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TO:
FROM:
DATE:
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Agenda Staff Report
Mayor Amabile and City Council Members
Minerva Moreno, Finance Director~
June 4, 2025
SUBJECT: Evaluation of Continuation or Repeal of "Measure P" Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax TYPE OF REPORT: Public Hearing
Recommendation:
It is recommended that the City Council hold a public hearing to consider the continuation or repeal of the "Measure P" Los Banos Police, Fire, Public Safety/911 special transactions (sales) and use tax levy, as outlined in Ordinance Chapter 12, Section 3-
12.1.24. and Adopt a resolution to approve the continuation of "Measure P" Los Banos Police, Fire, Public Safety/911 (Sales) and Use Tax.
After careful evaluation of financial data and service impact, staff recommends Council adopt a resolution approving the continuance of "Measure P" Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax to ensure sustained funding for critical city public safety services.
Background:
"Measure P" Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax, enacted November 27, 2004, established a dedicated special transactions and use tax to support Police, Fire, and Public Safety/911. The measure requires a review upon its 20-year inception to evaluate its effectiveness, financial impact, and continued necessity as outlined in Ordinance Chapter 12, Section 3-12.1.24.
Discussion:
This review presents an opportunity to assess "Measure P" Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax contributions to the city's financial stability and service delivery. Key considerations include:
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ITEM 9C
• Revenue Analysis: Annual estimated collections for FY 2024-25 and budgeted FY 2025-26 are projected at $3.9 million, demonstrating the tax's continued role as a significant funding source for city services.
• Impact Assessment: Services funded through "Measure P" Los Banos Police, Fire, Public Safety/911 and their outcomes.
o Police: six (6) Police Officers, two (2) Community Service Officers, one ( 1) Crime Analyst, and one ( 1) Ad min Clerk 11. Requesting addition of 2 Police Officer for FY 25-26.
o Fire: two (2) Fire Captains, three (3) Fire Engineers, (3) Fire Fighters, and 50% of one (1) Admin Clerk I. Requesting addition of 70% of Battalion Chief for FY 25-26.
o Debt Service for New Police Station & Future Debt Service for Fire Station o Vehicles
o Specialized Equipment
• Community Considerations: Public feedback and stakeholder concerns regarding the potential continuation or repeal.
• Legal and Procedural Requirements: Compliance measures outlined in Ordinance Chapter 12, Section 3-12.1.24.
Based on these factors, staff has determined that "Measure P" Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax remains a crucial funding source for essential city public safety services. Repealing it would result in a significant budgetary shortfall, impacting key programs that residents rely upon.
Fiscal Impact:
The continuation of "Measure P" Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax will provide sustained revenue to support Police, Fire, and Public Safety/911 city operations and services. Staff supports the continuation of "Measure P" Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax to maintain fiscal stability and service delivery.
Reviewed by:
Attachments:
Resolution
Ordinance 1020
Public Notice
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RESOLUTION NO. --
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS APPROVING THE
CONTINUATION OF THE "MEASURE P" LOS
BANOS POLICE, FIRE, PUBLIC SAFETY/911
SPECIAL TRANSACTIONS (SALES) AND USE
TAX
WHEREAS, the City Council of the City of Los Banos has received and reviewed a formal evaluation regarding the continuation of the Measure P Sales Tax; and WHEREAS, the Finance Director and City Manager have conducted an assessment of the Measure P Sales Tax and presented their findings to the City Council; and WHEREAS, a duly noticed public hearing was held on June 4, 2025, allowing the City Council to evaluate the "Measure P" Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax continuation and providing an opportunity for public comment;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Los Banos that the continuation of the "Measure P" Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax is hereby approved and adopted; The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 4th day of June 2025, by Council Member ___ who moved its adoption, which motion was duly seconded by Council Member _ _ _ and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
ATTEST:
Michael S. Amabile, Mayor
Lucille L. Mallonee, City Clerk
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ORDINANCE NO. 1020
AN ORDINANCE OF THE PEOPLE OF THE CITY OF LOS BANOS,
CALIFORNIA, AMENDING TITLE 3, "REVENUE AND FINANCE," OF THE LOS BANOS MUNICIPAL CODE BY ADDING CHAPTER 12.1, "LOS
BANOS POLICE, FIRE, PUBLIC SAFETY/911 SPECIAL TRANSACTIONS (SALES) AND USE TAX," TO THE LOS BANOS MUNICIPAL CODE
The People of the City of Los Banos do ordain as follows:
Section 1. AMENDMENT TO CODE. Title 3, "Revenue and Finance," of the Los Banos Municipal Code is hereby amended by the addition of Chapter 12.1 , "LOS BANOS POLICE, FIRE, PUBLIC SAFETY/911 SPECIAL TRANSACTIONS {SALES) AND USE TAX" to read as follows:
"CHAPTER 12.1"
Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax Sections:
3-12.1.005
3-12.1.010
3-12.1.020
3-12.1.030
3-12.1.040
3-12.1.050
3-12.1.060
3-12.1.070
3-12.1.080
3-12.1.090
3-12.1.100
3-12.1.110
3-12.1 .120
3-12.1.130
3-12.1.140
3-12.1.150
3-12.1.160
3-12.1.170
3-12.1 .180
3-12.1.190
3-12.1.200
3-12.1.210
3-12.1.220
3-12.1.230
Chapter Title
Purposes
Operative Date
Special Transactions (Sales) Tax
Special Use Tax
Citizens Oversight Committee
Account and Report
Maintenance of Effort
Revenue Distribution
Disposition of Monies Collected; Expenditure Plan
Advancement of Funds
Specially-Funded Personnel and Purchases Authorization
State Requirements
Contract with State
Place of Sale
Additional Permits Not Required
Adoption of Provisions of State Law - Generally
Adoption of Provisions of State Law - Limitations
Exemptions and Exclusions
Amendments to State Law
Non-Exclusivity
Enjoining Collection Forbidden
Authority to Amend
Termination Date
3-12.1.005 Chapter Title. This Chapter shall be known as the '"LOS BANOS POLICE, FIRE, PUBLIC SAFETY/911 SPECIAL TRANSACTIONS (SALES) AND USE TAX," (the 'Act'). This Chapter shall be applicable in the incorporated territory of the City_
3-12.1.010 Purposes. The People of the City of Los Banos declare that this Chapter is adopted for the special purpose of funding additional public safety personnel, supplies and services, capital outlay items, equipment, facilities and technology improvements over the term of the tax imposed under this Chapter and paying for all incidental costs of operating this special transactions (sales) and use tax program, including administration and collections costs reimbursable to the State Board of Equalization, with any unused revenue committed to police and firefighting equipment and services.
3-12.1.020 Operative Date. This Chapter shall be effective ten (10) days after certification by the City Council of the returns of the election indicating approval by voters by a two-thirds margin of the Ordinance eoacting this Chapter, and the special transactions (sales) and use tax imposed hereunder shall be operative the first day of the first calendar quarter commencing more than 110 days after the adoption of this Chapter. Based on a November 2, 2004 election, the special transactions (sales) and use tax imposed hereunder shall be operative April 1, 2005. Upon notice 684
to the State Board of Equalization as required by law, this Chapter may be suspended, and all funding related thereto stopped, if the revenue generated under this Chapter is diverted by the State of California for purposes other than those specifically enumerated herein.
3-12.1.030 Special Transactions (Sales) Tax. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half of one percent (0.50%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after April 1, 2005.
3-12.1.040 Special Use Tax. An excise tax is hereby imposed on the storage, use, or other consumption in the City of tangible personal property purchased from any retailer for storage, use, ·or other consumption in the City at the rate of one-half of one percent (0.50%) of the sales price of the property sold on and after April 1, 2005. The sales price shall include delivery charges when such charges are subject to the State sales or use tax regardless of the place to which delivery is made. 3-12.1.050 Citizens Oversight Committee.
A. Pursuant to the Act, there is hereby created a Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax_ Citizens Oversight Committee to review the revenues and expenditures generated and spent under this Chapter.
B. Said Committee shall consist of seven (7) members. The Police and Fire Chiefs shall together nominate each committee member. Nominees shall be appointed by motion of the City Council adopted by majority vote.
C. Membership to the Committee shall be restricted to individuals who are registered voters within the City of Los Banos. Elected officials at any level of government and employees of the City of Los Banos are ineligible to serve as members of the Committee.
D. The members so appointed shall serve without compensation for a term of three (3) years. Except that members of the first/original Committee shall have staggered tenures. Two members will be appointed to a one-year term, two members will be appointed to a two-year term and three members will be appointed to a three-year term. All subsequent appointments will be for a threeyear term.
E. The Committee shall review the revenues and expenditures generated _and spent under this Chapter, and provide its findings to the City Council for approval, in the form of two semi-annual reports, one report (including fourth quarter information), shall be submitted no later than October 1st of each year. Unless modified by City Council Resolution, the Committee shall not have any function, power, or authority other than those expressly provided herein.
The Committee shall meet semi-annually or as often as it deems necessary to accomplish the objectives stated in this Chapter.
3-12.1.060 Account and Report. Prior to the adoption of the City budget in June of each year, the City Manager and the Finance Officer shall present to the City Council an account of the tax revenues received and expenditures made under this Chapter, and the funds remaining in the accounts established for their respective purposes hereunder. Concurrent with the annual account presentation, the City Manager and Finance Officer shall also report to the City Council that no funds received under this Chapter were spent for purposes other than those authorized by this Chapter.
3-12.1.070 Maintenance of Effort. Notwithstanding any provision to the contrary, revenues received under this Chapter shall not be used to replace general fund expenditures for normal operations at the previous years' levels, nor shall revenues received under this Chapter be used to fund, supplant, or supplement the salaries and benefits of existing personnel or other positions not created under this Chapter. 685
3-12.1.080 Revenue Distribution. Net revenues received under Section 3-
12.1 .090 shall be distributed as follows:
A. Tax proceeds sufficient to hire 3 additional firefighter/emfs in year one and 3 additional firefighter/emfs in year two for a total of 6 firefighter/emt's which shall include start up equipment and protective gear not to exceed $4,000 per firefighter, salaries and benefits, merit based wage increases, and up to a 2% annual cost of living adjustment as negotiated per labor agreements and rank adjustments in year two, transitioning 3 firefighters to the rank of Captain to accommodate span of control and training needs.
B. Tax proceeds sufficient to hire 2 additional sworn police officers in year one and 1 additional sworn police officer in year twelve for a total of 3 sworn police officers which shall include start up equipment and protective gear not to exceed $4,000 per officer, salaries and benefits, merit based wage increases, and up to a 2% annual cost of living adjustment as negotiated per labor agreements and 2 police cruisers.
C. Tax proceeds sufficient to hire additional support police staff as follows; 1 additional community seNices officer in year one and 1 additional community seNices officer in year eighteen and 1 additional police crime analyst in year three which shall include salaries and benefits, merit based wage increases, and up to a 2% annual cost of living adjustment as negotiated per labor agreements.
D. Tax proceeds will be collected for police and fire facility upgrades and new construction of police, jail, fire and related training facilities. Police facility funding starts at $450,000 per year in year two, and increases by a 2% cost of living adjustment annually. Fire facility funding starts at $200,000 per year in year three, and increases by a 2% cost of living adjustment annually.
E. Tax proceeds not to exceed $90,000 in year one and $90,000 in year two will be utilized for specialty fire safety equipment including but not limited to upgrades to "SCBA" breathing apparatus.
F. Tax proceeds will be utilized to acquire and support 911/dispatch capabilities to dispatch emergency and routine police and fire calls through a mobile display computerized process. After initial acquisition of the mobile display dispatch system $100,000 will be allocated in year two and each year thereafter with a 2% cost of living adjustment to support this process and to fund additional technology, equipment, and vehicle upgrades.
3-12.1.090 Disposition of Monies Collected; Expenditure Plan. After deduction of all incidental costs of operating this special transactions (sales) and use tax program, including, but not limited to, administration and collection costs reimbursable to the State Board of Equalization, and in accordance with the distribution allocation set forth in Section 3-12.1 .080, all remaining monies collected under and pursuant to the provisions of this Chapter shall not be deposited into the City's general fund, but shall, instead, be deposited and paid into a special account of the City, which is hereby established, and earmarked for the purposes as outlined section 3-12.1 .080, and which shall be paid only from the revenues of this account and not from the City's general fund.
Additional funds [after allocating funds as outlined in section 3-12.1.080] will be allocated to augment public safety services. Additional manpower, equipment, services and supplies, capital outlay items and facility needs will be submitted by the police and fire chiefs to the oversight committee and the committee will make funding suggestions to the city manager and City Council. The City Council will then approve and authorize additional expenditures to the benefit of public safety services.
The balance on this special account shall eam interest, which shall be deposited back into the account. •
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3-12.1.100 Advancement of Funds. The City Council, at its sole and complete discretion, may advance funds from the City's general fund into the special account, established in section 3-12.1.090, in order to accomplish the objectives of this Chapter. Any advancement from the City shall be reimbursed by the special account, to the City, with interest calculated at the same rate the City receives in its investment portfolio during the time of the advancement, within twenty-four (24) months of the date of the advance.
3-12.1.110 Specially-Funded Personnel and Purchases Authorization.
Pursuant to the purposes and intent of this Chapter, the hiring of additional personnel and purchases necessary to accomplish the goals of this Chapter are hereby authorized. The City Manager is directed to create a system to designate and classify the employees hired and supplies and services and capital outlay purchases made from the tax revenue generated under this Chapter, as SpeciallyFunded Personnel, Supplies and Services, and Capital Outlay Items, so that City general fund expenditures for public safety are not reduced or avoided. 3-12.1.120 State Requirements. Pursuant to the requirements of the State Board of Equalization, this Chapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
A. To impose a retail transactions (sales) and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.91 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a 2/3 majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.
B. To adopt a retail transactions (sales) and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code.
C. To adopt a retail transactions (sales) and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes.
D. To adopt a retail transactions (sales) and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost ofcollecting the transactions (sales) and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this Chapter.
3-12.1.130 Contract with State. Prior to the operative date of this Chapter, as required by State law, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the special transactions (sales) and use tax imposed under this Chapter; provided, however, that if the City shall not have contracted with the State Board of Equalization prior to the operative date of this Chapter, the City shall nevertheless so contract and in such case the operative date of the special sales tax shall be the first day of the first calendar quarter following the execution of such contract. 3-12.1.140 Place of Sale. For the purposes of this Chapter, all retail sales are consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer, or his or her agent, to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State, or 687
has more than one place of business, the place or places at which retail sales are consummated shall be determined under the rules and regulations to be prescribed and adopted by the State Board of Equalization.
3-12.1.150 Additional Permit Not Required. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this Chapter.
3-12.1.160 Adoption of Provisions of State Law - Generally. Except as otherwise provided in this Chapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein. •
3-12.1.170 Adoption of Provisions of State Law - Limitations. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefore. However, the substitution shall not be made when:
1. The word 'State' is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;
2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Chapter.
3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
a. Provide an exemption from this special sales tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or;
b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provision of that code.
4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
B. The word 'City' shall be substituted for the word 'State' in the phrase 'retailer engaged in business in this State' in Section 6203 and in the definition of that phrase in Section 6203 of the Revenue and Taxation Code. 3-12.1.180 Exemptions and Exclusions.
A. There shall be excluded from the measure of the special transactions (sales) and use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any State-administered transactions or use tax.
B. There are exempted from the computation of the amount of the special transactions (sales) tax the gross receipts from:
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1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.
2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:
a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to. an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Chapter.
4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Chapter.
5. For the purposes of subparagraphs (3) and (4) of this Section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
C. There are exempted from the special use tax imposed by this Chapter, the storage, use, or other consumption in this City of tangible personal property:
1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.
2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.
3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Chapter.
4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Chapter.
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5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.
7. A retailer engaged in business in the City' shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.
D. Any person subject to use tax under this Chapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. 3-12.1.190 Amendments to State Law. All amendments subsequent to the effective date of this Chapter to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Chapter, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Chapter. 3-12.1.200 Non-Exclusivity. The special sales tax levied under this Chapter is in addition to, not in lieu of, any and all other applicable taxes already in existence. 3-12.1.210 Enjoining Collection Forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this Chapter, of any tax or any amount of tax required to be collected hereunder.
3-12.1.220 Authority to Amend. In order to further the purposes and intent of this Chapter, the City Council is authorized to amend this Chapter in the following areas without a further vote of the People:
A. The composition of the Citizens Oversight Committee; B. Any change required by the State of California as a precondition to the collection of the special tax authorized hereunder; and,
C. The appropriateness to raise and increase, but not to decrease, the number of Specially-Funded Personnel Supplies and Services and Capital Outlay Items authorized under Section 3-12.1.110.
Notwithstanding any provision to the contrary, any proposed change to the tax rate or the disposition of the revenue generated under this Chapter shall be submitted to the "vote of the People."
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3-12.1.230 Termination Date. The authority to levy the tax imposed by this ordinance shall not expire except upon repeal by the City Council. The City Council shall consider repeal of the special transactions (sales) and use tax at public hearings in year twenty and every ten years thereafter held for that purpose.
Section 2. EFFECTIVE DATE. This Ordinance relates to the levying and collecting of the City transactions (sales) and use tax shall be in full force and effect ten (10) days after the certification by the City Council of the election returns indicating passage of the Ordinance by two-thirds of the voters casting votes in the election.
Section 3. SEVERABILITY. If any section, subsection, subdivision, sentence, clause, phrase, or portion of this Ordinance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The People of the City of Los Banos hereby declare that they would have adopted this Ordinance, and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional.
Section 4. PUBLICATION. The City Clerk is directed to cause a copy of this Ordinance to be published in the official newspaper at least once within fifteen (15) days after its approval by the voters.
APPROVED: The foregoing Ordinance was approved by the voters of the City of Los Banos at a special election held on the 2nd day of November 2004, by the following vote tally: Yes: 5,677; No: 1,607.
CERTIFIED: The election results for the foregoing Ordinance was certified by the City Council of the City of Los Banos on the 17tti day of November 2004, indicating passage of the Ordinance by two-thirds of the voters casting votes in the election.
ATTEST:
~:oe. £.~
Lucille L. Mallonee, City Clerk
691
Title 3. Finance
City of Los Banos, CA
Thursday, May 29, 2025
Chapter 12.1. Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax
§ 3-12.1.01. Chapter title.
This chapter shall be known as the "Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax" (the 'Act'). This chapter shall be applicable in the incorporated territory of the City. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.02. Purposes.
The people of the City of Los Banos declare that this chapter is adopted for the special purpose of funding additional public safety personnel, supplies and services, capital outlay items, equipment, facilities and technology improvements over the term of the tax imposed under this chapter and paying for all incidental costs of operating this special transactions (sales) and use tax program, including administration and collections costs reimbursable to the State Board of Equalization, with any unused revenue committed to police and firefighting equipment and services. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.03. Operative date.
This chapter shall be effective 10 days after certification by the City Council of the returns of the election indicating approval by voters by a 2/3 margin of the ordinance enacting this chapter, and the special transactions (sales) and use tax imposed hereunder shall be operative the first day of the first calendar quarter commencing more than 110 days after the adoption of this chapter. Based on a November 2, 2004 election, the special transactions (sales) and use tax imposed hereunder shall be operative April 1, 2005. Upon notice to the State Board of Equalization as required by law, this chapter may be suspended, and all funding related thereto stopped, if the revenue generated under this chapter is diverted by the State of California for purposes other than those specifically enumerated herein. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.04. Special transactions (sales) tax.
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half of one (0.50%) percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after April 1, 2005. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.05. Special use tax.
An excise tax is hereby imposed on the storage, use, or other consumption in the City of tangible personal property purchased from any retailer for storage, use, or other consumption in the City at the rate of one-half of one (0.50%) percent of the sales price of the property sold on and after April 1, 2005. The sales price shall include delivery charges when such charges are subject to the State sales or use tax regardless of the place to which delivery is made. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.06. Citizens Oversight Committee.
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(a} Pursuant to the Act, there is hereby created a Los Banos Police, Fire, Public Safety/911 Special Transactions (Sales) and Use Tax Citizens Oversight Committee to review the revenues and expenditures generated and spent under this chapter.
(b} Said Committee shall consist of seven members. The Police and Fire Chiefs shall together nominate each committee member. Nominees shall be appointed by motion of the City Council adopted by majority vote. (c} Membership to the Committee shall be restricted to individuals who are registered voters within the City of Los Banos. Elected officials at any level of government and employees of the City of Los Banos are ineligible to serve as members of the Committee.
(d) The members so appointed shall serve without compensation for a term of three years. Except that members of the first/original Committee shall have staggered tenures. Two members will be appointed to a one-year term, two members will be appointed to a two year term and three members will be appointed to a three year term. All subsequent appointments will be for a three year term.
(e) The Committee shall review the revenues and expenditures generated and spent under this chapter, and provide its findings to the City Council for approval, in the form of two semi-annual reports, one report (including fourth quarter information), shall be submitted no later than October 1st of each year. Unless modified by City Council Resolution, the Committee shall not have any function, power, or authority other than those expressly provided herein.
The Committee shall meet semiannually or as often as it deems necessary to accomplish the objectives stated in this chapter.
(§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.07. Account and report.
Prior to the adoption of the City budget in June of each year, the City Manager and the Finance Officer shall present to the City Council an account of the tax revenues received and expenditures made under this chapter, and the funds remaining in the accounts established for their respective purposes hereunder. Concurrent with the annual account presentation, the City Manager and Finance Officer shall also report to the City Council that no funds received under this chapter were spent for purposes other than those authorized by this chapter. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.08. Maintenance of effort.
Notwithstanding any provision to the contrary, revenues received under this chapter shall not be used to replace general fund expenditures for normal operations at the previous years' levels, nor shall revenues received under this chapter be used to fund, supplant, or supplement the salaries and benefits of existing personnel or other positions not created under this chapter.
(§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.09. Revenue distribution.
Net revenues received under Section 3-12.1.10 shall be distributed as follows:
(a) Tax proceeds sufficient to hire three additional firefighter/EMTs in year one and three additional firefighter/EMTs in year two for a total of six firefighter/EMTs which shall include start up equipment and protective gear not to exceed Four Thousand and No/100ths ($4,000.00) Dollars per firefighter, salaries and benefits, merit based wage increases, and up to a 2% annual cost of living adjustment as negotiated per labor agreements and rank adjustments in year two, transitioning three (3) firefighters to the rank of Captain to accommodate span of control and training needs. (b) Tax proceeds sufficient to hire two additional sworn police officers in year one and one additional sworn police officer in year 12 for a total of three sworn police officers which shall include start up equipment and protective gear not to exceed Four Thousand and No/1 00ths ($4,000.00) Dollars per officer, salaries and benefits, merit based wage increases, and up to a 2% annual cost of living adjustment as negotiated per labor agreements and two police cruisers.
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(c) Tax proceeds sufficient to hire additional support police staff as follows; one additional community services officer in year one and one additional community services officer in year 18 and one additional police crime analyst in year three which shall include salaries and benefits, merit based wage increases, and up to a 2% annual cost of living adjustment as negotiated per labor agreements.
(d) Tax proceeds will be collected for police and fire facility upgrades and new construction of police, jail, fire and related training facilities. Police facility funding starts at Four Hundred Fifty Thousand and No/100ths ($450,000.00) Dollars per year in year two, and increases by a 2% cost of living adjustment annually. Fire facility funding starts at Two Hundred Thousand and No/1 00ths ($200,000.00) Dollars per year in year three, and increases by a 2% cost of living adjustment annually.
(1) Notwithstanding any other provision of this chapter and specifically Section 3-12.1.08, tax proceeds which: (A) were collected by the City on and after April 1, 2005; and (B) are collected on and after the effective date of City Ordinance No. 1114 for police and fire facility upgrades and new construction of police, jail, fire and related training facilities pursuant to this subsection (d) may be used instead to fund sworn police officers and firefighter/EMTs salaries and benefits whether or not said positions are currently funded by general fund revenues.
(2) Subsection (d)(1) shall expire on November 30, 2021 and be of no further force and effect from and after that date.
(e) Tax proceeds not to exceed Ninety Thousand and No/100ths ($90,000.00) Dollars in year one and Ninety Thousand and No/100ths ($90,000.00) Dollars in year two will be utilized for specialty fire safety equipment including, but not limited to, upgrades to "SCBA" breathing apparatus.
(f) Tax proceeds will be utilized to acquire and support 911/dispatch capabilities to dispatch emergency and routine police and fire calls through a mobile display computerized process. After initial acquisition of the mobile display dispatch system One Hundred Thousand and No/100ths ($100,000.00) Dollars will be allocated in year two and each year thereafter with a 2% cost of living adjustment to support this process and to fund additional technology, equipment, and vehicle upgrades.
(§ 1, Ord. 1020, eff. November 27, 2004, as amended by Ord. No. 1088, § 2, eff. 11-28-2009, and§ 2, Ord. No. 1114, eff.
November 18, 2013)
§ 3-12.1.10. Disposition of monies collected; Expenditure plan.
After deduction of all incidental costs of operating this special transactions (sales) and use tax program, including, but not limited to, administration and collection costs reimbursable to the State Board of Equalization, and in accordance with the distribution allocation set forth in Section 3-12.1.09, all remaining monies collected under and pursuant to the provisions of this chapter shall not be deposited into the City's general fund, but shall, instead, be deposited and paid into a special account of the City, which is hereby established, and earmarked for the purposes as outlined in Section 3-12.1.09, and which shall be paid only from the revenues of this account and not from the City's general fund.
Additional funds (after allocating funds as outlined in Section 3-12.1.09) will be allocated to augment public safety services. Additional manpower, equipment, services and supplies, capital outlay items and facility needs will be submitted by the Police and Fire Chiefs to the Oversight Committee and the Committee will make funding suggestions to the City Manager and City Council. The City Council will then approve and authorize additional expenditures to the benefit of public safety services.
The balance on this special account shall earn interest, which shall be deposited back into the account. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.11. Advancement of funds.
The City Council, at its sole and complete discretion, may advance funds from the City's general fund into the special account, established in Section 3-12.1.10, in order to accomplish the objectives of this chapter. Any advancement from the City shall be reimbursed by the special account, to the City, with interest calculated at the same rate the City receives in its investment portfolio during the time of the advancement, within 24 months of the date of the advance. (§ 1, Ord. 1020, eff. November 27, 2004)
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§ 3-12.1.12. Specially-funded personnel and purchases authorization.
Pursuant to the purposes and intent of this chapter, the hiring of additional personnel and purchases necessary to accomplish the goals of this chapter are hereby authorized. The City Manager is directed to create a system to designate and classify the employees hired and supplies and services and capital outlay purchases made from the tax revenue generated under this chapter, as specially-funded personnel, supplies and services, and capital outlay items, so that City general fund expenditures for public safety are not reduced or avoided. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.13. State requirements.
Pursuant to the requirements of the State Board of Equalization, this chapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
(a) To impose a retail transactions (sales) and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.91 of Part 1. 7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a 2/3 majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. (b) To adopt a retail transactions (sales) and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. (c) To adopt a retail transactions (sales) and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes. (d) To adopt a retail transactions (sales) and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions (sales) and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.14. Contract with State.
Prior to the operative date of this chapter, as required by State law, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the special transactions (sales) and use tax imposed under this chapter; provided, however, that if the City shall not have contracted with the State Board of Equalization prior to the operative date of this chapter, the City shall nevertheless so contract and in such case the operative date of the special sales tax shall be the first day of the first calendar quarter following the execution of such contract.
(§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.15. Place of sale.
For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer, or his or her agent, to an out-of-State destination or to a common carrier for delivery to an out-of-State destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State, or has more than one place of business, the place or places at which retail sales are consummated shall be determined under the rules and regulations to be prescribed and adopted by the State Board of Equalization. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.16. Additional permit not required.
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If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this chapter.
(§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12. 1 .17. Adoption of provisions of State law-Generally.
Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of the ordinance codified in this chapter as though fully set forth herein.
(§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.18. Adoption of provisions of State law-Limitations.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
(a) Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:
(1) The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California; (2) The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter.
(3) In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
(i) Provide an exemption from this special sales tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; or
(ii) Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provision of that code. (4) In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
(b) The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203 of the Revenue and Taxation Code. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.19. Exemptions and exclusions.
(a) There shall be excluded from the measure of the special transactions (sales) and use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the BradleyBums Uniform Local Sales and Use Tax Law or the amount of any State-administered transactions or use tax. (b) There are exempted from the computation of the amount of the special transactions (sales) tax the gross receipts from:
(1) Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.
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(2) Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this section, delivery to a point outside the City shall be satisfied:
(i) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
(ii) With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. (3) The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this chapter. (4) A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this chapter.
(5) For the purposes of subsections (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
(c) There are exempted from the special use tax imposed by this chapter, the storage, use, or other consumption in this City of tangible personal property:
(1) The gross receipts from the sale of which have been subject to a transactions tax under any State-administered transactions and use tax ordinance.
(2) Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. (3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this chapter.
(4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this chapter. (5) For the purposes of subsections (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. (6) Except as provided in subsection (7) of this section, a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.
(7) A retailer engaged in business in the City shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered 697
under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.
(d) Any person subject to use tax under this chapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
(§ 1, Ord.1020, eff. November 27, 2004)
§ 3-12.1.20. Amendments to State law.
All amendments subsequent to the effective date of this chapter to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1. 7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this chapter, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this chapter.
(§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.21. Nonexclusivity.
The special sales tax levied under this chapter is in addition to, not in lieu of, any and all other applicable taxes already in existence.
(§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.22. Enjoining collection forbidden.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this chapter, of any tax or any amount of tax required to be collected hereunder. (§ 1, Ord. 1020, eff. November 27, 2004)
§ 3-12.1.23. Authority to amend.
In order to further the purposes and intent of this chapter, the City Council is authorized to amend this chapter in the following areas without a further vote of the people:
(a) The composition of the Citizens Oversight Committee; (b) Any change required by the State of California as a precondition to the collection of the special tax authorized hereunder; and
(c) The appropriateness to raise and increase, but not to decrease, the number of specially-funded personnel supplies and services and capital outlay items authorized under Section 3-12.1.12.
Notwithstanding any provision to the contrary, any proposed change to the tax rate or the disposition of the revenue generated under this chapter shall be submitted to the "vote of the people." (§ 1, Ord.1020, eff. November 27, 2004)
§ 3-12.1.24. Termination date.
The authority to levy the tax imposed by this ordinance shall not expire except upon repeal by the City Council. The City Council shall consider repeal of the special transactions (sales) and use tax at public hearings in year 20 and every 10 years thereafter held for that purpose.
(§ 1, Ord. 1020, eff. November 27, 2004)
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Public Notice
Notice is hereby given that the City
Council of the City of Los Banos will hold
a Public Hearing to evaluate the
continuation or repeal of the Measure P
special transactions (sales) and use tax
levy upon reaching its 20-year inception
in accordance with Ordinance Chapter
12, Section 3-12.1.24, as follows:
Date: June 4, 2025
Time: 6:00 p.m.
Place: Council Chambers
City Hall_·
520 "J" Street
Los Banos, CA 93635
Questions regarding the above
referenced item may be directed to the
Finance Department at City Hall or (209)
827-7000.
May 21, 28, 202S
WEX#2S-10S
699
TO:
FROM:
DATE:
LOsBanos
Agenda Staff Report
Mayor Amabile and City Council Members
Minerva Moreno, Finance Director r-1'/
June 4, 2025
SUBJECT: Review and Consideration of the 2025/2026 Fiscal Year Budget TYPE OF REPORT: Public Hearing
Recommendation:
The City Council is requested to take the following action regarding the City of Los Banos 2025/2026 Fiscal Year Budget:
• Conduct a Public Hearing to review the Preliminary Requested Budget for the 2025/2026 Fiscal Year and review Appropriation Limitation for the 2025/2026 Fiscal Year
Background:
Each year, the City of Los Banos adopts an Annual Budget prior to the start of the new fiscal year on July 1. In preparation for the 2025/2026 budget adoption, departmental budget meetings were held from April 28 through May 5, 2025. These discussions focused on existing needs and future requests, which were carefully evaluated against projected revenues to ensure a fiscally sustainable budget.
The proposed budget establishes a financial framework for the upcoming fiscal year.
The formal adoption of the budget, along with the proposed resolution, will take place at the June 18, 2025 City Council meeting.
Discussion:
The following exhibits are provided for City Council's review and consideration:
• Exhibit A: Preliminary Budget with Worksheets
• Exhibit B: Notice of Public Hearing
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ITEM 9D
Key Highlights from Exhibit A - Summary of Fund Balance for Fiscal Year 2025/2026:
• The General Fund unassigned beginning balance is estimated at $11.8M, with an ending balance of $11M (excluding Measure H assigned funds). The City anticipates revenues of $27 .3M, covering operational costs of approximately $27 .2M, along with $822K in one-time expenditures.
• City-wide revenues are projected at $85.7M, while total expenditures are estimated at $133.3M, with an expected City-wide ending balance of $156.4M. • General Fund revenue is expected to see slight growth, with conservative budgeting assumptions applied, considering current economic conditions. • Significant expenditure factors include continued increases in personnel costssalaries, health insurance, and retirement benefits-as well as rising costs in workers' compensation, liability insurance, utilities, fuel, and one-time expenditures for general governmental and capital projects. • Enterprise funds reflect a CPI-based revenue increase for water, wastewater, and solid waste services, as outlined in the approved rate study.
Fiscal Impact:
The 2025/2026 Fiscal Year Budget maintains the City's commitment to responsible financial management and long-term fiscal health.
A key priority remains preserving the General Fund reserve. In the 2010-2011 fiscal year, the City Council adopted a Fund Balance Reserve Policy, requiring the City to maintain reserves equal to 30% of General Fund operating expenditures to support ongoing municipal operations. Approximately $8.1 M of the total General Fund balance is assigned specifically for this purpose.
The proposed budget anticipates maintaining or enhancing current service levels throughout the upcoming fiscal year.
Next Steps:
A Public Hearing is scheduled for June 18, 2025, during which the final 2025/2026 Fiscal Year Budget will be presented to the City Council for approval.
Reviewed by:
~ -
G~ e~ rim City Manager
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Attachments:
• Exhibit A: Preliminary Budget - Budget Worksheets by Fund Category o General Fund
o Measure H
o Special Revenue (e.g., Grants)
o Capital Improvement Funds
o Enterprise Funds (e.g., Water, Solid Waste)
o Internal Service Funds (e.g., Fleet, Retiree Medical) • Exhibit B: Notice of Public Hearing
• Exhibit C: Appropriation Limitation for the 2025/2026 Fiscal Year 702
_itv o Los Banos
Proposed Budget
Fiscal Year 2025-2026.~:
H.5 .'It. ,.__ ~•
703
LOsBanos
At the Crossroads of California
2025-2026 Proposed Budget
City Council
Mayor..... . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . ........ .. ................. ... ..... ... Michael Amabile Council Member District 1 .............. ..................... ........ .. ..... Vacant Council Member District 2 .... ............ .. .... .. .. ....... ... ....... .. .... Evan Sanders Council Member District 3 ... .......... ... .. .. .... ......... ... ....... ...... Marcus Chavez Mayor Pro Tern District 4 .. .. ..... .. ... .......... ... ..... ..... ..... .... .... Deborah Lewis Interim City Manager
Gary Brizzee
City of Los Banos
520 J Street, Los Banos, CA 93635
Phone: (209) 827-7000 Fax: (209) 827-7006
www.losbanos.org
Prepared By: Finance Department
704
CITY OF LOS BANOS
ORGANIZATION CHART
Citizens of Los Banos
Council Member Council Member Mayor Council Member Mayor Pro Tern District l District 2 District 3 District 4
Vacant Evan Sanders Michael S. Amabile Marcus Chavez Deborah Lewis I I I
City Clerk City Treasurer
Lucy Mallonee Lucy Lawrence
Interim City Manager
Gary Brizzee
I Planning Commission ~ H Tree Commission
I City Attorney
I Airport Advisory
I William Vaughn Commission
I
Traffic Safety I Parks & Recreation I Committee Commission
I I I I
Community & Parks & uman Resources Public Works Economic Fire Chief Finance Director Police Chief Recreation Director Director Development Director PaulTualla Minerva Moreno Ray Reyna Director
Lucy Mallonee Joe Heim Stacy Souza Elms
H
705
Budget
Summaries
706
City of Los Banos
Summary of Fund Balance
Fiscal Year 2025-2026
2024-25 2024-25 2024-25 Estimated 2025-26 2025-26 2025-26 2025-26 Estimated Est. Beginning Est Revenues Est Expend Beginning Requested Transfer Requested Transfer Ending Fund# Fund Balance Trans in Trans out Balance Revenues In Expenditures Out Balance 100 General Fund-Unassigned $ 7,694,409 $ 28,605,858 $ 24,489,960 $ 11,810,307 $ 27,287,326 $ 28,082,128 $ 11,015,505 100 General Fund-Assigned $ 21,904,862 $ 7,476,917 $ 14,427,945 $ 14,427,945 I 00 General Fund-Committed $ 8,000,000 $ 8,000,000 $ 8,000,000 IO I General Fund-Measure H $ $ 11,418,930 $ 3,928,574 $ 7,490,356 $ 3,922,318 $ 4,459,912 $ 6,952,762 200 Movie Night $ 4,350 $ $ $ 4,350 $ 4,350
202 Admin City Hall Service Charge $ 686,208 $ 126,958 $ 52,000 $ 761,166 $ 24,103 $ 83,000 $ 702,269 204 Prevention Underage Drinking $ 9,459 $ 300 $ 1,056 $ 8,703 $ 600 $ 2,000 $ 7,303 206 ARP A Funding $ 5,508,779 $ 119,843 $ 4,098,837 $ 1,529,785 $ 1,529,785 $ 207 RSTP Exchange $ 601,708 $ 678,215 $ 812,313 $ 467,610 $ 672,215 $ 526,134 $ 613,691 208 General Government Impact Fee $ 100,102 $ 59,800 $ $ 159,902 $ 23,000 $ 155,000 $ 27,902 210 Plant a Tree $ 631 $ $ $ 631 $ 631
212 PEG Franchise $ 274,518 $ 57,800 $ 3,500 $ 328,818 $ 53,000 $ 255,000 $ 126,818 2 I 4 Transportation Expenditure $ 3,587,731 $ 1,542,441 $ 600,000 $ 4,530,172 $ 1,467,441 $ 3,000,000 $ 2,997,613 215 Gas Tax $ 2,762,084 $ 2,588,979 $ 2,214,911 $ 3,136,152 $ 2,585,229 $ 3,400,000 $ 2,321,381 220 Local Transportation Fund $ 884,202 $ 30,000 $ 357,168 $ 557,034 $ 10,000 $ 500,000 $ 67,034 229 Regional Transportation Impact Fee $ (57,834) $ 1,301,254 $ 1,446,022 $ (202,602) $ 4,720,531 $ 5,364,240 $ (846,311) 230 Traffic Impact Fee $ ll,071 ,635 $ 756,454 $ 174,360 $ ll,653,729 $ 500,000 $ 772,575 $ 11,381,154 23 I Badger Flat Pioneer (In Lieu Fee) $ $ 150,200 $ $ 150,200 $ 100,200 $ 250,400 232 Storm Drain Fee $ 619,877 $ 315,000 $ $ 934,877 $ 55,000 $ 989,877 233 Lamoglia Traffic Impact $ 822,416 $ 28,000 $ 140,000 $ 710,416 $ 10,000 $ 460,000 $ 260,416 234 Meadowlands Traffic Impact $ 147,032 $ $ $ 147,032 $ 147,032 235 Asset Forfeiture $ 25,935 $ 1,065 $ $ 27,000 $ 27,000 236 Police Public Safety Augmentation $ 4,475,087 $ 2,087,387 $ 1,711,720 $ 4,850,754 $ 2,085,941 $ 2,543,530 $ 4,393,165 237 SLESF COPS Program $ (49,699) $ 247,018 $ 237,218 $ (39,899) $ 171,200 $ 170,366 $ (39,065) 238 Fire Public Safety Augmentation $ 2,758,147 $ 2,214,314 $ 1,673,130 $ 3,299,331 $ 2,098,816 $ 2,140,507 $ 3,257,640 243 Fire Capital Improvement $ 1,920,588 $ 246,492 $ $ 2,167,080 $ 310,000 $ 245,512 $ 2,231,568 244 Community Center Fee $ 338,485 $ 37,000 $ 154,996 $ 220,489 $ 6,000 $ 90,000 $ 136,489 245 Police Capital Improvement $ 684,727 $ 411,421 $ 497,848 $ 598,300 $ 320,000 $ 412,310 $ 505,990 246 Traffic Safety $ 97,704 $ 25,000 $ 64,599 $ 58,105 $ 47,346 $ 40,326 $ 65,125 249 CMAQ Grant $ 19,187 $ $ $ 19,187 $ 19,187
250 Los Banos Park Development Fee $ 8,265,499 $ 1,835,124 $ 578,000 $ 9,522,623 $ 972,000 $ 3,328,157 $ 2,413,458 $ 11,409,322 25 I Mission Village North Dev Fee $ 3,033 $ 150 $ $ 3,183 $ 3,183 $ 252 Public Facilities $ 36,151 $ 1,700 $ $ 37,851 $ 300 $ 38,151 253 Regency Estates Park Dev Fee $ 3,236 $ 156 $ $ 3,392 $ 3,392 $ 255 Vineyard Park Dev Fee $ 376 $ 18 $ $ 394 $ 394 $
256 Meadowland Park Dev Fee $ 1,150,456 $ 31,637 $ $ 1,182,093 $ 1,182,093 $ 257 Mission Village South Park Dev Fee $ 28,551 $ 1,400 $ $ 29,951 $ 29,951 $ 258 Villages@ Stonecreek Park Dev Fee $ 2,062 $ 98 $ $ 2,160 $ 2,160 $ 259 Orchard Terrace Park Dev Fee $ 137 $ 6 $ $ 143 $ 143 $ 260 Sunrise Ranch Park Fund $ 1,477,331 $ 40,000 $ 1,279,624 $ 237,707 $ 59,335 $ 178,372 261 Shaunessy Village Park Dev Fee $ 1,097,361 $ 46,000 $ 685,707 $ 457,654 $ 444,640 $ 13,014 262 CDBG Program Income Micro Ent. $ 1,096 $ 51 $ $ 1,147 $ 1,147 264 Encampment Resolution Fund $ $ 11,967,384 $ 2,000,000 $ 9,967,384 $ 9,842,622 $ 124,762 271 Ranchwood Estates AD #1 $ 284,724 $ 710,750 $ 820,637 $ 174,837 $ 750,208 $ 726,230 $ 198,815 272 Crestbills AD #2 $ 177,668 $ 177,506 $ 158,038 $ 197,136 $ 194,260 $ 332,935 $ 58,461 273 Los Banos Gardens AD #3 $ 134,733 $ 232,675 $ 226,656 $ 140,752 $ 254,201 $ 333,892 $ 61 ,061 274 College Green Estates AD #4 $ 138,105 $ 189,452 $ 162,136 $ 165,421 $ 211,273 $ 292,872 $ 83,822 707
City of Los Banos
Summary of Fund Balance
Fiscal Year 2025-2026
2024-25 2024-25 2024-25 Estimated 2025-26 2025-26 2025-26 2025-26 Estimated Est. Beginning Est Revenues Est Expend Beginning Requested Transfer Requested Transfer Ending Fund# Fund Balance Trans in Trans out Balance Revenues In Expenditures Out Balance 275 Orchard Terrace AD #5 $ 40,240 $ 104,886 $ 97,439 $ 47,687 $ 114,646 $ 140,843 $ 21,490 276 St. Francis Estates AD #6 $ 51,338 $ 38,933 $ 57,648 $ 32,623 $ 38,133 $ 63,458 $ 7,298 277 Valley Meadows AD #7 $ 29,743 $ 27,607 $ 31 ,539 $ 25,811 $ 29,878 $ 42,295 $ 13,394 279 Jo-Lin Manor/Rancho De Amigos AD #9 $ 148,247 $ 237,641 $ 353,659 $ 32,229 $ 241,646 $ 247,971 $ 25,904 280 LB Creek Shopping Center AD #10 $ 58,013 $ 64,245 $ 54,032 $ 68,226 $ 65,421 $ 101,853 $ 31,794 281 Meadowlands AD # 11 $ (374,816) $ 670,055 $ 509,907 $ (214,668) $ 533,822 $ 537,745 $ (218,591) 282 Mission Estates AD #12 $ 82,430 $ 175,985 $ 150,980 $ 107,435 $ 183,561 $ 215,897 $ 75,099 283 Somerset Park AD #13 $ 41,001 $ 47,545 $ 52,040 $ 36,506 $ 51,808 $ 73,831 $ 14,483 284 Northgale@ Regency Park AD #14 $ 233,876 $ 377,161 $ 569,367 $ 41,670 $ 400,328 $ 434,503 $ 7,495 285 Magnolia Grove AD #15 $ 8,505 $ 16,127 $ 15,374 $ 9,258 $ 17,702 $ 18,435 $ 8,525 286 Senior Home Villages AD # I 6 $ 12,567 $ 19,424 $ 18,523 $ 13,468 $ 20,733 $ 27,630 $ 6,571 287 Stonecreek Villages AD# 17 $ 276,500 $ 565,313 $ 652,285 $ 189,528 $ 594,166 $ 574,544 $ 209,150 288 Rail Trail Corridor AD #18 $ 55,468 $ 94,527 $ 104,415 $ 45,580 $ 168,525 $ 104,924 $ 109,181 289 Talbott Park Basin AD #19 $ 60,042 $ 111,734 $ 107,241 $ 64,535 $ 122,417 $ 123,599 $ 63,353 290 Police CFO $ 1,437,111 $ 989,907 $ 729,282 $ 1,697,736 $ 985,894 $ 897,172 $ 1,786,458 291 Fire CFO $ 552,866 $ 979,598 $ 962,492 $ 569,972 $ 982,895 $ 1,116,655 $ 436,212 293 HOME Program Income Housing Rehab $ 752,902 $ 154,256 $ $ 907,158 $ 55,000 $ 852,158 294 NSP Program Income $ 83,460 $ 57,872 $ 132,950 $ 8,382 $ 57,500 $ 65,882 295 Repair & Demolition $ 17,080 $ $ $ 17,080 $ 17,080
296 HCD $ (19,255) $ 181,722 $ 178,000 $ (15,533) $ 295,826 $ 292,326 $ (12,033) 297 The Villas Park Fund $ 1,972,645 $ 134,196 $ $ 2, 106,841 $ 2,106,841 $ 303 Traffic Mitigation $ 165,447 $ $ $ 165,447 $ 165,447 304 City Hall Impact Fee $ 1,874,091 $ 162,817 $ 365,351 $ 1,671,557 $ 82,144 $ 1,741,460 $ 12,241 306 Corporation Yard Impact Fee $ 365,625 $ 41,000 $ 30,000 $ 376,625 $ 15,000 $ 391,625 $ 322 Emergency Operations Center $ 5,415,184 $ 220,288 $ 500,000 $ 5,135,472 $ 200,000 $ 2,000,000 $ 3,335,472 323 Police Station $ 889,846 $ 66,154 $ 956,000 $
501 Water $ 43,262,568 $ 9,912,311 $ 6,563,155 $ 46,611,724 $ 9,089,430 $ 12,812,326 $ 42,888,828 502 Wastewater $ 25,327,791 $ 9,677,914 $ 8,787,937 $ 26,217,768 $ 9,148,515 $ 18,254,467 $ 17,111,816 505 Airport $ 867,061 $ 390,939 $ 438,896 $ 819,104 $ 333,675 $ 813,661 $ 339,118 510 Solid Waste & Street Sweeping $ 12,652,273 $ 7,798,360 $ 8,096,056 $ 12,354,577 $ 7,814,270 $ 15,264,916 $ 4,903,931 601 Fleet Maintenance $ 34,127 $ 1,195,513 $ 1,250,467 $ (20,827) $ 1,472,088 $ 1,462,088 $ (10,827) 605 Facilities Maintenance $ $ 911,660 $ 931,891 $ (20,231) $ 1,316,874 $ 1,346,230 $ (49,587) 610 Information Technology $ 10,169 $ 854,555 $ 456,922 $ 407,802 $ 546,924 $ 536,924 $ 417,802 656 Retirees' Medical Health $ 261,947 $ 1,894,937 $ 1,894,937 $ 261,947 $ 1,921,738 $ 1,921,738 $ 261,947 $ 185,619,812 $ 106,45_<l_,OLLL _91,094,710 $ 200,984,118 $ 85,698,067 $ 3,328,157 $ 130,292,425 $ 3,328,157 $ 156,389,760 Estimated beginning fund balances are based on an accrual basis except for the Business type funds which are based on an available unrestricted cash basis. *Fund balance includes funds set a side for facilities
708
Description
Community Econ Development
Streets & Roads
Homeless
Park Development
CalPERS
Fiscal Stability
Estimated Ending Fund Balance
City of Los Banos
General Fund
Assigned Fund Balance
Beginning 2025-26
Date Balance Revenues
A $ 250,000
B $ 2,500,000
C $ 500,000
D $ 1,000,000
E $ 2,000,000
F $ 8,177,945
$ 14,427,945
2025-26 Ending
Expenditures Balance
$ 250,000
$ 2,500,000
$ 500,000
$ 1,000,000
$ 2,000,000
$ 8,177,945
$ - $ 14,427,945
(A) Projects include relocation of the municipal airport, development ofan industrial park & other misc projects (B) Various one time expenditures & capital improvements for streets and roads (C) Various one time expenditures relating to homelessness (D) Various one time expenditures relating to the park development (splash pad/pump track) (E) Set aside funds help with future higher employer CalPERS rates and or establish trust (F) Fiscal stability per reserve policy
709
Description
City Hall/Police Annex Renovation
City of Los Banos
General Fund
Committed Fund Balance
Beginning 2025-26
Balance Revenues
$ 8,000,000
2025-26 Ending
Expenditures Balance
$ 8,000,000
$ 8,000,000 $ - $ - $ 8,000,000
710
City of Los Banos
Interfund Transfers
2025-2026
2022-2023 2023-2024 2024-2025 2025-2026
Account Number Description Actual Actual Estimated Requested 100-000-499-000 Transfer In 80,665 1,512,000
101-000-499-000 Transfer In 7,476,917
237-000-499-000 Transfer In 1,176 51,000
250-000-499-000 Transfer In 1,669,138 3,328,157
281-000-499-000 Transfer In 150,000 150,000
289-000-499-000 Transfer In 110,000
323-000-499-000 Transfer In 775,000
1,750,979 1,035,000 9,189,917 3,328,157
100-498-000-000 Transfer Out 1,176 260,000 7,677,917
206-498-000-000 Transfer Out 556,000
212-498-000-000 Transfer Out 80,665
245-498-000-000 Transfer Out 775,000
251-498-000-000 Transfer Out 135,471 3,183
253-498-000-000 Transfer Out 144,641 3,392
255-498-000-000 Transfer Out 16,821 394
256-498-000-000 Transfer Out 1,182,093
257-498-000-000 Transfer Out 1,273,709 29,951
258-498-000-000 Transfer Out 92,385 2,160
259-498-000-000 Transfer Out 6,111 143
297-498-000-000 Transfer Out 2,106,841
323-498-000-000 Transfer Out 956,000
1,750,979 1,035,000 9,189,917 3,328,157
711
Expenditure History by Fund
[osBanos City of Los Banos, CA
2022-2023 . 2023-2024 2024-2025 2024-2025 2025-2026
Fund Total Activity Total Activity Total Budget ESTYE REQT 100 - GENERAL FUND 22,970,141 22,944,346 26,471,075 31,966,877 28,082,128 101- MEASURE H 3,810,005 4,558,958 3,928,574 4,459,912
Special Revenue Funds
202 - CITY HALL ADMIN FUND 93,589 101,048 160,354 52,000 83,000 203 - RESTITUTION FUND 12,590 4,238
204 - PREVENTION UNDERAGE 750 535 2,000 1,056 2,000
206 - ARPA FUNDING 1,877,197 1,440,282 5,607,160 4,098,837 1,529,785 207 - RSTP EXCHANGE FUND 696,041 1,119,292 812,313 812,313 526,134 208 - GENERAL GOVERNMENT 50,000 155,000
212 - PEG FRANCHISE FUND 80,665 61,500 3,500 255,000
214 - TRANSPORTATION 116,401 2,516,969 1,638,806 600,000 3,000,000 215 - GAS TAX 2105 FUND 1,583,088 2,378,947 2,494,911 2,214,911 3,400,000 220- LOCAL TRANSPORTATION 357,168 357,168 500,000
229 - REGIONAL TRANS IMPACT 1,809,404 920,340 6,820,000 1,446,022 5,364,240 230 - TRAFFIC IMPACT FUND 266,914 895,409 282,000 174,360 772,575 233 - LAMOGUA IMPACT FUND 991 95,620 436,000 140,000 460,000 236- POLICE AUGMENTATION 876,304 799,287 2,183,286 1,711,720 2,543,530 237 - SLESF COPS PROGRAM 223,530 225,091 221,850 237,218 170,366 238- FIRE AUGMENTATION 1,220,866 1,491,509 1,702,751 1,673,130 2,140,507 240- JAG - EDWARD BYRNE GRANT 12,959
243 - FIRE CAPITAL IMPROVE 593,447 1,150,000 245,S12
244 - COMMUNITY CENTER FEE 699,619 11,614 155,000 154,996 90,000 245 - PD CAPITAL 1,108,803 776,530 497,848 412,310
246 - TRAFFIC SAFETY FUND 13,592 70,977 109,242 64,599 40,326 250 - LB PARK IMPACT FUND 595,989 640,116 605,000 578,000 2,413,458 251- MISSION VILLAGE NORTH 135,471 3,183
253 - REGENCY PARK ESTATES 144,641 3,392
255-VINEYARD PARK FUND 16,821 394
256 - MEADOWLANDS PARK 1,182,093
257 - MISSION ESTATES PARK 1,273,709 29,951
258- STONE CREEK PARK FUND 92,385 2,160
259 - ORCHARD TERRACE PARK 6,111 143
260 - SUNRISE RANCH PARK 90,031 1,338,959 1,279,624 59,335 261 - SHAU NESSY VILLAGE 82,182 20,464 1,077,978 685,707 444,640 262 - CDBG MICRO ENTERP Pl 210,186
264 - ENCAMPMENT RESOLUTION FUND 3,947,540 2,000,000 9,842,622 271- RANCHWOOD EST AD#l 466,681 658,845 854,183 820,637 726,230 272 - CRESTHILLS AD#2 FUND 89,566 102,592 158,593 158,038 332,935 273 - LOS BANOS GARDENS 146,781 163,136 226,732 226,656 333,892 274 - COLLEGE GREEN EST 159,714 139,602 164,834 162,136 292,872 275 - ORCHARD TERRACE AD#S 86,459 86,978 95,943 97,439 140,843 276- ST. FRANCIS ESTATES 29,742 32,243 59,229 57,648 63,458 277 -VALLEY MEADOWS AD#7 24,532 14,608 32,312 31,539 42,295 279 - JO-LIN MANORRNCH AD #9 142,073 187,937 361,069 353,659 247,971 280- LB CREEK SHP CNTR 39,950 47,736 56,052 54,032 101,853 281- MEADOWLANDS AD#ll 296,335 324,650 516,502 509,907 537,745 282- MISSION ESTATES AD#12 132,425 156,020 171,989 150,980 215,897 283 - SOMERSET PARK AD#l3 38,777 35,786 52,740 52,040 73,831 284 - NORTHGATE @ REGENCY 270,892 264,556 554,221 569,367 434,503 285 - MAGNOLIA GROVE AD#15 15,719 12,166 16,954 15,374 18,435 712
286 - SENIOR VILLAGES AD#16 11,863 15,425 21,109 18,523 27,630 287 - STONE CREEK VLLGE 386,520 592,751 663,270 652,285 574,544 288- RAIL TRAIL CORDOR 114,247 64,262 105,929 104,415 104,924 289 - TALBOTT PARK AD#19 69,165 74,750 113,216 107,241 123,599 290 • POLICE CFO 2002-01 FUND 427,894 _ 679,819 938,75~ 729,282 897,172 291 • FIRE CFD 2002-01 FUND 1,066,546 785,600 976,440 962,492 1,116,655 294 - NSP PROGRAM INCOME 32,599 3,979 191,500 132,950 55,000 296 • USDA-HCD GRANT 277,710 178,000 292,326
297 - THE VILLAS PARK FUND 446,294 2,106,841
$ 16,177,516 $ 18,967,454 $ 39,058,882 $ 24,927,648 $ 44,533,107 Capital Projects Funds
304 • CllY HALL FUND 246,557 1,944,000 365,351 1,741,460 306 - CORPORATION YARD 69,399 545,659 315,000 30,000 391,625 322 • EMERGENCY OPERATIONS CENTER 36,856 250,000 500,000 2,000,000 323 • POLICE STATION 17,896,250 6,877,833 1,000,000 956,000 $ 17,965,650 $ 7,706,904 $ 3,509,000 $ 1,851,351 $ 4,133,085 Business Type Funds
501- WATER FUND 6,319,432 5,989,172 15,743,442 6,563,155 12,812,326 502 • WASTE WATER FUND 5,941,567 10,367,453 18,112,528 8,787,937 18,254,467 505 - AIRPORT FUND 290,228 293,628 873,516 438,896 813,661 510- SOLID WASTE FUND 6,166,702 8,632,396 14,983,218 8,096,056 15,264,916 $ 18,717,929 $ 25,282,649 $ 49,712,704 $ 23,886,043 $ 47,145,371 Internal Service Funds
601- FLEET MAINTENANCE 1,137,010 1,336,890 1,523,892 1,250,467 1,462,088 605 • FACILITIES MAINTENANCE 1,233,725 931,891 1,346,230 610- INFORMATION TECH 407,640 448,204 829,689 456,922 536,924 656 • RETIREE MEDICAL 1,554,220 1,571,519 1,894,937 1,894,937 1,921,738 $ 3,098,870 $ 3,356,613 $ 5,482,244 $ 4,534,217 $ 5,266,980 $ 78,930,105 $ 82,067,972 $ 128,792,863 $ 91,094,710 S 133,620,582 713
Revenues
714
Revenue History by Fund
L'.osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Fund Total Activity Total Activity Total Budget ESTYE REQT 100 - GENERAL FUND 27,254,416 26,642,556 27,394,526 28,605,858 27,287,326 101 - MEASURE H 3,976,418 4,069,000 11,418,930 3,922,318 Special Revenue Funds
200 - MOVIE NIGHT FUND 99 203
202 - CITY HALL ADMIN FUND 69,772 125,310 17,103 126,958 24,103 203 - RESTITUTION FUND 8,285 286,099
204 - PREVENTION UNDERAGE 668 1,873 540 300 600
206 -ARPA FUNDING 201,196 283,418 25,000 119,843
207 - RSTP EXCHANGE FUND 560,535 687,426 665,641 678,215 672,215 208 - GENERAL GOVERNMENT 22,953 28,044 18,450 59,800 23,000 210 - PLANT-A-TREE FUND 14 29
212 - PEG FRANCHISE FUND 65,096 66,145 61,500 57,800 53,000 214 - TRANSPORTATION 1,568,493 1,843,728 1,638,806 1,542,441 1,467,441 215 - GAS TAX 2105 FUND 2,209,815 2,597,844 2,494,911 2,588,979 2,585,229 219 - TRAFFIC CONG RELIEF
220- LOCAL TRANSPORTATION 50,917 379,089 357,168 30,000 10,000 229 - REGIONAL TRANS IMPACT 1,229,954 843,627 2,530,000 1,301,254 4,720,531 230-TRAFFIC IMPACT FUND 641,515 1,753,813 1,585,000 756,454 500,000 231- BADGER FLAT PIONEER (IN LIEU FEE) 150,200 100,200
232-STORM DRAIN IMPACT 108,830 146,975 25,000 315,000 55,000 233 - LAMOGLIA IMPACT FUND 21,044 41,480 10,000 28,000 10,000 234 - MEADOWLANDS IMPACT 3,361 6,862
235 -ASSET FORFEITURE FUND 5,051 9,637 1,065
236- POLICE AUGMENTATION 2,027,245 2,151,470 2,064,500 2,087,387 2,085,941 237 - SLESF COPS PROGRAM 178,550 175,582 221,850 247,018 171,200 238 - FIRE AUGMENTATION 2,011,106 2,129,080 2,059,500 2,214,314 2,098,816 240 -JAG - EDWARD BYRNE GRANT 12,959
243 - FIRE CAPITAL IMPROVE 154,041 529,430 47,575 246,492 310,000 244 - COMMUNITY CENTER FEE 41,274 84,017 18,975 37,000 6,000 245 - PD CAPITAL 288,173 573,387 77,975 411,421 320,000 246 - TRAFFIC SAFETY FUND 27,834 54,037 109,262 25,000 47,346 249 - CMAQSR2SSJVAPCDCARB 13,387 893
250 - LB PARK IMPACT FUND 2,249,811 1,730,355 1,312,400 1,835,124 4,300,157 251 - MISSION VILLAGE NORTH 3,318 167 150
252 - PUBLIC FACILITIES FUND 1,198 2,630 1,700 300
253 - REGENCY PARK ESTATES 3,542 177 156
255 -VINEYARD PARK FUND 412 21 18
256 - MEADOWLANDS PARK 26,296 53,684 31,637
257 - MISSION ESTATES PARK 31,207 1,593 1,400
258- STONE CREEK PARK FUND 2,260 109 98
259 - ORCHARD TERRACE PARK 150 7 6
260 - SUNRISE RANCH PARK 217,974 228,402 79,520 40,000
261-SHAUNESSY VILLAGE 26,738 51,677 5,000 46,000
262 - CDBG MICRO ENTERP Pl 210,186 1,489 51
264 - ENCAMPMENT RESOLUTION FUND 11,842,621 11,967,384
271 - RANCHWOOD EST AD#l 599,102 658,152 704,649 710,7SO 7S0,208 272 - CRESTHILLS AD#2 FUND 144,507 163,448 174,806 177,506 194,260 273 - LOS BANOS GARDENS 190,398 212,707 230,275 232,675 254,201 274 - COLLEGE GREEN EST 154,817 173,433 186,602 189,452 211,273 715
275 - ORCHARD TERRACE AD#S 85,929 95,524 103,886 104,886 114,646 276 - ST. FRANCIS ESTATES 37,824 39,205 37,933 38,933 38,133 277 -VALLEY MEADOWS AD#7 22,355 25,312 27,107 27,607 29,878 279 - JO-LIN MANORRNCH AD #9 206,739 225,333 236,441 237,641 241,646 280 - LB CREEK SHP CNTR 52,381 59,140 63,245 64,245 65,421 281- MEADOWLANDS AD#ll 288,750 490,404 669,755 670,055 533,822 282 - MISSION ESTATES AD#12 157,938 167,964 174,085 175,985 183,561 283 - SOMERSET PARK AD#13 41,812 43,456 47,595 47,545 51,808 284 - NORTHGATE @ REGENCY 330,290 355,942 376,511 377,161 400,328 285 - MAGNOLIA GROVE AD#lS 13,243 14,788 16,077 16,127 17,702 286 - SENIOR VILLAGES AD#16 16,048 18,009 19,524 19,424 20,733 287 - STONE CREEK VLLGE 485,755 556,702 561,513 565,313 594,166 288- RAIL TRAIL CORDOR 78,543 78,866 93,727 94,527 168,525 289 - TALBOTT PARK AD#19 91,786 211,117 220,884 111,734 122,417 290 - POLICE CFO 2002-01 FUND 892,816 965,679 855,885 989,907 985,894 291 - FIRE CFO 2002-01 FUND 882,360 933,225 852,885 979,598 982,895 293 - HOME Pl HOUSING REHAB 17,217 35,449 154,256
294 - NSP PROGRAM INCOME 50,213 58,547 56,500 57,872 57,500 295 - REPAIR & DEMOLITION 390 797
296 - USDA-HCD GRANT 1,451 277,710 181,722 295,826
297 - THE VILLAS PARK FUND 181,261 267,530 134,196
$ 19,304,776 $ 22,721,991 $ 33,268,850 $ 33,307,783 $ 25,875,922 Capital Projects Funds
303 - TRAFFIC MITIGATION 3,782 7,721
304 - CITY HALL FUND 113,730 261,622 44,644 162,817 82,144 306 - CORPORATION YARD 45,486 85,962 60,000 41,000 15,000 322 - EMERGENCY OPERATIONS CENTER 124,765 254,013 1,150,000 220,288 200,000 323 - POLICE STATION 60,740 1,294,971 66,154
$ 348,503 $ 1,904,291 $ 1,254,644 $ 490,259 $ 297,144
Business Type Funds
501 - WATER FUND 8,417,556 10,236,547 8,792,488 9,912,311 9,089,430 502 -WASTE WATER FUND 8,513,768 10,104,694 9,134,795 9,677,914 9,148,515 505 - AIRPORT FUND 350,472 310,612 312,200 390,939 333,675 510- SOLID WASTE FUND 6,977,854 7,499,151 7,966,436 '7,798,360 7,814,270 $ 24,259,650 $ 28,151,004 $ 26,205,918 $ 27,779,524 $ 26,385,890 Internal Service Funds
601 - FLEET MAINTENANCE 1,143,714 1,337,005 1,521,919 1,195,513 1,472,088 605 - FACILITIES MAINTENANCE 1,110,125 911,660 1,316,874 610 - INFORMATION TECH 407,415 419,700 830,555 854,555 546,924 656- RETIREE MEDICAL 1,565,031 1,584,866 1,571,519 1,894,937 1,921,738 $ 3,116,161 $ 3,341,572 $ 5,034,118 $ 4,856,665 $ 5,257,624 $ 74,283,506 $ 86,737,830 $ 97,227,057 $ 106,459,019 $ 89,026,224 716
Administration
717
I
City Departments
Administration Department
Interim City Manager
Gary Brizzee
I
I I
Budget Management
Oversee City Departments:
City Council Support
& Administrative
Services
• Human Resources
• Community & Economic
Development
• Finance
• Fire
• Information Technology
• Police
• Parks and Recreation
• Public Works
• Respond to Council
Inquiries
• Create & Update Council
Policy & Administrative
Directives
• Provide Staff Support for
Council Committees
• Provide Public
Information & Outreach
• Provide Government Access
Cable Programming
• Prepare Agendas
• Oversees Revenue &
Expenditures Forecasting
• Review & Make Budget
Requests
• Prepare Operating Budget
• Monitor Budgets
• Monitor & Make
Recommendations on
Legislation Activites
• Research Special Projects
718
Human Resources Department
Human Resources
Director
Lucy Mallonee
City Clerk
• Community Relations
_ • Records Management
• City Council Support
• Elections
Human Resources
• Employee/Employer Relations
• Labor Relations
• Payroll
• Recruitment
• Training
719
Finance Department
Finance Director
Minerva Moreno
I
Financial Operations
• Accounts Payable
• Accounts Receivable
• Budget
• Cash Management
• Continuing Disclosure
Report for Bond Issues
• Financial Audits
• Financial Planning/
Management
• Investments
• Grant Financial Reporting
I
I
Utilities Division
• Utility Bill Processing:
• Water
• Wastewater
• Solid Waste
720
City of Los Banos
General Fund - Fund 100
Administration - Department 410
General Services - Activity 100
Position Title(s)
Mayor - Council Members - Treasurer
City Manager
Human Resources Director/City Clerk
Human Resource Analyst
Asst. City Clerk/Records Coordinator
HR Technician
Finance Director
Finance Manager
Accountant II
Accounting Technician
Accounting Clerk I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reirnb
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
6 1
1 1
1 2
1 2
1 2
Departmental
Salary
Allocation
25%
40%
40%
40%
40%
25%
25%
25%
25%
40%
25%
Administration
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
Water Admin, WW Admin, SW Admin
$496,070
$35,000
$191,801
$34,938
$138,860
$3,555
$2,400
$17,683
$127,814
$660
$2,284
$7,920
$562,914
$1,058,984
721
Administration
Los Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 - GENERAL FUND ADMIN
ExpenseCategory: 10 - Personnel Services
100-410-100-101 Salaries 396,385 375,949 501,576 434,900 495,070 100-410-100-103 Overtime 687 253 2,837 1,430 1,000
100-41_9-100-120 Benefits 317,405 309,831 240,502 316,000 371,113 100-410-100-121 Benefits-PERS 105,315 100,057 45,117 87,488 191,801 ExpenseCategory: 10 - Personnel Services Total: 819,792 786,090 790,032 839,818 1,0SS,984 ExpenseCategory: 20 - Supplies & Services
100-410-100-203 Equipment Repair & Maintenar 12,750 13,244 31,000 28,525 38,500 100-410-100-205 Facility Maintenance 35,202 91,491 36,730 36,730 24,955 100-410-100-231 Professional Services 341,758 331,477 505,000 505,000 540,500 100-410-100-232 Service Charges 41,248 50,721 61,000 61,000 66,000 100-410-100-233 Consulting Services 50,000
100-410-100-236 Medical Services 26 100 100
100-410-100-237 Recruitment 5,618 3,091 8,000 13,800 14,100 100-410-100-238 Technical Services 18,000 12,500
100-410-100-239 Elections 8,773 14,905 15,000 14,427 11,400 100-410-100-240 I.T. Services 22,663 22,460 46,035 40,492 30,592 100-410-100-250 Insurance 31,258 37,258 47,894 47,711 85,773 100-410-100-251 Memberships & Dues 50,279 67,193 81,000 76,105 81,000 100-410-100-252 Communications 2,771 2,605 4,300 3,544 3,300 100-410-100-253 Advertising 2,112 404 2,000 4,000 4,000 100-410-100-257 Travel & Training 12,148 17,515 33,000 15,125 28,165 100-410-100-258 Tuition Reimbursement 750 750 1,500
100-410-100-259 Meetings & Events 3,067 9,704 20,000 8,000 20,000 100-410-100-260 Office Supplies 31,409 31,943 45,000 40,000 45,000 100-410-100-262 Uniform Expense 42 76 100 60
100-410-100-264 Electricity & Gas 43,064 39,314 43,500 47,000 65,500 100-410-100-273 Special Departmental Exp. 8,694 19,984 34,500 31,500 85,192 100-410-100-274 Subscriptions 418 1,071 1,000 550 500
100-410-100-295 Settlement 1,685,000
100-410-100-300 Cash Over/Under 2 (129) (40)
ExpenseCategory: 20 - Supplies & Services Total: 2,338,277 772,353 1,078,409 974,279 1,146,077 ExpenseCategory: 70 - Capital Outlay
100-410-100-720 Building & Structures 25,000 11,500
100-410-100-750 Vehicles 40,735 37,000 37,447
100-410-100-770 Computer Equipment 25,347 27,838 46,859 15,000 29,000 ExpenseCategory: 70 - Capital Outlay Total: 25,347 68,574 108,859 63,947 29,000 ExpenseCategory: 82 - Interest - Debt Service
100-410-100-881 Interest - Leases/Loans $ 1,323 $ 732 $ - $ $ ExpenseCategory: 82 - Interest - Debt Service Total: $ 1,323 s 732 $ - $ - $ ExpenseCategory: 90 - Contingency
1_00-495-100-900 Contingency $ 23,373 $ 8,471 $ 369,000 $ 95,633 $ 100,000 ExpenseCategory: 90 - Contingency Total: $ 23,373 $ 8,471 $ 369,000 s 95,633 $ 100,000 ExpenseCategory: 00 - Transfer Out
100-498-000-000 Transfer Out $ 1,176 $ 260,000 $ - $ 7,476,917 $ ExpenseCategory: 00 - Transfer Out Total: $ 1,176 $ 260,000 $ $ 7,476,917 $ Fund: 100 - GENERAL FUND ADMIN Total: $ 3,209,400 $ 1,896,220 $ 2,346,300 s 9,450,594 $ 2,334,061 722
[osBanos
Fund: 100 - MEASURE H Admin
ExpenseCategory: 20 - Supplies & Services
100-410-290-231 Professional Services
ExpenseCategory: 20 - Supplies & Services Total:
[osBanos
Fund: 101- MEASURE H Admin
ExpenseCategory: 20 - Supplies & Services
101-410-290-231 Professional Services
ExpenseCategory: 20 - Supplies & Services Total:
Fund: 101- MEASURE H Admin Total:
Fund: 202 - CITY HALL ADMIN FUND
ExpenseCategory: 70 - Capital Outlay
202-410-100-770 Computer Equipment
Expensecategory: 70 - Capital Outlay Total:
Fund: 202 - CITY HALL ADMIN FUND Total:
Measure H - Administration
2022-2023 2023-2024
Total Activity Total Activity
113
113
2024-2025
Total Budget
2024-2025
ESTYE
2025-2026
REQT
Measure H - Administration
2022-2023 2023-2024
Total Activity Total Activity
2024-2025
Total Budget
1,000
1,000
1,000
2024-2025
ESTYE
2025-2026
REQT
1,000
1,000
1,000
City Hall - Administration
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
93,589 101,048 160,354 52,000 83,000
93,589 101,048 160,354 52,000 83,000
93,589 101,048 160,354 52,000 83,000
723
ARPA - Administration
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 206 - ARPA FUNDING
ExpenseCategory: 00 - Transfer Out
206-498-000-000 Transfer Out $ $ $ 556,000 $ 556,000 $
ExpenseCategory: 00 - Transfer Out Total: $ - $ $ 556,000 $ 556,000 $ ExpenseCategory: 10 - Personnel Services
206-410-100-101 Essential Worker Pay 933,100 370,500
206-410-100-120 Benefits . 70,881 28,244
Expensecategory: 10 - Personnel Services Total: 1,003,981 398,744 ExpenseCategory: 20 - Supplies & Services
206-410-100-2]_1 Professional Services 103,548 733,910
206-410-100-238 Technical Services 300,000
206-410-100-267 General Materials & Supplies 13,213
206-410-100-273 Special Departmental Exp. 200,000
206-410-100-283 SBA Grants 410,087 84,413
ExpenseCategory: 20 - Supplies & Services Total: 726,848 818,323 300,000 ExpenseCategory: 70 - Capital Outlay
206-410-100-720 Building & Structures 98,900 223,215 1,689,760 1,689,760 50,000 206-410-100-726 Misc Improvements 3,061,400 1,853,077 1,479,785 206-410-100-753 Specialized Equipment 47,468
ExpenseCategory: 70 - Capital Outlay Total: 146,368 223,215 4,751,160 3,542,837 1,529,785 Fund: 206 - ARPA FUNDING Total: 1,877,197 1,440,282 5,607,160 4,098,837 1,529,785 General Government
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
ExpenseCategory: 70 - Capital Outlay
208-410-100-720 Buildings & Structures 50,000 155 000
ExpenseCategory: 70 - Capital Outlay Total: 50,000 155,000 Fund: 208 - GENERAL GOVERNMENT Total: 50,000 155,000
City Hall Fund
lJ5sBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 304 - CITY HALL FUND
ExpenseCategory: 70 - Capital Outlay
304-410-100-720 Building & Structures 246,557 1,839,000 260,000 1,741,460 304-410-100-780 Furniture & Fixtures 105,000 105,351
ExpenseCategory: 70 - Capital Outlay Total: 246,557 1,944,000 365,351 1,741,460 Fund: 304 - CITY HALL FUND Total: 246,557 1,944,000 365,351 1,741,460 724
City of Los Banos
Water - Fund 501
Administration - Department 410
General Services - Activity 100
Position Title(s)
Mayor - Council Members - Treasurer
City Manager
Human Resources Director/City Clerk
Human Resource Analyst
Asst. City Clerk/Records Coordinator
HR Technician
Finance Director
Finance Manager
Accountant II
Accounting Technician
Accounting Clerk I
Accounting Clerk I
Accounting Clerk II
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimb
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
6 1
1 1
2 1
1 2
1 2
2 1
Departmental
Salary
Allocation
25%
20%
20%
20%
40%
25%
25%
25%
25%
20%
34%
25%
34%
Water Administration
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Admin, WW Admin, SW Admin
Admin, WW Admin, SW Adrnin
Admin, WW Adrnin, SW Admin
Admin, WW Admin, SW Admin
Water Admin, WW Adrnin, SW Admin
Adrnin, WW Admin, SW Adrnin
Admin, WW Adrnin, SW Admin
Adrnin, WW Admin, SW Adrnin
Water Adrnin, WW Admin, SW Adrnin
Adrnin, WW Adrnin, SW Adrnin
Adrnin, WW Admin, SW Adrnin
Admin, WW Admin, SW Adrnin
Adrnin, WW Adrnin, SW Admin
$392,747
$32,000
$124,915
$28,540
$115,508
$3,933
$4,032
$17,747
$16,136
$662
$1 ,865
$7,949
$353,287
$746,034
725
Water - Administration
tosBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 501- WATER FUND
ExpenseCategory: 10 - Personnel Services
501-410-100-101 Salaries 247,243 246,954 473,310 341,620 391,747 501-410-100-103 Overtime 540 259 3,520 1,170 1,000
501-410-100-120 Benefits 177,009 165,805 274,111 190,000 228,372 501-410-100-121 Benefits-PE RS 52,929 49,487 62,935 64,300 124,915 ExpenseCategory: 10 - Personnel Services Total: 477,721 462,505 813,876 597,090 746,034 ExpenseCategory: 20 - Supplies & Services
501-410-100-202 Fleet Repair & Maintenance 924 957 2,146 2,146 1,850 501-410-100-203 Equipment Repair & Maintenar 22,852 23,594 45,750 44,312 52,114 501-410-100-204 Fleet Services 1,381 1,675 2,169 2,169 3,860 501-410-100-205 Facility Maintenance 4,588 4,386 35,763 35,763 24,955 501-410-100-207 Rental - Land & Buildings 26,543 25,918 34,000 34,000 34,000 501-410-100-231 Professiona I Services 135,767 184,542 177,000 179,000 193,500 501-410-100-232 Service Charges 80,023 109,611 130,500 130,500 142,000 501-410-100-236 Medical Services 26 so 50
501-410-100-237 Recruitment 4,529 3,121 8,000 13,800 14,100 501-410-100-238 Technical Services 12,500
501-410-100-239 Elections 8,773 14,427 14,427 11,400
501-410-100-240 I.T. Services 19,478 19,432 39,824 35,029 30,592 501-410-100-250 Insurance 18,214 21,786 26,344 26,344 34,965 501-410-100-251 Membership & Dues 345 726 1,435 1,255 1,400 501-410-100-252 Communications 2,136 2,167 4,300 3,544 4,300 501-410-100-253 Advertising 157 697 300 605 750
501-410-100-257 Travel & Training 7,842 8,509 15,975 9,800 17,165 501-410-100-258 Tuition Reimbursement 750 1,500
501-410-100-259 Meetings & Events 1,065 1,617 3,000 3,579 3,600 501-410-100-260 Office Supplies 20,540 24,099 29,000 25,192 29,000 501-410-100-262 Uniform Expense 42 76 100 56 100
501-410-100-265 Gasoline & Oil 819 902 945 945 1,600
501-410-100-273 Special Departmental Expenses 2,484 2,938 9,500 10,230 6,800 501-410-100-275 Bad Debt Expense 13,042 9,051
ExpenseCategory: 20 - Supplies & Services Total: 371,546 445,830 593,778 572,696 609,601 ExpenseCategory: 70 - Capital Outlay
501-410-100-740 Miscellaneous Equipment
501-410-100-770 Computer Equipment 25,347 27,775 46,752 15,000 29,000 ExpenseCategory: 70 - Capital Outlay Total: 25,347 27,775 46,752 15,000 29,000 Fund: 501 - WATER FUND Total: 874,614 936,110 1,454,406 1,184,786 1,384,635 726
City of Los Banos
Wastewater - Fund 502
Administration - Department 410
General Services - Activity 100
Position Title(s)
Mayor - Council Members - Treasurer
City Manager
Human Resources Director/City Clerk
Human Resource Analyst
Asst. City Clerk/Records Coordinator
HR Technician
Finance Director
Finance Manager
Accountant II
Accounting Technician
Accounting Clerk I
Accounting Clerk I
Accounting Clerk II
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimb
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
6 1
1 1
1 2
1 1
2 1
2 2
1 Departmental
Salary
Allocation
25%
20%
20.0%
20.0%
40.0%
25%
25%
25%
25%
20%
25%
33%
33%
Wastewater Administration
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Water Admin, WW Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Water Admin, WW Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
Admin, Water Admin, SW Admin
$391,251
$32,000
$124,776
$28,425
$115,255
$3,906
$3,984
$17,650
$16,136
$659
$1,858
$7,906
$352,554
$743,805
727
Wastewater - Administration
[osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 502-WASTE WATER FUND
ExpenseCategory: 10 - Personnel Services
502-410-100-101 Salaries 246,016 245,565 471,835 338,620 390,251 502-410-100-103 Overtime 540 259 3,520 1,020 1,000
502-410-100-120 Benefits 175,449 165,201 272,876 187,500 227,778 502-410-100-121 Benefits-PERS 52,753 49,379 62,814 64,180 124,776 ExpenseCategory: 10 - Personnel Services Total: 474,757 460,405 811,045 591,320 743,805 ExpenseCategory: 20 - Supplies & Services
502-410-lQ0-202 Fleet Repair & Maintenance 924 957 2,146 2,146 1,850 502-410-100-203 Equipment Repair & Maintenar 22,852 23,594 45,750 44,312 52,120 502-410-100-204 Fleet Services 1,381 1,675 2,169 2,169 3,860 502-410-100-205 Facility Maintenance 4,588 4,386 35,763 35,763 24,955 502-410-100-207 Rental - Land & Buildings 26,543 25,918 34,000 34,000 34,000 502-410-100-231 Professional Services 135,765 184,541 177,000 179,000 193,500 502-410-100-232 Service Charges 80,023 109,611 130,500 130,500 142,000 502-410-100-236 Medical Services 26 50 50
502-410-100-23 7 Recruitment 4,521 3,121 8,000 13,800 14,100 502-410-100-238 Technical Services 12,500
502-410-100-239 Elections 8,773 14,427 14,427 11,400
502-410-100-240 I.T. Services 19,478 19,432 39,824 35,029 30,592 502-410-100-250 Insurance 18,102 21,632 26,151 26,344 34,788 502-410-100-251 Membership & Dues 345 726 1,435 1,255 1,400 502-410-100-252 Communications 2,136 2,167 4,300 3,544 4,300 502-410-100-253 Advertising 157 697 300 605 750
502-410-100-257 Travel & Training 7,751 8,509 15,975 9,800 17,165 502-410-100-258 Tuition Reimbursement 750 1,500
502-410-100-259 Meetings & Events 1,065 1,601 3,000 3,579 3,600 502-410-100-260 Office Supplies 16,873 24,092 29,000 25,192 29,000 502-410-100-262 Uniform Expense 42 76 100 56 100
502-410-100-265 Gasoline & Oil 819 902 945 945 1,600
502-410-100-273 Special Departmental Expenses 2,484 2,938 9,500 10,230 6,800 502-410-100-275 Bad Debt Expense 8,849 7,166 8,305
ExpenseCategory: 20 - Supplies & Services Total: 363,472 443,768 593,586 581,001 609,430 Expensecategory: 70 - Capital Outlay
502-410-100-740 Miscellaneous Equipment
502-410-100-770 Computer Equipment 25,347 27,775 46,752 15,000 29,000 ExpenseCategory: 70 - Capital Outlay Total: 25,347 27,775 46,752 15,000 29,000 Fund: 502 • WASTE WATER FUND Total: 863,576 931,948 1,451,383 1,187,321 1,382,235 728
City of Los Banos
Solid Waste - Fund 510
Administration - Department 410
General Services - Activity 100
Position Title(s)
Mayor - Council Members - Treasurer
City Manager
Human Resources Director/City Clerk
Human Resource Analyst
Asst. City Clerk/Records Coordinator
HR Technician
Finance Director
Finance Manager
Accountant II
Accounting Technician
Accounting Clerk I
Accounting Clerk I
Accounting Clerk II
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimb
OPEB
Retirees Health Insurance
Life Insurance
Unemployi:nentlnsurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
6 1
2 1
2 2
2 1
Departmental
Salary
Allocation
25%
20%
20.0%
20.0%
40.0%
25%
25%
25%
25%
20%
25%
33%
33%
Solid Waste Administration
2025-2026 I)epartment Detail
Personnel Services
Balance of
Salary
Allocation
Admin, Water Admin, WW Adrnin
Admin, Water Admin, WW Adrnin
Admin, Water Admin, WW Adrnin
Admin, Water Admin, WW Adrnin
Water Adrnin, WW Admin, SW Admin
Admin, Water Adrnin, WW Adrnin
Admin, Water Adrnin, WW Adrnin
Adrnin, Water Admin, WW Adrnin
Admin, Water Admin, WW Adrnin
Admin, Water Admin, WW Admin
Admin, Water Admin, WW Adrnin
Admin, Water Admin, WW Adrnin
Admin, Water Admin, WW Adrnin
$391,251
$36,000
$124,776
$28,425
$115,255
$3,906
$3,984
$17,650
$16,136
$659
$1,858
$7,906
$356,554
$747,805
729
Solid Waste - Administration
tosBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 510 - SOLID WASTE FUND
ExpenseCategory: 10 - Personnel Services
510-410-100-101 Salaries 246,077 245,562 435,611 340,000 390, 251 510-410-100-103 Overtime 540 259 3,231 1,020 1,000
510-410-100-120 Benefits 175,954 164,750 262,335 177,000 231,778 510-410-100-121 Benefits-PERS 52,843 49,379 57,172 62,630 124,776 ExpenseCategory: 10 - Personnel Services Total: 475,414 459,950 758,349 580,650 747,805 ExpenseCategory: 20 - Supplies & Services
510-410-100-202 Fleet Repair & Maintenance 924 957 2,146 2,146 1,850 510-410-100-203 Equipment Repair & Maintenar 22,852 23,594 45,750 44,312 52,114 510-410-100-204 Fleet Services 1,381 1,675 2,169 2,169 3,860 510-410-100-205 Facility Maintenance 4,588 4,386 35,763 35,763 24,955 510-410-100-207 Rental - Land & Buildings 26,543 25,918 34,000 34,000 34,000 510-,no-100-231 Professional Services 136,998 184,543 177,000 179,000 193,500 510-410-100-232 Service Charges 80,023 109,612 130,500 130,500 142,000 510-410-100- 236 Medical Services 26 so so
510-410-100-237 Recruitment 4,521 3,121 8,000 13,800 14,100 ~10-410-100-238 Technical Services 12,500
510-410-100-239 Elections 8,773 14,427 14,427 11,400
510-410-100-240 I.T. Services 19,478 19,432 39,824 35,029 30,592 510-410-100-250 Insurance 18,102 21,632 26,133 26,009 34,864 510-410-100-251 Membership & Dues 345 726 1,435 1,255 1,400 510-410-100-252 Communications 2,136 2,167 4,300 3,544 4,300 510-410-100-253 Advertising 157 697 300 605 750
510-410-100-257 Travel & Tra ining 7,661 8,509 15,975 9,800 17,165 510-410-100-258 Tuition Reimbursement 750 1,500
510-410-100-259 Meetings & Events 1,065 1,601 3,000 3,579 3,600 510-410-100-260 Office Supplies 24,207 24,076 29,000 25,192 29,000 510-410-100-262 Uniform Expense 42 76 100 56 100
510-410-100-265 Gasoline & Oil 819 902 945 945 1,600
510-410-100-273 Special Departmental Exp. 2,484 2,938 9,500 10,230 6,800 510-410-100-275 Bad Debt Expense 11,582 9,732
510-410-990-276 Depreciation Expense 2148 2,148
ExpenseCategory: 20 - Supplies & Services Total: 376,831 448,468 593,567 572,361 609,500 ExpenseCategory: 70 - Capital Outlay
510-410-100-740 Miscellaneous Equipment
510-410-100-770 Computer Equipment 25,347 27,775 46,752 15,000 29,000 ExpenseCategory: 70 - Capital Outlay Total: 2S,347 2,775 46,752 15,000 29,000 Fund: 510 - SOLID WASTE FUND Total: 877,592 911,193 1,398,668 1,168,011 1,386,305 730
Retiree Health
tosBanos
2022-2023 • 2023-2024 2024-2025 • 2024-2025 2025-2026
Total Activity Total Activity Total Budget E5TYE REQT
Fund: 656 - RETIREE MEDICAL
ExpenseCategory: 10 - Personnel Services
656-415-530-125 Retired Employee Benefits 1,554,220 1,571,519 1,894,937 1,894,937 1,921,738 ExpenseCategory: 10 - Personnel Services Total: 1,554,220 1,571,519 1,894,937 1,894,937 1,921,738 731
Community&
Economic
Development
732
Community & Economic Development
Department
I
Planning
• Subdivision Review
• Annexations
• Area Plans
• Final Development Plans
• Site Plan Review
• Use Permits
• Variances
• Zoning
• General Plan
• Housing Element
• Housing Division
• GIS
• Census
• Environmental Review/CEQA
• Business License
Community & Economic
Development Director
Stacy Souza Elms
I
I
I
Grant Programs
• First Time Homebuyers Program
• Housing Rehab Program
• Neighborhood Stabilization
Program
• Microenterprise
• Code Enforcement
I
Economic Development
• Retail & Industrial Recruitment
• Business Retention and Expansion
• Marketing
• Downtown Revitalization
733
City of Los Banos
General Fund - Fund 100
Communitv & Economic Development
2025-2026 Department Detail
Personnel Services
Community & Economic Development- Department 419
General Services - Activity 100
Position Title{s}
Community & Econ Dev Director
Associate Planner
Administrative Coordinator
Planning Technician
Ad.min Clerk I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemploynientlnsurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Departmental
Salary
Number Allocation
1 80%
1 100%
1 100%
1 100%
1 100%
Balance of
Salary
Allocation
CED - Housing
$421,327
$31,000
$147,220
$32,232
$151,279
$3,600
$15,432
$1,622
$576
$2,107
$6,912
$391,979
$813,306
734
Community Economic Development
[osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 - GENERAL FUND
ExpenseCategory: 10 - Personnel Services
100-419-100-101 Salaries 332,466 198,385 355,659 315,350 417,827 100-419-100-102 Part Time 12,500
100-419-100-103 Overtime 2,136 7,875 750 3,500
100-419-100-120 Benefits 184,811 127,122 276,413 184,315 244,759 100-419-100-121 Benefits-PE RS 108,449 118,584 75,968 124,000 147,220 Expensecategory: 10 - Personnel Services Total: 625,727 446,226 715,914 636,915 813,306 ExpenseCategory: 20 • Supplies & Services
100-419-100-231 Professional Services 98,845 351,615 672,000 410,000 410,000 100-419-100-238 Technical Services 89,113 88,797 411,804 250,000 405,000 100-419-100-240 I.T. Services 9,484 9,624 19,730 17,354 41,955 100-419-100-250 Insurance 12,218 16,896 21,288 21,161 24,987 100-419-100-251 Memberships & Dues 4,955 4,163 6,000 5,600 6,000 100-419-100-252 Communications 3,081 6,551 6,200 5,700 6,500 100-419-100-253 Advertising 9,252 5,615 8,500 5,000 7,000 100-419-100-257 Travel & Training 14,903 24,078 25,000 22,000 25,000 100-419-100-258 Tuition Reimbursement 3,000
100-419-100-259 Downtown Promotions (PBID) 19,856 20,352 29,295 29,295 30,174 100-419-100-260 Office Supplies 7,550 5,498 8,000 8,000 8,000 100-419-100-269 Econ Dev Projects 173,873 177,758 480,000 100,000 456,000 100-419-100-273 Special Departmental Exp. 1,050 11,591 13,000 15,000 15,000 100-419-100-274 Books & Periodicals 246 16 275 250 300
100-419-100-278 Digital Sign 3,585 1,703 10,000 1,350 10,000 ExpenseCategory: 20 - Supplies & Services Total: 448,010 724,257 1,711,092 890,710 1,448,916 ExpenseCategory: 70 - Capital Outlay
100-419-100-720 Building & Structures 183,994 250,000 347,553 500,000 5,000 100-419-100-740 Miscellaneous Equipment 120,780 15,500 180,000 100-419-100-770 Computer Equipment 202
ExpenseCategory: 70 - Capital Outlay Total: 304,775 250,202 363,053 500,000 185,000 Fund: 100 - GENERAL FUND Total: 1,378,512 1,420,686 1,378,512 2,027,625 2,447,222 735
City of Los Banos
General Fund - Fund 100
Communitv & Economic Development
2025-2026 Department Detail
Personnel Services
Community & Economic Development-Department 419
General Services - Activity 120
Position Title(s)
Community & Econ Dev Director
Housing Program Manager
Homeless Outreach Coordinator
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
2 Departmental
Salary
Allocation
20%
100%
100%
Balance of
Salary
Allocation
CED
$333,877
$22,000
$60,589
$25,542
$98,642
$2,700
$10,288
$0
$384
$1,669
$4,608
$226,422
$560,299
736
Community Economic Development - Housing
Los Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget E5TYE REQT
Fund: 100 • GENERAL FUND - HOUSING
ExpenseCategory: 10 - Personnel Services
100-419-120-101 Salaries 171,109 208,195 230,325 330,377 100-419-120-103 Overtime 402 3,500 1,200 3,500
100-419-120-120 Benefits 72,186 30,050 93,575 165,833
100-419-120-121 Benefits-PE RS 30,438 9,423 45,170 60,589 ExpenseCategory: 10 - Personnel Services Total: 274,135 251,168 370,270 560,299 ExpenseCategory: 20 - Supplies & Services
100-419-120-231 Professional Services 4,621 4,621 5,000 100-419-120-238 Technical Services 326 14,200 14,200 33,000 100-419-120-240 I.T. Services 1,998
100-419-120-250 Insurance 7,428 9,799 9,738 13,605
100-419-120-251 Memberships & Dues 1,200
100-419-120-257 Travel & Training 5,129 10,500 10,500 6,000 100-419-120-258 Tuition Reimbursement 2,878 6,000
100-419-120-260 Office Supplies 2,328 1,200 1,200 1,200 100-419-120-267 General Materials & Supplies 7,006 5,879 5,879 5,000 100-419-120-269 Housing Development 3,000 35,000 35,000 35,000 100-419-120-270 Specia I Programs 10,804 16,000 16,000 23,500 100-419-120-273 Specia I Activities 505 1,200 1,200 1,200 ExpenseCategory: 20 - Supplies & Services Total: 36,526 98,399 101,216 132,703 ExpenseCategory: 70 - Capital Outlay
100-419-120-750 Vehicles 67,592 17,447 17,447 70,000
ExpenseCategory: 70 - Capital Outlay Total: 67,592 17,447 17,447 70,000 Fund: 100 - GENERAL FUND HOUSING Total: 378,253 367,014 488,933 763,002 737
Co"sBanos
Fund: 262 • CDBG MICRO ENTERP Pl
ExpenseCategory: 10 • Personnel Services
262-429-140-101 Salaries
Expensecategory: 10 - Personnel Services Total:
ExpenseCategory: 20 • Supplies & Services
262-429-140-101 Salaries
262-429-140-238 Technical Services
ExpenseCategory: 20 - Supplies & Services Total:
Fund: 262 • CDBG MICRO ENTERP Pl Total:
Fund: 264 • ENCAMPMENT RESOLUTION FUND
ExpenseCategory: 10 - Personnel Services
264-419-120-101
264-419-120-120
264-419-120-121
Salaries
Benefits
Benefits-PERS
ExpenseCategory: 10 - Personnel Services Total:
ExpenseCategory: 20 - Supplies & Services
264-419-120-238 Techn ical Services
ExpenseCategory: 20 - Supplies & Services Total:
Fund: 264 - ENCAMPMENT RESOLUTION FUND Total:
Fund: 294 • NSP PROGRAM INCOME
ExpenseCategory: 20 • Supplies & Services
294-463-100-231 Professional Services
294-463-100-238 Technica I Services
ExpenseCategory: 20 - Supplies & Services Total:
Fund: 294 • NSP PROGRAM INCOME Total:
Fund: 296 • HCD GRANT PLHA
ExpenseCategory: 20 - Supplies & Services
296-463-100-231 Professional Services
Expensecategory: 20 • Supplies & Services Total:
Fund: 296 • HCD GRANT PLHA Total:
2022-2023 . 2023-2024
Total Activity Total Activity
67,039
67,039
67,039
143,147
210,186
210,186
2024-2025
Total Budget
2024-2025
ESTVE
CDBG
2025-2026
REQT
Encampment Resolution
2022-2023 2023-2024
Total Activity Total Activity
2022-2023 2023-2024
Total Activity Total Activity
32,599 3,979
32,599 3,979
32,599 3,979
2022-2023 2023-2024
Total Activity Total Activity
2024-2025
Total Budget
116,446
33,776
21,083
171,305
3,776,236
3,776,236
3,947,540
2024-2025
Total Budget
4,500
187,000
191,500
191,500
2024-2025
ESTVE
2,000000
2,000,000
2,000,000
2024-2025
ESTVE
132,950
132,950
132,950
2025-2026
REQT
116,446
33,776
21,083
171,305
9,671,317
9,671,317
9,842,622
NSP
2025-2026
REQT
55,000
55,000
55,000
HCD Grant PLHA
2024-2025 2024-2025 2025-2026
Total Budget ESTVE REQT
277,710 178,000 292,326
277,710 178,000 292,326
277,710 178,000 292,326
738
Police
739
Police Department
Police Chief
Ray Reyna
----------&.....-·--------, ~----..___ ___ ---, ...-----------''L----------, Police Operations
• Patrol Operations
• Police Activities League
(PAL)
• Jail Operat10ns
• Merced Multi-Agency
Task Force
• SWAT
• COPNolunteers
Police Services Administration
• Special Services Unit • Dispatch
• Investigations • Records
• Street Crimes
• Traffic • Property/Evidence
• Investigations • Crime Analyst
• School Resource Officers • Reception
• Code Enforcement
L._ _____________ __, .__ _________ ____. L-------------' 740
City of Los Banos
General Fund - Fund 100
Police - Department 421
Police Services - Activity 140
Position Title( s)
Police Chief
Commander
Sergeant
Police Officer
Police Officer
Police Services Manager
Dispatch Supervisor
Dispatcher
Community Service Officer
Property Evidence Technician
Admin Clerk II
Admin Clerk I
Maintenance Worker I
Total Salaries ( Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 2
8 23
2 1
9 4
1 2
Departmental
Salary
Allocation
100%
100%
100%
100%
50%
100%
100%
100%
100%
100%
100%
100%
100%
Balance of
Salary
Allocation
Police Measure H
Police
2025-2026 Department Detail
Personnel Services
$6,274,758
$465,000
$2,050,021
$478,437
$1,194,808
$40,500
$36,000
$176,825
$466,168
$6,600
$31,037
$79,200
$5,024,596
$11,299,354
741
City of Los Banos
General Fund - Fund 100
Police - Department 421
Special Services - RAN - Activity 160
Position Title(s)
Community Service Officer
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Reimbursement
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
Departmental
Salary
Allocation
100%
Police-RAN
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
$58,520
$3,700
$4,498
$4,477
$0
$4,800
$900
$3,215
$0
$120
$293
$1 ,440
$23,442
$81,962
742
Police
L'.osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 - GENERAL FUND POLICE
ExpenseCategory: 10 - Personnel Services
100-421-140-101 Salaries 3,939,072 4,715,284 5,141,854 4,905,000 5,644,758 100-421-140-102 Part Time 17,899 16,562 18,136 12,900 30,000 100-421-140-103 Overtime 514,596 572,408 571,678 639,000 600,000 100-421-140-120 Benefits 2,302,937 2,356,253 3,062,799 2,257,000 2,974,575 100-421-140-121 Benefits-PERS 1,639,395 1,794,054 1,451,060 1,690,000 2,050,021 Expensecategory: 10 - Personnel Services Total: 8,413,900 9,454,560 10,245,527 9,503,900 11,299,354 ExpenseCategory: 20 - Supplies & Services
100-421-140-201 Grounds Maintenance 3,735 994 5,000 7,500 7,500 100-421-140-202 Fleet Repair & Maintenance 92,367 85,447 88,431 88,431 88,800 100-421-140-203 Equipment Repair & Maintenar 37,644 44,619 46,175 58,172 60,000 100-421-140-204 Fleet Services 138,138 137,581 169,636 169,636 165,998 100-421-140-205 Facility Maintenance 18,363 5,100 67,660 67,967 100-421-140-214 Building/Structure Maint. 20,000
100-421-140-231 Professional Services 10,268 44,502 67,500 50,000 60,000 100-421-140-236 Medical Services 709 1,722 1,500 1,000 1,500 100-421-140-23 7 Recruitment 32,116 66,554 41,600 45,000 40,000 100-421-140-238 Technical Services 15,800 28,068 32,000 29,629 30,000 100-421-140-240 IT Services 149,301 150,100 307,640 270,600 153,835 100-421-140-250 Insurance 355,205 408,510 499,484 497,484 565,500 100-421-140-252 Communications 44,199 58,340 60,000 55,000 76,000 100-421-140-257 Travel & Training 53,044 59,789 64,790 75,000 41,000 100-421-140-258 Tuition Reimbursement 18,000
100-421-140-259 Meetings & Events 2,827 4,892 7,000 5,709 5,500 100-421-140-260 Office Supplies 42,766 34,466 34,035 30,000 35,000 100-421-140-262 Uniform Expense 41,489 43,193 50,000 44,619 50,000 100-421-140-264 Electricity & Gas 83,049 110,665 120,000 120,000 135,000 100-421-140-265 Gasoline & Oil 166,818 190,363 200,000 200,000 250,000 100-421-140-267 General Materials & Supplies 14,351 13,771 20,400 22,000 24,000 100-421-140-269 Canine Expenses 2,382 29,930 13,000 13,000 100-421-140-270 Special Programs 13,556 12,849 35,715 35,715 8,714 100-421-140-271 Parking Fees 5,730 4,528 9,450 9,450 9,450 100-421-140-273 Special Departmental Exp. 52,112 28,514 38,000 31,684 35,000 100-421-140-275 Bad Debt Expense 2,962 6,094
ExpenseCategory: 20 - Supplies & Services Total: 1,378,931 1,570,591 1,979,015 1,927,596 1,880,797 ExpenseCategory: 70 - Capital Outlay
100-421-140-720 Building & Structures 42,033 19,698 93,703 11,561 100-421-140-740 Miscellaneous Equipment
100-421-140-750 Vehicles 253,135 226,394 309,000
100-421-140-752 Communication Equipment 6,177
100-421-140-753 Specialized Equipment 10,271
100-421-140-1?4 Police Canine 91,847
100-421-140-770 Computer Equipment 34,690 8,040 43,040 10,000 ExpenseCategory: 70 - Capital Outlay Total: 311,617 372,629 101,743 54,601 319,000 743
ExpenseCategory: 81 - Charge Ins - Outs
100-421-140-820 Charge In 60,014
ExpenseCategory: 81 - Charge Ins - Outs Total: 0 60,014 0 0 0 ExpenseCategory: 20 - Supplies & Services - AB109
100-421-150-267 General Material & Supplies 14 3,6S8 20,000 ExpenseCategory: 20 - Supplies & Services Total: 14 3,658 20,000 ExpenseCategory: 10 - Personnel Services - RAN
100-421-160-101 Salaries 41,476 45,624 43,640 44,500 48,520 100-421-160-103 Overtime 4,753 4,281 7,957 4,500 10,000 100-421-160-120 Benefits 21,754 18,216 34,860 25,000 18,944 100-421-160-121 Benefits-PERS 5,053 4,527 4,221 4,220 4,498 ExpenseCategory: 10 - Personnel Services - RAN Total: 73,036 72,647 90,677 78,220 81,962 ExpenseCategory: 20 - Supplies & Services - RAN
100-421-160-252 Communications 20,974 24,692 18,000 18,000 ExpenseCategory: 20 - Supplies & Services - RAN Total: 20,974 24,692 18,000 18,000 ExpenseCategory: 10 - Personnel Services - Tobacco Grant 100-421-180-103 Overtime 58,049 2,623 57,988
100-421-180-120 Benefits 27,863 201 27,835
!Category: 10 - Personnel Services - Tobacco Grant Total: 85,912 2,824 85,823 ExpenseCategory: 20 - Supplies & Services - Tobacco Grant 100-421-180 257 Travel & Training 4,867 4,867
100-421-180-273 Special Departmental Expense 271 96 360 :ategory: 20 - Supplies & Services - Tobacco Grant Total: 5,138 96 5,227 ExpenseCategory: 10 - Personnel Services - ABC Grant
100-421-190-103 Overtime 39,526 7,647
100-421-190-120 Benefits 3,024 585
100-421-190-121 Benefits PERS
ensecategory: 10 - Personnel Services • ABC Grant Total: 42,550 8,232 ExpenseCategory: 20 - Supplies & Services -ABC Grant
100-421-190-257 Travel & Training 3,000
100-421-190-273 Special Departmental Exp 2,500 99
,enseCategory: 20 - Supplies & Services ABC Grant Total: 5,500 99 Fund: 100 - GENERAL FUND Police Total: 10,198,472 11,558,793 12,594,063 11,593,568 13,672,163 744
City of Los Banos
Police Measure H- Fund 101
Police - Department 421
Measure H - Activity 290
Position Title(s)
Police Sergeant
Police Officer
Police Officer
Records Supervisor
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemploynientlnsurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 2
3 Departmental
Salary
Allocation
100%
50%
100%
100%
Police Measure H
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
General Fund
$729,319
$45,000
$175,544
$55,793
$165,865
$4,500
$2,400
$19,290
$0
$720
$3,620
$8,640
$481,372
$1,210,691
745
Lo Banos
Fund: 100 - GENERAL FUND - MEASURE H POLICE
ExpenseCategory: 10 - Personnel Services
100-421-290-101
100-421-290-103
100-421-290-120
100-421-290-121
Salaries
Overtime
Benefits
Benefits-PERS
tegory: 10 - Personnel Services - Measure H Police Total:
ExpenseCategory: 20 - Supplies & Services - Measure H Police 100-421-290-203
100-421-290-236
100-421-290-237
100-421-290-250
100-421-290-252
100-421-290-257
100-421-290-260
100-421-290-262
100-421-290-267
Equipment Repair & Maintenar
Medical Services
Recruitment
Insurance
Communications
Travel & Training
Office Supplies
Uniform Expense
General Material & Supplies
,tegory: 20 - Supplies & Services Measure H Police Total:
ExpenseCategory: 70 - Capital Outlay Measure H Police
100-421-290-750
100-421-290-753
Vehicles
Specialized Equipment
ExpenseCategory: 70 - Capital Outlay Total:
Fund: 100 - GENERAL FUND - Measure H Police Total:
2022-2023 2023-2024
Total Activity Total Activity
627,121
123,395
231,181
80,477
1,062,173
7,988
8,215
24,453
3,964
10,609
1,628
9,430
63,495
129,783
34,999
57,594
92,593
1,284,549
Measure H - Police
2024-2025
Total Budget
2024-2025
ESTYE
·2025-2026
REQT
746
Measure H - Police
L'.osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 101 - MEASURE H
ExpenseCategory: 10 - Personnel Services
101-421-290-101 Salaries 615,833 552,185 518,630 609,319 101-421-290-103 Overtime 111,921 79,783 104,000 120,000 101-421-290-120 Benefits 257,096 296,454 248,000 305,828 101-421-290-121 Benefits-PERS 69,661 152,623 166,500 175,544 ExpenseCategory: 10 - Personnel Services Total: 1,054,512 1,081,045 1,037,130 1,210,691 ExpenseCategory: 20 - Supplies & Services
101-421-290-203 Equipment Repair & Maintenanc 9,813 9,000 9,000 12,000 101-421-290-236 Medical Services 656 1,400 1,400 2,000
101-421-290-237 Recruitment 8,584 10,000 10,000 10,000
101-421-290-240 I.T. Services 13,486
101-421-290-250 Insurance 29,741 34,701 34,460 30,700
101-421-290-252 Communications 5,139 5,500 3,521 5,000
101-421-290-257 Travel & Training 7,447 20,000 12,799 20,000 101-421-290-260 Office Supplies 1,876 2,000 1,512 2,000 101-421-290-262 Uniform Expense 6,384 15,986 15,986 16,000 101-421-290-267 General Material & Supplies 54,792 60,000 57,752 60,000 101-421-290-273 Special Dept Expenses 179
101-421-290-274 Subscriptions 27,738
ExpenseCategory: 20 - Supplies & Services Total: 124,610 186,324 146,430 171,186 ExpenseCategory: 70- Capital Outlay
101-421-290-740 Miscellaneous Equipment 32,723 17,262 45,000 50,000 101-421-290-750 Vehicles 113,000 246,346 45,000
101-421-290-753 Specialized Equipment 54,613 257,026 256,276 312,373 ExpenseCategory: 70 - Capital Outlay Total: 87,336 387,288 547,622 407,373 Fund: 101- MEASURE H Police Total: 1,266,458 1,654,657 1,731,182 1,789,250 747
City of Los Banos
Police Dispatch Measure H - Fund 101
Police - Department 421
Measure H - Activity 291
Position Title(s)
Dispatcher
Community Service Officer
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
Departmental
Salary
Allocation
100%
100%
Police Dispatch Measure H
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
$147,747
$11,000
$11,842
$11,303
$26,544
$1 ,800
$0
$6,430
$0
$240
$739
$2,880
$72,778
$220,525
748
Measure H - Police Dispatch
Los Banos
2022-2023 2023-2024
Total Activity Total Activity
Fund: 100 - GENERAL FUND - MEASURE H POLICE DISPATCH
Expensecategory: 10 - Personnel Services - Measure H Police Dispatch 100-421-291-101 Salaries 97,655
100-421-291-103
100-421-291-120
100-421-291-121
Overtime
Benefits
Benefits-PERS
0 - Personnel Services - Measure H Police Dispatch Total:
12,483
68,760
9,054
187,951
Expensecategory: 20 • Supplies & Services - Measure H Police Dispatch 100-421-291-236
100-421-291-237
100-421-291-250
100-421-291-260
100-421-291-262
100-421-291-267
Medical Services
Recruitment
Insurance
Office Supplies
Uniform Expense
General Material & Supplies
Expensecategory: 20 - Supplies & Services Total:
100 • GENERAL FUND - Measure H Police Dispatch Total:
4,618
7,620
280
340
300
13,1S7
201,108
2024-2025
Total Budget
2024-2025
E5TYE
2025-2026
REQT
749
Measure H - Police Dispatch
tosBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTVE REQT
Fund: 101- MEASURE H
ExpenseCategory: 10 - Personnel Services
101-421-291-101 Salaries 89,222 180,444 115,230 127,747 101-421-291-103 Overtime 11,840 23,870 18,130 20,000
101-421-291-120 Benefits 39,403 162,537 53,900 60,936
101-421-291-121 Benefits-PERS 7,039 16,713 10,000 11,842 ExpenseCategory: 10 - Personnel Services Total: 147,504 383,563 197,260 220,525 ExpenseCategory: 20 - Supplies & Services
101-421-291-236 Medical Services 300
101-421-291-237 Recruitment 670 4,900 3,848 4,000
101-421-291-240 I.T. Services 5,494
101-421-291-250 Insurance 11,142 14,190 14,137 11,920
101-421-291-257 Travel & Training 3,343 10,000 4,500 6,000 101-421-291-260 Office Supplies 269 500 300 500
101-421-291-262 Uniform Expense 735 2,500 2,149 2,100
101-421-291-267 General Material & Supplies 1,357 1,500 1,419 1,500 ExpenseCategory: 20 - Supplies & Services Total: 17,517 33,590 26,353 31,814 Fund: 101 - MEASURE H Surplus (Deficit): 165,020 417,154 223,613 252,339 750
City of Los Banos
General Fund - Fund 100
Code Enforcement - Department 429
General Services -Activity 100
Position Title(s)
Code Enforcement Officer
Code Enforcement Officer
Animal Shelter Attendant
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
2 2
1 Departmental
Salary
Allocation
100%
50%
100%
Code Enforcement
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Code Enforcement Measure H
$299,536
$23,100
$51,049
$22,914
$70,202
$3,150
$12,860
4,483
$480
$1,498
$5,760
$195,495
$495,031
751
Code Enforcement
tos Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 - GENERAL FUND - CODE ENFORCEMENT
ExpenseCategory: 10 - Personnel Services - Code Enforcement 100-429-100-101 Salaries 229,985 394,748 259,924 257,000 269,536 100-429-100-103 Overtime 5,371 5,176 10,000 6,600 30,000 100-429-100-120 Benefits 152,863 198,762 166,749 133,225 144,446 100-429-100-121 Benefits-PERS 65,132 61,412 32,282 45,000 51,049 egory: 10 - Personnel Services - Code Enforcement Total: 453,351 660,098 468,955 441,825 495,031 ExpenseCategory: 20 - Supplies & Services - Code Enforcement 100-429-100-201 Grounds Maintenance 141 500 219 1,000
100-429-100-205 Facility Maintenance 1,933 3,497 8,699 8,699 52,581 100-429-100-214 Building/Structure Maint. 1,000
100-429-100-231 Professional Services 900 274 13,315 13,313 120,000 100-429-100-236 Veterinary Services 1,393 17,812 16,560 17,000 20,000 100-429-100-237 Recruitment 494 707 1,000 828 1,000
100-429-100-238 Technical Services 456 10,000 9,800 10,000 100-429-100-240 I.T. Services 10,489
100-429-100-250 Insurance 18,319 29,569 36,303 36,150 27,110 100-429-100-252 Communications 2,149 2,534 2,800 3,412 5,000 100-429-100-257 Travel & Training 2,135 2,426 5,000 4,800 5,000 100-429-100-260 Office Supplies 2,907 3,408 3,325 3,000 3,500 100-429-100-262 Uniform Expense 1,282 4,000 5,000 4,650 5,000 100-429-100-264 Electricity & Gas 8,249 9,310 10,500 12,200 13,100 100-429-100-267 General Materials & Supplies 1,462 15,407 5,000 5,000 5,000 100-429-100-270 Special Programs 5,224 1,746 7,000 1,800 3,500 100-429-100-273 SpayNeuter Program 4,441 6,387 8,000 8,125 30,000 100-429-100-275 Bad Debt Expense 227,284 123,608
egory: 20 - Supplies & Services Code Enforcement Total: 278,769 220,685 133,002 128,996 313,280 ExpenseCategory: 70 - Capital Outlay Code enforcement
100-429-100-720 Buildings & Structures 2,805
100-429-100-750 Vehicles 75,000 74,447 69,814
ExpenseCategory: 70 - Capital Outlay Total: 77,805 74,447 69,814 ExpenseCategory: 10 - Personnel Services - Code Enforcement UC Davis 80k Grant 100-429-160-103 Overtime 5,000 3,500
100-429-160-120 Benefits 900
100-429-160-121 Benefits-PERS 600
!I Services - Code Enforcement UC Davis SOK Grant Total: 5,000 5,000 ExpenseCategory: 20 - Supplies & Services - Code Enforcement Maddies Grant/Elks Grant 100-429-160-238 Technical Services 7,347 3,937 2,034 1,904 100-429-160-267 General Materials and Supplies 20,000 1,524 18,476 100-429-160-270 Special Programs 690 17,383 18,866 5,000 100-429-160-273 Spay/Neuter Program 55,000 25,884 29,116 vices Code Enforcement Maddies Grant/Elks Grant Total: 8,037 96,320 48,308 54,496 ExpenseCategory: 10 - Personnel Services - Code Enforcement Code Enforcement UC Davis 100k 100-429-170-103 Overtime 5,365 4,428
100-429-170-120 Benefits 1,182
100-429-170-121 Benefits-PERS 753
)de Enforcement Code Enforcement UC Davis 100k Total: 5,365 6,363 752
ExpenseCategory: 20 - Supplies & Services - Code Enforcement UC Davis 100k/10k Grant 100-429-170-270 Special Programs 53,841 48,158 47,128 1,030 100-429-170-273 Spay/Neuter Program 47,684 11,568 5,394 7,000 ,rvices Code Enforcement UC Davis 100k/10k Grant Total: 101,525 59,726 52,522 8,030 .00 - GENERAL FUND - Measute Code enforcement Total: 809,925 995,710' 837,450 747,829 875,837 753
City of Los Banos
Code Enforcement Measure H - Fund 101
Code Enforcement - Department 429
Measure H - Activity 290
Position Title(s) Number
Code Enforcement Officer
Code Enforcement Officer
Animal Shelter Attendant
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
2 2
1 Code Enforcement Measure H
2025-2026 Department Detail
Personnel Services
Departmental Balance of
Salary
Allocation
100%
50%
100%
Salary
Allocation
General Fund
$283,978
$23,500
$51,460
$21,724
$91,184
$3,150
$12,860
$0
$480
$1,420
$5,760
$211,539
$495,517
754
Los Banos
Fund: 100 - GENERAL FUND - MEASURE H CODE ENFORCEMENT
Measure H - Code Enforcement
2022-2023 2023-2024
Total Activity Total Activity
• 2024-2025
Total Budget
2024-2025
ESTYE
2025-2026
REQT
ExpenseCategory: 10 - Personnel Services - Measure H Code Enforcement 100-429-290-101
100-429-290-120
100-429-290-121
Salaries
Benefits
Benefits-PERS
Personnel Services Measure H Code Enforcement Total:
ExpenseCategory: 20 - Supplies & Services
100-429-290-250
100-429-290-252
100-429-290-257
100-429-290-260
100-429-290-262
Insurance
Communications
Travel & Training
Office Supplies
Uniform Expense
ExpenseCategory: 20 - Supplies & Services Total:
ExpenseCategory: 70 - Capital Outlay Measure H Police
100-429-290-750 Vehicles
ExpenseCategory: 70 - Capital Outlay Total:
Fund: 100 - GENERAL FUND Total:
64,372
45,157
5,885
115,414
3,868
537
800
60 76
5,342
24,529
24,529
145,285
{2,356)
5,670
3,314
3,314
755
Measure H - Code Enforcement
losBanos
2022-2023 2023-2024 2024-2025 2024-2025 02025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 101- MEASURE H
ExpenseCategory: 10 - Personnel Services
101-429-290-101 Salaries 86,557 261,720 259,355 273,978 101-429-290-103 Overtime 128 2,000 5,040 10,000
101-429-290-120 Benefits 55,508 92,053 131,100 160,079
101-429-290-121 Benefits-PERS 1,171 27,193 44,500 51,460 ExpenseCategory: 10 - Personnel Services Total: 143,363 382,965 439,995 495,517 ExpenseCategory: 20 • Supplies & Services
101-429-290-236 Med ica I Services 1,000
101-429-290-237 Recruitment 2,500 1,000
101-429-290-240 LT. Services 10,489
101-429-290-250 Insurance 5,895 7,163 7,132 23,915
101-429-290-252 Communications 545 700 400 1,000
101-429-290-257 Travel & Training 847 2,604 1,000 3,000 101-429-290-260 Office Supplies 1,000 900 3,000
101-429-290-262 Uniform Expense 1,147 2,600 2,000 3,000 101-429-290-267 General Materials & Supplies 690 1,896 1,000 3,000 ExpenseCategory: 20 - Supplies & Services Total: 9,124 18,463 12,432 49,404 ExpenseCategory: 70 - Capital Outlay
101-429-290-750 Vehicles 100,000 99,135
101-429-290-753 Specialized Equipment 30,000
ExpenseCategory: 70 - Capital Outlay Total: 100,000 99,135 30,000 Fund: 101- MEASURE H Code Enforcement Total: 152,487 S0l,429 551,562 574,921 756
City of Los Banos
Public Safety Augmentation-Police - Fund 236
Police - Department 421
General Services - Activity 100
Position Title{s)
Police Officer
Community Service Officer
Crime Analyst
Admin Clerk II
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Reimbursement
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
6 2
1 1
Public Safety Augmentation-Police
2025-2026 Department Detail
Personnel Services
Departmental Balance of
Salary Salary
Allocation Allocation
100%
100%
100%
100%
$862,960
$54,000
$123,589
$66,016
$268,330
$4,800
$7,200
$32,150
$0
$1,200
$4,315
$14,400
$576,000
$1,438,960
757
Prevention of Underage Drinking
1.'.osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 204 • PREVENTION UNDERAGE
ExpenseCategory: 20 • Supplies & Services
204-421-140-270 Special Programs 35 2,000 1,056 2,000
204-421-140-275 Bad Debt Expense 750 500
ExpenseCategory: 20 - Supplies & Services Total: 750 535 2,000 1,056 2,000 Fund: 204 • PREVENTION UNDERAGE Total: 750 535 2,000 1,056 2,000 Police Public Safety Augmentation
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 236 • POLICE AUGMENTATION
ExpenseCategory: 10 - Personnel Services
236-421-100-101 Salaries 374,668 377,168 599,083 447,545 812,960 236-421-100-103 Overtime 70,075 51,636 47,739 47,537 50,000 236-421-100-120 Benefits 232,832 195,111 518,492 232,000 452,411 236-421-100-121 Benefits-PERS 67,372 56,646 95,686 62,000 123,589 236-421-180-120 Benefits
ExpenseCategory: 10 - Personnel Services Total: 744,947 680,561 1,261,000 789,082 1,438,960 ExpenseCategory: 20 - Supplies & Services
236-421-100-236 Medical Services 91 500 500 500
236-421-100-240 I.T. Services 44,338 45,168 92,600 81,451 21,477 236-421-100-252 Communications 1,612 1,423 1,700 1,200 1,850 236-421-100-257 Travel & Training 2,393 2,147 6,000 5,500 6,000 236-421-100-262 Uniform Expense 1,614 1,892 4,000 1,500 2,000 236-421-100-270 Special Equipment 35,304 34,399 50,000 50,000 50,000 236-421-100-273 Special Departmental Expense 154 19,500 19,500 500 ExpenseCategory: 20 • Supplies & Services Total: 8S,415 85,119 174,300 159,651 82,327 ExpenseCategory: 70 - Capital Outlay
236-421-100-720 Building & Structures 78,105
236-421-100-750 Vehicles 1,857 182,340
236-421-100-753 Specialized Equipment 44,085 33,607 35,000 50,000 50,000 ExpenseCategory: 70 - Capital Outlay Total: 45,942 33,607 35,000 50,000 310,445 ExpenseCategory: 82 • Interest - Debt Service
236-421-100-821 Principal - Lease/Loans 367,023 367,024 375,098 236-421-100-824 Debt Service - Rental Pmt 42,000 42,000 40,900 236-421-100-881 Interest - Leases/Loans 303,963 303,963 295,800 ExpenseCategory: 82 - Interest• Debt Service Total: 712,986 712,987 711,798 Fund: 236 • POLICE AUGMENTATION Total: 876,304 799,287 2,183,286 1,711,720 2,543,530 758
City of Los Banos
SLESF- COPS Program - Fund 237
Police - Department 421
Special Services - Activity 170
Position Title(s)
Police Officer
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Reimbursement
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemploynientinsurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 Departmental
Salary
Allocation
100%
SLESF - COPS Program
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
$96,489
$7,600
$13,804
$7,381
$0
$4,800
$0
$3,215
$33,534
$120
$482
$1,440
$72,377
$168,866
759
Fund: 237 • SLESF COPS PROGRAM
ExpenseCategory: 10 - Personnel Services
237-421-170-101 Salaries
237-421-170-103 Overtime
237-421-170-120 Benefits
237-421-170-121 Benefits-PERS
ExpenseCategory: 10 - Personnel Services Total:
ExpenseCategory: 20 - Supplies & Services
237-421-170-236 Medical Services
237-421-170-251 Travel & Training
ExpenseCategory: 20 - Supplies & Services Total:
ExpenseCategory: 70 - Capital Outlay
237-421-170-752 Communication Equipment
Expensecategory: 70 - Capital Outlay Total:
Fund: 237 • SLESF COPS PROGRAM Total:
Fund: 240 ·JAG· EDWARD BYRNE GRANT
Expensecategory: 70 - Capital Outlay
240-421-170-753 Specialized Equipment
Expensecategory: 70 - Capital Outlay Total:
Fund: 240 • JAG • EDWARD BYRNE GRANT Total:
2022-2023 2023-2024
Total Activity Total Activity
98,494 103,953
28,997 27,154
79,814 77,704
15,786 16,280
223,091 225,091
439
439
223,530 225,091
2022-2023 2023-2024
Total Activity Total Activity
SLESF
2024-2025 2024-fo25 2025-2026
Total Budget ESTYE REQT
86,054 86,718 86,489
6,365 1,000 10,000
60,229 68,000 58,573
50,698 65,000 13,804
203,347 220,718 168,866
100
1,500 1,500 1,500
1,600 1,500 1,500
16,903 15,000
16,903 15,000
221,SS0 237,218 170,366
Edward Byrne Grant
2024-202S
Total Budget
12,959
12,959
12,959
2024-2025
ESTYE
2025-2026
REQT
760
Police Capital Improvement
2022-2023 2023-2024 2024-202S 2024-202S °i02S-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 24S • PD CAPITAL
ExpenseCategory: 70 • Capital Outlay
245-421-100-720 Building & Structures 311,530 227,213 144,650 245-421-100-740 Miscellaneous Equipment 8,900 10,000
24~-421-100-750 Vehicles 236,807 455,000 270,635 267,660 ExpenseCategory: 70 • Capital Outlay Total: 245,707 776,530 497,848 412,310 ExpenseCategory: 81 • Charge Ins • Outs
245-421-100-820 Charge In 88,096
ExpenseCategory: 81 • Charge Ins • Outs Total: 88,096
ExpenseCategory: 00 • Transfer Out
245-498-000-000 Transfer Out 775,000
ExpenseCategory: 81 • Charge Ins • Outs Total: 775,000
Fund: 245 • PD CAPITAL Total: 1,108,803 776,530 497,848 412,310 Traffic Safety
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 246 • TRAFFIC SAFETY FUND
ExpenseCategory: 10 • Personnel Services
246-421-170-103 Overtime 12,557 30,024 43,250 12,638 34,276 246-421-170-120 Benefits 961 2,297 3,310 961 2,630
246-421-170-121 Benefits - PE RS
ExpenseCategory: 10 • Personnel Services Total: 13,517 32,321 46,S60 13,599 36,906 ExpenseCategory: 20 • Supplies & Services
246-421-100-257 Travel & Training 5,000 5,000
246-421-170-257 Travel & Training 75 2,700 2,700
246-421-170-267 General Materials & Supplies 720 720
ExpenseCategory: 20 • Supplies & Services Total: 7S 8,420 5,000 3,420 ExpenseCategory: 70 • Capital Outlay
246-421-100-753 Specialized Equipment 38,656 54,262 51,000 246-421-170-753 Specialized Equipment
ExpenseCategory: 70 • Capital Outlay Total: 38,656 S4,262 51,000 Fund: 246 • TRAFFIC SAFETY FUND Total: 13,592 70,977 109,242 69,599 40,326 761
City of Los Banos
CFO Public Safety Police - Fund 290
Police - Department 421
General Services - Activity 100
Position Title(s)
Police Officer
Dispatcher
Total Salaries (IncJuding Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Reimbursement
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
4 1
CFD 2002-01 Public Safety Police
2025-2026 Department Detail
Personnel Services
Departmental Balance of
Salary Salary
Allocation Allocation
100%
100%
$500,552
$38,000
$65,746
$38,292
$114,228
$4,800
$4,500
$16,075
$0
$600
$2,503
$7,200
$291,944
$792,496
762
Police CFD
2022-2023 2023-2024 2024-202S 2024-202S 202S-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 290 - POLICE CFO 2002-01 FUND
ExpenseCategory: 10 - Personnel Services
290-421-100-101 Salaries 213,307 258,717 434,924 394,800 440,552 290-421-100-103 Overtime 38,725 43,374 59,783 69,700 60,000 290-421-100-120 Benefits 125,105 116,819 320,836 160,000 226,198 290-421-100-121 Benefits-PERS 20,956 24,734 67,663 55,000 65,746 ExpenseCategory: 10 - Personnel Services Total: 398,093 443,643 883,206 679,500 792,496 ExpenseCategory: 20 - Supplies & Services
290-421-100-231 Professional Services 3,673 3,519 4,000 2,457 4,000 290-421-100-236 Medical Services 500 500
290-421-100-238 Technical Services 25,000 22,500 20,000 290-421-100-250 Insurance 12,200 12,721 14,675 14,585 30,315 290-421-100-252 Communications 1,760 1,849 2,500 2,161 2,500 290-421-100-257 Travel & Training 1,335 970 2,820 2,600 3,000 290-421-100-262 Uniform Expense 1,903 654 4,000 3,800 4,000 290-421-100-267 General Materials & Supplies 1,129 1,680 1,679 1,500 290-421-100-273 Special Departmental Expense 375 375
290-429-100-240 I.T. Services 13,486
ExpenseCategory: 20 - Supplies & Services Total: 20,870 20,842 S5,S50 49,782 79,676 ExpenseCategory: 70 - Capital Outlay
290-421-100-753 Specialized Equipment 8,930 215,333 25,000 ExpenseCategory: 70 - Capital Outlay Total: 8,930 215,333 25,000 Fund: 290- POLICE CFO 2002-01 FUND Total: 427,894 679,819 938,756 729,282 897,172 763
Police Station
2022-2023 2023-2024 '2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 323- POLICE STATION
ExpenseCategory: 70 - Capital Outlay
323-421-100-720 Buildings & Structures 17,211,688 5,620,961 323-421-100-740 Miscellaneous Equipment 36,460 91,056
323-421-100-770 Computer Equipment 328,485 73,230
323-421-100-780 Furnitures & Fixtures 11,617 784,586
ExpenseCategory: 70 - Capital Outlay Total: 17,588,250 6,569,833 ExpenseCategory: 82 - Interest - Debt Service
323-421-100-822 Rental Payments
323-421-100-881 Interest/Loan Orignation Fee 308,000 308,000 ExpenseCategory: 82 - Interest - Debt Service Total: 308,000 308,000 ExpenseCategory: 00 - Transfer Out
323-498-000-000 Transfer Out 1,000,000 956,000
Expensecategory: 00 - Transfer Out Total: 1,000,000 956,000 Fund: 323 - POLICE STATION Total: 17,896,250 6,877,833 1,000,000 956,000 764
Fire/Building
765
Fire/Building Department
Fire Chief
Paul Tualla
Volunteer Fire
Depart1nent -- Career Fire
Department
I
Fire Operations
• Suppression
• Rescue
• Hazardous Materials
• Training
• Facility & Equipment
Maintenance
Fire Prevention
• Public Education
• Business Occupancy
Inspections
• Plan Review
• Weed Abatement
I
Building/Code
Operations
• Building Permits
• Plan Check
• Inspections
• Zoning
• Blight
766
City of Los Banos
General Fund - Fund 100
Fire - Department 422
General Services - Activity 100
Position Title(s)
Fire Chief
Assistant Fire Chief
Battalion Chief
Fire Captain
Fire Engineer
Fire Fighter
Administrative Coordinator
Admin Clerk I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
OPEB
Health Reirnbursmenet
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
1 2
2 1
1 1
Departmental
Salary
Allocation
90%
100%
30%
100%
100%
100%
100%
50%
Fire
2025-2026 Department Detail
Personnel Services
Building
Balance of
Salary
Allocation
Public Safety Augmentation-Fire
Public Safety Augmentation-Fire
$1,097,011
$86,000
$324,785
$83,921
$189,752
$24,756
$12,000
$73,400
$1,044
$5,485
$12,528
$813,671
$1,910,682
767
Fire
[osBanos
2022-2023 2023-2024 2024-2025 2024-2025 ·2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 - GENERAL FUND FIRE
ExpenseCategory: 10 - Personnel Services
100-422-100-101 Salaries 513,977 679,182 866,943 877,000 1,048,011 100-422-100-103 Overtime 96,023 136,270 148,829 196,955 49,000 100-422-100-120 Benefits 287,577 340,905 453,117 400,000 488,886 100-422-100-121 Benefits-PERS 157,587 218,666 251,167 265,000 324,785 ExpenseCategory: 10 - Personnel Services Total: 1,055,164 1,375,023 1,720,055 1,738,955 1,910,682 ExpenseCategory: 20 - Supplies & Services
100-422-100-201 Grounds Maintenance 2,494 460 2,500 2,500 3,000 100-422-100-202 Fleet Repair & Maintenance 33,000 41,031 50,431 50,431 49,950 100-422-100-203 Equipment Repair & Maintenar 40,741 26,229 37,000 105,569 50,000 100-422-100-204 Fleet Services 49,352 65,828 112,993 112,993 90,720 100-422-100-205 Facility Maintenance 49,024 90,042 154,651 154,651 203,705 100-422-100-214 Building/Structure Maint. 15,000
100-422-100-231 Professional Services 53,152 17,134 36,000 35,000 60,000 100-422-100-236 Medical Services 6,361 2,565 10,000 5,500 10,000 100-422-100-237 Recruitment 11,428 31,352 25,000 12,500 25,000 100-422-100-238 Technical Services 10,220 5,314 26,000 26,000 40,000 100-422-100-240 I.T. Services 38,965 39,170 80,309 80,309 11,987 100-422-100-250 Insurance 110,490 128,320 145,101 144,600 179,605 100-422-100-252 Communications 19,663 31,525 25,000 25,000 30,000 100-422-100-257 Travel & Training 6,819 13,550 29,000 22,000 15,675 100-422-100-258 Tuition Reimbursement 18,000
100-422-100-259 Community Promotion 5,490 7,432 10,000 8,500 10,000 100-422-100-260 Office Supplies 5,024 5,392 6,400 6,400 8,000 100-422-100-262 Uniform Expense 15,158 11,791 15,000 9,500 15,000 100-422-100-264 Electricity & Gas 52,986 44,545 50,500 55,716 60,000 100-422-100-265 Gasoline & Oil 39,205 39,899 54,000 50,000 55,000 100-422-100-267 General Materials & Supplies 2,979 1,640 7,600 7,600 12,000 100-422-100-270 Special Programs 24,059 25,000
100-422-100-273 Special Departmental Exp. 21,244 13,544 32,000 25,500 35,000 100-422-100-27 4 Special Activities 8,193 4,494 18,000 12,500 22,000 100-422-100-275 Bad Debt Expense 358
ExpenseCategory: 20 - Supplies & Services Total: 582,348 645,315 927,485 952,769 1,044,642 ExpenseCategory: 70 - Capital Outlay
100-42 2-100- 720 Building & Structures 18,900 85,000
100-422-100-740 Miscellaneous Equipment 2,912 22,620 62,000 62,000 100-422-100-750 Vehicles 122,000 115,466
100-422-100-752 Communication Equipment 3,992 4,000 4,000 17,000 100-422-100-7 53 Specialized Equipment 29,000 36,000 53,500 53,500 100-422-100-7~5 Specialized Vehciles 182,168 14,800
100-422-100-770 Computer Equipment 1,098 35,669 24,312
ExpenseCategory: 70 - Capital Outlay Total: 35,903 260,786 362,169 249,766 41,312 ExpenseCategory: 82 - Interest - Debt Service
100-422-100-881 Interest - Leases/Loans 1,036 574
ExpenseCategory: 82 - Interest - Debt Service Total: 1,036 574 Fund: 100 - GENERAL FUND FIRE Total: 1,674,450 2,281,697 3,009,709 2,941,491 2,996,636 768
City of Los Banos
Fire Measure H- Fund 101
Fire - Department 422
Measure H - Activity 290
Position Title(s)
Battalion Chief
Fire Engineer
Fire Fighter
Total Salaries ( Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Reimb
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
2 Departmental
Salary
Allocation
100%
100%
100%
Fire Measure H
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
$450,027
$45,000
$67,036
$34,427
$128,318
$0
$3,600
$12,860
$0
$480
$2,250
$5,760
$299,732
$749,759
769
tosBanos
Fund: 100 • GENERAL FUND FIRE
ExpenseCategory: 10 - Personnel Services
100-422-290-101
100-422-290-103
100-422-290-120
100-422-290-121
Salaries
Overtime
Benefits
Benefits-PE RS
Expensecategory: 10 - Personnel Services Total:
ExpenseCategory: 20 - Supplies & Services
100-422-290-231
100-422-290-236
100-422-290-237
100-422-290-250
100-422-290-252
100-422-290-257
100-422-290-262
100-422-290-267
100-422-290-273
Professional Services
Medical Services
Recruitment
Insurance
Communications
Travel & Training
Uniform Expense
General Material & Supplies
Specia I Dept Expense
ExpenseCategory: 20 - Supplies & Services Total:
ExpenseCategory: 70 - Capital Outlay
100-422-290-752
100-422-290-753
Communication Equipment
Specialized Equipment
ExpenseCategory: 70 • Capital Outlay Total:
2022-2023 2023-2024
Total Activity Total Activity
157,634
47,082
76,532
13,629
294,878
787
535
15 7,851
156
2,948
105
973
4,343
17,713
43,362
57,000
100,362
Measure H Fire
2024-2025
Total Budget
2024-2025
ESTYE
2025-2026
REQT
770
Measure H Fire
t:osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 101- MEASURE H
Expensecategory: 10 - Personnel Services
101-422-290-101 Salaries 239,230 248,066 220,000 420,027 101-422-290-103 Overtime 31,548 49,297 48,600 30,000
101-422- 290-120 Benefits 125,190 159,844 130,000 232,696 101-422-290-121 Benefits-PERS 34,755 40,605 32,500 67,036 Expensecategory: 10 - Personnel Services Total: 430,724 497,812 431,100 749,759 ExpenseCategory: 20 - Supplies & Services
101-422-290-203 Equipment Repair & Maint 14,000 14,000 16,000 101-422-290-231 Professional Services 1,160 2,500 2,500 10,000 101-422-290-236 Medical Services 2,382 4,500 3,850 4,500 101-422-290-237 Recruitment 135 5,000 2,550 5,000
101-422-290-238 Technical Services 19,500 11,000 12,500 15,000 101-422-290-240 I.T. Services 4,495
101-422-290-250 Insurance 11,908 14,624 14,539 18,240
101-422-290-252 Communications 2,665 7,500 7,500 10,000 101-422-290-257 Travel & Training 1,754 5,500 5,500 6,543 101-422-290-258 Tuition Reimbursement 9,000 6,000
101-422-290-262 Uniform Expense 1,840 2,000 2,000 9,000 101-422-290-267 General Materials & Supplies 3,400 8,000 7,500 12,000 101-422-290-273 Special Dept Expense 192 4,000 4,000
101-422-290-274 Subscriptions 54,000
ExpenseCategory: 20 - Supplies & Services Total: 44,936 87,624 72,439 174,778 ExpenseCategory: 70 - capital Outlay
101-422-290-752 Communication Equipment 28,500 28,300
101-422-290-753 Specialized Equipment 7,558 116,553 33,000 35,000 ExpenseCategory: 70 - Capital Outlay Total: 7,558 145,053 61,300 35,000 Fund: 101- MEASURE H Total: 483,217 730,489 564,839 959,537 771
City of Los Banos
General Fund - Fund 100
Building - Department 424
General Services - Activity 100
Position Title(s)
Fire Chief
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
Departmental
Salary
Allocation
10%
Building
2025-2026 Department Detail
Personnel Services
Fire
Balance of
Salary
Allocation
$21,107
$1,800
$5,070
$1,615
$1 ,265
$322
16,181
$12
$106
$144
$26,514
$47,621
772
Building
tbs Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 - GENERAL FUND FIRE
ExpenseCategory: 10 - Personnel Services
100-424-100-101 Salaries 18,S63 19,754 20,333 19,400 21,107 100-424-100-120 Benefits 18,121 19,168 3,940 17,000 21,444 100-4 24-100-121 Benefits-PERS 3,098 5,157 5,075 6,000 5,070 ExpenseCategory: 10 - Personnel Services Total: 39,782 44,080 29,349 42,400 47,621 ExpenseCategory: 20 - Supplies & Services
100-424-100-231 Professional Services 1,199 6,500 3,500 8,000 100-424-100-238 Technical Services 670,519 1,128,444 700,000 1,205,000 1,000,000 100-424-100-250 Insurance 445 463 545 538 660
100-424-100-251 Memberships & Dues 1,000 1,000 1,000
100-4 24-100 252 Communications 230 454 300 380 450
100-424-100·260 Office Supplies 202 739 1,500 1,500 1,000 100-424-100-274 Books & Periodicals 240 2,500 1,000 1,000 ExpenseCategory: 20 - Supplies & Services Total: 671,395 1,131,541 712,345 1,212,918 1,012,110 ExpenseCategory: 82 - Interest - Debt Service
100-424-100-881 Interest - Leases/Loans 441 244
ExpenseCategory: 82 - Interest - Debt Service Total: 441 244 Fund: 100 - GENERAL FUND Total: 711,618 1,175,864 741,693 1,2S5,318 1,059,731 773
City of Los Banos
Public Safety Augmentation-Fire - Fund 238
Fire - Department 422
General Services - Activity 100
Position Title(s~
Battalion Chief
Fire Captain
Fire Engineer
Fire Fighter
Adrnin Clerk I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
3 3
1 Departmental
Salary
Allocation
70%
100%
100%
100%
50%
Public Safety Augmentation- Fire
2025-2026 Department Detail
Personnel Services
Fire
Fire
Balance of
Salary
Allocation
$920,637
$64,000
$300,283
$70,429
$205,372
$26,363
$33,762
$984
$4,603
$11 ,808
$717,604
$1,638,241
774
Fire Public Safety Augmentation
tosBanos
2022-2023 2023-2024. 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget E5TYE REQT
Fund: 238 • FIRE AUGMENTATION
ExpenseCategory: 10 - Personnel Services
238-422-100-101 Salaries 498,754 616,782 623,559 679,165 852,137 238-422-100-103 Overtime 209,547 150,026 193,360 234,350 68,500 238-422-100-120 Benefits 268,680 305,837 405,545 355,000 417,321 238-422-100-121 Benefits-PERS 168,548 198,155 182,193 238,000 300,283 ExpenseCategory: 10 • Personnel Services Total: 1,145,529 1,270,800 1,404,657 1,506,515 1,638,241 ExpenseCategory: 20 • Supplies & Services
238-422-100-203 Equipment Repair & Maintenar 3,196 1,569 4,500 4,250 9,000 238-422-100-205 Facility Maintenance 3,813 230 8,699 8,700 238-422-100-23] Professional Services 2,792 2,706 3,000 3,000 6,000 238-422-100-236 Medical Services 1,246 5,060 9,000 5,900 10,000 238-422-100-237 Recruitment 3,305 65 5,000 3,500 5,000
238-422-100-240 I.T. Services 12,846 13,124 26,909 23,669 11,987 238-422-100-252 Communications 1,220 4,237 8,100 7,800 10,000 238-422-100- 25 7 Travel & Training 8,276 14,535 3,500 3,500 16,403 238-422-100-258 Tuition Reimbursement 22,500 4,446 22,500 238-422-100-260 Office Supplies 3,600 818 5,200 4,900 6,000 238-422-100-262 Uniform Expense 8,799 5,423 12,000 10,500 17,000 238-422-100-267 General Materials & Supplies 2,748 942 12,285 11,500 13,000 238-422-100-270 Special Programs 9,000 3,532 9,000 5,950 9,000 238-422-100-273 Special Departmental Expenses 500 259 1,200 1,200 1,200 ExpenseCategory: 20 • Supplies & Services Total: 61,342 52,499 130,893 98,815 137,090 ExpenseCategory: 70 • capital Outlay
238-422-100-720 Building & Structures 130,000 98,000 183,000 238-422-100-740 Miscellaneous Equipment 5,784 1,200 14,117 238-422-100-750 Vehicles 19,764 64,936
238-422-100-753 Specialized Equipment 13,996 12,661 58,000 57,800 93,123 238-422-100-755 Specialized Vehicle
238-422-100-770 Computer Equipment 10,000 10,000 10,000 ExpenseCategory: 70 - Capital Outlay Total: 13,996 168,209 167,200 67,800 365,176 Fund: 238 • FIRE AUGMENTATION Total: 1,220,866 1,491,509 1,702,751 1,673,130 2,140,507 775
City of Los Banos
CFD 2002-01 Public Safety Fire - Fund 291
Fire - Department 422
General Services - Activity 100
Position Title(s)
Fire Captain
Total Salaries ( Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
OPEB
Retirees Health Insurance
Life Insurance
Unemployrrientinsurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
4 CFD 2002-01 Public Safetv Fire
2025-2026 Department Detail
Personnel Services
Departmental
Salary
Allocation
100%
Balance of
Salary
Allocation
$539,054
$38,000
$263,784
$41,238
$108,175
$12,860
$0
$480
$2,695
$5,760
$472,992
$1,012,046
776
l'.osBanos
Fund: 243 - FIRE CAPITAL IMPROVEMENT
ExpenseCategory: 70 - capital Outlay
243-422-100-740
243-422-100-750
243-422-100-753
243-422-100-755
Miscellaneous Equipment
Vehicles
Specialized Equipment
Specialized Vehicles
243-422-100-770 Computer Equipment
ExpenseCategory: 70 - Capital Outlay Total:
ExpenseCategory: 00 - Transfer Out
243-498-000-000 Transfer Out
ExpenseCategory: 00 - Transfer Out Total:
Fund: 243 - FIRE CAPITAL IMPROVEMENT Total:
Fund: 291- FIRE CFD 2002-01 FUND
ExpenseCategory: 10 - Personnel Services
291-422-100-101 Salaries
291-422-100-103 Overtime
291-422-100-120 Benefits
291-422-100-121 Benefits-PE RS
ExpenseCategory: 10 - Personnel Services Total:
ExpenseCategory: 20 - Supplies & Services
291-422-100-231 Professional Services
291-422-100-236 Medical Services
291-422-100-237 Recruitment
291-422-100-240 LT. Services
291-422-100-250 Insurance
291-422-100-252 Communications
291-422-100-257 Travel & Training
291-422-100-258 Tuition Reimbursement
291-422-100-262 Uniform Expense
291-422-100-267 General Material & Supplies
291-422-100-273 Special Departmental Expense
ExpenseCategory: 20 - Supplies & Services Total:
ExpenseCategory: 70 - Capital Outlay
291-422-100-753 Specialized Equipment
ExpenseCategory: 70 - Capital Outlay Total:
Fund: 291- FIRE CFD 2002-01 FUND Total:
Fire Capital Improvement
2022~2023 2023-2024
Total Activity Total Activity
2022-2023
Total Activity
279,637
112,718
156,535
145,000
693,890
4,890
1,215
12,043
234
2,186
959
1,130
22,656
350,000
350,000
1,066,546
13,648
48,041
531,758
593,447
593,447
2023-2024
Total Activity
326,316
82,852
161,900
180,112
751,180
4,679
1,581
16,276
2,385
9,204
103
194
34,420
785,600
2024-2025
Total Budget
1,150,000
1,150,000
1,150,000
2024-2025
Total Budget
415,723
89,063
236,853
178,667
920,306
6,500
3,200
500
19,933
5,000
14,000
1,000
4,000
2,000
56,133
976,440
2024-2025
E5TYE
20·25-2026
REQT
30,883
142,064
36,877
35,688
245,512
245,512
Fire CFD
2024-2025 2025-2026
E5TYE REQT
400,600 499,054
97,575 40,000
190,000 209,208
220,000 263,784
908,175 1,012,046
5,900 6,500
3,200 6,400
500
5,994
19,787 24,880
4,100 5,000
14,000 8,835
12,000
980 2,000
3,850 4,000
2,000 4,000
54,317 79,609
25,000
25,000
962,492 1,116,655
777
Fire Emergency Op Center
Los Banos
2022-2023 ·2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 322 - EMERGENCY OPERATIONS CENTER
ExpenseCategory: 70 - Capital Outlay
322-422-100-720 Building & Structures 36,856 250,000 500,000 2,000,000 ExpenseCategory: 70 - Capital Outlay Total: 36,856 250,000 500,000 2,000,000 Fund: 322- EMERGENCY OPERATIONS CENTER Total: 36,856 250,000 500,000 2,000,000 778
Parks &
Recreation
779
Parks and Recreation Department
Parks and Recreation Director
Joe Heim
I
Recreation
• Youth Services
• Adult Services
• Senior Services
• Special Programs
I
I
Park Maintenance
• Park Maintenance
• Urban Fores try
• Landscaping &
Lighting Districts
780
Recreation
781
City of Los Banos
General Fund - Fund 100
Recreation - Department 451
Recreational Services - Activity 240
Position Title(s)
Parks & Recreation Director
Recreation Supervisor
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Reimbursement
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
Departmental
Salary
Allocation
50%
100%
Recreation
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Maintenance
$383,911
$32,500
$15,176
$29,369
$45,551
$0
$1,350
$4,823
$4,045
$180
$14,756
$2,160
$149,910
$533,821
782
Recreation
[osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 • GENERAL FUND
ExpenseCategory: 10 • Personnel Services
100-451-240-101 Salaries 132,933 188,808 264,852 148,500 163,713 100-451-240-102 Part Time 183,475 194,829 219,198 202,300 219,198 100-451-240-103 Overtime 617 1,993 4,500 1,000
100-451-240-120 Benefits 102,697 121,872 130,098 109,473 134,734 100-451-240-121 Benefits-PERS 13,028 15,880 11,412 13,700 15,176 Expensecategory: 10 - Personnel Services Total: 432,749 523,382 630,060 473,973 533,821 ExpenseCategory: 20 - Supplies & Services
100-451-240-205 Facility Maintenance 28,668 81,594 121,788 121,788 177,105 100-451-240-213 Water Sewerage & Disp 3,592 3,986 4,800 4,800 5,200 100-451-240-214 Building/Structure Maint. 31,400 31,400 46,000 100-4S1-240-231 Professional Services 30,396 34,185 27,900 27,900 27,000 100-451-240-232 Credit Card Fees 18,844 20,179 22,000 22,000 25,000 100-451-240-236 Medical Services 309 120 400 400 400
100-451-240-237 Recruitment 4,45S 2,019 3,500 3,500 3,500 100-451-240-238 Technical Services 37,703 30,133 40,000 40,000 38,000 100-451-240-240 I.T. Services 21,067 21,270 43,602 43,602 6,493 100-451-240-250 Insurance 45,263 54,617 71,583 71,446 72,792 100-451-240-252 Communications 9,129 10,659 14,000 13,000 13,500 100-451-240-257 Travel & Training 3,668 3,888 8,000 8,000 12,500 100-451-240-258 Tuition Reimbursement 3,000
100-451-240-259 Meetings & Events 423 600 600 600
100-451-240-260 Office Supplies 18,247 34,451 26,000 26,000 26,000 100-451-240-264 Electricity & Gas 90,797 91,219 99,000 95,000 75,000 100-451-240-267 General Materials & Supplies 61,744 60,065 65,000 65,000 68,000 100-451-240-268 Building Maintenance 38,575 44,571 48,000 48,000 100-451-240-270 Special Programs 12,837 14,058 21,000 21,000 21,000 100-451-240-273 Special Departmental Expense 8,477 6,680 9,000 9,000 9,000 ExpenseCategory: 20 - Supplies & Services Total: 433,772 514,115 657,572 652,436 630,090 ExpenseCategory: 70 • Capital Outlay
100-451-240-720 Buildings & Structures 13,827 29,418 60,000 100-451-240-752 Communication Equipment 13,981
100-451-240-770 Computer Equipment 446
ExpenseCategory: 70 • Capital Outlay Total: 27,808 29,865 60,000 Fund: 100- GENERAL FUND Total: 894,329 1,067,362 1,347,632 1,126,409 1,163,911 783
City of Los Banos
Recreation Measure H - Fund 101
Recreation - Department 451
Measure H - Activity 290
Position Title(s)
Recreation Coordinator II
Recreation Coordinator I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Reimbursement
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemploym.entlnsurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 2
Recreation Measure H
2025-2026 Department Detail
Personnel Services
Departmental Balance of
Salary Salary
Allocation Allocation
100%
100%
$142,387
$7,600
$12,597
$10,893
$67,717
$0
$2,700
$9,645
$0
$360
$712
$4,320
$116,543
$258,930
784
Cos Banos
Fund: 100 - GENERAL FUND MEASURE H RECREATION
ExpenseCategory: 10 - Personnel Services
100-451-290-101
100-451-290-103
100-451-290-120
100-451-290-121
Salaries
Overtime
Benefits
Benefits-PERS
Expensecategory: 10 - Personnel Services Total:
ExpenseCategory: 20 - Supplies & Services
100-451-290-205
100-451-290-231
100-451-290-236
100-451-290-237
100-451-290-250
100-451-290-252
100-451-290-257
100-451-290-260
100-451-290-267
100-451-290-270
100-451-290-273
Facility Maintenance
Professional Services
Medical Services
Recruitment
Insurance
Communications
Travel & Training
Office Supplies
General Material & Supplies
Special Programs
Special Dept. Expense
ExpenseCategory: 20 - Supplies & Services Total:
ExpenseCategory: 70 - Capital Outlay
100-451-290-717
100-451-290-747
Landscape & Irrigation
Park & Playground Equipment
100-451-290-753 Specialized Equipment
Expensecategory: 70 - Capital Outlay Total:
Fund: 100 - GENERAL FUND Measure H Recreation Total:
2022-2023 2023-2024
Total Activity Total Activity
37,067
3,049
34,559
3,241
77,916
69,703
695
3,739
7,298
2,538
3,115
5,792
83,707
23,937
200,523
25,000
127,382
20,947
173,329
451,768
Measure H Recreation
2024-2025
Total Budget
2024-2025
ESTYE
2025-2026
REQT
785
Measure H Recreation
[osBanos
2022-2023 2023-2024 2024-2025 2024"2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 101- MEASURE H RECREATION
ExpenseCategory: 10 • Personnel Services
101-451-290-101 Salaries 59,258 87,989 61,518 135,887
101-451-290-103 Overtime 15,609 10,500 6,500 6,500
101-451-290-120 Benefits 57,292 68,741 59,550 103,946
101-451-290-121 Benefits-PERS 6,928 7,197 5,400 12,597
ExpenseCategory: 10 - Personnel Services Total: 139,087 174,427 132,968 258,930 ExpenseCategory: 20 - Supplies & Services
101-451-290-205 Facility Maintenance 195,352 212,646
101-451-290-214 Building/Structure Maint. 201,200 160,000 80,000 101-451-290-231 Professional Services 8,000 6,000 9,200 101-451-290-236 Medical Services 230 300 300 300
101-451-290-237 Recruitment 49 700 700 700
101-451-290-240 I.T. Services 8,990
101-451-290-250 Insurance 7,621 9,456 9,421 11,745
101-451-290-252 Communications 8,613 10,000 10,000 9,500 101-451-290-257 Travel & Training 3,832 5,000 5,000 9,500 101-451-290-260 Office Supplies 1,796 3,000 1,500 1,500 101-451-290-267 General Materials & Supplies 20,476 20,000 20,000 7,500 101-451-290-270 Special Programs 144,321 105,000 105,000 95,000 101-451-290-273 Specia I Dept Expense 70,428 50,000 30,000 65,000 ExpenseCategory: 20 - Supplies & Services Total: 452,718 625,302 347,921 298,935 ExpenseCategory: 70 • Capital Outlay
101-451-290-717 Landscape & Irrigation 327,312 35,000 30,000 101-451-290-718 Sidewalk Improvements 269,346
101-451-290-720 Building & Structures 71,091 87,000 21,989 101-451-290-740 Miscellaneous Equipment 54,680 8,000
101-451-290-747 Park & Playground Equipment 406,057 264,500 264,500 101-451-290-753 Specialized Equipment 22,531 60,000 60,000 325,000 ExpenseCategory: 70 - Capital Outlay Total: 1,151,018 454,500 376,489 325,000 Fund: 101- MEASURE H RECREATION Total: 1,742,823 1,254,229 857,378 882,865 786
tosBanos
Fund: 244 • COMMUNITY CENTER FEE
ExpenseCategory: 70 - Capital Outlay
244-410-100-717
244-410-100-720
244-410-100-752
Landscape & Irrigation
Building & Structures
Communication Equipment
244-410-100-753 Specialized Equipment
ExpenseCategory: 70 - Capital Outlay Total:
Fund: 244 - COMMUNITY CENTER FEE Total:
Community Center Fee
2022-2023 2023-2024
Total Activity Total Activity
654,060
34,909
10,650
699,619
699,619
11,614
11,614
11,614
2024-2025
Total Budget
155,000
155,000
155,000
2024-2025
E5TYE
154,996
154,996
154,996
2025-2026
REQT
30,000
60,000
90,000
90,000
787
Maintenance
788
City of Los Banos
General Fund - Fund 100
Maintenance - Department 452
General Services - Activity 100
Position Title(s)
Parks & Recreation Director
Administrative Coordinator
Foreman
Maintenance Worker III
Maintenance Worker II
Maintenance Worker I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
2 3
Departmental
Salary
Allocation
50%
100%
100%
100%
100%
100%
Maintenance
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Recreation
$676,035
$52,500
$165,536
$51 ,717
$204,458
$5,850
$27,328
$67,431
$1,020
$3,380
$12,240
$591,459
$1,267,494
789
City of Los Banos
General Fund - Fund 100
Maintenance - Department 452
Park Maintenance - Activity 200
Position Title(s)
Maintenance II
Maintenance I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 Departmental
Salary
Allocation
100%
100%
Maintenance
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
$139,028
$15,000
$98,847
$10,636
$67,717
$0
$6,430
$0
$240
$8,323
$2,880
$210,073
$349,101
790
Maintenance
[o's Banos
2022•2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 • GENERAL FUND MAINTENANCE
ExpenseCategory: 10 - Personnel Services
100-452-100-101 Salaries 455,384 488,019 591,405 563,500 601,195 100-452-100-102 Part Time 36,720 39,006 42,840 40,125 42,840 100-452-100-103 Overtime 34,896 40,109 28,903 28,902 32,000 100-452-100-104 Part Time-LLD's 31,800
100-452-100-120 Benefits 287,979 283,527 274,720 353,000 425,923 100-452-100-121 Benefits-PERS 114,491 125,585 88,758 137,120 165,536 ExpenseCategory: 10 - Personnel Services Total: 929,470 976,245 1,058,425 1,122,647 1,267,494 ExpenseCategory: 20 - Supplies & Services
100-452-100-202 Fleet Repair & Maintenance 4,950 5,129 5,328 5,328 4,921 100-452-100-204 Fleet Services 7,403 8,977 11,625 11,625 16,75S 100-452-100-205 Facility Maintenance 36,112 85,668 131,454 131,454 261,341 100-452-100-213 Water Sewerage & Disposal 11,909 22,983 63,000 63,000 72,000 100-452-100-214 Building/Structure Maint. 74,200 74,200 70,000 100-452-100-231 Professional Services 206,363 207,342 225,711 219,043 224,958 100-452-100-236 Medical Services 1,240 1,093 2,700 2,700 3,000 100-452-100-237 Recruitment 1,338 1,637 1,600 1,600 1,600 100-452-100-238 Technical Services 64,169 97,695 235,000 235,000 235,000 100-452-100-240 I.T. Services 8,469 8,551 17,528 17,528 11,488 100-452-100-250 Insurance 57,253 64,565 66,544 66,279 99,736 100-452-100-252 Communications 6,962 6,712 13,000 8,000 9,800 100-452-100-257 Travel & Training 4,751 2,965 14,200 14,200 17,000 100-452-100-259 Meetings & Events 428 600 600 600
100-452-100-260 Office Supplies 1,240 2,250 2,500 2,500 2,000 100-452-100-262 Uniform Expense 6,321 8,010 9,000 9,000 11,000 100-452-100-264 Electricity & Gas 85,413 111,287 118,000 125,000 136,000 100-452-100-265 Gasoline & Oil 12,600 13,870 14,385 14,385 12,880 100-452-100-267 General Materials & Supplies 33,913 46,033 45,000 45,000 42,000 100-452-100-273 Special Departmental Exp. 42,997 101,164 90,000 90,000 80,000 ExpenseCategory: 20 - Supplies & Services Total: 593,403 796,358 1,141,375 1,136,442 1,312,079 ExpenseCategory: 70 - Capital Outlay
100-452-100-717 Landscape & Irrigation 70,000 50,000 60,000 100-452-100-718 Sidewalk Improvements 45,000
100-452-100-720 Building & Structures 11,636 5,775 40,000 33,000 20,000 100-452-100-726 Misc Improvements 21,500 28,500
100-452-100-740 Miscellaneous Equipment 10,000
100-452-100-747 Park & Playground Equipment 65,000 30,000 30,000 100-452-100-750 Vehicles 116,232 115,000 114,677 350,000 100-452-100-753 Specialized Equipment 69,047 12,213
100-452-100-755 Specialized Vehicles 186,202
100-452-100-770 Computer Equipment 179
ExpenseCategory: 70 - Capital Outlay Total: 266,886 209,399 276,500 256,177 475,000 ExpenseCategory: 81 • Charge Ins - Outs
100-452-100-825 Charge-Out (784,526) (802,910) (1,173,924) (940,093) (1,172,972) ExpenseCategory: 81 - Charge Ins - Outs Total: (784,526) (802,910} (1,173,924} (940,093) (1,172,972) 791
ExpenseCategory: 10 - Personnel Services - Special Services 100-452-200-101 Salaries 110,294 115,828 217,625 126,366 130,028 100-452-200-103 Overtime 582 2,005 9,843 9,843 9,000
100-452-200-104 Part Time-LLDs 8,500
100-452-200-120 Benefits 91,888 81,179 138,507 91,700 111,226 100-452-200-121 Benefits-PE RS 39,175 39,889 48,143 85,500 98,847 :ategory: 10 - Personnel Services - Special Services Total: 241,939 238,901 422,618 313,409 349,101 Fund: 100 - GENERAL FUND MAINTENANCE Total: 1,247,171 1,417,993 1,724,994 1,888,581 2,230,702 792
[o's Banos
Fund: 250 - LB PARK IMPACT FUND
ExpenseCategory: 20 - Supplies & Services
250-454-220-231 Professional Services
ExpenseCategory: 20- Supplies & Services Total:
ExpenseCategory: 70 - Capital Outlay
250-4S4-220-717 Landscape & Irrigation
2S0-454-220-720 Building & Structures
250-4S4-220-721 Street Trees
250-454-220-726 Misc Improvements
2S0-4S4-220-7S3 Specialized Equipment
ExpenseCategory: 70 - Capital Outlay Total:
Fund: 250 - LB PARK IMPACT FUND Total:
[o's Banos
Fund: 251 - MISSION VILLAGE NORTH
ExpenseCategory: 00 - Transfer Out
Los Banos Park Impact
2022-2023 2023-2024 2024-2025 2024-2025
Total Activity Total Activity Total Budget ESTYE
101
101
37,908 634,91S 160,000 160,000
549,381 0 0 0
2,750 5,100 0 0
0 0 0 0
5,949 0 445,000 418,000
595,989 640,015 605,000 578,000
595,989 640,116 605,000 578,000
Mission Village North
2022-2023 2023-2024
Total Activity Total Activity
2024-2025
Total Budget
2024-2025
ESTYE
2025-2026
REQT
100,000
100,000
990,130
0 0
1,301,328
22,000
2,313,458
2,413,458
Park
2025-2026
REQT
251-498-000-000 Transfer Out 135,471 3 183
ExpenseCategory: 00 - Transfer Out Total: 135,471 3,183 Fund: 251 - MISSION VILLAGE NORTH Total: ------------------------------ 135,471 3,183 Fund: 2S3 - REGENCY PARK ESTATES
ExpenseCategory: 00 - Transfer Out
253-498-000-000 Transfer Out
ExpenseCategory: 00 - Transfer Out Total:
Fund: 253 - REGENCY PARK ESTATES Total:
Fund: 255 - VINEYARD PARK FUND
ExpenseCategory: 00 - Transfer Out
255-498-000-000 Transfer Out
ExpenseCategory: 00 - Transfer Out Total:
Fund: 255 - VINEYARD PARK FUND Total:
2022-2023 2023-2024
Total Activity Total Activity
144,641
144,641
144,641
2022-2023 2023-2024
Total Activity Total Activity
16,821
16,821
16,821
Regency Park Estates
2024-2025
Total Budget
2024-2025
Total Budget
2024-2025
ESTYE
202S-2026
REQT
3,392
3,392
3,392
Vineyard Park
2024-2025
ESTYE
2025-2026
REQT
394
394
394
793
Fund: 256 - MEADOWLANDS PARK
ExpenseCategory: 00 - Transfer Out
256-498-000-000 Transfer Out
Expensecategory: 00 - Transfer Out Total:
Fund: 256 - MEADOWLANDS PARK Total:
Fund: 257 • MISSION ESTATES PARK
Expensecategory: 00 - Transfer Out
257-498-000-000 Transfer Out
ExpenseCategory: 00 - Transfer Out Total:
Fund: 257 - MISSION ESTATES PARK Total:
Fund: 258 • STONE CREEK PARK FUND
ExpenseCategory: 00 - Transfer Out
258-498-000-000 Transfer Out
ExpenseCategory: 00 - Transfer Out Total:
Fund: 258 - STONE CREEK PARK FUND Total:
Fund: 259 - ORCHARD TERRACE PARK
Expensecategory: 00 - Transfer Out
259-498-000-000 Transfer Out
Expensecategory: 00 - Transfer Out Total:
Fund: 259 • ORCHARD TERRACE PARK Total:
Fund: 260 • SUNRISE RANCH PARK
ExpenseCategory: 70 • Capital Outlay
260-454-220-717 Landscape & Irrigation
Expensecategory: 70 - Capital Outlay Total:
Fund: 260 • SUNRISE RANCH PARK Total:
2022-2023 2023-2024
Total Activity Total Activity
2022-2023 2023-2024
Total Activity Total Activity
1 273,709
1,273,709
1,273,709
2022-2023 2023-2024
Total Activity Total Activity
92,385
92,385
92,385
2022-2023 2023-2024
Total Activity Total Activity
6,111
6,111
6,111
2022-2023 2023-2024
Total Activity Total Activity
90,031
90,031
90,031
Meadowlands Park
2024-2025
Total Budget
2024~2025
ESTYE
2025-2026
REQT
1,182,093
1,182,093
1,182,093
Mission Estates Park
2024-2025
Total Budget
2024-2025
ESTYE
2025-2026
REQT
29,951
29,951
29,951
Stonecreek Park
2024-2025
Total Budget
2024-2025
ESTYE
2025-2026
REQT
2,160
2,160
2,160
Orchard Terrace Park
2024-2025
Total Budget
2024-2025
Total Budget
1,338,959
1,338,959
1,338,959
2024-2025
ESTYE
2025-2026
REQT
143
143
143
Sunrise Ranch
2024-2025 2025-2026
ESTYE REQT
1,279,624 59,335
1,279,624 59,335
1,279,624 59,335
794
Fund: 261 - SHAUNESSY VILLAGE
ExpenseCategory: 70 - Capital Outlay
261-454-220-717 Landscape & Irrigation
ExpenseCategory: 70 - Capital Outlay Total:
Fund: 261 - SHAUNESSY VILLAGE Total:
Fund: 297 - THE VILLAS PARK FUND
ExpenseCategory: 00 - Transfer Out
297-498-000-000 Transfer Out
Expensecategory: 00 - Transfer Out Total:
ExpenseCategory: 70 - Capital Outlay
297-454-220-720 Building & Structures
ExpenseCategory: 70 - Capital Outlay Total:
Fund: 297 - THE VILLAS PARK FUND Total:
Shaunessy Village
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
82,182 20,464 1077,978 685,707 444,640
82,182 20,464 1,077,978 685,707 444,640
82,182 20,464 1,077,978 685,707 444,640
The Villas Park
2022-2023 2023-2024 2024-2025
Total Activity Total Activity Total Budget
446,294
446,294
446,294
2024-2025
ESTYE
2025-2026
REQT
2,106,841
2,106,841
2,106,841
795
Assesstnent
Districts
796
Ranchwood LLD 1
tosBanos
2022-2023 2023-2024 2024-2025 2024-2025 • 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 271- RANCHWOOD EST AD#l
ExpenseCategory: 20 • Supplies & Services
271-458-200-202 Fleet Repair & Maintenance 2,624 2,172 1,089 1,089 1,233 271-458-200-204 Fleet Services 3,925 3,802 6,163 6,163 5,608 271-458-200-210 Sidewalk Maintenance 1,385 1,500 1,024 1,000 271-458-200-213 Water Sewerage & Disposal 64,583 80,923 83,000 83,000 90,000 271-458-200-220 Landscape Maintenance 10,305 39,504 39,505 39,505 40,571 271-458-200-221 Park Maintenance 72,599 69,394 65,400 65,400 67,000 271-458-200-223 Storm Drain Maintenance 199 7,189 500 500 500 271-458-200-224 Street Sign Maintenance 1,491 1,459 1,000 1,000 4,000 271-458-200-225 Street Tree Maintenance 730 5,000 5,000 5,000 20,000 271-4S8-200-226 Fence Maintenance 485 500 1,000 1,000 600 271-458-200-230 Administrative Services 20,430 22,668 23,699 23,224 24,768 271-458-200-231 Professional Services 54,587 41,360 41,340 41,350 42,456 271-458-200-238 Technical Services 1,250 1,500
271-458-200-263 Street Light Maintenance 5,000 4,992 5,500 2,500 2,000 271-458-200-264 Electricity & Gas 36,095 34,785 39,000 35,000 43,000 271-458-200-265 Gasoline & Oil 4,405 3,185 3,416 3,416 4,088 ExpenseCategory: 20 • Supplies & Services Total: 278,843 318,182 318,612 309,171 346,824 ExpenseCategory: 70 - Capital Outlay
271-458-200-714 Storm Drain Improvements 15,242 18,000 17,384 271-458-200-717 Landscape & Irrigation 39,947 70,000
271-458-200-718 Sidewalk Improvement 30,000
271-458-200-720 Building & Structures 15,000 300,000 276,534 271-458-200-726 Misc Improvement 80,000
271-458-200-747 Park & Playground Equipment 104,000 14,600 14,577 ExpenseCategory: 70 - Capital Outlay Total: 15,242 158,947 332,600 308,495 180,000 ExpenseCategory: 81 - Charge Ins - Outs
271-458-200-820 Charge In 172,596 181,716 202,971 202,971 199,406 ExpenseCategory: 81 - Charge Ins - Outs Total: 172,596 181,716 202,971 202,971 199,406 Fund: 271 • RANCHWOOD EST AD#l Total: 466,681 658,845 854,183 820,637 726,230 797
Cresthills LLD 2
Cos Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 272 • CRESTHILLS AD#2 FUND
ExpenseCategory: 20 - Supplies & Services
272-458-200-202 Fleet Repair & Maintenance 656 542 272 272 257 272-458-200-204 Fleet Services 982 987 1,541 1,541 1,172 272-458-200-210 Sidewalk Maintenance 234 1,500 1,427 1,000 272-458-200-213 Water Sewerage & Disposal 10,701 13,065 17,000 17,000 19,000 272-458-200-220 Landscape Maintenance 45 4,032 4,032 4,032 4,141 272-458-200-221 Park Maintenance 19,508 24,811 21,000 21,000 20,000 272-458-200-223 Storm Drain Maintenance 200 81 500 500 500 272-458-200-224 Street Sign Maintenance 997 994 500 408 300 272-458-200-225 Street Tree Maintenance 2,000 2,000 5,000 272-458-200-226 Fence Maintenance 200
272-458-200-230 Administrative Services 4,051 4,652 5,443 5,353 5,574 272-458-200-231 Professional Services 10,914 7,219 7,220 7,220 7,414 272-458-200-238 Technical Services 1,250 1,500
272-458-200-263 Street Light Maintenance 492 496 500 200 500 272-458-200-264 Electricity & Gas 8,306 10,664 12,000 13,500 15,500 272-458-200-265 Gasoline & Oil 1,101 760 854 854 854
ExpenseCategory: 20 • Supplies & Services Total: 58,188 69,553 75,862 75,307 81,412 ExpenseCategory: 70 - Capital Outlay
272-458-200-717 Landscape & Irrigation 40,000 40,000
272-458-200-747 Park & Playground Equipment 210,000
ExpenseCategory: 70 • Capital Outlay Total: 40,000 40,000 210,000 ExpenseCategory: 81 • Charge Ins • Outs
272-458-200-820 Charge In 31,378 33,039 42,731 42,731 41,523 ExpenseCategory: 81 • Charge Ins • Outs Total: 31,378 33,039 42,731 42,731 41,523 Fund: 272 • CRESTHILLS AD#2 FUND Total: 89,566 102,592 158,593 158,038 332,935 798
Los Banos Gardens LLD 3
[osBanns
2022-2023 20i3-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 273 - LOS BANOS GARDENS
ExpenseCategory: 20 - Supplies & Services
273-458-200-202 Fleet Repair & Maintenance 1,148 950 476 476 593 273-458-200-204 Fleet Services 1,718 1,663 2,697 2,697 2,701 273-458-200-210 Sidewalk Maintenance 1,380 1,309 1,000 2,000 273-458-200-213 Water Sewerage & Disposal 20,133 30,221 29,000 29,000 35,000 273-458-200-220 Landscape Maintenance 2,484 16,124 16,883 16,883 17,339 273-458-200-221 Park Maintenance 30,135 28,674 28,000 28,000 30,000 273-458-200-223 Storm Drain Maintenance 200 2,305 500 500 500 273-458-200-224 Street Sign Maintenance 954 738 800 800 300 273-458-200-225 Street Tree Maintenance 1,500 1,500 2,000 273-458-200-226 Fence Maintenance 300 300 800 800 400
273-458-200-230 Administrative Services 6,638 7,398 10,354 10,278 11,060 273-458-200-231 Professional Services 33,827 20,900 20,900 20,900 21,464 273-458-200-238 Technical Services 1,250 1,500
273-458-200-263 Street Light Maintenance 3,495 3,483 3,191 3,500 1,500 273-458-200-264 Electricity & Gas 11,064 13,198 14,000 17,000 21,000 273-458-200-265 Gasoline & Oil 1,928 1,394 1,495 1,495 1,969 ExpenseCategory: 20 - Supplies & Services Total: 115,402 130,096 133,405 133,329 147,826 ExpenseCategory: 70 - Capital Outlay
273-458-200-714 Storm Drain Improvements 25,000
273-458-200-717 Landscape & Irrigation 35,000
273-458-200-718 Sidewalk Improvement 30,000
ExpenseCategory: 70 - Capital Outlay Total: 90,000
ExpenseCategory: 81 - Charge Ins - Outs
273-458-200-820 Charge In 31,378 33,039 93,327 93,327 96,066 ExpenseCategory: 81- Charge Ins - Outs Total: 31,378 33,039 93,327 93,327 96,066 Fund: 273 - LOS BANOS GARDENS Total: 146,781 163,136 226,732 226,656 333,892 799
College Greens LLD 4
(o's Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 274 - COLLEGE GREEN EST
ExpenseCategory: 20 - Supplies & Services
274-458-200-202 Fleet Repair & Maintenance 820 678 340 340 417 274-458-200-204 Fleet Services 1,226 1,188 1,925 1,925 1,896 274-458-200-210 Sidewalk Maintenance 1,852 1,000 925 1,500 274-458-200-213 Water Sewerage & Disposal 1,053 1,033 4,000 1,500 16,000 274-458-200-220 landscape Maintenance 5,615 8,216 9,985 9,985 10,254 274-458-200-221 Park Maintenance 27,840 27,870 29,000 29,000 32,000 274-458-200-223 Storm Ora in Maintenance 5,065 500 500 500 274-458-200-224 Street Sign Maintenance 951 959 1,000 1,000 1,500 274-458-200-225 Street Tree Maintenance 14,027 16,366 22,000 22,000 30,000 274-458-200-226 Fence Maintenance 575 600 600 600 700
274-458-200-230 Administrative Services 5,873 6,070 7,475 7,352 9,198 274-458-200-231 Professional Services 10,245 7,492 7,493 7,493 7,695 274-458-200-238 Technical Services 1,250 1,500
274-458-200-263 Street Light Maintenance 492 497 500 500 500 274-458-200-264 Electricity & Gas 10,579 11,080 12,000 13,500 22,000 274-458-200-265 Gasoline & Oil 1,377 996 1,068 1,068 1,383 ExpenseCategory: 20 - Supplies & Services Total: 87,591 84,296 100,386 97,688 135,543 ExpenseCategory: 70 - Capital Outlay
274-458-200-714 Storm Drain Improvements
274-458-200-717 Landscape & Irrigation 25,050 20,000
274-458-200-718 Sidewalk Improvement 5,748 30,000
274-458-200-747 Park & Playground Equipment 40,000
ExpenseCategory: 70 - Capital Outlay Total: 25,050 5,748 90,000 ExpenseCategory: 81 - Charge Ins - Outs
274-458-200-820 Charge In 47,073 49,559 64,448 64,448 67,329 ExpenseCategory: 81 - Charge Ins - Outs Total: 47,073 49,559 64,448 64,448 67,329 Fund: 274 - COLLEGE GREEN EST Total: 159,714 139,602 164,834 162,136 292,872 800
Orchard Terrace LLD 5
tosBanos
2022-2023 2023-2024 2024-20:ZS 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 275 - ORCHARD TERRACE AD#S
ExpenseCategory: 20 - Supplies & Services
275-458-200-202 Fleet Repair & Maintenance 492 406 204 204 194 275-458-200-204 Fleet Services 736 714 1,156 1,156 883
275-458-200-210 Sidewalk Maintenance
275-458-200-213 Water Sewerage & Disposal 11,847 13,534 16,500 16,000 18,500 275-458-200-220 Landscape Maintenance 1,960 6,624 6,625 6,625 6,803 275-458-200-221 Park Maintenance 17,664 14,828 12,000 12,000 13,000 275-458-200-223 Storm Drain Maintenance 1,253 500 2,000 2,000 275-458-200-224 Street Sign Maintenance 238 350 600 600 600 275-458-200-225 Street Tree Maintenance 2,000
275-458-200-226 Fence Maintenance 250 250 250 250 250
275-458-200- 230 Administrative Services 3,027 3,676 4,422 4,418 4,890 275-458-200-231 Professional Services 6,958 14,111 14,111 14,111 14,262 275-458-200-238 Technical Services 1,250 1,500
275-458-200-263 Street Light Maintenance 489 497 500 500 500 275-458-200-264 Electricity & Gas 6,751 6,466 7,000 9,000 10,000 275-458-200-265 Gasoline & Oil 825 596 640 640 643
ExpenseCategory: 20 - Supplies & Services Total: 51,238 64,555 66,008 67,504 74,525 ExpenseCategory: 70 - Capital Outlay
275-458-200-717 Landscape & Irrigation 19,527
275-458-200-718 Sidewalk Improvements 5,903 35,000
ExpenseCategory: 70 - Capital Outlay Total: 19,527 5,903 35,000 ExpenseCategory: 81 - Charge Ins - Outs
275-458-200-820 Charge In 15,695 16,520 29,935 29,935 31,318 ExpenseCategory: 81- Charge Ins - Outs Total: 15,695 16,520 29,935 29,935 31,318 Fund: 275 - ORCHARD TERRACE AD#S Total: 86,459 86,978 95,943 97,439 140,843 801
St. Francis Estates LLD 6
Cos Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 276 • ST. FRANCIS ESTATES
ExpenseCategory: 20 - Supplies & Services
276-458-200-202 Fleet Repair & Maintenance 492 406 204 204 69 276-458-200-204 Fleet Services 736 714 1,156 1,156 316
276-458-200-210 Sidewalk Maintenance
276-458-200-213 Water Sewerage & Disposal
276-458-200-220 Landscape Maintenance 2,412 1,248 1,248 1,248 1,282 276-458-200-221 Park Maintenance 3,102 6,229 8,000 8,000 8,500 276-458-200-223 Storm Drain Maintenance 200 500 500 500 276-458-200-224 Street Sign Maintenance 497 395 1,035 1,035 800 276-458-200-225 Street Tree Maintenance 2,000 2,000 2,000 276-458-200· 226 Fence Maintenance 250 250 850 850 400
276-458-200-230 Administrative Services 1,341 1,462 1,596 1,480 1,515 276-458-200-238 Technical Services 1,250 1,500
276-458-200-263 Street Light Maintenance 326 494 465 500 500 276-458-200-264 Electricity & Gas 3,866 3,798 4,000 4,000 5,500 276-458-200-265 Gasoline & Oil 825 596 640 640 229
ExpenseCategory: 20 - Supplies & Services Total: 14,048 16,843 23,194 21,613 21,611 ExpenseCategory: 70 - Capital Outlay
2 76-458-200-717 Landscape & Irrigation 25,000 25,000
276-458-200-718 Sidewalk Improvement 30,000
ExpenseCategory: 70 - Capital Outlay Total: 25,000 25,000 30,000 ExpenseCategory: 81 - Charge Ins - Outs
276-458-200-820 Charge In 15,695 15,400 11,035 11,035 11,847 ExpenseCategory: 81 • Charge Ins • Outs Total: 15,695 15,400 11,035 11,035 11,847 Fund: 276- ST. FRANCIS ESTATES Total: 29,742 32,243 59,229 57,648 63,458 802
Valley Meadows LLD 7
lJ.lsBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 277 - VALLEY MEADOWS AD#7
ExpenseCategory: 20 - Supplies & Services
277-458-200-202 Fleet Repair & Maintenance 492 406 204 204 61 277-458-200-204 Fleet Services 736 714 1,156 1,156 279
277-458-200-210 Sidewalk Maintenance 223 600 560
277-458-200-213 Water Sewerage & Disposal 1,756 2,82S 3,000 3,500 5,500 277-458-200-220 Landscape Maintenance 621 3,300 3,301 3,301 3,390 277-458-200-221 Park Maintenance 12,012 5,000 5,000 8,000 277-458-200-224 Street Sign Maintenance 284 74 300 300 150 277-458-200-225 Street Tree Maintenance 2,000
277-458-200-226 Fence Maintenance 150 150 200 200 200
277-458-200-230 Administrative Services 1,105 662 1,146 1,113 1,465 277-458-200-238 Technical Services 1,250 1,500
277-458-200-263 Street Light Maintenance 196 197 200 200 200 277-458-200-264 Electricity & Gas 212 302 500 500 1,000 277-458-200-265 Gasoline & Oil 825 596 640 640 203
ExpenseCategory: 20 - Supplies & Services Total: 20,611 10,478 17,747 16,674 20,448 ExpenseCategory: 70 - Capital Outlay
277-458-200-714 Storm Drain Improvement 6,700 7,000 10,000 ExpenseCategory: 70 - Capital Outlay Total: 6,700 7,000 10,000 ExpenseCategory: 81 - Charge Ins - Outs
277-458-200-820 Charge In 3,921 4,130 7,865 7,865 11,847 ExpenseCategory: 81- Charge Ins - Outs Total: 3,921 4,130 7,865 7,865 11,847 Fund: 277 - VALLEY MEADOWS AD#7 Total: 24,532 14,608 32,312 31,539 42,295 803
Jo-Lin Manor Ranch LLD 279
l'.osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Tota I Activity Total Budget ESTYE REQT
Fund: 279 • JO-LIN MANORRNCH AD #9
ExpenseCategory: 20 • Supplies & Services
279-458-200-202 Fleet Repair & Maintenance 656 542 272 272 430 279-458-200-204 Fleet Services 982 951 1,541 1,541 1,956 279-458-200-210 Sidewalk Maintenance 210 555 550 700
279-458-200-213 Water Sewerage & Disposal 17,444 21,656 27,500 26,000 38,500 279-458-200--220 landscape Maintenance 2,759 11,608 17,114 17,114 17,576 279-458-200-221 Park Maintenance 29,457 33,964 39,385 39,385 34,000 279-458-200-223 Storm Drain Maintenance 200 4,000 2,000 500 279-458-200-224 Street Sign Maintenance 417 148 500 500 300 279-458-200-225 Street Tree Maintenance 1,500 2,000 2,000 2,000 279-458-200-226 Fence Maintenance 350 350 350 350 500
279-458-200-230 Administrative Services 6,432 8,008 7,717 9,499 9,882 279-458-200-231 Professional Services 7,132 17,100 16,412 16,412 16,461 279-458-200-238 Technical Services 1,250 1,500
279-458-200-263 Street light Maintenance 489 44 500 500 300 279-458-200-264 Electricity & Gas 11,675 12,597 13,500 15,500 24,000 279-458-200-265 Gasoline & Oil 1,101 797 854 854 1,426
ExpenseCategory: 20 • Supplies & Services Total: 79,306 110,514 133,700 132,477 148,531 ExpenseCategory: 70 - Capital Outlay
279-458-200-714 Storm Drain Improvements 11,344 19,745 13,560 279-458-200· 717 landscape & Irrigation 615 613
279-458-200-718 Sidewalk Improvement 30,000
279-458-200-747 Park & Playground Equipment 130,000 130,000 ExpenseCategory: 70 • Capital Outlay Total: 11,344 150,360 144,173 30,000 ExpenseCategory: 81 - Charge Ins • Outs
279-458-200-820 Charge In 62,767 66,078 77,009 77,009 69,440 ExpenseCategory: 81 - Charge Ins - Outs Total: 62,767 66,078 77,009 77,009 69,440 Fund: 279 • JO-LIN MANORRNCH AD #9 Total: 142,073 187,937 361,069 353,659 247,971 804
LB Creek Shopping Center LLD 10
t.:osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 280 - LB CREEK SHP CNTR
ExpenseCategory: 20 - Supplies & Services
280-458-200-202 Fleet Repair & Maintenance 492 406 204 204 123 280-458-200-204 Fleet Services 736 714 1,156 1,156 562
280-458-200-210 Sidewalk Maintenance 500 600
280-458-200-213 Water Sewerage & Disposal
280-458-200-220 Landscape Maintenance 8,203 6,564 6,564 6,564 6,742 280-458-200-221 Park Maintenance 8,502 11,525 13,000 13,000 14,000 280-458-200-223 Storm Drain Maintenance 200 500 500 500 280-458-200-224 Street Sign Maintenance 497 441 500 500 200 280-4S8-200-225 Street Tree Maintenance 2,500 5,000 5,000 10,000 280-458-200-230 Administrative Services 1,804 2,165 2,469 2,450 2,807 280-458-200-238 Technical Services 1,250 1,500
280-4S8-200-263 Street Light Maintenance 218 35 500 500 500 280-458-200-264 Electricity & Gas 2,780 5,020 4,500 4,500 5,000 280-458-200-265 Gasoline & Oil 825 596 641 640 409
ExpenseCategory: 20 - Supplies & Services Total: 24,256 31,216 37,034 35,014 41,443 ExpenseCategory: 70 - Capital Outlay
280-458-200-717 Landscape & Irrigation 30,000
280-458-200-718 Sidewalk Improvement 10,000
ExpenseCategory: 70 - Capital Outlay Total: 40,000
ExpenseCategory: 81 - Charge Ins - Outs
280-458-200-820 Charge In 15,695 16,520 19 018 19,018 20,410 ExpenseCategory: 81 - Charge Ins - Outs Total: 15,695 16,520 19,018 19,018 20,410 Fund: 280 - LB CREEK SHP CNTR Total: 39,950 47,736 56,052 54,032 101,853 805
Meadowlands LLD 11
tosBanos
2022-2023 2023-2024 ·2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 281- MEADOWLANDS AD#ll
ExpenseCategory: 20 - Supplies & Services
281-458-200-202 Fleet Repair & Maintenance 1,969 1,630 817 817 1,204 281-458-200-204 Fleet Services 2,944 2,852 4,621 4,622 5,474 281-458-200-210 Sidewalk Maintenance 3,000 3,000 3,000
281-458-200-213 Water Sewerage & Disposal 54,297 63,045 70,000 65,000 72,000 281-458-200-220 Landscape Maintenance 35,432 35,850 47,005 47,005 47,824 281-458-200-221 Park Maintenance 30,447 37,946 39,262 44,562 46,000 281-458-200-223 Storm Drain Maintenance 500 500 500
281-458-200-224 Street Sign Maintenance 477 382 500 500 4,500 281-458-200-225 Street Tree Maintenance 2,000 2,000 2,000 4,000 281-458-200-226 Fence Maintenance 712 750 750 750 900
281-458-200-230 Administrative Services 13,066 14,722 22,797 22,701 23,932 281-458-200-231 Professional Services 64,917 73,743 73,743 73,743 73,590 281-458-200-238 Technical Services 1,250
281-458-200-263 Street Light Maintenance 9,963 9,975 4,000 4,000 4,000 281-458-200-264 Electricity & Gas 28,137 32,688 35,500 35,500 42,000 281-458-200-265 Gasoline & Oil 3,304 2,389 2,562 2,562 3,990 ExpenseCategory: 20 - Supplies & Services Total: 245,665 279,221 307,057 307,262 332,914 ExpenseCategory: 70 - Capital Outlay
281-458-200-714 Storm Drain Improvements 7,518 10,000
281-458-200-747 Park & Playground Equipment 16,100 9,300 ExpenseCategory: 70 - Capital Outlay Total: 7,518 16,100 9,300 10,000 ExpenseCategory: 81 - Charge Ins - Outs
281-458-200-820 Charge In 43,152 45,429 193,345 193,345 194,831 Expensecategory: 81 - Charge Ins - Outs Total: 43,152 45,429 193,345 193,345 194,831 Fund: 281 - MEADOWLANDS AD#ll Total: 296,335 324,650 516,502 509,907 537,745 806
Mission Estates LLD 12
tosBanos
2022-2023 2023-2024 2024-2025· 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 282 • MISSION ESTATES AD#12
ExpenseCategory: 20 • Supplies & Services
282-458-200-202 Fleet Repair & Maintenance 656 542 273 272 279 282-458-200-204 Fleet Services 982 951 1,540 1,541 1,274 282-458-200-210 Sidewalk Maintenance 490 500 800
282-458-200-213 Water Sewerage & Disposal 23,234 26,173 35,500 35,500 35,500 282-458-200-220 Landscape Maintenance 2,364 33,864 33,864 15,000 30,000 282-458-200-221 Park Maintenance 23,197 15,959 13,000 13,000 13,000 282-458-200-223 Storm Drain Maintenance 4,000 1,200 2,500 282-458-200-224 Street Sign Maintenance 212 296 500 500 4,000 282-458-200-225 Street Tree Maintenance 30,000
282-458-200-226 Fence Maintenance 200 200 300
282-458-200-230 Administrative Services 5,995 7,075 8,291 6,846 7,975 282-458-200-231 Professional Services 12,468 10,770 10,771 10,771 11,063 282-458-200-238 Technical Services 1,250 1,500
282-458-200-263 Street light Maintenance 678 966 1,000 1,000 1,000 282-458-200-264 Electricity & Gas 21,450 15,588 15,000 19,000 22,000 282-458-200-265 Gasoline & Oil 1,101 797 854 854 929
ExpenseCategory: 20 • Supplies & Services Total: 92,335 114,721 126,793 105,684 160,620 Expensecategory: 70 • Capital Outlay
282-458-200-714 Storm Drain Improvements 10,000
282-458-200-753 Specialized Equipment
ExpenseCategory: 70 • Capital Outlay Total: 10,000
ExpenseCategory: 81 • Charge Ins • Outs
282-458-200-820 Charge In 40,089 41,299 45,196 45,296 45,277 ExpenseCategory: 81 - Charge Ins • Outs Total: 40,089 41,299 45,196 45,296 45,277 Fund: 282 • MISSION ESTATES AD#12 Total: 132,425 156,020 171,989 150,980 215,897 807
Somerset Park LLD 13
tosBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 283 - SOMERSET PARK AD#l3
ExpenseCategory: 20 - Supplies & Services
283-458-200-202 Fleet Repair & Maintenance 492 406 205 204 89 283-458-200-204 Fleet Services 736 714 1,156 1,156 407
283-458-200-210 Sidewalk Maintenance 362 500 600
283-458-200-213 Water Sewerage & Disposal 1,379 1,255 2,100 1,200 2,000 283-458-200-220 Landscape Maintenance 723 9,708 9,708 9,708 9,971 283-458-200-221 Park Maintenance 2,452 5,708 12,000 12,000 10,000 283-458-200-223 Storm Drain Maintenance 500 500 500
283-458-200-224 Street Sign Maintenance 152 148 200 50 200 283-458-200-225 Street Tree Maintenance 1,500 3,000 2,000 2,000 6,000 283-458-200-226 Fence Maintenance 250 250 200 200 400
283-458-200-230 Administrative Services 1,161 1,623 2,509 2,360 2,440 283-458-200-238 Technical Services 1,250
283-458-200-263 Street Light Maintenance 496 500 500 500 283-458-200-264 Electricity & Gas 4,343 (1,262) 3,500 4,500 6,000 283-458-200-265 Gasoline & Oil 825 596 640 640 296
ExpenseCategory: 20 • Supplies & Services Total: 14,873 23,396 35,718 35,018 39,403 ExpenseCategory: 70 - Capital Outlay
283-458-200-717 Landscape & Irrigation 13,000 20,000
Expensecategory: 70 - capital Outlay Total: 13,000 20,000 ExpenseCategory: 81 • Charge Ins • Outs
283-458-200-820 Charge In 10,904 12,390 17,022 17,022 14,428 ExpenseCategory: 81 - Charge Ins • Outs Total: 10,904 12,390 17,022 17,022 14,428 Fund: 283 - SOMERSET PARK AD#13 Total: 38,777 35,786 52,740 52,040 73,831 808
Northgate@ Regency LLD 14
t bs Banos
2022-2023 2023-2024 2024-2025 2024-2025 • 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 284- NORTHGATE @ REGENCY
ExpenseCategory: 20 - Supplies & Services
284-458-200-202 Fleet Repair & Maintenance 1,640 1,357 681 680 676 284-458-200-204 Fleet Services 2,452 2,375 3,852 3,851 3,074 284-458-200-210 Sidewalk Maintenance 4,664 5,000 5,000
284-458-200-213 Water Sewerage & Disposal 23,891 30,446 36,000 45,000 52,000 284-458-200-220 Landscape Maintenance 13,700 18,216 18,216 18,216 18,708 284-458-200-221 Park Maintenance 26,664 34,395 41,500 41,500 45,000 284-458-200-223 Storm Drain Maintenance 150 500 500 500 284-458-200-224 Street Sign Maintenance 148 500 500 3,000 284-458-200-225 Street Tree Maintenance 4,500 5,000 5,000 8,000 284-458-200-226 Fence Maintenance 250 250 800 800 400
284-458-200-230 Administrative Services 12,258 11,997 13,200 13,348 14,263 284-458-200- 231 Professional Services 21,456 20,013 20,014 20,014 20,554 284-458-200-238 Technical Services 1,250
284-458-200-263 Street Light Maintenance 1,987 1,654 2,000 2,000 2,000 284-458-200-264 Electricity & Gas 25,662 17,497 21,000 27,000 35,000 284-458-200-265 Gasoline & Oil 2,753 1,991 2,135 2,135 2,242 ExpenseCategory: 20 - Supplies & Services Total: 137,527 146,089 170,398 185,544 205,417 ExpenseCategory: 70 - Capital Outlay
284-458-200-718 Sidewalk Improvement 10,000.00
284-458-200-747 Park & Playground Equipment 110,000.00
284-458~200-753 Specialized Equipment 275,000.00 275,000.00 ExpenseCategory: 70 - Capital Outlay Total: 275,000.00 275,000.00 120,000.00 ExpenseCategory: 81 - Charge Ins - Outs
284-458- 200-820 Charge In 133,364 118,467 108,823 108,823 109,086 ExpenseCategory: 81 - Charge Ins - Outs Total: 133,364 118,467 108,823 108,823 109,086 Fund: 284- NORTHGATE @ REGENCY Total: 270,892 264,556 554,221 569,367 434,503 809
Magnolia Grove LLD 15
t:osBanas
2022-2023 2023-2024 2024-2025 • 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 285 - MAGNOLIA GROVE AD#15
ExpenseCategory: 20 - Supplies & Services
285-458-200-202 Fleet Repair & Maintenance 492 406 205 204 14 285-458-200-204 Fleet Services 736 714 1,156 1,156 66
285-458-200-210 Sidewalk Maintenance 500
285-458-200-213 Water Sewerage & Disposal 807 756 1,800 1,800 2,000 285-458-200-220 Landscape Maintenance 415 6,216 6,216 6,216 6,384 2 85-458- 200-221 Park Maintenance 1,000 376 1,100 1,100 2,500 285-458-200-224 Street Sign Maintenance 74 150 150 300
285-458-200-230 Administrative Services 252 552 776 697 834 285-458-200-238 Technical Services 1,250 1,000
285-458-200· 263 Street Light Maintenance 116 150 150 150 285-458-200-264 Electricity & Gas 1,077 1,226 1,500 1,500 1,800 285-458-200-2~ Gasoline & Oil 825 596 640 640 47
ExpenseCategory: 20 - Supplies & Services Total: 5,719 12,166 15,193 13,613 14,095 Expensecategory: 70 - Capital Outlay
285-458-200-717 Landscape & Irrigation 10,000
ExpenseCategory: 70 - Capital Outlay Total: 10,000
ExpenseCategory: 81 - Charge Ins - Outs
285-458-200-820 Charge In 1,761 1,761 4,340
ExpenseCategory: 81- Charge Ins - Outs Total: 1,761 1,761 4,340 Fund: 285 - MAGNOLIA GROVE AD#lS Total: 15,719 12,166 16,954 15,374 18,435 810
Senior Villages LLD 16
t osBanos
2022-2023 2023-2024 2024-2025 2024°2025 2025-2026
Total Activity Total Activity Total Budget E5TYE REQT
Fund: 286 - SENIOR VILLAGES AD#16
ExpenseCategory: 20 - Supplies & Services
286-458-200-202 Fleet Repair & Maintenance 492 406 205 205 32 286-458-200· 204 Fleet Services 736 714 1,156 1,156 148 286-458-200-210 Sidewalk Maintenance 300
286-458-200-213 Water & Sewerage
286-458-200-220 Landscape Maintenance 1,231 5,112 5,112 5,112 5,251 286-458-200-221 Park Maintenance 2,572 367 3,000 3,000 4,000 286-458-200-225 Street Tree Maintenance
286-458-200-226 Fence Maintenance so so 200 200 200
286-458-200-230 Administrative Services 530 699 926 840 937 286-458-200-238 Technical Services 1,250 1,500
286-458-200-263 Street Light Maintenance
286-458-200-264 Electricity & Gas 1,506 2,100 2,500 1,500 2,500 286-458-200-265 Gasoline & Oil 825 596 640 640 107
ExpenseCategory: 20 - Supplies & Services Total: 7,943 11,295 15,239 12,653 13,475 ExpenseCategory: 70 - Capital Outlay
286-458-200-717 Landscape & Irrigation 7,000
ExpenseCategory: 70 - Capital Outlay Total: 7,000
ExpenseCategory: 81 - Charge Ins - Outs
286-458-200-820 Charge In 3,921 4,130 5,870 5,870 7,155 ExpenseCategory: 81 - Charge Ins - Outs Total: 3,921 4,130 5,870 5,870 7,155 Fund: 286 - SENIOR VILLAGES AD#16 Total: 11,863 15,425 21,109 18,523 27,630 811
Stonecreek Villages LLD 17
[o's Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 287 - STONECREEK VILLAGES
ExpenseCategory: 20 - Supplies & Services
287-458-200-202 Fleet Repair & Maintenance 984 814 408 408 997 287-458-200-204 Fleet Services 1,472 1,426 2,311 2,311 4,535 287-458-200-210 Sidewalk Maintenance 4,166 1,734 1,734 1,500 287-458-200-213 Water Sewerage & Disposal 49,911 55,719 64,000 55,000 64,000 287-458-200-220 Landscape Maintenance 37,802 102,468 109,897 109,897 112,864 287-458-200-221 Park Maintenance 57,277 69,264 74,645 75,000 70,000 287-458-200-223 Storm Drain Maintenance 4,559 500 500 500 287-458-200-224 Street Sign Maintenance 239 449 3,766 3,000 1,000 ~7-458-200-225 Street Tree Maintenance 15,000 20,000 20,000 30,000 287-458-200-226 Fence Maintenance 440 450 1,500 1,500 600 287-458-200-230 Administrative Services 15,081 21,686 24,196 24,121 24,918 287-458-200-231 Professional Services 16,236 27,082 27,082 27,082 27,813 287-458-200-238 Technical Services 1,250 1,500
287-458-200-250 Insurance 270 340 429 429 462
287-458-200-263 Street Light Maintenance 948 1,000 1,000 1,000 1,000 287-458-200-264 Electricity & Gas 29,041 35,128 41,500 41,500 45,000 287-458-200-265 Gasoline & Oil 1,652 1,194 1,281 1,281 3,306 ExpenseCategory: 20 - Supplies & Services Total: 215,519 337,827 375,749 364,763 388,495 ExpenseCategory: 70 - Capital Outlay
287-458-200-714 Storm Drain Improvements
287-458-200-717 Landscape & Irrigation 37,636 74,967 82,855 60,355 287-458-200-720 Building & Structures 25,000
287-458-200-747 Park & Playground Equipment 39,540 37,500 60,000 ExpenseCategory: 70 - Capital Outlay Total: 37,636 114,507 120,355 120,355 25,000 ExpenseCategory: 81 - Charge Ins - Outs
287-458-200-820 Charge In 133,364 140,417 167,167 167,167 161,049 ExpenseCategory: 81 - Charge Ins - Outs Total: 133,364 140,417 167,167 167,167 161,049 Fund: 287 - STONECREEK VILLAGES Total: 386,520 592,751 663,270 652,285 574,544 812
Rail Trail Corridor LLD 18
Los Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 •
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 288 - RAIL TRAIL CORRIDOR
ExpenseCategory: 20 - Supplies & Services
288-458-200-202 Fleet Repair & Maintenance 984 814 408 408 299 288-458-200-204 Fleet Services 1,472 1,426 2,311 2,311 1,362 288-458-200-213 Water Sewerage & Disposal 4,871 4,168 5,500 5,500 6,000 288-458-200-220 Landscape Maintenance 10,807 9,432 9,432 9,432 9,687 288-458-200-221 Park Maintenance 21,062 17,037 13,700 20,000 20,000 288-458-200-225 Street Tree Maintenance 5,000 5,000 7,500 7,500 7,500 288-458-200-230 Administrative Services 3,113 2,914 4,749 4,735 4,757 288-458-200-238 Technical Services 1,250 1,500
288-458-200-264 Electricity & Gas 4,342 4,507 5,000 5,000 6,000 288-458-200-265 Gasoline & Oil 1,652 1,194 1,281 1,281 993 288-458-200-273 Special Departmental Exp.
ExpenseCategory: 20 - Supplies & Services Total: 53,303 47,742 51,381 56,167 56,598 ExpenseCategory: 70 - capital Outlay
288-458-200-718 Sidewalk Improvements 45,250
288-458-200-753 Specialized Equipment 6,300
ExpenseCategory: 70 - Capital Outlay Total: 45,250 6,300 ExpenseCategory: 81 - Charge Ins - Outs
288-458-200-820 Charge In 15,695 16,520 48,248 48,248 48,326 Expensecategory: 81 - Charge Ins - Outs Total: 15,695 16,520 48,248 48,248 48,326 Fund: 288 - RAIL TRAIL CORRIDOR Total: 114,247 64,262 105,929 104,415 104,924 813
Talbott Park LLD 19
Los Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 289 - TALBOTT PARK AD#19
ExpenseCategory: 20 - Supplies & Services
289-458-200-202 Fleet Repair & Maintenance 820 678 340 340 243 289-458-200-204 Fleet Services 1,226 1,188 1,925 1,925 1,105 289-458-200-210 Sidewalk Maintenance 500 500 500
289-458-200-213 Water Sewerage & Disposal 17,971 29,305 32,000 28,000 33,000 289-458-200-221 Park Maintenance 4,420 5,786 5,500 7,D00 8,000 289-458-200-223 Storm Drain Maintenance 500 500 500
289-458-200-224 Street Sign Maintenance 300 300 200
289-458-200-225 Street Tree Maintenance 5,000 4,996 4,000 4,000 6,000 289-458-200-230 Administrative Services 2,888 3,390 5,138 4,863 5,294 289-458-200-231 Professional Services 17,306 13,422 13,422 13,422 13,785 289-458-200-238 Technical Services 1,250 1,500
289-458-200-263 Street Light Maintenance 1,468 1,745 1,870 1,870 1,870 289-458-200-264 Electricity & Gas 3,646 3,736 7,000 5,300 6,000 289-458-200-265 Gasoline & Oil 1,377 996 1,068 1,068 807 ExpenseCategory: 20 - Supplies & Services Total: 56,122 66,490 75,063 69,088 77,304 ExpenseCategory: 70 - Capital Outlay
289-458-200-714 Storm Drain Improvements 5,202 7,000
ExpenseCategory: 70 - Capital Outlay Total: 5,202 7,000 ExpenseCategory: 81 - Charge Ins - Outs
289-458-200-820 Charge In 7,841 8,260 38,153 38,153 39,295 ExpenseCategory: 81 - Charge Ins - Outs Total: 7,841 8,260 38,153 38,153 39,295 Fund: 289 - TALBOTT PARK AD#19 Total: 69,165 74,750 113,216 107,241 123,599 814
Public Works
815
•
•
•
•
•
•
•
•
•
•
Administration
Streets
Street Maintenance
Sidewalk, Curb & Gutter
Replacement
Special Projects
Public Works Department
Public Works
Director/City Engineer
Engineering • Inspections
• Development Review
• Capital Improvement Program
Public Works Operations
Water
• Water Quality
• Line Flushing
• Meter Reading/Installation
• Well Maintenance
• Water Conservation
• Back.flow Program
• Operations
• Distribution Maintenance & Repair
Fleet & Facilities Wastewater
Fleet Maintenance • Operations & Maintenance
Fleet Replacement • Basin Maintenance
Facilities Maintenance • Pump Station Maintenance
Preventative Maintenance • Lift Station Maintenance
• Collections System Maintenance
• Treatment
Airport Solid Waste
Operations & Maintenance • Recycling
Hangar Rentals • Residential Collection
Fueling Services • Commercial Collections
• Green Waste Program
• Street Sweeping
816
Engineering
817
City of Los Banos
General Fund - Fund 100
Engineering - Department 426
General Services - Activity 100
Position Title(s)
City Engineer
Inspector I
Inspector I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Reimbursement
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
2 Departmental
Salary
Allocation
40%
55%
33%
Engineering
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Water, WW Collection
Streets, Water, WW Collection
Water, WW Collection
$193,416
$7,700
$17,744
$14,796
$57,257
$0
$1,647
5,883
$0
$220
$967
$2,635
$108,850
$302,266
818
Engineering
Los Banos
2022-2023 2023-2024 2024-2025 2024-2025 · 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 - GENERAL FUND ENGINEERING
ExpenseCategory: 10 - Personnel Services
100-426-100-101 Salaries 37,252 66,295 8S,S68 84,188 191,416 100-426-100-103 Overtime 9,445 6,984 4,075 1,000 2,000
100-426-100-120 Benefits 20,027 42,514 49,439 62,500 91,106 100-426-100-121 Benefits-PERS 3,401 5,652 7,333 6,970 17,744 ExpenseCategory: 10 - Personnel Services Total: 70,125 121,444 146,414 154,658 302,266 Expensecategory: 20 - Supplies & Services
100-426-100-231 Professional Services 264,174 369,329 400,000 75,000 200,000 100-426-100-236 Medical Services 380 125 300
100-426-100-237 Recruitment 500
100-426-100-240 I.T. Services 1,501 1,539 3,154 2,774 4,995 100-426-100-250 Insurance 2,195 4,332 5,298 5,272 7,102 100-426-100-252 Communications 517 500 1,300 1,500
100-426-100-253 Advertising 377 500 400 500
100-426-100-257 Travel & Training 334 5,000 1,000 2,000 100-426-100-260 Office Supplies 3,275 5,053 5,000 3,200 5,200 100-426-100-262 Uniform Expense 105 448 950 450 1,000
100-426-100-267 General Materials & Supplies 6,657 1,868 2,000 1,000 1,500 100-426-100-273 Special Departmental Expense 82 500 350 500 ExpenseCategory: 20 - Supplies & Services Total: 278,241 383,546 423,783 90,871 224,597 Expensecategory: 70 - Capital Outlay
100-426-100-720 Building & Structures 12,000 12,000
100-426-100-750 Vehicles 39,972
100-426-100-770 Computer Equipment 32
ExpenseCategory: 70 - Capital Outlay Total: 40,004 12,000 12,000 Fund: 100 • GENERAL FUND ENGINEERING Total: 348,365 544,994 582,197 245,529 538,863 819
Streets
820
City of Los Banos
General Fund - Fund 100
Streets - Department 431
Maintenance - Activity 210
Position Title(s)
Public Works Director
Assistant Public Works Director
Public Works Operations Manager
Administrative Coordinator
Administrative Coordinator
Administrative Assistant
Engineering Technician
Foreman
Inspector I
Maintenance Worker ID
Maintenance Worker Il
Maintenance Worker II
Maintenance Worker I
Maintenance Worker I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees H ea Ith Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Senices:
Number
1 1
2 2
3 2
2 Departmental
Salary
Allocation
2%
2%
51%
10%
25%
5%
5%
90%
10%
90%
90%
100%
100%
90%
Streets
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Water, WW Collection & Treatment,
Solid Waste, Fleet
Water, WW Collection & Treatment,
Solid Waste, Fleet
WW Treatment, Solid Waste, Fleet
Water, Solid Waste, Fleet
WW Collection & Treatment
Water, WW Collections, Solid Waste
Water, WW Collection & Treatment, Solid Waste
Water, WW Collection & Treatment
Water
Water, WW Collection
Water, WW Collection
Water, WW Collection
Water, WW Collection
$881,225
$79,100
$320,978
$67,414
$224,018
$7,056
$39,705
$76,105
$1,482
$4,406
$17,784
$838,047
$1,719,272
821
Streets
[osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 100 - GENERAL FUND STREETS
ExpenseCategory: 10 - Personnel Services
100-431-210-101 Salaries 660,588 753,683 819,127 804,620 851,225 100-431-210-103 Overtime 52,832 39,277 30,746 20,000 30,000 100-431-210-120 Benefits 448,113 454,590 511,005 460,000 517,069 100-431-210-121 Benefits-PERS 212,029 260,584 173,181 270,000 320,978 ExpenseCategory: 10 - Personnel Services Total: 1,373,562 1,508,135 1,534,059 1,554,620 1,719,272 ExpenseCategory: 20 - Supplies & Services
100-431-210-201 Grounds Maintenance 500 500
100-431-210-202 Fleet Repair & Maintenance 34,716 42,809 45,510 45,510 48,100 100-431-210-203 Equipment Repair & Maintenar 4,000 2,485 3,000 3,000 4,000 100-431-210-204 Fleet Services 52,068 69,120 89,506 89,506 89,177 100-431-210-205 Facility Maintenance 4,965 16,443 19,331 19,331 53,959 100-431-210-208 Rental - Vehicles & Equipment 1,670 3,371 4,700 2,000 2,200 100-431-210-209 Alley Maintenance/Repair 30,788 60,000 20,000 60,000 100-431-210-210 Sidewalk Gutter Curb Mnt. 34,880 33,424 40,000 40,000 50,000 100-431-210-211 Street Repair 51,554 56,997 65,000 50,000 60,000 100-431-210-231 Professional Services 63,143 53,160 77,400 65,000 70,000 100-431-210-236 Medical Services 1,680 2,485 2,800 2,800 4,000 100-431-210-237 Recruitment 71 3,693 1,500 1,500 1,500
100-431-210-240 I.T. Services 6,320 6,227 12,763 11,226 11,488 100-431-210-250 Insurance 61,652 68,876 86,331 86,047 108,404 100-431-210-251 Memberships & Dues 831 500 1,200 1,000 1,500 100-431-210-252 Communications 10,815 8,934 9,900 9,000 9,500 100-431-210-256 Permits, Fees & Charges 321 356 600 400 500 100-431-210-257 Travel & Training 4,458 4,718 15,000 5,000 5,000 100-431-210-259 Meetings & Events 500 600 600 800
100-431-210-260 Office Supplies 4,532 3,946 5,000 5,000 4,000 100-431-210-262 Uniform Expense 11,549 11,905 13,500 13,000 13,500 100-431-210-263 Street Light Maintenance 146,947 196,534 187,000 185,000 185,000 100-431-210-264 Electricity & Gas 7,041 8,587 9,000 9,700 10,500 100-431-210-265 Gasoline & Oil 69,300 76,283 77,000 77,000 70,496 100-431-210-267 General Materials & Supplies 79,812 85,342 90,000 90,000 95,000 100-431-210-273 Special Departmental Exp. 4,391 4,452 5,000 5,000 5,000 ExpenseCategory: 20 - Supplies & Services Total: 656,717 791,934 922,141 837,121 963,624 ExpenseCategory: 70 - Capital Outlay
100-431-210- 715 Street & Road Imp-Overlay 121,990 1,491,587 1,100,000 800,000 1,400,000 100-431-210-716 Street Improvement
100-431-210-718 Sidewalk Improvements 10,583 20,000 20,000 20,000 100-431-210-720 Building & Structures 5,775 55,000 55,000 75,000 100-431-210-726 Misc Improvements 375,000 227,856 70,000 100-431-210-740 Miscellaneous Equipment 10,000
100-431-210 750 Vehicles 241,297 153,160 103,500 96,276 180,000 100-431-210-753 Specialized Equipment 160,990 38,429 48,000 24,877 355,000 100-431-210-755 Specialized Vehicles 67,605 113,415
822
100-431-210-770 Computer Equipment 131
ExpenseCategory: 70 - Capital Outlay Total: 591,882 1,823,080 1,701,500 1,224,009 2,100,000 ExpenseCategory: 81 - Charge Ins - Outs
100-4 31-210-825 Street Charge-Out (2,619,926) (4,002,458} (4,035,737) {3,615,750) (4,782,896} ExpenseCategory: 81 - Charge Ins - Outs Total: (2,619,926} (4,002,458} (4,035,737) (3,615,750) (4,782,896) Fund: 100 - GENERAL FUND STREETS Total: 2,235 120,692 121,964 823
RSTP
2022-2023 2023-2024 2024-2025. 2024-2025 2025-202.6
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 207 - RSTP EXCHANGE FUND
ExpenseCategory: 81 - Charge Ins - Outs
207-430-210-820 Charge-In 696,041 1,119,292 812,313 812,313 526,134 ExpenseCategory: 81 - Charge Ins • Outs Total: 696,041 1,119,292 812,313 812,313 526,134 Fund: 207 - RSTP EXCHANGE FUND Total: 696,041 1,119,292 812,313 812,313 526,134 Transportation Expenditure Plan
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 214 - TRANSPORTATION
ExpenseCategory: 70 - Capital Outlay
214-430-210-715 Street & Road lmpr. Overlay 116,401 2,096,119 1,638,806 600,000 2,700,000 214-430-210-730 Alternative Street Improvement 420,850 300,000 ExpenseCategory: 70 • Capital Outlay Total: 116,401 2,516,969 1,638,806 600,000 3,000,000 Fund: 214 - TRANSPORTATION Total: 116,401 2,516,969 1,638,806 600,000 3,000,000 GaxTax
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 215 - GAS TAX 2105 FUND
ExpenseCategory: 20 - Supplies & Services
215-430-210-264 Electricity & Gas $ 71,203 $ 70,312 $ 70,000 $ 90,000 $ 100,000 ExpenseCategory: 20 - Supplies & Services Total: $ 71,203 $ 70,312 $ 70,000 $ 90,000 $ 100,000 ExpenseCategory: 81 • Charge Ins - Outs
215-430-220-819 Street Charge ln-SB1 Projects 111,885 1,593,058 1,000,000 700,000 1,300,000 215-430-220-820 Street Charge-In 1,400,000 715,577 1,424,911 1,424,911 2,000,000 ExpenseCategory: 81 - Charge Ins • Outs Total: 1,511,885 2,308,635 2,424,911 2,124,911 3,300,000 Fund: 215 - GAS TAX 2105 FUND Total: 1,583,088 2,378,947 2,494,911 2,214,911 3,400,000 Local Transportation
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 220 • LOCAL TRANSPORTATION
ExpenseCategory: 81 • Charge Ins - Outs
220-430-210-820 Charge-In 357,168 357,168 500,000
ExpenseCategory: 81 • Charge Ins • Outs Total: 357,168 357,168 500,000 Fund: 220 • LOCAL TRANSPORTATION Total: 357,168 357,168 500,000 824
Regional Transportation Impact Fee
2022-2023 2023-i024 2024-2025 2024~2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 229 - REGIONAL TRANS IMPACT
ExpenseCategory: 20 - Supplies & Services
229-430-100-238 Technical Services 1,053,639 920,340
ExpenseCategory: 20 - Supplies & Services Total: 1,053,639 920,340 ExpenseCategory: 70 - Capital Outlay
229-430-100-710 Land Purchase 239,622 239,622
229-430-220-716 Street Road Improvement 755,766 6,580,378 1,206,400 5,364,240 ExpenseCategory: 70 - Capital Outlay Total: 755,766 6,820,000 1,446,022 5,364,240 Fund: 229 - REGIONAL TRANS IMPACT Total: 1,809,404 920,340 6,820,000 1,446,022 5,364,240 Traffic Impact Fee
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 230 - TRAFFIC IMPACT FUND
ExpenseCategory: 20 - Supplies & Services
230-430-220-231 Professional Services $ 134,231 $ 53,130 $ 182,000 $ 174,360 $ 111,055 ExpenseCategory: 20 - Supplies & Services Total: $ 134,231 $ 53,130 $ 182,000 $ 174,360 $ 111,055 ExpenseCategory: 70 - Capital Outlay
230-430-220-716 StreetRoad Improvement 132,684 842,279 100,000 661,520 230-430-220-735 Master Plan & Rate Study
ExpenseCategory: 70 - Capital Outlay Total: 132,684 842,279 100,000 661,520 Fund: 230 - TRAFFIC IMPACT FUND Total: 266,914 895,409 282,000 174,360 772,575 Lamoglia Impact Fee
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 233 - LAMOGLIA IMPACT FUND
ExpenseCategory: 70 - Capital Outlay
233-430-190-716 Street & Road Construction
233-430-220-716 Street/Road Improvement 991 95,620 436,000 140,000 460,000 ExpenseCategory: 70 - Capital Outlay Total: 991 95,620 436,000 140,000 460,000 Fund: 233 - LAMOGLIA IMPACT FUND Total: 991 95,620 436,000 140,000 460,000 825
Corporation Yard
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget E5TYE REQT
Fund: 306 - CORPORATION YARD
ExpenseCategory: 20 - Supplies & Services
306-430-100-238 Technical Services
306-430-220-231 Professional Services 1,500
306-430-220-238 Technical Services
ExpenseCategory: 20 - Supplies & Services Total: 1,500
Expensecategory: 70 - capital Outlay
306-430-100-720 Buildings & Structures 20,481
306-430-100-726 Misc Improvements 315,000 30,000 391,625 306-430-220-720 Buildings & Structures 48,918 544,159
ExpenseCategory: 70 - Capital Outlay Total: 69,399 544,159 315,000 30,000 391,625 Fund: 306 - CORPORATION YARD Total: 69,399 545,659 315,000 30,000 391,625 826
Water
827
City of Los Banos
Water - Fund 501
Water - Department 461
General Services - Activity I 00
Position Title(s)
Public Works Director
Assistant Public Works Director
City Engioeer
Public Works Operations Manager
Administrative Coordioator
Administrative Coordioator
Administrative Assistant
Administrative Clerk II
Water Quality Specialist
Foreman
Foreman
Engineer Technician
Engineer Technician
Inspector I
Inspector I
Utility Maintenance ID
Utility Maintenance ID
Utility Maintenance II
Utility Maintenance II
Utility Maintenance II
Utility Maintenance I
Utility Maintenance I
Utility Maintenance I
Maintenance Worker ID
Maintenance Worker II
Maintenance Worker I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 2
1 2
I
2 2
3 2
3 2
Departmental
Salary
Allocation
30%
25%
30%
34%
22%
25%
30%
30%
75%
60%
10%
34%
32%
17.5%
34.0%
100%
70%
100%
50%
70%
100%
70%
50%
5%
5%
5%
Water
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
WW Collection & Treatment, Solid Waste,
Streets, Fleet
WW Collection & Treatment, Solid Waste,
Streets, Fleet
Engineering, Wastewater Collection
WW Collection & Treatment
Streets, WW Collection & Treatment, Solid
Waste, Fleet
Streets, WW Collection, Solid Waste
WW Collection & Treatment, Streets,
WW Collection & Treatment, Solid Waste,
Streets, Fleet
WW Collection
WW Collection
Streets
WW Collection, Solid Waste
WW Collection & Treatment, Solid Waste,
Streets, Fleet
Engineering, Streets, WW Collection
Engineeriog, Wasterwater Collection
Wastewater Collections
WW Collection
WW Collection
WW Collection
WW Collection
Wastewater Collection, Streets
Wastewater Collection, Streets
Wastewater Collection, Streets
$1,291,210
$32,000
$376,111
$98,778
$387,620
$9,666
$51,151
$106,551
$1,909
$6,456
$22,910
$1,093,152
$2,384,362
828
Water
l'.osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 501-WATER FUND
ExpenseCategory: 10 - Personnel Services
501-461-100-101 Salaries 718,426.44 770,902.27 1,045,795.21 865,906.00 1,190,600.00 501-461-100·102 Part Time 37,122.00 52,248.48 64,260.00 26,903.00 64,260.00 501-461-100-103 Overtime 25,654.55 23,410.28 36,351.13 23,500.00 36,350.00 501-461-100-120 Benefits 537,374.16 519,177.42 632,241.70 530,000.00 717,041.00 501-461-100-121 Benefits-PE RS 256,364.02 255,026.00 211,101.47 293,430.00 376,111.00 ExpenseCategory: 10 - Personnel Services Total: 1,574,941.17 1,620,764.45 1,989,749.51 1,739,739.00 2,384,362.00 ExpenseCategory: 20 - Supplies & Services
501-461-100-201 Grounds Maintenance 5,063.06 7,109.87 6,500.00 2,000.00 2,000.00 501-461-100-202 Fleet Repair & Maintenance 18,150.00 18,805.86 19,610.00 19,610.00 20,646.00 501-461-100-203 Equipment Repair & Maintenar 8,297.58 2,495.72 13,500.00 6,000.00 6,000.00 501-461-100-204 Fleet Services 45,947.00 55,714.46 72,147.00 72,147.00 71,882.00 501-461-100-205 Facility Maintenance 6,607.59 10,577.13 16,431.71 16,431.71 49,031.00 501-461-100-206 Property Lease 256,311.00 267,075.96 280,429.80 280,430.00 280,430.00 501-461-100-208 Rental - Vehicles & Equipment 12,219.28 17,109.65 15,500.00 14,000.00 15,500.00 501-461-100-212 Well Repair & Maintenance 44,876.15 101,828.92 206,832.00 200,000.00 200,000.00 501-461-100-231 Professional Services 49,813.40 473,215.52 1,568,473.72 300,000.00 550,000.00 501-461-100-233 Consulting Services 0.00 0.00 0.00 0.00 0.00 501-461-100-235 City Engineer 0.00 -480.00 0.00 0.00 0.00 501-461-100-236 Medical Services 2,112.93 2,120.49 5,000.00 5,000.00 5,000.00 501-461-100-237 Recruitment 239.34 3,493.34 4,000.00 7,500.00 7,000.00 501-461-100-238 Technical Services 64,100.94 76,509.09 85,000.00 85,000.00 90,000.00 501-461-100-240 I.T. Services 6,130.00 6,044.00 12,384.99 12,385.00 43,453.00 501-461-100-250 Insurance 105,177.72 125,570.11 171,383.37 171,036.00 200,007.00 501-461-100-251 Memberships & Dues 6,824.75 5,648.98 7,700.00 6,500.00 7,000.00 501-461-100-252 Communications 10,290.44 19,823.35 25,000.00 15,000.00 22,000.00 501-461-100-256 Permits, Fees & Charges 64,212.05 68,048.22 79,750.00 79,000.00 86,900.00 501-461-100 257 Travel & Training 3,492.15 5,709.62 12,000.00 7,500.00 7,500.00 501-461-100-259 Meetings & Events 3,963.21 1,453.52 6,600.00 6,600.00 7,000.00 501-461-100-260 Office Supplies 6,993.06 9,062.62 9,000.00 8,000.00 9,000.00 501-461-100-262 Uniform Expense 10,706.91 10,902.82 11,000.00 11,000.00 11,550.00 501-461-100-264 Electricity & Gas 951,197.16 1,082,190.33 1,210,500.00 1,210,500.00 1,331,550.00 501-461-100-265 Gasoline & Oil 46,148.02 47,330.08 46,550.00 46,550.00 40,000.00 501-461-100-267 General Materials & Supplies 256,021.19 240,437.51 285,000.00 266,656.00 285,000.00 501-461-100-273 Special Departmental Exp. 1,890.86 3,166.65 4,200.00 4,200.00 4,500.00 501-461-100-275 Bad Debt Expense 761.47 0 .00 0.00 0.00 0.00 ExpenseCategory: 20 - Supplies & Services Total: 1,987,547.26 2,660,963.82 4,174,492.59 2,853,045.71 3,352,949.00 ExpenseCategory: 70 - Capital Outlay
501-461-100-710 Land Purchase 0.00 0.00 0.00 0.00 0.00
501-461-100-720 Building & Structures 8,826.31 50,835.59 93,668.00 45,000.00 115,500.00 501-461-100-735 Master Plan & Rate Study 0.00 0.00 0.00 0.00 0.00 501-461-100-737 Meters 248,625.60 234,527.12 250,000.00 250,000.00 250,000.00 501-461-100-738 Wells 0.00 74,940.76 27,600.00 27,600.00 0.00 501-461-100-739 Master Plan Improvements 1,533,144.02 128,264.03 7,111,000.00 131,200.00 4,809,380.00 829
501-461-100-740 Miscellaneous Equipment 0.00 12,629.00 8,701.28 8,702.00 125,000.00 501-461-100-750 Vehicles 80,028.18 110,843.55 188,500.00 149,855.84 0.00 ~1-461-100-752 Communication Equipment 3,514.18 0.00 0.00 0.00 0.00 501-461-100-753 Specialized Equipment 8,191.55 98,392.58 69,500.00 19,702.00 245,500.00 501-461-100-755 Specialize'd Vehicles 0.00 56,707.69 200,000.00 83,425.00 0.00 501-461-100-770 Computer Equipment 0.00 4,193.74 75,825.00 70,099.00 45,000.00 ExpenseCategory: 70 - Capital Outlay Total: 1,882,329.84 771,334.06 8,024,794.28 785,583.84 5,590,380.00 Expensecategory: 90 - Contingency
501-495-100-900 Contingency 0.00 0.00 100,000.00 0.00 100,000.00 ExpenseCategory: 90 - Contingency Total: 0.00 0.00 100,000.00 0.00 100,000.00 Fund: 501 - WATER FUND Total: 5,444,818.27 5,053,062.33 14,289,036.38 5,378,368.55 11,427,691.00 830
Wastewater
831
City of Los Banos
Wastewater - Fund 502
Wastewater Collection - Department 432
General Services - Activity 100
Position Title(s)
Public Works Director
Assistant Public Works Director
City Engineer
Public Works Operations Manager
Administrative Coordinator
Administrative Coordinator
Administrative Assistant
Administrative Clerk II
Supervisor (Wastewater)
Water Quality Specialist
Engineer Technician
Engineer Technician
Inspector I
Inspector I
Foreman
Environmental Control Specialist ill
Environmental Control Specialist II
Environmental Control Specialist I
Environmental Control Specialist Trainee
Utility Maintenance ill
Utility Maintenance II
Utility Maintenance II
Utility Maintenance I
Utility Maintenance I
Utility Maintenance I
Maintenance Worker ill
Maintenance Worker II
Maintenance Worker J
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 2
I
3 2
3 2
Departmental
Salary
Allocation
22.0%
25.0%
30%
33%
25%
22%
25%
25%
10%
25%
33%
32%
17.5%
33%
40%
10%
10%
10%
10%
30%
50%
30%
100%
50%
30%
5%
5%
5%
Wastewater - Collection
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Water, WW Treatment, Streets, Fleet,
Solid Waste
Water, WW Treatment, Streets, Fleet,
Solid Waste
Engineering, Water
WW Collection & Treatment
Water, So lid Waste, Streets
Water, WW Treatment, Solid Waste, Fleet,
Streets
WW Treatment, Water, Streets, Solid Waste
Water, WW Treatment, Streets, Solid Waste
WW Treatment
Water
Water, Solid Waste
Water, WW Treatment, Streets
Water, Streets
Engineering, Water
Water
WW Treatment
WW Treatment
WW Treatment
WW Treatment
WW Collection
Water
Water
Water
Water
Water, Streets
Water, Streets
Water, Streets
$733,650
$48,000
$150,965
$56,124
$207,638
$6,615
$28,839
$88,924
$1,076
$3,668
$12,917
$604,766
$1,338,416
832
Wastewater Collections
[o's Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 502 - WASTE WATER FUND
ExpenseCategory: 10 - Personnel Services
502-432-100-101 Salaries 404,825.18 447,351.35 646,890.69 458,230.00 715,650.00 502-432-100-103 Overtime 11,688.66 14,457.87 18,903.73 14,000.00 18,000.00 502-432-100 120 Benefits 326,161.84 312,423.39 357,911.62 301,000.00 453,801.00 502-432 • 100-121 Benefits-PERS 133,019.59 117,401.00 102,931.57 113,511.00 150,965.00 ExpenseCategory: 10 - Personnel Services Total: 875,695.27 891,633.61 1,126,637.61 886,741.00 1,338,416.00 ExpenseCategory: 20 - Supplies & Services
502-432-100-201 Grounds Maintenance 5,748.41 4,576.30 6,500.00 6,500.00 6,500.00 502-43 2-100-202 Fleet Repair & Maintenance 18,150.00 18,805.86 27,010.00 27,010.00 28,083.00 502-432-100-203 Equipment Repair & Maintenar 26,554.10 14,425.87 26,250.00 12,000.00 27,563.00 502-432-100-204 Fleet Services 45,947.00 55,714.46 72,147.00 72,147.00 71,882.00 502-432-100-205 Facility Maintenance 3,152.18 297.05 4,832.86 4,832.86 49,031.00 502-432-100-206 Property Lease 2,946.00 3,069.00 3,222.45 3,222.48 3,223.00 502-432-100-208 Rental - Vehicles & Equipment 0.00 392.26 2,000.00 2,000.00 2,000.00 502-432-100-231 Professional Services 93,243.59 586,701.53 401,233.72 360,000.00 415,000.00 502-432-100-236 Medical Services 444.90 890.64 2,200.00 2,200.00 2,200.00 502-432-100-237 Recruitment 575.37 2,988.78 4,000.00 7,500.00 4,000.00 502-432-100-238 Technical Services 5,284.63 4,612.87 15,500.00 6,500.00 7,000.00 502-432-100-240 I.T.Services 6,130.00 6,044.00 12,384.85 12,384.85 3,247.00 502-432-100-250 Insurance 32,569.14 42,172.97 50,219.53 50,016.00 101,455.37 502-432-100-251 Memberships & Dues 381.25 637.48 1,100.00 1,100.00 1,155.00 502-432-100-252 Communications 3,412.04 8,681.89 8,000.00 6,550.00 8,000.00 502-432-100-253 Advertising 0.00 327.22 3,000.00 1,500.00 2,000.00 502-432-100-256 Permits, Fees & Charges 135,674.00 137,894.87 155,000.00 155,000.00 162,500.00 502-432-100-257 Travel & Training 2,432.66 2,177.87 5,000.00 5,000.00 8,000.00 502-432-100-259 Meetings & Events 2,416.25 641.28 2,665.00 2,600.00 2,600.00 502-432-100-260 Office Supplies 3,078.27 4,891.19 4,800.00 4,800.00 4,800.00 502-432-100-262 Uniform Expense 5,285.82 5,607.40 6,000.00 6,000.00 6,300.00 502-432-100-264 Electricity & Gas 99,276.98 117,308.85 129,000.00 131,821.00 145,000.00 502-432-100-265 Gasoline & Oil 23,940.00 24,618.58 24,045.00 24,045.00 21,984.00 502-432-100-267 General Materials & Supplies 22,903.99 23,848.39 27,500.00 27,500.00 27,500.00 502-432-100-273 Specia I Departmental Exp. 2,088.12 2,024.94 2,500.00 2,500.00 2,750.00 ExpenseCategory: 20 • Supplies & Services Total: 541,634.70 1,069,351.55 996,110.41 934,729.19 1,113,773.37 ExpenseCategory: 70 • Capital Outlay
502-'!_32-100-714 Storm Drain Improvement 251,834.77 85,203.35 440,000.00 30,330.00 150,000.00 502-432-100-720 Building & Structures 8,826.31 21,746.10 43,500.00 10,000.00 36,000.00 502-432-100-733 Lift Station Overhaul/Imp 66,842.93 526,615.30 1,907,030.00 1,300,000.00 1,158,000.00 502-432-100-739 Master Plan Improvements 748,781.36 164,075.77 7,561,000.00 1,810,000.00 9,484,466.00 502-432-100-740 Miscellaneous Equipment 0.00 12,629.00 8,701.28 8,701.28 125,000.00 502-432-100-744 Sewer Line Manholes 18,642.84 0.00 0.00 0.00 0.00 502-432-100-750 Vehicles 0.00 13,799.63 133,500.00 102,579.33 0.00 502-432-100-752 Communication Equipment 3,514.18 0.00 0.00 0.00 0.00 502-432-100-753 Specialized Equipment 8,191.54 156,436.76 84,500.00 20,400.00 310,000.00 502-432-100-755 Specialized Vehicles 0.00 56,707.69 0.00 0.00 0.00 833
502-432-100-770 Computer Equipment 0.00 4,193.76 35,000.00 30,186.00 0.00 ExpenseCategory: 70 - Capital Outlay Total: 1,106,633.93 1,041,407.36 10,213,231.28 3,312,196.61 11,263,466.00 ExpenseCategory: 90 - Contingency
502-495-100 900 Contingency 818,510.96 65,401.98 100,000.00 0.00 100,000.00 ExpenseCategory: 90 - Contingency-Total: 818,510.96 65,401.98 100,000.00 0.00 100,000.00 Fund: 502 - WASTE WATER FUND Total: 3,342,474.86 3,067,794.50 12,435,979.30 5,133,666.80 13,815,655.37 834
City of Los Banos
Wastewater- Fund 502
Wastewater Treatment - Department 433
General Services - Activity 100
Position Title(s)
Public Works Director
Assistant Public Works Director
Public Works Operations Manager
Administrative Coordinator
Administrative Assistant
Admin Clerk II
Supervisor (Wastewater)
Engineer Technician
Environmental Control Specialist III
Environmental Control Specialist II
Environmental Control Specialist I
Environ Control Specialist Trainee
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
1 1
1 1
1 1
1 1
1 1
Departmental
Salary
Allocation
20%
25%
33%
22%
20%
20%
100%
31%
90%
90%
90%
90%
Wastewater - Treatment
2025-2026 l)epartment Detail
Personnel Services
Balance of
Salary
Allocation
Water, WW Collection, Solid Waste
Streets, Fleet
Water, WW Collection, Solid Waste
Streets, Fleet
Water, WW Collection
Water, WW Collection, Solid Waste
Streets, Fleet
Water, WW Collection, Solid Waste, Streets
Water, WW Collection, Solid Waste, Streets
Water, WW Collection, Streets
WW Collection
WW Collections
WW Collection
WW Collection
$581,183
$43,500
$129,526
$44,461
$134,106
$4,491
$20,608
$34,178
$769
$2,906
$9,230
$423,775
$1,004,958
835
Wastewater Treatment
Los Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 502 - WASTE WATER FUND
ExpenseCategory: 10 - Personnel Services
502-433-i00-101 Salaries 261,585 333,288 453,385 340,500 540,183 2_02-433-100-102 Part Time 4,070 42,200 30,000
502-433-100-103 Overtime 4,839 4,386 11,002 1,000 11,000 502-433-100-120 Benefits 167,199 194,173 223,743 210,500 294,249 502-433-100-121 Benefits-PERS 102,014 118,187 78,957 98,585 129,526 ExpenseCategory: 10 - Personnel Services Total: 535,637 654,104 767,086 692,785 1,004,958 ExpenseCategory: 20 - Supplies & Services
502-433-100-201 Grounds Maintenance 7,873 6,464 9,200 9,200 17,200 502-433-100-202 Fleet Repair & Maintenance 10,263 10,634 11,285 11,285 11,285 502-433-100-203 Equipment Repair & Maintenar 26,956 23,188 35,000 15,000 25,000 502-433-100-204 Fleet Services 25,219 30,580 39,599 39,599 39,453 502-433-100-205 Facility Maintenance 8,765 7,531 11,985 11,985 49,031 502-433-100-206 Property Lease 427,857 445,827 468,118 468,118 468,118 502-433-100-208 Rental - Vehicles & Equipment 198 108 500 500 500 502-433-100-231 Professiona I Services 186,993 3,391,494 360,000 250,000 200,000 502-433-100-236 Medical Services 425 2,516 2,000 2,000 2,000 502-433-100-237 Recruitment 70 3,328 4,000 9,000 4,000
502-433-100-238 Technical Services 78,780 99,493 105,000 105,000 509,500 502-433-100-240 I.T. Services 5,627 5,747 11,829 10,405 3,247 502-433-100-250 Insurance 36,683 47,537 73,513 73,334 85,484 ~i_-433-100-251 Memberships & Dues 189 695 6,150 500 3,000 502-433-100-252 Communications 3,190 4,515 5,775 5,052 5,000 502-433-100-256 Permits, Fees & Charges 37,699 35,875 38,000 43,000 45,000 502-433-100-257 Travel & Training 1,462 1,602 20,000 5,000 8,000 502-433-100-259 Meetings & Events 341 1,600 1,600 1,600 502-433-100-260 Office Supplies 3,306 2,844 2,625 2,625 2,625 502-433-100-262 Uniform Expense 2,331 2,720 3,300 3,300 4,000 502-433-100-264 Electricity & Gas 154,067 144,888 162,000 148,751 162,000 502-433-100-265 Gasoline & Oil 22,995 23,578 23,100 23,100 19,200 502-433-100-267 General Materials & Supplies 24,427 25,533 25,500 25,500 26,775 502-433-100-273 Special Departmental Exp. 32,984 35,665 41,000 41,000 46,100 502-433-100-275 Bad Debt Expense 1,374
ExpenseCategory: 20 - Supplies & Services Total: 1,098,359 4,352,703 1,461,079 1,306,228 1,738,118 ExpenseCategory: 70 - Capital Outlay
502-433-100-716 Street & Road Improvements 30,034 20,000 502-433-100-717 Landscape & Irrigation 1,204,367 65,000 12,206 502 -433-100-720 Building & Structures 25,860 811,000 96,868 111,000 502-433-100- 726 Misc Improvements 350,000 165,700
502-433 -100-739 Master Plan Improvements 500,000
502-433-100-740 Miscellaneous Equipment 44,518
502-433-100-750 Vehicles 79,918 190,000 161,624
502-433-100-752 Communication Equipment 8,147
502-433-100-753 Specialized Equipment 13,455 56,004 51,000 5,377 182,500 836
502-433-100-770 Computer Equipment 121 30,000 26,161
ExpenseCategory: 70 - Capital Outlay Total: 101,520 1,360,903 1,997,000 467,936 313,500 Fund: 502 - WASTE WATER FUND Total: 1,735,515 6,367,711 4,225,166 2,466,949 3,056,576 837
Airport
838
Airport
losBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: SOS -AIRPORT FUND
ExpenseCategory: 10 - Personnel Services
505 435-100-101 Salaries 13,910
505-435-100-102 Part Time 16,163 20,756 21,000 21,000 21,000 505-435-100-103 Overtime 741
505-435-100-120 Benefits 1,242 1,588 12,397 1,650 2,000 505-435-100-121 Benefits-PERS 5,469
Expensecategory: 10 • Personnel Services Total: 17,404 22,344 53,517 22,650 23,000 ExpenseCategory: 20 - Supplies & Services
505-435-100-201 Ground Maintenance 6,874 9,279 8,000 8,000 8,000 505-435-100-205 Facilily Maintenance 27,933 30,370 48,329 49,329 505-4 35-100-214 Building/Structure Maint. 19,500 14,500 25,000 505-435-100-231 Professional Services 1,951 155,000 7,032 160,000 505-435-100-236 Medical Services 88 200 200
505-435-100-238 Technical Services 14,764 13,343 20,000 20,000 22,000 505-435-100-240 I.T. Services 2,497
505-435-100-250 Insurance 19,970 22,293 27,370 27,370 30,564 505-435-100-252 Communications 3,500 1,183 1,800 1,241 1,800 505-435-100-257 Travel & Training 35
505-435-100-260 Office Supplies 974 2,472 1,000 800 1,000 505-435-100-264 Electricity & Gas 18,798 19,979 23,500 18,000 19,600 505-435-100-265 Gasoline & Oil 177,333 120,970 180,000 170,000 180,000 505-435-100-275 Bad Debt Expense 29,674
ExpenseCategory: 20 • Supplies & Services Total: 270,268 221,840 484,699 345,946 450,661 Expensecategory: 70 - Capital Outlay
505-435-100-720 Building & Structures 295,000 30,000 295,000 505-435-100-725 Airport Improvements 2,555 43,675 40,300 40,300 45,000 505-435-100-735 Master Plan & Rate Study
505-435-100-75J Communication Equipment 5,769
Expensecategory: 70 - Capital Outlay Total: 2,555 49,444 335,300 70,300 340,000 Fund: sos - AIRPORT FUND Total: 290,228 293,628 873,516 438,896 813,661 839
Solid Waste &
Street Sweeping
840
City of Los Banos
Solid Waste - Fund 510
Waste Management - Department 490
General Services - Activity 100
Position Title(s)
Public Works Director
Assistant Public Works Director
Public Works Operations Manager
Foreman
Administrative Coordinator
Administrative Coordinator
Administrative Assistant
Admin Clerk II
Engineering Technician
Maintenance Worker III
Maintenance Worker II
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
1 1
1 1
1 1
1 2
Solid Waste
2025-2026 Department Detail
Personnel Services
Departmental
Salary
Allocation
22%
13%
Balance of
Salary
Allocation
Water, WW Collection & Treatment,
Streets, Fleet
Water, WW Collection & Treatment,
Streets, Fleet
34% Streets, Fleet
100%
25% Water, WW Collection, Streets
21% Water, WW Collection & Treatment,
Streets, Fleet
20% Water, WW Collection & Treatment, Streets
20% Water, WW Collection & Treatment, Streets
33% Water, WW Colllection
100%
100%
$516,439
$40,500
$202,701
$39,508
$167,729
$2,592
$18,904
$29,895
$706
$2,582
$8,468
$513,585
$1,030,024
841
Solid Waste
Cos Banos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 510 - SOLID WASTE FUND
ExpenseCategory: 10 - Personnel Services
510-490-100-101 Salaries 364,718 416,587 392,242 374,400 482,019 510-490-100-102 Part Time 12,912 21,120 21,420 15,870 21,420 510-490-100-103 Overtime 22,299 26,363 11,743 15,390 13,000 510-490-100-120 Benefits 239,762 234,026 268,308 254,700 310,884 510-490-100-121 Benefits-PERS 157,978 141,742 97,820 153,215 202,701 ExpenseCategory: 10 - Personnel Services Total: 797,670 839,838 791,532 813,575 1,030,024 ExpenseCategory: 20 - Supplies & Services
510-490-100-201 Grounds Maintenance 2,051 2,324 2,500 2,500 3,500 510-490-100-202 Fleet Repair & Maintenance 29,931 31,013 33,300 33,300 33,300 510-490-100-203 Equipment Repair & Maintenar 2,787 2,989 2,000 2,000 2,000 510-490-100-204 Fleet Services 44,762 54,277 70,287 70,287 61,767 510-490-100-205 Facility Maintenance 8,553 18,769 36,730 36,730 53,959 510-490-100-206 Property Lease 56,280 58,644 58,644 58,644 58,644 510-490-100-208 Rental - Vehicles & Equipment 1,670 3,167 3,000 2,000 3,000 510-4 90-100-209 Alley MaintenanceRepair 3,775
510-490-100-213 Water Sewerage & Disposal
510-490-100-231 Professional Services 3,913 36,771 60,000 45,000 60,000 510-490-100-233 Consulting Services
510-490-100-236 Medical Services 1,374 1,187 2,000 2,000 2,000 510-490-100-237 Recruitment 292 2,030 4,500 4,500 2,000 510-490-100-238 Technical Services 3,198,675 3,372,882 3,513,825 3,625,000 3,815,000 510-490-100-240 I.T. Services 6,130 6,044 12,385 12,385 5,744 510-490-100-250 Insurance 31,774 36,416 42,338 42,174 46,462 510-490-100-252 Communications 5,509 5,048 4,900 4,525 5,000 510-490-100-253 Advertising 535 1,256 1,000 1,000 1,000 510-490-100-255 Solid Waste Dumping Fees 76,740 102,309 120,000 83,500 88,500 510-490-100-256 Permits, Fees & Charges 321 1,078 1,500 354 1,500 510-490-100-25 7 Travel & Training 1,776 787 6,100 4,000 4,000 510-490-100-259 Meetings & Events 361 600 600 800
510-~0-100-260 Office Supplies 1,763 2,837 3,000 3,000 3,000 510-490-100-262 Uniform Expense 3,522 5,711 5,250 5,825 6,150 510-490-100-264 Electricity & Gas 847 1,403 1,500 1,500 1,650 510-490-100-265 Gasoline & Oil 56,165 72,226 75,635 75,635 68,800 510-490-100-267 General Materials & Supplies 7,323 7,691 10,000 10,000 20,000 510-490-100-272 Landfill Closure 90,513 6,600,000 75,000 6,600,000 510-490-100-273 Special Departmental Exp. 3,016 2,903 3,500 3,500 3,500 510-490-100-275 Bad Debt Expense 643
ExpenseCategory: 20 - Supplies & Services Total: 3,550,126 3,920,636 10,674,494 4,204,959 10,951,276 ExpenseCategory: 70 - Capital Outlay
510-490-100-720 Building & Structures 5,950 56,000 56,000 45,000 510-490-100-734 Landfill Closure 1,967,884
510-490-100-740 Miscellaneous Equipment 10,000
510-490-100-750 Vehicles 81,460 13,293 83,500 71,455 85,000 842
510-490-100-753 Specialized Equipment 287,500 286,485 48,000 510-490-100-755 Specialized Vehciles 25,000 24,733
510-490-100-770 Computer Equipment 127
ExpenseCategory: 70 - Capital Outlay Total: 81,460 1,997,254 452,000 438,673 178,000 ExpenseCategory: 81 - Charge Ins -' Outs
510-490-100-820 Charge In $ 412,000 $ 426,420 $ 441,345 $ 441,345 $ 456,792 ExpenseCategory: 81 - Charge Ins - Outs Total: $ 412,000 $ 426,420 $ 441,345 $ 441,345 $ 456,792 ExpenseCategory: 10 - Personnel Services - CalRecycle Grant 510-490-170-102 Part Time 18,510 21,163 22,000 21,210 22,000 510-490 170-120 Benefits 1,423 1,619 1,853 1,650 2,000
1tegory: 10 - Personnel Services - cal Recycle Grant Total: 19,933 22,782 23,853 22,860 24,000 ExpenseCategory: 20 - Supplies & Services
510-490-170-2.53 Advertising 5,895
510-490-170-267 General Materials & Supplies 22,466 39,823 24,459 ExpenseCategory: 20 - Supplies & Services Total: 5,895 22,466 39,823 24,459 ExpenseCategory: 90 - Contingency
510-495-100-900 Contingency $ $ - $ 100,000 $ - $ 100,000 ExpenseCategory: 90 - Contingency Total: $ - $ - $ 100,000 $ - $ 100,000 Fund: 510 - SOLID WASTE FUND Total: $ 4,867,084 $ 7,229,396 $ 12,523,047 $ 5,945,871 $ 12,740,092 843
City of Los Banos
Solid Waste-Street Sweeping - Fund 510
Waste Management - Department 490
Maintenance - Activity 210
Position Title(s)
Maintenance II
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
3 Solid Waste-Street Sweeping
2025-2026 Department Detail
Personnel Services
Departmental
Salary
Allocation
100%
Balance of
Salary
Allocation
$200,997
$17,500
$63,157
$15,376
$14,400
$0
$9,645
$0
$360
$1 ,005
$4,320
$125,764
$326,761
844
Solid Waste - Street Sweeping
t:osBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 510 - SOLID WASTE FUND
ExpenseCategory: 10 - Personnel Services
510-490-210-101 Salaries 64,090 136,220 180,276 172,170 199,997 510-490-210-103 Overtime 213 1,090 11,113 1,000
510-490-210-120 Benefits 31,633 44,843 122,482 56,850 62,607 510-490-210-121 Benefits-PERS 5,692 10,831 15,656 29,535 63,157 ExpenseCategory: 10 - Personnel Services Total: 101,628 192,983 329,527 258,555 326,761 ExpenseCategory: 20 - Supplies & Services
510-490-210-201 Grounds Maintenance 2,064 2,468 2,500 2,500 3,000 510-490-210-202 Fleet Repair & Maintenance 69,300 71,804 75,850 75,850 72,150 510-490-210-203 Equipment Repair & Maintenar 2,326 2,742 2,000 2,000 2,000 510-490-210-204 Fleet Services 56,016 91,861 118,954 118,954 120,060 510 490-210-205 Facility Maintenance 6,461 4,108 9,666 9,666 S3,959 510-490-210-209 Alley Maintenance & Repair 1,126
510-490-210-231 Professional Services 1,760 2,640 4,000 2,800 4,000 510-490-210-236 Medical Services 745 851 1,200 1,200 1,200 510-490-210-237 Recruitment 970 500 500
510-490-210-240 IT. Services 5,632 5,768 11,829 11,829 5,744 510-490-210-250 Insurance 13,249 19,334 22,628 22,570 28,945 510-490-210-252 Communications 400 400
510-490-210-256 Permits, Fees & Charges 98 500 500
510-490-210-257 Travel & Training 5,000 400 1,000
510-490-210-260 Office Supplies 857 958 1,000 1,000 1,000 510-490-210-262 Uniform Expense 1,785 2,584 3,200 2,100 3,200 510-490-210-265 Gasoline & Oil 53,550 65,881 64,750 64,750 57,600 510-490-210-267 General Materials & Supplies 1,460 2,993 5,000 5,000 5,000 510-490-210-273 Special Departmental Exp. 404 790 1,000 1,000 1,500 ExpenseCategory: 20 • Supplies & Services Total: 216,735 275,851 329,976 321,619 361,758 ExpenseCategory: 70 • Capital Outlay
510-490-210-753 Specialized Equipment 14,187
510-490-210-755 Specialized Vehciles 402,000 402,000 450,000 510-490-210-770 Computer Equipment 121
ExpenseCategory: 70 • Capital Outlay Total: 14,187 121 402,000 402,000 450,000 Fund: 510 • SOLID WASTE FUND Total: 332,549 468,955 1,061,503 982,174 1,138,519 845
Internal
Services
846
Fleet
847
City of Los Banos
Fleet Maintenance - Fund 601
Fleet Maintenance - Department 480
Maintenance - Activity 210
Position Title(s)
Public Works Director
Assistant Public Works Director
Public Works Operations Manager
Fleet Coordinator
Administrative Coordinator
Adrnin Clerk I
Mechanic I
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 1
1 1
1 2
Departmental
Salary
Allocation
4%
10%
15%
100%
3%
100%
100%
Fleet Maintenance
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
Water, WW Collection & Treatment,
Solid Waste, Streets
Water, WW Collection & Treatment,
Solid Waste, Streets
Streets, Solid Waste
Water, WW Collection & Treatment
Solid Waste, Streets
$309,814
$26,500
$38,394
$23,701
$117,802
$3,726
$13,889
$3,643
$518
$1 ,549
$6,221
$235,944
$545,758
848
Fleet Maintenance
tosBanos
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 601- FLEET MAINTENANCE
ExpenseCategory: 10 - Personnel Services
601-480-210-101 Salaries 187,665 239,168 257,004 215,000 278,194 601-480-210-102 Part Time 31,367 24,165 26,620 23,000 26,620 601-480-210-103 Overtime 5,032 2,058 8,909 9,000 5,000
601-480-210-120 Benefits 132,723 153,674 220,644 148,000 197,550 601-480-210-121 Benefits-PERS 62,768 70,098 54,114 54,000 38,394 ExpenseCategory: 10 - Personnel Services Total: 419,555 489,163 567,290 449,000 545,758 ExpenseCategory: 20 - Supplies & Services
601-480-210-202 Fleet Repair & Maintenance 319,845 361,070 370,000 370,000 370,000 601-480-210-205 Facility Maintenance 5,175 7,877
601-480-210-214 Building/Structure Maint. 11,782 11,782 5,000 601-480-210-231 Professional Services 7,322 16,412 39,500 39,360 25,000 601-480-210-236 Medical Services 768 777 1,200 1,200 1,400 601-480-210-237 Recruitment 427 937 4,000 4,000 4,500
601-480-210-250 Insurance 8,775 16,769 20,420 20,325 25,880 601-480-210-252 Communications 963 853 1,700 800 1,700
601-480-210-257 Travel & Training 1,509 2,377 5,000 1,000 5,000 601-480-210-260 Office Supplies 1,446 3,798 6,000 2,000 5,000 601-480-210-262 Uniform Expense 4,360 3,878 6,500 3,500 6,500 601-480-210-264 Electricity & Gas 19,017 15,832 18,500 28,500 31,350 601-480-210-265 Gasoline & Oil 323,580 315,828 348,000 282,000 320,000 601-480-210-267 General Materials & Supplies 23,903 33,368 34,000 24,000 28,000 601-480-210-273 Special Departmental Exp. 366 921 2,000 2,000 2,000 ExpenseCategory: 20 - Supplies & Services Total: 717,455 780,698 868,602 790,467 831,330 ExpenseCategory: 70 - Capital Outlay
601-480-210-720 Building & Structures 67,029 75,000 85,000 601-480 210-753 Specialized Equipment 13,000 11,000
ExpenseCategory: 70 - Capital Outlay Total: 67,029 88,000 11,000 85,000 Fund: 601 - FLEET MAINTENANCE Total: 1,137,010 1,336,890 1,523,892 1,250,467 1,462,088 849
Facilities
Maintenance
850
Cos Banos
Fund: 100 - GENERAL FUND
ExpenseCategory: 10 - Personnel Services
100-427-100-101
100-427-100-102
100-427-100-103
100-427-100-120
100-427-100-121
Salaries
Part Time
Overtime
Benefits
Benefits-PERS
ExpenseCategory: 10 - Personnel Services Total:
ExpenseCategory: 20 - Supplies & Services
100-427-100-236
100-427-100-237
100-427-100-250
100-427-100-252
100-427-100-260
100-427-100-262
100-427-100-267
Medical Services
Recruitment
Insurance
Communications
Office Supplies
Uniform Expense
General Material & Supplies
Expensecategory: 20 - Supplies & Services Total:
ExpenseCategory: 70 - Capital Outlay
100-427-100-750 Vehicles
ExpenseCategory: 70 - Capital Outlay Total:
Fund: 100 - GENERAL FUND Total:
2022-2023 2023-2024
Total Activity Total Activity
21,474
4,825
1,251
15,401
1,914
44,865
44 173
1,857
340
2,019
48 383
4,863
33,040
33,040
82,768
Facilities Maintenance
• 2024-2025
Total Budget
2024-2025
ESTYE
2025-2026
REQT
851
Facilities Maintenance
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 605 - FACILITIES MAINTENANCE
Expensecategory: 10 - Personnel Services
605-427-100-101 Salaries 99,589 86,770 338,272
605-427-100-102 Part Time 2,900 2,857
605-427-100-103 Overtime 7,779 1,500 2,000
605-427-100-120 Employee Benefits 65,167 28,150 219,764 605-427-100-121 Benefits-PERS 9,779 18,340 31,358
ExpenseCategory: 10 • Personnel Services Total: 185,214 137,617 591,394 Expensecategory: 20 - Supplies & Services
605-427-100-205 Facility Maintenance 237,000 242,000 250,000 605-427-100-231 Professional Services 313,400 273,400 50,000 605-427-100-236 Medical Services 3,000 1,000 1,400
605-427 -100-237 Recruitment 2,000 2,000 2,000
605-427-100-250 Insurance 2,400 2,389 14,225
605-427-100-252 Communications 2,000 1,125 1,500
605-427-100-257 Travel & Training 10,000 5,460 13,000
605-427-100-260 Office Supplies 1,000 1,000 4,000
605-427-100-262 Uniform Expense 2,000 1,400 3,000
605-427-100-267 General Materials & Supplies 10,000 9,500 23,000 605-427-100-273 Special Departmental Exp. 15,000 5,000 5,000 ExpenseCategory: 20 - Supplies & Services Total: 597,800 544,274 367,125 ExpenseCategory: 70 - Capital Outlay
605-427-100-720 Building & Structures 28,000 50,000 80,000 605-427-100-735 Master Plan & Rate Study
605-427-100-750 Vehicles 85,000
605-427-100-753 Specialized Equipment 422,711 200,000 222,711 ExpenseCategory: 70 - Capital Outlay Total: 450,711 250,000 387,711 Fund: 605 - FACILITIES MAINTENANCE Total: 1,233,725 931,891 1,346,230 852
City of Los Banos
Facilities Maintenance- Fund 605
Facilities Mainteance - Department 427
General Services - Activity 100
Position Title(s)
Facilities Manager
Maintenance Worker I
Custodian
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Reimbursement
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
2 3
Departmental
Salary
Allocation
100%
100%
100%
Facilities Maintenance
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
$340,272
$21,500
$31,358
$26,031
$126,882
$9,600
$5,400
19,290
$0
$720
$1,701
$8,640
$251,122
$591,394
853
Information
Technology
854
City of Los Banos
Information Technology - Fund 610
Administration - Department 410
General Services - Activity 100
Position Title(s)
Information Technology Technician
Total Salaries (Including Overtime)
W orkrnen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
Total Personnel Services:
Number
1 Departmental
Salary
Allocation
100%
Information Technology
2025-2026 Department Detail
Personnel Services
Balance of
Salary
Allocation
$89,401
$7,600
$67,202
$6,839
$4,800
$0
$3,215
$13,040
$120
$447
$1,440
$104,704
$194,105
855
Information Technology
Cos Banos
2022-2023 2023-2024 2024-2025 ·2024-2025 2025-2026
Total Activity Total Activity Total Budget ESTYE REQT
Fund: 610 - INFORMATION TECH
ExpenseCategory: 10 - Personnel Services
610-410-100-101 Salaries 73,651 83,460 83,460 87,000 88,401 610-410-100-103 Overtime 1,000 1,000
610-410-100-120 Benefits 30,855 31,899 27,914 31,000 37,502 610-410-100-121 Benefits-PERS 42,666 49,689 31,156 59,000 67,202 ExpenseCategory: 10 - Personnel Services Total: 147,173 165,048 143,529 177,000 194,105 ExpenseCategory: 20 - Supplies & Services
610-410-100-231 Professional Services 138,000 138,838 276,455 145,872 154,524 610-410-100-238 Technical Services 36,725 53,744 97,000 62,774 118,660 610-410-100-250 Insurance 7,679 4,341 5,155 5,126 6,465 610-410-100-252 Communications 962 677 51,000 700 700
610-410-100-257 Travel & Training 1,000 1,500
610-410-100-260 Office Supplies 103 35 1,850 100 650
610-410-100-265 Gasoline & Oil 265 347 350 350 320
610-410-100-273 Special Departmental Expense 153,350
ExpenseCategory: 20 - Supplies & Services Total: 183,735 197,982 586,160 214,922 282,819 ExpenseCategory: 70 - Capital Outlay
610-410-100-740 Miscellaneous Equipment 21,304
610-410-100-770 Computer Equipment 76,732 63,871 100,000 65,000 60,000 ExpenseCategory: 70 - Capital Outlay Total: 76,732 85,175 100,000 65,000 60,000 Fund: 610- INFORMATION TECH Total: 407,640 448,204 829,689 456,922 536,924 856
[o's Banos
Fund: 212 - PEG FRANCHISE FUND
ExpenseCategory: 00 - Transfer Out
212-498-000-000 Transfer Out
ExpenseCategory: 00 - Transfer Out Total:
ExpenseCategory: 20 - Supplies & Services
212-410-100-203 Equipment Repair & Maintenar
212-410-100-273 Special Departmental Expense
ExpenseCategory: 20 - Supplies & Services Total:
ExpenseCategory: 70 - Capital Outlay
212-410-100-752 Communication Equipment
ExpenseCategory: 70 - Capital Outlay Total:
Fund: 212 - PEG FRANCHISE FUND Total:
2022-2023 2023-2024
Total Activity Total Activity
80,665
80,665
80,665
2024-2025
Total Budget
1,500
1,500
60,000
60,000
61,500
2024-2025
ESTYE
3,500
3,500
3,500
PEG
2025-2026
REQT
5,000
5,000
250,000
250,000
255,000
857
Public Notice
Notice is hereby given that the City•
Council of the City Los Banos wi II hold a
Public Hearing for the proposed Fiscal
Year 2025/2026 City Budget and a Public
Hearing for the Fiscal Year 2025/2026
Appropriation Limitation as follows:
Date: June 4, 2025
Time: 6:00 p.m.
Place: Council Chambers
City Hall
520 T Street
Los Banos, CA 93635
Questions regarding the above
referenced item may be directed to the
Finance Department at City Hall or (209)
827-7000.
May 21, 28, 2025
WEX#25-104
EXHIBIT B
858
Exhibit C
City of Los Banos
GANN APPROPRIATION LIMITATION
Fiscal Year 2025-2026
FY 2024-2025 Appropriations Limit
A. Change in California Per Capita Personal Income
( converted to a ratio) 1.0644
B. Greater of the Change in population
( converted to a ratio)
City of Los Banos
County of Merced
1.0142
1.0043
Adjustment factor (A multiplied by B)
FY 2025-2026 Appropriations Limit
City of Los Banos Tax Appropriation Limit - 10 Years
FY
2025-2026
2024-2025
2023-2024
2022-2023
2021-2022
2020-2021
2019-2020
2018-2019
2017-2018
2016-2017
City Population Limit
48,896 $137,298,158
47,347 $127,186,807
47,300 $127,186,807
46,639 $115,399,111
42,869 $106,211,791
41,923 $98,080,886
41,898 $93,117,712
40,986 $87,483,758
39,993 $82,376,420
39,359 $78,178,248
$127,186,807
1.0795
$137,298,158
859