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 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

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
214 4100 21441000 5103 OVER-TIME SALARIES E - - - 90,249.37 - - - 214 4100 21441000 5104 TEMPORARY SALARIES E - - - 57,326.83 - - - 214 4100 21441000 5201 HEALTH/DENTAL INSURANCE E 854,322.13 - 854,322.13 443,925.72 - - 854,322.13 214 4100 21441000 5202 LIFE INSURANCE E 4,080.02 - 4,080.02 2,154.17 - - 4,080.02 214 4100 21441000 5203 ACCIDENTAL DEATH DISMEMBER E 931.31 - 931.31 491.47 - - 931.31 214 4100 21441000 5204 LT/ST DISABILITY E 11,718.27 - 11,718.27 6,043.31 - - 11,718.27 214 4100 21441000 5205 FICA/MEDICARE E 42,683.26 - 42,683.26 26,090.73 - - 42,683.26 214 4100 21441000 5206 CALPERS RETIREMENT E 924,764.62 - 924,764.62 514,948.72 - - 924,764.62 214 4100 21441000 5208 WORKERS' COMPENSATION E 128,873.77 - 128,873.77 72,954.40 - - 128,873.77 214 4100 21441000 5209 DEFERRED COMPENSATION E 142,558.05 - 142,558.05 76,421.82 - - 142,558.05 214 4100 21441000 5211 RETIREE HEALTH SAVINGS E 69,501.18 - 69,501.18 37,452.01 - - 69,501.18 214 4100 21441000 5212 UNEMPLOYMENT E 11,774.69 - 11,774.69 7,257.92 - - 11,774.69 214 4100 21441000 5310 OPERATING MATERIALS & SUPPLIES E 1,000.00 3,539.30 4,539.30 4,509.65 - - 4,539.30 214 4100 21441000 5314 FUEL E 177,208.85 - 177,208.85 77,413.80 - - 177,208.85 214 4100 21441000 5315 UNIFORMS E 9,625.00 9,690.91 19,315.91 11,829.34 - - 19,315.91 214 4100 21441000 5321 VEHICLE OPERATIONS E 1,314,932.29 - 1,314,932.29 767,043.84 - - 1,314,932.29 214 4100 21441000 5324 ILLEGAL DUMPING E 42,788.00 (3,807.28) 38,980.72 10,102.70 2,684.82 - 38,980.72 214 4100 21441000 5325 ASPHALT OPERATIONS E 117,549.00 (98.00) 117,451.00 76,239.45 30,786.02 - 117,451.00 214 4100 21441000 5326 CONCRETE OPERATIONS E 155,850.00 (2,302.91) 153,547.09 67,673.36 48,093.50 - 153,547.09 214 4100 21441000 5327 HEAVY EQUIPMENT OPERATIONS E 15,780.00 (4,443.66) 11,336.34 3,012.29 1,000.00 - 11,336.34 214 4100 21441000 5328 PARKWAY OPERATIONS E 107,436.00 (8,174.72) 99,261.28 6,859.09 28,710.61 - 99,261.28 214 4100 21441000 5330 RENTALS/LEASES E 20,000.00 (3,250.00) 16,750.00 - - - 16,750.00 214 4100 21441000 5350 NON-CAPITAL EQUIPMENT E - 1,500.00 1,500.00 1,289.34 - - 1,500.00 214 4100 21441000 5400 DUES & MEMBERSHIPS E 2,850.00 250.00 3,100.00 2,884.45 - - 3,100.00 214 4100 21441000 5413 GOVERNMENT FEES/LICENSES E 436.00 98.00 534.00 447.34 - - 534.00 214 4100 21441000 5710 PROFESSIONAL/TECHNICAL SERVICE E 251,339.00 - 251,339.00 8,032.00 118,787.33 - 251,339.00 214 4100 21441000 5790 REPAIR & MAINTENANCE SERVICES E - 804.00 804.00 - - - 804.00 214 4100 21441000 5793 EMERGENCY DAMAGE REPAIRS E 104,228.00 - 104,228.00 61,408.48 15,560.52 - 104,228.00 214 4100 21441000 5900 MEETINGS & CONFERENCES E 23,649.00 (7,500.00) 16,149.00 2,256.00 - - 16,149.00 214 4100 21441000 5910 TRAVEL/MILEAGE REIMBURSEMENT E - 7,500.00 7,500.00 4,802.02 - - 7,500.00 214 4100 21441000 5912 BOOT/PANT REIMBURSEMENT E 7,200.00 5,100.00 12,300.00 11,624.14 - - 12,300.00 214 4100 21441000 5920 TRAINING E 23,511.00 - 23,511.00 15,100.95 392.00 - 23,511.00 214 4100 21441000 8000 CAPITAL IMPROVEMENT E - 281,308.72 281,308.72 17,380.49 - - 281,308.72 214 4100 21441000 8100 FURNITURE & EQUIPMENT E - 1,898.36 1,898.36 1,898.36 - - 1,898.36 214 4200 21442000 5101 FULL-TIME SALARIES E 93,927.02 - 93,927.02 57,458.94 - - 93,927.02 214 4200 21442000 5103 OVER-TIME SALARIES E - - - 408.03 - - - 214 4200 21442000 5201 HEALTH/DENTAL INSURANCE E 21,586.14 - 21,586.14 12,774.19 - - 21,586.14 214 4200 21442000 5202 LIFE INSURANCE E 103.70 - 103.70 60.94 - - 103.70 214 4200 21442000 5203 ACCIDENTAL DEATH DISMEMBER E 23.67 - 23.67 13.86 - - 23.67 214 4200 21442000 5204 LT/ST DISABILITY E 386.04 - 386.04 225.08 - - 386.04 214 4200 21442000 5205 FICA/MEDICARE E 1,361.94 - 1,361.94 909.40 - - 1,361.94 214 4200 21442000 5206 CALPERS RETIREMENT E 30,450.50 - 30,450.50 18,709.96 - - 30,450.50 214 4200 21442000 5208 WORKERS' COMPENSATION E 4,114.00 - 4,114.00 2,793.56 - - 4,114.00 214 4200 21442000 5209 DEFERRED COMPENSATION E 4,696.35 - 4,696.35 2,887.98 - - 4,696.35 214 4200 21442000 5211 RETIREE HEALTH SAVINGS E 472.50 - 472.50 277.53 - - 472.50 214 4200 21442000 5212 UNEMPLOYMENT E 375.71 - 375.71 255.54 - - 375.71 214 4200 21442000 5310 OPERATING MATERIALS & SUPPLIES E 40,000.00 - 40,000.00 99.01 - - 40,000.00 214 4200 21442000 5314 FUEL E 15,825.51 - 15,825.51 3,497.75 - - 15,825.51 214 4200 21442000 5315 UNIFORMS E 5,000.00 - 5,000.00 - - - 5,000.00 214 4200 21442000 5321 VEHICLE OPERATIONS E 115,232.63 - 115,232.63 67,219.03 - - 115,232.63 214 4200 21442000 5793 EMERGENCY DAMAGE REPAIRS E 81,094.00 - 81,094.00 21,763.70 21,334.09 - 81,094.00 214 4200 21442000 5794 MARKING AND STRIPING E 100,289.00 (1,200.00) 99,089.00 1,333.72 22,863.85 - 99,089.00 214 4200 21442000 5795 TRAFFIC SIGNAGE E 99,083.00 (1,800.00) 97,283.00 40,867.88 34,638.55 - 97,283.00 214 4200 21442000 5910 TRAVEL/MILEAGE REIMBURSEMENT E - 630.00 630.00 615.86 - - 630.00 214 4200 21442000 5912 BOOT/PANT REIMBURSEMENT E - 1,800.00 1,800.00 365.46 - - 1,800.00 214 4200 21442000 5920 TRAINING E - 570.00 570.00 570.00 - - 570.00 214 4300 21443000 5103 OVER-TIME SALARIES E 21,440.00 - 21,440.00 2,783.46 - - 21,440.00 214 4300 21443000 5104 TEMPORARY SALARIES E 20,000.00 - 20,000.00 9,413.75 - - 20,000.00 214 4300 21443000 5201 HEALTH/DENTAL INSURANCE E - - - 549.28 - - - 214 4300 21443000 5202 LIFE INSURANCE E - - - 2.41 - - - 214 4300 21443000 5203 ACCIDENTAL DEATH DISMEMBER E - - - 0.56 - - - 214 4300 21443000 5204 LT/ST DISABILITY E - - - 6.12 - - -

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
214 4300 21443000 5205 FICA/MEDICARE E - - - 176.75 - - - 214 4300 21443000 5206 CALPERS RETIREMENT E - - - 604.60 - - - 214 4300 21443000 5208 WORKERS' COMPENSATION E - - - 494.08 - - - 214 4300 21443000 5209 DEFERRED COMPENSATION E - - - 91.85 - - - 214 4300 21443000 5211 RETIREE HEALTH SAVINGS E - - - 46.97 - - - 214 4300 21443000 5212 UNEMPLOYMENT E - - - 48.79 - - - 214 4300 21443000 5710 PROFESSIONAL/TECHNICAL SERVICE E 22,700.00 70.00 22,770.00 9,000.00 12,600.00 - 22,770.00 214 4400 21444000 8200 VEHICLES E - 17,487.92 17,487.92 17,487.92 (17,487.92) - 17,487.92 214 4500 21445000 5314 FUEL E 24,658.35 - 24,658.35 1,927.30 - - 24,658.35 214 4500 21445000 5321 VEHICLE OPERATIONS E 171,568.57 - 171,568.57 100,081.67 - - 171,568.57 214 4700 21447000 5101 FULL-TIME SALARIES E - - - 4,372.37 - - - 214 4700 21447000 5104 TEMPORARY SALARIES E 52,981.00 - 52,981.00 20,484.64 - - 52,981.00 214 4700 21447000 5201 HEALTH/DENTAL INSURANCE E - - - 663.34 - - - 214 4700 21447000 5202 LIFE INSURANCE E - - - 4.15 - - - 214 4700 21447000 5203 ACCIDENTAL DEATH DISMEMBER E - - - 0.95 - - - 214 4700 21447000 5204 LT/ST DISABILITY E - - - 15.38 - - - 214 4700 21447000 5205 FICA/MEDICARE E - - - 354.89 - - - 214 4700 21447000 5206 CALPERS RETIREMENT E - - - 1,416.21 - - - 214 4700 21447000 5208 WORKERS' COMPENSATION E - - - 1,088.73 - - - 214 4700 21447000 5209 DEFERRED COMPENSATION E - - - 218.62 - - - 214 4700 21447000 5211 RETIREE HEALTH SAVINGS E - - - 90.49 - - - 214 4700 21447000 5212 UNEMPLOYMENT E - - - 99.44 - - - 214 4990 21449900 8000 CAPITAL IMPROVEMENT E - 2,796.50 2,796.50 - - - 2,796.50 214 8000 21480000 6999 INTER-FUND TRANSFERS OUT E 25,508.44 - 25,508.44 - - - 25,508.44 215 4500 21545000 5101 FULL-TIME SALARIES E 357,857.37 - 357,857.37 80,452.57 - - 357,857.37 215 4500 21545000 5103 OVER-TIME SALARIES E - - - 1,550.96 - - - 215 4500 21545000 5106 SALARIES (OFFSET) E (136,061.67) - (136,061.67) - - - (136,061.67) 215 4500 21545000 5201 HEALTH/DENTAL INSURANCE E 115,799.43 - 115,799.43 17,072.38 - - 115,799.43 215 4500 21545000 5202 LIFE INSURANCE E 476.17 - 476.17 105.92 - - 476.17 215 4500 21545000 5203 ACCIDENTAL DEATH DISMEMBER E 108.69 - 108.69 24.16 - - 108.69 215 4500 21545000 5204 LT/ST DISABILITY E 1,470.79 - 1,470.79 285.59 - - 1,470.79 215 4500 21545000 5205 FICA/MEDICARE E 5,188.93 - 5,188.93 1,190.96 - - 5,188.93 215 4500 21545000 5206 CALPERS RETIREMENT E 116,014.92 - 116,014.92 25,721.69 - - 116,014.92 215 4500 21545000 5208 WORKERS' COMPENSATION E 15,674.15 - 15,674.15 3,478.19 - - 15,674.15 215 4500 21545000 5209 DEFERRED COMPENSATION E 17,893.45 - 17,893.45 3,970.55 - - 17,893.45 215 4500 21545000 5211 RETIREE HEALTH SAVINGS E 8,925.00 - 8,925.00 2,071.13 - - 8,925.00 215 4500 21545000 5212 UNEMPLOYMENT E 1,431.43 - 1,431.43 328.03 - - 1,431.43 215 4500 21545000 5216 FRINGE BENEFITS (OFFSET) E (108,689.17) - (108,689.17) - - - (108,689.17) 215 4990 21549900 5101 FULL-TIME SALARIES E - - - 23,618.12 - - - 215 4990 21549900 5104 TEMPORARY SALARIES E - - - 878.88 - - - 215 4990 21549900 5201 HEALTH/DENTAL INSURANCE E - - - 5,256.57 - - - 215 4990 21549900 5202 LIFE INSURANCE E - - - 32.04 - - - 215 4990 21549900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 7.33 - - - 215 4990 21549900 5204 LT/ST DISABILITY E - - - 93.83 - - - 215 4990 21549900 5205 FICA/MEDICARE E - - - 353.13 - - - 215 4990 21549900 5206 CALPERS RETIREMENT E - - - 7,649.91 - - - 215 4990 21549900 5208 WORKERS' COMPENSATION E - - - 1,072.99 - - - 215 4990 21549900 5209 DEFERRED COMPENSATION E - - - 1,180.90 - - - 215 4990 21549900 5211 RETIREE HEALTH SAVINGS E - - - 705.64 - - - 215 4990 21549900 5212 UNEMPLOYMENT E - - - 97.98 - - - 215 4990 21549900 8000 CAPITAL IMPROVEMENT E 380,516.00 8,614,813.45 8,995,329.45 1,022,828.85 198,216.24 4,324,246.00 13,319,575.45 CP12ST059.CONST.. 215 4990 21549900 8000 CAPITAL IMPROVEMENT E - - - - - 37,750.00 37,750.00 CP12ST057.CONST.. 216 4990 21649900 8000 CAPITAL IMPROVEMENT E - 211,016.34 211,016.34 - - (211,016.34) - CP12ST053.CONST.. 217 1900 21719000 6203 ADMINISTRATIVE OVERHEAD E 7,649.00 - 7,649.00 4,461.92 - - 7,649.00 217 1900 21719000 6999 INTER-FUND TRANSFERS OUT E 9,768,029.00 - 9,768,029.00 - - (2,545,818.00) 7,222,211.00 217 4990 21749900 5101 FULL-TIME SALARIES E - - - 12,714.78 - - - 217 4990 21749900 5201 HEALTH/DENTAL INSURANCE E - - - 1,977.58 - - - 217 4990 21749900 5202 LIFE INSURANCE E - - - 14.55 - - - 217 4990 21749900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 3.35 - - - 217 4990 21749900 5204 LT/ST DISABILITY E - - - 53.65 - - - 217 4990 21749900 5205 FICA/MEDICARE E - - - 184.21 - - - 217 4990 21749900 5206 CALPERS RETIREMENT E - - - 4,118.39 - - -

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
217 4990 21749900 5208 WORKERS' COMPENSATION E - - - 556.93 - - - 217 4990 21749900 5209 DEFERRED COMPENSATION E - - - 635.76 - - - 217 4990 21749900 5211 RETIREE HEALTH SAVINGS E - - - 290.71 - - - 217 4990 21749900 5212 UNEMPLOYMENT E - - - 50.89 - - - 217 4990 21749900 8000 CAPITAL IMPROVEMENT E - 1,138,440.09 1,138,440.09 9,839.03 61,711.35 (1,128,600.97) 9,839.12 CP15ST083.CONST.. 218 1900 21819000 5400 DUES & MEMBERSHIPS E - 40,000.00 40,000.00 31,000.00 - - 40,000.00 218 1900 21819000 5710 PROFESSIONAL/TECHNICAL SERVICE E 2,208,946.00 - 2,208,946.00 1,945,973.75 - - 2,208,946.00 218 1900 21819000 6203 ADMINISTRATIVE OVERHEAD E 59,354.00 - 59,354.00 34,623.17 - - 59,354.00 218 4100 21841000 5710 PROFESSIONAL/TECHNICAL SERVICE E 94,126.00 - 94,126.00 76,371.12 17,754.88 - 94,126.00 218 4990 21849900 5101 FULL-TIME SALARIES E - - - 14,717.88 - - - 218 4990 21849900 5104 TEMPORARY SALARIES E - - - (2.20) - - - 218 4990 21849900 5201 HEALTH/DENTAL INSURANCE E - - - 3,177.39 - - - 218 4990 21849900 5202 LIFE INSURANCE E - - - 15.83 - - - 218 4990 21849900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 3.63 - - - 218 4990 21849900 5204 LT/ST DISABILITY E - - - 58.60 - - - 218 4990 21849900 5205 FICA/MEDICARE E - - - 213.02 - - - 218 4990 21849900 5206 CALPERS RETIREMENT E - - - 4,764.85 - - - 218 4990 21849900 5208 WORKERS' COMPENSATION E - - - 644.56 - - - 218 4990 21849900 5209 DEFERRED COMPENSATION E - - - 735.90 - - - 218 4990 21849900 5211 RETIREE HEALTH SAVINGS E - - - 250.42 - - - 218 4990 21849900 5212 UNEMPLOYMENT E - - - 58.85 - - - 218 4990 21849900 8000 CAPITAL IMPROVEMENT E - 8,981,948.09 8,981,948.09 1,938,547.11 (1,938,547.11) - 8,981,948.09 218 6230 21862300 5656 GRANT EXPENSE E - 80,000.00 80,000.00 3,600.00 - - 80,000.00 218 6300 21863000 5104 TEMPORARY SALARIES E 54,600.00 - 54,600.00 12,472.07 - - 54,600.00 218 6300 21863000 5205 FICA/MEDICARE E - - - 176.89 - - - 218 6300 21863000 5206 CALPERS RETIREMENT E - - - 360.51 - - - 218 6300 21863000 5208 WORKERS' COMPENSATION E - - - 546.26 - - - 218 6300 21863000 5212 UNEMPLOYMENT E - - - 49.87 - - - 218 6300 21863000 5310 OPERATING MATERIALS & SUPPLIES E 7,760.00 - 7,760.00 - - - 7,760.00 218 6300 21863000 5790 REPAIR & MAINTENANCE SERVICES E 233,760.00 84,372.67 318,132.67 123,672.24 (61,793.31) - 318,132.67 218 6990 21869900 8000 CAPITAL IMPROVEMENT E - 108,646.50 108,646.50 20,805.30 603.27 - 108,646.50 220 4990 22049900 5101 FULL-TIME SALARIES E - - - 98,305.28 - - - 220 4990 22049900 5201 HEALTH/DENTAL INSURANCE E - - - 16,535.33 - - - 220 4990 22049900 5202 LIFE INSURANCE E - - - 101.28 - - - 220 4990 22049900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 23.09 - - - 220 4990 22049900 5204 LT/ST DISABILITY E - - - 369.36 - - - 220 4990 22049900 5205 FICA/MEDICARE E - - - 1,421.21 - - - 220 4990 22049900 5206 CALPERS RETIREMENT E - - - 31,838.97 - - - 220 4990 22049900 5208 WORKERS' COMPENSATION E - - - 4,305.83 - - - 220 4990 22049900 5209 DEFERRED COMPENSATION E - - - 4,911.00 - - - 220 4990 22049900 5211 RETIREE HEALTH SAVINGS E - - - 2,001.78 - - - 220 4990 22049900 5212 UNEMPLOYMENT E - - - 393.23 - - - 220 4990 22049900 8000 CAPITAL IMPROVEMENT E - 19,749,069.89 19,749,069.89 1,595,346.04 1,257,954.81 (3,413,856.84) 16,335,213.05 CP15ST058.CONST.. 222 4990 22249900 8000 CAPITAL IMPROVEMENT E - 60,443.94 60,443.94 - - (60,443.94) - CP15ST082.CONST.. 224 4500 22445000 5104 TEMPORARY SALARIES E 71,030.00 (3,500.00) 67,530.00 13,565.22 - - 67,530.00 224 4500 22445000 5205 FICA/MEDICARE E - - - 196.68 - - - 224 4500 22445000 5206 CALPERS RETIREMENT E - - - 2,480.85 - - - 224 4500 22445000 5208 WORKERS' COMPENSATION E - - - 594.13 - - - 224 4500 22445000 5212 UNEMPLOYMENT E - - - 54.27 - - - 224 4500 22445000 5656 GRANT EXPENSE E 47,279.48 326,996.88 374,276.36 143,521.78 47,934.52 24,131.00 398,407.36 225 1900 22519000 6203 ADMINISTRATIVE OVERHEAD E 4,462.00 - 4,462.00 2,602.83 - - 4,462.00 225 4990 22549900 8000 CAPITAL IMPROVEMENT E - 7,651.25 7,651.25 - - - 7,651.25 225 8000 22580000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 1,540.00 - 1,540.00 1,540.00 225 8000 22580000 6999 INTER-FUND TRANSFERS OUT E 1,079,620.00 - 1,079,620.00 - - - 1,079,620.00 227 4990 22749900 8000 CAPITAL IMPROVEMENT E - 80,697.53 80,697.53 - - - 80,697.53 230 2000 23020070 5656 GRANT EXPENSE E - 470,114.71 470,114.71 - (356,697.47) - 470,114.71 230 2200 23022000 5656 GRANT EXPENSE E - 8,569,564.16 8,569,564.16 151,643.00 519,569.78 - 8,569,564.16 230 3000 23030000 5101 FULL-TIME SALARIES E - 139,048.00 139,048.00 1,313.49 - - 139,048.00 230 3000 23030000 5104 TEMPORARY SALARIES E - 36,847.30 36,847.30 251.21 - - 36,847.30 230 3000 23030000 5205 FICA/MEDICARE E - - - 22.70 - - - 230 3000 23030000 5206 CALPERS RETIREMENT E - - - 425.78 - - - 230 3000 23030000 5208 WORKERS' COMPENSATION E - - - 68.52 - - -

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
230 3000 23030000 5212 UNEMPLOYMENT E - - - 6.25 - - - 230 3000 23030000 5214 FRINGE BENEFITS E - 108,489.70 108,489.70 - - - 108,489.70 230 3000 23030000 5656 GRANT EXPENSE E - 172,382.07 172,382.07 13,966.12 2,483.66 - 172,382.07 230 3000 23030000 8100 FURNITURE & EQUIPMENT E - 104,816.00 104,816.00 1,647.04 64,816.19 - 104,816.00 230 4700 23047000 5656 GRANT EXPENSE E - 599,977.70 599,977.70 - 356,696.60 - 599,977.70 230 4990 23049900 5101 FULL-TIME SALARIES E - - - 47,489.06 - - - 230 4990 23049900 5201 HEALTH/DENTAL INSURANCE E - - - 6,959.76 - - - 230 4990 23049900 5202 LIFE INSURANCE E - - - 49.58 - - - 230 4990 23049900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 11.34 - - - 230 4990 23049900 5204 LT/ST DISABILITY E - - - 183.38 - - - 230 4990 23049900 5205 FICA/MEDICARE E - - - 685.91 - - - 230 4990 23049900 5206 CALPERS RETIREMENT E - - - 15,376.13 - - - 230 4990 23049900 5208 WORKERS' COMPENSATION E - - - 2,080.01 - - - 230 4990 23049900 5209 DEFERRED COMPENSATION E - - - 2,374.51 - - - 230 4990 23049900 5211 RETIREE HEALTH SAVINGS E - - - 1,053.37 - - - 230 4990 23049900 5212 UNEMPLOYMENT E - - - 189.94 - - - 230 4990 23049900 8000 CAPITAL IMPROVEMENT E - 19,874,351.59 19,874,351.59 180,510.27 38,724.34 (2,074,016.97) 17,800,334.62 CP16ST035 .CONST . . 230 6990 23069900 8000 CAPITAL IMPROVEMENT E - 7,174.48 7,174.48 - - - 7,174.48 300 2200 30022000 5656 GRANT EXPENSE E - 2,454,186.00 2,454,186.00 - - - 2,454,186.00 300 4990 30049900 5101 FULL-TIME SALARIES E - - - 31,674.70 - - - 300 4990 30049900 5201 HEALTH/DENTAL INSURANCE E - - - 6,180.38 - - - 300 4990 30049900 5202 LIFE INSURANCE E - - - 35.11 - - - 300 4990 30049900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 8.05 - - - 300 4990 30049900 5204 LT/ST DISABILITY E - - - 129.78 - - - 300 4990 30049900 5205 FICA/MEDICARE E - - - 450.82 - - - 300 4990 30049900 5206 CALPERS RETIREMENT E - - - 10,260.35 - - - 300 4990 30049900 5208 WORKERS' COMPENSATION E - - - 1,387.35 - - - 300 4990 30049900 5209 DEFERRED COMPENSATION E - - - 1,583.75 - - - 300 4990 30049900 5211 RETIREE HEALTH SAVINGS E - - - 120.64 - - - 300 4990 30049900 5212 UNEMPLOYMENT E - - - 126.69 - - - 300 4990 30049900 8000 CAPITAL IMPROVEMENT E - 4,287,829.34 4,287,829.34 136,947.93 (136,947.93) (1,500,000.00) 2,787,829.34 CP15SW016 .CONST . . 300 6000 30060000 5656 GRANT EXPENSE E - 103,241.00 103,241.00 - - - 103,241.00 300 6990 30069900 8000 CAPITAL IMPROVEMENT E - 2,460,097.00 2,460,097.00 - - - 2,460,097.00 310 2200 31022000 5656 GRANT EXPENSE E 1,582,198.00 3,006,134.80 4,588,332.80 807,571.70 898,482.92 - 4,588,332.80 310 4990 31049900 8000 CAPITAL IMPROVEMENT E - 1,451,975.72 1,451,975.72 - - - 1,451,975.72 312 2200 31222000 6999 INTER-FUND TRANSFERS OUT E - 2,156,001.00 2,156,001.00 2,156,001.00 - - 2,156,001.00 313 2200 31322000 5656 GRANT EXPENSE E 656,727.00 560,232.59 1,216,959.59 - - - 1,216,959.59 314 2200 31422000 5101 FULL-TIME SALARIES E 259,864.67 - 259,864.67 150,192.73 - - 259,864.67 314 2200 31422000 5104 TEMPORARY SALARIES E 30,000.00 - 30,000.00 (48.08) - - 30,000.00 314 2200 31422000 5201 HEALTH/DENTAL INSURANCE E 40,006.23 - 40,006.23 23,176.33 - - 40,006.23 314 2200 31422000 5202 LIFE INSURANCE E 286.89 - 286.89 141.10 - - 286.89 314 2200 31422000 5203 ACCIDENTAL DEATH DISMEMBER E 65.49 - 65.49 32.14 - - 65.49 314 2200 31422000 5204 LT/ST DISABILITY E 2,244.92 - 2,244.92 697.03 - - 2,244.92 314 2200 31422000 5205 FICA/MEDICARE E 3,768.04 - 3,768.04 3,084.07 - - 3,768.04 314 2200 31422000 5206 CALPERS RETIREMENT E 84,246.36 - 84,246.36 51,176.42 - - 84,246.36 314 2200 31422000 5208 WORKERS' COMPENSATION E 11,382.07 - 11,382.07 8,799.51 - - 11,382.07 314 2200 31422000 5209 DEFERRED COMPENSATION E 21,133.57 - 21,133.57 7,870.13 - - 21,133.57 314 2200 31422000 5211 RETIREE HEALTH SAVINGS E 7,831.14 - 7,831.14 3,858.03 - - 7,831.14 314 2200 31422000 5212 UNEMPLOYMENT E 1,039.46 - 1,039.46 854.28 - - 1,039.46 314 2200 31422000 5310 OPERATING MATERIALS & SUPPLIES E 1,400.00 - 1,400.00 - - - 1,400.00 314 2200 31422000 5311 POSTAGE E 450.00 - 450.00 110.00 - - 450.00 314 2200 31422000 5710 PROFESSIONAL/TECHNICAL SERVICE E 800,000.00 154,717.81 954,717.81 283,621.97 99,240.22 - 954,717.81 314 2200 31422000 5720 ADVERTISING E 3,000.00 - 3,000.00 1,039.28 - - 3,000.00 314 2200 31422000 5790 REPAIR & MAINTENANCE SERVICES E - 23,800.00 23,800.00 23,800.00 - - 23,800.00 314 2200 31422000 5802 WATER E 14,500.00 - 14,500.00 206.30 - - 14,500.00 314 2400 31424000 5413 GOVERNMENT FEES/LICENSES E - - - 262.31 - - - 314 2410 31424100 5101 FULL-TIME SALARIES E 38,763.47 - 38,763.47 29,050.01 - - 38,763.47 314 2410 31424100 5201 HEALTH/DENTAL INSURANCE E 7,195.38 - 7,195.38 3,141.42 - - 7,195.38 314 2410 31424100 5202 LIFE INSURANCE E 42.79 - 42.79 20.50 - - 42.79 314 2410 31424100 5203 ACCIDENTAL DEATH DISMEMBER E 9.77 - 9.77 4.68 - - 9.77 314 2410 31424100 5204 LT/ST DISABILITY E 159.32 - 159.32 75.75 - - 159.32 314 2410 31424100 5205 FICA/MEDICARE E 562.07 - 562.07 463.00 - - 562.07

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
314 2410 31424100 5206 CALPERS RETIREMENT E 12,566.85 - 12,566.85 7,873.05 - - 12,566.85 314 2410 31424100 5208 WORKERS' COMPENSATION E 1,697.84 - 1,697.84 1,395.55 - - 1,697.84 314 2410 31424100 5209 DEFERRED COMPENSATION E 1,938.17 - 1,938.17 1,102.60 - - 1,938.17 314 2410 31424100 5211 RETIREE HEALTH SAVINGS E 932.77 - 932.77 544.80 - - 932.77 314 2410 31424100 5212 UNEMPLOYMENT E 155.05 - 155.05 127.90 - - 155.05 314 4100 31441000 5790 REPAIR & MAINTENANCE SERVICES E 12,315.00 - 12,315.00 - - - 12,315.00 314 6990 31469900 8000 CAPITAL IMPROVEMENT E - 135,565.00 135,565.00 - 105,000.00 - 135,565.00 410 4990 41049900 5101 FULL-TIME SALARIES E - - - 232.11 - - - 410 4990 41049900 5205 FICA/MEDICARE E - - - 3.34 - - - 410 4990 41049900 5206 CALPERS RETIREMENT E - - - 75.18 - - - 410 4990 41049900 5208 WORKERS' COMPENSATION E - - - 10.17 - - - 410 4990 41049900 5209 DEFERRED COMPENSATION E - - - 11.61 - - - 410 4990 41049900 5212 UNEMPLOYMENT E - - - 0.93 - - - 410 4990 41049900 8000 CAPITAL IMPROVEMENT E - 2,800,855.81 2,800,855.81 - - - 2,800,855.81 411 4990 41149900 5101 FULL-TIME SALARIES E - - - 15,670.56 - - - 411 4990 41149900 5201 HEALTH/DENTAL INSURANCE E - - - 2,572.67 - - - 411 4990 41149900 5202 LIFE INSURANCE E - - - 16.29 - - - 411 4990 41149900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 3.62 - - - 411 4990 41149900 5204 LT/ST DISABILITY E - - - 59.99 - - - 411 4990 41149900 5205 FICA/MEDICARE E - - - 224.90 - - - 411 4990 41149900 5206 CALPERS RETIREMENT E - - - 5,076.18 - - - 411 4990 41149900 5208 WORKERS' COMPENSATION E - - - 686.36 - - - 411 4990 41149900 5209 DEFERRED COMPENSATION E - - - 783.52 - - - 411 4990 41149900 5211 RETIREE HEALTH SAVINGS E - - - 160.32 - - - 411 4990 41149900 5212 UNEMPLOYMENT E - - - 62.68 - - - 411 4990 41149900 8000 CAPITAL IMPROVEMENT E - 8,089,963.45 8,089,963.45 234,701.78 (15,557.69) - 8,089,963.45 412 6000 41260009 5790 REPAIR & MAINTENANCE SERVICES E - 9,950.00 9,950.00 9,950.00 (9,950.00) - 9,950.00 413 1900 41319000 6203 ADMINISTRATIVE OVERHEAD E 4,103.00 - 4,103.00 2,393.42 - - 4,103.00 413 4990 41349900 8000 CAPITAL IMPROVEMENT E - 217,969.12 217,969.12 61,340.36 (137,875.85) - 217,969.12 413 6990 41369900 8000 CAPITAL IMPROVEMENT E - 158,117.10 158,117.10 80,579.24 (62,100.21) - 158,117.10 413 8000 41380000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - - - 95.00 95.00 413 8000 41380000 6999 INTER-FUND TRANSFERS OUT E 42,514.06 - 42,514.06 - - - 42,514.06 414 4990 41449900 5101 FULL-TIME SALARIES E - - - 546.31 - - - 414 4990 41449900 5201 HEALTH/DENTAL INSURANCE E - - - 73.75 - - - 414 4990 41449900 5202 LIFE INSURANCE E - - - 0.57 - - - 414 4990 41449900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 0.10 - - - 414 4990 41449900 5204 LT/ST DISABILITY E - - - 2.14 - - - 414 4990 41449900 5205 FICA/MEDICARE E - - - 7.88 - - - 414 4990 41449900 5206 CALPERS RETIREMENT E - - - 177.04 - - - 414 4990 41449900 5208 WORKERS' COMPENSATION E - - - 23.91 - - - 414 4990 41449900 5209 DEFERRED COMPENSATION E - - - 27.32 - - - 414 4990 41449900 5211 RETIREE HEALTH SAVINGS E - - - 10.62 - - - 414 4990 41449900 5212 UNEMPLOYMENT E - - - 2.20 - - - 414 4990 41449900 8000 CAPITAL IMPROVEMENT E - 2,579,778.45 2,579,778.45 9,839.02 2,151.36 193,270.00 2,773,048.45 CP15ST093.CONS.. 420 1400 42014000 5101 FULL-TIME SALARIES E 56,356.30 - 56,356.30 36,633.80 - - 56,356.30 420 1400 42014000 5201 HEALTH/DENTAL INSURANCE E 14,390.76 - 14,390.76 8,460.37 - - 14,390.76 420 1400 42014000 5202 LIFE INSURANCE E 62.22 - 62.22 36.16 - - 62.22 420 1400 42014000 5203 ACCIDENTAL DEATH DISMEMBER E 14.20 - 14.20 8.25 - - 14.20 420 1400 42014000 5204 LT/ST DISABILITY E 231.62 - 231.62 134.19 - - 231.62 420 1400 42014000 5205 FICA/MEDICARE E 817.17 - 817.17 518.13 - - 817.17 420 1400 42014000 5206 CALPERS RETIREMENT E 18,270.33 - 18,270.33 11,164.69 - - 18,270.33 420 1400 42014000 5208 WORKERS' COMPENSATION E 2,468.41 - 2,468.41 1,604.58 - - 2,468.41 420 1400 42014000 5209 DEFERRED COMPENSATION E 2,817.82 - 2,817.82 1,723.35 - - 2,817.82 420 1400 42014000 5211 RETIREE HEALTH SAVINGS E 1,050.00 - 1,050.00 608.12 - - 1,050.00 420 1400 42014000 5212 UNEMPLOYMENT E 225.43 - 225.43 146.53 - - 225.43 420 1900 42019000 6203 ADMINISTRATIVE OVERHEAD E 941,483.00 - 941,483.00 549,198.42 - - 941,483.00 420 2500 42025000 5710 PROFESSIONAL/TECHNICAL SERVICE E 22,000.00 - 22,000.00 15,936.18 4,982.61 - 22,000.00 420 4000 42040000 5311 POSTAGE E 52,500.00 - 52,500.00 - - - 52,500.00 420 4000 42040000 5920 TRAINING E 55,309.00 - 55,309.00 - - - 55,309.00 420 4300 42043000 5101 FULL-TIME SALARIES E 1,078,511.55 - 1,078,511.55 586,530.35 - - 1,078,511.55 420 4300 42043000 5103 OVER-TIME SALARIES E 76,500.00 - 76,500.00 10,527.86 - - 76,500.00 420 4300 42043000 5104 TEMPORARY SALARIES E 35,000.00 - 35,000.00 19,826.24 - - 35,000.00

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
420 4300 42043000 5201 HEALTH/DENTAL INSURANCE E 283,795.64 - 283,795.64 152,806.67 - - 283,795.64 420 4300 42043000 5202 LIFE INSURANCE E 1,526.31 - 1,526.31 779.23 - - 1,526.31 420 4300 42043000 5203 ACCIDENTAL DEATH DISMEMBER E 348.40 - 348.40 177.77 - - 348.40 420 4300 42043000 5204 LT/ST DISABILITY E 5,819.67 - 5,819.67 3,083.07 - - 5,819.67 420 4300 42043000 5205 FICA/MEDICARE E 15,830.42 - 15,830.42 9,100.98 - - 15,830.42 420 4300 42043000 5206 CALPERS RETIREMENT E 349,646.10 - 349,646.10 195,581.49 - - 349,646.10 420 4300 42043000 5208 WORKERS' COMPENSATION E 47,818.78 - 47,818.78 26,596.73 - - 47,818.78 420 4300 42043000 5209 DEFERRED COMPENSATION E 58,005.85 - 58,005.85 31,281.49 - - 58,005.85 420 4300 42043000 5211 RETIREE HEALTH SAVINGS E 27,854.39 - 27,854.39 14,196.91 - - 27,854.39 420 4300 42043000 5212 UNEMPLOYMENT E 4,367.01 - 4,367.01 2,515.71 - - 4,367.01 420 4300 42043000 5310 OPERATING MATERIALS & SUPPLIES E 57,200.00 (45.00) 57,155.00 12,860.26 - - 57,155.00 420 4300 42043000 5311 POSTAGE E 200.00 - 200.00 101.39 - - 200.00 420 4300 42043000 5312 SPECIAL ACTIVITY SUPPLIES E 600.00 - 600.00 71.63 - - 600.00 420 4300 42043000 5314 FUEL E 44,900.27 - 44,900.27 27,599.71 - - 44,900.27 420 4300 42043000 5315 UNIFORMS E 20,575.00 (7,200.00) 13,375.00 4,117.36 3,880.10 - 13,375.00 420 4300 42043000 5321 VEHICLE OPERATIONS E 321,370.99 - 321,370.99 187,466.41 - - 321,370.99 420 4300 42043000 5330 RENTALS/LEASES E 10,450.00 - 10,450.00 2,760.00 - - 10,450.00 420 4300 42043000 5350 NON-CAPITAL EQUIPMENT E 96,390.00 - 96,390.00 7,628.61 - - 96,390.00 420 4300 42043000 5360 COMPUTERS HARDWARE E 2,200.00 - 2,200.00 1,283.33 - - 2,200.00 420 4300 42043000 5400 DUES & MEMBERSHIPS E 7,400.00 - 7,400.00 4,342.25 - - 7,400.00 420 4300 42043000 5413 GOVERNMENT FEES/LICENSES E 28,250.00 - 28,250.00 23,142.99 - 12,000.00 40,250.00 420 4300 42043000 5710 PROFESSIONAL/TECHNICAL SERVICE E 252,750.00 11,659.40 264,409.40 9,000.00 145,532.81 - 264,409.40 420 4300 42043000 5790 REPAIR & MAINTENANCE SERVICES E 128,500.00 - 128,500.00 30,126.38 2,440.00 - 128,500.00 420 4300 42043000 5802 WATER E 17,000.00 - 17,000.00 4,386.10 - - 17,000.00 420 4300 42043000 5804 ELECTRIC E 12,000.00 - 12,000.00 6,198.22 - - 12,000.00 420 4300 42043000 5900 MEETINGS & CONFERENCES E 32,850.00 - 32,850.00 (74.25) - - 32,850.00 420 4300 42043000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 14,000.00 - 14,000.00 7,740.18 - - 14,000.00 420 4300 42043000 5912 BOOT/PANT REIMBURSEMENT E - 7,200.00 7,200.00 4,476.49 - 1,800.00 9,000.00 420 4300 42043000 5920 TRAINING E 10,900.00 - 10,900.00 8,468.73 - - 10,900.00 420 4300 42043000 5930 PUBLICATIONS/JOURNALS E - 45.00 45.00 - - - 45.00 420 4300 42043000 8100 FURNITURE & EQUIPMENT E 127,400.00 76,769.53 204,169.53 - 12,492.50 - 204,169.53 420 4400 42044000 8100 FURNITURE & EQUIPMENT E - 46,077.33 46,077.33 46,077.33 (46,077.33) - 46,077.33 420 4990 42049900 5101 FULL-TIME SALARIES E - - - 6,934.80 - - - 420 4990 42049900 5201 HEALTH/DENTAL INSURANCE E - - - 597.11 - - - 420 4990 42049900 5202 LIFE INSURANCE E - - - 7.66 - - - 420 4990 42049900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 1.76 - - - 420 4990 42049900 5204 LT/ST DISABILITY E - - - 28.46 - - - 420 4990 42049900 5205 FICA/MEDICARE E - - - 100.14 - - - 420 4990 42049900 5206 CALPERS RETIREMENT E - - - 2,246.20 - - - 420 4990 42049900 5208 WORKERS' COMPENSATION E - - - 303.70 - - - 420 4990 42049900 5209 DEFERRED COMPENSATION E - - - 346.72 - - - 420 4990 42049900 5211 RETIREE HEALTH SAVINGS E - - - 176.24 - - - 420 4990 42049900 5212 UNEMPLOYMENT E - - - 27.72 - - - 420 4990 42049900 8000 CAPITAL IMPROVEMENT E - 664,290.30 664,290.30 75.00 - - 664,290.30 420 8000 42080000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - - - 57.00 57.00 420 8000 42080000 6999 INTER-FUND TRANSFERS OUT E 25,508.44 - 25,508.44 - - - 25,508.44 421 1900 42119000 6203 ADMINISTRATIVE OVERHEAD E 228,979.00 - 228,979.00 133,571.08 - - 228,979.00 421 2500 42125000 5710 PROFESSIONAL/TECHNICAL SERVICE E 36,000.00 - 36,000.00 30,601.52 2,905.32 - 36,000.00 421 2600 42126000 5101 FULL-TIME SALARIES E 123,239.87 - 123,239.87 111,445.08 - 19,340.29 142,580.16 421 2600 42126000 5201 HEALTH/DENTAL INSURANCE E 15,059.70 - 15,059.70 8,668.47 - - 15,059.70 421 2600 42126000 5202 LIFE INSURANCE E 136.06 - 136.06 62.90 - - 136.06 421 2600 42126000 5203 ACCIDENTAL DEATH DISMEMBER E 31.06 - 31.06 14.36 - - 31.06 421 2600 42126000 5204 LT/ST DISABILITY E 506.52 - 506.52 274.22 - - 506.52 421 2600 42126000 5205 FICA/MEDICARE E 1,786.98 - 1,786.98 1,694.82 - - 1,786.98 421 2600 42126000 5206 CALPERS RETIREMENT E 39,953.53 - 39,953.53 24,508.68 - - 39,953.53 421 2600 42126000 5208 WORKERS' COMPENSATION E 5,397.91 - 5,397.91 5,114.49 - - 5,397.91 421 2600 42126000 5209 DEFERRED COMPENSATION E 6,161.99 - 6,161.99 3,584.53 - - 6,161.99 421 2600 42126000 5210 PERS LONG TERM CARE E 540.02 - 540.02 330.24 - - 540.02 421 2600 42126000 5211 RETIREE HEALTH SAVINGS E 1,185.12 - 1,185.12 743.25 - - 1,185.12 421 2600 42126000 5212 UNEMPLOYMENT E 492.96 - 492.96 467.10 - - 492.96 421 2600 42126000 5310 OPERATING MATERIALS & SUPPLIES E 1,000.00 1,500.00 2,500.00 1,511.13 700.00 - 2,500.00 421 2600 42126000 5314 FUEL E 7,360.70 - 7,360.70 7,850.35 - - 7,360.70

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
421 2600 42126000 5315 UNIFORMS E 500.00 278.15 778.15 - - - 778.15 421 2600 42126000 5321 VEHICLE OPERATIONS E 51,214.50 - 51,214.50 29,875.13 - - 51,214.50 421 2600 42126000 5710 PROFESSIONAL/TECHNICAL SERVICE E - 66,000.00 66,000.00 64,750.00 (64,750.00) - 66,000.00 421 2600 42126000 5755 LANDSCAPE CONTRACTS E 1,956,252.00 2,588.35 1,958,840.35 939,478.27 915,807.64 - 1,958,840.35 421 2600 42126000 5790 REPAIR & MAINTENANCE SERVICES E 97,780.00 (1,778.15) 96,001.85 37,421.58 17,908.83 - 96,001.85 421 2600 42126000 5793 EMERGENCY DAMAGE REPAIRS E 40,000.00 - 40,000.00 20,463.78 7,115.00 - 40,000.00 421 2600 42126000 5802 WATER E 500,000.00 - 500,000.00 439,652.22 - - 500,000.00 421 2600 42126000 5804 ELECTRIC E 21,000.00 - 21,000.00 14,948.18 - - 21,000.00 421 8000 42180000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - - - 244.00 244.00 421 8000 42180000 6999 INTER-FUND TRANSFERS OUT E 110,536.57 - 110,536.57 - - - 110,536.57 422 1900 42219000 6112 INFORMATION TECHNOLOGY ISF E 383,501.00 - 383,501.00 223,708.92 - - 383,501.00 422 1900 42219000 6113 GENERAL LIABILITY ISF E 200,359.00 - 200,359.00 116,876.08 - - 200,359.00 422 1900 42219000 6203 ADMINISTRATIVE OVERHEAD E 246,478.00 - 246,478.00 143,778.83 - - 246,478.00 422 2500 42225000 5710 PROFESSIONAL/TECHNICAL SERVICE E 23,000.00 - 23,000.00 18,726.51 1,610.63 - 23,000.00 422 2600 42226000 5755 LANDSCAPE CONTRACTS E 102,498.00 - 102,498.00 56,352.11 45,391.42 - 102,498.00 422 4000 42240000 5311 POSTAGE E 53,750.00 - 53,750.00 - - - 53,750.00 422 4000 42240000 5315 UNIFORMS E - - - (5,362.62) - - - 422 4000 42240000 5920 TRAINING E 2,489.00 - 2,489.00 - - - 2,489.00 422 4200 42242000 5101 FULL-TIME SALARIES E 929,741.03 - 929,741.03 324,306.17 - - 929,741.03 422 4200 42242000 5103 OVER-TIME SALARIES E 84,264.00 - 84,264.00 52,050.35 - - 84,264.00 422 4200 42242000 5104 TEMPORARY SALARIES E 52,176.60 - 52,176.60 11,930.24 - - 52,176.60 422 4200 42242000 5106 SALARIES (OFFSET) E (237,054.50) - (237,054.50) - - - (237,054.50) 422 4200 42242000 5201 HEALTH/DENTAL INSURANCE E 281,293.17 - 281,293.17 69,433.08 - - 281,293.17 422 4200 42242000 5202 LIFE INSURANCE E 1,180.13 - 1,180.13 355.15 - - 1,180.13 422 4200 42242000 5203 ACCIDENTAL DEATH DISMEMBER E 269.38 - 269.38 81.00 - - 269.38 422 4200 42242000 5204 LT/ST DISABILITY E 3,820.62 - 3,820.62 1,212.03 - - 3,820.62 422 4200 42242000 5205 FICA/MEDICARE E 13,531.28 - 13,531.28 5,681.03 - - 13,531.28 422 4200 42242000 5206 CALPERS RETIREMENT E 301,415.71 - 301,415.71 108,005.04 - - 301,415.71 422 4200 42242000 5208 WORKERS' COMPENSATION E 40,867.23 - 40,867.23 14,876.62 - - 40,867.23 422 4200 42242000 5209 DEFERRED COMPENSATION E 46,479.84 - 46,479.84 15,934.63 - - 46,479.84 422 4200 42242000 5211 RETIREE HEALTH SAVINGS E 19,486.68 - 19,486.68 4,927.22 - - 19,486.68 422 4200 42242000 5212 UNEMPLOYMENT E 3,732.77 - 3,732.77 1,573.02 - - 3,732.77 422 4200 42242000 5216 FRINGE BENEFITS (OFFSET) E (195,648.00) - (195,648.00) - - - (195,648.00) 422 4200 42242000 5310 OPERATING MATERIALS & SUPPLIES E 7,300.00 - 7,300.00 - - - 7,300.00 422 4200 42242000 5312 SPECIAL ACTIVITY SUPPLIES E 402,000.00 - 402,000.00 - - - 402,000.00 422 4200 42242000 5314 FUEL E 20,978.00 - 20,978.00 4,463.71 - - 20,978.00 422 4200 42242000 5315 UNIFORMS E 6,174.00 - 6,174.00 1,762.62 - - 6,174.00 422 4200 42242000 5321 VEHICLE OPERATIONS E 148,522.05 - 148,522.05 86,637.86 - - 148,522.05 422 4200 42242000 5350 NON-CAPITAL EQUIPMENT E 2,905.00 - 2,905.00 - - - 2,905.00 422 4200 42242000 5400 DUES & MEMBERSHIPS E 1,130.00 - 1,130.00 898.15 - - 1,130.00 422 4200 42242000 5710 PROFESSIONAL/TECHNICAL SERVICE E 1,623,000.00 41,444.34 1,664,444.34 452,743.07 88,614.19 - 1,664,444.34 422 4200 42242000 5790 REPAIR & MAINTENANCE SERVICES E - 10,710.80 10,710.80 10,710.80 (10,710.80) - 10,710.80 422 4200 42242000 5791 STREET LIGHT SERVICES E 214,019.00 38,580.75 252,599.75 172,045.23 2,014.78 - 252,599.75 422 4200 42242000 5792 TRAFFIC SIGNAL SERVICES E 351,656.00 29,540.89 381,196.89 91,733.23 57,131.40 - 381,196.89 422 4200 42242000 5793 EMERGENCY DAMAGE REPAIRS E 517,001.00 61,649.18 578,650.18 87,405.96 64,212.00 - 578,650.18 422 4200 42242000 5796 TRAFFIC SIGNAL-MULTI JURSTICT E 75,400.00 32,446.23 107,846.23 31,013.84 (27,446.23) - 107,846.23 422 4200 42242000 5804 ELECTRIC E 2,450,778.00 - 2,450,778.00 1,512,114.44 - - 2,450,778.00 422 4200 42242000 5910 TRAVEL/MILEAGE REIMBURSEMENT E - 1,300.00 1,300.00 1,252.95 - - 1,300.00 422 4200 42242000 5912 BOOT/PANT REIMBURSEMENT E 5,400.00 - 5,400.00 789.03 - - 5,400.00 422 4200 42242000 5920 TRAINING E 37,908.00 (1,300.00) 36,608.00 1,685.00 - - 36,608.00 422 4700 42247000 5710 PROFESSIONAL/TECHNICAL SERVICE E 200,000.00 - 200,000.00 - - - 200,000.00 422 4990 42249900 8000 CAPITAL IMPROVEMENT E - 169,391.20 169,391.20 - - - 169,391.20 422 8000 42280000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 1,975.00 - 1,975.00 1,975.00 422 8000 42280000 7000 DEBT SERVICES - PRIN E 660,000.00 - 660,000.00 660,000.00 - - 660,000.00 422 8000 42280000 7100 DEBT SERVICE - INTEREST E 313,657.00 - 313,657.00 161,778.13 - - 313,657.00 423 1900 42319000 6112 INFORMATION TECHNOLOGY ISF E 80,506.00 - 80,506.00 46,961.83 - - 80,506.00 423 1900 42319000 6113 GENERAL LIABILITY ISF E 39,854.00 - 39,854.00 23,248.17 - - 39,854.00 423 1900 42319000 6203 ADMINISTRATIVE OVERHEAD E 449,487.00 - 449,487.00 262,200.75 - - 449,487.00 423 2500 42325000 5710 PROFESSIONAL/TECHNICAL SERVICE E 33,500.00 - 33,500.00 28,279.03 4,399.95 - 33,500.00 423 4000 42340000 5311 POSTAGE E 25,000.00 - 25,000.00 - - - 25,000.00 423 4000 42340000 5330 RENTALS/LEASES E 13,000.00 - 13,000.00 13,000.00 - - 13,000.00 423 4000 42340000 5920 TRAINING E 10,086.00 - 10,086.00 - - - 10,086.00

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
423 4100 42341000 5101 FULL-TIME SALARIES E 343,443.85 - 343,443.85 168,098.47 - - 343,443.85 423 4100 42341000 5103 OVER-TIME SALARIES E 24,951.00 - 24,951.00 4,504.60 - - 24,951.00 423 4100 42341000 5201 HEALTH/DENTAL INSURANCE E 86,725.66 - 86,725.66 35,739.35 - - 86,725.66 423 4100 42341000 5202 LIFE INSURANCE E 457.24 - 457.24 202.79 - - 457.24 423 4100 42341000 5203 ACCIDENTAL DEATH DISMEMBER E 104.37 - 104.37 46.24 - - 104.37 423 4100 42341000 5204 LT/ST DISABILITY E 1,411.55 - 1,411.55 622.96 - - 1,411.55 423 4100 42341000 5205 FICA/MEDICARE E 5,150.51 - 5,150.51 2,458.43 - - 5,150.51 423 4100 42341000 5206 CALPERS RETIREMENT E 111,342.16 - 111,342.16 51,859.70 - - 111,342.16 423 4100 42341000 5208 WORKERS' COMPENSATION E 15,558.09 - 15,558.09 7,189.12 - - 15,558.09 423 4100 42341000 5209 DEFERRED COMPENSATION E 17,172.19 - 17,172.19 7,878.01 - - 17,172.19 423 4100 42341000 5211 RETIREE HEALTH SAVINGS E 7,959.67 - 7,959.67 3,413.24 - - 7,959.67 423 4100 42341000 5212 UNEMPLOYMENT E 1,420.83 - 1,420.83 698.09 - - 1,420.83 423 4100 42341000 5314 FUEL E 15,457.47 - 15,457.47 2,680.43 - - 15,457.47 423 4100 42341000 5315 UNIFORMS E 500.00 - 500.00 215.90 - - 500.00 423 4100 42341000 5321 VEHICLE OPERATIONS E 113,952.26 - 113,952.26 66,472.15 - - 113,952.26 423 4100 42341000 5413 GOVERNMENT FEES/LICENSES E - 161.87 161.87 161.87 - - 161.87 423 4100 42341000 5790 REPAIR & MAINTENANCE SERVICES E 2,000.00 - 2,000.00 - - - 2,000.00 423 4100 42341000 5912 BOOT/PANT REIMBURSEMENT E 600.00 - 600.00 600.00 - - 600.00 423 4100 42341000 5920 TRAINING E 3,350.00 (161.87) 3,188.13 - - - 3,188.13 423 4300 42343000 5101 FULL-TIME SALARIES E 372,506.50 - 372,506.50 207,544.26 - - 372,506.50 423 4300 42343000 5103 OVER-TIME SALARIES E 16,000.00 - 16,000.00 3,427.37 - - 16,000.00 423 4300 42343000 5201 HEALTH/DENTAL INSURANCE E 93,456.13 - 93,456.13 47,812.42 - - 93,456.13 423 4300 42343000 5202 LIFE INSURANCE E 473.63 - 473.63 244.76 - - 473.63 423 4300 42343000 5203 ACCIDENTAL DEATH DISMEMBER E 108.11 - 108.11 55.95 - - 108.11 423 4300 42343000 5204 LT/ST DISABILITY E 1,933.98 - 1,933.98 1,020.56 - - 1,933.98 423 4300 42343000 5205 FICA/MEDICARE E 5,479.71 - 5,479.71 3,142.82 - - 5,479.71 423 4300 42343000 5206 CALPERS RETIREMENT E 120,764.07 - 120,764.07 66,600.72 - - 120,764.07 423 4300 42343000 5208 WORKERS' COMPENSATION E 16,552.51 - 16,552.51 9,099.73 - - 16,552.51 423 4300 42343000 5209 DEFERRED COMPENSATION E 22,705.60 - 22,705.60 12,681.28 - - 22,705.60 423 4300 42343000 5211 RETIREE HEALTH SAVINGS E 6,335.39 - 6,335.39 3,186.41 - - 6,335.39 423 4300 42343000 5212 UNEMPLOYMENT E 1,511.64 - 1,511.64 869.31 - - 1,511.64 423 4300 42343000 5310 OPERATING MATERIALS & SUPPLIES E 8,150.00 - 8,150.00 6,125.13 - - 8,150.00 423 4300 42343000 5314 FUEL E 5,888.56 - 5,888.56 - - - 5,888.56 423 4300 42343000 5315 UNIFORMS E 600.00 - 600.00 - - - 600.00 423 4300 42343000 5321 VEHICLE OPERATIONS E 40,971.60 - 40,971.60 23,900.10 - - 40,971.60 423 4300 42343000 5330 RENTALS/LEASES E 40,000.00 - 40,000.00 - - - 40,000.00 423 4300 42343000 5350 NON-CAPITAL EQUIPMENT E 5,000.00 - 5,000.00 1,386.00 - - 5,000.00 423 4300 42343000 5400 DUES & MEMBERSHIPS E 200.00 - 200.00 - - - 200.00 423 4300 42343000 5413 GOVERNMENT FEES/LICENSES E 3,170.00 - 3,170.00 - - - 3,170.00 423 4300 42343000 5710 PROFESSIONAL/TECHNICAL SERVICE E 72,500.00 (12,242.00) 60,258.00 9,000.00 12,812.50 40,000.00 100,258.00 423 4300 42343000 5790 REPAIR & MAINTENANCE SERVICES E 63,000.00 - 63,000.00 12,878.25 8,500.00 - 63,000.00 423 4300 42343000 5793 EMERGENCY DAMAGE REPAIRS E 10,000.00 - 10,000.00 - - - 10,000.00 423 4300 42343000 5802 WATER E 11,000.00 - 11,000.00 2,326.79 - - 11,000.00 423 4300 42343000 5804 ELECTRIC E 12,000.00 - 12,000.00 6,653.05 - - 12,000.00 423 4300 42343000 5900 MEETINGS & CONFERENCES E 2,000.00 - 2,000.00 - - - 2,000.00 423 4300 42343000 8100 FURNITURE & EQUIPMENT E - 12,505.00 12,505.00 - 12,503.00 30,000.00 42,505.00 423 4400 42344000 5330 RENTALS/LEASES E 47,350.00 - 47,350.00 - - - 47,350.00 423 4400 42344000 8100 FURNITURE & EQUIPMENT E - 40,000.00 40,000.00 40,000.00 (40,000.00) - 40,000.00 423 4400 42344000 8200 VEHICLES E 16,500.00 174,524.70 191,024.70 174,524.70 (174,524.70) - 191,024.70 423 4500 42345000 5797 STREET SWEEPING E 299,693.00 - 299,693.00 299,692.97 - - 299,693.00 423 4990 42349900 8000 CAPITAL IMPROVEMENT E - 604,232.85 604,232.85 - 60,656.25 - 604,232.85 423 8000 42380000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - - - 57.00 57.00 423 8000 42380000 6999 INTER-FUND TRANSFERS OUT E 25,508.44 - 25,508.44 - - - 25,508.44 424 1900 42419000 6112 INFORMATION TECHNOLOGY ISF E 10,872.00 - 10,872.00 6,342.00 - - 10,872.00 424 1900 42419000 6113 GENERAL LIABILITY ISF E 5,394.00 - 5,394.00 3,146.50 - - 5,394.00 424 1900 42419000 6203 ADMINISTRATIVE OVERHEAD E 40,795.00 - 40,795.00 23,797.08 - - 40,795.00 424 4300 42443000 5101 FULL-TIME SALARIES E 325,820.07 - 325,820.07 225,026.66 - - 325,820.07 424 4300 42443000 5103 OVER-TIME SALARIES E 3,000.00 - 3,000.00 5,940.21 - - 3,000.00 424 4300 42443000 5201 HEALTH/DENTAL INSURANCE E 89,471.96 - 89,471.96 61,291.76 - - 89,471.96 424 4300 42443000 5202 LIFE INSURANCE E 429.47 - 429.47 285.96 - - 429.47 424 4300 42443000 5203 ACCIDENTAL DEATH DISMEMBER E 98.03 - 98.03 65.25 - - 98.03 424 4300 42443000 5204 LT/ST DISABILITY E 1,742.09 - 1,742.09 1,092.53 - - 1,742.09

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
424 4300 42443000 5205 FICA/MEDICARE E 4,755.11 - 4,755.11 3,416.43 - - 4,755.11 424 4300 42443000 5206 CALPERS RETIREMENT E 105,628.65 - 105,628.65 72,659.48 - - 105,628.65 424 4300 42443000 5208 WORKERS' COMPENSATION E 14,363.72 - 14,363.72 9,918.18 - - 14,363.72 424 4300 42443000 5209 DEFERRED COMPENSATION E 20,371.28 - 20,371.28 13,600.66 - - 20,371.28 424 4300 42443000 5211 RETIREE HEALTH SAVINGS E 6,965.39 - 6,965.39 4,671.49 - - 6,965.39 424 4300 42443000 5212 UNEMPLOYMENT E 1,311.76 - 1,311.76 949.36 - - 1,311.76 424 4300 42443000 5310 OPERATING MATERIALS & SUPPLIES E 8,650.00 - 8,650.00 3,578.00 - - 8,650.00 424 4300 42443000 5315 UNIFORMS E 500.00 - 500.00 - - - 500.00 424 4300 42443000 5350 NON-CAPITAL EQUIPMENT E 18,000.00 - 18,000.00 6,804.79 86.43 - 18,000.00 424 4300 42443000 5400 DUES & MEMBERSHIPS E 700.00 - 700.00 113.00 - - 700.00 424 4300 42443000 5710 PROFESSIONAL/TECHNICAL SERVICE E 26,900.00 - 26,900.00 2,797.00 910.00 - 26,900.00 424 4300 42443000 5790 REPAIR & MAINTENANCE SERVICES E 15,697.00 - 15,697.00 3,405.00 - - 15,697.00 424 4300 42443000 5804 ELECTRIC E 106,000.00 - 106,000.00 27,076.95 - - 106,000.00 424 4300 42443000 5808 RECYCLED WATER PURCHASE E 115,000.00 - 115,000.00 - - - 115,000.00 424 4300 42443000 8100 FURNITURE & EQUIPMENT E 49,050.00 - 49,050.00 - 22,642.00 - 49,050.00 500 1900 50019000 6112 INFORMATION TECHNOLOGY ISF E 535.00 - 535.00 312.08 - - 535.00 500 1900 50019000 6113 GENERAL LIABILITY ISF E 349.00 - 349.00 203.58 - - 349.00 500 8000 50080000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 3,400.00 - 3,400.00 3,400.00 500 8000 50080000 7000 DEBT SERVICES - PRIN E 945,000.00 - 945,000.00 945,000.00 - - 945,000.00 500 8000 50080000 7100 DEBT SERVICE - INTEREST E 364,042.00 - 364,042.00 184,801.24 - - 364,042.00 500 9100 50091000 5710 PROFESSIONAL/TECHNICAL SERVICE E 5,000.00 - 5,000.00 - - - 5,000.00 501 1000 50110000 5101 FULL-TIME SALARIES E 33,317.39 - 33,317.39 20,539.97 - - 33,317.39 501 1000 50110000 5201 HEALTH/DENTAL INSURANCE E 2,878.15 - 2,878.15 1,659.18 - - 2,878.15 501 1000 50110000 5202 LIFE INSURANCE E 236.78 - 236.78 47.44 - - 236.78 501 1000 50110000 5203 ACCIDENTAL DEATH DISMEMBER E 8.40 - 8.40 3.24 - - 8.40 501 1000 50110000 5204 LT/ST DISABILITY E 136.93 - 136.93 39.33 - - 136.93 501 1000 50110000 5205 FICA/MEDICARE E 483.10 - 483.10 316.38 - - 483.10 501 1000 50110000 5206 CALPERS RETIREMENT E 10,801.27 - 10,801.27 6,539.16 - - 10,801.27 501 1000 50110000 5208 WORKERS' COMPENSATION E 1,459.30 - 1,459.30 940.84 - - 1,459.30 501 1000 50110000 5209 DEFERRED COMPENSATION E 2,665.39 - 2,665.39 1,614.83 - - 2,665.39 501 1000 50110000 5211 RETIREE HEALTH SAVINGS E 876.35 - 876.35 522.93 - - 876.35 501 1000 50110000 5212 UNEMPLOYMENT E 133.27 - 133.27 87.53 - - 133.27 501 1000 50110000 5319 DONATIONS EXPENSE E 100,000.00 - 100,000.00 1,600.00 - - 100,000.00 501 1000 50110000 5725 SPONSORSHIP EXPENSE E 175,000.00 (23,000.00) 152,000.00 114,758.99 5,000.00 - 152,000.00 501 1000 50110000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 720.00 - 720.00 120.00 - - 720.00 501 1700 50117000 5101 FULL-TIME SALARIES E 313,090.18 - 313,090.18 197,127.27 - - 313,090.18 501 1700 50117000 5201 HEALTH/DENTAL INSURANCE E 41,675.52 - 41,675.52 25,678.52 - - 41,675.52 501 1700 50117000 5202 LIFE INSURANCE E 345.65 - 345.65 184.99 - - 345.65 501 1700 50117000 5203 ACCIDENTAL DEATH DISMEMBER E 78.90 - 78.90 42.20 - - 78.90 501 1700 50117000 5204 LT/ST DISABILITY E 1,286.80 - 1,286.80 619.36 - - 1,286.80 501 1700 50117000 5205 FICA/MEDICARE E 4,539.81 - 4,539.81 2,850.33 - - 4,539.81 501 1700 50117000 5206 CALPERS RETIREMENT E 101,501.70 - 101,501.70 62,215.16 - - 101,501.70 501 1700 50117000 5208 WORKERS' COMPENSATION E 13,713.35 - 13,713.35 8,644.63 - - 13,713.35 501 1700 50117000 5209 DEFERRED COMPENSATION E 19,787.30 - 19,787.30 12,131.03 - - 19,787.30 501 1700 50117000 5211 RETIREE HEALTH SAVINGS E 7,405.19 - 7,405.19 4,382.53 - - 7,405.19 501 1700 50117000 5212 UNEMPLOYMENT E 1,252.36 - 1,252.36 789.42 - - 1,252.36 501 1710 50117100 5101 FULL-TIME SALARIES E 80,508.87 - 80,508.87 49,251.00 - - 80,508.87 501 1710 50117100 5201 HEALTH/DENTAL INSURANCE E 15,111.81 - 15,111.81 8,885.36 - - 15,111.81 501 1710 50117100 5202 LIFE INSURANCE E 88.88 - 88.88 52.08 - - 88.88 501 1710 50117100 5203 ACCIDENTAL DEATH DISMEMBER E 20.29 - 20.29 11.87 - - 20.29 501 1710 50117100 5204 LT/ST DISABILITY E 330.89 - 330.89 192.63 - - 330.89 501 1710 50117100 5205 FICA/MEDICARE E 1,167.38 - 1,167.38 708.10 - - 1,167.38 501 1710 50117100 5206 CALPERS RETIREMENT E 26,100.43 - 26,100.43 15,953.72 - - 26,100.43 501 1710 50117100 5208 WORKERS' COMPENSATION E 3,526.29 - 3,526.29 2,157.25 - - 3,526.29 501 1710 50117100 5209 DEFERRED COMPENSATION E 4,025.44 - 4,025.44 2,462.48 - - 4,025.44 501 1710 50117100 5211 RETIREE HEALTH SAVINGS E 1,575.00 - 1,575.00 912.18 - - 1,575.00 501 1710 50117100 5212 UNEMPLOYMENT E 322.04 - 322.04 197.01 - - 322.04 501 1900 50119000 6112 INFORMATION TECHNOLOGY ISF E 132,566.00 - 132,566.00 77,330.17 - - 132,566.00 501 1900 50119000 6113 GENERAL LIABILITY ISF E 92,227.00 - 92,227.00 53,799.08 - - 92,227.00 501 1900 50119000 6203 ADMINISTRATIVE OVERHEAD E 510,951.00 - 510,951.00 298,054.75 - - 510,951.00 501 4200 50142000 5790 REPAIR & MAINTENANCE SERVICES E 42,286.00 - 42,286.00 21,770.00 12,500.00 - 42,286.00 501 4200 50142000 5793 EMERGENCY DAMAGE REPAIRS E 5,000.00 - 5,000.00 - 2,500.00 - 5,000.00

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
501 4200 50142000 5804 ELECTRIC E 212,496.00 - 212,496.00 100,337.28 - - 212,496.00 501 8000 50180000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - - - 57.00 57.00 501 8000 50180000 6999 INTER-FUND TRANSFERS OUT E 25,508.44 - 25,508.44 - - - 25,508.44 501 9100 50191000 5310 OPERATING MATERIALS & SUPPLIES E 50,000.00 - 50,000.00 14,624.11 7,400.09 - 50,000.00 501 9100 50191000 5311 POSTAGE E 500.00 - 500.00 - - - 500.00 501 9100 50191000 5312 SPECIAL ACTIVITY SUPPLIES E 20,000.00 - 20,000.00 4,315.91 - - 20,000.00 501 9100 50191000 5400 DUES & MEMBERSHIPS E 163,000.00 - 163,000.00 2,225.00 - - 163,000.00 501 9100 50191000 5620 BAD DEBT EXPENSE E - - - 1,891,673.79 - - - 501 9100 50191000 5700 SERVICES E 130,000.00 - 130,000.00 - - (11,410.00) 118,590.00 501 9100 50191000 5710 PROFESSIONAL/TECHNICAL SERVICE E 1,893,164.00 - 1,893,164.00 994,606.05 2,250.00 (295,436.00) 1,597,728.00 501 9100 50191000 5720 ADVERTISING E 30,000.00 - 30,000.00 - - - 30,000.00 501 9100 50191000 5730 PRINTING/BINDING E 500.00 - 500.00 54.28 - - 500.00 501 9100 50191000 5740 LEGAL SERVICES E 12,000.00 - 12,000.00 840.00 - - 12,000.00 501 9100 50191000 5806 POWER PURCHASE EXPENSE E 74,099,107.00 - 74,099,107.00 24,909,691.66 - (5,869,444.61) 68,229,662.39 501 9100 50191000 5807 NEM PAYOUTS E 590,000.00 - 590,000.00 740,861.87 - 221,275.85 811,275.85 501 9100 50191000 5900 MEETINGS & CONFERENCES E 6,250.00 - 6,250.00 1,859.07 - - 6,250.00 501 9100 50191000 5910 TRAVEL/MILEAGE REIMBURSEMENT E 15,508.00 - 15,508.00 5,308.90 - - 15,508.00 501 9100 50191000 5920 TRAINING E 1,000.00 - 1,000.00 - - - 1,000.00 501 9170 50191700 5400 DUES & MEMBERSHIPS E - - - 1,375.00 - - - 501 9170 50191700 8200 VEHICLES E - 69,165.00 69,165.00 41,500.00 - - 69,165.00 530 4990 53049900 5101 FULL-TIME SALARIES E - - - 29,350.31 - - - 530 4990 53049900 5201 HEALTH/DENTAL INSURANCE E - - - 5,414.64 - - - 530 4990 53049900 5202 LIFE INSURANCE E - - - 34.45 - - - 530 4990 53049900 5203 ACCIDENTAL DEATH DISMEMBER E - - - 7.88 - - - 530 4990 53049900 5204 LT/ST DISABILITY E - - - 126.08 - - - 530 4990 53049900 5205 FICA/MEDICARE E - - - 423.56 - - - 530 4990 53049900 5206 CALPERS RETIREMENT E - - - 9,506.56 - - - 530 4990 53049900 5208 WORKERS' COMPENSATION E - - - 1,285.44 - - - 530 4990 53049900 5209 DEFERRED COMPENSATION E - - - 1,467.54 - - - 530 4990 53049900 5211 RETIREE HEALTH SAVINGS E - - - 684.02 - - - 530 4990 53049900 5212 UNEMPLOYMENT E - - - 117.40 - - - 530 4990 53049900 8000 CAPITAL IMPROVEMENT E - 4,095,454.78 4,095,454.78 1,774,042.97 1,492,780.54 - 4,095,454.78 530 6990 53069900 8000 CAPITAL IMPROVEMENT E - 37,932.07 37,932.07 - - - 37,932.07 530 8000 53080000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 3,750.00 - 3,750.00 3,750.00 530 8000 53080000 7000 DEBT SERVICES - PRIN E 1,475,000.00 - 1,475,000.00 - - (240,000.00) 1,235,000.00 530 8000 53080000 7100 DEBT SERVICE - INTEREST E 2,373,719.28 - 2,373,719.28 1,157,165.64 - (59,388.00) 2,314,331.28 530 8010 53080100 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 750.00 - 750.00 750.00 530 8010 53080100 6900 OTHER FINANCING USES E - - - 11,000,000.00 - - - 530 8010 53080100 7100 DEBT SERVICE - INTEREST E 2,651,100.00 - 2,651,100.00 1,325,550.00 - - 2,651,100.00 530 8020 53080200 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 750.00 - 750.00 750.00 530 8020 53080200 7000 DEBT SERVICES - PRIN E 510,000.00 - 510,000.00 - - - 510,000.00 530 8020 53080200 7100 DEBT SERVICE - INTEREST E 353,734.36 - 353,734.36 176,867.18 - - 353,734.36 601 7100 60171000 5101 FULL-TIME SALARIES E 877,283.42 - 877,283.42 480,080.51 - - 877,283.42 601 7100 60171000 5201 HEALTH/DENTAL INSURANCE E 155,053.56 - 155,053.56 75,727.64 - - 155,053.56 601 7100 60171000 5202 LIFE INSURANCE E 984.15 - 984.15 499.25 - - 984.15 601 7100 60171000 5203 ACCIDENTAL DEATH DISMEMBER E 224.64 - 224.64 113.78 - - 224.64 601 7100 60171000 5204 LT/ST DISABILITY E 3,317.62 - 3,317.62 1,687.09 - - 3,317.62 601 7100 60171000 5205 FICA/MEDICARE E 12,720.61 - 12,720.61 7,237.14 - - 12,720.61 601 7100 60171000 5206 CALPERS RETIREMENT E 284,409.31 - 284,409.31 154,025.95 - - 284,409.31 601 7100 60171000 5208 WORKERS' COMPENSATION E 38,425.01 - 38,425.01 21,811.38 - - 38,425.01 601 7100 60171000 5209 DEFERRED COMPENSATION E 51,020.50 - 51,020.50 28,152.47 - - 51,020.50 601 7100 60171000 5211 RETIREE HEALTH SAVINGS E 21,270.89 - 21,270.89 11,258.70 - - 21,270.89 601 7100 60171000 5212 UNEMPLOYMENT E 3,509.13 - 3,509.13 1,991.25 - - 3,509.13 601 7100 60171000 5214 FRINGE BENEFITS E - - - 11,246.79 - - - 650 7500 65075000 5101 FULL-TIME SALARIES E 162,806.80 - 162,806.80 86,546.96 - - 162,806.80 650 7500 65075000 5104 TEMPORARY SALARIES E - - - 2,599.90 - - - 650 7500 65075000 5201 HEALTH/DENTAL INSURANCE E 28,781.52 - 28,781.52 - - - 28,781.52 650 7500 65075000 5202 LIFE INSURANCE E 179.74 - 179.74 97.35 - - 179.74 650 7500 65075000 5203 ACCIDENTAL DEATH DISMEMBER E 41.03 - 41.03 22.20 - - 41.03 650 7500 65075000 5204 LT/ST DISABILITY E 660.55 - 660.55 361.20 - - 660.55 650 7500 65075000 5205 FICA/MEDICARE E 2,360.70 - 2,360.70 1,294.08 - - 2,360.70 650 7500 65075000 5206 CALPERS RETIREMENT E 18,918.15 - 18,918.15 28,032.64 - - 18,918.15

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
650 7500 65075000 5208 WORKERS' COMPENSATION E 7,130.94 - 7,130.94 3,904.60 - - 7,130.94 650 7500 65075000 5209 DEFERRED COMPENSATION E 8,140.34 - 8,140.34 4,327.36 - - 8,140.34 650 7500 65075000 5211 RETIREE HEALTH SAVINGS E 5,356.14 - 5,356.14 3,218.38 - - 5,356.14 650 7500 65075000 5212 UNEMPLOYMENT E 651.23 - 651.23 356.66 - - 651.23 840 1900 84019000 5205 FICA/MEDICARE E - - - 1,172.86 - - - 840 1900 84019000 5207 PENSION AUGMENTATION E - - - 80,886.87 - - - 840 1900 84019000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 242.40 - - - 845 9170 84591700 5101 FULL-TIME SALARIES E - - - 9,265.94 - - - 845 9170 84591700 5201 HEALTH/DENTAL INSURANCE E - - - 3,343.66 - - - 845 9170 84591700 5202 LIFE INSURANCE E - - - (7.56) - - - 845 9170 84591700 5203 ACCIDENTAL DEATH DISMEMBER E - - - 2.08 - - - 845 9170 84591700 5204 LT/ST DISABILITY E - - - (7.16) - - - 845 9170 84591700 5205 FICA/MEDICARE E - - - 3,283.50 - - - 845 9170 84591700 5206 CALPERS RETIREMENT E - - - 19,681.55 - - - 845 9170 84591700 5208 WORKERS' COMPENSATION E - - - 3,081.64 - - - 845 9170 84591700 5209 DEFERRED COMPENSATION E - - - 469.89 - - - 845 9170 84591700 5211 RETIREE HEALTH SAVINGS E - - - 490.47 - - - 845 9170 84591700 5212 UNEMPLOYMENT E - - - 906.24 - - - 845 9170 84591700 5626 INTEREST EXPENSE E - - - 71,239.34 - - - 845 9170 84591700 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 19,262.27 - - - 845 9170 84591700 5910 TRAVEL/MILEAGE REIMBURSEMENT E - - - 379.93 - - - 850 2500 85025000 5710 PROFESSIONAL/TECHNICAL SERVICE E 26,000.00 2,308.13 28,308.13 5,449.13 20,550.87 - 28,308.13 991 2400 99124000 5655 ASSESSMENTS E - - - 60.75 - - - 991 8000 99180000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - 250.00 - 15,000.00 15,000.00 992 8000 99280000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - - 3,125.00 3,125.00 992 8000 99280000 7000 DEBT SERVICES - PRIN E - - - 7,390,000.00 - 7,390,000.00 7,390,000.00 992 8000 99280000 7100 DEBT SERVICE - INTEREST E - - - 2,053,875.89 - 3,943,266.14 3,943,266.14 993 8000 99380000 5710 PROFESSIONAL/TECHNICAL SERVICE E - - - - - 350.00 350.00 993 8000 99380000 7000 DEBT SERVICE - PRIN E - - - - - 845,000.00 845,000.00 993 8000 99380000 7100 DEBT SERVICE - INTEREST E - - - 201,678.13 - 403,356.26 403,356.26 303,529,856.14 165,597,568.30 469,127,424.44 185,538,058.56 11,503,900.13 7,076,123. 66 476,203,548.10 (32,115,539.86) 151,925,797.23 119,810,257.37 32,097,857.93 11,504,225.13 (80,703,665.07) 39,106,592.30

EXPENDITURE TOTAL

GRAND TOTAL