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

City Engineer
Specialist II
Analyst
Specialist I/II
(2)
Technician I
(2)
Senior Civil
Engineer
Assistant Engineer
(4)
Admin Assistant
(2)
Senior Traffic
Engineer
Sr Engineering
Tech
Specialist I/II
Senior Civil
Engineer
Assistant Engineer
(4)
Associate
Engineer
Technician I
Analyst
Manager
Senior Inspector
Inspector
(2)
Senior Inspector
Inspector
(2)
DRAFT
Public Works
City Engineering
City of Lancaster Proposed Budget
231
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 5,533,547 7,299,514 8,109,749 810,235 11.1% 214 Gas Tax 31,835 52,981 78,035 25,054 47.3%
230 State Grants - Other 169,075 599,978 — (599,978) (100.0)% 422 Lighting Maintenance District — 200,000 400,000 200,000 100.0% Department Total 5,734,457 8,152,473 8,587,784 435,311 5.3% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 2,691,743 4,048,246 4,116,846 68,600 1.7% 5103 Over-Time Salaries 364 — 1,418 1,418 —%
5104 Temporary Salaries 23,333 52,981 78,035 25,054 47.3% 5106 Salaries (Offset) — (1,348,256) (1,348,256) — —%
5201 Health/Dental/Vision
Insurance
541,063 767,319 804,874 37,555 4.9%
5202 Life Insurance 3,173 4,501 4,579 78 1.7%
5203 Accidental Death Dismember 725 1,027 1,045 18 1.7% 5204 LT/ST Disability 16,390 22,975 22,411 (564) (2.5)% 5205 FICA/Medicare 39,584 56,679 59,715 3,036 5.4%
5206 CalPERS Retirement 868,402 1,267,242 1,246,473 (20,769) (1.6)% 5208 Workers' Compensation 121,607 171,000 175,559 4,559 2.7% 5209 Deferred Compensation 139,738 208,186 206,767 (1,419) (0.7)% 5210 Pers Long Term Care 951 1,080 1,080 — —%
5211 Retiree Health Savings 64,200 85,485 89,103 3,618 4.2% 5212 Unemployment 11,112 15,636 16,473 837 5.4%
5214 Fringe Benefits 225 — — — —%
5216 Fringe Benefits (Offset) — (828,746) (828,746) — —% Salary and Benefits Total 4,522,609 4,525,357 4,647,376 122,019 2.7% 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)% DRAFT
Public Works
City Engineering
City of Lancaster Proposed Budget
232
5656 Grant Expense 191,587 679,838 — (679,838) (100.0)% 5710 Professional/Technical Service 178,618 1,883,885 2,335,000 451,115 23.9% 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%
5920 Training 390 7,037 17,681 10,644 151.3%
5930 Publications/Journals — 2,314 2,149 (165) (7.1)%
Operating Expenses Total 1,211,848 3,627,116 3,940,409 313,292 8.6% Department Total 5,734,457 8,152,473 8,587,784 435,311 5.3% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Parks, Arts, Recreation, and
Community Services
DRAFT
Parks, Arts, Recreation, and Community Services
City of Lancaster Proposed Budget
234
Department Expense by Fund
Fund
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 27,455,158 34,780,146 33,318,959 (1,461,187) (4.2)% 203 Dwelling Unit/Park In-Lieu 118,787 117,371 72,119 (45,252) (38.6)% 210 Measure A 199,143 615,652 — (615,652) (100.0)%
218 Proposition A 181,870 569,139 861,385 292,246 51.3% 230 State Grants - Other — 7,174 — (7,174) (100.0)%
300 Federal Grants - Other 2,237 2,567,838 — (2,567,838) (100.0)% 314 Low-Moderate Income Housing 105,000 135,565 — (135,565) (100.0)% 412 Biological Impact Fees 9,950 9,950 9,950 — —%
413 Urban Structures Impact Fee 80,579 158,117 — (158,117) (100.0)% 530 Lancaster Financing Authority — 37,932 — (37,932) (100.0)% 650 Antelope Valley Fair 187,349 235,027 221,180 (13,847) (5.9)% Department Total 28,340,074 39,233,912 34,483,593 (4,750,319) (12.1)% Department Expense by Division
Category
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
6000 Parcs 3,175,079 4,396,075 3,727,092 (668,983) (15.2)% 6010 Passports 124,820 138,865 151,163 12,298 8.9%
6020 Parcs Marketing — — 966,629 966,629 —%
6200 Community Center 836,520 1,043,122 997,682 (45,440) (4.4)% 6210 Community Services 1,008,604 1,230,360 991,983 (238,376) (19.4)% 6220 Youth Services 485,420 577,423 448,389 (129,034) (22.3)% 6230 Community Recreation 236,950 343,394 291,053 (52,341) (15.2)% 6250 Youth Development 203,419 304,749 299,735 (5,014) (1.6)% 6260 Senior Services 28,338 70,700 230,655 159,955 226.2% 6270 Project Stride — — 222,363 222,363 —%
6300 Facilities/Maintenance 12,212,052 14,270,911 15,575,272 1,304,361 9.1% 6400 Recreation 1,986,945 2,629,208 2,203,940 (425,268) (16.2)% 6410 Athletics 655,299 641,670 679,995 38,325 6.0%
6430 Special Classes 400,622 452,317 456,526 4,209 0.9% 6440 Impact Program 180,993 338,366 439,525 101,159 29.9% 6500 Special Events 1,235,238 1,411,782 1,705,803 294,021 20.8% 6600 Arts And Museums 2,197,583 2,753,081 2,806,624 53,543 1.9% 6700 Performing Arts Center 1,867,474 2,227,925 2,067,984 (159,941) (7.2)% 6990 Parcs Capital Improvement 1,317,369 6,168,939 — (6,168,939) (100.0)% 7500 Antelope Valley Fair 187,349 235,027 221,180 (13,847) (5.9)% Department Total 28,340,074 39,233,912 34,483,593 (4,750,319) (12.1)% DRAFT
Parks, Arts, Recreation, and Community Services

City of Lancaster Proposed Budget
235
Department Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits 13,288,714 15,399,075 16,672,811 1,273,736 8.3% Operating Expenses 13,494,715 17,235,279 17,544,756 309,477 1.8% Debt Service & Capital Outlay 1,547,459 6,599,558 266,026 (6,333,532) (96.0)% Transfers Out 9,186 — — — —%
Department Total 28,340,074 39,233,912 34,483,593 (4,750,319) (12.1)% DRAFT
Parks, Arts, Recreation, and Community Services
PARCS
City of Lancaster Proposed Budget
236
PARCS

Director
Admin Assistant
Assistant Director
Admin Assistant
Assistant Director Senior Analyst
(2)
Admin Assistant
Technician I
(2)
Manager
DRAFT
Parks, Arts, Recreation, and Community Services
PARCS
City of Lancaster Proposed Budget
237
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 2,900,222 4,023,146 3,645,023 (378,123) (9.4)% 203 Dwelling Unit/Park In-Lieu 77,287 72,119 72,119 — —% 210 Measure A 187,619 187,619 — (187,619) (100.0)%
300 Federal Grants - Other — 103,241 — (103,241) (100.0)% 412 Biological Impact Fees 9,950 9,950 9,950 — —%
Department Total 3,175,079 4,396,075 3,727,092 (668,983) (15.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 660,320 786,108 684,261 (101,846) (13.0)% 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 — —%
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)%
5333 Memorial Bench Expense — — 20,000 20,000 —%
Salary and Benefits Total 1,299,570 1,502,959 1,413,206 (89,753) (6.0)% 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)% 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%
DRAFT
Parks, Arts, Recreation, and Community Services
PARCS
City of Lancaster Proposed Budget
238
5656 Grant Expense 178,910 282,151 — (282,151) (100.0)% 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
53,885 80,932 75,761 (5,171) (6.4)%
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 162,650 472,119 402,579 (69,539) (14.7)% Operating Expenses Total 1,827,349 2,854,142 2,273,885 (580,257) (20.3)% Debt Service & Capital Outlay
8100 Furniture & Equipment 38,974 38,974 40,000 1,026 2.6% Debt Service & Capital Outlay Total 38,974 38,974 40,000 1,026 2.6% Transfers Out
6999 Inter-Fund Transfers Out 9,186 — — — —%
Transfers Out Total 9,186 — — — —%
Department Total 3,175,079 4,396,075 3,727,092 (668,983) (15.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Parks, Arts, Recreation, and Community Services
Passports
City of Lancaster Proposed Budget
239
Passports
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 124,820 138,865 151,163 12,298 8.9%
Department Total 124,820 138,865 151,163 12,298 8.9%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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%
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%
Salary and Benefits Total 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)% Operating Expenses Total 17,390 21,603 18,242 (3,361) (15.6)% Department Total 124,820 138,865 151,163 12,298 8.9%
DRAFT
Parks, Arts, Recreation, and Community Services
PARCS Marketing
City of Lancaster Proposed Budget
240
PARCS Marketing
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund — — 966,629 966,629 —%
Department Total — — 966,629 966,629 —%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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 —%
Salary and Benefits Total — — 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 —%
Operating Expenses Total — — 375,310 375,310 —%
Department Total — — 966,629 966,629 —%
DRAFT
Parks, Arts, Recreation, and Community Services
Community Center
City of Lancaster Proposed Budget
241
Community Center
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 836,520 1,043,122 997,682 (45,440) (4.4)% Department Total 836,520 1,043,122 997,682 (45,440) (4.4)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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%
Salary and Benefits Total 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)%
DRAFT
Parks, Arts, Recreation, and Community Services
Community Center
City of Lancaster Proposed Budget
242
5930 Publications/Journals 111 1,111 1,111 — —%
Operating Expenses Total 388,493 537,741 406,397 (131,344) (24.4)% Debt Service & Capital Outlay
8100 Furniture & Equipment 10,791 10,800 10,800 — —%
Debt Service & Capital Outlay Total 10,791 10,800 10,800 — —% Department Total 836,520 1,043,122 997,682 (45,440) (4.4)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Parks, Arts, Recreation, and Community Services
Community Services
City of Lancaster Proposed Budget
243
Community Services

Assistant Director
Manager
Supervisor Supervisor
Coordinator I
(2)
Supervisor
Coordinator I
Senior Specialist Coordinator I
(2)
DRAFT
Parks, Arts, Recreation, and Community Services
Community Services
City of Lancaster Proposed Budget
244
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,008,604 1,230,360 991,983 (238,376) (19.4)% Department Total 1,008,604 1,230,360 991,983 (238,376) (19.4)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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)%
Salary and Benefits Total 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)%
Operating Expenses Total 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)% Debt Service & Capital Outlay Total 25,000 25,000 12,500 (12,500) (50.0)% Department Total 1,008,604 1,230,360 991,983 (238,376) (19.4)% DRAFT
Parks, Arts, Recreation, and Community Services
Youth Services
City of Lancaster Proposed Budget
245
Youth Services
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 485,420 577,423 448,389 (129,034) (22.3)% Department Total 485,420 577,423 448,389 (129,034) (22.3)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 117,573 132,893 95,117 (37,776) (28.4)% 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)%
Salary and Benefits Total 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)%
Operating Expenses Total 94,181 124,783 104,242 (20,542) (16.5)% Debt Service & Capital Outlay
8100 Furniture & Equipment 10,791 10,791 10,791 — —%
Debt Service & Capital Outlay Total 10,791 10,791 10,791 — —% Department Total 485,420 577,423 448,389 (129,034) (22.3)% DRAFT
Parks, Arts, Recreation, and Community Services
Community Recreation
City of Lancaster Proposed Budget
246
Community Recreation
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 233,350 263,394 291,053 27,659 10.5%
218 Proposition A 3,600 80,000 — (80,000) (100.0)%
Department Total 236,950 343,394 291,053 (52,341) (15.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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%
Salary and Benefits Total 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)% 5656 Grant Expense 3,600 80,000 — (80,000) (100.0)%
5700 Services 6,025 7,800 10,000 2,200 28.2%
5920 Training 10 200 — (200) (100.0)%
Operating Expenses Total 34,580 130,052 28,371 (101,681) (78.2)% Department Total 236,950 343,394 291,053 (52,341) (15.2)% DRAFT
Parks, Arts, Recreation, and Community Services
Youth Development
City of Lancaster Proposed Budget
247
Youth Development
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 203,419 304,749 299,735 (5,014) (1.6)% Department Total 203,419 304,749 299,735 (5,014) (1.6)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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%
Salary and Benefits Total 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)%
Operating Expenses Total 46,005 81,503 63,242 (18,261) (22.4)% Department Total 203,419 304,749 299,735 (5,014) (1.6)% DRAFT
Parks, Arts, Recreation, and Community Services
Senior Services
City of Lancaster Proposed Budget
248
Senior Services
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 26,102 66,200 230,655 164,455 248.4%
300 Federal Grants - Other 2,237 4,500 — (4,500) (100.0)% Department Total 28,338 70,700 230,655 159,955 226.2%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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 —%
Salary and Benefits Total 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)%
5656 Grant Expense 2,237 4,500 — (4,500) (100.0)%
5700 Services — 9,000 9,000 — —%
Operating Expenses Total 17,113 40,240 35,740 (4,500) (11.2)% Department Total 28,338 70,700 230,655 159,955 226.2%
DRAFT
Parks, Arts, Recreation, and Community Services
Project Stride
City of Lancaster Proposed Budget
249
Project Stride
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund — — 222,363 222,363 —%
Department Total — — 222,363 222,363 —%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5104 Temporary Salaries — — 172,263 172,263 —%
Salary and Benefits Total — — 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 —%
Operating Expenses Total — — 50,100 50,100 —%
Department Total — — 222,363 222,363 —%
DRAFT
Parks, Arts, Recreation, and Community Services
Facilities/Maintenance
City of Lancaster Proposed Budget
250
Facilities/Maintenance

Manager
Supervisor
Maintenance
Worker I Specialist II
Lead Utility
Maintenace
Worker
Maintenance
Worker I/II
(3)
Lead Maintenance
Worker
Maintenance
Worker I/II
(3)
Supervisor
Lead Maintenance
Worker
Maintenance
Worker I/II
(3)
Lead Maintenance
Worker
Facilities
Maintenance
Worker
Senior Custodian
Maintenance
Worker I/II
(3)
DRAFT
Parks, Arts, Recreation, and Community Services
Facilities/Maintenance
City of Lancaster Proposed Budget
251
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 12,043,063 13,878,894 14,713,886 834,992 6.0% 210 Measure A 11,524 11,524 — (11,524) (100.0)%
218 Proposition A 157,465 380,493 861,385 480,893 126.4% Department Total 12,212,052 14,270,911 15,575,272 1,304,361 9.1% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
Salary and Benefits
5101 Full-Time Salaries 1,584,884 1,881,671 2,232,512 350,841 18.6% 5103 Over-Time Salaries 133,703 197,452 166,901 (30,551) (15.5)% 5104 Temporary Salaries 1,333,011 1,665,073 1,863,086 198,013 11.9% 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 44,272 28,286 34,792 6,505 23.0%
5206 CalPERS Retirement 560,611 606,289 675,946 69,657 11.5% 5208 Workers' Compensation 128,340 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 12,263 7,803 9,598 1,795 23.0%
Salary and Benefits Total 4,359,303 5,118,630 5,856,008 737,378 14.4% Operating Expenses
5310 Operating Materials &
Supplies
288,340 361,140 336,400 (24,740) (6.9)%
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
1,944,489 2,537,319 3,120,477 583,158 23.0%
DRAFT
Parks, Arts, Recreation, and Community Services
Facilities/Maintenance
City of Lancaster Proposed Budget
252
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 — —%
Operating Expenses Total 7,710,541 8,964,846 9,592,329 627,483 7.0% Debt Service & Capital Outlay
8100 Furniture & Equipment 142,208 187,435 126,935 (60,500) (32.3)% Debt Service & Capital Outlay Total 142,208 187,435 126,935 (60,500) (32.3)% Department Total 12,212,052 14,270,911 15,575,272 1,304,361 9.1% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Parks, Arts, Recreation, and Community Services
Recreation
City of Lancaster Proposed Budget
253
Recreation

Manager
Assistant Manager
Supervisor
Coordinator I
(2)
Supervisor
Coordinator I
(2)
Supervisor
Coordinator I
DRAFT
Parks, Arts, Recreation, and Community Services
Recreation
City of Lancaster Proposed Budget
254
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,986,945 2,629,208 2,203,940 (425,268) (16.2)% Department Total 1,986,945 2,629,208 2,203,940 (425,268) (16.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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)%
Salary and Benefits Total 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)%
DRAFT
Parks, Arts, Recreation, and Community Services
Recreation
City of Lancaster Proposed Budget
255
5920 Training 1,134 4,334 5,300 966 22.3%
Operating Expenses Total 453,163 602,528 579,187 (23,341) (3.9)% Debt Service & Capital Outlay
8100 Furniture & Equipment 2,326 140,644 65,000 (75,644) (53.8)% Debt Service & Capital Outlay Total 2,326 140,644 65,000 (75,644) (53.8)% Department Total 1,986,945 2,629,208 2,203,940 (425,268) (16.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Parks, Arts, Recreation, and Community Services
Athletics
City of Lancaster Proposed Budget
256
Athletics
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 655,299 641,670 679,995 38,325 6.0%
Department Total 655,299 641,670 679,995 38,325 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 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%
Salary and Benefits Total 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)%
Operating Expenses Total 124,720 167,095 179,731 12,636 7.6% Debt Service & Capital Outlay
8100 Furniture & Equipment — 16,975 — (16,975) (100.0)% Debt Service & Capital Outlay Total — 16,975 — (16,975) (100.0)% Department Total 655,299 641,670 679,995 38,325 6.0%
DRAFT
Parks, Arts, Recreation, and Community Services
Special Classes
City of Lancaster Proposed Budget
257
Special Classes
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 400,622 452,317 456,526 4,209 0.9%
Department Total 400,622 452,317 456,526 4,209 0.9%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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%
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%
Salary and Benefits Total 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 —%
Operating Expenses Total 79,480 95,324 83,091 (12,233) (12.8)% Department Total 400,622 452,317 456,526 4,209 0.9%
DRAFT
Parks, Arts, Recreation, and Community Services
Impact Program
City of Lancaster Proposed Budget
258
Impact Program
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 180,993 338,366 439,525 101,159 29.9%
Department Total 180,993 338,366 439,525 101,159 29.9%
Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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%
Salary and Benefits Total 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)% 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 — —%
Operating Expenses Total 57,503 192,182 171,683 (20,499) (10.7)% Department Total 180,993 338,366 439,525 101,159 29.9%
DRAFT
Parks, Arts, Recreation, and Community Services
Special Events
City of Lancaster Proposed Budget
259
Special Events
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,235,238 1,411,782 1,705,803 294,021 20.8% Department Total 1,235,238 1,411,782 1,705,803 294,021 20.8% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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%
Salary and Benefits Total 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)% Operating Expenses Total 880,750 984,207 1,044,889 60,682 6.2% Department Total 1,235,238 1,411,782 1,705,803 294,021 20.8% DRAFT
Parks, Arts, Recreation, and Community Services
Arts And Museums
City of Lancaster Proposed Budget
260
Arts And Museums

Assistant Director
Assistant Manager
(LPAC)
Supervisor
(2)
Manager
(Museum)
Supervisor
Coordinator I Senior Specialist
DRAFT
Parks, Arts, Recreation, and Community Services
Arts And Museums
City of Lancaster Proposed Budget
261
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 2,197,583 2,753,081 2,806,624 53,543 1.9% Department Total 2,197,583 2,753,081 2,806,624 53,543 1.9% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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)%
Salary and Benefits Total 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)% DRAFT
Parks, Arts, Recreation, and Community Services
Arts And Museums
City of Lancaster Proposed Budget
262
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)% Operating Expenses Total 590,968 920,046 1,122,751 202,705 22.0% Department Total 2,197,583 2,753,081 2,806,624 53,543 1.9% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Parks, Arts, Recreation, and Community Services
Performing Arts Center
City of Lancaster Proposed Budget
263
Performing Arts Center
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
101 General Fund 1,867,474 2,227,925 2,067,984 (159,941) (7.2)% Department Total 1,867,474 2,227,925 2,067,984 (159,941) (7.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
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)%
Salary and Benefits Total 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 — —%
DRAFT
Parks, Arts, Recreation, and Community Services
Performing Arts Center
City of Lancaster Proposed Budget
264
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 — —%
Operating Expenses Total 769,400 978,187 935,628 (42,559) (4.4)% Department Total 1,867,474 2,227,925 2,067,984 (159,941) (7.2)% Division Expense by Category
Classification
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
DRAFT
Parks, Arts, Recreation, and Community Services
Antelope Valley Fair
City of Lancaster Proposed Budget
265
Antelope Valley Fair
Division Expense by Fund
Fund Funding Source
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget Difference % Change
650 Antelope Valley Fair 187,349 235,027 221,180 (13,847) (5.9)% Department Total 187,349 235,027 221,180 (13,847) (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 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)%
Salary and Benefits Total 187,349 235,027 221,180 (13,847) (5.9)% Department Total 187,349 235,027 221,180 (13,847) (5.9)% DRAFT
DRAFT
Personnel Analysis
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
268
Personnel by Department and Division
Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
Administration - CMO
City Manager 1 1 1
Assistant City Manager 1 1 1
Senior IT Analyst 0 1 1
Analyst 0 1 1
Coordinator I/II 0 1 1
Administrative Assistant 1 2 1
3 7 6
Administrative Services, LCE, Energy & Emergency Operations - CMO Assistant Director 1 0 0
Analyst 1 0 0
Coordinator I/II/III 6 0 0
Administrative Assistant 1 0 0
9 0 0
Air Quality Management District - CMO
Director 1 0 0
Analyst 1 0 0
Planner 1 0 0
Engineering Technician 1 0 0
Senior Inspector 1 0 0
Inspector 1 0 0
Specialist I 1 0 0
7 0 0
City Clerk- CMO
City Clerk 1 1 1
Analyst 1 0 0
Assistant City Clerk 1 1 1
Coordinator I 1 1 1
Administrative Assistant 1 1 1
Manager 0 1 1
Senior Specialist 0 1 1
5 6 6
Communications - CMO
Assistant Director - PIO 0 0 0
Manager 1 0 0
Assistant Manager 1 0 0
Senior Specialist 2 0 0
Coordinator I 1 0 0
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
269
Technician I 0 0 0
5 0 0
Human Resources - CMO
Assistant Director 1 0 0
Manager 1 0 0
Assistant Manager 0 0 0
Senior Coordinator 1 0 0
Senior Analyst 1 0 0
Coordinator III/II/I 5 0 0
Specialist II/I 2 0 0
11 0 0
Economic Development & Emergency Operations - CMO
Manager 0 1 1
Supervisor 0 1 1
Coordinator I/II/III 0 1 2
Emergency Management
Administrator
0 1 1
0 4 5

TOTAL CITY MANAGER'S
OFFICE
40 17 17
Deputy City Manager formerly Senior Director
Senior Analyst 0 1 1
Administrative Assistant 0 1 1
0 3 3
Air Quality Management District
Director 0 1 1
Analyst 0 1 1
Coordinator I 0 1 1
Engineering Technician 0 1 1
Senior Inspector 0 1 1
Inspector 0 1 1
Specialist I 0 1 1
0 7 7
City Clerk
City Clerk
Analyst 0 0 0
Assistant City Clerk 0 0 0
Coordinator I 0 0 0
Administrative Assistant 0 0 0
Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
270
0 0 0
Human Resources
Assistant Director
Manager 0 1 1
Assistant Manager 0 1 1
Senior Analyst 0 1 1
Coordinator III/II/I 0 5 5
Specialist II/I 0 2 2
0 10 10
Finance & LCE
Assistant Director
Manager 0 1 1
Supervisor 0 1 1
Senior Analyst 0 1 1
Analyst 0 2 2
Coordinator II 0 1 1
Accountant 0 3 3
Senior Specialist 0 0 0
Administrative Assistant 0 1 1
Technician II/I 0 3 2
Purchasing Agent 0 0 0
0 14 13
Procurement & Risk
Manager
Analyst 0 1 1
Purchasing Agent 0 2 2
Coordinator I 0 0 1
0 4 5
Information Technology
Assistant Director
Manager 0 1 1
Senior IT Analyst 0 0 1
IT Analyst II 0 1 0
IT Analyst I 0 2 2
Coordinator II 0 1 1
Specialist I 0 2 2
0 8 8

TOTAL ADMINISTRATIVE

SERVICES
0 46 46
COMMUNITY DEVELOPMENT 2024-2025 Approved 2025-2026 Approved 2026-2027 Proposed Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
271
Director
Assistant Director 0 1 1
Manager 0 1 1
Senior Analyst 1 0 0
Coordinator III 0 0 0
Analyst 1 0 0
Senior Specialist 0 0 0
Specialist I 0 0 0
Administrative Assistant 2 1 1
5 4 4
Community Real Estate &
Economic Development - CD
Assistant Director
Manager 2 0 0
Assistant Manager 1 0 0
Analyst 1 0 0
Supervisor 1 0 0
Coordinator II 1 0 0
Senior Specialist 4 0 0
Administrative Assistant 1 0 0
Technician I 1 0 0
13 0 0
Community Preservation,
Communication, & Housing - CD
Manager
Assistant Manager 0 1 1
Analyst 0 1 1
Senior Specialist 0 3 3
Specialist I 0 3 5
Administrative Assistant 0 1 2
Technician I 0 7 6
0 18 20
Beautification - CD
Supervisor
Specialist I 0 1 1
Technician I 0 1 1
0 3 3
Planning - CD
Manager
Senior Planner 0 1 1
Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
272
Associate Planner formerly
Planner
0 3 3
Assistant Planner 0 1 1
Specialist I 0 1 1
0 7 7
Building & Safety - CD
Chief Building Official
Associate Civil Engineer formerly
Engineer
0 2 2
Senior Inspector 0 1 1
Inspector 0 4 4
Coordinator I 0 1 1
Specialist I 0 1 1
Technician I/II 0 2 2
0 12 12
Development & Beautification -
CD
Assistant Director
Chief Building Official 1 0 0
Manager 1 0 0
Assistant Manager 1 0 0
Engineer 2 0 0
Senior Planner 2 0 0
Planner 3 0 0
Coordinator III/I 2 0 0
Senior Specialist 1 0 0
Inspector 5 0 0
Administrative Assistant 1 0 0
Technician II 2 0 0
22 0 0

TOTAL COMMUNITY

DEVELOPMENT
40 44 46

FINANCE & INFORMATION

TECHNOLOGY
2024-2025 Approved 2025-2026 Approved 2026-2027 Proposed Director
Senior Analyst 1 0 0
Administrative Assistant 1 0 0
3 0 0
Finance - FIT
Assistant Director
Manager 2 0 0
Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
273
Supervisor 1 0 0
Accountant 4 0 0
Senior Specialist 1 0 0
Administrative Assistant 1 0 0
Technician II/I 3 0 0
Purchasing Agent 2 0 0
15 0 0
Information Technology - FIT
Assistant Director
IT Analyst II 1 0 0
IT Analyst I 2 0 0
Coordinator II 1 0 0
Specialist I 2 0 0
7 0 0

TOTAL FINANCE &

INFORMATION TECHNOLOGY
25 0 0

PARKS, ARTS, RECREATION &

COMMUNITY SERVICES
2024-2025 Approved 2025-2026 Approved 2026-2027 Proposed Director
Assistant Director 0 2 2
Senior Analyst 1 1 2
Analyst 1 1 0
Manager 0 0 1
Supervisor 0 1 0
Administrative Assistant 2 3 3
Technician I 1 2 2
6 11 11
Arts & Community Programs -
PARCS
Assistant Director
Manager 2 2 2
Assistant Manager 1 1 1
Supervisor 5 6 6
Senior Specialist 0 2 2
Coordinator I 7 6 6
16 17 17
Parks Maintenance & Facilities -
PARCS
Assistant Director
Manager 0 0 1
Assistant Manager 1 1 0
Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
274
Supervisor 2 2 2
Specialist II 1 1 1
Lead Utility Maintenance Worker 0 1 1
Lead Maintenance Worker 5 3 3
Facilities Maintenance Worker 1 1 1
Senior Custodian 1 1 1
Maintenance Worker I/II 10 11 13
22 21 23
Recreation - PARCS
Manager
Assistant Manager 1 1 1
Supervisor 3 3 3
Coordinator I 5 5 5
Maintenance Worker I/II 1 0 0
11 10 10

TOTAL PARKS, ARTS,

RECREATION & COMMUNITY

SERVICES
55 59 61
POLICE 2024-2025 Approved 2025-2026 Approved 2026-2027 Proposed Chief of Police
Assistant Chief of Police 0 1 1
Manager 1 0 0
Assistant Manager 1 0 0
Coordinator I/II 1 1 1
Specialist I 1 0 0
Executive Assistant 0 0 1
Administrative Assistant 1 1 0
Technician I 2 0 0
8 4 4
Law Enforcement & Intel Center -
PD
Assistant Chief of Police
Sergeant 1 6 7
Manager 1 0 0
Police Officer 6 27 30
Senior Coordinator 0 0 1
Analyst 1 1 2
Supervisor 2 0 0
Senior Specialist 3 1 1
Coordinator I 1 1 0
Specialist I 1 0 0
Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
275
Dispatcher 0 0 0
Technician I 16 0 0
33 36 41
Services - PD
Manager
Assistant Manager 0 2 2
Senior Analyst 0 1 1
Supervisor 0 1 0
Senior Specialist 0 2 2
Coordinator I 2 2 2
Specialist II/I 2 1 0
Technician II/I 0 6 5
5 17 14
Public Spaces & Technologies - PD
Manager 0 0 0
Supervisor 0 0 0
Senior Specialist 0 0 0
Specialist I 0 0 0
Technician I/II 0 0 0
0 0 0
Operations - PD
Manager 0 1 1
Administrative Assistant 0 1 1
Coordinator I/II 0 1 2
Supervisor 0 1 0
Dispatcher 0 4 4
Technician I 0 1 1
0 9 9
TOTAL POLICE 46 66 68
Administration - PW
Director 1 1 1
Senior Analyst 1 2 2
Analyst 2 0 0
Coordinator II 0 1 1
Specialist I/II 1 1 1
Executive Assistant 0 0 1
Administrative Assistant 1 1 0
Technician I 0 1 1
6 7 7
Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
276
City Engineering - PW
City Engineer 0 0 1
Assistant Director 1 1 0
Manager 1 1 1
Senior Engineer 3 3 3
Engineer 9 9 9
Analyst 1 3 3
Senior Engineering Technician 1 1 1
Coordinator II 2 1 1
Senior Inspector 1 2 2
Senior Specialist 1 0 0
Specialist I/II 1 3 3
Inspector 5 4 4
Administrative Assistant 1 2 2
Technician I 2 3 3
29 33 33
Maintenance Services - PW
Assistant Director 1 1 1
Assistant Manager 2 2 2
Supervisor 3 4 4
Analyst 0 1 1
Administrative Assistant 0 0 1
Senior Specialist 0 1 1
Specialist I 1 0 0
Technician I 1 0 0
Traffic Signal Electrician 1 1 1
Traffic Signal Technician 2 2 2
Traffic and Lighting Maintenance
Worker I/II
0 0 9
Utility Maintenance Worker I/II 3 9 0
Fleet Mechanic I/II formerly
Light/Heavy Equipment
Mechanic
3 3 4
Heavy Equipment Operator 4 5 5
Lead Heavy Equipment Operator 0 1 1
Lead Maintenance Worker 5 4 4
Maintenance Worker I/II 18 22 27
Fleet Technician 0 1 1
Lead Fleet Mechanic formerly
Lead Mechanic
1 1 1
45 58 65
Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
DRAFT
Personnel Analysis
Personnel by Department and Division
City of Lancaster Proposed Budget
277
Utility Services - PW
Assistant Director 1 1 1
Assistant Manager 0 0 1
Analyst 1 1 1
Senior Engineering Technician 1 1 1
Supervisor 2 2 2
Coordinator II 1 1 1
Senior Specialist 1 1 1
Specialist I 1 1 1
Administrative Assistant 1 1 1
Lead Utility Maintenance Worker 2 2 2
Utility Maintenance Worker I/II 13 13 13
Maintenance Worker I/II 0 4 4
24 28 29
TOTAL PUBLIC WORKS 104 126 134
TOTAL CITY OF LANCASTER FTE 310 358 372
Department
FY 2025
Actuals
FY 2026
Revised
FY 2027
Budget
DRAFT
DRAFT
Appendix
DRAFT
Appendix
Revenue, Sources, Taxes and Fees
City of Lancaster Proposed Budget
280
Revenue, Sources, Taxes and Fees
Business Licenses - Fees levied to recover the cost of licensing businesses to operate within the City.

Franchise Fees - Taxes paid by businesses that have a franchise to operate in Lancaster. The businesses include Sou
thern California Edison, The Gas Company, Spectrum, AT&T U-Verse, Verizon, and Waste Management. Esti- mates are based on "new construction" and rate analysis for the individual franchisees.

Miscellaneous Court Fines - Local - Fines paid by persons who violated local ordinances.

Maintenance District Tax - Assessments on properties within each district.

Measure LC – Transactions and Use Tax approved by the voters of the City of Lancaster on November 3, 2020, esta
blishing a City ¾ cent Transactions and Use Tax thereby generating additional General Fund revenue annu- ally.

Measure YM – Transactions and Use Tax approved by the voters of the City of Lancaster on November 5, 202
4, establishing a City ¾ cent Transactions and Use Tax thereby generating additional General Fund revenue annually. An additional .25 cent will be added on January 1, 2028 and an additional .25 cent will be added on January 1, 2029.

Parking Violation Fines - Fines paid for parking violations with the City. These became the responsibility of the
City on November 1, 1993.

Property Tax - Property tax is imposed on real property (land and permanently attached improvements such as buil
dings) and tangible personal property (movable property) located within the state. The California property tax is ad valorem – based on the value of property rather than on a fixed amount or benefit to the property or persons.

Proposition 13 (Article XIIIA of the California Constitution) limits the real property tax rate to 1% of a property’s assessed value. Counties are responsible for the administration of property tax.

Property Tax In-Lieu - The portion of property taxes allocated by the State of California to cities to replace veh
icle license fees. In 2004 the State permanently swapped 90% of city VLF revenue for property tax, which was distributed on a per capita basis. On-going growth of this revenue is tied to growth in assessed valuation.

Property Transfer Tax - A tax imposed on all transfers of real property in the City. Sales & Use Tax - Sales tax is p
aid by consumers purchasing items in Lancaster and use tax allocated by the State from the State and County pools. The City receives 1% of all sales tax collected in Lancaster. Sales tax projections are based on an indepen- dent, in-depth review of the State’s Board of Equalization data on Lancaster, southern and central California, and are
as in the City’s sphere of influence.

SB1186 - Disability Access Fee - A $4.00 tax required on business licenses. Portion of revenue remitted to the
State to fund the expanded CASP Inspection Program.

Transient Occupancy Tax - The 7% tax charged on all hotel and motel room rates in the City. Current year estim
ate based on information from both hotels and motels.

DEVELOPMENT FEES
Building & Safety Fees - Fees charged for the issuance of certain permits, plan checks and inspections on con
struction projects. These are designed to recover the cost of providing the services. Current year estimate is based on information from developers about their construction projects.

DRAFT
Appendix
Revenue, Sources, Taxes and Fees
City of Lancaster Proposed Budget
281
FEES
All cities may levy fees which are limited to recovering the cost of regulatory activities or services provided. This authority was derived from the City's police powers as defined by Article XI, Section 7 of the California Constitu- tion, Propositions 13 and 4, Assembly Bill 1600.

However, California Proposition 26 – or the Supermajority Vote to Pass New Taxes and Fees Act – was approved on
the November 2, 2010 ballot in California as an initiated constitutional amendment. Proposition 26 requires that certain local fees be approved by two-thirds of voters. Proposition 26 also increased legislative vote require - ment to two-thirds for certain tax measures, including those that do not result in a net increase in revenue, currently sub
ject to majority vote. Proposition 26 amended these parts of the state's constitution: Section 3 of Article XIII A and Section 1 of Article XIII C.

Drainage Fees - Fees collected from developers to pay for drainage channels, retention and detention basins, and
other facilities necessitated by the development – based on a per residential unit fee and impervious surface of commercial industrial developments.

Engineering Fees - Fees charged to developers for inspections.

Park-In-Lieu Fees - Fees collected from developers to pay for additional park facilities necessitated by the dev
elopment – based on a fee per dwelling unit according to number of bedrooms.

Planning & Zoning Fees - Fees charged for processing zoning and development proposals.

Traffic Impact Fees - As of January 1, 1990, these fees are collected from developers to pay for specific traffic impr
ovement projects necessitated by new development – based on a flat fee per dwelling unit or trip generation factor for commercial, industrial and multi-family development.

Traffic Signal Fees - Fees collected from developers to pay for traffic signal installation and upgrades necessi - tated by the development.

Urban Structure Program Fees - Collected from developers to defray the extra operating costs generated by dev
elopment away from the urban core. This fee is calculated by a complex matrix of formulas that have won state awards for innovation in infrastructure and operations funding.

FINES
Vehicle Code Fines - This revenue source is derived from court fines imposed on State motor vehicle violation citatio
ns issued within the City.

GRANTS
Community Development Block Grant (CDBG) - The CDBG program was authorized under the Housing and
Community Development Act of 1974 as amended for specific types of projects. Revenue estimate provided by the U.S. Housing and Urban Development Department.

DRAFT
Appendix
Revenue, Sources, Taxes and Fees
City of Lancaster Proposed Budget
282
Federal Emergency Management Agency Grant (FEMA) - The FEMA program funds emergency pre
paredness programs and reimbursement from damages of Declared Emergencies.

LOCAL FEES
Concession/Lease Fees - Private concessions on city property and lease of city park facilities.

Publications & Copies - Derived from the sale of city publications.

Recreation Fees - Fees charged for various recreational programs. Current estimate for recreation fees are bas
ed on the prior year demand and the rate established for the programs.

Recycled Water Fees - Derived from recycled water sales and water connection fees.

Stadium Fees - Derived from rental agreements from organizations and individuals.

Theater Fees - Derived from ticket sales, concessions and rents charged at the Lancaster Performing Arts Center.

OTHER REVENUE SOURCES
Cities are authorized to raise revenue through certain other activities, such as investing idle funds and a variety of entrepreneurial ventures.

Election Fees - Fees charged to candidates in municipal elections for the costs of printing the candidates' state - ments and other related services.

City Property Sales - Derived from sale of city owned property.

Interest Income - Derived from the investment of city cash in various interest-bearing accounts. Estimates are bas
ed on the earnings rate in the market, a projection of monthly cash available for investment and a projection of Federal Reserve policy.

Insurance Payments - Payments made by insurance companies for damage to city property.

Miscellaneous Revenues - Various payments made to the City which do not come within other revenue defini- tions.

Narcotics Seizure Revenues - Derived from the assets used in illegal drug activities and confiscated to pay for spe
cific enforcement.

PARKS IMPROVEMENT FUNDS
Measure A - Los Angeles County Parks and Open Space Parcel Tax.

REIMBURSEMENT FROM OTHER FUNDS
Overhead/Administration - Payments from special districts for administrative services rendered by the City’s Gen
eral Fund.

STATE SUBVENTIONS
A "subvention" is defined as "a providing of assistance or support" and a "subsidy from the government" (Webster's Third International Dictionary). Taxes levied by the state and subvened to cities are Gasoline Tax and Motor Vehicle In-Lieu Tax.

DRAFT
Appendix
Revenue, Sources, Taxes and Fees
City of Lancaster Proposed Budget
283
AB 2766 Fees - The portion of additional charges levied on automobile owners dedicated for the purpose of red
ucing air pollution from motor vehicles.

Gasoline Tax - Taxes collected from the purchase of gasoline and remitted to the City pursuant to Section 2105, 210
6, 2107, and 2107.5 of the California Street & Highways Code. This is allocated mostly on a per capita basis.

Vehicle In-Lieu Tax - The annual fee paid by automobile owners registering their vehicle with the State Depart- ment of Motor Vehicles.

TRANSPORTATION/ROAD FUNDS
Bikeway Improvement - A portion of the transportation development fund to be used for the construction, impr
ovement and maintenance of the City's bicycle lanes.

Proposition 1B - Highway Safety, Traffic Reduction, Air Quality and Port Security Bond Act of 200
6 - These are state funds to be used for transportation related projects.

Proposition 42 - Transportation Congestion Improvement Act of 2002 - These are state funds to be use
d for projects that would reduce traffic congestion.

Proposition A - The special ½ cent sales tax in Los Angeles County for mass transit related projects.

Proposition C - The special ½ cent sales tax in Los Angeles County for other transit and road related projects.

Measure M - A special ½ cent sales tax in Los Angeles County and allocated on a “per capita” basis for the dev
eloping and/or improvement of transit and highway related projects.

Measure R - A special ½ cent sales tax in Los Angeles County and allocated on a “per capita” basis for the dev
eloping and/or improvement of transit and highway related projects.

Senate Bill 1 (SB 1) - Road Maintenance & Rehabilitation Programs - Created to address deferred main
tenance on the state highway system and local street and road systems.

Surface Transportation Program (STPL) - Local - Federal funds given to local jurisdictions annually based on
a population formula.

Transportation Development Act - The one quarter percent of the sales tax returned to the County for public tran
sportation services. The estimate is derived from a formula which is based on Sales Tax state-wide.

HOMELESS AND HOUSING SERVICES
Measure A (2024) - Measure A is half-cent sales tax countywide to resolve homelessness through housing with ser
vices and making housing more affordable throughout LA County. Approved by LA County voters in November 2024, Measure A allows support for homeless housing and services to support people currently experiencing homelessness in finding permanent solutions while doing even more to address the drivers of homelessness in LA County through affordable housing construction, homelessness prevention, and support for vulnerable renters. The half-cent sales tax repealed and replaced the quarter-cent sales tax for County homeless services that was set to expire in 2027 (Measure H). Measure A took effect on April 1, 2025.

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Appendix
City Fund Descriptions
City of Lancaster Proposed Budget
284
City Fund Descriptions
The City’s budget and accounting system includes more than 40 individual funds, which operate much like indi - vidual bank accounts with specific sources of revenue. A fund is defined as a fiscal and accounting entity with a sel
f-balancing set of accounts (comprised of assets, liabilities, fund equity, revenues, and expenditures), which are segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with regulatory requirements. The largest single account is the General Fund. State and Los Angeles County collections of retail sales, property, and other taxes are deposited into this account.

The City has the following fund type categories:

Fiduciary Fund Types The fiduciary funds account
for
assets held by the City in trust or as an agent for
various assessment and community facilities districts.

The City budget process does not include fiduciary
funds.

Governmental Fund Types The governmental
fun
ds include the General and Special Revenue. Gov -
ernmental Funds are reported using the current finan -
cial resources measurement focus and the modified
acc
rual basis of accounting.

Proprietary Fund Types The proprietary funds –
whic
h include the Enterprise and Internal Service Funds
– are used to account for the City's business-type activi- ties. Proprietary funds are reported using the economic res
ources measurement focus and the full accrual basis
of accounting. Revenues are recorded when earned,
and expenses are recorded at the time liabilities are
incurred, regardless of when the related cash flows
take place.

DEVELOPER FEES FUND
Biological Impact Fee - Accounts for biological
impa
ct fees collected to mitigate the long-term incre -
mental impact of additional new development.

Building Fees - Accounts for fees collected for ser -
vices provided by Building and Safety, including
insp
ections. The fees will be used to fund Building and
Safety and related operations.

Drainage - Developer Fees - Accounts for fees col-
lected under AB1600 to fund new drainage infrastruc -
ture.

Engineering Fees - Accounts for fees collected for
ser
vices provided by Engineering, including plan-
checks. The fees will be used to fund Subdivision Engi- neering and related operations.

Parks Development - An account for park develop-
ment fees collected to mitigate the impacts of new resi- dential development on the availability of open space
lan
d and park and recreational facilities. The park
development fee shall provide funds for the develop -
ment of park, recreation and arts facilities.

Sewer - Developer Fees - Accounts for fees col -
lected under AB1600 to fund new sewer infrastructure.

Sewer Frontage Fees - Accounts for new develop -
ment fees for use in the construction of sewer lines in fro
nt of affected properties.

Signals - Developer Fees - Accounts for fees col -
lected under AB1600 to fund new signal infrastructure.

Traffic Impact Fees - Accounts for the traffic impact
fee
s collected on all new development in the City. To
mitigate the additional traffic burdens created by new
development to the City’s arterial and collector street system, the fee shall be used to finance the costs of
street improvements – including acquisition, widening
and reconstruction, street landscaping, intersection
improvements, and freeway interchange improve -
ments.

ENTERPRISE FUNDS
Lancaster Choice Energy (LCE) - Accounts for the
firs
t municipally-operated community choice aggrega -
tor in the state of California and the first to operate in Sou
thern California.

Lancaster Power Authority (LPA) - Affords the
city
the opportunity to pursue and develop solar energy
opportunities for the community.

DRAFT
Appendix
City Fund Descriptions
City of Lancaster Proposed Budget
285

GENERAL FUNDS
Capital Replacement Fund - Accounts for the
rep
lacement and depreciation cost of capital assets
General Fund - Accounts for all financial resources
nec
essary to carry out basic governmental activities
Performing Arts Center Fund - Accounts for the
ope
ration of the Lancaster Performing Arts Center
Reserves - Accounts for the legal restriction of a portion of the General Fund for specified purposes, per the
reserve policy.

LANCASTER COMMUNITY SERVICES FOUNDATION
The Foundation – Established by City Council; is a
sep
arate non-profit entity. The Foundation provides an
avenue for citizens who wish to contribute to specific
projects for community benefit.

LANCASTER FINANCING AUTHORITY
Joint exercise of powers which undertakes the financing of public capital improvements and other projects for revi- talization of the City.

LANCASTER HOUSING AUTHORITY
Accounts for the purpose of providing affordable, decent housing for lower income residents of the City of Lancaster. The Housing Authority assumed responsibilities for the prior low/moderate housing fund.

MAINTENANCE DISTRICTS
Lancaster Drainage Maintenance District -
Acc
ounts for the revenues and expenditures associated
with the operation of the Lancaster Drainage Mainte -
nance District.

Lancaster Lighting District - Accounts for the reve-
nues and expenditures associated with the operation of
the
Lancaster Lighting District.

Landscape Maintenance District - Accounts for
the
revenues and expenditures associated with the
operation of the Landscape Maintenance District.

Lancaster Sewer Maintenance District -
Acc
ounts for the revenues and expenditures associated
with the operation of the Lancaster Sewer Maintenance
District.

SPECIAL REVENUE FUNDS
AB 2766/Air Quality Improvement Fund -
Acc
ounts for revenues collected under AB 2766. These
funds are restricted to air quality improvement-related expenditures.

Federal Misc. Grants - Accounts for miscellaneous,
one
-time federal grants.

Gas Tax Fund - Accounts for the City’s share of the
state
gas tax allocation. Gasoline taxes must be used
for the maintenance, construction, and improvement of
City streets.

LA County Reimbursement - Accounts for monies
rec
eived from the County for jointly funded projects.

Lancaster HOME Program - Accounts for loans
mad
e to developers (from federal monies allocated by
the state as grant funds to the City), for the construction of multi-family housing and account for Program
Income from previous loans which are used to provide
loans for first-time buyers to purchase a mobile home.

The HOME program is administered by the Develop -
ment Services Department, Housing Division.

Proposition 1B Fund - Accounts for highway safety,
traf
fic reduction, and air quality projects funded by the
State general obligation bond monies which were
voter-approved in 2006.

Proposition A Fund - Accounts for the operation of
tran
sit-related projects funded by an allocation from the
voter-approved ½ percent sales tax levied within Los
Angeles County.

Proposition C Fund - Accounts for transit-related
pro
jects funded by an allocation from the voter
approved ½ percent sales tax levy.

Measure M - Accounts for allocation received from
Los
Angeles County Metropolitan Transportation
Authority on a “per capita” basis for the developing
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Appendix
City Fund Descriptions
City of Lancaster Proposed Budget
286
and/or improvement of transit related projects funded
by a voter-approved ½ percent sales tax increase at
the November 2016 election to begin July 1, 2017.

Measure R - Accounts for allocation received from
Los
Angeles County Metropolitan Transportation
Authority on a “per capita” basis for the developing
and/or improvement of transit related projects funded
by a voter-approved ½ percent sales tax increase at
the November 2008 election to begin July 1, 2009.

MTA Grant - Prop C - Accounts for competitive
gra
nts received for transit-related projects funded by a
voter-approved ½ percent sales tax levy.

Recycled Water Fund - Accounts for the construc -
tion and administration of the City-owned recycled
wate
r distribution system.

State Grant - Oil Recycling - Accounts for the
ann
ual California Integrated Waste Management
Board Used Oil Block Grants. The grant is issued on a
per capita basis and is to fund permanent, sustainable
used oil recycling programs.

State Grant - Recycling Beverage - Accounts for
the
California Division of Recycling Beverage Con -
tainer Recycling Grants. The grant is issued on a com - petitive basis and is to fund beverage container
rec
ycling programs. Funding is made available annu -
ally on a competitive basis.

State Miscellaneous Grants - Accounts for miscel-
laneous, one-time state grants.

Surface Transportation Program (STPL) - Local
- Local competitive grants received. The grants are fed- eral monies managed by the state for the improvement
of
surface transportation.

Traffic Safety Fund - Accounts for monies received
fro
m vehicle code fines; this fund is used to finance law
enforcement expenditures.

Transportation Development Act (TDA) Article
3 B
ikeway - Accounts for Transportation Develop -
ment Act (Article 3) allocation collected. Revenues are res
tricted to pedestrian and bikeway projects.

Transportation Development Act (TDA) Article
8 -
Accounts for Transportation Development Act (Arti -
cle 8) allocation received from the County. Revenues
are
restricted to street and road projects.

U.S.P. (URBAN STRUCTURE PROGRAM) OPERATIONS IMPACT FUND Administration - to account for administrative office
fee
s collected on all new residential development in the
City. To mitigate the burdens and increased demand
for providing administrative facilities needed to serve new development and to support the well-being and
general welfare of the City’s residents and businesses, the fee shall be used to finance land acquisition,
design, construction, equipping and related capital
costs for administrative facilities.

Operations - Accounts for service and maintenance
ope
rations fees collected on all new residential devel -
opment in the City. To provide adequate public ser -
vices and to support the well-being and general
wel
fare of the City’s growing population, the service
and maintenance operations fee shall be used to
finance the annual costs for providing service and
maintenance of and to infrastructure and facilities.

Parks - Accounts for park acquisition fees collected
on
all new residential development in the City. The fee
will be used to mitigate the impacts of new residential development on the availability of open space land
and park and recreational facilities.

Yard - Accounts for corporate yard facilities fees col - lected on all new residential development in the City.

To
mitigate the burdens and increased demand for
governmental services, the corporate yard facilities fee shall be used to finance land acquisition, design, con - struction, equipping, and related capital costs for
mun
icipal storage and equipment repair facilities.

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Appendix
Glossary
City of Lancaster Proposed Budget
287
Glossary
Accrual Basis Accounting - A method of account -
ing in which revenues are recorded at the time they are ear
ned and expenditures are recorded when goods
are received or services performed.

Adopted Budget - The recommended and unap -
proved City budget submitted by the City Manager to
the
City Council and the public.

Agency Fund - A governmental accounting classifica-
tion used to describe those situations where one juris - diction is acting on behalf of another.

Agenda - A listing of items that the Governing Body
may
take action on in a public meeting.

Annual Comprehensive Financial Report
(AC
FR) - An annual report prepared by the Finance
Dep
artment that provides the status of the City’s
finances on a GAAP basis. This includes the Indepen -
dent Financial Audit Report as well as other statistical and
informative data. This award-winning document is
prepared according to guidelines set forth by GFOA
and CSMFO.

Appropriation - An authorization by the City Coun -
cil to make expenditures and to incur obligations for a spe
cific purpose within a specific time frame.

Assessed Valuation - The value assigned to proper-
ties within the City, which is used in computing the
pro
perty taxes to be paid by property owners. Under
Proposition 13 Assessed Valuation is generally defined
as the purchase price if the property was purchased
after 1975, adjusted upwards annually by a maximum
of 2%.

Audit - An examination of the City’s records by an
inde
pendent firm to determine the accuracy and valid -
ity of records and reports and the conformity of proce - dures with established policy. A systematic collection
of
evidential matter needed to attest to the fairness of
management’s assertions in the financial statements.

The General Accounting Standards Board (GASB) sets
standards for financial reporting for units of govern - ment, which are referred to as Generally Accepted
Acc
ounting Principles (GAAP).

Antelope Valley Transit Authority (AVTA) - A
joint
powers authority for the provision of bus services
within Lancaster, Palmdale, and the unincorporated
portions of Los Angeles County.

Balanced Budget - The basic budgetary constraint
inten
ded to ensure that a government does not spend
beyond its means. Balance should be defined to ensure
that a government’s use of resources for operating pur- poses does not exceed available resources over a
def
ined budget period.

Base Budget - The portion of the budget that pro -
vides for the continuation of operations at the current ser
vice level considering the updated costs required to
provide these services.

Beginning Fund Balance - The balance available
in a
fund at the end of the prior year for use in the fol -
lowing year.

Benefit Assessment District - A method of con -
structing improvements by issuing bonds and debt ser -
vice being provided by levying assessments on
pro
perty owners within the district.

BLVD Association - See “Property-Based Improve -
ment District.”
Bond - A written promise to pay a specified sum of
mon
ey (the principal) at a specified date or dates in
the future, along with periodic interest at a specified rate.

Budget - The financial plan for the operation of a pro- gram/organization for the year (or another fiscal
per
iod).

Budget Calendar - The schedule of key dates or
mile
stones that a government follows in the preparation
and adoption of the budget.

Budget Document - The official written statement
pre
pared by the Finance Department and supporting
staff that represents the adopted budget to the legisla - tive body.

California Environmental Quality Act (CEQA) -
The
statutes contained in Sections 21000-21177 of the
Public Resources Code of the State of California that
establish the requirements for evaluating the environ - DRAFT
Appendix
Glossary
City of Lancaster Proposed Budget
288
mental effects of adopted projects. The administration
of CEQA is governed by the State CEQA Guidelines.

California Society of Municipal Finance Offi -
cers (CSMFO) - A non-profit professional association
ser
ving the government finance professionals through -
out the State of California.

California Specialized Training Institute (CSTI)
- Trains government employees in many phases of han-
dling various emergencies such as floods, fires, earth - quakes, etc.

CALSTART - A statewide non-profit consortium of busi-
nesses and government agencies dedicated to devel -
oping an innovative transportation industry to develop
alte
rnative fuel vehicles and infrastructure.

Caltrans - California Department of Transportation in
cha
rge of all regional, state, and federal roadways.

Capital Improvement Budget - A plan of adopted
cap
ital expenditures for the year and the means of
financing them. The capital budget is enacted as part
of the complete annual budget, which includes both
operating and capital outlays. Capital project budgets
are adopted at the time the project is authorized and
continue until completion that, due to the nature of
these improvements, may take several years.

Capital Improvement Project - The largely one-
time
cost for acquisition, construction, improvement,
replacement, or renovation of land, structures, and
improvements thereon.

Capital Improvement Projects Fund - A fund cre-
ated to account for financial resources to be used for
the
acquisition and/or construction of major capital
facilities.

Capital Outlay - Expenditures for furnishings, equip-
ment, vehicles, or machinery that results in the acquisi - tion of assets with a useful life of more than one year, and
has a cost in excess of $5,000.

Cash Basis Accounting - A method of accounting in
whic
h revenues are recorded when received in cash
and expenditures are recorded when paid.

Community Development Block Grant - A fed-
erally administered program that provides communities
with
resources to address a wide range of unique com-
munity development needs. The CDBG program pro -
vides annual grants on a formula basis to 1209
gen
eral units of local government and states. In fiscal
years 2019/2020 and 2020/2021 the Community
Development Block Grant Fund includes the City’s allo-
cation from the 2020 Federal CARES ACT Program.

Conditional Use Permit - A permit, approved by
eithe
r the Planning Commission or City Council of the
City of Lancaster, which allows a land use to be estab- lished and operated on a particular piece of property
und
er a specific set of requirements or conditions.

Congestion Management Program (CMP) -
Des
igned to reduce traffic congestion throughout the
state.

Debt - An obligation resulting from the borrowing of
mon
ey, or the purchase of goods or services.

Debt Service - The annual payment of principal and
inter
est on the City’s bonded indebtedness. Bonds are
issued to finance the construction of capital projects
such as utility facilities and expansion.

Debt Service Fund - A fund established to account
for
the accumulation of resources for, and the payment
of, debt principal and interest.

Department - An organization unit comprised of divi-
sions or programs. It is possible for a department to be com
prised of only one division.

Depreciation - The systematic and rational allocation
of
the historical cost of a capital asset over its useful
life.

Destination Lancaster - The official destination mar-
keting organization for the City. Destination Lan -
caster’s mission is to promote both Lancaster and the
Ante
lope Valley. Born out of a public-private partner -
ship between the City, the Antelope Valley Fair Board,
and
local hotels and businesses, Destination Lancaster
seeks to dramatically increase the level of tourism the City enjoys by means of advertisement and promotion
of local businesses and attractions.

Educational Revenue Augmentation Fund
(ER
AF) - The shift of local property tax revenues from
cities
, counties and special districts to the state for
redistribution to the school system. Proposition 98
guaranteed schools 60% of the State General Fund
DRAFT
Appendix
Glossary
City of Lancaster Proposed Budget
289
revenues; by creating this mechanism, the State was
able to shift some of the cost of schools to the cities, counties and special districts, leaving more dollars for the State to spend and less at the local level.

Employee Assistance Program (EAP) - A con -
tract providing employees and their family’s confiden - tial assistance with problems that are non-job related
but
may adversely impact the employee on the job.

Employee Wellness Program - A Citywide
emp
loyee-driven program designed to provide infor -
mation and activities promoting good physical and
men
tal health.

Encumbrances - The amount of funds actually com -
mitted to vendors for goods or services received or to
be
received by the City as specified in a City purchase
order. Encumbrances may be carried forward into the
next fiscal year.

Enterprise Fund - A fund in which the services pro -
vided are financed and operated similarly to a private
bus
iness.

Environmental Impact Report (EIR) - A detailed
state
ment prepared under CEQA describing and ana -
lyzing the significant effects of a project and discussing way
s to lessen or avoid the effects. The contents of an
EIR are discussed in Article 9, beginning with Section
15120 of the State CEQA Guidelines.

Estimated Revenue - The amount of projected reve -
nue to be collected during the fiscal year.

Expenditure - Actual spending of funds in accor -
dance with budgeted appropriations.

Federal Emergency Management Agency
(FE
MA) - Agency for emergency preparedness train -
ing.

Fees - Charges for services levied by the government
to r
ecover costs associated with providing a service, or
permitting an activity. Major types of fees include con - struction, recreation and planning fees.

Fiscal Year - A twelve-month period used for budget -
ing, accounting or tax collection purposes. The City of Lan
caster operates on a twelve-month period begin -
ning July 1 and ending June 30.

Fair Political Practices Commission (FPPC) -
State
appointed commission to establish and enforce
election guidelines.

Franchise Tax - A tax charged for the privilege of
usin
g public rights-of-way and property within the City
for public or private purposes. The City charges fran - chise taxes to natural gas, electricity, cable television and
solid waste.

Full-Time Equivalent (FTE) - Full-time equivalent
emp
loyee works 2,080 hours in a year.

Fund - An accounting concept used to separate or
sub
divide the financial activity of a city for legal and
managerial purposes. All financial activity of a munici- pality must be classified in relation to a fund. The City’s bud
get consists of a general fund, special revenue
funds, debt service funds, capital project funds and
fiduciary funds.

General Plan - The comprehensive plan, required by
Sec
tion 65300 of the Government Code of the State of
California, that contains the goals, objectives, policies and specific actions that guide the long-term develop - ment and operation of the City of Lancaster.

Generally Accepted Accounting Principles
(GA
AP) - Principles are uniform, minimum standards
use
d for accounting and reporting for both private
industry and governments. The Governmental Account-
ing Standards Board currently sets government GAAP.

Governmental Accounting Standards Board
(GA
SB) - The current standards-setting board for gov -
ernmental GAAP.

Government Finance Officers Association of
the
United States and Canada (GFOA) - A non-
pro
fit professional association serving government
finance professionals throughout North America.

Grant - A contribution from one government unit to
ano
ther or from a non-profit organization usually made
for a specific purpose and time.

Intergovernmental Revenue - Revenue from other
gov
ernments, primarily shared State revenue from gas-
oline taxes and vehicle-in-lieu taxes.

Internal Control - The system of controls established
by
the City to protect the assets from misappropriation
DRAFT
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Glossary
City of Lancaster Proposed Budget
290
and ensure accurate reporting of financial transac -
tions.

Investment Policy - A written and Council adopted
pol
icy delineating permitted investments of the City’s
idle cash. The City of Lancaster’s Investment Policy is typically updated and reaffirmed annually.

Joint Powers Authority (JPA) – Legally created
entitie
s that allow two or more public agencies to
jointly exercise common powers. Forming such entities
can provide a creative approach to the provision of
public services; and permits public agencies with the
means to provide services more efficiently and in a
cost-effective manner.

The Joint Exercise of Powers Act – as codified in
Cal
ifornia Government Code section 6500 – governs
JPAs.

Licenses and Permits - Revenue category that
incl
udes building permits and any other miscellaneous
license.

Local Agency Investment Fund (LAIF) - State
Tre
asurer’s Investment Pool of funds from local jurisdic - tions to take advantage of the State Treasurer’s invest- ment expertise.

Los Angeles County Sheriff’s Department
(LA
SD) - Provides law enforcement services to the City
of
Lancaster under a general services agreement. The
LASD provides enforcement of local, state, and federal
statutes.

Memorandum of Understanding (MOU) - A for-
malized agreement of processes, results, or operating
crite
ria between two or more entities.

Metropolitan Transportation Authority (MTA) -
Adm
inisters transportation funds in Los Angeles
County.

Municipal Code - A compilation of City Council-
app
roved ordinances (laws) presently in effect. The
Code defines city policies in various categories.

Negative Declaration - A written statement briefly
des
cribing the reasons that an adopted project will not
have a significant effect on the environment and there - fore does not require the preparation of an Environ -
mental Impact Report (EIR). The contents of a Negative
Dec
laration are described in Section 15071 of the
State CEQA Guidelines.

Nixle - Allows for nearly instant emergency communi -
cations to residents and businesses via phone, email,
and
the web. It is also a mechanism to give instructions
and information to targeted groups in the community.

Objectives - Identifies the desired results of the activi- ties of a program.

Operating Budget - An operational plan, expressed
in f
inancial terms, by which a program is funded. It
includes: (1) the departmental function; (2) the services provided; and (3) current year resources and funding
allocation.

Ordinance - A formal legislative enactment by the
City
Council. It has the full force and effect of law
within the City boundaries unless it is in conflict with any higher form of law, such as a State statute or con - stitutional provision. An ordinance has higher legal
stan
ding than a resolution. A law set forth by a govern-
ment authority, specifically a municipal regulation. An ord
inance takes longer to enact than a resolution.

Pass-Through - The tax increment that is shared with
othe
r entities such as the county and school districts is
called a Pass-Through.

Personnel Expenses - Salary and fringe benefits
suc
h as pensions and insurance for full-time, part-time
and limited contract employees of the City.

Program - A division of a department that specifies a
gro
up of activities.

Program & Financial Plan - The Council approved
doc
ument stating goals and objectives for a fiscal year
and the method of financing thereof.

Property-Based Improvement District (PBID) -
The
special assessment district managed by The BLVD
Association for the benefit of the member businesses
which also serve as the source of the fees. These funds help to promote the downtown area in a variety of
ways – including joint marketing efforts, training
opportunities for businesses, and hosting BLVD Associ - ation special events.

Property Tax Rate - The amount of real property tax
lev
ied for each $1,000 assessed valuation. This rate is
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Appendix
Glossary
City of Lancaster Proposed Budget
291
limited in California by Article XIII of the State Constitu- tion to 1 percent of assessed valuation plus voter-
app
roved overrides for indebtedness.

Proposition A - A countywide sales tax of ½ percent
app
roved by the voters in 1980 for use in transit proj-
ects.

Proposition C - A countywide sales tax of ½ percent
app
roved by the voters in 1990 for use in transit proj -
ects.

Public, Educational, and Governmental
Acc
ess Programming (PEG)
Public Employees Retirement System (PERS) -
Pro
vided for government employees within the State of
California. Each government agency may contract with
PERS if they wish; not all belong.

Recognized Obligation Payment Schedule
(RO
PS) - Per ABx1 26, the Successor Agency is
req
uired to prepare a Recognized Obligation Payment
Schedule annually. The Recognized Obligation Pay -
ment Schedules are approved at public meetings of the
Suc
cessor Agency and Oversight Board.

Redevelopment Agency - A government body ded-
icated to urban renewal. Typically, it is a municipal-
lev
el city department focused on a particular district or
corridor that has become neglected or blighted. Rede -
velopment existed in California for over 60 years and
ove
r 420 agencies were established by cities and
counties. Redevelopment was eliminated in 2011 by
ABx1 26 – a State budget trailer bill.

Request for Proposals (RFP) - Similar to a bid but
use
d when the desired product or service is not fully
quantifiable – such as ‘design a computer network.’
Request for Qualifications (RFQ) - A process
whe
reby professional services are solicited where the
product or service requires substantial assistance to
define – an example would be when soliciting architec-
tural services for a baseball stadium.

Reserved Fund Balance - A portion of the fund bal-
ance that is not re-appropriated as a source of funds.

In
the General Fund, it is the City’s formal policy to
maintain a minimum of 10% of annual budgeted
expenditures as a reserved fund balance.

Resolution - A City Council policy constituting a writ- ten action or decision.

Revenue - Funds received by the City as income,
incl
uding tax payments, licenses and permits, fees for
specific services, receipts/reimbursements from other
governmental entities, fines and forfeitures, grants, and investment income.

Revenue Estimate - A formal estimate of how much
rev
enue will be earned from a specific revenue source
for some future time period.

Sales and Use Tax - A tax imposed on the sale or
use
of all tangible personal property. As of April
2021, the tax rate for purchases in Lancaster is

10.25% – 6.25% goes to the State, 1.0% to the
County plus three county transportation levies for a
total of 2.25%. The balance of 1.75% stays locally in
the City of Lancaster.

SB 211 - When the life of a Redevelopment Project
Are
a is extended, this triggers the provisions of SB
211; whereby, over time, additional increment is
passed through to entities that would have received the property taxes based on the normal property tax allo -
cation formulas. This only applies to entities that do not hav
e a previously existing Pass-Through Agreement
with the Redevelopment Agency.

Single Audit - An audit performed in accordance
with
the Single Audit Act of 1984 and Office of Man -
agement and Budget (OMB) Circular A-128, Audits of
State
and local Governments. The Single Audit Act
requires governments to have one audit performed to
meet the needs of all Federal grantor agencies, thus
reducing the overall costs of audits.

Southern California Association of Govern -
ments (SCAG) - An association of government lead -
ers who endeavor to improve the local governing
pro
cess.

Special Revenue Fund - A fund used to account for
the
proceeds of specific revenue sources that are
legally restricted to expenditures for specific purposes.

Successor Agency - On February 1, 2012 the Lan -
caster Redevelopment Agency was dissolved per ABx1

26. The legislation requires a successor agency to
wind down the activities of the dissolved redevelop -
ment agency. On January 24, 2012, the Lancaster
DRAFT
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Glossary
City of Lancaster Proposed Budget
292
City Council assumed the responsibilities of the Succes- sor Agency for the former Redevelopment Agency.

Target Oriented Policing (TOP) - Funds set aside
for
the specific directed law enforcement designed to
immediately and administratively direct law enforce -
ment efforts to specific needs.

Taxes - Compulsory charges levied by a government
to f
inance services provided for the common benefit.

Tourism Business Improvement District (TBID)
- In 2013, seven Lancaster hotels recently joined
toge
ther to form the Lancaster Tourism Business
Improvement District providing funding for Destination
Lancaster via a small self-assessment on the hotels.

Transient Occupancy Tax (TOT) - The tax charged
on
all hotel and motel room rates in the City.

User Fees/Charges - A fee or charge for receipt of
a s
ervice by the user who benefits from using the ser -
vice.

Urban Structure Program (USP) - A computer -
ized fiscal model that calculates the development fees
for
adopted projects based on the estimated costs and
revenues the project will create to the City. The intent of the Urban Structure Program is to implement Objective

15.3 of the City of Lancaster General Plan by ensuring
that new development pays for the costs of providing
services and infrastructure needed to serve that devel - opment. This program has won the GFOA Award of
Exc
ellence in 1996 as well as the Helen Putnam
Award.

Zoning Ordinance - The adopted ordinance of the
City
of Lancaster that establishes the allowed uses,
development standards, and the procedural and
administrative requirements related to them for all
property within the City. The purpose of the Zoning
Ordinance is to implement the City’s adopted General
Plan.

DRAFT
Appendix
Acronyms
City of Lancaster Proposed Budget
293
Acronyms
AB - Assembly Bill
ADA - American Disabilities Act
ACFR – Annual Comprehensive Financial Report
ARC - Annual Required Contribution
AVC - Antelope Valley College
AVEDGE – Antelope Valley Economic Development
and
Growth Enterprise (a merger of Antelope Valley
Board of Trade (AVBOT) and Greater Antelope Valley
Economic Alliance (GAVEA) in 2020
AVEK - Antelope Valley-Eastern Kern Water Agency
AVTA - Antelope Valley Transit Authority
AVTTF - Antelope Valley Traffic Task Force
AVUHSD - Antelope Valley Union High School District
AWOH - Aerospace Walk of Honor BAIP - Business
Attra
ction Incentive Program
BYD - Build Your Dreams
CAT - Combat Auto Theft
CCEA - California Choice Energy Authority
CCI - Construction Cost Index
CDBG - Community Development Block Grant
CDCR - California Department of Corrections and
Reh
abilitation
CEC - California Energy Commission
CERT - Community Emergency Response Team
CEQA - California Environmental Quality Act
CFC - California Film Commission
CHAG - City Hall Art Gallery
CIC - Career Information Center
CIP - Capital Improvement Program
CMP - Congestion Management Program
CNG - Compressed Natural Gas
CORE - Community Oriented Response and Enforce -
ment
CPI - Consumer Price Index
CPTED - Crime Prevention through Environmental
Des
ign
CRA - Community Redevelopment Agency
CRM - Customer Relationship Management
CRPTF - Community Redevelopment Property Trust Fund
CSI - Crime Stopping Initiatives
CSMFO - California Society of Municipal Finance Offi-
cers
CSO - Community Service Officer
CSTI - California Specialized Training Institute
CSU - Cal State University DOF - California Depart -
ment of Finance
ED - Economic Development
EDMS - Electronic Document Management Systems
EIA - Energy Information Administration
EIR - Environmental Impact Report
ERAF - Educational Revenue Augmentation Fund
FEMA - Federal Emergency Management Agency
FY - Fiscal Year
FLICS - Film Liaisons in California, Statewide
FLSA - Fair Labor Standards Act
DRAFT
Appendix
Acronyms
City of Lancaster Proposed Budget
294
FOMC - Federal Open Market Committee
FPPC - Fair Political Practices Commission
FTE - Full-time Equivalent
GAAP - Generally Accepted Accounting Principles
GASB - Governmental Accounting Standards Board
GPCAC - General Plan Citizens Advisory
GFOA - Government Finance Officers Association
GIS - Graphical Imagery System
GDP - Gross Domestic Product
HCD - Housing and Community Development
HERO - California Home Energy Renovation Opportu -
nity
HRIS - Human Resources Information System
IT - Information Technology
ITSP - Information Technology Strategic Plan
JLUS - Joint Land Use Study
LAEDC - Los Angeles County Economic Development
Cor
poration
LAHSA - Los Angeles Homeless Services Authority
LAIF - Local Agency Investment Fund
LASD - Los Angeles County Sheriff’s Department
LBP - Lancaster Business Park
LCE - Lancaster Choice Energy
LCP - Lancaster City Park
LFA - Lancaster Financing Authority
LHA - Lancaster Housing Authority
LLEBG - Local Law Enforcement Block Grant
LNSC - Lancaster National Soccer Center
LPA - Lancaster Power Authority
LPAC - Lancaster Performing Arts Center
LRA - Lancaster Redevelopment Agency
LSA - Lancaster Successor Agency
LSD - Lancaster School District
MCI - Municipal Cost Index
MEA - Master Environmental Assessment
MOAH - The Lancaster Museum of Art and History
MOU - Memorandum of Understanding
MTA - Metropolitan Transportation Authority
O&M - Operations and Maintenance
OMP - Sgt. Steve Owen Memorial Park
OPA - Owner Participation Agreement
OPEB - Other Post-Employment Benefits
OSHA - Occupational Safety and Health Administra -
tion
OTS - Office of Traffic Safety
PACE - Property Assessed Clean Energy
PBID - Property-Based Improvement District
PERS - Public Employees Retirement System
PPI - Producer Price Index
PROP - Proposition
PSAHC - Public Safety Ad Hoc Committee
RFP - Request for Proposals
RFQ - Request for Qualifications
SB - Senate Bill
DRAFT
Appendix
Acronyms
City of Lancaster Proposed Budget
295
SBAP - Small Business Attraction Program
SCAG - Southern California Association of Govern -
ments
SCE - Southern California Edison
SRRE - Source Reduction and Recycling Element
STPL - Surface Transportation Program - Local
TAC - Technical Advisory Committee
TBID - Tourism Business Improvement District
TDA - Transportation Development Act
TOP - Target Oriented Policing
USP - Urban Structure Program
VOP - Volunteers on Patrol
VLF - Vehicle In-Lieu Fee
WHM - Western Hotel Museum
DRAFT
Appendix
Fund Listing
City of Lancaster Proposed Budget
296
Fund Listing
101 GENERAL FUND
111 FLEET INTERNAL SERVICE FUND
112 INFORMATION TECHNOLOGY INTERNAL SERVICE FUND
113 GENERAL LIABILITY INTERNAL SERVICE FUND
120 EMPLOYEE BENEFITS
130 LONG TERM DEBT
140 FIXED ASSETS
141 EQUIPMENT REPLACEMENT
199 COMMUNITY SERVICES FOUNDATION
200 LA COUNTY GRANTS - OTHER
201 AQMD GRANTS
202 MEASURE H
203 DWELLING UNIT/PARK IN-LIEU
204 MEASURE A - HOMELESSNESS
210 MEASURE A
211 MEASURE M
212 MEASURE R - HIGHWAY
213 METRO - LOCAL
214 GAS TAX
215 GAS TAX - SB 1
216 TDA ARTICLE 3 BIKEWAY
217 TDA ARTICLE 8
218 PROPOSITION A
219 PROPOSITION B
220 PROPOSITION C
DRAFT
Appendix
Fund Listing
City of Lancaster Proposed Budget
297
221 PROP 42- CONGESTION MGT
222 SURFACE TRANSPORTATION PROGRAM
223 OFFICE OF TRAFFIC SAFETY (OTS)
224 RECYCLING
225 MEASURE R
227 MEASURE M - MSP
230 STATE GRANTS - OTHER
300 FEDERAL GRANTS - OTHER
301 TRAFFIC SAFETY
310 CDBG
311 CDBG-SECTION 108
312 NEIGHBORHOOD STABILIZATION
313 HOME GRANT
314 LOW-MODERATE INCOME HOUSING
401 AGENCY FUND
410 SIGNAL DEVELOPER FEES
411 DRAINAGE DEVELOPER FEES
412 BIOLOGICAL IMPACT FEES
413 URBAN STRUCTURES IMPACT FEE
414 TRAFFIC IMPACT FEES
415 VEHICLE MILES TRVLD IMPACT FEE
416 ZERO NET ENERGY (SOLAR)
417 MARIPOSA LILY IMPACT FEE
420 SEWER MAINTENANCE DISTRICT
421 LANDSCAPE MAINTENANCE DISTRICT
422 LIGHTING MAINTENANCE DISTRICT
DRAFT
Appendix
Fund Listing
City of Lancaster Proposed Budget
298
423 DRAINAGE MAINTENANCE DISTRICT
424 RECYCLED WATER FUND
500 LANCASTER POWER AUTHORITY
501 LANCASTER CHOICE ENERGY
510 PERFORMING ARTS CENTER
520 LANCASTER HOUSING AUTHORITY
530 LANCASTER FINANCING AUTHORITY
601 AVAQMD
650 ANTELOPE VALLEY FAIR
840 PARS PENSION TRUST FUND
841 OTHER POST EMPLOYMENT BENEFITS
850 CFD 21-1 PUBLIC SERVICES
851 CFD 89-1 EASTSIDE WATER FUND
852 CFD 90-1 BELLE TIERRA
853 CFD 91-1 QUARTZ HILL
854 CFD 91-2 LANC BUSINESS PARK
856 AD 92-101
857 AD 93-3
990 SUCESSOR AGENCY
991 REDEV OBLIGATION RETIREMENT
992 REDEVELOPMENT DEBT SERVICE
993 SCHOOLS DEBT SERVICE
994 COUNTY DEBT SERVICE
DRAFT
Appendix
Object Code Listing
City of Lancaster Proposed Budget
299
Object Code Listing
Personnel Services - Salary & Benefits
5101 FULL-TIME SALARIES Provides for compensation for full-time, regular employees 5101 FULL-TIME SALARIES Provides for compensation for full-time, regular employees 5103 OVER-TIME SALARIES Provides for compensation for overtime at one and one-half times the regular salary 5104 TEMPORARY SALARIES Provides for compensation for temporary/part-time employees 5105 SALARIES-OTHER Salaries for other type of compensation (Council/Commissions) 5106 SALARIES (OFFSET) To account for salary savings through charge-back to capital project of full-time, regular employees salaries for actual hours worked on projects
5201 HEALTH/DENTAL

INSURANCE
Provides for health and dental insurance for all full-time, regular employees 5202 LIFE INSURANCE Provides for life insurance for all full-time, regular employees 5203 ACCIDENTAL DEATH

DISMEMBER
Provides for supplemental accidental death insurance for all full-time, regular employees 5204 LT/ST DISABILITY Provides for long-term and short-term disability for all full-time, regular employees 5205 FICA/MEDICARE Provides for FICA and Medicare for all employees 5206 CALPERS RETIREMENT Provides for retirement benefits for full-time, regular employees 5207 PENSION

AUGMENTATION
Provides for PARS retirement excess pension
5208 WORKERS'

COMPENSATION
Provides for Worker’s Compensation Insurance coverage
5209 DEFERRED

COMPENSATION
Provides employer and employee paid contributions
5210 H.S.A. CONTRIBUTION Provides employee paid contributions 5211 RETIREE HEALTH

SAVINGS
Provides for RHS contributions
5212 UNEMPLOYMENT Provides for unemployment for all full-time, regular employees 5214 FRINGE BENEFITS Often used for budgetary purposes to account for the financial impact on fringe benefits. 5215 OTHER BENEFITS Provides for other miscellaneous payroll liabilities 5216 FRINGE BENEFITS
(OFFSET)
To account for benefit savings through charge-back to capital project of full-time, regular employees salaries for actual hours worked on projects
5310 OPERATING MATERIALS
& SUPPLIES
Provides for any materials or supplies that allow the department/division to continue day-to- day operations
5311 POSTAGE Provides for mailing expenditures incurred through use of the City postage meter, bulk mailing, UPS, Express Mail
5312 SPECIAL ACTIVITY

SUPPLIES
Provides for special purpose supplies usually unique to the program (PARCS) 5313 ELECTIONS EXPENSE Provides for special purpose supplies usually unique to the program (PARCS) 5314 FUEL Provides for fuel for City owned vehicles
5315 UNIFORMS Provides for required clothing and protective gear for employees, boot/pant allowance 5316 EMERGENCY SUPPLIES Provides for supplies that are related to an emergency cleanup, repairs and maintenance, etc.
5317 GRAFITTI REMOVAL Provides for removal of graffiti on public or private property DRAFT
Appendix
Object Code Listing
City of Lancaster Proposed Budget
300
5318 TIDE CLEAN UPS Accounts for supplies and activities specifically for tide cleanups 5319 DONATIONS EXPENSE Accounts for charitable contributions and donations paid to another entity 5320 BULK VEHICLE MAINT

SUPPLIES
Provides for bulk maintenance supplies for City-owned vehicles 5321 VEHICLE OPERATIONS Provides for day-to-day maintenance of City-owned vehicles, also accounts for charge back to divisions for Internal Service Funds allocations
5322 VEHICLE UPFITTING Accounts for additional cost to vehicles to make them fully operational by meeting City standards
5323 ELECTRICAL VEHICLE

CHARGING
Accounts for EV charging cost on City vehicles
5324 ILLEGAL DUMPING Provides for expenditures related to any cleanup or services regarding illegal dumping 5325 ASPHALT OPERATIONS Provides for any materials and supplies relating to asphalt operations 5326 CONCRETE

OPERATIONS
Provides for any materials and supplies relating to concrete operations 5327 HEAVY EQUIPMENT

OPERATIONS
Provides for maintenance agreements and service costs for all large equipment - equipment with an EQ# assigned
5328 PARKWAY OPERATIONS Provides for any materials and supplies relating to parkway operations 5329 T.I.D.E OPERATIONS Provides for any materials and supplies relating to T.I.D.E operations 5330 RENTALS/LEASES Provides for any expenditures relating to rentals and leases on equipment, storage, etc. 5331 MEMORIAL BENCH

EXPENSE
Provides for expenditures relating to the City's Memorial Bench Program 5341 PEG EXPENSE To account for any expense directly related to PEG revenue (usually Communications equipment)
5350 NON-CAPITAL

EQUIPMENT
Provides for tools and equipment valued under $5,000, but a single item minimum of $500 for use by City employees
5351 DRONE (UAV)

OPERATIONS
Provides for any operation costs relating to Public Safety’s drones 5360 COMPUTERS

HARDWARE
To account for hardware expense in IT such as computers, cabling, and other IT assets.

Code is also used to charge back to departments for Internal Service-related costs. 5361 COMPUTERS SOFTWARE Provides for software costs including subscription, upgrades, licenses, etc. 5370 AUDIO VISUALS To account for audio visual expenses 5371 RADIO

COMMUNICATIONS
Provides for any expenditures directly related to radio communications 5400 DUES & MEMBERSHIPS Provides for membership dues in job-related organizations 5409 GENERAL LIABILITY Provides for an annual allocation to departments/divisions for liability owed to the City 5410 LIABILITIES INSURANCE Provides for insurance paid for tangible and intangible property insurance including bonds for employees
5411 INSURANCE PREMIUM Provides for premiums paid for tangible and intangible property insurance including bonds for employees
5412 RECRUITMENT EXPENSE Provides for expenditures occurred in hiring employees - such as newspaper ads, pre- employment physicals, fingerprinting, relocation expenditures 5413 GOVERNMENT FEES/

LICENSES
Provides for expenditures relating to any licenses or fees that are due 5414 PROPERTY TAX ON
LAND
Provides for any property tax that is due on specific land parcels Personnel Services - Salary & Benefits
DRAFT
Appendix
Object Code Listing
City of Lancaster Proposed Budget
301
5501 FURNITURE &

EQUIPMENT DEP
Provides for an annual year-end journal entry for depreciation accumulated throughout the fiscal year for furniture and equipment
5600 MISC EXPENSES Provides for any miscellaneous expenditures that were not expected or foreseen (departments should not be budgeting to this account or using this account on a regular basis)
5610 CASH VARIANCE To expense cash variance for cash collections 5620 BAD DEBT EXPENSE Provides for an annual year-end journal entry for allowance for bad debt 5622 UNCOLLECT INT ON

RECEIVABLES
To account for bas debt on uncollectible interest
5625 PRINCIPAL EXPENSE Expenditures related to payments that reduce the amount of a loan owed 5626 INTEREST EXPENSE Expenditures related to the interest being paid on a loan owed 5655 ASSESSMENTS Provides for any assessment expenditures 5656 GRANT EXPENSE Provides for costs associated with various grant programs 5700 SERVICES Provides for other City services not specific to object codes below 5710 PROFESSIONAL/

TECHNICAL SERVICE
Provides for contracting with a firm or company for outside professional services - these services are of a technical nature where special licensing or education is usually required, such as: accountants, appraisers, engineers, consultants, information technology specialists, etc. Whenever this account is used, a complete description must be included (excludes legal – use 5740)
5720 ADVERTISING Provides for all types of advertising, such as: public hearing notices and other advertising as required by law, community events and the publicity of the City 5722 OPIOID PROGRAM Expenditures related directly to the Opioid program from the program revenues received 5725 SPONSORSHIP EXPENSE Provides for costs associated with other organization’s special community events sponsored by the City
5728 IMPACT PROGRAM Account for specific activities for the IMPACT program (PARCS) 5730 PRINTING/BINDING Provides for outside printing or copying services 5740 LEGAL SERVICES Provides for professional legal services provided to the City 5745 LEGAL CLAIMS Provides for legal claims filed with the City Clerk’s Office 5750 SHERIFFS CONTRACT Provides for police services funded with City general funds 5751 SHERIFF CONTRACT –

SUPPLMENTAL
To account for additional Sheriff relates expenses for special events 5755 LANDSCAPE

CONTRACTS
Provides for the landscape services done, such as labor and materials, by the landscape contracts the City obtains
5780 ANIMAL CONTROL Provides for animal control services 5782 CODE/DEMOLITION

ACTIVITY
Provides for costs associated with repairs required for code enforcement or demolition of properties
5790 REPAIR &

MAINTENANCE

SERVICES
Provides for any expenditures for normal maintenance and upkeep of capital assets that are necessary to keep the assets in their usual condition (land, infrastructure, furniture and equipment, etc.)
5791 STREET LIGHT SERVICES Provides for private maintenance and power necessary to operate all City owned street lights
5792 TRAFFIC SIGNAL

SERVICES
Provides for maintenance of traffic signals within the City limits performed by the City or by contract
5793 EMERGENCY DAMAGE

REPAIRS
Provides for any materials or supplies related to emergency damage repairs Personnel Services - Salary & Benefits
DRAFT
Appendix
Object Code Listing
City of Lancaster Proposed Budget
302
5794 MARKING AND

STRIPING
Provides for painting of traffic control markings on street pavement surfaces 5795 TRAFFIC SIGNAGE Provides for installation and maintenance of all regulatory, informative and directional signs
5796 TRAFFIC SIGNAL-MULTI

JURSTICT
Provides for City's share of the maintenance of traffic signals under the jurisdiction of the State of California and/or County of Los Angeles and performed by the entity 5797 STREET SWEEPING Provides for street sweeping services done within the City limits performed by the City or by contract
5798 VANDALISM Provides for any materials or supplies related to vandalism within the City limits 5799 HAZARDOUS MATERIALS

SERVICES
Account for hazardous cleanup services
5800 WASTE SERVICES Provides waste (trash) services
5801 TELEPHONE Provides for telephone expenditures
5802 WATER Provides for water used by City facilities
5803 GAS Provides for gas used by City facilities
5804 ELECTRIC Provides for electricity used by City facilities 5805 WIRELESS Provides for internet used by City facilities 5806 POWER PURCHASE

EXPENSE
Provides for power purchase expenditures made by Lancaster Choice Energy (LCE) 5807 NEM PAYOUTS To account for NEM payouts for LCE customers 5808 RECYCLED WATER

PURCHASE
Provides for recycled water purchases
5900 MEETINGS &

CONFERENCES
Provides for any direct expenditures related to a meeting or conference admission (ex. tickets or admission expense to attend that meeting or conference) 5910 TRAVEL/MILEAGE

REIMBURSEMENT
Provides for any direct expenditures for lodging and travel to get to conferences and trainings (ex. hotel stays, flights, taxi, Uber)
5911 TUITION

REIMBURSEMENT
Provides for reimbursement of educational expenditures to employees - generally requested by employee and taken on own time
5912 BOOT/PANT

REIMBURSEMENT
Provides for reimbursement of boots/pants paid by the employee 5920 TRAINING Provides for any direct expenditures related to training provided to employees (ex. webinars, courses, in-person trainings)
5930 PUBLICATIONS/

JOURNALS
Provides for books, publications, maps, plans, specifications, and other printed material provided to contractors, other technical or professional groups and citizens 5940 CREDIT CARD CHARGES Provides for credit card payments collected by the City 5999 PCARD PROCESSING Object code reserved for Tyler EERP PCARD processing implementation 6111 FLEET ISF Transfers-out for Fleet ISF (fund to fund) 6112 INFORMATION

TECHNOLOGY ISF
Transfers-out for IT ISF (fund to fund)
6113 GENERAL LIABILITY ISF: Transfers-out for General Liability ISF (fund to fund) Personnel Services - Salary & Benefits
DRAFT
Appendix
Object Code Listing
City of Lancaster Proposed Budget
303
6201 EQUIPMENT

REPLACEMENT

CHARGES
To replace various capital equipment items purchased for over $5,000, that are normally associated with field work
6203 ADMINISTRATIVE

OVERHEAD
Overhead charged per the City wide cost allocation to compensate the cost of overhead from one fund to another, typically funds will be charged overhead to supplement the General Fund and/or overhead charged to outside Agencies for OH costs 6900 OTHER FINANCING
USES
To represent operating transfers out and payments to escrow agents for debt service 6999 INTER-FUND TRANSFERS
OUT
To account for transfers out from fund to fund
7000 DEBT SERVICES – PRIN Provides for expenditures related to debt service principal payments 7010 COST OF ISSUANCE
7100 DEBT SERVICE –

INTEREST
Provides for expenditures related to debt service interest payments 8000 CAPITAL IMPROVEMENT Accounts for Construction in Progress costs, must have a project string attached. 8010 PROPERTY AQUISTION Provides for any property or land that was purchased and acquired 8100 EQUIPMENT &

FURNITURE
Office furniture, normal office equipment, various capital equipment items, and various outdoor furniture and equipment purchased for over $5,000 8200 VEHICLES Trucks, cars, tractors and other motor vehicles purchased for over $5,000, that are capable of self-propelled travel on any City streets
Personnel Services - Salary & Benefits
DRAFT
DRAFT
Budget Resolutions
DRAFT
Budget Resolutions
Resolution No. 25-31
City of Lancaster Proposed Budget
306
Resolution No. 25-31
DRAFT
Budget Resolutions
Resolution No. 25-32
City of Lancaster Proposed Budget
307
Resolution No. 25-32
DRAFT
Budget Resolutions
Resolution No. 25-33
City of Lancaster Proposed Budget
308
Resolution No. 25-33
DRAFT
Addendum
Council approved
DRAFT
Council approved appropriations and budget impact adjustments will be listed on this page throughout the fiscal year as they occur.

City of Lancaster Proposed Budget
310
appropriations and budget impact
adjustments will be listed on this
page throughout the fiscal year as
they occur.

DRAFT
DRAFT
Council approved appropriations and budget impact adjustments will be listed on this page throughout the fiscal year as they occur.

City of Lancaster Proposed Budget
312
DRAFT

STAFF REPORT
City of Lancaster
PH 1
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 Subject:Public Hearing on Vacancies and Recruitment and Retention Efforts to Comply with Assembly Bill 2561
Recommendation:

Receive and file this report. No Council action is required at this time.

G.C. Section 84308: No
Fiscal Impact:

There is no fiscal impact associated with receiving and filing this report.

Background:

This report is presented in compliance with Assembly Bill 2561 (AB 2561), signed into law by Governor Gavin Newsom on September 22, 2024. AB 2561 requires local agencies to conduct at least one public hearing annually prior to budget adoption to report on staffing vacancies, assess recruitment and retention efforts, and provide a forum for participation by recognized employee organizations. The City of Lancaster's workforce data for calendar year 2025, along with current staffing data as of June 1, 2026, are included herein.

Attachment:

Vacancy, Recruitment, and Retention Efforts Report
Exhibit A

V ACANCY, RECRUITMENT, & RETENTION EFFORTS REPORT

OVERVIEW
Assembly Bill 2561 (AB 2561) amended the Meyers-Milias-Brown Act by adding Government Code Section 3502.3, which requires local public agencies to enhance transparency and accountability in public sector staffing. The full text of the bill is available at: AB 2561 Bill Text.

The purpose of AB 2561 is to address growing concerns over staffing shortages in public agencies, which can lead to increased workloads, employee burnout, lower morale, and quality of public services to citizens.

Key provisions of AB 2561 require agencies to:
• Report annually on staffing vacancies, recruitment, and retention efforts. • Identify any internal policies or practices that may inhibit hiring or retention. • Provide recognized bargaining units with an opportunity to participate in the public hearing.
• If any bargaining unit exceeds a 20% vacancy rate, provide additional data upon request, including the total number of job vacancies within the bargaining unit, the total number of applicants for vacant positions within the bargaining unit, average number of days to complete the hiring process when position posted and opportunities to improve compensation and other working conditions.

In compliance with AB 2561, the City of Lancaster has invited the Teamsters Local 986 (Teamsters) Union and the Police Officers Association (POA) to participate in this hearing.

WORKFORCE OVERVIEW
As of June 1, 2026, the City of Lancaster has 358 full-time equivalent (FTE) budgeted positions.

Of these positions, 118 are represented by recognized bargaining units. Teamsters Local 986 represents 85 budgeted positions, of which 80 are currently filled and the Police Officers Association represents 33 budgeted positions, of which 17 are currently filled.

Although the 5100 Series employee group represented by the Police Officers Association exceeds the 20% vacancy threshold, this elevated vacancy rate is primarily attributable to two factors. First, the City Council approved the addition of 20 new positions on February 24, 2026, 18 of which belong to the 5100 series. The second main factor being law enforcement roles have a much longer recruitment timeline due to rigorous qualification requirements, including additional testing, a much more in-depth background check, psychological evaluation, and POST requirements. The 5100 series employee group is the only employee group that exceeds the 20% vacancy threshold.
• Overall Vacancy Rate: 9.78%
With the recent expansion of the Lancaster Police Department, vacancies in law enforcement roles disproportionately affect the overall vacancy rate due to the longer recruitment timelines and POST requirements.
• Adjusted Vacancy Rate (excluding Police Officer/Sergeant classifications): 5.31% Vacancy Rate Calculation:

Vacancy Rate (%) = (Number of Vacant Positions / Total Authorized Positions) × 100 Summary of Vacancy Rates by Employee Group (as of June 1, 2026):

Employee Groups FTE's
Budgeted Employees Positions
Eliminated Vacancies Vacancy
Rate
2000 Series 5 5 0 0 0.00% (Executives)
2100 Series 2 2 0 0 0.00% (Police Executives)
2200 Series 2 2 0 0 0.00% (Contracted Executives)
3000 Series 37 36 0 1 2.70% (Mid-Management)
4000 Series 166 157 0 9 5.42% (Full-Time Salaried)
5000 Series 28 23 1 4 14.29% (FT Hourly Non-Union)
5100 Series 33 17 0 16 48.48% (Hourly FT Law Enforcement - POA) 6000 Series 85 80 0 5 5.88% (Hourly FT - Local 986 Teamsters Union) City of Lancaster Total 358 322 1 35 9.78%
*For a breakdown of all vacancies see to Exhibit A

RECRUITMENT ACTIVITY
In 2025, the City filled 80 full-time positions and hired 125 part-time/temporary employees.

Recruitment efforts yielded:
• 6,745 full-time applications
• 6,272 part-time/temporary applications
While application volume remains strong, the City continues to experience challenges in recruiting for certain specialized and hard-to-fill positions, particularly within law enforcement, engineering, technical, and executive-level classifications.

Several factors contribute to recruitment challenges, including increased competition among public agencies for qualified candidates, extended hiring timelines for positions requiring specialized certifications or comprehensive background investigations, and evolving workforce expectations regarding flexible work arrangements. Additionally, a portion of applicants either do not meet minimum qualifications or withdraw from the recruitment process after accepting employment elsewhere.

To address these challenges, the City continues to evaluate and enhance its recruitment strategies through targeted advertising, expanded outreach efforts, participation in career fairs and professional organizations, and ongoing process improvements designed to reduce time-to-fill vacancies. The City is also implementing NEOGOV , with an anticipated go-live date of July 2026, to streamline recruitment, onboarding, and applicant communication processes. These efforts are intended to improve the candidate experience, increase recruitment efficiency, and strengthen the City's ability to attract and retain a highly qualified workforce.

EMPLOYEE SEPARATIONS
During calendar year 2025, thirty-two full-time employees separated from City employment.

Separation activity consisted of a variety of voluntary and involuntary departures, including career advancement opportunities, retirements, personal circumstances, and organizational transitions.

Reasons for separation included:
• 9 retirements
• 6 employees who accepted positions at other municipalities • 4 employees who accepted positions with other public agencies • 4 employees who transitioned to Lancaster Choice Energy • 4 terminations
• 2 employees who voluntarily resigned without securing other employment • 1 employee who accepted a private-sector opportunity
• 1 employee who voluntarily resigned for family medical caregiving • 1 employee who relocated out of state
These figures reflect common workforce trends and highlight the importance of maintaining effective recruitment and retention strategies. The City continues to evaluate employee engagement, professional development opportunities, career advancement pathways, workplace flexibility, and compensation competitiveness to support workforce stability and retain a highly qualified workforce.

EMPLOYEE RETENTION
The City continues to actively implement programs to retain and support its workforce, including:
• Conducting annual employee engagement surveys to identify opportunities for organizational improvement and to enhance the employee experience • Completing a comprehensive Classification and Compensation Study to ensure job duties, classification structures, and compensation levels remain aligned with organizational needs and competitive in today’s workforce marketplace • Modernizing the Personnel Rules and Regulations to improve clarity, consistency, and operational effectiveness
• Successfully completing labor negotiations with:
o Local 986 Teamsters Union
o Police Officers Association
• Continuation of a comprehensive benefits package and flexible scheduling options o The City offers fully employer-paid medical, dental, and vision coverage for full- time employees including their eligible dependents
• Recognizing employee contributions through longevity awards and employee recognition programs
• Supporting continued professional development and career growth opportunities for employees at all levels of the organization
• Continuing the Lancaster Leadership Academy to develop future leaders and promote internal advancement opportunities
• Implementing NEOGOV Insights and Onboarding to enhance the recruitment, onboarding, and offboarding experience for employees
o Expected go-live date of July 2026
Retention data indicates that employee turnover is most prevalent during the early years of employment, emphasizing the importance of effective onboarding, employee engagement, and career development initiatives. The City will continue to evaluate workforce trends and implement strategies that support employee satisfaction, professional growth, and long-term organizational success.

ORGANIZATIONAL SELF-ASSESSMENT
In accordance with AB 2561, the City of Lancaster continues to evaluate its recruitment, hiring, and retention practices to identify opportunities for improvement and address workforce challenges. The City recognizes that maintaining a stable and qualified workforce requires ongoing assessment of internal processes, market conditions, and employee needs.

Current areas of focus include:
• Exploring new job advertisements and outreach, especially for hard-to-fill roles such as Police Officers, Sergeants, Dispatchers, Engineers, and executive-level classifications • Evaluating compensation and benefits against market benchmarks to ensure continued competitiveness
• Improving onboarding processes and employee engagement touchpoints These strategies aim to strengthen the City’s position as an employer of choice, support organizational resilience, and ensure the effective delivery of public services.

Hiring Challenges
• Extended hiring timelines for law enforcement positions due to comprehensive background investigations, psychological evaluations, medical examinations, and POST certification requirements
• Limited pools of qualified candidates for specialized, technical, and leadership positions • Increased competition among public agencies and private-sector employers for skilled and experienced professionals
• Evolving workforce expectations regarding flexible work arrangements and workplace culture
Retention Challenges
• Retirement eligibility among long-tenured employees
• Competition from larger agencies with greater promotional opportunities • Difficulty retaining employees in highly specialized and technical classifications where market demand exceeds available talent
Through continued evaluation of workforce trends, employee feedback, compensation practices, and organizational processes, the City remains committed to strengthening its workforce, enhancing employee engagement, and ensuring the effective delivery of public services to the community.

CONCLUSION
The City of Lancaster remains committed to maintaining a stable, engaged, and high-performing workforce while ensuring compliance with the requirements of Assembly Bill 2561. As of June 1, 2026, the Police Officers Association bargaining unit is the only employee group that exceeds the 20% vacancy threshold established by Government Code Section 3502.3. This elevated vacancy rate is primarily attributable to the recent expansion of the Lancaster Police Department, which added numerous new sworn positions, as well as the extended recruitment timelines associated with law enforcement hiring requirements, including testing, background investigations, psychological evaluations, and POST certification requirements.

The City continues to actively recruit qualified candidates for these positions and anticipates vacancy levels will decrease as newly authorized positions are filled. All other employee groups remain below the statutory threshold, reflecting the City's ongoing efforts to recruit, retain, and support a qualified workforce.

The City's recently completed Classification and Compensation Study found that Lancaster's compensation and benefits are generally competitive with, and often exceed, those offered by comparable cities of similar size and geographic location. These findings reinforce the City's commitment to maintaining competitive compensation practices while supporting recruitment and retention objectives.

The City will continue to monitor workforce trends, evaluate hiring and retention practices, engage with employee groups, and implement strategies that strengthen organizational effectiveness to attract, retain, and support its employees.

Department Job Classification Series Vacancies Status Jobs Posted
Interviews
Scheduled
Conditional
Offers
Eligibility
Lists
Administrative Services Analyst 4000 1 Interviews Completed - Pending Offer 1 12 1 2 Administrative Services Coordinator I 4000 1 Interviewing 1 12 0 N/A Administrative Services
(AVAQMD) Specialist I 4000 1 Interviewing 1 15 0 N/A
City Manager's Office Sr IT Analyst 4000 1 Position on Hold until new fiscal year 0 N/A N/A N/A Community Development Technician I 5000 1 Position on Hold - Converting to Specialist I at Fiscal Year 0 N/A N/A N/A Community Development Technician I 5000 1 Position on Hold pending Specialist I hire 0 N/A N/A N/A Community Development Planner 4000 1 Position on Hold - Converting to new classification of Assistant Planner pending Council approval 0 N/A N/A N/A
PARCS Assistant Director 4000 1 Posting soon - position vacated 5/29/26 0 N/A N/A N/A Police Department Technician I 5000 1 Removing position at fiscal year N/A N/A N/A N/A Police Department Technician I 5000 1 Position on Hold - Converting to Dispatcher at fiscal year pending Council approval 0 N/A N/A N/A
Police Department Dispatcher 5000 1 Position posted as Dispatcher II - Position converting pending Council approval 10 0 N / A
Police Department Assistant Manager 4000 1 Position on Hold - Converting to Sergeant at fiscal year pending council approval 14 0 N / A
Police Department Sergeant 5100 4 Interviews Completed - Pending Offer 1 5 0 0 Police Department Police Officer* 5100 12 Interviewing 1 58 12 0 Public Works Senior Analyst 4000 1 Interviewing 1 6 0 N/A Public Works Administrative Assistant 4000 1 Position in Review 0 0 0 0 Public Works Heavy Equipment Operator 4000 1 Interviews Completed - Pending Offer 1 12 1 4 Public Works Lead Utility Maintenance Worker 4000 1 Interviews Completed - Pending Offer 1 4 1 0 Public Works Specialist I 4000 1 Position in Review 0 0 0 N/A Public Works Maintenance Worker I 4000 3 Interviews Completed - Pending Offer 1 28 3 8 *City is still actively recruiting for the position of Police Officer as new positions are being added at fiscal year pending Council approval and to create eligibility list as candidates may be disqualified during background process
Exhibit A
Vacancy Breakdown

STAFF REPORT
City of Lancaster
NB 1
6/9/2026
TN
Date: June 9, 2026
To: Mayor Parris and City Council Members
From: Marissa Diaz, Director - Public Works
Nicholas Godin, Assistant Director – PW City Engineering Subject: Award of Construction Bid – Public Works Construction Project No. 24-023 – 2025 Preventative Maintenance & Rehabilitation Program
Recommendations:

1. Award Public Works Construction Project (PWCP) 24-023, 2025 Preventative Maintenance & Rehabilitation Program, to Vance Corporation, of Beaumont, California, in the amount of $3,512,718.28, plus 20% contingency, to repair and resurface roads at six locations within the City of Lancaster; and authorize the City Manager, or his designee, to sign all documents in accordance with California Public Contract Code Section 22038(b).

2. Find the City has complied with the California Environmental Quality Act. A Notice of Exemption was filed on September 23, 2025.

3. Authorize Task Order expenditure amount of $7,000.00, plus a 10% contingency, for Labor Compliance services to the successful firm in Multi-Year Professional Services Agreement, Service Group Category (SGC) 16 - Labor Compliance.

4. Authorize Task Order expenditure amount of $32,340.00, plus a 10% contingency, for Materials and Laboratory Testing services to the successful firm in Multi-Year Professional Services Agreement, Service Group Category (SGC) 09 – Materials and Laboratory Testing.

G.C. Section 84308: No
Fiscal Impact:
$4,258,535.94, (including 20% construction contract contingency, 10% labor compliance contingency, and 10% material testing contingency). Sufficient funds are available in the Capital 2 3
9 0
Improvements Budget in project string CP12ST056.CONST, GL Accounts 21549900.8000, 22049900.8000, and 53049900.8000.

Background:

The proposed project is funded by Gas Tax – SB-1, Proposition C, and the Lancaster Financing Authority. This project will include roadway preventative maintenance at the following locations:
Lancaster Boulevard from Challenger Way to 100 feet West of 15 th Street Avenue L-4 from 30 th Street West to 27th Street West
28 th Street West from Avenue L-8 to Avenue L-4
27 th Street West from Avenue L-8 to Avenue L-4
26 th Street West from Avenue L-8 to End of Street
Lancaster Boulevard from Division Street to Challenger Way (Additive Alternate 3) Per Section 2.2 of the Existing Community Workforce Agreement, (CWA), this project is subject to the CWA by and between the City of Lancaster and Los Angeles/Orange Counties Building and Construction Trades Council, and the Signatory Craft Councils and Unions. The contract documents were prepared, and the project was advertised accordingly. Per Section 2.6(b) of the CWA, Letters of Assent shall be submitted by the Contractor and each of its subcontractors, of whatever tier, 48 hours prior to commencement of work, or within 48 hours after the award of Project Work to that Contractor (or subcontractor), whichever occurs later.

On April 14, 2026, at 11:00 a.m., the City conducted an electronic bid opening for PWCP 24-023 2025 Preventative Maintenance & Rehabilitation Program via PlanetBids. The lowest bidder was determined based on the summation of the base bid only. Upon budget review after bid opening, the bid is recommended for award based on the summation of the Base Bid and Additive Alternate Number 3 only for the construction budget amount of $4,215,261.94. Vance Corporation was the lowest responsive, responsible bidder. The results of the bids are shown below.

Contractor City Total Bid Amount Base Bid Amount

1. Vance Corporation Beaumont, CA $9,468,717.00 $1,914,316.72

2. Calmex Engineering, Inc. Bloomington, CA $10,830,546.00 $1,946,171.40

3. R.C. Becker and Son, Inc. Santa Clarita, CA $9,875,605.51 $1,997,469.75

4. Sully-Miller Company Brea, CA $10,082,260.30 $2,273,206.40

5. C.A. Rasmussen, Inc. Valencia, CA $12,192,927.92 $2,627,146.57

6. Hardy & Harper, Inc.

Lake Forest, CA $9,896,200.00 $3,065,000.00

Engineer’s Estimate $11,994,793.00 $2,235,656.61

On November 8, 2022, the City Council approved Multi-Year Professional Service Agreements for various Service Group Categories with the consulting firms recommended by staff to be pre- qualified service providers through December 31, 2026. The Multi-Year Agreement permits City 2 3
9 0
staff to issue Task Orders for individual projects. Proposals will be requested from those prequalified under Service Group Category (SGC) 16 – Labor Compliance and Service Group Category (SGC) 09 – Materials and Laboratory Testing, and a task order will be executed with one of the following firms in each Service Group Category:

SGC 16 – Labor Compliance
· Cumming Management Group, Inc.
· Golden State Labor Compliance, LLC.
· Perceptive Enterprises, Inc.

SGC 09 – Materials and Laboratory Testing
· Converse Consultants
· Earth Systems Pacific
· Twining, In.

NG/EF/re
Attachment:

Vicinity Map

SEGMENTS
PWCP 24-0232025 PREVENTATIVE MAINTENANCE ANDREHABILITATION PROGRAM

VICINITY MAP

Lancaster City CouncilJune 9, 2026

Lancaster City Council
June 9, 2026