Agenda packet — Lancaster City Council, June 9, 2026 (part 3 of 4)

QUOTE
1167490103 • 06/01/2026

1 INSTALL Install - Demo
- Remove and Dispose of 13,900 SF of PIP and Turf
- Recompact Subbase for new Surfacing
- If New Subbase is required, additional cost will be a change order - Includes all Labor & Material
- Includes Removal of all Trash and Spoil
- Prevailing Wages
$70,585.00 $70,585.00
1 INSTALL Other Product 1 - Soil Compaction
Prevailing Wages
$1,270.00 $1,270.00
1 P&P Payment and Performance Bond - Payment and Performance Bond $7,345.00 $7,345.00 Contract: OMNIA #2017001134 Sub Total $488,223.40

Grand Total $488,223.40

Comments
Your Sales Rep is Quinn Connell. Please reach out to Quinn at 4359019544 if you should have any questions regarding this quote.

Due to the volatility of freight costs, the freight pricing is subject to change at the time of order.

Pricing is subject to change. Request updated pricing when purchasing from quotes more than 30 days old.

Shipping to Site Address:
43063 10th St. West
Lancaster, CA 93534
Freight charges are based on listed zip code and are subject to change if shipping information changes. Deposit may be required.

Permitting not included, unless otherwise noted.

Prevailing Wages
Omnia Contract #4001608

Page 2 of 5 ends

QUOTE
1167490103 • 06/01/2026

Remit Payment to:

GameTime
P.O. Box 680121
Fort Payne, AL 35968

Taxes:

All applicable taxes will be added at time of invoicing unless otherwise included or a tax-exempt certificate is provided.

If sales tax exempt, you must provide a copy of certificate to be considered exempt.

Prices:

FOB Factory.

Orders:

All orders shall be in writing by purchase order, contract, or similar document made out to PlayCore Wisconsin Inc., dba GameTime.

Standard GameTime equipment orders over $100,000 may require a deposit of 25% at the time of order and an additional 25% at or before order ships
Standard orders with equipment, installation and surfacing are requested to be split billed.

Equipment, Taxes & Freight as noted above
Installation and Surfacing billed as completed and Due Upon Receipt.

Terms:

Cash With Order Discount CWO Orders for GameTime equipment paid in full at time of order via check, Electronic Funds Transfer ACH or wire) are eligible for a three percent 3% cash with order discount.

Payment via credit card: If you elect to pay by credit card, GameTime charges a 2.50% processing fee that is assessed on the amount of your payment. This fee is shown as a separate line item and included in the total amount charged to your credit card.

You have the option to pay by check, ACH or Wire without any additional fees.

Credit terms are Net 30 days, subject to approval by the GameTime Credit Manager. A completed credit application must be submitted and approved prior to the order being received. Please allow at minimum 2 days for the credit review process.

GameTime may also require:

Completed Project Information Sheet (if applicable)
Copies of Payment and Performance Bonds (if applicable) A 1.5% per month finance charge will be imposed on all past due invoices.

Retainage not accepted.

Orders under $5,000 require payment with order.

Page 3 of 5 ends

QUOTE
1167490103 • 06/01/2026

ACCEPTANCE OF QUOTATION

Billing and Shipping information will be as stated on quote unless indicated below.

Change billing information to:

Address:

Contact:

Change shipping information to:

Address:

Contact:

Colors: Per Renderings Yes or No
Palette
Per Submittals

Other Colors, please specify

Purchase Amount: $488,223.40

Signature: Date:

Printed Name: Title:

Acceptance of this proposal indicates your agreement to the terms and conditions stated herein.

DIR# 1000015526 CSLB#855664

Page 4 of 5 ends

QUOTE
1167490103 • 06/01/2026

INSTALLATION CONDITIONS
ACCESS Site should be clear, level and allow for unrestricted access of trucks and machinery.

STORAGE Customer is responsible for providing a secure location to off-load and store the equipment during the installation process. Once equipment has delivered to the site, the owner is responsible should theft or vandalism occur unless other arrangements are made and noted on the quotation.

FOOTER EXCAVATION Installation pricing is based on footer excavation through earth/soil only. Customer shall be responsible for unknown conditions such as buried utilities (public & private), tree stumps, rock, or any concealed materials or conditions that may result in additional labor or materials cost.

UTILITIES Owner is responsible for locating any private utilities.

ADDITIONAL COSTS Pricing is based on a single mobilization for installation unless otherwise noted. Price includes ONLY what is stated in this quotation. If additional site work or specialized equipment is required, pricing is subject to change.

Page 5 of 5 ends

EXHIBIT “B”

COMMENCEMENT, COMPLETION, TERM AND PAYMENT
CLAUSE

Time for Commencement and Completion. CONTRACTOR shall begin installation, and complete the work as per the coordination with general contractor awarded the contract for Sgt. Owen Memorial Park Playground Surfacing Replacement Project. It is anticipated that performance of the work will be completed within 180 calendar days from commencement. In the event of delays caused by weather, the Contractor and City agree to work together to mutually determine an extended completion date.

Term. This agreement shall become effective and shall be in full force and effect upon the execution of the Agreement by the City and the CONTRACTOR. This Agreement shall continue in full force and effect from the effective date of the Agreement, until work is complete (the “Term”), unless the Agreement is sooner terminated in accordance with the Terms and Conditions in the Agreement.;

Payment. The City of Lancaster shall reimburse the CONTRACTOR for actual costs, including labor costs and employee benefits incurred by the CONTRACTOR in performance of the work, in an amount not to exceed $488,223.40. Actual costs shall not exceed the estimated rates and other costs as set forth in the CONTRACTOR’S proposal. Any additional work will require a separate Authorization for CONTRACTOR Services signed by both parties. CONTRACTOR shall not be reimbursed for actual travel expenses incurred in the performance of the work.

EXHIBIT “C”
Performance and Labor Bonds

PERFORMANCE BOND
KNOW ALL MEN BY THESE PRESENTS: THAT WHEREAS, the City of Lancaster, County of Los Angeles, State of California, on June 9, 2026, has awarded to Playcore Wisconsin, Inc dba GameTime c/o Great Western, hereinafter designated as the "Principal," a contract to provide Sgt. Steve Owen Memorial Park Playground Surfacing Replacement Project, together with appurtenances thereto; and
WHEREAS, said Principal is required under the terms of said contract to furnish a bond for the faithful performance of said contract;
NOW THEREFORE, we, Playcore Wisconsin, Inc dba GameTime c/o Great Western as Principal, and «Surety» as Surety, are held and firmly bound unto the City of Lancaster, California, hereinafter called the Contracting Agency in the penal sum of one hundred percent (100%) of the amount of Four Hundred Eighty-eight Thousand Two Hundred Twenty-three Dollars and Forty Cents ($488,223.40) lawful money of the United States of America, for payment of which sum well and truly to be made, we bind ourselves, our heirs, executors, administrators, successors, jointly and severally, firmly by these presents.

THE CONDITION OF THE OBLIGATION IS SUCH THAT, if the hereby bonded Principal, his or its heirs, executors, administrators, successors, or assigns, shall in all things stand to and abide by and well and truly keep and perform all the undertakings, terms, covenants, conditions and agreements in the said contract and any alteration thereof, made as therein provided, all within the time and in the manner therein designated and in all respects according to their true intent and meaning, then this obligation shall become null and void, otherwise it shall be and remain in full force and effect. The obligation of Surety hereunder shall continue so long as any obligation of Principal remains.

FURTHER, the said Surety, for value received, hereby stipulates and agrees that no change, extension of time, alteration or modification of the Contract Document or of the work to be performed thereunder, shall in any way affect its obligation on this bond, and it does hereby waive notice of any such change, extension of time, alteration or modification of the Contract Documents or of work to be performed thereunder.

IN WITNESS WHEREOF, one (1) original of this instrument, which shall for all purposes be deemed an original thereof, has been duly executed by the Principal and Surety herein named on the day of , 20 .

The name and corporate seal of each corporate party being hereto affixed and these presents duly signed by its undersigned representative pursuant to authority of its governing body.

Playcore Wisconsin, Inc dba GameTime c/o Great Western
Principal
By:
«Surety»
Surety
By:

LABOR AND MATERIAL BOND
KNOW ALL MEN BY THESE PRESENTS: THAT WHEREAS, the City of Lancaster, County of Los Angeles, State of California, on June 9, 2026 has awarded to Playcore Wisconsin, Inc dba GameTime c/o Great Western, hereinafter designated as the "Principal," a contract for the construction of Sgt. Steve Owen Memorial Park Playground Surfacing Replacement Project, together with appurtenances thereto, and
WHEREAS, said Principal is required to furnish a bond in connection with said contract providing that if said Principal, or any of his or its subcontractors, shall fail to pay for any materials, provisions, provender, or other supplies or equipment used in, upon or about the performance of the work contracted to be done, or for any work or labor done thereon of any kind, the Surety of this bond will pay the same to the extent hereinafter set forth;
NOW THEREFORE, we, Playcore Wisconsin, Inc dba GameTime c/o Great Western as Principal, and «Surety» as Surety, are held and firmly bound unto the City of Lancaster, California, hereinafter called the "Contracting Agency" in the penal sum of hundred percent (100%) of bid Four Hundred Eighty-eight Thousand Two Hundred Twenty-three Dollars and Forty Cents ($488,223.40) lawful money of the United States of America, for the payment of which sum well and truly to be made, we bind ourselves, our heirs, executors, administrators and successors, jointly and severally, firmly by these presents.

THE CONDITION OF THIS OBLIGATION IS SUCH THAT if said principal, his or its heirs, executors, administrators, successors or assigns, shall fail to pay for any materials, provisions, provender, or other supplies or equipment used in, upon, for or about the performance of the work contracted to be done, or for amounts due under applicable State law for any work or labor thereon of any kind, and provided that the persons, companies or corporations so furnishing said materials, provisions, provender, or other supplies, equipment, appliances or power used in, upon, for or about the performance of the work contracted to be executed or performed, or any persons, company or corporation renting or hiring teams, implements, machinery or power, for or contributing to said work to be done, or any person who performs work or labor upon the same, or any person who supplies both work and material therefor, shall have complied with the provisions of applicable State law, then said Surety will pay the same in or to an amount not exceeding the amount hereinabove set forth, and also will pay in case suit is brought upon this bond, such reasonable attorney’s fees as shall be fixed by the court, awarded and taxes as in the above mentioned Statute provided. The bond shall insure to the benefit of any and all persons, companies and corporations entitled to file claims under applicable State law, so as to give a right of action to them or their assigns in any suit brought upon this bond.

FURTHER, the said Surety, for value received, hereby stipulates and agrees that no change, extension of time, alteration or modification of the Contract Documents or of the work to be performed thereunder shall in any way affect its obligations on this bond, and it does hereby waive notice of such change, extension of time, alteration or modification of the Contract Documents or of work to be performed thereunder.

The name and corporate seal of each corporate party being hereto affixed and these presents duly signed by its undersigned representative pursuant to authority of its governing body.

Playcore Wisconsin, Inc dba GameTime c/o Great Western
Principal
By:

«Surety»
Surety
By:

CERTIFICATE OF LIABILITY INSURANCE

DATE (MM/DD/YYYY)
08/01/2025
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.

THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.

IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed.

If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).

PRODUCER
**MARSH USA, LLC.

Two Alliance Center
3560 Lenox Road, Suite 2400
Atlanta, GA 30326
Attn: [email protected] / Fax: 212-948-4321 CN102326389-CAS-GAUWX-23-24
CONTACT . NAME:

PHONE
(A/C, No, Ext):

FAX
(A/C, No):

E-MAIL
ADDRESS:

INSURER(S) AFFORDING COVERAGE NAIC #
INSURER A : Evanston Insurance Company 35378

INSURED
PlayCore Wisconsin, Inc.
dba GameTime
150 PlayCore Drive SE
Fort Payne, AL 35967
INSURER B : Continental Casualty Company 20443
INSURER C : American Casualty Company Of Reading, Pa 20427 INSURER D : Transportation Insurance Co 20494
INSURER E : N/A N/A
INSURER F : The Continental Insurance Company 35289
COVERAGES CERTIFICATE NUMBER: ATL-006006235-01 REVISION NUMBER: 0

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED.

NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE

ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

INSR

LTR TYPE OF INSURANCE ADDL
INSD
SUBR

WVD POLICY NUMBER

POLICY EFF
(MM/DD/YYYY)

POLICY EXP
(MM/DD/YYYY) LIMITS
A X COMMERCIAL GENERAL LIABILITY MKLV2PBC002465 08/01/2025 08/01/2026 EACH OCCURRENCE $ 2,000,000

CLAIMS-MADE X OCCUR

DAMAGE TO RENTED
$ 100,000 PREMISES (Ea occurrence)
X SIR $250,000 Per Occ. MED EXP (Any one person) $ 10,000 PERSONAL & ADV INJURY $ 2,000,000
GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $ 4,000,000 POLICY X PRO LOC PRODUCTS - COMP/OP AGG $ 4,000,000
JECT
OTHER: POLICY AGGREGATE $ 10,000,000
B AUTOMOBILE LIABILITY 7039895527 08/01/2025 08/01/2026 COMBINED SINGLE LIMIT (Ea accident) $ 1,000,000
X ANY AUTO BODILY INJURY (Per person) $
OWNED

AUTOS ONLY
HIRED

AUTOS ONLY

SCHEDULED
AUTOS

NON-OWNED

AUTOS ONLY
BODILY INJURY (Per accident) $

PROPERTY DAMAGE
(Per accident) $
Comp./Coll. Ded.: $2,000 $

F X UMBRELLA LIAB

EXCESS LIAB

X OCCUR

CLAIMS-MADE
7039984806
RETENTION Umb Catastrophe $25,000
08/01/2025 08/01/2026 EACH OCCURRENCE $ 10,000,000
AGGREGATE $ 10,000,000
DED X RETENTION $ 0 $
C
C
D
G

WORKERS COMPENSATION

AND EMPLOYERS' LIABILITY Y / N

ANYPROPRIETOR/PARTNER/EXECUTIVE
OFFICER/MEMBEREXCLUDED? N
(Mandatory in NH)
If yes, describe under
DESCRIPTION OF OPERATIONS below

N / A
7039895530 08/01/2025 08/01/2026 X PER

STATUTE OTH-
ER
7039895544
7039918871
08/01/2025
08/01/2025
08/01/2026
08/01/2026
E.L. EACH ACCIDENT $ 1,000,000
E.L. DISEASE - EA EMPLOYEE $ 1,000,000
7039929062 08/01/2025 08/01/2026 E.L. DISEASE - POLICY LIMIT $ 1,000,000

DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) RE: Samaritan Purse Park - OMNIA Contract #2017001134
City of Lancaster, its elected officials, officers, employees, and volunteers are included as additional insured, but only insofar as the operations under this contract, as their interests may appear, during and until completion of the referenced project, on a primary and non-contributory basis via attached CG 2010 and CG 2037 (04/13 versions), when required by written contract. A Waiver of Subrogation applies in favor of the additional insured on the Workers Compensation policy, when required by written contract.

CERTIFICATE HOLDER CANCELLATION

City of Lancaster
44933 Fern Avenue
Lancaster, CA 93534

AUTHORIZED REPRESENTATIVE

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE

THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.

ACORD 25 (2016/03)
© 1988-2016 ACORD CORPORATION. All rights reserved.

The ACORD name and logo are registered marks of ACORD
AGENCY CUSTOMER ID: CN102326389
LOC #: Atlanta

ADDITIONAL REMARKS SCHEDULE Page 2 of 2

AGENCY
**MARSH USA, LLC.�

NAMED INSURED
PlayCore Wisconsin, Inc.�
dba GameTime�
150 PlayCore Drive SE�
Fort Payne, AL 35967

POLICY NUMBER

CARRIER NAIC CODE
EFFECTIVE DATE:

ADDITIONAL REMARKS

THIS ADDITIONAL REMARKS FORM IS A SCHEDULE TO ACORD FORM, FORM NUMBER: 25 FORM TITLE: Certificate of Liability Insurance

INSURERS AFFORDING COVERAGE/NAIC # �
INSURER G: National Fire Insurance Co Of Hartford (20478) �

Workers' Compensation (Continued): �
Carrier: Transportation Insurance Company�
Policy Number: 7039918885 (OH, ND, WY, WA)�
Dates: 08/01/2025 - 08/01/2026�
Carrier: Continental Insurance Company �
Policy Number: 7092684051 (CA)�
Dates: 08/01/2025 - 08/01/2026�

WC 7 39895530 - AL,CO,FL,GA,ID,IL,IN,KS,KY,MA,ME,MD,MI,MN,MO,MT,NV,NY,NC,OK,PA,SC,TN,TX,UT,VA � WC 7 39895544 - CA�
WC 7 39918871 - AZ, OR, WI�

The ACORD name and logo are registered marks of ACORD
POLICY NUMBER: MKLV2PBC002465
EFFECTIVE: AUGUST 1, 2025
EXPIRES: AUGUST 1, 2026

COMMERCIAL GENERAL LIABILITY
CG 20 10 0413

THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY

ADDITIONAL INSURED - OWNERS, LESSEES OR

CONTRACTORS - SCHEDULED PERSON OR

ORGANIZATION
This endorsement modifies insurance provided under the following:

COMMERCIAL GENERAL LIABILITY COVERAGE PART

SCHEDULE

Name Of Additional Insured Person(s)
Or Organization(s)

Location(s) Of Covered Operations
As required by written contract executed by both parties prior to loss
All locations
Information required to complete this Schedule, if not shown above, will be shown in the Declarations.

1. Your acts or omissions; or

2. The acts or omissions of those acting on your
behalf;
in the performance of your ongoing operations for
the additional insured(s) at the location(s)
designated above.

However:

1. The insurance afforded to such additional
insured only applies to the extent permitted by
law; and

2. If coverage provided to the additional insured is
required by a contract or agreement, the
insurance afforded to such additional insured will
not be broader than that which you are required
by the contract or agreement to provide for such
additional insured.

B. With respect to the insurance afforded to these
additional insureds, the following additional
exclusions apply:

This insurance does not apply to "bodily injury" or
"property damage" occurring after:

1. All work, including materials, parts or equipment
furnished in connection with such work, on the
project (other than service, maintenance or
repairs) to be performed by or on behalf of the
additional insured(s) at the location of the
covered operations has been completed; or

2. That portion of "your work" out of which the injury
or damage arises has been put to its intended
use by any person or organization other than
another contractor or subcontractor engaged in
performing operations for a principal as a part of
the same project.

C. With respect to the insurance afforded to these
additional insureds, the following is added to
Section Ill - Limits Of Insurance:

If coverage provided to the additional insured is
required by a contract or agreement, the most we
will pay on behalf of the additional insured is the
amount of insurance:

1. Required by the contract or agreement; or

2. Available under the applicable Limits of
Insurance shown in the Declarations;
whichever is less.

This endorsement shall not increase the applicable
Limits of Insurance shown in the Declarations.

© Insurance Services Office, Inc., 2012 Page 2 of 2
CG20100413
POLICY NUMBER: MKLV2PBC002465
EFFECTIVE: AUGUST 1, 2025
EXPIRES: AUGUST 1, 2026

COMMERCIAL GENERAL LIABILITY
CG 20 37 0413
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.

ADDITIONAL INSURED - OWNERS, LESSEES OR

CONTRACTORS - COMPLETED OPERATIONS
This endorsement modifies insurance provided under the following:

COMMERCIAL GENERAL LIABILITY COVERAGE PART

PRODUCTS/COMPLETED OPERATIONS LIABILITY COVERAGE PART

SCHEDULE

Name Of Additional Insured Person(s)
Or Organization(s)

Location And Description Of Completed Operations
As required by written contract executed by both
parties prior to loss
All locations
Information required to complete this Schedule, if not shown above, will be shown in the Declarations.

A. Section II - Who Is An Insured is amended to
include as an additional insured the person(s) or
organization(s) shown in the Schedule, but only
with respect to liability for "bodily injury" or
"property damage" caused, in whole or in part, by
"your work" at the location designated and
described in the Schedule of this endorsement
performed for that additional insured and included
in the "products-completed operations hazard".

However:

1. The insurance afforded to such additional
insured only applies to the extent permitted by
law; and

2. If coverage provided to the additional insured is
required by a contract or agreement, the
insurance afforded to such additional insured
will not be broader than that which you are
required by the contract or agreement to
provide for such additional insured.

8. With respect to the insurance afforded to these
additional insureds, the following is added to Section
Ill - Limits Of Insurance:

If coverage provided to the additional insured is
required by a contract or agreement, the most we will
pay on behalf of the additional insured is the amount
of insurance:

1. Required by the contract or agreement; or

2. Available under the applicable Limits of
Insurance shown in the Declarations;
whichever is less.

This endorsement shall not increase the applicable
Limits of Insurance shown in the Declarations.

© Insurance Services Office, Inc., 2012 Page 1 of 1
CG 20 37 0413
POLICY NUMBER: MKLV2PBC002465
EFFECTIVE: AUGUST 1, 2025
EXPIRES: AUGUST 1, 2026

COMMERCIAL GENERAL LIABILITY
CG 24 04 05 09

WAIVER OF TRANSFER OF RIGHTS OF RECOVERY

AGAINST OTHERS TO US
This endorsement modifies insurance provided under the following:

COMMERCIAL GENERAL LIABILITY COVERAGE PART

PRODUCTS/COMPLETED OPERATIONS LIABILITY COVERAGE PART

SCHEDULE

The following is added to Paragraph 8. Transfer Of
Rights Of Recovery Against Others To Us of
Section IV - Conditions:

We waive any right of recovery we may have against
the person or organization shown in the Schedule
above because of payments we make for injury or
damage arising out of your ongoing operations or
"your work" done under a contract with that person or
organization and included in the "products-completed
operations hazard". This waiver applies only to the
person or organization shown in the Schedule above.

© Insurance Services Office, Inc., 2008 Page 1 of 1
CG 24 04 05 09
Information reguired to complete this Schedule, if not shown above, will be shown in the Declarations.

Name Of Person Or Organization:

As required by written contract executed by both parties prior to loss CNA
I
Product Name
Business Auto

THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.

This endorsement modifies insurance provided under the following:

AUTO DEALERS COVERAGE FORM

BUSINESS AUTO COVERAGE FORM

MOTOR CARRIER COVERAGE FORM
With respect to coverage provided by this endorsement, the provisions of the Coverage Form apply unless modified by this endorsement.

This endorsement identifies person{s) or organization{s) who are "insureds" for Covered Autos Liability Coverage under the Who Is An Insured provision of the Coverage Form. This endorsement does not alter coverage provided in the Coverage Form .

This endorsement changes the policy effective on the inception date of the policy unless another date is indicated below.

Named Insured: PlayCore Group, Inc.

SCHEDULE
Name Of Person(s) Or Organization(s): " Any person or organization whom you have agreed to include as an additional insured under a written contract, provided such contract was executed prior to the date ofloss." Information required to complete this Schedule, if not shown above, will be shown in the Declarations.

Each person or organization shown in the Schedule is an "insured" for Covered Autos Liability Coverage, but only to the extent that person or organization qualifies as an "insured" under the Who Is An Insured provision contained in Paragraph A.1. of Section II - Covered Autos Liability Coverage in the Business Auto and Motor Carrier Coverage Forms and Paragraph 0.2. of Section I - Covered Autos Coverages of the Auto Dealers Coverage Form.

r:o Copyright Insurance Services Office, Inc., 2011

DESIGNATED INSURED FOR COVERED AUTOS LIABILITY COVERAGE Endorsement Effective Date: 08/01/2025
CNA
Form No: CA 20 48 10 13
Endorsement Effective Date: 08/01/2025
Endorsement No: TBD; Page: TBD
Underwriting Company: CONTINENTAL CASUALTY COMPANY
Product Name
Business Auto

Policy No: BUA 7039895527
Policy Effective Date: 08/0l /2025
Policy Page: TBD

:1> Copyright Insurance Services Office, Inc., 2011
y
Workers Compensation And Employers Liability Insurance
Policy Endorsement

We have the right to recover our payments from anyone liable for an injury covered by this policy. We will not enforce our right against the person or organization named in the Schedule. This agreement applies only to the extent that you perform work under a written contract that requires you to obtain this agreement from us.

This agreement shall not operate directly or indirectly to benefit anyone not named in the Schedule.

Any person or organization for which the employer has agreed by written contract, executed prior to loss, may execute a waiver of subrogation. However, for purposes of work performed by the employer in Missouri, this waiver of subrogation does not apply to any construction group of classifications as designated by the waiver of right to recover from others (subrogation) rule in our manual.

Schedule
Any Person or Organization on whose behalf you are required to obtain this waiver of our right to recover from under a written contract or agreement.

The premium charge for the endorsement is reflected in the Schedule of Operations.

All other terms and conditions of the policy remain unchanged.

This endorsement, which forms a part of and is for attachment to the policy issued by the designated Insurers,:
itakes effect on the Policy Effective Date of said policy at the hour stated in said policy, unless another ! effective date (the Endorsement Effective Date) is shown below, and expires concurrently with said policy unless another expiration date is shown below. ·· -------------------------- --·

Form No: WC 00 03 13 (04-1984) C
Endorsement Effective Date: 08/01/2025 Endorsement Expiration Date: 08/01/2026 o Endorsement No: 38; Page: 1 of 1 p
Underwriting Company: American Casualty Company of Reading, Pennsylvania, 151 N Franklin St, r Chicago, IL 60606 i
CNA

ght 1983 National Council on Compensation Insurance.

Policy No: we 7039"895530,
WC7039895544, WC 7039918871,
WC 7039929062
Policy Effective Date: 08/01/2025
Policy Page: 271 of 394

STAFF REPORT
City of Lancaster
CC 17
6/9/2026
TN
Date:June 9, 2026
To: Mayor Parris and City Council Members
From:George N. Harris II, Senior Director/Treasurer – Administrative Services Trolis Niebla, City Manager
Subject:Adoption of Revised Personnel Rules and Regulations Recommendations:
Adopt Resolution No. ____, amending Resolution No. 14-65 approving the revisions to the City of Lancaster Personnel Rules and Regulations.
Repeal and replace the existing Personnel Rules and Regulations with the revised Personnel Rules and Regulations attached hereto.

G.C. Section 84308: No
Fiscal Impact:

The proposed revisions include enhancements to certain employee benefits, including vacation accrual rates, promotional salary adjustments, sick leave cashout eligibility, and sick leave payout upon separation. These changes may result in increased personnel costs and leave-related liabilities over time. Staff anticipate that the fiscal impacts associated with these revisions can be accommodated within existing personnel budgets and future budget planning efforts. The exact fiscal impact will vary based on employee utilization, promotions, years of service, and separation activity and therefore cannot be precisely determined at this time.

Background:

The City of Lancaster Personnel Rules and Regulations establish policies and procedures governing personnel administration, recruitment, classification, compensation, employee relations, disciplinary actions, leave administration, and other employment-related matters. 2 4
0 5
The current Personnel Rules and Regulations were last comprehensively revised in 2015. Since that time, changes in federal and state employment laws, personnel administration practices, and the City's organizational structure have necessitated a comprehensive review and update of the Personnel Rules and Regulations.

The proposed revisions update and clarify numerous provisions throughout the document, including equal employment opportunity protections, recruitment and hiring procedures, employment classifications, disciplinary and appeal procedures, exempt employee designations, organizational references, and administrative provisions. The revisions also include a comprehensive update to the City's Employment of Relatives policy and incorporate changes necessary to maintain compliance with current California employment laws and best practices.

In addition to updating the Personnel Rules and Regulations to reflect current legal requirements, organizational structure, and personnel administration practices, the proposed revisions include several employee benefit enhancements intended to support employee recruitment, retention, and workforce competitiveness. These revisions include:
Floating Holidays: Two working days converted to 20 hours annually. Vacation Accrual: Increased accrual rates.
Promotional Salary Increases: Minimum increase from 5% to 10%. Sick Leave Cashout: Minimum bank reduced from 320 to 160 hours. Sick Leave Upon Separation: Enhanced payout schedules up to 100% after 15 years.

Staff believe these changes will enhance the City's ability to attract, retain, and reward qualified employees while maintaining consistency and competitiveness within the regional labor market.

The revised Personnel Rules and Regulations have been reviewed by staff and legal counsel and are recommended for adoption. In accordance with Section 19.01, any amendments to the Personnel Rules and Regulations require City Council approval.

Attachments:

Resolution No. ____ Adoption of the Revised Personnel Rules and Regulations Exhibit A – Revised Personnel Rules and Regulations
RESOLUTION NO. ____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LANCASTER, CALIFORNIA AMENDING RESOLUTION
NO. 14-65 APPROVING THE REVISIONS TO THE CITY OF

LANCASTER PERSONNEL RULES AND REGULATIONS
WHEREAS, the City Council is authorized pursuant to Personnel Ordinance No. 265 to adopt and amend Personnel Rules and Regulations for the administration of the City's personnel system; and;
WHEREAS, the City of Lancaster Personnel Rules and Regulations establish policies and procedures governing personnel administration, recruitment, classification, compensation, employee relations, disciplinary actions, leave administration, and other employment-related matters; and;
WHEREAS, the Personnel Rules and Regulations were last comprehensively revised in 2015; and;
WHEREAS, changes in federal and state employment laws, personnel administration practices, and the City's organizational structure have necessitated a comprehensive review and update of the Personnel Rules and Regulations; and;
WHEREAS, the proposed revisions update and clarify numerous provisions throughout the Personnel Rules and Regulations, including equal employment opportunity protections, recruitment and hiring procedures, employment classifications, disciplinary and appeal procedures, exempt employee designations, organizational references, administrative provisions, and the City's Employment of Relatives policy; and;
WHEREAS, the proposed revisions also include employee benefit enhancements intended to support employee recruitment, retention, and workforce competitiveness, including modifications to floating holiday benefits, vacation accrual rates, promotional salary increases, sick leave cashout eligibility, and sick leave upon separation benefits; and; WHEREAS, Section 19.01 of the Personnel Rules and Regulations provides that amendments to the Personnel Rules and Regulations shall be approved by resolution of the City Council; and;
WHEREAS, the City Council has reviewed the proposed revisions and finds that adoption of the revised Personnel Rules and Regulations is in the best interests of the City and its employees.

Resolution No. ____

Page 2 ends

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF LANCASTER DOES HEREBY RESOLVE, DETERMINE AND FIND AS FOLLOWS;
Section 1. The revised Personnel Rules and Regulations attached hereto as Exhibit A are hereby approved and adopted.

Section 2. The Personnel Rules and Regulations previously in effect are hereby repealed and replaced by the Personnel Rules and Regulations adopted pursuant to this Resolution.

Section 3. The City Manager, or designee, is authorized and directed to administer and implement the Personnel Rules and Regulations adopted herein.

PASSED, APPROVED, and ADOPTED this ____ day of June, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:
_________________________ ______________________________ ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor
City of Lancaster City of Lancaster
STATE OF CALIFORNIA }
COUNTY OF LOS ANGELES }ss
CITY OF LANCASTER }

CERTIFICATION OF RESOLUTION

CITY COUNCIL
I, __________________________, ___________________________ City of Lancaster, CA, do hereby certify that this is a true and correct copy of the original Resolution No. _____, for which the original is on file in my office.

WITNESS MY HAND AND THE SEAL OF THE CITY OF LANCASTER, on this _________ day of ________________, ________.
(seal)
___________________________________

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C ITY O F L A NCAS TER CALI FOR NIA
Personnel Rules and Regulations
JUNE 2026

Revised June 9, 2026

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Table of Contents PAGE
CHAPTER 1 GENERAL ............................................................................................... 7 Section 1.01 Adoption of Rules and Regulations ................................................................. 7 Section 1.02 Authority of the City Manager ......................................................................... 7 Section 1.03 Purpose .......................................................................................................... 7 Section 1.04 Personnel Policy ............................................................................................. 8 Section 1.05 Exceptions to the Applications of the Rules and Regulations .......................... 8 Section 1.06 City Council's Action on Personnel Matters ..................................................... 9 CHAPTER 2 DEFINITION OF TERMS ....................................................................... 10 Section 2.01 Definitions ................................................................................................... 10 CHAPTER 3 CLASSIFICATION PLAN ...................................................................... 15 Section 3.01 Preparation and Adoption ............................................................................. 15 Section 3.02 Class Titles ................................................................................................... 15 Section 3.03 Class Specifications ..................................................................................... 15 Section 3.04 Classification of Positions ............................................................................. 15 Section 3.05 Position Classification Studies ...................................................................... 15 Section 3.06 Request for New Classification and Allocation .............................................. 16 Section 3.07 Request for Reclassification ......................................................................... 16 Section 3.08 Reclassification............................................................................................. 16 Section 3.09 Non-Discrimination Classification Policy ....................................................... 16 CHAPTER 4 APPLICATIONS, APPLICANTS AND EMPLOYMENT ......................... 17 Section 4.01 Application .................................................................................................... 17 Section 4.02 Selection Process ......................................................................................... 17 Section 4.03 Disqualification ............................................................................................. 17 Section 4.04 Examinations ................................................................................................ 18 Section 4.05 Rating Examinations and Qualifying Scores ................................................. 19 Section 4.06 Notification of Examination Results ............................................................... 19 Section 4.07 Establishment of Eligibility Lists .................................................................... 20 Section 4.08 Kinds of Eligibility Lists ................................................................................. 20 Section 4.09 Removal of Names from Eligibility Lists ........................................................ 20 Section 4.10 Method of Filling Vacancies .......................................................................... 21 Section 4.11 Types of Appointments ................................................................................. 21 Section 4.12 Employment of Relatives .............................................................................. 22 3 PERSONNEL RULES AND REGULATIONS June 2026

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Section 4.13 Continued Employment ................................................................................ 23 Section 4.14 Layoff Procedure .......................................................................................... 23 Section 4.15 Reinstatement & Reemployment .................................................................. 23 Section 4.16 Transfer ........................................................................................................ 24 Section 4.17 Promotion ..................................................................................................... 24 Section 4.18 Demotion ...................................................................................................... 24 Section 4.19 Temporary Assignment and Appointment -- “Out of Class” Pay .................... 25 CHAPTER 5 COMPENSATION AND HOURS ........................................................... 26 Section 5.01 Preparation of Pay Plan ................................................................................ 26 Section 5.02 Adoption of Pay Plan .................................................................................... 26 Section 5.03 Pay Administration ........................................................................................ 26 Section 5.04 Advancement within Salary Range ............................................................... 27 Section 5.05 Salary Increases Following Promotion .......................................................... 27 Section 5.06 Salary Decreases Following Demotions ........................................................ 27 Section 5.07 Salary Following Transfers ........................................................................... 28 Section 5.08 Salary Following Reclassification .................................................................. 28 Section 5.09 Adjustment of Salary Ranges ....................................................................... 28 Section 5.10 Salary Adjustment -- Special Circumstances................................................ 28 Section 5.11 Standard Work Period .................................................................................. 28 Section 5.12 Exceptions to Standard Work Periods ....................................................... 28 Section 5.13 Attendance ................................................................................................... 29 Section 5.14 Pay Periods .................................................................................................. 29 Section 5.15 Deductions ................................................................................................... 29 Section 5.16 Overtime ...................................................................................................... 30 Section 5.17 Overtime Reporting ...................................................................................... 30 Section 5.18 Overtime Not Applicable ............................................................................... 31 Section 5.19 Holidays ....................................................................................................... 31 Section 5.20 Employees Required to Work on Holidays .................................................... 32 Section 5.21 Holidays Falling During Approved Leaves of Absence without Pay ......... 33 Section 5.22 City Paid Benefits ......................................................................................... 33 Section 5.23 Compensation on Call Back .......................................................................... 33 Section 5.24 Training Time ............................................................................................... 33 Section 5.25 Standby Policy.............................................................................................. 34 Section 5.26 Lunches and Breaks ..................................................................................... 34 4 PERSONNEL RULES AND REGULATIONS June 2026

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CHAPTER 6 PROBATIONARY PERIOD ................................................................... 35 Section 6.01 Appointment following Probationary Period ................................................... 35 Section 6.02 Objective of Probationary Period .................................................................. 35 Section 6.03 Employee Performance Report ..................................................................... 35 Section 6.04 Rejection of a Probationary Employee .......................................................... 36 CHAPTER 7 PERFORMANCE EVALUATIONS ........................................................ 37 Section 7.01 Policy ........................................................................................................... 37 Section 7.02 Performance Evaluation Reporting ............................................................... 37 Section 7.03 Review with Employee ................................................................................. 37 CHAPTER 8 TERMINATION OF EMPLOYMENT ...................................................... 38 Section 8.01 Resignation .................................................................................................. 38 Section 8.02 Lay-off .......................................................................................................... 38 Section 8.03 Discharge ..................................................................................................... 38 Section 8.04 Retirement .................................................................................................... 39 CHAPTER 9 VACATION LEAVE ............................................................................... 40 Section 9.01 Statement of Policy ...................................................................................... 40 Section 9.02 Eligibility ....................................................................................................... 40 Section 9.03 Vacation Accrual .......................................................................................... 40 Section 9.04 Maximum Vacation Accrual .......................................................................... 41 Section 9.05 Use of Vacation ............................................................................................ 41 Section 9.06 Vacation Payment ........................................................................................ 42 Section 9.07 Holidays Falling During Vacation Leave ........................................................ 42 Section 9.08 Vacation Earned During Leave of Absence ................................................... 42 Section 9.09 Vacation - Miscellaneous .............................................................................. 42 CHAPTER 10 SICK LEAVE .......................................................................................... 43 Section 10.01 Statement of Policy..................................................................................... 43 Section 10.02 Eligibility ..................................................................................................... 43 Section 10.03 Accrual ....................................................................................................... 43 Section 10.04 Accumulation .............................................................................................. 44 Section 10.05 Use............................................................................................................. 44 Section 10.06 Misuse of Sick Leave .................................................................................. 44 Section 10.07 Sick Leave During Vacation ........................................................................ 44 Section 10.08 Sick Leave Payment Policy ........................................................................ 45 Section 10.09 Extended Sick Leave .................................................................................. 45 5 PERSONNEL RULES AND REGULATIONS June 2026

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Section 10.10 Related Leave Chargeable to Sick Leave ................................................... 45 Section 10.11 Sick Leave and Temporary Disability Related to an On -the-Job Injury .. 45 Section 10.12 Off-the-Job-Injury ....................................................................................... 46 Section 10.13 Provisions Related to the Family and Medical Leave Act ............................ 46 CHAPTER 11 OTHER LEAVES OF ABSENCE ............................................................ 55 Section 11.01 Authorized Leave of Absence Without Pay ................................................. 55 Section 11.02 Military Leave of Absence ........................................................................... 55 Section 11.03 Maternity Leave of Absence ....................................................................... 56 Section 11.04 Jury Duty .................................................................................................... 56 Section 11.05 Bereavement Leave of Absence ................................................................. 57 Section 11.06 Unauthorized Leave of Absence ................................................................. 57 CHAPTER 12 DISCIPLINARY ACTION AND EFFECT ............................................. 58 Section 12.01 Disciplinary Action ...................................................................................... 58 Section 12.02 Discharge ................................................................................................... 59 Section 12.03 Demotion .................................................................................................... 59 Section 12.04 Reduction in Pay ........................................................................................ 59 Section 12.05 Suspension ................................................................................................ 59 Section 12.06 Miscellaneous ............................................................................................. 60 CHAPTER 13 GRIEVANCE PROCEDURE ............................................................... 61 Section 13.01 Definition .................................................................................................... 61 Section 13.02 Time Limits ................................................................................................. 61 Section 13.03 Informal Procedure ..................................................................................... 61 Section 13.04 Formal Procedure ....................................................................................... 61 Section 13.05 City Manager Review ................................................................................. 62 CHAPTER 14 APPEAL AND HEARING PROCEDURE ............................................ 63 Section 14.01 Statement of Policy..................................................................................... 63 Section 14.02 Purpose of Rules ........................................................................................ 63 Section 14.03 Pre- Discipline Procedure (Skelly Process) ............................................... 63 Section 14.04 Appeal Procedure ....................................................................................... 63 CHAPTER 15 EMPLOYER AND EMPLOYEE RELATIONS ......................................... 70 Section 15.01 Statement of Policy..................................................................................... 70 Section 15.02 City Rights .................................................................................................. 70 Section 15.03 Rights of Employees ................................................................................... 72 Section 15.04 Equal Employment ..................................................................................... 72 6 PERSONNEL RULES AND REGULATIONS June 2026

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Section 15.05 Rights of Employees to Representation ...................................................... 72 CHAPTER 16 EMPLOYEE TRAINING AND EDUCATION PROGRAMS ..................... 73 Section 16.01 Statement of Policy..................................................................................... 73 Section 16.02 On-The-Job-Training .................................................................................. 73 Section 16.03 Education Programs ................................................................................... 73 Section 16.04 Tuition Reimbursement Plan ....................................................................... 73 CHAPTER 17 REPORTS, RECORDS AND NOTICES ................................................. 75 Section 17.01 Official Roster ............................................................................................. 75 Section 17.02 Change of Status Report ............................................................................ 75 Section 17.03 Notification of Change by Employees ......................................................... 75 Section 17.04 Release of Personal Information ................................................................. 75 Section 17.05 Destruction of Records ............................................................................... 75 CHAPTER 18 MISCELLANEOUS ................................................................................. 76 Section 18.01 Incompatible Activity of City Employees ...................................................... 76 Section 18.02 Gifts and Gratuities ..................................................................................... 76 Section 18.03 Administrative Regulations ......................................................................... 77 Section 18.04 Directives ................................................................................................... 77 Section 18.05 Avoidance of Inequities ............................................................................... 77 CHAPTER 19 AMENDMENTS AND REVISION TO THE PERSONNEL RULES ...... 78 Section 19.01 Amendments by Resolution of the City Council ........................................... 78 Section 19.02 Notification of Amendments ........................................................................ 78 7 PERSONNEL RULES AND REGULATIONS June 2026

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CHAPTER 1 GENERAL

Section 1.01 Adoption of Rules and Regulations
Whereas, the City Council is authorized and directed under the provisions of the Personnel Ordinance No. 265 to adopt and, from time to time, to amend City Rules and Regulations for the administration of the personnel system; therefore, the following Rules and Regulations have been approved by Resolution 82-4 of the City of Lancaster. These Rules and Regulations originally became effective on the 7th day of February, 1982 and have been amended.

Section 1.02 Authority of the City Manager

In accordance with the established framework of the Municipal Code of the City of Lancaster, the City Manager, as the appointing power, has general control and supervision over the affairs of the City; the authority to establish, when not in conflict with these Rules and Regulations, such other policies and procedures as he/she deems necessary for the control and supervision of the affairs of the City; the power to appoint all officers, department Director s and the employees of all City departments, and to remove same subject to these Rules and Regulations and the Charter of the City of Lancaster.

The City Manager may delegate to the department Directors the power to appoint individuals to City service.

The City Manager may delegate to the Human Resources Director the authority to administer the Classification and Salary Plan; prepare an individual employment folder for each employee containing all papers and records pertinent to an employee's work history; implement the examination programs and such other aspects of the overall human resources program as he/she deems necessary.

Section 1.03 Purpose
The objective of these Rules and Regulations is to facilitate efficient, effective and economical services to the public and to provide fair and equitable systems of human resources management in the municipal service. These Rules set forth in detail those procedures which ensure similar treatment for applicants and employees, and define the obligations, rights, privileges, benefits and prohibitions which are placed upon all employees in the competitive service of the City.
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Section 1.04 Personnel Policy
It is hereby declared the Personnel Policy of the City of Lancaster that:

A. Employment and promotion in the competitive service of the City of Lancaster shall be based on merit and fitness, and regardless of race, religious creed, sex, gender identity, gender expression, sexual orientation, color, national origin, ancestry, age (40 and over), physical or mental disability, pregnancy, reproductive health choices, genetic characteristics or information, medical condition, marital status, military and veteran status and/or any other category protected by federal and/or state law or on the basis of a perception that an individual is associated with a person who has, or is perceived to have, any of these characteristics.

B. Tenure of employees covered by these Rules shall be subject to good behavior, satisfactory work performance, necessity for the performance of the work and the availability of funds.

C. Department heads may create rules and regulations more specific to the department's operation. None of the department rules, regulations or directives shall conflict with or supersede any provisions of the Personnel Rules and Regulations, and in the event of any conflict, the same shall be resolved in favor of these Rules and Regulations. All departmental rules established by the department Director shall be approved by the City Manager.

D. In accepting employment with the City of Lancaster, each employee agrees to be governed by and to comply with these Rules and Regulations, administrative rules and procedures established by the City Manager pursuant thereto, and rules, regulations and directives of the department in which he/she is employed.

Section 1.05 Exceptions to the Applications of the Rules and Regulations
The Rules and Regulations shall apply to all offices, positions and employees in the service of the City, except the following:

A. Elective Officers;

B. Members of appointive boards, commissions and committees;

C. Persons engaged under contract to supply expert, professional or technical services;

D. Volunteer personnel

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E. Emergency employees who are hired to meet the immediate requirements of an emergency condition, such as fire, flood, earthquake, or crime, which threatens life or property;
F. The City Manager;

G. The City Attorney;

H. Directors;

I. Deputy City Managers and Assistant City Managers; and

J. Assistants to the City Manager*, whether executive or clerical, as designated by the City Manager in writing.

The provisions of the personnel rules relating to attendance and leaves shall apply to the holders of full-time exempt positions.

The City Manager may, by written administrative policy, apply any provision or provisions of these Rules and Regulations to any person or position exempted from these Rules and Regulations. (
*The Rules and Regulations have been applied to these
designated positions.)

Section 1.06 City Council's Action on Personnel Matters Should the need arise for the City Council to consider a personnel item any such sessions of the City Council shall be held at the regularly called City Council meetings.

Any meeting may be adjourned to a time certain and to a place designated by the Mayor.

In addition, the City Council may hold special meetings upon the call of the Mayor or a majority of the members of the Council. A majority of the members of the Council shall constitute a quorum for the transaction of business. Meetings shall be conducted in accordance with such rules and procedures as may be adopted by the City Council.

City Council hearings shall be public, and subject in accordance with the Brown Act" Government Code Section 54950 et. seq. The hearing need not be conducted according to technical rules relating to evidence and witnesses.

CHAPTER 2 DEFINITION OF TERMS

Section 2.01 Definitions
The following terms, whenever used in these Rules and Regulations, shall be defined as follows:

1. Advancement shall mean a salary increase within the limits of the pay range established for a class.
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2. Allocation shall mean the official assignment of an individual position to its appropriate class in accordance with the duties performed and the authority and responsibilities exercised.

3. Appeal Procedure shall mean the right of an employee to appeal for a hearing as a result of disciplinary action taken.

4. Applicant shall mean a person who has filed an application for an examination.

5. At-Will or Exempt Employee shall mean an employee who serves at the pleasure of the appointing power and does not serve a probationary period.

6. Appointing Power shall mean the City Manager and/or any official or group of officials to whom he/she has delegated the authority to make appointments to the position to be filled.

7. Candidate shall mean an applicant who is participating in an examination.

8. City shall mean the City of Lancaster.

9. City Council shall mean the City Council of the City of Lancaster.

10. Class shall mean a group of positions sufficiently similar in duties, authority, and responsibility, to permit grouping under a common title in the equitable application of common standards of selection, transfer, promotion, demotion and salary.

11. Classification Plan shall mean maintenance of class specifications of positions in the competitive service of the City of Lancaster.

12. Compensation shall mean the salary, wage, allowances and all other forms of valuable consideration earned by or paid to any employee in remuneration for services in any City position.

13. Competitive Examination shall mean an examination in which one or more candidates compete against a criteria established by the Human Resources Director.

14. Competitive Service shall mean all employees hired through competitive procedures established by the Human Resources Director.

15. Demotion shall mean a change in status of an employee from a position in one class to a position in a lower class having lesser duties, responsibilities, lower qualifications and a lower range of compensation.

16. Discharge or Dismissal shall mean termination from employment for 11 PERSONNEL RULES AND REGULATIONS June 2026

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disciplinary cause.

17. Disciplinary Action shall mean to take action against an employee for cause and shall include discharge (dismissal), demotion, suspension, or a combination of the aforementioned actions.

18. Eligibility List shall mean a list of individuals who have achieved a minimum qualifying score in an examination for employment with the City of Lancaster.

19. Grant shall mean a position authorized and funded by a grant.

20. Management Employee shall mean specifically appointed officials, the City Manager, Assistant/Deputy City Manager, Assistant to the City Manager, Directors, and assistants to heads of departments, of the City who are designated by the City Manager as key personnel to City operation and who may be exempt under the provisions of these Rules and Regulations.

21. MOU shall mean a Memorandum of Understanding with a recognized employee group.

22. Open Competitive Examination shall mean an examination open to all qualified persons, including City employees.

23. Oral Board shall mean an interviewing and evaluating board composed of a person or persons knowledgeable in a field of work compatible to the position being examined in a selection process.

24. Part-time shall mean a position having a work week of fewer hours than the standard work week established for a full-time position.

25. Pay Status shall mean the status of an employee during any given period in which he/she is at work, on vacation, sick leave, injury leave as the result of an industrial accident, leave of absence with pay, jury duty or any other approved leave of absence with pay.

26. Performance Evaluation shall reference an evaluation of the quality and quantity of work performed and other characteristics which shall be considered in rating and reporting the ability, performance, effectiveness, efficiency of the respective employee’s value to the City service.

27. Personnel shall mean all persons employed within the operation of the City.

28. Policy shall mean a settled course of action or direction established by the Lancaster City Council or an appropriate authority.

29. Personnel Ordinance shall refer to Ordinance No. 265, as may be amended from time to time, creating the personnel system for the City. 12 PERSONNEL RULES AND REGULATIONS June 2026

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30. Position shall mean the combination of duties and responsibilities legally assigned to an employee and performed on either a full or part-time basis.

31. Probationary Period shall mean a working test period during which an employee is required to demonstrate fitness for the duties of the position to which appointed by actual performance of those duties.

32. Promotion shall mean the change in employee status to a position in a higher class with a higher rate of pay and more responsible duties.

33. Promotional Examination shall mean an examination open only to City employees.

34. Reclassification shall mean the reassignment of a position by raising it to a higher class, reducing it to a lower class, or moving it to another class of the same salary level on the basis of significant changes in the kind or difficulty of duties and responsibilities in such position.

35. Reemployment shall mean the rehire of a regular employee within one year of that employee’s layoff due to lack of work or inadequate funds to the same class held at the time of layoff.

36. Reprimand shall mean a notice either orally or written to an employee, detailing behavior which needs to change in order to meet department standards.

37. Regular Employee shall mean an employee who has completed a probationary period and whose position is expected to continue from year to year, subject to budgetary considerations.

38. Reinstatement shall mean the reemployment of a former regular employee without examination, if within one year following said individual's resignation in "good standing". Such action is subject to approval by the department Director and the City Manager.

39. Resignation shall mean the separation of an employee from the competitive service which is voluntary and conclusive on his/her own accord.

40. Salary Schedule shall mean a set of basic salary rates established for specific classes of positions in the City employment. Salary rates are designated in hourly, bi -weekly and monthly computations, each having a specified salary range number.

41. Salary Range shall mean a schedule of salaries within specified minimum and maximum amounts.

42. Shall and May as used in these Rules and Regulations have the following meanings:
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Shall is mandatory and May is permissive.

43. Suspension shall mean the temporary separation from the service of an employee with or without pay, for disciplinary purposes, and for a definite period of time, pursuant to written notice.

44. Temporary or Part-Time Employee shall mean an employee who is in a position which is not regularly budgeted, typically of limited duration, and is not subject to a probationary period. All temporary and part-time employees are “at-will” and are not part of the competitive service. Temporary or part -time employees may not work more than 980 hours in any fiscal year or work a full -time work schedule in excess of six months, without express prior written approval of the City Manager.

45. Termination shall mean the act of separation from employment.

46. Transfer shall mean a change of an employee from one position to another position in the same class or another class having the same minimum and maximum salary limits, involving the performance of similar duties and requiring substantially the same basic qualifications.

47. Workday shall mean a designated portion of a twenty -four hour period as determined administratively and without regard to the calendar day. For the purpose of computing benefits (i.e. sick leave, vacation, holidays, etc.), the standard workday shall be interpreted in accordance to employees’ normal work schedule.

48. Work Week shall mean a designated number of hours during a seven (7) day period as determined administratively and without regard to the calendar week. For the purpose of computing benefits (i.e., sick leave, vacation, holidays, etc.), the standard work week shall be interpreted as forty (40) hours.

49. Y-Rate shall mean a salary rate outside of the established salary range for the classification resulting from a reclassification to a class with a lower maximum salary which shall apply only to the incumbent who is reclassified.

CHAPTER 3 CLASSIFICATION PLAN

Section 3.01 Preparation and Adoption
The Human Resources Director shall prepare and maintain the Classification Plan.

The Classification Plan shall consist of those classes of positions in the City service as approved by the City Council in adopting, amending or revising the Plan.

Section 3.02 Class Titles
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The class title shall be the official designation of an individual position or group of positions sufficiently similar to be grouped together as a class. Class titles shall be utilized in all official records when necessary to identify the position an employee occupies.

Section 3.03 Class Specifications
A class specification shall be a written record providing the title and definition of a class, a listing of illustrative examples of the duties to be performed, and the qualifications necessary for consideration for appointment. Qualifications may be stated as minimum or as desirable and shall be revised as the need arises. A class specification may include other pertinent information as deemed necessary by the Human Resources Director.

Class specifications shall be descriptive and are not to be interpreted as restrictive.

Section 3.04 Classification of Positions
All positions in the City service shall be reviewed and assigned to a class. A class may include a single position or a grouping of positions which are sufficiently similar in duties, functions and responsibilities so as to be identified by the same class title, use the same class specification and be equitably assigned to the same salary range.

Section 3.05 Position Classification Studies
The Human Resources Director shall have the right to initiate and conduct studies of any position in the competitive service to determine such positions are properly classified. Said right shall include access to department records considered pertinent to such study, consultation with employees and/or supervisors regarding duties, functions and responsibilities of the position, and the collection of such other information believed necessary for making a decision.

Section 3.06 Request for New Classification and Allocation When recommending the creation of a new class, the Human Resources Director shall submit for the department Director’s review and comment, the class specification for the new class. The new class specification shall be submitted to the City Manager for approval. Upon approval of the City Manager, the Human Resources Director shall allocate such position(s) as required to the new class.

No position shall be allocated to a new class until said class has been approved, by appropriate amendment to the Classification Plan, by the City Council and assigned to a salary range.

A department Director, when requesting a new classification to be created, shall, upon request of the Human Resources Director, provide information pertinent to class specifications.

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Section 3.07 Request for Reclassification

When a department Director believes a position is not properly classified due to a significant change in the duties, functions and responsibilities, the department Director may request that a Position Classification Study be initiated by the Human Resources Director for the position in question.

Section 3.08 Reclassification
The Human Resources Director shall recommend to the City Manager the reclassification of any position(s) determined to be improperly classified. Upon the approval of the City Manager of such reclassification, the Human Resources Director shall allocate the position to the proper class.

CHAPTER 4 APPLICATIONS, APPLICANTS AND EMPLOYMENT

Section 4.01 Application
All candidates for employment shall file a completed application form with the City of Lancaster Human Resources Department. The form and content of such form shall be as prescribed by said Human Resources Department.

Section 4.02 Selection Process
Examinations for employment shall include any technique which, in the opinion of the Human Resources Director, fairly measures the job -related qualifications of applicants. These may include written tests, interviews, performance tests, and background investigations, Medical examinations, which may include a drug screen, will only be given after a conditional job offer is made.

Unless otherwise permitted or required by law, the City shall not inquire into or consider conviction history information until after a conditional job offer has been made.

Individualized assessments of candidates with conviction histories will be made in accordance with Government Code section 12952.

Upon completion of the selection process, the appointing power may make appointments from those candidates who, on the basis of their performance in the selection process, appear most qualified for the position under consideration and notify the Human Resources Department immediately of the appointment. The appointment shall become effective when the selected applicant has signed all official papers required by the City, and those papers bear the appropriate signatures confirming the appointment.

Persons considered for appointment to any class of work in the City service may be required to provide and/or sign certain necessary documents such as: loyalty oath, birth certificate, fingerprints, driver's license, high school diploma, educational transcripts, 16 PERSONNEL RULES AND REGULATIONS June 2026

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and military discharge papers.

Section 4.03 Disqualification
The Human Resources Director may reject any application which indicates on its face that the applicant does not possess the qualifications necessary for the position and/or that appointment of such applicant would be deemed contrary to the best interests of the City. Reasons for disqualification may include, but shall not be limited to, the following deficiencies:

A. Inability to perform the essential functions of the position sought, with or without reasonable accommodation, following an interactive process and in accordance with applicable state or federal law.

B. Lacking in any of the established requirements for the position.

C. Violation of any provision of these Rules.

D. Criminal conviction which prohibits lawful employment under any circumstances, or which City has determined disqualifies applicant after the issuance of a conditional offer of employment and individualized assessment of conviction history, in accordance with these Rules and applicable law.

E. Deception, fraud or incompleteness of the application.

F. Request by applicant to remove his/her name from consideration.

G. Failure to reply within a reasonable time, as specified by the Human Resources Director, to communications concerning availability for employment.

Whenever an application is rejected, notice of such rejection, with statement of reason, shall be mailed to the applicant by the Human Resources Director.

Section 4.04 Examinations
A. Conduct of Examinations: The Human Resources Director shall be responsible for preparation and administration of all examinations for City positions. The Human Resources Director may deputize any qualified employee of the City to provide this service. The City may contract with any competent agency or individual(s) to conduct and score the examinations.

B. Nature and Type of Examinations: The type of examination shall be decided by the Human Resources Director and will comply with provision in Section 4.02. The examination may be assembled, unassembled, written, oral or by demonstration, evaluation of education, experience, skills or any test of manual skills or physical fitness which fairly evaluates the relative capacities of the candidate.

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Examinations shall be designed to provide equal opportunity to all candidates by being based on any analysis of the essential requirements of the class, covering only factors related to such requirements, and by ensuring that all candidates can understand and respond to the questions.

C. Promotional Examinations: Promotional examinations shall be those competitive examinations in which only current employees of the City, who are appointed to a regular position and who meet the requirements set forth in the examination announcement, shall be allowed to compete. It shall be the
determination of the Human Resources Director as to when a promotional examination will be conducted. Promotional examinations will be subject to the provisions of Section 4.02.

D. Open Competitive Examinations: Open competitive examinations shall be those examinations in which any individual meeting the requirements as outlined in the employment opportunity announcement will be allowed to apply. Open examinations shall be required for all positions in the competitive service, excepting those designated by the Human Resources Director as being Promotional. Open competitive examinations for entry level classes may be a competition among candidates or the competition of a candidate or candidates against a standard established by the Human Resources Director.

Such standards shall be in conformance with applicable law.

E. Employment Opportunity Announcements: The Human Resources Department shall have prepared an employment opportunity announcement for each classification scheduled for examination. Said announcement shall be posted in City Hall and when appropriate, other recruitment methods shall be utilized to insure that all segments of the labor market available to the City are utilized. Such announcement shall be available upon request to the Human Resources Department. The employment opportunity announcement shall be of a general nature and content to adequately inform prospective applicants of the title of the class; the typical duties of the class being examined for; the qualification requirements; the examining process or listing of examination parts; the dates, time, place and manner of making application; salary range for class; final filing date and may include a tentative examination date.

Section 4.05 Rating Examinations and Qualifying Scores

The minimum rating for which eligibility may be achieved on an examination, or any part of an examination will be established by the Human Resources Department. A candidate's final rating in a given examination shall be the score or combination of his/her scores attained on each competitive part of the examination. Failure in one part of the examination may be grounds for declaring an applicant's failure to qualify or his/her disqualification from competing in subsequent parts of the examination. The Human Resources Department may specify, as part of an examination, tests which are qualifying only.
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Section 4.06 Notification of Examination Results
Each candidate in an examination shall be given notice of the results thereof, and, if successful, that his/her name will appear on the employment list.

Section 4.07 Establishment of Eligibility Lists
After completion of an examination, the Human Resources Director shall prepare and keep available an eligibility list consisting of the names of candidates who qualified in the examination. The list shall be certified by the Human Resources Director as a valid list. Upon certification, the list shall become effective and shall remain in effect for one year, unless exhausted sooner, and may be extended prior to expiration date by the Human Resources Director for a period not to exceed two years.

Such applicants shall be deemed as qualified for appointment, pending further review by the Human Resources Department and other qualifying procedures such as reference checks, medical examinations or background investigations.

Section 4.08 Kinds of Eligibility Lists
Eligibility lists shall be of four kinds:

A. Open competitive eligibility lists, consisting of candidates who have qualified through open competitive examinations and from which appointments shall be made.

B. Promotional eligibility lists, consisting of employees who have qualified through promotional examinations and from which appointments shall be made.

C. Re-employment lists, consisting of employees who have been laid off. Such employees shall be placed on appropriate re-employment lists in the order of their competency, as reflected on their performance evaluation(s), from highest to lowest, and will remain on such list for a period of one year, unless such persons are re-employed sooner.

D. Reinstatement lists, consisting of employees who have resigned in good standing. Such action is subject to approval by the department Director and City Manager.

Section 4.09 Removal of Names from Eligibility Lists
The name of any person appearing on an eligibility list shall be removed by the Human Resources Director for any of the following reasons:

A. Upon written notice from an eligible applicant requesting removal of his/her 19 PERSONNEL RULES AND REGULATIONS June 2026

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name.

B. Upon notice from an eligible applicant declining appointment.

C. If an eligible applicant fails to respond to a notice of certification mailed to his/her last known address.

D. If a report of a background investigation is unsatisfactory.

E. Upon the recommendation of an appointing power and approval of the City Manager after the eligible applicant has been considered for employment and his/her employment would not be in the best interest of the City.

F. If less than three (3) eligible applicants remain on the eligibility list, the appointing power may request that the list be canceled and a new employment list established.

Section 4.10 Method of Filling Vacancies
All vacancies in the competitive service shall be filled by re -employment, reinstatement, transfer, demotion, or appointment from established lists. In the absence of persons eligible in such manner, temporary, provisional appointments may be made under the provisions of these Rules and Regulations. The appointing power may appoint any applicant on the open or promotional list regardless of final status in the testing process.

Whenever a vacancy in the competitive service is to be filled, the department Director shall notify the Human Resources Department. The Human Resources Department shall advise the department Director as to the availability of employees for reinstatement, requests for transfers, demotions and of eligibles on employment lists for the class.

To meet the immediate requirements of an emergency condition, such as extraordinary fire, flood or earthquake, which threatens public life or property, any legally competent officer or employee may employ such persons as may be needed for the duration of the emergency without regard to the personnel ordinance or rules affecting appointments. As soon as possible, such appointments shall be reported to the Human Resources Department.

Section 4.11 Types of Appointments
Employment in the City service is divided into the following categories:

A. Emergency shall be the appointment of a person to a position to meet immediate needs of an emergency situation (i.e. Civil disaster). This position would not specifically be authorized or funded in the budget.

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B. Exempt shall include all appointed officials; the City Manager, assistants to the City Manager, whether executive or clerical, Directors , Assistant Directors, and other positions designated as Executive Management, Mid- Management, or Professional/Supervisory by the City Manager.

C. Grant shall be the appointment of a person to a position authorized and funded by a grant.

D. Limited Term shall be the appointment of a person to an established position for a period of limited duration, usually one year.

E. Probationary shall be the appointment of a person to an established and authorized position in which the employee must demonstrate his/her fitness for the position during a designated time span. Probationary employees serve at-will” and may be separated from employment with or without cause or notice.

F. Provisional shall be the appointment of a person with the minimum requirements for the position in the class, in the absence of a current list.

G. Regular shall be the appointment of a person who has completed his/her probationary period to a position established in the Classification Plan and authorized by the Lancaster City Council in the current fiscal budget, a position which is expected to exist for an indefinite period of time.

H. Temporary shall be the appointment of a person to a position of either a short period of time (limited duration, usually less than one year) or seasonal work.

Probationary, exempt Executive Management, exempt Mid- Management, and exempt Professional/Supervisory employees shall be considered "at will" employees.

An employee appointed to any of the above categories may be designated as confidential personnel by the City Manager.

An employee appointed to any of the above categories may be designated as either full-time or part-time. Part-time shall mean a position having a work week of fewer hours than the standard work week established for a full-time position.

Section 4.12 Employment of Relatives

A. Definitions.

Unless otherwise specifically referenced in another Rule, these definitions only apply to the application of this Rule (Section 4.12).

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Applicant: A person who applies for a position at the City and is not a current employee (as defined herein).

Change of Status: A change in the legal status or personnel status of one or more current employees. Changes in legal status include, but are not limited to marriage, divorce, separation, or any other change in familial status whereby a current employee becomes or ceases to be a family member of another current employee.

Changes in personnel status include, but are not limited to promotion, demotion, transfer, resignation, retirement, termination, work location, or shift assignment.

Current Employee: A person who is presently an employee, elected official, or appointed official of the City.

Direct Supervision: Holding one or more of the following positions, in a regular, acting, overtime, or other appointment:
• A position in an employee’s direct line of supervision; • A position that requires functional supervision of other employees, such as a lead worker, crew leader, or shift supervisor; or
• A position that requires participation in personnel actions including appointment, transfer, promotion, demotion, layoff, suspension, termination, assigning work, approving merit increases, conducting evaluations, and/or making grievance adjustments.

Family Member: A spouse, domestic partner, parent, sibling, or child (whether by birth, placement, marriage, or other legal status), grandchild, grandparent, aunt, uncle, cousin, niece, nephew, or any relationship of a similar nature as those described herein (including but not limited those of “in-law” and “step- “).

B. Prohibited Conduct

Family members are prohibited from engaging in any job-related conduct where their familial relationship does or could affect, impact, or create the perception that the familial relationship did or could affect the performance of their job duties. This includes:

• Participation directly or indirectly in the recruitment or selection process for a position for which a family member is an applicant;
• Direct supervision of a family member that does not comply with the limitations set forth herein;
• Performing shared duties on the same or related work assignments; • Family members having the same immediate supervisor; or • Conduct by one or more family members that has an adverse effect on supervision, safety, security, or morale.
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Individuals who are family members of a person holding any of the following positions are prohibited from full-time employment with the City without exception: any elected officials, City Manager, Assistant City Manager, Finance Director / Human Resources Director, Human Resources Manager, Human Resources Assistant Manager, Chief of Police, Assistant Chief of Police and any employee who routinely evaluates and makes determinations and/or recommendations regarding claims against the City. Any individual who, as of the effective date of this policy, is already employed in a full-time position and is a family member of one of the positions identified in this paragraph may be permitted to continue in their current position subject to the approval of the City Manager.

C. Guidelines for Applicants

All qualified applicants are allowed to apply for employment with the City and to compete in the examination process. However, the City reserves the right to reasonably regulate, condition, or prohibit the employment of an applicant if such employment would be in violation of this Rule.

Each applicant must disclose the identity of any family member who is a current employee or applicant, to the extent such applicant is aware that a family member is also an applicant, for City employment.

Where the applicant is certified as eligible for employment and has a family member who is a current employee or applicant, the Human Resources Director shall evaluate:
• If business reasons (including supervision, safety, security, or morale) require that the City refuse to hire the applicant into a position under direct supervision by the applicant’s family member; or
• If business reasons (including supervision, safety, security, or morale) demonstrate the potential for conflicts of interest that would require the City to refuse to permit the applicant to work in the same department, division, or facility as the applicant’s family member.

If the Human Resources Director determines that either of the above criteria apply, the Human Resources Director may exercise discretion to take one or more remedial measures to modify, regulate, condition, or assign duties in such a way as to minimize or eliminate the potential negative impacts on supervision, safety, security, or morale. If authorized, such hire will be subject to ongoing monitoring as set forth below. Alternatively, the Human Resources Director may either reject the applicant or consider hiring the applicant in a position that the Human Resources Director has determined does not conflict with the reasons for exclusion above.

When an otherwise eligible applicant is refused appointment by virtue of this section, the applicant’s name shall remain on the eligibility list for future openings in the same classification. The Human Resources Director shall make a determination consistent with this 23 PERSONNEL RULES AND REGULATIONS June 2026

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section each time the affected applicant is considered for hire.

D. Guidelines for Current Employees

Employees must report a change of legal status to the Human Resources Director within a reasonable time, not to exceed 30 days, after the effective date of the change of status.

Whenever feasible, employees shall report a change of legal status in advance of the effective date.

Within 30 days of receiving such notice, the Human Resources Director shall undertake a case-by-case consideration and individualized assessment of the particular work situation to determine whether the change of legal status has the potential to negatively impact supervision, safety, security, or morale, including any measures that may be needed prior to future changes in personnel status.

Consideration of any subsequent change in personnel status will similarly require an assessment by the Human Resources Director in conjunction with the department Director to avoid or minimize any Prohibited Conduct that may result.

The Human Resources Director shall consult with an affected department Director and will make a good faith effort to modify, regulate, transfer, condition, or assign duties in such a way as to minimize or eliminate the negative impacts on supervision, safety, security, or morale from the change in legal status and/or proposed change in personnel status.

Notwithstanding the above provisions, the City retains the right, in its sole discretion, to determine that the potential for negatively impacting supervision, safety, security, or morale cannot be sufficiently minimized and to take further action as set forth herein.

E. Monitoring by Department Director

Following a change of status of current employees or the hire of a family member, the affected department Directors must reasonably monitor and regulate both family members’ conduct and performance. The department Directors shall document their observations and any counseling provided. In their discretion, department Directors may request that the Human Resources Director re- evaluate the potential for negative impacts on supervision, safety, security, or morale based on their observations and experience.

Department Directors who receive information suggesting that one or more family members may have engaged in prohibited conduct shall respond in accordance with the existing complaint and disciplinary procedures, where applicable. In addition, if a department Director has determined that an employee has engaged in prohibited conduct under this policy, the department Director may request that the Human Resources Director re- evaluate the potential for future negative impacts on supervision, safety, security, or morale. Depending on 24 PERSONNEL RULES AND REGULATIONS June 2026

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the severity of the prohibited conduct, the department Director may recommend that the Human Resources Director take one or more of the following remedial actions:
• Transfer one of the Family Members to a similar vacant position that complies with this policy. If the family member is qualified for the position, the transfer will be granted. Employees may be transferred to a new position outside their classification or at a different salary level.
• If a transfer would not resolve the problem, one of the family members must separate from City employment. Either family member may choose to voluntarily resign.

Otherwise, with the exception of the City Manager or an elected or appointed official, the family member with primary responsibility for the prohibited conduct will be terminated. The City reserves the right to terminate both family members where both engaged in prohibited conduct of a serious nature.

The Human Resources Director will provide written notice of the proposed remedial action to the affected employees.

The City will make every effort to reasonably address situations where employees were in pre-existing working relationships that violate this Rule prior to its effective date. In such cases, the City Manager may make exceptions to the application of this Rule if the City Manager determines it is in the best interest of the City. However, the City reserves the right to resolve such situations in accordance with this Rule, up to and including termination of one or both family members.

F. Appeal

Current employees whose employment may be altered pursuant to this Rule may appeal the proposed remedial action to the Human Resources Director within 10 days of notice of the remedial action. The Human Resources Director will hear the individual’s concerns and issue a written decision within 30 days of receipt of the appeal.

An individual who is dissatisfied with the Human Resources Director’s decision may appeal to the City Manager within five days of receipt of the Human Resources Director’s decision. The City Manager will hear the individual’s concerns and issue a written decision within 30 days of the receipt of the individual’s appeal. The decision of the City Manager is final, and no other appeal may be had unless the employee is entitled to further administrative appeals under other provisions of these Rules.

Following the conclusion of the appeal process, if the employee does not abide by the remedial action, the employee may be subject to disciplinary action, including and up to termination, as provided in these Rules.

G. Employee Complaints

Employees who believe that they have been adversely affected by prohibited 25 PERSONNEL RULES AND REGULATIONS June 2026

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conduct under this Rule should submit complaints to a department Director or the Human Resources Director.

Section 4.13 Continued Employment
Continued employment of employees with the City of Lancaster shall be subject to satisfactory work performance, necessity for the position or work and the availability of funds.

Each regular employee shall have his/her performance evaluated annually by his/her department Director or at more frequent intervals as deemed necessary by the department Director as specified within these Rules and Regulations.

Section 4.14 Layoff Procedure
Whenever there shall be need for layoff, employees within the class(es) of position(s) involved shall be terminated in the following order:

A. Emergency
B. Temporary
C. Limited Term
D. Provisional
E. Probationary
F. Regular

The order of layoff of permanent employees shall be based on the recommendation of the department Director . The department Director shall take into consideration job performance. If more than one department is involved, the City Manager will determine the order of layoff of permanent employees.

Regular employees, subsequently laid off, shall be given ten (10) working day’s notice, and written notice of the reasons for such action. Regular employees in good standing (those deemed to have provided satisfactory service) shall be placed on a re - employment list and will have precedence for employment over persons whose names appear on eligibility lists for the same class of position.

Section 4.15 Reinstatement & Reemployment
Regular employees who have been laid off shall be entitled to reinstatement to their former position during the period of their eligibility on the layoff employment list should the position become available. During such layoff no benefits shall accrue, and his/her anniversary date shall be adjusted, if such layoff exceeds thirty (30) consecutive days.

Any regular employee who has resigned from the City service in good standing may, upon his/her written request and approval of the appointing power, be considered for reinstatement to a position in the same or similar class in the classified service within one (1) years of such termination. Such reinstatement may be made without benefit of 26 PERSONNEL RULES AND REGULATIONS June 2026

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additional examination, and may take precedence over eligibility lists, but in no way shall it be mandatory for any appointing power to reappoint a former employee should he/she desire not to do so. Appointment shall otherwise be made in the manner as for original employment.

Upon reinstatement, any employee who returns within twelve months shall have his/her vacation accrual formula apply at the same rate as prior to termination. No other benefits shall be reinstated unless as required by law.

Section 4.16 Transfer
An employee may be transferred by the Human Resources Director at any time from one position to another position in the same or comparable class. Transfer shall not be used to effectuate a promotion, demotion, advancement, or reduction, each of which may be accomplished only as provided in the Personnel ordinance and in these rules.

No person shall be transferred to a position for which he/she does not possess the minimum qualifications. If the transfer involves a change from one department to another, both department Directors must consent thereto unless the City Manager orders the transfer for purposes of economy and efficiency.

Section 4.17 Promotion
Insofar as practicable and consistent with the best interests of the service, all vacancies in the competitive service shall be filled by promotion from within the competitive service, after a promotional examination has been given and a promotional list established.

If, in the opinion of the Human Resources Director and the department Director, a vacancy in the position could be filled better by an open, competitive examination instead of a promotional examination, then the vacancy will be filled as prescribed in these Rules and Regulations. Regular employees who meet the requirements of the position are eligible to compete in the open competitive examination. Promotion shall be accomplished insofar as practicable and consistent with the best interests of the service.

Section 4.18 Demotion
The appointing power, with the approval of the City Manager, may demote an employee for any of the following reasons or conditions:

A. An employee whose ability to perform his/her required duties falls below acceptable standards.

B. For disciplinary reasons set forth in these Rules and Regulations.

C. When the need for a position which an employee fills no longer exists. 27 PERSONNEL RULES AND REGULATIONS June 2026

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D. When an employee requests such demotion and has the consent of the prospective supervising official.

E. For any other reasonable grounds as approved by the City Manager.

No employee shall be demoted to a classification for which he/she does not possess the minimum qualifications. In the case of non- disciplinary demotions, written notice shall be given to an employee at least three (3) working days before the effective date of the demotion and complete information regarding such change shall be reported to the Human Resources Department.

Section 4.19 Temporary Assignment and Appointment -- “Out of Class” Pay
In special circumstances, when in the best interest of the City, the City Manager may approve a temporary assignment and appointment of a regular employee to a higher classification which is vacant or held by an employee on a leave of absence for longer than 30 continuous days , for which said employee shall be appointed at the beginning step of the range for this classification or at 5% above the employee's current salary, whichever is greater. All other benefits shall remain unchanged. Employee will receive “out of class” pay after ten days of such assignment. Such appointment shall not exceed one year. If the temporary appointment is made to a position that is vacant during an active recruitment for a permanent appointment the City shall comply with the limitations on hours and reporting requirements pursuant to Government Code section 20480.

CHAPTER 5 COMPENSATION AND HOURS

Section 5.01 Preparation of Pay Plan
The Human Resources Director, or such other person(s) or agency selected for that purpose, shall prepare a Pay Plan showing each class of position's minimum and maximum salary rates, and such intermediate rates as deemed desirable. In arriving at such rates, attention shall be given to such considerations as:

A. Prevailing rates for comparable positions and employment in other public employment and private business.

B. Current cost of living.

C. Difficulty and responsibilities of the work.

D. Internal relations between classes within the City service.

E. Suggestions of department Directors.

F. City's financial condition and policy.

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G. Such other conditions which are applicable.

Section 5.02 Adoption of Pay Plan
The Human Resources Department shall submit to the City Council a proposed Pay Plan for consideration and adoption. Thereafter, such modification as deemed necessary shall result in amendments, approved by the City Council, to the Salary Schedule.

Section 5.03 Pay Administration
The Human Resources Department shall administer the Pay Plan for all employees with the exception of Council appointed positions.

A. All new employees appointed to a position in the competitive service shall be paid a salary or wage within the established range for that position's class. The initial employment shall generally be at the minimum rate for the class. However, the appointing power may, with the approval of the City Manager, when circumstances warrant it, be appointed at other than the minimum step. All salary adjustments within the established salary range shall become effective in the pay period following the approval of the department Director and Human Resources Director.

B. An employee's anniversary date shall be date of hire adjusted for any intervening time off without pay as otherwise found in these Rules.

Section 5.04 Advancement within Salary Range
In order to properly compensate an employee, advancements in salary shall be based on merit, not automatic, and shall depend upon increased service value of the employee to the City. Each department Director and/or supervisor shall be responsible to evaluate his/her employee fairly in an unbiased fashion for the determination of job performance. Advancements shall be made only upon recommendation of the department Director with the approval of the Human Resources Director.

A probationary employee must be reviewed for performance advancement prior to completion of the probationary period. Generally, a salary step increase will not occur at the end of probation. Thereafter, an employee may receive merit increases at the discretion of the department Director if the employee works a minim of six months in the same job classification. Employees must be reviewed at least once every twelve months from the effective date of his/her last performance step increase or promotion. Nothing shall restrict a department Director from an increase after evaluation, nor shall it prevent him/her from recommending a special performance advancement in salary at any time when unusual or outstanding achievement has been demonstrated.

It shall be the responsibility of each supervisor to establish realistic achievement levels for each step increase within a salary range. Achievement levels may be formal or 29 PERSONNEL RULES AND REGULATIONS June 2026

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informal and shall be reviewed by the department Director for the purpose of maintaining uniformity of standards throughout the department.

Part-time/temporary employees who work at least 300 hours in a fiscal year may receive an annual merit increase at the discretion of the department Director

Section 5.05 Salary Increases Following Promotion
When an employee in the City service is promoted to a position with a higher salary range, such employee is automatically entitled to the first step in the higher salary range that would represent a salary increase over the salary received immediately prior to the promotion. (Whenever possible, the increase should be a minimum 10% increase.)

Section 5.06 Salary Decreases Following Demotions
In the case of the demotion of any employee in the City service to a class with a lower maximum salary, such employee shall be assigned to the appropriate salary step in the new class as recommended by the department Director and approved by the Human Resources Director. The employee shall retain his/her previous anniversary date; however future salary increases shall be considered after one year unless there are unusual circumstances approved by the City Manager.

Section 5.07 Salary Following Transfers
In the case of the transfer of any employee from one position to another in the same class to which the same salary range is applicable, the employee shall remain at the same pay step and shall retain his/her same anniversary date.

Section 5.08 Salary Following Reclassification
When a position is reclassified, the incumbent shall move to the pay step in the new salary range closest to his/her existing salary, without a loss of pay, and retain the same anniversary date.

Section 5.09 Adjustment of Salary Ranges
When a salary range for a given class is revised upward or downward, the incumbents of positions in classes affected shall have their existing salary adjusted to the same step in the new salary range and their anniversary date shall not be changed.

Section 5.10 Salary Adjustment -- Special Circumstances In special circumstances, where adjustments to an employee within the classification and compensation plan are necessary, the City Manager may give consideration to providing compensation outside of the salary range. Such adjustment shall be identified as a "Y" rating.
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Section 5.11 Standard Work Period
The standard workday for employees shall be eight (8) hours, and the standard work week shall be forty (40) hours. Employees having differing hours for workdays and work weeks (i.e. 10 hours a day, 4 day week) shall accumulate benefits based on the standard day and/or week (8/40).

Section 5.12 Exceptions to Standard Work Periods
Upon the request of a department Director , or by his/her own action, the City Manager is hereby authorized to designate other working hours for employees when, in his/her judgment, it is in the best interest of the City to do so. Employees working less than the scheduled work week will receive direct proportionate decrease in compensation.

Where practicable, the City will give an employee five working days’ notice of a shift change.

Section 5.13 Attendance
Employees shall be in attendance at their work or assigned duties in accordance with these Rules and Regulations and as prescribed by the department Director to which they are assigned. Employee absences or deviations from regular work week hours shall be requested in advance and be cleared through the department Director , and such absences shall be noted on the employee's personnel records. Failure to comply with these assignments shall make an employee subject to disciplinary action.

Each department may prepare attendance records of all employees. In emergency or special circumstances where employees must take time off from work and do not have notice of the necessity, the employee shall give his or her supervisor as much notice as possible. In all other circumstances, the employee shall give a minimum of 72 hour’s notice to supervisors prior to taking vacation, floating holidays or sick leave notwithstanding the above policy. The City retains the right to deny any leave request for operational considerations . Employees are discouraged from routinely depleting paid leave balances. Unpaid absences taken without proper authorization in accordance with these Rules and Regulations may be grounds for discipline.

Job Abandonment: Employees who fail to call or report for work for three (3) consecutive workdays shall be deemed to have abandoned their position. In such cases, the Department Director must notify the Human Resources Director (or designee). The Human Resources Director will provide the affected employee with a written notice by overnight mail, delivery confirmation requested, to the employee’s last known address on file informing the employee that the City considers the employee to have abandoned employment and that the employee has three working days from the delivery of the notice to inform the City of intent to return to work. The notice must also advise the employee that failure to contact the City within the three working day period will be treated as an automatic resignation, effective on the fourth working day after the notice’s delivery.

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If, within 10 calendar days of the effective date of the resignation, the employee can show good cause for the failure to return to duty, the City Manager may exercise discretion to reverse the resignation. The reversal of the resignation does not forfeit the City’s right to discipline the employee in accordance with these Rules.

Any employee who has more than 40 total hours of unapproved time off without pay in a 12-month rolling period will be deemed to have abandoned their job and is subject to discipline up to and including termination.

Section 5.14 Pay Periods
Paydays for all City employees shall be bi-weekly (every other Friday), generally, there are twenty-six (26) pay periods per year.

Paydays shall be a week from the end of the pay period last reported. Each employee shall be responsible for accurately reporting the time worked for each pay period to the appropriate authority, at the time specified.

Section 5.15 Deductions
Deductions from employees' wages are made in accordance with prevailing laws, contracts, rules and regulations:

A. Deductions required by law and contracts: for example, Federal withholding tax, and State withholding tax.

B. Deductions made on the written authorization from each employee: for example, group medical and hospitalization insurance premium, life insurance premium, credit union, United Way, and such other deductions as approved by the City Manager.

Section 5.16 Overtime
It is the policy of the City to avoid the necessity for overtime work. However, when overtime work is necessary and consistent with the efficient operation of the City, such overtime shall be authorized but shall be kept at a minimum.

Non-exempt employees will be paid at an overtime rate for hours worked over 40 hours per workweek. Time off for paid holidays, floating holiday, sick leave, vacation and other paid time off shall be considered time worked for overtime purposes.

The following workweeks shall be established for purposes of calculating overtime:

The workweek for employees assigned to work a standard work schedule (Monday through Friday) shall start at 12:01 a.m. on Monday and end at midnight the following Sunday.

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The workweek for employees assigned to work a 9/80 schedule (every other Friday off) shall start Friday mid-shift (typically 12:00 p.m.).

The workweek for employees assigned to work a 4/10 schedule (four 10- hour workdays per week), shall start at 12:01 a.m. on Monday and end at midnight the following Sunday.

The workweek for employees assigned to work a part -time/temporary schedule shall start at 12:01 a.m. on Monday and end at midnight the following Sunday.

At the discretion of the Chief of Police and in accordance with Section 207(k) of the Fair Labor Standards Act, overtime for non-exempt sworn police employees may be determined on the basis of an established and regularly recurring work period of 28 consecutive days, such that hours worked in excess of 171 hours in each work period will be compensated at an overtime rate.

Time worked in excess of the normal work week due to changes in days off or shifts shall not be considered as overtime unless required by law . Shift changes shall not be made to avoid the payment of overtime.

Authorized overtime shall be compensated for at the rate of one and one- half (1 1/2) times the straight hourly rate.

Overtime/call back will be distributed as equitably as possible, where there is a MOU with a designated representative, an overtime/call back list will be created for each division/facility with the most senior employee placed initially at the top of the list.

Employees with specialized knowledge or skills will be so designated on the list. This list will be maintained and subject to review by each division head and the designated union steward in that division.

Where overtime/call back is required, the employee at the top of the list, with the requisite skill, will be offered the overtime/call back first, where practicable. If said first employee does not take the overtime/call back or cannot be reached, the supervisor will proceed down the overtime/call back list until there is a volunteer. The employee taking the overtime/call back, or an employee declining, or the employee unable to be reached, will then be placed at the bottom of the list. Where there are no volunteers for overtime/call back, or emergency circumstances dictate that it is not in the best interest of the City to follow the above procedure, the supervisor shall have the right to assign overtime/call back in the manner he/she deems appropriate. The overtime/call back procedure shall not apply where the overtime/call back work can only be performed by two or fewer qualified individuals.

Section 5.17 Overtime Reporting
With the exception of emergency situations, employees must obtain authorization from their supervisor or department Director before working overtime and must accurately record all overtime hours worked. Failure to obtain authorization prior to incurring 33 PERSONNEL RULES AND REGULATIONS June 2026

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overtime may result in discipline, up to and including termination.

Section 5.18 Administrative Leave
Management, Mid- Management, Professional/Supervisory or such other employees as designated by the City Manager shall be exempt from overtime compensation provisions. Such designated exempt positions shall be eligible for administrative leave as prescribed as follows:

A. A total of one hundred forty -four (144) hours shall be credited to eligible Executive Management employees who have held an Executive Management position since on or before June 30, 2012, at the beginning of the fiscal year. All other eligible Executive Management employees shall receive credit for eighty (80) hours each fiscal year.

B. A total of one hundred twenty (120) hours shall be credited to eligible Mid- Management employees who have held a Mid-Management position since on or before June 30, 2012, at the beginning of the fiscal year. All other eligible Mid -Management employees shall receive credit for eighty (80) hours each fiscal year.

C. A total of seventy -six (76) hours shall be credited to eligible Professional/Supervisory employees at the beginning of the fiscal year.

D. Eligible employees who are hired after the beginning of the fiscal year are credited with a prorated portion of administrative leave.

E. Administrative leave is capped at the amount of credited hours each fiscal year. Leave must be taken in the fiscal year earned and cannot be carried over from one year to the next, nor shall any compensation be made for unused leave.

F. Use of administrative l eave is subject to the approval of the City Manager or his/her designee.

G. Eligible employees on paid or unpaid leave of absence at the beginning of the fiscal year shall be credited with a prorated portion of administrative leave upon returning to work.

Section 5.19 Holidays
A. Observed Holidays
The
following holidays shall be observed by the City of Lancaster:

1. New Years Day

2. Martin Luther King Day
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3. President's Day

4. Memorial Day

5. Juneteenth

6. Independence Day

7. Labor Day

8. Indigenous People’s Day

9. Veteran's Day

10. Thanksgiving Day

11. Day after Thanksgiving

12. Christmas Eve

13. Christmas Day

14. New Year's Eve

Holidays will be compensated on a daily rate in accordance to each employee’s normal work schedule.

When a holiday falls on a Sunday, the next day shall be observed as the holiday.

When a holiday falls on a Saturday, the preceding Friday shall be observed as the holiday.

If the normal work week is not the standard Monday through Friday, the holiday falls on the day preceding or following the normal days off.

B. Floating Holidays

Full-time employees shall be credited twenty (20) hours of floating holiday on July 1 of each fiscal year. Employees entering the City service after July in a fiscal year shall be credited with floating holiday hours according to the following formula.

Hire Date Floating Holiday
July 1 through September 30 20 hours
October 1 through December 31 15 hours
January 1 through March 31 10 hours
April 1 through June 30 5 hours

Such floating holiday time hours shall not be carried from one year to the next and shall not be paid out to employees on termination or resignation from City service.

Employees may not work on a day selected as a floating holiday and shall not be eligible to receive double compensation from the City.

Section 5.20 Employees Required to Work on Holidays
Any employee eligible for holiday pay, required to work on a day designated as the observed holiday under the provisions of the Personnel Rules, section 5.19, shall be paid at the time and one- half rate for the normal work hours on said day and in addition, shall receive pay equal to and in lieu of time for said holiday or at the employees request, with the department Director approval, may receive equal time off.

When an employee, eligible for holiday pay, who is required to work on a day 35 PERSONNEL RULES AND REGULATIONS June 2026

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designated as a holiday under the provisions of the Personnel Rules, becomes ill and is unable to report for work on that day, the employee shall be paid at the straight time 36 PERSONNEL RULES AND REGULATIONS June 2026

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rate for the sick leave hours scheduled to work on said day and shall receive equal time off at the discretion of the department Director.

Section 5.21 Holidays Falling During Approved Leaves of Absence without Pay
Any regular employee, on an approved leave of absence without pay, having the holiday fall during the period of such leave of absence without pay, shall be eligible for such holiday pay only in those instances where said employee has worked either the day before or the day immediately following said holiday. In such cases when a holiday falls on a day immediately prior to or following a normal weekend, an employee must work either the day before or the day after such weekend in order to be eligible for holiday pay. (Example: the holiday falls on Monday, with a normal weekend being Saturday and Sunday, the "day before" would be Friday, or, if the holiday fell on Friday, the "day after" would be Monday). Partially unpaid workdays do not count as qualifying workdays for purposes of this Section.

Section 5.22 City Paid Benefits
Regular and probationary part-time employees shall receive pro-rated City paid benefits based on the following formula:

Regular Schedule % of City Payment
20 hours/week .50
24 hours/week .60
28 hours/week .70
32 hours/week .80
36 hours/week .90

Temporary employees shall not receive City paid benefits.

Section 5.23 Compensation on Call Back
Call back is defined as those occasions when an employee responds to a City request, made after the employee has completed his/her normal shift and left his/her workstation, to report to duty during off duty hours. Except to the extent required by law, for purposes of call back, time spent by the employee travelling to and from his/her place of residence to the work area shall not be considered hours worked.

Non-management employees shall receive a minimum of two (2) hours credited work time on call back, at a rate of time and one-half (1 1/2).

Section 5.24 Training Time
When an employee is sent to a training program at the request of the City, the employee shall receive pay for each full day of training based on hours scheduled to 37 PERSONNEL RULES AND REGULATIONS June 2026

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work on said day(s) and such pay shall be credited towards the computation of overtime.

The department shall also pay such reasonable expenses as may be incurred by the employee in traveling to and from the training course as well as for meals and lodging.

The department Director may request receipts for meals and lodging, as well as transportation, and for the purchase of any materials required by the training course.

Reimbursement for lodging and associated costs shall apply to training courses which require overnight lodging as determined by the Human Resources Director.

The City shall have the authority to designate the mode of transportation to training programs. The City shall make its best effort to provide or arrange transportation. When traveling for City business, whenever possible, no personal vehicle shall be used.

Non-exempt employees may not attend off-site trainings or conferences without advance authorization by the department Director. No overnight travel, or attendance by part-time/temporary non-exempt employees, shall be permitted without advance authorization of the City Manager . If approved, non- exempt employees shall be compensated, and such hours counted as hours worked, for travel time, attendance at trainings or meetings, and similar activities only to the extent required by law.

Section 5.25 Standby Pay
The City will pay each non-exempt employee assigned standby duty two (2) hours of pay at a rate of one and one-half times their hourly pay rate each day on standby. For purposes of the standby duty, the week will be seven (7) consecutive days as determined by each division.

In the event of a call -out, the standby duty employee will be compensated at one and one half times normal pay for time worked only.

Standby eligibility, conduct while on standby, vehicle availability, and dispatch shall be set by each operating department or other authority.

Standby pay shall not be applied to any paid days off work or any days of unauthorized absence.

Section 5.26 Lunches and Breaks
Lunches and work breaks shall be scheduled to minimize interference with service to the public. Unpaid lunch periods are 30 minutes or 60 minutes at the discretion of the department Director and begin at or after 11:00 a.m. and end on or before 2:00 p.m. Employees may request to work through lunch to adjust their workday if prior approval is received from the department Director. Lunch breaks may not be accumulated to adjust time off on a day other than the day the lunch is worked through.

Employees working in excess of four (4) hours per day shall be entitled to work breaks (paid) of not more than fifteen (15) minutes each. Two work breaks may be 38 PERSONNEL RULES AND REGULATIONS June 2026

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scheduled during the regular workday. One break should be taken before the lunch break, and the other should be taken after the lunch break and prior to the end of the workday. Supervisors may require that work breaks occur at least one hour before the lunch break and at least one hour after the lunch break.

Work breaks may not be accumulated, or used to extend the lunch break, leave work early, or report to work late.

Section 5.28 Lactation Breaks

In accordance with applicable state and federal law, an employee who needs to express breast milk for the employee’s infant child will be permitted to take a reasonable amount of break time for that purpose, as a lactation accommodation.

The break time must, if possible, run concurrently with, and not exceed, any break time already provided to the employee. For non-exempt employees, any additional break time (that exceeds or takes place outside of authorized paid rest time) is unpaid if the employee is otherwise relieved of all work during that time. If approved by the Human Resources Director, employees may use available accrued paid leave or may make up time that is otherwise unpaid.

To the extent an employee’s requested use of additional break time would seriously disrupt the City’s operations, the City may limit or delay the employee’s use of such time.

Once a lactation break has been approved, the break should not be interrupted by another person except for a non-intrusive announcement of emergency or urgent circumstances.

An employee seeking lactation accommodation must contact the Human Resources Director by email, or via other written communication. The City will respond via email or other written document within a reasonable period of time to acknowledge the request. Before implementing a lactation accommodation, the City will request input from the employee and the employee’s supervisor(s) regarding the anticipated timing of lactation break(s) and the proposed location(s) for taking lactation breaks.

Following a lactation accommodation request, the City will provide written details to the employee regarding the terms of the lactation accommodation that will be provided. The written response will include:
a. Identification of a room or space, other than a bathroom, that is in, or is in close proximity to, the employee’s work area, is safe, clean, free of hazardous materials, and is otherwise functional as a space for expressing milk. The room or space will contain a place to sit and a surface to place a breast pump and personal items and contain access to electricity or alternative devices (such as extension cords or charging stations) needed to operate an electric or battery - powered breast pump.
b. Identification of a sink with running water and a refrigerator (or if not available, another City-provided cooling device suitable for storing expressed milk) that are 39 PERSONNEL RULES AND REGULATIONS June 2026

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in close proximity to the employee’s work area and that will be accessible for the employee’s use. The employee will also be advised of any general labeling expectations or scheduled cleaning that may apply to any temporarily refrigerated or cooled employee items.
c. Assurance that while using the space to express milk, the employee will be shielded from view and free from intrusion by co-workers or the public, (including via any City video system, such as computer cameras, security cameras, or web conferencing platforms) and how this shielding will be done. d. Assurance that if the designated space is a room that may also be used for purposes other than lactation, the City will ensure that the use of the room for the expression of milk will take priority over other uses for the duration of each lactation break.
e. Explanation of any reasonable steps required of the employee or the City to ensure compliance with the above requirements, and identification of the person(s) responsible for each. Such steps may include but are not limited to:
some form of notice to a supervisor of an intended break, placement of a sign outside the designated space, locking or securing a closed door, using temporary or installed window coverings or space dividers, temporarily disabling, covering, or repositioning video systems in the space.
f. Confirmation of any timekeeping requirements for the employee related to lactation breaks [and recording of any permitted or required use of accrued paid leave time].
g. Identification of any reasonable clean-up expectations for the employee to return the space to its usual condition after use, such as the use of provided anti - microbial wipes, and removal of any personal items.

Employees who believe they have been denied appropriate accommodation under this policy or have been subjected to discrimination or retaliation in violation of the lactation accommodation requirements under California law are encouraged to notify Human Resources. Employees also have the right to file a complaint with the nearest Labor Commissioner’s Bureau of Field Enforcement (BOFE) Office and may visit http://www.dir.ca.gov for more information regarding California’s complaint process.

The City maintains its anti-harassment policy as a separate document. Employees may obtain a copy of the City’s policy by contacting Human Resources.

CHAPTER 6 PROBATIONARY PERIOD

Section 6.01 Appointment following Probationary Period
All original, promotional, and voluntary transfer appointments shall be tentative and subject to a probationary period of not less than six months to be determined for each 40 PERSONNEL RULES AND REGULATIONS June 2026

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class of employment by the Human Resources Director. If the employee has more than 15 total days of absence for any reason during any six-month period of the probationary period, the employee’s probationary period will be extended automatically by the equivalent number of days as the employee’s length of absence.

The Human Resources Director shall notify the appointing authority, and the probationer concerned two weeks prior to the anticipated conclusion of any probationary period. If the service of the probationary employee is satisfactory to the appointing power, then the appointing authority shall file with the Human Resources Director a statement in writing to such effect and stating that the retention of such employee in the service is desired. If the employee performance has not been satisfactory, the department Director shall, in writing, either extend the probationary period by up to an additional six months or dismiss the employee prior to the end of completion of the probationary period.

During the probationary period the employee will be continuously monitored and if in the evaluation of the appointing power satisfactory performance at any point during the testing process is not maintained to the pleasure of the appointing power, the probationary employee may be dismissed without necessity of findings or misconduct of the employee.

During the probationary period employees shall be considered "at will" employees.

Section 6.02 Objective of Probationary Period
The probationary period shall be regarded as a part of the testing process and shall be utilized for closely observing the employee's work, for securing the most effective adjustment of a new employee to his/her position, and for rejecting any probationary employee whose performance does not meet the required standards of work.

The probationary employee shall only be advanced to regular status if the appointing power determines that the overall performance of the probationary employee results in qualification for the job position being tested. Employees at the conclusion of the probationary period shall only advance to regular status if a Personnel Action Form has been completed indicating they have successfully passed probation.

Section 6.03 Employee Performance Report
Each probationary employee shall have his/her performance evaluated prior to the completion of the probationary period at intervals deemed necessary by the appointing power. Such evaluations shall be reported in writing and in a form approved by the Human Resources Director.

The written report of an employee's performance evaluation shall be filed in triplicate; the original to be filed with the Human Resources Director and made a part of the employee's personnel record, one copy to be retained by the department and one copy to be given to the employee.

Section 6.04 Rejection of a Probationary Employee
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During the probationary period, an employee may be suspended, demoted or rejected at any time by the department Director with approval of the City Manager without the right of appeal. Notification of rejection in writing shall be served on the probationary employee and a copy filed with the Human Resources Director. A termination interview may be conducted with each rejected probationer.

CHAPTER 7 PERFORMANCE EVALUATIONS

Section 7.01 Policy
It is the policy of the City that regular reports be made as to the efficiency, competency, conduct and merit of its employees. The Human Resources Director shall provide forms and procedures to be used in performance evaluation reporting.

Section 7.02 Performance Evaluation Reporting
Reports shall be prepared and submitted to the Human Resources Director prior to completion of probationary period at intervals deemed necessary by the appointing power, but at least at the end of the third & sixth month. An annual report for sworn, regular employees shall be prepared within two weeks prior to the salary anniversary date and submitted to the Human Resources Director. An annual report for non-sworn, regular employees shall be prepared on July 1st of each fiscal year and submitted to the Human Resources Director. The Human Resources Director shall notify the appropriate department Director of employee's required performance evaluation review thirty (30) days prior to the preparation date.

A report may be prepared at any time at the discretion of the employee's supervisor.

Section 7.03 Review with Employee
Each performance evaluation shall be discussed with the employee to point out areas of successful performance and areas that need improvement. The employee may comment regarding his/her work performance, either in a written statement attached to the report or orally. The employee shall sign the performance report to acknowledge that he/she is aware of its contents and has discussed the report with the evaluator. All reports shall be submitted to the Human Resources Director for approval and retention.

CHAPTER 8 TERMINATION OF EMPLOYMENT

Section 8.01 Resignation
Any regular employee, in order to be considered as having resigned in good standing, shall be required to submit a written notice of his/her resignation to his/her department Director at least ten (10) working days prior to the effective date of said 42 PERSONNEL RULES AND REGULATIONS June 2026

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resignation. Such written notice shall include the reason for and the effective date of the resignation and shall be forwarded to the Human Resources Director. Failure to give notice as required by this section may be cause for denying future employment by the City.

The City Manager may authorize a resignation in good standing when, in his/her opinion, there are sufficient reasons to waive the requirements of this section.

Section 8.02 Lay-off
An employee may be terminated by the appointing power, when deemed necessary as a result of substantial changes in duties or organization; abolition of position; shortages of work funds; or completion of work for which employment was made.

In cases involving lay-off of regular employees, ten (10) working day’s notice and written notice of the reasons for such action shall be given to said employees. The City Manager may, at his/her discretion, provide up to a maximum of ten (10) working days pay in lieu of such notice when it is in the best interest of the City.

Employees who are laid off shall have their names placed on an appropriate re- employment list as provided for in these Rules and Regulations , Section 4.07. Such termination shall not be subject to appeal.

Section 8.03 Discharge
An employee may be terminated (discharged) at any time by the appointing power.

The Human Resources Director shall be notified whenever it is the intention of the appointing power to discharge an employee from the competitive service. An employee who has been discharged shall be entitled to receive a written statement of the reasons for such action and to a hearing, if the employee so requests, as provided for in these Rules and Regulations.

Section 8.04 Retirement
All employees in the City service who shall become eligible to and do retire under the provisions of any present or subsequent retirement policy and plan shall be deemed, for the purposes of these Rules, to have been separated from the City service in good standing.

CHAPTER 9 VACATION LEAVE

Section 9.01 Statement of Policy
Vacation leave shall be granted for the purpose of enabling eligible employees to annually take appropriate leave from their job duties and return mentally refreshed.

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Section 9.02 Eligibility
All regular employees having successfully completed the probationary period, shall be eligible for paid vacation based upon the standard vacation accrual formula described in Section 9.03.

All regular part -time employees, having completed a probationary period as specified by the Human Resources Director, shall be eligible for paid vacation based upon a proportionate amount of the standard vacation accrual formula as outlined in Section

9.03. Temporary employees shall not earn vacation leave with pay.

Section 9.03 Vacation Accrual
Each full-time regular and probationary Union, General, Professional/Supervisory, Mid-Management and Executive Management employee having worked 60 paid hours during each pay period each month shall accrue vacation leave calculated in accordance with the following formula (no accruals shall apply on any third pay periods in any month):

Start of Service Year Annual Hours Accrued Accrual Rate Per Period 1 80 hours 3.33
2 90 hours 3.75
3 100 hours 4.16
4 110 hours 4.58
5 120 hours 5.00
6 130 hours 5.42
7 140 hours 5.83
8 150 hours 6.25
9 160 hours 6.67
10 170 hours 7.08
11+ 180 hours 7.50

Probationary employees accrue vacation credits during the initial probation but are not allowed to use it until they have satisfactorily completed probation.

Regular part-time employees shall receive pro-rated vacation leave based on the following formula:

Regular Schedule % of Vacation Accrual
20 hours/week .50
24 hours/week .60
28 hours/week .70
32 hours/week .80
36 hours/week .90
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Temporary employees shall not earn vacation leave.

Section 9.04 Maximum Vacation Accrual
Union, General, Professional/Supervisory, Mid- Management, and Executive Management employees' vacation hours shall not exceed the following maximum amounts:

Service Year Full Time
1 ----
2 217 hours
3 233 hours
4 250 hours
5 266 hours
6-10 350 hours
11+ 400 hours

Maximum vacation hours shall be pro-rated for part-time employees according to the percentage formula for accrual in Section 9.03.

Union, General, Professional/Supervisory, Mid- Management, and Executive Management employees reaching the maximum allowable vacation accrual shall cease to accrue monthly vacation hours until such time as total vacation accrual falls below maximum. They shall then accrue at their monthly rate as prescribed in Section 9.03.

Section 9.05 Use of Vacation
The time at which an employee's vacation is to occur shall be determined by the department Director with due regard for the wishes of the employee and particular regard for the needs of the service.

The dates of vacation leave may be selected by the employee but subject to the approval of the department Director who shall consider the wishes of the employee and the needs of the City.

Section 9.06 Vacation Payment
All Union, General, Professional/Supervisory, Mid- Management and Executive Management employees shall have the option to cash in 100% compensation up to 80 hours of vacation in excess of 80 hours each fiscal year. An additional 40 hours may be received in cash for emergency purposes only as approved by the Human Resources Director.

Regular employees terminating employment shall be paid in a lump sum for all 45 PERSONNEL RULES AND REGULATIONS June 2026

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accrued vacation leave earned up to the maximums as prescribed in Section 9.04.

When termination is caused by the death of the employee, said payment for unused vacation shall be paid to the beneficiary designated by the employee. Such designation shall be in writing, signed by the employee and filed with the Human Resources Department. In the event an employee has not designated a beneficiary, the payment shall be made to the estate of the employee.

Section 9.07 Holidays Falling During Vacation Leave
In the event one or more municipal holidays fall within an annual vacation leave, such holiday shall be charged as holiday leave, and vacation may be adjusted accordingly.

Section 9.08 Vacation Earned During Leave of Absence
No vacation leave shall be earned during any leave of absence without pay for each full pay period.

Section 9.09 Vacation - Miscellaneous
Employees shall not work for the City during their vacation in order to receive double compensation from the City.

CHAPTER 10 SICK LEAVE

Section 10.01 Accrual
Full-time employees shall accrue eight hours of sick leave per calendar month of full-time service. Full -time employees who are in a less than full pay status in a calendar month shall earn sick leave on a prorated basis.

Part-time/temporary employees shall receive 40 hours of sick leave upon hire.

Following one year of employment, part -time/temporary employees shall receive prorated sick leave based on the following formula:

Regular Schedule % of Sick Leave
20 hours/week .50
24 hours/week .60
28 hours/week .70
32 hours/week .80
36 hours/week .90
Accrued sick leave may be accumulated without limit. Under no circumstance may 46 PERSONNEL RULES AND REGULATIONS June 2026

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employees accrue or receive more than 96 hours of sick leave in any given calendar year.

Section 10.02 Definitions
For purposes of this Section, family member includes:
• a biological, adopted, or foster child, stepchild, legal ward, child of a domestic partner, or a child to whom the employee stands in loco parentis, regardless of the child’s age or dependency status;
• a biological, adoptive, or foster parent, stepparent, parent -in-law, or legal guardian of an employee or the employee’s spouse or registered domestic partner, or a person who stood in loco parentis when the employee was a minor child;
• a spouse;
• a registered domestic partner;
• a grandparent;
• a grandchild, including step-grandchildren; and
• a sibling, including half-siblings and stepsiblings.
• a designated person, which means a person identified by the employee at the time the employee requests paid sick days. The Agency limits each employee to one designated person per twelve- month period for paid sick days.

Section 10.03 Use of Sick Leave
Upon verbal or written request, sick leave may be used for the following purposes:
• Absence necessitated by an employee’s non-industrial illness or injury; • Absence due to non-industrial exposure to a contagious disease when quarantine is required or when a physician determines that the presence of the employee in the workplace would endanger the health of others; • Diagnosis, care, or treatment of an existing health condition of, or preventative care for, an employee or an employee’s family member; • For employees who are victims of certain crimes (including domestic violence, sexual assault, or stalking) taking time off to obtain or attempt to obtain any relief, including, but not limited to, a temporary restraining order, restraining order, or other injunctive relief, to help ensure the health, safety, or welfare of the employee or their child; or
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• For employees who are victims of certain crimes (including domestic violence, sexual assault, or stalking) taking time off to seek medical attention for injuries caused by a crime or abuse; to obtain services from a domestic violence shelter, program, rape crisis center, or victims services organization or agency as a result of the crime or abuse; to obtain psychological counseling or mental health services related to an experience of crime or abuse; and to participate in safety planning and take other ac tions to increase safety from future crime or abuse, including temporary or permanent relocation.

Sick leave shall not be used to extend the date of separation from employment unless the reason for use of sick leave meets one of the above permitted purposes. Use of sick leave while engaged in outside employment is strictly prohibited and is grounds for disciplinary action, up to and including termination.

Section 10.04 Requests for Sick Leave

When the need for sick leave is foreseeable (such as non- emergency medical and dental appointments) employees must notify their supervisor at least one working day in advance. Employees are encouraged to schedule non- emergency medical and dental appointments outside of normal working hours if possible.

Where the need for sick leave is not foreseeable, the employee must notify their immediate supervisor as soon as practicable. It is the Agency’s preference that employees with an unforeseeable need for sick leave notify their supervisor before or within one hour of the start of their shift.

If the need for sick leave arises during working hours and requires the employee to leave work prior to the end of their shift, the employee must notify their immediate supervisor before leaving the work site.

Section 10.05 Verification of Need of Sick Leave

In cases where an employee uses paid sick leave for five or more consecutive days, the Human Resources Director or designee may require verification that the paid sick leave is/was for a permitted purpose.

In addition, verification may be required if there is reason to believe the employee is or will be abusing sick leave. In such a case, the employee shall be given written notice stating the reason for the required verification.

Section 10.06 Minimum Increments of Sick Leave
The minimum charge to an employee’s sick leave account shall be 30 minutes [and will be rounded up to the next 30 minutes].

Section 10.07 Inspection of Sick Leave Records
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The City will keep records documenting the employee’s hours worked and amount of paid sick leave accrued and used by an employee for four years. Within 21 calendar days of a reasonable request, the City shall allow current and former employees to inspect or receive a copy of these records.

Section 10.08 Abuse of Sick Leave
Abuse of sick leave may be grounds for discipline. Abuse will be determined on a case-by-case basis and may include, but is not limited to, failing to abide by the provisions of this Rule and using sick leave for non-permitted purposes.

Section 10.09 Sick Leave During Vacation
An employee who becomes ill while on vacation may have such period of illness charged to his/her accumulated sick leave provided:

A. Immediately upon return to duty, the employee submits to his/her department Director a written request for sick leave and a written statement signed by his/her physician certifying the dates of illness.

B. The department Director recommends and the City Manager approves the granting of such sick leave.

Section 10.10 Sick Leave Cashout

Employees shall have the option to cash out at 50% compensation up to 160 hours of sick leave in excess of 160 hours of banked sick leave. Requests for cash out must be submitted to Human Resources. Employees are permitted no mor than two cashout requests per fiscal year.

Section 10.11 Sick Leave Upon Separation
Full-time employees resigning in good standing from City service shall receive the following percentage of unused sick leave in one lump sum payment:

0-200 hours Total accrual paid at 5% after 1 year of service Total accrual paid at 10% after 2 years of service
Total accrual paid at 15% after 3 years of service
200-299 hours Total accrual paid at 25%
300-399 hours Total accrual paid at 33%
400-1,000 hours Total accrual paid at 50%
1,001-2,000 hours Total accrual paid at 50% after 15 years of service

Employees who separate and are rehired to active status within 12 months of separation will have their accrued but unused sick leave reinstated, provided it was not 49 PERSONNEL RULES AND REGULATIONS June 2026

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previously paid out by the City.

Section 10.12 Related Leave Chargeable to Sick Leave
An employee may use up to 48 hours a calendar year of banked sick leave to attend to the illness of a family member (as defined above), brother/sister-in-law, or daughter/son-in-law.

Section 10.13 Coordination with Disability Payments
An employee temporarily disabled due to a work -related injury, shall receive his/her full salary for a period of temporary disability not exceeding eighty (80) working hours from and including the first day of disability.

If the term of temporary disability exceeds eighty (80) hours, disability payments shall be paid through the Worker’s Compensation carrier to the employee and all salary provided by the City shall cease. However, the employee may request payment of his/her accumulated sick leave, vacation, or any combination of these leaves in order to supplement temporary disability payments. Such supplement may not result in the payment of a salary in excess of what the employee would receive were he/she not disabled.

Should the employee be eligible for a permanent disability retirement as the result of an injury, such receipt of temporary disability payments shall cease upon the date of retirement eligibility.

An employee injured outside of his/her service with the City may be eligible for compensation benefits through the provisions of the non- industrial-related disability insurance plan provided by the City.

Police officer employees with sustained work injuries may be eligible for benefits in accordance with Labor Code section 4850.

Section 10.14 Pregnancy, Family Care and Medical Leaves of Absence The City provides leaves of absence in accordance with the Family Medical Leave Act (“FMLA”), the California Family Rights Act (“CFRA”), and the Pregnancy Disability Leave Law (“PDL”). Employees should consult the City’s separate policy for more details.

CHAPTER 11 OTHER LEAVES OF ABSENCE

Section 11.01 Authorized Leave of Absence Without Pay
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Manager, an employee may be granted a leave of absence without pay in cases of emergency or where such absence would not be contrary to the best interests of the City, for a period not to exceed ninety (90) standard working days. Approval of such leave shall be in writing and a copy filed with the Human Resources Director.

Upon written request of the employee, the City Manager shall present to the City Council for consideration a leave of absence with or without pay for a period not to exceed one (1) year (91+ days).

At the expiration of the approved leave, or within a reasonable period of time after notice to return to duty, the employee shall be reinstated in the position held at the time leave was granted. Failure on the part of the employee on leave to report promptly at such leave's expiration, or within a reasonable time after notice to return to duty, shall be cause for discharge. The depositing in the United States mail of a first -class letter, postage paid, addressed to the employee's last known place of reside nce, shall be reasonable notice.

During any authorized leave of absence without pay, an employee shall not be eligible to accumulate or receive fringe benefits except as specifically provided for in these Rules and Regulations. The City shall contribute to an employee's medical health plan, dental insurance plan, disability insurance plan, life insurance plan and retirement plan for the first thirty (30) days of an employee's authorized leave of absence. Thereafter, the City shall not have any obligation to contribute to an employee's medi cal health plan, dental insurance plan, disability insurance plan, life insurance plan and retirement plan.

Requests for leave of absence due to a disability -related need shall be evaluated by the Human Resources Director and may be approved by the City Manager or designee on a case-by-case basis in accordance with applicable state and federal law. Employee should also refer to the City’s separate policy on Family and Medical Leaves.

Section 11.02 Military Leave of Absence
Military leave shall be granted in accordance with the provisions of federal and state law. All employees must notify their department Director as soon as practicable of their need for military leave. When possible, the employee must also present a copy of their military orders prior to taking military leave. The department Director must immediately notify the Human Resources Director about the employee’s need for military leave.

Employees that are called for active duty for 30 days or less would continue under current policy, i.e. full pay status. Employees who have been on permanent status for 1 year or more and are required to perform active military duty for 31 or more days will receive the differential between their full pay, less any compensation from the military for that period of time. Employees would continue to receive City paid insurance benefit program provided that the employee would be required to pay the proportionate share of dependent coverage as normal. During this unit call-up and specified period of leave, employee would continue 51 PERSONNEL RULES AND REGULATIONS June 2026

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to accrue all benefits, i.e. sick leave, vacation, floating holiday. Employees who are called for said active duty of more than 180 days shall be reinstated so long as they notify the City of their decision to return to their position within 90 days of discharge from said active duty as is consistent with State law.

Section 11.03 Voting Leave
The City encourages eligible employees to register and vote in all federal, state, and local elections. Generally, employees are expected to vote prior to or following their assigned working hours. In accordance with the Election Code, Section 14000, if an employee does not have sufficient time outside their regular working hours to vote in statewide elections, the employee may take time off work to vote. The City will pay the employee for a maximum of two hours of voting leave and all other leave time taken to vote will be unpaid. Unless otherwise arranged, voting leave must be taken at the beginning or end of the employee’s work shift, whichever option provides the most time to vote and the least time away from work.

To receive time off to vote, the employee must notify the employee’s d epartment Director at least two working days in advance. Employees who use voting leave must present a voter’s receipt to their department Director upon their return to work after voting.

Section 11.04 Jury Duty
Regular or probationary employees required to report for jury duty shall be granted leave for such purpose, upon presentation of jury notice to the department Director. Said employees shall receive full payment for the time served on a jury, provided he/she submits any fees received for such duty to the City's Finance Department. Compensation for mileage, subsistence or similar auxiliary allowances shall not be considered as a fee and shall be returned to the employee by the Finance Department.

If the sum of the employee's jury duty responsibilities is less than a full workday, the employee shall contact his/her supervisor as to the feasibility of returning to work that day.

An employee shall not receive regular pay for work and pay for jury service which may be in excess of eight (8) hours pay in any one-day (nine (9) hours for employees on 9/80 schedule).

Section 11.05Bereavement Leave
All regular and probationary employees shall be eligible to receive up to five (5) days of leave, with pay, due to the death or critical illness of an immediate family member, as defined below . Leave days under this section need not be consecutive but shall be completed within three months of the date of death or critical illness of the immediate family member. For the purposes of this section, an immediate family member means a spouse, domestic partner, child, parent, sibling, grandparent, grandchild, parent -in-law, or foster children or legal wards and legal guardians.
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An employee must inform the employee’s supervisor prior to commencing bereavement leave. In administering this section, the City may require verification of death within 30 days of the first day of the leave.

Any documentation provided by the employee to support leave under this section shall be maintained as confidential.

Temporary and part-time employees are eligible to receive leave up to five (5) days of unpaid leave under this Section if employed by the City for at least thirty days prior to commencement of leave.

Section 11.06 Reproductive Loss Leave
An employee is eligible to receive reproductive loss leave if they have worked for the City for at least 30 days prior to the start of the leave. An employee may take up to five days of leave when they suffer a reproductive loss event, which includes the following: family adoption, failed surrogacy, miscarriage, stillbirth, or unsuccessful assisted reproduction.

The five days do not need to be consecutive, and may be taken for each reproductive loss event, up to 20 days in a 12-month period. The leave generally must be taken within three months of the reproductive loss event. Reproductive loss leave is unpaid, but employees may choose to run accrued paid leave concurrently.

Section 11.07 Unauthorized Leave of Absence
Unauthorized leave of absence shall be considered as days, or portions of days not worked which are normal working days and may cause the deduction from the employee's pay of an amount equivalent to the time absent. Unauthorized leaves of absence may be subject to disciplinary action, up to and including termination of employment. Employees on unauthorized leave of absence who fail to notify their supervisor of their absence in advance may be deemed to have abandoned their position and may be terminated for cause. Unauthorized absences may constitute job abandonment as set forth in Section 5.13.

CHAPTER 12 DISCIPLINARY ACTION AND EFFECT

Section 12.01 Disciplinary Action
The appointing power shall have the responsibility to institute and impose disciplinary action for due cause. Disciplinary action consists of a dismissal, involuntary demotion, reduction in pay or suspension of any regular employee. Written or oral reprimands and transfers are not subject to the appeal provisions of this section.

Legitimate reasons for disciplinary action include but are not limited to the following:
a) Violation of City procedures and rules;
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b) Failure to properly perform assigned duties;
c) Theft or destruction of City property;
d) Unauthorized disclosure of confidential or proprietary information; e) Insubordination;
f) Conviction of felony or a misdemeanor relating to the employee’s fitness to perform assigned duties;
g) Unauthorized absence from employment or abuse of leave privileges; h) Tardiness;
i) Sleeping on the job;
j) Working overtime without authorization;
k) Failure to maintain a satisfactory working relationship with other employees or the public;
l) Interfering with another employee in the performance of their job duties; m) Reporting for work or being at work, under the influence of or in possession of alcohol, illegal drugs or under the influence of prescription or non- prescribed drugs that affect the employee’s ability to safely perform his/her duties.
n) Neglect of duty;
o) Incompetency, carelessness, or inefficiency;
p) Abusive, disruptive, discourteous, disorderly, or unfavorable conduct; q) Inability to perform duties with reasonable accommodation; r) Improper or unauthorized use of City funds;
s) Unauthorized or improper use of City property, including unauthorized soliciting on City property;
t) Failure to properly care for City property;
u) Unauthorized possession of firearms, weapons, or explosives on City property, in a City vehicle, while in City uniform, or while on duty; v) Engaging in assault, battery, horseplay, or fighting while on duty or under the guise of office
w) Gambling on City property or during work hours;
x) Dishonesty, willful concealment of pertinent information, m isstatement of material fact, or falsification of documents;
y) Failure to maintain any employment qualifications;
z) Failure to comply with safety standards;
aa) Other failure of good behavior either during or outside of employment such that the employee’s conduct causes discredit to the City; bb) Acceptance of any valuable consideration which was given with the expectation of influencing the employee in the performance of his/her duties; and/or
cc) Engaging in unauthorized outside employment, enterprise, or activity.

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Prior to the imposition of disciplinary action, the employee shall:

1) Be given written notice of the proposed disciplinary action, including the reason(s) for the action and charge(s) being considered;

2) Be given an opportunity to review the documents or materials upon which the proposed disciplinary action is based, and, if practicable, he/she shall be supplied with a copy of the documents;

3) Within five (5) working days of receiving the notice have the opportunity to respond to it either orally or in writing, at the employee's option, to the appointing power (or designee) concerning the proposed action.

4) Should he/she choose not to respond he/she will have waived his/her right and the proposed discipline will be implemented.

Special circumstances notwithstanding the provisions of this section, upon the recommendation of the Human Resources Director, the City Manager may approve the temporary assignment of an employee to leave with pay pending conduct or completion of such investigations or hearings as may be required to determine if disciplinary action is warranted.

Section 12.02 Discharge
An employee who has been discharged from the City service shall be paid salary accumulated to the effective date of termination and for any compensatory time accumulated and may be paid for accrued vacation time and unused sick leave according to current City policy.

Section 12.03 Demotion
An employee may be reduced from a position in one class to a position in a lower class having lesser duties and responsibilities and a lower maximum rate of pay for disciplinary purposes.

Section 12.04 Reduction in Pay
An employee may be reduced in pay from one step in a class of pay to a lower step in the same class of pay for disciplinary purposes.

Section 12.05 Suspension
An employee may be suspended without pay from their position for a definite period of time for disciplinary purposes.
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Section 12.06 Miscellaneous
The employee may be represented by a person of his/her choice in meetings or hearings regarding discipline.

The provisions of this Chapter shall comply with California State law as may be enacted from time to time.

CHAPTER 13 GRIEVANCE PROCEDURE

Section 13.01 Definition
A "grievance" shall be defined as a controversy between the City and the Union representing employees or an employee or employees covered by these Rules. Such controversy must pertain to the following: (1) Any matter relating to working conditions adversely impacting the employee's ability to perform the job not specifically covered by the Agreement, or (2) Any matter involving the interpretation or application of any provision of these Rules. This Article does not apply to any of the following:
(a) Performance evaluations;
(b) Disciplinary actions;
(c) Matters for which there is a separate complaint process, such as complaints of harassment, including, but not limited to manner in which such complaints are addressed and whether corrective action results from such complaints; (d) Matters for which there is a separate appeal right (such as decisions relating to conflicts of interest);
(e) Policy decisions of the City Council.

Section 13.02 Time Limits
The time limits for filing a written formal grievance shall be strictly construed, but may be extended by mutual agreement evidenced, in writing, and signed by a duly authorized representative of the City and the grieving party. Failure of the grieving party to comply with any of the time limits set forth hereunder shall constitute a waiver and bar further processing of the grievance. Failure of the City to comply with the time limits set forth in this Section shall automatically move the grievance to the next level of the Grievance Procedure. The grieving party in a represented unit may request the assistance of a Union Representative in presenting a grievance at any level of review or may represent him/herself.

Section 13.03 Informal Procedure
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There shall be an earnest effort on the part of both parties to settle grievances promptly through the steps listed below.

Step 1: An employee's grievance must be submitted to his/her first line supervisor or management representative immediately in charge of the aggrieved employee within fifteen (15) working days after the event giving rise to the grievance, or fifteen (15) working days after the date that he/should have been reasonably expected to have had knowledge of the grievance. The supervisor or management representative will give an answer to the employee by the end of the tenth (10) working day following the presentation of the grievance and the giving of such answer will terminate Step 1.

Section 13.04 Formal Procedure
If the grievance is not settled at Step 1, the employee may elect to proceed to Step 2 by reducing the grievance to writing.

Step 2: The written grievance shall fully state the facts surrounding the grievance and detail the specific provision alleged to have been violated, signed and dated by the employee and presented to the department Director or his/her designee within ten (10) working days after termination of Step 1. A copy of the grievance shall be presented to the Human Resources Department by the employee. A meeting with the employee, shop steward (for employees covered under a MOU) and d epartment Director or his/her designee will be arranged at a mutually agreeable location and time to review and discuss the grievance. Such meeting will take place within ten (10) working days from the date the grievance is received by the department Director or his/her designee. The department Director or his/her designee may invite other members of management to be present at such meeting. The department Director or his/her designee will give a written reply by the end of the fifth (5) workday following the date of the meeting, and the giving of such reply will terminate Step 2.

Section 13.05 City Manager Review
If the grievance is not settled at Step 2, the grievant may elect to proceed to Step 3 of the grievance procedure.

Step 3: The grievant shall have five (5) days to appeal to Step 3. The grievant or his/her Union Representative (if appropriate) and the City Manager or the appropriate management representative shall within five (5) working days after the appeal from Step 2 arrange a meeting to be held at a mutually agreeable location and time to review and discuss the grievance. Such meeting will take place within ten (10) working days from the date the grievance is referred to Step 3. A decision shall be rendered within ten (10) working days from the date of such meeting. The decision of the City Manager is final and binding.

CHAPTER 14 APPEAL AND HEARING PROCEDURE

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Section 14.01 Statement of Policy
Use of these procedures shall not reflect unfavorably on employees of the City.

Retaliatory or discriminatory action against an employee for using this procedure, or discrimination in the application of a rule or policy shall be a violation of City policy.

Section 14.02 Purpose of Rules
The purpose of the procedure is to provide a means; whereby, employees may obtain fair, impartial and orderly review of disciplinary actions within a reasonable time period, without jeopardizing their position or employment.

Section 14.03 Pre- Discipline Procedure (Skelly Process) Pre discipline procedure -- where a regular employee is recommended to be terminated, suspended, or demoted, the employee will be entitled to the following prior to the discipline being imposed: The employee will be provided with written notice of the proposed discipline. Such notice shall also contain the date the action is intended to become effective and the specific grounds and particular facts upon which the action is based. Along with this notice, the employee shall be provided with written materials upon which the action is based. The employee shall be afforded the right to respond either orally or in writing or both to the proposed charges within five (5) working days after the date of the notice.

Section 14.04 Appeal Procedure

1. Following a review of a proposed disciplinary action, if discipline is to be imposed, the Human Resources Director, shall cause to be served on the employee , by registered mail or personal delivery, a notice of discipline signed by the department Director indicating the department Director’s decision to impose discipline, the specific charges against the employee, that he/she has the right, within ten working days after receipt of this notice to request a review of the decision by the City Manager by filing the request with the Human Resources Director. The City shall have the authority to impose discipline on the effective date indicated in the notice.

2. If, within the ten -day appeal period, the employee does not request a review, the action of the City shall be considered final and binding.

A. Where an employee is suspended without pay for one or two days, the following procedure shall apply:
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3. If, within the ten -day appeal period, the employee files a request for review by giving written notice of appeal to the Human Resources Director, the City Manager shall, where practicable, set a meeting within thirty (30) days of the date of the filing of the appeal.

4. At the meeting between the City Manager and the employee, the employee and/or his/her representative shall be afforded the opportunity to make an oral presentation to the City Manager as to why he/she does not agree with the discipline. The City Manager at his/her discretion may have other management representatives present at this meeting.

5. The City Manager shall have thirty (30) days from the date of the meeting to sustain, reject, or modify the discipline. The City Manager's decision is final and binding.

1. Following a review of a proposed disciplinary action, if discipline is to be imposed, the Human Resources Director shall cause to be served on the employee , by registered mail or personal delivery, a notice of discipline signed by the department Director indicating the department Director 's decision to impose discipline, the specific charges against the employee that he/she has the right, within ten (10) working days after receipt of this notice, to request a hearing before the City Manager on the charges by filing the request with the Human Resources Director. The City shall have the authority to impose discipline on the effective date indicated in the notice.

2. If, within the ten -day appeal period, the employee does not file said appeal, unless good cause for failure is shown, the action of the City shall be considered final and binding.

3. If, within the ten -day appeal period, the employee files such notice of appeal by giving written notice of appeal to the Human Resources Director, the City Manager shall where practicable set a date for the hearing not less than twenty (20) and not more than sixty (60) days from the date of the filing of the appeal with the Human Resources Director.

4. All hearings shall be private, provided, however, that the City Manager shall, at the request of the employee and the concurrence of the City, open the hearing to the public unless opening it to the public would not be in the best interest of the City.

5. Subpoenas and subpoenas duces tecum relevant to a hearing shall be issued at the request of either party, not less than five (5) working days, prior to the commencement of such hearing. After the commencement of such hearing, subpoenas shall be issued only at the discretion of the City Manager.

B. Where an employee is suspended without pay for three or four days, the following appeal procedure shall apply:
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6. The hearing need not be conducted in accordance with technical rules relating to evidence and witnesses. Any relevant evidence shall be admitted if it is the sort of evidence on which reasonable persons are accustomed to rely, regardless of the existence of any common law or statutory rules which might make improper admission of such evidence over objection in civil actions. Hearsay evidence may be used for the purpose of supplementing or explaining any direct evidence but shall not be sufficient in itself to support a finding unless it would be admissible over objection in civil actions. The rules of privilege shall be effective to the same extent that they are now or hereafter may be recognized in civil and criminal actions, and irrelevant and unduly repetitious evidence shall be excluded. The City Manager shall not be bound by technical rules of evidence.

The City Manager shall rule on the admission or exclusion of evidence.

7. Each party shall have these rights: To be represented by legal counsel or other person of his/her choice; to call and examine witnesses; to introduce evidence; to cross-examine opposing witnesses on any matter relevant to the issues even though that matter was not covered in the direct examination; to impeach any witness regardless of which party first called him/her to testify; and to rebut the evidence against him/her. If the respondent does not testify in his/her own behalf, he/she may be called and examined as if under cross-examination. Oral evidence shall be taken only on oath or affirmation. A court reporter may be engaged to record the hearing at the request of either party. The party requesting the reporter shall bear the cost of the reporter. However, if both parties request a copy of the transcript of the hearing, the parties will split the cost of the reporter.

8. The hearing shall proceed in the following order, unless the City Manager, for special reason, otherwise directs:

a. The party imposing discipline shall be permitted to make an opening statement;

b. The appealing party shall then be permitted to make an opening statement;

c. The party imposing disciplinary action shall produce the evidence on his/her part; the City bears the burden of proof and burden of producing evidence;

d. The party appealing from such disciplinary action may then open his/her defense and offer his/her evidence in support thereof; the employee bears the burden of proof and the burden of producing evidence for any affirmative defenses asserted;

e. The parties may then, in order, respectively offer rebutting evidence only, unless the City Manager, for good reason, permits them to offer evidence upon their original case.
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f. Closing arguments shall be permitted and written briefs may be permitted at the discretion of the City Manager.

9. The City Manager shall determine relevancy, weight, and credibility of testimony and evidence. He/she shall base his/her findings on the preponderance of evidence. During the examination of a witness, all other witnesses, except the parties, shall be excluded from the hearing unless the City Manager in his/her discretion, for good cause, otherwise directs. No still photographs, moving pictures, or television pictures shall be taken in the hearing chamber during the hearing. The City Manager, prior to or during a hearing, may grant a continuance for any reason he/she believes to be important to reaching a fair and proper decision. The City Manager shall render his/her decision as soon after the conclusion of the hearing as possible and in no event later than thirty (30) days after the close of the hearing. His/her decision shall set forth which charges, if any, are sustained and the reasons, therefore. The opinion shall set forth findings of fact and conclusions.

10. The City Manager shall have the authority to sustain, modify or reject any or all of the charges filed against the employee and/or the level of discipline imposed.

11. The City Manager's decision shall be served on the employee and the Human Resources Director. If it is a discipline hearing and a suspension is not the City Manager's decision, the opinion shall set forth the effective date the employee is to be reinstated and/or any other action. The reinstatement date, if appropriate, may be any time on or after the date of disciplinary action.

12. If discipline is reversed or reduced, the appropriate pay loss shall be restored to the employee based on the number of standard work hours lost computed at his/her then base hourly rate.

1. Following a review of a proposed disciplinary action, if discipline is to be imposed, the Human Resources Director shall cause to be served on the employee , by registered mail or personal delivery, a notice of discipline signed by the appointing power indicating the department Director's decision to impose discipline, the specific charges against the employee, that he/she has the right, within ten (10) working days after receipt of this notice, to request a hearing on the charges by filing the request with the Human Resources Director. The City shall have the authority to impose discipline on the effective date indicated in the notice.

2. If, within the ten -day appeal period, the employee does not file said appeal, unless good cause for failure is shown, the action of the City shall be considered conclusive.

C. Where discipline of dismissal, suspension without pay of five or more days or demotion is imposed, the following appeal procedure shall apply:
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3. If, within the ten -day appeal period, the employee files such notice of appeal by giving written notice of appeal to the Human Resources Director, the City and the employee or his/her representative shall have ten (10) working days from the date of the appeal to attempt to mutually agree to a hearing officer. If no agreement is reached, the City shall request a list of third- party neutrals who specialize in employee discipline hearings from the California State Conciliation Service. Within ten (10) days following receipt of the list of hearing officers the parties shall confer to select the hearing officer. The parties shall alternately strike one name from the list of hearing officers (the right to strike the first name to be determined by lot) until one name remains, and that person shall be the hearing officer. The parties may agree to extend the ten-day periods to attempt to mutually agree to a hearing officer, or to confer to select a hearing officer.

4. Where practicable, the date for a hearing shall not be less than twenty (20) days, nor more than sixty (60) days, from the date of the filing of the appeal with the Human Resources Director. All interested parties shall be notified in writing of the date, time, and place of hearing.

5. All hearings shall be private, provided, however, that the hearing officer shall, at the request of the employee and the concurrence of the City, open the hearing to the public unless opening it to the public would not be in the best interest of the City.

6. Subpoenas and subpoenas duces tecum relevant to a hearing shall be issued at the request of either party, not less than five (5) working days, prior to the commencement of such hearing. After the commencement of such hearing, subpoenas shall be issued only at the discretion of the hearing officer.

7. The hearing need not be conducted in accordance with technical rules relating to evidence and witnesses. Any relevant evidence shall be admitted if it is the sort of evidence on which reasonable persons are accustomed to rely, regardless of the existence of any common law or statutory rules which might make improper admission of such evidence over objection i n civil actions. Hearsay evidence may be used for the purpose of supplementing or explaining any direct evidence but shall not be sufficient in itself to support a finding unless it would be admissible over objection in civil actions. The rules of privilege shall be effective to the same extent that they are now or hereafter may be recognized in civil and criminal actions. Hearsay evidence may be used for the purpose of supplementing or explaining any direct evidence but shall not be sufficient in itself to support a finding unless it would be admissible over objection in civil actions. The rules of privilege shall be effective to the same extent that they are now or hereafter may be recognized in civil and criminal actions, and irrelevant and unduly repetitious evidence shall be excluded. The hearing officer shall not be bound by technical rules of evidence.

The hearing officer shall rule on the admission or exclusion of evidence.

8. Each party shall have these rights: To be represented by legal counsel or other person of his/her choice; to call and examine witnesses; to introduce evidence; to cross-examine opposing witnesses on any matter relevant to the issues even though that matter was not covered in the direct examination; to impeach any witness 62 PERSONNEL RULES AND REGULATIONS June 2026

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regardless of which party first called him/her to testify; and to rebut the evidence against him/her. If the employee does not testify in his/her own behalf, he/she may be called and examined as if under cross -examination. Oral evidence shall be taken only on oath or affirmation. A court reporter will be engaged to record the hearing, unless the parties (City and employee and/or employee representative) mutually agree that the same is not necessary.

a. The hearing shall proceed in the following order, unless the hearing officer, for special reason, otherwise directs:

1. The party imposing discipline shall be permitted to make an opening statement;

2. The appealing party shall then be permitted to make an opening statement;

3. The party imposing disciplinary action shall produce the evidence on his/her part; the City bears the burden of proof and burden of producing evidence;

4. The party appealing from such disciplinary action may then open his/her defense and offer his/her evidence in support thereof; the employee bears the burden of proof and the burden of producing evidence for any affirmative defenses asserted;

5. The parties may then, in order, respectively offer
rebutting evidence only, unless the hearing officer for good reason permits them to offer evidence upon their original case.

6. Closing arguments shall be permitted and written briefs may be permitted at the discretion of the hearing officer.

b. The hearing officer shall determine relevancy, weight, and credibility of testimony and evidence. He/she shall base his/her findings on the preponderance of evidence. During the examination of a witness, all other witnesses, except the parties, shall be excluded from the hearing unless the hearing officer in his/her discretion, for good cause, otherwise directs. No still photographs, moving pictures, or television pictures shall be taken in the hearing chamber during a hearing. The hearing officer, prior to or during a hearing, may grant a continuance for any reason he/she believes to be important to reaching a fair and proper decision. The hearing officer shall render his/her judgment as soon after the conclusion of the hearing as possible and in no event later than thirty (30) days after conducting the hearing. His/her decision shall set forth which charges, if any, are sustained and the reasons therefor. 63 PERSONNEL RULES AND REGULATIONS June 2026

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The opinion shall set forth findings of fact conclusions. The opinion shall be advisory only.

c. The hearing officer may recommend sustaining or rejecting any or all of the charges filed against the employee. He/she may recommend sustaining, rejecting or modifying the disciplinary action invoked against the employee.

d. The hearing officer's opinion and recommendation shall be filed with the City Manager, with a copy sent to the employee and the Human Resources Director and shall set forth his/her findings and recommendations. If it is a dismissal hearing and a dismissal is not the hearing officer's recommendation, the opinion shall set forth the recommended effective date the employee is to be reinstated and/or other recommended action. The reinstatement date, if appropriate, may be any time on or after the date of disciplinary action.

e. Within thirty (30) days of the receipt of the hearing officer's recommendation, or a transcript (which is optional), whichever date is later, the City Manager shall adopt, amend, modify or reject the recommended findings, conclusions, and/or opinions of th e hearing officer. The City Manager shall not conduct a de novo hearing. The City Manager may, at his/her option, allow limited oral arguments and/or may request and review written statements from either side. The decision of the City Manager shall be final and binding. Copies of the City Manager's decision, including the hearing officer's recommendation(s) shall be filed where appropriate, including the employee's personnel file, unless no discipline is upheld by the City Manager.

f. Each party shall bear equally the cost of facilities, fees and expenses of the hearing officer, including the court reporter and transcripts. Each party shall bear its own witness and attorney fees. If either party unilaterally cancels or postpones a scheduled hearing, thereby resulting in a fee charged by the hearing officer or court reporter, then the party responsible for the cancellation or postponement shall be solely responsible for payment of that fee.

g. If discipline is reversed or reduced, the appropriate pay loss shall be restored to the employee based on the number of standard work hours lost computed at his/her then base hourly rate deducting any income the employee earned which resulted from his/her dismissal or suspension.

Section 14.05 Appeal Process for Peace Officer Employees Employees in sworn peace officer positions who have successfully passed probation are entitled to the same pre-discipline and appeal process provided to other City employees as detailed in Chapter 12 and Chapter 14 of these Rules. Additionally, such employees are entitled to appeal written reprimands pursuant to the procedures set forth in Section 14.04.A and as otherwise required by the Peace Officer Bill of Rights.

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CHAPTER 15 EMPLOYER AND EMPLOYEE RELATIONS

Section 15.01 Statement of Policy
In the best interests of the City of Lancaster, its citizens and its employees, there shall be adopted by the City Council, rules, regulations and procedures through which full communication between the City, as the employer, and its employees, shall be promoted; reasonable methods of resolving disputes regarding wages, hours and other terms and conditions of employment shall be established; and the continued improvement of personnel management and employer-employee relations shall be pursued.

Such rules, regulations and procedures may be adopted as a document (Memorandum of Understanding) separate from, but complementary to, the "Personnel Rules and Regulations of the City of Lancaster, California."

Section 15.02 City Rights
The City reserves, retains, and is vested with, solely and exclusively, all rights of management which have not been expressly abridged by specific provision or by Law, to manage the City, as such rights existed prior to the execution of a Memorandum of Understanding. The sole and exclusive rights of management, as they are not abridged by Agreements or by Law, shall include, but not be limited to, the following rights:

A. To manage the City generally and to determine the issues of policy.

B. To determine the existence or non- existence of facts which are the basis of the management decision.

C. To determine the necessity and organization of any service or activity conducted by the City and expand or diminish service.

D. To determine the nature, manner, means, and technology and extent of services to be provided to the public.

E. Methods of financing.

F. Types of equipment or technology to be used.

G. To determine and/or change the facilities, methods,
technology, means, and size of the work force by which the City operations are to be conducted.
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H. To determine and change the number of locations,
relocations, and types of operations, processes, and materials to be used in carrying out all City functions including, but not limited to, the right to contract for or sub- contract any work or operation.

I. To assign work to and schedule employees in accordance with requirements as determined by the City, and to establish and change work schedules and assignments.

J. To relieve employees from duties for lack of work or similar non-disciplinary reasons.

K. To establish and modify productivity and performance programs and standards.

L. To discharge, suspend, demote or otherwise discipline employees for proper cause in accordance with the provisions and procedures set forth in departmental disciplinary
procedures.

M. To determine job classification and to reclassify
employees.

N. To hire, transfer, promote and demote employees for non- disciplinary reasons in accordance with these Rules and Regulations.

O. To determine policies, procedures and the standards for selection, training and promotion of employees.

P. To establish employee performance standards including, but not limited to, quality and quantity standards; and to require compliance therewith.

Q. To maintain order and efficiency in its facilities and operations.

R. To establish and promulgate and/or modify rules and
regulations to maintain order and safety in the City which are not in contravention with agreements.

S. To take any and all necessary action to carry out the mission of the City in emergencies.
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The City will meet and confer with recognized employee organizations on matters within the scope of bargaining as required by the Meyers -Milias-Brown Act (Government Code section 3500 et seq.)

Section 15.03 Rights of Employees
The parties mutually recognize and agree fully to protect the rights of all employees covered to join and participate in the activities of a Union and corresponding rights of covered employees to refrain from joining and participating in the activities of a Union, and all other rights guaranteed by law. No employee shall be interfered with, intimidated, restrained, coerced or discriminated against because of the exercise of these rights or any other rights prescribed by law. This section is not subject to the grievance procedure.

Section 15.04 Equal Employment
The provisions of this Section shall be applied to all employees covered hereby without favor or discrimination regardless of race, religious creed, color, national origin, ancestry, sex, age (40 and over), physical or mental disability, medical condition, sexual orientation, marital status, gender identity, gender expression, pregnancy, reproductive health choices, genetic characteristics or information, military and veteran status, and/or any other category protected by federal and/or state law or on the basis of a perception that an individual is associated with a person who has, or is perceived to have, any of these characteristics.

Section 15.05 Rights of Employees to Representation
The rights described herein shall not be construed as interfering with any legal rights otherwise possessed by City employees to represent themselves, or select a representative of their choosing, as to employee relations with the City.

CHAPTER 16 EMPLOYEE TRAINING AND EDUCATION PROGRAMS

Section 16.01 Statement of Policy
The City of Lancaster encourages the development of maximum efficiency in the performance of official duties by city employees by providing for the training of employees in the performance of their official duties and by assisting City employees in fulfillment of their broad duties and responsibilities as well-informed citizens of the community.

Section 16.02 On-The-Job-Training
Responsibility for developing training programs for employees shall be assumed jointly by the City Manager, the Human Resources Director and department Director s.

Such training programs may include lecture courses; demonstrations, assignment of reading matter or such other devices as may be available for the purpose of improving 67 PERSONNEL RULES AND REGULATIONS June 2026

4918-3303-5927 v5
the effectiveness and broadening the knowledge of municipal officers and employees in the performance of their respective duties.

Section 16.03 Education Programs
Personal and professional development of employees is vital to the success of each individual and to the City. Internal and external education programs are available to all employees, and the City offers financial support for tuition reimbursement for approved courses.

Section 16.04 Tuition Reimbursement Plan
Regular employees receiving prior approval from the Human Resources Director shall be eligible to receive tuition reimbursement pursuant to these Rules and Regulations established by the City Manager.

The City shall reimburse up to $1500.00 per semester (for a maximum of $3,000.00 per fiscal year) for employees taking 6 or more units per semester. Other fees, such as mileage, activity cards and other optional fees, shall not be refundable.

Tuition reimbursement shall be approved when courses relate to the employee's present job, or which directly benefit the City. Coursework taken at recognized accredited institutions shall be considered for reimbursement. Non-accredited institutions shall be subject to the discretion of the Human Resources Department.

Employees eligible to receive tuition reimbursement shall not receive reimbursement if they fail to satisfactorily complete the approved course and/or fail to receive a satisfactory grade of "C" or better.

In the event an employee receives assistance under federal or state government legislation or other student aid programs for education charges for an approved course, only the difference, if any, between such assistance and the education charges an employee actually incurs, will be eligible for refund under this plan.

Tuition reimbursement shall not be allowed for internship courses or independent study courses where course work requirements are considered a continuing condition of employment.

Employees having received reimbursement must remain in the employ of the City for a period of six months after the completion of the course. If the employee leaves the City prior to the expiration of six months, the reimbursed funds will be returned by the employee or recovered by deduction from any funds due the employee at the time of termination. Employees will be provided with an appropriate consent form to complete at the time reimbursement is requested.

Tuition reimbursement will be approved based upon the availability of funds budgeted for this purpose during any given fiscal year. 68 PERSONNEL RULES AND REGULATIONS June 2026

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CHAPTER 17 REPORTS, RECORDS AND NOTICES

Section 17.01 Official Roster
The Human Resources Director shall maintain a complete official roster of employees, showing each employee's name, address, class title, salary, department to which assigned, sick leave, vacation; changes in salary, employment status and such other information as may be considered pertinent.

The form and manner in which such information shall be maintained shall be determined by the Human Resources Director.

Section 17.02 Change of Status Report
Every appointment, transfer, promotion, demotion, change of salary rate, resignation, suspension and any other temporary or permanent change in status of employment shall be reported to the Human Resources Director and the date thereof, and a record of same shall be kept by the Human Resources Director in such manner as may be prescribed.

Section 17.03 Notification of Change by Employees
All persons employed in the City service shall notify the department Director and Human Resources Department of any changes to telephone numbers. Employees shall also notify the Human Resources Department of any change to address, marital status, group life insurance beneficiary, number of dependents, military status, education and such other information as deemed pertinent by the Human Resources Director.

Section 17.04 Release of Personal Information
Neither the Human Resources Department nor anyone in the City service shall be allowed to make known the address or phone number, as shown in the Human Resources Department records, of any employee, officer or appointed official without the prior approval of that employee, officer or appointed official. The Human Resources Department shall be the authority to verify or confirm addresses and phone numbers unless otherwise notified in writing by the employee, officer or appointed official.

Section 17.05 Destruction of Records
Payroll records shall be kept permanently. All other records relating to personnel, including correspondence, applications, examinations and reports will be maintained or destroyed based on the Records Management schedule determined by the City Clerk. 69 PERSONNEL RULES AND REGULATIONS June 2026

4918-3303-5927 v5
CHAPTER 18 MISCELLANEOUS

Section 18.01 Incompatible Activity of City Employees
An employee shall not engage in any employment, activity or enterprise which is inconsistent, incompatible or in conflict with his/her duties as a City officer or employee.

Each appointing power shall determine and prescribe those activities which, for employees under his/her jurisdiction, will be considered inconsistent, incompatible or in conflict with their duties as City employees. In making this determination, the appointing power shall give consideration to employment, activity or enterprise, which:

A. Involves the use for private gain or advantage of City time, facilities, equipment and supplies, or the badge, uniform, prestige or influence of one's City office or employment.

B. Involves the soliciting or the acceptance by the employee of any money gift, gratuity, or other consideration from anyone other than the City for the performance of an act which the employee, if not performing such an act, would be required or expected to render in the regular course or hours of his/her City employment, or as a part of his/her duties as a City officer or employee.

C. Involves the performance of an act other than his/her capacity as a City Employee, which act may be subject to direct or indirect control, inspection, review, audit or enforcement by such employee or the agency by which he/she is employed.

An employee may hold outside employment provided that the job does not conflict in any way with the employee’s duties as a City employee. Prior to accepting any outside employment, approval must be obtained from the employee’s department Director and Human Resources Director.

No City officer or employee shall engage in any political activity of any kind whatsoever during working hours or engage in such activities when it can be construed as representation as an employee of the City. This regulation shall conform to any provisions of state or federal law as from time to time may be established.

Each City employee shall, during his/her hours of duty as a City employee and subject to such rules and regulations as pertain thereto, devote his/her full time, attention and efforts to this City office or employment. Each City employee shall cooperate with the City Manager, the City Council and the Human Resources Director to successfully fulfill the objectives and purposes of these Rules and Regulations.

Section 18.02 Gifts and Gratuities
No officer or employee of the City shall solicit any gift, gratuity, favor, or anything of monetary value. No officer or employee shall accept any gift, gratuity, favor, or 70 PERSONNEL RULES AND REGULATIONS June 2026

4918-3303-5927 v5
anything of monetary value, which might be construed as consideration for present or future preferential treatment.

Section 18.03 Administrative Regulations
The City Manager is authorized to issue additional administrative policies to carry into effect these Rules and Regulations. The City Manager is also authorized to approve supplementary departmental personnel rules and regulations not in conflict with these rules.

Section 18.04 Directives
Any employee who fails to comply with any reasonable directive by a superior to whom he is responsible may be subject to disciplinary action.

Section 18.05 Avoidance of Inequities
The City Manager is authorized to issue special adjustments to avoid or eliminate inequities resulting from the strict application of any of the provisions of these Rules and Regulations.

CHAPTER 19 AMENDMENTS AND REVISION TO THE PERSONNEL RULES

Section 19.01 Amendments by Resolution of the City Council The City Manager may, as he/she deems necessary, present to the Council for its consideration, amendments, changes, and revisions to these Rules and Regulations. Any employee who suggests any amendment change or revision shall submit such suggestions in writing to the City Manager.

Section 19.02 Notification of Amendments
All amendments, changes, and revisions shall be made available to all employees of the City in the manner and form prescribed by the Human Resources Director and approved by the City Manager.

STAFF REPORT
City of Lancaster
JPH 1
6/9/2026
TN
Date:June 9, 2026
To: Mayor Parris and City Council Members
From:Trolis Niebla, City Manager
George N. Harris II, Senior Director/Treasurer Administrative Services Subject:Proposed Fiscal Year 2026-2027 Budgets
Recommendation:

City Council and City Council acting as Lancaster Housing Authority, Lancaster Choice Energy and Lancaster Power Authority conduct the public hearing and direct staff to schedule the Proposed Fiscal Year 2026-2027 Budget adoption for June 23, 2026.

G.C. Section 84308: No
Fiscal Impact:

The City of Lancaster Proposed Fiscal Year 2026-2027 Budget totals $330.2 million, including $30.1 million in transfers out.

Background:

City of Lancaster Budget
By July 1 of each year, the City is required to adopt a budget, which establishes appropriations and estimates revenue for the coming fiscal year. The proposed budget is a culmination of many months of work by the City Council and staff in reviewing priorities and evaluating programs, with a focus on maintaining responsive and relevant services for residents.

City Council’s priorities addressing:
Sound fiscal foundation and resilience
Protect city infrastructure
Public safety
Economic development; and
New facilities, programs, and service.
2 4
0 2
The following table summarizes the proposed citywide budget:

Expenditures by Category FY27 Proposed Budget
Personnel $73,246,474
Operations & Maintenance 176,768,385
Capital Outlay/Debt Service 24,150,292
Transfers 30,174,333
Sheriff Contract 25,878,042
TOTAL $330,217,526
Revenues:

Estimating revenues for the upcoming fiscal year and forecasting out-years is essential. By reviewing past years’ actual revenue receipts, new revenue sources, fee-based programs, service projections, grant opportunities, and the State’s economic outlook, the City can best determine the revenues available for spending allocations.

The City estimates FY 2026-2027 revenues and transfers in total of $353,199,769.

The City’s largest unrestricted funding source is the General Fund, totaling $147,356,665 including transfers in. General Fund resources include property tax, sales tax, transient occupancy tax, program fees, and others.

Sales Tax is the top General Fund source, which is projected at $73.2 million, which includes Measure LC and Measure YM.

Property Tax projections increased by $3.2 million based on the previous year’s actual revenues received by the City.

Transient Occupancy Tax projection decreased slightly based on trending revenue receipts.

Expenditures:

The total citywide expenditure projections for Fiscal Year 2026-2027 amount to $330,217,526, encompassing all funds, including General, Special Revenue, Internal Service, and Enterprise Funds.

Within this total, General Fund appropriations are projected at $147,076,812, which includes all departmental operating budgets, citywide expenditures, and planned transfers to other funds.

This level of funding reflects the City’s commitment to maintaining core services such as public safety, infrastructure maintenance, parks and recreation, and community development, while also addressing long-term financial obligations and strategic priorities.

Reserves:

The City of Lancaster remains dedicated to maintaining a prudent level of financial reserves to protect against potential service disruptions caused by unforeseen revenue shortfalls or unanticipated expenditures. Reserves built up during periods of revenue growth have provided the City with the flexibility to manage transitions during economic downturns, respond to emergencies, offset impacts from funding reductions, and seize strategic investment opportunities. 2 4
0 2
The Proposed FY 2026-2027 Budget reflects and reinforces the City Council’s longstanding commitment to fiscal responsibility and sustainability. General Fund reserves are projected to remain strong, demonstrating the City's dedication to long-term financial stability.

Conclusion:

The Proposed FY 2026-2027 Budget thoughtfully balances the City’s financial resources with the evolving needs of the community. It ensures the preservation of strong General Fund reserves, positioning the City to sustain essential services and respond effectively to future economic uncertainties. This budget enables the continued delivery of high-quality municipal services, including public safety, parks and recreation, youth and senior programming, and community enrichment events—that collectively enhance the quality of life for all Lancaster residents.

In addition, the budget provides the necessary funding to support key capital improvement projects focused on modernizing public infrastructure, upgrading City facilities, and beautifying neighborhoods. These investments not only address current operational needs but also contribute to the City’s long-term vision of building a vibrant, resilient, and inclusive community for generations to come.

The City’s Fiscal Year 2026-2027 Proposed Budget will be presented to the City Council for final adoption on June 23, 2026.

Attachment:

City of Lancaster Fiscal Year 2026-2027 Proposed Budget-Draft: also available on the City’s website and on file in the City Clerk Department

City of Lancaster Proposed Budget
1 PROPOSED
BUDGET
Fiscal Year
2026-2027
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City Management
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City Management

City of Lancaster Proposed Budget
5 City of Lancaster

FISCAL YEAR 2026-2027

PROPOSED BUDGET

CITY COUNCIL

R. Rex Parris Mayor
Lauren Hughes-Leslie Vice Mayor
Rocio Castellanos Council Member
Kenneth Mann Council Member
Cedric White Council Member

CITY MANAGERS/DIRECTORS

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

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Table of Contents

City of Lancaster Proposed Budget
7 Table of Contents
City Management . . . . . . . . . . . . 3
Introduction. . . . . . . . . . . . . . . . . 9
Community Profile . . . . . . . . . . . . . . . . . . . . . . 11 City Highlights . . . . . . . . . . . . . . . . . . . . . . . . . 12 City Manager's Message . . . . . . . . . . . . . . . . . 17 Organizational Structure . . . . . . . . . . . . . . . . . . 20 Budget Overview . . . . . . . . . . . 21
Understanding the Budget Document . . . . . . . . . 22 The Budget Process. .
. . . . . . . . . . . . . . . . . . . . 23
Basis of Budgeting . . . . . . . . . . . . . . . . . . . . . . 24 Annual Appropriations Limit . . . . . . . . . . . . . . . 25 Allocating the Cost of Services. . . . . . . . . . . . . . 26 Financial Policies . . . . . . . . . . . . . . . . . . . . . . . 27 Statement of Fund Balances. . . . 31
Revenues. . . . . . . . . . . . . . . . . . 39
Revenues by Category . . . . . . . . . . . . . . . . . . . 40 Citywide Revenue Detail by Fund . . . . . . . . . . . . 42 Expenditures . . . . . . . . . . . . . . . 51
Citywide Expenditure Summary by Fund . . . . . . . 52
City Manager's Office . . . . . . . 141
City Administration. . . . . . . . . . . . . . . . . . . . . 143 Emergency Management. .
. . . . . . . . . . . . . . . 146
Economic Develoment. . . . . . . . . . . . . . . . . . . 147 City Council . . . . . . . . . . . . . . . . . . . . . . . . . 149 City Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 Le
gal Services . . . . . . . . . . . . . . . . . . . . . . . . 153 Communications . . . . . . . . . . . . . . . . . . . . . . 154 Lancaster TV . . . . . . . . . . . . . . . . . . . . . . . . . 156 Film . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 Administrative Services . . . . . . 159
Risk Management. . . . . . . . . . . . . . . . . . . . . . 162 Human Resources. .
. . . . . . . . . . . . . . . . . . . . 163
Finance/It Administration . . . . . . . . . . . . . . . . 165 Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . 167 Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 Pr
ocurement. . . . . . . . . . . . . . . . . . . . . . . . . . 169 Information Technology. . . . . . . . . . . . . . . . . . 171 Information Technology - GIS. . . . . . . . . . . . . . 174 IT - Radio Communications . . . . . . . . . . . . . . . 175 Information Technology - Lancaster Police De-
partment (LPD). . . . . . . . . . . . . . . . . . . . . . . 176 General Government . . . . . . . . . . . . . . . . . . . 177 AVAQMD. . . . . . . . . . . . . . . . . . . . . . . . . . . 179 De
bt Services . . . . . . . . . . . . . . . . . . . . . . . . 181 LRBs 24A BASE RENTAL . . . . . . . . . . . . . . . . . 182 LRBs 24B BASE RENTAL . . . . . . . . . . . . . . . . . 183 Lancaster Choice Energy. . . . . . . . . . . . . . . . . 184 Community Development. . . . . 185
Community Development . . . . . . . . . . . . . . . . 187 Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 Ho
using . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191 Bu
ilding And Safety . . . . . . . . . . . . . . . . . . . . 194 Community Preservation . . . . . . . . . . . . . . . . . 196 Special Districts . . . . . . . . . . . . . . . . . . . . . . . 198 Beautification . . . . . . . . . . . . . . . . . . . . . . . . 199 Environmental . . . . . . . . . . . . . . . . . . . . . . . . 202 Public Safety . . . . . . . . . . . . . . 203
Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . 205 Community Safety - Lancaster Police Depart-
ment (LPD). . . . . . . . . . . . . . . . . . . . . . . . . . 208 Public Works. . . . . . . . . . . . . . 211
Public Works. . . . . . . . . . . . . . . . . . . . . . . . . 214 Maintenance. .
. . . . . . . . . . . . . . . . . . . . . . . 217
Transportation . . . . . . . . . . . . . . . . . . . . . . . . 220 Utility Services . . . . . . . . . . . . . . . . . . . . . . . . 222 Vehicle Maintenance . . . . . . . . . . . . . . . . . . . 225 Environmental . . . . . . . . . . . . . . . . . . . . . . . . 227 Street Sweeping . . . . . . . . . . . . . . . . . . . . . . 229 City Engineering . . . . . . . . . . . . . . . . . . . . . . 230 Parks, Arts, Recreation, and
Community Services . . . . . . . . 233
PARCS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236 Passports . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 PA
RCS Marketing . . . . . . . . . . . . . . . . . . . . . 240 Community Center . . . . . . . . . . . . . . . . . . . . . 241 Community Services . . . . . . . . . . . . . . . . . . . . 243 Youth Services. . . . . . . . . . . . . . . . . . . . . . . . 245 Community Recreation . . . . . . . . . . . . . . . . . . 246 Youth Development . . . . . . . . . . . . . . . . . . . . 247 Senior Services . . . . . . . . . . . . . . . . . . . . . . . 248 Project Stride. . . . . . . . . . . . . . . . . . . . . . . . . 249 Facilities/Maintenance . . . . . . . . . . . . . . . . . . 250 Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . 253 DRAFT
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City of Lancaster Proposed Budget
8 Athletics . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256 Special Classes . . . . . . . . . . . . . . . . . . . . . . . 257 Impact Program . . . . . . . . . . . . . . . . . . . . . . . 258 Special Events . . . . . . . . . . . . . . . . . . . . . . . . 259 Arts And Museums . . . . . . . . . . . . . . . . . . . . . 260 Performing Arts Center . . . . . . . . . . . . . . . . . . 263 Antelope Valley Fair . . . . . . . . . . . . . . . . . . . . 265 Personnel Analysis . . . . . . . . . 267
Personnel by Department and Division . . . . . . . 268 Appendix . . . . . . . . . . . . . . . . 279
Revenue, Sources, Taxes and Fees . . . . . . . . . . 280 City Fund Descriptions .
. . . . . . . . . . . . . . . . . 284
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287 Ac
ronyms . . . . . . . . . . . . . . . . . . . . . . . . . . . 293 Fu
nd Listing. . . . . . . . . . . . . . . . . . . . . . . . . . 296 Object Code Listing . . . . . . . . . . . . . . . . . . . . 299 Budget Resolutions . . . . . . . . . 305
Resolution No. 25-31. . . . . . . . . . . . . . . . . . . 306 Resolution No. 25-32. .
. . . . . . . . . . . . . . . . . 307
Resolution No. 25-33. . . . . . . . . . . . . . . . . . . 308 Addendum . . . . . . . . . . . . . . . 309
Council approved appropriations
and budget impact adjustments will
be listed on this page throughout
the fiscal year as they occur. . . 309
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Introduction
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Introduction
City of Lancaster Proposed Budget
10 welcome to Lancaster.

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

Bold. Confident. Innovative. Progressive.

Authentic. Optimistic. Flexible. Resilient.

Welcome to Lancaster.
our vision.

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

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

Integrity
Involvement
Courage
Commitment
Accountability
Respect
Excellence
Pride
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Introduction
Community Profile
City of Lancaster Proposed Budget
11 Community Profile

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

AREA
105.72 square miles
COUNTY
Los Angeles County
www.lacounty.gov

INCORPORATION
November 22, 1977

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

CLIMATE
Lancaster is located in the high desert and has a
moderate semiarid climate. The average daytime highs
in the summertime are around the mid-90s and the
average winter daytime highs are in the upper 50s.

Overnight lows during the coldest months (December
to March) can dip into the low 20s. On average,
Lancaster has sunny skies and comfortable tempera -
tures most of the year.

POPULATION
According to the U.S. Census Database, the City of
Lancaster’s estimated population is 201,031.

POPULATION CHARACTERISTICS
White - 35.94%
Black or African American - 19.45%
American Indian/ Alaska Native - 1.64%
Asian Alone - 4.45%
Native Hawaiian/Other - 0.178%
Two or More Races - 15.65%

HOUSEHOLD INCOME
Average Household Income - $79,710
93534 - $61,866
93535 - $70,360
93536 - $106,903

MEDIAN HOUSING
Housing Units (Estimate) - 53,646
Persons Per Household (avg.) - 3.21
Homeowners (avg.) - 66%

SCHOOLS

ANTELOPE VALLEY HIGH SCHOOL DISTRICT
www.avdistrict.org

LANCASTER SCHOOL DISTRICT
www.lancsd.org

WESTSIDE UNION SCHOOL DISTRICT
www.westside.k12.ca.us

EASTSIDE UNION SCHOOL DISTRICT
www.eastside.k12.ca.us
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Introduction
City Highlights
City of Lancaster Proposed Budget
12 City Highlights
A Glimpse of History

Following the completion of the Southern Pacific Railroad in 1867, Lancaster was established as a water stop alo
ng the route. In 1898, gold was discovered in the hills north of Lancaster and attracted many prospectors to the area.

The 1930s introduced the first airplane to the area and the Air Force started conducting flight tests at Muroc Air Bas
e – now Edwards Air Force Base. Today, the activity in the area is probably most recognized for significantly contributing to the aerospace industry. Edwards Air Force Base, which is famous for its space shuttle landings and Air Force Flight Test Center programs, sits just to the northeast of Lancaster. U.S. Air Force Plant 42 – located just south of the city limits – sits on 5,840 acres and is the main construction, modification and test center for the United States Advanced Aviation programs. It is home to aerospace behemoths including Boeing, Lockheed Martin and Northrop Grumman Companies.

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Introduction
City Highlights
City of Lancaster Proposed Budget
13 A Flourishing Business Community

Lancaster continues to strengthen its position as a City of opportunity, where businesses are welcomed, jobs are cre
ated, and meaningful development is supported with a clear focus on long-term economic growth. From small business openings and industrial investment to film activity, clean energy development, and new housing, Lancaster’s economy continues to move forward in ways that support upward mobility and expand opportunities for residents.

Local Business Growth
Over the past year, Lancaster has welcomed a growing number of new businesses that add to the community’s dining, retail, recreation, and service options. Recent openings include Dryvebox, Cafe86, Amaté, and Lobo Coffee, each bringing new energy and amenities to the city. Additional businesses, including Texas Roadhouse, Quick Quack Car Wash, and Raising Cane’s, are expected to open soon, reflecting continued private-sector confidence in Lancaster’s market. The City has also continued to celebrate and support local entrepreneurship through its monthly Local Business Spotlight, which highlights the small businesses, local employers, and commu - nity-serving entrepreneurs that help define Lancaster’s economy. These efforts not only promote local spending but als
o help residents connect with the businesses that make Lancaster unique.

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

Several additional industrial sites remain in the pipeline, supporting continued growth in logistics, manufacturing, warehousing, clean energy, and other emerging sectors. As new industrial investment moves forward, the City DRAFT
Introduction
City Highlights
City of Lancaster Proposed Budget
14 remains focused on ensuring that Lancaster residents are positioned to benefit from the jobs and career pathways these projects create. Workforce development remains central to this effort, helping connect local talent with opportunities in industries that are shaping the future economy.

Housing and Mixed-Use Development

Housing and mixed-use development remain key priorities as Lancaster continues to grow. Construction is und
erway at Desert Meadows, a 420-unit luxury apartment and townhome project located at Lancaster Boulevard and 30th Street West. At the same time, the City is moving forward with major long-range projects such as Parkway Village and the Lancaster Health District. These developments will bring a mix of residential, retail, health, and commercial services to key areas of the city, supporting housing demand while creating more complete and connected neighborhoods. Together, they represent Lancaster’s continued commitment to thoughtful growth, neighborhood vibrancy, and expanded access to services.

Incentivizing Local Spending

Lancaster continues to support local businesses through direct engagement, promotion, and relationship-building.

The
City’s Economic Development team works closely with business owners, entrepreneurs, and employers to understand their needs, connect them with resources, and help them navigate opportunities for growth. The City launched a monthly Local Business Spotlight to highlight Lancaster businesses and share the stories of the people behind them. By celebrating local entrepreneurs and increasing visibility for businesses across the community, the DRAFT
Introduction
City Highlights
City of Lancaster Proposed Budget
15 program helps encourage residents to shop local while reinforcing the important role small businesses play in Lancaster’s economy. These efforts reflect the City’s continued commitment to staying connected to the business community and creating an environment where local businesses can grow and succeed.

Film and Media Engagement
Film Lancaster continues to promote the city as a versatile, film-friendly destination for television, commercial, and motion picture production. Lancaster’s diverse landscape, open space, scenic desert backdrop, aviation history, and accessible locations make it an attractive option for studios and production companies looking for a wide range of settings within reach of the Los Angeles market. The City continues working to attract new productions by supporting streamlined coordination, responsive permitting, and strong customer service. As the film and media industry continues to evolve, Lancaster remains well-positioned to capture production activity and showcase the community’s unique character on screen.

A Model for Municipal Sustainability
LANCASTER ENERGY (LE) AND THE CONTINUED BUILD-OUT OF FPH2

Lancaster’s leadership in clean energy continues through Lancaster Energy and the ongoing development of First Pub
lic Hydrogen. As America’s first hydrogen city, Lancaster has continued moving from vision to implementation by building the partnerships, infrastructure, and market strategy needed to support a cleaner energy future.

Launched in partnership with the City of Industry, First Public Hydrogen represents a major step toward expanding hydrogen production, distribution, and public-sector leadership in the clean energy economy. The continued build- out of FPH2 supports Lancaster’s broader goals of attracting investment, creating future-focused jobs, strength - ening energy resilience, and positioning the city as a leader in emerging clean technologies. Lancaster’s clean DRAFT
Introduction
City Highlights
City of Lancaster Proposed Budget
16 energy work also supports broader economic development goals. By aligning sustainability with infrastructure, workforce development, and business attraction, the City is creating opportunities that extend beyond environ - mental benefit and into long-term economic growth.

Zero-Emissions Transportation
Lancaster’s long-standing commitment to clean mobility continues through its support of the Antelope Valley Transit Authority, which operates one of the nation’s leading electric bus fleets. AVTA’s continued investment in zero-emis- sions transportation has helped reduce emissions, improve regional connectivity, and expand clean transportation optio
ns for residents. Through local and regional partnerships, Lancaster continues to support transportation solu - tions that are cleaner, more efficient, and better connected to the needs of the community. These efforts reflect the City’
s broader commitment to sustainability, innovation, and responsible growth.

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Introduction
City Manager's Message
City of Lancaster Proposed Budget
17 City Manager's Message

R. REX PARRIS ROCIO CASTELLANOS

MAYOR COUNCILMEMBER

LAUREN HUGHES-LESLIE CEDRIC WHITE

VICE MAYOR COUNCILMEMBER

KEN MANN TROLIS NIEBLA

COUNCILMEMBER CITY MANAGER
44933 Fern Avenue
Lancaster, CA 93534
661.723.6000
cityoflancasterca.gov
June 2, 2026
Honorable Mayor, City Council, and Lancaster residents, It is my honor to present the City of Lancaster’s annual operating budget.

The City of Lancaster’s Fiscal Year 2026-27 Operating and Capital Budget, totaling $330.2 million, represents a comprehensive investment in the community’s future. Guided by the City Council's strategic direction, this budget outlines a sustainable financial plan to support essential services, enhance quality of life, and advance long-term goals for the City.

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

This year, Lancaster is seeing the results of focused reinvestment, strategic planning, and a clear commitment to long-term progress. Across the City, major priorities are moving from concept to implementation: from the continued build-out of the Lancaster Police Department and expanded use of public safety technology, to park improvements, new community facilities, modernized City services, business growth, clean energy development, and new investments in youth and education.

These efforts reflect the priorities of our residents and demonstrate how Lancaster is turning community input, strong partnerships, and available resources into real progress for the people who live, work, and invest here.

Over the past year, the City has continued to turn its strategic priorities into visible progress across the community. The framework was established around three core goals: creating a strong sense of community, helping residents feel safe, and creating upward mobility. This is no longer just a plan. It has become the foundation for how we prioritize projects, allocate resources, and measure progress. Today, we are seeing that work takes shape through completed projects, active construction, expanded programs, new technology, and stronger partnerships across the City.

Public safety has advanced significantly. In 2025, the Lancaster Police Department moved fully into active enforcement, with sworn POST-certified officers serving the community for the first time under the City’s hybrid policing model. That model combines strong local leadership with continued regional support from the Los Angeles County Sheriff’s Department and other public safety partners.

The results are clear: crime is decreasing and continues to trend in the right direction. Building on that success, we are continuing to grow the department with additional officers, sergeants, and security assistants to expand visibility, enforcement, and support in the field. We also launched our DRAFT
Introduction
City Manager's Message
City of Lancaster Proposed Budget
18 Drone as First Responder program and deployed two DFR units, giving officers faster access to real-time information during critical incidents. Through dedicated enforcement operations, expanded traffic safety efforts, the Integrated Command Center, and continued partnerships with LASD and other regional agencies, Lancaster is strengthening its public safety network and building a department that is proactive, responsive, and deeply connected to the community it serves. Soon, the community will see improved traffic safety as the Lancaster Police Department will take over traffic enforcement operations.

We have also made meaningful progress in reinvesting in the infrastructure residents use every day. Major transportation projects continue to move forward, including the opening of the Avenue J Interchange, ongoing interchange improvements, corridor upgrades, and road rehabilitation efforts throughout the city. Safe Routes to School improvements are advancing as part of our broader commitment to creating safer, more connected neighborhoods where students and families can walk, bike, and roll with greater confidence.

Across our parks and public spaces, residents ar e beginning to see the results of continued reinvestment. Renovations at Webber Pool and Samaritan’s Purse Park are moving forward, and design work continues on a new year-round aquatics center that will expand recreation, fitness, and family programming for the community. At the same time, the City has continued to expand park programming, youth activities, community events, and volunteer opportunities. Through TeamUp Lancaster and the Love Your City cleanup initiative, residents, businesses, students, churches, and community groups are partnering with the City to clean and beautify streets, parks, and neighborhoods — turning civic pride into action.

Economic development remains a major focus, and the City has continued to build momentum through business attraction, small business support, workforce development, and local investment.

Through our monthly Local Business Spotlight, we are highlighting the entrepreneurs, small businesses, and local employers that help define Lancaster’s economy and strengthen our community. Recent openings such as Dryvebox, Cafe86, Amaté, and Lobo Coffee reflect the continued growth of new amenities and experiences for residents, while upcoming businesses including Texas Roadhouse, Quick Quack Car Wash, and Raising Cane’s show continued private- sector confidence in Lancaster’s market. The Jensen Infrastructure groundbreaking further demonstrates Lancaster’s growing industrial momentum and the continued investment taking place in our local economy. As a member, the City is also advancing the continued build-out of the First Public Hydrogen Joint Powers Utility Agency, supporting Lancaster’s position in the clean energy economy and creating opportunities tied to emerging industries. Through Film Lancaster, we are working to attract studios and production companies by showcasing Lancaster’s diverse landscapes, open space, infrastructure, and film-friendly approach. Together, these efforts support business growth, job creation, and upward mobility for the people who live here.

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Introduction
City Manager's Message
City of Lancaster Proposed Budget
19 The Parris Convention Center, part of the City’s Multi-Agency Regional Resiliency Center initiative, is nearing completion and is expected to be completed this fall. As one of Lancaster’s most important long-term investments, the facility will serve as a hub for emergency response, regional coordination, community services, and major events. Designed to incorporate clean energy technologies, including hydrogen, electricity, and heat pump systems, the project reflects Lancaster’s commitment to resilience, innovation, and responsible growth. We look forward to activating this space for the community and creating new opportunities for residents to gather, connect, and access services in a modern, flexible facility.

The City is also modernizing the way residents, businesses, and applicants interact with local government. We have implemented new AI tools into the planning process to help streamline permit review and create more efficient experience for those doing business with the City. We have also deployed CitiDetect to support community preservation efforts, helping identify and address issues in the built environment more proactively. In addition, work is underway on a brand new, modern, user-friendly City website that will make it easier for residents to find information, access services, and stay connected. Access to City video content has also expanded through streaming platforms, giving residents more ways to receive important information, watch local programming, and engage with what is happening in Lancaster.

Youth development continues to be central to Lancaster’s future. Through the IMPACT Initiative, local students are earning scholarships while gaining hands-on experience in community service and leadership. At the Lancaster Community Center, expanded programming including EdVentures Preschool, STREAM education, financial literacy, and other youth-focused opportunities is helping young people build the skills, confidence, and support systems they need to succeed. At the direction of Council, the City has started worki ng with a new Deputy Mayor focused on supporting early education, with a specific emphasis on ensuring every student has the opportunity to read at a third-grade level by the time they reach third grade. This focus reflects our commitment to investing early, removing barriers to learning, and helping Lancaster’s youngest residents build a strong foundation for long-term success.

The progress made over the past year shows that Lancaster’s priorities are not abstract goals, they are being carried out through real projects, real se rvices, and real improvements in the lives of residents. With a clear direction, strong partnerships, and continued investment in our community, Lancaster is building a safer, stronger, cleaner, and more connected future.

Thank you,
Trolis Niebla, City Manager
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Introduction
Organizational Structure
City of Lancaster Proposed Budget
20 Organizational Structure

City of Lancaster
Residents
City Council
Commissions
Planning
Commission
Criminal Justice
Commission
City Manager
Administrative
Services City Clerk
City Manager's
Office
Police
Department
Assistant City
Manager
Community
Development Public Works
Emergency
Operations &
Facilities
Parks, Arts,
Recreation, &
Community
Services
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Budget Overview
DRAFT
Budget Overview
Understanding the Budget Document
City of Lancaster Proposed Budget
22 Understanding the Budget Document
The Introduction features the City Manager’s Message, which presents the budget document to the City Cou
ncil and the citizens of Lancaster highlighting policy directives and budget priorities.

The Community Profile, found in the Introduction, provides specific details about Lancaster – including city dem
ographics, development activity and important statistics.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Budget Overview
Basis of Budgeting
City of Lancaster Proposed Budget
24 Basis of Budgeting
The budget is prepared in accordance with Generally Accepted Accounting Principles (GAAP). The City utilizes the modified accrual basis of budgeting; obligations of the City are budgeted as expenses, but revenues are recorded when we know how much to expect (measurable) and we receive the revenues within the time needed to make payments for costs incurred within the fiscal year.

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

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

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

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

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

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Budget Overview
Allocating the Cost of Services
City of Lancaster Proposed Budget
26 Allocating the Cost of Services
The City allocates administrative costs among the services and funds that benefit from those activities. The City commissions a full and detailed cost allocation study on a regular basis to ensure utilization of the appropriate allocation amounts for distribution amongst those activities not funded by the General Fund.

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Budget Overview
Financial Policies
City of Lancaster Proposed Budget
27 Financial Policies

RESERVE POLICIES
On an annual basis, the Finance Division and/or Budget Manager will appropriate assigned reserves according to the Reserve Policy. The Finance Director and/or Budget Manager will ensure that minimum fund reserves are met and present to the City Council through the budget process.

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

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

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

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

IV. Information Technology Fund Reserve – The City will maintain a reserve amount of 20 percent of the annual Information Technology program budget. This fund (112) is intended for Information Technol - ogy services and equipment. Costs are charged to departments depending on usage, service, and I.T DRAFT
Budget Overview
Financial Policies
City of Lancaster Proposed Budget
28 equipment. Funds should be set aside for unexpected costs and to build a reserve for emergency replace - ment of IT equipment.

Enterprise Funds
V. Lancaster Choice Energy Fund Reserve – The City will set a reserve goal of 25% of operating costs in the Lancaster Choice Energy fund. The accumulation of funds to reach the goal will be derived from net operating revenues. The reserve calculation shall include the base working capital reserve held in the lock- box account.

LONG-TERM POLICIES
Operating Budget Policies
 The City will present to the City Council a Program and Financial Plan that is a balanced document. Expen- ditures will not exceed available resources, including funding carried over from the previous year.  The City will maintain a General Fund Reserve that provides the necessary cash flow, a safety net for han- dling the unexpected, and flexibility in day-to-day operations. The City Council has formally established this reserve at 35% of operating expenditures as the minimum desired level.  To ensure that the largest revenue source will cover the largest expenditure item, we closely compare the Sheriff’s Department contract to the Sales and Property Tax Revenue  The City will allocate resources to special law enforcement programs such as, Target Oriented Policing (TOP) to specifically identify and resolve crime that has received substantial attention. Those programs, which include Christmas Shopping Patrols, Anti-Auto Theft Operations, TOP-Bomb (sheriff units available to patrol at will), and Gang Violence Suppression have been highly successful in reducing specific types of crime
 The planning and approval process for any new capital improvement project will include an analysis of future operating costs to ensure that not only is funding available to build the project, but future operational costs can be covered once construction is complete
 The City will seek financial co-sponsors and partners for special events and recreational programs that are a benefit to the community. Prime examples of this include corporate sponsorship for the annual Streets of Lancaster Grand Prix, co-sponsorship of special theatrical performances for students to gain an apprecia - tion of the performing arts, and community partnerships to provide community neighborhood impact homes and wellness homes
Revenue Policies
 The City will attempt to maintain a diversified and stable revenue system to shelter it from short-term fluctu- ations of any one revenue source
 The City will diversify its general fund revenue base away from past reliance on sales tax alone.  The City will utilize one-time non-recurring revenues for one-time expenditures or reserves and avoid using one-time revenues for ongoing expenses or programs
 The City will seek out additional sources of revenue as a way of enduring a balanced budget necessary for the quality of services expected by our citizens
 The City will require user fees that cover the direct cost of adult recreation programs, and the cost of devel- opment services (building permits, etc.) provided to developers  The City will do cost comparisons with other cities to ensure that our fee structure is reasonable  The City will update fees annually based on the prior year annual average consumer price index for the Los Angeles-Riverside-Orange Co. All Urban Consumers percentage change DRAFT
Budget Overview
Financial Policies
City of Lancaster Proposed Budget
29 Cash Management/Investment Policies
 Investment of city funds will be in accordance with the Adopted Investment Policy. Safety of principal will continue to be the number one priority, followed closely by ensuring that funds will be available when needed (liquidity). Only after these two priorities have been fully satisfied will the City consider yield as an investment criterion
 The City will aggressively collect revenues on a timely basis Debt Policies
 The City’s General Fund does not currently have any long-term debt obligations. Current operations will be funded with current revenues
 Accounting, Auditing, and Financial Reporting Policies  The City will have an independent audit performed annually. An interim audit will be performed midway through the fiscal year to ensure correct accounting and internal control procedures are followed  The City will produce an Annual Comprehensive Financial Report (ACFR) each year in accordance with Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board (GASB).
 The City will maintain a strong internal audit capability Capital Budget Policies
 The City will update its multi-year plan for capital improvements. This will include modification of existing projects and adding/deleting projects in keeping with the General Plan as adopted by the City Council  The City will maintain a capital replacement fund for ensuring that the equipment necessary for the opera- tions of the City is always available
 The City will ensure that prime commercial and industrial acreage is available and ready for development, thus being able to quickly assist in the provision of jobs and diversity in the economy DRAFT
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Statement of Fund Balances
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Statement of Fund Balances
City of Lancaster Proposed Budget
32 ACFR FUND TYPE FUND DESCRIPTION FY26 BEGINNING FUND

BALANCE
FY26 BUDGETED

REVENUES
FY26 BUDGETED

OPERATING

EXPENDITURES
FY26 BUDGETED

CAPITAL

EXPENDITURES
FY26 BUDGETED

TRANSFERS IN
FY26 BUDGETED

TRANSFERS OUT
FY26 ESTIMATED

ENDING FUND

BALANCE
GENERAL FUNDS 101 GENERAL FUND (100,192,823.36) (143,514,637.16) 146,390,821.06 16,301,190.73 - 7,266,131.89 (73,749,316.84) 120 EMPLOYEE BENEFITS (3,548,776.74) - 1,745,813.00 - - - (1,802,963.74) 141 EQUIPMENT REPLACEMENT - - - - - - - NON NON-SPENDABLE FUND BALANCE 26,132,935.82 - - - - - 26,132,935.82 GENERAL FUNDS TOTAL (77,608,664.28) (143,514,637.16) 148,136,634.06 16,301,190.73 - 7,266,131.89 (49,419,344.76) INTERNAL SERVICE FUNDS 111 FLEET ISF - (4,077,606.17) 4,125,399.29 - 10,000.00 - 57,793.12 112 INFORMATION TECHNOLOGY ISF 18,516.06 (7,767,958.87) 10,356,704.56 1,233,725.71 (1,079,979.00) - 2,761,008.46 113 GENERAL LIABILITY ISF (873,911.16) (7,173,742.98) 8,112,056.35 - (739,814.00) - (675,411.79) INTERNAL SERVICE FUNDS TOTAL (855,395.10) (19,019,308.02) 22,594,160.20 1,233,725.71 (1,809,793.00) - 2,143,389.79
SPECIAL REVENUE FUNDS 200 LA COUNTY GRANTS - OTHER - - - - - - - 201 AQMD GRANTS - (288,660.00) 288,660.00 - - - - 202 MEASURE H 1,843,465.71 (2,201,001.48) 357,535.77 - - - - 204 MEASURE A - HOMELESSNESS - (5,489,671.00) 5,489,671.00 - - - - 210 MEASURE A 302,996.23 (921,817.18) 202,312.16 416,508.79 - - (0.00) 211 MEASURE M (2,896,785.89) (3,489,614.45) 352,081.00 923,715.28 - 1,619,430.00 (3,491,174.06) 212 MEASURE R - HIGHWAY 24,484,499.64 (48,590,158.94) - 24,105,659.30 - - 0.00 213 METRO - LOCAL 1,313,744.12 (1,314,150.40) - - - - (406.28) 214 GAS TAX 76,552.44 (5,029,317.71) 11,825,189.43 284,105.22 (9,768,029.00) 25,508.44 (2,585,991.18) 215 GAS TAX - SB 1 (9,218,385.99) (4,593,458.00) 396,089.49 13,357,325.45 - - (58,429.05) 216 TDA 3 30,793.68 (30,793.68) - - - - - 217 TDA 8 13,104.30 (8,117,904.00) 7,649.00 9,839.12 - 7,222,211.00 (865,100.58) 218 PROPOSITION A (9,318,531.44) (4,479,578.00) 2,862,918.67 9,090,594.59 - - (1,844,596.18) 219 PROPOSITION B (6,395.56) - - - - - (6,395.56) 220 PROPOSITION C (12,621,995.01) (3,722,046.00) - 16,335,213.05 - - (8,827.96) 221 PROP 42- CONGESTION MGT (48,441.96) - - - - - (48,441.96) 222 SURFACE TRANSPORTATION PROGRAM 46,970.51 (46,950.71) - - - - 19.80 223 OFFICE OF TRAFFIC SAFETY (OTS) 0.20 - - - - - 0.20 FY 2025-2026 ESTIMATED FUND BALANCES
DRAFT
Statement of Fund Balances

City of Lancaster Proposed Budget
33 ACFR FUND TYPE FUND DESCRIPTION FY26 BEGINNING FUND

BALANCE
FY26 BUDGETED

REVENUES
FY26 BUDGETED

OPERATING

EXPENDITURES
FY26 BUDGETED

CAPITAL

EXPENDITURES
FY26 BUDGETED

TRANSFERS IN
FY26 BUDGETED

TRANSFERS OUT
FY26 ESTIMATED

ENDING FUND

BALANCE
FY 2025-2026 ESTIMATED FUND BALANCES
224 RECYCLING (162,335.21) (405,143.41) 465,937.36 - (400.00) - (101,941.26) 225 MEASURE R (5,247,978.84) (2,798,535.00) 6,002.00 7,651.25 - 1,079,620.00 (6,953,240.59) 227 MEASURE M - MSP 62,024.29 (142,721.82) - 80,697.53 - - - 230 STATE GRANTS - OTHER 2,356,426.88 (32,529,029.17) 12,013,339.17 17,807,509.10 - - (351,754.02) 300 FEDERAL GRANTS - OTHER 429,569.74 (8,239,423.08) 2,561,927.00 5,247,926.34 - - - 301 TRAFFIC SAFETY (379,372.65) (88,668.49) - - - - (468,041.14) 310 CDBG 667,118.78 (4,487,406.16) 4,588,332.80 1,451,975.72 (2,156,001.00) - 64,020.14 311 CDBG-SECTION 108 - - - - - - - 312 NEIGHBORHOOD STABILIZATION (2,159,415.65) - - - - 2,156,001.00 (3,414.65) 313 HOME GRANT (1,151,285.81) (656,727.00) 1,216,959.59 - - - (591,053.22) 424 RECYCLED WATER FUND (942.68) (85,000.00) 971,515.53 - (991,351.00) - (105,778.15) 601 AVAQMD (26,703.12) (1,448,218.84) 1,448,218.84 - - - (26,703.12) 650 ANTELOPE VALLEY FAIR - (235,027.14) 235,027.14 - - - (0.00) 850 CFD 21-1 PUBLIC SERVICES (23,785.41) (30,000.00) 28,308.13 - - - (25,477.28) 851 CFD 89-1 EASTSIDE WATER FUND (521,326.08) - - - - - (521,326.08) 852 CFD 90-1 BELLE TIERRA - - - - - - - 853 CFD 91-1 QUARTZ HILL - - - - - - - 854 CFD 91-2 LANC BUSINESS PARK (42,561.36) - - - - - (42,561.36) SPECIAL REVENUE FUNDS TOTAL (12,198,976.14) (139,461,021.66) 45,317,674.08 89,118,720.74 (12,915,781.00) 12,102,770.44 (18,036,613.54)
DEVELOPER FEE FUNDS 203 DWELLING UNIT/PARK IN-LIEU (571,171.72) (200,000.00) 72,118.81 45,252.42 - - (653,800.49) 410 SIGNAL DEVELOPER FEES (3,588,835.30) (150,000.00) - 2,800,855.81 - - (937,979.49) 411 DRAINAGE DEVELOPER FEES (10,797,973.22) (900,000.00) - 8,089,963.45 - - (3,608,009.77) 412 BIOLOGICAL IMPACT FEES (69,098.76) (300,000.00) 9,950.00 - - - (359,148.76) 413 URBAN STRUCTURES IMPACT FEE (1,370,156.43) (58,692.12) 4,198.00 376,086.22 - 42,514.06 (1,006,050.27) 414 TRAFFIC IMPACT FEES (2,763,210.15) (100,000.00) - 2,773,048.45 - - (90,161.70) 415 VEHICLE MILES TRVLD IMPACT FEE (382,040.85) (70,000.00) - - - - (452,040.85) 416 ZERO NET ENERGY (SOLAR) (122,167.49) - - - - - (122,167.49) DRAFT
Statement of Fund Balances
City of Lancaster Proposed Budget
34 ACFR FUND TYPE FUND DESCRIPTION FY26 BEGINNING FUND

BALANCE
FY26 BUDGETED

REVENUES
FY26 BUDGETED

OPERATING

EXPENDITURES
FY26 BUDGETED

CAPITAL

EXPENDITURES
FY26 BUDGETED

TRANSFERS IN
FY26 BUDGETED

TRANSFERS OUT
FY26 ESTIMATED

ENDING FUND

BALANCE
FY 2025-2026 ESTIMATED FUND BALANCES
417 MARIPOSA LILY IMPACT FEE (65,291.68) - - - - - (65,291.68) DEVELOPER FEE FUNDS TOTAL (19,729,945.60) (1,778,692.12) 86,266.81 14,085,206.35 - 42,514.06 (7,294,650.50)
MAINTENANCE DISTRICT FUNDS 420 SEWER MAINTENANCE DISTRICT (671,220.48) (4,823,492.00) 4,486,319.90 664,290.30 - 25,508.44 (318,593.84) 421 LANDSCAPE MAINTENANCE DISTRICT 104,432.93 (2,101,707.93) 3,222,750.56 - (1,391,649.75) 110,536.57 (55,637.62) 422 LIGHTING MAINTENANCE DISTRICT (6,212,131.36) (6,747,434.08) 9,611,806.18 169,391.20 - - (3,178,368.06) 423 DRAINAGE MAINT DISTRICT (1,096,276.11) (2,411,558.44) 2,983,684.98 604,232.85 (301,311.89) 25,508.44 (195,720.17) MAINTENANCE DISTRICT FUNDS TOTAL (7,875,195.02) (16,084,192.45) 20,304,561.62 1,437,914.35 (1,692,961.64) 161,553.45 (3,748,319.69)
COMMUNITY SERVICES FOUNDATION 199 COMMUNITY SERVICES FOUNDATION (109,846.10) (43,977.05) - - - - (153,823.15) COMM SERVICES FOUNDATION FUNDS TOTAL (109,846.10) (43,977.05) - - - - (153,823.15) LANCASTER HOUSING AUTHORITY FUNDS 314 LOW-MODERATE INCOME HOUSING (40,582,324.74) (250,000.00) 1,536,075.13 135,565.00 - - (39,160,684.61) 520 LANCASTER HOUSING AUTHORITY (2,112,659.52) - - - - - (2,112,659.52) LANCASTER HOUSING AUTHORITY FUNDS TOTAL (42,694,984.26) (250,000.00) 1,536,075.13 135,565.00 - - (41,273,344.13) FINANCE AUTHORITY 530 LANCASTER FINANCING AUTHORITY (25,667,599.25) (424,046.27) 7,069,415.64 4,133,386.85 (7,363,553.64) - (22,252,396.67) FINANCE AUTHORITY FUNDS TOTAL (25,667,599.25) (424,046.27) 7,069,415.64 4,133,386.85 (7,363,553.64) - (22,252,396.67)
ENTERPRISE FUNDS 500 LANCASTER POWER AUTHORITY (1,843,344.64) (1,602,998.92) 1,318,326.00 - - - (2,128,017.56) 501 LANCASTER CHOICE ENERGY (6,474,769.02) (78,325,110.57) 73,102,932.65 941,170.00 - 25,508.44 (10,730,268.50) ENTERPRISE FUNDS TOTAL (8,318,113.66) (79,928,109.49) 74,421,258.65 941,170.00 - 25,508.44 (12,858,286.06) SUCCESSOR AGENCY 991 REDEV OBLIGATION RETIREMENT 23,556,253.80 (14,662,887.83) 15,000.00 - - - 8,908,365.97 992 REDEVELOPMENT DEBT SERVICE 131,113,419.53 (21,447.41) 11,336,391.14 - (299,388.00) - 142,128,975.26 993 SCHOOLS DEBT SERVICE 13,908,608.65 (456.06) 1,248,706.26 - - - 15,156,858.85 994 COUNTY DEBT SERVICE 11,781.60 - - - - - 11,781.60 995 COMM REDV PROP TRUST CRPTF - - - - - - - SUCCESSOR AGENCY FUNDS TOTAL 168,590,063.58 (14,684,791.30) 12,600,097.40 - (299,388.00) - 166,205,981.68
GRAND TOTAL (26,468,655.83) (415,188,775.52) 332,066,143.59 127,386,879.73 (24,081,477.28) 19,598,478.28 13,312,592.97 DRAFT
Statement of Fund Balances

City of Lancaster Proposed Budget
35 ACFR FUND TYPE FUND DESCRIPTION
FY27 ESTIMATED

BEGINNING FUND

BALANCE
FY27 BUDGETED

REVENUES
FY27 BUDGETED

OPERATING

EXPENDITURES
FY27 BUDGETED

CAPITAL

EXPENDITURES
FY27 BUDGETED

TRANSFERS IN
FY27 BUDGETED

TRANSFERS OUT
FY27 ESTIMATED

ENDING FUND

BALANCE
GENERAL FUNDS 101 GENERAL FUND (73,749,316.84) (147,103,832.88) 141,278,559.75 - (252,832.00) 5,798,252.04 (74,029,169.93) 120 EMPLOYEE BENEFITS (1,802,963.74) - - - - - (1,802,963.74) 141 EQUIPMENT REPLACEMENT - - - - - - - NON NON-SPENDABLE FUND BALANCE 26,132,935.82 - - - - - 26,132,935.82 GENERAL FUNDS TOTAL (49,419,344.76) (147,103,832.88) 141,278,559.75 - (252,832.00) 5,798,252.04 (49,699,197.85)
INTERNAL SERVICE FUNDS 111 FLEET ISF 57,793.12 (4,335,927.42) 4,335,920.08 - - - 57,785.78 112 INFORMATION TECHNOLOGY ISF 2,761,008.46 (10,338,213.94) 11,441,476.65 - (1,103,262.71) - 2,761,008.46 113 GENERAL LIABILITY ISF (675,411.79) (8,552,503.54) 9,130,318.54 - (577,815.00) - (675,411.79) INTERNAL SERVICE FUNDS TOTAL 2,143,389.79 (23,226,644.90) 24,907,715.27 - (1,681,077.71) - 2,143,382.45
SPECIAL REVENUE FUNDS 200 LA COUNTY GRANTS - OTHER - - - - - - - 201 AQMD GRANTS - - 18,000.00 - - - 18,000.00 202 MEASURE H - - - - - - - 204 MEASURE A - HOMELESSNESS - (2,372,661.71) 2,372,661.71 - - - - 210 MEASURE A (0.00) - 3,169.00 - - - 3,169.00 211 MEASURE M (3,491,174.06) (3,292,085.00) 350,146.00 - - 1,619,280.00 (4,813,833.06) 212 MEASURE R - HIGHWAY 0.00 - - - - - 0.00 213 METRO - LOCAL (406.28) - - - - - (406.28) 214 GAS TAX (2,585,991.18) (5,121,844.00) 11,617,518.57 - (7,232,768.01) 737,093.44 (2,585,991.18) 215 GAS TAX - SB 1 (58,429.05) (4,987,908.00) (244,750.84) - - - (5,291,087.89) 216 TDA 3 - (149,431.00) - - - - (149,431.00) 217 TDA 8 (865,100.58) (8,817,477.00) 7,649.00 - - 7,232,768.01 (2,442,160.57) 218 PROPOSITION A (1,844,596.18) (4,669,133.00) 7,595,947.34 - - - 1,082,218.16 219 PROPOSITION B (6,395.56) - - - - - (6,395.56) 220 PROPOSITION C (8,827.96) (3,879,277.00) - - - - (3,888,104.96) 221 PROP 42- CONGESTION MGT (48,441.96) - - - - - (48,441.96) 222 SURFACE TRANSPORTATION PROGRAM 19.80 - - - - - 19.80 223 OFFICE OF TRAFFIC SAFETY (OTS) 0.20 - - - - - 0.20 FY 2026-2027 ESTIMATED FUND BALANCES
DRAFT
Statement of Fund Balances
City of Lancaster Proposed Budget
36 ACFR FUND TYPE FUND DESCRIPTION
FY27 ESTIMATED

BEGINNING FUND

BALANCE
FY27 BUDGETED

REVENUES
FY27 BUDGETED

OPERATING

EXPENDITURES
FY27 BUDGETED

CAPITAL

EXPENDITURES
FY27 BUDGETED

TRANSFERS IN
FY27 BUDGETED

TRANSFERS OUT
FY27 ESTIMATED

ENDING FUND

BALANCE
FY 2026-2027 ESTIMATED FUND BALANCES
224 RECYCLING (101,941.26) - 44,061.00 - - - (57,880.26) 225 MEASURE R (6,953,240.59) (2,916,458.00) 4,462.00 - - 1,079,520.00 (8,785,716.59) 227 MEASURE M - MSP - - - - - - - 230 STATE GRANTS - OTHER (351,754.02) - - - - - (351,754.02) 300 FEDERAL GRANTS - OTHER - - - - - - - 301 TRAFFIC SAFETY (468,041.14) (88,668.49) - - - - (556,709.63) 310 CDBG 64,020.14 (1,379,105.00) 1,379,105.00 - - - 64,020.14 311 CDBG-SECTION 108 - - - - - - - 312 NEIGHBORHOOD STABILIZATION (3,414.65) - - - - - (3,414.65) 313 HOME GRANT (591,053.22) (548,606.39) 548,606.39 - - - (591,053.22) 424 RECYCLED WATER FUND (105,778.15) (85,000.00) 628,637.81 - (559,903.81) 16,266.00 (105,778.15) 601 AVAQMD (26,703.12) (1,488,286.63) 1,488,286.63 - - - (26,703.12) 650 ANTELOPE VALLEY FAIR (0.00) (221,179.90) 221,179.90 - - - (0.00) 850 CFD 21-1 PUBLIC SERVICES (25,477.28) (30,000.00) 30,000.00 - - - (25,477.28) 851 CFD 89-1 EASTSIDE WATER FUND (521,326.08) - - - - - (521,326.08) 852 CFD 90-1 BELLE TIERRA - - - - - - - 853 CFD 91-1 QUARTZ HILL - - - - - - - 854 CFD 91-2 LANC BUSINESS PARK (42,561.36) - - - - - (42,561.36) SPECIAL REVENUE FUNDS TOTAL (18,036,613.54) (40,047,121.12) 26,064,679.51 - (7,792,671.82) 10,684,927.45 (29,126,799.52) DEVELOPER FEE FUNDS 203 DWELLING UNIT/PARK IN-LIEU (653,800.49) (200,000.00) 72,118.81 - - - (781,681.68) 410 SIGNAL DEVELOPER FEES (937,979.49) (300,000.00) - - - - (1,237,979.49) 411 DRAINAGE DEVELOPER FEES (3,608,009.77) (400,000.00) - - - - (4,008,009.77) 412 BIOLOGICAL IMPACT FEES (359,148.76) (300,000.00) 9,950.00 - - - (649,198.76) 413 URBAN STRUCTURES IMPACT FEE (1,006,050.27) (25,000.00) 4,103.00 - - 42,439.06 (984,508.21) 414 TRAFFIC IMPACT FEES (90,161.70) (300,000.00) - - - - (390,161.70) 415 VEHICLE MILES TRVLD IMPACT FEE (452,040.85) (70,000.00) - - - - (522,040.85) 416 ZERO NET ENERGY (SOLAR) (122,167.49) - - - - - (122,167.49) DRAFT
Statement of Fund Balances

City of Lancaster Proposed Budget
37 ACFR FUND TYPE FUND DESCRIPTION
FY27 ESTIMATED

BEGINNING FUND

BALANCE
FY27 BUDGETED

REVENUES
FY27 BUDGETED

OPERATING

EXPENDITURES
FY27 BUDGETED

CAPITAL

EXPENDITURES
FY27 BUDGETED

TRANSFERS IN
FY27 BUDGETED

TRANSFERS OUT
FY27 ESTIMATED

ENDING FUND

BALANCE
FY 2026-2027 ESTIMATED FUND BALANCES
417 MARIPOSA LILY IMPACT FEE (65,291.68) - - - - - (65,291.68) DEVELOPER FEE FUNDS TOTAL (7,294,650.50) (1,595,000.00) 86,171.81 - - 42,439.06 (8,761,039.63) MAINTENANCE DISTRICT FUNDS 420 SEWER MAINTENANCE DISTRICT (318,593.84) (5,067,808.00) 4,969,639.71 - - 25,463.44 (391,298.69) 421 LANDSCAPE MAINTENANCE DISTRICT (55,637.62) (4,083,320.00) 3,490,379.90 - - 110,341.56 (538,236.16) 422 LIGHTING MAINTENANCE DISTRICT (3,178,368.06) (9,674,944.30) 7,765,895.20 - - 583,860.00 (4,503,557.16) 423 DRAINAGE MAINT DISTRICT (195,720.17) (7,206,833.96) 2,160,869.09 - (300,000.00) 145,823.44 (5,395,861.60) MAINTENANCE DISTRICT FUNDS TOTAL (3,748,319.69) (26,032,906.26) 18,386,783.90 - (300,000.00) 865,488.44 (10,828,953.61)
COMMUNITY SERVICES FOUNDATION 199 COMMUNITY SERVICES FOUNDATION (153,823.15) - - - - - (153,823.15) COMM SERVICES FOUNDATION FUNDS TOTAL (153,823.15) - - - - - (153,823.15) LANCASTER HOUSING AUTHORITY FUNDS 314
LOW-MODERATE INCOME HOUSING (39,160,684.61) (250,000.00) 950,961.44 - - - (38,459,723.17) 520 LANCASTER HOUSING AUTHORITY (2,112,659.52) - - - - - (2,112,659.52) LANCASTER HOUSING AUTHORITY FUNDS TOTAL (41,273,344.13) (250,000.00) 950,961.44 - - - (40,572,382.69) FINANCE AUTHORITY 530 LANCASTER FINANCING AUTHORITY (22,252,396.67) - 7,606,518.61 - (7,589,518.61) - (22,235,396.67) FINANCE AUTHORITY FUNDS TOTAL (22,252,396.67) - 7,606,518.61 - (7,589,518.61) - (22,235,396.67) ENTERPRISE FUNDS 500 LANCASTER POWER AUTHORITY (2,128,017.56) (1,800,000.00) 1,361,610.14 - - 884.00 (2,565,523.42) 501 LANCASTER CHOICE ENERGY (10,730,268.50) (70,341,175.65) 66,841,959.97 - - 273,541.15 (13,955,943.03) ENTERPRISE FUNDS TOTAL (12,858,286.06) (72,141,175.65) 68,203,570.11 - - 274,425.15 (16,521,466.45) SUCCESSOR AGENCY 991 REDEV OBLIGATION RETIREMENT 8,908,365.97 (12,628,755.00) - - - 12,508,800.76 8,788,411.73 992 REDEVELOPMENT DEBT SERVICE 142,128,975.26 - 11,312,126.50 - (11,312,126.50) - 142,128,975.26 993 SCHOOLS DEBT SERVICE 15,156,858.85 - 1,246,106.26 - (1,246,106.26) - 15,156,858.85 994 COUNTY DEBT SERVICE 11,781.60 - - - - - 11,781.60 995 COMM REDV PROP TRUST CRPTF - - - - - - - SUCCESSOR AGENCY FUNDS TOTAL 166,205,981.68 (12,628,755.00) 12,558,232.76 - (12,558,232.76) 12,508,800.76 166,086,027.44
GRAND TOTAL 13,312,592.97 (323,025,435.81) 300,043,193.16 - (30,174,332.90) 30,174,332.90 (9,669,649.68) DRAFT
DRAFT
Revenues
DRAFT
Revenues
Revenues by Category
City of Lancaster Proposed Budget
40 Revenues by Category

Revenues by Category
Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Taxes 90,384,679 145,786,146 157,120,019 11,333,873 7.8% Other 2,690,250 1,955,828 4,147,555 2,191,727 112.1%
From Other Agencies 44,360,514 28,695,736 28,649,229 (46,507) (0.2)% From Other Funds 23,653,717 47,880,459 56,657,119 8,776,660 18.3% Fines 5,427,268 4,511,805 4,820,975 309,170 6.9%
Charges for Services 68,389,745 83,102,112 75,699,190 (7,402,921) (8.9)% Return on Investment 260,102 4,701,672 3,981,166 (720,506) (15.3)% Permits and Licenses 7,394,723 7,764,049 8,199,143 435,094 5.6% Fees 7,182,235 9,518,698 9,625,000 106,302 1.1%
Grants 8,563,285 105,347,601 4,300,373 (101,047,228) (95.9)% Department Total 258,306,517 439,264,105 353,199,769 (86,064,336) (19.6)% Charges for Services
$75,699,190

21.4%
Fees
$9,625,000

2.7%
From Other Agencies
$28,649,229

8.1%
From Other Funds
$56,657,119

16.0%
Permits and Licenses
$8,199,143

2.3%
Taxes
$157,120,019

44.5%
Others
$17,250,068

4.9%
DRAFT
Revenues
Revenues by Category
City of Lancaster Proposed Budget
41 Revenues by Fund T ype
Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
General Funds 97,315,311 143,514,637 147,356,665 3,842,028 2.7% Internal Service Funds 18,492,832 20,832,189 24,907,723 4,075,533 19.6% Special Revenue Funds 30,569,685 152,611,544 48,039,793 (104,571,751) (68.5)% Developer Fee Funds 2,607,540 1,578,692 1,395,000 (183,692) (11.6)% Lancaster Housing Authority (2,178,159) 250,000 250,000 — —% Maintenance Funds 14,175,315 17,777,154 26,332,906 8,555,752 48.1% Enterprise Funds 65,880,691 79,928,109 72,141,176 (7,786,934) (9.7)% Successor Agency 3,217,500 14,984,179 25,186,988 10,202,808 68.1% Lancaster Finance Authority 28,225,802 7,787,600 7,589,519 (198,081) (2.5)% Department Total 258,306,517 439,264,105 353,199,769 (86,064,336) (19.6)% Enterprise Funds
$72,141,176

20.4%
General Funds
$147,356,665

41.7%
Internal Service Funds
$24,907,723

7.1%
Lancaster Finance Authority
$7,589,519

2.1%
Maintenance Funds
$26,332,906

7.5%
Special Revenue Funds
$48,039,793

13.6%
Successor Agency
$25,186,988

7.1%
Others
$1,645,000

0.5%
DRAFT
Revenues
Citywide Revenue Detail by Fund
City of Lancaster Proposed Budget
42 Citywide Revenue Detail by Fund
Citywide Revenues by Fund and Object Code
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
General Funds
101 - General Fund
4100 Property Taxes - In Lieu Vlf 11,184,129 22,268,610 23,118,341 849,731 3.8% 4103 Property Taxes - Ad
Valorem
9,868,126 13,300,000 14,553,000 1,253,000 9.4%
4104 Property Tax Transfer 523,241 600,000 610,000 10,000 1.7% 4105 Transient Occupancy Tax 1,338,211 2,545,808 1,975,000 (570,808) (22.4)% 4106 Sales And Use Tax 18,647,000 27,672,895 28,239,673 566,778 2.0% 4108 Measure Lc Sales Tax 14,071,232 21,889,000 22,504,000 615,000 2.8% 4109 Measure Ym Sales Tax 13,905,420 21,889,000 22,504,000 615,000 2.8% 4120 Vehicle In-Lieu Fee 267,670 267,670 265,000 (2,670) (1.0)% 4121 Other Agency Fee Admin 18,273 5,896 — (5,896) (100.0)% 4153 Legal Settlements 107,590 160,000 70,000 (90,000) (56.3)% 4199 Inter-Fund Transfers In 399,349 — 252,832 252,832 —% 4200 C. O. P. S. Revenue 481,321 500,000 500,000 — —%
4300 Public Safety-Admin
Citation
3,900 4,000 4,000 — —%
4301 Parking Violation Fines 1,037,402 1,000,000 1,300,000 300,000 30.0% 4302 Impound Fees 36,765 36,200 42,200 6,000 16.6%
4303 Code Enforcement Fines 126,242 85,000 100,000 15,000 17.6% 4304 Court Ordered Restitution 2,775 2,775 2,775 — —%
4306 Lpd Reimbursements 403,507 16,390 805,234 788,844 4,813.1% 4400 Interest Income 1,334,640 3,400,000 3,000,000 (400,000) (11.8)% 4401 Former Ed Land Sales
Revenue
68,458 — 366,800 366,800 —%
4402 Former Ed Land Rental
Income
198,539 183,700 71,300 (112,400) (61.2)%
4404 Interest - Unrealized (588,317) — — — —%
4405 Sale Of Surplus Property 191 191 — (191) (100.0)%
4410 Leases 28,551 1,625 36,800 35,175 2,164.6%
4500 Filming Permit Fees 5,046 25,000 25,000 — —%
4501 Mc-Primary License/
Renewal Fee
12,917 12,000 12,000 — —%
4503 Mc - Retail Delivery
Surcharge
777,041 900,000 900,000 — —%
4504 Mc-Primary Lic Site Reg
Fee
68,066 40,000 40,000 — —%
4505 Mc - Cultivation
Surcharge
86,790 160,000 160,000 — —%
4506 Mc - Manufacturing
Surcharge
143,590 85,000 85,000 — —%
DRAFT
Revenues
Citywide Revenue Detail by Fund
City of Lancaster Proposed Budget
43 4507 Mc - Conditional Use
Permit
— 5,000 5,000 — —%
4508 Peg Fees 41,070 200,000 160,000 (40,000) (20.0)%
4509 Franchises 7,099,572 9,273,000 9,400,000 127,000 1.4% 4510 Planning And Zone Fees 713,013 600,000 600,000 — —% 4511 Planning - Landscape Fees 28,070 31,000 31,000 — —% 4512 Planning - Plan/Bldg Plan
Rev
24,238 35,000 35,000 — —%
4513 Planning - General Plan
Maint
29,533 55,000 55,000 — —%
4514 Other Reimbursements 4,992 1,588 — (1,588) (100.0)% 4516 Sb1186-Disablty Access
Bl Fee
41,418 45,698 65,000 19,302 42.2%
4518 Tobacco License-Process
Fee
8,678 23,805 18,000 (5,805) (24.4)%
4519 Rental Housing Business
Lic
155,666 273,077 273,077 — —%
4520 Rental Housing Inspection
Fee
26,715 15,024 20,000 4,976 33.1%
4521 Mobile Home Inspection
Fee
2,380 42,466 42,466 — —%
4522 Taxi And Tow License Fee 3,347 4,100 4,100 — —%
4523 Appeals — 2,000 2,000 — —%
4600 Plumbing Permit Fees 56,850 56,000 56,000 — —%
4601 Building And Safety Fees 1,520,452 2,200,000 2,100,000 (100,000) (4.5)% 4602 Electrical Permit Fees 1,199,309 1,101,000 1,101,000 — —% 4604 Grading Plan Check Fees 130,396 170,000 200,000 30,000 17.6% 4605 Traffic Plan Check Fees 140,791 106,500 150,000 43,500 40.8% 4606 Engrng Fees - Permits And
Misc
1,387,273 950,000 1,200,000 250,000 26.3%
4607 Engineering Add'l Fees 12,436 40,000 40,000 — —%
4608 Engineering Fees - Tr & P
Maps
255,223 400,000 200,000 (200,000) (50.0)%
4609 Inspection Fees 349,677 300,000 400,000 100,000 33.3% 4610 Licenses & Permits 77 8 — (8) (100.0)%
4611 Business Permits 855,877 793,715 1,074,000 280,285 35.3% 4700 Admissions/Tickets 502,667 875,000 925,000 50,000 5.7% 4701 Facility Fee 18,014 20,000 20,000 — —%
4702 Rental Staff Labor 200,786 96,682 96,682 — —%
4703 Rental Indoor/Outdoor 288,551 273,300 269,300 (4,000) (1.5)% 4704 Rental Equipment 1,252 1,000 1,000 — —%
4705 Rental Cleaning (452) 674 674 — —%
4706 Miscellenous Rentals 4,996 4,500 4,500 — —%
Citywide Revenues by Fund and Object Code
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail by Fund
City of Lancaster Proposed Budget
44 4710 Parcs Activity/Program 788,655 720,025 720,025 — —% 4712 Donation Revenue 6,512 5,686 5,686 — —%
4713 Memorial Bench Revenue 22,900 15,100 40,000 24,900 164.9% 4716 Vendor Space 84,771 107,800 107,800 — —%
4717 Parking Revenue 64,918 80,000 110,000 30,000 37.5% 4721 Merchandise/
Souveniours
15,109 16,600 16,600 — —%
4723 Concession / Lease Fees 575,946 624,498 867,999 243,501 39.0% 4727 Insurance For Facility
Rental
4,372 3,000 3,000 — —%
4735 Other Prks Revenue And
Reimb
8,627 38,500 38,500 — —%
4741 Sponsorship Revenue 295,043 157,500 228,877 71,377 45.3% 4900 Miscellaneous 46,632 15,215 — (15,215) (100.0)%
4902 Credit Card Charges 48 — — — —%
4904 Claims Reimbursements 13,520 17,937 — (17,937) (100.0)% 4906 Returned Check Fee 174 — — — —%
4908 Public Works Services 4,707 2,024 — (2,024) (100.0)% 4911 E Waste Recycling 82,650 85,000 85,000 — —%
4912 Incubator Rental Income 45,534 55,284 55,284 — —%
4913 Pw Shared Infrastructure
Space
13,808 21,640 — (21,640) (100.0)%
4914 Other Financing Sources 1,526,347 1,526,347 — (1,526,347) (100.0)% 4916 Overhead Reimbursement 3,902,895 4,776,585 4,756,141 (20,444) (0.4)% 4925 Wm Contract Fees
Ab939
151,612 200,000 230,000 30,000 15.0%
101 - General Fund Total 97,315,311 143,514,637 147,356,665 3,842,028 2.7% General Funds Total 97,315,311 143,514,637 147,356,665 3,842,028 2.7% Internal Service Funds
111 - Fleet ISF
4199 Inter-Fund Transfers In — (10,000) — 10,000 (100.0)% 4405 Sale Of Surplus Property 110,147 — — — —%
4904 Claims Reimbursements 15,233 — — — —%
4950 ISF Cost Allocation 3,318,973 4,077,606 4,335,927 258,321 6.3% 111 - Fleet ISF Total 3,444,354 4,067,606 4,335,927 268,321 6.6% 112 - Information Technology ISF
4199 Inter-Fund Transfers In 899,982 1,083,067 1,103,263 20,195 1.9% 4950 ISF Cost Allocation 6,494,837 7,767,959 10,338,214 2,570,255 33.1% 112 - Information Technology ISF
Total
7,394,818 8,851,026 11,441,477 2,590,450 29.3%
113 - General Liability ISF
4153 Legal Settlements 1,194,029 — 1,500,000 1,500,000 —% Citywide Revenues by Fund and Object Code
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail by Fund
City of Lancaster Proposed Budget
45 4199 Inter-Fund Transfers In 481,513 739,814 577,815 (161,999) (21.9)% 4950 ISF Cost Allocation 5,978,118 7,173,743 7,052,504 (121,239) (1.7)% 113 - General Liability ISF Total 7,653,659 7,913,557 9,130,319 1,216,762 15.4% Internal Service Funds Total 18,492,832 20,832,189 24,907,723 4,075,533 19.6% Special Revenue Funds
201 - Aqmd Grants
4998 Grant Revenue — 288,660 — (288,660) (100.0)%
201 - Aqmd Grants Total — 288,660 — (288,660) (100.0)%
202 - Measure H
4998 Grant Revenue 1,873,106 2,201,001 — (2,201,001) (100.0)% 202 - Measure H Total 1,873,106 2,201,001 — (2,201,001) (100.0)% 203 - Dwelling Unit/Park In-Lieu
4610 Licenses & Permits 1,148 — — — —%
4814 Impact Fee - Dwelling Unit 124,863 200,000 200,000 — —% 203 - Dwelling Unit/Park In-Lieu
Total
126,011 200,000 200,000 — —%
204 - Measure A - Homelessness
4998 Grant Revenue 37,435 5,489,671 2,372,662 (3,117,009) (56.8)% 204 - Measure A - Homelessness
Total
37,435 5,489,671 2,372,662 (3,117,009) (56.8)%
210 - Measure A
4199 Inter-Fund Transfers In 9,186 — — — —%
4998 Grant Revenue 276,082 921,817 — (921,817) (100.0)% 210 - Measure A Total 285,268 921,817 — (921,817) (100.0)% 211 - Measure M
4125 Lacmta Local Return
Revenue
2,659,617 3,479,614 3,282,085 (197,529) (5.7)%
4400 Interest Income — 10,000 10,000 — —%
4998 Grant Revenue 250,744 — — — —%
211 - Measure M Total 2,910,361 3,489,614 3,292,085 (197,529) (5.7)% 212 - Measure R - Highway
4998 Grant Revenue 53,261 48,590,159 — (48,590,159) (100.0)% 212 - Measure R - Highway Total 53,261 48,590,159 — (48,590,159) (100.0)% 213 - Metro - Local
4998 Grant Revenue 751,579 1,314,150 — (1,314,150) (100.0)% 213 - Metro - Local Total 751,579 1,314,150 — (1,314,150) (100.0)% 214 - Gas Tax
4135 Gas Tax Revenue 3,543,996 5,028,764 5,121,844 93,080 1.9% 4199 Inter-Fund Transfers In — 9,768,029 7,232,768 (2,535,261) (26.0)% 4904 Claims Reimbursements 554 554 — (554) (100.0)%
214 - Gas Tax Total 3,544,550 14,797,347 12,354,612 (2,442,735) (16.5)% Citywide Revenues by Fund and Object Code
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail by Fund
City of Lancaster Proposed Budget
46 215 - Gas Tax - Sb 1
4130 Road & Rehab
Maintenance
3,210,429 4,593,458 4,987,908 394,450 8.6%
215 - Gas Tax - Sb 1 Total 3,210,429 4,593,458 4,987,908 394,450 8.6% 216 - Tda 3
4126 Tda Article 3 — 30,794 149,431 118,637 385.3%
4199 Inter-Fund Transfers In 12,464 — — — —%
216 - Tda 3 Total 12,464 30,794 149,431 118,637 385.3%
217 - Tda 8
4127 Tda Article 8 — 8,117,904 8,817,477 699,573 8.6%
4998 Grant Revenue 43,128 — — — —%
217 - Tda 8 Total 43,128 8,117,904 8,817,477 699,573 8.6% 218 - Proposition A
4125 Lacmta Local Return
Revenue
3,775,498 4,465,538 4,655,093 189,555 4.2%
4400 Interest Income — 14,040 14,040 — —%
218 - Proposition A Total 3,775,498 4,479,578 4,669,133 189,555 4.2% 220 - Proposition C
4125 Lacmta Local Return
Revenue
3,131,669 3,704,046 3,861,277 157,231 4.2%
4400 Interest Income — 18,000 18,000 — —%
220 - Proposition C Total 3,131,669 3,722,046 3,879,277 157,231 4.2% 222 - Surface Transportation Program
4998 Grant Revenue — 46,951 — (46,951) (100.0)%
222 - Surface Transportation
Program Total
— 46,951 — (46,951) (100.0)%
224 - Recycling
4199 Inter-Fund Transfers In 400 400 — (400) (100.0)%
4998 Grant Revenue 423,327 405,143 — (405,143) (100.0)% 224 - Recycling Total 423,727 405,543 — (405,543) (100.0)% 225 - Measure R
4125 Lacmta Local Return
Revenue
2,348,304 2,778,035 2,895,958 117,923 4.2%
4400 Interest Income — 20,500 20,500 — —%
225 - Measure R Total 2,348,304 2,798,535 2,916,458 117,923 4.2% 227 - Measure M - Msp
4998 Grant Revenue — 142,722 — (142,722) (100.0)%
227 - Measure M - Msp Total — 142,722 — (142,722) (100.0)% 230 - State Grants - Other
4998 Grant Revenue 3,327,674 32,563,770 — (32,563,770) (100.0)% 230 - State Grants - Other Total 3,327,674 32,563,770 — (32,563,770) (100.0)% Citywide Revenues by Fund and Object Code
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail by Fund
City of Lancaster Proposed Budget
47 300 - Federal Grants - Other
4998 Grant Revenue 988,428 8,239,423 — (8,239,423) (100.0)% 300 - Federal Grants - Other Total 988,428 8,239,423 — (8,239,423) (100.0)% 301 - Traffic Safety
4303 Code Enforcement Fines 115,476 85,000 85,000 — —%
4900 Miscellaneous 9,341 3,668 3,668 — —%
301 - Traffic Safety Total 124,818 88,668 88,668 — —%
310 - Cdbg
4199 Inter-Fund Transfers In 2,156,001 2,156,001 — (2,156,001) (100.0)% 4900 Miscellaneous 96,075 — — — —%
4998 Grant Revenue 513,907 4,487,406 1,379,105 (3,108,301) (69.3)% 310 - Cdbg Total 2,765,983 6,643,407 1,379,105 (5,264,302) (79.2)% 313 - Home Grant
4998 Grant Revenue 24,613 656,727 548,606 (108,121) (16.5)% 313 - Home Grant Total 24,613 656,727 548,606 (108,121) (16.5)% 424 - Recycled Water Fund
4199 Inter-Fund Transfers In — 991,351 559,904 (431,447) (43.5)% 4628 Recycled Water Sales 80,319 85,000 85,000 — —%
424 - Recycled Water Fund Total 80,319 1,076,351 644,904 (431,447) (40.1)% 601 - Avaqmd
4900 Miscellaneous 653,188 1,448,219 1,488,287 40,068 2.8% 601 - Avaqmd Total 653,188 1,448,219 1,488,287 40,068 2.8% 650 - Antelope Valley Fair
4900 Miscellaneous — 235,027 221,180 (13,847) (5.9)%
650 - Antelope Valley Fair Total — 235,027 221,180 (13,847) (5.9)% 850 - Cfd 21-1 Public Services
4101 Property Taxes - Others 77,873 30,000 30,000 — —%
850 - Cfd 21-1 Public Services
Total
77,873 30,000 30,000 — —%
Special Revenue Funds Total 30,569,685 152,611,544 48,039,793 (104,571,751) (68.5)% Developer Fee Funds
410 - Signal Developer Fees
4812 Impact Fee - Traffic Signal 429,823 150,000 300,000 150,000 100.0% 410 - Signal Developer Fees Total 429,823 150,000 300,000 150,000 100.0% 411 - Drainage Developer Fees
4813 Impact Fee - Planned Loc
Drnge
1,444,813 900,000 400,000 (500,000) (55.6)%
411 - Drainage Developer Fees
Total
1,444,813 900,000 400,000 (500,000) (55.6)%
Citywide Revenues by Fund and Object Code
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail by Fund
City of Lancaster Proposed Budget
48 412 - Biological Impact Fees
4810 Impact Fee Revenue 157,534 300,000 300,000 — —%
412 - Biological Impact Fees Total 157,534 300,000 300,000 — —% 413 - Urban Structures Impact Fee
4810 Impact Fee Revenue 88,816 43,601 25,000 (18,601) (42.7)% 4815 Impact Fee - Park Dev 52,831 15,092 — (15,092) (100.0)% 413 - Urban Structures Impact Fee
Total
141,647 58,692 25,000 (33,692) (57.4)%
414 - Traffic Impact Fees
4811 Impact Fee - Traffic 433,724 100,000 300,000 200,000 200.0% 414 - Traffic Impact Fees Total 433,724 100,000 300,000 200,000 200.0% 415 - Vehicle Miles Trvld Impact Fee
4810 Impact Fee Revenue — 70,000 70,000 — —%
415 - Vehicle Miles Trvld Impact
Fee Total
— 70,000 70,000 — —%
Developer Fee Funds Total 2,607,540 1,578,692 1,395,000 (183,692) (11.6)% Lancaster Housing Authority
314 - Low-Moderate Income Housing
4406 Gain On Assets (2,369,362) 100,000 100,000 — —%
4411 Leases - Land 98,983 135,000 135,000 — —%
4900 Miscellaneous 92,221 15,000 15,000 — —%
314 - Low-Moderate Income
Housing Total
(2,178,159) 250,000 250,000 — —%
Lancaster Housing Authority Total (2,178,159) 250,000 250,000 — —% Maintenance Funds
420 - Sewer Maintenance District
4101 Property Taxes - Others 3,885,047 4,492,000 4,599,808 107,808 2.4% 4609 Inspection Fees 2,460 1,638 200,000 198,362 12,110.0% 4612 Developer In-Lieu
Payments Rev
— 80,000 80,000 — —%
4613 Fog Application Fee 14,319 10,500 10,500 — —%
4614 Fog Annual Fee 138,339 117,604 122,500 4,896 4.2%
4615 Fog - Plan Review 2,767 1,750 2,500 750 42.9%
4820 Assessment Revenue 51,404 50,000 52,500 2,500 5.0% 4821 First Year Assessments — 60,000 — (60,000) (100.0)% 4900 Miscellaneous 9,811 10,000 — (10,000) (100.0)%
420 - Sewer Maintenance District
Total
4,104,147 4,823,492 5,067,808 244,316 5.1%
421 - Landscape Maintenance District
4101 Property Taxes - Others 1,845,334 2,089,708 4,071,320 1,981,612 94.8% 4199 Inter-Fund Transfers In — 1,391,650 — (1,391,650) (100.0)% Citywide Revenues by Fund and Object Code
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail by Fund
City of Lancaster Proposed Budget
49 4612 Developer In-Lieu
Payments Rev
14,966 12,000 12,000 — —%
421 - Landscape Maintenance
District Total
1,860,300 3,493,358 4,083,320 589,962 16.9%
422 - Lighting Maintenance District
4101 Property Taxes - Others 5,911,807 6,581,220 9,605,589 3,024,369 46.0% 4400 Interest Income 1,964 1,717 — (1,717) (100.0)%
4612 Developer In-Lieu
Payments Rev
5,627 30,000 30,000 — —%
4820 Assessment Revenue 57,975 39,335 39,355 20 0.1%
4821 First Year Assessments — 40,000 — (40,000) (100.0)% 4904 Claims Reimbursements 61,732 55,162 — (55,162) (100.0)% 422 - Lighting Maintenance District
Total
6,039,106 6,747,434 9,674,944 2,927,510 43.4%
423 - Drainage Maint District
4101 Property Taxes - Others 2,068,227 2,260,324 7,115,600 4,855,276 214.8% 4199 Inter-Fund Transfers In — 301,312 300,000 (1,312) (0.4)% 4612 Developer In-Lieu
Payments Rev
37,358 45,000 45,000 — —%
4820 Assessment Revenue 66,177 46,234 46,234 — —%
4821 First Year Assessments — 60,000 — (60,000) (100.0)% 423 - Drainage Maint District Total 2,171,762 2,712,870 7,506,834 4,793,964 176.7% Maintenance Funds Total 14,175,315 17,777,154 26,332,906 8,555,752 48.1% Enterprise Funds
500 - Lancaster Power Authority
4400 Interest Income 3,754 2,999 — (2,999) (100.0)%
4927 Power Purchase Revenue 1,249,325 1,600,000 1,800,000 200,000 12.5% 500 - Lancaster Power Authority
Total
1,253,079 1,602,999 1,800,000 197,001 12.3%
501 - Lancaster Choice Energy
4400 Interest Income 755,005 325,242 325,242 — —%
4900 Miscellaneous 39,452 639 — (639) (100.0)%
4922 Lce Energy Generation
Rev
63,528,380 77,808,084 69,735,853 (8,072,231) (10.4)%
4924 Ev Charging Station 56,326 50,000 50,000 — —%
4926 Lce Smart Choice Revenue 62,618 73,620 73,620 — —% 4928 Pma Revenue-Residential 163,876 60,782 132,450 71,668 117.9% 4929 Psa Rev-Resdntl Pe
Powerwall
12,757 3,371 13,061 9,690 287.4%
4930 Psa Rev-Resdntl Pe Energy 9,198 3,373 10,950 7,577 224.6% 501 - Lancaster Choice Energy
Total
64,627,613 78,325,111 70,341,176 (7,983,935) (10.2)%
Enterprise Funds Total 65,880,691 79,928,109 72,141,176 (7,786,934) (9.7)% Citywide Revenues by Fund and Object Code
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Revenues
Citywide Revenue Detail by Fund
City of Lancaster Proposed Budget
50 Successor Agency
991 - Redev Obligation Retirement
4100 Property Taxes - In Lieu Vlf 3,048,910 14,560,478 12,628,755 (1,931,723) (13.3)% 4400 Interest Income 130,460 98,088 — (98,088) (100.0)% 4404 Interest - Unrealized (574) — — — —%
4407 Note Recv Revenue 7,924 4,322 — (4,322) (100.0)%
991 - Redev Obligation Retirement
Total
3,186,720 14,662,888 12,628,755 (2,034,133) (13.9)%
992 - Redevelopment Debt Service
4199 Inter-Fund Transfers In — 299,388 11,312,127 11,012,739 3,678.4% 4400 Interest Income 27,234 21,447 — (21,447) (100.0)%
992 - Redevelopment Debt Service
Total
27,234 320,835 11,312,127 10,991,291 3,425.8%
993 - Schools Debt Service
4199 Inter-Fund Transfers In — — 1,246,106 1,246,106 —% 4400 Interest Income 3,545 456 — (456) (100.0)%
993 - Schools Debt Service Total 3,545 456 1,246,106 1,245,650 273,133.0% Successor Agency Total 3,217,500 14,984,179 25,186,988 10,202,808 68.1% Lancaster Finance Authority
530 - Lancaster Financing Authority
4199 Inter-Fund Transfers In — 7,363,554 7,589,519 225,965 3.1% 4400 Interest Income 517,151 424,046 — (424,046) (100.0)% 4914 Other Financing Sources 27,708,651 — — — —%
530 - Lancaster Financing Authority
Total
28,225,802 7,787,600 7,589,519 (198,081) (2.5)%
Lancaster Finance Authority Total 28,225,802 7,787,600 7,589,519 (198,081) (2.5)% Department Total 258,306,517 439,264,105 353,199,769 (86,064,336) (19.6)% Citywide Revenues by Fund and Object Code
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
52 Citywide Expenditure Summary by Fund
Citywide Expenditure by Category
Citywide Expenditure Detail Summary
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits 63,573,412 72,179,892 73,246,474 1,066,582 1.5% Operating Expenses 118,311,676 195,357,394 170,258,553 (25,098,841) (12.8)% Debt Service & Capital
Outlay
67,857,827 154,858,910 24,150,292 (130,708,618) (84.4)% Transfers Out 3,958,894 21,259,360 30,174,333 8,914,973 41.9% Sheriff Contract/Animal
Control Contract
27,106,656 35,433,775 32,387,874 (3,045,901) (8.6)%
Total 280,808,465 479,089,331 330,217,526 (148,871,805) (31.1)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 - General Fund
1000 - City Administration
Salary and Benefits
5101 Full-Time Salaries 951,130 1,152,309 1,193,972 41,663 3.6% 5104 Temporary Salaries 56,390 99,000 105,000 6,000 6.1% 5201 Health/Dental/Vision
Insurance
141,356 176,304 177,775 1,471 0.8%
5202 Life Insurance 2,481 3,142 3,124 (18) (0.6)%
5203 Accidental Death
Dismember
209 306 302 (4) (1.3)%
5204 LT/ST Disability 2,781 3,799 3,511 (288) (7.6)%
5205 FICA/Medicare 15,040 16,708 17,313 604 3.6%
5206 CalPERS Retirement 330,522 373,571 361,503 (12,067) (3.2)% 5208 Workers' Compensation 45,298 50,419 51,962 1,543 3.1% 5209 Deferred Compensation 66,069 78,600 94,734 16,134 20.5% 5211 Retiree Health Savings 24,830 30,920 22,352 (8,567) (27.7)% 5212 Unemployment 4,158 4,609 4,776 167 3.6%
1,640,264 1,989,686 2,036,324 46,638 2.3%
Operating Expenses
5310 Operating Materials &
Supplies
1,257 3,500 3,500 — —%
5311 Postage 38 350 350 — —%
5312 Special Activity Supplies 65,628 80,600 62,600 (18,000) (22.3)% 5314 Fuel — 1,104 3,441 2,337 211.6%
5319 Donations Expense — — 40,000 40,000 —%
5321 Vehicle Operations 6,402 7,682 16,262 8,580 111.7% 5360 Computers Hardware 456,038 547,245 382,692 (164,554) (30.1)% DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
53 5361 Computers Software 39,500 39,500 — (39,500) (100.0)% 5400 Dues & Memberships 86,932 99,000 112,000 13,000 13.1% 5409 General Liability 125,645 150,774 125,566 (25,208) (16.7)% 5710 Professional/Technical
Service
906,804 1,684,582 330,000 (1,354,582) (80.4)%
5720 Advertising 2,500 3,500 3,500 — —%
5725 Sponsorship Expense 37,617 38,617 50,000 11,383 29.5% 5730 Printing/Binding 54 215 215 — —%
5790 Repair & Maintenance
Services
— 180 8,180 8,000 4,444.4%
5900 Meetings & Conferences 8,614 20,000 20,000 — —%
5910 Travel/Mileage
Reimbursement
15,261 26,480 6,480 (20,000) (75.5)%
5920 Training 850 6,000 20,000 14,000 233.3%
1,753,139 2,709,329 1,184,786 (1,524,544) (56.3)%
1000 - City Administration Total 3,393,403 4,699,016 3,221,110 (1,477,906) (31.5)% 1020 - Emergency Management
Salary and Benefits
5101 Full-Time Salaries 110,309 125,236 140,514 15,278 12.2% 5201 Health/Dental/Vision
Insurance
25,902 28,782 30,794 2,012 7.0%
5202 Life Insurance 121 138 148 9 6.9%
5203 Accidental Death
Dismember
28 32 34 2 6.8%
5204 LT/ST Disability 449 515 550 35 6.9%
5205 FICA/Medicare 1,601 1,816 2,037 222 12.2%
5206 CalPERS Retirement 35,731 40,601 42,544 1,943 4.8% 5208 Workers' Compensation 4,831 5,485 5,861 376 6.9%
5209 Deferred Compensation 5,515 6,262 6,691 429 6.9%
5211 Retiree Health Savings 1,829 2,100 2,100 — —%
5212 Unemployment 441 501 562 61 12.2%
186,758 211,467 231,836 20,369 9.6%
Operating Expenses
5310 Operating Materials &
Supplies
7,590 8,100 14,100 6,000 74.1%
5312 Special Activity Supplies 1,693 5,300 10,000 4,700 88.7% 5316 Emergency Supplies 7,587 59,736 64,736 5,000 8.4%
5330 Rentals/Leases 2,914 5,000 6,000 1,000 20.0%
5360 Computers Hardware 233,428 280,113 276,934 (3,179) (1.1)% 5371 Radio Communications 16,849 29,000 24,000 (5,000) (17.2)% 5400 Dues & Memberships 80 1,575 1,575 — —%
5409 General Liability 16,753 20,103 16,742 (3,361) (16.7)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
54 5700 Services 1,150 1,500 1,500 — —%
5710 Professional/Technical
Service
128,538 357,000 357,000 — —%
5900 Meetings & Conferences 2,524 8,000 8,000 — —%
5910 Travel/Mileage
Reimbursement
1,720 20,000 20,000 — —%
5920 Training 3,600 5,600 11,600 6,000 107.1%
424,425 801,027 812,187 11,160 1.4%
1020 - Emergency Management
Total
611,182 1,012,494 1,044,023 31,529 3.1%
1030 - Economic Develoment
Salary and Benefits
5101 Full-Time Salaries 212,571 241,287 346,661 105,375 43.7% 5104 Temporary Salaries 24,652 49,000 43,000 (6,000) (12.2)% 5201 Health/Dental/Vision
Insurance
35,051 38,947 72,463 33,517 86.1%
5202 Life Insurance 233 266 396 129 48.5%
5203 Accidental Death
Dismember
53 61 90 30 48.6%
5204 LT/ST Disability 866 992 1,408 416 41.9%
5205 FICA/Medicare 3,499 3,499 5,027 1,528 43.7%
5206 CalPERS Retirement 68,856 78,224 104,960 26,736 34.2% 5208 Workers' Compensation 10,571 10,568 15,001 4,433 41.9% 5209 Deferred Compensation 10,628 12,064 17,125 5,060 41.9% 5211 Retiree Health Savings 9,337 7,779 10,069 2,290 29.4% 5212 Unemployment 965 965 1,387 422 43.7%
377,284 443,651 617,586 173,935 39.2%
Operating Expenses
5310 Operating Materials &
Supplies
17,599 84,000 98,500 14,500 17.3%
5311 Postage 29,184 29,120 1,120 (28,000) (96.2)%
5312 Special Activity Supplies 90,247 1,070,500 600,000 (470,500) (44.0)% 5360 Computers Hardware 436,440 523,729 264,036 (259,692) (49.6)% 5400 Dues & Memberships 304,312 347,269 315,050 (32,219) (9.3)% 5409 General Liability 45,379 54,455 56,667 2,212 4.1%
5414 Property Tax On Land 1,397 5,000 4,000 (1,000) (20.0)% 5710 Professional/Technical
Service
293,562 570,000 300,000 (270,000) (47.4)%
5720 Advertising 26,915 30,000 15,000 (15,000) (50.0)%
5725 Sponsorship Expense — 7,500 12,500 5,000 66.7%
5798 Vandalism 41,296 159,871 — (159,871) (100.0)%
5900 Meetings & Conferences 11,596 25,000 20,000 (5,000) (20.0)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
55 5910 Travel/Mileage
Reimbursement
7,611 20,000 20,000 — —%
1,305,539 2,926,444 1,706,873 (1,219,571) (41.7)%
1030 - Economic Develoment Total 1,682,822 3,370,095 2,324,460 (1,045,636) (31.0)% 1040 - Film
Salary and Benefits
5101 Full-Time Salaries 110,332 125,236 134,128 8,892 7.1% 5201 Health/Dental/Vision
Insurance
22,291 20,578 31,068 10,490 51.0%
5202 Life Insurance 122 138 141 3 2.0%
5203 Accidental Death
Dismember
28 32 32 1 2.0%
5204 LT/ST Disability 1,215 1,391 1,419 28 2.0%
5205 FICA/Medicare 1,672 1,816 1,945 129 7.1%
5206 CalPERS Retirement 35,739 40,601 40,610 10 0.0%
5208 Workers' Compensation 5,170 5,485 5,595 110 2.0%
5209 Deferred Compensation 5,517 6,262 6,387 125 2.0%
5210 Pers Long Term Care 951 1,080 1,080 — —%
5211 Retiree Health Savings 2,613 3,000 3,000 — —%
5212 Unemployment 472 501 537 36 7.1%
186,120 206,119 225,941 19,822 9.6%
Operating Expenses
5312 Special Activity Supplies 28,422 41,699 32,250 (9,449) (22.7)% 5400 Dues & Memberships 1,375 1,375 1,950 575 41.8%
5409 General Liability 16,753 20,103 16,742 (3,361) (16.7)% 5710 Professional/Technical
Service
1,925 1,925 7,000 5,075 263.6%
5910 Travel/Mileage
Reimbursement
5,201 5,201 9,000 3,799 73.0%
53,675 70,303 66,942 (3,361) (4.8)%
1040 - Film Total 239,795 276,423 292,883 16,461 6.0%
1100 - City Council
Salary and Benefits
5105 Salaries- Other 71,325 136,500 136,500 — —%
5201 Health/Dental/Vision
Insurance
312,780 251,811 — (251,811) (100.0)%
5202 Life Insurance 457 552 — (552) (100.0)%
5203 Accidental Death
Dismember
103 126 — (126) (100.0)%
5205 FICA/Medicare 1,389 1,196 — (1,196) (100.0)%
5206 CalPERS Retirement 13,292 — — — —%
5208 Workers' Compensation 1,810 15,538 — (15,538) (100.0)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
56 5212 Unemployment — 3,614 — (3,614) (100.0)%
401,158 409,337 136,500 (272,837) (66.7)%
Operating Expenses
5310 Operating Materials &
Supplies
10,739 13,000 3,000 (10,000) (76.9)%
5311 Postage — 550 550 — —%
5312 Special Activity Supplies 85,579 225,000 100,000 (125,000) (55.6)% 5314 Fuel 931 2,208 — (2,208) (100.0)%
5321 Vehicle Operations 12,804 15,364 — (15,364) (100.0)% 5400 Dues & Memberships — 10,000 10,000 — —%
5710 Professional/Technical
Service
60,000 208,600 360,000 151,400 72.6%
5720 Advertising — 117,000 67,000 (50,000) (42.7)%
5725 Sponsorship Expense 92,740 100,000 50,000 (50,000) (50.0)% 5730 Printing/Binding 217 554 554 — —%
5740 Legal Services 1,142,856 1,100,000 1,100,000 — —%
5801 Telephone 5,600 12,000 12,000 — —%
5900 Meetings & Conferences 5,106 16,000 6,000 (10,000) (62.5)% 5910 Travel/Mileage
Reimbursement
17,230 20,000 20,000 — —%
5920 Training — 2,500 2,500 — —%
1,433,803 1,842,777 1,731,604 (111,173) (6.0)%
1100 - City Council Total 1,834,960 2,252,114 1,868,104 (384,010) (17.1)% 1200 - City Clerk
Salary and Benefits
5101 Full-Time Salaries 419,770 476,069 495,057 18,988 4.0% 5104 Temporary Salaries 10,411 48,040 48,040 — —%
5201 Health/Dental/Vision
Insurance
79,092 87,877 94,034 6,157 7.0%
5202 Life Insurance 494 566 573 7 1.2%
5203 Accidental Death
Dismember
113 129 131 2 1.2%
5204 LT/ST Disability 1,593 1,825 1,887 62 3.4%
5205 FICA/Medicare 6,208 6,903 7,178 275 4.0%
5206 CalPERS Retirement 131,668 154,338 149,890 (4,448) (2.9)% 5208 Workers' Compensation 18,840 20,852 21,683 832 4.0% 5209 Deferred Compensation 20,989 23,803 24,753 949 4.0% 5211 Retiree Health Savings 11,629 13,308 13,388 80 0.6% 5212 Unemployment 1,721 1,904 1,980 76 4.0%
702,527 835,616 858,595 22,979 2.7%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
57 Operating Expenses
5310 Operating Materials &
Supplies
1,187 6,975 6,975 — —%
5311 Postage — 150 150 — —%
5313 Elections Expense 417,738 620,000 400,000 (220,000) (35.5)% 5360 Computers Hardware 285,497 342,596 309,162 (33,434) (9.8)% 5400 Dues & Memberships 435 859 1,000 141 16.4%
5409 General Liability 67,020 80,423 66,986 (13,437) (16.7)% 5710 Professional/Technical
Service
16,298 170,000 170,000 — —%
5720 Advertising 21,710 60,000 60,000 — —%
5730 Printing/Binding 315 353 353 — —%
5900 Meetings & Conferences 3,846 6,000 9,000 3,000 50.0% 5910 Travel/Mileage
Reimbursement
1,566 2,270 4,000 1,730 76.2%
5920 Training — 500 500 — —%
815,611 1,290,127 1,028,127 (262,000) (20.3)%
1200 - City Clerk Total 1,518,138 2,125,743 1,886,722 (239,021) (11.2)% 1300 - Legal Services
Operating Expenses
5310 Operating Materials &
Supplies
— 100 100 — —%
5311 Postage — 100 100 — —%
5360 Computers Hardware 17,420 20,904 14,504 (6,400) (30.6)% 5409 General Liability 2,290 2,748 4,470 1,723 62.7%
5710 Professional/Technical
Service
7,785 50,000 50,000 — —%
5740 Legal Services 220,829 50,000 50,000 — —%
248,323 123,852 119,174 (4,677) (3.8)%
1300 - Legal Services Total 248,323 123,852 119,174 (4,677) (3.8)% 1400 - Human Resources
Salary and Benefits
5101 Full-Time Salaries 927,860 1,217,989 1,188,442 (29,547) (2.4)% 5104 Temporary Salaries 78,015 112,000 160,000 48,000 42.9% 5201 Health/Dental/Vision
Insurance
202,417 240,466 274,807 34,340 14.3%
5202 Life Insurance 1,086 1,428 1,353 (75) (5.2)%
5203 Accidental Death
Dismember
248 326 309 (17) (5.2)%
5204 LT/ST Disability 4,576 5,820 5,754 (66) (1.1)%
5205 FICA/Medicare 15,198 17,661 17,232 (428) (2.4)%
5206 CalPERS Retirement 317,542 394,864 359,829 (35,035) (8.9)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
58 5208 Workers' Compensation 46,503 53,269 51,490 (1,779) (3.3)% 5209 Deferred Compensation 46,267 60,809 58,778 (2,031) (3.3)% 5211 Retiree Health Savings 22,475 30,959 27,171 (3,787) (12.2)% 5212 Unemployment 4,247 4,872 4,754 (118) (2.4)%
1,666,433 2,140,463 2,149,919 9,456 0.4%
Operating Expenses
5310 Operating Materials &
Supplies
2,514 10,000 10,000 — —%
5311 Postage 359 750 750 — —%
5312 Special Activity Supplies 45,280 65,000 65,000 — —% 5360 Computers Hardware 631,118 757,342 873,691 116,349 15.4% 5400 Dues & Memberships 2,929 6,000 6,000 — —%
5409 General Liability 194,542 233,450 204,200 (29,250) (12.5)% 5412 Recruitment Expense 79,050 159,200 139,200 (20,000) (12.6)% 5710 Professional/Technical
Service
227,706 351,500 371,500 20,000 5.7%
5730 Printing/Binding 417 2,000 7,000 5,000 250.0%
5900 Meetings & Conferences 1,891 5,000 5,000 — —%
5910 Travel/Mileage
Reimbursement
6,206 11,000 11,000 — —%
5911 Tuition Reimbursement 16,584 50,000 50,000 — —%
5920 Training 16,414 24,000 24,000 — —%
5930 Publications/Journals — 5,000 — (5,000) (100.0)%
1,225,011 1,680,242 1,767,341 87,099 5.2%
1400 - Human Resources Total 2,891,445 3,820,705 3,917,260 96,555 2.5% 1500 - Communications
Salary and Benefits
5101 Full-Time Salaries 505,997 678,884 281,030 (397,855) (58.6)% 5104 Temporary Salaries 64,364 133,000 150,000 17,000 12.8% 5201 Health/Dental/Vision
Insurance
90,829 120,886 73,192 (47,694) (39.5)%
5202 Life Insurance 534 750 310 (439) (58.6)%
5203 Accidental Death
Dismember
122 171 71 (100) (58.5)%
5204 LT/ST Disability 1,974 2,780 1,136 (1,643) (59.1)% 5205 FICA/Medicare 8,330 9,844 4,075 (5,769) (58.6)%
5206 CalPERS Retirement 172,371 220,111 85,088 (135,023) (61.3)% 5208 Workers' Compensation 24,758 29,720 12,309 (17,411) (58.6)% 5209 Deferred Compensation 24,685 33,927 14,051 (19,876) (58.6)% 5211 Retiree Health Savings 14,110 19,571 8,421 (11,150) (57.0)% 5212 Unemployment 2,310 2,715 1,124 (1,591) (58.6)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
59 910,384 1,252,360 630,809 (621,551) (49.6)%
Operating Expenses
5310 Operating Materials &
Supplies
4,207 8,451 8,451 — —%
5311 Postage 55,677 85,000 25,000 (60,000) (70.6)%
5312 Special Activity Supplies 13,125 59,430 10,000 (49,430) (83.2)% 5314 Fuel — — 1,290 1,290 —%
5321 Vehicle Operations — — 6,098 6,098 —%
5350 Non-Capital Equipment — 11,011 5,000 (6,011) (54.6)% 5360 Computers Hardware 227,310 270,471 274,309 3,837 1.4% 5400 Dues & Memberships 23,823 30,964 30,964 — —%
5409 General Liability 100,516 120,619 100,453 (20,166) (16.7)% 5700 Services 75,461 75,461 150,000 74,539 98.8%
5710 Professional/Technical
Service
334,916 625,756 600,000 (25,756) (4.1)%
5720 Advertising 192,874 213,181 200,000 (13,181) (6.2)% 5730 Printing/Binding 78,447 281,737 80,000 (201,737) (71.6)% 5900 Meetings & Conferences 11,997 11,997 5,000 (6,997) (58.3)% 5910 Travel/Mileage
Reimbursement
14,808 20,500 10,000 (10,500) (51.2)%
5920 Training 8,610 10,000 7,500 (2,500) (25.0)%
1,141,772 1,824,579 1,514,065 (310,514) (17.0)%
1500 - Communications Total 2,052,155 3,076,939 2,144,874 (932,065) (30.3)% 1510 - Lancaster TV
Salary and Benefits
5104 Temporary Salaries 82,646 358,200 150,000 (208,200) (58.1)% 5205 FICA/Medicare 1,198 — — — —%
5206 CalPERS Retirement 3,028 — — — —%
5208 Workers' Compensation 3,620 — — — —%
5212 Unemployment 331 — — — —%
90,822 358,200 150,000 (208,200) (58.1)%
Operating Expenses
5310 Operating Materials &
Supplies
999 10,000 10,000 — —%
5312 Special Activity Supplies — 10,000 10,000 — —%
5341 Peg Expense 145,602 165,213 165,213 — —%
5350 Non-Capital Equipment 9,281 42,439 15,000 (27,439) (64.7)% 5400 Dues & Memberships 2,849 6,000 6,000 — —%
5710 Professional/Technical
Service
300 277,250 20,000 (257,250) (92.8)%
5720 Advertising 16,134 151,819 20,000 (131,819) (86.8)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
60 5730 Printing/Binding — 8,000 8,000 — —%
175,165 670,720 254,213 (416,508) (62.1)%
Debt Service & Capital Outlay
8100 Furniture & Equipment — 55,617 — (55,617) (100.0)% — 55,617 — (55,617) (100.0)%
1510 - Lancaster TV Total 265,987 1,084,538 404,213 (680,325) (62.7)% 1700 - Finance/It Administration
Salary and Benefits
5101 Full-Time Salaries 345,649 603,455 443,701 (159,754) (26.5)% 5103 Over-Time Salaries 21 5,000 — (5,000) (100.0)%
5104 Temporary Salaries 76,272 100,000 100,000 — —%
5201 Health/Dental/Vision
Insurance
72,387 107,474 84,812 (22,662) (21.1)%
5202 Life Insurance 449 703 517 (186) (26.5)%
5203 Accidental Death
Dismember
102 160 118 (43) (26.5)%
5204 LT/ST Disability 1,541 2,433 1,819 (614) (25.2)%
5205 FICA/Medicare 6,289 8,750 6,434 (2,316) (26.5)%
5206 CalPERS Retirement 142,069 195,636 134,341 (61,295) (31.3)% 5208 Workers' Compensation 19,159 26,352 19,382 (6,971) (26.5)% 5209 Deferred Compensation 17,196 30,083 22,125 (7,958) (26.5)% 5211 Retiree Health Savings 8,447 14,862 9,300 (5,562) (37.4)% 5212 Unemployment 1,750 2,414 1,775 (639) (26.5)%
691,330 1,097,323 824,323 (273,000) (24.9)%
Operating Expenses
5310 Operating Materials &
Supplies
5,377 6,000 6,000 — —%
5311 Postage 467 1,000 1,000 — —%
5315 Uniforms — 1,000 1,000 — —%
5360 Computers Hardware 107,471 128,965 330,106 201,140 156.0% 5400 Dues & Memberships 705 1,200 1,200 — —%
5409 General Liability 121,512 145,814 125,480 (20,335) (13.9)% 5610 Cash Variance 438 — — — —%
5700 Services 664 — — — —%
5710 Professional/Technical
Service
17,466 60,944 46,500 (14,444) (23.7)%
5730 Printing/Binding 144,679 199,692 150,000 (49,692) (24.9)% 5900 Meetings & Conferences 7,359 13,800 13,800 — —%
5910 Travel/Mileage
Reimbursement
14,894 24,700 24,700 — —%
5920 Training 2,424 5,350 5,350 — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
61 5940 Credit Card & Bank
Charges
179,451 200,000 200,000 — —%
602,907 788,466 905,135 116,670 14.8%
1700 - Finance/It Administration
Total
1,294,238 1,885,788 1,729,458 (156,330) (8.3)%
1710 - Accounting
Salary and Benefits
5101 Full-Time Salaries 363,682 355,381 479,573 124,191 34.9% 5103 Over-Time Salaries 729 2,400 143 (2,257) (94.1)%
5201 Health/Dental/Vision
Insurance
67,621 72,766 88,188 15,423 21.2%
5202 Life Insurance 426 427 570 143 33.4%
5203 Accidental Death
Dismember
97 98 130 33 33.4%
5204 LT/ST Disability 1,460 1,461 1,923 462 31.7%
5205 FICA/Medicare 5,349 5,165 6,956 1,791 34.7%
5206 CalPERS Retirement 117,803 115,212 145,202 29,990 26.0% 5208 Workers' Compensation 16,119 15,601 21,012 5,411 34.7% 5209 Deferred Compensation 18,184 17,769 23,979 6,210 34.9% 5211 Retiree Health Savings 11,466 10,678 13,930 3,251 30.4% 5212 Unemployment 1,475 1,425 1,919 494 34.7%
604,412 598,382 783,524 185,142 30.9%
Operating Expenses
5360 Computers Hardware 46,402 55,682 16,770 (38,912) (69.9)% 5409 General Liability 67,011 80,413 66,969 (13,444) (16.7)% 5710 Professional/Technical
Service
230,696 275,000 275,000 — —%
344,109 411,095 358,739 (52,356) (12.7)%
1710 - Accounting Total 948,521 1,009,477 1,142,263 132,786 13.2% 1720 - Treasury
Salary and Benefits
5101 Full-Time Salaries 437,090 656,099 452,100 (203,999) (31.1)% 5103 Over-Time Salaries 2,130 1,000 4,355 3,355 335.5%
5201 Health/Dental/Vision
Insurance
83,620 126,824 83,158 (43,666) (34.4)%
5202 Life Insurance 515 724 539 (185) (25.6)%
5203 Accidental Death
Dismember
117 165 123 (42) (25.6)%
5204 LT/ST Disability 1,795 2,559 1,853 (706) (27.6)%
5205 FICA/Medicare 6,853 9,090 6,619 (2,471) (27.2)%
5206 CalPERS Retirement 139,089 202,626 136,884 (65,742) (32.4)% 5208 Workers' Compensation 20,675 27,352 19,940 (7,412) (27.1)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
62 5209 Deferred Compensation 21,469 31,131 22,545 (8,586) (27.6)% 5211 Retiree Health Savings 12,683 15,848 13,512 (2,335) (14.7)% 5212 Unemployment 1,897 2,508 1,826 (682) (27.2)%
727,933 1,075,925 743,454 (332,470) (30.9)%
Operating Expenses
5360 Computers Hardware 268,454 322,145 178,882 (143,263) (44.5)% 5409 General Liability 100,516 120,619 100,453 (20,166) (16.7)% 5700 Services 356,536 360,000 370,000 10,000 2.8%
5710 Professional/Technical
Service
16,295 20,000 20,000 — —%
741,801 822,764 669,335 (153,429) (18.6)%
1720 - Treasury Total 1,469,734 1,898,688 1,412,789 (485,899) (25.6)% 1730 - Procurement
Salary and Benefits
5101 Full-Time Salaries 135,057 190,094 268,648 78,554 41.3% 5201 Health/Dental/Vision
Insurance
44,116 40,298 67,761 27,463 68.2%
5202 Life Insurance 191 221 297 77 34.7%
5203 Accidental Death
Dismember
44 50 68 17 34.7%
5204 LT/ST Disability 677 781 1,104 323 41.3%
5205 FICA/Medicare 1,956 2,756 3,895 1,139 41.3%
5206 CalPERS Retirement 43,747 61,627 81,340 19,713 32.0% 5208 Workers' Compensation 5,915 8,326 11,767 3,441 41.3% 5209 Deferred Compensation 6,753 9,505 13,432 3,928 41.3% 5211 Retiree Health Savings 3,658 4,200 6,551 2,351 56.0% 5212 Unemployment 540 760 1,075 314 41.3%
242,652 318,619 455,939 137,320 43.1%
Operating Expenses
5360 Computers Hardware 15,678 18,814 46,921 28,108 149.4% 5400 Dues & Memberships 1,220 2,300 2,300 — —%
5409 General Liability 33,505 40,206 33,484 (6,722) (16.7)% 50,403 61,320 82,706 21,386 34.9%
1730 - Procurement Total 293,055 379,939 538,644 158,705 41.8% 1800 - Information Technology
Operating Expenses
5360 Computers Hardware — — 8,612 8,612 —%
— — 8,612 8,612 —%
1800 - Information Technology
Total
— — 8,612 8,612 —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
63 1900 - General Government
Salary and Benefits
5106 Salaries (Offset) — (3,323,694) (3,500,000) (176,306) 5.3% 5214 Fringe Benefits (253) — — — —%
Operating Expenses
5413 Government Fees/
Licenses
112 700 700 — —%
5600 Misc Expenses (5) — — — —%
5710 Professional/Technical
Service
33,751 2,000 36,600 34,600 1,730.0%
5809 Water Purchase - Option 262,500 262,500 — (262,500) (100.0)% 33,859 2,700 37,300 34,600 1,281.5%
Transfers Out
6999 Inter-Fund Transfers Out 12,464 2,849,401 859,904 (1,989,497) (69.8)% 12,464 2,849,401 859,904 (1,989,497) (69.8)%
Debt Service & Capital Outlay
7000 Debt Services - Prin 73,170 — — — —%
73,170 — — — —%
8300 Water Rights 5,000,000 5,000,000 — (5,000,000) (100.0)% 5,262,247 1,938,806 (3,500,000) (5,438,806) (280.5)%
1900 - General Government Total 5,381,740 4,790,907 (2,602,796) (7,393,703) (154.3)% 2000 - Community Development
Salary and Benefits
5101 Full-Time Salaries 437,015 568,936 706,045 137,108 24.1% 5104 Temporary Salaries 92,753 208,511 50,000 (158,511) (76.0)% 5201 Health/Dental/Vision
Insurance
62,741 89,224 113,952 24,728 27.7%
5202 Life Insurance 484 619 814 195 31.5%
5203 Accidental Death
Dismember
111 141 186 45 31.5%
5204 LT/ST Disability 2,758 3,335 3,961 626 18.8%
5205 FICA/Medicare 7,749 8,012 10,238 2,225 27.8%
5206 CalPERS Retirement 145,757 179,144 213,772 34,628 19.3% 5208 Workers' Compensation 23,515 24,177 29,901 5,724 23.7% 5209 Deferred Compensation 27,392 34,090 43,403 9,312 27.3% 5211 Retiree Health Savings 12,966 15,160 22,347 7,187 47.4% 5212 Unemployment 2,163 2,210 2,824 614 27.8%
815,403 1,133,560 1,197,441 63,881 5.6%
Operating Expenses
5310 Operating Materials &
Supplies
14,729 14,926 26,500 11,574 77.5%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
64 5311 Postage 5,000 22,058 5,000 (17,058) (77.3)%
5314 Fuel 354 1,104 1,290 186 16.9%
5315 Uniforms 12,071 19,479 16,000 (3,479) (17.9)%
5321 Vehicle Operations 6,402 7,682 6,098 (1,584) (20.6)% 5360 Computers Hardware 192,040 230,448 430,621 200,173 86.9% 5400 Dues & Memberships 4,917 5,000 7,188 2,188 43.8%
5409 General Liability 54,446 65,335 54,412 (10,923) (16.7)% 5655 Assessments — 250 250 — —%
5656 Grant Expense 13,200 115,447 200,000 84,553 73.2%
5710 Professional/Technical
Service
91,700 399,023 150,000 (249,023) (62.4)%
5900 Meetings & Conferences 9,398 13,114 13,960 846 6.5% 5910 Travel/Mileage
Reimbursement
28,704 39,416 42,784 3,368 8.5%
432,961 933,283 954,103 20,820 2.2%
2000 - Community Development
Total
1,248,363 2,066,843 2,151,545 84,702 4.1%
2100 - Planning
Salary and Benefits
5101 Full-Time Salaries 667,395 884,893 908,267 23,374 2.6% 5104 Temporary Salaries 735 — — — —%
5105 Salaries- Other 3,300 5,000 5,000 — —%
5201 Health/Dental/Vision
Insurance
113,971 147,402 166,772 19,370 13.1%
5202 Life Insurance 760 1,010 1,013 3 0.3%
5203 Accidental Death
Dismember
173 231 231 1 0.3%
5204 LT/ST Disability 2,712 3,634 3,669 35 1.0%
5205 FICA/Medicare 9,767 12,832 13,170 338 2.6%
5206 CalPERS Retirement 215,036 286,876 274,999 (11,877) (4.1)% 5208 Workers' Compensation 29,523 38,735 39,101 366 0.9% 5209 Deferred Compensation 39,956 51,893 52,469 575 1.1% 5211 Retiree Health Savings 21,209 28,690 28,639 (51) (0.2)% 5212 Unemployment 2,696 3,540 3,633 93 2.6%
1,107,233 1,464,737 1,496,963 32,226 2.2%
Operating Expenses
5310 Operating Materials &
Supplies
3,378 4,015 10,015 6,000 149.4%
5311 Postage 906 1,200 15,000 13,800 1,150.0%
5360 Computers Hardware 207,459 248,951 224,962 (23,989) (9.6)% 5409 General Liability 117,269 140,722 117,195 (23,527) (16.7)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
65 5413 Government Fees/
Licenses
4,278 4,278 4,278 — —%
5710 Professional/Technical
Service
181,100 445,027 150,000 (295,027) (66.3)%
5720 Advertising 12,779 13,896 20,000 6,104 43.9%
527,169 858,089 541,449 (316,640) (36.9)%
2100 - Planning Total 1,634,402 2,322,826 2,038,413 (284,414) (12.2)% 2200 - Housing
Salary and Benefits
5101 Full-Time Salaries 3,337 — — — —%
5201 Health/Dental/Vision
Insurance
899 — — — —%
5202 Life Insurance 5 — — — —%
5203 Accidental Death
Dismember
1 — — — —%
5204 LT/ST Disability 15 — — — —%
5205 FICA/Medicare 47 — — — —%
5206 CalPERS Retirement 1,081 — — — —%
5208 Workers' Compensation 146 — — — —%
5209 Deferred Compensation 167 — — — —%
5211 Retiree Health Savings 88 — — — —%
5212 Unemployment 13 — — — —%
5,797 — — — —%
Operating Expenses
5312 Special Activity Supplies 47,988 85,348 — (85,348) (100.0)% 5360 Computers Hardware 3,484 4,181 22,058 17,877 427.6% 5409 General Liability 31,592 37,910 33,740 (4,170) (11.0)% 5656 Grant Expense — 175,246 286,170 110,925 63.3%
83,064 302,684 341,968 39,284 13.0%
2200 - Housing Total 88,861 302,684 341,968 39,284 13.0% 2300 - Building And Safety
Salary and Benefits
5101 Full-Time Salaries 1,068,337 1,319,269 1,340,114 20,845 1.6% 5103 Over-Time Salaries 287 — 427 427 —%
5201 Health/Dental/Vision
Insurance
218,978 255,247 270,468 15,220 6.0%
5202 Life Insurance 1,230 1,553 1,589 37 2.4%
5203 Accidental Death
Dismember
281 354 363 8 2.4%
5204 LT/ST Disability 4,468 7,088 5,366 (1,722) (24.3)% 5205 FICA/Medicare 17,394 19,129 19,438 308 1.6%
5206 CalPERS Retirement 351,610 408,615 405,751 (2,863) (0.7)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
66 5208 Workers' Compensation 51,667 57,705 58,027 322 0.6% 5209 Deferred Compensation 54,058 74,640 66,220 (8,420) (11.3)% 5211 Retiree Health Savings 26,943 28,682 34,103 5,421 18.9% 5212 Unemployment 4,810 5,277 5,362 85 1.6%
1,800,062 2,177,560 2,207,228 29,668 1.4%
Operating Expenses
5310 Operating Materials &
Supplies
17,541 17,800 17,800 — —%
5314 Fuel 4,172 6,257 6,021 (235) (3.8)%
5321 Vehicle Operations 36,277 43,532 28,459 (15,074) (34.6)% 5360 Computers Hardware 15,678 18,814 117,765 98,951 526.0% 5409 General Liability 201,032 241,238 200,906 (40,332) (16.7)% 5710 Professional/Technical
Service
180,568 186,399 200,000 13,602 7.3%
455,267 514,039 570,951 56,912 11.1%
2300 - Building And Safety Total 2,255,329 2,691,599 2,778,179 86,580 3.2% 2400 - CMO - Economic Development
Operating Expenses
5312 Special Activity Supplies 68,333 6,600 — (6,600) (100.0)% 5710 Professional/Technical
Service
— 26,931 — (26,931) (100.0)%
68,333 33,531 — (33,531) (100.0)%
Debt Service & Capital Outlay
8010 Property Aquistion 151,779 151,779 — (151,779) (100.0)% 151,779 151,779 — (151,779) (100.0)%
2400 - CMO - Economic
Development Total
220,111 185,311 — (185,311) (100.0)%
2410 - Community Preservation
Salary and Benefits
5101 Full-Time Salaries 1,121,113 1,284,394 1,452,650 168,256 13.1% 5103 Over-Time Salaries 3,064 5,000 5,624 624 12.5%
5104 Temporary Salaries 34,274 31,000 78,000 47,000 151.6% 5201 Health/Dental/Vision
Insurance
288,835 305,426 425,745 120,319 39.4%
5202 Life Insurance 1,503 1,751 1,887 136 7.7%
5203 Accidental Death
Dismember
343 400 431 31 7.7%
5204 LT/ST Disability 4,520 5,276 5,869 593 11.2%
5205 FICA/Medicare 17,352 18,992 21,145 2,153 11.3%
5206 CalPERS Retirement 366,480 416,392 439,824 23,433 5.6% 5208 Workers' Compensation 52,887 57,342 62,791 5,449 9.5% 5209 Deferred Compensation 55,894 64,190 71,399 7,209 11.2% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
67 5211 Retiree Health Savings 28,700 32,243 36,842 4,599 14.3% 5212 Unemployment 4,887 5,239 5,833 594 11.3%
1,979,851 2,227,645 2,608,040 380,395 17.1%
Operating Expenses
5310 Operating Materials &
Supplies
11,499 12,085 14,085 2,000 16.5%
5311 Postage 107 107 5,000 4,893 4,564.2%
5312 Special Activity Supplies 233 233 5,000 4,767 2,045.9% 5314 Fuel 9,744 17,298 15,913 (1,385) (8.0)%
5321 Vehicle Operations 100,295 120,354 75,212 (45,142) (37.5)% 5360 Computers Hardware 155,106 186,127 409,739 223,612 120.1% 5409 General Liability 251,290 301,548 257,577 (43,971) (14.6)% 5710 Professional/Technical
Service
468,654 735,258 740,000 4,743 0.6%
5740 Legal Services 30,943 61,942 155,297 93,355 150.7% 5782 Code/Demolition Activity 35,970 89,750 201,300 111,550 124.3% 1,063,842 1,524,701 1,879,123 354,422 23.2%
2410 - Community Preservation
Total
3,043,693 3,752,347 4,487,163 734,816 19.6%
2600 - Beautification
Operating Expenses
5360 Computers Hardware 19,230 23,076 76,297 53,220 230.6% 5409 General Liability 48,821 58,585 55,404 (3,181) (5.4)% 5710 Professional/Technical
Service
46,557 76,553 77,672 1,119 1.5%
5755 Landscape Contracts 305,254 582,678 620,777 38,099 6.5% 5790 Repair & Maintenance
Services
21,084 122,750 272,750 150,000 122.2%
5793 Emergency Damage
Repairs
238,442 363,250 200,000 (163,250) (44.9)%
679,389 1,226,893 1,302,900 76,007 6.2%
2600 - Beautification Total 679,389 1,226,893 1,302,900 76,007 6.2% 2700 - Environmental
Operating Expenses
5409 General Liability 141 169 275 106 62.7%
141 169 275 106 62.7%
2700 - Environmental Total 141 169 275 106 62.7%
2800 - Film
Operating Expenses
5720 Advertising 5,500 — — — —%
5910 Travel/Mileage
Reimbursement
(301) — — — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
68 5,199 — — — —%
2800 - Film Total 5,199 — — — —%
3000 - Public Safety
Salary and Benefits
5101 Full-Time Salaries 1,173,415 1,606,167 1,631,437 25,270 1.6% 5103 Over-Time Salaries 18,363 29,000 16,576 (12,424) (42.8)% 5104 Temporary Salaries 64,606 120,000 120,000 — —%
5201 Health/Dental/Vision
Insurance
263,760 337,604 363,182 25,578 7.6%
5202 Life Insurance 1,420 1,842 1,937 95 5.2%
5203 Accidental Death
Dismember
324 420 442 22 5.2%
5204 LT/ST Disability 4,610 6,294 6,165 (129) (2.0)%
5205 FICA/Medicare 18,198 23,671 23,896 225 1.0%
5206 CalPERS Retirement 380,780 532,736 501,611 (31,125) (5.8)% 5208 Workers' Compensation 55,345 71,477 71,164 (313) (0.4)% 5209 Deferred Compensation 54,325 63,044 75,329 12,285 19.5% 5211 Retiree Health Savings 32,992 38,913 40,525 1,612 4.1% 5212 Unemployment 5,128 6,530 6,592 62 1.0%
Operating Expenses
5310 Operating Materials &
Supplies
14,607 32,500 22,500 (10,000) (30.8)%
5311 Postage 97 200 200 — —%
5312 Special Activity Supplies 9,103 12,375 17,375 5,000 40.4% 5314 Fuel 13,707 19,874 23,655 3,781 19.0%
5315 Uniforms 90,365 197,197 150,000 (47,197) (23.9)%
5321 Vehicle Operations 122,736 147,242 119,933 (27,308) (18.5)% 5330 Rentals/Leases 10,330 11,530 11,530 — —%
5332 Dispatch Operations — — 47,950 47,950 —%
2,073,266 2,837,699 2,906,807 69,109 2.4%
5350 Non-Capital Equipment 17,341 50,000 — (50,000) (100.0)% 5360 Computers Hardware 492,824 591,388 1,434,331 842,942 142.5% 5400 Dues & Memberships 841 1,486 1,486 — —%
5409 General Liability 241,501 289,801 249,519 (40,282) (13.9)% 5710 Professional/Technical
Service
2,506,329 3,096,339 1,698,851 (1,397,487) (45.1)%
5720 Advertising 10,909 12,273 8,000 (4,273) (34.8)%
5730 Printing/Binding 5,867 13,225 9,000 (4,225) (31.9)% 5900 Meetings & Conferences 16,912 34,000 34,000 — —%
5910 Travel/Mileage
Reimbursement
90,641 160,000 160,000 — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
69 5920 Training 26,442 50,000 50,000 — —%
3,670,551 4,719,429 3,990,380 (729,049) (15.4)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 208,099 328,201 — (328,201) (100.0)% 208,099 328,201 — (328,201) (100.0)%
3000 - Public Safety Total 5,951,917 7,885,329 6,897,188 (988,141) (12.5)% 3100 - Community Safety - Lpd
Salary and Benefits
5101 Full-Time Salaries 2,646,660 3,661,135 7,243,560 3,582,425 97.9% 5103 Over-Time Salaries 421,098 315,424 1,241,437 926,013 293.6% 5104 Temporary Salaries 696,905 810,000 51,923 (758,077) (93.6)% 5201 Health/Dental/Vision
Insurance
478,717 699,349 1,450,692 751,343 107.4%
5202 Life Insurance 3,036 4,298 7,546 3,248 75.6%
5203 Accidental Death
Dismember
694 981 1,723 741 75.6%
5204 LT/ST Disability 12,018 16,670 28,950 12,280 73.7% 5205 FICA/Medicare 54,724 55,314 123,785 68,471 123.8%
5206 CalPERS Retirement 966,002 1,226,313 2,375,822 1,149,509 93.7% 5208 Workers' Compensation 147,256 167,009 348,571 181,562 108.7% 5209 Deferred Compensation 66,029 93,573 78,693 (14,880) (15.9)% 5210 Pers Long Term Care 951 1,080 1,080 — —%
5211 Retiree Health Savings 56,045 75,203 122,639 47,436 63.1% 5212 Unemployment 15,136 15,259 34,148 18,889 123.8%
Operating Expenses
5310 Operating Materials &
Supplies
35,947 66,000 42,000 (24,000) (36.4)%
5312 Special Activity Supplies 4,145 5,537 18,500 12,963 234.1% 5314 Fuel 37,118 35,515 67,523 32,008 90.1%
5321 Vehicle Operations 227,264 272,717 343,538 70,821 26.0% 5,565,271 7,141,609 13,110,569 5,968,960 83.6%
5350 Non-Capital Equipment 34,040 130,077 195,000 64,923 49.9% 5351 Drone (Uav) Operations 145,005 170,000 170,000 — —% 5360 Computers Hardware 207,705 216,238 457,286 241,048 111.5% 5371 Radio Communications — 133,281 — (133,281) (100.0)% 5409 General Liability 536,212 643,455 536,167 (107,288) (16.7)% 5410 Liabilities Insurance 2,919,680 3,903,020 3,717,440 (185,580) (4.8)% 5710 Professional/Technical
Service
35,075 46,945 50,000 3,055 6.5%
5722 Opioid Program 17,982 324,579 324,579 — —%
5740 Legal Services 59,941 72,899 65,000 (7,899) (10.8)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
70 Sheriff Contract/Animal Control Contract
5750 Sheriffs Contract 22,863,103 30,471,733 25,637,516 (4,834,217) (15.9)% 5751 Sheriff Contract -
Supplmental
125,783 240,526 240,526 — —%
5780 Animal Control Contract 4,117,770 4,721,516 6,509,832 1,788,316 37.9% 27,106,656 35,433,775 32,387,874 (3,045,901) (8.6)%
5802 Water 4,517 12,103 8,000 (4,103) (33.9)%
5803 Gas 3,961 10,147 10,147 — —%
5804 Electric 55,792 100,103 90,000 (10,103) (10.1)%
4,324,384 6,142,617 6,095,181 (47,436) (0.8)%
Transfers Out
6999 Inter-Fund Transfers Out — 10,000 — (10,000) (100.0)% — 10,000 — (10,000) (100.0)%
3100 - Community Safety - Lpd
Total
36,996,311 48,728,001 51,593,624 2,865,623 5.9%
3200 - Code Enforcement
Operating Expenses
5316 Emergency Supplies (2,163) — — — —%
5371 Radio Communications — 91,023 — (91,023) (100.0)%
5710 Professional/Technical
Service
4,005 4,254 — (4,254) (100.0)%
1,843 95,277 — (95,277) (100.0)%
3200 - Code Enforcement Total 1,843 95,277 — (95,277) (100.0)% 3990 - Ps Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 44,029 101,782 — (101,782) (100.0)% 44,029 101,782 — (101,782) (100.0)%
3990 - Ps Capital Improvement
Total
44,029 101,782 — (101,782) (100.0)%
4000 - Public Works
Salary and Benefits
5101 Full-Time Salaries 576,683 660,696 992,503 331,807 50.2% 5103 Over-Time Salaries 569 — 686 686 —%
5201 Health/Dental/Vision
Insurance
69,921 73,745 155,896 82,151 111.4%
5202 Life Insurance 620 772 1,110 338 43.7%
5203 Accidental Death
Dismember
141 177 253 77 43.3%
5204 LT/ST Disability 2,577 2,946 4,112 1,166 39.6%
5205 FICA/Medicare 8,395 9,580 14,401 4,821 50.3%
5206 CalPERS Retirement 187,715 214,183 300,504 86,321 40.3% 5208 Workers' Compensation 25,478 28,859 41,949 13,090 45.4% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
71 5209 Deferred Compensation 35,139 40,101 58,072 17,971 44.8% 5211 Retiree Health Savings 17,369 20,151 26,440 6,289 31.2% 5212 Unemployment 2,329 2,643 3,973 1,330 50.3%
926,937 1,053,852 1,599,899 546,047 51.8%
Operating Expenses
5310 Operating Materials &
Supplies
1,686 6,175 8,850 2,675 43.3%
5311 Postage — — 300 300 —%
5312 Special Activity Supplies 8,803 10,400 30,400 20,000 192.3% 5315 Uniforms — 750 7,250 6,500 866.7%
5360 Computers Hardware 279,970 335,964 302,254 (33,710) (10.0)% 5361 Computers Software 2,331 2,518 — (2,518) (100.0)%
5400 Dues & Memberships 802 5,875 6,625 750 12.8%
5409 General Liability 212,220 254,664 350,294 95,630 37.6% 5413 Government Fees/
Licenses
— 109,882 112,400 2,518 2.3%
5710 Professional/Technical
Service
8,690 100,900 118,900 18,000 17.8%
5720 Advertising — — 2,000 2,000 —%
5730 Printing/Binding — 890 890 — —%
5900 Meetings & Conferences 1,643 3,300 7,619 4,319 130.9% 5910 Travel/Mileage
Reimbursement
1,843 5,500 10,730 5,230 95.1%
5920 Training 1,085 19,724 34,724 15,000 76.0%
519,073 856,542 993,236 136,694 16.0%
4000 - Public Works Total 1,446,010 1,910,394 2,593,135 682,741 35.7% 4100 - Maintenance
Salary and Benefits
5101 Full-Time Salaries 14,674 — 298,710 298,710 —%
5103 Over-Time Salaries 109,314 342,735 105,000 (237,735) (69.4)% 5104 Temporary Salaries 148,737 320,865 294,915 (25,950) (8.1)% 5201 Health/Dental/Vision
Insurance
30,003 — 100,339 100,339 —%
5202 Life Insurance 152 — 404 404 —%
5203 Accidental Death
Dismember
35 — 92 92 —%
5204 LT/ST Disability 387 — 1,179 1,179 —%
5205 FICA/Medicare 3,943 — 4,367 4,367 —%
5206 CalPERS Retirement 43,550 — 90,442 90,442 —%
5208 Workers' Compensation 9,835 — 13,062 13,062 —%
5209 Deferred Compensation 3,673 — 14,788 14,788 —%
5211 Retiree Health Savings 2,466 — 8,022 8,022 —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
72 5212 Unemployment 1,097 — 1,205 1,205 —%
367,865 663,600 932,524 268,923 40.5%
Operating Expenses
5310 Operating Materials &
Supplies
1,260 1,850 1,500 (350) (18.9)%
5314 Fuel 9,116 2,944 1,290 (1,654) (56.2)%
5317 Grafitti Removal 91,671 146,112 85,000 (61,112) (41.8)% 5318 Tide Clean Ups 84,012 125,000 125,000 — —%
5321 Vehicle Operations 17,072 20,486 6,098 (14,387) (70.2)% 5328 Parkway Operations 122 24,904 65,254 40,350 162.0% 5350 Non-Capital Equipment 1,155 1,155 — (1,155) (100.0)% 5360 Computers Hardware 261,077 313,292 441,009 127,718 40.8% 5409 General Liability 667,719 801,262 667,420 (133,842) (16.7)% 5700 Services 13,888 13,888 75,000 61,112 440.0%
5710 Professional/Technical
Service
83,961 131,792 142,460 10,668 8.1%
5790 Repair & Maintenance
Services
38,017 57,159 291,584 234,425 410.1%
5802 Water 11,335 18,698 14,000 (4,698) (25.1)%
5912 Boot/Pant Reimbursement 4,034 12,000 12,000 — —%
1,284,439 1,670,542 1,927,616 257,074 15.4%
4100 - Maintenance Total 1,652,304 2,334,142 2,860,140 525,998 22.5% 4200 - Transportation
Salary and Benefits
5101 Full-Time Salaries 105,187 104,377 — (104,377) (100.0)% 5103 Over-Time Salaries 7,490 64,691 — (64,691) (100.0)% 5104 Temporary Salaries 7,185 31,840 27,465 (4,375) (13.7)% 5201 Health/Dental/Vision
Insurance
20,014 15,064 — (15,064) (100.0)%
5202 Life Insurance 128 118 — (118) (100.0)%
5203 Accidental Death
Dismember
29 27 — (27) (100.0)%
5204 LT/ST Disability 422 428 — (428) (100.0)%
5205 FICA/Medicare 1,797 1,513 — (1,513) (100.0)%
5206 CalPERS Retirement 36,841 33,838 — (33,838) (100.0)% 5208 Workers' Compensation 5,210 4,565 — (4,565) (100.0)% 5209 Deferred Compensation 5,309 5,211 — (5,211) (100.0)% 5211 Retiree Health Savings 2,607 2,529 — (2,529) (100.0)% 5212 Unemployment 499 418 — (418) (100.0)%
192,718 264,621 27,465 (237,156) (89.6)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
73 Operating Expenses
5409 General Liability 202,074 242,489 210,800 (31,689) (13.1)% 202,074 242,489 210,800 (31,689) (13.1)%
4200 - Transportation Total 394,793 507,110 238,265 (268,845) (53.0)% 4300 - Utility Services
Salary and Benefits
5103 Over-Time Salaries 494 10,000 10,000 — —%
5201 Health/Dental/Vision
Insurance
271 — — — —%
5202 Life Insurance 1 — — — —%
5203 Accidental Death
Dismember
0 — — — —%
5204 LT/ST Disability 2 — — — —%
5205 FICA/Medicare 7 — — — —%
5212 Unemployment 2 — — — —%
778 10,000 10,000 — —%
Operating Expenses
5360 Computers Hardware 331,590 397,908 453,818 55,911 14.1% 5409 General Liability 372,954 447,545 400,858 (46,687) (10.4)% 5413 Government Fees/
Licenses
3,751 4,600 5,000 400 8.7%
5710 Professional/Technical
Service
10,384 18,200 18,200 — —%
718,679 868,253 877,877 9,624 1.1%
4300 - Utility Services Total 719,457 878,253 887,877 9,624 1.1% 4400 - Vehicle Maintenance
Salary and Benefits
5101 Full-Time Salaries 132 — — — —%
5103 Over-Time Salaries 1,951 — — — —%
5201 Health/Dental/Vision
Insurance
540 — — — —%
5202 Life Insurance 3 — — — —%
5203 Accidental Death
Dismember
1 — — — —%
5204 LT/ST Disability 8 — — — —%
5205 FICA/Medicare 30 — — — —%
5206 CalPERS Retirement 43 — — — —%
5208 Workers' Compensation 6 — — — —%
5209 Deferred Compensation 7 — — — —%
5211 Retiree Health Savings 5 — — — —%
5212 Unemployment 8 — — — —%
2,734 — — — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
74 Operating Expenses
5314 Fuel — — 18,494 18,494 —%
5321 Vehicle Operations — — 87,409 87,409 —%
5330 Rentals/Leases — — 239,615 239,615 —%
— — 345,518 345,518 —%
Debt Service & Capital Outlay
8200 Vehicles 239,344 1,111,379 — (1,111,379) (100.0)%
239,344 1,111,379 — (1,111,379) (100.0)%
4400 - Vehicle Maintenance Total 242,077 1,111,379 345,518 (765,861) (68.9)% 4500 - Environmental
Salary and Benefits
5101 Full-Time Salaries 311,090 400,958 451,626 50,668 12.6% 5103 Over-Time Salaries 2,940 10,000 10,000 — —%
5104 Temporary Salaries 48,122 60,000 63,000 3,000 5.0% 5201 Health/Dental/Vision
Insurance
64,100 69,765 77,440 7,675 11.0%
5202 Life Insurance 352 443 487 44 10.0%
5203 Accidental Death
Dismember
80 101 111 10 10.0%
5204 LT/ST Disability 2,148 2,657 2,804 147 5.6%
5205 FICA/Medicare 5,275 5,814 6,549 735 12.6%
5206 CalPERS Retirement 108,290 129,988 136,740 6,753 5.2% 5208 Workers' Compensation 15,843 17,562 19,312 1,750 10.0% 5209 Deferred Compensation 19,150 24,128 26,207 2,079 8.6% 5211 Retiree Health Savings 6,389 7,973 8,531 558 7.0%
5212 Unemployment 1,460 1,604 1,807 203 12.6%
585,238 730,992 804,614 73,622 10.1%
Operating Expenses
5310 Operating Materials &
Supplies
688 3,832 10,500 6,668 174.0%
5312 Special Activity Supplies — 5,000 5,000 — —%
5314 Fuel 932 5,889 8,172 2,283 38.8%
5315 Uniforms 1,980 6,350 6,350 — —%
5321 Vehicle Operations 34,143 40,972 38,623 (2,349) (5.7)% 5350 Non-Capital Equipment — 1,668 — (1,668) (100.0)%
5409 General Liability 125,645 150,774 125,566 (25,208) (16.7)% 5413 Government Fees/
Licenses
1,675 1,675 1,845 170 10.1%
5710 Professional/Technical
Service
31,582 77,125 236,500 159,375 206.6%
5799 Hazardous Materials
Services
20,466 53,994 50,000 (3,994) (7.4)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
75 5900 Meetings & Conferences 1,030 2,885 2,885 — —%
5910 Travel/Mileage
Reimbursement
1,296 1,300 1,300 — —%
5920 Training 815 815 815 — —%
220,253 352,278 487,555 135,278 38.4%
Transfers Out
6999 Inter-Fund Transfers Out 400 400 — (400) (100.0)%
400 400 — (400) (100.0)%
4500 - Environmental Total 805,891 1,083,670 1,292,170 208,500 19.2% 4510 - Street Sweeping
Salary and Benefits
5101 Full-Time Salaries — — 254,715 254,715 —%
5103 Over-Time Salaries — — 21,163 21,163 —%
5104 Temporary Salaries — — 35,000 35,000 —%
5201 Health/Dental/Vision
Insurance
— — 103,257 103,257 —%
5202 Life Insurance — — 442 442 —%
5203 Accidental Death
Dismember
— — 101 101 —%
5204 LT/ST Disability — — 1,047 1,047 —%
5205 FICA/Medicare — — 4,000 4,000 —%
5206 CalPERS Retirement — — 77,121 77,121 —%
5208 Workers' Compensation — — 12,083 12,083 —%
5209 Deferred Compensation — — 12,736 12,736 —%
5211 Retiree Health Savings — — 9,300 9,300 —%
5212 Unemployment — — 1,104 1,104 —%
— — 532,069 532,069 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 47,150 47,150 —%
5314 Fuel — — 38,708 38,708 —%
5315 Uniforms — — 4,750 4,750 —%
5321 Vehicle Operations — — 182,949 182,949 —%
5330 Rentals/Leases — — 30,000 30,000 —%
5710 Professional/Technical
Service
— — 30,000 30,000 —%
5755 Landscape Contracts — — 31,250 31,250 —%
5912 Boot/Pant Reimbursement — — 2,400 2,400 —%
— — 367,207 367,207 —%
4510 - Street Sweeping Total — — 899,276 899,276 —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
76 4700 - City Engineering
Salary and Benefits
5101 Full-Time Salaries 2,687,370 4,048,246 4,116,846 68,600 1.7% 5103 Over-Time Salaries 364 — 1,418 1,418 —%
5106 Salaries (Offset) — (1,348,256) (1,348,256) — —%
5201 Health/Dental/Vision
Insurance
540,400 767,319 804,874 37,555 4.9%
5202 Life Insurance 3,168 4,501 4,579 78 1.7%
5203 Accidental Death
Dismember
724 1,027 1,045 18 1.7%
5204 LT/ST Disability 16,374 22,975 22,411 (564) (2.5)% 5205 FICA/Medicare 39,188 56,679 59,715 3,036 5.4%
5206 CalPERS Retirement 866,986 1,267,242 1,246,473 (20,769) (1.6)% 5208 Workers' Compensation 120,394 171,000 175,559 4,559 2.7% 5209 Deferred Compensation 139,519 208,186 206,767 (1,419) (0.7)% 5210 Pers Long Term Care 951 1,080 1,080 — —%
5211 Retiree Health Savings 64,110 85,485 89,103 3,618 4.2% 5212 Unemployment 11,002 15,636 16,473 837 5.4%
5214 Fringe Benefits 225 — — — —%
5216 Fringe Benefits (Offset) — (828,746) (828,746) — —% 4,490,774 4,472,376 4,569,341 96,965 2.2%
Operating Expenses
5310 Operating Materials &
Supplies
1,724 3,247 1,131 (2,116) (65.2)%
5311 Postage 177 200 300 100 50.0%
5312 Special Activity Supplies — 280 280 — —%
5314 Fuel 7,135 9,937 12,903 2,966 29.8%
5315 Uniforms 107 2,365 2,478 113 4.8%
5321 Vehicle Operations 57,616 69,140 60,983 (8,156) (11.8)% 5330 Rentals/Leases 3,150 3,780 4,100 320 8.5%
5350 Non-Capital Equipment 240 9,648 23,995 14,347 148.7% 5360 Computers Hardware 171,559 205,871 787,207 581,336 282.4% 5400 Dues & Memberships 5,454 5,454 8,152 2,698 49.5%
5409 General Liability 582,465 698,958 626,301 (72,657) (10.4)% 5656 Grant Expense 22,512 79,860 — (79,860) (100.0)%
5710 Professional/Technical
Service
178,618 1,683,885 1,935,000 251,115 14.9%
5730 Printing/Binding 87 7,800 8,000 200 2.6%
5900 Meetings & Conferences 3,121 16,760 13,606 (3,154) (18.8)% 5910 Travel/Mileage
Reimbursement
8,418 20,604 36,143 15,539 75.4%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
77 5920 Training 390 7,037 17,681 10,644 151.3%
5930 Publications/Journals — 2,314 2,149 (165) (7.1)%
1,042,774 2,827,139 3,540,409 713,270 25.2%
4700 - City Engineering Total 5,533,547 7,299,514 8,109,749 810,235 11.1% 4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 4,377 — — — —%
5201 Health/Dental/Vision
Insurance
594 — — — —%
5202 Life Insurance 4 — — — —%
5203 Accidental Death
Dismember
1 — — — —%
5204 LT/ST Disability 15 — — — —%
5205 FICA/Medicare 63 — — — —%
5206 CalPERS Retirement 1,412 — — — —%
5208 Workers' Compensation 192 — — — —%
5209 Deferred Compensation 219 — — — —%
5211 Retiree Health Savings 94 — — — —%
5212 Unemployment 18 — — — —%
6,990 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 2,533,296 13,399,763 — (13,399,763) (100.0)% 2,533,296 13,399,763 — (13,399,763) (100.0)%
4990 - Pw Capital Improvement
Total
2,540,286 13,399,763 — (13,399,763) (100.0)%
6000 - Parcs
Salary and Benefits
5101 Full-Time Salaries 651,611 777,399 684,261 (93,137) (12.0)% 5103 Over-Time Salaries 85 85 119 34 39.6%
5104 Temporary Salaries 154,917 178,269 241,973 63,704 35.7% 5201 Health/Dental/Vision
Insurance
156,281 167,455 152,782 (14,673) (8.8)%
5202 Life Insurance 783 934 806 (128) (13.8)%
5203 Accidental Death
Dismember
179 213 184 (29) (13.7)%
5204 LT/ST Disability 2,406 2,847 2,404 (443) (15.6)%
5205 FICA/Medicare 11,874 11,272 9,924 (1,349) (12.0)%
5206 CalPERS Retirement 216,107 252,016 207,176 (44,840) (17.8)% 5208 Workers' Compensation 35,955 33,934 29,435 (4,499) (13.3)% 5209 Deferred Compensation 39,635 46,251 43,815 (2,436) (5.3)% 5210 Pers Long Term Care 951 1,080 1,080 — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
78 5211 Retiree Health Savings 16,790 19,384 16,510 (2,875) (14.8)% 5212 Unemployment 3,288 3,110 2,738 (372) (12.0)%
Operating Expenses
5310 Operating Materials &
Supplies
7,392 13,358 20,000 6,642 49.7%
5311 Postage 35,832 43,800 8,000 (35,800) (81.7)%
5312 Special Activity Supplies 34,526 184,680 187,130 2,450 1.3% 5314 Fuel 32,836 51,893 2,581 (49,312) (95.0)%
5315 Uniforms 3,907 4,042 3,000 (1,042) (25.8)%
5321 Vehicle Operations 314,756 377,707 12,197 (365,510) (96.8)% 5330 Rentals/Leases 21,598 27,707 15,000 (12,707) (45.9)% 5333 Memorial Bench Expense — — 20,000 20,000 —%
1,290,861 1,494,250 1,413,206 (81,044) (5.4)%
5360 Computers Hardware 384,681 461,617 575,157 113,541 24.6% 5400 Dues & Memberships 6,153 7,600 8,000 400 5.3%
5409 General Liability 106,794 128,153 112,710 (15,443) (12.1)% 5413 Government Fees/
Licenses
— — 5,000 5,000 —%
5414 Property Tax On Land 6,819 6,819 7,000 181 2.7%
5700 Services 261,728 306,471 392,770 86,299 28.2%
5710 Professional/Technical
Service
74,580 167,735 200,000 32,265 19.2%
5720 Advertising — 2,450 — (2,450) (100.0)%
5725 Sponsorship Expense 82,586 147,908 150,000 2,092 1.4% 5730 Printing/Binding — — 2,000 2,000 —%
5790 Repair & Maintenance
Services
43,935 70,982 65,811 (5,171) (7.3)%
5900 Meetings & Conferences 10,224 25,000 30,000 5,000 20.0% 5910 Travel/Mileage
Reimbursement
30,975 35,000 35,000 — —%
5920 Training 16,518 27,000 30,000 3,000 11.1%
5930 Publications/Journals 94,548 400,000 330,461 (69,539) (17.4)% 1,570,387 2,489,922 2,191,816 (298,106) (12.0)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 38,974 38,974 40,000 1,026 2.6% 38,974 38,974 40,000 1,026 2.6%
6000 - Parcs Total 2,900,222 4,023,146 3,645,023 (378,123) (9.4)% 6010 - Passports
Salary and Benefits
5101 Full-Time Salaries 57,191 64,896 69,526 4,630 7.1% 5103 Over-Time Salaries 35 35 44 9 26.6%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
79 5201 Health/Dental/Vision
Insurance
22,291 20,578 31,068 10,490 51.0%
5202 Life Insurance 96 110 110 — —%
5203 Accidental Death
Dismember
22 25 25 — —%
5204 LT/ST Disability 233 267 286 19 7.1%
5205 FICA/Medicare 830 946 1,009 62 6.6%
5206 CalPERS Retirement 18,525 21,039 21,051 12 0.1%
5208 Workers' Compensation 2,505 2,859 3,047 188 6.6%
5209 Deferred Compensation 2,860 3,245 3,476 232 7.1%
5211 Retiree Health Savings 2,613 3,000 3,000 — —%
5212 Unemployment 229 261 278 17 6.6%
107,430 117,262 132,921 15,659 13.4%
Operating Expenses
5310 Operating Materials &
Supplies
37 900 900 — —%
5400 Dues & Memberships 600 600 600 — —%
5409 General Liability 16,753 20,103 16,742 (3,361) (16.7)% 17,390 21,603 18,242 (3,361) (15.6)%
6010 - Passports Total 124,820 138,865 151,163 12,298 8.9% 6020 - Parcs Marketing
Salary and Benefits
5101 Full-Time Salaries — — 285,624 285,624 —%
5104 Temporary Salaries — — 102,533 102,533 —%
5201 Health/Dental/Vision
Insurance
— — 76,984 76,984 —%
5202 Life Insurance — — 317 317 —%
5203 Accidental Death
Dismember
— — 72 72 —%
5204 LT/ST Disability — — 1,141 1,141 —%
5205 FICA/Medicare — — 4,142 4,142 —%
5206 CalPERS Retirement — — 86,479 86,479 —%
5208 Workers' Compensation — — 12,449 12,449 —%
5209 Deferred Compensation — — 14,211 14,211 —%
5211 Retiree Health Savings — — 6,223 6,223 —%
5212 Unemployment — — 1,143 1,143 —%
— — 591,319 591,319 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 100,000 100,000 —%
5700 Services — — 75,310 75,310 —%
5730 Printing/Binding — — 200,000 200,000 —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
80 — — 375,310 375,310 —%
6020 - Parcs Marketing Total — — 966,629 966,629 —%
6200 - Community Center
Salary and Benefits
5101 Full-Time Salaries 131,962 149,765 186,649 36,885 24.6% 5104 Temporary Salaries 183,421 241,203 269,216 28,013 11.6% 5201 Health/Dental/Vision
Insurance
30,477 33,864 41,699 7,834 23.1%
5202 Life Insurance 157 180 211 32 17.8%
5203 Accidental Death
Dismember
36 41 48 7 17.8%
5204 LT/ST Disability 536 613 911 298 48.6%
5205 FICA/Medicare 4,548 2,172 2,706 535 24.6%
5206 CalPERS Retirement 61,292 48,553 56,513 7,960 16.4% 5208 Workers' Compensation 13,814 6,533 8,069 1,536 23.5% 5209 Deferred Compensation 6,598 7,458 9,211 1,753 23.5% 5211 Retiree Health Savings 3,135 3,600 4,503 903 25.1% 5212 Unemployment 1,262 599 747 148 24.6%
437,236 494,580 580,484 85,904 17.4%
Operating Expenses
5310 Operating Materials &
Supplies
6,845 8,543 6,043 (2,500) (29.3)%
5312 Special Activity Supplies 61,085 99,057 152,056 52,999 53.5% 5314 Fuel 94 1,104 2,581 1,476 133.7%
5315 Uniforms — 8,000 3,000 (5,000) (62.5)%
5321 Vehicle Operations 6,402 7,682 12,197 4,514 58.8%
5330 Rentals/Leases 1,727 2,750 — (2,750) (100.0)%
5360 Computers Hardware 139,167 167,000 80,000 (87,000) (52.1)% 5400 Dues & Memberships 1,124 2,408 2,408 — —%
5409 General Liability 25,129 30,155 25,113 (5,042) (16.7)% 5700 Services 3,560 54,328 47,000 (7,328) (13.5)%
5710 Professional/Technical
Service
141,718 144,622 70,000 (74,622) (51.6)%
5720 Advertising 92 3,092 1,000 (2,092) (67.7)%
5730 Printing/Binding 1,440 5,000 2,500 (2,500) (50.0)% 5790 Repair & Maintenance
Services
— 1,389 1,389 — —%
5910 Travel/Mileage
Reimbursement
— 1,500 — (1,500) (100.0)%
5930 Publications/Journals 111 1,111 1,111 — —%
Debt Service & Capital Outlay
388,493 537,741 406,397 (131,344) (24.4)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
81 8100 Furniture & Equipment 10,791 10,800 10,800 — —% 10,791 10,800 10,800 — —%
6200 - Community Center Total 836,520 1,043,122 997,682 (45,440) (4.4)% 6210 - Community Services
Salary and Benefits
5101 Full-Time Salaries 324,579 368,394 266,873 (101,521) (27.6)% 5104 Temporary Salaries 38,184 57,124 57,124 — —%
5201 Health/Dental/Vision
Insurance
62,059 64,823 56,997 (7,826) (12.1)%
5202 Life Insurance 360 411 295 (116) (28.3)%
5203 Accidental Death
Dismember
82 94 67 (27) (28.3)%
5204 LT/ST Disability 2,131 2,464 1,208 (1,256) (51.0)% 5205 FICA/Medicare 5,214 5,342 3,870 (1,472) (27.6)%
5206 CalPERS Retirement 105,137 119,431 80,802 (38,629) (32.3)% 5208 Workers' Compensation 15,889 16,102 11,549 (4,552) (28.3)% 5209 Deferred Compensation 16,229 18,381 13,184 (5,196) (28.3)% 5211 Retiree Health Savings 9,208 10,522 6,510 (4,011) (38.1)% 5212 Unemployment 1,451 1,474 1,067 (406) (27.6)%
580,524 664,560 499,547 (165,013) (24.8)%
Operating Expenses
5310 Operating Materials &
Supplies
2,886 3,500 3,500 — —%
5312 Special Activity Supplies 8,165 7,899 7,899 — —%
5330 Rentals/Leases 8,644 — — — —%
5360 Computers Hardware 260,717 312,861 271,908 (40,952) (13.1)% 5400 Dues & Memberships 944 3,000 3,000 — —%
5409 General Liability 46,907 56,289 46,878 (9,411) (16.7)% 5710 Professional/Technical
Service
— 31,151 31,151 — —%
5730 Printing/Binding 661 1,500 1,000 (500) (33.3)%
5790 Repair & Maintenance
Services
74,155 124,600 114,600 (10,000) (8.0)%
403,080 540,800 479,937 (60,863) (11.3)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 25,000 25,000 12,500 (12,500) (50.0)% 25,000 25,000 12,500 (12,500) (50.0)%
6210 - Community Services Total 1,008,604 1,230,360 991,983 (238,376) (19.4)% 6220 - Youth Services
Salary and Benefits
5101 Full-Time Salaries 117,573 132,893 95,117 (37,776) (28.4)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
82 5104 Temporary Salaries 155,326 203,900 168,900 (35,000) (17.2)% 5201 Health/Dental/Vision
Insurance
42,571 43,172 27,022 (16,150) (37.4)%
5202 Life Insurance 149 170 111 (59) (34.6)%
5203 Accidental Death
Dismember
34 39 25 (13) (34.6)%
5204 LT/ST Disability 475 545 535 (10) (1.7)%
5205 FICA/Medicare 3,980 1,927 1,379 (548) (28.4)%
5206 CalPERS Retirement 38,515 43,083 28,799 (14,284) (33.2)% 5208 Workers' Compensation 12,098 5,808 4,068 (1,740) (30.0)% 5209 Deferred Compensation 5,879 6,630 4,644 (1,986) (30.0)% 5211 Retiree Health Savings 2,743 3,150 2,373 (777) (24.7)% 5212 Unemployment 1,105 532 380 (151) (28.4)%
380,448 441,848 333,355 (108,493) (24.6)%
Operating Expenses
5312 Special Activity Supplies 31,132 54,859 48,949 (5,910) (10.8)% 5315 Uniforms 9,590 9,590 5,000 (4,590) (47.9)%
5400 Dues & Memberships 3,780 3,780 3,780 — —%
5409 General Liability 25,129 30,155 25,113 (5,042) (16.7)% 5700 Services 24,550 26,400 21,400 (5,000) (18.9)%
94,181 124,783 104,242 (20,542) (16.5)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 10,791 10,791 10,791 — —%
10,791 10,791 10,791 — —%
6220 - Youth Services Total 485,420 577,423 448,389 (129,034) (22.3)% 6230 - Community Recreation
Salary and Benefits
5101 Full-Time Salaries 47,929 54,392 99,968 45,576 83.8% 5104 Temporary Salaries 110,879 119,500 94,500 (25,000) (20.9)% 5201 Health/Dental/Vision
Insurance
12,951 14,391 24,055 9,664 67.2%
5202 Life Insurance 53 60 108 48 80.7%
5203 Accidental Death
Dismember
12 14 25 11 80.7%
5204 LT/ST Disability 194 222 559 336 151.3%
5205 FICA/Medicare 2,342 789 1,450 661 83.8%
5206 CalPERS Retirement 16,949 17,634 30,268 12,634 71.6% 5208 Workers' Compensation 7,102 2,369 4,281 1,912 80.7% 5209 Deferred Compensation 2,397 2,705 4,887 2,183 80.7% 5211 Retiree Health Savings 914 1,050 2,182 1,132 107.8% 5212 Unemployment 649 218 400 182 83.8%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
83 202,371 213,342 262,681 49,339 23.1%
Operating Expenses
5312 Special Activity Supplies 16,568 27,000 10,000 (17,000) (63.0)% 5315 Uniforms — 5,000 — (5,000) (100.0)%
5409 General Liability 8,376 10,052 8,371 (1,681) (16.7)% 5700 Services 6,025 7,800 10,000 2,200 28.2%
5920 Training 10 200 — (200) (100.0)%
30,980 50,052 28,371 (21,681) (43.3)%
6230 - Community Recreation Total 233,350 263,394 291,053 27,659 10.5% 6250 - Youth Development
Salary and Benefits
5101 Full-Time Salaries 95,338 108,184 145,352 37,168 34.4% 5104 Temporary Salaries — 45,000 — (45,000) (100.0)%
5201 Health/Dental/Vision
Insurance
18,139 20,149 27,038 6,889 34.2%
5202 Life Insurance 105 119 158 39 32.7%
5203 Accidental Death
Dismember
24 27 36 9 32.7%
5204 LT/ST Disability 390 445 744 299 67.2%
5205 FICA/Medicare 1,384 1,569 2,108 539 34.4%
5206 CalPERS Retirement 30,882 35,072 44,009 8,936 25.5% 5208 Workers' Compensation 4,176 4,738 6,287 1,548 32.7% 5209 Deferred Compensation 4,767 5,409 7,177 1,767 32.7% 5211 Retiree Health Savings 1,829 2,100 3,003 903 43.0% 5212 Unemployment 381 433 581 149 34.4%
157,414 223,245 236,493 13,247 5.9%
Operating Expenses
5310 Operating Materials &
Supplies
— — 8,000 8,000 —%
5312 Special Activity Supplies 10,913 28,500 15,000 (13,500) (47.4)% 5315 Uniforms — 500 500 — —%
5360 Computers Hardware 4,667 5,600 15,000 9,400 167.9% 5370 Audio Visuals 6,000 6,000 — (6,000) (100.0)%
5409 General Liability 16,753 20,103 16,742 (3,361) (16.7)% 5700 Services 7,673 20,000 8,000 (12,000) (60.0)%
5910 Travel/Mileage
Reimbursement
— 500 — (500) (100.0)%
5920 Training — 300 — (300) (100.0)%
46,005 81,503 63,242 (18,261) (22.4)%
6250 - Youth Development Total 203,419 304,749 299,735 (5,014) (1.6)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
84 6260 - Senior Services
Salary and Benefits
5101 Full-Time Salaries — — 95,117 95,117 —%
5104 Temporary Salaries 10,255 30,460 30,460 — —%
5201 Health/Dental/Vision
Insurance
— — 27,022 27,022 —%
5202 Life Insurance — — 111 111 —%
5203 Accidental Death
Dismember
— — 25 25 —%
5204 LT/ST Disability — — 535 535 —%
5205 FICA/Medicare 149 — 1,379 1,379 —%
5206 CalPERS Retirement 332 — 28,799 28,799 —%
5208 Workers' Compensation 449 — 4,068 4,068 —%
5209 Deferred Compensation — — 4,644 4,644 —%
5211 Retiree Health Savings — — 2,373 2,373 —%
5212 Unemployment 41 — 380 380 —%
11,226 30,460 194,915 164,455 539.9%
Operating Expenses
5312 Special Activity Supplies 14,876 24,540 26,740 2,200 9.0% 5350 Non-Capital Equipment — 2,200 — (2,200) (100.0)%
5700 Services — 9,000 9,000 — —%
14,876 35,740 35,740 — —%
6260 - Senior Services Total 26,102 66,200 230,655 164,455 248.4% 6270 - Project Stride
Salary and Benefits
5104 Temporary Salaries — — 172,263 172,263 —%
— — 172,263 172,263 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 23,600 23,600 —%
5700 Services — — 24,000 24,000 —%
5720 Advertising — — 1,000 1,000 —%
5730 Printing/Binding — — 1,500 1,500 —%
— — 50,100 50,100 —%
6270 - Project Stride Total — — 222,363 222,363 —%
6300 - Facilities/Maintenance
Salary and Benefits
5101 Full-Time Salaries 1,573,360 1,870,147 2,232,512 362,365 19.4% 5103 Over-Time Salaries 133,703 197,452 166,901 (30,551) (15.5)% 5104 Temporary Salaries 1,320,539 1,610,473 1,648,486 38,013 2.4% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
85 5201 Health/Dental/Vision
Insurance
435,934 498,483 600,288 101,805 20.4%
5202 Life Insurance 2,244 2,580 2,925 346 13.4%
5203 Accidental Death
Dismember
512 589 668 79 13.4%
5204 LT/ST Disability 7,070 8,316 9,522 1,206 14.5%
5205 FICA/Medicare 44,095 28,286 34,792 6,505 23.0%
5206 CalPERS Retirement 560,250 606,289 675,946 69,657 11.5% 5208 Workers' Compensation 127,794 85,378 101,923 16,545 19.4% 5209 Deferred Compensation 78,486 93,432 108,005 14,573 15.6% 5211 Retiree Health Savings 37,973 43,278 49,843 6,565 15.2% 5212 Unemployment 12,213 7,803 9,598 1,795 23.0%
4,334,174 5,052,506 5,641,408 588,902 11.7%
Operating Expenses
5310 Operating Materials &
Supplies
288,340 353,380 320,880 (32,500) (9.2)%
5312 Special Activity Supplies — — 17,000 17,000 —%
5314 Fuel 12,090 17,666 111,392 93,726 530.6%
5315 Uniforms 27,392 30,000 30,000 — —%
5321 Vehicle Operations 110,965 133,158 599,667 466,509 350.3% 5330 Rentals/Leases 37,131 48,583 38,583 (10,000) (20.6)% 5350 Non-Capital Equipment 30,059 53,154 34,129 (19,026) (35.8)% 5360 Computers Hardware 254,586 305,503 228,285 (77,218) (25.3)% 5409 General Liability 608,070 729,684 827,963 98,279 13.5% 5413 Government Fees/
Licenses
30,695 35,000 25,000 (10,000) (28.6)%
5655 Assessments 83,468 — 90,000 90,000 —%
5710 Professional/Technical
Service
216,086 274,500 254,500 (20,000) (7.3)%
5730 Printing/Binding 4,325 5,786 5,786 — —%
5755 Landscape Contracts 1,192,761 1,461,928 1,473,928 12,000 0.8% 5790 Repair & Maintenance
Services
1,800,629 2,219,186 2,489,212 270,026 12.2%
5793 Emergency Damage
Repairs
28,924 28,924 28,924 — —%
5798 Vandalism 724,458 872,206 300,000 (572,206) (65.6)% 5802 Water 556,851 687,217 687,217 — —%
5803 Gas 196,734 237,967 237,967 — —%
5804 Electric 1,357,949 1,137,530 1,137,530 — —%
5900 Meetings & Conferences — 580 580 — —%
5920 Training 5,169 7,000 7,000 — —%
7,566,681 8,638,953 8,945,544 306,590 3.5%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
86 Debt Service & Capital Outlay
8100 Furniture & Equipment 142,208 187,435 126,935 (60,500) (32.3)% 142,208 187,435 126,935 (60,500) (32.3)%
6300 - Facilities/Maintenance
Total
12,043,063 13,878,894 14,713,886 834,992 6.0%
6400 - Recreation
Salary and Benefits
5101 Full-Time Salaries 524,543 666,573 440,767 (225,806) (33.9)% 5104 Temporary Salaries 626,633 806,305 854,054 47,749 5.9% 5201 Health/Dental/Vision
Insurance
83,705 100,893 67,783 (33,110) (32.8)%
5202 Life Insurance 616 774 509 (264) (34.2)%
5203 Accidental Death
Dismember
140 177 116 (60) (34.2)%
5204 LT/ST Disability 2,734 3,826 2,133 (1,693) (44.2)% 5205 FICA/Medicare 16,852 9,665 6,391 (3,274) (33.9)%
5206 CalPERS Retirement 181,669 216,099 133,453 (82,646) (38.2)% 5208 Workers' Compensation 50,989 29,149 19,051 (10,097) (34.6)% 5209 Deferred Compensation 26,055 33,275 21,748 (11,527) (34.6)% 5211 Retiree Health Savings 12,861 16,635 11,985 (4,650) (28.0)% 5212 Unemployment 4,657 2,666 1,763 (903) (33.9)%
1,531,455 1,886,036 1,559,754 (326,282) (17.3)%
Operating Expenses
5310 Operating Materials &
Supplies
1,757 2,180 2,180 — —%
5311 Postage — 12 — (12) (100.0)%
5312 Special Activity Supplies 91,342 129,270 118,389 (10,881) (8.4)% 5314 Fuel 2,066 2,208 2,150 (58) (2.6)%
5315 Uniforms 33,079 33,176 20,710 (12,466) (37.6)%
5321 Vehicle Operations 12,804 15,364 10,164 (5,201) (33.8)% 5360 Computers Hardware 209,201 251,041 302,316 51,275 20.4% 5400 Dues & Memberships 1,843 1,843 2,280 437 23.7%
5409 General Liability 99,811 119,773 100,672 (19,100) (15.9)% 5700 Services 127 127 25 (102) (80.3)%
5710 Professional/Technical
Service
— 21,340 15,000 (6,340) (29.7)%
5720 Advertising — 2,000 — (2,000) (100.0)%
5790 Repair & Maintenance
Services
— 19,860 — (19,860) (100.0)%
5920 Training 1,134 4,334 5,300 966 22.3%
453,163 602,528 579,187 (23,341) (3.9)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
87 Debt Service & Capital Outlay
8100 Furniture & Equipment 2,326 140,644 65,000 (75,644) (53.8)% 2,326 140,644 65,000 (75,644) (53.8)%
6400 - Recreation Total 1,986,945 2,629,208 2,203,940 (425,268) (16.2)% 6410 - Athletics
Salary and Benefits
5101 Full-Time Salaries 222,310 165,205 196,976 31,772 19.2% 5104 Temporary Salaries 140,314 175,516 170,000 (5,516) (3.1)% 5201 Health/Dental/Vision
Insurance
54,098 41,235 48,234 6,998 17.0%
5202 Life Insurance 236 182 208 25 13.8%
5203 Accidental Death
Dismember
54 42 47 6 13.9%
5204 LT/ST Disability 1,897 1,608 1,529 (78) (4.9)%
5205 FICA/Medicare 5,372 2,395 2,856 461 19.2%
5206 CalPERS Retirement 74,195 53,558 59,639 6,081 11.4% 5208 Workers' Compensation 16,329 7,236 8,238 1,002 13.8% 5209 Deferred Compensation 10,842 8,260 9,404 1,144 13.8% 5211 Retiree Health Savings 3,440 1,701 2,344 643 37.8% 5212 Unemployment 1,491 661 788 127 19.2%
530,579 457,600 500,264 42,664 9.3%
Operating Expenses
5311 Postage 545 545 — (545) (100.0)%
5312 Special Activity Supplies 31,722 41,545 72,468 30,923 74.4% 5315 Uniforms 3,886 4,000 2,000 (2,000) (50.0)%
5400 Dues & Memberships — 150 150 — —%
5409 General Liability 25,129 30,155 25,113 (5,042) (16.7)% 5710 Professional/Technical
Service
63,438 90,000 80,000 (10,000) (11.1)%
5730 Printing/Binding — 700 — (700) (100.0)%
124,720 167,095 179,731 12,636 7.6%
Debt Service & Capital Outlay
8100 Furniture & Equipment — 16,975 — (16,975) (100.0)% — 16,975 — (16,975) (100.0)%
6410 - Athletics Total 655,299 641,670 679,995 38,325 6.0% 6430 - Special Classes
Salary and Benefits
5101 Full-Time Salaries 106,230 133,350 144,979 11,629 8.7% 5104 Temporary Salaries 137,795 144,547 144,547 — —%
5201 Health/Dental/Vision
Insurance
12,276 15,922 19,174 3,252 20.4%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
88 5202 Life Insurance 117 147 156 10 6.8%
5203 Accidental Death
Dismember
27 33 36 2 6.8%
5204 LT/ST Disability 532 773 767 (6) (0.8)%
5205 FICA/Medicare 3,537 1,934 2,102 169 8.7%
5206 CalPERS Retirement 40,370 43,231 43,896 665 1.5%
5208 Workers' Compensation 10,776 5,814 6,208 393 6.8%
5209 Deferred Compensation 5,312 6,638 7,087 449 6.8%
5211 Retiree Health Savings 3,187 4,071 3,904 (167) (4.1)% 5212 Unemployment 984 533 580 47 8.7%
321,142 356,994 373,436 16,442 4.6%
Operating Expenses
5312 Special Activity Supplies 11,004 18,500 15,000 (3,500) (18.9)% 5315 Uniforms 994 994 1,500 506 51.0%
5409 General Liability 20,103 24,124 20,091 (4,033) (16.7)% 5710 Professional/Technical
Service
47,379 51,706 45,000 (6,706) (13.0)%
5720 Advertising — — 1,500 1,500 —%
79,480 95,324 83,091 (12,233) (12.8)%
6430 - Special Classes Total 400,622 452,317 456,526 4,209 0.9% 6440 - Impact Program
Salary and Benefits
5101 Full-Time Salaries 48,610 54,950 128,726 73,776 134.3% 5104 Temporary Salaries 33,809 45,325 45,325 — —%
5201 Health/Dental/Vision
Insurance
15,664 20,147 36,222 16,075 79.8%
5202 Life Insurance 68 77 153 75 97.6%
5203 Accidental Death
Dismember
16 18 35 17 97.6%
5204 LT/ST Disability 198 226 615 389 172.3%
5205 FICA/Medicare 1,185 797 1,867 1,070 134.3%
5206 CalPERS Retirement 15,735 17,801 38,975 21,174 119.0% 5208 Workers' Compensation 3,610 2,407 5,570 3,163 131.4% 5209 Deferred Compensation 2,430 2,748 6,358 3,611 131.4% 5211 Retiree Health Savings 1,838 1,470 3,482 2,012 136.9% 5212 Unemployment 330 220 515 295 134.3%
123,490 146,185 267,842 121,658 83.2%
Operating Expenses
5310 Operating Materials &
Supplies
4,317 5,712 800 (4,912) (86.0)%
5312 Special Activity Supplies 10,847 26,475 20,000 (6,475) (24.5)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
89 5315 Uniforms 5,131 14,590 10,000 (4,590) (31.5)%
5700 Services 7,894 30,000 27,978 (2,022) (6.7)%
5710 Professional/Technical
Service
— 2,500 — (2,500) (100.0)%
5728 Impact Program 29,312 112,905 112,905 — —%
57,503 192,182 171,683 (20,499) (10.7)%
6440 - Impact Program Total 180,993 338,366 439,525 101,159 29.9% 6500 - Special Events
Salary and Benefits
5101 Full-Time Salaries 102,982 140,022 291,696 151,674 108.3% 5103 Over-Time Salaries 757 — — — —%
5104 Temporary Salaries 160,356 200,152 176,031 (24,121) (12.1)% 5201 Health/Dental/Vision
Insurance
26,753 21,506 64,458 42,952 199.7%
5202 Life Insurance 125 161 324 163 100.9%
5203 Accidental Death
Dismember
29 37 74 37 100.9%
5204 LT/ST Disability 540 802 1,593 792 98.8%
5205 FICA/Medicare 3,842 2,030 4,230 2,199 108.3%
5206 CalPERS Retirement 38,665 45,408 88,318 42,910 94.5% 5208 Workers' Compensation 11,615 6,115 12,504 6,389 104.5% 5209 Deferred Compensation 5,176 6,980 14,274 7,293 104.5% 5211 Retiree Health Savings 2,585 3,801 6,246 2,445 64.3% 5212 Unemployment 1,064 560 1,167 607 108.3%
354,488 427,575 660,914 233,339 54.6%
Operating Expenses
5312 Special Activity Supplies 309,901 373,618 411,751 38,133 10.2% 5315 Uniforms 7,467 10,508 9,457 (1,051) (10.0)%
5330 Rentals/Leases 92,946 99,923 92,235 (7,688) (7.7)% 5370 Audio Visuals 96,247 73,087 54,078 (19,009) (26.0)% 5409 General Liability 32,465 38,958 33,050 (5,908) (15.2)% 5411 Insurance Premium 14,209 22,125 22,125 — —%
5700 Services 229,576 245,915 218,546 (27,369) (11.1)%
5710 Professional/Technical
Service
50,588 25,808 126,633 100,825 390.7%
5720 Advertising 45,105 88,120 74,868 (13,251) (15.0)%
5730 Printing/Binding 2,246 6,146 2,146 (4,000) (65.1)% 880,750 984,207 1,044,889 60,682 6.2%
6500 - Special Events Total 1,235,238 1,411,782 1,705,803 294,021 20.8% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
90 6600 - Arts And Museums
Salary and Benefits
5101 Full-Time Salaries 492,177 647,906 593,925 (53,980) (8.3)% 5104 Temporary Salaries 729,620 761,882 720,265 (41,618) (5.5)% 5201 Health/Dental/Vision
Insurance
84,200 118,188 101,914 (16,273) (13.8)%
5202 Life Insurance 576 730 679 (51) (6.9)%
5203 Accidental Death
Dismember
131 167 155 (12) (7.0)%
5204 LT/ST Disability 2,751 3,529 3,294 (235) (6.7)%
5205 FICA/Medicare 17,703 9,395 8,612 (783) (8.3)%
5206 CalPERS Retirement 181,238 210,047 179,825 (30,222) (14.4)% 5208 Workers' Compensation 53,895 28,368 25,868 (2,499) (8.8)% 5209 Deferred Compensation 24,608 32,383 29,530 (2,853) (8.8)% 5211 Retiree Health Savings 14,793 17,850 17,431 (419) (2.3)% 5212 Unemployment 4,922 2,592 2,376 (216) (8.3)%
1,606,615 1,833,035 1,683,874 (149,162) (8.1)%
Operating Expenses
5310 Operating Materials &
Supplies
30,084 69,331 83,500 14,169 20.4%
5311 Postage 22 22 2,000 1,978 9,159.3%
5312 Special Activity Supplies 32,415 66,318 40,000 (26,318) (39.7)% 5314 Fuel 1,095 2,944 3,441 496 16.9%
5315 Uniforms — 3,200 7,200 4,000 125.0%
5321 Vehicle Operations 19,205 23,047 16,262 (6,784) (29.4)% 5330 Rentals/Leases 334 350 350 — —%
5350 Non-Capital Equipment — 7,395 2,000 (5,395) (73.0)% 5360 Computers Hardware 209,426 251,311 588,366 337,055 134.1% 5370 Audio Visuals 2,399 11,550 7,000 (4,550) (39.4)%
5400 Dues & Memberships 2,618 5,169 2,150 (3,019) (58.4)% 5409 General Liability 90,464 108,557 90,408 (18,150) (16.7)% 5700 Services 37,435 52,615 42,700 (9,915) (18.8)%
5710 Professional/Technical
Service
123,592 234,289 177,300 (56,989) (24.3)%
5720 Advertising 13,352 28,154 25,230 (2,924) (10.4)%
5730 Printing/Binding 17,288 21,100 16,650 (4,450) (21.1)% 5793 Emergency Damage
Repairs
4,000 4,000 4,000 — —%
5910 Travel/Mileage
Reimbursement
— 4,194 4,194 — —%
5930 Publications/Journals 7,239 26,500 10,000 (16,500) (62.3)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
91 590,968 920,046 1,122,751 202,705 22.0%
6600 - Arts And Museums Total 2,197,583 2,753,081 2,806,624 53,543 1.9% 6700 - Performing Arts Center
Salary and Benefits
5101 Full-Time Salaries 451,452 512,431 468,467 (43,964) (8.6)% 5104 Temporary Salaries 307,214 402,932 380,029 (22,903) (5.7)% 5201 Health/Dental/Vision
Insurance
86,863 96,512 78,638 (17,874) (18.5)%
5202 Life Insurance 508 580 505 (75) (12.9)%
5203 Accidental Death
Dismember
116 132 115 (17) (12.9)%
5204 LT/ST Disability 3,428 3,945 3,703 (242) (6.1)%
5205 FICA/Medicare 11,034 7,430 6,793 (637) (8.6)%
5206 CalPERS Retirement 169,820 166,126 141,840 (24,287) (14.6)% 5208 Workers' Compensation 33,660 22,437 19,910 (2,526) (11.3)% 5209 Deferred Compensation 22,573 25,613 22,729 (2,884) (11.3)% 5211 Retiree Health Savings 8,331 9,550 7,753 (1,797) (18.8)% 5212 Unemployment 3,075 2,050 1,874 (176) (8.6)%
1,098,074 1,249,738 1,132,356 (117,382) (9.4)%
Operating Expenses
5310 Operating Materials &
Supplies
1,950 3,400 3,400 — —%
5311 Postage 11,829 12,890 8,000 (4,890) (37.9)%
5312 Special Activity Supplies 14,521 23,000 10,000 (13,000) (56.5)% 5315 Uniforms 8,075 8,300 3,000 (5,300) (63.9)%
5360 Computers Hardware 35,528 42,633 140,017 97,383 228.4% 5370 Audio Visuals 5,042 5,042 5,042 — —%
5400 Dues & Memberships 13,596 16,000 15,000 (1,000) (6.3)% 5409 General Liability 72,845 87,414 73,570 (13,844) (15.8)% 5700 Services 462,972 511,300 500,000 (11,300) (2.2)%
5710 Professional/Technical
Service
54,779 123,798 61,000 (62,798) (50.7)%
5720 Advertising 48,969 61,000 40,000 (21,000) (34.4)%
5725 Sponsorship Expense 18,332 53,250 53,250 — —%
5730 Printing/Binding 11,315 16,000 14,500 (1,500) (9.4)% 5900 Meetings & Conferences 1,598 1,600 1,600 — —%
5910 Travel/Mileage
Reimbursement
5,715 5,810 1,500 (4,310) (74.2)%
5920 Training 1,686 6,000 5,000 (1,000) (16.7)%
5930 Publications/Journals 648 750 750 — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
92 769,400 978,187 935,628 (42,559) (4.4)%
6700 - Performing Arts Center Total 1,867,474 2,227,925 2,067,984 (159,941) (7.2)% 6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 1,069,485 2,799,645 — (2,799,645) (100.0)% 1,069,485 2,799,645 — (2,799,645) (100.0)%
6990 - Parcs Capital Improvement
Total
1,069,485 2,799,645 — (2,799,645) (100.0)%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
232 — 4,000 4,000 —%
232 — 4,000 4,000 —%
Transfers Out
6999 Inter-Fund Transfers Out — 894,585 896,411 1,826 0.2% — 894,585 896,411 1,826 0.2%
Debt Service & Capital Outlay
7000 Debt Services - Prin 339,426 481,738 200,000 (281,738) (58.5)% 7100 Debt Service - Interest 476,113 609,643 346,330 (263,313) (43.2)% 815,539 1,091,381 546,330 (545,051) (49.9)%
8000 - Debt Services Total 815,771 1,985,966 1,446,741 (539,225) (27.2)% 8010 - LRBs 24A BASE RENTAL
Transfers Out
6999 Inter-Fund Transfers Out — 2,651,100 2,651,100 — —% — 2,651,100 2,651,100 — —%
8010 - LRBs 24A BASE RENTAL
Total
— 2,651,100 2,651,100 — —%
8020 - LRBs 24B BASE RENTAL
Transfers Out
6999 Inter-Fund Transfers Out — 863,734 1,390,837 527,103 61.0% — 863,734 1,390,837 527,103 61.0%
8020 - LRBs 24B BASE RENTAL
Total
— 863,734 1,390,837 527,103 61.0%
101 - General Fund Total 117,900,380 169,970,950 147,076,812 (22,894,138) (13.5)% 111 - Fleet ISF
4000 - Public Works
Operating Expenses
5920 Training — 12,443 15,443 3,000 24.1%
— 12,443 15,443 3,000 24.1%
4000 - Public Works Total — 12,443 15,443 3,000 24.1%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
93 4400 - Vehicle Maintenance
Salary and Benefits
5101 Full-Time Salaries 442,512 638,549 758,967 120,418 18.9% 5103 Over-Time Salaries 7,206 13,683 18,055 4,372 31.9% 5104 Temporary Salaries 25,662 15,286 43,915 28,629 187.3% 5201 Health/Dental/Vision
Insurance
79,665 120,212 175,263 55,051 45.8%
5202 Life Insurance 549 789 961 172 21.7%
5203 Accidental Death
Dismember
126 180 219 39 21.7%
5204 LT/ST Disability 1,765 2,621 3,052 431 16.4%
5205 FICA/Medicare 6,951 9,324 11,267 1,943 20.8%
5206 CalPERS Retirement 149,780 207,013 229,795 22,782 11.0% 5208 Workers' Compensation 20,651 28,131 33,712 5,581 19.8% 5209 Deferred Compensation 21,803 31,890 37,581 5,691 17.8% 5211 Retiree Health Savings 13,239 17,538 19,072 1,534 8.7% 5212 Unemployment 1,921 2,572 3,108 536 20.8%
771,831 1,087,789 1,334,968 247,179 22.7%
Operating Expenses
5310 Operating Materials &
Supplies
2,352 5,000 5,000 — —%
5314 Fuel 411,904 533,519 717,597 184,078 34.5%
5315 Uniforms 4,123 9,300 9,300 — —%
5320 Bulk Vehicle Maint
Supplies
32,315 45,222 53,215 7,993 17.7%
5321 Vehicle Operations 312,816 434,427 512,650 78,224 18.0% 5322 Vehicle Upfitting 27,382 133,873 144,842 10,968 8.2% 5323 Electric Vehicle Charging 3 500 — (500) (100.0)%
5330 Rentals/Leases 135,810 150,985 308,985 158,000 104.6% 5350 Non-Capital Equipment 2,968 21,757 21,757 — —%
5400 Dues & Memberships — 267 267 — —%
5409 General Liability 112,548 135,057 113,566 (21,491) (15.9)% 5413 Government Fees/
Licenses
5,757 8,784 8,784 — —%
5700 Services 32,329 51,900 51,900 — —%
5710 Professional/Technical
Service
26,990 116,687 266,403 149,716 128.3%
5790 Repair & Maintenance
Services
27,223 70,764 46,950 (23,814) (33.7)%
5793 Emergency Damage
Repairs
92,583 119,867 150,000 30,133 25.1%
5900 Meetings & Conferences 1,490 2,865 2,850 (15) (0.5)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
94 5910 Travel/Mileage
Reimbursement
1,118 4,716 4,200 (516) (10.9)%
5912 Boot/Pant Reimbursement 2,695 2,850 2,850 — —%
1,232,406 1,848,339 2,421,115 572,777 31.0%
Debt Service & Capital Outlay
8100 Furniture & Equipment — — 6,194 6,194 —%
8200 Vehicles 193,289 1,186,110 558,200 (627,910) (52.9)% 193,289 1,186,110 564,394 (621,717) (52.4)%
4400 - Vehicle Maintenance Total 2,197,527 4,122,238 4,320,477 198,239 4.8% 111 - Fleet ISF Total 2,197,527 4,134,681 4,335,920 201,239 4.9% 112 - Information Technology ISF
1800 - Information Technology
Salary and Benefits
5101 Full-Time Salaries 827,869 1,048,480 1,040,123 (8,357) (0.8)% 5106 Salaries (Offset) — (40,702) (40,702) — —%
5201 Health/Dental/Vision
Insurance
182,236 213,416 226,705 13,289 6.2%
5202 Life Insurance 930 1,175 1,164 (11) (0.9)%
5203 Accidental Death
Dismember
212 268 266 (3) (0.9)%
5204 LT/ST Disability 3,232 4,139 4,075 (64) (1.5)%
5205 FICA/Medicare 12,381 15,096 15,082 (14) (0.1)%
5206 CalPERS Retirement 266,289 337,514 314,922 (22,592) (6.7)% 5208 Workers' Compensation 37,366 45,600 45,002 (598) (1.3)% 5209 Deferred Compensation 41,104 52,054 51,372 (683) (1.3)% 5211 Retiree Health Savings 19,030 23,599 24,055 456 1.9% 5212 Unemployment 3,412 4,164 4,160 (4) (0.1)%
5216 Fringe Benefits (Offset) — (26,501) (26,501) — —%
1,394,061 1,678,303 1,659,724 (18,580) (1.1)%
Operating Expenses
5310 Operating Materials &
Supplies
323 500 500 — —%
5311 Postage — 400 400 — —%
5312 Special Activity Supplies 100 2,000 2,000 — —%
5314 Fuel — 2,977 2,581 (396) (13.3)%
5321 Vehicle Operations 4,186 4,513 12,197 7,684 170.3% 5330 Rentals/Leases 3,007 10,000 150,000 140,000 1,400.0% 5360 Computers Hardware 522,911 866,010 1,197,000 330,990 38.2% 5361 Computers Software 4,315,657 5,599,802 5,277,807 (321,995) (5.8)% 5400 Dues & Memberships 1,000 3,000 3,000 — —%
5409 General Liability 134,021 160,825 133,937 (26,888) (16.7)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
95 5710 Professional/Technical
Service
241,384 427,724 267,000 (160,724) (37.6)%
5730 Printing/Binding 9,128 64,000 64,000 — —%
5801 Telephone 342,861 379,165 415,200 36,035 9.5%
5805 Wireless 258,607 330,280 305,280 (25,000) (7.6)%
5910 Travel/Mileage
Reimbursement
12,531 25,000 25,000 — —%
5920 Training 5,136 10,000 30,000 20,000 200.0%
5,850,852 7,886,197 7,885,901 (296) (0.0)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 20,956 20,957 — (20,957) (100.0)% 20,956 20,957 — (20,957) (100.0)%
1800 - Information Technology
Total
7,265,869 9,585,457 9,545,625 (39,832) (0.4)%
1810 - Information Technology-GIS
Operating Expenses
5310 Operating Materials &
Supplies
— 1,000 1,000 — —%
5361 Computers Software 379,037 421,429 425,339 3,910 0.9% 5710 Professional/Technical
Service
126,830 160,000 160,000 — —%
505,867 582,429 586,339 3,910 0.7%
1810 - Information Technology-GIS
Total
505,867 582,429 586,339 3,910 0.7%
1820 - IT - Radio Communications
Operating Expenses
5360 Computers Hardware — 121,626 64,000 (57,626) (47.4)% 5710 Professional/Technical
Service
33,432 37,374 95,000 57,626 154.2%
33,432 159,000 159,000 — —%
1820 - IT - Radio Communications
Total
33,432 159,000 159,000 — —%
1830 - Information Technology-Lpd
Operating Expenses
5360 Computers Hardware — — 108,146 108,146 —%
5361 Computers Software — — 929,446 929,446 —%
5371 Radio Communications — — 22,920 22,920 —%
5710 Professional/Technical
Service
— — 90,000 90,000 —%
— — 1,150,512 1,150,512 —%
1830 - Information Technology-Lpd
Total
— — 1,150,512 1,150,512 —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
96 1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 509,751 1,244,544 — (1,244,544) (100.0)% 509,751 1,244,544 — (1,244,544) (100.0)%
1990 - Gen Gov Capital
Improvement Total
509,751 1,244,544 — (1,244,544) (100.0)%
112 - Information Technology ISF
Total
8,314,920 11,571,431 11,441,477 (129,954) (1.1)%
113 - General Liability ISF
1320 - Risk Management
Salary and Benefits
5101 Full-Time Salaries 111,021 126,045 203,266 77,221 61.3% 5201 Health/Dental/Vision
Insurance
— — 15,397 15,397 —%
5202 Life Insurance 122 139 214 75 53.6%
5203 Accidental Death
Dismember
28 32 49 17 53.6%
5204 LT/ST Disability 1,220 1,400 1,695 295 21.1%
5205 FICA/Medicare 1,676 1,828 2,947 1,120 61.3%
5206 CalPERS Retirement 35,962 40,863 61,544 20,681 50.6% 5208 Workers' Compensation 5,096 5,521 8,481 2,960 53.6% 5209 Deferred Compensation 11,102 12,604 16,109 3,505 27.8% 5211 Retiree Health Savings 5,878 6,721 9,122 2,402 35.7% 5212 Unemployment 465 504 813 309 61.3%
172,571 195,656 319,637 123,980 63.4%
Operating Expenses
5310 Operating Materials &
Supplies
— 500 500 — —%
5311 Postage — 100 100 — —%
5360 Computers Hardware — — 3,200 3,200 —%
5400 Dues & Memberships — 1,100 1,100 — —%
5410 Liabilities Insurance 5,429,808 6,250,000 7,200,000 950,000 15.2% 5710 Professional/Technical
Service
— — 42,000 42,000 —%
5740 Legal Services 734,841 810,000 900,000 90,000 11.1% 5745 Legal Claims 1,009,430 850,000 577,815 (272,185) (32.0)% 5900 Meetings & Conferences — 3,700 4,200 500 13.5%
5910 Travel/Mileage
Reimbursement
803 1,000 1,000 — —%
5920 Training — — 80,767 80,767 —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
97 7,174,882 7,916,400 8,810,682 894,282 11.3%
1320 - Risk Management Total 7,347,453 8,112,056 9,130,319 1,018,262 12.6% 113 - General Liability ISF Total 7,347,453 8,112,056 9,130,319 1,018,262 12.6% 120 - Employee Benefits
1900 - General Government
Salary and Benefits
5101 Full-Time Salaries 1,012,996 — — — —%
5201 Health/Dental/Vision
Insurance
732,473 1,745,813 — (1,745,813) (100.0)%
1,745,469 1,745,813 — (1,745,813) (100.0)%
1900 - General Government Total 1,745,469 1,745,813 — (1,745,813) (100.0)% 120 - Employee Benefits Total 1,745,469 1,745,813 — (1,745,813) (100.0)% 201 - Aqmd Grants
1900 - General Government
Operating Expenses
5710 Professional/Technical
Service
15,750 12,000 18,000 6,000 50.0%
15,750 12,000 18,000 6,000 50.0%
1900 - General Government Total 15,750 12,000 18,000 6,000 50.0% 9170 - Hydrogen
Operating Expenses
5656 Grant Expense 249,000 276,660 — (276,660) (100.0)% 249,000 276,660 — (276,660) (100.0)%
9170 - Hydrogen Total 249,000 276,660 — (276,660) (100.0)% 201 - Aqmd Grants Total 264,750 288,660 18,000 (270,660) (93.8)% 202 - Measure H
3000 - Public Safety
Salary and Benefits
5101 Full-Time Salaries 16,345 — — — —%
5104 Temporary Salaries 18,958 — — — —%
5201 Health/Dental/Vision
Insurance
1,652 — — — —%
5202 Life Insurance 18 — — — —%
5203 Accidental Death
Dismember
4 — — — —%
5204 LT/ST Disability 59 — — — —%
5205 FICA/Medicare 512 — — — —%
5206 CalPERS Retirement 5,296 — — — —%
5208 Workers' Compensation 1,546 — — — —%
5209 Deferred Compensation 817 — — — —%
5211 Retiree Health Savings 488 — — — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
98 5212 Unemployment 141 — — — —%
45,836 — — — —%
Operating Expenses
5656 Grant Expense 320,233 357,536 — (357,536) (100.0)% 320,233 357,536 — (357,536) (100.0)%
3000 - Public Safety Total 366,068 357,536 — (357,536) (100.0)% 202 - Measure H Total 366,068 357,536 — (357,536) (100.0)% 203 - Dwelling Unit/Park In-Lieu
6000 - Parcs
Operating Expenses
5930 Publications/Journals 68,101 72,119 72,119 — —%
68,101 72,119 72,119 — —%
Transfers Out
6999 Inter-Fund Transfers Out 9,186 — — — —%
9,186 — — — —%
6000 - Parcs Total 77,287 72,119 72,119 — —%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 41,499 45,252 — (45,252) (100.0)% 41,499 45,252 — (45,252) (100.0)%
6990 - Parcs Capital Improvement
Total
41,499 45,252 — (45,252) (100.0)%
203 - Dwelling Unit/Park In-Lieu
Total
118,787 117,371 72,119 (45,252) (38.6)%
204 - Measure A - Homelessness
2200 - Housing
Operating Expenses
5656 Grant Expense — 3,080,070 — (3,080,070) (100.0)%
— 3,080,070 — (3,080,070) (100.0)%
2200 - Housing Total — 3,080,070 — (3,080,070) (100.0)% 3000 - Public Safety
Salary and Benefits
5101 Full-Time Salaries 52,968 113,121 92,692 (20,429) (18.1)% 5102 Part-Time Salaries — 211,500 — (211,500) (100.0)%
5104 Temporary Salaries 11,648 — — — —%
5201 Health/Dental/Vision
Insurance
11,953 71,980 21,571 (50,409) (70.0)%
5202 Life Insurance 78 — 110 110 —%
5203 Accidental Death
Dismember
18 — 25 25 —%
5204 LT/ST Disability 252 — 381 381 —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
99 5205 FICA/Medicare 901 — 1,344 1,344 —%
5206 CalPERS Retirement 17,157 — 28,065 28,065 —%
5208 Workers' Compensation 2,830 — 4,060 4,060 —%
5209 Deferred Compensation 2,648 — 4,635 4,635 —%
5211 Retiree Health Savings 1,750 — 2,100 2,100 —%
5212 Unemployment 258 — 371 371 —%
102,462 396,601 155,353 (241,248) (60.8)%
Operating Expenses
5656 Grant Expense 730,764 2,013,000 2,217,309 204,309 10.1% 730,764 2,013,000 2,217,309 204,309 10.1%
3000 - Public Safety Total 833,226 2,409,601 2,372,662 (36,939) (1.5)% 204 - Measure A - Homelessness
Total
833,226 5,489,671 2,372,662 (3,117,009) (56.8)%
210 - Measure A
1900 - General Government
Operating Expenses
6203 Administrative Overhead — 3,169 3,169 — —%
— 3,169 3,169 — —%
1900 - General Government Total — 3,169 3,169 — —%
6000 - Parcs
Salary and Benefits
5101 Full-Time Salaries 8,709 8,709 — (8,709) (100.0)%
8,709 8,709 — (8,709) (100.0)%
Operating Expenses
5656 Grant Expense 178,910 178,910 — (178,910) (100.0)% 178,910 178,910 — (178,910) (100.0)%
6000 - Parcs Total 187,619 187,619 — (187,619) (100.0)% 6300 - Facilities/Maintenance
Salary and Benefits
5101 Full-Time Salaries 11,524 11,524 — (11,524) (100.0)% 11,524 11,524 — (11,524) (100.0)%
6300 - Facilities/Maintenance
Total
11,524 11,524 — (11,524) (100.0)%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 416,509 — (416,509) (100.0)% — 416,509 — (416,509) (100.0)%
6990 - Parcs Capital Improvement
Total
— 416,509 — (416,509) (100.0)%
210 - Measure A Total 199,143 618,821 3,169 (615,652) (99.5)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
100
211 - Measure M
1900 - General Government
Operating Expenses
6203 Administrative Overhead 5,915 7,098 7,098 — —%
5,915 7,098 7,098 — —%
1900 - General Government Total 5,915 7,098 7,098 — —%
4200 - Transportation
Operating Expenses
5792 Traffic Signal Services 333,449 343,048 343,048 — —% 333,449 343,048 343,048 — —%
4200 - Transportation Total 333,449 343,048 343,048 — —% 4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 40 923,715 — (923,715) (100.0)% 40 923,715 — (923,715) (100.0)%
4990 - Pw Capital Improvement
Total
40 923,715 — (923,715) (100.0)%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
1,935 1,935 — (1,935) (100.0)%
1,935 1,935 — (1,935) (100.0)%
Transfers Out
6999 Inter-Fund Transfers Out — 1,619,430 1,619,280 (150) (0.0)% — 1,619,430 1,619,280 (150) (0.0)%
8000 - Debt Services Total 1,935 1,621,365 1,619,280 (2,085) (0.1)% 211 - Measure M Total 341,339 2,895,226 1,969,426 (925,800) (32.0)% 212 - Measure R - Highway
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 51,246 — — — —%
5201 Health/Dental/Vision
Insurance
10,259 — — — —%
5202 Life Insurance 55 — — — —%
5203 Accidental Death
Dismember
13 — — — —%
5204 LT/ST Disability 203 — — — —%
5205 FICA/Medicare 743 — — — —%
5206 CalPERS Retirement 16,585 — — — —%
5208 Workers' Compensation 2,245 — — — —%
5209 Deferred Compensation 2,562 — — — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
101
5211 Retiree Health Savings 1,230 — — — —%
5212 Unemployment 205 — — — —%
85,346 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 9,246,338 24,105,659 — (24,105,659) (100.0)% 9,246,338 24,105,659 — (24,105,659) (100.0)%
4990 - Pw Capital Improvement
Total
9,331,684 24,105,659 — (24,105,659) (100.0)%
212 - Measure R - Highway Total 9,331,684 24,105,659 — (24,105,659) (100.0)% 213 - Metro - Local
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 81 — — — —%
5201 Health/Dental/Vision
Insurance
30 — — — —%
5202 Life Insurance 0 — — — —%
5203 Accidental Death
Dismember
0 — — — —%
5204 LT/ST Disability 0 — — — —%
5205 FICA/Medicare 1 — — — —%
5206 CalPERS Retirement 26 — — — —%
5208 Workers' Compensation 4 — — — —%
5209 Deferred Compensation 4 — — — —%
5211 Retiree Health Savings 2 — — — —%
5212 Unemployment 0 — — — —%
149 — — — —%
4990 - Pw Capital Improvement
Total
149 — — — —%
213 - Metro - Local Total 149 — — — —%
214 - Gas Tax
1900 - General Government
Operating Expenses
Transfers Out
6112 Information Technology
ISF
393,332 471,998 471,998 — —%
6113 General Liability ISF 199,693 239,632 239,632 — —% 6203 Administrative Overhead 1,753,543 2,104,252 2,104,252 — —% 1,753,543 2,104,252 2,104,252 — —%
593,025 711,630 711,630 — —%
1900 - General Government Total 2,346,568 2,815,882 2,815,882 — —% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
102
2600 - Beautification
Salary and Benefits
5101 Full-Time Salaries 133,475 199,140 208,645 9,505 4.8% 5103 Over-Time Salaries — — 390 390 —%
5201 Health/Dental/Vision
Insurance
21,376 27,292 46,862 19,570 71.7%
5202 Life Insurance 137 202 251 49 24.3%
5203 Accidental Death
Dismember
31 46 57 11 24.3%
5204 LT/ST Disability 747 980 1,274 294 30.0%
5205 FICA/Medicare 2,601 2,607 3,031 424 16.3%
5206 CalPERS Retirement 44,522 58,290 63,172 4,882 8.4% 5208 Workers' Compensation 7,879 7,875 8,875 1,000 12.7% 5209 Deferred Compensation 6,674 8,990 10,112 1,122 12.5% 5210 Pers Long Term Care 476 540 540 — —%
5211 Retiree Health Savings 1,831 2,235 5,023 2,788 124.7% 5212 Unemployment 719 719 836 117 16.3%
220,466 308,916 349,068 40,151 13.0%
Operating Expenses
5802 Water 132,095 131,000 162,000 31,000 23.7%
5804 Electric 847 3,025 3,025 — —%
132,942 134,025 165,025 31,000 23.1%
2600 - Beautification Total 353,408 442,941 514,093 71,151 16.1% 4000 - Public Works
Salary and Benefits
5101 Full-Time Salaries 3,912 — — — —%
5104 Temporary Salaries 79,248 111,939 132,350 20,411 18.2% 5201 Health/Dental/Vision
Insurance
1,160 — — — —%
5202 Life Insurance 5 — — — —%
5203 Accidental Death
Dismember
1 — — — —%
5204 LT/ST Disability 15 — — — —%
5205 FICA/Medicare 1,193 — — — —%
5206 CalPERS Retirement 10,322 — — — —%
5208 Workers' Compensation 3,642 — — — —%
5209 Deferred Compensation 196 — — — —%
5211 Retiree Health Savings 108 — — — —%
5212 Unemployment 333 — — — —%
100,134 111,939 132,350 20,411 18.2%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
103
Operating Expenses
5920 Training 23,472 89,595 99,595 10,000 11.2%
23,472 89,595 99,595 10,000 11.2%
4000 - Public Works Total 123,607 201,534 231,945 30,411 15.1% 4100 - Maintenance
Salary and Benefits
5101 Full-Time Salaries 2,237,832 2,852,511 2,729,223 (123,288) (4.3)% 5103 Over-Time Salaries 119,783 — 210,550 210,550 —%
5104 Temporary Salaries 58,329 — — — —%
5201 Health/Dental/Vision
Insurance
671,485 854,322 959,238 104,915 12.3%
5202 Life Insurance 3,176 4,080 4,007 (73) (1.8)%
5203 Accidental Death
Dismember
725 931 915 (17) (1.8)%
5204 LT/ST Disability 8,878 11,718 10,946 (772) (6.6)%
5205 FICA/Medicare 35,806 42,683 42,627 (57) (0.1)%
5206 CalPERS Retirement 720,346 924,765 826,337 (98,427) (10.6)% 5208 Workers' Compensation 101,340 128,874 126,270 (2,603) (2.0)% 5209 Deferred Compensation 108,025 142,558 133,617 (8,941) (6.3)% 5211 Retiree Health Savings 55,957 69,501 71,309 1,808 2.6% 5212 Unemployment 9,968 11,775 11,759 (16) (0.1)%
4,131,650 5,043,718 5,126,799 83,081 1.6%
Operating Expenses
5310 Operating Materials &
Supplies
4,795 5,539 6,000 461 8.3%
5314 Fuel 113,093 177,209 261,277 84,068 47.4%
5315 Uniforms 13,480 19,316 20,866 1,550 8.0%
5321 Vehicle Operations 1,095,777 1,314,932 1,333,497 18,565 1.4% 5324 Illegal Dumping 22,217 38,981 43,988 5,007 12.8%
5325 Asphalt Operations 97,880 117,451 142,905 25,454 21.7% 5326 Concrete Operations 97,281 153,547 153,547 — —%
5327 Heavy Equipment
Operations
6,494 11,336 13,183 1,847 16.3%
5328 Parkway Operations 51,982 92,498 71,834 (20,664) (22.3)% 5330 Rentals/Leases — 15,750 15,750 — —%
5350 Non-Capital Equipment 1,289 1,500 — (1,500) (100.0)% 5400 Dues & Memberships 2,884 3,500 3,100 (400) (11.4)% 5413 Government Fees/
Licenses
447 534 534 — —%
5710 Professional/Technical
Service
45,684 251,339 250,219 (1,120) (0.4)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
104
5790 Repair & Maintenance
Services
— 804 — (804) (100.0)%
5793 Emergency Damage
Repairs
66,208 104,228 104,000 (228) (0.2)%
5900 Meetings & Conferences 2,256 16,149 16,149 — —%
5910 Travel/Mileage
Reimbursement
6,714 7,500 7,500 — —%
5912 Boot/Pant Reimbursement 11,889 12,300 12,000 (300) (2.4)% 5920 Training 15,401 23,511 38,011 14,500 61.7%
1,655,774 2,367,924 2,494,359 126,435 5.3%
Debt Service & Capital Outlay
8000 Capital Improvement 17,380 281,309 — (281,309) (100.0)% 8100 Furniture & Equipment 1,898 1,898 — (1,898) (100.0)% 19,279 283,207 — (283,207) (100.0)%
4100 - Maintenance Total 5,806,702 7,694,850 7,621,158 (73,692) (1.0)% 4200 - Transportation
Salary and Benefits
5101 Full-Time Salaries 82,747 93,927 285,138 191,211 203.6% 5103 Over-Time Salaries 408 — 27,657 27,657 —%
5201 Health/Dental/Vision
Insurance
19,510 21,586 61,142 39,556 183.2%
5202 Life Insurance 91 104 418 314 303.2%
5203 Accidental Death
Dismember
21 24 95 72 303.3%
5204 LT/ST Disability 338 386 1,163 777 201.4%
5205 FICA/Medicare 1,267 1,362 4,536 3,174 233.0%
5206 CalPERS Retirement 26,901 30,451 86,332 55,882 183.5% 5208 Workers' Compensation 3,901 4,114 13,610 9,496 230.8% 5209 Deferred Compensation 4,152 4,696 14,154 9,458 201.4% 5211 Retiree Health Savings 415 473 8,057 7,585 1,605.3% 5212 Unemployment 357 376 1,251 875 233.0%
140,108 157,498 503,555 346,058 219.7%
Operating Expenses
5310 Operating Materials &
Supplies
99 100 40,000 39,900 39,900.0%
5314 Fuel 5,594 15,826 20,644 4,819 30.4%
5315 Uniforms 534 5,000 5,000 — —%
5321 Vehicle Operations 96,027 115,233 105,704 (9,529) (8.3)% 5400 Dues & Memberships 280 280 280 — —%
5793 Emergency Damage
Repairs
25,936 81,094 81,094 — —%
5794 Marking And Striping 43,679 64,473 112,025 47,552 73.8% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
105
5795 Traffic Signage 65,846 124,821 124,512 (309) (0.2)% 5910 Travel/Mileage
Reimbursement
(1,801) 612 1,712 1,100 179.8%
5912 Boot/Pant Reimbursement 1,556 1,800 1,800 — —%
5920 Training 2,770 2,770 1,670 (1,100) (39.7)%
240,519 412,008 494,441 82,433 20.0%
Debt Service & Capital Outlay
8100 Furniture & Equipment — 16,516 — (16,516) (100.0)% — 16,516 — (16,516) (100.0)%
4200 - Transportation Total 380,627 586,022 997,996 411,974 70.3% 4300 - Utility Services
Salary and Benefits
5101 Full-Time Salaries 834 — — — —%
5103 Over-Time Salaries 5,023 21,440 21,440 — —%
5104 Temporary Salaries 15,611 20,000 21,000 1,000 5.0% 5201 Health/Dental/Vision
Insurance
1,476 — — — —%
5202 Life Insurance 7 — — — —%
5203 Accidental Death
Dismember
2 — — — —%
5204 LT/ST Disability 16 — — — —%
5205 FICA/Medicare 311 — — — —%
5206 CalPERS Retirement 875 — — — —%
5208 Workers' Compensation 802 — — — —%
5209 Deferred Compensation 134 — — — —%
5211 Retiree Health Savings 77 — — — —%
5212 Unemployment 86 — — — —%
25,253 41,440 42,440 1,000 2.4%
Operating Expenses
5710 Professional/Technical
Service
15,000 22,770 27,600 4,830 21.2%
15,000 22,770 27,600 4,830 21.2%
4300 - Utility Services Total 40,253 64,210 70,040 5,830 9.1% 4400 - Vehicle Maintenance
Debt Service & Capital Outlay
8100 Furniture & Equipment 6,192 34,363 — (34,363) (100.0)% 8200 Vehicles 17,488 17,488 — (17,488) (100.0)%
23,680 51,851 — (51,851) (100.0)%
4400 - Vehicle Maintenance Total 23,680 51,851 — (51,851) (100.0)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
106
4500 - Environmental
Operating Expenses
5314 Fuel 19,381 24,658 — (24,658) (100.0)%
5321 Vehicle Operations 142,974 171,569 — (171,569) (100.0)% 162,355 196,227 — (196,227) (100.0)%
4500 - Environmental Total 162,355 196,227 — (196,227) (100.0)% 4700 - City Engineering
Salary and Benefits
5101 Full-Time Salaries 4,372 — — — —%
5104 Temporary Salaries 23,333 52,981 78,035 25,054 47.3% 5201 Health/Dental/Vision
Insurance
663 — — — —%
5202 Life Insurance 4 — — — —%
5203 Accidental Death
Dismember
1 — — — —%
5204 LT/ST Disability 15 — — — —%
5205 FICA/Medicare 396 — — — —%
5206 CalPERS Retirement 1,416 — — — —%
5208 Workers' Compensation 1,213 — — — —%
5209 Deferred Compensation 219 — — — —%
5211 Retiree Health Savings 90 — — — —%
5212 Unemployment 111 — — — —%
31,835 52,981 78,035 25,054 47.3%
4700 - City Engineering Total 31,835 52,981 78,035 25,054 47.3% 4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 2,797 — (2,797) (100.0)%
— 2,797 — (2,797) (100.0)%
4990 - Pw Capital Improvement
Total
— 2,797 — (2,797) (100.0)%
8000 - Debt Services
Transfers Out
6999 Inter-Fund Transfers Out — 25,508 25,463 (45) (0.2)% — 25,508 25,463 (45) (0.2)%
8000 - Debt Services Total — 25,508 25,463 (45) (0.2)%
214 - Gas Tax Total 9,269,034 12,134,803 12,354,612 219,809 1.8% 215 - Gas Tax - Sb 1
4500 - Environmental
Salary and Benefits
5101 Full-Time Salaries 110,654 357,857 — (357,857) (100.0)% 5103 Over-Time Salaries 6,081 — — — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
107
5106 Salaries (Offset) — (136,062) (136,062) — —%
5201 Health/Dental/Vision
Insurance
20,366 115,799 — (115,799) (100.0)%
5202 Life Insurance 149 476 — (476) (100.0)%
5203 Accidental Death
Dismember
34 109 — (109) (100.0)%
5204 LT/ST Disability 428 1,471 — (1,471) (100.0)%
5205 FICA/Medicare 1,697 5,189 — (5,189) (100.0)%
5206 CalPERS Retirement 35,504 116,015 — (116,015) (100.0)% 5208 Workers' Compensation 4,801 15,674 — (15,674) (100.0)% 5209 Deferred Compensation 5,363 17,893 — (17,893) (100.0)% 5211 Retiree Health Savings 2,661 8,925 — (8,925) (100.0)% 5212 Unemployment 467 1,431 — (1,431) (100.0)%
5216 Fringe Benefits (Offset) — (108,689) (108,689) — —% 188,205 396,089 (244,751) (640,840) (161.8)%
4500 - Environmental Total 188,205 396,089 (244,751) (640,840) (161.8)% 4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 101,729 — — — —%
5103 Over-Time Salaries 101 — — — —%
5104 Temporary Salaries 7,068 — — — —%
5201 Health/Dental/Vision
Insurance
32,526 — — — —%
5202 Life Insurance 163 — — — —%
5203 Accidental Death
Dismember
37 — — — —%
5204 LT/ST Disability 415 — — — —%
5205 FICA/Medicare 1,574 — — — —%
5206 CalPERS Retirement 32,898 — — — —%
5208 Workers' Compensation 4,758 — — — —%
5209 Deferred Compensation 5,079 — — — —%
5211 Retiree Health Savings 3,671 — — — —%
5212 Unemployment 436 — — — —%
190,453 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 1,199,838 13,357,325 — (13,357,325) (100.0)% 1,199,838 13,357,325 — (13,357,325) (100.0)%
4990 - Pw Capital Improvement
Total
1,390,291 13,357,325 — (13,357,325) (100.0)%
215 - Gas Tax - Sb 1 Total 1,578,496 13,753,415 (244,751) (13,998,166) (101.8)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
108
217 - Tda 8
1900 - General Government
Operating Expenses
6203 Administrative Overhead 6,374 7,649 7,649 — —%
6,374 7,649 7,649 — —%
Transfers Out
6999 Inter-Fund Transfers Out — 7,222,211 7,232,768 10,557 0.1% — 7,222,211 7,232,768 10,557 0.1%
1900 - General Government Total 6,374 7,229,860 7,240,417 10,557 0.1% 4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 12,964 — — — —%
5201 Health/Dental/Vision
Insurance
2,074 — — — —%
5202 Life Insurance 15 — — — —%
5203 Accidental Death
Dismember
3 — — — —%
5204 LT/ST Disability 55 — — — —%
5205 FICA/Medicare 188 — — — —%
5206 CalPERS Retirement 4,199 — — — —%
5208 Workers' Compensation 568 — — — —%
5209 Deferred Compensation 648 — — — —%
5211 Retiree Health Savings 297 — — — —%
5212 Unemployment 52 — — — —%
21,064 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 10,007 9,839 — (9,839) (100.0)% 10,007 9,839 — (9,839) (100.0)%
4990 - Pw Capital Improvement
Total
31,071 9,839 — (9,839) (100.0)%
217 - Tda 8 Total 37,445 7,239,699 7,240,417 718 0.0%
218 - Proposition A
1900 - General Government
Operating Expenses
5400 Dues & Memberships 31,000 40,000 40,000 — —%
5710 Professional/Technical
Service
2,578,691 2,208,946 6,541,082 4,332,136 196.1%
6203 Administrative Overhead 49,462 59,354 59,354 — —%
2,659,153 2,308,300 6,640,436 4,332,136 187.7%
1900 - General Government Total 2,659,153 2,308,300 6,640,436 4,332,136 187.7% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
109
4100 - Maintenance
Operating Expenses
5710 Professional/Technical
Service
93,394 94,126 94,126 — —%
93,394 94,126 94,126 — —%
4100 - Maintenance Total 93,394 94,126 94,126 — —%
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 15,218 — — — —%
5104 Temporary Salaries (2) — — — —%
5201 Health/Dental/Vision
Insurance
3,205 — — — —%
5202 Life Insurance 17 — — — —%
5203 Accidental Death
Dismember
4 — — — —%
5204 LT/ST Disability 61 — — — —%
5205 FICA/Medicare 220 — — — —%
5206 CalPERS Retirement 4,927 — — — —%
5208 Workers' Compensation 666 — — — —%
5209 Deferred Compensation 761 — — — —%
5211 Retiree Health Savings 281 — — — —%
5212 Unemployment 61 — — — —%
25,418 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 1,938,547 8,981,948 — (8,981,948) (100.0)% 1,938,547 8,981,948 — (8,981,948) (100.0)%
4990 - Pw Capital Improvement
Total
1,963,965 8,981,948 — (8,981,948) (100.0)%
6230 - Community Recreation
Operating Expenses
5656 Grant Expense 3,600 80,000 — (80,000) (100.0)%
3,600 80,000 — (80,000) (100.0)%
6230 - Community Recreation Total 3,600 80,000 — (80,000) (100.0)% 6300 - Facilities/Maintenance
Salary and Benefits
5104 Temporary Salaries 12,472 54,600 214,600 160,000 293.0% 5205 FICA/Medicare 177 — — — —%
5206 CalPERS Retirement 361 — — — —%
5208 Workers' Compensation 546 — — — —%
5212 Unemployment 50 — — — —%
13,606 54,600 214,600 160,000 293.0%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
110
Operating Expenses
5310 Operating Materials &
Supplies
— 7,760 15,520 7,760 100.0%
5790 Repair & Maintenance
Services
143,860 318,133 631,265 313,133 98.4%
143,860 325,893 646,785 320,893 98.5%
6300 - Facilities/Maintenance
Total
157,465 380,493 861,385 480,893 126.4%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 20,805 108,647 — (108,647) (100.0)% 20,805 108,647 — (108,647) (100.0)%
6990 - Parcs Capital Improvement
Total
20,805 108,647 — (108,647) (100.0)%
218 - Proposition A Total 4,898,382 11,953,513 7,595,947 (4,357,566) (36.5)% 220 - Proposition C
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 186,068 — — — —%
5201 Health/Dental/Vision
Insurance
36,389 — — — —%
5202 Life Insurance 209 — — — —%
5203 Accidental Death
Dismember
48 — — — —%
5204 LT/ST Disability 763 — — — —%
5205 FICA/Medicare 2,689 — — — —%
5206 CalPERS Retirement 60,265 — — — —%
5208 Workers' Compensation 8,150 — — — —%
5209 Deferred Compensation 9,299 — — — —%
5211 Retiree Health Savings 4,239 — — — —%
5212 Unemployment 744 — — — —%
308,862 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 3,071,891 16,335,213 — (16,335,213) (100.0)% 3,071,891 16,335,213 — (16,335,213) (100.0)%
4990 - Pw Capital Improvement
Total
3,380,754 16,335,213 — (16,335,213) (100.0)%
220 - Proposition C Total 3,380,754 16,335,213 — (16,335,213) (100.0)% 224 - Recycling
4500 - Environmental
Salary and Benefits
5104 Temporary Salaries 19,689 67,530 — (67,530) (100.0)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
111
5205 FICA/Medicare 286 — — — —%
5206 CalPERS Retirement 3,151 — — — —%
5208 Workers' Compensation 862 — — — —%
5212 Unemployment 79 — — — —%
24,066 67,530 — (67,530) (100.0)%
Operating Expenses
5656 Grant Expense 178,522 398,407 44,061 (354,346) (88.9)% 178,522 398,407 44,061 (354,346) (88.9)%
4500 - Environmental Total 202,589 465,937 44,061 (421,876) (90.5)% 224 - Recycling Total 202,589 465,937 44,061 (421,876) (90.5)% 225 - Measure R
1900 - General Government
Operating Expenses
6203 Administrative Overhead 3,718 4,462 4,462 — —%
3,718 4,462 4,462 — —%
1900 - General Government Total 3,718 4,462 4,462 — —%
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 7,651 — (7,651) (100.0)%
— 7,651 — (7,651) (100.0)%
4990 - Pw Capital Improvement
Total
— 7,651 — (7,651) (100.0)%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
1,540 1,540 — (1,540) (100.0)%
1,540 1,540 — (1,540) (100.0)%
Transfers Out
6999 Inter-Fund Transfers Out — 1,079,620 1,079,520 (100) (0.0)% — 1,079,620 1,079,520 (100) (0.0)%
8000 - Debt Services Total 1,540 1,081,160 1,079,520 (1,640) (0.2)% 225 - Measure R Total 5,258 1,093,273 1,083,982 (9,291) (0.8)% 227 - Measure M - Msp
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 80,698 — (80,698) (100.0)%
— 80,698 — (80,698) (100.0)%
4990 - Pw Capital Improvement
Total
— 80,698 — (80,698) (100.0)%
227 - Measure M - Msp Total — 80,698 — (80,698) (100.0)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
112
230 - State Grants - Other
2000 - Community Development
Operating Expenses
5656 Grant Expense — 113,417 — (113,417) (100.0)%
— 113,417 — (113,417) (100.0)%
2000 - Community Development
Total
— 113,417 — (113,417) (100.0)%
2200 - Housing
Operating Expenses
5656 Grant Expense 453,101 8,569,564 — (8,569,564) (100.0)% 453,101 8,569,564 — (8,569,564) (100.0)%
2200 - Housing Total 453,101 8,569,564 — (8,569,564) (100.0)% 3000 - Public Safety
Salary and Benefits
5101 Full-Time Salaries 17,615 139,048 — (139,048) (100.0)% 5103 Over-Time Salaries 9,875 — — — —%
5104 Temporary Salaries 8,948 36,847 — (36,847) (100.0)% 5201 Health/Dental/Vision
Insurance
4,139 — — — —%
5202 Life Insurance 22 — — — —%
5203 Accidental Death
Dismember
5 — — — —%
5204 LT/ST Disability 80 — — — —%
5205 FICA/Medicare 528 — — — —%
5206 CalPERS Retirement 7,090 — — — —%
5208 Workers' Compensation 1,163 — — — —%
5211 Retiree Health Savings 263 — — — —%
5212 Unemployment 146 — — — —%
5214 Fringe Benefits — 108,490 — (108,490) (100.0)%
49,872 284,385 — (284,385) (100.0)%
Operating Expenses
5656 Grant Expense 48,749 2,202,715 — (2,202,715) (100.0)% 48,749 2,202,715 — (2,202,715) (100.0)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 66,463 105,816 — (105,816) (100.0)% 66,463 105,816 — (105,816) (100.0)%
3000 - Public Safety Total 165,084 2,592,916 — (2,592,916) (100.0)% 4100 - Maintenance
Operating Expenses
5656 Grant Expense — 172,205 — (172,205) (100.0)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
113
— 172,205 — (172,205) (100.0)%
4100 - Maintenance Total — 172,205 — (172,205) (100.0)% 4700 - City Engineering
Operating Expenses
5656 Grant Expense 169,075 599,978 — (599,978) (100.0)% 169,075 599,978 — (599,978) (100.0)%
4700 - City Engineering Total 169,075 599,978 — (599,978) (100.0)% 4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 85,848 — — — —%
5201 Health/Dental/Vision
Insurance
13,902 — — — —%
5202 Life Insurance 96 — — — —%
5203 Accidental Death
Dismember
22 — — — —%
5204 LT/ST Disability 353 — — — —%
5205 FICA/Medicare 1,237 — — — —%
5206 CalPERS Retirement 27,801 — — — —%
5208 Workers' Compensation 3,760 — — — —%
5209 Deferred Compensation 4,292 — — — —%
5211 Retiree Health Savings 1,995 — — — —%
5212 Unemployment 343 — — — —%
139,651 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 588,778 17,800,335 — (17,800,335) (100.0)% 588,778 17,800,335 — (17,800,335) (100.0)%
4990 - Pw Capital Improvement
Total
728,428 17,800,335 — (17,800,335) (100.0)%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 7,174 — (7,174) (100.0)%
— 7,174 — (7,174) (100.0)%
6990 - Parcs Capital Improvement
Total
— 7,174 — (7,174) (100.0)%
230 - State Grants - Other Total 1,515,688 29,855,589 — (29,855,589) (100.0)% 300 - Federal Grants - Other
2200 - Housing
Operating Expenses
5656 Grant Expense — 2,454,186 — (2,454,186) (100.0)%
— 2,454,186 — (2,454,186) (100.0)%
2200 - Housing Total — 2,454,186 — (2,454,186) (100.0)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
114
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 55,486 — — — —%
5201 Health/Dental/Vision
Insurance
11,208 — — — —%
5202 Life Insurance 65 — — — —%
5203 Accidental Death
Dismember
15 — — — —%
5204 LT/ST Disability 236 — — — —%
5205 FICA/Medicare 788 — — — —%
5206 CalPERS Retirement 17,973 — — — —%
5208 Workers' Compensation 2,430 — — — —%
5209 Deferred Compensation 2,774 — — — —%
5211 Retiree Health Savings 296 — — — —%
5212 Unemployment 222 — — — —%
91,493 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 269,824 2,787,829 — (2,787,829) (100.0)% 269,824 2,787,829 — (2,787,829) (100.0)%
4990 - Pw Capital Improvement
Total
361,317 2,787,829 — (2,787,829) (100.0)%
6000 - Parcs
Operating Expenses
5656 Grant Expense — 103,241 — (103,241) (100.0)%
— 103,241 — (103,241) (100.0)%
6000 - Parcs Total — 103,241 — (103,241) (100.0)%
6260 - Senior Services
Operating Expenses
5656 Grant Expense 2,237 4,500 — (4,500) (100.0)%
2,237 4,500 — (4,500) (100.0)%
6260 - Senior Services Total 2,237 4,500 — (4,500) (100.0)% 6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 2,460,097 — (2,460,097) (100.0)% — 2,460,097 — (2,460,097) (100.0)%
6990 - Parcs Capital Improvement
Total
— 2,460,097 — (2,460,097) (100.0)%
300 - Federal Grants - Other Total 363,554 7,809,853 — (7,809,853) (100.0)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
115
310 - Cdbg
2200 - Housing
Operating Expenses
5656 Grant Expense 1,369,296 4,588,333 1,379,105 (3,209,228) (69.9)% 1,369,296 4,588,333 1,379,105 (3,209,228) (69.9)%
2200 - Housing Total 1,369,296 4,588,333 1,379,105 (3,209,228) (69.9)% 4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 1,451,976 — (1,451,976) (100.0)% — 1,451,976 — (1,451,976) (100.0)%
4990 - Pw Capital Improvement
Total
— 1,451,976 — (1,451,976) (100.0)%
310 - Cdbg Total 1,369,296 6,040,309 1,379,105 (4,661,204) (77.2)% 312 - Neighborhood Stabilization
2200 - Housing
Transfers Out
6999 Inter-Fund Transfers Out 2,156,001 2,156,001 — (2,156,001) (100.0)% 2,156,001 2,156,001 — (2,156,001) (100.0)%
2200 - Housing Total 2,156,001 2,156,001 — (2,156,001) (100.0)% 312 - Neighborhood Stabilization
Total
2,156,001 2,156,001 — (2,156,001) (100.0)%
313 - Home Grant
2200 - Housing
Operating Expenses
5656 Grant Expense — 1,216,960 548,606 (668,353) (54.9)% — 1,216,960 548,606 (668,353) (54.9)%
2200 - Housing Total — 1,216,960 548,606 (668,353) (54.9)% 313 - Home Grant Total — 1,216,960 548,606 (668,353) (54.9)% 314 - Low-Moderate Income Housing
2200 - Housing
Salary and Benefits
5101 Full-Time Salaries 240,113 259,865 383,399 123,534 47.5% 5104 Temporary Salaries (48) 30,000 — (30,000) (100.0)% 5201 Health/Dental/Vision
Insurance
41,983 40,006 72,030 32,024 80.0%
5202 Life Insurance 251 287 425 139 48.3%
5203 Accidental Death
Dismember
57 65 97 32 48.3%
5204 LT/ST Disability 1,172 2,245 1,677 (568) (25.3)%
5205 FICA/Medicare 4,401 3,768 5,559 1,791 47.5%
5206 CalPERS Retirement 80,731 84,246 116,083 31,837 37.8% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
116
5208 Workers' Compensation 12,796 11,382 16,695 5,313 46.7% 5209 Deferred Compensation 12,432 21,134 19,058 (2,075) (9.8)% 5211 Retiree Health Savings 6,562 7,831 10,739 2,908 37.1% 5212 Unemployment 1,219 1,039 1,534 494 47.5%
401,671 461,869 627,296 165,428 35.8%
Operating Expenses
5310 Operating Materials &
Supplies
206 1,400 1,400 — —%
5311 Postage 110 450 2,450 2,000 444.4%
5710 Professional/Technical
Service
364,434 954,718 300,000 (654,718) (68.6)%
5720 Advertising 1,039 3,000 3,000 — —%
5790 Repair & Maintenance
Services
23,800 23,800 — (23,800) (100.0)%
5802 Water 5,046 14,500 4,500 (10,000) (69.0)%
394,636 997,868 311,350 (686,518) (68.8)%
2200 - Housing Total 796,306 1,459,737 938,646 (521,090) (35.7)% 2400 - CMO - Economic Development
Operating Expenses
5413 Government Fees/
Licenses
262 — — — —%
262 — — — —%
2400 - CMO - Economic
Development Total
262 — — — —%
2410 - Community Preservation
Salary and Benefits
5101 Full-Time Salaries 31,195 38,763 — (38,763) (100.0)% 5201 Health/Dental/Vision
Insurance
5,708 7,195 — (7,195) (100.0)%
5202 Life Insurance 31 43 — (43) (100.0)%
5203 Accidental Death
Dismember
7 10 — (10) (100.0)%
5204 LT/ST Disability 116 159 — (159) (100.0)%
5205 FICA/Medicare 594 562 — (562) (100.0)%
5206 CalPERS Retirement 10,793 12,567 — (12,567) (100.0)% 5208 Workers' Compensation 1,790 1,698 — (1,698) (100.0)% 5209 Deferred Compensation 1,553 1,938 — (1,938) (100.0)% 5211 Retiree Health Savings 878 933 — (933) (100.0)%
5212 Unemployment 164 155 — (155) (100.0)%
52,830 64,023 — (64,023) (100.0)%
2410 - Community Preservation
Total
52,830 64,023 — (64,023) (100.0)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
117
4100 - Maintenance
Operating Expenses
5790 Repair & Maintenance
Services
— 12,315 12,315 — —%
— 12,315 12,315 — —%
4100 - Maintenance Total — 12,315 12,315 — —%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 105,000 135,565 — (135,565) (100.0)% 105,000 135,565 — (135,565) (100.0)%
6990 - Parcs Capital Improvement
Total
105,000 135,565 — (135,565) (100.0)%
314 - Low-Moderate Income
Housing Total
954,398 1,671,640 950,961 (720,679) (43.1)%
410 - Signal Developer Fees
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 1,311 — — — —%
5201 Health/Dental/Vision
Insurance
125 — — — —%
5202 Life Insurance 1 — — — —%
5203 Accidental Death
Dismember
0 — — — —%
5204 LT/ST Disability 5 — — — —%
5205 FICA/Medicare 19 — — — —%
5206 CalPERS Retirement 425 — — — —%
5208 Workers' Compensation 57 — — — —%
5209 Deferred Compensation 66 — — — —%
5211 Retiree Health Savings 26 — — — —%
5212 Unemployment 5 — — — —%
2,040 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 874,113 2,800,856 — (2,800,856) (100.0)% 874,113 2,800,856 — (2,800,856) (100.0)%
4990 - Pw Capital Improvement
Total
876,152 2,800,856 — (2,800,856) (100.0)%
410 - Signal Developer Fees Total 876,152 2,800,856 — (2,800,856) (100.0)% 411 - Drainage Developer Fees
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 16,248 — — — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
118
5201 Health/Dental/Vision
Insurance
2,687 — — — —%
5202 Life Insurance 17 — — — —%
5203 Accidental Death
Dismember
4 — — — —%
5204 LT/ST Disability 63 — — — —%
5205 FICA/Medicare 233 — — — —%
5206 CalPERS Retirement 5,263 — — — —%
5208 Workers' Compensation 712 — — — —%
5209 Deferred Compensation 812 — — — —%
5211 Retiree Health Savings 174 — — — —%
5212 Unemployment 65 — — — —%
26,279 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 228,168 8,089,963 — (8,089,963) (100.0)% 228,168 8,089,963 — (8,089,963) (100.0)%
4990 - Pw Capital Improvement
Total
254,447 8,089,963 — (8,089,963) (100.0)%
411 - Drainage Developer Fees
Total
254,447 8,089,963 — (8,089,963) (100.0)%
412 - Biological Impact Fees
6000 - Parcs
Operating Expenses
5790 Repair & Maintenance
Services
9,950 9,950 9,950 — —%
9,950 9,950 9,950 — —%
6000 - Parcs Total 9,950 9,950 9,950 — —%
412 - Biological Impact Fees Total 9,950 9,950 9,950 — —% 413 - Urban Structures Impact Fee
1900 - General Government
Operating Expenses
6203 Administrative Overhead 3,419 4,103 4,103 — —%
3,419 4,103 4,103 — —%
1900 - General Government Total 3,419 4,103 4,103 — —%
4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 61,798 217,969 — (217,969) (100.0)% 61,798 217,969 — (217,969) (100.0)%
4990 - Pw Capital Improvement
Total
61,798 217,969 — (217,969) (100.0)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
119
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 80,579 158,117 — (158,117) (100.0)% 80,579 158,117 — (158,117) (100.0)%
6990 - Parcs Capital Improvement
Total
80,579 158,117 — (158,117) (100.0)%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
— 95 — (95) (100.0)%
— 95 — (95) (100.0)%
Transfers Out
6999 Inter-Fund Transfers Out — 42,514 42,439 (75) (0.2)% — 42,514 42,439 (75) (0.2)%
8000 - Debt Services Total — 42,609 42,439 (170) (0.4)% 413 - Urban Structures Impact Fee
Total
145,797 422,798 46,542 (376,256) (89.0)%
414 - Traffic Impact Fees
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 1,599 — — — —%
5201 Health/Dental/Vision
Insurance
294 — — — —%
5202 Life Insurance 2 — — — —%
5203 Accidental Death
Dismember
0 — — — —%
5204 LT/ST Disability 7 — — — —%
5205 FICA/Medicare 23 — — — —%
5206 CalPERS Retirement 518 — — — —%
5208 Workers' Compensation 70 — — — —%
5209 Deferred Compensation 80 — — — —%
5211 Retiree Health Savings 17 — — — —%
5212 Unemployment 6 — — — —%
2,616 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 12,510 2,773,048 — (2,773,048) (100.0)% 12,510 2,773,048 — (2,773,048) (100.0)%
4990 - Pw Capital Improvement
Total
15,126 2,773,048 — (2,773,048) (100.0)%
414 - Traffic Impact Fees Total 15,126 2,773,048 — (2,773,048) (100.0)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
120
420 - Sewer Maintenance District
1400 - Human Resources
Salary and Benefits
5101 Full-Time Salaries 49,639 56,356 61,795 5,438 9.7% 5201 Health/Dental/Vision
Insurance
12,951 14,391 15,397 1,006 7.0%
5202 Life Insurance 54 62 63 1 2.0%
5203 Accidental Death
Dismember
12 14 14 0 2.0%
5204 LT/ST Disability 202 232 236 5 2.0%
5205 FICA/Medicare 732 817 896 79 9.6%
5206 CalPERS Retirement 16,079 18,270 18,710 439 2.4%
5208 Workers' Compensation 2,269 2,468 2,518 49 2.0%
5209 Deferred Compensation 2,482 2,818 2,874 56 2.0%
5211 Retiree Health Savings 914 1,050 1,050 — —%
5212 Unemployment 207 225 247 22 9.6%
85,542 96,704 103,801 7,096 7.3%
1400 - Human Resources Total 85,542 96,704 103,801 7,096 7.3% 1900 - General Government
Operating Expenses
6203 Administrative Overhead 784,569 941,483 941,483 — —% 784,569 941,483 941,483 — —%
1900 - General Government Total 784,569 941,483 941,483 — —% 2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
20,354 22,000 28,800 6,800 30.9%
20,354 22,000 28,800 6,800 30.9%
2500 - Special Districts Total 20,354 22,000 28,800 6,800 30.9% 4000 - Public Works
Operating Expenses
5311 Postage 23,920 52,500 — (52,500) (100.0)%
5920 Training 8,350 55,309 61,309 6,000 10.8%
32,270 107,809 61,309 (46,500) (43.1)%
4000 - Public Works Total 32,270 107,809 61,309 (46,500) (43.1)% 4300 - Utility Services
Salary and Benefits
5101 Full-Time Salaries 851,028 1,078,512 1,389,917 311,405 28.9% 5103 Over-Time Salaries 12,669 76,500 32,668 (43,832) (57.3)% 5104 Temporary Salaries 28,671 35,000 37,000 2,000 5.7% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
121
5201 Health/Dental/Vision
Insurance
235,602 283,796 425,771 141,975 50.0%
5202 Life Insurance 1,174 1,526 1,846 320 20.9%
5203 Accidental Death
Dismember
268 348 421 73 20.9%
5204 LT/ST Disability 4,626 5,820 7,152 1,332 22.9%
5205 FICA/Medicare 13,075 15,830 20,627 4,797 30.3%
5206 CalPERS Retirement 282,999 349,646 420,830 71,184 20.4% 5208 Workers' Compensation 38,589 47,819 60,868 13,049 27.3% 5209 Deferred Compensation 45,345 58,006 76,174 18,168 31.3% 5211 Retiree Health Savings 21,239 27,854 33,148 5,294 19.0% 5212 Unemployment 3,619 4,367 5,690 1,323 30.3%
1,538,903 1,985,024 2,512,113 527,088 26.6%
Operating Expenses
5310 Operating Materials &
Supplies
25,002 57,155 57,155 — —%
5311 Postage 119 200 200 — —%
5312 Special Activity Supplies 194 600 600 — —%
5314 Fuel 41,744 44,900 65,373 20,473 45.6%
5315 Uniforms 7,024 13,375 13,375 — —%
5321 Vehicle Operations 267,809 321,371 321,178 (193) (0.1)% 5330 Rentals/Leases 2,760 10,450 45,000 34,550 330.6%
5350 Non-Capital Equipment 13,232 21,390 96,390 75,000 350.6% 5360 Computers Hardware 1,833 2,200 — (2,200) (100.0)%
5400 Dues & Memberships 6,819 7,400 7,400 — —%
5413 Government Fees/
Licenses
25,724 31,250 31,250 — —%
5710 Professional/Technical
Service
22,336 178,409 252,750 74,341 41.7%
5790 Repair & Maintenance
Services
32,140 53,500 128,500 75,000 140.2%
5802 Water 9,544 17,000 17,000 — —%
5804 Electric 8,961 12,000 15,000 3,000 25.0%
5900 Meetings & Conferences 521 25,350 32,850 7,500 29.6% 5910 Travel/Mileage
Reimbursement
11,214 14,000 14,000 — —%
5912 Boot/Pant Reimbursement 5,753 9,000 9,000 — —%
5920 Training 9,064 27,400 10,900 (16,500) (60.2)%
5930 Publications/Journals 44 45 45 — —%
Debt Service & Capital Outlay
491,838 846,996 1,117,966 270,970 32.0%
8100 Furniture & Equipment 89,973 90,170 204,169 113,999 126.4% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
122
89,973 90,170 204,169 113,999 126.4%
4300 - Utility Services Total 2,120,714 2,922,189 3,834,247 912,058 31.2% 4400 - Vehicle Maintenance
Operating Expenses
5330 Rentals/Leases — 350,000 — (350,000) (100.0)%
— 350,000 — (350,000) (100.0)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 46,077 46,077 — (46,077) (100.0)% 46,077 46,077 — (46,077) (100.0)%
4400 - Vehicle Maintenance Total 46,077 396,077 — (396,077) (100.0)% 4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 7,331 — — — —%
5201 Health/Dental/Vision
Insurance
636 — — — —%
5202 Life Insurance 8 — — — —%
5203 Accidental Death
Dismember
2 — — — —%
5204 LT/ST Disability 30 — — — —%
5205 FICA/Medicare 106 — — — —%
5206 CalPERS Retirement 2,375 — — — —%
5208 Workers' Compensation 321 — — — —%
5209 Deferred Compensation 367 — — — —%
5211 Retiree Health Savings 187 — — — —%
5212 Unemployment 29 — — — —%
11,392 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 75 664,290 — (664,290) (100.0)% 75 664,290 — (664,290) (100.0)%
4990 - Pw Capital Improvement
Total
11,467 664,290 — (664,290) (100.0)%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
— 57 — (57) (100.0)%
— 57 — (57) (100.0)%
Transfers Out
6999 Inter-Fund Transfers Out — 25,508 25,463 (45) (0.2)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
123
— 25,508 25,463 (45) (0.2)%
8000 - Debt Services Total — 25,565 25,463 (102) (0.4)% 420 - Sewer Maintenance District
Total
3,100,994 5,176,119 4,995,103 (181,015) (3.5)%
421 - Landscape Maintenance District
1900 - General Government
Operating Expenses
6203 Administrative Overhead 190,816 228,979 228,979 — —% 190,816 228,979 228,979 — —%
1900 - General Government Total 190,816 228,979 228,979 — —% 2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
33,507 36,000 60,105 24,105 67.0%
33,507 36,000 60,105 24,105 67.0%
2500 - Special Districts Total 33,507 36,000 60,105 24,105 67.0% 2600 - Beautification
Salary and Benefits
5101 Full-Time Salaries 96,432 142,580 142,220 (360) (0.3)% 5103 Over-Time Salaries — — 390 390 —%
5201 Health/Dental/Vision
Insurance
15,072 15,060 38,234 23,174 153.9%
5202 Life Insurance 96 136 181 45 33.0%
5203 Accidental Death
Dismember
22 31 41 10 33.0%
5204 LT/ST Disability 388 507 571 65 12.8%
5205 FICA/Medicare 2,053 1,787 2,068 281 15.7%
5206 CalPERS Retirement 32,523 39,954 43,060 3,107 7.8% 5208 Workers' Compensation 6,198 5,398 6,104 706 13.1%
5209 Deferred Compensation 4,822 6,162 6,948 786 12.8%
5210 Pers Long Term Care 476 540 540 — —%
5211 Retiree Health Savings 1,244 1,185 2,918 1,732 146.2% 5212 Unemployment 566 493 570 77 15.7%
159,892 213,832 243,846 30,014 14.0%
Operating Expenses
5310 Operating Materials &
Supplies
2,225 2,425 2,500 75 3.1%
5311 Postage 17,580 17,580 — (17,580) (100.0)%
5314 Fuel 10,388 7,361 3,871 (3,490) (47.4)%
5321 Vehicle Operations 42,679 51,215 18,295 (32,920) (64.3)% 5710 Professional/Technical
Service
66,000 66,000 — (66,000) (100.0)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
124
5755 Landscape Contracts 1,392,955 1,857,874 2,056,782 198,908 10.7% 5790 Repair & Maintenance
Services
85,829 182,680 96,002 (86,678) (47.4)%
5793 Emergency Damage
Repairs
33,068 37,562 40,000 2,438 6.5%
5802 Water 633,601 500,000 710,000 210,000 42.0%
5804 Electric 22,531 21,000 30,000 9,000 42.9%
2,306,855 2,743,696 2,957,450 213,754 7.8%
2600 - Beautification Total 2,466,748 2,957,528 3,201,296 243,768 8.2% 8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
— 244 — (244) (100.0)%
— 244 — (244) (100.0)%
Transfers Out
6999 Inter-Fund Transfers Out — 110,537 110,342 (195) (0.2)% — 110,537 110,342 (195) (0.2)%
8000 - Debt Services Total — 110,781 110,342 (439) (0.4)% 421 - Landscape Maintenance
District Total
2,691,070 3,333,287 3,600,721 267,434 8.0%
422 - Lighting Maintenance District
1900 - General Government
Operating Expenses
Transfers Out
6112 Information Technology
ISF
319,584 383,501 383,501 — —%
6113 General Liability ISF 166,966 200,359 200,359 — —% 6203 Administrative Overhead 205,398 246,478 246,478 — —% 205,398 246,478 246,478 — —%
486,550 583,860 583,860 — —%
1900 - General Government Total 691,948 830,338 830,338 — —% 2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
20,337 23,000 31,305 8,305 36.1%
20,337 23,000 31,305 8,305 36.1%
2500 - Special Districts Total 20,337 23,000 31,305 8,305 36.1% 2600 - Beautification
Operating Expenses
5755 Landscape Contracts 72,221 102,498 107,623 5,125 5.0% 72,221 102,498 107,623 5,125 5.0%
2600 - Beautification Total 72,221 102,498 107,623 5,125 5.0% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
125
4000 - Public Works
Operating Expenses
5311 Postage 24,479 53,750 — (53,750) (100.0)%
5315 Uniforms (5,363) — — — —%
5920 Training — 2,489 7,489 5,000 200.9%
19,117 56,239 7,489 (48,750) (86.7)%
4000 - Public Works Total 19,117 56,239 7,489 (48,750) (86.7)% 4200 - Transportation
Salary and Benefits
5101 Full-Time Salaries 566,982 929,741 1,045,398 115,657 12.4% 5103 Over-Time Salaries 78,272 84,264 144,048 59,784 70.9% 5104 Temporary Salaries 17,516 52,177 43,915 (8,262) (15.8)% 5106 Salaries (Offset) — (237,055) (237,055) — —%
5201 Health/Dental/Vision
Insurance
150,255 281,293 286,075 4,782 1.7%
5202 Life Insurance 720 1,180 1,339 159 13.4%
5203 Accidental Death
Dismember
164 269 306 36 13.4%
5204 LT/ST Disability 2,279 3,821 4,149 329 8.6%
5205 FICA/Medicare 9,659 13,531 17,247 3,716 27.5%
5206 CalPERS Retirement 189,011 301,416 316,519 15,103 5.0% 5208 Workers' Compensation 25,831 40,867 50,922 10,055 24.6% 5209 Deferred Compensation 28,065 46,480 50,928 4,448 9.6% 5211 Retiree Health Savings 11,609 19,487 23,069 3,583 18.4% 5212 Unemployment 2,678 3,733 4,758 1,025 27.5%
5216 Fringe Benefits (Offset) — (195,648) (195,648) — —% 1,083,041 1,345,556 1,555,970 210,414 15.6%
Operating Expenses
5310 Operating Materials &
Supplies
2,497 17,216 7,300 (9,916) (57.6)%
5312 Special Activity Supplies 7,377 7,377 402,000 394,623 5,349.6% 5314 Fuel 7,893 20,978 36,127 15,149 72.2%
5315 Uniforms 3,543 6,174 6,174 — —%
5321 Vehicle Operations 123,866 148,522 172,785 24,263 16.3% 5350 Non-Capital Equipment 2,122 2,905 2,905 — —%
5400 Dues & Memberships 1,578 1,580 1,130 (450) (28.5)% 5710 Professional/Technical
Service
812,149 1,661,321 55,200 (1,606,121) (96.7)%
5790 Repair & Maintenance
Services
10,711 10,711 — (10,711) (100.0)%
5791 Street Light Services 202,062 252,600 252,600 — —% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
126
5792 Traffic Signal Services 173,692 381,197 381,197 — —% 5793 Emergency Damage
Repairs
236,255 577,016 517,000 (60,016) (10.4)%
5796 Traffic Signal-Multi Jurstict 32,648 109,481 107,846 (1,635) (1.5)% 5804 Electric 2,203,086 2,450,778 2,450,778 — —%
5910 Travel/Mileage
Reimbursement
4,537 6,464 3,464 (3,000) (46.4)%
5912 Boot/Pant Reimbursement 3,859 5,400 5,400 — —%
5920 Training 6,207 34,568 37,568 3,000 8.7%
3,834,080 5,694,286 4,439,474 (1,254,812) (22.0)%
Debt Service & Capital Outlay
8100 Furniture & Equipment — 384,257 — (384,257) (100.0)% — 384,257 — (384,257) (100.0)%
4200 - Transportation Total 4,917,121 7,424,099 5,995,444 (1,428,655) (19.2)% 4700 - City Engineering
Operating Expenses
5710 Professional/Technical
Service
— 200,000 400,000 200,000 100.0%
— 200,000 400,000 200,000 100.0%
4700 - City Engineering Total — 200,000 400,000 200,000 100.0% 4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 169,391 — (169,391) (100.0)% — 169,391 — (169,391) (100.0)%
4990 - Pw Capital Improvement
Total
— 169,391 — (169,391) (100.0)%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
3,525 1,975 4,000 2,025 102.5%
3,525 1,975 4,000 2,025 102.5%
Debt Service & Capital Outlay
7000 Debt Services - Prin 660,000 660,000 680,000 20,000 3.0% 7100 Debt Service - Interest 161,778 313,657 293,556 (20,101) (6.4)% 821,778 973,657 973,556 (101) (0.0)%
8000 - Debt Services Total 825,303 975,632 977,556 1,924 0.2% 422 - Lighting Maintenance District
Total
6,546,047 9,781,197 8,349,755 (1,431,442) (14.6)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
127
423 - Drainage Maint District
1900 - General Government
Transfers Out
6112 Information Technology
ISF
67,088 80,506 80,506 — —%
6113 General Liability ISF 33,212 39,854 39,854 — —%
Operating Expenses
6203 Administrative Overhead 374,573 449,487 449,487 — —% 374,573 449,487 449,487 — —%
100,300 120,360 120,360 — —%
1900 - General Government Total 474,873 569,847 569,847 — —% 2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
31,324 33,500 33,500 — —%
31,324 33,500 33,500 — —%
2500 - Special Districts Total 31,324 33,500 33,500 — —% 4000 - Public Works
Operating Expenses
5311 Postage 22,743 25,000 — (25,000) (100.0)%
5330 Rentals/Leases 13,000 13,000 13,000 — —%
5920 Training 6,051 10,086 12,086 2,000 19.8%
41,794 48,086 25,086 (23,000) (47.8)%
4000 - Public Works Total 41,794 48,086 25,086 (23,000) (47.8)% 4100 - Maintenance
Salary and Benefits
5101 Full-Time Salaries 239,972 343,444 291,785 (51,659) (15.0)% 5103 Over-Time Salaries 6,126 24,951 17,559 (7,392) (29.6)% 5201 Health/Dental/Vision
Insurance
57,425 86,726 87,954 1,228 1.4%
5202 Life Insurance 307 457 388 (70) (15.2)%
5203 Accidental Death
Dismember
70 104 88 (16) (15.2)%
5204 LT/ST Disability 942 1,412 1,164 (248) (17.5)%
5205 FICA/Medicare 3,551 5,151 4,485 (665) (12.9)%
5206 CalPERS Retirement 75,815 111,342 88,345 (22,997) (20.7)% 5208 Workers' Compensation 10,534 15,558 13,172 (2,386) (15.3)% 5209 Deferred Compensation 11,532 17,172 14,159 (3,013) (17.5)% 5211 Retiree Health Savings 5,039 7,960 5,988 (1,972) (24.8)% 5212 Unemployment 1,010 1,421 1,237 (183) (12.9)%
412,322 615,697 526,324 (89,373) (14.5)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
128
Operating Expenses
5314 Fuel 3,644 15,457 — (15,457) (100.0)%
5315 Uniforms 216 500 500 — —%
5321 Vehicle Operations 94,960 113,952 — (113,952) (100.0)% 5413 Government Fees/
Licenses
162 162 — (162) (100.0)%
5790 Repair & Maintenance
Services
— 2,000 2,000 — —%
5912 Boot/Pant Reimbursement 600 600 600 — —%
5920 Training — 3,188 2,850 (338) (10.6)%
99,582 135,860 5,950 (129,910) (95.6)%
4100 - Maintenance Total 511,904 751,557 532,274 (219,282) (29.2)% 4300 - Utility Services
Salary and Benefits
5101 Full-Time Salaries 296,532 372,507 432,550 60,043 16.1% 5103 Over-Time Salaries 5,061 16,000 7,585 (8,415) (52.6)% 5201 Health/Dental/Vision
Insurance
71,667 93,456 97,818 4,362 4.7%
5202 Life Insurance 373 474 526 52 11.1%
5203 Accidental Death
Dismember
85 108 120 12 11.1%
5204 LT/ST Disability 1,522 1,934 2,249 316 16.3%
5205 FICA/Medicare 4,453 5,480 6,382 902 16.5%
5206 CalPERS Retirement 95,424 120,764 130,965 10,201 8.4% 5208 Workers' Compensation 12,997 16,553 18,333 1,781 10.8% 5209 Deferred Compensation 18,200 22,706 24,711 2,006 8.8% 5211 Retiree Health Savings 4,928 6,335 6,883 547 8.6%
5212 Unemployment 1,232 1,512 1,761 249 16.5%
512,475 657,827 729,883 72,056 11.0%
Operating Expenses
5310 Operating Materials &
Supplies
7,033 13,150 8,150 (5,000) (38.0)%
5314 Fuel — 5,889 6,881 993 16.9%
5315 Uniforms — 600 600 — —%
5321 Vehicle Operations 34,143 40,972 32,524 (8,447) (20.6)% 5330 Rentals/Leases — 40,000 40,000 — —%
5350 Non-Capital Equipment 1,386 15,000 5,000 (10,000) (66.7)% 5400 Dues & Memberships — 200 200 — —%
5413 Government Fees/
Licenses
423 3,170 3,170 — —%
5710 Professional/Technical
Service
15,213 64,258 100,258 36,000 56.0%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
129
5790 Repair & Maintenance
Services
22,881 63,000 63,000 — —%
5793 Emergency Damage
Repairs
— 10,000 10,000 — —%
5802 Water 6,148 11,000 11,000 — —%
5804 Electric 12,032 12,000 17,000 5,000 41.7%
5900 Meetings & Conferences 150 1,450 2,000 550 37.9%
5910 Travel/Mileage
Reimbursement
258 550 1,000 450 81.8%
Debt Service & Capital Outlay
99,667 281,238 300,784 19,546 6.9%
8100 Furniture & Equipment 18,308 63,505 42,505 (21,000) (33.1)% 18,308 63,505 42,505 (21,000) (33.1)%
4300 - Utility Services Total 630,449 1,002,570 1,073,172 70,601 7.0% 4400 - Vehicle Maintenance
Operating Expenses
5330 Rentals/Leases — — 47,350 47,350 —%
— — 47,350 47,350 —%
Debt Service & Capital Outlay
8100 Furniture & Equipment 40,000 40,000 — (40,000) (100.0)% 8200 Vehicles 174,525 238,375 — (238,375) (100.0)%
214,525 278,375 — (278,375) (100.0)%
4400 - Vehicle Maintenance Total 214,525 278,375 47,350 (231,025) (83.0)% 4500 - Environmental
Operating Expenses
5797 Street Sweeping 299,693 299,693 — (299,693) (100.0)% 299,693 299,693 — (299,693) (100.0)%
4500 - Environmental Total 299,693 299,693 — (299,693) (100.0)% 4990 - Pw Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement 57,656 604,233 — (604,233) (100.0)% 57,656 604,233 — (604,233) (100.0)%
4990 - Pw Capital Improvement
Total
57,656 604,233 — (604,233) (100.0)%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
— 57 — (57) (100.0)%
— 57 — (57) (100.0)%
Transfers Out
6999 Inter-Fund Transfers Out — 25,508 25,463 (45) (0.2)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
130
— 25,508 25,463 (45) (0.2)%
8000 - Debt Services Total — 25,565 25,463 (102) (0.4)% 423 - Drainage Maint District Total 2,262,218 3,613,426 2,306,693 (1,306,734) (36.2)% 424 - Recycled Water Fund
1900 - General Government
Operating Expenses
Transfers Out
6112 Information Technology
ISF
9,060 10,872 10,872 — —%
6113 General Liability ISF 4,495 5,394 5,394 — —%
6203 Administrative Overhead 33,996 40,795 40,795 — —%
33,996 40,795 40,795 — —%
13,555 16,266 16,266 — —%
1900 - General Government Total 47,551 57,061 57,061 — —% 4300 - Utility Services
Salary and Benefits
5101 Full-Time Salaries 305,284 325,820 127,643 (198,177) (60.8)% 5103 Over-Time Salaries 6,941 7,792 7,978 186 2.4%
5201 Health/Dental/Vision
Insurance
95,283 89,472 54,912 (34,560) (38.6)%
5202 Life Insurance 400 429 166 (264) (61.4)%
5203 Accidental Death
Dismember
91 98 38 (60) (61.4)%
5204 LT/ST Disability 1,554 1,742 517 (1,225) (70.3)%
5205 FICA/Medicare 4,584 4,755 1,967 (2,789) (58.6)%
5206 CalPERS Retirement 98,655 105,629 38,647 (66,982) (63.4)% 5208 Workers' Compensation 13,434 14,364 5,862 (8,502) (59.2)% 5209 Deferred Compensation 18,698 20,371 6,293 (14,079) (69.1)% 5211 Retiree Health Savings 6,597 6,965 2,783 (4,183) (60.1)% 5212 Unemployment 1,275 1,312 542 (769) (58.6)%
552,797 578,750 247,346 (331,404) (57.3)%
Operating Expenses
5310 Operating Materials &
Supplies
7,616 8,650 8,650 — —%
5315 Uniforms — 500 500 — —%
5350 Non-Capital Equipment 18,290 18,500 18,000 (500) (2.7)% 5400 Dues & Memberships 113 700 700 — —%
5710 Professional/Technical
Service
4,333 26,400 26,900 500 1.9%
5790 Repair & Maintenance
Services
3,405 10,905 15,697 4,792 43.9%
5804 Electric 43,242 106,000 106,000 — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
131
5808 Recycled Water Purchase — 115,000 115,000 — —%
77,000 286,655 291,447 4,792 1.7%
Debt Service & Capital Outlay
8100 Furniture & Equipment 38,780 49,050 49,050 — —%
38,780 49,050 49,050 — —%
4300 - Utility Services Total 668,576 914,455 587,843 (326,612) (35.7)% 424 - Recycled Water Fund Total 716,127 971,516 644,904 (326,612) (33.6)% 500 - Lancaster Power Authority
1900 - General Government
Transfers Out
6112 Information Technology
ISF
446 535 535 — —%
6113 General Liability ISF 291 349 349 — —%
737 884 884 — —%
1900 - General Government Total 737 884 884 — —%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
4,950 3,400 5,100 1,700 50.0%
4,950 3,400 5,100 1,700 50.0%
Debt Service & Capital Outlay
7000 Debt Services - Prin 945,000 945,000 1,005,000 60,000 6.3% 7100 Debt Service - Interest 364,041 364,042 351,510 (12,532) (3.4)% 1,309,041 1,309,042 1,356,510 47,468 3.6%
8000 - Debt Services Total 1,313,991 1,312,442 1,361,610 49,168 3.7% 9100 - Lancaster Choice Energy
Operating Expenses
5710 Professional/Technical
Service
— 5,000 — (5,000) (100.0)%
— 5,000 — (5,000) (100.0)%
9100 - Lancaster Choice Energy
Total
— 5,000 — (5,000) (100.0)%
500 - Lancaster Power Authority
Total
1,314,728 1,318,326 1,362,494 44,168 3.4%
501 - Lancaster Choice Energy
1000 - City Administration
Salary and Benefits
5101 Full-Time Salaries 29,596 33,317 35,596 2,278 6.8% 5201 Health/Dental/Vision
Insurance
2,557 2,878 3,079 201 7.0%
5202 Life Insurance 105 237 238 2 0.7%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
132
5203 Accidental Death
Dismember
5 8 9 0 4.4%
5204 LT/ST Disability 60 137 69 (68) (49.4)%
5205 FICA/Medicare 450 483 516 33 6.8%
5206 CalPERS Retirement 9,472 10,801 10,777 (24) (0.2)% 5208 Workers' Compensation 1,338 1,459 1,525 66 4.5%
5209 Deferred Compensation 2,339 2,665 3,481 816 30.6%
5211 Retiree Health Savings 765 876 210 (666) (76.0)%
5212 Unemployment 125 133 142 9 6.8%
46,812 52,996 55,644 2,648 5.0%
Operating Expenses
5319 Donations Expense 1,600 100,000 — (100,000) (100.0)% 5725 Sponsorship Expense 181,851 191,000 286,000 95,000 49.7% 5910 Travel/Mileage
Reimbursement
300 720 720 — —%
183,751 291,720 286,720 (5,000) (1.7)%
1000 - City Administration Total 230,563 344,716 342,364 (2,352) (0.7)% 1700 - Finance/It Administration
Salary and Benefits
5101 Full-Time Salaries 263,684 313,090 322,826 9,736 3.1% 5201 Health/Dental/Vision
Insurance
41,291 41,676 53,527 11,851 28.4%
5202 Life Insurance 278 346 353 7 2.0%
5203 Accidental Death
Dismember
63 79 80 2 2.0%
5204 LT/ST Disability 931 1,287 1,081 (206) (16.0)%
5205 FICA/Medicare 3,888 4,540 4,681 141 3.1%
5206 CalPERS Retirement 84,706 101,502 97,743 (3,758) (3.7)% 5208 Workers' Compensation 11,792 13,713 13,988 274 2.0% 5209 Deferred Compensation 16,716 19,787 21,588 1,801 9.1% 5211 Retiree Health Savings 6,481 7,405 7,460 55 0.7%
5212 Unemployment 1,077 1,252 1,291 39 3.1%
430,906 504,677 524,619 19,942 4.0%
1700 - Finance/It Administration
Total
430,906 504,677 524,619 19,942 4.0%
1710 - Accounting
Salary and Benefits
5101 Full-Time Salaries 70,927 80,509 95,053 14,544 18.1% 5201 Health/Dental/Vision
Insurance
13,604 15,112 16,722 1,610 10.7%
5202 Life Insurance 78 89 105 16 18.1%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
133
5203 Accidental Death
Dismember
18 20 24 4 18.0%
5204 LT/ST Disability 289 331 388 57 17.3%
5205 FICA/Medicare 1,019 1,167 1,378 211 18.1%
5206 CalPERS Retirement 22,974 26,100 28,779 2,679 10.3% 5208 Workers' Compensation 3,107 3,526 4,163 637 18.1%
5209 Deferred Compensation 3,546 4,025 4,753 727 18.1%
5211 Retiree Health Savings 1,372 1,575 1,902 327 20.7% 5212 Unemployment 284 322 380 58 18.1%
117,218 132,777 153,647 20,870 15.7%
1710 - Accounting Total 117,218 132,777 153,647 20,870 15.7% 1900 - General Government
Transfers Out
6112 Information Technology
ISF
110,472 132,566 155,851 23,285 17.6%
6113 General Liability ISF 76,856 92,227 92,227 — —%
Operating Expenses
6203 Administrative Overhead 425,793 510,951 510,951 — —% 425,793 510,951 510,951 — —%
187,328 224,793 248,078 23,285 10.4%
1900 - General Government Total 613,120 735,744 759,029 23,285 3.2% 1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 941,170 — (941,170) (100.0)% — 941,170 — (941,170) (100.0)%
1990 - Gen Gov Capital
Improvement Total
— 941,170 — (941,170) (100.0)%
4200 - Transportation
Operating Expenses
5790 Repair & Maintenance
Services
25,730 42,286 42,286 — —%
5793 Emergency Damage
Repairs
— 5,000 5,000 — —%
5804 Electric 145,373 212,496 170,000 (42,496) (20.0)%
171,103 259,782 217,286 (42,496) (16.4)%
4200 - Transportation Total 171,103 259,782 217,286 (42,496) (16.4)% 8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
— 57 — (57) (100.0)%
— 57 — (57) (100.0)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
134
Transfers Out
6999 Inter-Fund Transfers Out — 25,508 25,463 (45) (0.2)% — 25,508 25,463 (45) (0.2)%
8000 - Debt Services Total — 25,565 25,463 (102) (0.4)% 9100 - Lancaster Choice Energy
Operating Expenses
5310 Operating Materials &
Supplies
18,816 50,000 30,000 (20,000) (40.0)%
5311 Postage 104 500 500 — —%
5312 Special Activity Supplies 4,316 20,000 10,000 (10,000) (50.0)% 5400 Dues & Memberships 2,225 163,000 163,000 — —%
5620 Bad Debt Expense 1,808,319 — — — —%
5700 Services 371,585 118,590 119,183 593 0.5%
5710 Professional/Technical
Service
1,478,516 1,597,728 1,605,533 7,805 0.5%
5720 Advertising — 30,000 15,000 (15,000) (50.0)%
5730 Printing/Binding 54 500 500 — —%
5740 Legal Services 1,190 12,000 12,000 — —%
5806 Power Purchase Expense 38,979,257 68,229,662 62,303,343 (5,926,319) (8.7)% 5807 Nem Payouts 756,503 811,276 811,276 — —%
5900 Meetings & Conferences 1,859 6,250 6,250 — —%
5910 Travel/Mileage
Reimbursement
8,244 15,508 15,508 — —%
5920 Training — 1,000 1,000 — —%
43,430,989 71,056,014 65,093,093 (5,962,921) (8.4)%
9100 - Lancaster Choice Energy
Total
43,430,989 71,056,014 65,093,093 (5,962,921) (8.4)%
9170 - Hydrogen
Operating Expenses
5400 Dues & Memberships 1,375 — — — —%
1,375 — — — —%
Debt Service & Capital Outlay
8200 Vehicles 62,250 69,165 — (69,165) (100.0)%
62,250 69,165 — (69,165) (100.0)%
9170 - Hydrogen Total 63,625 69,165 — (69,165) (100.0)% 501 - Lancaster Choice Energy
Total
45,057,523 74,069,611 67,115,501 (6,954,110) (9.4)%
530 - Lancaster Financing Authority
4990 - Pw Capital Improvement
Salary and Benefits
5101 Full-Time Salaries 37,299 — — — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
135
5201 Health/Dental/Vision
Insurance
6,214 — — — —%
5202 Life Insurance 44 — — — —%
5203 Accidental Death
Dismember
10 — — — —%
5204 LT/ST Disability 162 — — — —%
5205 FICA/Medicare 535 — — — —%
5206 CalPERS Retirement 12,081 — — — —%
5208 Workers' Compensation 1,634 — — — —%
5209 Deferred Compensation 1,865 — — — —%
5211 Retiree Health Savings 909 — — — —%
5212 Unemployment 149 — — — —%
60,903 — — — —%
Debt Service & Capital Outlay
8000 Capital Improvement 1,932,734 4,095,455 — (4,095,455) (100.0)% 1,932,734 4,095,455 — (4,095,455) (100.0)%
4990 - Pw Capital Improvement
Total
1,993,636 4,095,455 — (4,095,455) (100.0)%
6990 - Parcs Capital Improvement
Debt Service & Capital Outlay
8000 Capital Improvement — 37,932 — (37,932) (100.0)%
— 37,932 — (37,932) (100.0)%
6990 - Parcs Capital Improvement
Total
— 37,932 — (37,932) (100.0)%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
8,925 3,750 15,000 11,250 300.0%
8,925 3,750 15,000 11,250 300.0%
Debt Service & Capital Outlay
7000 Debt Services - Prin 1,235,000 1,235,000 1,295,000 60,000 4.9% 7100 Debt Service - Interest 2,314,331 2,314,331 2,252,581 (61,750) (2.7)% 3,549,331 3,549,331 3,547,581 (1,750) (0.0)%
8000 - Debt Services Total 3,558,256 3,553,081 3,562,581 9,500 0.3% 8010 - LRBs 24A BASE RENTAL
Operating Expenses
5710 Professional/Technical
Service
1,525 750 1,000 250 33.3%
1,525 750 1,000 250 33.3%
Debt Service & Capital Outlay
6900 Other Financing Uses 18,108,092 — — — —%
7100 Debt Service - Interest 2,651,100 2,651,100 2,651,100 — —% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
136
20,759,192 2,651,100 2,651,100 — —%
8010 - LRBs 24A BASE RENTAL
Total
20,760,717 2,651,850 2,652,100 250 0.0%
8020 - LRBs 24B BASE RENTAL
Operating Expenses
5710 Professional/Technical
Service
1,525 750 1,000 250 33.3%
1,525 750 1,000 250 33.3%
Debt Service & Capital Outlay
7000 Debt Services - Prin 510,000 510,000 1,065,000 555,000 108.8% 7100 Debt Service - Interest 353,734 353,734 325,837 (27,897) (7.9)% 863,734 863,734 1,390,837 527,103 61.0%
8020 - LRBs 24B BASE RENTAL
Total
865,259 864,484 1,391,837 527,353 61.0%
8030 - LRBs 26A BASE RENTAL
Debt Service & Capital Outlay
6900 Other Financing Uses 1,000,000 — — — —%
7010 Cost Of Issuance 593,198 — — — —%
1,593,198 — — — —%
8030 - LRBs 26A BASE RENTAL
Total
1,593,198 — — — —%
530 - Lancaster Financing Authority
Total
28,771,067 11,202,802 7,606,519 (3,596,284) (32.1)%
601 - Avaqmd
7100 - Avaqmd
Salary and Benefits
5101 Full-Time Salaries 685,047 877,283 900,329 23,046 2.6% 5201 Health/Dental/Vision
Insurance
118,613 155,054 177,828 22,775 14.7%
5202 Life Insurance 750 984 1,021 37 3.7%
5203 Accidental Death
Dismember
171 225 233 8 3.7%
5204 LT/ST Disability 2,536 3,318 3,343 25 0.8%
5205 FICA/Medicare 10,313 12,721 13,055 334 2.6%
5206 CalPERS Retirement 221,900 284,409 272,596 (11,813) (4.2)% 5208 Workers' Compensation 31,072 38,425 39,434 1,009 2.6% 5209 Deferred Compensation 40,557 51,021 55,236 4,215 8.3% 5211 Retiree Health Savings 16,743 21,271 21,610 339 1.6% 5212 Unemployment 2,837 3,509 3,601 92 2.6%
5214 Fringe Benefits 11,247 — — — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
137
1,141,787 1,448,219 1,488,287 40,068 2.8%
7100 - Avaqmd Total 1,141,787 1,448,219 1,488,287 40,068 2.8% 601 - Avaqmd Total 1,141,787 1,448,219 1,488,287 40,068 2.8% 650 - Antelope Valley Fair
7500 - Antelope Valley Fair
Salary and Benefits
5101 Full-Time Salaries 124,411 162,807 150,624 (12,183) (7.5)% 5104 Temporary Salaries 2,600 — — — —%
5201 Health/Dental/Vision
Insurance
— 28,782 — (28,782) (100.0)%
5202 Life Insurance 143 180 166 (13) (7.5)%
5203 Accidental Death
Dismember
33 41 38 (3) (7.5)%
5204 LT/ST Disability 530 661 619 (41) (6.3)%
5205 FICA/Medicare 1,844 2,361 2,184 (177) (7.5)%
5206 CalPERS Retirement 40,297 18,918 45,605 26,687 141.1% 5208 Workers' Compensation 5,563 7,131 6,597 (534) (7.5)% 5209 Deferred Compensation 6,221 8,140 7,531 (609) (7.5)% 5211 Retiree Health Savings 5,201 5,356 7,212 1,856 34.7% 5212 Unemployment 508 651 603 (49) (7.5)%
187,349 235,027 221,180 (13,847) (5.9)%
7500 - Antelope Valley Fair Total 187,349 235,027 221,180 (13,847) (5.9)% 650 - Antelope Valley Fair Total 187,349 235,027 221,180 (13,847) (5.9)% 845 - First Public Hydrogen
9170 - Hydrogen
Salary and Benefits
5101 Full-Time Salaries 9,266 — — — —%
5201 Health/Dental/Vision
Insurance
3,344 — — — —%
5202 Life Insurance (8) — — — —%
5203 Accidental Death
Dismember
2 — — — —%
5204 LT/ST Disability (7) — — — —%
5205 FICA/Medicare 3,284 — — — —%
5206 CalPERS Retirement 6,950 — — — —%
5208 Workers' Compensation 3,082 — — — —%
5209 Deferred Compensation 470 — — — —%
5211 Retiree Health Savings 490 — — — —%
5212 Unemployment 906 — — — —%
27,779 — — — —%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
138
Operating Expenses
5710 Professional/Technical
Service
19,262 — — — —%
5910 Travel/Mileage
Reimbursement
380 — — — —%
19,642 — — — —%
9170 - Hydrogen Total 47,421 — — — —%
845 - First Public Hydrogen Total 47,421 — — — —%
850 - Cfd 21-1 Public Services
2500 - Special Districts
Operating Expenses
5710 Professional/Technical
Service
14,949 28,308 30,000 1,692 6.0%
14,949 28,308 30,000 1,692 6.0%
2500 - Special Districts Total 14,949 28,308 30,000 1,692 6.0% 850 - Cfd 21-1 Public Services
Total
14,949 28,308 30,000 1,692 6.0%
991 - Redev Obligation Retirement
1900 - General Government
Transfers Out
6999 Inter-Fund Transfers Out 399,349 — 12,508,801 12,508,801 —% 399,349 — 12,508,801 12,508,801 —%
1900 - General Government Total 399,349 — 12,508,801 12,508,801 —% 2400 - CMO - Economic Development
Operating Expenses
5655 Assessments 61 — — — —%
61 — — — —%
2400 - CMO - Economic
Development Total
61 — — — —%
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
250 15,000 — (15,000) (100.0)%
250 15,000 — (15,000) (100.0)%
8000 - Debt Services Total 250 15,000 — (15,000) (100.0)% 991 - Redev Obligation Retirement
Total
399,660 15,000 12,508,801 12,493,801 83,292.0%
992 - Redevelopment Debt Service
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
10,525 3,125 — (3,125) (100.0)%
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Expenditures
Citywide Expenditure Summary by Fund
City of Lancaster Proposed Budget
139
10,525 3,125 — (3,125) (100.0)%
Debt Service & Capital Outlay
7000 Debt Services - Prin 7,390,000 7,390,000 7,698,000 308,000 4.2% 7100 Debt Service - Interest 3,914,832 3,943,266 3,614,127 (329,140) (8.3)% 11,304,832 11,333,266 11,312,127 (21,140) (0.2)%
8000 - Debt Services Total 11,315,357 11,336,391 11,312,127 (24,265) (0.2)% 992 - Redevelopment Debt Service
Total
11,315,357 11,336,391 11,312,127 (24,265) (0.2)%
993 - Schools Debt Service
8000 - Debt Services
Operating Expenses
5710 Professional/Technical
Service
550 350 — (350) (100.0)%
550 350 — (350) (100.0)%
Debt Service & Capital Outlay
7000 Debt Services - Prin 845,000 845,000 885,000 40,000 4.7% 7100 Debt Service - Interest 403,356 403,356 361,106 (42,250) (10.5)% 1,248,356 1,248,356 1,246,106 (2,250) (0.2)%
8000 - Debt Services Total 1,248,906 1,248,706 1,246,106 (2,600) (0.2)% 993 - Schools Debt Service Total 1,248,906 1,248,706 1,246,106 (2,600) (0.2)% Department Total 280,808,465 479,089,331 330,217,526 (148,871,805) (31.1)% Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
DRAFT
City Manager's Office
DRAFT
City Manager's Office
City of Lancaster Proposed Budget
142
Department Expense by Fund
Fund
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 12,066,878 18,206,523 13,305,562 (4,900,961) (26.9)% 314 Low-Moderate Income Housing 262 — — — —%
501 Lancaster Choice Energy 230,563 344,716 342,364 (2,352) (0.7)% 991 Redev Obligation Retirement 61 — — — —%
Department Total 12,297,764 18,551,239 13,647,925 (4,903,314) (26.4)% Department Expense by Division
Category
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
1000 City Administration 3,623,965 5,043,732 3,563,473 (1,480,258) (29.3)% 1020 Emergency Management 611,182 1,012,494 1,044,023 31,529 3.1% 1030 Economic Develoment 1,682,822 3,370,095 2,324,460 (1,045,636) (31.0)% 1040 Film 239,795 276,423 292,883 16,461 6.0%
1100 City Council 1,834,960 2,252,114 1,868,104 (384,010) (17.1)% 1200 City Clerk 1,518,138 2,125,743 1,886,722 (239,021) (11.2)% 1300 Legal Services 248,323 123,852 119,174 (4,677) (3.8)% 1500 Communications 2,052,155 3,076,939 2,144,874 (932,065) (30.3)% 1510 Lancaster TV 265,987 1,084,538 404,213 (680,325) (62.7)% 2400 CMO - Economic Development 220,434 185,311 — (185,311) (100.0)% Department Total 12,297,764 18,551,239 13,647,925 (4,903,314) (26.4)% Department Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits 4,542,127 5,759,433 4,943,235 (816,199) (14.2)% Operating Expenses 7,603,858 12,584,409 8,704,691 (3,879,718) (30.8)% Debt Service & Capital Outlay 151,779 207,397 — (207,397) (100.0)% Department Total 12,297,764 18,551,239 13,647,925 (4,903,314) (26.4)% DRAFT
City Manager's Office
City Administration
City of Lancaster Proposed Budget
143
City Administration

City Manager
Assistant City
Manager
Administrative
Assistant
Analyst
Coordinator II
DRAFT
City Manager's Office
City Administration
City of Lancaster Proposed Budget
144
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 3,393,403 4,699,016 3,221,110 (1,477,906) (31.5)% 501 Lancaster Choice Energy 230,563 344,716 342,364 (2,352) (0.7)% Department Total 3,623,965 5,043,732 3,563,473 (1,480,258) (29.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 980,727 1,185,626 1,229,568 43,941 3.7% 5104 Temporary Salaries 56,390 99,000 105,000 6,000 6.1% 5201 Health/Dental/Vision
Insurance
143,913 179,182 180,854 1,673 0.9%
5202 Life Insurance 2,585 3,378 3,362 (16) (0.5)%
5203 Accidental Death Dismember 213 315 311 (4) (1.2)%
5204 LT/ST Disability 2,841 3,936 3,580 (356) (9.0)%
5205 FICA/Medicare 15,490 17,192 17,829 637 3.7%
5206 CalPERS Retirement 339,995 384,372 372,281 (12,091) (3.1)% 5208 Workers' Compensation 46,635 51,878 53,487 1,609 3.1% 5209 Deferred Compensation 68,408 81,265 98,216 16,951 20.9% 5211 Retiree Health Savings 25,595 31,796 22,562 (9,234) (29.0)% 5212 Unemployment 4,283 4,743 4,918 176 3.7%
Salary and Benefits Total 1,687,075 2,042,682 2,091,968 49,285 2.4% Operating Expenses
5310 Operating Materials &
Supplies
1,257 3,500 3,500 — —%
5311 Postage 38 350 350 — —%
5312 Special Activity Supplies 65,628 80,600 62,600 (18,000) (22.3)% 5314 Fuel — 1,104 3,441 2,337 211.6%
5319 Donations Expense 1,600 100,000 40,000 (60,000) (60.0)% 5321 Vehicle Operations 6,402 7,682 16,262 8,580 111.7% 5360 Computers Hardware 456,038 547,245 382,692 (164,554) (30.1)% 5361 Computers Software 39,500 39,500 — (39,500) (100.0)% 5400 Dues & Memberships 86,932 99,000 112,000 13,000 13.1% 5409 General Liability 125,645 150,774 125,566 (25,208) (16.7)% 5710 Professional/Technical Service 906,804 1,684,582 330,000 (1,354,582) (80.4)% 5720 Advertising 2,500 3,500 3,500 — —%
5725 Sponsorship Expense 219,468 229,617 336,000 106,383 46.3% 5730 Printing/Binding 54 215 215 — —%
5790 Repair & Maintenance
Services
— 180 8,180 8,000 4,444.4%
DRAFT
City Manager's Office
City Administration
City of Lancaster Proposed Budget
145
5900 Meetings & Conferences 8,614 20,000 20,000 — —%
5910 Travel/Mileage
Reimbursement
15,561 27,200 7,200 (20,000) (73.5)%
5920 Training 850 6,000 20,000 14,000 233.3%
Operating Expenses Total 1,936,890 3,001,049 1,471,506 (1,529,544) (51.0)% Department Total 3,623,965 5,043,732 3,563,473 (1,480,258) (29.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
City Manager's Office
Emergency Management
City of Lancaster Proposed Budget
146
Emergency Management
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 110,309 125,236 140,514 15,278 12.2% 5201 Health/Dental/Vision
Insurance
25,902 28,782 30,794 2,012 7.0%
5202 Life Insurance 121 138 148 9 6.9%
5203 Accidental Death Dismember 28 32 34 2 6.8%
5204 LT/ST Disability 449 515 550 35 6.9%
5205 FICA/Medicare 1,601 1,816 2,037 222 12.2%
5206 CalPERS Retirement 35,731 40,601 42,544 1,943 4.8% 5208 Workers' Compensation 4,831 5,485 5,861 376 6.9%
5209 Deferred Compensation 5,515 6,262 6,691 429 6.9%
5211 Retiree Health Savings 1,829 2,100 2,100 — —%
5212 Unemployment 441 501 562 61 12.2%
Salary and Benefits Total 186,758 211,467 231,836 20,369 9.6% Operating Expenses
5310 Operating Materials &
Supplies
7,590 8,100 14,100 6,000 74.1%
5312 Special Activity Supplies 1,693 5,300 10,000 4,700 88.7% 5316 Emergency Supplies 7,587 59,736 64,736 5,000 8.4%
5330 Rentals/Leases 2,914 5,000 6,000 1,000 20.0%
5360 Computers Hardware 233,428 280,113 276,934 (3,179) (1.1)% 5371 Radio Communications 16,849 29,000 24,000 (5,000) (17.2)% 5400 Dues & Memberships 80 1,575 1,575 — —%
5409 General Liability 16,753 20,103 16,742 (3,361) (16.7)% 5700 Services 1,150 1,500 1,500 — —%
5710 Professional/Technical Service 128,538 357,000 357,000 — —% 5900 Meetings & Conferences 2,524 8,000 8,000 — —%
5910 Travel/Mileage
Reimbursement
1,720 20,000 20,000 — —%
5920 Training 3,600 5,600 11,600 6,000 107.1%
Operating Expenses Total 424,425 801,027 812,187 11,160 1.4% Department Total 611,182 1,012,494 1,044,023 31,529 3.1% DRAFT
City Manager's Office
Economic Develoment
City of Lancaster Proposed Budget
147
Economic Develoment

Assistant City
Manager
Emergency
Management
Administrator
Manager
Supervisor
Coodrinator I/II
(2)
DRAFT
City Manager's Office
Economic Develoment
City of Lancaster Proposed Budget
148
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,682,822 3,370,095 2,324,460 (1,045,636) (31.0)% Department Total 1,682,822 3,370,095 2,324,460 (1,045,636) (31.0)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 212,571 241,287 346,661 105,375 43.7% 5104 Temporary Salaries 24,652 49,000 43,000 (6,000) (12.2)% 5201 Health/Dental/Vision
Insurance
35,051 38,947 72,463 33,517 86.1%
5202 Life Insurance 233 266 396 129 48.5%
5203 Accidental Death Dismember 53 61 90 30 48.6%
5204 LT/ST Disability 866 992 1,408 416 41.9%
5205 FICA/Medicare 3,499 3,499 5,027 1,528 43.7%
5206 CalPERS Retirement 68,856 78,224 104,960 26,736 34.2% 5208 Workers' Compensation 10,571 10,568 15,001 4,433 41.9% 5209 Deferred Compensation 10,628 12,064 17,125 5,060 41.9% 5211 Retiree Health Savings 9,337 7,779 10,069 2,290 29.4% 5212 Unemployment 965 965 1,387 422 43.7%
Salary and Benefits Total 377,284 443,651 617,586 173,935 39.2% Operating Expenses
5310 Operating Materials &
Supplies
17,599 84,000 98,500 14,500 17.3%
5311 Postage 29,184 29,120 1,120 (28,000) (96.2)%
5312 Special Activity Supplies 90,247 1,070,500 600,000 (470,500) (44.0)% 5360 Computers Hardware 436,440 523,729 264,036 (259,692) (49.6)% 5400 Dues & Memberships 304,312 347,269 315,050 (32,219) (9.3)% 5409 General Liability 45,379 54,455 56,667 2,212 4.1%
5414 Property Tax On Land 1,397 5,000 4,000 (1,000) (20.0)% 5710 Professional/Technical Service 293,562 570,000 300,000 (270,000) (47.4)% 5720 Advertising 26,915 30,000 15,000 (15,000) (50.0)%
5725 Sponsorship Expense — 7,500 12,500 5,000 66.7%
5798 Vandalism 41,296 159,871 — (159,871) (100.0)%
5900 Meetings & Conferences 11,596 25,000 20,000 (5,000) (20.0)% 5910 Travel/Mileage
Reimbursement
7,611 20,000 20,000 — —%
Operating Expenses Total 1,305,539 2,926,444 1,706,873 (1,219,571) (41.7)% Department Total 1,682,822 3,370,095 2,324,460 (1,045,636) (31.0)% DRAFT
City Manager's Office
City Council
City of Lancaster Proposed Budget
149
City Council

City of Lancaster
Residents
Mayor Vice Mayor
Council Member
(3)
DRAFT
City Manager's Office
City Council
City of Lancaster Proposed Budget
150
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,834,960 2,252,114 1,868,104 (384,010) (17.1)% Department Total 1,834,960 2,252,114 1,868,104 (384,010) (17.1)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5105 Salaries- Other 71,325 136,500 136,500 — —%
5201 Health/Dental/Vision
Insurance
312,780 251,811 — (251,811) (100.0)%
5202 Life Insurance 457 552 — (552) (100.0)%
5203 Accidental Death Dismember 103 126 — (126) (100.0)% 5205 FICA/Medicare 1,389 1,196 — (1,196) (100.0)%
5206 CalPERS Retirement 13,292 — — — —%
5208 Workers' Compensation 1,810 15,538 — (15,538) (100.0)% 5212 Unemployment — 3,614 — (3,614) (100.0)%
Salary and Benefits Total 401,158 409,337 136,500 (272,837) (66.7)% Operating Expenses
5310 Operating Materials &
Supplies
10,739 13,000 3,000 (10,000) (76.9)%
5311 Postage — 550 550 — —%
5312 Special Activity Supplies 85,579 225,000 100,000 (125,000) (55.6)% 5314 Fuel 931 2,208 — (2,208) (100.0)%
5321 Vehicle Operations 12,804 15,364 — (15,364) (100.0)% 5400 Dues & Memberships — 10,000 10,000 — —%
5710 Professional/Technical Service 60,000 208,600 360,000 151,400 72.6% 5720 Advertising — 117,000 67,000 (50,000) (42.7)%
5725 Sponsorship Expense 92,740 100,000 50,000 (50,000) (50.0)% 5730 Printing/Binding 217 554 554 — —%
5740 Legal Services 1,142,856 1,100,000 1,100,000 — —%
5801 Telephone 5,600 12,000 12,000 — —%
5900 Meetings & Conferences 5,106 16,000 6,000 (10,000) (62.5)% 5910 Travel/Mileage
Reimbursement
17,230 20,000 20,000 — —%
5920 Training — 2,500 2,500 — —%
Operating Expenses Total 1,433,803 1,842,777 1,731,604 (111,173) (6.0)% Department Total 1,834,960 2,252,114 1,868,104 (384,010) (17.1)% DRAFT
City Manager's Office
City Clerk
City of Lancaster Proposed Budget
151
City Clerk

City Manager
City Clerk
Administrative
Assistant
Assistant City
Clerk Coordinator I Manager
Senior Specialist
DRAFT
City Manager's Office
City Clerk
City of Lancaster Proposed Budget
152
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,518,138 2,125,743 1,886,722 (239,021) (11.2)% Department Total 1,518,138 2,125,743 1,886,722 (239,021) (11.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 419,770 476,069 495,057 18,988 4.0% 5104 Temporary Salaries 10,411 48,040 48,040 — —%
5201 Health/Dental/Vision
Insurance
79,092 87,877 94,034 6,157 7.0%
5202 Life Insurance 494 566 573 7 1.2%
5203 Accidental Death Dismember 113 129 131 2 1.2%
5204 LT/ST Disability 1,593 1,825 1,887 62 3.4%
5205 FICA/Medicare 6,208 6,903 7,178 275 4.0%
5206 CalPERS Retirement 131,668 154,338 149,890 (4,448) (2.9)% 5208 Workers' Compensation 18,840 20,852 21,683 832 4.0% 5209 Deferred Compensation 20,989 23,803 24,753 949 4.0% 5211 Retiree Health Savings 11,629 13,308 13,388 80 0.6% 5212 Unemployment 1,721 1,904 1,980 76 4.0%
Salary and Benefits Total 702,527 835,616 858,595 22,979 2.7% Operating Expenses
5310 Operating Materials &
Supplies
1,187 6,975 6,975 — —%
5311 Postage — 150 150 — —%
5313 Elections Expense 417,738 620,000 400,000 (220,000) (35.5)% 5360 Computers Hardware 285,497 342,596 309,162 (33,434) (9.8)% 5400 Dues & Memberships 435 859 1,000 141 16.4%
5409 General Liability 67,020 80,423 66,986 (13,437) (16.7)% 5710 Professional/Technical Service 16,298 170,000 170,000 — —% 5720 Advertising 21,710 60,000 60,000 — —%
5730 Printing/Binding 315 353 353 — —%
5900 Meetings & Conferences 3,846 6,000 9,000 3,000 50.0% 5910 Travel/Mileage
Reimbursement
1,566 2,270 4,000 1,730 76.2%
5920 Training — 500 500 — —%
Operating Expenses Total 815,611 1,290,127 1,028,127 (262,000) (20.3)% Department Total 1,518,138 2,125,743 1,886,722 (239,021) (11.2)% DRAFT
City Manager's Office
Legal Services
City of Lancaster Proposed Budget
153
Legal Services
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 248,323 123,852 119,174 (4,677) (3.8)% Department Total 248,323 123,852 119,174 (4,677) (3.8)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5310 Operating Materials &
Supplies
— 100 100 — —%
5311 Postage — 100 100 — —%
5360 Computers Hardware 17,420 20,904 14,504 (6,400) (30.6)% 5409 General Liability 2,290 2,748 4,470 1,723 62.7%
5710 Professional/Technical Service 7,785 50,000 50,000 — —% 5740 Legal Services 220,829 50,000 50,000 — —%
Operating Expenses Total 248,323 123,852 119,174 (4,677) (3.8)% Department Total 248,323 123,852 119,174 (4,677) (3.8)% DRAFT
City Manager's Office
Communications
City of Lancaster Proposed Budget
154
Communications
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 2,052,155 3,076,939 2,144,874 (932,065) (30.3)% Department Total 2,052,155 3,076,939 2,144,874 (932,065) (30.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 505,997 678,884 281,030 (397,855) (58.6)% 5104 Temporary Salaries 64,364 133,000 150,000 17,000 12.8% 5201 Health/Dental/Vision
Insurance
90,829 120,886 73,192 (47,694) (39.5)%
5202 Life Insurance 534 750 310 (439) (58.6)%
5203 Accidental Death Dismember 122 171 71 (100) (58.5)% 5204 LT/ST Disability 1,974 2,780 1,136 (1,643) (59.1)% 5205 FICA/Medicare 8,330 9,844 4,075 (5,769) (58.6)%
5206 CalPERS Retirement 172,371 220,111 85,088 (135,023) (61.3)% 5208 Workers' Compensation 24,758 29,720 12,309 (17,411) (58.6)% 5209 Deferred Compensation 24,685 33,927 14,051 (19,876) (58.6)% 5211 Retiree Health Savings 14,110 19,571 8,421 (11,150) (57.0)% 5212 Unemployment 2,310 2,715 1,124 (1,591) (58.6)%
Salary and Benefits Total 910,384 1,252,360 630,809 (621,551) (49.6)% Operating Expenses
5310 Operating Materials &
Supplies
4,207 8,451 8,451 — —%
5311 Postage 55,677 85,000 25,000 (60,000) (70.6)%
5312 Special Activity Supplies 13,125 59,430 10,000 (49,430) (83.2)% 5314 Fuel — — 1,290 1,290 —%
5321 Vehicle Operations — — 6,098 6,098 —%
5350 Non-Capital Equipment — 11,011 5,000 (6,011) (54.6)% 5360 Computers Hardware 227,310 270,471 274,309 3,837 1.4% 5400 Dues & Memberships 23,823 30,964 30,964 — —%
5409 General Liability 100,516 120,619 100,453 (20,166) (16.7)% 5700 Services 75,461 75,461 150,000 74,539 98.8%
5710 Professional/Technical Service 334,916 625,756 600,000 (25,756) (4.1)% 5720 Advertising 192,874 213,181 200,000 (13,181) (6.2)% 5730 Printing/Binding 78,447 281,737 80,000 (201,737) (71.6)% DRAFT
City Manager's Office
Communications
City of Lancaster Proposed Budget
155
5900 Meetings & Conferences 11,997 11,997 5,000 (6,997) (58.3)% 5910 Travel/Mileage
Reimbursement
14,808 20,500 10,000 (10,500) (51.2)%
5920 Training 8,610 10,000 7,500 (2,500) (25.0)%
Operating Expenses Total 1,141,772 1,824,579 1,514,065 (310,514) (17.0)% Department Total 2,052,155 3,076,939 2,144,874 (932,065) (30.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
City Manager's Office
Lancaster TV
City of Lancaster Proposed Budget
156
Lancaster TV
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 265,987 1,084,538 404,213 (680,325) (62.7)% Department Total 265,987 1,084,538 404,213 (680,325) (62.7)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5104 Temporary Salaries 82,646 358,200 150,000 (208,200) (58.1)% 5205 FICA/Medicare 1,198 — — — —%
5206 CalPERS Retirement 3,028 — — — —%
5208 Workers' Compensation 3,620 — — — —%
5212 Unemployment 331 — — — —%
Salary and Benefits Total 90,822 358,200 150,000 (208,200) (58.1)% Operating Expenses
5310 Operating Materials &
Supplies
999 10,000 10,000 — —%
5312 Special Activity Supplies — 10,000 10,000 — —%
5341 Peg Expense 145,602 165,213 165,213 — —%
5350 Non-Capital Equipment 9,281 42,439 15,000 (27,439) (64.7)% 5400 Dues & Memberships 2,849 6,000 6,000 — —%
5710 Professional/Technical Service 300 277,250 20,000 (257,250) (92.8)% 5720 Advertising 16,134 151,819 20,000 (131,819) (86.8)% 5730 Printing/Binding — 8,000 8,000 — —%
Operating Expenses Total 175,165 670,720 254,213 (416,508) (62.1)% Debt Service & Capital Outlay
8100 Furniture & Equipment — 55,617 — (55,617) (100.0)% Debt Service & Capital Outlay Total — 55,617 — (55,617) (100.0)% Department Total 265,987 1,084,538 404,213 (680,325) (62.7)% DRAFT
City Manager's Office
Film
City of Lancaster Proposed Budget
157
Film
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 239,795 276,423 292,883 16,461 6.0%
Department Total 239,795 276,423 292,883 16,461 6.0%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 110,332 125,236 134,128 8,892 7.1% 5201 Health/Dental/Vision
Insurance
22,291 20,578 31,068 10,490 51.0%
5202 Life Insurance 122 138 141 3 2.0%
5203 Accidental Death Dismember 28 32 32 1 2.0%
5204 LT/ST Disability 1,215 1,391 1,419 28 2.0%
5205 FICA/Medicare 1,672 1,816 1,945 129 7.1%
5206 CalPERS Retirement 35,739 40,601 40,610 10 0.0%
5208 Workers' Compensation 5,170 5,485 5,595 110 2.0%
5209 Deferred Compensation 5,517 6,262 6,387 125 2.0%
5210 Pers Long Term Care 951 1,080 1,080 — —%
5211 Retiree Health Savings 2,613 3,000 3,000 — —%
5212 Unemployment 472 501 537 36 7.1%
Salary and Benefits Total 186,120 206,119 225,941 19,822 9.6% Operating Expenses
5312 Special Activity Supplies 28,422 41,699 32,250 (9,449) (22.7)% 5400 Dues & Memberships 1,375 1,375 1,950 575 41.8%
5409 General Liability 16,753 20,103 16,742 (3,361) (16.7)% 5710 Professional/Technical Service 1,925 1,925 7,000 5,075 263.6% 5910 Travel/Mileage
Reimbursement
5,201 5,201 9,000 3,799 73.0%
Operating Expenses Total 53,675 70,303 66,942 (3,361) (4.8)% Department Total 239,795 276,423 292,883 16,461 6.0%
DRAFT
DRAFT
Administrative Services
DRAFT
Administrative Services
City of Lancaster Proposed Budget
160
Department Expense by Fund
Fund
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 13,094,504 19,286,305 11,634,908 (7,651,397) (39.7)% 112 Information Technology ISF 8,314,920 11,571,431 11,441,477 (129,954) (1.1)% 113 General Liability ISF 7,347,453 8,112,056 9,130,319 1,018,262 12.6% 120 Employee Benefits 1,745,469 1,745,813 — (1,745,813) (100.0)% 201 Aqmd Grants 264,750 288,660 18,000 (270,660) (93.8)% 210 Measure A — 3,169 3,169 — —%
211 Measure M 7,850 1,628,463 1,626,378 (2,085) (0.1)%
214 Gas Tax 2,346,568 2,841,390 2,841,345 (45) (0.0)%
217 Tda 8 6,374 7,229,860 7,240,417 10,557 0.1%
218 Proposition A 2,659,153 2,308,300 6,640,436 4,332,136 187.7% 225 Measure R 5,258 1,085,622 1,083,982 (1,640) (0.2)%
413 Urban Structures Impact Fee 3,419 46,712 46,542 (170) (0.4)% 420 Sewer Maintenance District 870,112 1,063,753 1,070,747 6,994 0.7% 421 Landscape Maintenance District 190,816 339,760 339,321 (439) (0.1)% 422 Lighting Maintenance District 1,517,251 1,805,970 1,807,894 1,924 0.1% 423 Drainage Maint District 474,873 595,412 595,310 (102) (0.0)% 424 Recycled Water Fund 47,551 57,061 57,061 — —%
500 Lancaster Power Authority 1,314,728 1,318,326 1,362,494 44,168 3.4% 501 Lancaster Choice Energy 44,655,857 73,465,113 66,555,851 (6,909,262) (9.4)% 530 Lancaster Financing Authority 26,777,431 7,069,416 7,606,519 537,103 7.6% 601 Avaqmd 1,141,787 1,448,219 1,488,287 40,068 2.8%
845 First Public Hydrogen 47,421 — — — —%
991 Redev Obligation Retirement 399,599 15,000 12,508,801 12,493,801 83,292.0% 992 Redevelopment Debt Service 11,315,357 11,336,391 11,312,127 (24,265) (0.2)% 993 Schools Debt Service 1,248,906 1,248,706 1,246,106 (2,600) (0.2)% Department Total 125,797,406 155,910,907 157,657,490 1,746,582 1.1% Department Expense by Division
Category
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
1320 Risk Management 7,347,453 8,112,056 9,130,319 1,018,262 12.6% 1400 Human Resources 2,976,987 3,917,409 4,021,061 103,652 2.6% 1700 Finance/It Administration 1,725,144 2,390,465 2,254,077 (136,388) (5.7)% 1710 Accounting 1,065,739 1,142,254 1,295,910 153,656 13.5% 1720 Treasury 1,469,734 1,898,688 1,412,789 (485,899) (25.6)% 1730 Procurement 293,055 379,939 538,644 158,705 41.8%
1800 Information Technology 7,265,869 9,585,457 9,554,237 (31,221) (0.3)% 1810 Information Technology-GIS 505,867 582,429 586,339 3,910 0.7% 1820 IT - Radio Communications 33,432 159,000 159,000 — —% 1830 Information Technology-Lpd — — 1,150,512 1,150,512 —% 1900 General Government 15,371,069 22,285,930 30,027,192 7,741,262 34.7% DRAFT
Administrative Services

City of Lancaster Proposed Budget
161
1990 Gen Gov Capital Improvement 509,751 2,185,714 — (2,185,714) (100.0)% 7100 Avaqmd 1,141,787 1,448,219 1,488,287 40,068 2.8%
8000 Debt Services 19,081,310 23,385,338 22,860,156 (525,183) (2.2)% 8010 LRBs 24A BASE RENTAL 20,760,717 5,302,950 5,303,200 250 0.0% 8020 LRBs 24B BASE RENTAL 865,259 1,728,219 2,782,675 1,054,456 61.0% 8030 LRBs 26A BASE RENTAL 1,593,198 — — — —%
9100 Lancaster Choice Energy 43,430,989 71,061,014 65,093,093 (5,967,921) (8.4)% 9170 Hydrogen 360,046 345,825 — (345,825) (100.0)%
Department Total 125,797,406 155,910,907 157,657,490 1,746,582 1.1% Department Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits 14,310,341 12,971,667 5,706,872 (7,264,795) (56.0)% Operating Expenses 66,762,627 98,550,577 98,752,137 201,559 0.2% Debt Service & Capital Outlay 42,931,130 25,295,704 23,024,148 (2,271,557) (9.0)% Transfers Out 1,793,307 19,092,959 30,174,333 11,081,374 58.0% Department Total 125,797,406 155,910,907 157,657,490 1,746,582 1.1% Department Expense by Division
Category
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Administrative Services
Risk Management
City of Lancaster Proposed Budget
162
Risk Management
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
113 General Liability ISF 7,347,453 8,112,056 9,130,319 1,018,262 12.6% Department Total 7,347,453 8,112,056 9,130,319 1,018,262 12.6% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 111,021 126,045 203,266 77,221 61.3% 5201 Health/Dental/Vision
Insurance
— — 15,397 15,397 —%
5202 Life Insurance 122 139 214 75 53.6%
5203 Accidental Death Dismember 28 32 49 17 53.6%
5204 LT/ST Disability 1,220 1,400 1,695 295 21.1%
5205 FICA/Medicare 1,676 1,828 2,947 1,120 61.3%
5206 CalPERS Retirement 35,962 40,863 61,544 20,681 50.6% 5208 Workers' Compensation 5,096 5,521 8,481 2,960 53.6% 5209 Deferred Compensation 11,102 12,604 16,109 3,505 27.8% 5211 Retiree Health Savings 5,878 6,721 9,122 2,402 35.7% 5212 Unemployment 465 504 813 309 61.3%
Salary and Benefits Total 172,571 195,656 319,637 123,980 63.4% Operating Expenses
5310 Operating Materials &
Supplies
— 500 500 — —%
5311 Postage — 100 100 — —%
5360 Computers Hardware — — 3,200 3,200 —%
5400 Dues & Memberships — 1,100 1,100 — —%
5410 Liabilities Insurance 5,429,808 6,250,000 7,200,000 950,000 15.2% 5710 Professional/Technical Service — — 42,000 42,000 —% 5740 Legal Services 734,841 810,000 900,000 90,000 11.1% 5745 Legal Claims 1,009,430 850,000 577,815 (272,185) (32.0)% 5900 Meetings & Conferences — 3,700 4,200 500 13.5%
5910 Travel/Mileage
Reimbursement
803 1,000 1,000 — —%
5920 Training — — 80,767 80,767 —%
Operating Expenses Total 7,174,882 7,916,400 8,810,682 894,282 11.3% Department Total 7,347,453 8,112,056 9,130,319 1,018,262 12.6% DRAFT
Administrative Services
Human Resources
City of Lancaster Proposed Budget
163
Human Resources

Deputy City
Manager
Manager
Assistant Manager
Coordinator I/II/III
(5) Specialist I
Senior Analyst
Specialist I
DRAFT
Administrative Services
Human Resources
City of Lancaster Proposed Budget
164
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 2,891,445 3,820,705 3,917,260 96,555 2.5% 420 Sewer Maintenance District 85,542 96,704 103,801 7,096 7.3% Department Total 2,976,987 3,917,409 4,021,061 103,652 2.6% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 977,499 1,274,345 1,250,236 (24,109) (1.9)% 5104 Temporary Salaries 78,015 112,000 160,000 48,000 42.9% 5201 Health/Dental/Vision
Insurance
215,368 254,857 290,204 35,346 13.9%
5202 Life Insurance 1,140 1,490 1,417 (73) (4.9)%
5203 Accidental Death Dismember 260 340 323 (17) (4.9)% 5204 LT/ST Disability 4,778 6,052 5,990 (61) (1.0)%
5205 FICA/Medicare 15,930 18,478 18,128 (350) (1.9)%
5206 CalPERS Retirement 333,621 413,134 378,539 (34,595) (8.4)% 5208 Workers' Compensation 48,772 55,737 54,008 (1,730) (3.1)% 5209 Deferred Compensation 48,749 63,627 61,652 (1,975) (3.1)% 5211 Retiree Health Savings 23,389 32,009 28,221 (3,787) (11.8)% 5212 Unemployment 4,454 5,097 5,001 (96) (1.9)%
Salary and Benefits Total 1,751,976 2,237,167 2,253,720 16,553 0.7% Operating Expenses
5310 Operating Materials &
Supplies
2,514 10,000 10,000 — —%
5311 Postage 359 750 750 — —%
5312 Special Activity Supplies 45,280 65,000 65,000 — —% 5360 Computers Hardware 631,118 757,342 873,691 116,349 15.4% 5400 Dues & Memberships 2,929 6,000 6,000 — —%
5409 General Liability 194,542 233,450 204,200 (29,250) (12.5)% 5412 Recruitment Expense 79,050 159,200 139,200 (20,000) (12.6)% 5710 Professional/Technical Service 227,706 351,500 371,500 20,000 5.7% 5730 Printing/Binding 417 2,000 7,000 5,000 250.0%
5900 Meetings & Conferences 1,891 5,000 5,000 — —%
5910 Travel/Mileage
Reimbursement
6,206 11,000 11,000 — —%
5911 Tuition Reimbursement 16,584 50,000 50,000 — —%
5920 Training 16,414 24,000 24,000 — —%
5930 Publications/Journals — 5,000 — (5,000) (100.0)%
Operating Expenses Total 1,225,011 1,680,242 1,767,341 87,099 5.2% Department Total 2,976,987 3,917,409 4,021,061 103,652 2.6% DRAFT
Administrative Services
Finance/It Administration
City of Lancaster Proposed Budget
165
Finance/It Administration

Deputy City
Manager
Senior Analyst Admin Assistant
Assistant Director
Senior Analyst Admin Assistant
Analyst
(2)
Accountant
(2) Coordinator II Technician I Manager
Supervisor
Technician I
Accountant
DRAFT
Administrative Services
Finance/It Administration
City of Lancaster Proposed Budget
166
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,294,238 1,885,788 1,729,458 (156,330) (8.3)% 501 Lancaster Choice Energy 430,906 504,677 524,619 19,942 4.0% Department Total 1,725,144 2,390,465 2,254,077 (136,388) (5.7)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 609,333 916,545 766,527 (150,018) (16.4)% 5103 Over-Time Salaries 21 5,000 — (5,000) (100.0)%
5104 Temporary Salaries 76,272 100,000 100,000 — —%
5201 Health/Dental/Vision
Insurance
113,678 149,150 138,339 (10,811) (7.2)%
5202 Life Insurance 726 1,049 869 (179) (17.1)%
5203 Accidental Death Dismember 166 239 198 (41) (17.1)% 5204 LT/ST Disability 2,472 3,720 2,900 (820) (22.0)%
5205 FICA/Medicare 10,177 13,290 11,115 (2,175) (16.4)% 5206 CalPERS Retirement 226,775 297,138 232,084 (65,053) (21.9)% 5208 Workers' Compensation 30,951 40,066 33,369 (6,697) (16.7)% 5209 Deferred Compensation 33,912 49,870 43,713 (6,157) (12.3)% 5211 Retiree Health Savings 14,927 22,267 16,760 (5,507) (24.7)% 5212 Unemployment 2,827 3,666 3,066 (600) (16.4)%
Salary and Benefits Total 1,122,236 1,601,999 1,348,941 (253,058) (15.8)% Operating Expenses
5310 Operating Materials &
Supplies
5,377 6,000 6,000 — —%
5311 Postage 467 1,000 1,000 — —%
5315 Uniforms — 1,000 1,000 — —%
5360 Computers Hardware 107,471 128,965 330,106 201,140 156.0% 5400 Dues & Memberships 705 1,200 1,200 — —%
5409 General Liability 121,512 145,814 125,480 (20,335) (13.9)% 5610 Cash Variance 438 — — — —%
5700 Services 664 — — — —%
5710 Professional/Technical Service 17,466 60,944 46,500 (14,444) (23.7)% 5730 Printing/Binding 144,679 199,692 150,000 (49,692) (24.9)% 5900 Meetings & Conferences 7,359 13,800 13,800 — —%
5910 Travel/Mileage
Reimbursement
14,894 24,700 24,700 — —%
5920 Training 2,424 5,350 5,350 — —%
5940 Credit Card & Bank Charges 179,451 200,000 200,000 — —% Operating Expenses Total 602,907 788,466 905,135 116,670 14.8% Department Total 1,725,144 2,390,465 2,254,077 (136,388) (5.7)% DRAFT
Administrative Services
Accounting
City of Lancaster Proposed Budget
167
Accounting
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 948,521 1,009,477 1,142,263 132,786 13.2% 501 Lancaster Choice Energy 117,218 132,777 153,647 20,870 15.7% Department Total 1,065,739 1,142,254 1,295,910 153,656 13.5% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 434,609 435,890 574,625 138,735 31.8% 5103 Over-Time Salaries 729 2,400 143 (2,257) (94.1)%
5201 Health/Dental/Vision
Insurance
81,225 87,877 104,911 17,033 19.4%
5202 Life Insurance 504 516 675 159 30.8%
5203 Accidental Death Dismember 115 118 154 36 30.8%
5204 LT/ST Disability 1,750 1,792 2,311 520 29.0%
5205 FICA/Medicare 6,368 6,332 8,334 2,002 31.6%
5206 CalPERS Retirement 140,777 141,313 173,982 32,669 23.1% 5208 Workers' Compensation 19,226 19,127 25,175 6,048 31.6% 5209 Deferred Compensation 21,730 21,795 28,731 6,937 31.8% 5211 Retiree Health Savings 12,838 12,253 15,831 3,578 29.2% 5212 Unemployment 1,759 1,747 2,299 552 31.6%
Salary and Benefits Total 721,630 731,159 937,171 206,012 28.2% Operating Expenses
5360 Computers Hardware 46,402 55,682 16,770 (38,912) (69.9)% 5409 General Liability 67,011 80,413 66,969 (13,444) (16.7)% 5710 Professional/Technical Service 230,696 275,000 275,000 — —% Operating Expenses Total 344,109 411,095 358,739 (52,356) (12.7)% Department Total 1,065,739 1,142,254 1,295,910 153,656 13.5% DRAFT
Administrative Services
Treasury
City of Lancaster Proposed Budget
168
Treasury
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,469,734 1,898,688 1,412,789 (485,899) (25.6)% Department Total 1,469,734 1,898,688 1,412,789 (485,899) (25.6)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 437,090 656,099 452,100 (203,999) (31.1)% 5103 Over-Time Salaries 2,130 1,000 4,355 3,355 335.5%
5201 Health/Dental/Vision
Insurance
83,620 126,824 83,158 (43,666) (34.4)%
5202 Life Insurance 515 724 539 (185) (25.6)%
5203 Accidental Death Dismember 117 165 123 (42) (25.6)% 5204 LT/ST Disability 1,795 2,559 1,853 (706) (27.6)%
5205 FICA/Medicare 6,853 9,090 6,619 (2,471) (27.2)%
5206 CalPERS Retirement 139,089 202,626 136,884 (65,742) (32.4)% 5208 Workers' Compensation 20,675 27,352 19,940 (7,412) (27.1)% 5209 Deferred Compensation 21,469 31,131 22,545 (8,586) (27.6)% 5211 Retiree Health Savings 12,683 15,848 13,512 (2,335) (14.7)% 5212 Unemployment 1,897 2,508 1,826 (682) (27.2)%
Salary and Benefits Total 727,933 1,075,925 743,454 (332,470) (30.9)% Operating Expenses
5360 Computers Hardware 268,454 322,145 178,882 (143,263) (44.5)% 5409 General Liability 100,516 120,619 100,453 (20,166) (16.7)% 5700 Services 356,536 360,000 370,000 10,000 2.8%
5710 Professional/Technical Service 16,295 20,000 20,000 — —% Operating Expenses Total 741,801 822,764 669,335 (153,429) (18.6)% Department Total 1,469,734 1,898,688 1,412,789 (485,899) (25.6)% DRAFT
Administrative Services
Procurement
City of Lancaster Proposed Budget
169
Procurement

Manager
Analyst Purchasing Agent
(2)
Coordinator I
DRAFT
Administrative Services
Procurement
City of Lancaster Proposed Budget
170
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 293,055 379,939 538,644 158,705 41.8%
Department Total 293,055 379,939 538,644 158,705 41.8%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 135,057 190,094 268,648 78,554 41.3% 5201 Health/Dental/Vision
Insurance
44,116 40,298 67,761 27,463 68.2%
5202 Life Insurance 191 221 297 77 34.7%
5203 Accidental Death Dismember 44 50 68 17 34.7%
5204 LT/ST Disability 677 781 1,104 323 41.3%
5205 FICA/Medicare 1,956 2,756 3,895 1,139 41.3%
5206 CalPERS Retirement 43,747 61,627 81,340 19,713 32.0% 5208 Workers' Compensation 5,915 8,326 11,767 3,441 41.3% 5209 Deferred Compensation 6,753 9,505 13,432 3,928 41.3% 5211 Retiree Health Savings 3,658 4,200 6,551 2,351 56.0% 5212 Unemployment 540 760 1,075 314 41.3%
Salary and Benefits Total 242,652 318,619 455,939 137,320 43.1% Operating Expenses
5360 Computers Hardware 15,678 18,814 46,921 28,108 149.4% 5400 Dues & Memberships 1,220 2,300 2,300 — —%
5409 General Liability 33,505 40,206 33,484 (6,722) (16.7)% Operating Expenses Total 50,403 61,320 82,706 21,386 34.9% Department Total 293,055 379,939 538,644 158,705 41.8%
DRAFT
Administrative Services
Information Technology
City of Lancaster Proposed Budget
171
Information Technology

Assistant Director
Manager
Senior IT Analyst
IT Analyst I
(2)
Coordinator II
Specialist I
(2)
DRAFT
Administrative Services
Information Technology
City of Lancaster Proposed Budget
172
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund — — 8,612 8,612 —%
112 Information Technology ISF 7,265,869 9,585,457 9,545,625 (39,832) (0.4)% Department Total 7,265,869 9,585,457 9,554,237 (31,221) (0.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 827,869 1,048,480 1,040,123 (8,357) (0.8)% 5106 Salaries (Offset) — (40,702) (40,702) — —%
5201 Health/Dental/Vision
Insurance
182,236 213,416 226,705 13,289 6.2%
5202 Life Insurance 930 1,175 1,164 (11) (0.9)%
5203 Accidental Death Dismember 212 268 266 (3) (0.9)%
5204 LT/ST Disability 3,232 4,139 4,075 (64) (1.5)%
5205 FICA/Medicare 12,381 15,096 15,082 (14) (0.1)%
5206 CalPERS Retirement 266,289 337,514 314,922 (22,592) (6.7)% 5208 Workers' Compensation 37,366 45,600 45,002 (598) (1.3)% 5209 Deferred Compensation 41,104 52,054 51,372 (683) (1.3)% 5211 Retiree Health Savings 19,030 23,599 24,055 456 1.9% 5212 Unemployment 3,412 4,164 4,160 (4) (0.1)%
5216 Fringe Benefits (Offset) — (26,501) (26,501) — —%
Salary and Benefits Total 1,394,061 1,678,303 1,659,724 (18,580) (1.1)% Operating Expenses
5310 Operating Materials &
Supplies
323 500 500 — —%
5311 Postage — 400 400 — —%
5312 Special Activity Supplies 100 2,000 2,000 — —%
5314 Fuel — 2,977 2,581 (396) (13.3)%
5321 Vehicle Operations 4,186 4,513 12,197 7,684 170.3% 5330 Rentals/Leases 3,007 10,000 150,000 140,000 1,400.0% 5360 Computers Hardware 522,911 866,010 1,205,612 339,602 39.2% 5361 Computers Software 4,315,657 5,599,802 5,277,807 (321,995) (5.8)% 5400 Dues & Memberships 1,000 3,000 3,000 — —%
5409 General Liability 134,021 160,825 133,937 (26,888) (16.7)% 5710 Professional/Technical Service 241,384 427,724 267,000 (160,724) (37.6)% 5730 Printing/Binding 9,128 64,000 64,000 — —%
5801 Telephone 342,861 379,165 415,200 36,035 9.5%
5805 Wireless 258,607 330,280 305,280 (25,000) (7.6)%
5910 Travel/Mileage
Reimbursement
12,531 25,000 25,000 — —%
DRAFT
Administrative Services
Information Technology
City of Lancaster Proposed Budget
173
5920 Training 5,136 10,000 30,000 20,000 200.0%
Operating Expenses Total 5,850,852 7,886,197 7,894,513 8,316 0.1% Debt Service & Capital Outlay
8100 Furniture & Equipment 20,956 20,957 — (20,957) (100.0)% Debt Service & Capital Outlay Total 20,956 20,957 — (20,957) (100.0)% Department Total 7,265,869 9,585,457 9,554,237 (31,221) (0.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Administrative Services
Information Technology - GIS
City of Lancaster Proposed Budget
174
Information Technology - GIS
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
112 Information Technology ISF 505,867 582,429 586,339 3,910 0.7% Department Total 505,867 582,429 586,339 3,910 0.7%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5310 Operating Materials &
Supplies
— 1,000 1,000 — —%
5361 Computers Software 379,037 421,429 425,339 3,910 0.9% 5710 Professional/Technical Service 126,830 160,000 160,000 — —% Operating Expenses Total 505,867 582,429 586,339 3,910 0.7% Department Total 505,867 582,429 586,339 3,910 0.7%
DRAFT
Administrative Services
IT - Radio Communications
City of Lancaster Proposed Budget
175
IT - Radio Communications
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
112 Information Technology ISF 33,432 159,000 159,000 — —% Department Total 33,432 159,000 159,000 — —%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5360 Computers Hardware — 121,626 64,000 (57,626) (47.4)% 5710 Professional/Technical Service 33,432 37,374 95,000 57,626 154.2% Operating Expenses Total 33,432 159,000 159,000 — —%
Department Total 33,432 159,000 159,000 — —%
DRAFT
Administrative Services
Information Technology - Lancaster Police Department (LPD) City of Lancaster Proposed Budget
176
Information Technology - Lancaster Police Department (LPD) Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
112 Information Technology ISF — — 1,150,512 1,150,512 —% Department Total — — 1,150,512 1,150,512 —%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5360 Computers Hardware — — 108,146 108,146 —%
5361 Computers Software — — 929,446 929,446 —%
5371 Radio Communications — — 22,920 22,920 —%
5710 Professional/Technical Service — — 90,000 90,000 —% Operating Expenses Total — — 1,150,512 1,150,512 —%
Department Total — — 1,150,512 1,150,512 —%
DRAFT
Administrative Services
General Government
City of Lancaster Proposed Budget
177
General Government
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 5,381,740 4,790,907 (2,602,796) (7,393,703) (154.3)% 120 Employee Benefits 1,745,469 1,745,813 — (1,745,813) (100.0)% 201 Aqmd Grants 15,750 12,000 18,000 6,000 50.0%
210 Measure A — 3,169 3,169 — —%
211 Measure M 5,915 7,098 7,098 — —%
214 Gas Tax 2,346,568 2,815,882 2,815,882 — —%
217 Tda 8 6,374 7,229,860 7,240,417 10,557 0.1%
218 Proposition A 2,659,153 2,308,300 6,640,436 4,332,136 187.7% 225 Measure R 3,718 4,462 4,462 — —%
413 Urban Structures Impact Fee 3,419 4,103 4,103 — —%
420 Sewer Maintenance District 784,569 941,483 941,483 — —% 421 Landscape Maintenance
District
190,816 228,979 228,979 — —%
422 Lighting Maintenance District 691,948 830,338 830,338 — —% 423 Drainage Maint District 474,873 569,847 569,847 — —% 424 Recycled Water Fund 47,551 57,061 57,061 — —%
500 Lancaster Power Authority 737 884 884 — —%
501 Lancaster Choice Energy 613,120 735,744 759,029 23,285 3.2% 991 Redev Obligation Retirement 399,349 — 12,508,801 12,508,801 —% Department Total 15,371,069 22,285,930 30,027,192 7,741,262 34.7% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,012,996 — — — —%
5106 Salaries (Offset) — (3,323,694) (3,500,000) (176,306) 5.3% 5201 Health/Dental/Vision
Insurance
732,473 1,745,813 — (1,745,813) (100.0)%
5214 Fringe Benefits (253) — — — —%
5809 Water Purchase - Option 262,500 262,500 — (262,500) (100.0)% 8300 Water Rights 5,000,000 5,000,000 — (5,000,000) (100.0)% Salary and Benefits Total 7,007,716 3,684,619 (3,500,000) (7,184,619) (195.0)% Operating Expenses
5400 Dues & Memberships 31,000 40,000 40,000 — —%
5413 Government Fees/Licenses 112 700 700 — —%
5600 Misc Expenses (5) — — — —%
5710 Professional/Technical Service 2,628,192 2,222,946 6,595,682 4,372,736 196.7% 6203 Administrative Overhead 3,837,576 4,608,260 4,608,260 — —% Operating Expenses Total 6,496,875 6,871,906 11,244,642 4,372,736 63.6% DRAFT
Administrative Services
General Government
City of Lancaster Proposed Budget
178
Debt Service & Capital Outlay
7000 Debt Services - Prin 73,170 — — — —%
Debt Service & Capital Outlay Total 73,170 — — — —%
Transfers Out
6112 Information Technology ISF 899,982 1,079,978 1,103,263 23,285 2.2% 6113 General Liability ISF 481,512 577,815 577,815 — —% 6999 Inter-Fund Transfers Out 411,813 10,071,612 20,601,473 10,529,861 104.5% Transfers Out Total 1,793,307 11,729,405 22,282,550 10,553,145 90.0% Department Total 15,371,069 22,285,930 30,027,192 7,741,262 34.7% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Administrative Services
AVAQMD
City of Lancaster Proposed Budget
179
AVAQMD

Director
Analyst
Senior Inspector
Inspector
Engineering
Technician
Coordinator I
Specialist I
DRAFT
Administrative Services
AVAQMD
City of Lancaster Proposed Budget
180
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
601 Avaqmd 1,141,787 1,448,219 1,488,287 40,068 2.8%
Department Total 1,141,787 1,448,219 1,488,287 40,068 2.8% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 685,047 877,283 900,329 23,046 2.6% 5201 Health/Dental/Vision
Insurance
118,613 155,054 177,828 22,775 14.7%
5202 Life Insurance 750 984 1,021 37 3.7%
5203 Accidental Death Dismember 171 225 233 8 3.7%
5204 LT/ST Disability 2,536 3,318 3,343 25 0.8%
5205 FICA/Medicare 10,313 12,721 13,055 334 2.6%
5206 CalPERS Retirement 221,900 284,409 272,596 (11,813) (4.2)% 5208 Workers' Compensation 31,072 38,425 39,434 1,009 2.6% 5209 Deferred Compensation 40,557 51,021 55,236 4,215 8.3% 5211 Retiree Health Savings 16,743 21,271 21,610 339 1.6% 5212 Unemployment 2,837 3,509 3,601 92 2.6%
5214 Fringe Benefits 11,247 — — — —%
Salary and Benefits Total 1,141,787 1,448,219 1,488,287 40,068 2.8% Department Total 1,141,787 1,448,219 1,488,287 40,068 2.8% DRAFT
Administrative Services
Debt Services
City of Lancaster Proposed Budget
181
Debt Services
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 815,771 1,985,966 1,446,741 (539,225) (27.2)% 211 Measure M 1,935 1,621,365 1,619,280 (2,085) (0.1)%
214 Gas Tax — 25,508 25,463 (45) (0.2)%
225 Measure R 1,540 1,081,160 1,079,520 (1,640) (0.2)%
413 Urban Structures Impact Fee — 42,609 42,439 (170) (0.4)% 420 Sewer Maintenance District — 25,565 25,463 (102) (0.4)% 421 Landscape Maintenance
District
— 110,781 110,342 (439) (0.4)%
422 Lighting Maintenance District 825,303 975,632 977,556 1,924 0.2% 423 Drainage Maint District — 25,565 25,463 (102) (0.4)% 500 Lancaster Power Authority 1,313,991 1,312,442 1,361,610 49,168 3.7% 501 Lancaster Choice Energy — 25,565 25,463 (102) (0.4)% 530 Lancaster Financing Authority 3,558,256 3,553,081 3,562,581 9,500 0.3% 991 Redev Obligation Retirement 250 15,000 — (15,000) (100.0)% 992 Redevelopment Debt Service 11,315,357 11,336,391 11,312,127 (24,265) (0.2)% 993 Schools Debt Service 1,248,906 1,248,706 1,246,106 (2,600) (0.2)% Department Total 19,081,310 23,385,338 22,860,156 (525,183) (2.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5710 Professional/Technical Service 32,432 31,585 28,100 (3,485) (11.0)% Operating Expenses Total 32,432 31,585 28,100 (3,485) (11.0)% Debt Service & Capital Outlay
7000 Debt Services - Prin 11,414,426 11,556,738 11,763,000 206,262 1.8% 7100 Debt Service - Interest 7,634,452 7,948,296 7,219,210 (729,085) (9.2)% Debt Service & Capital Outlay Total 19,048,878 19,505,034 18,982,210 (522,823) (2.7)% Transfers Out
6999 Inter-Fund Transfers Out — 3,848,719 3,849,845 1,126 0.0% Transfers Out Total — 3,848,719 3,849,845 1,126 0.0%
Department Total 19,081,310 23,385,338 22,860,156 (525,183) (2.2)% DRAFT
Administrative Services
LRBs 24A BASE RENTAL
City of Lancaster Proposed Budget
182
LRBs 24A BASE RENTAL
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund — 2,651,100 2,651,100 — —%
530 Lancaster Financing Authority 20,760,717 2,651,850 2,652,100 250 0.0% Department Total 20,760,717 5,302,950 5,303,200 250 0.0% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5710 Professional/Technical Service 1,525 750 1,000 250 33.3% Operating Expenses Total 1,525 750 1,000 250 33.3%
Debt Service & Capital Outlay
6900 Other Financing Uses 18,108,092 — — — —%
7100 Debt Service - Interest 2,651,100 2,651,100 2,651,100 — —% Debt Service & Capital Outlay Total 20,759,192 2,651,100 2,651,100 — —% Transfers Out
6999 Inter-Fund Transfers Out — 2,651,100 2,651,100 — —% Transfers Out Total — 2,651,100 2,651,100 — —%
Department Total 20,760,717 5,302,950 5,303,200 250 0.0% DRAFT
Administrative Services
LRBs 24B BASE RENTAL
City of Lancaster Proposed Budget
183
LRBs 24B BASE RENTAL
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund — 863,734 1,390,837 527,103 61.0%
530 Lancaster Financing Authority 865,259 864,484 1,391,837 527,353 61.0% Department Total 865,259 1,728,219 2,782,675 1,054,456 61.0% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5710 Professional/Technical Service 1,525 750 1,000 250 33.3% Operating Expenses Total 1,525 750 1,000 250 33.3%
Debt Service & Capital Outlay
7000 Debt Services - Prin 510,000 510,000 1,065,000 555,000 108.8% 7100 Debt Service - Interest 353,734 353,734 325,837 (27,897) (7.9)% Debt Service & Capital Outlay Total 863,734 863,734 1,390,837 527,103 61.0% Transfers Out
6999 Inter-Fund Transfers Out — 863,734 1,390,837 527,103 61.0% Transfers Out Total — 863,734 1,390,837 527,103 61.0%
Department Total 865,259 1,728,219 2,782,675 1,054,456 61.0% DRAFT
Administrative Services
Lancaster Choice Energy
City of Lancaster Proposed Budget
184
Lancaster Choice Energy
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
500 Lancaster Power Authority — 5,000 — (5,000) (100.0)% 501 Lancaster Choice Energy 43,430,989 71,056,014 65,093,093 (5,962,921) (8.4)% Department Total 43,430,989 71,061,014 65,093,093 (5,967,921) (8.4)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5310 Operating Materials &
Supplies
18,816 50,000 30,000 (20,000) (40.0)%
5311 Postage 104 500 500 — —%
5312 Special Activity Supplies 4,316 20,000 10,000 (10,000) (50.0)% 5400 Dues & Memberships 2,225 163,000 163,000 — —%
5620 Bad Debt Expense 1,808,319 — — — —%
5700 Services 371,585 118,590 119,183 593 0.5%
5710 Professional/Technical Service 1,478,516 1,602,728 1,605,533 2,805 0.2% 5720 Advertising — 30,000 15,000 (15,000) (50.0)%
5730 Printing/Binding 54 500 500 — —%
5740 Legal Services 1,190 12,000 12,000 — —%
5806 Power Purchase Expense 38,979,257 68,229,662 62,303,343 (5,926,319) (8.7)% 5807 Nem Payouts 756,503 811,276 811,276 — —%
5900 Meetings & Conferences 1,859 6,250 6,250 — —%
5910 Travel/Mileage
Reimbursement
8,244 15,508 15,508 — —%
5920 Training — 1,000 1,000 — —%
Operating Expenses Total 43,430,989 71,061,014 65,093,093 (5,967,921) (8.4)% Department Total 43,430,989 71,061,014 65,093,093 (5,967,921) (8.4)% DRAFT
Community Development
DRAFT
Community Development
City of Lancaster Proposed Budget
186
Department Expense by Fund
Fund
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 8,950,178 12,363,361 13,100,442 737,081 6.0% 204 Measure A - Homelessness — 3,080,070 — (3,080,070) (100.0)% 214 Gas Tax 353,408 442,941 514,093 71,151 16.1%
230 State Grants - Other 453,101 8,682,981 — (8,682,981) (100.0)% 300 Federal Grants - Other — 2,454,186 — (2,454,186) (100.0)% 310 Cdbg 1,369,296 4,588,333 1,379,105 (3,209,228) (69.9)% 312 Neighborhood Stabilization 2,156,001 2,156,001 — (2,156,001) (100.0)% 313 Home Grant — 1,216,960 548,606 (668,353) (54.9)%
314 Low-Moderate Income Housing 849,136 1,523,760 938,646 (585,114) (38.4)% 420 Sewer Maintenance District 20,354 22,000 28,800 6,800 30.9% 421 Landscape Maintenance District 2,500,254 2,993,528 3,261,401 267,873 8.9% 422 Lighting Maintenance District 92,558 125,498 138,928 13,430 10.7% 423 Drainage Maint District 31,324 33,500 33,500 — —%
850 Cfd 21-1 Public Services 14,949 28,308 30,000 1,692 6.0% Department Total 16,790,559 39,711,427 19,973,522 (19,737,906) (49.7)% Department Expense by Division
Category
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
2000 Community Development 1,248,363 2,180,260 2,151,545 (28,716) (1.3)% 2100 Planning 1,634,402 2,322,826 2,038,413 (284,414) (12.2)% 2200 Housing 4,863,565 23,827,535 3,208,326 (20,619,208) (86.5)% 2300 Building And Safety 2,255,329 2,691,599 2,778,179 86,580 3.2% 2410 Community Preservation 3,096,523 3,816,370 4,487,163 670,793 17.6% 2500 Special Districts 120,471 142,808 183,710 40,902 28.6% 2600 Beautification 3,571,765 4,729,860 5,125,911 396,051 8.4% 2700 Environmental 141 169 275 106 62.7%
Department Total 16,790,559 39,711,427 19,973,522 (19,737,906) (49.7)% Department Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits 6,543,205 8,052,143 8,729,883 677,740 8.4% Operating Expenses 8,091,353 29,503,283 11,243,639 (18,259,644) (61.9)% Transfers Out 2,156,001 2,156,001 — (2,156,001) (100.0)% Department Total 16,790,559 39,711,427 19,973,522 (19,737,906) (49.7)% DRAFT
Community Development
Community Development
City of Lancaster Proposed Budget
187
Community Development

Director
Administrative
Assistant
Assistant Director Chief Building
Official Manager
DRAFT
Community Development
Community Development
City of Lancaster Proposed Budget
188
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,248,363 2,066,843 2,151,545 84,702 4.1% 230 State Grants - Other — 113,417 — (113,417) (100.0)% Department Total 1,248,363 2,180,260 2,151,545 (28,716) (1.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 437,015 568,936 706,045 137,108 24.1% 5104 Temporary Salaries 92,753 208,511 50,000 (158,511) (76.0)% 5201 Health/Dental/Vision
Insurance
62,741 89,224 113,952 24,728 27.7%
5202 Life Insurance 484 619 814 195 31.5%
5203 Accidental Death Dismember 111 141 186 45 31.5%
5204 LT/ST Disability 2,758 3,335 3,961 626 18.8%
5205 FICA/Medicare 7,749 8,012 10,238 2,225 27.8%
5206 CalPERS Retirement 145,757 179,144 213,772 34,628 19.3% 5208 Workers' Compensation 23,515 24,177 29,901 5,724 23.7% 5209 Deferred Compensation 27,392 34,090 43,403 9,312 27.3% 5211 Retiree Health Savings 12,966 15,160 22,347 7,187 47.4% 5212 Unemployment 2,163 2,210 2,824 614 27.8%
Salary and Benefits Total 815,403 1,133,560 1,197,441 63,881 5.6% Operating Expenses
5310 Operating Materials &
Supplies
14,729 14,926 26,500 11,574 77.5%
5311 Postage 5,000 22,058 5,000 (17,058) (77.3)%
5314 Fuel 354 1,104 1,290 186 16.9%
5315 Uniforms 12,071 19,479 16,000 (3,479) (17.9)%
5321 Vehicle Operations 6,402 7,682 6,098 (1,584) (20.6)% 5360 Computers Hardware 192,040 230,448 430,621 200,173 86.9% 5400 Dues & Memberships 4,917 5,000 7,188 2,188 43.8%
5409 General Liability 54,446 65,335 54,412 (10,923) (16.7)% 5655 Assessments — 250 250 — —%
5656 Grant Expense 13,200 228,864 200,000 (28,864) (12.6)% 5710 Professional/Technical Service 91,700 399,023 150,000 (249,023) (62.4)% 5900 Meetings & Conferences 9,398 13,114 13,960 846 6.5% 5910 Travel/Mileage
Reimbursement
28,704 39,416 42,784 3,368 8.5%
Operating Expenses Total 432,961 1,046,700 954,103 (92,597) (8.8)% Department Total 1,248,363 2,180,260 2,151,545 (28,716) (1.3)% DRAFT
Community Development
Planning
City of Lancaster Proposed Budget
189
Planning

Manager
Senior Planner
Associate Planner
(3)
Assistant Planner
Specialist I
DRAFT
Community Development
Planning
City of Lancaster Proposed Budget
190
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,634,402 2,322,826 2,038,413 (284,414) (12.2)% Department Total 1,634,402 2,322,826 2,038,413 (284,414) (12.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 667,395 884,893 908,267 23,374 2.6% 5104 Temporary Salaries 735 — — — —%
5105 Salaries- Other 3,300 5,000 5,000 — —%
5201 Health/Dental/Vision
Insurance
113,971 147,402 166,772 19,370 13.1%
5202 Life Insurance 760 1,010 1,013 3 0.3%
5203 Accidental Death Dismember 173 231 231 1 0.3%
5204 LT/ST Disability 2,712 3,634 3,669 35 1.0%
5205 FICA/Medicare 9,767 12,832 13,170 338 2.6%
5206 CalPERS Retirement 215,036 286,876 274,999 (11,877) (4.1)% 5208 Workers' Compensation 29,523 38,735 39,101 366 0.9% 5209 Deferred Compensation 39,956 51,893 52,469 575 1.1% 5211 Retiree Health Savings 21,209 28,690 28,639 (51) (0.2)% 5212 Unemployment 2,696 3,540 3,633 93 2.6%
Salary and Benefits Total 1,107,233 1,464,737 1,496,963 32,226 2.2% Operating Expenses
5310 Operating Materials &
Supplies
3,378 4,015 10,015 6,000 149.4%
5311 Postage 906 1,200 15,000 13,800 1,150.0%
5360 Computers Hardware 207,459 248,951 224,962 (23,989) (9.6)% 5409 General Liability 117,269 140,722 117,195 (23,527) (16.7)% 5413 Government Fees/Licenses 4,278 4,278 4,278 — —%
5710 Professional/Technical Service 181,100 445,027 150,000 (295,027) (66.3)% 5720 Advertising 12,779 13,896 20,000 6,104 43.9%
Operating Expenses Total 527,169 858,089 541,449 (316,640) (36.9)% Department Total 1,634,402 2,322,826 2,038,413 (284,414) (12.2)% DRAFT
Community Development
Housing
City of Lancaster Proposed Budget
191
Housing

Assistant Director
Manager
Analyst Administrative
Assistant
Specialist I
DRAFT
Community Development
Housing
City of Lancaster Proposed Budget
192
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 88,861 302,684 341,968 39,284 13.0%
204 Measure A - Homelessness — 3,080,070 — (3,080,070) (100.0)% 230 State Grants - Other 453,101 8,569,564 — (8,569,564) (100.0)% 300 Federal Grants - Other — 2,454,186 — (2,454,186) (100.0)% 310 Cdbg 1,369,296 4,588,333 1,379,105 (3,209,228) (69.9)% 312 Neighborhood Stabilization 2,156,001 2,156,001 — (2,156,001) (100.0)% 313 Home Grant — 1,216,960 548,606 (668,353) (54.9)%
314 Low-Moderate Income Housing 796,306 1,459,737 938,646 (521,090) (35.7)% Department Total 4,863,565 23,827,535 3,208,326 (20,619,208) (86.5)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 243,450 259,865 383,399 123,534 47.5% 5104 Temporary Salaries (48) 30,000 — (30,000) (100.0)% 5201 Health/Dental/Vision
Insurance
42,882 40,006 72,030 32,024 80.0%
5202 Life Insurance 256 287 425 139 48.3%
5203 Accidental Death Dismember 58 65 97 32 48.3%
5204 LT/ST Disability 1,187 2,245 1,677 (568) (25.3)%
5205 FICA/Medicare 4,448 3,768 5,559 1,791 47.5%
5206 CalPERS Retirement 81,811 84,246 116,083 31,837 37.8% 5208 Workers' Compensation 12,942 11,382 16,695 5,313 46.7% 5209 Deferred Compensation 12,599 21,134 19,058 (2,075) (9.8)% 5211 Retiree Health Savings 6,650 7,831 10,739 2,908 37.1% 5212 Unemployment 1,233 1,039 1,534 494 47.5%
Salary and Benefits Total 407,468 461,869 627,296 165,428 35.8% Operating Expenses
5310 Operating Materials &
Supplies
206 1,400 1,400 — —%
5311 Postage 110 450 2,450 2,000 444.4%
5312 Special Activity Supplies 47,988 85,348 — (85,348) (100.0)% 5360 Computers Hardware 3,484 4,181 22,058 17,877 427.6% 5409 General Liability 31,592 37,910 33,740 (4,170) (11.0)% 5656 Grant Expense 1,822,397 20,084,358 2,213,882 (17,870,477) (89.0)% 5710 Professional/Technical Service 364,434 954,718 300,000 (654,718) (68.6)% 5720 Advertising 1,039 3,000 3,000 — —%
5790 Repair & Maintenance
Services
23,800 23,800 — (23,800) (100.0)%
DRAFT
Community Development
Housing
City of Lancaster Proposed Budget
193
5802 Water 5,046 14,500 4,500 (10,000) (69.0)%
Operating Expenses Total 2,300,096 21,209,665 2,581,030 (18,628,635) (87.8)% Transfers Out
6999 Inter-Fund Transfers Out 2,156,001 2,156,001 — (2,156,001) (100.0)% Transfers Out Total 2,156,001 2,156,001 — (2,156,001) (100.0)% Department Total 4,863,565 23,827,535 3,208,326 (20,619,208) (86.5)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Community Development
Building And Safety
City of Lancaster Proposed Budget
194
Building And Safety

Chief Building
Official
Associate Civil
Engineer
(2)
Coordinator I
Specialist I Technician I
(2)
Senior Inspector Inspector
(4)
DRAFT
Community Development
Building And Safety
City of Lancaster Proposed Budget
195
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 2,255,329 2,691,599 2,778,179 86,580 3.2% Department Total 2,255,329 2,691,599 2,778,179 86,580 3.2% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,068,337 1,319,269 1,340,114 20,845 1.6% 5103 Over-Time Salaries 287 — 427 427 —%
5201 Health/Dental/Vision
Insurance
218,978 255,247 270,468 15,220 6.0%
5202 Life Insurance 1,230 1,553 1,589 37 2.4%
5203 Accidental Death Dismember 281 354 363 8 2.4%
5204 LT/ST Disability 4,468 7,088 5,366 (1,722) (24.3)% 5205 FICA/Medicare 17,394 19,129 19,438 308 1.6%
5206 CalPERS Retirement 351,610 408,615 405,751 (2,863) (0.7)% 5208 Workers' Compensation 51,667 57,705 58,027 322 0.6% 5209 Deferred Compensation 54,058 74,640 66,220 (8,420) (11.3)% 5211 Retiree Health Savings 26,943 28,682 34,103 5,421 18.9% 5212 Unemployment 4,810 5,277 5,362 85 1.6%
Salary and Benefits Total 1,800,062 2,177,560 2,207,228 29,668 1.4% Operating Expenses
5310 Operating Materials &
Supplies
17,541 17,800 17,800 — —%
5314 Fuel 4,172 6,257 6,021 (235) (3.8)%
5321 Vehicle Operations 36,277 43,532 28,459 (15,074) (34.6)% 5360 Computers Hardware 15,678 18,814 117,765 98,951 526.0% 5409 General Liability 201,032 241,238 200,906 (40,332) (16.7)% 5710 Professional/Technical Service 180,568 186,399 200,000 13,602 7.3% Operating Expenses Total 455,267 514,039 570,951 56,912 11.1% Department Total 2,255,329 2,691,599 2,778,179 86,580 3.2% DRAFT
Community Development
Community Preservation
City of Lancaster Proposed Budget
196
Community Preservation

Manager
Administrative
Assistant Technician I
Senior Specialist
(3)
Specialist I
(4)
Assistant Manager
Technician I
(5)
DRAFT
Community Development
Community Preservation
City of Lancaster Proposed Budget
197
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 3,043,693 3,752,347 4,487,163 734,816 19.6% 314 Low-Moderate Income Housing 52,830 64,023 — (64,023) (100.0)% Department Total 3,096,523 3,816,370 4,487,163 670,793 17.6% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,152,308 1,323,158 1,452,650 129,492 9.8% 5103 Over-Time Salaries 3,064 5,000 5,624 624 12.5%
5104 Temporary Salaries 34,274 31,000 78,000 47,000 151.6% 5201 Health/Dental/Vision
Insurance
294,542 312,621 425,745 113,124 36.2%
5202 Life Insurance 1,534 1,794 1,887 93 5.2%
5203 Accidental Death Dismember 351 409 431 21 5.2%
5204 LT/ST Disability 4,636 5,436 5,869 433 8.0%
5205 FICA/Medicare 17,945 19,554 21,145 1,591 8.1%
5206 CalPERS Retirement 377,273 428,959 439,824 10,866 2.5% 5208 Workers' Compensation 54,677 59,040 62,791 3,751 6.4% 5209 Deferred Compensation 57,447 66,128 71,399 5,271 8.0% 5211 Retiree Health Savings 29,578 33,176 36,842 3,666 11.1% 5212 Unemployment 5,051 5,394 5,833 439 8.1%
Salary and Benefits Total 2,032,681 2,291,669 2,608,040 316,371 13.8% Operating Expenses
5310 Operating Materials &
Supplies
11,499 12,085 14,085 2,000 16.5%
5311 Postage 107 107 5,000 4,893 4,564.2%
5312 Special Activity Supplies 233 233 5,000 4,767 2,045.9% 5314 Fuel 9,744 17,298 15,913 (1,385) (8.0)%
5321 Vehicle Operations 100,295 120,354 75,212 (45,142) (37.5)% 5360 Computers Hardware 155,106 186,127 409,739 223,612 120.1% 5409 General Liability 251,290 301,548 257,577 (43,971) (14.6)% 5710 Professional/Technical Service 468,654 735,258 740,000 4,743 0.6% 5740 Legal Services 30,943 61,942 155,297 93,355 150.7% 5782 Code/Demolition Activity 35,970 89,750 201,300 111,550 124.3% Operating Expenses Total 1,063,842 1,524,701 1,879,123 354,422 23.2% Department Total 3,096,523 3,816,370 4,487,163 670,793 17.6% DRAFT
Community Development
Special Districts
City of Lancaster Proposed Budget
198
Special Districts
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
420 Sewer Maintenance District 20,354 22,000 28,800 6,800 30.9% 421 Landscape Maintenance
District
33,507 36,000 60,105 24,105 67.0%
422 Lighting Maintenance District 20,337 23,000 31,305 8,305 36.1% 423 Drainage Maint District 31,324 33,500 33,500 — —%
850 Cfd 21-1 Public Services 14,949 28,308 30,000 1,692 6.0% Department Total 120,471 142,808 183,710 40,902 28.6%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5710 Professional/Technical Service 120,471 142,808 183,710 40,902 28.6% Operating Expenses Total 120,471 142,808 183,710 40,902 28.6% Department Total 120,471 142,808 183,710 40,902 28.6%
DRAFT
Community Development
Beautification
City of Lancaster Proposed Budget
199
Beautification

Manager
Supervisor
Specialist I
Technician I
DRAFT
Community Development
Beautification
City of Lancaster Proposed Budget
200
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 679,389 1,226,893 1,302,900 76,007 6.2% 214 Gas Tax 353,408 442,941 514,093 71,151 16.1%
421 Landscape Maintenance
District
2,466,748 2,957,528 3,201,296 243,768 8.2%
422 Lighting Maintenance District 72,221 102,498 107,623 5,125 5.0% Department Total 3,571,765 4,729,860 5,125,911 396,051 8.4% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 229,908 341,720 350,865 9,145 2.7% 5103 Over-Time Salaries — — 781 781 —%
5201 Health/Dental/Vision
Insurance
36,448 42,352 85,096 42,744 100.9%
5202 Life Insurance 233 338 432 94 27.8%
5203 Accidental Death Dismember 53 77 99 21 27.8%
5204 LT/ST Disability 1,135 1,486 1,845 358 24.1%
5205 FICA/Medicare 4,654 4,394 5,099 705 16.0%
5206 CalPERS Retirement 77,044 98,243 106,233 7,989 8.1% 5208 Workers' Compensation 14,077 13,273 14,979 1,706 12.8% 5209 Deferred Compensation 11,495 15,152 17,060 1,908 12.6% 5210 Pers Long Term Care 951 1,080 1,080 — —%
5211 Retiree Health Savings 3,075 3,420 7,940 4,520 132.2% 5212 Unemployment 1,286 1,212 1,407 194 16.0%
Salary and Benefits Total 380,358 522,749 592,914 70,165 13.4% Operating Expenses
5310 Operating Materials &
Supplies
2,225 2,425 2,500 75 3.1%
5311 Postage 17,580 17,580 — (17,580) (100.0)%
5314 Fuel 10,388 7,361 3,871 (3,490) (47.4)%
5321 Vehicle Operations 42,679 51,215 18,295 (32,920) (64.3)% 5360 Computers Hardware 19,230 23,076 76,297 53,220 230.6% 5409 General Liability 48,821 58,585 55,404 (3,181) (5.4)% 5710 Professional/Technical Service 112,557 142,553 77,672 (64,881) (45.5)% 5755 Landscape Contracts 1,770,430 2,543,051 2,785,182 242,132 9.5% 5790 Repair & Maintenance
Services
106,914 305,430 368,752 63,322 20.7%
DRAFT
Community Development
Beautification
City of Lancaster Proposed Budget
201
5793 Emergency Damage Repairs 271,511 400,812 240,000 (160,812) (40.1)% 5802 Water 765,696 631,000 872,000 241,000 38.2%
5804 Electric 23,378 24,025 33,025 9,000 37.5%
Operating Expenses Total 3,191,407 4,207,112 4,532,998 325,886 7.7% Department Total 3,571,765 4,729,860 5,125,911 396,051 8.4% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Community Development
Environmental
City of Lancaster Proposed Budget
202
Environmental
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 141 169 275 106 62.7%
Department Total 141 169 275 106 62.7%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Operating Expenses
5409 General Liability 141 169 275 106 62.7%
Operating Expenses Total 141 169 275 106 62.7%
Department Total 141 169 275 106 62.7%
DRAFT
Public Safety
DRAFT
Public Safety
City of Lancaster Proposed Budget
204
Department Expense by Fund
Fund
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 42,994,098 56,810,390 58,490,812 1,680,422 3.0% 202 Measure H 366,068 357,536 — (357,536) (100.0)%
204 Measure A - Homelessness 833,226 2,409,601 2,372,662 (36,939) (1.5)% 230 State Grants - Other 165,084 2,592,916 — (2,592,916) (100.0)% Department Total 44,358,477 62,170,443 60,863,474 (1,306,969) (2.1)% Department Expense by Division
Category
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
3000 Public Safety 7,316,295 13,245,382 9,269,850 (3,975,532) (30.0)% 3100 Community Safety - Lpd 36,996,311 48,728,001 51,593,624 2,865,623 5.9% 3200 Code Enforcement 1,843 95,277 — (95,277) (100.0)%
3990 Ps Capital Improvement 44,029 101,782 — (101,782) (100.0)% Department Total 44,358,477 62,170,443 60,863,474 (1,306,969) (2.1)% Department Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits 7,836,707 10,660,294 16,172,729 5,512,435 51.7% Operating Expenses 9,096,523 15,530,574 12,302,870 (3,227,704) (20.8)% Debt Service & Capital Outlay 318,591 535,799 — (535,799) (100.0)% Transfers Out — 10,000 — (10,000) (100.0)%
Sheriff Contract/Animal Control Contract 27,106,656 35,433,775 32,387,874 (3,045,901) (8.6)% Department Total 44,358,477 62,170,443 60,863,474 (1,306,969) (2.1)% DRAFT
Public Safety
Public Safety
City of Lancaster Proposed Budget
205
Public Safety

Chief of Police
Assistant Chief of
Police
Manager
Assistant Manager
Senior Analyst
Coordinator I (2)
Manager
Assistant Manager
Technician I/II (2)
Senior Specialist
(2)
Technician I/II (3)
Manager
Administrative
Assistant
Coordinator I/II
(2)
Technician I
Dispatcher (4)
Executive Assistant Coordinator I
DRAFT
Public Safety
Public Safety
City of Lancaster Proposed Budget
206
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 5,951,917 7,885,329 6,897,188 (988,141) (12.5)% 202 Measure H 366,068 357,536 — (357,536) (100.0)%
204 Measure A - Homelessness 833,226 2,409,601 2,372,662 (36,939) (1.5)% 230 State Grants - Other 165,084 2,592,916 — (2,592,916) (100.0)% Department Total 7,316,295 13,245,382 9,269,850 (3,975,532) (30.0)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,260,344 1,858,336 1,724,129 (134,207) (7.2)% 5102 Part-Time Salaries — 211,500 — (211,500) (100.0)%
5103 Over-Time Salaries 28,238 29,000 16,576 (12,424) (42.8)% 5104 Temporary Salaries 104,159 156,847 120,000 (36,847) (23.5)% 5201 Health/Dental/Vision
Insurance
281,503 409,584 384,753 (24,830) (6.1)%
5202 Life Insurance 1,538 1,842 2,047 205 11.2%
5203 Accidental Death Dismember 351 420 467 47 11.2%
5204 LT/ST Disability 5,001 6,294 6,546 252 4.0%
5205 FICA/Medicare 20,138 23,671 25,240 1,569 6.6%
5206 CalPERS Retirement 410,322 532,736 529,676 (3,060) (0.6)% 5208 Workers' Compensation 60,885 71,477 75,224 3,747 5.2% 5209 Deferred Compensation 57,791 63,044 79,964 16,920 26.8% 5211 Retiree Health Savings 35,493 38,913 42,625 3,712 9.5% 5212 Unemployment 5,673 6,530 6,963 433 6.6%
5214 Fringe Benefits — 108,490 — (108,490) (100.0)%
5332 Dispatch Operations — — 47,950 47,950 —%
Salary and Benefits Total 2,271,436 3,518,685 3,062,160 (456,524) (13.0)% Operating Expenses
5310 Operating Materials &
Supplies
14,607 32,500 22,500 (10,000) (30.8)%
5311 Postage 97 200 200 — —%
5312 Special Activity Supplies 9,103 12,375 17,375 5,000 40.4% 5314 Fuel 13,707 19,874 23,655 3,781 19.0%
5315 Uniforms 90,365 197,197 150,000 (47,197) (23.9)%
5321 Vehicle Operations 122,736 147,242 119,933 (27,308) (18.5)% 5330 Rentals/Leases 10,330 11,530 11,530 — —%
5350 Non-Capital Equipment 17,341 50,000 — (50,000) (100.0)% 5360 Computers Hardware 492,824 591,388 1,434,331 842,942 142.5% 5400 Dues & Memberships 841 1,486 1,486 — —%
5409 General Liability 241,501 289,801 249,519 (40,282) (13.9)% 5656 Grant Expense 1,099,746 4,573,251 2,217,309 (2,355,942) (51.5)% DRAFT
Public Safety
Public Safety
City of Lancaster Proposed Budget
207
5710 Professional/Technical Service 2,506,329 3,096,339 1,698,851 (1,397,487) (45.1)% 5720 Advertising 10,909 12,273 8,000 (4,273) (34.8)%
5730 Printing/Binding 5,867 13,225 9,000 (4,225) (31.9)% 5900 Meetings & Conferences 16,912 34,000 34,000 — —%
5910 Travel/Mileage
Reimbursement
90,641 160,000 160,000 — —%
5920 Training 26,442 50,000 50,000 — —%
Operating Expenses Total 4,770,297 9,292,680 6,207,689 (3,084,991) (33.2)% Debt Service & Capital Outlay
8100 Furniture & Equipment 274,562 434,017 — (434,017) (100.0)% Debt Service & Capital Outlay Total 274,562 434,017 — (434,017) (100.0)% Department Total 7,316,295 13,245,382 9,269,850 (3,975,532) (30.0)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Public Safety
Community Safety - Lancaster Police Department (LPD)
City of Lancaster Proposed Budget
208
Community Safety - Lancaster Police Department (LPD)

Chief of Police
Assistant Chief of
Police
Senior Specialist Analyst (2) Sergeant
Police Officer (6)
Police Officer -
SRO (4)
Police Officer -
YAL
Senior
Coordinator
Sergeant (Traffic)
(5)
Police Officer (14)
Sergeant (Motor)
Police Officer (4)
DRAFT
Public Safety
Community Safety - Lancaster Police Department (LPD)
City of Lancaster Proposed Budget
209
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 36,996,311 48,728,001 51,593,624 2,865,623 5.9% Department Total 36,996,311 48,728,001 51,593,624 2,865,623 5.9% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 2,646,660 3,661,135 7,243,560 3,582,425 97.9% 5103 Over-Time Salaries 421,098 315,424 1,241,437 926,013 293.6% 5104 Temporary Salaries 696,905 810,000 51,923 (758,077) (93.6)% 5201 Health/Dental/Vision
Insurance
478,717 699,349 1,450,692 751,343 107.4%
5202 Life Insurance 3,036 4,298 7,546 3,248 75.6%
5203 Accidental Death Dismember 694 981 1,723 741 75.6% 5204 LT/ST Disability 12,018 16,670 28,950 12,280 73.7% 5205 FICA/Medicare 54,724 55,314 123,785 68,471 123.8%
5206 CalPERS Retirement 966,002 1,226,313 2,375,822 1,149,509 93.7% 5208 Workers' Compensation 147,256 167,009 348,571 181,562 108.7% 5209 Deferred Compensation 66,029 93,573 78,693 (14,880) (15.9)% 5210 Pers Long Term Care 951 1,080 1,080 — —%
5211 Retiree Health Savings 56,045 75,203 122,639 47,436 63.1% 5212 Unemployment 15,136 15,259 34,148 18,889 123.8%
Salary and Benefits Total 5,565,271 7,141,609 13,110,569 5,968,960 83.6% Operating Expenses
5310 Operating Materials &
Supplies
35,947 66,000 42,000 (24,000) (36.4)%
5312 Special Activity Supplies 4,145 5,537 18,500 12,963 234.1% 5314 Fuel 37,118 35,515 67,523 32,008 90.1%
5321 Vehicle Operations 227,264 272,717 343,538 70,821 26.0% 5350 Non-Capital Equipment 34,040 130,077 195,000 64,923 49.9% 5351 Drone (Uav) Operations 145,005 170,000 170,000 — —% 5360 Computers Hardware 207,705 216,238 457,286 241,048 111.5% 5371 Radio Communications — 133,281 — (133,281) (100.0)% 5409 General Liability 536,212 643,455 536,167 (107,288) (16.7)% 5410 Liabilities Insurance 2,919,680 3,903,020 3,717,440 (185,580) (4.8)% 5710 Professional/Technical Service 35,075 46,945 50,000 3,055 6.5% 5722 Opioid Program 17,982 324,579 324,579 — —%
5740 Legal Services 59,941 72,899 65,000 (7,899) (10.8)% 5802 Water 4,517 12,103 8,000 (4,103) (33.9)%
5803 Gas 3,961 10,147 10,147 — —%
5804 Electric 55,792 100,103 90,000 (10,103) (10.1)%
Operating Expenses Total 4,324,384 6,142,617 6,095,181 (47,436) (0.8)% DRAFT
Public Safety
Community Safety - Lancaster Police Department (LPD)
City of Lancaster Proposed Budget
210
Transfers Out
6999 Inter-Fund Transfers Out — 10,000 — (10,000) (100.0)% Transfers Out Total — 10,000 — (10,000) (100.0)%
Sheriff Contract/Animal Control Contract
5750 Sheriffs Contract 22,863,103 30,471,733 25,637,516 (4,834,217) (15.9)% 5751 Sheriff Contract - Supplmental 125,783 240,526 240,526 — —% 5780 Animal Control Contract 4,117,770 4,721,516 6,509,832 1,788,316 37.9% Sheriff Contract/Animal Control Contract
Total
27,106,656 35,433,775 32,387,874 (3,045,901) (8.6)%
Department Total 36,996,311 48,728,001 51,593,624 2,865,623 5.9% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Public Works
DRAFT
Public Works
City of Lancaster Proposed Budget
212
Department Expense by Fund
Fund
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 13,334,364 28,524,225 17,226,129 (11,298,096) (39.6)% 111 Fleet ISF 2,197,527 4,134,681 4,335,920 201,239 4.9% 211 Measure M 333,489 1,266,763 343,048 (923,715) (72.9)% 212 Measure R - Highway 9,331,684 24,105,659 — (24,105,659) (100.0)% 213 Metro - Local 149 — — — —%
214 Gas Tax 6,569,059 8,850,471 8,999,174 148,703 1.7%
215 Gas Tax - Sb 1 1,578,496 13,753,415 (244,751) (13,998,166) (101.8)% 217 Tda 8 31,071 9,839 — (9,839) (100.0)%
218 Proposition A 2,057,359 9,076,074 94,126 (8,981,948) (99.0)% 220 Proposition C 3,380,754 16,335,213 — (16,335,213) (100.0)% 224 Recycling 202,589 465,937 44,061 (421,876) (90.5)%
225 Measure R — 7,651 — (7,651) (100.0)%
227 Measure M - Msp — 80,698 — (80,698) (100.0)%
230 State Grants - Other 897,503 18,572,517 — (18,572,517) (100.0)% 300 Federal Grants - Other 361,317 2,787,829 — (2,787,829) (100.0)% 310 Cdbg — 1,451,976 — (1,451,976) (100.0)%
314 Low-Moderate Income Housing — 12,315 12,315 — —%
410 Signal Developer Fees 876,152 2,800,856 — (2,800,856) (100.0)% 411 Drainage Developer Fees 254,447 8,089,963 — (8,089,963) (100.0)% 413 Urban Structures Impact Fee 61,798 217,969 — (217,969) (100.0)% 414 Traffic Impact Fees 15,126 2,773,048 — (2,773,048) (100.0)% 420 Sewer Maintenance District 2,210,528 4,090,366 3,895,556 (194,810) (4.8)% 422 Lighting Maintenance District 4,936,238 7,849,729 6,402,933 (1,446,796) (18.4)% 423 Drainage Maint District 1,756,022 2,984,514 1,677,882 (1,306,632) (43.8)% 424 Recycled Water Fund 668,576 914,455 587,843 (326,612) (35.7)% 501 Lancaster Choice Energy 171,103 259,782 217,286 (42,496) (16.4)% 530 Lancaster Financing Authority 1,993,636 4,095,455 — (4,095,455) (100.0)% Department Total 53,218,986 163,511,402 43,591,522 (119,919,880) (73.3)% Department Expense by Division
Category
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
4000 Public Works 1,662,798 2,336,505 2,934,407 597,902 25.6% 4100 Maintenance 8,064,304 11,059,194 11,120,013 60,819 0.5% 4200 Transportation 6,197,093 9,120,061 7,792,039 (1,328,022) (14.6)% 4300 Utility Services 4,179,449 5,781,677 6,453,178 671,501 11.6% 4400 Vehicle Maintenance 2,723,886 5,959,920 4,713,345 (1,246,575) (20.9)% DRAFT
Public Works

City of Lancaster Proposed Budget
213
4500 Environmental 1,658,732 2,441,617 1,091,480 (1,350,137) (55.3)% 4510 Street Sweeping — — 899,276 899,276 —%
4700 City Engineering 5,734,457 8,152,473 8,587,784 435,311 5.3% 4990 Pw Capital Improvement 22,998,269 118,659,954 — (118,659,954) (100.0)% Department Total 53,218,986 163,511,402 43,591,522 (119,919,880) (73.3)% Department Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits 17,052,317 19,337,279 21,020,943 1,683,664 8.7% Operating Expenses 13,257,401 21,953,271 21,710,461 (242,810) (1.1)% Debt Service & Capital Outlay 22,908,868 122,220,452 860,118 (121,360,334) (99.3)% Transfers Out 400 400 — (400) (100.0)%
Department Total 53,218,986 163,511,402 43,591,522 (119,919,880) (73.3)% Department Expense by Division
Category
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Public Works
Public Works
City of Lancaster Proposed Budget
214
Public Works

Director
Executive Assistant
Technician I
Senior Analyst
(2)
Coordinator I
Specialist II
DRAFT
Public Works
Public Works
City of Lancaster Proposed Budget
215
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,446,010 1,910,394 2,593,135 682,741 35.7% 111 Fleet ISF — 12,443 15,443 3,000 24.1%
214 Gas Tax 123,607 201,534 231,945 30,411 15.1%
420 Sewer Maintenance District 32,270 107,809 61,309 (46,500) (43.1)% 422 Lighting Maintenance District 19,117 56,239 7,489 (48,750) (86.7)% 423 Drainage Maint District 41,794 48,086 25,086 (23,000) (47.8)% Department Total 1,662,798 2,336,505 2,934,407 597,902 25.6% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 580,596 660,696 992,503 331,807 50.2% 5103 Over-Time Salaries 569 — 686 686 —%
5104 Temporary Salaries 79,248 111,939 132,350 20,411 18.2% 5201 Health/Dental/Vision
Insurance
71,081 73,745 155,896 82,151 111.4%
5202 Life Insurance 625 772 1,110 338 43.7%
5203 Accidental Death Dismember 142 177 253 77 43.3%
5204 LT/ST Disability 2,593 2,946 4,112 1,166 39.6%
5205 FICA/Medicare 9,588 9,580 14,401 4,821 50.3%
5206 CalPERS Retirement 198,038 214,183 300,504 86,321 40.3% 5208 Workers' Compensation 29,120 28,859 41,949 13,090 45.4% 5209 Deferred Compensation 35,334 40,101 58,072 17,971 44.8% 5211 Retiree Health Savings 17,477 20,151 26,440 6,289 31.2% 5212 Unemployment 2,662 2,643 3,973 1,330 50.3%
Salary and Benefits Total 1,027,071 1,165,791 1,732,249 566,458 48.6% Operating Expenses
5310 Operating Materials &
Supplies
1,686 6,175 8,850 2,675 43.3%
5311 Postage 71,143 131,250 300 (130,950) (99.8)%
5312 Special Activity Supplies 8,803 10,400 30,400 20,000 192.3% 5315 Uniforms (5,363) 750 7,250 6,500 866.7%
5330 Rentals/Leases 13,000 13,000 13,000 — —%
5360 Computers Hardware 279,970 335,964 302,254 (33,710) (10.0)% 5361 Computers Software 2,331 2,518 — (2,518) (100.0)%
5400 Dues & Memberships 802 5,875 6,625 750 12.8%
5409 General Liability 212,220 254,664 350,294 95,630 37.6% 5413 Government Fees/Licenses — 109,882 112,400 2,518 2.3% 5710 Professional/Technical Service 8,690 100,900 118,900 18,000 17.8% 5720 Advertising — — 2,000 2,000 —%
5730 Printing/Binding — 890 890 — —%
DRAFT
Public Works
Public Works
City of Lancaster Proposed Budget
216
5900 Meetings & Conferences 1,643 3,300 7,619 4,319 130.9% 5910 Travel/Mileage
Reimbursement
1,843 5,500 10,730 5,230 95.1%
5920 Training 38,959 189,646 230,646 41,000 21.6%
Operating Expenses Total 635,726 1,170,714 1,202,158 31,444 2.7% Department Total 1,662,798 2,336,505 2,934,407 597,902 25.6% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Public Works
Maintenance
City of Lancaster Proposed Budget
217
Maintenance

Assistant Director
Administrative
Assistant
Assistant Manager
Supervisor
Traffic Signal
Technician
(2)

T&L MW I/II
(9)
Supervisor
Lead MW
(3)
HE Operator
(5)

MW I/II
(12)
Supervisor
Lead MW
(2)
Maintenance
Worker I/II
(14)
Assistant Manager
Senior Specialist
MW II
Traffic Signal
Electrician
Supervisor
Lead Fleet
Mechanic
Fleet Mechanic I/II
(4)
Fleet Technician
Analyst
DRAFT
Public Works
Maintenance
City of Lancaster Proposed Budget
218
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,652,304 2,334,142 2,860,140 525,998 22.5% 214 Gas Tax 5,806,702 7,694,850 7,621,158 (73,692) (1.0)% 218 Proposition A 93,394 94,126 94,126 — —%
230 State Grants - Other — 172,205 — (172,205) (100.0)% 314 Low-Moderate Income Housing — 12,315 12,315 — —%
423 Drainage Maint District 511,904 751,557 532,274 (219,282) (29.2)% Department Total 8,064,304 11,059,194 11,120,013 60,819 0.5% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 2,492,477 3,195,955 3,319,718 123,763 3.9% 5103 Over-Time Salaries 235,223 367,686 333,110 (34,576) (9.4)% 5104 Temporary Salaries 207,065 320,865 294,915 (25,950) (8.1)% 5201 Health/Dental/Vision
Insurance
758,914 941,048 1,147,530 206,482 21.9%
5202 Life Insurance 3,635 4,537 4,799 261 5.8%
5203 Accidental Death Dismember 829 1,036 1,095 60 5.8% 5204 LT/ST Disability 10,207 13,130 13,289 159 1.2%
5205 FICA/Medicare 43,299 47,834 51,479 3,645 7.6%
5206 CalPERS Retirement 839,711 1,036,107 1,005,124 (30,983) (3.0)% 5208 Workers' Compensation 121,709 144,432 152,505 8,073 5.6% 5209 Deferred Compensation 123,230 159,730 162,564 2,834 1.8% 5211 Retiree Health Savings 63,462 77,461 85,319 7,858 10.1% 5212 Unemployment 12,075 13,196 14,201 1,006 7.6%
Salary and Benefits Total 4,911,837 6,323,016 6,585,647 262,632 4.2% Operating Expenses
5310 Operating Materials &
Supplies
6,055 7,389 7,500 111 1.5%
5314 Fuel 125,852 195,611 262,567 66,956 34.2%
5315 Uniforms 13,696 19,816 21,366 1,550 7.8%
5317 Grafitti Removal 91,671 146,112 85,000 (61,112) (41.8)% 5318 Tide Clean Ups 84,012 125,000 125,000 — —%
5321 Vehicle Operations 1,207,809 1,449,370 1,339,595 (109,775) (7.6)% 5324 Illegal Dumping 22,217 38,981 43,988 5,007 12.8%
5325 Asphalt Operations 97,880 117,451 142,905 25,454 21.7% 5326 Concrete Operations 97,281 153,547 153,547 — —%
5327 Heavy Equipment Operations 6,494 11,336 13,183 1,847 16.3% 5328 Parkway Operations 52,105 117,402 137,088 19,686 16.8% 5330 Rentals/Leases — 15,750 15,750 — —%
5350 Non-Capital Equipment 2,444 2,655 — (2,655) (100.0)% DRAFT
Public Works
Maintenance
City of Lancaster Proposed Budget
219
5360 Computers Hardware 261,077 313,292 441,009 127,718 40.8% 5400 Dues & Memberships 2,884 3,500 3,100 (400) (11.4)% 5409 General Liability 667,719 801,262 667,420 (133,842) (16.7)% 5413 Government Fees/Licenses 609 696 534 (162) (23.3)% 5656 Grant Expense — 172,205 — (172,205) (100.0)%
5700 Services 13,888 13,888 75,000 61,112 440.0%
5710 Professional/Technical Service 223,040 477,257 486,805 9,548 2.0% 5790 Repair & Maintenance
Services
38,017 72,278 305,899 233,621 323.2%
5793 Emergency Damage Repairs 66,208 104,228 104,000 (228) (0.2)% 5802 Water 11,335 18,698 14,000 (4,698) (25.1)%
5900 Meetings & Conferences 2,256 16,149 16,149 — —%
5910 Travel/Mileage
Reimbursement
6,714 7,500 7,500 — —%
5912 Boot/Pant Reimbursement 16,523 24,900 24,600 (300) (1.2)% 5920 Training 15,401 26,699 40,861 14,162 53.0%
Operating Expenses Total 3,133,188 4,452,972 4,534,366 81,394 1.8% Debt Service & Capital Outlay
8000 Capital Improvement 17,380 281,309 — (281,309) (100.0)% 8100 Furniture & Equipment 1,898 1,898 — (1,898) (100.0)% Debt Service & Capital Outlay Total 19,279 283,207 — (283,207) (100.0)% Department Total 8,064,304 11,059,194 11,120,013 60,819 0.5% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Public Works
Transportation
City of Lancaster Proposed Budget
220
Transportation
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 394,793 507,110 238,265 (268,845) (53.0)% 211 Measure M 333,449 343,048 343,048 — —%
214 Gas Tax 380,627 586,022 997,996 411,974 70.3%
422 Lighting Maintenance District 4,917,121 7,424,099 5,995,444 (1,428,655) (19.2)% 501 Lancaster Choice Energy 171,103 259,782 217,286 (42,496) (16.4)% Department Total 6,197,093 9,120,061 7,792,039 (1,328,022) (14.6)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 754,915 1,128,045 1,330,536 202,491 18.0% 5103 Over-Time Salaries 86,170 148,955 171,705 22,750 15.3% 5104 Temporary Salaries 24,701 84,017 71,380 (12,637) (15.0)% 5106 Salaries (Offset) — (237,055) (237,055) — —%
5201 Health/Dental/Vision
Insurance
189,779 317,943 347,217 29,274 9.2%
5202 Life Insurance 940 1,402 1,757 355 25.3%
5203 Accidental Death Dismember 214 320 401 81 25.3%
5204 LT/ST Disability 3,039 4,635 5,313 678 14.6%
5205 FICA/Medicare 12,723 16,407 21,783 5,376 32.8%
5206 CalPERS Retirement 252,752 365,705 402,851 37,147 10.2% 5208 Workers' Compensation 34,942 49,546 64,532 14,986 30.2% 5209 Deferred Compensation 37,526 56,388 65,082 8,694 15.4% 5211 Retiree Health Savings 14,632 22,488 31,127 8,639 38.4% 5212 Unemployment 3,534 4,526 6,009 1,483 32.8%
5216 Fringe Benefits (Offset) — (195,648) (195,648) — —% Salary and Benefits Total 1,415,868 1,767,675 2,086,990 319,316 18.1% Operating Expenses
5310 Operating Materials &
Supplies
2,596 17,316 47,300 29,984 173.2%
5312 Special Activity Supplies 7,377 7,377 402,000 394,623 5,349.6% 5314 Fuel 13,487 36,804 56,771 19,968 54.3%
5315 Uniforms 4,076 11,174 11,174 — —%
5321 Vehicle Operations 219,893 263,755 278,489 14,735 5.6% 5350 Non-Capital Equipment 2,122 2,905 2,905 — —%
5400 Dues & Memberships 1,858 1,860 1,410 (450) (24.2)% 5409 General Liability 202,074 242,489 210,800 (31,689) (13.1)% 5710 Professional/Technical Service 812,149 1,661,321 55,200 (1,606,121) (96.7)% 5790 Repair & Maintenance
Services
36,441 52,997 42,286 (10,711) (20.2)%
DRAFT
Public Works
Transportation
City of Lancaster Proposed Budget
221
5791 Street Light Services 202,062 252,600 252,600 — —% 5792 Traffic Signal Services 507,141 724,245 724,245 — —% 5793 Emergency Damage Repairs 262,190 663,110 603,094 (60,016) (9.1)% 5794 Marking And Striping 43,679 64,473 112,025 47,552 73.8% 5795 Traffic Signage 65,846 124,821 124,512 (309) (0.2)% 5796 Traffic Signal-Multi Jurstict 32,648 109,481 107,846 (1,635) (1.5)% 5804 Electric 2,348,459 2,663,274 2,620,778 (42,496) (1.6)% 5910 Travel/Mileage
Reimbursement
2,736 7,075 5,175 (1,900) (26.9)%
5912 Boot/Pant Reimbursement 5,414 7,200 7,200 — —%
5920 Training 8,977 37,338 39,238 1,900 5.1%
Operating Expenses Total 4,781,225 6,951,613 5,705,049 (1,246,564) (17.9)% Debt Service & Capital Outlay
8100 Furniture & Equipment — 400,773 — (400,773) (100.0)% Debt Service & Capital Outlay Total — 400,773 — (400,773) (100.0)% Department Total 6,197,093 9,120,061 7,792,039 (1,328,022) (14.6)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Public Works
Utility Services
City of Lancaster Proposed Budget
222
Utility Services

Assistant Director
Assistant Manager Senior
Engineering Tech Supervisor
Specialist I
Lead UMW
(2)

UMW I/II
(13)
Analyst
Admin Assistant
Supervisor
Coordinator II
Senior Specialist

MW I/II
(4)
DRAFT
Public Works
Utility Services
City of Lancaster Proposed Budget
223
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 719,457 878,253 887,877 9,624 1.1%
214 Gas Tax 40,253 64,210 70,040 5,830 9.1%
420 Sewer Maintenance District 2,120,714 2,922,189 3,834,247 912,058 31.2% 423 Drainage Maint District 630,449 1,002,570 1,073,172 70,601 7.0% 424 Recycled Water Fund 668,576 914,455 587,843 (326,612) (35.7)% Department Total 4,179,449 5,781,677 6,453,178 671,501 11.6% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,453,677 1,776,838 1,950,109 173,271 9.8% 5103 Over-Time Salaries 30,189 131,732 79,670 (52,062) (39.5)% 5104 Temporary Salaries 44,282 55,000 58,000 3,000 5.5% 5201 Health/Dental/Vision
Insurance
404,299 466,724 578,501 111,777 23.9%
5202 Life Insurance 1,954 2,429 2,538 108 4.5%
5203 Accidental Death Dismember 446 555 579 25 4.5%
5204 LT/ST Disability 7,721 9,496 9,919 423 4.5%
5205 FICA/Medicare 22,430 26,065 28,976 2,911 11.2%
5206 CalPERS Retirement 477,953 576,039 590,442 14,403 2.5% 5208 Workers' Compensation 65,822 78,735 85,063 6,328 8.0% 5209 Deferred Compensation 82,377 101,083 107,178 6,095 6.0% 5211 Retiree Health Savings 32,841 41,155 42,813 1,658 4.0% 5212 Unemployment 6,214 7,190 7,993 803 11.2%
Salary and Benefits Total 2,630,204 3,273,041 3,541,781 268,740 8.2% Operating Expenses
5310 Operating Materials &
Supplies
39,651 78,955 73,955 (5,000) (6.3)%
5311 Postage 119 200 200 — —%
5312 Special Activity Supplies 194 600 600 — —%
5314 Fuel 41,744 50,789 72,254 21,465 42.3%
5315 Uniforms 7,024 14,475 14,475 — —%
5321 Vehicle Operations 301,952 362,343 353,702 (8,641) (2.4)% 5330 Rentals/Leases 2,760 50,450 85,000 34,550 68.5%
5350 Non-Capital Equipment 32,909 54,890 119,390 64,500 117.5% 5360 Computers Hardware 333,423 400,108 453,818 53,711 13.4% 5400 Dues & Memberships 6,932 8,300 8,300 — —%
5409 General Liability 372,954 447,545 400,858 (46,687) (10.4)% 5413 Government Fees/Licenses 29,899 39,020 39,420 400 1.0% 5710 Professional/Technical Service 67,265 310,037 425,708 115,671 37.3% DRAFT
Public Works
Utility Services
City of Lancaster Proposed Budget
224
5790 Repair & Maintenance
Services
58,427 127,405 207,197 79,792 62.6%
5793 Emergency Damage Repairs — 10,000 10,000 — —%
5802 Water 15,692 28,000 28,000 — —%
5804 Electric 64,235 130,000 138,000 8,000 6.2%
5808 Recycled Water Purchase — 115,000 115,000 — —%
5900 Meetings & Conferences 671 26,800 34,850 8,050 30.0% 5910 Travel/Mileage
Reimbursement
11,472 14,550 15,000 450 3.1%
5912 Boot/Pant Reimbursement 5,753 9,000 9,000 — —%
5920 Training 9,064 27,400 10,900 (16,500) (60.2)%
5930 Publications/Journals 44 45 45 — —%
Operating Expenses Total 1,402,184 2,305,912 2,615,673 309,761 13.4% Debt Service & Capital Outlay
8100 Furniture & Equipment 147,061 202,725 295,724 92,999 45.9% Debt Service & Capital Outlay Total 147,061 202,725 295,724 92,999 45.9% Department Total 4,179,449 5,781,677 6,453,178 671,501 11.6% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Public Works
Vehicle Maintenance
City of Lancaster Proposed Budget
225
Vehicle Maintenance
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 242,077 1,111,379 345,518 (765,861) (68.9)% 111 Fleet ISF 2,197,527 4,122,238 4,320,477 198,239 4.8% 214 Gas Tax 23,680 51,851 — (51,851) (100.0)%
420 Sewer Maintenance District 46,077 396,077 — (396,077) (100.0)% 423 Drainage Maint District 214,525 278,375 47,350 (231,025) (83.0)% Department Total 2,723,886 5,959,920 4,713,345 (1,246,575) (20.9)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 442,644 638,549 758,967 120,418 18.9% 5103 Over-Time Salaries 9,156 13,683 18,055 4,372 31.9% 5104 Temporary Salaries 25,662 15,286 43,915 28,629 187.3% 5201 Health/Dental/Vision
Insurance
80,206 120,212 175,263 55,051 45.8%
5202 Life Insurance 552 789 961 172 21.7%
5203 Accidental Death Dismember 126 180 219 39 21.7%
5204 LT/ST Disability 1,773 2,621 3,052 431 16.4%
5205 FICA/Medicare 6,981 9,324 11,267 1,943 20.8%
5206 CalPERS Retirement 149,823 207,013 229,795 22,782 11.0% 5208 Workers' Compensation 20,657 28,131 33,712 5,581 19.8% 5209 Deferred Compensation 21,810 31,890 37,581 5,691 17.8% 5211 Retiree Health Savings 13,245 17,538 19,072 1,534 8.7% 5212 Unemployment 1,929 2,572 3,108 536 20.8%
Salary and Benefits Total 774,565 1,087,789 1,334,968 247,179 22.7% Operating Expenses
5310 Operating Materials &
Supplies
2,352 5,000 5,000 — —%
5314 Fuel 411,904 533,519 736,090 202,572 38.0%
5315 Uniforms 4,123 9,300 9,300 — —%
5320 Bulk Vehicle Maint Supplies 32,315 45,222 53,215 7,993 17.7% 5321 Vehicle Operations 312,816 434,427 600,059 165,633 38.1% 5322 Vehicle Upfitting 27,382 133,873 144,842 10,968 8.2% 5323 Electric Vehicle Charging 3 500 — (500) (100.0)%
5330 Rentals/Leases 135,810 500,985 595,950 94,965 19.0% 5350 Non-Capital Equipment 2,968 21,757 21,757 — —%
5400 Dues & Memberships — 267 267 — —%
5409 General Liability 112,548 135,057 113,566 (21,491) (15.9)% 5413 Government Fees/Licenses 5,757 8,784 8,784 — —%
DRAFT
Public Works
Vehicle Maintenance
City of Lancaster Proposed Budget
226
5700 Services 32,329 51,900 51,900 — —%
5710 Professional/Technical Service 26,990 116,687 266,403 149,716 128.3% 5790 Repair & Maintenance
Services
27,223 70,764 46,950 (23,814) (33.7)%
5793 Emergency Damage Repairs 92,583 119,867 150,000 30,133 25.1% 5900 Meetings & Conferences 1,490 2,865 2,850 (15) (0.5)% 5910 Travel/Mileage
Reimbursement
1,118 4,716 4,200 (516) (10.9)%
5912 Boot/Pant Reimbursement 2,695 2,850 2,850 — —%
Operating Expenses Total 1,232,406 2,198,339 2,813,983 615,644 28.0% Debt Service & Capital Outlay
8100 Furniture & Equipment 92,269 120,441 6,194 (114,247) (94.9)% 8200 Vehicles 624,646 2,553,352 558,200 (1,995,152) (78.1)% Debt Service & Capital Outlay Total 716,915 2,673,793 564,394 (2,109,399) (78.9)% Department Total 2,723,886 5,959,920 4,713,345 (1,246,575) (20.9)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Public Works
Environmental
City of Lancaster Proposed Budget
227
Environmental
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 805,891 1,083,670 1,292,170 208,500 19.2% 214 Gas Tax 162,355 196,227 — (196,227) (100.0)%
215 Gas Tax - Sb 1 188,205 396,089 (244,751) (640,840) (161.8)% 224 Recycling 202,589 465,937 44,061 (421,876) (90.5)%
423 Drainage Maint District 299,693 299,693 — (299,693) (100.0)% Department Total 1,658,732 2,441,617 1,091,480 (1,350,137) (55.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 421,744 758,815 451,626 (307,189) (40.5)% 5103 Over-Time Salaries 9,020 10,000 10,000 — —%
5104 Temporary Salaries 67,811 127,530 63,000 (64,530) (50.6)% 5106 Salaries (Offset) — (136,062) (136,062) — —%
5201 Health/Dental/Vision
Insurance
84,466 185,564 77,440 (108,124) (58.3)%
5202 Life Insurance 500 919 487 (432) (47.0)%
5203 Accidental Death Dismember 114 210 111 (99) (47.0)% 5204 LT/ST Disability 2,576 4,128 2,804 (1,323) (32.1)% 5205 FICA/Medicare 7,257 11,003 6,549 (4,454) (40.5)%
5206 CalPERS Retirement 146,945 246,003 136,740 (109,262) (44.4)% 5208 Workers' Compensation 21,506 33,236 19,312 (13,924) (41.9)% 5209 Deferred Compensation 24,513 42,022 26,207 (15,814) (37.6)% 5211 Retiree Health Savings 9,050 16,898 8,531 (8,367) (49.5)% 5212 Unemployment 2,005 3,035 1,807 (1,229) (40.5)%
5216 Fringe Benefits (Offset) — (108,689) (108,689) — —% Salary and Benefits Total 797,509 1,194,612 559,863 (634,748) (53.1)% Operating Expenses
5310 Operating Materials &
Supplies
688 3,832 10,500 6,668 174.0%
5312 Special Activity Supplies — 5,000 5,000 — —%
5314 Fuel 20,313 30,547 8,172 (22,375) (73.2)%
5315 Uniforms 1,980 6,350 6,350 — —%
5321 Vehicle Operations 177,117 212,540 38,623 (173,918) (81.8)% 5350 Non-Capital Equipment — 1,668 — (1,668) (100.0)%
5409 General Liability 125,645 150,774 125,566 (25,208) (16.7)% 5413 Government Fees/Licenses 1,675 1,675 1,845 170 10.1% 5656 Grant Expense 178,522 398,407 44,061 (354,346) (88.9)% 5710 Professional/Technical Service 31,582 77,125 236,500 159,375 206.6% DRAFT
Public Works
Environmental
City of Lancaster Proposed Budget
228
5797 Street Sweeping 299,693 299,693 — (299,693) (100.0)% 5799 Hazardous Materials Services 20,466 53,994 50,000 (3,994) (7.4)% 5900 Meetings & Conferences 1,030 2,885 2,885 — —%
5910 Travel/Mileage
Reimbursement
1,296 1,300 1,300 — —%
5920 Training 815 815 815 — —%
Operating Expenses Total 860,823 1,246,605 531,616 (714,989) (57.4)% Transfers Out
6999 Inter-Fund Transfers Out 400 400 — (400) (100.0)%
Transfers Out Total 400 400 — (400) (100.0)%
Department Total 1,658,732 2,441,617 1,091,480 (1,350,137) (55.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Public Works
Street Sweeping
City of Lancaster Proposed Budget
229
Street Sweeping
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund — — 899,276 899,276 —%
Department Total — — 899,276 899,276 —%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries — — 254,715 254,715 —%
5103 Over-Time Salaries — — 21,163 21,163 —%
5104 Temporary Salaries — — 35,000 35,000 —%
5201 Health/Dental/Vision
Insurance
— — 103,257 103,257 —%
5202 Life Insurance — — 442 442 —%
5203 Accidental Death Dismember — — 101 101 —%
5204 LT/ST Disability — — 1,047 1,047 —%
5205 FICA/Medicare — — 4,000 4,000 —%
5206 CalPERS Retirement — — 77,121 77,121 —%
5208 Workers' Compensation — — 12,083 12,083 —%
5209 Deferred Compensation — — 12,736 12,736 —%
5211 Retiree Health Savings — — 9,300 9,300 —%
5212 Unemployment — — 1,104 1,104 —%
Salary and Benefits Total — — 532,069 532,069 —%
Operating Expenses
5310 Operating Materials &
Supplies
— — 47,150 47,150 —%
5314 Fuel — — 38,708 38,708 —%
5315 Uniforms — — 4,750 4,750 —%
5321 Vehicle Operations — — 182,949 182,949 —%
5330 Rentals/Leases — — 30,000 30,000 —%
5710 Professional/Technical Service — — 30,000 30,000 —% 5755 Landscape Contracts — — 31,250 31,250 —%
5912 Boot/Pant Reimbursement — — 2,400 2,400 —%
Operating Expenses Total — — 367,207 367,207 —%
Department Total — — 899,276 899,276 —%
DRAFT
Public Works
City Engineering
City of Lancaster Proposed Budget
230
City Engineering

Lancaster City CouncilJune 9, 2026

Lancaster City Council
June 9, 2026