Manteca City Council
June 18, 2024

CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

TABLE OF CONTENTS
PREFACE__________________________________________________________________________ 1 Mission Statement_______________________________________________________________ 1 Financial Plan and Budget Organization ______________________________________________ 1 TRANSMITTAL LETTER _______________________________________________________________ 3 Budget Overview ________________________________________________________________ 4 General Fund Overview ___________________________________________________________ 6 All Other Funds Overview _________________________________________________________ 8 CITY OF MANTECA PROFILE __________________________________________________________ 11 DEPARTMENT SUMMARIES __________________________________________________________ 14 City Attorney’s Office ____________________________________________________________ 14 Legislative Services/City Clerk _____________________________________________________ 17 City Manager’s Office ___________________________________________________________ 20 Development Services Department _________________________________________________ 23 Engineering ___________________________________________________________________ 26 Finance_______________________________________________________________________ 30 Fire __________________________________________________________________________ 33 Human Resources ______________________________________________________________ 36 Information Technology & Innovation_______________________________________________ 40 Police ________________________________________________________________________ 44 Public Works __________________________________________________________________ 48 Recreation & Community Services__________________________________________________ 56 FINANCIAL SUMMARIES BY FUND _____________________________________________________ 60 5-YEAR FORECASTS _______________________________________________________________ 108 Fund 320 – Measure M _________________________________________________________ 108 CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 420 – Gas Tax HUTA _______________________________________________________ 109 Fund 425 – Senate Bill 1_________________________________________________________ 110 BUDGET AND FISCAL POLICY ________________________________________________________ 111 Financial Plan Purpose and Organization ___________________________________________ 111 Financial Reporting ____________________________________________________________ 112 Budget Development and Administration ___________________________________________ 112 Gann Appropriations Limitation __________________________________________________ 117 Capital Improvement Management _______________________________________________ 118 Fund Balance and Reserves ______________________________________________________ 120 General Revenue Management___________________________________________________ 120 User Fee Cost Recovery Goals ____________________________________________________ 121 Enterprise Fund Fees and Rates___________________________________________________ 124 Capital Financing and Debt Management___________________________________________ 124 Debt Capacity_________________________________________________________________ 126 Investments __________________________________________________________________ 129 Personnel Management ________________________________________________________ 130 Contracting for Services_________________________________________________________ 132 Productivity __________________________________________________________________ 132 INTER-FUND TRANSFER ____________________________________________________________ 134 DEBT SERVICE____________________________________________________________________ 135 Sewer 2009 Bond ______________________________________________________________ 136 Sewer 2012 Bond ______________________________________________________________ 137 Water 2012 Bond______________________________________________________________ 138 CalPERS UAL – Miscellaneous Plan ________________________________________________ 139 CalPERS UAL – PEPRA Safety Fire Plan _____________________________________________ 140 CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
CalPERS UAL – PEPRA Safety Police Plan____________________________________________ 141 CalPERS UAL –Safety Fire Plan____________________________________________________ 142 CalPERS UAL –Safety Police First Tier Plan __________________________________________ 143 CalPERS UAL –Safety Police Second Tier Plan ________________________________________ 144 CAPITAL PROJECTS BY FUND ________________________________________________________ 145 ACTIVE CAPITAL IMPROVEMENT PROJECTS ____________________________________________ 149 PROPOSED PERSONNEL BY FUND ____________________________________________________ 152 POSITION CONTROL LISTING ________________________________________________________ 153 GLOSSARY OF TERMS______________________________________________________________ 161 PLACEHOLDER FOR APPROPRIATION LIMIT ____________________________________________ 166 PLACEHOLDER FOR RESOLUTION ____________________________________________________ 167 1 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

PREFACE
Mission Statement
“The Manteca City Council embodies the values of community, neighborly compassion, and unwavering commitment to integrity, leadership and optimism..”
As staff presents the City’s Annual Budget for Fiscal Year 2024-25, the City remains steadfast in its commitment to transparency, fiscal responsibility, and strategic investment in the community’s future. This budget is a comprehensive plan that aligns the financial resources with the City’s priorities and goals, ensuring the continued delivery of essential services while fostering sustainable growth and development.

This document serves as the City of Manteca’s financial plan for Fiscal Year 2024-25, which runs from July 1, 2024, through June 30, 2025. The Manteca City Council (Council) uses this plan and budget to allocate resources to prioritize operations and programs. Beyond its value as a financial plan, this document contains relevant and guiding policies regulating the use of City funds.

Council, as the City’s legislative body, uses a variety of workshops and meetings to establish its short-term and long-term priorities, objectives, and policies. Under the City’s Council-Manager form of government, the City Manager, along with the executive leadership team and staff, implement Council’s policies and pursue its objectives. This document is used by staff to measure accountability and success in providing services and achieving objectives. The community can use the document as a primary source for transparent information about what the City is doing with taxpayer dollars.

In developing this budget, staff have engaged in a rigorous process of strategy, analysis, and evaluation . The City’s approach to budgeting balances the need to address immediate challenges with the necessity to plan for long-term stability and prosperity. By carefully allocating resources, the City aims to enhance public safety, improve infrastructure, support economic development, and provide high-quality services to all residents.

The City recognizes the dynamic environment in which it operates, marked by economic uncertainties and evolving community needs. This budget reflects a proactive stance in managing these complexities, incorporating innovative solutions and strategic investments to enhance the quality of life in the city. The budget sets the spending authorization for the year according to projected revenues. Unless authorized by previous resolutions or policy, if an increase in funding needs arise during the year, the Council considers the request for additional funding in a public meeting as it did in approving the original budget. The City is confident that this budget sets a solid foundation for the City’s continued growth and success.

Financial Plan and Budget Organization
The reader will find the budget is divided into sections designed to provide context to the financial plan, to educate the public on how to use the plan, and to inform others in the business and government communities about how the City uses its resources. This financial plan is organized into the following sections:
2 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
• Transmittal Letter: The message from the City Manager discussing key elements of the status of the fiscal condition of the City, economic impacts, budget highlights, and areas of note. • Community Profile: Provides information on Manteca’s economy, demographics, and business climate. • Department Summaries: Examines each department’s description, organizational structure, position listing, department functions, prior year accomplishments, goals and priorities for Fiscal Year 2024-25 and department expenses by category.
• Financial Summaries: Presents financial and statistical information regarding revenue, expenditures, operating transfers, projected fund balances, and debt service requirements. Graphical displays of key components are also included to make the information easier to study. • Budget and Fiscal Policy: Summarizes the fiscal policies that guide preparation and management of the budget and City finances overall.
• Inter-Fund Transfers and Debt Service: Provides details on inter-fund transfers from the General Fund and details on the City’s debt service obligations.
• Capital Improvement/Outlay by Fund: Provides a list of appropriations for construction projects and equipment purchases by funding source.
• Position Control Listing: Reports all of the personnel included in the budget as approved-and-funded, including any new positions and re-classifications.

The City’s operating programs are distributed across departmental functional areas.

Administration
•City Manager
•City Attorney
•Legislative
Services/City Clerk
•Human Resources
•Finance
•Information
Technology &
Innovation
Public Safety
•Police
•Fire
Cultural Services
•Recreation &
Community Services
Development
and
Infrastructure
•Development
Services
•Public Works
•Engineering
3 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

TRANSMITTAL LETTER
June 18, 2024
Honorable Mayor, Members of the City Council, and Residents of Manteca:

I am pleased to present the proposed City of Manteca Annual Budget for Fiscal Year 2024-25. This document represents the culmination of months of careful planning, analysis, and collaboration, aimed at fostering a vibrant and resilient community.

This budget is the result of a transparent and inclusive process. We have sought input from a wide range of stakeholders, including city departments, community groups, and individual residents. Their feedback has been invaluable in shaping a budget that is responsive to the needs and aspirations of our community. It also reflects our commitment to prudent financial management and strategic investment by balancing needs to address immediate challenges and lay a strong foundation for the future.

In developing this budget, we have also been mindful of the economic uncertainties and fiscal constraints we face. We have taken a conservative approach to revenue projections and have prioritized efficiency and effectiveness in our expenditures. Many discussions have taken place with departments resulting in thoughtful reductions to align with fund affordability.

Regardless of our efforts, there are some funds struggling. With persistent determination and a steadfast approach, the city is on track for on-time audits which will help alleviate some of the funding constraints within the City’s grant funds, as withheld grant funding will be released from granting agencies. The City’s commitment to transparency and accountability extends to its annual comprehensive financial reporting, ensuring compliance with regulatory bodies and credit rating agencies. Fees and rates that haven’t been updated in years are currently being analyzed. In addition, the potential of a sales tax measure is being explored. If a sales tax measure is approved by the voters, it would help address gaps for updating deferred city infrastructure, street and road maintenance, increase public safety, and substantially boost quality of life. The goal is to improve overall quality for Manteca residents.

Each year, the City Council adopts a new set of strategic goals and priorities that guide the City’s budget, operations, and initiatives. The goals and priorities reflect the values of the community and that of the City Council.

On January 16, 2024, the City council adopted a new mission, vision, and values statement and five strategic priority areas in ranking order for Fiscal Year 2024-25. On April 2, 2024, the Council adopted their Fiscal year 2024-25 Goals & Priorities Work Plan. The goals and objectives are broad and achievable, and staff will update the City Council and the community on its progress on a regular basis. 4 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
With the new fiscal year goals and priorities in mind, proposed funding allocations were carefully aligned, which include:
• Plan for Updating City Infrastructure and Facilities: A significant portion of the budget has been dedicated to critical infrastructure. This includes road repairs, upgrades to public facilities, and water and wastewater treatment projects, which all support sustainable growth and development while addressing deferred maintenance.
• Economic and Development Vitality: Initiatives to attract and retain businesses, support local entrepreneurs, downtown revitalization, and create job opportunities for our residents are all in the works. We are proposing the reclassification of the Economic Development Manager to Deputy Director of Economic Development as part of our strategic efforts to enhance our city’s economic development capabilities.
• Public Safety: Investments in personnel with two new patrol officers, replacing outdated law enforcement and fire equipment, and training to ensure the safety and security of our community. • Expand Homelessness and Housing Options and Solutions: City staff will continue to formulate partnerships to continue progress on the development of the low barrier Navigation Center. • Stabilize City Finances: The budget reflects investments in augmented staffing to complete audits, financial reports and policy updates. There is a focus on fee studies, staff retention, and updating outdated financial policies and procedures. These efforts are well underway with meticulous attentiveness, ushering a new era of stability and prosperity.

Budget Overview
It is important to address the reality that our projected expenses exceed our anticipated revenues. Maintaining essential services and investing in our community are reflected in the proposed budget, despite the financial challenges we face.

The budget supports maintaining existing service levels and financial solvency. The FY 2024-25 operating budget includes $253,756,920 in revenues and other sources and $255,673,109 in expenses and other uses, resulting in an overall net revenue (shortfall) of negative 1.9 million. 5 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

Key Factors Contributing to the Shortfall
• Increased Costs: Rising costs in key areas such as public safety, healthcare benefits, insurance premiums, and infrastructure maintenance have significantly impacted our budget. These increases are largely unavoidable, but necessary to maintain service levels and ensure community safety. • Revenue Shortfalls: Although we have implemented solid waste rate increases, continue to work on past due water and sewer rate studies, and make progress toward a tax measure, the financial benefits of these revenue enhancements will take time to materialize. This lag in revenue collection affects our immediate ability to cover expenses and build reserves. • Unfunded Mandates: Compliance with state and federal mandates without corresponding funding has further strained our financial resources, requiring us to allocate funds to areas that are critical, but not fully supported by external funding.

Strategies for Addressing the Shortfall
• Expense Management: We have, and continue to, implement stringent cost control measures across all departments to identify and eliminate inefficiencies. This includes reducing discretionary spending, renegotiating contracts where appropriate, and delaying non-essential capital projects without supported funding.
• Revenue Enhancement: Efforts to enhance revenue include exploring new funding sources, increasing fees where appropriate, and aggressively pursuing grants and other external funding opportunities. • Reserves Utilization: While not ideal, we may need to utilize a portion of our reserve funds to cover shortfalls. This will be done cautiously to ensure that our reserves remain at a level sufficient to handle emergencies and unforeseen expenditures.
• Public-Private Partnerships: We will continue to seek partnerships with the private sector to fund certain projects and initiatives, thereby reducing the financial burden on the city while still achieving our strategic goals.
• Community Engagement: We will continue to engage with our community to explain the financial challenges and seek input on prioritizing services and programs. This collaborative approach will help us make informed decisions that reflect the values and needs of our residents.

While the current budget situation is challenging, it is not insurmountable. Through careful planning, strategic adjustments, and community support, we can navigate this period of financial constraint and emerge stronger. 6 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
General Fund Overview
General Fund Revenue
This budget will be funded through a combination of property taxes, sales taxes, state and federal grants, and other revenue sources. We have made careful considerations to maximize the resources available for city improvements. The City’s proposed General Fund Revenue Budget is 73.8 million for Fiscal Year 2024-25, which is about 4 million more (6%) than the Fiscal Year 2023-24 Amended Budget of 69.8 million. 7 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
General Fund Expenses
The proposed Fiscal Year 2024-25 General Fund Expenditure Budget is 72.9 million, which is 4.5 million (6%) less than the Fiscal Year 2023-24 Amended Budget of 77.4 million. The decrease is mostly contributed to unspent capital projects budgets from Fiscal Year 2023-24 that will roll to Fiscal Year 2024-25. 8 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
All Other Funds Overview
All Other Funds Revenue
The City’s proposed Revenue Budget for All Other Funds is 180 million for Fiscal Year 2024-25, which is 19 million more (11.8%) than the Fiscal Year 2023-24 Amended Budget of nearly 161 million.

All Other Funds Expenses
The proposed Fiscal Year 2024-25 Expenditure Budget for All Other Funds is 181.9 million, which is 85.7 million (32%) less than the Fiscal Year 2023-24 Amended Budget of 267.6 million. The decrease is mostly contributed to unspent capital projects budgets from Fiscal Year 2023-24 that will roll to Fiscal Year 2024-25 (approximately

80.6 million).
9 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund Balance
• The audit process is essential to reconciling fund balances. We anticipate completing the audit for Fiscal Year 2022-23 this summer, which will restore the City to a standard auditing cycle. • The Finance department used Fiscal Year 2021-22 audited fund balances and Fiscal Year 2022-23 estimated revenues and expenditures to project Fiscal Years 2022-23, 2023-24, and 2024-25 fund balances, which are included in the fund tables found under the Financial Summaries by Fund section. • Commentaries are provided on the fund tables to provide context. • Having tables and charts provided for nearly every fund, along with projected fund balances and augmented commentaries, are key additional attributes included in this year’s Budget.

Pension Liability
• The Unfunded Accrued Actuarial Liability (UAL) and costs related to the City’s Pension Plan and Other PostEmployment Benefits (OPEB) continue to rise. The current required annual UAL contribution for the City is $11.5 million and funded through a combination of reserves and current contributions. The rising pension costs are part of a broader trend affecting many California cities, driven by adjustments in benefit formulas and investment return assumptions by CalPERS.

Staffing
• Currently, our Memorandums of Understanding are stable, and we are not in active negotiations with any of our employee unions or groups. Agreed upon pay increases outlined in the Memorandums of Understanding are included in the Fiscal Year 2024-25 budget. • Memorandums of Understanding have reopener language that state on or about March 1, 2025, the City and the labor groups will discuss the City’s financial position and, if there is an increase a 5% increase in sales tax from the previous fiscal year, both parties agree to open the contract on matters pertaining to wages only for the purpose of negotiation wage increases for the remainder of the current contract consistent with the financial needs of the City.
• This budget reflects 5 new positions (2 patrol officers, 3 parks maintenance workers), 1 defunded position (Deputy City Clerk), and a few key position reclassifications.

Capital Projects
• This budget includes new capital projects for Fiscal Year 2024-25. • A five-year Capital Improvement Program plan is anticipated to be collaboratively formulated and presented next fiscal year. The five-year plan will include all previously approved projects, current projects, and projected future projects.
• Due to known funding gaps in water, sewer, and solid waste, non-emergency capital projects related to these funds will be on hold until funding is available. The City is conducting rate studies to evaluate future funding needs.

Cost Distributions
• Department staff may provide services funded by multiple funds. For example, customer service representatives provide services to water, sewer, and solid waste, which are different funds. These situations require a distribution of staffing costs to those funds. This budget includes changes to direct staffing distributions based on analysis of job responsibilities. These changes have significantly impacted some funds. Trend analysis may not appear correct without the context of distribution changes. 10 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
• Similar to updating staffing distributions, the budget includes adjustments to internal cost allocation charges paid by funds to internal service funds like the Information Technology Fund. Cost allocations have been set to capture the full cost of the internal services to ensure transparent and accurate accounting of all costs. • Department staff are working with a consultant to review and implement a full cost allocation study during the fiscal year.

Community Engagement
We believe in the importance of community involvement in the budgeting process. Public hearings and town hall meetings were held to gather input from residents, and we appreciate the valuable feedback provided. Your contributions have been instrumental in shaping a budget that meets the needs of our community.

Looking Ahead
As we look ahead, this budget not only addresses our immediate needs, but also paves the way for exciting projects and initiatives that will shape the future of our community, such as:
• Development of Manteca’s second brewery, Loma Brewing Co., is planned in the Family Entertainment Zone (FEZ) area, which is anticipated to attract out-of-town visitors. • Manteca Crossing, a much-needed mixed commercial use development project, broke ground on the northwest corner of Atherton and Airport. The project is anticipated to include a hotel, grocery store, and gas station among other conveniences that will support the new subdivisions and growth Manteca has seen south of Highway 120.
• The City’s first Downtown Property & Business Improvement recently passed and revenues collected will help support local downtown businesses and create a vibrant and inviting downtown atmosphere. • Plans for a 5-story 100% affordable senior housing project have been approved for downtown Manteca.

This initiative aims to provide quality, affordable housing for our senior citizens, offering them an environment close to essential services and community amenities.

The Fiscal Year 2024-25 budget is designed to build a sustainable future for Manteca. We will continue to monitor our financial health closely and adjust as necessary to adapt to changing circumstances and opportunities.

Conclusion
I want to extend my gratitude to the City Council for their leadership and to the city staff for their hard work and dedication throughout the budget process.

We are confident that this budget will enable us to meet the challenges of the coming year while positioning our city for continued success. We look forward to working together to achieve our shared goals and ensure Manteca remains a great place to live, work, and thrive!
Sincerely,
Toni Lundgren, City Manager
City of Manteca
11 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

CITY OF MANTECA PROFILE
Overview
The City of Manteca is in the Central Valley of California, 76 miles east of San Francisco, between the larger cities of Stockton and Modesto, and 339 miles from Los Angeles. The city has a total area of 17.8 square miles.

According to the California Department of Finance, the population in the City of Manteca as of January 1, 2024, is 90,917, which is a 2.7% increase since January 1, 2023.

Climate
Manteca is very hot and dry in summer and mild in winter, except during spells of seasonal tule fog when it can be quite chilly for many days. Summers are exceptionally dry, whereas winters are rainy with stretches of fair weather.

Early History of Manteca
The Manteca area was first inhabited by Yokuts on
what was then known as the “sand plains.” Prior to
World War II, there was very little activity in
Manteca that was not related to agriculture. Due to
a combination of good soil, excellent climate and
clean water, the area became known as one of the
greatest agricultural areas in the world and
attracted many early pioneer farmers.

As the California Gold Rush subsided, permanent
settlers came to the area. On the first large land
holdings, the main productions were grain and
cattle. Joshua Cowell, known later as the “father of
Manteca” crossed the plains in 1861 and took up
land in what has become the center of town. At one
time he owned most of Manteca with a claim to 1,000 acres and he rented another 1,000. In 1873, the Central Pacific Railroad laid track directly through the area. New residents wanted to refer to their new train station as “Cowell Station,” but there was already a Cowell Station near Tracy, named after Wright Cowell, Joshua’s brother. The railroad and farmers agreed to change the name of the community, choosing “Monteca” as the new name. The citizens of the town were dismayed when the railroad printed the first tickets and found the name misspelled, “Manteca” (Spanish for “lard”). Many of the townspeople were unhappy with the error, but it was never corrected and eventually accepted as the name.

In 1902, J.J. Overshiner built the first store building which was occupied by a general store and barber shop. The residential area of the city consisted of only a few homes by 1910, with the population at about 100. Shortly after the opening of the first store, the citizens petitioned for a post office.

Cost-effective, reliable irrigation was essential for the development of the area. It was slow in coming but finally in 1909, an election was held to form the South San Joaquin Irrigation District and to authorize a bond issue. The bonds were not issued until 1913. Irrigation water was diverted from the Stanislaus River about 18 miles northeast of Oakdale. The district built all the lateral ditches and prepared to deliver water to every 40-acre tract. That was the town’s real beginning of growth.
12 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Modern Day
Manteca lies at the crossroads of two major highways, Interstate 5 and Highway 99, and existed primarily on agriculture. It was barely a stop for those driving from the Bay Area to Yosemite a few generations ago; however, with the construction of the State Route 120 portion in Manteca, and the continuing rise in Bay Area housing prices, the city has become a popular choice for commuters to settle in over the past 30 years. The ACE Train (Altamont Commuter Express) is a train that services the Stockton/Manteca region connecting it with many Bay Area locations and the Manteca Transit Center is the hub of public transit in the city.

Today, Manteca is a booming full-service city and home to Great Wolf Lodge, Big League Dreams Sports Park, Bass Pro Shop, Costco, Walmart, Home Depot, and many other amenities attracting thousands of tourists each year.

Local Highlights
East Union Cemetery is one of the oldest landmarks in the entire county and many early pioneers have been laid to rest here. The cemetery dates back to 1872 and was incorporated in 1877.

Manteca is a patriotic city, boasting a Flags Over Manteca program born out of the attack on the World Trade Center on September 11, 2001. On major holidays, and some special events, 2,500 flags are placed along major roadways creating a beautiful display of patriotism.

The Manteca Mural Society was
established in 2002 and is dedicated to bringing large scale public art to the community. There are 32 beautiful murals located throughout downtown that are designed to give visitors, newcomers, and longtime residents alike an insight into the community’s culture, history, and economy.

Manteca is also (unofficially) known as the “Pumpkin Capital of the World” because it is one of the largest pumpkin producing regions in the world. The downtown area is transformed into a robust Pumpkin Fair the first weekend in October each year offering food and craft vendors, carnival rides, entertainment, and more. The annual event anticipates 20,000 in attendance each year.

The Manteca Watermelon Street Fair is one of the largest events in the region and voted among the best events to attend in Northern California. It attracts over 40,000 people every year to celebrate with food, music, vendors, and activities. For over 29 years, the fair has helped bring the community together in a massive celebration.

Manteca Golf Course is a public course with a country club feel. Redesigned in the late 1980’s, this 18-hole course is walkable and enjoyable, yet challenging.

Bass Pro Shops Manteca offers spectacular waterfalls, lush forests, pristine mountain lakes and beautiful beaches – all beautifully replicated by artists’ brushes. Several displays in the store include a pictorial and memorial 13 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
tribute to John Muir and the 26th United States President, Theodore Roosevelt. The store offers an indoor archery range, General Store & Fudge Shop, Boat Center, and more.

Great Wolf Lodge, a large family resort, is located right off the highway. The 500-room hotel with 95,000 square foot indoor water park and conference center brings more than 638,000 visitors annually. Although the indoor water park is for registered guests only, the resort offers dining and other attractions that can be enjoyed by the public.

The city’s first comedy club, Deaf Puppy Comedy Club, which brings a fun vibe to the heart of downtown Manteca, recently opened. Both seasoned and up-and-coming local comedians grace the stage.

Brethren Brewing Company, the city’s only brewery, boasts to change Manteca “one pint at a time.” They bring family fun to downtown Manteca with regular trivia, game, and paint night events and every bit of profit the brewery generates is used to impact Manteca.

Big League Dreams Sports Park offers six replica major league baseball fields, a 20,000 square foot indoor pavilion and a stadium club restaurant bringing nearly 760,000 visitors annually.

Manteca Transit Center offers fixed routes and Dial-a-Ride bus service throughout Manteca with stops at key locations
throughout the city. Modern technology, such as the “Talk to Me Map” service, makes navigating the Manteca Transit System easier for blind and visually impaired passengers. Upon request, there are braille/large print maps that work with talking smart pens to assist passengers with trip planning and where to board buses. The Transit Center is a popular venue option for social, business, and combined use events.
14 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

DEPARTMENT SUMMARIES
City Attorney’s Office
Department Description
The City Attorney’s Office reviews, monitors, and evaluates the conduct of the City activities for conformance with laws, regulations, policies, and rules; represents the City in state and federal civil litigation; provides legal advice to the City Council and the City’s departments; and ensures that violators of City laws are prosecuted.

Department Organization1
1 The City Council approved the “Staff Counsel” attorney position in January 2024; this position, however, is not permanent, and functions as an “as-needed” attorney for special projects or terms for less than 1,000/hours per year.

City Attorney
Assistant
City Attorney
Part-time Staff
Counsel
Deputy
City Attorney
Executive Legal
Assistant /
Paralegal
15 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Position Listing
Department Functions
• Provide timely, cost-effective, and complete legal advice, risk analysis, and legal services to the City Council and City departments and divisions.
• Reduce the City's liability exposure.
• Draft ordinances as set out by the Government Code.
• Prosecute Municipal Code violations.
2023-2024 Accomplishments
• Reviewed and revised City contract templates.
• Continued to get to know City staff and the pertinent City history as it relates to legal matters. • Worked with the City Manager’s Office to help effectuate efficient City Council Meetings. 2024-2025 New Goals & Priorities
• In conjunction with the Development Services Department, adopt Digital Billboard Policy and/or applicable City ordinance.
• Continue Municipal Code Review and Revisions.
• Continue to bring more work into the City Attorney’s Office (CAO), including, but not limited to: Arbitrations, non-insurance complaints, Code Enforcement matters (quality of life and new ordinances), labor negotiations and related personnel administrative matters, and mediations. • Staff all publicly noticed meetings and commissions.
• Revise staffing by looking at Deputy City Attorney and Legal Assistant positions.

Approved Proposed Increase
FY 2023-24 FTE's FY 2024-25 FTE's (Decrease)
City Attorney
Assistant City Attorney 1 1 0
City Attorney 1 1 0
Deputy City Attorney 1 1 0
Executive Legal Assistant/Paralegal 0 1 1
Legal Assistant 1 0 -1
City Attorney Total 4 4 0
Department
16 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Expenses
City Attorney FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 133,994 649,667 803,755 991,868 1,057,022
OPERATING 358,701 176,727 382,125 1,143,238 987,200
Total Expenses 492,694 826,394 1,185,880 2,135,106 2,044,222 17 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Legislative Services/City Clerk
Department Description
The Legislative Services/City Clerk Program administers democratic processes such as elections, access to city records, and all legislative actions ensuring transparency to the public; acts as a compliance officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act. The Program manages public inquiries and relationships, arranges for ceremonial and official functions, and provides legislative, technical, and administrative support to the Mayor, City Council, Boards and Commissions, and City Manager.

Department Organization
Department Position Listing
City Clerk
Assistant
Director/Assistant
Clerk
Part Time
Clerk Technician
Administrative
Assistant III
Approved Proposed Increase
FY 2023-24 FTE's FY 2024-25 FTE's (Decrease)
Legislative Services/City Clerk
Administrative Assistant III 1 1 0
Assistant City Clerk 1 1 0
Deputy City Clerk 1 0 -1
Director of Legislative Services 1 1 0
Legistlative Services/ City Clerk Total 4 3 -1
Department
18 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Functions
Elections Administration
Administer municipal elections in accordance with all applicable city, state, and federal laws and regulations.

The City Clerk is the Election Official and administers the City’s elections including: 1) the nomination process for candidates; 2) processing of petitions and ballot measures; 3) coordination with the San Joaquin County Registrars of Voters for regular elections; 4) conduction special elections.

Records Management
Ensures transparency in local government by recording and preserving the City’s legislative history; official custodian of city records; maintains a citywide record retention schedule; oversees the citywide records management program, ensures legal compliance related to policies, procedures, and standards for preservation of official records, and the destruction of obsolete records.

Compliance Officer
Ministerial role fulfilling compliance officer obligations related to the Brown Act, Political Reform Act, Public Records Act, the Maddy Act, and other local and state Statutes; process AB 1234 ethics training and AB 1661 sexual harassment training, publishing notices, bids, administering oaths of office, and providing attestation.

Local Legislative Official
Manage and maintain the legislative records by recording the proceedings of the City Council and Successor Agency; prepare and distribute the City Council and Agency agendas and minutes, provide publication of public hearing notices, maintain the Municipal Code, and administer the appeals process.

Boards and Commissions
Manage the recruitment and section process of City board, commission, and committee appointments; process Statements of Economic Interests, ethics training, onboarding training, oath of office, and maintain rosters and upcoming scheduled vacancies list.

Contract and Bid Process
Administer the citywide contracts and agreements process; routing, executing, and archiving. Conduct bid openings and process notice of completions.

Event and Recognition Coordination
Process special event permits preparation and distribution of proclamations and certificates of recognition; coordinate and arrange ceremonial and official functions on behalf of the City Council. 2023-2024 Accomplishments
• Filled vacant position.
• Started reviewing and disposing of offsite records.
19 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
2024-2025 Goals & Priorities
• Records Management CIP
• Review and dispose of all offsite records’ boxes for all departments: destroy records that have met retention and store permanent and vital records at Corodata records storage facility. • Support 2024 Council elections for Districts 1 & 2.
• Host Youth in Government Day for the third year in a row. • Host Boards and Commissions Mixer for the second year in a row.

Department Expenses
City Clerk FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 671,871 779,199 785,270 937,564 888,777
OPERATING 443,891 322,833 423,842 369,208 598,772
Total Expenses 1,115,762 1,102,032 1,209,112 1,306,772 1,487,549 20 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
City Manager’s Office
Department Description
Working under the Council-Manager form of government, the City Manager supervises Department Heads and oversees all city operations, budgets, and policies. The City Manager’s Office provides information and recommendations to the City Council, implements the vision and policies of the City Council, directs the delivery of municipal services, oversees the completion of the City Council Goals & Priorities, capital projects, legislative affairs, community outreach and engagement, and Housing and Homeless Services.

Department Organization
City Manager
Assistant City Manager
Deputy City Manager
Executive Assistant
Housing & Homeless Services Manager
Management Analyst
21 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Position Listing*
*Note: The Economic Development Manager and Senior Management Analyst positions have been moved to the Development Services Department. The Economic Development Manager is also being reclassified as a Deputy Director of Economic Development (see Development Services section).

Department Functions
• Implements the City Council’s Strategic Goals & Priorities. • Oversees the general day-to-day operations of the organization and ensures citywide policy and program implementation.
• Provides operational oversight of the City’s legislative affairs, community outreach, engagement, and public information activities, and Housing and Homeless Services. 2023-2024 Accomplishments
• Implemented and adopted the City of Manteca Cannabis Program. • Filled vacant director positions including Chief of Police, Finance Director, and Human Resources Director. • Brought three Cannabis Community Benefit Agreements for adoption. • State of the City 2024.
• Began the disposition process (complying with the Surplus Land Act) of certain city-owned properties in preparation for marketing and promoting these properties to national retailers at tradeshows and through a targeted marketing efforts.
• Distributed a retail and entertainment survey to the community seeking feedback on the retailers and entertainment uses most desired by the Manteca community and used the survey results as a guide for business attraction efforts.
• Provided the community with educational workshops to learn more about the City’s response to homelessness and how to support.

Approved Proposed Increase
FY 2023-24 FTE's FY 2024-25 FTE's (Decrease)
Office of the City Manager
Assistant City Manager 1 1 0
City Manager 1 1 0
Deputy City Manager 1 1 0
Economic Development Manager 1 0 -1
Executive Assist to City Manager 1 1 0
Housing & Homeless Serv Manager 1 1 0
Management Analyst 1 1 0
Senior Management Analyst 1 0 -1
Office of the City Manager Total 8 6 -2
Department
22 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
2024-2025 New Goals & Priorities
• Develop plan for updating City infrastructure and facilities. • Bring three Cannabis Community Benefit Agreements to Council for adoption. • Develop a Homeless Action Plan (HAP) outlining long term goals and priorities that includes community buy-in and best practices.
• Develop a scope of work and find a service provider for 555 Industrial Park Drive and release RFQ for progressive design-build for the Low Barrier Navigation Center planned for 682 Main Street. • Establish 555 Industrial Park Drive as a fully mobile/operational site with dormitories and services. • Implement an affordable housing strategy.
• Seek funding for the Navigation Center construction and ongoing operations. • Continue to work with local officials, lobbyists, city council and community partners on homelessness initiatives and opportunities.
• Continue Sales Tax Measure education.
• General Tax Measure on 2024 ballot.
• Continue to make mental and physical health a priority for all City staff.

Department Expenses*
*Note: The Economic Development Manager and Senior Management Analyst positions have been moved to the Development Services Department. The Economic Development Manager is also being reclassified as a Deputy Director of Economic Development (see Development Services section).

City Manager FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 1,293,382 1,391,188 1,647,216 2,005,802 1,607,889 OPERATING 410,581 506,828 2,582,983 4,615,473 3,512,580 CAPITAL 43,170 557,702 67,556 19,000,000 0
Total Expenses 1,747,133 2,455,718 4,297,755 25,621,275 5,120,469 23 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Development Services Department
Department Description
The Development Services Department is comprised of the Building Safety, Planning and Economic Development Divisions (new in FY 2024-25). The purpose of the Development Services Department is to ensure the orderly physical development of the community by upholding the goals and policies of the City’s General Plan through the issuance of land use entitlements and building permits for improvements and development of private property, the support of existing business and attracting new development and investment into the community.

Department Organization
Director of
Development
Services
Admin Assistant
III
Deputy Director
(Building)
Permit Center Manager Technicians
Senior Plan Check
Engineer / Building
Plans Examiner
Building Inspectors
Deputy Director
(Planning) Senior, Associate, and
Assistant Planners Technician
Deputy Director
(Economic
Development)
Senior Management
Analyst
24 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Position Listing
Department Functions
• Delivering core services and programs including current and advanced planning projects • Reviewing plans and applications for compliance with state and local regulations • Issuing building permits and performing inspections
• Managing the City Council appointed Planning Commission • Supporting existing businesses and attracting new development and investment into the community 2023-2024 Accomplishments
• Selected and funded a consultant to create the Downtown Specific Plan. 2024-2025 New Goals & Priorities
• Begin process for comprehensive Zoning Code update.
• Implement new permitting software.
• Evaluate and propose a Fiber and Wireless Ready Construction Policy. • Evaluate and propose a Dig Once Policy.
• Establish a process to obtain customer satisfaction feedback and enhance communications with customers.

Approved Proposed Increase
FY 2023-24 FTE's FY 2024-25 FTE's (Decrease)
Development Services
Administrative Assistant III 1 1 0
Assistant Planner 1 1 0
Associate Planner 3 3 0
Building Inspector 2 2 0
Deputy Director of DS - Building 1 1 0
Deputy Director of DS - Economic Development 0 1 1
Deputy Director of DS - Planning 1 1 0
Development Services Technician 5 5 0
Director of Development Services 1 1 0
Permit Center Manager 1 1 0
Senior Building Inspector 1 1 0
Senior Management Analyst 0 1 1
Senior Plan Check Engineer 1 1 0
Senior Planner 1 1 0
Senior Plans Examiner 1 1 0
Development Services Total 20 22 2
Department
25 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
• Receive majority voter approval from downtown Manteca property owners for the creation of a formal Downtown Manteca Special Assessment Property Based Improvement District (PBID) and begin the process of creating formal non-profit organization to manage the new Property Improvement District in Downtown Manteca.
• Market and promote the FEZ for development opportunities that increase tourism, improve the quality of life for Manteca residents, and generate tax revenue for the City. • Finalize Fiber Master Plan.
• Complete FEZ Master Plan update.
• Revisit Economic Strategic Plan and develop a work plan for staff. • Select and fund a consultant to create the Downtown Specific Plan. • Complete the Climate Action Plan update.
• In conjunction with the City Attorney’s Office, adopt Digital Billboard Policy and/or applicable City ordinance.

Department Expenses
Development Services FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 3,603,789 3,426,444 3,010,405 3,415,817 4,029,499 OPERATING 1,942,160 1,777,095 1,761,921 3,423,557 3,540,818 CAPITAL 113,686 92,585 - - -
DEBT SERVICE - - 70,020 - -
Total Expenses 5,659,635 5,296,124 4,842,346 6,839,374 7,570,317 26 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Engineering
Department Description
The Engineering Department oversees planning, design, and construction of infrastructure projects related to traffic and transportation, water treatment and distribution, wastewater collection and treatment, storm water control and drainage. It administersthe subdivision review process, participates in site plan review, and manages Capital Improvement Projects. The Department’s vision is to work together collaboratively with the community, City Council, and City Management to engineer a better tomorrow for the City of Manteca.

Departmental Goals include:
• Managing the City’s infrastructure to ensure high quality development and capital projects, promote safety and public health, and improve quality of life.
• Providing quality customer service and information to internal and external customers. • Safeguarding the City’s resources by effectively managing expenditures while providing efficient and responsible engineering services.
27 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Organization
Department Position Listing
Engineering
Director
Deputy Director
(Infrastructure)
Senior Engineer
(Water)
Assosciate
Engineer
Assistant Engineer
Senior Engineer
(Sewer/Storm)
Associate
Engineer
Assistant
Engineers
Senior Engineer
(Transportation)
Assistant Engineer
Sr. Engineering
Tech
Deputy Director
(Development)
Senior Engineer
(Development)
Assistant Engineer
Engineering
Technicians
Senior
Construction
Inspector
Construction
Inspectors II
Associate
Engineer
Assistant Engineer
Engineering
Technician
Management
Analyst
Administrative
Assistant III
Approved Proposed Increase
FY 2023-24 FTE's FY 2024-25 FTE's (Decrease)
Engineering
Administrative Analyst 1 0 -1
Administrative Assistant III 1 1 0
Assistant Engineer 6 6 0
Associate Engineer 3 3 0
Construction Inspector II 2 2 0
Deputy Director of Engineering 2 2 0
Director of Engineering 1 1 0
Engineering Technician I 2 2 0
Management Analyst 0 1 1
Senior Construction Inspector 1 1 0
Senior Engineer 4 4 0
Senior Engineering Technician 1 1 0
Engineering Total 24 24 0
Department
28 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Functions
City’s Infrastructure
Engineering oversees planning, design, and construction for new traffic and transportation, the improvement of water treatment and distribution, wastewater collection and treatment, drainage and storm water control, as well as other infrastructure projects. As a part of this process, Engineering oversees infrastructure master plans, rate studies, and pursues grant funding opportunities for use on City projects.

Public Infrastructure Installed by Developers
Engineering coordinates development projects with both Development Services and Public Works. As a part of this process, the department oversees development fees and funding programs, manages encroachment permits, traffic control and transportation permits, reviews development entitlements and conditions of approval, tentative and final maps, improvement plans, development improvement agreements, and the inspection of development projects.

Traffic Engineering
Engineering assesses and designs solutions for traffic, transportation, and transit issues, administers the City’s Traffic Calming program, leads the City’s Traffic Solutions Committee, and serves on other regional traffic committees, and coordinates with Caltrans for an integrated approach to City streets and freeway systems.

General Engineering Support
The Engineering Department provides public information, responds to public inquiries, assists with questions regarding the City’s engineering standards, coordinates with utility companies, and provides engineering assistance upon request.
2023 – 2024 Accomplishments
• TCP Well 29 Water Treatment – completed design & started construction. • Storm Drain Zone 36/39 project – completed design.
2024 – 2025 Goals & Priorities
• State Route 120/McKinley Interchange Project.
• Water/Wastewater Master Plans & Rate Studies, outreach, and education. • WQCF interim capacity improvements (Projects 2-7).
• WQCF unfunded interim capacity improvements.
• PFIP update for sewer, water, storm, and transportation. • Storm Drain Zone 36/39 design, environmental, permitting, and construction. • Citywide Cure-In-Place-Pipe Liner project.
• Pavement Maintenance.
• Well 29 TCP mitigation.
• Nile Garden School Well 30 Water Supply Project.
29 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
• Airport Way/ State Route 120 DDI Project Study Report; Environmental Document. • Main Street/ State Route 120 DDI Project Study Report; Environmental Document. • State Route 99/120 Improvement Project Phase 1A – partnership with Caltrans. • French Camp Outlet Canal Capacity Analysis and recommended improvements projects. • Highway Safety Improvement Program federally funded projects: 1) Citywide Traffic Signals, 2) Traffic Sign Improvements, 3) Main Street Improvement Design and Construction, 4) Yosemite Avenue Improvement Design and Construction.
• Potential Capital Improvement Projects – Pavement Restoration: Airport Way widening (Wawona Street to Drain 5 south of Golf Course); Spreckels Avenue (Moffat Boulevard to Yosemite Avenue); Wawona Street (Union Road to Locust Avenue); Mission Ridge Drive (Tahoe Street to Vanderbilt Court); Woodward Avenue (Main Street to Pillsbury Road); Yosemite Avenue (Airport Way west to Railroad tracks). • Louise Avenue (Main Street to Highway 99).
• Lathrop Road (Union Road to Highway 99).
• Evaluate staff spacing needs in Engineering Department. • Seek funding opportunities: Infrastructure Investment & Jobs Act; Federal Build Back Better; Urban Communities Drought Relief Grant; Clean California Local Grant.

Department Expenses
*NOTE: Construction-related capital is not captured in the table above.

Engineering FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 1,243,975 2,474,575 3,232,136 4,518,194 5,002,203 OPERATING - 563,102 841,770 2,432,675 1,049,281
CAPITAL OUTLAY - - 741,466 910,120 300,000
Total Expenses 1,243,975 3,037,677 5,134,558 13,041,784 6,351,484 30 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Finance
Department Description
The Finance Department provides strategic financial leadership and fiscal support to the City. This department is responsible for the City’s annual budget process, financial planning (including debt management, long-term financial planning, special tax and fee administration), the annual financial audit and Annual Comprehensive Financial Report (ACFR), other financial reporting, general ledger accounting, accounts payable, accounts receivable/miscellaneous billing, revenue management (including business licensing and utility billing), cash receipts, and treasury management. The department goals are:
• Develop and implement effective and efficient financial planning, reporting, and accounting systems. • Provide quality customer service to internal and external customers. • Safeguard the City’s fiscal resources.
• Foster a sense of trust and transparency with the community, the Council, and City Management.

Department Organization

Finance
Director
Accounting Deputy
Director
Accounting
Manager
Accountants
Accounting
Technicians
Budget Budget
Manager
Budget
Analysts
Revenue Revenue
Manager
Accounting
Technicians
Customer Service
Representatives
Administrative
Assistant II
31 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Position Listing
Department Activities
Budgeting and Financial Planning
Coordinates preparation of the annual budget, and is responsible for ongoing budget administration, reporting, and fiscal management. Calculates the annual appropriations limit and provides budgetary support to City leadership. Assists with the financial management of grants, reporting, and projections. Coordinates with accounting on the establishment of purchasing policies and procedures. Leads and participates in longterm financial planning initiatives such as financial forecasts, debt/bond issuances, fee studies and updates, and establishing new taxes and fees. This division also assists in the administration of special taxes and fees.

Accounting
Prepares the annual comprehensive financial report (ACFR); leads and coordinates annual and special audits; reviews the preparation of the annual State Controller's Reports; issues interim financial reports, maintains the general ledger system and chart of accounts, performs bank reconciliations and reports; establishes accounting, cash management, and purchasing policies, systems and practices; coordinates cooperative purchasing opportunities and reviews contract documents for compliance with City purchasing policies.

Receives and processes the City's accounts payables and issues timely vendor payments, files annual reports required by regulatory agencies, and adheres to established payables procedures; maintains vendor files; produce and file year-end reports and maintaining vendor relationships. Coordinates and prepares daily deposits, cash reconciliations, and reports.

Revenue
Records the receipt of all revenues received by the City including utility billing, delinquencies, business licenses, and miscellaneous accounts receivable. Monitors and pursues delinquent accounts. Provides customer service for utility services which include starting and stopping services, cart change-outs, and complying with legislative bills regarding utilities.
32 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Treasury
Manages and overseesthe City'sinvestment portfolio in accordance with adopted policies and plans, including preparing cash flow projections, identifying appropriate investment vehicles and timeframes, and allocating interest earnings among funds in accordance with generally accepted accounting principles; administers the City's banking services contracts; coordinates project financings and administers debt service obligations in accordance with bond covenants.
2023-2024 Accomplishments
• Completed Fiscal Year 2020-2021 Audit & Annual Comprehensive Financial Report (ACFR). • Completed Fiscal Year 2021-2022 Audit & Annual Comprehensive Financial Report (ACFR). 2024-2025 Goals & Priorities
• Complete Fiscal Year 2022-2023 Audit & Annual Comprehensive Financial Report (ACFR). • Complete Fiscal Year 2023-2024 Audit & Annual Comprehensive Financial Report (ACFR). • Fill vacancies in vital positions.
• Monitor Fund Balances.
• Evaluate Finance Department policies and procedures.
• Address pension and other post-employment benefits (OPEB) analysis and solutions. • Launch ClearGov fiscal transparency application.

Department Expenses
Finance FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 2,258,170 2,717,625 2,672,355 3,047,297 3,115,141 OPERATING 1,194,978 1,129,393 1,278,747 865,213 1,656,909 CAPITAL - - - 5,000 5,000
DEBT SERVICE - - 23,500 - -
Total Expenses 3,453,148 3,847,018 3,974,602 3,917,510 4,777,050 33 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fire
Department Description
The Fire Department is responsible for protecting the lives and property of the citizens of Manteca. As a fullservice fire department, it provides fire protection, emergency medical care, hazardous materials response, community risk reduction, water rescue, and emergency operations preparations and oversight. The three primary department functions are Administration, Operations and Prevention.

Department Organization
Fire Chief
Assistant
Fire Chief
Battalion
Chief Captain Engineer Fire Fighter Reserve Firefighter Fire
Marshal
Admin
Assistant
Fire
Inspectors
Executive
Assistant
34 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Position Listing
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
Fire Department
Administrative Assistant I 1 1 0
Assistant Fire Chief 1 1 0
Battalion Chief - Measure M 3 3 0
Executive Assist Public Safety 1 1 0
Fire Captain 12 12 0
Fire Captain - Measure M 3 3 0
Fire Chief 1 1 0
Fire Inspector II 2 2 0
Fire Marshall 1 1 0
Firefighter 6 6 0
Firefighter - Measure M 9 9 0
Firefighter Engineer 12 12 0
Firefighter Engineer-Measure M 3 3 0
Fire Total 55 55 0
Department Functions
• Administration is responsible for the day-to-day administration of the activities and regulations of the Manteca Fire Department. The responsibilities include budget preparation and control, purchasing, personnel management, employee health and safety, record keeping, facilities management, information and press releases, and clerical management. Administration provides for and manages several important functions of the Department including department wide training, cost-recovery, grant writing, and maximizing the department’s volunteer programs.
• Prevention actively reduces the likelihood of fire, burns, and environmental emergencies, and mitigates the potential severity of events that do occur. Safety and prevention is accomplished through plan review, inspection of buildings and premises, monitoring and regulating the storage handling and use of hazardous materials, preparing and revising laws and codes, public education, fire investigation, and the enforcement of all fire and life safety related regulations.
• Operations is responsible for the most traditional elements of the Department’s mission by managing the emergency response component and associated resources of the Fire Department. This Division provides for a constant state of readiness and provides 24-hour emergency response to a variety of emergencies including, but not limited to, fires, medical, vehicle accidents, hazardous materials, and public assistance.

Personnel resources include 45 full-time firefighters (including Fire Captains) as well as a cadre of Reserve Firefighters. Other vital resources essential to the emergency response component of the department include vehicles and equipment, communications and dispatch, and many other support functions. For example, the Operations Division’s functions also include implementation of fire prevention practices such as hazard abatement, pre-fire planning, and public education. Similarly, when not engaged in emergency response, operational personnel provide logistical support in the areas of facility preservation, communication equipment maintenance, and apparatus upkeep and repair. 35 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
2023-2024 Accomplishments
• Secured additional office space for Fire Prevention Division: Rebuilding city classroom at Fire Station 1. (relocation of Fire Prevention to the existing small classroom inside fire station). • Purchased Prevention vehicle.
• Instituted a comprehensive Firefighter Wellness Program. 2024-2025 Goals & Priorities
• Complete overhaul of Fire Department communications infrastructure. • Purchase two (2) type 1 Fire Engines (up from 1 Engine requested in FY22) at approximately $1.2 million each with potential funding from AFG Grant.
• Equipment for the new Aerial Tiller Truck.
• Apply for more grants (SAFER & AFG Grant).
• Hire 1 Administrative Captain (pending on obtaining funding). • Hire 9 personnel to staff second company at Station 2. Funding from Measure M, tax measure, grants. • Acquire land for Fire Station 6. Funding sought through partnerships, General Fund, Public Facility Fee.

Department Expenses
Fire Department FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 14,030,233 15,523,591 15,469,550 14,947,619 15,422,211 OPERATING 1,368,143 1,506,627 1,781,523 2,694,978 2,623,801 CAPITAL 1,102,705 2,132,738 142,635 2,415,121 -
DEBT SERVICE 129,835 - - - -
TRANSFERS OUT TO - - 250,070 - -
Total Expenses 16,630,916 19,162,956 17,643,778 20,057,718 18,046,012 36 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Human Resources
Department Description
The Human Resources Department (HR) houses Human Resources, Payroll, and Risk Management Divisions.

The Human Resources Division ensures qualified individuals are recruited to fill vacant positions, trained to successfully perform the functions of the job, and retained by providing a healthy work/life balance while offering development opportunities for future growth. These functions are important to assist the community and provide critical services to the residents of Manteca. In support of this program, the HR team is responsible for administering the City’s personnel information system, salary and compensation programs, employee benefits administration, recruitment and selection, employee and labor relations, training and development, policy development, classification, and compensation, as well as equal employment opportunities. The Division provides consultation and advice to leaders, supervisors and front-line employees regarding Human Resources issues including performance management, corrective actions, workforce planning, as well as interpretation of policies and collective bargaining agreements (MOUs).

The Payroll Division is responsible for the salary and benefits administration throughout the City in support of all employees (full-time and part-time), councilmembers, and commissioners.

The Risk Management Division is responsible for supporting a safe work environment for employees and a safe City for community members and visitors. The Division administers safety training and OSHA-mandated programs, workers’ compensation, and liability insurance programs, as well as responds to community and employee safety concerns. Our goal is to minimize accidents and the adverse effects of unpredictable events. 37 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Organization
Department Position Listing
Department Functions
Employee and Labor Relations
Provide employees and leaders with work-related issue resolution through consultation, advice, performance management and training. Work to resolve issues regarding changes in labor laws, collective bargaining, and grievance processes. It also encompasses oversight of performance evaluations and ongoing review and maintenance of personnel rules, regulations, policies and procedures.

Recruitment and Selection
Creation and management of job advertisements, administration of the online recruitment system, coordination with all departments for recruitment, testing and candidate selection.

Human
Resources
Director
Human
Resources
Manager
Payroll
Technicians
Human
Resources
Analyst
Risk Analyst
Human
Resources
Technicians
Administrative
Assistant II
Approved Proposed Increase
FY 2023-24 FTE's FY 2024-25 FTE's (Decrease)
Human Resources
Administrative Assistant I 1 1 0
Human Resources Analyst 1 1 0
Human Resources Director 1 1 0
Human Resources Manager 1 1 0
Human Resources Technician 2 2 0
Payroll Technician 2 2 0
Risk Analyst 1 1 0
Senior Payroll Technician 1 1 0
Human Resources Total 10 10 0
Department
38 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Benefits Administration
Oversight of medical, dental, vision and retirement benefits, including supplemental retirement, deferred compensation and 401(a) programs. Adherence to and the appropriate application of the Family Medical Leave Act (FMLA), California Family Rights Act (CFRA) and disability administration.

Payroll Administration
Ensure City staff, council members and commissioners are paid according to approved salary schedules, collective bargaining agreements and City pay periods.

Training and Development
Direct Citywide employee training to meet recommended, statutory, and regulatory requirements through the use of Employment Risk Management Authority (ERMA) and training via the interagency consortium.

Workers Compensation
Process and advise on employee injury claims and recommend adjustment or other action. Promote opportunities that encourage employees’ return to work while minimizing time lost.

Liability Claims Administration
Review and process general liability claims against the City and recommend action. Actively participate in Municipal Pooling Authority to ensure that insurance provisions provide adequate resources to cover losses without unduly burdening the City’s finances.

Safety Training
Maintain a City-wide safety program inclusive of all OSHA and state required training. Training is recommended and/or mandated by program and discipline and may be required on an annual, bi-annual, or other periodic basis.

Classification and Compensation
Oversee and maintain the City’s compensation plan and job classification system.

Americans with Disabilities Act (ADA) Compliance and Review Provide accessibility options for all of our services to all of our community members and visitors Citywide.

Coronavirus (COVID-19) Response, Prevention and Mitigation Recognizing the COVID-19 pandemic health crisis, communicate ever changing local guidance to employees while reinforcing and recommending proper protocols for a safe and healthy workplace. 2023-2024 Accomplishments
• Implemented the internship program.
• Hosted an Annual Health and Safety Fair.
• Completed Payroll/HR merger.
• Completed Labor Negotiations.
39 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
• Worked with Public Safety to conduct interactive safety trainings. o Active Shooter Training
o Great Shake Out
2024-2025 Goals & Priorities
• ADA Transition Plan
• Work in conjunction with Public Works to update IIPP (Injury Illness Prevention Program). • Provide safety specific training in an effort to reduce work womp injuries. • Host Annual Health & Safet Fair.
• Finalize and implement updated Rules and Regulations. • Host job fairs.
• Conduct “stay” interviews.
• Assure Compliance with all Labor, OSHA, and Employment Regulations. • Finalize and implement updated Administrative Rules and Regulations, and Personnel Policies. • Implement employee development training opportunities. • Encourage and support employee engagement.

Department Expenses
Human Resources FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 791,157 1,003,542 1,042,492 1,452,972 1,648,992 OPERATING 3,985,326 4,795,548 5,621,518 8,620,574 7,788,443 Total Expenses 4,776,484 5,799,090 6,664,010 10,073,546 9,437,435 40 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Information Technology & Innovation
Department Description
The Department of Information Technology (IT) and Innovation is dedicated to providing the highest level of customer service for the City, its staff, and ultimately, its citizens through teamwork, collaborative leadership, and conscientious innovation. The department, comprised of the Operations and Applications divisions, is responsible for providing technical support and reliable infrastructure, strengthening security, protecting City assets, and ensuring the efficient and effective management of the City’s technology resources. IT and Innovation staff are customer-focused and committed to improving the quality of workflow and services for employees, as well as the quality of life throughout the City for its citizens. The department’s overarching goals are the following:
• Support City Council goals and department objectives through conscientious technology and innovation. • Continuously improve efficiency of internal business processes • Foster citywide transparency
• Investigate and deploy new technologies.
• Provide the highest level of customer service.
41 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Organization
Department Position Listing
Department Activities
Operations
• Provide reliable networking infrastructure and support for City staff. • Manage City telecommunications systems.
• Provide helpdesk and technology project support.
• Provide high-level data security, confidentiality, and integrity. • Provide high availability and recovery of City systems. • Provide appropriate hardware, software, networking, and communications infrastructure. • Provide hardware, software, and connectivity support for Public Safety Director of
Information
Technology &
Innovation
Admin
Assistant
IT Ops
Manager
Systems Engineer
IT Analyst
Lead IT Specialist
IT Specialists
IT Apps
Manager
Applications
Engineer
GIS Analyst
GIS Specialist II
GIS Tech I
Approved Proposed Increase
FY 2023-24 FTE's FY 2024-25 FTE's (Decrease)
Information Technology & Innovation
Administrative Assistant II 1 1 0
Director of IT & Innovation 1 1 0
GIS Specialist II 1 1 0
GIS Technician I 1 1 0
IT Analyst 1 1 0
IT Applications Engineer 1 1 0
IT Applications Manager 1 1 0
IT Operations Manager 1 1 0
IT Specialist 2 2 0
IT Systems Engineer I/II 1 1 0
Lead IT Specialist 1 1 0
Senior IT Systems Engineer 0 1 1
Information Technology & Innovation Total 12 13 1
Department
42 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Applications
• Manage Geographic Information Systems (GIS)
• Develop, manage, and maintain enterprise applications. • Manage internal/external City websites.
• Manage and support citywide databases.
• Assess and manage citywide implementation of new software applications. • Manage software/system upgrades.
• Assist with Public Safety software support.
2023-2024 Accomplishments
• Updated Security Policy and implemented cybersecurity training schedule. • Implemented new spam and threat protection for email services. • Implemented high availability internet connections.
2024-2025 Goals & Priorities
• Implement new Disaster Recovery (DR) plan.
• Add redundancy to Department of Justice (DOJ)/California Law Enforcement Telecommunications System (CLETS) connection.
• Implement dual power-supply schedule for switches, including end-of-life. Phase I: Replace single-power supply switches that are currently end-of-life with dual-power supply switches. Phase 2: As remaining single-power supply switches reach end-of-life, replace them with dual-power supply switches, per Grand Jury findings recommendation.
• Implement Accela permitting system.
• Secure additional IT staffing.
• Upgrade City Hall campus and remote site fiber.
43 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Expenses
Information Technology FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 1,258,139 1,546,411 1,946,549 2,140,433 2,145,244 OPERATING 2,259,781 2,530,229 3,188,593 3,110,992 3,544,525 CAPITAL - 48,499 106,895 790,004 200,000
DEBT SERVICE (6,539) - 252,156 - -
Total Expenses 3,511,381 4,125,138 5,494,193 6,041,429 5,889,769 44 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Police

Department Description
The Police Department serves the community while protecting the rights of all persons. The Police Department is responsible for maintaining public order and safety, enforcing the law, and preventing, detecting, and investigating criminal activities. Officers patrol assigned areas and monitor activities to protect people and property. The Police Department has a variety of specialized units designed to support the overall operations and mission of the Department in serving our community. Some of the Department goals are:
• Enhance crime suppression efforts.
• Use technology to promote more efficient operations and service to the community. • Increase community input and outreach.
• Have beat/sector policing ownership strategy.
• Collaborate on shared initiatives with other City of Manteca departments and the community.

Department Organization
Chief
Services Captain Lieutenants
Sergeants Officers Community
Service Ofc
Crime
Analyst
Animal
Services
Animal Services
Supervisor
Animal
Services Ofc
Kennel
Assistant
Dispatch Dispatch
Supervisor Dispatchers
Code
Enforcement
C. E.

Supervisor C. E. Officers
Records Records
Supervisor
Records
Clerks
Property
Officer
Operations Captain Lieutenants Sergeants Officers
Community
Service Ofc
Booking
Executive Officer
Assistant
45 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Position Listing
Department Functions
Patrol
Patrol consists of officers assigned to work specific areas in the city for handling calls for service, deterring and detecting criminal activity, proactive patrol and enforcement, and focusing on addressing crime trends. The Community Resource Officers, School Resource Officers, and Community Service Officers assist Patrol operations.

Approved Proposed Increase
FY 2023-24 FTE's FY 2024-25 FTE's (Decrease)
Police Department
Administrative Assistant I 1 1 0
Animal Services Officer 3 3 0
Animal Services Supervisor 1 1 0
Booking Officer 2 2 0
Code Enforcement Officer 1 1 0
Code Enforcement Supervisor 1 1 0
Community Service Officer I 1 1 0
Community Service Officer II 4 4 0
Crime Analyst 1 1 0
Executive Assist Public Safety 1 1 0
Police Captain 2 2 0
Police Chief 1 1 0
Police Lieutenant 2 2 0
Police Officer 45 47 2
Police Officer - Measure M 18 18 0
Police Officer Trainee 1 1 0
Police Records Clerk I 1 1 0
Police Records Clerk II 4 4 0
Police Records Clerk Supervisor 1 1 0
Police Sergeant 8 8 0
Police Sergeant - Measure M 2 2 0
Property & Evidence Officer 1 1 0
Public Safety Dispatch Superviso 1 1 0
Public Safety Dispatcher I 1 1 0
Public Safety Dispatcher II 11 11 0
Police Total 115 117 2
Department
46 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Investigations
In-depth investigations are conducted by Detectives and the Street Crimes Unit (SCU) who comprise the Investigations Unit. The Detectives Unit investigates general crimes which range from property crimes to crimes against persons. SCU is comprised of both narcotics investigators and gang investigators. SCU investigates quality of life issues that impact Manteca and they work special events along with supporting Detectives in their work as needed. The Organized Retail Crime Detective, Delta Regional Auto Theft Taskforce Detective, and AB109 Taskforce Detective are also part of the Investigations Unit.

Specialized Units
The police department has a variety of specialized units that are utilized for specific functions and needs. These specialty units include SWAT, Traffic Unit, Hostage Negotiations Team, Bomb Squad (EOD), UAS (Unmanned Aerial Systems) Unit, Mobile Field Force, Bicycle Patrol Unit, and Canine Unit. Code Enforcement, Animal Services, Records, Property/Evidence, and volunteers (SHARPs, Chaplains, and Explorers) all do work that is essential in the successful operation of the police department.

Communications Center
The police communications center is staffed with Public Safety Dispatchers who are responsible for answering all 9-1-1 calls, non-emergency calls, outside agency transfers, and all Manteca police radio traffic 24/7. The Dispatchers perform a variety of tasks which include records checks, confirm warrants, and are a resource for officers in the field.

Community Outreach
Building an effective partnership between the police department and those in our community are essential to the success of public safety. Various outreach programs and events assist in the goal of public safety and law enforcement being a shared responsibility between our department and the community. 2023-2024 Accomplishments
• Changed Patrol schedule to a “Team Concept.”
• Implemented new Records Management System to replace Tyler-New World • Cordico App for First Responders
• Developed mental and physical wellness in the workplace culture of the Police Department. • New approved positions
o (2) two police officers for Patrol.
o (1) Animal Services Officer
o (1) Administrative Assistant I
47 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
2024-2025 Goals & Priorities
• Continue to seek federal and state funds to provide equipment and manpower at little or no cost to the city.
• Complete Strategic Plan for Police Department.
• Continue to provide timely response to all requests for police service. • New position requests by budgetary request, Measure M, COPS grant, sales tax measure:
o FTE (6) six police officers
➢ (2) two for Patrol – funded through COPS grant, Measure M. ➢ (2) two for SCU – General Fund
➢ (1) one ORC – General Fund
➢ (1) one Detective – General Fund
o FTE Community Service Officer (Traffic) – General Fund, red light camera revenue. o FTE Dispatcher – General Fund
o FTE Records Clerk – General Fund
• Maintain a proactive zero-tolerance approach to gang and drug enforcement. • Continue to build relationships in the community through community-oriented policing, community involvement and outreach.

Department Expenses
Police Department FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 20,566,707 24,086,139 24,712,844 25,325,664 25,752,745 OPERATING 1,784,660 2,346,437 2,783,570 4,220,479 4,971,593 CAPITAL 795,264 694,235 666,426 2,184,203 510,000
Total Expenses 23,146,631 27,126,811 28,162,840 31,730,346 31,234,338 48 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Public Works
Department Description
The Public Works Department is a full-service department comprised of five different divisions. These divisions are:
• Administration
• Operations and Maintenance
• Transit
• Solid Waste
• Water Resources
The Public Works Department is committed to continuance of extensive operational efforts, employee development, and the innovative use of technology. The department remains devoted to ensuring essential services meet and exceed regulatory requirements while providing high-quality customer service to both internal and external customers.

Technology-driven public outreach and education, such as the Government Outreach Portal (GO app), provide a pathway for residents to report infrastructure deficiencies such as potholes, water leaks, streetlights, sidewalks, and more. Residents currently have the option to call, email, and interact with Public Works on social media. 49 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Organization
Department Position Listing
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
Public Works - Administration
Administrative Assistant II 1 1 0
Deputy Director of M & O 1 1 0
Management Analyst 1 1 0
Public Works Director 1 1 0
Public Works - Administration Total 4 4 0
Public Works - Facilities
Custodian I 2 2 0
Custodian II 2 2 0
Custodian Lead 1 1 0
Facilities Maintenance Engineer I 2 2 0
Facilities Maintenance Manager 1 1 0
Senior Facilities Maintenance Engineer 1 1 0
Public Works - Facilities Total 9 9 0
Public Works Director
Management Analyst
Deputy Director
Operations &
Maintenance
Facilities, Streets, Parks,
Golf, Planning &
Development
Admin.

Assistant
Deputy Director
Water Resources
Water, Sewer, and
Maintenance
Admin.

Assistant
Deputy Director
Solid Waste
Residential, Commercial,
Fleet & Corporation Yard
Admin.

Assistant
Transit Manager Analyst Contractor /
Operator
50 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Public Works - Fleet
Administrative Assistant III 1 1 0
Fleet Maintenance Manager 1 1 0
Parts Inventory Specialist 1 1 0
Vehicle Equipment Tech Lead 2 2 0
Vehicle Equipment Technician I 1 1 0
Vehicle Equipment Technician II 2 2 0
Public Works - Fleet Total 8 8 0
Public Works - Parks
Administrative Assistant III 1 1 0
Equipment Mechanic I 1 1 0
Equipment Mechanic II 1 1 0
Golf Course Supervisor 1 1 0
Landscape Maintenance Supervisor 1 1 0
Parks Planning & Development Manager 1 1 0
Parks/Golf Maintenance Lead Worker 0 2 2
Parks/Golf Maintenance Supervisor 1 1 0
Parks/Golf Maintenance Manager 1 1 0
Parks/Golf Maintenance Tech 4 4 0
Parks/Golf Maintenance Worker I 18 20 2
Parks/Golf Maintenance Worker III 2 1 -1
Senior Landscape Technician 1 1 0
Urban Forestry Maintenance Technician 2 2 0
Public Works - Parks Total 35 38 3
Public Works - Sewer
Administrative Assistant III 1 1 0
Environmental Compliance Inspect 1 1 0
Instrument Tech Electrician 2 2 0
Laboratory Supervisor 1 1 0
Laboratory Technician I 1 1 0
Laboratory Technician II 2 2 0
Laboratory Technician Lead 1 1 0
Maintenance Planner/Scheduler 1 1 0
SCADA Engineer 1 0 -1
Senior Instrument Technician 1 1 0
Utilities Mechanic 5 5 0
Wastewater Collect Syst Supervisor 1 1 0
Wastewater Collections Worker Lead 1 1 0
Wastewater Maintenance Supervisor 1 1 0
51 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Wastewater Maintenance Worker I 7 7 0
Wastewater Maintenance Worker III 2 2 0
Wastewater Operations Manager 1 1 0
Wastewater Operations Supervisor 1 1 0
Wastewater Plant Maintenance Tech Lead 1 1 0
Wastewater Plant Operator II 1 1 0
Wastewater Plant Operator III 7 7 0
Water Resources Coordinator 1 1 0
Water Resources Regulation Manager 1 1 0
Public Works - Sewer Total 42 41 -1
Public Works - Solid Waste
Administrative Assistant III 1 1 0
Customer Service Representative 3 3 0
Deputy Director Waste Management 1 1 0
Solid Waste Compliance Specialist 1 1 0
Solid Waste Equip Operator I 13 13 0
Solid Waste Equip Operator II 7 7 0
Solid Waste Equip Operator III 16 16 0
Solid Waste Manager 1 1 0
Solid Waste Supervisor 1 1 0
Solid Waste Utility Worker 1 1 0
Solid Waste Worker Lead 3 3 0
Public Works - Solid Waste Total 48 48 0
Public Works - Streets
Street Maintenance Equip Op I 5 5 0
Street Maintenance Equip Op II 4 4 0
Street Maintenance Equip Op III 2 2 0
Street Maintenance Manager 1 1 0
Street Maintenance Worker Lead 2 2 0
Traffic Sign & Marking Specialist 1 1 0
Public Works - Streets Total 15 15 0
Public Works - Water
Administrative Assistant III 1 1 0
Deputy Director Water Resources 1 1 0
Meter Reader I 2 2 0
Water Distribution Operator II 2 2 0
Water Distribution Operator III 8 8 0
Water Distribution Supervisor 1 1 0
Water Meter Services Supervisor 1 1 0
52 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Water Regulation Compliance Spec I 1 1 0
Water Regulatory Coordinator 1 1 0
Water System Maintenance Worker I 4 4 0
Water System Maintenance Worker III 1 1 0
Water Treatment Oper Supervisor 1 1 0
Water Treatment Operator 2 2 0
Well Mechanic I 2 2 0
Public Works - Water Total 28 28 0
Transit
Administrative Analyst 1 1 0
Public Works Manager Transit 1 1 0
Transit Total 2 2 0
Division Functions
The Public Works Department is comprised of many different divisions; Facilities Maintenance, Fleet Maintenance, Parks/Urban Forest, Park Planning and Projects, Solid Waste, Streets, Storm, Transit, Wastewater, and Water. Each division strives to provide expert, quality services to our customers and work proactively to respond to the needs and concerns of our community.

Facilities Maintenance
Preserves and improves the assets and operational effectiveness of City facilities. Provides necessary technical trades and support services for all City departments including preventive maintenance, emergency services, ongoing repairs, energy conservation, Capital Improvements, and custodial services seven days a week.

Fleet Maintenance Division
Performs comprehensive maintenance and repair of City vehicles and equipment and provides immediate response and expedited repair of critical equipment, with heavy emphasis on the Police, Fire, and Solid Waste fleet. The division maintains and repairs approximately 450 city vehicles and other mechanical assets.

Parks / Urban Forest Division
Dedicated to park beautification and maintenance including playground inspections, graffiti removal, hardscape maintenance, sports field upkeep, irrigation management, and pest control for over 600 acres of neighborhood and community parks, the Tidewater Bikeway, Skate Park, swimming pool, and the 112-acre Golf Course. Onstaff mechanics repair small and large equipment including facility repairs, welding, fabricating, fence, and gate repairs.

Park Planning and Projects Division
Designs, plans, inspects, and manages projects related to Manteca parks, (both new and existing developments), and other city departments including interdepartmental coordination with capital projects budget preparation. 53 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Solid Waste Division
Focuses on effective and efficient solid waste removal and diversion while providing the highest quality service to Manteca’s ever-growing community. Staff frequently participate in school recycling presentations and offers free Community Clean-Up and Shredding events.

Street Maintenance Division
Maintains and repairs curbs, curb ramps, gutters, sidewalks, pavement, markings, and roadways. Makes and installs street signs and street legends. Operates and maintains streetlights and traffic signals in Manteca in coordination with contracted vendor.

Storm Division
Maintains storm lines and pump stations by keeping them clean and in good repair, ensuring storm water flows freely to the outlets to prevent localized street flooding. Outreach coordinators educate the public on water quality and conservation techniques. Education includes information on biodegradable and phosphate free products and the impact on the environment.

Transit Division
Utilizing federal funding, this division provides Fixed Route service and Dial-A-Ride programs. Provides Outreach programs to encourage youth ridership and inform the community of the available mobility options. Uses Intelligent Technology System such as Automatic Vehicle Location (AVL), Automated Passenger Count (APC), and Automatic Voice Annunciation (AVA) to alert riders of bus schedules. Transit staff oversees the Transit Center and rental of the facility. Transit’s Event Hall hosts a multitude of events, from private events to City training.

Wastewater Division
Applies operational and administrative techniques and methods to the City’s wastewater collection, treatment, and disposal systems to ensure compliance. The State-Certified in-house laboratory performs sampling and analysis in support of City services. Biogas, created as a by-product in the anaerobic digestion of sewage sludge, is collected, cleaned, and compressed into renewable compressed natural gas, which is used to fuel City and general public vehicles.

Water Division
Provides adequate water supply, treated to required standards, for consumption, irrigation, industry, recreation, and firefighting needs. Measures water consumption by customers for accurate calculation of water bills.

Maintain proper operation of the distribution system and its components to provide uninterrupted water flow with minimal water leakage.

As a whole, the Public Works Department remains committed to continuance of extensive planning efforts, employee development, and the innovative use of technology. The department remains committed to ensuring essential services meet and exceed regulatory requirements while providing high-quality customer service to both internal and external customers.

Technology-driven public outreach and education, such as the Government Outreach Portal, provide a pathway for residents to report infrastructure deficiencies such as potholes, water leaks, streetlights, sidewalks, and more to staff. Residents currently have the option to call, email, and interact with Public Works on social media. 54 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
2023-2024 Accomplishments
• Implemented new Solid Waste rates.
• Completed Bar Screen Construction Project at Water Quality Control Facility. • Deployed commercial food waste and food recovery programs. • Started up and programed optimization of Glycerin System. 2024-2025 Goals and Priorities
• Water/Wastewater Master Plans & Rate Studies, outreach, and education. • Continue to upgrade and renovate aging city facilities that include buildings, parks, public spaces, subject to available funding.
• Implement increased level of golf course maintenance utilizing the updated fees. • Perform large scale asphalt repair on key roadways.
• Continue conversion of small fossil fuel engines to electric. • Replacement of aging and non-compliant equipment to increase efficiency and productivity. • Implement weekly collection of trash, recycling, and organics. • Locate and acquire property for Manteca’s Transit Bus Facility Yard. • Continue working with San Joaquin Regional Rail Commission (SJRRC) to complete design plans for the Parking Lot Expansion Project at the transit facility in anticipation of ACE. • Implement automated meter reading infrastructure and software. • Install Smart Lids on sanitary sewer maintenance holes to prevent sanitary sewer overflow. • Lighting at Woodward Park basketball area.
• Design for splash pad at Woodward Park.
• Procurement and implement use of new thermoplastic machine and trailer. • Conduct quarterly clean-up events.
• Overhaul Solid Waste safety program to include updated protocols, Standard Operating Procedures (SOPs), training materials, and resources.
• Negotiate and execute more favorable contracts for tipping (disposal) fees of recycling, organic, and flood waste.
• Complete 2024 Federal Transit Administration (FTA) review to ensure compliance with all federal regulations.
• Create new routes and/or modify existing routes to service more area(s) within City Limits. • Transit Center upgrades; carpet and flooring, cameras, lighting, repair of solar panels, and other enhancements.
• Water Master Plan/Fee increase communitywide education and outreach. • Reduce the amount of annual water loss through advanced metering analytics, hydrant check valves, recording of quantity of water flushed for water quality purposes, and ensure meter accuracy. • Maintain minimum of 40 PSI at all times throughout the water distribution system. • Reduce energy consumption through infrastructure improvements and gains in operational efficiency. • Increase reliability of critical infrastructure to ensure continuance of operations. • Continue to improve and upgrade storm pumps and pump stations. • Procure and install battery backup systems for traffic signals. • Purchase 1st Zero Emission Vehicle for Dial-A-Ride (DAR) service and install supporting infrastructure. 55 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Expenses
*NOTE: Construction-related capital is not captured in the table above.

Public Works FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 19,973,686 23,724,929 23,457,302 27,138,319 27,552,989 OPERATING 35,250,771 34,519,026 39,366,362 56,374,618 56,792,761 CAPITAL OUTLAY 499,933 850,102 492,360 3,317,776 855,500 DEBT SERVICE 3,034,902 2,761,011 2,580,093 6,033,267 5,265,441 Total Expenses 59,252,503 62,298,225 66,344,075 100,108,868 90,466,691 56 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Recreation & Community Services
Department Description
The Recreation and Community Services Department's mission is to enhance the lives of residents of all ages through diverse recreational activities. Its core functions encompass recreation services, senior services, organizing special events and community outreach initiatives, and managing library services.

Department Organization
Recreation Manager
Recreation Supervisor
Recreation Coordinator
1400-HR Staff
Part Time Staff
Recreation Supervisor
Recreation Coordinator
Customer Service Rep
1400-HR Staff
Part Time Office Staff
Part Time Staff
Administrative Assistant III
57 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Position Listing
Department Functions
Recreation Services
Plans, executes, and assesses a diverse range of activities aimed at enhancing the lives of youth, teenagers, and adults within our community. This includes organizing youth and adult sports leagues, preschool programs, day camps for youth, enrichment programs, aquatics programs including swim lessons, dedicated teen programs, and cultural arts events. Additionally, responsible for promoting these programs and services through various channels such as brochures, social media platforms, news releases, presentations, and acting as a liaison with the community.

Oversees the administration of recreation and park facilities, including scheduling and coordination with Manteca Unified School District (MUSD), nonprofit organizations, sports groups, private parties, and managing parks maintenance. Cultivates and manages partnerships and facility-use agreements with strategic partners, including the BMX Track, Golf Course Clubhouse, Tennis Center, Poet Laureate Program, Mobile Food Truck Program, MUSD, concessionaires, local nonprofits, and vendors.

Furthermore, provides administrative support to various commissions and committees, including the Recreation and Parks Commission, Youth Advisory Commission, Senior Advisory Committee, Mayor's Committee on the Arts, and Friends of Manteca Parks and Recreation Foundation.

Senior Services
Manages the day-to-day operations of the Manteca Senior Center, offering a variety of programs tailored to seniors in leisure, education, and social services. Responsibilities encompass overseeing the Senior Center's facility, supervising both paid and volunteer staff, planning and coordinating programs, conducting needs assessments, handling marketing and budgeting tasks, fundraising efforts, and coordinating facility usage.

Program offerings range from Trips-n-Tours, health and fitness classes, craft sessions, special events, dances, drop-in activities, and nutrition programs to fundraisers, volunteer opportunities, educational workshops, social service assistance such as paralegal and tax preparation aid, as well as information and referral services.

Special Events/Community Outreach
Plans and orchestrates major special events for the City while fostering partnerships with community non-profits for various collaborative initiatives. Manages volunteer coordination, facility usage, and maintains close 58 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
collaboration with advisory groups and community partners. Takes the lead in organizing, staffing, and executing citywide events such as the Independence Day Celebration and Fireworks, Park-A-Palooza, Halloween Trunk-orTreat, Social Dances, National Night Out, Specialty Dances, Movies in the Park, Food Truck Events, Swing For Youth Golf Tournament, Holiday Tree-Lighting, Christmas at the Center, For Kids’ Sake Community Breakfast, Water Safety Day, Father-Daughter Dances, Mother-Son Dances, Music on Maple, as well as overseeing grand openings, dedications, and various community engagement activities.

Library Services
The Manteca branch of the San Joaquin County Library System operates through joint funding from the City of Manteca, the City of Stockton, and San Joaquin County. Its primary mission is to curate, categorize, and interpret materials across various formats to cater to the diverse needs of the community. Serving as a hub for connecting people and ideas, the Manteca Library offers resources for residents of all ages to explore educational, civic, business, and personal interests. It is structured to accommodate individuals ranging from preschoolers to senior citizens, spanning various educational backgrounds and socio-economic statuses, as well as diverse cultural and ethnic groups including English-speaking, non-English-speaking, and multilingual communities. Core functions encompass material acquisition, cataloging, lending across multiple formats, and provision of comprehensive reference materials covering a broad spectrum of subjects. 2023-2024 Accomplishments
• Created new and enhanced existing community events.
• Expanded departments multi-media and increased social media presence. • Established easier accessibility to the department’s information and resources. 2024-2025 Goals & Priorities
• Seek additional community partnerships, collaborations, and grant funding. • Update Recreation Services Department Master Plan.
• Establish easier accessibility to the department’s information and resources. • Complete recreation staff reorganization plan – subject to budget process. • Create Capital Improvement Plans (CIPS) for aging recreation facilities including Golf Course Clubhouse, Tennis Center, Northgate Community Park, Lincoln Community Park, and Woodward Community Park. 59 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department Expenses
Recreation & Community Services FY21 Actuals FY22 Actuals FY23 Estimated FY24 Budget FY25 Budget PERSONNEL 3,675,571 2,206,363 1,801,635 1,596,865 1,688,866 OPERATING 3,893,141 2,201,959 1,189,055 1,567,321 1,219,911 CAPITAL 72,246 669,680 317,901 536,532 -
Total Expenses 7,640,958 5,078,002 3,308,591 3,700,718 2,908,777 60 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

FINANCIAL SUMMARIES BY FUND
Fund 100 – General Fund
The General Fund captures all of the general discretionary revenues of the City not specifically levied or collected for other City funds and related expenditures. The general fund accounts for all financial resources which are not accounted for in another fund. Major revenue sources are property taxes, sales taxes, franchise fees, motor vehicle in-lieu fees, and various charges for services provided. Services funded include police, fire, engineering, library, parks maintenance, and administration. 61 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
62 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
63 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
64 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 110 - COVID Relief
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 8,011,226 6,964,189 - -

EXPENDITURES
Personnel - Salaries/Benefits 1,047,037 1,900,400 1,176,500 (732,500) - Operations - 834,402 15,134 3,484,614 -
Capital - 387,435 1,004,373 5,725,516 -
Total Expenditures 1,047,037 3,122,236 2,196,007 8,477,630 - Surplus/(Deficit) 6,964,189 3,841,953 (2,196,007) (8,477,630) - Available Fund Balance 6,964,189 10,806,142 8,610,135 132,505 132,505 Commentary
COVID Relief Fund: Established to account for funds provided by the American Rescue Plan Act of 2021 and other federal funding used in the mitigation of and recovery from the COVID-19 Pandemic.

Since Fiscal Year 2020-21, activity in Fund 110 - COVID Relief has been associated with the federal grant funding for the American Rescue Plan Act (ARPA) and CARES Act. Current staff recently discovered that ARPA funds were over-obligated. Projects with alternative funding sources were identified and adjusted accordingly in the current Fiscal Year 2023-24 to alleviate the negative fund balance: Fire Prevention Vehicle (project 24010) for 95k moved to Funds 530/540; (2) Unmarked Vehicles (project 24020) for 110k was moved to General Fund; Citywide Roof & HVAC Repairs (project 24027) for 885k was moved to General Fund; and Mini Street Sweeper (project 24031) was moved to General Fund. Further review found the Fire Prevention Vehicle (project 24010), the (2) Unmarked Vehicles (project 24020), and the Mini Street Sweeper (project 24031) project costs were expensed outside of ARPA, so only the Citywide Roof & HVAC (project 24027) needed to be captured in current Fiscal Year 2023-24 projected year-end budget. Moving these projects leaves a small surplus in ARPA; staff is actively discussing the use of the surplus. Unspent capital budgets will roll to the fiscal year.

Solar Lighting at Civic Center (project 24095) is requesting a name change to Lighting at Center Street Tennis Courts; no fiscal impact.
65 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
66 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 120 - Fire Grants
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues - 239,459 250,070 115,000 -

EXPENDITURES
Personnel - Salaries/Benefits 266,170 320,399 116,074 - - Operations - 3,091 - 15,000 -
Total Expenditures 266,170 323,491 116,074 15,000 -
Surplus/(Deficit) (266,170) (84,031) 133,996 100,000 -
Available Fund Balance (354,077) (438,109) (304,113) (204,113) (204,113) Commentary
Public Safety Grants: These funds account for grants received from the U.S. Department of Justice and FEMA (or related federal agencies) for various Public Safety hiring programs. Grants typically run for three years. Once grant funding cycles expire, the City is responsible for making a concerted effort to continue funding the positions through other means.

Due to the cyclical nature of grant funding, funds are programmed only so far as the funding is authorized and approved (expiration, renewal, et al). This fund is awaiting FEMA reimbursement to help reduce the current negative fund balance. If denied, the General Fund will be used to offset the negative balance. Additional fire grants have been applied for and pending approval. 67 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 126 - Navigation Center
FY23 Estimated FY24 Budget FY25 Proposed

REVENUES
Total Revenues 16,153,352 3,055,355 -

EXPENDITURES
Capital - 19,000,000 -
Total Expenditures - 19,000,000 -
Surplus/(Deficit) 16,153,352 (15,944,645) -
Available Fund Balance 15,916,181 (28,464) (28,464)
Commentary
Navigation Center: Established to account for the financing and construction activities associated with the regional low barrier emergency homeless shelter. Financing is provided by local, State and Federal grants.

This fund was established in FY23 to reflect emphasis on transparency and accountability on the Navigation Center project. Temporary modular dorms are installed and operating, offering temporary housing for unsheltered individuals. The City is working with a vendor to release a Request for Qualifications (RFQ) this summer for the Navigation Center, which will have approximately 283 beds and offer physical, mental health, and transitional programming. The National Environmental Policy Act (NEPA), which is required before using federal funding for the construction, has been completed.

Unused grant budgets roll to the next fiscal year. The project spending from Fund 126 is likely to be less than 19 million, alleviating the negative fund balance. 68 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 140 - CDBG
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 114,194 746,199 437,661 428,428 408,428

EXPENDITURES
Operations 152,156 28,890 444,523 408,428 408,428
Capital 43,170 500,151 66,467 - -
Total Expenditures 195,326 529,042 510,989 408,428 408,428 Surplus/(Deficit) (81,132) 217,158 (73,328) 20,000 -
Available Fund Balance (210,471) 6,687 (66,641) (46,641) (46,641) Commentary
Community Development Block Grant: Established to account for projects financed by Federal Housing and Urban Development Department grants through San Joaquin County.

City of Manteca is a pass-through for this county grant, which can be used for a wide variety of community development activities that benefit low-income Manteca residents. Unused grant funds will roll to the next fiscal year. Unclaimed reimbursement revenues (beyond what is shown above) is anticipated in the future to alleviate the negative fund balance. 69 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 150 - Police Grants
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 169,236 131,143 349,060 880,622 -

EXPENDITURES
Personnel - Salaries/Benefits 26,469 106,201 66,228 241,945 83,333 Operations 33,619 139,490 28,766 97,586 -
Capital - - 161,755 139,281 -
Total Expenditures 60,088 245,691 256,749 478,812 83,333 Surplus/(Deficit) 109,148 (114,548) 92,311 401,810 (83,333) Available Fund Balance 128,807 14,259 106,571 508,381 425,048 Commentary
Public Safety Grants: These funds account for grants received from the U.S. Department of Justice and FEMA (or related federal agencies) for various Public Safety hiring programs. Grants typically run for three years. Once grant cycles expire, the City is responsible for making a concerted effort to continue funding the positions through other means. To date, the City’s General Fund, Public Safety Sales Tax Fund and Public Safety Endowment Fund has taken over funding at the expiration of the hiring grants.

Due to the cyclical nature of grant funding, funds are programmed only so far as the funding is authorized and approved (expiration, renewal, et al). New federal COPS grant funding was received in Fiscal Year 2024-25 and will be used to partially cover the costs of two new patrol officers. Unspent grant budgets will roll to the next fiscal year with an increasing contribution to public safety personnel.
70 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 155 - Asset Seizure
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 195,107 100,314 14,115 50,000 -

EXPENDITURES
Operations 20,274 36,492 9,584 132,274 18,850
Capital 99,539 224,147 11,145 26,000 -
Total Expenditures 119,812 260,639 20,729 158,274 18,850 Surplus/(Deficit) 75,294 (160,324) (6,614) (108,274) (18,850) Available Fund Balance 305,272 144,948 138,334 30,060 11,210 Commentary
Asset Seizure: Established to account for the receiving and spending of the deposited proceeds associated with Police asset seizure activities (both federal and state).

This account allows for amendments based on activity, meaning transactions or adjustments can be made to reflect changes in the status of seized assets based on court orders or settlements allowing for proper management and tracking throughout the legal process. Due to the unpredictable nature of asset seizure funding, funds are programmed only so far as the available fund balance in the coming fiscal year. The FY25 budget in operations is to offset the cost of worn out communication kits and rifle-mounted lights for the SWAT team. 71 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 160 - Supplemental Law Enforcement Grants
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 207,446 204,127 232,647 200,000 53,325

EXPENDITURES
Operations - - 17,301 195,100 53,325
Capital - 318,862 11,694 252,196 -
Total Expenditures - 318,862 28,996 447,296 53,325
Surplus/(Deficit) 207,446 (114,736) 203,652 (247,296) - Available Fund Balance 450,501 335,765 539,417 292,121 292,121 Commentary
Supplemental Law Enforcement Grants: This fund accounts for funding received from specific state appropriations for local public safety services under the Citizens Option for Public Safety (COPS) Program. These funds, along with those identified above are used to purchase technologically advanced equipment to increase the department’s efficiency and effectiveness.

Due to the cyclical nature of grant funding, funds are programmed only so far as the funding is authorized and approved (expiration, renewal, et al). There is one-time funding in FY25 operations to help offset expenses for department uniform rebranding for Explorers, SHARPS, Police Chaplains and Reserve Officers. Unused grant budgets roll to the next fiscal year. 72 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
73 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 250 - Development Mitigation
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 1,477,246 1,018,439 577,810 1,253,500 443,000

EXPENDITURES
Operations 105,816 - - - -
Capital 101,900 309 273,539 263,816 -
Total Expenditures 207,716 309 273,539 263,816 -
Surplus/(Deficit) 1,269,531 1,018,130 304,271 989,684 443,000 Available Fund Balance 8,611,109 9,629,240 9,933,511 10,923,195 11,366,195 Commentary
Development Mitigation: Established to account for the collection and use of the City’s development agreement fees established by the City Council and included in various development agreements.

Types of fees collected include those for Public Facilities, Development Services, and Recreation Amenities.

Staff is actively discussing potential uses of the available fund balance, including a possible Sidewalk Repair program.
74 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 260 - Major Equipment Purchase Fee
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 392,566 330,882 363,534 - 252,000

EXPENDITURES
Capital - 551,772 - - -
Debt Service 118,542 - - - -
Total Expenditures 118,542 551,772 - - -
Surplus/(Deficit) 274,024 (220,890) 363,534 - 252,000
Available Fund Balance 1,128,506 907,615 1,271,149 1,271,149 1,523,149 Commentary
Major Equipment Purchase: Established to account for financing of major equipment utilized by City departments. Financing is provided by specific fees imposed on new development.

The available fund balance has been strategically growing over time so it can be used to for large purchases in future years.
75 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 280 - LMD
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 1,335,394 1,332,762 1,382,767 1,473,413 1,478,459

EXPENDITURES
Personnel - Salaries/Benefits - - 29,238 91,779 45,452
Operations 1,188,445 1,251,513 1,212,871 1,513,778 1,567,326 Capital 25,746 3,248 171,144 237,332 -
Total Expenditures 1,214,191 1,254,761 1,413,252 1,842,889 1,612,778 Surplus/(Deficit) 121,204 78,001 (30,485) (369,476) (134,319) Available Fund Balance 1,429,461 1,507,462 1,476,977 1,107,501 973,182 Commentary
Assessment Districts: Established to account for the financing of lighting and landscape maintenance districts (LMD) formed pursuant to the Landscaping and Lighting Act of 1972 and benefit assessment districts (BAD) formed pursuant to the Benefit Assessment Act of 1982.

Through collaboration and coordination between staff and consultants with expertise in special districts, identified parcels are proportionately levied for the special benefit received to help offset the costs to maintain, operate and service the improvements within each district. 76 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 320 - Measure M
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 8,698,484 10,073,888 10,292,730 10,605,800 10,228,497

EXPENDITURES
Personnel - Salaries/Benefits 8,200,115 9,496,505 9,704,317 9,773,741 9,937,850 Operations 95,970 186,793 186,016 212,721 204,358
Capital 331,430 - 1,600 267,204 -
Total Expenditures 8,627,515 9,683,297 9,891,933 10,253,666 10,142,208 Surplus/(Deficit) 70,969 390,591 400,797 352,134 86,289 Available Fund Balance 4,986,128 5,376,718 5,777,515 6,129,649 6,215,938 Commentary
Public Safety Sales Tax: In November 2006, Manteca approved Measure M – A Public Safety Sales Tax.

This fund has been established to track the ½-cent sales tax the city receives to fund additional Public Safety Police and Fire personnel. A Council-approved public oversight committee evaluates the expenditure plan to ensure the City adheres to the ordinance.

There is a reserve requirement of 25%, equating to approximately 2.5 million for Fiscal Year 2024-25.

This leaves approximately 3.6 million in additional fund balance in Fiscal Year 2024-25 available to use towards personnel expenditures, including the cost of two additional new patrol officers, partially covered through the COPS grant. One new patrol officer is proposed to be added in Fiscal Year 2025- 26 and another is proposed to be added in Fiscal Year 2026-27 using Measure M funding. 77 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 340 - Development Services
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 7,388,491 8,953,380 6,761,744 5,778,500 6,650,000

EXPENDITURES
Personnel - Salaries/Benefits 3,195,967 3,336,298 3,010,405 3,415,817 4,029,499 Operations 2,093,229 1,894,930 1,892,929 3,680,157 3,891,818 Capital 79,446 58,725 - 2,573,271 -
Debt Service - - 70,020 - -
Total Expenditures 5,368,642 5,289,952 4,973,354 9,669,245 7,921,317 Surplus/(Deficit) 2,019,849 3,663,427 1,788,390 (3,890,745) (1,271,317) Available Fund Balance 11,751,738 11,873,533 13,661,923 9,771,178 8,499,861 Commentary
Development Services Fund: Established to account for the collection and use of the City’s development services and building related fees and associated development services activities.

This fund was split into two departments (340-Development Services and 810-Engineering) and small clean up items are still being made. Increase to personnel (1) reclass of Economic Development Manager to Deputy Director of Economic Development and (2) equity adjustments for Deputy Director of Planning and Deputy Director of Building. Operations budget is in line with Fiscal Year 2023- 24 taking inflation into account along with additional funds needed for economic development staff moving from under City Manager's Office (General Fund) to Development Services (Fund 340).

Unspent capital will roll into the next fiscal year. Although there is a deficit of 3.8 million for FY24, it is anticipated that actuals will come in way under. Operating costs for professional services have, in the past, been overbudgeted; adjustments were made for Fiscal Year 2024-25 to figures based on past trends and actuals. Although a deficit is projected for Fiscal Year 2024-25, the projected available fund balance is greater than 100% of total expenditures, well above the 50% reserve requirement, making it acceptable to draw down on reserves if a deficit occurs. 78 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 350 - Innovation and Technology
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 68,762 92,272 111,293 201,200 100,000

EXPENDITURES
Operations - - - 202,400 -
Total Expenditures - - - 202,400 -
Surplus/(Deficit) 68,762 92,272 111,293 (1,200) 100,000 Available Fund Balance 68,762 171,034 282,327 281,127 381,127 Commentary
Innovation and Technology: Established to account for all funding received from lease revenue from cellular towers and other technology projects for use in economic development.

Staff is actively discussing the use of the projected available fund balance. 79 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 420 - Gas Tax/Street Improvement
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 3,506,486 3,697,726 2,286,937 2,346,109 2,435,457

EXPENDITURES
Personnel - Salaries/Benefits 1,131,745 1,270,045 1,315,552 1,796,219 1,804,282 Operations 815,496 995,582 1,212,890 1,693,108 1,775,386 Capital 725,800 1,441,162 12 (604,800) -
Total Expenditures 2,673,041 3,706,789 2,528,453 2,884,527 3,579,668 Surplus/(Deficit) 833,445 (9,063) (241,516) (538,418) (1,144,211) Transfer out to New Fund 425 - - (3,833,526) - -
Available Fund Balance 6,030,496 6,021,433 1,946,391 1,407,973 263,762 Commentary
State Gasoline Tax (Gas Tax): Established to account for the construction and maintenance of the street system within Manteca and financed by the City’s share of the state gasoline taxes.

Funding for Fund 420 (Gas Tax/Street Improvement) was split into Fund 420 (Gas Tax) and Fund 425 (SB1) in Fiscal Year 2022-23.
80 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues - - 1,938,477 2,104,730 2,272,678

EXPENDITURES
Capital - - 48,094 4,407,514 3,710,000
Total Expenditures - - 48,094 4,407,514 3,710,000
Surplus/(Deficit) - - 1,890,383 (2,302,784) (1,437,322) - 3,833,526 - -
Available Fund Balance - - 5,723,909 3,421,125 1,983,803 Commentary
Fund 425 - Gas Tax/Street Improvement SB1
Transfer In from Fund 420
Senate Bill 1 (Local Streets and Roads): Established to account for the construction and maintenance of the street system within Manteca and financed by the City’s share of the state gasoline taxes associated with Senate Bill 1.

This is a new fund created by the split of Gas Tax/Street Improvement (Fund 420) at the recommendation of auditors. New project appropriations are requested for 2024 Pavement Maintenance (project 24110) for 2 million and Lathrop Road Pavement Improvement (project 24111) for 1.36 million (also funded through Fund 430). There is also funding requested for a Road Safety Barrier Wall in the amount of 350k. In addition, 2024 Pavement Maintenance (project 24110) in the amount of 500k and 2023 Annual Preventative Maintenance (project 23036) for 2 million have been moved from Fund 420 to Fund 425.
81 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 430 - RTIF
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 2,687,147 2,757,844 2,523,609 2,889,000 2,395,000

EXPENDITURES
Operations 672,009 24,206 8,371 - -
Capital 15,883 25,494 3,356,762 563,788 2,640,000
Total Expenditures 687,892 49,700 3,365,133 563,788 2,640,000 Surplus/(Deficit) 1,999,256 2,708,144 (841,524) 2,325,212 (245,000) Available Fund Balance 16,296,582 19,004,726 18,163,203 20,488,415 20,243,415 Commentary
Regional Transportation Impact Fees: Established to account for fees collected from development projects that have an impact upon the Regional Transportation Network. Funds will be used exclusively to construct projects identified in the RTIF Capital Project list. Funds collected locally are part of a regional effort and will be used within the region and City to mitigate traffic congestion.

Additional appropriation of 2.64 million is needed for Lathrop Road Improvement (project 24111); funding is shared with Fund 425.
82 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 440 - Measure K
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 6,303,234 3,841,668 2,120,584 2,439,927 2,150,000

EXPENDITURES
Personnel - Salaries/Benefits 134,918 30,812 421,674 521,843 634,191 Operations 260,139 339,681 34,290 30,791 31,217
Capital 5,289,979 471,748 472,767 12,702,836 36,945
Transfers Out To - - - 202,927 -
Total Expenditures 5,685,035 842,242 928,731 13,458,397 702,353 Surplus/(Deficit) 618,198 2,999,426 1,191,853 (11,018,470) 1,447,647 Available Fund Balance 7,010,967 10,010,393 11,202,246 183,776 1,631,423 Commentary
Measure K: Established to account for the construction and maintenance of the street system within Manteca and financed with a ½-cent sales tax approved by voters in 1990 and levied for that purpose by San Joaquin County. The tax was authorized to be levied and collected for a 20-year period. In November 2006, voters extended the tax for an additional 30 years.

A small additional appropriation is requested for Airport Way Widening (CIP 11027) in the amount of $36,945; phase III of the project will roll to Fiscal Year 20024-25 to properly utilize $4,620,644 in Rule 20A Grant Funding for undergrounding of PG&E utilities along Airport Road. City staff plan to take a stand alone item to Council during Fiscal Year 2024-25. The current Fiscal Year 2023-24 unspent capital budgets will roll to the next fiscal year, including the following projects: Airport Way Widening (project 11027); State Route McKinley Interchange (project 11034); Safe Route to Schools (project 23006); SR120/Airport DDI (project 23031); SR120/Main DDI (project 23032); Austin Road and Comconex Road Resurfacing Project (project 23037); and Louise Road Improvement Project (project 24112). 83 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 460 - TDA Local Transportation
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues (24,764) 682,725 56,837 2,176,023 10,621,193

EXPENDITURES
Personnel - Salaries/Benefits 40,121 40,965 62,720 149,872 415,337 Operations 1,480,553 2,753,510 1,188,971 1,237,169 1,351,883 Capital 180,338 752,443 33,748 6,004,055 1,018,177
Transfers Out To - - - 70,659 -
Total Expenditures 1,701,013 3,546,919 1,285,439 7,461,755 2,785,397 Surplus/(Deficit) (1,725,776) (2,864,193) (1,228,602) (5,285,732) 7,835,796 Available Fund Balance 4,091,583 1,227,390 (1,212) (5,286,944) 2,548,852 Commentary
Local Transportation Fund (Streets): These are the City’s Local Transportation Fund (LTF) and Subsidized Street Projects funds that account for the construction and maintenance of the City’s street system. These projects are funded using the City’s portion of the 1/4-cent of the 6 cents retail sales tax collected statewide for transportation and using state and federal grants.

An additional appropriation for Main Street: Northgate to Alameda(project 20005) is requested in the amount of 1,018,177; funding is shared with Fund 480. New project funding for Manteca Transit Center Upgrades (project 24063) is requested in the amount of 191,181. Unspent capital will roll to the next fiscal year.
84 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 500 - Parks Acquisition & Improvement
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 4,740,752 4,390,793 3,692,112 2,000,000 5,070,000

EXPENDITURES
Operations 251,180 168,325 172,000 203,896 182,675
Capital 1,713,972 97,615 - 342,447 2,379,500
Total Expenditures 1,965,151 265,940 172,000 546,343 2,562,175 Surplus/(Deficit) 2,775,601 4,124,854 3,520,112 1,453,657 2,507,825 Transfer out to New Fund 510 (2,681,518)
Available Fund Balance 9,929,563 14,054,417 14,893,011 16,346,668 18,854,493 Commentary
Park Acquisition and Improvement Fee: Established to account for the construction and maintenance of all City-owned parks. Financing is provided by a special park improvement fee imposed on development.

The Neighborhood Park In-Lieu fee was split away from this fund in Fiscal Year 2022-23 and into new Fund 510. Additional appropriation for Woodward Park Splash Pad and Upgrades (project 24086) is requested for 1.78 million. There are also three new projects moving forward: Morenzone Park Restroom Replacement (302k), Parks & Recreation Master Plan Update & Park Fee Study (250k), and Sports Park Feasibility Study & Pro Forma (50k). Unspent capital will roll to the next fiscal year. Staff is actively discussing the use of the remaining projected available fund balance. 85 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 510 - Neighborhood Park In Lieu Fees
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues - - 1,339,987 - 1,300,000

EXPENDITURES
Capital - - 23,054 - -
Total Expenditures - - 23,054 - -
Surplus/(Deficit) - - 1,316,933 - 1,300,000
Transfer In from Fund 500 - - 2,681,518 - -
Available Fund Balance - - 3,998,451 3,998,451 5,298,451 Commentary
Neighborhood Park in Lieu Fees: Established to account for the acquisition and construction of neighborhood parks. Financing is provided by a special park improvement fee imposed on development.

Activities for this fund prior to Fiscal Year 2022-23 are captured in Fund 500. Staff is actively discussing the use of the projected available fund balance.
86 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 530 - Fire Facilities Fees
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues - - 1,187,095 1,701,000 813,000

EXPENDITURES
Operations - - - - 30,000
Capital - - - 28,690 -
Total Expenditures - - - 28,690 30,000
Surplus/(Deficit) - - 1,187,095 1,672,310 783,000
Transfers In from Fund 540 - - 2,825,290 - -
Available Fund Balance - - 4,012,385 5,684,695 6,467,695 Commentary
Fire Facilities: This fund accounts for the collection of the Fire Sprinkler fee which is dedicated to the planning, development and construction of additional fire stations and to the purchase of related equipment.

This Fund was split away from Fund 540 (Government Facilities Fee) in Fiscal Year 2022-23. Operation costs in Fiscal Year 2024-25 covers the Fire Facilities Fees update. Fire Prevention Vehicle (project 24010) was moved from ARPA to this fund (shares funding with Fund 540) to alleviate an overobligation of ARPA funding. Staff is actively discussing the use of the projected available fund balance.
87 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 540 - Government Facilities Fees
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 6,666,035 6,730,365 5,389,672 5,284,000 3,550,100

EXPENDITURES
Operations 35,453 5,850 - 120,360 -
Capital 1,089,579 657,314 923,850 -
Debt Service 11,294 - - - -
Total Expenditures 1,136,327 663,164 - 1,044,210 -
Surplus/(Deficit) 5,529,709 6,067,201 5,389,672 4,239,790 3,550,100 Transfer out to New Fund 530 - - (2,825,290) - -
Available Fund Balance 23,767,441 29,834,642 32,399,024 36,638,814 40,188,914 Commentary
Government Building: Established to account for the financing and construction activities of the Civic Center expansion and other City facilities. Financing is provided by a government building facilities fee imposed on development.

Fund balances were updated starting in Fiscal Year 2022-23 to account for the Fund split (530/540).

Fire Prevention Vehicle (project 24010) was moved from ARPA to this fund (shares funding with Fund 540) to alleviate an over-obligation of ARPA funding. Staff is actively discussing the use of the projected available fund balance. A fee study and update effort is currently underway, which should aid in these discussions.
88 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 550 - CFD
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 1,252,274 1,358,816 1,859,595 2,339,830

EXPENDITURES
Personnel - Salaries/Benefits - - 26,408 83,227 45,452
Operations 674,917 879,940 936,867 2,035,895 137,780
Capital 7,313 27,787 128,854 916,170 -
Total Expenditures 682,229 907,727 1,092,128 3,035,292 183,232 Surplus/(Deficit) 570,045 451,088 767,467 (695,462) (183,232) Available Fund Balance 2,387,840 2,838,928 3,606,395 2,910,933 2,727,701 Commentary
Assessment Districts: Established to account for the financing of Community Facilities Districts (CFD) formed pursuant to the Mello-Roos Community Facilities Act of 1982.

With assistance from a consultant with expertise in special districts, identified parcels are proportionately levied for the special benefit received to help offset the costs to maintain, operate and service the improvements within each district. Currently, all LMD/CFD maintenance payroll costs are budgeted in the General Fund and then, based on actual timesheets, the General Fund is reimbursed for those costs from the LMD and CFD Funds. This process is currently under review. We are awaiting the levy calculations from the consultant; these figures will be taken to Council after thorough review.
89 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 580 - PFIP Drainage
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 1,085,737 807,491 716,886 945,000 380,000

EXPENDITURES
Operations 468,159 474,412 322,181 338,473 83,747
Capital - - - - 800,000
Debt Service 149,534 83,025 84,685 - -
Total Expenditures 617,694 557,437 406,866 338,473 883,747 Surplus/(Deficit) 468,043 250,054 310,020 606,527 (503,747) Available Fund Balance 8,099,584 8,432,663 8,742,683 9,349,210 8,845,463 Commentary
Public Facilities Implementation Plan: Established to account for the financing and construction for the City’s storm drain systems using development fees collected under the PFIP program.

Some of the projected available fund balance will be utilized to pay obligations toward developments for previous infrastructure accepted by the City, and toward interfund loan obligations. Staff is actively discussing the use of the projected available fund balance. An upcoming update to the PFIP program should help aid in these discussions. Capital budgeting in Fiscal Year 2024- 25 comprises of Storm Water Master Plan & Fee Study (300K) and Storm Drain Zone 36 & 39 Backbone Design (project 20004) for 500K.
90 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 590 - PFIP Transportation
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 9,833,488 9,765,457 8,813,461 10,200,000 9,210,000

EXPENDITURES
Operations 74,835 83,925 92,312 132,616 88,873
Capital 3,412,424 2,750,000 3,248,750 10,745,368 1,693,777 Total Expenditures 3,487,259 2,833,926 3,341,062 10,877,984 1,782,650 Surplus/(Deficit) 6,346,229 6,931,531 5,472,399 (677,984) 7,427,350 Available Fund Balance 17,423,044 24,141,256 29,613,656 28,935,672 36,363,022 Commentary
Public Facilities Implementation Plan: Established to account for the financing and construction for the City’s transportation systems using development fees collected under the PFIP program.

Some of the projected available fund balance will be utilized to pay obligations toward developments for previous infrastructure accepted by the City, and toward interfund loan obligations. Staff is actively discussing the use of the projected available fund balance. An upcoming update to the PFIP program should help aid in these discussions. The 1,693,777 budgeted for Capital in Fiscal Year 2024-25 is for SR120 McKinley Interchange (project 11034); funding is shared with funds 650 and 700.
91 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 610 - Federal Transit Management
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 2,614,310 3,430,702 1,138,259 5,601,271 13,772,148

EXPENDITURES
Personnel - Salaries/Benefits 270,278 286,334 321,100 352,361 373,591 Operations 1,795,788 1,985,989 2,217,079 3,577,263 3,621,510 Capital 548,244 1,158,378 191,997 7,574,157 1,291,181
Total Expenditures 2,614,310 3,430,702 2,730,176 11,503,781 5,286,282 Surplus/(Deficit) - - (1,591,917) (5,902,510) 8,485,866 Available Fund Balance 2,954,920 2,577,564 985,647 (4,916,863) 3,569,003 Commentary
Federal Transit: Established to account for all funding received (federal, state, and local transportation) associated with the formation and operations of the City’s public transit system.

Fund 610 Federal Transit Management budget figures for Fiscal Years 2020-21 and 2021-22 are from former Fund 190 (closed in Fiscal Year 2022-23). This new enterprise fund was created in Fiscal Year 2022-23 at the recommendation of auditors. Additional appropriations include Streets Yard Expansion (project 24076) in the amount of 100k (grant-funded) and Manteca Transit Center Upgrades (project 24063) in the amount of 191,181. There is also a new project moving forward to purchase three (3) Cutaway Buses for 1 million. The delay in prior-year claim reimbursements from the SJCOG is due to the City being behind on its annual financial audits. The estimated grant revenues for Transit TDA/LTF funding in Fiscal Year 2024-25 is 8,482,134 and was not captured in the Fiscal Year 2023-24 budget. 92 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 620 - Golf Course
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 1,724,531 1,664,835 1,728,776 2,521,600 1,476,700

EXPENDITURES
Personnel - Salaries/Benefits 1,023,656 1,148,416 826,096 953,446 807,870 Operations 705,290 607,910 707,826 701,365 806,700
Capital 13,676 28,656 89,102 818,718 40,000
Total Expenditures 1,742,622 1,784,982 1,623,024 2,473,529 1,654,570 Surplus/(Deficit) (18,092) (120,147) 105,752 48,071 (177,870) Available Fund Balance 337,976 437,905 543,656 591,727 413,857 Commentary
There were five (5) new projects proposed for Clubhouse upgrades and improvements that are not moving forward in Fiscal Year 2024-25. It is important to allow revenues to accumulate before proceeding with capital projects to ensure a solid financial foundation. An additional appropriation to Replace Fencing along Crom Street (project 24037) in the amount of 40k was approved so the project can be completed. In order to meet reserve requirements, this fund required a 91,500 subsidy from the General Fund.

Golf Fund: This fund accounts for the operations at the City’s municipal golf course. All activities necessary to provide this service are accounted for in this fund, including course maintenance, equipment purchases, capital improvements and related financing. 93 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 630 - PFIP Sewer
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 1,616,019 1,326,369 795,091 1,564,500 1,170,000

EXPENDITURES
Operations 75,116 373,643 467,218 1,063,382 83,747
Capital 6,564,094 (3,023) 697,879 5,232,599 300,000
Debt Service 187,560 105,457 107,657 - -
Total Expenditures 6,826,771 476,077 1,272,754 6,295,981 383,747 Surplus/(Deficit) (5,210,752) 850,292 (477,663) (4,731,481) 786,253 Available Fund Balance 8,838,347 9,867,255 9,389,592 4,658,111 5,444,364 Commentary
Public Facilities Implementation Plan (PFIP): The Sewer Improvement Fee and Public Facilities Implementation Plan – Sewer funds account for the capital improvements necessary to maintain and expand the system, including sewer main construction and expansion and Plant expansion. These activities are funded through fees imposed on new development.

A portion of the projected available fund balance will be utilized to pay obligations toward developments for previous infrastructure accepted by the City, and toward interfund loan obligations. Staff is actively developing and planning the use of the projected available fund balance.

An upcoming update to the PFIP program could potentially aid in these discussions. The 300k budgeted for Capital in Fiscal Year 2024-25 is for Woodward Sewer Line Phase 1A. There is an estimated 4 million in North Sewer Trunk Zone 22 (CIP 11007), that is anticipated to be closed and unencumbered in Fiscal Year 2023-24. Any unspent capital projects will carryforward to the next fiscal year.
94 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 640 - Sewer O&M
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 20,573,990 18,938,149 20,419,448 19,545,000 19,605,500

EXPENDITURES
Personnel - Salaries/Benefits 6,567,690 5,816,833 6,208,770 7,680,055 7,875,199 Operations 12,084,991 13,092,808 9,607,671 12,967,508 12,653,931 Capital 3,707,961 11,261,651 1,784,006 27,357,595 3,890,000 Debt Service 695,573 666,796 631,944 1,593,718 1,219,986 Transfer Out To 737,057
Total Expenditures 23,056,215 30,838,088 18,232,390 50,335,933 25,639,116 Surplus/(Deficit) (2,482,226) (11,899,939) 2,187,058 (30,790,933) (6,033,616) Available Fund Balance 40,075,429 30,862,808 33,049,866 2,258,933 (3,774,683) Commentary
Sewer Funds: The Sewer Maintenance and Operations fund accounts for the day-to-day operations, including sewer collection and flow to the Wastewater Treatment Plant, treatment at the Plant, billing, collections and system maintenance. These activities are funded through the monthly service fees collected from sewer service customers.

Fiscal Year 2023-24 Capital Budget is anticipated to be underspent by over 7 million due to delays with the Central Sewer CIPP Liner (project 24004); however the funding will be rolled for anticipated use in future fiscal years. The delayed spending and potential savings in other capital projects should result in alleviating the projected negative fund balance in Fiscal Year 2024-25. The largest capital expense in Fiscal Year 2024-25 is a 2.5 million additional appropriation for WQCF Breakroom & Operator Control Room Remodel (project 24047).
95 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 650 - Sewer Improvement
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 5,827,044 7,247,032 5,632,517 6,300,000 4,100,000

EXPENDITURES
Capital 802,848 332 - - 33,832,116
Debt Service 831,019 799,062 761,880 1,692,299 1,297,305 Total Expenditures 1,633,867 799,394 761,880 1,692,299 35,129,421 Surplus/(Deficit) 4,193,177 6,447,638 4,870,637 4,607,701 (31,029,421) Available Fund Balance 17,245,659 22,905,883 27,776,520 32,384,221 1,354,800 Commentary
Sewer Funds: The Sewer Improvement Fee and Public Facilities Implementation Plan – Sewer funds account for the capital improvements necessary to maintain and expand the system, including sewer main construction and expansion and Plant expansion. These activities are funded through fees imposed on new development.

The majority of capital expenditures in Fiscal Year 2024-25 is for projects related to the Phase III expansion of the WQCF.
96 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 660 - Solid Waste
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 14,510,319 16,252,690 16,223,048 15,605,587 25,165,500

EXPENDITURES
Personnel - Salaries/Benefits 5,180,135 6,232,448 6,016,135 6,567,835 6,451,778 Operations 7,862,584 9,467,315 8,955,846 11,501,485 16,405,291 Capital 3,570,248 1,049,443 1,499,332 1,513,743 1,369,052 Total Expenditures 16,612,967 16,749,207 16,471,314 19,583,063 24,226,121 Surplus/(Deficit) (2,102,648) (496,518) (248,266) (3,977,476) 939,379 Available Fund Balance 4,267,816 5,650,067 5,401,801 1,424,325 2,363,704 Commentary
Solid Waste Funds: The Solid Waste Fund accounts for the collection of refuse and recyclables throughout the City. All activities necessary to provide these services are accounted for in this fund, including operations, billing, collections, equipment purchases, capital improvements, and related financing activities.

New solid waste rate went into affect in Fiscal Year 2023-24 and the fund is already seeing positive results. Capital budget includes additional appropriation for Portable Trailer (project 24045) in the amount of 1.04 million, two (2) replacement Solid Waste trucks in the amount of 85k each, and a new Caterpillar Loader for 161k to be used at the recycling center. Unspent capital will roll to the next fiscal year. With the new rate structure, revenues are anticipated to increase in future years to build reserves to the 25% requirement.
97 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 670 - Solid Waste Cost Recovery
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 353,355 409,466 294,472 405,000 410,000

EXPENDITURES
Personnel - Salaries/Benefits - 36,080 36,051 - -
Operations - - 182,362 - -
Capital 428,402 - - - -
Total Expenditures 428,402 36,080 218,413 - -
Surplus/(Deficit) (75,046) 373,386 76,059 405,000 410,000 Available Fund Balance 874,572 1,621,253 1,697,311 2,102,311 2,512,311 Commentary
Solid Waste Funds: The Solid Waste Cost Recovery funds account for the service initiation cost recovery charge for all new residential dwelling units and newly constructed commercial units. All revenue derived from this charge will be used for the acquisition and delivery of containers, equipment and solid waste collection trucks.

Staff is actively discussing the use of the projected available fund balance. 98 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 680 - Water O&M
FY21 Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 39,864,049 20,586,407 12,930,650 13,135,200 13,240,000

EXPENDITURES
Personnel - Salaries/Benefits 4,926,151 4,683,345 4,946,061 6,009,938 6,017,878 Operations 20,226,594 13,116,855 10,027,030 12,715,352 13,194,204 Capital 5,986,658 359,397 339,940 11,363,032 205,500
Debt Service 333,180 332,046 286,610 1,131,867 1,133,325 Transfers Out To 752,557
Total Expenditures 31,472,583 18,491,643 15,599,642 31,972,746 20,550,907 Surplus/(Deficit) 8,391,466 2,094,763 (2,668,992) (18,837,546) (7,310,907) Available Fund Balance 11,468,226 15,700,058 13,031,067 (5,806,479) (13,117,386) Commentary
Water Funds: The Water Maintenance and Operations fund accounts for the day-to-day operations, including water pumping and deliveries, billing, collections and system maintenance. These activities are funded through the monthly service fees collected from water service customers.

Currently, this fund is showing a deficit as service level expenditures have been exceeding revenues over time, which is leading to the funding shortfall. A major factor contributing to the deficit is that current utility rates have not increased for several years. It’s important to note that current one-time expenditures that are encumbered in the water Capital Improvement Program projects may not all be spent by fiscal year-end, and will roll to the next fiscal year.

The Fiscal Year 2023-24 budget for Nile Garden - Well 30 Construction's (project 21034) in the amount of 4.7 million will be moved, upon Council approval, to Fund 690 as the grant revenues for the project of 8,370,523 will be captured in that fund.

Current City staff and consultants are working on a water and wastewater rate study. The comprehensive rate study is essential to help evaluate the long-term financial sustainability for future costs and revenues that consider population growth, water usage patterns, inflations, and future Capital Improvement projects. These rate studies will ensure the City can justify any applicable fee increases to support the City's water infrastructure for scheduled Capital Improvement Program projects.

In the City's Annual Comprehensive Financial Report (ACFR), funds 680 and 690 are combined creating a positive fund balance. It’s important to share this for financial transparency and sustainable financial planning and to ensure City of Manteca is in regulatory compliance with future planned Capital Improvement Program projects.
99 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
100 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 690 - Water Improvement
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 4,273,559 4,885,636 3,816,101 4,995,000 13,370,523

EXPENDITURES
Operations 255,540 584,915 714,645 3,286,632 1,156,291
Capital 787,920 787,920 - - 4,430,000
Debt Service 784,726 749,788 682,231 1,615,383 1,614,825 Total Expenditures 1,828,186 2,122,623 1,396,877 4,902,015 7,201,116 Surplus/(Deficit) 2,445,373 2,763,013 2,419,225 92,985 6,169,407 Available Fund Balance 26,663,674 28,547,333 30,966,558 31,059,543 37,228,950 Commentary
Water Funds: The Water Fee Improvement and Public Facilities Implementation Plan – Water funds account for the capital improvements necessary to maintain and expand the system, including water main construction and rehabilitation and well construction and rehabilitation. These activities are funded through fees imposed on new development.

Two new Capital Improvement Program Projects moving forward in Fiscal Year 2024-25 are a Water Hydro Vacuum Truck (750k) and a Water Meter Testing Bench (80k) for a total of 830k. The reserves include a restricted amount for SSJID of 7.2 million.

It is important to note that current one-time expenditures for current Capital Improvement Program projects are anticipated to be much less than what has been budgeted in Fiscal Year 2023-24, and will roll to the next fiscal year. Grant revenues for Nile Garden - Well 30 Construction (project 21034) in the amount of 8,370,523 is included in Fiscal Year 2024-25 fund 690's budget, along with an additional appropriation of 3.6 million. Upon Council approval, 4.7 million from fund 680's Fiscal Year 2023-24 budget will be moved to fund 690 as the revenues for this project are captured in this fund. 101 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
102 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 700 - PFIP Water
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 3,153,427 3,704,734 2,619,487 3,021,000 4,050,000

EXPENDITURES
Operations 74,879 81,227 144,742 227,081 83,747
Capital 128,611 - - 1,529,049 187,262
Debt Service 53,309 24,837 25,085 - -
Total Expenditures 256,799 106,064 169,827 1,756,130 271,009 Surplus/(Deficit) 2,896,627 3,598,670 2,449,660 1,264,870 3,778,991 Available Fund Balance 11,060,608 14,662,258 17,111,917 18,376,787 22,155,778 Commentary
Water Funds: The Water Fee Improvement and Public Facilities Implementation Plan – Water funds account for the capital improvements necessary to maintain and expand the system, including water main construction and rehabilitation and well construction and rehabilitation. These activities are funded through fees imposed on new development.

Some of the projected available fund balance will be utilized to pay obligations toward developments for previous infrastructure accepted by the City, and toward interfund loan obligations. Staff is actively discussing the use of the projected available fund balance. An upcoming update to the PFIP program should help aid in these discussions. Additional appropriation for SR120 McKinley Interchange (project 11034) in the amount of 187,262 is moving forward; funding is shared with funds 590 and 650.
103 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 810 - Engineering
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Projected
FY25
Proposed

REVENUES
Total Revenues - 6,299 2,049,594 5,455,481 1,951,000

EXPENDITURES
Personnel - Salaries/Benefits - 2,459,155 2,217,026 1,763,112 1,957,778 Operations - 269,899 359,418 236,762 999,281
Capital - - - 50,000
Transfers Out To 345,000
Total Expenditures - 2,729,054 2,576,444 2,344,874 3,007,059 Surplus/(Deficit) - (2,722,755) (526,850) 3,110,607 (1,056,059) Available Fund Balance - 831,518 304,668 1,797,871 741,812 Commentary
Engineering Fund: Established to oversee planning, design, and construction for new capital projects.

Funds 340 (Development Services) and 810 (Engineering) were split in Fiscal Year 2021-22; however small clean up items are being adjusted as they are discovered. Instead of waiting for Fiscal Year 2024- 25, staff spent time analyzing and updating fund 810 to include transfer ins from other funds (Funds 100, 440, 460, 640, and 680) in the current fiscal year to cover their share of Engineering administraton costs. New project funding for a Front Counter for Engineering is moving forward in the amount of 50k.
104 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 820 - Vehicles
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 247,351 87,824 1,361,469 1,434,578 1,027,135

EXPENDITURES
Personnel - Salaries/Benefits - - 412,280 23,000 1,135,682 Operations 171,338 144,626 127,400 1,151,902 1,261,289
Capital 429,643 87,924 87,381 3,144,066 710,000
Total Expenditures 600,981 232,551 627,061 4,318,968 3,106,971 Surplus/(Deficit) (353,630) (144,727) 734,408 (2,884,390) (2,079,836) Available Fund Balance 435,011 434,911 1,169,319 (1,715,071) (3,794,907) Commentary
Vehicle Fund: Originally established to account for the acquisition of new or replacement vehicles for General Fund and non-Enterprise Fund fleet purchases. This fund is transitioning to also account for the maintenance and repair of those vehicles and the management of the City’s fleet. These activities are funded by the user departments (funds) through the payment of a “vehicle/fleet fee” to the Vehicle Fund.

This fund is in need of a proper Internal Service Fund (ISF) plan to ensure adequate revenues are received to fund expenses. A new ISF plan is anticipated during Fiscal Year 2024-25 that will include a strategy to bring the negative fund balance to zero. Personnel costs are increasing due to reallocation of fleet staff. Capital requests totaling 710k for Fiscal Year 2024-25 include (9) replacement vehicles:
six (6) Police vehicles for a total of 510k, a truck with liftgate for Custodial for 45k, a truck for Parks for 75k, and a truck for meter services for 80k.
105 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 830 - Information Technology
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 2,808,968 5,727,585 6,442,703 5,698,000 5,870,826

EXPENDITURES
Personnel - Salaries/Benefits 1,259,368 1,546,411 1,946,549 2,140,433 2,145,244 Operations 2,570,692 2,746,508 3,175,754 3,112,992 3,526,525 Capital 55,449 103,337 150,875 946,446 534,000
Debt Service (6,539) - 252,156 - -
Total Expenditures 3,878,970 4,396,255 5,525,334 6,199,871 6,205,769 Surplus/(Deficit) (1,070,002) 1,331,330 917,369 (501,871) (334,943) Available Fund Balance 221,186 1,803,955 2,721,324 2,219,453 1,884,510 Commentary
Information Technology Fund: Established to account for the acquisition, maintenance, and replacement of information technology equipment and software. This fund also accounts for all personnel expenditures related to information technology and applications. These activities are funded by the user departments (funds) through the payment of a “technology fee” to the Information Technology Fund.

An additional appropriation for Fiber Optic Cabling Citywide (project 22006) is moving forward in the amount of 200k. Five (5) new projects totaling 334k include: Offsite Disaster Recovery Service for 145k, Pickup Truck for 65k (expected to come in under budget), Beyond Trust Privilege Remote Access (PRA) Software for 49k, Radio Switches for Fire for 50k, and WQCF Network Firewall for 25k. The new Internal Service Fund plan will bring the deficit to zero. 106 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 840 - Equipment
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 122,757 (2,216) 2,373 - -

EXPENDITURES
Operations 152,432 106,192 23,049 - 30,000
Capital - 190,000 - - -
Total Expenditures 152,432 296,192 23,049 - 30,000
Surplus/(Deficit) (29,675) (298,407) (20,676) - (30,000) Available Fund Balance 203,034 (5,786) (26,463) (26,463) (56,463) Commentary
Equipment Fund: Established to account for the acquisition of new or replacement of minor capital equipment. These activities are funded by the user departments (funds) through the payment of an “equipment fee” to the Equipment Fund.

This fund is in need of a proper Internal Service Fund (ISF) plan to ensure adequate revenues are received to fund expenses. A new ISF plan is anticipated during Fiscal Year 2024-25 that will include a strategy to bring the negative fund balance to zero.
107 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 860 - Self Insurance / Risk Management
FY21
Actuals
FY22
Actuals
FY23
Estimated
FY24
Budget
FY25
Proposed

REVENUES
Total Revenues 3,476,611 3,639,216 4,985,313 8,776,226 6,281,189

EXPENDITURES
Personnel - Salaries/Benefits 309,203 287,760 429,453 433,062 495,709 Operations 3,158,782 4,342,495 5,370,725 8,297,809 7,502,884 Capital - 42,900 - - -
Transfers Out To - 45,800 - - -
Total Expenditures 3,467,985 4,718,955 5,800,178 8,730,871 7,998,593 Surplus/(Deficit) 8,626 (1,079,739) (814,865) 45,355 (1,717,404) Available Fund Balance 4,790,687 3,750,296 2,935,432 2,980,787 1,263,383 Commentary
Self-insurance / Risk Management Fund: Established to account for the City’s workers’ compensation and liability insurance programs. These activities are funded by the user departments (funds) through the payment of “insurance premiums” to the Self-insurance Funds.

Revenues for Fiscal Year 2024-25 have been reduced from Fiscal Year 2023-24 after discovering FY24 included overcharges to funds for Risk Management services and premiums decreased for FY25. 108 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
5-YEAR FORECASTS
Fund 320 – Measure M
109 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 420 – Gas Tax HUTA
110 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund 425 – Senate Bill 1
111 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

BUDGET AND FISCAL POLICY
The overall goal of the annual budget and financial plan is to align the City’s fiscal resources and deployment of services to the City Council’s goal, needs and priorities. Formal statements of fiscal policies, guidelines, procedures, goals and objectives provide the foundation for achieving this goal.

This section outlines the policies used in guiding the preparation and management of the City’s overall budget.

The following budget and fiscal policies guide the preparation and execution of the annual Budget:
• Financial Plan Purpose and Organization
• Financial Reporting
• Budget Development and Administration
• Appropriation Limitation
• Capital Improvement Management
• Fund Balance and Reserves
• General Revenue Management
• User Fee Cost Recovery Goals
• Enterprise Funds Fees and Rates
• Debt Management
• Debt Capacity
• Investments
• Personnel Management
• Contracting for Services
• Productivity
Financial Plan Purpose and Organization
Financial Plan Objectives
Through its annual financial plan, the City will:
• Identify community needs for essential services.
• Establish policies and goals which define the nature and level of services required. • Identify and organize activities required to provide these services. • Propose objectives for improving the delivery of services. • Identify and appropriate the resources required to deliver services while aligning with polices and goals. • Setting standards to measure and evaluate the following:
o Output of activities
o Accomplishment of objectives
o Expenditure of appropriations
112 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Financial Reporting
Annual Reporting
The City will prepare annual financial statements as follows:
• The City will contract for an annual audit by a qualified independent certified public accountant. The City will strive for an unqualified “clean” auditors’ opinion. • The City will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements of the Government Finance Officers Association’s (GFOA’s) Award for Excellence in the Financial Reporting program.
• The City will strive to issue audited financial statements by December 31.

Financial Activity Reporting
The City’s financial activity will be reported for a variety of funds. Funds are the basic accounting and reporting entities in governmental accounting. The City’s accounting structure will make it possible to:
• Present fairly and with full disclosure the financial position and results of financial operations of the funds of the City in conformity with generally accepted accounting principles and government auditing standards. • Determine and demonstrate compliance with finance-related legal and contractual provisions.

Interim Reporting
The City will prepare and issue timely interim reports on the City’s fiscal status to the Council and staff.

Mid-Year Budget Review
The Council will review progress, near or around mid-fiscal year, since adoption of the plan in preparation for setting goals and objectives for the next planning period. During the Mid-Year Budget Review, the status of major program objectives and priority projects will be reported to the Council who will review and amend appropriations as necessary to achieve these objectives and complete priority projects.

Budget Development and Administration
Definitions
• "Approved Budget" or “Adopted Budget” refers to and encompasses all appropriations and budgeted revenues contained in the Annual Budget. The terms Approved Budget, Annual Budget and Adopted Budget are used interchangeably within this policy.
• The “Amended Budget” is subsequent to the Adopted or Approved Budget and encompasses any adjustments to appropriations or budgeted revenues that occur after adoption of this resolution. • “City Manager" means the City Manager or, if so designated, the Finance Director or the Budget Manager.

Balanced Budget
The Budget is balanced when the total sum of budgeted revenues and budgeted one-time appropriations from reserves equals or exceeds the total amount of the expenditures budgeted. If the total sum of budgeted revenues and budgeted one-time appropriations from reserves exceeds the total amount of expenditures budgeted, then a net contribution to reserves is being budgeted for. If the total sum of budgeted revenues and budgeted one-time appropriations from reserves is less than the total amount of expenditures budgeted, then the result is a budget deficit.
113 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
General vs Restricted Funds
Unlike a household budget, the City relies on two distinctly different types of income or revenue referred to as General and Restricted funds. The City Council determines how to spend General Fund money and the General Fund budget must be balanced each year. Critical services such as Public Safety are funded through the General Fund. Revenues deposited into the General Fund primarily come from Sales Tax, Property Taxes, and Transient Occupancy Taxes.

Other City revenues come from user fees collected for City services such as Garbage and Recycling, Water and Wastewater. Money collected for these services may only be used to provide the service for which they are collected. These are called “restricted funds”. There are several sources for restricted funds that dictate how and where City money can be spent. Restricted funds are primarily collected through taxes, fees, and grants.

These funds are earmarked for a specific purpose or project. For instance, money generated through the Gas Tax and Measure K sales tax can only be used on roadway-related infrastructure and infrastructure maintenance.

Other “special taxes”, such as Mello-Roos or special assessment taxes may appear on the property tax bill. These taxes were voter-approved for a specific area within the City and can only be spent on maintenance, operations, or capital in that area. Developer Impact Fees paid by new private infrastructure development can only be spent on capital projects such as civic buildings, transportation improvements, and parks.

As a general practice for budgeting and use of reserves, restricted funding sources are evaluated and utilized, if eligible, for expenditures to the extent possible before relying on the use of the General Fund. The General Fund is only spent on goods and services when no restricted funding source is available or eligible.

Budget Strategies
To implement the Council’s mission, vision, and goals identified, staff has enlisted the strategies below in making budget decisions:
• Strategic Focus – The City’s financial management should be strategic, reflecting the Council’s and the community’s priorities for service while providing resources that realistically fund routine operations. • Fiscal control and accountability – The City’s financial activities should be fiscally sound and accountable to the City Council through the City Manager.
• Clarity – The City’s financial planning and reporting should be clear and easy to understand so that all participants, the Council, the community, and staff can productively participate in decision making. • Long-term planning – The City’s financial planning should include information regarding the long-term allocation of resources.
• Flexible and cost-effective service delivery – The City’s financial management practices should encourage a mission-driven organization that responds quickly and straightforwardly to community demands. The City’s management should flexibly engage in opportunities to deliver better service, proactively monitor revenues, and cost-effectively manage ongoing operating costs.
114 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Annual Budget and Financial Plan
The City Manager (or designee) will present an annual budget and financial plan and periodic financial information to the City Council stemming from the following areas:
• Actual revenues, expenditures, reserve balances, and fund balances for the prior fiscal year. Total Fund Balance is the difference between assets and liabilities in any given fund as of a given point in time. Available Fund Balance is the portion of the Total Fund Balance that is available to be programmed toward expenditures with proper consideration of projected future revenues. • Estimated revenues, expenditures, reserve balances, and fund balances for the current and following fiscal year.
• Articulated priorities and service levels to be achieved by the organization over the next year. • Long-range financial plans, which will include projected revenues, expenditures, and reserve balances for the next five years.
• Capital Improvement Program for the next five years.

The City's annual budget represents the official financial and organizational plan by which the City’s policies, programs, and resources are implemented for the ensuing fiscal year. It is also a strategic and financial plan of services to be provided to residents.

Budget Development
The budget is prepared by City staff under the direction of the City Manager.

During the winter of every budget year, the Budget Manager provides information to department executives and managers on the financial condition of the City and establishes general parameters for budget submittal.

The Mid-Year Budget Update provided to City Council in February reflects the budgetary status of the City at that point in time.

In January and February, department staff prepare their operating and capital budget requests following the general parameters. The Budget staff reviews each Department’s requests and proposals and then formulates them into a "Proposed Budget." The Proposed Budget is reviewed by the Finance Director and the City Manager before submission to the City Council.

In early June, a presentation is scheduled for the City Council to receive information and public input regarding the Proposed Budget. As early as the first Council meeting in June, the Proposed Budget can be adopted by Council resolution and becomes the City's action plan for the ensuing fiscal year. If the City Council decides not to adopt a Budget by July 1, the City Council may elect one of the following courses of action until the adoption of a Budget and the appropriation of funds occurs:
• Provide the City Manager with Continuing Resolution Authority to allow continued services at expenditure levels not greater than those levels approved in the prior year budget; or • Require staff to obtain Council approval for any expenditure (disbursement) of City funds.

Before adoption of the budget, the electronic version of the Proposed Budget is made available online on the City’s website. Once the Proposed Budget is adopted, copies of the City’s Adopted Budget are considered public records and are made available to the public upon request. The electronic version of the Adopted Budget is made available online on the City’s website, replacing the Proposed Budget. 115 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Appropriation Control
• The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members.
• Budget adjustments may not increase or decrease overall appropriations. Any requests to increase or decrease overall appropriations require a budget amendment approved by the City Council.

Appropriations requiring Council action are:
• An increase or decrease to the overall City Budget, unless authorized otherwise within this policy or by Council resolution.
• Transfers between funds, unless authorized otherwise within this policy or by Council resolution. • Appropriation of reserves, unless authorized otherwise within this policy or by Council resolution. • Inter-fund multi-year loan commitments where the loan principal is over $500,000. • Transfers between Capital Improvement Projects, unless authorized otherwise within this policy or by Council resolution.

Appropriations requiring City Manager action are:
• An increase or decrease to the overall City Budget per authority granted within this policy or by Council resolution.
• Transfers within a fund, between or within a department • Transfers between funds, only as authorized within this policy or by Council resolution. • Appropriation of reserves as authorized within this policy or by Council resolution. • Transfers between Capital Improvement Projects as authorized within this policy or by Council resolution.

Authorized Appropriations

1. The City Manager is authorized to make any appropriation and resource adjustments to the Adopted Budget based on direction given by the City Council during the Council agenda item that results in the City Council action to approve and adopt the Budget.

2. The City Manager is authorized to establish the appropriations limits and staffing as indicated in the Adopted or Amended Budget.

3. Adjustments to appropriations or budgeted revenues that result in an increase or decrease to the City’s total expenditure budget or total revenue budget are considered an Amendment and must be approved by City Council unless such authority is granted to the City Manager within this policy.

4. Expenditures shall not exceed the Adopted or Amended Budget for any fund.

5. The City Manager is authorized to approve appropriation and revenue transfers within the same fund; transfers between funds (except “like funds,” see Section 6) must be approved by City Council.

6. The City Manager is authorized to approve appropriation and revenue transfers between like funds. “Like Funds” are essentially a group of funds with mutual financial association that serve a common purpose and are defined specifically below.
a. Like funds within the Solid Waste Enterprise are Solid Waste and Solid Waste Cost Recovery. b. Like funds within the Wastewater Enterprise are Sewer O&M and Sewer Improvement. c. Like funds within the Water Enterprise are Water O&M and Water Improvement.

7. Appropriations and budgeted revenues within the City’s Asset Seizure funds can be amended based on available funds during the Fiscal Year if authorized by the City Manager.

8. The City Manager is authorized to amend budgeted revenues and expenditures associated with Public Safety Overtime and Mutual Aid during the fiscal year based on actual revenues and expenditure activity. 116 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

9. Capital Outlay appropriation transfers within the same Capital Improvement Program Project or Minor Capital Improvement Program Project (projects less than $250,000 in total budget) within the same fund must be authorized by the City Manager.

10. Capital Outlay appropriation transfers from a Capital Improvement Program Project to another Capital Improvement Program Project must be approved by City Council unless such authority is granted to the City Manager within this policy or in other prior Council resolutions.

11. The City Manager is authorized during the fiscal year to amend the budget of a Capital Improvement Program Project that has been completed to reduce the remaining budget in that completed project to zero.

12. The City Manager is authorized during the fiscal year to amend the budget of a Minor Public Works Project or Study (capital improvement projects with a value of less than $250,000 and capital project-related studies) that has been completed to reduce the remaining budget in that completed project or study to zero.

13. If inconsistencies in the Adopted Budget document result in incorrect adopted budget amounts being implemented, the City Manager is authorized to amend those Adopted Budget amounts to correct such inconsistencies based on staff’s conclusion and determination of the correct budgeted amount(s).

14. The City Manager is authorized during the fiscal year to amend interfund loan principal and interest transferout expenditure budgets and corresponding transfer-in revenue budgets in any fund for the purposes of repaying interfund loan balances. The ability to repay and accelerate interfund loan payments is contingent upon available funds to make debt service payments.

15. The City Manager is authorized during the fiscal year to amend the expenditure budget in the any of the Public Infrastructure Improvement Program funds for the purposes of meeting obligations to developers to refund or reimburse costs associated with infrastructure built by developers and accepted by the City.

16. The City Manager is authorized to amend the revenue and expenditure budgets within the Planning Division and Building Division of the Development Services Fund during the fiscal year to align with actual planning and development activity. Revenues and expenditures in these divisions are based on billable hours of work performed on private infrastructure development projects that can vary significantly annually. The timing of and progress toward completion of planning and development engineering activities for private infrastructure development projects are highly unpredictable and difficult to project.

17. The City Manager is authorized to amend the interest investment earning revenue budget in the Covid Relief Fund (Fund 110) during the fiscal year to reflect actual revenue activity and is also authorized to increase the expenditure budget, in alignment with interest investment earning revenue activity, with the intent of spending the investment revenue.

18. The City Manager is authorized to amend the Risk Management Fund (Fund 860) expenditure budget during the fiscal year to accommodate unexpected settlements, judgments, fines, and penalty payments.

19. The City Manager is authorized to amend the expenditure budget in any fund during the fiscal year to accommodate unexpected settlements, judgments, fines, and penalty payments.

20. The City Manager is authorized to amend revenue and expenditure budgets during the fiscal year in Funds purposed for grant activities associated with grant funding that is awarded to the City on a cyclical basis (e.g., annually, bi-annually, etc.) to align with actual award activity in those funds. Examples include, but not limited to, Transit Development Act (TDA) Funds, Local Transportation Funds (LTF), Measure K Funds, and Supplemental Law Enforcement Funds (SLESF).

21. The City Manager is authorized to jointly amend the revenue and expenditure budget during the fiscal year in a Fund purposed for grant activity by an increase to return previously awarded grant funds back to a granting agency, per the request or direction of that granting agency.

22. The City Manager is authorized to amend the American Rescue Plan Act (ARPA) revenue and expenditure budgets during the fiscal year as necessary to plan for all activity associated with ARPA funding until all ARPA revenues and expenditures are fully recorded.
117 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Unspent Appropriations and Encumbrances
All outstanding purchase order commitments on June 30, and associated appropriations, are hereby continued for the prior fiscal year until the fiscal year-end close occurs.

All appropriations within the Amended Budget which remain unencumbered or unexpended on June 30, shall revert to the fund balance of the respective funds upon the closing of the fiscal year, except for those outlined below within this policy.

1. Unencumbered or unexpended Capital Outlay appropriations within the Capital Improvement Program, Minor Public Works Projects and Studies in FY 2022-23 are eligible to be re-appropriated in the following fiscal year, by project and by fund, in addition to the adopted Capital Outlay appropriations in the following fiscal year’s Adopted Budget.

2. Unencumbered or unexpended appropriations in the City’s Asset Seizure funds are eligible to be reappropriated in the following fiscal year.

3. Any encumbered purchase orders that the City Manager determines that the authorized equipment, goods and services are needed for continued and efficient City operations are authorized to be re-appropriated and ‘rolled over’ to the following fiscal year.

4. Unencumbered or unexpended appropriations in any fund associated with Housing or Homelessness grants are eligible to be re-appropriated in future Fiscal Years.

5. Reaffirms the authorization received in Grant authorization resolutions that unencumbered or unexpended appropriations, and unrecognized budgeted revenues, from non-capital project Grants, are approved for rebudgeting in subsequent fiscal years if any Grant funds were not expended or earned in a prior fiscal year.

Basis of Budgeting
The budget, as well as the Annual Comprehensive Financial Report (ACFR), is developed on a modified accrual basis, consistent with Generally Accepted Accounting Principles (GAAP). Under the modified accrual basis, revenues are recognized when they are measurable and available. “Measurable” means the amount can be determined and “available” means collectible within a given fiscal year and up to 60 days after. Expenditures are recorded when the related fund liability is incurred. The exception to the above modified accrual basis is for enterprise funds such as Solid Waste and Water. A full accrual basis is used for these funds where revenues are recognized when received or earned.

Gann Appropriations Limitation
• The Council will annually adopt a resolution establishing the City's appropriation limit. This limit, also known as the Gann limit, is calculated in accordance with Article XIII-B of the Constitution of the State of California, Section 7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affect the City's appropriation limit. • The supporting documentation used in calculating the City's appropriation limit and projected appropriations subject to the limit will be available for public and Council review before Council consideration of a resolution to adopt an appropriation limit. The Council will generally consider this resolution in connection with final approval of the budget. • The City will strive to develop revenue sources, both new and existing, which are considered non-tax proceeds in calculating its appropriations subject to limitation. 118 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
• The City will annually review user fees and charges and report to the Council the amount of program subsidy, if any, that is being provided by the General or Enterprise Funds. • The City will actively support legislation or initiatives sponsored or approved by League of California Cities which would modify Article XIII-B of the Constitution in a manner which would allow the City to retain projected tax revenues resulting from growth in the local economy for use as determined by the Council. • The City will seek voter approval to amend its appropriation limit at such time that tax proceeds are in excess of allowable limits.

Capital Improvement Management
Definitions
• Capital Outlay – A financial classification which appropriates and programs expenditures related to capital assets such as infrastructure (e.g., roadways, parks, bridges, water/sewer, lighting systems, drainage systems, flood control, etc.), building, building improvements, land acquisition, and equipment (such as vehicles, trucks, network switches, computers). Only infrastructure or equipment with a cost of $5,000 or more is considered Capital Outlay from a financial perspective. • Capital Improvement – A permanent addition to the City’s infrastructure assets, including the design, construction, or purchase of land, buildings, or facilities, or major renovations of the same. • Capital Improvement Program (CIP) – A financial plan of proposed capital improvement projects with single and multiple-year capital expenditures. This program plans typically for five years and is updated annually.

Capital Improvement Program (CIP) Purpose
One of the core purposes of the CIP is to systematically plan, schedule, and finance capital projects in accordance with established policies. The CIP should include a five-year plan organized into the same functional groupings used for the operating programs. The CIP will reflect a balance between capital replacement projects that repair, replace or enhance existing facilities, equipment or infrastructure, and capital facility projects that significantly expand or add to the City's existing capital assets.

CIP Projects: $250,000 or More
Only Capital Improvements Projects that costs $250,000 or more, and include construction and/or land acquisition (e.g. right-of-way, easement, frontage, parcels, etc.) are required to be included in the Capital Improvement Program. All other capital outlays will be included with the operating program budgets.

Project Manager
Every CIP project will have a project manager who will prepare the project proposal, ensure that required phases are completed on schedule, authorize all project expenditures, ensure that all regulations and laws are observed, and periodically report project status.

CIP Project Approval
Capital Improvement projects must be approved by the City Council. 119 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
CIP Phases
The CIP will emphasize project planning, with projects progressing through at least two and up to ten of the following phases:
• Designate. Appropriates funds based on projects designated for funding by the Council through adoption of the Financial Plan.
• Study. Concept design, site selection, feasibility analysis, schematic design, environmental determination, property appraisals, scheduling, grant application, grant approval, specification preparation for equipment purchases.
• Environmental Review. EIR preparation, other environmental studies. • Real Property Acquisitions. Property acquisition for projects, if necessary. • Site Preparation. Demolition, hazardous materials abatements, other pre-construction work. • Design. Final design, plan and specification preparation and construction cost estimation. • Construction. Construction contracts.
• Construction Management. Contract project management and inspection, soils and material tests, other support services during construction.
• Equipment Acquisitions. Vehicles, heavy machinery, computers, office furnishings, and other equipment items acquired and installed independently from construction contracts. • Debt Service. Installment payments of principal and interest for completed projects funded through debt financings.

CIP Appropriation
The City’s annual CIP appropriation for study, design, acquisition and/or construction is based on the projects designated by the Council through adoption of the Financial Plan.

Accordingly, project appropriations are generally made when contracts are awarded. If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance. If project costs at the time of bid award are greater than budget amounts, five basic options are available:
• Eliminate the project.
• Defer the project for consideration to the next Financial Plan period. • Re-scope or change the phasing of the project to meet the existing budget. • Transfer funding from another specified, lower priority project. • Appropriate additional resources as necessary from fund balance.

CIP Budget Carryover
Appropriations for CIP projects can lapse for years after budget adoption if projects do not have expenditures, appropriations, or approved contracts. See the Unspent Appropriations and Encumbrances portion of the Budget Development and Administration section for more information. 120 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Fund Balance and Reserves
The City strives to maintain adequate fund balances in the General Fund. This is necessary to maintain the City’s creditworthiness and to adequately provide for:
• Economic uncertainties, local disasters, and other financial hardships or downturns in the local economy; • Contingencies for unforeseen operation or capital needs; and • Cash flow requirements.

Fund balance levels will be sufficient to meet funding requirements for projects approved in prior budgets that are carried forward into the new year. Sufficient fund balances will also be maintained to meet debt service reserve requirements, reserves for encumbrances, and other reserves or designations required by contractual obligations, state law, or generally accepted accounting principles. See the City’s Reserve Policy for more specific information regarding reserve requirements.

General Revenue Management
Diversified and Stable Base
The City will seek to maintain a diversified and stable revenue base to protect it from short-term fluctuations in any one revenue source.

Long-Range Focus
To emphasize and facilitate long-range financial planning, the City will maintain current projections of major revenues for the succeeding five years.

Current Revenues for Current Uses
The City will pay all current expenditures with current revenues, avoiding procedures that balance budgets by postponing needed expenditures, accruing future revenues, or rolling over short-term debt.

Inter-fund Transfers and Loans
In order to achieve important public policy goals, the City has established various special revenue, capital project, debt service and enterprise funds to account for revenues whose use should be restricted to certain activities. Accordingly, each fund exists as a separate financing entity from other funds, with its own revenue sources, expenditures and fund equity.

Any transfers between funds for operating purposes are clearly set forth in the Financial Plan and can only be made under direction of the Director of Finance in accordance with the adopted budget. These operating transfers, under which financial resources are transferred from one fund to another, are distinctly different from inter-fund borrowings, which are usually made for temporary cash flow reasons, and are not intended to result in a transfer of financial resources by the end of the fiscal year.

In summary, inter-fund transfers result in a change in fund equity; inter-fund borrowings do not, as the intent is to repay the loan in the near term.

From time-to-time, inter-fund borrowings may be appropriate; however, these are subject to the following criteria to ensure that the fiduciary purpose of the fund is met:
121 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
• The Director of Finance is authorized to approve temporary inter-fund borrowings for cash flow purposes whenever the cash shortfall is expected to be repaid in less than 12 months. • Any other inter-fund borrowings that are greater than $500,000 for cash flow or other purposes require case-by-case approval by the Council.
• Any transfers between funds where reimbursement is expected, but not expected within one fiscal year, shall not be recorded as inter-fund borrowings.

User Fee Cost Recovery Goals
Ongoing Review
Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes in the costof-living, as well as changes in methods or levels of service delivery.

In implementing this goal, a comprehensive analysis of City costs and fees should be made at least every five years. In the interim, fees will be adjusted by annual changes in the Consumer Price Index for materials, supplies, and services, and by approved personnel costs based on negotiated Memorandums of Understanding for salaries and benefits. Fees may be adjusted during this interim period based on supplemental analysis whenever there have been significant changes in the method, level or cost of service delivery.

User Fee Cost Recovery Levels
In setting user fees and cost recovery levels, the following factors will be considered:
• Community-Wide vs. Special Benefit. The level of user fee cost recovery should consider the communitywide versus special service nature of the program or activity. The use of general-purpose revenues is appropriate for community-wide services, while user fees are appropriate for services that are of special benefit to easily identified individuals or groups.
• Service Recipient vs. Service Driver. After considering community-wide versus special benefit of the service, the concept of service recipient versus service driver should also be considered. For example, it could be argued that the applicant is not the beneficiary of the City's development review efforts: the community is the primary beneficiary. However, the applicant is the driver of development review costs, and as such, cost recovery from the applicant is appropriate.
• Effect of Pricing on the Demand for Services. The level of cost recovery and related pricing of services can significantly affect the demand and subsequent level of services provided. At full cost recovery, this has the specific advantage of ensuring that the City is providing services for which there is genuinely a market that is not overly stimulated by artificially low prices. Conversely, high levels of cost recovery will negatively impact the delivery of services to lower income groups. This negative impact is especially pronounced, and works against public policy, if the services are specifically targeted to low-income groups. • Feasibility of Collection and Recovery. Although it may be determined that a high level of cost recovery may be appropriate for specific services, it may be impractical or too costly to establish a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting charges should also be considered in developing user fees, especially if significant program costs are intended to be financed from that source. 122 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Factors Favoring Low-Cost Recovery Levels
Very low-cost recovery levels are appropriate under the following circumstances:
• There is no intended relationship between the amount paid and the benefit received. • Collecting fees is not cost-effective or will significantly impact the efficient delivery of service. • There is no intent to limit the use of the service. Public safety (police and fire) emergency response services fit into this category. Historically, access to neighborhood and community parks would also fit into this category.
• The service is non-recurring, generally delivered on a “peak demand” or emergency basis, cannot be reasonably planned for on an individual basis, and is not readily available from a private sector source.

Many public safety services also fall into this category. • Collecting fees would discourage compliance with regulatory requirements and adherence is primarily selfidentified, and as such, failure to comply would not be readily detected by the City. Many small-scale licenses and permits might fall into this category.

Factors Favoring High-Cost Recovery Levels
The use of service charges as a major source of funding service levels is especially appropriate under the following circumstances:
• The service is similar to services provided through the private sector. • Other private or public sector alternatives could or do exist for the delivery of the service. • The use of the service is specifically discouraged. Police responses to disturbances or false alarms might fall into this category.
• The service is regulatory in nature and voluntary compliance is not expected to be the primary method of detecting failure to meet regulatory requirements. Building permits, plan checks, and subdivision review fees for large projects would fall into this category.

General Concepts Regarding the Use of Service Charges
The following general concepts will be used in developing and implementing service charges:
• Revenues should not exceed the reasonable cost of providing the service. • Cost recovery goals should be based on the total cost of delivering the service, including direct costs, departmental administration costs and organization-wide support costs such as accounting, personnel, information technology, legal services, fleet maintenance and insurance. • The method of assessing and collecting fees should be as simple as possible in order to reduce the administrative cost of collection.
• Rate structures should be sensitive to the "market" for similar services as well as to smaller, infrequent users of the service and the influence rates and fees have on economic development. • A unified approach should be used in determining cost recovery levels for various programs based on the factors discussed above.

Low Cost-Recovery Services
Based on the criteria discussed above, the following types of services should have very low-cost recovery goals.

In selected circumstances, there may be specific activities within the broad scope of services provided that should have user charges associated with them. However, the primary source of funding for the operation as a whole should be general-purpose revenues, not user fees. • Delivering public safety emergency response services such as police patrol services and fire suppression. 123 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
• Maintaining and developing public facilities that are provided on a uniform, communitywide basis such as streets, parks and general-purpose buildings.

Development Review Programs
The following cost recovery policies apply to the development review programs:
• Services provided under this category include:
o Planning (planned development permits, tentative tract and parcel maps, rezoning’s, general plan amendments, variances, use permits)
o Building and safety (building permits, structural plan checks, inspections) o Engineering (public improvement plan checks, inspections, subdivision requirements, encroachments)
o Fire plan check
Cost recovery for these services should generally be very high. In most instances, the City's cost recovery goal should be 100% for Building Safety, Engineering and Development Services fees. However, in charging highcost recovery levels, the City needs to clearly establish and articulate standards for its performance in reviewing developer applications to ensure that there is “value for cost.” Comparability with Other Communities
In setting user fees, the City will consider fees charged by other agencies in accordance with the following criteria:
• Surveying the comparability of the City's fees to other communities provides useful background information in setting fees for several reasons:
o They reflect the "market" for these fees and can assist in assessing the reasonableness of the City of Manteca’s fees.
o If prudently analyzed, they can serve as a benchmark for how cost-effectively the City of Manteca provides its services.
• However, fee surveys should never be the sole or primary criteria in setting City fees as there are many factors that affect how and why other communities have set their fees at their levels. For example:
o What level of cost recovery is their fee intended to achieve compared with Manteca’s cost recovery objective?
o What costs have been considered in computing the fees? o When was the last time that their fees were comprehensively evaluated? o What level of service do they provide compared with our service or performance standards? o Is their rate structure significantly different than ours and what is it intended to achieve? These can be very difficult questions to address in fairly evaluating fees among different communities. As such, the comparability of our fees to other communities should not be the only factor among many that is considered in setting City fees.
124 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Enterprise Fund Fees and Rates
Water, Sewer, and Solid Waste
The City will set fees and rates at levels which fully cover the total direct and indirect costs, including operations, capital outlay, and debt service of the following enterprise programs: water, sewer and solid waste.

Golf
Golf program fees and rates should fully cover direct operating costs. Because of the nature of the golf course with its focus on youth and seniors, subsidies from the General Fund to cover indirect costs and capital improvements may be considered by the Council as part of the Financial Plan process, along with the need to possibly subsidize direct operating costs as well.

Transit
Based on targets set under the Transportation Development Act, the City will strive to cover at least twenty percent of transit operating costs with fare revenues.

Ongoing Rate Review
The City will review and adjust enterprise fees and rate structures as required to ensure that they remain appropriate and equitable.

Capital Financing and Debt Management
Capital Financing
• The City will consider the use of debt financing only for one-time capital improvement projects and only under the following circumstances:
o When project revenues or specific resources will be sufficient to service the long-term debt o When the project’s useful life will meet or exceed the term of the financing • The City will integrate debt issuances with the objectives of the Capital Improvement Program Plan and will incorporate such integration in the City’s Financial Plan. • Debt financing will not be considered appropriate for any recurring purpose such as current operating and maintenance expenditures. The issuance of short-term instruments such as revenue, tax or bond anticipation notes is excluded from this limitation. (See Investment Policy) • Capital improvements will be financed primarily through user fees, service charges, assessments, special taxes or developer agreements when benefits can be specifically attributed to users of the facility.

Accordingly, development impact fees should be created and implemented at levels sufficient to ensure that new development pays its fair share of the cost of constructing necessary community facilities.

The City will use the following criteria to evaluate pay-as-you-go versus long-term financing in funding capital improvements:

Factors Favoring Pay-As-You-Go Financing
• Current revenues and adequate fund balances are available, or project phasing can be accomplished. • Existing debt levels adversely affect the City's credit rating. • Market conditions are unstable or present difficulties in marketing. 125 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Factors Favoring Long-Term Financing
• Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings.
• The project securing the financing is of the type that will support an investment grade credit rating. • Market conditions present favorable interest rates and demand for City financings. • A project is mandated by state or federal requirements, and resources are insufficient or unavailable. • The project is immediately required to meet or relieve capacity needs and current resources are insufficient or unavailable.
• The life of the project or asset to be financed is 10 years or longer.

Debt Management Policy
• The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.
• An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service.
• The City will generally conduct financings on a competitive basis. However, negotiated financings may be used due to market volatility or the use of an unusual or complex financing or security structure. • The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability and cost-effectiveness.
• The City will monitor all forms of debt and report concerns and remedies, if needed, to the Council annually. • The City will diligently monitor its compliance with bond covenants, including but not limited to any federal tax compliance requirements with respect to any tax-exempt debt obligations and ensure its adherence to applicable regulations.
• The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
• The City will periodically review the requirements of, and will remain in compliance with, any continuing disclosure undertakings, particularly under Rule 15c2-12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934 with respect to debt issues. • The City will diligently monitor the use of proceeds from its debt issues to ensure that the proceeds will be directed to the intended use. The City will maintain records of the intended use of the proceeds when the debt was originally issued (by keeping related documents, such as the Official Statements, tax certificates, as applicable) and the use of the proceeds at the time they are expended. Such records shall be retained as long as the debt issue (and any subsequent debt issue which refunded the debt) remains outstanding and for three years following the final maturity or redemption. The City shall consult legal counsel regarding the use of proceeds that is a change from the original intended purpose. • So long as required by Government Code Section 8855(k), the City shall file annual report(s) to the California Debt and Investment Advisory Commission (“CDIAC”) in accordance with CDIAC’s requirements on a timely basis. The City shall retain a copy of each such annual report. • In connection with each debt issue, the City will file or cause Bond Counsel or another applicable member of the financing team to file on behalf of the City, a report of proposed issuance and a report of final sale, as required by Government Code Section 8855(i) and (j). 126 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Debt Capacity
General Purpose Debt Capacity
The City will carefully monitor its levels of general-purpose debt. The City’s general-purpose debt capacity is limited; therefore, it is important that general purpose debt financing is only used for high-priority projects where other financing sources are not feasible.

Enterprise Fund Debt Capacity
The City will set enterprise fund rates at levels needed to fully cover debt service requirements as well as operations, maintenance, administration and capital improvement costs. The ability to afford new debt for enterprise operations will be evaluated as an integral part of the City’s rate review and setting process.

Independent Disclosure Counsel
For any public offering debt issue, the City will retain independent disclosure counsel to assist with the preparation of the official statement or any other similar offering document and the continuing disclosure agreement. The roles of bond counsel and disclosure counsel may be served by the same firm, based on the City’s determination on a case-by-case basis.

Land Based Financings
• Public Purpose: There will be a clearly articulated public purpose in forming an assessment or special tax district in financing public infrastructure improvements. This should include a finding by the Council as to why this form of financing is preferred over other funding options such as impact fees, reimbursement agreements or direct developer responsibility for the improvements. • Eligible Improvements: Except as otherwise determined by the Council when proceedings for district formation are commenced, preference in financing public improvements through a special tax district shall be given for those public improvements that help achieve clearly identified community facility and infrastructure goals in accordance with adopted facility and infrastructure plans as set forth in key policy documents such as the General Plan, Specific Plan, Facility or Infrastructure Master Plans, or Capital Improvement Plan. Such improvements include study, design, construction and/or acquisition of:
o Public safety facilities.
o Water supply, distribution and treatment systems.
o Waste collection and treatment systems.
o Major transportation system improvements, such as freeway interchanges, bridges, intersection improvements; construction of new or widened arterial or collector streets (including related landscaping and lighting); sidewalks and other pedestrian paths; transit facilities; and bike paths. o Storm drainage and flood protection improvements.
o Parks, community centers, and other recreational facilities. o Open space.
o Cultural and social service facilities.
o Other governmental facilities and improvements such as offices, information technology systems and telecommunication systems.
• Active Role: Even though land-based financings may be a limited obligation of the City, staff will play an active role in managing the district. This means that the City will select and retain the financing team, including the financial advisor, bond counsel, trustee, appraiser, disclosure counsel, assessment engineer and underwriter. Any costs incurred by the City in retaining these services will generally be the responsibility 127 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
of the property owners or developer and will be advanced via a deposit when an application is filed; or will be paid on a contingency fee basis from the proceeds from the bonds. • Credit Quality: When a developer requests district formation, the City will carefully evaluate the applicant’s financial plan and ability to carry the project, including the payment of assessments and special taxes during build-out. This may include detailed background, credit and lender checks, and the preparation of independent appraisal reports and market absorption studies. For districts where one property owner accounts for more than 25% of the annual debt service obligation, a letter of credit further securing the financing may be required.
• Reserve Fund: A reserve fund should be established pursuant to the terms of the issuance documents.

Generally, the reserve fund requirement shall equal the least of: the maximum annual debt service; 125% of the annual average debt service; or 10% of the principal amount of the bonds (or 10% of the sale proceeds of the bonds), subject to Section 148 of the Federal Internal Revenue Code. • Maximum Burden: Annual assessments (or special taxes in the case of Mello-Roos or similar districts) should generally not exceed 1% of the sales price of the property; and total property taxes, special assessments and special taxes payments collected on the tax roll should generally not exceed 2%. • Benefit Apportionment: Assessments will be apportioned according to a formula that is clear, understandable, equitable and reasonably related to the benefit received by—or burden attributed to— each parcel with respect to its financed improvement. Any annual escalation factor should generally not exceed 2%.
• Special Tax District Administration: In the case of Mello-Roos or similar special tax districts, the total maximum annual tax should not exceed 110% of annual debt service. The rate and method of apportionment should include a back-up tax in the event of significant changes from the initial development plan and should include procedures for prepayments.
• Disclosure to Bondholders: In general, each property owner who accounts for more than 10% of the annual debt service or bonded indebtedness must provide ongoing disclosure information annually as described under SEC Rule 15(c)-12.
• Disclosure to Prospective Purchasers: Full disclosure about outstanding balances and annual payments should be made by the seller to prospective buyers at the time that the buyer bids on the property. It should not be deferred to after the buyer has made the decision to purchase. When appropriate, applicants or property owners may be required to provide the City with a disclosure plan. • General Guidelines: Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancings will be considered (within federal tax law constraints) under the following conditions:
o There is net economic benefit.
o It is needed to modernize covenants that are adversely affecting the City’s financial position or operations.
o The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources. • Standards for Economic Savings: In general, refinancings for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved. o Refinancings that produce net present value savings of less than five percent will be considered on a case-by-case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
o Refinancings with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective. • Notwithstanding the foregoing, a refunding of Successor Agency bonds shall be determined based on the requirements of Health and Safety Code Section 34177.5. 128 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Types of Debt That May Be Issued
To implement the financing (or refinancing) objectives, the City will consider the issuance of generally accepted types of debt, including:
• Revenue Bonds – limited-liability obligations tied to a specific enterprise or special fund revenue stream where the projects financed clearly benefit or relate to the enterprise or are otherwise permissible uses of the special revenue;
• Special Assessment/Special Tax Bonds – limited liability obligations secured by special assessments or special taxes as described above under “Land-Based Financings”; • General Fund Supported Lease Revenue Bonds or Certificates of Participation – generally involves a lease arrangement between the City and a joint powers authority (or another entity), whereby bonds are issued by the authority for the financing of the project, and the City agrees to make lease payments in sufficient amounts to secure debt service payments on the bonds.
• General Obligation Bonds – bonds secured by a dedicated property tax override (i.e., a property tax in excess of the 1% basic ad valorem property tax rate) that will be issued only after voter approval pursuant to the State Constitution and other applicable laws.
• Tax Increment Bonds – bonds secured by a portion of ad valorem property tax that are allocated to a successor agency (to a former redevelopment agency) or another entity formed pursuant by law (such as an enhanced infrastructure financing district or a community revitalization infrastructure district). The successor agency will consider issuance of bonds for refunding purposes. The City has not yet formed any enhanced infrastructure financing district, community revitalization infrastructure district or any similar entity, and will undertake applicable legal and feasibility analysis at the time of consideration of the formation of any such entity.
• Conduit Financing Bonds – bonds secured by the applicant’s payments and the role of the City (or the City affiliated entity) will be limited to the conduit issuer, without financial liability. • The above list is not exhaustive. The City may from time to time consider other types of debt to accommodate its financing and refinancing objectives.

SB 1029 Compliance
Senate Bill 1029, signed by Governor Brown on September 12, 2016, and enacted as Chapter 307, Statutes of 2016, requires issuers to adopt debt policies addressing each of the five items below:
• The purposes for which the debt proceeds may be used. o The sections entitled “Capital Financing” and “Land-Based Financing” are among the provisions that provide information regarding the purposes for which debt proceeds may be used. • The types of debt that may be issued:
o The section entitled “Types of Debt That May be Issued” provides information regarding the types of debt that may be issued.
• The relationship of the debt to, and integration with, the issuer's capital improvement program or budget, if applicable.
o The sections entitled “Capital Financing” and “Debt Capacity” are among the provisions that address the relationship between the City's debt and Capital Improvement Program. • Policy goals related to the issuer's planning goals and objectives. o See the “Budget Message” or “Transmittal Letter” of the Budget” • The internal control procedures that the issuer has implemented, or will implement, to ensure that the proceeds of the proposed debt issuance will be directed to the intended use. 129 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
o The section under the caption “Debt Management Policy” provides information regarding the City's internal control procedures designed to ensure that the proceeds of its debt issues are spent as intended.

Investments
Responsibility
Investments and cash management are the responsibility of the Finance Director/City Treasurer or designee.

The Director of Finance serves as the Treasurer for the City and the Successor Agency to the Manteca Redevelopment Agency.

Investment Objective
The City's primary investment objective is to achieve a reasonable rate of return while minimizing the potential for capital losses arising from market changes or issuer default. Accordingly, the following factors will be considered in priority order in determining individual investment placements:
• Safety
• Liquidity
• Yield
Tax and Revenue Anticipation Notes
There is an appropriate role for tax and revenue anticipation notes (TRANS) in meeting legitimate short-term cash needs within the fiscal year. However, many agencies issue TRANS as a routine business practice, not solely for cash flow purposes, but to capitalize on the favorable difference between the interest cost of issuing TRANS as a tax-preferred security and the interest yields on them if re-invested at full market rates.

As part of its cash flow management and investment strategy, the City will only issue TRANS or other forms of short-term debt if necessary to meet demonstrated cash flow needs; TRANS or any other form of short-term debt financing will not be issued for investment purposes.

Selecting Maturity Dates
The City will strive to keep all idle cash balances fully invested through daily projections of cash flow requirements. To avoid forced liquidations and losses of investment earnings, cash flow and future liquidity requirements will be the primary consideration when selecting maturities.

Diversification
As the market and the City's investment portfolio evolve, care will be taken to maintain a healthy balance of investment types and maturities.

Authorized Investments
The City will invest only in those instruments authorized by California Government Code Section 53601, and that are further restricted by the City’s Investment Policy.

The City will not invest in stock, will not speculate and will not deal in futures or options. The investment market is highly volatile and continually offers new and creative opportunities for enhancing interest earnings.

Accordingly, the City will thoroughly investigate any new investment vehicles before committing City funds to them.
130 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Consolidated Portfolio
In order to maximize yields from its overall portfolio, the City will consolidate cash balances from all funds for investment purposes and will allocate investment earnings to each fund in accordance with generally accepted accounting principles.

Safekeeping
Ownership of the City's investment securities will be protected through third-party custodial safekeeping.

Reporting
The City Treasurer will develop and maintain a comprehensive, well-documented investment reporting system, which will comply with Government Code Section 53607. This reporting system will provide the Council with appropriate investment performance information.

Investment Policy
The City will develop and maintain an Investment Policy that addresses the City’s administration of its portfolio, including investment strategies, practices, and procedures.

Personnel Management
Regular Staffing
• The budget will fully appropriate the resources needed for authorized regular staffing and will limit programs to the regular staffing authorized.
• Regular employees will be the core workforce and the preferred means of staffing ongoing, year-round program activities that should be performed by full-time City employees rather than independent contractors. The City will strive to provide competitive compensation and benefit schedules for its authorized regular workforce. Each regular employee will:
o Fill an authorized regular position.
o Be assigned to an appropriate bargaining unit.
o Receive salary and benefits consistent with labor agreements or other compensation plans. • To manage the growth of the regular workforce and overall staffing costs, the City will follow these procedures:
o The Council will authorize all regular positions.
o The City Manager has the authority to authorize underfilling a position at a classification and cost below City Council authorization but not above.
o The Human Resources Department will coordinate and approve the hiring of all regular and temporary employees.
• All requests for additional regular positions will include evaluation of:
o The necessity, term, and expected results of the proposed activity. o Staffing and materials costs including salary, benefits, equipment, uniforms, clerical support, and facilities.
o Additional revenues or cost savings, which may be realized. • Staffing and contract service cost ceilings will limit total expenditures for regular employees, temporary employees, and independent contractors hired to provide operating and maintenance services. 131 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Temporary Staffing
• The hiring of temporary employees will not be used as an incremental method for expanding the City's regular workforce.
• Temporary employees include all employees other than regular employees, elected officials, and volunteers. Temporary employees will generally augment regular City staffing as, but not limited to, extrahelp employees, seasonal employees, contract employees, interns and work-study assistants. • The City Manager and Department Managers will encourage the use of temporary rather than regular employees to meet peak workload requirements, fill interim vacancies, and accomplish tasks where less than full-time, year-round staffing is required. Under this guideline, temporary employee hours will generally not exceed 50% of a regular, full-time position (1,000 hours annually). There may be limited circumstances where the use of temporary employees on an ongoing basis in excess of this target may be appropriate due to unique programming or staffing requirements. However, any such exceptions must be approved by the City Manager based on the review and recommendation of the Human Resources Director. • Contract employees are defined as temporary employees with written contracts approved by the City Manager. Contract employees will generally be used for medium-term projects, programs or activities requiring specialized or augmented levels of staffing for a specific period.

The services of contract employees will be discontinued upon completion of the assigned project, program, or activity. Accordingly, contract employees will not be used for services that are anticipated to be delivered on an ongoing basis.

Independent Contractors
Independent contractors are not City employees. They may be used as follows:
• Short-term, peak workload assignments to be accomplished using personnel contracted through an outside temporary employment agency (OEA). In this situation, it is anticipated that City staff will closely monitor the work of OEA employees and minimal training will be required. However, they will always be considered to be the employees of the OEA and not the City. All placements through an OEA will be coordinated through the Human Resources Department and subject to the approval of the Human Resources Director. • Construction of public works projects and delivery of operating, maintenance or specialized professional services not routinely performed by City employees. Such services will be provided without close supervision by City staff, and the required methods, skills and equipment will generally be determined and provided by the contractor. Contract awards will be guided by the City's purchasing policies and procedures. (See Contracting for Services Policy)
Overtime Management
• Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.
• All overtime must be pre-authorized by a Department Manager or delegate unless it is assumed preapproved by its nature. For example, overtime that results when an employee is assigned to standby and/or must respond to an emergency or complete an emergency response. • Departmental operating budgets should reflect anticipated annual overtime costs and departments will regularly monitor overtime use and expenditures.
• When considering the addition of regular or temporary staffing, the use of overtime as an alternative will be considered. The department will take into account:
o The duration that additional staff resources may be needed. o The cost of overtime versus the cost of additional staff. 132 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
o The skills and abilities of current staff.
o Training costs associated with hiring additional staff. o The impact of overtime on existing staff.

Contracting for Services
General Policy Guidelines
• Contracting with the private sector for the delivery of services provides the City with a significant opportunity for cost containment and productivity enhancements. As such, the City is amenable to using private sector resources in delivering municipal services as a key element in continuing efforts to provide cost-effective programs.
• In evaluating the costs of private sector contracts compared with in-house performance of the service, indirect, direct, and contract administration costs of the City will be identified and considered. • Whenever private sector providers are available and can meet established service levels, they will be seriously considered as viable service delivery alternatives using the evaluation criteria outlined below. • For programs and activities currently provided by City employees, conversions to contract services will generally be made through attrition, reassignment, or absorption by the contractor.

Evaluation Criteria
Within the general policy guidelines stated above, the cost-effectiveness of contract services in meeting established service levels will be determined on a case-by-case basis using the following criteria:
• Is a sufficient private sector market available to competitively deliver this service and assure a reasonable range of alternative service providers?
• Can the contract be effectively and efficiently administered? • What are the consequences if the contractor fails to perform, and can the contract reasonably be written to compensate the City for any such damages?
• Can a private sector contractor better respond to expansions, contractions, or special requirements of the service?
• Can the work scope be sufficiently defined to ensure that competing proposals can be fairly and fully evaluated, as well as the contractor's performance after bid award? • Does the use of contract services provide the City with an opportunity to redefine service levels? • Will the contract limit our ability to deliver emergency or other high priority services? • Overall, can the City successfully delegate the performance of the service but still retain accountability and responsibility for its delivery?
Productivity
The City will constantly monitor and review its methods of operation to ensure that services continue to be delivered in the most cost-effective manner possible. This review process encompasses a wide range of productivity issues, including:
• Analyzing systems and procedures to identify and remove unnecessary review requirements. • Identifying and evaluating the ability of new technologies and related capital investments to improve productivity.
• Developing the skills and abilities of all City employees. 133 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
• Developing and implementing appropriate methods of recognizing and rewarding exceptional employee performance.
• Evaluating the ability of the private sector to perform the same level of service at a lower cost. • Periodic formal reviews of operations on a systematic, ongoing basis. • Maintaining a decentralized approach in managing the City's support service functions. Although some level of centralization is necessary for review and control purposes, decentralization supports productivity by:
o Encouraging accountability by delegating responsibility to the lowest possible level. o Stimulating creativity, innovation and individual initiative. o Reducing the administrative costs of operation by eliminating unnecessary review procedures. o Improving the organization's ability to respond to changing needs and identify and implement cost-saving programs.
o Assigning responsibility for effective operations and citizen responsiveness to the department. 134 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

INTER-FUND TRANSFER
Transfers are movements of money that are not expected to be repaid. Transfers between funds are regulated by the type of fund. For example, city council has full discretion to authorize transfers from the general fund to any other fund.

Fiscal Year 2024-25 Transfers
135 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

DEBT SERVICE
136 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Sewer 2009 Bond
Amortization Schedule
137 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Sewer 2012 Bond
Amortization Schedule
138 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Water 2012 Bond
Amortization Schedule
139 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
CalPERS UAL – Miscellaneous Plan
Amortization Schedule and Alternatives
140 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
CalPERS UAL – PEPRA Safety Fire Plan
Amortization Schedule and Alternatives
141 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
CalPERS UAL – PEPRA Safety Police Plan
Amortization Schedule and Alternatives
142 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
CalPERS UAL –Safety Fire Plan
Amortization Schedule and Alternatives
143 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
CalPERS UAL –Safety Police First Tier Plan
Amortization Schedule and Alternatives
144 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
CalPERS UAL –Safety Police Second Tier Plan
Amortization Schedule and Alternatives
145 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

CAPITAL PROJECTS BY FUND
146 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
147 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
148 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
149 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

ACTIVE CAPITAL IMPROVEMENT PROJECTS
150 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
151 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
152 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

PROPOSED PERSONNEL BY FUND
153 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

POSITION CONTROL LISTING
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
City Attorney
Assistant City Attorney 1 1 0
City Attorney 1 1 0
Deputy City Attorney 1 1 0
Executive Legal Assistant/Paralegal 0 1 1
Legal Assistant 1 0 -1
City Attorney Total 4 4 0
Legislative Services/City Clerk
Administrative Assistant III 1 1 0
Assistant City Clerk 1 1 0
Deputy City Clerk 1 0 -1
Director of Legislative Services 1 1 0
Legislative Services/ City Clerk Total 4 3 -1
Office of the City Manager
Assistant City Manager 1 1 0
City Manager 1 1 0
Deputy City Manager 1 1 0
Economic Development Manager 1 0 -1
Executive Assist to City Manager 1 1 0
Housing & Homeless Serv Manager 1 1 0
Management Analyst 1 1 0
Senior Management Analyst 1 0 -1
Office of the City Manager Total 8 6 -2
154 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
Development Services
Administrative Assistant III 1 1 0
Assistant Planner 1 1 0
Associate Planner 3 3 0
Building Inspector 2 2 0
Deputy Director of DS - Building 1 1 0
Deputy Director of DS - Economic Development 0 1 1
Deputy Director of DS - Planning 1 1 0
Development Services Technician 5 5 0
Director of Development Services 1 1 0
Permit Center Manager 1 1 0
Senior Building Inspector 1 1 0
Senior Management Analyst 0 1 1
Senior Plan Check Engineer 1 1 0
Senior Planner 1 1 0
Senior Plans Examiner 1 1 0
Development Services Total 20 22 2
Engineering
Administrative Analyst 1 0 -1
Administrative Assistant III 1 1 0
Assistant Engineer 6 6 0
Associate Engineer 3 3 0
Construction Inspector II 2 2 0
Deputy Director of Engineering 2 2 0
Director of Engineering 1 1 0
Engineering Technician I 2 2 0
Management Analyst 0 1 1
Senior Construction Inspector 1 1 0
Senior Engineer 4 4 0
Senior Engineering Technician 1 1 0
Engineering Total 24 24 0
155 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
Finance
Accountant 1 1 0
Accountant II 1 1 0
Accounting Manager 1 1 0
Accounting Technician 5 5 0
Administrative Assistant II 1 1 0
Budget Analyst I 1 1 0
Budget Manager 0 1 1
Customer Service Representative 5 5 0
Deputy Director of Finance 1 1 0
Finance Director 1 1 0
Revenue Manager 1 1 0
Senior Budget Analyst 2 1 -1
Finance Total 20 20 0
Fire Department
Administrative Assistant I 1 1 0
Assistant Fire Chief 1 1 0
Battalion Chief - Measure M 3 3 0
Executive Assist Public Safety 1 1 0
Fire Captain 12 12 0
Fire Captain - Measure M 3 3 0
Fire Chief 1 1 0
Fire Inspector II 2 2 0
Fire Marshall 1 1 0
Firefighter 6 6 0
Firefighter - Measure M 9 9 0
Firefighter Engineer 12 12 0
Firefighter Engineer-Measure M 3 3 0
Fire Total 55 55 0
Human Resources
Administrative Assistant I 1 1 0
Human Resources Analyst 1 1 0
Human Resources Director 1 1 0
Human Resources Manager 1 1 0
Human Resources Technician 2 2 0
Payroll Technician 2 2 0
Risk Analyst 1 1 0
Senior Payroll Technician 1 1 0
Human Resources Total 10 10 0
156 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
Information Technology & Innovation
Administrative Assistant II 1 1 0
Director of IT & Innovation 1 1 0
GIS Specialist II 1 1 0
GIS Technician I 1 1 0
IT Analyst 1 1 0
IT Applications Engineer 1 1 0
IT Applications Manager 1 1 0
IT Operations Manager 1 1 0
IT Specialist 2 2 0
IT Systems Engineer I/II 1 1 0
Lead IT Specialist 1 1 0
Senior IT Systems Engineer 0 1 1
Information Technology & Innovation Total 12 13 1
Recreation & Community Services
Administrative Assistant III 1 1 0
Customer Service Representative 1 1 0
Recreation Coordinator 2 2 0
Recreation Services Manager 1 1 0
Recreation Supervisor 2 2 0
Recreation & Community Services Total 7 7 0
157 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
Police Department
Administrative Assistant I 1 1 0
Animal Services Officer 3 3 0
Animal Services Supervisor 1 1 0
Booking Officer 2 2 0
Code Enforcement Officer 1 1 0
Code Enforcement Supervisor 1 1 0
Community Service Officer I 1 1 0
Community Service Officer II 4 4 0
Crime Analyst 1 1 0
Executive Assist Public Safety 1 1 0
Police Captain 2 2 0
Police Chief 1 1 0
Police Lieutenant 2 2 0
Police Officer 45 47 2
Police Officer - Measure M 18 18 0
Police Officer Trainee 1 1 0
Police Records Clerk I 1 1 0
Police Records Clerk II 4 4 0
Police Records Clerk Supervisor 1 1 0
Police Sergeant 8 8 0
Police Sergeant - Measure M 2 2 0
Property & Evidence Officer 1 1 0
Public Safety Dispatch Supervisor 1 1 0
Public Safety Dispatcher I 1 1 0
Public Safety Dispatcher II 11 11 0
Police Total 115 117 2
158 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
Public Works - Administration
Administrative Assistant II 1 1 0
Deputy Director of M & O 1 1 0
Management Analyst 1 1 0
Public Works Director 1 1 0
Public Works - Administration Total 4 4 0
Public Works - Facilities
Custodian I 2 2 0
Custodian II 2 2 0
Custodian Lead 1 1 0
Facilities Maintenance Engineer I 2 2 0
Facilities Maintenance Manager 1 1 0
Senior Facilities Maintenance Engineer 1 1 0
Public Works - Facilities Total 9 9 0
Public Works - Fleet
Administrative Assistant III 1 1 0
Fleet Maintenance Manager 1 1 0
Parts Inventory Specialist 1 1 0
Vehicle Equipment Tech Lead 2 2 0
Vehicle Equipment Technician I 1 1 0
Vehicle Equipment Technician II 2 2 0
Public Works - Fleet Total 8 8 0
Public Works - Parks
Administrative Assistant III 1 1 0
Equipment Mechanic I 1 1 0
Equipment Mechanic II 1 1 0
Golf Course Supervisor 1 1 0
Landscape Maintenance Supervisor 1 1 0
Parks Planning & Development Manager 1 1 0
Parks/Golf Maintenance Lead Worker 0 2 2
Parks/Golf Maintenance Supervisor 1 1 0
Parks/Golf Maintenance Manager 1 1 0
Parks/Golf Maintenance Tech 4 4 0
Parks/Golf Maintenance Worker I 18 20 2
Parks/Golf Maintenance Worker III 2 1 -1
Senior Landscape Technician 1 1 0
Urban Forestry Maintenance Technician 2 2 0
Public Works - Parks Total 35 38 3
159 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
Public Works - Sewer
Administrative Assistant III 1 1 0
Environmental Compliance Inspect 1 1 0
Instrument Tech Electrician 2 2 0
Laboratory Supervisor 1 1 0
Laboratory Technician I 1 1 0
Laboratory Technician II 2 2 0
Laboratory Technician Lead 1 1 0
Maintenance Planner/Scheduler 1 1 0
SCADA Engineer 1 0 -1
Senior Instrument Technician 1 1 0
Utilities Mechanic 5 5 0
Wastewater Collect Syst Supervisor 1 1 0
Wastewater Collections Worker Lead 1 1 0
Wastewater Maintenance Supervisor 1 1 0
Wastewater Maintenance Worker I 7 7 0
Wastewater Maintenance Worker III 2 2 0
Wastewater Operations Manager 1 1 0
Wastewater Operations Supervisor 1 1 0
Wastewater Plant Maintenance Tech Lead 1 1 0
Wastewater Plant Operator II 1 1 0
Wastewater Plant Operator III 7 7 0
Water Resources Coordinator 1 1 0
Water Resources Regulation Manager 1 1 0
Public Works - Sewer Total 42 41 -1
Public Works - Solid Waste
Administrative Assistant III 1 1 0
Customer Service Representative 3 3 0
Deputy Director Waste Management 1 1 0
Solid Waste Compliance Specialist 1 1 0
Solid Waste Equip Operator I 13 13 0
Solid Waste Equip Operator II 7 7 0
Solid Waste Equip Operator III 16 16 0
Solid Waste Manager 1 1 0
Solid Waste Supervisor 1 1 0
Solid Waste Utility Worker 1 1 0
Solid Waste Worker Lead 3 3 0
Public Works - Solid Waste Total 48 48 0
160 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
Department
Approved Proposed Increase
FY 2023-24
FTE's FY 2024-25 FTE's (Decrease)
Public Works - Streets
Street Maintenance Equip Op I 5 5 0
Street Maintenance Equip Op II 4 4 0
Street Maintenance Equip Op III 2 2 0
Street Maintenance Manager 1 1 0
Street Maintenance Worker Lead 2 2 0
Traffic Sign & Marking Specialis 1 1 0
Public Works - Streets Total 15 15 0
Public Works - Water
Administrative Assistant III 1 1 0
Deputy Director Water Resources 1 1 0
Meter Reader I 2 2 0
Water Distribution Operator II 2 2 0
Water Distribution Operator III 8 8 0
Water Distribution Supervisor 1 1 0
Water Meter Services Supervisor 1 1 0
Water Regulation Compliance Spec I 1 1 0
Water Regulatory Coordinator 1 1 0
Water System Maintenance Worker I 4 4 0
Water System Maintenance Worker III 1 1 0
Water Treatment Oper Supervisor 1 1 0
Water Treatment Operator 2 2 0
Well Mechanic I 2 2 0
Public Works - Water Total 28 28 0
Transit
Administrative Analyst 1 1 0
Public Works Manager Transit 1 1 0
Transit Total 2 2 0
Citywide
Citywide Total 470 474 4
161 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

GLOSSARY OF TERMS
ACTIVITY – A specific and distinguishable line of work performed by one or more organizational components of a government for the purpose of accomplishing a function for which the government is responsible (e.g., the Police Department is an activity within the public safety function).

ADOPTED BUDGET – The City Council-approved annual budget establishing the legal authority for the expenditure of funds as set forth in the budget resolution adopted by Council.

ALLOCATION – The portion of an appropriation which is designated for expenditure by specific organization units and/or for specific purposes.

ANNUAL OPERATING BUDGET – The City’s spending plan of current expenditures and the proposed means of financing them. The annual operating budget is the primary controlling document for most of the City’s spending, financing, and/or acquisition activities.

APPROPRIATION – The legal authorization granted by a legislative body (the City Council) to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in both amount and time.

ASSESSED VALUATION – The valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes.

ASSESSMENT DISTRICT – Not a separate government entity, but rather a defined area of land that will benefit from the acquisition, construction, or maintenance of a public improvement.

AUDIT – A systematic collection of sufficient and competent evidential matter needed to attest to the fairness of management’s assertions in the financial statements, or to evaluate whether management has efficiently and effectively carried out its responsibility.

BOND – A written promise to pay a specified sum of money (the face value of principal amount) together with interest calculated at a specified interest rate on a specified date(s) in the future (the maturity date(s)).

BUDGET DOCUMENT – The instrument used by the budget-making authority (the City Manager) to present a comprehensive financial program to the appropriating body (the City Council).

BUDGET MESSAGE – A written general discussion of the proposed budget usually prepared by the City Manager and addressed to the legislative body (the City Council). The budget message usually contains: (1) an explanation of the principal budget items, (2) an outline of the City’s experience in the prior year and its financial status at the time the message is prepared, and (3) expectations regarding the City’s activities in the upcoming year along with recommendations of financial policy to carry out those expectations.

CAPITAL ASSETS – Long-lived tangible assets obtained or controlled by the City. These assets may be referred to in the private sector as property, plant and equipment. The majority of the City’s capital assets are obtained as a result of completing its capital improvement projects. 162 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
CAPITAL IMPROVEMENT PROGRAM – A plan for purchasing, leasing, and/or constructing the equipment or property needed to complete the City’s long-term improvement projects. The plan details expenditures by year for each project. The plan also specifies the resources estimated to be available to pay for the project expenditures.

CAPTIAL OUTLAY – Expenditures which become an acquisition that is an addition to fixed assets.

CASH BASIS OF ACCOUNTING – A basis of accounting under which revenues are recognized when cash is received and expenditures incurred when cash is paid.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) – A federal grant that aims to develop viable urban communities by providing decent housing, a suitable living environment, and expanded opportunities for persons of low and moderate income. The City of Manteca receives an annual CDBG entitlement from the U.S.

Department of Housing and Urban Development through San Joaquin County.

DEBT SERVICE REQUIREMENT – The amount of money required to pay the interest currently due on outstanding debit, and/or the principal portion due on debt maturing in the upcoming year. The City’s debt service requirement may also include required annual contributions to sinking funds set up to accumulate monies for the retirement of term bonds.

ENCUMBRANCE – Commitments related to unperformed contracts for goods or services. Encumbrances represent the estimated amount of expenditures ultimately to result if the unperformed contracts are completed. Encumbrances are used for budgetary purposes only and are not expenditures under generally accepted accounting principles (GAAP).

ENTERPRISE FUNDS – Also known as Proprietary Funds, this fund type is used to account for operations that are:
(1) financed and operated in a manner similar to private sector enterprises and intent that the costs (including depreciation) for providing goods or services to the general public be financed or recovered primarily through user charges, or, (b) the City, or an outside grantor agency, has determined that a periodic determination of revenues earned, expenses, and net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The City’s enterprise funds are golf, water, sewer, and solid waste.

EXPENDITURE – A decrease in the City’s available financial resources due to the purchase of goods or services, the completion of a contract related to a prior encumbrance, or payments currently due on outstanding debt.

FIDUCIARY FUNDS – Used to report assets held in a trustee or agency capacity for others.

FISCAL YEAR – The twelve (12) month period to which the annual operating budget applies, and at the end of which the City determines its financial position and the results of its operations. The fiscal year for the City of Manteca is July 1 – June 30.

FULL ACCRUAL BASIS OF ACCOUNTING – The method of accounting where revenues are recognized when earned, expenditures are recognized when incurred, and fixed assets are depreciated over their estimated useful life. All enterprise and internal service funds are accounted for using this method of accounting (See Modified Accrual Basis of Accounting).
163 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
FUND – A separate fiscal and accounting entity which is self-balancing and freestanding for the purpose of maintaining records for a series of financial resources which are segregated for a particular purpose. The set of accounts in a fund include cash and other financial resources, all related liabilities, and the residual equities, or balances, and changes therein.

FUND BALANCE – For each separate fund, this is the excess of assets over liabilities. A negative fund balance is sometimes called a deficit. Working capital is the spendable fund balance.

GANN APPROPRIATIONS LIMIT – This term refers to Article XIIIB of the California State Constitution that places limits on the amount of proceeds from taxes that state and local governmental agencies can receive and spend each year.

GAS TAX – Administered by the State Board of Equalization (SBOE), this is a per gallon tax on fuel used to propel a motor vehicle or aircraft. Use of the revenue is for research, planning, construction, improvement, maintenance, and operation of public streets, highways, or public mass transit.

GENERAL FUND – The fund used to account for all financial resources traditionally associated with government which are not required to be accounted for separately.

GENERAL OBLIGATION BONDS – Bonds backed by the full faith and credit of a governmental unit. These bonds usually contain a pledge of the general taxing authority for their repayment.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) –GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They govern the form and content of the basic financial statements of an entity by including not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure and compare financial presentations.

GOVERNMENTAL FUNDS – Funds used to account for tax-supported activities.

GRANT – Contribution, gift, cash, or other assets from another entity to be used or expended for a specific purpose, activity, or facility.

INTER-FUND TRANSFERS – Monies moved from one fund to another. The money is transferred to finance the operations of another fund or to reimburse the fund for expenses.

INTERNAL SERVICE FUND – Funds established to account for the financing of goods or services that are provided by one City department to another. Cost allocations spread the costs incurred by the internal service fund to other funds.

MODIFIED ACCRUAL BASIS OF ACCOUNTING – The method of accounting where revenues are recognized when they become both “measurable” and “available” to finance expenditures for the current period. Measurable means the amount of the transaction can be determined and available means the amount is collectible within the current period or soon enough thereafter (generally sixty days) to be used to pay liabilities of the current period. All governmental funds are accounted for using this method of accounting (See Full Accrual Basis of Accounting).
164 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
OPERATING BUDGET – Annual appropriation of funds for ongoing program costs, including salaries and benefits, services and supplies, debt service, and capital outlay.

OPERATING EXPENSES – Expenditures for materials, supplies, and services which are ordinarily consumed within a fiscal year and which are not included in program inventories.

OPERATING TRANSFERS – legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. An example would be the transfer of funds from the general fund, or an enterprise fund, to an internal service fund to finance the services provided by the internal service fund (See the Fiscal Overview section of this document for further definitions of the types of funds).

ORDINANCE – A formal legislative enactment by the governing board of a municipality (the City Council). If it is not in conflict with any higher form of law, such as a State statute, Federal law, or constitutional provision, it has the full force and effect of law within the boundaries of municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status.

Ordinarily, the City’s statues or charter will specify or imply those legislative actions which must be by ordinance and those which may be by resolution.

PERFORMANCE MEASURES – Performance measures are an important component of decision making, and at a minimum, they should be based on program goals and objectives, measure program results or accomplishments, provide for comparisons over time, measure efficiency and effectiveness, and be reliable, verifiable, and understandable.

PROPERTY TAX – Property tax is imposed on real property (land and permanently attached improvements such as a building) and tangible personal property located within the City.

PRELIMINARY BUDGET – The budget in its initial preparation stage prior to being reviewed and formulated by the budget-making authority (the City Manager). In the preliminary stage, a budget consists of various estimates forecasting current costs into the future and new or modified spending proposals for the future.

PROPOSED BUDGET – The budget as formulated and proposed by the budget-making authority (the City Manager). It is submitted to the legislative body (the City Council) for review and approval.

RESERVE – An account used to earmark a portion of the fund balance. This may be done for various reasons. The most common is to indicate that this portion of the fund balance is not available for general expenditures, or the amount has been legally segregated for specific future use.

RESOLUTION – A special or temporary order of a legislative body (the City Council). This action requires less legal formality than an ordinance (See Ordinance).

REVENUE – Amounts received or receivable from taxes, fees, permits, licenses, interest, and intergovernmental sources during the fiscal year.

SINKING FUND – A group of accounts established to account for the accumulation of resources for, and the payment of, long-term bond principal and interest. Bonds issued in such a fund contain an agreement requiring the governmental unit to periodically set aside a sum which, when compounded with interest, will be sufficient to redeem the debt at the stated maturity date. Bonds of this type are commonly known as term bonds. 165 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET
SPECIAL REVENUE FUND – A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

SUPPLEMENTAL APPROPRIATION – An additional appropriation made by the legislative body (the City Council) after the budget year has begun.

SUPPORT SERVICES – The expenditure class for charges paid by one City department or agency to another for services rendered or materials supplied.

TAXES – Charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against persons or property for current or permanent benefits, such as special assessment districts. Neither does the term include charges for services rendered only to those paying such charges, such as sewer service charges.

TRANSIENT OCCUPANCY TAX (TOT) – A tax imposed on travelers who stay in temporary lodging facilities within the City. Also referred to as a Hotel/Motel Tax.

USER CHARGES – The payment of a fee for direct receipt of a public service by the party benefiting from the service (e.g., fees paid for periodic refuse pick-up).

WORKING CAPITAL – Broadly defined as the excess of current assets over current liabilities. A practical definition for governmental units would be the excess of cash, investments, and accounts receivable over accounts payable. Amount of fund balance that is available to spend. 166 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

PLACEHOLDER FOR APPROPRIATION LIMIT

APPROPRIATION LIMIT
167 | Page
CITY OF MANTECA | FISCAL YEAR 2024-2025 ANNUAL BUDGET

PLACEHOLDER FOR RESOLUTION

RESOLUTION