Live Oak City Council
June 17, 2026

LIVE OAK CITY COUNCIL AGENDA – JUNE 17, 2026

The Council may take up any agenda item at any time, regardless of the order listed. Action may be taken on any item on this agenda. Materials related to an item on this Agenda submitted to the Council after distribution of the agenda packet are available for public inspection at City Hall, 9955 Live Oak Boulevard, Live Oak, during normal business hours.

Such documents are also available on the City of Live Oak’s website at www.liveoakcity.org, subject to staff’s availability to post the documents before the meeting.

In compliance with the Americans with Disabilities Act, the meeting room is wheelchair accessible and disabled parking is available. If you have a disability and need disability-related modifications or accommodations to participate in this meeting, please contact the City Clerk’s office at (530) 695-2112 x107. Requests must be made at least 24 hours in advance.

Public Participation Options:
• Public Comment: Members of the public can submit general public comments, as well as comment on specific agenda items in the following ways:
o Public Attendance: Members of the public who attend in person may make comments from the Council Chamber podium.
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o eComment Feature: Comments from the public on agenda items will be accepted until 1:00 pm on the date of the meeting, via the eComment feature at
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LIVE OAK

CITY COUNCIL

REGULAR MEETING AGENDA
JUNE 17, 2026
6:00 PM

MEETING LOCATION

LIVE OAK COUNCIL CHAMBERS
9955 LIVE OAK BOULEVARD
LIVE OAK, CALIFORNIA 95953

MEMBERS OF THE COUNCIL

JERAMY CHAPDELAINE, MAYOR

AARON PAMMA, VICE MAYOR

ASHLEY HERNANDEZ, COUNCILMEMBER

NANCY SANTANA, COUNCILMEMBER

BOB WOTEN, COUNCILMEMBER

BENJAMIN MOODY,

CITY MANAGER

NICOLE ROSSER,

CITY ATTORNEY
1 LIVE OAK CITY COUNCIL AGENDA – JUNE 17, 2026

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AGENDA

CALL TO ORDER

ROLL CALL

PLEDGE OF ALLEGIANCE AND INVOCATION

CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY

PRESENTATIONS AND RECOGNITIONS
A. Pioneer Community Outreach Expansion Plans Presentation

PUBLIC COMMENT
Any person wishing to address the City Council on general jurisdictional matters or consent calendar items may do so at this time. If you are commenting on an agenda item, your comments will be heard at the time that item is scheduled for discussion. The City Council adopted a time limit of three minutes per person. The Brown Act does not allow for Council discussion of items not on the agenda. Councilmembers may only a) refer the matter to staff; b) ask for additional information; c) request a report back; or d) provide a limited factual response for items not listed on the agenda.

CONSENT ITEMS
Consent Calendar is passed by one motion with exceptions and separate votes as noted.

1. City Council Meeting Minutes
Recommendation: Approve the June 3, 2026, City Council Regular Meeting minutes. (Clarissa Menchaca, City Clerk)

2. Reappointment to the Regional Housing Authority (RHA) Board of Commissioners Recommendation: Reappoint Suzanne Gallaty to the Regional Housing Authority Board of Commissioners as Tenant Commissioner, with a term ending June 3, 2028. (Clarissa Menchaca, City Clerk)

3. SB 1 Road Maintenance and Rehabilitation Account Project List FY2026-27 Recommendation: Adopt a resolution adopting a list of projects for FY2026-27 to be funded by Senate Bill 1: Road Repair and Accountability Act of 2017.
(Ethan Gutierrez, Finance Director)
2 LIVE OAK CITY COUNCIL AGENDA – JUNE 17, 2026

BUSINESS ITEMS

4. Elimination of City Council Benefits
Recommendation: Adopt a resolution eliminating City-paid health, dental, vision, life insurance, and related benefits provided to City Councilmembers effective July 1, 2026; direct staff to implement all necessary administrative and budget adjustments; and direct staff to prepare and process any amendments to personnel rules, policies, resolutions, administrative procedures, budget documents, or other City records necessary to implement this action. (Mayor Jeramy Chapdelaine)

5. Adoption of the City of Live Oak's Fiscal Year 2026-27 Budget and Fiscal Year 2026-27 Appropriations Limit
Recommendation: 1) Adopt a resolution approving the Proposed Fiscal Year 2026-27 Budget; and 2) Adopt a resolution approving the City's Appropriation Limit for Fiscal Year 2026-27. (Ethan Gutierrez, Finance Director)

ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION

UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER

COUNCILMEMBER REPORTS / COMMENTS / REQUESTS

ADJOURNMENT
3 Date: June 17, 2026
To: Honorable Mayor & Members of the City Council
From: Clarissa Menchaca, City Clerk
Subject: Pioneer Community Outreach Expansion Plans Presentation

CITY OF LIVE OAK

STAFF REPORT
Agenda Item A.
4 Background:

Recommendation:

Date: June 17, 2026
To: Honorable Mayor & Members of the City Council
From: Clarissa Menchaca, City Clerk
Subject: City Council Meeting Minutes
Submitted for approval are the June 3, 2026, City Council Regular Meeting minutes.

Approve the June 3, 2026, City Council Regular Meeting minutes.

CITY OF LIVE OAK

STAFF REPORT
Attachments:

Minutes
Agenda Item 1.
5 LIVE OAK CITY COUNCIL MINUTES – JUNE 3, 2026

CALL TO ORDER
Meeting called to order by Mayor Chapdelaine at Live Oak City Council Chambers, 9955 Live Oak Boulevard, Live Oak, CA at 6:02 pm.

ROLL CALL

Present: Councilmembers Woten, Santana, Vice Mayor Pamma, and Mayor Chapdelaine

Absent: Councilmember Hernandez

PLEDGE OF ALLEGIANCE AND INVOCATION
Vice Mayor Pamma led the Pledge of Allegiance. Councilmember Woten delivered the invocation.

CORRECTIONS AND/OR CHANGES TO THE AGENDA BY CITY MANAGER ONLY There were no corrections and/or changes to the agenda.

PRESENTATIONS AND RECOGNITIONS
There were no presentations or recognitions.

PUBLIC COMMENT
Public Comment was opened and closed without any speakers.

CONSENT ITEMS
Consent Calendar is passed by one motion with exceptions and separate votes as noted.

MOTION: APPROVE THE CONSENT AGENDA.
(MOTION: PAMMA; SECOND: WOTEN)
VOTE: MOTION PASSED 3-0-1-1
AYES: COUNCILMEMBERS WOTEN, VICE MAYOR PAMMA, AND MAYOR CHAPDELAINE NOES: NONE
ABSTAIN: COUNCILMEMBER SANTANA
ABSENT: COUNCILMEMBER HERNANDEZ

LIVE OAK

CITY COUNCIL

MINUTES
JUNE 3, 2026
6:00 PM

MEETING LOCATION

LIVE OAK COUNCIL CHAMBERS
9955 LIVE OAK BOULEVARD
LIVE OAK, CALIFORNIA 95953

MEMBERS OF THE COUNCIL

JERAMY CHAPDELAINE, MAYOR

AARON PAMMA, VICE MAYOR

ASHLEY HERNANDEZ, COUNCILMEMBER

NANCY SANTANA, COUNCILMEMBER

BOB WOTEN, COUNCILMEMBER

BENJAMIN MOODY,

CITY MANAGER

NICOLE ROSSER,

CITY ATTORNEY
6 LIVE OAK CITY COUNCIL MINUTES – JUNE 3, 2026

1. City Council Meeting Minutes
Clarissa Menchaca, City Clerk
Council action: May 20, 2026, City Council Regular Meeting minutes approved.

PUBLIC HEARING ITEMS

2. City Council Adoption of the 6th Cycle Housing Element Update Jaspreet Kaur, Community and Economic Development Director Jaspreet Kaur, Community and Economic Development Director, introduced the item.

Cynthia Walsh, Placeworks Inc., provided a presentation for the Council.

Opened the Public Hearing at 6:19 pm.

Public Comment was opened and closed without any speakers.

Closed the Public Hearing at 6:19 pm.

MOTION: 1) CONDUCT A PUBLIC HEARING; AND 2) ADOPT A RESOLUTION TO DETERMINE THE HOUSING ELEMENT

IS CATEGORICALLY EXEMPT FROM ENVIRONMENTAL REVIEW UNDER CALIFORNIA ENVIRONMENTAL QUALITY ACT, SECTION 15061(B)(3), COMMON SENSE EXEMPTION, AMEND THE CITY’S GENERAL PLAN BY ADOPTING THE 2021-2029 CITY OF LIVE OAK HOUSING ELEMENT, AND DIRECTING STAFF TO SUBMIT THE ADOPTED 2021-2029 HOUSING ELEMENT TO THE DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT FOR CERTIFICATION.
(MOTION: PAMMA; SECOND: WOTEN)
VOTE: MOTION PASSED 3-1-1
AYES: COUNCILMEMBER WOTEN, VICE MAYOR PAMMA, AND MAYOR CHAPDELAINE NOES: COUNCILMEMBER SANTANA
ABSENT: COUNCILMEMBER HERNANDEZ
Reference Resolution No. 14-2026.

DISCUSSION ITEMS

3. FY2026-27 Proposed Budget
Ethan Gutierrez, Finance Director
Ethan Gutierrez, Finance Director, provided a presentation for the Council.

The following members of the public addressed the Council: Andrew Robinson, Jack Copelin, and Brandon McReynolds.

Council action: Council reviewed and discussed the proposed FY2026-27 budget.

ITEMS REMOVED FROM THE CONSENT AGENDA FOR COUNCIL CONSIDERATION AND ACTION There were no items removed from the Consent Agenda for Council consideration and action. 7 LIVE OAK CITY COUNCIL MINUTES – JUNE 3, 2026

UPDATES AND ANNOUNCEMENTS FROM THE CITY ATTORNEY AND CITY MANAGER City Manager Benjamin Moody reported that the pool is in full swing and swim lessons will begin next Monday.

Mr. Moody provided an update from Code Enforcement regarding the property on Date Street. The former church property is expected to close escrow soon with new owners who intend to clean up and improve the site. Mr. Moody reported that he and Ethan met with the Sheriff and Sutter County earlier today and anticipate meeting with Fire and Sutter County next week regarding amendments to the city's public safety service agreements, which are currently set to expire on November 30. The proposed amendments are intended to ensure public safety services will continue past November 30. Lastly, Mr. Moody reported that Well 1 is currently out of service. Utility staff continue to work to maintain water pressure and water quality while repairs are being made. He thanked Utility staff for their efforts to ensure continued service during this time.

COUNCILMEMBER COMMENTS
Councilmember Santana expressed condolencesto the Boone and Harris families on the passing of Lane Thomas Harris. She requested that the meeting be adjourned in his memory.

Vice Mayor Pamma offered condolences to the family of Lane Thomas Harris. He reported attending a Feather River Air Quality Management District meeting, where budget matters were discussed. Vice Mayor Pamma also highlighted his attendance at the Memorial Day tribute hosted by the Cemetery District. He thanked the Cemetery Board, Live Oak Unified School District, grounds staff, and Laurie Schuster for their efforts in organizing the event.

Councilmember Woten highlighted his attendance at past Memorial Day tributes. He congratulated local graduates on their accomplishments. Councilmember Woten offered condolences to the family of Lane Thomas Harris.

Mayor Chapdelaine reported attending the Sacramento Area Council of Governments (SACOG) Policy and Innovation Committee meeting this week. He noted that a full SACOG Board meeting is coming up and discussed the City continuing to coordinate with SACOG to pursue available funding opportunities across various funding rounds. He also reported attending Memorial Day tributes and encouraged residents to attend future tributes.

Mayor Chapdelaine offered condolences to the family of Lane Thomas Harris.

ADJOURNMENT
Mayor Chapdelaine adjourned the meeting at 8:11 pm in memory of Lane Thomas Harris.

Jeramy Chapdelaine, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
8 Purpose:

Background:

Analysis:

Fiscal Impact:

Recommendation:

Date: June 17, 2026
To: Honorable Mayor & Members of the City Council
From: Clarissa Menchaca, City Clerk
Subject: Reappointment to the Regional Housing Authority (RHA) Board of Commissioners
Summary: Recommendation: Reappoint Suzanne Gallaty to the Regional Housing Authority Board of Commissioners as Tenant
Commissioner, with a term ending June 3, 2028.

Fiscal Impacts: Not applicable.

To consider reappointment of the Tenant Commissioner to the Regional Housing Authority Board of Commissioners.

Pursuant to the Regional Housing Authority (RHA) bylaws, one Tenant Commissioner of the RHA shall be appointed jointly by the governing bodies of the Cities of Live Oak, Colusa, and Yuba City, and the Boards of Supervisors of the Counties of Sutter, Yuba, Colusa, and Nevada, upon recommendation of the RHA Board of Commissioners.

At the June 3, 2026 meeting of the RHA Board of Commissioners, it was approved to recommend Suzanne Gallaty for reappointment as the Tenant Commissioner. The RHA is requesting that the Live Oak City Council reappoint Suzanne Gallaty as the Tenant Commissioner, with a term ending June 3, 2028.

The recommended reappointment is consistent with the RHA bylaws and follows the recommendation of the RHA Board of Commissioners. Suzanne Gallaty currently serves in the role of Tenant Commissioner, and reappointment would ensure continuity of representation on the Regional Housing Authority Board.

Not applicable.

Reappoint Suzanne Gallaty to the Regional Housing Authority Board of Commissioners as

CITY OF LIVE OAK

STAFF REPORT
Agenda Item 2.
9 Tenant Commissioner, with a term ending June 3, 2028.

Attachments:

Tenant Commissioner Appointment Letter to City of Live Oak Agenda Item 2.
10 11
Purpose:

Background:

Analysis:

Date: June 17, 2026
To: Honorable Mayor & Members of the City Council
From: Ethan Gutierrez, Finance
Subject: SB 1 Road Maintenance and Rehabilitation Account Project List FY2026-27
Summary: Recommendation: Adopt a resolution adopting a list of projects for FY2026-27 to be funded by Senate Bill 1: Road Repair and Accountability Act of 2017.

Fiscal Impact: $271,000 Estimated Revenue for FY2026-27.

To maintain and improve roadway conditions throughout the City while also meeting the reporting requirement by the State of California for the formal designation of projects related to SB 1 funding.

On April 28, 2017, Governor Jerry Brown signed the Road Repair and Accountability Act of 2017 (Senate Bill 1), which increased fuel excise taxes, diesel taxes, and vehicle registration fees to provide ongoing funding for transportation infrastructure improvements throughout California. SB 1 established the Road Maintenance and Rehabilitation Account (RMRA), which distributes funding to cities and counties by formula for eligible roadway maintenance, rehabilitation, and safety projects. The first allocations were made in January 2018.

SB 1, also, includes accountability and transparency requirements that require local agencies to annually submit project lists and expenditure reports to the California Transportation Commission (CTC) prior to receiving RMRA funds. Since the inception of the program in Fiscal Year 2017-18, the City Council has annually approved project lists to maintain eligibility for RMRA funding.

The City is required to submit an annual proposed project list to the CTC in July of each year in order to receive RMRA funds for the next fiscal year; once submitted, the City will continue to receive apportionments monthly. As of May 2026, the California Local Government Finance Almanac, created by Michael Coleman, a leading expert on California local government revenues, has estimated that the City will receive approximately $271,000 of RMRA funds in FY2026-27 in monthly apportionments.

CITY OF LIVE OAK

STAFF REPORT
Agenda Item 3.
12 Fiscal Impact:

Recommendation:

The priority list is updated annually to meet the needs of the City in accordance with SB 1 funding criteria. Per the CTC's request, the City has limited the project list to include only projects that are planned in the next fiscal year. The following consists of the recommended project listing for newly proposed projects:
* Residential Rehab - Larkin Rd (Kristen Ct to Apricot) * Road Rehab - Downtown Broadway (Apricot to Pennington) * Collector Rehab - Larkin Rd (Archer to Riviera)
The following consists of previously proposed and adopted projects that may utilize FY2026- 27 RMRA revenues in their delivery. With the relisting of these projects in the adopted fiscal year resolution, the City is reaffirming to the public and the State our intent to fund these projects with RMRA revenues:
* Kola Street Reconstruction - Kola St (Larkin Rd to N St) * Juniper Street Rehabilitation - Juniper St (West of SR99 to Larkin Rd) Currently, the City anticipates receiving an estimated $271,000 in RMRA funds in FY2026-27.

The funds are restricted to being used for the repair, rehabilitation, or maintenance of existing roadways within the City.

Adopt a resolution adopting a list of projects for FY2026-27 to be funded by Senate Bill 1:

Road Repair and Accountability Act of 2017.

Attachments:

Exhibit A - Resolution - Proposed Projects for FY2026-27 Funded by Sb 1 Exhibit B - Draft Submittal Report - LSR-C21-FY2627-5297-001 Agenda Item 3.
13 Resolution No.

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVE OAK ADOPTING A LIST OF PROPOSED PROJECTS FOR FY2026- 27 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017 WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City of Live Oak are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and
WHEREAS, the City of Live Oak must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City of Live Oak, will receive an estimated $271,000 in RMRA funding in Fiscal Year 2026-27 from SB 1; and
WHEREAS, this is the tenth year in which the City of Live Oak is receiving SB 1 funding and will enable the City of Live Oak to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the City of Live Oak has undergone a robust public process to ensure public input into our community’s transportation priorities through the project list; and WHEREAS, the City of Live Oak used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities’ priorities for transportation investment; and
WHEREAS, the funding from SB 1 will help the City of Live Oak maintain and rehabilitate local streets/roads, throughout the City of Live Oak this year and similar projects into the future; and WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the City of Live Oak’s streets and roads are in an “at risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will help improve our streets and roads towards a “good” condition; and 14 WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the City Council of the City of Live Oak, State of California, as follows:

1. The foregoing recitals are true and correct.

2. The following list of newly proposed projects will be funded in-part or solely with Fiscal Year 2026-27 Road Maintenance and Rehabilitation Account revenues:

Project Title: Residential Rehab - Larkin Rd
Project Description: Pre-construction (environmental, right-of-way, PS&E) and construction of road rehabilitation including the replacement of accessible curb ramps and repair/replacement of damaged curb, gutter and sidewalk improvements.

Project Location: Larkin Rd from Kristen Ct to Apricot St Estimated Project Schedule: Pre-construction: 01/2027-07/2027; Construction: 08/2027-12/2027 Estimated Project Useful Life: 20 years
Project Title: Road Rehab - Downtown
Project Description: Pre-construction (environmental, right-of-way, PS&E) and construction of road rehabilitation including the replacement of accessible curb ramps and repair/replacement of damaged curb, gutter and sidewalk improvements.

Project Location: Broadway from Apricot St to Pennington Rd Estimated Project Schedule: Pre-construction: 01/2027-07/2027; Construction: 08/2027-12/2027 Estimated Project Useful Life: 20 years
Project Title: Collector Rehab - Larkin Rd
Project Description: Pre-construction (environmental, right-of-way, PS&E) and construction of road rehabilitation including the replacement of accessible curb ramps and repair/replacement of damaged curb, gutter and sidewalk improvements.

Project Location: Larkin Rd from Archer Ave to Riviera Rd Estimated Project Schedule: Pre-construction: 01/2027-07/2027; Construction: 08/2027-12/2027 Estimated Project Useful Life: 20 years

3. The following consists of previously proposed and adopted projects that may utilize FY2026-27 RMRA revenues in their delivery. With the relisting of these projects in the adopted fiscal year resolution, the City is reaffirming to the public and the State our intent to fund these projects with RMRA revenues 15 Project Title: Kola Street Reconstruction
Project Description: Pre-construction (environmental, right-of-way, PS&E) and rehabilitation, including sidewalks, of Kola St from Larkin Rd to N St in coordination with the Highway 99 Streetscape Project beginning in 2020
Project Location: Kola Street from Larkin Rd to N St
Estimated Project Schedule: Pre-construction: 06/2022-12/2026; Construction: 05/2029-11/2029 Estimated Project Useful Life: 40 years.

Project Title: Juniper Street Rehabilitation
Project Description: Pre-construction (environmental, right-of-way, PS&E) and construction of road rehabilitation including the replacement of accessible curb ramps and repair/replacement of damaged curb, gutter and sidewalk improvements.

Project Location: Juniper Street from terminus west of SR99 to Larking Road Estimated Project Schedule: Pre-construction: 05/2025-04/2026; Construction: 07/2028-12/2028 Estimated Project Useful Life: 20 years
PASSED AND ADOPTED by the City Council of the City of Live Oak this 17th day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Jeramy Chapdelaine, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
16 Submittal Report
LSR-C21-FY26/27-5297-001
FY 26/27
Submittal Details
Program
Local Streets and Roads Program
Agency
City of Live Oak
Date Created
06/04/2026
Date Date
Address
9955 Live Oak Blvd
City
Live Oak
State
CA
Zip Code
95953
Contact
Ethan Gutierrez
Contact Title
Finance Director
Contact Phone
(530) 695-2112
Contact Email
[email protected]
Avg. Network PCI Measurement Date
Support Documentation
Adopted resolution for FY26-27 proposed projects.

Additional Information
17 Project Details
Title Description Location Component
PriorityStatus
Est. Schedule Useful Life
Start Complete Min Max Assem Senate
Kola StreetReconstruction
This project will include: EnvironmentalStudy/Documents, Right of Way, Sidewalk and/orCrosswalk Rehab/Repair (Existing), Storm Drain and/orCulvert Rehab/Repair (Existing) | Pre-construction(environmental, right-of-way, PS&E) and rehabilitation,including sidewalks, of Kola St from Larkin Rd to N St incoordination with the Highway 99 Streetscape Projectbeginning in 2020 Kola Street from Larkin Rd to NSt
PreConstructionandConstruction
In Progress25/26
06/202205/2029
12/202611/2029
20 40 3 4
Juniper StreetRehabilitation
This project will include: ADA Curb Ramp Installation(New), Environmental Study/Documents, Right of Way,Sidewalk and/or Crosswalk Installation (New), StormDrain and/or Culvert Rehab/Repair (Existing) | Preconstruction (environmental, right-of-way, PS&E) andconstruction of road rehabilitation including thereplacement of accessible curb ramps andrepair/replacement of damaged curb, gutter andsidewalk improvements.

Juniper Street from terminuswest of SR99 to Larking Road PreConstructionandConstruction
In Progress25/26
07/202507/2028
04/202612/2028
20 40 3 4
ResidentialRehab - LarkinRd
This project will include: ADA Curb Ramp Rehab/Repair(Existing), Environmental Study/Documents, Right ofWay, Sidewalk and/or Crosswalk Rehab/Repair (Existing)| Pre-construction (environmental, right-of-way, PS&E)and construction of road rehabilitation including thereplacement of accessible curb ramps andrepair/replacement of damaged curb, gutter andsidewalk improvements.

Larkin Rd from Kristen Ct toApricot St
PreConstructionandConstruction
New 26/27
01/202708/2027
07/202712/2027
20 40 3 4
Road Rehab -Downtown
This project will include: ADA Curb Ramp Rehab/Repair(Existing), Environmental Study/Documents, Right ofWay, Sidewalk and/or Crosswalk Rehab/Repair (Existing)| Pre-construction (environmental, right-of-way, PS&E)and construction of road rehabilitation including thereplacement of accessible curb ramps andrepair/replacement of damaged curb, gutter andsidewalk improvements.

Broadway from Apricot St toPennington Rd
PreConstructionandConstruction
New 26/27
01/202708/2027
07/202712/2027
20 40 3 4
CollectorRehab - LarkinRd
This project will include: ADA Curb Ramp Rehab/Repair(Existing), Environmental Study/Documents, Right ofWay, Sidewalk and/or Crosswalk Rehab/Repair (Existing)| Pre-construction (environmental, right-of-way, PS&E)and construction of road rehabilitation including thereplacement of accessible curb ramps andrepair/replacement of damaged curb, gutter andsidewalk improvements.

Larkin Rd from Archer Ave toRiviera Rd
PreConstructionandConstruction
New 26/27
01/202708/2027
07/202712/2027
20 40 3 4
18 Purpose:

Background:

Date: June 17, 2026
To: Honorable Mayor & Members of the City Council
From: Mayor Jeramy Chapdelaine
Subject: Elimination of City Council Benefits
Summary: Recommendation: Adopt a resolution eliminating City-paid health, dental, vision, life insurance, and related benefits provided to City Councilmembers effective July 1, 2026; direct staff to implement all necessary administrative and budget adjustments; and direct staff to prepare and process any amendments to personnel rules, policies, resolutions,
administrative procedures, budget documents, or other City records necessary to implement this action.

Fiscal Impact: Annual savings of approximately $121,965 across multiple City funds, with future savings expected to increase as benefit costs continue to rise.

The purpose of this item is to reduce discretionary City expenditures, improve long-term fiscal sustainability, and redirect limited public resources toward essential municipal services and community priorities. By eliminating City-paid benefits for City Councilmembers while maintaining existing Council salaries and compensation authorized by ordinance, the City can achieve recurring savings that support fiscal stability and help address increasing costs associated with public safety, infrastructure, and other core services.

The FY 2026-27 Proposed Budget reflects continuing fiscal challenges and the need to evaluate expenditures across all City operations.

During the FY 2026-27 budget process, the City Council identified Fiscal Health and Public Safety among its highest priorities. Residents have also expressed significant concern regarding potential reductions to fire protection and emergency medical response services.

Maintaining these services remains a critical responsibility of the City.

The FY 2026-27 Proposed Budget includes approximately $121,965 in City-paid health, dental, vision, life insurance, and related benefits for City Councilmembers.

CITY OF LIVE OAK

STAFF REPORT
Agenda Item 4.
19 Analysis:

The concept of eliminating City Council benefits is not new. In 2017, former Mayor Diane Hodges proposed eliminating City Council benefits; however, the proposal did not receive majority support from the City Council.

The City Council originally authorized Councilmember participation in City benefit plans through Resolution No. 13-1998. That resolution expressly reserved the City's right to amend or discontinue the program in the future and provided that Councilmembers would not acquire a contractual or vested right to continued participation in City benefit programs.

Staff reviewed elected official compensation and benefit practices in nearby comparable cities.

The review found that several jurisdictions, including Biggs, Wheatland, Marysville, Colusa, Corning, and Orland, do not provide City-paid health insurance benefits to councilmembers.

Other jurisdictions provide varying levels of elected official benefits and compensation. The review indicates that comprehensive City-paid health, dental, vision, life insurance, and related benefits for elected officials are not uniformly provided among comparable agencies.

Concerns regarding the cost and sustainability of City Council benefits have been discussed periodically for a number of years as part of broader budget and fiscal policy discussions.

The City continues to face difficult financial decisions and must carefully evaluate spending priorities.

While City Council benefits represent a relatively small portion of the overall budget, they are a discretionary expenditure that can be reduced without affecting services provided to residents.

Historically, City Council benefits have been allocated among multiple City funds. Under the current allocation methodology, Council benefit costs are distributed as follows:

General Fund - 35%
Water Fund - 25%
Sewer Fund - 25%
Streets Fund - 15%
As a result, the total cost of City Council benefits is not reflected solely within the General Fund budget. Elimination of these benefits would generate savings across multiple City funds.

Budget records show City-paid Council benefits totaled approximately $69,238 in FY 2017-18.

The FY 2026-27 Proposed Budget includes approximately $121,965 in City-paid benefits, an increase of approximately $52,727, or nearly 76 percent.

Like most public agencies, the City continues to experience increasing health insurance costs.

Absent policy changes, these costs are expected to continue increasing in future years.

Had the proposal first discussed in 2017 been adopted, the City would have realized years of recurring savings that could have been directed toward public safety, infrastructure improvements, reserve stabilization, equipment replacement, and other City priorities.

This proposal does not eliminate City Council salaries or compensation authorized by ordinance. Councilmembers would continue to receive compensation authorized by City Agenda Item 4.
20 Fiscal Impact:

Recommendation:
ordinance. The proposal only eliminates City-paid benefit coverage.

At a time when residents have expressed concern regarding potential impacts to fire protection and emergency medical response services, it is appropriate to evaluate discretionary expenditures before considering reductions to essential public services.

The FY 2026-27 Proposed Budget includes approximately $121,965 in City-paid health, dental, vision, life insurance, and related benefits for City Councilmembers.

Based upon the current allocation methodology, annual savings would be distributed approximately as follows:

General Fund - $42,688
Water Fund - $30,491
Sewer Fund - $30,491
Streets Fund - $18,295
Total Annual Savings: $121,965
Because health insurance and related benefit costs have historically increased over time, future savings are expected to exceed current estimates.

Using current costs for illustration:

Five-Year Savings: Approximately $609,825
Ten-Year Savings: Approximately $1,219,650
Actual savings are expected to be higher due to future increases in benefit costs.

It is the intent of this proposal that General Fund savings associated with this action be considered as part of ongoing efforts to offset increasing fire protection and emergency medical response costs.

Adopt a resolution eliminating City-paid health, dental, vision, life insurance, and related benefits provided to City Councilmembers effective July 1, 2026; direct staff to implement all necessary administrative and budget adjustments; and direct staff to prepare and process any amendments to personnel rules, policies, resolutions, administrative procedures, budget documents, or other City records necessary to implement this action.

Attachments:

Attachment A - Resolution
Agenda Item 4.
21 1
Resolution No.

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVE OAK ELIMINATING CITY-PAID HEALTH, DENTAL, VISION, LIFE

INSURANCE, AND RELATED BENEFITS FOR CITY COUNCILMEMBERS WHEREAS, the City Council of the City of Live Oak has identified Fiscal Health and Public Safety among its highest priorities for FY 2026-27; and
WHEREAS, the City continues to experience increasing costs associated with fire protection, emergency medical response, infrastructure, and other essential public services; and WHEREAS, the FY 2026-27 Proposed Budget includes approximately $121,965 in City-paid health, dental, vision, life insurance, and related benefits for City Councilmembers; and WHEREAS, Resolution No. 13-1998 authorized Councilmember participation in City benefit plans and expressly reserved the City's right to amend, reduce, or discontinue such benefits in the future, while providing that Councilmembers would not acquire a contractual or vested right to continued participation in those programs; and WHEREAS, City-paid benefits for City Councilmembers constitute a discretionary expenditure that may be reduced without impacting municipal services provided to residents; and WHEREAS, the City Council desires to reduce discretionary expenditures, improve long-term fiscal sustainability, and preserve resources for essential public services; and WHEREAS, the City Council finds that eliminating City-paid benefits for City Councilmembers while maintaining compensation authorized by ordinance is in the best interests of the City and its residents.

NOW, THEREFORE, BE IT RESOLVED AND DETERMINED that the City Council of the City of Live Oak hereby eliminates City-paid health, dental, vision, life insurance, and related benefits provided to City Councilmembers effective July 1, 2026, following the conclusion of the current benefit period on June 30, 2026; and BE IT FURTHER RESOLVED that nothing in this Resolution shall be construed to modify, reduce, or eliminate City Council salaries or any compensation otherwise authorized by ordinance or applicable law; and BE IT FURTHER RESOLVED that City Councilmembers shall not be eligible to receive City-paid health, dental, vision, life insurance, related benefits, or any cash-in-lieu payment associated with such benefits following the effective date of this Resolution; and
BE IT FURTHER RESOLVED that staff is directed to implement all necessary administrative and budget adjustments associated with this action; and
BE IT FURTHER RESOLVED that the City Manager is directed to review and prepare any amendments necessary to personnel rules, policies, resolutions, administrative procedures, compensation schedules, budget documents, enrollment materials, and any other City records necessary to implement and maintain consistency with this action. Any amendments requiring City Council approval shall be returned to the City Council for consideration at a future meeting. 22 PASSED AND ADOPTED by the City Council of the City of Live Oak this 17 th day of June, 2026, by the following
vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Jeramy Chapdelaine, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
23 Purpose:

Background:

Analysis:

Fiscal Impact:

Recommendation:

Date: June 17, 2026
To: Honorable Mayor & Members of the City Council
From: Ethan Gutierrez, Finance
Subject: Adoption of the City of Live Oak's Fiscal Year 2026-27 Budget and Fiscal Year 2026-27 Appropriations Limit
Summary: Recommendation: 1) Adopt a resolution approving the Proposed Fiscal Year 2026-27 Budget; and 2) Adopt a
resolution approving the City's Appropriation Limit for Fiscal Year 2026-27.

Fiscal Impact: Adoption of these documents sets forth the City's current financial plan for the next twelve months.

To formally adopt policy documents authorizing implementation of fiscal priorities during Fiscal Year 2026-27.

The City of Live Oak held an informational and discussion item on June 3, 2026 to review the Fiscal Year 2026-27 Proposed Budget. At that time, the City Manager and Finance Director provided an overview of the upcoming year and presented information and data from prior years that were included to provide full context of the financial state of the City. The City Council asked questions and made comments regarding the proposed budget. City Council discussed and recommended no additional changes to the proposed budget.

The FY2026-27 Proposed Budget encompasses all City funds, including the General Fund, Special Revenue Funds, and the Water and Sewer Enterprise Funds. A detailed breakdown of budgeted revenues, expenditures, and fund-specific information is provided in Exhibit C.

Adoption of an operating budget that sets forth the City's current financial plan for the next twelve months.
1) Adopt a resolution approving the Proposed Fiscal Year 2026-27 Budget; and 2) Adopt a resolution approving the City's Appropriation Limit for Fiscal Year 2026-27.

CITY OF LIVE OAK

STAFF REPORT
Agenda Item 5.
24 Attachments:

Exhibit A - FY2026-27 Budget Resolution
Exhibit B - FY2026-27 GANN Appropriations Limit Resolution Exhibit C - FY2026-27 Proposed Budget
Exhibit D - FY2026-27 GANN Appropriations Limit
Agenda Item 5.
25 Resolution No.

RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA, ADOPTING THE CITY ANNUAL BUDGET AND BUDGET POLICIES OF THE CITY FOR THE 2026-27 FISCAL YEAR WHEREAS, the City Manager has prepared and submitted to the City Council a proposed budget for the 2026-27 fiscal year, starting July 1, 2026; and
WHEREAS, the City Council as the legislative body of the City has received and modified this proposed budget and budget policies; and
WHEREAS, the City Council has determined that it is necessary for the efficient management of the City that certain sums of revenue of the City be appropriated to the various departments, offices, agencies and activities of the City.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Live Oak follows:

Section 1. The proposed annual budget is adopted as the annual budget for the City of Live Oak for the fiscal year commencing July 1, 2026 and ending June 30, 2027.

Section 2. The following sums of money are hereby appropriated from the revenue of the City of Live Oak for activities of the City, including transfers and capital projects during the 2026-27 fiscal year.

General Fund $5,200,925
All Other Funds 7,422,173
Total Budget $12,623,098
Section 3. The Finance Director is authorized to make revisions, individual appropriations line-item changes, changes in summaries, fund totals, grand totals, and other portions of the budget document as necessary, and in full accordance to the direction provided by the City Council up until the adoption of the resolution.

PASSED AND ADOPTED by the City Council of the City of Live Oak this 17th day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Jeramy Chapdelaine, Mayor
26 ATTEST:

Clarissa Menchaca, City Clerk
27 Resolution No.

RESOLUTION OF THE CITY OF LIVE OAK, COUNTY OF SUTTER, STATE OF CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27 PURSUANT TO ARTICLE XIIIB OF THE CALIFORNIA CONSTITUTION WHEREAS, Article XIIIB of the California Constitution provides that the total annual appropriation subject to limitation of each governmental agency, including this City, shall not exceed the appropriation limit of such entity of government for the prior year adjusted for changes in inflation and population, except as otherwise provided for in said Article XIIIB and implementing State statutes; and
WHEREAS, pursuant to Proposition 111, the said Article XIIIB has been modified and the City Council of the City of Live Oak may annually elect one of two options for each growth factor (the inflation growth and the population growth); and
WHEREAS, the City Council of the City of Live Oak has selected the change in Per Capita Personal Income and the growth of the City as the population factor; and
WHEREAS, the City Council of the City of Live Oak has calculated and determined that said appropriations limit for Fiscal Year 2025-26 be established in the amount of $8,159,184; and WHEREAS, the Finance Director has made available to the public, the documentation used in the determination of the appropriations limit.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Live Oak determines that an appropriations limit in said amount is $8,597,316 and the same is hereby established for said Fiscal Year 2026-27.

LET IT BE FURTHER RESOLVED that the City Council of the City of Live Oak determines that the appropriations subject to the appropriations limit are estimated at $6,354,346, which is below the limit by $2,242,970 for Fiscal Year 2026-27.

PASSED AND ADOPTED by the City Council of the City of Live Oak this 17th day of June, 2026, by the following vote:

AYES:

NOES:

ABSENT:

NOT VOTING:

APPROVED:

Jeramy Chapdelaine, Mayor
ATTEST:

Clarissa Menchaca, City Clerk
28 29

TABLE OF CONTENTS
City Mission Statement & Top Priorities........................................................................................................ 1 Full-Time Position Allocation......................................................................................................................... 2 Projected Ending Fund Balance FY 2025-26................................................................................................ 3 Proposed Budgeted Fund Balance FY 2026-27 ........................................................................................... 4 Historical & Proposed Revenues by Fund .................................................................................................... 5 Summary of Proposed Revenues by Type ................................................................................................6-7 Historical & Proposed Expenditures by Fund ............................................................................................... 8 Summary of Proposed Expenditures by Type .........................................................................................9-10 General Fund Budget Summary ................................................................................................................. 11 Summary of Proposed General Fund Expenditures by Type ................................................................12-13 General Fund Revenues ........................................................................................................................14-15 Capital Asset & Capital Project Listing...................................................................................................16-17 Nondepartmental - 0000 ............................................................................................................................. 18 City Council - 1000...................................................................................................................................... 19 Administration - 1005 .............................................................................................................................20-21 Finance Services - 1010 ............................................................................................................................. 22 Community Development - 1015 ................................................................................................................ 23 Building & Safety - 1020.............................................................................................................................. 24 Engineering - 1025...................................................................................................................................... 25 Parks Operations - 1030 ........................................................................................................................26-27 Facility Maintenance - 1032 ........................................................................................................................ 28 Recreation Services - 1035......................................................................................................................... 29 Pool Operations - 1040 ............................................................................................................................... 30 Fire Services - 1045 .................................................................................................................................... 31 i Proposed 06.17.2026 30
Police Services - 1050 ................................................................................................................................ 32 Animal Services - 1055 ............................................................................................................................... 33 Attorney - 1060............................................................................................................................................ 34 Economic Development - 1065................................................................................................................... 35 Water Fund - 1200 .................................................................................................................................36-37 Sewer Fund - 1300.................................................................................................................................38-40 Streets – Gas Tax Fund - 1400..............................................................................................................41-42 Street Sweeping - 1405............................................................................................................................... 43 Storm Drains - 1415 .................................................................................................................................... 44 TDA Transportation Tax Fund - 1500 ......................................................................................................... 45 Traffic Safety - 1600.................................................................................................................................... 46 COPS - 1700............................................................................................................................................... 47 Sidewalk Improvement - 1800 .................................................................................................................... 48 Street Lighting - 2000.................................................................................................................................. 49 CFD 92-1 Mello Roos - 2100 ...................................................................................................................... 50 Fire Assessment - 2200 .............................................................................................................................. 51 Fire CFD 2004-1 Mello Roos - 2300 ........................................................................................................... 52 Police CFD 2004-1 Mello Roos - 2400 ....................................................................................................... 53 Animal Services CFD 2004-1 Mello Roos - 2500 ....................................................................................... 54 Street Lighting CFD 2004-1 Mello Roos - 2600.......................................................................................... 55 Parks/Rec/Pool CFD 2004-1 Mello Roos - 2700 ........................................................................................ 56 Storm Drainage CFD 2004-1 Mello Roos - 2800........................................................................................ 57 Parks AB1600 - 3000 .................................................................................................................................. 58 Community Center AB1600 - 3100 ............................................................................................................. 59 Public Works AB1600 - 3200 ...................................................................................................................... 60 Gov’t Services AB1600 - 3300.................................................................................................................... 61 Police AB1600 - 3400 ................................................................................................................................. 62 Fire AB1600 - 3500 ..................................................................................................................................... 63 Roads/Signals AB1600 - 3600.................................................................................................................... 64 Flood Control AB1600 - 3900 ..................................................................................................................... 65 Water Connection Fees - 5000 ................................................................................................................... 66 ii
Proposed 06.17.2026
31 Sewer Connection Fees - 5100 .................................................................................................................. 67 Storm Drain Connection Fees - 5200 ......................................................................................................... 68 Coronavirus State and Local Fiscal Recovery Funds - 5800...................................................................... 69 Capital Equipment Purchase Reserve - 5900............................................................................................. 70 CDBG Housing Rehab Program Income - 9000......................................................................................... 71 HOME Program Income - 9200 .................................................................................................................. 72 PLHA - 9600................................................................................................................................................ 73 iii Proposed 06.17.2026 32

1. Fiscal Health 2. Public Safety
Financial Plan to Course Correct Amend Safety Contracts Partnership Opportunites Pursue Grants
Pursue Grants Tax Measure

3. Economic Development 4. Parks & Recreation
Recruit & Retain Businesses Raise Fees
Identify Opportunity Sites for Businesses Pursue Grants Partnership Opportunities Leverage Resources & Amenities Leverage Resources & Amenities

5. Infrastructure
Street & Sidewalk Improvements
Phased Park Improvements
Our Priorites and Goals are:

City Mission Statement & Top Priorities
The Mission of Live Oak is…
"To serve the Live Oak community through
Excellence, Innovation, and Leadership
by enhancing the quality of life, supporting public safety, and preserving the unique character and values of our community now and into the future."
1 Proposed 06.17.2026 33
Departments
FY2025-26 Approved
Positions
FY2026-27
Proposed
Budget
Change from
2025-26 to 2026-
27 Notes Extra Help
FY2025-26
Approved
Positions
FY2026-27
Proposed
Budget
Change from
2025-26 to
2026-27 Notes
Administration: Elected/Appointed
City Manager 1.00 1.00 - Council:

City Clerk 1.00 1.00 - Mayor 1.00 1.00 -
Executive Assistant to City Manager 1.00 - (1.00) Perm Delete Vice-Mayor 1.00 1.00 - Management Analyst 1.00 1.00 - City Council Member 3.00 3.00 - Finance: City Treasurer (Vacant) 1.00 - (1.00) Hold
Finance Director 1.00 1.00 -
Finance Services Manager 1.00 1.00 - Part Time and/or
Management Analyst 1.00 1.00 - Temporary Employees
Senior Administrative Assistant 3.00 2.00 (1.00) Perm Delete Parks & Recreation:

Maintenance Worker 1.00 3.00 2.00 New (2)
Parks & Recreation: Recreation Leader I / II 32.00 32.00 - Parks & Recreation Director 1.00 1.00 -
Management Anlayst 1.00 1.00 - Aquatic Superviser 1.00 1.00 - Lead Park Maintenance Worker 1.00 1.00 - Head Lifeguard 2.00 2.00 - Park Maintenance Worker - I / II / III 3.00 2.00 (1.00) Hold Lifeguards 16.00 16.00 - Public Works & Utilities: Public Works & Utilities
Public Works Director 1.00 - (1.00) Hold Maintenance Worker 1.00 1.00 - Chief Plant Operator 1.00 - (1.00) Perm Delete
Water Wastewater Plant Supervisor - 1.00 1.00 New Community & Economic Development:

Water & Wastewater Treatment Plant Operator - I / II / III 3.00 3.00 - Code Enforcement Officer 1.00 1.00 - Lead PW Maintenance Worker 1.00 1.00 - Assistant Planner 1.00 1.00 - PW Maintenance Worker - I / II / III 2.00 2.00 - Intern - 1.00 1.00 New Administrative Assistant-Treatment Plant 1.00 1.00 -
Principal Engineer (Contract) 1.00 - (1.00) Perm Delete Contracts Associate Engineer (Contract) 1.00 - (1.00) Perm Delete City Attorney 1.00 1.00 - City Engineer 1.00 1.00 -
Community & Economic Development: Chief Building Official/Inspector 1.00 1.00 - Community & Economic Development Director 1.00 1.00 -
Chief Building Official/Inspector 1.00 - (1.00) Perm Delete City Planner 1.00 - (1.00) Perm Delete
Associate Planner 1.00 - (1.00) Perm Delete
Count
25-26 Approved Positions 31.00
Hold (2.00)
New 1.00
26-27 Total Budgeted Positions 22.00
FT Position Change Summary
Proposed Full-time Positions

POSITION ALLOCATION
FISCAL YEAR 2026-27
2 Proposed 06.17.2026 34
Audited Projected
Fund FY2025-26 FY2025-26 Ending
Balance Projected Projected Balance
Fund Number Fund Name FY 2025 Revenues Expenditures FY 2026 Governmental Funds
10 General Fund 1,644,632 4,708,596 (5,128,697) 1,224,531 14 Streets - Gas Tax 337,761 573,036 (721,154) 189,643
15 TDA Transportation Tax 260,857 447,686 (139,298) 569,245 16 Traffic Safety 51,135 8,103 (58,305) 933
18 Sidewalk Improvement 19,273 270 - 19,543
20 Street Lighting 104,605 57,767 (57,858) 104,514
21 CFD 92-1 Mello Roos 1,015 109,360 (110,375) -
22 Fire Assessment 1,950 132,756 (134,706) -
23 Fire CFD 2004-1 419 145,674 (146,093) -
24 Police CFD 2004-1 1,134 398,418 (399,552) -
25 Animal Control CFD 2004-1 2,326 23,265 (25,591) -
26 Street Lighting CFD 2004-1 (67,745) 23,854 (30,388) (74,279) 27 Rec/Pool CFD 2004-1 19,695 182,902 (202,597) -
28 Drainage CFD 2004-1 209,328 26,605 (14,670) 221,263
30 Parks AB1600 583,602 8,428 - 592,030
31 Community Ctr AB1600 384,963 6,221 - 391,184
32 Public Works AB 1600 133,270 2,013 - 135,283
33 Gen Gov't AB1600 564,026 8,190 - 572,216
34 Police AB1600 95,527 2,064 - 97,591
35 Fire AB1600 75,354 1,704 - 77,058
36 Roads/Signals AB1600 536,083 16,060 - 552,143
39 Flood Control AB 1600 2,419 34 - 2,453
52 Drainage Connection Fees 674,858 8,000 - 682,858
59 Capital Equipment Purchase Reserve - 1,800 - 1,800
90 CDBG HR Program Income - 16,316 - 16,316
92 HOME Housing Grants - 2,434 (10,500) (8,066)
96 PLHA - - - -
Available balance based on cash balance
17 COPS* 468,700 657,650 (1,126,350) (0)
58 ARPA Funding* 254,459 - (254,459) -
Enterprise Funds
12 Water Enterprise** (37,200) 1,469,120 (2,164,738) (732,818) 13 Sewer Enterprise** 2,714,921 2,595,350 (2,885,509) 2,424,762 50 Water Connection Fees* 288,638 14,947 - 303,585
51 Sewer Connection Fees* 302,661 14,022 - 316,683
9,628,666 11,662,645 (13,610,840) 7,680,471
* Balances based on cash balances
** Balances based on cash balance and does not include Depreciation

PROJECTED ENDING FUND BALANCE

CITY OF LIVE OAK
FY 2025-26
3 Proposed 06.17.2026 35
Estimated FY2026-27 FY2026-27 Proposed
Fund Proposed Proposed Ending
Balance Budgeted Budgeted Balance
Fund Number Fund Name FY 2026 Revenues Expenditures FY 2027 Government Funds
10 General Fund 1,224,531 4,386,161 (5,200,925) 409,767 14 Streets - Gas Tax 189,643 561,600 (681,828) 69,415
15 TDA Transportation Tax 569,245 710,789 (331,700) 948,334 16 Traffic Safety 933 8,000 (8,933) -
18 Sidewalk Improvement 19,543 250 - 19,793
20 Street Lighting 104,514 58,275 (60,900) 101,889
21 CFD 92-1 Mello Roos - 110,200 (110,200) -
22 Fire Assessment - 134,050 (134,050) -
23 Fire CFD 2004-1 - 150,500 (150,500) -
24 Police CFD 2004-1 - 408,500 (408,500) -
25 Animal Control CFD 2004-1 - 23,650 (23,650) -
26 Street Lighting CFD 2004-1 (74,279) 24,400 (31,000) (80,879) 27 Rec/Pool CFD 2004-1 - 185,950 (185,950) -
28 Drainage CFD 2004-1 221,263 27,200 (8,350) 240,113
30 Parks AB1600 592,030 8,200 - 600,230
31 Community Ctr AB1600 391,184 5,200 - 396,384
32 Public Works AB 1600 135,283 1,950 - 137,233
33 Gen Gov't AB1600 572,216 8,300 - 580,516
34 Police AB1600 97,591 3,700 - 101,291
35 Fire AB1600 77,058 2,900 - 79,958
36 Roads/Signals AB1600 552,143 15,000 - 567,143
39 Flood Control AB 1600 2,453 75 - 2,528
52 Drainage Connection Fees 682,858 12,000 - 694,858
59 Capital Equipment Purchase Reserve 1,800 1,800 - 3,600 90 CDBG HR Program Income 16,316 3,000 - 19,316
92 HOME Housing Grants (8,066) 2,500 - (5,566)
96 PLHA - 135,000 (135,000) -
Fund balance based on cash balance
17 COPS* (0) 216,000 (216,000) (0)
58 ARPA Funding* - - - -
Enterprise Funds
12 Water Enterprise** (732,818) 1,862,500 (2,141,508) (1,011,826) 13 Sewer Enterprise** 2,424,762 2,607,000 (2,794,104) 2,237,658 50 Water Connection Fees* 303,585 28,000 - 331,585
51 Sewer Connection Fees* 316,683 31,000 - 347,683
7,680,471 11,733,650 (12,623,098) 6,791,023
* Balances based on cash balances
** Balances based on cash balance and does not include Depreciation

CITY OF LIVE OAK

BUDGETED FUND BALANCE
FISCAL YEAR 2026-27
4 Proposed 06.17.2026 36
Revenue Revenue Revenue Projected Proposed
Actuals Actuals Actuals Rev Amounts Rev Budget
Fund FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
General Fund $ 3,779,462 $ 3,967,058 $ 5,014,111 $ 4,708,596 $ 4,386,161 Water Enterprise 887,076 947,373 982,061 1,469,120 1,862,500 Sewer Enterprise 2,536,825 2,565,623 2,616,984 2,595,350 2,607,000 Streets - Gas Tax 472,975 527,175 581,109 573,036 561,600 TDA Transportation Tax 2,754 5,754 5,576 447,686 710,789 Traffic Safety 4,028 14,326 14,869 8,103 8,000
COPS 152,344 18,277 504,723 657,650 216,000
Sidewalk Improvement 349 417 409 270 250
Street Lighting 56,134 58,136 56,307 57,767 58,275
CFD 92-1 Mello Roos 129,039 129,119 119,097 109,360 110,200 Fire Assessment 130,895 134,846 132,666 132,756 134,050 Fire CFD 2004-1 133,587 142,259 144,149 145,674 150,500 Police CFD 2004-1 361,653 385,044 390,827 398,418 408,500 Animal Control CFD 2004-1 21,314 22,383 22,705 23,265 23,650 Street Lighting CFD 2004-1 22,673 22,966 23,467 23,854 24,400 Rec/Pool CFD 2004-1 166,208 175,992 178,491 182,902 185,950 Drainage CFD 2004-1 23,512 26,843 27,635 26,605 27,200
Parks AB1600 82,358 13,649 16,192 8,428 8,200
Community Ctr AB1600 22,775 8,319 9,042 6,221 5,200
Public Works AB 1600 15,668 3,138 3,588 2,013 1,950
Gen Gov't AB1600 30,378 12,660 13,292 8,190 8,300
Police AB1600 15,922 6,302 5,905 2,064 3,700
Fire AB1600 40,620 9,959 6,277 1,704 2,900
Roads/Signals AB1600 70,057 27,176 18,145 16,060 15,000 Flood Control AB 1600 218 52 51 34 75
Water Connection Fees 174,524 47,966 47,663 14,947 28,000 Sewer Connection Fees 214,058 47,608 47,454 14,022 31,000 Drainage Connection Fees 113,266 22,530 26,033 8,000 12,000 ARPA Funding 56,541 334,305 1,015,742 - -
Capital Equipment Purchase Reserve - - 125,000 1,800 1,800 CDBG HR Program Income 23,501 10,397 10,772 16,316 3,000 HOME Housing Grants 62,070 4,424 7,838 2,434 2,500
PLHA - - - 135,000 -
Total Revenues $ 9,802,784 $ 9,692,076 $ 12,168,180 $ 11,662,645 $ 11,733,650

CITY OF LIVE OAK

HISTORICAL & PROPOSED REVENUES BY FUND
FY 2026-27
Proposed 06.17.2026 5 37
Revenue Revenue Revenue Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amounts Rev Budget Fund Type of Revenue FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 General Fund
Charges for services $ 62,093 $ 78,793 $ 85,429 $ 75,600 $ 97,037 $ 113,500 Franchise Fees 298,307 303,031 312,355 312,225 309,103 330,250 Intergovernmental 50,716 118,225 44,341 30,450 267,408 38,950 Licenses, Fees, & Permits 276,862 306,084 216,126 247,600 192,650 250,200 Other revenues 10,723 8,873 32,027 30,000 10,005 10,000 Taxes 2,912,440 2,986,759 3,159,050 3,240,944 3,232,059 3,303,861 Transfers - - 991,446 157,400 431,784 157,900
Use of money and property 168,323 165,293 173,338 142,500 168,550 181,500 Water Fund
Intergovernmental (35,003) - - - - -
Other revenues - - 405 - - -
Transfers - - - - - -
Use of money and property 6,839 - - - - -
Water / Sewer Charges 915,239 947,373 981,655 1,398,400 1,469,120 1,862,500 Other revenues - - 405 - - -
Sewer Fund
Intergovernmental - - - - - -
Other revenues - - 405 - - -
Transfers - - - - - -
Use of money and property 42,052 70,442 64,599 38,000 38,000 32,000 Water / Sewer Charges 2,494,773 2,495,182 2,551,980 2,495,000 2,557,350 2,575,000 Other revenues - - 405 - - -
Streets - Gas Tax
Franchise Fees - - - - - -
Intergovernmental 465,726 510,986 575,189 532,256 569,397 559,100 Transfers - - - - - -
Use of money and property 7,249 16,190 5,514 2,500 3,639 2,500 Other revenues - - 405 - - -
TDA Transportation Tax
Use of money and property 2,754 5,754 5,576 3,200 3,680 10,000 Intergovernmental - - - - 444,006 700,789
Traffic Safety
Intergovernmental - - - - - -
Use of money and property 1,274 652 913 500 603 500
COPS
Intergovernmental 145,426 1,205 491,617 200,000 512,000 210,000 Use of money and property 6,918 17,072 13,106 9,000 5,650 6,000 Other revenues - - - - 140,000 -
Sidewalk Improvement
Intergovernmental - - - - - -
Use of money and property 349 417 409 500 270 250
Street Lighting
Taxes 53,319 54,298 53,255 54,464 54,563 55,000
Use of money and property 1,040 2,063 2,164 1,500 1,429 1,500 Taxes 127,761 126,914 118,783 105,000 109,153 110,000
Use of money and property 1,278 2,205 314 200 207 200
Fire Assessment
Taxes 130,728 134,084 132,596 134,650 132,710 134,000
Use of money and property 167 762 69 150 46 50
Fire CFD 2004-1
Taxes 133,037 140,860 143,931 138,822 145,530 150,000
Use of money and property 551 1,399 218 500 144 500
Police CFD 2004-1
Taxes 360,789 382,005 390,336 385,610 398,094 408,000
Use of money and property 864 3,039 491 1,000 324 500
Animal Control CFD 2004-1 -
Taxes 20,968 22,201 22,685 23,137 23,252 23,600
Use of money and property 347 182 20 50 13 50
Street Lighting CFD 2004-1 -
Taxes 21,691 22,966 23,467 23,137 23,854 24,400
Use of money and property 983 - - 100 - -
Rec/Pool CFD 2004-1 -
Taxes 164,850 174,543 178,350 177,381 182,809 185,700

CITY OF LIVE OAK

SUMMARY OF PROPOSED REVENUES BY TYPE
FY 2026-27
6 Proposed 06.17.2026 38
Revenue Revenue Revenue Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amounts Rev Budget Fund Type of Revenue FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

CITY OF LIVE OAK

SUMMARY OF PROPOSED REVENUES BY TYPE
FY 2026-27
Use of money and property 1,358 1,449 141 450 93 250
Drainage CFD 2004-1 -
Taxes 21,691 22,966 23,467 23,137 23,854 24,400
Use of money and property 1,821 3,877 4,168 2,400 2,751 2,800 Parks AB1600
Licenses, Fees, & Permits 75,222 378 3,725 4,000 200 200 Use of money and property 7,136 13,271 12,467 7,750 8,228 8,000 Community Ctr AB1600
Licenses, Fees, & Permits 18,501 - 881 1,000 100 200
Use of money and property 4,274 8,319 8,161 4,750 6,121 5,000 Gov't Serv PW AB1600
Licenses, Fees, & Permits 13,713 274 765 800 150 200
Use of money and property 1,955 2,864 2,823 1,650 1,863 1,750 Gen Gov't AB1600 -
Licenses, Fees, & Permits 24,003 482 1,338 1,500 300 300 Use of money and property 6,375 12,178 11,954 7,000 7,890 8,000 Police AB1600 -
Licenses, Fees, & Permits 13,146 264 733 800 150 200
Use of money and property 2,776 6,038 5,172 3,500 1,914 3,500 Fire AB1600 -
Licenses, Fees, & Permits 36,393 732 2,029 2,100 400 400 Use of money and property 4,227 9,227 4,248 5,000 1,304 2,500 Roads/Signals AB1600
Licenses, Fees, & Permits 64,932 16,038 6,842 7,000 8,100 7,000 Use of money and property 5,125 11,138 11,303 6,600 7,960 8,000 Flood Control AB1600
Licenses, Fees, & Permits - - - - - -
Use of money and property 218 52 51 75 34 75
Water Connection Fees -
Licenses, Fees, & Permits 160,335 11,734 11,734 13,000 - 13,000 Use of money and property 14,189 36,232 35,929 24,000 14,947 15,000 Sewer Connection Fees -
Licenses, Fees, & Permits 199,166 14,088 14,088 16,000 - 16,000 Use of money and property 14,892 33,520 33,366 23,000 14,022 15,000 Drainage Connection Fees
Licenses, Fees, & Permits 106,864 1,985 3,949 4,000 - 4,000 Other revenues - - - - - -
Use of money and property 6,402 20,545 22,084 22,000 8,000 8,000 ARPA Funding -
Intergovernmental 40,546 301,765 990,407 - - -
Use of money and property 15,995 32,540 25,334 - - -
Capital Equipment Purchase Reserve
Transfers - - 125,000 - - -
Use of money and property - - - - 1,800 1,800
CDBG HR Program Income
Use of money and property 23,501 10,397 10,772 - 16,316 3,000 HOME Housing Grants
Use of money and property 62,070 4,424 7,838 - 2,434 2,500 PLHA
Intergovernmental - - - - - 135,000
Grand Total 9,802,788 $ 9,692,078 $ 12,168,986 $ 10,157,288 $ 11,662,645 $ 11,733,650 $ 7 Proposed 06.17.2026 39
Exp Exp Exp Projected Proposed
Actuals Actuals Actuals Exp Amounts Exp Budget
Fund FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
General Fund $ 4,840,229 4,817,425 $ 5,865,375 $ 5,128,697 $ 5,200,925 $ Water Enterprise 2,524,660 1,892,582 2,316,359 2,164,738 2,141,508 Sewer Enterprise 3,815,731 3,655,640 3,792,901 2,885,509 2,794,104 Streets - Gas Tax 761,847 416,999 705,576 721,154 681,828 TDA Transportation Tax 2,582 2,971 4,084 139,298 331,700 Traffic Safety - - - 58,305 8,933
COPS 76,205 145,426 526,617 1,126,350 216,000
Sidewalk Improvement - - - - -
Street Lighting 45,437 47,723 61,515 57,858 60,900
CFD 92-1 Mello Roos 192,199 145,396 138,128 110,375 110,200 Fire Assessment 115,000 109,800 154,339 134,706 134,050 Fire CFD 2004-1 125,000 125,000 194,826 146,093 150,500 Police CFD 2004-1 329,514 305,150 509,066 399,552 408,500 Animal Control CFD 2004-1 21,000 21,000 25,500 25,591 23,650 Street Lighting CFD 2004-1 28,990 24,753 29,647 30,388 31,000 Rec/Pool CFD 2004-1 175,616 173,207 194,867 202,597 185,950 Drainage CFD 2004-1 3,729 4,650 8,289 14,670 8,350
Parks AB1600 39,191 14,947 9,300 - -
Community Ctr AB1600 - - - - -
Public Works AB 1600 - - - - -
Gen Gov't AB1600 - - - - -
Police AB1600 - - 183,440 - -
Fire AB1600 - - 348,383 - -
Roads/Signals AB1600 - - - - -
Flood Control AB 1600 - - - - -
Water Connection Fees - - - - -
Sewer Connection Fees - - - - -
Drainage Connection Fees - - - - -
ARPA Funding 301,765 40,546 990,407 254,459 -
Capital Equipment Purchase Reserve - - - - -
CDBG HR Program Income - - - - -
HOME Housing Grants 21,000 - - 10,500 -
PLHA - - - - 135,000
$ 11,943,215 $ 13,419,695 $ 16,058,619 $ 13,610,840 $ 12,623,098

CITY OF LIVE OAK

HISTORICAL & PROPOSED EXPENDITURES BY FUND
FY 2026-27
Proposed 06.17.2026 8 40
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Fund Type of Expenditure FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 General Fund
Salaries & Benefits $ 1,290,687 $ 1,558,235 $ 1,764,651 $ 1,812,749 $ 1,972,129 $ 2,172,503 Services & Supplies 1,426,085 1,342,099 1,563,396.32 1,444,085 1,395,657 1,531,780 Fire Services 872,845 809,897.02 1,244,838.00 1,300,000 1,175,000 750,000 Police Services 1,640,247 1,829,282 2,619,511.09 2,600,000 2,600,000 1,731,000 Capital outlay 32,099 55,717 97,530.74 200,000 10,300 12,000 Debt Service 157,968 160,999 106,261.52 - 119,723 119,725 Transfers in (603,800) (916,000) (1,530,813.91) (1,465,000) (2,144,113) (1,116,083) Transfers out 1,294 - - - - -
Water Enterprise
Capital outlay 40,330 73,678 2,805 783,333 33,000 44,975 Salaries & Benefits 679,563 1,092,094 792,003 975,220 791,117 836,673 Services & Supplies 666,618 843,123 968,968 1,271,158 1,228,221 1,148,017 Debt Service 37,519 35,742 34,104 72,000 72,000 71,450
Miscellaneous - - - - - -
Transfers out - - 37,200 37,200 38,600 38,600
Depreciation 468,551 480,024 481,278 - 1,800 1,793
Sewer Enterprise
Debt Service 263,417 262,064 65,183 287,530 287,530 288,836 Miscellaneous - - - - - -
Salaries & Benefits 834,443 1,053,256 913,822 1,111,566 947,525 1,000,077 Services & Supplies 1,393,072 1,296,676 1,487,832 2,067,939 1,496,304 1,423,998 Transfers out - - 191,906 191,906 69,350 69,350
Capital outlay 56,443 72,897 - 908,333 83,000 10,050
Depreciation 1,108,266 1,130,838 1,134,159 - 1,800 1,793 Streets - Gas Tax
Capital outlay - 184,882 64,974 83,334 25,000 5,475
Salaries & Benefits 230,202 318,564 386,381 387,093 398,926 418,021 Services & Supplies 186,796 255,182 229,555 191,240 280,528 241,632 Debt Service - 3,219 8,265 - - -
Transfers out - - 16,401 16,401 16,700 16,700
Services & Supplies 2,971 2,582 2,784 4,500 138,098 314,500 Transfers out - - 1,300 1,300 1,200 1,200
Traffic Safety
COPS
Capital outlay 100,930 - 90,000 - 192,722 -
Services & Supplies 44,496 1,205 1,617 12,500 1,037 500 Transfers out - 75,000 435,000 525,000 932,591 215,500
Street Lighting
Services & Supplies 47,723 45,437 52,715 55,000 48,958 52,000 Transfers out - - 8,800 8,800 8,900 8,900
CFD 92-1 Mello Roos
Transfers out 54,000 100,000 46,050 32,800 34,563 34,400 Fire Assessment
Transfers out 109,800 115,000 154,339 134,400 134,706 134,050 Transfers out 125,000 125,000 194,826 173,200 146,093 150,500 Police CFD 2004-1 -
Services & Supplies 11,150 14,514 9,129 15,000 12,370 13,000 Transfers out 294,000 315,000 499,938 366,900 387,182 395,500 Animal Control CFD 2004-1
Transfers out 21,000 21,000 25,500 25,500 25,591 23,650

CITY OF LIVE OAK

SUMMARY OF PROPOSED EXPENDITURES BY TYPE
FY 2026-27
9 Proposed 06.17.2026 41
Amended Projected Proposed
Actuals Actuals Actuals Budget Amounts Budget
Fund Type of Expenditure FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

CITY OF LIVE OAK

SUMMARY OF PROPOSED EXPENDITURES BY TYPE
FY 2026-27
Street Lighting CFD 2004-1
Services & Supplies 24,753 28,990 29,647 28,000 30,388 31,000 Transfers out - - - - - -
Rec/Pool CFD 2004-1
Services & Supplies 8,207 10,616 10,167 10,500 10,174 10,600 Transfers out 165,000 165,000 184,700 184,700 192,423 175,350 Drainage CFD 2004-1
Services & Supplies 4,650 3,729 6,989 10,700 13,320 7,000 Transfers out - - 1,300 1,300 1,350 1,350
Parks AB1600
Capital outlay 14,947 39,191 9,300 50,000 - -
Police AB1600
Capital outlay - - 183,440 50,000 - -
Fire AB1600
Capital outlay - - 348,383 50,000 - -
ARPA Funding
Capital outlay 40,546 248,547 - - - -
Services & Supplies - 53,218 140,407 - - -
Transfers out - - 850,000 - 254,459 -
Capital Equipment Purchase Reserve
Transfers in - - - - - -
CDBG HR Program Income
Other Expenditures - - - - -
Transfers out - - - - -
HOME Housing Grants
Services & Supplies - 21,000 - 10,500 10,500 -
PLHA
Services & Supplies - - - - - 135,000
Grand Total 11,943,215 13,419,694 16,058,618 16,141,037 13,610,840 12,623,098 10 Proposed 06.17.2026 42
Exp Exp Exp Amended Projected Proposed
Dept. Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget # Department Name FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 0000 Nondepartmental (21,809) $ 156,860 $ 234,687 $ 227,699 $ 182,639 $ 220,078 $ 1000 City Council 89,223 131,559 137,340 85,530 116,079 84,065 1005 Administration 374,173 443,396 498,986 477,466 603,027 668,768 1010 Finance Services 270,146 236,384 322,675 440,234 504,828 529,806 1060 City Attorney 45,114 55,466 75,811 65,000 60,600 65,000 1045 Fire Services* 755,787 683,983 1,077,921 1,019,500 1,040,604 633,625.00 1050 Police Services* 1,368,779 1,457,475 1,705,134 1,690,510 961,433 1,101,067 1055 Animal Control Services* 119,847 70,919 74,498 84,000 131,061 158,124 1015 Community Development 275,570 249,779 273,049 200,694 200,642 208,347 1020 Building & Safety 269,495 120,583 171,642 205,750 319,761 429,611 1025 Engineering 73,385 104,214 78,923 70,500 37,238 70,500 1065 Economic Development 23,812 6,975 5,881 32,150 17,345 77,328 1030 Parks Operations* 540,138 452,951 514,375 523,093 398,677 375,620 1035 Recreation Services* 386,272 434,716 407,297 309,600 283,095 290,508 1040 Pool Operations* 141,285 87,486 89,931 320,607 151,251 158,495 1057 Community Center - - - - - -
1032 Facility Maintenance 106,208 147,483 197,226 139,500 120,416 129,983 Subtotals 4,817,425 4,840,229 5,865,376 5,891,833 5,128,696 5,200,925 Total General Fund Revenues 3,779,462 3,967,058 5,014,111 4,236,719 4,708,596 4,386,161 Revenues Over (Under) Expenditures $ (1,037,963) $ (873,171) $ (851,265) $ (1,655,114) $ (420,100) $ (814,764) *Net of transfers
City of Live Oak
General Fund 10
Budget Fiscal Year 2026-27
Proposed 06.17.2026 11 43
Exp Exp Exp Amended Exp Proposed
Actuals Actuals Actuals Exp Budget Projected Exp Budget Department Expenditure Type FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 City Council
Salaries & Benefits 69,780 $ 109,767 $ 126,760 $ 76,530 $ 107,920 $ 57,137 $ Services & Supplies 19,443 21,791 10,580.00 9,000 8,159 26,928 Administrative services
Salaries & Benefits 207,551 323,058 311,644 283,966 365,183 390,143 Services & Supplies 151,339 106,349 165,508 193,500 237,844 278,625 Debt Service 13,989 13,989 6,046 - - -
Capital Outlay - - 15,789 - - -
Transfers Out 1,294 - - - - -
Finance services
Salaries & Benefits 84,353 111,417 157,117 257,684 353,554 422,587 Services & Supplies 185,793 124,967 165,557 182,550 151,274 107,219 City Attorney
Services & Supplies 45,114 55,466 75,811 65,000 60,600 65,000 Nondepartmental
Salaries & Benefits (21,808) 32,174 76,705 57,600 25,731 32,200 Services & Supplies - 124,687 157,982 170,100 156,908 175,878 Capital Outlay - - - - - 12,000
Fire services
Services & Supplies 21,041 18,757 14,624 19,500 18,880 40,650 Fire Services 872,845 809,897 1,244,838 1,300,000 1,175,000 750,000 Capital outlay 6,539 5,167 73,123 - - -
Debt Service 90,162 90,162 90,162 - 119,723 119,725
Transfers in (234,800) (240,000) (344,826) (300,000) (272,999) (276,750) Police services
Services & Supplies 22,531 18,193 20,623 19,510 19,833 15,700 Police Services 1,640,247 1,829,282 2,619,511 2,600,000 2,600,000 1,731,000 Transfers in (294,000) (390,000) (935,000) (929,000) (1,658,400) (645,633) Animal Services
Services & Supplies 141,030 137,813 145,485 140,000 156,152 181,274 Transfers in (75,000) (121,000) (70,988) (56,000) (25,091) (23,150) Community development
Salaries & Benefits 120,987 105,722 147,091 153,844 105,844 162,038 Services & Supplies 154,583 144,057 125,958 46,850 94,798 46,309 Building & Safety
Salaries & Benefits 29,522 203 174 56,250 202,847 283,378 Engineering
Salaries & Benefits - - - - -
Economic development
Services & Supplies 23,812 6,975 5,881 900 6,977 17,700 Capital Outlay - - - - - -

CITY OF LIVE OAK

SUMMARY OF PROPOSED GENERAL FUND EXPENDITURES
FY 2026-27

BY TYPE

GENERAL GOVERNMENT

PUBLIC SAFETY

COMMUNITY DEVELOPMENT
12 Proposed 06.17.2026 44
Exp Exp Exp Amended Exp Proposed
Actuals Actuals Actuals Exp Budget Projected Exp Budget Department Expenditure Type FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

CITY OF LIVE OAK

SUMMARY OF PROPOSED GENERAL FUND EXPENDITURES
FY 2026-27

BY TYPE
Park operations
Salaries & Benefits 345,870 410,447 472,305 453,343 384,607 319,050 Services & Supplies 168,709 130,655 113,451 149,750 97,380 132,570 Capital outlay 25,560 10,849 8,619 - - -
Transfers in - (99,000) (80,000) (80,000) (83,310) (76,000) Recreation services
Salaries & Benefits 336,800 365,911 356,046 268,075 236,398 244,552 Services & Supplies 49,472 54,143 71,251 61,525 67,697 64,456 Capital outlay 34,662 - - - -
Transfers in - (20,000) (20,000) (20,000) (21,000) (18,500) Pool Operations
Salaries & Benefits 103,467 89,031 108,577 133,607 162,589 182,703 Services & Supplies 37,818 44,456 61,354 67,000 61,675 51,842 Capital outlay - 200,000 10,300 -
Transfers in - (46,000) (80,000) (80,000) (83,313) (76,050) Facility maintenance
Salaries & Benefits 14,166 10,506 8,233 40,600 17,088 19,087 Services & Supplies 92,042 129,196 178,939 98,900 103,328 110,896 Capital Outlay - 5,039 - - - -
Debt Service - 2,742 10,054 - - -
4,817,426 4,840,231 5,865,375 5,891,834 5,128,696 5,200,925

PARKS AND RECREATION
13 Proposed 06.17.2026 45
City of Live Oak
General Fund 10
Revenues
Actual Amended Projected Proposed
Revenues Rev Budget Rev Amounts Rev Budget
Acct # Description FY 2025 FY 2026 FY 2026 FY 2027

GENERAL FUND REVENUES
4101 Secured Property Taxes $ 1,091,223 $ 1,114,134 $ 1,136,495 $ 1,152,715 4103 Unsecured Property Taxes 55,667 56,508 55,785 55,950 4105 Property Tax Admin Fee (25,353) (24,694) (25,463) (25,655) 4107 Homeowners Exemption 10,814 8,500 7,286 8,500
4111 Property Tax In Lieu Veh Fees 1,498,106 1,546,496 1,523,956 1,555,351 4113 General Sales and Use Tax 476,085 480,000 490,000 500,000 4115 Prop 172 Sales Tax 42,231 45,000 42,000 42,000
4120 Property Tax Other - - - -
4137 Excise Tax 10,277 15,000 2,000 15,000
Total Taxes 3,159,050 3,240,944 3,232,059 3,303,861
4131 Business License 51,007 48,000 46,000 60,000
4132 Disabled Access 1,210 1,100 1,100 1,100
4134 Plan Check, Eng & Planning - - 5,800 7,500
4135 Building Permit Fees 97,485 95,000 95,000 105,000
4136 Plan Review Fees Building 12,846 25,000 19,000 25,000 4139 SMIP Fees (666) 1,000 950 1,000
4140 CA Bldg Standards Commission 360 500 (350) 100
4141 Plan Retention Fees 162 2,000 150 500
4143 Variance Use Permit Fees 53,722 65,000 25,000 40,000 4145 Code Enforcement Fees - 10,000 - 10,000
Total Licenses, Fees, Permits 216,126 247,600 192,650 250,200 4147 PG&E Franchise Fee 104,844 105,000 103,362 105,000 4149 Cable TV Franchise Fee 46,681 45,000 42,000 45,000 4151 Recology Franchise 143,604 145,000 146,000 162,000 4152 Recology General Maint. 17,224 17,225 17,741 18,250 Total Franchise Fees 312,353 312,225 309,103 330,250
4119 Property Transfer Tax 12,990 10,000 15,000 15,000
4123 VLF Motor Vehicle In Lieu 15,402 11,000 15,011 15,000 4124 CRA Reimbursements 1,129 200 160 200
4127 Vehicle Code Fines 813 1,000 500 500
4606 City Fines 8,400 8,000 3,000 3,000
4129 Fish and Game 160 250 250 250
4601 Grant Proceeds - - 160,000 -
4608 General Reimbursements 5,446 - 73,487 5,000
Total Intergovernmental 44,340 30,450 267,408 38,950
4155 Copies 32 50 - 50
4157 Caltrans Reimbursement 734 1,500 735 1,500
4165 Administrative Fee 18,536 20,000 23,000 22,000
4201 Swimming Pool Fees 9,246 9,000 9,000 17,000
4203 Recreation Special Events 13,226 9,500 15,000 17,000 Proposed 06.17.2026 14 46
City of Live Oak
General Fund 10
Revenues
Actual Amended Projected Proposed
Revenues Rev Budget Rev Amounts Rev Budget
Acct # Description FY 2025 FY 2026 FY 2026 FY 2027
4205 Swim Lessons/Fees 12,626 11,000 16,000 18,000
4207 Youth Basketball 5,520 6,000 7,280 8,500
4211 Adult Aerobic Classes 624 750 - 750
4213 Tennis Lessons 960 - 1,200 1,200
4214 Youth Soccer 20,340 16,000 21,000 25,000
4216 Wrestling Program 3,285 1,800 2,250 2,500
4219 Scholarship Program 300 - 1,572 -
Total Charges for Services 85,429 75,600 97,037 113,500 4169 Interest Earnings 90,227 60,000 39,550 50,000
4161 Rents & Royalties 38,318 22,500 84,000 86,500
4162 Lease revenue 44,793 60,000 45,000 45,000
Total Use of Money & Property 173,338 142,500 168,550 181,500 4167 Miscellaneous Income 32,141 30,000 10,000 10,000
4171 Sale of Fixed Assets - - - -
4173 Cash Over/Short (113) - 5 -
Total Other Revenues 32,028 30,000 10,005 10,000
4301 Interfund transfer 850,100 - 273,884 -
4303 Legal Cost Transfer 17,600 20,400 20,600 20,600
4305 Finance Cost Transfer 63,000 69,200 69,200 69,200
4309 General Govt Cost Transfer 44,746 51,800 52,000 52,000 4311 Engineering Cost Transfer 16,000 16,000 16,100 16,100 Total Revenue Transfers 991,446 157,400 431,784 157,900 TOTAL GENERAL FUND REVENUES $ 5,014,111 $ 4,236,719 $ 4,708,596 $ 4,386,161 Proposed 06.17.2026 15 47

CITY OF LIVE OAK
Capital Asset & Capital Project Listing
by Department/Fund
FY 2026-27
Priority C# Capital Type Fund Department Account #
FY2026-27
Proposed
Budgeted
(Y/N) Reasoning
Critical CA2027-01 Utility Line Locator 012 1200 - Water 5704 $ 2,475 Y Cost Avoidance 013 1300 - Sewer 5704 2,550 Y Cost Avoidance
014 1400 - Streets 5704 2,475 Y Cost Avoidance
Total $ 7,500
Moderate CA2027-02 Portable Generator 012 1200 - Water 5704 $ 1,980 N Funding Priorities 013 1300 - Sewer 5704 2,040 N Funding Priorities
014 1400 - Streets 5704 1,980 N Funding Priorities
Total $ 6,000
Moderate CA2027-03 Portable Lift 010 1030 - Parks 5703 $ 6,250 N Funding Priorities 012 1200 - Water 5703 5703 N Funding Priorities
013 1300 - Sewer 5703 6,250 N Funding Priorities
014 1400 - Streets 5703 6,250 N Funding Priorities
Total $ 24,453
Moderate CA2027-04 Corp Yard Gate 010 1030 - Parks 5703 $ 2,500 N Funding Priorities 012 1200 - Water 5703 2,500 N Funding Priorities
013 1300 - Sewer 5703 2,500 N Funding Priorities
014 1400 - Streets 5703 2,500 N Funding Priorities
Total $ 10,000
Moderate CA2027-05 Stump Grinder 010 1030 - Parks 5704 $ 1,250 N Funding Priorities 012 1200 - Water 5704 1,250 N Funding Priorities
013 1300 - Sewer 5704 1,250 N Funding Priorities
014 1400 - Streets 5704 1,250 N Funding Priorities
Total $ 5,000
Moderate CA2027-06 Sidewalk Grinder 010 1030 - Parks 5704 $ 2,000 N Funding Priorities 012 1200 - Water 5704 2,000 N Funding Priorities
013 1300 - Sewer 5704 2,000 N Funding Priorities
014 1400 - Streets 5704 2,000 N Funding Priorities
Moderate CA2027-07 Heavy Duty Trailer 010 1030 - Parks 5703 $ 3,750 N Funding Priorities 012 1200 - Water 5703 3,750 N Funding Priorities
013 1300 - Sewer 5703 3,750 N Funding Priorities
Total $ 15,000
Moderate CA2027-08 Bank Mower 010 1030 - Parks 5703 $ 1,500 N Funding Priorities 012 1200 - Water 5703 1,500 N Funding Priorities
013 1300 - Sewer 5703 1,500 N Funding Priorities
014 1400 - Streets 5703 1,500 N Funding Priorities
Total $ 6,000
Total $ 5,000
010 - GF 17,250 $
013 - Sewer 21,840
014 - Streets 26,705
Total $ 86,953
010 - GF - $
012 - Water 2,475
013 - Sewer 2,550
014 - Streets 2,475
Total $ 7,500
Proposed Funding Capital Asset
16 Proposed 06.17.2026 48

CITY OF LIVE OAK
Capital Asset & Capital Project Listing
by Department/Fund
FY 2026-27
Priority C# Capital Type Fund Department Account #
FY2026-27
Proposed
Budgeted
(Y/N) Reasoning
Critical CP2027-01 Firewall Upgrade (IT) 010 0000 - Non-Dept 5705 $ 800 Y Cost Savings with Implementation 012 1200 - Water 5705 500 Y Cost Savings with Implementation 013 1300 - Sewer 5705 500 Y Cost Savings with Implementation 014 1400 - Streets 5705 200 Y Cost Savings with Implementation Total $ 2,000
Critical CP2027-02 Sever to Cloud Migration (IT) 010 0000 - Non-Dept 5705 $ 10,000 Y Cost Savings with Implementation 012 1200 - Water 5705 6,250 Y Cost Savings with Implementation 013 1300 - Sewer 5705 6,250 Y Cost Savings with Implementation 014 1400 - Streets 5705 2,500 Y Cost Savings with Implementation Total $ 25,000
Critical CP2027-03 Sewer Internet - Starlink (IT) 010 0000 - Non-Dept 5705 $ 1,200 Y Cost Avoidance 012 1200 - Water 5705 750 Y Cost Avoidance
013 1300 - Sewer 5705 750 Y Cost Avoidance
014 1400 - Streets 5705 300 Y Cost Avoidance
Total $ 3,000
Critical CP2027-04 Communication Improvements - BPS 012 1200 - Water 5705 $ 35,000 Y Operational Need Total $ 35,000
Critical CP2027-05
Garden Glen Phase I - Design &
Shade Structure Install 010 1030 - Parks 5705 50,000 $ N Funding Priorities Total $ 50,000
Critical CP2027-06 Pool Rehab 010 1040 - Pool Operations 5705 $ 250,000 N Contingent on Prop 64 Grant Approval Total $ 250,000
Moderate CP2027-07
SR-99 Street Light Fuse Box/Outlet
Relocation 015 1500 - TDA 5705 16,000 $ Y Available TDA Funding Total $ 16,000
Moderate CP2027-08 Planning/Building Software 010 1015 - Comm Dev 5705 $ 50,000 N Funding Priorities 010 1020 - Building Inspection 5705 50,000 N Funding Priorities Total $ 100,000
Moderate CP2027-09 Pool Shade Structure 010 1040 - Pool Operations 5705 $ 20,000 N Funding Priorities Total $ 20,000
Moderate CP2027-10 Bathroom/Water Damage 010 1050 - Police Services 5705 $ 15,000 N Funding Priorities Total $ 15,000
Moderate CP2027-11
Playground Structure Repair/
Replacement 010 1030 - Parks 5705 67,500 N Funding Priorities Total $ 67,500
010 - GF 514,500 $
012 - Water 42,500
013 - Sewer 7,500
014 - Streets 3,000
015 - TDA 16,000
Total $ 583,500
010 - GF 12,000 $
012 - Water 42,500
013 - Sewer 7,500
014 - Streets 3,000
015 - TDA 16,000
Total $ 81,000
Requested Capital Project
Proposed Funding Capital Project
17 Proposed 06.17.2026 49
10 10 10 10 10
City of Live Oak 1032 1032 1032 1032 1032
General Fund 10
Department Expenditures 0000 - Nondepartmental
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent (21,808) $ (15,355) $ 24,437 $ - $ (24,437) $ (20,000) $ 5019 Workers Compensation - 47,529 52,268 57,600 50,168 52,200 29% of $180,000
Total Salaries & Benefits (21,808) 32,174 76,705 57,600 25,731 32,200 5313 Repair & Maintenance Buildings - - - - - 10,000
5323 Communications - - - 6,600 - -
5331 Travel, Lodging & Meals - - - 500 - -
5333 Dues & Subscriptions - - - - - 7,000
Readyly
5341 Professional Services - 21,084 21,230 18,000 19,545 18,000 IT Sevices - $1,500 / month
5343 Liability Insurance - 59,818 82,462 90,000 92,835 96,328 38% of $253,495
5345 Property & Equip Insurance - 43,785 54,291 55,000 44,528 44,550 18% of $245,125
Total Services and Supplies - 124,687 157,982 170,100 156,908 175,878 5705 Capital Project - - - - - 12,000
Total Salaries & Benefits - - - - - 12,000
Total Department Expenditures $ (21,808) $ 156,861 $ 234,687 $ 227,700 $ 182,639 $ 220,078 18 Proposed 06.17.2026 50
10 City of Live Oak 1000
General Fund 10
Departmental Expenditures 1000 - City Council
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5001 Salaries Elected 25,656 $ 34,652 $ 32,953 $ 19,691 $ 24,640 $ 13,784 $ 5003 Salaries Permanent - - - - - -
5013 Social Security 1,080 1,427 1,505 1,221 1,137 1,891 5015 Medicare 253 334 352 286 266 230
5019 Workers Compensation 2,210 - - - - -
5021 CalPERS City employer rate (10,501) 2,094 2,321 - 1,530 437 5023 CalPERS Employee rate paid by City 392 504 252 - - - 5025 Health Insurance 47,505 66,424 84,683 53,126 76,597 38,504 5027 Dental Insurance 2,065 3,035 3,326 1,832 2,720 1,550 5029 Vision Insurance 498 616 658 374 505 344
5031 Life Insurance 621 680 710 - 525 397
Total Salaries & Benefits 69,780 109,767 126,760 76,530 107,920 57,137 5319 Small Tools and Equipment 1,565 5,876 368 500 200 2,000 New equipment for elected council (1 laptop,1 iPad)
5323 Communications 6,433 8,955 8,433 8,000 6,775 6,500 iPad service, Internet, Cell Phone
5331 Travel, Lodging & Meals 392 - 1,614 - - 10,000
1 Cap to Cap, 1 LOCC & New Council Academy
2 Cal League of Cities Conference, Travel expenses
5335 Professional Development 2,100 5,027 (665) - 550 5,000 Registrations for Cap to Cap, LOCC, Cal League of
Cities Conference, & New Council Academy
5341 Professional Services 3,358 1,909 830 500 608 3,400 Potraits, 3rd party review, Goal setting
Facilitator, Outside council
5343 Liability Insurance 5,572 - - - - -
5349 Fidelity Insurance 23 24 - - 26 28
Total Services and Supplies 19,443 21,791 10,580 9,000 8,159 26,928 5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Government Transfer - - - - - -
Total Interfund Transfers - - - - - -
Total Department Expenditures $ 89,223 $ 131,559 $ 137,340 $ 85,530 $ 116,079 $ 84,065 19 Proposed 06.17.2026 51
10 10 10 10 10
City of Live Oak 1005 1005 1005 1005 1005
General Fund 10
Departmental Expenditures 1005 - Administration
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent 132,533 $ 242,146 $ 236,539 $ 182,375 $ 232,493 $ 245,274 $ 5005 Part-Time Wages 3,427 3,372 3,228 2,500 1,777 -
5006 Outsource Personnel - - - - - -
5010 Technology Allowance 720 540 - - 710 -
5011 Car Allowance 2,640 2,051 229 2,760 3,188 3,458
5012 Bilingual Pay 1,200 1,257 1,143 1,500 2,325 2,513
5013 Social Security 8,045 12,515 15,134 11,307 14,560 15,726 5015 Medicare 1,974 3,470 3,539 2,644 3,405 3,678
5017 Unemployment Insurance 465 620 1,036 - 872 588
5019 Workers Compensation 4,141 - - - - -
5021 CalPERS City employer rate 10,870 10,280 8,398 18,035 26,170 29,554 5023 CalPERS Employee rate paid by City - - - 954 888 993 5025 Health Insurance 39,842 44,874 40,949 59,267 75,226 83,971 5027 Dental Insurance 1,242 1,448 1,126 2,037 2,715 3,195 5029 Vision Insurance 264 294 186 361 518 734
5031 Life Insurance 188 190 138 226 334 459
Total Salaries & Benefits 207,551 323,057 311,645 283,966 365,181 390,143 5301 Office Supplies 14,760 5,667 9,109 6,300 10,132 10,500 Computers, Screens, misc office supplies
5303 Operating Supplies 2,154 1,073 872 1,000 863 2,000 Misc meeting supplies/foods, drinks
5309 Safety Items 193 273 579 300 4,800 500
5311 Repair & Maintenance 4,183 1,050 490 500 1,050 1,200 5313 Repair & Maintenance - Buildings 44 - - - - 8,000
City Hall Repairs
5317 Maintenance & Service Contract 387 63 - - - -
5319 Small Tools and Equipment 152 2,355 70 500 5,183 5,000 Exterior cameras, screens
5321 Rents & Leases (9,273) (10,255) (2,036) 4,800 4,529 4,800 Usage - $100 / month
5323 Communications 27,584 52,431 78,670 73,400 67,835 25,000 Phone & Internet
Planning commission positngs ~ $700 / quarter
Other misc council postings
5327 Postage 3,936 10,688 9,175 10,800 4,244 7,000
5329 Printing & Copying 594 688 221 600 317 500
5331 Travel, Lodging & Meals 3,429 5,448 3,356 - 956 5,000 Mileage & Airfare - City Clerk Conference, HR
5333 Dues & Subscriptions 16,826 15,912 18,988 16,200 23,222 68,000 CA Cities Membership - $5,800 / year
Website management - $12,000 / year
Granicus - $28,000 / year
Laserfiche - $10,000 / year
Zoom - $100 / month
Canva - $200 / year
Other Dues & Subscriptions (5k)
5335 Professional Development 7,006 5,640 6,815 2,500 3,120 5,000 Registrations, Clerk courses, HR courses
20 Proposed 06.17.2026 52
10 10 10 10 10
City of Live Oak 1005 1005 1005 1005 1005
General Fund 10
Departmental Expenditures 1005 - Administration
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5337 Licenses & Permits 790 3,660 1,886 1,100 5,861 1,500

PE, PLS, APA
5341 Professional Services 28,817 5,120 33,190 22,000 49,866 35,000 Outside Council - $10k
HR & Clerk; scanning/shredding, other misc
5343 Liability Insurance 10,259 - - - - -
5345 Property & Equip Insurance 7,039 1,626 - - 1,625 1,625 5351 Community Function/Promotion 30 (300) 420 500 489 3,000 4th of July, local recognition
5353 Special Departmental Expense 25,018 - 723 50,200 50,200 90,000 Revenue measure, Fire assessment
5501 Principal 13,475 13,747 5,925 - - -
5503 Interest 514 242 121 - - -
5706 Equipment - - 15,789 - - -
5706 Software - - - - -
Total Services/Supplies 165,330 120,339 187,343 193,500 237,844 278,625 5901 Interfund Transfer - - - - - -
5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer 1,294 - - - - -
Total Interfund Transfers 1,294 - - - - -
Total Department Expenditures $ 374,175 $ 443,396 $ 498,988 $ 477,466 $ 603,025 $ 668,768 21 Proposed 06.17.2026 53
10 10 10 10 10
City of Live Oak 1010 1010 1010 1010 1010
General Fund 10
Departmental Expenditures 1010 - Finance
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent 15,032 $ 44,229 $ 71,453 $ 140,366 $ 173,384 $ 206,570 $ 5005 Salaries Extra Help - - - - - -
5010 Technology Allowance - - - - 325 -
5011 Car Allowance 30 196 314 330 2,874 3,675
5012 Bi-lingual Pay 150 1,027 1,572 1,650 2,480 1,875
5013 Social Security 893 2,689 4,617 5,293 10,637 13,257 5015 Medicare 209 629 1,080 1,238 2,488 3,101
5017 Unemployment Insurance 37 484 262 - 1,199 517
5019 Workers Compensation 955 - - - - -
5020 CalPERS Unfunded Liability 56,301 53,027 65,532 78,750 77,965 87,499 5021 CalPERS City employer rate 1,844 4,025 6,390 7,765 22,177 23,607 5023 CalPERS Employee rate paid by City 1,148 890 902 954 5,990 7,147 5025 Health Insurance 7,420 3,663 4,100 20,115 51,686 71,944 5027 Dental Insurance 277 373 591 924 1,723 2,380
5029 Vision Insurance 35 74 127 116 343 607
5031 Life Insurance 22 111 178 183 283 408
Total Salaries & Benefits 84,353 111,417 157,117 257,684 353,554 422,587 5301 Office Supplies 890 732 1,492 1,000 4,131 1,000
Warrant stock, purchase order books
5317 Maintenance & Service Contracts 19,078 3,268 14,630 13,000 15,564 16,000 Tyler Incode (financial & billing system) - $13,000 / year 5319 Small Tools and Equipment - - - 750 6,100 750
Container rent 50% of $125 / month
5323 Communications 443 720 797 1,300 1,805 2,250
City hall internet: $33 / month
Cell phone allowance - $25 per pay-period
5325 Advertising - - - - - -
5327 Postage - - - - 50 150
5329 Printing & Copying 1,381 405 465 1,000 653 1,000
Envelopes
5331 Travel, Lodging & Meals - - - - - 1,000
5333 Dues & Subscriptions 920 920 259 500 500 500
5335 Professional Development 596 - - - 20 1,500
5341 Professional Services 134,380 103,731 121,282 149,000 96,862 65,000 Accounting services - $20k
Annual financial statement & single audit - $45,000
5349 Fidelity Insurance 58 61 - - 65 69
5350 Cash Drawer Exchange - - 625 - - -
5353 Special Departmental Expense 26,073 15,130 26,008 16,000 25,524 18,000 OPEB valuation - $3,000 / year (addt'l $8,750 every other year) Banking fees - average of $1,300 / month
Total Services and Supplies 185,793 124,967 165,557 182,550 151,274 107,219 5903 Legal Cost Transfer - - - - - -
Total Interfund Transfers - - - - - -
Total Department Expenditures $ 270,146 $ 236,384 $ 322,675 $ 440,234 $ 504,828 $ 529,806 22 Proposed 06.17.2026 54
10 10 10 10 10
City of Live Oak 1015 1015 1015 1015 1015
General Fund 10
Department Expenditures 1015 - Community Development
Exp Exp Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent 82,131 $ 79,232 $ 102,389 $ 97,425 $ 66,729 $ 90,534 $ Financial Services Supervisor (10%)
Associate Planner (100%)
5005 Extra Help - - - 25,000 17,588 26,461
5010 Technology Allowance 270 203 - - - -
5011 Car Allowance 990 769 357 300 319 3,045
5012 Bi-lingual Pay 450 471 429 - 350 975
5013 Social Security 4,899 3,984 6,249 5,265 4,217 6,836 5015 Medicare 1,180 1,136 1,461 1,231 986 1,765
5017 Unemployment Insurance 167 120 582 - 915 560
5019 Workers Compensation 5,659 - - - - -
5021 CalPERS City employer rate 6,955 4,187 8,991 6,760 3,168 7,579 5023 CalPERS Employee rate paid by City 2,413 890 909 - 567 437 5025 Health Insurance 15,100 13,964 24,580 17,138 10,524 22,556 5027 Dental Insurance 563 586 793 465 321 907
5029 Vision Insurance 126 114 153 94 68 236
5031 Life Insurance 84 66 197 166 93 147
Total Salaries & Benefits 120,987 105,722 147,091 153,844 105,844 162,038 5301 Office Supplies - - - - - 1,500
5303 Operating Supplies - - 99 - - 2,500
Meeting supplies
5317 Maint & Service Contracts 1,486 1,666 118 1,700 1,468 - Annual Grant Management System - $1,700 -
5319 Small Tools and Equipment 228 59 250 5,798 3,000
5323 Communications 582 807 1,824 2,000 1,636 3,000
Internet @ 33 / month
Cell phone allowance @ $150 / month
Other Misc Communications
5325 Advertising 1,181 2,272 - - 1,000 3,000
5329 Printing & Copying 1,082 1,031 611 1,000 250 1,350 Copies from copier - $110 / month
5331 Travel, Lodging & Meals - - - - - 1,800
5333 Dues & Subscriptions - - - - - 3,850
Adobe, Grant Management System
5335 Professional Development - - 728 500 350 1,000
*American Planning Association - National Planning Conference Community & Economic Development Director Conference
5341 Professional Services 140,463 138,010 122,579 41,400 84,072 25,000 Planning Commission meeting - 7 @ $25 / meeting @ 8 meetings Housing Element
5343 Liability Insurance 9,354 - - - - -
5349 Fidelity Insurance 92 97 - - 103 109
5353 Special Dept Expense 115 115 - - 121 200
Total Services and Supplies 154,583 144,057 125,958 46,850 94,798 46,309 5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Government Transfer - - - - - -
Total Interfund Transfers - - - - -
Total Department Expenditures $ 275,570 $ 249,779 $ 273,049 $ 200,694 $ 200,642 $ 208,347 23 Proposed 06.17.2026 55
10 10 10 10 10
City of Live Oak 1020 1020 1020 1020 1020
General Fund 10
Departmental Expenditures 1020 - Building & Safety
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent 16,377 $ - $ - $ 31,250 $ 100,922 $ 138,476 $ 5005 Salaries Extra Help - - - 25,000 37,047 53,487
5007 Overtime - - - - 2,000 2,000
5011 Car Allowance - - - - 750 2,550
5012 Bilingual Pay - - - - 1,350 1,950
5013 Social Security 1,003 - - - 7,817 11,773
5015 Medicare 235 - - - 1,828 2,871
5017 Unemployment Insurance - - - - 1,388 1,033
5019 Workers Compensation 8,164 - - - - -
5021 CalPERS City employer rate 1,475 - - - 9,697 13,588 5023 CalPERS Employee rate paid by City 841 - - - 1,962 2,510 5025 Health Insurance 1,394 203 174 - 36,623 50,674
5027 Dental Insurance 25 - - - 1,056 1,703
5029 Vision Insurance (2) - - - 224 423
5031 Life Insurance 9 - - - 183 340
Total Salaries & Benefits 29,522 203 56,250 202,847 283,378 5303 Operating Supplies 1,828 743 1,562 1,500 1,500 1,500 New code change materials (every 3 years)
5307 Fuel 239 607 453 500 690 750
Allocated fuel charges - approx. $60 / month
5309 Safety Items - 220 449 500 250 400
Boots, safety kit
5315 Repair & Maintenance Vehicles 96 86 220 500 272 250 Oil change, wash/detail
5317 Maint & Service Contracts 23,509 7,230 18,422 15,000 14,854 15,000 Tyler Incode - Permits module - $15,000 / year
5319 Small Tools and Equipment - - - - - -
5323 Communications 509 430 397 400 1,290 1,800
Internet @ $33 / month
Cell phone allowance @ $115 / month
5325 Advertising 2,615 - - - - -
5331 Travel, Lodging & Meals - - - - 20 1,000
5333 Dues & Subscriptions 230 139 9 100 100 -
5335 Professional Development 232 1,462 - - 77 250
5341 Professional Services 199,228 108,359 149,359 130,000 97,606 125,000 Mike Campos - Contract ($100k)
Other Misc Professional Services
5342 Code Enforcement Expense - - - - - -
5347 Vehicle Insurance - - - - - -
5349 Fidelity Insurance 69 73 - - 77 83
5353 Special Departmental Expense 1,253 1,031 597 1,000 178 200 5703 Vehicle - - - - - -
Total Services and Supplies 239,973 120,381 171,468 149,500 116,914 146,233 5903 Legal Cost Transfer - - - - - -
5909 General Government Transfer - - - - - -
Total Interfund Transfers - - - - - -
Total Department Expenditures $ 269,495 $ 120,583 $ 171,468 $ 205,750 $ 319,761 $ 429,611 24 Proposed 06.17.2026 56
10 10 10 10 10
City of Live Oak 1025 1025 1025 1025 1025
General Fund 10
Departmental Expenditures 1025 - Engineering
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5311 Repairs & Maintenance 3,923 $ 3,923 $ 3,923 $ - $ - $ - $ 5323 Communications 398 430 397 500 481 500
Internet @ 33 / month
5340 Professional Srvc-Fee Related - - - - - -
5341 Professional Services 68,068 98,829 74,006 70,000 36,757 70,000 City Engineer services approximately $6K / month
5353 Special Dept Expense 997 1,031 597 - - -
Total Services and Supplies 73,385 104,214 78,923 70,500 37,238 70,500 5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Government Transfer - - - - - -
Total Interfund Transfers - - - - - -
Total Department Expenditures $ 73,385 $ 104,214 $ 78,923 $ 70,500 $ 37,238 $ 70,500 Proposed 06.17.2026 25 57
10 10 10 10 10
City of Live Oak 1030 1030 1030 1030 1030
General Fund 10
Departmental Expenditures 1030 - Parks
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent $ 200,973 $ 205,246 $ 214,038 $ 248,315 $ 202,578 $ 159,116 5005 Salaries Extra Help 25,670 58,621 81,044 40,000 15,357 34,756 5007 Overtime 3,495 6,475 11,767 1,000 6,838 7,000
5009 Certificate Pay - - - - - -
5011 Car Allowance 1,200 1,257 1,143 1,710 1,606 2,115
5012 Bilingual Pay 2,250 2,357 2,393 4,125 3,538 2,250
5013 Social Security 13,665 15,954 18,740 15,396 13,257 12,330 5015 Medicare 3,196 3,731 4,383 3,601 3,100 2,910
5017 Unemployment Insurance 1,814 1,631 1,479 - 1,130 1,090 5019 Workers Compensation 7,873 - - - - -
5021 CalPERS City employer rate 18,160 24,182 25,591 23,815 20,900 16,088 5023 CalPERS Employee rate paid by City 37 - - 3,984 2,810 3,300 5025 Health Insurance 64,212 86,316 106,732 107,117 109,137 75,028 5027 Dental Insurance 2,393 3,472 3,699 3,101 3,175 2,086 5029 Vision Insurance 543 709 762 606 656 516
5031 Life Insurance 389 498 533 573 526 465
Total Salaries & Benefits 345,870 410,447 472,305 453,343 384,607 319,050 5303 Operating Supplies 11,155 9,626 7,670 8,000 8,000 10,000 General supplies @ Corporate Yard
5305 Chemicals 6,020 5,420 3,912 5,000 3,000 5,000
Fertilizer, chemicals
5307 Fuel 10,713 9,567 9,956 9,000 7,616 9,000
Allocated fuel usage - average of $750 / month
Uniforms, first aid kits, safety boots
5311 Repair & Maintenance 18,313 14,288 8,641 38,000 14,989 20,000 Pest Control approximatly $100 / month
Generator repair
Playground Fiber
5313 Repair & Maint Buildings 14,241 1,330 1,269 1,500 1,500 2,000 5315 Repair & Maint Vehicles 12,994 7,517 8,173 5,000 5,421 6,000 Vehicle parts, diesel repair
5316 Tree Trimming 16,306 8,092 6,546 10,000 10,000 15,000 5317 Maint & Service Contracts 252 - - - - -
5319 Small Tools and Equip. 2,686 2,680 6,610 2,050 3,050 8,500 Benches, Park Equipment, Other misc small tools
5321 Rents & Leases - - - - - -
5323 Communications 2,204 8,382 10,327 14,000 5,133 5,500 Internet @ $33 / month
5325 Advertising - - - - - -
5331 Travel, Lodging & Meals 3,578 2,813 3,432 1,500 315 3,900 SCORE meetings, P&R Conference (hotel, airfare, meals)
5335 Professional Development 2,105 3,834 1,545 200 170 2,100 California Park & Recreation Society Membership - $170 / person (1) Parks & Rec Conferences - Training (2)
5337 Licenses & Permits 1,452 1,348 1,348 1,500 3,459 3,500 Little League fee - $1,500 / year, other misc licenses & permits 5339 Utilities 19,291 27,397 27,536 31,000 27,355 28,000 PG&E - O Street, Kola Street, Ida/Linda Park - approximatley $2,400 / month. 5341 Professional Services 19,728 23,402 2,316 10,000 1,550 5,000 Fingerprinting, physicals, other misc professional services Hwy 99 Landscaping services $875 / month
5343 Liability Insurance 9,045 - - - - -
5345 Property & Other Insurance 8,167 - - - - -
5349 Fidelity Insurance 58 61 - - 65 70
5353 Special Dept Expense 5,595 895 0 - - 2,000
Unplanned expenses (i.e. vandalism, storm drain)
5371 Youth Soccer 704 - - - - -
Total Services/Supplies 168,709 130,655 113,451 149,750 97,380 132,570 26 Proposed 06.17.2026 58
10 10 10 10 10
City of Live Oak 1030 1030 1030 1030 1030
General Fund 10
Departmental Expenditures 1030 - Parks
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5701 Vehicles & Heavy Equipment - - - - - -
5702 Capital Outlay - 8,619 - - - -
5703 Equipment 25,560 10,849 - - - -
Total Capital Outlay 25,560 10,849 8,619 - - -
5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Govt Transfer - - - - - -
5912 Parks Contra - Transfer - (99,000) (80,000) (80,000) (83,310) (76,000) Total Interfund Transfers - (99,000) (80,000) (80,000) (83,310) (76,000) Total Department Expenditures $ 540,138 $ 452,951 $ 514,375 $ 523,093 $ 398,677 $ 375,620 27 Proposed 06.17.2026 59
10 10 10 10 10
City of Live Oak 1032 1032 1032 1032 1032
General Fund 10
Department Expenditures 1032 - Facility Maintenance
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent 7,477$ $ 6,297 5,447$ $ 24,888 $ 10,901 $ 11,908 5005 Salaries Extra Help - - - - - -
5007 Overtime - - - - - -
5011 Car Allowance 45 24 14 435 33 45
5012 Bilingual Pay 115 132 143 300 187 225
5013 Social Security 422 367 341 1,543 665 761
5015 Medicare 99 86 80 361 156 178
5017 Unemployment Insurance 67 31 23 2,559 54 43
5019 Workers Compensation 83 - - - - -
5021 CalPERS City employer rate 548 380 417 569 1,214 1,402 5023 CalPERS Employee rate paid by City - - - - 362 437 5025 Health Insurance 5,123 3,027 1,678 9,458 3,341 3,851 5027 Dental Insurance 135 108 61 365 121 164
5029 Vision Insurance 29 36 13 72 31 39
5031 Life Insurance 22 17 16 50 24 34
Total Salaries & Benefits 14,166 10,506 8,233 40,600 17,088 19,087 5303 Operating Supplies 3,428 1,319 1,631 1,500 3,717 4,000 Cleaning supplies, first aid -
5309 Safety Items 588 11,307 3,499 3,000 1,538 2,000
Uniforms, fire extinguisher service, gloves -
5313 Repair & Maint Buildings 34,881 55,992 115,228 40,000 43,000 43,500 Landscaping - $50 / month -
CH roof repair & bathroom
Community Building Siding
AC Unit Repairs & maintenance -
5319 Small Tools & Equipment - - 2,110 - 591 2,500
Fridge Boy Scout Building
Other misc small tools & equipment
5323 Communications 8,078 8,588 7,968 1,900 8,443 8,500 Internet @ 33 / month -
Individual lines - 4 @ 32 / month -
5337 Licenses & Permits 1,147 456 2,052 2,500 456 1,000 Snackbar permit -
5339 Utilities 42,545 50,133 46,452 50,000 44,199 48,000 City Hall -
Boy Scout Building -
5345 Property & Equip Insurance 1,294 1,315 - - 1,294 1,300 5349 Fidelity Insurance 81 85 - - 90 96
Total Services and Supplies 92,042 129,196 178,939 98,900 103,328 110,896 5501 Principal - 2,742 10,054 - - -
Total Debt & Contingency - 2,742 10,054 - - -
5705 Furniture/Equipment - 5,039 - - - -
Total Capital Outlay - 5,039 - - - -
Total Department Expenditures $ 106,208 $ 147,483 $ 197,226 $ 139,500 $ 120,416 $ 129,983 28 Proposed 06.17.2026 60
10 10 10 10 10
City of Live Oak 1035 1035 1035 1035 1035
General Fund 10
Departmental Expenditures 1035 - Recreation
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent 146,921 $ 153,724 $ 163,285 $ 92,511 $ 98,588 $ 83,112 $ 5005 Salaries Extra Help 79,125 96,134 72,837 110,000 59,558 94,934 5007 Overtime 2,385 2,797 1,872 - 1,195 1,500
5011 Car Allowance 2,015 2,249 1,979 1,080 2,014 1,575
5012 Bilingual Pay 2,030 2,149 2,000 1,500 1,550 1,200
5013 Social Security 13,594 14,744 14,877 5,736 8,786 9,377 5015 Medicare 3,179 3,448 3,479 1,341 2,055 2,196
5017 Unemployment Insurance 4,808 4,032 2,931 - 1,871 2,189 5019 Workers Compensation 5,050 - - - - -
5021 CalPERS City employer rate 13,089 14,401 15,682 7,942 9,058 7,540 5023 CalPERS Employee rate paid by City 3,178 3,189 3,248 569 1,332 900 5025 Health Insurance 58,424 65,441 70,388 45,323 48,371 38,369 5027 Dental Insurance 2,175 2,728 2,612 1,583 1,492 1,150 5029 Vision Insurance 518 549 534 307 315 295
5031 Life Insurance 309 326 323 183 212 215
Total Salaries & Benefits 336,800 365,911 356,046 268,075 236,398 244,552 5309 Safety Items 85 - 133 100 559 300
5319 Small Tools & Equipment - - - - 3,200 -
5323 Communications 1,323 2,642 2,375 2,500 2,500 2,500 Cell phone allowance @ $210 / pay-period
5335 Professional Development - - - - 20 2,000
Various staff trainings
5341 Professional Services 25 - 9,625 10,500 10,500 -
5343 Liability Insurance 6,393 - - - - -
5349 Fidelity Insurance 46 49 - - 52 56
5351 Community Promotion 15,846 21,662 21,347 20,000 20,000 21,000 Holiday celebration ($10,000)
Live Oak Festival ($7,000)
Other events ($4,000)
Decorative Lights along SR-99
5381 Snack Bar - 3,792 4,450 3,000 6,617 7,000
Soccer League (x2), Basketball, Pool
5357 Basketball 4,895 5,093 4,508 4,525 5,375 6,000
5365 Swimming - 426 40 500 500 500
5367 Tennis 178 594 389 500 500 600
5369 Wrestling 2,982 1,258 1,856 1,900 1,000 2,000
5371 Youth Soccer 15,062 14,814 24,983 15,000 14,210 19,000 Fall & Spring League
5380 Skating - - 185 - - 500
5366 Flag Football - - - - - -
Adult Programs
5362 Basketball 59 - - - - -
5372 Adult Soccer - - - - - -
Total Services/Supplies 49,472 54,143 71,251 61,525 67,697 64,456 5703 Equipment - 34,662 - - - -
5705 Capital Equipment - - - - -
Total Capital Outlay - 34,662 - - - -
5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Govt Transfer - - - - - -
5912 Recreation Contra - Transfer - (20,000) (20,000) (20,000) (21,000) (18,500) Total Interfund Transfers - (20,000) (20,000) (20,000) (21,000) (18,500) Total Department Expenditures $ 386,272 $ 434,716 $ 407,297 $ 309,600 $ 283,095 $ 290,508 29 Proposed 06.17.2026 61
10 10 10 10 10
City of Live Oak 1040 1040 1040 1040 1040
General Fund 10
Departmental Expenditures 1040 - Pool
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent 32,867 $ 36,537 $ 37,910 $ 39,095 $ 49,985 $ 48,869 $ 5005 Salaries Life Guards 40,045 27,076 42,510 70,000 70,000 90,987 5007 Overtime 448 1,305 364 - 1,315 1,500
5009 Certificate Pay - - - - - -
5011 Car Allowance 600 629 572 870 535 660
5012 Bilingual Pay 450 471 429 450 794 750
5013 Social Security 4,455 3,758 5,139 2,424 7,572 7,928 5015 Medicare 1,042 879 1,202 567 1,490 1,625
5017 Unemployment Insurance 2,471 1,025 1,424 - 2,414 2,458 5019 Workers Compensation 5,950 - - - - -
5021 CalPERS City employer rate 2,790 3,231 3,477 3,690 5,101 4,964 5023 CalPERS Employee rate paid by City 530 531 542 569 1,062 1,037 5025 Health Insurance 11,236 12,854 14,279 15,161 21,427 20,968 5027 Dental Insurance 423 557 553 599 652 658
5029 Vision Insurance 102 113 112 116 138 163
5031 Life Insurance 59 65 65 66 105 136
Total Salaries & Benefits 103,467 89,031 108,577 133,607 162,589 182,703 5303 Operating Supplies 1,567 5,035 2,442 1,000 1,000 2,000 5305 Chemicals 21,527 26,738 18,868 27,000 27,000 35,000 5309 Safety Items 1,026 1,148 1,035 1,800 1,296 1,800
Lifeguard Uniforms
5311 Repair & Maintenance 2,234 1,296 10,940 5,000 5,000 5,000 5313 Repair & Maintenance Buildings - - - - 325 -
5319 Small Tools and Equipment 64 - 142 - - 3,500
Pool Vacuum & Sweep
5323 Communications 503 840 833 1,500 1,091 1,200
Cell phone allowance - $70 / pay period
Add'tl line @ 31 / month
5337 Licenses & Permits 1,127 1,151 1,151 1,200 1,200 1,300 5339 Utilities - - 23,596 28,000 24,000 -
5341 Professional Services - 390 1,268 500 500 1,000
5343 Liability Insurance 5,560 - - - - -
5345 Property & Equip Insurance 2,722 - - - - -
5349 Fidelity Insurance 35 36 - - 39 42
5353 Special Dept Expense 1,452 7,821 1,079 1,000 224 1,000 Total Services and Supplies 37,818 44,456 61,354 67,000 61,675 51,842 5703 Vehicles & Heavy Equipment - - - - 10,300 -
5705 Capital Outlay - - - 200,000 - -
Total Capital Outlay - - - 200,000 10,300 -
5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5912 Pool Contra - Transfer - (46,000) (80,000) (80,000) (83,313) (76,050) Total Interfund Transfers - (46,000) (80,000) (80,000) (83,313) (76,050) Total Department Expenditures $ 141,285 $ 87,486 $ 89,931 $ 320,607 $ 151,251 $ 158,495 30 Proposed 06.17.2026 62
10 10 10 10 10
City of Live Oak 1045 1045 1045 1045 1045
General Fund 10
Departmental Expenditures 1045 - Fire
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5313 Repair & Maint Buildings 3,452 $ 2,190 $ 739 $ 3,000 $ 3,000 $ 23,500 $ 5319 Small Tools and Equipment - - - - - -
5337 Licenses & Permits 963 915 842 1,000 833 1,000
County permit - $400
Generator - Feather River AQMD - $500
5339 Utilities 14,686 15,038 13,043 15,500 14,433 15,500 PG&E - Fir Street @ ~ $575 / month
PG&E - O Street @ ~ $710 / month
5341 Professional Services 872,845 809,897 1,244,838 1,300,000 1,175,000 750,000 Reduced County services
5345 Property & Equip Insurance 1,940 614 - - 614 650
Total Services and Supplies 893,886 828,654 1,259,462 1,319,500 1,193,880 790,650 5501 Principal 81,156 84,054 87,054 - 23,104 72,424
New Fire Engine
5503 Interest 9,006 6,109 3,108 - 96,620 47,301
Total Debt & Contingency 90,162 90,162 90,162 - 119,723 119,725 5703 Equipment 6,539 5,167 73,123 - - -
Total Capital Outlay 6,539 5,167 73,123 - - -
5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Govt Transfer - - - - - -
5913 Public Safety Contra - Transfer (234,800) (240,000) (344,826) (300,000) (272,999) (276,750) Fire Assessments ($129,550)
CFD 2004-1 Fire ($147,200)
Total Interfund Transfers (234,800) (240,000) (344,826) (300,000) (272,999) (276,750) Total Department Expenditures $ 755,787 $ 683,983 $ 1,077,921 $ 1,019,500 $ 1,040,604 $ 633,625 31 Proposed 06.17.2026 63
10 10 10 10 10
City of Live Oak 1050 1050 1050 1050 1050
General Fund 10
Departmental Expenditures 1050 - Police
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5313 Repair & Maint Buildings 2,000 $ 1,950 $ 1,800 $ 2,000 $ 1,800 $ 2,000 $ Substation cleaning services - $160 / month
5323 Communications 5,395 5,444 5,523 5,500 765 1,000
11 lines @ $41 / month
5333 Dues & Subscriptions - - - - - -
5337 Licenses & Permits 487 503 508 510 535 550
Generator permit fees
5339 Utilities 7,874 8,645 10,171 10,500 9,919 10,500
PG&E - substation ~ $875 / month
5341 Professional Services 1,640,247 1,829,282 2,619,511 2,600,000 2,600,000 1,731,000 Reduced county services
Veterinary services - average of $500 / month
5345 Property & Equip Insurance 1,940 614 - - 614 650
5353 Special Dept Expense 4,836 1,038 2,621 1,000 6,200 1,000 Total Services and Supplies 1,662,779 1,847,475 2,640,134 2,619,510 2,619,833 1,746,700 5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Gov't Transfer - - - - - -
5913 Public Safety Contra Expense (294,000) (390,000) (935,000) (929,000) (1,658,400) (680,700) CFD 2004-1 Police ($388,600)
COPS Funding ($215,500)
Traffic Safety ($44,000)
92-1 Mello Roos ($32,600)
Total Interfund Transfers (294,000) (390,000) (935,000) (929,000) (1,658,400) (680,700) Total Department Expenditures $ 1,368,779 $ 1,457,475 $ 1,705,134 $ 1,690,510 $ 961,433 $ 1,066,000 32 Proposed 06.17.2026 64
10 10 10 10 10
City of Live Oak 1055 1055 1055 1055 1055
General Fund 10
Departmental Expenditures 1055 - Animal Services
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5341 Professional Services 141,030 $ 137,813 $ 145,485 $ 140,000 $ 156,152 $ 181,274 $ 9% of total Sutter Animal Services Authority budget
5353 Special Dept Expense - - - - - -
Total Services/Supplies 141,030 137,813 145,485 140,000 156,152 181,274 5501 Principal 52,882 52,883 - - - -
5503 Interest Expense 935 1,223 - - - -
Total Debt & Contingency 53,817 54,106 - - - -
5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Gov't Transfer - - - - - -
5913 Public Safety Contra Expense (75,000) (121,000) (70,988) (56,000) (25,091) (23,150) CFD 2004-1 Animal
Total Interfund Transfers (75,000) (121,000) (70,988) (56,000) (25,091) (23,150) Total Department Expenditures $ 119,847 $ 70,919 $ 74,498 $ 84,000 $ 131,061 $ 158,124 33 Proposed 06.17.2026 65
10 10 10 10 10
City of Live Oak 1060 1060 1060 1060 1060
General Fund 10
Departmental Expenditures 1060 - Attorney
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5341 Professional Services 45,114 $ 55,466 $ 75,811 $ 65,000 $ 60,600 $ 65,000 $ Legal services - $4,400 / month
Legal services - 25% overage
Total Services and Supplies 45,114 55,466 75,811 65,000 60,600 65,000 5905 Finance Cost Transfer - - - - - -
5909 General Government Transfer - - - - - -
Total Interfund Transfers - - - - - -
Total Department Expenditures $ 45,114 $ 55,466 $ 75,811 $ 65,000 $ 60,600 $ 65,000 Proposed 06.17.2026 34 66
10 10 10 10 10
City of Live Oak 1065 1065 1065 1065 1065
General Fund 10
Department Expenditures 1065 - Econ. Development
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5003 Salaries Permanent - $ - $ - $ 31,250 $ 10,368 $ 39,313 $ 5005 Salaries Extra Help - - - - - 2,016
5011 Car Allowance - - - - - 1,500
5012 Bi-lingual Pay - - - - - 375
5013 Social Security - - - - - 2,697
5015 Medicare - - - - - 631
5017 Unemployment Insurance - - - - - 129
5019 Workers Compensation - - - - - -
5021 CalPERS City employer rate - - - - - 3,088
5023 CalPERS Employee rate paid by City - - - - - -
5025 Health Insurance - - - - - 9,352
5027 Dental Insurance - - - - - 371
5029 Vision Insurance - - - - - 99
5031 Life Insurance - - - - - 57
Total Salaries & Benefits - - - 31,250 10,368 59,628
5303 Operating Supplies - - - - - 1,000
5307 Fuel - - - - - 200
5329 Printing & Copying - - - - - 1,000
5331 Travel, Lodging & Meals - - - - - 1,500
Community & Economic Dev Conference
5333 Dues & Subscriptions - - - - - 5,000
5335 Professional Development - - - - - 2,000
5337 Licenses & Permits 881 881 881 900 883 900
County permits - variable fees
5341 Professional Services 15,000 5,000 5,000 - 5,000 5,000 5345 Property & Equip Insurance 7,931 1,094 - - 1,094 1,100 5353 Special Dept Expense - - - - - -
Total Services and Supplies 23,812 6,975 5,881 900 6,977 17,700 5703 Equipment - - - - - -
Total Capital Outlay - - - - - -
Total Department Expenditures $ 23,812 $ 6,975 $ 5,881 $ 32,150 $ 17,345 $ 77,328 35 Proposed 06.17.2026 67
12 12 12 12 12
City of Live Oak 1200 1200 1200 1200 1200
Fund 12
Department 1200 - Water Enterprise
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4401 Water Usage Charges $ 906,221 $ 940,977 $ 973,256 $ 1,388,400 $ 1,456,620 $ 1,850,000 4405 Penalty Charges 7,342 5,750 8,790 10,000 12,500 12,500 4404 Services Miscellaneous 1,676 646 (391) - - -
4167 Miscellaneous Income - - 405 - - -
4169 Interest Earnings 6,839 - - - - -
4601 Federal Grants (35,003) - - - - -
4172 Contributed Capital Grants - - - - - -
TOTAL FUND REVENUES $ 887,075 $ 947,373 $ 982,060 $ 1,398,400 $ 1,469,120 $ 1,862,500 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amount Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5001 Salaries Elected 2,669 $ 3,300 $ 2,607 $ 9,846 $ 7,679 $ 9,846 $ 5003 Salaries Permanent 453,731 456,207 383,221 516,934 393,666 443,993 5005 Salaries Extra Help 19,036 51,197 73,822 54,000 51,734 13,985 5006 Outsourced Personnel - - - - - -
5007 Overtime 4,547 6,883 13,033 1,000 18,438 18,000
5010 Technology Allowance 270 203 - - 494 -
5011 Car Allowance 2,085 1,497 471 1,995 2,580 3,113
5012 Bilingual Pay 4,657 5,320 4,626 3,975 2,875 2,438
5013 Social Security 28,982 30,571 28,113 31,420 28,784 30,086 5015 Medicare 6,813 7,353 6,575 7,348 6,732 6,955
5017 Unemployment Insurance 3,201 2,108 1,745 - 1,668 1,471 5019 Workers Compensation 16,286 19,688 21,651 25,000 20,781 21,600 5020 CalPERS Unfunded Liability 24,129 22,726 28,085 45,000 33,414 37,499 5022 Noncash pension expense GASB 68 (54,508) 285,692 14,683 - - - 5023 CalPERS Employee rate paid by City 7,617 7,394 7,331 3,816 4,305 3,732 5025 Health Insurance 107,183 132,098 150,329 207,941 160,389 182,161 5027 Dental Insurance 4,984 5,933 5,008 6,940 5,096 6,310 5029 Vision Insurance 1,172 1,212 1,021 1,242 1,057 1,494 5031 Life Insurance 1,003 1,040 932 890 910 1,287
Total Salaries & Benefits 679,565 1,092,094 792,003 975,220 791,117 836,673 5301 Office Supplies 3,042 2,750 3,703 2,000 3,666 4,000 Generic office supplies
5303 Operating Supplies 6,282 9,143 8,073 7,000 15,726 10,000 Cleaning supplies, lab supplies
5305 Chemicals 75,027 89,412 102,924 83,000 98,201 105,000 Chlorine & ferric chloride for wells
5307 Fuel 1,584 1,913 260 1,500 1,706 12,500
Allocated fuel costs
5309 Safety Items 1,098 1,988 526 800 802 3,800
Boots, Uniforms & fire extinguisher service
5311 Repair & Maintenance 40,818 153,457 89,430 150,000 185,000 206,000 Media ($20k), backwash valves ($10k), clean tank ($6k)
2 booster pump rebuilds ($20k), PLC/SCADA ($50k)
other operational or emergency repairs
5312 Repair Distribution System 997 37 - - - 60,500
Meters, hydrants, valves, line repairs
backflow parts, boxes, repair clamps, other misc
5313 Repair & Maint Buildings 384 - 625 5,000 1,343 16,000 HVAC ($20k), BPS gates, lights
5315 Repair & Maint Vehicles 3,496 1,104 592 1,000 1,200 6,000 Misc vehicle maintenance
5316 Tree Trimming - - 1,800 - - 2,000
BPS & Well #3
5317 Maint & Service Contracts 23,132 3,268 14,630 15,000 15,000 15,000 Incode (billing system) @ $15,000 / year
5319 Small Tools and Equip 1,710 1,376 - - 3,929 4,000
36 Proposed 06.17.2026 68
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amount Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5321 Rents & Leases 1,098 337 2,134 3,600 4,150 4,300
Copier - $350 / month
5323 Communications 5,670 9,071 8,094 18,758 8,144 8,500 Cell phone allowance - $525 / month
Internet @ corp years - $45 / month
Additional line - $122 / month
5325 Advertising - - 3,550 - - -
5327 Postage 8,672 9,593 10,024 9,500 12,129 12,000
Allocated postage costs for billing - $775 / month
Postage machine ink - $175 / quarter
5329 Printing & Copying 4,576 6,939 9,416 11,000 10,538 11,000 Envelopes, disconnect notices, late notices
5331 Travel, Lodging & Meals - 469 402 - 91 1,500
Rural Water Training (2)
5333 Dues & Subscriptions 1,865 1,650 2,033 - 17,033 11,000 Meter Software
5335 Professional Development 1,143 1,282 1,342 5,000 1,205 3,500 Heavy equipment operator certifications and licenses
Rural Water Training (2)
5337 Licenses & Permits 16,838 18,180 17,525 22,600 16,549 18,000 City manager's engineering license stipend - $2,600 / year Annual permits - booster pumps - $500 (2) / year
Annual permits - others - $500 / year
State Water resources Control Board - $15,000 / year
5339 Utilities 293,717 336,291 376,063 365,000 387,812 397,000 Wells @ $31k / month
Larkin Well & Maintenance Shop - $2.1k / month
5341 Professional Services 120,433 120,951 219,187 164,000 146,758 145,000 Monthly IT service - $1,400 / month
Public works consultant - average of $9,500 / month
Reduced accounting services - $25k @ 25% distribution
Lab services - average of $1,250 / month
5343 Liability Insurance 28,359 29,086 40,098 46,400 45,149 45,629 18% of $253,495
5345 Property & Other Insur 26,435 44,571 48,860 110,000 45,388 45,500 18% of $245,125
5349 Fidelity Insurance 243 255 - - 271 288
5353 Special Dept Expense - - 7,677 250,000 206,431 -
Total Services/Supplies 666,619 843,123 968,968 1,271,158 1,228,221 1,148,017 5501 Principal - - - 40,000 40,000 40,000
5503 Interest 37,519 35,742 34,104 32,000 32,000 31,450 2005 COP payments
Total Debt Service 37,519 35,742 34,104 72,000 72,000 71,450 5504 Amortization Expense 3,846 3,089 1,793 - 1,800 1,793 5505 Depreciation Expense 464,706 476,935 479,486 - - - Total Depreciation 468,552 480,024 481,279 - 1,800 1,793 5703 Equipment - 11,160 - 33,333 33,000 2,475
Utility Line Locator
5704 Vehicles - - - - - -
5705 Capital Outlay 40,330 62,518 2,805 750,000 - 42,500 Various IT projects & BPS (See CA & CP Listing)
Total Capital Outlay 40,330 73,678 2,805 783,333 33,000 44,975 5901 Interfund Transfer - - - - - -
5903 Legal Cost Transfer - - 5,000 5,000 5,000 5,000
5905 Finance Cost Transfer - - 18,000 18,000 19,300 19,300 5909 General Govt Transfer - - 11,000 11,000 11,000 11,000 5911 Engineering Transfer - - 3,200 3,200 3,300 3,300
Total Interfund Transfers - - 37,200 37,200 38,600 38,600 TOTAL FUND EXPENDITURES $ 1,892,585 $ 2,524,661 $ 2,316,359 $ 3,138,911 $ 2,164,738 $ 2,141,508 37 Proposed 06.17.2026 69
13 13 13 13 13
City of Live Oak 1300 1300 1300 1300 1300
Fund 13
Department 1300 - Sewer Enterprise Operations
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4401 Sewer Usage Charges $ 2,463,361 $ 2,480,134 $ 2,531,097 $ 2,475,000 $ 2,538,350 $ 2,555,000 4405 Penalty Charges 31,412 15,047 20,883 20,000 19,000 20,000 4169 Interest Earnings 42,052 70,442 64,599 38,000 38,000 32,000 4301 Interfund Transfer - - - - - -
4601 State Grants (Sewer Plant Solar Project ) - - - - - - TOTAL FUND REVENUES $ 2,536,825 $ 2,565,623 $ 2,616,579 $ 2,533,000 $ 2,595,350 $ 2,607,000 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5001 Salaries Elected 2,669 $ 3,300 $ 2,607 $ 9,846 $ 7,679 $ 9,846 $ 5003 Salaries Permanent 596,443 558,480 400,260 557,865 427,818 474,774 5006 Outsourced Personnel - - - - - -
5007 Overtime 4,307 6,690 12,692 9,846 18,429 18,000
5009 Certificate Pay - - - - - -
5010 Technology Allowance 540 405 - - 502 -
5011 Car Allowance 7,020 4,249 572 2,190 2,654 3,143
5012 Bilingual Pay 4,922 5,558 5,036 4,725 3,250 2,588
5013 Social Security 37,842 37,674 29,007 33,958 30,922 32,023 5015 Medicare 8,919 9,218 6,784 7,942 7,232 7,408
5017 Unemployment Insurance 3,585 2,391 1,797 - 1,789 1,557 5019 Workers Compensation 78,924 65,544 72,078 75,000 69,183 72,000 5020 CalPERS Unfunded Liability 64,343 60,603 74,881 56,250 89,103 99,997 5021 CalPERS City employer rate 62,837 61,601 50,959 62,719 55,201 57,187 5022 Pension Expense (217,546) 12,898 12,780 - - -
5023 CalPERS Employee rate paid by City 16,122 12,145 8,025 3,816 4,394 3,732 5024 OPEB Expense 514 862 150 - - -
5025 Health Insurance 135,666 151,334 155,072 222,280 170,135 194,289 5027 Dental Insurance 5,814 6,660 5,254 7,467 5,387 6,607 5029 Vision Insurance 1,318 1,299 1,082 1,336 1,136 1,586 5031 Life Insurance 1,167 1,149 963 976 976 1,355
Total Salaries & Benefits 834,442 1,053,257 913,821 1,111,566 947,525 1,000,077 5301 Office Supplies 3,737 3,152 3,983 5,000 10,342 7,500 Generic office supplies
5303 Operating Supplies 9,863 12,549 21,894 20,000 16,504 17,000 Cleaning supplies, lab supplies
5305 Chemicals 27,222 29,468 21,181 22,500 28,419 30,000 5307 Fuel 14,967 26,883 22,297 22,000 13,119 12,500
Allocated fuel costs
5308 Inventory 1,833 - - - - -
5309 Safety Items 3,696 3,441 6,605 6,000 6,226 3,800
Uniforms, boots, and fire extinguisher service
5311 Repair/Maint WWTP 325,979 173,273 284,046 450,000 311,810 305,000 Oxidation Basin ($200k), Hydraulic Control UV System ($20k), UV Lamps ($20k), Actuator/SCADA ($5k),
General pump rebuilds & misc operational repairs ($60k) 5312 Repairs/Maint Collection System 35,843 16,374 - 150,000 50,000 25,000 Lift Station repairs, Vac truck, Hot spot repairs, & Camera 5313 Repair & Maint Buildings 2,475 135 1,383 10,000 10,000 12,000 Various repairs, HVAC, Roof repairs
5315 Repair & Maint Vehicles 14,521 9,816 44,999 30,000 30,000 25,000 Oil change, coolants, misc vehicle repairs (trucks and tractor) 5317 Maint & Service Contracts 23,132 3,268 28,110 14,000 24,854 26,000 Incode (billing system) @ $17,000 / year
Other misc. maint & service contracts
5319 Small Tools and Equip 5,591 2,197 3,749 2,500 12,500 6,000 5321 Rents & Leases 6,532 6,241 15,250 20,500 4,150 19,300 Copier - $380 / month
38 Proposed 06.17.2026 70
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 Copies - $75 / month
Other equipment rental $14,000
5323 Communications 12,851 18,266 17,048 20,764 19,172 19,000 Cell phone allowance - $600 / pay-period
Internet - $45 / month
2 additional lines - $130 / month
5325 Advertising - 645 - - - -
5327 Postage 8,037 8,924 10,025 10,000 11,146 12,000
Postage meter rental - $750 / month
Postage meter refill - $170 / quarter
5329 Printing & Copying 4,576 7,060 9,701 10,000 9,788 11,000 Envelopes & late notices
5331 Travel, Lodging, & Meals - 43 476 100 - 1,500
5333 Dues & Subscriptions (1,590) 4,268 11,447 8,000 15,205 17,500 SCADA Software Renewal, WIMS
Central Valley Celan Water Association Renewal
5335 Professional Dev 1,499 1,372 3,429 3,500 3,600 3,500 $1k per EE (7), split with Water (50%);
5337 Licenses & Permits 28,188 27,832 37,134 32,800 50,040 45,000 City manager's engineering license stipend - $2,800 / year County permits - $17,000
State Water Resources Control Board permits - $13,615
Various others - $10,000
5338 Utilities - Sewage Plant 237,929 188,592 304,501 366,000 246,077 225,000 Average of approx $18,750 / month
5339 Utilities 49,101 179,876 76,079 68,000 69,696 72,000 Maintenance shop - $600 / month
Lift station - $5,400 / month
5341 Professional Services 398,087 290,119 260,973 256,000 177,941 180,000 Monthly IT service - $1,751 / month
SCADA Maintenance - $4,400 / quarter
SQRL Bain Program - $1,000 / month
Permit assitance = $1,000 / month
Public works consultant - average of $4,000 / month
Reduced accounting services - $25k @ 25% distribution
Audit services - $16,000 / year
Lab services - average of $1,000 / month
Grant writing - $22,000 (shared with General Fund)
5343 Liability Insurance 61,529 63,104 87,025 92,800 97,986 101,398 37% of $253,495
5345 Property & Other Insurance 85,558 143,757 157,604 167,475 146,457 146,500 60% of $245,125
5349 Fidelity Insurance 416 437 - - 464 500
5353 Special Departmental Expense 103 3,000 (128) - - - 5360 Sludge Removal 31,399 60,049 51,154 180,000 130,808 100,000 Hazardous waste fee & sludge removal - $8,500 / month
5370 Solar Power Project Exp - 12,535 7,865 100,000 - - 5400 Bad Debt Expense - - - - - -
Total Services/Supplies 1,393,074 1,296,676 1,487,830 2,067,939 1,496,304 1,423,998 5501 Principal 191,751 193,668 - 225,605 225,605 229,537 2005 COPS
State Water Resources Development System
5503 Interest 71,666 68,396 65,183 61,925 61,925 59,299 2005 COPS
State Water Resources Development System
Total Debt Service 263,417 262,064 65,183 287,530 287,530 288,836 5504 Amortization Expense 3,846 3,089 1,793 - 1,800 1,793 5505 Depreciation Expense 1,104,421 1,127,749 1,132,366 - - - Total Depreciation 1,108,267 1,130,838 1,134,159 - 1,800 1,793 5701 Buildings & Structures 35,674 (14,841) - - - -
5703 Vehicles - 4,404 - 33,333 33,000 -
5704 Equipment 8,250 48,302 - 65,000 35,000 2,550
Utility Line Locator
5705 Capital Projects 12,519 35,033 - 810,000 15,000 7,500 Various IT projects (See CA & CP Listing)
Total Capital Outlay 56,443 72,898 - 908,333 83,000 10,050 39 Proposed 06.17.2026 71
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5901 Interfund Transfers - - 125,000 125,000 - -
5903 Legal Cost Transfer - - 6,000 6,000 6,000 6,000
5905 Finance Cost Transfer - - 28,200 28,200 30,650 30,650 5909 General Govt Transfer - - 21,006 21,006 21,000 21,000 5911 Engineering Cost Transfer - - 11,700 11,700 11,700 11,700 Total Interfund Transfers - - 191,906 191,906 69,350 69,350 TOTAL FUND EXPENDITURES $ 3,655,643 $ 3,815,733 $ 3,792,899 $ 4,567,274 $ 2,885,509 $ 2,794,104 40 Proposed 06.17.2026 72
14 14 14 14 14
City of Live Oak 1400 1400 1400 1400 1400
Fund 14
Department 1400 Streets/Roads
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4157 Cal Trans Reimbursement 8,008 $ 8,008 $ 39,159 $ 4,100 $ 39,160 $ 4,100 $ 4158 Recology Road Maint - - - - - -
4159 Traffic Congestion Relief - - - - - -
4169 Interest Earnings 7,249 16,190 5,514 2,500 3,639 2,500 4301 Interfund Transfer - - - - - -
4500 2103 Gas Tax 76,522 86,554 92,362 87,982 92,160 97,000 4501 2105 Gas Tax 53,565 57,722 60,066 61,545 61,900 63,000 4503 2106 Gas Tax 35,920 38,089 39,483 38,977 39,400 41,000 4505 2107 Gas Tax 72,989 78,132 79,682 83,995 79,440 81,000 4507 2107.5 Gas Tax 2,000 2,000 2,000 2,000 2,000 2,000 4508 State Gas Tax Rehab 207,093 240,480 262,437 253,657 255,337 271,000 4509 State Gas Tax Prior Yrs 9,629 - - - - -
4601 Grant Proceeds - - - - - -
4611 Other Financing Sources - 63,126 15,789 - - -
TOTAL FUND REVENUES $ 472,975 $ 590,301 $ 596,492 $ 534,756 $ 573,036 $ 561,600 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5001 Salaries Elected - - - - 3,584 5,907
5003 Salaries Permanent 132,390 134,403 138,190 145,906 126,125 193,441 5005 Salaries Extra Help 19,036 53,046 77,050 56,200 81,492 9,142 5006 Outsourced personnel - - - - - -
5007 Overtime 3,590 6,111 11,669 6,850 9,585 10,000
5011 Car Allowance - - - 630 1,172 1,373
5012 Bilingual Pay 380 471 554 1,275 1,144 1,613
5015 Medicare 2,198 2,671 3,203 2,043 2,959 3,119
5017 Unemployment Insurance 1,181 1,042 968 - 1,211 825 5019 Workers Compensation 3,072 23,478 34,424 37,000 33,041 34,200 5020 CalPERS Unfunded Liability 16,086 15,151 18,736 45,000 22,276 25,000 5023 CalPERS Employee rate paid by City 531 530 542 - 424 437 5025 Health Insurance 26,427 47,343 63,890 68,364 81,102 93,855 5027 Dental Insurance 1,205 2,095 2,047 2,127 2,551 3,298 5029 Vision Insurance 241 434 441 412 492 761
5031 Life Insurance 257 354 373 340 429 709
Total Salaries & Benefits 230,203 318,565 386,380 387,093 398,926 418,021 5301 Office Supplies 3,173 2,341 3,135 3,000 3,343 3,500 5303 Operating Supplies 2,028 4,199 10,809 11,000 2,244 2,400 Misc operating supplies
5307 Fuel 3,085 2,431 2,319 2,500 5,963 7,000
5308 Signs 1,874 5,373 - 1,500 - 10,000
5309 Safety Items 3,166 3,845 9,377 7,000 9,570 10,500
Uniform service, boot allowance, traffic cones, first aid supplies 5311 Repair & Maintenance 7,529 24,634 22,437 15,000 61,197 35,000 Monthly cleaning service for the corp year - $650 / month Various repairs & maintenance - (signs, gaskets, sand, etc…) 5315 Repair & Maint Vehicles 5,454 11,774 15,689 18,000 10,203 10,500 Repairs and maintenance on City fleet vehicles
5317 Maintenance & Service Contract - - - - - -
41 Proposed 06.17.2026 73
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5319 Small Tools and Equip 935 15,575 3,006 7,500 12,642 13,500 Various small tools & equip
5321 Rents & Leases 1,876 5,743 1,735 3,600 4,150 4,300 Copiers $355 / month
5323 Communications 1,682 3,313 3,207 4,115 3,312 3,500 Cell phone allowance - $250 / month
Internet - $45 / month
5326 Tree Trimming - - - 2,000 - -
5327 Postage - - - - 25 100
5329 Printing & Copying 236 461 348 500 367 400
Envelopes
5331 Travel, Lodging & Meals - 43 402 - 100 2,000
Misc trainings, team meetings
5333 Dues & Subscriptions 1,678 2,974 6,834 5,425 5,560 6,000 SACOG Membership - $2,000
Other various annual subscription(s)
5335 Professional Development 91 2,131 1,976 4,000 2,839 6,000 D2 Certificate, Operator Training, Other trainings
5337 Licenses & Permits 1,425 1,642 1,663 2,500 2,065 2,500 City manager's engineering license stipend - $1,000 / year County permits - $1,500
5339 Utilities 14,345 20,362 19,348 25,000 22,708 23,000 99 & Kola/Penn Ave/Elm
5316 Tree trimming - - - - - -
5341 Professional Services 108,262 97,341 91,206 59,000 98,113 50,000 Engineering (Streets related) Contract Services - $4,000 / month DOT Test & other various
5343 Liability Insurance 5,972 6,127 8,418 8,600 9,480 10,140 5345 Property & Other Insur 1,934 10,937 3,373 3,500 3,228 3,250 5349 Fidelity Insurance 35 36 - - 38 42
5353 Special Department Expense - 5,348 177 500 - -
Total Services and Supplies 164,821 226,630 205,771 184,740 257,147 204,632 5501 Principal - 3,219 8,265 - - -
Total Debt Service - 3,219 8,265 - - -
5704 Equipment - - - - - 2,475
Utility Line Locator
5703 Vehicles & Heavy Equipment - 27,025 48,492 83,334 25,000 - 5705 Capital Projects - 94,731 692 - - 3,000
Various IT projects (See CA & CP Listing)
5706 Equipment - 63,126 15,789 - - -
Total Equipment & Projects - 184,882 64,973 83,334 25,000 5,475 5901 Interfund Transfer - - - - - -
5903 Legal Cost Transfer - - 1,900 1,900 1,900 1,900
5905 Finance Cost Transfer - - 9,000 9,000 9,300 9,300
5909 General Govt Transfer - - 4,501 4,501 4,500 4,500
5911 Engineering Transfer - - 1,000 1,000 1,000 1,000
Total Interfund Transfers - - 16,401 16,401 16,700 16,700 TOTAL FUND EXPENDITURES $ 395,024 $ 733,296 $ 681,790 $ 671,568 $ 697,773 $ 644,828 42 Proposed 06.17.2026 74
14 14 14 14 14
City of Live Oak 1415 1415 1415 1415 1415
Fund 14
Department 1405 - Street Sweeping
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5341 Professional Services 20,736 26,957 20,736 - 16,221 18,000 Street Sweeping
Total Services and Supplies 20,736 26,957 20,736 - 16,221 18,000 TOTAL FUND EXPENDITURES $ 20,736 $ 26,957 $ 20,736 $ - $ 16,221 $ 18,000 Proposed 06.17.2026 43 75
14 14 14 14 14
City of Live Oak 1415 1415 1415 1415 1415
Fund 14
Department 1415 - Storm Drains
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027 5311 Repair & Maintenance - $ - $ - $ 3,000 $ 3,000 $ - $ 5337 Licenses & Permits - - - - - -
5339 Utilities 1,239 1,413 2,436 2,500 2,123 2,500
5341 Professional Services - 183 610 1,000 2,037 16,500 General repairs to pump stations, Apricot pump altering, Detention basin maint ($10k)
Total Services and Supplies 1,239 1,596 3,046 6,500 7,160 19,000 TOTAL FUND EXPENDITURES $ 1,239 $ 1,596 $ 3,046 $ 6,500 $ 7,160 $ 19,000 Proposed 06.17.2026 44 76
15 15 15 15 15
City of Live Oak 1500 1500 1500 1500 1500
Fund 15
Department 1500 - TDA Transportation Tax
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4511 Transportation Tax Non Transit - $ - $ - $ - $ 444,006 $ 700,789 $ 4169 Interest Earnings 2,754 5,754 5,576 3,200 3,680 10,000 4170 Unrealized gains / losses 1 1,528 622 - 506 -
4301 Interfund Transfer - - - - - -
TOTAL FUND REVENUES $ 2,755 $ 7,282 $ 6,198 $ 3,200 $ 448,192 $ 710,789 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5311 Repair & Maintenance - $ - $ - $ - $ - $ - $
5333 Dues & Subscriptions 1,678 1,777 1,863 4,000 2,000 4,000 5341 Professional Services 1,293 805 921 500 136,098 310,500 TDA eligible projects - $300k
Road right-of-way landscape maintenance $875 / month
Hwy 99, Premier Homes, & Richards Rd
Total Services and Supplies 2,971 2,582 2,784 4,500 138,098 314,500 5705 Capital Projects - - - - - 16,000
SR-99 Street Light Fuse Box/Outlet Relocation
Total Capital Outlay - - - - - 16,000
5901 Interfund Transfer - - 100 100 - -
5903 Legal Cost Transfer - - 300 300 300 300
5905 Finance Cost Transfer - - 300 300 300 300
5909 General Govt Transfer - - 500 500 500 500
5911 Engineering Cost Transfer - - 100 100 100 100
Total Interfund Transfers - - 1,300 1,300 1,200 1,200
TOTAL FUND EXPENDITURES $ 2,971 $ 2,582 $ 4,084 $ 5,800 $ 139,298 $ 331,700 Proposed 06.17.2026 45 77
16 16 16 16 16
City of Live Oak 1600 1600 1600 1600 1600
Fund 16
Department 1600 - Traffic Safety (Vehicle Code Fines)
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4127 Vehicle Code Fines 2,754 13,674 13,956 13,000 7,500 7,500 4511 Transportation Tax Non Transit - - - - - -
4169 Interest Earnings 1,274 652 913 500 603 500
TOTAL FUND REVENUES $ 4,028 $ 14,326 $ 14,869 $ 13,500 $ 8,103 $ 8,000 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5913 Public Safety Expenditure - $ - $ - $ 44,000 $ 58,305 $ 8,933 $ Transfer to General Fund
Total Services and Supplies - - - 44,000 58,305 8,933
TOTAL FUND EXPENDITURES $ - $ - $ - $ 44,000 $ 58,305 $ 8,933 Proposed 06.17.2026 46 78
17 17 17 17 17
City of Live Oak 1700 1700 1700 1700 1700
Fund 17
Department 1700 - COPS
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4607 COPS Grant 145,426 $ 1,205 $ 491,617 $ 200,000 $ 512,000 $ 210,000 $ 4169 Interest Earnings 6,918 17,072 13,106 9,000 5,650 6,000 4171 Sale of Fixed Assets - - - - 140,000 -
TOTAL FUND REVENUES $ 152,344 $ 18,277 $ 504,723 $ 209,000 $ 657,650 $ 216,000 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5319 Small Tools and Equipment 39,817 $ 873 $ 1,345 $ 1,500 $ 653 $ - $ 5337 Licenses & Permits - - - - - -
5353 Special Departmental Expense 4,679 332 272 11,000 384 500 Total Services and Supplies 44,496 1,205 1,617 12,500 1,037 500 5703 Vehicles & Equipment 100,930 - 90,000 - 192,722 -
Total Capital Outlay 100,930 - 90,000 - 192,722 -
5913 Public Safety Transfer - 75,000 435,000 525,000 932,591 215,500 TOTAL FUND EXPENDITURES $ 145,426 $ 76,205 $ 526,617 $ 537,500 $ 1,126,350 $ 216,000 Proposed 06.17.2026 47 79
18 18 18 18 18
City of Live Oak 1800 1800 1800 1800 1800
Fund 18
Department 1800 - Sidewalk Improvement
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4169 Interest Earnings 349 $ 417 $ 409 $ 500 $ 270 $ 250 $ TOTAL FUND REVENUES $ 349 $ 417 $ 409 $ 500 $ 270 $ 250 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
Proposed 06.17.2026 48 80
20 20 20 20 20
City of Live Oak 2000 2000 2000 2000 2000
Fund 20
Department 2000 - Street Lighting
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4703 Assessments 53,319 $ 54,298 $ 53,255 $ 54,464 $ 54,563 $ 55,000 $ 4157 Caltrans Reimbursement 1,775 1,775 887 1,000 1,775 1,775 4169 Interest Earnings 1,040 2,063 2,164 1,500 1,429 1,500 Total Revenues $ 56,134 $ 58,136 $ 56,306 $ 56,964 $ 57,767 $ 58,275 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5339 Utilities 47,723 $ 45,437 $ 52,715 $ 55,000 $ 48,958 $ 52,000 $ Total Services and Supplies 47,723 45,437 52,715 55,000 48,958 52,000 5903 Legal Cost Transfer - - 2,400 2,400 2,400 2,400
5905 Finance Cost Transfer - - 3,200 3,200 3,300 3,300
5909 General Govt Transfer - - 3,200 3,200 3,200 3,200
Total Interfund Transfers - - 8,800 8,800 8,900 8,900
Total Expenditures $ 47,723 $ 45,437 $ 61,515 $ 63,800 $ 57,858 $ 60,900 49 Proposed 06.17.2026 81
21 21 21 21 21
City of Live Oak 2100 2100 2100 2100 2100
Fund 21
Department 2100 - CFD 92-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4701 Mello Roos CFD 92-1 127,761 $ 126,914 $ 118,783 $ 105,000 $ 109,153 $ 110,000 $ 4301 Interfund Transfer
4169 Interest Earnings 1,278 2,205 314 200 207 200
TOTAL FUND REVENUES $ 129,039 $ 129,119 $ 119,097 $ 105,200 $ 109,360 $ 110,200 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5341 Professional Services 6,801 $ 92,199 $ 5,562 $ 70,350 $ 7,812 $ 7,800 $ 5353 Special Dept Expense 84,595 - 86,516 - 68,000 68,000 Pass thru to Live Oak Unified (66% of assessment)
Total Services and Supplies 91,396 92,199 92,078 70,350 75,812 75,800 5903 Legal Cost Transfer - - - 500 500 500
5905 Finance Cost Transfer - - - 100 100 100
5909 General Govt Transfer - - - 1,200 1,200 1,200
5913 Public Safety Transfer 54,000 100,000 46,050 31,000 32,763 32,600 Total Interfund Transfers 54,000 100,000 46,050 32,800 34,563 34,400 TOTAL FUND EXPENDITURES $ 145,396 $ 192,199 $ 138,128 $ 103,150 $ 110,375 $ 110,200 Proposed 06.17.2026 50 82
22 22 22 22 22
City of Live Oak 2200 2200 2200 2200 2200
Fund 22
Department 2200 - Fire Assessment
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4703 Assessment 130,728 $ 134,084 $ 132,596 $ 134,650 $ 132,710 $ 134,000 $ 4169 Interest Earnings 167 762 69 150 46 50
TOTAL FUND REVENUES $ 130,895 $ 134,846 $ 132,665 $ 134,800 $ 132,756 $ 134,050 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5903 Legal Cost Transfer - $ - $ 800 $ 800 $ 800 $ 800 $ 5905 Finance Cost Transfer - - 1,700 1,700 1,800 1,800
5909 General Govt Transfer - - 1,839 1,900 1,900 1,900
5913 Public Safety Transfer 109,800 115,000 150,000 130,000 130,206 129,550 Total Interfund Transfers 109,800 115,000 154,339 134,400 134,706 134,050 TOTAL FUND EXPENDITURES $ 109,800 $ 115,000 $ 154,339 $ 134,400 $ 134,706 $ 134,050 Proposed 06.17.2026 51 83
23 23 23 23 23
City of Live Oak 2300 2300 2300 2300 2300
Fund 23
Department 2300 - Fire CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4709 Fire Assessment 133,037 $ 140,860 $ 143,931 $ 138,822 $ 145,530 $ 150,000 $ 4169 Interest Earnings 551 1,399 218 500 144 500
TOTAL FUND REVENUES $ 133,588 $ 142,259 $ 144,149 $ 139,322 $ 145,674 $ 150,500 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5903 Legal Cost Transfer - $ - $ - $ 600 $ 600 $ 600 $
5905 Finance Cost Transfer - - - 1,200 1,300 1,300
5909 General Govt Transfer - - - 1,400 1,400 1,400
5913 Public Safety Transfer 125,000 125,000 194,826 170,000 142,793 147,200 Total Interfund Transfers 125,000 125,000 194,826 173,200 146,093 150,500 TOTAL FUND EXPENDITURES $ 125,000 $ 125,000 $ 194,826 $ 173,200 $ 146,093 $ 150,500 Proposed 06.17.2026 52 84
24 24 24 24 24
City of Live Oak 2400 2400 2400 2400 2400
Fund 24
Dept 2400 - Police CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4711 Police Assessment 360,789 $ 382,005 $ 390,336 $ 385,610 $ 398,094 $ 408,000 $ 4169 Interest Earnings 864 3,039 491 1,000 324 500
TOTAL FUND REVENUES $ 361,653 $ 385,044 $ 390,827 $ 386,610 $ 398,418 $ 408,500 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5341 Professional Services 11,150 $ 14,514 $ 9,129 $ 15,000 $ 12,370 $ 13,000 $ Total Services and Supplies 11,150 14,514 9,129 15,000 12,370 13,000 5903 Legal Cost Transfer - - - 1,900 1,900 1,900
5905 Finance Cost Transfer - - - 400 400 400
5909 General Govt Transfer - - - 4,600 4,600 4,600
5913 Public Safety Transfer 294,000 315,000 499,938 360,000 380,282 388,600 Total Interfund Transfers 294,000 315,000 499,938 366,900 387,182 395,500 TOTAL FUND EXPENDITURES $ 305,150 $ 329,514 $ 509,067 $ 381,900 $ 399,552 $ 408,500 Proposed 06.17.2026 53 85
25 25 25 25 25
City of Live Oak 2500 2500 2500 2500 2500
Fund 25
Dept 2500-Animal Services CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4713 Animal Control Assessment 20,968 $ 22,201 $ 22,685 $ 23,137 $ 23,252 $ 23,600 $ 4169 Interest Earnings 347 182 20 50 13 50
TOTAL FUND REVENUES $ 21,315 $ 22,383 $ 22,705 $ 23,187 $ 23,265 $ 23,650 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5903 Legal Cost Transfer - $ - $ 100 $ 100 $ 100 $ 100 $ 5905 Finance Cost Transfer - - 200 200 200 200
5909 General Govt Transfer - - 200 200 200 200
5913 Public Safety Transfer 21,000 21,000 25,000 25,000 25,091 23,150 Total Interfund Transfers 21,000 21,000 25,500 25,500 25,591 23,650 TOTAL FUND EXPENDITURES $ 21,000 $ 21,000 $ 25,500 $ 25,500 $ 25,591 $ 23,650 Proposed 06.17.2026 54 86
26 26 26 26 26
City of Live Oak 2600 2600 2600 2600 2600
Fund 26
Dept 2600 - Street Lighting CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4715 Street Light Assessment 21,691 $ 22,966 $ 23,467 $ 23,137 $ 23,854 $ 24,400 $ 4169 Interest Earnings 983 - - 100 - -
TOTAL FUND REVENUES $ 22,674 $ 22,966 $ 23,467 $ 23,237 $ 23,854 $ 24,400 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5339 Utilities 24,753 $ 28,990 $ 29,647 $ 28,000 $ 30,388 $ 31,000 $ Total Services and Supplies 24,753 28,990 29,647 28,000 30,388 31,000 5903 Legal Cost Transfer - - - - - -
5905 Finance Cost Transfer - - - - - -
5909 General Govt Transfer - - - - - -
Total Interfund Transfers - - - - - -
TOTAL FUND EXPENDITURES $ 24,753 $ 28,990 $ 29,647 $ 28,000 $ 30,388 $ 31,000 Proposed 06.17.2026 55 87
27 27 27 27 27
City of Live Oak 2700 2700 2700 2700 2700
Fund 27
Dept 2700-Parks/Rec /Pool CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4717 Parks/Rec/Pool Assessment 164,850 $ 174,543 $ 178,350 $ 177,381 $ 182,809 $ 185,700 $ 4169 Interest Earnings 1,358 1,449 141 450 93 250
TOTAL FUND REVENUES $ 166,208 $ 175,992 $ 178,491 $ 177,831 $ 182,902 $ 185,950 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5339 Utilities 1,167 $ 1,676 $ 1,701 $ 2,000 $ 1,549 $ 1,800 $ 5353 Special Dept Expense - - - - - -
5341 Professional Services 7,040 8,940 8,466 8,500 8,625 8,800 Total Services and Supplies 8,207 10,616 10,167 10,500 10,174 10,600 5903 Legal Cost Transfer - - 800 800 800 800
5905 Finance Cost Transfer - - 1,800 1,800 1,900 1,900
5909 General Govt Transfer - - 2,100 2,100 2,100 2,100
5911 Parks/Rec/Pool Transfer 165,000 165,000 180,000 180,000 187,623 170,550 Total Interfund Transfers 165,000 165,000 184,700 184,700 192,423 175,350 TOTAL FUND EXPENDITURES $ 173,207 $ 175,616 $ 194,867 $ 195,200 $ 202,597 $ 185,950 56 Proposed 06.17.2026 88
28 28 28 28 28
City of Live Oak 2800 2800 2800 2800 2800
Fund 28
Dept 2800-Storm Drainage CFD 2004-1 Mello Roos
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4719 Storm Drainage Assessment 21,691 $ 22,966 $ 23,467 $ 23,137 $ 23,854 $ 24,400 $ 4169 Interest Earnings 1,821 3,877 4,168 2,400 2,751 2,800 TOTAL FUND REVENUES $ 23,512 $ 26,843 $ 27,635 $ 25,537 $ 26,605 $ 27,200 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5311 Repair & Maintenance 3,007 $ 998 $ 1,956 $ 1,000 $ 8,558 $ 2,000 $ 5337 Licenses & Permits 1,255 1,871 3,988 8,000 3,924 4,000 5339 Utilities 388 860 1,045 1,000 838 1,000
5341 Professional Services - - - 700 - -
Total Services and Supplies 4,650 3,729 6,989 10,700 13,320 7,000 5903 Legal Cost Transfer - - 300 300 300 300
5905 Finance Cost Transfer - - 600 600 650 650
5909 General Govt Transfer - - 400 400 400 400
Total Interfund Transfers - - 1,300 1,300 1,350 1,350
TOTAL FUND EXPENDITURES $ 4,651 $ 3,731 $ 8,289 $ 12,000 $ 14,670 $ 8,350 57 Proposed 06.17.2026 89
30 30 30 30 30
City of Live Oak 3000 3000 3000 3000 3000
Fund 30
Dept 3000 - Parks & Recreation - Parks AB1600
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4705 Impact Fees 75,222 $ 378 $ 3,725 $ 4,000 $ 200 $ 200 $ 4169 Interest Earnings 7,136 13,271 12,467 7,750 8,228 8,000 TOTAL FUND REVENUES $ 82,358 $ 13,649 $ 16,192 $ 11,750 $ 8,428 $ 8,200 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5703 Vehicles & Equipment 11,400 $ - $ - $ - $ - $ - $
5705 Capital Projects 3,547 39,191 9,300 50,000 - -
Total Capital Outlay 14,947 39,191 9,300 50,000 - -
TOTAL FUND EXPENDITURES $ 14,947 $ 39,191 $ 9,300 $ 50,000 $ - $ - 58 Proposed 06.17.2026 90
31 31 31 31 31
City of Live Oak 3100 3100 3100 3100 3100
Fund 31
Dept 3100-Community Center AB1600
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4705 Impact Fees 18,501 $ - $ 881 $ 1,000 $ 100 $ 200 $ 4169 Interest Earnings 4,274 8,319 8,161 4,750 6,121 5,000 TOTAL FUND REVENUES $ 22,775 $ 8,319 $ 9,042 $ 5,750 $ 6,221 $ 5,200 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
59 Proposed 06.17.2026 91
32 32 32 32 32
City of Live Oak 3200 3200 3200 3200 3200
Fund 32
Dept 3200-Gov't Services - Public Works AB1600
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4705 Impact Fees 13,713 $ 274 $ 765 $ 800 $ 150 $ 200 $ 4169 Interest Earnings 1,955 2,864 2,823 1,650 1,863 1,750 TOTAL FUND REVENUES $ 15,668 $ 3,138 $ 3,588 $ 2,450 $ 2,013 $ 1,950 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
60 Proposed 06.17.2026 92
33 33 33 33 33
City of Live Oak 3300 3300 3300 3300 3300
Fund 33
Dept 3300 - Gov't Services - General Gov't AB1600
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4705 Impact Fees 24,003 $ 482 $ 1,338 $ 1,500 $ 300 $ 300 $ 4169 Interest Earnings 6,375 12,178 11,954 7,000 7,890 8,000 TOTAL FUND REVENUES $ 30,378 $ 12,660 $ 13,292 $ 8,500 $ 8,190 $ 8,300 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5341 Professional Services - $ - $ - $ - $ - $ - $
Total Services and Supplies - - - - - -
5705 Capital Projects - - - - - -
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
61 Proposed 06.17.2026 93
34 34 34 34 34
City of Live Oak 3400 3400 3400 3400 3400
Fund 34
Department 3400 - Public Safety - Police AB1600
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4705 Impact Fees 13,146 $ 264 $ 733 $ 800 $ 150 $ 200 $ 4169 Interest Earnings 2,776 6,038 5,172 3,500 1,914 3,500 TOTAL FUND REVENUES $ 15,922 $ 6,302 $ 5,905 $ 4,300 $ 2,064 $ 3,700 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5703 Vehicles & Heavy Equipment - - 183,440 - - -
5705 Capital Projects - - - 50,000 - -
Total Capital Outlay - - 183,440 50,000 - -
TOTAL FUND EXPENDITURES $ - $ - $ 183,440 $ 50,000 $ - $ - 62 Proposed 06.17.2026 94
35 35 35 35 35
City of Live Oak 3500 3500 3500 3500 3500
Fund 35
Dept 3500 - Public Safety - Fire AB1600
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4705 Impact Fees 36,393 $ 732 $ 2,029 $ 2,100 $ 400 $ 400 $ 4767 Miscellaneous Income - - - - - -
4169 Interest Earnings 4,227 9,227 4,248 5,000 1,304 2,500 TOTAL FUND REVENUES $ 40,620 $ 9,959 $ 6,277 $ 7,100 $ 1,704 $ 2,900 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5705 Capital Projects - $ - $ 348,383 $ 50,000 $ - $ - $ Total Capital Outlay - - 348,383 50,000 - -
TOTAL FUND EXPENDITURES $ - $ - $ 348,383 $ 50,000 $ - $ - 63 Proposed 06.17.2026 95
36 36 36 36 36
City of Live Oak 3600 3600 3600 3600 3600
Fund 36
Dept 3600 Roads/Signals AB1600
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4705 Impact Fees 64,932 $ 16,038 $ 6,842 $ 7,000 $ 8,100 $ 7,000 $ 4169 Interest Earnings 5,125 11,138 11,303 6,600 7,960 8,000 TOTAL FUND REVENUES $ 70,057 $ 27,176 $ 18,145 $ 13,600 $ 16,060 $ 15,000 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5341 Professional Services - $ - $ - $ - $ - $ - $
5705 Capital Projects - - - - - -
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
Proposed 06.17.2026 64 96
39 39 39 39 39
City of Live Oak 3900 3900 3900 3900 3900
Fund 39
Department 3900 - Flood Control AB1600
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4169 Interest Earnings 218 $ 52 $ 51 $ 75 $ 34 $ 75 $
TOTAL FUND REVENUES $ 218 $ 52 $ 51 $ 75 $ 34 $ 75
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
65 Proposed 06.17.2026 97
50 50 50 50 50
City of Live Oak 5000 5000 5000 5000 5000
Fund 50
Department 5000 - Water Connection Fees
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4403 Connection Fees 160,335 $ 11,734 $ 11,734 $ 13,000 $ - $ 13,000 $ 4169 Interest Earnings 14,189 36,232 35,929 24,000 14,947 15,000 TOTAL FUND REVENUES $ 174,524 $ 47,966 $ 47,663 $ 37,000 $ 14,947 $ 28,000 - - - - -
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amount Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
66 Proposed 06.17.2026 98
51 51 51 51 51
City of Live Oak 5100 5100 5100 5100 5100
Fund 51
Department 5100 - Sewer Connection Fees
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4403 Connection Fees 199,166 $ 14,088 $ 14,088 $ 16,000 $ - $ 16,000 $ 4169 Interest Earnings 14,892 33,520 33,366 23,000 14,022 15,000 TOTAL FUND REVENUES $ 214,058 $ 47,608 $ 47,454 $ 39,000 $ 14,022 $ 31,000 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENPENDITURES $ - $ - $ - $ - $ - $ -
67 Proposed 06.17.2026 99
52 52 52 52 52
City of Live Oak 5200 5200 5200 5200 5200
Fund 52
Dept 5200 - Storm Drain Connection Fees
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4403 Connection Fees 106,864 $ 1,985 $ 3,949 $ 4,000 $ - $ 4,000 $ 4167 Miscellaneous Income - - - - - -
4169 Interest Earnings 6,402 20,545 22,084 22,000 8,000 8,000 TOTAL FUND REVENUES $ 113,266 $ 22,530 $ 26,033 $ 26,000 $ 8,000 $ 12,000 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5705 Capital Projects - $ - $ - $ - $ - $ - $
Total Capital Outlay - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
68 Proposed 06.17.2026 100
58 58 58 58 58
City of Live Oak 5800 5800 5800 5800 5800
Fund 58
Dept 5800 - Coronavirus State and Local Fiscal Recovery Funds Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4601 ARPA funding 40,546 $ 301,765 $ 990,407 $ - $ - $ - $ 4169 Interest Earnings 15,995 32,540 25,334 - - -
TOTAL FUND REVENUES $ 56,541 $ 334,305 $ 1,015,741 $ - $ - $ - Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5353 Special Department Expense - $ 53,218 $ 140,407 $ - $ - $ - $ Total Services & Supplies - 53,218 140,407 - - -
5704 Software 40,546 248,547 - - - -
5705 Capital Projects - - - - - -
Total Interfund Transfers 40,546 248,547 - - - -
5901 Interfund Transfers - - 850,000 - 254,459 -
Total Interfund Transfers - - 850,000 - 254,459 -
TOTAL FUND EXPENDITURES $ 40,546 $ 301,765 $ 990,407 $ - $ 254,459 $ - 69 Proposed 06.17.2026 101
59 59 59 59 59
City of Live Oak 5900 5900 5900 5900 5900
Fund 59
Dept 5900 - Capital Equipment Purchase Reserve
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4169 Interest Earnings - $ - $ - $ - $ 1,800 $ 1,800 $
4301 Interfund Transfer - - 125,000 - - -
TOTAL FUND REVENUES $ - $ - $ 125,000 $ - $ 1,800 $ 1,800 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5901 Interfund Transfer - $ - $ - $ - $ - $ - $
Total Interfund Transfers - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
70 Proposed 06.17.2026 102
90 90 90 90 90
City of Live Oak 9000 9000 9000 9000 9000
Fund 90
Dept 9000 - CDBG Housing Rehab Program Income
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4901 89-STBG-351 Program Income - $ - $ - $ - $ - $ - $ 4902 91-STBG-531 Program Income - - - - - -
4903 94-STBG-804 Program Income - - - - - -
4905 99-STBB-1371 Program Income - - - - 8,088 -
4906 99-STBG-1371 Program Income 17,214 1,650 1,800 - 1,500 - 4951 98-EDBG-609 Program Income 4,233 4,030 4,233 - 3,600 - 4907 02-STBG-1710 Program Income - - - - - -
4602 Program Income - - - - - -
4169 Interest Earnings 2,055 4,717 4,739 - 3,128 3,000
TOTAL FUND REVENUES $ 23,502 $ 10,397 $ 10,772 $ - $ 16,316 $ 3,000 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
6001 General Administration - $ - $ - $ - $ - $ - $
6003 Activity Delivery - - - - - -
TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ -
71 Proposed 06.17.2026 103
92 92 92 92 92
City of Live Oak 9200 9200 9200 9200 9200
Fund 92
Department 9200 - HOME Program Income
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4972 97-HOME Program Income - $ 350 $ 4,150 $ - $ - $ - $ 4975 06-HOME-Program Income - - - - - -
4979 HOME-9274 Program Income - - - - - -
4602 Program Income 44,734 - - - - -
4169 Interest Earnings 17,336 4,074 3,688 - 2,434 2,500 TOTAL FUND REVENUES $ 62,070 $ 4,424 $ 7,838 $ - $ 2,434 $ 2,500 Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
6001 General Administration - $ 21,000 $ - $ 10,500 $ 10,500 $ - $ 6003 Activity Delivery - - - - - -
6005 Housing Rehabilitation - - - - - -
6010 Eligible Housing Activities - - - - - -
TOTAL FUND EXPENDITURES $ - $ 21,000 $ - $ 10,500 $ 10,500 $ - 72 Proposed 06.17.2026 104
92 92 92 92 92
City of Live Oak 9200 9200 9200 9200 9200
Fund 96
Department 9600 - PLHA
Amended Projected Proposed
Actuals Actuals Actuals Rev Budget Rev Amount Rev Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

REVENUES
4601 Grant Proceeds - $ - $ - $ - $ - $ 135,000 $
TOTAL FUND REVENUES $ - $ - $ - $ - $ - $ 135,000
Amended Projected Proposed
Actuals Actuals Actuals Exp Budget Exp Amounts Exp Budget Acct # Description FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 FY 2027

EXPENDITURES
5341 Professional Services - $ - $ - $ - $ - $ 135,000 $ TOTAL FUND EXPENDITURES $ - $ - $ - $ - $ - $ 135,000
73 Proposed 06.17.2026 105
FY 2025-26 Appropriations Limit 8,159,184 $
Change in Per Capita Personal Income 4.95%
Per Capita converted to a Ratio 1.0495
Change in Population 0.40%
Population converted to a Ratio 1.0040
Calculation of Factor (1.0495 x 1.004) 1.0537
FY 2026-27 Appropriation Limit $ 8,597,316
FY 2026-27 Proceeds of Taxes 6,354,346 $
FY 2026-27 Amount Under Appropriation Limit 2,242,970 $ Change in Population Growth
City 0.10%
County 0.40%
Change in State's Per Capita Income 4.95%
Gann Appropriation Limit
Fiscal Year 2026-27
The establishment of the appropriation limit for the following fiscal year is required by each agency per Article XIII B of the California Constitution-Gann Initiative. The City can select the larger of the percentage for City or County population growth. Also, the City can select the larger of the percentage increase in the State's per capita income or the increase in the City's new construction nonresidential assessed valuation as the inflationary factor. The following are the rates provided by the State of California Department of Finance.
106
Fiscal year 2026-27
Appropriations Subject to the
Appropriations Limit
Article XIIIB of the California Constitution requires an annual calculation of the City's appropriation limitation. The City's expenditures utilizing taxes may not increase beyond the relation to changes in per capita income and population change.

General Fund Appropriations Subject to the Limit
Secured Property Taxes 1,127,060 $
Unsecured Property Taxes 55,950
Homeowners Exemption 8,500
Property Tax In Lieu of Vehicle License Fees 1,555,351
General Sales and Use Tax 500,000
Prop 172 Public Safety Augmentation 42,000
Property Tax Other -
Excise Tax 15,000
Business License 60,000
PG&E Franchise Fee 105,000
Cable TV Franchise Fee 45,000
Recology Franchise Fee 180,250
Transfer Tax 15,000
VLF Motor Vehicle In Lieu 15,000
Vehicle Code Fines 500
Interest Earnings on Tax Proceeds* 37,246
General Fund Portion Subject to the Limit 3,761,857 $
(Exclude fees and permits designed to recover costs)
Special Revenue Appropriations
14 Streets & Roads Gas Tax 559,100 $
15 Transportation Tax Non Transit 700,789
16 Traffic Safety (Vehicle Code Fines) 7,500
17 COPS Fund 210,000
20 Street Light Assessment 55,000
21 Mello Roos CFD 92-1 110,000
22 Fire Benefit Assessment 134,000
23 Mello Roos Fire CFD 2004-1 150,000
24 Mello Roos Police CFD 2004-1 408,000
25 Mello Roos Animal Services CFD 2004-1 23,600
26 Mello Roos Street Lighting CFD 2004-1 24,400
27 Mello Roos Parks & Recreation CFD 2004-1 185,700
28 Mello Roos Storm Drain CFD 2004-1 24,400
Special Revenue Portion Subject to the Limit 2,592,489 $ Total Appropriations Subject to the Limit $ 6,354,346
107
May 1, 2026
Dear Fiscal Officer:

Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.

Each local jurisdiction must use their percentage change in population factor for January 1, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.

Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.

Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2026. Please note: The prior year’s city population estimates may be revised.

The per capita personal income change is based on historical data.

If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
/s Erika Li
Attachment
108
May 2026
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026–27 appropriation limit is:

Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:

Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 109
FISCAL YEAR 2026-27
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County Percent Change 25-26 Population Minus Exclusions 1-1-25 Population Minus Exclusions 1-1-26 Total Population 1-1-26 Live Oak Sutter 0.10 9,745 9,755 9,755
Yuba City Sutter 0.52 71,205 71,572 71,572
Unincorporated Sutter 0.16 20,320 20,352 20,352
Incorporated Sutter 0.47 80,950 81,327 81,327
County Total Sutter 0.40 101,270 101,679 101,679
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes. 110