings — — 69,501 69,501 —%
5212 Unemployment — — 11,775 11,775 —%
5214 Fringe Benefits — 41,392 — (41,392) (100.0)%
229,408 362,330 5,043,718 4,681,388 1,292.0%
Operating Expenses
5310 Operating Materials &
Supplies
15,360 15,317 1,000 (14,317) (93.5)%
5311 Postage 93 93 — (93) (100.0)%
5312 Special Activity Supplies 8,279 18,780 — (18,780) (100.0)% 5314 Fuel 159,426 159,426 177,209 17,783 11.2%
5315 Uniforms 34,527 34,146 9,625 (24,521) (71.8)%
5317 Grafitti Removal 112,481 127,256 — (127,256) (100.0)% 5318 Tide Clean Ups 4,872 52,000 — (52,000) (100.0)%
5321 Vehicle Operations — — 1,314,932 1,314,932 —%
5324 Illegal Dumping — 20,804 42,788 21,984 105.7%
5325 Asphalt Operations — 4,648 117,549 112,901 2,428.8% 5326 Concrete Operations 1,156 924 155,850 154,926 16,761.2% 5327 Heavy Equipment
Operations
— — 15,780 15,780 —%
5328 Parkway Operations 580 580 107,436 106,856 18,415.5% 5329 T.I.D.E Operations 939 2,074 — (2,074) (100.0)%
5330 Rentals/Leases — — 20,000 20,000 —%
5350 Non-Capital Equipment 10,628 10,628 — (10,628) (100.0)% 5400 Dues & Memberships 113 375 2,850 2,475 660.9%
5413 Government Fees/
Licenses
— — 436 436 —%
5501 Furniture & Equipment
Dep
— 3,681 — (3,681) (100.0)%
5600 Misc Expenses — 792 — (792) (100.0)%
5710 Professional/Technical
Service
814,467 931,135 251,339 (679,796) (73.0)%
5790 Repair & Maintenance
Services
67,823 530,280 — (530,280) (100.0)%
5793 Emergency Damage
Repairs
93,937 122,039 104,228 (17,811) (14.6)%
5802 Water 10,731 17,198 — (17,198) (100.0)%
5900 Meetings & Conferences 15,751 38,447 23,649 (14,798) (38.5)% 5910 Travel/Mileage
Reimbursement
973 973 — (973) (100.0)%
5912 Boot/Pant Reimbursement 4,641 9,947 7,200 (2,747) (27.6)% 5920 Training 225 — 23,511 23,511 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 111
1,357,001 2,101,545 2,375,382 273,837 13.0%
Debt Service & Capital Outlay
8000 Capital Improvement — 281,309 — (281,309) (100.0)% — 281,309 — (281,309) (100.0)%
4100 - Maintenance Total 1,586,410 2,745,184 7,419,100 4,673,917 170.3% 4200 - Transportation
Salary and Benefits
5101 Full-Time Salaries — — 93,927 93,927 —%
5201 Health/Dental Insurance — — 21,586 21,586 —%
5202 Life Insurance — — 104 104 —%
5203 Accidental Death
Dismember
— — 24 24 —%
5204 LT/ST Disability — — 386 386 —%
5205 FICA/Medicare — — 1,362 1,362 —%
5206 CalPERS Retirement — — 30,451 30,451 —%
5208 Workers' Compensation — — 4,114 4,114 —%
5209 Deferred Compensation — — 4,696 4,696 —%
5211 Retiree Health Savings — — 473 473 —%
5212 Unemployment — — 376 376 —%
5214 Fringe Benefits — 16,150 — (16,150) (100.0)%
— 16,150 157,498 141,348 875.2%
Operating Expenses
5310 Operating Materials &
Supplies
273 466 40,000 39,534 8,475.4%
5312 Special Activity Supplies 2,583 2,584 — (2,584) (100.0)% 5314 Fuel 12,919 16,911 15,826 (1,085) (6.4)%
5315 Uniforms 6,365 9,185 5,000 (4,185) (45.6)%
5321 Vehicle Operations 158,580 158,920 115,233 (43,687) (27.5)% 5350 Non-Capital Equipment 628 2,481 — (2,481) (100.0)% 5600 Misc Expenses — 1,032 — (1,032) (100.0)%
5710 Professional/Technical
Service
20,173 61,672 — (61,672) (100.0)%
5792 Traffic Signal Services 73,046 95,417 — (95,417) (100.0)% 5793 Emergency Damage
Repairs
48,827 85,173 81,094 (4,079) (4.8)%
5794 Marking And Striping 3,942 8,908 100,289 91,381 1,025.8% 5795 Traffic Signage 25,233 40,625 99,083 58,458 143.9% 5804 Electric 147,438 149,390 — (149,390) (100.0)%
5900 Meetings & Conferences 8,660 9,996 — (9,996) (100.0)% 5912 Boot/Pant Reimbursement 1,031 2,000 — (2,000) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 112
509,698 644,761 456,524 (188,237) (29.2)%
4200 - Transportation Total 509,698 660,911 614,022 (46,890) (7.1)% 4300 - Utility Services
Salary and Benefits
5103 Over-Time Salaries 8,245 21,440 21,440 — —%
5104 Temporary Salaries 12,148 20,000 20,000 — —%
5201 Health/Dental Insurance 1,894 — — — —%
5202 Life Insurance 11 — — — —%
5203 Accidental Death
Dismember
2 — — — —%
5204 LT/ST Disability 25 — — — —%
5205 FICA/Medicare 295 — — — —%
5206 CalPERS Retirement 1,836 — — — —%
5208 Workers' Compensation 523 — — — —%
5209 Deferred Compensation 311 — — — —%
5211 Retiree Health Savings 195 — — — —%
5212 Unemployment 82 — — — —%
25,566 41,440 41,440 — —%
Operating Expenses
5710 Professional/Technical
Service
20,173 22,700 22,700 — —%
6203 Administrative Overhead 43,404 43,404 — (43,404) (100.0)% 63,577 66,104 22,700 (43,404) (65.7)%
4300 - Utility Services Total 89,143 107,544 64,140 (43,404) (40.4)% 4400 - Vehicle Maintenance
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
38,660 382,204 — (382,204) (100.0)%
8100 Furniture & Equipment 5,742 — — — —%
8200 Vehicles 95,656 — — — —%
140,058 382,204 — (382,204) (100.0)%
4400 - Vehicle Maintenance Total 140,058 382,204 — (382,204) (100.0)% 4500 - Environmental
Operating Expenses
5314 Fuel — — 24,658 24,658 —%
5321 Vehicle Operations — — 171,569 171,569 —%
— — 196,227 196,227 —%
4500 - Environmental Total — — 196,227 196,227 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 113
4600 - Traffic Engineering
Operating Expenses
5793 Emergency Damage
Repairs
(7) — — — —%
(7) — — — —%
4600 - Traffic Engineering Total (7) — — — —%
4700 - City Engineering
Salary and Benefits
5101 Full-Time Salaries 309,988 380,645 — (380,645) (100.0)% 5104 Temporary Salaries 9,220 — 52,981 52,981 —%
5201 Health/Dental Insurance 38,022 45,900 — (45,900) (100.0)% 5202 Life Insurance 382 — — — —%
5203 Accidental Death
Dismember
77 — — — —%
5204 LT/ST Disability 2,682 — — — —%
5205 FICA/Medicare 4,566 — — — —%
5206 CalPERS Retirement 94,150 111,745 — (111,745) (100.0)% 5208 Workers' Compensation 9,993 16,673 — (16,673) (100.0)% 5209 Deferred Compensation 18,441 28,934 — (28,934) (100.0)% 5211 Retiree Health Savings 9,265 — — — —%
5212 Unemployment 1,299 — — — —%
5214 Fringe Benefits — 10,502 — (10,502) (100.0)%
498,085 594,399 52,981 (541,418) (91.1)%
Operating Expenses
6203 Administrative Overhead 486,449 486,449 — (486,449) (100.0)% 486,449 486,449 — (486,449) (100.0)%
4700 - City Engineering Total 984,534 1,080,848 52,981 (1,027,867) (95.1)% 8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 25,508 25,508 —%
— — 25,508 25,508 —%
8000 - Debt Services Total — — 25,508 25,508 —%
214 - Gas Tax Total 7,273,143 8,941,307 11,812,996 2,871,689 32.1% 215 - Gas Tax - Sb 1
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 26,184 — — — —%
26,184 — — — —%
1900 - General Government Total 26,184 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 114
4500 - Environmental
Salary and Benefits
5101 Full-Time Salaries — — 357,857 357,857 —%
5106 Salaries (Offset) — — (136,062) (136,062) —%
5201 Health/Dental Insurance — — 115,799 115,799 —%
5202 Life Insurance — — 476 476 —%
5203 Accidental Death
Dismember
— — 109 109 —%
5204 LT/ST Disability — — 1,471 1,471 —%
5205 FICA/Medicare — — 5,189 5,189 —%
5206 CalPERS Retirement — — 116,015 116,015 —%
5208 Workers' Compensation — — 15,674 15,674 —%
5209 Deferred Compensation — — 17,893 17,893 —%
5211 Retiree Health Savings — — 8,925 8,925 —%
5212 Unemployment — — 1,431 1,431 —%
5216 Fringe Benefits (Offset) — — (108,689) (108,689) —% — — 396,089 396,089 —%
4500 - Environmental Total — — 396,089 396,089 —%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 2,219,423 2,219,423 — (2,219,423) (100.0)% 5103 Over-Time Salaries 222,358 222,358 — (222,358) (100.0)% 5104 Temporary Salaries 16,547 16,547 — (16,547) (100.0)% 5201 Health/Dental Insurance 614,742 614,742 — (614,742) (100.0)% 5202 Life Insurance 3,487 3,487 — (3,487) (100.0)%
5203 Accidental Death
Dismember
686 686 — (686) (100.0)%
5204 LT/ST Disability 10,070 10,070 — (10,070) (100.0)% 5205 FICA/Medicare 39,083 39,083 — (39,083) (100.0)%
5206 CalPERS Retirement 707,118 707,118 — (707,118) (100.0)% 5208 Workers' Compensation 76,098 76,098 — (76,098) (100.0)% 5209 Deferred Compensation 109,397 109,397 — (109,397) (100.0)% 5210 H.S.A. Contribution 208 208 — (208) (100.0)%
5211 Retiree Health Savings 47,920 47,920 — (47,920) (100.0)% 5212 Unemployment 10,884 10,884 — (10,884) (100.0)%
4,078,022 4,078,022 — (4,078,022) (100.0)%
Debt Service & Capital Outlay
8000 Capital Improvement 3,663,627 7,717,983 380,516 (7,337,467) (95.1)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 115
3,663,627 7,717,983 380,516 (7,337,467) (95.1)%
4990 - Pw Capital Improvement
Total
7,741,649 11,796,005 380,516 (11,415,489) (96.8)%
215 - Gas Tax - Sb 1 Total 7,767,833 11,796,005 776,605 (11,019,399) (93.4)% 216 - Tda 3
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 12,464 — — — —%
12,464 — — — —%
1900 - General Government Total 12,464 — — — —%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 18,857 — — — —%
5104 Temporary Salaries 22 — — — —%
5201 Health/Dental Insurance 3,882 — — — —%
5202 Life Insurance 23 — — — —%
5203 Accidental Death
Dismember
5 — — — —%
5204 LT/ST Disability 80 — — — —%
5205 FICA/Medicare 270 — — — —%
5206 CalPERS Retirement 5,727 — — — —%
5208 Workers' Compensation 1,298 — — — —%
5209 Deferred Compensation 943 — — — —%
5211 Retiree Health Savings 322 — — — —%
5212 Unemployment 76 — — — —%
31,504 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 181,468 436,657 — (436,657) (100.0)% 181,468 436,657 — (436,657) (100.0)%
4990 - Pw Capital Improvement
Total
212,971 436,657 — (436,657) (100.0)%
216 - Tda 3 Total 225,435 436,657 — (436,657) (100.0)%
217 - Tda 8
1900 - General Government
Operating Expenses
6203 Administrative Overhead — — 7,649 7,649 —%
— — 7,649 7,649 —%
Transfers Out
6999 Inter-Fund Transfers Out 5,869,807 5,869,807 9,768,029 3,898,222 66.4% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 116
5,869,807 5,869,807 9,768,029 3,898,222 66.4%
1900 - General Government Total 5,869,807 5,869,807 9,775,678 3,905,871 66.5% 4100 - Maintenance
Operating Expenses
5790 Repair & Maintenance
Services
— 15,000 — (15,000) (100.0)%
— 15,000 — (15,000) (100.0)%
4100 - Maintenance Total — 15,000 — (15,000) (100.0)%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 71,897 — — — —%
5104 Temporary Salaries 213 — — — —%
5201 Health/Dental Insurance 16,049 — — — —%
5202 Life Insurance 92 — — — —%
5203 Accidental Death
Dismember
18 — — — —%
5204 LT/ST Disability 315 — — — —%
5205 FICA/Medicare 1,044 — — — —%
5206 CalPERS Retirement 21,988 — — — —%
5208 Workers' Compensation 2,019 — — — —%
5209 Deferred Compensation 3,594 — — — —%
5211 Retiree Health Savings 1,146 — — — —%
5212 Unemployment 288 — — — —%
118,664 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 4,386,249 5,839,674 — (5,839,674) (100.0)% 4,386,249 5,839,674 — (5,839,674) (100.0)%
4990 - Pw Capital Improvement
Total
4,504,913 5,839,674 — (5,839,674) (100.0)%
217 - Tda 8 Total 10,374,720 11,724,481 9,775,678 (1,948,803) (16.6)% 218 - Proposition A
1000 - City Administration
Operating Expenses
6203 Administrative Overhead 132,359 132,359 — (132,359) (100.0)% 132,359 132,359 — (132,359) (100.0)%
1000 - City Administration Total 132,359 132,359 — (132,359) (100.0)% 1900 - General Government
Operating Expenses
5710 Professional/Technical
Service
1,607,026 1,610,090 2,208,946 598,856 37.2%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 117
6203 Administrative Overhead — — 59,354 59,354 —%
1,607,026 1,610,090 2,268,300 658,210 40.9%
Transfers Out
6999 Inter-Fund Transfers Out 20,110 20,110 — (20,110) (100.0)% 20,110 20,110 — (20,110) (100.0)%
1900 - General Government Total 1,627,136 1,630,200 2,268,300 638,100 39.1% 2990 - Cd Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 5,248 2,087,877 — (2,087,877) (100.0)% 5,248 2,087,877 — (2,087,877) (100.0)%
2990 - Cd Capital Improvement
Total
5,248 2,087,877 — (2,087,877) (100.0)%
4000 - Public Works
Operating Expenses
6203 Administrative Overhead 118 118 — (118) (100.0)%
118 118 — (118) (100.0)%
4000 - Public Works Total 118 118 — (118) (100.0)%
4100 - Maintenance
Operating Expenses
5710 Professional/Technical
Service
94,126 94,126 94,126 — —%
94,126 94,126 94,126 — —%
4100 - Maintenance Total 94,126 94,126 94,126 — —%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 16,309 — — — —%
5104 Temporary Salaries 82 — — — —%
5201 Health/Dental Insurance 2,923 — — — —%
5202 Life Insurance 23 — — — —%
5203 Accidental Death
Dismember
4 — — — —%
5204 LT/ST Disability 73 — — — —%
5205 FICA/Medicare 234 — — — —%
5206 CalPERS Retirement 4,954 — — — —%
5208 Workers' Compensation 437 — — — —%
5209 Deferred Compensation 815 — — — —%
5211 Retiree Health Savings 100 — — — —%
5212 Unemployment 66 — — — —%
26,019 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 118
Debt Service & Capital Outlay
8000 Capital Improvement 140,625 7,971,269 — (7,971,269) (100.0)% 140,625 7,971,269 — (7,971,269) (100.0)%
4990 - Pw Capital Improvement
Total
166,645 7,971,269 — (7,971,269) (100.0)%
6300 - Facilities/Maintenance
Salary and Benefits
5104 Temporary Salaries 37,961 28,683 54,600 25,917 90.4% 5205 FICA/Medicare 532 — — — —%
5206 CalPERS Retirement 5,077 — — — —%
5208 Workers' Compensation 1,242 — — — —%
5212 Unemployment 152 — — — —%
44,964 28,683 54,600 25,917 90.4%
Operating Expenses
5310 Operating Materials &
Supplies
6,230 7,760 7,760 — —%
5790 Repair & Maintenance
Services
58,877 233,760 233,760 — —%
6203 Administrative Overhead 22,110 22,110 — (22,110) (100.0)% 87,217 263,630 241,520 (22,110) (8.4)%
6300 - Facilities/Maintenance
Total
132,181 292,313 296,120 3,807 1.3%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 450,837 676,075 — (676,075) (100.0)% 450,837 676,075 — (676,075) (100.0)%
6990 - Parcs Capital Improvement
Total
450,837 676,075 — (676,075) (100.0)%
218 - Proposition A Total 2,608,649 12,884,336 2,658,546 (10,225,790) (79.4)% 220 - Proposition C
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 153,526 — — — —%
5104 Temporary Salaries 5,657 — — — —%
5201 Health/Dental Insurance 31,935 — — — —%
5202 Life Insurance 203 — — — —%
5203 Accidental Death
Dismember
40 — — — —%
5204 LT/ST Disability 897 — — — —%
5205 FICA/Medicare 3,258 — — — —%
5206 CalPERS Retirement 45,855 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 119
5208 Workers' Compensation 4,304 — — — —%
5209 Deferred Compensation 7,589 — — — —%
5211 Retiree Health Savings 3,871 — — — —%
5212 Unemployment 640 — — — —%
257,774 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 2,403,028 25,016,579 — (25,016,579) (100.0)% 2,403,028 25,016,579 — (25,016,579) (100.0)%
4990 - Pw Capital Improvement
Total
2,660,802 25,016,579 — (25,016,579) (100.0)%
220 - Proposition C Total 2,660,802 25,016,579 — (25,016,579) (100.0)% 221 - Prop 42- Congestion Mgt
4100 - Maintenance
Operating Expenses
5310 Operating Materials &
Supplies
— 17,783 — (17,783) (100.0)%
— 17,783 — (17,783) (100.0)%
4100 - Maintenance Total — 17,783 — (17,783) (100.0)%
221 - Prop 42- Congestion Mgt
Total
— 17,783 — (17,783) (100.0)%
222 - Surface Transportation Program
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 9 — — — —%
9 — — — —%
1900 - General Government Total 9 — — — —%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 58,487 — — — —%
5104 Temporary Salaries 100 — — — —%
5201 Health/Dental Insurance 12,314 — — — —%
5202 Life Insurance 74 — — — —%
5203 Accidental Death
Dismember
14 — — — —%
5204 LT/ST Disability 238 — — — —%
5205 FICA/Medicare 849 — — — —%
5206 CalPERS Retirement 17,794 — — — —%
5208 Workers' Compensation 1,682 — — — —%
5209 Deferred Compensation 2,923 — — — —%
5211 Retiree Health Savings 993 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 120
5212 Unemployment 234 — — — —%
95,701 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 926,959 1,090,873 — (1,090,873) (100.0)% 926,959 1,090,873 — (1,090,873) (100.0)%
4990 - Pw Capital Improvement
Total
1,022,660 1,090,873 — (1,090,873) (100.0)%
222 - Surface Transportation
Program Total
1,022,669 1,090,873 — (1,090,873) (100.0)%
223 - Office Of Traffic Safety (Ots)
4600 - Traffic Engineering
Operating Expenses
5656 Grant Expense — 61,250 — (61,250) (100.0)%
— 61,250 — (61,250) (100.0)%
4600 - Traffic Engineering Total — 61,250 — (61,250) (100.0)% 4700 - City Engineering
Operating Expenses
5656 Grant Expense 16,455 — — — —%
16,455 — — — —%
4700 - City Engineering Total 16,455 — — — —%
223 - Office Of Traffic Safety (Ots)
Total
16,455 61,250 — (61,250) (100.0)%
224 - Recycling
2700 - Environmental
Salary and Benefits
5104 Temporary Salaries 25,565 43,255 — (43,255) (100.0)% 5205 FICA/Medicare 366 366 — (366) (100.0)%
5206 CalPERS Retirement 5,877 5,877 — (5,877) (100.0)%
5208 Workers' Compensation 1,423 1,442 — (1,442) (100.0)% 5212 Unemployment 91 91 — (91) (100.0)%
33,322 51,030 — (51,030) (100.0)%
Operating Expenses
5656 Grant Expense 114,051 266,504 — (266,504) (100.0)% 114,051 266,504 — (266,504) (100.0)%
Transfers Out
6999 Inter-Fund Transfers Out 35,611 — — — —%
35,611 — — — —%
2700 - Environmental Total 182,984 317,534 — (317,534) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 121
4500 - Environmental
Salary and Benefits
5104 Temporary Salaries — — 71,030 71,030 —%
— — 71,030 71,030 —%
Operating Expenses
5656 Grant Expense — 524,300 47,279 (477,021) (91.0)%
— 524,300 47,279 (477,021) (91.0)%
4500 - Environmental Total — 524,300 118,309 (405,991) (77.4)% 224 - Recycling Total 182,984 841,834 118,309 (723,525) (85.9)% 225 - Measure R
1900 - General Government
Operating Expenses
6203 Administrative Overhead — — 4,462 4,462 —%
— — 4,462 4,462 —%
Transfers Out
6999 Inter-Fund Transfers Out 1,079,849 1,081,420 — (1,081,420) (100.0)% 1,079,849 1,081,420 — (1,081,420) (100.0)%
1900 - General Government Total 1,079,849 1,081,420 4,462 (1,076,958) (99.6)% 4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 35,586 — — — —%
5104 Temporary Salaries 106 — — — —%
5201 Health/Dental Insurance 7,623 — — — —%
5202 Life Insurance 51 — — — —%
5203 Accidental Death
Dismember
9 — — — —%
5204 LT/ST Disability 246 — — — —%
5205 FICA/Medicare 514 — — — —%
5206 CalPERS Retirement 10,803 — — — —%
5208 Workers' Compensation 884 — — — —%
5209 Deferred Compensation 1,778 — — — —%
5211 Retiree Health Savings 941 — — — —%
5212 Unemployment 143 — — — —%
58,683 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 31,949 98,382 — (98,382) (100.0)% 31,949 98,382 — (98,382) (100.0)%
4990 - Pw Capital Improvement
Total
90,632 98,382 — (98,382) (100.0)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 122
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 1,079,620 1,079,620 —% — — 1,079,620 1,079,620 —%
8000 - Debt Services Total — — 1,079,620 1,079,620 —%
225 - Measure R Total 1,170,481 1,179,802 1,084,082 (95,720) (8.1)% 227 - Measure M - Msp
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 80,698 — (80,698) (100.0)%
— 80,698 — (80,698) (100.0)%
4990 - Pw Capital Improvement
Total
— 80,698 — (80,698) (100.0)%
227 - Measure M - Msp Total — 80,698 — (80,698) (100.0)% 230 - State Grants - Other
1000 - City Administration
Operating Expenses
5656 Grant Expense 180,180 203,261 — (203,261) (100.0)% 180,180 203,261 — (203,261) (100.0)%
1000 - City Administration Total 180,180 203,261 — (203,261) (100.0)% 1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 16,762 — — — —%
16,762 — — — —%
1900 - General Government Total 16,762 — — — —%
1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 659,242 — (659,242) (100.0)% — 659,242 — (659,242) (100.0)%
1990 - Gen Gov Capital
Improvement Total
— 659,242 — (659,242) (100.0)%
2000 - Community Development
Operating Expenses
5656 Grant Expense 9,898 796,000 — (796,000) (100.0)%
9,898 796,000 — (796,000) (100.0)%
2000 - Community Development
Total
9,898 796,000 — (796,000) (100.0)%
2100 - Planning
Operating Expenses
5656 Grant Expense 207,978 525,463 — (525,463) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 123
207,978 525,463 — (525,463) (100.0)%
2100 - Planning Total 207,978 525,463 — (525,463) (100.0)% 2200 - Housing
Salary and Benefits
5101 Full-Time Salaries 5,026 84,001 — (84,001) (100.0)% 5201 Health/Dental Insurance 406 — — — —%
5202 Life Insurance 4 — — — —%
5203 Accidental Death
Dismember
1 — — — —%
5204 LT/ST Disability 35 — — — —%
5205 FICA/Medicare 73 — — — —%
5206 CalPERS Retirement 1,526 — — — —%
5208 Workers' Compensation 213 — — — —%
5209 Deferred Compensation 503 — — — —%
5211 Retiree Health Savings 165 — — — —%
5212 Unemployment 20 — — — —%
7,971 84,001 — (84,001) (100.0)%
Operating Expenses
5656 Grant Expense — 1,690,874 — (1,690,874) (100.0)%
— 1,690,874 — (1,690,874) (100.0)%
2200 - Housing Total 7,971 1,774,875 — (1,774,875) (100.0)% 2990 - Cd Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 4,858,743 — (4,858,743) (100.0)% — 4,858,743 — (4,858,743) (100.0)%
2990 - Cd Capital Improvement
Total
— 4,858,743 — (4,858,743) (100.0)%
3000 - Public Safety
Salary and Benefits
5104 Temporary Salaries 38,481 93,000 — (93,000) (100.0)% 5205 FICA/Medicare 558 3,350 — (3,350) (100.0)%
5206 CalPERS Retirement 4,931 5,600 — (5,600) (100.0)%
5208 Workers' Compensation 2,030 10,125 — (10,125) (100.0)% 5212 Unemployment 154 925 — (925) (100.0)%
46,154 113,000 — (113,000) (100.0)%
Operating Expenses
5656 Grant Expense 51,342 451,000 — (451,000) (100.0)%
51,342 451,000 — (451,000) (100.0)%
3000 - Public Safety Total 97,496 564,000 — (564,000) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 124
3200 - Code Enforcement
Operating Expenses
5656 Grant Expense 34,669 — — — —%
34,669 — — — —%
3200 - Code Enforcement Total 34,669 — — — —%
3300 - Emergency Operations
Operating Expenses
5656 Grant Expense — 120,000 — (120,000) (100.0)%
— 120,000 — (120,000) (100.0)%
3300 - Emergency Operations
Total
— 120,000 — (120,000) (100.0)%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 97,045 — — — —%
5104 Temporary Salaries 1,041 — — — —%
5201 Health/Dental Insurance 21,435 — — — —%
5202 Life Insurance 135 — — — —%
5203 Accidental Death
Dismember
26 — — — —%
5204 LT/ST Disability 457 — — — —%
5205 FICA/Medicare 1,416 — — — —%
5206 CalPERS Retirement 29,352 — — — —%
5208 Workers' Compensation 3,229 — — — —%
5209 Deferred Compensation 4,851 — — — —%
5211 Retiree Health Savings 2,387 — — — —%
5212 Unemployment 392 — — — —%
161,766 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 601,166 21,313,853 — (21,313,853) (100.0)% 601,166 21,313,853 — (21,313,853) (100.0)%
4990 - Pw Capital Improvement
Total
762,932 21,313,853 — (21,313,853) (100.0)%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 152,033 198,027 — (198,027) (100.0)% 152,033 198,027 — (198,027) (100.0)%
6990 - Parcs Capital Improvement
Total
152,033 198,027 — (198,027) (100.0)%
230 - State Grants - Other Total 1,469,920 31,013,464 — (31,013,464) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 125
300 - Federal Grants - Other
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 1,677,083 — — — —%
1,677,083 — — — —%
1900 - General Government Total 1,677,083 — — — —%
2200 - Housing
Operating Expenses
5656 Grant Expense — 2,327,998 — (2,327,998) (100.0)%
5790 Repair & Maintenance
Services
— 122,526 — (122,526) (100.0)%
— 2,450,524 — (2,450,524) (100.0)%
2200 - Housing Total — 2,450,524 — (2,450,524) (100.0)% 3000 - Public Safety
Operating Expenses
5656 Grant Expense 796,854 1,100,000 — (1,100,000) (100.0)% 796,854 1,100,000 — (1,100,000) (100.0)%
Transfers Out
6999 Inter-Fund Transfers Out 251,084 — — — —%
251,084 — — — —%
Debt Service & Capital Outlay
8100 Furniture & Equipment 238,692 — — — —%
238,692 — — — —%
3000 - Public Safety Total 1,286,630 1,100,000 — (1,100,000) (100.0)% 4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 86,012 — — — —%
5104 Temporary Salaries 558 — — — —%
5201 Health/Dental Insurance 16,692 — — — —%
5202 Life Insurance 109 — — — —%
5203 Accidental Death
Dismember
22 — — — —%
5204 LT/ST Disability 385 — — — —%
5205 FICA/Medicare 1,237 — — — —%
5206 CalPERS Retirement 26,124 — — — —%
5208 Workers' Compensation 2,678 — — — —%
5209 Deferred Compensation 4,301 — — — —%
5211 Retiree Health Savings 659 — — — —%
5212 Unemployment 346 — — — —%
139,121 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 126
Debt Service & Capital Outlay
8000 Capital Improvement 1,700,840 6,634,298 — (6,634,298) (100.0)% 1,700,840 6,634,298 — (6,634,298) (100.0)%
4990 - Pw Capital Improvement
Total
1,839,961 6,634,298 — (6,634,298) (100.0)%
300 - Federal Grants - Other Total 4,803,674 10,184,822 — (10,184,822) (100.0)% 301 - Traffic Safety
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 133,025 260,000 — (260,000) (100.0)% 133,025 260,000 — (260,000) (100.0)%
1900 - General Government Total 133,025 260,000 — (260,000) (100.0)% 301 - Traffic Safety Total 133,025 260,000 — (260,000) (100.0)% 310 - Cdbg
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 571,453 — — — —%
571,453 — — — —%
1900 - General Government Total 571,453 — — — —%
2200 - Housing
Salary and Benefits
5101 Full-Time Salaries 114,051 132,604 — (132,604) (100.0)% 5201 Health/Dental Insurance 16,392 — — — —%
5202 Life Insurance 147 — — — —%
5203 Accidental Death
Dismember
28 — — — —%
5204 LT/ST Disability 499 — — — —%
5205 FICA/Medicare 1,732 — — — —%
5206 CalPERS Retirement 34,646 — — — —%
5208 Workers' Compensation 3,377 — — — —%
5209 Deferred Compensation 5,703 — — — —%
5211 Retiree Health Savings 644 — — — —%
5212 Unemployment 476 — — — —%
177,697 132,604 — (132,604) (100.0)%
Operating Expenses
5656 Grant Expense 1,980,236 2,324,527 1,582,198 (742,329) (31.9)% 1,980,236 2,324,527 1,582,198 (742,329) (31.9)%
Debt Service & Capital Outlay
7000 Debt Services - Prin 210,891 210,891 — (210,891) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 127
210,891 210,891 — (210,891) (100.0)%
2200 - Housing Total 2,368,824 2,668,022 1,582,198 (1,085,824) (40.7)% 4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 43,582 — — — —%
5104 Temporary Salaries 371 — — — —%
5201 Health/Dental Insurance 6,820 — — — —%
5202 Life Insurance 50 — — — —%
5203 Accidental Death
Dismember
9 — — — —%
5204 LT/ST Disability 160 — — — —%
5205 FICA/Medicare 641 — — — —%
5206 CalPERS Retirement 12,897 — — — —%
5208 Workers' Compensation 1,940 — — — —%
5209 Deferred Compensation 2,196 — — — —%
5211 Retiree Health Savings 1,156 — — — —%
5212 Unemployment 177 — — — —%
70,000 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 2,225,710 4,024,784 — (4,024,784) (100.0)% 2,225,710 4,024,784 — (4,024,784) (100.0)%
4990 - Pw Capital Improvement
Total
2,295,710 4,024,784 — (4,024,784) (100.0)%
310 - Cdbg Total 5,235,987 6,692,806 1,582,198 (5,110,608) (76.4)% 312 - Neighborhood Stabilization
1900 - General Government
Operating Expenses
5600 Misc Expenses 224,766 — — — —%
224,766 — — — —%
1900 - General Government Total 224,766 — — — —%
312 - Neighborhood Stabilization
Total
224,766 — — — —%
313 - Home Grant
1900 - General Government
Transfers Out
6112 Information Technology
ISF
719 719 — (719) (100.0)%
719 719 — (719) (100.0)%
1900 - General Government Total 719 719 — (719) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 128
2200 - Housing
Operating Expenses
5656 Grant Expense 1,270,685 2,922,046 656,727 (2,265,319) (77.5)% 5900 Meetings & Conferences 10,697 — — — —%
1,281,382 2,922,046 656,727 (2,265,319) (77.5)%
2200 - Housing Total 1,281,382 2,922,046 656,727 (2,265,319) (77.5)% 313 - Home Grant Total 1,282,101 2,922,765 656,727 (2,266,038) (77.5)% 314 - Low-Moderate Income Housing
1900 - General Government
Operating Expenses
5600 Misc Expenses 29,029,673 — — — —%
29,029,673 — — — —%
Transfers Out
6112 Information Technology
ISF
90,464 90,464 — (90,464) (100.0)%
6999 Inter-Fund Transfers Out 116,685 24,365 — (24,365) (100.0)% 207,149 114,829 — (114,829) (100.0)%
1900 - General Government Total 29,236,822 114,829 — (114,829) (100.0)% 2000 - Community Development
Operating Expenses
5400 Dues & Memberships 98 — — — —%
5900 Meetings & Conferences 4,910 13,915 — (13,915) (100.0)% 5,008 13,915 — (13,915) (100.0)%
2000 - Community Development
Total
5,008 13,915 — (13,915) (100.0)%
2200 - Housing
Salary and Benefits
5101 Full-Time Salaries 300,461 419,344 259,865 (159,479) (38.0)% 5104 Temporary Salaries 25,052 30,000 30,000 — —%
5201 Health/Dental Insurance 46,679 54,000 40,006 (13,994) (25.9)% 5202 Life Insurance 376 — 287 287 —%
5203 Accidental Death
Dismember
74 — 65 65 —%
5204 LT/ST Disability 2,273 — 2,245 2,245 —%
5205 FICA/Medicare 4,957 — 3,768 3,768 —%
5206 CalPERS Retirement 91,257 123,105 84,246 (38,859) (31.6)% 5208 Workers' Compensation 10,416 18,367 11,382 (6,985) (38.0)% 5209 Deferred Compensation 22,752 27,624 21,134 (6,490) (23.5)% 5211 Retiree Health Savings 6,748 — 7,831 7,831 —%
5212 Unemployment 1,376 — 1,039 1,039 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 129
5214 Fringe Benefits — 11,424 — (11,424) (100.0)%
512,420 683,864 461,869 (221,995) (32.5)%
Operating Expenses
5310 Operating Materials &
Supplies
113 500 1,400 900 180.0%
5311 Postage 25 1,600 450 (1,150) (71.9)%
5312 Special Activity Supplies 75 10,200 — (10,200) (100.0)% 5315 Uniforms — 250 — (250) (100.0)%
5413 Government Fees/
Licenses
400 — — — —%
5600 Misc Expenses — 1,731 — (1,731) (100.0)%
5710 Professional/Technical
Service
530,723 965,225 800,000 (165,225) (17.1)%
5720 Advertising 5,170 3,000 3,000 — —%
5730 Printing/Binding — 400 — (400) (100.0)%
5802 Water 7,624 14,500 14,500 — —%
544,131 997,406 819,350 (178,056) (17.9)%
Transfers Out
6999 Inter-Fund Transfers Out 671 — — — —%
671 — — — —%
2200 - Housing Total 1,057,222 1,681,270 1,281,219 (400,051) (23.8)% 2410 - Community Preservation
Salary and Benefits
5101 Full-Time Salaries — — 38,763 38,763 —%
5201 Health/Dental Insurance — — 7,195 7,195 —%
5202 Life Insurance — — 43 43 —%
5203 Accidental Death
Dismember
— — 10 10 —%
5204 LT/ST Disability — — 159 159 —%
5205 FICA/Medicare — — 562 562 —%
5206 CalPERS Retirement — — 12,567 12,567 —%
5208 Workers' Compensation — — 1,698 1,698 —%
5209 Deferred Compensation — — 1,938 1,938 —%
5211 Retiree Health Savings — — 933 933 —%
5212 Unemployment — — 155 155 —%
— — 64,023 64,023 —%
2410 - Community Preservation
Total
— — 64,023 64,023 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 130
4100 - Maintenance
Operating Expenses
5790 Repair & Maintenance
Services
— — 12,315 12,315 —%
— — 12,315 12,315 —%
4100 - Maintenance Total — — 12,315 12,315 —%
4400 - Vehicle Maintenance
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
— 12,315 — (12,315) (100.0)%
— 12,315 — (12,315) (100.0)%
4400 - Vehicle Maintenance Total — 12,315 — (12,315) (100.0)% 6210 - Community Services
Operating Expenses
6203 Administrative Overhead — 202,287 — (202,287) (100.0)% — 202,287 — (202,287) (100.0)%
6210 - Community Services Total — 202,287 — (202,287) (100.0)% 6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 135,565 — (135,565) (100.0)% — 135,565 — (135,565) (100.0)%
6990 - Parcs Capital Improvement
Total
— 135,565 — (135,565) (100.0)%
314 - Low-Moderate Income
Housing Total
30,299,052 2,160,181 1,357,557 (802,623) (37.2)%
401 - Agency Fund
1900 - General Government
Operating Expenses
5620 Bad Debt Expense 23,553 — — — —%
23,553 — — — —%
1900 - General Government Total 23,553 — — — —%
401 - Agency Fund Total 23,553 — — — —%
410 - Signal Developer Fees
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 55,321 2,857,216 — (2,857,216) (100.0)% 55,321 2,857,216 — (2,857,216) (100.0)%
4990 - Pw Capital Improvement
Total
55,321 2,857,216 — (2,857,216) (100.0)%
410 - Signal Developer Fees Total 55,321 2,857,216 — (2,857,216) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 131
411 - Drainage Developer Fees
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 20,552 — — — —%
5104 Temporary Salaries 247 — — — —%
5201 Health/Dental Insurance 3,879 — — — —%
5202 Life Insurance 24 — — — —%
5203 Accidental Death
Dismember
5 — — — —%
5204 LT/ST Disability 83 — — — —%
5205 FICA/Medicare 297 — — — —%
5206 CalPERS Retirement 6,242 — — — —%
5208 Workers' Compensation 814 — — — —%
5209 Deferred Compensation 1,028 — — — —%
5211 Retiree Health Savings 156 — — — —%
5212 Unemployment 83 — — — —%
33,410 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 191,333 9,694,985 — (9,694,985) (100.0)% 191,333 9,694,985 — (9,694,985) (100.0)%
4990 - Pw Capital Improvement
Total
224,742 9,694,985 — (9,694,985) (100.0)%
411 - Drainage Developer Fees
Total
224,742 9,694,985 — (9,694,985) (100.0)%
412 - Biological Impact Fees
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 11,459 — (11,459) (100.0)%
— 11,459 — (11,459) (100.0)%
6990 - Parcs Capital Improvement
Total
— 11,459 — (11,459) (100.0)%
412 - Biological Impact Fees Total — 11,459 — (11,459) (100.0)% 413 - Urban Structures Impact Fee
1900 - General Government
Operating Expenses
6203 Administrative Overhead — — 4,103 4,103 —%
— — 4,103 4,103 —%
Transfers Out
6999 Inter-Fund Transfers Out 51,148 42,507 — (42,507) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 132
51,148 42,507 — (42,507) (100.0)%
1900 - General Government Total 51,148 42,507 4,103 (38,404) (90.3)% 1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 5,900 — (5,900) (100.0)%
— 5,900 — (5,900) (100.0)%
1990 - Gen Gov Capital
Improvement Total
— 5,900 — (5,900) (100.0)%
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 518,097 — (518,097) (100.0)% — 518,097 — (518,097) (100.0)%
4990 - Pw Capital Improvement
Total
— 518,097 — (518,097) (100.0)%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 276,076 930,979 — (930,979) (100.0)% 276,076 930,979 — (930,979) (100.0)%
6990 - Parcs Capital Improvement
Total
276,076 930,979 — (930,979) (100.0)%
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 42,514 42,514 —%
— — 42,514 42,514 —%
8000 - Debt Services Total — — 42,514 42,514 —%
413 - Urban Structures Impact Fee
Total
327,224 1,497,482 46,617 (1,450,865) (96.9)%
414 - Traffic Impact Fees
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 1,595 — — — —%
1,595 — — — —%
1900 - General Government Total 1,595 — — — —%
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 1,852,194 — (1,852,194) (100.0)% — 1,852,194 — (1,852,194) (100.0)%
4990 - Pw Capital Improvement
Total
— 1,852,194 — (1,852,194) (100.0)%
414 - Traffic Impact Fees Total 1,595 1,852,194 — (1,852,194) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 133
416 - Zero Net Energy (Solar)
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 505 — — — —%
505 — — — —%
1900 - General Government Total 505 — — — —%
416 - Zero Net Energy (Solar) Total 505 — — — —%
420 - Sewer Maintenance District
1400 - Human Resources
Salary and Benefits
5101 Full-Time Salaries 55,246 55,246 56,356 1,110 2.0% 5201 Health/Dental Insurance 13,445 9,000 14,391 5,391 59.9% 5202 Life Insurance 69 — 62 62 —%
5203 Accidental Death
Dismember
14 — 14 14 —%
5204 LT/ST Disability 238 — 232 232 —%
5205 FICA/Medicare 810 — 817 817 —%
5206 CalPERS Retirement 16,779 16,218 18,270 2,052 12.7% 5208 Workers' Compensation 1,720 2,420 2,468 48 2.0%
5209 Deferred Compensation 2,762 3,812 2,818 (994) (26.1)% 5211 Retiree Health Savings 1,050 — 1,050 1,050 —%
5212 Unemployment 233 — 225 225 —%
5214 Fringe Benefits — 1,795 — (1,795) (100.0)%
92,368 88,491 96,704 8,213 9.3%
Operating Expenses
6203 Administrative Overhead 39,173 39,173 — (39,173) (100.0)% 39,173 39,173 — (39,173) (100.0)%
1400 - Human Resources Total 131,541 127,664 96,704 (30,960) (24.3)% 1800 - Information Technology
Operating Expenses
6203 Administrative Overhead 24 24 — (24) (100.0)%
24 24 — (24) (100.0)%
1800 - Information Technology
Total
24 24 — (24) (100.0)%
1900 - General Government
Transfers Out
6112 Information Technology
ISF
221,491 221,491 — (221,491) (100.0)%
6113 General Liability ISF 110,035 110,035 — (110,035) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 134
Operating Expenses
6203 Administrative Overhead — — 941,483 941,483 —%
— — 941,483 941,483 —%
6999 Inter-Fund Transfers Out 25,867 25,504 — (25,504) (100.0)% 357,393 357,030 — (357,030) (100.0)%
1900 - General Government Total 357,393 357,030 941,483 584,453 163.7% 2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
9,564 23,575 22,000 (1,575) (6.7)%
9,564 23,575 22,000 (1,575) (6.7)%
2500 - Special Districts Total 9,564 23,575 22,000 (1,575) (6.7)% 4000 - Public Works
Salary and Benefits
5104 Temporary Salaries 45,077 50,500 — (50,500) (100.0)% 5205 FICA/Medicare 654 — — — —%
5206 CalPERS Retirement 7,458 — — — —%
5208 Workers' Compensation 1,201 — — — —%
5212 Unemployment 180 — — — —%
54,570 50,500 — (50,500) (100.0)%
Operating Expenses
5311 Postage — — 52,500 52,500 —%
5920 Training 7,437 9,605 55,309 45,704 475.8%
6203 Administrative Overhead 40,457 40,457 — (40,457) (100.0)% 47,894 50,062 107,809 57,747 115.4%
4000 - Public Works Total 102,464 100,562 107,809 7,247 7.2% 4100 - Maintenance
Salary and Benefits
5104 Temporary Salaries 5,679 — — — —%
5205 FICA/Medicare 82 — — — —%
5206 CalPERS Retirement 1,725 — — — —%
5208 Workers' Compensation 252 — — — —%
5212 Unemployment 23 — — — —%
7,760 — — — —%
Operating Expenses
6203 Administrative Overhead 17,160 17,160 — (17,160) (100.0)% 17,160 17,160 — (17,160) (100.0)%
4100 - Maintenance Total 24,920 17,160 — (17,160) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 135
4300 - Utility Services
Salary and Benefits
5101 Full-Time Salaries 1,350,742 1,406,427 1,078,512 (327,915) (23.3)% 5103 Over-Time Salaries 36,907 69,680 76,500 6,820 9.8% 5104 Temporary Salaries 18,801 18,850 35,000 16,150 85.7% 5201 Health/Dental Insurance 378,220 297,900 283,796 (14,104) (4.7)% 5202 Life Insurance 2,214 — 1,526 1,526 —%
5203 Accidental Death
Dismember
437 — 348 348 —%
5204 LT/ST Disability 8,208 — 5,820 5,820 —%
5205 FICA/Medicare 20,664 — 15,830 15,830 —%
5206 CalPERS Retirement 409,192 402,995 349,646 (53,349) (13.2)% 5208 Workers' Compensation 41,935 60,127 47,819 (12,308) (20.5)% 5209 Deferred Compensation 79,403 95,838 58,006 (37,832) (39.5)% 5211 Retiree Health Savings 32,656 — 27,854 27,854 —%
5212 Unemployment 5,728 — 4,367 4,367 —%
5214 Fringe Benefits — 35,595 — (35,595) (100.0)%
2,385,108 2,387,412 1,985,024 (402,388) (16.9)%
Operating Expenses
5310 Operating Materials &
Supplies
19,085 32,348 57,200 24,852 76.8%
5311 Postage 850 1,300 200 (1,100) (84.6)%
5312 Special Activity Supplies 1,761 4,700 600 (4,100) (87.2)% 5314 Fuel 64,983 27,641 44,900 17,259 62.4%
5315 Uniforms 21,135 25,575 20,575 (5,000) (19.6)%
5321 Vehicle Operations 226,337 226,337 321,371 95,034 42.0% 5330 Rentals/Leases 14,359 14,360 10,450 (3,910) (27.2)% 5350 Non-Capital Equipment 84,290 39,965 96,390 56,425 141.2% 5360 Computers Hardware — — 2,200 2,200 —%
5400 Dues & Memberships 6,049 7,900 7,400 (500) (6.3)%
5410 Liabilities Insurance — 51,258 — (51,258) (100.0)% 5413 Government Fees/
Licenses
24,178 29,054 28,250 (804) (2.8)%
5600 Misc Expenses — 1,536 — (1,536) (100.0)%
5710 Professional/Technical
Service
150,874 222,554 252,750 30,196 13.6%
5720 Advertising 521 521 — (521) (100.0)%
5730 Printing/Binding — 1,000 — (1,000) (100.0)%
5790 Repair & Maintenance
Services
47,422 64,037 128,500 64,463 100.7%
5802 Water 8,486 10,974 17,000 6,026 54.9%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 136
5804 Electric 5,787 11,600 12,000 400 3.4%
5900 Meetings & Conferences 34,542 45,952 32,850 (13,102) (28.5)% 5910 Travel/Mileage
Reimbursement
13,366 13,500 14,000 500 3.7%
5920 Training 7,117 10,400 10,900 500 4.8%
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
— 98,100 — (98,100) (100.0)%
6203 Administrative Overhead 1,086,576 1,086,576 — (1,086,576) (100.0)% 1,817,718 1,929,088 1,057,536 (871,552) (45.2)%
8100 Furniture & Equipment 90,093 48,475 127,400 78,925 162.8% 90,093 146,575 127,400 (19,175) (13.1)%
4300 - Utility Services Total 4,292,918 4,463,075 3,169,960 (1,293,115) (29.0)% 4400 - Vehicle Maintenance
Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
— 327,531 — (327,531) (100.0)%
8200 Vehicles 327,531 — — — —%
327,531 327,531 — (327,531) (100.0)%
4400 - Vehicle Maintenance Total 327,531 327,531 — (327,531) (100.0)% 4700 - City Engineering
Operating Expenses
6203 Administrative Overhead 174 174 — (174) (100.0)%
174 174 — (174) (100.0)%
4700 - City Engineering Total 174 174 — (174) (100.0)%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 12,735 — — — —%
5104 Temporary Salaries 782 — — — —%
5201 Health/Dental Insurance 2,565 — — — —%
5202 Life Insurance 18 — — — —%
5203 Accidental Death
Dismember
3 — — — —%
5204 LT/ST Disability 60 — — — —%
5205 FICA/Medicare 194 — — — —%
5206 CalPERS Retirement 3,868 — — — —%
5208 Workers' Compensation 360 — — — —%
5209 Deferred Compensation 637 — — — —%
5211 Retiree Health Savings 221 — — — —%
5212 Unemployment 54 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 137
21,498 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 300,420 993,459 — (993,459) (100.0)% 300,420 993,459 — (993,459) (100.0)%
4990 - Pw Capital Improvement
Total
321,918 993,459 — (993,459) (100.0)%
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 25,508 25,508 —%
— — 25,508 25,508 —%
8000 - Debt Services Total — — 25,508 25,508 —%
420 - Sewer Maintenance District
Total
5,568,447 6,410,254 4,363,465 (2,046,789) (31.9)%
421 - Landscape Maintenance District
1900 - General Government
Transfers Out
6112 Information Technology
ISF
87,722 87,722 — (87,722) (100.0)%
6113 General Liability ISF 53,060 53,060 — (53,060) (100.0)% Operating Expenses
6203 Administrative Overhead — — 228,979 228,979 —%
— — 228,979 228,979 —%
6999 Inter-Fund Transfers Out 110,270 110,517 — (110,517) (100.0)% 251,052 251,299 — (251,299) (100.0)%
1900 - General Government Total 251,052 251,299 228,979 (22,320) (8.9)% 2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
19,445 40,702 36,000 (4,702) (11.6)%
19,445 40,702 36,000 (4,702) (11.6)%
2500 - Special Districts Total 19,445 40,702 36,000 (4,702) (11.6)% 2600 - Beautification
Salary and Benefits
5101 Full-Time Salaries 122,430 223,893 123,240 (100,653) (45.0)% 5201 Health/Dental Insurance 15,733 36,000 15,060 (20,940) (58.2)% 5202 Life Insurance 126 — 136 136 —%
5203 Accidental Death
Dismember
25 — 31 31 —%
5204 LT/ST Disability 530 — 507 507 —%
5205 FICA/Medicare 1,774 — 1,787 1,787 —%
5206 CalPERS Retirement 37,185 65,727 39,954 (25,773) (39.2)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 138
5208 Workers' Compensation 3,680 9,807 5,398 (4,409) (45.0)% 5209 Deferred Compensation 6,122 14,712 6,162 (8,550) (58.1)% 5210 H.S.A. Contribution 457 — 540 540 —%
5211 Retiree Health Savings 1,268 — 1,185 1,185 —%
5212 Unemployment 490 — 493 493 —%
5214 Fringe Benefits — 5,268 — (5,268) (100.0)%
189,818 355,407 194,492 (160,915) (45.3)%
Operating Expenses
5310 Operating Materials &
Supplies
38,984 104,780 1,000 (103,780) (99.0)%
5314 Fuel 15,143 15,143 7,361 (7,782) (51.4)%
5315 Uniforms 83 2,000 500 (1,500) (75.0)%
5321 Vehicle Operations 23,614 23,614 51,215 27,601 116.9% 5755 Landscape Contracts — — 1,956,252 1,956,252 —%
5790 Repair & Maintenance
Services
1,756,442 1,997,901 97,780 (1,900,121) (95.1)%
5793 Emergency Damage
Repairs
24,427 40,000 40,000 — —%
5802 Water 479,558 580,858 500,000 (80,858) (13.9)%
5804 Electric 20,017 96,485 21,000 (75,485) (78.2)%
6203 Administrative Overhead 5,775 5,775 — (5,775) (100.0)% 2,364,043 2,866,555 2,675,107 (191,448) (6.7)%
2600 - Beautification Total 2,553,861 3,221,962 2,869,599 (352,364) (10.9)% 4000 - Public Works
Operating Expenses
6203 Administrative Overhead 6,166 6,166 — (6,166) (100.0)% 6,166 6,166 — (6,166) (100.0)%
4000 - Public Works Total 6,166 6,166 — (6,166) (100.0)% 4100 - Maintenance
Operating Expenses
5314 Fuel — 1,187 — (1,187) (100.0)%
5321 Vehicle Operations 3,895 3,895 — (3,895) (100.0)%
3,895 5,082 — (5,082) (100.0)%
4100 - Maintenance Total 3,895 5,082 — (5,082) (100.0)% 4700 - City Engineering
Operating Expenses
6203 Administrative Overhead 126 126 — (126) (100.0)%
126 126 — (126) (100.0)%
4700 - City Engineering Total 126 126 — (126) (100.0)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 139
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 110,537 110,537 —%
— — 110,537 110,537 —%
8000 - Debt Services Total — — 110,537 110,537 —%
421 - Landscape Maintenance
District Total
2,834,545 3,525,337 3,245,114 (280,223) (7.9)%
422 - Lighting Maintenance District
1900 - General Government
Transfers Out
6112 Information Technology
ISF
74,287 74,287 383,501 309,214 416.2%
6113 General Liability ISF 37,264 37,264 200,359 163,095 437.7% Operating Expenses
6203 Administrative Overhead — — 246,478 246,478 —%
— — 246,478 246,478 —%
6999 Inter-Fund Transfers Out 16,303 16,303 — (16,303) (100.0)% 127,854 127,854 583,860 456,006 356.7%
1900 - General Government Total 127,854 127,854 830,338 702,484 549.4% 2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
12,211 24,908 23,000 (1,908) (7.7)%
12,211 24,908 23,000 (1,908) (7.7)%
2500 - Special Districts Total 12,211 24,908 23,000 (1,908) (7.7)% 2600 - Beautification
Operating Expenses
5755 Landscape Contracts — — 102,498 102,498 —%
5790 Repair & Maintenance
Services
93,614 93,713 — (93,713) (100.0)%
93,614 93,713 102,498 8,785 9.4%
2600 - Beautification Total 93,614 93,713 102,498 8,785 9.4% 4000 - Public Works
Operating Expenses
5311 Postage — — 53,750 53,750 —%
5920 Training 974 2,370 2,489 119 5.0%
6203 Administrative Overhead 5,336 5,336 — (5,336) (100.0)% 6,310 7,706 56,239 48,533 629.8%
4000 - Public Works Total 6,310 7,706 56,239 48,533 629.8% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 140
4200 - Transportation
Salary and Benefits
5101 Full-Time Salaries 273,126 269,423 929,741 660,318 245.1% 5103 Over-Time Salaries 32,493 33,707 84,264 50,557 150.0% 5104 Temporary Salaries 9,308 20,985 52,177 31,192 148.6% 5106 Salaries (Offset) — — (237,055) (237,055) —%
5201 Health/Dental Insurance 52,114 40,500 281,293 240,793 594.6% 5202 Life Insurance 336 — 1,180 1,180 —%
5203 Accidental Death
Dismember
66 — 269 269 —%
5204 LT/ST Disability 1,289 — 3,821 3,821 —%
5205 FICA/Medicare 4,577 — 13,531 13,531 —%
5206 CalPERS Retirement 83,370 79,093 301,416 222,323 281.1% 5208 Workers' Compensation 8,551 11,801 40,867 29,066 246.3% 5209 Deferred Compensation 13,475 18,310 46,480 28,170 153.8% 5211 Retiree Health Savings 2,962 — 19,487 19,487 —%
5212 Unemployment 1,268 — 3,733 3,733 —%
5214 Fringe Benefits — 6,408 — (6,408) (100.0)%
5216 Fringe Benefits (Offset) — — (195,648) (195,648) —% 482,935 480,227 1,345,556 865,329 180.2%
Operating Expenses
5310 Operating Materials &
Supplies
303 426 7,300 6,874 1,611.9%
5311 Postage 159 300 — (300) (100.0)%
5312 Special Activity Supplies 2,918 175,674 402,000 226,327 128.8% 5314 Fuel 3,161 3,161 20,978 17,817 563.6%
5315 Uniforms 1,098 1,415 6,174 4,759 336.3%
5321 Vehicle Operations 23,614 23,614 148,522 124,908 529.0% 5350 Non-Capital Equipment 4,610 4,610 2,905 (1,705) (37.0)% 5400 Dues & Memberships — — 1,130 1,130 —%
5620 Bad Debt Expense 5,664 — — — —%
5710 Professional/Technical
Service
23,564 115,267 1,623,000 1,507,733 1,308.0%
5790 Repair & Maintenance
Services
— 117,000 — (117,000) (100.0)%
5791 Street Light Services 255,219 588,493 214,019 (374,474) (63.6)% 5792 Traffic Signal Services 688,672 823,292 351,656 (471,636) (57.3)% 5793 Emergency Damage
Repairs
706,108 1,156,341 517,001 (639,340) (55.3)%
5796 Traffic Signal-Multi Jurstict 134,234 149,012 75,400 (73,612) (49.4)% 5804 Electric 2,887,542 2,887,542 2,450,778 (436,764) (15.1)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 141
5900 Meetings & Conferences 891 1,000 — (1,000) (100.0)% 5912 Boot/Pant Reimbursement 600 2,000 5,400 3,400 170.0% 5920 Training — — 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 6,125 — (6,125) (100.0)% 6,090 59,920 — (59,920) (100.0)%
4200 - Transportation Total 5,227,382 6,589,295 7,209,727 620,432 9.4% 4700 - City Engineering
Operating Expenses
5710 Professional/Technical
Service
— — 200,000 200,000 —%
6203 Administrative Overhead 213,432 213,432 — (213,432) (100.0)% 213,432 213,432 200,000 (13,432) (6.3)%
Debt Service & Capital Outlay
7000 Debt Services - Prin 31 971,741 — (971,741) (100.0)% 7100 Debt Service - Interest — 405,607 — (405,607) (100.0)% 31 1,377,348 — (1,377,348) (100.0)%
4700 - City Engineering Total 213,463 1,590,780 200,000 (1,390,780) (87.4)% 4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 169,391 — (169,391) (100.0)% — 169,391 — (169,391) (100.0)%
4990 - Pw Capital Improvement
Total
— 169,391 — (169,391) (100.0)%
8000 - Debt Services
Debt Service & Capital Outlay
7000 Debt Services - Prin 620,000 — 660,000 660,000 —%
7100 Debt Service - Interest 349,393 — 313,657 313,657 —% 969,393 — 973,657 973,657 —%
8000 - Debt Services Total 969,393 — 973,657 973,657 —% 422 - Lighting Maintenance District
Total
6,650,226 8,603,647 9,395,459 791,812 9.2%
423 - Drainage Maint District
1900 - General Government
Transfers Out
6112 Information Technology
ISF
80,506 80,506 80,506 — —%
6113 General Liability ISF 39,854 39,854 39,854 — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 142
Operating Expenses
6203 Administrative Overhead — — 449,487 449,487 —%
— — 449,487 449,487 —%
6999 Inter-Fund Transfers Out 79,795 54,348 — (54,348) (100.0)% 200,155 174,708 120,360 (54,348) (31.1)%
1900 - General Government Total 200,155 174,708 569,847 395,139 226.2% 2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
17,578 35,145 33,500 (1,645) (4.7)%
17,578 35,145 33,500 (1,645) (4.7)%
2500 - Special Districts Total 17,578 35,145 33,500 (1,645) (4.7)% 2600 - Beautification
Operating Expenses
5797 Street Sweeping 285,422 285,422 — (285,422) (100.0)% 285,422 285,422 — (285,422) (100.0)%
2600 - Beautification Total 285,422 285,422 — (285,422) (100.0)% 4000 - Public Works
Salary and Benefits
5104 Temporary Salaries 29,256 22,000 — (22,000) (100.0)% 5205 FICA/Medicare 424 — — — —%
5206 CalPERS Retirement 2,181 — — — —%
5208 Workers' Compensation 859 — — — —%
5212 Unemployment 117 — — — —%
32,838 22,000 — (22,000) (100.0)%
Operating Expenses
5311 Postage — — 25,000 25,000 —%
5330 Rentals/Leases 13,000 13,000 13,000 — —%
5920 Training 5,869 52,675 10,086 (42,589) (80.9)%
6203 Administrative Overhead 42,111 42,111 — (42,111) (100.0)% 60,980 107,786 48,086 (59,700) (55.4)%
4000 - Public Works Total 93,818 129,786 48,086 (81,700) (62.9)% 4100 - Maintenance
Salary and Benefits
5101 Full-Time Salaries 223,559 193,001 343,444 150,443 77.9% 5103 Over-Time Salaries 11,951 24,951 24,951 — —%
5201 Health/Dental Insurance 66,220 41,400 86,726 45,326 109.5% 5202 Life Insurance 329 — 457 457 —%
5203 Accidental Death
Dismember
65 — 104 104 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 143
5204 LT/ST Disability 940 — 1,412 1,412 —%
5205 FICA/Medicare 3,454 — 5,151 5,151 —%
5206 CalPERS Retirement 67,431 56,659 111,342 54,683 96.5% 5208 Workers' Compensation 6,861 8,453 15,558 7,105 84.1% 5209 Deferred Compensation 10,952 14,819 17,172 2,353 15.9% 5211 Retiree Health Savings 5,143 — 7,960 7,960 —%
5212 Unemployment 962 — 1,421 1,421 —%
5214 Fringe Benefits — 4,278 — (4,278) (100.0)%
397,867 343,561 615,697 272,136 79.2%
Operating Expenses
5314 Fuel 9,718 12,065 15,457 3,392 28.1%
5315 Uniforms 772 7,752 500 (7,252) (93.6)%
5317 Grafitti Removal — 5,000 — (5,000) (100.0)%
5321 Vehicle Operations 112,549 101,452 113,952 12,500 12.3% 5325 Asphalt Operations 11,006 11,500 — (11,500) (100.0)% 5326 Concrete Operations 10,259 10,383 — (10,383) (100.0)% 5327 Heavy Equipment
Operations
24,387 70,713 — (70,713) (100.0)%
5329 T.I.D.E Operations — 5,000 — (5,000) (100.0)%
5350 Non-Capital Equipment 1,601 4,850 — (4,850) (100.0)% 5710 Professional/Technical
Service
50,003 50,003 — (50,003) (100.0)%
5790 Repair & Maintenance
Services
40,734 77,300 2,000 (75,300) (97.4)%
5793 Emergency Damage
Repairs
13,498 50,000 — (50,000) (100.0)%
5802 Water — 361 — (361) (100.0)%
5900 Meetings & Conferences 337 337 — (337) (100.0)%
5912 Boot/Pant Reimbursement — — 600 600 —%
5920 Training — — 3,350 3,350 —%
6203 Administrative Overhead 216,169 216,169 — (216,169) (100.0)% 491,032 622,886 135,860 (487,026) (78.2)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 29,650 — — — —%
29,650 — — — —%
4100 - Maintenance Total 918,549 966,447 751,557 (214,890) (22.2)% 4300 - Utility Services
Salary and Benefits
5101 Full-Time Salaries 265,565 265,339 372,507 107,168 40.4% 5103 Over-Time Salaries 10,895 16,556 16,000 (556) (3.4)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 144
5201 Health/Dental Insurance 73,780 51,300 93,456 42,156 82.2% 5202 Life Insurance 392 — 474 474 —%
5203 Accidental Death
Dismember
77 — 108 108 —%
5204 LT/ST Disability 1,322 — 1,934 1,934 —%
5205 FICA/Medicare 4,027 — 5,480 5,480 —%
5206 CalPERS Retirement 80,850 77,895 120,764 42,869 55.0% 5208 Workers' Compensation 8,140 11,622 16,553 4,931 42.4% 5209 Deferred Compensation 15,023 18,705 22,706 4,001 21.4% 5211 Retiree Health Savings 5,868 — 6,335 6,335 —%
5212 Unemployment 1,127 — 1,512 1,512 —%
5214 Fringe Benefits — 6,562 — (6,562) (100.0)%
467,066 447,979 657,827 209,848 46.8%
Operating Expenses
5310 Operating Materials &
Supplies
1,021 5,171 8,150 2,979 57.6%
5314 Fuel 479 1,236 5,889 4,653 376.4%
5315 Uniforms 898 900 600 (300) (33.3)%
5321 Vehicle Operations 37,648 37,669 40,972 3,303 8.8% 5330 Rentals/Leases — 39,715 40,000 285 0.7%
5350 Non-Capital Equipment 24,167 24,385 5,000 (19,385) (79.5)% 5400 Dues & Memberships — 700 200 (500) (71.4)%
5413 Government Fees/
Licenses
2,563 7,355 3,170 (4,185) (56.9)%
5600 Misc Expenses — 89 — (89) (100.0)%
5710 Professional/Technical
Service
60,637 78,446 72,500 (5,946) (7.6)%
5790 Repair & Maintenance
Services
33,722 53,500 63,000 9,500 17.8%
5793 Emergency Damage
Repairs
3,664 35,000 10,000 (25,000) (71.4)%
5802 Water 5,198 6,500 11,000 4,500 69.2%
5804 Electric 4,070 8,550 12,000 3,450 40.4%
5900 Meetings & Conferences 33 1,750 2,000 250 14.3%
5910 Travel/Mileage
Reimbursement
726 900 — (900) (100.0)%
Debt Service & Capital Outlay
6203 Administrative Overhead 165,668 165,668 — (165,668) (100.0)% 340,492 467,534 274,480 (193,054) (41.3)%
8100 Furniture & Equipment 12,204 12,204 — (12,204) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 145
12,204 12,204 — (12,204) (100.0)%
4300 - Utility Services Total 819,762 927,717 932,307 4,590 0.5% 4400 - Vehicle Maintenance
Operating Expenses
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 Furniture & Equipment 26,280 — — — —%
8200 Vehicles 92,622 — 16,500 16,500 —%
239,623 241,693 16,500 (225,193) (93.2)%
4400 - Vehicle Maintenance Total 239,623 241,693 63,850 (177,843) (73.6)% 4500 - Environmental
Operating Expenses
5797 Street Sweeping — — 299,693 299,693 —%
— — 299,693 299,693 —%
4500 - Environmental Total — — 299,693 299,693 —%
4700 - City Engineering
Operating Expenses
6203 Administrative Overhead 265 265 — (265) (100.0)%
265 265 — (265) (100.0)%
4700 - City Engineering Total 265 265 — (265) (100.0)%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 18,346 — — — —%
5201 Health/Dental Insurance 4,373 — — — —%
5202 Life Insurance 26 — — — —%
5203 Accidental Death
Dismember
4 — — — —%
5204 LT/ST Disability 82 — — — —%
5205 FICA/Medicare 266 — — — —%
5206 CalPERS Retirement 5,572 — — — —%
5208 Workers' Compensation 489 — — — —%
5209 Deferred Compensation 917 — — — —%
5211 Retiree Health Savings 369 — — — —%
5212 Unemployment 73 — — — —%
30,518 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 508,141 1,509,366 — (1,509,366) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 146
508,141 1,509,366 — (1,509,366) (100.0)%
4990 - Pw Capital Improvement
Total
538,659 1,509,366 — (1,509,366) (100.0)%
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 25,508 25,508 —%
— — 25,508 25,508 —%
8000 - Debt Services Total — — 25,508 25,508 —%
423 - Drainage Maint District Total 3,113,832 4,270,550 2,724,349 (1,546,201) (36.2)% 424 - Recycled Water Fund
1900 - General Government
Operating Expenses
5620 Bad Debt Expense 579 — — — —%
Transfers Out
6112 Information Technology
ISF
10,872 10,872 10,872 — —%
6113 General Liability ISF 5,394 5,394 5,394 — —%
6203 Administrative Overhead — — 40,795 40,795 —%
579 — 40,795 40,795 —%
16,266 16,266 16,266 — —%
1900 - General Government Total 16,845 16,266 57,061 40,795 250.8% 4300 - Utility Services
Salary and Benefits
5101 Full-Time Salaries 55,361 53,448 325,820 272,372 509.6% 5103 Over-Time Salaries 2,179 1,536 3,000 1,464 95.3%
5201 Health/Dental Insurance 11,155 10,800 89,472 78,672 728.4% 5202 Life Insurance 80 — 429 429 —%
5203 Accidental Death
Dismember
16 — 98 98 —%
5204 LT/ST Disability 236 — 1,742 1,742 —%
5205 FICA/Medicare 812 — 4,755 4,755 —%
5206 CalPERS Retirement 17,047 15,691 105,629 89,938 573.2% 5208 Workers' Compensation 1,698 2,341 14,364 12,023 513.6% 5209 Deferred Compensation 3,226 3,313 20,371 17,058 514.9% 5211 Retiree Health Savings 654 — 6,965 6,965 —%
5212 Unemployment 230 — 1,312 1,312 —%
5214 Fringe Benefits — 1,190 — (1,190) (100.0)%
92,694 88,319 573,958 485,639 549.9%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 147
Operating Expenses
5310 Operating Materials &
Supplies
4,130 4,725 8,650 3,925 83.1%
5312 Special Activity Supplies 282 300 — (300) (100.0)% 5315 Uniforms 225 850 500 (350) (41.2)%
5350 Non-Capital Equipment 8,764 17,630 18,000 370 2.1% 5400 Dues & Memberships 512 1,200 700 (500) (41.7)%
5710 Professional/Technical
Service
8,618 15,600 26,900 11,300 72.4%
5790 Repair & Maintenance
Services
3,432 61,355 15,697 (45,658) (74.4)%
5804 Electric 53,862 106,000 106,000 — —%
5808 Recycled Water Purchase 44,505 55,000 115,000 60,000 109.1% 6203 Administrative Overhead 55,419 55,419 — (55,419) (100.0)% 179,749 318,079 291,447 (26,632) (8.4)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 579 — 49,050 49,050 —%
579 — 49,050 49,050 —%
4300 - Utility Services Total 273,022 406,398 914,455 508,057 125.0% 424 - Recycled Water Fund Total 289,867 422,664 971,516 548,852 129.9% 500 - Lancaster Power Authority
1900 - General Government
Operating Expenses
5806 Power Purchase Expense 939,471 — — — —%
939,471 — — — —%
Transfers Out
6112 Information Technology
ISF
535 535 535 — —%
6113 General Liability ISF 349 349 349 — —%
884 884 884 — —%
1900 - General Government Total 940,355 884 884 — —%
8000 - Debt Services
Debt Service & Capital Outlay
7000 Debt Services - Prin — — 945,000 945,000 —%
7100 Debt Service - Interest 397,220 — 364,042 364,042 —% 397,220 — 1,309,042 1,309,042 —%
8000 - Debt Services Total 397,220 — 1,309,042 1,309,042 —% 9100 - Lancaster Choice Energy
Operating Expenses
5710 Professional/Technical
Service
— 5,000 5,000 — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 148
6203 Administrative Overhead 10,621 10,621 — (10,621) (100.0)% 10,621 15,621 5,000 (10,621) (68.0)%
Debt Service & Capital Outlay
7000 Debt Services - Prin — 735,000 — (735,000) (100.0)% 7100 Debt Service - Interest — 406,004 — (406,004) (100.0)% — 1,141,004 — (1,141,004) (100.0)%
9100 - Lancaster Choice Energy
Total
10,621 1,156,625 5,000 (1,151,625) (99.6)%
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 Full-Time Salaries 238,931 230,401 33,317 (197,084) (85.5)% 5201 Health/Dental Insurance 24,802 30,070 2,878 (27,192) (90.4)% 5202 Life Insurance 283 — 237 237 —%
5203 Accidental Death
Dismember
57 — 8 8 —%
5204 LT/ST Disability 986 — 137 137 —%
5205 FICA/Medicare 3,520 — 483 483 —%
5206 CalPERS Retirement 72,568 67,545 10,801 (56,744) (84.0)% 5208 Workers' Compensation 7,438 10,091 1,459 (8,632) (85.5)% 5209 Deferred Compensation 11,947 18,153 2,665 (15,487) (85.3)% 5211 Retiree Health Savings 12,847 — 876 876 —%
5212 Unemployment 979 — 133 133 —%
5214 Fringe Benefits — 6,758 — (6,758) (100.0)%
374,357 363,019 52,996 (310,022) (85.4)%
Operating Expenses
5319 Donations Expense 45,475 65,475 100,000 34,525 52.7% 5710 Professional/Technical
Service
107,322 1,322 — (1,322) (100.0)%
5725 Sponsorship Expense 133,449 156,640 175,000 18,360 11.7% 5910 Travel/Mileage
Reimbursement
— — 720 720 —%
286,246 223,437 275,720 52,283 23.4%
1000 - City Administration Total 660,603 586,455 328,716 (257,739) (43.9)% 1500 - Communications
Operating Expenses
6203 Administrative Overhead 1,219,845 1,219,845 — (1,219,845) (100.0)% 1,219,845 1,219,845 — (1,219,845) (100.0)%
1500 - Communications Total 1,219,845 1,219,845 — (1,219,845) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 149
1700 - Finance/It Administration
Salary and Benefits
5101 Full-Time Salaries — — 313,090 313,090 —%
5201 Health/Dental Insurance — — 41,676 41,676 —%
5202 Life Insurance — — 346 346 —%
5203 Accidental Death
Dismember
— — 79 79 —%
5204 LT/ST Disability — — 1,287 1,287 —%
5205 FICA/Medicare — — 4,540 4,540 —%
5206 CalPERS Retirement — — 101,502 101,502 —%
5208 Workers' Compensation — — 13,713 13,713 —%
5209 Deferred Compensation — — 19,787 19,787 —%
5211 Retiree Health Savings — — 7,405 7,405 —%
5212 Unemployment — — 1,252 1,252 —%
— — 504,677 504,677 —%
1700 - Finance/It Administration
Total
— — 504,677 504,677 —%
1710 - Accounting
Salary and Benefits
5101 Full-Time Salaries — — 80,509 80,509 —%
5201 Health/Dental Insurance — — 15,112 15,112 —%
5202 Life Insurance — — 89 89 —%
5203 Accidental Death
Dismember
— — 20 20 —%
5204 LT/ST Disability — — 331 331 —%
5205 FICA/Medicare — — 1,167 1,167 —%
5206 CalPERS Retirement — — 26,100 26,100 —%
5208 Workers' Compensation — — 3,526 3,526 —%
5209 Deferred Compensation — — 4,025 4,025 —%
5211 Retiree Health Savings — — 1,575 1,575 —%
5212 Unemployment — — 322 322 —%
— — 132,777 132,777 —%
1710 - Accounting Total — — 132,777 132,777 —%
1900 - General Government
Transfers Out
6112 Information Technology
ISF
132,566 132,566 132,566 — —%
6113 General Liability ISF 92,227 92,227 92,227 — —%
Operating Expenses
6203 Administrative Overhead — — 510,951 510,951 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 150
— — 510,951 510,951 —%
6999 Inter-Fund Transfers Out 46,408 46,465 — (46,465) (100.0)% 271,201 271,258 224,793 (46,465) (17.1)%
1900 - General Government Total 271,201 271,258 735,744 464,486 171.2% 1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 1,609,242 — (1,609,242) (100.0)% — 1,609,242 — (1,609,242) (100.0)%
1990 - Gen Gov Capital
Improvement Total
— 1,609,242 — (1,609,242) (100.0)%
4200 - Transportation
Operating Expenses
5790 Repair & Maintenance
Services
27,084 33,454 42,286 8,832 26.4%
5793 Emergency Damage
Repairs
3,390 5,430 5,000 (430) (7.9)%
5804 Electric 90,563 60,000 212,496 152,496 254.2%
121,036 98,884 259,782 160,898 162.7%
4200 - Transportation Total 121,036 98,884 259,782 160,898 162.7% 8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — — 25,508 25,508 —%
— — 25,508 25,508 —%
8000 - Debt Services Total — — 25,508 25,508 —%
9100 - Lancaster Choice Energy
Salary and Benefits
5101 Full-Time Salaries 297,384 295,126 — (295,126) (100.0)% 5201 Health/Dental Insurance 27,156 19,430 — (19,430) (100.0)% 5202 Life Insurance 253 — — — —%
5203 Accidental Death
Dismember
49 — — — —%
5204 LT/ST Disability 1,385 — — — —%
5205 FICA/Medicare 4,419 — — — —%
5206 CalPERS Retirement 85,431 86,732 — (86,732) (100.0)% 5208 Workers' Compensation 8,934 12,927 — (12,927) (100.0)% 5209 Deferred Compensation 31,382 22,200 — (22,200) (100.0)% 5211 Retiree Health Savings 7,314 — — — —%
5212 Unemployment 1,230 — — — —%
5214 Fringe Benefits — 7,444 — (7,444) (100.0)%
464,936 443,858 — (443,858) (100.0)%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 151
Operating Expenses
5310 Operating Materials &
Supplies
49,560 50,552 50,000 (552) (1.1)%
5311 Postage 130 2,500 500 (2,000) (80.0)%
5312 Special Activity Supplies — — 20,000 20,000 —%
5314 Fuel — 1,187 — (1,187) (100.0)%
5321 Vehicle Operations 3,193 3,193 — (3,193) (100.0)%
5400 Dues & Memberships 103,493 107,596 163,000 55,404 51.5% 5600 Misc Expenses 822,797 — — — —%
5620 Bad Debt Expense 10,451,111 2,419,190 — (2,419,190) (100.0)% 5700 Services 187,050 — 130,000 130,000 —%
5710 Professional/Technical
Service
1,489,523 653,812 1,893,164 1,239,352 189.6%
5720 Advertising 1,650 61,100 30,000 (31,100) (50.9)%
5730 Printing/Binding — 500 500 — —%
5740 Legal Services 13,403 23,500 12,000 (11,500) (48.9)% 5806 Power Purchase Expense 64,080,519 45,787,927 74,099,107 28,311,180 61.8% 5807 Nem Payouts 634,919 205,000 590,000 385,000 187.8% 5900 Meetings & Conferences — 3,400 6,250 2,850 83.8%
5910 Travel/Mileage
Reimbursement
769 10,500 15,508 5,008 47.7%
5920 Training — 1,000 1,000 — —%
6203 Administrative Overhead 629,806 629,806 — (629,806) (100.0)% 78,467,924 49,960,763 77,011,029 27,050,266 54.1%
9100 - Lancaster Choice Energy
Total
78,932,860 50,404,621 77,011,029 26,606,408 52.8%
9150 - Energy
Operating Expenses
5710 Professional/Technical
Service
14,422 189,603 — (189,603) (100.0)%
14,422 189,603 — (189,603) (100.0)%
9150 - Energy Total 14,422 189,603 — (189,603) (100.0)% 9170 - Hydrogen
Operating Expenses
5312 Special Activity Supplies 867 1,000 — (1,000) (100.0)% 5319 Donations Expense 31,000 31,000 — (31,000) (100.0)% 5710 Professional/Technical
Service
638,044 764,285 — (764,285) (100.0)%
5740 Legal Services 660 2,828 — (2,828) (100.0)%
5900 Meetings & Conferences 9,887 9,887 — (9,887) (100.0)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 152
680,458 809,000 — (809,000) (100.0)%
9170 - Hydrogen Total 680,458 809,000 — (809,000) (100.0)% 501 - Lancaster Choice Energy
Total
81,900,425 55,188,908 78,998,234 23,809,326 43.1%
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 — (3,553,681) (100.0)% — 3,553,681 — (3,553,681) (100.0)%
1900 - General Government Total 676,953 3,553,681 — (3,553,681) (100.0)% 1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 818,008 — (818,008) (100.0)% — 818,008 — (818,008) (100.0)%
1990 - Gen Gov Capital
Improvement Total
— 818,008 — (818,008) (100.0)%
2990 - Cd Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 0 — (0) (100.0)%
— 0 — (0) (100.0)%
2990 - Cd Capital Improvement
Total
— 0 — (0) (100.0)%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 10,243 — — — —%
5201 Health/Dental Insurance 1,689 — — — —%
5202 Life Insurance 11 — — — —%
5203 Accidental Death
Dismember
2 — — — —%
5204 LT/ST Disability 37 — — — —%
5205 FICA/Medicare 146 — — — —%
5206 CalPERS Retirement 3,111 — — — —%
5208 Workers' Compensation 358 — — — —%
5209 Deferred Compensation 512 — — — —%
5211 Retiree Health Savings 308 — — — —%
5212 Unemployment 41 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 153
16,459 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 240,470 4,466,628 — (4,466,628) (100.0)% 240,470 4,466,628 — (4,466,628) (100.0)%
4990 - Pw Capital Improvement
Total
256,928 4,466,628 — (4,466,628) (100.0)%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 408,817 670,039 — (670,039) (100.0)% 408,817 670,039 — (670,039) (100.0)%
6990 - Parcs Capital Improvement
Total
408,817 670,039 — (670,039) (100.0)%
8000 - Debt Services
Debt Service & Capital Outlay
7000 Debt Services - Prin 1,130,000 — 1,475,000 1,475,000 —% 7100 Debt Service - Interest 2,417,853 — 2,373,719 2,373,719 —% 3,547,853 — 3,848,719 3,848,719 —%
8000 - Debt Services Total 3,547,853 — 3,848,719 3,848,719 —% 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 —%
8010 - LRBs 24A BASE RENTAL
Total
— — 2,651,100 2,651,100 —%
8020 - LRBs 24B BASE RENTAL
Debt Service & Capital Outlay
7000 Debt Services - Prin — — 510,000 510,000 —%
7100 Debt Service - Interest — — 353,734 353,734 —%
— — 863,734 863,734 —%
8020 - LRBs 24B BASE RENTAL
Total
— — 863,734 863,734 —%
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 Full-Time Salaries 477,529 641,266 877,283 236,017 36.8% 5201 Health/Dental Insurance 116,242 108,000 155,054 47,054 43.6% 5202 Life Insurance 929 — 984 984 —%
5203 Accidental Death
Dismember
183 — 225 225 —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 154
5204 LT/ST Disability 2,884 — 3,318 3,318 —%
5205 FICA/Medicare 10,221 — 12,721 12,721 —%
5206 CalPERS Retirement 213,818 188,254 284,409 96,155 51.1% 5208 Workers' Compensation 21,220 28,087 38,425 10,338 36.8% 5209 Deferred Compensation 41,265 47,703 51,021 3,318 7.0% 5211 Retiree Health Savings 18,451 — 21,271 21,271 —%
5212 Unemployment 2,816 — 3,509 3,509 —%
5214 Fringe Benefits — 15,934 — (15,934) (100.0)%
905,556 1,029,244 1,448,219 418,975 40.7%
7100 - Avaqmd Total 905,556 1,029,244 1,448,219 418,975 40.7% 601 - Avaqmd Total 905,556 1,029,244 1,448,219 418,975 40.7% 650 - Antelope Valley Fair
7500 - Antelope Valley Fair
Salary and Benefits
5101 Full-Time Salaries — — 162,807 162,807 —%
5201 Health/Dental Insurance — — 28,782 28,782 —%
5202 Life Insurance — — 180 180 —%
5203 Accidental Death
Dismember
— — 41 41 —%
5204 LT/ST Disability — — 661 661 —%
5205 FICA/Medicare — — 2,361 2,361 —%
5206 CalPERS Retirement — — 18,918 18,918 —%
5208 Workers' Compensation — — 7,131 7,131 —%
5209 Deferred Compensation — — 8,140 8,140 —%
5211 Retiree Health Savings — — 5,356 5,356 —%
5212 Unemployment — — 651 651 —%
— — 235,027 235,027 —%
7500 - Antelope Valley Fair Total — — 235,027 235,027 —% 650 - Antelope Valley Fair Total — — 235,027 235,027 —% 841 - Other Post Employment Benefits
1900 - General Government
Operating Expenses
5710 Professional/Technical
Service
9,113 — — — —%
9,113 — — — —%
1900 - General Government Total 9,113 — — — —%
841 - Other Post Employment
Benefits Total
9,113 — — — —%
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 155
850 - Cfd 21-1 Public Services
2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
— 6,000 26,000 20,000 333.3%
— 6,000 26,000 20,000 333.3%
2500 - Special Districts Total — 6,000 26,000 20,000 333.3% 850 - Cfd 21-1 Public Services
Total
— 6,000 26,000 20,000 333.3%
851 - Cfd 89-1 Eastside Water Fund
1900 - General Government
Operating Expenses
5600 Misc Expenses 2,185 — — — —%
2,185 — — — —%
1900 - General Government Total 2,185 — — — —%
851 - Cfd 89-1 Eastside Water
Fund Total
2,185 — — — —%
Department Total 349,276,028 477,612,365 303,529,856 (174,082,509) (36.4)% Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 156
DRAFT
City Manager's Office
DRAFT
City Manager's Office
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 158
Department Expense by Fund
Fund FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 9,721,192 12,795,022 14,685,852 1,890,831 14.8% 120 Employee Benefits 346,171 1,667,280 — (1,667,280) (100.0)% 218 Proposition A 132,359 132,359 — (132,359) (100.0)%
230 State Grants - Other 180,180 203,261 — (203,261) (100.0)% 501 Lancaster Choice Energy 1,880,448 1,806,300 328,716 (1,477,584) (81.8)% Department Total 12,260,350 16,604,222 15,014,569 (1,589,653) (9.6)% Department Expense by Division
Category FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
1000 City Administration 3,459,041 4,458,522 4,124,033 (334,489) (7.5)% 1020 Emergency Management — — 1,008,158 1,008,158 —%
1030 Economic Develoment — — 2,919,224 2,919,224 —%
1040 Film — — 276,423 276,423 —%
1100 City Council 1,867,984 1,774,246 2,458,514 684,267 38.6% 1300 Legal Services 79,117 494,378 123,852 (370,526) (74.9)% 1500 Communications 3,105,765 3,832,059 3,071,209 (760,851) (19.9)% 1510 Lancaster TV 1,183,410 1,630,976 1,033,157 (597,819) (36.7)% 2400 CMO - Economic Development 2,322,202 4,170,476 — (4,170,476) (100.0)% 2800 Film 242,831 243,563 — (243,563) (100.0)%
Department Total 12,260,350 16,604,222 15,014,569 (1,589,653) (9.6)% Department Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Debt Service & Capital Outlay 950,608 2,291,538 50,000 (2,241,538) (97.8)% Operating Expenses 7,250,465 9,684,101 10,197,396 513,295 5.3% Salary and Benefits 3,974,613 4,543,919 4,767,172 223,253 4.9% Transfers Out 84,663 84,663 — (84,663) (100.0)%
Department Total 12,260,350 16,604,222 15,014,569 (1,589,653) (9.6)% DRAFT
City Manager's Office
City Administration
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 159
City Administration

City Manager
Coordinator I
Administrative AssistantAssistant City Manager
Analyst
Admin Assistant
Organization Detail:

City Manager’s Office
Administration
Department/Division nos. 1000

DRAFT
City Manager's Office
City Administration
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 160
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 2,485,900 3,536,447 3,795,317 258,870 7.3% 218 Proposition A 132,359 132,359 — (132,359) (100.0)%
230 State Grants - Other 180,180 203,261 — (203,261) (100.0)% 501 Lancaster Choice Energy 660,603 586,455 328,716 (257,739) (43.9)% Department Total 3,459,041 4,458,522 4,124,033 (334,489) (7.5)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,020,651 1,069,897 1,185,626 115,730 10.8% 5103 Over-Time Salaries — 2,000 — (2,000) (100.0)%
5104 Temporary Salaries 66,171 90,000 105,000 15,000 16.7% 5201 Health/Dental Insurance 142,184 154,340 179,182 24,842 16.1% 5202 Life Insurance 1,323 — 3,378 3,378 —%
5203 Accidental Death Dismember 263 — 315 315 —%
5204 LT/ST Disability 4,179 — 3,936 3,936 —%
5205 FICA/Medicare 15,949 — 17,192 17,192 —%
5206 CalPERS Retirement 310,886 313,896 384,372 70,476 22.5% 5208 Workers' Compensation 33,303 46,861 51,878 5,017 10.7% 5209 Deferred Compensation 65,089 81,539 81,265 (274) (0.3)% 5211 Retiree Health Savings 36,299 — 31,796 31,796 —%
5212 Unemployment 4,419 — 4,743 4,743 —%
5214 Fringe Benefits — 27,338 — (27,338) (100.0)%
Salary and Benefits Total 1,700,717 1,785,871 2,048,682 262,812 14.7% Operating Expenses
5310 Operating Materials &
Supplies
2,202 3,500 3,500 — —%
5311 Postage 44 1,350 350 (1,000) (74.1)%
5312 Special Activity Supplies 36,521 53,000 42,600 (10,400) (19.6)% 5314 Fuel — 84 1,104 1,020 1,214.4%
5316 Emergency Supplies 81,857 165,971 — (165,971) (100.0)% 5319 Donations Expense 77,751 65,475 170,000 104,525 159.6% 5321 Vehicle Operations 226 226 7,682 7,456 3,299.2%
5350 Non-Capital Equipment — 54,000 — (54,000) (100.0)% 5360 Computers Hardware 136,549 138,937 547,245 408,308 293.9% 5400 Dues & Memberships 138,497 173,600 112,000 (61,600) (35.5)% 5409 General Liability 112,653 112,653 150,774 38,121 33.8% 5656 Grant Expense 180,180 203,261 — (203,261) (100.0)% 5710 Professional/Technical Service 485,416 991,182 650,000 (341,182) (34.4)% DRAFT
City Manager's Office
City Administration
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 161
5720 Advertising 1,417 13,500 3,500 (10,000) (74.1)%
5725 Sponsorship Expense 291,289 412,152 325,000 (87,152) (21.1)% 5730 Printing/Binding 155 215 215 — —%
5790 Repair & Maintenance
Services
— 8,180 8,180 — —%
5900 Meetings & Conferences 32,968 24,195 20,000 (4,195) (17.3)% 5910 Travel/Mileage
Reimbursement
48,243 112,811 27,200 (85,611) (75.9)%
5920 Training — 6,000 6,000 — —%
6203 Administrative Overhead 132,359 132,359 — (132,359) (100.0)% Operating Expenses Total 1,758,324 2,672,651 2,075,350 (597,301) (22.3)% Department Total 3,459,041 4,458,522 4,124,033 (334,489) (7.5)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
City Manager's Office
Emergency Management
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 162
Emergency Management
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund — — 1,008,158 1,008,158 —%
Department Total — — 1,008,158 1,008,158 —%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries — — 125,236 125,236 —%
5201 Health/Dental Insurance — — 28,782 28,782 —%
5202 Life Insurance — — 138 138 —%
5203 Accidental Death Dismember — — 32 32 —%
5204 LT/ST Disability — — 515 515 —%
5205 FICA/Medicare — — 1,816 1,816 —%
5206 CalPERS Retirement — — 40,601 40,601 —%
5208 Workers' Compensation — — 5,485 5,485 —%
5209 Deferred Compensation — — 6,262 6,262 —%
5211 Retiree Health Savings — — 2,100 2,100 —%
5212 Unemployment — — 501 501 —%
Salary and Benefits Total — — 211,467 211,467 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 9,600 9,600 —%
5312 Special Activity Supplies — — 20,300 20,300 —%
5316 Emergency Supplies — — 64,000 64,000 —%
5360 Computers Hardware — — 280,113 280,113 —%
5371 Radio Communications — — 24,000 24,000 —%
5400 Dues & Memberships — — 1,575 1,575 —%
5409 General Liability — — 20,103 20,103 —%
5710 Professional/Technical Service — — 339,000 339,000 —% 5720 Advertising — — 8,000 8,000 —%
5900 Meetings & Conferences — — 8,000 8,000 —%
5910 Travel/Mileage
Reimbursement
— — 20,000 20,000 —%
5920 Training — — 2,000 2,000 —%
Operating Expenses Total — — 796,691 796,691 —%
Department Total — — 1,008,158 1,008,158 —%
DRAFT
City Manager's Office
Economic Develoment
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 163
Economic Develoment
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund — — 2,919,224 2,919,224 —%
Department Total — — 2,919,224 2,919,224 —%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries — — 241,287 241,287 —%
5104 Temporary Salaries — — 43,000 43,000 —%
5201 Health/Dental Insurance — — 38,947 38,947 —%
5202 Life Insurance — — 266 266 —%
5203 Accidental Death Dismember — — 61 61 —%
5204 LT/ST Disability — — 992 992 —%
5205 FICA/Medicare — — 3,499 3,499 —%
5206 CalPERS Retirement — — 78,224 78,224 —%
5208 Workers' Compensation — — 10,568 10,568 —%
5209 Deferred Compensation — — 12,064 12,064 —%
5211 Retiree Health Savings — — 7,779 7,779 —%
5212 Unemployment — — 965 965 —%
Salary and Benefits Total — — 437,651 437,651 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 107,500 107,500 —%
5311 Postage — — 1,120 1,120 —%
5312 Special Activity Supplies — — 900,000 900,000 —%
5360 Computers Hardware — — 523,729 523,729 —%
5400 Dues & Memberships — — 372,269 372,269 —%
5409 General Liability — — 54,455 54,455 —%
5414 Property Tax On Land — — 5,000 5,000 —%
5710 Professional/Technical Service — — 465,000 465,000 —% 5725 Sponsorship Expense — — 7,500 7,500 —%
5910 Travel/Mileage
Reimbursement
— — 45,000 45,000 —%
Operating Expenses Total — — 2,481,573 2,481,573 —%
Department Total — — 2,919,224 2,919,224 —%
DRAFT
City Manager's Office
Film
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 164
Film
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund — — 276,423 276,423 —%
Department Total — — 276,423 276,423 —%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries — — 125,236 125,236 —%
5201 Health/Dental Insurance — — 20,578 20,578 —%
5202 Life Insurance — — 138 138 —%
5203 Accidental Death Dismember — — 32 32 —%
5204 LT/ST Disability — — 1,391 1,391 —%
5205 FICA/Medicare — — 1,816 1,816 —%
5206 CalPERS Retirement — — 40,601 40,601 —%
5208 Workers' Compensation — — 5,485 5,485 —%
5209 Deferred Compensation — — 6,262 6,262 —%
5210 H.S.A. Contribution — — 1,080 1,080 —%
5211 Retiree Health Savings — — 3,000 3,000 —%
5212 Unemployment — — 501 501 —%
Salary and Benefits Total — — 206,119 206,119 —%
Operating Expenses
5312 Special Activity Supplies — — 32,250 32,250 —%
5400 Dues & Memberships — — 1,950 1,950 —%
5409 General Liability — — 20,103 20,103 —%
5710 Professional/Technical Service — — 7,000 7,000 —%
5910 Travel/Mileage
Reimbursement
— — 9,000 9,000 —%
Operating Expenses Total — — 70,303 70,303 —%
Department Total — — 276,423 276,423 —%
DRAFT
City Manager's Office
City Council
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 165
City Council

City of Lancaster Residents
Mayor Vice Mayor
Council Member (3)
Organization Detail:

City of Lancaster
City Council
Department/Division no. 1100

DRAFT
City Manager's Office
City Council
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 166
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,868,143 1,774,246 2,458,514 684,267 38.6% 120 Employee Benefits (159) — — — —%
Department Total 1,867,984 1,774,246 2,458,514 684,267 38.6% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5105 Salaries- Other 44,700 42,300 136,500 94,200 222.7% 5201 Health/Dental Insurance 274,388 234,131 251,811 17,680 7.6% 5202 Life Insurance 425 — 552 552 —%
5203 Accidental Death Dismember 83 — 126 126 —%
5205 FICA/Medicare 1,263 — 1,196 1,196 —%
5206 CalPERS Retirement 12,722 14,258 — (14,258) (100.0)% 5208 Workers' Compensation 2,161 3,692 15,538 11,846 320.9% 5212 Unemployment 318 — 3,614 3,614 —%
5214 Fringe Benefits — 2,352 — (2,352) (100.0)%
Salary and Benefits Total 336,058 296,733 409,337 112,604 37.9% Operating Expenses
5310 Operating Materials &
Supplies
3,993 5,000 3,000 (2,000) (40.0)%
5311 Postage 455 550 550 — —%
5312 Special Activity Supplies 81,853 68,203 235,000 166,797 244.6% 5314 Fuel 2,345 335 2,208 1,873 559.2%
5321 Vehicle Operations 1,002 1,002 15,364 14,362 1,433.4% 5400 Dues & Memberships 2,187 11,000 13,000 2,000 18.2% 5710 Professional/Technical Service 341,012 375,047 375,000 (47) (0.0)% 5720 Advertising 13,553 72,000 167,000 95,000 131.9%
5725 Sponsorship Expense — — 100,000 100,000 —%
5728 Impact Program (159) — — — —%
5730 Printing/Binding 158 554 554 (0) (0.0)%
5740 Legal Services 1,064,441 900,000 1,100,000 200,000 22.2% 5790 Repair & Maintenance
Services
— 8,978 — (8,978) (100.0)%
5801 Telephone 6,000 6,000 12,000 6,000 100.0%
DRAFT
City Manager's Office
City Council
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 167
5900 Meetings & Conferences 2,535 3,000 3,000 — —%
5910 Travel/Mileage
Reimbursement
12,548 23,839 20,000 (3,839) (16.1)%
5920 Training — 2,005 2,500 495 24.7%
Operating Expenses Total 1,531,925 1,477,513 2,049,177 571,663 38.7% Department Total 1,867,984 1,774,246 2,458,514 684,267 38.6% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
City Manager's Office
Legal Services
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 168
Legal Services
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 79,117 494,378 123,852 (370,526) (74.9)% Department Total 79,117 494,378 123,852 (370,526) (74.9)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 10,955 196,429 — (196,429) (100.0)% 5201 Health/Dental Insurance 690 18,000 — (18,000) (100.0)% 5202 Life Insurance 12 — — — —%
5203 Accidental Death Dismember 2 — — — —%
5204 LT/ST Disability 32 — — — —%
5205 FICA/Medicare 163 — — — —%
5206 CalPERS Retirement 3,327 57,665 — (57,665) (100.0)% 5208 Workers' Compensation 304 8,604 — (8,604) (100.0)% 5209 Deferred Compensation 548 15,850 — (15,850) (100.0)% 5211 Retiree Health Savings 344 — — — —%
5212 Unemployment 46 — — — —%
5214 Fringe Benefits — 4,730 — (4,730) (100.0)%
Salary and Benefits Total 16,421 301,278 — (301,278) (100.0)% Operating Expenses
5310 Operating Materials &
Supplies
— 750 100 (650) (86.7)%
5311 Postage — 500 100 (400) (80.0)%
5360 Computers Hardware 19,423 19,423 20,904 1,481 7.6% 5400 Dues & Memberships 1,078 2,500 — (2,500) (100.0)%
5409 General Liability 16,927 16,927 2,748 (14,179) (83.8)% 5710 Professional/Technical Service 10,679 91,744 50,000 (41,744) (45.5)% 5740 Legal Services 14,256 59,256 50,000 (9,256) (15.6)% 5900 Meetings & Conferences — 1,000 — (1,000) (100.0)%
5910 Travel/Mileage
Reimbursement
333 1,000 — (1,000) (100.0)%
Operating Expenses Total 62,696 193,100 123,852 (69,248) (35.9)% Department Total 79,117 494,378 123,852 (370,526) (74.9)% DRAFT
City Manager's Office
Communications
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 169
Communications

Assistant Director (PIO)
Manager
Assistant Manager
Senior Specialist (2)
Coordinator I
Technician I
Organization Detail:

City Manager’s Office
Communications
Department/Division no. 1500, 1510

DRAFT
City Manager's Office
Communications
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 170
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,885,920 2,612,214 3,071,209 458,994 17.6% 501 Lancaster Choice Energy 1,219,845 1,219,845 — (1,219,845) (100.0)% Department Total 3,105,765 3,832,059 3,071,209 (760,851) (19.9)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 547,395 565,723 765,606 199,883 35.3% 5104 Temporary Salaries 113,293 100,734 133,000 32,266 32.0% 5201 Health/Dental Insurance 93,813 90,000 137,114 47,114 52.3% 5202 Life Insurance 730 — 845 845 —%
5203 Accidental Death Dismember 144 — 193 193 —%
5204 LT/ST Disability 2,442 — 3,136 3,136 —%
5205 FICA/Medicare 9,601 — 11,101 11,101 —%
5206 CalPERS Retirement 167,633 166,077 248,204 82,127 49.5% 5208 Workers' Compensation 20,509 24,779 33,507 8,728 35.2% 5209 Deferred Compensation 27,370 41,978 38,250 (3,728) (8.9)% 5211 Retiree Health Savings 15,980 — 21,696 21,696 —%
5212 Unemployment 2,673 — 3,062 3,062 —%
5214 Fringe Benefits — 14,017 — (14,017) (100.0)%
Salary and Benefits Total 1,001,581 1,003,308 1,395,715 392,407 39.1% Operating Expenses
5310 Operating Materials &
Supplies
7,012 7,000 3,000 (4,000) (57.1)%
5311 Postage 47,364 85,000 85,000 — —%
5312 Special Activity Supplies 21,546 39,255 50,295 11,040 28.1% 5350 Non-Capital Equipment — 61,559 33,959 (27,600) (44.8)% 5360 Computers Hardware 79,110 79,110 268,554 189,444 239.5% 5400 Dues & Memberships 22,697 23,564 30,964 7,400 31.4% 5409 General Liability 77,692 77,692 120,619 42,927 55.3% 5710 Professional/Technical Service 256,599 433,880 576,365 142,485 32.8% 5720 Advertising 52,212 126,990 200,000 73,010 57.5%
5730 Printing/Binding 222,499 555,337 281,737 (273,600) (49.3)% 5910 Travel/Mileage
Reimbursement
12,945 19,856 15,000 (4,856) (24.5)%
5920 Training — 15,000 10,000 (5,000) (33.3)%
DRAFT
City Manager's Office
Communications
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 171
6203 Administrative Overhead 1,219,845 1,219,845 — (1,219,845) (100.0)% Operating Expenses Total 2,019,520 2,744,088 1,675,494 (1,068,594) (38.9)% Transfers Out
6999 Inter-Fund Transfers Out 84,663 84,663 — (84,663) (100.0)% Transfers Out Total 84,663 84,663 — (84,663) (100.0)%
Department Total 3,105,765 3,832,059 3,071,209 (760,851) (19.9)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
City Manager's Office
Lancaster TV
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 172
Lancaster TV
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,183,410 1,630,976 1,033,157 (597,819) (36.7)% Department Total 1,183,410 1,630,976 1,033,157 (597,819) (36.7)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5104 Temporary Salaries 60,474 58,200 58,200 — —%
5205 FICA/Medicare 877 — — — —%
5206 CalPERS Retirement 11,851 — — — —%
5208 Workers' Compensation 1,832 — — — —%
5212 Unemployment 242 — — — —%
Salary and Benefits Total 75,276 58,200 58,200 — —%
Operating Expenses
5310 Operating Materials &
Supplies
66 — — — —%
5312 Special Activity Supplies 1,016 1,517 10,000 8,483 559.2% 5341 Peg Expense 797,803 1,011,664 420,768 (590,896) (58.4)% 5350 Non-Capital Equipment 40,870 42,954 52,439 9,485 22.1% 5360 Computers Hardware 28,333 26,507 — (26,507) (100.0)% 5370 Audio Visuals 6,055 6,055 — (6,055) (100.0)%
5400 Dues & Memberships 741 765 6,000 5,235 684.3%
5710 Professional/Technical Service 139,623 327,707 362,750 35,043 10.7% 5720 Advertising 33,902 65,000 65,000 — —%
5730 Printing/Binding 1,412 6,350 8,000 1,650 26.0%
Operating Expenses Total 1,049,822 1,488,518 924,957 (563,561) (37.9)% Debt Service & Capital Outlay
8100 Furniture & Equipment 58,311 84,258 50,000 (34,258) (40.7)% Debt Service & Capital Outlay Total 58,311 84,258 50,000 (34,258) (40.7)% Department Total 1,183,410 1,630,976 1,033,157 (597,819) (36.7)% DRAFT
City Manager's Office
CMO - Economic Development
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 173
CMO - Economic Development

Coordinator IIIManager
Supervisor
Coordinator II
Organization Detail:

City Manager’s Office
Economic Development & Emergency Ops
Department/Division no. 1020, 1030, 1040, 2400, 2800

DRAFT
City Manager's Office
CMO - Economic Development
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 174
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,975,872 2,503,196 — (2,503,196) (100.0)% 120 Employee Benefits 346,330 1,667,280 — (1,667,280) (100.0)% Department Total 2,322,202 4,170,476 — (4,170,476) (100.0)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 397,324 576,471 — (576,471) (100.0)% 5201 Health/Dental Insurance 81,978 90,000 — (90,000) (100.0)% 5202 Life Insurance 594 — — — —%
5203 Accidental Death Dismember 116 — — — —%
5204 LT/ST Disability 2,832 — — — —%
5205 FICA/Medicare 5,858 — — — —%
5206 CalPERS Retirement 120,676 169,232 — (169,232) (100.0)% 5208 Workers' Compensation 12,142 25,249 — (25,249) (100.0)% 5209 Deferred Compensation 29,250 43,065 — (43,065) (100.0)% 5211 Retiree Health Savings 12,441 — — — —%
5212 Unemployment 1,630 — — — —%
5214 Fringe Benefits — 15,223 — (15,223) (100.0)%
Salary and Benefits Total 664,841 919,240 — (919,240) (100.0)% Operating Expenses
5310 Operating Materials &
Supplies
364 1,000 — (1,000) (100.0)%
5311 Postage 251 300 — (300) (100.0)%
5312 Special Activity Supplies 248,667 424,481 — (424,481) (100.0)% 5360 Computers Hardware 75,978 75,978 — (75,978) (100.0)% 5400 Dues & Memberships 225,898 259,569 — (259,569) (100.0)% 5409 General Liability 104,208 104,208 — (104,208) (100.0)% 5710 Professional/Technical Service 104,698 173,010 — (173,010) (100.0)% 5725 Sponsorship Expense 5,000 5,000 — (5,000) (100.0)% 5730 Printing/Binding — 410 — (410) (100.0)%
Operating Expenses Total 765,064 1,043,956 — (1,043,956) (100.0)% Debt Service & Capital Outlay
8010 Property Aquistion 892,297 2,207,280 — (2,207,280) (100.0)% Debt Service & Capital Outlay Total 892,297 2,207,280 — (2,207,280) (100.0)% Department Total 2,322,202 4,170,476 — (4,170,476) (100.0)% DRAFT
City Manager's Office
Film
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 175
Film
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 242,831 243,563 — (243,563) (100.0)%
Department Total 242,831 243,563 — (243,563) (100.0)%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 111,355 111,355 — (111,355) (100.0)% 5201 Health/Dental Insurance 17,751 18,000 — (18,000) (100.0)% 5202 Life Insurance 140 — — — —%
5203 Accidental Death Dismember 28 — — — —%
5204 LT/ST Disability 1,299 — — — —%
5205 FICA/Medicare 1,670 — — — —%
5206 CalPERS Retirement 33,821 32,690 — (32,690) (100.0)% 5208 Workers' Compensation 3,534 4,877 — (4,877) (100.0)% 5209 Deferred Compensation 5,568 7,668 — (7,668) (100.0)% 5210 H.S.A. Contribution 1,080 — — — —%
5211 Retiree Health Savings 3,000 — — — —%
5212 Unemployment 473 — — — —%
5214 Fringe Benefits — 4,699 — (4,699) (100.0)%
Salary and Benefits Total 179,718 179,289 — (179,289) (100.0)% Operating Expenses
5311 Postage 123 123 — (123) (100.0)%
5312 Special Activity Supplies 35,741 36,902 — (36,902) (100.0)% 5360 Computers Hardware 5,336 5,336 — (5,336) (100.0)%
5400 Dues & Memberships 1,075 1,075 — (1,075) (100.0)%
5409 General Liability 15,538 15,538 — (15,538) (100.0)% 5710 Professional/Technical Service 5,300 5,300 — (5,300) (100.0)% Operating Expenses Total 63,113 64,274 — (64,274) (100.0)% Department Total 242,831 243,563 — (243,563) (100.0)%
DRAFT
City Manager's Office
Film
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 176
DRAFT
Administrative Services
DRAFT
Administrative Services
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 178
Department Expense by Fund
Fund FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 12,015,750 10,937,325 15,748,575 4,811,250 44.0% 112 Information Technology ISF 5,275,461 7,672,178 8,097,937 425,759 5.5% 113 General Liability ISF 6,745,383 5,891,598 7,751,556 1,859,958 31.6% 120 Employee Benefits 2,497,193 1,080,580 1,745,813 665,233 61.6% 150 Capital Projects 4,280,616 — — — —%
200 La County Grants - Other 3,180 — — — —%
201 Aqmd Grants 43,315 5,279 — (5,279) (100.0)%
202 Measure H 26,722 — — — —%
210 Measure A — 121,037 198,734 77,697 64.2%
211 Measure M 1,619,773 6,363,906 1,626,528 (4,737,378) (74.4)% 213 Metro - Local 49,306 — — — —%
214 Gas Tax 813,094 743,243 2,841,390 2,098,147 282.3%
215 Gas Tax - Sb 1 26,184 — — — —%
216 Tda 3 12,464 — — — —%
217 Tda 8 5,869,807 5,869,807 9,775,678 3,905,871 66.5% 218 Proposition A 1,627,136 1,630,200 2,268,300 638,100 39.1% 222 Surface Transportation Program 9 — — — —%
225 Measure R 1,079,849 1,081,420 1,084,082 2,662 0.2%
230 State Grants - Other 16,762 — — — —%
300 Federal Grants - Other 1,677,083 — — — —%
301 Traffic Safety 133,025 260,000 — (260,000) (100.0)% 310 Cdbg 571,453 — — — —%
312 Neighborhood Stabilization 224,766 — — — —%
313 Home Grant 719 719 — (719) (100.0)%
314 Low-Moderate Income Housing 29,236,822 114,829 — (114,829) (100.0)% 401 Agency Fund 23,553 — — — —%
413 Urban Structures Impact Fee 51,148 42,507 46,617 4,110 9.7% 414 Traffic Impact Fees 1,595 — — — —%
416 Zero Net Energy (Solar) 505 — — — —%
420 Sewer Maintenance District 488,957 484,718 1,063,696 578,978 119.4% 421 Landscape Maintenance District 251,052 251,299 339,516 88,217 35.1% 422 Lighting Maintenance District 1,097,247 127,854 1,803,995 1,676,141 1,311.0% 423 Drainage Maint District 200,155 174,708 595,355 420,647 240.8% 424 Recycled Water Fund 16,845 16,266 57,061 40,795 250.8% 500 Lancaster Power Authority 1,348,196 1,157,509 1,314,926 157,417 13.6% 501 Lancaster Choice Energy 79,898,941 51,674,482 78,409,736 26,735,254 51.7% 530 Lancaster Financing Authority 4,224,807 3,553,681 7,363,554 3,809,873 107.2% DRAFT
Administrative Services

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 179
601 Avaqmd 905,556 1,029,244 1,448,219 418,975 40.7%
650 Antelope Valley Fair — — 235,027 235,027 —%
841 Other Post Employment Benefits 9,113 — — — —%
851 Cfd 89-1 Eastside Water Fund 2,185 — — — —%
Department Total 162,365,726 100,284,389 143,816,294 43,531,905 43.4% Department Expense by Division
Category FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
1200 City Clerk 1,343,232 1,797,538 2,125,743 328,205 18.3% 1320 Risk Management 6,745,383 5,891,598 7,751,556 1,859,958 31.6% 1400 Human Resources 2,755,555 2,946,744 3,917,409 970,665 32.9% 1700 Finance/It Administration 1,297,665 1,360,733 2,194,929 834,196 61.3% 1710 Accounting 1,869,399 1,982,984 1,167,254 (815,730) (41.1)% 1720 Treasury 866,555 898,024 1,827,605 929,581 103.5%
1730 Procurement 369,023 569,574 379,939 (189,635) (33.3)% 1800 Information Technology 4,972,851 7,238,476 7,503,937 265,461 3.7% 1810 Information Technology-GIS 302,657 433,750 435,000 1,250 0.3% 1820 IT - Radio Communications — — 159,000 159,000 —%
1900 General Government 56,342,586 23,353,949 19,553,460 (3,800,489) (16.3)% 7100 Avaqmd 905,556 1,029,244 1,448,219 418,975 40.7%
7500 Antelope Valley Fair — — 235,027 235,027 —%
8000 Debt Services 4,914,466 — 11,071,519 11,071,519 —% 8010 LRBs 24A BASE RENTAL — — 5,302,200 5,302,200 —%
8020 LRBs 24B BASE RENTAL — — 1,727,469 1,727,469 —%
9100 Lancaster Choice Energy 78,980,541 51,602,396 77,016,029 25,413,633 49.2% 9150 Energy 19,798 370,379 — (370,379) (100.0)%
9170 Hydrogen 680,458 809,000 — (809,000) (100.0)%
Department Total 162,365,726 100,284,389 143,816,294 43,531,905 43.4% Department Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Debt Service & Capital Outlay 5,396,205 6,194,685 10,737,634 4,542,949 73.3% Operating Expenses 125,656,352 68,322,027 102,713,637 34,391,610 50.3% Salary and Benefits 11,047,006 7,317,915 8,729,335 1,411,420 19.3% Transfers Out 20,266,164 18,449,762 21,635,688 3,185,926 17.3% Department Total 162,365,726 100,284,389 143,816,294 43,531,905 43.4% Department Expense by Fund
Fund FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Administrative Services
City Clerk
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 180
City Clerk

Organization Detail:

Administrative Services
City Clerk & Risk
Department/Division no. 1200, 1210, 1300, 1320

City Clerk
Assistant
City Clerk Coordinator I Analyst
Administrative
Assistant
DRAFT
Administrative Services
City Clerk
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 181
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,343,232 1,797,538 2,125,743 328,205 18.3% Department Total 1,343,232 1,797,538 2,125,743 328,205 18.3% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 415,344 559,362 476,069 (83,293) (14.9)% 5103 Over-Time Salaries — 750 — (750) (100.0)%
5104 Temporary Salaries 69,654 63,040 48,040 (15,000) (23.8)% 5201 Health/Dental Insurance 77,341 90,000 87,877 (2,123) (2.4)% 5202 Life Insurance 619 — 566 566 —%
5203 Accidental Death Dismember 122 — 129 129 —%
5204 LT/ST Disability 1,798 — 1,825 1,825 —%
5205 FICA/Medicare 6,994 — 6,903 6,903 —%
5206 CalPERS Retirement 126,577 164,210 154,338 (9,872) (6.0)% 5208 Workers' Compensation 14,125 24,500 20,852 (3,648) (14.9)% 5209 Deferred Compensation 19,865 42,210 23,803 (18,407) (43.6)% 5211 Retiree Health Savings 12,668 — 13,308 13,308 —%
5212 Unemployment 1,940 — 1,904 1,904 —%
5214 Fringe Benefits — 13,834 — (13,834) (100.0)%
Salary and Benefits Total 747,046 957,906 835,616 (122,290) (12.8)% Operating Expenses
5310 Operating Materials &
Supplies
1,970 4,975 6,975 2,000 40.2%
5311 Postage — 150 150 — —%
5313 Elections Expense 395,808 450,000 620,000 170,000 37.8% 5360 Computers Hardware 69,563 69,563 342,596 273,033 392.5% 5400 Dues & Memberships 850 859 859 — —%
5409 General Liability 77,709 77,709 80,423 2,714 3.5%
5600 Misc Expenses — 11,953 — (11,953) (100.0)%
5710 Professional/Technical Service 18,363 130,000 170,000 40,000 30.8% 5720 Advertising 28,451 85,000 60,000 (25,000) (29.4)%
5730 Printing/Binding — 353 353 — —%
5900 Meetings & Conferences 3,192 8,300 8,000 (300) (3.6)% 5910 Travel/Mileage
Reimbursement
— 270 270 — —%
5920 Training 281 500 500 — —%
Operating Expenses Total 596,186 839,632 1,290,127 450,495 53.7% Department Total 1,343,232 1,797,538 2,125,743 328,205 18.3% DRAFT
Administrative Services
Risk Management
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 182
Risk Management
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
113 General Liability ISF 6,745,383 5,891,598 7,751,556 1,859,958 31.6% Department Total 6,745,383 5,891,598 7,751,556 1,859,958 31.6% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 123,561 123,561 126,045 2,484 2.0% 5201 Health/Dental Insurance — 18,000 — (18,000) (100.0)% 5202 Life Insurance 155 — 139 139 —%
5203 Accidental Death Dismember 31 — 32 32 —%
5204 LT/ST Disability 1,441 — 1,400 1,400 —%
5205 FICA/Medicare 1,864 — 1,828 1,828 —%
5206 CalPERS Retirement 37,528 36,273 40,863 4,590 12.7% 5208 Workers' Compensation 3,846 5,412 5,521 109 2.0%
5209 Deferred Compensation 12,356 10,749 12,604 1,855 17.3% 5211 Retiree Health Savings 7,809 — 6,721 6,721 —%
5212 Unemployment 513 — 504 504 —%
5214 Fringe Benefits — 4,016 — (4,016) (100.0)%
Salary and Benefits Total 189,104 198,011 195,656 (2,355) (1.2)% Operating Expenses
5311 Postage 25 200 100 (100) (50.0)%
5400 Dues & Memberships 425 2,019 1,100 (919) (45.5)%
5410 Liabilities Insurance 4,183,141 4,464,218 6,250,000 1,785,782 40.0% 5740 Legal Services 741,322 550,000 700,000 150,000 27.3% 5745 Legal Claims 1,631,364 675,000 600,000 (75,000) (11.1)% 5900 Meetings & Conferences — 1,150 3,700 2,550 221.7%
5910 Travel/Mileage
Reimbursement
— 1,000 1,000 — —%
Operating Expenses Total 6,556,278 5,693,587 7,555,900 1,862,313 32.7% Department Total 6,745,383 5,891,598 7,751,556 1,859,958 31.6% DRAFT
Administrative Services
Human Resources
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 183
Human Resources

Organization Detail:

Administrative Services
Human Resources
Department/Division nos. 1400

Assistant Director
Manager
Assitant Manager
Coordinator I/II/III (5)
Specialist I
Senior Analyst
Specialist I
DRAFT
Administrative Services
Human Resources
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 184
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 2,624,015 2,819,080 3,820,705 1,001,625 35.5% 420 Sewer Maintenance District 131,541 127,664 96,704 (30,960) (24.3)% Department Total 2,755,555 2,946,744 3,917,409 970,665 32.9% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,101,579 1,070,843 1,274,345 203,502 19.0% 5104 Temporary Salaries 123,810 120,000 100,000 (20,000) (16.7)% 5201 Health/Dental Insurance 184,071 180,000 254,857 74,857 41.6% 5202 Life Insurance 1,525 — 1,490 1,490 —%
5203 Accidental Death Dismember 302 — 340 340 —%
5204 LT/ST Disability 5,602 — 6,052 6,052 —%
5205 FICA/Medicare 17,849 — 18,478 18,478 —%
5206 CalPERS Retirement 351,346 314,363 413,134 98,771 31.4% 5208 Workers' Compensation 37,568 46,903 55,737 8,834 18.8% 5209 Deferred Compensation 55,076 78,470 63,627 (14,843) (18.9)% 5211 Retiree Health Savings 32,940 — 32,009 32,009 —%
5212 Unemployment 5,020 — 5,097 5,097 —%
5214 Fringe Benefits — 28,328 — (28,328) (100.0)%
Salary and Benefits Total 1,916,689 1,838,907 2,225,167 386,260 21.0% Operating Expenses
5310 Operating Materials &
Supplies
8,720 10,000 10,000 — —%
5311 Postage 338 250 250 — —%
5312 Special Activity Supplies 73,125 94,312 50,000 (44,312) (47.0)% 5350 Non-Capital Equipment 7,195 7,195 — (7,195) (100.0)% 5360 Computers Hardware 115,854 115,854 757,342 641,488 553.7% 5400 Dues & Memberships 4,872 11,000 6,000 (5,000) (45.5)% 5409 General Liability 170,336 170,336 233,450 63,114 37.1% 5412 Recruitment Expense 36,912 51,810 114,200 62,390 120.4% 5600 Misc Expenses — 4,864 — (4,864) (100.0)%
5710 Professional/Technical Service 297,413 502,175 434,000 (68,175) (13.6)% 5730 Printing/Binding — 400 2,000 1,600 400.0%
5900 Meetings & Conferences 3,171 4,056 5,000 944 23.3% 5910 Travel/Mileage
Reimbursement
459 — — — —%
5911 Tuition Reimbursement 25,631 41,414 50,000 8,586 20.7% DRAFT
Administrative Services
Human Resources
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 185
5920 Training 55,668 50,000 25,000 (25,000) (50.0)%
5930 Publications/Journals — 5,000 5,000 — —%
6203 Administrative Overhead 39,173 39,173 — (39,173) (100.0)% Operating Expenses Total 838,867 1,107,837 1,692,242 584,405 52.8% Department Total 2,755,555 2,946,744 3,917,409 970,665 32.9% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Administrative Services
Finance/IT Administration
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 186
Finance/IT Administration

Assistant Director
Senior Analyst Admin Assistant
Coordinator II Analyst
Manager
Purchasing Agent (2) Accountant (2)
Technician I/II (2) Senior Specialist
Manager
Accountant (2)
Technician I
Organization Detail:

Administrative Services
Finance & LCE
Department/Division nos. 1700, 1710, 1720, 1730, 9100

DRAFT
Administrative Services
Finance/IT Administration
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 187
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,297,665 1,360,733 1,690,252 329,519 24.2% 501 Lancaster Choice Energy — — 504,677 504,677 —%
Department Total 1,297,665 1,360,733 2,194,929 834,196 61.3% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 393,102 392,074 916,545 524,471 133.8% 5103 Over-Time Salaries — — 5,000 5,000 —%
5104 Temporary Salaries 70,266 111,000 100,000 (11,000) (9.9)% 5201 Health/Dental Insurance 47,215 54,000 149,150 95,150 176.2% 5202 Life Insurance 524 — 1,049 1,049 —%
5203 Accidental Death Dismember 104 — 239 239 —%
5204 LT/ST Disability 1,438 — 3,720 3,720 —%
5205 FICA/Medicare 6,862 — 13,290 13,290 —%
5206 CalPERS Retirement 137,990 115,100 297,138 182,038 158.2% 5208 Workers' Compensation 14,467 17,173 40,066 22,893 133.3% 5209 Deferred Compensation 27,021 30,814 49,870 19,056 61.8% 5211 Retiree Health Savings 12,511 — 22,267 22,267 —%
5212 Unemployment 1,901 — 3,666 3,666 —%
5214 Fringe Benefits 102 10,101 — (10,101) (100.0)%
Salary and Benefits Total 713,502 730,262 1,601,999 871,737 119.4% Operating Expenses
5310 Operating Materials &
Supplies
3,353 3,000 6,000 3,000 100.0%
5311 Postage 847 400 1,000 600 150.0%
5315 Uniforms — — 1,000 1,000 —%
5360 Computers Hardware 98,736 98,736 128,965 30,229 30.6% 5400 Dues & Memberships 8,380 190 1,200 1,010 531.6%
5409 General Liability 54,613 54,613 145,814 91,201 167.0% 5600 Misc Expenses 173 — — — —%
5610 Cash Variance 1,368 — — — —%
5700 Services 25,688 29,000 — (29,000) (100.0)%
5710 Professional/Technical Service 230,411 245,000 35,000 (210,000) (85.7)% 5730 Printing/Binding 148,426 185,132 30,100 (155,032) (83.7)% 5900 Meetings & Conferences 2,345 6,000 13,800 7,800 130.0% DRAFT
Administrative Services
Finance/IT Administration
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 188
5910 Travel/Mileage
Reimbursement
6,954 5,700 24,700 19,000 333.3%
5920 Training 2,870 2,700 5,350 2,650 98.1%
5940 Credit Card & Bank Charges — — 200,000 200,000 —%
Operating Expenses Total 584,162 630,471 592,930 (37,541) (6.0)% Department Total 1,297,665 1,360,733 2,194,929 834,196 61.3% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Administrative Services
Accounting
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 189
Accounting
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,869,399 1,982,984 1,034,477 (948,507) (47.8)% 501 Lancaster Choice Energy — — 132,777 132,777 —%
Department Total 1,869,399 1,982,984 1,167,254 (815,730) (41.1)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 802,094 866,425 435,890 (430,535) (49.7)% 5103 Over-Time Salaries 1,687 2,000 2,400 400 20.0%
5104 Temporary Salaries 120,245 100,000 — (100,000) (100.0)% 5201 Health/Dental Insurance 131,982 126,000 87,877 (38,123) (30.3)% 5202 Life Insurance 1,040 — 516 516 —%
5203 Accidental Death Dismember 211 — 118 118 —%
5204 LT/ST Disability 3,408 — 1,792 1,792 —%
5205 FICA/Medicare 13,381 — 6,332 6,332 —%
5206 CalPERS Retirement 256,851 254,353 141,313 (113,040) (44.4)% 5208 Workers' Compensation 27,976 37,949 19,127 (18,822) (49.6)% 5209 Deferred Compensation 39,490 63,914 21,795 (42,120) (65.9)% 5211 Retiree Health Savings 22,336 — 12,253 12,253 —%
5212 Unemployment 3,736 — 1,747 1,747 —%
5214 Fringe Benefits — 21,453 — (21,453) (100.0)%
Salary and Benefits Total 1,424,437 1,472,094 731,159 (740,935) (50.3)% Operating Expenses
5310 Operating Materials &
Supplies
4,151 3,500 — (3,500) (100.0)%
5360 Computers Hardware 86,454 86,454 55,682 (30,772) (35.6)% 5400 Dues & Memberships 150 1,700 — (1,700) (100.0)%
5409 General Liability 108,768 108,768 80,413 (28,355) (26.1)% 5413 Government Fees/Licenses 1,651 1,700 — (1,700) (100.0)% 5710 Professional/Technical Service 226,954 294,468 300,000 5,532 1.9% 5900 Meetings & Conferences 8,147 7,300 — (7,300) (100.0)% 5910 Travel/Mileage
Reimbursement
8,389 7,000 — (7,000) (100.0)%
5920 Training 298 — — — —%
Operating Expenses Total 444,963 510,890 436,095 (74,795) (14.6)% Department Total 1,869,399 1,982,984 1,167,254 (815,730) (41.1)% DRAFT
Administrative Services
Treasury
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 190
Treasury
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 866,555 898,024 1,827,605 929,581 103.5% Department Total 866,555 898,024 1,827,605 929,581 103.5% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 316,650 430,068 625,016 194,948 45.3% 5103 Over-Time Salaries 217 750 1,000 250 33.3%
5201 Health/Dental Insurance 77,994 72,000 126,824 54,824 76.1% 5202 Life Insurance 436 — 724 724 —%
5203 Accidental Death Dismember 89 — 165 165 —%
5204 LT/ST Disability 1,335 — 2,559 2,559 —%
5205 FICA/Medicare 4,575 — 9,090 9,090 —%
5206 CalPERS Retirement 96,173 126,254 202,626 76,372 60.5% 5208 Workers' Compensation 9,760 18,837 27,352 8,515 45.2% 5209 Deferred Compensation 15,832 31,731 31,131 (600) (1.9)% 5211 Retiree Health Savings 7,844 — 15,848 15,848 —%
5212 Unemployment 1,267 — 2,508 2,508 —%
5214 Fringe Benefits — 10,703 — (10,703) (100.0)%
Salary and Benefits Total 532,173 690,343 1,044,841 354,498 51.4% Operating Expenses
5360 Computers Hardware 29,528 29,528 322,145 292,617 991.0% 5409 General Liability 62,153 62,153 120,619 58,466 94.1% 5700 Services — — 320,000 320,000 —%
5710 Professional/Technical Service 16,615 36,000 20,000 (16,000) (44.4)% 5940 Credit Card & Bank Charges 226,086 80,000 — (80,000) (100.0)% Operating Expenses Total 334,382 207,681 782,764 575,083 276.9% Department Total 866,555 898,024 1,827,605 929,581 103.5% DRAFT
Administrative Services
Procurement
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 191
Procurement
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 369,023 569,574 379,939 (189,635) (33.3)% Department Total 369,023 569,574 379,939 (189,635) (33.3)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 182,145 302,295 190,094 (112,201) (37.1)% 5201 Health/Dental Insurance 28,941 54,000 40,298 (13,702) (25.4)% 5202 Life Insurance 240 — 221 221 —%
5203 Accidental Death Dismember 45 — 50 50 —%
5204 LT/ST Disability 786 — 781 781 —%
5205 FICA/Medicare 2,757 — 2,756 2,756 —%
5206 CalPERS Retirement 53,999 88,744 61,627 (27,117) (30.6)% 5208 Workers' Compensation 5,257 13,241 8,326 (4,915) (37.1)% 5209 Deferred Compensation 8,890 21,415 9,505 (11,910) (55.6)% 5211 Retiree Health Savings 4,688 — 4,200 4,200 —%
5212 Unemployment 762 — 760 760 —%
5214 Fringe Benefits — 7,498 — (7,498) (100.0)%
Salary and Benefits Total 288,509 487,193 318,619 (168,574) (34.6)% Operating Expenses
5360 Computers Hardware 28,346 28,346 18,814 (9,532) (33.6)% 5400 Dues & Memberships 2,062 2,800 2,300 (500) (17.9)% 5409 General Liability 46,615 46,615 40,206 (6,409) (13.7)% 5730 Printing/Binding 1,440 1,500 — (1,500) (100.0)%
5900 Meetings & Conferences 894 1,500 — (1,500) (100.0)% 5920 Training 1,156 1,620 — (1,620) (100.0)%
Operating Expenses Total 80,514 82,381 61,320 (21,061) (25.6)% Department Total 369,023 569,574 379,939 (189,635) (33.3)% DRAFT
Administrative Services
Information Technology
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 192
Information Technology

Organization Detail:

Administrative Services
Information Technology
Department/Division nos. 1800, 1810, 1820

Assistant Director
Manager
IT Analyst II
IT Analyst I (2)
Coordinator II
Specialist I (2)
DRAFT
Administrative Services
Information Technology
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 193
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
112 Information Technology ISF 4,972,803 7,238,428 7,503,937 265,509 3.7% 214 Gas Tax 24 24 — (24) (100.0)%
420 Sewer Maintenance District 24 24 — (24) (100.0)%
Department Total 4,972,851 7,238,476 7,503,937 265,461 3.7% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 828,752 842,163 1,041,088 198,925 23.6% 5103 Over-Time Salaries — 5,360 — (5,360) (100.0)%
5106 Salaries (Offset) — — (40,702) (40,702) —%
5201 Health/Dental Insurance 161,716 126,000 213,416 87,416 69.4% 5202 Life Insurance 1,098 — 1,175 1,175 —%
5203 Accidental Death Dismember 216 — 268 268 —%
5204 LT/ST Disability 3,515 — 4,139 4,139 —%
5205 FICA/Medicare 12,164 — 15,096 15,096 —%
5206 CalPERS Retirement 251,716 247,231 337,514 90,283 36.5% 5208 Workers' Compensation 25,243 36,887 45,600 8,713 23.6% 5209 Deferred Compensation 41,438 59,372 52,054 (7,318) (12.3)% 5211 Retiree Health Savings 19,064 — 23,599 23,599 —%
5212 Unemployment 3,353 — 4,164 4,164 —%
5214 Fringe Benefits — 20,754 — (20,754) (100.0)%
5216 Fringe Benefits (Offset) — — (26,501) (26,501) —%
Salary and Benefits Total 1,348,273 1,337,767 1,670,911 333,144 24.9% Operating Expenses
5310 Operating Materials &
Supplies
360 500 500 — —%
5311 Postage 64 400 400 — —%
5312 Special Activity Supplies — 5,000 2,000 (3,000) (60.0)% 5314 Fuel 145 1,187 2,977 1,790 150.8%
5321 Vehicle Operations 3,193 3,193 4,513 1,320 41.3%
5360 Computers Hardware 1,027,274 1,271,163 702,350 (568,813) (44.7)% 5361 Computers Software 1,659,472 3,590,808 3,735,180 144,372 4.0% 5400 Dues & Memberships 2,000 1,000 3,000 2,000 200.0%
5409 General Liability 108,768 108,768 160,825 52,057 47.9% 5710 Professional/Technical Service 136,165 191,884 258,000 66,116 34.5% 5730 Printing/Binding — — 164,000 164,000 —%
5790 Repair & Maintenance
Services
— 4,090 — (4,090) (100.0)%
DRAFT
Administrative Services
Information Technology
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 194
5801 Telephone 435,632 460,281 459,000 (1,281) (0.3)%
5805 Wireless 223,720 237,388 305,280 67,892 28.6%
5910 Travel/Mileage
Reimbursement
— — 25,000 25,000 —%
5920 Training 27,737 25,000 10,000 (15,000) (60.0)%
6203 Administrative Overhead 48 48 — (48) (100.0)%
Operating Expenses Total 3,624,578 5,900,709 5,833,025 (67,684) (1.1)% Department Total 4,972,851 7,238,476 7,503,937 265,461 3.7% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Administrative Services
Information Technology-GIS
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 195
Information Technology-GIS
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
112 Information Technology ISF 302,657 433,750 435,000 1,250 0.3% Department Total 302,657 433,750 435,000 1,250 0.3%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Operating Expenses
5310 Operating Materials &
Supplies
— — 1,000 1,000 —%
5360 Computers Hardware 2,000 2,000 — (2,000) (100.0)%
5361 Computers Software 134,890 264,250 274,000 9,750 3.7% 5710 Professional/Technical Service 165,768 167,500 160,000 (7,500) (4.5)% Operating Expenses Total 302,657 433,750 435,000 1,250 0.3% Department Total 302,657 433,750 435,000 1,250 0.3%
DRAFT
Administrative Services
Information Technology - Radio Communications
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 196
Information Technology - Radio Communications
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
112 Information Technology ISF — — 159,000 159,000 —%
Department Total — — 159,000 159,000 —%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Operating Expenses
5360 Computers Hardware — — 64,000 64,000 —%
5710 Professional/Technical Service — — 95,000 95,000 —% Operating Expenses Total — — 159,000 159,000 —%
Department Total — — 159,000 159,000 —%
DRAFT
Administrative Services
General Government
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 197
General Government
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 3,603,425 1,287,466 (435,381) (1,722,847) (133.8)% 120 Employee Benefits 2,497,193 1,080,580 1,745,813 665,233 61.6% 150 Capital Projects 4,280,616 — — — —%
200 La County Grants - Other 3,180 — — — —%
201 Aqmd Grants 43,315 5,279 — (5,279) (100.0)%
202 Measure H 26,722 — — — —%
210 Measure A — 121,037 3,169 (117,868) (97.4)%
211 Measure M 1,619,773 6,363,906 7,098 (6,356,808) (99.9)% 213 Metro - Local 49,306 — — — —%
214 Gas Tax 813,070 743,219 2,815,882 2,072,663 278.9%
215 Gas Tax - Sb 1 26,184 — — — —%
216 Tda 3 12,464 — — — —%
217 Tda 8 5,869,807 5,869,807 9,775,678 3,905,871 66.5% 218 Proposition A 1,627,136 1,630,200 2,268,300 638,100 39.1% 222 Surface Transportation
Program
9 — — — —%
225 Measure R 1,079,849 1,081,420 4,462 (1,076,958) (99.6)% 230 State Grants - Other 16,762 — — — —%
300 Federal Grants - Other 1,677,083 — — — —%
301 Traffic Safety 133,025 260,000 — (260,000) (100.0)% 310 Cdbg 571,453 — — — —%
312 Neighborhood Stabilization 224,766 — — — —%
313 Home Grant 719 719 — (719) (100.0)%
314 Low-Moderate Income Housing 29,236,822 114,829 — (114,829) (100.0)% 401 Agency Fund 23,553 — — — —%
413 Urban Structures Impact Fee 51,148 42,507 4,103 (38,404) (90.3)% 414 Traffic Impact Fees 1,595 — — — —%
416 Zero Net Energy (Solar) 505 — — — —%
420 Sewer Maintenance District 357,393 357,030 941,483 584,453 163.7% 421 Landscape Maintenance
District
251,052 251,299 228,979 (22,320) (8.9)%
422 Lighting Maintenance District 127,854 127,854 830,338 702,484 549.4% 423 Drainage Maint District 200,155 174,708 569,847 395,139 226.2% 424 Recycled Water Fund 16,845 16,266 57,061 40,795 250.8% 500 Lancaster Power Authority 940,355 884 884 — —%
DRAFT
Administrative Services
General Government
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 198
501 Lancaster Choice Energy 271,201 271,258 735,744 464,486 171.2% 530 Lancaster Financing Authority 676,953 3,553,681 — (3,553,681) (100.0)% 841 Other Post Employment
Benefits
9,113 — — — —%
851 Cfd 89-1 Eastside Water Fund 2,185 — — — —%
Department Total 56,342,586 23,353,949 19,553,460 (3,800,489) (16.3)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 546,020 — — — —%
5106 Salaries (Offset) — (3,103,250) (3,323,694) (220,444) 7.1% 5201 Health/Dental Insurance 1,931,187 1,080,580 1,745,813 665,233 61.6% 5212 Unemployment 14,711 — — — —%
5214 Fringe Benefits 24,862 155,000 — (155,000) (100.0)% Salary and Benefits Total 2,516,780 (1,867,670) (1,577,881) 289,789 (15.5)% Operating Expenses
5330 Rentals/Leases (223,505) — — — —%
5361 Computers Software (887,743) — — — —%
5400 Dues & Memberships — — 40,000 40,000 —%
5413 Government Fees/Licenses 504,305 — — — —%
5600 Misc Expenses 29,454,513 — — — —%
5620 Bad Debt Expense 194,745 — — — —%
5625 Principal Expense 1,021,938 — — — —%
5626 Interest Expense 132,871 — — — —%
5710 Professional/Technical Service 1,935,223 1,612,090 2,210,946 598,856 37.1% 5806 Power Purchase Expense 939,471 — — — —%
5900 Meetings & Conferences — 100,000 — (100,000) (100.0)% 6203 Administrative Overhead 6,086 6,086 4,608,260 4,602,174 75,619.0% Operating Expenses Total 33,077,904 1,718,176 6,859,206 5,141,030 299.2% Debt Service & Capital Outlay
7000 Debt Services - Prin 472,944 5,053,681 — (5,053,681) (100.0)% 7100 Debt Service - Interest 8,794 — — — —%
Debt Service & Capital Outlay Total 481,738 5,053,681 — (5,053,681) (100.0)% Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Administrative Services
General Government
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 199
Transfers Out
6112 Information Technology ISF 1,171,160 1,174,851 1,079,978 (94,873) (8.1)% 6113 General Liability ISF 577,814 579,402 577,815 (1,587) (0.3)% 6999 Inter-Fund Transfers Out 18,517,190 16,695,509 12,614,342 (4,081,167) (24.4)% Transfers Out Total 20,266,164 18,449,762 14,272,135 (4,177,627) (22.6)% Department Total 56,342,586 23,353,949 19,553,460 (3,800,489) (16.3)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Administrative Services
AVAQMD
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 200
AVAQMD

Organization Detail:

Administrative Services
Air Quality Management District
Department/Division no. 7100

Director
Analyst
Senior Inspector
Inspector
Specialist I
Engineering Technician
Coordinator I
DRAFT
Administrative Services
AVAQMD
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 201
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
601 Avaqmd 905,556 1,029,244 1,448,219 418,975 40.7%
Department Total 905,556 1,029,244 1,448,219 418,975 40.7% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 477,529 641,266 877,283 236,017 36.8% 5201 Health/Dental Insurance 116,242 108,000 155,054 47,054 43.6% 5202 Life Insurance 929 — 984 984 —%
5203 Accidental Death Dismember 183 — 225 225 —%
5204 LT/ST Disability 2,884 — 3,318 3,318 —%
5205 FICA/Medicare 10,221 — 12,721 12,721 —%
5206 CalPERS Retirement 213,818 188,254 284,409 96,155 51.1% 5208 Workers' Compensation 21,220 28,087 38,425 10,338 36.8% 5209 Deferred Compensation 41,265 47,703 51,021 3,318 7.0% 5211 Retiree Health Savings 18,451 — 21,271 21,271 —%
5212 Unemployment 2,816 — 3,509 3,509 —%
5214 Fringe Benefits — 15,934 — (15,934) (100.0)%
Salary and Benefits Total 905,556 1,029,244 1,448,219 418,975 40.7% Department Total 905,556 1,029,244 1,448,219 418,975 40.7% DRAFT
Administrative Services
Antelope Valley Fair
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 202
Antelope Valley Fair
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
650 Antelope Valley Fair — — 235,027 235,027 —%
Department Total — — 235,027 235,027 —%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries — — 162,807 162,807 —%
5201 Health/Dental Insurance — — 28,782 28,782 —%
5202 Life Insurance — — 180 180 —%
5203 Accidental Death Dismember — — 41 41 —%
5204 LT/ST Disability — — 661 661 —%
5205 FICA/Medicare — — 2,361 2,361 —%
5206 CalPERS Retirement — — 18,918 18,918 —%
5208 Workers' Compensation — — 7,131 7,131 —%
5209 Deferred Compensation — — 8,140 8,140 —%
5211 Retiree Health Savings — — 5,356 5,356 —%
5212 Unemployment — — 651 651 —%
Salary and Benefits Total — — 235,027 235,027 —%
Department Total — — 235,027 235,027 —%
DRAFT
Administrative Services
Debt Services
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 203
Debt Services
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund — — 1,790,401 1,790,401 —%
210 Measure A — — 195,565 195,565 —%
211 Measure M — — 1,619,430 1,619,430 —%
214 Gas Tax — — 25,508 25,508 —%
225 Measure R — — 1,079,620 1,079,620 —%
413 Urban Structures Impact Fee — — 42,514 42,514 —%
420 Sewer Maintenance District — — 25,508 25,508 —%
421 Landscape Maintenance
District
— — 110,537 110,537 —%
422 Lighting Maintenance District 969,393 — 973,657 973,657 —% 423 Drainage Maint District — — 25,508 25,508 —%
500 Lancaster Power Authority 397,220 — 1,309,042 1,309,042 —% 501 Lancaster Choice Energy — — 25,508 25,508 —%
530 Lancaster Financing Authority 3,547,853 — 3,848,719 3,848,719 —% Department Total 4,914,466 — 11,071,519 11,071,519 —%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Debt Service & Capital Outlay
7000 Debt Services - Prin 1,750,000 — 3,561,738 3,561,738 —% 7100 Debt Service - Interest 3,164,466 — 3,661,061 3,661,061 —% Debt Service & Capital Outlay Total 4,914,466 — 7,222,800 7,222,800 —% Transfers Out
6999 Inter-Fund Transfers Out — — 3,848,719 3,848,719 —% Transfers Out Total — — 3,848,719 3,848,719 —%
Department Total 4,914,466 — 11,071,519 11,071,519 —%
DRAFT
Administrative Services
LRBs 24A BASE RENTAL
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 204
LRBs 24A BASE RENTAL
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund — — 2,651,100 2,651,100 —%
530 Lancaster Financing Authority — — 2,651,100 2,651,100 —% Department Total — — 5,302,200 5,302,200 —%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Debt Service & Capital Outlay
7100 Debt Service - Interest — — 2,651,100 2,651,100 —% Debt Service & Capital Outlay Total — — 2,651,100 2,651,100 —% Transfers Out
6999 Inter-Fund Transfers Out — — 2,651,100 2,651,100 —% Transfers Out Total — — 2,651,100 2,651,100 —%
Department Total — — 5,302,200 5,302,200 —%
DRAFT
Administrative Services
LRBs 24B BASE RENTAL
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 205
LRBs 24B BASE RENTAL
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund — — 863,734 863,734 —%
530 Lancaster Financing Authority — — 863,734 863,734 —% Department Total — — 1,727,469 1,727,469 —%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Debt Service & Capital Outlay
7000 Debt Services - Prin — — 510,000 510,000 —%
7100 Debt Service - Interest — — 353,734 353,734 —%
Debt Service & Capital Outlay Total — — 863,734 863,734 —% Transfers Out
6999 Inter-Fund Transfers Out — — 863,734 863,734 —%
Transfers Out Total — — 863,734 863,734 —%
Department Total — — 1,727,469 1,727,469 —%
DRAFT
Administrative Services
Lancaster Choice Energy
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 206
Lancaster Choice Energy
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 37,060 41,150 — (41,150) (100.0)%
500 Lancaster Power Authority 10,621 1,156,625 5,000 (1,151,625) (99.6)% 501 Lancaster Choice Energy 78,932,860 50,404,621 77,011,029 26,606,408 52.8% Department Total 78,980,541 51,602,396 77,016,029 25,413,633 49.2% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 297,384 295,126 — (295,126) (100.0)% 5201 Health/Dental Insurance 27,156 19,430 — (19,430) (100.0)% 5202 Life Insurance 253 — — — —%
5203 Accidental Death Dismember 49 — — — —%
5204 LT/ST Disability 1,385 — — — —%
5205 FICA/Medicare 4,419 — — — —%
5206 CalPERS Retirement 85,431 86,732 — (86,732) (100.0)% 5208 Workers' Compensation 8,934 12,927 — (12,927) (100.0)% 5209 Deferred Compensation 31,382 22,200 — (22,200) (100.0)% 5211 Retiree Health Savings 7,314 — — — —%
5212 Unemployment 1,230 — — — —%
5214 Fringe Benefits — 7,444 — (7,444) (100.0)%
Salary and Benefits Total 464,936 443,858 — (443,858) (100.0)% Operating Expenses
5310 Operating Materials &
Supplies
49,560 50,552 50,000 (552) (1.1)%
5311 Postage 130 2,500 500 (2,000) (80.0)%
5312 Special Activity Supplies — — 20,000 20,000 —%
5314 Fuel — 1,187 — (1,187) (100.0)%
5321 Vehicle Operations 3,193 3,193 — (3,193) (100.0)%
5360 Computers Hardware 9,868 9,868 — (9,868) (100.0)%
5400 Dues & Memberships 103,493 107,596 163,000 55,404 51.5% 5409 General Liability 27,192 27,192 — (27,192) (100.0)% 5600 Misc Expenses 822,797 — — — —%
5620 Bad Debt Expense 10,451,111 2,419,190 — (2,419,190) (100.0)% 5700 Services 187,050 — 130,000 130,000 —%
5710 Professional/Technical Service 1,489,523 658,812 1,898,164 1,239,352 188.1% 5720 Advertising 1,650 61,100 30,000 (31,100) (50.9)%
5730 Printing/Binding — 500 500 — —%
DRAFT
Administrative Services
Lancaster Choice Energy
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 207
5740 Legal Services 13,403 23,500 12,000 (11,500) (48.9)% 5790 Repair & Maintenance
Services
— 4,090 — (4,090) (100.0)%
5806 Power Purchase Expense 64,080,519 45,787,927 74,099,107 28,311,180 61.8% 5807 Nem Payouts 634,919 205,000 590,000 385,000 187.8% 5900 Meetings & Conferences — 3,400 6,250 2,850 83.8%
5910 Travel/Mileage
Reimbursement
769 10,500 15,508 5,008 47.7%
5920 Training — 1,000 1,000 — —%
6203 Administrative Overhead 640,427 640,427 — (640,427) (100.0)% Operating Expenses Total 78,515,605 50,017,534 77,016,029 26,998,495 54.0% Debt Service & Capital Outlay
7000 Debt Services - Prin — 735,000 — (735,000) (100.0)% 7100 Debt Service - Interest — 406,004 — (406,004) (100.0)% Debt Service & Capital Outlay Total — 1,141,004 — (1,141,004) (100.0)% Department Total 78,980,541 51,602,396 77,016,029 25,413,633 49.2% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Administrative Services
Energy
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 208
Energy
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 5,376 180,776 — (180,776) (100.0)%
501 Lancaster Choice Energy 14,422 189,603 — (189,603) (100.0)% Department Total 19,798 370,379 — (370,379) (100.0)%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Operating Expenses
5310 Operating Materials &
Supplies
— 100 — (100) (100.0)%
5311 Postage — 200 — (200) (100.0)%
5360 Computers Hardware 5,376 5,376 — (5,376) (100.0)%
5710 Professional/Technical Service 14,422 364,603 — (364,603) (100.0)% 5730 Printing/Binding — 100 — (100) (100.0)%
Operating Expenses Total 19,798 370,379 — (370,379) (100.0)% Department Total 19,798 370,379 — (370,379) (100.0)%
DRAFT
Administrative Services
Hydrogen
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 209
Hydrogen
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
501 Lancaster Choice Energy 680,458 809,000 — (809,000) (100.0)% Department Total 680,458 809,000 — (809,000) (100.0)%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Operating Expenses
5312 Special Activity Supplies 867 1,000 — (1,000) (100.0)% 5319 Donations Expense 31,000 31,000 — (31,000) (100.0)% 5710 Professional/Technical Service 638,044 764,285 — (764,285) (100.0)% 5740 Legal Services 660 2,828 — (2,828) (100.0)%
5900 Meetings & Conferences 9,887 9,887 — (9,887) (100.0)% Operating Expenses Total 680,458 809,000 — (809,000) (100.0)% Department Total 680,458 809,000 — (809,000) (100.0)%
DRAFT
Administrative Services
Hydrogen
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 210
DRAFT
Community Development
DRAFT
Community Development
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 212
Department Expense by Fund
Fund FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 7,954,179 10,282,286 10,992,612 710,325 6.9% 214 Gas Tax 1,383,892 1,595,719 423,601 (1,172,117) (73.5)% 224 Recycling 182,984 317,534 — (317,534) (100.0)%
230 State Grants - Other 225,848 3,096,338 — (3,096,338) (100.0)% 300 Federal Grants - Other — 2,450,524 — (2,450,524) (100.0)% 310 Cdbg 2,368,824 2,668,022 1,582,198 (1,085,824) (40.7)% 313 Home Grant 1,281,382 2,922,046 656,727 (2,265,319) (77.5)% 314 Low-Moderate Income Housing 1,062,230 1,695,185 1,345,242 (349,942) (20.6)% 420 Sewer Maintenance District 9,564 23,575 22,000 (1,575) (6.7)% 421 Landscape Maintenance District 2,573,306 3,262,664 2,905,599 (357,065) (10.9)% 422 Lighting Maintenance District 105,825 118,621 125,498 6,877 5.8% 423 Drainage Maint District 303,000 320,567 33,500 (287,067) (89.5)% 850 Cfd 21-1 Public Services — 6,000 26,000 20,000 333.3% Department Total 17,451,032 28,759,081 18,112,977 (10,646,104) (37.0)% Department Expense by Division
Category FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
2000 Community Development 1,933,226 2,862,392 1,528,057 (1,334,335) (46.6)% 2100 Planning 2,102,519 3,349,123 2,116,140 (1,232,983) (36.8)% 2200 Housing 5,205,460 12,630,598 3,562,235 (9,068,363) (71.8)% 2300 Building And Safety 2,185,483 2,526,510 2,776,217 249,706 9.9% 2410 Community Preservation 1,889 — 3,592,178 3,592,178 —% 2500 Special Districts 58,798 130,330 140,500 10,170 7.8% 2600 Beautification 5,084,713 5,717,286 4,397,482 (1,319,805) (23.1)% 2700 Environmental 878,945 1,542,842 169 (1,542,673) (100.0)% Department Total 17,451,032 28,759,081 18,112,977 (10,646,104) (37.0)% Department Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Debt Service & Capital Outlay 585,891 1,007,263 — (1,007,263) (100.0)% Operating Expenses 9,628,568 20,461,876 10,115,867 (10,346,009) (50.6)% Salary and Benefits 7,059,034 7,289,942 7,997,110 707,168 9.7% Transfers Out 177,539 — — — —%
Department Total 17,451,032 28,759,081 18,112,977 (10,646,104) (37.0)% DRAFT
Community Development
Community Development
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 213
Community Development

Organization Detail:

Community Development
Administration & Beautification
Department/Division nos. 2000, 2500, 2600
Director
Administrative Assistant Specialist I
Assistant Director Senior Analyst
Senior Specialist
Coordinator III
DRAFT
Community Development
Community Development
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 214
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,910,682 2,042,477 1,528,057 (514,420) (25.2)% 214 Gas Tax 7,638 10,000 — (10,000) (100.0)%
230 State Grants - Other 9,898 796,000 — (796,000) (100.0)% 314 Low-Moderate Income Housing 5,008 13,915 — (13,915) (100.0)% Department Total 1,933,226 2,862,392 1,528,057 (1,334,335) (46.6)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 544,597 414,483 552,584 138,101 33.3% 5104 Temporary Salaries 189,035 200,000 208,511 8,511 4.3% 5201 Health/Dental Insurance 108,885 54,000 89,224 35,224 65.2% 5202 Life Insurance 727 — 619 619 —%
5203 Accidental Death Dismember 144 — 141 141 —%
5204 LT/ST Disability 3,142 — 3,335 3,335 —%
5205 FICA/Medicare 10,764 — 8,012 8,012 —%
5206 CalPERS Retirement 194,959 121,678 179,144 57,466 47.2% 5208 Workers' Compensation 22,734 18,154 24,177 6,023 33.2% 5209 Deferred Compensation 35,815 31,266 34,090 2,824 9.0% 5211 Retiree Health Savings 13,342 — 15,160 15,160 —%
5212 Unemployment 2,988 — 2,210 2,210 —%
5214 Fringe Benefits — 11,155 — (11,155) (100.0)%
Salary and Benefits Total 1,127,132 850,736 1,117,208 266,472 31.3% Operating Expenses
5310 Operating Materials &
Supplies
14,018 9,703 37,500 27,797 286.5%
5312 Special Activity Supplies 20,942 85,000 — (85,000) (100.0)% 5314 Fuel — — 1,104 1,104 —%
5321 Vehicle Operations — — 7,682 7,682 —%
5360 Computers Hardware 53,679 53,679 230,448 176,769 329.3% 5400 Dues & Memberships 98 — 5,000 5,000 —%
5409 General Liability 46,615 46,615 65,335 18,720 40.2% 5600 Misc Expenses — 2,765 — (2,765) (100.0)%
5655 Assessments — — 250 250 —%
5656 Grant Expense 9,898 902,000 — (902,000) (100.0)%
5710 Professional/Technical Service 45,189 432,532 — (432,532) (100.0)% 5900 Meetings & Conferences 99,397 104,362 39,114 (65,248) (62.5)% DRAFT
Community Development
Community Development
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 215
5910 Travel/Mileage
Reimbursement
— — 24,416 24,416 —%
Operating Expenses Total 289,836 1,636,656 410,850 (1,225,806) (74.9)% Debt Service & Capital Outlay
8010 Property Aquistion 375,000 375,000 — (375,000) (100.0)% Debt Service & Capital Outlay Total 375,000 375,000 — (375,000) (100.0)% Transfers Out
6999 Inter-Fund Transfers Out 141,257 — — — —%
Transfers Out Total 141,257 — — — —%
Department Total 1,933,226 2,862,392 1,528,057 (1,334,335) (46.6)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Community Development
Planning
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 216
Planning

Organization Detail:

Community Development
Planning
Department/Division nos. 2100
Manager
Senior Planner (2)
Planner (3)
Technician I
DRAFT
Community Development
Planning
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 217
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,894,541 2,823,660 2,116,140 (707,520) (25.1)% 230 State Grants - Other 207,978 525,463 — (525,463) (100.0)% Department Total 2,102,519 3,349,123 2,116,140 (1,232,983) (36.8)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 886,138 1,117,834 884,893 (232,941) (20.8)% 5105 Salaries- Other 4,800 5,000 5,000 — —%
5201 Health/Dental Insurance 159,708 162,000 147,402 (14,598) (9.0)% 5202 Life Insurance 1,158 — 1,010 1,010 —%
5203 Accidental Death Dismember 226 — 231 231 —%
5204 LT/ST Disability 4,730 — 3,634 3,634 —%
5205 FICA/Medicare 13,337 — 12,832 12,832 —%
5206 CalPERS Retirement 269,140 328,158 286,876 (41,282) (12.6)% 5208 Workers' Compensation 27,692 48,961 38,735 (10,226) (20.9)% 5209 Deferred Compensation 51,834 89,345 51,893 (37,452) (41.9)% 5211 Retiree Health Savings 28,015 — 28,690 28,690 —%
5212 Unemployment 3,715 — 3,540 3,540 —%
5214 Fringe Benefits — 28,669 — (28,669) (100.0)%
Salary and Benefits Total 1,450,493 1,779,967 1,464,737 (315,230) (17.7)% Operating Expenses
5310 Operating Materials &
Supplies
1,096 4,150 10,015 5,865 141.3%
5311 Postage 870 1,700 1,200 (500) (29.4)%
5314 Fuel 360 168 — (168) (100.0)%
5315 Uniforms — 500 — (500) (100.0)%
5321 Vehicle Operations 501 501 — (501) (100.0)%
5360 Computers Hardware 106,314 106,314 248,951 142,637 134.2% 5409 General Liability 139,845 139,845 140,722 877 0.6% 5413 Government Fees/Licenses 4,064 4,064 4,065 1 0.0%
5600 Misc Expenses — 4,936 — (4,936) (100.0)%
5656 Grant Expense 207,978 525,463 — (525,463) (100.0)% 5710 Professional/Technical Service 152,644 726,495 206,450 (520,045) (71.6)% 5720 Advertising 38,353 50,000 40,000 (10,000) (20.0)%
DRAFT
Community Development
Planning
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 218
5730 Printing/Binding — 710 — (710) (100.0)%
5790 Repair & Maintenance
Services
— 4,090 — (4,090) (100.0)%
5930 Publications/Journals — 220 — (220) (100.0)%
Operating Expenses Total 652,026 1,569,156 651,403 (917,753) (58.5)% Department Total 2,102,519 3,349,123 2,116,140 (1,232,983) (36.8)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Community Development
Housing
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 219
Housing

Manager (2)
Administrative Assistant
Technician I
Senior Specialist (4)
Assistant Manager
Technician I (7)
Organization Detail:

Community Development
Community Preservation & Housing
Department/Division nos. 2200, 2410
DRAFT
Community Development
Housing
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 220
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 490,061 1,133,861 42,091 (1,091,770) (96.3)% 230 State Grants - Other 7,971 1,774,875 — (1,774,875) (100.0)% 300 Federal Grants - Other — 2,450,524 — (2,450,524) (100.0)% 310 Cdbg 2,368,824 2,668,022 1,582,198 (1,085,824) (40.7)% 313 Home Grant 1,281,382 2,922,046 656,727 (2,265,319) (77.5)% 314 Low-Moderate Income Housing 1,057,222 1,681,270 1,281,219 (400,051) (23.8)% Department Total 5,205,460 12,630,598 3,562,235 (9,068,363) (71.8)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 630,249 846,660 259,865 (586,795) (69.3)% 5104 Temporary Salaries 25,052 30,000 30,000 — —%
5201 Health/Dental Insurance 100,063 90,000 40,006 (49,994) (55.5)% 5202 Life Insurance 793 — 287 287 —%
5203 Accidental Death Dismember 156 — 65 65 —%
5204 LT/ST Disability 3,716 — 2,245 2,245 —%
5205 FICA/Medicare 9,531 — 3,768 3,768 —%
5206 CalPERS Retirement 191,872 184,963 84,246 (100,717) (54.5)% 5208 Workers' Compensation 19,588 27,596 11,382 (16,214) (58.8)% 5209 Deferred Compensation 39,493 39,630 21,134 (18,496) (46.7)% 5211 Retiree Health Savings 9,927 — 7,831 7,831 —%
5212 Unemployment 2,715 — 1,039 1,039 —%
5214 Fringe Benefits — 16,635 — (16,635) (100.0)%
Salary and Benefits Total 1,033,155 1,235,484 461,869 (773,615) (62.6)% Operating Expenses
5310 Operating Materials &
Supplies
455 900 1,400 500 55.6%
5311 Postage 260 2,150 450 (1,700) (79.1)%
5312 Special Activity Supplies 3,511 310,200 — (310,200) (100.0)% 5314 Fuel 784 168 — (168) (100.0)%
5315 Uniforms — 450 — (450) (100.0)%
5321 Vehicle Operations 551 551 — (551) (100.0)%
5360 Computers Hardware 71,955 71,955 4,181 (67,774) (94.2)% 5409 General Liability 77,692 77,692 37,910 (39,782) (51.2)% 5413 Government Fees/Licenses 400 — — — —%
5600 Misc Expenses — 1,731 — (1,731) (100.0)%
5656 Grant Expense 3,250,921 9,265,445 2,238,925 (7,026,520) (75.8)% 5710 Professional/Technical Service 530,723 965,225 800,000 (165,225) (17.1)% DRAFT
Community Development
Housing
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 221
5720 Advertising 5,170 3,000 3,000 — —%
5730 Printing/Binding — 400 — (400) (100.0)%
5790 Repair & Maintenance
Services
— 122,526 — (122,526) (100.0)%
5802 Water 7,624 14,500 14,500 — —%
5900 Meetings & Conferences 10,697 — — — —%
5920 Training — 1,000 — (1,000) (100.0)%
Operating Expenses Total 3,960,743 10,837,893 3,100,366 (7,737,527) (71.4)% Debt Service & Capital Outlay
7000 Debt Services - Prin 210,891 210,891 — (210,891) (100.0)% 8010 Property Aquistion — 346,330 — (346,330) (100.0)%
Debt Service & Capital Outlay Total 210,891 557,221 — (557,221) (100.0)% Transfers Out
6999 Inter-Fund Transfers Out 671 — — — —%
Transfers Out Total 671 — — — —%
Department Total 5,205,460 12,630,598 3,562,235 (9,068,363) (71.8)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Community Development
Building And Safety
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 222
Building And Safety

Chief Building Official
Engineer (2)
Inspector (5)
Coordinator I
Technician I/II (2)
Organization Detail:

Community Development
Building & Safety
Department/Division nos. 2300
DRAFT
Community Development
Building And Safety
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 223
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 2,185,483 2,526,510 2,776,217 249,706 9.9% Department Total 2,185,483 2,526,510 2,776,217 249,706 9.9% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,102,663 1,096,377 1,319,269 222,892 20.3% 5103 Over-Time Salaries — 4,288 — (4,288) (100.0)%
5201 Health/Dental Insurance 183,625 180,000 255,247 75,247 41.8% 5202 Life Insurance 1,271 — 1,553 1,553 —%
5203 Accidental Death Dismember 250 — 354 354 —%
5204 LT/ST Disability 6,539 — 7,088 7,088 —%
5205 FICA/Medicare 15,998 — 19,129 19,129 —%
5206 CalPERS Retirement 334,909 321,859 408,615 86,756 27.0% 5208 Workers' Compensation 33,285 48,021 57,705 9,684 20.2% 5209 Deferred Compensation 63,318 75,739 74,640 (1,099) (1.5)% 5211 Retiree Health Savings 24,018 — 28,682 28,682 —%
5212 Unemployment 4,426 — 5,277 5,277 —%
5214 Fringe Benefits — 29,086 — (29,086) (100.0)%
Salary and Benefits Total 1,770,302 1,755,370 2,177,560 422,190 24.1% Operating Expenses
5310 Operating Materials &
Supplies
5,032 5,000 5,300 300 6.0%
5311 Postage — 300 — (300) (100.0)%
5312 Special Activity Supplies — 100 — (100) (100.0)%
5314 Fuel 8,044 503 6,257 5,754 1,143.9%
5315 Uniforms — 2,100 — (2,100) (100.0)%
5321 Vehicle Operations 1,877 1,877 43,532 41,655 2,219.3% 5350 Non-Capital Equipment — 500 — (500) (100.0)%
5360 Computers Hardware 141,418 141,418 18,814 (122,604) (86.7)% 5409 General Liability 155,383 155,383 241,238 85,855 55.3% 5710 Professional/Technical Service 103,426 429,496 283,516 (145,980) (34.0)% 5730 Printing/Binding — 250 — (250) (100.0)%
5790 Repair & Maintenance
Services
— 34,213 — (34,213) (100.0)%
Operating Expenses Total 415,181 771,140 598,657 (172,484) (22.4)% Department Total 2,185,483 2,526,510 2,776,217 249,706 9.9% DRAFT
Community Development
Community Preservation
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 224
Community Preservation
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,889 — 3,528,154 3,528,154 —%
314 Low-Moderate Income Housing — — 64,023 64,023 —%
Department Total 1,889 — 3,592,178 3,592,178 —%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries — — 1,323,158 1,323,158 —%
5103 Over-Time Salaries — — 5,000 5,000 —%
5104 Temporary Salaries — — 31,000 31,000 —%
5201 Health/Dental Insurance — — 312,621 312,621 —%
5202 Life Insurance — — 1,794 1,794 —%
5203 Accidental Death Dismember — — 409 409 —%
5204 LT/ST Disability — — 5,436 5,436 —%
5205 FICA/Medicare — — 19,554 19,554 —%
5206 CalPERS Retirement — — 428,959 428,959 —%
5208 Workers' Compensation — — 59,040 59,040 —%
5209 Deferred Compensation — — 66,128 66,128 —%
5211 Retiree Health Savings — — 33,176 33,176 —%
5212 Unemployment — — 5,394 5,394 —%
Salary and Benefits Total — — 2,291,669 2,291,669 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 14,085 14,085 —%
5311 Postage — — 500 500 —%
5312 Special Activity Supplies — — 10,000 10,000 —%
5314 Fuel 1,889 — 17,298 17,298 —%
5321 Vehicle Operations — — 120,354 120,354 —%
5360 Computers Hardware — — 186,127 186,127 —%
5409 General Liability — — 301,548 301,548 —%
5710 Professional/Technical Service — — 547,000 547,000 —% 5740 Legal Services — — 30,297 30,297 —%
5782 Code/Demolition Activity — — 73,300 73,300 —%
Operating Expenses Total 1,889 — 1,300,509 1,300,509 —% Department Total 1,889 — 3,592,178 3,592,178 —%
DRAFT
Community Development
Special Districts
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 225
Special Districts
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
420 Sewer Maintenance District 9,564 23,575 22,000 (1,575) (6.7)% 421 Landscape Maintenance
District
19,445 40,702 36,000 (4,702) (11.6)%
422 Lighting Maintenance District 12,211 24,908 23,000 (1,908) (7.7)% 423 Drainage Maint District 17,578 35,145 33,500 (1,645) (4.7)% 850 Cfd 21-1 Public Services — 6,000 26,000 20,000 333.3% Department Total 58,798 130,330 140,500 10,170 7.8%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Operating Expenses
5710 Professional/Technical Service 58,798 130,330 140,500 10,170 7.8% Operating Expenses Total 58,798 130,330 140,500 10,170 7.8% Department Total 58,798 130,330 140,500 10,170 7.8%
DRAFT
Community Development
Beautification
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 226
Beautification
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 775,562 530,470 1,001,784 471,313 88.8% 214 Gas Tax 1,376,255 1,585,719 423,601 (1,162,117) (73.3)% 421 Landscape Maintenance
District
2,553,861 3,221,962 2,869,599 (352,364) (10.9)%
422 Lighting Maintenance District 93,614 93,713 102,498 8,785 9.4% 423 Drainage Maint District 285,422 285,422 — (285,422) (100.0)% Department Total 5,084,713 5,717,286 4,397,482 (1,319,805) (23.1)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 660,979 612,640 303,040 (309,600) (50.5)% 5104 Temporary Salaries 34,595 22,509 — (22,509) (100.0)% 5201 Health/Dental Insurance 121,762 90,000 42,352 (47,648) (52.9)% 5202 Life Insurance 803 — 338 338 —%
5203 Accidental Death Dismember 158 — 77 77 —%
5204 LT/ST Disability 3,687 — 1,486 1,486 —%
5205 FICA/Medicare 10,082 — 4,394 4,394 —%
5206 CalPERS Retirement 200,754 179,850 98,243 (81,607) (45.4)% 5208 Workers' Compensation 21,101 26,834 13,273 (13,561) (50.5)% 5209 Deferred Compensation 33,049 43,695 15,152 (28,543) (65.3)% 5210 H.S.A. Contribution 914 — 1,080 1,080 —%
5211 Retiree Health Savings 13,508 — 3,420 3,420 —%
5212 Unemployment 2,791 — 1,212 1,212 —%
5214 Fringe Benefits — 15,542 — (15,542) (100.0)%
Salary and Benefits Total 1,104,181 991,070 484,068 (507,002) (51.2)% Operating Expenses
5310 Operating Materials &
Supplies
98,715 204,594 1,000 (203,594) (99.5)%
5312 Special Activity Supplies 1,692 2,139 — (2,139) (100.0)% 5314 Fuel 17,932 15,398 7,361 (8,037) (52.2)%
5315 Uniforms 83 2,000 500 (1,500) (75.0)%
5321 Vehicle Operations 25,726 25,726 51,215 25,489 99.1% 5360 Computers Hardware 42,687 42,687 23,076 (19,611) (45.9)% 5409 General Liability 85,156 85,156 58,585 (26,571) (31.2)% 5710 Professional/Technical Service 111,254 125,260 188,122 62,862 50.2% 5755 Landscape Contracts — — 2,640,750 2,640,750 —%
DRAFT
Community Development
Beautification
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 227
5790 Repair & Maintenance
Services
2,395,416 2,705,402 97,780 (2,607,622) (96.4)%
5793 Emergency Damage Repairs 281,047 340,000 190,000 (150,000) (44.1)% 5797 Street Sweeping 285,422 285,422 — (285,422) (100.0)% 5802 Water 606,658 769,147 631,000 (138,147) (18.0)%
5804 Electric 22,830 117,370 24,025 (93,345) (79.5)%
5900 Meetings & Conferences 140 140 — (140) (100.0)%
6203 Administrative Overhead 5,775 5,775 — (5,775) (100.0)% Operating Expenses Total 3,980,532 4,726,216 3,913,414 (812,802) (17.2)% Department Total 5,084,713 5,717,286 4,397,482 (1,319,805) (23.1)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Community Development
Environmental
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 228
Environmental
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 695,961 1,225,308 169 (1,225,139) (100.0)% 224 Recycling 182,984 317,534 — (317,534) (100.0)%
Department Total 878,945 1,542,842 169 (1,542,673) (100.0)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 293,059 343,752 — (343,752) (100.0)% 5103 Over-Time Salaries 0 — — — —%
5104 Temporary Salaries 82,274 123,255 — (123,255) (100.0)% 5201 Health/Dental Insurance 51,074 54,000 — (54,000) (100.0)% 5202 Life Insurance 370 — — — —%
5203 Accidental Death Dismember 73 — — — —%
5204 LT/ST Disability 2,080 — — — —%
5205 FICA/Medicare 5,423 366 — (366) (100.0)%
5206 CalPERS Retirement 106,504 106,791 — (106,791) (100.0)% 5208 Workers' Compensation 11,265 16,498 — (16,498) (100.0)% 5209 Deferred Compensation 14,653 22,123 — (22,123) (100.0)% 5210 H.S.A. Contribution 166 — — — —%
5211 Retiree Health Savings 5,304 — — — —%
5212 Unemployment 1,527 91 — (91) (100.0)%
5214 Fringe Benefits — 10,440 — (10,440) (100.0)%
Salary and Benefits Total 573,771 677,315 — (677,315) (100.0)% Operating Expenses
5310 Operating Materials &
Supplies
256 2,450 — (2,450) (100.0)%
5312 Special Activity Supplies 4,194 59,765 — (59,765) (100.0)% 5314 Fuel 290 84 — (84) (100.0)%
5315 Uniforms 1,544 6,350 — (6,350) (100.0)%
5321 Vehicle Operations 275 275 — (275) (100.0)%
5350 Non-Capital Equipment 77 1,500 — (1,500) (100.0)%
5360 Computers Hardware 16,008 16,008 — (16,008) (100.0)% 5409 General Liability 46,880 46,880 169 (46,711) (99.6)% 5656 Grant Expense 114,051 266,504 — (266,504) (100.0)% 5710 Professional/Technical Service 55,007 306,447 — (306,447) (100.0)% 5790 Repair & Maintenance
Services
7,454 23,400 — (23,400) (100.0)%
5799 Hazardous Materials Services 23,434 60,822 — (60,822) (100.0)% DRAFT
Community Development
Environmental
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 229
5900 Meetings & Conferences 93 — — — —%
Operating Expenses Total 269,563 790,485 169 (790,316) (100.0)% Debt Service & Capital Outlay
8200 Vehicles — 75,042 — (75,042) (100.0)%
Debt Service & Capital Outlay Total — 75,042 — (75,042) (100.0)% Transfers Out
6999 Inter-Fund Transfers Out 35,611 — — — —%
Transfers Out Total 35,611 — — — —%
Department Total 878,945 1,542,842 169 (1,542,673) (100.0)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Community Development
Environmental
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 230
DRAFT
Public Safety
DRAFT
Public Safety
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 232
Department Expense by Fund
Fund FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 46,792,498 50,386,925 52,997,193 2,610,268 5.2% 204 Measure A - Homelessness — — 137,980 137,980 —%
214 Gas Tax — 4,888 — (4,888) (100.0)%
230 State Grants - Other 132,166 684,000 — (684,000) (100.0)% 300 Federal Grants - Other 1,286,630 1,100,000 — (1,100,000) (100.0)% Department Total 48,211,294 52,175,813 53,135,173 959,360 1.8% Department Expense by Division
Category FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
3000 Public Safety 6,453,119 12,465,499 7,668,203 (4,797,296) (38.5)% 3100 Community Safety 40,542,275 37,190,551 45,466,971 8,276,420 22.3% 3200 Code Enforcement 1,132,179 2,343,527 — (2,343,527) (100.0)% 3300 Emergency Operations 83,721 120,000 — (120,000) (100.0)% 3400 Emergency Preparedness — 56,237 — (56,237) (100.0)% Department Total 48,211,294 52,175,813 53,135,173 959,360 1.8% Department Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Debt Service & Capital Outlay 626,304 (8,638) — 8,638 (100.0)% Operating Expenses 11,733,180 14,767,540 15,142,350 374,811 2.5% Salary and Benefits 6,718,195 8,343,958 9,667,864 1,323,907 15.9% Sheriff Contract 28,762,784 29,072,954 28,324,959 (747,995) (2.6)% Transfers Out 370,832 — — — —%
Department Total 48,211,294 52,175,813 53,135,173 959,360 1.8% DRAFT
Public Safety
Public Safety
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 233
Public Safety

Chief of Police
Manager
Coordinator II
Technician I
Administrative Assistant Coordinator I
Organization Detail:

Police Department
Administration
Department/Division no. 3000

DRAFT
Public Safety
Public Safety
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 234
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 5,068,992 10,796,611 7,530,223 (3,266,388) (30.3)% 204 Measure A - Homelessness — — 137,980 137,980 —%
214 Gas Tax — 4,888 — (4,888) (100.0)%
230 State Grants - Other 97,496 564,000 — (564,000) (100.0)% 300 Federal Grants - Other 1,286,630 1,100,000 — (1,100,000) (100.0)% Department Total 6,453,119 12,465,499 7,668,203 (4,797,296) (38.5)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,082,366 3,949,971 1,692,714 (2,257,257) (57.1)% 5103 Over-Time Salaries 3,454 32,160 5,000 (27,160) (84.5)% 5104 Temporary Salaries 96,865 189,000 120,000 (69,000) (36.5)% 5201 Health/Dental Insurance 228,078 774,000 347,769 (426,231) (55.1)% 5202 Life Insurance 1,526 — 1,952 1,952 —%
5203 Accidental Death Dismember 300 — 446 446 —%
5204 LT/ST Disability 4,390 — 6,649 6,649 —%
5205 FICA/Medicare 16,993 3,350 24,926 21,576 644.1%
5206 CalPERS Retirement 322,151 1,165,327 560,794 (604,534) (51.9)% 5208 Workers' Compensation 35,466 183,134 75,268 (107,866) (58.9)% 5209 Deferred Compensation 66,335 299,044 67,372 (231,672) (77.5)% 5211 Retiree Health Savings 29,173 — 41,913 41,913 —%
5212 Unemployment 4,797 925 6,876 5,951 643.4%
5214 Fringe Benefits — 99,821 — (99,821) (100.0)%
Salary and Benefits Total 1,891,893 6,696,731 2,951,679 (3,745,052) (55.9)% Operating Expenses
5310 Operating Materials &
Supplies
4,338 2,600 22,500 19,900 765.4%
5311 Postage — 200 200 — —%
5312 Special Activity Supplies 13,803 17,000 16,705 (295) (1.7)% 5314 Fuel 34,365 1,681 19,874 18,193 1,082.3%
5315 Uniforms 62,106 132,401 100,000 (32,401) (24.5)%
5321 Vehicle Operations 7,460 6,962 147,242 140,280 2,014.9% 5330 Rentals/Leases — — 7,200 7,200 —%
5350 Non-Capital Equipment 134 140 50,000 49,860 35,614.3% 5360 Computers Hardware 566,227 566,227 591,388 25,161 4.4% 5371 Radio Communications 383,653 715,258 — (715,258) (100.0)% 5400 Dues & Memberships 214 2,000 1,486 (514) (25.7)%
5409 General Liability 701,422 701,422 289,801 (411,621) (58.7)% DRAFT
Public Safety
Public Safety
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 235
5656 Grant Expense 848,196 1,551,000 — (1,551,000) (100.0)% 5710 Professional/Technical Service 979,439 1,857,261 3,314,903 1,457,642 78.5% 5720 Advertising — 15,000 8,000 (7,000) (46.7)%
5730 Printing/Binding 9,236 13,227 13,225 (2) (0.0)%
5790 Repair & Maintenance
Services
— 24,888 — (24,888) (100.0)%
5802 Water — 3,000 — (3,000) (100.0)%
5803 Gas — 2,600 — (2,600) (100.0)%
5804 Electric — 16,900 — (16,900) (100.0)%
5900 Meetings & Conferences 31,205 29,000 34,000 5,000 17.2% 5910 Travel/Mileage
Reimbursement
60,120 110,000 50,000 (60,000) (54.5)%
5920 Training — — 50,000 50,000 —%
Operating Expenses Total 3,701,918 5,768,768 4,716,524 (1,052,244) (18.2)% Debt Service & Capital Outlay
8100 Furniture & Equipment 608,223 — — — —%
Debt Service & Capital Outlay Total 608,223 — — — —%
Transfers Out
6999 Inter-Fund Transfers Out 251,084 — — — —%
Transfers Out Total 251,084 — — — —%
Department Total 6,453,119 12,465,499 7,668,203 (4,797,296) (38.5)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Public Safety
Community Safety
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 236
Community Safety

Assistant Chief of Police
Senior Specialist (2)
Sergeant
Police Officer (6)
Technician I (3)
Dispatcher (4)
Sergeant
Police Officer (7)
Analyst
Coordinator I
Organization Detail:

Police Department
Law Enforcement & Intel
Department/Division no. 3100
DRAFT
Public Safety
Community Safety
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 237

Assistant Chief of Police
Manager
Specialist I
Supervisor (2) Senior Specialist
Technician I (2)
Organization Detail:

Police Department
Public Spaces & Technologies
Department/Division no. 3100
DRAFT
Public Safety
Community Safety
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 238

Assistant Director
Manager
Assistant Manager
Coordinator I (2)
Specialist II
Specialist I
Organization Detail:

Police Department
Services
Department/Division no. 3100
DRAFT
Public Safety
Code Enforcement
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 239
Code Enforcement
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,097,510 2,343,527 — (2,343,527) (100.0)% 230 State Grants - Other 34,669 — — — —%
Department Total 1,132,179 2,343,527 — (2,343,527) (100.0)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 197,374 484,464 — (484,464) (100.0)% 5201 Health/Dental Insurance 25,867 78,231 — (78,231) (100.0)% 5202 Life Insurance 252 — — — —%
5203 Accidental Death Dismember 48 — — — —%
5204 LT/ST Disability 1,848 — — — —%
5205 FICA/Medicare 2,845 — — — —%
5206 CalPERS Retirement 59,946 142,171 — (142,171) (100.0)% 5208 Workers' Compensation 5,810 21,219 — (21,219) (100.0)% 5209 Deferred Compensation 17,849 29,255 — (29,255) (100.0)% 5211 Retiree Health Savings 4,330 — — — —%
5212 Unemployment 789 — — — —%
5214 Fringe Benefits — 13,061 — (13,061) (100.0)%
Salary and Benefits Total 316,959 768,401 — (768,401) (100.0)% Operating Expenses
5310 Operating Materials &
Supplies
12,460 13,135 — (13,135) (100.0)%
5311 Postage 12 125 — (125) (100.0)%
5312 Special Activity Supplies 20,490 20,000 — (20,000) (100.0)% 5314 Fuel 3,775 419 — (419) (100.0)%
5315 Uniforms 3,274 10 — (10) (100.0)%
5316 Emergency Supplies 37,986 73,281 — (73,281) (100.0)% 5321 Vehicle Operations 194 1,551 — (1,551) (100.0)%
5350 Non-Capital Equipment 219,763 937,182 — (937,182) (100.0)% 5360 Computers Hardware 77,376 77,376 — (77,376) (100.0)% 5400 Dues & Memberships 5,335 1,985 — (1,985) (100.0)%
5409 General Liability 66,735 66,735 — (66,735) (100.0)% 5600 Misc Expenses 0 — — — —%
5656 Grant Expense 34,669 — — — —%
5710 Professional/Technical Service 138,732 248,337 — (248,337) (100.0)% 5720 Advertising — 500 — (500) (100.0)%
DRAFT
Public Safety
Code Enforcement
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 240
5740 Legal Services 1,956 14,000 — (14,000) (100.0)%
5782 Code/Demolition Activity 33,884 73,318 — (73,318) (100.0)% 5790 Repair & Maintenance
Services
7,932 42,310 — (42,310) (100.0)%
5900 Meetings & Conferences 7,266 7,250 — (7,250) (100.0)% 5910 Travel/Mileage
Reimbursement
5,019 4,750 — (4,750) (100.0)%
5920 Training 533 1,500 — (1,500) (100.0)%
Operating Expenses Total 677,392 1,583,765 — (1,583,765) (100.0)% Debt Service & Capital Outlay
8100 Furniture & Equipment 18,081 (8,638) — 8,638 (100.0)% Debt Service & Capital Outlay Total 18,081 (8,638) — 8,638 (100.0)% Transfers Out
6999 Inter-Fund Transfers Out 119,748 — — — —%
Transfers Out Total 119,748 — — — —%
Department Total 1,132,179 2,343,527 — (2,343,527) (100.0)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Public Safety
Emergency Operations
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 241
Emergency Operations
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 83,721 — — — —%
230 State Grants - Other — 120,000 — (120,000) (100.0)% Department Total 83,721 120,000 — (120,000) (100.0)%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 46,550 — — — —%
5103 Over-Time Salaries 11 — — — —%
5104 Temporary Salaries 5,249 — — — —%
5201 Health/Dental Insurance 10,758 — — — —%
5202 Life Insurance 73 — — — —%
5203 Accidental Death Dismember 12 — — — —%
5204 LT/ST Disability 168 — — — —%
5205 FICA/Medicare 743 — — — —%
5206 CalPERS Retirement 13,154 — — — —%
5208 Workers' Compensation 1,268 — — — —%
5209 Deferred Compensation 2,092 — — — —%
5211 Retiree Health Savings 1,047 — — — —%
5212 Unemployment 207 — — — —%
Salary and Benefits Total 81,333 — — — —%
Operating Expenses
5360 Computers Hardware 2,388 — — — —%
5656 Grant Expense — 120,000 — (120,000) (100.0)%
Operating Expenses Total 2,388 120,000 — (120,000) (100.0)% Department Total 83,721 120,000 — (120,000) (100.0)%
DRAFT
Public Safety
Emergency Preparedness
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 242
Emergency Preparedness
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund — 56,237 — (56,237) (100.0)%
Department Total — 56,237 — (56,237) (100.0)%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Operating Expenses
5312 Special Activity Supplies — 56,237 — (56,237) (100.0)% Operating Expenses Total — 56,237 — (56,237) (100.0)%
Department Total — 56,237 — (56,237) (100.0)%
DRAFT
Public Works
DRAFT
Public Works
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 244
Department Expense by Fund
Fund FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 8,068,572 8,818,731 12,897,304 4,078,573 46.2% 111 Fleet ISF 3,818,710 4,604,860 3,750,908 (853,952) (18.5)% 211 Measure M 209,652 343,048 343,048 — —%
214 Gas Tax 5,076,157 6,597,457 8,548,004 1,950,547 29.6% 215 Gas Tax - Sb 1 — — 396,089 396,089 —%
217 Tda 8 — 15,000 — (15,000) (100.0)%
218 Proposition A 94,244 94,244 94,126 (118) (0.1)%
221 Prop 42- Congestion Mgt — 17,783 — (17,783) (100.0)% 223 Office Of Traffic Safety (Ots) 16,455 61,250 — (61,250) (100.0)% 224 Recycling — 524,300 118,309 (405,991) (77.4)%
314 Low-Moderate Income Housing — 12,315 12,315 — —%
420 Sewer Maintenance District 4,748,007 4,908,502 3,277,769 (1,630,733) (33.2)% 421 Landscape Maintenance District 10,187 11,374 — (11,374) (100.0)% 422 Lighting Maintenance District 5,447,154 8,187,781 7,465,966 (721,815) (8.8)% 423 Drainage Maint District 2,072,017 2,265,908 2,095,493 (170,415) (7.5)% 424 Recycled Water Fund 273,022 406,398 914,455 508,057 125.0% 501 Lancaster Choice Energy 121,036 98,884 259,782 160,898 162.7% Department Total 29,955,215 36,967,836 40,173,569 3,205,733 8.7% Department Expense by Division
Category FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
4000 Public Works 2,889,445 2,834,061 2,251,835 (582,226) (20.5)% 4100 Maintenance 3,096,339 4,333,572 10,348,872 6,015,300 138.8% 4200 Transportation 6,296,741 7,913,279 8,933,689 1,020,410 12.9% 4300 Utility Services 5,904,261 6,334,150 5,948,116 (386,034) (6.1)% 4400 Vehicle Maintenance 5,247,459 6,517,730 3,802,315 (2,715,415) (41.7)% 4500 Environmental 1,208 524,300 2,057,073 1,532,773 292.3% 4600 Traffic Engineering 168,336 222,835 — (222,835) (100.0)% 4700 City Engineering 6,351,426 8,287,908 6,831,670 (1,456,238) (17.6)% Department Total 29,955,215 36,967,836 40,173,569 3,205,733 8.7% Department Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Debt Service & Capital Outlay 3,467,816 6,699,886 977,950 (5,721,936) (85.4)% Operating Expenses 16,234,131 19,877,589 20,053,070 175,481 0.9% Salary and Benefits 10,253,267 10,390,361 19,142,550 8,752,188 84.2% Department Total 29,955,215 36,967,836 40,173,569 3,205,733 8.7% DRAFT
Public Works
Public Works
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 245
Public Works

Organization Detail:

Public Works
Administration
Department/Division nos. 4000

Director
Administrative AssistantSenior Analyst
Technician I Specialist I
DRAFT
Public Works
Public Works
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 246
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 912,426 957,107 1,825,724 868,617 90.8% 111 Fleet ISF 1,822 11,850 12,443 593 5.0%
214 Gas Tax 1,766,321 1,620,766 201,534 (1,419,232) (87.6)% 218 Proposition A 118 118 — (118) (100.0)%
420 Sewer Maintenance District 102,464 100,562 107,809 7,247 7.2% 421 Landscape Maintenance
District
6,166 6,166 — (6,166) (100.0)%
422 Lighting Maintenance District 6,310 7,706 56,239 48,533 629.8% 423 Drainage Maint District 93,818 129,786 48,086 (81,700) (62.9)% Department Total 2,889,445 2,834,061 2,251,835 (582,226) (20.5)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 420,195 429,688 618,951 189,263 44.0% 5104 Temporary Salaries 318,278 197,708 111,939 (85,769) (43.4)% 5106 Salaries (Offset) — (98,214) — 98,214 (100.0)%
5201 Health/Dental Insurance 20,007 54,000 69,509 15,509 28.7% 5202 Life Insurance 538 — 726 726 —%
5203 Accidental Death Dismember 106 — 166 166 —%
5204 LT/ST Disability 1,653 — 2,774 2,774 —%
5205 FICA/Medicare 10,666 — 8,975 8,975 —%
5206 CalPERS Retirement 163,510 126,142 200,660 74,518 59.1% 5208 Workers' Compensation 21,369 18,820 27,031 8,211 43.6% 5209 Deferred Compensation 27,373 32,839 38,014 5,175 15.8% 5211 Retiree Health Savings 15,061 — 18,901 18,901 —%
5212 Unemployment 2,969 — 2,476 2,476 —%
5214 Fringe Benefits — 11,551 — (11,551) (100.0)%
5216 Fringe Benefits (Offset) — (52,424) — 52,424 (100.0)% Salary and Benefits Total 1,001,727 720,110 1,100,121 380,011 52.8% Operating Expenses
5310 Operating Materials &
Supplies
476 1,170 3,175 2,006 171.5%
5311 Postage — — 131,250 131,250 —%
5312 Special Activity Supplies 7,368 11,752 4,400 (7,352) (62.6)% 5315 Uniforms — — 750 750 —%
5330 Rentals/Leases 13,000 13,000 13,000 — —%
5360 Computers Hardware 34,741 34,741 335,964 301,223 867.1% 5400 Dues & Memberships 1,114 2,245 5,875 3,630 161.7%
DRAFT
Public Works
Public Works
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 247
5409 General Liability 184,661 184,661 254,664 70,003 37.9% 5413 Government Fees/Licenses 15,231 15,300 112,400 97,100 634.6% 5600 Misc Expenses — 15,114 — (15,114) (100.0)%
5710 Professional/Technical Service 16,478 74,863 100,900 26,037 34.8% 5730 Printing/Binding 96 330 890 560 169.8%
5900 Meetings & Conferences 125 2,250 3,300 1,050 46.7% 5910 Travel/Mileage
Reimbursement
5,704 5,838 5,500 (338) (5.8)%
5920 Training 41,199 185,164 179,646 (5,518) (3.0)%
6203 Administrative Overhead 1,567,524 1,567,524 — (1,567,524) (100.0)% Operating Expenses Total 1,887,718 2,113,952 1,151,714 (962,238) (45.5)% Department Total 2,889,445 2,834,061 2,251,835 (582,226) (20.5)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Public Works
Maintenance
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 248
Maintenance

Assistant
Director
Assistant
Manager
Traffic Signal
Electrician
UMW I/II (2)
MW II
Supervisor
Lead Mechanic
HE Mechanic(3)
Fleet Technician
Senior Specialist
Assistant
Manager
Supervisor
Lead
Maintenance
Worker (2)
Maintenance
Worker I/II (12)
Supervisor
Lead MW (3)
HE Operator (5)
MW I/II (9)
Supervisor
UMW I/II (7)
Traffic Signal
Technician (2)
Organization Detail:

Public Works
Maintenance Services
Department/Division nos. 4100, 4200, 4400
DRAFT
Public Works
Maintenance
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 249
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 468,439 472,790 2,071,774 1,598,984 338.2% 214 Gas Tax 1,586,410 2,745,184 7,419,100 4,673,917 170.3% 217 Tda 8 — 15,000 — (15,000) (100.0)%
218 Proposition A 94,126 94,126 94,126 — —%
221 Prop 42- Congestion Mgt — 17,783 — (17,783) (100.0)% 314 Low-Moderate Income Housing — — 12,315 12,315 —%
420 Sewer Maintenance District 24,920 17,160 — (17,160) (100.0)% 421 Landscape Maintenance
District
3,895 5,082 — (5,082) (100.0)%
423 Drainage Maint District 918,549 966,447 751,557 (214,890) (22.2)% Department Total 3,096,339 4,333,572 10,348,872 6,015,300 138.8% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 223,559 193,001 3,195,955 3,002,954 1,555.9% 5103 Over-Time Salaries 11,951 29,951 262,686 232,735 777.1% 5104 Temporary Salaries 235,087 320,938 339,179 18,241 5.7% 5201 Health/Dental Insurance 66,220 41,400 941,048 899,648 2,173.1% 5202 Life Insurance 329 — 4,537 4,537 —%
5203 Accidental Death Dismember 65 — 1,036 1,036 —%
5204 LT/ST Disability 940 — 13,130 13,130 —%
5205 FICA/Medicare 3,537 — 47,834 47,834 —%
5206 CalPERS Retirement 69,155 56,659 1,036,107 979,448 1,728.7% 5208 Workers' Compensation 7,113 8,453 144,432 135,979 1,608.6% 5209 Deferred Compensation 10,952 14,819 159,730 144,911 977.9% 5211 Retiree Health Savings 5,143 — 77,461 77,461 —%
5212 Unemployment 985 — 13,196 13,196 —%
5214 Fringe Benefits — 45,670 — (45,670) (100.0)%
Salary and Benefits Total 635,036 710,891 6,236,329 5,525,438 777.3% Operating Expenses
5310 Operating Materials &
Supplies
15,360 33,100 2,500 (30,600) (92.4)%
5311 Postage 93 93 — (93) (100.0)%
5312 Special Activity Supplies 8,279 18,780 — (18,780) (100.0)% 5314 Fuel 169,877 172,762 195,611 22,849 13.2%
5315 Uniforms 35,298 41,898 10,125 (31,773) (75.8)%
5317 Grafitti Removal 112,481 132,256 160,000 27,744 21.0% 5318 Tide Clean Ups 4,872 52,000 50,000 (2,000) (3.8)%
DRAFT
Public Works
Maintenance
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 250
5321 Vehicle Operations 116,719 105,622 1,449,370 1,343,748 1,272.2% 5324 Illegal Dumping — 20,804 42,788 21,984 105.7%
5325 Asphalt Operations 11,006 16,148 117,549 101,401 627.9% 5326 Concrete Operations 11,415 11,308 155,850 144,542 1,278.3% 5327 Heavy Equipment Operations 24,387 70,713 15,780 (54,933) (77.7)% 5328 Parkway Operations 580 580 132,690 132,110 22,767.7% 5329 T.I.D.E Operations 939 7,074 — (7,074) (100.0)%
5330 Rentals/Leases — — 20,000 20,000 —%
5350 Non-Capital Equipment 12,229 15,478 — (15,478) (100.0)% 5360 Computers Hardware 108,495 108,495 313,292 204,797 188.8% 5400 Dues & Memberships 113 375 2,850 2,475 660.9%
5409 General Liability 358,936 358,936 801,262 442,326 123.2% 5413 Government Fees/Licenses — — 436 436 —%
5501 Furniture & Equipment Dep — 3,681 — (3,681) (100.0)% 5600 Misc Expenses — 792 — (792) (100.0)%
5710 Professional/Technical Service 958,596 1,075,263 394,889 (680,374) (63.3)% 5790 Repair & Maintenance
Services
108,557 622,580 54,315 (568,265) (91.3)%
5793 Emergency Damage Repairs 107,435 172,039 104,228 (67,811) (39.4)% 5802 Water 10,731 17,559 18,698 1,139 6.5%
5900 Meetings & Conferences 16,088 38,784 23,649 (15,135) (39.0)% 5910 Travel/Mileage
Reimbursement
973 973 — (973) (100.0)%
5912 Boot/Pant Reimbursement 4,641 9,947 19,800 9,853 99.0% 5920 Training 225 — 26,861 26,861 —%
6203 Administrative Overhead 233,329 233,329 — (233,329) (100.0)% Operating Expenses Total 2,431,653 3,341,372 4,112,543 771,171 23.1% Debt Service & Capital Outlay
8000 Capital Improvement — 281,309 — (281,309) (100.0)% 8100 Furniture & Equipment 29,650 — — — —%
Debt Service & Capital Outlay Total 29,650 281,309 — (281,309) (100.0)% Department Total 3,096,339 4,333,572 10,348,872 6,015,300 138.8% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Public Works
Transportation
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 251
Transportation
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 228,973 221,141 507,110 285,969 129.3% 211 Measure M 209,652 343,048 343,048 — —%
214 Gas Tax 509,698 660,911 614,022 (46,890) (7.1)%
422 Lighting Maintenance District 5,227,382 6,589,295 7,209,727 620,432 9.4% 501 Lancaster Choice Energy 121,036 98,884 259,782 160,898 162.7% Department Total 6,296,741 7,913,279 8,933,689 1,020,410 12.9% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 273,126 269,423 1,128,045 858,622 318.7% 5103 Over-Time Salaries 32,493 38,707 148,955 110,248 284.8% 5104 Temporary Salaries 21,586 20,985 84,017 63,032 300.4% 5106 Salaries (Offset) — — (237,055) (237,055) —%
5201 Health/Dental Insurance 52,114 40,500 317,943 277,443 685.0% 5202 Life Insurance 336 — 1,402 1,402 —%
5203 Accidental Death Dismember 66 — 320 320 —%
5204 LT/ST Disability 1,289 — 4,635 4,635 —%
5205 FICA/Medicare 4,755 — 16,407 16,407 —%
5206 CalPERS Retirement 83,370 79,093 365,705 286,612 362.4% 5208 Workers' Compensation 8,879 11,801 49,546 37,745 319.8% 5209 Deferred Compensation 13,475 18,310 56,388 38,078 208.0% 5211 Retiree Health Savings 2,962 — 22,488 22,488 —%
5212 Unemployment 1,317 — 4,526 4,526 —%
5214 Fringe Benefits — 22,558 — (22,558) (100.0)%
5216 Fringe Benefits (Offset) — — (195,648) (195,648) —% Salary and Benefits Total 495,767 501,377 1,767,675 1,266,298 252.6% Operating Expenses
5310 Operating Materials &
Supplies
576 893 47,300 46,407 5,197.5%
5311 Postage 159 300 — (300) (100.0)%
5312 Special Activity Supplies 5,501 178,258 402,000 223,743 125.5% 5314 Fuel 16,080 20,072 36,804 16,731 83.4%
5315 Uniforms 7,464 10,600 11,174 574 5.4%
5321 Vehicle Operations 182,194 182,534 263,755 81,221 44.5% 5350 Non-Capital Equipment 12,978 7,091 2,905 (4,186) (59.0)% 5360 Computers Hardware 62,251 62,251 — (62,251) (100.0)% DRAFT
Public Works
Transportation
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 252
5400 Dues & Memberships — — 1,130 1,130 —%
5409 General Liability 153,890 153,890 242,489 88,599 57.6% 5600 Misc Expenses — 1,032 — (1,032) (100.0)%
5620 Bad Debt Expense 5,664 — — — —%
5710 Professional/Technical Service 43,737 176,939 1,623,000 1,446,061 817.3% 5790 Repair & Maintenance
Services
27,084 150,454 42,286 (108,168) (71.9)%
5791 Street Light Services 255,219 588,493 214,019 (374,474) (63.6)% 5792 Traffic Signal Services 838,632 918,709 694,704 (224,005) (24.4)% 5793 Emergency Damage Repairs 758,324 1,246,944 603,095 (643,849) (51.6)% 5794 Marking And Striping 3,942 8,908 100,289 91,381 1,025.8% 5795 Traffic Signage 25,233 40,625 99,083 58,458 143.9% 5796 Traffic Signal-Multi Jurstict 134,234 149,012 75,400 (73,612) (49.4)% 5804 Electric 3,125,544 3,096,932 2,663,274 (433,658) (14.0)% 5900 Meetings & Conferences 9,551 10,996 — (10,996) (100.0)% 5912 Boot/Pant Reimbursement 1,631 4,000 5,400 1,400 35.0% 5920 Training — — 37,908 37,908 —%
Operating Expenses Total 5,669,886 7,008,934 7,166,014 157,080 2.2% Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
— 396,843 — (396,843) (100.0)%
8100 Furniture & Equipment 131,088 6,125 — (6,125) (100.0)% Debt Service & Capital Outlay Total 131,088 402,968 — (402,968) (100.0)% Department Total 6,296,741 7,913,279 8,933,689 1,020,410 12.9% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Public Works
Utility Services
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 253
Utility Services

Organization Detail:

Public Works
Utility Services
Department/Division no. 4300, 4500

Assistant
Director
Analyst
Admin Assistant
Senior Engineering
Tech
Supervisor
Coordinator II
Senior Specialist
Maintenance
Worker I/II (4)
Supervisor
Lead UMW (2)
UMW I/II (13)
Specialist I
DRAFT
Public Works
Utility Services
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 254
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 429,416 429,416 867,253 437,837 102.0% 214 Gas Tax 89,143 107,544 64,140 (43,404) (40.4)%
420 Sewer Maintenance District 4,292,918 4,463,075 3,169,960 (1,293,115) (29.0)% 423 Drainage Maint District 819,762 927,717 932,307 4,590 0.5% 424 Recycled Water Fund 273,022 406,398 914,455 508,057 125.0% Department Total 5,904,261 6,334,150 5,948,116 (386,034) (6.1)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,671,668 1,725,214 1,776,838 51,624 3.0% 5103 Over-Time Salaries 58,225 109,212 116,940 7,728 7.1% 5104 Temporary Salaries 30,949 38,850 55,000 16,150 41.6% 5201 Health/Dental Insurance 465,048 360,000 466,724 106,724 29.6% 5202 Life Insurance 2,698 — 2,429 2,429 —%
5203 Accidental Death Dismember 532 — 555 555 —%
5204 LT/ST Disability 9,791 — 9,496 9,496 —%
5205 FICA/Medicare 25,798 — 26,065 26,065 —%
5206 CalPERS Retirement 508,926 496,581 576,039 79,458 16.0% 5208 Workers' Compensation 52,295 74,090 78,735 4,645 6.3% 5209 Deferred Compensation 97,963 117,856 101,083 (16,773) (14.2)% 5211 Retiree Health Savings 39,372 — 41,155 41,155 —%
5212 Unemployment 7,167 — 7,190 7,190 —%
5214 Fringe Benefits — 43,347 — (43,347) (100.0)%
Salary and Benefits Total 2,970,433 2,965,150 3,258,249 293,099 9.9% Operating Expenses
5310 Operating Materials &
Supplies
24,236 42,244 74,000 31,756 75.2%
5311 Postage 850 1,300 200 (1,100) (84.6)%
5312 Special Activity Supplies 2,043 5,000 600 (4,400) (88.0)% 5314 Fuel 65,461 28,877 50,789 21,912 75.9%
5315 Uniforms 22,258 27,325 21,675 (5,650) (20.7)%
5321 Vehicle Operations 263,985 264,006 362,343 98,337 37.2% 5330 Rentals/Leases 14,359 54,075 50,450 (3,625) (6.7)% 5350 Non-Capital Equipment 117,221 81,980 119,390 37,410 45.6% 5360 Computers Hardware 87,152 87,152 400,108 312,956 359.1% 5400 Dues & Memberships 6,561 9,800 8,300 (1,500) (15.3)% 5409 General Liability 333,714 333,714 447,545 113,831 34.1% 5410 Liabilities Insurance — 51,258 — (51,258) (100.0)% DRAFT
Public Works
Utility Services
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 255
5413 Government Fees/Licenses 26,741 36,409 35,020 (1,389) (3.8)% 5600 Misc Expenses — 1,625 — (1,625) (100.0)%
5710 Professional/Technical Service 248,851 347,850 393,050 45,200 13.0% 5720 Advertising 521 521 — (521) (100.0)%
5730 Printing/Binding — 1,000 — (1,000) (100.0)%
5790 Repair & Maintenance
Services
84,576 178,892 207,197 28,305 15.8%
5793 Emergency Damage Repairs 3,664 35,000 10,000 (25,000) (71.4)% 5802 Water 13,683 17,474 28,000 10,526 60.2%
5804 Electric 63,719 126,150 130,000 3,850 3.1%
5808 Recycled Water Purchase 44,505 55,000 115,000 60,000 109.1% 5900 Meetings & Conferences 34,575 47,702 34,850 (12,852) (26.9)% 5910 Travel/Mileage
Reimbursement
14,092 14,400 14,000 (400) (2.8)%
5920 Training 7,117 10,400 10,900 500 4.8%
6203 Administrative Overhead 1,351,067 1,351,067 — (1,351,067) (100.0)% Operating Expenses Total 2,830,952 3,210,221 2,513,417 (696,804) (21.7)% Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
— 98,100 — (98,100) (100.0)%
8100 Furniture & Equipment 102,876 60,679 176,450 115,771 190.8% Debt Service & Capital Outlay Total 102,876 158,779 176,450 17,671 11.1% Department Total 5,904,261 6,334,150 5,948,116 (386,034) (6.1)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Public Works
Vehicle Maintenance
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 256
Vehicle Maintenance
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 723,358 960,976 — (960,976) (100.0)%
111 Fleet ISF 3,816,888 4,593,010 3,738,465 (854,545) (18.6)% 214 Gas Tax 140,058 382,204 — (382,204) (100.0)%
314 Low-Moderate Income Housing — 12,315 — (12,315) (100.0)% 420 Sewer Maintenance District 327,531 327,531 — (327,531) (100.0)% 423 Drainage Maint District 239,623 241,693 63,850 (177,843) (73.6)% Department Total 5,247,459 6,517,730 3,802,315 (2,715,415) (41.7)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 428,064 422,155 638,549 216,394 51.3% 5103 Over-Time Salaries 8,033 15,683 13,683 (2,000) (12.8)% 5104 Temporary Salaries 46,797 49,455 15,286 (34,169) (69.1)% 5201 Health/Dental Insurance 62,994 88,200 120,212 32,012 36.3% 5202 Life Insurance 618 — 789 789 —%
5203 Accidental Death Dismember 122 — 180 180 —%
5204 LT/ST Disability 1,952 — 2,621 2,621 —%
5205 FICA/Medicare 7,006 — 9,324 9,324 —%
5206 CalPERS Retirement 132,571 123,930 207,013 83,083 67.0% 5208 Workers' Compensation 14,468 18,490 28,131 9,641 52.1% 5209 Deferred Compensation 21,133 31,539 31,890 351 1.1% 5211 Retiree Health Savings 13,655 — 17,538 17,538 —%
5212 Unemployment 1,935 — 2,572 2,572 —%
5214 Fringe Benefits — 10,454 — (10,454) (100.0)%
Salary and Benefits Total 739,348 759,906 1,087,789 327,883 43.1% Operating Expenses
5310 Operating Materials &
Supplies
7,506 9,813 — (9,813) (100.0)%
5312 Special Activity Supplies 39,182 63,985 — (63,985) (100.0)% 5314 Fuel 388,537 464,104 533,519 69,415 15.0%
5315 Uniforms 11,520 11,979 9,300 (2,679) (22.4)%
5320 Bulk Vehicle Maint Supplies 31,438 32,970 44,242 11,272 34.2% 5321 Vehicle Operations 346,808 361,497 432,968 71,471 19.8% 5322 Vehicle Upfitting 10,321 56,490 88,132 31,642 56.0% 5323 Electric Vehicle Charging — — 500 500 —%
5330 Rentals/Leases 278,488 — 356,335 356,335 —%
DRAFT
Public Works
Vehicle Maintenance
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 257
5350 Non-Capital Equipment 2,151 8,174 26,757 18,583 227.4% 5360 Computers Hardware 41,851 41,851 — (41,851) (100.0)% 5409 General Liability 77,378 77,378 135,057 57,679 74.5% 5413 Government Fees/Licenses 273 273 2,752 2,479 907.6% 5600 Misc Expenses — (737) — 737 (100.0)%
5700 Services 15,165 45,746 57,432 11,686 25.5%
5710 Professional/Technical Service 3,168 27,933 99,476 71,543 256.1% 5790 Repair & Maintenance
Services
15,310 38,388 85,039 46,651 121.5%
5793 Emergency Damage Repairs 33,295 35,000 38,667 3,667 10.5% 5900 Meetings & Conferences 120 120 — (120) (100.0)%
5910 Travel/Mileage
Reimbursement
978 978 — (978) (100.0)%
5912 Boot/Pant Reimbursement 450 2,400 2,850 450 18.8%
Operating Expenses Total 1,303,939 1,278,342 1,913,026 634,684 49.6% Debt Service & Capital Outlay
6201 Equipment Replacement
Charges
154,881 3,680,426 500,000 (3,180,426) (86.4)%
8100 Furniture & Equipment 627,787 — — — —%
8200 Vehicles 2,421,504 799,056 301,500 (497,556) (62.3)% Debt Service & Capital Outlay Total 3,204,171 4,479,482 801,500 (3,677,982) (82.1)% Department Total 5,247,459 6,517,730 3,802,315 (2,715,415) (41.7)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Public Works
Environmental
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 258
Environmental
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,208 — 1,046,754 1,046,754 —%
214 Gas Tax — — 196,227 196,227 —%
215 Gas Tax - Sb 1 — — 396,089 396,089 —%
224 Recycling — 524,300 118,309 (405,991) (77.4)%
423 Drainage Maint District — — 299,693 299,693 —%
Department Total 1,208 524,300 2,057,073 1,532,773 292.3% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries — — 758,815 758,815 —%
5104 Temporary Salaries — — 131,030 131,030 —%
5106 Salaries (Offset) — — (136,062) (136,062) —%
5201 Health/Dental Insurance — — 185,564 185,564 —%
5202 Life Insurance — — 919 919 —%
5203 Accidental Death Dismember — — 210 210 —%
5204 LT/ST Disability — — 4,128 4,128 —%
5205 FICA/Medicare — — 11,003 11,003 —%
5206 CalPERS Retirement — — 246,003 246,003 —%
5208 Workers' Compensation — — 33,236 33,236 —%
5209 Deferred Compensation — — 42,022 42,022 —%
5211 Retiree Health Savings — — 16,898 16,898 —%
5212 Unemployment — — 3,035 3,035 —%
5216 Fringe Benefits (Offset) — — (108,689) (108,689) —% Salary and Benefits Total — — 1,188,112 1,188,112 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 5,500 5,500 —%
5312 Special Activity Supplies — — 5,000 5,000 —%
5314 Fuel 1,208 — 30,547 30,547 —%
5315 Uniforms — — 6,350 6,350 —%
5321 Vehicle Operations — — 212,540 212,540 —%
5409 General Liability — — 150,774 150,774 —%
5413 Government Fees/Licenses — — 1,650 1,650 —%
5656 Grant Expense — 524,300 47,279 (477,021) (91.0)%
5710 Professional/Technical Service — — 54,628 54,628 —% 5797 Street Sweeping — — 299,693 299,693 —%
DRAFT
Public Works
Environmental
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 259
5799 Hazardous Materials Services — — 50,000 50,000 —%
5900 Meetings & Conferences — — 3,700 3,700 —%
5910 Travel/Mileage
Reimbursement
— — 1,300 1,300 —%
Operating Expenses Total 1,208 524,300 868,961 344,661 65.7% Department Total 1,208 524,300 2,057,073 1,532,773 292.3% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Public Works
Traffic Engineering
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 260
Traffic Engineering
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 168,342 161,585 — (161,585) (100.0)%
214 Gas Tax (7) — — — —%
223 Office Of Traffic Safety (Ots) — 61,250 — (61,250) (100.0)% Department Total 168,336 222,835 — (222,835) (100.0)%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Operating Expenses
5314 Fuel 34 34 — (34) (100.0)%
5321 Vehicle Operations 226 — — — —%
5360 Computers Hardware 46,266 — — — —%
5400 Dues & Memberships 518 — — — —%
5409 General Liability 62,200 — — — —%
5656 Grant Expense — 61,250 — (61,250) (100.0)%
5710 Professional/Technical Service 58,577 161,552 — (161,552) (100.0)% 5793 Emergency Damage Repairs (7) — — — —%
5900 Meetings & Conferences 523 — — — —%
Operating Expenses Total 168,336 222,835 — (222,835) (100.0)% Department Total 168,336 222,835 — (222,835) (100.0)%
DRAFT
Public Works
City Engineering
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 261
City Engineering

Organization Detail:

Public Works
City Engineering
Department/Division nos. 4600, 4700
Assistant
Director
Senior Engineer
Engineer(5)
Technician I
Senior
Inspector
Inspector (2)
Senior Engineer
Sr Engineering
Technician
Senior Engineer
Engineer (4)
Manager
Senior
Inspector
Inspector
(2)
Analyst (3)
Specialist I/II (3)
Technician I (2)
Administrative
Assistant
Coordinator II
Administrative
Assistant
DRAFT
Public Works
City Engineering
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 262
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 5,136,410 5,615,715 6,578,689 962,974 17.1% 214 Gas Tax 984,534 1,080,848 52,981 (1,027,867) (95.1)% 223 Office Of Traffic Safety (Ots) 16,455 — — — —%
420 Sewer Maintenance District 174 174 — (174) (100.0)% 421 Landscape Maintenance
District
126 126 — (126) (100.0)%
422 Lighting Maintenance District 213,463 1,590,780 200,000 (1,390,780) (87.4)% 423 Drainage Maint District 265 265 — (265) (100.0)%
Department Total 6,351,426 8,287,908 6,831,670 (1,456,238) (17.6)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 2,706,689 4,179,496 3,908,911 (270,585) (6.5)% 5103 Over-Time Salaries 21 11,792 — (11,792) (100.0)%
5104 Temporary Salaries 27,463 20,166 52,981 32,815 162.7% 5106 Salaries (Offset) — (1,201,602) (1,230,001) (28,399) 2.4% 5201 Health/Dental Insurance 470,421 594,000 767,319 173,319 29.2% 5202 Life Insurance 3,540 — 4,501 4,501 —%
5203 Accidental Death Dismember 700 — 1,027 1,027 —%
5204 LT/ST Disability 19,016 — 22,975 22,975 —%
5205 FICA/Medicare 41,396 — 56,679 56,679 —%
5206 CalPERS Retirement 826,169 1,226,959 1,267,242 40,283 3.3% 5208 Workers' Compensation 87,499 183,063 171,000 (12,063) (6.6)% 5209 Deferred Compensation 147,972 289,958 208,186 (81,772) (28.2)% 5210 H.S.A. Contribution 2,160 — 1,080 1,080 —%
5211 Retiree Health Savings 66,263 — 85,485 85,485 —%
5212 Unemployment 11,632 — 15,636 15,636 —%
5214 Fringe Benefits 14 112,990 — (112,990) (100.0)%
5216 Fringe Benefits (Offset) — (683,895) (828,746) (144,851) 21.2% Salary and Benefits Total 4,410,956 4,732,927 4,504,276 (228,651) (4.8)% Operating Expenses
5310 Operating Materials &
Supplies
4,703 12,269 6,247 (6,022) (49.1)%
5311 Postage 288 288 200 (88) (30.5)%
5312 Special Activity Supplies 928 928 280 (648) (69.8)% 5314 Fuel 10,727 721 9,937 9,216 1,277.7%
5315 Uniforms 293 1,125 2,478 1,353 120.3%
5321 Vehicle Operations 2,202 2,428 69,140 66,712 2,747.6% DRAFT
Public Works
City Engineering
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 263
5330 Rentals/Leases — — 3,780 3,780 —%
5350 Non-Capital Equipment — 2,765 9,648 6,883 248.9%
5360 Computers Hardware 331,207 377,473 205,871 (171,602) (45.5)% 5400 Dues & Memberships 35,583 40,167 5,341 (34,826) (86.7)% 5409 General Liability 481,559 543,759 698,958 155,199 28.5% 5656 Grant Expense 16,455 — — — —%
5710 Professional/Technical Service 349,050 386,869 1,261,000 874,131 225.9% 5730 Printing/Binding 560 2,023 7,800 5,778 285.7%
5790 Repair & Maintenance
Services
— 73,651 — (73,651) (100.0)%
5792 Traffic Signal Services — 17,500 — (17,500) (100.0)% 5900 Meetings & Conferences 3,243 4,359 16,760 12,401 284.5% 5910 Travel/Mileage
Reimbursement
1,140 2,417 20,604 18,187 752.4%
5920 Training 1,385 4,973 7,037 2,064 41.5%
5930 Publications/Journals 671 3,473 2,314 (1,159) (33.4)% 6203 Administrative Overhead 700,446 700,446 — (700,446) (100.0)% Operating Expenses Total 1,940,439 2,177,633 2,327,394 149,761 6.9% Debt Service & Capital Outlay
7000 Debt Services - Prin 31 971,741 — (971,741) (100.0)% 7100 Debt Service - Interest — 405,607 — (405,607) (100.0)% Debt Service & Capital Outlay Total 31 1,377,348 — (1,377,348) (100.0)% Department Total 6,351,426 8,287,908 6,831,670 (1,456,238) (17.6)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Public Works
City Engineering
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 264
DRAFT
Parks, Arts, Recreation, and
Community Services
DRAFT
Parks, Arts, Recreation, and Community Services
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 266
Department Expense by Fund
Fund FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 23,921,734 25,996,957 29,550,637 3,553,681 13.7% 141 Equipment Replacement — 3,859 — (3,859) (100.0)%
200 La County Grants - Other 322,045 586,154 — (586,154) (100.0)% 202 Measure H 2,185,317 4,285,724 — (4,285,724) (100.0)% 210 Measure A 172,720 1,403,006 — (1,403,006) (100.0)%
218 Proposition A 132,181 292,313 296,120 3,807 1.3%
314 Low-Moderate Income Housing — 202,287 — (202,287) (100.0)% Department Total 26,733,997 32,770,300 29,846,757 (2,923,543) (8.9)% Department Expense by Division
Category FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
6000 Parcs 2,047,346 3,522,380 3,141,233 (381,147) (10.8)% 6010 Passports 130,076 132,529 138,830 6,301 4.8%
6200 Community Center 883,557 1,074,259 994,022 (80,238) (7.5)% 6210 Community Services 2,949,078 5,336,585 1,227,360 (4,109,225) (77.0)% 6220 Youth Services 589,271 701,061 538,036 (163,025) (23.3)% 6230 Community Recreation 256,543 492,295 248,394 (243,901) (49.5)% 6250 Youth Development — — 354,749 354,749 —%
6260 Senior Services — — 66,200 66,200 —%
6300 Facilities/Maintenance 10,600,231 11,459,771 12,808,139 1,348,368 11.8% 6400 Recreation 2,017,185 1,888,808 2,604,127 715,319 37.9% 6410 Athletics 650,578 621,785 664,010 42,225 6.8%
6430 Special Classes 424,873 447,102 427,317 (19,785) (4.4)% 6440 Impact Program 90,983 283,728 241,120 (42,608) (15.0)% 6500 Special Events 1,819,140 2,240,692 1,497,894 (742,798) (33.2)% 6600 Arts And Museums 2,359,314 2,628,965 2,757,724 128,759 4.9% 6700 Performing Arts Center 1,915,821 1,940,339 2,137,603 197,264 10.2% Department Total 26,733,997 32,770,300 29,846,757 (2,923,543) (8.9)% Department Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Debt Service & Capital Outlay 80,695 49,680 192,589 142,909 287.7% Operating Expenses 13,539,737 19,713,620 14,661,799 (5,051,822) (25.6)% Salary and Benefits 13,047,525 12,940,960 14,992,370 2,051,410 15.9% Transfers Out 66,040 66,040 — (66,040) (100.0)%
Department Total 26,733,997 32,770,300 29,846,757 (2,923,543) (8.9)% DRAFT
Parks, Arts, Recreation, and Community Services
PARCS
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 267
PARCS

Organization Detail:

Parks, Arts, Recreation & Community Services
Administration
Department/Division no. 6000, 6010

Director
Admin Assistant
Assistant Director (2)
Admin Assistant
Specialist II
Technician I
Senior Analyst
Analyst
Administrative
Assistant
Technician I
DRAFT
Parks, Arts, Recreation, and Community Services
PARCS
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 268
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 1,874,626 2,119,374 3,141,233 1,021,859 48.2% 210 Measure A 172,720 1,403,006 — (1,403,006) (100.0)%
Department Total 2,047,346 3,522,380 3,141,233 (381,147) (10.8)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 725,609 672,265 732,422 60,157 8.9% 5104 Temporary Salaries 117,520 99,960 178,389 78,429 78.5% 5105 Salaries- Other — 4,985 — (4,985) (100.0)%
5201 Health/Dental Insurance 125,445 90,000 155,463 65,463 72.7% 5202 Life Insurance 865 — 885 885 —%
5203 Accidental Death Dismember 174 — 202 202 —%
5204 LT/ST Disability 2,775 — 2,663 2,663 —%
5205 FICA/Medicare 12,197 — 10,620 10,620 —%
5206 CalPERS Retirement 231,797 197,354 237,446 40,092 20.3% 5208 Workers' Compensation 26,041 29,445 31,975 2,530 8.6% 5209 Deferred Compensation 43,646 47,659 44,015 (3,644) (7.6)% 5210 H.S.A. Contribution 1,080 — 1,080 1,080 —%
5211 Retiree Health Savings 18,210 — 18,509 18,509 —%
5212 Unemployment 3,405 — 2,930 2,930 —%
5214 Fringe Benefits — 17,406 — (17,406) (100.0)%
Salary and Benefits Total 1,308,765 1,159,074 1,416,600 257,526 22.2% Operating Expenses
5310 Operating Materials &
Supplies
13,844 14,524 14,000 (524) (3.6)%
5311 Postage 7,550 40,000 44,000 4,000 10.0%
5312 Special Activity Supplies 42,740 46,782 16,600 (30,181) (64.5)% 5314 Fuel 52,326 4,470 51,893 47,423 1,060.9%
5315 Uniforms 2,112 3,870 3,400 (470) (12.1)%
5321 Vehicle Operations 18,756 18,756 377,707 358,951 1,913.8% 5330 Rentals/Leases 61,228 72,798 21,882 (50,916) (69.9)% 5360 Computers Hardware 86,610 86,610 461,617 375,007 433.0% 5400 Dues & Memberships 6,890 6,975 7,600 625 9.0%
5409 General Liability 85,098 85,098 128,153 43,055 50.6% 5414 Property Tax On Land 8,015 7,978 6,000 (1,978) (24.8)% 5610 Cash Variance (2) 100 — (100) (100.0)%
5656 Grant Expense 172,720 1,403,006 — (1,403,006) (100.0)% 5700 Services 55,979 423,954 140,000 (283,954) (67.0)%
DRAFT
Parks, Arts, Recreation, and Community Services
PARCS
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 269
5710 Professional/Technical Service 44,085 44,085 315,419 271,334 615.5% 5720 Advertising 2,259 2,859 1,000 (1,859) (65.0)%
5730 Printing/Binding 746 1,000 2,000 1,000 100.0%
5900 Meetings & Conferences 8,976 10,298 25,000 14,702 142.8% 5910 Travel/Mileage
Reimbursement
25,542 28,749 35,000 6,251 21.7%
5920 Training 43,106 61,395 35,000 (26,395) (43.0)%
Operating Expenses Total 738,581 2,363,306 1,686,270 (677,036) (28.6)% Debt Service & Capital Outlay
8100 Furniture & Equipment — — 38,363 38,363 —%
Debt Service & Capital Outlay Total — — 38,363 38,363 —% Department Total 2,047,346 3,522,380 3,141,233 (381,147) (10.8)% Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
DRAFT
Parks, Arts, Recreation, and Community Services
Passports
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 270
Passports
Division Expense by Fund
Fund Funding Source FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
101 General Fund 130,076 132,529 138,830 6,301 4.8%
Department Total 130,076 132,529 138,830 6,301 4.8%
Division Expense by Category
Classification FY 2024 Actuals
FY 2025
Revised FY 2026 Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 57,699 57,714 64,896 7,182 12.4% 5103 Over-Time Salaries 1,633 — — — —%
5201 Health/Dental Insurance 17,751 18,000 20,578 2,578 14.3% 5202 Life Insurance 125 — 110 110 —%
5203 Accidental Death Dismember 25 — 25 25 —%
5204 LT/ST Disability 249 — 267 267 —%
5205 FICA/Medicare 861 — 946 946 —%
5206 CalPERS Retirement 17,525 16,943 21,039 4,096 24.2% 5208 Workers' Compensation 1,737 2,528 2,859 331 13.1%
5209 Deferred Compensation 2,885 4,986 3,245 (1,741) (34.9)% 5211 Retiree Health Savings 3,000 — 3,000 3,000 —%
5212 Unemployment 237 — 261 261 —%
5214 Fringe Benefits — 1,498 — (1,498) (100.0)%
Salary and Benefits Total 103,727 101,669 117,227 15,558 15.3% Operating Expenses
5310 Operating Materials &
Supplies
139 3,350 1,500 (1,850) (55.2)%
5311 Postage — 750 — (750) (100.0)%
5315 Uniforms — 300 — (300) (100.0)%
5360 Computers Hardware 10,672 10,672 — (10,672) (100.0)% 5409 General Liability 15,538 15,538 20,103 4,565 29.4% 5920 Training — 250 — (250) (100.0)%
Operating Expenses Total 26,349 30,860 21,603 (9,257) (30.0)% Department Total 130,076 132,529 138,830 6,301 4.8%
DRAFT
Parks, Arts, Recreation, and Community Services
Community Center
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan 271
Community Center