Budget Overview
Proposed Biennial Budget
Fiscal Year 2025-2027
CITY COUNCIL BUDGET PRESENTATION
PRESENTED BY: CARI JAMES, FINANCE DIRECTOR
JUNE 23, 2025
1 Fiscal Years
2025-2027
Biennial
Budget
2 Citywide
Org Chart
3 City Council
City Attorney City Manager Commissions
Government
Services &
City Clerk
Public Works
Information
Systems
Parks &
Recreation
Planning
Commission
Finance
Community
Development
Parks &
Recreation
Commission
Senior
Advisory
Commission
Youth
Advisory
Commission
Measure C
Oversight
Committee
Citizens of Lathrop
Building
Police
Human
Resources
Council Goals and Priorities
Financial
Solvency
Business
Development
Community
Values Public Safety
Sustainable
Future
Budget Methodology
The FY 2025-2027 Biennial Proposed Budget address a
range of operation needs with specific focus on the City Council’s policy directives. The proposed budget was
developed using the following criteria:
oEvaluated core revenues to forecast growth.
oEstablished appropriate use of one-time funds to free up ongoing funding for City’s core priorities.
oMaintains fund balance reserves at the recommended levels of 10%-50% of operating expenditures.
o General Fund Balance for FY 25/26 is 22% of operating expenses.
5 Expenditure Budget Overview All Funds
Fund Category FY 2025-26 FY 2026-27
Special Revenue Funds $ 65,035,556 $ 37,878,664
Construction Funds $ 58,908,683 $ 8,550,000
General Fund $ 43,375,471 $ 44,291,703
Wastewater Capital $ 35,895,108 $ 2,522,100
Water O & M $ 19,655,341 $ 15,480,117
Water Capital $ 18,911,104 $ 2,204,200
Measure C - City Services $ 10,994,905 $ 9,188,482
Wastewater O& M- CTF $ 9,032,956 $ 10,304,608
Wastewater O&M -MWQCF $ 4,792,713 $ 5,588,225
All Other Funds $ 3,940,364 $ 3,906,400
$ 270,542,201 $ 139,914,499
6 Transfer In
$14,119,700
32%
Property Taxes
$8,700,000
20%
Sales Taxes
$6,675,000
15%
Intergovernmental
$5,311,200
12%
Franchise Taxes
$2,450,000
6%
Other
$2,854,140
6%
Use of Property and Money
$1,550,609
4%
Transient Occupany
$1,000,000
2%
Current Service
Charges
$794,439
2%
Licenses and Permits
$258,220
1%
Fines and Forteitures
$108,000
0%
General Fund Anticipated Revenues Fiscal Year 2025-26
$43.8 (in million)
7 10-Year Revenue Growth
8 Special Revenue Funds
$65,035,556
24%
Construction Funds
$58,908,683
22%
General Fund
$43,375,471
16%
Wastewater Capital
$35,895,108
13%
Water O & M
$19,655,341
7%
Water Capital
$18,911,104
7%
Measure C - City Services
$10,994,905
4%
Wastewater O& M- CTF
$9,032,956
3%
Wastewater O&M -MWQCF
$4,792,713
2%
Measure C - LMFD
$3,800,000
2%
Recycled Water Capital
$140,364
0%
Total City Budget by Fund Fiscal Year 2025-2026
$270.5 (in millions)
9 Public Safety
$18,926,224
44%
General Government
$7,721,167
18%
Information Systems
$4,952,634
11%
Public Works
$3,966,491
9%
Parks and Recreation
$2,957,291
7%
Finance
$2,062,411
5%
Community Development
$1,133,738
2%
GF - CIP
$270,000
1%
Assessment
Districts
$1,385,515
3%
General Fund Expenditures Fiscal Year 2025-26
$43.4 (in million)
10 General Fund Expenditures
Category Overview
11 Net increase of (+)4
full time equivalent
positions for Fiscal
Year 2025/26.
In Fiscal Year 2026/27
there is a net
increase in funded
positions by (+)2.
Citywide Position Changes
DEPARTMENT 2024-25
AMENDED
2025-26
BUDGET
2026-27
BUDGET
CITY ATTORNEY 3 3 3
CITY CLERK 2.5 2.5 2.5
CITY MANAGER 4.75 4.5 3.5
FINANCE 14 14 14
HUMAN RESOURCES 4 4 4
PUBLIC WORKS 44.73 48.28 50.28
INFORMATION SYSTEMS 10 11 11
PUBLIC SAFETY 69 70.89 70.89
BUILDING 9.92 9.72 9.72
PLANNING 4.1 4 5
PARKS AND RECREATION 26.45 24.56 24.56
TOTAL 192.45 196.45 198.45
12 General Fund Projected Reserves
13 FY 2025
• $8,655,762
FY 2026
• $9,101,599
FY 2027
• $9,101,599
The General Fund reserve is similar to a savings account in which money is set aside for unforeseen economic events. Although, staff expects growth to fuel Lathrop’s economy for Fiscal Years 2026 and 2027; we will continue to make conservative decisions over the next couple of years to maintain healthy General Fund reserves. The Proposed General Fund budget is balanced which means that expenditures are covered by revenues without the use of General Fund Reserves. The Proposed Budget FY 2025/26 ends the year with a General Fund Undesignated Reserve projection of approximately $9.1 million.
Questions?
14