Lancaster City Council
February 24, 2026

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 1100 10111000 5208 WORKERS' COMPENSATION E 15,538.16 - 15,538.16 1,202.54 - - 15,538.16 101 1100 10111000 5212 UNEMPLOYMENT E 3,613.50 - 3,613.50 - - - 3,613.50 101 1100 10111000 5310 OPERATING MATERIALS & SUPPLIES E 3,000.00 - 3,000.00 2,181.92 - - 3,000.00 101 1100 10111000 5311 POSTAGE E 550.00 - 550.00 - - - 550.00 101 1100 10111000 5312 SPECIAL ACTIVITY SUPPLIES E 235,000.00 - 235,000.00 63,451.29 32.63 - 235,000.00 101 1100 10111000 5314 FUEL E 2,208.21 - 2,208.21 636.16 - - 2,208.21 101 1100 10111000 5321 VEHICLE OPERATIONS E 15,364.35 - 15,364.35 8,962.54 - - 15,364.35 101 1100 10111000 5400 DUES & MEMBERSHIPS E 13,000.00 (3,000.00) 10,000.00 - - - 10,000.00 101 1100 10111000 5710 PROFESSIONAL/TECHNICAL SERVICE E 375,000.00 63,600.00 438,600.00 60,000.00 (60,000.00) - 438,600.00 101 1100 10111000 5720 ADVERTISING E 167,000.00 - 167,000.00 - - - 167,000.00 101 1100 10111000 5725 SPONSORSHIP EXPENSE E 100,000.00 - 100,000.00 - - - 100,000.00 101 1100 10111000 5730 PRINTING/BINDING E 554.00 - 554.00 217.34 - - 554.00 101 1100 10111000 5740 LEGAL SERVICES E 1,100,000.00 - 1,100,000.00 612,724.82 - - 1,100,000.00 101 1100 10111000 5801 TELEPHONE E 12,000.00 - 12,000.00 4,000.00 - - 12,000.00 101 1100 10111000 5900 MEETINGS & CONFERENCES E 3,000.00 3,000.00 6,000.00 3,377.50 - - 6,000.00 101 1100 10111000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 20,000.00 - 20,000.00 11,200.00 - - 20,000.00 101 1100 10111000 5920 TRAINING E 2,500.00 - 2,500.00 - - - 2,500.00 101 1200 10112000 5101 FULL-TIME SALARIES E 476,069.10 - 476,069.10 291,306.84 - - 476,069.10 101 1200 10112000 5104 TEMPORARY SALARIES E 48,040.00 - 48,040.00 - - - 48,040.00 101 1200 10112000 5201 HEALTH/DENTAL INSURANCE E 87,877.32 - 87,877.32 51,665.04 - - 87,877.32 101 1200 10112000 5202 LIFE INSURANCE E 566.45 - 566.45 328.90 - - 566.45 101 1200 10112000 5203 ACCIDENTAL DEATH DISMEMBER E 129.30 - 129.30 75.09 - - 129.30 101 1200 10112000 5204 LT/ST DISABILITY E 1,825.49 - 1,825.49 1,059.61 - - 1,825.49 101 1200 10112000 5205 FICA/MEDICARE E 6,903.00 - 6,903.00 4,204.24 - - 6,903.00 101 1200 10112000 5206 CALPERS RETIREMENT E 154,338.36 - 154,338.36 90,058.52 - - 154,338.36 101 1200 10112000 5208 WORKERS' COMPENSATION E 20,851.83 - 20,851.83 12,759.32 - - 20,851.83 101 1200 10112000 5209 DEFERRED COMPENSATION E 23,803.46 - 23,803.46 14,565.52 - - 23,803.46 101 1200 10112000 5211 RETIREE HEALTH SAVINGS E 13,307.55 - 13,307.55 7,837.23 - - 13,307.55 101 1200 10112000 5212 UNEMPLOYMENT E 1,904.28 - 1,904.28 1,165.19 - - 1,904.28 101 1200 10112000 5310 OPERATING MATERIALS & SUPPLIES E 6,975.00 - 6,975.00 1,015.52 - - 6,975.00 101 1200 10112000 5311 POSTAGE E 150.00 - 150.00 - - - 150.00 101 1200 10112000 5313 ELECTIONS EXPENSE E 620,000.00 - 620,000.00 105,212.89 323,776.33 - 620,000.00 101 1200 10112000 5360 COMPUTERS HARDWARE E 342,596.13 - 342,596.13 199,847.74 - - 342,596.13 101 1200 10112000 5400 DUES & MEMBERSHIPS E 859.00 - 859.00 435.00 - - 859.00 101 1200 10112000 5409 GENERAL LIABILITY E 80,423.48 - 80,423.48 46,913.70 - - 80,423.48 101 1200 10112000 5710 PROFESSIONAL/TECHNICAL SERVICE E 170,000.00 - 170,000.00 4,887.50 - - 170,000.00 101 1200 10112000 5720 ADVERTISING E 60,000.00 - 60,000.00 2,331.92 - - 60,000.00 101 1200 10112000 5730 PRINTING/BINDING E 353.00 - 353.00 - - - 353.00 101 1200 10112000 5900 MEETINGS & CONFERENCES E 8,000.00 (2,000.00) 6,000.00 3,096.33 - - 6,000.00 101 1200 10112000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 270.00 2,000.00 2,270.00 553.80 - - 2,270.00 101 1200 10112000 5920 TRAINING E 500.00 - 500.00 - - - 500.00 101 1300 10113000 5310 OPERATING MATERIALS & SUPPLIES E 100.00 - 100.00 - - - 100.00 101 1300 10113000 5311 POSTAGE E 100.00 - 100.00 - - - 100.00 101 1300 10113000 5360 COMPUTERS HARDWARE E 20,903.96 - 20,903.96 12,193.98 - - 20,903.96 101 1300 10113000 5409 GENERAL LIABILITY E 2,747.58 - 2,747.58 1,602.76 - - 2,747.58 101 1300 10113000 5710 PROFESSIONAL/TECHNICAL SERVICE E 50,000.00 - 50,000.00 6,256.00 121.85 - 50,000.00 101 1300 10113000 5740 LEGAL SERVICES E 50,000.00 - 50,000.00 177,443.26 - - 50,000.00 101 1400 10114000 5101 FULL-TIME SALARIES E 1,217,989.00 - 1,217,989.00 663,592.62 - - 1,217,989.00 101 1400 10114000 5104 TEMPORARY SALARIES E 100,000.00 - 100,000.00 54,098.68 - 12,000.00 112,000.00 101 1400 10114000 5201 HEALTH/DENTAL INSURANCE E 240,466.32 - 240,466.32 130,439.73 - - 240,466.32 101 1400 10114000 5202 LIFE INSURANCE E 1,427.66 - 1,427.66 730.29 - - 1,427.66 101 1400 10114000 5203 ACCIDENTAL DEATH DISMEMBER E 325.88 - 325.88 166.71 - - 325.88 101 1400 10114000 5204 LT/ST DISABILITY E 5,820.10 - 5,820.10 3,067.52 - - 5,820.10 101 1400 10114000 5205 FICA/MEDICARE E 17,660.84 - 17,660.84 10,890.23 - - 17,660.84 101 1400 10114000 5206 CALPERS RETIREMENT E 394,863.74 - 394,863.74 223,103.58 - - 394,863.74 101 1400 10114000 5208 WORKERS' COMPENSATION E 53,269.08 - 53,269.08 33,305.77 - - 53,269.08 101 1400 10114000 5209 DEFERRED COMPENSATION E 60,809.45 - 60,809.45 32,523.64 - - 60,809.45 101 1400 10114000 5211 RETIREE HEALTH SAVINGS E 30,958.63 - 30,958.63 15,296.27 - - 30,958.63 101 1400 10114000 5212 UNEMPLOYMENT E 4,871.96 - 4,871.96 3,041.49 - - 4,871.96 101 1400 10114000 5310 OPERATING MATERIALS & SUPPLIES E 10,000.00 - 10,000.00 2,117.14 - - 10,000.00 101 1400 10114000 5311 POSTAGE E 250.00 500.00 750.00 359.24 - - 750.00 101 1400 10114000 5312 SPECIAL ACTIVITY SUPPLIES E 50,000.00 - 50,000.00 38,038.41 - 15,000.00 65,000.00

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 1400 10114000 5360 COMPUTERS HARDWARE E 757,341.95 - 757,341.95 441,782.80 - - 757,341.95 101 1400 10114000 5400 DUES & MEMBERSHIPS E 6,000.00 - 6,000.00 897.00 - - 6,000.00 101 1400 10114000 5409 GENERAL LIABILITY E 233,450.20 - 233,450.20 136,179.28 - - 233,450.20 101 1400 10114000 5412 RECRUITMENT EXPENSE E 114,200.00 - 114,200.00 47,204.00 4,600.00 25,000.00 139,200.00 101 1400 10114000 5710 PROFESSIONAL/TECHNICAL SERVICE E 434,000.00 (500.00) 433,500.00 155,038.45 - (62,000.00) 371,500.00 101 1400 10114000 5730 PRINTING/BINDING E 2,000.00 - 2,000.00 417.19 - - 2,000.00 101 1400 10114000 5900 MEETINGS & CONFERENCES E 5,000.00 - 5,000.00 676.49 - - 5,000.00 101 1400 10114000 5910 TRAVEL/MILEAGE REIMBURSEMENT E - 1,000.00 1,000.00 3,927.58 - 10,000.00 11,000.00 101 1400 10114000 5911 TUITION REIMBURSEMENT E 50,000.00 - 50,000.00 12,715.37 - - 50,000.00 101 1400 10114000 5920 TRAINING E 25,000.00 (1,000.00) 24,000.00 1,716.00 - - 24,000.00 101 1400 10114000 5930 PUBLICATIONS/JOURNALS E 5,000.00 - 5,000.00 - - - 5,000.00 101 1500 10115000 5101 FULL-TIME SALARIES E 765,606.32 - 765,606.32 435,732.18 - - 765,606.32 101 1500 10115000 5104 TEMPORARY SALARIES E 133,000.00 - 133,000.00 56,509.30 - - 133,000.00 101 1500 10115000 5201 HEALTH/DENTAL INSURANCE E 137,114.16 - 137,114.16 69,481.41 - - 137,114.16 101 1500 10115000 5202 LIFE INSURANCE E 844.57 - 844.57 445.08 - - 844.57 101 1500 10115000 5203 ACCIDENTAL DEATH DISMEMBER E 192.78 - 192.78 101.49 - - 192.78 101 1500 10115000 5204 LT/ST DISABILITY E 3,135.59 - 3,135.59 1,645.95 - - 3,135.59 101 1500 10115000 5205 FICA/MEDICARE E 11,101.29 - 11,101.29 7,144.73 - - 11,101.29 101 1500 10115000 5206 CALPERS RETIREMENT E 248,204.35 - 248,204.35 148,344.44 - - 248,204.35 101 1500 10115000 5208 WORKERS' COMPENSATION E 33,507.28 - 33,507.28 21,164.91 - - 33,507.28 101 1500 10115000 5209 DEFERRED COMPENSATION E 38,250.32 - 38,250.32 20,975.99 - - 38,250.32 101 1500 10115000 5211 RETIREE HEALTH SAVINGS E 21,696.16 - 21,696.16 11,745.77 - - 21,696.16 101 1500 10115000 5212 UNEMPLOYMENT E 3,062.43 - 3,062.43 1,981.87 - - 3,062.43 101 1500 10115000 5310 OPERATING MATERIALS & SUPPLIES E 3,000.00 5,450.75 8,450.75 3,392.34 - - 8,450.75 101 1500 10115000 5311 POSTAGE E 85,000.00 - 85,000.00 19,869.40 - - 85,000.00 101 1500 10115000 5312 SPECIAL ACTIVITY SUPPLIES E 50,295.00 9,135.19 59,430.19 13,125.32 (9,135.19) - 59,430.19 101 1500 10115000 5350 NON-CAPITAL EQUIPMENT E 33,959.00 (22,947.75) 11,011.25 - - - 11,011.25 101 1500 10115000 5360 COMPUTERS HARDWARE E 268,554.40 1,917.04 270,471.44 159,692.06 (1,917.04) - 270,471.44 101 1500 10115000 5400 DUES & MEMBERSHIPS E 30,964.00 - 30,964.00 17,764.18 - - 30,964.00 101 1500 10115000 5409 GENERAL LIABILITY E 120,619.12 - 120,619.12 70,361.15 - - 120,619.12 101 1500 10115000 5700 SERVICES E - - - 75,461.03 - 75,461.03 75,461.03 101 1500 10115000 5710 PROFESSIONAL/TECHNICAL SERVICE E 576,365.00 49,390.78 625,755.78 257,462.12 104,658.81 - 625,755.78 101 1500 10115000 5720 ADVERTISING E 200,000.00 13,181.32 213,181.32 127,561.37 26,337.50 - 213,181.32 101 1500 10115000 5730 PRINTING/BINDING E 281,737.00 - 281,737.00 78,447.23 83,266.49 - 281,737.00 101 1500 10115000 5900 MEETINGS & CONFERENCES E - 11,997.00 11,997.00 11,997.00 - - 11,997.00 101 1500 10115000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 15,000.00 5,500.00 20,500.00 14,808.07 - - 20,500.00 101 1500 10115000 5920 TRAINING E 10,000.00 - 10,000.00 8,610.00 - - 10,000.00 101 1510 10115100 5104 TEMPORARY SALARIES E 58,200.00 300,000.00 358,200.00 26,194.98 - - 358,200.00 101 1510 10115100 5205 FICA/MEDICARE E - - - 379.81 - - - 101 1510 10115100 5208 WORKERS' COMPENSATION E - - - 1,147.34 - - - 101 1510 10115100 5212 UNEMPLOYMENT E - - - 104.75 - - - 101 1510 10115100 5310 OPERATING MATERIALS & SUPPLIES E - 10,000.00 10,000.00 998.85 - - 10,000.00 101 1510 10115100 5312 SPECIAL ACTIVITY SUPPLIES E 10,000.00 - 10,000.00 - - - 10,000.00 101 1510 10115100 5341 PEG EXPENSE E 420,768.00 (255,555.35) 165,212.65 133,360.38 (38,823.00) - 165,212.65 101 1510 10115100 5350 NON-CAPITAL EQUIPMENT E 52,439.00 (10,000.00) 42,439.00 3,272.45 - - 42,439.00 101 1510 10115100 5400 DUES & MEMBERSHIPS E 6,000.00 - 6,000.00 1,384.72 - - 6,000.00 101 1510 10115100 5710 PROFESSIONAL/TECHNICAL SERVICE E 362,750.00 14,500.00 377,250.00 300.00 129,692.00 - 377,250.00 101 1510 10115100 5720 ADVERTISING E 65,000.00 (13,181.32) 51,818.68 4,154.30 28,055.34 - 51,818.68 101 1510 10115100 5730 PRINTING/BINDING E 8,000.00 - 8,000.00 - - - 8,000.00 101 1510 10115100 8100 FURNITURE & EQUIPMENT E 50,000.00 5,617.24 55,617.24 - - - 55,617.24 101 1700 10117000 5101 FULL-TIME SALARIES E 603,455.08 - 603,455.08 249,007.43 - - 603,455.08 101 1700 10117000 5103 OVER-TIME SALARIES E 5,000.00 - 5,000.00 21.23 - - 5,000.00 101 1700 10117000 5104 TEMPORARY SALARIES E 100,000.00 - 100,000.00 54,359.39 - - 100,000.00 101 1700 10117000 5201 HEALTH/DENTAL INSURANCE E 107,474.40 - 107,474.40 47,650.31 - - 107,474.40 101 1700 10117000 5202 LIFE INSURANCE E 702.96 - 702.96 301.01 - - 702.96 101 1700 10117000 5203 ACCIDENTAL DEATH DISMEMBER E 160.46 - 160.46 68.72 - - 160.46 101 1700 10117000 5204 LT/ST DISABILITY E 2,432.74 - 2,432.74 1,032.94 - - 2,432.74 101 1700 10117000 5205 FICA/MEDICARE E 8,750.10 - 8,750.10 4,583.75 - - 8,750.10 101 1700 10117000 5206 CALPERS RETIREMENT E 195,636.03 - 195,636.03 100,320.33 - - 195,636.03 101 1700 10117000 5208 WORKERS' COMPENSATION E 26,352.49 - 26,352.49 13,967.57 - - 26,352.49 101 1700 10117000 5209 DEFERRED COMPENSATION E 30,082.75 - 30,082.75 12,450.34 - - 30,082.75 101 1700 10117000 5211 RETIREE HEALTH SAVINGS E 14,861.87 - 14,861.87 5,734.01 - - 14,861.87

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 1700 10117000 5212 UNEMPLOYMENT E 2,413.82 - 2,413.82 1,276.12 - - 2,413.82 101 1700 10117000 5310 OPERATING MATERIALS & SUPPLIES E 6,000.00 - 6,000.00 3,919.21 - - 6,000.00 101 1700 10117000 5311 POSTAGE E 1,000.00 - 1,000.00 164.94 - - 1,000.00 101 1700 10117000 5315 UNIFORMS E 1,000.00 - 1,000.00 - - - 1,000.00 101 1700 10117000 5360 COMPUTERS HARDWARE E 128,965.23 - 128,965.23 75,229.72 - - 128,965.23 101 1700 10117000 5400 DUES & MEMBERSHIPS E 1,200.00 - 1,200.00 310.00 - - 1,200.00 101 1700 10117000 5409 GENERAL LIABILITY E 145,814.34 - 145,814.34 85,058.36 - - 145,814.34 101 1700 10117000 5610 CASH VARIANCE E - - - 107.88 - - - 101 1700 10117000 5710 PROFESSIONAL/TECHNICAL SERVICE E 35,000.00 25,944.44 60,944.44 12,887.30 21,300.00 - 60,944.44 101 1700 10117000 5730 PRINTING/BINDING E 30,100.00 79,591.56 109,691.56 95,238.91 (55,199.72) - 109,691.56 101 1700 10117000 5900 MEETINGS & CONFERENCES E 13,800.00 - 13,800.00 6,640.68 - - 13,800.00 101 1700 10117000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 24,700.00 - 24,700.00 7,521.50 - - 24,700.00 101 1700 10117000 5920 TRAINING E 5,350.00 - 5,350.00 1,150.00 - - 5,350.00 101 1700 10117000 5940 CREDIT CARD & BANK CHARGES E 200,000.00 - 200,000.00 109,232.49 - - 200,000.00 101 1710 10117100 5101 FULL-TIME SALARIES E 355,381.13 - 355,381.13 231,536.33 - - 355,381.13 101 1710 10117100 5103 OVER-TIME SALARIES E 2,400.00 - 2,400.00 729.13 - - 2,400.00 101 1710 10117100 5201 HEALTH/DENTAL INSURANCE E 72,765.51 - 72,765.51 41,740.78 - - 72,765.51 101 1710 10117100 5202 LIFE INSURANCE E 427.49 - 427.49 254.20 - - 427.49 101 1710 10117100 5203 ACCIDENTAL DEATH DISMEMBER E 97.58 - 97.58 57.98 - - 97.58 101 1710 10117100 5204 LT/ST DISABILITY E 1,460.62 - 1,460.62 876.44 - - 1,460.62 101 1710 10117100 5205 FICA/MEDICARE E 5,164.63 - 5,164.63 3,431.51 - - 5,164.63 101 1710 10117100 5206 CALPERS RETIREMENT E 115,212.14 - 115,212.14 75,000.96 - - 115,212.14 101 1710 10117100 5208 WORKERS' COMPENSATION E 15,600.74 - 15,600.74 10,331.19 - - 15,600.74 101 1710 10117100 5209 DEFERRED COMPENSATION E 17,769.06 - 17,769.06 11,576.90 - - 17,769.06 101 1710 10117100 5211 RETIREE HEALTH SAVINGS E 10,678.41 - 10,678.41 6,763.70 - - 10,678.41 101 1710 10117100 5212 UNEMPLOYMENT E 1,424.73 - 1,424.73 946.36 - - 1,424.73 101 1710 10117100 5360 COMPUTERS HARDWARE E 55,681.98 - 55,681.98 32,481.16 - - 55,681.98 101 1710 10117100 5409 GENERAL LIABILITY E 80,412.75 - 80,412.75 46,907.44 - - 80,412.75 101 1710 10117100 5710 PROFESSIONAL/TECHNICAL SERVICE E 300,000.00 - 300,000.00 121,930.31 12,616.86 (25,000.00) 275,000.00 101 1720 10117200 5101 FULL-TIME SALARIES E 625,015.50 - 625,015.50 336,429.19 - 31,083.36 656,098.86 101 1720 10117200 5103 OVER-TIME SALARIES E 1,000.00 - 1,000.00 1,386.87 - - 1,000.00 101 1720 10117200 5201 HEALTH/DENTAL INSURANCE E 126,824.04 - 126,824.04 59,365.55 - - 126,824.04 101 1720 10117200 5202 LIFE INSURANCE E 723.77 - 723.77 365.26 - - 723.77 101 1720 10117200 5203 ACCIDENTAL DEATH DISMEMBER E 165.21 - 165.21 83.37 - - 165.21 101 1720 10117200 5204 LT/ST DISABILITY E 2,558.95 - 2,558.95 1,289.98 - - 2,558.95 101 1720 10117200 5205 FICA/MEDICARE E 9,089.72 - 9,089.72 5,085.95 - - 9,089.72 101 1720 10117200 5206 CALPERS RETIREMENT E 202,625.77 - 202,625.77 102,252.78 - - 202,625.77 101 1720 10117200 5208 WORKERS' COMPENSATION E 27,352.09 - 27,352.09 15,356.24 - - 27,352.09 101 1720 10117200 5209 DEFERRED COMPENSATION E 31,130.78 - 31,130.78 15,782.88 - - 31,130.78 101 1720 10117200 5211 RETIREE HEALTH SAVINGS E 15,847.89 - 15,847.89 8,863.38 - - 15,847.89 101 1720 10117200 5212 UNEMPLOYMENT E 2,507.51 - 2,507.51 1,408.06 - - 2,507.51 101 1720 10117200 5360 COMPUTERS HARDWARE E 322,144.50 - 322,144.50 187,917.63 - - 322,144.50 101 1720 10117200 5409 GENERAL LIABILITY E 120,619.12 - 120,619.12 70,361.15 - - 120,619.12 101 1720 10117200 5700 SERVICES E 320,000.00 - 320,000.00 251,631.41 - 40,000.00 360,000.00 101 1720 10117200 5710 PROFESSIONAL/TECHNICAL SERVICE E 20,000.00 - 20,000.00 10,904.20 - - 20,000.00 101 1730 10117300 5101 FULL-TIME SALARIES E 190,093.80 - 190,093.80 83,877.49 - - 190,093.80 101 1730 10117300 5201 HEALTH/DENTAL INSURANCE E 40,298.16 - 40,298.16 28,843.16 - - 40,298.16 101 1730 10117300 5202 LIFE INSURANCE E 220.80 - 220.80 126.24 - - 220.80 101 1730 10117300 5203 ACCIDENTAL DEATH DISMEMBER E 50.40 - 50.40 28.82 - - 50.40 101 1730 10117300 5204 LT/ST DISABILITY E 781.29 - 781.29 448.80 - - 781.29 101 1730 10117300 5205 FICA/MEDICARE E 2,756.36 - 2,756.36 1,214.74 - - 2,756.36 101 1730 10117300 5206 CALPERS RETIREMENT E 61,627.12 - 61,627.12 27,169.59 - - 61,627.12 101 1730 10117300 5208 WORKERS' COMPENSATION E 8,326.11 - 8,326.11 3,673.78 - - 8,326.11 101 1730 10117300 5209 DEFERRED COMPENSATION E 9,504.69 - 9,504.69 4,193.79 - - 9,504.69 101 1730 10117300 5211 RETIREE HEALTH SAVINGS E 4,200.00 - 4,200.00 2,432.50 - - 4,200.00 101 1730 10117300 5212 UNEMPLOYMENT E 760.38 - 760.38 335.57 - - 760.38 101 1730 10117300 5360 COMPUTERS HARDWARE E 18,813.56 - 18,813.56 10,974.58 - - 18,813.56 101 1730 10117300 5400 DUES & MEMBERSHIPS E 2,300.00 - 2,300.00 866.64 - - 2,300.00 101 1730 10117300 5409 GENERAL LIABILITY E 40,206.37 - 40,206.37 23,453.72 - - 40,206.37 101 1900 10119000 5106 SALARIES (OFFSET) E (3,323,694.00) - (3,323,694.00) - - - (3,323,694.00) 101 1900 10119000 5214 FRINGE BENEFITS E - - - (1,032.11) - - - 101 1900 10119000 5400 DUES & MEMBERSHIPS E 40,000.00 (40,000.00) - - - - -

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 1900 10119000 5413 GOVERNMENT FEES/LICENSES E - - - 112.19 - 700.00 700.00 101 1900 10119000 5600 MISC EXPENSES E - - - (5.00) - - - 101 1900 10119000 5710 PROFESSIONAL/TECHNICAL SERVICE E 2,000.00 - 2,000.00 22,660.55 19,540.05 - 2,000.00 101 1900 10119000 5809 WATER PURCHASE - OPTION E - 262,500.00 262,500.00 262,500.00 - - 262,500.00 101 1900 10119000 6999 INTER-FUND TRANSFERS OUT E 2,846,312.64 - 2,846,312.64 - - - 2,846,312.64 101 1900 10119000 8300 WATER RIGHTS E - 5,000,000.00 5,000,000.00 5,000,000.00 - - 5,000,000.00 101 1990 10119900 8000 CAPITAL IMPROVEMENT E 1,000,000.00 (998,838.67) 1,161.33 - - (1,161.33) - 101 2000 10120000 5101 FULL-TIME SALARIES E 552,583.90 - 552,583.90 291,712.59 - 16,352.40 568,936.30 101 2000 10120000 5104 TEMPORARY SALARIES E 208,511.00 - 208,511.00 70,668.05 - - 208,511.00 101 2000 10120000 5201 HEALTH/DENTAL INSURANCE E 89,223.72 - 89,223.72 41,631.75 - - 89,223.72 101 2000 10120000 5202 LIFE INSURANCE E 618.93 - 618.93 301.84 - - 618.93 101 2000 10120000 5203 ACCIDENTAL DEATH DISMEMBER E 141.28 - 141.28 68.98 - - 141.28 101 2000 10120000 5204 LT/ST DISABILITY E 3,335.14 - 3,335.14 1,782.43 - - 3,335.14 101 2000 10120000 5205 FICA/MEDICARE E 8,012.47 - 8,012.47 5,190.02 - - 8,012.47 101 2000 10120000 5206 CALPERS RETIREMENT E 179,143.94 - 179,143.94 99,090.43 - - 179,143.94 101 2000 10120000 5208 WORKERS' COMPENSATION E 24,176.89 - 24,176.89 15,872.36 - - 24,176.89 101 2000 10120000 5209 DEFERRED COMPENSATION E 34,090.20 - 34,090.20 18,434.46 - - 34,090.20 101 2000 10120000 5211 RETIREE HEALTH SAVINGS E 15,159.88 - 15,159.88 8,109.01 - - 15,159.88 101 2000 10120000 5212 UNEMPLOYMENT E 2,210.34 - 2,210.34 1,449.62 - - 2,210.34 101 2000 10120000 5310 OPERATING MATERIALS & SUPPLIES E 37,500.00 (11,000.00) 26,500.00 8,567.09 - - 26,500.00 101 2000 10120000 5314 FUEL E 1,104.11 - 1,104.11 262.38 - - 1,104.11 101 2000 10120000 5315 UNIFORMS E - 16,000.00 16,000.00 5,546.42 - - 16,000.00 101 2000 10120000 5321 VEHICLE OPERATIONS E 7,682.17 - 7,682.17 4,481.27 - - 7,682.17 101 2000 10120000 5360 COMPUTERS HARDWARE E 230,447.92 - 230,447.92 134,427.95 - - 230,447.92 101 2000 10120000 5400 DUES & MEMBERSHIPS E 5,000.00 - 5,000.00 4,191.51 - - 5,000.00 101 2000 10120000 5409 GENERAL LIABILITY E 65,335.36 - 65,335.36 38,112.29 - - 65,335.36 101 2000 10120000 5655 ASSESSMENTS E 250.00 - 250.00 - - - 250.00 101 2000 10120000 5710 PROFESSIONAL/TECHNICAL SERVICE E - 386,281.30 386,281.30 52,739.81 (40,739.81) - 386,281.30 101 2000 10120000 5900 MEETINGS & CONFERENCES E 39,114.00 (25,000.00) 14,114.00 4,602.50 - - 14,114.00 101 2000 10120000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 24,416.00 25,000.00 49,416.00 21,679.80 - - 49,416.00 101 2000 10120070 5656 GRANT EXPENSE E - 63,253.49 63,253.49 - (47,500.50) - 63,253.49 101 2100 10121000 5101 FULL-TIME SALARIES E 884,893.02 - 884,893.02 464,307.73 - - 884,893.02 101 2100 10121000 5104 TEMPORARY SALARIES E - - - 734.58 - - - 101 2100 10121000 5105 SALARIES- OTHER E 5,000.00 - 5,000.00 2,475.00 - - 5,000.00 101 2100 10121000 5201 HEALTH/DENTAL INSURANCE E 147,402.24 - 147,402.24 74,310.55 - - 147,402.24 101 2100 10121000 5202 LIFE INSURANCE E 1,010.12 - 1,010.12 511.17 - - 1,010.12 101 2100 10121000 5203 ACCIDENTAL DEATH DISMEMBER E 230.57 - 230.57 116.53 - - 230.57 101 2100 10121000 5204 LT/ST DISABILITY E 3,634.44 - 3,634.44 1,824.03 - - 3,634.44 101 2100 10121000 5205 FICA/MEDICARE E 12,832.01 - 12,832.01 6,747.67 - - 12,832.01 101 2100 10121000 5206 CALPERS RETIREMENT E 286,876.29 - 286,876.29 150,404.35 - - 286,876.29 101 2100 10121000 5208 WORKERS' COMPENSATION E 38,735.25 - 38,735.25 20,368.91 - - 38,735.25 101 2100 10121000 5209 DEFERRED COMPENSATION E 51,893.44 - 51,893.44 27,911.53 - - 51,893.44 101 2100 10121000 5211 RETIREE HEALTH SAVINGS E 28,689.89 - 28,689.89 14,482.88 - - 28,689.89 101 2100 10121000 5212 UNEMPLOYMENT E 3,539.87 - 3,539.87 1,860.31 - - 3,539.87 101 2100 10121000 5310 OPERATING MATERIALS & SUPPLIES E 10,015.00 - 10,015.00 1,182.31 - - 10,015.00 101 2100 10121000 5311 POSTAGE E 1,200.00 - 1,200.00 906.42 - - 1,200.00 101 2100 10121000 5360 COMPUTERS HARDWARE E 248,950.73 - 248,950.73 145,221.26 - - 248,950.73 101 2100 10121000 5409 GENERAL LIABILITY E 140,722.31 - 140,722.31 82,088.01 - - 140,722.31 101 2100 10121000 5413 GOVERNMENT FEES/LICENSES E 4,065.00 - 4,065.00 - - - 4,065.00 101 2100 10121000 5710 PROFESSIONAL/TECHNICAL SERVICE E 206,450.00 328,645.87 535,095.87 106,001.48 25,988.52 - 535,095.87 101 2100 10121000 5720 ADVERTISING E 40,000.00 - 40,000.00 6,817.47 - - 40,000.00 101 2200 10122000 5312 SPECIAL ACTIVITY SUPPLIES E - 286,170.42 286,170.42 13,385.63 61,420.00 - 286,170.42 101 2200 10122000 5360 COMPUTERS HARDWARE E 4,180.79 - 4,180.79 2,438.79 - - 4,180.79 101 2200 10122000 5409 GENERAL LIABILITY E 37,910.21 - 37,910.21 22,114.29 - - 37,910.21 101 2300 10123000 5101 FULL-TIME SALARIES E 1,319,269.14 - 1,319,269.14 727,813.01 - - 1,319,269.14 101 2300 10123000 5103 OVER-TIME SALARIES E - - - 10.61 - - - 101 2300 10123000 5201 HEALTH/DENTAL INSURANCE E 255,247.32 - 255,247.32 139,184.36 - - 255,247.32 101 2300 10123000 5202 LIFE INSURANCE E 1,552.54 - 1,552.54 777.69 - - 1,552.54 101 2300 10123000 5203 ACCIDENTAL DEATH DISMEMBER E 354.38 - 354.38 177.65 - - 354.38 101 2300 10123000 5204 LT/ST DISABILITY E 7,087.69 - 7,087.69 2,966.82 - - 7,087.69 101 2300 10123000 5205 FICA/MEDICARE E 19,129.40 - 19,129.40 12,461.57 - - 19,129.40 101 2300 10123000 5206 CALPERS RETIREMENT E 408,614.76 - 408,614.76 241,194.57 - - 408,614.76

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 2300 10123000 5208 WORKERS' COMPENSATION E 57,705.15 - 57,705.15 36,751.84 - - 57,705.15 101 2300 10123000 5209 DEFERRED COMPENSATION E 74,639.94 - 74,639.94 37,031.86 - - 74,639.94 101 2300 10123000 5211 RETIREE HEALTH SAVINGS E 28,682.49 - 28,682.49 16,918.83 - - 28,682.49 101 2300 10123000 5212 UNEMPLOYMENT E 5,277.08 - 5,277.08 3,447.04 - - 5,277.08 101 2300 10123000 5310 OPERATING MATERIALS & SUPPLIES E 5,300.00 12,500.00 17,800.00 16,694.13 - - 17,800.00 101 2300 10123000 5314 FUEL E 6,256.59 - 6,256.59 2,792.45 - - 6,256.59 101 2300 10123000 5321 VEHICLE OPERATIONS E 43,532.33 - 43,532.33 25,393.86 - - 43,532.33 101 2300 10123000 5360 COMPUTERS HARDWARE E 18,813.56 - 18,813.56 10,974.58 - - 18,813.56 101 2300 10123000 5409 GENERAL LIABILITY E 241,238.24 - 241,238.24 140,722.31 - - 241,238.24 101 2300 10123000 5710 PROFESSIONAL/TECHNICAL SERVICE E 283,516.00 (97,117.50) 186,398.50 40,087.75 (12,033.25) - 186,398.50 101 2400 10124000 5312 SPECIAL ACTIVITY SUPPLIES E - 6,600.00 6,600.00 68,332.50 - - 6,600.00 101 2400 10124000 5710 PROFESSIONAL/TECHNICAL SERVICE E - 26,931.11 26,931.11 - - - 26,931.11 101 2400 10124000 8010 PROPERTY AQUISTION E - 151,779.44 151,779.44 151,778.77 - - 151,779.44 101 2410 10124100 5101 FULL-TIME SALARIES E 1,284,394.13 - 1,284,394.13 806,360.94 - - 1,284,394.13 101 2410 10124100 5103 OVER-TIME SALARIES E 5,000.00 - 5,000.00 2,881.36 - - 5,000.00 101 2410 10124100 5104 TEMPORARY SALARIES E 31,000.00 - 31,000.00 17,977.56 - - 31,000.00 101 2410 10124100 5201 HEALTH/DENTAL INSURANCE E 305,425.62 - 305,425.62 183,904.72 - - 305,425.62 101 2410 10124100 5202 LIFE INSURANCE E 1,751.10 - 1,751.10 1,000.90 - - 1,751.10 101 2410 10124100 5203 ACCIDENTAL DEATH DISMEMBER E 399.71 - 399.71 228.65 - - 399.71 101 2410 10124100 5204 LT/ST DISABILITY E 5,276.39 - 5,276.39 3,014.33 - - 5,276.39 101 2410 10124100 5205 FICA/MEDICARE E 18,991.92 - 18,991.92 12,297.94 - - 18,991.92 101 2410 10124100 5206 CALPERS RETIREMENT E 416,391.83 - 416,391.83 257,437.07 - - 416,391.83 101 2410 10124100 5208 WORKERS' COMPENSATION E 57,342.42 - 57,342.42 37,250.32 - - 57,342.42 101 2410 10124100 5209 DEFERRED COMPENSATION E 64,189.71 - 64,189.71 39,060.79 - - 64,189.71 101 2410 10124100 5211 RETIREE HEALTH SAVINGS E 32,243.43 - 32,243.43 18,975.90 - - 32,243.43 101 2410 10124100 5212 UNEMPLOYMENT E 5,239.15 - 5,239.15 3,458.07 - - 5,239.15 101 2410 10124100 5310 OPERATING MATERIALS & SUPPLIES E 14,085.00 - 14,085.00 10,086.40 - - 14,085.00 101 2410 10124100 5311 POSTAGE E 500.00 - 500.00 107.20 - - 500.00 101 2410 10124100 5312 SPECIAL ACTIVITY SUPPLIES E 10,000.00 (5,000.00) 5,000.00 - - - 5,000.00 101 2410 10124100 5314 FUEL E 17,297.64 - 17,297.64 6,281.79 - - 17,297.64 101 2410 10124100 5321 VEHICLE OPERATIONS E 120,354.08 - 120,354.08 70,206.55 - - 120,354.08 101 2410 10124100 5360 COMPUTERS HARDWARE E 186,127.09 - 186,127.09 108,574.14 - - 186,127.09 101 2410 10124100 5409 GENERAL LIABILITY E 301,547.80 - 301,547.80 175,902.88 - - 301,547.80 101 2410 10124100 5710 PROFESSIONAL/TECHNICAL SERVICE E 547,000.00 111,897.50 658,897.50 318,968.92 49,161.58 - 658,897.50 101 2410 10124100 5740 LEGAL SERVICES E 30,297.00 25,000.00 55,297.00 23,271.59 - - 55,297.00 101 2410 10124100 5782 CODE/DEMOLITION ACTIVITY E 73,300.00 28,000.00 101,300.00 18,755.00 (12,500.00) - 101,300.00 101 2600 10126000 5360 COMPUTERS HARDWARE E 23,076.21 - 23,076.21 13,461.12 - - 23,076.21 101 2600 10126000 5409 GENERAL LIABILITY E 58,585.44 - 58,585.44 34,174.84 - - 58,585.44 101 2600 10126000 5710 PROFESSIONAL/TECHNICAL SERVICE E 188,122.00 (110,450.00) 77,672.00 11,997.10 55,005.00 - 77,672.00 101 2600 10126000 5755 LANDSCAPE CONTRACTS E 582,000.00 9,216.33 591,216.33 190,971.37 382,490.51 - 591,216.33 101 2600 10126000 5790 REPAIR & MAINTENANCE SERVICES E - 122,750.00 122,750.00 2,750.00 7,186.76 - 122,750.00 101 2600 10126000 5793 EMERGENCY DAMAGE REPAIRS E 150,000.00 213,250.00 363,250.00 90,195.55 22,811.40 - 363,250.00 101 2700 10127000 5409 GENERAL LIABILITY E 168.92 - 168.92 98.54 - - 168.92 101 2800 10128000 5720 ADVERTISING E - - - 5,500.00 - - - 101 2800 10128000 5910 TRAVEL/MILEAGE REIMBURSEMENT E - - - (301.00) - - - 101 3000 10130000 5101 FULL-TIME SALARIES E 1,606,167.08 - 1,606,167.08 869,265.76 - - 1,606,167.08 101 3000 10130000 5103 OVER-TIME SALARIES E 5,000.00 - 5,000.00 30,281.19 - 24,000.00 29,000.00 101 3000 10130000 5104 TEMPORARY SALARIES E 120,000.00 - 120,000.00 59,453.46 - - 120,000.00 101 3000 10130000 5201 HEALTH/DENTAL INSURANCE E 337,603.68 - 337,603.68 181,563.75 - - 337,603.68 101 3000 10130000 5202 LIFE INSURANCE E 1,841.93 - 1,841.93 1,003.81 - - 1,841.93 101 3000 10130000 5203 ACCIDENTAL DEATH DISMEMBER E 420.44 - 420.44 228.92 - - 420.44 101 3000 10130000 5204 LT/ST DISABILITY E 6,293.69 - 6,293.69 3,280.75 - - 6,293.69 101 3000 10130000 5205 FICA/MEDICARE E 23,671.29 - 23,671.29 13,786.76 - - 23,671.29 101 3000 10130000 5206 CALPERS RETIREMENT E 532,735.90 - 532,735.90 279,492.76 - - 532,735.90 101 3000 10130000 5208 WORKERS' COMPENSATION E 71,477.34 - 71,477.34 41,120.99 - - 71,477.34 101 3000 10130000 5209 DEFERRED COMPENSATION E 63,044.28 - 63,044.28 37,743.38 - - 63,044.28 101 3000 10130000 5211 RETIREE HEALTH SAVINGS E 38,913.16 - 38,913.16 23,008.29 - - 38,913.16 101 3000 10130000 5212 UNEMPLOYMENT E 6,530.01 - 6,530.01 3,876.64 - - 6,530.01 101 3000 10130000 5310 OPERATING MATERIALS & SUPPLIES E 22,500.00 - 22,500.00 10,875.59 - - 22,500.00 101 3000 10130000 5311 POSTAGE E 200.00 - 200.00 93.78 - - 200.00 101 3000 10130000 5312 SPECIAL ACTIVITY SUPPLIES E 16,705.00 (4,330.00) 12,375.00 10,570.51 - - 12,375.00 101 3000 10130000 5314 FUEL E 19,873.89 - 19,873.89 9,173.78 - - 19,873.89

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 3000 10130000 5315 UNIFORMS E 100,000.00 17,196.80 117,196.80 58,850.33 (2,061.11) 80,000.00 197,196.80 101 3000 10130000 5321 VEHICLE OPERATIONS E 147,241.69 - 147,241.69 85,925.75 - - 147,241.69 101 3000 10130000 5330 RENTALS/LEASES E 7,200.00 4,330.00 11,530.00 9,130.00 2,400.00 - 11,530.00 101 3000 10130000 5350 NON-CAPITAL EQUIPMENT E 50,000.00 - 50,000.00 17,340.54 - - 50,000.00 101 3000 10130000 5360 COMPUTERS HARDWARE E 591,388.34 - 591,388.34 344,976.53 - - 591,388.34 101 3000 10130000 5400 DUES & MEMBERSHIPS E 1,486.00 - 1,486.00 791.08 - - 1,486.00 101 3000 10130000 5409 GENERAL LIABILITY E 289,800.81 - 289,800.81 169,050.47 - - 289,800.81 101 3000 10130000 5710 PROFESSIONAL/TECHNICAL SERVICE E 3,314,903.00 (117,484.34) 3,197,418.66 1,724,216.08 408,105.25 - 3,197,418.66 101 3000 10130000 5720 ADVERTISING E 8,000.00 - 8,000.00 - - - 8,000.00 101 3000 10130000 5730 PRINTING/BINDING E 13,225.00 - 13,225.00 3,719.57 - - 13,225.00 101 3000 10130000 5900 MEETINGS & CONFERENCES E 34,000.00 - 34,000.00 6,797.48 - - 34,000.00 101 3000 10130000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 50,000.00 50,000.00 100,000.00 55,344.61 - 60,000.00 160,000.00 101 3000 10130000 5920 TRAINING E 50,000.00 - 50,000.00 19,878.19 - - 50,000.00 101 3000 10130000 8100 FURNITURE & EQUIPMENT E - 33,401.00 33,401.00 17,764.58 - 294,800.00 328,201.00 101 3100 10131000 5101 FULL-TIME SALARIES E 3,661,134.90 - 3,661,134.90 1,703,537.17 - - 3,661,134.90 101 3100 10131000 5103 OVER-TIME SALARIES E 100,000.00 - 100,000.00 290,869.03 - 215,424.00 315,424.00 101 3100 10131000 5104 TEMPORARY SALARIES E 600,000.00 - 600,000.00 476,422.89 - 210,000.00 810,000.00 101 3100 10131000 5201 HEALTH/DENTAL INSURANCE E 699,349.32 - 699,349.32 264,847.74 - - 699,349.32 101 3100 10131000 5202 LIFE INSURANCE E 4,298.41 - 4,298.41 1,883.67 - - 4,298.41 101 3100 10131000 5203 ACCIDENTAL DEATH DISMEMBER E 981.16 - 981.16 430.37 - - 981.16 101 3100 10131000 5204 LT/ST DISABILITY E 16,669.87 - 16,669.87 7,511.14 - - 16,669.87 101 3100 10131000 5205 FICA/MEDICARE E 55,314.34 - 55,314.34 35,942.63 - - 55,314.34 101 3100 10131000 5206 CALPERS RETIREMENT E 1,226,313.25 - 1,226,313.25 625,351.79 - - 1,226,313.25 101 3100 10131000 5208 WORKERS' COMPENSATION E 167,008.62 - 167,008.62 96,038.48 - - 167,008.62 101 3100 10131000 5209 DEFERRED COMPENSATION E 93,572.99 - 93,572.99 45,049.69 - - 93,572.99 101 3100 10131000 5210 PERS LONG TERM CARE E 1,080.04 - 1,080.04 660.49 - - 1,080.04 101 3100 10131000 5211 RETIREE HEALTH SAVINGS E 75,203.09 - 75,203.09 34,969.42 - - 75,203.09 101 3100 10131000 5212 UNEMPLOYMENT E 15,259.13 - 15,259.13 9,937.17 - - 15,259.13 101 3100 10131000 5310 OPERATING MATERIALS & SUPPLIES E 42,000.00 - 42,000.00 13,725.64 5,827.81 - 42,000.00 101 3100 10131000 5312 SPECIAL ACTIVITY SUPPLIES E 10,000.00 (4,463.00) 5,537.00 3,881.00 - - 5,537.00 101 3100 10131000 5314 FUEL E 35,515.38 - 35,515.38 23,346.79 - - 35,515.38 101 3100 10131000 5321 VEHICLE OPERATIONS E 272,717.21 - 272,717.21 159,085.04 - - 272,717.21 101 3100 10131000 5350 NON-CAPITAL EQUIPMENT E 100,000.00 30,077.31 130,077.31 7,349.10 25,711.87 - 130,077.31 101 3100 10131000 5351 DRONE (UAV) OPERATIONS E 170,000.00 - 170,000.00 127,229.03 1,989.08 - 170,000.00 101 3100 10131000 5360 COMPUTERS HARDWARE E 148,284.31 1,917.07 150,201.38 89,534.53 (1,917.07) 66,037.06 216,238.44 101 3100 10131000 5371 RADIO COMMUNICATIONS E 133,281.00 - 133,281.00 - - - 133,281.00 101 3100 10131000 5409 GENERAL LIABILITY E 643,454.87 - 643,454.87 375,348.67 - - 643,454.87 101 3100 10131000 5410 LIABILITIES INSURANCE E 3,796,704.75 - 3,796,704.75 1,617,409.66 - 106,315.00 3,903,019.75 101 3100 10131000 5710 PROFESSIONAL/TECHNICAL SERVICE E 50,000.00 25,218.12 75,218.12 20,211.46 9,038.43 685,920.00 761,138.12 101 3100 10131000 5722 OPIOID PROGRAM E 160,000.00 164,579.22 324,579.22 15,950.99 10,153.23 - 324,579.22 101 3100 10131000 5740 LEGAL SERVICES E 20,000.00 52,898.74 72,898.74 49,610.44 10,389.56 - 72,898.74 101 3100 10131000 5750 SHERIFFS CONTRACT E 28,084,433.00 - 28,084,433.00 12,630,751.02 - 2,387,300.13 30,471,733.13 101 3100 10131000 5751 SHERIFF CONTRACT - SUPPLMENTAL E 240,526.00 - 240,526.00 46,071.42 - - 240,526.00 101 3100 10131000 5780 ANIMAL CONTROL E 4,721,516.00 - 4,721,516.00 2,552,952.73 2,168,563.27 - 4,721,516.00 101 3100 10131000 5802 WATER E 12,103.00 - 12,103.00 1,958.73 - - 12,103.00 101 3100 10131000 5803 GAS E 10,147.00 - 10,147.00 2,452.23 - - 10,147.00 101 3100 10131000 5804 ELECTRIC E 100,103.00 - 100,103.00 37,312.28 - - 100,103.00 101 3100 10131000 6999 INTER-FUND TRANSFERS OUT E - 10,000.00 10,000.00 - - - 10,000.00 101 3200 10132000 5316 EMERGENCY SUPPLIES E - - - (2,162.50) - - - 101 3200 10132000 5371 RADIO COMMUNICATIONS E - 91,022.79 91,022.79 - - - 91,022.79 101 3200 10132000 5710 PROFESSIONAL/TECHNICAL SERVICE E - 4,254.47 4,254.47 4,005.00 (4,005.00) - 4,254.47 101 3990 10139900 8000 CAPITAL IMPROVEMENT E - 101,782.25 101,782.25 34,552.01 10,034.22 - 101,782.25 101 4000 10140000 5101 FULL-TIME SALARIES E 618,951.08 - 618,951.08 379,418.22 - - 618,951.08 101 4000 10140000 5103 OVER-TIME SALARIES E - - - 541.96 - - - 101 4000 10140000 5201 HEALTH/DENTAL INSURANCE E 69,508.80 - 69,508.80 41,973.41 - - 69,508.80 101 4000 10140000 5202 LIFE INSURANCE E 726.14 - 726.14 376.51 - - 726.14 101 4000 10140000 5203 ACCIDENTAL DEATH DISMEMBER E 165.75 - 165.75 85.86 - - 165.75 101 4000 10140000 5204 LT/ST DISABILITY E 2,774.12 - 2,774.12 1,613.61 - - 2,774.12 101 4000 10140000 5205 FICA/MEDICARE E 8,974.79 - 8,974.79 5,496.71 - - 8,974.79 101 4000 10140000 5206 CALPERS RETIREMENT E 200,659.72 - 200,659.72 123,821.03 - - 200,659.72 101 4000 10140000 5208 WORKERS' COMPENSATION E 27,031.22 - 27,031.22 16,668.72 - - 27,031.22 101 4000 10140000 5209 DEFERRED COMPENSATION E 38,013.88 - 38,013.88 23,348.79 - - 38,013.88

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 4000 10140000 5211 RETIREE HEALTH SAVINGS E 18,900.89 - 18,900.89 11,076.34 - - 18,900.89 101 4000 10140000 5212 UNEMPLOYMENT E 2,475.80 - 2,475.80 1,524.36 - - 2,475.80 101 4000 10140000 5310 OPERATING MATERIALS & SUPPLIES E 3,175.00 3,000.00 6,175.00 608.81 - - 6,175.00 101 4000 10140000 5312 SPECIAL ACTIVITY SUPPLIES E 4,400.00 - 4,400.00 214.68 - 6,000.00 10,400.00 101 4000 10140000 5315 UNIFORMS E 750.00 - 750.00 - - - 750.00 101 4000 10140000 5360 COMPUTERS HARDWARE E 335,964.14 - 335,964.14 195,979.08 - - 335,964.14 101 4000 10140000 5361 COMPUTERS SOFTWARE E - 2,332.00 2,332.00 - 2,331.35 - 2,332.00 101 4000 10140000 5400 DUES & MEMBERSHIPS E 5,875.00 - 5,875.00 532.10 - - 5,875.00 101 4000 10140000 5409 GENERAL LIABILITY E 254,663.70 - 254,663.70 148,553.83 - - 254,663.70 101 4000 10140000 5413 GOVERNMENT FEES/LICENSES E 112,400.00 (2,332.00) 110,068.00 - - - 110,068.00 101 4000 10140000 5710 PROFESSIONAL/TECHNICAL SERVICE E 100,900.00 - 100,900.00 4,856.12 6,492.55 - 100,900.00 101 4000 10140000 5730 PRINTING/BINDING E 890.00 - 890.00 - - - 890.00 101 4000 10140000 5900 MEETINGS & CONFERENCES E 3,300.00 - 3,300.00 1,047.76 - - 3,300.00 101 4000 10140000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 5,500.00 - 5,500.00 1,759.09 - - 5,500.00 101 4000 10140000 5920 TRAINING E 9,724.00 - 9,724.00 - - 10,000.00 19,724.00 101 4100 10141000 5101 FULL-TIME SALARIES E - - - 11,223.11 - - - 101 4100 10141000 5103 OVER-TIME SALARIES E 237,735.00 105,000.00 342,735.00 97,288.41 - - 342,735.00 101 4100 10141000 5104 TEMPORARY SALARIES E 339,178.55 (18,313.30) 320,865.25 100,726.75 - - 320,865.25 101 4100 10141000 5201 HEALTH/DENTAL INSURANCE E - - - 25,069.07 - - - 101 4100 10141000 5202 LIFE INSURANCE E - - - 129.80 - - - 101 4100 10141000 5203 ACCIDENTAL DEATH DISMEMBER E - - - 29.69 - - - 101 4100 10141000 5204 LT/ST DISABILITY E - - - 331.34 - - - 101 4100 10141000 5205 FICA/MEDICARE E - - - 3,029.13 - - - 101 4100 10141000 5206 CALPERS RETIREMENT E - - - 35,509.66 - - - 101 4100 10141000 5208 WORKERS' COMPENSATION E - - - 7,581.20 - - - 101 4100 10141000 5209 DEFERRED COMPENSATION E - - - 3,500.65 - - - 101 4100 10141000 5211 RETIREE HEALTH SAVINGS E - - - 2,357.17 - - - 101 4100 10141000 5212 UNEMPLOYMENT E - - - 842.65 - - - 101 4100 10141000 5310 OPERATING MATERIALS & SUPPLIES E 1,500.00 - 1,500.00 1,481.06 - - 1,500.00 101 4100 10141000 5314 FUEL E 2,944.28 - 2,944.28 5,753.24 - - 2,944.28 101 4100 10141000 5317 GRAFITTI REMOVAL E 160,000.00 (13,888.00) 146,112.00 16,871.17 30,349.62 - 146,112.00 101 4100 10141000 5318 TIDE CLEAN UPS E 50,000.00 75,000.00 125,000.00 55,607.61 19,007.80 - 125,000.00 101 4100 10141000 5321 VEHICLE OPERATIONS E 20,485.80 - 20,485.80 11,950.05 - - 20,485.80 101 4100 10141000 5328 PARKWAY OPERATIONS E 25,254.00 - 25,254.00 1,224.53 - - 25,254.00 101 4100 10141000 5350 NON-CAPITAL EQUIPMENT E - 1,154.78 1,154.78 1,154.78 - - 1,154.78 101 4100 10141000 5360 COMPUTERS HARDWARE E 313,291.80 - 313,291.80 182,753.55 - - 313,291.80 101 4100 10141000 5409 GENERAL LIABILITY E 801,262.46 - 801,262.46 467,403.10 - - 801,262.46 101 4100 10141000 5700 SERVICES E - 13,888.00 13,888.00 13,888.00 - - 13,888.00 101 4100 10141000 5710 PROFESSIONAL/TECHNICAL SERVICE E 49,424.00 - 49,424.00 31,459.80 6,931.05 82,368.00 131,792.00 101 4100 10141000 5790 REPAIR & MAINTENANCE SERVICES E 40,000.00 17,158.52 57,158.52 22,668.21 9,376.10 - 57,158.52 101 4100 10141000 5802 WATER E 18,698.00 - 18,698.00 4,470.37 - - 18,698.00 101 4100 10141000 5912 BOOT/PANT REIMBURSEMENT E 12,000.00 - 12,000.00 600.00 - - 12,000.00 101 4200 10142000 5101 FULL-TIME SALARIES E 104,377.05 - 104,377.05 62,474.82 - - 104,377.05 101 4200 10142000 5103 OVER-TIME SALARIES E 64,691.00 - 64,691.00 3,381.75 - - 64,691.00 101 4200 10142000 5104 TEMPORARY SALARIES E 31,840.25 - 31,840.25 7,184.83 - - 31,840.25 101 4200 10142000 5201 HEALTH/DENTAL INSURANCE E 15,064.11 - 15,064.11 8,018.59 - - 15,064.11 101 4200 10142000 5202 LIFE INSURANCE E 118.29 - 118.29 65.50 - - 118.29 101 4200 10142000 5203 ACCIDENTAL DEATH DISMEMBER E 27.00 - 27.00 14.91 - - 27.00 101 4200 10142000 5204 LT/ST DISABILITY E 428.37 - 428.37 221.62 - - 428.37 101 4200 10142000 5205 FICA/MEDICARE E 1,513.47 - 1,513.47 1,052.60 - - 1,513.47 101 4200 10142000 5206 CALPERS RETIREMENT E 33,838.33 - 33,838.33 22,411.68 - - 33,838.33 101 4200 10142000 5208 WORKERS' COMPENSATION E 4,565.14 - 4,565.14 3,121.76 - - 4,565.14 101 4200 10142000 5209 DEFERRED COMPENSATION E 5,211.35 - 5,211.35 3,103.86 - - 5,211.35 101 4200 10142000 5211 RETIREE HEALTH SAVINGS E 2,529.18 - 2,529.18 1,431.50 - - 2,529.18 101 4200 10142000 5212 UNEMPLOYMENT E 417.51 - 417.51 292.16 - - 417.51 101 4200 10142000 5409 GENERAL LIABILITY E 242,489.17 - 242,489.17 141,452.02 - - 242,489.17 101 4300 10143000 5103 OVER-TIME SALARIES E - - - - - 10,000.00 10,000.00 101 4300 10143000 5360 COMPUTERS HARDWARE E 397,907.92 - 397,907.92 232,112.95 - - 397,907.92 101 4300 10143000 5409 GENERAL LIABILITY E 447,545.24 - 447,545.24 261,068.06 - - 447,545.24 101 4300 10143000 5413 GOVERNMENT FEES/LICENSES E 3,600.00 - 3,600.00 2,625.98 - 1,000.00 4,600.00 101 4300 10143000 5710 PROFESSIONAL/TECHNICAL SERVICE E 18,200.00 - 18,200.00 5,751.20 - - 18,200.00 101 4400 10144000 8200 VEHICLES E - 251,378.68 251,378.68 102,359.76 (12,032.16) 80,000.00 331,378.68

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 4500 10145000 5101 FULL-TIME SALARIES E 400,957.70 - 400,957.70 225,167.70 - - 400,957.70 101 4500 10145000 5103 OVER-TIME SALARIES E - - - - - 10,000.00 10,000.00 101 4500 10145000 5104 TEMPORARY SALARIES E 60,000.00 - 60,000.00 36,800.67 - - 60,000.00 101 4500 10145000 5201 HEALTH/DENTAL INSURANCE E 69,764.91 - 69,764.91 41,049.17 - - 69,764.91 101 4500 10145000 5202 LIFE INSURANCE E 442.66 - 442.66 245.04 - - 442.66 101 4500 10145000 5203 ACCIDENTAL DEATH DISMEMBER E 101.04 - 101.04 55.94 - - 101.04 101 4500 10145000 5204 LT/ST DISABILITY E 2,656.73 - 2,656.73 1,474.10 - - 2,656.73 101 4500 10145000 5205 FICA/MEDICARE E 5,813.89 - 5,813.89 3,828.88 - - 5,813.89 101 4500 10145000 5206 CALPERS RETIREMENT E 129,987.76 - 129,987.76 79,390.52 - - 129,987.76 101 4500 10145000 5208 WORKERS' COMPENSATION E 17,561.95 - 17,561.95 11,583.47 - - 17,561.95 101 4500 10145000 5209 DEFERRED COMPENSATION E 24,128.16 - 24,128.16 13,760.40 - - 24,128.16 101 4500 10145000 5211 RETIREE HEALTH SAVINGS E 7,973.39 - 7,973.39 4,477.90 - - 7,973.39 101 4500 10145000 5212 UNEMPLOYMENT E 1,603.83 - 1,603.83 1,058.95 - - 1,603.83 101 4500 10145000 5310 OPERATING MATERIALS & SUPPLIES E 5,500.00 - 5,500.00 213.54 - - 5,500.00 101 4500 10145000 5312 SPECIAL ACTIVITY SUPPLIES E 5,000.00 - 5,000.00 - - - 5,000.00 101 4500 10145000 5314 FUEL E 5,888.56 - 5,888.56 552.61 - - 5,888.56 101 4500 10145000 5315 UNIFORMS E 6,350.00 - 6,350.00 1,174.52 - - 6,350.00 101 4500 10145000 5321 VEHICLE OPERATIONS E 40,971.60 - 40,971.60 23,900.10 - - 40,971.60 101 4500 10145000 5409 GENERAL LIABILITY E 150,773.90 - 150,773.90 87,951.44 - - 150,773.90 101 4500 10145000 5413 GOVERNMENT FEES/LICENSES E 1,650.00 25.00 1,675.00 1,675.00 - - 1,675.00 101 4500 10145000 5710 PROFESSIONAL/TECHNICAL SERVICE E 54,628.00 22,497.00 77,125.00 29,082.45 (10,164.90) - 77,125.00 101 4500 10145000 5799 HAZARDOUS MATERIALS SERVICES E 50,000.00 3,993.92 53,993.92 9,533.79 (3,696.46) - 53,993.92 101 4500 10145000 5900 MEETINGS & CONFERENCES E 3,700.00 - 3,700.00 - - - 3,700.00 101 4500 10145000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 1,300.00 - 1,300.00 - - - 1,300.00 101 4500 10145000 6999 INTER-FUND TRANSFERS OUT E - 400.00 400.00 400.00 - - 400.00 101 4700 10147000 5101 FULL-TIME SALARIES E 3,908,910.60 - 3,908,910.60 1,876,759.49 - 139,335.53 4,048,246.13 101 4700 10147000 5103 OVER-TIME SALARIES E - - - 257.49 - - 101 4700 10147000 5106 SALARIES (OFFSET) E (1,230,000.96) - (1,230,000.96) - - (118,254.99) (1,348,255.95) 101 4700 10147000 5201 HEALTH/DENTAL INSURANCE E 767,319.12 - 767,319.12 347,695.07 - - 767,319.12 101 4700 10147000 5202 LIFE INSURANCE E 4,501.38 - 4,501.38 2,127.38 - - 4,501.38 101 4700 10147000 5203 ACCIDENTAL DEATH DISMEMBER E 1,027.49 - 1,027.49 485.74 - - 1,027.49 101 4700 10147000 5204 LT/ST DISABILITY E 22,975.21 - 22,975.21 10,979.69 - - 22,975.21 101 4700 10147000 5205 FICA/MEDICARE E 56,679.20 - 56,679.20 27,357.36 - - 56,679.20 101 4700 10147000 5206 CALPERS RETIREMENT E 1,267,242.20 - 1,267,242.20 601,387.95 - - 1,267,242.20 101 4700 10147000 5208 WORKERS' COMPENSATION E 171,000.04 - 171,000.04 84,052.63 - - 171,000.04 101 4700 10147000 5209 DEFERRED COMPENSATION E 208,186.06 - 208,186.06 96,822.45 - - 208,186.06 101 4700 10147000 5210 PERS LONG TERM CARE E 1,080.04 - 1,080.04 660.49 - - 1,080.04 101 4700 10147000 5211 RETIREE HEALTH SAVINGS E 85,485.02 - 85,485.02 43,599.25 - - 85,485.02 101 4700 10147000 5212 UNEMPLOYMENT E 15,635.64 - 15,635.64 7,677.15 - - 15,635.64 101 4700 10147000 5216 FRINGE BENEFITS (OFFSET) E (828,746.04) - (828,746.04) - - - (828,746.04) 101 4700 10147000 5310 OPERATING MATERIALS & SUPPLIES E 6,247.00 (3,000.00) 3,247.00 1,229.01 - - 3,247.00 101 4700 10147000 5311 POSTAGE E 200.00 - 200.00 177.04 - - 200.00 101 4700 10147000 5312 SPECIAL ACTIVITY SUPPLIES E 280.00 - 280.00 - - - 280.00 101 4700 10147000 5314 FUEL E 9,936.94 - 9,936.94 4,493.51 - - 9,936.94 101 4700 10147000 5315 UNIFORMS E 2,478.00 (113.03) 2,364.97 106.75 - - 2,364.97 101 4700 10147000 5321 VEHICLE OPERATIONS E 69,139.58 - 69,139.58 40,331.42 - - 69,139.58 101 4700 10147000 5330 RENTALS/LEASES E 3,780.00 - 3,780.00 3,150.00 - - 3,780.00 101 4700 10147000 5350 NON-CAPITAL EQUIPMENT E 9,648.00 - 9,648.00 110.43 - - 9,648.00 101 4700 10147000 5360 COMPUTERS HARDWARE E 205,870.95 - 205,870.95 120,091.39 - - 205,870.95 101 4700 10147000 5400 DUES & MEMBERSHIPS E 5,340.67 113.03 5,453.70 5,103.70 - - 5,453.70 101 4700 10147000 5409 GENERAL LIABILITY E 698,958.16 - 698,958.16 407,725.59 - - 698,958.16 101 4700 10147000 5656 GRANT EXPENSE E - 79,859.97 79,859.97 - 47,501.37 - 79,859.97 101 4700 10147000 5710 PROFESSIONAL/TECHNICAL SERVICE E 1,061,000.00 402,144.70 1,463,144.70 111,061.24 (111,061.24) 220,740.00 1,683,884.70 101 4700 10147000 5730 PRINTING/BINDING E 7,800.00 - 7,800.00 - - - 7,800.00 101 4700 10147000 5900 MEETINGS & CONFERENCES E 16,760.00 - 16,760.00 3,070.76 - - 16,760.00 101 4700 10147000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 20,604.00 - 20,604.00 6,901.89 - - 20,604.00 101 4700 10147000 5920 TRAINING E 7,037.00 - 7,037.00 450.00 - - 7,037.00 101 4700 10147000 5930 PUBLICATIONS/JOURNALS E 2,313.71 - 2,313.71 - - - 2,313.71 101 4990 10149900 5101 FULL-TIME SALARIES E - - - 4,377.44 - - - 101 4990 10149900 5201 HEALTH/DENTAL INSURANCE E - - - 594.01 - - - 101 4990 10149900 5202 LIFE INSURANCE E - - - 4.14 - - - 101 4990 10149900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 0.96 - - -

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 4990 10149900 5204 LT/ST DISABILITY E - - - 15.33 - - - 101 4990 10149900 5205 FICA/MEDICARE E - - - 63.18 - - - 101 4990 10149900 5206 CALPERS RETIREMENT E - - - 1,412.47 - - - 101 4990 10149900 5208 WORKERS' COMPENSATION E - - - 191.74 - - - 101 4990 10149900 5209 DEFERRED COMPENSATION E - - - 218.89 - - - 101 4990 10149900 5211 RETIREE HEALTH SAVINGS E - - - 94.08 - - - 101 4990 10149900 5212 UNEMPLOYMENT E - - - 17.53 - - - 101 4990 10149900 8000 CAPITAL IMPROVEMENT E - 11,024,763.10 11,024,763.10 2,007,288.98 900,883.85 1,300,000.00 12,324,763.10 CP11ZZ017.CONST. . 101 4990 10149900 8000 CAPITAL IMPROVEMENT E - - - - - 375,000.00 375,000.00 CP11FW005 .CONST . . 101 6000 10160000 5101 FULL-TIME SALARIES E 732,421.50 - 732,421.50 434,268.39 - - 732,421.50 101 6000 10160000 5103 OVER-TIME SALARIES E - 84.91 84.91 84.91 - - 84.91 101 6000 10160000 5104 TEMPORARY SALARIES E 171,389.40 (120.02) 171,269.38 96,206.52 - - 171,269.38 101 6000 10160000 5201 HEALTH/DENTAL INSURANCE E 155,463.12 - 155,463.12 93,756.50 - - 155,463.12 101 6000 10160000 5202 LIFE INSURANCE E 885.21 - 885.21 497.97 - - 885.21 101 6000 10160000 5203 ACCIDENTAL DEATH DISMEMBER E 202.06 - 202.06 113.70 - - 202.06 101 6000 10160000 5204 LT/ST DISABILITY E 2,663.35 - 2,663.35 1,517.15 - - 2,663.35 101 6000 10160000 5205 FICA/MEDICARE E 10,620.11 - 10,620.11 7,811.69 - - 10,620.11 101 6000 10160000 5206 CALPERS RETIREMENT E 237,446.06 - 237,446.06 143,046.80 - - 237,446.06 101 6000 10160000 5208 WORKERS' COMPENSATION E 31,974.94 - 31,974.94 23,668.48 - - 31,974.94 101 6000 10160000 5209 DEFERRED COMPENSATION E 44,015.23 - 44,015.23 26,479.51 - - 44,015.23 101 6000 10160000 5210 PERS LONG TERM CARE E 1,080.04 - 1,080.04 660.49 - - 1,080.04 101 6000 10160000 5211 RETIREE HEALTH SAVINGS E 18,509.44 - 18,509.44 10,891.14 - - 18,509.44 101 6000 10160000 5212 UNEMPLOYMENT E 2,929.69 - 2,929.69 2,162.78 - - 2,929.69 101 6000 10160000 5310 OPERATING MATERIALS & SUPPLIES E 14,000.00 - 14,000.00 4,325.99 - - 14,000.00 101 6000 10160000 5311 POSTAGE E 44,000.00 (5,200.00) 38,800.00 28,907.15 - 5,000.00 43,800.00 101 6000 10160000 5312 SPECIAL ACTIVITY SUPPLIES E 16,600.37 3,556.41 20,156.78 2,786.72 - - 20,156.78 101 6000 10160000 5314 FUEL E 51,892.94 - 51,892.94 22,425.30 - - 51,892.94 101 6000 10160000 5315 UNIFORMS E 3,400.00 - 3,400.00 1,580.57 - - 3,400.00 101 6000 10160000 5321 VEHICLE OPERATIONS E 377,706.94 - 377,706.94 220,329.05 - - 377,706.94 101 6000 10160000 5330 RENTALS/LEASES E 21,882.00 14,825.00 36,707.00 15,635.19 16,406.97 - 36,707.00 101 6000 10160000 5360 COMPUTERS HARDWARE E 461,616.74 - 461,616.74 269,276.43 - - 461,616.74 101 6000 10160000 5400 DUES & MEMBERSHIPS E 7,600.00 - 7,600.00 6,052.50 - - 7,600.00 101 6000 10160000 5409 GENERAL LIABILITY E 128,152.52 - 128,152.52 74,755.64 - - 128,152.52 101 6000 10160000 5414 PROPERTY TAX ON LAND E 6,000.00 818.59 6,818.59 6,818.59 - - 6,818.59 101 6000 10160000 5700 SERVICES E 105,000.00 33,701.36 138,701.36 39,125.25 36,705.25 - 138,701.36 101 6000 10160000 5710 PROFESSIONAL/TECHNICAL SERVICE E 315,418.93 (31,000.00) 284,418.93 72,280.00 2,390.00 - 284,418.93 101 6000 10160000 5720 ADVERTISING E 1,000.00 - 1,000.00 - - - 1,000.00 101 6000 10160000 5725 SPONSORSHIP EXPENSE E - 147,383.44 147,383.44 38,646.08 - - 147,383.44 101 6000 10160000 5730 PRINTING/BINDING E 2,000.00 - 2,000.00 - - - 2,000.00 101 6000 10160000 5900 MEETINGS & CONFERENCES E 25,000.00 - 25,000.00 7,305.23 - - 25,000.00 101 6000 10160000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 35,000.00 - 35,000.00 19,954.65 - - 35,000.00 101 6000 10160000 5920 TRAINING E 35,000.00 (8,000.00) 27,000.00 10,428.25 5,000.00 - 27,000.00 101 6000 10160000 5930 PUBLICATIONS/JOURNALS E - 400,000.00 400,000.00 29,206.56 370,793.44 - 400,000.00 101 6000 10160000 8100 FURNITURE & EQUIPMENT E 38,362.87 - 38,362.87 - - - 38,362.87 101 6000 10160020 5312 SPECIAL ACTIVITY SUPPLIES E - 166,973.39 166,973.39 20,172.75 - - 166,973.39 101 6000 10160020 5700 SERVICES E 35,000.00 157,770.00 192,770.00 159,627.51 24,790.00 - 192,770.00 101 6000 10160021 5790 REPAIR & MAINTENANCE SERVICES E - 23,856.11 23,856.11 - - - 23,856.11 101 6000 10160099 5104 TEMPORARY SALARIES E 7,000.00 - 7,000.00 - - - 7,000.00 101 6000 10160099 5790 REPAIR & MAINTENANCE SERVICES E - 41,955.38 41,955.38 37,761.25 - - 41,955.38 101 6010 10160100 5101 FULL-TIME SALARIES E 64,896.00 - 64,896.00 39,713.45 - - 64,896.00 101 6010 10160100 5103 OVER-TIME SALARIES E - 35.11 35.11 35.11 - - 35.11 101 6010 10160100 5201 HEALTH/DENTAL INSURANCE E 20,578.20 - 20,578.20 13,229.49 - - 20,578.20 101 6010 10160100 5202 LIFE INSURANCE E 110.40 - 110.40 63.94 - - 110.40 101 6010 10160100 5203 ACCIDENTAL DEATH DISMEMBER E 25.20 - 25.20 14.59 - - 25.20 101 6010 10160100 5204 LT/ST DISABILITY E 266.72 - 266.72 155.27 - - 266.72 101 6010 10160100 5205 FICA/MEDICARE E 946.42 - 946.42 576.71 - - 946.42 101 6010 10160100 5206 CALPERS RETIREMENT E 21,038.84 - 21,038.84 12,864.42 - - 21,038.84 101 6010 10160100 5208 WORKERS' COMPENSATION E 2,858.85 - 2,858.85 1,739.45 - - 2,858.85 101 6010 10160100 5209 DEFERRED COMPENSATION E 3,244.80 - 3,244.80 1,985.67 - - 3,244.80 101 6010 10160100 5211 RETIREE HEALTH SAVINGS E 3,000.00 - 3,000.00 1,737.50 - - 3,000.00 101 6010 10160100 5212 UNEMPLOYMENT E 261.08 - 261.08 159.03 - - 261.08 101 6010 10160100 5310 OPERATING MATERIALS & SUPPLIES E 1,500.00 (600.00) 900.00 37.42 - - 900.00

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6010 10160100 5400 DUES & MEMBERSHIPS E - 600.00 600.00 600.00 - - 600.00 101 6010 10160100 5409 GENERAL LIABILITY E 20,103.19 - 20,103.19 11,726.86 - - 20,103.19 101 6200 10162000 5101 FULL-TIME SALARIES E - - - 6,657.44 - - - 101 6200 10162000 5104 TEMPORARY SALARIES E 192,103.00 - 192,103.00 13,655.74 - 49,100.00 241,203.00 101 6200 10162000 5201 HEALTH/DENTAL INSURANCE E - - - 1,283.07 - - - 101 6200 10162000 5202 LIFE INSURANCE E - - - 4.60 - - - 101 6200 10162000 5203 ACCIDENTAL DEATH DISMEMBER E - - - 1.05 - - - 101 6200 10162000 5204 LT/ST DISABILITY E - - - 14.82 - - - 101 6200 10162000 5205 FICA/MEDICARE E - - - 294.00 - - - 101 6200 10162000 5206 CALPERS RETIREMENT E - - - 3,392.22 - - - 101 6200 10162000 5208 WORKERS' COMPENSATION E - - - 889.73 - - - 101 6200 10162000 5209 DEFERRED COMPENSATION E - - - 332.88 - - - 101 6200 10162000 5211 RETIREE HEALTH SAVINGS E - - - 87.50 - - - 101 6200 10162000 5212 UNEMPLOYMENT E - - - 81.26 - - - 101 6200 10162000 5310 OPERATING MATERIALS & SUPPLIES E 81,400.00 (72,856.63) 8,543.37 4,937.13 - - 8,543.37 101 6200 10162000 5311 POSTAGE E 3,000.00 (3,000.00) - - - - - 101 6200 10162000 5312 SPECIAL ACTIVITY SUPPLIES E 100,000.00 62,056.63 162,056.63 37,412.36 - - 162,056.63 101 6200 10162000 5314 FUEL E 1,104.11 - 1,104.11 94.06 - - 1,104.11 101 6200 10162000 5315 UNIFORMS E 5,000.00 3,000.00 8,000.00 - - - 8,000.00 101 6200 10162000 5321 VEHICLE OPERATIONS E 7,682.17 - 7,682.17 4,481.27 - - 7,682.17 101 6200 10162000 5330 RENTALS/LEASES E - 2,750.00 2,750.00 1,294.98 - - 2,750.00 101 6200 10162000 5360 COMPUTERS HARDWARE E 167,000.00 - 167,000.00 97,416.67 - - 167,000.00 101 6200 10162000 5400 DUES & MEMBERSHIPS E 500.00 1,907.67 2,407.67 897.19 - - 2,407.67 101 6200 10162000 5409 GENERAL LIABILITY E 30,154.78 - 30,154.78 17,590.29 - - 30,154.78 101 6200 10162000 5700 SERVICES E 13,700.00 40,628.00 54,328.00 2,840.00 - - 54,328.00 101 6200 10162000 5710 PROFESSIONAL/TECHNICAL SERVICE E 125,000.00 (43,378.00) 81,622.00 1,622.00 77,510.00 - 81,622.00 101 6200 10162000 5720 ADVERTISING E 5,000.00 (1,907.67) 3,092.33 92.33 - - 3,092.33 101 6200 10162000 5730 PRINTING/BINDING E 5,000.00 - 5,000.00 1,439.61 - - 5,000.00 101 6200 10162000 5790 REPAIR & MAINTENANCE SERVICES E - 1,389.42 1,389.42 - - - 1,389.42 101 6200 10162000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 1,500.00 - 1,500.00 - - - 1,500.00 101 6200 10162000 5930 PUBLICATIONS/JOURNALS E 2,500.00 (1,389.42) 1,110.58 110.58 - - 1,110.58 101 6200 10162000 8100 FURNITURE & EQUIPMENT E - 10,800.00 10,800.00 10,791.25 - - 10,800.00 101 6200 10162026 5101 FULL-TIME SALARIES E 149,764.73 - 149,764.73 84,945.29 - - 149,764.73 101 6200 10162026 5104 TEMPORARY SALARIES E - - - 116,691.68 - - - 101 6200 10162026 5201 HEALTH/DENTAL INSURANCE E 33,864.12 - 33,864.12 18,625.81 - - 33,864.12 101 6200 10162026 5202 LIFE INSURANCE E 179.53 - 179.53 99.84 - - 179.53 101 6200 10162026 5203 ACCIDENTAL DEATH DISMEMBER E 40.98 - 40.98 22.76 - - 40.98 101 6200 10162026 5204 LT/ST DISABILITY E 613.07 - 613.07 341.90 - - 613.07 101 6200 10162026 5205 FICA/MEDICARE E 2,171.59 - 2,171.59 2,909.47 - - 2,171.59 101 6200 10162026 5206 CALPERS RETIREMENT E 48,552.71 - 48,552.71 38,994.19 - - 48,552.71 101 6200 10162026 5208 WORKERS' COMPENSATION E 6,533.42 - 6,533.42 8,831.80 - - 6,533.42 101 6200 10162026 5209 DEFERRED COMPENSATION E 7,458.24 - 7,458.24 4,247.33 - - 7,458.24 101 6200 10162026 5211 RETIREE HEALTH SAVINGS E 3,600.00 - 3,600.00 1,997.50 - - 3,600.00 101 6200 10162026 5212 UNEMPLOYMENT E 599.06 - 599.06 806.52 - - 599.06 101 6200 10162026 5350 NON-CAPITAL EQUIPMENT E - - - - 3,074.78 - - 101 6210 10162100 5101 FULL-TIME SALARIES E 368,394.21 - 368,394.21 225,346.07 - - 368,394.21 101 6210 10162100 5104 TEMPORARY SALARIES E 57,124.00 - 57,124.00 32,715.08 - - 57,124.00 101 6210 10162100 5201 HEALTH/DENTAL INSURANCE E 64,823.38 - 64,823.38 39,226.04 - - 64,823.38 101 6210 10162100 5202 LIFE INSURANCE E 410.90 - 410.90 239.73 - - 410.90 101 6210 10162100 5203 ACCIDENTAL DEATH DISMEMBER E 93.79 - 93.79 54.66 - - 93.79 101 6210 10162100 5204 LT/ST DISABILITY E 2,463.61 - 2,463.61 1,418.28 - - 2,463.61 101 6210 10162100 5205 FICA/MEDICARE E 5,341.72 - 5,341.72 3,710.87 - - 5,341.72 101 6210 10162100 5206 CALPERS RETIREMENT E 119,430.89 - 119,430.89 72,995.77 - - 119,430.89 101 6210 10162100 5208 WORKERS' COMPENSATION E 16,101.50 - 16,101.50 11,303.02 - - 16,101.50 101 6210 10162100 5209 DEFERRED COMPENSATION E 18,380.71 - 18,380.71 11,267.45 - - 18,380.71 101 6210 10162100 5211 RETIREE HEALTH SAVINGS E 10,521.57 - 10,521.57 6,232.38 - - 10,521.57 101 6210 10162100 5212 UNEMPLOYMENT E 1,473.58 - 1,473.58 1,032.16 - - 1,473.58 101 6210 10162100 5310 OPERATING MATERIALS & SUPPLIES E 3,500.00 - 3,500.00 311.59 - - 3,500.00 101 6210 10162100 5312 SPECIAL ACTIVITY SUPPLIES E 5,000.00 2,899.24 7,899.24 6,288.64 (2,999.24) - 7,899.24 101 6210 10162100 5360 COMPUTERS HARDWARE E 312,860.50 - 312,860.50 182,501.96 - - 312,860.50 101 6210 10162100 5400 DUES & MEMBERSHIPS E 400.00 2,600.00 3,000.00 740.00 - - 3,000.00 101 6210 10162100 5409 GENERAL LIABILITY E 56,288.92 - 56,288.92 32,835.20 - - 56,288.92

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6210 10162100 5710 PROFESSIONAL/TECHNICAL SERVICE E 35,151.00 (4,000.00) 31,151.00 - - - 31,151.00 101 6210 10162100 5730 PRINTING/BINDING E - 1,500.00 1,500.00 660.83 - - 1,500.00 101 6210 10162100 5790 REPAIR & MAINTENANCE SERVICES E 149,600.00 (25,000.00) 124,600.00 61,116.83 11,500.00 - 124,600.00 101 6210 10162100 8100 FURNITURE & EQUIPMENT E - 25,000.00 25,000.00 12,500.00 - - 25,000.00 101 6220 10162200 5101 FULL-TIME SALARIES E 132,893.24 - 132,893.24 83,655.45 - - 132,893.24 101 6220 10162200 5104 TEMPORARY SALARIES E 165,000.00 - 165,000.00 115,446.88 - 3,900.00 168,900.00 101 6220 10162200 5201 HEALTH/DENTAL INSURANCE E 43,172.28 - 43,172.28 29,098.63 - - 43,172.28 101 6220 10162200 5202 LIFE INSURANCE E 170.12 - 170.12 98.89 - - 170.12 101 6220 10162200 5203 ACCIDENTAL DEATH DISMEMBER E 38.83 - 38.83 22.55 - - 38.83 101 6220 10162200 5204 LT/ST DISABILITY E 544.96 - 544.96 316.23 - - 544.96 101 6220 10162200 5205 FICA/MEDICARE E 1,926.95 - 1,926.95 2,888.05 - - 1,926.95 101 6220 10162200 5206 CALPERS RETIREMENT E 43,083.08 - 43,083.08 26,855.57 - - 43,083.08 101 6220 10162200 5208 WORKERS' COMPENSATION E 5,807.58 - 5,807.58 8,774.51 - - 5,807.58 101 6220 10162200 5209 DEFERRED COMPENSATION E 6,629.66 - 6,629.66 4,078.74 - - 6,629.66 101 6220 10162200 5211 RETIREE HEALTH SAVINGS E 3,150.00 - 3,150.00 1,824.37 - - 3,150.00 101 6220 10162200 5212 UNEMPLOYMENT E 531.57 - 531.57 801.34 - - 531.57 101 6220 10162200 5312 SPECIAL ACTIVITY SUPPLIES E 93,933.00 (39,484.35) 54,448.65 20,484.83 (86.90) - 54,448.65 101 6220 10162200 5315 UNIFORMS E 10,000.00 - 10,000.00 8,032.38 - - 10,000.00 101 6220 10162200 5400 DUES & MEMBERSHIPS E - 3,780.00 3,780.00 3,780.00 - - 3,780.00 101 6220 10162200 5409 GENERAL LIABILITY E 30,154.78 - 30,154.78 17,590.29 - - 30,154.78 101 6220 10162200 5700 SERVICES E 1,000.00 25,400.00 26,400.00 24,325.00 (400.00) - 26,400.00 101 6220 10162200 8100 FURNITURE & EQUIPMENT E - 10,791.25 10,791.25 10,791.25 - - 10,791.25 101 6230 10162300 5101 FULL-TIME SALARIES E 54,391.96 - 54,391.96 35,346.59 - - 54,391.96 101 6230 10162300 5104 TEMPORARY SALARIES E 104,500.00 - 104,500.00 68,866.41 - - 104,500.00 101 6230 10162300 5201 HEALTH/DENTAL INSURANCE E 14,390.76 - 14,390.76 8,460.37 - - 14,390.76 101 6230 10162300 5202 LIFE INSURANCE E 59.72 - 59.72 34.98 - - 59.72 101 6230 10162300 5203 ACCIDENTAL DEATH DISMEMBER E 13.63 - 13.63 7.96 - - 13.63 101 6230 10162300 5204 LT/ST DISABILITY E 222.32 - 222.32 129.32 - - 222.32 101 6230 10162300 5205 FICA/MEDICARE E 788.68 - 788.68 1,527.67 - - 788.68 101 6230 10162300 5206 CALPERS RETIREMENT E 17,633.50 - 17,633.50 12,199.41 - - 17,633.50 101 6230 10162300 5208 WORKERS' COMPENSATION E 2,369.23 - 2,369.23 4,619.22 - - 2,369.23 101 6230 10162300 5209 DEFERRED COMPENSATION E 2,704.60 - 2,704.60 1,663.35 - - 2,704.60 101 6230 10162300 5211 RETIREE HEALTH SAVINGS E 1,050.00 - 1,050.00 608.12 - - 1,050.00 101 6230 10162300 5212 UNEMPLOYMENT E 217.57 - 217.57 421.82 - - 217.57 101 6230 10162300 5312 SPECIAL ACTIVITY SUPPLIES E 20,000.00 - 20,000.00 11,157.64 - - 20,000.00 101 6230 10162300 5315 UNIFORMS E 5,000.00 - 5,000.00 - - - 5,000.00 101 6230 10162300 5409 GENERAL LIABILITY E 10,051.59 - 10,051.59 5,863.43 - - 10,051.59 101 6230 10162300 5700 SERVICES E 15,000.00 (200.00) 14,800.00 2,025.00 - - 14,800.00 101 6230 10162300 5920 TRAINING E - 200.00 200.00 10.00 - - 200.00 101 6250 10162500 5101 FULL-TIME SALARIES E 108,183.66 - 108,183.66 66,211.20 - - 108,183.66 101 6250 10162500 5104 TEMPORARY SALARIES E 95,000.00 - 95,000.00 - - - 95,000.00 101 6250 10162500 5201 HEALTH/DENTAL INSURANCE E 20,149.08 - 20,149.08 11,847.39 - - 20,149.08 101 6250 10162500 5202 LIFE INSURANCE E 119.43 - 119.43 70.09 - - 119.43 101 6250 10162500 5203 ACCIDENTAL DEATH DISMEMBER E 27.26 - 27.26 15.94 - - 27.26 101 6250 10162500 5204 LT/ST DISABILITY E 444.63 - 444.63 260.00 - - 444.63 101 6250 10162500 5205 FICA/MEDICARE E 1,568.66 - 1,568.66 961.46 - - 1,568.66 101 6250 10162500 5206 CALPERS RETIREMENT E 35,072.41 - 35,072.41 21,447.57 - - 35,072.41 101 6250 10162500 5208 WORKERS' COMPENSATION E 4,738.44 - 4,738.44 2,900.08 - - 4,738.44 101 6250 10162500 5209 DEFERRED COMPENSATION E 5,409.18 - 5,409.18 3,310.63 - - 5,409.18 101 6250 10162500 5211 RETIREE HEALTH SAVINGS E 2,100.00 - 2,100.00 1,216.25 - - 2,100.00 101 6250 10162500 5212 UNEMPLOYMENT E 432.73 - 432.73 264.79 - - 432.73 101 6250 10162500 5310 OPERATING MATERIALS & SUPPLIES E 10,000.00 - 10,000.00 - - - 10,000.00 101 6250 10162500 5312 SPECIAL ACTIVITY SUPPLIES E 38,500.00 (20,000.00) 18,500.00 1,446.34 8,514.56 - 18,500.00 101 6250 10162500 5315 UNIFORMS E 500.00 - 500.00 - - - 500.00 101 6250 10162500 5360 COMPUTERS HARDWARE E 5,600.00 - 5,600.00 3,266.67 - - 5,600.00 101 6250 10162500 5370 AUDIO VISUALS E - - - 6,000.00 - - - 101 6250 10162500 5409 GENERAL LIABILITY E 20,103.19 - 20,103.19 11,726.86 - - 20,103.19 101 6250 10162500 5700 SERVICES E - 20,000.00 20,000.00 7,672.50 269.50 - 20,000.00 101 6250 10162500 5720 ADVERTISING E 2,000.00 - 2,000.00 - - - 2,000.00 101 6250 10162500 5730 PRINTING/BINDING E 2,000.00 - 2,000.00 - - - 2,000.00 101 6250 10162500 5910 TRAVEL/MILEAGE REIMBURSEMENT E - 500.00 500.00 - - - 500.00 101 6250 10162500 5920 TRAINING E 2,800.00 (500.00) 2,300.00 - - - 2,300.00

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6260 10162600 5104 TEMPORARY SALARIES E 30,460.00 - 30,460.00 6,324.32 - - 30,460.00 101 6260 10162600 5205 FICA/MEDICARE E - - - 91.56 - - - 101 6260 10162600 5206 CALPERS RETIREMENT E - - - 331.79 - - - 101 6260 10162600 5208 WORKERS' COMPENSATION E - - - 277.02 - - - 101 6260 10162600 5212 UNEMPLOYMENT E - - - 25.31 - - - 101 6260 10162600 5312 SPECIAL ACTIVITY SUPPLIES E 26,740.00 - 26,740.00 1,249.75 - - 26,740.00 101 6260 10162600 5700 SERVICES E 9,000.00 - 9,000.00 - - - 9,000.00 101 6300 10163000 5101 FULL-TIME SALARIES E 1,507,062.37 (881,747.19) 625,315.18 432,191.00 - - 625,315.18 101 6300 10163000 5103 OVER-TIME SALARIES E 100,000.00 (55,683.39) 44,316.61 12,931.35 - - 44,316.61 101 6300 10163000 5104 TEMPORARY SALARIES E - - - 5,307.37 - - - 101 6300 10163000 5201 HEALTH/DENTAL INSURANCE E 391,989.06 (253,648.08) 138,340.98 103,394.99 - - 138,340.98 101 6300 10163000 5202 LIFE INSURANCE E 2,027.53 (1,324.80) 702.73 501.29 - - 702.73 101 6300 10163000 5203 ACCIDENTAL DEATH DISMEMBER E 462.81 (302.40) 160.41 114.26 - - 160.41 101 6300 10163000 5204 LT/ST DISABILITY E 6,823.49 (3,619.05) 3,204.44 2,025.72 - - 3,204.44 101 6300 10163000 5205 FICA/MEDICARE E 22,661.01 (13,592.74) 9,068.27 6,777.94 - - 9,068.27 101 6300 10163000 5206 CALPERS RETIREMENT E 488,579.36 (285,635.37) 202,943.99 143,903.34 - - 202,943.99 101 6300 10163000 5208 WORKERS' COMPENSATION E 68,386.17 (41,006.90) 27,379.27 20,041.11 - - 27,379.27 101 6300 10163000 5209 DEFERRED COMPENSATION E 75,278.12 (44,027.36) 31,250.76 22,201.03 - - 31,250.76 101 6300 10163000 5211 RETIREE HEALTH SAVINGS E 32,042.72 (21,870.00) 10,172.72 7,874.02 - - 10,172.72 101 6300 10163000 5212 UNEMPLOYMENT E 6,251.31 (3,749.72) 2,501.59 1,880.66 - - 2,501.59 101 6300 10163000 5310 OPERATING MATERIALS & SUPPLIES E 294,000.00 (207,209.63) 86,790.37 52,107.41 3,122.34 - 86,790.37 101 6300 10163000 5312 SPECIAL ACTIVITY SUPPLIES E 47,000.00 (30,000.00) 17,000.00 - - - 17,000.00 101 6300 10163000 5314 FUEL E 17,665.68 - 17,665.68 8,208.50 - - 17,665.68 101 6300 10163000 5315 UNIFORMS E 30,000.00 - 30,000.00 21,572.93 - - 30,000.00 101 6300 10163000 5321 VEHICLE OPERATIONS E 133,157.70 - 133,157.70 77,675.30 - - 133,157.70 101 6300 10163000 5330 RENTALS/LEASES E - 20,783.23 20,783.23 16,231.46 (8,738.42) - 20,783.23 101 6300 10163000 5350 NON-CAPITAL EQUIPMENT E 10,000.00 17,128.56 27,128.56 21,432.78 (13,278.56) - 27,128.56 101 6300 10163000 5360 COMPUTERS HARDWARE E 305,503.18 - 305,503.18 178,210.19 - - 305,503.18 101 6300 10163000 5409 GENERAL LIABILITY E 729,684.38 - 729,684.38 425,649.22 - - 729,684.38 101 6300 10163000 5413 GOVERNMENT FEES/LICENSES E 25,000.00 - 25,000.00 6,490.16 - - 25,000.00 101 6300 10163000 5710 PROFESSIONAL/TECHNICAL SERVICE E 106,250.00 136,249.63 242,499.63 147,078.24 75,353.84 - 242,499.63 101 6300 10163000 5730 PRINTING/BINDING E 1,500.00 4,286.45 5,786.45 4,325.04 - - 5,786.45 101 6300 10163000 5755 LANDSCAPE CONTRACTS E 1,220,272.00 225,455.92 1,445,727.92 594,368.74 671,001.23 - 1,445,727.92 101 6300 10163000 5790 REPAIR & MAINTENANCE SERVICES E 13,090.00 - 13,090.00 3,194.03 - - 13,090.00 101 6300 10163000 5798 VANDALISM E 400,000.00 42,206.39 442,206.39 411,407.67 54,421.15 430,000.00 872,206.39 101 6300 10163000 5802 WATER E 687,217.00 - 687,217.00 390,975.80 - - 687,217.00 101 6300 10163000 5803 GAS E 237,967.00 - 237,967.00 127,329.14 - - 237,967.00 101 6300 10163000 5804 ELECTRIC E 1,137,530.00 - 1,137,530.00 1,228,837.76 - - 1,137,530.00 101 6300 10163000 5900 MEETINGS & CONFERENCES E 580.00 - 580.00 - - - 580.00 101 6300 10163000 5920 TRAINING E 7,000.00 - 7,000.00 5,168.50 - - 7,000.00 101 6300 10163000 8100 FURNITURE & EQUIPMENT E 8,600.00 112,429.89 121,029.89 113,612.82 (82,429.89) - 121,029.89 101 6300 10163001 5790 REPAIR & MAINTENANCE SERVICES E 27,663.00 (10,000.00) 17,663.00 3,638.41 - - 17,663.00 101 6300 10163002 5790 REPAIR & MAINTENANCE SERVICES E 50,470.00 6,156.80 56,626.80 13,068.83 (6,156.80) - 56,626.80 101 6300 10163003 5790 REPAIR & MAINTENANCE SERVICES E 35,768.00 (25,000.00) 10,768.00 3,707.07 - - 10,768.00 101 6300 10163004 5790 REPAIR & MAINTENANCE SERVICES E 10,398.00 25,000.00 35,398.00 7,449.36 16,745.00 - 35,398.00 101 6300 10163005 5101 FULL-TIME SALARIES E 206,918.40 64,539.20 271,457.60 167,903.84 - - 271,457.60 101 6300 10163005 5103 OVER-TIME SALARIES E 25,613.00 11,123.96 36,736.96 35,956.15 - - 36,736.96 101 6300 10163005 5104 TEMPORARY SALARIES E 291,032.00 - 291,032.00 198,340.17 - - 291,032.00 101 6300 10163005 5201 HEALTH/DENTAL INSURANCE E 77,712.12 28,781.52 106,493.64 40,755.36 - - 106,493.64 101 6300 10163005 5202 LIFE INSURANCE E 331.20 110.40 441.60 247.02 - - 441.60 101 6300 10163005 5203 ACCIDENTAL DEATH DISMEMBER E 75.60 25.20 100.80 56.38 - - 100.80 101 6300 10163005 5204 LT/ST DISABILITY E 850.43 262.79 1,113.22 650.92 - - 1,113.22 101 6300 10163005 5205 FICA/MEDICARE E 3,211.67 1,097.12 4,308.79 5,818.70 - - 4,308.79 101 6300 10163005 5206 CALPERS RETIREMENT E 67,081.54 20,906.99 87,988.53 54,387.49 - - 87,988.53 101 6300 10163005 5208 WORKERS' COMPENSATION E 9,701.46 3,287.77 12,989.23 16,027.20 - - 12,989.23 101 6300 10163005 5209 DEFERRED COMPENSATION E 10,345.92 3,196.96 13,542.88 8,395.19 - - 13,542.88 101 6300 10163005 5211 RETIREE HEALTH SAVINGS E 4,935.12 2,100.00 7,035.12 3,470.76 - - 7,035.12 101 6300 10163005 5212 UNEMPLOYMENT E 885.98 302.65 1,188.63 1,608.69 - - 1,188.63 101 6300 10163005 5790 REPAIR & MAINTENANCE SERVICES E 54,547.00 - 54,547.00 24,433.93 - - 54,547.00 101 6300 10163006 5101 FULL-TIME SALARIES E - 229,548.79 229,548.79 138,401.28 - - 229,548.79 101 6300 10163006 5103 OVER-TIME SALARIES E 25,613.00 7,797.87 33,410.87 5,650.68 - - 33,410.87 101 6300 10163006 5104 TEMPORARY SALARIES E 291,032.00 - 291,032.00 200,501.23 - - 291,032.00

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6300 10163006 5201 HEALTH/DENTAL INSURANCE E - 59,095.80 59,095.80 34,987.57 - - 59,095.80 101 6300 10163006 5202 LIFE INSURANCE E - 331.20 331.20 193.17 - - 331.20 101 6300 10163006 5203 ACCIDENTAL DEATH DISMEMBER E - 75.60 75.60 44.09 - - 75.60 101 6300 10163006 5204 LT/ST DISABILITY E - 943.45 943.45 552.32 - - 943.45 101 6300 10163006 5205 FICA/MEDICARE E - 3,441.53 3,441.53 4,968.14 - - 3,441.53 101 6300 10163006 5206 CALPERS RETIREMENT E - 74,360.61 74,360.61 56,021.35 - - 74,360.61 101 6300 10163006 5208 WORKERS' COMPENSATION E - 10,395.78 10,395.78 14,844.33 - - 10,395.78 101 6300 10163006 5209 DEFERRED COMPENSATION E - 11,477.44 11,477.44 6,888.08 - - 11,477.44 101 6300 10163006 5211 RETIREE HEALTH SAVINGS E - 5,940.00 5,940.00 3,464.12 - - 5,940.00 101 6300 10163006 5212 UNEMPLOYMENT E - 949.39 949.39 1,378.11 - - 949.39 101 6300 10163006 5310 OPERATING MATERIALS & SUPPLIES E 28,472.00 10,000.00 38,472.00 28,865.84 - - 38,472.00 101 6300 10163006 5790 REPAIR & MAINTENANCE SERVICES E 199,333.00 322,674.84 522,007.84 289,325.68 (17,969.99) - 522,007.84 101 6300 10163007 5101 FULL-TIME SALARIES E 156,166.40 78,308.79 234,475.19 164,391.11 - - 234,475.19 101 6300 10163007 5103 OVER-TIME SALARIES E 5,613.00 9,975.15 15,588.15 25,519.90 - - 15,588.15 101 6300 10163007 5104 TEMPORARY SALARIES E 250,000.00 - 250,000.00 133,543.20 - - 250,000.00 101 6300 10163007 5201 HEALTH/DENTAL INSURANCE E 28,781.52 38,946.72 67,728.24 53,175.84 - - 67,728.24 101 6300 10163007 5202 LIFE INSURANCE E 220.80 110.40 331.20 242.88 - - 331.20 101 6300 10163007 5203 ACCIDENTAL DEATH DISMEMBER E 50.40 25.20 75.60 55.44 - - 75.60 101 6300 10163007 5204 LT/ST DISABILITY E 641.84 319.38 961.22 669.69 - - 961.22 101 6300 10163007 5205 FICA/MEDICARE E 2,413.61 1,280.12 3,693.73 4,701.82 - - 3,693.73 101 6300 10163007 5206 CALPERS RETIREMENT E 50,628.08 25,367.55 75,995.63 59,282.08 - - 75,995.63 101 6300 10163007 5208 WORKERS' COMPENSATION E 7,290.77 3,840.56 11,131.33 13,122.94 - - 11,131.33 101 6300 10163007 5209 DEFERRED COMPENSATION E 7,808.32 3,885.44 11,693.76 8,125.14 - - 11,693.76 101 6300 10163007 5211 RETIREE HEALTH SAVINGS E 6,300.00 (1,200.00) 5,100.00 4,798.75 - - 5,100.00 101 6300 10163007 5212 UNEMPLOYMENT E 665.82 353.14 1,018.96 1,300.63 - - 1,018.96 101 6300 10163007 5310 OPERATING MATERIALS & SUPPLIES E 26,338.00 - 26,338.00 19,181.71 - - 26,338.00 101 6300 10163007 5330 RENTALS/LEASES E - 17,800.00 17,800.00 17,800.00 - - 17,800.00 101 6300 10163007 5790 REPAIR & MAINTENANCE SERVICES E 172,928.00 71,400.00 244,328.00 194,237.04 1,924.39 - 244,328.00 101 6300 10163007 5793 EMERGENCY DAMAGE REPAIRS E - 28,924.22 28,924.22 28,924.22 (28,924.22) - 28,924.22 101 6300 10163008 5790 REPAIR & MAINTENANCE SERVICES E 23,473.00 - 23,473.00 9,404.67 - - 23,473.00 101 6300 10163009 5790 REPAIR & MAINTENANCE SERVICES E 6,510.00 - 6,510.00 5,922.22 - - 6,510.00 101 6300 10163010 5790 REPAIR & MAINTENANCE SERVICES E 57,207.00 21,670.00 78,877.00 34,122.59 26,693.75 - 78,877.00 101 6300 10163011 5310 OPERATING MATERIALS & SUPPLIES E 5,000.00 - 5,000.00 4,954.15 - - 5,000.00 101 6300 10163011 5790 REPAIR & MAINTENANCE SERVICES E 19,447.00 - 19,447.00 15,399.82 - - 19,447.00 101 6300 10163012 5104 TEMPORARY SALARIES E 54,600.00 - 54,600.00 15,508.95 - - 54,600.00 101 6300 10163012 5205 FICA/MEDICARE E - - - 224.77 - - - 101 6300 10163012 5206 CALPERS RETIREMENT E - - - 356.59 - - - 101 6300 10163012 5208 WORKERS' COMPENSATION E - - - 679.31 - - - 101 6300 10163012 5212 UNEMPLOYMENT E - - - 62.04 - - - 101 6300 10163012 5790 REPAIR & MAINTENANCE SERVICES E 38,973.00 50,000.00 88,973.00 74,586.32 - - 88,973.00 101 6300 10163013 5310 OPERATING MATERIALS & SUPPLIES E 25,522.00 - 25,522.00 21,294.31 - - 25,522.00 101 6300 10163013 5790 REPAIR & MAINTENANCE SERVICES E 10,884.00 - 10,884.00 10,879.10 - - 10,884.00 101 6300 10163014 5101 FULL-TIME SALARIES E - 74,006.38 74,006.38 (6.71) - - 74,006.38 101 6300 10163014 5103 OVER-TIME SALARIES E 15,000.00 4,383.07 19,383.07 - - - 19,383.07 101 6300 10163014 5104 TEMPORARY SALARIES E 323,319.00 - 323,319.00 95,466.52 - - 323,319.00 101 6300 10163014 5201 HEALTH/DENTAL INSURANCE E - 10,165.20 10,165.20 (0.68) - - 10,165.20 101 6300 10163014 5202 LIFE INSURANCE E - 110.40 110.40 (0.01) - - 110.40 101 6300 10163014 5203 ACCIDENTAL DEATH DISMEMBER E - 25.20 25.20 - - - 25.20 101 6300 10163014 5204 LT/ST DISABILITY E - 304.17 304.17 (0.02) - - 304.17 101 6300 10163014 5205 FICA/MEDICARE E - 1,136.65 1,136.65 1,384.19 - - 1,136.65 101 6300 10163014 5206 CALPERS RETIREMENT E - 23,973.82 23,973.82 (1.38) - - 23,973.82 101 6300 10163014 5208 WORKERS' COMPENSATION E - 3,433.46 3,433.46 4,181.19 - - 3,433.46 101 6300 10163014 5209 DEFERRED COMPENSATION E - 3,700.32 3,700.32 (0.22) - - 3,700.32 101 6300 10163014 5211 RETIREE HEALTH SAVINGS E - 3,000.00 3,000.00 (0.20) - - 3,000.00 101 6300 10163014 5212 UNEMPLOYMENT E - 313.56 313.56 381.84 - - 313.56 101 6300 10163014 5310 OPERATING MATERIALS & SUPPLIES E 40,000.00 - 40,000.00 6,777.73 2,825.16 - 40,000.00 101 6300 10163014 5790 REPAIR & MAINTENANCE SERVICES E 348,000.00 (301.45) 347,698.55 153,125.92 31,543.93 - 347,698.55 101 6300 10163014 5802 WATER E - - - (949.01) - - - 101 6300 10163014 5803 GAS E - - - (3,609.09) - - - 101 6300 10163014 5804 ELECTRIC E - - - (173,732.07) - - - 101 6300 10163014 8100 FURNITURE & EQUIPMENT E - 5,905.00 5,905.00 5,905.00 - - 5,905.00 101 6300 10163015 5104 TEMPORARY SALARIES E - 339.92 339.92 339.92 - - 339.92

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6300 10163015 5205 FICA/MEDICARE E - - - 4.93 - - - 101 6300 10163015 5208 WORKERS' COMPENSATION E - - - 14.89 - - - 101 6300 10163015 5212 UNEMPLOYMENT E - - - 1.36 - - - 101 6300 10163020 5790 REPAIR & MAINTENANCE SERVICES E 41,647.00 2,401.84 44,048.84 20,376.21 4,859.16 - 44,048.84 101 6300 10163021 5790 REPAIR & MAINTENANCE SERVICES E 34,128.00 - 34,128.00 26,518.18 - - 34,128.00 101 6300 10163022 5790 REPAIR & MAINTENANCE SERVICES E 10,000.00 - 10,000.00 5,049.10 - - 10,000.00 101 6300 10163023 5790 REPAIR & MAINTENANCE SERVICES E 52,243.00 6,300.00 58,543.00 9,400.20 (6,300.00) - 58,543.00 101 6300 10163024 5310 OPERATING MATERIALS & SUPPLIES E 7,258.00 - 7,258.00 6,728.06 - - 7,258.00 101 6300 10163024 5790 REPAIR & MAINTENANCE SERVICES E 61,734.00 14,950.00 76,684.00 55,307.84 2,100.00 - 76,684.00 101 6300 10163026 5790 REPAIR & MAINTENANCE SERVICES E 42,193.00 - 42,193.00 23,711.28 417.00 - 42,193.00 101 6300 10163083 5310 OPERATING MATERIALS & SUPPLIES E 5,000.00 - 5,000.00 - - - 5,000.00 101 6300 10163083 5710 PROFESSIONAL/TECHNICAL SERVICE E 12,000.00 - 12,000.00 - - - 12,000.00 101 6300 10163083 5755 LANDSCAPE CONTRACTS E 16,200.00 - 16,200.00 5,400.00 - - 16,200.00 101 6300 10163097 5310 OPERATING MATERIALS & SUPPLIES E 25,000.00 - 25,000.00 14,038.69 - - 25,000.00 101 6300 10163097 5790 REPAIR & MAINTENANCE SERVICES E 151,000.00 66,713.74 217,713.74 72,882.07 (3,910.18) - 217,713.74 101 6300 10163099 5101 FULL-TIME SALARIES E - 435,343.99 435,343.99 177,456.34 - - 435,343.99 101 6300 10163099 5103 OVER-TIME SALARIES E 25,613.00 22,403.34 48,016.34 15,984.97 - - 48,016.34 101 6300 10163099 5104 TEMPORARY SALARIES E 400,150.00 - 400,150.00 265,626.52 - - 400,150.00 101 6300 10163099 5201 HEALTH/DENTAL INSURANCE E - 116,658.84 116,658.84 50,241.91 - - 116,658.84 101 6300 10163099 5202 LIFE INSURANCE E - 662.40 662.40 311.41 - - 662.40 101 6300 10163099 5203 ACCIDENTAL DEATH DISMEMBER E - 151.20 151.20 71.08 - - 151.20 101 6300 10163099 5204 LT/ST DISABILITY E - 1,789.26 1,789.26 815.97 - - 1,789.26 101 6300 10163099 5205 FICA/MEDICARE E - 6,637.34 6,637.34 6,632.32 - - 6,637.34 101 6300 10163099 5206 CALPERS RETIREMENT E - 141,026.41 141,026.41 71,772.58 - - 141,026.41 101 6300 10163099 5208 WORKERS' COMPENSATION E - 20,049.33 20,049.33 19,345.68 - - 20,049.33 101 6300 10163099 5209 DEFERRED COMPENSATION E - 21,767.20 21,767.20 8,744.26 - - 21,767.20 101 6300 10163099 5211 RETIREE HEALTH SAVINGS E - 12,030.00 12,030.00 5,607.02 - - 12,030.00 101 6300 10163099 5212 UNEMPLOYMENT E - 1,830.99 1,830.99 1,836.19 - - 1,830.99 101 6300 10163099 5310 OPERATING MATERIALS & SUPPLIES E 61,500.00 - 61,500.00 38,628.14 - - 61,500.00 101 6300 10163099 5350 NON-CAPITAL EQUIPMENT E 27,000.00 - 27,000.00 4,416.04 119.16 - 27,000.00 101 6300 10163099 5790 REPAIR & MAINTENANCE SERVICES E 320,000.00 (54,290.00) 265,710.00 113,018.71 5,250.00 29,900.00 295,610.00 101 6400 10164000 5101 FULL-TIME SALARIES E 127,135.83 - 127,135.83 77,762.65 - - 127,135.83 101 6400 10164000 5104 TEMPORARY SALARIES E 24,224.00 - 24,224.00 13,463.17 - - 24,224.00 101 6400 10164000 5201 HEALTH/DENTAL INSURANCE E 13,124.10 - 13,124.10 10,953.44 - - 13,124.10 101 6400 10164000 5202 LIFE INSURANCE E 139.83 - 139.83 81.59 - - 139.83 101 6400 10164000 5203 ACCIDENTAL DEATH DISMEMBER E 31.92 - 31.92 18.61 - - 31.92 101 6400 10164000 5204 LT/ST DISABILITY E 1,156.18 - 1,156.18 550.41 - - 1,156.18 101 6400 10164000 5205 FICA/MEDICARE E 1,843.47 - 1,843.47 1,324.66 - - 1,843.47 101 6400 10164000 5206 CALPERS RETIREMENT E 41,216.57 - 41,216.57 25,189.54 - - 41,216.57 101 6400 10164000 5208 WORKERS' COMPENSATION E 5,547.53 - 5,547.53 3,995.75 - - 5,547.53 101 6400 10164000 5209 DEFERRED COMPENSATION E 6,332.79 - 6,332.79 3,888.15 - - 6,332.79 101 6400 10164000 5211 RETIREE HEALTH SAVINGS E 2,822.48 - 2,822.48 1,543.27 - - 2,822.48 101 6400 10164000 5212 UNEMPLOYMENT E 508.54 - 508.54 364.84 - - 508.54 101 6400 10164000 5314 FUEL E 2,208.21 - 2,208.21 1,654.10 - - 2,208.21 101 6400 10164000 5321 VEHICLE OPERATIONS E 15,364.35 - 15,364.35 8,962.54 - - 15,364.35 101 6400 10164000 5360 COMPUTERS HARDWARE E 251,041.13 - 251,041.13 146,440.66 - - 251,041.13 101 6400 10164000 5409 GENERAL LIABILITY E 119,772.61 - 119,772.61 69,867.36 - - 119,772.61 101 6400 10164007 5101 FULL-TIME SALARIES E 147,441.74 - 147,441.74 72,680.16 - - 147,441.74 101 6400 10164007 5104 TEMPORARY SALARIES E 120,000.00 - 120,000.00 57,506.54 - - 120,000.00 101 6400 10164007 5201 HEALTH/DENTAL INSURANCE E 22,618.94 - 22,618.94 12,176.56 - - 22,618.94 101 6400 10164007 5202 LIFE INSURANCE E 182.18 - 182.18 89.60 - - 182.18 101 6400 10164007 5203 ACCIDENTAL DEATH DISMEMBER E 41.58 - 41.58 20.36 - - 41.58 101 6400 10164007 5204 LT/ST DISABILITY E 833.74 - 833.74 392.66 - - 833.74 101 6400 10164007 5205 FICA/MEDICARE E 2,137.91 - 2,137.91 1,903.87 - - 2,137.91 101 6400 10164007 5206 CALPERS RETIREMENT E 47,799.61 - 47,799.61 25,327.26 - - 47,799.61 101 6400 10164007 5208 WORKERS' COMPENSATION E 6,457.95 - 6,457.95 5,789.94 - - 6,457.95 101 6400 10164007 5209 DEFERRED COMPENSATION E 7,372.09 - 7,372.09 3,634.07 - - 7,372.09 101 6400 10164007 5211 RETIREE HEALTH SAVINGS E 4,701.23 - 4,701.23 1,988.04 - - 4,701.23 101 6400 10164007 5212 UNEMPLOYMENT E 589.77 - 589.77 528.80 - - 589.77 101 6400 10164007 5312 SPECIAL ACTIVITY SUPPLIES E 86,000.00 (102.00) 85,898.00 6,779.59 29,986.15 - 85,898.00 101 6400 10164007 5315 UNIFORMS E 4,000.00 - 4,000.00 - - - 4,000.00 101 6400 10164007 5700 SERVICES E - 102.00 102.00 102.00 - - 102.00

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6400 10164015 5101 FULL-TIME SALARIES E 43,273.57 - 43,273.57 23,112.96 - - 43,273.57 101 6400 10164015 5104 TEMPORARY SALARIES E 105,000.00 - 105,000.00 45,807.10 - - 105,000.00 101 6400 10164015 5201 HEALTH/DENTAL INSURANCE E 8,929.92 - 8,929.92 5,142.51 - - 8,929.92 101 6400 10164015 5202 LIFE INSURANCE E 47.77 - 47.77 25.91 - - 47.77 101 6400 10164015 5203 ACCIDENTAL DEATH DISMEMBER E 10.90 - 10.90 5.95 - - 10.90 101 6400 10164015 5204 LT/ST DISABILITY E 177.85 - 177.85 95.89 - - 177.85 101 6400 10164015 5205 FICA/MEDICARE E 627.47 - 627.47 989.41 - - 627.47 101 6400 10164015 5206 CALPERS RETIREMENT E 14,029.00 - 14,029.00 7,485.90 - - 14,029.00 101 6400 10164015 5208 WORKERS' COMPENSATION E 1,895.38 - 1,895.38 3,018.67 - - 1,895.38 101 6400 10164015 5209 DEFERRED COMPENSATION E 2,163.68 - 2,163.68 1,155.67 - - 2,163.68 101 6400 10164015 5211 RETIREE HEALTH SAVINGS E 840.00 - 840.00 450.84 - - 840.00 101 6400 10164015 5212 UNEMPLOYMENT E 173.09 - 173.09 275.71 - - 173.09 101 6400 10164015 5310 OPERATING MATERIALS & SUPPLIES E 180.00 - 180.00 2.32 - - 180.00 101 6400 10164015 5311 POSTAGE E - 11.70 11.70 - - - 11.70 101 6400 10164015 5312 SPECIAL ACTIVITY SUPPLIES E 35,000.00 (11.70) 34,988.30 11,803.21 - - 34,988.30 101 6400 10164015 5315 UNIFORMS E 3,000.00 - 3,000.00 - - - 3,000.00 101 6400 10164024 5101 FULL-TIME SALARIES E 348,722.32 - 348,722.32 218,411.61 - - 348,722.32 101 6400 10164024 5104 TEMPORARY SALARIES E 556,000.00 2,100.00 558,100.00 324,993.59 - - 558,100.00 101 6400 10164024 5201 HEALTH/DENTAL INSURANCE E 56,219.66 - 56,219.66 31,461.62 - - 56,219.66 101 6400 10164024 5202 LIFE INSURANCE E 403.73 - 403.73 233.59 - - 403.73 101 6400 10164024 5203 ACCIDENTAL DEATH DISMEMBER E 92.16 - 92.16 53.20 - - 92.16 101 6400 10164024 5204 LT/ST DISABILITY E 1,658.54 - 1,658.54 927.34 - - 1,658.54 101 6400 10164024 5205 FICA/MEDICARE E 5,056.47 - 5,056.47 7,971.84 - - 5,056.47 101 6400 10164024 5206 CALPERS RETIREMENT E 113,053.40 - 113,053.40 75,935.95 - - 113,053.40 101 6400 10164024 5208 WORKERS' COMPENSATION E 15,247.76 - 15,247.76 24,099.02 - - 15,247.76 101 6400 10164024 5209 DEFERRED COMPENSATION E 17,406.12 - 17,406.12 10,540.65 - - 17,406.12 101 6400 10164024 5211 RETIREE HEALTH SAVINGS E 8,271.23 - 8,271.23 4,856.59 - - 8,271.23 101 6400 10164024 5212 UNEMPLOYMENT E 1,394.89 - 1,394.89 2,200.77 - - 1,394.89 101 6400 10164024 5310 OPERATING MATERIALS & SUPPLIES E 1,000.00 1,000.00 2,000.00 1,011.17 - - 2,000.00 101 6400 10164024 5312 SPECIAL ACTIVITY SUPPLIES E 30,000.00 (2,625.00) 27,375.00 12,697.24 - - 27,375.00 101 6400 10164024 5315 UNIFORMS E 20,000.00 - 20,000.00 11,840.64 - - 20,000.00 101 6400 10164024 5400 DUES & MEMBERSHIPS E 5,680.00 (3,400.00) 2,280.00 1,627.86 - - 2,280.00 101 6400 10164024 5700 SERVICES E - 25.00 25.00 25.00 - - 25.00 101 6400 10164024 5920 TRAINING E 300.00 5,000.00 5,300.00 801.00 - - 5,300.00 101 6400 10164083 8100 FURNITURE & EQUIPMENT E 145,626.00 - 145,626.00 417.19 - - 145,626.00 101 6410 10164100 5101 FULL-TIME SALARIES E - - - 117,319.32 - - - 101 6410 10164100 5104 TEMPORARY SALARIES E 175,856.00 (339.92) 175,516.08 90,806.78 - - 175,516.08 101 6410 10164100 5201 HEALTH/DENTAL INSURANCE E - - - 26,564.15 - - - 101 6410 10164100 5202 LIFE INSURANCE E - - - 116.10 - - - 101 6410 10164100 5203 ACCIDENTAL DEATH DISMEMBER E - - - 26.42 - - - 101 6410 10164100 5204 LT/ST DISABILITY E - - - 975.08 - - - 101 6410 10164100 5205 FICA/MEDICARE E - - - 3,059.75 - - - 101 6410 10164100 5206 CALPERS RETIREMENT E - - - 41,093.19 - - - 101 6410 10164100 5208 WORKERS' COMPENSATION E - - - 9,288.05 - - - 101 6410 10164100 5209 DEFERRED COMPENSATION E - - - 5,845.36 - - - 101 6410 10164100 5211 RETIREE HEALTH SAVINGS E - - - 1,338.52 - - - 101 6410 10164100 5212 UNEMPLOYMENT E - - - 848.13 - - - 101 6410 10164100 5311 POSTAGE E - 545.00 545.00 544.75 - - 545.00 101 6410 10164100 5312 SPECIAL ACTIVITY SUPPLIES E 81,065.00 (545.00) 80,520.00 25,774.18 - - 80,520.00 101 6410 10164100 5315 UNIFORMS E 4,000.00 - 4,000.00 - - - 4,000.00 101 6410 10164100 5400 DUES & MEMBERSHIPS E 150.00 - 150.00 - - - 150.00 101 6410 10164100 5409 GENERAL LIABILITY E 30,154.78 - 30,154.78 17,590.29 - - 30,154.78 101 6410 10164100 5710 PROFESSIONAL/TECHNICAL SERVICE E 90,000.00 - 90,000.00 38,024.00 - - 90,000.00 101 6410 10164100 5730 PRINTING/BINDING E 700.00 - 700.00 - - - 700.00 101 6410 10164141 5101 FULL-TIME SALARIES E 165,204.94 - 165,204.94 - - - 165,204.94 101 6410 10164141 5201 HEALTH/DENTAL INSURANCE E 41,235.26 - 41,235.26 - - - 41,235.26 101 6410 10164141 5202 LIFE INSURANCE E 182.39 - 182.39 - - - 182.39 101 6410 10164141 5203 ACCIDENTAL DEATH DISMEMBER E 41.63 - 41.63 - - - 41.63 101 6410 10164141 5204 LT/ST DISABILITY E 1,607.53 - 1,607.53 - - - 1,607.53 101 6410 10164141 5205 FICA/MEDICARE E 2,395.47 - 2,395.47 - - - 2,395.47 101 6410 10164141 5206 CALPERS RETIREMENT E 53,558.32 - 53,558.32 - - - 53,558.32 101 6410 10164141 5208 WORKERS' COMPENSATION E 7,235.98 - 7,235.98 - - - 7,235.98

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6410 10164141 5209 DEFERRED COMPENSATION E 8,260.25 - 8,260.25 - - - 8,260.25 101 6410 10164141 5211 RETIREE HEALTH SAVINGS E 1,701.23 - 1,701.23 - - - 1,701.23 101 6410 10164141 5212 UNEMPLOYMENT E 660.82 - 660.82 - - - 660.82 101 6430 10164300 5101 FULL-TIME SALARIES E 133,350.28 - 133,350.28 79,056.09 - - 133,350.28 101 6430 10164300 5104 TEMPORARY SALARIES E 144,547.00 - 144,547.00 88,767.43 - - 144,547.00 101 6430 10164300 5201 HEALTH/DENTAL INSURANCE E 15,921.50 - 15,921.50 9,103.86 - - 15,921.50 101 6430 10164300 5202 LIFE INSURANCE E 146.56 - 146.56 84.14 - - 146.56 101 6430 10164300 5203 ACCIDENTAL DEATH DISMEMBER E 33.45 - 33.45 19.17 - - 33.45 101 6430 10164300 5204 LT/ST DISABILITY E 773.36 - 773.36 412.08 - - 773.36 101 6430 10164300 5205 FICA/MEDICARE E 1,933.58 - 1,933.58 2,443.69 - - 1,933.58 101 6430 10164300 5206 CALPERS RETIREMENT E 43,231.25 - 43,231.25 29,472.61 - - 43,231.25 101 6430 10164300 5208 WORKERS' COMPENSATION E 5,814.46 - 5,814.46 7,438.61 - - 5,814.46 101 6430 10164300 5209 DEFERRED COMPENSATION E 6,637.51 - 6,637.51 3,952.81 - - 6,637.51 101 6430 10164300 5211 RETIREE HEALTH SAVINGS E 4,071.23 - 4,071.23 2,311.57 - - 4,071.23 101 6430 10164300 5212 UNEMPLOYMENT E 533.40 - 533.40 679.30 - - 533.40 101 6430 10164300 5310 OPERATING MATERIALS & SUPPLIES E 200.00 - 200.00 - - - 200.00 101 6430 10164300 5312 SPECIAL ACTIVITY SUPPLIES E 20,000.00 - 20,000.00 843.07 - - 20,000.00 101 6430 10164300 5315 UNIFORMS E 2,000.00 - 2,000.00 - - - 2,000.00 101 6430 10164300 5409 GENERAL LIABILITY E 24,123.82 - 24,123.82 14,072.23 - - 24,123.82 101 6430 10164300 5710 PROFESSIONAL/TECHNICAL SERVICE E 20,000.00 25,000.00 45,000.00 22,621.00 - - 45,000.00 101 6430 10164300 5720 ADVERTISING E 2,000.00 - 2,000.00 - - - 2,000.00 101 6430 10164300 5730 PRINTING/BINDING E 2,000.00 - 2,000.00 - - - 2,000.00 101 6440 10164400 5101 FULL-TIME SALARIES E - 54,950.16 54,950.16 33,815.50 - - 54,950.16 101 6440 10164400 5104 TEMPORARY SALARIES E 45,325.00 - 45,325.00 22,926.48 - - 45,325.00 101 6440 10164400 5201 HEALTH/DENTAL INSURANCE E - 20,147.06 20,147.06 9,320.63 - - 20,147.06 101 6440 10164400 5202 LIFE INSURANCE E - 77.28 77.28 45.08 - - 77.28 101 6440 10164400 5203 ACCIDENTAL DEATH DISMEMBER E - 17.64 17.64 10.34 - - 17.64 101 6440 10164400 5204 LT/ST DISABILITY E - 225.85 225.85 131.83 - - 225.85 101 6440 10164400 5205 FICA/MEDICARE E - 796.78 796.78 817.78 - - 796.78 101 6440 10164400 5206 CALPERS RETIREMENT E - 17,800.69 17,800.69 10,942.58 - - 17,800.69 101 6440 10164400 5208 WORKERS' COMPENSATION E - 2,406.82 2,406.82 2,485.31 - - 2,406.82 101 6440 10164400 5209 DEFERRED COMPENSATION E - 2,747.51 2,747.51 1,690.72 - - 2,747.51 101 6440 10164400 5211 RETIREE HEALTH SAVINGS E - 1,470.00 1,470.00 1,225.00 - - 1,470.00 101 6440 10164400 5212 UNEMPLOYMENT E - 219.80 219.80 226.93 - - 219.80 101 6440 10164400 5310 OPERATING MATERIALS & SUPPLIES E 8,800.00 - 8,800.00 2,284.17 - - 8,800.00 101 6440 10164400 5312 SPECIAL ACTIVITY SUPPLIES E - 27,000.00 27,000.00 5,618.91 - - 27,000.00 101 6440 10164400 5315 UNIFORMS E 14,590.00 - 14,590.00 1,147.24 - - 14,590.00 101 6440 10164400 5700 SERVICES E 30,000.00 - 30,000.00 4,294.47 2,650.00 - 30,000.00 101 6440 10164400 5710 PROFESSIONAL/TECHNICAL SERVICE E 2,500.00 - 2,500.00 - - - 2,500.00 101 6440 10164400 5728 IMPACT PROGRAM E 139,905.00 (27,000.00) 112,905.00 10,869.80 - - 112,905.00 101 6500 10165000 5101 FULL-TIME SALARIES E 194,972.46 (54,950.17) 140,022.29 82,929.46 - - 140,022.29 101 6500 10165000 5104 TEMPORARY SALARIES E 47,075.00 - 47,075.00 24,607.57 - 17,828.25 64,903.25 101 6500 10165000 5201 HEALTH/DENTAL INSURANCE E 41,653.46 (20,147.06) 21,506.40 18,772.30 - - 21,506.40 101 6500 10165000 5202 LIFE INSURANCE E 238.52 (77.28) 161.24 92.20 - - 161.24 101 6500 10165000 5203 ACCIDENTAL DEATH DISMEMBER E 54.45 (17.64) 36.81 21.05 - - 36.81 101 6500 10165000 5204 LT/ST DISABILITY E 1,027.36 (225.85) 801.51 427.47 - - 801.51 101 6500 10165000 5205 FICA/MEDICARE E 2,827.10 (796.77) 2,030.33 1,585.31 - - 2,030.33 101 6500 10165000 5206 CALPERS RETIREMENT E 63,208.74 (17,800.69) 45,408.05 27,046.71 - - 45,408.05 101 6500 10165000 5208 WORKERS' COMPENSATION E 8,521.40 (2,406.82) 6,114.58 4,795.62 - - 6,114.58 101 6500 10165000 5209 DEFERRED COMPENSATION E 9,727.62 (2,747.51) 6,980.11 4,146.42 - - 6,980.11 101 6500 10165000 5211 RETIREE HEALTH SAVINGS E 5,271.23 (1,470.00) 3,801.23 1,943.09 - - 3,801.23 101 6500 10165000 5212 UNEMPLOYMENT E 779.89 (219.80) 560.09 438.15 - - 560.09 101 6500 10165000 5312 SPECIAL ACTIVITY SUPPLIES E 18,900.00 - 18,900.00 14,252.77 - - 18,900.00 101 6500 10165000 5315 UNIFORMS E 10,000.00 (3,000.00) 7,000.00 3,959.07 - - 7,000.00 101 6500 10165000 5409 GENERAL LIABILITY E 38,958.35 - 38,958.35 22,725.70 - - 38,958.35 101 6500 10165000 5700 SERVICES E - 3,000.00 3,000.00 2,366.00 - - 3,000.00 101 6500 10165000 5790 REPAIR & MAINTENANCE SERVICES E - - - (12,419.56) - - - 101 6500 10165030 5103 OVER-TIME SALARIES E 4,200.00 - 4,200.00 - - - 4,200.00 101 6500 10165030 5104 TEMPORARY SALARIES E 16,427.61 - 16,427.61 21,645.69 - - 16,427.61 101 6500 10165030 5205 FICA/MEDICARE E - - - 312.47 - - - 101 6500 10165030 5206 CALPERS RETIREMENT E - - - 440.23 - - - 101 6500 10165030 5208 WORKERS' COMPENSATION E - - - 946.81 - - -

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6500 10165030 5212 UNEMPLOYMENT E - - - 86.60 - - - 101 6500 10165030 5312 SPECIAL ACTIVITY SUPPLIES E 160,620.00 (70,639.45) 89,980.55 88,060.55 - - 89,980.55 101 6500 10165030 5315 UNIFORMS E - 3,507.73 3,507.73 3,507.73 - - 3,507.73 101 6500 10165030 5330 RENTALS/LEASES E - 10,358.51 10,358.51 10,358.51 - - 10,358.51 101 6500 10165030 5370 AUDIO VISUALS E 18,000.00 (2,987.00) 15,013.00 15,013.00 - - 15,013.00 101 6500 10165030 5411 INSURANCE PREMIUM E - 2,125.00 2,125.00 2,125.00 - - 2,125.00 101 6500 10165030 5700 SERVICES E - 46,064.89 46,064.89 46,064.89 - - 46,064.89 101 6500 10165030 5720 ADVERTISING E 2,490.00 8,994.38 11,484.38 9,714.25 - - 11,484.38 101 6500 10165030 5730 PRINTING/BINDING E - 2,146.00 2,146.00 2,146.00 - - 2,146.00 101 6500 10165031 5104 TEMPORARY SALARIES E 15,030.00 - 15,030.00 27,643.44 - - 15,030.00 101 6500 10165031 5205 FICA/MEDICARE E - - - 399.38 - - - 101 6500 10165031 5206 CALPERS RETIREMENT E - - - 615.66 - - - 101 6500 10165031 5208 WORKERS' COMPENSATION E - - - 1,187.84 - - - 101 6500 10165031 5212 UNEMPLOYMENT E - - - 110.59 - - - 101 6500 10165031 5312 SPECIAL ACTIVITY SUPPLIES E 82,304.00 (14,106.80) 68,197.20 68,197.20 - - 68,197.20 101 6500 10165031 5330 RENTALS/LEASES E - 34,801.47 34,801.47 19,912.00 7,699.15 - 34,801.47 101 6500 10165031 5370 AUDIO VISUALS E 9,950.00 - 9,950.00 9,950.00 - - 9,950.00 101 6500 10165031 5700 SERVICES E - 10,116.00 10,116.00 10,116.00 - - 10,116.00 101 6500 10165031 5710 PROFESSIONAL/TECHNICAL SERVICE E 2,700.00 (2,700.00) - - - - - 101 6500 10165031 5720 ADVERTISING E 8,690.00 (2,669.22) 6,020.78 6,020.78 - - 6,020.78 101 6500 10165032 5720 ADVERTISING E 1,500.00 - 1,500.00 - - - 1,500.00 101 6500 10165033 5104 TEMPORARY SALARIES E 26,509.39 - 26,509.39 566.77 - - 26,509.39 101 6500 10165033 5205 FICA/MEDICARE E - - - 8.22 - - - 101 6500 10165033 5208 WORKERS' COMPENSATION E - - - 24.82 - - - 101 6500 10165033 5212 UNEMPLOYMENT E - - - 2.27 - - - 101 6500 10165033 5312 SPECIAL ACTIVITY SUPPLIES E 181,250.00 (147,029.30) 34,220.70 (78.93) - - 34,220.70 101 6500 10165033 5330 RENTALS/LEASES E - 34,397.31 34,397.31 - 4,397.31 - 34,397.31 101 6500 10165033 5370 AUDIO VISUALS E 13,000.00 - 13,000.00 - - - 13,000.00 101 6500 10165033 5411 INSURANCE PREMIUM E 20,000.00 - 20,000.00 - - - 20,000.00 101 6500 10165033 5700 SERVICES E - 90,000.00 90,000.00 - - - 90,000.00 101 6500 10165033 5720 ADVERTISING E 47,320.00 - 47,320.00 1,889.00 - - 47,320.00 101 6500 10165034 5104 TEMPORARY SALARIES E 3,561.42 - 3,561.42 - - - 3,561.42 101 6500 10165034 5312 SPECIAL ACTIVITY SUPPLIES E 20,325.00 - 20,325.00 3,454.09 - - 20,325.00 101 6500 10165034 5720 ADVERTISING E 1,200.00 - 1,200.00 405.80 - - 1,200.00 101 6500 10165035 5104 TEMPORARY SALARIES E 3,180.22 (2,100.00) 1,080.22 637.33 - - 1,080.22 101 6500 10165035 5205 FICA/MEDICARE E - - - 9.24 - - - 101 6500 10165035 5206 CALPERS RETIREMENT E - - - 62.60 - - - 101 6500 10165035 5208 WORKERS' COMPENSATION E - - - 27.91 - - - 101 6500 10165035 5212 UNEMPLOYMENT E - - - 2.54 - - - 101 6500 10165035 5312 SPECIAL ACTIVITY SUPPLIES E 14,700.00 16,675.00 31,375.00 650.92 - - 31,375.00 101 6500 10165035 5330 RENTALS/LEASES E - 3,517.00 3,517.00 3,516.50 - - 3,517.00 101 6500 10165035 5700 SERVICES E - 2,700.00 2,700.00 - 2,500.00 - 2,700.00 101 6500 10165035 5710 PROFESSIONAL/TECHNICAL SERVICE E 65,700.00 (41,392.00) 24,308.00 24,308.00 - - 24,308.00 101 6500 10165035 5720 ADVERTISING E 3,500.00 8,500.00 12,000.00 - - - 12,000.00 101 6500 10165036 5104 TEMPORARY SALARIES E 2,350.00 - 2,350.00 - - - 2,350.00 101 6500 10165036 5312 SPECIAL ACTIVITY SUPPLIES E 17,500.00 (1,300.00) 16,200.00 71.31 - - 16,200.00 101 6500 10165036 5700 SERVICES E - 1,300.00 1,300.00 1,150.00 - - 1,300.00 101 6500 10165037 5103 OVER-TIME SALARIES E - - - 655.38 - - - 101 6500 10165037 5104 TEMPORARY SALARIES E 14,204.00 - 14,204.00 22,086.33 - - 14,204.00 101 6500 10165037 5201 HEALTH/DENTAL INSURANCE E - - - 87.54 - - - 101 6500 10165037 5202 LIFE INSURANCE E - - - 0.95 - - - 101 6500 10165037 5203 ACCIDENTAL DEATH DISMEMBER E - - - 0.22 - - - 101 6500 10165037 5204 LT/ST DISABILITY E - - - 1.95 - - - 101 6500 10165037 5205 FICA/MEDICARE E - - - 328.52 - - - 101 6500 10165037 5206 CALPERS RETIREMENT E - - - 756.19 - - - 101 6500 10165037 5208 WORKERS' COMPENSATION E - - - 983.12 - - - 101 6500 10165037 5209 DEFERRED COMPENSATION E - - - 21.89 - - - 101 6500 10165037 5211 RETIREE HEALTH SAVINGS E - - - 25.83 - - - 101 6500 10165037 5212 UNEMPLOYMENT E - - - 90.97 - - - 101 6500 10165037 5312 SPECIAL ACTIVITY SUPPLIES E 110,400.00 (73,988.91) 36,411.09 34,966.45 - - 36,411.09 101 6500 10165037 5330 RENTALS/LEASES E - 15,586.99 15,586.99 15,586.99 - - 15,586.99 101 6500 10165037 5370 AUDIO VISUALS E 15,000.00 6,024.00 21,024.00 21,024.00 - - 21,024.00

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6500 10165037 5700 SERVICES E - 52,981.00 52,981.00 52,981.00 - - 52,981.00 101 6500 10165037 5710 PROFESSIONAL/TECHNICAL SERVICE E 2,500.00 (2,500.00) - - - - - 101 6500 10165037 5720 ADVERTISING E 3,600.00 (482.60) 3,117.40 3,117.40 - - 3,117.40 101 6500 10165040 5312 SPECIAL ACTIVITY SUPPLIES E 30,000.00 4,000.00 34,000.00 15,000.00 - - 34,000.00 101 6500 10165046 5103 OVER-TIME SALARIES E - - - 101.43 - - - 101 6500 10165046 5104 TEMPORARY SALARIES E 14,186.00 - 14,186.00 294.95 - - 14,186.00 101 6500 10165046 5201 HEALTH/DENTAL INSURANCE E - - - 42.13 - - - 101 6500 10165046 5202 LIFE INSURANCE E - - - 0.16 - - - 101 6500 10165046 5203 ACCIDENTAL DEATH DISMEMBER E - - - 0.04 - - - 101 6500 10165046 5204 LT/ST DISABILITY E - - - 0.43 - - - 101 6500 10165046 5205 FICA/MEDICARE E - - - 5.73 - - - 101 6500 10165046 5206 CALPERS RETIREMENT E - - - 31.38 - - - 101 6500 10165046 5208 WORKERS' COMPENSATION E - - - 17.16 - - - 101 6500 10165046 5209 DEFERRED COMPENSATION E - - - 4.84 - - - 101 6500 10165046 5211 RETIREE HEALTH SAVINGS E - - - 3.13 - - - 101 6500 10165046 5212 UNEMPLOYMENT E - - - 1.59 - - - 101 6500 10165046 5312 SPECIAL ACTIVITY SUPPLIES E 8,800.00 - 8,800.00 6,550.00 - - 8,800.00 101 6500 10165048 5104 TEMPORARY SALARIES E 6,481.00 - 6,481.00 3,752.74 - - 6,481.00 101 6500 10165048 5205 FICA/MEDICARE E - - - 54.41 - - - 101 6500 10165048 5208 WORKERS' COMPENSATION E - - - 164.37 - - - 101 6500 10165048 5212 UNEMPLOYMENT E - - - 15.02 - - - 101 6500 10165048 5312 SPECIAL ACTIVITY SUPPLIES E 11,000.00 - 11,000.00 4,200.00 - - 11,000.00 101 6500 10165048 5720 ADVERTISING E 2,000.00 - 2,000.00 35.00 - - 2,000.00 101 6500 10165049 5312 SPECIAL ACTIVITY SUPPLIES E 14,000.00 - 14,000.00 13,445.23 - - 14,000.00 101 6500 10165050 5104 TEMPORARY SALARIES E 2,400.00 - 2,400.00 - - - 2,400.00 101 6500 10165050 5312 SPECIAL ACTIVITY SUPPLIES E 40,000.00 (1,184.00) 38,816.00 182.18 - - 38,816.00 101 6500 10165050 5700 SERVICES E - 1,184.00 1,184.00 1,184.00 - - 1,184.00 101 6500 10165050 5720 ADVERTISING E 2,600.00 - 2,600.00 - - - 2,600.00 101 6500 10165053 5104 TEMPORARY SALARIES E 2,000.00 - 2,000.00 1,604.30 - - 2,000.00 101 6500 10165053 5205 FICA/MEDICARE E - - - 23.17 - - - 101 6500 10165053 5206 CALPERS RETIREMENT E - - - 41.73 - - - 101 6500 10165053 5208 WORKERS' COMPENSATION E - - - 70.26 - - - 101 6500 10165053 5212 UNEMPLOYMENT E - - - 6.43 - - - 101 6500 10165053 5312 SPECIAL ACTIVITY SUPPLIES E 4,700.00 (2,700.00) 2,000.00 1,346.86 - - 2,000.00 101 6500 10165053 5700 SERVICES E - 8,700.00 8,700.00 7,616.54 - - 8,700.00 101 6500 10165054 5104 TEMPORARY SALARIES E 25,800.00 - 25,800.00 - - - 25,800.00 101 6500 10165054 5312 SPECIAL ACTIVITY SUPPLIES E 3,000.00 - 3,000.00 - - - 3,000.00 101 6600 10166000 5104 TEMPORARY SALARIES E 1,892.13 - 1,892.13 2,791.75 - - 1,892.13 101 6600 10166000 5205 FICA/MEDICARE E - - - 40.46 - - - 101 6600 10166000 5206 CALPERS RETIREMENT E - - - 60.55 - - - 101 6600 10166000 5208 WORKERS' COMPENSATION E - - - 122.27 - - - 101 6600 10166000 5212 UNEMPLOYMENT E - - - 11.17 - - - 101 6600 10166000 5314 FUEL E 2,944.28 - 2,944.28 854.60 - - 2,944.28 101 6600 10166000 5321 VEHICLE OPERATIONS E 23,046.52 - 23,046.52 13,443.80 - - 23,046.52 101 6600 10166000 5360 COMPUTERS HARDWARE E 251,311.47 - 251,311.47 146,598.36 - - 251,311.47 101 6600 10166000 5409 GENERAL LIABILITY E 108,557.21 - 108,557.21 63,325.04 - - 108,557.21 101 6600 10166009 5101 FULL-TIME SALARIES E 31,309.01 - 31,309.01 17,949.92 - - 31,309.01 101 6600 10166009 5104 TEMPORARY SALARIES E 30,000.00 - 30,000.00 13,225.57 - - 30,000.00 101 6600 10166009 5201 HEALTH/DENTAL INSURANCE E 2,541.30 - 2,541.30 1,388.18 - - 2,541.30 101 6600 10166009 5202 LIFE INSURANCE E 34.57 - 34.57 18.79 - - 34.57 101 6600 10166009 5203 ACCIDENTAL DEATH DISMEMBER E 7.89 - 7.89 4.28 - - 7.89 101 6600 10166009 5204 LT/ST DISABILITY E 347.67 - 347.67 187.73 - - 347.67 101 6600 10166009 5205 FICA/MEDICARE E 453.98 - 453.98 445.49 - - 453.98 101 6600 10166009 5206 CALPERS RETIREMENT E 10,150.17 - 10,150.17 5,814.52 - - 10,150.17 101 6600 10166009 5208 WORKERS' COMPENSATION E 1,371.33 - 1,371.33 1,365.50 - - 1,371.33 101 6600 10166009 5209 DEFERRED COMPENSATION E 1,565.45 - 1,565.45 897.50 - - 1,565.45 101 6600 10166009 5211 RETIREE HEALTH SAVINGS E 750.00 - 750.00 403.06 - - 750.00 101 6600 10166009 5212 UNEMPLOYMENT E 125.24 - 125.24 124.74 - - 125.24 101 6600 10166009 5310 OPERATING MATERIALS & SUPPLIES E 2,000.00 - 2,000.00 21.12 - - 2,000.00 101 6600 10166009 5312 SPECIAL ACTIVITY SUPPLIES E 8,350.00 (3,275.00) 5,075.00 648.12 - - 5,075.00 101 6600 10166009 5315 UNIFORMS E 1,000.00 - 1,000.00 - - - 1,000.00 101 6600 10166009 5350 NON-CAPITAL EQUIPMENT E - 5,194.92 5,194.92 - (5,194.92) - 5,194.92

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6600 10166009 5700 SERVICES E 1,200.00 3,275.00 4,475.00 2,650.00 - - 4,475.00 101 6600 10166009 5720 ADVERTISING E 3,475.00 - 3,475.00 - - - 3,475.00 101 6600 10166009 5730 PRINTING/BINDING E 750.00 - 750.00 - - - 750.00 101 6600 10166020 5101 FULL-TIME SALARIES E 403,695.95 - 403,695.95 202,285.81 - - 403,695.95 101 6600 10166020 5104 TEMPORARY SALARIES E 542,331.00 - 542,331.00 372,141.63 - - 542,331.00 101 6600 10166020 5201 HEALTH/DENTAL INSURANCE E 76,699.55 - 76,699.55 39,533.21 - - 76,699.55 101 6600 10166020 5202 LIFE INSURANCE E 460.27 - 460.27 220.59 - - 460.27 101 6600 10166020 5203 ACCIDENTAL DEATH DISMEMBER E 105.06 - 105.06 50.37 - - 105.06 101 6600 10166020 5204 LT/ST DISABILITY E 1,868.61 - 1,868.61 925.55 - - 1,868.61 101 6600 10166020 5205 FICA/MEDICARE E 5,853.59 - 5,853.59 8,262.55 - - 5,853.59 101 6600 10166020 5206 CALPERS RETIREMENT E 130,875.48 - 130,875.48 76,063.49 - - 130,875.48 101 6600 10166020 5208 WORKERS' COMPENSATION E 17,671.37 - 17,671.37 25,160.00 - - 17,671.37 101 6600 10166020 5209 DEFERRED COMPENSATION E 20,172.80 - 20,172.80 10,017.82 - - 20,172.80 101 6600 10166020 5211 RETIREE HEALTH SAVINGS E 12,000.12 - 12,000.12 5,760.89 - - 12,000.12 101 6600 10166020 5212 UNEMPLOYMENT E 1,614.78 - 1,614.78 2,297.62 - - 1,614.78 101 6600 10166020 5310 OPERATING MATERIALS & SUPPLIES E 56,600.00 (250.00) 56,350.00 10,036.26 - - 56,350.00 101 6600 10166020 5311 POSTAGE E 18,000.00 - 18,000.00 21.60 - - 18,000.00 101 6600 10166020 5312 SPECIAL ACTIVITY SUPPLIES E 34,200.00 - 34,200.00 14,251.33 - - 34,200.00 101 6600 10166020 5315 UNIFORMS E 6,000.00 - 6,000.00 - - - 6,000.00 101 6600 10166020 5330 RENTALS/LEASES E - 350.00 350.00 333.80 - - 350.00 101 6600 10166020 5370 AUDIO VISUALS E 11,450.00 (4,900.00) 6,550.00 - - - 6,550.00 101 6600 10166020 5400 DUES & MEMBERSHIPS E 1,000.00 1,150.00 2,150.00 1,918.36 - - 2,150.00 101 6600 10166020 5700 SERVICES E 28,555.00 9,602.42 38,157.42 23,139.01 (9,602.42) - 38,157.42 101 6600 10166020 5710 PROFESSIONAL/TECHNICAL SERVICE E 171,500.00 5,210.00 176,710.00 50,232.40 5,183.13 - 176,710.00 101 6600 10166020 5720 ADVERTISING E 17,730.00 - 17,730.00 8,916.81 - - 17,730.00 101 6600 10166020 5730 PRINTING/BINDING E 10,100.00 - 10,100.00 4,000.67 5,153.03 - 10,100.00 101 6600 10166020 5793 EMERGENCY DAMAGE REPAIRS E - 4,000.00 4,000.00 - 4,000.00 - 4,000.00 101 6600 10166020 5900 MEETINGS & CONFERENCES E 5,000.00 - 5,000.00 - - - 5,000.00 101 6600 10166020 5910 TRAVEL/MILEAGE REIMBURSEMENT E 4,194.00 - 4,194.00 - - - 4,194.00 101 6600 10166020 5930 PUBLICATIONS/JOURNALS E 26,500.00 - 26,500.00 3,000.00 13,095.47 - 26,500.00 101 6600 10166022 5101 FULL-TIME SALARIES E 31,309.01 - 31,309.01 17,948.73 - - 31,309.01 101 6600 10166022 5104 TEMPORARY SALARIES E 23,500.00 - 23,500.00 11,229.97 - - 23,500.00 101 6600 10166022 5201 HEALTH/DENTAL INSURANCE E 2,541.30 - 2,541.30 1,388.17 - - 2,541.30 101 6600 10166022 5202 LIFE INSURANCE E 34.57 - 34.57 18.80 - - 34.57 101 6600 10166022 5203 ACCIDENTAL DEATH DISMEMBER E 7.89 - 7.89 4.27 - - 7.89 101 6600 10166022 5204 LT/ST DISABILITY E 347.67 - 347.67 187.90 - - 347.67 101 6600 10166022 5205 FICA/MEDICARE E 453.98 - 453.98 416.93 - - 453.98 101 6600 10166022 5206 CALPERS RETIREMENT E 10,150.17 - 10,150.17 5,814.13 - - 10,150.17 101 6600 10166022 5208 WORKERS' COMPENSATION E 1,371.33 - 1,371.33 1,278.06 - - 1,371.33 101 6600 10166022 5209 DEFERRED COMPENSATION E 1,565.45 - 1,565.45 897.44 - - 1,565.45 101 6600 10166022 5211 RETIREE HEALTH SAVINGS E 750.00 - 750.00 403.20 - - 750.00 101 6600 10166022 5212 UNEMPLOYMENT E 125.24 - 125.24 116.77 - - 125.24 101 6600 10166022 5310 OPERATING MATERIALS & SUPPLIES E 1,150.00 - 1,150.00 147.89 - - 1,150.00 101 6600 10166022 5312 SPECIAL ACTIVITY SUPPLIES E 5,650.00 - 5,650.00 - - - 5,650.00 101 6600 10166022 5315 UNIFORMS E 1,000.00 - 1,000.00 - - - 1,000.00 101 6600 10166022 5700 SERVICES E 1,200.00 - 1,200.00 - - - 1,200.00 101 6600 10166022 5710 PROFESSIONAL/TECHNICAL SERVICE E 1,000.00 - 1,000.00 - - - 1,000.00 101 6600 10166022 5720 ADVERTISING E 1,400.00 - 1,400.00 - - - 1,400.00 101 6600 10166022 5730 PRINTING/BINDING E 300.00 - 300.00 - - - 300.00 101 6600 10166023 5101 FULL-TIME SALARIES E 181,591.61 - 181,591.61 98,521.97 - - 181,591.61 101 6600 10166023 5104 TEMPORARY SALARIES E 134,159.00 - 134,159.00 65,323.07 - - 134,159.00 101 6600 10166023 5201 HEALTH/DENTAL INSURANCE E 36,405.42 - 36,405.42 10,818.49 - - 36,405.42 101 6600 10166023 5202 LIFE INSURANCE E 200.48 - 200.48 115.14 - - 200.48 101 6600 10166023 5203 ACCIDENTAL DEATH DISMEMBER E 45.76 - 45.76 26.25 - - 45.76 101 6600 10166023 5204 LT/ST DISABILITY E 965.34 - 965.34 494.02 - - 965.34 101 6600 10166023 5205 FICA/MEDICARE E 2,633.08 - 2,633.08 2,367.21 - - 2,633.08 101 6600 10166023 5206 CALPERS RETIREMENT E 58,870.76 - 58,870.76 33,032.36 - - 58,870.76 101 6600 10166023 5208 WORKERS' COMPENSATION E 7,953.71 - 7,953.71 7,176.33 - - 7,953.71 101 6600 10166023 5209 DEFERRED COMPENSATION E 9,079.58 - 9,079.58 4,829.14 - - 9,079.58 101 6600 10166023 5211 RETIREE HEALTH SAVINGS E 4,350.00 - 4,350.00 3,050.55 - - 4,350.00 101 6600 10166023 5212 UNEMPLOYMENT E 726.37 - 726.37 655.53 - - 726.37 101 6600 10166023 5310 OPERATING MATERIALS & SUPPLIES E 11,350.00 - 11,350.00 2,122.27 - - 11,350.00

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
101 6600 10166023 5312 SPECIAL ACTIVITY SUPPLIES E 34,525.00 (6,750.00) 27,775.00 2,619.48 - - 27,775.00 101 6600 10166023 5315 UNIFORMS E 1,200.00 - 1,200.00 - - - 1,200.00 101 6600 10166023 5700 SERVICES E - 6,350.00 6,350.00 1,950.00 - - 6,350.00 101 6600 10166023 5710 PROFESSIONAL/TECHNICAL SERVICE E 25,900.00 400.00 26,300.00 10,395.45 - - 26,300.00 101 6600 10166023 5720 ADVERTISING E 6,900.00 - 6,900.00 - - - 6,900.00 101 6600 10166023 5730 PRINTING/BINDING E 2,250.00 - 2,250.00 1,496.81 - - 2,250.00 101 6600 10166030 5104 TEMPORARY SALARIES E 30,000.00 - 30,000.00 28,503.69 - - 30,000.00 101 6600 10166030 5205 FICA/MEDICARE E - - - 413.30 - - - 101 6600 10166030 5208 WORKERS' COMPENSATION E - - - 1,248.46 - - - 101 6600 10166030 5212 UNEMPLOYMENT E - - - 114.05 - - - 101 6600 10166030 5310 OPERATING MATERIALS & SUPPLIES E 20,000.00 - 20,000.00 1,885.49 - - 20,000.00 101 6600 10166030 5315 UNIFORMS E 1,000.00 - 1,000.00 - - - 1,000.00 101 6600 10166030 5370 AUDIO VISUALS E 5,000.00 - 5,000.00 - - - 5,000.00 101 6600 10166030 5720 ADVERTISING E 8,900.00 - 8,900.00 - - - 8,900.00 101 6600 10166030 5730 PRINTING/BINDING E 2,500.00 - 2,500.00 - - - 2,500.00 101 6700 10167000 5360 COMPUTERS HARDWARE E 42,633.46 - 42,633.46 24,869.52 - - 42,633.46 101 6700 10167000 5409 GENERAL LIABILITY E 87,413.79 - 87,413.79 50,991.38 - - 87,413.79 101 6700 10167021 5101 FULL-TIME SALARIES E 512,430.52 - 512,430.52 323,593.43 - - 512,430.52 101 6700 10167021 5104 TEMPORARY SALARIES E 400,000.00 2,932.00 402,932.00 210,052.25 - - 402,932.00 101 6700 10167021 5201 HEALTH/DENTAL INSURANCE E 96,511.78 - 96,511.78 56,741.29 - - 96,511.78 101 6700 10167021 5202 LIFE INSURANCE E 580.38 - 580.38 338.57 - - 580.38 101 6700 10167021 5203 ACCIDENTAL DEATH DISMEMBER E 132.48 - 132.48 77.14 - - 132.48 101 6700 10167021 5204 LT/ST DISABILITY E 3,944.90 - 3,944.90 2,283.05 - - 3,944.90 101 6700 10167021 5205 FICA/MEDICARE E 7,430.24 - 7,430.24 7,677.62 - - 7,430.24 101 6700 10167021 5206 CALPERS RETIREMENT E 166,126.48 - 166,126.48 118,714.27 - - 166,126.48 101 6700 10167021 5208 WORKERS' COMPENSATION E 22,436.57 - 22,436.57 23,360.89 - - 22,436.57 101 6700 10167021 5209 DEFERRED COMPENSATION E 25,612.53 - 25,612.53 15,674.12 - - 25,612.53 101 6700 10167021 5211 RETIREE HEALTH SAVINGS E 9,550.49 - 9,550.49 5,568.93 - - 9,550.49 101 6700 10167021 5212 UNEMPLOYMENT E 2,049.72 - 2,049.72 2,134.53 - - 2,049.72 101 6700 10167021 5310 OPERATING MATERIALS & SUPPLIES E 1,400.00 2,000.00 3,400.00 1,874.21 - - 3,400.00 101 6700 10167021 5311 POSTAGE E 21,000.00 (8,000.00) 13,000.00 1,072.62 - - 13,000.00 101 6700 10167021 5312 SPECIAL ACTIVITY SUPPLIES E 23,000.00 - 23,000.00 12,740.78 - - 23,000.00 101 6700 10167021 5315 UNIFORMS E 5,000.00 2,000.00 7,000.00 5,336.87 23.91 - 7,000.00 101 6700 10167021 5370 AUDIO VISUALS E 5,000.00 42.19 5,042.19 5,042.19 - - 5,042.19 101 6700 10167021 5400 DUES & MEMBERSHIPS E 16,000.00 - 16,000.00 10,267.30 - - 16,000.00 101 6700 10167021 5700 SERVICES E 530,000.00 - 530,000.00 293,221.67 30,000.00 - 530,000.00 101 6700 10167021 5710 PROFESSIONAL/TECHNICAL SERVICE E 71,000.00 (42.19) 70,957.81 33,668.87 17,244.40 34,140.00 105,097.81 101 6700 10167021 5720 ADVERTISING E 32,000.00 17,000.00 49,000.00 38,980.30 2,600.00 - 49,000.00 101 6700 10167021 5725 SPONSORSHIP EXPENSE E - 23,000.00 23,000.00 10,432.41 - 30,250.00 53,250.00 101 6700 10167021 5730 PRINTING/BINDING E 45,000.00 (17,000.00) 28,000.00 10,469.43 2,214.81 - 28,000.00 101 6700 10167021 5900 MEETINGS & CONFERENCES E 1,600.00 - 1,600.00 1,598.00 - - 1,600.00 101 6700 10167021 5910 TRAVEL/MILEAGE REIMBURSEMENT E 3,000.00 4,000.00 7,000.00 2,786.19 - - 7,000.00 101 6700 10167021 5920 TRAINING E 6,000.00 - 6,000.00 73.98 - - 6,000.00 101 6700 10167021 5930 PUBLICATIONS/JOURNALS E 750.00 - 750.00 - - - 750.00 101 6990 10169900 8000 CAPITAL IMPROVEMENT E 1,300,000.00 962,342.65 2,262,342.65 626,969.37 (188,448.19) 1,054,410.28 3,316,752.93 101 8000 10180000 6999 INTER-FUND TRANSFERS OUT E 699,020.20 - 699,020.20 - - 195,564.69 894,584.89 101 8000 10180000 7000 DEBT SERVICES - PRIN E 481,738.22 - 481,738.22 339,426.12 - - 481,738.22 101 8000 10180000 7100 DEBT SERVICE - INTEREST E 609,643.00 - 609,643.00 476,112.99 - - 609,643.00 101 8010 10180100 6999 INTER-FUND TRANSFERS OUT E 2,651,100.00 - 2,651,100.00 - - - 2,651,100.00 101 8020 10180200 6999 INTER-FUND TRANSFERS OUT E 863,734.36 - 863,734.36 - - - 863,734.36 111 4000 11140000 5920 TRAINING E 12,443.00 - 12,443.00 - - - 12,443.00 111 4400 11144000 5101 FULL-TIME SALARIES E 638,548.71 - 638,548.71 306,033.75 - - 638,548.71 111 4400 11144000 5103 OVER-TIME SALARIES E 13,683.00 - 13,683.00 3,948.31 - - 13,683.00 111 4400 11144000 5104 TEMPORARY SALARIES E 15,286.35 - 15,286.35 25,662.11 - - 15,286.35 111 4400 11144000 5201 HEALTH/DENTAL INSURANCE E 120,212.36 - 120,212.36 51,021.27 - - 120,212.36 111 4400 11144000 5202 LIFE INSURANCE E 789.47 - 789.47 351.97 - - 789.47 111 4400 11144000 5203 ACCIDENTAL DEATH DISMEMBER E 180.20 - 180.20 80.59 - - 180.20 111 4400 11144000 5204 LT/ST DISABILITY E 2,621.35 - 2,621.35 1,152.04 - - 2,621.35 111 4400 11144000 5205 FICA/MEDICARE E 9,323.60 - 9,323.60 4,857.75 - - 9,323.60 111 4400 11144000 5206 CALPERS RETIREMENT E 207,013.14 - 207,013.14 105,218.21 - - 207,013.14 111 4400 11144000 5208 WORKERS' COMPENSATION E 28,130.87 - 28,130.87 14,460.10 - - 28,130.87 111 4400 11144000 5209 DEFERRED COMPENSATION E 31,889.94 - 31,889.94 15,016.72 - - 31,889.94

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
111 4400 11144000 5211 RETIREE HEALTH SAVINGS E 17,537.51 - 17,537.51 8,557.89 - - 17,537.51 111 4400 11144000 5212 UNEMPLOYMENT E 2,572.03 - 2,572.03 1,342.48 - - 2,572.03 111 4400 11144000 5310 OPERATING MATERIALS & SUPPLIES E - 5,000.00 5,000.00 180.77 - - 5,000.00 111 4400 11144000 5314 FUEL E 533,518.78 - 533,518.78 230,363.36 883.45 - 533,518.78 111 4400 11144000 5315 UNIFORMS E 9,300.00 - 9,300.00 2,653.63 - - 9,300.00 111 4400 11144000 5320 BULK VEHICLE MAINT SUPPLIES E 44,242.00 979.75 45,221.75 20,793.90 8,792.19 - 45,221.75 111 4400 11144000 5321 VEHICLE OPERATIONS E 432,968.00 1,958.61 434,926.61 187,230.90 221,495.50 - 434,926.61 111 4400 11144000 5322 VEHICLE UPFITTING E 88,132.00 - 88,132.00 6,392.15 31,723.88 - 88,132.00 111 4400 11144000 5323 ELECTRIC VEHICLE CHARGING E 500.00 - 500.00 3.27 - - 500.00 111 4400 11144000 5330 RENTALS/LEASES E 308,985.00 (158,000.00) 150,985.00 86,802.18 61,408.00 - 150,985.00 111 4400 11144000 5350 NON-CAPITAL EQUIPMENT E 26,757.00 (5,000.00) 21,757.00 - - - 21,757.00 111 4400 11144000 5400 DUES & MEMBERSHIPS E - 267.00 267.00 - - - 267.00 111 4400 11144000 5409 GENERAL LIABILITY E 135,057.42 - 135,057.42 78,783.50 - - 135,057.42 111 4400 11144000 5413 GOVERNMENT FEES/LICENSES E 2,752.00 5,532.00 8,284.00 5,756.79 - - 8,284.00 111 4400 11144000 5700 SERVICES E 57,432.00 (5,532.00) 51,900.00 30,020.71 3,120.00 - 51,900.00 111 4400 11144000 5710 PROFESSIONAL/TECHNICAL SERVICE E 99,476.00 15,000.00 114,476.00 18,893.00 5,398.00 - 114,476.00 111 4400 11144000 5790 REPAIR & MAINTENANCE SERVICES E 85,039.00 (15,000.00) 70,039.00 14,967.12 15,282.74 - 70,039.00 111 4400 11144000 5793 EMERGENCY DAMAGE REPAIRS E 38,667.00 - 38,667.00 33,504.92 5,136.01 81,200.00 119,867.00 111 4400 11144000 5910 TRAVEL/MILEAGE REIMBURSEMENT E - 516.00 516.00 516.00 - - 516.00 111 4400 11144000 5912 BOOT/PANT REIMBURSEMENT E 2,850.00 - 2,850.00 900.00 - - 2,850.00 111 4400 11144000 6201 EQUIPMENT REPLACEMENT CHARGES E 500,000.00 (500,000.00) - - - - - 111 4400 11144000 8200 VEHICLES E 285,000.00 845,505.49 1,130,505.49 87,839.74 407,885.96 55,604.99 1,186,110.48 111 4400 11144097 5322 VEHICLE UPFITTING E - 46,459.72 46,459.72 10,000.00 6,459.75 - 46,459.72 112 1800 11218000 5101 FULL-TIME SALARIES E 1,041,088.36 - 1,041,088.36 568,790.46 - 7,392.04 1,048,480.40 112 1800 11218000 5106 SALARIES (OFFSET) E (40,701.75) - (40,701.75) - - - (40,701.75) 112 1800 11218000 5201 HEALTH/DENTAL INSURANCE E 213,416.40 - 213,416.40 116,113.27 - - 213,416.40 112 1800 11218000 5202 LIFE INSURANCE E 1,174.80 - 1,174.80 598.94 - - 1,174.80 112 1800 11218000 5203 ACCIDENTAL DEATH DISMEMBER E 268.16 - 268.16 136.55 - - 268.16 112 1800 11218000 5204 LT/ST DISABILITY E 4,139.13 - 4,139.13 2,087.43 - - 4,139.13 112 1800 11218000 5205 FICA/MEDICARE E 15,095.78 - 15,095.78 8,436.73 - - 15,095.78 112 1800 11218000 5206 CALPERS RETIREMENT E 337,513.76 - 337,513.76 180,160.35 - - 337,513.76 112 1800 11218000 5208 WORKERS' COMPENSATION E 45,599.67 - 45,599.67 25,465.47 - - 45,599.67 112 1800 11218000 5209 DEFERRED COMPENSATION E 52,054.42 - 52,054.42 27,808.78 - - 52,054.42 112 1800 11218000 5211 RETIREE HEALTH SAVINGS E 23,598.80 - 23,598.80 12,237.42 - - 23,598.80 112 1800 11218000 5212 UNEMPLOYMENT E 4,164.35 - 4,164.35 2,325.39 - - 4,164.35 112 1800 11218000 5216 FRINGE BENEFITS (OFFSET) E (26,500.50) - (26,500.50) - - - (26,500.50) 112 1800 11218000 5310 OPERATING MATERIALS & SUPPLIES E 500.00 - 500.00 298.64 - - 500.00 112 1800 11218000 5311 POSTAGE E 400.00 - 400.00 - - - 400.00 112 1800 11218000 5312 SPECIAL ACTIVITY SUPPLIES E 2,000.00 - 2,000.00 99.98 - - 2,000.00 112 1800 11218000 5314 FUEL E 2,977.00 - 2,977.00 - - - 2,977.00 112 1800 11218000 5321 VEHICLE OPERATIONS E 4,513.00 - 4,513.00 3,057.33 - - 4,513.00 112 1800 11218000 5330 RENTALS/LEASES E - 100,000.00 100,000.00 1,685.00 5,893.72 - 100,000.00 112 1800 11218000 5360 COMPUTERS HARDWARE E 702,350.00 (194,483.96) 507,866.04 395,274.60 25,732.91 148,143.79 656,009.83 112 1800 11218000 5361 COMPUTERS SOFTWARE E 3,735,180.00 1,510,681.41 5,245,861.41 2,767,365.55 149,657.36 402,940.26 5,648,801.67 112 1800 11218000 5400 DUES & MEMBERSHIPS E 3,000.00 - 3,000.00 1,000.00 - - 3,000.00 112 1800 11218000 5409 GENERAL LIABILITY E 160,825.49 - 160,825.49 93,814.87 - - 160,825.49 112 1800 11218000 5710 PROFESSIONAL/TECHNICAL SERVICE E 258,000.00 137,402.95 395,402.95 198,089.68 80,766.28 43,140.00 438,542.95 112 1800 11218000 5730 PRINTING/BINDING E 164,000.00 (100,000.00) 64,000.00 7,744.82 102.73 - 64,000.00 112 1800 11218000 5801 TELEPHONE E 459,000.00 35,165.20 494,165.20 269,695.58 6,013.48 - 494,165.20 112 1800 11218000 5805 WIRELESS E 305,280.00 - 305,280.00 141,899.21 - - 305,280.00 112 1800 11218000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 25,000.00 - 25,000.00 5,499.48 - - 25,000.00 112 1800 11218000 5920 TRAINING E 10,000.00 - 10,000.00 1,940.61 - - 10,000.00 112 1800 11218000 8100 FURNITURE & EQUIPMENT E - 20,957.00 20,957.00 2,873.00 18,082.82 - 20,957.00 112 1810 11218100 5310 OPERATING MATERIALS & SUPPLIES E 1,000.00 - 1,000.00 - - - 1,000.00 112 1810 11218100 5361 COMPUTERS SOFTWARE E 274,000.00 147,429.00 421,429.00 337,079.17 - - 421,429.00 112 1810 11218100 5710 PROFESSIONAL/TECHNICAL SERVICE E 160,000.00 - 160,000.00 79,202.50 80,797.50 - 160,000.00 112 1820 11218200 5360 COMPUTERS HARDWARE E 64,000.00 - 64,000.00 37,333.33 - - 64,000.00 112 1820 11218200 5710 PROFESSIONAL/TECHNICAL SERVICE E 95,000.00 - 95,000.00 28,295.00 - - 95,000.00 112 1990 11219900 8000 CAPITAL IMPROVEMENT E 750,000.00 483,725.71 1,233,725.71 141,297.90 102,821.09 - 1,233,725.71 113 1320 11313200 5101 FULL-TIME SALARIES E 126,044.88 - 126,044.88 77,086.19 - - 126,044.88 113 1320 11313200 5202 LIFE INSURANCE E 139.15 - 139.15 81.27 - - 139.15 113 1320 11313200 5203 ACCIDENTAL DEATH DISMEMBER E 31.76 - 31.76 18.51 - - 31.76

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
113 1320 11313200 5204 LT/ST DISABILITY E 1,399.68 - 1,399.68 811.29 - - 1,399.68 113 1320 11313200 5205 FICA/MEDICARE E 1,827.65 - 1,827.65 1,152.62 - - 1,827.65 113 1320 11313200 5206 CALPERS RETIREMENT E 40,862.89 - 40,862.89 24,970.45 - - 40,862.89 113 1320 11313200 5208 WORKERS' COMPENSATION E 5,520.77 - 5,520.77 3,503.82 - - 5,520.77 113 1320 11313200 5209 DEFERRED COMPENSATION E 12,604.49 - 12,604.49 7,708.64 - - 12,604.49 113 1320 11313200 5211 RETIREE HEALTH SAVINGS E 6,720.90 - 6,720.90 3,974.26 - - 6,720.90 113 1320 11313200 5212 UNEMPLOYMENT E 504.18 - 504.18 319.95 - - 504.18 113 1320 11313200 5310 OPERATING MATERIALS & SUPPLIES E - - - - - 500.00 500.00 113 1320 11313200 5311 POSTAGE E 100.00 - 100.00 - - - 100.00 113 1320 11313200 5400 DUES & MEMBERSHIPS E 1,100.00 - 1,100.00 - - - 1,100.00 113 1320 11313200 5410 LIABILITIES INSURANCE E 6,250,000.00 - 6,250,000.00 5,424,339.01 - - 6,250,000.00 113 1320 11313200 5740 LEGAL SERVICES E 700,000.00 - 700,000.00 439,346.32 - 110,000.00 810,000.00 113 1320 11313200 5745 LEGAL CLAIMS E 600,000.00 - 600,000.00 718,439.58 - 250,000.00 850,000.00 113 1320 11313200 5900 MEETINGS & CONFERENCES E 3,700.00 - 3,700.00 - - - 3,700.00 113 1320 11313200 5910 TRAVEL/MILEAGE REIMBURSEMENT E 1,000.00 - 1,000.00 - - - 1,000.00 120 1900 12019000 5101 FULL-TIME SALARIES E - - - 651,030.46 - - - 120 1900 12019000 5201 HEALTH/DENTAL INSURANCE E 1,745,813.00 - 1,745,813.00 732,472.70 - - 1,745,813.00 199 1100 19911000 5319 DONATIONS EXPENSE E - - - 15,000.00 - - - 199 1100 19911000 5413 GOVERNMENT FEES/LICENSES E - - - 50.00 - - - 199 1100 19911000 5600 MISC EXPENSES E - - - 581.89 - - - 199 4000 19940000 5319 DONATIONS EXPENSE E - - - 133.60 - - - 199 4000 19940060 5725 SPONSORSHIP EXPENSE E - - - 910.05 - - - 199 6200 19962026 5319 DONATIONS EXPENSE E - - - 21,031.38 - - - 199 6200 19962026 5725 SPONSORSHIP EXPENSE E - - - 20,213.17 - - - 201 1900 20119000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 12,000.00 - 12,000.00 12,000.00 201 9170 20191700 5656 GRANT EXPENSE E - 276,660.00 276,660.00 166,000.00 - - 276,660.00 202 3000 20230000 5101 FULL-TIME SALARIES E - - - 16,345.44 - - - 202 3000 20230000 5104 TEMPORARY SALARIES E - - - 12,600.91 - - - 202 3000 20230000 5201 HEALTH/DENTAL INSURANCE E - - - 1,651.84 - - - 202 3000 20230000 5202 LIFE INSURANCE E - - - 17.94 - - - 202 3000 20230000 5203 ACCIDENTAL DEATH DISMEMBER E - - - 4.09 - - - 202 3000 20230000 5204 LT/ST DISABILITY E - - - 58.72 - - - 202 3000 20230000 5205 FICA/MEDICARE E - - - 419.90 - - - 202 3000 20230000 5206 CALPERS RETIREMENT E - - - 5,295.75 - - - 202 3000 20230000 5208 WORKERS' COMPENSATION E - - - 1,267.85 - - - 202 3000 20230000 5209 DEFERRED COMPENSATION E - - - 817.29 - - - 202 3000 20230000 5211 RETIREE HEALTH SAVINGS E - - - 487.50 - - - 202 3000 20230000 5212 UNEMPLOYMENT E - - - 115.77 - - - 202 3000 20230000 5656 GRANT EXPENSE E - 621,470.45 621,470.45 287,130.72 (112,175.94) (263,934.68) 357,535.77 203 6000 20360000 5930 PUBLICATIONS/JOURNALS E - 72,118.81 72,118.81 67,264.39 4,749.42 - 72,118.81 203 6990 20369900 8000 CAPITAL IMPROVEMENT E - 45,252.42 45,252.42 41,499.45 (24,889.45) - 45,252.42 204 2200 20422000 5656 GRANT EXPENSE E - 3,080,070.00 3,080,070.00 - - - 3,080,070.00 204 3000 20430000 5101 FULL-TIME SALARIES E 86,546.72 26,574.28 113,121.00 36,615.94 - - 113,121.00 204 3000 20430000 5102 PART-TIME SALARIES E - 211,500.00 211,500.00 - - - 211,500.00 204 3000 20430000 5104 TEMPORARY SALARIES E - - - 629.15 - - - 204 3000 20430000 5201 HEALTH/DENTAL INSURANCE E 10,165.20 61,814.80 71,980.00 5,661.25 - - 71,980.00 204 3000 20430000 5202 LIFE INSURANCE E 110.40 (110.40) - 46.00 - - - 204 3000 20430000 5203 ACCIDENTAL DEATH DISMEMBER E 25.20 (25.20) - 10.50 - - - 204 3000 20430000 5204 LT/ST DISABILITY E 355.71 (355.71) - 148.20 - - - 204 3000 20430000 5205 FICA/MEDICARE E 1,254.93 (1,254.93) - 514.65 - - - 204 3000 20430000 5206 CALPERS RETIREMENT E 28,057.86 (28,057.86) - 11,859.98 - - - 204 3000 20430000 5208 WORKERS' COMPENSATION E 3,790.75 (3,790.75) - 1,631.36 - - - 204 3000 20430000 5209 DEFERRED COMPENSATION E 4,327.34 (4,327.34) - 1,830.84 - - - 204 3000 20430000 5211 RETIREE HEALTH SAVINGS E 3,000.00 (3,000.00) - 1,137.50 - - - 204 3000 20430000 5212 UNEMPLOYMENT E 346.19 (346.19) - 148.93 - - - 204 3000 20430000 5656 GRANT EXPENSE E - 2,013,000.00 2,013,000.00 22,278.00 1,133,478.94 - 2,013,000.00 210 1900 21019000 6203 ADMINISTRATIVE OVERHEAD E 3,169.00 - 3,169.00 1,848.58 - - 3,169.00 210 6000 21060000 5101 FULL-TIME SALARIES E - - - 8,709.26 - 8,709.26 8,709.26 210 6000 21060000 5656 GRANT EXPENSE E - 1,109,195.77 1,109,195.77 149,800.00 29,110.00 (930,285.77) 178,910.00 210 6300 21063000 5101 FULL-TIME SALARIES E - - - 11,523.90 - 11,523.90 11,523.90 210 6990 21069900 8000 CAPITAL IMPROVEMENT E - 1,499,025.79 1,499,025.79 - - (1,082,517.00) 416,508.79 CP12ZZ007 .CONST . . 210 8000 21080000 6999 INTER-FUND TRANSFERS OUT E 195,564.69 - 195,564.69 - - (195,564.69) -

FUND DEPT/DIV ORG OBJ ACCOUNT DESCRIPTION TYPE FY26 ORIGINAL APPROP FY26 XFER/ADJ FY26 REVISED
BUDGET
FY26 YTD

EXPENDED
FY26

ENCUMBRANCES
FY26 MID-YEAR

ADJ/REQUESTS
FY26 MID-YEAR

REVISED BUDGET PROJECT STRING

ATTACHMENT B
FY 2026 MID-YEAR ADJUSTMENTS - DETAIL
211 1900 21119000 6203 ADMINISTRATIVE OVERHEAD E 7,098.00 - 7,098.00 4,140.50 - - 7,098.00 211 4200 21142000 5792 TRAFFIC SIGNAL SERVICES E 343,048.00 - 343,048.00 329,200.20 4,775.19 - 343,048.00 211 4990 21149900 8000 CAPITAL IMPROVEMENT E - 70,620.28 70,620.28 40.25 - 238,095.00 308,715.28 CP15ST093.CONST.. 211 4990 21149900 8000 CAPITAL IMPROVEMENT E - - - - - 250,000.00 250,000.00 CP15ST092.CONST.. 211 4990 21149900 8000 CAPITAL IMPROVEMENT E - - - - - 365,000.00 365,000.00 CP15ST094.CONST.. 211 8000 21180000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 1,935.00 - 1,935.00 1,935.00 211 8000 21180000 6999 INTER-FUND TRANSFERS OUT E 1,619,430.00 - 1,619,430.00 - - - 1,619,430.00 212 4990 21249900 5101 FULL-TIME SALARIES E - - - 41,752.96 - - - 212 4990 21249900 5201 HEALTH/DENTAL INSURANCE E - - - 8,115.39 - - - 212 4990 21249900 5202 LIFE INSURANCE E - - - 43.69 - - - 212 4990 21249900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 9.98 - - - 212 4990 21249900 5204 LT/ST DISABILITY E - - - 161.00 - - - 212 4990 21249900 5205 FICA/MEDICARE E - - - 605.55 - - - 212 4990 21249900 5206 CALPERS RETIREMENT E - - - 13,510.54 - - - 212 4990 21249900 5208 WORKERS' COMPENSATION E - - - 1,828.78 - - - 212 4990 21249900 5209 DEFERRED COMPENSATION E - - - 2,087.63 - - - 212 4990 21249900 5211 RETIREE HEALTH SAVINGS E - - - 953.45 - - - 212 4990 21249900 5212 UNEMPLOYMENT E - - - 167.04 - - - 212 4990 21249900 8000 CAPITAL IMPROVEMENT E - 24,105,659.30 24,105,659.30 5,641,653.63 (361,238.51) - 24,105,659.30 213 4990 21349900 5101 FULL-TIME SALARIES E - - - 81.02 - - - 213 4990 21349900 5201 HEALTH/DENTAL INSURANCE E - - - 29.98 - - - 213 4990 21349900 5202 LIFE INSURANCE E - - - 0.11 - - - 213 4990 21349900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 0.03 - - - 213 4990 21349900 5204 LT/ST DISABILITY E - - - 0.36 - - - 213 4990 21349900 5205 FICA/MEDICARE E - - - 1.16 - - - 213 4990 21349900 5206 CALPERS RETIREMENT E - - - 26.24 - - - 213 4990 21349900 5208 WORKERS' COMPENSATION E - - - 3.55 - - - 213 4990 21349900 5209 DEFERRED COMPENSATION E - - - 4.05 - - - 213 4990 21349900 5211 RETIREE HEALTH SAVINGS E - - - 2.19 - - - 213 4990 21349900 5212 UNEMPLOYMENT E - - - 0.32 - - - 213 4990 21349900 8000 CAPITAL IMPROVEMENT E - 797,766.01 797,766.01 - - (797,766.01) - CP15ST058.CONST.. 214 1900 21419000 6112 INFORMATION TECHNOLOGY ISF E 471,998.00 - 471,998.00 275,332.17 - - 471,998.00 214 1900 21419000 6113 GENERAL LIABILITY ISF E 239,632.00 - 239,632.00 139,785.33 - - 239,632.00 214 1900 21419000 6203 ADMINISTRATIVE OVERHEAD E 2,104,252.00 - 2,104,252.00 1,227,480.33 - - 2,104,252.00 214 2600 21426000 5101 FULL-TIME SALARIES E 179,799.75 - 179,799.75 139,708.62 - 19,340.29 199,140.04 214 2600 21426000 5201 HEALTH/DENTAL INSURANCE E 27,292.35 - 27,292.35 13,399.31 - - 27,292.35 214 2600 21426000 5202 LIFE INSURANCE E 201.68 - 201.68 91.91 - - 201.68 214 2600 21426000 5203 ACCIDENTAL DEATH DISMEMBER E 46.04 - 46.04 20.89 - - 46.04 214 2600 21426000 5204 LT/ST DISABILITY E 979.87 - 979.87 518.59 - - 979.87 214 2600 21426000 5205 FICA/MEDICARE E 2,607.10 - 2,607.10 2,098.03 - - 2,607.10 214 2600 21426000 5206 CALPERS RETIREMENT E 58,289.85 - 58,289.85 33,235.06 - - 58,289.85 214 2600 21426000 5208 WORKERS' COMPENSATION E 7,875.23 - 7,875.23 6,352.54 - - 7,875.23 214 2600 21426000 5209 DEFERRED COMPENSATION E 8,989.99 - 8,989.99 4,931.43 - - 8,989.99 214 2600 21426000 5210 PERS LONG TERM CARE E 540.02 - 540.02 330.24 - - 540.02 214 2600 21426000 5211 RETIREE HEALTH SAVINGS E 2,235.12 - 2,235.12 1,176.45 - - 2,235.12 214 2600 21426000 5212 UNEMPLOYMENT E 719.20 - 719.20 580.11 - - 719.20 214 2600 21426000 5802 WATER E 131,000.00 - 131,000.00 76,599.35 - - 131,000.00 214 2600 21426000 5804 ELECTRIC E 3,025.00 - 3,025.00 481.91 - - 3,025.00 214 4000 21440000 5101 FULL-TIME SALARIES E - - - 422.60 - - - 214 4000 21440000 5104 TEMPORARY SALARIES E 111,939.00 - 111,939.00 53,103.67 - - 111,939.00 214 4000 21440000 5201 HEALTH/DENTAL INSURANCE E - - - 78.41 - - - 214 4000 21440000 5202 LIFE INSURANCE E - - - 0.29 - - - 214 4000 21440000 5203 ACCIDENTAL DEATH DISMEMBER E - - - 0.06 - - - 214 4000 21440000 5204 LT/ST DISABILITY E - - - 0.91 - - - 214 4000 21440000 5205 FICA/MEDICARE E - - - 768.93 - - - 214 4000 21440000 5206 CALPERS RETIREMENT E - - - 5,994.60 - - - 214 4000 21440000 5208 WORKERS' COMPENSATION E - - - 2,344.38 - - - 214 4000 21440000 5209 DEFERRED COMPENSATION E - - - 21.13 - - - 214 4000 21440000 5211 RETIREE HEALTH SAVINGS E - - - 6.47 - - - 214 4000 21440000 5212 UNEMPLOYMENT E - - - 214.13 - - - 214 4000 21440000 5920 TRAINING E 89,595.00 - 89,595.00 - - - 89,595.00 214 4100 21441000 5101 FULL-TIME SALARIES E 2,852,510.95 - 2,852,510.95 1,633,676.37 - - 2,852,510.95