Loma Linda City Council
June 24, 2025

CITY OF LOMA LINDA

CITY COUNCIL, HOUSING AUTHORITY AND SUCCESSOR

AGENCY AGENDA

REGULAR JOINT MEETING
Tuesday, June 24, 2025, 7:00 PM
Council Chambers
25541 Barton Road
Loma Linda, CA 92354
** Revised **
The Regular Joint Meeting of the Loma Linda City Council, Housing Authority and Successor Agency is scheduled in the Council Chambers, 25541 Barton Road, Loma Linda, California. Under Municipal Code Section 2.08.010, study sessions or closed session items may begin at 5:30 pm. or as soon thereafter as possible. A  recess may be called at the discretion of the City Council.

The Agenda and Reports are available for public review in the City Clerk's Office during regular business hours and can also be accessed on the City's website at www.lomalinda-ca.gov at least 72 hours before the meeting.  Individuals wishing to speak on agenda items are encouraged to submit their names using the kiosk at the meeting or through the City's website. Speakers are required to provide their names for the public record. Comments provided during Oral Reports/Public Participation is limited to 3 minutes for each speaker. Please note that the meetings are recorded for public record.

In accordance with the Americans with Disabilities Act (ADA), if an individual requires special assistance to provide public comments or need other accommodations, please contact the City Clerk at least 48 hours before the meeting at (909) 799-2819 or via email at [email protected] to allow time for the City to make reasonable arrangements to the best of their ability.

1. Call to Order

1.A. Call to Order - City Council (CC), Housing Authority Board (HA), and Successor Agency (SA) — PLEASE NOTE: Mayor Phillip Dupper will participate via teleconference by audio and video means, which will be accessible to the public from the following location: Town Center at Lake Tahoe, 4000 Lake Tahoe Blvd, South Lake Tahoe, CA 96150

1.B. Roll Call

1.C. Closed Session - 5:30 pm - Council Board Room
— Conference with Legal Counsel on Labor Negotiations (Government Code Section 54957.6) - Agency Labor Counsel - Kevin Dale; Agency Representative - City Manager T. Jarb Thaipejr and Employee Organizations - Teamsters (Public Works); Teamsters (Administration); Loma Linda Professional Firefighters, Local 935; Unrepresented Safety (Fire) Management/Confidential Employees; and Unrepresented Management/Confidential Employees

1.D. Invocation and Pledge of Allegiance - Councilmember Spencer-Hwang

1.E. Items to be Added or Deleted

1.F. Oral Reports/Public Participation - Non-Agenda Items (Each Speaker limited to 3 minutes. Pursuant to the Brown Act, no action or discussion can be taken by City Council)

2. Presentation(s)
No Presentations scheduled

3. Public Hearing and Scheduled Items

3.A. Public Hearing - Recruitment Update in Accordance with AB 2561 Government Code 3502.3 [Administration]
(CC)
— Recommendation: Accept for filing

3.B. CONSIDERATION FOR APPROVAL OF THE CITY'S FISCAL YEAR 2025-2026 BUDGET (CC/HA/SA)
— Agenda Items 3C through 3K pertain to the City’s Fiscal Year 2025–2026 Budget.

3.C. Budget Committee's Recommendation for the Fiscal Year 2025-2026 Budget [Budget Committee] (CC/HA)
— Recommendation: Accept the Budget Committee's Recommendation for filing

3.D. Presentation of the Proposed Fiscal Year 2025-2026 Budget [Finance] (CC/HA)
— Presentation by the Finance Department of the Fiscal Year 2025-2026 Budget

3.E. Council Bill #R-2025-15 - A Resolution to Adopt the Fiscal Year 2025-2026 Amended Appropriations Limit [Finance]
(CC/HA)
— Recommendation: Adopt Council Bill #R-2025-15 into Resolution as recommended

3.F. Approve the Fiscal Year 2025-2026 Investment Policy and Adopt Resolutions Updating Authorized Positions for Investment Transactions with the Local Agency Investment Fund (LAIF) for the City, Housing Authority, and Successor Agency [Finance]
(CC/HA/SA)
— Recommendation: Approve the Investment Policy as presented; — Adopt Council Bill #R-2025-25 into Resolution;
— Adopt Loma Linda Housing Authority Bill #R-2025-02 into Resolution; and — Adopt Successor Agency Council Bill #R-2025-26 into Resolution

3.G. Approve the Citizen Option for Public Safety (COPS) Grant Expenditure Plan for the Fiscal Year 2025- 2026 Budget [Public Safety]
(CC/HA)
— Recommendation: Approve the COPS Grant expenditure plan as recommended

3.H. Council Bill #R-2025-19 - A Resolution to Adopt the Wildland Fire Protection Contract No. 3CA07222 between the California Department of Forestry and Fire Protection (Cal Fire) and the City of Loma Linda for $124,898.12 for Fiscal Year 2025-2026 and Authorize the Mayor or Mayor pro tempore to sign the Contract pursuant to Government Code 40601 for Fiscal Year 2025-2026 Budget [Fire] (CC/HA)
— Recommendation: Adopt Council Bill #R-2025-19 into Resolution as recommended

3.I. Council Bill #R-2025-14 - A Resolution to Adopt and Approve the Fiscal Year 2025-2026 Budget [Finance]
(CC/HA)
— Recommendation: Adopt Council Bill #R-2025-14 into Resolution as recommended

3.J. Loma Linda Housing Authority Bill #R-2025-01 - A Resolution to Adopt the Loma Linda Housing Authority Fiscal Year 2025-2026 Budget [Finance]
(HA)
— Recommendation: Adopt Loma Linda Housing Authority Bill #R-2025-01 into Resolution as recommended

4. Consent Calendar

4.A. Demands Registers for the City Council and Housing Authority Approval dated June 24, 2025 [Finance] (CC/HA)
— Recommendation: Approve Demands for payment as presented

4.B. Treasurer's Report - May 2025 [Finance]
(CC)
— Recommendation: Accept report for filing as presented

4.C. Award a Contract to CMAX for Street Sweeping Services for City of Loma Linda for $143,541.00 per year [Public Works]
(CC)
— Recommendation: Award a contract to CMAX as recommended

4.D. Award Contract to APL Professional Landscapes for Maintenance of the Landscape Maintenance District and Annexations Contract "B" for $282,928.00 [Public Works] (CC)
— Recommendation: Approve the contract to APL Professional Landscapes as recommended

4.E. Award Contract to Base Hill Inc., for Janitorial Services of City Buildings for $137,017.84 [Public Works] (CC)
— Recommendation: Approve contract to Base Hill Inc., as recommended

4.F. Council Bill #R-2025-22 - A Resolution to Modify FLSA and Bargaining Unit Status of the Accountant Classification [Administration]
(CC)
— Recommendation: Adopt Council Bill #R-2025-22 into Resolution as recommended

4.G. Council Bill #R-2025-24 - Modifying Conditions of Employment, Benefits, and Salary for Loma Linda Professional Firefighters, Local 935; and Unrepresented Management/Confidential Employees Effective July 1, 2025 [Administration]
(CC)
— Recommendation: Adopt Council Bill #R-2025-24 into Resolution as recommended

4.H. Preliminary Commitment Letter with Mary Erickson Community Housing related to financing a portion of the rehabilitation of the 24-unit affordable apartment complex located at 25421 Cole Street, Loma Linda, California [Administration]
(HA)
— Recommendation: Authorize the Executive Director to sign, on behalf of the Board, a preliminary commitment letter with Mary Erickson Community Housing as recommended

5. Old Business

6. New Business

7. Reports

7.A. Reports of Council Members

7.B. Reports Of Officers

8. Adjournment
Date Posted: June 21, 2025

POSTING
I, Lynette Arreola, City Clerk, do hereby certify and declare that, I caused this agenda to be posted at the following three (3) locations, to-wit:  1) Loma Linda Branch Library, 25581 Barton Road, Loma Linda, California; 2) City Council Chambers, 25541 Barton Road, Loma Linda, California; 3) U. S. Post Office Annex, Newport Avenue, Loma Linda, California
Lynette Arreola, City Clerk
City of Loma Linda, California
City of Loma Linda
Regular City Council, Housing Authority, and Successor
Agency Joint Meeting Staff Report
A. Public Hearing - Recruitment Update in Accordance with AB 2561 Government Code 3502.3 [Administration] (CC)
Meeting
Tuesday, June 24, 2025, 7:00 PM
Agenda Group
Public Hearing and Scheduled Items Item: 3A.

To
City Council
From
Andy Ramirez, Assistant City Manager
RECOMMENDATION:

It is recommended that the City Council accept and file this report.

BACKGROUND:

Assembly Bill 2561 (AB 2561), signed into law in September 2024, amends the Meyers-Milias-Brown Act (MMBA) to address the ongoing issue of job vacancies in California’s local public agencies. Under this law, every public agency subject to the MMBA is required to present the status of job vacancies, recruitment, and retention efforts during a public hearing before their governing board at least once per fiscal year. This presentation must occur prior to the adoption of the agency’s annual budget.

During the hearing, the agency must identify any policy, procedural, or recruitment barriers that may be impeding hiring efforts. If a bargaining unit has a vacancy rate of twenty percent (20%) or higher, the agency must, upon union request, provide additional information, including the total number of vacancies, the number of applicants for those positions, and the average time taken to complete the hiring process. The primary purpose of AB 2561 is to enhance transparency and accountability concerning public sector staffing shortages, which are contributing to heavier workloads, employee burnout, and reduced public service quality.

The law ensures that unions have a formal opportunity to present at these hearings, access critical vacancy data, and advocate for solutions. By mandating the public disclosure and discussion of vacancy and recruitment data, AB 2561 aims to encourage more informed collective bargaining and policy decisions to address staffing crises within public agencies. The new requirements became effective on January 1, 2025.

The City currently has three (3) recognized bargaining groups, City of Loma Linda Professional and Administrative Employees Union, Teamsters Local 1932, City of Loma Linda Public Works Employees Union, Teamsters Local 1932, and Loma Linda Professional Firefighters, Local 935. No bargaining unit currently meets or exceeds the twenty percent (20%) vacancy threshold, which would trigger the requirement for enhanced reporting under AB 2561.

Professional and Administrative Employees Union, Teamsters Local 1932 (Teamsters Admin) - 14.29% Vacancy Rate
Total number of positions in bargaining group: Fourteen (14) Account Clerk
Vacancy Status: There is one (1) vacancy.

Recruitment Efforts: Recruitment for the Account Clerk position is actively in progress.

Current Status: A substantial candidate pool is available, with multiple testing dates scheduled during the weeks of July 7, 2025, and July 14, 2025.

Fire Prevention Inspector
Vacancy Status: There is one (1) vacancy.

Recruitment Efforts: Recruitment for the Fire Prevention Inspector position is actively in progress.

Current Status: The written exam is scheduled for June 25, 2025. Twenty-six (26) applicants have been invited to participate in the testing process. Following the exam, the top ten (10) candidates will be invited to participate in an interview.

Public Works Employees Union, Teamsters Local 1932 (Teamsters PW) - 9.68% Vacancy Rate Total number of positions in bargaining group: Thirty-One (31) Field Maintenance Technician I
Vacancy Status: There is one (1) vacancy.

Recruitment Efforts: The recruitment that closed on April 18, 2025 generated several eligible candidate to remain on the eligibility listing for one (1) year. As vacancies arise, candidates will be pulled from that list.

Current Status: A substantial candidate pool is available, with nine (9) candidates scheduled for interviews on June 17, 2025.

Treatment Plant Operator I
Vacancy Status: There is one (1) vacancy.

Recruitment Efforts: A public vacancy announcement was posted on March 9, 2025, which resulted in one (1) viable candidate being identified and hired on April 14, 2025, to fill one (1) of the two (2) vacancies.

Current Status: One (1) position remains unfilled. Alternative recruitment strategies have been explored, and the position was approved to proceed under the current classification as of June 16, 2025.

Utilities Maintenance Technician II
Vacancy Status: Although initially identified as a vacancy for FY 2024–25, the City Council, at its March 2024 meeting, approved a staffing reclassification to better align with the department's operational needs. Specifically, the Customer Service/Meter Technician position was reclassified to Utilities Maintenance Technician III, and a previously inactive/dormant Utilities Maintenance Technician I position was filled. The reallocation of funding from the vacant Utilities Maintenance Technician II position enabled this adjustment and meets the department's overall needs, including customer service and meter operations. As a result, the Utilities Maintenance Technician II position will not be budgeted for and is deemed inactive/dormant.

Professional Firefighters, Local 935 (LLPFF) - 12.5% Vacancy Rate Total number of positions in bargaining group: Twenty-four (24) Firefighter Paramedic
Vacancy Status: There are three (3) vacancies for Firefighter Paramedic classification.

Recruitment Efforts: One (1) applicant is currently in the background stage and is expected to start on June 30, 2025.

Two (2) additional applicants entered the process but did not advance beyond the background check stage.

Current Status: As of June 16, 2025, nine (9) applicants have been selected for interviews. The Fire Department is in the process of forming the interview committee, and the City is awaiting its formation before proceeding with sending out interview invitations.

Unrepresented Management - 0% Vacancy Rate
Total number of positions in bargaining group: Sixteen (16) Unrepresented Part Time - Not Applicable Vacancy Rate
Finance Student Intern
Vacancy Status: There is one (1) vacancy.

Recruitment Efforts: No recruitment has occurred for this position.

Current Status: Unfilled due to space constraints and competing departmental budget priorities.

Student Intern (GIS/Engineering)
Vacancy Status: There is one (1) vacancy.

Recruitment Efforts: Recruitment for the Student Intern position is actively in progress.

Current Status: A substantial candidate pool is available, with four (4) candidates scheduled for interviews on June 18, 2025.

ANALYSIS:

The following areas are either currently under review or can be considered by the City Council:

1. Competitive Compensation & Benefits
A comprehensive review of the City’s compensation and benefits structure has been completed. Implementing a marketaverage adjustment or higher along with competitive benefits would support both employee retention and the recruitment of qualified candidates.

2. Assess Minimum Qualifications
A thorough review of the minimum qualifications for certain classifications and subsequent updates may expand the candidate pool.

3. Policy and Procedure Review
Some existing job descriptions may not accurately reflect the full scope of responsibilities. This issue is being addressed through the classification and compensation study currently underway by a thirdparty consultant.

During fiscal year 2024–2025, ten (10) employees voluntarily separated from the City. A significant number of these individuals cited compensation as a primary reason for their departure.

FINANCIAL IMPACT:

There is no additional fiscal impact associated with this report.

City of Loma Linda
Regular City Council, Housing Authority, and Successor
Agency Joint Meeting Staff Report
B. CONSIDERATION FOR APPROVAL OF THE CITY'S FISCAL YEAR 2025-2026 BUDGET (CC/HA/SA)
Meeting
Tuesday, June 24, 2025, 7:00 PM
Agenda Group
Public Hearing and Scheduled Items Item: 3B.

To
City Council
From
T Jarb Thaipejr, City Manager
Presentations related to the Fiscal Year 2025-2026 Budget agenda items will be provided.

City of Loma Linda
Regular City Council, Housing Authority, and Successor
Agency Joint Meeting Staff Report
C. Budget Committee's Recommendation for the Fiscal Year 2025-2026 Budget [Budget Committee] (CC/HA)
Meeting
Tuesday, June 24, 2025, 7:00 PM
Agenda Group
Public Hearing and Scheduled Items Item: 3C.

From
Sonia Fabela, Finance Director
RECOMMENDATION:

The Budget Committee offered their observations and recommendations on the proposed FY 2025-2026 Budget to the City Council.

Attachments
Budget Committee Budget Analysis FY 2025-2026.pdf
Loma Linda Budget Committee Budget Analysis FY 2025-2026 1 | P a g e M a y 0 7 , 2 0 2 5
The Budget Committee offers the following observations
and recommendations on the proposed budget
Opening Observations
 As always, the Budget Committee would like to recognize the City Manager, staff, and employees of Loma Linda in working together to realize this year’s budget. The Budget Committee continues to appreciate the working relationships between employees and management. As always, the City functions because of all of you; without you, the city would stop working for the citizens of Loma Linda.
 The Budget Committee has increased reservations for future City balanced budgets. The proposed budget was balanced as presented in our prior meeting.

However, the additional strain of employee union negotiations and resulting future recurring expenses, replacement or addition of needed staffing, and uncertain supply chain costs will tip the balance for the final budget. This year, the Budget Committee still recognizes Loma Linda as a qualified ‘well-run city’ but in the current environment this designation will no longer be sustainable.
 We would like to remind the City Council that the budget process should not only be viewed in a yearly short-term view, but also in a multi-year process, for a long-term view. The long-term view allows the Council to affect programs that will likely survive their tenure on the Council.
 The Budget Committee wishes to thank the City Manager and staff for creating the proposed budget and accompanying documentation for us to review.

Recommendations
 Just as in prior year’s recommendations “If offsetting revenue is not found, citizens of Loma Linda will have to experience lower level of City services to maintain a balanced budget. Even though a balanced budget is not explicitly required by the State of California, we believe there is a practicality of maintaining a balanced budget which satisfies other State and Federal requirements. We note the following:
o The Committee believes that continuing renewed efforts on private sector revenue generation is necessary as part of a long-term solution to revenue shortages. Even though these efforts will not be realized in this budget cycle, there are actions that the City Council can take. The Council, as stewards of Loma Linda, can provide a more inviting business environment by eliminating regulations that inhibit appropriate business development.

Loma Linda Budget Committee Budget Analysis FY 2025-2026 2 | P a g e M a y 0 7 , 2 0 2 5
The Committee realizes the difficulties these actions may take, but Loma Linda must decide to generate enough revenue to efficiently provide the services the citizens need. If continued restrictive regulations are desired, then the opportunity loss from these restrictions should be allocated to those segments that promote the restrictions or ultimately to the citizens of Loma Linda in the form of higher taxes. o The Budget Committee’s view on Revenue sources is that a level playing field for businesses to come to Loma Linda provides the best opportunity for a diverse income source. These multiple sources could provide for Loma Linda’s need for shopping, dining, entertainment, etc. to develop the desired “close to home experience”. Additional revenue sources, such as increased taxation, are viewed as a last resort endeavor. If increased taxes were to be utilized, the Budget Committee believes that a demonstrable loss of services has occurred and all other avenues of generating revenue and cost cutting have been exhausted. Under the current fiscal environment, it seems unlikely that a tax increase would be favored. But as city services are affected then the citizenry might have a change of mind. o The committee notes two major cost factors that have the greatest impediments to a sustainable balanced budget.
 First, are the hidden costs of maintaining a too-lean but efficient workforce (doing more with less philosophy). In the past, the City of Loma Linda was able to run such a lean work force due to the willingness of employees to do more duties without adding personnel.

This best example is the City Manager, which was able to combine multiple positions with one person. Though this created the tone and demeanor for the rest of the city in difficult times, this is not sustainable and has created hidden costs within the current budget that need to be addressed. In this case, the paying of additional personnel costs to occupy the positions that are currently done by a single person. These additional costs need to be recognized in a ‘target budget’. Additional costs for filling other unfilled positions needed in the city should also be recognized in a ‘target budget’.
 Second, is adjusting to the current employment market in which the City of Loma Linda must compete in for supply of labor. The Budget Committee does recognize the difficulty in trying to provide the needed labor for our City. As such, a balance of what the city has Loma Linda Budget Committee Budget Analysis FY 2025-2026 3 | P a g e M a y 0 7 , 2 0 2 5
in revenue (not reserves) and what the labor marking is asking has always been difficult to balance.
 Even though both factors are not new and prior Budget Committee requests to address these issues have been made, it has now become imperative to incorporate it into the planning of the city in a more formal manner.
o The Budget Committee recommends in addition to the regular budget that a ‘target budget’ be created to address these issues of the above and other hidden costs. We do recognize that all unfilled position(s) do not have to be filled to have an efficient run city. We believe the construction of such a ‘target budget’ can be created under the leadership of the City Manager. This can be used as a guide into what revenue generation efforts will be needed to balance the additional costs.
o The Budget Committee has noted the difficulties of trying to cover multiple duties that have to be performed with the constraint of being a relatively small city. Sometimes it is difficult to hire full time when a part time person would do. Also, the Committee has always noticed the difficulties of providing complex services that are highly specialized such as Planning\Building, Fire and Police Departments and others. Since these decisions are made within the constraints of a small city, the Budget Committee suggests a renewed effort to research and explore any possible contracting out of services that may deem practical to the City of Loma Linda. Some of the issues that have been discussed would be addressed in the quality and quantity of services that Loma Linda can afford.
o The Committee continues to have some concerns about the underfunded pension contribution costs for the CALPERS Miscellaneous and CALPERS Safety accounts. Though Loma Linda has bought down the liability, the current balance is not large enough to be concerned. However, the Budget Committee is concerned that this may be reversed under the current unstable stock market. Currently, we do not recommend any buy-down contributions for this year.
 The Budget should not be balanced using cash reserves at this time. The Budget Committee believes that the ‘Rainy Day Fund’ should not be tapped for normal reoccurring City operations. Unfortunately, due to the lack of an estimated surplus, this budget cycle does not indicate any additions to these reserves.

Loma Linda Budget Committee Budget Analysis FY 2025-2026 4 | P a g e M a y 0 7 , 2 0 2 5
 Public safety and other vital City services should continue to be maintained at current levels. The Budget Committee continues to recommend no reduction in services or staffing.
 Allocating for maintenance of all City assets should be continued. The Budget Committee believes that maintenance is a vital part in keeping a city healthy.  Even though it is a minor issue, for many years the Budget Committee has been aware of certain landscape districts that lack any escalation clause. The result is that these districts have fallen behind in revenue due cover increasing landscape costs.
o In the unlikely event that residents would self-tax themselves to increase revenues in be in line with current costs, additional costcutting efforts would be recommended. Reimaging green belt looks with citizen and park committee input to include less costly maintenance design. Even if more costly solutions can be installed that results in significantly less maintenance costs.
 Finally, the Budget Committee wishes to commend the Staff/City Manager/Council who have worked to ensure that Loma Linda is in a better position than most California cities.

City of Loma Linda
Regular City Council, Housing Authority, and Successor
Agency Joint Meeting Staff Report
D. Presentation of the Proposed Fiscal Year 2025-2026 Budget [Finance] (CC/HA)
Meeting
Tuesday, June 24, 2025, 7:00 PM
Agenda Group
Public Hearing and Scheduled Items Item: 3D.

To
City Council
From
Sonia Fabela, Finance Director
PRESENTATION/RECOMMENDATION:

Presentation by the Finance Department of the Fiscal Year 2025-2026 Budget for consideration of adoption.

Attachments
Attachment 1. Summary of Available Revenues and Other Resources, and Expenditures and Other Uses of Budget Resources FY 2025-2026.pdf Attachment 2. Summary of Projected Revenues FY 2025-2026.pdf Attachment 3. Summary of Proposed Expenditure Budget FY 2025-2026.pdf Attachment 4. Summary of Proposed Expenditure Budget By Fund and Department FY 2025-2026.pdf Attachment 5. City of Loma Linda Proposed Budget FY 2025-2026.pdf

CITY OF LOMA LINDA
FISCAL YEAR 2025-2026

PROPOSED BUDGET

SUMMARY OF AVAILABLE REVENUES AND OTHER RESOURCES, AND EXPENDITURES AND USES OF BUDGET RESOURCES Attachment I
Reserve % of
Committed FB
Total FB % of
Budgeted Exp.

6.9% 64.9%
Total Beginning
FB Total Ending FB Net Chg % of FB
19,324,773 18,866,273 -2.43%

GENERAL FUND REPAYMENT NEW(IN) REPAYMENT NEW(OUT)
Total
Rev/Sources Total Exp/Uses Net change
001 GENERAL FUND-UNASSIGNED 16,074,773 27,692,800 932,200 44,699,773 28,798,500 285,000 29,083,500 15,616,273 28,625,000 29,083,500 (458,500)GENERAL FUND - RESERVES002 GENERAL FUND-ASSIGNED 1,250,000 1,250,000 0 0 1,250,000 0 0 0 002 GENERAL FUND-COMMITTED 2,000,000 2,000,000 0 0 2,000,000 0 0 0ENTERPRISE FUNDS405 SEWER UTILITY 1,741,349 6,851,800 8,593,149 7,113,300 152,396 7,265,696 1,327,453 6,851,800 7,265,696 (413,896) 440 LL CONNECTED COMMUNITIES 291,681 256,800 561,900 1,110,381 487,000 561,900 1,048,900 61,481 818,700 1,048,900 (230,200)465 WATER UTILITY OPERATIONS 4,007,691 9,081,800 152,396 13,241,887 8,937,700 8,937,700 4,304,187 9,234,196 8,937,700 296,496ENTERPRISE CAPITAL FUNDS417 SEWER CAPITAL FACILITIES 340,793 243,800 584,593 286,800 286,800 297,793 243,800 286,800 (43,000)438 WATER CAPITAL ACQUISITION 2,637,572 1,265,400 573,700 4,476,672 1,689,600 500,000 2,189,600 2,287,072 1,839,100 2,189,600 (350,500)SPECIAL REVENUES FUNDS103 HOUSING IN LIEU 220,188 9,600 229,788 0 0 229,788 9,600 0 9,600 106 TRAFFIC SAFETY 0 55,200 55,200 0 55,200 55,200 0 55,200 55,200 0 107 GAS TAX 223,229 1,399,800 1,623,029 655,000 723,700 1,378,700 244,329 1,399,800 1,378,700 21,100108 CASp CERT & TRAINING 48,409 7,100 55,509 1,000 1,000 54,509 7,100 1,000 6,100 126 MEASURE "I" (2010-2040) 377,484 690,300 1,067,784 675,000 675,000 392,784 690,300 675,000 15,300 127 MEASURE "I" - MSART (111,737) 391,100 279,363 0 0 279,363 391,100 0 391,100 130 ASSET FORFEITURE - FEDERAL 2 0 20 0 2 000SPECIAL ASSESSMENT DISTRICTS171 LANDSCAPE MAINT DISTRICT 77,035 482,500 175,000 734,535 722,300 722,300 12,235 657,500 722,300 (64,800)172 STREET LIGHTING ASSESSMENT DI 8,317 373,600 110,000 491,917 489,400 489,400 2,517 483,600 489,400 (5,800)GRANTS110 AQMD FEES 5,500 32,700 38,200 29,200 29,200 9,000 32,700 29,200 3,500 328 FEDERAL/STATE CONST. GRANTS 62,529 2,400 64,929 0 0 64,929 2,400 0 2,400 129 TRAFFIC CONGESTION RELIEF GRA 56 0 56 0 0 56 0 0 0
132 COMMUNITY DEV BLOCK GRANT (262) 125,200 124,938 125,000 125,000 (62) 125,200 125,000 200135 CITIZENS' OPTION PUBLIC SAFETY 359,841 213,700 573,541 86,800 153,300 240,100 333,441 213,700 240,100 (26,400)137 GRANT FUND (6,958) (6,958) 0 0 (6,958) 000REDEMPTION FUNDS220 SEWER ASSESSMENT DIST 72-1 0 0 00 0 0 000221 1978 WATER BONDS 12,756 0 12,756 0 0 12,756 0 0 0 CAPITAL FUNDS304 PARKS DEVELOPMENT 2,510,402 1,757,000 4,267,402 960,000 400,000 1,360,000 2,907,402 1,757,000 1,360,000 397,000309 STORM DRAIN 1,486,097 249,700 1,735,797 573,600 573,600 1,162,197 249,700 573,600 (323,900)312 TRAFFIC IMPACT 1,487,335 380,900 1,868,235 1,040,800 1,040,800 827,435 380,900 1,040,800 (659,900) 113 PUBLIC IMPROVEMENTS 72,085 2,800 74,885 0 0 74,885 2,800 0 2,800 315 FIRE FACILITIES 2,222,701 352,000 2,574,701 0 0 2,574,701 352,000 0 352,000 316 GENERAL FACILITIES 7,285 37,500 44,785 23,900 23,900 20,885 37,500 23,900 13,600 318 PUBLIC MEETING FACILITIES 1,324,711 350,500 1,675,211 0 0 1,675,211 350,500 0 350,500 319 PUBLIC LIBRARY FACILITIES 34,654 1,300 35,954 0 0 35,954 1,300 0 1,300 323 ART IN PUBLIC PLACES 307,543 578,900 886,443 59,800 59,800 826,643 578,900 59,800 519,100124 REGIONAL TRANSPORTATION 14,960,959 1,599,200 16,560,159 0 0 16,560,159 1,599,200 0 1,599,200343 SPECIAL PROJECTS 2,413,428 73,600 1,965,400 4,452,428 0 0 4,452,428 2,039,000 0 2,039,000 345 CAPITAL PROJECTS SA BOND PROC 360,338 17,800 378,138 23,900 23,900 354,238 17,800 23,900 (6,100)

LOMA LINDA PUBLIC FINANCING AUTHORITY
250 PUBLIC FINANCING AUTHORITY 43,856 1,700 45,556 400 400 45,156 1,700 400 1,300

LOMA LINDA HOUSING AUTHORITY
180 LOMA LINDA HOUSING AUTHORITY 1,671,721 203,100 1,874,821 774,000 774,000 1,100,821 203,100 774,000 (570,900)TOTAL CITY 58,523,363 54,781,600 1,217,200 2,691,496 561,900 117,775,559 53,553,000 1,217,200 1,052,396 561,900 56,384,496 61,391,063 59,252,196 56,384,496 2,867,700 JULY 1, 2025

ESTIMATED

BEGINNING

AVAILABLE CASH

BALANCE

ESTIMATED REVENUES AND OTHER RESOURCES AVAILABLE

LOANS AND OTHER USES
NOTES * To reconcile this cash schedule of resources & uses of resources with total city expenditures, non-cash sewer, water & LLCCP depreciation expenses ($1,722,100) must be added back to proposed expenditures plus transfer expenditures. "Interfund/agency loans" should be excluded because they are repayable uses of cash rather than expenditures. **Interfund/agency loan "resources" include both prior loans made that are being repaid and new/additional borrowing budget to occur during the current budget period. Interfund/agency loan "uses" include both repayments of prior borrowing and new/additional loans to be made (paid out) during the current budget period.

ESTIMATED

AVAILABLE

RESOURCES FOR
BUDGET

PURPOSES

ADOPTED EXPENDITURES AND OTHER USES OF RESOURCES

TOTAL USE &

DESIGNATION OF

RESOURCES
JUNE 30, 2026

ESTIMATED
ENDING

AVAILABLE CASH

BALANCE

ESTIMATED

REVENUE

TRANSFERS
INCOME

LOANS AND OTHER SOURCES

ADOPTED

EXPENDITURES

TRANSFERS

EXPENDITURES
Attachment II
FUND/

ACCT ACCOUNT DESCRIPTION
2024

ACTUALS
2025 ADJUSTED
BUDGET
2026

PROPOSED CHANGE
001 GENERAL FUND
49101 CURRENT SECURE PROP TAX $ 1,434,900 1,379,678 $ 1,489,900 $ 55,000 $ 49102 CURRENT UNSECURED PROP TAX 54,600 50,694 59,600 5,000 49103 STATUTORY PASS THRU TAX INC 264,100 244,453 285,200 21,100 49105 PRIOR YEAR TAX ASSESSMENT 54,100 59,692 43,400 (10,700) 49106 SUPPLEMENTAL PROPERTY TAXES 33,700 33,001 33,700 - 49107 MISCELLANEOUS TAXES 17,100 16,752 17,100 -
49108 NEGOTIATED PASS-THRU 229,700 213,435 231,200 1,500 49109 RESIDUAL BALANCE 949,400 900,459 996,700 47,300
Property Tax 3,037,600 2,898,163 3,156,800 119,200
49151 FRANCHISES 1,255,500 1,195,761 1,146,800 (108,700) 49152 PAVEMENT IMPACT FEE(FRANCHISE) 225,200 214,438 234,200 9,000 49486 REFUSE FRANCHISE FEE 247,500 245,014 247,500 -
Franchise 1,728,200 1,655,214 1,628,500 (99,700)
49161 SALES TAX 9,989,000 9,517,478 10,275,000 286,000
49162 SALES TAX - PROP 172 110,700 113,719 115,400 4,700 49168 SALES TAX ABATEMENT (4,024,800) (3,173,808) (4,149,400) (124,600) Sales and Use Tax 6,074,900 6,457,389 6,241,000 166,100 49163 TRANSIENT OCCUPANCY TAX 911,200 867,897 1,136,200 225,000 49169 TOT ABATEMENT (206,600) (202,177) (216,900) (10,300) 49164 PROPERTY TRANSFER TAX 71,400 56,805 55,000 (16,400) 49201 BUSINESS LICENSE TAX 380,000 351,957 425,000 45,000 49205 NEW BUSINESS REG APPLICATION 22,600 22,570 22,600 - 49206 BUSINESS REGISTRATION RENEWALS 60,500 58,734 60,500 - Other Taxes 1,239,100 1,155,787 1,482,400 243,300
49220 ANIMAL LICENSES 19,500 12,625 26,000 6,500
49225 PUBLIC WORKS-MISC PERMITS 5,000 7,200 5,000 -
49226 BUILDING PERMITS 609,300 389,242 660,700 51,400
49227 FIRE-PLAN CHECK INSPECTIONS 77,100 97,349 38,900 (38,200) 49228 FIRE PERMITS 107,500 130,733 33,600 (73,900)
49239 MISCELLANEOUS PERMITS 1,000 910 1,000 -
License And Permits 819,400 638,059 765,200 (54,200)
49304 ANIMAL CODE FINE 1,000 - 100 (900)
49306 CODE VIOLATIONS/FINES ABATEMTS 2,700 1,589 2,700 - Fines And Forfeits 3,700 1,589 2,800 (900)
49310 INTEREST ON LEASES - GASB 87 133,600 136,242 131,300 (2,300) 49311 INTEREST ON INVESTMENTS 804,200 772,393 839,200 35,000 49315 LEASE INCOME 92,000 85,260 45,600 (46,400)
49318 LEASE INCOME - GASB 87 235,000 225,213 272,900 37,900 49903 FACILITIES RENTAL 25,000 21,500 25,000 -
Use of Money & Property 1,289,800 1,240,609 1,314,000 24,200 49334 FED GRANT - MISC 5,300 11,789 5,300 -
49349 VLF - PROPERTY TAX IN LIEU 3,235,900 3,111,271 3,397,700 161,800 49352 VEHICLE LICENSE FEE- IN EXCESS 34,300 31,162 43,300 9,000

CITY OF LOMA LINDA

SUMMARY OF PROJECTED REVENUES
FISCAL YEAR 2025-2026
FUND
NAME
1 Attachment II
FUND/

ACCT ACCOUNT DESCRIPTION
2024

ACTUALS
2025 ADJUSTED
BUDGET
2026

PROPOSED CHANGE

CITY OF LOMA LINDA

SUMMARY OF PROJECTED REVENUES
FISCAL YEAR 2025-2026
FUND
NAME
49358 HOMEOWNERS EXEMPTION 8,500 8,647 8,500 -
49360 STATE GRANTS 6,900 27,706 - (6,900)
49365 MISCELLANEOUS GRANTS - - - -
Intergovernmental 3,290,900 3,190,575 3,454,800 163,900 49321 GENERAL PLAN UPDATE 42,600 33,490 46,500 3,900
49390 VA HOSPITAL - FIRE SERVICES 343,800 327,119 350,400 6,600 49392 CSA 38 FIRE SYSTEM 13,000 13,000 13,000 -
49393 LLUMC LAW ENFORCEMENT SVCS 1,850,800 1,801,727 1,786,500 (64,300) 49394 LLUMC FIRE SERVICES 615,600 615,600 615,600 -
49400 PLANNING FEES 334,200 246,839 228,700 (105,500)
49415 PLANS AND SPECS FOR PROJECTS 2,500 1,140 2,500 -
49445 ENGINEERING INSPECTION 57,400 171,928 72,800 15,400 49446 ENGINERING PLAN CHECK 189,300 134,740 41,300 (148,000) 49450 TOWING FEES 16,200 16,185 16,200 -
49465 WEED ABATEMENT 2,600 13,835 2,600 -
49482 HOUSEHOLD HAZARDOUS WASTE 36,700 36,365 36,700 -
49483 RECYCLING SERVICE CHARGE 71,400 56,459 65,000 (6,400) 49484 REFUSE COLLECTION SERVICE 1,180,800 1,168,140 1,180,800 - 49485 REFUSE - PASS THRU 469,000 466,829 469,000 -
49490 EMS - MEMBERSHIP FEE 51,600 51,552 51,600 -
49492 EMS RESPONSE FEE 69,800 69,797 69,800 -
49770 MISCELLANEOUS SERVICES 7,000 9,686 7,000 -
49801 CREDIT CARD PROCESSING FEE 12,000 10,560 12,000 - Charges For Services 5,366,300 5,244,990 5,068,000 (298,300) 49803 REFUNDS & REIMBURSEMENTS 1,443,500 435,536 1,100,000 (343,500) 49804 MISCELLANEOUS REVENUE 127,000 116,054 127,000 -
49807 DONATIONS 12,000 - - (12,000)
49810 CASH OVER OR SHORT 100 (46) - (100)
49413 SALE OF HISTORY BOOKS 100 - 100 -
49820 SALE OF CITRUS FROM GROVES 1,100 1,110 - (1,100)
49822 SALE OF ASSETS 10,000 15,625 2,000 (8,000)
49824 DAMAGE CLAIM RECOVERIES 17,200 6,880 17,200 -
49827 GAIN ON ASSET DISPOSAL - - - -
49901 OVERHEAD - M & O 2,603,300 2,018,297 2,589,400 (13,900) 49902 OVERHEAD - CAPITAL FUNDS 484,000 1,366,661 743,600 259,600 Other 4,698,300 3,960,117 4,579,300 (119,000)
49520 TRANSFERS IN 911,800 913,910 932,200 20,400
Operating Transfer In 911,800 913,910 932,200 20,400
TOTAL GENERAL FUND 27,356,401 28,460,000 28,625,000 165,000 2 Attachment II
FUND/

ACCT ACCOUNT DESCRIPTION
2024

ACTUALS
2025 ADJUSTED
BUDGET
2026

PROPOSED CHANGE

CITY OF LOMA LINDA

SUMMARY OF PROJECTED REVENUES
FISCAL YEAR 2025-2026
FUND
NAME
103 DEV AGREEMENT CONSIDERATION -
49311 INTEREST ON INVESTMENTS 8,600 8,186 8,600 -
49314 INTEREST FROM LOANS 1,000 963 1,000 -
Use of Money & Property 9,600 9,148 9,600 -
TOTAL - DEV AGREEMENT CONSIDERATION 9,148 9,600 9,600 - 106 TRAFFIC SAFETY FUND
49302 CITY PARKING FINES 37,200 32,774 37,200 -
49303 VEHICLE CODE FINES 18,000 10,263 18,000 -
Fines And Forfeits 55,200 43,037 55,200 -
TOTAL - TRAFFIC SAFETY FUND 43,037 55,200 55,200 -
107 GAS TAX FUND
49353 STATE GAS TAX 2103 231,000 229,490 233,800 2,800
49354 STATE GAS TAX 2107 - 2107.5 221,200 213,159 226,000 4,800 49355 STATE GAS TAX 2106 100,000 100,180 102,500 2,500
49356 STATE GAS TAX 2105 157,700 153,045 161,400 3,700
49357 STATE GAS TAX - RMRA 630,400 651,035 676,100 45,700 49520 TRANSFERS IN 1,900 - - (1,900)
Intergovernmental 1,342,200 1,346,909 1,399,800 57,600
TOTAL - GAS TAX FUND 1,346,909 1,342,200 1,399,800 57,600 108 CASp CERT & TRAINING
49301 STATE MANDATED FEES 7,100 6,281 7,100 -
Charges For Services 7,100 6,281 7,100 -
TOTAL - CASp CERT & TRAINING 6,281 7,100 7,100 -
110 AQMD FUND
49311 INTEREST ON INVESTMENTS 200 238 200 -
Use of Money & Property 200 238 200 -
49350 AB2766 LICENSE FEE 32,500 25,447 32,500 -
Intergovernmental 32,500 25,447 32,500 -
TOTAL - AQMD FUND 25,685 32,700 32,700 -
113 PUBLIC IMPROVEMENTS
49311 INTEREST ON INVESTMENTS 2,800 2,672 2,800 -
Use of Money & Property 2,800 2,672 2,800 -
TOTAL - PUBLIC IMPROVEMENTS 2,672 2,800 2,800 -
124 REGIONAL TRAFFIC DEV. IMPACT
49311 INTEREST ON INVESTMENTS 522,400 484,081 522,400 - Use of Money & Property 522,400 484,081 522,400 -
49409 DEVELOPER FEES 1,664,500 269,161 1,076,800 (587,700) Developer Contribution 1,664,500 269,161 1,076,800 (587,700) TOTAL - REGIONAL TRAFFIC DEV. IMPACT 753,243 2,186,900 1,599,200 (587,700) 3 Attachment II
FUND/

ACCT ACCOUNT DESCRIPTION
2024

ACTUALS
2025 ADJUSTED
BUDGET
2026

PROPOSED CHANGE

CITY OF LOMA LINDA

SUMMARY OF PROJECTED REVENUES
FISCAL YEAR 2025-2026
FUND
NAME
126 MEASURE I (2010-2040)
49165 T.I.P. SALES TAX MEASURE 658,600 711,923 675,000 16,400 Tax And Assessments 658,600 711,923 675,000 16,400
49311 INTEREST ON INVESTMENTS 15,300 6,712 15,300 -
Use of Money & Property 15,300 6,712 15,300 -
TOTAL - MEASURE I (2010-2040) 718,635 673,900 690,300 16,400 127 MEASURE I MSART
49166 MSART FUNDING 207,000 216,773 380,600 173,600
Tax And Assessments 207,000 216,773 380,600 173,600
49311 INTEREST ON INVESTMENTS 10,500 7,823 10,500 -
Use of Money and Property 10,500 7,823 10,500 -
TOTAL - MEASURE I MSART 224,596 217,500 391,100 173,600 129 MEASURE I (2010-2040)
49311 INTEREST ON INVESTMENTS 100 72 - (100)
Use of Money & Property 100 72 - (100)
TOTAL - MEASURE I (2010-2040) 72 100 - (100)
132 CDBG GRANT FUND
49332 FED GRANT - CDBG 176,200 364,684 125,000 (51,200) Intergovernmental 176,200 364,684 125,000 (51,200)
49311 INTEREST ON INVESTMENTS 200 - 200 -
Use of Money & Property 200 - 200 -
TOTAL - CDBG GRANT FUND 364,684 176,400 125,200 (51,200) 135 CITIZENS OPTION PUBLIC SAFETY
49311 INTEREST ON INVESTMENTS 18,200 20,023 18,200 -
Use of Money and Property 18,200 20,023 18,200 -
49361 STATE GRANTS - COPS AB3229 186,200 239,180 195,500 9,300 Intergovernmental 186,200 239,180 195,500 9,300
TOTAL - CITIZENS OPTION PUBLIC SAFETY 259,203 204,400 213,700 9,300 137 GRANT FUND
49330 FED GRANT - EMER MGMT PERFORM 14,800 - - (14,800) 49334 FED GRANT - MISC - - - -
49360 STATE GRANTS 53,900 - - (53,900)
49362 STATE GRANT ARTICLE 3 TDA 50,200 - - (50,200)
49804 MISCELLANEOUS REVENUE 300,000 - - (300,000)
Intergovernmental 418,900 - - (418,900)
TOTAL - GRANT FUND - 418,900 - (418,900)
171 LANDSCAPE MAINTENANCE DIST 1
49102 CURRENT UNSECURED PROP TAX 400 - 400 -
49111 CURRENT ASSESSMENT 453,000 447,644 475,300 22,300 49112 PRIOR YEAR ASSESSMENT 4,800 4,710 4,800 -
Tax And Assessments 458,200 452,354 480,500 22,300
49311 INTEREST ON INVESTMENTS 1,900 3,489 1,900 -
Use of Money and Property 1,900 3,489 1,900 -
4 Attachment II
FUND/

ACCT ACCOUNT DESCRIPTION
2024

ACTUALS
2025 ADJUSTED
BUDGET
2026

PROPOSED CHANGE

CITY OF LOMA LINDA

SUMMARY OF PROJECTED REVENUES
FISCAL YEAR 2025-2026
FUND
NAME
49803 REFUNDS & REIMBURSEMENTS 100 - 100 -
Other 100 - 100 -
49520 TRANSFERS IN 258,700 120,000 175,000 (83,700)
Operating Transfer In 258,700 120,000 175,000 (83,700)
TOTAL - LANDSCAPE MAINTENANCE DIST 1 575,843 718,900 657,500 (61,400) 172 STREET LIGHTING DISTRICT FUND
49111 CURRENT ASSESSMENT 365,200 358,167 365,200 -
49112 PRIOR YEAR ASSESSMENT 7,100 7,084 7,100 -
Intergovernmental 372,300 365,250 372,300 -
49311 INTEREST ON INVESTMENTS 1,200 3,182 1,200 -
Use of Money and Property 1,200 3,182 1,200 -
49803 REFUNDS & REIMBURSEMENTS 100 - 100 -
Other 100 - 100 -
49520 TRANSFERS IN - - 110,000 110,000
Operating Transfer In - - 110,000 110,000
TOTAL - STREET LIGHTING DISTRICT FUND 368,432 373,600 483,600 110,000 180 LOMA LINDA HOUSING AUTHORITY
49311 INTEREST ON INVESTMENTS 58,100 56,214 58,100 -
49312 INTERES FROM FISCAL AGENT - - - -
49314 INTEREST FROM LOANS 140,000 130,724 140,000 -
49315 LEASE INCOME - - - -
49801 CREDIT CARD PROCESSING FEE 100 4 100 -
Use of Money and Property 198,200 186,942 198,200 -
49803 REFUNDS & REIMBURSEMENTS - - - -
49804 MISCELLANEOUS REVENUE 2,500 2,517 3,500 1,000
Other 2,500 2,517 3,500 1,000
49840 BOND PROCESSING FEES 1,400 1,438 1,400 -
Proceeds From Ltd 1,400 1,438 1,400 -
TOTAL - LOMA LINDA HOUSING AUTHORITY 202,100 190,897 203,100 1,000 250 LOMA LINDA PUB FIN AUTHORITY
49311 INTEREST ON INVESTMENTS 1,700 1,641 1,700 -
Use of Money and Property 1,700 1,641 1,700 -
TOTAL - LOMA LINDA PUB FIN AUTHORITY 1,641 1,700 1,700 - 304 PARK CAPITAL FUND
49311 INTEREST ON INVESTMENTS 41,200 9,636 41,200 -
49822 SALE OF ASSETS - 100,104 - -
Use of Money and Property 41,200 109,740 41,200 -
49409 DEVELOPER FEES 1,678,000 594,864 1,348,600 (329,400) 49411 OPEN SPACE ACQ-DEVELOPER FEES 394,500 11,488 367,200 (27,300) Developer Contribution 2,072,500 606,352 1,715,800 (356,700) TOTAL - PARK CAPITAL FUND 716,092 2,113,700 1,757,000 (356,700) 309 STORM DRAIN FUND
49311 INTEREST ON INVESTMENTS 50,700 47,502 50,700 -
Use of Money and Property 50,700 47,502 50,700 -
5 Attachment II
FUND/

ACCT ACCOUNT DESCRIPTION
2024

ACTUALS
2025 ADJUSTED
BUDGET
2026

PROPOSED CHANGE

CITY OF LOMA LINDA

SUMMARY OF PROJECTED REVENUES
FISCAL YEAR 2025-2026
FUND
NAME
49481 STORM DRAIN FEES 230,200 63,049 199,000 (31,200)
Charges For Services 230,200 63,049 199,000 (31,200)
TOTAL - STORM DRAIN FUND 110,550 280,900 249,700 (31,200) 312 TRAFFIC IMPACT CAPITAL FUND
49311 INTEREST ON INVESTMENTS 61,700 53,985 61,700 -
Use of Money and Property 61,700 53,985 61,700 -
49409 DEVELOPER FEES 493,400 99,947 319,200 (174,200)
49412 FAIR SHARE CONTRIBUTION - 53,715 - -
Developer Contribution 493,400 153,662 319,200 (174,200) TOTAL - TRAFFIC IMPACT CAPITAL FUND 207,647 555,100 380,900 (174,200) 315 FIRE FACILITIES FUND
49311 INTEREST ON INVESTMENTS 73,400 66,813 73,400 -
Use of Money and Property 73,400 66,813 73,400 -
49409 DEVELOPER FEES 365,900 59,610 278,600 (87,300)
Developer Contribution 365,900 59,610 278,600 (87,300)
TOTAL - FIRE FACILITIES FUND 126,423 439,300 352,000 (87,300) 316 GENERAL FACILITIES FUND
49311 INTEREST ON INVESTMENTS 100 2,493 100 -
Use of Money and Property 100 2,493 100 -
49409 DEVELOPER FEES 45,800 12,667 37,400 (8,400)
Developer Contribution 45,800 12,667 37,400 (8,400)
TOTAL - GENERAL FACILITIES FUND 15,160 45,900 37,500 (8,400) 318 PUBLIC MEETING FACILITIES
49311 INTEREST ON INVESTMENTS 38,900 30,085 38,900 -
Use of Money and Property 38,900 30,085 38,900 -
49409 DEVELOPER FEES 387,700 137,439 311,600 (76,100)
Developer Contribution 387,700 137,439 311,600 (76,100) TOTAL - PUBLIC MEETING FACILITIES 167,524 426,600 350,500 (76,100) 319 PUBLIC LIBRARY FACILITIES
49311 INTEREST ON INVESTMENTS 1,300 1,286 1,300 -
Use of Money and Property 1,300 1,286 1,300 -
TOTAL - PUBLIC LIBRARY FACILITIES 1,286 1,300 1,300 -
323 ART IN PUBLIC PLACES
49311 INTEREST ON INVESTMENTS 9,200 6,960 9,200 -
Use of Money and Property 9,200 6,960 9,200 -
49409 DEVELOPER FEES 148,200 57,021 569,700 421,500
Developer Contribution 148,200 57,021 569,700 421,500
TOTAL - ART IN PUBLIC PLACES 63,981 157,400 578,900 421,500 328 FEDERAL/STATE CONSTRUCTION
49311 INTEREST ON INVESTMENTS 2,400 2,319 2,400 -
Use of Money and Property 2,400 2,319 2,400 -
6 Attachment II
FUND/

ACCT ACCOUNT DESCRIPTION
2024

ACTUALS
2025 ADJUSTED
BUDGET
2026

PROPOSED CHANGE

CITY OF LOMA LINDA

SUMMARY OF PROJECTED REVENUES
FISCAL YEAR 2025-2026
FUND
NAME
49360 STATE GRANTS - - - -
49803 REFUNDS & REIMBURSEMENTS - - - -
Intergovernmental - - - -
TOTAL - FEDERAL/STATE CONSTRUCTION 2,319 2,400 2,400 -
343 SPECIAL PROJECTS CONSTN FUND
49311 INTEREST ON INVESTMENTS 73,600 103,462 73,600 -
Use of Money and Property 73,600 103,462 73,600 -
49520 TRANSFERS IN - - - -
Operating Transfer In - - - -
49854 LOAN REPAYMENT 1,065,400 1,065,446 1,065,400 -
Proceeds From Ltd 1,065,400 1,065,446 1,065,400 -
TOTAL - SPECIAL PROJECTS CONSTN FUND 1,168,908 1,139,000 1,139,000 - 345 CAPITAL PROJ SA BOND PROCEEDS
49904 CONTRIB/COST SHARE-OTHER GOVT - - - -
Intergovernmental - - - -
49311 INTEREST ON INVESTMENTS 17,800 23,542 17,800 -
Use of Money and Property 17,800 23,542 17,800 -
TOTAL - CAPITAL PROJ SA BOND PROCEEDS 23,542 17,800 17,800 - 405 SEWER ENTERPRISE FUND
49311 INTEREST ON INVESTMENTS 141,000 124,635 141,000 - Use of Money and Property 141,000 124,635 141,000 -
49472 LOMA LINDA SEWER SVC CHARGE 2,200,000 2,203,312 2,200,000 - 49473 SAN BERNARDINO SEWER SVC CHARG 3,223,600 2,873,607 3,223,600 - 49474 INVOICED SERVICES LL 528,200 496,591 528,200 -
49475 INVOICED SEVICES SB 676,400 585,767 676,400 -
49803 REFUNDS & REIMBURSEMENTS 2,000 1,203 - (2,000)
49804 MISCELLANEOUS REVENUE 82,600 75,087 82,600 -
Charges For Services 6,712,800 6,235,568 6,710,800 (2,000) 49520 TRANSFERS IN - 182,222 - -
Operating Transfer In - 182,222 - -
TOTAL - SEWER ENTERPRISE FUND 6,542,424 6,853,800 6,851,800 (2,000) 417 SEWER CAPITAL FUND
49311 INTEREST ON INVESTMENTS 11,500 18,640 11,500 -
Use of Money and Property 11,500 18,640 11,500 -
49409 DEVELOPER FEES 354,400 87,315 232,300 (122,100)
Developer Contribution 354,400 87,315 232,300 (122,100) TOTAL - SEWER CAPITAL FUND 105,955 365,900 243,800 (122,100) 438 WATER ACQUISITION - EXPANSION
49311 INTEREST ON INVESTMENTS 91,600 139,514 91,600 -
49313 INTEREST FROM OTHER AGENCIES 30,000 31,526 30,000 - Use of Money and Property 121,600 171,040 121,600 -
49782 WATER DEVELOPMENT FEES 1,751,400 461,280 1,143,800 (607,600) Charges For Services 1,751,400 461,280 1,143,800 (607,600) TOTAL - WATER ACQUISITION - EXPANSION 632,320 1,873,000 1,265,400 (607,600) 7 Attachment II
FUND/

ACCT ACCOUNT DESCRIPTION
2024

ACTUALS
2025 ADJUSTED
BUDGET
2026

PROPOSED CHANGE

CITY OF LOMA LINDA

SUMMARY OF PROJECTED REVENUES
FISCAL YEAR 2025-2026
FUND
NAME
440 LL CONNECTED COMMUNITIES PROG
49311 INTEREST ON INVESTMENTS 11,500 9,091 11,500 -
Use of Money and Property 11,500 9,091 11,500 -
49520 TRANSFERS IN - - - -
Operating Transfer In - - - -
49455 NETWORK INFRA. CERTIFICATION 8,400 7,650 7,300 (1,100) 49530 INTERNET ACCESS 83,100 79,906 83,100 -
49531 COMMERCIAL SERVICES 223,600 219,594 130,600 (93,000) 49532 TECHNICAL SERVICES 22,900 20,880 22,900 -
49770 MISCELLANEOUS SERVICES 400 - 100 (300)
49803 REFUNDS & REIMBURSEMENTS 100 - 100 -
49804 MISCELLANEOUS REVENUE 1,600 1,173 1,200 (400)
Charges For Services 340,100 329,202 245,300 (94,800)
TOTAL - LL CONNECTED COMMUNITIES PRO 351,600 338,293 256,800 (94,800) 465 WATER ENTERPRISE FUND
49310 INTEREST ON LEASES - GASB 87 49,000 55,154 42,400 (6,600) 49311 INTEREST ON INVESTMENTS 227,000 189,443 227,000 - 49312 INTERES FROM FISCAL AGENT 12,000 13,262 12,000 -
49315 LEASE INCOME - - - -
49318 LEASE INCOME - GASB 87 77,000 89,473 64,200 (12,800) Use of Money and Property 365,000 347,333 345,600 (19,400) 49520 TRANSFERS IN - 5,989,343 - -
Operating Transfer In - 5,989,343 - -
49700 WATER SALES 7,351,000 6,608,938 8,086,100 735,100 49710 UTILITY SERVICE (INVOICED) 20,000 22,867 20,000 - 49741 INSTALLATION - CONNECTION FEES 37,000 4,815 37,000 - 49742 UTILITY ACCOUNT SETUP FEE 29,300 26,415 29,300 -
49770 MISCELLANEOUS SERVICES 5,000 5,749 5,000 -
Charges For Services 7,442,300 6,668,784 8,177,400 735,100 49775 HYDRANT METER RENTAL 10,000 10,213 10,000 -
49803 REFUNDS & REIMBURSEMENTS 440,000 544,017 440,000 - 49804 MISCELLANEOUS REVENUE 101,800 92,484 101,800 -
49824 DAMAGE CLAIM RECOVERIES 14,200 - 7,000 (7,200)
49827 GAIN ON ASSET DISPOSAL - - - -
Other 566,000 646,713 558,800 (7,200)
TOTAL - WATER ENTERPRISE FUND 13,652,173 8,373,300 9,081,800 708,500 GRAND TOTAL $ 58,081,000 56,121,975 $ 57,064,200 $ $ (1,016,800) 8 Attachment III

ACCT FUND - DEPT
ACTUAL
2023/2024

REVISED
2024/2025

PROPOSED
2025/2026
CHANGE
Increase
(Decrease)
% of General
Fund

GENERAL FUND

ADMINISTRATION
0011000 CITY COUNCIL 194,77 209,20 7 208,30 0 (900) 0 0.72% 0011100 CITY CLERK 164,81 207,90 7 242,00 0 34,10 0 0.83% 0 0011200 CITY MANAGER 419,37 645,70 0 872,70 0 227,00 0 3.00% 0 0011400 FINANCE 481,979 707,70 759,00 0 51,30 0 2.61% 0 0011500 INFORMATION SYSTEMS 150,32 156,50 0 174,10 0 17,60 0 0.60% 0 0011940 GENERAL GOVERNMENT 1,153,50 998,698 1,034,00 0 (119,500) 0 3.56% 0012000 POLICE SERVICES 7,480,54 7,436,60 2 7,395,80 0 (40,800) 0 25.43% 0015500 SENIOR CENTER 58,477 212,30 86,50 0 (125,800) 0 0.30% ADMINISTRATION 9,948,98 10,729,40 0 10,772,40 0 43,00 0 37.04% 0

COMMUNITY DEVELOPMENT
0011600 PLANNING 392,31 558,20 6 586,10 0 27,90 0 2.02% 0 0011650 PLANNING - BUILDING & SAFETY 446,815 605,000 643,800 38,800 2.21% COMMUNITY DEVELOPMENT 839,131 1,163,200 1,229,900 66,700 4.23%

FIRE DEPARTMENT
0012050 CODE ENFORCEMENT 211,867 309,300 350,000 40,700 1.20% 0012060 PARKING CONTROL 218,352 266,600 253,700 (12,900) 0.87% 0012070 FIRE PREVENTION 366,640 459,000 442,300 (16,700) 1.52% 0012110 FIRE & RESCUE SERVICES 8,813,54 10,140,20 7 9,919,80 0 (220,400) 0 34.11% 0012130 DISASTER PREPAREDNESS 218,685 286,70 254,60 0 (32,100) 0 0.88% FIRE DEPARTMENT 9,829,09 11,461,80 0 11,220,40 0 (241,400) 0 38.58%

PUBLIC WORKS
0013030 STREETS & TRAFFIC SAFETY 334,40 296,289 276,40 0 (58,000) 0 0.95% 0013100 ENGINEERING 289,699 328,10 353,50 0 25,40 0 1.22% 0 0013200 STREET MAINTENANCE 1,103,21 1,165,70 7 928,50 0 (237,200) 0 3.19% 0013400 FACILITIES MAINTENANCE 576,812 628,50 534,80 0 (93,700) 0 1.84% 0013600 REFUSE 1,882,39 1,934,60 2 2,015,80 0 81,20 0 6.93% 0 0013610 RECYCLING 52,22 56,90 0 57,30 0 400 0 0.20%
0014200 PARKS 1,167,88 1,842,60 1 1,694,50 0 (148,100) 0 5.83% 0014400 VEHICLE MAINTENANCE 0 - - - 0.00%
PUBLIC WORKS 5,368,51 6,290,80 1 5,860,80 0 (430,000) 0 20.15% TOTAL - GENERAL FUND 25,985,71 29,645,20 3 29,083,50 0 (561,700) 0 100.0%

ENTERPRISE OPERATION FUNDS

SEWER OPERATIONS
4053500 SEWER 6,178,30 7,146,80 3 7,275,50 0 128,70 0 0 SEWER OPERATIONS TOTAL 6,178,30 7,146,80 3 7,275,50 0 128,70 0 0

LL CONNECTED COMMUNITIES
4405900 LL CONNECTED COMMUNITIES PROG 1,025,31 1,191,10 1 1,193,90 0 2,80 0 0 LL CONNECTED COMMUNITIES TOTAL 1,025,31 1,191,10 1 1,193,90 0 2,800 0

WATER OPERATIONS
4657000 WATER ADMINISTRATION 9,663,86 3,711,50 7 3,864,40 0 152,90 0 0 4657010 WATER PRODUCTION 3,823,51 5,074,30 6 5,076,70 0 2,40 0 0 4657020 WATER TRANSMISSION & DISTRIBTN 942,23 1,763,80 7 938,60 0 (825,200) 0 4657030 WATER - METERS 306,90 453,90 8 472,90 0 19,00 0 0 WATER OPERATIONS TOTAL 14,736,52 11,003,50 8 10,352,60 0 (650,900) 0 TOTAL - ENTERPRISE OPERATION FUNDS 21,940,14 19,341,40 2 18,822,00 0 (519,400) 0

ENTERPRISE CAPITAL FUNDS

SEWER CAPITAL
4173510 SEWER CAPITAL 370,50 217,755 286,80 0 (83,700) 0 SEWER CAPITAL TOTAL 217,755 370,50 286,80 0 (83,700) 0

WATER CAPITAL
4387200 WATER IMPROVEMENTS 7,257,54 1,630,80 6 1,689,60 0 58,80 0 0 WATER CAPITAL TOTAL 7,257,54 1,630,80 6 1,689,60 0 58,80 0 0 TOTAL - ENTERPRISE CAPITAL FUNDS 7,475,30 2,001,30 1 1,976,40 0 (24,900) 0

CITY OF LOMA LINDA

SUMMARY OF PROPOSED EXPENDITURE BUDGET
FISCAL YEAR 2025/2026
Attachment III

ACCT FUND - DEPT
ACTUAL
2023/2024

REVISED
2024/2025

PROPOSED
2025/2026
CHANGE
Increase
(Decrease)
% of General
Fund

CITY OF LOMA LINDA

SUMMARY OF PROPOSED EXPENDITURE BUDGET
FISCAL YEAR 2025/2026

SPECIAL REVENUE FUNDS
1066300 TRAFFIC SAFETY 55,20 48,121 55,20 0 - 0
1077300 GAS TAX 1,322,87 1,355,40 4 1,378,70 0 23,30 0 0 1085330 CASp - CERT & TRAINING 662 1,00 1,00 0 - 0
1265340 MEASURE I 613,479 750,80 675,00 0 (75,800) 0
1275345 MEASURE I MSART 191,51 587,60 0 - 0 (587,600)
1292800 TRAFFIC CONGESTION RELIEF GRANT 1,90 - - 0 (1,900) 1715200 LANDSCAPE MAINTENANCE DIST 1 533,852 769,70 722,30 0 (47,400) 0 1725100 STREET LIGHT DISTRICT 459,10 389,080 489,40 0 30,30 0 0 TOTAL - SPECIAL REVENUE FUNDS 3,099,57 3,980,70 9 3,321,60 0 (659,100) 0

GRANT FUNDS
1105365 AIR QUALITY MGMT DISTRICT 38,685 29,20 29,20 0 - 0 1325400 CDBG GRANT 329,01 131,00 6 125,00 0 (6,000) 0
1355430 C.O.P.S. 257,819 233,40 240,10 0 6,70 0 0
1375360 MISC GRANTS 16,81 418,80 0 - 0 (418,800)
3283300 FEDERAL/STATE CONSTRUCTION - - - -
TOTAL - GRANT FUNDS 642,331 812,40 394,30 0 (418,100) 0

CAPITAL PROJECTS FUNDS
3045320 PARK ACQUISITION & DEVELOPMENT 348,00 43,501 960,00 0 612,00 0 0 3095350 STORM DRAIN 15,421 75,30 573,60 0 498,30 0 0
3122340 TRAFFIC IMPACT CAPITAL 146,765 445,30 1,040,80 0 595,50 0 0 3162350 GENERAL FACILITIES 162,311 23,90 23,90 0 - 0
3232550 ART IN PUBLIC PLACES 54,78 59,80 4 59,80 0 - 0
3435980 SPECIAL PROJECTS CONSTRUCTION 15,931 18,60 - 0 (18,600) 3452400 CAPITAL PROJ SA BOND PROCEEDS 510,87 23,90 4 23,90 0 - 0 TOTAL - CAPITAL PROJECTS FUNDS 949,58 994,80 7 2,682,00 0 1,687,20 0 0

PUBLIC FINANCING AUTHORITY
2507500 PUBLIC FINANCING AUTHORITY - 400 400 -
TOTAL - PUBLIC FINANCING AUTHORITY - 400 400 -

LOMA LINDA HOUSING AUTHORITY
1801800 LOMA LINDA HOUSING AUTHORITY 62,82 175,00 4 774,00 0 599,00 0 0 TOTAL - LOMA LINDA HOUSING AUTHORITY 62,82 175,00 4 774,00 0 599,00 0 0 TOTAL - CITY 60,155,47 $ 56,951,20 8 $ 57,054,20 0 $ 103,00 0 $ 0 Attachment IV
ACCT FUND - DEPT PERSONNEL M & O CAPITAL TOTAL % CITY % GF

GENERAL FUND

ADMINISTRATION
0011000 CITY COUNCIL 154,100 51,500 2,700 208,300 0.37% 0.72% 0011100 CITY CLERK 172,500 66,800 2,700 242,000 0.42% 0.83% 0011200 CITY MANAGER 661,300 207,000 4,400 872,700 1.53% 3.00% 0011400 FINANCE 409,300 341,200 8,500 759,000 1.33% 2.61% 0011500 INFORMATION SYSTEMS 114,300 42,200 17,600 174,100 0.31% 0.60% 0011940 GENERAL GOVERNMENT 40,300 993,700 - 1,034,000 1.81% 3.56% 0012000 POLICE SERVICES - 7,391,700 4,100 7,395,800 12.96% 25.43% 0015500 SENIOR CENTER - 85,100 1,400 86,500 0.15% 0.30% ADMINISTRATION 1,551,800 9,179,200 41,400 10,772,400 18.88% 37.04%

COMMUNITY DEVELOPMENT
0011600 PLANNING 406,700 172,400 7,000 586,100 1.03% 2.02% 0011650 PLANNING - BUILDING & SAFETY 164,500 475,600 3,700 643,800 1.13% 2.21% COMMUNITY DEVELOPMENT 571,200 648,000 10,700 1,229,900 2.16% 4.23%

FIRE DEPARTMENT
0012050 CODE ENFORCEMENT 166,500 179,400 4,100 350,000 0.61% 1.20% 0012060 PARKING CONTROL 182,700 67,100 3,900 253,700 0.44% 0.87% 0012070 FIRE PREVENTION 300,900 137,500 3,900 442,300 0.78% 1.52% 0012110 FIRE & RESCUE SERVICES 7,843,200 2,068,600 8,000 9,919,800 17.39% 34.11% 0012130 DISASTER PREPAREDNESS 180,600 69,800 4,200 254,600 0.45% 0.88% FIRE DEPARTMENT 8,673,900 2,522,400 24,100 11,220,400 19.67% 38.58%

PUBLIC WORKS
0013030 STREETS & TRAFFIC SAFETY 117,300 155,000 4,100 276,400 0.48% 0.95% 0013100 ENGINEERING 230,400 120,400 2,700 353,500 0.62% 1.22% 0013200 STREET MAINTENANCE 416,200 504,500 7,800 928,500 1.63% 3.19% 0013400 FACILITIES MAINTENANCE 130,300 402,400 2,100 534,800 0.94% 1.84% 0013600 REFUSE 158,500 1,855,200 2,100 2,015,800 3.53% 6.93% 0013610 RECYCLING 34,700 22,100 500 57,300 0.10% 0.20%
0014200 PARKS MAINTENANCE 1,059,100 621,800 13,600 1,694,500 2.97% 5.83% 0014400 VEHICLE MAINTENANCE - - - - 0.00% 0.00%
PUBLIC WORKS 2,146,500 3,681,400 32,900 5,860,800 10.27% 20.15% TOTAL - GENERAL FUND 12,943,400 16,031,000 109,100 29,083,500 50.98% 100.00%

ENTERPRISE OPERATION FUNDS

SEWER OPERATIONS
4053500 SEWER 1,085,600 5,805,000 384,900 7,275,500 12.75% SEWER OPERATIONS 1,085,600 5,805,000 384,900 7,275,500 12.75%

LL CONNECTED COMMUNITIES
4405900 LL CONNECTED COMMUNITIES PROG 78,400 1,065,500 50,000 1,193,900 2.09% LL CONNECTED COMMUNITIES 78,400 1,065,500 50,000 1,193,900 2.09%

WATER OPERATIONS
4657000 WATER ADMINISTRATION 1,018,700 2,833,700 12,000 3,864,400 6.77% 4657010 WATER PRODUCTION 886,700 3,131,500 1,058,500 5,076,700 8.90% 4657020 WATER TRANSMISSION & DISTRIBTN 556,200 369,700 12,700 938,600 1.65% 4657030 WATER - METERS 245,500 222,000 5,400 472,900 0.83% WATER OPERATIONS 2,707,100 6,556,900 1,088,600 10,352,600 18.15% TOTAL - ENTERPRISE OPERATION FUNDS 3,871,100 13,427,400 1,523,500 18,822,000 32.99%

ENTERPRISE CAPITAL FUNDS

SEWER FACILITIES
4173510 SEWER FACILITIES - 196,800 90,000 286,800 0.50% SEWER FACILITIES - 196,800 90,000 286,800 0.50%

WATER IMPROVEMENTS
4387200 WATER IMPROVEMENTS - 449,600 1,240,000 1,689,600 2.96% WATER IMPROVEMENTS - 449,600 1,240,000 1,689,600 2.96%
TOTAL - ENTERPRISE CAPITAL FUNDS - 646,400 1,330,000 1,976,400 3.46%

CITY OF LOMA LINDA
FISCAL YEAR 2025/2026 EXPENDITURES

PROPOSED BUDGET

BY FUND AND DEPARTMENT
Attachment IV
ACCT FUND - DEPT PERSONNEL M & O CAPITAL TOTAL % CITY % GF

CITY OF LOMA LINDA
FISCAL YEAR 2025/2026 EXPENDITURES

PROPOSED BUDGET

BY FUND AND DEPARTMENT

SPECIAL REVENUE FUNDS
1066300 TRAFFIC SAFETY - 55,200 - 55,200 0.10%
1077300 GAS TAX - 723,700 655,000 1,378,700 2.42%
1085330 CASp CERT - 1,000 - 1,000 0.00%
1265340 MEASURE I - - 675,000 675,000 1.18%
1275345 MEASURE I MSART - - - - 0.00%
1292800 TRAFFIC CONGESTION RELIEF GRANT - - - - 0.00%
1715200 LANDSCAPE MAINTENANCE DIST 1 - 720,900 1,400 722,300 1.27% 1725100 STREET LIGHT DISTRICT 10,800 477,100 1,500 489,400 0.86% TOTAL - SPECIAL REVENUE FUNDS 10,800 1,977,900 1,332,900 3,321,600 5.82%

GRANT FUNDS
1105365 AIR QUALITY MGMT DISTRICT - 29,200 - 29,200 0.05% 1215367 AMER RESCUE PLAN ACT - - - - 0.00%
1325400 CDBG GRANT - - 125,000 125,000 0.22%
1355430 C.O.P.S. - 240,100 - 240,100 0.42%
1375360 MISC GRANTS - - - - 0.00%
TOTAL - GRANT FUNDS - 269,300 125,000 394,300 0.69%

CAPITAL PROJECTS FUNDS
3045320 PARK ACQUISITION & DEVELOPMENT - 160,000 800,000 960,000 1.68% 3095350 STORM DRAIN - 93,600 480,000 573,600 1.01%
3122340 TRAFFIC IMPACT CAPITAL - 169,800 871,000 1,040,800 1.82% 3162350 GENERAL FACILITIES - 3,900 20,000 23,900 0.04%
3232550 ART IN PUBLIC PLACES - 9,800 50,000 59,800 0.10% 3435980 SPECIAL PROJECTS CONSTRUCTION FUND - - - - 0.00% 3452400 CAPITAL PROJ SA BOND PROCEEDS - 3,900 20,000 23,900 0.04% TOTAL - CAPITAL PROJECTS FUNDS - 441,000 2,241,000 2,682,000 4.70%

PUBLIC FINANCING AUTHORITY
2507500 PUBLIC FINANCING AUTHORITY - 400 - 400
TOTAL - PUBLIC FINANCING AUTHORITY - - 400 400 0.00%

LOMA LINDA HOUSING AUTHORITY
1801800 LOMA LINDA HOUSING AUTHORITY - 722,600 51,400 774,000 1.36% TOTAL LOMA LINDA HOUSING AUTHORITY 722,600 - 51,400 774,000 1.36% TOTAL - CITY $ 33,516,000 16,825,300 $ 6,712,900 $ 57,054,200 $ 100%

CITY OF LOMA LINDA
FISCAL YEAR 2025-2026

PROPOSED BUDGET

TABLE OF CONTENTS
Summary of Revenues and Other Sources, and Expenditures and Uses of Budget Resources 4 Schedule of Transfers and Loan Transactions 6
Organizational Structure 7
Principal Officials 8
Funds Summary Overview 9
Citywide Budget Summary - All Funds 10
General Fund 16
Departments Summary 50
City Council (0011000) 51
City Clerk (0011100) 56
City Manager (0011200) 61
Finance (0011400) 67
Information Systems (0011500) 73
General Government (0011940) 78
Police Services (0012000) 83
Senior Center (0015500) 87
Planning (0011600) 91
Building and Safety (0011650) 96
Code Enforcement (0012050) 101
Parking Control (0012060) 106
Fire Prevention (0012070) 112
Fire & Rescue Services (0012110) 118
Disaster Preparedness (0012130) 126
Streets & Traffic Safety (0013030) 131
Engineering (0013100) 137
Street Maintenance (0013200) 143
Facilities Maintenance (0013400) 149
Refuse (0013600) 155
Recycling (0013610) 160
Parks Maintenance (0014200) 164
Vehicle Maintenance (0014400) 171
Sewer Enterprise (4053500) 177
Loma Linda Connected Communities Program (LLCCP) (4405900) 186 Water Enterprise - Summary 191
Water Administration (4657000) 193
Water Production (4657010) 202
Water Transmission & Distribution (4657020) 209
Water Meters (4657030) 214
Sewer Capital Fund (4173510) 219
Water Acquisition (4387200) 222
Traffic Safety (1066300) 225
Gas Tax (1077300) 227
Accessibility Compliance (1085330) 230
Measure "I" (1265340) 231
Measure "I" MSART (1275345) 234
Landscape Maintenance District (1715200) 235
Street Lighting District (1725100) 239
Air Quality Improvement (1105365) 244
Community Development Block Grant (1325400) 247
C.O.P.S Grant (1355430) 250
Miscellaneous Grants (1375360) 253
Park Development (3045320) 255
Storm Drain (3095350) 258
Traffic Impact (3122340) 261
General Facilities (3162350) 264
Art in Public Places (3232550) 267
Federal/State Construction (3283300) 270
Special Projects Construction (3435980) 271
Capital Projects SA Bond Proceeds (3452400) 272
Public Financing Authority (2507500) 275
Loma Linda Housing Authority (1801800) 277
Summary of Estimated Available Revenues and Other Sources, and Expenditures and Uses of Budget Resources
Fund Description
JULY 1, 2025
Estimated
Beginning
Available Cash
Balance
FY 2025-26
Projected
Revenues
and Other
Resources
FY 2025-26
Proposed
Expenditures
and Other
Uses
JUNE 30,
2026
Estimated
Ending
Available
Cash
Balance
Net Change
001 GENERAL FUND-UNASSIGNED $16,074,773 $28,625,000 $29,083,500 $15,616,273 ($458,500) 002 GENERAL FUND-ASSIGNED 1,250,000 - 1,250,000 -
002 GENERAL FUND-COMMITTED 2,000,000 - - 2,000,000 -
Total General Fund 19,324,773 28,625,000 29,083,500 18,866,273 (458,500)

ENTERPRISE FUNDS
405 SEWER UTILITY 1,741,349 6,851,800 7,265,696 1,327,453 (413,896) 440 LL CONNECTED COMMUNITIES 291,681 818,700 1,048,900 61,481 (230,200) 465 WATER UTILITY OPERATIONS 4,007,691 9,234,196 8,937,700 4,304,187 296,496 Total ENTERPRISE FUNDS 6,040,721 16,904,696 17,252,296 5,693,121 (347,600)

ENTERPRISE CAPITAL FUNDS
417 SEWER CAPITAL FACILITIES 340,793 243,800 286,800 297,793 (43,000) 438 WATER CAPITAL ACQUISITION 2,637,572 1,839,100 2,189,600 2,287,072 (350,500) Total ENTERPRISE CAPITAL FUNDS 2,978,365 2,082,900 2,476,400 2,584,865 (393,500)

SPECIAL REVENUES FUNDS
103 HOUSING IN LIEU 220,188 9,600 - 229,788 9,600
106 TRAFFIC SAFETY - 55,200 55,200 - -
107 GAS TAX 223,229 1,399,800 1,378,700 244,329 21,100
108 CASp CERT & TRAINING 48,409 7,100 1,000 54,509 6,100 126 MEASURE "I" (2010-2040) 377,484 690,300 675,000 392,784 15,300 127 MEASURE "I" - MSART (111,737) 391,100 - 279,363 391,100 130 ASSET FORFEITURE - FEDERAL 2 - - 2 -
Total SPECIAL REVENUES FUNDS 757,575 2,553,100 2,109,900 1,200,775 443,200

SPECIAL ASSESSMENT DISTRICTS
171 LANDSCAPE MAINT DISTRICT 77,035 657,500 722,300 12,235 (64,800) 172 STREET LIGHTING ASSESSMENT DIST. 8,317 483,600 489,400 2,517 (5,800) Total SPECIAL ASSESSMENT DISTRICTS 85,352 1,141,100 1,211,700 14,752 (70,600) GRANTS
110 AQMD FEES 5,500 32,700 29,200 9,000 3,500
328 FEDERAL/STATE CONST. GRANTS 62,529 2,400 - 64,929 2,400 129 TRAFFIC CONGESTION RELIEF GRANT 56 - - 56 -
132 COMMUNITY DEV BLOCK GRANT (262) 125,200 125,000 (62) 200 135 CITIZENS' OPTION PUBLIC SAFETY 359,841 213,700 240,100 333,441 (26,400) 137 GRANT FUND (6,958) - - (6,958) -
Total Grants 420,706 374,000 394,300 400,406 (20,300)

REDEMPTION FUNDS
220 SEWER ASSESSMENT DIST 72-1 - - - - -
Summary of Revenues and Other Sources, and Expenditures and Uses of Budget Resources City of Loma Linda | FY 2025-2026 Proposed Budget Page 4 221 1978 WATER BONDS 12,756 - - 12,756 -
Total REDEMPTION FUNDS 12,756 - - 12,756 -

CAPITAL FUNDS
304 PARKS DEVELOPMENT 2,510,402 1,757,000 1,360,000 2,907,402 397,000 309 STORM DRAIN 1,486,097 249,700 573,600 1,162,197 (323,900) 312 TRAFFIC IMPACT 1,487,335 380,900 1,040,800 827,435 (659,900) 113 PUBLIC IMPROVEMENTS 72,085 2,800 - 74,885 2,800
315 FIRE FACILITIES 2,222,701 352,000 - 2,574,701 352,000 316 GENERAL FACILITIES 7,285 37,500 23,900 20,885 13,600 318 PUBLIC MEETING FACILITIES 1,324,711 350,500 - 1,675,211 350,500 319 PUBLIC LIBRARY FACILITIES 34,654 1,300 - 35,954 1,300 323 ART IN PUBLIC PLACES 307,543 578,900 59,800 826,643 519,100 124 REGIONAL TRANSPORTATION 14,960,959 1,599,200 - 16,560,159 1,599,200 343 SPECIAL PROJECTS 2,413,428 2,039,000 - 4,452,428 2,039,000 345 CAPITAL PROJECTS SA BOND PROCEEDS 360,338 17,800 23,900 354,238 (6,100) Total CAPITAL FUNDS 27,187,538 7,366,600 3,082,000 31,472,138 4,284,600

LOMA LINDA PUBLIC FINANCING AUTHORITY
250 PUBLIC FINANCING AUTHORITY 43,856 1,700 400 45,156 1,300 Total PUBLIC FINANCING AUTHORITY 43,856 1,700 400 45,156 1,300

LOMA LINDA HOUSING AUTHORITY
180 LOMA LINDA HOUSING AUTHORITY 1,671,721 203,100 774,000 1,100,821 (570,900) Total LOMA LINDA HOUSING AUTHORITY 1,671,721 203,100 774,000 1,100,821 (570,900) TOTAL CITY $58,523,363 $59,252,196 $56,384,496 $61,391,063 $2,867,700 Summary of Revenues and Other Sources, and Expenditures and Uses of Budget Resources City of Loma Linda | FY 2025-2026 Proposed Budget Page 5 TO/FROM GENERAL FUND (001):

Transfers From:

Traffic Safety Fund (106) $55,200
To reimburse General Fund parking program
operational costs
Gas Tax Fund (107) 723,700
To reimburse General Fund street
maintenance costs
Citizens' Option Public Safety Grant (COPS) (135) 153,300 To cover qualified expenditures in Police
budget
Total Transfers-in to General Fund 932,200
Transfers To:

Landscape Maintenance District (171) 175,000 To assist with operations Streetlighting Assessment District (172) 110,000 To assist with operations Total Transfers-Out from General Fund 285,000
TO LL CONNECTED COMMUNITIES (440):

Loan Proceeds From:

Successor Agency to the Redevelopment Agency (556)
561,900
To refinance Unpaid Interest on loans from
Merged RDA Project Area (Non-Cash)
Total Loan Proceds LLCCP Fund 561,900
TO WATER UTILITY FUND (465):

Transfers From:

Sewer Enterprise (405) 152,396 Repayment of advance
Total Transfers-in to Water Fund 152,396
TO WATER CAPITAL FUND (438)
Transfers From:

Successor Agency to the Redevelopment Agency (556) 573,700 Repayment of outstanding loan balance Total loan Proceeds Water Capital Find 573,700
TO SPECIAL PROJECTS FUND (343)
Transfers From:

Water Capital Acquisition Fund (438) 500,000 Repayment of advance Parks Development Fund (304) 400,000 Repayment of advance Successor Agency to the Redevelopment Agency (556) 1,065,400 Repayment of outstanding loan balance Total loan Proceeds Water Capital Find 1,965,400
$4,470,596

GRAND TOTAL TRANSFERS-IN, LOAN

PAYMENTS AND PROCEEDS ALL FUNDS
Schedule of Transfers and Loan Transactions
City of Loma Linda | FY 2025-2026 Proposed Budget Page 6 Organizational Chart
Organizational Structure
City of Loma Linda | FY 2025-2026 Proposed Budget Page 7 Principal Officials

ELECTED OFFICIALS

APPOINTED OFFICIALS
Jarb Thaipejr - City Manager
Andy Ramirez - Assistant City Manager
Diane E. Robbins - City Attorney
Lynette Arreola - City Clerk
Sonia Fabela - Finance Director/Treasurer
Daniel Harker - Fire Chief
Lorena Mattarita - Community Development Director
Principal Officials
City of Loma Linda | FY 2025-2026 Proposed Budget Page 8 Funds Summary Overview
The City of Loma Linda operates a variety of funds to ensure transparent financial management and the appropriate allocation of resources. Below is a summary of the fund types used by the city:

GENERAL FUND
The General Fund accounts for all the general revenue of the City not specifically levied or collected for other City funds and for expenditures related to the rendering of general services by the City.

SPECIAL REVENUE FUNDS
The Special Revenue Funds account for the proceeds of specific revenue sources that are legally restricted for expenditures related to specific purposes.

DEBT SERVICE FUNDS
The Debt Service Funds account for the accumulation of resources and the payment of general long-term debt principal and interest of the City’s related entities in the following funds.

CAPITAL PROJECTS FUNDS
The Capital Projects Funds account for financial resources to be used for the acquisition or construction of major capital facilities by the City except for those financed by Proprietary Funds.

PROPRIETARY FUND TYPES
The Enterprise Funds are proprietary type funds. These funds are accounted for on a cost of service basis.

Funds Summary Overview
City of Loma Linda | FY 2025-2026 Proposed Budget Page 9 Citywide Budget Summary - All Funds
The Citywide budget summary presents data for all funds, including operating, capital, and the Housing Authority budget. The City of Loma Linda is projecting $57.06M of revenue in Fiscal Year (FY) 2025-2026, which is a -1.75% or -$1.02M decrease over the prior year. Budgeted expenditures are projected to decrease by 0.18% or $103K  to $57.05M  in FY 2026.

Revenues by Fund Grouping - Historical and Projected
Revenue by Fund Grouping

GENERAL FUND ENTERPRISE FUNDS CAPITAL PROJECTS FUNDS

SPECIAL REVENUE FUNDS GRANT FUNDS LOMA LINDA HOUSING AUTHORITY

DEBT SERVICE FUNDS
Category FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed %
Change
GENERAL FUND $27,385,026.18 $27,356,401.02 $28,460,000.00 $28,625,000.00 0.58%

DEBT SERVICE
FUNDS
$896.91 $1,641.09 $1,700.00 $1,700.00 0.00%

SPECIAL REVENUE
FUNDS
$4,099,187.73 $3,292,881.86 $3,398,000.00 $3,694,200.00 8.72% GRANT FUNDS $3,533,221.17 $651,962.24 $834,900.00 $374,000.00 -55.20%

CAPITAL PROJECTS
FUNDS
$1,876,392.73 $3,357,026.68 $7,366,700.00 $6,466,600.00 -12.22%

LOMA LINDA

HOUSING

AUTHORITY
$171,386.94 $190,896.66 $202,100.00 $203,100.00 0.49%
ENTERPRISE FUNDS $14,992,635.05 $21,271,165.25 $17,817,600.00 $17,699,600.00 -0.66% Total Revenues $52,058,746.71 $56,121,974.80 $58,081,000.00 $57,064,200.00 -1.75% $52M
$56M $58M $57M
FY2023 FY2024 FY2025 FY2026
0 $25M
$50M
$75M
Revenues by Fund Grouping - All Funds
Citywide Budget Summary - All Funds
City of Loma Linda | FY 2025-2026 Proposed Budget Page 10 FY 2025-2026 Revenues by Source
CHARGES FOR SERVICES $21,467,600 37.62%
SALES AND USE TAX $6,241,000 10.94%
OTHER $5,225,700 9.16%
INTERGOVERNMENTAL $5,207,600 9.13%
DEVELOPER CONT $4,541,400 7.96%
PROPERTY $3,157,200 5.53%
USE OF MONEY& PROP $3,097,600 5.43%
TAXES AND ASSESSMNTS $1,908,000 3.34%
FRANCHISES $1,628,500 2.85%
OTHER TAXES $1,482,400 2.60%
OPERATING TRANSF IN $1,217,200 2.13%
PROCEEDS FROM LTD $1,066,800 1.87%
LICENSES AND PERMITS $765,200 1.34%
FINES AND FORFEITS $58,000 0.10%
Category FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed % Change PROPERTY $2,716,322 $2,898,163 $3,038,000 $3,157,200 3.92% INTERGOVERNMENTAL $7,776,889 $5,166,795 $5,145,000 $5,207,600 1.22% TAXES AND ASSESSMNTS $2,677,574 $1,746,301 $1,695,700 $1,908,000 12.52% FRANCHISES $1,535,743 $1,655,214 $1,728,200 $1,628,500 -5.77% SALES AND USE TAX $5,232,734 $6,457,389 $6,074,900 $6,241,000 2.73% OTHER TAXES $1,142,010 $1,155,787 $1,239,100 $1,482,400 19.64% LICENSES AND PERMITS $522,625 $638,059 $819,400 $765,200 -6.61% CHARGES FOR SERVICES $17,932,408 $18,931,694 $21,764,000 $21,467,600 -1.36% FINES AND FORFEITS $62,576 $44,626 $58,900 $58,000 -1.53% USE OF MONEY& PROP $2,081,433 $2,985,448 $3,092,900 $3,097,600 0.15% DEVELOPER CONT $324,281 $1,383,227 $5,532,400 $4,541,400 -17.91% OPERATING TRANSF IN $4,709,365 $7,205,474 $1,172,400 $1,217,200 3.82% OTHER $4,268,122 $4,786,914 $5,653,300 $5,225,700 -7.56% GAIN ON DISP - ASSTS $9,680 - - - -
PROCEEDS FROM LTD $1,066,985 $1,066,884 $1,066,800 $1,066,800 0.00% Total Revenues $52,058,747 $56,121,975 $58,081,000 $57,064,200 -1.75%

57.1M
Revenues by Source
Citywide Budget Summary - All Funds
City of Loma Linda | FY 2025-2026 Proposed Budget Page 11 Budgeted Expenditures
Expenditures by Fund Grouping

GENERAL FUND ENTERPRISE FUNDS SPECIAL REVENUE FUNDS

CAPITAL PROJECTS FUNDS GRANT FUNDS LOMA LINDA HOUSING AUTHORITY

DEBT SERVICE FUNDS
FY2025-2026 Expenditures by Fund Group - All Funds
GENERAL FUND $29,083,500 50.98%
ENTERPRISE FUNDS $20,798,400 36.45%
SPECIAL REVENUE FUNDS $3,321,600 5.82%
CAPITAL PROJECTS FUNDS $2,682,000 4.70%
LOMA LINDA HOUSING AUTHORITY $774,000 1.36%
GRANT FUNDS $394,300 0.69%
DEBT SERVICE FUNDS $400 0.00%
Category FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed % Change GENERAL FUND $25,020,142 $25,985,713 $29,645,200 $29,083,500 1.93% DEBT SERVICE FUNDS $315 - $400 $400 0.00%
SPECIAL REVENUE FUNDS $4,268,234 $3,099,579 $3,978,800 $3,321,600 19.79% GRANT FUNDS $3,243,475 $642,331 $814,300 $394,300 106.52% CAPITAL PROJECTS FUNDS $2,141,418 $949,587 $994,800 $2,682,000 -62.91%

LOMA LINDA HOUSING

AUTHORITY
$56,574 $62,824 $175,000 $774,000 -77.39%
$54M
$60M $57M $57M
FY2023 FY2024 FY2025 FY2026
0 $25M
$50M
$75M

57.1M
Expenditures by Fund Grouping
Citywide Budget Summary - All Funds
City of Loma Linda | FY 2025-2026 Proposed Budget Page 12 Category FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed % Change ENTERPRISE FUNDS $18,822,174 $29,415,443 $21,342,700 $20,798,400 2.62% Total Expenditures $53,552,332 $60,155,478 $56,951,200 $57,054,200 -0.18% FY 2025-2026 Expenditures by Function
PUBLIC WORKS $32,817,000 57.52%
FIRE $11,220,400 19.67%
POLICE $7,635,900 13.38%
ADMINISTRATION $4,151,000 7.28%
COMMUNITY DEVELOPMENT $1,229,900 2.16%
Category FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed %
Change
ADMINISTRATION $2,497,181.77 $2,531,262.35 $3,468,300.00 $4,151,000.00 19.68%

COMMUNITY

DEVELOPMENT
$641,590.28 $855,941.67 $1,581,900.00 $1,229,900.00 -22.25% FIRE $10,028,796.28 $9,829,090.30 $11,461,800.00 $11,220,400.00 -2.11% POLICE $6,947,359.05 $7,738,361.10 $7,670,000.00 $7,635,900.00 -0.44% PUBLICWORKS $33,437,404.47 $39,200,822.20 $32,769,200.00 $32,817,000.00 0.15% Total Expenditures $53,552,331.85 $60,155,477.62 $56,951,200.00 $57,054,200.00 0.18% Category FY 2023 Adjusted FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed % Change CITY COUNCIL (1000) $189,700 $194,777 $209,200 $208,300 -0.43% CITY CLERK (1100) $232,200 $164,817 $207,900 $242,000 16.40% CITY MANAGER (1200) $419,300 $419,370 $645,700 $872,700 35.16% FINANCE (1400) $619,500 $481,979 $707,700 $759,000 7.25%

INFORMATION SYSTEMS
(1500)
$187,700 $150,320 $156,500 $174,100 11.25%
PLANNING (1600) $578,700 $392,316 $558,200 $586,100 5.00%

PLANNING - BUILDING &
SAFETY (1650)
$245,800 $446,815 $605,000 $643,800 6.41%

LOMA LINDA HOUSING
AUTHORITY (1800)
$168,800 $62,824 $175,000 $774,000 342.29%

57.1M
Expenditures by Function
Expenditures by Department
Citywide Budget Summary - All Funds
City of Loma Linda | FY 2025-2026 Proposed Budget Page 13 Category FY 2023 Adjusted FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed % Change

GENERAL GOVERNMENT
(1940)
$1,009,800 $998,698 $1,153,500 $1,034,000 -10.36%
POLICE SERVICES (2000) $6,764,500 $7,480,542 $7,436,600 $7,395,800 -0.55%

CODE ENFORCEMENT
(2050)
$342,200 $211,867 $309,300 $350,000 13.16%
PARKING CONTROL (2060) $243,800 $218,352 $266,600 $253,700 -4.84% FIRE PREVENTION (2070) $402,700 $366,640 $459,000 $442,300 -3.64%

FIRE & RESCUE SERVICES
(2110)
$9,489,200 $8,813,547 $10,140,200 $9,919,800 -2.17%

DISASTER PREPAREDNESS
(2130)
$498,868 $218,685 $286,700 $254,600 -11.20%

TRAFFIC IMPACT CAPITAL
(2340)
$1,966,600 $146,765 $445,300 $1,040,800 133.73%
GENERAL FACILITIES (2350) $562,400 $162,311 $23,900 $23,900 0.00%

CAPITAL PROJ SA BOND
PROCEEDS (2400)
$338,800 $510,874 $23,900 $23,900 0.00%

ART IN PUBLIC PLACES
(2550)
$119,500 $54,784 $59,800 $59,800 0.00%

STREETS & TRAFFIC SAFETY
(3030)
$358,800 $296,289 $334,400 $276,400 -17.34%
ENGINEERING (3100) $412,000 $289,699 $328,100 $353,500 7.74%

STREET MAINTENANCE
(3200)
$1,177,000 $1,103,217 $1,165,700 $928,500 -20.35%

FACILITIES MAINTENANCE
(3400)
$695,700 $576,812 $628,500 $534,800 -14.91%
SEWER (3500) $5,647,500 $6,178,441 $7,146,800 $7,275,500 1.80% SEWER CAPITAL (3510) $298,800 $217,755 $370,500 $286,800 -22.59% REFUSE (3600) $1,470,300 $1,882,392 $1,934,600 $2,015,800 4.20% RECYCLING (3610) $67,700 $52,220 $56,900 $57,300 0.70%
PARKS (4200) $1,590,900 $1,167,881 $1,842,600 $1,694,500 -8.04%

STREET LIGHT DISTRICT
(5100)
$443,000 $389,080 $459,100 $489,400 6.60%

LANDSCAPE
MAINTENANCE DIST 1 (5200)
$610,700 $533,852 $769,700 $722,300 -6.16%

PARK ACQUISITION &
DEVELOPMENT (5320)
$1,147,200 $43,501 $348,000 $960,000 175.86%
CASp CERT & TRAINING
(5330)
$662 $1,000 $1,000 0.00%
MEASURE I (5340) $990,700 $613,479 $750,800 $675,000 -10.10% MEASURE I MSART (5345) $2,595,800 $191,510 $587,600 -100.00% STORM DRAIN (5350) $15,421 $75,300 $573,600 661.75%
MISC GRANTS (5360) $220,600 $16,810 $418,800 -100.00%
AQMD (5365) $53,000 $38,685 $29,200 $29,200 0.00%
ARPA (5367) $2,928,300
CDBG GRANT (5400) $273,000 $329,016 $131,000 $125,000 -4.58% C.O.P.S. (5430) $162,700 $257,819 $233,400 $240,100 2.87% SENIOR CENTER (5500) $74,600 $58,477 $212,300 $86,500 -59.26%

LL CONNECTED
COMMUNITIES PROG (5900)
$1,197,400 $1,025,311 $1,191,100 $1,193,900 0.24%

SPECIAL PROJECTS
CONSTRUCTION (5980)
$180,400 $15,931 $18,600 -100.00%
Citywide Budget Summary - All Funds
City of Loma Linda | FY 2025-2026 Proposed Budget Page 14 Category FY 2023 Adjusted FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed % Change TRAFFIC SAFETY (6300) $46,000 $48,121 $55,200 $55,200 0.00%

WATER ADMINISTRATION
(7000)
$3,312,900 $9,663,729 $3,711,500 $3,864,400 4.12%
WATER PRODUCTION (7010) $4,224,200 $3,823,516 $5,074,300 $5,076,700 0.05%

WATER TRANSMISSION &
DISTRIBTN (7020)
$1,389,500 $942,237 $1,763,800 $938,600 -46.79%
WATER - METERS (7030) $404,700 $306,908 $453,900 $472,900 4.19%

WATER IMPROVEMENTS
(7200)
$8,660,400 $7,257,546 $1,630,800 $1,689,600 3.61%
GAS TAX (7300) $1,223,100 $1,322,874 $1,355,400 $1,378,700 1.72%

PUBLIC FINANCING
AUTHORITY (7500)
$300 $400 $400 0.00%

TRAFFIC CONGESTION
RELIEF FUND (2800)
$1,900 -100.00%
Total Expenditures $66,237,268 $60,155,478 $56,951,200 $57,054,200 0.18% FY 2025-2026 Expenditures by Category
MAINT & OPERATIONS $30,600,100 53.63%
PERSONNEL-SALARIES $11,800,400 20.68%
CAPITAL OUTLAY $6,712,900 11.77%
PERSONNEL-BENEFITS $5,024,900 8.81%
OPERATING TRANSF OUT $1,217,200 2.13%
DEBT SERVICE $1,098,700 1.93%
ECONOMIC INCENTIVES $600,000 1.05%
Category FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026
Proposed
%
Change
PERSONNEL-SALARIES $9,715,643.91 $9,813,862.41 $12,184,900.00 $11,800,400.00 -3.16% PERSONNEL-BENEFITS $6,935,230.38 $4,639,598.67 $4,629,300.00 $5,024,900.00 8.55% MAINT & OPERATIONS $24,987,167.03 $26,669,624.34 $30,469,037.92 $30,600,100.00 0.43% OPERATING TRANSF OUT $4,709,364.50 $7,205,474.26 $1,172,400.00 $1,217,200.00 3.82% DEBT SERVICE $720,791.13 $898,511.88 $1,122,500.00 $1,098,700.00 -2.12% ECONOMIC INCENTIVES - - - $600,000.00 -
CAPITAL OUTLAY $6,484,134.90 $10,928,406.06 $7,373,062.08 $6,712,900.00 -8.95% Total Expenditures $53,552,331.85 $60,155,477.62 $56,951,200.00 $57,054,200.00 0.18%

57.1M
Expenditures by Category
Citywide Budget Summary - All Funds
City of Loma Linda | FY 2025-2026 Proposed Budget Page 15 General Fund
The General Fund is the City's primary operating fund. It accounts for all financial sources of the general government except those required to be accounted for in another fund. The City of Loma Linda is projecting $28.63M of revenue in Fiscal Year (FY) 2025-2026 for the General Fund, which is a $165K  or 0.58% increase over the prior year. Budgeted expenditures are projected to decrease by -$561.7K or -1.89%  to $29.08M  in FY 2026.

Summary
Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2023 2024 2025 2026
0 $10M
$20M
$30M
$40M
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 16 Projected Revenues - General Fund
FY26 Revenues by Revenue Source
SALES AND USE TAX $6,241,000 21.80%
CHARGES FOR SERVICES $5,068,000 17.70%
OTHER $4,579,300 16.00%
INTERGOVERNMENTAL $3,454,800 12.07%
PROPERTY $3,156,800 11.03%
FRANCHISES $1,628,500 5.69%
OTHER TAXES $1,482,400 5.18%
USE OF MONEY& PROP $1,314,000 4.59%
OPERATING TRANSF IN $932,200 3.26%
LICENSES AND PERMITS $765,200 2.67%
FINES AND FORFEITS $2,800 0.01%
Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PROPERTY

CURRENT SECURE

PROP TAX
0010000-
49101
$1,324,625 $1,379,678 $1,434,900 $1,489,900 3.83%

CURRENT UNSECURED

PROP TAX
0010000-
49102
$44,770 $50,694 $54,600 $59,600 9.16%

STATUTORY PASS THRU

TAX INC
0010000-
49103
$205,790 $244,453 $264,100 $285,200 7.99%

PRIOR YEAR TAX

ASSESSMENT
0010000-
49105
$40,284 $59,692 $54,100 $43,400 -19.78%

SUPPLEMENTAL

PROPERTY TAXES
0010000-
49106
$19,533 $33,001 $33,700 $33,700 0.00%

MISCELLANEOUS TAXES
0010000-
49107
$13,920 $16,752 $17,100 $17,100 0.00%
NEGOTIATED PASSTHRU0010000-
49108
$208,774 $213,435 $229,700 $231,200 0.65%

RESIDUAL BALANCE
0010000-
49109
$858,626 $900,459 $949,400 $996,700 4.98%
Total PROPERTY $2,716,322 $2,898,163 $3,037,600 $3,156,800 3.92%

INTERGOVERNMENTAL

FED GRANT - MISC
0010000-
49334
$78,748 $11,789 $5,300 $5,300 0.00%

VLF - PROPERTY TAX IN
LIEU
0010000-
49349
$2,917,174 $3,111,271 $3,235,900 $3,397,700 5.00%

28.6M
Revenues by Revenue Source
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 17 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change
VEHICLE LICENSE FEEIN EXCESS0010000-
49352
$25,983 $31,162 $34,300 $43,300 26.24%

HOMEOWNERS

EXEMPTION
0010000-
49358
$9,104 $8,647 $8,500 $8,500 0.00%

STATE GRANTS
0010000-
49360
$11,949 $27,706 $6,900 - -100.00%
Total

INTERGOVERNMENTAL
$3,042,958 $3,190,575 $3,290,900 $3,454,800 4.98%

FRANCHISES

FRANCHISES
0010000-
49151
$1,122,600 $1,195,761 $1,255,500 $1,146,800 -8.66%

PAVEMENT IMPACT

FEE(FRANCHISE)
0010000-
49152
$190,406 $214,438 $225,200 $234,200 4.00%

REFUSE FRANCHISE FEE
0010000-
49486
$222,736 $245,014 $247,500 $247,500 0.00%
Total FRANCHISES $1,535,743 $1,655,214 $1,728,200 $1,628,500 -5.77%

SALES AND USE TAX

SALES TAX
0010000-
49161
$9,297,399 $9,517,478 $9,989,000 $10,275,000 2.86%
SALES TAX - PROP 172
0010000-
49162
$117,393 $113,719 $110,700 $115,400 4.25%

SALES TAX ABATEMENT
0010000-
49168
-$4,182,059 -$3,173,808 -$4,024,800 -$4,149,400 3.10%
Total SALES AND USE TAX $5,232,734 $6,457,389 $6,074,900 $6,241,000 2.73%

OTHER TAXES

TRANSIENT OCCUPANCY
TAX
0010000-
49163
$778,026 $867,897 $911,200 $1,136,200 24.69%

PROPERTY TRANSFER
TAX
0010000-
49164
$72,412 $56,805 $71,400 $55,000 -22.97%

TOT ABATEMENT
0010000-
49169
-$146,899 -$202,177 -$206,600 -$216,900 4.99%

BUSINESS LICENSE TAX
0010000-
49201
$382,648 $351,957 $380,000 $425,000 11.84%

NEW BUSINESS REG

APPLICATION
0010000-
49205
$12,178 $22,570 $22,600 $22,600 0.00%

BUSINESS

REGISTRATION

RENEWALS
0010000-
49206
$43,646 $58,734 $60,500 $60,500 0.00%
Total OTHER TAXES $1,142,010 $1,155,787 $1,239,100 $1,482,400 19.64%

LICENSES AND PERMITS

ANIMAL LICENSES
0010000-
49220
$16,302 $12,625 $19,500 $26,000 33.33%

PUBLIC WORKS-MISC

PERMITS
0010000-
49225
$9,976 $7,200 $5,000 $5,000 0.00%

BUILDING PERMITS
0010000-
49226
$235,621 $389,242 $609,300 $660,700 8.44%

FIRE-PLAN CHECK

INSPECTIONS
0010000-
49227
$134,258 $97,349 $77,100 $38,900 -49.55%

FIRE PERMITS
0010000-
49228
$125,349 $130,733 $107,500 $33,600 -68.74%
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 18 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

MISCELLANEOUS

PERMITS
0010000-
49239
$1,120 $910 $1,000 $1,000 0.00%
Total LICENSES AND

PERMITS
$522,625 $638,059 $819,400 $765,200 -6.61%

CHARGES FOR SERVICES

GENERAL PLAN UPDATE
0010000-
49321
$14,626 $33,490 $42,600 $46,500 9.15%

VA HOSPITAL - FIRE

SERVICES
0010000-
49390
$304,618 $327,119 $343,800 $350,400 1.92%
CSA 38 FIRE SYSTEM
0010000-
49392
$13,000 $13,000 $13,000 $13,000 0.00%

LLUMC LAW

ENFORCEMENT SVCS
0010000-
49393
$1,690,263 $1,801,727 $1,850,800 $1,786,500 -3.47%

LLUMC FIRE SERVICES
0010000-
49394
$657,675 $615,600 $615,600 $615,600 0.00%

PLANNING FEES
0010000-
49400
$143,475 $246,839 $334,200 $228,700 -31.57%

PLANS AND SPECS FOR

PROJECTS
0010000-
49415
$1,820 $1,140 $2,500 $2,500 0.00%

ENGINEERING

INSPECTION
0010000-
49445
$117,774 $171,928 $57,400 $72,800 26.83%

ENGINERING PLAN
CHECK
0010000-
49446
$43,591 $134,740 $189,300 $41,300 -78.18%

TOWING FEES
0010000-
49450
$9,585 $16,185 $16,200 $16,200 0.00%

WEED ABATEMENT
0010000-
49465
$12,064 $13,835 $2,600 $2,600 0.00%

HOUSEHOLD

HAZARDOUS WASTE
0010000-
49482
$34,999 $36,365 $36,700 $36,700 0.00%

RECYCLING SERVICE
CHARGE
0010000-
49483
$59,334 $56,459 $71,400 $65,000 -8.96%

REFUSE COLLECTION

SERVICE
0010000-
49484
$1,080,654 $1,168,140 $1,180,800 $1,180,800 0.00%

REFUSE - PASS THRU
0010000-
49485
$420,588 $466,829 $469,000 $469,000 0.00%

EMS - MEMBERSHIP FEE
0010000-
49490
$36,124 $51,552 $51,600 $51,600 0.00%

EMS RESPONSE FEE
0010000-
49492
$55,770 $69,797 $69,800 $69,800 0.00%

MISCELLANEOUS

SERVICES
0010000-
49770
$6,776 $9,686 $7,000 $7,000 0.00%

CREDIT CARD

PROCESSING FEE
0010000-
49801
$10,665 $10,560 $12,000 $12,000 0.00%
Total CHARGES FOR

SERVICES
$4,713,400 $5,244,990 $5,366,300 $5,068,000 -5.56%

FINES AND FORFEITS

ANIMAL CODE FINE
0010000-
49304
$600 - $1,000 $100 -90.00%

CODE VIOLATIONS/

FINES ABATEMTS
0010000-
49306
$2,640 $1,589 $2,700 $2,700 0.00%
Total FINES AND FORFEITS $3,240 $1,589 $3,700 $2,800 -24.32% General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 19 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

USE OF MONEY& PROP

INTEREST ON LEASES -
GASB 87
0010000-
49310
$139,740 $136,242 $133,600 $131,300 -1.72%

INTEREST ON

INVESTMENTS
0010000-
49311
$419,072 $772,393 $804,200 $839,200 4.35%

INTEREST FROM LOANS
0010000-
49314
$769 - - - -

LEASE INCOME
0010000-
49315
$57,586 $85,260 $92,000 $45,600 -50.43%

LEASE INCOME - GASB
87 0010000-
49318
$270,442 $225,213 $235,000 $272,900 16.13%

FACILITIES RENTAL
0010000-
49903
$37,650 $21,500 $25,000 $25,000 0.00%
Total USE OF MONEY&
PROP
$925,260 $1,240,609 $1,289,800 $1,314,000 1.88%

OPERATING TRANSF IN

TRANSFERS IN
0010000-
49520
$3,763,365 $913,910 $911,800 $932,200 2.24%
Total OPERATING TRANSF
IN
$3,763,365 $913,910 $911,800 $932,200 2.24%
OTHER

SALE OF HISTORY
BOOKS
0010000-
49413
$20 - $100 $100 0.00%

REFUNDS &

REIMBURSEMENTS
0010000-
49803
$1,268,927 $435,536 $1,443,500 $1,100,000 -23.80%

MISCELLANEOUS

REVENUE
0010000-
49804
$118,873 $116,054 $127,000 $127,000 0.00%

DONATIONS
0010000-
49807
- - $12,000 - -100.00%

CASH OVER OR SHORT
0010000-
49810
-$10 -$46 $100 - -100.00%

SALE OF CITRUS FROM
GROVES
0010000-
49820
- $1,110 $1,100 - -100.00%

SALE OF ASSETS
0010000-
49822
$2,270 $15,625 $10,000 $2,000 -80.00%

DAMAGE CLAIM

RECOVERIES
0010000-
49824
$13,545 $6,880 $17,200 $17,200 0.00%

OVERHEAD - M & O
0010000-
49901
$1,855,136 $2,018,297 $2,603,300 $2,589,400 -0.53%

OVERHEAD - CAPITAL
FUNDS
0010000-
49902
$521,431 $1,366,661 $484,000 $743,600 53.64%
Total OTHER $3,780,191 $3,960,117 $4,698,300 $4,579,300 -2.53%

GAIN ON DISP - ASSTS

GAIN ON ASSET

DISPOSAL
0010000-
49827
$7,180 - - - -
Total GAIN ON DISP -
ASSTS
$7,180 - - - -
Total Revenues $27,385,026 $27,356,401 $28,460,000 $28,625,000 0.58% General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 20 Budgeted Expenditures - General Fund
FY26 Expenditures by Function
FIRE $11,220,400 38.58%
POLICE $7,395,800 25.43%
PUBLIC WORKS $5,860,800 20.15%
ADMINISTRATION $3,376,600 11.61%
COMMUNITY DEVELOPMENT $1,229,900 4.23%
Category FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026
Proposed
%
Change
ADMINISTRATION $2,440,293.19 $2,468,438.09 $3,292,900.00 $3,376,600.00 2.54%

COMMUNITY

DEVELOPMENT
$625,136.65 $839,131.42 $1,163,100.00 $1,229,900.00 5.74% FIRE $10,028,796.28 $9,829,090.30 $11,461,800.00 $11,220,400.00 -2.11% POLICE $6,793,549.60 $7,480,542.19 $7,436,600.00 $7,395,800.00 -0.55% PUBLIC WORKS $5,132,365.93 $5,368,510.99 $6,290,800.00 $5,860,800.00 -6.84% Total Expenditures $25,020,141.65 $25,985,712.99 $29,645,200.00 $29,083,500.00 -1.89%

29.1M
Expenditures by Function
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 21 FY26 Expenditures by Department
FIRE & RESCUE SERVICES (2110) $9,919,800 34.11%
POLICE SERVICES (2000) $7,395,800 25.43%
REFUSE (3600) $2,015,800 6.93%
PARKS (4200) $1,694,500 5.83%
GENERAL GOVERNMENT (1940) $1,034,000 3.56%
STREET MAINTENANCE (3200) $928,500 3.19%
CITY MANAGER (1200) $872,700 3.00%
FINANCE (1400) $759,000 2.61%

PLANNING - BUILDING & SAFETY
(1650)
$643,800 2.21%
PLANNING (1600) $586,100 2.02%
FACILITIES MAINTENANCE (3400) $534,800 1.84%
FIRE PREVENTION (2070) $442,300 1.52%
ENGINEERING (3100) $353,500 1.22%
CODE ENFORCEMENT (2050) $350,000 1.20%
STREETS & TRAFFIC SAFETY (3030) $276,400 0.95%
DISASTER PREPAREDNESS (2130) $254,600 0.88%
PARKING CONTROL (2060) $253,700 0.87%
CITY CLERK (1100) $242,000 0.83%
CITY COUNCIL (1000) $208,300 0.72%
INFORMATION SYSTEMS (1500) $174,100 0.60%
SENIOR CENTER (5500) $86,500 0.30%
RECYCLING (3610) $57,300 0.20%
Category FY 2023 Adjusted FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed % Change CITY COUNCIL (1000) $189,700 $194,777 $209,200 $208,300 -0.43% CITY CLERK (1100) $232,200 $164,817 $207,900 $242,000 16.40% CITY MANAGER (1200) $419,300 $419,370 $645,700 $872,700 35.16% FINANCE (1400) $619,500 $481,979 $707,700 $759,000 7.25%

INFORMATION SYSTEMS
(1500)
$187,700 $150,320 $156,500 $174,100 11.25%
PLANNING (1600) $578,700 $392,316 $558,200 $586,100 5.00%

PLANNING - BUILDING &
SAFETY (1650)
$245,800 $446,815 $605,000 $643,800 6.41%

GENERAL GOVERNMENT
(1940)
$1,009,800 $998,698 $1,153,500 $1,034,000 -10.36%
POLICE SERVICES (2000) $6,764,500 $7,480,542 $7,436,600 $7,395,800 -0.55%

29.1M
Expenditures by Department
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 22 Category FY 2023 Adjusted FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed % Change

CODE ENFORCEMENT
(2050)
$342,200 $211,867 $309,300 $350,000 13.16%
PARKING CONTROL (2060) $243,800 $218,352 $266,600 $253,700 -4.84% FIRE PREVENTION (2070) $402,700 $366,640 $459,000 $442,300 -3.64%

FIRE & RESCUE SERVICES
(2110)
$9,489,200 $8,813,547 $10,140,200 $9,919,800 -2.17%

DISASTER PREPAREDNESS
(2130)
$498,868 $218,685 $286,700 $254,600 -11.20%

STREETS & TRAFFIC SAFETY
(3030)
$358,800 $296,289 $334,400 $276,400 -17.34%
ENGINEERING (3100) $412,000 $289,699 $328,100 $353,500 7.74%

STREET MAINTENANCE
(3200)
$1,177,000 $1,103,217 $1,165,700 $928,500 -20.35%

FACILITIES MAINTENANCE
(3400)
$695,700 $576,812 $628,500 $534,800 -14.91%
REFUSE (3600) $1,470,300 $1,882,392 $1,934,600 $2,015,800 4.20% RECYCLING (3610) $67,700 $52,220 $56,900 $57,300 0.70%
PARKS (4200) $1,590,900 $1,167,881 $1,842,600 $1,694,500 -8.04% SENIOR CENTER (5500) $74,600 $58,477 $212,300 $86,500 -59.26% Total Expenditures $27,070,968 $25,985,713 $29,645,200 $29,083,500 -1.89% General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 23 FY 2025-2026 Expenditures by Category
MAINT & OPERATIONS $15,746,000 54.14%
PERSONNEL-SALARIES $9,237,600 31.76%
PERSONNEL-BENEFITS $3,705,800 12.74%
OPERATING TRANSF OUT $285,000 0.98%
CAPITAL OUTLAY $109,100 0.38%
Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed PERSONNELSALARIES

SALARIES

REGULAR
0011000-
50010
$64,384.78 $65,024.79 $64,100.00 $64,100.00

SALARIES

REGULAR
0011100-
50010
$89,393.70 $83,651.36 $101,100.00 $112,900.00
SALARIES - PARTTIME/

TEMPORARY
0011100-
50020
$1,729.53 - - -

SALARIES

REGULAR
0011200-
50010
$225,904.43 $266,594.54 $370,400.00 $472,700.00
SALARIES - PARTTIME/

TEMPORARY
0011200-
50020
$6,918.15 - - -

SALARIES

REGULAR
0011400-
50010
$176,748.03 $183,236.31 $234,200.00 $256,800.00
SALARIES - PARTTIME/

TEMPORARY
0011400-
50020
$7,270.71 - - -

SALARIES

REGULAR
0011500-
50010
$69,842.04 $73,157.09 $46,800.00 $51,200.00
SALARIES - PARTTIME/

TEMPORARY
0011500-
50020
$9,924.92 $8,983.09 $16,300.00 $16,500.00

SALARIES -

OVERTIME
0011500-
50110
$3,369.85 $5,332.32 $7,500.00 $7,500.00

SALARIES -

OVERTIME
0011650-
50110
- - $100.00 -

SALARIES -

VOLUNTARY
COMP
0011940-
50130
$2,292.00 - - -

29.1M
Expenditures by Category
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 24 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

SALARIES

REGULAR
0012050-
50010
$84,186.85 $101,698.61 $103,800.00 $103,700.00

SALARIES -

OVERTIME
0012050-
50110
$10,240.65 $11,545.20 $21,500.00 $12,000.00

SALARIES

REGULAR
0012060-
50010
$99,559.14 $103,844.39 $108,100.00 $108,200.00

SALARIES -

OVERTIME
0012060-
50110
$3,071.33 $2,852.40 $9,200.00 $4,400.00

SALARIES

REGULAR
0012070-
50010
$157,084.15 $178,019.62 $189,500.00 $193,100.00

SALARIES -

OVERTIME
0012070-
50110
$16,058.46 $28,732.41 $31,100.00 $16,900.00

SALARIES

REGULAR
0012110-
50010
$3,435,394.91 $3,800,657.24 $4,068,300.00 $4,339,200.00

SALARIES -

OVERTIME
0012110-
50110
$1,926,823.70 $1,331,004.88 $2,461,800.00 $1,500,000.00

SALARIES

REGULAR
0012130-
50010
$92,400.91 $94,005.41 $106,200.00 $109,500.00

SALARIES -

OVERTIME
0012130-
50110
$12,351.52 $11,431.83 $30,800.00 $16,600.00

SALARIES

REGULAR
0011600-
50010
$126,375.01 $182,308.13 $242,700.00 $269,800.00
SALARIES - PARTTIME/

TEMPORARY
0011600-
50020
$1,302.86 $2,850.00 $8,600.00 $8,600.00

SALARIES -

OVERTIME
0011600-
50110
- $187.17 $200.00 -

SALARIES

REGULAR
0011650-
50010
$64,354.86 $93,463.31 $108,500.00 $117,000.00

SALARIES

REGULAR
0013030-
50010
$55,453.57 $66,606.24 $73,700.00 $76,400.00

SALARIES -

OVERTIME
0013030-
50110
- $919.99 $2,000.00 $2,500.00

SALARIES

REGULAR
0013100-
50010
$149,371.60 $135,908.60 $146,100.00 $151,100.00
SALARIES - PARTTIME/

TEMPORARY
0013100-
50020
$17,714.47 $88.57 - -

SALARIES -

OVERTIME
0013100-
50110
$328.67 $5.34 $200.00 $200.00

SALARIES

REGULAR
0013200-
50010
$156,443.67 $257,113.91 $241,400.00 $259,800.00

SALARIES -

OVERTIME
0013200-
50110
$4,841.14 $5,864.60 $14,500.00 $9,000.00

SALARIES

REGULAR
0013400-
50010
$61,110.39 $64,272.57 $75,500.00 $75,100.00

SALARIES -

OVERTIME
0013400-
50110
$10,790.51 $12,458.30 $13,400.00 $13,400.00

SALARIES

REGULAR
0013600-
50010
$63,782.31 $63,758.60 $92,700.00 $99,200.00
SALARIES - PARTTIME/

TEMPORARY
0013600-
50020
$4,618.53 - - -
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 25 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

SALARIES -

OVERTIME
0013600-
50110
- - $2,100.00 $2,100.00

SALARIES

REGULAR
0013610-
50010
$12,226.17 $18,712.97 $20,300.00 $21,100.00

SALARIES -

OVERTIME
0013610-
50110
$103.27 $2.76 - -

SALARIES

REGULAR
0014200-
50010
$509,704.36 $430,212.77 $619,200.00 $635,300.00

SALARIES -

OVERTIME
0014200-
50110
$15,284.71 $6,069.26 $25,000.00 $20,000.00

SALARIES

REGULAR
0014400-
50010
$76,282.42 $79,131.25 $90,800.00 $90,700.00

SALARIES -

OVERTIME
0014400-
50110
- $303.86 $2,200.00 $1,000.00
Total PERSONNELSALARIES
$7,825,038.28 $7,770,009.69 $9,749,900.00 $9,237,600.00 PERSONNELBENEFITS

BENEFITS
0011000-
50500
$102,499.30 $99,696.40 $88,000.00 $90,000.00

BENEFITS
0011100-
50500
$52,148.51 $36,854.60 $45,500.00 $54,600.00

TUITION

REIMBURSEMENT
0011100-
50550
$1,525.00 - $5,000.00 $5,000.00

BENEFITS
0011200-
50500
$98,553.69 $89,563.99 $153,600.00 $183,600.00

TUITION

REIMBURSEMENT
0011200-
50550
$1,931.86 - $4,100.00 $5,000.00

BENEFITS
0011400-
50500
$108,718.41 $80,967.49 $121,000.00 $137,500.00

TUITION

REIMBURSEMENT
0011400-
50550
$5,000.00 $5,000.00 $15,000.00 $15,000.00

BENEFITS
0011500-
50500
$34,855.08 $37,038.24 $23,200.00 $24,100.00

TUITION

REIMBURSEMENT
0011500-
50550
- - $15,000.00 $15,000.00

BENEFITS
0011940-
50500
$33,694.13 $39,465.15 $38,300.00 $38,300.00

UNEMPLOYMENT

INSURANCE
0011940-
50930
$3,624.00 $14,998.00 - $2,000.00

BENEFITS
0012050-
50500
$37,286.25 $46,597.65 $49,900.00 $50,800.00

TUITION

REIMBURSEMENT
0012050-
50550
- - $500.00 -

BENEFITS
0012060-
50500
$65,388.39 $57,825.94 $64,800.00 $70,100.00

TUITION

REIMBURSEMENT
0012060-
50550
- - $800.00 -

BENEFITS
0012070-
50500
$79,795.34 $75,288.95 $84,600.00 $90,900.00

TUITION

REIMBURSEMENT
0012070-
50550
$3,584.95 $2,206.83 $6,400.00 -
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 26 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

BENEFITS
0012110-
50500
$1,889,689.23 $1,583,831.78 $1,794,700.00 $2,004,000.00

TUITION

REIMBURSEMENT
0012110-
50550
$2,100.00 $6,638.64 $19,300.00 -

BENEFITS
0012130-
50500
$52,570.21 $40,567.90 $48,400.00 $54,500.00

TUITION

REIMBURSEMENT
0012130-
50550
- - $2,700.00 -

BENEFITS
0011600-
50500
$81,459.29 $101,532.86 $118,600.00 $123,300.00

TUITION

REIMBURSEMENT
0011600-
50550
$405.00 $184.50 $5,000.00 $5,000.00

BENEFITS
0011650-
50500
$30,820.70 $38,989.32 $43,700.00 $45,500.00

TUITION

REIMBURSEMENT
0011650-
50550
- - $5,000.00 $2,000.00

BENEFITS
0013030-
50500
$33,581.64 $36,842.85 $37,900.00 $38,400.00

BENEFITS
0013100-
50500
$89,791.79 $66,341.10 $68,400.00 $77,800.00

TUITION

REIMBURSEMENT
0013100-
50550
- - $1,300.00 $1,300.00

BENEFITS
0013200-
50500
$85,776.86 $148,417.44 $130,900.00 $147,400.00

BENEFITS
0013400-
50500
$36,816.38 $33,247.53 $37,300.00 $41,800.00

BENEFITS
0013600-
50500
$42,792.49 $37,180.38 $52,800.00 $57,200.00

BENEFITS
0013610-
50500
$7,774.13 $10,038.17 $12,400.00 $13,600.00

BENEFITS
0014200-
50500
$350,009.80 $279,273.48 $394,500.00 $403,800.00

TUITION

REIMBURSEMENT
0014200-
50550
$1,850.00 - - -

BENEFITS
0014400-
50500
$37,289.80 $38,742.36 $41,000.00 $41,100.00

CREDITS FROM
OTHER

DEPARTMENTS
0014400-
50600
-$113,572.22 -$118,177.47 -$132,800.00 -$132,800.00
Total PERSONNELBENEFITS
$3,257,760.01 $2,889,154.08 $3,396,800.00 $3,705,800.00

MAINT &

OPERATIONS

COMMUNICATIONS
- TELEPHONE
0011000-
51110
- - $200.00 $200.00

UTILITIES
0011000-
51120
$13,105.77 $14,085.33 $15,300.00 $15,500.00

REPAIRS & MAINT
- GENERAL
0011000-
51420
- - $100.00 $100.00

PRINTING &

PUBLISHING
0011000-
51500
$251.90 $1,752.26 $3,300.00 $4,000.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 27 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

GENERAL OFFICE
0011000-
51540
$689.73 $489.60 $800.00 $1,000.00

SOFTWARE AND

SOFTWARE

LICENSES
0011000-
51550
$576.89 $716.23 $1,000.00 $1,000.00
SMALL

EQUIPMENT &
TOOLS
0011000-
51670
- - $500.00 -
TRAVEL

MEETINGS &

TRAINING
0011000-
51810
$3,356.89 $2,395.83 $7,700.00 $8,000.00

CONTRACTUAL

AGREEMENTS
0011000-
51830
$5,643.38 $3,746.04 $8,400.00 $17,900.00

MATERIALS &

OTHER SERVICES
0011000-
51870
$4,448.69 $4,454.66 $15,700.00 $3,800.00

COMMUNICATIONS
- TELEPHONE
0011100-
51110
- - $200.00 $200.00

PRINTING &

PUBLISHING
0011100-
51500
$1,954.97 - $500.00 $500.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0011100-
51520
$265.00 $475.00 $600.00 $600.00

GENERAL OFFICE
0011100-
51540
$773.68 $1,362.81 $800.00 $800.00

SOFTWARE AND

SOFTWARE

LICENSES
0011100-
51550
$576.89 $5,716.23 $36,000.00 $30,000.00
SMALL

EQUIPMENT &
TOOLS
0011100-
51670
$80.27 $347.39 $400.00 $400.00
TRAVEL

MEETINGS &

TRAINING
0011100-
51810
- $958.14 $1,000.00 $1,000.00

PROFESSIONAL

SERVICES
0011100-
51820
$2,308.00 $3,299.00 $3,700.00 $3,700.00

CONTRACTUAL

AGREEMENTS
0011100-
51830
$33,087.23 $3,852.58 $8,900.00 $11,500.00

MATERIALS &

OTHER SERVICES
0011100-
51870
- - $100.00 $100.00

ELECTIONS
0011100-
51875
$6,836.00 $14,251.58 - $18,000.00

COMMUNICATIONS
- TELEPHONE
0011200-
51110
- - - $200.00

UTILITIES
0011200-
51120
$7,056.97 $7,584.41 $9,500.00 $9,500.00

REPAIRS & MAINT
- AUTO EQUIP
0011200-
51410
$1,072.37 $674.79 $3,000.00 $1,200.00

REPAIRS & MAINT
- GENERAL
0011200-
51420
- - - $100.00

PRINTING &

PUBLISHING
0011200-
51500
$195.00 - $1,100.00 $400.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 28 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0011200-
51520
$25.00 - $3,200.00 $4,900.00

GENERAL OFFICE
0011200-
51540
$1,654.93 $1,233.12 $4,000.00 $1,900.00

SOFTWARE AND

SOFTWARE

LICENSES
0011200-
51550
$920.27 $1,142.55 $9,800.00 $9,800.00

UNIFORMS
0011200-
51610
$121.71 $261.58 $500.00 $500.00

MOTOR FUELS &

LUBRICANTS
0011200-
51630
$1,439.69 $1,424.91 $2,100.00 $2,100.00
SMALL

EQUIPMENT &
TOOLS
0011200-
51670
- - $300.00 $300.00
TRAVEL

MEETINGS &

TRAINING
0011200-
51810
$5,690.23 $3,801.37 $9,000.00 $11,000.00

PROFESSIONAL

SERVICES
0011200-
51820
$307.79 - $52,400.00 $151,100.00

CONTRACTUAL

AGREEMENTS
0011200-
51830
$7,531.09 $6,798.38 $12,800.00 $12,100.00

LEGAL SERVICES
0011200-
51840
- - - $600.00

MATERIALS &

OTHER SERVICES
0011200-
51870
$1,247.22 $569.28 $1,900.00 -

CONTRIBUTION

TO SERVICES
0011200-
51880
$961.18 $1,030.76 $1,400.00 $1,300.00

COMMUNICATIONS
- TELEPHONE
0011400-
51110
$1,098.37 $1,117.87 $1,300.00 $1,300.00

UTILITIES
0011400-
51120
$10,081.39 $10,834.89 $12,000.00 $12,000.00

REPAIRS & MAINT
- BDLGS
0011400-
51310
- - $2,500.00 -

REPAIRS & MAINT
- AUTO EQUIP
0011400-
51410
- - $200.00 $200.00

REPAIRS & MAINT
- GENERAL
0011400-
51420
- - $600.00 $600.00

PRINTING &

PUBLISHING
0011400-
51500
$101.07 $647.45 $3,300.00 $3,300.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0011400-
51520
$648.42 $1,010.00 $2,000.00 $2,000.00

GENERAL OFFICE
0011400-
51540
$7,814.65 $5,281.29 $7,500.00 $7,500.00

SOFTWARE AND

SOFTWARE

LICENSES
0011400-
51550
$1,835.62 $9,397.26 $14,900.00 $19,600.00

MOTOR FUELS &

LUBRICANTS
0011400-
51630
$65.25 - $100.00 $100.00
SMALL

EQUIPMENT &
TOOLS
0011400-
51670
$8,883.52 $13,408.13 $7,700.00 $7,700.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 29 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

BOOKS &

EDUCATIONAL

MATERIALS
0011400-
51680
$628.61 $878.34 $2,300.00 $2,300.00
TRAVEL

MEETINGS &

TRAINING
0011400-
51810
$775.00 $4,168.39 $12,100.00 $12,100.00

PROFESSIONAL

SERVICES
0011400-
51820
$52,819.56 $50,093.82 $81,700.00 $85,500.00

CONTRACTUAL

AGREEMENTS
0011400-
51830
$110,511.13 $102,756.40 $171,900.00 $182,600.00

MATERIALS &

OTHER SERVICES
0011400-
51870
$540.72 $917.75 $1,800.00 $1,800.00

CONTRIBUTION

TO SERVICES
0011400-
51880
$1,249.54 $1,311.87 $1,700.00 $1,600.00

BAD DEBT

EXPENSE
0011400-
51940
- - $1,000.00 $1,000.00

COMMUNICATIONS
- TELEPHONE
0011500-
51110
$951.05 $1,201.31 $4,000.00 $4,000.00

EQUIPMENT
RENTAL
0011500-
51220
- - $300.00 $300.00

REPAIRS & MAINT
- CAPITAL FAC
0011500-
51300
- - $500.00 $500.00

REPAIRS & MAINT
- BDLGS
0011500-
51310
- - $2,000.00 $2,000.00

REPAIRS & MAINT
- AUTO EQUIP
0011500-
51410
- $73.30 $1,000.00 $1,000.00

REPAIRS & MAINT
- GENERAL
0011500-
51420
$642.11 $210.44 $1,000.00 $1,000.00

PRINTING &

PUBLISHING
0011500-
51500
- $100.00 $100.00 $100.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0011500-
51520
- - $500.00 $500.00

GENERAL OFFICE
0011500-
51540
$1,416.42 $6,953.53 $4,000.00 $7,000.00

SOFTWARE AND

SOFTWARE

LICENSES
0011500-
51550
$975.22 $1,282.62 $1,600.00 $2,000.00

MOTOR FUELS &

LUBRICANTS
0011500-
51630
- - $2,000.00 $2,000.00
SMALL

EQUIPMENT &
TOOLS
0011500-
51670
$1,044.79 $3,156.45 $3,000.00 $3,000.00
TRAVEL

MEETINGS &

TRAINING
0011500-
51810
- - $2,000.00 $2,000.00

PROFESSIONAL

SERVICES
0011500-
51820
- $262.00 $500.00 $500.00

CONTRACTUAL

AGREEMENTS
0011500-
51830
$8,761.55 $5,769.07 $13,500.00 $12,800.00

CONTRIBUTION

TO SERVICES
0011500-
51880
$2,691.36 $2,717.40 $3,700.00 $3,500.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 30 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

COMMUNICATIONS
- TELEPHONE
0011940-
51110
$7,009.22 $2,700.11 $7,300.00 $7,300.00

UTILITIES
0011940-
51120
$18,288.14 $18,234.43 $30,000.00 $28,000.00

LIBRARY

UTILITIES
0011940-
51140
$917.77 $931.14 $1,500.00 $1,500.00

PROPERTY TAXES
0011940-
51150
$581.26 $581.26 $1,500.00 $1,200.00

EQUIPMENT
RENTAL
0011940-
51220
- - $400.00 $400.00

REPAIRS & MAINT
- GENERAL
0011940-
51420
- $28.96 $2,000.00 $2,000.00

PRINTING &

PUBLISHING
0011940-
51500
$3,480.96 $1,995.00 - -

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0011940-
51520
$31,870.97 $36,678.84 $48,100.00 $42,600.00

GENERAL OFFICE
0011940-
51540
$2,666.59 $296.18 $500.00 $500.00
SMALL

EQUIPMENT &
TOOLS
0011940-
51670
-$32.28 $1.98 - -
TRAVEL

MEETINGS &

TRAINING
0011940-
51810
$70.00 - - -

PROFESSIONAL

SERVICES
0011940-
51820
$14,563.50 $85,272.50 $58,400.00 $8,300.00

CONTRACTUAL

AGREEMENTS
0011940-
51830
$28,688.34 $5,708.16 $19,900.00 $14,200.00

LEGAL SERVICES
0011940-
51840
$184,561.13 $184,295.10 $243,900.00 $190,000.00

INSURANCE
0011940-
51860
$424,607.00 $364,562.00 $406,500.00 $366,700.00

MATERIALS &

OTHER SERVICES
0011940-
51870
$4,484.86 $5,828.94 $6,500.00 $16,000.00

CONTRIBUTION

TO NON PROFITS
0011940-
51881
$50,000.00 $54,970.10 $30,000.00 $30,000.00

COMMUNICATIONS
- TELEPHONE
0015500-
51110
- $1,449.96 $2,100.00 $2,100.00

UTILITIES
0015500-
51120
$16,176.74 $20,209.18 $33,600.00 $33,600.00

REPAIRS & MAINT
- BDLGS
0015500-
51310
$6,516.05 $4,611.94 $29,100.00 $8,000.00

REPAIRS & MAINT
- GENERAL
0015500-
51420
- - $200.00 $1,200.00

PRINTING &

PUBLISHING
0015500-
51500
- - $100.00 $100.00

GENERAL OFFICE
0015500-
51540
$41.54 $27.52 $100.00 $700.00

SOFTWARE AND

SOFTWARE

LICENSES
0015500-
51550
$288.44 $358.12 $500.00 $500.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 31 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed SMALL

EQUIPMENT &
TOOLS
0015500-
51670
$16.29 - - $100.00

PROFESSIONAL

SERVICES
0015500-
51820
- $1,874.15 $1,200.00 $2,000.00

CONTRACTUAL

AGREEMENTS
0015500-
51830
$23,378.87 $26,306.42 $33,800.00 $26,300.00

MATERIALS &

OTHER SERVICES
0015500-
51870
$1,073.55 $2,431.83 $10,500.00 $10,500.00

GENERAL OFFICE
0012000-
51540
$56.72 $13.32 $100.00 $100.00

SOFTWARE AND

SOFTWARE

LICENSES
0012000-
51550
$861.89 $1,070.08 $1,400.00 $1,400.00

CONTRACTUAL

AGREEMENTS
0012000-
51830
$6,789,706.49 $7,174,742.28 $7,428,900.00 $7,390,200.00

COMMUNICATIONS
- TELEPHONE
0012050-
51110
$1,211.62 $1,435.69 $1,500.00 $2,000.00

UTILITIES
0012050-
51120
- - $1,200.00 -

EQUIPMENT
RENTAL
0012050-
51220
- - $100.00 $100.00

REPAIRS & MAINT
- AUTO EQUIP
0012050-
51410
$3,660.78 $4,785.81 $2,100.00 $2,500.00

PRINTING &

PUBLISHING
0012050-
51500
- $21.64 $200.00 $200.00

GENERAL OFFICE
0012050-
51540
$512.39 $453.80 $500.00 $600.00

SOFTWARE AND

SOFTWARE

LICENSES
0012050-
51550
$905.22 $2,101.50 $3,000.00 $1,400.00

UNIFORMS
0012050-
51610
$364.00 $595.18 $600.00 $600.00

UNIFORMS &
SAFETY

EQUIPMENT
0012050-
51620
$456.75 $31.93 $500.00 $500.00

MOTOR FUELS &

LUBRICANTS
0012050-
51630
$4,172.37 $4,442.88 $4,000.00 $4,500.00
SMALL

EQUIPMENT &
TOOLS
0012050-
51670
$516.54 $1,041.82 $500.00 $600.00

BOOKS &

EDUCATIONAL

MATERIALS
0012050-
51680
- $66.44 $100.00 $100.00
TRAVEL

MEETINGS &

TRAINING
0012050-
51810
$3,357.64 $446.80 $1,500.00 $1,500.00

PROFESSIONAL

SERVICES
0012050-
51820
$25,891.00 $1,859.07 $10,000.00 $10,500.00

CONTRACTUAL

AGREEMENTS
0012050-
51830
$46,443.21 $23,554.13 $94,200.00 $146,900.00

LEGAL SERVICES
0012050-
51840
$280.00 - $1,400.00 $1,400.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 32 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

MATERIALS &

OTHER SERVICES
0012050-
51870
$12,176.02 $7,580.00 $6,000.00 $6,000.00

COMMUNICATIONS
- TELEPHONE
0012060-
51110
$1,211.62 $1,230.76 $1,300.00 $1,500.00

UTILITIES
0012060-
51120
$1,512.23 $1,625.21 $2,000.00 $2,000.00

REPAIRS & MAINT
- AUTO EQUIP
0012060-
51410
$128.40 $8.00 $1,000.00 $1,100.00

REPAIRS & MAINT
- GENERAL
0012060-
51420
- - $100.00 $100.00

PRINTING &

PUBLISHING
0012060-
51500
$1,865.25 $3,199.14 $4,900.00 $4,900.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0012060-
51520
- - $200.00 $200.00

GENERAL OFFICE
0012060-
51540
$82.44 $129.03 $400.00 $400.00

SOFTWARE AND

SOFTWARE

LICENSES
0012060-
51550
$2,149.74 $1,498.93 $10,300.00 $9,800.00

UNIFORMS
0012060-
51610
$572.59 $589.64 $600.00 $600.00

UNIFORMS &
SAFETY

EQUIPMENT
0012060-
51620
$76.13 - $100.00 $100.00

MOTOR FUELS &

LUBRICANTS
0012060-
51630
$1,172.93 $515.65 $1,000.00 $1,000.00
SMALL

EQUIPMENT &
TOOLS
0012060-
51670
- $1,257.42 $200.00 $200.00

BOOKS &

EDUCATIONAL

MATERIALS
0012060-
51680
$125.45 $142.59 $300.00 $300.00
TRAVEL

MEETINGS &

TRAINING
0012060-
51810
- - $1,500.00 $1,500.00

PROFESSIONAL

SERVICES
0012060-
51820
$50.00 $164.09 $2,000.00 $1,000.00

CONTRACTUAL

AGREEMENTS
0012060-
51830
$39,217.79 $40,032.32 $50,200.00 $40,700.00

LEGAL SERVICES
0012060-
51840
- - $500.00 $500.00

MATERIALS &

OTHER SERVICES
0012060-
51870
$32.88 - $1,200.00 $1,200.00

COMMUNICATIONS
- TELEPHONE
0012070-
51110
$605.81 $1,025.24 $1,600.00 $1,700.00

UTILITIES
0012070-
51120
$2,520.34 $2,708.74 $2,500.00 $2,500.00

REPAIRS & MAINT
- AUTO EQUIP
0012070-
51410
$2,078.24 $7,401.77 $2,200.00 $2,200.00

REPAIRS & MAINT
- GENERAL
0012070-
51420
- - $200.00 $200.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 33 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

PRINTING &

PUBLISHING
0012070-
51500
$583.12 $1,283.31 $900.00 $2,000.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0012070-
51520
$1,957.75 $1,112.00 $2,500.00 $2,500.00

GENERAL OFFICE
0012070-
51540
$3,260.36 $1,030.28 $1,000.00 $1,000.00

SOFTWARE AND

SOFTWARE

LICENSES
0012070-
51550
$6,391.48 $5,750.92 $11,900.00 $12,300.00

UNIFORMS
0012070-
51610
$579.76 $561.38 $200.00 $1,000.00

UNIFORMS &
SAFETY

EQUIPMENT
0012070-
51620
- $81.56 $200.00 $200.00

MOTOR FUELS &

LUBRICANTS
0012070-
51630
$3,533.17 $4,167.49 $4,500.00 $4,500.00
SMALL

EQUIPMENT &
TOOLS
0012070-
51670
$20.46 $1,833.59 $2,500.00 $1,000.00

BOOKS &

EDUCATIONAL

MATERIALS
0012070-
51680
$1,957.54 $1,687.76 $1,500.00 $4,000.00
TRAVEL

MEETINGS &

TRAINING
0012070-
51810
$5,600.69 $4,177.35 $5,000.00 $4,000.00

PROFESSIONAL

SERVICES
0012070-
51820
$42,925.00 $35,663.26 $88,000.00 $77,900.00

CONTRACTUAL

AGREEMENTS
0012070-
51830
$10,604.53 $6,213.47 $15,300.00 $19,000.00

LEGAL SERVICES
0012070-
51840
- - $1,000.00 $1,000.00

MATERIALS &

OTHER SERVICES
0012070-
51870
$6.45 - $500.00 $500.00

COMMUNICATIONS
- TELEPHONE
0012110-
51110
$1,946.78 $6,110.10 $8,600.00 $7,700.00

UTILITIES
0012110-
51120
$38,888.94 $42,852.17 $50,300.00 $57,000.00

REPAIRS & MAINT
- CAPITAL FAC
0012110-
51300
$23,662.39 $71,589.77 $37,500.00 $47,400.00

REPAIRS & MAINT
- BDLGS
0012110-
51310
$9,773.47 $19,580.81 $17,437.92 $13,600.00

REPAIRS & MAINT
- AUTO EQUIP
0012110-
51410
$180,281.34 $139,839.17 $128,700.00 $104,800.00

REPAIRS & MAINT
- GENERAL
0012110-
51420
$8,675.62 $9,062.64 $11,000.00 $18,000.00

PRINTING &

PUBLISHING
0012110-
51500
$41.99 $3,226.65 $3,900.00 $5,200.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0012110-
51520
$7,020.87 $3,947.44 $6,000.00 $6,300.00

FEES/ PERMITS/

LICENSES
0012110-
51530
$7,461.60 $8,136.88 $12,900.00 $12,500.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 34 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

GENERAL OFFICE
0012110-
51540
$5,222.00 $3,913.57 $4,000.00 $5,000.00

SOFTWARE AND

SOFTWARE

LICENSES
0012110-
51550
$12,621.65 $7,422.35 $16,300.00 $15,500.00

UNIFORMS
0012110-
51610
$374.69 $6,763.18 $5,600.00 $5,600.00

UNIFORMS &
SAFETY

EQUIPMENT
0012110-
51620
$49,647.89 $52,314.89 $55,150.00 $65,000.00

MOTOR FUELS &

LUBRICANTS
0012110-
51630
$45,392.17 $43,715.41 $50,000.00 $50,000.00
SMALL

EQUIPMENT &
TOOLS
0012110-
51670
$17,459.17 $33,815.33 $41,150.00 $42,100.00

BOOKS &

EDUCATIONAL

MATERIALS
0012110-
51680
$1,173.60 $195.61 $500.00 $1,500.00
TRAVEL

MEETINGS &

TRAINING
0012110-
51810
$25,717.04 $10,298.89 $26,600.00 $41,200.00

PROFESSIONAL

SERVICES
0012110-
51820
$35,596.56 $14,815.76 $65,500.00 $80,900.00

CONTRACTUAL

AGREEMENTS
0012110-
51830
$398,886.71 $457,752.58 $530,000.00 $628,000.00

LEGAL SERVICES
0012110-
51840
$647.50 - $1,000.00 $1,000.00

INSURANCE
0012110-
51860
$434,804.00 $488,583.00 $596,500.00 $732,500.00

EMS SUPPLIES
0012110-
51865
$9,582.27 $16,365.82 $14,100.00 $63,700.00

MATERIALS &

OTHER SERVICES
0012110-
51870
$14,929.09 $16,883.18 $34,000.00 $42,000.00

CONTRIBUTION

TO SERVICES
0012110-
51880
$16,917.41 $17,522.28 $23,400.00 $22,100.00

BAD DEBT

EXPENSE
0012110-
51940
- $6,921.00 - -

COMMUNICATIONS
- TELEPHONE
0012130-
51110
$5,283.59 $5,888.11 $13,700.00 $16,100.00

UTILITIES
0012130-
51120
$6,048.82 $6,500.94 $12,800.00 $12,800.00

REPAIRS & MAINT
- BDLGS
0012130-
51310
$4,140.00 $4,244.57 - -

REPAIRS & MAINT
- AUTO EQUIP
0012130-
51410
$29.99 $637.27 $700.00 $800.00

REPAIRS & MAINT
- GENERAL
0012130-
51420
- $720.16 $1,800.00 $1,800.00

PRINTING &

PUBLISHING
0012130-
51500
- $872.68 $1,000.00 $1,000.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0012130-
51520
$75.00 $2.99 $200.00 $200.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 35 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

GENERAL OFFICE
0012130-
51540
$143.19 $206.60 $400.00 $400.00

SOFTWARE AND

SOFTWARE

LICENSES
0012130-
51550
$3,389.37 $3,919.59 $9,000.00 $9,000.00

UNIFORMS
0012130-
51610
$376.15 - - -

MOTOR FUELS &

LUBRICANTS
0012130-
51630
$294.66 $157.42 $500.00 $500.00
SMALL

EQUIPMENT &
TOOLS
0012130-
51670
$37,249.25 $4,665.01 $6,000.00 $6,000.00

BOOKS &

EDUCATIONAL

MATERIALS
0012130-
51680
- - $1,000.00 $1,000.00
TRAVEL

MEETINGS &

TRAINING
0012130-
51810
$386.02 $938.12 $2,000.00 $2,000.00

PROFESSIONAL

SERVICES
0012130-
51820
$5,300.00 $17,100.00 $30,800.00 $5,000.00

CONTRACTUAL

AGREEMENTS
0012130-
51830
$44,760.60 $16,613.42 $11,800.00 $12,700.00

MATERIALS &

OTHER SERVICES
0012130-
51870
$314.60 - $500.00 $500.00

COMMUNICATIONS
- TELEPHONE
0011600-
51110
$1,220.12 $915.42 $2,000.00 $2,000.00

UTILITIES
0011600-
51120
$5,040.68 $5,417.44 $6,300.00 $6,300.00

REPAIRS & MAINT
- GENERAL
0011600-
51420
- - $100.00 $100.00

PRINTING &

PUBLISHING
0011600-
51500
$476.32 $2,316.10 $5,000.00 $6,000.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0011600-
51520
$507.00 $760.99 $2,000.00 $2,000.00

GENERAL OFFICE
0011600-
51540
$3,862.33 $2,784.07 $5,000.00 $6,000.00

SOFTWARE AND

SOFTWARE

LICENSES
0011600-
51550
$6,595.44 $3,413.84 $15,800.00 $22,500.00
SMALL

EQUIPMENT &
TOOLS
0011600-
51670
- $1.32 - $2,500.00

BOOKS &

EDUCATIONAL

MATERIALS
0011600-
51680
- - $500.00 $500.00
TRAVEL

MEETINGS &

TRAINING
0011600-
51810
$2,805.69 $3,818.64 $7,500.00 $7,500.00

PROFESSIONAL

SERVICES
0011600-
51820
$83,505.00 $3,000.00 $20,000.00 $40,000.00

CONTRACTUAL

AGREEMENTS
0011600-
51830
$11,555.60 $9,524.63 $45,600.00 $20,000.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 36 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

PLANNING

COMMISSION
0011600-
51835
- $875.00 $2,100.00 $3,000.00

LEGAL SERVICES
0011600-
51840
$13,205.00 $49,923.50 $54,700.00 $50,000.00

MATERIALS &

OTHER SERVICES
0011600-
51870
$43.00 $381.61 $3,000.00 $500.00

CONTRIBUTION

TO SERVICES
0011600-
51880
$2,691.36 $2,717.40 $3,700.00 $3,500.00

COMMUNICATIONS
- TELEPHONE
0011650-
51110
- - $200.00 -

UTILITIES
0011650-
51120
$3,024.41 $3,250.48 $4,300.00 $4,100.00

PRINTING &

PUBLISHING
0011650-
51500
$84.45 - $200.00 $200.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0011650-
51520
- - $100.00 $100.00

GENERAL OFFICE
0011650-
51540
$238.24 $888.70 $1,300.00 $800.00

SOFTWARE AND

SOFTWARE

LICENSES
0011650-
51550
$19,292.91 $1,216.23 $31,000.00 $30,000.00

PROFESSIONAL

SERVICES
0011650-
51820
$154,414.86 $252,434.19 $397,000.00 $432,400.00

CONTRACTUAL

AGREEMENTS
0011650-
51830
$5,215.26 $4,771.14 $9,500.00 $8,000.00

COMMUNICATIONS
- TELEPHONE
0013030-
51110
$667.16 $682.61 $1,200.00 $1,200.00

UTILITIES
0013030-
51120
$4,468.68 $4,716.43 $6,600.00 $6,600.00

EQUIPMENT
RENTAL
0013030-
51220
- - $1,500.00 $1,500.00

REPAIRS & MAINT
- CAPITAL FAC
0013030-
51300
$74,757.74 $89,145.38 $135,000.00 $105,000.00

REPAIRS & MAINT
- BDLGS
0013030-
51310
- - $2,000.00 $2,000.00

REPAIRS & MAINT
- AUTO EQUIP
0013030-
51410
$126.00 $537.38 $700.00 $700.00

REPAIRS & MAINT
- GENERAL
0013030-
51420
- - $500.00 $500.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0013030-
51520
- - $100.00 $100.00

GENERAL OFFICE
0013030-
51540
$158.52 $277.67 $500.00 $500.00

SOFTWARE AND

SOFTWARE

LICENSES
0013030-
51550
$861.89 $1,070.08 $1,400.00 $1,400.00

UNIFORMS
0013030-
51610
$501.11 - $600.00 $600.00

UNIFORMS &
SAFETY

EQUIPMENT
0013030-
51620
- $352.43 $400.00 $400.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 37 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

MOTOR FUELS &

LUBRICANTS
0013030-
51630
$550.40 $266.83 $1,700.00 $1,700.00
SMALL

EQUIPMENT &
TOOLS
0013030-
51670
$721.98 $1,538.17 $5,300.00 $4,900.00
TRAVEL

MEETINGS &

TRAINING
0013030-
51810
- - $500.00 $500.00

PROFESSIONAL

SERVICES
0013030-
51820
$191.00 $126.88 $200.00 $200.00

CONTRACTUAL

AGREEMENTS
0013030-
51830
$14,219.80 $15,884.12 $25,500.00 $25,300.00

MATERIALS &

OTHER SERVICES
0013030-
51870
- - $800.00 $800.00

CONTRIBUTION

TO SERVICES
0013030-
51880
$865.09 $843.32 $1,100.00 $1,100.00

COMMUNICATIONS
- TELEPHONE
0013100-
51110
$623.13 $380.06 $500.00 $500.00

UTILITIES
0013100-
51120
$10,081.32 $10,834.88 $13,900.00 $13,900.00

REPAIRS & MAINT
- AUTO EQUIP
0013100-
51410
$53.70 $600.00 $1,000.00 $1,000.00

REPAIRS & MAINT
- GENERAL
0013100-
51420
- - $200.00 $200.00

PRINTING &

PUBLISHING
0013100-
51500
- $504.57 $2,000.00 $2,000.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0013100-
51520
$310.00 $496.00 $600.00 $600.00

GENERAL OFFICE
0013100-
51540
$1,203.06 $3,901.13 $6,500.00 $5,300.00

SOFTWARE AND

SOFTWARE

LICENSES
0013100-
51550
$7,782.75 $2,306.58 $12,000.00 $12,000.00

MOTOR FUELS &

LUBRICANTS
0013100-
51630
$1,552.36 $1,514.60 $1,800.00 $1,800.00
SMALL

EQUIPMENT &
TOOLS
0013100-
51670
$283.33 - - $800.00

BOOKS &

EDUCATIONAL

MATERIALS
0013100-
51680
- $0.33 - $100.00
TRAVEL

MEETINGS &

TRAINING
0013100-
51810
$8,632.12 $1,143.98 $7,900.00 $12,500.00

PROFESSIONAL

SERVICES
0013100-
51820
$23,841.59 $33,812.50 $33,900.00 $49,700.00

CONTRACTUAL

AGREEMENTS
0013100-
51830
$10,283.57 $7,348.42 $18,700.00 $18,300.00

MATERIALS &

OTHER SERVICES
0013100-
51870
$610.73 $920.51 $1,100.00 $900.00

CONTRIBUTION

TO SERVICES
0013100-
51880
$576.74 $655.88 $900.00 $800.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 38 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

COMMUNICATIONS
- TELEPHONE
0013200-
51110
$1,342.40 $1,364.12 $1,700.00 $1,700.00

UTILITIES
0013200-
51120
$23,446.22 $22,105.42 $29,900.00 $29,900.00

EQUIPMENT
RENTAL
0013200-
51220
- $1,232.30 $2,500.00 $2,500.00

REPAIRS & MAINT
- CAPITAL FAC
0013200-
51300
$169,231.07 $160,950.59 $208,600.00 $208,000.00

REPAIRS & MAINT
- BDLGS
0013200-
51310
$1,169.69 $317.20 $1,200.00 $1,800.00

REPAIRS & MAINT
- AUTO EQUIP
0013200-
51410
$9,252.41 $18,736.50 $14,500.00 $14,500.00

REPAIRS & MAINT
- GENERAL
0013200-
51420
$5,446.00 $3,585.30 $4,000.00 $4,000.00

PRINTING &

PUBLISHING
0013200-
51500
$267.20 $43.97 $500.00 $500.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0013200-
51520
- - $500.00 $500.00

GENERAL OFFICE
0013200-
51540
$989.83 $908.41 $1,200.00 $1,200.00

SOFTWARE AND

SOFTWARE

LICENSES
0013200-
51550
$1,665.40 $2,067.70 $3,500.00 $3,500.00

UNIFORMS
0013200-
51610
$2,547.52 $2,451.74 $2,600.00 $2,600.00

UNIFORMS &
SAFETY

EQUIPMENT
0013200-
51620
$877.87 $1,705.43 $2,400.00 $2,400.00

MOTOR FUELS &

LUBRICANTS
0013200-
51630
$18,885.58 $21,046.82 $25,800.00 $25,900.00
SMALL

EQUIPMENT &
TOOLS
0013200-
51670
$6,165.94 $7,311.17 $31,300.00 $3,500.00

BOOKS &

EDUCATIONAL

MATERIALS
0013200-
51680
- $302.37 - -
TRAVEL

MEETINGS &

TRAINING
0013200-
51810
$232.12 $264.43 $4,100.00 $5,000.00

PROFESSIONAL

SERVICES
0013200-
51820
$754.00 $597.50 $800.00 $800.00

CONTRACTUAL

AGREEMENTS
0013200-
51830
$136,181.08 $144,194.12 $106,800.00 $170,300.00

MATERIALS &

OTHER SERVICES
0013200-
51870
$916.49 $2,086.38 $1,200.00 $1,400.00

CONTRIBUTION

TO SERVICES
0013200-
51880
$18,743.67 $19,396.36 $25,900.00 $24,500.00

COMMUNICATIONS
- TELEPHONE
0013400-
51110
$1,808.15 $1,793.51 $2,200.00 $2,200.00

UTILITIES
0013400-
51120
$78,315.09 $84,592.89 $105,400.00 $105,400.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 39 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

EQUIPMENT
RENTAL
0013400-
51220
- - $1,800.00 $1,800.00

REPAIRS & MAINT
- BDLGS
0013400-
51310
$200,304.25 $181,426.10 $179,000.00 $143,100.00

REPAIRS & MAINT
- AUTO EQUIP
0013400-
51410
$1,154.14 $2,527.52 $3,000.00 $3,000.00

REPAIRS & MAINT
- GENERAL
0013400-
51420
$225.61 $264.71 $700.00 $1,000.00

GENERAL OFFICE
0013400-
51540
$308.85 $533.15 $1,300.00 $1,300.00

SOFTWARE AND

SOFTWARE

LICENSES
0013400-
51550
$432.67 $537.17 $700.00 $700.00

UNIFORMS
0013400-
51610
$840.71 $588.14 $600.00 $600.00

MOTOR FUELS &

LUBRICANTS
0013400-
51630
$1,816.62 $2,999.11 $3,000.00 $3,000.00
SMALL

EQUIPMENT &
TOOLS
0013400-
51670
$821.57 $589.57 $1,000.00 $1,000.00
TRAVEL

MEETINGS &

TRAINING
0013400-
51810
- - $500.00 $500.00

CONTRACTUAL

AGREEMENTS
0013400-
51830
$70,192.74 $79,161.90 $105,800.00 $134,800.00

MATERIALS &

OTHER SERVICES
0013400-
51870
$1,000.10 $1,246.48 $1,800.00 $2,700.00

CONTRIBUTION

TO SERVICES
0013400-
51880
$1,057.52 $1,030.76 $1,400.00 $1,300.00

REPAIRS & MAINT
- GENERAL
0013600-
51420
- - - $600.00

PRINTING &

PUBLISHING
0013600-
51500
$6,800.00 $2,800.00 $2,000.00 $5,300.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0013600-
51520
-$88.60 - - -

GENERAL OFFICE
0013600-
51540
$1,279.66 $630.85 $3,300.00 $4,500.00

SOFTWARE AND

SOFTWARE

LICENSES
0013600-
51550
$432.67 $1,098.92 $1,200.00 $1,200.00
SMALL

EQUIPMENT &
TOOLS
0013600-
51670
$268.71 $32.06 - -

PROFESSIONAL

SERVICES
0013600-
51820
$1,053.41 - - -

CONTRACTUAL

AGREEMENTS
0013600-
51830
$1,575,996.28 $1,726,245.60 $1,777,200.00 $1,843,500.00

MATERIALS &

OTHER SERVICES
0013600-
51870
$205.91 $121.20 $100.00 -

BAD DEBT

EXPENSE
0013600-
51940
- $48,713.27 $100.00 $100.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 40 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

PRINTING &

PUBLISHING
0013610-
51500
$1,000.00 $1,000.00 $4,000.00 $7,500.00

GENERAL OFFICE
0013610-
51540
$105.38 - $500.00 $3,000.00

SOFTWARE AND

SOFTWARE

LICENSES
0013610-
51550
$89.28 $110.84 $200.00 $200.00

PROFESSIONAL

SERVICES
0013610-
51820
$2,601.74 - $5,000.00 $5,000.00

CONTRACTUAL

AGREEMENTS
0013610-
51830
$427.01 $528.16 $1,300.00 $1,200.00

MATERIALS &

OTHER SERVICES
0013610-
51870
$5,473.03 $21,453.70 $12,500.00 $5,200.00

COMMUNICATIONS
- TELEPHONE
0014200-
51110
$3,089.53 $5,567.86 $5,200.00 $5,200.00

UTILITIES
0014200-
51120
$120,643.15 $168,145.82 $240,900.00 $248,300.00

PROPERTY TAXES
0014200-
51150
$4,651.40 $5,052.98 $6,500.00 $7,200.00

EQUIPMENT
RENTAL
0014200-
51220
$132.00 $4,012.20 $1,500.00 $1,500.00

REPAIRS & MAINT
- CAPITAL FAC
0014200-
51300
$159,111.07 $101,037.30 $161,000.00 $108,900.00

REPAIRS & MAINT
- BDLGS
0014200-
51310
$1,712.04 $1,026.66 $1,800.00 $1,800.00

REPAIRS & MAINT
- AUTO EQUIP
0014200-
51410
$7,939.74 $11,605.03 $19,000.00 $16,000.00

REPAIRS & MAINT
- GENERAL
0014200-
51420
$9,736.32 $13,572.84 $12,000.00 $12,000.00

PRINTING &

PUBLISHING
0014200-
51500
$100.86 $83.58 $200.00 $200.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0014200-
51520
$200.00 $360.00 $700.00 $700.00

GENERAL OFFICE
0014200-
51540
$748.70 $875.47 $1,100.00 $1,100.00

SOFTWARE AND

SOFTWARE

LICENSES
0014200-
51550
$5,656.55 $3,598.22 $4,700.00 $4,700.00

UNIFORMS
0014200-
51610
$5,868.36 $4,851.03 $6,600.00 $6,000.00

UNIFORMS &
SAFETY

EQUIPMENT
0014200-
51620
$1,447.13 $2,051.16 $3,500.00 $2,500.00

MOTOR FUELS &

LUBRICANTS
0014200-
51630
$21,330.47 $18,138.15 $26,000.00 $26,000.00
SMALL

EQUIPMENT &
TOOLS
0014200-
51670
$3,443.11 $6,257.98 $38,800.00 $8,800.00
TRAVEL

MEETINGS &

TRAINING
0014200-
51810
$1,709.56 $3,230.00 $2,200.00 $1,100.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 41 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

PROFESSIONAL

SERVICES
0014200-
51820
$1,039.00 $620.63 $1,800.00 $600.00

CONTRACTUAL

AGREEMENTS
0014200-
51830
$40,468.55 $45,303.57 $71,900.00 $76,200.00

MATERIALS &

OTHER SERVICES
0014200-
51870
$17,575.98 $29,453.20 $58,000.00 $83,600.00

CONTRIBUTION

TO SERVICES
0014200-
51880
$7,209.11 $7,402.44 $9,900.00 $9,400.00

COMMUNICATIONS
- TELEPHONE
0014400-
51110
$1,318.03 $1,324.79 $1,400.00 $1,500.00

UTILITIES
0014400-
51120
$228.55 $206.17 $500.00 $600.00

REPAIRS & MAINT
- CAPITAL FAC
0014400-
51300
$132.23 $501.73 $200.00 $1,800.00

REPAIRS & MAINT
- BDLGS
0014400-
51310
$156.01 $1,475.10 $3,100.00 $9,500.00

REPAIRS & MAINT
- AUTO EQUIP
0014400-
51410
$568.50 $186.03 $1,300.00 $1,300.00

REPAIRS & MAINT
- GENERAL
0014400-
51420
$500.00 $538.55 $700.00 $700.00

PRINTING &

PUBLISHING
0014400-
51500
- - - $200.00

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0014400-
51520
- $748.00 $600.00 $600.00

GENERAL OFFICE
0014400-
51540
$124.97 $41.75 $300.00 $300.00

SOFTWARE AND

SOFTWARE

LICENSES
0014400-
51550
$576.89 $3,664.27 $3,800.00 $4,100.00

UNIFORMS
0014400-
51610
$582.11 $990.94 $2,100.00 $1,800.00

UNIFORMS &
SAFETY

EQUIPMENT
0014400-
51620
- $369.02 $300.00 $400.00

MOTOR FUELS &

LUBRICANTS
0014400-
51630
$1,114.11 $1,276.43 $1,500.00 $1,500.00
SMALL

EQUIPMENT &
TOOLS
0014400-
51670
$5,169.71 $4,245.74 $4,800.00 $4,600.00
TRAVEL

MEETINGS &

TRAINING
0014400-
51810
$830.66 $25.00 $1,200.00 $1,500.00

PROFESSIONAL

SERVICES
0014400-
51820
$145.00 $126.88 $200.00 $100.00

CONTRACTUAL

AGREEMENTS
0014400-
51830
$4,646.62 $4,814.99 $10,800.00 $10,600.00

MATERIALS &

OTHER SERVICES
0014400-
51870
$560.13 $1,111.62 $3,300.00 $3,300.00

CREDITS FROM
OTHER

DEPARTMENTS
0014400-
51891
-$17,177.53 -$21,647.01 -$37,300.00 -$44,400.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 42 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed Total MAINT &

OPERATIONS
$12,853,900.86 $13,549,966.86 $15,417,837.92 $15,746,000.00

OPERATING TRANSF
OUT

TRANSFERS OUT
0011940-
51890
$120,000.00 $120,123.74 $258,700.00 $285,000.00
Total OPERATING

TRANSF OUT
$120,000.00 $120,123.74 $258,700.00 $285,000.00

DEBT SERVICE

PRINCIPAL -
LEASE
0011000-
51911
$411.04 $425.55 - -

PRINCIPAL -
SBITA
0011000-
51912
$52.84 $48.22 - -

INTEREST - LEASE
0011000-
51921
$59.60 $45.09 - -

INTEREST - SBITA
0011000-
51922
$0.53 $5.15 - -

PRINCIPAL -
LEASE
0011100-
51911
$411.04 $425.55 - -

PRINCIPAL -
SBITA
0011100-
51912
$52.84 $4,189.74 - -

INTEREST - LEASE
0011100-
51921
$59.60 $45.09 - -

INTEREST - SBITA
0011100-
51922
$0.53 $12.63 - -

PRINCIPAL -
LEASE
0011200-
51911
$655.57 $678.70 - -

PRINCIPAL -
SBITA
0011200-
51912
$84.28 $5,576.51 - -

INTEREST - LEASE
0011200-
51921
$95.05 $71.92 - -

INTEREST - SBITA
0011200-
51922
$0.86 $44.63 - -

PRINCIPAL -
LEASE
0011400-
51911
$1,289.15 $1,334.64 - -

PRINCIPAL -
SBITA
0011400-
51912
$165.74 $3,193.01 - -

INTEREST - LEASE
0011400-
51921
$186.93 $141.44 - -

INTEREST - SBITA
0011400-
51922
$1.68 $74.41 - -

PRINCIPAL -
LEASE
0011500-
51911
$694.77 $719.28 - -

PRINCIPAL -
SBITA
0011500-
51912
$89.32 $81.52 - -

INTEREST - LEASE
0011500-
51921
$100.74 $76.23 - -

INTEREST - SBITA
0011500-
51922
$0.90 $8.70 - -

PRINCIPAL -
LEASE
0011940-
51911
$2,289.87 $3,597.76 - -
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 43 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

PRINCIPAL -
SBITA
0011940-
51912
$2,830.51 - - -

INTEREST - LEASE
0011940-
51921
$273.85 $352.24 - -

INTEREST - SBITA
0011940-
51922
$53.87 - - -

LOSS ON LEASE
REMEAOTHFINUSE
0011940-
51957
- $7,449.78 - -

PRINCIPAL -
LEASE
0015500-
51911
$205.52 $212.77 - -

PRINCIPAL -
SBITA
0015500-
51912
$26.42 $24.11 - -

INTEREST - LEASE
0015500-
51921
$29.80 $22.55 - -

INTEREST - SBITA
0015500-
51922
$0.27 $2.58 - -

PRINCIPAL -
LEASE
0012000-
51911
$614.04 $635.70 - -

PRINCIPAL -
SBITA
0012000-
51912
$78.94 $72.04 - -

INTEREST - LEASE
0012000-
51921
$89.03 $67.37 - -

INTEREST - SBITA
0012000-
51922
$0.80 $7.70 - -

PRINCIPAL -
LEASE
0012050-
51911
$614.04 $635.70 - -

PRINCIPAL -
SBITA
0012050-
51912
$78.94 $72.04 - -

INTEREST - LEASE
0012050-
51921
$89.03 $67.37 - -

INTEREST - SBITA
0012050-
51922
$0.80 $7.70 - -

PRINCIPAL -
LEASE
0012060-
51911
$584.66 $605.29 - -

PRINCIPAL -
SBITA
0012060-
51912
$75.16 $68.60 - -

INTEREST - LEASE
0012060-
51921
$84.78 $64.15 - -

INTEREST - SBITA
0012060-
51922
$0.77 $7.33 - -

PRINCIPAL -
LEASE
0012070-
51911
$584.66 $605.29 - -

PRINCIPAL -
SBITA
0012070-
51912
$75.16 $68.60 - -

INTEREST - LEASE
0012070-
51921
$84.78 $64.15 - -

INTEREST - SBITA
0012070-
51922
$0.77 $7.33 - -

PRINCIPAL -
LEASE
0012110-
51911
$1,205.99 $1,248.54 - -

PRINCIPAL -
SBITA
0012110-
51912
$155.05 $141.52 - -
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 44 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

INTEREST - LEASE
0012110-
51921
$174.87 $132.32 - -

INTEREST - SBITA
0012110-
51922
$1.57 $15.10 - -

PRINCIPAL -
LEASE
0012130-
51911
$633.59 $655.94 - -

PRINCIPAL -
SBITA
0012130-
51912
$81.45 $74.34 - -

INTEREST - LEASE
0012130-
51921
$91.87 $69.52 - -

INTEREST - SBITA
0012130-
51922
$0.83 $7.94 - -

PRINCIPAL -
LEASE
0011600-
51911
$983.35 $1,018.05 - -

PRINCIPAL -
SBITA
0011600-
51912
$126.43 $115.39 - -

INTEREST - LEASE
0011600-
51921
$142.59 $107.89 - -

INTEREST - SBITA
0011600-
51922
$1.28 $12.32 - -

PRINCIPAL -
LEASE
0011650-
51911
$411.04 $425.55 - -

PRINCIPAL -
SBITA
0011650-
51912
$52.84 $48.22 - -

INTEREST - LEASE
0011650-
51921
$59.60 $45.09 - -

INTEREST - SBITA
0011650-
51922
$0.53 $5.15 - -

PRINCIPAL -
LEASE
0013030-
51911
$614.04 $635.70 - -

PRINCIPAL -
SBITA
0013030-
51912
$78.94 $72.04 - -

INTEREST - LEASE
0013030-
51921
$89.03 $67.37 - -

INTEREST - SBITA
0013030-
51922
$0.80 $7.70 - -

PRINCIPAL -
LEASE
0013100-
51911
$2,762.38 $2,867.19 - -

PRINCIPAL -
SBITA
0013100-
51912
$52.21 $47.65 - -

INTEREST - LEASE
0013100-
51921
$494.27 $389.49 - -

INTEREST - SBITA
0013100-
51922
$0.53 $5.09 - -

PRINCIPAL -
LEASE
0013200-
51911
$1,338.98 $1,228.30 - -

PRINCIPAL -
SBITA
0013200-
51912
- $139.21 - -

INTEREST - LEASE
0013200-
51921
$172.03 $130.18 - -

INTEREST - SBITA
0013200-
51922
$1.55 $14.87 - -
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 45 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

PRINCIPAL -
LEASE
0013400-
51911
$308.24 $319.11 - -

PRINCIPAL -
SBITA
0013400-
51912
$39.63 $36.17 - -

INTEREST - LEASE
0013400-
51921
$44.69 $33.82 - -

INTEREST - SBITA
0013400-
51922
$0.40 $3.86 - -

PRINCIPAL -
LEASE
0013600-
51911
$308.23 $319.11 - -

PRINCIPAL -
SBITA
0013600-
51912
$39.63 $36.17 - -

INTEREST - LEASE
0013600-
51921
$44.70 $33.82 - -

INTEREST - SBITA
0013600-
51922
$0.40 $3.86 - -

PRINCIPAL -
LEASE
0013610-
51911
$63.62 $65.86 - -

PRINCIPAL -
SBITA
0013610-
51912
$8.18 $7.46 - -

INTEREST - LEASE
0013610-
51921
$9.22 $6.98 - -

INTEREST - SBITA
0013610-
51922
$0.08 $0.80 - -

PRINCIPAL -
LEASE
0014200-
51911
$2,064.55 $2,137.40 - -

PRINCIPAL -
SBITA
0014200-
51912
$265.43 $242.25 - -

INTEREST - LEASE
0014200-
51921
$299.36 $226.51 - -

INTEREST - SBITA
0014200-
51922
$2.70 $25.88 - -

PRINCIPAL -
LEASE
0014400-
51911
$411.04 $425.55 - -

PRINCIPAL -
SBITA
0014400-
51912
$52.84 $48.22 - -

CREDITS FROM
OTHER

DEPARTMENTS
0014400-
51919
- -$473.77 - -

INTEREST - LEASE
0014400-
51921
$59.60 $45.09 - -

INTEREST - SBITA
0014400-
51922
$0.53 $5.15 - -

CREDITS FROM
OTHER

DEPARTMENTS
0014400-
51929
- -$50.24 - -
Total DEBT SERVICE $26,930.19 $45,142.89 - -

CAPITAL OUTLAY

SBITA ASSET
0011000-
58280
$253.29 $355.58 - -

TECHNOLOGY

SYSTEMS
0011000-
58845
$1,180.21 $1,535.92 $4,100.00 $2,700.00
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 46 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

SBITA ASSET
0011100-
58280
$253.29 $7,839.41 - -

TECHNOLOGY

SYSTEMS
0011100-
58845
$1,180.21 $1,535.92 $4,100.00 $2,700.00

AUTOMOTIVE

EQUIPMENT
0011200-
58210
- $16,936.42 - -

SBITA ASSET
0011200-
58280
$404.06 $12,936.44 - -

TECHNOLOGY

SYSTEMS
0011200-
58845
$1,882.67 $2,445.90 $6,600.00 $4,400.00

SBITA ASSET
0011400-
58280
$794.56 $1,389.98 - -

TECHNOLOGY

SYSTEMS
0011400-
58845
$3,702.09 $4,817.99 $12,900.00 $8,500.00

SBITA ASSET
0011500-
58280
$428.19 $601.09 - -

INFRASTRUCTURE
0011500-
58500
- - $1,000.00 $1,000.00

TECHNOLOGY

SYSTEMS
0011500-
58845
$1,995.07 $2,596.45 $7,000.00 $16,600.00

LEASE ASSET
0011940-
58270
$17,793.07 - - -

SBITA ASSET
0011940-
58280
$17,926.68 $7,966.52 - -

TECHNOLOGY

SYSTEMS
0011940-
58845
$26,368.74 $42,660.60 - -

MACHINERY &

EQUIPMENT
0015500-
58220
- - $99,000.00 -

SBITA ASSET
0015500-
58280
$126.65 $177.79 - -

TECHNOLOGY

SYSTEMS
0015500-
58845
$590.14 $767.94 $2,100.00 $1,400.00

SBITA ASSET
0012000-
58280
$378.43 $301,634.76 - -

TECHNOLOGY

SYSTEMS
0012000-
58845
$1,763.26 $2,298.94 $6,200.00 $4,100.00

SBITA ASSET
0012050-
58280
$378.43 $531.25 - -

TECHNOLOGY

SYSTEMS
0012050-
58845
$1,763.26 $2,294.69 $6,200.00 $4,100.00

SBITA ASSET
0012060-
58280
$360.34 $505.85 - -

TECHNOLOGY

SYSTEMS
0012060-
58845
$1,678.97 $2,185.01 $5,900.00 $3,900.00

SBITA ASSET
0012070-
58280
$360.34 $4,763.29 - -

TECHNOLOGY

SYSTEMS
0012070-
58845
$1,678.97 $2,185.01 $5,900.00 $3,900.00

AUTOMOTIVE

EQUIPMENT
0012110-
58210
$168,069.97 $208,919.30 - -

MACHINERY &

EQUIPMENT
0012110-
58220
$27,161.31 $343,389.90 $13,400.00 -
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 47 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

GENERAL

CAPITAL

IMPROVEMENTS
0012110-
58240
$12,507.42 $50,388.97 $30,462.08 -

SBITA ASSET
0012110-
58280
$743.30 $1,043.44 - -

TECHNOLOGY

SYSTEMS
0012110-
58845
$3,463.24 $4,507.15 $12,100.00 $8,000.00

AUTOMOTIVE

EQUIPMENT
0012130-
58210
$137,127.51 - - -

MACHINERY &

EQUIPMENT
0012130-
58220
$13,802.82 $6,489.00 - -

SBITA ASSET
0012130-
58280
$390.49 $548.18 - -

TECHNOLOGY

SYSTEMS
0012130-
58845
$1,819.47 $2,367.86 $6,400.00 $4,200.00

SBITA ASSET
0011600-
58280
$606.10 $14,474.67 - -

TECHNOLOGY

SYSTEMS
0011600-
58845
$2,824.00 $3,675.20 $9,800.00 $7,000.00

SBITA ASSET
0011650-
58280
$253.29 $49,741.98 - -

TECHNOLOGY

SYSTEMS
0011650-
58845
$1,180.21 $1,535.92 $4,100.00 $3,700.00

MACHINERY &

EQUIPMENT
0013030-
58220
$5,635.33 $53,465.91 $29,000.00 -

GENERAL

CAPITAL

IMPROVEMENTS
0013030-
58240
$28,537.08 $19,404.24 - -

SBITA ASSET
0013030-
58280
$378.43 $531.25 - -

INFRASTRUCTURE
0013030-
58500
$23,458.00 - - -

TECHNOLOGY

SYSTEMS
0013030-
58845
$1,763.26 $2,294.69 $6,200.00 $4,100.00

MACHINERY &

EQUIPMENT
0013100-
58220
- - $7,000.00 -

LEASE ASSET
0013100-
58270
- -$123.74 - -

SBITA ASSET
0013100-
58280
$250.28 $18,232.63 - -

TECHNOLOGY

SYSTEMS
0013100-
58845
$1,166.16 $1,517.63 $4,100.00 $2,700.00

AUTOMOTIVE

EQUIPMENT
0013200-
58210
$145,217.11 $274,180.48 $247,000.00 -

MACHINERY &

EQUIPMENT
0013200-
58220
- - $51,000.00 -

SBITA ASSET
0013200-
58280
$731.23 $1,026.51 - -

TECHNOLOGY

SYSTEMS
0013200-
58845
$3,407.07 $4,434.01 $11,900.00 $7,800.00

MACHINERY &

EQUIPMENT
0013400-
58220
$5,361.97 $67,613.57 $91,000.00 -
General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 48 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted FY 2026 Proposed

SBITA ASSET
0013400-
58280
$189.97 $266.68 - -

TECHNOLOGY

SYSTEMS
0013400-
58845
$137,022.10 $41,268.89 $3,100.00 $2,100.00

SBITA ASSET
0013600-
58280
$189.97 $266.68 - -

TECHNOLOGY

SYSTEMS
0013600-
58845
$885.16 $1,151.97 $3,100.00 $2,100.00

SBITA ASSET
0013610-
58280
$39.20 $55.03 - -

TECHNOLOGY

SYSTEMS
0013610-
58845
$182.69 $237.70 $700.00 $500.00

AUTOMOTIVE

EQUIPMENT
0014200-
58210
$96,678.71 $2,170.13 $104,000.00 -

MACHINERY &

EQUIPMENT
0014200-
58220
$25,027.09 $5,774.70 $6,000.00 -

SBITA ASSET
0014200-
58280
$1,272.50 $1,786.33 - -

TECHNOLOGY

SYSTEMS
0014200-
58845
$5,928.95 $7,716.12 $20,600.00 $13,600.00

CREDITS FROM
OTHER

DEPARTMENTS
0014400-
58200
-$6,896.05 -$1,891.50 -$20,100.00 -$2,700.00

MACHINERY &

EQUIPMENT
0014400-
58220
$5,462.55 - $16,000.00 -

SBITA ASSET
0014400-
58280
$253.29 $355.58 - -

TECHNOLOGY

SYSTEMS
0014400-
58845
$1,180.21 $1,535.92 $4,100.00 $2,700.00
Total CAPITAL
OUTLAY
$936,512.31 $1,611,315.73 $821,962.08 $109,100.00
Total Expenditures $25,020,141.65 $25,985,712.99 $29,645,200.00 $29,083,500.00 General Fund
City of Loma Linda | FY 2025-2026 Proposed Budget Page 49 Departments Summary
Fiscal Year 2026
($)
FY26 Department Budget Overview
$$$444,,,111555111,,,000000000
$$$111,,,222222999,,,999000000
$$$111111,,,222222000,,,444000000
$$$777,,,666333555,,,999000000
$$$333222,,,888111777,,,000000000
ADMINISTRATION (Budgeted)
COMMUNITY DEVELOPMENT (Budgeted)
FIRE (Budgeted)
POLICE (Budgeted)
PUBLIC WORKS (Budgeted)
Departments Summary
City of Loma Linda | FY 2025-2026 Proposed Budget Page 50

1. Provide municipal government leadership that is open and responsive to residents, and is characterized by ethical behavior, stability, promoting public trust, transparency, confidence in the future, and cooperative interaction among civic leaders, residents, business representatives, and staff, while recognizing and respecting legitimate differences of opinion on critical issues facing the City.

2. Manage City government in a financially operationally responsible and cautious manner to maintain Loma Linda's status as one of California's most appealing locations to reside, work, visit, engage in recreational activities, and raise a family.

3. Ensure a balanced budget, maintain financial transparency and prioritize efficient use.

4. Maintain support for police, fire and emergency services to maintain a safe and secure community.

5. Encourage business growth, attract new investments and strengthen the local economy.

6. Support and improve infrastructure and public facilities and support community service and sustainability that improve the wellbeing of residents.

City Council
The City Council is the legislative branch responsible for making policy decisions and passing ordinances concerning the conduct, affairs , and operations of the City. Additionally, the City Council also serves as acting in the capacity of the Successor Agency to the former Redevelopment Agency. The City of Loma Linda is divided into five districts, with each district represented by one City Council Member.

Council Members serve four-year staggered terms, with elections held so that two members are elected in one cycle and the remaining three members are elected two years later. The positions of Mayor and Mayor pro tempore are selected by the City Council every two years.

Department Goals
For the Fiscal Year 2025-2026, the City Council's Department has set the following goals:

Budgeted Expenditures
FY26 Expenditures by Category
PERSONNEL-BENEFITS $90,000 43.21%
PERSONNEL-SALARIES $64,100 30.77%
MAINT & OPERATIONS $51,500 24.72%
CAPITAL OUTLAY $2,700 1.30%
208K
City Council (0011000)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 51 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PERSONNEL-SALARIES

SALARIES REGULAR
0011000-
50010
$64,384.78 $65,024.79 $64,100.00 $64,100.00 0.00%
Total PERSONNELSALARIES
$64,384.78 $65,024.79 $64,100.00 $64,100.00 0.00%

PERSONNEL-BENEFITS

BENEFITS
0011000-
50500
$102,499.30 $99,696.40 $88,000.00 $90,000.00 2.27%
Total PERSONNELBENEFITS
$102,499.30 $99,696.40 $88,000.00 $90,000.00 2.27%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0011000-
51110
- - $200.00 $200.00 0.00%

UTILITIES
0011000-
51120
$13,105.77 $14,085.33 $15,300.00 $15,500.00 1.31%

REPAIRS & MAINT -

GENERAL
0011000-
51420
- - $100.00 $100.00 0.00%

PRINTING & PUBLISHING
0011000-
51500
$251.90 $1,752.26 $3,300.00 $4,000.00 21.21%

GENERAL OFFICE
0011000-
51540
$689.73 $489.60 $800.00 $1,000.00 25.00%

SOFTWARE AND

SOFTWARE LICENSES
0011000-
51550
$576.89 $716.23 $1,000.00 $1,000.00 0.00%

SMALL EQUIPMENT &
TOOLS
0011000-
51670
- - $500.00 - -100.00%

TRAVEL MEETINGS &

TRAINING
0011000-
51810
$3,356.89 $2,395.83 $7,700.00 $8,000.00 3.90%

CONTRACTUAL

AGREEMENTS
0011000-
51830
$5,643.38 $3,746.04 $8,400.00 $17,900.00 113.10%

MATERIALS & OTHER

SERVICES
0011000-
51870
$4,448.69 $4,454.66 $15,700.00 $3,800.00 -75.80%
Total MAINT &

OPERATIONS
$28,073.25 $27,639.95 $53,000.00 $51,500.00 -2.83%

DEBT SERVICE

PRINCIPAL - LEASE
0011000-
51911
$411.04 $425.55 - - -

PRINCIPAL - SBITA
0011000-
51912
$52.84 $48.22 - - -

INTEREST - LEASE
0011000-
51921
$59.60 $45.09 - - -

INTEREST - SBITA
0011000-
51922
$0.53 $5.15 - - -
Total DEBT SERVICE $524.01 $524.01 - - -

CAPITAL OUTLAY

SBITA ASSET
0011000-
58280
$253.29 $355.58 - - -

TECHNOLOGY SYSTEMS
0011000-
58845
$1,180.21 $1,535.92 $4,100.00 $2,700.00 -34.15%
Total CAPITAL OUTLAY $1,433.50 $1,891.50 $4,100.00 $2,700.00 -34.15% Expenditures
City Council (0011000)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 52 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change
Total Expenditures $196,914.84 $194,776.65 $209,200.00 $208,300.00 -0.43% City Council (0011000)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 53 Budget Justification

GENERAL FUND

CITY COUNCIL
0011000

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
City Council Members 5 - $1,066.73 per month 64,100
50010 - SALARIES REGULAR Total 64,100
50 - PERSONNEL - SALARIES Total 64,100
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
Cafeteria plan; deferred compensation plan; Public Employees' Retirement S 90,000 50500 - BENEFITS Total 90,000
51 - PERSONNEL - BENEFITS Total 90,000
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Telephone - Council portion of Civic Center phone costs 200 51110 - COMMUNICATIONS - TELEPHONE Total 200
51120 - UTILITIES
Utilities for Council Chambers and office portion of Civic Center 15,500 51120 - UTILITIES Total 15,500
51420 - REPAIRS & MAINT - GENERAL
Repairs and maintenance 100
51420 - REPAIRS & MAINT - GENERAL Total 100
51500 - PRINTING & PUBLISHING
Supplies and services to print agendas, City promotional materials and business cards. Costs to publish Notices and Ordinances for City Council meetings. 4,000
51500 - PRINTING & PUBLISHING Total 4,000
51540 - GENERAL OFFICE
Postage, office supplies, and copier/printer expenses stationary; nameplates 1,000 51540 - GENERAL OFFICE Total 1,000
51550 - SOFTWARE AND SOFTWARE LICENSES
Pro-rata share for Microsoft Agreement & Crystal Reports; Dot Gov; Screen Connect License; Jotforms; Tyler Tech EngerGov; BlueBeam Software 1,000 51550 - SOFTWARE AND SOFTWARE LICENSES Total 1,000
51810 - TRAVEL MEETINGS & TRAINING
League of CA Cities Annual Conference & quarterly meetings; City County Conference State of the County City Council business meetings and related expenses 7,500
Chamber Installation Dinner 500
51810 - TRAVEL MEETINGS & TRAINING Total 8,000
51830 - CONTRACTUAL AGREEMENTS
Pro-rata share for phone support & backup; printer leases; print overages & freight; VoiP; anti-virus; spam filter; VMWARE support; data domain; licensing for Musical Works SMB; hardware support; Digi cert; network 7,900
City Council (0011000)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 54 switches support; router support; managed service network & security; camera support; website support, hosting & maintenance; 3PAR HPE NAS support; cable services various locations (50% for service at 25541 Barton Road); Juniper switch support; firewall protection
Interpreting services for City Council public hearing meetings 10,000 51830 - CONTRACTUAL AGREEMENTS Total 17,900
51870 - MATERIALS & OTHER SERVICES
Floral Arrangements 800
City Council refreshments and paper supplies for City Council meetings and c 3,000 51870 - MATERIALS & OTHER SERVICES Total 3,800
52 - MAINT & OPERATIONS Total 51,500
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
Pro-rata share of VM Host; Power Supply replace; Juniper Switch; AC/DC; H 2,700 58845 - TECHNOLOGY SYSTEMS Total 2,700
57 - CAPITAL OUTLAY Total 2,700
Grand Total 208,300
City Council (0011000)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 55 City Clerk
As the custodian of the City’s official records, the City Clerk’s Office is responsible for managing and retaining all legal and official records. The office prepares and distributes the agendas and minutes for City Council, Successor Agency, and Housing Authority meetings and handles the preparation, execution, publishing and postings of Resolutions and Ordinances. The office serves as the Filing Officer for statement and forms required under the StatePolitical Reform Act and the City’s Conflict of Interest Code. It also ensures compliance with the Public Records Act, promoting transparency to the public.  The City Clerk acts as the local election official for the City Council District Elections.  The office assists in the opening of competitive bids, supports risk management duties with the Human Resources Department.  The office provides general public information. The City Clerk’s Office manages the Affordable Housing Program.

Department Goals
For the Fiscal Year 2025-2026, the City Clerk's Department has set the following goals:

1. Respond to the legislative needs of the City Council, City staff, and residents of Loma Linda in a professional and ethical manner;

2. Continue to ensure compliance with the Public Records Act and the Political Reform Act and uphold transparency and accessibility for the public;

3. Administer records management program for the City of Loma Linda;

4. Coordinate and oversee the June 2. 2026, City Council District Elections for Districts 2 and 3. Perform the department's job duties to the best of my ability with integrity and honesty.

5. Apply technology effectively to provide and improve access to materials on-line.

Budgeted Expenditures
FY26 Expenditures by Category
PERSONNEL-SALARIES $112,900 46.65%
MAINT & OPERATIONS $66,800 27.60%
PERSONNEL-BENEFITS $59,600 24.63%
CAPITAL OUTLAY $2,700 1.12%
Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
%
Change

PERSONNEL-SALARIES
242K
Expenditures
City Clerk (0011100)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 56 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
%
Change

SALARIES REGULAR
0011100-
50010
$89,393.70 $83,651.36 $101,100.00 $112,900.00 11.67%

SALARIES - PART-TIME/

TEMPORARY
0011100-
50020
$1,729.53 - - - -
Total PERSONNELSALARIES
$91,123.23 $83,651.36 $101,100.00 $112,900.00 11.67%

PERSONNEL-BENEFITS

BENEFITS
0011100-
50500
$52,148.51 $36,854.60 $45,500.00 $54,600.00 20.00%

TUITION

REIMBURSEMENT
0011100-
50550
$1,525.00 - $5,000.00 $5,000.00 0.00%
Total PERSONNELBENEFITS
$53,673.51 $36,854.60 $50,500.00 $59,600.00 18.02%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0011100-
51110
- - $200.00 $200.00 0.00%

PRINTING & PUBLISHING
0011100-
51500
$1,954.97 - $500.00 $500.00 0.00%

MEMBERSHIP/ DUES/

SUBSCRIPTIONS
0011100-
51520
$265.00 $475.00 $600.00 $600.00 0.00%

GENERAL OFFICE
0011100-
51540
$773.68 $1,362.81 $800.00 $800.00 0.00%

SOFTWARE AND

SOFTWARE LICENSES
0011100-
51550
$576.89 $5,716.23 $36,000.00 $30,000.00 -16.67%

SMALL EQUIPMENT &
TOOLS
0011100-
51670
$80.27 $347.39 $400.00 $400.00 0.00%

TRAVEL MEETINGS &

TRAINING
0011100-
51810
- $958.14 $1,000.00 $1,000.00 0.00%

PROFESSIONAL

SERVICES
0011100-
51820
$2,308.00 $3,299.00 $3,700.00 $3,700.00 0.00%

CONTRACTUAL

AGREEMENTS
0011100-
51830
$33,087.23 $3,852.58 $8,900.00 $11,500.00 29.21%

MATERIALS & OTHER

SERVICES
0011100-
51870
- - $100.00 $100.00 0.00%

ELECTIONS
0011100-
51875
$6,836.00 $14,251.58 - $18,000.00 -
Total MAINT &

OPERATIONS
$45,882.04 $30,262.73 $52,200.00 $66,800.00 27.97%

DEBT SERVICE

PRINCIPAL - LEASE
0011100-
51911
$411.04 $425.55 - - -

PRINCIPAL - SBITA
0011100-
51912
$52.84 $4,189.74 - - -

INTEREST - LEASE
0011100-
51921
$59.60 $45.09 - - -

INTEREST - SBITA
0011100-
51922
$0.53 $12.63 - - -
Total DEBT SERVICE $524.01 $4,673.01 - - -

CAPITAL OUTLAY

SBITA ASSET
0011100-
58280
$253.29 $7,839.41 - - -
City Clerk (0011100)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 57 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
%
Change

TECHNOLOGY SYSTEMS
0011100-
58845
$1,180.21 $1,535.92 $4,100.00 $2,700.00 -34.15%
Total CAPITAL OUTLAY $1,433.50 $9,375.33 $4,100.00 $2,700.00 -34.15% Total Expenditures $192,636.29 $164,817.03 $207,900.00 $242,000.00 16.40% City Clerk (0011100)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 58 Budget Justification

GENERAL FUND

CITY CLERK
0011100

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
City Clerk - 80% 112,900
50010 - SALARIES REGULAR Total 112,900
50 - PERSONNEL - SALARIES Total 112,900
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
PERS, Social security (SS), Life Insurance, Disability Insurance, Cafeteria Plan 54,100
OPEB Funding Contribution 500
50500 - BENEFITS Total 54,600
50550 - TUITION REIMBURSEMENT
International Institute of Municipal Clerks (IIMC) - College base Classes/Programs for Municipal Certification 5,000
50550 - TUITION REIMBURSEMENT Total 5,000
51 - PERSONNEL - BENEFITS Total 59,600
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Telephone 200
51110 - COMMUNICATIONS - TELEPHONE Total 200
51500 - PRINTING & PUBLISHING
Printing of department documents; business cards 500
51500 - PRINTING & PUBLISHING Total 500
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS
International Institute of Municipal Clerks annual membership City Clerks Association of California Membership 600
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS Total 600
51540 - GENERAL OFFICE
Office supplies including postage, computer paper, printer ink, stationery supplies, required state codes 800
51540 - GENERAL OFFICE Total 800
51550 - SOFTWARE AND SOFTWARE LICENSES
Agenda Management Software Program Annual Maintenace and License Fees 7,000
Pro-rata share for Microsoft Agreement & Crystal Reports; Dot Gov; Screen Connect License; Jotforms; Tyler Tech EngerGov; BlueBeam Software 1,000 Laserfische Site Licensing 10,000
California Public Records Act Management Software 12,000 51550 - SOFTWARE AND SOFTWARE LICENSES Total 30,000
City Clerk (0011100)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 59 51670 - SMALL EQUIPMENT & TOOLS
Minor office materials and equipment 400
51670 - SMALL EQUIPMENT & TOOLS Total 400
51810 - TRAVEL MEETINGS & TRAINING
Various City Clerk trainings/classes/meetings League of Calif Cities - City Clerk's and New Laws Annual Conference; California Professional Municipal Clerk Program; City Clerks Association of Calif Training programs 1,000 51810 - TRAVEL MEETINGS & TRAINING Total 1,000
51820 - PROFESSIONAL SERVICES
Codification (including updated building codes and development code) and Municipal Code on-line costs 3,700
51820 - PROFESSIONAL SERVICES Total 3,700
51830 - CONTRACTUAL AGREEMENTS
Destruction of records per Records Retention Schedule 900 Support services for phone support & backup; printer leases; print overages & freight; VoiP; anti-virus; spam filter; VMWARE support; data domain; licensing for Musical Works SMB; hardware support; Digi cert; network switches support; router support; managed service network & security; camera support; website support, hosting & maintenance; 3PAR HPE NAS support; Juniper switch support; firewall protection 7,600 Records Management Storage - Initial Storage set up and monthly storage fee. 3,000
51830 - CONTRACTUAL AGREEMENTS Total 11,500
51870 - MATERIALS & OTHER SERVICES
Miscellaneous materials and services not included in other accounts 100 51870 - MATERIALS & OTHER SERVICES Total 100
51875 - ELECTIONS
June 2, 2026, City Council Elections fees with SB County ROV 18,000 51875 - ELECTIONS Total 18,000
52 - MAINT & OPERATIONS Total 66,800
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
Pro-rata share of VM Host; Power Supply replace; Juniper Switch; AC/DC; Hybrid AD; Intune; Cisco Router; Data Center Sensors; SAN Drive Expansion; Camera Replacements 2,700
58845 - TECHNOLOGY SYSTEMS Total 2,700
57 - CAPITAL OUTLAY Total 2,700
Grand Total 242,000
City Clerk (0011100)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 60

1. To supervise the overall maintenance and operations of the City, including departmental projects and goals that are set forth.

2. Assistance to the City Council, Department Staff as well as the residents/citizens of Loma Linda.

3. Under the City Manager's direction, the goal of the Economic Development division is to promote and support the economic vitality of the City by attracting new businesses, retaining existing enterprises, and encouraging responsible development initiatives that align with the City's long-term vision.

City Manager
The City Manager's Office provides overall coordination of all city services. Departmental functions include general city administration, risk management, public information, economic development,special projects and support services for the City Council.

Department Goals
For the Fiscal Year 2025-2026, the City Manager's Department has set the following goals:

Budgeted Expenditures
FY26 Expenditures by Category
PERSONNEL-SALARIES $472,700 54.17%
MAINT & OPERATIONS $207,000 23.72%
PERSONNEL-BENEFITS $188,600 21.61%
CAPITAL OUTLAY $4,400 0.50%
Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PERSONNEL-SALARIES

SALARIES REGULAR
0011200-
50010
$225,904.43 $266,594.54 $370,400.00 $472,700.00 27.62%

SALARIES - PART-TIME/

TEMPORARY
0011200-
50020
$6,918.15 - - - -
Total PERSONNELSALARIES
$232,822.58 $266,594.54 $370,400.00 $472,700.00 27.62%

PERSONNEL-BENEFITS
873K
Expenditures
City Manager (0011200)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 61 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

BENEFITS
0011200-
50500
$98,553.69 $89,563.99 $153,600.00 $183,600.00 19.53%

TUITION

REIMBURSEMENT
0011200-
50550
$1,931.86 - $4,100.00 $5,000.00 21.95%
Total PERSONNELBENEFITS
$100,485.55 $89,563.99 $157,700.00 $188,600.00 19.59%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0011200-
51110
- - - $200.00 -

UTILITIES
0011200-
51120
$7,056.97 $7,584.41 $9,500.00 $9,500.00 0.00%

REPAIRS & MAINT -

AUTO EQUIP
0011200-
51410
$1,072.37 $674.79 $3,000.00 $1,200.00 -60.00%

REPAIRS & MAINT -

GENERAL
0011200-
51420
- - - $100.00 -

PRINTING & PUBLISHING
0011200-
51500
$195.00 - $1,100.00 $400.00 -63.64%

MEMBERSHIP/ DUES/

SUBSCRIPTIONS
0011200-
51520
$25.00 - $3,200.00 $4,900.00 53.13%

GENERAL OFFICE
0011200-
51540
$1,654.93 $1,233.12 $4,000.00 $1,900.00 -52.50%

SOFTWARE AND

SOFTWARE LICENSES
0011200-
51550
$920.27 $1,142.55 $9,800.00 $9,800.00 0.00%

UNIFORMS
0011200-
51610
$121.71 $261.58 $500.00 $500.00 0.00%

MOTOR FUELS &

LUBRICANTS
0011200-
51630
$1,439.69 $1,424.91 $2,100.00 $2,100.00 0.00%

SMALL EQUIPMENT &
TOOLS
0011200-
51670
- - $300.00 $300.00 0.00%

TRAVEL MEETINGS &

TRAINING
0011200-
51810
$5,690.23 $3,801.37 $9,000.00 $11,000.00 22.22%

PROFESSIONAL

SERVICES
0011200-
51820
$307.79 - $52,400.00 $151,100.00 188.36%

CONTRACTUAL

AGREEMENTS
0011200-
51830
$7,531.09 $6,798.38 $12,800.00 $12,100.00 -5.47%

LEGAL SERVICES
0011200-
51840
- - - $600.00 -

MATERIALS & OTHER

SERVICES
0011200-
51870
$1,247.22 $569.28 $1,900.00 - -100.00%

CONTRIBUTION TO

SERVICES
0011200-
51880
$961.18 $1,030.76 $1,400.00 $1,300.00 -7.14%
Total MAINT &

OPERATIONS
$28,223.45 $24,521.15 $111,000.00 $207,000.00 86.49%

DEBT SERVICE

PRINCIPAL - LEASE
0011200-
51911
$655.57 $678.70 - - -

PRINCIPAL - SBITA
0011200-
51912
$84.28 $5,576.51 - - -

INTEREST - LEASE
0011200-
51921
$95.05 $71.92 - - -

INTEREST - SBITA
0011200-
51922
$0.86 $44.63 - - -
City Manager (0011200)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 62 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change
Total DEBT SERVICE $835.76 $6,371.76 - - -

CAPITAL OUTLAY

AUTOMOTIVE

EQUIPMENT
0011200-
58210
- $16,936.42 - - -

SBITA ASSET
0011200-
58280
$404.06 $12,936.44 - - -

TECHNOLOGY SYSTEMS
0011200-
58845
$1,882.67 $2,445.90 $6,600.00 $4,400.00 -33.33%
Total CAPITAL OUTLAY $2,286.73 $32,318.76 $6,600.00 $4,400.00 -33.33% Total Expenditures $364,654.07 $419,370.20 $645,700.00 $872,700.00 35.16% City Manager (0011200)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 63 Budget Justification

GENERAL FUND

CITY MANAGER
00011200

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
City Manager - 60%
Asst. City Manager / Economic Devt Director- 70%
HR & Risk Analyst - 100%
City Clerk - 20% 472,700
50010 - SALARIES REGULAR Total 472,700
50 - PERSONNEL - SALARIES Total 472,700
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
PERS, Social security (SS), Life Insurance, Disability Insurance, Cafeteria Plan 181,600 OPEB Funding Contribution 2,000
50500 - BENEFITS Total 183,600
50550 - TUITION REIMBURSEMENT
Tuition reimbursement for HR Analyst 5,000
50550 - TUITION REIMBURSEMENT Total 5,000
51 - PERSONNEL - BENEFITS Total 188,600
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Telephone 200
51110 - COMMUNICATIONS - TELEPHONE Total 200
51120 - UTILITIES
Utilities 9,500
51120 - UTILITIES Total 9,500
51410 - REPAIRS & MAINT - AUTO EQUIP
Auto repairs and maintenance; oil changes and car washes 1,200 51410 - REPAIRS & MAINT - AUTO EQUIP Total 1,200
51420 - REPAIRS & MAINT - GENERAL
Repairs and maintenance - general 100
51420 - REPAIRS & MAINT - GENERAL Total 100
51500 - PRINTING & PUBLISHING
Business cards - City Manager and Human Resources 400
51500 - PRINTING & PUBLISHING Total 400
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS
Dues for International Institute of Municipal Clerks (IIMC); Society of Human Resource Mgmt. Professional (SHRM); Professional Civil Engineer's Certification 600
Department of Transportation Drug & Alcohol Clearinghouse 200 San Bernardino County Western Region Item Bank (WRIB) Membership for preemployment testing. 2,500 City Manager (0011200)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 64 Memberships (International Council of Shopping Centers - ICSC, California Association for Local Economic Development - CALED, American Association of Municipal Executives - AAME, International City/County Management Association - ICMA) 1,600
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS Total 4,900
51540 - GENERAL OFFICE
General office supplies including postage 1,400
Pro rata share of new computer for Executive Assistant 500 51540 - GENERAL OFFICE Total 1,900
51550 - SOFTWARE AND SOFTWARE LICENSES
Adobe Acrobat 2 User License 400
HR: Jotform Subscription/Online fillable forms/HIPPA compliant Version 800 NeoGov Performance Management Software Annual Maintenance. 7,100 Pro rata share of Microsoft, Dot Gov, Screen Connect, and Jotform 1,500 51550 - SOFTWARE AND SOFTWARE LICENSES Total 9,800
51610 - UNIFORMS
Uniform shirts for City Manager, HR Analyst, and Executive Assistant 500 51610 - UNIFORMS Total 500
51630 - MOTOR FUELS & LUBRICANTS
Motor fuel and lubricants 2,100
51630 - MOTOR FUELS & LUBRICANTS Total 2,100
51670 - SMALL EQUIPMENT & TOOLS
Misc. Office supplies, equipment and tools for Admin. 300 51670 - SMALL EQUIPMENT & TOOLS Total 300
51810 - TRAVEL MEETINGS & TRAINING
Chamber Installation Diner and chamber meetings 200
IE SHRM Chapter Annual Conference for HR Analyst 1,800
Academies and Conferences for HR Analyst & Executive Assistant 4,000 City Manager and Assist. City Manager travel, meetings and training expenses - League of California City Conferences, JPIA City/County Conference, and other City Manager seminars/ conferences 5,000
51810 - TRAVEL MEETINGS & TRAINING Total 11,000
51820 - PROFESSIONAL SERVICES
Life Balance Access 1,100
Economic Development Consultants (Financing Services, Business Incentives, Strategic Planning, Impact Studies, Marketing, Branding, Analysis, Real Estate Brokerage Services, Public/Private Partnerships, Software, Public Engagement, Grant Services, other) 150,000
51820 - PROFESSIONAL SERVICES Total 151,100
51830 - CONTRACTUAL AGREEMENTS
Support services for copiers, phones, printers, virus and web filters, VM Ware, VolP, data domain, Wi-Fi system, hardware, Managed network & security switches, CivicLive, 3 Par HPENAS, Data Center UPS preventative battery maint. 12,100
51830 - CONTRACTUAL AGREEMENTS Total 12,100
51840 - LEGAL SERVICES
City attorney and legal services for litigation 600
51840 - LEGAL SERVICES Total 600
51880 - CONTRIBUTION TO SERVICES
Contribution to shop 0.71% 1,300
51880 - CONTRIBUTION TO SERVICES Total 1,300
City Manager (0011200)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 65 52 - MAINT & OPERATIONS Total 207,000
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
Pro-rata share of Power Supply, Juniper Switch , 25% CISCO Router Replacements, AC & DC Farm Updates, Hybrid AD, Intune. Data Center Sensors, SAN Drive Expansion, and Security Camera Replacements 4,400 58845 - TECHNOLOGY SYSTEMS Total 4,400
57 - CAPITAL OUTLAY Total 4,400
Grand Total 872,700
City Manager (0011200)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 66

1. Continue to prepare and present the audited Annual Comprehensive Financial Report (ACFR) and Budget to City Council on a timely basis.

2. Complete implementation of Tyler Payments and migration of City's financial software to a software as a service (SAAS) platform

3. Revise Finance related policies (examples – purchasing policy, credit card program, travel and expense reimbursement, and fund balance policy).

Finance
The Finance Department is responsible for overall administration and coordination of all City and Successor Agency operational financial activities and debt management. Major functional areas include accounts payable/receivable, payroll, purchasing, cash receipting and cash management, business licensing and utility billing including all applicable accounting and reporting. Additional responsibilities include coordination and production of the annual City and Housing Authority budget, production of supplementary semi-annual financial reports, Annual Comprehensive Financial Report and other federal, state and county compliance reports, and general financial/budgetary advice to City Departments, the City Manager and City Council Members as requested.

Department Goals
For the Fiscal Year 2025-2026, the Finance Department has set the following goals:

Budgeted Expenditures
FY26 Expenditures by EXPENDITURES
MAINT & OPERATIONS $341,200 44.95%
PERSONNEL-SALARIES $256,800 33.83%
PERSONNEL-BENEFITS $152,500 20.09%
CAPITAL OUTLAY $8,500 1.12%
Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PERSONNEL-SALARIES

SALARIES REGULAR
0011400-
50010
$176,748.03 $183,236.31 $234,200.00 $256,800.00 9.65%
759K
Expenditures
Finance (0011400)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 67 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

SALARIES - PART-TIME/

TEMPORARY
0011400-
50020
$7,270.71 - - - -
Total PERSONNELSALARIES
$184,018.74 $183,236.31 $234,200.00 $256,800.00 9.65%

PERSONNEL-BENEFITS

BENEFITS
0011400-
50500
$108,718.41 $80,967.49 $121,000.00 $137,500.00 13.64%

TUITION

REIMBURSEMENT
0011400-
50550
$5,000.00 $5,000.00 $15,000.00 $15,000.00 0.00%
Total PERSONNELBENEFITS
$113,718.41 $85,967.49 $136,000.00 $152,500.00 12.13%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0011400-
51110
$1,098.37 $1,117.87 $1,300.00 $1,300.00 0.00%

UTILITIES
0011400-
51120
$10,081.39 $10,834.89 $12,000.00 $12,000.00 0.00%

REPAIRS & MAINT -
BDLGS
0011400-
51310
- - $2,500.00 - -100.00%

REPAIRS & MAINT -

AUTO EQUIP
0011400-
51410
- - $200.00 $200.00 0.00%

REPAIRS & MAINT -

GENERAL
0011400-
51420
- - $600.00 $600.00 0.00%

PRINTING & PUBLISHING
0011400-
51500
$101.07 $647.45 $3,300.00 $3,300.00 0.00%

MEMBERSHIP/ DUES/

SUBSCRIPTIONS
0011400-
51520
$648.42 $1,010.00 $2,000.00 $2,000.00 0.00%

GENERAL OFFICE
0011400-
51540
$7,814.65 $5,281.29 $7,500.00 $7,500.00 0.00%

SOFTWARE AND

SOFTWARE LICENSES
0011400-
51550
$1,835.62 $9,397.26 $14,900.00 $19,600.00 31.54%

MOTOR FUELS &

LUBRICANTS
0011400-
51630
$65.25 - $100.00 $100.00 0.00%

SMALL EQUIPMENT &
TOOLS
0011400-
51670
$8,883.52 $13,408.13 $7,700.00 $7,700.00 0.00%

BOOKS & EDUCATIONAL

MATERIALS
0011400-
51680
$628.61 $878.34 $2,300.00 $2,300.00 0.00%

TRAVEL MEETINGS &

TRAINING
0011400-
51810
$775.00 $4,168.39 $12,100.00 $12,100.00 0.00%

PROFESSIONAL

SERVICES
0011400-
51820
$52,819.56 $50,093.82 $81,700.00 $85,500.00 4.65%

CONTRACTUAL

AGREEMENTS
0011400-
51830
$110,511.13 $102,756.40 $171,900.00 $182,600.00 6.22%

MATERIALS & OTHER

SERVICES
0011400-
51870
$540.72 $917.75 $1,800.00 $1,800.00 0.00%

CONTRIBUTION TO

SERVICES
0011400-
51880
$1,249.54 $1,311.87 $1,700.00 $1,600.00 -5.88%

BAD DEBT EXPENSE
0011400-
51940
- - $1,000.00 $1,000.00 0.00%
Total MAINT &

OPERATIONS
$197,052.85 $201,823.46 $324,600.00 $341,200.00 5.11%

DEBT SERVICE
Finance (0011400)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 68 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PRINCIPAL - LEASE
0011400-
51911
$1,289.15 $1,334.64 - - -

PRINCIPAL - SBITA
0011400-
51912
$165.74 $3,193.01 - - -

INTEREST - LEASE
0011400-
51921
$186.93 $141.44 - - -

INTEREST - SBITA
0011400-
51922
$1.68 $74.41 - - -
Total DEBT SERVICE $1,643.50 $4,743.50 - - -

CAPITAL OUTLAY

SBITA ASSET
0011400-
58280
$794.56 $1,389.98 - - -

TECHNOLOGY SYSTEMS
0011400-
58845
$3,702.09 $4,817.99 $12,900.00 $8,500.00 -34.11%
Total CAPITAL OUTLAY $4,496.65 $6,207.97 $12,900.00 $8,500.00 -34.11% Total Expenditures $500,930.15 $481,978.73 $707,700.00 $759,000.00 7.25% Finance (0011400)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 69 Budget Justification

GENERAL FUND

FINANCE
0011400

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
Finance Director - 30%
Accounting Specialist I - 15%
Supervising Accounting Technician - 60%
Supervising Accounting Technician (Water) - 20%
Finance Manager - 30%
Accounting Technician II - 80%
Accountant - 30% 256,800
50010 - SALARIES REGULAR Total 256,800
50 - PERSONNEL - SALARIES Total 256,800
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
PERS, Social security (SS), Life Insurance, Disability Insurance, Cafeteria Plan 136,400 OPEB Funding Contribution 1,100
50500 - BENEFITS Total 137,500
50550 - TUITION REIMBURSEMENT
Tuition Reimbursement 15,000
50550 - TUITION REIMBURSEMENT Total 15,000
51 - PERSONNEL - BENEFITS Total 152,500
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Cell phones for Director and Senior Accountant/Financial Analyst 1,300 51110 - COMMUNICATIONS - TELEPHONE Total 1,300
51120 - UTILITIES
Utilities (SCE and the Gas Co) 12,000
51120 - UTILITIES Total 12,000
51420 - REPAIRS & MAINT - GENERAL
Miscellaneous repairs of office equipment 600
51420 - REPAIRS & MAINT - GENERAL Total 600
51410 - REPAIRS & MAINT - AUTO EQUIP
Finance pool car maintenance 200
51410 - REPAIRS & MAINT - AUTO EQUIP Total 200
51500 - PRINTING & PUBLISHING
Check stock and business license forms 1,300
Miscellaneous printing and publishing, budget document production, and Annual Comprehensive Financial Report (ACFR) production 2,000 51500 - PRINTING & PUBLISHING Total 3,300
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS
Membership dues to governmental financial organizations (GFOA, CSMFO-2, AGA, CMRTA, Payroll Associations, CMTA-2, CAPPO and APA) 2,000 51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS Total 2,000
Finance (0011400)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 70 51540 - GENERAL OFFICE
Miscellaneous general office 3,700
Postage, Xerox and supplies 3,800
51540 - GENERAL OFFICE Total 7,500
51550 - SOFTWARE AND SOFTWARE LICENSES
Adobe and miscellaneous software license purchases 1,500 Pro-rata share of Microsoft, Office 365, Dot Gov software licenses, Screen Connect License, Servers Security Support, Teleconference license, Forms Template annual subscription, Endpoint Management Software and Energov 3,900 Transparency Portal - 55% of total cost (shared cost with Water, Sewer, LMD, SLD, and HA) 3,300
Budget publishing software 40% of total cost (shared with Water Sewer and HA Funds) 3,400
Short-Term Rental Software (cost-shared 50-50 with 0011600) 7,500 51550 - SOFTWARE AND SOFTWARE LICENSES Total 19,600
51630 - MOTOR FUELS & LUBRICANTS
Motor vehicle fuel and lubricants 100
51630 - MOTOR FUELS & LUBRICANTS Total 100
51670 - SMALL EQUIPMENT & TOOLS
Computer replacements -Two units (IS) 5,000
Miscellaneous office equipment (staff chairs, phones, hands-free head set, Printer and high capacity stapler) 2,500
Replace two adding machines 200
51670 - SMALL EQUIPMENT & TOOLS Total 7,700
51680 - BOOKS & EDUCATIONAL MATERIALS
Books, CDs and educational materials 400
GFOA/GASB updates 900
Payroll training materials 1,000
51680 - BOOKS & EDUCATIONAL MATERIALS Total 2,300
51810 - TRAVEL MEETINGS & TRAINING
Accounting software user conference and local group meetings 2,000 Chapter meetings for professional organizations(CSMFO, CMTA, AGA, APA, CAPPO and CMRTA) 1,700
CSMFO/CMTA conference - finance management professional organizations 3,000 GFOA annual conference and webinars 3,000
Governmental Payroll training 1,000
Loma Linda chamber meetings 400
Microsoft software program user training 1,000
51810 - TRAVEL MEETINGS & TRAINING Total 12,100
51820 - PROFESSIONAL SERVICES
Annual financial statement audit 37,600
Fees for GASB 68 Report 1,500
Sales tax auditing and special consulting services 30,000 State Controller's Report 1,400
Sales monitoring contract 10,200
State Mandated Claims Reporting 2,600
Miscellaneous services (statistical information for ACFR, pre-employment, etc.) 2,200 51820 - PROFESSIONAL SERVICES Total 85,500
51830 - CONTRACTUAL AGREEMENTS
Bank analysis services 10,000
Cash Register Support 1,300
Finance (0011400)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 71 Collection transmittal services 1,000
Credit card and debit processing fees 25,200
Miscellaneous office equipment supplies and annual document disposal 1,600 Payroll processing services 26,500
Pro-rata share of workroom equipment leases 2,700
Support services for copiers, printers, phones, virus and web filters, VoIP, data domain, Wi-Fi system, hardware, servers, and extreme switches 23,700 Business license software support 6,900
Temporary services to update City financial policies 15,000 Tyler Systems financial software support (including disaster recovery) (SAAS) 50,700 Grant Management Services (Cost shared with 0012110, 4053500 & 465700; Total Contract = $72,000) 18,000
51830 - CONTRACTUAL AGREEMENTS Total 182,600
51870 - MATERIALS & OTHER SERVICES
First aid and conference room supplies 800
Miscellaneous improvements to Finance offices and workroom 1,000 51870 - MATERIALS & OTHER SERVICES Total 1,800
51880 - CONTRIBUTION TO SERVICES
Contribution to shop - 0.91% 1,600
51880 - CONTRIBUTION TO SERVICES Total 1,600
51940 - BAD DEBT EXPENSE
Bad debt expense 1,000
51940 - BAD DEBT EXPENSE Total 1,000
52 - MAINT & OPERATIONS Total 341,200
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
Pro-rata share of VM Host, Data Center Lighting, LED Sign (Loma Linda Dr X Barton Rd) VoIP Phone Hardware and Implementation, Firewall Replacement and Security Camera Replacements 8,500
58845 - TECHNOLOGY SYSTEMS Total 8,500
57 - CAPITAL OUTLAY Total 8,500
Grand Total 759,000
Finance (0011400)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 72

1. Modernize Electrical Infrastructure
Overhaul the City’s technological electrical infrastructure for improved performance, reliability, and future scalability.

2. Upgrade Public Safety Systems
Replace and enhance surveillance cameras in key areas for better coverage and safety.

2. Expand Storage Capacity
Increase physical and cloud storage to meet growing data demands and support continuity.

3. Implement Environmental Monitoring
Deploy sensors to track air quality, temperature, and other environmental data for smart city planning.

4. Stay Future-Ready
Keep technology infrastructure updated, secure, and aligned with long-term City goals.

Information Systems
To provide secure, reliable, and innovative technical services that empower City staff and enhance services for the public. The department is committed to maintaining high service uptime, proactively managing cyber risks, and supporting departments in optimizing workflows through effective use of technology.

Department Goals
For the Fiscal Year 2025-2026, the Information Systems Department has set the following goals:

Budgeted Expenditures
FY26 Expenditures by Category
PERSONNEL-SALARIES $75,200 43.19%
MAINT & OPERATIONS $42,200 24.24%
PERSONNEL-BENEFITS $39,100 22.46%
CAPITAL OUTLAY $17,600 10.11%
174K
Information Systems (0011500)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 73 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
%
Change

PERSONNEL-SALARIES

SALARIES REGULAR
0011500-
50010
$69,842.04 $73,157.09 $46,800.00 $51,200.00 9.40%

SALARIES - PART-TIME/

TEMPORARY
0011500-
50020
$9,924.92 $8,983.09 $16,300.00 $16,500.00 1.23%

SALARIES - OVERTIME
0011500-
50110
$3,369.85 $5,332.32 $7,500.00 $7,500.00 0.00%
Total PERSONNELSALARIES
$83,136.81 $87,472.50 $70,600.00 $75,200.00 6.52%

PERSONNEL-BENEFITS

BENEFITS
0011500-
50500
$34,855.08 $37,038.24 $23,200.00 $24,100.00 3.88%

TUITION

REIMBURSEMENT
0011500-
50550
- - $15,000.00 $15,000.00 0.00%
Total PERSONNELBENEFITS
$34,855.08 $37,038.24 $38,200.00 $39,100.00 2.36%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0011500-
51110
$951.05 $1,201.31 $4,000.00 $4,000.00 0.00%

EQUIPMENT RENTAL
0011500-
51220
- - $300.00 $300.00 0.00%

REPAIRS & MAINT -

CAPITAL FAC
0011500-
51300
- - $500.00 $500.00 0.00%

REPAIRS & MAINT -
BDLGS
0011500-
51310
- - $2,000.00 $2,000.00 0.00%

REPAIRS & MAINT -

AUTO EQUIP
0011500-
51410
- $73.30 $1,000.00 $1,000.00 0.00%

REPAIRS & MAINT -

GENERAL
0011500-
51420
$642.11 $210.44 $1,000.00 $1,000.00 0.00%

PRINTING & PUBLISHING
0011500-
51500
- $100.00 $100.00 $100.00 0.00%

MEMBERSHIP/ DUES/

SUBSCRIPTIONS
0011500-
51520
- - $500.00 $500.00 0.00%

GENERAL OFFICE
0011500-
51540
$1,416.42 $6,953.53 $4,000.00 $7,000.00 75.00%

SOFTWARE AND

SOFTWARE LICENSES
0011500-
51550
$975.22 $1,282.62 $1,600.00 $2,000.00 25.00%

MOTOR FUELS &

LUBRICANTS
0011500-
51630
- - $2,000.00 $2,000.00 0.00%

SMALL EQUIPMENT &
TOOLS
0011500-
51670
$1,044.79 $3,156.45 $3,000.00 $3,000.00 0.00%

TRAVEL MEETINGS &

TRAINING
0011500-
51810
- - $2,000.00 $2,000.00 0.00%

PROFESSIONAL

SERVICES
0011500-
51820
- $262.00 $500.00 $500.00 0.00%

CONTRACTUAL

AGREEMENTS
0011500-
51830
$8,761.55 $5,769.07 $13,500.00 $12,800.00 -5.19%

CONTRIBUTION TO

SERVICES
0011500-
51880
$2,691.36 $2,717.40 $3,700.00 $3,500.00 -5.41%
Expenditures
Information Systems (0011500)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 74 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
%
Change
Total MAINT &

OPERATIONS
$16,482.50 $21,726.12 $39,700.00 $42,200.00 6.30%

DEBT SERVICE

PRINCIPAL - LEASE
0011500-
51911
$694.77 $719.28 - - -

PRINCIPAL - SBITA
0011500-
51912
$89.32 $81.52 - - -

INTEREST - LEASE
0011500-
51921
$100.74 $76.23 - - -

INTEREST - SBITA
0011500-
51922
$0.90 $8.70 - - -
Total DEBT SERVICE $885.73 $885.73 - - -

CAPITAL OUTLAY

SBITA ASSET
0011500-
58280
$428.19 $601.09 - - -

INFRASTRUCTURE
0011500-
58500
- - $1,000.00 $1,000.00 0.00%

TECHNOLOGY SYSTEMS
0011500-
58845
$1,995.07 $2,596.45 $7,000.00 $16,600.00 137.14%
Total CAPITAL OUTLAY $2,423.26 $3,197.54 $8,000.00 $17,600.00 120.00% Total Expenditures $137,783.38 $150,320.13 $156,500.00 $174,100.00 11.25% Information Systems (0011500)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 75 Budget Justification

GENERAL FUND

INFORMATION SYSTEMS
0011500

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
IT Manager - 25%
Customer Support Technician - 25% 51,200
50010 - SALARIES REGULAR Total 51,200
50020 - SALARIES - PART-TIME/TEMPORARY
1 - Student Intern - PT - Not to exceed 1000 hours in a fiscal year. - 100% 16,500 50020 - SALARIES - PART-TIME/TEMPORARY Total 16,500
50110 - SALARIES - OVERTIME
7,500
50110 - SALARIES - OVERTIME Total 7,500
50 - PERSONNEL - SALARIES Total 75,200
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
PERS, Social security (SS), Life Insurance, Disability Insurance, Cafeteria Plan 23,800 OPEB Funding Contribution 300
50500 - BENEFITS Total 24,100
50550 - TUITION REIMBURSEMENT
Tuition Reimbursement 15,000
50550 - TUITION REIMBURSEMENT Total 15,000
51 - PERSONNEL - BENEFITS Total 39,100
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Telephone 4,000
51110 - COMMUNICATIONS - TELEPHONE Total 4,000
51220 - EQUIPMENT RENTAL
Equipment rental 300
51220 - EQUIPMENT RENTAL Total 300
51300 - REPAIRS & MAINT - CAPITAL FAC
Maintenance and repairs of data center 500
51300 - REPAIRS & MAINT - CAPITAL FAC Total 500
51310 - REPAIRS & MAINT - BDLGS
Maintenance and repairs to Information Systems Offices/buildings 2,000 51310 - REPAIRS & MAINT - BDLGS Total 2,000
51410 - REPAIRS & MAINT - AUTO EQUIP
Service and repairs of share use city wide vehicles 1,000 51410 - REPAIRS & MAINT - AUTO EQUIP Total 1,000
51420 - REPAIRS & MAINT - GENERAL
Service and repair of miscellaneous equipment/fiber and copper 1,000 51420 - REPAIRS & MAINT - GENERAL Total 1,000
51500 - PRINTING & PUBLISHING
Printing and publishing 100
Information Systems (0011500)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 76 51500 - PRINTING & PUBLISHING Total 100
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS
Magazine/IT general events 500
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS Total 500
51540 - GENERAL OFFICE
General office/office furniture 7,000
51540 - GENERAL OFFICE Total 7,000
51550 - SOFTWARE AND SOFTWARE LICENSES
Pro-rata citywide share of miscellaneous software license purchases 2,000 51550 - SOFTWARE AND SOFTWARE LICENSES Total 2,000
51630 - MOTOR FUELS & LUBRICANTS
Fuel and lubricants share for city wide used vehicles 2,000 51630 - MOTOR FUELS & LUBRICANTS Total 2,000
51670 - SMALL EQUIPMENT & TOOLS
Small tools- Batteries, hardware, media converters 3,000 51670 - SMALL EQUIPMENT & TOOLS Total 3,000
51810 - TRAVEL MEETINGS & TRAINING
Travel, meeting, and training 2,000
51810 - TRAVEL MEETINGS & TRAINING Total 2,000
51820 - PROFESSIONAL SERVICES
Professional services 500
51820 - PROFESSIONAL SERVICES Total 500
51830 - CONTRACTUAL AGREEMENTS
Pro-rata citywide share of miscellaneous contractual agreements 12,800 51830 - CONTRACTUAL AGREEMENTS Total 12,800
51880 - CONTRIBUTION TO SERVICES
Contribution to shop - 1.93% 3,500
51880 - CONTRIBUTION TO SERVICES Total 3,500
52 - MAINT & OPERATIONS Total 42,200
57 - CAPITAL OUTLAY
58500 - INFRASTRUCTURE
Infrastructure 1,000
58500 - INFRASTRUCTURE Total 1,000
58845 - TECHNOLOGY SYSTEMS
Pro-rata share of VM Host, Data Center Lighting, LED Sign (Loma Linda Dr X Barton Rd) VoIP Phone Hardware and Implementation, Firewall Replacement and Security Camera Replacements 4,000
Laptops, Data Center,Power systems 12,600
58845 - TECHNOLOGY SYSTEMS Total 16,600
57 - CAPITAL OUTLAY Total 17,600
Grand Total 174,100
Information Systems (0011500)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 77

1. To support legal services to the city.

2. To support risk management insurance and services for city staff.

3. To uphold the city’s memberships with local agencies.

General Government
The General Government budget reflects expenditures that are common to and benefits City Departments, including legal/personnel services, liability/workers' compensation insurance, and memberships to regional city advocacy organizations and other regional organizations established by government legislation.

Department Goals
For the Fiscal Year 2025-2026, the goals for the General Government are:

Budgeted Expenditures
FY26 Expenditures by Category
MAINT & OPERATIONS $708,700 68.54%
OPERATING TRANSF OUT $285,000 27.56%
PERSONNEL-BENEFITS $40,300 3.90%
Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted
FY 2026
Proposed
%
Change
PERSONNELSALARIES

SALARIES -

VOLUNTARY
COMP
0011940-
50130
$2,292.00 - - - -
Total PERSONNELSALARIES
$2,292.00 - - - -
PERSONNELBENEFITS

BENEFITS
0011940-
50500
$33,694.13 $39,465.15 $38,300.00 $38,300.00 0.00%

1.03M
Expenditures
General Government (0011940)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 78 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted
FY 2026
Proposed
%
Change

UNEMPLOYMENT

INSURANCE
0011940-
50930
$3,624.00 $14,998.00 - $2,000.00 -
Total PERSONNELBENEFITS
$37,318.13 $54,463.15 $38,300.00 $40,300.00 5.22%

MAINT &

OPERATIONS

COMMUNICATIONS
- TELEPHONE
0011940-
51110
$7,009.22 $2,700.11 $7,300.00 $7,300.00 0.00%

UTILITIES
0011940-
51120
$18,288.14 $18,234.43 $30,000.00 $28,000.00 -6.67%

LIBRARY

UTILITIES
0011940-
51140
$917.77 $931.14 $1,500.00 $1,500.00 0.00%

PROPERTY
TAXES
0011940-
51150
$581.26 $581.26 $1,500.00 $1,200.00 -20.00%

EQUIPMENT
RENTAL
0011940-
51220
- - $400.00 $400.00 0.00%

REPAIRS & MAINT
- GENERAL
0011940-
51420
- $28.96 $2,000.00 $2,000.00 0.00%

PRINTING &

PUBLISHING
0011940-
51500
$3,480.96 $1,995.00 - - -

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0011940-
51520
$31,870.97 $36,678.84 $48,100.00 $42,600.00 -11.43%

GENERAL
OFFICE
0011940-
51540
$2,666.59 $296.18 $500.00 $500.00 0.00%
SMALL

EQUIPMENT &
TOOLS
0011940-
51670
-$32.28 $1.98 - - -
TRAVEL

MEETINGS &

TRAINING
0011940-
51810
$70.00 - - - -

PROFESSIONAL

SERVICES
0011940-
51820
$14,563.50 $85,272.50 $58,400.00 $8,300.00 -85.79%

CONTRACTUAL

AGREEMENTS
0011940-
51830
$28,688.34 $5,708.16 $19,900.00 $14,200.00 -28.64%

LEGAL SERVICES
0011940-
51840
$184,561.13 $184,295.10 $243,900.00 $190,000.00 -22.10%

INSURANCE
0011940-
51860
$424,607.00 $364,562.00 $406,500.00 $366,700.00 -9.79%

MATERIALS &

OTHER SERVICES
0011940-
51870
$4,484.86 $5,828.94 $6,500.00 $16,000.00 146.15%

CONTRIBUTION

TO NON PROFITS
0011940-
51881
$50,000.00 $54,970.10 $30,000.00 $30,000.00 0.00%
Total MAINT &

OPERATIONS
$771,757.46 $762,084.70 $856,500.00 $708,700.00 -17.26%

OPERATING

TRANSF OUT

TRANSFERS OUT
0011940-
51890
$120,000.00 $120,123.74 $258,700.00 $285,000.00 10.17%
Total OPERATING

TRANSF OUT
$120,000.00 $120,123.74 $258,700.00 $285,000.00 10.17%

DEBT SERVICE
General Government (0011940)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 79 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted
FY 2026
Proposed
%
Change

PRINCIPAL -
LEASE
0011940
-51911
$2,289.87 $3,597.76 - - -

PRINCIPAL -
SBITA
0011940
-51912
$2,830.51 - - - -

INTEREST -
LEASE
0011940
-51921
$273.85 $352.24 - - -

INTEREST - SBITA
0011940
-51922
$53.87 - - - -

LOSS ON LEASE
REMEAOTHFINUSE
0011940-
51957
- $7,449.78 - - -
Total DEBT SERVICE $5,448.10 $11,399.78 - - -

CAPITAL OUTLAY

LEASE ASSET
0011940
-58270
$17,793.07 - - - -

SBITA ASSET
0011940
-58280
$17,926.68 $7,966.52 - - -

TECHNOLOGY

SYSTEMS
0011940-
58845
$26,368.74 $42,660.60 - - -
Total CAPITAL
OUTLAY
$62,088.49 $50,627.12 - - -
Total Expenditures $998,904.18 $998,698.49 $1,153,500.00 $1,034,000.00 -10.36% General Government (0011940)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 80 Budget Justification

GENERAL FUND

GENERAL GOVERNMENT
0011940

TITLE/ACCOUNT NUMBER AMOUNT
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
Retiree Health Benefits 38,300
50500 - BENEFITS Total 38,300
50930 - UNEMPLOYMENT INSURANCE
Estimated unemployment insurance 2,000
50930 - UNEMPLOYMENT INSURANCE Total 2,000
51 - PERSONNEL - BENEFITS Total 40,300
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Telephone usage 7,300
51110 - COMMUNICATIONS - TELEPHONE Total 7,300
51120 - UTILITIES
Water for City facilities 20,000
Utility cost for City facilities - electric and gas 8,000 51120 - UTILITIES Total 28,000
51140 - LIBRARY UTILITIES
Library Utilities 1,500
51140 - LIBRARY UTILITIES Total 1,500
51150 - PROPERTY TAXES
Property taxes of city owned properties 1,200
51150 - PROPERTY TAXES Total 1,200
51220 - EQUIPMENT RENTAL
Mail meter annual cost 400
51220 - EQUIPMENT RENTAL Total 400
51420 - REPAIRS & MAINT - GENERAL
Repairs and Maintenance of Successor Agency properties 2,000 51420 - REPAIRS & MAINT - GENERAL Total 2,000
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS
Costco City membership 300
League of California Cities - Inland Empire Division membership 800 League of California Cities membership 12,000
Local Agency Formation Commission (LAFCO) annual dues 5,100 Miscellaneous subscription to newspapers, publications and subscriptions 2,100 San Bernardino County Transportation Authority (SBCTA) membership 18,000 So. California Association of Government (SCAG) membership 4,300 51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS Total 42,600
51540 - GENERAL OFFICE
Postage, Xerox paper and miscellaneous supplies not apportioned to department 500
51540 - GENERAL OFFICE Total 500
51820 - PROFESSIONAL SERVICES
Actuarial calculation for GASB 68 (CalPERS) and GASB 74/75 5,300 General Government (0011940)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 81 Personnel consulting service 3,000
51820 - PROFESSIONAL SERVICES Total 8,300
51830 - CONTRACTUAL AGREEMENTS
Folder machine annual maintenance 1,800
Mail opener annual maintenance 200
Omnivex 1,000
Payroll - human resource software services 4,000
Mail machine annual lease (Finance) 1,400
Performance Management Software (HR) 5,800
51830 - CONTRACTUAL AGREEMENTS Total 14,200
51840 - LEGAL SERVICES
City attorney and legal services for litigation 190,000 51840 - LEGAL SERVICES Total 190,000
51860 - INSURANCE
All Risk property and vehicle insurance 119,800
Employee blanket bond 1,600
General liability insurance 200,900
Pollution Liability Insurance 3,800
Worker's compensation insurance 40,600
51860 - INSURANCE Total 366,700
51870 - MATERIALS & OTHER SERVICES
City building access cards and ribbon 500
Community/City holiday events; employee holiday luncheons; annual employee recognition event; and other community related events 9,000 Employee service pins; employee and community recognition plaques; and retirement gifts. 4,100
Assistant City Manager: Utility recruitment (BCWaterJobs.com, other) 2,400 51870 - MATERIALS & OTHER SERVICES Total 16,000
51881 - CONTRIBUTION TO NON PROFITS
Contribution to Chamber of Commerce 25,000
Contribution to the Lopers for Loma Linda Classic 5,000 51881 - CONTRIBUTION TO NON PROFITS Total 30,000
51890 - TRANSFERS OUT
Transfer to Landscape Maintenance District to for the City landscape frontage area 175,000
Transfer to Street Lighting Assessment District 110,000 51890 - TRANSFERS OUT Total 285,000
52 - MAINT & OPERATIONS Total 993,700
Grand Total 1,034,000
General Government (0011940)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 82 Police Services
The police services budget reflects the contract with the San Bernardino County Sheriff's Department, including costs for participation in CAL ID, County booking fees and one Sheriff's Service Specialists assigned to coordinate the Citizen's Patrol and Neighborhood Watch and Crime Free Multihousing programs (funded by the COPS grant).

Department Goals
For the Fiscal Year 2025-2026, the goals for Police Services are:

1. To continue to provide Law Enforcement services through the established contract with the County of San Bernardino Sheriff's Department.

2. To assist in the coordination and maintenance of grant requirements and grand funding such as the COPS grants.

3. To continue providing programs such as Citizen's on Patrol.

Budgeted Expenditures
FY26 Expenditures by Category
MAINT & OPERATIONS $7,391,700 99.94%
CAPITAL OUTLAY $4,100 0.06%
Category
ERP
Code
FY 2023 Actual FY 2024 Actual
FY 2025
Adjusted
FY 2026
Proposed
%
Change

MAINT &

OPERATIONS

GENERAL
OFFICE
0012000-
51540
$56.72 $13.32 $100.00 $100.00 0.00%

SOFTWARE
AND

SOFTWARE

LICENSES
0012000-
51550
$861.89 $1,070.08 $1,400.00 $1,400.00 0.00%

7.4M
Expenditures
Police Services (0012000)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 83 Category
ERP
Code
FY 2023 Actual FY 2024 Actual
FY 2025
Adjusted
FY 2026
Proposed
%
Change

CONTRACTUAL

AGREEMENTS
0012000-
51830
$6,789,706.49 $7,174,742.28 $7,428,900.00 $7,390,200.00 -0.52% Total MAINT &

OPERATIONS
$6,790,625.10 $7,175,825.68 $7,430,400.00 $7,391,700.00 -0.52%

DEBT SERVICE

PRINCIPAL -
LEASE
0012000-
51911
$614.04 $635.70 - - -

PRINCIPAL -
SBITA
0012000-
51912
$78.94 $72.04 - - -

INTEREST -
LEASE
0012000-
51921
$89.03 $67.37 - - -

INTEREST -
SBITA
0012000-
51922
$0.80 $7.70 - - -
Total DEBT

SERVICE
$782.81 $782.81 - - -

CAPITAL OUTLAY

SBITA ASSET
0012000-
58280
$378.43 $301,634.76 - - -

TECHNOLOGY

SYSTEMS
0012000-
58845
$1,763.26 $2,298.94 $6,200.00 $4,100.00 -33.87%
Total CAPITAL
OUTLAY
$2,141.69 $303,933.70 $6,200.00 $4,100.00 -33.87%
Total
Expenditures
$6,793,549.60 $7,480,542.19 $7,436,600.00 $7,395,800.00 -0.55% Police Services (0012000)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 84 Budget Justification

GENERAL FUND

POLICE SERVICES
0012000

TITLE/ACCOUNT NUMBER AMOUNT
52 - MAINT & OPERATIONS
51550 - SOFTWARE AND SOFTWARE LICENSES
Pro-rata share of Microsoft, Crystal Reports, Dot Gov, and Screen Connect License Update 1,400
51550 - SOFTWARE AND SOFTWARE LICENSES Total 1,400
51540 - GENERAL OFFICE
Postage, office supplies, and copier/printer expenses stationary 100 51540 - GENERAL OFFICE Total 100
51830 - CONTRACTUAL AGREEMENTS
.56 - Detective/Corporal 154,500
.59 - Lieutenant 233,300

0.50 - Unmarked unit 5,700

15.07 - Deputy Sheriff 3,460,800

2.52 - Sergeant 818,200
22 - HTs (Amortization, Access & Maintenance) 35,300

3.53 - Office Specialist 349,400

7.0 - Marked units 158,700
Administrative support 35,400
Booking fees 15,000
CAL ID program 33,500
Command Staff Vehicle 7,900
County administrative cost 103,300
Dispatch Services 409,800
Fuel, maintenance and miscellaneous expenditures 189,600 License plate readers extended warranty 2,300
License plate readers software maintenance 4,200
Office automation 87,100
Overtime 112,900
Personnel liability and bonding 494,200
Pickup truck 11,000
Police Tracker annual usage 600
Postage, Xerox and supplies 100
Support services for copiers, phones, virus and web filters, VoIP, data domai 11,600 Vehicle Insurance 32,300
Worker's Comp Experience Modification (23,600)
17 - Taser replacement (amortized over 5 years) 17,600

1.4 Sheriff's Service Specialist 133,900

2.0 - Deputy Sheriff (non-relief factor) 459,300
Citizen Patrol Truck 8,800
Body-worn cameras 27,500
Police Services (0012000)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 85 51830 - CONTRACTUAL AGREEMENTS Total 7,390,200
52 - MAINT & OPERATIONS Total 7,391,700
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
Pro-rata share of Power Supply, Juniper Switch, AC & DC Farm Update, 4,100 Hybrid AD, Intune, Router replacement, camera replacement, SAN Drive rep 58845 - TECHNOLOGY SYSTEMS Total 4,100
57 - CAPITAL OUTLAY Total 4,100
Grand Total 7,395,800
Police Services (0012000)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 86 Senior Center
The Senior Center provides programs and services to senior citizens related to health and wellness, personal finances, life skills, computer skills, and the arts, etc. The Center is intended to be a “gathering place” for senior citizens where they can come to meet and socialize with others, gain knowledge about the resources that are available to them, and learn new skills, hobbies, and crafts.

Department Goals
For the Fiscal Year 2025-2026, the Administration Department has set the following goals for the Senior Center Division's Program:

1. Re-establish programs and services for the senior citizens of Loma Linda and visitors.

2. Provide support and assistance to Senior Center Volunteers.

3. Continue a Senior Center nutritional hot lunch program.

Budgeted Expenditures
FY26 Expenditures by Category
MAINT & OPERATIONS $85,100 98.38%
CAPITAL OUTLAY $1,400 1.62%
Category ERP Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0015500-
51110
- $1,449.96 $2,100.00 $2,100.00 0.00%

UTILITIES
0015500-
51120
$16,176.74 $20,209.18 $33,600.00 $33,600.00 0.00%

REPAIRS & MAINT -
BDLGS
0015500-
51310
$6,516.05 $4,611.94 $29,100.00 $8,000.00 -72.51%

REPAIRS & MAINT -

GENERAL
0015500-
51420
- - $200.00 $1,200.00 500.00%

86.5K
Expenditures
Senior Center (0015500)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 87 Category ERP Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PRINTING & PUBLISHING
0015500-
51500
- - $100.00 $100.00 0.00%

GENERAL OFFICE
0015500-
51540
$41.54 $27.52 $100.00 $700.00 600.00%

SOFTWARE AND

SOFTWARE LICENSES
0015500-
51550
$288.44 $358.12 $500.00 $500.00 0.00%

SMALL EQUIPMENT &
TOOLS
0015500-
51670
$16.29 - - $100.00 -

PROFESSIONAL

SERVICES
0015500-
51820
- $1,874.15 $1,200.00 $2,000.00 66.67%

CONTRACTUAL

AGREEMENTS
0015500-
51830
$23,378.87 $26,306.42 $33,800.00 $26,300.00 -22.19%

MATERIALS & OTHER

SERVICES
0015500-
51870
$1,073.55 $2,431.83 $10,500.00 $10,500.00 0.00%
Total MAINT &

OPERATIONS
$47,491.48 $57,269.12 $111,200.00 $85,100.00 -23.47%

DEBT SERVICE

PRINCIPAL - LEASE
0015500-
51911
$205.52 $212.77 - - -

PRINCIPAL - SBITA
0015500-
51912
$26.42 $24.11 - - -

INTEREST - LEASE
0015500-
51921
$29.80 $22.55 - - -

INTEREST - SBITA
0015500-
51922
$0.27 $2.58 - - -
Total DEBT SERVICE $262.01 $262.01 - - -

CAPITAL OUTLAY

MACHINERY &

EQUIPMENT
0015500-
58220
- - $99,000.00 - -100.00%

SBITA ASSET
0015500-
58280
$126.65 $177.79 - - -

TECHNOLOGY SYSTEMS
0015500-
58845
$590.14 $767.94 $2,100.00 $1,400.00 -33.33%
Total CAPITAL OUTLAY $716.79 $945.73 $101,100.00 $1,400.00 -98.62% Total Expenditures $48,470.28 $58,476.86 $212,300.00 $86,500.00 -59.26% Senior Center (0015500)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 88 Budget Justification

GENERAL FUND

SENIOR CENTER
0015500

TITLE/ACCOUNT NUMBER AMOUNT
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Telephones 2,100
51110 - COMMUNICATIONS - TELEPHONE Total 2,100
51120 - UTILITIES
Utilities 33,600
51120 - UTILITIES Total 33,600
51310 - REPAIRS & MAINT - BDLGS
General maintenance and purchase of supplies to operate the senior center. maintenance and repairs to AC/heat unit, appliances, safety alarms and equipment, lights, kitchen hood, blinds, armchairs, roll up door and other miscellaneous repairs 8,000
51310 - REPAIRS & MAINT - BDLGS Total 8,000
51420 - REPAIRS & MAINT - GENERAL
Piano tuning twice a year and unanticipated repairs 1,200 51420 - REPAIRS & MAINT - GENERAL Total 1,200
51500 - PRINTING & PUBLISHING
Special print jobs, posters, and banners 100
51500 - PRINTING & PUBLISHING Total 100
51540 - GENERAL OFFICE
Postage, Xerox paper, desktop printer cartridges and miscellaneous office supplies 700
51540 - GENERAL OFFICE Total 700
51550 - SOFTWARE AND SOFTWARE LICENSES
Pro rata share of Microsoft, Dot Gov, Screen Connect, and Jotform 500 51550 - SOFTWARE AND SOFTWARE LICENSES Total 500
51670 - SMALL EQUIPMENT & TOOLS
Small Equipment & Tools 100
51670 - SMALL EQUIPMENT & TOOLS Total 100
51820 - PROFESSIONAL SERVICES
DJ services - monthly dances 1,200
Speakers, trainers, and entertainment for various events 800 51820 - PROFESSIONAL SERVICES Total 2,000
51830 - CONTRACTUAL AGREEMENTS
Fire extinguisher Maintenance 300
Ice machine annual maintenance 1,100
Janitorial services and special events cleaning 9,600
Pest control service 1,000
Security system monitoring 700
Support services for copiers, phones, printers, virus and web filters, VM Ware, VolP, data domain, Wi-Fi system, hardware, Managed network & security switches, CivicLive, 3 Par HPENAS, Data Center UPS preventative battery maint. 3,800
HVAC annual maintenance 1,000
Senior Center (0015500)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 89 Fire alarm and wet risers testing and inspection, halon maintenance, UL Monitoring, and fire sprinkler system title 19 5-yr inspection 6,500 Door drop annual inspection for kitchen 2,300
51830 - CONTRACTUAL AGREEMENTS Total 26,300
51870 - MATERIALS & OTHER SERVICES
Background check for volunteers 100
First aid and other miscellaneous items 400
Miscellaneous materials, ie. coffee, cups, plates, utensils, etc. 5,000 Miscellaneous refreshment, ie. cake, punch, etc for dances and gift cards for dance volunteers. Funds come from dance donations 5,000 51870 - MATERIALS & OTHER SERVICES Total 10,500
52 - MAINT & OPERATIONS Total 85,100
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
Pro-rata share of Power Supply, Juniper Switch , 25% CISCO Router Replacements, AC & DC Farm Updates, Hybrid AD, Intune. Data Center Sensors, SAN Drive Expansion, and Security Camera Replacements 1,400 58845 - TECHNOLOGY SYSTEMS Total 1,400
57 - CAPITAL OUTLAY Total 1,400
Grand Total 86,500
Senior Center (0015500)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 90

1. Continue to provide responsive and high-quality service to residents, business owners, property owners, and developers seeking assistance with planning policies and processes.

2. Ensure timely and thorough review of private development proposals and amendments to the General Plan, Development Code, and Specific Plans, in compliance with applicable local and state regulations.

3. Review and process city-initiated proposals, capital improvement projects, and amendments to the General Plan, Development Code, and specific plans that provide public benefits in terms of zoning controls, resource protection, and/or improved public services and needs.

4. Provide professional, well-researched staff reports and recommendations to the City Council, Planning Commission, Historical Commission, and other public bodies to support effective policy-making and civic engagement.

5. Monitor and implement housing-related state legislation, including SB 684, SB 35, and ADU law, and continue to promote the development of a variety of housing types that meet community needs.

6. Leverage technology and explore enhancements to the City’s online permitting and GIS systems to increase transparency, accessibility, and efficiency in the planning process.

Planning
The Planning Division plays a key role in guiding Loma Linda’s growth in a way that is sustainable, equitable, and consistent with the City’s long-term vision. Staff is responsible for reviewing development proposals and drafting policy recommendations for the Planning Commission and City Council, ensuring alignment with the City’s General Plan (adopted May 26, 2009) and adherence to applicable zoning and land use regulations. The Division also administers the City’s Development Code and oversees compliance with local and state laws. As the Lead Agency under the California Environmental Quality Act (CEQA), staff manages environmental reviews and provides technical support to other departments on related matters.

Beyond regulatory responsibilities, the Division offers professional support to the Planning Commission, Historical Commission, City Council, and other advisory bodies. A core focus remains delivering accessible, responsive service to residents, business owners, and the development community.

Department Goals
For the Fiscal Year 2025-2026, the Community Development Department's Planning Division has identified the following goals:

Planning (0011600)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 91 Budgeted Expenditures
FY26 Expenditures by Category
PERSONNEL-SALARIES $278,400 47.50%
MAINT & OPERATIONS $172,400 29.41%
PERSONNEL-BENEFITS $128,300 21.89%
CAPITAL OUTLAY $7,000 1.19%
Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PERSONNEL-SALARIES

SALARIES REGULAR
0011600-
50010
$126,375.01 $182,308.13 $242,700.00 $269,800.00 11.17%

SALARIES - PART-TIME/

TEMPORARY
0011600-
50020
$1,302.86 $2,850.00 $8,600.00 $8,600.00 0.00%

SALARIES - OVERTIME
0011600-
50110
- $187.17 $200.00 - -100.00%
Total PERSONNELSALARIES
$127,677.87 $185,345.30 $251,500.00 $278,400.00 10.70%

PERSONNEL-BENEFITS

BENEFITS
0011600-
50500
$81,459.29 $101,532.86 $118,600.00 $123,300.00 3.96%

TUITION

REIMBURSEMENT
0011600-
50550
$405.00 $184.50 $5,000.00 $5,000.00 0.00%
Total PERSONNELBENEFITS
$81,864.29 $101,717.36 $123,600.00 $128,300.00 3.80%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0011600-
51110
$1,220.12 $915.42 $2,000.00 $2,000.00 0.00%

UTILITIES
0011600-
51120
$5,040.68 $5,417.44 $6,300.00 $6,300.00 0.00%

REPAIRS & MAINT -

GENERAL
0011600-
51420
- - $100.00 $100.00 0.00%

PRINTING & PUBLISHING
0011600-
51500
$476.32 $2,316.10 $5,000.00 $6,000.00 20.00%

MEMBERSHIP/ DUES/

SUBSCRIPTIONS
0011600-
51520
$507.00 $760.99 $2,000.00 $2,000.00 0.00%

GENERAL OFFICE
0011600-
51540
$3,862.33 $2,784.07 $5,000.00 $6,000.00 20.00%
586K
Expenditures
Planning (0011600)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 92 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

SOFTWARE AND

SOFTWARE LICENSES
0011600-
51550
$6,595.44 $3,413.84 $15,800.00 $22,500.00 42.41%

SMALL EQUIPMENT &
TOOLS
0011600-
51670
- $1.32 - $2,500.00 -

BOOKS & EDUCATIONAL

MATERIALS
0011600-
51680
- - $500.00 $500.00 0.00%

TRAVEL MEETINGS &

TRAINING
0011600-
51810
$2,805.69 $3,818.64 $7,500.00 $7,500.00 0.00%

PROFESSIONAL

SERVICES
0011600-
51820
$83,505.00 $3,000.00 $20,000.00 $40,000.00 100.00%

CONTRACTUAL

AGREEMENTS
0011600-
51830
$11,555.60 $9,524.63 $45,600.00 $20,000.00 -56.14%

PLANNING

COMMISSION
0011600-
51835
- $875.00 $2,100.00 $3,000.00 42.86%

LEGAL SERVICES
0011600-
51840
$13,205.00 $49,923.50 $54,700.00 $50,000.00 -8.59%

MATERIALS & OTHER

SERVICES
0011600-
51870
$43.00 $381.61 $3,000.00 $500.00 -83.33%

CONTRIBUTION TO

SERVICES
0011600-
51880
$2,691.36 $2,717.40 $3,700.00 $3,500.00 -5.41%
Total MAINT &

OPERATIONS
$131,507.54 $85,849.96 $173,300.00 $172,400.00 -0.52%

DEBT SERVICE

PRINCIPAL - LEASE
0011600-
51911
$983.35 $1,018.05 - - -

PRINCIPAL - SBITA
0011600-
51912
$126.43 $115.39 - - -

INTEREST - LEASE
0011600-
51921
$142.59 $107.89 - - -

INTEREST - SBITA
0011600-
51922
$1.28 $12.32 - - -
Total DEBT SERVICE $1,253.65 $1,253.65 - - -

CAPITAL OUTLAY

SBITA ASSET
0011600-
58280
$606.10 $14,474.67 - - -

TECHNOLOGY SYSTEMS
0011600-
58845
$2,824.00 $3,675.20 $9,800.00 $7,000.00 -28.57%
Total CAPITAL OUTLAY $3,430.10 $18,149.87 $9,800.00 $7,000.00 -28.57% Total Expenditures $345,733.45 $392,316.14 $558,200.00 $586,100.00 5.00% Planning (0011600)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 93 Budget Justification

GENERAL FUND

PLANNING
0011600

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
Associate Planner - 100%
Administrative Specialist II - 50%
Community Development Technician - 100%
Community Development Director - 50% 269,800
50010 - SALARIES REGULAR Total 269,800
50020 - SALARIES - PART-TIME/TEMPORARY
5 Planning Commission Members $95 per meeting 18 Meetings per year 8,600 50020 - SALARIES - PART-TIME/TEMPORARY Total 8,600
50 - PERSONNEL - SALARIES Total 278,400
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
PERS, Social security (SS), Life Insurance, Disability Insurance, Cafeteria Plan 122,100 OPEB Funding Contribution 1,200
50500 - BENEFITS Total 123,300
50550 - TUITION REIMBURSEMENT
Tuition Reimbursement 5,000
50550 - TUITION REIMBURSEMENT Total 5,000
51 - PERSONNEL - BENEFITS Total 128,300
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Telephone 2,000
51110 - COMMUNICATIONS - TELEPHONE Total 2,000
51120 - UTILITIES
Utilities 6,300
51120 - UTILITIES Total 6,300
51420 - REPAIRS & MAINT - GENERAL
Repairs and maintenance general 100
51420 - REPAIRS & MAINT - GENERAL Total 100
51500 - PRINTING & PUBLISHING
Publishing of legal hearing notices for Planning Commission, City Council, and other committees 5,000
Publishing of legal hearing notices for Planning Commission, City Council, and other committees. Business Cards, and Printed Communications 1,000 51500 - PRINTING & PUBLISHING Total 6,000
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS
APA dues, AICP cert, and other memberships 2,000
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS Total 2,000
51540 - GENERAL OFFICE
General Office, Postage for committees, hearings, paper and supplies. 5,000 General Office, Postage for committees, hearings, paper and supplies.

Department Supplies & Maintenance 1,000
Planning (0011600)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 94 51540 - GENERAL OFFICE Total 6,000
51550 - SOFTWARE AND SOFTWARE LICENSES
Pro-rata citywide share of miscellaneous software 11,100 Additional items requested from IT such as Tyler Maintenance, Firewall, and other projects 3,900
Short-Term Rental Software (cost-shared 50-50 with 0011400) 7,500 51550 - SOFTWARE AND SOFTWARE LICENSES Total 22,500
51680 - BOOKS & EDUCATIONAL MATERIALS
Books and educational material 500
51680 - BOOKS & EDUCATIONAL MATERIALS Total 500
51810 - TRAVEL MEETINGS & TRAINING
Travel, meeting, and training - Planning Conference 7,500 51810 - TRAVEL MEETINGS & TRAINING Total 7,500
51820 - PROFESSIONAL SERVICES
Interim planning services 40,000
51820 - PROFESSIONAL SERVICES Total 40,000
51830 - CONTRACTUAL AGREEMENTS
Pro-rata citywide share of miscellaneous contractual agreements 20,000 51830 - CONTRACTUAL AGREEMENTS Total 20,000
51835 - PLANNING COMMISSION
Training, and other services for Planning Commissioners 3,000 51835 - PLANNING COMMISSION Total 3,000
51840 - LEGAL SERVICES
City attorney time for Planning Commission agendas, staff reports, advise planning staff and special counsel services 18,000
Cost of City's Prosecutor's time for planning issues 2,000 Legal Services for upcoming projects 30,000
51840 - LEGAL SERVICES Total 50,000
51870 - MATERIALS & OTHER SERVICES
Miscellaneous materials and services not included in other accounts 500 51870 - MATERIALS & OTHER SERVICES Total 500
51670 - SMALL EQUIPMENT & TOOLS
SMALL EQUIPMENT & TOOLS: Computers, electronics, etc. 2,500 51670 - SMALL EQUIPMENT & TOOLS Total 2,500
51880 - CONTRIBUTION TO SERVICES
Contribution to shop - 1.94% 3,500
51880 - CONTRIBUTION TO SERVICES Total 3,500
52 - MAINT & OPERATIONS Total 172,400
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
Citywide shared of miscellaneous technology systems 5,000 Citywide Tech Systems 2,000
58845 - TECHNOLOGY SYSTEMS Total 7,000
57 - CAPITAL OUTLAY Total 7,000
Grand Total 586,100
Planning (0011600)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 95

1. Continue providing timely, professional, and courteous service to residents, property owners, business operators, and the development community through plan check reviews, permit issuance, construction inspections, and clear guidance on building requirements.

2. Ensure the structural safety and welfare of the community by diligently enforcing the provisions of the Loma Linda Municipal Code (Title 15), as well as applicable state and federal building regulations.

3. Perform special inspections under the State Housing Code on an as-needed basis to support safe living conditions and maintain code compliance across all residential property types.

4. Promote and continuously enhance the City’s online permit portal to improve transparency and convenience by providing real-time access to building permit information, inspection scheduling, and plan check status for residents, contractors, and the development community.

Building and Safety
The Building and Safety Division is responsible for enforcing the California Building Code in accordance with Title 15 of the Loma Linda Municipal Code. Core functions include structural plan review, permit issuance, construction inspections, final inspection clearances, and oversight of building occupancy. The Division also responds to building code violation complaints, collaborates with other departments on enforcement efforts, and ensures citywide compliance with safety standards. Staff remain up to date on changes to building codes, proposed legislation, and local construction activity, and actively participate in professional organizations such as the International Conference of Building Officials (ICBO).

Department Goals
For the Fiscal Year 2025-2026, the Community Development Department's Building and Safety Division has identified the following goals:

Budgeted Expenditures
FY26 Expenditures by Expenditures
MAINT & OPERATIONS $475,600 73.87%
PERSONNEL-SALARIES $117,000 18.17%
PERSONNEL-BENEFITS $47,500 7.38%
CAPITAL OUTLAY $3,700 0.57%
644K
Building and Safety (0011650)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 96 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PERSONNEL-SALARIES

SALARIES - OVERTIME
0011650-
50110
- - $100.00 - -100.00%

SALARIES REGULAR
0011650-
50010
$64,354.86 $93,463.31 $108,500.00 $117,000.00 7.83%
Total PERSONNELSALARIES
$64,354.86 $93,463.31 $108,600.00 $117,000.00 7.73%

PERSONNEL-BENEFITS

BENEFITS
0011650-
50500
$30,820.70 $38,989.32 $43,700.00 $45,500.00 4.12%

TUITION

REIMBURSEMENT
0011650-
50550
- - $5,000.00 $2,000.00 -60.00%
Total PERSONNELBENEFITS
$30,820.70 $38,989.32 $48,700.00 $47,500.00 -2.46%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0011650-
51110
- - $200.00 - -100.00%

UTILITIES
0011650-
51120
$3,024.41 $3,250.48 $4,300.00 $4,100.00 -4.65%

PRINTING & PUBLISHING
0011650-
51500
$84.45 - $200.00 $200.00 0.00%

MEMBERSHIP/ DUES/

SUBSCRIPTIONS
0011650-
51520
- - $100.00 $100.00 0.00%

GENERAL OFFICE
0011650-
51540
$238.24 $888.70 $1,300.00 $800.00 -38.46%

SOFTWARE AND

SOFTWARE LICENSES
0011650-
51550
$19,292.91 $1,216.23 $31,000.00 $30,000.00 -3.23%

PROFESSIONAL

SERVICES
0011650-
51820
$154,414.86 $252,434.19 $397,000.00 $432,400.00 8.92%

CONTRACTUAL

AGREEMENTS
0011650-
51830
$5,215.26 $4,771.14 $9,500.00 $8,000.00 -15.79%
Total MAINT &

OPERATIONS
$182,270.13 $262,560.74 $443,600.00 $475,600.00 7.21%

DEBT SERVICE

PRINCIPAL - LEASE
0011650-
51911
$411.04 $425.55 - - -

PRINCIPAL - SBITA
0011650-
51912
$52.84 $48.22 - - -

INTEREST - LEASE
0011650-
51921
$59.60 $45.09 - - -

INTEREST - SBITA
0011650-
51922
$0.53 $5.15 - - -
Total DEBT SERVICE $524.01 $524.01 - - -

CAPITAL OUTLAY

SBITA ASSET
0011650-
58280
$253.29 $49,741.98 - - -

TECHNOLOGY SYSTEMS
0011650-
58845
$1,180.21 $1,535.92 $4,100.00 $3,700.00 -9.76%
Total CAPITAL OUTLAY $1,433.50 $51,277.90 $4,100.00 $3,700.00 -9.76% Expenditures
Building and Safety (0011650)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 97 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change
Total Expenditures $279,403.20 $446,815.28 $605,000.00 $643,800.00 6.41% Building and Safety (0011650)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 98 Budget Justification

GENERAL FUND

PLANNING - BUILDING & SAFETY
0011650

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
Community Development Director - 50%
Administrative Specialist II - 50% 117,000
50010 - SALARIES REGULAR Total 117,000
50 - PERSONNEL - SALARIES Total 117,000
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
PERS, Social security (SS), Life Insurance, Disability Insurance, Cafeteria Plan 45,000 OPEB Funding Contribution 500
50500 - BENEFITS Total 45,500
58845 - TECHNOLOGY SYSTEMS
Citywide share for miscellaneous technology systems 2,700 58845 - TECHNOLOGY SYSTEMS Total 2,700
50550 - TUITION REIMBURSEMENT
Tuition Reimbursement 2,000
50550 - TUITION REIMBURSEMENT Total 2,000
51 - PERSONNEL - BENEFITS Total 50,200
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Building division share of telephone and communications cost 200 Communications (200)
51110 - COMMUNICATIONS - TELEPHONE Total -
51120 - UTILITIES
Building division share of Civic Center utility cost 4,100 51120 - UTILITIES Total 4,100
51500 - PRINTING & PUBLISHING
Printing for building division 200
51500 - PRINTING & PUBLISHING Total 200
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS
Membership dues 100
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS Total 100
51540 - GENERAL OFFICE
General office/office furniture 800
51540 - GENERAL OFFICE Total 800
51550 - SOFTWARE AND SOFTWARE LICENSES
Pro-rata citywide share of miscellaneous software 30,000 51550 - SOFTWARE AND SOFTWARE LICENSES Total 30,000
51820 - PROFESSIONAL SERVICES
Projected gross building and plan check fees (65%) for contract buildings services per Willdan- based on inspection fees 432,400
51820 - PROFESSIONAL SERVICES Total 432,400
Building and Safety (0011650)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 99 51830 - CONTRACTUAL AGREEMENTS
Pro-rata citywide share of miscellaneous contractual agreements 8,000 51830 - CONTRACTUAL AGREEMENTS Total 8,000
52 - MAINT & OPERATIONS Total 475,600
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
IT increase for shared for miscellaneous technology systems 1,000 58845 - TECHNOLOGY SYSTEMS Total 1,000
57 - CAPITAL OUTLAY Total 1,000
Grand Total 643,800
Building and Safety (0011650)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 100

1. Focus on maintaining the overall livability of City neighborhoods and business districts through application and enforcement of the Loma Linda Municipal Code (LLMC).

2. Assist various City departments in support of their respective areas of concern (i.e., land use and zoning for Community Development, business licenses for Finance, neighborhood blight and deterioration for City Administration, assist the Fire Marshal’s Office, and coordinate with the San Bernardino Sheriff’s Department, as necessary).

3. Provide special attention to and concentrate efforts on specific target properties and/or areas in the City, in order to improve Code compliance and compatibility with the surrounding neighborhoods or the community at large.

4. Provide a basic level of Animal Control service through a shelter contract.

Code Enforcement
The Code Enforcement program is responsible for the application and enforcement of City Codes and ordinances, including but not limited to nuisance and vehicle abatement, signs, and land use and zoning. The Code Enforcement Officer frequently is the first contact that people have with the City and for this reason the program is intended to provide valuable services and assistance to the public.

The Animal Control portion of the program includes enforcement of Loma Linda Municipal Code regulations for stray animals, dog licenses, State mandated rabies control and licensing, injured and dead animal services, and 24-hour emergency services. Animal Control Shelter services are accomplished through a City contract.

Department Goals
For the Fiscal Year 2025-2026, the Fire Department has identified the following goals:

Budgeted Expenditures
FY26 Expenditures by Category
MAINT & OPERATIONS $179,400 51.26%
PERSONNEL-SALARIES $115,700 33.06%
PERSONNEL-BENEFITS $50,800 14.51%
CAPITAL OUTLAY $4,100 1.17%
350K
Code Enforcement (0012050)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 101 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PERSONNEL-SALARIES

SALARIES REGULAR
0012050-
50010
$84,186.85 $101,698.61 $103,800.00 $103,700.00 -0.10%

SALARIES - OVERTIME
0012050-
50110
$10,240.65 $11,545.20 $21,500.00 $12,000.00 -44.19%
Total PERSONNELSALARIES
$94,427.50 $113,243.81 $125,300.00 $115,700.00 -7.66%

PERSONNEL-BENEFITS

BENEFITS
0012050-
50500
$37,286.25 $46,597.65 $49,900.00 $50,800.00 1.80%

TUITION

REIMBURSEMENT
0012050-
50550
- - $500.00 - -100.00%
Total PERSONNELBENEFITS
$37,286.25 $46,597.65 $50,400.00 $50,800.00 0.79%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0012050-
51110
$1,211.62 $1,435.69 $1,500.00 $2,000.00 33.33%

UTILITIES
0012050-
51120
- - $1,200.00 - -100.00%

EQUIPMENT RENTAL
0012050-
51220
- - $100.00 $100.00 0.00%

REPAIRS & MAINT -

AUTO EQUIP
0012050-
51410
$3,660.78 $4,785.81 $2,100.00 $2,500.00 19.05%

PRINTING & PUBLISHING
0012050-
51500
- $21.64 $200.00 $200.00 0.00%

GENERAL OFFICE
0012050-
51540
$512.39 $453.80 $500.00 $600.00 20.00%

SOFTWARE AND

SOFTWARE LICENSES
0012050-
51550
$905.22 $2,101.50 $3,000.00 $1,400.00 -53.33%

UNIFORMS
0012050-
51610
$364.00 $595.18 $600.00 $600.00 0.00%

UNIFORMS & SAFETY

EQUIPMENT
0012050-
51620
$456.75 $31.93 $500.00 $500.00 0.00%

MOTOR FUELS &

LUBRICANTS
0012050-
51630
$4,172.37 $4,442.88 $4,000.00 $4,500.00 12.50%

SMALL EQUIPMENT &
TOOLS
0012050-
51670
$516.54 $1,041.82 $500.00 $600.00 20.00%

BOOKS & EDUCATIONAL

MATERIALS
0012050-
51680
- $66.44 $100.00 $100.00 0.00%

TRAVEL MEETINGS &

TRAINING
0012050-
51810
$3,357.64 $446.80 $1,500.00 $1,500.00 0.00%

PROFESSIONAL

SERVICES
0012050-
51820
$25,891.00 $1,859.07 $10,000.00 $10,500.00 5.00%

CONTRACTUAL

AGREEMENTS
0012050-
51830
$46,443.21 $23,554.13 $94,200.00 $146,900.00 55.94%

LEGAL SERVICES
0012050-
51840
$280.00 - $1,400.00 $1,400.00 0.00%

MATERIALS & OTHER

SERVICES
0012050-
51870
$12,176.02 $7,580.00 $6,000.00 $6,000.00 0.00%
Expenditures
Code Enforcement (0012050)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 102 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change
Total MAINT &

OPERATIONS
$99,947.54 $48,416.69 $127,400.00 $179,400.00 40.82%

DEBT SERVICE

PRINCIPAL - LEASE
0012050
-51911
$614.04 $635.70 - - -

PRINCIPAL - SBITA
0012050
-51912
$78.94 $72.04 - - -

INTEREST - LEASE
0012050
-51921
$89.03 $67.37 - - -

INTEREST - SBITA
0012050
-51922
$0.80 $7.70 - - -
Total DEBT SERVICE $782.81 $782.81 - - -

CAPITAL OUTLAY

SBITA ASSET
0012050
-58280
$378.43 $531.25 - - -

TECHNOLOGY SYSTEMS
0012050-
58845
$1,763.26 $2,294.69 $6,200.00 $4,100.00 -33.87%
Total CAPITAL OUTLAY $2,141.69 $2,825.94 $6,200.00 $4,100.00 -33.87% Total Expenditures $234,585.79 $211,866.90 $309,300.00 $350,000.00 13.16% Code Enforcement (0012050)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 103 Budget Justification

GENERAL FUND

CODE ENFORCEMENT
0012050

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
ACO/CEO - 100%
Parking Control Officer/ACO - 0%
Fire Marshall II - 5%
Fire Chief - 2.5%
Administrative Specialist I - 10% 103,700
50010 - SALARIES REGULAR Total 103,700
50110 - SALARIES - OVERTIME
Authorized overtime 12,000
50110 - SALARIES - OVERTIME Total 12,000
50 - PERSONNEL - SALARIES Total 115,700
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
PERS, SS, Life Insurance, Disability Insurance. Cafeteria Plan 50,300 OPEB Funding Contribution 500
50500 - BENEFITS Total 50,800
51 - PERSONNEL - BENEFITS Total 50,800
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Telephone 2,000
51110 - COMMUNICATIONS - TELEPHONE Total 2,000
51220 - EQUIPMENT RENTAL
Equipment rental 100
51220 - EQUIPMENT RENTAL Total 100
51410 - REPAIRS & MAINT - AUTO EQUIP
Repairs and maintenance - Automotive 2,500
51410 - REPAIRS & MAINT - AUTO EQUIP Total 2,500
51500 - PRINTING & PUBLISHING
Printing and publishing 200
51500 - PRINTING & PUBLISHING Total 200
51540 - GENERAL OFFICE
General Office items and postage 600
51540 - GENERAL OFFICE Total 600
51550 - SOFTWARE AND SOFTWARE LICENSES
Pro-rata share of Microsoft, Office 365, Dot Gov, Crystal Reports, & Screen Connect License 1,400
51550 - SOFTWARE AND SOFTWARE LICENSES Total 1,400
51610 - UNIFORMS
Uniform allowance for Code Officer 600
51610 - UNIFORMS Total 600
51620 - UNIFORMS & SAFETY EQUIPMENT
Code Enforcement (0012050)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 104 Uniform and safety equipment associated with Code and Animal Control 500 51620 - UNIFORMS & SAFETY EQUIPMENT Total 500
51630 - MOTOR FUELS & LUBRICANTS
Projected cost for fuel and lubricants for Code and Animal Control vehicle 4,500 51630 - MOTOR FUELS & LUBRICANTS Total 4,500
51670 - SMALL EQUIPMENT & TOOLS
Small equipment and miscellaneous tools 600
51670 - SMALL EQUIPMENT & TOOLS Total 600
51680 - BOOKS & EDUCATIONAL MATERIALS
Books and Educational Materials 100
51680 - BOOKS & EDUCATIONAL MATERIALS Total 100
51810 - TRAVEL MEETINGS & TRAINING
Training for Code Officer 1,500
51810 - TRAVEL MEETINGS & TRAINING Total 1,500
51820 - PROFESSIONAL SERVICES
Ticket and violation processing and veterinarian fees 4,000 Donkey mitigation services 6,500
51820 - PROFESSIONAL SERVICES Total 10,500
51830 - CONTRACTUAL AGREEMENTS
Code and Animal Control Database Program 2,600
Support services for copiers, phones virus and web filters, VoIP, data domain Wi-Fi system Hardware support 11,300
Online Animal License Processing Fee and Postage 1,000
Online Animal License processing 2,000
Animal shelter cost 100,000
Animal Control On-Call Services 30,000
51830 - CONTRACTUAL AGREEMENTS Total 146,900
51840 - LEGAL SERVICES
Administrative Hearing cost and Attorney Fees 1,400
51840 - LEGAL SERVICES Total 1,400
51870 - MATERIALS & OTHER SERVICES
Donkey feed and other materials and services 6,000
51870 - MATERIALS & OTHER SERVICES Total 6,000
52 - MAINT & OPERATIONS Total 179,400
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
Pro-rata share of VM Host, Data Center Lighting, LED Sign (Loma Linda Dr X Barton Rd) VoIP Phone Hardware and Implementation, Firewall Replacement and Security Camera Replacements 4,100
58845 - TECHNOLOGY SYSTEMS Total 4,100
57 - CAPITAL OUTLAY Total 4,100
Grand Total 350,000
Code Enforcement (0012050)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 105

1. Provide regular and consistent patrolling of City streets in order to facilitate the best use of designated parking areas, for the benefit of the affected businesses, institutions and residents.

2. Provide for routine enforcement of Loma Linda Municipal Code and California Vehicle Code regulations pertaining to parking in residential and commercially-zoned areas.

3. Provide coordination for traffic control during approved special events that utilize city streets, ie., Community Parade, races and walks, triathlons, etc.

4. Review and propose updated parking citation bail schedule.

Parking Control
The Parking Control program is responsible for the enforcement of City and State Codes regulating vehicle parking on streets, and the enforcement of fire lane and handicapped parking on private property.

Department Goals
For the Fiscal Year 2025-2026, the Fire Department has identified the following goals:

Budgeted Expenditures
FY26 Expenditures by Category
PERSONNEL-SALARIES $112,600 44.38%
PERSONNEL-BENEFITS $70,100 27.63%
MAINT & OPERATIONS $67,100 26.45%
CAPITAL OUTLAY $3,900 1.54%
Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PERSONNEL-SALARIES

SALARIES REGULAR
0012060-
50010
$99,559.14 $103,844.39 $108,100.00 $108,200.00 0.09%

SALARIES - OVERTIME
0012060-
50110
$3,071.33 $2,852.40 $9,200.00 $4,400.00 -52.17%
Total PERSONNELSALARIES
$102,630.47 $106,696.79 $117,300.00 $112,600.00 -4.01%
254K
Expenditures
Parking Control (0012060)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 106 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PERSONNEL-BENEFITS

BENEFITS
0012060-
50500
$65,388.39 $57,825.94 $64,800.00 $70,100.00 8.18%

TUITION

REIMBURSEMENT
0012060-
50550
- - $800.00 - -100.00%
Total PERSONNELBENEFITS
$65,388.39 $57,825.94 $65,600.00 $70,100.00 6.86%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0012060-
51110
$1,211.62 $1,230.76 $1,300.00 $1,500.00 15.38%

UTILITIES
0012060-
51120
$1,512.23 $1,625.21 $2,000.00 $2,000.00 0.00%

REPAIRS & MAINT -

AUTO EQUIP
0012060-
51410
$128.40 $8.00 $1,000.00 $1,100.00 10.00%

REPAIRS & MAINT -

GENERAL
0012060-
51420
- - $100.00 $100.00 0.00%

PRINTING & PUBLISHING
0012060-
51500
$1,865.25 $3,199.14 $4,900.00 $4,900.00 0.00%

MEMBERSHIP/ DUES/

SUBSCRIPTIONS
0012060-
51520
- - $200.00 $200.00 0.00%

GENERAL OFFICE
0012060-
51540
$82.44 $129.03 $400.00 $400.00 0.00%

SOFTWARE AND

SOFTWARE LICENSES
0012060-
51550
$2,149.74 $1,498.93 $10,300.00 $9,800.00 -4.85%

UNIFORMS
0012060-
51610
$572.59 $589.64 $600.00 $600.00 0.00%

UNIFORMS & SAFETY

EQUIPMENT
0012060-
51620
$76.13 - $100.00 $100.00 0.00%

MOTOR FUELS &

LUBRICANTS
0012060-
51630
$1,172.93 $515.65 $1,000.00 $1,000.00 0.00%

SMALL EQUIPMENT &
TOOLS
0012060-
51670
- $1,257.42 $200.00 $200.00 0.00%

BOOKS & EDUCATIONAL

MATERIALS
0012060-
51680
$125.45 $142.59 $300.00 $300.00 0.00%

TRAVEL MEETINGS &

TRAINING
0012060-
51810
- - $1,500.00 $1,500.00 0.00%

PROFESSIONAL

SERVICES
0012060-
51820
$50.00 $164.09 $2,000.00 $1,000.00 -50.00%

CONTRACTUAL

AGREEMENTS
0012060-
51830
$39,217.79 $40,032.32 $50,200.00 $40,700.00 -18.92%

LEGAL SERVICES
0012060-
51840
- - $500.00 $500.00 0.00%

MATERIALS & OTHER

SERVICES
0012060-
51870
$32.88 - $1,200.00 $1,200.00 0.00%
Total MAINT &

OPERATIONS
$48,197.45 $50,392.78 $77,800.00 $67,100.00 -13.75%

DEBT SERVICE

PRINCIPAL - LEASE
0012060-
51911
$584.66 $605.29 - - -

PRINCIPAL - SBITA
0012060-
51912
$75.16 $68.60 - - -
Parking Control (0012060)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 107 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

INTEREST - LEASE
0012060-
51921
$84.78 $64.15 - - -

INTEREST - SBITA
0012060-
51922
$0.77 $7.33 - - -
Total DEBT SERVICE $745.37 $745.37 - - -

CAPITAL OUTLAY

SBITA ASSET
0012060-
58280
$360.34 $505.85 - - -

TECHNOLOGY SYSTEMS
0012060-
58845
$1,678.97 $2,185.01 $5,900.00 $3,900.00 -33.90%
Total CAPITAL OUTLAY $2,039.31 $2,690.86 $5,900.00 $3,900.00 -33.90% Total Expenditures $219,000.99 $218,351.74 $266,600.00 $253,700.00 -4.84% Parking Control (0012060)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 108 Budget Justification

GENERAL FUND

PARKING CONTROL
0012060

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
Fire Chief - 2.5%
Fire Marshall II - 5%
Parking Control Officer/ACO - 100%
Administrative Specialist I - 25%
Executive Aide - 5% 108,100
50010 - SALARIES REGULAR Total 108,100
50110 - SALARIES - OVERTIME
Authorized overtime 4,400
50110 - SALARIES - OVERTIME Total 4,400
50 - PERSONNEL - SALARIES Total 112,500
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
PERS, Social security (SS), Life Insurance, Disability Insurance, Cafeteria Plan 69,600 OPEB Funding Contribution 500
50500 - BENEFITS Total 70,100
51 - PERSONNEL - BENEFITS Total 70,100
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Parking Control portion of Civic Center telephone costs 1,500 51110 - COMMUNICATIONS - TELEPHONE Total 1,500
51120 - UTILITIES
Parking Control portion of Civic Center utilities 2,000 51120 - UTILITIES Total 2,000
51410 - REPAIRS & MAINT - AUTO EQUIP
Service and repair of pick-up truck 1,100
51410 - REPAIRS & MAINT - AUTO EQUIP Total 1,100
51420 - REPAIRS & MAINT - GENERAL
Service and repair of radios, sirens and miscellaneous equipment 100 51420 - REPAIRS & MAINT - GENERAL Total 100
51500 - PRINTING & PUBLISHING
Parking program printing costs (permits, tickets, ticket holders, etc.) 4,900 51500 - PRINTING & PUBLISHING Total 4,900
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS
California Public Parking Association membership 200
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS Total 200
51540 - GENERAL OFFICE
Parking Control (0012060)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 109 Office supplies and postage 400
51540 - GENERAL OFFICE Total 400
51550 - SOFTWARE AND SOFTWARE LICENSES
Pro-rata share of Microsoft, Office 365, Dot Gov, Crystal Reports, & Screen Connect License 1,400
Online Parking Permit Manager Service OPPMS 8,400
51550 - SOFTWARE AND SOFTWARE LICENSES Total 9,800
51610 - UNIFORMS
Uniform allowance for Parking Control Officer 600
51610 - UNIFORMS Total 600
51620 - UNIFORMS & SAFETY EQUIPMENT
Miscellaneous safety equipment 100
51620 - UNIFORMS & SAFETY EQUIPMENT Total 100
51630 - MOTOR FUELS & LUBRICANTS
Motor fuels and lubricants for Parking Control vehicle 1,000 51630 - MOTOR FUELS & LUBRICANTS Total 1,000
51670 - SMALL EQUIPMENT & TOOLS
Small tools and equipment 200
51670 - SMALL EQUIPMENT & TOOLS Total 200
51680 - BOOKS & EDUCATIONAL MATERIALS
Publications and codes (Vehicle Code, etc.) 300
51680 - BOOKS & EDUCATIONAL MATERIALS Total 300
51810 - TRAVEL MEETINGS & TRAINING
Training, seminars, meetings and conferences of professional organizations 1,500 51810 - TRAVEL MEETINGS & TRAINING Total 1,500
51820 - PROFESSIONAL SERVICES
Towing expenses 1,000
51820 - PROFESSIONAL SERVICES Total 1,000
51830 - CONTRACTUAL AGREEMENTS
Delinquent parking ticket recovery program 12,000
Online permit issuance and USPS First Class postage fees 4,000 San Bernardino Sheriff's Department dispatch service contract for the parking control officer (PCO) 13,900
Support services for copiers, phones, virus and web filters, VoIP, data domain, Wi-Fi system, hardware, servers, and extreme switches 10,800 51830 - CONTRACTUAL AGREEMENTS Total 40,700
51840 - LEGAL SERVICES
Attorney fees 500
51840 - LEGAL SERVICES Total 500
51870 - MATERIALS & OTHER SERVICES
Miscellaneous items (batteries, ribbons, baggies, etc.) 300 Mobile device for parking citation program 200
Traffic control support costs for races, walks, etc. 700 51870 - MATERIALS & OTHER SERVICES Total 1,200
52 - MAINT & OPERATIONS Total 67,100
57 - CAPITAL OUTLAY
Parking Control (0012060)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 110 58845 - TECHNOLOGY SYSTEMS
Pro-rata share of VM Host, Data Center Lighting, LED Sign (Loma Linda Dr X Barton Rd) VoIP Phone Hardware and Implementation, Firewall Replacement and Security Camera Replacements 3,900
58845 - TECHNOLOGY SYSTEMS Total 3,900
57 - CAPITAL OUTLAY Total 3,900
Grand Total 253,700
Parking Control (0012060)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 111

1. Continue to be actively involved in the prevention or mitigation of fire and other life-safety hazards throughout the city.

2. Provide ongoing cooperation and support for the fire and life safety education programs conducted by Loma Linda University Environmental Health & Safety.

3. Provide ongoing fire/life safety inspections for all occupancies throughout the City.

4. Support development and building activities in the City through the ongoing plan check and inspection program.

5. Continue to implement and refine changes to Engine Company inspection process.

6. Continue to provide public education through social media platforms.

Fire Prevention
The Fire Prevention program strives to prevent or reduce the incidence of fire throughout the City, through weed abatement, fire and life safety occupancy inspections, fire protection plan check and inspection services, fire investigations and public fire safety education.

Department Goals
For the Fiscal Year 2025-2026, the Fire Department has identified the following goals:

Budgeted Expenditures
FY26 Expenditures by Category
PERSONNEL-SALARIES $210,000 47.48%
MAINT & OPERATIONS $137,500 31.09%
PERSONNEL-BENEFITS $90,900 20.55%
CAPITAL OUTLAY $3,900 0.88%
Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

PERSONNEL-SALARIES
442K
Expenditures
Fire Prevention (0012070)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 112 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

SALARIES REGULAR
0012070-
50010
$157,084.15 $178,019.62 $189,500.00 $193,100.00 1.90%

SALARIES - OVERTIME
0012070-
50110
$16,058.46 $28,732.41 $31,100.00 $16,900.00 -45.66%
Total PERSONNELSALARIES
$173,142.61 $206,752.03 $220,600.00 $210,000.00 -4.81%

PERSONNEL-BENEFITS

BENEFITS
0012070-
50500
$79,795.34 $75,288.95 $84,600.00 $90,900.00 7.45%

TUITION

REIMBURSEMENT
0012070-
50550
$3,584.95 $2,206.83 $6,400.00 - -100.00%
Total PERSONNELBENEFITS
$83,380.29 $77,495.78 $91,000.00 $90,900.00 -0.11%

MAINT & OPERATIONS

COMMUNICATIONS -

TELEPHONE
0012070-
51110
$605.81 $1,025.24 $1,600.00 $1,700.00 6.25%

UTILITIES
0012070-
51120
$2,520.34 $2,708.74 $2,500.00 $2,500.00 0.00%

REPAIRS & MAINT -

AUTO EQUIP
0012070-
51410
$2,078.24 $7,401.77 $2,200.00 $2,200.00 0.00%

REPAIRS & MAINT -

GENERAL
0012070-
51420
- - $200.00 $200.00 0.00%

PRINTING & PUBLISHING
0012070-
51500
$583.12 $1,283.31 $900.00 $2,000.00 122.22%

MEMBERSHIP/ DUES/

SUBSCRIPTIONS
0012070-
51520
$1,957.75 $1,112.00 $2,500.00 $2,500.00 0.00%

GENERAL OFFICE
0012070-
51540
$3,260.36 $1,030.28 $1,000.00 $1,000.00 0.00%

SOFTWARE AND

SOFTWARE LICENSES
0012070-
51550
$6,391.48 $5,750.92 $11,900.00 $12,300.00 3.36%

UNIFORMS
0012070-
51610
$579.76 $561.38 $200.00 $1,000.00 400.00%

UNIFORMS & SAFETY

EQUIPMENT
0012070-
51620
- $81.56 $200.00 $200.00 0.00%

MOTOR FUELS &

LUBRICANTS
0012070-
51630
$3,533.17 $4,167.49 $4,500.00 $4,500.00 0.00%

SMALL EQUIPMENT &
TOOLS
0012070-
51670
$20.46 $1,833.59 $2,500.00 $1,000.00 -60.00%

BOOKS & EDUCATIONAL

MATERIALS
0012070-
51680
$1,957.54 $1,687.76 $1,500.00 $4,000.00 166.67%

TRAVEL MEETINGS &

TRAINING
0012070-
51810
$5,600.69 $4,177.35 $5,000.00 $4,000.00 -20.00%

PROFESSIONAL

SERVICES
0012070-
51820
$42,925.00 $35,663.26 $88,000.00 $77,900.00 -11.48%

CONTRACTUAL

AGREEMENTS
0012070-
51830
$10,604.53 $6,213.47 $15,300.00 $19,000.00 24.18%

LEGAL SERVICES
0012070-
51840
- - $1,000.00 $1,000.00 0.00%

MATERIALS & OTHER

SERVICES
0012070-
51870
$6.45 - $500.00 $500.00 0.00%
Total MAINT &

OPERATIONS
$82,624.70 $74,698.12 $141,500.00 $137,500.00 -2.83%
Fire Prevention (0012070)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 113 Category
ERP
Code
FY 2023
Actual
FY 2024
Actual
FY 2025
Adjusted
FY 2026
Proposed
% Change

DEBT SERVICE

PRINCIPAL - LEASE
0012070-
51911
$584.66 $605.29 - - -

PRINCIPAL - SBITA
0012070-
51912
$75.16 $68.60 - - -

INTEREST - LEASE
0012070-
51921
$84.78 $64.15 - - -

INTEREST - SBITA
0012070-
51922
$0.77 $7.33 - - -
Total DEBT SERVICE $745.37 $745.37 - - -

CAPITAL OUTLAY

SBITA ASSET
0012070-
58280
$360.34 $4,763.29 - - -

TECHNOLOGY SYSTEMS
0012070-
58845
$1,678.97 $2,185.01 $5,900.00 $3,900.00 -33.90%
Total CAPITAL OUTLAY $2,039.31 $6,948.30 $5,900.00 $3,900.00 -33.90% Total Expenditures $341,932.28 $366,639.60 $459,000.00 $442,300.00 -3.64% Fire Prevention (0012070)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 114 Budget Justification

GENERAL FUND

FIRE PREVENTION
0012070

TITLE/ACCOUNT NUMBER AMOUNT
50 - PERSONNEL - SALARIES
50010 - SALARIES REGULAR
Fire Chief - 7.5%
Fire Marshal II - 40%
Fire Prevention Inspector - 85%
Administrative Specialist I - 10%
Executive Aide - 5% 193,100
50010 - SALARIES REGULAR Total 193,100
50110 - SALARIES - OVERTIME
Authorized overtime 16,900
50110 - SALARIES - OVERTIME Total 16,900
50 - PERSONNEL - SALARIES Total 210,000
51 - PERSONNEL - BENEFITS
50500 - BENEFITS
PERS, Social security (SS), Life Insurance, Disability Insurance, Cafeteria Plan 90,100
OPEB Funding Contribution 800
50500 - BENEFITS Total 90,900
51 - PERSONNEL - BENEFITS Total 90,900
52 - MAINT & OPERATIONS
51110 - COMMUNICATIONS - TELEPHONE
Fire Prevention portion of Civic Center telephone costs 1,700 51110 - COMMUNICATIONS - TELEPHONE Total 1,700
51120 - UTILITIES
Fire Prevention portion of Civic Center utilities 2,500 51120 - UTILITIES Total 2,500
51410 - REPAIRS & MAINT - AUTO EQUIP
Service and repair of Fire Prevention vehicles 2,200
51410 - REPAIRS & MAINT - AUTO EQUIP Total 2,200
51420 - REPAIRS & MAINT - GENERAL
Service and repair of radios, sirens and miscellaneous equipment 200 51420 - REPAIRS & MAINT - GENERAL Total 200
51500 - PRINTING & PUBLISHING
Printing and materials for Fire Prevention activities 2,000 51500 - PRINTING & PUBLISHING Total 2,000
51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS
Membership in Fire Prevention, Building and Public Information Officer Associations, and related professional publications 2,500 51520 - MEMBERSHIP/DUES/SUBSCRIPTIONS Total 2,500
Fire Prevention (0012070)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 115 51540 - GENERAL OFFICE
Office supplies and postage 1,000
51540 - GENERAL OFFICE Total 1,000
51550 - SOFTWARE AND SOFTWARE LICENSES
Fire Prevention inspection software 4,200
Pro-rata share of Microsoft, Office 365, Dot Gov, Crystal Reports, & Screen Connect License 5,900
Background check software 2,200
51550 - SOFTWARE AND SOFTWARE LICENSES Total 12,300
51610 - UNIFORMS
Uniform allowance for Fire Prevention Inspector 600
Uniform items for Fire Intern 400
51610 - UNIFORMS Total 1,000
51620 - UNIFORMS & SAFETY EQUIPMENT
Miscellaneous safety equipment 200
51620 - UNIFORMS & SAFETY EQUIPMENT Total 200
51630 - MOTOR FUELS & LUBRICANTS
Motor fuels and lubricants 4,500
51630 - MOTOR FUELS & LUBRICANTS Total 4,500
51670 - SMALL EQUIPMENT & TOOLS
Small tools and equipment 1,000
51670 - SMALL EQUIPMENT & TOOLS Total 1,000
51680 - BOOKS & EDUCATIONAL MATERIALS
Education materials for Fire Prevention Week 1,000
Publications and codes (Building and Fire Codes, etc.) 3,000 51680 - BOOKS & EDUCATIONAL MATERIALS Total 4,000
51810 - TRAVEL MEETINGS & TRAINING
Training, seminars, meetings and conferences of professional organizations 4,000 51810 - TRAVEL MEETINGS & TRAINING Total 4,000
51820 - PROFESSIONAL SERVICES
Abatement/Condemned properties 2,500
Background check services for Intern 400
Plan check services 50,000
Weed abatement 25,000
51820 - PROFESSIONAL SERVICES Total 77,900
51830 - CONTRACTUAL AGREEMENTS
Administrative citation management 800
Consulting fees for GPS weed abatement system 3,900
Permitting annual license fire prevention share 2,000
Support services for copiers, phones, virus and web filters, VoIP, data domain, Wi-Fi system, hardware, servers, and extreme switches 12,300 51830 - CONTRACTUAL AGREEMENTS Total 19,000
51840 - LEGAL SERVICES
Attorney fees 1,000
51840 - LEGAL SERVICES Total 1,000
51870 - MATERIALS & OTHER SERVICES
Miscellaneous expenses 500
Fire Prevention (0012070)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 116 51870 - MATERIALS & OTHER SERVICES Total 500
52 - MAINT & OPERATIONS Total 137,500
57 - CAPITAL OUTLAY
58845 - TECHNOLOGY SYSTEMS
Pro-rata share of VM Host, Data Center Lighting, LED Sign (Loma Linda Dr X Barton Rd) VoIP Phone Hardware and Implementation, Firewall Replacement and Security Camera Replacements 3,900
58845 - TECHNOLOGY SYSTEMS Total 3,900
57 - CAPITAL OUTLAY Total 3,900
Grand Total 442,300
Fire Prevention (0012070)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 117

1. Provide sufficient qualified on-duty staffing to cover three response units 24/7/365.

2. Reduce overall response times to incidents city-wide.

3. Develop a succession plan and facilitate professional development.

4. Coordinate with local businesses and care facilities to provide CPR and first aid training.

5. Continue process of updating Fire Department policies and Standard Operating Procedures.

6. Work with Loma Linda University Hospital (LLUH) to optimize EMS responses and survivability of patients.

Fire & Rescue Services
The Fire & Rescue Services program is comprised of full-time (career) personnel who are trained to provide 24-hour response to fires, emergency medical, rescue and hazardous material incidents. Included is the provision of dispatch and communication services through the CONFIRE JPA, of which Loma Linda is a member.

Department Goals
For the Fiscal Year 2025-2026, the Fire Department has identified the following goals:

Budgeted Expenditures
FY26 Expenditures by Category
PERSONNEL-SALARIES $5,839,200 58.86%
MAINT & OPERATIONS $2,068,600 20.85%
PERSONNEL-BENEFITS $2,004,000 20.20%
CAPITAL OUTLAY $8,000 0.08%
Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted
FY 2026
Proposed
%
Change
PERSONNELSALARIES

9.92M
Expenditures
Fire & Rescue Services (0012110)
City of Loma Linda | FY 2025-2026 Proposed Budget Page 118 Category
ERP
Code
FY 2023 Actual FY 2024 Actual FY 2025 Adjusted
FY 2026
Proposed
%
Change

SALARIES

REGULAR
0012110-
50010
$3,435,394.91 $3,800,657.24 $4,068,300.00 $4,339,200.00 6.66%

SALARIES -

OVERTIME
0012110-
50110
$1,926,823.70 $1,331,004.88 $2,461,800.00 $1,500,000.00 -39.07% Total PERSONNELSALARIES
$5,362,218.61 $5,131,662.12 $6,530,100.00 $5,839,200.00 -10.58% PERSONNELBENEFITS

BENEFITS
0012110-
50500
$1,889,689.23 $1,583,831.78 $1,794,700.00 $2,004,000.00 11.66%

TUITION

REIMBURSEMENT
0012110-
50550
$2,100.00 $6,638.64 $19,300.00 - -100.00%
Total PERSONNELBENEFITS
$1,891,789.23 $1,590,470.42 $1,814,000.00 $2,004,000.00 10.47%

MAINT &

OPERATIONS

COMMUNICATIONS
- TELEPHONE
0012110-
51110
$1,946.78 $6,110.10 $8,600.00 $7,700.00 -10.47%

UTILITIES
0012110-
51120
$38,888.94 $42,852.17 $50,300.00 $57,000.00 13.32%

REPAIRS &

MAINT -

CAPITAL FAC
0012110-
51300
$23,662.39 $71,589.77 $37,500.00 $47,400.00 26.40%

REPAIRS &

MAINT - BDLGS
0012110-
51310
$9,773.47 $19,580.81 $17,437.92 $13,600.00 -22.01%

REPAIRS &

MAINT - AUTO
EQUIP
0012110-
51410
$180,281.34 $139,839.17 $128,700.00 $104,800.00 -18.57%

REPAIRS &

MAINT -

GENERAL
0012110-
51420
$8,675.62 $9,062.64 $11,000.00 $18,000.00 63.64%

PRINTING &

PUBLISHING
0012110-
51500
$41.99 $3,226.65 $3,900.00 $5,200.00 33.33%

MEMBERSHIP/
DUES/

SUBSCRIPTIONS
0012110-
51520
$7,020.87 $3,947.44 $6,000.00 $6,300.00 5.00%

FEES/ PERMITS/

LICENSES
0012110-
51530
$7,461.60 $8,136.88 $12,900.00 $12,500.00 -3.10%

GENERAL
OFFICE
0012110-
51540
$5,222.00 $3,913.57 $4,000.00 $5,000.00 25.00%

SOFTWARE
AND

SOFTWARE

LICENSES
0012110-
51550
$12,621.65 $7,422.35 $16,300.00 $15,500.00 -4.91%

UNIFORMS
0012110-
51610
$374.69 $6,763.18 $5,600.00 $5,600.00 0.00%

UNIFORMS &
SAFETY

EQUIPMENT
0012110-
51620
$49,647.89 $52,314.89 $55,150.00 $65,000.00 17.86%

MOTOR FUELS
& LUBRICANTS
0012110-
51630
$45,392.17 $43,715.41 $50,000.00 $50,000.00 0.00%
SMALL