City of
LEMOORE
CALIFORNIA
05/19/2026
City Council Regular Meeting
Handouts received after
agenda posted
Fiscal Year 26/27
Budget Workshop #4 – Final Draft Budget
Josalynn Valdez, Finance Director
May 19, 2026
City Budget
Where to grab the digital budget book for review?
https://city-lemoore-ca-cleardoc.cleargov.com/24941
City Budget
The City of Lemoore budget is comprised of 70
functioning funds. The combined revenues and
expenditures create the Cities operational budget.
Total Projected City Beginning Balance: $80,644,076
Total Proposed Revenues: $61,079,808
Total Proposed Expenditures: $86,787,914
Total Proposed City End Balance: $54,935,970
FY 2027 Proposed Budgets
and Position Allocations
Proposed Budgets for City’s primary funds:
General Fund, Water, Wastewater, Refuse, and
Fleet
FY 27 Proposed
Position Allocations
• A total of 122 positions were budgeted in FY
2026
• A total of 156.5 positions are proposed for
FY 2027
121 General Fund FTE Positions
35.5 Enterprise FTE Positions
Reclassifying 25 Rec positions from Professional Contract Services to PT staff member
1 Adding Business Services Specialist
4 Groundskeepers – (3) replacing Westscapes
4 Police Officers – 4th Beat (start date Oct 1st)
1 Dispatcher
1 Community Development Director
General Fund
Beginning Fund Balance: $15,572,779
Proposed Revenues: $21,070,988
Proposed Expenditures: $19,016,155
• Personnel: $12,367,456
• Indirect Allocation: $-2,857,7864
• Operating: $8,326,269
• Capital: $851,216
• Debt and Transfers: $325,000
Ending Fund Balance: $17,627,612
• Difference of $2,054,833
Beginning Fund Balance: $17,627,612
Proposed Revenues: $23,768,015
Proposed Expenditures: $23,653,237
• Personnel: $14,327,878
• Indirect Allocation: $-2,854,994
• Operating: $11,396,200
• Capital: $311,198
• Debt and Transfers: $472,955
Ending Fund Balance: $17,742,390
• Difference of $114,778
FY 2027 General Fund
Proposed Budget
FY 2026 General Fund
Projected Ending Budget
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
Taxes Fees and
Licenses
Permits Transfers Loan
Repayment
s
Use of
Money &
Property
Miscellaneo
us
Revenues
FY 2026 13,884,420 1,287,160 958,310 1,333,367 5,000 916,400 51,000 FY 2027 15,885,547 1,389,680 954,380 4,506,408 5,000 970,000 57,000 FY 26 Budgeted Figures vs. FY 27 Proposed Figures
FY 2026 FY 2027
General Fund
Revenues Proposed
FY 27 Proposes a total revenue
income of $23,768,015, which is
an increase of approx.
$5,332,358 from FY 26.
Major Factors include:
• Addition of District Use
Tax
• ESG project financing
Transfers,
25,000
Indirect
Allocations,
(2,854,994)
Capital,
311,198
Supplies,
911,435 Miscellaneous
Expenses,
30,700
Operating Expense,
10,454,065
Debt Service,
447,955
Personnel,
14,327,879
FY 27 Proposed Expenditures
by Category Department
FY26
Budgeted
FY27
Proposed % Change
City Council 264,115 351,770 33.19%
City Manager 112,239 159,422 42.04%
City Clerk 40,413 39,781 -1.56%
Finance 104,456 190,051 81.94%
Community Development 761,169 714,948 -6.07%
Facilities Maintenance 1,462,036 5,182,222 254.45%
Police 11,010,267 12,276,498 11.50%
Public Safety Dispatch 555,531 429,397 -22.71%
Fire 936,221 1,242,057 0.33%
Building Inspection 713,544 770,063 7.92%
Public Works
Administration 190,576 146,567 -23.09%
Streets 576,459 925,072 60.47%
Recreation 722,367 778,610 7.79%
Human Resources 313,932 83,628 -73.36%
Information Technology 56,266 63,151 12.24%
Non-Departmental 300,000 300,000 0.00%
Totals 18,119,591 23,653,237 30.54%
General Fund
Related
Capital Projects
Proposed
General Plan Update – $420K
Council Chambers Reroof - $55K
ESG Project - $3.44M
ADA Compliance - $100K*
Annual Crack Fill - $300K*
Reclamite - $200K*
Sidewalk Repair Program - $30K*
Slurry Seal - $800K*
Traffic Signal Bush & 19 ½ - $250K
Traffic Signal Liberty & Hanf/Arm - $488K
Traffic Signal Cinnamon & 19th - $588K
Sidewalk 19th & Sports Complex - $739K
* Annual ongoing CIP’s, amount varies with needs each year
ENTERPRISE FUNDS
Water, Wastewater, Refuse, Fleet
Water
Fund
Proposed
Budget
Beginning Fund Balance:
$13,274,696
Proposed Revenues:
$10,526,300 • Fees for Service • Interest
Proposed Expenditures:
$12,005,514 • Personnel: $507,319 • Indirect Allocation: $576,606 • Operating: $8,927,052 • Capital: $0 • Debt and Transfers: $1,994,537 Ending Fund Balance:
$11,795,482 • Difference of -$1,479,214
Beginning Fund Balance:
$11,795,482
Proposed Revenues:
$10,666,000 • Fees for Service • Interest
Proposed Expenditures:
$19,434,896 • Personnel: $591,133 • Indirect Allocation: $399,747 • Operating: $13,327,374 • Capital: $2,764,000 • Debt and Transfers: $2,352,642 Ending Fund Balance:
$3,026,587 • Difference of
-$8,768,895
FY 26 Projected FY 27 Proposed
Water Fund
Related
Capital Projects
Proposed
ESG Project - $6.36M
TTHM - $2.65M
Well 15 Completion - $3.5M
Well Rehab - $150K
Wastewater Fund Proposed Budget
Beginning Fund Balance:
$10,015,312
Proposed Revenues:
$7,277,439
• Fees for Service
• Interest
Proposed Expenditures:
$8,352,114
• Personnel: $1,128,170
• Indirect Allocation: $883,466
• Operating: $5,729,478
• Capital: $611,000
Ending Fund Balance:
$8,940,637
• Difference of $-1,074,675
Beginning Fund Balance:
$8,940,637
Proposed Revenues:
$11,152,495
• Fees for Service
• Interest
Proposed Expenditures:
$17,467,611
• Personnel: $1,330,521
• Indirect Allocation: $1,133,372
• Operating: $10,384,882
• Capital: $3,896,600
Ending Fund Balance:
$2,625,521
• Difference of $-6,315,116
FY26 Projected FY27 Proposed
Wastewater Fund
Related
Capital Projects
Proposed
ESG Project - $7.41M
Daphne Storm drain Basin - $1.5M
Lift Station 9A - $3.78M
Storm drain Bush & Simas - $96.6K
Refuse Fund Proposed
Budget
Beginning Fund Balance: $4,981,290
Proposed Revenues: $5,192,200
• Fees for Service
• Interest
Proposed Expenditures: $5,900,661
• Personnel: $1,314,707
• Indirect Allocation: $677,228
• Operating: $2,575,456
• Capital: $1,333,270
Ending Fund Balance: $4,272,829
• Difference of $-708,461
Beginning Fund Balance: $4,272,829
Proposed Revenues: $5,281,100
• Fees for Service
• Interest
Proposed Expenditures: $6,647,469
• Personnel: $1,473,628
• Indirect Allocation: $772,101
• Operating: $2,595,155
• Capital: $1,806,585
Ending Fund Balance: $2,906,460
• Difference of $-1,366,369
Refuse Fund
Related
Capital Projects
Proposed
4 Collection Trucks - $1,732,080
1 Street Sweeper - $433,020
Fleet Fund Proposed Budget
Beginning Fund Balance: $-344,689
Proposed Revenues: $1,400,000
• Internal Service Fund
Proposed Expenditures: $1,276,602
• Personnel: $239,665
• Operating: $1,030,607
Ending Fund Balance: $-221,291
• Surplus of $123,398
Beginning Fund Balance: $-221,291
Proposed Revenues: $1,400,000
• Internal Service Fund
Proposed Expenditures: $1,362,436
• Personnel: $239,665
• Operating: $1,030,607
Ending Fund Balance: $-183,727
• Surplus of $37,564
FY 26 Projected FY 27 Proposed
Thank you