City of
LEMOORE
CALIFORNIA
05/06/2025
City Council Regular Meeting
Handouts received after
agenda posted
Fiscal Year 25/26
Budget Workshop #4 – Draft Budget
Josalynn Valdez, Finance Director
May 6, 2025
1 City Budget
The City of Lemoore budget is comprised of 73
functioning funds. The combined revenues and
expenditures create the Cities operational budget.
Total Projected City Beginning Balance: $74,152,398
Total Proposed Revenues: $49,141,062
Total Proposed Expenditures: $60,407,393
Total Proposed City End Balance: $62,886,067
2 FY 2026 Proposed Budgets
and Position Allocations
3 Proposed Budgets for City’s primary funds:
General Fund, Water, Wastewater, Refuse, and
Fleet
FY 26 Proposed Position Allocations
• A total of 122 positions were budgeted in FY 2025
• A total of 122 positions are proposed for FY 2026
4 General Fund
5 FY 2025
General Fund Projected Balances
6 Beginning Fund Balance: $14,154,701
Proposed Revenues: $15,721,680
• Personnel: $10,450,933
• Indirect Allocation: $-2,243,583
• Operating: $6,663,835
• Capital: $260,240
• Debt and Transfers: $325,000
Proposed Expenditures: $15,456,425
• Difference of $265,255
Ending Fund Balance: $14,419,956
FY 2026
General Fund Proposed Budget
7 Beginning Fund Balance: $14,419,956
Proposed Revenues: $17,910,679
Proposed Expenditures: $17,324,713 • Personnel: $11,673,955 • Indirect Allocation: $-2,857,786 • Operating: $7,332,171 • Capital: $851,373 • Debt and Transfers: $325,000 Ending Fund Balance: $14,696,579 • Difference of $585,966 8 -
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
Taxes Fees and
Licenses
Permits Transfers Loan
Repayment
s
Use of
Money &
Property
Miscellaneo
us
Revenues
FY 2025 11,163,488 1,370,342 933,395 1,003,367 5,000 729,000 39,500 FY 2026 13,709,442 1,287,160 958,310 674,024 5,000 916,400 51,000 FY 25 Budgeted Figures vs. FY 26 Proposed Figures
FY 2025 FY 2026
General Fund
Revenues Proposed
FY 26 Proposes a total revenue
income of $17,910,679, which is
an increase of approx.
$2,357,244 from FY 25.
Major Factors include:
• Addition of District Use
Tax
• Increased investment
income
9 Transfers,
25,000
Indirect
Allocations,
(2,857,786) Capital,
851,373
Supplies,
782,931
Miscellaneous
Expenses,
30,000
Operating Expense,
6,519,240
Debt Service,
300,000
Personnel,
11,673,955
FY 26 Proposed
Expenditures
by Category
Department Indirect
Allocation Personnel Operational
Expenses
City Council 111,776 21,206 130,219
City Manager (533,535) 427,516 189,663
City Clerk (72,060) 64,570 46,470
Finance (848,232) 379,361 562,022
Community Devel. 55,685 150,192 206,959
Facilities Maint. (737,433) 908,761 831,881
Police 868,571 6,702,145 2,491,184
Public Safety Disp. (462,146) 200,652 133,657
Fire 82,775 438,001 568,377
Building Inspection 86,161 643,274 186,266
Public Works Admin. (951,925) 390,112 348,836
Streets 38,914 - 352,295
Recreation 87,088 208,058 101,629
Human Resources (171,457) 259,297 233,629
Information Tech. (411,968) 880,810 136,153
Totals (2,857,786) 11,673,955 6,519,240
ENTERPRISE FUNDS
Water, Wastewater, Refuse, Fleet
10 FY 2025 Fund Balance
Projections
Enterprise Funds
11 Fund Name
Beginning Fund
Balance FY 25
FY 25 Projected
Revenues
FY 25 Projected
Expenditures
Projected FY 25
Ending Fund
Balance
Impact to Fund
Balance
Water 12,049,165 11,792,000 11,323,541 12,517,624 468,459 Wastewater 9,174,922 4,441,332 4,248,162 9,368,092 193,170 Refuse 4,255,605 5,120,801 4,957,712 4,418,694 163,089
Fleet Maintenance (646,440) 1,356,993 1,113,835 (403,282) 243,158 FY 2026
Water
Fund
Proposed
Budget
12 Beginning Fund Balance:
$12,517,624
Proposed Revenues:
$12,032,000 • Fees for Service • Interest
Proposed Expenditures:
$10,686,449 • Personnel: $474,255 • Indirect Allocation: $576,606 • Operating: $6,816,051 • Capital: $825,000 • Debt and Transfers: $1,994,537 Ending Fund Balance:
$13,863,175 • Difference of $1,345,551
FY 2026
Wastewater Fund Proposed Budget
13 Beginning Fund Balance: $9,368,092
Proposed Revenues: $4,425,000
• Fees for Service
• Interest
Proposed Expenditures: $9,896,549
• Personnel: $1,103,510
• Indirect Allocation: $883,466
• Operating: $2,909,573
• Capital: $5,000,000
Ending Fund Balance: $3,896,543
• Difference of $-5,471,549
FY 2026
Refuse Fund Proposed Budget
14 Beginning Fund Balance: $4,418,694
Proposed Revenues: $5,061,600 • Fees for Service • Interest Proposed Expenditures: $5,060,131 • Personnel: $1,303,200 • Indirect Allocation: $677,228 • Operating: $2,619,603 • Capital: $460,100 Ending Fund Balance: $4,420,164 • Difference of $1,470
FY 2026
Fleet Fund Proposed Budget
15 Beginning Fund Balance: $-403,282
Proposed Revenues: $1,400,000
• Internal Service Fund
Proposed Expenditures: $1,270,272
• Personnel: $239,665
• Operating: $1,030,607
Ending Fund Balance: $-273,555
• Surplus of $129,727
Thank you