Lancaster City Council
June 23, 2026

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NOW, THEREFORE, BE IT RESOLVED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF LANCASTER, STATE OF CALIFORNIA, THAT:

Section 1. The City Council of the City of Lancaster proposes to establish an assessment for lighting maintenance and improvement purposes to be levied against properties in Lancaster Lighting Maintenance District for Fiscal Year 2026/27, pursuant to the provisions of the Landscaping and Lighting Act of 1972 of the Streets and Highways Code of the State of California and the Proposition.

Section 2. Generally, the proposed improvements are maintenance, servicing, and installation of street lighting, traffic signal and public parking lot lighting, (public lighting facilities) improvements within the District.

Section 3. The assessment engineer is hereby ordered to prepare and file a report in accordance with said Act and Proposition.

Section 4. The amounts to be assessed for the expenses of such installation, maintenance, servicing, and energy costs and operation of the work or improvements described above shall be levied and collected in the same manner and by the same officers as taxes for County purposes are levied and collected, and shall be disbursed and expended for maintenance, operation, and service of the District, all as described in the Engineer's Report and Section 2 above.
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Resolution No.

PASSED, APPROVED, and ADOPTED this 23rd day of June, 2026, by the following vote: AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:

ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor
City of Lancaster City of Lancaster

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss

CITY OF LANCASTER )

CERTIFICATION OF RESOLUTION

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

WITNESS MY HAND AND THE SEAL OF THE CITY OF LANCASTER, on this 23rd day of June, 2026.
(seal)

ANDREA ALEXANDER
City Clerk
City of Lancaster
RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LANCASTER,

CALIFORNIA, PRELIMINARILY APPROVING THE ENGINEER'S REPORT,

FIXING TIME AND PLACE FOR HEARING ON THE LEVY OF THE

PROPOSED ASSESSMENT, AND DECLARING ITS INTENTION TO LEVY

AND COLLECT ASSESSMENTS WITHIN LANCASTER LIGHTING
MAINTENANCE DISTRICT, PURSUANT TO PART 2 OF DIVISION 15 OF

THE STREETS AND HIGHWAYS CODE OF THE STATE OF CALIFORNIA WHEREAS, the City Council has, by its Resolution No. , generally described any proposed new improvements and substantial changes in the existing improvements, and ordered the assessment engineer, Harris & Associates, to prepare a report relative to Lancaster Lighting Maintenance District (hereinafter referred to as the "District") pursuant to the Landscaping and Lighting Act of 1972 (hereinafter referred to as the "Act"), and pursuant to the provisions of Proposition 218, the self-titled "Right to Vote on Taxes Act" (hereafter referred to as the "Proposition"); and
WHEREAS, the assessment engineer has prepared said Engineer's Report, and filed the same with the City Clerk, and said City Clerk has presented said Engineer's Report to this City Council for consideration; and
WHEREAS, the assessment engineer has prepared a diagram showing the boundaries of the District, and said diagram has been filed with the City Clerk, and the City Clerk has presented said diagram to this City Council for consideration; and WHEREAS, the Engineer's Report and the diagram have been filed with the City Clerk, and are open to the public for inspection, and may be referred to for all details regarding the improvements, the boundary of the District, the assessments, total costs, and a description of the parcels to be assessed; and
WHEREAS, said Act and Proposition set forth a procedure that must be followed in establishing an annual assessment to be levied; and
WHEREAS, said procedure requires the City Council to adopt a resolution declaring its intention to levy and collect assessments within the District for each fiscal year that an assessment is to be levied after the approval of the Engineer's Report.

Resolution No.

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NOW, THEREFORE, BE IT RESOLVED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF LANCASTER, STATE OF CALIFORNIA, THAT:

Section 1. Said Engineer's Report, be and the same, is hereby preliminarily approved including the recommendations made thereon, the City Clerk is hereby directed to endorse the fact and date of such approval on said Engineer's Report, and to file said Engineer's Report in the office of the City Clerk.

Section 2. Said diagram, be and the same, is hereby approved, the City Clerk is hereby directed to endorse the fact and date of such approval on said diagram, and to file said diagram in the office of the City Clerk.

Section 3.

July 14, 202 6, at 1:30 p.m. in the Council Chambers, City of Lancaster is hereby established as the time and place for the Public Hearing on the levy and collection of the proposed assessment.

Section 4. This Council hereby declares its intention pursuant to and in accordance with the provisions of said Act and Proposition to provide for the servicing and maintenance
of all street lighting and public parking lot lighting (public lighting) improvements within the District. Further, this Council hereby declares its intention to levy and collect assessments to pay all the costs and expenses incurred for Fiscal Year 2026-27 , pursuant to and in accordance with the provisions of said Act and Proposition.

Section 5. Generally, the proposed improvements are maintenance, servicing, and installation of public lighting facilities within the District.

Section 6. The City Council hereby determines the total estimated operating cost of the district for Fiscal Year 202 6-27 is $6,774,049.30. The public lighting improvements in the areas within the District will be maintained with funds generated by the Lighting Maintenance District.

Each lot or parcel within the
District will be assessed a full unit assessment of $135.06, based on the February CPI increase of 2.93% ($45 in zones that voted “No” during the 2003 election).

Section 7. The diagram, which indicates by boundary lines the extent of the territory of the District, is hereby declared to describe the boundaries of the District, and shall govern for all details as to the extent and location of said District.

Section 8.

The City Clerk shall cause a notice of hearing by causing this Resolution to be published in accordance with Section 22626 of said Act and Section 6061 of the Government Code of the State of California. 4 5
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Resolution No.

PASSED, APPROVED, and ADOPTED this 23rd day of June, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:

ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor
City of Lancaster City of Lancaster

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss

CITY OF LANCASTER )

CERTIFICATION OF RESOLUTION

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

WITNESS MY HAND AND THE SEAL OF THE CITY OF LANCASTER, on this 23rd day of June, 2026.
(seal)

ANDREA ALEXANDER
City Clerk
City of Lancaster

CITY OF LANCASTER
PRELIMINARY ENGINEER’S REPORT
FISCAL YEAR 2026-27

LANCASTER

LIGHTING MAINTENANCE DISTRICT

May 2026
Prepared by
Harris & Associates
101 Progress, Suite 250
Irvine, CA 92618
www.weareharris.com

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

ENGINEER’S REPORT FOR
FISCAL YEAR 2026-27

LANCASTER LIGHTING MAINTENANCE DISTRICT

CITY OF LANCASTER

STATE OF CALIFORNIA

I HEREBY CERTIFY THAT THE ENGINEER’S REPORT, TOGETHER WITH THE ASSESSMENT ROLL THERETO

ATTACHED, WAS CONFIRMED BY THE CITY COUNCIL OF THE CITY OF LANCASTER, STATE OF CALIFORNIA AND FILED WITH ME ON THE _____ DAY OF _________, 2026.

_________________________________

ANDREA ALEXANDER

CITY CLERK

CITY OF LANCASTER

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

TABLE OF CONTENTS
Table of Contents
Introduction 1
Impacts of Proposition 218 3
Statement of Assessment Engineer 4
Part I – Plans and Specifications 6
Part II – Cost Estimate 8
Part III – Method of Apportionment 10
Part IV – Assessment Diagram 21
Part V – Assessment Roll 22
Part VI – Assessment List for Zones that Voted “No” 23

Appendix A – Assessment List of New Parcels for 2026-27

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

1 INTRODUCTION
Purpose
This Streetlight Maintenance Rate Study (“Study”) has been prepared for the City of Lancaster (City) to evaluate the adequacy of current streetlighting assessments and to develop a benefit based structure compliant with the substantive and procedural requirements of Proposition 218. The study provides a comprehensive review of projected operating costs, capital improvement needs, reserve targets, debt service obligations, and benefit analysis. The resulting rates are designed to ensure that revenue generated from streetlighting assessments are sufficient to operate, maintain, and invest in the City streetlighting system in a financially sustainable manner and apportion costs proportionally to benefit received by each property.

The Study was performed pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code, commencing with Section 22500 (the “1972 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIII D (the “California Constitution”) the City Council of the City of Lancaster (the “City”) for the Lancaster Lighting Maintenance District (the “District”) for Fiscal Year 2026-27. The 1972 Act and California Constitution calls for the preparation and filing of an annual report (“Report”) pursuant to Chapter 1, Article 4 of the 1972 Act, beginning with section 22565, presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained and an estimate of the costs to maintain said improvements within the District.

The word “parcel”, for purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Los Angeles County Assessor’s Office. The Los Angeles County Auditor/Controller uses APN and specific fund numbers to identify properties to be assessed on the tax roll for special benefit assessments.

This Report consists of Six sections and identifies the following items:
• Plans and Specifications. The location of the District and the specific improvements to be maintained.
• Estimate of Costs. The District costs and proposed assessments to be levied for 2026-27. • Method of Apportionment. How the District costs are allocated and apportioned to the assessable parcels based upon the benefit received.
• District Diagram. A Diagram showing the District boundaries. • Assessment Roll. A listing of properties to be assessed by APN and corresponding assessment amounts.
• Assessment List for Zones that Voted “No”. A listing of parcels in the Zones that voted “No” in 2003 and will be assessed $45 per lighting unit this fiscal year.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

2 Overview
The City Council of the City of Lancaster approved the transfer and formation of Lancaster Lighting Maintenance District in June 1992, for the purpose of providing funds for the provision of lighting maintenance services for public lighting facilities within the District, in accordance with State Law.

Territory has been annexed into the District, increasing the amount improvements to be maintained and the size of the District. In 1996, other public lighting facilities and highway safety lights that are in the City, but were not in the District, were included in the District for maintenance and servicing. Traffic Signals were included in the District for maintenance and servicing beginning Fiscal Year 2005-06.

Beginning in Fiscal Year 2021-22, traffic signals were removed from the District as a service item.

Since Fiscal Year 2005-06, developers have been required to place funds on deposit with the City to cover the cost of the lighting improvements from the date of acceptance to the next fiscal year. Any excess funds were used to reduce the costs for the following year. The benefiting properties are included in the assessment during the fiscal year following acceptance of the lighting improvements. The District collects annual assessments from property owners within the District to fund the annual maintenance and energy costs of the public lighting facilities.

The City Council approved a resolution initiating the proceedings for the levy of increased assessments within the Lancaster Lighting Maintenance District on April 8, 2003. In addition, the City Council adopted a resolution declaring the City's intention to levy the increased assessments, setting the dates for the public meeting and public hearing, and authorizing the staff to mail out assessment ballots and notices.

Returned Assessment Ballots were tallied according to the zone of benefit. For purposes of voting, the District was divided into 104 zones.

As of July 8, 2003, all zones with the exception of Zones 27, 30, 49B, 51B, 51D, 65B, 70A, 89B, and 103, received voter approval for the additional assessments and the inclusion of a Consumer Price Index (CPI) adjustment factor. Following the results of the original votes, and with the streetlights being turned off, property owners within three zones that voted "no", namely zones 27, 30, and zone 89B, submitted petitions to the City to initiate another voting process. For the revote, the City further subdivided these zones as follows: zone 27 split into zones 27A and 27B, zone 30 split into zones 30A and 30B, and zone 89B split into zones 89B-1 and 89B-2. The City Council adopted resolutions initiating proceedings for the levy of additional assessments and notices of public hearings and assessment ballots were mailed to the affected property owners within these zones. The three election processes were successful and the City Council approved the levy of additional assessments at the October 28, 2003, November 11, 2003, and January 27, 2004, Council meetings. Each of the parcels within the Zones that voted “Yes” have been annexed into the District and have agreed to the assessment being imposed. If a parcel which is already annexed into the District develops or changes its land-use, the assessments will be adjusted to reflect the new development status or land-use category, without the need for an assessment ballot process for that parcel.

The assessment for Fiscal Year 2026-27 is $135.05 per lighting unit except for 441 parcels within the zones that voted "no" which will remain at $45.00 per lighting unit. The estimated number of assessable parcels in the Lighting District for Fiscal Year 2026-27 is 41,761, with a total of 52,650.12 lighting units (50,999.01 Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

3 at $135.05 per unit and 1,651.11 at $45.00 per unit). There are approximately 18,500 City owned streetlights, 1,800 Edison owned streetlights, and 853 highway safety lights in the District.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

4 IMPACTS OF PROPOSITION 218
On November 5, 1996 California voters approved Proposition 218 entitled "Right to Vote on Taxes Act" which added Article XIIID to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts.

Proposition 218 also requires that with certain specified exceptions, which are described below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.

Some of these exceptions include:
1) Any assessment imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.
2) Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

However, even if assessments are initially exempt from Proposition 218, if the assessments are increased in the future, the City will need to comply with the provisions of Proposition 218 for that portion of the increased assessment unless the increase in assessment was anticipated in the assessment formula (e.g., CPI increase).

Proposition 218 does not define this term “streets”, however, following the passage of Proposition 218 based on conversations with other public agency officials, attorneys, assessment engineers and Senate Bill 919, we determined that “streets” include all public improvements located within the street right-of- way. This would include median and parkway landscaping, safety lighting and street lighting.

It was also determined that if assessments were imposed as a condition of development and property owners agreed to the imposition of assessments and subsequently signed a development agreement confirming so, then this would suffice for the requirement of signing a petition.

The more difficult question arose in those situations where the levy of assessments was imposed as a condition of approval for land development or subdivision where the property owner did not enter into a development agreement. In those cases, if the street light facilities and the resulting assessment were a condition of the land development or subdivisions approval and the property owner acquiesces to the levy of assessment, it is reasoned that this was a functional equivalent of giving express consent or signing a petition requesting the imposition of the assessment. Even the Howard Jarvis Taxpayers' Association seems to tacitly support this conclusion in its "Statement of Drafters' Intent". When discussing the exemption for existing assessments imposed pursuant to a petition, the taxpayers' association said:
"This provision exempts most land secured financing arrangements used by developers." Acceptance of a condition of approval of a development or subdivision which requires the imposition of assessments is a common form of land secured financing used by developers to fund street lighting maintenance.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

5 STATEMENT OF ASSESSMENT ENGINEER
Statement of Assessment Engineer
AGENCY: LANCASTER LIGHTING MAINTENANCE DISTRICT

OF THE CITY OF LANCASTER
PROJECT: LANCASTER LIGHTING MAINTENANCE DISTRICT
TO: CITY COUNCIL

CITY OF LANCASTER, STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2026-27
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council for the Lancaster Lighting Maintenance District of the City of Lancaster to provide lighting maintenance services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-27.

Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, and in accordance with the City of Lancaster’s Resolution being adopted by the City Council of the City of Lancaster, this Report has been ordered for:

LANCASTER LIGHTING MAINTENANCE DISTRICT
(Hereinafter referred to as the “District”),
This Report consists of the following six (6) parts and Appendices:

PART I
Plans and Specifications: Plans and specifications for the improvements are as set forth on the lists thereof, attached hereto, and are on file in the Office of the City Clerk and are incorporated herein by reference.

PART II
Estimate of Costs: An estimate of the costs of the proposed improvements, including incidental costs and expenses in connection therewith, is as set forth on the lists thereof, attached hereto, and are on file in the Office of the City Clerk and incorporated herein by reference.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

6 PART III
Method of Apportionment: The method of apportionment indicates the proposed levy of the net amount of the costs and expenses of the improvements to be levied upon the parcels of land within the District, in proportion to the estimated benefits to be received by such parcels.

PART IV
Assessment Diagram: The diagram of the district boundaries showing the exterior boundaries of the Assessment District and the lines and dimensions of each lot or parcel of land within the Assessment District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County of Los Angeles for the fiscal year to which this Report applies.

PART V
Assessment Roll: An assessment of the estimated cost of the improvements on each benefited lot or parcel of land within the District. The proposed Assessment Roll using Fiscal Year 2026-27 assessment rates is included in this Report as Part V.

PART VI
Assessment List for Zones that Voted “No”: An assessment list of the parcels in the zones that voted “No” to be assessed at $45 per lighting unit this fiscal year is included in the Report as Part VI.

Harris and Associates is performing the administrative function of preparing this Report and submitting the assessment amounts to Los Angeles County for the 2026-27 tax year, based on previous City Council approvals.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

7 PART I – PLANS AND SPECIFICATIONS
Description of the District and Boundaries
The District was formed for the purpose of ensuring the ongoing maintenance, operation and servicing of certain lighting improvements within the boundaries of the District. The District was also formed with the intent of annexing all new development within the City. Said improvements are detailed below under “Improvements and Services Provided”.

Each area annexed into the District as a condition of development. The District located throughout the City of Lancaster.

Improvements and Services Provided
The improvements for the District and Zones may be generally described as follows:

The operation, maintenance, and servicing of street lighting, public parking lot lighting and highway safety lighting improvements (public lighting facilities), and appurtenant facilities.

Plans and Specifications for the improvements for the District are voluminous and are not bound in this report but by this reference are incorporated and made a part of this report. The Plans and Specifications are on file in the office of the City Clerk and the City Engineer where they are available for public inspection.

Assessments for the District are being levied to provide funding for the following:

1. The maintenance, operation, and servicing of local streetlights in close proximity, within approximately 90 feet, to certain lots and parcels which provide a direct and special benefit to such lots or parcels.

2. The maintenance, operation and servicing of arterial streetlights, and other public lighting facilities which provide a special benefit to all the assessable parcels within the District and Zones whether or not such parcels are in close proximity to such lighting.

3. The payment of debt service on bonds or other obligations, including installment payments, to be issued or incurred during the fiscal year. Obligations are being incurred to pay the costs of acquisition of the streetlights within the District and Zones and will be secured by assessments levied in each fiscal year until the obligation is paid. The City Council has determined that the estimated cost of the acquisition of the streetlights and retrofit there of ($15,716,995.00) is greater than can be conveniently raised from a single annual assessment and that the estimated cost, plus incidental expenses, shall be collected in installments over a twenty (20) year period, commencing Fiscal Year 2016-17 and continuing through Fiscal Year 2036-37. The maximum annual assessment installment is estimated to be an amount not to exceed $1,000,000 which is to be included within the annual budget of the District.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

8 The improvements to be maintained and other public lighting facilities operated and serviced are the local and arterial streetlight system of the City of Lancaster that confers special benefit to the parcels within the District and Zones. The specific location of both local and arterial streetlight improvements within the City can be found on the Streetlight Inventory Maps maintained by the City and on file in the office of the City Engineer where they are available for inspection. The City also maintains a lamp location list that is a tabulated listing of every street in the District and Zones by alphabetical order. Included in the items listed for each lamp are the exact location by street address number and lamp size. Lamps are not placed in specific zones unless they clearly only benefit certain parcels (i.e., alley lights, main streetlights, and petitioned installation areas).

Article XIII D of the California Constitution defines "maintenance and operation expenses" as the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care and supervision necessary to properly operate and maintain a permanent public improvement." The District funding includes, but is not limited to, the removal, repair, replacement or relocation of light standards, poles, bulbs, fixtures, and all appurtenances, electrical energy, supplies, engineering, and incidental costs relating to the maintenance and operation of the public lighting facilities benefiting the District parcels.

The local streetlight improvements to be maintained, operated, and serviced within the District and Zones include Edison-owned and City owned streetlights within the right-of-way of the local public streets located within the boundaries of the District and Zones. These lights are all within close proximity to the parcels within the District and Zones identified as receiving local lighting benefit in the Method of Assessment, and as such, provide special benefit to these parcels.

Specifications for streetlights within the District and Zones are indicated within a previously executed contract by and between the City of Lancaster and Southern California Edison Company, a copy of which is available in the Development Service Department.

The arterial streetlight improvements to be maintained, operated, and serviced with the use of District funds include a reasonable allocation of Edison-owned streetlight maintenance, operation, and servicing on the major arterial streets within the City that provide special benefit to the parcels within the City.

Reference is made to the plans and specifications for the improvements on file with the City and are incorporated herein by reference.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

9 PART II – COST ESTIMATE
Cost Estimate
The District costs for maintenance and incidentals for Fiscal Year 2026-27 include, but are not limited to:
maintenance, operations, utility costs, operating reserves and incidentals.

The estimated District costs of $9,146,181 are proposed to be paid from the monies in the Lighting District Fund for Fiscal Year 2026-27 and other City funding sources.

The Act provides that the amount of any surplus, deficit, or contribution be included in the estimated costs for the District. The net amount to be assessed on the lots or parcels within the District is the total cost of maintenance and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.

Placement of New Street Lights on LS-3 Rate Schedule
On February 27, 2007, the City Council approved the placement of new streetlights on the LS-3 rate schedule (City owned and metered for energy use) and directed Staff to proceed with implementing the change effective July 1, 2007. By retaining ownership and self-maintaining the future streetlights, the City could save up to 20% in maintenance cost for new streetlights that are on the LS-3 rate schedule. Expenses incurred would be paid from the assessments paid annually by the property owners into the Lancaster Lighting Maintenance District.

Southern California Edison (SCE) has three rate schedules approved by the California Public Utilities Commission to charge for the energy and maintenance of street lights namely LS-1 schedule (unmetered, SCE owned and maintained lights), LS-2 schedule (unmetered, customer owned, SCE maintained lights) and LS-3 schedule (metered, customer owned and maintained lights). There are approximately 1,800 streetlights in the Lancaster Lighting Maintenance District on the LS-1 schedule, approximately 18,000 on the LS-2 schedule, and approximately 1,350 on the LS-3 schedule.

District Fund Accounting
The District Cost Estimate for Fiscal Year 2026-27 is shown on the following page. Projected Expenditures are estimated through June 30, 2027.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

10 DISTRICT FUND ACCOUNTINGEXPENSESREVENUESBALANCEFund Balance as of July 1, 2025$2,744,239FY 2025-26 RevenuesAssessments from Annexed Properties$6,759,713Interest, Developers' Fees for New Annexations$30,000Property Damage $0Transfers In$0Interest Income$0Total Revenue FY 2025-26$6,789,713FY 2025-26 Projected ExpendituresOperating Expenses$9,828,161Capital Improvements$0Street Light Acquisitions$0Street Light LED Retrofits$0Transfers Out-Retiree Health Benefits $432,703Fund Shortfall covered TDA Art 8$0Total Expenditures FY 2025-26$10,260,864Projected Fund Balance as of July 1, 2026($726,912)FY 2026-27 Projected RevenuesAssessments from Annexed Properties$6,956,335Interest, Developers' Fees for New Annexations$30,000Property Damage $0Transfers In$0Rebates for Energy Savings Measures$0Total Revenue FY 2026-27$6,986,335FY 2026-27 Projected ExpendituresOperating Expenses$8,713,478Street Light LED Retrofits$0Capital Improvements$0Transfers Out-Retiree Health Benefits $432,703Fund Shortfall covered TDA Art 8$0Total Expenditures FY 2026-27$9,146,1812026-27 Operating Reserve($2,886,758)Projected Fund Balance as of July 1, 2027($2,886,758)Projected Unreserved Fund Balance as of July 1, 2026$0Total Lighting Units to be Assessed @ $135.05 per Unit 50,959.16Total Lighting Units to be Assessed @ $45.00 per Unit1,651.11Total Parcels to be Assessed 42,2022026-27 Estimated Assessment Revenue (1)$6,956,335(1) Total includes effect for rounding Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

11 PART III – METHOD OF APPORTIONMENT
General
The 1972 Act allows for the establishment of assessment districts by public agencies for the purpose of providing certain public improvements as detailed in Section I of this Report. The 1972 Act also requires that the cost of these improvements and services be assessed based on benefit received rather than by assessed value of the properties being assessed. In accordance with the 1972 Act, Section 22573:

The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.
— Streets and Highways Code Section 22573
The method of apportionment described in this Report, and confirmed by the City Council at the time the District was formed, utilizes commonly accepted engineering practices which have been established pursuant to the 1972 Act and the California Constitution for the allocation of special benefit assessments.

The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel. The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.

Special Benefit
The improvements and associated costs have been allocated to the assessable properties within the District based upon the special benefit received by those properties. The improvements for which the properties are assessed have been identified as necessary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and continuing maintenance and servicing of those improvements are strictly the obligation of the properties within the District.

General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a requirement of the development of the tract and are for the sole benefit of properties within the District. It has been determined therefore, any access or use by properties or individuals outside the District is completely incidental and the costs of operating, maintaining and servicing said improvements therefore provides no measurable benefit to those outside properties or individuals.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

12 Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable lot or parcel receives distinct and special benefits from the improvements and services provided, including enhanced safety, visibility, and nighttime usability associated with the provision and maintenance of public lighting facilities. In accordance with Article XIII D, Section 4 of the California Constitution:

Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large.
— Article XIII D, Section 4 of the California Constitution Basis of Special Benefit Apportioning
The Landscaping and Lighting Act of 1972 indicates that lighting assessments may be apportioned by any formula or method which fairly distributes costs among all lots or parcels within the district in proportion to the estimated benefits received. The City has determined that all developed parcels within the Lancaster Lighting Maintenance District, whether publicly or privately owned, receive only a special benefit from public lighting as a crime deterrent and for pedestrian safety. The special benefits of public lighting are the safety, security or protection of property, property improvements, inhabitants, and goods.

The intensity or degree of illumination provided can have a bearing on the special benefit.

People Related Benefits (People Use)
 Reduction in accidents and attendant human misery and decrease in personal and property loss.  Deterrence of nighttime crime.
 Promotion of business during nighttime hours.
 Safe use of roads and highways to access property.

Security or Property Protection (Security Benefit)
 Reduction in vandalism and other criminal acts, and damage to improvements.  Reduction in burglaries.

Intensity
Intensity or degree of illumination provided on streets in the lighting district varies with the type of street and the use of the property adjacent thereto. The following table from the Illuminating Engineering Society Handbook was used as a guide for the installation of the majority of the District lighting system.

The cost of providing the highest recommended degree of illumination (used in commercial areas) is about four times the cost of providing the intensity recommended for the lowest category, including residential properties.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

13 Recommendation for Average Horizontal Footcandles
Roadways (Other than Expressways or Freeways)

Roadway Classification Area Classification
Outlying
Downtown Intermediate and Rural

Major 2.0 1.2 0.9
Collector 1.2 0.9 0.6
Local or Minor 0.9 0.6 0.2

Based on land use information provided by the County Assessor, it has been determined in the existing lighting districts over ninety-three (93) percent of the parcels are in a residential category.

Approximately eighty-three (83) percent are single-family homes or condominiums and the remainder are duplexes, triplexes, or apartment dwelling. In view of this and the benefits derived by the family unit, both at and in the proximity of their property, a value of one (1) has been assigned to the basic family unit, i.e., the single-family home or condominium. The existing lighting district includes some properties that may not actually have public lights on their block but which do receive a neighborhood benefit from the lights in the area. These properties were also included in the proposed lighting district. Based on engineering judgment of the factors involved, a strong indication that lighting benefits are largely people related, a value of 1/2 was given to "People Use" while "Intensity" and "Security Benefit" were each rated at 1/4 to form the basic unit. Parcels in other land use categories were then rated by comparison with the basic unit.

In the remainder of the residential category, which is comprised of multiple rental type properties, the value for Intensity would remain at 1/4 but the other two items would increase in proportion to the number of family dwelling units on the parcel. For example, a duplex was assigned 1/4 for Intensity, 1 for People Use and 1/2 for Security Benefit for a total of 1-3/4 units. The owner of such property would therefore pay 1-3/4 times as much for lighting as the owner of a single-family residence. In consideration of the distance some units would be from the lighted roadway, Security Benefits in the residential category would not be increased beyond a value of 1. Thus a five (5) unit apartment would be assigned 1/4 for Intensity, 2-1/2 for People Use and 1 for Security Benefits or a total of 3-3/4 units. As the number of apartments on a parcel increases, the service charge units assigned for all apartments is shown in the tables below:

Formula for calculating all apartment Lighting Assessment Units:

Assessment Units = No. of Apartments/2 + Intensity + Security (Divide number of apartments by 2 then add Intensity and Security benefits)

Intensity (Degree of illumination) always remains at ¼ Unit but Security Benefit increases as the number of apartments increases to a maximum of 1. The People Use formula (number of apartments divided by 2) remains the same for all number of apartments.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

14 Assessment Units Calculation for 2 to 4 Apartments
No. of Units People Use (Units/2) Intensity Degree Security Benefit Assessment Units 2 1 0.25 0.5 1.75
3 1.5 0.25 0.67 2.42
4 2 0.25 0.75 3

Assessment Units Calculation for 5 to 20 Apartments
Security Benefit remains constant at 1.

No. of Units People Use (Units/2) Intensity Degree Security Benefit Assessment Units 5 2.5 0.25 1 3.75
6 3 0.25 1 4.25
10 5 0.25 1 6.25
15 7.5 0.25 1 8.75
20 10 0.25 1 11.25

Assessment Units Calculation for 21 to 50 Apartments
Take the number of Assessment Units for 20 apartments (11.25) then add 1/3 for each apartment over 20 apartments
No. of Units Assessment Units for
20 Apartments
Number of
Apartments above
20 1/3 unit for each
Apartment above
20 Assessment Units
21 11.25 (1) .33 11.58
30 11.25 (10) 3.33 14.58
40 11.25 (20) 6.67 17.92
50 11.25 (30) 10 21.25

Assessment Units Calculation for 51 to 100 Apartments
Take the number of Assessment Units for 50 apartments (21.25) then add 1/4 for each apartment over 50 apartments
No. of Units Assessment Units
for 50 Apartments
Number of
Apartments above
50 1/4 unit for each
Apartment above
50 Assessment Units
51 21.25 (1) .25 21.50
60 21.25 (10) 2.5 23.75
80 21.25 (30) 7.5 28.75
100 21.25 (50) 12.5 33.75

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

15 Assessment Units Calculation Apartments Over 100
Take the number of Assessment Units for 100 apartments (33.75) then add 1/5 for each apartment over 100 apartments
No. of Units Assessment Units for
100 Apartments
Number of
Apartments above
100
1/5 unit for each
Apartment above
100
Assessment Units
101 33.75 (1) .20 33.95
125 33.75 (25) 5 38.75
150 33.75 (50) 10 43.75
200 33.75 (100) 20 53.75

Group A
1 Unit (Minimum charge for improved property)

1. Irrigation Farms

2. Dry Farms

3. Cemeteries

4. Dump Sites

5. Improved Vacant Sites (no building but other improvements)

6. Dam

Group B
Moderate Intensity Lighting ½ Unit
Nominal People Use 1 Unit
Moderate Security Benefit ½ Unit
Total: 2 Units

1. Animal Kennels

2. Nurseries and Greenhouses

3. Parking Lots (industrial)

4. Churches

5. Schools (Private)

6. Petroleum and Gas (Oil Refinery)

7. Utility

8. Police and Fire Station

9. Utilities Office (Power, Water, etc.)

10. Military Post

11. Public Schools (General)

12. Elementary School (Public)

13. School Administration or Service Center

14. Art Center and Museum
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

16 Group C
High Intensity Lighting 1 Unit
Nominal People Use 1 Unit
Moderate Security Benefit ½ Unit
Total: 2 ½ Units

1. Parking Lot (Commercial)

2. Parking Lot (Lease)
Group D
High Intensity Lighting 1 Unit
Nominal People Use 1 Unit
High Security Benefit 1 Unit
Total: 3 Units

1. Office Buildings

2. Professional Buildings

3. Banks, Savings & Loans

4. Service Shops

5. Lumber Yards

6. Golf Courses

7. Race Tracks/Stables

8. Camps

9. Homes for Aged

10. City Hall and Administration Center

11. Auxiliary and Regional Center

12. Welfare and Social Services

13. Postal Facility

14. Library

15. Court Building and Jail

16. High School (Public)

17. Public Swimming Pool

18. Horse Stable

19. Youth Facility

20. Office Space Lease

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

17 Group E
High Intensity Lighting 1 Unit
Moderate People Use 2 Units
High Security Benefit 1 Unit
Total: 4 Units

1. Stores

2. Store with Office or Residence

3. Service Stations

4. Clubs and Lodge Halls

5. Rapid Transit Bus, etc.

6. Souvenir Shop

7. Food Concession

8. Airport and T-Hangar

9. Airport and Tie-Down

10. Airport and Fixed-Based Operator

11. Public Park

12. Ball Field (Little League, etc.)
Group F
Nominal Intensity Lighting ¼ Unit
Moderate People Use 3 Units
High Security Benefit 1 Unit
Total: 4 ¼ Units

1. Rooming House (Same as 6-Unit Apartment)
Group G
High Intensity Lighting 1Unit
High People Use 3 Units
High Security Benefit 1 Unit
Total: 5 Units

1. Restaurant

2. Theatre

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

18 Group H
Moderate Intensity Lighting ½ Unit
Nominal People Use 1 Unit
High Security Benefit 1 Unit
Total: 2 ½ Units

Parcels in Group H with Bldg. SF > 30,000 are doubled, based on Average Business Size.

Total: 5 Units

1. Light Manufacturing

2. Food Processing Plant

3. Warehousing
Group I
High Intensity Lighting 1 Unit
Nominal People Use 1 Unit
High Security Benefit 1 Unit
Total: 3 Units

Parcels in Group I with Bldg. SF > 5,000 are doubled, based on Average Business Size.

Total: 6 Units

1. Auto

2. Recreation Equipment

3. Sales-Service
Group J
High Intensity Lighting 1 Unit
Moderate People Use 2 Units
High Security Benefit 1 Unit
Total: 4 Units

Parcels in Group J with Bldg. SF > 40,000 are doubled, based on Average Business Size.

Total: 8 Units

1. Markets

2. Bowling Alleys

3. Skating Rinks

4. Department Stores

5. Hotels and Motels

6. Mobile Home Parks
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

19 Group K
It was determined that properties within the 10 land use categories in this group (which represents less than 1/3 of one (1) percent of the total lots or parcels within the districts) varies widely from the norm and therefore these lots or parcels were considered on an individual basis. Each of the parcels or lots in these land use categories was identified on the official lighting district maps and each public light or portion thereof in the immediate proximity of the lots or parcels benefiting the lots or parcels was assigned a number of units as indicated below. The total number of units so determined for that category would be distributed among the lots or parcels in that category in proportion to the lot or parcel area as shown below. A minimum of 3 units would be assessed to each lot or parcel to be compatible with Group D which contains many of the smaller business categories. Several large lots or parcels in outlying areas are within the immediate proximity and therefore those lots or parcels would be assessed the minimum.

K-1
Moderate Intensity Lighting 1 ¼ Units
Moderate People Use 3 Units
Moderate Security Benefit 1 Unit
Total: 5 ¼ Units

1. Open Storage 0.014973 Units per 100 square feet

2. Mineral Processing 0.005615 Units per 100 square feet K-2
Moderate Intensity Lighting 1 ¼ Units
High People Use 4 Units
Moderate Security Benefit 1 Unit
Total: 6 ¼ Units

1. Colleges, Universities (Private) 0.001736 Units per 100 square feet

2. Wholesale & Manufacturing Outlets 0.059858 Units per 100 square feet

3. Athletic & Amusement Facilities 0.027431 Units per 100 square feet

4. Heavy Manufacturing 0.006382 Units per 100 square feet

5. Hospitals 0.012886 Units per 100 square feet

6. Colleges, Universities (Public) 0.001736 Units per 100 square feet

7. Sports Stadium 0.027431 Units per 100 square feet

8. Amusement Park 0.027431 Units per 100 square feet

9. Airport and General 0.006382 Units per 100 square feet Usage units for Public Housing Facilities will be calculated using the same methodology listed in the County Assessor's report dated May 22, 1979, for all privately-owned parcels including the residential category where a value of one usage unit is assigned to the single-family home or condominium and usage units increase in proportion to the number of family dwelling units on the parcel.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

20 K-3
High Intensity Lighting 1 ½ Units
High People Use 4 Units
Moderate Security Benefit 1 Unit
Total: 6 ½ Units

1. Motion Picture, Radio, T.V. 0.010938 Units per 100 square feet

2. Neighborhood Shopping Centers 0.014449 Units per 100 square feet

3. Regional Shopping Centers 0.021812 Units per 100 square feet

Determining the Cost per Lot or Parcel
Using the aforementioned procedures, the sum of the total number of units applicable to all of the lots or parcels in the City of Lancaster within the District would be determined (Total Units). The estimated cost of operating and maintaining all of the City administered public lighting within that area would be determined and any surpluses or credits due to the existing City administered lighting districts within that area would be subtracted from that cost to determine the net amount to be raised by assessment (Net Assessment). The cost to be assessed per unit (Unit Cost) would be equal to the quotient of the Net Assessment divided by the Total Units. The cost to be assessed to each lot or parcel in the District would be determined by multiplying the number of units assigned to that lot or parcel by the Unit Cost.

Since the benefits have been related to property use and property users, no charge would be assessed on unimproved lots within the district.
“Unimproved” means that street improvements, as defined in the City of Lancaster Municipal Code Article VII Chapter 2, Part A Section 7-2.3(d), have not been installed for the project and that no building or structure exists on the lot or parcel.

Vacant parcels inside a tract where the street improvements have been accepted and are being maintained by the City, will be assessed at the developed rate.

Assessment
All assessed lots or parcels of real property within the District are listed on an assessment roll, which is on file in the office of the City Clerk and the City Engineer, and is hereby made a part of this Report by reference. The assessment roll states the net amount to be assessed upon assessable lands within the District for Fiscal Year 2026-27. These parcels are more particularly described on the County Assessor’s roll, which is on file in the office of the Los Angeles County Assessor and by reference is made a part of this report.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

21 Commencing with Fiscal Year 2004-05, the District property owners approved an increase in assessments and the inclusion of a CPI adjustment are proposed to increase each year, based upon the latest composite percentage change in the Consumer Price Index, All Urban Consumers, for the Los Angeles-Orange- Riverside County Area ("CPI"), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor.

The Engineer shall compute the percentage difference between the CPI for February of each year and the CPI for the previous February, and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year.

Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living. All parcels that are located within the Zones mentioned below (*) did not receive voter approval on the increased assessments and CPI, will not receive the increased assessment or the CPI factor.

The increased assessments for the parcels within the District requiring a vote were heard before the City Council at a public hearing on June 24, 2003. These increased assessments reflect the additional annual total costs of the District improvements as of Fiscal Year 2003-04.

Beginning Fiscal Year 2003-04 the following zones approved the levy of an additional assessment: 5 through 8, 12, 20, 22 through 26, 28, 29, 31A, 31B, 31C, 31D, 32, 48, 49C, 49D, 50A, 50B, 50C, 50D, 51A, 51C, 52B, 52C, 52D, 53A, 53B, 53C, 53D, 54A, 54B, 54C, 54D, 56, 64, 65D, 66A, 66B, 66C, 66D, 67A, 67B, 67C, 67D, 68A, 68B, 68C, 68D, 69, 70B, 70C, 70D, 71A, 71B, 71C, 71D, 72A, 72B, 72C, 73, 75, 86, 87A, 87B, 87C, 87D, 88A, 88B, 88C, 88D, 89A, 89C, 89D, 90A, 90B, 90C, 90D, 91 through 94, 101 through 102, 104, 105, 107A, 107C, 108B, 108C, 108D, and 109. These zones were assessed at the new rate of $70 per unit and each subsequent year, the maximum assessment rate has been increased by CPI. For Fiscal Year 2026- 27 these zones will be assessed at a rate of $135.05, which includes the February 2026 CPI factor of 2.93%.

Zones which are not approved for the levy of additional assessments are also not approved for the inclusion of the CPI. These Zones will remain at their current assessment rate of $45.00 per lighting unit, with no ability to increase these rates by a CPI.
* Zones 49b, 51b, 51d, 65b, 70a, and 103 did not receive voter approval.

All other parcels currently in the District will be assessed at the full rate of $135.05 per unit for Fiscal Year 2026-27. The County of Los Angeles requires an even assessment amount be submitted to the tax rolls.

Should actual maintenance costs come in less than the current assessment rate, the City has the option to credit assessments during the next fiscal year, resulting in a lower assessment for property owners.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

22 PART IV – ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown below. The lines and dimensions shown on maps of the Los Angeles County Assessor, for the current year, are incorporated by reference herein and made a part of this Report.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

23 PART V – ASSESSMENT ROLL
Parcel Identification for each lot or parcel within the District shall be based on available parcel maps and other property data from the Los Angeles County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.

A complete listing of parcels assessed within the District for Fiscal Year 2026-27, is too voluminous to include in the Report but is incorporated herein by reference and is on file with the City Clerk’s Office. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions.

These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

24 PART VI – ASSESSMENT ROLL FOR ZONES THAT VOTED “NO”
A list of the parcels in the Zones that voted “No” in 2003 and will continue to be assessed at rate of $45 per lighting unit. The parcels are shown on the following pages.

Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

25 APN Assessment APN Assessment APN Assessment3109019001 $45.00 3138002026 $135.00 3138005014 $78.763109023025 $225.00 3138002027 $135.00 3138005015 $45.003109023040 $45.00 3138002030 $180.00 3138005016 $45.003109023046 $225.00 3138002031 $135.00 3138005017 $78.763109023055 $135.00 3138002032 $112.50 3138005018 $45.003109023056 $135.00 3138002033 $180.00 3138005019 $45.003109023058 $225.00 3138004003 $180.00 3138005022 $180.003109023063 $225.00 3138004004 $270.00 3138005023 $112.503109023064 $180.00 3138004005 $135.00 3138005024 $78.763109023070 $305.90 3138004006 $112.50 3138005025 $112.503109023075 $407.88 3138004009 $90.00 3138005026 $45.003109024039 $225.00 3138004010 $90.00 3138005027 $112.503109024041 $305.90 3138004011 $270.00 3138005028 $45.003109024053 $305.90 3138004012 $270.00 3138005029 $78.763109024054 $509.86 3138004013 $225.00 3138005030 $78.763109024060 $305.90 3138004016 $112.50 3138005031 $112.503109025029 $203.94 3138004017 $112.50 3138005032 $78.763109025031 $405.00 3138004018 $112.50 3138005033 $45.003109025032 $225.00 3138004019 $112.50 3138005034 $45.003109025034 $509.86 3138004020 $112.50 3138005035 $112.503109025048 $509.86 3138004021 $112.50 3138006034 $270.003121034030 $2,499.76 3138004022 $112.50 3138006035 $112.503121035013 $45.00 3138004023 $180.00 3138006036 $112.503123001062 $1,462.50 3138004024 $270.00 3138006053 $135.003123001068 $360.00 3138004025 $112.50 3138007023 $135.003123004042 $168.76 3138004026 $270.00 3138007024 $135.003123004045 $463.96 3138004027 $78.76 3138007025 $135.003123004047 $135.00 3138004028 $45.00 3138007026 $90.003123004049 $1,223.64 3138004032 $135.00 3138007051 $225.003138001010 $180.00 3138004033 $135.00 3138008003 $45.003138001015 $201.16 3138004034 $199.36 3138008004 $45.003138001016 $180.00 3138004040 $135.00 3138008011 $45.003138001018 $270.00 3138004041 $78.76 3138008012 $78.763138001019 $225.00 3138005001 $270.00 3138008013 $78.763138001020 $180.00 3138005002 $270.00 3138008018 $112.503138001021 $225.00 3138005003 $270.00 3138008021 $78.763138001022 $225.00 3138005006 $112.50 3138008022 $213.743138001023 $225.00 3138005007 $112.50 3138008023 $191.263138001024 $112.50 3138005008 $78.76 3138008024 $45.003138002005 $180.00 3138005009 $112.50 3138008025 $45.003138002013 $135.00 3138005010 $45.00 3138008028 $45.003138002014 $225.00 3138005011 $112.50 3138008031 $45.003138002021 $180.00 3138005012 $112.50 3138008032 $45.003138002022 $135.00 3138005013 $45.00 3138008033 $45.00 Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

26 APN Assessment APN Assessment APN Assessment3138008034 $78.76 3138009046 $360.00 3138011053 $178.463138008035 $45.00 3138010040 $180.00 3138012026 $112.503138008036 $45.00 3138010041 $45.00 3138012043 $225.003138008037 $45.00 3138010048 $270.00 3138012047 $45.003138008038 $45.00 3138010060 $225.00 3138012048 $45.003138008039 $78.76 3138010061 $112.50 3138012054 $45.003138008040 $45.00 3138010063 $225.00 3138012070 $225.003138008041 $45.00 3138010064 $78.76 3138012071 $135.003138008042 $45.00 3138010065 $78.76 3138012076 $225.003138008043 $112.50 3138010066 $270.00 3138012077 $450.003138008044 $191.26 3138010067 $270.00 3138012079 $225.003138009001 $112.50 3138011001 $180.00 3138012080 $45.003138009002 $112.50 3138011002 $135.00 3138013001 $45.003138009003 $112.50 3138011006 $135.00 3138013002 $45.003138009004 $112.50 3138011007 $225.00 3138013003 $45.003138009005 $112.50 3138011011 $416.24 3138013004 $45.003138009009 $78.76 3138011013 $191.26 3138013005 $78.763138009010 $78.76 3138011016 $112.50 3138013006 $78.763138009011 $78.76 3138011017 $112.50 3138013007 $78.763138009012 $45.00 3138011018 $45.00 3138013009 $45.003138009014 $135.00 3138011019 $45.00 3138013010 $45.003138009017 $225.00 3138011020 $45.00 3138013011 $45.003138009018 $360.00 3138011022 $225.00 3138013012 $45.003138009019 $135.00 3138011023 $45.00 3138013013 $45.003138009021 $112.50 3138011025 $180.00 3138013014 $45.003138009022 $135.00 3138011026 $135.00 3138013015 $45.003138009023 $112.50 3138011032 $112.50 3138013016 $78.763138009024 $112.50 3138011034 $551.26 3138013017 $78.763138009025 $180.00 3138011035 $90.00 3138013018 $45.003138009026 $180.00 3138011036 $45.00 3138013019 $45.003138009027 $180.00 3138011037 $45.00 3138013020 $45.003138009028 $90.00 3138011038 $236.24 3138013021 $78.763138009031 $45.00 3138011039 $112.50 3138013022 $236.243138009032 $509.86 3138011040 $78.76 3138013023 $78.763138009033 $90.00 3138011041 $112.50 3138013024 $45.003138009035 $45.00 3138011042 $78.76 3138013025 $78.763138009036 $180.00 3138011043 $45.00 3138013026 $78.763138009037 $225.00 3138011044 $135.00 3138013027 $45.003138009040 $135.00 3138011045 $112.50 3138013031 $45.003138009041 $135.00 3138011046 $78.76 3138013033 $112.503138009042 $135.00 3138011047 $281.26 3138013034 $78.763138009043 $270.00 3138011048 $45.00 3138013036 $112.503138009044 $180.00 3138011049 $135.00 3138013037 $78.763138009045 $112.50 3138011050 $90.00 3138013038 $45.00 Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

27 APN Assessment APN Assessment APN Assessment3138013039 $78.76 3138016010 $112.50 3138020024 $135.003138013040 $45.00 3138016011 $112.50 3138021053 $90.003138013041 $45.00 3138016012 $112.50 3138022086 $191.263138013043 $78.76 3138016015 $78.76 3138025003 $45.003138013044 $45.00 3138016016 $78.76 3138025004 $45.003138013045 $78.76 3138016017 $45.00 3138025005 $45.003138013046 $78.76 3138016018 $112.50 3138025011 $45.003138014023 $135.00 3138016019 $78.76 3138025023 $225.003138014024 $90.00 3138016020 $45.00 3138025024 $135.003138014030 $90.00 3138016021 $45.00 3138025025 $180.003138014034 $90.00 3138016022 $45.00 3138025032 $180.003138014036 $90.00 3138016023 $112.50 3138025035 $225.003138014041 $112.50 3138016024 $45.00 3138025036 $149.403138015002 $45.00 3138016026 $146.26 3138025039 $180.003138015003 $45.00 3138016029 $146.26 3138026016 $225.003138015004 $78.76 3138016033 $90.00 3138026017 $112.503138015005 $78.76 3138016034 $90.00 3138026018 $270.003138015006 $78.76 3138016035 $146.26 3138026019 $270.003138015007 $45.00 3138018002 $146.26 3138026020 $270.003138015008 $78.76 3138018003 $146.26 3138026021 $270.003138015009 $45.00 3138018005 $146.26 3138026027 $270.003138015010 $45.00 3138018006 $146.26 3138026028 $270.003138015011 $45.00 3138018007 $45.00 3138026029 $270.003138015013 $45.00 3138018008 $78.76 3138026030 $270.003138015014 $78.76 3138018009 $45.00 3138026031 $270.003138015015 $112.50 3138018010 $45.00 3138026040 $270.003138015017 $146.26 3138018011 $45.00 3138026041 $405.003138015018 $112.50 3138018015 $225.00 3138026042 $270.003138015019 $112.50 3138018016 $225.00 3138027001 $78.763138015026 $78.76 3138018017 $225.00 3138027005 $78.763138015027 $45.00 3138018028 $112.50 3138027006 $45.003138015028 $78.76 3138018029 $45.00 3138027007 $45.003138015029 $78.76 3138018034 $270.00 3138027008 $45.003138015030 $78.76 3138018035 $225.00 3138027015 $112.503138015031 $78.76 3138018038 $225.00 3138027016 $112.503138015033 $45.00 3138018048 $135.00 3138027036 $45.003138015034 $45.00 3138018049 $90.00 3138027041 $90.003138016001 $146.26 3138019007 $180.00 3138027042 $90.003138016002 $45.00 3138019009 $135.00 3138027043 $112.503138016003 $45.00 3138019011 $360.00 3138028001 $180.003138016006 $45.00 3138019012 $225.00 3138028004 $112.503138016007 $45.00 3138019013 $405.00 3138028005 $270.003138016008 $45.00 3138019018 $270.00 3138028006 $112.503138016009 $45.00 3138020023 $135.00 3138029032 $225.00 Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

28 APN Assessment3138031006 $225.003138031023 $225.003138031041 $135.003138031042 $135.003138031049 $225.003138032049 $270.003138032051 $90.003138032052 $90.003138032060 $135.003138032061 $225.003138032063 $225.003138032068 $225.003138032069 $112.503138032073 $225.003138032074 $270.003138032075 $270.003138033001 $180.003138033002 $78.763138033003 $270.003138033004 $270.003138033021 $135.003138033028 $270.003138033043 $90.003138033045 $90.003138033046 $225.003138033048 $225.003138033049 $225.003138034040 $33.763138034041 $33.763138034042 $33.763138034043 $33.763142010008 $180.003142010038 $180.003142010039 $180.003142010040 $180.003142010041 $33.763142010044 $225.003142019027 $45.003150013037 $180.003150013038 $180.003153015036 $4,241.263153015037 $4,241.263153015038 $180.003153015039 $180.003153015040 $360.00 Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2026-27

29 APPENDIX A – ASSESSMENT ROLL FOR NEW PARCELS
Appendix A is a list of the new parcels to be charged as of the date this report was prepared. The property owner of these parcels agreed to be annexed into the District and the City Council will conduct a public hearing to memorialize and approve the annexations. The proceedings for annexation will be held and conducted in compliance with Proposition 218. Each property owner has signed an assessment ballot and waiver, agreeing to the annexation, assessment and annual CPI increase associated with the District.

Annexation No.'s APN(s) ProjectCalculated EDU'sEstimated 1st Year Assessment LLMDLLMD 24-23 3112-049-051 PMT 24-0482025th St. W. & WestfieldHa Hahn Hong Thi1.75 $222.71LLMD 25-163126-032-089SPR 23-005NE CORNER OF AVENUE K-8 AND GINGHAM AVENUEBARTZ ALTADONNA COMMUNITY HEALTH3.00 $381.78LLMD 26-013153-025-0453153-025-046TR 83573 (GRA24-03486)68 SFR LAND DEVELOPMENT OF AMERICA LLC68.00 $8,922.28LLMD 26-053203-033-021TR 82208-01 (GRA25-06738)7 SFR SHAYAN CAPITAL LLC75.00 $9,840.75LLMD 26-063204-003-0463204-003-0473204-003-0483204-003-049TR 62403 (GRA25-04934)235 SFR BAYSHORE LLC CROWN JEWELS LLC235.00 $30,834.35LLMD 26-073150-021-019TR 60367 (GRA25-03150)109 SFR WESTERN FUNDING LLC109.00 $14,301.89LLMD 26-083114-012-020SPR 22-006 (ECR25-06431)Ave Ave H & 25th St WTRIPLE M PROPERTIES PARTNERSHIP115.51 $15,155.80LLMD 26-093111-021-022PMT25-07408 4038 Derby Cir GARCIA FAVIOLA1.00 $131.21LLMD 26-103109-014-043PMT26-0137644248 21st St W COTERO,GILBERTO AND ARCE,ARACELI1.00 $131.21LLMD 26-113153-009-007TR 70892-01 (GRA25-05204)9 SFR WKR360 6 LLC9.00 $1,180.89LANCASTER LIGHTING MAINTENANCE DISTRICT

STAFF REPORT
City of Lancaster
CC 14
6/23/2026
TN
Date: June 23, 2026
To: Mayor Parris and City Council Members
From: Trolis Niebla, City Manager
George Harris, Senior Director / Treasurer – Administrative Services Subject: Fiscal Year 2026-2027 Budgets
City Council and City Council acting as Lancaster Housing Authority and Lancaster Power Authority Recommendations:

1. Adopt Resolution No. ____, adopting the proposed City of Lancaster Fiscal Year 2026- 2027 General Fund Operating Budget and Special Funds Budget.

2. Adopt Resolution No. ____, establishing the annual Appropriations Limit for Fiscal Year 2026-2027.

3. Adopt Resolution No. ____, approving terms and conditions of employment and a compensation schedule for represented and non-represented regular and probationary employees of the city – Salary Schedule.

4. Approve the Vendor Expenditure Authority List for FY2026-2027 Fiscal Impact:

The City of Lancaster Proposed Fiscal Year 2026-2027 Budget totals $330,217,526.

Background:

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

City Council’s priorities address:
Sound fiscal foundation and resilience;
Protect city infrastructure;
Public safety;
Measure LC appropriations;
Economic development; and
New facilities, programs, and service
All of which have been incorporated into the City’s Proposed FY 2026-2027 Budget.

The following table summarizes the proposed citywide budget:

CATEGORY FY27 PROPOSED
PERSONNEL COSTS $73,246,474
OPERATING EXPENDITURES 176,768,385
CAPITAL OUTLAY AND DEBT SERVICE 24,150,292
SHERIFF CONTRACT 25,878,042
TRANSFERS 30,174,333
Grand Total $330,217,526
Estimating revenues for the upcoming fiscal year and forecasting out-years is essential. By reviewing past years’ actual revenue receipts, new revenue sources, fee-based program and service projections, grant opportunities, and the State’s economic outlook, the City can best determine the revenues available for spending allocations. The City estimates FY 2026-2027 revenues (including transfers) of $353.1 million.

The City’s largest unrestricted funding source is the General Fund (Fund 101), totaling $147.3 million in revenues. General Fund resources include property tax, sales tax, fees, grants, and others. Sales and Use tax is the top General Fund source, which is projected at $73.2 million.

Included in that projection is Measure LC and Measure YM with $45 million of Sales and Use Tax revenue.

The proposed General Fund appropriations total $147 million, including $5.7 million in transfers out.

The City of Lancaster desires to maintain a prudent level of financial resources to guard its residents against service disruption in the event of unexpected, temporary revenue shortfalls or unanticipated expenditures. Reserves accumulated during years when revenues exceeded expenditures cushioned the City’s transition to a lower revenue base and allowed the City to adjust spending in response to economic downturns, emergencies, State revenue takeaways, and/or investment opportunities. The Proposed FY 2026-2027 Budget significantly recognizes and strengthens the City Council’s fiscal prudence and discipline with reserves totaling approximately $58.8 million.

The Proposed FY 2026-2027 Budget addresses community needs while maintaining healthy Reserves that will enable the City to continue providing the community with a full scope of high- quality municipal services, programs, and special events that enhance the quality of life of all Lancaster residents. It will also provide the required resources to construct significant capital improvement projects that will improve infrastructure and facilities and beautify the community.

Measure LC/YM
On November 3, 2020 and November 5, 2024, the voters of the City of Lancaster approved by the required majority vote, the increase in 3/4 - cent Transaction and Use Tax. Measure LC began on April 1, 2021 and Measure YM began April 1, 2025. The sales tax is expected to generate approximately $45 million in General Fund revenue in the fiscal year 2026/27.

The Measure LC/YM committee identified that the priority for the use of Measure LC funds shall be as follows:

1. Life Safety;

2. Public Safety;

3. Quality of Life; and

4. Sound Fiscal Foundation/Support
The following list are programs funded by both the sales tax initiatives.

Attachments:
a. Resolution No. ____ Adopting City FY26-27 Budget
b. Resolution No. ____ Appropriations Limit-FY27
c. Resolution No. ____ Salary Schedule FY26-27
d. Vendor Expenditure Authority List for FY 2026-2027
City of Lancaster Proposed Fiscal Year 2026-2027 Budget (available on the City’s website)

RESOLUTION NO. 26-xx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LANCASTER, CALIFORNIA, ADOPTING THE PROPOSED
CITY OF LANCASTER FISCAL YEAR 2026-2027 GENERAL

FUND OPERATING BUDGET AND SPECIAL FUNDS

BUDGET, AS SPECIFIED IN THE STAFF REPORT AND

BUDGET DOCUMENT

WHEREAS, the City Council has reviewed the proposed Fiscal Year 2026-2027 Budget and held a Public Hearing regarding the adoption of the budget on June 09, 2026 (totals as listed below):

Appropriations by Department/Category:

City Administration $14,999,984
Administrative Services 105,416,398
Community Development 19,973,522
Public Safety 60,863,474
Public Works 41,832,129
PARCS 32,807,395
Total Operating Budget 275,892,902
Transfers Out 30,174,333
Debt Service & Capital Outlay 24,150,292
Total City of Lancaster Budget 330,217,526
Appropriations by Fund:

General Funds $147,076,812
Internal Service Funds 24,907,715
Special Revenue Funds 36,749,607
Developer Fee Funds 128,611
Maintenance District Funds 19,252,272
Lancaster Housing Authority Funds 950,961
Lancaster Finance Authority 7,606,519
Enterprise Funds
Successor Agency Funds
68,477,995
25,067,034
Total City of Lancaster Budget by Fund 330,217,526

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LANCASTER AS FOLLOWS:

Section 1. The City of Lancaster Fiscal Year 2026-2027 General Fund Operating Budget, and Special Funds Budget, included in the document entitled “City of Lancaster Fiscal Year 2026- 2027 Proposed Budget” (the “FY 2026-2027 Budget”) is hereby adopted.

Resolution No.

Section 2. Interfund transfers are hereby approved and incorporated into the Fiscal Year 2026-2027 budget.

Section 3. Personnel Analysis is approved, establishing position counts for fiscal year 2026-2027. The City Manager is authorized to make changes to position classifications, as service demands dictate, while staying within approved FTE totals.

Section 4. Unused appropriations at the end of Fiscal Year 2025-2026 for capital projects, special projects, and grant programs that are unfinished and continuing into Fiscal Year 2026-2027 shall be carried forward and become part of the Fiscal Year 2026-2027 budget.

Section 5. The City Manager or his designee is hereby authorized to approve transfers between Operating and Capital Improvement Program budgets as needed to implement the provisions of this budget.

Section 6. Council approves not-to-exceed expenditure authority for vendors in, “Vendor Expenditure Authority List for FY 2026 – 2027”, and authorizes the City Manager, or his designee, to sign all documents.

Section 7. The Mayor and the City Manager are authorized and directed to enter into any agreements and to execute any documents as may be necessary or advisable to implement the provisions of this budget.

Section 8. The City Manager’s salary is $355,957.29 and increases by 3.5% annually on each anniversary of the hire date.

PASSED, APPROVED, and ADOPTED this ________ day of ________________, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:

___________________________
ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor

City of Lancaster City of Lancaster
Resolution No. 26-

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss

CITY OF LANCASTER )

CERTIFICATION OF RESOLUTION

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

WITNESS MY HAND AND THE SEAL OF THE CITY OF LANCASTER, on this _____ day of ________________ ________.
(seal)
_____________________________
RESOLUTION NO. 26-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LANCASTER, CALIFORNIA, ESTABLISHING THE ANNUAL
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2026-
2027
WHEREAS, the voters of California, on November 6, 1979, added Article XIIIB to the State Constitution placing various limitations on the appropriations of the state and local governments; and
WHEREAS, Article XIIIB provides that the appropriations limit for the Fiscal Year 2026- 2027 is to be calculated by adjusting the appropriations limit of the previous fiscal year for changes in the cost of living and population; and
WHEREAS, the information necessary for making these adjustments is found in Exhibit “A”, attached hereto and made a part hereof by reference; and WHEREAS, the City of Lancaster has complied with all the provisions of Article XIIIB in determining the appropriations limit for the Fiscal Year 2026-2027.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LANCASTER AS FOLLOWS:

Section 1. The appropriations subject to limitation for the City of Lancaster in Fiscal Year 2026-2027 shall be $296,565,061.

PASSED, APPROVED, and ADOPTED this 23rd day of June, 2026, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:
____________________________ ______________________________ ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor
City of Lancaster City of Lancaster
Resolution No.

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss

CITY OF LANCASTER )

CERTIFICATION OF RESOLUTION

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

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

EXHIBIT A
Resolution No.

CALCULATIONS FOR DETERMINING THE CITY OF LANCASTER
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2026-2027
Appropriations Limit Fiscal Year 2024-2025 $ 259,586,951 Change in California Per-Capita Income 6.44%
*Change in population for City of Lancaster
((173,424 -170,661 ÷ 170,661) 1.62%
Calculation Factor (1.0644 × 1.0162) 1.08164328

APPROPRIATIONS SUBJECT TO LIMIT THE
FISCAL YEAR 2025-2026 $ 280,780,481
Appropriations Limit Fiscal Year 2025-2026 $ 280,780,481 Change in California Per-Capita Income1 4.95%
Change in population for City of Lancaster2
((173,939 -172,826 ÷ 172,826) 0.64%
Calculation Factor (1.0495 × 1.0064) 1.0562168

APPROPRIATIONS SUBJECT TO LIMIT THE
FISCAL YEAR 2026-2027 $ 296,565,061
1 State of California, Department of Finance, Price Factor and Population Information. Sacramento, California, May 2026.
2 State of California, Department of Finance, E-1 Population Estimates for Cities, Counties and the State with Annual Percent Change — January 1, 2025 and 2026. Sacramento, California, May 2026.

Resolution No. 26-XX

RESOLUTION NO. 26-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LANCASTER, AMENDING RESOLUTION 26-XX

ESTABLISHING TERMS AND CONDITIONS OF

EMPLOYMENT AND A COMPENSATION SCHEDULE FOR

REPRESENTED AND NON-REPRESENTED REGULAR AND

PROBATIONARY EMPLOYEES OF THE CITY
WHEREAS, the City Council is desirous of amending the Classification and Compensation Schedule for Represented and Non-Represented Regular and Probationary Employees of the City;

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF LANCASTER DOES HEREBY RESOLVE, DETERMINE AND FIND AS FOLLOWS;
Section 1. The 2000 series employee group and the following classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Director H - $96.24
M - 16,681.32
H - $101.05
M - $17,515.40
H - $106.10
M - $18,391.19
H - $111.41
M - $19,310.74
H - $116.98
M - $20,276.30
H - $122.83
M - $21,290.10
Deputy City
Manager
H - $105.86
M - $18,349.48
H - $111.16
M - $19,266.95
H - $116.71
M - $20,230.30
H - $122.55
M - $21,241.83
H - $128.68
M - $22,303.93
H - $135.11
M - $23,419.13
Assistant City
Manager
H - $117.36
M - $20,343.09
H - $123.23
M - $21,360.26
H - $129.39
M - $22,428.23
H - $135.86
M - $23,549.65
H - $142.66
M - $24,727.15
H - $149.79
M - $25,963.49
Section 2. The 2100 series employee group and the following classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Assistant Chief
of Police
H - $76.99
M - $13,345.09
H - $80.84
M - $14,012.35
H - $84.88
M - $14,712.95
H - $89.13
M - $15,448.59
H - $93.58
M - $16,221.01
H - $98.26
M - $17,032.08
Chief of Police H - $105.86
M - $18,349.48
H - $111.16
M - $19,266.95
H - $116.71
M - $20,230.30
H - $122.55
M - $21,241.83
H - $128.68
M - $22,303.93
H - $135.11
M - $23,419.13
Section 3. The 2200 series employee group and the following classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Classification Rate
Director of
AVAQMD
H - $122.83
M - $21,290.10
City Manager H - $167.38
M - $29,012.34
Resolution No. 26-XX

Section 4. The 3000 series employee group and the following Tier 1 (employees hired in the following positions on or before June 30, 2019) classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Associate
Planner
H - $48.43
M - $8,394.58
H - $50.85
M - $8,814.30
H - $53.39
M - $9,255.00
H - $56.06
M - $9,717.74
H - $58.87
M - $10,203.64
H - $61.81
M - $10,713.82
Analyst H - $48.43
M - $8,394.58
H - $50.85
M - $8,814.30
H - $53.39
M - $9,255.00
H - $56.06
M - $9,717.74
H - $58.87
M - $10,203.64
H - $61.81
M - $10,713.82
Associate
Civil Engineer
H - $57.74
M - $10,008.81
H - $60.63
M - $10,509.24
H - $63.66
M - $11,034.70
H - $66.84
M - $11,586.40
H - $70.19
M - $12,165.73
H - $73.70
M - $12,774.02
Senior Planner H - $59.01
M - $10,228.10
H - $61.96
M - $10,739.52
H - $65.06
M - $11,276.50
H - $68.31
M - $11,840.34
H - $71.73
M - $12,432.36
H - $75.31
M - $13,053.95
Section 5. The 3000 series employee group and the following Tier 2 classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Senior Planner H - $57.74
M - $10,008.81
H - $60.63
M - $10,509.24
H - $63.66
M - $11,034.70
H - $66.84
M - $11,586.40
H - $70.19
M - $12,165.73
H - $73.70
M - $12,774.02
Manager H - $62.56
M - $10,842.91
H - $65.68
M - $11,385.03
H - $68.97
M - $11,954.28
H - $72.42
M - $12,551.98
H - $76.04
M - $13,179.60
H - $79.84
M - $13,838.59
Senior Civil
Engineer
H - $67.37
M - $11,676.90
H - $70.74
M - $12,260.76
H - $74.27
M - $12,873.84
H - $77.99
M - $13,517.49
H - $81.88
M - $14,193.38
H - $85.98
M - $14,903.03
Senior Traffic
Engineer
H - $67.37
M - $11,676.90
H - $70.74
M - $12,260.76
H - $74.27
M - $12,873.84
H - $77.99
M - $13,517.49
H - $81.88
M - $14,193.38
H - $85.98
M - $14,903.03
Chief Building
Official
H - $76.99
M - $13,345.09
H - $80.84
M - $14,012.35
H - $84.88
M - $14,712.95
H - $89.13
M - $15,448.59
H - $93.58
M - $16,221.01
H - $98.26
M - $17,032.08
City Clerk H - $76.99
M - $13,345.09
H - $80.84
M - $14,012.35
H - $84.88
M - $14,712.95
H - $89.13
M - $15,448.59
H - $93.58
M - $16,221.01
H - $98.26
M - $17,032.08
Assistant City
Attorney
H - $76.99
M - $13,345.09
H - $80.84
M - $14,012.35
H - $84.88
M - $14,712.95
H - $89.13
M - $15,448.59
H - $93.58
M - $16,221.01
H - $98.26
M - $17,032.08
Assistant
Director
H - $76.99
M - $13,345.09
H - $80.84
M - $14,012.35
H - $84.88
M - $14,712.95
H - $89.13
M - $15,448.59
H - $93.58
M - $16,221.01
H - $98.26
M - $17,032.08
City Engineer H - $87.94
M - $15,242.28
H - $92.33
M - $16,004.39
H - $96.95
M - $16,804.62
H - $101.80
M - $17,644.86
H - $106.89
M - $18,527.08
H - $112.23
M - $19,453.44
Section 6. The 4000 series employee group and the following Tier 1 (employees hired in the following positions on or before June 30, 2019) classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Resolution No. 26-XX

Section 7. The 4000 series employee group and the following Tier 2 classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Specialist I H - $34.48
M - $5,975.84
H - $36.20
M - $6,274.62
H - $38.01
M - $6,588.36
H - $39.91
M - $6,917.78
H - $41.91
M - $7,263.66
H - $44.00
M - $7,626.86
Administrative
Assistant
H - $34.48
M - $5,975.84
H - $36.20
M - $6,274.62
H - $38.01
M - $6,588.36
H - $39.91
M - $6,917.78
H - $41.91
M - $7,263.66
H - $44.00
M - $7,626.86
Executive
Assistant
H - $38.50
M - $6,672.51
H - $40.42
M - $7,006.16
H - $42.44
M - $7,356.46
H - $44.56
M - $7,724.30
H - $46.79
M - $8,110.53
H - $49.13
M - $8,516.02
Coordinator I H - $38.50
M - $6,672.51
H - $40.42
M - $7,006.16
H - $42.44
M - $7,356.46
H - $44.56
M - $7,724.30
H - $46.79
M - $8,110.53
H - $49.13
M - $8,516.02
Specialist II H - $38.50
M - $6,672.51
H - $40.42
M - $7,006.16
H - $42.44
M - $7,356.46
H - $44.56
M - $7,724.30
H - $46.79
M - $8,110.53
H - $49.13
M - $8,516.02
Accountant H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Assistant City
Clerk
H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Assistant Planner H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Coordinator II H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Engineering
Technician
H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Specialist II H - $40.09
M - $6,949.11
H - $42.10
M - $7,296.55
H - $44.20
M - $7,661.38
H - $46.41
M - $8,044.44
H - $48.73
M - $8,446.69
H - $51.17
M - $8,869.01
Accountant H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Inspector H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Senior Specialist H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Senior
Engineering
Technician
H - $50.14
M - $8,691.56
H - $52.65
M - $9,126.13
H - $55.28
M - $9,582.43
H - $58.05
M - $10,061.52
H - $60.95
M -$10,564.60
H - $64.00
M - $11,092.84
Senior Inspector H - $50.14
M - $8,691.56
H - $52.65
M - $9,126.13
H - $55.28
M - $9,582.43
H - $58.05
M - $10,061.52
H - $60.95
M -$10,564.60
H - $64.00
M - $11,092.84
Resolution No. 26-XX

Inspector H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Purchasing Agent H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Senior Specialist H - $43.31
M - $7,506.61
H - $45.47
M - $7,881.94
H - $47.75
M - $8,276.06
H - $50.13
M - $8,689.85
H - $52.64
M - $9,124.33
H - $55.27
M - $9,580.57
Analyst H - $48.12
M - $8,340.69
H - $50.53
M - $8,757.75
H - $53.05
M - $9,195.62
H - $55.70
M - $9,655.40
H - $58.49
M - $10,138.16
H - $61.41
M - $10,645.07
Coordinator III H - $48.12
M - $8,340.69
H - $50.53
M - $8,757.75
H - $53.05
M - $9,195.62
H - $55.70
M - $9,655.40
H - $58.49
M - $10,138.16
H - $61.41
M - $10,645.07
IT Analyst I H - $48.12
M - $8,340.69
H - $50.53
M - $8,757.75
H - $53.05
M - $9,195.62
H - $55.70
M - $9,655.40
H - $58.49
M - $10,138.16
H - $61.41
M - $10,645.07
Associate Planner H - $48.12
M - $8,340.69
H - $50.53
M - $8,757.75
H - $53.05
M - $9,195.62
H - $55.70
M - $9,655.40
H - $58.49
M - $10,138.16
H - $61.41
M - $10,645.07
Senior Engineering
Technician
H - $48.12
M - $8,340.69
H - $50.53
M - $8,757.75
H - $53.05
M - $9,195.62
H - $55.70
M - $9,655.40
H - $58.49
M - $10,138.16
H - $61.41
M - $10,645.07
Senior Inspector H - $48.12
M - $8,340.69
H - $50.53
M - $8,757.75
H - $53.05
M - $9,195.62
H - $55.70
M - $9,655.40
H - $58.49
M - $10,138.16
H - $61.41
M - $10,645.07
Supervisor H - $48.12
M - $8,340.69
H - $50.53
M - $8,757.75
H - $53.05
M - $9,195.62
H - $55.70
M - $9,655.40
H - $58.49
M - $10,138.16
H - $61.41
M - $10,645.07
Assistant Manager H - $52.93
M - $9,174.73
H - $55.58
M - $9,633.46
H - $58.36
M - $10,115.15
H - $61.27
M - $10,620.89
H - $64.34
M - $11,151.94
H - $67.56
M - $11,709.56
Assistant Civil
Engineer
H - $52.93
M - $9,174.73
H - $55.58
M - $9,633.46
H - $58.36
M - $10,115.15
H - $61.27
M - $10,620.89
H - $64.34
M - $11,151.94
H - $67.56
M - $11,709.56
Assistant Traffic
Engineer
H - $52.93
M - $9,174.73
H - $55.58
M - $9,633.46
H - $58.36
M - $10,115.15
H - $61.27
M - $10,620.89
H - $64.34
M - $11,151.94
H - $67.56
M - $11,709.56
Emergency
Management
Administrator
H - $52.93
M - $9,174.73
H - $55.58
M - $9,633.46
H - $58.36
M - $10,115.15
H - $61.27
M - $10,620.89
H - $64.34
M - $11,151.94
H - $67.56
M - $11,709.56
IT Analyst II H - $52.93
M - $9,174.73
H - $55.58
M - $9,633.46
H - $58.36
M - $10,115.15
H - $61.27
M - $10,620.89
H - $64.34
M - $11,151.94
H - $67.56
M - $11,709.56
Senior Analyst H - $52.93
M - $9,174.73
H - $55.58
M - $9,633.46
H - $58.36
M - $10,115.15
H - $61.27
M - $10,620.89
H - $64.34
M - $11,151.94
H - $67.56
M - $11,709.56
Senior
Coordinator
H - $52.93
M - $9,174.73
H - $55.58
M - $9,633.46
H - $58.36
M - $10,115.15
H - $61.27
M - $10,620.89
H - $64.34
M - $11,151.94
H - $67.56
M - $11,709.56
Associate Civil
Engineer
H - $57.74
M - $10,008.81
H - $60.63
M - $10,509.24
H - $63.66
M - $11,034.70
H - $66.84
M - $11,586.40
H - $70.19
M - $12,165.73
H - $73.70
M - $12,774.02
Resolution No. 26-XX

Associate
Traffic Engineer
H - $57.74
M - $10,008.81
H - $60.63
M - $10,509.24
H - $63.66
M - $11,034.70
H - $66.84
M - $11,586.40
H - $70.19
M - $12,165.73
H - $73.70
M - $12,774.02
Senior IT
Analyst
H - $57.74
M - $10,008.81
H - $60.63
M - $10,509.24
H - $63.66
M - $11,034.70
H - $66.84
M - $11,586.40
H - $70.19
M - $12,165.73
H - $73.70
M - $12,774.02
Section 8. Establishment of the following benefits for the 5000 series employee group: Effective June 28, 2026, employees in the classifications of “Dispatcher I” and “Dispatcher II” within the 5000 Series Employee Group, as identified in the City's Compensation Schedule, shall be eligible to receive a training assignment stipend when serving as a POST-certified Dispatcher Trainer.

Employees who are actively assigned by the Chief of Police, or their designee, to perform the duties of a POST-certified Dispatcher Trainer shall receive a stipend of $200.00 a month, paid out in two equal amounts of $100.00 on the first two paychecks each month while performing such training duties.

To be eligible for assignment as a POST-certified Dispatcher Trainer, an employee must meet all of the following requirements: (A) Possess valid POST Dispatcher and Communications Training Officer certificates, and any other certification required by the Department; (B) Successfully complete the Department's internal Dispatcher Trainer program and any related training requirements established by the Department; (C) Be assigned to train at least one (1) employee actively participating in the Department's Dispatcher Trainee Program; and (D) Receive a formal assignment as a POST-certified Dispatcher Trainer from the Chief of Police or designee.

The Chief of Police, or their designee, shall have sole discretion to assign, reassign, suspend, or remove employees from the Dispatcher Trainer assignment at any time based upon operational needs, staffing requirements, performance considerations, training demands, or other legitimate business reasons.

Employees shall only be eligible to receive the training assignment stipend during periods in which they are actively assigned and performing Dispatcher Trainer duties.

Section 9. The 5000 series employee group and the following classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Technician I H - $28.87
M - $5,004.13
H - $30.30
M - $5,252.00
H - $31.83
M - $5,517.20
H - $33.42
M - $5,792.80
H - $35.10
M - $6,084.00
H - $36.85
M - $6,387.33
Dispatcher
Trainee
H - $30.61
M - $5,305.73
Dispatcher I H - $33.68
M - $5,837.87
H - $35.36
M - $6,129.07
H - $37.14
M - $6,437.60
H - $38.98
M - $6,756.53
H - $40.93
M - $7,094.53
H - $42.98
M - $7,449.87
Technician II H - $33.68
M - $5,837.87
H - $35.36
M - $6,129.07
H - $37.14
M - $6,437.60
H - $38.98
M - $6,756.53
H - $40.93
M - $7,094.53
H - $42.98
M - $7,449.87
Security Guard
(Armed)
H - $37.14
M - $6,437.60
H - $38.98
M - $6,756.53
H - $40.93
M - $7,094.53
H - $42.98
M - $7,449.87
H - $45.14
M - $7,824.27
H - $47.39
M - $8,214.27
Dispatcher II H - $38.51
M - $6,675.07
H - $40.25
M - $6,976.67
H - $42.45
M - $7,358.00
H - $44.57
M - $7,725.47
H - $46.80
M - $8,112.00
H - $49.13
M - $8,515.87
Police Recruit H - $48.11
M - $8,339.07
Resolution No. 26-XX

· Section 10. The 5100 series employee group and the following classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Police Officer H - $52.93
M - $9,174.53
H - $55.58
M - $9,633.87
H - $58.36
M - $10,115.73
H - $61.27
M - $10,620.13
H - $64.33
M - $11,150.53
H - $67.55
M - $11,708.67
Sergeant H - $62.56
M - $10,843.73
H - $65.69
M - $11,386.27
H - $68.97
M - $11,954.80
H - $72.41
M - $12,551.07
H - $76.04
M - $13,180.27
H - $79.85
M - $13,840.67
Section 11. The 6000 series employee group and the following classifications are established in the Compensation Schedule effective June 28, 2026 as follows:

Classification Step I Step 2 Step 3 Step 4 Step 5 Step 6 Maintenance
Worker I
H - $27.01
M - $4,681.73
H - $28.37
M - $4,917.47
H - $29.78
M - $5,161.87
H - $31.26
M - $5,418.40
H - $32.83
M - $5,690.53
H - $34.47
M - $5,974.80
Custodian H - $28.39
M - $4,920.93
H - $29.80
M - $5,165.33
H - $31.28
M - $5,421.87
H - $32.85
M - $5,694.00
H - $34.49
M - $5,978.27
H - $36.22
M - $6,278.13
Traffic & Lighting
Maintenance
Worker I
H - $28.39
M - $4,920.93
H - $29.80
M - $5,165.33
H - $31.28
M - $5,421.87
H - $32.85
M - $5,694.00
H - $34.49
M - $5,978.27
H - $36.22
M - $6,278.13
Utility Maintenance
Worker I
H - $28.39
M - $4,920.93
H - $29.80
M - $5,165.33
H - $31.28
M - $5,421.87
H - $32.85
M - $5,694.00
H - $34.49
M - $5,978.27
H - $36.22
M - $6,278.13
Fleet Technician H - $29.87
M - $5,177.47
H - $31.35
M - $5,434.00
H - $32.93
M - $5,707.87
H - $34.57
M - $5,992.13
H - $36.29
M - $6,290.27
H - $38.11
M - $6,605.73
Maintenance
Worker II
H - $29.87
M - $5,177.47
H - $31.35
M - $5,434.00
H - $32.93
M - $5,707.87
H - $34.57
M - $5,992.13
H - $36.29
M - $6,290.27
H - $38.11
M - $6,605.73
Senior
Custodian
H - $30.60
M - $5,304.00
H - $32.13
M - $5,569.20
H - $33.73
M - $5,846.53
H - $35.41
M - $6,137.73
H - $37.19
M - $6,446.27
H - $39.06
M - $6,770.40
Facilities
Maintenance
Worker
H - $31.37
M - $5,437.47
H - $32.95
M - $5,711.33
H - $34.59
M - $5,995.60
H - $36.31
M - $6,293.73
H - $38.14
M - $6,610.93
H - $40.04
M - $6,940.27
Heavy Equipment
Operator
H - $31.37
M - $5,437.47
H - $32.95
M - $5,711.33
H - $34.59
M - $5,995.60
H - $36.31
M - $6,293.73
H - $38.14
M - $6,610.93
H - $40.04
M - $6,940.27
Traffic & Lighting
Maintenance
Worker II
H - $31.37
M - $5,437.47
H - $32.95
M - $5,711.33
H - $34.59
M - $5,995.60
H - $36.31
M - $6,293.73
H - $38.14
M - $6,610.93
H - $40.04
M - $6,940.27
Utility Maintenance
Worker II
H - $31.37
M - $5,437.47
H - $32.95
M - $5,711.33
H - $34.59
M - $5,995.60
H - $36.31
M - $6,293.73
H - $38.14
M - $6,610.93
H - $40.04
M - $6,940.27
Lead Maintenance
Worker
H - $33.78
M - $5,855.20
H - $35.47
M - $6,148.13
H - $37.24
M - $6,454.93
H - $39.11
M - $6,779.07
H - $41.06
M - $7,117.07
H - $43.11
M - $7,472.40
Lead Heavy
Equipment
Operator
H - $33.78
M - $5,855.20
H - $35.47
M - $6,148.13
H - $37.24
M - $6,454.93
H - $39.11
M - $6,779.07
H - $41.06
M - $7,117.07
H - $43.11
M - $7,472.40
Resolution No. 26-XX

Fleet Mechanic I H - $35.43
M - $6,141.20
H - $37.21
M - $6,449.73
H - $39.08
M - $6,773.87
H - $41.02
M - $7,110.13
H - $43.07
M - $7,465.47
H - $45.23
M - $7,839.87
Lead Utility
Maintenance
Worker
H - $35.43
M - $6,141.20
H - $37.21
M - $6,449.73
H - $39.08
M - $6,773.87
H - $41.02
M - $7,110.13
H - $43.07
M - $7,465.47
H - $45.23
M - $7,839.87
Traffic Signal
Technician
H - $37.28
M - $6,461.87
H - $39.15
M - $6,786.00
H - $41.11
M - $7,125.73
H - $43.16
M - $7,481.07
H - $45.32
M - $7,855.47
H - $47.58
M - $8,247.20
Fleet Mechanic II H - $39.18
M - $6,791.20
H - $41.14
M - $7,130.93
H - $43.19
M - $7,486.27
H - $45.35
M - $7,860.67
H - $47.61
M - $8,252.40
H - $50.00
M - $8,666.67
Lead Traffic
Signal Technician
H - $43.31
M - $7,507.07
H - $45.47
M - $7,881.47
H - $47.75
M - $8,276.67
H - $50.13
M - $8,689.20
H - $52.64
M - $9,124.27
H - $55.27
M - $9,580.13
Lead Fleet
Mechanic
H - $43.31
M - $7,507.07
H - $45.47
M - $7,881.47
H - $47.75
M - $8,276.67
H - $50.13
M - $8,689.20
H - $52.64
M - $9,124.27
H - $55.27
M - $9,580.13
Traffic Signal
Electrician
H - $50.13
M - $8,689.20
H - $52.64
M - $9,124.27
H - $55.27
M - $9,580.13
H - $58.04
M - $10,060.27
H - $60.95
M -$10,564.67
H - $63.99
M - $11,091.60
Section 12. The 8000 series employee group classifications are established in the Temporary Hourly Compensation Schedule effective June 28, 2026 as follows:

Classification
Step 1 Step 2 Step 3 Step 4
Recreation Program Leader $18.68 $19.61 $20.59 $21.62
Senior Recreation Program Leader $22.71 $23.84 $25.03 $26.29 Youth Program Leader $18.68 $19.61 $20.59 $21.62
Senior Youth Program Leader $22.71 $23.84 $25.03 $26.29 Art Program Leader $18.68 $19.61 $20.59 $21.62
Senior Art Program Leader $22.71 $23.84 $25.03 $26.29
Stage Assistant $18.68 $19.61 $20.59 $21.62
Senior Stage Assistant $22.71 $23.84 $25.03 $26.29
Facilities & Maintenance Assistant $18.68 $19.61 $20.59 $21.62 Senior Facilities & Maintenance Assistant $22.71 $23.84 $25.03 $26.29 Ranger $18.68 $19.61 $20.59 $21.62
Senior Ranger $22.71 $23.84 $25.03 $26.29
Office Assistant $22.71 $23.84 $25.03 $26.29
Senior Office Assistant $27.60 $28.98 $30.43 $31.95
Media Assistant $22.71 $23.84 $25.03 $26.29
Senior Media Assistant $27.60 $28.98 $30.43 $31.95
Technical Assistant $22.71 $23.84 $25.03 $26.29
Senior Technical Assistant $27.60 $28.98 $30.43 $31.95
Security Assistant $22.71 $23.84 $25.03 $26.29
Security Officer $27.60 $28.98 $30.43 $31.95
Senior Security Officer $33.55 $35.22 $36.99 $38.83
Lifeguard I $21.62
Lifeguard II $24.87
Resolution No. 26-XX

Senior Lifeguard $27.36
Senior Aquatic Program Leader $31.45
Undergraduate Intern $27.60
Graduate Intern $31.96
Homeless and Community Safety Liaison $28.02 - $54.87 Senior Production Assistant $32.69 - $56.04 Project Assistant $32.69 - $56.04
Retired Annuitant Reserve Officer $52.93 - $67.55 Section 13. Addition of 14 Full-Time Equivalent (FTE) Position to the 2026-2027 fiscal year effective June 28, 2026 as follows: Eight (8) FTE positions added to the Public Works Department, two (2) FTE positions added to the Lancaster Police Department, one (1) FTE position added to the City Manager’s Office, one (1) FTE position added to the Parks, Arts, Recreation and Community Service Department, and one (1) FTE position added to the Community Development Department, increasing the City of Lancaster’s total FTE count from 358 to 372.

Section 14. Continuation of Other Benefits. All other existing benefits for 8000 series, 6000 series, 5100 series, 5000 series, 4000 series, 3000 series, 2200 series, 2100 series, and 2000 series employees not conflicting with the above changes shall remain in effect until changed by the City through appropriate City Council action.

Section 15. Any Resolutions in conflict with provisions stated herein shall be considered superseded by the provisions contained within this Resolution.

Vendor Expenditure Authority List for FY 2027

VENDOR NUMBER VENDOR VENDOR DESCRIPTION DEPARTMENTS AMOUNT 13425 4LEAF, INC. PROFESSIONAL/TECHNICAL SERVICE COMMUNITY DEVELOPMENT $700,000 10740 A V ENGINEERING PROFESSIONAL/TEC HNICAL SERVICE PUBLIC WORKS $127,000 11665 A V FAIR SPECIAL ACTIVITY SUPPLIES ADMIN SERVICES

CITY COUNCIL
PARCS
$19,153,900
11868 A V PARTNERS FOR HEALTH SPONSO RSHIP EXPENSE CITY ADMINISTRATION

COMMUNITY DEVELOPMENT
$220,500
11280 A V WATERMASTER GOVERNMENT FEES/LICENS

PROPERTY AQUISTION

CITY ADMINISTRATION
PARCS
$161,800
10941 ACCELA, INC COMPUTERS SOFTWARE ADMIN SERVICES
PARCS
$310,000
13258 ACCO ENGINEERED SYSTEMS INC REPAIR & MAINTENANCE SERVICES PARCS $227,300 12485 ACLU FOUNDATION OF SOUTHERN CALI FORNIA LEGAL CLAIMS ADMIN SERVICES $156,800 12354 AEOLUS WIND POWER VII LLC POWER PURCHASE EXPENSE LANCASTER ENERGY $161,200 11623 AFFORDABLE HSG & DEV OF SOCAL PROFESSIONAL /TECHNICAL SERVICE COMMUNITY DEVELOPMENT $150,000 12948 ALLIANT INSURANCE SERVICES, INC I NSURANCE PREMIUM ADMIN SERVICES PARCS
$2,879,900
10837 ALL-PHASE ELECTRIC SUPPLY CO REPAIR & MAINTENANCE SERVICES PUBLIC WORKS $160,000 13263 ALPHA HOMES AV INC REPAIR & MAINTENANCE SERVICES PARCS $125,000 12668 AMAZON CAPITAL SERVICES INC OPERATING MATERIALS & SUPPLIES ALL DEPARTMENTS $228,600 13105 AMERON POLE PRODUCTS LLC. STREET LIGHT POLES PUBLIC WORKS $160,000 13267 ANGELES CONTRACTOR INC CAPITAL IMPROVEMENT PARCS $607,500 10809 ANTELOPE VALLEY TRANSIT AUTHORITY S PONSORSHIP EXPENSE ADMIN SERVICES

CITY ADMINISTRATION

PUBLIC WORKS
$3,250,000
13882 ARCADIAN BANK GRANT EXPENS E COMMUNITY DEVELOPMENT $4,500,000 13571 AV GENERAL CONSTRUCTION INC REPAIR & MAINTENANCE SERVICES PARCS $125,000 10113 AVEDGE DUES & MEMBERSHIPS CITY ADMINISTRATION $307,000 12943 AVENEW SOLUTIONS LLC PROFESSIONAL/TEC HNICAL SERVICE CITY ADMINISTRATION $167,400 13700 AVID UTV, LLC VEHICLES PUBLIC WORKS $311,300
11903 BANC OF AMERICA PUBLIC CAPITAL DEBT SERVICES - PRIN ADMIN SERVICES $146,300 11752 BEST BEST & KRIEGER LLP LEGAL SERVICES COMMUNITY DEVELOPMENT $300,000 13262 BOB VIGIL CONSTRUCTION INC REPAIR & MAINTENANCE SERVICES PARCS $128,200 11116 BREMER WHYTE BROWN & O'MEARA LEGAL SERVICES ADMIN SERVICES $224,500 11382 BUILDERS UNLIMITED CONSTRUCTRS CAPITAL IMPROVEMENT PARCS $167,100 11287 BURKE, WILLIAMS & SORENSEN, LLP LEGAL SERVICES ADMIN SERVICES $400,800 10788 CA DEPT OF TAX/FEE ADMINISTRATION ELECTR ICAL ENERGY SURCHAGE LANCASTER ENERGY $130,600 12353 CALIFORNIA CHOICE ENERGY AUTHORITY POWER PURCHASE EXPENSE LANCASTER ENERGY $7,083,300 11061 CALIFORNIA FENCING, INC EMERGENCY DAMAGE REPAIRS

REPAIR & MAINTENANCE SERVICES
PARCS

PUBLIC WORKS
$190,000
11130 CALPINE ENERGY SERVICES, L.P. POWER PU RCHASE EXPENSE LANCASTER ENERGY $2,784,000 11522 CANNON CORPORATION TRAFFIC GRADING AND IMPROVEMENT PLAN CPUBLIC WORKS $300,000
11402 CARAHSOFT TECHNOLOGY CORP COMPUTER HARDWARE

COMPUTER SOFTWARE
ADMIN SERVICES $200,000
11140 CHICAGO TITLE COMPANY GRANT EXPENSE COMMUNITY DEVELOPMENT PARCS
$1,000,000
10145 CLIFTON LARSON ALLEN LLP PROFESSIONAL /TECHNICAL SERVICE ADMIN SERVICES $199,500 11511 CO OF LA - PUBLIC WORKS CAPIT AL IMPROVEMENT PUBLIC WORKS $940,300 10656 COA ASSOCIATES, LLC PROFESSIONAL/TECHNICAL SERVICE ADMIN SERVICES

LANCASTER POLICE DEPARTMENT
PARCS
$500,000
10589 CONSTELLATION ENERGY CORPORATI POWER PURCHASE EXPENSE LANCASTER ENERGY $7,652,100 12376 CONSUMER'S TITLE COMPANY OF CALIFORNIA INC GRANT EXPE NSE COMMUNITY DEVELOPMENT $500,000 10971 CONVERSE CONSULTANTS PROFESSION AL SERVICES PUBLIC WORKS $150,000 11773 COSTCO WHOLESALE CORPORATION DEB T SERVICES - PRIN GENERAL FUND $200,000 11023 CPACINC.COM COMPUTERS SOFTWARE ADMIN SERVICES $180,000 13097 CUMMING MANAGEMENT GROUP, INC. PR OFESSIONAL SERVICES PUBLIC WORKS $350,000 10873 D M R TEAM, INC CAPITAL IMPROVEMENT PUBLIC WORKS $254,100 11794 DAPEER, ROSENBLIT, & LITVAK, LLP LEGAL SERVICES COMMUNITY DEVELOPMENT $250,000 10213 DATAPRISE/PEI COMPUTER HARDWARE

COMPUTER SOFTWARE
ADMIN SERVICES $200,000
10864 DELL MARKETING LP COMPUTERS HARDWARE ADMIN SERVICES $400,000 13870 DERRYBERRY & ASSOCIATES, LLP WA TER RIGHTS GENERAL FUND $5,262,500 11423 DESIGNERS TOUCH LANDSCAPE INC REPAIR & MAINTENANCE SERVICES

VANDALISM

COMMUNITY DEVELOPMENT
PARCS
$370,600
11375 DUKE ENGINEERING AND ASSOC PROFE SSIONAL SERVICES PUBLIC WORKS $500,000 11348 EARTH SYSTEMS PACIFIC PROFESSION AL SERVICES PUBLIC WORKS $150,000 10477 EKC ENTERPRISES INC CAPITAL IMPROVEMENT ADMIN SERVICES

LANCASTER POLICE DEPARTMENT
$834,200
Vendor Expenditure Authority List for FY 2027

VENDOR NUMBER VENDOR VENDOR DESCRIPTION DEPARTMENTS AMOUNT 11513 ENCOMPASS CONSULTANT GROUP INC. PROF ESSIONAL SERVICES PUBLIC WORKS $200,000 11498 ENTERPRISE FM TRUST RENTA LS/LEASES PUBLIC WORKS $135,200 10956 ENVIRONMENTAL SYSTEMS RESEARCH INSTITUTE, INC COMPUTERS SOFTWARE ADMIN SERVICES $189,700 11923 FASTENAL COMPANY OPERATING MATE RIALS & SUPPLIES ALL DEPARTMENTS $157,900 12765 FIDELITY NATIONAL TITLE COMPANY G RANT EXPENSE ADMIN SERVICES $2,519,400 11690 FIRST AMERICAN TITLE CO CAPITAL IMPROVEMENT ADMIN SERVICES $150,000 13273 FRYDMAN COUNSEL INC PROFESSIONAL/TECHN ICAL SERVICE CITY ADMINISTRATION $478,000 10299 FTI CONSULTING INC PROFESSIONAL/TECHN ICAL SERVICE CITY ADMINISTRATION $155,900 11312 GOLDEN STATE LABOR COMPLIANCE PROF ESSIONAL SERVICES PUBLIC WORKS $300,000 10462 GONZALEZ PROPERTY SVCS REPAIR & MA INTENANCE SERVICES CITY ADMINISTRATION

COMMUNITY DEVELOPMENT
PARCS
$557,500
11338 HAAKER EQUIPMENT CO VEHICLE OPERATIONS PUBLIC WORKS $229,600 12941 HAK-AWAY TRANSPORT CODE/DEMOLITION ACTIVITY COMMUNITY DEVELOPMENT $900,000 10386 INFINITY TECHNOLOGIES PROFESSIONAL/T ECHNICAL SERVICE ADMIN SERVICES $250,000 10968 ITERIS, INC FURNITURE & EQUIPMENT PUBLIC WORKS $165,000 10836 JAS PACIFIC PROFESSIONAL/TECHNICAL SERVICE COMMUNITY DEVELOPMENT $300,000 11688 KIMLEY-HORN & ASSOCIATES INC CAPIT AL IMPROVEMENT PUBLIC WORKS $1,500,000 11800 L A CO DEPT ANIMAL CARE&CONTRL ANIMAL CONTROL COMMUNITY DEVELOPMENT $3,663,600 11776 L A CO FIRE DEPT GOVERNMENT FEES/LICENSES ADMIN SERVICES PARCS

PUBLIC WORKS
$358,800
10745 L A CO SHERIFF'S DEPT SHERIFF CONTRA CT - SUPPLMENTAL ADMIN SERVICES $23,046,900 10746 L A CO WATERWORKS WATER ENERGY

HYDROGEN

UTILITY SERVICE
$1,201,300
12662 L STREET PROPERTIES LLC DEBT SE RVICE - INTEREST ADMIN SERVICES $474,700 10077 LANDSCAPE CONNECTION GROUP EMERGENCY DAMAGE REPAIRS COMMUNITY DEVELOPMENT PARCS

PUBLIC WORKS
$2,010,200
11936 LAW OFFICES CHRISTOPHER RAMSEY LEGAL SERVICES ADMIN SERVICES $237,300 10319 LDM ASSOCIATES INC PROFESSIONAL/TECHN ICAL SERVICE COMMUNITY DEVELOPMENT $500,000 10337 LOGICALIS INC COMPUTERS HARDWARE ADMIN SERVICES $233,500 11464 LOST ANGELS CHILDREN'S PROJECT, INC GRANT EXPENSE COMMUNITY DEVELOPMENT

LANCASTER POLICE DEPARTMENT
$707,900
10132 LSY ENTERPRISE INC. PROFESSION AL SERVICES PUBLIC WORKS $140,000 13478 MCLEOD TECHNOLOGIES INC COMPUTER HARDWARE ADMIN SERVICES PARCS
$250,000
14014 MERCURIA INVESTMENT US, INC. POWER PU RCHASE EXPENSE LANCASTER ENERGY $1,662,500 11111 MICHAEL BAKER INT'L INC PROFESSI ONAL SERVICES PUBLIC WORKS $310,000 12352 MIDWAY SUNSET COGENERATION COMPANY POW ER PURCHASE EXPENSE LANCASTER ENERGY $591,700 11942 MINUTEMAN PRESS ADVERTISING ALL DEPARTMENTS $380,000 10503 MONDAY.COM COMPUTER SOFTWARE ADMIN SERVICES $200,000 11804 MOORE IACOFANO GOLTSMAN, INC P UBLICATIONS/JOURNALS PARCS $162,600 11467 MORGAN STANLEY CAPITAL GRP INC POWER PURCHASE EXPENSE LANCASTER ENERGY $412,400 12355 MOTOROLA SOLUTIONS, INC FURNITURE & EQ UIPMENT LANCASTER POLICE DEPARTMENT $195,000 11275 NAT'L AUTO FLEET GROUP VEHICLES PUBLIC WORKS $139,900 10301 NRG BUSINESS MARKETING LLC POWER PURC HASE EXPENSE LANCASTER ENERGY $6,497,900 11062 P & J ELECTRIC INC CAPITAL IMPROVEMENT PARCS $134,600 12089 PARKWOOD LANDSCAPE MAINTENANCE INC. EMERGENC Y DAMAGE REPAIRS COMMUNITY DEVELOPMENT $2,000,000 12859 PARTICIPATE.ENERGY LLC POWER PURC HASE EXPENSE LANCASTER ENERGY $141,400 11386 PAVEMENT ENGINEERING INC CAPITAL IMPROVEMENT PUBLIC WORKS $165,100 12246 PERCEPTIVE ENTERPRISES, Inc. PROF ESSIONAL SERVICES PUBLIC WORKS $150,000 11282 PINNACLE PETROLEUM, INC FUEL PUBLIC WORKS $218,200 10472 PRO DOCUMENT SOLUTIONS INC ELECTIO NS EXPENSE CITY ADMINISTRATION $260,100 10977 PSOMAS PROFESSIONAL SERVICES PUBLIC WORKS $400,000 13526 PUBLIC RISK, INNOVATION, SOLUTIONS, AND MANAG
ELIABILITES INSURANCE ADMIN SERVICES $3,742,200
11057 PUMPMAN LLC CAPITAL IMPROVEMENT PUBLIC WORKS $150,000 13249 SAFEROCK PROFESSIONAL/TECHNIC AL SERVICE PUBLIC WORKS $166,200 13204 SANTA PAULA ENERGY STORAGE LLC POWER PURCHASE EXPENSE LANCASTER ENERGY $126,000 10513 SCA OF CA, LLC CAPITAL IMPROVEMENT PUBLIC WORKS $934,400 10980 SHI INTERNATIONAL CORP COMPUTER S SOFTWARE ADMIN SERVICES $1,000,000 11326 SILVER LINING SOLUTUIONS COMPUTER HARDWARE

COMPUTER SOFTWARE
ADMIN SERVICES $235,000
11138 SITEONE LANDSCAPE SUPPLY LLC REPAIR & MA INTENANCE SERVICES COMMUNITY DEVELOPMENT PARCS
$381,300
10831 SO CA EDISON UTILITIES ADMIN SERVICES $4,235,700
11644 SO CA EDISON-ACCTS REC UTILITIES ADMIN SERVICES
PARCS
$3,409,100
Vendor Expenditure Authority List for FY 2027

VENDOR NUMBER VENDOR VENDOR DESCRIPTION DEPARTMENTS AMOUNT 10783 SO CA GAS COMPANY UTILITIES ADMIN SERVICES
PARCS
$207,300
10302 SOCAL WIND PORTFOLIO, LLC POWER PU RCHASE EXPENSE LANCASTER ENERGY $141,100 12694 SOUNDTHINKING, INC PROFESSIONAL/TECHNICAL SERVICE LANCASTER POLICE DEPARTMENT $500,000 10375 SPW SOLAR HOLDINGS 3 LLC POWER PURC HASE EXPENSE LANCASTER ENERGY $994,500 11418 ST. FRANCIS ELECTRIC, LLC PROFESSIONAL /TECHNICAL SERVICE PUBLIC WORKS $782,100 11045 STANTEC CONSULTING SERVICES PROFE SSIONAL SERVICES PUBLIC WORKS $400,000 13927 STRADLING YOCCA CARLSON & RAUTH LLP LEGAL SERVICES ADMIN SERVICES $343,800 11726 SUPERIOR COURT OF CA-CO OF L A PARKING VIOLATION FINES COMMUNITY DEVELOPMENT $249,300 11995 TACENERGY, LLC FUEL PUBLIC WORKS $188,000
11673 TAFT ELECTRIC COMPANY REPAIR & MAINTENANCE SERVICES PARCS

PUBLIC WORKS
$270,000
11900 TESLA, INC ELECTRIC ADMIN SERVICES $130,700
12405 THE BLVD ASSOCIATION DLPBID-DWNTN LNC PROP BUS IMP ADMIN SERVICES

COMMUMITY DEVELOPMENT
PARCS
$399,700
10075 THE PEOPLE CONCERN GRANT EXPENS E LANCASTER POLICE DEPARTMENT $160,400 10984 THE VISITORS BUREAU-LANCASTER
SPECIAL EVENTST.B.I.D. ASSESSMENTS PAYABLECITY ADMINISTRATION

ADMIN SERVICES
$656,200
10794 TIP TOP ARBORISTS, INC REPAIR & MAIN TENANCE SERVICES COMMUNITY DEVELOPMENT PARCS

PUBLIC WORKS
$500,000
12702 T-MOBILE USA INC. WIRELESS ADMIN SERVICES $221,100 10373 TRANSALTA ENERGY MKTG US INC POWER PURCHASE EXPENSE LANCASTER ENERGY $5,295,700 11015 TRUIST, INC DEBT SERVICE - INTEREST ADMIN SERVICES $271,000 10823 TURBO DATA SYSTEMS INC PROFESSIONAL/T ECHNICAL SERVICE COMMUNICATIONS $178,400 12174 TWINNING PROFESSIONAL SE RVICES PUBLIC WORKS $150,000 11622 TYLER TECHNOLOGIES INC COMPUTERS SOFTWARE ADMIN SERVICES $1,000,000 11963 U S BANK DEBT SERVICE - IN TEREST ADMIN SERVICES $21,070,200 11836 U S BANK CORP PAYMENT SYSTEMS ACCOUNTS PAYABLE - CALCARD ADMIN SERVICES $1,406,200 13861 US ARMY CORPS OF ENGINEERS CAPITAL IMPROVEMENT PUBLIC WORKS $133,200 13621 VENICE 2000 GRANT EXPENSE LANCASTER POLICE DEPARTMENT $1,050,000 13799 WELLS FARGO BANK, NA CAPITAL IMPROVEMENT PUBLIC WORKS $284,900 13078 WEST COAST ARBORISTS, INC PROFESSION AL SERVICES COMMUNITY DEVELOPMENT $300,000 12330 WESTERN SPIRIT WIND HOLDINGS LLC POWE R PURCHASE EXPENSE LANCASTER ENERGY $573,300 11906 WM CORPORATE SERVICES INC DUE TO WM SOLID WASTE UTILITY SERVICES

ENVORINMENTAL

FACILITIES/MAINTENANCE

HYDROGEN
$16,313,800

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

City of Lancaster Proposed Budget
5 City of Lancaster

FISCAL YEAR 2026-2027

PROPOSED BUDGET

CITY COUNCIL

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

CITY MANAGERS/DIRECTORS

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

DRAFT
DRAFT
Table of Contents

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

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

Bold. Confident. Innovative. Progressive.

Authentic. Optimistic. Flexible. Resilient.

Welcome to Lancaster.
our vision.

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

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

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

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

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

INCORPORATION
November 22, 1977

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

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

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

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

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

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

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

SCHOOLS

ANTELOPE VALLEY HIGH SCHOOL DISTRICT
www.avdistrict.org

LANCASTER SCHOOL DISTRICT
www.lancsd.org

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

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

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

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

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

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

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

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

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

Housing and Mixed-Use Development

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

Incentivizing Local Spending

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

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

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

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

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

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

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

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

R. REX PARRIS ROCIO CASTELLANOS

MAYOR COUNCILMEMBER

LAUREN HUGHES-LESLIE CEDRIC WHITE

VICE MAYOR COUNCILMEMBER

KEN MANN TROLIS NIEBLA

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

BALANCE
FY26 BUDGETED

REVENUES
FY26 BUDGETED

OPERATING

EXPENDITURES
FY26 BUDGETED

CAPITAL

EXPENDITURES
FY26 BUDGETED

TRANSFERS IN
FY26 BUDGETED

TRANSFERS OUT
FY26 ESTIMATED

ENDING FUND

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

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

BALANCE
FY26 BUDGETED

REVENUES
FY26 BUDGETED

OPERATING

EXPENDITURES
FY26 BUDGETED

CAPITAL

EXPENDITURES
FY26 BUDGETED

TRANSFERS IN
FY26 BUDGETED

TRANSFERS OUT
FY26 ESTIMATED

ENDING FUND

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

BALANCE
FY26 BUDGETED

REVENUES
FY26 BUDGETED

OPERATING

EXPENDITURES
FY26 BUDGETED

CAPITAL

EXPENDITURES
FY26 BUDGETED

TRANSFERS IN
FY26 BUDGETED

TRANSFERS OUT
FY26 ESTIMATED

ENDING FUND

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

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

BEGINNING FUND

BALANCE
FY27 BUDGETED

REVENUES
FY27 BUDGETED

OPERATING

EXPENDITURES
FY27 BUDGETED

CAPITAL

EXPENDITURES
FY27 BUDGETED

TRANSFERS IN
FY27 BUDGETED

TRANSFERS OUT
FY27 ESTIMATED

ENDING FUND

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

BEGINNING FUND

BALANCE
FY27 BUDGETED

REVENUES
FY27 BUDGETED

OPERATING

EXPENDITURES
FY27 BUDGETED

CAPITAL

EXPENDITURES
FY27 BUDGETED

TRANSFERS IN
FY27 BUDGETED

TRANSFERS OUT
FY27 ESTIMATED

ENDING FUND

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

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

BEGINNING FUND

BALANCE
FY27 BUDGETED

REVENUES
FY27 BUDGETED

OPERATING

EXPENDITURES
FY27 BUDGETED

CAPITAL

EXPENDITURES
FY27 BUDGETED

TRANSFERS IN
FY27 BUDGETED

TRANSFERS OUT
FY27 ESTIMATED

ENDING FUND

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

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

21.4%
Fees
$9,625,000

2.7%
From Other Agencies
$28,649,229

8.1%
From Other Funds
$56,657,119

16.0%
Permits and Licenses
$8,199,143

2.3%
Taxes
$157,120,019

44.5%
Others
$17,250,068

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

20.4%
General Funds
$147,356,665

41.7%
Internal Service Funds
$24,907,723

7.1%
Lancaster Finance Authority
$7,589,519

2.1%
Maintenance Funds
$26,332,906

7.5%
Special Revenue Funds
$48,039,793

13.6%
Successor Agency
$25,186,988

7.1%
Others
$1,645,000

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

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

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

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

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

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

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

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