Agenda packet — Los Banos City Council, June 3, 2026 (part 2 of 3)

PART D

METHOD OF ASSESSMENT SPREAD

LANDSCAPING AND LIGHTING DISTRICT NO. 6
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received. Costs are to be spread equally to each residential unit (RU) as follows:

St. Francis Estates, Unit 1 and Unit 2 and Phases 1, 2, and 3 of Tract 91-1 have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

The total number of assessable units is 322 RU. The total estimated cost to be assessed for Fiscal Year 2026- 2027 is $38,375.00 divided by 322 equals $119.18 per assessable unit. An increase of 10 percent is being included, given planned capital improvements and current deficit spending. The 2026-2027 Fiscal Year assessment will increase to $126.86 per RU.

LIMITATION ON ASSESSMENTS

Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. The maximum previous assessment was $115.32 per RU, which occurred in Fiscal Year 2025-2026. Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). The assessment for 2025-2026 was $115.32 per RU. In accordance with the foregoing limitations, the 2026-2027 Fiscal Year assessment will be $126.86 per RU.

473
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 6
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

PART F
474

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 6
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

1. ST. FRANCIS ESTATES UNIT NO. 1 SUBDIVISION MAP RECORDED VOL. 37, PAGES 6 THROUGH 11, MCR.

2. ST. FRANCIS ESTATES UNIT NO. 2 SUBDIVISION MAP RECORDED VOL. 37, PAGES 12 THROUGH 15, MCR.

3. ST. FRANCIS ESTATES, UNIT II, PHASE I, TRACT NO. 91-1, RECORDED VOL. 43, PAGES 1 THROUGH 3, MCR.

4. ST. FRANCIS ESTATES, UNIT II, PHASE II, TRACT NO. 91-1, RECORDED VOL. 44, PAGES 25 THROUGH 27, MCR.

5. ST. FRANCIS ESTATES, UNIT II, PHASE III, TRACT NO. 91-1, RECORDED VOL. 47, PAGES 25 THROUGH 27, MCR.

475

CLERK'S CERTIFICATION TO COUNTY AUDITOR

ASSESSMENT DISTRICT NO. 6
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 6, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ___________________, 2026, by its Resolution No. _____.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

___________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
476

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA

LANDSCAPING AND LIGHTING DISTRICT NO. 7

ENGINEER'S REPORT

2026-2027

477

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 7
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Los Banos, California, on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ___________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By____________________________
Lucille L. Mallonee

478

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 7
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 7, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed or to be constructed pertinent to Valley Meadows Subdivision, Los Banos, California, a residential development, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals

This report consists of six parts as follows:

PART A - Plans and specifications for the improvements are filed with the City Clerk. Although separately bound, the plans and specifications are a part of this report and are included in it by reference.

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART E - A list of the names and addresses of the owners of real property within this assessment district, as shown on the last equalized assessment roll for taxes, or as known to the Clerk. The list is keyed to Exhibit C by assessment number.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,

James Cozad, P.E.

Engineer of Record

479
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 7
(Pursuant to the Landscaping and Lighting Act of 1972)

Plans and specifications for the improvement are those prepared by Lew-Garcia-Davis. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

Valley Meadows Subdivision, Improvement Plans

480
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 7

ENGINEER'S COST ESTIMATE

2026-2027
A. ITEMS TO BE MAINTAINED IN VALLEY MEADOWS
# Description Total Amount
1 Fleet Repair & Maintenance 108.00
2 Fleet Services 273.00
3 Sidewalk Maintenance 0.00
4 Water Sewerage & Disposal 6,500.00
5 Landscape Maintenance 3,383.00
6 Park Maintenance 8,000.00
7 Storm Drain Maintenance 0.00
8 Street Sign Maintenance 150.00
9 Street Tree Maintenance 0.00
10 Fence Maintenance 200.00
11 Professional Services 0.00
12 Technical Services 0.00
13 Street Light Maintenance 200.00
14 Electricity & Gas 1,000.00
15 Gasoline & Oil 223.00
Sub Total $ 20,037.00
Contingency Allowance 0.00
Total Maintenance Expenses $ 20,037.00
B. INCIDENTAL EXPENSES
1 District Administrative Costs 1,625.00
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 14,174.04
Total Incidental Expenses $
15,799.04
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscape & Irrigation 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 35,836.04
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 23,253.00
E. BALANCE TO ASSESSMENT 2026-2027 $ (12,583.04)
481
Valley Meadows #7 PART C
Assessment # Tax Tax Code
428021001000 371.46 52900
428021002000 371.46 52900
428021003000 371.46 52900
428021004000 371.46 52900
428021005000 371.46 52900
428021006000 371.46 52900
428021007000 371.46 52900
428021008000 371.46 52900
428021009000 371.46 52900
428021010000 371.46 52900
428021011000 371.46 52900
428021012000 371.46 52900
428021013000 371.46 52900
428021014000 371.46 52900
428021015000 371.46 52900
428021016000 371.46 52900
428021017000 371.46 52900
428021018000 371.46 52900
428021019000 371.46 52900
428021020000 371.46 52900
428021021000 371.46 52900
428021022000 371.46 52900
428021023000 371.46 52900
428021024000 371.46 52900
428021025000 371.46 52900
428021026000 371.46 52900
428021027000 371.46 52900
428021028000 371.46 52900
428021029000 371.46 52900
428021030000 371.46 52900
428021031000 371.46 52900
428021032000 371.46 52900
428021033000 371.46 52900
428021034000 371.46 52900
428021035000 371.46 52900
428021036000 371.46 52900
428021037000 371.46 52900
428021038000 371.46 52900
428021039000 371.46 52900
428021040000 371.46 52900
428021041000 371.46 52900
428021042000 371.46 52900
428021044000 371.46 52900
428021045000 371.46 52900
428021046000 371.46 52900
428021047000 371.46 52900
428021048000 371.46 52900
428021049000 371.46 52900
428022001000 371.46 52900
428022002000 371.46 52900
428022003000 371.46 52900
428022004000 371.46 52900
428022005000 371.46 52900
428022006000 371.46 52900
428022007000 371.46 52900
428022008000 371.46 52900
482
Valley Meadows #7 PART C
Assessment # Tax Tax Code
428022009000 371.46 52900
428022010000 371.46 52900
428022011000 371.46 52900
428022012000 371.46 52900
428022013000 371.46 52900
428022014000 371.46 52900
428022015000 371.46 52900
428022016000 371.46 52900
428022017000 371.46 52900
428022018000 371.46 52900
428022019000 371.46 52900
428022020000 371.46 52900
428022021000 371.46 52900
428022022000 371.46 52900
428023001000 371.46 52900
428023002000 371.46 52900
428023003000 371.46 52900
428023004000 371.46 52900
428023005000 371.46 52900
428023006000 371.46 52900
428023007000 371.46 52900
428023008000 371.46 52900
428023009000 371.46 52900
428024001000 371.46 52900
428024002000 371.46 52900
428024003000 371.46 52900
428024004000 371.46 52900
428024005000 371.46 52900
428024006000 371.46 52900
428024007000 371.46 52900
428024008000 371.46 52900
483
PART D

METHOD OF ASSESSMENT SPREAD

LANDSCAPING AND LIGHTING DISTRICT NO. 7
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received. Costs are to be spread equally to each residential unit (RU) as follows:

The improvements constructed in conjunction with Valley Meadows Subdivision has been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

The total number of assessable units is 87 RU. The total estimated cost to be assessed for Fiscal Year 2026- 2027 is $35,836 divided by 87 equals $411.91 per assessable unit. An increase of 10 percent is being included, which accounts for planned capital improvements and allowable reserve funding, and will raise the assessment for the 2026-2027 Fiscal Year to $371.46 per RU.

LIMITATIONS ON ASSESSMENTS

Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $337.68 per RU, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). The assessment for Fiscal Year 2025-2026 was $337.68 per RU. In accordance with the foregoing limitations, the assessment for Fiscal Year 2026-2027 will be $371.46 per RU.

484
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 7
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

485
PART F

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 7
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

VALLEY MEADOWS SUBDIVISION MAP RECORDED VOL. 37, PAGES 48 AND 49, MCR.

486

CLERK'S CERTIFICATION TO COUNTY AUDITOR

ASSESSMENT DISTRICT NO. 7
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 7, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ___________________, 2026, by its Resolution No. ______.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

___________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
487

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA

LANDSCAPING AND LIGHTING DISTRICT NO. 9

ENGINEER'S REPORT

2026-2027

488

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 9
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was approved and confirmed by the City Council of the City of Los Banos, California, on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By __________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee
489

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 9
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 9, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to Jo-Lin Park Manor, Phases 1, 2, 3 and 4, Tract No. 89-6; Rancho De Amigos, Phases 1, 2, 3 and 4, Tract No. 89-2, Los Banos, California residential developments; and those improvements constructed pertinent to College Plaza Shopping Center, Parcel Map Nos. 2001-03 and 2001-05, Los Banos, California commercial developments, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals
This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,

James Cozad, P.E.

Engineer of Record
490
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 9
(Pursuant to the Landscaping and Lighting Act of 1972)

A. Plans and specifications for the improvements are those prepared by Thompson-Hysell Engineers, Inc. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Jo-Lin Park Manor, Unit 1, Improvement Plans

2. Jo-Lin Park Manor, Phase 2, Improvement Plans

3. Jo-Lin Park Manor, Phase 3, Improvement Plans

4. Jo-Lin Park Manor, Phase 4, Improvement Plans

B. Plans and specifications for the improvements are those prepared by Bedesen-Cardoza-Andrews, Inc. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Rancho De Amigos, Tract 89-2, Improvement Plans

2. Tract 89-2, Phase 2, Rancho De Amigos, Improvement Plans

3. Tract 89-2, Phase 3, Rancho De Amigos, Improvement Plans

4. Tract 89-2, Phase 4, Rancho De Amigos, Improvement Plans

C. Plans and Specifications for the improvements are those prepared by Benchmark Engineering, Inc.

These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Food 4 Less Shopping Center, Improvement Plans

2. College Plaza Shopping Center, Pad B, Improvement Plans

3. Canal Farm Lane, Improvement Plans

4. State Highway 152

5. Tract 2017-03, Phases 1-4, Sunrise Ranch, Improvement Plans

Parcel D, PM 2001-03 (1.17 Acres) 428-160-016
Parcel A, PM 2001-03 (5.11 Acres) 428-160-013
Parcel C, PM 2001-05 (0.69 Acres) 428-160-019
Parcel D, PM 2001-05 (0.57 Acres) 428-160-020
Parcel E, PM 2001-05 (0.57 Acres) 428-160-021
Parcel F, PM 2001-05 (0.82 Acres) 428-160-022
Parcel 2, PM 2005-05 (0.94 Acres) 428-160-023
Parcel 4, PM 2005-05 (1.62 Acres) 428-160-026
Parcel 5, PM 2005-05 (0.98 Acres) 428-160-027
Parcel 1, PM 2005-05 (0.72 Acres) 428-160-029
Parcel 3, PM 2005-05 (2.34 Acres) 428-160-030
Parcel 1, LLA 2012-01 (1.00 Acres) 428-160-031
Parcel 1, PM 2016-01 (1.00 Acres) 428-160-033
Parcel 2, PM 2016-01 (3.17 Acres) 428-160-034
491
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 9

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN JO-LIN PARK MANOR AND RANCHO DE AMIGOS # Description Total Amount
1 Fleet Repair & Maintenance 641.38
2 Fleet Services 1,614.43
3 Sidewalk Maintenance 843.93
4 Water Sewerage & Disposal 30,381.33
5 Landscape Maintenance 14,804.15
6 Park Maintenance 28,693.48
7 Storm Drain Maintenance 421.96
8 Street Sign Maintenance 843.93
9 Street Tree Maintenance 10,127.11
10 Fence Maintenance 421.96
11 Professional Services 30,404.57
12 Technical Services 0.00
13 Street Light Maintenance 421.96
14 Electricity & Gas 21,098.15
15 Gasoline & Oil 1,316.52
Sub Total $ 142,034.86
Contingency Allowance 0.00
Total Maintenance Expenses $ 142,034.86
B. INCIDENTAL EXPENSES
1 District Administrative Costs 10,081.17
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 33,757.04
Total Incidental Expenses $ 43,838.21
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Sidewalk Improvements 0.00
3 Park & Playground Equipment 33,757.00
Total Capital Expenses $ 33,757.00
Total Estimated Cost 2026-2027 $ 219,630.07
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 67,211.10
E. BALANCE TO ASSESSMENT 2026-2027 $ (152,418.96)
492
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 9

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN COLLEGE PLAZA SHOPPING CENTER # Description Total Amount
1 Fleet Repair & Maintenance 118.62
2 Fleet Services 298.57
3 Sidewalk Maintenance 156.07
4 Water Sewerage & Disposal 5,618.67
5 Landscape Maintenance 2,737.85
6 Park Maintenance 5,306.52
7 Storm Drain Maintenance 78.04
8 Street Sign Maintenance 156.07
9 Street Tree Maintenance 1,872.89
10 Fence Maintenance 78.04
11 Professional Services 5,622.96
12 Technical Services 0.00
13 Street Light Maintenance 78.04
14 Electricity & Gas 3,901.85
15 Gasoline & Oil 243.48
Sub Total $ 26,267.67
Contingency Allowance 0.00
Total Maintenance Expenses $ 26,267.67
B. INCIDENTAL EXPENSES
1 District Administrative Costs 1,864.39
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 6,242.96
Total Incidental Expenses $ 8,107.35
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Sidewalk Improvements 0.00
3 Park & Playground Equipment 6,243.00
Total Capital Expenses $ 6,243.00
Total Estimated Cost 2026-2027 $ 40,618.02
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 12,802.11
E. BALANCE TO ASSESSMENT 2026-2027 $
(27,815.91)
493
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428090001000 341.40 55000
428090002000 341.40 55000
428090003000 341.40 55000
428090004000 341.40 55000
428090005000 341.40 55000
428090006000 341.40 55000
428090007000 341.40 55000
428090008000 341.40 55000
428090009000 341.40 55000
428090010000 341.40 55000
428090011000 341.40 55000
428090012000 341.40 55000
428090013000 341.40 55000
428090014000 341.40 55000
428090015000 341.40 55000
428090016000 341.40 55000
428090017000 341.40 55000
428090018000 341.40 55000
428090019000 341.40 55000
428090020000 341.40 55000
428090021000 341.40 55000
428090022000 341.40 55000
428090023000 341.40 55000
428090024000 341.40 55000
428090025000 341.40 55000
428090026000 341.40 55000
428090028000 341.40 55000
428090029000 341.40 55000
428090030000 341.40 55000
428090031000 341.40 55000
428090032000 341.40 55000
428090033000 341.40 55000
428090034000 341.40 55000
428090035000 341.40 55000
428090036000 341.40 55000
428090037000 341.40 55000
428090038000 341.40 55000
428090039000 341.40 55000
428090040000 341.40 55000
428090041000 341.40 55000
428090042000 341.40 55000
428090043000 341.40 55000
428090044000 341.40 55000
428090045000 341.40 55000
494
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428090046000 341.40 55000
428090047000 341.40 55000
428090048000 341.40 55000
428090050000 341.40 55000
428090051000 341.40 55000
428090052000 341.40 55000
428090053000 341.40 55000
428090054000 341.40 55000
428090055000 341.40 55000
428090056000 341.40 55000
428090057000 341.40 55000
428090058000 341.40 55000
428090059000 341.40 55000
428090060000 341.40 55000
428101001000 341.40 55000
428101002000 341.40 55000
428101003000 341.40 55000
428101004000 341.40 55000
428101005000 341.40 55000
428101006000 341.40 55000
428101007000 341.40 55000
428101008000 341.40 55000
428101010000 341.40 55000
428101011000 341.40 55000
428101012000 341.40 55000
428101013000 341.40 55000
428101014000 341.40 55000
428101015000 341.40 55000
428101016000 341.40 55000
428101017000 341.40 55000
428101018000 341.40 55000
428101019000 341.40 55000
428101020000 341.40 55000
428101021000 341.40 55000
428101022000 341.40 55000
428101023000 341.40 55000
428101024000 341.40 55000
428101025000 341.40 55000
428101026000 341.40 55000
428101027000 341.40 55000
428101028000 341.40 55000
428101029000 341.40 55000
428101030000 341.40 55000
428101031000 341.40 55000
495
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428101032000 341.40 55000
428101033000 341.40 55000
428101034000 341.40 55000
428101035000 341.40 55000
428101036000 341.40 55000
428101037000 341.40 55000
428101038000 341.40 55000
428101039000 341.40 55000
428101040000 341.40 55000
428101041000 341.40 55000
428101042000 341.40 55000
428101043000 341.40 55000
428101044000 341.40 55000
428102001000 341.40 55000
428102002000 341.40 55000
428102003000 341.40 55000
428102004000 341.40 55000
428103001000 341.40 55000
428103002000 341.40 55000
428103003000 341.40 55000
428103004000 341.40 55000
428103005000 341.40 55000
428103006000 341.40 55000
428103007000 341.40 55000
428103008000 341.40 55000
428103010000 341.40 55000
428103011000 341.40 55000
428103012000 341.40 55000
428103013000 341.40 55000
428103014000 341.40 55000
428103015000 341.40 55000
428103016000 341.40 55000
428103017000 341.40 55000
428103018000 341.40 55000
428103019000 341.40 55000
428103020000 341.40 55000
428103021000 341.40 55000
428103022000 341.40 55000
428103023000 341.40 55000
428103024000 341.40 55000
428103025000 341.40 55000
428103026000 341.40 55000
428103027000 341.40 55000
428103028000 341.40 55000
496
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428103029000 341.40 55000
428103030000 341.40 55000
428103031000 341.40 55000
428103032000 341.40 55000
428103033000 341.40 55000
428103034000 341.40 55000
428103035000 341.40 55000
428103036000 341.40 55000
428103037000 341.40 55000
428103038000 341.40 55000
428103039000 341.40 55000
428103040000 341.40 55000
428103041000 341.40 55000
428103042000 341.40 55000
428103043000 341.40 55000
428103044000 341.40 55000
428103045000 341.40 55000
428103046000 341.40 55000
428111001000 341.40 55000
428111002000 341.40 55000
428111003000 341.40 55000
428111004000 341.40 55000
428111005000 341.40 55000
428111006000 341.40 55000
428111007000 341.40 55000
428111008000 341.40 55000
428111009000 341.40 55000
428111010000 341.40 55000
428160013000 10177.80 55000
428160016000 2330.34 55000
428160019000 1374.30 55000
428160020000 1135.28 55000
428160021000 1135.28 55000
428160022000 1633.22 55000
428160023000 1872.24 55000
428160026000 3226.62 55000
428160027000 1951.90 55000
428160029000 1434.06 55000
428160030000 4660.68 55000
428160031000 1991.74 55000
428160033000 1991.74 55000
428160034000 6313.82 55000
428173001000 341.40 55000
428173002000 341.40 55000
497
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428173003000 341.40 55000
428173004000 341.40 55000
428173005000 341.40 55000
428173006000 341.40 55000
428173007000 341.40 55000
428173008000 341.40 55000
428173009000 341.40 55000
428173010000 341.40 55000
428173011000 341.40 55000
428173012000 341.40 55000
428173013000 341.40 55000
428173014000 341.40 55000
428173015000 341.40 55000
428173016000 341.40 55000
428173017000 341.40 55000
428173018000 341.40 55000
428173019000 341.40 55000
428173020000 341.40 55000
428173021000 341.40 55000
428173022000 341.40 55000
428173023000 341.40 55000
428173024000 341.40 55000
428173025000 341.40 55000
428173026000 341.40 55000
428173027000 341.40 55000
428181001000 341.40 55000
428181002000 341.40 55000
428181003000 341.40 55000
428181004000 341.40 55000
428181005000 341.40 55000
428181006000 341.40 55000
428181007000 341.40 55000
428181008000 341.40 55000
428181009000 341.40 55000
428181010000 341.40 55000
428181011000 341.40 55000
428181012000 341.40 55000
428181013000 341.40 55000
428181014000 341.40 55000
428181015000 341.40 55000
428181016000 341.40 55000
428181017000 341.40 55000
428181019000 341.40 55000
428181020000 341.40 55000
498
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428181021000 341.40 55000
428181022000 341.40 55000
428181023000 341.40 55000
428181024000 341.40 55000
428181025000 341.40 55000
428181026000 341.40 55000
428181027000 341.40 55000
428181028000 341.40 55000
428181029000 341.40 55000
428181030000 341.40 55000
428181031000 341.40 55000
428181032000 341.40 55000
428181033000 341.40 55000
428181034000 341.40 55000
428181035000 341.40 55000
428181036000 341.40 55000
428181037000 341.40 55000
428181038000 341.40 55000
428181039000 341.40 55000
428181040000 341.40 55000
428181041000 341.40 55000
428181042000 341.40 55000
428181043000 341.40 55000
428181044000 341.40 55000
428181045000 341.40 55000
428181046000 341.40 55000
428181047000 341.40 55000
428181048000 341.40 55000
428181049000 341.40 55000
428181050000 341.40 55000
428181051000 341.40 55000
428181052000 341.40 55000
428181053000 341.40 55000
428181054000 341.40 55000
428181055000 341.40 55000
428181056000 341.40 55000
428182001000 341.40 55000
428182002000 341.40 55000
428182003000 341.40 55000
428182004000 341.40 55000
428182005000 341.40 55000
428182006000 341.40 55000
428182007000 341.40 55000
428182008000 341.40 55000
499
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428182009000 341.40 55000
428182010000 341.40 55000
428182011000 341.40 55000
428182012000 341.40 55000
428182013000 341.40 55000
428182014000 341.40 55000
428182015000 341.40 55000
428182016000 341.40 55000
428182017000 341.40 55000
428182018000 341.40 55000
428182019000 341.40 55000
428182020000 341.40 55000
428182021000 341.40 55000
428182022000 341.40 55000
428182023000 341.40 55000
428182024000 341.40 55000
428182025000 341.40 55000
428182026000 341.40 55000
428182027000 341.40 55000
428182028000 341.40 55000
428182029000 341.40 55000
428182030000 341.40 55000
428182031000 341.40 55000
428182032000 341.40 55000
428183001000 341.40 55000
428183002000 341.40 55000
428183003000 341.40 55000
428183004000 341.40 55000
428183005000 341.40 55000
428183006000 341.40 55000
428183007000 341.40 55000
428183008000 341.40 55000
428183009000 341.40 55000
428183010000 341.40 55000
428183011000 341.40 55000
428183012000 341.40 55000
428183013000 341.40 55000
428183014000 341.40 55000
428183015000 341.40 55000
428183016000 341.40 55000
428183017000 341.40 55000
428183018000 341.40 55000
428183019000 341.40 55000
428183020000 341.40 55000
500
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428183021000 341.40 55000
428183022000 341.40 55000
428183023000 341.40 55000
428183024000 341.40 55000
428183025000 341.40 55000
428183026000 341.40 55000
428183027000 341.40 55000
428183028000 341.40 55000
428183029000 341.40 55000
428183030000 341.40 55000
428183031000 341.40 55000
428183032000 341.40 55000
428192001000 341.40 55000
428192002000 341.40 55000
428192003000 341.40 55000
428192004000 341.40 55000
428192005000 341.40 55000
428192006000 341.40 55000
428192007000 341.40 55000
428192008000 341.40 55000
428192009000 341.40 55000
428192010000 341.40 55000
428192011000 341.40 55000
428192012000 341.40 55000
428192013000 341.40 55000
428192014000 341.40 55000
428192015000 341.40 55000
428192016000 341.40 55000
428192017000 341.40 55000
428192018000 341.40 55000
428192019000 341.40 55000
428192020000 341.40 55000
428192021000 341.40 55000
428192022000 341.40 55000
428192023000 341.40 55000
428192024000 341.40 55000
428192025000 341.40 55000
428192026000 341.40 55000
428192027000 341.40 55000
428192028000 341.40 55000
428192029000 341.40 55000
428192030000 341.40 55000
428192031000 341.40 55000
428192032000 341.40 55000
501
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428193001000 341.40 55000
428193002000 341.40 55000
428193003000 341.40 55000
428193004000 341.40 55000
428193005000 341.40 55000
428193006000 341.40 55000
428194001000 341.40 55000
428194002000 341.40 55000
428194003000 341.40 55000
428194004000 341.40 55000
428194005000 341.40 55000
428194006000 341.40 55000
428194007000 341.40 55000
428194008000 341.40 55000
428194009000 341.40 55000
428194010000 341.40 55000
428194011000 341.40 55000
428194012000 341.40 55000
428194014000 341.40 55000
428194015000 341.40 55000
428194016000 341.40 55000
428194017000 341.40 55000
428194018000 341.40 55000
428194019000 341.40 55000
428194020000 341.40 55000
428210001000 341.40 55000
428210002000 341.40 55000
428210003000 341.40 55000
428210004000 341.40 55000
428220001000 341.40 55000
428220002000 341.40 55000
428220003000 341.40 55000
428220004000 341.40 55000
428220005000 341.40 55000
428220007000 341.40 55000
428220008000 341.40 55000
428220011000 341.40 55000
428220012000 341.40 55000
428220013000 341.40 55000
428220014000 341.40 55000
428220015000 341.40 55000
428220016000 341.40 55000
428220017000 341.40 55000
428220018000 341.40 55000
502
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428220019000 341.40 55000
428220020000 341.40 55000
428220021000 341.40 55000
428220022000 341.40 55000
428220023000 341.40 55000
428220024000 341.40 55000
428220026000 341.40 55000
428220027000 341.40 55000
428220028000 341.40 55000
428220029000 341.40 55000
428220030000 341.40 55000
428220031000 341.40 55000
428220032000 341.40 55000
428220033000 341.40 55000
428220034000 341.40 55000
428220035000 341.40 55000
428220036000 341.40 55000
428220037000 341.40 55000
428220038000 341.40 55000
428220039000 341.40 55000
428220040000 341.40 55000
428220041000 341.40 55000
428220042000 341.40 55000
428220043000 341.40 55000
428220044000 341.40 55000
428220045000 341.40 55000
428220046000 341.40 55000
428220047000 341.40 55000
428220048000 341.40 55000
428220049000 341.40 55000
428220050000 341.40 55000
428220051000 341.40 55000
428220052000 341.40 55000
428220053000 341.40 55000
428220054000 341.40 55000
428220055000 341.40 55000
428220056000 341.40 55000
428220057000 341.40 55000
428220058000 341.40 55000
428220059000 341.40 55000
428220060000 341.40 55000
428220061000 341.40 55000
428220062000 341.40 55000
428220063000 341.40 55000
503
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428220064000 341.40 55000
428220065000 341.40 55000
428220066000 341.40 55000
428220067000 341.40 55000
428220068000 341.40 55000
428220069000 341.40 55000
428220070000 341.40 55000
428220071000 341.40 55000
428220072000 341.40 55000
428220073000 341.40 55000
428220074000 341.40 55000
428220075000 341.40 55000
428220076000 341.40 55000
428220077000 341.40 55000
428220078000 341.40 55000
428220079000 341.40 55000
428220080000 341.40 55000
428220081000 341.40 55000
428220082000 341.40 55000
428220083000 341.40 55000
428220084000 341.40 55000
428220085000 341.40 55000
428220086000 341.40 55000
428220087000 341.40 55000
428220088000 341.40 55000
428220089000 341.40 55000
428220090000 341.40 55000
428220091000 341.40 55000
428220092000 341.40 55000
428220093000 341.40 55000
428330001000 341.40 55000
428330002000 341.40 55000
428330003000 341.40 55000
428330004000 341.40 55000
428330005000 341.40 55000
428330006000 341.40 55000
428330007000 341.40 55000
428330008000 341.40 55000
428330009000 341.40 55000
428330010000 341.40 55000
428330011000 341.40 55000
428330012000 341.40 55000
428330013000 341.40 55000
428330014000 341.40 55000
504
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428330015000 341.40 55000
428330016000 341.40 55000
428330017000 341.40 55000
428330018000 341.40 55000
428330019000 341.40 55000
428330020000 341.40 55000
428330021000 341.40 55000
428330022000 341.40 55000
428330023000 341.40 55000
428330024000 341.40 55000
428330025000 341.40 55000
428330026000 341.40 55000
428330027000 341.40 55000
428330028000 341.40 55000
428330029000 341.40 55000
428330030000 341.40 55000
428330031000 341.40 55000
428330032000 341.40 55000
428330033000 341.40 55000
428330034000 341.40 55000
428340001000 341.40 55000
428340002000 341.40 55000
428340003000 341.40 55000
428340004000 341.40 55000
428340005000 341.40 55000
428340006000 341.40 55000
428340007000 341.40 55000
428340008000 341.40 55000
428340009000 341.40 55000
428340010000 341.40 55000
428340011000 341.40 55000
428330035000 341.40 55000
428330036000 341.40 55000
428330037000 341.40 55000
428330038000 341.40 55000
428330039000 341.40 55000
428330040000 341.40 55000
428330041000 341.40 55000
428330042000 341.40 55000
428330043000 341.40 55000
428330044000 341.40 55000
428330045000 341.40 55000
428330046000 341.40 55000
428330047000 341.40 55000
505
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428330048000 341.40 55000
428330049000 341.40 55000
428340012000 341.40 55000
428340013000 341.40 55000
428340014000 341.40 55000
428340015000 341.40 55000
428340016000 341.40 55000
428340017000 341.40 55000
428340018000 341.40 55000
428340019000 341.40 55000
428340020000 341.40 55000
428340021000 341.40 55000
428340022000 341.40 55000
428340023000 341.40 55000
428340024000 341.40 55000
428340025000 341.40 55000
428340026000 341.40 55000
428340027000 341.40 55000
428340028000 341.40 55000
428340029000 341.40 55000
428340030000 341.40 55000
428340031000 341.40 55000
428340032000 341.40 55000
428340033000 341.40 55000
428340034000 341.40 55000
428340035000 341.40 55000
428340036000 341.40 55000
428340037000 341.40 55000
428340038000 341.40 55000
428340039000 341.40 55000
428340040000 341.40 55000
428340041000 341.40 55000
428340042000 341.40 55000
428340043000 341.40 55000
428340044000 341.40 55000
428340045000 341.40 55000
428340046000 341.40 55000
428340047000 341.40 55000
428340048000 341.40 55000
428340049000 341.40 55000
428340050000 341.40 55000
428340051000 341.40 55000
428340052000 341.40 55000
428340053000 341.40 55000
506
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428350001000 341.40 55000
428350002000 341.40 55000
428350003000 341.40 55000
428350004000 341.40 55000
428350005000 341.40 55000
428350006000 341.40 55000
428350007000 341.40 55000
428350008000 341.40 55000
428350009000 341.40 55000
428350010000 341.40 55000
428350011000 341.40 55000
428350012000 341.40 55000
428350014000 341.40 55000
428350015000 341.40 55000
428350016000 341.40 55000
428350017000 341.40 55000
428350018000 341.40 55000
428350019000 341.40 55000
428350020000 341.40 55000
428350021000 341.40 55000
428350022000 341.40 55000
428350023000 341.40 55000
428350024000 341.40 55000
428350025000 341.40 55000
428350026000 341.40 55000
428350027000 341.40 55000
428350028000 341.40 55000
428350029000 341.40 55000
428350030000 341.40 55000
428350031000 341.40 55000
428360001000 341.40 55000
428360002000 341.40 55000
428360003000 341.40 55000
428360004000 341.40 55000
428360005000 341.40 55000
428360006000 341.40 55000
428360007000 341.40 55000
428360008000 341.40 55000
428360009000 341.40 55000
428360010000 341.40 55000
428360011000 341.40 55000
428360012000 341.40 55000
428360013000 341.40 55000
428360014000 341.40 55000
507
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428360015000 341.40 55000
428360016000 341.40 55000
428360017000 341.40 55000
428360018000 341.40 55000
428360019000 341.40 55000
428360020000 341.40 55000
428360021000 341.40 55000
428360022000 341.40 55000
428360023000 341.40 55000
428360024000 341.40 55000
428360025000 341.40 55000
428370001000 341.40 55000
428370002000 341.40 55000
428370003000 341.40 55000
428370004000 341.40 55000
428370005000 341.40 55000
428370006000 341.40 55000
428370007000 341.40 55000
428370008000 341.40 55000
428370009000 341.40 55000
428370010000 341.40 55000
428370020000 341.40 55000
428370021000 341.40 55000
428370022000 341.40 55000
428370023000 341.40 55000
428370024000 341.40 55000
428370025000 341.40 55000
428370026000 341.40 55000
428370027000 341.40 55000
428370028000 341.40 55000
428370029000 341.40 55000
428370030000 341.40 55000
428370031000 341.40 55000
428370032000 341.40 55000
428370033000 341.40 55000
428370034000 341.40 55000
428370035000 341.40 55000
428370036000 341.40 55000
428370037000 341.40 55000
428370038000 341.40 55000
428370039000 341.40 55000
428370040000 341.40 55000
428370041000 341.40 55000
428370042000 341.40 55000
508
Jo-Lin #9 PART C
Assessment # Tax Tax Code
428370043000 341.40 55000
428370044000 341.40 55000
428370045000 341.40 55000
428370046000 341.40 55000
428370047000 341.40 55000
428370048000 341.40 55000
428370049000 341.40 55000
509
PART D

METHOD OF APPORTIONMENT OF ASSESSMENT

LANDSCAPING AND LIGHTING DISTRICT NO. 9

M ETHOD OF ASSESSMENT SPREAD

The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received.

Costs are to be spread equally to each residential unit (RU) and commercial unit (CU) as follows:

(a) The improvements constructed in conjunction with Tract No. 89-6, Phases 1, 2, 3 and 4 (Jo-Lin Park Manor); Tract No. 89-2, Phases 1, 2, 3 and 4 (Rancho De Amigos); Tract No. 2017-03, Phases 1, 2, 3, and 4 (Sunrise Ranch) have been completed and accepted by the City.

(b) Public improvements associated with College Plaza Shopping Center have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

(a) The total number of assessable units is 653 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $219,630.07 divided by 653 equals $336.34 per assessable unit. An increase of 10 percent is being included, which accounts for allowable reserve funding and planned capital improvements, and will increase the assessment for the 2026-2027 Fiscal Year to $341.40 per RU. (b) The total number of assessable units is 14 CU. The net acreage of the assessable units is 20.70 acres.

The total estimated cost to be assessed for Fiscal Year 2026-2027 is $40,618.02. The assessment per acre is determined by dividing the total estimated cost for Fiscal Year 2026-2027 by 20.70 acres, which equals $1,962.22 per acre. An increase of 10 percent is being included, which accounts for allowable reserve funding and planned capital improvements, and will increase the assessment for the 2026-2027 Fiscal Year to $1,991.74 per acre.

LIMITATIONS ON ASSESSMENTS

(b) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $1,810.68 per acre, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 Fiscal Year was $1,810.68 per acre). In accordance with the foregoing limitations, the assessment for 2026- 2027 will be $1,991.74 per acre.

510
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 9
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

511
PART F

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 9
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

1. TRACT 89-6, PHASE 1 (JO-LIN PARK MANOR) SUBDIVISION MAP RECORDED VOLUME 40, PAGES 3 THROUGH 6, MCR.

2. TRACT 89-2, PHASE 1 (RANCHO DE AMIGOS) SUBDIVISION MAP RECORDED VOLUME 39, PAGES 41 THROUGH 44, MCR.

3. TRACT 89-2, PHASE 2, (RANCHO DE AMIGOS) RECORDED VOLUME 42, PAGES 16 THROUGH 19, MCR.

4. TRACT 89-2, PHASE 3, (RANCHO DE AMIGOS) RECORDED VOLUME 43, PAGES 28 THROUGH 31, MCR.

5. TRACT 89-2, PHASE 4, RANCHO DE AMIGOS, RECORDED VOLUME 45, PAGES 21 THROUGH 24, MCR.

6. TRACT 89-6, PHASE 2 (JO-LIN PARK MANOR) SUBDIVISION MAP RECORDED VOLUME 46, PAGES 46 THORUGH 48, MCR.

7. TRACT 89-6, PHASE 3 (JO-LIN PARK MANOR) SUBDIVISION MAP RECORDED VOLUME 51, PAGES 41 THROUGH 43, MCR.

8. TRACT 89-6, PHASE 4 (JO-LIN PARK MANOR) SUBDIVISION MAP RECORDED VOLUME 52, PAGES 11 THROUGH 13, MCR.

9. PARCEL MAP, RECORDED VOLUME 89, PAGES 16 THROUGH 19, MCR.

10. PARCEL MAP, RECORDED VOLUME 89, PAGES 42 THROUGH 43, MCR.

11. PARCEL MAP, RECORDED VOLUME 100, PAGES 44 THROUGH 46, MCR.

12. TRACT NO. 2017-03, PHASE 1 (SUNRISE RANCH), RECORDED VOL. 83, PAGES 29-32, MCR.

13. TRACT NO. 2017-03, PHASE 2 (SUNRISE RANCH), RECORDED VOL. 83, PAGES 33–36, MCR.

14. TRACT NO. 2017-03, PHASE 3 (SUNRISE RANCH), RECORDED VOL. 84, PAGES 1-4, MCR.

15. TRACT NO. 2017-03, PHASE 4 (SUNRISE RANCH), RECORDED VOL. 84, PAGES 5-8, MCR. 512

CLERK'S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 9
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 9, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ________________, 2026, by its Resolution No. ______.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

____________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
513

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA
LANDSCAPING AND LIGHTING DISTRICT NO. 10

ENGINEER'S REPORT
2026-2027
514

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 10
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with me on the _______day of _____________, 2026

City Clerk, City of Los Banos, Merced County,
California

By____________________________
` Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was approved and confirmed by the City Council of the City of Los Banos, California, on the ______day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California
By______________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California
By____________________________
Lucille L. Mallonee

515

ENGINEER'S REPORT
LANDSCAPING AND LIGHTING DISTRICT NO. 10
(Pursuant to the Landscaping and Lighting Act of 1972)
The undersigned, Engineer of Work for Assessment District No. 10, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to Los Banos Creek Shopping Center, Parcel Map Nos. 93-2, 94-02, and 95-01, Los Banos, California, a commercial development, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals
This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,
_____________________________
James Cozad, P.E.

Engineer of Record
516
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 10
(Pursuant to the Landscaping and Lighting Act of 1972)
A. Plans and specifications for the improvements are those prepared by George E. Day, Jr. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Walmart Stores, Inc., Improvement Plans
Parcel 1, PM 93-2 (17.51 acres) 430-010-012
Adjusted Parcel 2 (16.24 acres) 430-010-041
B. Plans and specifications for the improvements are those prepared by Rauschenbach Marvelli Becker.

These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Denny’s Inc., Improvement Plans
Parcel 1, PM 94-02 (0.46 acres) 430-010-013
C. Plans and specifications for the improvements are those prepared by Carl Karcher Enterprises, Inc.

These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Carl’s Jr., Improvement Plans
Parcel 2, PM 93-2 (1.00 acres) 430-010-011
D. Plans and specifications for the improvements are those prepared by Robert DeGrasse, AIA. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Taco Bell, Improvement Plans
Parcel 2, PM 95-01 (0.75 acres) 430-010-009
E. Plans and specifications for the improvements are those prepared by (Not Available). These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Radio Shack, Improvement Plans
Parcel 1 PM 95-01 (0.60 acres) 430-010-010
F. Plans and specifications for the improvements are those prepared by San Benito Engineering & Surveying, Inc. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Golden Valley Harley Davidson, Improvement Plans
Remainder, PM 94-02 (3.35 acres) 430-010-014
517
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 10

ENGINEER'S COST ESTIMATE
2026-2027
A. ITEMS TO BE MAINTAINED IN LOS BANOS CREEK SHOPPING CENTER # Description Total Amount
1 Fleet Repair & Maintenance 218.00
2 Fleet Services 590.00
3 Sidewalk Maintenance 600.00
4 Water Sewerage & Disposal 0.00
5 Landscape Maintenance 6,729.00
6 Park Maintenance 13,000.00
7 Storm Drain Maintenance 500.00
8 Street Sign Maintenance 200.00
9 Street Tree Maintenance 13,000.00
10 Fence Maintenance 0.00
11 Professional Services 0.00
12 Technical Services 0.00
13 Street Light Maintenance 500.00
14 Electricity & Gas 7,500.00
15 Gasoline & Oil 448.00
Sub Total $
43,285.00
Contingency Allowance 0.00
Total Maintenance Expenses $ 43,285.00
B. INCIDENTAL EXPENSES
1 District Administrative Costs 3,137.35
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 22,764.36
Total Incidental Expenses $
25,901.71
C. CAPITAL EXPENSES
1 Landscape & Irrigation 0.00
2 Sidewalk Improvements 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 69,186.71
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 36,390.24
E. BALANCE TO ASSESSMENT 2026-2027 $ (32,796.47)
518
LB Creek #10 PART C
Assessment # Tax Tax Code
430010009000 1331.68 54000
430010010000 1065.34 54000
430010011000 1775.58 54000
430010012000 31090.24 54000
430010013000 816.76 54000
430010052000 2965.20 54000
430010053000 2539.06 54000
430010054000 443.90 54000
430010041000 28835.24 54000
519
PART D

METHOD OF APPORTIONMENT OF ASSESSMENT
LANDSCAPING AND LIGHTING DISTRICT NO. 10
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD
The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received.

Costs are to be spread proportional to the parcel size of each commercial unit (CU).

Public improvements associated with Parcel Maps 93-2, 94-02, 95-01, and Walmart Expansion have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT
The total number of assessable units is 9 CU. The net acreage of the assessable units is 39.91 acres.

The total estimated cost to be assessed for Fiscal Year 2026-2027 is $69,186.71 divided by 39.91 acres, which equals $1,733.56 per acre. An increase of 10 percent is being included, given planned capital improvements and current deficit spending. The 2026-2027 Fiscal Year assessment will increase to $1,775.57 per acre.

LIMITATIONS ON ASSESSMENTS
Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost-of-living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $1,614.16 per acre, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 Fiscal Year was $1,614.16 per acre). In accordance with the foregoing limitations, the assessment for 2026- 2027 will be $1,775.57 per acre.
520
PART E

PROPERTY OWNERS LIST
LANDSCAPING AND LIGHTING DISTRICT NO. 10
(Pursuant to the Landscaping and Lighting Act of 1972)
The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report. 521
PART F

ASSESSMENT DIAGRAM
LANDSCAPING AND LIGHTING DISTRICT NO. 10
(Pursuant to the Landscaping and Lighting Act of 1972)
The assessment diagram for the proceeding is separately bound and made a part hereof.

1. PARCEL MAP 93-2, RECORDED VOL. 76, PAGES 19 THROUGH 21, MCR.

2. PARCEL MAP 94-02, RECORDED VOL. 78, PAGES 21 AND 22, MCR.

3. PARCEL MAP 95-01, RECORDED VOL. 80, PAGES 7 THROUGH 9, MCR.

4. WALMART EXPANSION, IMPROVEMENT PLANS, ASSESSOR PARCEL NUMBER 430-010-041 522

CLERK'S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 10
(Pursuant to the Landscaping and Lighting Act of 1972)
TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 10, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ________________, 2026, by its Resolution No. ______.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________
____________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
523

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA
LANDSCAPING AND LIGHTING DISTRICT NO. 11

ENGINEER'S REPORT
2026-2027

524

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 11
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County, California

By ____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Los Banos, California, on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County, California

By ____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County, California

By ____________________________
Lucille L. Mallonee

525

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 11
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 11, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to Tract No. 98-01, The Meadowlands, Unit 1, Phase 1, 2, 3, 4, 5, 6, 7 and 8, and Tract No. 2001-07, The Meadowlands, Unit No. 2, Phases 1, 2 and 3, Tract No. 2002-06, The Meadowlands, Unit No. 3, Phases 1, 2, 3 and 4 Tract No. 99-04, Avalon at the Meadowlands, and Tract No. 2015-01, Southpointe at Regency Park, Phases1, 2, 3, 4, 5, and 6., Los Banos, California, residential developments and those improvements constructed pertinent to Los Banos Mini Storage, Day & Night Market and Camarena Health Center Los Banos, California commercial development, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals

This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,

James Cozad, P.E.

Engineer of Record
526
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 11
(Pursuant to the Landscaping and Lighting Act of 1972)

1. Improvement Plans, The Meadowlands

2. Tract 98-01, The Meadowlands, Unit No. 1, Phase 1, Improvement Plans

B. Plans and specifications for the improvements are those prepared by O'Dell Engineering. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Tract 98-01, The Meadowlands, Unit No. 1 Phase 2, Improvement Plans

2. Tract 98-01, The Meadowlands, Unit No. 1 Phase 3, Improvement Plans

3. Tract 98-01, The Meadowlands, Unit No. 1 Phase 4, Improvement Plans

4. Tract 98-01, The Meadowlands, Unit No. 1 Phase 5, Improvement Plans

C. Plans and specifications for the improvements are those prepared by Benchmark Engineering, Inc.

These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Tract 98-01, The Meadowlands, Unit No. 1 Phase 6, Improvement Plans

2. Tract 98-01, The Meadowlands, Unit No. 1 Phase 7, Improvement Plans

3. Tract 98-01, The Meadowlands, Unit No. 1 Phase 8, Improvement Plans

4. Tract 2001-07, The Meadowlands, Unit No. 2 Phases 1 and 2, Improvement Plans

5. Tract No. 2002-06, The Meadowlands, Unit No. 3, Phase 1, Improvement Plans

6. Tract No. 2002-06, The Meadowlands, Unit No. 3, Phase 2, Improvement Plans

7. Tract No. 2002-06, The Meadowlands, Unit No. 3, Phase 3, Improvement Plans

8. Tract 99-04, Avalon at the Meadowlands, Improvement Plans

9. Improvement Plans for Los Banos Mini Storage

10. Tract No. 2002-06, The Meadowlands, Unit No. 3, Phase 4, Improvement Plans

11. Improvements Plans for Day & Night Market and Camarena Health Center D. Plans and specifications for the improvements are those prepared by Benchmark Engineering, Inc.

These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Tract No. 2015-01, Southpointe at Regency Park, Phases 1, 2, and 3

2. Tract No. 2015-01, Southpointe at Regency Park, Phases 4, 5, and 6

3. Tract No. 2015-01, Southpointe at Regency Park, Phases 7, 8, 9, and 10

4. Tract No. 2015-01, Southpointe at Regency Park, Phases 11A, 11B, and 11C

527
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 11

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN MEADOWLANDS
# Description Total Amount
1 Fleet Repair & Maintenance 870.53
2 Fleet Services 2,189.20
3 Sidewalk Maintenance 1,226.67
4 Water Sewerage & Disposal 27,804.60
5 Landscape Maintenance 32,215.93
6 Park Maintenance 18,400.11
7 Storm Drain Maintenance 204.45
8 Street Sign Maintenance 1,022.23
9 Street Tree Maintenance 1,635.56
10 Fence Maintenance 368.00
11 Professional Services 30,906.86
12 Technical Services 0.00
13 Street Light Maintenance 1,022.23
14 Electricity & Gas 17,173.43
15 Gasoline & Oil 1,784.40
Sub Total $ 136,824.20
Contingency Allowance 0.00
Total Maintenance Expenses $ 136,824.20
B. INCIDENTAL EXPENSES
1 District Administrative Costs 11,045.65
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 95,715.87
Total Incidental Expenses $ 106,761.52
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscaping & Irrigation 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 243,585.72
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ (40,991.14)
E. BALANCE TO ASSESSMENT 2026-2027 $
(284,576.86)

528
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 11

ENGINEER'S COST ESTIMATE
2026-2027

A. ITEMS TO BE MAINTAINED IN AVALON AT THE MEADOWLANDS
# Description Total Amount
1 Fleet Repair & Maintenance 107.17
2 Fleet Services 269.51
3 Sidewalk Maintenance 151.01
4 Water Sewerage & Disposal 3,422.94
5 Landscape Maintenance 3,966.01
6 Park Maintenance 2,265.18
7 Storm Drain Maintenance 25.17
8 Street Sign Maintenance 125.84
9 Street Tree Maintenance 201.35
10 Fence Maintenance 45.30
11 Professional Services 3,804.85
12 Technical Services 0.00
13 Street Light Maintenance 125.84
14 Electricity & Gas 2,114.17
15 Gasoline & Oil 219.67
Sub Total $ 16,844.01
Contingency Allowance 0.00
Total Maintenance Expenses $ 16,844.01
B. INCIDENTAL EXPENSES
1 District Administrative Costs 1,359.80
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 11,783.29
Total Incidental Expenses $ 13,143.09
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscaping & Irrigation 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 29,987.10
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ (4,998.92)
E. BALANCE TO ASSESSMENT 2026-2027 $
(34,986.02)
529
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 11

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN LOS BANOS MINI STORAGE,DAY&NIGHT MARKET, & CAMARENA HEALTH # Description Total Amount
1 Fleet Repair & Maintenance 34.19
2 Fleet Services 85.98
3 Sidewalk Maintenance 48.18
4 Water Sewerage & Disposal 1,092.02
5 Landscape Maintenance 1,265.27
6 Park Maintenance 722.66
7 Storm Drain Maintenance 8.03
8 Street Sign Maintenance 40.15
9 Street Tree Maintenance 64.24
10 Fence Maintenance 14.45
11 Professional Services 1,213.86
12 Technical Services 0.00
13 Street Light Maintenance 40.15
14 Electricity & Gas 674.48
15 Gasoline & Oil 70.08
Sub Total $ 5,373.74
Contingency Allowance 0.00
Total Maintenance Expenses $ 5,373.74
B. INCIDENTAL EXPENSES
1 District Administrative Costs 433.82
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 3,759.22
Total Incidental Expenses $ 4,193.04
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscaping & Irrigation 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 9,566.78
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ (1,999.56)
E. BALANCE TO ASSESSMENT 2026-2027 $
(11,566.34)
530
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 11

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN SOUTHPOINTE AT REGENCY PARK # Description Total Amount
1 Fleet Repair & Maintenance 1,117.11
2 Fleet Services 2,809.31
3 Sidewalk Maintenance 1,574.14
4 Water Sewerage & Disposal 35,680.44
5 Landscape Maintenance 41,341.29
6 Park Maintenance 23,612.05
7 Storm Drain Maintenance 262.36
8 Street Sign Maintenance 1,311.78
9 Street Tree Maintenance 2,098.85
10 Fence Maintenance 472.24
11 Professional Services 39,661.43
12 Technical Services 0.00
13 Street Light Maintenance 1,311.78
14 Electricity & Gas 22,037.92
15 Gasoline & Oil 2,289.84
Sub Total $ 175,580.54
Contingency Allowance 0.00
Total Maintenance Expenses $ 175,580.54
B. INCIDENTAL EXPENSES
1 District Administrative Costs 14,174.41
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 122,828.00
Total Incidental Expenses $ 137,002.41
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscaping & Irrigation 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 312,582.95
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ (51,988.77)
E. BALANCE TO ASSESSMENT 2026-2027 $
(364,571.72)
531
Meadowlands #11 PART C
Assessment # Tax Tax Code
084020011000 1608.14 85100
084020012000 1608.14 85100
084020049000 2347.88 85100
084020050000 1608.14 85100
084020052000 3328.84 85100
084191001000 320.98 85100
084191002000 320.98 85100
084191003000 320.98 85100
084191004000 320.98 85100
084191005000 320.98 85100
084191006000 320.98 85100
084191008000 320.98 85100
084191009000 320.98 85100
084191010000 320.98 85100
084191011000 320.98 85100
084191012000 320.98 85100
084191013000 320.98 85100
084191014000 320.98 85100
084191015000 320.98 85100
084191016000 320.98 85100
084191017000 320.98 85100
084191018000 320.98 85100
084191019000 320.98 85100
084191020000 320.98 85100
084192001000 320.98 85100
084192002000 320.98 85100
084192003000 320.98 85100
084192004000 320.98 85100
084192005000 320.98 85100
084192006000 320.98 85100
084192007000 320.98 85100
084192008000 320.98 85100
084192009000 320.98 85100
084192010000 320.98 85100
084192011000 320.98 85100
084192012000 320.98 85100
084192013000 320.98 85100
084192014000 320.98 85100
084192015000 320.98 85100
084192016000 320.98 85100
084192017000 320.98 85100
084192018000 320.98 85100
084192019000 320.98 85100
084192020000 320.98 85100
084192021000 320.98 85100
084192022000 320.98 85100
084192023000 320.98 85100
084192024000 320.98 85100
084192025000 320.98 85100
084192026000 320.98 85100
084192027000 320.98 85100
084192028000 320.98 85100
532
Meadowlands #11 PART C
Assessment # Tax Tax Code
084192029000 320.98 85100
084192030000 320.98 85100
084193001000 320.98 85100
084193002000 320.98 85100
084193003000 320.98 85100
084193004000 320.98 85100
084193005000 320.98 85100
084193006000 320.98 85100
084193007000 320.98 85100
084193008000 320.98 85100
084193009000 320.98 85100
084193010000 320.98 85100
084193011000 320.98 85100
084193012000 320.98 85100
084194001000 320.98 85100
084194002000 320.98 85100
084194003000 320.98 85100
084194004000 320.98 85100
084194005000 320.98 85100
084194006000 320.98 85100
084194007000 320.98 85100
084194008000 320.98 85100
084194009000 320.98 85100
084194010000 320.98 85100
084194011000 320.98 85100
084195001000 320.98 85100
084201001000 320.98 85100
084201002000 320.98 85100
084201003000 320.98 85100
084201004000 320.98 85100
084201005000 320.98 85100
084201006000 320.98 85100
084201007000 320.98 85100
084201008000 320.98 85100
084201009000 320.98 85100
084202001000 320.98 85100
084203001000 320.98 85100
084203002000 320.98 85100
084203003000 320.98 85100
084203004000 320.98 85100
084203005000 320.98 85100
084203006000 320.98 85100
084203007000 320.98 85100
084203008000 320.98 85100
084203009000 320.98 85100
084203010000 320.98 85100
084203011000 320.98 85100
084203012000 320.98 85100
084203013000 320.98 85100
084203014000 320.98 85100
084203015000 320.98 85100
084203016000 320.98 85100
533
Meadowlands #11 PART C
Assessment # Tax Tax Code
084203017000 320.98 85100
084204001000 320.98 85100
084204002000 320.98 85100
084204003000 320.98 85100
084204004000 320.98 85100
084204005000 320.98 85100
084204006000 320.98 85100
084204007000 320.98 85100
084204008000 320.98 85100
084204009000 320.98 85100
084204010000 320.98 85100
084204011000 320.98 85100
084204012000 320.98 85100
084204013000 320.98 85100
084204014000 320.98 85100
084204015000 320.98 85100
084205001000 320.98 85100
084205002000 320.98 85100
084205003000 320.98 85100
084205004000 320.98 85100
084205005000 320.98 85100
084206001000 320.98 85100
084206002000 320.98 85100
084211001000 320.98 85100
084211002000 320.98 85100
084211003000 320.98 85100
084211004000 320.98 85100
084211005000 320.98 85100
084211006000 320.98 85100
084211007000 320.98 85100
084211008000 320.98 85100
084211013000 320.98 85100
084211014000 320.98 85100
084211015000 320.98 85100
084211016000 320.98 85100
084212001000 320.98 85100
084212002000 320.98 85100
084212003000 320.98 85100
084212004000 320.98 85100
084212005000 320.98 85100
084212006000 320.98 85100
084212007000 320.98 85100
084212008000 320.98 85100
084212009000 320.98 85100
084212010000 320.98 85100
084212011000 320.98 85100
084212012000 320.98 85100
084212013000 320.98 85100
084212014000 320.98 85100
084212015000 320.98 85100
084212016000 320.98 85100
084212017000 320.98 85100
534
Meadowlands #11 PART C
Assessment # Tax Tax Code
084212018000 320.98 85100
084212019000 320.98 85100
084212020000 320.98 85100
084212021000 320.98 85100
084212022000 320.98 85100
084212023000 320.98 85100
084212028000 320.98 85100
084212029000 320.98 85100
084221001000 320.98 85100
084221002000 320.98 85100
084221003000 320.98 85100
084221004000 320.98 85100
084221005000 320.98 85100
084221006000 320.98 85100
084221007000 320.98 85100
084221008000 320.98 85100
084221009000 320.98 85100
084221010000 320.98 85100
084221011000 320.98 85100
084221012000 320.98 85100
084221013000 320.98 85100
084221015000 320.98 85100
084221016000 320.98 85100
084221017000 320.98 85100
084221018000 320.98 85100
084221019000 320.98 85100
084221020000 320.98 85100
084221021000 320.98 85100
084221022000 320.98 85100
084221023000 320.98 85100
084221024000 320.98 85100
084222001000 320.98 85100
084222002000 320.98 85100
084222003000 320.98 85100
084222004000 320.98 85100
084222005000 320.98 85100
084222006000 320.98 85100
084222007000 320.98 85100
084222008000 320.98 85100
084222009000 320.98 85100
084222010000 320.98 85100
084222011000 320.98 85100
084222012000 320.98 85100
084222013000 320.98 85100
084222014000 320.98 85100
084222015000 320.98 85100
084222016000 320.98 85100
084222017000 320.98 85100
084222018000 320.98 85100
084222019000 320.98 85100
084223001000 320.98 85100
084223002000 320.98 85100
535
Meadowlands #11 PART C
Assessment # Tax Tax Code
084223003000 320.98 85100
084223004000 320.98 85100
084223005000 320.98 85100
084223006000 320.98 85100
084223007000 320.98 85100
084223008000 320.98 85100
084223009000 320.98 85100
084223010000 320.98 85100
084223011000 320.98 85100
084224001000 320.98 85100
084224002000 320.98 85100
084224003000 320.98 85100
084224004000 320.98 85100
084224005000 320.98 85100
084224006000 320.98 85100
084224007000 320.98 85100
084224008000 320.98 85100
084224009000 320.98 85100
084224010000 320.98 85100
084224011000 320.98 85100
084224012000 320.98 85100
084230001000 320.98 85100
084230002000 320.98 85100
084230003000 320.98 85100
084230004000 320.98 85100
084230005000 320.98 85100
084230006000 320.98 85100
084230007000 320.98 85100
084230008000 320.98 85100
084230009000 320.98 85100
084230010000 320.98 85100
084230011000 320.98 85100
084230012000 320.98 85100
084241001000 320.98 85100
084241002000 320.98 85100
084242001000 320.98 85100
084242002000 320.98 85100
084242003000 320.98 85100
084242004000 320.98 85100
084242005000 320.98 85100
084242006000 320.98 85100
084242007000 320.98 85100
084242008000 320.98 85100
084243001000 320.98 85100
084243002000 320.98 85100
084243003000 320.98 85100
084243004000 320.98 85100
084243005000 320.98 85100
084243006000 320.98 85100
084243007000 320.98 85100
084243008000 320.98 85100
084243009000 320.98 85100
536
Meadowlands #11 PART C
Assessment # Tax Tax Code
084243010000 320.98 85100
084243011000 320.98 85100
084243012000 320.98 85100
084243013000 320.98 85100
084243014000 320.98 85100
084243015000 320.98 85100
084243016000 320.98 85100
084243017000 320.98 85100
084243018000 320.98 85100
084243019000 320.98 85100
084243020000 320.98 85100
084243021000 320.98 85100
084244001000 320.98 85100
084244002000 320.98 85100
084244003000 320.98 85100
084244004000 320.98 85100
084244005000 320.98 85100
084244006000 320.98 85100
084244007000 320.98 85100
084244008000 320.98 85100
084244009000 320.98 85100
084244010000 320.98 85100
084244011000 320.98 85100
084244013000 320.98 85100
084244014000 320.98 85100
084244015000 320.98 85100
084244016000 320.98 85100
084244017000 320.98 85100
084244018000 320.98 85100
084244019000 320.98 85100
084244020000 320.98 85100
084244021000 320.98 85100
084244022000 320.98 85100
084244023000 320.98 85100
084260001000 320.98 85100
084260002000 320.98 85100
084260003000 320.98 85100
084260004000 320.98 85100
084260005000 320.98 85100
084260006000 320.98 85100
084260007000 320.98 85100
084260008000 320.98 85100
084260009000 320.98 85100
084260010000 320.98 85100
084260011000 320.98 85100
084260012000 320.98 85100
084260013000 320.98 85100
084260014000 320.98 85100
084260015000 320.98 85100
084260016000 320.98 85100
084260017000 320.98 85100
084260018000 320.98 85100
537
Meadowlands #11 PART C
Assessment # Tax Tax Code
084260019000 320.98 85100
084260020000 320.98 85100
084260021000 320.98 85100
084260022000 320.98 85100
084260023000 320.98 85100
084260025000 320.98 85100
084260026000 320.98 85100
084260027000 320.98 85100
084260028000 320.98 85100
084260029000 320.98 85100
084260030000 320.98 85100
084260031000 320.98 85100
084260032000 320.98 85100
084271001000 325.90 85100
084271002000 325.90 85100
084271003000 325.90 85100
084271004000 325.90 85100
084271005000 325.90 85100
084271006000 325.90 85100
084271007000 325.90 85100
084271008000 325.90 85100
084271009000 325.90 85100
084271010000 325.90 85100
084271011000 325.90 85100
084271013000 325.90 85100
084271014000 325.90 85100
084271015000 325.90 85100
084271016000 325.90 85100
084271017000 325.90 85100
084271018000 325.90 85100
084271019000 325.90 85100
084271020000 325.90 85100
084271021000 325.90 85100
084271022000 325.90 85100
084271023000 325.90 85100
084271024000 325.90 85100
084271027000 325.90 85100
084271028000 325.90 85100
084271029000 325.90 85100
084271030000 325.90 85100
084271031000 325.90 85100
084271032000 325.90 85100
084271033000 325.90 85100
084271034000 325.90 85100
084271035000 325.90 85100
084271036000 325.90 85100
084271037000 325.90 85100
084271039000 325.90 85100
084271040000 325.90 85100
084271041000 325.90 85100
084271042000 325.90 85100
084271043000 325.90 85100
538
Meadowlands #11 PART C
Assessment # Tax Tax Code
084271044000 325.90 85100
084271045000 325.90 85100
084271046000 325.90 85100
084272001000 325.90 85100
084272002000 325.90 85100
084272003000 325.90 85100
084272004000 325.90 85100
084272005000 325.90 85100
084272006000 325.90 85100
084272007000 325.90 85100
084272008000 325.90 85100
084272009000 325.90 85100
084272010000 325.90 85100
084272011000 325.90 85100
084272012000 325.90 85100
084272013000 325.90 85100
084272015000 325.90 85100
084272016000 325.90 85100
084272017000 325.90 85100
084272018000 325.90 85100
084272019000 325.90 85100
084272020000 325.90 85100
084272021000 325.90 85100
084272022000 325.90 85100
084272023000 325.90 85100
084272024000 325.90 85100
084272025000 325.90 85100
084272026000 325.90 85100
084272027000 325.90 85100
084272028000 325.90 85100
084272029000 325.90 85100
084272030000 325.90 85100
084272031000 325.90 85100
084272032000 325.90 85100
084272033000 325.90 85100
084272034000 325.90 85100
084272035000 325.90 85100
084272037000 325.90 85100
084272038000 325.90 85100
084272039000 325.90 85100
084272040000 325.90 85100
084272041000 325.90 85100
084272042000 325.90 85100
084272043000 325.90 85100
084272044000 325.90 85100
084272045000 325.90 85100
084272046000 325.90 85100
084272047000 325.90 85100
084272049000 325.90 85100
084272051000 325.90 85100
084272052000 325.90 85100
084272053000 325.90 85100
539
Meadowlands #11 PART C
Assessment # Tax Tax Code
084272054000 325.90 85100
084272055000 325.90 85100
084272056000 325.90 85100
084272057000 325.90 85100
084272059000 325.90 85100
084272060000 325.90 85100
084272061000 325.90 85100
084272062000 325.90 85100
084272063000 325.90 85100
084272064000 325.90 85100
084280001000 320.98 85100
084280002000 320.98 85100
084280003000 320.98 85100
084280004000 320.98 85100
084280005000 320.98 85100
084280006000 320.98 85100
084280007000 320.98 85100
084280008000 320.98 85100
084280009000 320.98 85100
084280012000 320.98 85100
084280013000 320.98 85100
084280014000 320.98 85100
084280015000 320.98 85100
084280016000 320.98 85100
084280017000 320.98 85100
084280018000 320.98 85100
084280019000 320.98 85100
084280020000 320.98 85100
084280021000 320.98 85100
084280022000 320.98 85100
084280023000 320.98 85100
084280024000 320.98 85100
084280025000 320.98 85100
084280026000 320.98 85100
084280027000 320.98 85100
084280028000 320.98 85100
084280029000 320.98 85100
084280030000 320.98 85100
084280031000 320.98 85100
084280032000 320.98 85100
084280033000 320.98 85100
084280034000 320.98 85100
084280035000 320.98 85100
084280036000 320.98 85100
084280037000 320.98 85100
084280038000 320.98 85100
084280039000 320.98 85100
084280040000 320.98 85100
084280041000 320.98 85100
084280042000 320.98 85100
084291001000 320.98 85100
084291002000 320.98 85100
540
Meadowlands #11 PART C
Assessment # Tax Tax Code
084292001000 320.98 85100
084292002000 320.98 85100
084292003000 320.98 85100
084293001000 320.98 85100
084293002000 320.98 85100
084293003000 320.98 85100
084293004000 320.98 85100
084293005000 320.98 85100
084293006000 320.98 85100
084293007000 320.98 85100
084293008000 320.98 85100
084293009000 320.98 85100
084293010000 320.98 85100
084293011000 320.98 85100
084293012000 320.98 85100
084293013000 320.98 85100
084293014000 320.98 85100
084293015000 320.98 85100
084293016000 320.98 85100
084293017000 320.98 85100
084293018000 320.98 85100
084293019000 320.98 85100
084293020000 320.98 85100
084293021000 320.98 85100
084293022000 320.98 85100
084293023000 320.98 85100
084293024000 320.98 85100
084293025000 320.98 85100
084293026000 320.98 85100
084293027000 320.98 85100
084293028000 320.98 85100
084294001000 320.98 85100
084294002000 320.98 85100
084294003000 320.98 85100
084294004000 320.98 85100
084294005000 320.98 85100
084294006000 320.98 85100
084294007000 320.98 85100
084294008000 320.98 85100
084294009000 320.98 85100
084294010000 320.98 85100
084294011000 320.98 85100
084294012000 320.98 85100
084294013000 320.98 85100
084294014000 320.98 85100
084294015000 320.98 85100
084294016000 320.98 85100
084295001000 320.98 85100
084295002000 320.98 85100
084295003000 320.98 85100
084295004000 320.98 85100
084295005000 320.98 85100
541
Meadowlands #11 PART C
Assessment # Tax Tax Code
084295006000 320.98 85100
084295007000 320.98 85100
084295008000 320.98 85100
084295009000 320.98 85100
084295010000 320.98 85100
084295011000 320.98 85100
084295012000 320.98 85100
084295013000 320.98 85100
084295014000 320.98 85100
084295015000 320.98 85100
084295016000 320.98 85100
084295017000 320.98 85100
084295018000 320.98 85100
084295019000 320.98 85100
084301001000 320.98 85100
084301002000 320.98 85100
084301003000 320.98 85100
084301004000 320.98 85100
084301005000 320.98 85100
084301006000 320.98 85100
084301007000 320.98 85100
084301008000 320.98 85100
084301009000 320.98 85100
084301010000 320.98 85100
084301011000 320.98 85100
084301012000 320.98 85100
084301013000 320.98 85100
084302001000 320.98 85100
084302002000 320.98 85100
084302003000 320.98 85100
084302004000 320.98 85100
084302005000 320.98 85100
084302006000 320.98 85100
084302007000 320.98 85100
084302008000 320.98 85100
084302009000 320.98 85100
084302010000 320.98 85100
084302011000 320.98 85100
084302012000 320.98 85100
084302013000 320.98 85100
084302014000 320.98 85100
084302015000 320.98 85100
084302016000 320.98 85100
084302017000 320.98 85100
084302018000 320.98 85100
084302019000 320.98 85100
084302020000 320.98 85100
084302021000 320.98 85100
084302022000 320.98 85100
084302023000 320.98 85100
084302024000 320.98 85100
084302025000 320.98 85100
542
Meadowlands #11 PART C
Assessment # Tax Tax Code
084302026000 320.98 85100
084302027000 320.98 85100
084302028000 320.98 85100
084302029000 320.98 85100
084302030000 320.98 85100
084302031000 320.98 85100
084302033000 320.98 85100
084302034000 320.98 85100
084302035000 320.98 85100
084302036000 320.98 85100
084302037000 320.98 85100
084302038000 320.98 85100
084302039000 320.98 85100
084302040000 320.98 85100
084302041000 320.98 85100
084302042000 320.98 85100
084302043000 320.98 85100
084302044000 320.98 85100
084302045000 320.98 85100
084302046000 320.98 85100
084302047000 320.98 85100
084302048000 320.98 85100
084302049000 320.98 85100
084302050000 320.98 85100
084302051000 320.98 85100
084302052000 320.98 85100
084302053000 320.98 85100
084302054000 320.98 85100
084302055000 320.98 85100
084302056000 320.98 85100
084302057000 320.98 85100
084302058000 320.98 85100
084302059000 320.98 85100
084302060000 320.98 85100
084302061000 320.98 85100
084302062000 320.98 85100
084302063000 320.98 85100
084302064000 320.98 85100
084302065000 320.98 85100
084302066000 320.98 85100
084302067000 320.98 85100
084302068000 320.98 85100
084302069000 320.98 85100
084302070000 320.98 85100
084302071000 320.98 85100
084302072000 320.98 85100
084302073000 320.98 85100
084302074000 320.98 85100
084302075000 320.98 85100
084302076000 320.98 85100
084302077000 320.98 85100
084311001000 320.98 85100
543
Meadowlands #11 PART C
Assessment # Tax Tax Code
084311002000 320.98 85100
084311003000 320.98 85100
084311004000 320.98 85100
084311005000 320.98 85100
084311006000 320.98 85100
084311007000 320.98 85100
084311008000 320.98 85100
084311009000 320.98 85100
084311010000 320.98 85100
084311011000 320.98 85100
084311012000 320.98 85100
084311013000 320.98 85100
084312001000 320.98 85100
084312002000 320.98 85100
084312003000 320.98 85100
084312004000 320.98 85100
084312005000 320.98 85100
084312006000 320.98 85100
084312007000 320.98 85100
084312008000 320.98 85100
084312009000 320.98 85100
084312010000 320.98 85100
084312011000 320.98 85100
084312012000 320.98 85100
084312013000 320.98 85100
084312014000 320.98 85100
084312015000 320.98 85100
084312016000 320.98 85100
084312017000 320.98 85100
084312018000 320.98 85100
084312019000 320.98 85100
084313001000 320.98 85100
084313002000 320.98 85100
084313003000 320.98 85100
084313004000 320.98 85100
084313005000 320.98 85100
084313006000 320.98 85100
084313007000 320.98 85100
084313008000 320.98 85100
084313009000 320.98 85100
084313010000 320.98 85100
084313011000 320.98 85100
084313012000 320.98 85100
084313013000 320.98 85100
084313014000 320.98 85100
084313015000 320.98 85100
084313016000 320.98 85100
084313017000 320.98 85100
084313018000 320.98 85100
084313019000 320.98 85100
084313020000 320.98 85100
084313021000 320.98 85100
544
Meadowlands #11 PART C
Assessment # Tax Tax Code
084313022000 320.98 85100
084313023000 320.98 85100
084314001000 320.98 85100
084314002000 320.98 85100
084314003000 320.98 85100
084314004000 320.98 85100
084314005000 320.98 85100
084315001000 320.98 85100
084315002000 320.98 85100
084315003000 320.98 85100
084315004000 320.98 85100
084315005000 320.98 85100
084315006000 320.98 85100
084315007000 320.98 85100
084316001000 320.98 85100
084316002000 320.98 85100
084316003000 320.98 85100
084316004000 320.98 85100
084316005000 320.98 85100
084316006000 320.98 85100
084316007000 320.98 85100
084316008000 320.98 85100
084316009000 320.98 85100
084316010000 320.98 85100
084316011000 320.98 85100
084316012000 320.98 85100
084316013000 320.98 85100
084316014000 320.98 85100
084316015000 320.98 85100
084316016000 320.98 85100
084317001000 320.98 85100
084317002000 320.98 85100
084317003000 320.98 85100
084317004000 320.98 85100
084317005000 320.98 85100
084317006000 320.98 85100
084317007000 320.98 85100
084317008000 320.98 85100
084317009000 320.98 85100
084317010000 320.98 85100
084317011000 320.98 85100
084317012000 320.98 85100
084317013000 320.98 85100
084317014000 320.98 85100
084317015000 320.98 85100
084317016000 320.98 85100
084317017000 320.98 85100
084317018000 320.98 85100
084317019000 320.98 85100
084317020000 320.98 85100
084317021000 320.98 85100
084321001000 320.98 85100
545
Meadowlands #11 PART C
Assessment # Tax Tax Code
084321002000 320.98 85100
084321003000 320.98 85100
084321004000 320.98 85100
084321005000 320.98 85100
084321006000 320.98 85100
084321007000 320.98 85100
084321008000 320.98 85100
084321009000 320.98 85100
084321010000 320.98 85100
084321011000 320.98 85100
084321012000 320.98 85100
084321013000 320.98 85100
084322001000 320.98 85100
084322002000 320.98 85100
084322003000 320.98 85100
084322004000 320.98 85100
084322005000 320.98 85100
084322006000 320.98 85100
084322007000 320.98 85100
084322008000 320.98 85100
084322009000 320.98 85100
084322010000 320.98 85100
084322011000 320.98 85100
084322012000 320.98 85100
084322013000 320.98 85100
084322014000 320.98 85100
084322015000 320.98 85100
084322016000 320.98 85100
084322017000 320.98 85100
084322018000 320.98 85100
084322019000 320.98 85100
084322020000 320.98 85100
084322021000 320.98 85100
084322022000 320.98 85100
084322023000 320.98 85100
084322024000 320.98 85100
084322025000 320.98 85100
084323001000 320.98 85100
084323002000 320.98 85100
084323003000 320.98 85100
084323004000 320.98 85100
084323005000 320.98 85100
084323006000 320.98 85100
084323007000 320.98 85100
084323008000 320.98 85100
084323009000 320.98 85100
084323010000 320.98 85100
084323011000 320.98 85100
084323012000 320.98 85100
084323013000 320.98 85100
084323014000 320.98 85100
084323015000 320.98 85100
546
Meadowlands #11 PART C
Assessment # Tax Tax Code
084323016000 320.98 85100
084323017000 320.98 85100
084323018000 320.98 85100
084323019000 320.98 85100
084323020000 320.98 85100
084323021000 320.98 85100
084323022000 320.98 85100
084323023000 320.98 85100
084323024000 320.98 85100
084323025000 320.98 85100
084323026000 320.98 85100
084323027000 320.98 85100
084323028000 320.98 85100
084323029000 320.98 85100
084323030000 320.98 85100
084323031000 320.98 85100
084323032000 320.98 85100
084323033000 320.98 85100
084323034000 320.98 85100
084323035000 320.98 85100
084324001000 320.98 85100
084324002000 320.98 85100
084324003000 320.98 85100
084324004000 320.98 85100
084324005000 320.98 85100
084324006000 320.98 85100
084324007000 320.98 85100
084324008000 320.98 85100
084324009000 320.98 85100
084324010000 320.98 85100
084324011000 320.98 85100
084324012000 320.98 85100
084324013000 320.98 85100
084324014000 320.98 85100
084324015000 320.98 85100
084324016000 320.98 85100
084324017000 320.98 85100
084324018000 320.98 85100
084324019000 320.98 85100
084324020000 320.98 85100
084324021000 320.98 85100
084324022000 320.98 85100
084324023000 320.98 85100
084324024000 320.98 85100
084324025000 320.98 85100
084324026000 320.98 85100
084324027000 320.98 85100
084324028000 320.98 85100
084324029000 320.98 85100
084324030000 320.98 85100
084324031000 320.98 85100
084324032000 320.98 85100
547
Meadowlands #11 PART C
Assessment # Tax Tax Code
084324033000 320.98 85100
084324034000 320.98 85100
084324035000 320.98 85100
084324036000 320.98 85100
084324037000 320.98 85100
084324038000 320.98 85100
084324039000 320.98 85100
084324040000 320.98 85100
084331001000 320.98 85100
084331002000 320.98 85100
084331003000 320.98 85100
084331004000 320.98 85100
084331005000 320.98 85100
084331006000 320.98 85100
084331007000 320.98 85100
084331008000 320.98 85100
084331009000 320.98 85100
084331010000 320.98 85100
084331011000 320.98 85100
084331012000 320.98 85100
084331013000 320.98 85100
084331014000 320.98 85100
084331015000 320.98 85100
084331016000 320.98 85100
084331017000 320.98 85100
084331018000 320.98 85100
084331019000 320.98 85100
084331020000 320.98 85100
084331021000 320.98 85100
084331022000 320.98 85100
084331023000 320.98 85100
084332001000 320.98 85100
084332002000 320.98 85100
084332003000 320.98 85100
084332004000 320.98 85100
084332005000 320.98 85100
084332006000 320.98 85100
084332007000 320.98 85100
084332008000 320.98 85100
084332009000 320.98 85100
084332010000 320.98 85100
084332011000 320.98 85100
084332012000 320.98 85100
084332013000 320.98 85100
084332014000 320.98 85100
084332015000 320.98 85100
084332016000 320.98 85100
084332017000 320.98 85100
084332018000 320.98 85100
084332019000 320.98 85100
084333001000 320.98 85100
084333002000 320.98 85100
548
Meadowlands #11 PART C
Assessment # Tax Tax Code
084333003000 320.98 85100
084333004000 320.98 85100
084333005000 320.98 85100
084333006000 320.98 85100
084333007000 320.98 85100
084333008000 320.98 85100
084333009000 320.98 85100
084333010000 320.98 85100
084333011000 320.98 85100
084333012000 320.98 85100
084333013000 320.98 85100
084334001000 320.98 85100
084334002000 320.98 85100
084334003000 320.98 85100
084334004000 320.98 85100
084334005000 320.98 85100
084334006000 320.98 85100
084334007000 320.98 85100
084334008000 320.98 85100
084334009000 320.98 85100
084334010000 320.98 85100
084334011000 320.98 85100
084334012000 320.98 85100
084334013000 320.98 85100
084334014000 320.98 85100
084334015000 320.98 85100
084334016000 320.98 85100
084334017000 320.98 85100
084334018000 320.98 85100
084334019000 320.98 85100
084334020000 320.98 85100
084334021000 320.98 85100
084335001000 320.98 85100
084335002000 320.98 85100
084335003000 320.98 85100
084335004000 320.98 85100
084335005000 320.98 85100
084335006000 320.98 85100
084335007000 320.98 85100
084335008000 320.98 85100
084335009000 320.98 85100
084335010000 320.98 85100
084335011000 320.98 85100
084335012000 320.98 85100
084335013000 320.98 85100
084335014000 320.98 85100
084335015000 320.98 85100
084335016000 320.98 85100
084336001000 320.98 85100
084336002000 320.98 85100
084336003000 320.98 85100
084336004000 320.98 85100
549
Meadowlands #11 PART C
Assessment # Tax Tax Code
084336005000 320.98 85100
084336006000 320.98 85100
084336007000 320.98 85100
424190001000 687.60 85100
424190002000 687.60 85100
424190003000 687.60 85100
424190004000 687.60 85100
424190005000 687.60 85100
424190006000 687.60 85100
424190007000 687.60 85100
424190008000 687.60 85100
424190009000 687.60 85100
424190010000 687.60 85100
424190011000 687.60 85100
424190012000 687.60 85100
424190013000 687.60 85100
424190014000 687.60 85100
424190015000 687.60 85100
424190016000 687.60 85100
424190017000 687.60 85100
424190018000 687.60 85100
424190019000 687.60 85100
424190021000 687.60 85100
424190022000 687.60 85100
424190023000 687.60 85100
424190024000 687.60 85100
424190025000 687.60 85100
424190026000 687.60 85100
424190027000 687.60 85100
424190028000 687.60 85100
424190029000 687.60 85100
424190030000 687.60 85100
424190031000 687.60 85100
424190032000 687.60 85100
424190033000 687.60 85100
424190034000 687.60 85100
424190035000 687.60 85100
424190036000 687.60 85100
424190037000 687.60 85100
424190038000 687.60 85100
424190039000 687.60 85100
424190040000 687.60 85100
424190042000 687.60 85100
424190043000 687.60 85100
424190044000 687.60 85100
424190045000 687.60 85100
424190046000 687.60 85100
424190047000 687.60 85100
424190048000 687.60 85100
424190049000 687.60 85100
424190050000 687.60 85100
424190051000 687.60 85100
550
Meadowlands #11 PART C
Assessment # Tax Tax Code
424190052000 687.60 85100
424190053000 687.60 85100
424190054000 687.60 85100
424190055000 687.60 85100
424190056000 687.60 85100
424190057000 687.60 85100
424190058000 687.60 85100
424190059000 687.60 85100
424190060000 687.60 85100
424190061000 687.60 85100
424200001000 687.60 85100
424200002000 687.60 85100
424200003000 687.60 85100
424200004000 687.60 85100
424200005000 687.60 85100
424200006000 687.60 85100
424200007000 687.60 85100
424200008000 687.60 85100
424200009000 687.60 85100
424200010000 687.60 85100
424200011000 687.60 85100
424200012000 687.60 85100
424200013000 687.60 85100
424200014000 687.60 85100
424200015000 687.60 85100
424200016000 687.60 85100
424200017000 687.60 85100
424200018000 687.60 85100
424200019000 687.60 85100
424200020000 687.60 85100
424200021000 687.60 85100
424200022000 687.60 85100
424200023000 687.60 85100
424200024000 687.60 85100
424200025000 687.60 85100
424200026000 687.60 85100
424200027000 687.60 85100
424200028000 687.60 85100
424200029000 687.60 85100
424200030000 687.60 85100
424200031000 687.60 85100
424200032000 687.60 85100
424200033000 687.60 85100
424200034000 687.60 85100
424200035000 687.60 85100
424200036000 687.60 85100
424200037000 687.60 85100
424200038000 687.60 85100
424200039000 687.60 85100
424200040000 687.60 85100
424200041000 687.60 85100
424200042000 687.60 85100
551
Meadowlands #11 PART C
Assessment # Tax Tax Code
424200043000 687.60 85100
424200044000 687.60 85100
424200045000 687.60 85100
424200046000 687.60 85100
424200047000 687.60 85100
424200048000 687.60 85100
424200049000 687.60 85100
424200050000 687.60 85100
424200051000 687.60 85100
424200052000 687.60 85100
424200053000 687.60 85100
424200054000 687.60 85100
424200055000 687.60 85100
424200056000 687.60 85100
424200057000 687.60 85100
424200058000 687.60 85100
424200059000 687.60 85100
424210001000 687.60 85100
424210002000 687.60 85100
424210003000 687.60 85100
424210004000 687.60 85100
424210005000 687.60 85100
424210006000 687.60 85100
424210007000 687.60 85100
424210008000 687.60 85100
424210009000 687.60 85100
424210010000 687.60 85100
424210011000 687.60 85100
424210012000 687.60 85100
424210013000 687.60 85100
424210014000 687.60 85100
424210015000 687.60 85100
424210016000 687.60 85100
424210017000 687.60 85100
424210018000 687.60 85100
424210019000 687.60 85100
424210020000 687.60 85100
424210021000 687.60 85100
424210022000 687.60 85100
424210023000 687.60 85100
424210024000 687.60 85100
424210025000 687.60 85100
424210026000 687.60 85100
424210027000 687.60 85100
424210028000 687.60 85100
424210029000 687.60 85100
424210030000 687.60 85100
424210031000 687.60 85100
424210032000 687.60 85100
424210033000 687.60 85100
424210034000 687.60 85100
424210035000 687.60 85100
552
Meadowlands #11 PART C
Assessment # Tax Tax Code
424210036000 687.60 85100
424210037000 687.60 85100
424210038000 687.60 85100
424210039000 687.60 85100
424210040000 687.60 85100
424210041000 687.60 85100
424210042000 687.60 85100
424210043000 687.60 85100
424210044000 687.60 85100
424210045000 687.60 85100
424210046000 687.60 85100
424210047000 687.60 85100
424210048000 687.60 85100
424210049000 687.60 85100
424210050000 687.60 85100
424210051000 687.60 85100
424210052000 687.60 85100
424210053000 687.60 85100
424210054000 687.60 85100
424210055000 687.60 85100
424210056000 687.60 85100
424210057000 687.60 85100
424210058000 687.60 85100
424210059000 687.60 85100
424210060000 687.60 85100
424210061000 687.60 85100
424210062000 687.60 85100
424210063000 687.60 85100
424210064000 687.60 85100
424210065000 687.60 85100
424210066000 687.60 85100
424210067000 687.60 85100
424210068000 687.60 85100
424210069000 687.60 85100
424210070000 687.60 85100
424210071000 687.60 85100
424210072000 687.60 85100
424210073000 687.60 85100
424210074000 687.60 85100
424210075000 687.60 85100
424210076000 687.60 85100
424210077000 687.60 85100
424210078000 687.60 85100
424210079000 687.60 85100
424210080000 687.60 85100
424210081000 687.60 85100
424220001000 687.60 85100
424220002000 687.60 85100
424220003000 687.60 85100
424220004000 687.60 85100
424220005000 687.60 85100
424220006000 687.60 85100
553
Meadowlands #11 PART C
Assessment # Tax Tax Code
424220007000 687.60 85100
424220008000 687.60 85100
424220009000 687.60 85100
424220010000 687.60 85100
424220011000 687.60 85100
424220012000 687.60 85100
424220013000 687.60 85100
424220014000 687.60 85100
424220015000 687.60 85100
424220016000 687.60 85100
424220017000 687.60 85100
424220018000 687.60 85100
424220019000 687.60 85100
424220020000 687.60 85100
424220021000 687.60 85100
424220022000 687.60 85100
424220023000 687.60 85100
424220024000 687.60 85100
424220025000 687.60 85100
424220026000 687.60 85100
424220027000 687.60 85100
424220028000 687.60 85100
424220029000 687.60 85100
424220030000 687.60 85100
424220031000 687.60 85100
424220032000 687.60 85100
424220033000 687.60 85100
424220034000 687.60 85100
424220035000 687.60 85100
424220036000 687.60 85100
424220037000 687.60 85100
424220038000 687.60 85100
424220039000 687.60 85100
424220040000 687.60 85100
424220041000 687.60 85100
424220042000 687.60 85100
424220043000 687.60 85100
424220044000 687.60 85100
424220045000 687.60 85100
424220046000 687.60 85100
424220047000 687.60 85100
424220048000 687.60 85100
424220049000 687.60 85100
424220050000 687.60 85100
424220051000 687.60 85100
424220052000 687.60 85100
424220053000 687.60 85100
424220054000 687.60 85100
424220055000 687.60 85100
424220056000 687.60 85100
424220057000 687.60 85100
424220058000 687.60 85100
554
Meadowlands #11 PART C
Assessment # Tax Tax Code
424220059000 687.60 85100
424220060000 687.60 85100
424220061000 687.60 85100
424220062000 687.60 85100
424220063000 687.60 85100
424230001000 687.60 85100
424230002000 687.60 85100
424230003000 687.60 85100
424230004000 687.60 85100
424230005000 687.60 85100
424230006000 687.60 85100
424230007000 687.60 85100
424230008000 687.60 85100
424230009000 687.60 85100
424230010000 687.60 85100
424230011000 687.60 85100
424230012000 687.60 85100
424230013000 687.60 85100
424230014000 687.60 85100
424230015000 687.60 85100
424230016000 687.60 85100
424230017000 687.60 85100
424230018000 687.60 85100
424230019000 687.60 85100
424230020000 687.60 85100
424230021000 687.60 85100
424230022000 687.60 85100
424230023000 687.60 85100
424230024000 687.60 85100
424230025000 687.60 85100
424230026000 687.60 85100
424230027000 687.60 85100
424230028000 687.60 85100
424230029000 687.60 85100
424230030000 687.60 85100
424230031000 687.60 85100
424230032000 687.60 85100
424230033000 687.60 85100
424230034000 687.60 85100
424230035000 687.60 85100
424230036000 687.60 85100
424240001000 687.60 85100
424240002000 687.60 85100
424240003000 687.60 85100
424240004000 687.60 85100
424240005000 687.60 85100
424240006000 687.60 85100
424240007000 687.60 85100
424240008000 687.60 85100
424240009000 687.60 85100
424240010000 687.60 85100
424240011000 687.60 85100
555
Meadowlands #11 PART C
Assessment # Tax Tax Code
424240012000 687.60 85100
424240013000 687.60 85100
424240014000 687.60 85100
424240015000 687.60 85100
424240016000 687.60 85100
424240017000 687.60 85100
424240018000 687.60 85100
424240019000 687.60 85100
424240020000 687.60 85100
424240021000 687.60 85100
424240022000 687.60 85100
424240023000 687.60 85100
424240024000 687.60 85100
424240025000 687.60 85100
424240026000 687.60 85100
424240027000 687.60 85100
424240028000 687.60 85100
424240029000 687.60 85100
424240030000 687.60 85100
424240031000 687.60 85100
424240032000 687.60 85100
424240033000 687.60 85100
424240034000 687.60 85100
424240035000 687.60 85100
424240036000 687.60 85100
424240037000 687.60 85100
424240038000 687.60 85100
424240039000 687.60 85100
424240040000 687.60 85100
424240041000 687.60 85100
424240042000 687.60 85100
424240043000 687.60 85100
424240044000 687.60 85100
424240045000 687.60 85100
424240046000 687.60 85100
424240047000 687.60 85100
424240048000 687.60 85100
424240049000 687.60 85100
424240050000 687.60 85100
424240051000 687.60 85100
424240052000 687.60 85100
424240053000 687.60 85100
424240054000 687.60 85100
424240055000 687.60 85100
424240056000 687.60 85100
424240057000 687.60 85100
424240058000 687.60 85100
424240059000 687.60 85100
424240060000 687.60 85100
424240061000 687.60 85100
424240062000 687.60 85100
424240063000 687.60 85100
556
Meadowlands #11 PART C
Assessment # Tax Tax Code
424240064000 687.60 85100
424240065000 687.60 85100
424240066000 687.60 85100
424240067000 687.60 85100
424240068000 687.60 85100
424240069000 687.60 85100
424240070000 687.60 85100
424240071000 687.60 85100
424240072000 687.60 85100
424240073000 687.60 85100
424240074000 687.60 85100
424240075000 687.60 85100
424250001000 687.6 85100
424250002000 687.6 85100
424250003000 687.6 85100
424250004000 687.6 85100
424250005000 687.6 85100
424250006000 687.6 85100
424250007000 687.6 85100
424250008000 687.6 85100
424250009000 687.6 85100
424250010000 687.6 85100
424250011000 687.6 85100
424250012000 687.6 85100
424250013000 687.6 85100
424250014000 687.6 85100
424250015000 687.6 85100
424250016000 687.6 85100
424250017000 687.6 85100
424250018000 687.6 85100
424250019000 687.6 85100
424250020000 687.6 85100
424250021000 687.6 85100
424250022000 687.6 85100
424250023000 687.6 85100
424250024000 687.6 85100
424250025000 687.6 85100
424250026000 687.6 85100
424250027000 687.6 85100
424250028000 687.6 85100
424250029000 687.6 85100
424250030000 687.6 85100
424250031000 687.6 85100
424250032000 687.6 85100
424250033000 687.6 85100
424250034000 687.6 85100
557
Meadowlands #11 PART C
Assessment # Tax Tax Code
424250035000 687.6 85100
424250036000 687.6 85100
424250037000 687.6 85100
424250038000 687.6 85100
424250039000 687.6 85100
424250040000 687.6 85100
424250041000 687.6 85100
424250042000 687.6 85100
424250043000 687.6 85100
424250044000 687.6 85100
424250045000 687.6 85100
424250046000 687.6 85100
424250047000 687.6 85100
424250048000 687.6 85100
424250049000 687.6 85100
424250050000 687.6 85100
424250051000 687.6 85100
424250052000 687.6 85100
424250053000 687.6 85100
424250054000 687.6 85100
424250055000 687.6 85100
424250056000 687.6 85100
424260001000 687.6 85100
424260002000 687.6 85100
424260003000 687.6 85100
424260004000 687.6 85100
424260005000 687.6 85100
424260006000 687.6 85100
424260007000 687.6 85100
424260008000 687.6 85100
424260009000 687.6 85100
424260010000 687.6 85100
424260011000 687.6 85100
424260012000 687.6 85100
424260013000 687.6 85100
424260014000 687.6 85100
424260015000 687.6 85100
424260016000 687.6 85100
424260017000 687.6 85100
424260018000 687.6 85100
424260019000 687.6 85100
424260020000 687.6 85100
424260021000 687.6 85100
424260022000 687.6 85100
558
Meadowlands #11 PART C
Assessment # Tax Tax Code
424260023000 687.6 85100
424260024000 687.6 85100
424260025000 687.6 85100
424260026000 687.6 85100
424260027000 687.6 85100
424260028000 687.6 85100
424260029000 687.6 85100
424260030000 687.6 85100
424260031000 687.6 85100
424260032000 687.6 85100
424260033000 687.6 85100
424260034000 687.6 85100
424260035000 687.6 85100
424260036000 687.6 85100
424260037000 687.6 85100
424260038000 687.6 85100
424260039000 687.6 85100
424260040000 687.6 85100
424260041000 687.6 85100
424260042000 687.6 85100
424260043000 687.6 85100
424260044000 687.6 85100
424260045000 687.6 85100
424260046000 687.6 85100
424260047000 687.6 85100
424260048000 687.6 85100
424260049000 687.6 85100
424260050000 687.6 85100
424260051000 687.6 85100
424260052000 687.6 85100
424260053000 687.6 85100
424260054000 687.6 85100
424260055000 687.6 85100
424260056000 687.6 85100
424260057000 687.6 85100
424260058000 687.6 85100
424260059000 687.6 85100
424260060000 687.6 85100
424260061000 687.6 85100
424260062000 687.6 85100
424260063000 687.6 85100
424260064000 687.6 85100
424260065000 687.6 85100
424260066000 687.6 85100
559
Meadowlands #11 PART C
Assessment # Tax Tax Code
424260067000 687.6 85100
424260068000 687.6 85100
424260069000 687.6 85100
424260070000 687.6 85100
560
PART D

METHOD OF APPORTIONMENT OF ASSESSMENT
LANDSCAPING AND LIGHTING DISTRICT NO. 11
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received. Costs are to be spread equally to each residential unit (RU) and commercial unit (CU) as follows:

(a) The improvements constructed in conjunction with Tract No. 98-01, Phases 1, 2, 3, 4, 5, 6, 7 and 8, Tract No. 2001-07, Phases 1 and 2, and Tract No. 2002-06, The Meadowlands, Unit 3, Phases 1, 2, 3 and 4 have been completed and accepted by the City.
(b) The improvements constructed in conjunction with Avalon at the Meadowlands, east and west of San Luis Street, have been completed and accepted by the City.
(c) Public improvements associated with Los Banos Mini Storage have been completed and accepted by the City, Day and Night Market and Camarena Health Center Parcel Map No. 2021-02 have been accepted by the City.
(d) The improvements constructed in conjunction with Tract No. 2015-01, Southpointe at Regency Park, Phases 1, 2, 3, 4, 5, and 6.

COMPUTING INDIVIDUAL ASSESSMENT

(a) The total number of assessable units is 833 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $243,585.72 divided by 833 equals $292.42 per assessable unit (which includes the existing deficit balance forward). Due to limitations on assessments and deficit spending, the assessment for 2026- 2027 Fiscal Year will be $320.98 per RU.
(b) The total number of assessable units is 101 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $29,987.10 divided by 101 equals $296.90 per assessable unit (which includes the existing deficit balance forward). Due to limitations on assessments and deficit spending, the assessment for 2026- 2027 Fiscal Year will be $325.90 per RU.
(c) The total number of assessable units is 5 CU. The net acreage of the assessable units is 6.53 acres. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $9,566.78 divided by 6.53 acres, which equals $1,465.05 per assessable unit (which includes the existing deficit balance forward). Due to limitations on assessments and deficit spending, the assessment for 2026-2027 Fiscal Year will be $1,608.14 per acre. (d) The total number of assessable units is 499 RU. The total estimated cost to be assessed for Fiscal Year 2026-2076 is $312,582.95 divided by 499 equals $626.42 per assessable unit (which includes the existing deficit balance forward). The assessment for 2026-2027 Fiscal Year will remain $687.60 per RU.

LIMITATIONS ON ASSESSMENTS
(a) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by five percent (5%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $305.70 per RU, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for the 2025-2026 Fiscal Year was $305.70 per RU).

In accordance with the foregoing limitations, the assessment for 2026-2027 will be $320.98 per RU. (b) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by five percent (5%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $310.38 per RU, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for the 2025-2026 Fiscal Year was $310.38 per RU).

In accordance with the foregoing limitations, the assessment for 2026-2027 will be $325.90 per RU.

561
PART D

METHOD OF APPORTIONMENT OF ASSESSMENT
LANDSCAPING AND LIGHTING DISTRICT NO. 11
(Pursuant to the Landscaping and Lighting Act of 1972)

LIMITATIONS ON ASSESSMENTS
(c) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by five percent (5%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $1,531.56 per acre, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for the 2025-2026 Fiscal Year was $1,531.56 per acre). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $1,608.14 per acre.
(d) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by five percent (5%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $654.86 per RU, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for the 2025-2026 Fiscal Year was $654.86 per RU).

In accordance with the foregoing limitations, the assessment for 2026-2027 will remain $687.60 per RU. 562
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 11
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner is shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

563
PART F

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 11
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

1. TRACT NO. 98-01, THE MEADOWLANDS, UNIT NO. 1, PHASE 1, RECORDED IN VOLUME 49, PAGES 34, THROUGH 46, MCR.

2. TRACT NO. 98-01, THE MEADOWLANDS UNIT NO. 1, PHASE 2, RECORDED IN VOLUME 51, PAGES 5 THROUGH 7, MCR.

3. TRACT NO. 98-01, THE MEADOWLANDS UNIT NO. 1, PHASE 3, RECORDED IN VOLUME 51, PAGES 8 THROUGH 11, MCR.

4. TRACT NO. 98-01, THE MEADOWLANDS UNIT NO. 1, PHASE 4, RECORDED IN VOLUME 51, PAGES 35 THROUGH 37, MCR.

5. TRACT NO. 98-01, THE MEADOWLANDS UNIT NO. 1, PHASE 5, RECORDED IN VOLUME 51, PAGES 38 THROUGH 40, MCR.

6. TRACT NO. 98-01, THE MEADOWLANDS UNIT NO. 1, PHASE 6, RECORDED IN VOLUME 52, PAGES 16 THROUGH 20, MCR.

7. TRACT NO. 98-01, THE MEADOWLANDS UNIT NO. 1, PHASE 7, RECORDED IN VOLUME 52, PAGES 21 THROUGH 24, MCR.

8. TRACT NO. 98-01, THE MEADOWLANDS UNIT NO. 1, PHASE 8, RECORDED IN VOLUME 53, PAGES 36 THROUGH 39, MCR.

9. TRACT NO. 2001-07, THE MEADOWLANDS UNIT NO. 2, PHASE 1 RECORDED IN VOLUME 55, PAGES 8 THROUGH 11, MCR.

10. TRACT NO. 2001-07, THE MEADOWLANDS UNIT NO. 2, PHASE 2, RECORDED IN VOLUME 55, PAGES 42 THROUGH 44, MCR.

11. TRACT NO. 2002-06, THE MEADOWLANDS, UNIT NO. 3, PHASE 1, RECORDED IN VOLUME 61, PAGES 48 THROUGH 49, MCR.

12. TRACT NO. 99-04, AVALON AT THE MEADOWLANDS, RECORDED IN VOLUME 55, PAGES 21 THROUGH 25, MCR.

13. PARCEL MAP FOR TRIPLE M CATTLE COMPANY, RECORDED IN VOLUME 50, PAGES 27 THROUGH 28, MCR.

14. LOT B OF TRACT NO. 98-01, THE MEADOWLANDS, UNIT NO. 1, PHASE 1, RECORDED IN VOLUME 49, PAGES 34 THROUGH 46, MCR.

15. TRACT NO. 2002-06, THE MEADOWLANDS, UNIT NO. 3, PHASE 2, RECORDED IN VOLUME 65, PAGES 11 THROUGH 18, MCR.

16. TRACT NO. 2002-06, THE MEADOWLANDS, UNITS NO 3, PHASE 3, RECORDED IN VOLUME 71, PAGES 11 THROUGH 17, MCR.

17. TRACT NO. 2002-06, THE MEADOWLANDS, UNIT NO.3, PHASE 4, RECORDED IN VOLUME 74, PAGE 7, MCR.

18. TRACT NO. 2015-01 SOUTHPOINTE AT REGENCY PARK, PHASE 1 MAP RECORDED VOL. 82, PAGES 38 THROUGH 40, MCR.

19. TRACT NO. 2015-01 SOUTHPOINTE AT REGENCY PARK, PHASE 2 MAP RECORDED VOL. 82, PAGES 41 THROUGH 43, MCR.

20. TRACT NO. 2015-01 SOUTHPOINTE AT REGENCY PARK, PHASE 3 MAP RECORDED VOL. 82, PAGES 44 THROUGH 46, MCR.

21. TRACT NO. 2015-01 SOUTHPOINTE AT REGENCY PARK, PHASE 4, 5 AND 6 MAP RECORDED VOL. 84, PAGE 9 THROUGH 15, MCR.

22. DAY AND NIGHT MARKET AND CAMERNA HEALTH CENTER LOT LINE ADJUSTMENT PARCEP MAP NO. 2021-02, DOC #2020002985

23.TRACT NO. 2015-01 SOUTHPOINTE AT REGENCY PARK, PHASE 11A MAP RECORDED VOL. 88, PAGES 32 THROUGH 35, MCR.

24.TRACT NO. 2015-01 SOUTHPOINTE AT REGENCY PARK, PHASE 11B MAP RECORDED VOL. 88, PAGES 43 THROUGH 46, MCR.

25.TRACT NO. 2015-01 SOUTHPOINTE AT REGENCY PARK, PHASE 11C MAP RECORDED VOL. 88, PAGES 47 THROUGH 49, MCR.

564

CLERK'S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 11
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 11, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ________________, 2026, by its Resolution No. ______.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

____________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
565

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA
LANDSCAPING AND LIGHTING DISTRICT NO. 12

ENGINEER'S REPORT
2026-2027
566

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 12
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Los Banos, California, on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ______________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ______________________________
Lucille L. Mallonee
567

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 12
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 12, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to Tract No. 99-01, Verona, Phases 1, 2 and 3; Tract No. 2000-06, Mission Estates, Units No. 1 through 5; Tract No. 2001-02 Mission Village South, Phases 2, 3A, 3B, and 3C; and Tract No. 2019-01 Mission Village South, Phase 5A Los Banos, California, residential developments, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals
This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,

James Cozad, P.E.

Engineer of Record
568
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 12
(Pursuant to the Landscaping and Lighting Act of 1972)

Plans and specifications for the improvements are those prepared by O’Dell Engineering. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Tract No. 99-01, Verona, Phases 1, 2 and 3, Improvement Plans

2. Tract No. 2000-06, Mission Estates, Unit No. 1, Improvement Plans

3. Tract No. 2000-06, Mission Estates, Units No. 3-5, Improvement Plans

4. Tract No. 2001-02, Mission Village South, Phases 2 and 3A, Improvement Plans

5. Tract No. 2001-02, Mission Village South, Phase 3B, Improvement Plans

6. Tract No. 2001-02, Mission Village South, Phase 3C, Improvement Plans Plans and specifications for the improvements are those prepared by Benchmark Engineering. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Tract No. 2019-01, Mission Village South, Phase 5A, Improvement Plans

569
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 12

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN VERONA, PHASES 1 THROUGH 3 AND MISSION ESTATES, UNITS 1 THROUGH 5 AND MISSION VILLAGE SOUTH, PHASES 2, 3A, 3B, 3C, AND 5A # Description Total Amount
1 Fleet Repair & Maintenance 495.00
2 Fleet Services 1,246.00
3 Sidewalk Maintenance 1,000.00
4 Water Sewerage & Disposal 30,000.00
5 Landscape Maintenance 34,711.00
6 Park Maintenance 15,000.00
7 Storm Drain Maintenance 2,500.00
8 Street Sign Maintenance 1,000.00
9 Street Tree Maintenance 5,000.00
10 Fence Maintenance 300.00
11 Professional Services 11,040.00
12 Technical Services 0.00
13 Street Light Maintenance 1,000.00
14 Electricity & Gas 24,000.00
15 Gasoline & Oil 1,016.00
Sub Total $ 128,308.00
Contingency Allowance 0.00
Total Maintenance Expenses $ 128,308.00
B. INCIDENTAL EXPENSES
1 District Administrative Costs 8,835.30
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 57,698.36
Total Incidental Expenses $ 66,533.66
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscaping & Irrigation 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 194,841.66
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 95,458.00
E. BALANCE TO ASSESSMENT 2026-2027 $ (99,383.66)
570
Verona-Mission #12 PART C
Assessment # Tax Tax Code
424180001000 335.56 85300
424180002000 335.56 85300
424180003000 335.56 85300
424180004000 335.56 85300
424180005000 335.56 85300
424180006000 335.56 85300
424180007000 335.56 85300
424180008000 335.56 85300
424180009000 335.56 85300
424180010000 335.56 85300
424180011000 335.56 85300
424180012000 335.56 85300
428231001000 335.56 85300
428231002000 335.56 85300
428231003000 335.56 85300
428231004000 335.56 85300
428231005000 335.56 85300
428231006000 335.56 85300
428231007000 335.56 85300
428231008000 335.56 85300
428231009000 335.56 85300
428231010000 335.56 85300
428231011000 335.56 85300
428231012000 335.56 85300
428231013000 335.56 85300
428231014000 335.56 85300
428231015000 335.56 85300
428231016000 335.56 85300
428231017000 335.56 85300
428231018000 335.56 85300
428231019000 335.56 85300
428231020000 335.56 85300
428231021000 335.56 85300
428231022000 335.56 85300
428231023000 335.56 85300
428231024000 335.56 85300
428231025000 335.56 85300
428231026000 335.56 85300
428231027000 335.56 85300
428231028000 335.56 85300
428231029000 335.56 85300
428231030000 335.56 85300
428231031000 335.56 85300
428231032000 335.56 85300
571
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428232001000 335.56 85300
428232002000 335.56 85300
428232003000 335.56 85300
428232004000 335.56 85300
428232005000 335.56 85300
428232006000 335.56 85300
428232007000 335.56 85300
428232008000 335.56 85300
428232009000 335.56 85300
428232010000 335.56 85300
428232011000 335.56 85300
428232012000 335.56 85300
428232013000 335.56 85300
428232014000 335.56 85300
428232015000 335.56 85300
428232016000 335.56 85300
428232017000 335.56 85300
428232018000 335.56 85300
428232019000 335.56 85300
428232020000 335.56 85300
428232021000 335.56 85300
428232022000 335.56 85300
428232023000 335.56 85300
428232024000 335.56 85300
428232025000 335.56 85300
428232026000 335.56 85300
428232027000 335.56 85300
428232028000 335.56 85300
428232029000 335.56 85300
428232030000 335.56 85300
428232031000 335.56 85300
428232032000 335.56 85300
428233001000 335.56 85300
428233002000 335.56 85300
428233003000 335.56 85300
428233004000 335.56 85300
428233005000 335.56 85300
428233006000 335.56 85300
428233007000 335.56 85300
428233008000 335.56 85300
428233009000 335.56 85300
428233010000 335.56 85300
428233011000 335.56 85300
428233012000 335.56 85300
572
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428233013000 335.56 85300
428233014000 335.56 85300
428233015000 335.56 85300
428233016000 335.56 85300
428233017000 335.56 85300
428233018000 335.56 85300
428233019000 335.56 85300
428240003000 335.56 85300
428240004000 335.56 85300
428240005000 335.56 85300
428240006000 335.56 85300
428240007000 335.56 85300
428240008000 335.56 85300
428240009000 335.56 85300
428240010000 335.56 85300
428240011000 335.56 85300
428240012000 335.56 85300
428240013000 335.56 85300
428240014000 335.56 85300
428240015000 335.56 85300
428240016000 335.56 85300
428240017000 335.56 85300
428240018000 335.56 85300
428240019000 335.56 85300
428240020000 335.56 85300
428240021000 335.56 85300
428240022000 335.56 85300
428240023000 335.56 85300
428240024000 335.56 85300
428240025000 335.56 85300
428240026000 335.56 85300
428240027000 335.56 85300
428240028000 335.56 85300
428240029000 335.56 85300
428240030000 335.56 85300
428240031000 335.56 85300
428240032000 335.56 85300
428240033000 335.56 85300
428240034000 335.56 85300
428240035000 335.56 85300
428240036000 335.56 85300
428240037000 335.56 85300
428240038000 335.56 85300
428240039000 335.56 85300
573
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428240040000 335.56 85300
428240041000 335.56 85300
428240042000 335.56 85300
428240043000 335.56 85300
428240044000 335.56 85300
428240045000 335.56 85300
428240046000 335.56 85300
428240047000 335.56 85300
428240048000 335.56 85300
428240049000 335.56 85300
428240050000 335.56 85300
428240051000 335.56 85300
428240052000 335.56 85300
428240053000 335.56 85300
428240054000 335.56 85300
428240055000 335.56 85300
428240056000 335.56 85300
428240057000 335.56 85300
428240058000 335.56 85300
428240059000 335.56 85300
428240060000 335.56 85300
428240061000 335.56 85300
428240062000 335.56 85300
428240063000 335.56 85300
428240064000 335.56 85300
428240065000 335.56 85300
428240066000 335.56 85300
428240067000 335.56 85300
428240068000 335.56 85300
428240069000 335.56 85300
428240070000 335.56 85300
428240071000 335.56 85300
428240072000 335.56 85300
428240073000 335.56 85300
428240074000 335.56 85300
428240075000 335.56 85300
428240076000 335.56 85300
428240077000 335.56 85300
428240078000 335.56 85300
428240079000 335.56 85300
428240080000 335.56 85300
428240081000 335.56 85300
428240082000 335.56 85300
428240083000 335.56 85300
574
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428240084000 335.56 85300
428240085000 335.56 85300
428252001000 335.56 85300
428252002000 335.56 85300
428252003000 335.56 85300
428252004000 335.56 85300
428252005000 335.56 85300
428252006000 335.56 85300
428253001000 335.56 85300
428253002000 335.56 85300
428253003000 335.56 85300
428253004000 335.56 85300
428253005000 335.56 85300
428253006000 335.56 85300
428253007000 335.56 85300
428253008000 335.56 85300
428253009000 335.56 85300
428253010000 335.56 85300
428253011000 335.56 85300
428253012000 335.56 85300
428253013000 335.56 85300
428253014000 335.56 85300
428253015000 335.56 85300
428253016000 335.56 85300
428253017000 335.56 85300
428253018000 335.56 85300
428253019000 335.56 85300
428253020000 335.56 85300
428253021000 335.56 85300
428253022000 335.56 85300
428253023000 335.56 85300
428253024000 335.56 85300
428253025000 335.56 85300
428253026000 335.56 85300
428253027000 335.56 85300
428253028000 335.56 85300
428253029000 335.56 85300
428253030000 335.56 85300
428253031000 335.56 85300
428253032000 335.56 85300
428253033000 335.56 85300
428253034000 335.56 85300
428253035000 335.56 85300
428253036000 335.56 85300
575
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428253037000 335.56 85300
428253038000 335.56 85300
428253039000 335.56 85300
428253040000 335.56 85300
428253041000 335.56 85300
428253042000 335.56 85300
428254001000 335.56 85300
428254002000 335.56 85300
428254003000 335.56 85300
428254004000 335.56 85300
428254005000 335.56 85300
428254006000 335.56 85300
428254007000 335.56 85300
428254008000 335.56 85300
428254009000 335.56 85300
428255001000 335.56 85300
428255002000 335.56 85300
428255003000 335.56 85300
428255004000 335.56 85300
428255005000 335.56 85300
428255006000 335.56 85300
428255007000 335.56 85300
428255008000 335.56 85300
428255009000 335.56 85300
428255010000 335.56 85300
428255011000 335.56 85300
428255012000 335.56 85300
428255013000 335.56 85300
428255014000 335.56 85300
428255015000 335.56 85300
428255016000 335.56 85300
428255017000 335.56 85300
428255018000 335.56 85300
428255019000 335.56 85300
428255020000 335.56 85300
428255021000 335.56 85300
428255022000 335.56 85300
428255023000 335.56 85300
428255024000 335.56 85300
428255025000 335.56 85300
428255026000 335.56 85300
428255027000 335.56 85300
428255028000 335.56 85300
428255029000 335.56 85300
576
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428255030000 335.56 85300
428255031000 335.56 85300
428261001000 335.56 85300
428262001000 335.56 85300
428262002000 335.56 85300
428262003000 335.56 85300
428262004000 335.56 85300
428262005000 335.56 85300
428262006000 335.56 85300
428262007000 335.56 85300
428262008000 335.56 85300
428262009000 335.56 85300
428262010000 335.56 85300
428262011000 335.56 85300
428262012000 335.56 85300
428262013000 335.56 85300
428262014000 335.56 85300
428262015000 335.56 85300
428262016000 335.56 85300
428262017000 335.56 85300
428262018000 335.56 85300
428262019000 335.56 85300
428262020000 335.56 85300
428262021000 335.56 85300
428262022000 335.56 85300
428262023000 335.56 85300
428262024000 335.56 85300
428263001000 335.56 85300
428263002000 335.56 85300
428263003000 335.56 85300
428263004000 335.56 85300
428263005000 335.56 85300
428263006000 335.56 85300
428263007000 335.56 85300
428264001000 335.56 85300
428264002000 335.56 85300
428264003000 335.56 85300
428264004000 335.56 85300
428264005000 335.56 85300
428264006000 335.56 85300
428264007000 335.56 85300
428264008000 335.56 85300
428264009000 335.56 85300
428264010000 335.56 85300
577
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428264011000 335.56 85300
428264012000 335.56 85300
428264013000 335.56 85300
428264014000 335.56 85300
428264015000 335.56 85300
428264016000 335.56 85300
428264017000 335.56 85300
428264018000 335.56 85300
428264019000 335.56 85300
428264020000 335.56 85300
428264021000 335.56 85300
428264022000 335.56 85300
428264023000 335.56 85300
428264024000 335.56 85300
428264025000 335.56 85300
428264026000 335.56 85300
428264027000 335.56 85300
428264028000 335.56 85300
428264029000 335.56 85300
428264030000 335.56 85300
428264031000 335.56 85300
428264032000 335.56 85300
428265001000 335.56 85300
428265002000 335.56 85300
428265003000 335.56 85300
428265004000 335.56 85300
428265005000 335.56 85300
428265006000 335.56 85300
428271001000 335.56 85300
428271002000 335.56 85300
428271003000 335.56 85300
428271004000 335.56 85300
428271005000 335.56 85300
428271006000 335.56 85300
428271007000 335.56 85300
428271008000 335.56 85300
428271009000 335.56 85300
428271010000 335.56 85300
428271011000 335.56 85300
428271012000 335.56 85300
428271013000 335.56 85300
428271014000 335.56 85300
428271015000 335.56 85300
428271016000 335.56 85300
578
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428271017000 335.56 85300
428271018000 335.56 85300
428271019000 335.56 85300
428271020000 335.56 85300
428271021000 335.56 85300
428271022000 335.56 85300
428271023000 335.56 85300
428271024000 335.56 85300
428271025000 335.56 85300
428271026000 335.56 85300
428271027000 335.56 85300
428271028000 335.56 85300
428271029000 335.56 85300
428271030000 335.56 85300
428271031000 335.56 85300
428273001000 335.56 85300
428273002000 335.56 85300
428273003000 335.56 85300
428273004000 335.56 85300
428273005000 335.56 85300
428273006000 335.56 85300
428273007000 335.56 85300
428273008000 335.56 85300
428273009000 335.56 85300
428273010000 335.56 85300
428273011000 335.56 85300
428273012000 335.56 85300
428273013000 335.56 85300
428273014000 335.56 85300
428273015000 335.56 85300
428273016000 335.56 85300
428273017000 335.56 85300
428273018000 335.56 85300
428273019000 335.56 85300
428273020000 335.56 85300
428273021000 335.56 85300
428273022000 335.56 85300
428273023000 335.56 85300
428273024000 335.56 85300
428273025000 335.56 85300
428273026000 335.56 85300
428291001000 335.56 85300
428291002000 335.56 85300
428291003000 335.56 85300
579
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428291004000 335.56 85300
428291005000 335.56 85300
428291006000 335.56 85300
428291007000 335.56 85300
428291008000 335.56 85300
428291009000 335.56 85300
428291010000 335.56 85300
428291011000 335.56 85300
428291012000 335.56 85300
428291013000 335.56 85300
428291014000 335.56 85300
428291015000 335.56 85300
428291016000 335.56 85300
428291017000 335.56 85300
428291018000 335.56 85300
428291019000 335.56 85300
428291020000 335.56 85300
428291021000 335.56 85300
428291022000 335.56 85300
428291023000 335.56 85300
428291024000 335.56 85300
428291025000 335.56 85300
428291026000 335.56 85300
428291027000 335.56 85300
428292001000 335.56 85300
428292002000 335.56 85300
428292003000 335.56 85300
428292004000 335.56 85300
428292005000 335.56 85300
428292006000 335.56 85300
428292007000 335.56 85300
428292008000 335.56 85300
428292009000 335.56 85300
428292010000 335.56 85300
428292011000 335.56 85300
428292012000 335.56 85300
428292013000 335.56 85300
428292014000 335.56 85300
428292015000 335.56 85300
428292016000 335.56 85300
428292017000 335.56 85300
428292018000 335.56 85300
428292019000 335.56 85300
428292020000 335.56 85300
580
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428292021000 335.56 85300
428292022000 335.56 85300
428292023000 335.56 85300
428292024000 335.56 85300
428293001000 335.56 85300
428293002000 335.56 85300
428293003000 335.56 85300
428293004000 335.56 85300
428293005000 335.56 85300
428293006000 335.56 85300
428293007000 335.56 85300
428293008000 335.56 85300
428293009000 335.56 85300
428293010000 335.56 85300
428293011000 335.56 85300
428293012000 335.56 85300
428293013000 335.56 85300
428293014000 335.56 85300
428293015000 335.56 85300
428293016000 335.56 85300
428293017000 335.56 85300
428293018000 335.56 85300
428293019000 335.56 85300
428293020000 335.56 85300
428293021000 335.56 85300
428293022000 335.56 85300
428293023000 335.56 85300
428293024000 335.56 85300
428293025000 335.56 85300
428293026000 335.56 85300
428293027000 335.56 85300
428293028000 335.56 85300
428293029000 335.56 85300
428293030000 335.56 85300
428293031000 335.56 85300
428293032000 335.56 85300
428293033000 335.56 85300
428293034000 335.56 85300
428293035000 335.56 85300
428293036000 335.56 85300
428293037000 335.56 85300
428300001000 335.56 85300
428300002000 335.56 85300
428300003000 335.56 85300
581
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428300004000 335.56 85300
428300005000 335.56 85300
428300006000 335.56 85300
428300007000 335.56 85300
428300008000 335.56 85300
428300009000 335.56 85300
428300010000 335.56 85300
428300011000 335.56 85300
428300012000 335.56 85300
428300013000 335.56 85300
428300014000 335.56 85300
428300015000 335.56 85300
428300016000 335.56 85300
428300017000 335.56 85300
428300018000 335.56 85300
428300019000 335.56 85300
428300020000 335.56 85300
428300021000 335.56 85300
428300023000 335.56 85300
428300024000 335.56 85300
428300025000 335.56 85300
428300026000 335.56 85300
428300027000 335.56 85300
428300028000 335.56 85300
428300029000 335.56 85300
428300030000 335.56 85300
428300031000 335.56 85300
428300032000 335.56 85300
428300033000 335.56 85300
428300034000 335.56 85300
428300035000 335.56 85300
428300036000 335.56 85300
428300037000 335.56 85300
428300038000 335.56 85300
428300039000 335.56 85300
428300040000 335.56 85300
428300041000 335.56 85300
428300042000 335.56 85300
428300043000 335.56 85300
428300044000 335.56 85300
428300045000 335.56 85300
428300046000 335.56 85300
428300047000 335.56 85300
428300048000 335.56 85300
582
Verona-Mission #12 PART C
Assessment # Tax Tax Code
428300049000 335.56 85300
428300050000 335.56 85300
428300051000 335.56 85300
428300052000 335.56 85300
428300053000 335.56 85300
428300054000 335.56 85300
428300055000 335.56 85300
428300056000 335.56 85300
428300057000 335.56 85300
428300058000 335.56 85300
428300059000 335.56 85300
428300060000 335.56 85300
428300061000 335.56 85300
428300062000 335.56 85300
428300063000 335.56 85300
428300064000 335.56 85300
428300065000 335.56 85300
428300066000 335.56 85300
428300067000 335.56 85300
428300068000 335.56 85300
428300069000 335.56 85300
428300070000 335.56 85300
428300071000 335.56 85300
428300072000 335.56 85300
428300073000 335.56 85300
428300074000 335.56 85300
428300075000 335.56 85300
428300076000 335.56 85300
428300077000 335.56 85300
428300078000 335.56 85300
428300079000 335.56 85300
428300080000 335.56 85300
428310001000 335.56 85300
428310002000 335.56 85300
428310003000 335.56 85300
428310004000 335.56 85300
428310005000 335.56 85300
428310006000 335.56 85300
428310007000 335.56 85300
428310008000 335.56 85300
428310009000 335.56 85300
428310010000 335.56 85300
583
PART D

METHOD OF APPORTIONMENT OF ASSESSMENT

LANDSCAPING AND LIGHTING DISTRICT NO. 12
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received. Costs are to be spread equally to each residential unit (RU) as follows:

Tract No. 99-01 Verona, Units No. 1, 2, and 3; Tract No. 2000-06, Mission Estates, Units No. 1 through 5; Tract No. 2001-02, Mission Village South, Phases 2, 3A, 3B, and 3C; and Tract No. 2019-01, Mission Village South, Phase 5A have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

The total number of assessable units is 570 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $194,841.66 divided by 570 equals $341.82 per assessable unit. An increase of 5 percent is being included given planned capital improvements and current deficit spending. The 2026-2027 Fiscal Year assessment will increase to $335.56 per RU.

LIMITATION ON ASSESSMENTS

Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by five percent (5%) or the increase in the cost-of-living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $319.58 per RU, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 was $319.58per RU).

In accordance with the forgoing limitations, the assessment for 2026-2027 will be $335.56 per RU.

584
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 12
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

585
PART F

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 12
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

1. TRACT NO. 99-01, VERONA, UNIT NO. 1, RECORDED IN VOLUME 54, PAGES 8 THROUGH 11, MCR.

2. TRACT NO. 99-01, VERONA UNIT NO. 2, RECORDED IN VOLUME 58, PAGES 14 THROUGH 17, MCR.

3. TRACT NO. 2000-06, MISSION ESTATES UNIT NO. 1, RECORDED IN VOLUME 57, PAGES 50 THROUGH 52, MCR.

4. TRACT NO. 2000-06, MISSION ESTATES UNIT NO. 2, RECORDED IN VOLUME 58, PAGES 1 THROUGH 3, MCR.

5. TRACT NO. 2000-06, MISSION ESTATES UNIT NO. 3, RECORDED IN VOLUME 59, PAGES 42 THROUGH 44, MCR.

6. TRACT NO. 2000-06, MISSION ESTATES UNIT NO. 4, RECORDED IN VOLUME 62, PAGES 1 THROUGH 3, MCR.

7. TRACT NO. 2000-06, MISSION ESTATES UNIT NO. 5, RECORDED IN VOLUME 62, PAGES 4 THROUGH 7, MCR.

8. TRACT NO. 99-01, VERONA, UNIT NO. 3, RECORDED IN VOLUME 59, PAGES 12 THROUGH 15, MCR.

9. TRACT NO. 2001-02, MISSION VILLAGE SOUTH, PHASE 2, RECORDED IN VOLUME 74, PAGES 34 THROUGH 39, MCR.

10. TRACT NO. 2001-02, MISSION VILLAGE SOUTH, PHASE 3A, RECORDED IN VOLUME 79, PAGES 44 THROUGH 47, MCR.

11. TRACT NO. 2001-02 MISSION VILLAGE SOUTH, PHASE 3B MAP RECORDED VOL. 81, PAGES 10 THROUGH 12, MCR.

12. TRACT NO. 2001-02 MISSION VILLAGE SOUTH, PHASE 3C MAP RECORDED VOL. 82, PAGES 1 THROUGH 4, MCR.

13. TRACT NO. 2019-01 MISSION VILLAGE SOUTH, PHASE 5A MAP RECORDED VOL. 83, PAGES 5 THROUGH 7, MCR.

586

CLERK'S CERTIFICATION TO COUNTY AUDITOR

ASSESSMENT DISTRICT NO. 12
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 12, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ________________, 2026, by its Resolution No. ______.

The document is certified, and is on file with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

____________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
587

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA

LANDSCAPING AND LIGHTING DISTRICT NO. 13

ENGINEER'S REPORT

2026-2027

588

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 13
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Los Banos, California, on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee

589

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 13
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 13, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to Tract No. 2000-05, Somerset Park, Los Banos, California, a residential development; and those improvements constructed pertinent to the Circle K Store Improvement Plans, Overland Court Apartments Improvement Plans, and Los Banos Commercial, Los Banos, California, commercial developments, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals

This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,

James Cozad, P.E.

Engineer of Record
590
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 13
(Pursuant to the Landscaping and Lighting Act of 1972)

A. Plans and specifications for the improvement are those prepared by Garcia-Davis-Ringler Engineering.

These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. Tract No. 2000-05, Somerset Park, Improvement Plans
B. Plans and specifications for the improvement are those prepared by Saxon Engineering Services, Inc.

These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. Circle K Store, Improvement Plans

C. Plans and specifications for the improvement are those prepared by Gateway Engineering. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. Overland Court Apartments, Improvement Plans
Plans and specifications for the improvement are those prepared by Civil Design Studio. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. Los Banos Commercial, Improvement Plans

591
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 13

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN SOMERSET PARK
# Description Total Amount
1 Fleet Repair & Maintenance 104.16
2 Fleet Services 262.38
3 Sidewalk Maintenance 395.55
4 Water Sewerage & Disposal 1,318.50
5 Landscape Maintenance 6,560.19
6 Park Maintenance 6,922.11
7 Storm Drain Maintenance 6,922.11
8 Street Sign Maintenance 131.85
9 Street Tree Maintenance 3,955.49
10 Fence Maintenance 263.70
11 Professional Services 0.00
12 Technical Services 0.00
13 Street Light Maintenance 329.62
14 Electricity & Gas 4,285.12
15 Gasoline & Oil 214.26
Sub Total $ 31,665.04
Contingency Allowance 0.00
Total Maintenance Expenses $ 31,665.04
B. INCIDENTAL EXPENSES
1 District Administrative Costs 2,064.51
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 11,798.26
Total Incidental Expenses $ 13,862.77
C. CAPITAL EXPENSES
1 Landscape & Irrigation 0.00
2 Park & Playground Equipment 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 45,527.81
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 16,709.88
E. BALANCE TO ASSESSMENT 2026-2027 $ (28,817.93)
592
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 13

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED AT CIRCLE K STORE, OVERLAND COURT APARTMENTS, AND LOS

BANOS COMMERCIAL
# Description Total Amount
1 Fleet Repair & Maintenance 53.84
2 Fleet Services 135.62
3 Sidewalk Maintenance 204.45
4 Water Sewerage & Disposal 681.50
5 Landscape Maintenance 3,390.81
6 Park Maintenance 3,577.89
7 Storm Drain Maintenance 3,577.89
8 Street Sign Maintenance 68.15
9 Street Tree Maintenance 2,044.51
10 Fence Maintenance 136.30
11 Professional Services 0.00
12 Technical Services 0.00
13 Street Light Maintenance 170.38
14 Electricity & Gas 2,214.88
15 Gasoline & Oil 110.74
Sub Total $ 16,366.96
Contingency Allowance 0.00
Total Maintenance Expenses $ 16,366.96
B. INCIDENTAL EXPENSES
1 District Administrative Costs 1,067.10
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 6,098.26
Total Incidental Expenses $ 7,165.36
C. CAPITAL EXPENSES
1 Landscape & Irrigation 0.00
2 Park & Playground Equipment 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 23,532.32
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 8,608.12
E. BALANCE TO ASSESSMENT 2026-2027 $ (14,924.20)
593
Somerset Park #13 PART C
Assessment # Tax Tax Code
424120015000 3445.16 85400
424120016000 9148.84 85400
424120022000 1167.52 85400
424120023000 3234.62 85400
424120021000 2047.96 85400
424131001000 478.5 85400
424131002000 478.5 85400
424131003000 478.5 85400
424131004000 478.5 85400
424131005000 478.5 85400
424131006000 478.5 85400
424131007000 478.5 85400
424131008000 478.5 85400
424131009000 478.5 85400
424131010000 478.5 85400
424132001000 478.5 85400
424132002000 478.5 85400
424132003000 478.5 85400
424132004000 478.5 85400
424132005000 478.5 85400
424132006000 478.5 85400
424132007000 478.5 85400
424132008000 478.5 85400
424132009000 478.5 85400
424132010000 478.5 85400
424132011000 478.5 85400
424132012000 478.5 85400
424132013000 478.5 85400
424132014000 478.5 85400
424132015000 478.5 85400
424132016000 478.5 85400
424132017000 478.5 85400
424132018000 478.5 85400
424133001000 478.5 85400
424133002000 478.5 85400
424133003000 478.5 85400
424133004000 478.5 85400
424133005000 478.5 85400
424133006000 478.5 85400
424133007000 478.5 85400
424133008000 478.5 85400
424133009000 478.5 85400
424133010000 478.5 85400
424133011000 478.5 85400
594
Somerset Park #13 PART C
Assessment # Tax Tax Code
424133012000 478.5 85400
424134001000 478.5 85400
424134002000 478.5 85400
424134003000 478.5 85400
424134004000 478.5 85400
424134005000 478.5 85400
424134006000 478.5 85400
424134007000 478.5 85400
424134008000 478.5 85400
424134009000 478.5 85400
424134010000 478.5 85400
424134011000 478.5 85400
424134012000 478.5 85400
424135001000 478.5 85400
424135002000 478.5 85400
424135003000 478.5 85400
424135004000 478.5 85400
424135005000 478.5 85400
424135007000 478.5 85400
424135008000 478.5 85400
424135009000 478.5 85400
424135010000 478.5 85400
424135011000 478.5 85400
424135012000 478.5 85400
424135013000 478.5 85400
424135014000 478.5 85400
424135015000 478.5 85400
424135016000 478.5 85400
424135017000 478.5 85400
424135018000 478.5 85400
424135019000 478.5 85400
424135020000 478.5 85400
424135021000 478.5 85400
424135022000 478.5 85400
424135023000 478.5 85400
424135024000 478.5 85400
424135025000 478.5 85400
424135026000 478.5 85400
595
PART D

METHOD OF ASSESSMENT SPREAD

LANDSCAPING AND LIGHTING DISTRICT NO. 13
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

(a) The improvements constructed in conjunction with Tract No. 2000-05, Somerset Park have been completed and accepted by the City.
(b) Public improvements associated with Circle K Store, Overland Court Apartments, and Los Banos Commercial have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

(a) The total number of assessable units is 77 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $45,527.81 divided by 77 equals $591.27 per assessable unit. Given the balance forward and allowable reserve funding, an increase of 10 percent is being included. The assessment for the 2026-2027 Fiscal Year will increase to $478.50 per RU.
(b) The total number of assessable units is 5 CU. The net acreage of the assessable unit is 9.95 acres.

The total estimated cost to be assessed for Fiscal Year 2026-2027 is $23,532.32. The assessment per acre is determined by dividing the total estimated cost assessed for Fiscal Year 2026-2027 by 9.95 acres, which equals $2,365.05 per acre. Given the balance forward and allowable reserve funding, an increase of 10 percent is being included. The assessment for the 2026-2027 Fiscal Year will increase to $1,913.98 per acre.

LIMITATION ON ASSESSMENTS

(a) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost-of-living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $435 per RU, which occurred in 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 was $435.00 per RU). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $478.50 per RU. (b) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost-of-living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $1,739.98 per acre, which occurred in 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 was $1,739.98 per acre). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $1,913.98 per acre. 596
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 13
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

597
PART F

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 13
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

1. SOMERSET PARK II, TRACT NO. 2000-05, RECORDED VOL. 55, PAGES 37 THROUGH 40, MCR.

2. CIRCLE K STORE, IMPROVEMENT PLANS, ASSESSOR PARCEL NUMBER 424-120-015, MCR.

3. OVERLAND COURT APARTMENTS, IMPROVEMENT PLANS, ASSESSOR PARCEL NUMBER 424-120-016, MCR.

4. STARBUCKS/7-11, IMRPOVEMENT PLANS, GRANT DEED DOC. # 2019019499, MCR

598

CLERK'S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 13
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 13, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ___________________, 2026, by its Resolution No. ______.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

___________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
599

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA

LANDSCAPING AND LIGHTING DISTRICT NO. 14

ENGINEER'S REPORT

2026-2027

600

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 14
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Los Banos, California, on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee
601

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 14
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 14, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to Tract No. 2000-1, Northgate at Regency Park II, Units 1, 2, 3 and 4, Tract No. 01-01, Mission Village North, Unit Nos. 1, 2, 3, and 4 Tract No. 99-02, Regency Park Estates, Units 1, 2, 3, 4, 5, 6, and 7, Court of Fountains, Tract No. 2005-07 Los Banos, California, a residential development; Los Banos, California, Court of Fountains, Tract No. 2005-07 Los Banos, California, a commercial development , as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals
This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,
James Cozad, P.E.

Engineer of Record
602
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 14
(Pursuant to the Landscaping and Lighting Act of 1972)

A. Plans and specifications for the improvement are those prepared by O’Dell Engineering. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. Tract No. 2000-01, Northgate at Regency Park II, Unit 1, Improvement Plans

2. Tract No. 2000-01, Northgate at Regency Park II, Units 2 and 3, Improvement Plans

3. Tract No. 99-02, Regency Part Estates, Units 3 and 4, Improvement Plans

4. Tract No. 2000-01, Northgate at Regency Park II, Unit No. 4

5. Tract No. 99-02, Regency Park Estates, Units 1 and 2

6. Tract No. 99-02, Regency Park Estates, Unit 5

7. Tract No. 99-02, Regency Park Estates, Unit 6

8. Tract No. 99-02, Regency Park Estates, Unit 7
B. Plans and specifications for the improvements are those prepared by Thompson-Hysell Engineers.

These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Tract No. 01-01, Mission Village North, Phases 1,2,3 and 4, Improvement Plans C. Plans and specifications for the improvements are those prepared by R.W. Greenwood Associates, Inc. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

1. Tract No. 2005-07, Court of Fountains

603
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 14

ENGINEER'S COST ESTIMATE

2026-2027
A. ITEMS TO BE MAINTAINED IN NORTHGATE AT REGENCY PARK II, UNITS 1 THROUGH 4 AND REGENCY PARK ESTATES, UNITS 1 THROUGH 7
# Description Total Amount
1 Fleet Repair & Maintenance 806.28
2 Fleet Services 2,028.85
3 Sidewalk Maintenance 0.00
4 Water Sewerage & Disposal 28,337.73
5 Landscape Maintenance 12,598.15
6 Park Maintenance 30,361.86
7 Storm Drain Maintenance 337.35
8 Street Sign Maintenance 674.71
9 Street Tree Maintenance 13,494.16
10 Fence Maintenance 269.88
11 Professional Services 13,246.54
12 Technical Services 0.00
13 Street Light Maintenance 1,012.06
14 Electricity & Gas 23,614.78
15 Gasoline & Oil 1,654.38
Sub Total $
128,436.72
Contingency Allowance 0.00
Total Maintenance Expenses $ 128,436.72
B. INCIDENTAL EXPENSES
1 District Administrative Costs 10303.78
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 88,485.00
Total Incidental Expenses $
98,788.78
C. CAPITAL EXPENSES
1 2
Sidewalk Improvements
Buildings & Structures
33,735.40
40,482.47
3 Park & Playground Equipment
80,964.95
Total Capital Expenses $ 155,182.82
Total Estimated Cost 2026-2027 $ 382,408.32
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 87,754.59
E. BALANCE TO ASSESSMENT 2026-2027 $ (294,653.73)

604
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 14

ENGINEER'S COST ESTIMATE

2026-2027
A. ITEMS TO BE MAINTAINED IN MISSION VILLAGE NORTH UNIT 1 THROUGH 4 AND COURT OF

FOUNTAINS
# Description Total Amount
1 Fleet Repair & Maintenance 388.72
2 Fleet Services 978.15
3 Sidewalk Maintenance 0.00
4 Water Sewerage & Disposal 13,662.27
5 Landscape Maintenance 6073.85
6 Park Maintenance 14,638.14
7 Storm Drain Maintenance 162.65
8 Street Sign Maintenance 325.29
9 Street Tree Maintenance 6,505.84
10 Fence Maintenance 130.12
11 Professional Services 6,386.46
12 Technical Services 0.00
13 Street Light Maintenance 487.94
14 Electricity & Gas 11,385.22
15 Gasoline & Oil 797.62
Sub Total $
61,922.28
Contingency Allowance 0.00
Total Maintenance Expenses $ 61,922.28
B. INCIDENTAL EXPENSES
1 District Administrative Costs 4,967.69
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 42,660.64
Total Incidental Expenses $ 47,628.33
C. CAPITAL EXPENSES
1 Sidewalk Improvements 16,264.60
2 3
Buildings & Structures
Park & Playground Equipment
19,517.53
39,035.05
$ 74,817.18
Total Estimated Cost 2026-2027 $ 184,367.79
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 43,222.41
E. BALANCE TO ASSESSMENT 2026-2027 $ (141,145.38)
605
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424031001000 526.42 85500
424031002000 526.42 85500
424031003000 526.42 85500
424031004000 526.42 85500
424031005000 526.42 85500
424031006000 526.42 85500
424031007000 526.42 85500
424031008000 526.42 85500
424032001000 526.42 85500
424032002000 526.42 85500
424032003000 526.42 85500
424032004000 526.42 85500
424032005000 526.42 85500
424032006000 526.42 85500
424032007000 526.42 85500
424032008000 526.42 85500
424032009000 526.42 85500
424033001000 526.42 85500
424033002000 526.42 85500
424033003000 526.42 85500
424033004000 526.42 85500
424033005000 526.42 85500
424033006000 526.42 85500
424033007000 526.42 85500
424033008000 526.42 85500
424033009000 526.42 85500
424033010000 526.42 85500
424033011000 526.42 85500
424033012000 526.42 85500
424033013000 526.42 85500
424033014000 526.42 85500
424033015000 526.42 85500
424034001000 526.42 85500
424034002000 526.42 85500
424034003000 526.42 85500
424034004000 526.42 85500
424034005000 526.42 85500
424034006000 526.42 85500
424034007000 526.42 85500
424034008000 526.42 85500
424034009000 526.42 85500
424034010000 526.42 85500
424034011000 526.42 85500
424034012000 526.42 85500
606
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424034013000 526.42 85500
424034014000 526.42 85500
424034015000 526.42 85500
424034016000 526.42 85500
424034017000 526.42 85500
424034018000 526.42 85500
424034019000 526.42 85500
424034020000 526.42 85500
424034021000 526.42 85500
424034022000 526.42 85500
424034023000 526.42 85500
424034024000 526.42 85500
424034025000 526.42 85500
424034026000 526.42 85500
424034027000 526.42 85500
424034028000 526.42 85500
424034029000 526.42 85500
424034030000 526.42 85500
424034031000 526.42 85500
424034032000 526.42 85500
424035001000 526.42 85500
424035002000 526.42 85500
424035003000 526.42 85500
424035004000 526.42 85500
424035005000 526.42 85500
424035006000 526.42 85500
424035007000 526.42 85500
424035008000 526.42 85500
424035009000 526.42 85500
424035010000 526.42 85500
424036001000 526.42 85500
424036002000 526.42 85500
424036003000 526.42 85500
424036004000 526.42 85500
424036005000 526.42 85500
424036006000 526.42 85500
424036007000 526.42 85500
424036008000 526.42 85500
424036009000 526.42 85500
424036010000 526.42 85500
424037001000 526.42 85500
424037002000 526.42 85500
424037003000 526.42 85500
424037004000 526.42 85500
607
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424037005000 526.42 85500
424037006000 526.42 85500
424037007000 526.42 85500
424037008000 526.42 85500
424037009000 526.42 85500
424037010000 526.42 85500
424038001000 526.42 85500
424038002000 526.42 85500
424038003000 526.42 85500
424038004000 526.42 85500
424038005000 526.42 85500
424038006000 526.42 85500
424038007000 526.42 85500
424038008000 526.42 85500
424038009000 526.42 85500
424038010000 526.42 85500
424039001000 526.42 85500
424039002000 526.42 85500
424039003000 526.42 85500
424039004000 526.42 85500
424039005000 526.42 85500
424039006000 526.42 85500
424039007000 526.42 85500
424039008000 526.42 85500
424039009000 526.42 85500
424039010000 526.42 85500
424039011000 526.42 85500
424039012000 526.42 85500
424039013000 526.42 85500
424039014000 526.42 85500
424039015000 526.42 85500
424039016000 526.42 85500
424039017000 526.42 85500
424039018000 526.42 85500
424039019000 526.42 85500
424061001000 526.42 85500
424061002000 526.42 85500
424061003000 526.42 85500
424061004000 526.42 85500
424061005000 526.42 85500
424061006000 526.42 85500
424062001000 526.42 85500
424062002000 526.42 85500
424062003000 526.42 85500
608
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424062004000 526.42 85500
424062005000 526.42 85500
424062006000 526.42 85500
424062007000 526.42 85500
424062008000 526.42 85500
424063001000 526.42 85500
424063002000 526.42 85500
424063003000 526.42 85500
424063004000 526.42 85500
424063005000 526.42 85500
424063006000 526.42 85500
424063007000 526.42 85500
424063008000 526.42 85500
424063009000 526.42 85500
424063010000 526.42 85500
424063011000 526.42 85500
424063012000 526.42 85500
424063013000 526.42 85500
424063014000 526.42 85500
424063015000 526.42 85500
424063016000 526.42 85500
424063017000 526.42 85500
424063018000 526.42 85500
424063019000 526.42 85500
424063020000 526.42 85500
424063021000 526.42 85500
424063022000 526.42 85500
424063023000 526.42 85500
424063024000 526.42 85500
424063025000 526.42 85500
424063026000 526.42 85500
424063027000 526.42 85500
424063028000 526.42 85500
424065001000 526.42 85500
424065002000 526.42 85500
424065003000 526.42 85500
424065004000 526.42 85500
424065005000 526.42 85500
424065006000 526.42 85500
424065007000 526.42 85500
424065008000 526.42 85500
424066001000 526.42 85500
424066002000 526.42 85500
424066003000 526.42 85500
609
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424066004000 526.42 85500
424066005000 526.42 85500
424066006000 526.42 85500
424066007000 526.42 85500
424066008000 526.42 85500
424066009000 526.42 85500
424066010000 526.42 85500
424066011000 526.42 85500
424066012000 526.42 85500
424066013000 526.42 85500
424066014000 526.42 85500
424066015000 526.42 85500
424066016000 526.42 85500
424066017000 526.42 85500
424066018000 526.42 85500
424066019000 526.42 85500
424066020000 526.42 85500
424066021000 526.42 85500
424066022000 526.42 85500
424066023000 526.42 85500
424066024000 526.42 85500
424066025000 526.42 85500
424066026000 526.42 85500
424066027000 526.42 85500
424066028000 526.42 85500
424066029000 526.42 85500
424066030000 526.42 85500
424066031000 526.42 85500
424066032000 526.42 85500
424067001000 526.42 85500
424067002000 526.42 85500
424067003000 526.42 85500
424067004000 526.42 85500
424067005000 526.42 85500
424067006000 526.42 85500
424067007000 526.42 85500
424067008000 526.42 85500
424067009000 526.42 85500
424067010000 526.42 85500
424067011000 526.42 85500
424071001000 526.42 85500
424071002000 526.42 85500
424071003000 526.42 85500
424071004000 526.42 85500
610
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424071005000 526.42 85500
424071006000 526.42 85500
424071008000 526.42 85500
424071009000 526.42 85500
424071010000 526.42 85500
424071011000 526.42 85500
424071012000 526.42 85500
424071013000 526.42 85500
424071014000 526.42 85500
424071015000 526.42 85500
424071016000 526.42 85500
424071017000 526.42 85500
424071018000 526.42 85500
424071019000 526.42 85500
424072001000 526.42 85500
424072002000 526.42 85500
424072003000 526.42 85500
424072004000 526.42 85500
424072005000 526.42 85500
424072006000 526.42 85500
424072007000 526.42 85500
424072008000 526.42 85500
424072009000 526.42 85500
424072010000 526.42 85500
424072011000 526.42 85500
424072012000 526.42 85500
424072013000 526.42 85500
424072014000 526.42 85500
424072015000 526.42 85500
424072016000 526.42 85500
424072017000 526.42 85500
424072018000 526.42 85500
424072019000 526.42 85500
424072020000 526.42 85500
424072021000 526.42 85500
424072022000 526.42 85500
424072023000 526.42 85500
424072024000 526.42 85500
424072025000 526.42 85500
424072026000 526.42 85500
424072027000 526.42 85500
424072028000 526.42 85500
424072029000 526.42 85500
424072030000 526.42 85500
611
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424072031000 526.42 85500
424072032000 526.42 85500
424072033000 526.42 85500
424072034000 526.42 85500
424072035000 526.42 85500
424072036000 526.42 85500
424073001000 526.42 85500
424073002000 526.42 85500
424073003000 526.42 85500
424073004000 526.42 85500
424073005000 526.42 85500
424073006000 526.42 85500
424074001000 526.42 85500
424074002000 526.42 85500
424074003000 526.42 85500
424074004000 526.42 85500
424074005000 526.42 85500
424074006000 526.42 85500
424080002000 526.42 85500
424080003000 526.42 85500
424080004000 526.42 85500
424080005000 526.42 85500
424080006000 526.42 85500
424080007000 526.42 85500
424080008000 526.42 85500
424080009000 526.42 85500
424080010000 526.42 85500
424080011000 526.42 85500
424080012000 526.42 85500
424080013000 526.42 85500
424080014000 526.42 85500
424080015000 526.42 85500
424080016000 526.42 85500
424080017000 526.42 85500
424080018000 526.42 85500
424080019000 526.42 85500
424080020000 526.42 85500
424080021000 526.42 85500
424080022000 526.42 85500
424080023000 526.42 85500
424080024000 526.42 85500
424080025000 526.42 85500
424080026000 526.42 85500
424080027000 526.42 85500
612
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424080028000 526.42 85500
424080029000 526.42 85500
424080030000 526.42 85500
424080031000 526.42 85500
424080032000 526.42 85500
424080033000 526.42 85500
424080034000 526.42 85500
424080035000 526.42 85500
424080036000 526.42 85500
424080037000 526.42 85500
424080038000 526.42 85500
424080039000 526.42 85500
424080040000 526.42 85500
424080041000 526.42 85500
424080042000 526.42 85500
424080043000 526.42 85500
424080044000 526.42 85500
424080045000 526.42 85500
424080046000 526.42 85500
424080047000 526.42 85500
424080048000 526.42 85500
424080049000 526.42 85500
424080050000 526.42 85500
424080051000 526.42 85500
424080052000 526.42 85500
424080053000 526.42 85500
424080054000 526.42 85500
424080055000 526.42 85500
424080056000 526.42 85500
424080057000 526.42 85500
424080058000 526.42 85500
424080059000 526.42 85500
424080060000 526.42 85500
424080061000 526.42 85500
424080062000 526.42 85500
424080063000 526.42 85500
424080064000 526.42 85500
424080065000 526.42 85500
424080066000 526.42 85500
424080067000 526.42 85500
424080068000 526.42 85500
424090001000 526.42 85500
424090002000 526.42 85500
424090003000 526.42 85500
613
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424090004000 526.42 85500
424090005000 526.42 85500
424090006000 526.42 85500
424090007000 526.42 85500
424090008000 526.42 85500
424090009000 526.42 85500
424090010000 526.42 85500
424090011000 526.42 85500
424090012000 526.42 85500
424090013000 526.42 85500
424090014000 526.42 85500
424090015000 526.42 85500
424090016000 526.42 85500
424090017000 526.42 85500
424090018000 526.42 85500
424090019000 526.42 85500
424090020000 526.42 85500
424090021000 526.42 85500
424090022000 526.42 85500
424090023000 526.42 85500
424090024000 526.42 85500
424090025000 526.42 85500
424090026000 526.42 85500
424090027000 526.42 85500
424090028000 526.42 85500
424090029000 526.42 85500
424090030000 526.42 85500
424090031000 526.42 85500
424090032000 526.42 85500
424090033000 526.42 85500
424101001000 526.42 85500
424101002000 526.42 85500
424101003000 526.42 85500
424101004000 526.42 85500
424101005000 526.42 85500
424101006000 526.42 85500
424101007000 526.42 85500
424101008000 526.42 85500
424101009000 526.42 85500
424101010000 526.42 85500
424101011000 526.42 85500
424101012000 526.42 85500
424101013000 526.42 85500
424101014000 526.42 85500
614
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424101015000 526.42 85500
424101016000 526.42 85500
424101017000 526.42 85500
424101018000 526.42 85500
424101019000 526.42 85500
424101020000 526.42 85500
424102001000 526.42 85500
424102002000 526.42 85500
424102003000 526.42 85500
424102004000 526.42 85500
424102005000 526.42 85500
424103001000 526.42 85500
424103002000 526.42 85500
424103003000 526.42 85500
424103004000 526.42 85500
424103005000 526.42 85500
424103006000 526.42 85500
424103007000 526.42 85500
424103008000 526.42 85500
424103009000 526.42 85500
424103010000 526.42 85500
424104001000 526.42 85500
424104002000 526.42 85500
424104003000 526.42 85500
424104004000 526.42 85500
424104005000 526.42 85500
424104006000 526.42 85500
424104007000 526.42 85500
424104008000 526.42 85500
424104009000 526.42 85500
424104010000 526.42 85500
424104011000 526.42 85500
424104012000 526.42 85500
424104013000 526.42 85500
424104014000 526.42 85500
424104015000 526.42 85500
424104016000 526.42 85500
424104017000 526.42 85500
424104018000 526.42 85500
424104019000 526.42 85500
424104020000 526.42 85500
424104021000 526.42 85500
424104022000 526.42 85500
424104023000 526.42 85500
615
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424104024000 526.42 85500
424104025000 526.42 85500
424104026000 526.42 85500
424104027000 526.42 85500
424104028000 526.42 85500
424104029000 526.42 85500
424104030000 526.42 85500
424104031000 526.42 85500
424104032000 526.42 85500
424104033000 526.42 85500
424104034000 526.42 85500
424104035000 526.42 85500
424104036000 526.42 85500
424104037000 526.42 85500
424104038000 526.42 85500
424104039000 526.42 85500
424105001000 526.42 85500
424105002000 526.42 85500
424105003000 526.42 85500
424105004000 526.42 85500
424105005000 526.42 85500
424105006000 526.42 85500
424105007000 526.42 85500
424106001000 526.42 85500
424106002000 526.42 85500
424106003000 526.42 85500
424106004000 526.42 85500
424106005000 526.42 85500
424106006000 526.42 85500
424106007000 526.42 85500
424106008000 526.42 85500
424106009000 526.42 85500
424111001000 526.42 85500
424111002000 526.42 85500
424111003000 526.42 85500
424111004000 526.42 85500
424111005000 526.42 85500
424111006000 526.42 85500
424111007000 526.42 85500
424111008000 526.42 85500
424111009000 526.42 85500
424111010000 526.42 85500
424111011000 526.42 85500
424111012000 526.42 85500
616
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424112001000 526.42 85500
424112002000 526.42 85500
424112003000 526.42 85500
424112004000 526.42 85500
424112005000 526.42 85500
424112006000 526.42 85500
424112007000 526.42 85500
424112008000 526.42 85500
424112009000 526.42 85500
424112010000 526.42 85500
424112011000 526.42 85500
424112012000 526.42 85500
424112013000 526.42 85500
424113001000 526.42 85500
424113002000 526.42 85500
424113003000 526.42 85500
424113004000 526.42 85500
424113005000 526.42 85500
424113006000 526.42 85500
424113007000 526.42 85500
424113008000 526.42 85500
424113009000 526.42 85500
424113010000 526.42 85500
424113011000 526.42 85500
424113012000 526.42 85500
424113013000 526.42 85500
424114001000 526.42 85500
424114002000 526.42 85500
424114003000 526.42 85500
424114004000 526.42 85500
424114005000 526.42 85500
424114006000 526.42 85500
424114007000 526.42 85500
424114008000 526.42 85500
424114009000 526.42 85500
424114010000 526.42 85500
424114011000 526.42 85500
424114012000 526.42 85500
424114013000 526.42 85500
424114014000 526.42 85500
424114015000 526.42 85500
424114018000 526.42 85500
424114019000 526.42 85500
424114020000 526.42 85500
617
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424114021000 526.42 85500
424114022000 526.42 85500
424114023000 526.42 85500
424114024000 526.42 85500
424114025000 526.42 85500
424114026000 526.42 85500
424115001000 526.42 85500
424115002000 526.42 85500
424115003000 526.42 85500
424115004000 526.42 85500
424115005000 526.42 85500
424115006000 526.42 85500
424115007000 526.42 85500
424115008000 526.42 85500
424115009000 526.42 85500
424115010000 526.42 85500
424116001000 526.42 85500
424116002000 526.42 85500
424116003000 526.42 85500
424116004000 526.42 85500
424116005000 526.42 85500
424116006000 526.42 85500
424116007000 526.42 85500
424116008000 526.42 85500
424116009000 526.42 85500
424116010000 526.42 85500
424116011000 526.42 85500
424116012000 526.42 85500
424116013000 526.42 85500
424116014000 526.42 85500
424116015000 526.42 85500
424116016000 526.42 85500
424116017000 526.42 85500
424116018000 526.42 85500
424116019000 526.42 85500
424141001000 583.22 85500
424141002000 583.22 85500
424141003000 583.22 85500
424141004000 583.22 85500
424141005000 583.22 85500
424141006000 583.22 85500
424141007000 583.22 85500
424141008000 583.22 85500
424141009000 583.22 85500
618
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424141010000 583.22 85500
424141011000 583.22 85500
424141012000 583.22 85500
424141013000 583.22 85500
424141014000 583.22 85500
424141015000 583.22 85500
424141016000 583.22 85500
424141017000 583.22 85500
424141018000 583.22 85500
424141019000 583.22 85500
424141020000 583.22 85500
424141021000 583.22 85500
424141022000 583.22 85500
424141023000 583.22 85500
424141024000 583.22 85500
424141025000 583.22 85500
424141026000 583.22 85500
424142001000 583.22 85500
424142002000 583.22 85500
424142003000 583.22 85500
424142004000 583.22 85500
424142005000 583.22 85500
424142006000 583.22 85500
424142007000 583.22 85500
424142008000 583.22 85500
424142009000 583.22 85500
424142010000 583.22 85500
424142011000 583.22 85500
424142012000 583.22 85500
424142013000 583.22 85500
424142014000 583.22 85500
424142015000 583.22 85500
424142016000 583.22 85500
424142017000 583.22 85500
424142018000 583.22 85500
424142019000 583.22 85500
424142020000 583.22 85500
424142021000 583.22 85500
424142022000 583.22 85500
424142023000 583.22 85500
424142024000 583.22 85500
424142025000 583.22 85500
424143001000 583.22 85500
424143002000 583.22 85500
619
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424144001000 583.22 85500
424144002000 583.22 85500
424144003000 583.22 85500
424144004000 583.22 85500
424144005000 583.22 85500
424144006000 583.22 85500
424144007000 583.22 85500
424144008000 583.22 85500
424144009000 583.22 85500
424143003000 583.22 85500
424143004000 583.22 85500
424143005000 583.22 85500
424143006000 583.22 85500
424143007000 583.22 85500
424143008000 583.22 85500
424143009000 583.22 85500
424143010000 583.22 85500
424143011000 583.22 85500
424143012000 583.22 85500
424143013000 583.22 85500
424143014000 583.22 85500
424143015000 583.22 85500
424143016000 583.22 85500
424143017000 583.22 85500
424143018000 583.22 85500
424143019000 583.22 85500
424143020000 583.22 85500
424143021000 583.22 85500
424143022000 583.22 85500
424144010000 583.22 85500
424144011000 583.22 85500
424144012000 583.22 85500
424144013000 583.22 85500
424144014000 583.22 85500
424144015000 583.22 85500
424144016000 583.22 85500
424144017000 583.22 85500
424144018000 583.22 85500
424144019000 583.22 85500
424144020000 583.22 85500
424145001000 583.22 85500
424145002000 583.22 85500
424145003000 583.22 85500
424145004000 583.22 85500
620
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424145005000 583.22 85500
424145006000 583.22 85500
424145007000 583.22 85500
424145008000 583.22 85500
424145009000 583.22 85500
424145010000 583.22 85500
424145011000 583.22 85500
424145012000 583.22 85500
424145013000 583.22 85500
424145014000 583.22 85500
424145015000 583.22 85500
424151001000 583.22 85500
424151002000 583.22 85500
424151003000 583.22 85500
424151004000 583.22 85500
424151005000 583.22 85500
424151006000 583.22 85500
424151007000 583.22 85500
424151008000 583.22 85500
424151009000 583.22 85500
424151010000 583.22 85500
424151011000 583.22 85500
424151012000 583.22 85500
424151013000 583.22 85500
424151014000 583.22 85500
424151015000 583.22 85500
424151016000 583.22 85500
424151017000 583.22 85500
424151018000 583.22 85500
424151019000 583.22 85500
424152001000 583.22 85500
424152002000 583.22 85500
424152003000 583.22 85500
424152004000 583.22 85500
424152005000 583.22 85500
424152006000 583.22 85500
424152007000 583.22 85500
424152008000 583.22 85500
424152009000 583.22 85500
424152010000 583.22 85500
424152011000 583.22 85500
424152012000 583.22 85500
424152013000 583.22 85500
424152014000 583.22 85500
621
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424152016000 583.22 85500
424152017000 583.22 85500
424152018000 583.22 85500
424152019000 583.22 85500
424152020000 583.22 85500
424152021000 583.22 85500
424152022000 583.22 85500
424152023000 583.22 85500
424152024000 583.22 85500
424152025000 583.22 85500
424152026000 583.22 85500
424152027000 583.22 85500
424152028000 583.22 85500
424152029000 583.22 85500
424152030000 583.22 85500
424152031000 583.22 85500
424153001000 583.22 85500
424153002000 583.22 85500
424153003000 583.22 85500
424153004000 583.22 85500
424153005000 583.22 85500
424153006000 583.22 85500
424153007000 583.22 85500
424153008000 583.22 85500
424153009000 583.22 85500
424153010000 583.22 85500
424153011000 583.22 85500
424153012000 583.22 85500
424153013000 583.22 85500
424153014000 583.22 85500
424153015000 583.22 85500
424153016000 583.22 85500
424153017000 583.22 85500
424154001000 583.22 85500
424154002000 583.22 85500
424154003000 583.22 85500
424154004000 583.22 85500
424154005000 583.22 85500
424154006000 583.22 85500
424154007000 583.22 85500
424154008000 583.22 85500
424154009000 583.22 85500
424154010000 583.22 85500
424154011000 583.22 85500
622
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424154012000 583.22 85500
424154013000 583.22 85500
424154014000 583.22 85500
424154015000 583.22 85500
424154016000 583.22 85500
424154017000 583.22 85500
424154018000 583.22 85500
424154019000 583.22 85500
424154020000 583.22 85500
424154021000 583.22 85500
424154022000 583.22 85500
424155001000 583.22 85500
424155002000 583.22 85500
424155003000 583.22 85500
424155004000 583.22 85500
424155005000 583.22 85500
424155006000 583.22 85500
424155007000 583.22 85500
424155008000 583.22 85500
424155010000 583.22 85500
424155011000 583.22 85500
424155012000 583.22 85500
424155013000 583.22 85500
424155014000 583.22 85500
424155015000 583.22 85500
424155016000 583.22 85500
424160001000 583.22 85500
424160002000 583.22 85500
424160003000 583.22 85500
424160004000 583.22 85500
424160005000 583.22 85500
424160006000 583.22 85500
424160007000 583.22 85500
424160008000 583.22 85500
424160009000 583.22 85500
424160010000 583.22 85500
424160011000 583.22 85500
424160012000 583.22 85500
424170001000 583.22 85500
424170002000 583.22 85500
424170003000 583.22 85500
424170004000 583.22 85500
424170005000 583.22 85500
424170006000 583.22 85500
623
Northgate Regency #14 PART C
Assessment # Tax Tax Code
424170007000 583.22 85500
424170008000 583.22 85500
424170009000 583.22 85500
424170010000 583.22 85500
424170011000 583.22 85500
424170012000 583.22 85500
424170013000 583.22 85500
424170014000 583.22 85500
424170015000 583.22 85500
424170016000 583.22 85500
424170017000 583.22 85500
424170018000 583.22 85500
424170019000 583.22 85500
424170020000 583.22 85500
424170021000 583.22 85500
424170022000 583.22 85500
624
PART D

METHOD OF ASSESSMENT SPREAD

LANDSCAPING AND LIGHTING DISTRICT NO. 14
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

(a) The improvements constructed in conjunction with Tract No. 2000-1, Northgate at Regency Park II, Units No. 1, 2, 3 and 4, Tract No. 99-02, Regency Park Estates, Units 1, 2, 3, 4, 5, 6 and 7 have been completed and accepted by the City.
(b) The improvements constructed in conjunction with Mission Village North, Unit 1, 2, 3, 4 and Court of Fountains have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

(a) The total number of assessable units is 563 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $382,408.32 divided by 563 equals $679.23 per assessable unit. The assessment for the 2026- 2027 Fiscal Year will increase to $526.42 per RU, which includes an increase of 10 percent, this accounts for deficit spending and allowable reserve funding.
(b) The total number of assessable units is 245 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $184,367.79 divided by 245 equals $752.52 per assessable unit. The assessment for the 2026- 2027 Fiscal Year will increase to $583.22 per RU, which includes an increase of 10 percent, this accounts for deficit spending and allowable reserve funding.

LIMITATIONS ON ASSESSMENTS

(a) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the costof-living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $478.56 per RU, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 was $478.56 per RU). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $526.42 per RU. (b) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the costof-living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $530.20 per RU, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 was $530.20 per RU). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $583.22 per RU.

625
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 14
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner is shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

626
PART F

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 14
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

1. TRACT NO. 2000-01, NORTHGATE AT REGENCY PARK II, UNIT NO. 1, RECORDED VOL. 55, PAGES 1 THROUGH 4, MCR.

2. TRACK NO. 2000-01, NORTHGATE AT REGENCY PARK II, UNIT NO. 2, RECORDED VOL. 57, PAGES 4 THROUGH 7, MCR.

3. TRACT NO. 2000-01, NORTHGATE AT REGENCY PART II, UNIT NO. 3, RECORDED IN VOLUME 60, PAGES 1 THROUGH 3, MCR.

4. TRACT NO. 01-01, MISSION VILLAGE NORTH, UNIT NO. 1, RECORDED IN VOLUME 59, PAGES 27 THROUGH 29, MCR.

5. TRACT NO. 99-02, REGENCY PARK ESTATES, UNIT 3, RECORDED IN VOLUME 62, PAGES 48 THROUGH 52, MCR.

6. TRACT NO. 99-02, REGENCY PARK ESTATES, UNIT 4, RECORDED IN VOLUME 63, PAGES 1 THROUGH 4, MCR.

7. TRACT NO. 01-01, MISSION VILLAGE NORTH, UNIT NO. 2, RECORDED IN VOLUME 65, PAGES 33 THROUGH 35, MCR.

8. TRACT NO. 2000-01, NORTHGATE AT REGENCY PARK II, UNIT NO. 4, RECORDED IN VOLUME 68, PAGES 4 THROUGH 7, MCR.

9. TRACT NO. 99-02, REGENCY PARK ESTATES, UNIT NO. 1, RECORDED IN VOLUME 64, PAGES 10 THROUGH 13, MCR.

10. TRACT NO. 99-02, REGENCY PARK ESTATES, UNIT NO. 2, RECORDED IN VOLUME 64, PAGES 14 THROUGH 17, MCR.

11. TRACT NO. 99-02, REGENCY PARK ESTATES, UNIT NO. 5, RECORDED IN VOL.UME 67, PAGES 28 THROUGH 31, MCR.

12. TRACT NO. 01-01, MISSION VILLAGE NORTH, UNIT NO. 3, RECORDED IN VOLUME 68, PAGES 21 THROUGH 23, MCR.

13. TRACT NO. 99-02, REGENCY PARK ESTATES, UNIT NO. 6, RECORDED IN VOLUME 69 PAGES 29 THROUGH 33, MCR

14. TRACT NO. 99-02, REGENCY PARK ESTATES, UNIT NO. 7, RECORDED IN VOLUME 69 PAGES 34 THROUGH 35, MCR

15. TRACT NO. 01-01, MISSION VILLAGE NORTH, UNIT NO. 4, RECORDED IN VOLUME 75, PAGES 26 THROUGH 30, MCR.

16. TRACT NO. 2005-07 COURT OF FOUNTAINS, RECORDED IN VOLUME 76, PAGES 49 THROUGH 52, MCR.

627

CLERK'S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 14
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 14, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ___________________, 2026, by its Resolution No. ______.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

___________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
628

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA

LANDSCAPING AND LIGHTING DISTRICT NO. 15

ENGINEER'S REPORT

2026-2027

629

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT No. 15
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was approved and confirmed by the City Council of the City of Los Banos, California, on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ______________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee

630

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 15
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 15, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to Tract No. 2002-03, Magnolia Grove, Los Banos, California, a residential development, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals
This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,

________________________
James Cozad, P.E.

Engineer of Record
631
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 15
(Pursuant to the Landscaping and Lighting Act of 1972)

Plans and specifications for the improvement are those prepared by O'Dell Engineering. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

Tract No. 2002-03, Magnolia Grove, Improvement Plans

632
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 15

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN MAGNOLIA GROVE
# Description Total Amount
1 Fleet Repair & Maintenance 25.00
2 Fleet Services 65.00
3 Sidewalk Maintenance 500.00
4 Water Sewerage & Disposal 2,000.00
5 Landscape Maintenance 6,372.00
6 Park Maintenance 2,500.00
7 Storm Drain Maintenance 0.00
8 Street Sign Maintenance 300.00
9 Street Tree Maintenance 2000.00
10 Fence Maintenance 0.00
11 Professional Services 0.00
12 Technical Services 0.00
13 Street Light Maintenance 150.00
14 Electricity & Gas 1,800.00
15 Gasoline & Oil 53.00
Sub Total $ 15,765.00
Contingency Allowance 0.00
Total Maintenance Expenses $ 15,765.00
B. INCIDENTAL EXPENSES
1 District Administrative Costs 994.00
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 5,154.00
Total Incidental Expenses $
6,148.00
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscape & Irrigation 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 21,913.00
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 13,610.00
E. BALANCE TO ASSESSMENT 2026-2027 $ (8,303.00)

633
Magnolia Grove #15 PART C
Assessment # Tax Tax Code
431132037000 624.58 85150
431132038000 624.58 85150
431132039000 624.58 85150
431132040000 624.58 85150
431132041000 624.58 85150
431132042000 624.58 85150
431132043000 624.58 85150
431132044000 624.58 85150
431132045000 624.58 85150
431132046000 624.58 85150
431132047000 624.58 85150
431132048000 624.58 85150
431132049000 624.58 85150
431132050000 624.58 85150
431132051000 624.58 85150
431132052000 624.58 85150
431132053000 624.58 85150
431132054000 624.58 85150
431132055000 624.58 85150
431141001000 624.58 85150
431141002000 624.58 85150
431141003000 624.58 85150
431141004000 624.58 85150
431141005000 624.58 85150
431141006000 624.58 85150
431141007000 624.58 85150
431141008000 624.58 85150
431141009000 624.58 85150
431141010000 624.58 85150
431141011000 624.58 85150
431141012000 624.58 85150
634
PART D

METHOD OF ASSESSMENT SPREAD

LANDSCAPING AND LIGHTING DISTRICT NO. 15
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received. Costs are to be spread equally to each residential unit (RU) as follows:

The improvements constructed in conjunction with Tract No. 2002-03 Magnolia Grove has been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

The total number of assessable units is 31 RU. The total estimated cost to be assessed for Fiscal Year 2026- 2027 is $21,913.00 divided by 31 equals $706.87 per assessable unit. Given the balance forward and future revenue verses expenses, an increase of 10 percent is included. The assessment for 2026-2027 Fiscal Year will be $624.58 per RU.

LIMITATIONS ON ASSESSMENTS

Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $567.80 per RU which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 was $567.80 per RU). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $624.58 per RU.

635
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 15
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

636
PART F

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 15
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

TRACT NO. 2002-03, MAGNOLIA GROVE, RECORDED VOL. 60, PAGES 28 THROUGH 32, MCR.

637

CLERK'S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 15
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 15, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ___________________, 2026, by its Resolution No. _____.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

___________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
638

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA

LANDSCAPING AND LIGHTING DISTRICT NO. 16

ENGINEER'S REPORT

2026-2027
639

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 16
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was approved and confirmed by the City Council of the City of Los Banos, California, on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By _____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee

640

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 16
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Work for Assessment District No. 16, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to Tract No. 2003-02, The Villages at Los Banos Unit No. 1 and 2, Los Banos, California, a residential development, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals

This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,

_________________________
James Cozad, P.E.

Engineer of Record
641
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 16
(Pursuant to the Landscaping and Lighting Act of 1972)

Plans and specifications for the improvement are those prepared by Thompson-Hysell Engineers. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. The Villages at Los Banos, Unit No.1, R.M. Vol. 71 Pg. 1

2. The Villages at Los Banos, Unit No. 2, R.M. Vol. 71 Pg. 44

3. The Villages at Los Banos, R.M. Vol. 78 Pages 31-38

642
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 16

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN VILLAGES AT LOS BANOS
# Description Total Amount
1 Fleet Repair & Maintenance 57.00
2 Fleet Services 145.00
3 Sidewalk Maintenance 300.00
4 Water Sewerage & Disposal 0.00
5 Landscape Maintenance 5,240.00
6 Park Maintenance 4,200.00
7 Storm Drain Maintenance 0.00
8 Street Sign Maintenance 0.00
9 Street Tree Maintenance 0.00
10 Fence Maintenance 200.00
11 Professional Services 0.00
12 Technical Services 0.00
13 Street Light Maintenance 0.00
14 Electricity & Gas 2,300.00
15 Gasoline & Oil 118.00
Sub Total $ 12,560.00
Contingency Allowance 0.00
Total Maintenance Expenses $ 12,560.00
B. INCIDENTAL EXPENSES
1 District Administrative Costs 1,018.00
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 8,877.00
Total Incidental Expenses $ 9,895.00
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscape & Irrigation 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 22,455.00
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 9,907.00
E. BALANCE TO ASSESSMENT 2026-2027 $
(12,548.00)
643
Senior Villages #16 PART C
Assessment # Tax Tax Code
027011017000 153.28 85151
027011018000 153.28 85151
027011019000 153.28 85151
027011020000 153.28 85151
027012013000 153.28 85151
027012014000 153.28 85151
027012015000 153.28 85151
027012016000 153.28 85151
027013011000 153.28 85151
027013012000 153.28 85151
027013013000 153.28 85151
027013014000 153.28 85151
027260031000 153.28 85151
027260032000 153.28 85151
027260045000 153.28 85151
027260046000 153.28 85151
027260047000 153.28 85151
027260048000 153.28 85151
027260049000 153.28 85151
027260050000 153.28 85151
027260051000 153.28 85151
027260052000 153.28 85151
027260053000 153.28 85151
027260054000 153.28 85151
027260055000 153.28 85151
027260056000 153.28 85151
027260057000 153.28 85151
027270001000 153.28 85151
027270002000 153.28 85151
027270003000 153.28 85151
027270004000 153.28 85151
027270005000 153.28 85151
027270006000 153.28 85151
027270007000 153.28 85151
027270008000 153.28 85151
027270009000 153.28 85151
027270010000 153.28 85151
027270011000 153.28 85151
027270012000 153.28 85151
027270035000 153.28 85151
027270036000 153.28 85151
027270037000 153.28 85151
027270038000 153.28 85151
027270039000 153.28 85151
644
027270040000 153.28 85151
027270041000 153.28 85151
027270042000 153.28 85151
027280001000 153.28 85151
027280002000 153.28 85151
027280003000 153.28 85151
027280004000 153.28 85151
027280005000 153.28 85151
027280006000 153.28 85151
027290001000 153.28 85151
027290002000 153.28 85151
027290003000 153.28 85151
027290004000 153.28 85151
027290005000 153.28 85151
027290006000 153.28 85151
027290007000 153.28 85151
027290008000 153.28 85151
027290009000 153.28 85151
027290010000 153.28 85151
027290011000 153.28 85151
027290012000 153.28 85151
027290035000 153.28 85151
027290036000 153.28 85151
027290037000 153.28 85151
027290038000 153.28 85151
027290039000 153.28 85151
027290040000 153.28 85151
027290041000 153.28 85151
027290042000 153.28 85151
027310001000 153.28 85151
027310002000 153.28 85151
027310003000 153.28 85151
027310004000 153.28 85151
027310005000 153.28 85151
027310006000 153.28 85151
027310049000 153.28 85151
027310050000 153.28 85151
027310051000 153.28 85151
027310052000 153.28 85151
027310053000 153.28 85151
027310054000 153.28 85151
027310055000 153.28 85151
027310056000 153.28 85151
027310057000 153.28 85151
027310058000 153.28 85151
027310059000 153.28 85151
027310060000 153.28 85151
645
027310061000 153.28 85151
027310062000 153.28 85151
027310063000 153.28 85151
027310064000 153.28 85151
027320063000 153.28 85151
027320064000 153.28 85151
027320065000 153.28 85151
027320066000 153.28 85151
027320067000 153.28 85151
027320068000 153.28 85151
027320069000 153.28 85151
027320070000 153.28 85151
027320071000 153.28 85151
027320072000 153.28 85151
027320073000 153.28 85151
027320074000 153.28 85151
027320075000 153.28 85151
027320076000 153.28 85151
027320077000 153.28 85151
027320078000 153.28 85151
027320079000 153.28 85151
027320080000 153.28 85151
027320081000 153.28 85151
027320082000 153.28 85151
027320083000 153.28 85151
027320084000 153.28 85151
027320085000 153.28 85151
027320086000 153.28 85151
027330001000 153.28 85151
027330002000 153.28 85151
027330003000 153.28 85151
027330004000 153.28 85151
027330005000 153.28 85151
027330006000 153.28 85151
027330007000 153.28 85151
027330008000 153.28 85151
027330009000 153.28 85151
027330010000 153.28 85151
027330011000 153.28 85151
027330012000 153.28 85151
027330013000 153.28 85151
027330014000 153.28 85151
027330015000 153.28 85151
027330016000 153.28 85151
027330017000 153.28 85151
027330018000 153.28 85151
027330019000 153.28 85151
646
027330020000 153.28 85151
027330021000 153.28 85151
027330022000 153.28 85151
027330023000 153.28 85151
027330024000 153.28 85151
027330025000 153.28 85151
027330026000 153.28 85151
027330027000 153.28 85151
027330028000 153.28 85151
647
PART D

METHOD OF ASSESSMENT SPREAD

LANDSCAPING AND LIGHTING DISTRICT NO. 16
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received.

Costs are to be spread equally to each residential unit (RU) as follows:

The improvements constructed in conjunction with Tract No. 2003-02, The Villages at Los Banos No. 1 and 2 have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

The total number of assessable units is 147 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $22,455.00 divided by 147 equals $152.76 per RU. Given planned capital improvements and deficit spending, an increase of 10 percent is included for Fiscal Year 2026-2027. The 2026-2027 Fiscal Year assessment will increase to $153.28 per RU.

LIMITATIONS ON ASSESSMENTS

Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $139.34 per RU, which occurred in Fiscal Year 2025–2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 was $139.34 per RU). In accordance with the forgoing limitations, the assessment for 2026-2027 will be $153.28 per RU.

648
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 16
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

649
PART F

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 16
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

1. TRACT NO. 2003-02, THE VILLAGE AT LOS BANOS, UNIT NO. 1, RECORDED VOLUME 71, PAGE 1 MCR.

2. TRACT NO. 2003-02, THE VILLAGE AT LOS BANOS, UNIT NO. 2, RECORDED VOLUME 71, PAGES 44 THROUGH 50, MCR.

3. TRACT NO. 2007-09, VILLAGES AT LOS BANOS, RECORDED VOLUME 78, PAGES 31 THROUGH 38, MCR.

650

CLERK'S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 16
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 16, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ___________________, 2026, by its Resolution No. ______.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

___________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
651

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA

LANDSCAPING AND LIGHTING DISTRICT NO. 17

ENGINEER'S REPORT

2026-2027
652

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 17
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County, California

By ____________________________
Lucille L. Mallonee

City Clerk, City of Los Banos, Merced County, California

By ____________________________
Lucille L. Mallonee

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County, California

By ____________________________
Lucille L. Mallonee

653

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 17
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 17, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to Tract No. 2002-05, Stonecreek at Los Banos, The Villages; Tract No. 2003-01, Stonecreek at Los Banos, Single Family, Area 1; Tract No. 2004-05, The Villages IIA, Phase 1 at Stonecreek; Tract No. 2005-05, The Villages IV, Southbrook, Phase 1B at Stonecreek; Tract No. 2005-06, The Villages IV, Southbrook, Phase 1A at Stonecreek; Tract No. 2004-05, The Villages IIA, Phase 2 at Stonecreek; The Villages III Phase 1 at Stonecreek; The Villages III Phase 2 at Stonecreek; Tract No. 2005-05 Southbrook at Stonecreek, The Villages IV, Phase 2A and Phase 3C, The Villages VII Phase 1 Units 1 & 2 and Phase 1B Unit 1, The Villages IV 2B, Unit 1 & 2, The Villages V, Phase 2 Unit 2 and Phase 3 Units 3 & 4 in Los Banos, California residential developments; and those improvements constructed pertinent to Stonecreek Plaza, Arco McDonald’s, 99 Cent Only Store, Western Dental and Crocker Lockers in Los Banos, California commercial developments, as follows:

1. Street Lighting

2. Landscaped Street Right-of-Ways

3. Storm Drainage Facilities Including Landscaping

4. Street Trees

5. Sidewalks, Street Signs

6. Masonry Walls

7. Park Areas

This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,
___________________________
James Cozad, P.E.

Engineer of Work
PART A

654

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 17
(Pursuant to the Landscaping and Lighting Act of 1972)

A. Plans and specifications for the improvement are those prepared by P/A Design Resources, Inc. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. Tract No. 2002-05, The Villages at Stonecreek, Improvement Plans

2. Tract No. 2003-01, Stonecreek at Los Banos, Single Family, Area 1, Improvement Plans

3. Tract No. 2004-05, The Villages IIA, Phase 1 at Stonecreek, Improvement Plans

4. Tract No. 2005-05, The Villages IV, Southbrook, Phase 1B at Stonecreek, Improvement Plans

5. Tract No. 2005-06, The Villages IV, Southbrook, Phase 1A at Stonecreek, Improvement Plans

6. Tract No. 2004-05, The Villages IIA, Phase 2 at Stonecreek, Improvement Plans

7. Tract No. 2004-05, The Villages III, Phase 1 at Stonecreek, Improvement Plans

8. Tract No. 2004-05, The Villages III, Phase 2 at Stonecreek, Improvement Plans B. Plans and specifications for the improvement are those prepared by O’Dell Engineering. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. Stonecreek Plaza, Improvement Plans Assessor’s Parcel Numbers:

2. Arco/McDonald’s, Improvement Plans Assessor’s Parcel Numbers:

3. Tract No. 2005-05, Southbrook at Stonecreek, The Villages IV, Phase 2A, Improvement Plans

4. Tract No. 2005-05, Southbrook at Stonecreek, The Villages IV, Phase 3C, Improvement Plans

5. Tract No. 2017-01, Stonecreek at The Villages VII, Phase 1, Unit 1, Improvement Plans

6. Tract No. 2017-01, Stonecreek at The Villages VII, Phase 1, Unit 2, Improvement Plans

7. Tract No. 2017-01, Stonecreek at The Villages VII, Phase 1B, Unit1, Improvement Plans

8. Tract No. 2017-01, Stonecreek at The Villages VII, Phase 1B, Unit 2, Improvement Plans

9. Tract No. 2017-01, Stonecreek at The Villages VII, Phase 2B, Units 1-3, Improvement Plans

10. Tract No. 2005-05, The Villages IV, Phase 2B at Stonecreek Improvement Plans

11. Tract No. 2021-01, The Villages V, Phase 2 Unit 2 and Phase 3 Units 3 & 4 Improvement Plans

1. 430-010-042 1.32 ac

2. 430-010-043 0.69 ac

3. 430-010-044 0.75 ac

4. 430-010-045 1.61 ac

5. 430-010-046 1.53 ac

6. 430-010-047 3.46 ac

7. 430-010-048 1.41 ac

8. 430-010-049 0.68 ac

9. 430-010-050 1.00 ac

10. 430-010-051 1.20 ac

1. 081-140-039 2.09 ac

2. 081-140-040 1.00 ac
655
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 17
(Pursuant to the Landscaping and Lighting Act of 1972
C. Plans specifications for the improvement are those prepared by PM Group Design Engineers. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. 99 Cent Only Store, Improvement Plans Assessor’s Parcel Number:

Plans specifications for the improvement are those prepared by Lore Engineering Inc. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. Western Dental, Improvement Plans Assessor’s Parcel Number:

1. 431-141-021 .89 ac
Plans specifications for the improvement are those prepared by Robert A. Darn & Associates Inc. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this Report by reference as follows:

1. Crockers Lockers Self Storage, Improvement Plans Assessor’s Parcel Number:

1. 431-141-13 5.01 ac

1. 431-141-020 1.64 ac
656
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 17

ENGINEER'S COST ESTIMATE
2026-2027

A. ITEMS TO BE MAINTAINED IN THE VILLAGES, STONECREEK AT LOS BANOS, THE VILLAGES IIA PHASE 1 AND 2, THE VILLAGES IV PHASE 1A AND 1B
# Description Total Amount
1 Fleet Repair & Maintenance 473.25
2 Fleet Services 1,190.78
3 Sidewalk Maintenance 1,342.18
4 Water Sewerage & Disposal 17,179.89
5 Landscape Maintenance 43,527.26
6 Park Maintenance 21,474.86
7 Storm Drain Maintenance 134.22
8 Street Sign Maintenance 536.87
9 Street Tree Maintenance 21,474.86
10 Fence Maintenance 161.06
11 Professional Services 7,451.51
12 Technical Services 0.00
13 Insurance 106.30
14 Street Light Maintenance 268.44
15 Electricity & Gas 18,790.50
16 Gasoline & Oil 970.66
Sub Total $ 135,082.64
Contingency Allowance 0.00
Total Maintenance Expenses $ 135,082.64
B. INCIDENTAL EXPENSES
1 District Administrative Costs 9,079.89
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 56,073.03
Total Incidental Expenses $ 65,152.92
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscape & Irrigation 32,212.29
3 Buildings & Structures 10,737.43
4 Sidewalk Improvements 32,212.29
Total Capital Expenses $ 75,162.01
Total Estimated Cost 2026-2027 $ 275,397.57
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 93,704.58
E. BALANCE TO ASSESSMENT 2026-2027 $ (181,692.99)
657
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 17

ENGINEER'S COST ESTIMATE
2026-2027

A. ITEMS TO BE MAINTAINED IN STONECREEK THE VILLAGES III PHASE 1 AND 2, THE VILLAGES IV PHASE 2A, 2B AND 3C, THE VILLAGES VII PHASE 1, 1B, AND 2B # Description Total Amount
1 Fleet Repair & Maintenance 1,260.02
2 Fleet Services 3,170.41
3 Sidewalk Maintenance 3,573.50
4 Water Sewerage & Disposal 45,740.76
5 Landscape Maintenance 115,889.58
6 Park Maintenance 57,175.95
7 Storm Drain Maintenance 357.35
8 Street Sign Maintenance 1,429.40
9 Street Tree Maintenance 57,175.95
10 Fence Maintenance 428.82
11 Professional Services 19,839.34
12 Technical Services 0.00
13 Insurance 283.02
14 Street Light Maintenance 714.70
15 Electricity & Gas 50,028.96
16 Gasoline & Oil 2,584.35
Sub Total $ 359,652.11
Contingency Allowance 0.00
Total Maintenance Expenses $ 359,652.11
B. INCIDENTAL EXPENSES
1 District Administrative Costs 24,174.85
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 149,292.20
Total Incidental Expenses $ 173,467.05
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscape & Irrigation 85,763.93
3 Buildings & Structures 28,587.98
4 Sidewalk Improvements 85,763.93
Total Capital Expenses $ 200,115.83
Total Estimated Cost 2026-2027 $ 733,234.99
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 246,408.34
E. BALANCE TO ASSESSMENT 2026-2027 $ (486,826.65)
658
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 17

ENGINEER'S COST ESTIMATE
2026-2027

A. ITEMS TO BE MAINTAINED IN STONECREEK PLAZA, ARCO/MCDONALD’S, 99 CENT STORE, WESTERN DENTAL, AND CROCKERS LOCKERS.
# Description Total Amount
1 Fleet Repair & Maintenance 29.73
2 Fleet Services 74.81
3 Sidewalk Maintenance 84.32
4 Water Sewerage & Disposal 1,079.35
5 Landscape Maintenance 2,734.66
6 Park Maintenance 1,349.19
7 Storm Drain Maintenance 8.43
8 Street Sign Maintenance 33.73
9 Street Tree Maintenance 1,349.19
10 Fence Maintenance 10.12
11 Professional Services 468.15
12 Technical Services 0.00
13 Insurance 6.68
14 Street Light Maintenance 16.86
15 Electricity & Gas 1,180.54
16 Gasoline & Oil 60.98
Sub Total $ 8,486.74
Contingency Allowance 0.00
Total Maintenance Expenses $ 8,486.74
B. INCIDENTAL EXPENSES
1 District Administrative Costs 570.46
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 3,522.87
Total Incidental Expenses $ 4,093.33
C. CAPITAL EXPENSES
1 Storm Drain Improvements 0.00
2 Landscape & Irrigation 2,023.78
3 Buildings & Structures 674.59
4 Sidewalk Improvements 2,023.78
Total Capital Expenses $ 4,722.16
Total Estimated Cost 2026-2027 $ 17,302.23
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 6,941.08
E. BALANCE TO ASSESSMENT 2026-2027 $ (10,361.15)
659
Stonecreek #17 PART C
Assessment # Tax Tax Code
081140039000 1380.16 85152
081140040000 660.36 85152
430010042000 871.68 85152
430010043000 455.66 85152
430010044000 495.28 85152
430010045000 1063.18 85152
430010046000 1010.34 85152
430010047000 2284.84 85152
430010048000 931.10 85152
430010049000 449.04 85152
430010050000 660.36 85152
430010051000 792.42 85152
430021001000 625.50 85152
430021002000 625.50 85152
430021003000 625.50 85152
430022001000 625.50 85152
430022002000 625.50 85152
430022003000 625.50 85152
430022004000 625.50 85152
430022005000 625.50 85152
430022006000 625.50 85152
430022007000 625.50 85152
430023001000 625.50 85152
430023002000 625.50 85152
430023003000 625.50 85152
430023004000 625.50 85152
430023005000 625.50 85152
430023006000 625.50 85152
430023007000 625.50 85152
430023008000 625.50 85152
430023009000 625.50 85152
430023010000 625.50 85152
430023011000 625.50 85152
430023012000 625.50 85152
430023013000 625.50 85152
430023014000 625.50 85152
430023015000 625.50 85152
430023016000 625.50 85152
430023017000 625.50 85152
430024001000 625.50 85152
430024002000 625.50 85152
430024003000 625.50 85152
430024004000 625.50 85152
430024005000 625.50 85152
430024006000 625.50 85152
430024007000 625.50 85152
660
Stonecreek #17 PART C
Assessment # Tax Tax Code
430024008000 625.50 85152
430024009000 625.50 85152
430024010000 625.50 85152
430024011000 625.50 85152
430024012000 625.50 85152
430024013000 625.50 85152
430024014000 625.50 85152
430024015000 625.50 85152
430025001000 625.50 85152
430025002000 625.50 85152
430025003000 625.50 85152
430025004000 625.50 85152
430025005000 625.50 85152
430025006000 625.50 85152
430025007000 625.50 85152
430025008000 625.50 85152
430025009000 625.50 85152
430025010000 625.50 85152
430025011000 625.50 85152
430025012000 625.50 85152
430025013000 625.50 85152
430025020000 625.50 85152
430025021000 625.50 85152
430031001000 625.50 85152
430031002000 625.50 85152
430031003000 625.50 85152
430031004000 625.50 85152
430031006000 625.50 85152
430031007000 625.50 85152
430031008000 625.50 85152
430031009000 625.50 85152
430031010000 625.50 85152
430031011000 625.50 85152
430031012000 625.50 85152
430031013000 625.50 85152
430031014000 625.50 85152
430031015000 625.50 85152
430031016000 625.50 85152
430031018000 625.50 85152
430031021000 625.50 85152
430032001000 625.50 85152
430032002000 625.50 85152
430032003000 625.50 85152
430032004000 625.50 85152
430032005000 625.50 85152
430032006000 625.50 85152
661
Stonecreek #17 PART C
Assessment # Tax Tax Code
430032007000 625.50 85152
430032008000 625.50 85152
430032009000 625.50 85152
430032014000 625.50 85152
430032015000 625.50 85152
430032016000 625.50 85152
430032017000 625.50 85152
430032018000 625.50 85152
430032019000 625.50 85152
430032020000 625.50 85152
430032021000 625.50 85152
430032022000 625.50 85152
430032023000 625.50 85152
430032030000 625.50 85152
430032031000 625.50 85152
430032032000 625.50 85152
430033001000 625.50 85152
430033002000 625.50 85152
430033003000 625.50 85152
430034001000 625.50 85152
430034002000 625.50 85152
430034003000 625.50 85152
430034004000 625.50 85152
430034005000 625.50 85152
430034006000 625.50 85152
430034009000 625.50 85152
430034010000 625.50 85152
430034011000 625.50 85152
430034013000 625.50 85152
430034014000 625.50 85152
430034015000 625.50 85152
430034016000 625.50 85152
430034017000 625.50 85152
430034018000 625.50 85152
430034019000 625.50 85152
430034021000 625.50 85152
430034022000 625.50 85152
430034023000 625.50 85152
430034024000 625.50 85152
430034025000 625.50 85152
430034026000 625.50 85152
430034027000 625.50 85152
430034028000 625.50 85152
430034029000 625.50 85152
430034031000 625.50 85152
430034032000 625.50 85152
662
Stonecreek #17 PART C
Assessment # Tax Tax Code
430034033000 625.50 85152
430034034000 625.50 85152
430034035000 625.50 85152
430035001000 625.50 85152
430035002000 625.50 85152
430035004000 625.50 85152
430035005000 625.50 85152
430035006000 625.50 85152
430035007000 625.50 85152
430035008000 625.50 85152
430035009000 625.50 85152
430035010000 625.50 85152
430035011000 625.50 85152
430036001000 625.50 85152
430036002000 625.50 85152
430040001000 625.50 85152
430040002000 625.50 85152
430040003000 625.50 85152
430040004000 625.50 85152
430040005000 625.50 85152
430040006000 625.50 85152
430040007000 625.50 85152
430040008000 625.50 85152
430040009000 625.50 85152
430040010000 625.50 85152
430040011000 625.50 85152
430040012000 625.50 85152
430040013000 625.50 85152
430040014000 625.50 85152
430040015000 625.50 85152
430040016000 625.50 85152
430040017000 625.50 85152
430040018000 625.50 85152
430040019000 625.50 85152
430040020000 625.50 85152
430040021000 625.50 85152
430040022000 625.50 85152
430040023000 625.50 85152
430040024000 625.50 85152
430040025000 625.50 85152
430051001000 625.50 85152
430051002000 625.50 85152
430051003000 625.50 85152
430051004000 625.50 85152
430051005000 625.50 85152
430051006000 625.50 85152
663
Stonecreek #17 PART C
Assessment # Tax Tax Code
430051007000 625.50 85152
430051008000 625.50 85152
430051009000 625.50 85152
430051010000 625.50 85152
430051011000 625.50 85152
430051012000 625.50 85152
430051013000 625.50 85152
430051014000 625.50 85152
430051015000 625.50 85152
430051016000 625.50 85152
430051017000 625.50 85152
430051018000 625.50 85152
430051019000 625.50 85152
430051020000 625.50 85152
430051021000 625.50 85152
430051022000 625.50 85152
430051023000 625.50 85152
430051024000 625.50 85152
430051025000 625.50 85152
430051026000 625.50 85152
430051027000 625.50 85152
430051028000 625.50 85152
430051029000 625.50 85152
430051030000 625.50 85152
430051031000 625.50 85152
430051032000 625.50 85152
430051033000 625.50 85152
430051034000 625.50 85152
430051035000 625.50 85152
430051036000 625.50 85152
430051038000 625.50 85152
430051039000 625.50 85152
430051040000 625.50 85152
430051041000 625.50 85152
430051042000 625.50 85152
430051043000 625.50 85152
430051044000 625.50 85152
430051045000 625.50 85152
430051046000 625.50 85152
430051047000 625.50 85152
430051048000 625.50 85152
430051049000 625.50 85152
430051050000 625.50 85152
430051051000 625.50 85152
430051052000 625.50 85152
430051053000 625.50 85152
664
Stonecreek #17 PART C
Assessment # Tax Tax Code
430051054000 625.50 85152
430051055000 625.50 85152
430051056000 625.50 85152
430051057000 625.50 85152
430051058000 625.50 85152
430051059000 625.50 85152
430051060000 625.50 85152
430051061000 625.50 85152
430051062000 625.50 85152
430051063000 625.50 85152
430051064000 625.50 85152
430051065000 625.50 85152
430051066000 625.50 85152
430051067000 625.50 85152
430051068000 625.50 85152
430051069000 625.50 85152
430051070000 625.50 85152
430051071000 625.50 85152
430051072000 625.50 85152
430052001000 625.50 85152
430052002000 625.50 85152
430052003000 625.50 85152
430052004000 625.50 85152
430052005000 625.50 85152
430052006000 625.50 85152
430052007000 625.50 85152
430052008000 625.50 85152
430052009000 625.50 85152
430053001000 625.50 85152
430053002000 625.50 85152
430053003000 625.50 85152
430053004000 625.50 85152
430053005000 625.50 85152
430053006000 625.50 85152
430053007000 625.50 85152
430053008000 625.50 85152
430053009000 625.50 85152
430053010000 625.50 85152
430053011000 625.50 85152
430053012000 625.50 85152
430053013000 625.50 85152
430053014000 625.50 85152
430053015000 625.50 85152
430053016000 625.50 85152
430053017000 625.50 85152
430053018000 625.50 85152
665
Stonecreek #17 PART C
Assessment # Tax Tax Code
430053019000 625.50 85152
430053020000 625.50 85152
430053021000 625.50 85152
430053022000 625.50 85152
430053023000 625.50 85152
430071002000 625.50 85152
430071003000 625.50 85152
430071004000 625.50 85152
430071005000 625.50 85152
430071006000 625.50 85152
430071007000 625.50 85152
430071008000 625.50 85152
430071009000 625.50 85152
430071010000 625.50 85152
430071011000 625.50 85152
430071012000 625.50 85152
430071014000 625.50 85152
430071015000 625.50 85152
430071016000 625.50 85152
430071017000 625.50 85152
430071018000 625.50 85152
430071019000 625.50 85152
430071020000 625.50 85152
430071021000 625.50 85152
430071022000 625.50 85152
430071023000 625.50 85152
430071024000 625.50 85152
430071025000 625.50 85152
430072001000 625.50 85152
430072002000 625.50 85152
430072003000 625.50 85152
430072004000 625.50 85152
430072005000 625.50 85152
430081001000 625.50 85152
430081002000 625.50 85152
430081003000 625.50 85152
430081004000 625.50 85152
430081005000 625.50 85152
430081006000 625.50 85152
430081007000 625.50 85152
430081008000 625.50 85152
430081009000 625.50 85152
430081011000 625.50 85152
430081012000 625.50 85152
430081013000 625.50 85152
430081014000 625.50 85152
666
Stonecreek #17 PART C
Assessment # Tax Tax Code
430081015000 625.50 85152
430081016000 625.50 85152
430081017000 625.50 85152
430081018000 625.50 85152
430081019000 625.50 85152
430081020000 625.50 85152
430081021000 625.50 85152
430081022000 625.50 85152
430081023000 625.50 85152
430081024000 625.50 85152
430081025000 625.50 85152
430081026000 625.50 85152
430081027000 625.50 85152
430081028000 625.50 85152
430081029000 625.50 85152
430081030000 625.50 85152
430081031000 625.50 85152
430081032000 625.50 85152
430081033000 625.50 85152
430082001000 625.50 85152
430082002000 625.50 85152
430082003000 625.50 85152
430082004000 625.50 85152
430082005000 625.50 85152
430082006000 625.50 85152
430082007000 625.50 85152
430082008000 625.50 85152
430082009000 625.50 85152
430082010000 625.50 85152
430083001000 625.50 85152
430083002000 625.50 85152
430083003000 625.50 85152
430083004000 625.50 85152
430083005000 625.50 85152
430083006000 625.50 85152
430084002000 625.50 85152
430084003000 625.50 85152
430085001000 625.50 85152
430085002000 625.50 85152
430085003000 625.50 85152
430085004000 625.50 85152
430085005000 625.50 85152
430085006000 625.50 85152
430091001000 625.50 85152
430091002000 625.50 85152
430091003000 625.50 85152
667
Stonecreek #17 PART C
Assessment # Tax Tax Code
430091004000 625.50 85152
430091005000 625.50 85152
430091006000 625.50 85152
430091007000 625.50 85152
430091008000 625.50 85152
430091009000 625.50 85152
430091010000 625.50 85152
430092002000 824.60 85152
430092003000 824.60 85152
430092004000 824.60 85152
430092005000 824.60 85152
430092006000 824.60 85152
430101001000 625.50 85152
430101002000 625.50 85152
430101003000 625.50 85152
430101004000 625.50 85152
430101005000 625.50 85152
430101006000 625.50 85152
430101007000 625.50 85152
430101008000 625.50 85152
430101009000 625.50 85152
430101010000 625.50 85152
430101011000 625.50 85152
430101012000 625.50 85152
430101013000 625.50 85152
430101014000 625.50 85152
430101015000 625.50 85152
430101016000 625.50 85152
430101017000 625.50 85152
430101018000 625.50 85152
430101019000 625.50 85152
430101020000 625.50 85152
430101021000 625.50 85152
430101022000 625.50 85152
430101023000 625.50 85152
430102001000 625.50 85152
430102002000 625.50 85152
430102003000 625.50 85152
430102004000 625.50 85152
430102005000 625.50 85152
430102006000 625.50 85152
430102007000 625.50 85152
430102008000 625.50 85152
430102009000 625.50 85152
430102010000 625.50 85152
430102011000 625.50 85152
668
Stonecreek #17 PART C
Assessment # Tax Tax Code
430102012000 625.50 85152
430102013000 625.50 85152
430102014000 625.50 85152
430102015000 625.50 85152
430102016000 625.50 85152
430102017000 625.50 85152
430102018000 625.50 85152
430102019000 625.50 85152
430102021000 625.50 85152
430102022000 625.50 85152
430102023000 625.50 85152
430110001000 824.60 85152
430110002000 824.60 85152
430110003000 824.60 85152
430110004000 824.60 85152
430110005000 824.60 85152
430110006000 824.60 85152
430110007000 824.60 85152
430110008000 824.60 85152
430110009000 824.60 85152
430110010000 824.60 85152
430110011000 824.60 85152
430110012000 824.60 85152
430110013000 824.60 85152
430110014000 824.60 85152
430110015000 824.60 85152
430110016000 824.60 85152
430110017000 824.60 85152
430110018000 824.60 85152
430110019000 824.60 85152
430110020000 824.60 85152
430110021000 824.60 85152
430110022000 824.60 85152
430110023000 824.60 85152
430110024000 824.60 85152
430110025000 824.60 85152
430110026000 824.60 85152
430110027000 824.60 85152
430110028000 824.60 85152
430110029000 824.60 85152
430110030000 824.60 85152
430110031000 824.60 85152
430110032000 824.60 85152
430110033000 824.60 85152
430110034000 824.60 85152
430110035000 824.60 85152
669
Stonecreek #17 PART C
Assessment # Tax Tax Code
430110036000 824.60 85152
430110037000 824.60 85152
430110038000 824.60 85152
430110039000 824.60 85152
430110040000 824.60 85152
430110041000 824.60 85152
430110042000 824.60 85152
430110043000 824.60 85152
430110044000 824.60 85152
430110045000 824.60 85152
430110046000 824.60 85152
430110047000 824.60 85152
430110048000 824.60 85152
430110049000 824.60 85152
430110050000 824.60 85152
430110051000 824.60 85152
430110052000 824.60 85152
430110053000 824.60 85152
430110054000 824.60 85152
430110055000 824.60 85152
430110056000 824.60 85152
430110057000 824.60 85152
430110058000 824.60 85152
430110059000 824.60 85152
430110060000 824.60 85152
430110061000 824.60 85152
430110062000 824.60 85152
430110063000 824.60 85152
430110064000 824.60 85152
430110065000 824.60 85152
430110066000 824.60 85152
430110067000 824.60 85152
430110068000 824.60 85152
430110069000 824.60 85152
430110070000 824.60 85152
430110071000 824.60 85152
430110072000 824.60 85152
430110073000 824.60 85152
430110074000 824.60 85152
430110075000 824.60 85152
430110076000 824.60 85152
430110077000 824.60 85152
430110078000 824.60 85152
430110079000 824.60 85152
430110080000 824.60 85152
430110081000 824.60 85152
670
Stonecreek #17 PART C
Assessment # Tax Tax Code
430110082000 824.60 85152
430110083000 824.60 85152
430110084000 824.60 85152
430110085000 824.60 85152
430110086000 824.60 85152
430110087000 824.60 85152
430110088000 824.60 85152
430110089000 824.60 85152
430110090000 824.60 85152
430110091000 824.60 85152
430110092000 824.60 85152
430120001000 824.60 85152
430120002000 824.60 85152
430120003000 824.60 85152
430120004000 824.60 85152
430120005000 824.60 85152
430120006000 824.60 85152
430120007000 824.60 85152
430120008000 824.60 85152
430120009000 824.60 85152
430120010000 824.60 85152
430120011000 824.60 85152
430120012000 824.60 85152
430120013000 824.60 85152
430120014000 824.60 85152
430120015000 824.60 85152
430120016000 824.60 85152
430120017000 824.60 85152
430120018000 824.60 85152
430120019000 824.60 85152
430120020000 824.60 85152
430120021000 824.60 85152
430120022000 824.60 85152
430120023000 824.60 85152
430120024000 824.60 85152
430120025000 824.60 85152
430120026000 824.60 85152
430120027000 824.60 85152
430120028000 824.60 85152
430120029000 824.60 85152
430120030000 824.60 85152
430120031000 824.60 85152
430120032000 824.60 85152
430120033000 824.60 85152
430120034000 824.60 85152
430120035000 824.60 85152
671
Stonecreek #17 PART C
Assessment # Tax Tax Code
430120036000 824.60 85152
430120037000 824.60 85152
430120038000 824.60 85152
430120039000 824.60 85152
430120040000 824.60 85152
430120041000 824.60 85152
430120042000 824.60 85152
430120043000 824.60 85152
430120044000 824.60 85152
430120045000 824.60 85152
430120046000 824.60 85152
430120047000 824.60 85152
430120048000 824.60 85152
430120049000 824.60 85152
430120050000 824.60 85152
430120051000 824.60 85152
430120052000 824.60 85152
430120053000 824.60 85152
430120054000 824.60 85152
430120055000 824.60 85152
430120056000 824.60 85152
430120057000 824.60 85152
430120058000 824.60 85152
430120059000 824.60 85152
430120060000 824.60 85152
430120061000 824.60 85152
430120062000 824.60 85152
430120063000 824.60 85152
430120064000 824.60 85152
430120065000 824.60 85152
430120066000 824.60 85152
430120067000 824.60 85152
430120068000 824.60 85152
430120069000 824.60 85152
430120070000 824.60 85152
430120071000 824.60 85152
430120072000 824.60 85152
430120073000 824.60 85152
430120074000 824.60 85152
430120075000 824.60 85152
430120076000 824.60 85152
430120077000 824.60 85152
430120078000 824.60 85152
430120079000 824.60 85152
430120080000 824.60 85152
430130001000 824.60 85152
672
Stonecreek #17 PART C
Assessment # Tax Tax Code
430130002000 824.60 85152
430130003000 824.60 85152
430130004000 824.60 85152
430130005000 824.60 85152
430130006000 824.60 85152
430130007000 824.60 85152
430130008000 824.60 85152
430130009000 824.60 85152
430130010000 824.60 85152
430130011000 824.60 85152
430130012000 824.60 85152
430130013000 824.60 85152
430130014000 824.60 85152
430130015000 824.60 85152
430130016000 824.60 85152
430130017000 824.60 85152
430130018000 824.60 85152
430130019000 824.60 85152
430130020000 824.60 85152
430130021000 824.60 85152
430130022000 824.60 85152
430130023000 824.60 85152
430130024000 824.60 85152
430130025000 824.60 85152
430140001000 824.60 85152
430140002000 824.60 85152
430140003000 824.60 85152
430140004000 824.60 85152
430140005000 824.60 85152
430140006000 824.60 85152
430140007000 824.60 85152
430140008000 824.60 85152
430140009000 824.60 85152
430140010000 824.60 85152
430140011000 824.60 85152
430140012000 824.60 85152
430140013000 824.60 85152
430140014000 824.60 85152
430140015000 824.60 85152
430140016000 824.60 85152
430140017000 824.60 85152
430140018000 824.60 85152
430140019000 824.60 85152
430140020000 824.60 85152
430140021000 824.60 85152
430140022000 824.60 85152
673
Stonecreek #17 PART C
Assessment # Tax Tax Code
430140023000 824.60 85152
430140024000 824.60 85152
430140025000 824.60 85152
430140026000 824.60 85152
430140027000 824.60 85152
430140028000 824.60 85152
430140029000 824.60 85152
430140030000 824.60 85152
430140031000 824.60 85152
430140032000 824.60 85152
430140033000 824.60 85152
430140034000 824.60 85152
430140035000 824.60 85152
430140036000 824.60 85152
430140037000 824.60 85152
430140038000 824.60 85152
430140039000 824.60 85152
430140040000 824.60 85152
430140041000 824.60 85152
430140042000 824.60 85152
430140043000 824.60 85152
430140044000 824.60 85152
430140045000 824.60 85152
430140046000 824.60 85152
430140047000 824.60 85152
430140048000 824.60 85152
430140049000 824.60 85152
430140050000 824.60 85152
430140051000 824.60 85152
430140052000 824.60 85152
430140053000 824.60 85152
430140054000 824.60 85152
430150001000 824.60 85152
430150002000 824.60 85152
430150003000 824.60 85152
430150004000 824.60 85152
430150005000 824.60 85152
430150006000 824.60 85152
430150007000 824.60 85152
430150008000 824.60 85152
430150009000 824.60 85152
430150010000 824.60 85152
430150011000 824.60 85152
430150012000 824.60 85152
430150013000 824.60 85152
430150014000 824.60 85152
674
Stonecreek #17 PART C
Assessment # Tax Tax Code
430150015000 824.60 85152
430150016000 824.60 85152
430150017000 824.60 85152
430150018000 824.60 85152
430160003000 824.60 85152
430160004000 824.60 85152
430160005000 824.60 85152
430160006000 824.60 85152
430160007000 824.60 85152
430160008000 824.60 85152
430160009000 824.60 85152
430160010000 824.60 85152
430160011000 824.60 85152
430160012000 824.60 85152
430160013000 824.60 85152
430160014000 824.60 85152
430160015000 824.60 85152
430160016000 824.60 85152
430160017000 824.60 85152
430160018000 824.60 85152
430160019000 824.60 85152
430160020000 824.60 85152
430160021000 824.60 85152
430160022000 824.60 85152
430160023000 824.60 85152
430160024000 824.60 85152
430160025000 824.60 85152
430160026000 824.60 85152
430160027000 824.60 85152
430160028000 824.60 85152
430160029000 824.60 85152
430160030000 824.60 85152
430160031000 824.60 85152
430160032000 824.60 85152
430160034000 824.60 85152
430160035000 824.60 85152
430170001000 824.60 85152
430170002000 824.60 85152
430170003000 824.60 85152
430170004000 824.60 85152
430170005000 824.60 85152
430170006000 824.60 85152
430170007000 824.60 85152
430170008000 824.60 85152
430170009000 824.60 85152
430170010000 824.60 85152
675
Stonecreek #17 PART C
Assessment # Tax Tax Code
430170011000 824.60 85152
430170012000 824.60 85152
430170013000 824.60 85152
430170014000 824.60 85152
430170015000 824.60 85152
430170016000 824.60 85152
430170017000 824.60 85152
430170018000 824.60 85152
430170019000 824.60 85152
430170020000 824.60 85152
430170021000 824.60 85152
430170022000 824.60 85152
430170023000 824.60 85152
430170024000 824.60 85152
430170025000 824.60 85152
430170026000 824.60 85152
430170027000 824.60 85152
430170028000 824.60 85152
430170029000 824.60 85152
430170030000 824.60 85152
430170031000 824.60 85152
430170032000 824.60 85152
430170033000 824.60 85152
430170034000 824.60 85152
430170035000 824.60 85152
430170036000 824.60 85152
430170037000 824.60 85152
430170038000 824.60 85152
430170039000 824.60 85152
430170040000 824.60 85152
430170041000 824.60 85152
430170042000 824.60 85152
430170043000 824.60 85152
430170044000 824.60 85152
430170045000 824.60 85152
430170046000 824.60 85152
430170047000 824.60 85152
430170048000 824.60 85152
430170049000 824.60 85152
430170050000 824.60 85152
430170052000 824.60 85152
430170053000 824.60 85152
430170054000 824.60 85152
430170055000 824.60 85152
430170056000 824.60 85152
430170057000 824.60 85152
676
Stonecreek #17 PART C
Assessment # Tax Tax Code
430170058000 824.60 85152
430170059000 824.60 85152
430170060000 824.60 85152
430170061000 824.60 85152
430170062000 824.60 85152
430170063000 824.60 85152
430170064000 824.60 85152
430170065000 824.60 85152
430170066000 824.60 85152
430180001000 824.60 85152
430180002000 824.60 85152
430180003000 824.60 85152
430180004000 824.60 85152
430180005000 824.60 85152
430180006000 824.60 85152
430180007000 824.60 85152
430180008000 824.60 85152
430180009000 824.60 85152
430180010000 824.60 85152
430180011000 824.60 85152
430180012000 824.60 85152
430180013000 824.60 85152
430180014000 824.60 85152
430180015000 824.60 85152
430180016000 824.60 85152
430180017000 824.60 85152
430180018000 824.60 85152
430180019000 824.60 85152
430180020000 824.60 85152
430180021000 824.60 85152
430180022000 824.60 85152
430180023000 824.60 85152
430180024000 824.60 85152
430180025000 824.60 85152
430180026000 824.60 85152
430180027000 824.60 85152
430180028000 824.60 85152
430180030000 824.60 85152
430180031000 824.60 85152
430180032000 824.60 85152
430180033000 824.60 85152
430180034000 824.60 85152
430180035000 824.60 85152
430180036000 824.60 85152
430180037000 824.60 85152
430180039000 824.60 85152
677
Stonecreek #17 PART C
Assessment # Tax Tax Code
430180040000 824.60 85152
430180041000 824.60 85152
430180042000 824.60 85152
430180043000 824.60 85152
430180044000 824.60 85152
430180045000 824.60 85152
430180046000 824.60 85152
430180047000 824.60 85152
430180048000 824.60 85152
430180051000 824.60 85152
430190001000 824.60 85152
430190002000 824.60 85152
430190003000 824.60 85152
430190004000 824.60 85152
430190005000 824.60 85152
430190006000 824.60 85152
430190007000 824.60 85152
430190008000 824.60 85152
430190009000 824.60 85152
430190010000 824.60 85152
430190011000 824.60 85152
430190012000 824.60 85152
430190013000 824.60 85152
430190014000 824.60 85152
430190015000 824.60 85152
430190016000 824.60 85152
430190018000 824.60 85152
430190019000 824.60 85152
430190020000 824.60 85152
430190021000 824.60 85152
430190022000 824.60 85152
430190023000 824.60 85152
430190024000 824.60 85152
430190025000 824.60 85152
430190026000 824.60 85152
430190027000 824.60 85152
430190028000 824.60 85152
430190029000 824.60 85152
430190030000 824.60 85152
430190031000 824.60 85152
430190032000 824.60 85152
430190033000 824.60 85152
430190034000 824.60 85152
430190036000 824.60 85152
430190037000 824.60 85152
430190038000 824.60 85152
678
Stonecreek #17 PART C
Assessment # Tax Tax Code
430190039000 824.60 85152
430190041000 824.60 85152
430200001000 824.60 85152
430200002000 824.60 85152
430200003000 824.60 85152
430200004000 824.60 85152
430200005000 824.60 85152
430200006000 824.60 85152
430200007000 824.60 85152
430200008000 824.60 85152
430200009000 824.60 85152
430200010000 824.60 85152
430200011000 824.60 85152
430200012000 824.60 85152
430200013000 824.60 85152
430200014000 824.60 85152
430200015000 824.60 85152
430200016000 824.60 85152
430200017000 824.60 85152
430200018000 824.60 85152
430200019000 824.60 85152
430200020000 824.60 85152
430200021000 824.60 85152
430200022000 824.60 85152
430200023000 824.60 85152
430200024000 824.60 85152
430200025000 824.60 85152
430200026000 824.60 85152
430200027000 824.60 85152
430200028000 824.60 85152
430200029000 824.60 85152
430200030000 824.60 85152
430200031000 824.60 85152
430200032000 824.60 85152
430200033000 824.60 85152
430200034000 824.60 85152
430200035000 824.60 85152
430200036000 824.60 85152
430200037000 824.60 85152
430200038000 824.60 85152
430200039000 824.60 85152
430200040000 824.60 85152
430200041000 824.60 85152
430200042000 824.60 85152
430200043000 824.60 85152
430200044000 824.60 85152
679
Stonecreek #17 PART C
Assessment # Tax Tax Code
430200045000 824.60 85152
430200046000 824.60 85152
430200047000 824.60 85152
430200048000 824.60 85152
430200049000 824.60 85152
430200050000 824.60 85152
430200051000 824.60 85152
430200052000 824.60 85152
430200053000 824.60 85152
430200054000 824.60 85152
430200055000 824.60 85152
430200056000 824.60 85152
430200057000 824.60 85152
430210001000 824.60 85152
430210002000 824.60 85152
430210003000 824.60 85152
430210004000 824.60 85152
430210005000 824.60 85152
430210006000 824.60 85152
430210007000 824.60 85152
430210008000 824.60 85152
430210009000 824.60 85152
430210010000 824.60 85152
430210011000 824.60 85152
430210012000 824.60 85152
430210013000 824.60 85152
430210014000 824.60 85152
430210015000 824.60 85152
430210016000 824.60 85152
430210017000 824.60 85152
430210018000 824.60 85152
430210019000 824.60 85152
430210020000 824.60 85152
430210021000 824.60 85152
430210022000 824.60 85152
430210023000 824.60 85152
430210024000 824.60 85152
430210025000 824.60 85152
430210026000 824.60 85152
430210027000 824.60 85152
430210028000 824.60 85152
430210029000 824.60 85152
430210030000 824.60 85152
430210031000 824.60 85152
430210032000 824.60 85152
430210033000 824.60 85152
680
Stonecreek #17 PART C
Assessment # Tax Tax Code
430210034000 824.60 85152
430210035000 824.60 85152
430210036000 824.60 85152
430210037000 824.60 85152
430210038000 824.60 85152
430210039000 824.60 85152
430210040000 824.60 85152
430210041000 824.60 85152
430210042000 824.60 85152
430220001000 824.60 85152
430220002000 824.60 85152
430220003000 824.60 85152
430220004000 824.60 85152
430220005000 824.60 85152
430220006000 824.60 85152
430220007000 824.60 85152
430220008000 824.60 85152
430220009000 824.60 85152
430220010000 824.60 85152
430220011000 824.60 85152
430220012000 824.60 85152
430220013000 824.60 85152
430220014000 824.60 85152
430220015000 824.60 85152
430220016000 824.60 85152
430220017000 824.60 85152
430220018000 824.60 85152
430220019000 824.60 85152
430220020000 824.60 85152
430220021000 824.60 85152
430220022000 824.60 85152
430220023000 824.60 85152
430220024000 824.60 85152
430220025000 824.60 85152
430220026000 824.60 85152
430220027000 824.60 85152
430220028000 824.60 85152
430220029000 824.60 85152
430220030000 824.60 85152
430220031000 824.60 85152
430220032000 824.60 85152
430220033000 824.60 85152
430220034000 824.60 85152
430220035000 824.60 85152
430220036000 824.60 85152
430220037000 824.60 85152
681
Stonecreek #17 PART C
Assessment # Tax Tax Code
430220038000 824.60 85152
430220039000 824.60 85152
430220040000 824.60 85152
430220041000 824.60 85152
430220042000 824.60 85152
430220043000 824.60 85152
430220044000 824.60 85152
430220045000 824.60 85152
430220046000 824.60 85152
430220047000 824.60 85152
430220048000 824.60 85152
430220049000 824.60 85152
430220050000 824.60 85152
430220051000 824.60 85152
430220052000 824.60 85152
430220053000 824.60 85152
430220054000 824.60 85152
430220055000 824.60 85152
430220056000 824.60 85152
430220057000 824.60 85152
430220058000 824.60 85152
430220059000 824.60 85152
430220060000 824.60 85152
430220061000 824.60 85152
430220062000 824.60 85152
430220063000 824.60 85152
430220064000 824.60 85152
430220065000 824.60 85152
430220066000 824.60 85152
430220067000 824.60 85152
430220068000 824.60 85152
430220069000 824.60 85152
430220070000 824.60 85152
431141013000 3308.40 85152
431141020000 1082.98 85152
431141021000 587.72 85152
430230001000 824.60 85152
430230002000 824.60 85152
430230003000 824.60 85152
430230004000 824.60 85152
430230005000 824.60 85152
430230006000 824.60 85152
430230007000 824.60 85152
430230008000 824.60 85152
430230009000 824.60 85152
682
Stonecreek #17 PART C
Assessment # Tax Tax Code
430230010000 824.60 85152
430230011000 824.60 85152
430230012000 824.60 85152
430230013000 824.60 85152
430230014000 824.60 85152
430230015000 824.60 85152
430230016000 824.60 85152
430230017000 824.60 85152
430230018000 824.60 85152
430230019000 824.60 85152
430230020000 824.60 85152
430230021000 824.60 85152
430230022000 824.60 85152
430230023000 824.60 85152
430230024000 824.60 85152
430230025000 824.60 85152
430230026000 824.60 85152
430230027000 824.60 85152
430230028000 824.60 85152
430230029000 824.60 85152
430230030000 824.60 85152
430230031000 824.60 85152
430230032000 824.60 85152
430230033000 824.60 85152
430230034000 824.60 85152
430230035000 824.60 85152
430230036000 824.60 85152
430230037000 824.60 85152
430230038000 824.60 85152
430230039000 824.60 85152
430230040000 824.60 85152
430230041000 824.60 85152
430230042000 824.60 85152
430230043000 824.60 85152
430230044000 824.60 85152
430230045000 824.60 85152
430230046000 824.60 85152
430230047000 824.60 85152
430230048000 824.60 85152
430230049000 824.60 85152
430230050000 824.60 85152
430230051000 824.60 85152
430230052000 824.60 85152
430230053000 824.60 85152
683
Stonecreek #17 PART C
Assessment # Tax Tax Code
430230054000 824.60 85152
430230055000 824.60 85152
430230056000 824.60 85152
430230057000 824.60 85152
430230058000 824.60 85152
430230059000 824.60 85152
430230060000 824.60 85152
430230061000 824.60 85152
430230062000 824.60 85152
430230063000 824.60 85152
430230064000 824.60 85152
430230065000 824.60 85152
430230066000 824.60 85152
430240001000 824.60 85152
430240002000 824.60 85152
430240003000 824.60 85152
430240004000 824.60 85152
430240005000 824.60 85152
430240006000 824.60 85152
430240007000 824.60 85152
430240008000 824.60 85152
430240009000 824.60 85152
430240010000 824.60 85152
430240011000 824.60 85152
430240012000 824.60 85152
430240013000 824.60 85152
430240014000 824.60 85152
430240015000 824.60 85152
430240016000 824.60 85152
430240017000 824.60 85152
430240018000 824.60 85152
430240019000 824.60 85152
430240020000 824.60 85152
430240021000 824.60 85152
430240022000 824.60 85152
430240023000 824.60 85152
430240024000 824.60 85152
430240025000 824.60 85152
430240026000 824.60 85152
430240027000 824.60 85152
430240028000 824.60 85152
430240029000 824.60 85152
430240030000 824.60 85152
430240031000 824.60 85152
684
Stonecreek #17 PART C
Assessment # Tax Tax Code
430240032000 824.60 85152
430240033000 824.60 85152
430240034000 824.60 85152
430240035000 824.60 85152
430240036000 824.60 85152
430240037000 824.60 85152
430240038000 824.60 85152
430240039000 824.60 85152
430240040000 824.60 85152
430240041000 824.60 85152
430240042000 824.60 85152
430240043000 824.60 85152
430240044000 824.60 85152
430240045000 824.60 85152
430240046000 824.60 85152
430240047000 824.60 85152
430240048000 824.60 85152
430240049000 824.60 85152
430240050000 824.60 85152
430240051000 824.60 85152
430240052000 824.60 85152
430240053000 824.60 85152
430240054000 824.60 85152
430240055000 824.60 85152
430240056000 824.60 85152
430240057000 824.60 85152
430240058000 824.60 85152
430240059000 824.60 85152
430240060000 824.60 85152
430240061000 824.60 85152
430240062000 824.60 85152
430240063000 824.60 85152
430240064000 824.60 85152
430240065000 824.60 85152
430240066000 824.60 85152
430240067000 824.60 85152
430240068000 824.60 85152
430240069000 824.60 85152
430240070000 824.60 85152
430240071000 824.60 85152
430240072000 824.60 85152
430240073000 824.60 85152
430240074000 824.60 85152
430240075000 824.60 85152
685
Stonecreek #17 PART C
Assessment # Tax Tax Code
430240076000 824.60 85152
430240077000 824.60 85152
430240078000 824.60 85152
430240079000 824.60 85152
430240080000 824.60 85152
430240081000 824.60 85152
430240082000 824.60 85152
430250001000 824.60 85152
430250002000 824.60 85152
430250003000 824.60 85152
430250004000 824.60 85152
430250005000 824.60 85152
430250006000 824.60 85152
430250007000 824.60 85152
430250008000 824.60 85152
430250009000 824.60 85152
430250010000 824.60 85152
430250011000 824.60 85152
430250012000 824.60 85152
430250013000 824.60 85152
430250014000 824.60 85152
430250015000 824.60 85152
430250016000 824.60 85152
430250017000 824.60 85152
430250018000 824.60 85152
430250019000 824.60 85152
430250020000 824.60 85152
430250021000 824.60 85152
430250022000 824.60 85152
430250023000 824.60 85152
430250024000 824.60 85152
430250025000 824.60 85152
430250026000 824.60 85152
430250027000 824.60 85152
430250028000 824.60 85152
430250029000 824.60 85152
430250030000 824.60 85152
430250031000 824.60 85152
430250032000 824.60 85152
430250033000 824.60 85152
430250034000 824.60 85152
430250035000 824.60 85152
430250036000 824.60 85152
430250037000 824.60 85152
686
Stonecreek #17 PART C
Assessment # Tax Tax Code
430250038000 824.60 85152
430250039000 824.60 85152
430250040000 824.60 85152
430250041000 824.60 85152
430250042000 824.60 85152
430250043000 824.60 85152
430250044000 824.60 85152
430250045000 824.60 85152
430250046000 824.60 85152
430250047000 824.60 85152
430250048000 824.60 85152
430250049000 824.60 85152
430250050000 824.60 85152
430250051000 824.60 85152
687
PART D

METHOD OF ASSESSMENT SPREAD
LANDSCAPING AND LIGHTING DISTRICT NO. 17
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD
The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received. Costs are to be spread equally to each residential unit (RU) as follows:
(a) The improvements constructed in conjunction with Tract No. 2002-05, Stonecreek at Los Banos, The Villages; Tract No. 2003-01, Stonecreek at Los Banos, Single Family, Area 1, Tract No. 2004-05, The Villages IIA, Phase 1 at Stonecreek; Tract No. 2005-05, The Villages IV, Southbrook, Phase 1B at Stonecreek; Tract No. 2005-06, The Villages IV, Southbrook, Phase 1A at Stonecreek, have been completed and accepted by the City. (b) The improvements constructed in conjunction with Tract No. 2004-05, The Villages III, Phase 1 at Stonecreek; Tract No. 2004-05, The Villages III, Phase 2 at Stonecreek; Tract No. 2005-05, Southbrook at Stonecreek, The Villages IV, Phase 2A, 2B and 3C; Tract 2017-01, Stonecreek at The Villages VII Phase 1, 1B, and 2B, The Villages V, Phase 2 Unit 2 and Phase 3 Units 3 & 4, have been completed and accepted by the City. (c) The improvements constructed in conjunction with Stonecreek Plaza, Arco/McDonald’s, 99 Cent Only Store, Western Dental, and Crocker Lockers have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

(a) The total number of assessable units is 408 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $275,397.57 divided by 408 equals $674.99 per assessable unit. Considering the balance forward, planned capital improvements, and future revenue estimates, an increase of 10 percent is being included. The 2026-2027 Fiscal Year assessment will increase to $625.50 per RU.
(b) The total number of assessable units is 824 RU. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $733,234.99 divided by 824 equals $889.85 per assessable unit. Considering the balance forward, planned capital improvements, and future revenue estimates, an increase of 2 percent is being included. The 2026-2027 Fiscal Year assessment will increase $824.60 per RU.
(c) The total number of assessable units is 15 CU. The net acreage of the assessable units is 24.28 acres. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $17,302.23. The assessment per acre is determined by dividing the total estimated cost for Fiscal Year 2026-2027 by 24.28 acres, which equals $712.61 per acre. The 2026- 2027 Fiscal Year assessment will be $660.36 per acre, which includes a 10 percent increase.

LIMITATIONS ON ASSESSMENTS

(a) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $568.64 per RU, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for Fiscal Year 2025–2026 was $568.64 per RU). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $625.50 per RU.
(b) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $749.64 per RU, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for Fiscal Year 2025–2026 was $749.64 per RU). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $824.60 per RU.
688
PART D

METHOD OF ASSESSMENT SPREAD
LANDSCAPING AND LIGHTING DISTRICT NO. 17
(Pursuant to the Landscaping and Lighting Act of 1972)
(c) Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost-of-living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $600.32 per acre, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 Fiscal Year was $600.32 per acre). In accordance with the foregoing limitations, the assessment for 2025-2026 will be $660.36 per acre.
689
PART E

PROPERTY OWNERS LIST

LANDSCAPING AND LIGHTING DISTRICT NO. 17
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

690
PART F

ASSESSMENT DIAGRAM

LANDSCAPING AND LIGHTING DISTRICT NO. 17
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

1. TRACT NO. 2002-05, THE VILLAGES AT STONECREEK, SINGLE FAMILY RESIDENTIAL, RECORDED VOLUME 64, PAGES 25 THROUGH 36, MCR.

2. TRACT NO. 2003-01, THE VILLAGES II AT STONECREEK, SINGLE FAMILY RESIDENTIAL, RECORDED VOLUME 64, PAGES 46 THROUGH 50, MCR.

3. TRACT NO. 2004-05, THE VILLAGES IIA PHASE 1 AT STONECREEK, SINGLE FAMILY RESIDENTIAL, RECORDED VOLUME 73 PAGES 46-54, MCR.

4. TRACT NO. 2005-05, THE VILLAGES IV, SOUTHBROOK PHASE 1B AT STONECREEK, SINGLE FAMILY RESIDENTIAL, VOL. 76 PAGES 1-9, MCR.

5. TRACT NO. 2005-06, THE VILLAGES IV, SOUTHBROOK PHASE 1A AT STONECREEK, SINGLE FAMILY RESIDENTIAL, VOL. 74 PAGES 1-6, MCR.

6. PARCEL MAP 2007-05 STONECREEK PLAZA, VOL. 110 PAGES 47 & 48, MCR.

7. PARCEL MAP 2011-02 ARCO/McDONALD’S, VOL. 112 PAGE 28 AND 29, MCR.

8. TRACT NO. 2004-05, THE VILLAGES III PHASE 1 AT STONECREEK, SINGLE FAMILY RESIDENTIAL, RECORDED VOLUME 79, PAGES 16 THROUGH 25, MCR.

9. TRACT NO. 2004-05, THE VILLAGES III PHASE 2 AT STONECREEK, SINGLE FAMILY RESIDENTIAL, RECORDED VOLUME 79, PAGES 26 THROUGH 31, MCR.

10. LOT LINE ADJUSTMENT NO. 2007-05, 99 CENT ONLY STORE, OR 2008-017672, MCR.

11. TRACT NO. 2005-05, SOUTHBROOK AT STONECREEK, THE VILLAGES IV, PHASE 2A, RECORDED VOLUME 80, PAGES 25 THROUGH 28, MCR.

12. TRACT NO. 2005-05, SOUTHBROOK AT STONECREEK, THE VILLAGES IV, PHASE 3C, RECORDED VOLUME 80, PAGES 21 THROUGH 24, MCR.

13. TRACT NO. 2017-01 VILLAGES VII, PHASE 1, UNIT 1 MAP RECORDED VOL. 80, PAGES 86 THROUGHT 40, MCR.

14. TRACT NO. 2017-01 VILLAGES VII, PHASE 1, UNIT 2 MAP RECORDED VOL. 81, PAGES 13 THROUGH 16, MCR.

15. TRACT NO. 2017-01 VILLAGES VII, PHASE 1B, UNIT 1 MAP RECORDED VOL. 82, PAGES 10 THROUGH 12, MCR.

16. PARCEL MAP 2008-02 WESTERN DENTAL, VOL. 112 PAGES 37 AND 38, MCR.

17. TRACT NO. 2017-01 VILLAGES VII, PHASE 1B, UNIT 2 MAP RECORDED VOL. 83, PAGES 8 THROUGH 110, MCR.

18. TRACT NO. 2017-01 VILLAGES VII, PHASE 2B, UNITS 1-3 MAP RECORDED VOL. 83, PAGES 11 THROUGH 20, MCR.

19. PARCEL MAP NO. 01-08 CROCKERS LOCKERS SELF STORAGE, VOL. 89 PAGE 13, MCR.

20. TRACT NO. 2005-05, VILLAGES IV, PHASE 2B, UNITS 1-2 MAP RECORDED VOL.84, PAGES 24 THROUGH 25, MCR

21. TRACT NO. 2021-01 VILLAGES V PHASE 2 UNIT 2 RECORDED VOL. 88, PAGES 22 THROUGH 28, MCR.

22. TRACT NO. 2021-01 VILLAGES V PHASE 3 UNIT 3 RECORDED VOL. 89, PAGES 13 THROUGH 19, MCR.

23. TRACT NO. 2021-01 VILLAGES V PHASE 3 UNIT 4 RECORDED VOL. 89, PAGES 22 THROUGH 28, MCR.

691

CLERK'S CERTIFICATION TO COUNTY AUDITOR

ASSESSMENT DISTRICT NO. 17
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 17, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ___________________, 2026, by its Resolution No. _____.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

___________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
692

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA

LANDSCAPING AND LIGHTING DISTRICT NO. 18

ENGINEER'S REPORT

2026-2027

693

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 18
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee

City Clerk, City of Los Banos, Merced County,
California

By ______________________
Lucille L. Mallonee

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee

694

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 18
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 18, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to the Rail Corridor Redevelopment Multi-Use Trail, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals

This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement based in part on actual landscape maintenance, irrigation and lighting costs.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,
__________________________
James Cozad, P.E.

Engineer of Record
695
PART A

PLANS AND SPECIFICATIONS

LANDSCAPING AND LIGHTING DISTRICT NO. 18
(Pursuant to the Landscaping and Lighting Act of 1972)

Plans and specifications for the improvements are those prepared by RBF Consulting. These plans and specifications have been filed separately with the Clerk of the legislative body and are incorporated in this Report by reference as follows:

Rail Corridor Redevelopment Multi-Use Trail, Improvement Plans

696
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 18

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN RAIL TRAIL CORRIDOR
# Description Total Amount
1 Fleet Repair & Maintenance 529.00
2 Fleet Services 1,332.00
3 Sidewalk Maintenance 0.00
4 Water Sewerage & Disposal 8,000.00
5 Landscape Maintenance 9,668.00
6 Park Maintenance 24,000.00
7 Storm Drain Maintenance 0.00
8 Street Sign Maintenance 0.00
9 Street Tree Maintenance 20,000.00
10 Fence Maintenance 0.00
11 Professional Services 0.00
12 Technical Services 0.00
13 Street Light Maintenance 0.00
14 Electricity & Gas 8,000.00
15 Gasoline & Oil 1,086.00
16 Special Department Expense 0.00
Sub Total $ 72,615.00
Contingency Allowance 0.00
Total Maintenance Expenses $ 72,615.00
B. INCIDENTAL EXPENSES
1 District Administrative Costs 6,522.00
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 64,284.00
Total Incidental Expenses $ 70,806.00
C. CAPITAL EXPENSES
1 Sidewalk Improvements 0.00
2 Specialized Equipment 0.00
Total Capital Expenses $ 0.00
Total Estimated Cost 2026-2027 $ 143,421.00
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 129,021.00
E. BALANCE TO ASSESSMENT 2026-2027 $ (14,400.00)
697
Rail Corridor #18 PART C
Assessment # Tax Tax Code
025054008000 1246.40 85153
025054009000 787.20 85153
025054010000 787.20 85153
025054011000 787.20 85153
025054012000 787.20 85153
025054013000 854.38 85153
025072025000 1430.08 85153
025072026000 4788.80 85153
025072031000 3096.32 85153
025072035000 2296.00 85153
025114006000 5248.00 85153
025114012000 5248.00 85153
025114015000 3280.00 85153
025114018000 1968.00 85153
025114019000 6297.60 85153
026141003000 4434.56 85153
026151002000 4540.70 85153
026151003000 2164.80 85153
026161010000 6182.40 85153
026171015000 4195.78 85153
026171021000 1996.86 85153
026171024000 2259.26 85153
026171026000 7456.10 85153
026171028000 2425.88 85153
026171029000 2713.34 85153
698
PART D

METHOD OF APPORTIONMENT OF ASSESSMENT

LANDSCAPING AND LIGHTING DISTRICT NO. 18
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received. Costs are to be spread equally to each parcel as follows:

The improvements constructed in conjunction with the Rail Corridor Redevelopment Multi-Use Trail have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT

The total number of parcels abutting the Rail Trail improvements is 25 lots. Each parcel abutting the Rail Trail was then evaluated to determine the total linear feet of each parcel sharing common frontage with the Rail Trail. The total linear feet of the Rail Trail abutting adjacent properties was determined to be 5,878.64 linear feet. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $143,421.00 divided by 5,878.64 linear feet, which equals $24.40 per linear foot. An increase of 10 percent is being included given the planned capital improvements and current deficit spending. The 2026-2027 Fiscal Year will increase to $19.20 per linear foot.

LIMITATIONS ON ASSESSMENTS

Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $17.46 per linear foot, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for 2025-2026 was $17.46 per linear foot). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $19.20 per linear foot.

699
PART E

PROPERTY OWNERS LIST
LANDSCAPING AND LIGHTING DISTRICT NO. 18
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

700
PART F

ASSESSMENT DIAGRAM
LANDSCAPING AND LIGHTING DISTRICT NO. 18
(Pursuant to the Landscaping and Lighting Act of 1972)

ASSESSOR’S PARCEL FRONTAGE

SPECIAL ASSESSMENT NUMBER NUMBER LINEAR FEET
1 Assessor’s Map Bk. 25, Pg. 05 Merced County 025-054-008 95 2 Assessor’s Map Bk. 25, Pg. 05 Merced County 025-054-009 60 3 Assessor’s Map Bk. 25, Pg. 05 Merced County 025-054-010 60 4 Assessor’s Map Bk. 25, Pg. 05 Merced County 025-054-011 60 5 Assessor’s Map Bk. 25, Pg. 05 Merced County 025-054-012 60 6 Assessor’s Map Bk. 25, Pg. 05 Merced County 025-054-013 65.12 7 Assessor’s Map Bk. 25, Pg. 07 Merced County 025-072-025 109 8 Assessor’s Map Bk. 25, Pg. 07 Merced County 025-072-026 365 9 Assessor’s Map Bk. 25, Pg. 07 Merced County 025-072-031 236 10 Assessor’s Map Bk. 25, Pg. 07 Merced County 025-072-035 175 11 Assessor’s Map Bk. 26, Pg. 11 Merced County 025-114-006 400 12 Assessor’s Map Bk. 26, Pg. 11 Merced County 025-114-012 400 13 Assessor’s Map Bk. 26, Pg. 11 Merced County 025-114-015 250 14 Assessor’s Map Bk. 26, Pg. 11 Merced County 025-114-018 150 15 Assessor’s Map Bk. 26, Pg. 11 Merced County 025-114-019 480 16 Assessor’s Map Bk. 26, Pg. 14 Merced County 026-141-003 338 17 Assessor’s Map Bk. 26, Pg. 15 Merced County 026-151-002 346.09 18 Assessor’s Map Bk. 26, Pg. 15 Merced County 026-151-003 165 19 Assessor’s Map Bk. 26, Pg. 16 Merced County 026-161-010 471.22 20 Assessor’s Map Bk. 26, Pg. 17 Merced County 026-171-015 319.8 21 Assessor’s Map Bk. 26, Pg. 17 Merced County 026-171-021 152.2 22 Assessor’s Map Bk. 26, Pg. 17 Merced County 026-171-024 172.2 23 Assessor’s Map Bk. 26, Pg. 17 Merced County 026-171-026 568.3 24 Assessor’s Map Bk. 26, Pg. 17 Merced County 026-171-028 184.9 25 Assessor’s Map Bk. 26, Pg. 17 Merced County 026-171-029 206.81

701

CLERK'S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 18
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 18, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ___________________, 2026, by its Resolution No. ______.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

___________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
702

CITY OF LOS BANOS

MERCED COUNTY, CALIFORNIA

LANDSCAPING AND LIGHTING DISTRICT NO. 19

ENGINEER'S REPORT

2026-2027

703

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 19
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: ________________ 2026

[Engineer of Record]

By ____________________________
James Cozad, P.E.

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was filed with me on the _______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Los Banos, California, on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ______________________
Lucille L. Mallonee

I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Merced on the ______ day of _____________, 2026.

City Clerk, City of Los Banos, Merced County,
California

By ____________________________
Lucille L. Mallonee

704

ENGINEER'S REPORT

LANDSCAPING AND LIGHTING DISTRICT NO. 19
(Pursuant to the Landscaping and Lighting Act of 1972)

The undersigned, Engineer of Record for Assessment District No. 19, City of Los Banos, Merced County, California, makes this report, as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code [Landscaping and Lighting Act of 1972].

The improvements which are the subject of this report are briefly described as follows:

The improvements to be maintained by this District shall include those improvements constructed pertinent to A & A Transportation Parcel Map No. 2005-04; San Joaquin Valley Hay Growers Association Parcel Map No. 2009-01; Los Banos Memory Care Facility, Los Banos, California, commercial developments, as follows:

1. Street Lighting

2. Landscaped Street Medians and Right-of-Ways

3. Storm Drainage Facilities

4. Water and Sewer

5. Sidewalks, Street Signs

6. Parks and Related Facilities

7. Masonry Walls and Fences

8. Traffic Signals

This report consists of six parts as follows:

PART B - An estimate of the cost of the improvement.

PART C - An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district.

PART D - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel.

PART F - A diagram showing all of the real property within this assessment district. The diagram is keyed to Part C by assessment number.

Respectfully submitted,

___________________________
James Cozad, P.E.

Engineer of Record
PART A
705

PLANS AND SPECIFICATIONS
LANDSCAPE AND LIGHTING DISTRICT NO.19
(Pursuant to the Landscaping and Lighting Act of 1972)
A. Plans and specifications for the improvements are those prepared by Tait and Associates Inc. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this report by reference as follows:

1. PARCEL MAP 05-04, RECORDED VOL. 102, PAGES 22 THROUGH 24, MCR.

2. PARCEL MAP 2006-07, RECORDED VOL. 106, PAGES 43-45, MCR.

3. PARCEL MAP 2009-01, RECORDED VOL. 111, PAGES 26 AND 27, MCR.

B. Plans and specifications for the improvements are those prepared by Lore Engineering, Inc. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this report by reference as follows:

1. LOS BANOS MEMORY CARE FACILITY, IMPROVEMENT PLANS ASSESSOR PARCEL NUMBER:

1. 428-121-013 4.22 AC
C. Plans and specifications for the improvements are those prepared by Land Design Consulting. These plans and specifications have been filed separately with the Clerk of the Legislative body and are incorporated in this report by reference as follows:

1. TRACT NO. 2015-04, RACQUET CLUB ESTATES, IMPROVEMENT PLANS 706
PART B

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 19

ENGINEER'S COST ESTIMATE

2026-2027

A. ITEMS TO BE MAINTAINED IN EAST PACHECO CENTER, SAN JOAQUIN VALLEY HAY GROWERS,

AND MEMORY CARE FACILITY
# Description Total Amount
1 Fleet Repair & Maintenance 418.50
2 Fleet Services 1,052.09
3 Sidewalk Maintenance 486.63
4 Water Sewerage & Disposal 29,197.70
5 Landscape Maintenance 0.00
6 Park Maintenance 7,786.05
7 Storm Drain Maintenance 0.00
8 Street Sign Maintenance 486.63
9 Street Tree Maintenance 194.65
10 Fence Maintenance 7,786.05
11 Professional Services 11,299.51
12 Technical Services 0.00
13 Street Light Maintenance 1,819.99
14 Electricity & Gas 8,759.31
15 Gasoline & Oil 858.41
Sub Total $ 75,688.12
Contingency Allowance 0.00
Total Maintenance Expenses $ 75,688.12
B. INCIDENTAL EXPENSES
1 District Administrative Costs 5,542.59
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 46,540.63
Total Incidental Expenses $ 52,083.22
C. CAPITAL EXPENSES
1 Storm Drain Improvements 7,786.05
2 Landscape & Irrigation 0.00
Total Capital Expenses $ 7,786.05
Total Estimated Cost 2026-2027 $ 135,557.39
D. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 77,195.51
E. BALANCE TO ASSESSMENT 2026-2027 $ (58,361.88)

PART B
707

ESTIMATE OF COST

CITY OF LOS BANOS
LANDSCAPING AND LIGHTING DISTRICT NO. 19

ENGINEER'S COST ESTIMATE

2026-2027

F. ITEMS TO BE MAINTAINED IN RACQUET CLUB ESTATES
# Description Total Amount
1 Fleet Repair & Maintenance 11.50
2 Fleet Services 28.91
3 Sidewalk Maintenance 13.37
4 Water Sewerage & Disposal 802.30
5 Landscape Maintenance 0.00
6 Park Maintenance 213.95
7 Storm Drain Maintenance 13.37
8 Street Sign Maintenance 5.35
9 Street Tree Maintenance 213.95
10 Fence Maintenance 0.00
11 Professional Services 310.49
12 Technical Services 0.00
13 Street Light Maintenance 50.01
14 Electricity & Gas 240.69
15 Gasoline & Oil 23.59
Sub Total $ 2,079.77
Contingency Allowance 0.00
Total Maintenance Expenses $ 2,079.77
G. INCIDENTAL EXPENSES
1 District Administrative Costs 152.30
2 City Engineer 0.00
3 Legal Fees 0.00
4 Charge In 1,278.85
Total Incidental Expenses $ 1,431.15
H. CAPITAL EXPENSES
1 Storm Drain Improvements 213.95
2 Landscape & Irrigation 0.00
Total Capital Expenses $ 213.95
Total Estimated Cost 2026-2027 $ 3,724.87
I. MONIES IN ASSESSMENT DISTRICT FUND
1 Balance from 2025-2026 $ 2,387.49
J. BALANCE TO ASSESSMENT 2026-2027 $ (1,337.38)
PART D
708
Talbot Park #19 PART C
Assessment # Tax Tax Code
083130047000 1723.58 85154
083130048000 1775.80 85154
083130049000 1932.50 85154
083130050000 1253.50 85154
083140024000 52856.56 85154
083140026000 6580.96 85154
083140027000 4752.92 85154
083140028000 8879.06 85154
083140029000 3290.48 85154
083140030000 3603.86 85154
083140032000 11542.78 85154
083140033000 10289.28 85154
428121013000 22040.98 85154
428320001000 256.18 85154
428320002000 256.18 85154
428320003000 256.18 85154
428320004000 256.18 85154
428320005000 256.18 85154
428320006000 256.18 85154
428320007000 256.18 85154
428320008000 256.18 85154
428320009000 256.18 85154
428320010000 256.18 85154
428320011000 256.18 85154
428320012000 256.18 85154
428320013000 256.18 85154
428320014000 256.18 85154
709

METHOD OF ASSESSMENT SPREAD

LANDSCAPING AND LIGHTING DISTRICT NO. 19
(Pursuant to the Landscaping and Lighting Act of 1972)

METHOD OF ASSESSMENT SPREAD

The basic objective of the Assessment Spread is to distribute costs in accordance with the benefits received. Costs are to be spread equally to each commercial unit (CU), as follows:

The improvements constructed in conjunction with Home Depot, San Joaquin Valley Hay Growers Association, Memory Care Facility and Racquet Club Estates have been completed and accepted by the City.

COMPUTING INDIVIDUAL ASSESSMENT
The total number of assessable units is 13 CU. The net acreage of the assessable units is 24.99 acres. The total estimated cost to be assessed for Fiscal Year 2026-2027 is $135,557.39. The assessment per acre is determined by dividing the total estimated cost assessed for Fiscal Year 2026-2027 by 24.99 acres, which equals $5,424.47 per acre. Due to the limitations on assessments, an increase of 10 percent is included and the assessment for 2026-2027 Fiscal Year will be $5,222.98 per acre.

The total number of assessable units is 14 RU. The total estimated cost to be assessed for Fiscal Year 2026- 2027 is $3,724.87. The assessment per RU is determined by dividing the total estimated cost assessed for Fiscal Year 2026-2027 by 14 RU, which equals $266.06 per RU. Due to the limitations on assessments, an increase of 10 percent is included and the assessment for 2025-2026 Fiscal Year will be $256.18 per RU.

LIMITATIONS ON ASSESSMENTS
Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The maximum previous assessment was $4,748.16 per acre, which occurred in Fiscal Year 2025-2026). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for the 2025-2026 was $4,748.16 per acre). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $5,222.98 per acre.

Assessments in each successive year, exclusive of capital/reserve funding/developer reimbursements, shall not exceed the maximum for any preceding year, increased by ten percent (10%) or the increase in the cost of living index found by the Council to be applicable to the Los Banos area for the preceding twelve months, whichever is greater. (The assessment for the 2025-2026 was $232.90 per RU). Furthermore, assessments in each successive year shall not decrease from the preceding year by more than ten percent (10%). (The assessment for the 2025-2026 was $232.90 per RU). In accordance with the foregoing limitations, the assessment for 2026-2027 will be $256.18 per RU.

NOTE: Storm Drainage improvements associated with this assessment district were completed in Fiscal Year 2011-2012. Recognizing that the area to be supported by this district has not ultimately been installed at this time, when these improvements are constructed there will be a substantial increase of assessable units.

PART E

PROPERTY OWNERS LIST
710

LANDSCAPING AND LIGHTING DISTRICT NO. 19
(Pursuant to the Landscaping and Lighting Act of 1972)

The names and addresses of each property owner are shown on the County Assessor's Tax Assessment Roll as identified by the Assessor's Parcel Number in Part C of this report.

PART F

ASSESSMENT DIAGRAM

711
LANDSCAPING AND LIGHTING DISTRICT NO. 19
(Pursuant to the Landscaping and Lighting Act of 1972)

The assessment diagram for the proceedings is separately bound and made a part hereof.

1. PARCEL MAP 05-04, RECORDED VOL. 102, PAGES 22 THROUGH 24, MCR. 2 PARCEL MAP 2006-07, RECORDED VOL. 106, PAGES 43THROUGH 45, MCR.

3. PARCEL MAP 2009-01, RECORDED VOL. 111, PAGES 26 AND 27, MCR.

4. LOS BANOS MEMORY CARE FACILITY, IMPROVEMENT PLANS, ASSESSOR PARCEL NUMBER 428-121-013, MCR.

5. TRACT NO. 2015-04, RECORDED VOL. 83, PAGES 21 THROUGH 23, MCR.

CLERK'S CERTIFICATION TO COUNTY AUDITOR
712
ASSESSMENT DISTRICT NO. 19
(Pursuant to the Landscaping and Lighting Act of 1972)

TO THE COUNTY AUDITOR OF THE COUNTY OF MERCED:

I do hereby certify that the attached document is a true copy of that certain Engineer's Report, including assessment and assessment diagram, for Assessment District No. 19, City of Los Banos, confirmed by the City Council of the City of Los Banos on the _____ day of ___________________, 2026, by its Resolution No. _____.

The document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: _________________________

___________________________________
Lucille L. Mallonee
City Clerk
City of Los Banos
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Agenda Staff Report
TO: Mayor Amabile and City Council Members
FROM: Minerva Moreno, Finance Director
DATE: June 6, 2026
SUBJECT: Review and Consideration of the 2026/2027 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 2026/2027 Fiscal Year Budget:
 Conduct a Public Hearing to review the Proposed Budget for the 2026/2027 Fiscal Year and review Appropriation Limitation for the 2026/2027 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 2026/2027 budget adoption, departmental budget meetings were held from April 21 through May 5, 2026. 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 17, 2026 City Council meeting.

Discussion:

The following exhibits are provided for City Council’s review and consideration:
 Exhibit A: Proposed Budget with Worksheets
 Exhibit B: Notice of Public Hearing
ITEM 7B
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Key Highlights from Exhibit A – Summary of Fund Balance for Fiscal Year 2027/2028:
 The General Fund unassigned beginning balance is estimated at $15.4M, with an ending balance of $14.9M (excluding Measure H assigned funds). The City anticipates revenues of $29.5M, covering operational costs of approximately $27.8M, along with $12.6M in one-time expenditures from unassigned, assigned and committed funds. This result in a total of $1.7M in General Fund structural surplus that will be earmarked in the future for Capital Financing.  City-wide revenues are projected at $122.1M, while total expenditures are estimated at $165M, with an expected City-wide ending balance of $210.1M. The total operational cost (personnel, supplies and services, and debt services) is $90.88M. The total Capital expenditure is $74.15M. This resulted in a total of $31.22M in structural surplus that can be earmarked for future Capital Financing.  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 costs— salaries, 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 2026/2027 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 $8.3M 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 17, 2026, during which the final 2026/2027 Fiscal Year Budget will be presented to the City Council for approval. 716
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Reviewed by:
______________________________
Soknirorn Than, City Manager
Attachments:

1. 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)

2. Exhibit B: Notice of Public Hearing

3. Exhibit C: Appropriation Limitation for the 2026/2027 Fiscal Year 717

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718
Exhibit A
719

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720
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Proposed Budget
Fiscal Year 2026-2027
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www.losbanos.org Rooted in History, Focused on the Future 721
Top Picture: Downtown I Street Los Banos—1968
Bottom Picture: Downtown 1 Street Los Banos—2026
Bottom Picture courtesy of Teresa Orozco
722
Los Banos
• At the Crossroads of California
2026-2027 Proposed Budget
City Council
Mayor..... ............................................................................................. Michael Amabile Council Member District 1.................................................................. Mitzy Perez Council Member District 2................................................................... Refugio Llamas Council Member District 3................................................................... Marcus Chavez Mayor Pro Tern District 4....................................................................Deborah Lewis City Manager
Nirorn Than
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
723

CITY OF LOS BANOS

ORGANIZATION CHART
Citizens of Los Banos
A 7'^0 1 3 Gar •' w 4
Council Member
District 1
Mitzy Perez
Council Member
District 2
Refugio Llamas
Mayor
Michael S. Amabile
Council Member
District 3
Marcus Chavez
Mayor Pro Tem
District 4
Deborah Lewis
City Clerk
Lucy Mallonee
City Treasurer
Lucy Lawrence
City Manager
Soknirorn Than
Planning Commission Tree Commission
Airport Advisory
Commission
Traffic Safety
Committee
City Attorney
Mary Lerner
I_________
Parks & Recreation
Commission
Human Resources
Director
Isabel Carlos
Interim Fire
Chief
Brandon
Dorenbush
Public Works
Director
William Via
Finance Director
Minerva Moreno
Police Chief
Ray Reyna
Community &
Economic
Development
Director
Stacy Souza Elms
Parks &
Recreation
Director
Joe Heim
724
Budget Summaries
725
City of Los Banos
Summary of Fund Balance
2026-2027
Fund
2026-2027
Est. Beginning
Fund Balance
2026-2027
Proposed
Revenue
2026-2027
Proposed
Transfer In
2026-2027
Proposed
Expenditures
2026-2027
Proposed
Transfer Out
2026-2027
Est. Ending
Fund Balance
100-GENERALFUND 15,411,626 29,511,695 - 29,313,894 610,124 14,999,303 100 - GENERAL FUND ASSIGNED 14,327,945 - 550,124 3,043,050 - 11,835,019 100 - GENERAL FUND COMMITTED 8,000,000 - - 8,000,000 - - 101 - MEASURE H 8,426,039 5,023,373 - 5,060,502 - 8,388,911 200 - MOVIE NIGHT FUND 4,693 - - 4,550 - 143
202 - CITY HALL ADMIN FUND 959,432 160,000 - 86,671 - 1,032,761 203 - RESTITUTION FUND - - - - - -
204 - PREVENTION UNDERAGE 5,991 201 - 2,000 - 4,192
206 - ARPA FUNDING 3,520 - - - - 3,520
207 - RSTP EXCHANGE FUND 1,047,853 685,639 - 972,757 - 760,735 208 - GENERAL GOVERNMENT 267,952 83,000 - 176,252 - 174,700 210 - PLANT-A-TREE FUND 685 - - - - 685
212-PEG FRANCHISE FUND 127,220 47,000 - - - 174,220
214 - TRANSPORTATION EXPENDITURE PLAN 6,522,842 1,720,000 - 4,615,000 - 3,627,842 215-GAS TAX 2105 FUND 3,795,930 2,911,830 - 4,550,000 - 2,157,760 220 - LOCAL TRANSPORTATION 667,521 292,822 - 400,000 - 560,343 229 - REGIONAL TRANS PROJECTS (1,880,419) 900,000 - 900,000 - (1,880,419) 230 - TRAFFIC IMPACT FUND 12,181,627 800,000 - 226,700 - 12,754,927 231 - BADGER FLAT PIONEER (IN LIEU FEE) 892,448 666,023 - - - 1,558,471 232 - STORM DRAIN IMPACT FUND 1,469,410 - - - - 1,469,410 233 - LAMOGLIA IMPACT FUND . 466,397 20,000 - 270,000 - 216,397 234 - MEADOWLANDS IMPACT FUND 159,438 - - - - 159,438
235 - ASSET FORFEITURE FUND 28,073 600 - 27,000 - 1,673 236 - POLICE AUGMENTATION FUND 5,215,608 2,574,823 - 2,870,326 - 4,920,104 237 - SLESF COPS PROGRAM 5,591 200,234 - 185,762 - 20,063 238 - FIRE AUGMENTATION FUND 4,061,781 2,484,023 - 2,348,975 1,000,000 3,196,829 240 - JAG - EDWARD BYRNE GRANT - - - - - -
243 - FIRE CAPITAL IMPROVEMENT FUND 2,352,005 313,798 - 381,333 1,500,000 784,470 244 - COMMUNITY CENTER FEE 243,969 31,907 - 15,000 - 260,876 245 - PD CAPITAL IMPROVEMENT FUND 886,155 449,925 - 321,192 - 1,014,888 246 - TRAFFIC SAFETY FUND 71,230 40,968 - 28,527 - 83,671 249 - CMAQSR2SSJVAPCDCARB 20,963 - - - - 20,963
250 - LB PARK IMPACT FUND 13,192,935 1,823,952 - 4,185,000 - 10,831,887 251 - MISSION VILLAGE NORTH 33 - - - - 33
252 - PUBLIC FACILITIES FUND 40,063 1,625 - 38,077 - 3,611 253 - REGENCY PARK ESTATES 37 - - - - 37
255 - VINEYARD PARK FUND 5 - - - - 5
256 - MEADOWLANDS PARK 27,060 - - - - 27,060
257 - MISSION ESTATES PARK 340 - - - - 340
258 - STONE CREEK PARK FUND 21 - - - - 21
259 - ORCHARD TERRACE PARK 2 - - - - 2
260 - SUNRISE RANCH PARK 211,926 - - - - 211,926
261 - SHAUNESSY VILLAGE 221,803 - - - - 221,803
262 - CDBG MICRO ENTERP PI 1,188 42 - - - 1,230
264 - ENCAMPMENT RESOLUTION FUND 728,873 7,893,000 - 7,693,000 - 928,873 265 - ALLIANCE HOUSING FUND - 2,084,975 - 2,084,975 - - 726
City of Los Banos
Summary of Fund Balance
2026-2027
♦Transfer includes fund balance assignments to reflect requested activity.

Fund
2026-2027
Est. Beginning
Fund Balance
2026-2027
Proposed
Revenue
2026-2027
Proposed
Transfer In
2026-2027
Proposed
Expenditures
2026-2027
Proposed
Transfer Out
2026-2027
Est. Ending
Fund Balance
271 - RANCHWOOD EST AD#1 331,578 824,811 - 839,909 - 316,480 272 - CRESTHILLS AD#2 301,049 228,924 - 403,831 - 126,142 273 - LOS BANOS GARDENS AD#3 > 115,139 279,921 - 268,789 - 126,271 274 - COLLEGE GREEN EST AD#4 118,560 233,648 - 266,313 - 85,895 275 - ORCHARD TERRACE AD#5 37,104 126,344 - 131,350 - 32,098 276 - ST. FRANCIS ESTATES AD#6 18,722 41,849 - 38,375 - 22,196 277 - VALLEY MEADOWS AD#7 23,252 33,017 - 35,836 - 20,433 279 - JO-LIN MANOR RANCH AD#9 80,014 264,763 - 303,432 - 41,345 280 - LB CREEK SHOP CENT ER AD" 10 36,390 72,063 - 69,186 - 39,267 281 - MEADOWLANDS AD# 11 (99,979) 654,506 - 595,723 - (41,196) 282 -MISSION ESTATES AD#12 95,458 192,769 - 194,841 - 93,386 283 - SOMERSET PARK AD#13 25,318 56,689 - 69,061 - 12,946 284 - NORTHGATE @ REGENCY AD# 12 130,977 439,863 - 566,776 - 4,064 285 -MAGNOLIA GROVE AD# 15 13,609 19,462 - 21,913 - 11,158 286 -SENIOR VILLAGES AD#16 9,908 22,782 - 22,455 - 10,235 287 - STONE CREEK VILLAGE AD#17 347,054 955,208 - 1,025,935 - 276,327 288 - RAIL TRAIL CORDOR 129,021 185,008 - 143,421 - 170,608 289-TALBOTT PARK AD# 19 79,583 135,609 - 133,587 - 81,605 290 - POLICE CFD 2002-01 FUND 2,211,948 1,194,525 - 1,106,171 - 2,300,302 291 - FIRE CFD 2002-01 FUND 622,786 1,141,318 - 1,469,515 - 294,589 293 - HOME PI HOUSING REHAB 1,090,804 36,750 - - - 1,127,554 294 - NSP PROGRAM INCOME 8,500 70,000 - 70,000 - 8,500
295 - REPAIR & DEMOLITION 18,514 - - - - 18,514
296 - PLHA GRANT 23,777 218,000 - 200,000 - 41,777
297 - THE VILLAS PARK FUND 237,520 94,000 - - - 331,520 303 -TRAFFIC MITIGATION 179,370 - - - - 179,370
304 - CITY HALL FUND 1,765,634 79,430 - 1,613,915 - 231,149 306 - CORPORATION YARD 204,780 15,000 - 218,000 - 1,780 322 - EMERGENCY OPERATIONS CENTER 5,559,116 158,268 2,500,000 10,000,000 - (1,782,616) 323 - POLICE STATION - - - - - -
501 - WATER FUND 72,242,556 10,540,965 - 18,167,948 - 64,615,573 502 - WASTE WATER FUND 60,177,792 9,847,410 - 15,408,822 - 54,616,380 505 - AIRPORT FUND 1,511,921 402,315 - 667,089 - 1,247,147 510 - SOLID WASTE FUND 5,111,772 24,204,792 60,000 24,605,597 - 4,770,967 601 - FLEET MAINTENANCE (303,798) 1,535,192 - 1,535,192 - (303,798) 605 - FACILITIES MAINTENANCE 120,122 1,347,557 - 1,347,557 - 120,122 610 - INFORMATION TECHNOLOGY FUND 42,415 1,221,176 - 1,208,176 - 55,415 656 - RETIREE MEDICAL 282,166 1,934,738 - 1,921,738 - 295,166 253,068.264 119,530,127 3,110,124 162,470,995 3,110,124 210,127,396 727
City of Los Banos
General Fund
Assigned Fund Balance
2026-2027
(A) Projects include relocation of the municipal airport, development of an 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
Description Date
Beginning
Balance
2026-27
Revenues
2026-27
Transfer In
2026-27
Expenditures
2026-27
Transfer Out
Ending
Balance
Community Econ Development A $ 150,000 $ $ 393,050 $ 543,050 $ $ Streets & Roads B $ 2,500,000 $ $ $ 2,500,000 $ $
Homeless C $ 500,000 $ $ $ $ $ 500,000
Park Development D $ 1,000,000 $ $ $ $ $ 1,000,000
CalPERS E $ 2,000,000 $ $ $ $ $ 2,000,000
Fiscal Stability F $ 8,177,945 $ $ 157,074 $ $ $ 8,335,019 Estimated Ending Fund Balance $14,327,945 $ $ 550,124 $ 3,043,050 $ $11,835,019 728
City of Los Banos
General Fund
Committed Fund Balance
2026-2027
Description
Beginning 2026-27 2026-27 Ending
Balance Revenues Expenditures Balance
Design Service Center $ 8,000,000 $ - $ 8,000,000 $
$ 8,000,000 $ - $ 8,000,000 $
729
City of Los Banos
Interfund Transfers
2026-2027
S 1,035,000 $ 1,980,882 $ 2,881,863 $ 2,560,000
Account Number Description
2023-2024
Actual
2024-2025
Actual
2025-2026
Estimated
2026-2027
Pro posed
100-000-499-000 Transfer In - 1,454,146 - -
237-000-499-000 Transfer In - - - -
250-000-499-000 Transfer In - - 2,881,863 -
281-000-499-000 Transfer in 150,000 225,000 - -
289-000-499-000 Transfer In 110,000 - - -
296-000-499-000 Transfer In - 12,000 - -
322-000-499-000 Transfer In - - - 2,500,000
323-000-499-000 Transfer In 775,000 - - -
501-000-499-000 Transfer In - 289,736 - -
510-000-499-000 Transfer in - - - 60,000
$ 1,035,000 $ 1,980,882 $ 2,881,863 $ 2,560,000
100-498-000-000 Transfer Out 260,000 237,000 - 60,000
203-498-000-000 Transfer Out - 289,736 - -
206-498-000-000 Transfer Out - 556,000 - -
238-498-000-000 Transfer Out - - - 1,000,000
243-498-000-000 Transfer Out - - - 1,500,000
245-498-000-000 Transfer Out 775,000 - - -
251-498-000-000 Transfer Out - - 3,183 -
253-498-000-000 Transfer Out - - 3,392 -
255-498-000-000 Transfer Out - - 394 -
256-498-000-000 Transfer Out - - 1,182,093 -
257-498-000-000 Transfer Out - - 29,951 -
258-498-000-000 Transfer Out - - 2,160 -
259-498-000-000 Transfer Out - - 143 -
297-498-000-000 Transfer Out - - 1,660,547 -
323-498-000-000 Transfer Out - 898,146 - -
730
City of Los Banos
Expenditure History By Fund
2026-2027
Fund
2023-2024
Actual
2024-2025
Actual
2025-2026
Estimated
2026-2027
Proposed
100 - GENERAL FUND 22,944,346 23,967,899 25,627,427 40,416,944 101 - MEASURE H 3,810,005 4,095,546 3,772,278 5,060,502 Special Revenue Funds
200 - MOVIE NIGHT FUND - - - 4,550
202 - CITY HALL ADMIN FUND 101,048 40,573 40,000 86,671 203 - RESTITUTION FUND 4,238 289,736 - -
204 - PREVENTION UNDERAGE 535 1,556 2,000 2,000
206 - ARPA FUNDING 1,440,282 4,042,871 1,553,028 -
207 - RSTP EXCHANGE FUND 1,119,292 570,048 347,933 972,757 208 - GENERAL GOVERNMENT FUND - - - 176,252
212 - PEG FRANCHISE FUND - 5,996 400,000 -
214 - TRANSPORTATION EXPENDITURE PLAN 2,516,969 547,887 280,000 4,615,000 215 - GAS TAX 2105 FUND 2,378,947 2,283,303 2,143,196 4,550,000 220 - LOCAL TRANSPORTATION - 357,168 500,000 400,000
229 - REGIONAL TRANS PROJECTS 920,340 2,377,564 3,500,000 900,000 230 - TRAFFIC IMPACT FUND 895,409 292,111 411,500 226,700 233 - LAMOGLIA IMPACT FUND 95,620 132,899 284,263 270,000 235 - ASSET FORFEITURE FUND - - - 27,000
236 - POLICE AUGMENTATION FUND 799,287 1,641,391 2,280,090 2,870,326 237 - SLESF COPS PROGRAM 225,091 196,093 145,000 185,762 238 - FIRE AUGMENTATION FUND 1,491,509 1,613,485 2,247,843 3,348,975 240 - JAG - EDWARD BYRNE GRANT - - - -
243 - FIRE CAPITAL IMPROVEMENT FUND 593,447 - 245,512 1,881,333 244 - COMMUNITY CENTER FEE 11,614 161,126 28,042 15,000 245 - PD CAPITAL IMPROVEMENT FUND 1,108,803 525,507 364,785 321,192 246 - TRAFFIC SAFETY FUND 70,977 64,547 18,033 28,527
250 - LB PARK IMPACT FUND 640,116 544,327 1,743,458 4,185,000 251 - MISSION VILLAGE NORTH - - 3,183 -
252 - PUBLIC FACILITIES FUND - - - 38,077
253 - REGENCY PARK ESTATES - - 3,392 -
255 -VINEYARD PARK FUND - - 394 -
256 - MEADOWLANDS PARK - - 1,182,093 -
257 - MISSION ESTATES PARK - - 29,951 -
258 - STONE CREEK PARK FUND - - 2,160 -
259 - ORCHARD TERRACE PARK - - 143 -
260 - SUNRISE RANCH PARK 90,031 1,282,659 38,000 -
261 - SHAUNESSY VILLAGE 20,464 493,986 444,640 -
264 - ENCAMPMENT RESOLUTION FUND - 264,028 3,193,333 7,693,000 265 - ALLIANCE HOUSING FUND - - 165,025 2,084,975
271 - RANCHWOOD ESTATES AD#1 658,845 792,958 623,227 839,909 272 - CRESTHILLS AD#2 102,592 143,406 114,902 403,831
273 - LOS BANOS GARDENS AD#3 163,136 216,594 293,989 268,789 274 - COLLEGE GREEN ESTATES AD#4 139,602 150,066 275,630 266,313 275 - ORCHARD TERRACE AD#5 86,978 86,556 137,574 131,350 276-ST. FRANCIS ESTATES AD#6 32,243 48,827 61,853 38,375 277 - VALLEY MEADOWS AD#7 14,608 24,000 40,672 35,836
279-JO-LIN MANOR RANCH AD#9 187,937 348,903 199,183 303,432 280 - LB CREEK SHOP CENTER AD#10 47,736 52,245 101,036 69,186 281 - MEADOWLANDS AD#1 1 324,650 494,033 517,414 595,723 282 - MISSION ESTATES AD#12 156,020 142,988 205,804 194,841 283 - SOMERSET PARK AD#13 35,786 47,277 69,578 69,061
731
City of Los Banos
Expenditure History By Fund
2026-2027
Fund
2023-2024
Actual
2024-2025
Actual
2025-2026
Estimated
2026-2027
Proposed
284 - NORTHGATE @ REGENCY AD# 12 264,556 534,715 346,843 566,776 285 -MAGNOLIA GROVE AD#15 12,166 12,546 16,533 21,913
286 - SENIOR VILLAGES AD«16 15,425 17,032 26,435 22,455 287 - STONE CREEK VILLAGE AD# 17 592,751 648,353 569,101 1,025,935 288 - RAIL TRAIL CORRIDOR #18 64,262 89,041 103,925 143,421 289-TALBOTT PARK AD#19 74,750 103,965 113,161 133,587
290 -POLICE CFD 2002-01 FUND 679,819 704,313 710,922 1,106,171 291 - FIRE CFD 2002-01 FUND 785,600 948,767 1,104,756 1,469,515 294 - NSP PROGRAM INCOME 3,979 117,869 72,000 70,000
296 - PLHA GRANT - 140,377 180,000 200,000
297 - THE VILLAS PARK FUND - 446,294 1,660,547 -
$ 18,967,454 $ 24,039,986 $ 29,142,082 $ 42,859,516
Capital Projects Funds
304 - CITY HALL FUND 246,557 385,327 - 1,613,915
306 - CORPORATION YARD 545,659 21,000 225,121 218,000
322 - EMERGENCY OPERATIONS CENTER 36,856 212,161 77,850 10,000,000 323 - POLICE STATION 6,877,833 898,146 - -
$ 7,706,904 $ 1,516,634 $ 302,971 $ 11,831,915
Business Type Funds
501 - WATER FUND 5,871,304 6,335,659 7,985,058 18,167,948 502 - WASTE WATER FUND 8,702,838 5,209,703 15,240,904 15,408,822 505 - AIRPORT FUND 400,143 433,432 297,811 667,089
510 - SOLID WASTE FUND 8,481,807 6,929,692 8,201,142 24,605,597 $ 23,456,092 $ 18,908,486 $ 31,724,915 $ 58,849,456
Internal Serivce Funds
601 - FLEET MAINTENANCE 1,421,154 922,547 1,192,701 1,535,192 605 - FACILITIES MAINTENANCE - 740,229 1,054,934 1,347,557 610 - INFORMATION TECHNOLOGY FUND 390,412 352,784 474,619 1,208,176 656 - RETIREE MEDICAL 1,571,519 1,894,969 1,921,738 1,921,738 S 3,383,084 $ 3,910,529 $ 4,643,992 $ 6,012,663
Report Total: $ 80,267,886 $ 76,439,079 $ 95,213,664 $ 165,030,995 732
City of Los Banos
Expenditures by Type
2026-2027
Maintenance
Fund Department Description Requested
100 410

GENERAL FUND
Administration
Personnel Services 1,289,850
100 410 Supplies & Services 900,266
100 410 Capital Outlay 8,496,598
100 495 Contingency 250,000
100 498 Transfer Out 60,000
100 419
Total
Community Economic Development
Personnel Services
$ 10,996,714
1,766,521
100 419 Supplies & Services 1,937,831
100 419 Capital Outlay 420,000
100 421
Total
Police
Personnel Services
$ 4,124,352
11,326,928
100 421 Supplies & Services 1,975,365
100 421 Capital Outlay 451,907
100 422
Total
Fire
Personnel Services
$ 13,754,200
1,895,513
100 422 Supplies & Services 957,192
100 422 Capital Outlay 176,200
100 424
Total
Building
Personnel Services
$ 3,028,905
50,521
100 424 Supplies & Services 1,004,165
100 426
Total
Engineering
Personnel Services
$ 1,054,686
354,227
100 426 Supplies & Services 261,459
100 429
Total
Code Enforcement
Personnel Services
$ 615,686
530,347
100 429 Supplies & Services 230,956
100 429 Capital Outlay 12,777
100 431
Total
Street
Personnel Services
$ 774,080
1,659,783
100 431 Supplies & Services 978,816
100 431 Capital Outlay 6,175,350
100 431 Charge Ins - Outs (6,313,949)
100 451
Total
Recreation
Personnel Services
$ 2,500,000
545,043
100 451 Supplies & Services 717,152
Total $ 1,262,195
733
City of Los Banos
Expenditures by Type
2026-2027
Transportation Expenditure Plan
Fund Department Description Requested
100 452 Personnel Services 1,830,601
100 452 Supplies & Services 1,213,261
100 452 Capital Outlay 576,067
100 452 Charge Ins - Outs (1,313,803)
Total $ 2,306,126
TOTAL GENERAL FUND $ 40,416,944

MEASURE II
Police
101 421 Personnel Services 1,467,731
101 421 Supplies & Services 247,341
101 421 Capital Outlay 281,223
Total $ 1,996,295
Fire
101 422 Personnel Services 955,662
101 422 Supplies & Services 194,175
101 422 Capital Outlay 293,067
Total $ 1,442,904
Code Enforcement
101 429 Personnel Services 520,604
101 429 Supplies & Services 62,461
101 429 Capital Outlay 37,777
Total $ 620,842
Recreation
101 451 Personnel Services 299,015
101 451 Supplies & Services 358,446
101 451 Capital Outlay 343,000
Total $ 1,000,461
TOTAL MEASURE H 5,060,502

SPECIAL REVENUE FUNDS
Movie Night
200 451 Supplies & Services 4,550
Total $ 4,550
City Hall Admin Charge
202 410 Capital Outlay 86,671
Total $ 86,671
Prevention Underage Drinking
204 421 Supplies & Services 2,000
Total $ 2,000
RSTP Exchange
207 430 Charge In 972,757
Total
General Government Fee
$ 972,757
208 410 Capital Outlay 176,252
Total $ 176,252
734
City of Los Banos
Expenditures by Type
2026-2027
Fund Department Description Requested
214 430 Capital Outlay 4,615,000
Total $ 4,615,000
Gas Tax
215 430 Supplies & Services 100,000
215 430 Capital Outlay 100,000
215 430 Charge In 4,350,000
Total $ 4,550,000
Local Transportation
220 430 Charge in 400,000
Total $ 400,000
Regional Transportation Projects
229 430 Capital Outlay 900,000
Total $ 900,000
Traffic Impact
230 430 Supplies & Services 91,700
230 430 Capital Outlay 135,000
Total $ 226,700
Lamoglia Impact
233 430 Capital Outlay 270,000
Total $ 270,000
Asset Forfeiture
235 421 Capital Outlay 27,000
Total $ 27,000
Police Augmentation
236 421 Personnel Services 1,377,658
236 421 Supplies & Services 239,909
236 421 Capital Outlay 542,177
236 421 Debt Service 710,582
Total $ 2,870,326
SLESF COPS Program
237 421 Personnel Services 178,647
237 421 Supplies & Services 1,500
237 421 Capital Outlay 5,615
Total $ 185,762
Fire Augmentation
238 422 Personnel Services 1,896,250
238 422 Supplies & Services 170,025
238 422 Capital Outlay 282,700
238 498 Transfer Out 1,000,000
Total $ 3,348,975
Fire Capital Improvement
243 422 Capital Outlay 381,333
243 498 Transfer Out 1,500,000
Total $ 1,881,333
Community Center Fee
244 410 Capital Outlay 15,000
735
City of Los Banos
Expenditures by Type
2026-2027
St. Francis Estates AD#6
Fund Department Description Requested
Total
Police Capital Improvement
$ 15,000
245 421 Capital Outlay
Total
Traffic Safety
$
321,192
321,192
246 421 Personnel Services
Total
Los Banos Park Development
$
28,527
28,527
250 454 Supplies & Services 40,000
250 454 Capital Outlay
Total
Public Facilities
$
4,145,000
4,185,000
252 410 Capital Outlay
Total
Encampment Resolution
$
38,077
38,077
264 419 Supplies & Services 193,000
264 419 Capital Outlay
Total
Alliance Housing
$
7,500,000
7,693,000
265 419 Capital Outlay
Total
Ranchwood AD#1
S
2,084,975
2,084,975
271 458 Supplies & Services 379,942
271 458 Capital Outlay 215,000
271 458 Charge Ins
Total
Cresthills AD#2
$
244,967
839,909
272 458 Supplies & Services 107,157
272 458 Capital Outlay 250,000
272 458 Charge his
Total
Los Banos Gardens AD#3
$
46,674
403,831
273 458 Supplies & Services 152,963
273 458 Charge Ins
Total
College Greens Estates AD#4
$
115,826
268,789
274 458 Supplies & Services 168,438
274 458 Capital Outlay 25,000
274 458 Charge Ins
Total
Orchard Terrace AD#5
$
72,875
266,313
275 458 Supplies & Services 88,971
275 458 Charge Ins
Total $
42,379
131,350
736
City of Los Banos
Expenditures by Type
2026-2027
Fund Department Description Requested
276 458 Supplies & Services 25,203
276 458 Charge Ins
Total
Valley Meadows AD#7
$
13,172
38,375
277 458 Supplies & Services 21,662
277 458 Charge Ins
Total
Jo-Lin Manor Ranch AD#9
$
14,174
35,836
279 458 Supplies & Services 180,249
279 458 Capital Outlay 40,000
279 458 Charge Ins
Total
LB Creek Shopping Center AD#10
$
83,183
303,432
280 458 Supplies & Services 46,422
280 458 Charge Ins
Total
Meadlowlands AD#11
$
22,764
69,186
281 458 Supplies & Services 361,637
281 458 Charge Ins
Total
Mission Estates AD#12
$
234,086
595,723
282 458 Supplies & Services 137,143
282 458 Charge Ins
Total
Somerset Park AD#13
$
57,698
194,841
283 458 Supplies & Services 51,164
283 458 Charge Ins
Total
Northgate @ Rengency AD#14
$
17,897
69,061
284 458 Supplies & Services 205,630
284 458 Capital Outlay 230,000
284 458 Charge Ins
Total
Magnolia Grove AD#15
$
131,146
566,776
285 458 Supplies & Services 16,759
285 458 Charge Ins
Total
Senior Villages AD#16
$
5,154
21,913
286 458 Supplies & Services 13,578
286 458 Charge Ins
Total
Stone Creek Village AD#17
$
8,877
22,455
287 458 Supplies & Services 537,047
287 458 Capital Outlay 280,000
287 458 Charge Ins
Total $
208,888
1,025,935
737
City of Los Banos
Expenditures by Type
2026-2027
Fund Department Description Requested
Rail Trail Corridor AD#18
288 458 Supplies & Services 79,137
288 458 Charge ins 64,284
Total $ 143,421
Talbott Park AD#19
289 458 Supplies & Services 77,768
289 458 Capital Outlay 8,000
289 458 Charge Ins 47,819
Total $ 133,587
Police CFD
290 421 Personnel Services 965,243
290 421 Supplies & Services 80,895
290 421 Capital Outlay 60,033
Total $ 1,106,171
Fire CFD
291 422 Personnel Services 1,239,053
291 422 Supplies & Services 87,262
291 422 Capital Outlay 143,200
Total $ 1,469,515
NSP Program Income
294 463 Supplies & Services 70,000
Total $ 70,000
PLHA Grant
296 463 Supplies & Services 200,000
Total $ 200,000

CAPITAL PROJECTS FUNDS
City Hall
304 410 Capital Outlay 1,613,915
Total $ 1,613,915
Corporation Yard
306 430 Capital Outlay 218,000
Total $ 218,000
Emergency Operations Center
322 422 Capital Outlay 10,000,000
Total $ 10,000,000

BUSINESS TYPE FUNDS
Water
501 410 Personnel Services 1,046,557
501 410 Supplies & Services 580,716
501 410 Capital Outlay 26,533
Total Water Administration $ 1,653,806
501 461 Personnel Services 2,667,857
501 461 Supplies & Services 4,489,735
501 461 Capital Outlay 9,256,550
501 495 Contingency 100,000
738
City of Los Banos
Expenditures by Type
2026-2027
Fund Department Description Requested
Total Water $ 16,514,142
Total Water Fund $ 18,167,948
Wastewater
502 410 Personnel Services 1,044,166
502 410 Supplies & Services 589,759
502 410 Capital Outlay 26,533
Total Wastewater Administration $ 1,660,458
502 432 Personnel Services 1,594,325
502 432 Supplies & Services 977,631
502 432 Capital Outlay 8,201,000
Total Wastewater Collection $ 10,772,956
502 433 Personnel Services 1,079,821
502 433 Supplies & Services 1,597,887
502 433 Capital Outlay 197,700
Total Wastewater Treatment $ 2,875,408
502 495 Contingency $ 100,000
Total Wastewater Fund $ 15,408,822
Airport
505 435 Personnel Services 22,700
505 435 Supplies & Services 436,889
505 435 Capital Outlay 207,500
$ 667,089
Solid Waste & Street Sweeping
510 410 Personnel Services 1,044,166
510 410 Supplies & Services 599,708
510 410 Capital Outlay 26,533
Total Solid Waste Administration $ 1,670,407
510 490 Personnel Services 1,424,486
510 490 Supplies & Services 20,813,824
510 490 Capital Outlay 124,100
510 490 Charge in 472,780
Total Solid Waste Management $ 22,835,190
510 495 Contingency $ 100,000
Total Solid Waste Fund $ 24,605,597

INTERNAL SERVICE FUNDS
Fleet Maintenance
601 480 Personnel Services 559,261
601 480 Supplies & Services 865,931
601 480 Capital Outlay 110,000
Total $ 1,535,192
Facilities Maintenance
605 427 Personnel Services 573,099
605 427 Supplies & Services 401,100
605 427 Capital Outlay 373,358
739
City of Los Banos
Expenditures by Type
2026-2027
Fund Department Description Requested
Total $ 1,347,557
Information Technology
610 410 Personnel Services 336,697
610 410 Supplies & Services 356,479
610 410 Capital Outlay 515,000
Total $ 1,208,176
Retirees' Medical Health
656 415 Personnel Services 1,921,738
Total $ 1,921,738
TOTAL ALL FUNDS $ 165,030,995
740
Revenues
741
City of Los Banos
Revenue History By Fund
2026-2027
Fund
2023-2024
Actual
2024-2025
Actual
2025-2026
Estimated
2026-2027
Proposed
100-GENERALFUND 26,642,556 28,703,913 28,329,802 29,511,695 101 - MEASURE H 3,976,418 4,050,445 4,763,188 5,023,373 Special Revenue Funds
200 - MOVIE NIGHT FUND 203 193 150 -
202 - CITY HALL ADMIN FUND 125,310 151,047 202,750 160,000 203 - RESTITUTION FUND 286,099 1,062 - -
204 - PREVENTION UNDERAGE 1,873 (165) 252 201
206 - ARPA FUNDING 283,418 128,669 - -
207 - RSTP EXCHANGE FUND 687,426 684,061 680,065 685,639 208 - GENERAL GOVERNMENT FUND 28,044 76,150 91,700 83,000 210 - PLANT-A-TREE FUND 29 28 26 -
212 - PEG FRANCHISE FUND 66,145 57,548 201,150 47,000
214 - TRANSPORTATION EXPENDITURE PLAN 1,647,798 1,782,120 1,768,000 1,720,000 215 - GAS TAX 2105 FUND 2,597,844 2,704,836 2,755,508 2,911,830 220 - LOCAL TRANSPORTATION 575,019 32,554 412,003 292,822 229 - REGIONAL TRANSPORTATION PROJECTS 843,627 1,663,704 2,391,275 900,000 230 - TRAFFIC IMPACT FUND 1,753,813 937,203 876,400 800,000 231 - BADGER FLAT PIONEER (IN LEU FEE) - 271,248 621,200 666,023 232 - STORM DRAIN IMPACT FUND 146,975 405,533 444,000 - 233 - LAMOGLIA IMPACT FUND 41,480 33,443 27,700 20,000
234 - MEADOWLANDS IMPACT FUND 6,862 6,525 5,881 -
235 - ASSET FORFEITURE FUND 9,637 1,137 1,000 600
236 - POLICE AUGMENTATION FUND 2,151,470 2,150,447 2,511,556 2,574,823 237 - SLESF COPS PROGRAM 175,582 196,093 200,290 200,234 238 - FIRE AUGMENTATION FUND 2,129,080 2,240,835 2,416,446 2,484,023 243 - FIRE CAPITAL IMPROVEMENT FUND 529,430 297,181 379,748 313,798 244 - COMMUNITY CENTER FEE 84,017 40,018 54,634 31,907
245 - PD CAPITAL IMPROVEMENT FUND 573,387 470,565 621,155 449,925 246 - TRAFFIC SAFETY FUND 54,037 29,169 26,937 40,968
249 - CMAQSR2SSJVAPCDCARB 893 1,012 764 -
250 - LB PARK IMPACT FUND 1,730,355 2,093,357 5,121,863 1,823,952 251 - MISSION VELAGE NORTH 167 159 24 -
252 - PUBLIC FACILITIES FUND 2,630 1,926 1,986 1,625
253 - REGENCY PARK ESTATES 177 168 25 -
255 - VINEYARD PARK FUND 21 20 3 -
256 - MEADOWLANDS PARK 53,684 51,044 7,653 -
257-MISSION ESTATES PARK 1,593 1,513 227 -
258 - STONE CREEK PARK FUND 109 104 16 -
259 - ORCHARD TERRACE PARK 7 7 1 -
260 - SUNRISE RANCH PARK 228,402 45,955 9,300 -
261 - SHAUNESSY VILLAGE 51,677 44,068 19,000 -
262 - CDBG MICRO ENTERPRISE PROGRAM INCOME 1,489 50 42 42 264 - ENCAMPMENT RESOLUTION FUND - 570,449 3,615,785 7,893,000 265 - ALLIANCE HOUSING FUND - - 165,025 2,084,975
271 - RANCHWOOD EST AD#1 658,152 713,231 749,808 824,811 272 - CRESTHILLS AD#2 163,448 180,737 200,952 228,924
273 - LOS BANOS GARDENS AD#3 212,707 235,277 255,712 279,921 274 - COLLEGE GREEN EST ADM 173,433 191,888 214,263 233,648 275 - ORCHARD TERRACE AD#5 95,524 105,618 115,377 126,344 276-ST. FRANCIS ESTATES AD#6 39,205 39,594 38,470 41,849 277 - VALLEY MEADOWS AD#7 25,312 27,985 30,197 33,017
279 - JO-LIN MANOR RANCH AD#9 225,333 238,790 241,062 264,763 280 - LB CREEK SHOP CENTER AD#10 59,140 65,091 66,567 72,063 281-MEADOWLANDS AD#11 490,404 745,930 540,355 654,506
282 - MISSION ESTATES AD#12 167,964 177,809 184,011 192,769 283 - SOMERSET PARK AD#13 43,456 48,964 52,208 56,689
284 - NORTHGATE @ REGENCY AD#12 355,942 378,456 400,203 439,863 742
City of Los Banos
Revenue History By Fund
2026-2027
Fund
2023-2024
Actual
2024-2025
Actual
2025-2026
Estimated
2026-2027
Proposed
285 -MAGNOLIA GROVE AD#15 14,788 16,347 17,837 19,462
286 - SENIOR VILLAGES AD#16 18,009 19,879 20,928 22,782 287 - STONE CREEK VILLAGE AD#17 556,702 569,002 719,006 955,208 288 - RAIL TRAIL CORRIDOR #18 78,866 95,854 170,665 185,008 289 - TALBOTT PARK AD#19 211,117 112,610 124,057 135,609 290-POLICE CFD 2002-01 FUND 965,679 1,068,837 1,121,235 1,194,525 291 - FIRE CFD 2002-01 FUND 933,225 1,055,414 1,068,028 1,141,318 293 - HOME PI HOUSING REHAB 35,449 186,152 151,750 36,750 294 - NSP PROGRAM INCOME 58,547 55,377 59,533 70,000
295 - REPAIR & DEMOLITION 797 758 677 ..
296 - PLHA GRANT 1,451 162,409 201,000 218,000
297 - THE VILLAS PARK FUND 267,530 161,497 210,220 94,000 $ 22,721,991 $ 23,824,538 $ 32,585,661 $ 33,708,216
Capital Projects Funds
303 - TRAFFIC MITIGATION 7,721 7,342 6,582 -
304 - CITY HALL FUND 261,622 125,151 151,719 79,430
306 - CORPORATION YARD 85,962 34,675 50,600 15,000
322 - EMERGENCY OPERATIONS CENTER 254,013 235,558 198,385 2,658,268 323 - POLICE STATION 1,294,971 66,154 - -
S 1,904,291 $ 468,879 $ 407,286 $ 2,752,698
Business Type Funds
501 - WATER FUND 10,236,547 12,112,524 10,596,749 10,540,965 502 - WASTE WATER FUND 10,104,694 10,432,726 10,740,691 9,847,410 505 - AIRPORT FUND 310,612 404,729 298,414 402,315
510 - SOLID WASTE FUND 7,499,151 7,903,635 7,944,215 24,264,792 $ 28,151,004 $ 30,853,614 $ 29,580,069 $ 45,055,482
Internal Serivce Funds
601 - FLEET MAINTENANCE 1,337,005 1,262,422 1,193,201 1,535,192 605 - FACILITIES MAINTENANCE - 860,351 1,054,934 1,347,557 610 - INFORMATION TECHNOLOGY FUND 419,700 454,311 549,456 1,221,176 656 - RETIREE MEDICAL 1,584,866 1,900,813 1,936,138 1,934,738 $ 3,341,572 $ 4,477,898 $ 4,733,729 $ 6,038,663
Report Total: S 86,737,830 $ 92,379,287 $ 100,399,734 S 122,090,127 743
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
Fund: 100 - GENERAL FUND
100-000-311-010 Property Taxes - SecCur 5,550,819 5,818,563 6,287,844 6,727,993 100-000-311-011 Sb 813 Supplemental Taxes 123,914 99,764 130,184 139,297 100-000-311-015 Property Taxes-Unsecured 414,324 483,932 530,233 567,349 100-000-311-018 Property Taxes-RDA pass thru 898,050 1,273,075 1,423,049 1,522,662 100-000-311-035 Property Tax In Lieu Vlf 4,435,411 4,687,700 4,969,820 5,218,311 100-000-312-010 Transient Occupancy 466,191 507,896 473,539 497,216 100-000-313-010 Sales & Use Tax 6,418,402 6,316,524 6,494,785 6,689,628 100-000-313-020 Sales & Use Tax-Prop 172 198,107 197,246 202,706 208,788 100-000-317-010 Documentary Stamp Tax 164,381 190,272 155,000 165,850 Taxes 18,669,599 19,574,970 20,667,160 21,737,094
100-000-321-010 Business Licenses 157,392 158,845 162,000 163,000 100-000-321-015 Bus. Lie. TransferDuplic - - 10 -
100-000-322-010 Permits 1,491,603 1,298,718 1,474,260 1,474,260 100-000-322-012 Encroachment Fees 21,243 22,569 22,102 22,102 100-000-322-060 Animal Licenses 9,441 6,685 9,822 10,117 100-000-322-065 Animal SpayNeuter Fees 300 340 450 464
100-000-322-070 Bicycle License 4 5 - -
100-000-322-075 False Alarm Fee 28,350 36,275 54,300 55,929 Licenses & Permits 1,708,333 1,523,437 1,722,944 1,725,871 100-000-331-010 Federal Grant - 7,519 - 396,836
100-000-334-010 State Grant - 36,438 1,876 60,000
100-000-334-011 State Funded Police Training - - - -
100-000-334-012 Fire Fighting Reimbursed 40,027 149,778 - 85,000 100-000-334-018 State Mandate Reimbursement 156,199 80,002 75,000 75,000 100-000-335-010 Hoptr Home Owners Property 38,063 39,859 40,106 41,309 100-000-335-050 Motor Vehicle In Lieu Tax 58,484 74,766 72,497 76,122 100-000-339-010 Other Grants 128,787 96,500 123,624 -
Shared Revenue 421,559 484,863 313,103 734,268
100-000-318-020 Franchise Fee 674,758 655,860 682,735 703,217 100-000-341-010 Admin Service Charge 121,418 136,409 135,000 139,050 100-000-341-016 Workman's Comp Receipts 74,543 99,568 142,000 142,000 100-000-341-025 Notary Fees 375 150 350 350
100-000-341-031 Subdiv Eng Review Inspection 378,737 325,967 310,000 330,000 100-000-341-032 Zoning & Planning 191,246 271,435 133,000 32,500 100-000-341-033 Reinspection Fee (433) (288) 2,500 2,500 100-000-341-034 Fire-Building Plan Check Fee 115 124 1,000 1,000 100-000-341-035 Building Plan Check Fees 236,125 247,556 275,000 275,000 100-000-341-036 Plan Admin Fees 15,760 17,400 14,000 18,000 100-000-341-039 General Plan Maint Fee 70,427 68,058 74,000 71,000 744
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
100-000-341-040 Xerox Copies 65 51 52 52
100-000-342-010 Special Police Services 83,251 76,217 42,500 42,500 100-000-342-015 Anima! Impound Fee 20,579 15,627 15,000 15,000 100-000-342-016 Police Dept Report Fee 18,421 18,970 18,325 18,325 100-000-342-017 Live Scan Fee 26,762 25,817 26,000 26,000 100-000-342-030 Fire Inspection Fees 29,179 33,069 30,000 30,000 100-000-342-040 First Responder Fee 7,210 3,054 5,000 5,000 100-000-342-060 School Police Grants 520,400 527,045 528,747 528,747 100-000-346-016 Return Check Fee 210 420 210 210
100-000-347-011 Recreation Programs 182,430 197,240 190,000 190,000 100-000-347-013 Senior Citizen Activities 10,504 7,469 7,892 7,800 100-000-347-015 Special Rec Functions 3,988 8,265 8,129 8,000 100-000-348-010 Weed Abatement 4,303 14,930 5,000 5,000 100-000-348-027 Tree Inspection 5,422 4,779 5,250 5,250 Charges for Services 2,675,797 2,755,192 2,651,690 2,596,501 100-000-351-010 Parking Fees 20,862 8,578 17,500 17,500 100-000-351-011 Admin Cit Fees 221,864 121,916 150,000 150,000 100-000-351-012 Fees, Fines & Forfeitures 45,532 31,304 47,000 47,000 Fines & Fees 288,258 161,798 214,500 214,500
100-000-361-010 Interest Earnings 1,440,913 1,376,569 1,250,000 1,250,000 100-000-362-010 GainValue on Investment GASB 123,680 51,611 - - 100-000-363-010 Rentals - Buildings 85,683 30,518 88,708 89,000 100-000-363-011 Recreation Rentals 107,383 100,231 107,000 100,000 100-000-363-015 Rental - Land 774,616 810,415 810,415 810,415 100-000-363-020 Comm Center Grand Room 48,575 37,470 42,000 42,000 100-000-363-030 Comm Cntr Multi Purpose Rental 2,385 3,488 6,900 6,000 100-000-363-050 Comm Center Meeting Rm 1,870 1,000 1,200 1,200 100-000-363-070 Digital Sign Advertising 10,995 10,398 12,800 11,600 100-000-363-090 Comm Cntr Other Rentals 1,250 - 500 2,500 100-000-365-010 Contributions & Donations 14,733 7,460 9,282 9,746 100-000-365-012 Recreation Contributions 350 1,593 1,100 1,000 Interest & Income 2,612,433 2,430,751 2,329,905 2,323,461 100-000-390-010 Mise Revenues 96,438 82,646 82,000 65,000 100-000-390-020 Refunds 16,556 91,662 15,000 15,000
100-000-390-040 Insurance Proceeds 114,537 119,697 329,000 100,000 100-000-392-010 Sale-General Fixed Assets 39,045 24,751 4,500 - 100-000-499-000 Transfer In - 1,454,146 - -
Miscellaneous 266,576 1,772,902 430,500 180,000
Total: 26.642.556 28.703.913 28.329.802 29 511695
Fund: 101 - MEASURE H
101-000-313-011 Sales Tax-Measure H 3,954,028 3,923,024 4,506,188 4,641,373 745
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
101-000-339-010 Other Grants - - - 125,000
101-000-361-010 Interest Earnings 4,793 101,992 257,000 257,000 101-000-362-010 Gain/V: alue On Invest GASB - 9,134 ■ - 101-000-390-010 Mise Revenue 17,597 16,294 - -
Total: 3,976,418 4,050,445 4,763,188 5,023,373
Fund: 200 - MOVIE NIGHT FUND
200-000-361-010 Interest Earnings 189 186 150 -
200-000-362-010 GainValue on Investment GASB 14 7 - -
Total: 203 193 150 -
Fund: 202 - CITY HALL ADMIN FUND
202-000-348-010 Admin Service Charge 93,473 119,172 162,000 120,000 202-000-361-010 Interest Earnings 29,641 30,715 40,750 40,000 202-000-362-010 GainValue on Investment GASB 2,196 1,161 - - Total: 125,310 151,047 202,750 160,000
Fund: 203 - RESTITUTION FUND
203-000-390-010 Mise Revenues 286,099 1,062 - -
Total: 286,099 1,062 - -
Fund: 204 - PREVENTION UNDERAGE
204-000-342-060 Underage Drinking Fines 1,500 (500) - - 204-000-361-010 Interest Earnings 348 324 252 201
204-000-362-010 GainValue on Investment GASB 25 11 - -
Total: 1,873 (165) 252 201
Fund: 206 - ARPA FUNDING
206-000-361-010 Interest Earnings 265,360 128,669 - -
206-000-362-010 GainValue on Investment GASB 18,057 - - - Total: 283,418 128,669 -
Fund: 207 - RSTP EXCHANGE FUND
207-000-334-010 State Grant 641,641 652,215 668,065 675,639 207-000-361-010 Interest Earnings 43,895 30,174 12,000 10,000 207-000-362-010 GainValue on Investment GASB 1,890 695 - - 207-000-390-010 Mise Revenues - 978 - -
Total: 687,426 684,061 680,065 685,639
Fund: 208 - GENERAL GOVERNMENT
208-000-348-010 General Govt Impact Fee 23,949 70,506 83,000 75,000 208-000-361-010 Interest Earnings 3,777 5,386 8,700 8,000 208-000-362-010 GainValue on Investment GASB 319 258 - - Total: 28,044 76,150 91,700 83,000
746
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
Fund: 210 - PLANT-A-TREE FUND
210-000-361-010 Interest Earnings 27 27 26 -
210-000-362-010 Gain Value on Investment GASB 2 1 - -
Total: 29 28 26 -
Fund: 212 - PEG FRANCHISE FUND
212-000-318-025 PEG Franchise Fee 52,984 44,052 38,450 36,000 212-000-339-010 Other Grants - - 150,000 -
212-000-361-010 Interest Earnings 11,866 13,034 12,700 11,000 212-000-362-010 GainValue on Investment GASB 1,295 461 - - Total: 66,145 57,548 201,150 47,000
Fund: 214 - TRANSPORTATION EXPENDITURE PLAN
214-000-335-010 Local Trans Funds 1,198,352 1,278,826 1,300,000 1,350,000 214-000-335-011 Trans Exp Funds-20% Set Aside 299,588 319,707 260,000 270,000 214-000-361-010 Interest Earnings 137,763 176,493 208,000 100,000 214-000-362-010 GainValue on Investment GASB 12,096 7,095 - - Total: 1,647,798 1,782,120 1,768,000 1,720,000
Fund: 215 - GAS TAX 2105 FUND
215-000-331-010 Federal Grant - - - 88,530
215-000-335-013 Motor Veh Fuel Tax-2103 430,698 453,012 468,584 478,030 215-000-335-015 Motor Veh Fuel Tax-2105 287,228 294,606 314,174 319,650 215-000-335-016 Motor Veh Fuel Tax-2106 136,005 140,507 142,286 144,725 215-000-335-017 Motor Veh Fuel Tax-2107 388,789 390,821 419,895 427,445 215-000-335-018 Motor Veh Fuel Tax-2107.5 6,000 6,000 6,000 6,000 215-000-335-020 Motor Veh Fuel Tax-Road Maint 1,221,839 1,294,022 1,294,069 1,371,950 215-000-361-010 Interest Earnings 117,202 121,994 110,000 75,000 215-000-362-010 GainValue on Investment GASB 9,604 3,261 - - 215-000-390-010 Mise Revenues 479 613 500 500
Total: 2,597,844 2,704,836 2,755,508 2,911,830
Fund: 220 - LOCAL TRANSPORTATION
220-000-335-010 Local Trans Funds 543,098 - 390,803 282,822 220-000-361-010 Interest Earnings 29,102 31,738 21,200 10,000 220-000-362-010 GainValue on Investment GASB 2,819 816 - - Total: 575,019 32,554 412,003 292,822
Fund: 229 - REGIONAL TRANSPORTATION PROJECTS
229-000-331-010 Federal Grant 490,655 34,246 2,300,000 480,000 229-000-334-010 State Grant 352,972 1,318,878 91,000 -
229-000-390-010 Mise Revenues - 310,580 275 420,000
Total: 843,627 1,663,704 2,391,275 900,000
747
City of Los Banos
Revenue Detail by Fund
2026-2027
2023-2024 2024-2025 2025-2026 2026-2027
Account Number Description Total Activity Total Activity Estimate Proposed Fund: 230 - TRAFFIC IMPACT FUND
230-000-331-010 Federal Grant 585,421 25,381 - -
230-000-349-020 Traffic Impact Fee 660,824 414,454 420,000 400,000 230-000-361-010 Interest Earnings 470,178 480,264 456,400 400,000 230-000-362-010 GainValue on Investment GASB 35,233 17,103 - - 230-000-390-010 Mise Revenues 2,156 - - -
Total: 1,753,813 937,203 876,400 800,000
Fund: 231 - BADGER FLAT PIONEER (IN LIEU FEE)
231-000-349-010 Traffic Impact Fee - 268,202 600,000 646,023 231-000-361-010 Interest Earnings - 2,647 21,200 20,000 231-000-362-010 GainValue on Investment GASB - 399 - -
Total: - 271,248 621,200 666,023
Fund: 232 - STORM DRAIN IMPACT FUND
232-000-349-030 Storm Drain Fees 121,048 371,457 400,000 - 232-000-361-010 Interest Earnings 23,953 32,576 44,000 - 232-000-362-010 GainValue on Investment GASB 1,975 1,501 - - Total: 146,975 405,533 444,000 -
Fund: 233 - LAMOGLIA IMPACT FUND
233-000-361-010 Interest Earnings 38,800 32,365 27,700 20,000 233-000-362-010 GainValue on Investment GASB 2,681 1,078 - - Total: 41,480 33,443 27,700 20,000
Fund: 234 - MEADOWLANDS IMPACT FUND
234-000-361-010 Interest Earnings 6,394 6,300 5,881 -
234-000-362-010 GainValue on Investment GASB 468 225 - - Total: 6,862 6,525 5,881 -
Fund: 235 - ASSET FORFEITURE FUND
235-000-331-010 Federal Grant 1,946 - - -
235-000-342-050 Asset Forfeiture - - - -
235-000-361-010 Interest Earnings 886 1,098 1,000 600
235-000-362-010 GainValue on Investment GASB 72 39 - -
235-000-392-010 Sale-General FixedAssets 6,733 - - -
Total: 9,637 1,137 1,000 600
Fund: 236 - POLICE AUGMENTATION FUND
236-000-313-050 Sales Tax-Measure P 1,979,744 1,961,841 2,252,580 2,320,160 236-000-361-010 Interest Earnings 158,545 182,357 254,663 254,663 236-000-362-010 GainValue on Investment GASB 13,181 6,249 - - 748
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
236-000-390-010 Mise. Revenues - - 4,313 -
Total: 2,151,470 2,150,447 2,511,556 2,574,823
Fund: 237 - SLESF COPS PROGRAM
237-000-334-010 State Grant 175,550 194,917 200,000 200,000 237-000-361-010 Interest Earnings 32 1,175 290 234
237-000-499-000 Transfer In - - - -
Total: 175,582 196,093 200,290 200,234
Fund: 238 - FIRE AUGMENTATION FUND
238-000-313-050 Sales Tax-Measure P 1,979,744 1,961,841 2,252,585 2,320,162 238-000-361-010 Interest Earnings 119,896 136,146 163,861 163,861 238-000-362-010 GainValue on Investment GASB 9,728 4,688 - - 238-000-390-010 Mise Revenues 19,711 138,160 - -
Total: 2,129,080 2,240,835 2,416,446 2,484,023
Fund: 240 - JAG - EDWARD BYRNE GRANT
240-000-3 31-010 Federal Grant - - - -
Total: - - - -
Fund: 243 - FIRE CAPITAL IMPROVEMENT FUND
243-000-342-035 Fire Capital Improvement 205,863 207,887 300,000 250,000 243-000-361-010 Interest Earnings 103,509 86,053 79,748 63,798 243-000-362-010 GainValue on Investment GASB 7,804 3,242 - - 243-000-390-010 Mise Revenues 224 - - -
243-000-392-010 Sale of Fixed Assets 212,029 - - -
Total: 529,430 297,181 379,748 313,798
Fund: 244 - COMMUNITY CENTER FEE
244-000-349-020 Community Center Fee 69,079 28,011 46,000 25,000 244-000-3 61-010 Interest Earnings 13,846 11,674 8,634 6,907 244-000-362-010 GainValue on Investment GASB 1,092 334 - - Total: 84,017 40,018 54,634 31,907
Fund: 245 - PD CAPITAL IMPROVEMENT FUND
245-000-342-025 Police Capital Improvement 530,888 430,097 590,000 425,000 245-000-361-010 Interest Earnings 36,888 29,211 31,155 24,925 245-000-362-010 GainValue on Investment GASB 2,492 961 - - 245-000-392-010 Sale of Fixed Assets 3,119 10,296 - -
Total: 573,387 470,565 621,155 449,925
Fund: 246 - TRAFFIC SAFETY FUND
246-000-334-010 State Grant 32,221 16,339 18,032 31,968 749
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
246-000-342-018 Auto Impound Fee 12,303 9,161 6,600 7,000 246-000-361-010 Interest Earnings 4,894 3,580 2,305 2,000 246-000-362-010 Gain Value on Investment GASB 288 90 - - 246-000-392-010 Sale-General Fixed Assets 4,331 - - -
Total: 54,037 29,169 26,937 40,968
Fund: 249 - CMAQSR2SSJVAPCDCARB
249-000-361-010 Interest Earnings 832 825 764 -
249-000-362-010 GainValue on Investment GASB 61 29 - -
249-000-392-010 Sales-FixedAssets - 158 - -
Total: 893 1,012 764 -
Fund: 250 - LB PARK IMPACT FUND
250-000-334-010 State Grant 147,807 431,720 - 177,952
250-000-347-080 Park Development Fees 1,128,755 1,056,267 1,500,000 1,100,000 250-000-347-085 Land Dedication Fees 81,844 220,266 370,000 250,000 250-000-361-010 Interest Earnings 345,518 370,843 370,000 296,000 250-000-362-010 GainValue on Investment GASB 26,430 14,261 - - 250-000-390-010 Mise Revenues - - - -
250-000-499-000 Transfer In - - 2,881,863 -
Total: 1,730,355 2,093,357 5,121,863 1,823,952
Fund: 251 - MISSION VILLAGE NORTH
251-000-361-010 Interest Earnings 156 153 24 -
251-000-362-010 GainValue on Investment GASB 11 5 - -
Total: 167 159 24 -
Fund: 252 - PUBLIC FACILITIES FUND
252-000-349-020 Public Facility Impact Fe 961 311 506 225 252-000-361-010 Interest Earnings 1,554 1,560 1,480 1,400 252-000-362-010 GainValue on Investment GASB 115 56 - - Total: 2,630 1,926 1,986 1,625
Fund: 253-REGENCY PARK ESTATES
253-000-361-010 Interest Earnings 165 162 25 -
253-000-362-010 GainValue on Investment GASB 12 6 - -
Total: 177 168 25 -
Fund: 255 - VINEYARD PARK FUND
255-000-361-010 Interest Earnings 19 19 3 -
255-000-362-010 GainValue on Investment GASB 1 1 - -
Total: 21 20 3 -
750
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
Fund: 256 - MEADOWLANDS PARK
256-000-361-010 Interest Earnings 50,021 49,287 7,653 - 256-000-362-010 GainValue on Investment GASB 3,663 1,757 - - Total: 53,684 51,044 7,653 -
Fund: 257 - MISSION ESTATES PARK
257-000-361-010 Interest Earnings 1,484 1,461 227 -
257-000-362-010 GainValue on Investment GASB 109 52 - - Total: 1,593 1,513 227 -
Fund: 258 - STONE CREEK PARK FUND
258-000-361-010 Interest Earnings 102 100 16 -
258-000-362-010 GainValue on Investment GASB 7 4 - -
Total: 109 104 16 -
Fund: 259 - ORCHARD TERRACE PARK
259-000-361-010 Interest Earnings 7 7 1 -
259-000-362-010 GainValue on Investment GASB 1 0 - -
Total: 7 7 1 -
Fund: 260 - SUNRISE RANCH PARK
260-000-347-080 Park Development Fees 145,613 - - -
260-000-347-085 Land Dedication Fees 10,878 - - -
260-000-361-010 Interest Earnings 67,094 40,035 9,300 - 260-000-362-010 GainValue on Investment GASB 4,817 434 - - 260-000-390-010 Mise Revenues - 5,485 - -
Total: 228,402 45,955 9,300 -
Fund: 261 - SHAUNESSY VILLAGE
261 -000-361-010 Interest Earnings 48,156 42,820 19,000 - 261-000-362-010 GainValue on Investment GASB 3,520 1,248 - - Total: 51,677 44,068 19,000 -
Fund: 262 - CDBG MICRO ENTERP PI
262-000-361-010 Interest Earnings 1,486 48 42 42
262-000-362-010 Gain/Value on Investment GASB 4 2 - -
Total: 1,489 50 42 42
Fund: 264 - ENCAMPMENT RESOLUTION FUND
264-000-334-010 State Grant - 264,028 3,193,333 7,693,000 264-000-361-010 Interest Earnings - 288,956 422,452 200,000 264-000-362-010 GainValue on Investment GASB - 17,465 - - 264-000-390-010 MIsc. Revenue - - - -
Total: - 570,449 3,615,785 7,893,000
751
City of Los Banos
Revenue Detail by Fund
2026-2027
2023-2024 2024-2025 2025-2026 2026-2027
Account Number Description Total Activity Total Activity Estimate Proposed Fund: 265 - ALLIANCE HOUSING FUND
265-000-339-010 Other Grants - - 165,025 2,084,975
265-000-361-010 Interest Earnings - - - -
Total: - - 165,025 2,084,975
Fund: 271 - RANCHWOOD ESTATES AD#1
271-000-355-020 Landscape & Lighting 646,477 701,259 744,808 820,811 271-000-361-010 Interest Earnings 10,373 11,606 5,000 4,000 271-000-362-010 Gain Value on Investment GASB 1,302 365 - - Total: 658,152 713,231 749,808 824,811
Fund: 272 - CRESTHILLS AD#2
272-000-355-020 Landscape & Lighting 156,829 172,539 194,952 223,924 272-000-361-010 Interest Earnings 5,989 7,877 6,000 5,000 272-000-362-010 GainValue on Investment GASB 631 320 - - Total: 163,448 180,737 200,952 228,924
Fund: 273 - LOS BANOS GARDENS AD#3
273-000-355-020 Landscape & Lighting 207,864 228,986 251,912 277,421 273-000-361-010 Interest Earnings 4,317 6,051 3,800 2,500 273-000-362-010 GainValue on Investment GASB 526 239 - - Total: 212,707 235,277 255,712 279,921
Fund: 274 - COLLEGE GREEN EST ADM
274-000-355-020 Landscape & Lighting 167,694 184,493 208,463 229,648 274-000-361-010 Interest Earnings 5,154 7,112 5,800 4,000 274-000-362-010 GainValue on Investment GASB 585 283 - - Total: 173,433 191,888 214,263 233,648
Fund: 275 - ORCHARD TERRACE AD#5
275-000-355-020 Landscape & Lighting 93,998 103,417 113,777 125,344 275-000-361-010 Interest Earnings 1,333 2,108 1,600 1,000 275-000-362-010 GainValue on Investment GASB 193 92 - - Total: 95,524 105,618 115,377 126,344
Fund: 276 - ST. FRANCIS ESTATES AD#6
276-000-355-020 Landscape & Lighting 36,970 36,970 36,970 40,849 276-000-361-010 Interest Earnings 2,041 2,524 1,500 1,000 276-000-362-010 GainValue on Investment GASB 193 100 - - Total: 39,205 39,594 38,470 41,849
752
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
Fund: 277 - VALLEY MEADOWS AD#7
277-000-355-020 Landscape & Lighting 24,200 26,627 29,297 32,317 277-000-361-010 Interest Earnings 1,008 1,308 900 700
277-000-362-010 GainValue on Investment GASB 104 50 - - Total: 25,312 27,985 30,197 33,017
Fund: 279 - JO-LIN MANOR RANCH AD#9
279-000-355-020 Landscape & Lighting 219,759 235,158 239,862 264,163 279-000-361-010 Interest Earnings 4,976 3,554 1,200 600 279-000-362-010 GainValue on Investment GASB 598 79 - - Total: 225,333 238,790 241,062 264,763
Fund: 280 - LB CREEK SHOP CENTER AD#10
280-000-355-020 Landscape & Lighting 56,807 62,492 64,367 70,863 280-000-361-010 Interest Earnings 2,112 2,491 2,200 1,200 280-000-362-010 GainValue on Investment GASB 221 108 - - Total: 59,140 65,091 66,567 72,063
Fund: 281 - MEADOWLANDS AD#11
281-000-355-020 Landscape & Lighting 339,041 519,047 539,750 653,906 281-000-361-010 Interest Earnings 1,364 1,883 605 600
281-000-499-000 Transfer In 150,000 225,000 - -
Total: 490,404 745,930 540,355 654,506
Fund: 282 - MISSION ESTATES AD#12
282-000-355-020 Landscape & Lighting 164,971 173,236 181,911 191,269 282-000-361-010 Interest Earnings 2,635 4,380 2,100 1,500 282-000-362-010 GainValue on Investment GASB 358 194 - - Total: 167,964 177,809 184,011 192,769
Fund: 283 - SOMERSET PARK AD#13
283-000-355-020 Landscape & Lighting 41,770 46,966 50,708 55,889 283-000-361-010 Interest Earnings 1,530 1,934 1,500 800 283-000-362-010 GainValue on Investment GASB 156 64 - - Total: 43,456 48,964 52,208 56,689
Fund: 284 - NORTHGATE @ REGENCY AD#14
284-000-355-020 Landscape & Lighting 349,530 375,179 399,003 439,263 284-000-361-010 Interest Earnings 5,602 3,193 1,200 600 284-000-362-010 GainValue on Investment GASB 809 84 - - Total: 355,942 378,456 400,203 439,863
753
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
Fund: 285 - MAGNOLIA GROVE AD#15
285-000-355-020 Landscape & Lighting 14,486 15,941 17,537 19,362 285-000-361-010 Interest Earnings 269 386 300 100
285-000-362-010 GainValue on Investment GASB 33 20 - -
Total: 14,788 16,347 17,837 19,462
Fund: 286 - SENIOR VILLAGES AD#16
286-000-355-020 Landscape & Lighting 17,509 19,273 20,378 22,532 286-000-361-010 Interest Earnings 452 581 550 250
286-000-362-010 GainValue on Investment GASB 48 25 - -
Total: 18,009 19,879 20,928 22,782
Fund: 287 - STONE CREEK VILLAGE AD#17
287-000-355-020 Landscape & Lighting 543,789 558,421 714,006 950,708 287-000-361-010 Interest Earnings 11,572 10,219 5,000 4,500 287-000-362-010 GainValue on Investment GASB 1,341 362 - - Total: 556,702 569,002 719,006 955,208
Fund: 288 - RAIL TRAIL CORRIDOR AD#18
288-000-355-020 Landscape & Lighting 77,213 93,469 167,465 184,008 288-000-361-010 Interest Earnings 1,481 2,326 3,200 1,000 288-000-362-010 GainValue on Investment GASB 171 59 - - Total: 78,866 95,854 170,665 185,008
Fund: 289 - TALBOTT PARK AD#19
289-000-355-020 Landscape & Lighting 100,698 110,774 121,857 134,109 289-000-361-010 Interest Earnings 418 1,757 2,200 1,500 289-000-362-010 Gain/Value on Investment GASB - 79 - -
289-000-499-000 Transfer in 110,000 - - -
Total: 211,117 112,610 124,057 135,609
Fund: 290 - POLICE CFD 2002-01 FUND
290-000-319-010 Public Safety Prop Tax 913,720 1,001,479 1,047,010 1,120,300 290-000-361-010 Interest Earnings 47,461 64,740 74,225 74,225 290-000-362-010 GainValue on Investment GASB 4,498 2,618 - - Total: 965,679 1,068,837 1,121,235 1,194,525
Fund: 291 - FIRE CFD 2002-01 FUND
291-000-319-010 Public Safety Prop Tax 913,720 1,001,479 1,047,010 1,120,300 291-000-361-010 Interest Earnings 17,415 24,074 21,018 21,018 291-000-362-010 GainValue on Invest.GASB 2,090 962 - -
291-000-390-010 Mise Revenues - 28,898 - -
Total: 933,225 1,055,414 1,068,028 1,141,318
754
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
Fund: 293 - HOME PI HOUSING REHAB
293-000-331-011 Program Income 300 151,056 115,750 750
293-000-361-010 Interest Earnings 32,750 33,722 36,000 36,000 293-000-362-010 GainValue on Invest.GASB 2,398 1,373 - - Total: 35,449 186,152 151,750 36,750
Fund: 294 - NSP PROGRAM INCOME
294-000-331-011 Program Income 54,687 52,610 58,000 68,474 294-000-361-010 Interest Earnings 2,320 1,842 391 426
294-000-362-010 GainValue on Investment GASB 221 16 - - 294-000-390-010 Mise Revenues 1,320 907 1,142 1,100
Total: 58,547 55,377 59,533 70,000
Fund: 295 - REPAIR & DEMOLITION
295-000-361-010 Interest Earnings 743 732 677 -
295-000-362-010 GainValue on Investment GASB 54 26 - -
Total: 797 758 677 -
Fund: 296 - PLHA GRANT
296-000-334-010 State Grant - 140,377 180,000 200,000
296-000-361-010 Interest Earnings 1,451 9,078 21,000 18,000 296-000-362-010 Gain/Value on Investment GASB - 955 - - 296-000-499-000 Transfer In - 12,000 - -
Total: 1,451 162,409 201,000 218,000
Fund: 297 - THE VILLAS PARK FUND
297-000-347-080 Park Development Fees 166,415 83,207 180,000 75,000 297-000-347-085 Land Dedication Fees 12,432 6,216 14,000 6,000 297-000-361-010 Interest Earnings 82,392 69,601 16,220 13,000 297-000-362-010 GainValue on Investment GASB 6,291 2,472 - - Total: 267,530 161,497 210,220 94,000
Fund: 303 - TRAFFIC MITIGATION
303-000-361-010 Interest Earnings 7,194 7,089 6,582 -
303-000-362-010 GainValue on Investment GASB 527 253 - - Total: 7,721 7,342 6,582 -
Fund: 304 - CITY HALL FUND
304-000-348-020 City Hall Impact Fee 168,565 50,774 88,719 39,430 304-000-361-010 Interest Earnings 87,020 71,976 63,000 40,000 304-000-362-010 GainValue on Investment GASB 6,037 2,401 - - Total: 261,622 125,151 151,719 79,430
755
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
Fund: 306 - CORPORATION YARD
306-000-348-030 Corporation Yard Impact 59,192 17,904 35,000 10,000 306-000-361-010 Interest Earnings 25,598 16,213 15,600 5,000 306-000-362-010 GainValue on Investment GASB 1,173 558 - - Total: 85,962 34,675 50,600 15,000
Fund: 322 - EMERGENCY OPERATIONS CENTER
322-000-334-010 State Grant - - - -
322-000-361-010 Interest Earnings 236,753 227,596 198,385 158,268 322-000-362-010 GainValue on Investment GASB 17,260 7,962 - - 322-000-499-000 Transfer In - - - 2,500,000
Total: 254,013 235,558 198,385 2,658,268
Fund: 323 - POLICE STATION
323-000-361-010 Interest Earnings 519,393 66,154 - -
323-000-390-010 Mise Revenues 578 - - -
323-000-499-000 Transfer In 775,000 - - -
Total: 1,294,971 66,154 - -
Fund: 501 - WATER FUND
501-000-343-010 Water Fees Collected 6,738,613 6,946,805 7,139,430 7,353,613 501-000-343-015 Penalties 166,620 307,388 419,989 432,588 501-000-343-025 Water Connection Fee 787,934 1,071,449 1,276,499 1,314,794 501-000-361-010 Interest Earnings 1,778,573 1,819,511 1,624,726 1,299,781 501-000-362-010 GainValue on Investment GASB 134,880 59,921 - - 501-000-365-050 Devlop. Contrib. Infrastr 424,987 1,456,320 - - 501-000-390-010 Mise Revenues 170,240 150,657 136,105 140,189 501-000-390-020 Refunds - 10,738 - -
501-000-392-010 Sale-Fixed Assets 34,700 - - -
501-000-499-000 Transfer In - 289,736 - -
Total: 10,236,547 12,112,524 10,596,749 10,540,965
Fund: 502 - WASTE WATER FUND
502-000-334-010 State Grant - ■ 1,000,000 -
502-000-343-015 Penalties 178,492 308,531 355,795 366,468 502-000-344-010 Sewer Collection Fee 4,307,248 4,451,806 4,595,693 4,733,564 502-000-344-015 Sewer Treatment Fee 2,661,568 2,513,650 2,552,055 2,628,617 502-000-344-025 Sewer Connection Fee 1,114,017 911,953 1,343,005 1,383,295 502-000-361-010 Interest Earnings 1,098,337 1,024,840 836,582 669,266 502-000-362-010 GainValue on Investment GASB 76,680 32,100 - - 502-000-363-014 Rental Of Pasture 34,965 6,053 30,750 35,400 502-000-363-017 Ag Farming Income 69,510 36,159 25,661 30,000 502-000-365-050 Devlop. Contrib. Infrastr 399,620 1,104,120 - - 502-000-390-010 Mise Revenues 140,609 3,455 1,150 800
756
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
502-000-390-020 Refunds 1,695 10,456 - -
502-000-392-010 Sale-Fixed Assets 21,953 29,602 - -
Total: 10,104,694 10,432,726 10,740,691 9,847,410
Fund: 505 - AIRPORT FUND
505-000-311-015 Property Tax Unsecured 7,590 8,292 8,214 8,200 505-000-331-010 Federal Grant - - - 70,300
505-000-331-050 CARES Act Funding - 45,000 - -
505-000-334-010 State Grant 10,000 10,000 10,000 13,515 505-000-346-010 Airport Tie Down Fees 411 367 200 300
505-000-346-020 Aviation Fuel 152,091 205,353 160,000 200,000 505-000-361-010 Interest Earnings 34,234 31,229 25,000 10,000 505-000-362-010 GainValue on Investment GASB 2,468 1,163 - - 505-000-363-014 Rental - Land & Buildings 103,520 103,030 95,000 100,000 505-000-390-010 Mise Revenues - 297 - -
505-000-390-020 Refunds 299 - - -
Total: 310,612 404,729 298,414 402,315
Fund: 510 - SOLID WASTE FUND
510-000-318-020 Roll Off Fee - - - -
510-000-334-010 State Grant 34,656 31,084 12,391 12,000 510-000-343-015 Penalties 219,282 385,628 421,354 442,422 510-000-344-030 Solid Waste Fees 6,726,248 7,021,222 7,240,000 7,529,600 510-000-344-035 Recycle Revenue 10,692 9,600 12,000 10,000 510-000-344-070 Overage Fees 6,467 2,252 5,300 5,000
510-000-349-010 Highway Cleaning 4,770 4,770 4,770 4,770 510-000-361-010 Interest Earnings 437,217 423,667 245,000 200,000 510-000-362-010 GainValue on Investment GASB 34,947 12,904 - - 510-000-390-010 Mise Revenues 2,968 2,052 3,400 1,000
510-000-390-020 Refunds - 10,456 - -
510-000-392-010 Sale-Fixed Assets 21,904 - - -
510-000-399-020 Other Financial Sources - - - 16,000,000 510-000-499-000 Transfer In - - - 60,000
Total: 7,499,151 7,903,635 7,944,215 24,264,792
Fund: 601 - FLEET MAINTENANCE
601-000-341-060 Fleet Maint. Service Chge 1,287,101 1,223,072 1,153,201 1,505,192 601-000-361-010 Interest Earnings 28,057 36,828 40,000 30,000 601-000-362-010 GainValue on Investment GASB - 485 - -
601-000-390-010 Mise Revenues - 1,023 - -
601-000-390-020 Refunds 81 - - -
601-000-392-010 Sale-Fixed Assets 21,766 1,015 - -
Total: 1,337,005 1,262,422 1,193,201 1,535,192
757
City of Los Banos
Revenue Detail by Fund
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimate
2026-2027
Proposed
Fund: 605 - FACILITIES MAINTENANCE
605-000-335-010 Local Grant - 211,356 - 271,355
605-000-341-060 Building Maint. Service Charge - 629,265 1,026,934 1,066,202 605-000-361-010 Interest Earnings - 19,287 28,000 10,000 605-000-362-010 GainValue on Investment GASB - 444 - -
Total: - 860,351 1,054,934 1,347,557
Fund: 610 - INFORMATION TECHNOLOGY FUND
610-000-341-060 It Service Charges 405,176 430,307 536,926 1,208,176 610-000-361-010 Interest Earnings 14,092 22,843 12,530 13,000 610-000-362-010 GainValue on Invest.GASB 432 491 - -
610-000-390-010 Miscellaneous - 670 - -
Total: 419,700 454,311 549,456 1,221,176
Fund: 656 - RETIREE MEDICAL
656-000-341-012 Payroll Assessments 1,571,519 1,894,937 1,921,738 1,921,738 656-000-361-010 Interest Earnings 13,347 5,876 14,400 13,000 656-000-390-010 Misc. Revenues - - - -
Total: 1.584,866 1,900,813 1,936,138 1.934,738
TOTAL ALL FUNDS: 86,737.830 92.379.287 100.399 734 122.090.127 758
Administration
759
Administration Department
City Manager
Soknirorn Than
City Departments
Oversee City Departments:
• Human Resources
• Community & Economic
Development
• Finance
• Fire
• Information Technology
• Police
• Parks and Recreation
• Public Works
City Council Support
& Administrative
Services
• 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
• Elections
• Records Management
Budget Management
• Oversees Revenue &
Expenditures Forecasting
• Review & Make Budget
Requests
• Oversees Operating Budget
• Monitor Budgets
• Monitor & Make
Recommendations on
Legislation Activites
• Research Special Projects
760
Finance Department
Finance Director
Minerva Moreno
1 Financial Operations
• Accounts Payable
♦ Accounts Receivable
• Budget
• Cash Management
• Continuing Disclosure
Report for Bond Issues
• Financial Audits
• Financial Planning/
Management
• Investments
• Grant Financial Reporting
• Payroll
Utilities Division
• Utility Bill Processing:
• Water
• Wastewater
• Solid Waste
761
Human Resources Department
Human Resources Director
Isabel Carlos
Human Resources
• Employ ee/Employer Relations
• Labor Relations
• Employee Onboarding
• Recruitment & Hiring
• Benefits Administration
• Training & Development
• Performance Management
• Policy Development
• Risk & Compliance Management
• Workforce Planning
762
City Attorney Department
City Attorney
Mary Lerner
• Chief Legal Advisor to City Council
and City Departments
• Draft, Review and Revise City
Ordinances, Resolutions, Contracts
and Policies
• Represent the City in Lawsuits,
Hearings and Admin Proceedings
• Provide Legal Opinions on Municipal,
State and Federal Law Compliance
• Negotiate Contracts, Settlements and
Intergovernmental Agreements
• Research and Interpret Changes in
Law Affecting Local Government
Operations
763
City of Los Banos Administration
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Administration - Department 410
General Services - Activity 100 Departmental
Salary
Allocation
Balance of
Salary
Position Title(s) Number Allocation
City Manager 1 40% Water Admin, WW Admin, SW Admin
Public Information Officer 1 25% Water Admin, WW Admin, SW Admin Asst. City Clerk/Records Coordinator 1 40% Water Admin, WW Admin, SW Admin Human Resources Director 1 40% Water Admin, WW Admin, SW Admin Human Resources Analyst 1 40% Water Admin, WW Admin, SW Admin Human Resources Technician 3 25% Water Admin, WW Admin, SW Admin Finance Director 1 25% Water Admin, WW Admin, SW Admin
Finance Manager 1 25% Water Admin, WW Admin, SW Admin
Purchasing Manager 1 25% Water Admin, WW Admin, SW Admin Accountant II 2 25% Water Admin, WW Admin, SW Admin
Accounting Technician 1 40% Water Admin, WW Admin, SW Admin Accounting Clerk I 2 25% Water Admin, WW Admin, SW Admin City Treasurer 1 25% Water Admin, WW Admin, SW Admin
City Clerk 1 25% Water Admin, WW Admin, SW Admin
Total Salaries (Including Overtime) $541,893
Workmen's Compensation Insurance $43,909
State Retirement (PERS) $103,978
Social Security (FICA) $41,455
Health Insurance $ 132,401
Health Savings $3,555
Health Insurance Reimbursement $4,320
OPEB $16,879
Retirees Health Insurance $136,546
Life Insurance $630
Unemployment Insurance $2,709
Dental & Optical $7,560
Total Benefits: $493,943
Total Personnel Services: $1,035,836
764
City of Los Banos
Administration
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-410-100-101 Salaries 375,949 432,338 454,000 540,893 100-410-100-103 Overtime 253 930 2,500 1,000
100-410-100-120 Benefits 309,831 318,967 345,000 389,965 100-410-100-121 Benefits-PERS 100,057 87,512 124,000 103,978 Personnel Services Total: 786,090 839,748 925,500 1,035,836 100-410-100-202 Fleet Repair & Maintenance - - - 560
100-410-100-203 Equipment Repair & Maintenance 13,244 29,908 35,385 37,185 100-410-100-204 Fleet Services - - - 1,057
100-410-100-205 Facility Maintenance 91,491 23,184 24,955 5,750 100-410-100-213 Water Sewerage & Disposal - - - 5,000
100-410-100-215 Facilities Services - - - 26,935
100-410-100-231 Professional Services 331,477 467,446 252,000 155,000 100-410-100-232 Service Charges 50,721 66,596 66,000 72,000 100-410-100-236 Medical Services 26 - - 100
100-410-100-237 Recruitment 3,091 14,051 11,947 1,100
100-410-100-238 Technical Services 18,000 - - -
100-410-100-239 Elections 14,905 14,427 11,057 15,000
100-410-100-240 I.T. Services 22,460 23,863 30,592 66,728 100-410-100-250 Insurance 37,258 47,711 68,077 70,215
100-410-100-251 Memberships & Ducs 67,193 62,181 74,165 81,200 100-410-100-252 Communications 2,605 2,341 3,305 4,700
100-410-100-253 Advertising 404 6,842 3,000 3,000
100-410-100-257 Travel & Training 17,515 17,296 11,800 19,725 100-410-100-258 Tuition Reimbursement - 46 1,500 1,950
100-410-100-259 Meetings & Events 9,704 10,373 20,000 20,500 100-410-100-260 Office Supplies 31,943 32,646 49,900 51,500 100-410-100-262 Uniform Expense 76 29 - -
100-410-100-264 Electricity & Gas 39,314 43,851 47,100 51,000 100-410-100-265 Gasoline & Oil - - - 1,400
100-410-100-273 Special Departmental Exp. 19,984 18,924 85,400 139,175 100-410-100-274 Subscriptions 1,071 531 200 600
100-410-100-300 Cash Over/Under -129 -39 - -
Supplies & Services Total: 772,353 882,204 796,383 831,380 100-410-100-720 Building & Structures - 11,490 100,000 8,000,000 100-410-100-726 Misc. Improvements - - - 470,000
100-410-100-740 Miscellaneous Equipment - - - -
100-410-100-750 Vehicles 40,735 37,446 - -
100-410-100-770 Computer Equipment 27,838 10,989 1,905 26,598 Capital Outlay Total: 68,574 59,925 101,905 8,496,598
100-410-100-881 Interest - Leases/Loans 732
Debt Servcie Total: 732 - - -
765
City of Los Banos
Administration
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-495-100-900 Contingency 8,471 234,926 120,000 250,000 Contingency Total: 8,471 234,926 120,000 250,000
100-498-000-000 Transfer Out 260,000 237,000
Transfer Out Total: 260,000 237,000 - -
Total Administration:__ 1.896,220 2.253.803 1.943.788 10.613,814 766
Administration

SERVICES & SUPPLIES
203-EQUIPMENT REPAIR & MAINTENANCE: Expenses related to Watch guard Total Security, Springbrook software maintenance and Tyler software maintenance. 231-PROFESSIONAL SERVICES: Expenses for independent auditors, legal services, California Municipal Statistics, Employee Relations, labor law posters, admin citation hearings, NeoGov, Imagine Way More Social Media Video Service and other miscellaneous professional services.
232-SERVICE CHARGES: Expenses for bank fees, credit card fees, credit card machine lease, CalPERS monthly health fees and Brinks services.
239-ELECTIONS: Expenses related to election of City Officials. 251-MEMBERSHIP & DUES: Expenses related to cost of memberships for CSMFO, GFOA, International Institute of Municipal Clerks (IIMC), Local Agency Formation Commission (LAFCO), League of California Cities, Liebert Cassidy Whitmore (LCW), City Clerk Association of California (CCAC), California Public Employers Labor Relations Association (CALPELRA), International Council of Shopping Centers (ICSC), CAN Surety Errors & Omissions for Notary Public, MMNAC and Merced County Association of Governments (MCAG). 259-MEETINGS & EVENTS: Expenses for City related business meetings and events, Employee Appreciation Events, 2 Employee training events, employee birthdays and City SWAG giveaways.
273-SPECIAL DEPARTMENTAL EXPENSE: Expenses related to Budget and Comprehensive Annual Financial Report award applications, GASB CalPERS reports, GovInvest, Foster & Foster reports, Moody’s, Stat Section ACFR reports, GASB 96 reports, Employee Longevity Awards and assessments for City owned property in LLD #18 Rail Road Corridor.

CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Expenses related to the Design Service Center DSC using committed funds ($8,000,000).
726-MISC. IMPROVEMENTS: Expenses related to the design and construction of EV Charging Stations located at City Hall and the Community Center ($470,000) that has grant funding ($396,836).
770-COMPUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($26,598).

CONTINGENCY
900-CONTINGENCY: Unexpected and unforeseen costs associated with Administration. 767
City of Los Banos
General Fund - Fund 100
Administration - Department 410
General Services - Activity 120
Administration - Citv Attorney'
2026-2027 Department Detail
Personnel Services
Departmental Balance of
Salary Salary
Position Title(s) Number Allocation Allocation
City Attorney 1 25% Water Admin, WW Admin, SW Admin
Assistant City Attorney 1 25% Water Admin, WW Admin, SW Admin Legal Assistant 1 25% Water Admin, WW Admin, SW Admin
$222,363
Total Salaries (Including Overtime) $158,692
Workmen's Compensation Insurance $7,294
State Retirement (PERS) $14,618
Social Security (FICA) $12,140
Health Insurance $24,569
Health Savings $675
Health Insurance Reimbursement $0
OPEB $2,411
Retirees Health Insurance $0
Life Insurance $90
Unemployment Insurance $793
Dental & Optical $1,080
Total Benefits: $63,671
Total Personnel Services:
768
City of Los Banos
Administration - City Attorney
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-410-120-101 Salaries - - - 157,692
100-410-120-103 Overtime - - - 1,000
100-410-120-120 Benefits - - - 49,053
100-410-120-121 Benefits-PERS - - - 14,618
Personnel Services Total: - - - 222,363
100-410-120-202 Fleet Repair & Maintenance - - - 360
100-410-120-204 Fleet Services - - - 680
100-410-120-205 Facility Maintenance - - - 4,375
100-410-120-213 Water Sewerage & Disposal - - - 315
100-410-120-215 Facilities Services - - - 22,446
100-410-120-231 Professional Services - - - 500
100-410-120-236 Medical Services - - - 50
100-410-120-237 Recruitment - - - 600
100-410-120-240 LT. Services - - - 5,659
100-410-120-250 Insurance - - - 6,249
100-410-120-251 Memberships & Dues - - - 475
100-410-120-252 Communications - - - 1,275
100-410-120-257 Travel & Training - - - 5,000
100-410-120-258 Tuition Reimbursement - - - 750
100-410-120-259 Meetings & Event - ■ - 1,375
100-410-120-260 Office Supplies - - - 3,750
100-410-120-264 Electricity & Gas - - - 300
100-410-120-265 Gasoline & Oil - ■ - 455
100-410-120-274 Subscriptions - - - 2,500
Supplies & Services Total: - - - 57,114
Total Administration - City Attorney:__ - - - 279,477
769
Administration - Qty Attorney

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Expenses for Copier lease.
251-MEMBERSHIP & DUES: Expenses for PARMA membership and State Bar of California Annual License.
252-COMMUNICTIONS: Expenses for telephone and cell phones. 257-TRAVEL & TRAINING: Expenses for the following PARMA conference, Planning Commission Academy, Annual Conference Expo, League of California Cities conference, MOC Training and other miscellaneous trainings.
259-MEETINGS & EVENTS: Expenses for City related Swag and giveaways at City functions.
274-SUBSCRIPTIONS: Expenses related to TRTCLE, LexisNexis and miscellaneous subscriptions.
770
City of Los Banos Administration - City Council
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Administration - Department 410
General Services - Activity 130 Departmental Balance of Salary Salary
Position Title(s)__________________ Number Allocation _________________ Allocation_____________ Mayor
Council Member
1 25% Water Admin, WW Admin, SW Admin
4 25% Water Admin, WW Admin, SW Admin
Total Salaries (Including Overtime) $4,800
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
$478
$167
$367
$19,171
$675
$0
$4,019
$0
$150
$24
$1,800
Total Benefits: $26,851
Total Personnel Services: $31,651
771
City of Los Banos
Administration - City Council
2026-2027
2023-2024 2024-2025 2025-2026 2026-2027
Account Number Description Total Activity Total Activity Estimated Proposed 100-410-130-101 Salaries - - - 4,800
100-410-130-120 Benefits - - - 26,684
100-410-130-121 Benefits-PERS _____________ -____________ -_____________ -______________ 167 Personnel Services Total: - - - 31,651
100-410-130-250 Insurance - - - 7,072
100-410-130-252 Communications - - - 500
100-410-130-257 Travel & Training - - - 3,200
100-410-130-259 Meetings & Events -______________-_____________ -___________1,000 Supplies & Services Total: - - - 11,772
Total Administration - City Council:______________ -_____________ -_____________ -__________43,423 772
Administration - City Council

CITY HALL ASMIN FEE
202-410-100-770 Computer Equipment 101,048 40,573 40,000 86.671 Capital Outlay Total: 101,048 40,573 40,000 86,671
Total City Hall Admin Fee: 101,048 40,573 40,000 86,671

ARP A FUNDING
206-410-100-101 Essential Worker Pay 370,500 - - -
206-410-100-120 Benefits 28,244 - - -
Personnel Services Total: 398,744 - - -
206-410-100-231 Professional Services 733,910 - - -
206-410-100-238 Technical Services - - • -
206-410-100-283 SB A Grants 84,413 - -
Supplies & Services Total: 818,323 - •
206-410-100-720 Building & Structures 223,215 1,575,605 53,511 - 206-410-100-726 Mise Improvements - 1,911,265 1,499,517 - 206-410-100-753 Specialized Equipment - - - -
Capital Outlay Total: 223,215 3,486,871 1,553,028 •
206-498-000-000 Transfer Out 556,000 -
Transfer Out Total: - 556,000 - •
ARPA Total: 1.440.282 4.042.871 1,553.028 *

GENERAL GOVERNMENT
208-410-100-720 Buildings & Structures - - 176,252
Capital Outlay Total: - - - 176,252
General Government Total: - - - 176.252

PUBLIC FACILITIES FUND
252-410-100-720 Building & Structures - - - 38,077
Capital Outlay Total: - - - 38,077
Public Facilities Fund Total: - - - 38.077

CITY HALL FUND
304-410-100-267 General Supplies & Materials - 246,420 - - Supplies & Services Total: - 246.420 - *
304-410-100-720 Building & Structures 246,557 33,556 - 1,613,915 304-410-100-780 Furniture & Fixtures - 105,351 - -
Capital Outlay Total: 246,557 138,907 - 1,613,915
City Hall Fund Total:__ _ 246.557 385.327 - 1.613.915
774
City Hall Admin Fee

CAPITAL OUTLAY
770-COM PUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($86,671).

General Government Impact Fund

CAPITAL OUTLAY
720-BUILDINGS & STRUCTURES: Expenses related to the Design Sendee Center DSC ($176,252).

Public Facilities

CAPITAL OUTLAY
720-BUILDINGS & STRUCTURES: Expenses related to the Design Service Center DSC ($38,077).

City Hall Impact Fund

CAPITAL OUTLAY
720-BUILDINGS & STRUCTURES: Expenses related to the Design Service Center DSC ($1,631,915).
775
City of Los Banos Water Administration
2026-2027 Department Detail
Personnel Services
Administration - Department 410
Water - Fund 501
General Services - Activity 100 Departmental
Salary
Allocation
Balance of
Salary
Position Title(s) Number Allocation
City Manager 1 20% Admin, WW Admin, SW Admin
Public Information Officer 1 25% Admin, WW Admin, SW Admin Asst. City Clerk/Records Coordinator 1 20% Admin, WW Admin, SW Admin Human Resources Director 1 20% Admin, WW Admin, SW Admin Human Resources Analyst 1 20% Admin, WW Admin, SW Admin Human Resources Technician 3 25% Admin, WW Admin, SW Admin Finance Director 1 25% Admin, WW Admin, SW Admin
Finance Manager 1 25% Admin, WW Admin, SW Admin
Purchasing Manager 1 25% Admin, WW Admin, SW Admin
Accountant II 2 25% Admin, WW Admin, SW Admin
Accounting Technician 1 20% Admin, WW Admin, SW Admin
Accounting Technician 1 34% WW Admin, SW Admin
Accounting Clerk I 2 34% WW Admin, SW Admin
Accounting Clerk I 2 25% Admin, WW Admin, SW Admin
City Treasurer 1 25% Admin, WW Admin, SW Admin
City Clerk 1 25% Admin, WW Admin, SW Admin
Total Salaries (Including Overtime) $457,261
Workmen's Compensation Insurance $35,485
State Retirement (PERS) $96,133
Social Security (FICA) $34,980
Health Insurance $115,042
Health Savings $3,933
Health Insurance Reimbursement $4,992
OPEB $16,943
Retirees Health Insurance $ 17,266
Life Insurance $632
Unemployment Insurance $2,286
Dental & Optical $7,589
Total Benefits: $335,282
Total Personnel Services: $792,543
776
City of Los Banos
Water Administration
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
501-410-100-101 Salaries 246,954 339,403 392,000 456,261 501-410-100-103 Overtime 259 736 1,320 1,000
501-410-100-120 Benefits 165,805 186,684 204,500 239,149 501-410-100-121 Benefits-PERS 49,487 64,206 94,500 96,133 Personnel Services Total: 462,505 591,029 692,320 792,543 501-410-100-202 Fleet Repair & Maintenance 957 1,725 1,850 560 501-410-100-203 Equipment Repair & Maintenance 23,594 46,380 51,774 56,000 501-410-100-204 Fleet Services 1,675 1,743 3,860 1,058
501-410-100-205 Facility Maintenance 4,386 22,574 24,955 5,750 501-410-100-207 Rental - Land & Buildings 25,918 - 34,000 34,000 501-410-100-215 Facilities Services - - - 26,935
501-410-100-231 Professional Services 184,542 178,887 105,000 53,000 501-410-100-232 Service Charges 109,611 129,257 145,500 153,000 501-410-100-236 Medical Services 26 - - 50
501-410-100-237 Recruitment 3,121 14,006 11,605 1,100
501-410-100-239 Elections - 14,427 11,057 15,000
501-410-100-240 I.T. Services 19,432 20,646 30,592 66,728 501-410-100-250 Insurance 21,786 26,217 29,300 26,387
501-410-100-251 Membership & Dues 726 241 830 1,400
501-410-100-252 Communications 2,167 2,238 3,000 4,700
501-410-100-253 Advertising 697 536 750 800
501-410-100-257 Travel & Training 8,509 12,578 9,300 14,425 501-410-100-258 Tuition Reimbursement - 46 1,500 3,390
501-410-100-259 Meetings & Events 1,617 1,305 2,100 2,600 501-410-100-260 Office Supplies 24,099 27,830 38,705 40,925 501-410-100-262 Uniform Expense 76 29 - -
501-410-100-265 Gasoline & Oil 902 759 1,600 1,400
501-410-100-273 Special Departmental Expenses 2,938 8,117 9,500 6,050 501-410-100-275 Bad Debt Expense 9,051 21,361 30,682 -
Supplies & Services Total: 445,830 530,901 547,460 515,258 501-410-100-770 Computer Equipment 27,775 10,989 1,905 26,533 Capital Outlay Total: 27,775 10,989 1,905 26,533
Water Administration Total: 936,110 1,132.919 1241.685 1 334 334 777
Water Administration

SERVICES & SUPPLIES
203-EQUIPMENT REPAIR & MAINTENANCE: Expenses related to Watchguard Total Security, Springbrook software maintenance and Tyler software maintenance. 207-RENTAL - LAND & BUILDINGS: Expense related to Enterprise fund renting City Hall. 231-PROFESSIONAL SERVICES: Expenses of independent auditor, legal services, Imagine Way More Social Media Video Service and other miscellaneous professional services. 232-SERVICE CHARGES: Expenses for bank fees, credit card fees, credit card machine lease, Brinks services, Tyler Technologies online payment transaction fees, CalPERS monthly Health fees and Infosend printing charges.
239-ELECTIONS: Expenses related to election of City Officials. 251-MEMBERSHIP & DUES: Expenses related to cost of memberships for CSMFO, GFOA, NNA, MMNAC, CALPelra and IIMC.
259-MEETINGS & EVENTS: Expenses for City related business meetings and events, Employee Appreciation Events and 2 Employee training events. 273-SPECIAL DEPARTMENTAL EXPENSES: Expenses related to Govinvest, Foster & Foster reports, GASB 96 reports and Employee Longevity Awards.

CAPITAL OUTLAY
770-COMPUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($26,533). 778
City of Los Banos Water Admin - City Attorney
2026-2027 Department Detail
Personnel Services
Water - Fund 501
Administration - Department 410
General Services - Activity 120 Departmental
Salary
Allocation
Balance of
Salary
Position Title(s) Number Allocation
City Attorney 1 25% Water Admin, WW Admin, SW Admin
Assistant City Attorney 1 25% Water Admin, WW Admin, SW Admin Legal Assistant 1 25% Water Admin, WW Admin, SW Admin
Total Salaries (Including Overtime) $158,692
Workmen's Compensation Insurance $7,294
State Retirement (PERS) $14,618
Social Security (FICA) $12,140
Health Insurance $24,569
Health Savings $675
Health Insurance Reimbursement $0
OPEB $2,411
Retirees Health Insurance $0
Life Insurance $90
Unemployment Insurance $793
Dental & Optical $1,080
Total Benefits: $63,671
Total Personnel Services: $222,363
779
City of Los Banos
Water Administration - City Attorney
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
501-410-120-101 Salaries - • - 157,692
501-410-120-103 Overtime - * - 1,000
501-410-120-120 Benefits - - - 49,053
501-410-120-121 Benefits - PERS - - - 14,618
Personnel Services Total: - - - 222,363
501-410-120-202 Fleet Repair & Maintenance - - - 360
501-410-120-204 Fleet Services - - - 680
501-410-120-205 Facility Maintenance - - - 4,375
501-410-120-213 Water Sewerage & Disposal - - - 315
501-410-120-215 Facilities Services - - - 22,446
501-410-120-231 Professioanl Services - - - 500
501-410-120-236 Medical Services - - - 50
501-410-120-237 Recruitment - - - 600
501-410-120-240 I.T. Services - - - 5,659
501-410-120-250 Insurance - - - 2,821
501-410-120-251 Membership & Dues - - - 475
501-410-120-252 Communications - - - 1,275
501-410-120-257 Travel & Training - - - 5,000
501-410-120-258 Tuition Reimbursement - - - 750
501-410-120-259 Meetings & Events - - - 1,375
501-410-120-260 Office Supplies - - - 3,750
501-410-120-264 Electricity & Gas - - - 300
501-410-120-265 Gasoline & OH - - - 455
501-410-120-274 Subscriptions - - - 2,500
Supplies & Services Total: - - 53,686
Water Administration City Attorney Total:__ - - - 276,049 780
Water Administration -
City Attorney

SERVICES & SUPPLIES
231 -PROFESSIONAL SERVICES: Expenses for Copier lease.
251-MEMBERSHIP & DUES: Expenses for PARMA membership and State Bar of California Annual License.
252-COMMUNICTIONS: Expenses for telephone and cell phones. 257-TRAVEL & TRAINING: Expenses for the following PARMA conference, Planning Commission Academy, Annual Conference Expo, League of California Cities conference, MOC Training and other miscellaneous trainings.
259-MEETINGS & EVENTS: Expenses for City related Swag and giveaways at City functions.
274-SUBSCRIPTIONS: Expenses related to TRTCLE, LexisNexis and miscellaneous subscriptions.
781
City of Los Banos
Water Administration - City Council
2026-2027
2023-2024 2024-2025 2025-2026 2026-2027
Account Number Description Total Activity Total Activity Estimated Proposed 501-410-130-101 Salaries ... 4,800
501-410-130-120 Benefits - - - 26,684
501-410-130-121 Benefits - PERS _____________ -_____________-_____________ -______________ 167 Personnel Services Total: - - - 31,651
501-410-130-250 Insurance - - - 7,072
501-410-130-252 Communications - - - 500
501-410-130-257 Travel & Training - 3,200
501-410-130-259 Meetings & Events _____________ -_____________-_____________ -_____________1,000 Supplies & Services Total: - 11,772
Water Administration City Council Total:______________-_____________ ;_____________ -___________ 43.423 782
City of Los Banos Water Admin - City Council
2026-2027 Department Detail
Personnel Services
Water - Fund 501
Administration - Department 410
General Services - Activity 130
Position Title(s) Number
Mayor 1
Council Member 4
Departmental
Salary
Allocation
Balance of
Salary
Allocation
25% Water Admin, WW Admin, SW Admin
25% Water Admin, WW Admin, SW Admin
Total Salaries (Including Overtime) $4,800
Workmen's Compensation Insurance $478
State Retirement (PERS) $ 167
Social Security (FICA) $367
Health Insurance $19,171
Health Savings $675
Health Insurance Reimbursement $0
OPEB $4,019
Retirees Health Insurance $0
Life Insurance $ 15 0
Unemployment Insurance $24
Dental & Optical $1,800
Total Benefits: $26,851
Total Personnel Services: $31,651
783
Water Administration -
City Council^

SERVICES & SUPPLIES
252-COMMUNICTIONS: Expenses for cell phones.
257-TRAVEL & TRAINING: Expenses for the following - League of California Cities Conference, One Voice Washington DC, New City Council Academy, City County dinners and miscellaneous travel for meetings and events.
259-MEETINGS & EVENTS: Expenses for City Council park chats. 784
City of Los Banos Wastewater Administration
2026-2027 Department Detail
Personnel Services
Wastewater - Fund 502
Administration - Department 410
General Services - Activity 100 Departmental
Salary
Allocation
Balance of
Salary
Position Title(s) Number Allocation
City Manager 1 20% Admin, Water Admin, SW Admin
Public Information Officer 1 25% Admin, Water Admin, SW Admin Asst. City Clerk/Records Coordinator 1 20% Admin, Water Admin, SW Admin Human Resources Director 1 20% Admin, Water Admin, SW Admin Human Resources Analyst 1 20% Admin, Water Admin, SW Admin Human Resources Technician 3 25% Admin, Water Admin, SW Admin Finance Director 1 25% Admin, Water Admin, SW Admin
Finance Manager 1 25% Admin, Water Admin, SW Admin
Purchasing Manager 1 25% Admin, Water Admin, SW Admin
Accountant II 2 25% Admin, Water Admin, SW Admin
Accounting Technician 1 20% Admin, Water Admin, SW Admin Accounting Technician 1 33% Water Admin, SW Admin
Accounting Clerk I 2 25% Admin, Water Admin, SW Admin
Accounting Clerk I 2 33% Water Admin, SW Admin
City Treasurer 1 25% Admin, Water Admin, SW Admin
City Clerk 1 25% Admin, Water Admin, SW Admin
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
$455,750
$35,361
$95,993
$34,865
$114,768
$3,906
$4,944
$16,847
$17,266
$629
$2,279
$7,546
$334,402
Total Personnel Services: $790,152
785
City of Los Banos
Wastewater Administration
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
502-410-100-101 Salaries 245,565 337,996 392,000 454,750 502-410-100-103 Overtime 259 735 1,320 1,000
502-410-100-120 Benefits 165,201 185,819 203,500 238,409 502-410-100-121 Benefits-PERS 49,379 64,096 94,500 95,993 Personnel Services Total: 460,405 588,646 691,320 790,152 502-410-100-202 Fleet Repair & Maintenance 957 1,725 1,850 560 502-410-100-203 Equipment Repair & Maintenance 23,594 46,380 51,774 56,000 502-410-100-204 Fleet Services 1,675 1,743 3,860 1,058
502-410-100-205 Facility Maintenance 4,386 22,574 24,955 5,750 502-410-100-207 Rental - Land & Buildings 25,918 - 34,000 34,000 502-410-100-215 Facilities Services - - - 26,935
502-410-100-231 Professional Services 184,541 178,887 105,000 53,000 502-410-100-232 Service Charges 109,611 129,258 145,500 153,000 502-410-100-236 Medical Services 26 - - 50
502-410-100-237 Recruitment 3,121 14,006 11,605 1,100
502-410-100-239 Elections - 14,427 11,057 15,000
502-410-100-240 I.T. Services 19,432 20,646 30,592 66,728 502-410-100-250 Insurance 21,632 26,026 29,300 36,081
502-410-100-251 Membership & Dues 726 241 830 1,400
502-410-100-252 Communications 2,167 2,238 3,000 4,050
502-410-100-253 Advertising 697 536 750 800
502-410-100-257 Travel & Training 8,509 12,578 9,300 14,425 502-410-100-258 Tuition Reimbursement - 46 1,500 3,390
502-410-100-259 Meetings & Events 1,601 1,305 2,100 2,600 502-410-100-260 Office Supplies 24,092 27,830 38,705 40,925 502-410-100-262 Uniform Expense 76 29 - -
502-410-100-265 Gasoline & Oil 902 759 1,600 1,400
502-410-100-273 Special Departmental Expenses 2,938 8,117 9,500 6,050 502-410-100-275 Bad Debt Expense 7,166 21,293 34,012 -
Supplies & Services Total: 443,768 530,642 550,790 524,302 502-410-100-770 Computer Equipment 27,775 10,989 1,905 26,533 Capital Outlay Total: 27,775 10,989 1,905 26,533
Wastewater Administration Total: 931,947 1.130.276 1.244.015 1.340.987 786
Waste water Administration

CAPITAL OUTLAY
770-COMPUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($26,533). 787
City of Los Banos Wastewater Admin - City Attorney
2026-2027 Department Detail
Personnel Services
Wastewater - Fund 502
Administration - Department 410
General Services - Activity 120
Position Title(s) Number
City Attorney 1
Assistant City Attorney 1
Legal Assistant 1
Departmental Balance of
Salary Salary
Allocation Allocation
25% Water Admin, WW Admin, SW Admin
25% Water Admin, WW Admin, SW Admin
25% Water Admin, WW Admin, SW Admin
Total Salaries (Including Overtime) $158,692
Workmen's Compensation Insurance $7,294
State Retirement (PERS) $14,618
Social Security (FICA) $12,140
Health Insurance $24,569
Health Savings $675
Health Insurance Reimbursement $0
OPEB $2,411
Retirees Health Insurance $0
Life Insurance $90
Unemployment Insurance $793
Dental & Optical $1,080
Total Benefits: $63,671
Total Personnel Services: $222,363
788
City of Los Banos
Wastewater Administration - City Attorney
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
502-410-120-101 Salaries - - - 157,692
502-410-120-103 Overtime - - - 1,000
502-410-120-120 Benefits - - - 49,053
502-410-120-121 Benefits - PERS - - - 14,618
Personnel Services Total: - - - 222,363
502-410-120-202 Fleet Repair & Maintenance - - - 360
502-410-120-204 Fleet Services - - - 680
502-410-120-205 Facilities Maintenance - - - 4,375
502-410-120-213 Water Sewerage & Disposal - - - 315
502-410-120-215 Facilities Services - - - 22,446
502-410-120-231 Professional Services - - - 500
502-410-120-236 Medical Services - - - 50
502-410-120-237 Recruitment - - - 600
502-410-120-240 I.T. Services - - - 5,659
502-410-120-250 Insurance - - - 2,820
502-410-120-251 Memberships & Dues - - - 475
502-410-120-252 Communications - - - 1,275
502-410-120-257 Travel & Training - - - 5,000
502-410-120-258 Tuition Reimbursement - - - 750
502-410-120-259 Meetings & Events - - - 1,375
502-410-120-260 Office Supplies - - - 3,750
502-410-120-264 Electricity & Gas - - - 300
502-410-120-265 Gasoline & Oil - - - 455
502-410-120-274 Subscriptions - - - 2,500
Supplies & Services Total: - - - 53,685
Wastewater Administration City Attorney Total:___ - - - 276.048 789
Waste water Administration -
City Attorney

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Expenses for Copier lease.
251-MEMBERSHIP & DUES: Expenses for PARMA membership and State Bar of California Annual License.
252-COMMUNICTIONS: Expenses for telephone and cell phones. 257-TRAVEL & TRAINING: Expenses for the following PARMA conference, Planning Commission Academy, Annual Conference Expo, League of California Cities conference, MOC Training and other miscellaneous trainings.
259-MEETINGS & EVENTS: Expenses for City related Swag and giveaways at City functions.
274-SUBSCRIPTIONS: Expenses related to TRTCLE, LexisNexis and miscellaneous subscriptions.
790
City of Los Banos Wastewater Admin - City Council
2026-2027 Department Detail
Personnel Services
Wastewater - Fund 502
Administration - Department 410
General Services - Activity 130 Departmental Balance of Salary Salary
Position Title(s)__________________ Number Allocation _________________ Allocation_____________ Mayor
Council Member
1 25% Water Admin, WW Admin, SW Admin
4 25% Water Admin, WW Admin, SW Admin
Total Salaries (Including Overtime) $4,800
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
$478
$167
$367
$19,171
$675
$0
$4,019
$0
$150
$24
$1,800
Total Benefits: $26,851
Total Personnel Services: $31,651
791
City of Los Banos
Wastewater Administration - City Council
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
502-410-130-101 Salaries - - - 4,800
502-410-130-120 Benefits - - - 26,684
502-410-130-121 Benefits - PERS - - - 167
Personnel Services Total: - - - 31,651
502-410-130-250 Insurance - - - 7,072
502-410-130-252 Communications - - - 500
502-410-130-257 Travel & Training - - - 3,200
502-410-130-259 Meetings & Events - - - 1,000
Supplies & Services Total: - - - 11,772
Wastewater Administration City Council Total:___ - - - 43.423 792
Wastewater Administration -
City CouncU

SERVICES & SUPPLIES
252-COMMUNICTIONS: Expenses for cell phones.
257-TRAVEL & TRAINING: Expenses for the following - League of California Cities Conference, One Voice Washington DC, New City Council Academy, City County dinners and miscellaneous travel for meetings and events.
259-MEETINGS & EVENTS: Expenses for City Council park chats. 793
City of Los Banos Solid Waste Administration
2026-2027 Department Detail
Personnel Services
Solid Waste - Fund 510
Administration - Department 410
General Services - Activity 100 Departmental Balance of Salary Salary
Position Title(s) Number Allocation Allocation
City Manager 1 20% Admin, Water Admin, WW Admin
Public Information Officer 1 25% Admin, Water Admin, WW Admin Asst. City Clerk/Records Coordinator 1 20% Admin, Water Admin, WW Admin Human Resources Director 1 20% Admin, Water Admin, WW Admin Human Resources Analyst 1 20% Admin, Water Admin, WW Admin Human Resources Technician 3 25% Admin, Water Admin, WW Admin Finance Director 1 25% Admin, Water Admin, WW Admin
Finance Manager 1 25% Admin, Water Admin, WW Admin
Purchasing Manager 1 25% Admin, Water Admin, WW Admin
Accountant II 2 25% Admin, Water Admin, WW Admin
Accounting Technician 1 20% Admin, Water Admin, WW Admin Accounting Technician 1 33% Water Admin, WW Admin
Accounting Clerk I 2 25% Admin, Water Admin, WW Admin
Accounting Clerk I 2 33% Water Admin, WW Admin
City Treasurer 1 25% Admin, Water Admin, WW Admin
City Cleark 1 25% Admin, Water Admin, WW Admin
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
$455,750
$35,361
$95,993
$34,865
$114,768
$3,906
$4,944
$16,847
$17,266
$629
$2,279
$7,546
$334,402
Total Personnel Services: $790,152
794
City of Los Banos
Solid Waste Administration
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
510-410-100-101 Salaries 245,562 337,217 387,000 454,750 510-410-100-103 Overtime 259 734 1,320 1,000
510-410-100-120 Benefits 164,750 184,758 204,500 238,409 510-410-100-121 Benefits-PERS 49,379 62,549 94,500 95,993 Personnel Services Total: 459,950 585,258 687,320 790,152 510-410-100-202 Fleet Repair & Maintenance 957 1,725 1,850 560 510-410-100-203 Equipment Repair & Maintenance 23,594 46,380 51,774 56,000 510-410-100-204 Fleet Services 1,675 1,743 3,860 1,057
510-410-100-205 Facility Maintenance 4,386 22,574 24,955 5,750 510-410-100-207 Rental - Land & Buildings 25,918 34,000 34,000 510-410-100-215 Facilities Services - - - 26,935
510-410-100-231 Professional Services 184,543 178,887 105,000 63,000 510-410-100-232 Service Charges 109,612 129,266 145,500 153,000 510-410-100-236 Medical Services 26 - - -
510-410-100-237 Recruitment 3,121 14,006 11,605 1,100
510-410-100-239 Elections = 14,427 11,057 15,000
510-410-100-240 I.T. Services 19,432 20,646 30,592 66,728 510-410-100-250 Insurance 21,632 26,009 29,300 36,081
510-410-100-251 Membership & Dues 726 241 830 1,400
510-410-100-252 Communications 2,167 2,216 3,000 4,050
510-410-100-253 Advertising 697 536 750 800
510-410-100-257 Travel & Training 8,509 12,449 9,300 14,425 510-410-100-258 Tuition Reimbursement * 46 1,500 3,390
510-410-100-259 Meetings & Events 1,601 1,305 2,100 2,600 510-410-100-260 Office Supplies 24,076 27,830 38,705 40,925 510-410-100-262 Uniform Expense 76 29 - -
510-410-100-265 Gasoline & Oil 902 759 1,600 1,400
510-410-100-273 Special Departmental Exp. 2,938 8,117 9,500 6,050 510-410-100-275 Bad Debt Expense 9,732 30,507 48,676 -
Supplies & Services Total: 446,320 539,696 565,454 534,251 510-410-100-770 Computer Equipment 27,775 10,989 - 26,533 Capital Outlay Total: 27,775 10,989 - 26,533
Solid Waste Administration Total: 934.045 1.135.942 1.252.774 1.350.936 795
Solid Waste Administration

SERVICES & SUPPLIES
203-EQUIPMENT REPAIR & MAINTENANCE: Expenses related to Watchguard Total Security, Springbrook software maintenance and Tyler software maintenance. 207-RENTAL - LAND & BUILDINGS: Expense related to Enterprise fund renting City Hall. 231-PROFESSIONAL SERVICES: Expenses of independent auditor, legal services, Imagine Way More Social Media Video Service and other miscellaneous professional services. 232-SERVICE CHARGES: Expenses for bank fees, credit card fees, credit card machine lease, Brinks services, Tyler Technologies online payment transaction fees, CalPERS monthly Health fees and Infosend printing charges.
239-ELECTIONS: Expenses related to election of City Officials. 251-MEMBERSHIP & DUES: Expenses related to cost of memberships for CSMFO, GFOA, NN A, MMNAC, CALPelra and IIMC.
259-MEETINGS & EVENTS: Expenses for City related business meetings and events, Employee Appreciation Events and 2 Employee training events. 273-SPECIAL DEPARTMENTAL EXPENSES: Expenses related to GovInvest, Foster & Foster reports, GASB 96 reports and Employee Longevity Awards.

CAPITAL OUTLAY
770-COMPUTER EQUIPMENT: Expenses related to ERP (Tyler Software) project ($26,533). 796
City of Los Banos Solid Waste Admin - City Attorney
2026-2027 Department Detail
Personnel Services
Solid Waste - Fund 510
Administration - Department 410
General Services - Activity 120 Departmental Balance of Salary Salary
Position Title(s)_________________ Number Allocation _________________ Allocation_____________ City Attorney
Assistant City Attorney
Legal Assistant
1 25% Water Admin, WW Admin, SW Admin
1 25% Water Admin, WW Admin, SW Admin
1 25% Water Admin, WW Admin, SW Admin
Total Salaries (Including Overtime) $158,692
Workmen's Compensation Insurance $7,294
State Retirement (PERS) $14,618
Social Security (FICA) $12,140
Health Insurance $24,569
Health Savings $675
Health Insurance Reimbursement $0
OPEB $2,411
Retirees Health Insurance $0
Life Insurance $90
Unemployment Insurance $793
Dental & Optical $1,080
Total Benefits: $63,671
Total Personnel Services: $222,363
797
City of Los Banos
Solid Waste Administration - City Attorney
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
510-410-120-101 Salaries - - - 157,692
510-410-120-103 Overtime - - - 1,000
510-410-120-120 Benefits - - - 49,053
510-410-120-121 Benefits - PERS - - - 14,618
Personnel Services Total: - - - 222,363
510-410-120-202 Fleet Repair & Maintenance - - - 360
510-410-120-204 Fleet Services - - - 679
510-410-120-205 Facility Maintenance - - - 4,375
510-410-120-213 Water Sewerage & Disposal - - - 315
510-410-120-215 Facilities Services - - - 22,446
510-410-120-231 Professional Services - - - 500
510-410-120-236 Medical Services - - - 50
510-410-120-237 Recruitment - - - 600
510-410-120-240 LT. Services - - - 5,659
510-410-120-250 Insurance - - - 2,821
510-410-120-251 Membership & Dues - - - 475
510-410-120-252 Communications - - - 1,275
510-410-120-257 Travel & Training - - - 5,000
510-410-120-258 Tuition Reimbursement - - - 750
510-410-120-259 Meetings & Events - - - 1,375
510-410-120-260 Office Supplies - - - 3,750
510-410-120-264 Electricity & Gas • - - 300
510-410-120-265 Gasoline & Oil • - - 455
510-410-120-274 Subscriptions - - 2,500
Supplies & Services Total: *■ - - 53,685
Solid Waste Administration City Attorney Total: . - - - 276.048 798
Solid Waste Administration -
City Attorney

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Expenses for Copier lease.
251-MEMBERSHIP & DUES: Expenses for PARMA membership and State Bar of California Annual License.
252-COMMUNICTIONS: Expenses for telephone and cell phones. 257-TRAVEL & TRAINING: Expenses for the following PARMA conference, Planning Commission Academy, Annual Conference Expo, League of California Cities conference, MOC Training and other miscellaneous trainings.
259-MEETINGS & EVENTS: Expenses for City related Swag and giveaways at City functions.
274-SUBSCRIPTIONS: Expenses related to TRTCLE, LexisNexis and miscellaneous subscriptions.
799
City of Los Banos Solid Waste Admin - City Council
2026-2027 Department Detail
Personnel Services
Solid Waste - Fund 510
Administration - Department 410
General Services - Activity 130 Departmental Balance of Salary Salary
Position Title(s)__________________ Number Allocation _________________ Allocation_____________ Mayor
Council Member
1 25% Water Admin, WW Admin, SW Admin
4 25% Water Admin, WW Admin, SW Admin
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
$4,800
$478
$167
$367
$19,171
$675
$0
$4,019
$0
$150
$24
$1,800
$26,851
Total Personnel Services: $31,651
800
City of Los Banos
Solid Waste Administration - City Council
2026-2027
2023-2024 2024-2025 2025-2026 2026-2027
Account Number Description Total Activity Total Activity Estimated Proposed 510-410-130-101 Salaries - - - 4,800
510-410-130-120 Benefits - - - 26,684
510-410-130-121 Benefits - PERS _____________ -_____________ -_____________ - ___________ 167 Personnel Services Total: - 31,651
510-410-130-250 Insurance - - - 7,072
510-410-130-252 Communications - - - 500
510-410-130-257 Travel & Training - - - 3,200
510-410-130-259 Meetings & Events _____________ -_____________ -_____________ -____________ 1,000 Supplies & Services Total: - - 11,772
Solid Waste Administration City Council Total: 43.423
801
Solid Waste Administration -
City Council

SERVICES & SUPPLIES
252-COMMUNICTIONS: Expenses for cell phones.
257-TRAVEL & TRAINING: Expenses for the following - League of California Cities Conference, One Voice Washington DC, New City Council Academy, City County dinners and miscellaneous travel for meetings and events.
259-MEETINGS & EVENTS: Expenses for City Council park chats. 802
Community &
Economic
Development
803
Community & Economic Development
Department
Community & Economic
Development Director
Stacy Souza Elms
Planning
• Subdivision Review
• Annexations
• Specific Plan
• Final Development Plans
• Site Plan Review
• Conditional Use Permits
• Variances
• Zoning
• General Plan
• Housing Element
• GIS
• Census
• Environmental Review/CEQA
Housing
• Outreach and resources for People
Experiencing Homelessness
• Case Management
• Develop affordable housing
Grants
• Encampment Resolution Fund
• Central CA Alliance Health
• First Time Homebuyers Program
• Housing Rehab Program
• Neighborhood Stabilization
Program
Economic Development
• Retail & Industrial Recruitment
• Business Retention and Expansion
• Marketing
• Downtown Revitalization
• Business License Program
• Microenterprise loans
804
City of Los Banos Community & Economic Development
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Community & Economic Development - Department 419
General Services - Activity 100
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Community & Econ Dev Director 1 80% CED - Housing
Assistant Planner 1 100%
Administrative Coordinator 1 100%
Planning Technician 1 100%
Admin Clerk I 1 100%
Building Official 1 100%
Building Technician 1 100%
Total Salaries (Including Overtime) $657,888
W orkmen’s Compensation Insurance $3 5,200
State Retirement (PERS) $173,446
Social Security (FICA) $50,328
Health Insurance $232,378
Health Savings $5,400
Health Insurance Reimbursement $0
OPEB $21,862
Retirees Health Insurance $ 1,73 6
Life Insurance $ 816
Unemployment Insurance $3,289
Dental & Optical $9,792
Total Benefits: $534,248
Total Personnel Services: $1,192,136
805
City of Los Banos
Community & Economic Development
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-419-100-101 Salaries 198,385 315,351 406,000 654,388 100-419-100-102 Part Time - 12,371 3,993 -
100-419-100-103 Overtime 2,136 360 1,000 3,500
100-419-100-120 Benefits 127,122 187,646 233,500 360,802 100-419-100-121 Benefits-PERS 118,584 121,802 147,500 173,446 Personnel Service Total: 446,226 637,530 791,993 1,192,136 100-419-100-231 Professional Services 351,615 465,978 410,000 380,000 100-419-100-237 Recruitment - - - 2,600
100-419-100-238 Technical Services 88,797 169,543 170,000 265,170 100-419-100-240 LT. Services 9,624 10,216 41,955 42,442 100-419-100-250 Insurance 16,896 21,160 27,217 30,510
100-419-100-251 Memberships & Dues 4,163 4,752 6,000 6,300 100-419-100-252 Communications 6,551 5,858 3,670 5,570
100-419-100-253 Advertising 5,615 5,644 7,000 8,000
100-419-100-257 Travel & Training 24,078 22,265 25,000 20,500 100-419-100-258 Tuition Reimbursement - - - 3,000
100-419-100-259 Downtown Promotions (PBID) 20,352 29,295 30,174 31,080 100-419-100-260 Office Supplies 5,498 7,432 8,000 13,900 100-419-100-269 Econ Dev Projects 177,758 52,151 100,000 543,050 100-419-100-273 Special Departmental Exp. 11,591 14,845 15,000 20,000 100-419-100-274 Subscriptions 16 248 250 300
100-419-100-278 Digital Sign 1,703 1,583 1,260 2,000
Supplies & Service Total: 724,257 810,970 845,526 1,374,422 100-419-100-720 Building & Structures 250,000 398,713 - 20,000 100-419-100-726 Miscellaneous Improvements - - - 120,000 100-419-100-740 Miscellaneous Equipment - - 60,000 180,000 100-419-100-770 Computer Equipment 202 - - -
Capital Outlay Total: 250,202 398,713 60,000 320,000
Community & Economic Development Total: _ 1.420,686 1.847.212 1.697.519 2.886.558 806
Community and Economic Development

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Outside professional support for planning services, architectural services, City Attorney, contract land use attorney, contract planning consultant, and other miscellaneous professional services
238-TECHNICAL SERVICES: General Plan Amendment and associated EIR, Community Design Standards and GIS Configuration.
252-COMMUNICTIONS: Covers expenses for telephone, internet and other services provided to assist in transmitting and receiving messages.
259-DOWNTOWN PROMOTIONS: Costs associated the Property and Business Improvement District (PBID).
269-ECONOMIC DEVELOPMENT PROJECTS: Expenses related to Retail Recruitment, Industrial Recruitment, economic studies, and environmental studies which will be utilizing assigned funds. Funding is also included for a small business infomercial. 273-SPECIAL DEPARTMENTAL EXPENSE: Costs associated with rental of a storage unit for Community & Economic Development records and community promotional items. 278-DIGIT AL SIGN: Costs associated with the digital sign on West Pacheco Blvd./1 Street and the East Pacheco sign.

CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Expenses related to Wayfinding Signage Update ($20,000). 726-MISC. IMPROVEMENTS: Expenses related to Slurry of corner at 6th and HWY 152 parking lot ($120,000).
740 MISCELLANEOUS EQUIPMENT: Relocation of East Pacheco Digital Sign ($180,000). 807
City of Los Banos Community & Economic Development
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Community & Economic Development - Department 419
General Services - Activity 120
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Community & Econ Dev Director 1 20% CED
Housing Program Manager 1 100%
Homeless Outreach Coordinator 2 100%
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Savings Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:

Total Personnel Services:
$359,222
$29,000
$64,273
$27,480
$69,833
$2,700
$4,800
$10,288
$0
$384
$1,796
$4,608
$215,163
$574,385
808
City of Los Banos
Community & Economic Development - Housing
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-419-120-101 Salaries 171,109 230,325 306,000 355,722 100-419-120-103 Overtime 402 725 3,500 3,500
100-419-120-120 Benefits 72,186 95,500 129,800 150,890
100-419-120-121 Benefits-PERS 30,438 45,168 58,500 64,273 Personnel Services Total: 274,135 371,719 497,800 574,385 100-419-120-202 Fleet Repair & Maintenance - - - 1,400
100-419-120-204 Fleet Services - - - 4,455
100-419-120-205 Facility Maintenance - - - 17,450
100-419-120-213 Water Sewerage & Disposal - - - 1,250
100-419-120-215 Facilities Services - - - 56,970
100-419-120-231 Professional Services - 4,621 55,000 5,000 100-419-120-238 Technical Services 326 810 33,000 54,000 100-419-120-240 I.T. Services - - 1,998 25,465
100-419-120-250 Insurance 7,428 9,738 17,390 23,400
100-419-120-251 Memberships & Dues - - 600 800
100-419-120-252 Communications - - 3,000 3,700
100-419-120-255 Dumping Fees - - 15,000 28,000
100-419-120-257 Travel & Training 5,129 13,053 6,000 6,000 100-419-120-258 Tuition Reimbursement - - 3,000 3,000
100-419-120-260 Office Supplies 2,328 4,386 3,000 4,039 100-419-120-264 Electricity & Gas - - - 1,200
100-419-120-265 Gasoline & Oil - - - 1,680
100-419-120-267 General Materials & Supplies 7,006 4,750 5,000 6,000 100-419-120-269 Housing Development 3,000 28,000 35,000 202,500 100-419-120-270 Special Programs 10,804 20,664 23,500 25,000 100-419-120-273 Special Activities 505 - 800 92,100
Supplies & Services Total: 36,526 86,021 202,288 563,409 100-419-120-740 Miscellaneous Equipment - - 13,000
100-419-120-750 Vehicles 67,592 - 49,576 80,000
100-419-120-770 Computer Equipment - - - 7,000
Capital Outlay Totals: 67,592 - 49,576 100,000
100-498-000-000 Transfer Out 260,000 237,000 60,000
Transfer Out Totals: 260,000 237,000 - 60,000
CEDD Housiong Totals _ 638.253 694,740 749.664 1.297.794 809
Community and Economic Development
- Housing

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Expenses for consultants and legal counsel for affordable housing projects for those experiencing homelessness and those at risk of homelessness. Also includes copier lease payments.
238-TECHNICAL SERVICES: Expenses associated with sanitation, hygiene, and maintenance of sanctioned encampment for People Experiencing Homelessness. 251-MEMBERSHIP & DUES: Expenses related to licensing fees for the Homeless Management Information System (HMIS) as required by HUD. 255-DUMPING FEES: Expenses related to fees charged for garbage disposal from encampment.
257-TRAVEL & TRAINING: Expenses related to travel and training for the Housing Division employees, including required HUD and Continuum of Care (CoC) training, and transportation costs for Participants to attend appointments, treatment facilities, and other essential services. 267-GENERAL MATERIAL & SUPPLIES: Expenses associated with outreach supplies, including backpacks, bottled water, hygiene kits, and other related items distributed to individuals experiencing homelessness.
269-HOUSING DEVELOPMENT: Expenses related to the development of affordable housing for People Experiencing Homelessness, including project management fees of One Tree Development (assigned funds), Leveraged funds for Encampment Resolution Fund grant. 270-SPECIAL PROGRAMS: Expenses related to rental applications, rental security deposits and in rare occasions first month’s rent. Funding is also used for the purchase of house hold items for newly housed and temporary motel rooms if there is eminent danger. 273-SPECIAL DEPARTMENTAL EXPENSE: Costs associated with landlord engagement supplies and purchase of encampment tents (91,000 - assigned funds)

CAPITAL OUTLAY
740 MISCELLANEOUS EQUIPMENT: For the purchase of equipment for a cooling/warming Station at the Miller and Lux Building ($13,000).
750-VEHICLE: For the purchase of a van for a mobile office ($80,000). 770-COMPUTER EQUIPMENT: For the purchase of equipment for a job search/in-take station at the Miller and Lux Building ($7,000).

TRANSFER OUT
000 TRANSFER OUT: To transfer to Solid Waste for services of Encampment cleanup and disposal of garbage ($16,000).
810
City of Los Banos
Encampment Resolution Fund, Alliance Housing Fund, Neighborhood Stabilization Fund, PLHA Grant
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Pro posed

ENCAMPMENT RESOLUTION FUND
264-419-120-238 Technical Services - 264,028 193,333 193,000 Supplies & Service Total: - 264,028 193,333 193,000
264-419-120-720 Building & Structures 3,000,000 7,500,000 Capital Outlay Totals: - - 3,000,000 7,500,000
Encampment Resolution Fund Total: - 264,028 = 3.193.333 7.693.000

ALLIANCE HOUSING FUND
265-419-120-720 Building & Structures - - 165,025 2,084,975 Capital Outlay Totals: - - 165.025 2.084.975
Alliance Housing Fund Total: _ - - 165.025 2.084.975

NEIGHBORHOOD STABILIZATION PROGRAM INCOME
294-463-100-238 Technical Services 3,979 117,869 72,000 70,000 Supplies & Service Total: 3,979 117,869 72,000 70,000
Neighborhood Stabilization Program Income Total: 3,979 117.869 72000 70.000

PLHA GRANT
296-463-100-231 Professional Services - 140,377 180,000 200,000 Supplies & Services Total: - 140,377 180,000 200,000
PLHA Grant Total: 140.377 180 000 200 000
811
Encampment Resolution Fund

SERVICES & SUPPLIES
238-TECHNICAL SERVICES: Fund will support planning, design, and project management activities necessary to advance the One Tree Permanent Supportive Housing Project.

CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Expenses related to the construction of 50 dwelling units, office, community building, and associated improvements for the One Tree Permanent Supportive Housing Project ($7,500,000).

Alliance Housing Fund
CAPITA!. OUTLAY
720-BUILDING & STRUCTURES: Expenses related to the construction of eight (8) dwelling units for families for the One Tree Permanent Supportive Housing Project ($2,084,975).

Neighborhood Stabilization Program
Income (NSP)

SERVICES & SUPPLIES
238-TECHNICAL SERVICES: Funding that is returned to the State on a quarterly basis that is generated from program income received from home loans and soft second loans.

PLHA Grant

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: This is for the PLHA Formulaic Grant to fund bridge homes for the City of Los Banos.
812
Police
813
Police Department
Police Chief
Ray Reyna
Police Operations
• Patrol Operations
• Police Activities League
(PAL)
• Jail Operations
• Merced Multi-Agency
Task Force
• SWAT
• COP/Volunteers
Police Services
• Special Services Unit
• Investigations
• Street Crimes
• Traffic
• Investigations
• School Resource Officers
• Code Enforcement
Administration
• Dispatch
• Records
• Property/Evidence
• Crime Analyst
• Reception
814
City of Los Banos Police
2026-2027 Department Detail
Personnel Services
Police - Department 421
General Fund - Fund 100
Police Services - Activity 140 Departmental Balance of
Salary Salary
Position Title(s) Number Allocation Allocation
Police Chief 1 100%
Commander 2 100%
Police Services Manager 1 100%
Sergeant 8 100%
Police Officer and/or Trainees 24 100%
Dispatch Supervisor 1 100%
Dispatcher 9 100%
Community Service Officer 5 100%
Property Evidence Technician 1 100%
Admin Clerk II 1 100%
Admin Clerk I 2 100%
Maintenance Worker I ] 100%
Total Salaries (Including Overtime) $6,385,404
Workmen's Compensation Insurance $471,000
State Retirement (PERS) $1,836,203
Social Security (FICA) $486,902
Health Insurance $1,252,648
Health Savings $38,700
Health Reimbursement $43,200
OPEB $180,040
Retirees Health Insurance $498,880
Life Insurance $6,720
Unemployment Insurance $31,590
Dental & Optical $80,640
Total Benefits: $4,926,524
Total Personnel Services: $11,311,928
815
City of Los Banos
Police
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-421-140-101 Salaries 4,715,284 4,916,527 5,300,000 5,755,404 100-421-140-102 Part Time 16,562 11,399 23,000 30,000
100-421-140-103 Overtime 572,408 642,786 600,000 600,000 100-421-140-120 Benefits 2,356,253 2,564,228 2,670,000 3,063,321 100-421-140-121 Benefits-PERS 1,794,054 1,702,833 1,950,000 1,863,203 Personnel Services Total: 9,454,560 9,837,775 10,543,000 11,311,928 100-421-140-201 Grounds Maintenance 994 1,058 950 5,000 100-421-140-202 Fleet Repair & Maintenance 85,447 71,066 88,800 88,000 100-421-140-203 Equipment Repair & Maintenance 44,619 47,643 60,000 80,000 100-421-140-204 Fleet Services 137,581 136,326 165,998 162,366 100-421-140-205 Facility Maintenance 5,100 42,708 - -
100-421-140-206 Equipment Rental - 25,200 - -
100-421-140-213 Water Sewerage & Disposal - - - 5,000
100-421-140-214 Building/Structure Maint. - - 19,900 20,000 100-421-140-231 Professional Services 44,502 74,639 50,000 50,000 100-421-140-232 Animal Shelter Service Fees - 200 -
100-421-140-236 Medical Services 1,722 1,210 1,000 1,500 100-421-140-237 Recruitment 66,554 42,710 32,500 40,000 100-421-140-238 Technical Services 28,068 35,499 22,000 30,000 100-421-140-240 IT Services 150,100 159,460 153,835 ' 322,558 100-421-140-250 Insurance 408,510 497,484 501,500 486,441 100-421-140-252 Communications 58,340 65,354 90,000 90,000 100-421-140-257 Travel & Training 59,789 71,958 55,000 60,000 100-421-140-258 Tuition Reimbursement - - 7,000 10,000
100-421-140-259 Meetings & Events 4,892 5,839 5,500 7,000 100-421-140-260 Office Supplies 34,466 34,708 40,000 40,000 100-421-140-262 Uniform Expense 43,193 46,169 50,000 45,000 100-421-140-264 Electricity & Gas 110,665 116,483 105,000 120,000 100-421-140-265 Gasoline & Oil 190,363 152,335 190,000 190,000 100-421-140-267 General Materials & Supplies 13,771 107,319 45,000 40,000 100-421-140-269 Canine Expenses 29,930 12,802 - -
100-421-140-270 Special Programs 12,849 30,360 8,700 9,000 100-421-140-271 Citation Fees 4,528 7,543 33,000 35,000 100-421-140-273 Special Departmental Exp. 28,514 35,046 39,000 38,500 100-421-140-275 Bad Debt Expense 6,094 4,631 - -
Supplies & Services Total: 1,570,591 1,825,550 1,764,883 1,975,365 100-421-140-720 Building & Structures 19,698 - - -
100-421-140-726 Misc. Improvements - - - 45,000
100-421-140-740 Miscellaneous Equipment - - 13,811
100-421-140-750 Vehicles 226,394 - 309,000 65,000
100-421-140-752 Communication Equipment - - 48,924 -
100-421-140-753 Specialized Equipment - - 30,000 276,907 816
City of Los Banos
Police
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-421-140-754 Police Canine 91,847 - - -
100-421-140-755 Specialized Vehicles - - * 55,000
100-421-140-770 Computer Equipment 34,690 - - -
100-421-140-780 Furniture & Fixtures - - * 10,000
Capital Outlay Total: 372,629 - 401,735 451,907
100-421-140-820 Charge-In 60,014 - - -
Charge In Total: 60,014 - 789,659 858,814
AB109
100-421-150-267 General Materials & Supplies 3,658 - - - Supplies & Services Total: 3,658 - - -
RAN Funding
100-421-160-101 Salaries 45,624 44,369 25,103 -
100-421-160-103 Overtime 4,281 4,650 2,053 -
100-421-160-120 Benefits 18,216 17,520 9,982 -
100-421-160-121 Benefits-PERS 4,527 3,650 2,137 -
Personnel Services Total: 72,647 70,189 39,275 -
100-421-160-252 Communications 24,692 24,792 - -
Supplies & Services Total: 24,692 24,792 - -
Task Force
100-421-170-103 Overtime - - - 15,000
Personnel Services Total: - - - 15,000
Tobacco Grant
100-421-180-103 Overtime - 4,847 1,732 -
100-421-180-120 Benefits - 401 133 -
Personnel Services Total: - 5,248 1,865 -
100-421-180-273 Special Departmental Expense - 95 -
Supplies & Services Total: - 95 - -
ABC Grant
100-421-190-103 Overtime - 11,507 - -
100-421-190-120 Benefits - 880 - -
Personnel Services Total: - 12,387 - -
100-421-190-273 Special Departmental Expense 496
Supplies & Services Total: - 496 - -
Police Total: _ 11,558.793 11.776.531 13.540.416 14,613.014 817
Police

SERVICES & SUPPLIES
201-GROUNDS MAINTENANCE: Includes pest control sendee for Police facilities.

Funding is also used to maintain police facility grounds and lots at the Police Department, Animal Shelter, and Firing Range.
203-EQUIPMENT REPAIR & MAINTENANCE: Includes maintenance and/or repair of equipment, fully or partially support software maintenance/licensing including: Critical Reach, West Publishing, RIMS, Copware, Vigilant Camera Services, social media archiving Cellhawk, Tracker software, Cellebrite, Callyo, CLEAR, Drone Sense, Gray Key, Pen Link, and other law enforcement-related software maintenance
231-PROFES SION AL SERVICES: Costs associated with Police portion of Attorney fees; sexual assault examinations, legal fees related to police policy maintenance and legal text, prisoner transport contracts, Nichols Consulting, and other legal fees. 238-TECHNICAL SERVICES: Funding provided in this category is used for evidence supplies and laboratory fees for such items as drug analysis, evidence destruction services, and automated fingerprint analysis. Funding is also used to support other technical investigative services. 257-TRAVEL & TRAINING: Costs associated to tuition, transportation, meals, lodging, and related expenses for personnel assigned to attend formal training schools, seminars, trials, hearings or local business meetings, and payment of membership dues in approved professional organizations for selected personnel. Funding may also be used to purchase training equipment and ammunition.
267-GENERAL MATERIALS & SUPPLIES: Expenditures for miscellaneous supplies and materials needed to support City operations.
270-SPECIAL PROGRAMS & ACTIVITIES: Provides support of the Explorer Post for training and purchase of special equipment and related expenses. These funds also support VITAL volunteer program activities, community outreach programs or events, and other related items. 271-CITATION FEES: State-mandated surcharges assessed against parking citation revenue.

Expense related to the processing of issued citations.
273-SPECIAL DEPARTMENTAL EXPENSES: Includes the following: undercover operations (narcotic buy money, payment of informants, and other related costs), community promotions, advertising, jail supplies (clothing, footwear, mattresses, bedding, cleaning materials, paper products, food and beverages, medical bills, and miscellaneous supplies for prisoners), Special Service Unit supplies and equipment, employee longevity awards, Shop with a Cop event, and other similar community events.
818
Police

CAPITAL OUTLAY
726-MISC. IMPROVEMENTS: Police Facility soft water system $45,000. 750-VEHICLES: Costs associated with the purchase of Maintenance employee vehicle $65,000. 753-SPECIALIZED EQUIPMENT: Purchase of radar/lidar enforcement equipment ($35,000), specialized trailer ($25,000), rifle suppressor project (split with General Fund $20,000, Measure H $13,000 and Measure P $20,000) and Axon contract and the Fleet 3 contract (split General Fund Police $196,907, General Fund Code Enforcement $12,777, Measure H Police $28,123, Measure H Code Enforcement $12,777, Measure P $33,769, SLESF $5,615, and CFD $22,533). 755-SPECIALIZED VEHICLES: Costs associated with the purchase of Police Officer Motorcycle $55,000.
780-FURNITURE & FIXTURES: Costs associated with the purchase of new office furniture for the special services unit office (split General Fund $10,000, Measure H $10,000, Measure P $10,000 and CFD $10,000).
819
City of Los Banos Police Measure H
2026-2027 Department Detail
Personnel Services
Police Measure II - Fund 101
Police - Department 421
Measure H - Activity 290
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Police Sergeant 1 100%
Police Officer 4 100%
Records Supervisor 1 100%
Total Salaries (Including Overtime) $751,325
Workmen's Compensation Insurance $51,800
State Retirement (PERS) $ 181,800
Social Security (FICA) $57,476
Health Insurance $160,724
Health Savings $4,500
Health Reimbursement $0
OPEB $19,290
Retirees Health Insurance $0
Life Insurance $720
Unemployment Insurance $3,730
Dental & Optical $8,640
Total Benefits: $488,680
Total Personnel Services: $1,240,005
820
City of Los Banos
Police Measure H
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
101-421-290-101 Salaries 615,833 516,237 621,450 631,325 101-421-290-103 Overtime 111,921 100,502 112,000 120,000 101-421-290-120 Benefits 257,096 254,314 272,600 306,880 101-421-290-121 Benefits-PERS 69,661 168,232 210,500 181,800 Personnel Services Total: 1,054,512 1,039,286 1,216,550 1,240,005 101-421-290-203 Equipment Repair & Maintenance 9,813 8,448 12,000 20,000 101-421-290-236 Medical Services 656 1,381 2,000 2,000
101-421-290-237 Recruitment 8,584 8,527 10,000 10,000
101-421-290-240 I.T. Services - - 13,486 33,953
101-421-290-250 Insurance 29,741 34,457 25,098 42,250
101-421-290-252 Communications 5,139 3,882 4,700 5,000
101-421-290-257 Travel & Training 7,447 16,661 8,000 25,000 101-421-290-260 Office Supplies 1,876 1,084 2,000 2,000 101-421-290-262 Uniform Expense 6,384 19,599 10,000 16,000 101-421-290-267 General Materials & Supplies 54,792 47,110 58,000 60,000 101-421-290-273 Special Dept Expenses 179 - - -
101-421-290-274 Subscriptions - 27,738 - -
Supplies & Service Total: 124,610 168,886 145,284 216,203 101-421-290-740 Miscellaneous Equipment 32,723 - 44,000 80,000 101-421-290-750 Vehicles - 275,970 45,000 120,100
101-421-290-753 Specialized Equipment 54,613 244,287 312,373 41,123 101-421-290-770 Computer Equipment - - - 30,000
101-421-290-780 Furniture & Fixtures - - - 10,000
Capital Outlay Total: 87,336 520,257 401,373 281,223
Police Measure H Total: _ 1.266,458 1,728.430 1,763.207 1.737.431 821
Police Measure H

SERVICES & SUPPLIES
203-EQUTPMENT REPAIR & MAINTENANCE: Funding in this category is used for maintenance and/or repair of equipment. Funding may fully or partially support software maintenance/licensing, including: Critical Reach, West Publishing, RIMS, Copware, Vigilant Camera Services, social media archiving Cellhawk, Tracker software, Cellebrite, Gray Key, Callyo, CLEAR, Drone Sense, Pen Link, and other law enforcement-related software maintenance 257-TRAVEL & TRAINING: Costs associated to, transportation, meals, lodging, and related expenses for personnel assigned to attend formal training schools, SBSLI, seminars, trials, hearings or local business meetings. Funding also supports payment of membership dues in approved professional organizations for selected personnel. Funding may also be used to purchase training equipment and ammunition.
267-GENERAL MATERIALS & SUPPLIES: Funds will be used to purchase personnel equipment and accessories, and other associated materials and supplies.

CAPITAL OUTLAY
740-MISCELLANEOUS EQUIPMENT: Costs associated with the City Camera expansion project $80,000.
750-VEHICLES: Expenses related to the purchase of department vehicles (split with Measure H $120,100 and Measure P $120,100).
753-SPECIALIZED EQUIPMENT: Purchase of rifle suppressor project (split with General Fund $20,000, Measure H $13,000 and Measure P $20,000) and Axon contract and the Fleet 3 contract (split General Fund Police $196,907, General Fund Code Enforcement $12,777, Measure H Police $28,123, Measure H Code Enforcement $12,777, Measure P $33,769, SLESF $5,615, and CFD $22,533).
770-COMPUTER EQUIPMENT: Costs associated with the Motorola radio project (split with Measure H $30,000 and Measure P $30,000).
780 FURNITURE & FIXTURES: Costs associated with the purchase of new office furniture for the special sendees unit office (split General Fund $10,000, Measure H $10,000, Measure P $10,000 and CFD $10,000).
822
City of Los Banos Police Dispatch Measure H
2026-2027 Department Detail
Personnel Services
Police Dispatch Measure H - Fund 101
Police - Department 421
Measure H - Activity 291
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Dispatcher 1 100%
Community Service Officer 1 100%
Total Salaries (Including Overtime) $153,036
W orkmen’s Compensation Insurance $10,900
State Retirement (PERS) $ 12,332
Social Security (FICA) $ 11,707
Health Insurance $27,635
Health Savings $1,800
Health Reimbursement $0
OPEB $6,430
Retirees Health Insurance $0
Life Insurance $240
Unemployment Insurance $765
Dental & Optical $2,880
Total Benefits: $74,690
Total Personnel Services: $227,726
823
City of Los Banos
Dispatch Measure H
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
101-421-291-101 Salaries 89,222 115,223 106,000 133,036 101-421-291-103 Overtime 11,840 17,001 20,000 20,000
101-421-291-120 Benefits 39,403 53,671 48,200 62,358
101-421-291-121 Benefits-PERS 7,039 9,484 9,200 12,332
Personnel Services Total: 147,504 195,379 183,400 227,726 101-421-291-237 Recruitment 670 4,911 3,000 3,000
101-421-291-240 LT. Services - - 5,494 11,318
101-421-291-250 Insurance 11,142 14,136 8,055 6,220
101-421-291-257 Travel & Training 3,343 10,000 5,000 6,000 101-421-291-260 Office Supplies 269 492 500 500
101-421-291-262 Uniform Expense 735 2,475 2,000 2,100
101-421-291-267 General Materiasi & Supplies 1,357 1,215 1,500 2,000 Supplies & Services Total: 17,517 33,229 25,549 31,138
Dispatch Measure H Total: _ 165.020 228 608 208.949 258.864 824
ispatch Measure H

SERVICES & SUPPLIES
257-TRAVEL AND TRAINING: Funding is approved for Measure H-funded personnel to attend dispatcher and corrections-related training, and for training-related expenditures. 267-GENERAL MATERIALS & SUPPLIES: Funds will be used to purchase Measure Hfunded personnel equipment and accessories, and other associated materials and supplies. 825
City of Los Banos Code Enforcement
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Code Enforcement - Department 429
General Services - Activity 100
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Code Enforcement Officer 3 100%
Animal Shelter Attendant 1 100%
Total Salaries (Including Overtime) $319,376
Workmen's Compensation Insurance $23,700
State Retirement (PERS) $53,923
Social Security (FICA) $24,432
Health Insurance $70,672
Health Savings $3,150
Health Insurance Reimbursement $9,600
OPEB $12,860
Retirees Health Insurance 4,797
Life Insurance $480
Unemployment Insurance $1,597
Dental & Optical $5,760
Total Benefits: $210,971
Total Personnel Services: $530,347
826
City of Los Banos
Code Enforcement
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-429-100-101 Salaries 394,748 256,265 271,500 289,376 100-429-100-103 Overtime 5,176 6,414 15,000 30,000
100-429-100-120 Benefits 198,762 133,194 146,600 157,048 100-429-100-121 Benefits-PERS 61,412 43,897 49,500 53,923 Personnel Services Total: 660,098 439,771 482,600 530,347 100-429-100-201 Grounds Maintenance - 562 950 5,000
100-429-100-205 Facility Maintenance 3,497 5,491 52,581 - 100-429-100-214 Building/Structure Maint. - - 1,000 8,000 100-429-100-231 Professional Services 274 13,314 5,000 15,000 100-429-100-232 Service Charges - - - 1,000
100-429-100-236 Veterinary Services 17,812 11,535 17,000 25,000 100-429-100-237 Recruitment 707 828 1,200 3,500
100-429-100-238 Technical Services - 2,778 10,000 10,000 100-429-100-240 LT. Services - - 10,489 22,636
100-429-100-250 Insurance 29,569 36,150 18,670 27,420
100-429-100-252 Communications 2,534 3,286 3,500 3,500
100-429-100-257 Travel & Training 2,426 4,797 5,000 8,000 100-429-100-260 Office Supplies 3,408 4,083 4,000 4,500 100-429-100-262 Uniform Expense 4,000 3,674 5,000 5,000 100-429-100-264 Electricity & Gas 9,310 10,251 20,000 21,400 100-429-100-267 General Materials & Supplies 15,407 4,996 5,000 6,000 100-429-100-270 Special Programs 1,746 3,422 27,199 -
100-429-100-273 SpayNeuter Program 6,387 3,075 50,000 65,000 100-429-100-275 Bad Debt Expense 123,608 54,485 - -
Supplies & Services Total: 220,685 162,727 236,589 230,956 100-429-100-750 Vehicles - 73,177 40,000 -
100-429-100-753 Specialized Equipment - - - 12,777
Capital Outlay Total: - 73,177 40,000 12,777
UC Davis 80K Grant/Maddies Grant
100-429-160-103 Overtime - - 5,000 -
100-429-160-120 Benefits - - - -
100-429-160-121 Benefits-PERS - - - -
Personnel Services Total: - - 5,000 -
100-429-160-238 Technical Services 7,347 2,034 4,120 -
100-429-160-267 General Materials & Supplies - 1,524 11,841 - 100-429-160-270 Special Programs 690 18,866 - -
100-429-160-273 Spay/Neuter Program - 31,056 33,938 -
Supplies & Services Total: 8,037 53,479 49,899 -
827
City of Los Banos
Code Enforcement
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
UC Davis 10K Grant/Best Friend Grant
100-429-170-103 Overtime 5,365 4,797 - -
100-429-170-120 Benefits - 1,307 - -
100-429-170-121 Benefits-PERS - 779 - -
Personnel Services Total: 5,365 6,882 - -
100-429-170-231 Professional Services - - -
100-429-170-260 Office Supplies - - - -
100-429-170-270 Special Programs 53,841 47,128 3,802 -
100-429-170-273 Spay/Neuter Program 47,684 5,394 2,250 - Supplies & Services Total: 101,525 52,522 6,052 -
Code Enforcement Total: _ 995,710 788.558 820.140 774.080 828
Code Enforcement

SERVICES & SUPPLIES
214-BUILDING/STRUCTURE MAINTENANCE: Funding is approved to support building and maintenance costs associated with the Animal Shelter. 231-PROFESSIONAL SERVICES: Attorney legal fees associated with code enforcement, operations, costs related to the abandoned vehicle abatement program, code enforcement technology fees, and costs associated with administrative citation processing. 232-ANIMAL SHELTER SERVICE FEES: Costs associated with credit card processing fees for Animal Shelter payment services.
236-VETERINARY SERVICES: Costs related to the treatment and care of sick or injured stray animals. Funding also supports veterinarian supplies, vaccines, animal care supplies, microchips, miscellaneous veterinary services, euthanasia-related costs, and disposal fees for deceased animals.

Additionally, funding may be used to support volunteer activities, animal welfare programs, and other operational costs associated with animal control services.. 238-TECHNICAL SERVICES: Funding supports technical service programs related to animal control operations.
273-SPAY/NEUTER PROGRAM: Funding from this category is used to continue spay/neuter programs.

CAPITAL OUTLAY
753-SPECIALIZED EQUIPMENT: Funding for the Axon contract and the Fleet 3 contract (split General Fund Police $196,907, General Fund Code Enforcement $12,777, Measure H Police $28,123, Measure H Code Enforcement $12,777, Measure P $33,769, SLESF $5,615, and CFD $22,533).
829
City of Los Banos Code Enforcement Measure H
2026-2027 Department Detail
Personnel Services
Code Enforcement Measure H - Fund 101
Code Enforcement - Department 429
Measure H - Activity 290
Position Tit)c(s) Number
Code Enforcement Officer 3
Animal Shelter Attendant 1
Departmental
Salary
Allocation
100%
100%
Balance of
Salary
Allocation
Total Salaries (Including Overtime) $300,661
Workmen's Compensation Insurance $23,800
State Retirement (PERS) $54,042
Social Security (FICA) $23,001
Health Insurance $90,546
Health Savings $3,150
Health Insurance Reimbursement $4,800
OPEB $12,860
Retirees Health Insurance $0
Life Insurance $480
Unemployment Insurance $1,503
Dental & Optical $5,760
Total Benefits: $219,943
Total Personnel Services: $520,604
830
City of Los Banos
Code Enforcement Measure H
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
101-429-290-101 Salaries 86,557 259,353 279,000 290,661 101-429-290-103 Overtime 128 4,272 10,000 10,000
101-429-290-120 Benefits 53,151 133,846 151,600 165,901 101-429-290-121 Benefits-PERS 6,841 44,295 50,000 54,042 Personnel Services Total: 146,677 441,765 490,600 520,604 101-429-290-236 Medical Services - - 800 1,000
101-429-290-237 Recruitment - - - 1,000
101-429-290-240 I.T. Services - - 10,489 22,636
101-429-290-250 Insurance 5,895 7,131 23,915 23,825
101-429-290-252 Communications 545 546 500 1,000
101-429-290-257 Travel & Training 847 2,604 2,800 4,000 101-429-290-260 Office Supplies - 846 3,000 3,000
101-429-290-262 Uniform Expense 1,147 - 3,000 3,000
101-429-290-267 General Materials & Supplies 690 1,076 3,000 3,000 Supplies & Services Total: 9,124 12,203 47,504 62,461
101-429-290-726 Mise. Improvements - - - 25,000
101-429-290-750 Vehicles - 94,154 - -
101-429-290-753 Specialized Equipment - 26,500 12,777
Capital Outlay Total: - 94,154 26,500 37,777
Code Enforcement Measure H Total: _ 155,801 548.122 564.604 620.842 831
Code Enforcement Measure H

SERVICES & SUPPLIES
257-TRAVEL & TRAINING: Costs associated to tuition, transportation, meals, lodging, and related expenses for personnel assigned to attend approved training events. 260-OFFICE SUPPLIES: Funding from this category is used for office supplies, including supplies for the animal shelter facility.
267-GENERAL MATERIALS & SUPPLIES: Expenditures for miscellaneous supplies and materials needed to support City operations.

CAPITAL OUTLAY
726-MISC. IMPROVEMENTS: Costs associated with paving of pathways at the Animal Shelter $25,000.
753-SPECIAI IZED EQUIPMENT: Funding for the Axon contract and the Fleet 3 contract (split General Fund Police $196,907, General Fund Code Enforcement $12,777, Measure H Police $28,123, Measure H Code Enforcement $12,777, Measure P $33,769, SLESF $5,615, and CFD $22,533).
832
City of Los Banos Public Safety Augmentation-Police
2026-2027 Department Detail
Personnel Services
Public Safety Augmentation-Police - Fund 236
Police - Department 421
General Services - Activity 100
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Sergeant 1 50% CFD - Police
Police Officer 5 100%
Code Enforcement Officer 1 50% CFD - Police
Community Service Officer 2 100%
Community Service Officer 1 50% CFD - Police
Crime Analyst 1 100%
Admin Clerk II 1 100%
Total Salaries (Including Overtime) $862,695
Workmen's Compensation Insurance $64,300
State Retirement (PERS) $ 115,332
Social Security (FICA) $65,996
Health Insurance $ 192,833
Health Reimbursement $ 14,400
Health Savings $7,650
OPEB $33,758
Retirees Health Insurance $0
Life Insurance $1,260
Unemployment Insurance $4,313
Dental & Optical $15,120
Total Benefits: $514,963
Total Personnel Services: $1,377,658
833
City of Los Banos
Prevention of Underage Drinking, Asset Forfeiture,
Police Public Safety Augmentation
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed

PREVENTION OF UNDERAGE DRINKING
204-421-140-270 Special Programs 35 1,056 2,000 2,000
204-421-140-275 Bad Debt Expense 500 500 -
Supplies & Services Total: 535 1,556 2,000 2,000
Prevention of Underage Drinking Total: 535 1.556 2.000 2 000

ASSET FORFEITURE
235-421-170-750 Vehicles - - 27,000
Capital Outlay Total: - - - 27,000
Asset Forfeiture Total: - - - 27.000

POLICE AUGMENTATION FUND
236-421-100-101 Salaries 377,168 439,251 635,000 812,695 236-421-100-103 Overtime 51,636 49,527 79,000 50,000
236-421-100-120 Benefits 195,111 239,098 347,500 399,631 236-421-100-121 Benefits-PERS 56,646 60,246 82,500 115,332 Personnel Services Total: 680,561 788,123 1,144,000 1,377,658 236-421-100-231 Professional Services - - 50,000 50,000 236-421-100-236 Medical Services 91 443 450 500
236-421-100-240 I.T. Services 45,168 47,959 21,477 56,589 236-421-100-250 Insurance - - - 59,820
236-421-100-252 Communications 1,423 1,518 1,850 4,000
236-421-100-257 Travel & Training 2,147 2,511 6,000 8,000 236-421-100-262 Uniform Expense 1,892 2,827 4,800 6,000 236-421-100-267 General Materials & Supplies - - 2,000 5,000 236-421-100-270 Special Equipment 34,399 46,777 40,000 50,000 236-421-100-273 Special Departmental Expense - 7,103 - - Supplies & Services Total: 85,119 109,137 126,577 239,909 236-421-100-720 Building & Structures - - 50,000 228,808 236-421-100-726 Mise. Improvements - - - 22,000
236-421-100-750 Vehicles - - 197,715 147,600
236-421-100-753 Specialized Equipment 33,607 31,145 50,000 103,769 236-421-100-770 Computer Equipment - - - 30,000
236-421-100-780 Furniture & Fixtures - - - 10,000
Capital Outlay Total: 33,607 31,145 297,715 542,177
236-421-100-821 Principal - Lease/Loans - 367,023 375,098 383,351 236-421-100-824 Debt Service - Rental Pmt - 42,000 40,900 39,774 236-421-100-881 Interest - Leases/Loans - 303,963 295,800 287,457 Debt Service Total: - 712,986 711,798 710,582
Police Public Safety Augmentation Total: _ 799,287 1.641.391 2,280.090 2 870.326 834
PreventionUnderageDrinking

SERVICES & SUPPLIES
270-SPECIAL PROGRAMS: Funding in this category is used for prevention of underage drinking, such as sober grad, enforcement operations, national night out, and other educational/preventative strategies.

Asset Forfeiture

CAPITAL OUTLAY
750-VEHICLES: Purchase of a vehicle to support, special police operations $27,000.

Police Public^ Safety^ Augmentation

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Funding supports the annual fees associated with the Merced County VIPER program contract.
270-SPECIAL EQUIPMENT: Funding provided in this category is used to maintain CLETS/DOJ services, cellular/air card MDC communications, software licenses and computer purchases and repairs related to PD Mobile Data Computers.

CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Completion of the range project upgrades/restroom project (split with Measure P $218,808 and Police Improvements $321,192) and Police Facility awning project $10,000.
726-MISC IMPROVEMENTS: Funding to complete a parking improvement project at the Police Facility $22,000.
750-VEHICLES: Expenses related to the purchase of department vehicles (split with Measure H $120,100 and Measure P $120,100) and the purchase of a Code Enforcement vehicle (split with Measure P $27,500 and CFD $27,500).
835
Police Public Safety Augmentation
753-SPECIALIZED EQUIPMENT; Funding for the Axon contract and the Fleet 3 contract (split General Fund Police $196,907, General Fund Code Enforcement $12,777, Measure H Police $28,123, Measure H Code Enforcement $12,777, Measure P $33,769, SLESF $5,615, and CFD $22,533), on-going MDCs purchases $50,000, and rifle suppressor project (split with General Fund $20,000, Measure H $13,000 and Measure P $20,000).
770-COMPUTER EQUIPMENT: Costs associated with the Motorola radio project (split with Measure H $30,000 and Measure P $30,000).
780 FURNITURE & FIXTURES: Costs associated with the purchase of new office furniture for the special services unit office (split General Fund $10,000, Measure H $10,000, Measure P $10,000 and CFD $10,000).

DEBT SERVICE
821-PRINCIPAL - LEASE/LOANS: Principal payment to IBank for the Financing Lease of the Police Station.
824-DEBT SERVICE - RENTAL PMT: Additional principal payment to IBank for the Financing Lease of the Police Station.
881-INTEREST - LEASE/LOANS: Interest payment to IBank for the Financing Lease of the Police Station.
836
City of Los Banos SLESF - COPS Program
2026-2027 Department Detail
Personnel Services
SLESF - COPS Program - Fund 237
Police - Department 421
Special Services - Activity 170
Departmental Balance of
Total Salaries (Including Overtime) $102,479
Workmen's Compensation Insurance $7,600
State Retirement (PERS) $14,760
Social Security (FICA) $7,840
Health Insurance $0
Health Reimbursement $4,800
Health Savings $0
OPEB $3,215
Retirees Health Insurance $35,881
Life Insurance $120
Unemployment Insurance $512
Dental & Optical $1,440
Total Benefits: $76,168
Total Personnel Services: $178,647
837
City of Los Banos
SLESF COPS Program, PD Capital Improvement, Traffic Safety 2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed

SLESF COPS PROGRAM
237-421-170-101 Salaries 103,953 83,997 70,000 92,479
237-421-170-103 Overtime 27,154 1,168 7,000 10,000
237-421-170-120 Benefits 77,704 60,229 58,000 61,408
237-421-170-121 Benefits-PERS 16,280 50,698 10,000 14,760 Peronnel Services Total: 225,091 196,093 145,000 178,647 237-421-170-257 Travel & Training 1,500
Supplies & Services Total - - - 1,500
237-421-170-753 Specialized Equipment - 5,615
Capital Outlay Total: - - - 5,615
SLESF COPS Program Total: _ 225,091 196.093 145.000 185.762

PD CAPITAL IMPROVEMENT FUND
245-421-100-720 Building & Structures - 294,429 75,000 321,192 245-421-100-740 Miscellaneous Equipment 8,900 - -
245-421-100-750 Vehicles 236,807 231,077 289,785
Capital Outlay Total: 245,707 525,507 364,785 321,192
245-421-100-820 Charge In 88,096 -
Charage In Total: 88,096 - - -
PD Capital Improvement Fund Total: 333,803 525.507 364.785 321.192

TRAFFIC SAFETY FUND
246-421-170-103 Overtime 30,024 15,178 16,751 26,499
246-421-170-120 Benefits 2,297 1,161 1,282 2,028
Personnel Services Total: 32,321 16,339 18,033 28,527
246-421-100-257 Travel & Training 5,000 - -
Supplies & Services Total: - 5,000 - -
246-421-100-753 Specialized Equipment 38,656 43,208 -
Capital Outlay Total: 38,656 43,208 - -
Traffic Safety Fund Total: _ 70.977 64,547 18.033 28.527 838
SLESF

SERVICES & SUPPLIES
257-TRAVEL & TRAINING: Staff travel and training costs associated with meetings and training, continued education and specific required certifications.

Police Capital Improvement

CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Completion of the range project upgrades/restroom project (split with Measure P $218,808 and Police Improvements $321,192). 839
City of Los Banos CFD 2002-01 Public Safety Police
2026-2027 Department Detail
Personnel Services
CFD Public Safety Police - Fund 290
Police - Department 421
General Services - Activity 100
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Sergeant 1 50% Public Safety Augmentation - Police
Police Officer 4 100%
Dispatcher 1 100%
Code Enforcement Officer 1 50% Public Safety Augmentation - Police Community Service Officer 1 50% Public Safety Augmentation - Police 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:
$615,017
$35,100
$80,108
$47,049
$143,206
$4,800
$5,850
$20,898
$0
$780
$3,075
$9,360
$350,226
Total Personnel Services: $965,243
840
City of Los Banos
Police CFD 2002-01, Police Station
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
POLICE CFD 2002-01 FUND
290-421-100-101 Salaries 258,717 381,515 378,000 555,017 290-421-100-103 Overtime 43,374 66,341 35,000 60,000
290-421-100-120 Benefits 116,819 161,838 172,100 270,118 290-421-100-121 Benefits-PERS 24,734 52,775 52,000 80,108 Personnel Services Total: 443,643 662,468 637,100 965,243 290-421-100-231 Professional Services 3,519 5,049 4,000 4,000 290-421-100-236 Medical Services - - 400 500
290-421-100-237 Recruitment - - - 7,000
290-421-100-238 Technical Services - 13,395 - -
290-421-100-240 IT Services - 13,486 28,295
290-421-100-250 Insurance 12,721 14,585 20,636 30,100
290-421-100-252 Communications 1,849 2,347 2,400 2,500
290-421-100-257 Travel & Training 970 638 500 3,000
290-421-100-262 Uniform Expense 654 3,514 4,000 4,000
290-421-100-267 General Materials & Supplies 1,129 2,187 1,300 1.500 290-421-100-273 Special Departmental Expense - 130 - -
Supplies & Services Total: 20,842 41,845 46,722 80,895
290-421-100-750 Vehicles - - - 27,500
290-421-100-753 Specialized Equipment 215,333 - 27,100 22,533 290-421-100-780 Furniture & Fixtures - - - 10,000
Capital Outlay Total: 215,333 - 27,100 60,033
Police CFD 2002-01 Fund Total: _ 679.819 704.313 710.922 1.106.171

POLICE STATION
323-421-100-720 Buildings & Structures 5,620,961 - - ■
323-421-100-740 Miscellaneous Equipment 91,056 - - -
323-421-100-770 Computer Equipment 73,230 - - -
323-421-100-780 Furnitures & Fixtures 784,586 - - -
Capital Outlay Total: 6,569,833 - • -
323-421-100-881 Interest/Loan Orignation Fee 308,000 - - - Debt Service Total: 308,000 - - -
Police Station Total: _ 6.877.833 - - -
841
Police Community Facilities District
(CFD) 2002-01

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: For Goodwin Consulting Services for the administration of the CFD annual assessments. Reports changes and adjustments to the County Auditor for the tax rolls.

CAPITAL OUTLAY
750-VEHICLES: Expenses related to the purchase of a Code Enforcement vehicle (split with Measure P $27,500 and CFD $27,500).
753-SPECIALIZED EQUIPMENT: Funding for the Axon contract and the Fleet 3 contract (split General Fund Police $196,907, General Fund Code Enforcement $12,777, Measure H Police $28,123, Measure El Code Enforcement $12,777, Measure P $33,769, SLESF $5,615, and CFD $22,533).
780 FURNITURE & FIXTURES: Costs associated with the purchase of new office furniture for the special services unit office (split General Fund $10,000, Measure H $10,000, Measure P $10,000 and CFD $10,000).
842
Fire/Building
843
Fire/Building Department
Interim Fire Chief
Brandon Dorenbush
Volunteer Fire
Department
Career Fire
Department
Fire Operations Fire Prevention Building/Code
Operations
Suppression
Rescue
Hazardous Materials
Training
Facility & Equipment
Maintenance
• Public Education
• Business Occupancy
Inspections
• Plan Review
• Weed Abatement
• Building Permits
• Plan Check
• Inspections
• Zoning
• Blight
844
City of Los Banos Fire
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Fire - Department 422
Balance of
Salary
Allocation
General Services - Activity 100 Departmental
Salary
Position Title(s) Number Allocation
Fire Chief 1 90% Building
Battalion Chief 1 100%
Battalion Chief 1 30% Public Safety Augmentation-Fire
Fire Captain 2 100%
Fire Engineer 2 100%
Fire Fighter 1 100%
Administrative Coordinator 1 100%
Admin Clerk I 1 50% Public Safety Augmentation-Fire
Total Salaries (Including Overtime) $1,065,074
Workmen's Compensation Insurance $87,600
State Retirement (PERS) $306,573
Social Security (FICA) $81,478
Health Insurance $211,352
Health Savings $6,030
OPEB $27,971
Health Reimbursmenet $12,000
Retirees Health Insurance $78,538
Life Insurance $1,044
Unemployment Insurance $5,325
Dental & Optical $12,528
Total Benefits: $830,439
Total Personnel Services: $1,895,513
845
City of Los Banos
Fire
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-422-100-101 Salaries 679,182 872,494 1,011,000 1,016,074 100-422-100-103 Overtime 136,270 157,701 178,000 49,000 100-422-100-120 Benefits 340,905 422,170 484,000 523,866 100-422-100-121 Benefits-PERS 218,666 263,514 315,000 306,573 Personnel Services Total: 1,375,023 1,715,878 1,988,000 1,895,513 100-422-100-201 Grounds Maintenance 460 2,484 1,000 3,000 100-422-100-202 Fleet Repair & Maintenance 41,031 40,528 49,950 64,000 100-422-100-203 Equipment Repair & Maintenance 26,229 33,483 42,500 49,000 100-422-100-204 Fleet Services 65,828 90,805 90,720 103,838 100-422-100-205 Facility Maintenance 90,042 97,618 203,705 29,175 100-422-100-214 Building/Structure Maint. - - 13,989 15,000 100-422-100-215 Facilities Services - - - 138,754
100-422-100-231 Professional Services 17,134 20,772 42,058 70,000 100-422-100-236 Medical Services 2,565 6,188 3,500 7,300 100-422-100-237 Recruitment 31,352 16,894 10,000 22,000 100-422-100-238 Technical Services 5,314 23,807 22,830 30,000 100-422-100-240 I.T. Services 39,170 41,584 11,987 25,465 100-422-100-250 Insurance 128,320 144,599 157,605 130,160 100-422-100-252 Communications 31,525 18,723 23,000 26,500 100-422-100-257 Travel & Training 13,550 25,240 14,326 35,000 100-422-100-258 Tuition Reimbursement - - 5,800 15,000
100-422-100-259 Community Promotion 7,432 9,561 10,000 8,000 100-422-100-260 Office Supplies 5,392 5,784 8,000 8,000 100-422-100-262 Uniform Expense 11,791 9,139 7,500 10,000 100-422-100-264 Electricity & Gas 44,545 48,474 52,000 56,000 100-422-100-265 Gasoline & Oil 39,899 40,649 45,000 45,000 100-422-100-267 General Materials & Supplies 1,640 7,567 16,000 16,000 100-422-100-270 Special Programs 24,059 - 10,000 13,000 100-422-100-273 Special Departmental Exp. 13,544 28,125 35,000 25,000 100-422-100-274 Special Activities 4,494 9,760 10,500 12,000 100-422-100-275 Bad Debt Expense - 433 - -
Supplies & Services Total: 645,315 722,219 886.970 957,192 100-422-100-720 Building & Structures 18,900 - 67,000
100-422-100-726 MIsc. Improvements - - - 35,000
100-422-100-740 Miscellaneous Equipment 22,620 65,288 21,405 - 100-422-100-750 Vehicles - 115,466 32,100
100-422-100-752 Communication Equipment - - 40,552 22,500 100-422-100-753 Specialized Equipment 36,000 49,354 * 19,600 100-422-100-755 Specialized Vehicles 182,168 67,579 - - 100-422-100-770 Computer Equipment 1,098 - 24,312 -
ExpenseActivity: 100 - 100 Total: 260,786 297,688 86,269 176,200 100-422-100-881 Interest - Leases/Loans 574 - - -
Debt Service Total: 574 - - -
Fire Total: _ 2.281.697 2.735.785 2,961.239 3,028.905
846
Fire

SERVICES & SUPPLIES
203-EQUIPMENT REPAIR & MAINT: Repair and maintenance of equipment such as annual air sampling of self-contained breathing apparatus (SCBA) fill station, SCBA air packs, hazardous air monitors, annual Hurst tool testing and repairs, small gas-powered equipment, permit fees required by SJVAPCD, maintenance of building emergency generators, and maintain and repair other personal protective equipment, such as repairing turnout gear portable hand-held radios and pagers. Purchase and repair of fire hose and the inspection of Fire Apparatus ground ladders and Aerial Truck ladder.
214-BUILDING MAINTENANCE: This budget item covers the ongoing upkeep and repair of fire department facilities to ensure a safe, functional, and professional working environment. It includes routine maintenance, minor repairs, Water system servicing, HVAC servicing, plumbing, electrical work, and other essential facility needs. Proper building maintenance supports operational readiness, extends the life of city assets, and ensures compliance with safety and health standards.
231-PROFESSIGNAL SERVICES: Expenses relating to updating fire codes, attorney expenses for ordinance and resolutions, municipal code updates, Merced County GIS services, general labor negotiations, and fire policy maintenance. 237-RECRUITMENT: Funding is used for employment advertising and testing. Part of the testing includes physical examinations, Live Scan and credit checks. 238-TECHNICAL SERVICES: Expenditures related to weed abatement cleanup. 252-COMMUNICATIONS: Funding is used to for Communication services for phone service, Xfinity, mobile phones, E-Dispatch (mobile communications) and Active 911. 259-COMMUNITY PROMOTIONS: Funding of all disaster preparedness pamphlets, fire preparedness guides, home fire safety, fire extinguisher and smoke detector booklets. Also includes child fire safety publications including coloring books, plastic helmets, pencils etc.

Funding is also used for community events such as public safety and Autism sponsored events. 267-GENERAL MATERIAL & SUPPLIES: Expenditures for miscellaneous supplies and materials needed to support City operations. Funding also used to purchase miscellaneous items such as paper products, coffee service, and used on vehicles that do not relate to Fleet. 270-SPECIAL PROGRAMS: Funding is used for Volunteer training, meetings, dinners, special training and operations of the new Volunteer program. 273-SPECIAL DEPARTMENT EXPENSES: Funding is used for the purchase of protective clothing, helmets, gloves, boots, hand lights, hand equipment, service of City owned fire extinguishers, fire extinguisher supplies, foams, chemicals, and longevity recognition awards. 847
Fire (continued)
274-SPECIAL ACTIVITIES: Funding is used to pay for disability insurance & Volunteer Firefighters’ Length of Service Award Program, all books and periodicals, NFPA Membership dues, annual fire and life safety code updates, including subscriptions to Merced County Assessor’s Office for annual updates.

CAPITAL OUTLAY
720 BUILDING AND STRUCTURES: Funding for cost associated with living quarters expansion design concept and replacement of office flooring at Fire Station #1 (General Fund $60,000) and funding for replacement of office flooring at Fire Station #1(General Fund $7,000). 726 FACILITIES: Funding is used for Training Center material removal and sidewalk improvement (General Fund $35,000).
750 VEHICLES: Expense for purchase of three (3) Command Vehicles (split between CFD $107,000, Measure P $74,900, General Fund $32,100, Measure H $107,000). 752 COMMUNICATIONS: Expense related to purchase P-25 licenses and portable/mobile radios (General Fund $22,500).
753 SPECIALIZED EQUIPMENT: Expenses related to turnout replacement and purchase FY 26-27(split between General Fund $19,600, Measure H $15,400, Measure $23,800, CFD $11,200).
848
City of Los Banos Fire Measure H
2026-2027 Department Detail
Personnel Services
Fire Measure H - Fund 101
Fire - Department 422
Measure H - Activity 290
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Battalion Chief 1 100%
Fire Captain 1 50% Public Safety Augmentation-Fire
Fire Engineer 1 100%
Fire Engineer 1 50% Public Safety Augmentation-Fire
Fire Fighter 2 100%
Fire Fighter 1 50% Public Safety Augmentation-Fire
$618,800
Total Salaries (Including Overtime)
$35,700
Workmen's Compensation Insurance $93,973
State Retirement (PERS) $47,338
Social Security (FICA) $115,945
Health Insurance $9,600
Health Insurance Reimbursement $4,950
Health S avings $17,683
OPEB $0
Retirees Health Insurance $660
Life Insurance $3,094
Unemployment Insurance $7,920
Dental & Optical
$336,862
Total Benefits:
$955,662
Total Personnel Services:
849
City of Los Banos
Fire Measure H
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
101-422-290-101 Salaries 239,230 215,302 320,000 588,800 101-422-290-103 Overtime 31,548 42,089 80,000 30,000
101-422-290-120 Benefits 125,190 129,276 147,000 242,889 101-422-290-121 Benefits-PERS 34,755 32,410 48,500 93,973 Personnel Services Total: 430,724 419,076 595,500 955,662 101-422-290-203 Equipment Repair & Maint - - 2,000 12,000 101-422-290-231 Professional Services 1,160 1,131 3,000 15,000 101-422-290-236 Medical Services 2,382 3,149 4,500 4,500 101-422-290-237 Recruitment 135 952 9,000 7,300
101-422-290-238 Technical Services 19,500 8,990 8,990 9,000 101-422-290-240 I.T. Services - - 4,495 10,375
101-422-290-250 Insurance 11,908 14,538 21,765 24,500
101-422-290-252 Communications 2,665 3,982 5,000 10,000 101-422-290-257 Travel & Training 1,754 2,767 7,543 15,000 101-422-290-258 Tuition Reimbursement - 784 2,000 6,000 101-422-290-262 Uniform Expense 1,840 239 9,000 11,500
101-422-290-267 General Materials & Supplies 3,400 4,674 12,000 10,000 101-422-290-273 Special Dept Expense 192 1,844 2,500 4,000 101-422-290-274 Subscriptions - - 50,000 55,000
Supplies & Services Total: 44,936 43,051 141,793 194,175 101-422-290-750 Vehicles - - - 107,000
101-422-290-752 Communication Equipment - 28,218 -
101-422-290-753 Specialized Equipment 7,558 77,701 20,000 32,200 101-422-290-755 Specialized Vehicles - - - 153,867
Capital Outlay Total: 7,558 105,919 20,000 293,067
Fire Measure H Total: _ 483.217 568.046 757.293 1,442.904 850
Fire Measure H

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Expenses relating to legal services and general labor negotiations, table command, Arc GIS,
237-RECRUITMENT: Funding is used for employment advertising and testing. Part of the testing includes physical examinations, background investigations, Live Scan and credit checks. 238-TECHNICAL SERVICES: Funding for Fire department website and App maintenance. 252-COMMUNICATION: Funding is used to for Communication services for E-Dispatch and Active 911.
262-UNIFORM EXPENSES: Funding is used for the purchase of Landry Detergent/spray, safety boots for Measure H employees.
267-GENERAL MATERIAL & SUPPLIES: Expenditures for miscellaneous supplies and materials needed to support operations.
273-SPECIAL DEPARTMENTAL EXPENSE: Funding is used for the purchase of protective clothing, helmets, gloves, boots, hand lights, hand equipment, radios, chemicals, paper products, and employee longevity recognition awards.

CAPITAL OUTLAY
750 VEHICLES: Expense for purchase of three (3) Command Vehicles (split between CFD $107,000, Measure P $74,900, General Fund $32,100, Measure H $107,000). 753 SPECIALIZED EQUIPMENT: Expenses related to turnout replacement and NFPA turnout replacement project (split between General Fund $19,000, Measure H $15,400, Measure $23,800, CFD 11,200) and purchase of two (2) Lucas CPR Compression devises (split between Capital Improvement $25,200 and Measure H $16,800).
755 SPECIALIZED VEHICLES: Expense for purchase of one (1) Mini Fire Engine (split between Capital Improvement $356,13 and Measure H $153,867). 851
City of Los Banos Building
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Building - Department 424
General Services - Activity 100
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Fire Chief 1 10% Fire
Total Salaries (Including Overtime) $22,295
Workmen's Compensation Insurance $1,800
State Retirement (PERS) $5,355
Social Security (FICA) $1,706
Health Insurance $1,372
Health Savings $90
Health Reimbursement $0
OPEB $322
Retirees Health Insurance 17,314
Life Insurance $ 12
Unemployment Insurance $ 111
Dental & Optical $144
Total Benefits: $28,226
Total Personnel Services: $50,521
852
City of Los Banos
Building
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-424-100-101 Salaries 19,754 19,371 21,308 22,295
100-424-100-120 Benefits 19,168 19,684 21,250 22,871
100-424-100-121 Benefits-PERS 5,157 4,427 5,118 5,355
Personnel Services Total: 44,080 43,482 47,676 50,521
100-424-100-231 Professional Services 1,199 118 2,500 1,500 100-424-100-238 Technical Services 1,128,444 1,044,441 1,000,000 1,000,000 100-424-100-250 Insurance 463 538 660 665
100-424-100-251 Memberships & Dues - - 1,000 -
100-424-100-252 Communications 454 376 1,000 1,000
100-424-100-260 Office Supplies 739 1,227 1,000 1,000
100-424-100-274 Subscriptions 240 1,826 1,000 -
Supplies & Services Total: 1,131.541 1,048,525 1,007,160 1,004,165 100-424-100-881 Interest - Leases/Loans 244 - - -
Debt Service Total: 244 - - -
Building Total: _ 1.175.864 1,092.007 1,054.836 1,054,686 853
Building

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Funding is for legal sendees to assist with Building codes. 238-TECHNICAL SERVICES: Funding is for CSG a contracted consultant who will perform building inspections and plan checks.
274-BOOKS & PERIODICALS: Funding for new code publications. (Title 19 & Building Code updates)
854
City of Los Banos Public Safety Augmentation- Fire
2026-2027 Department Detail
Personnel Services
Public Safety Augmentation-Fire - Fund 238
Fire - Department 422
General Services - Activity 100 Departmental
Salary
Allocation
Balance of
Salary
Position Title(s) Number Allocation
Battalion Chief 1 70% Fire
Fire Captain 1 100%
Fire Captain 1 50% Measure H Fire
Fire Engineer 3 100%
Fire Engineer 1 50% Measure H Fire
Fire Fighter 3 100%
Fire Fighter 1 50% Measure H Fire
Admin Clerk I 1 50% Fire
Total Salaries (Including Overtime) S1,059,100
Workmen's Compensation Insurance $69,400
State Retirement (PERS) $329,924
Social Security (FICA) $81,021
Health Insurance $259,736
Health Savings $6,930
Health Insurance Reimbursement $2,400
OPEB $31,186
Retirees Health Insurance $36,125
Life Insurance $1,164
Unemployment Insurance $5,296
Dental & Optical $13,968
Total Benefits: $837,150
Total Personnel Services: $1,896,250
855
City of Los Banos
Fire Public Safety Augmentation
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
238-422-100-101 Salaries 616,782 678,937 713,000 990,600 238-422-100-103 Overtime 150,026 221,872 166,000 68,500 238-422-100-120 Benefits 305,837 353,446 372,000 507,226 238-422-100-121 Benefits-PERS 198,155 237,904 282,500 329,924 Personnel Services Total: 1,270,800 1,492,159 1,533,500 1,896,250 238-422-100-203 Equipment Repair & Maintenance 1,569 2,862 7,000 9,000 238-422-100-205 Facility Maintenance 230 5,491 - -
238-422-100-214 Building/Structure Maint. ■ - - 8,000
238-422-100-231 Professional Services 2,706 2,882 4,000 6,000 238-422-100-236 Medical Services 5,060 3,482 5,000 7,000 238-422-100-237 Recruitment 65 546 9,200 8,000
238-422-100-240 I.T. Services 13,124 13,928 11,987 10,375 238-422-100-250 Insurance - - 49,950
238-422-100-252 Communications 4,237 3,440 6,500 8,500
238-422-100-257 Travel & Training 14,535 2,800 16,403 18,000 238-422-100-258 Tuition Reimbursement - 5,210 6,000 9,000 238-422-100-260 Office Supplies 818 2,900 6,000 5,000
238-422-100-262 Uniform Expense 5,423 5,187 6,000 8,000 238-422-100-267 General Materials & Supplies 942 6,833 13,000 13,000 238-422-100-270 Special Programs 3,532 7,436 7,000 9,000 238-422-100-273 Special Departmental Expenses 259 1,266 1,200 1,200 Supplies & Services Total: 52,499 64,263 99,290 170,025 238-422-100-720 Building & Structures 130,000 - 20,000 92,000 238-422-100-740 Miscellaneous Equipment 5,784 626 14,117 32,000 238-422-100-750 Vehicles 19,764 - 64,936 74,900
238-422-100-753 Specialized Equipment 12,661 49,197 61,000 23,800 238-422-100-755 Specialized Vehicle - - 450,000 60,000
238-422-100-770 Computer Equipment - 7,241 5,000 -
Capital Outlay Total: 168,209 57,063 615,053 282,700
238-498-000-000 Transfer Out - - 1,000,000
Transfer Out Total: - - - 1,000,000
Fire Public Safety Augmentation Total: 1,491.509 1.613.485 2.247.843 3.348 975 856
Fire Public Safety Augmentation

SERVICES & SUPPLIES
203-EQUIPMENT REPAIR & MAINTENANCE: Repair and maintenance of equipment such as annual air sampling of self-contained breathing apparatus (SCBA) fill station, SCBA air packs, hazardous air monitors, annual Hurst tool testing and repairs, small gas-powered equipment, permit fees required by SJVAPCD, maintenance of building emergency generators, and maintain and repair other personal protective equipment, such as repairing turnout gear, portable hand-held radios and pagers. Purchase and repair of fire hose and the inspection of Fire Apparatus ground ladders and Aerial Truck ladder.
214 BUILDING/STRUCTURE MAINTENANCE: Funding to be used to replace apparatus bay ceiling tiles $8,000.
231-PROFESSIONAL SERVICES: Expenses relating to updating Fire codes, attorney expenses for ordinance and resolutions, municipal code updates, general labor negotiations and lire policy maintenance.
237-RECRUITMENT: Funding is used for employment advertising and testing. Part of the testing includes physical examinations, Live Scan and credit checks. 252-COMMUNICATIONS: Funding is used to for Communication services for, Active 911 and additional radio equipment.
267-GENERAL MATERIAL & SUPPLIES: Expenditures for miscellaneous supplies and materials needed to support City operations. Funding also used to purchase miscellaneous item used on vehicles that do not relate to Fleet.
270-SPECIAL PROGRAMS: For special training and operations. Maintaining MDC (Mobile Display Computers) and upgrades to system. Funding also used for the set up and annual cost associated with shared First Due Records Management Program. 273-SPECIAL DEPARTMENTAL EXPENSE: Funding is used for the purchase of protective clothing, helmets, gloves, boots, hand lights, hand equipment, service of City owned fire extinguishers, fire extinguisher supplies, foams, chemicals, paper products, coffee service and longevity recognition awards. Expense related to Employee Longevity Awards.

CAPITAL OUTLAY
720 BUILDING AND STRUCTURES: Funding for purchase of Air Vac 911 Multi-Directional Air Flow Exhaust Removal System (Measure P $92,000).
740 MISCELLANEOUS EQUIPEMT: Expense related to the purchase of Fire communication and noise reduction headsets for frontline apparatus (Measure P $32,000). 750 VEHICLES: Expense related to the purchase of three (3) Command Vehicles (split between CFD $107,000, Measure P $74,900, General Fund $32,100, Measure H $107,000). 857
Fire Public Safety Augmentation

CAPITAL OUTLAY
753-SPECIALIZED EQUIPMENT: Expenses related to turnout replacement and purchase FY 26-27 (split between General Fund $19,600, Measure H $15,400, Measure P $23,800, CFD $11,200).
755-SPECIALIZE VEHCILE: Funding for cost associated with Mini Pumper (i.e., extrication equipment, EMS, hose, ladders, tool/equipment, communications, etc.) upfit (Measure P $60,000).

TRANSFER OUT
000-TRANSFER OUT: Expense related to the funding of Fire Station #4 in the amount of $1,000,000, utilizing Building Reserve funds.
858
City of Los Banos CFD 2002-01 Public Safety Fire
2026-2027 Department Detail
Personnel Services
CFD 2002-01 Public Safety Fire - Fund 291
Fire - Department 422
General Services - Activity 100
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Fire Captain 4 100%
Fire Fighter 1 100%
Total Salaries (Including Overtime) $647,950
Workmen's Compensation Insurance $42,300
State Retirement (PERS) $287,151
Social Security (FICA) $49,568
Health Insurance $141,343
Health Savings $2,700
Health Insurance Reimbursement $4,800
OPEB $16,075
Retirees Health Insurance $36,125
Life Insurance $600
Unemployment Insurance $3,240
Dental & Optical $7,200
Total Benefits: $591,103
Total Personnel Services: $1,239,053
859
City of Los Banos
Fire Capital Improvement, Fire Community Facilities (CFD), Emergency Operations Center
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed

FIRE CAPITAL IMPROVEMENT
243-422-100-740 Miscellaneous Equipment 13,648 - 30,883 243-422-100-750 Vehicles 48,041 - 142,064
243-422-100-753 Specialized Equipment ■ - 36,877 25,200 243-422-100-755 Specialized Vehicles 531,758 - - 356,133 243-422-100-770 Computer Equipment - - 35,688 -
Capital Outlay Total: 593,447 - 245,512 381,333
243-498-000-000 Transfer Out - - 1,500,000
Transfer Out Total: - - - 1,500,000
Fire Capital Improvement Total: 593.447 - 245.512 1,881,333

FIRE CFD
291-422-100-101 Salaries 326,316 400,580 475,000 607,950 291-422-100-103 Overtime 82,852 87,543 39,000 40,000
291-422-100-120 Benefits 161,900 199,125 229,500 303,951 291-422-100-121 Benefits-PERS 180,112 216,865 265,000 287,152 Personnel Services Total: 751,180 904,113 1,008,500 1,239,053 291-422-100-231 Professional Services 4,679 4,877 6,500 6,000 291-422-100-236 Medical Services 1,581 2,136 3,000 4,000 291-422-100-237 Recruitment - 156 - -
291-422-100-240 I.T. Services - - 5,994 21,692
291-422-100-250 Insurance 16,276 19,787 22,880 24,820
291-422-100-252 Communications 2,385 1,635 5,000 5,000
291-422-100-257 Travel & Training 9,204 10,423 8,835 12,000 291-422-100-258 Tuition Reimbursement - - 8,000 6,000
291-422-100-262 Uniform Expense 103 980 1,000 1,250
291-422-100-267 General Materials & Supplies - 2,865 4,000 4,500 291-422-100-273 Special Departmental Expense 194 1,795 4,000 2,000 Supplies & Services Total: 34,420 44,654 69,209 87,262
291-422-100-750 Vehicles - - - 107,000
291-422-100-753 Specialized Equipment - - 27,047 36,200 Capital Outlay Total: - - 27,047 143,200
Fire CFD Total: 785.600 948.767 1.104.756 1.469515

EMERGENCY OPERATIONS CENTER
322-422-100-720 Building & Structures 36,856 212,161 77,850 10,000,000 ExpenseActivity: 100 -100 Total: 36,856 212,161 77,850 10,000,000 Fire Emergency Operations Total: _ 36.856 212.161 77.850 10.000.000 860
Fire Capital Improvements

SERVICES & SUPPLIES
753-SPECIALIZED EQUIPMENT: Expense related to the purchase of two (2) Lucas CPR Compression devises (split between Fire Capital $25,200 and Measure H $16,800). 755-SPECIALIZED VEHICLES: Expenses for purchase of one (1) Mini Fire Engine (split between Measure H $153,867and Fire Capital $356,133).

TRANSFER OUT
000-TRANSFER OUT: Expense related to the funding of Fire Station #4 in the amount of $1,500,000.

Fire Community Facilities District
(CFD) 2002-01

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: For Goodwin consulting services for the administration of the CFD annual Assessments. Reports changes and adjustments to the County Auditor for the tax rolls.

Expenses relating to updating fire codes, attorney expenses for ordinance and resolutions, municipal code updates, general labor negotiations, and fire policy maintenance. 237-RECRUITMENT: Funding is used for employment advertising and testing. Part of the testing includes physical examinations, Live Scan and credit checks. 252-COMMUNICATIONS: Funding is used to for Communication services for phone service, Comcast, mobile phones, Active 911 and additional radio equipment. 273-SPECIAL DEPARTMENTAL EXPENSE: Funding is used for the purchase of protective clothing, helmets, gloves, boots, hand lights, hand equipment, service of City owned fire extinguishers, fire extinguisher supplies, foams, chemicals, paper products, coffee service and employee longevity recognition awards.

CAPITAL OUTLAY
750-VEHICLES: Expense for purchase of three (3) Command Vehicles (split between CFD $107,000, Measure P $74,900, General Fund $32,100, Measure H $107,000). 753-SPECIALIZED EQUIPMENT: Expenses related to turnout replacement and purchase FY 26- 27(split between CFD $11,200, General Fund $19,600, Measure H 15,400, Measure P $23,800).

Expense related to support the upgrade of radios and associated cabling for the Radio over Internet Protocol (ROIP) system through Tango Tango ($25,000).
861
Fire Emergency Operations Center

CAPITAL OUTLAY
720-BUILDINGS & STRCTURES: Funding for the design/build of Fire Station #4 in the amount of $10,000,000 is supported through a combination of grant funding, Fire Capital Fund transfers, Measure P transfers, and an interfund loan.
862
Parks &
Recreation
863
Parks and Recreation Department
Parks and Recreation Director
Joe Heim
Recreation Park Maintenance
• Youth Services
• Adult Services
• Senior Services
• Special Programs
Park Maintenance
Urban Forestry
Landscaping &
Lighting Districts
864
City of Los Banos Recreation
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Recreation - Department 451
Recreational Services - Activity 240
Position Title(s) Number
Departmental
Salary
Allocation
Balance of
Salary
Allocation
Parks & Recreation Director 1 50% Maintenance
Recreation Supervisor 1 100%
Total Salaries (Including Overtime) $397,904
Workmen's Compensation Insurance $32,300
State Retirement (PERS) $16,566
Social Security (FICA) $30,440
Health Insurance $53,004
Health Savings $1,350
Health Insurance Reimbursement $0
OPEB $4,823
Retirees Health Insurance $4,328
Life Insurance $180
Unemployment Insurance $ 1,990
Dental & Optical $2,160
Total Benefits: $147,139
Total Personnel Services: $545,043
865
City of Los Banos
Recreation
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-451-240-101 Salaries 188,808 148,450 132,500 178,706 100-451-240-102 Part Time 194,829 195,540 200,000 219,198 100-451-240-103 Overtime 1,993 - - -
100-451-240-120 Benefits 121,872 110,519 118,500 130,573 100-451-240-121 Benefits-PERS 15,880 13,578 11,500 16,566 Personnel Services Total: 523,382 468,088 462,500 545,043 100-451-240-205 Facility Maintenance 81,594 76,874 177,105 82,875 100-451-240-213 Water Sewerage & Disposal 3,986 2,896 4,000 5,200 100-451-240-214 Building/Structure Maint. - 37,802 46,000 46,000 100-451-240-215 Facilities Services - - - 152,548
100-451-240-231 Professional Services 34,185 26,300 14,707 15,000 100-451-240-232 Credit Card Fees 20,179 22,306 25,000 27,000 100-451-240-236 Medical Services 120 - 400 400
100-451-240-237 Recruitment 2,019 3,027 4,300 3,800
100-451-240-238 Technical Services 30,133 40,919 33,250 36,000 100-451-240-240 I.T. Services 21,270 22,588 6,493 31,124 100-451-240-250 Insurance 54,617 71,445 54,281 62,855
100-451-240-252 Communications 10,659 11,640 11,500 13,500 100-451-240-257 Travel & Training 3,888 7,850 12,500 12,500 100-451-240-258 Tuition Reimbursement - - - 3,000
100-451-240-259 Meetings & Events 423 454 600 850
100-451-240-260 Office Supplies 34,451 23,264 31,000 26,000 100-451-240-264 Electricity & Gas 91,219 87,091 98,000 105,000 100-451-240-267 General Materials & Supplies 60,065 67,290 68,000 62,000 100-451-240-268 Building Maintenance 44,571 41,500 - -
100-451-240-270 Special Programs 14,058 20,684 21,000 21,000 100-451-240-273 Special Departmental Exp. 6,680 8,202 9,000 10,500 Supplies & Services Total: 514,115 572,132 617,136 717,152 100-451-240-720 Building & Structures 29,418 - - -
100-451-240-770 Computer Equipment 446 - - -
Capital Outlay Total: 29,865 - -
Recreation Total: _ 1.067.362 1,040.220 1.079.636 1.262 195 866
Recreation

SERVICES & SUPPLIES
214-BUILDINGS & STRUCTURES: Expenses for contracted landscape services at the Los Banos Community Center, estimated at ($11,328). Includes landscape repairs and improvements, and sports field paint for rental facilities.
231-PROFESSIONAL SERVICES: Expenses related to officiating for Jr. Warriors Winter Basketball and Youth Fall Soccer. Includes legal review of program contracts. 232-CREDIT CARD FEES: Expenses related to credit card and transaction fees associated with the Recreation registration software for program, rental, and deposit payments. 238-TECHNICAL SERVICES: Expenses related to instructor payments for contracted classes provided as recreational opportunities.
257-TRAVEL AND TRAINING: Expenses for registration at the California Parks & Recreation (CPRS) statewide conference and mini conference. Includes CPR certification and Parks and Recreation Directors School.
259-MEETINGS & EVENTS: Expenses for City-related meetings and events, including employee appreciation, employee birthdays, and training events.
260-OFFICE SUPPLIES: Expenses for general office supplies and printing, including the monthly newsletter and bi-annual Recreation Guide.
267-GENERAL MATERIALS AND SUPPLIES: Expenses related to Spring Tee-Ball, 3 vs. 3 Youth Basketball Tournaments, Winter Jr. Warriors Basketball, and Fall Youth Soccer, including equipment, uniforms, and awards. Includes rental costs for Pacheco High School gym and general supplies for recreation rental facilities.
270-SPECIAL PROGRAMS/ACTIVITIES: Expenses related to the annual Arbor Day Celebration, Breakfast with Santa, Salute to Seniors, and other community events. 273-SPECIAL DEPARTMENTAL EXPENSE: Expenses related to advertising, licensing fees, live scans for volunteer coaches, and employee longevity awards. 867
City of Los Banos Recreation Measure H
2026-2027 Department Detail
Personnel Services
Recreation Measure H - Fund 101
Recreation - Department 451
Measure H - Activity 290
Position Title(s)
Recreation Coordinator I
Maintenance Worker I
Number
3 1
Departmental
Salary
Allocation
100%
100%
Balance of
Salary
Allocation
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:
$168,953
$11,100
$14,920
$12,925
$62,772
$5,700
$2,700
$12,860
$0
$480
$845
$5,760
$130,062
$299,015
868
City of Los Banos
Recreation Measure H
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
101-451-290-101 Salaries 59,258 65,086 109,500 160,953
101-451-290-103 Overtime 15,609 2,608 8,300 8,000
101-451-290-120 Benefits 57,292 60,350 76,300 115,142
101-451-290-121 Benefits-PERS 6,928 5,593 9,600 14,920
Personnel Services Total: 139,087 133,637 203,700 299,015 101-451-290-205 Facility Maintenance 195,352 134,225 - - 101-451-290-214 Building/Structure Maint. - 193,305 80,000 60,000 101-451-290-231 Professional Services - 6,000 7,250 9,000 101-451-290-236 Medical Services 230 - 300 300
101-451-290-237 Recruitment 49 - - 750
101-451-290-238 Technical Services - - - 50,000
101-451-290-240 I.T. Services - * 8,990 63,191
101-451-290-250 Insurance 7,621 9,421 15,585 17,505
101-451-290-252 Communications 8,613 8,975 9,500 4,653
101-451-290-257 Travel & Training 3,832 6,571 9,500 10,000 101-451-290-260 Office Supplies 1,796 1,276 3,000 1,500 101-451-290-262 Uniform Expense - - - 450
101-451-290-267 General Materials & Supplies 20,476 17,402 - - 101-451-290-270 Special Programs 144,321 109,705 95,000 95,000 101-451-290-273 Special Dept Expense 70,428 23,016 45,000 40,000 101-451-290-274 Subscriptions - - - 6,097
Supplies & Service Total: 452,718 509,895 274,125 358,446 101-451-290-717 Landscape & Irrigation 327,312 29,541 - - 101-451-290-718 Sidewalk Improvements 269,346 - - -
101-451-290-720 Building & Structures 71,091 21,989 - - 101-451-290-740 Miscellaneous Equipment 54,680 - - -
101-451-290-747 Park & Playground Equipment 406,057 269,119 101-451-290-753 Specialized Equipment 22,531 58,159 400 343,000 Capital Outlay Total: 1,151,018 378,808 400 343,000
Recreation Measure H Total: _ 1.742.822.83 1,022,339.86 478.225.00 1.000.461.00 869
Recreation Measure H

SERVICES & SUPPLIES
214-BUILDINGS & STRUCTURES: Expenses related to small park projects, including installation of solar light poles near playground areas. Includes sod and turf maintenance at Oliveira Park goal areas, the Dog Park, and Officer Noah Jones Ballpark, as well as mulch replacement at the Dog Park. 231-PROFESSIONAL SERVICES: Expenses related to officiating for fall and summer youth volleyball.

Includes legal costs associated with program contract creation and renewal. 238-TECHN1CAL SERVICES: Expenses related to contracted GIS mapping services for parks, wall planters, and medians.
252-COMMUNICATIONS: Expenses related to tablet service for use with the Cartegraph asset management system.
257-TRAVEL & TRAINING: Expenses related to Merced College customer service training, ACRT tree trimming training, and backhoe training.
270-SPECIAL PROGRAMS/ACTIVITIES: Expenses related to youth sports equipment and uniforms for summer and fall youth volleyball. Includes community events such as Halloween Fest, Egg Hunt, Movie Nights in the Park, Volunteer Days, Save A Heart, and the Shaunessy Park Grand Opening. Also includes participation costs for events such as National Night Out and 4th of July, miscellaneous community programs (including classes and Christmas decorations), and part-time staff uniforms. 273-SPECIAL DEPARTMENTAL EXPENSE: Expenses related to grant submissions, including the Statewide Park Program grant (estimated at $10,000) and the 2026/2027 Cal Fire Grant. Includes MapMe subscription costs, design and installation of park signage (estimated at $20,000), and renewal of Tree Plotter tree inventory software (estimated at $4,500).
274-SUBSCRIPTIONS: Costs associated with annual support service agreements with Cartegraph.

CAPITAL OUTLAY
753-SPECIALZIED EQUIPMENT: Expenses related to the purchase and installation of solar lighting along the H.G. Fawcett canal-side trail, estimated at $325,000, including a $125,000 reimbursement grant.

Expenses related to purchase of a Gator turf utility vehicle, estimated at ($18,000). 870
City of Los Banos
Movie Night, Community Center Fee
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed

MOVIE NIGHT
200-451-240-270 Special Programs 4,550.00
Supplies & Services Total: - - 4,550.00
Movie Night Total: _ - - - 4.550.00

COMMUNITY CENTER FEE
244-410-100-717 Landscape & Irrigation 28,042
244-410-100-720 Building & Structures 11,614 161,126 - 15,000 Capital Outlay Total: 11,614 161,126 28,042 15,000
Community Center Fee Total _ 11614 161.126 28.042 15.000 871
Movie Night

SERVICES & SUPPLIES
270-SPECIAL PROGRAMS: Expenses related to Movie Night in the Park.

Community Center Fee

CAPITAL OUTLAY
720-BUILDINGS & STRUCTURES: Expenses related to the design of security upgrades to the Community Center lobby space estimated at ($15,000).
872
Maintenance
873
City of Los Banos Maintenance
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Maintenance - Department 452
General Services - Activity 100 Departmental
Salary
Allocation
Balance of
Salary
Position Title(s) Number Allocation
Parks & Recreation Director 1 50% Recreation
Administrative Coordinator 1 100%
Foreman 1 100%
Inspector 1 100%
Maintenance Worker III 1 100%
Maintenance Worker II 2 100%
Maintenance Worker I 3 100%
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
$791,959
$55,900
$181,092
$60,585
$249,208
$6,750
$9,600
$30,543
$72,151
$1,140
$3,960
$13,680
$684,608
Total Personnel Services: $1,476,567
874
City of Los Banos Maintenance
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Maintenance - Department 452
Park Maintenance - Activity 200
Position Title(s)
Maintenance II
Number
2 Departmental
Salary
Allocation
100%
Balance of
Salary
Allocation
Total Salaries (Including Overtime)
Workmen's Compensation Insurance
State Retirement (PERS)
Social Security (FICA)
Health Insurance
Health Savings
Health Insurance Reimbursement
OPEB
Retirees Health Insurance
Life Insurance
Unemployment Insurance
Dental & Optical
Total Benefits:
$146,253
$11,300
$104,340
$11,188
$70,672
$0
$0
$6,430
$0
$240
$731
$2,880
$207,781
Total Personnel Services: $354,034
875
City of Los Banos
Maintenance
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-452-100-101 Salaries 488,018.88 561,936.10 569,500.00 717,119.00 100-452-100-102 Part Time 39,005.82 38,705.94 30,000.00 42,840.00 100-452-100-103 Overtime 40,108.81 28,571.96 32,000.00 32,000.00 100-452-100-120 Benefits 283,526.52 378,860.57 418,500.00 503,516.00 100-452-100-121 Benefits-PERS 125,585.00 137,110.51 158,000.00 181,092.00 Personnel Service Total: 976,245 1,145,185 1,208,000 1,476,567 100-452-100-202 Fleet Repair & Maintenance 5,129 4,282 4,921 9,600 100-452-100-204 Fleet Services 8,977 9,342 16,755 16,388 100-452-100-205 Facility Maintenance 85,668 82,975 261,341 36,150 100-452-100-213 Water Sewerage & Disposal 22,983 60,909 40,000 65,500 100-452-100-214 Building/Structure Maint. - 82,603 60,000 42,000 100-452-100-215 Facilities Services - - - 118,022
100-452-100-231 Professional Services 207.342 211,077 219,043 229,009 100-452-100-236 Medical Services 1,093 3,089 1,000 2,000 100-452-100-237 Recruitment 1,637 998 2,000 2,200
100-452-100-238 Technical Services 97,695 248,664 235,000 240,000 100-452-100-240 I.T. Services 8,551 9,081 11,488 32,067 100-452-100-250 Insurance 64,565 66,278 84,736 92,700
100-452-100-252 Communications 6,712 7,445 10,318 .10,600 100-452-100-257 Travel & Training 2,965 14,455 10,000 17,000 100-452-100-258 Tuition Reimbursement - - - 4,000
100-452-100-259 Meetings & Events 428 521 546 800
100-452-100-260 Office Supplies 2,250 1,807 3,650 5,500 100-452-100-262 Uniform Expense 8,010 9,296 11,000 11,725 100-452-100-264 Electricity & Gas 111,287 126,417 136,000 150,000 100-452-100-265 Gasoline & Oil 13,870 11,562 12,880 14,000 100-452-100-267 General Materials & Supplies 46,033 51,989 42,000 42,000 100-452-100-273 Special Departmental Exp. 101,164 78,273 78,350 72,000 Supplies & Service Total: 796,358 1,081,064 1,241,028 1,213,261 100-452-100-717 Landscape & Irrigation - 39,232 60,000 - 100-452-100-718 Sidewalk Improvements - - 100,000 -
100-452-100-720 Building & Structures 5,775 39,547 7,713 303,400 100-452-100-726 Mise Improvements - 22,324 - -
100-452-100-740 Miscellaneous Equipment 10,000 - - -
100-452-100-747 Park & Playground Equipment 65,000 - - 32,000 100-452-100-750 Vehicles 116,232 114,677 303,000 170,000 100-452-100-753 Specialized Equipment 12,213 6,148 5,203 70,667 100-452-100-770 Computer Equipment 179 - - -
Capital Outlay Total: 209,399 221,928 475,916 576,067
100-452-100-825 Charge-Out -802,910 -1,055,992 -1,117,100 -1,313,803 Charge Out Total: -802,910 -1,055,992 -1,117,100 -1,313,803 876
City of Los Banos
Maintenance
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-452-200-101 Salaries 115,828 126,366 130,500 137,253 100-452-200-103 Overtime 2,005 5,232 6,700 9,000
100-452-200-104 Part Time-LLDs - - - -
100-452-200-120 Benefits 81,179 94,641 98,700 103,441
100-452-200-121 Benefits-PERS 39,889 85,384 96,000 104,340 Personnel Service Total: 238,901 311,622 331,900 354,034 Maintenance Total: 1,417,993 1,703,807 2,139,744 2,306,126 877
Maintenance

SERVICES & SUPPLIES
214-BUILDINGS & STRUCTURES: Expenses related to facility improvements and repairs at park locations, including park restroom services and maintenance of playgrounds and park amenities. Includes portable restroom rentals and ADA improvements. 231-PROFESSIONAL SERVICES: Services provided under the Landscape Maintenance Services contract for maintenance of non-assessment City parks and landscape areas. Includes irrigation system maintenance, fertilizer application twice annually, and overseeding once annually at park locations.
238-TECHNICAL SERVICES: Expenses related to park maintenance beyond contracted landscape services, including irrigation repairs, hazardous tree trimming, landscape improvements, tree planting, electrical repairs, and other contracted services. Includes large tree trimming projects.
257-TRAVEL & TRAINING: Expenses associated with attendance at the California Parks and Recreation Society (CPRS) conference, CPR certification for staff, Directors School, Class B driver’s license training, and Safety Video subscription. 258-TUITION REIMBURSEMENT: Expenses related to tuition reimbursement for two parks employees.
259-MEETINGS & EVENTS: Expenses for City-related meetings and events, including employee appreciation, employee birthdays, and training events. 267-GENERAL MATERIALS AND SUPPLIES: Expenses related to dog bags, tools, bird abatement, chainsaw maintenance, ballfield supplies, routine materials for maintenance of Henry Miller Plaza, and materials for small projects. Includes equipment purchases. 273-SPECIAL DEPARTMENTAL EXPENSES: Expenses related to employee longevity awards and legal services. Includes replacement and addition of surfacing materials and playground equipment required by safety standards, as well as small park projects and improvements.

CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Expenses related to replacement of the Miller and Lux elevator, estimated at ($300,000). Expenses related to locker room improvements at the F Street Yard (split with Corp Yard $190,000, Maintenance $3,400, Solid Waste $3,400 and Streets Divisions $3,400).
747-PARK & PLAYGROUND: Expenses related to replacement of scoreboards at AG Sports Complex, estimated at ($20,000) and addition of a swing set, estimated at ($12,000). 750-VEHICLES: Expenses related to purchase of two 3-ton utility trucks, estimated at $85,000 each, for a total of ($170,000).
753-SPECIALIZED EQUIPMENT: Expenses related to a forklift shared with Solid Waste and Streets Divisions, estimated at ($35,667). Expenses related to a 7K lb dump trailer, estimated at ($10,000). Expenses related to a jetter trailer, estimated at ($25,000). 878
Maintenance

CHARGE OUT
825-CHARGE OUT: Charge out to the Assessment Districts for services provided by City personnel.
879
City of Los Banos
Los Banos Park Impact, Mission Village North, Regency Park Estates, Vineyard Park, Meadowlands, Mission Estates
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed

LOS BANOS PARK IMPACT FUND
250-454-220-231 Professional Services 101 - - 40,000
Supplies & Services Total: 101 - - 40,000
250-454-220-717 Landscape & Irrigation 634,915 112,357 910,130 1,920,000 250-454-220-720 Building & Structures - - - 150,000
250-454-220-721 Street Trees 5,100 - - -
250-454-220-726 Mise Improvements - - 811,328 1,300,000 250-454-220-753 Specialized Equipment - 431,970 22,000 775,000 Capital Outlay Total: 640,015 544,327 1,743,458 4,145,000 Los Banos Park Impact Fund Total: 640.116 544.327 1.743.458 4.185.000

MISSION VILLAGE NORTH
251-498-000-000 Transfer Out - - 3,183 -
Transfer Out Total: - - 3,183 -
Mission Village North Total: - - 3.183 -

REGENCY PARK ESTATES
253-498-000-000 Transfer Out - - 3,392 -
Transfer Out Total: - - 3,392 -
Regency Park Estates Total: - - 3.392 -

VINEYARD PARK FUND
255-498-000-000 Transfer Out - - 394 -
Transfer Out Total: - - 394 -
Vineyard Park Fund Total: - - 394 -

MEADOWLANDS PARK
256-498-000-000 Transfer Out - - 1,182,093 -
Transfer Out Total: - 1,182,093 -
Meadowlands Park Total: - - 1.182,093 -

MISSION ESTATES PARK
257-498-000-000 Transfer Out - - 29,951 -
Transfer Out Total: - - 29,951
Mission Estate Park Total: - - 29.951 -
880
City of Los Banos
Stone Creek, Orchard Terrace, Sunrise Ranch,
Shaunessy Village, The Villas park
2026-2027
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Account Number Description Proposed

STONE CREEK PARK FUND
258-498-000-000 Transfer Out - - 2,160 -
Transfer Out Total: - - 2,160 -
Stone Creek Park Fund Total: - - 2.160 -

ORCHARD TERRACE PARK
259-498-000-000 Transfer Out - - 143 -
Transfer Out Total: - - 143 -
Orchard Terrace Park Total: - - 143 -

SUNRISE RANCH PARK
260-454-220-717 Landscape & Irrigation 90,031 1,282,659 38,000 - Transfer Out Total: 90,031 1,282,659 38,000 -
Sunrise Ranch Park Total: 90.031 1.282.659 38.000 -

SHAUNESSY VILLAGE
261-454-220-717 Landscape & Irrigation 20,464 493,986 444,640 - Transfer Out Total: 20,464 493,986 444,640 -
Shaunessy Village Total: 20.464 493.986 444.640 -

THE VILLAS PARK FUND
297-454-220-720 Building & Structures - 446,294 - -
Capital Outlay Total: - 446,294 - -
297-498-000-000 Transfer Out - 1,660,547 -
Transfer Out Total: - - 1,660,547 -
The Villas Park Fund Total: 446.294 1.660.547
881
Los Banos Park Fund

SUPPLIES & SERVICES
231-PROFESSIONAL SERVICES: Expenses related to the design and selection of a location for a potential Aquatics/Fitness Facility, estimated at ($40,000).

CAPITAL OUTLAY
717-LANDSCAPE & IRRIGATION: Expenses related to the construction of Southpointe Basin Park, estimated at ($1,680,000). Expenses related to the design of park facilities at the AG Sports Complex Solid Waste Disposal Site, estimated at ($160,000). Expenses related to design phase of Dock Ave. Park within the Villages subdivision at ($80,000).
720-BUILDING & STRUCTURES: Expenses related the continued design of Aquatics/Fitness Facility after location selection, estimated at ($150,000).
726-MISC IMPROVEMENTS: Expenses related the installation of Pickleball Lights at the Pickleball Courts at AG Sports Complex, estimated at ($500,000). Expenses related to the design and engineering of Colorado Ballpark, estimated at ($800,000).
753-SPECIALIZED EQUIPMENT: Expenses related to the construction of a Pump Track at Meadowlands Basin Park, estimated at ($775,000), including a $177,952 reimbursement grant. 882
Assessment
Districts
883
City of Los Banos
Ranchwood Estates Assessment Distrct 1
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Pro posed
271-458-200-202 Fleet Repair & Maintenance 2,172 875 1,233 2,180 271-458-200-204 Fleet Services 3,802 4,953 5,608 5,486
271-458-200-210 Sidewalk Maintenance - 1,023 1,000 1,000 271-458-200-213 Water Sewerage & Disposal 80,923 79,223 84,000 90,000 271-458-200-220 Landscape Maintenance 39,504 39,504 39,505 40,492 271-458-200-221 Park Maintenance 69,394 69,191 67,000 70,000 271-458-200-223 Storm Drain Maintenance 7,189 17 500 500 271-458-200-224 Street Sign Maintenance 1,459 1,000 4,000 3,000 271-458-200-225 Street Tree Maintenance 5,000 5,000 19,947 45,000 271-458-200-226 Fence Maintenance 500 1,000 600 600
271-458-200-230 Administrative Services 22,668 21,969 24,093 28,337 271-458-200-231 Professional Services 41,360 41,340 41,340 42,374 271-458-200-238 Technical Services 1,250 - ■
271-458-200-263 Street Light Maintenance 4,992 3,450 2,000 1,500 271-458-200-264 Electricity & Gas 34,785 30,593 37,000 45,000 271-458-200-265 Gasoline & Oil 3,185 2,745 4,088 4,473
Supplies & Services Total: 318,182 301,883 331,914 379,942 271-458-200-714 Storm Drain Improvements - 17,383 - -
271-458-200-717 Landscape & Irrigation 39,947 - 70,000 - 271-458-200-718 Sidewalk Improvement - - 100,000
271-458-200-720 Building & Structures 15,000 276,534 - 55,000 271-458-200-726 MIsc Improvement - 21,907 60,000
271-458-200-747 Park & Playground Equipment 104,000 14,577 - - Capital Outlay Total: 158,947 308,494 91,907 215,000
271-458-200-820 Charge In 181,716 182,581 199,406 244,967 Charge In Total: 181,716 182,581 199,406 244,967
Ranchwood Estates AD #1 Total: 658.845 792,958 623.227 839.909 884
City of Los Banos
Cresthills Assessment Dsitrict 2
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
272-458-200-202 Fleet Repair & Maintenance 542 219 257 455 272-458-200-204 Fleet Services 987.00 1,238 1,172 1,146 272-458-200-210 Sidewalk Maintenance - 1,427 1,427 2,000 272-458-200-213 Water Sewerage & Disposal 13,065 15,297 14,500 17,500 272-458-200-220 Landscape Maintenance 4,032 4,032 4,032 26,888 272-458-200-221 Park Maintenance 24,811 15,158 18,000 18,000 272-458-200-223 Storm Drain Maintenance 81 20 500 500
272-458-200-224 Street Sign Maintenance 994 500 408 300 272-458-200-225 Street Tree Maintenance - 2,000 4,905 8,000 272-458-200-226 Fence Maintenance - - 194 200
272-458-200-230 Administrative Services 4,652 4,736 5,210 6,976 272-458-200-231 Professional Services 7,219 7,219.04 7,220.00 5,757.00 272-458-200-238 Technical Services 1,250 - - -
272-458-200-263 Street Light Maintenance 496 140 200 500 272-458-200-264 Electricity & Gas 10,664 13,328 14,500 18,000 272-458-200-265 Gasoline & Oil 760 686 854 935
Supplies & Services Total: 69,553 65,999 73,379 107,157 272-458-200-717 Landscape & Irrigation - 38,969 - -
272-458-200-718 Sidewalk Improvements - - - 50,000
272-458-200-747 Park & Playground Equipment - - - 200,000 Capital Outlay Total: - 38,969 - 250,000
272-458-200-820 Charge In 33,039 38.438 41.523 46.674
Charge In Total: 33,039 38,438 41,523 46,674
Cresthills AD #2 Total: 102,592 143,406 114,902 403,831 885
City of Los Banos
Los Banos Gardens Assessment District 3
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
273-458-200-202 Fleet Repair & Maintenance 949.68 383 593 1.050 273-458-200-204 Fleet Services 1.663 2,167 2.701 2,642
273-458-200-210 Sidewalk Maintenance - 1.308 1.012 1,500 273-458-200-213 Water Sewerage & Disposal 30,221 33.754 27.500 29,000 273-458-200-220 Landscape Maintenance 16,124 16,883 16.883 17,305 273-458-200-221 Park Maintenance 28.674 23.672 30,000 30,000 273-458-200-223 Storm Drain Maintenance 2.305 - 441 500 273-458-200-224 Street Sign Maintenance 738 800 461 400 273-458-200-225 Street Tree Maintenance 1,500 1.500 2,000 10,000 273-458-200-226 Fence Maintenance 300 772 400 400
273-458-200-230 Administrative Services 7.398 9,821.68 10.461.00 12.189.00 273-458-200-231 Professional Services 20.900 20.900 20.900 21,423 273-458-200-238 Technical Services 1.250 - - -
273-458-200-263 Street Light Maintenance 3.483 2,904 1,338 1.400 273-458-200-264 Electricity & Gas 13,198 16,577 17,900 23,000 273-458-200-265 Gasoline & Oil 1,394 1,201 1,969 2,154
Supplies & Services Total: 130,096 132,643 134,559 152,963 273-458-200-714 Storm Drain Improvements - - 28,364 -
273-458-200-717 Landscape & Irrigation - - 35,000 -
Capital Outlay Total: - - 63,364 -
273-458-200-820 Charge In 33,039 83,951 96,066 115,826
Charge In Total: 33,039 83,951 96,066 115,826
Los Banos Gardens AD #3 Total: 163,136 216,594 293,989 268,789 886
City of Los Banos
College Green Estates Assessment Distrct 4
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
274-458-200-202 Fleet Repair & Maintenance 678 273 417 737 274-458-200-204 Fleet Services 1,188 1,547 1,896 1,856
274-458-200-210 Sidewalk Maintenance - 921 1,500 1,500
274-458-200-213 Water Sewerage & Disposal 1,033 1,269 6,500 10,000 274-458-200-220 Landscape Maintenance 8,216 9,984 9,985 10,234 274-458-200-221 Park Maintenance 27,870 23,877 30,000 27,000 274-458-200-223 Storm Drain Maintenance - - 500 22,500
274-458-200-224 Street Sign Maintenance 959 1,000 2,510 2,300 274-458-200-225 Street Tree Maintenance 16,366 24,828 30,000 30,000 274-458-200-226 Fence Maintenance 600 515 700 700
274-458-200-230 Administrative Services 6,070 6,805 8,418 10,943 274-458-200-231 Professional Services 7,492 7,492 7,492 26,655 274-458-200-238 Technical Services 1,250 - - -
274-458-200-263 Street Light Maintenance 497 263 500 500 274-458-200-264 Electricity & Gas 11,080 12,459 16,500 22,000 274-458-200-265 Gasoline & Oil 996 858 1,383 1,513
Supplies & Services Total: 84,296 92,092 118,301 168,438 274-458-200-717 Landscape & Irrigation - - 20,000 -
274-458-200-718 Sidewalk Improvement 5,748 - 30,000 -
274-458-200-747 Park & Playground Equipment - - 40,000 25,000 Capitaloutlay Total: 5,748 - 90,000 25,000
274-458-200-820 Charge In 49,559 57,974 67,329 72,875
Charge In Total: 49,559 57,974 67,329 72,875
College Green Estates AD #4 139.602 150,066 275 630 266 313 887
City of Los Banos
Orchard Terrace Assessment District 5
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
275-458-200-202 Fleet Repair & Maintenance 406.46 163.95 194.00 343.00 275-458-200-204 Fleet Services 713.71 929.00 883.00 864.00 275-458-200-210 Sidewalk Maintenance - - 3,000.00
275-458-200-213 Water Sewerage & Disposal 13,534.26 16,695.33 16,800.00 18,500.00 275-458-200-220 Landscape Maintenance 6,624.00 6,624.00 6,624.00 6,790.00 275-458-200-221 Park Maintenance 14,828.05 7,292.10 13,000.00 16,000.00 275-458-200-223' Storm Drain Maintenance 1,252.50 24.51 2,000.00 2,000.00 275-458-200-224 Street Sign Maintenance 349.63 600.00 600.00 600.00 275-458-200-225 Street Tree Maintenance - - 2,000.00 8,000.00 275-458-200-226 Fence Maintenance 250.00 64.08 250.00 250.00 275-458-200-230 Administrative Services 3,676.40 3,924.96 4,651.00 5,956.00 275-458-200-231 Professional Services 14,110.72 14,110.72 14,111.00 14,464.00 275-458-200-238 Technical Services 1,250.01 - - -
275-458-200-263 Street Light Maintenance 497.27 332.38 500.00 500.00 275-458-200-264 Electricity & Gas 6,465.52 8,352.56 9,000.00 11,000.00 275-458-200-265 Gasoline & Oil 596.20 514.33 643.00 704.00 Supplies & Service Total: 64,554.73 59,627.92 71,256.00 88,971.00 275-458-200-718 Sidewalk Improvements 5,903.34 - 24,500.00 - 275-458-200-747 Park & Playground Equipment - - 10.500.00 - Capital Outley Total: 5,903.34 - 35,000.00 -
275-458-200-820 Charge In 16.519.59 26.927.80 31.318.00 42.379.00 Charge In Total: 16,519.59 26,927.80 31,318.00 42,379.00 Orchard Terrace AD #5 Total: 86.977.66 86.555.72 137.574.00 131,350.00 888
City of Los Banos
St. Francis Estates Assessment District 6
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Pro posed
276-458-200-202 Fleet Repair & Maintenance 406 164 69 122 276-458-200-204 Fleet Services 714 929 316 309
276-458-200-210 Sidewalk Maintenance - - - 500
276-458-200-220 Landscape Maintenance 1,248 1,248 1,248 1,280 276-458-200-221 Park Maintenance 6,229 2,021 8,500 8,000 276-458-200-223 Storm Drain Maintenance -■ - 500 500
276-458-200-224 Street Sign Maintenance 395 1,035 800 500 276-458-200-225 ■ Street Tree Maintenance - - 2,000 4,000 276-458-200-226 Fence Maintenance 250 755 400 500
276-458-200-230 Administrative Services 1,462 969 1,444 1,740 276-458-200-238 Technical Services 1,250 - - -
276-458-200-263 Street Light Maintenance 494 52 500 500 276-458-200-264 Electricity & Gas 3,798 3,756 4,000 7,000 276-458-200-265 Gasoline & Oil 596 514 229 252
Supplies & Services Total: 16.843 11.443 20.006 25,203
276-458-200-717 Landscape & Irrigation - 27,457.30 - -
276-458-200-718 Sidewalk Improvement - 0.00 30.000.00 - Capital Outlay Totals: - 27,457.30 30,000.00 -
276-458-200-820 Charge In 15.399.59 9.926.33 11.847.00 13.172.00 Charge In Total: 15.399.59 9.926.33 11,847.00 13,172.00 St. Frances Estates AD # 6 Total: 32.242.69 48.826.90 61,853.00 38,375.00 889
City of Los Banos
Valley Meadows Assessment District 7
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
277-458-200-202 Fleet Repair & Maintenance 406 164 61 108 277-458-200-204 Fleet Services 714 929 279 273
277-458-200-210 Sidewalk Maintenance - 594 - -
277-458-200-213 Water Sewerage & Disposal 2,825 3,270 4,800 6,500 277-458-200-220 Landscape Maintenance 3,300 3,300 3,300 3,383 277-458-200-221 Park Maintenance - 1,265 8,000 8,000
277-458-200-224 Street Sign Maintenance 74 300 300 150
277-458-200-226 Fence Maintenance 150 200 200 200
277-458-200-230 Administrative Services 662 858 1,417 1,625 277-458-200-238 Technical Services 1,250 - - -
277-458-200-263 Street Light Maintenance 197 52 200 200 277-458-200-264 Electricity & Gas 302 403 650 1,000
277-458-200-265 Gasoline & Oil 596 514 203 223
Supplies & Services Total: 10,478 11,850 19,410 21,662
277-458-200-714 Storm Drain Improvement 5,075 9.415
Capital Outlay Total: - 5,075 9,415 -
277-458-200-820 Charge in 4,130 7.075 11.847 14,174
Charge In Total: 4,130 7,075 11,847 14,174
Valley Meadow AD #7 Total: 14.608 24,000 40.672 35.836
890
City of Los Banos
Jo-Lin Manor/Ranch Assessment District 9
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
279-458-200-202 Fleet Repair & Maintenance 542.26 218.59 430.00 760.00 279-458-200-204 Fleet Services 950.65 1,238.40 1,956.00 1,913.00 279-458-200-210 Sidewalk Maintenance 0.00 551.31 611.00 1,000.00 279-458-200-213 Water Sewerage & Disposal 21,655.71 28,086.60 28,000.00 36,000.00 279-458-200-220 Landscape Maintenance 11,608.40 17,113.20 17,114.00 17,542.00 279-458-200-221 Park Maintenance 33,963.98 36,768.02 34,000.00 34,000.00 279-458-200-223 Storm Drain Maintenance - - 500.00 500.00 279-458-200-224 Street Sign Maintenance 148.06 500.00 500.00 1,000.00 279-458-200-225 Street Tree Maintenance 1,500.00 2,000.00 1,962.00 12,000.00 279-458-200-226 Fence Maintenance 350.00 350.00 500.00 500.00 279-458-200-230 Administrative Services 8,007.77 8,989.04 9,032.00 11,946.00 279-458-200-231 Professional Services 17,099.57 16,411.47 16,412.00 36,028.00 279-458-200-238 Technical Services 1,250.01 - -
279-458-200-263 Street Light Maintenance 44.12 175.70 300.00 500.00 279-458-200-264 Electricity & Gas 12,596.83 17,303.16 17,000.00 25,000.00 279-458-200-265 Gasoline & Oil 796.54 686.31 1.426.00 1,560.00 Supplies & Services Total: 110,513.90 130,391.80 129,743.00 180,249.00 279-458-200-714 Storm Drain Improvements 11,344.47 13,560.00 - - 279-458-200-718 Sidewalk Improvement - - - 40,000.00
279-458-200-747 Park & Playground Equipment - 135.677.97 - - Capital Outlay Total: 11.344.47 149,237.97 0.00 40,000.00 279-458-200-820 Charge In 66.078.41 693273.10 69.440.00 83,183.00 Charge In Total: 66.078.41 69.273.10 69,440.00 83,183.00 Jo-Lin Manor/Ranch AD # 9 Total: 187.936.78 348.902.87 199.183.00 303.432.00 891
City of Los Banos
Los Banos Creek Shopping Center Assessment District 10
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
280-458-200-202 Fleet Repair & Maintenance 406 164 123 218 280-458-200-204 Fleet Services 714 929 562 590
280-458-200-210 Sidewalk Maintenance 500 - 600
280-458-200-220 Landscape Maintenance 6,564 6,564 6,564 6,729 280-458-200-221 Park Maintenance 11,525 15,085 13,000 13,000 280-458-200-223 Storm Drain Maintenance - - 500 500
280-458-200-224 Street Sign Maintenance 441 302 200 200 280-458-200-225 Street Tree Maintenance 2,500 5,000 10,000 13,000 280-458-200-230 Administrative Services 2,165 2,369 2,768 3,137 280-458-200-238 Technical Services 1,250 - - -
280-458-200-263 Street Light Maintenance 35 418 500 500 280-458-200-264 Electricity & Gas 5,020 3,292 6,000 7,500 280-458-200-265 Gasoline & Oil 596 515 409 448
Supplies & Services Total: 31,216 35,138 40,626 46,422
280-458-200-717 Landscape & Irrigation - - 30,000 -
280-458-200-718 Sidewalk Improvement 10 000
Capital Outlay Totals: - - 40,000 -
280-458-200-820 Charge In 16.520 17.107 20.410 22.764
Charge In Total: 16,520 17,107 20.410 22,764
Los Banos Creek Shopping Center AD #10 47.736 52.245 101036 69.186 892
City of Los Banos
Meadowlands Assessment District 11
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
281-458-200-202 Fleet Repair & Maintenance 1,630 657 1,204 2,129 281-458-200-204 Fleet Services 2,852 3,714 5,474 5,354
281-458-200-210 Sidewalk Maintenance - 3,000 3,234 3,000 281-458-200-213 Water Sewerage & Disposal 63,045 65,285 60,000 68,000 281-458-200-220 Landscape Maintenance 35,850 47,004 46,567 78,789 281-458-200-221 Park Maintenance 37,946 51,367 47,400 45,000 281-458-200-223 Storm Drain Maintenance - 20 500 500
281-458-200-224 Street Sign Maintenance 382 500 4,500 2,500 281-458-200-225 Street Tree Maintenance 2,000 - 4,796 4,000 281-458-200-226 Fence Maintenance 750 750 50 900
281-458-200-230 Administrative Services 14,722 21,678 22,999 27,014 281-458-200-231 Professional Services 73,743 73,743 73,743 75,587 281-458-200-238 Technical Services 1,250 - - -
281-458-200-263 Street Light Maintenance •9,975 4,000 2,400 2,500 281-458-200-264 Electricity & Gas 32,688 30,349 35,500 42,000 281-458-200-265 Gasoline & Oil 2,389 2,059 3,990 4,364
Supplies & Service Total: 279,221 304,124 312,357 361,637 281-458-200-714 Storm Drain improvements - - 5,000 -
281-458-200-747 Park & Playground Equipment - 15,987 5,226 - Capital Outlay Total: - 15,987 10,226 -
281-458-200-820 Charge In 45,429 173,922 194,831 234,086 Charge In Total: 45,429 173,922 194,831 234,086
Meadowlands AD #11 Total: 324,650 494,033 517,414 595,723 893
City of Los Banos
Mission Estate Assessment District 12
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
282-458-200-202 Fleet Repair & Maintenance 542.26 219.40 279.00 495.00 282-458-200-204 Fleet Services 950.65 1,237.61 1,274.00 1,246.00 282-458-200-210 Sidewalk Maintenance 490.17 500.00 800.00 1,000.00 282-458-200-213 Water Sewerage & Disposal 26,173.41 15,496.52 24,000.00 30,000.00 282-458-200-220 Landscape Maintenance 33,864.00 33,864.00 33,864.00 34,711.00 282-458-200-221 Park Maintenance 15,958.58 13,157.47 13,000.00 15,000.00 282-458-200-223 Storm Drain Maintenance - 1,162.00 2,500.00 2,500.00 282-458-200-224 Street Sign Maintenance 296.14 500.00 4,000.00 1,000.00 282-458-200-225 Street Tree Maintenance - - 29,975.00 5,000.00 282-458-200-226 Fence Maintenance - 200.00 300.00 300.00 282-458-200-230 Administrative Services 7,074.88 6,483.92 8,976.00 8,835.00 282-458-200-231 Professional Services 10,770.36 10,770.36 10,771.00 11,040.00 282-458-200-238 Technical Services 1,249.99 - - -
282-458-200-263 Street Light Maintenance 965.98 1,000.00 1,000.00 1,000.00 282-458-200-264 Electricity & Gas 15,587.71 17,054.24 21,000.00 24,000.00 282-458-200-265 Gasoline & Oil 796.54 686.31 929.00 1,016.00 Supplies & Service Total: 114,720.67 102,331.83 152,668.00 137,143.00 282-458-200-714 Storm Drain Improvements 7,859.00
Capital Outlay Total: - - 7,859.00 -
282-458-200-820 Charge In 41,299.01 40,655.71 45,277.00 57,698.00 Charge In Total: 41,299.01 40,655.71 45,277.00 57,698.00 Mission Estate AD #12 Total: 156.019.68 142.987.54 205.804.00 194.841.00 894
City of Los Banos
Somerset Park Assessment District 13
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
283-458-200-202 Fleet Repair & Maintenance 406 165 89 158 283-458-200-204 Fleet Services 714 929 407 398
283-458-200-210 Sidewalk Maintenance - - 600 600
283-458-200-213 Water Sewerage & Disposal 1,255 930 1,000 2,000 283-458-200-220 Landscape Maintenance 9,708 9,708 9,708 9,951 283-458-200-221 Park Maintenance 5,708 10,804 10,000 10,500 283-458-200-223 Storm Drain Maintenance - - 500 10,500
283-458-200-224 Street Sign Maintenance 148 200 200 200 283-458-200-225 Street Tree Maintenance 3,000 2,000 6,000 6,000 283-458-200-226 Fence Maintenance 250 200 200 400
283-458-200-230 Administrative Services 1,623 2,144 2,300 3,132 283-458-200-238 Technical Services 1,250 - - -
283-458-200-263 Street Light Maintenance - 500 500 500
283-458-200-264 Electricity & Gas -1,262 3,871 4,500 6,500 283-458-200-265 Gasoline & Oil 596 514 296 325
Supplies & Services Total: 23,396 31,966 36,300 51,164
283-458-200-717 Landscape & Irrigation 18.850
Capital Outlay Total: - - 18,850 -
283-458-200-820 Charge In 12.390 15.312 14.428 17.897
Charge In Total: 12,390 15.312 14,428 17.897
Somerset Park AD #13 Total: 35.786 47.277 69.578 69.061 895
City of Los Banos
Northgate @ Regency Park Assessment District 14
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
284-458-200-202 Fleet Repair & Maintenance 1,357 547 676 1,195 284-458-200-204 Fleet Services 2,375 3,096 3,074 3,007
284-458-200-210 Sidewalk Maintenance - 4,880 - -
284-458-200-213 Water Sewerage & Disposal 30,446 46,569 30,000 42,000 284-458-200-220 Landscape Maintenance 18,216 18,216 18,216 18,672 284-458-200-221 Park Maintenance 34,395 25,334 45,000 45,000 284-458-200-223 Storm Drain Maintenance - - 500 500
284-458-200-224 Street Sign Maintenance 148 500 2,740 1,000 284-458-200-225 Street Tree Maintenance 4,500 5,000 8,000 20,000 284-458-200-226 Fence Maintenance 250 789 400 400
284-458-200-230 Administrative Services 11,997 12,003 12,995 15,271 284-458-200-231 Professional Services 20,013 20,013 19,154 19,633 284-458-200-238 Technical Services 1,250 - - -
284-458-200-263 Street Light Maintenance 1,654 2,000 2,000 1,500 284-458-200-264 Electricity & Gas 17,497 26,155 32,500 35,000 284-458-200-265 Gasoline & Oil 1,991 1.716 2,242 2.452
Supplies & Services Total: 146,089 166.818 177,497 205,630 284-458-200-717 Landscape & Irrigation - - 50,000 -
284-458-200-718 Sidewalk Improvement - - 10,260 50,000
284-458-200-720 Buildings & Structures - - - 60,000
284-458-200-747 Park & Playground Equipment * - - 120,000 284-458-200-753 Specialized Equipment - 270,006 - -
Capital Outlay Total: - 270,006 60,260 230,000
284-458-200-820 Charge In 118.467 97,891 109 086 131 146 Charge In Total: 118,467 97,891 109,086 131,146
Northgate @ Regency AD #14 264,556 534.715 346,843 566.776 896
City of Los Banos
Magnolia Grove Assessment District 15
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
285-458-200-202 Fleet Repair & Maintenance 406 165 14 25 285-458-200-204 Fleet Services 714 929 66 65
285-458-200-210 Sidewalk Maintenance - - - 500
285-458-200-213 Water Sewerage & Disposal 756 1,085 1,050 2,000 285-458-200-220 Landscape Maintenance 6,216 6,216 6,216 6,372 285-458-200-221 Park Maintenance 376 332 2,500 2,500
285-458-200-224 Street Sign Maintenance 74 150 300 300
285-458-200-225 Street Tree Maintenance - - - 2,000
285-458-200-230 Administrative Services 552 569 750 994 285-458-200-238 Technical Services 1,250 - - -
285-458-200-263 Street Light Maintenance - 150 150 150
285-458-200-264 Electricity & Gas 1,226 852 1,100 1,800 285-458-200-265 Gasoline & Oil 596 514 47 53
Supplies & Services Total: 12,166 10,962 12,193 16,759
285-458-200-820 Charge In 1.584 4 340 5 154
Capital Outlay Total: - 1,584 4,340 5,154
Magnolia Grove AD #15 Total: 12.166 12,546 16.533 21913 897
City of Los Banos
Senior Villages Assessment District 16
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
286-458-200-202 Fleet Repair & Maintenance 406 165 32 57 286-458-200-204 Fleet Services 714 929 148 145
286-458-200-210 Sidewalk Maintenance - - 300 300
286-458-200-220 Landscape Maintenance 5,112 5,112 5,112 5,240 286-458-200-221 Park Maintenance 367 2,981 4,000 4,200
286-458-200-226 Fence Maintenance 50 129 200 200
286-458-200-230 Administrative Services 699 772 881 1,018 286-458-200-238 Technical Services 1,250 - - -
286-458-200-264 Electricity & Gas 2,100 1,149 1,500 2,300 286-458-200-265 Gasoline & Oil 596 514 107 118
Supplies & Services Total: 11,295 11,752 12,280 13,578
286-458-200-717 Landscape & Irrigation 7.000
Capital Outlay Total: - - 7,000 -
286-458-200-820 Charge In 4,130 5,280 7 155 8.877
Charge In Total: 4,130 5.280 7,155 8,877
Senior Villages AD # 16 Total: ________ 15.425 17,032 26.435 22.455 898
City of Los Banos
Stonecreek Villages Assessment District 17
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
287-458-200-202 Fleet Repair & Maintenance 814 328 997 1,763 287-458-200-204 Fleet Services 1,426 1,857 4,535 4,436
287-458-200-210 Sidewalk Maintenance - 1,734 - 5,000
287-458-200-213 Water Sewerage & Disposal 55,719 59,011 55,000 64,000 287-458-200-220 Landscape Maintenance 102,468 115,912 109,897 162,152 287-458-200-221 Park Maintenance 69,264 75,125 70,000 80,000 287-458-200-223 Storm Drain Maintenance 4,559 - 500 500 287-458-200-224 Street Sign Maintenance 449 3,419 1,000 2,000 287-458-200-225 Street Tree Maintenance 15,000 20,000 20,000 80,000 287-458-200-226 Fence Maintenance 450 1,485 600 600
287-458-200-230 Administrative Services 21,686 23,851 24,673 33,825 287-458-200-231 Professional Services 27,082 27,615 27,082 27,759 287-458-200-238 Technical Services 1,250 - - -
287-458-200-250 Insurance 340 429 462 396
287-458-200-263 Street Light Maintenance 1,000 1,000 1,000 1,000 287-458-200-264 Electricity & Gas 35,128 42,812 64,000 70,000 287-458-200-265 Gasoline & Oil 1.194 1.029 3.306 3.616
Supplies & Services Total: 337,827 375.606 383,052 537,047 287-458-200-717 Landscape & Irrigation 74,967 82,256 120,000 287-458-200-718 Sidewalk Improvement - - - 120,000
287-458-200-720 Building & Structures - - 25,000 40,000 287-458-200-747 Park & Playground Equipment 39.540 40.118 - - Capital Outlay Total: 114.507 122,374 25,000 280,000
287-458-200-820 Charge In 140.417 150.373 161.049 208.888 Charge In Total: 140,417 150,373 161,049 208,888
Stonecreek Villages AD #17 Total: 592.751 648.353 569.101 1.025.935 899
City of Los Banos
Rail Trail Corridor Assessment District 18
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
288-458-200-202 Fleet Repair & Maintenance - 328 299 529 288-458-200-204 Fleet Services 1,426 1,857 1,362 1,332
288-458-200-213 Water Sewerage & Disposal 4,168 6,659 5,800 8,000 288-458-200-220 Landscape Maintenance 9,432 9,432 9,432 9,668 288-458-200-221 Park Maintenance 17,037 4,205 20,000 24,000 288-458-200-225 Street Tree Maintenance 5,000 7,500 7,500 20,000 288-458-200-230 Administrative Services 2,914 3,753 4,713 6,522 288-458-200-238 Technical Services 1,250 - - -
288-458-200-264 Electricity & Gas 4,507 4,592 5,500 8,000 288-458-200-265 Gasoline & Oil 1,194 1.029 993 1 086
Supplies & Services Total: 46.928 39,356 55,599 79,137
288-458-200-753 Specialized Equipment 6.284
Capital Outlay Total: - 6,284 - -
288-458-200-820 Charge in 16.520 43 401 48.326 64 284
Charge In Total: 16,520 43,401 48.326 64,284
Rail Trail Corridor AD #18 Total: 63,448 89.041 103.925___ 143.421 900
City of Los Banos
Talbott Park Assessment District 19
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
289-458-200-202 Fleet Repair & Maintenance 678.07 273.24 243.00 430.00 289-458-200-204 Fleet Services 1,187.59 1,547.01 1,105.00 1,081.00 289-458-200-210 Sidewalk Maintenance 0.00 286.83 500.00 500.00 289-458-200-213 Water Sewerage & Disposal 29,304.62 31,289.31 24,000.00 30,000.00 289-458-200-221 Park Maintenance 5,785.59 7,088.06 8,000.00 8,000.00 289-458-200-223 Storm Drain Maintenance 0.00 0.00 500.00 500.00 289-458-200-224 Street Sign Maintenance 0.00 300.00 200.00 200.00 289-458-200-225 Street Tree Maintenance 4,995.95 3,171.25 6,000.00 8,000.00 289-458-200-230 Administrative Services 3,389.62 4,714.41 4,814.00 5,695.00 289-458-200-231 Professional Services 13,421.84 12,888.82 11,327.00 11,610.00 289-458-200-238 Technical Services 1,249.98 0.00 0.00 0.00 289-458-200-263 Street Light Maintenance 1,745.47 1,806.84 1,870.00 1,870.00 289-458-200-264 Electricity & Gas 3,735.66 5,421.29 7,500.00 9,000.00 289-458-200-265 Gasoline & Oil 995.92 858.28 807.00 882.00 Supplies & Services Total: 66,490.31 69,645.34 66,866.00 77,768.00 289-458-200-714 Storm Drain Improvements 0.00 0.00 7.000.00 8,000.00 Capital Outlay Total: 0.00 0.00 7,000.00 8,000.00
289-458-200-820 Charge In 8,259.79 34.319.75 39.295.00 47.819.00 Charge In Total: 8,259.79 34,319.75 39,295.00 47.819.00 Talbott Park AD # 19 Total: 74.750.10 103,965.09 113,161.00 133.587.00 901
Assessment Districts 1 - 7 & 9 - 19

SERVICES & SUPPLIES
202-FLEET REPAIR & MAINTENANCE: Costs associated with fleet repairs and maintenance by the fleet internal service fund. All funds in this account are a transfer to Fleet Repair and Maintenance.
204-FLEET SERVICES: Cost associated with fleet services by the fleet internal service fund.

All funds in this account are a transfer to Fleet Services. 210-SIDEWALK MAINTENANCE: Repair and replacement of damaged pedestrian sidewalk located in the public right-of-ways within the assessment district. 213-WATER SEWERAGE & DISPOSAL: Expense for water used for the irrigation of parks, park strips, and landscaped street medians within the assessment district. 220-LANDSCAPE MAINTENANCE: Costs associated with the landscape maintenance contract for street median, right-of-way and wall planters located in assessment districts. 221-PARK MAINTENANCE: For service and maintenance of parks and related facilities in the assessment district either by contracted labor or City staff. Costs include parts and labor. 223-STORM DRAIN MAINTENANCE: Repair and maintenance of storm pump stations and drainage facilities in the assessment district.
224-STREET SIGNS MAINTENANCE: Repair and replacement of street signs in the assessment district.
225-STREET TREE MAINTENANCE: Trimming and shaping trees, replacement of dead trees, fertilizing and treatment of trees to remove or prevent trees from insect infestation within the assessment district.
226-FENCE MAINTENANCE: Repair and painting of barriers, walls, and fences within the assessment district. Additional expenses for removal of graffiti within the district. 230-ADMINISTRATIVE SERVICES: Overhead administrative costs related to services rendered by City staff.
231-PROFESSIONAL SERVICES: Costs associated with the landscape maintenance contract for park locations in assessment districts:
238-TECHNICAL SERVICES: Costs associated with expenses for consultant services to review and audit assessment districts.
263-STREETLIGHT MAINTENANCE: Repair and maintenance of street lighting in the assessment district not including electricity costs.
264-ELECTRICITY & GAS: Expenses for electricity used in the assessment districts to run sprinklers, pumps and street lights.
902
Assessment Districts 1 - 7 & 9 - 19 (continued)
SERVICES & SUPPLIES (continued)
265-GASOLINE & OIL: Expenditures for gasoline, diesel fuel, and lubricating oils purchased for Fleet and Equipment.

CAPITAL OUTLAY
714-STORM DRAIN IMPROVEMENT: Replacement of a Controller in the Storm Pump Station of District #19, estimated at ($8,000).
717-LANDSCAPE & IRRIGATION: Replacement of Limestone Blvd. Irrigation Booster Pump in District #17, estimated at ($60,000). Landscape improvements at Pajaro Dr. in District #17, estimated at ($20,000). Landscape improvements at Pajaro Ct. in District #17, estimated at ($20,000). Landscape improvements at Landing Way median in District #17, estimated at ($20,000).
718-SIDEWALK IMPROVEMENTS: Sidewalk and Curb Ramp Improvements in District #1, estimated at ($100,000). Sidewalk and Curb Ramp Improvements in District #2, estimated at ($50,000) Sidewalk and Curb Ramp Improvements in District #9, estimated at ($40,000) Sidewalk and Curb Ramp Improvements in District #14, estimated at ($50,000). Sidewalk and Curb Ramp Improvements in District #17, estimated at ($120,000).
720-BUILDING & STRUCTURES: Vineyard B Basin Fence Project in District #1, estimated at ($55,000). Shade Structure Installation at Skylark Park in District #14, estimated at ($60,000).

Shade Structure Installation at Neighborhood Park in District #17, estimated at ($40,000). 726-MISCELLANEOUS IMPROVEMENTS: Vineyard Dr. Fence Repairs in District #1, estimated at ($60,000).
747-PARK & PLAYGROUND EQUIPMENT: Cresthills Park Playground Replacement in District #2, estimated at ($200,000). Outfield Netting Installation at College Greens Park in District #4, estimated at ($25,000). Regency Tot Lot Playground Replacement in District #14, estimated at ($120,000).

CHARGE IN
820-CHARGE IN: Labor charges for City staff sendees in the districts. 903
Public Works
904
Public Works Department
Public Works Director
William Via
Administration Engineering
• Inspections
• Development Review
• Capital Improvement Program
Public Works Operations
Streets
• Street Maintenance
• Sidewalk, Curb & Gutter
Replacement
• Special Projects
Water
• Water Quality
• Line Flushing
• Meter Reading/Installation
• Well Maintenance
• Water Conservation
• Backflow Program
• Operations
• Distribution Maintenance & Repair
Fleet & Facilities
• Fleet Maintenance
• Fleet Replacement
• Facilities Maintenance
• Preventative Maintenance
Wastewater
• Operations & Maintenance
• Basin Maintenance
• Pump Station Maintenance
• Lift Station Maintenance
• Collections System Maintenance
• Treatment
Airport
• Operations & Maintenance
• Hangar Rentals
• Fueling Services
Solid Waste
• Recycling
• Residential Collection
• Commercial Collections
• Green Waste Program
• Street Sweeping
905
Engineering
906
City of Los Banos Engineering
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Engineering - Department 426
General Services - Activity 100 Departmental Balance of Salary Salary
Position Title(s) Number Allocation Allocation
City Engineer 1 40% Water, WW Collection
Inspector I 2 55% Streets, Water, WW Collection
PW Operations Manager 1 33% Water, WW Collection
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:
$204,287
$16,400
$41,841
$15,628
$64,665
$0
$1,647
5,883
$0
$220
$1,021
$2,635
$149,940
Total Personnel Services: $354,227
907
City of Los Banos
Engineering
2026-2027
Account Number Description
2023-2024
Total Activitj
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-426-100-101 Salaries 66,295 84,161 129,128 201,287
100-426-100-103 Overtime 6,984 1,208 2,500 3,000
100-426-100-120 Benefits 42,514 67,854 70,149 108,099
100-426-100-121 Benefits-PERS 5,652 6,778 17,567 41,841 Personnel Services Total: 121,444 160,001 219,344 354,227 100-426-100-231 Professional Services 369,329 94,950 175,000 200,000 100-426-100-236 Medical Services - 125 300 300
100-426-100-237 Recruitment - - - 1,000
100-426-100-240 I.T. Services 1,539 1,636 4,995 5,659
100-426-100-250 Insurance 4,332 5,272 10,342 11,972
100-426-100-252 Communications 517 1,254 1,500 3,000
100-426-100-253 Advertising 377 152 200 400
100-426-100-257 Travel & Training - 1,281 800 2,000
100-426-100-258 Tuition Reimbursement - - 434 1,000
100-426-100-260 Office Supplies 5,053 5,564 21,202 14,000 100-426-100-262 Uniform Expense 448 550 800 1,500
100-426-100-267 General Materials & Supplies 1,868 1,102 1,056 1,500 100-426-100-273 Special Departmental Expense 82 349 500 500 100-426-100-274 Subscriptions - - - 18,628
Supplies & Services Total: 383,546 112,235 217,129 261,459 100-426-100-720 Building & Structures - - - -
100-426-100-750 Vehicles 39,972 - - -
100-426-100-770 Computer Equipment 32 - - -
Capital Outlay Total: 40,004 - - -
Engineering Total: _ 544.994 272,236 436.473 615.686
908
Engineering

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Consulting services provided by outside engineering firms.

Work performed for the City by the City’s legal representation and other professional services. 273-SPECIAL DEPARTMENTAL EXPENSES: For miscellaneous safety equipment and employee longevity awards.
274-SUBSCRIPTIONS: Recurring costs for software subscriptions supporting departmental functions and inter-departmental coordination. Expenses cover licensing, storage, maintenance, and support for platforms such as Adobe, Bluebeam, Procore, Parcelquest, Trello and Zoom. 909
Streets
910
City of Los Banos Streets
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Streets - Department 431
Park Maintenance - Activity 200
Position Title(s)_________________
Maintenance Worker I
Departmental
Salary
Number Allocation
1 100%
Balance of
Salary
__________Allocation
Water, WW Collection
Total Salaries (Including Overtime) $65,497
Workmen's Compensation Insurance $0
State Retirement (PERS) $6,025
Social Security (FICA) $5,011
Health Insurance $35,336
Health Savings $900
OPEB $3,215
Retirees Health Insurance $0
Life Insurance $120
Unemployment Insurance $327
Dental & Optical $ 1,440
Total Benefits: $52,374
Total Personnel Services: $117,871
911
City of Los Banos Streets
2026-2027 Department Detail
Personnel Services
General Fund - Fund 100
Streets - Department 431
Maintenance - Activity 210 Departmental
Salary
Allocation
Balance of
Salary
Position Title(s) Number Allocation
Public Works Director 1 2% Water, WW Collection & Treatment, Solid Waste, Fleet
Assistant Public Works Director 1 2% Water, WW Collection & Treatment, Solid Waste, Fleet
Public Works Operations Manager 1 51% Solid Waste, Fleet Project Manager 2 15% Water, WW Collection & Treatment
Administrative Coordinator 1 10% Water, Solid Waste, Fleet WW Collection & Treatment
Administrative Coordinator 1 25% Water, WW Collections, Solid Waste Administrative Assistant 1 5% Water, WW Collection & Treatment, Solid Waste Administrative Clerk II 1 5% Water, WW Collection & Treatment, Solid Waste Engineering Technician 1 5% Water, WW Collection & Treatment Foreman 1 90% Water
Inspector I 2 10% Engineering, Water, WW Collection
Maintenance Worker III 2 90% Water, WW Collection
Maintenance Worker II 3 90% Water, WW Collection
Maintenance Worker II 2 100%
Maintenance Worker I 2 90% Water, WW Collection
Total Salaries (Including Overtime) $805,556
Workmen's Compensation Insurance $72,000
State Retirement (PERS) $259,572
Social Security (FICA) . $61,625
Health Insurance $177,727
Health Savings $6,561
Health Insurance Reimbursement $22,080
OPEB $34,561
Retirees Health Insurance $81,432
Life Insurance $1,290
Unemployment Insurance $4,028
Dental & Optical $15,480
Total Benefits: $736,356
Total Personnel Services: $1,541,912
912
City of Los Banos
Streets
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-431-200-101 Salaries - - - 64,997
100-431-200-103 Overtime - - - 500
100-431-200-120 Benefits - - - 46,349
100-431-200-121 Benefits - PERS - - - 6,025
Personnel Services Total: - - - 117,871
100-431-210-101 Salaries 753,683 806,989 713,125 775,556 100-431-210-103 Overtime 39,277 18,132 30,000 30,000
100-431-210-120 Benefits 454,590 485,211 475,975 476,784 100-431-210-121 Benefits-PERS 260,584 268,924 241,385 259,572 Personnel Services Total: 1,508,135 1,579,256 1,460,485 1,541,912 100-431-210-202 Fleet Repair & Maintenance 42,809 36,574 48,100 49,200 100-431-210-203 Equipment Repair & Maintenance 2,485 3,520 18,000 4,000 100-431-210-204 Fleet Services 69,120 71,930 89,177 87,150 100-431-210-205 Facility Maintenance 16,443 12,202 53,959 3,800 100-431-210-208 Rental - Vehicle & Equipment 3,371 1,881 1,800 2,200 100 A31-210-209 Alley Maintenance/Repair 30,788 3,279 60,000 60,000 100-43 1-210-210 Sidewalk Gutter Curb Mnt. 33,424 36,638 47,000 50,000 100-431-210-211 Street Repair 56,997 44,174 50,000 50,000 100-431-210-213 Water Sewerage & Disposal - - - 2,000
100-431-210-215 Facilities Services - - - 12,406
100-431-210-231 Professional Services 53,160 73,872 70,000 61,000 100-431-210-236 Medical Services 2,485 2,773 4,000 4,000 100-431-210-237 Recruitment 3,693 1,275 1,500 1,500
100-431-210-240 I.T. Services 6,227 6,614 11,488 34,897 100-431-210-250 Insurance 68,876 86,047 88,630 101,612
100-431-210-251 Memberships & Dues 500 845 1,500 1,500
100-431-210-252 Communications 8,934 9,471 9,500 11,600 100-431-210-256 Permits, Fees & Charges 356 381 400 500 100-431-210-257 Travel & Training 4,718 4,601 4,800 8,500 100-431-210-258 Tuition Reimbursement - - 440 750
100-431-210-259 Meetings & Events 500 556 800 900
100-431-210-260 Office Supplies 3,946 3,157 4,000 4,900 100-431-210-262 Uniform Expense 11,905 11,790 12,400 13,100 100-431-210-263 Street Light Maintenance 196,534 156,820 165,000 205,000 100-431-210-264 Electricity & Gas 8,587 9,560 9,650 10,600 100-431-210-265 Gasoline & Oil 76,283 61,880 70,496 74,201 100-431-210-267 General Materials & Supplies 85,342 89,774 94,560 95,000 100-431-210-273 Special Departmental Exp. 4,452 3,968 5,000 6,000 100-431-210-274 Subscriptions - - - 22,500
Supplies & Service Total: 791,934 733,580 922,200 978,816 913
City of Los Banos
Streets
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
100-431-210-715 Street & Road Imp-Overlay 1,491,587 949,584 385,000 4,750,000 100-431-210-716 Street Improvement - ■ - -
100-431-210-718 Sidewalk Improvements 10,583 10,588 7,800 20,000 100-431-210-720 Building & Structures 5,775 41,761 13,236 3,400 100-431-210-726 Mise Improvements - 132,640 110,000 1,016,000 100-431-210-740 Miscellaneous Equipment 10,000 - - -
100-431-210-750 Vehicles 153,160 96,276 120,265 178,250 100-431-210-753 Specialized Equipment 38,429 24,877 338,935 207,700 100-431-210-755 Specialized Vehicles 113,415 - - -
100-431-210-770 Computer Equipment 131 - - -
Capital Outlay Total: 1,823,080 1,255,725 975,236 6,175,350 100-431-210-825 Street Charge-Out -4,002,458 -3,568,561 -3,357,921 -6,313,949 Charge Out Total: -4,002,458 -3,568,561 -3,357,921 -6,313,949 Streets Total: 120.692 - - 2.500.000
914
Streets

SERVICES & SUPPLIES
209-ALLEY MAINTENANCE/REPAIR: For purchase of materials used in the repair or repaving of City alleys.
210-SIDEWALK CURB & GUTTER REPAIR: Costs relating to the repair and/or replacement of sidewalks, curbs & gutters. These costs may include concrete materials, base rock, form lumber, surface patch materials and adhesives.
211-STREET REPAIR: For purchase of materials used for minor repair and rehabilitation of existing streets. Materials may include fabric matting, asphalt mix, sub base mixes, crack fill, emulsions, and sand. Also includes the purchase of materials associated with the installation of speed cushions. 231-PROFESSIONAL SERVICES: Charges for services to external engineering and consulting firms to support Street related projects. Services may include design, drawings, legal support and project management. This also includes costs associated with updating City Improvement Standards as well as expenses related to the disposal of hazardous waste and USA Tickets. Charges for Preventive Maintenance Inspection (PMI) to City owned traffic signals are also included, along with other miscellaneous professional services as needed.
256-PERMIT FEES & CHARGES: Annual fees charged by the State and County for the Public Works Department’s Spill Prevention Plan review at the F Street Operations Yard, including the Health Permit from Merced County and the Environmental Protection Agency (EPA). 259-MEETING & EVENTS: Expenses for City related business meetings and events; employee appreciation events, employee birthdays and training events. This also includes the cost of public education and promotional items that support quality, health, and conservation issues that will be provided at public outreach events.
263-STREET LIGHT MAINTENANCE: Expenditures related to the repair, maintenance, and replacement of street lights throughout the City. Costs for electricity billing for street lights that are not in the Landscaping & Lighting Districts. Additional costs for the maintenance and repair of the City’s signalized lights and controllers.
267-GENERAL MATERIALS & SUPPLIES: Expenditures related for the replacement of street signs not located in Landscaping and Lighting Districts, paint for striping of streets and painting curbs.

Also includes the purchase of barricades, traffic cones and tools needed for Street maintenance operations.
273-SPECIAL DEPARTMENTAL EXPENSES: Expenditures cover miscellaneous safety gear, purchase of water, and Personal Protective Equipment (PPE) in compliance with OSHA regulations.

As well as costs related to employee longevity awards.
274-SUBSCRIPTIONS: Costs associated with annual support services agreements with Cartegraph, ParcelQuest, Bid Management Software (Bidnet), and Street Saver. 915
Streets (continued)

CAPITAL OUTLAY
715-STREET & ROAD IMP-OVERLAY: Construction of the 2026 Street Rehabilitation Phase I Overlays (Shared costs: SB1 $1,100,000 & Measure V $800,000). Design and construction of the 2027 Street Rehabilitation Overlays (Shared costs: SB1 $800,000, Measure V $1,000,000, and Assigned General Fund $2,500,000). Expenditures will also cover the cost of street overlays done by internal staff ($250,000) as well as thermoplastic striping on City streets ($100,000). 718-SIDEWALK IMPROVEMENT: Costs associated with internal staff upgrading sidewalk corners to meet ADA requirements ($20,000).
720-BUILDINGS & STRUCTURES: Expenses related to locker room improvements at the F Street Yard. (Shared costs: Solid Waste $3,400, Streets $3,400, Parks Maintenance $3,400 and Corp Fund $190,000).
726-MISCELLANEOUS IMPROVEMENTS: Costs associated with the reconstruction of Downtown Alleys ($900,000) and Design for Rectangular Rapid Flashing Beacons at 8 locations ($100,000). Also included are costs related to the Mercey Springs Rd streetlight project ($16,000). 750-VEHICLES: Purchase of two % Ton Utility Pickup Trucks estimated at $85,000 each (Total $170,000), and one 4X4 Crew Cab Pickup Truck estimated at $55,000 (cost shared between Streets $8,250, Water $13,750, Collections $22,000, Treatment $11,000) 753-SPECIALIZED EQUIPMENT: Purchase of a Steel Roller Compactor ($172,000), and an AllTerrain Forklift estimated at $107,100 (Shared costs: Streets $35,700, Solid Waste $35,700, and Parks Maintenance $35,700).

CHARGE-OUTS
825-CHARGE-OUT: Street charge-outs to RSTP, Solid Waste Refuse Vehicle Impact, Local Transportation Funds and Gas Tax (includes SB1 allocations). 916
City of Los Banos
RSTP Exchange, Transportation Expenditure Plan,
Gas Tax, Local Transportation
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed

RSTP EXCHANGE FUND
207-430-210-820 Charge-In 1,119,292 570,048 347,933 972,757 Charge In Total: 1,119,292 570,048 347,933 972,757
RSTP Total: 1.119.292 570.048 347.933 972.757

TRANSPORTATION EXPENDITURE PLAN
214-430-210-715 Street & Road Impr. Overlay 2,096,119 547,887 280,000 3,700,000 214-430-210-716 Street & Road Construction - - - 315,000 214-430-210-730 Alternative Street Improvement 420.850 - - 600,000 Capital Outlay Total: 2,516,969 547,887 280,000 4,615,000 Transportation Expenditure Plan Total: 2.516,969 547.887 280.000 4.615.000

GAS TAX FUND
215-430-210-264 Electricity & Gas 70,312 83,303 90,000 100,000 Supplies & Service Total: 70,312 83,303 90,000 100,000
215-430-220-718 Sidewalk Improvements - 100,000
Capital Outlay Total: - • - 100,000
215-430-220-819 Street Charge In-SBI Projects 1,593,058 1,000,000 385,000 2,150,000 215-430-220-820 Street Charge-In 715,577 1,200,000 1,668,196 2,200,000 Charge In Total: 2,308,635 2,200,000 2,053,196 4,350,000 Gas Tax Fund Total: 2.378.947 2,283.303 2,143.196 4,550.000

LOCAL TRANSPORTATION
220-430-210-820 Charge-In - 357,168.00 500,000.00 400,000.00 Charge-In Total: - 357,168.00 500,000.00 400,000.00
Local Transportation Total: - 357.168.00 500.000.00 400.000.00 917
RS TP Exchange

CHARGE IN
820-CHARGE IN: Supports Street Services in the maintenance, repair and rehabilitation of local roads.

Transportation Expenditure Plan

CAPITAL OUTLAY
715-STREET & ROAD OVERLAYS: Construction of the 2026 Street Rehabilitation Phase 1 Overlays (Shared costs: Measure V $800,000 & SB1 $1,100,000). Construction of the 2026 Street Rehabilitation Phase 2 Overlays ($1,900,000). Design and engineering of the 2027 Street Rehabilitation Overlays (Shared costs: Measure V $1,000,000, SB1 $800,000, and General Fund 2,500,000). 716-STREET & ROAD CONSTRUCTION: Cost associated with the construction of the De Anza Way and Mercey Springs Road intersection (Shared Costs: $315,000 Measure V & $135,000 Traffic Impact Fee).
730-ALTERNATIVE STREET IMPROVEMENTS: Funding to upgrade sidewalk corners to meet ADA compliance for the 2026 Street Rehabilitation Phase 1 Overlays ($300,00), and 2026 Street Rehabilitation Phase 2 Overlays ($300,000).

Gas Tax

CAPITAL OUTLAY
718-SIDEWALK IMPROVEMENT; Costs associated with the Los Banos Sidewalk Gap Closure Project ($100,000), that has CMAQ grant funding ($88,530).

CHARGE IN
819-CHARGE IN-SB1 PROJECTS: Supports the SB1 2026 Street Rehabilitation Phase 2 Overlays project, and the design and construction of the 2027 Street Rehabilitation Overlays. Costs also include the completion of street overlays completed by internal staff ($250,000). 820-CHARGE IN: Support Street Services maintenance, repair and rehabilitation of local roads, bridges, curbs and sidewalks.
918
Local Transportation

CHARGE IN
820-CHARGE IN: Supports Street Services in the maintenance, repair and rehabilitation of local roads. 919
City of Los Banos
Regional Trans Projects, Traffic Impact,
Lamoglia Impact, Corporation Yard
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed

REGIONAL TRANS PROJECTS
229-430-100-238 Technical Services 920,340 - - -
Supplies & Services Total: 920,340 - - -
229-430-100-710 Land Purchase - 239,622 - -
229-430-210-716 Street Road Improvements - * - 200,000
229-430-220-716 Street Road Improvement - 2,137,942 3,500,000 700,000 Capital Outlay Total: - 2,377,564 3,500,000 900,000
Regional Trans Projects Total: 920,340 2,377,564 3,500,000 900,000 Fund: 230 - TRAFFIC IMPACT FUND
230-430-220-231 Professional Services 53,130 71,379 97,300 91,700 Supplies & Services Total: 53,130 71,379 97,300 91,700
230-430-220-716 Street Road Improvement 842,279 220,732 314,200 135,000 Capital Outlay Total: 842,279 220,732 314,200 135,000
Traffix Impact Fund Total: 895,409 292.111 411.500 226.700

LAMOGLIA IMPACT FUND
233-430-220-716 Street/Road Improvement 95,620 132,899 284,263 270,000 Capital Outlay Total: 95,620 132,899 284,263 270,000
Lamoglia Impact Fund Total: 95,620 132,899 284.263 270,000

CORPORATION YARD
306-430-220-231 Professional Services 1,500 - - -
Supplies & Services Total: 1,500 - - -
306-430-100-720 Buildings & Structures - - - 190,000
306-430-100-726 Mise Improvements - 21,000 225,121 28,000 306-430-220-720 Buildings & Structures 544,159 - - -
Capital Outlay Total: 544,159 21,000 225,121 218,000
Corporation Yard Total: _______ 545,659 21.000 225.121 218 000 920
Regional Transportation Impact^ Fee^

CAPITAL OUTLAY
716-STREET/ROAD IMPROVEMENTS: The City’s obligation for the Caltrans project related to the West I Street and Pacheco Boulevard improvements ($200,000). 716-STREET/ROAD IMPROVEMENTS: Costs associated with the design of the Pioneer Road Complete Street Project ($700,000).

Traffic Impact Fee

SERVICES & SUPPLIES
231-PROFESSIONAL SERVICES: Charges for services to legal firms and outside engineering firms to complete traffic related issues. Costs related to the update of the Transportation Master Plans ($91,700).

CAPITAL OUTLAY
716-STREET/ROAD IMPROVEMENTS: Cost associated with the construction of the De Anza Way and Highway 165 intersection (Shared Costs: $135,000 Traffic Impact Fee & $315,000 Measure V).

Lamoglia Impact Fee

CAPITAL OUTLAY
716-STREET/ROAD IMPROVEMENTS: Design of the intersection at Vineyard Drive and Highway 165 ($270,000).
921
Corporation Yard

CAPITAL OUTLAY
720-BUII.DINGS & STRUCTURES: Expenses related to locker room improvements at the F Street Yard. (Shared costs: Solid Waste $3,400, Streets $3,400, Parks Maintenance $3,400 and Corp Fund $190,000).
726-MISCELLANOUS IMPROVEMENTS: Expenses related to the F Street Yard storm line connection (28,000).
922
Water
923
City of Los Banos Water
2026-2027 Department Detail
Personnel Services
Water - Fund 501
Water - Department 461
General Services - Activity 100 Departmental
Salary
Allocation
Balance of
Salary
Position Title(s) Number Allocation
Public Works Director 1 30% WW Collection & Treatment, Solid Waste, Streets, Fleet
Assistant Public Works Director 1 25% WW Collection & Treatment, Solid Waste, Streets, Fleet
City Engineer 1 30% Engineering, WW Collection
Public Works Operations Manager ] 34% WW Collection & Treatment Public Works Operations Manager 1 34% Engineering & Collection Project Manager 2 25% Streets, WW Collection & Treatment Administrative Coordinator 1 22% Streets, WW Collection & Treatment, Solid Waste, Fleet
Administrative Coordinator 1 25% Streets, WW Collection, Solid Waste Administrative Assistant 1 30% WW Collection & Treatment, Streets, Administrative Clerk II 1 30% WW Collection & Treatment, Solid Waste, Streets, Fleet
Water Quality Specialist 1 75% WW Collection
Foreman 1 60% WW Collection
Foreman 1 10% Streets
Engineer Technician 1 34% WW Collection, Solid Waste
Engineer Technician 1 32% WW Collection & Treatment, Solid Waste, Streets, Fleet
Inspector I 2 17.5% Engineering, Streets, WW Collection Utility Maintenance in 2 100%
Utility Maintenance HI 1 70% WW Collections
Utility Maintenance II 3 100%
Utility Maintenance II 2 70% WW Collection
Utility Maintenance I 3 100%
Utility Maintenance I 2 70% WW Collection
Utility Maintenance I 2 50% WW Collection
Maintenance Worker III 2 5% WW Collection, Streets
Maintenance Worker H 3 5% WW Collection, Streets
Maintenance Worker I 2 5% WW Collection, Streets
Total Salaries (Including Overtime) $1,475,667
Workmen's Compensation Insurance $ 102,400
State Retirement (PERS) $349,130
Social Security (FICA) $112,889
Health Insurance $384,953
Health Savings $13,122
Health Insurance Reimbursement $20,400
OPEB $59,188
Retirees Health Insurance $ 114,010
Life Insurance $2,209
Unemployment Insurance $7,378
Dental & Optical $26,510
Total Benefits: $1,192,190
Total Personnel Services: $2,667,857
924
City of Los Banos
Water
2026-2027
Account Number Description
2023-2024
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
501-461-100-101 Salaries 770,902 870,576 1,011,000 1,375,057 501-461-100-102 Part Time 52,248 25,058 24,000 64,260
501-461-100-103 Overtime 23,410 27,073 36,350 36,350
501-461-100-120 Benefits 519,177 568,240 617,000 843,060 501-461-100-121 Benefits-PERS 255,026 292,648 297,500 349,130 Personnel Services Total: 1,620,764 1,783,595 1,985,850 2,667,857 501-461-100-201 Grounds Maintenance 7,110 5,204 2,000 2,000 501-461-100-202 Fleet Repair & Maintenance 18,806 15,759 20,646 22,000 501-461-100-203 Equipment Repair & Maintenance 2,496 11,761 6,000 6,000 501-461-100-204 Fleet Services 55,714 57,980 71,882 70,308 501-461-100-205 Facility Maintenance 10,577 10,372 49,031 7,475 501-461-100-206 Property Lease 267,076 280,430 280,430 280,430 501-461-100-208 Rental - Vehicles & Equipment 17,110 14,901 15,500 15,500 501-461-100-212 Well Repair & Maintenance 101,829 186,054 200,000 200,000 501-461-100-215 Facilities Services - - - 32,567
501-461-100-231 Professional Services 473,216 577,309 600,000 1,300,000 501-461-100-235 City Engineer -480 - - -
501-461-100-236 Medical Services 2,120 4,662 5,000 5,000 501-461-100-237 Recruitment 3,493 8,051 3,212 7,000
501-461-100-238 Technical Services 76,509 115,087 90,000 90,000 501-461-100-240 I.T. Services 6,044 6,425 43,453 48,101 501-461-100-250 Insurance 125,570 171,036 198,237 198,300 501-461-100-251 Memberships & Dues 5,649 3,180 6,500 7,000 501-461-100-252 Communications 19,823 16,152 15,500 20,000 501-461-100-256 Permits, Fees & Charges 68,048 78,548 58,000 60,000 501-461-100-257 Travel & Training 5,710 9,444 20,000 27,600 501-461-100-258 Tuition Reimbursement - - 570 1,200
501-461-100-259 Meetings & Events 1,454 3,467 5,000 7,000 501-461-100-260 Office Supplies 9,063 7,378 30,000 10,000 501-461-100-262 Uniform Expense 10,903 10,038 10,292 13,850 501-461-100-264 Electricity & Gas 1,082,190 1,149,000 1,331,550 1,430,000 501-461-100-265 Gasoline & Oil 47,330 37,409 40,000 43,751 501-461-100-267 General Materials & Supplies 240,438 267,257 707,749 535,000 501-461-100-273 Special Departmental Exp. 3,167 3,282 4,500 4,500 501-461-100-274 Subscriptions - - - 45,153
Supplies & Service Total: 2,660,964 3,050,186 3,815,052 4,489,735 501-461-100-720 Building & Structures 50,836 26,174 9,400 23,200 501-461-100-726 MIsc. Improvements - - - 4,500,000
501-461-100-737 Meters 234,527 195,280 234,408 250,000
501-461-100-738 Wells 74,941 27,600 ► -
501-461-100-739 Master Plan Improvements 128,264 924,588 500,000 2,918,100 925
City of Los Banos
Water
2026-2027
Account Number Description
2023-21124
Total Activity
2024-2025
Total Activity
2025-2026
Estimated
2026-2027
Proposed
501-461-100-740 Miscellaneous Equipment 12,629 8,701 69,485 501-461-100-750 Vehicles 110,844 158,578 311,250
501-461-100-753 Specialized Equipment 98,393 19,701 84,586 254,000 501-461-100-755 Specialized Vehicles 56,708 83,425 - 1,000,000 501-461-100-770 Computer Equipment 4,194 27,696 44,592 - Capital Outlay Total: 771,334 1,471,743 942,471 9,256,550 501-495-100-900 Contingency 100,000
Contingency Total: - - - 100,000
Water Total: _ 5,053.062 6.305.524 6.743.373 16.514.142 926
Water

SERVICES & SUPPLIES
201-GROUNDS MAINTENANCE: Purchase of materials or service charges for commercial spraying at water production sites to control weeds. Purchase of materials and/or service charges for pest control spraying at all water production sites and facilities. 203-EQUIPMENT REPAIR & MAINTENANCE: Repair and maintenance of equipment performed by the city forces or outside sources, including parts and labor. Maintenance includes natural gas and diesel auxiliary engines in the well sites. 206-PROPERTY LEASE: Expenditures for leasing buildings, facilities, and maintenance yards to support the Water Production services to the City.
212-WELL REPAIR & MAINTENANCE: Preventive well maintenance program whereby one well a year receives major maintenance. This program would seek to minimize the likelihood of well operational failures and correct loss of efficiency. Generally, major maintenance may include any or all of the following steps: identification of well which would benefit most, removal of pump and motor for routine service, correction of any problems identified, reinstallation of the pump/motor, and well redevelopment. In addition, to forestalling potential failures, such maintenance may reduce electrical costs through increased overall efficiency. Wells identified for repairs & maintenance: Rehabilitation of Well # 5 ($200,000). 231-PROFESSIONAL SERVICES: Charges for services to outside engineering firms to complete water production related projects. Services may include design, drawings, project management and other required misc. professional services. Well 16 Test No. 2 design and testing ($700,000); Ground Water Sustainability; completion of the Water Master Plan, and any required water quality related billing inserts/notices.
236-MEDICAL SERVICES: Include the cost for medical exams for commercial driver’s licenses or other medical services directly related to Water Production activities, such as mandatory drug screening, and first aid supplies.
237-RECRUITMENT: Cost for recruitment of personel including employment advertising, and testing, pre-employment physicals and livescans, etc.
238-TECHNICAL SERVICES: Charges for drinking water quality testing provided by commercial certified laboratories, including routine, repeat replacement, and special analyses.

Costs associated with electrician’s services for the maintenance and repair of well and water system equipment. Includes Cross-Connection Control repairs/fees. Additional testing required by EPA/SWRCB for lead & copper, and the Title 22 requirements (tested every 3 years). Charges for the periodic cleaning of the surface water storage tank and the elevated water storage tank. Sensus meter reading technical support and service. Monitoring of Chromium 6 Maximum Contaminate Level. Backflow testing technical support and service.
251-MEMBERSHIP AND DUES: Membership dues to the American Water Works Association, Water Treatment/DistributionOperator renewel fees, and miscellaneous water-related memberships and dues.
927
Water (continued)
256-PERMIT FEES & CHARGES: Estimated amount of AB 2158 Large Water System Fees payable to the State Watet Resources Control Board, Office of Drinking Water. Fees are based on the actual time SWRCB employees spend on the regulation of the City’s water system. Merced County Environmental Health permits, San Joaquin Valley Air Pollution Control District permits and fees, etc.
257-TRAVEL & TRAINING: Costs associated with meeting, training, and continuing education classes having to do with updating, improving, and maintaining required licenses and certifications. 258-TUITION REIMBURSEMENT: Reimbursement of tuition and associated educational costs for employees that have completed classes or seminars related to the job. All reimbeursements are subject to prior approval by the department head.
259-MEETING & EVENTS: Expenses for City related business meetings and events, including appreciation events, employee birthdays, and employee training activities. Includes public education and promotional expenditures that support water quality, public health, and conservation efforts, elementary school water awareness programs, outreach materials, and other promotional items distributed at public events.
267-GENERAL MATERIALS & SUPPLIES: Materials and supplies utilized by Operations personnel for the general water distribution materials and supplies including pipes, valves, fittings, service lines, meters ($400,000), meter boxes, etc. Water production materials and supplies including chemicals (fluoride and chlorine $175,000), field water quality analysis supplies, materials used at the City laboratory for water quality analysis, and repair parts for pumps and electric motors for the wells & chemical feed equipment. Asphalt repair following repair of underground distribution facilities.
273-SPECIAL DEPARTMENTAL EXPENSES: For miscellaneous safety equipment and employee longevity awards.
274-SUBSCRIPTIONS: Recurring costs for software subscriptions supporting departmental functions and inter-departmental coordination. Expenses cover licensing, storage, maintenance, and support for platforms such as Adobe, Cartegraph, iWorQ, Procore, Parcel quest and Zoom.

CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Public Works Sign for Madison Yard ($6,500 Water/$6,500 Collections). Remodel of 419 Madison Ave. ($16,700 Water, $16,700 Collections and $16,700 Treatment).
726-MISC IMPROVEMENTS: Chromium 6 Full Scale Pilot Study ($4,500,000). 737-METERS: Purchase water meters for new construction service accounts estimated at $250,000.
739-WATER MASTER PLAN IMPROVEMENTS: Center/Adams Waterline/Jefferson Storm Line Construction ($1,293,100 Water and $636,900 Collections). Mercey Springs Water Line Construction ($1,575,000). Water Valve Replacements ($50,000). 928
Water (continued)
750-VEHICLES: Purchase of (2) % Ton UtilityTrucks ($170,000 Water) for new maintenance positions. Purchase (2) % Ton Utility Trucks for existing employees ($85,000 Water, $85,000 Collections). Purchase (1) 3 Ton Utility Truck to replace #4420 ($42,500 Water and $42,500 Collections). Purchase of (1) 4x4 Crew Cab truck ($13,750 Water, $22,000 Collections, $11,000 Treatment, and $8,250 Streets).
753-SPECIALIZED EQUIPMENT: Purchase of SCADA System ($50,000 Water, $50,000 Collections and $50,000 Treatment), Backhoe ($89,000 Water and $89,000 Collections). Purchase Hydrant Valve Turning System ($115,000).
755-SPECIALIZED VEHICLES: Purchase of a Hydro Excavator Truck ($500,000 Water and $500,000 Collections) and a Vactor Sewer Truck ($500,000 Water and $500,000 Collections).

Los Banos City CouncilJune 3, 2026

Los Banos City Council
June 3, 2026