PROPOSED
FY 2025-26 BUDGET
AGENDA
• City Council & Goals & Priorities
• Manteca Demographics
• Collaborative Team Effort
• Budget Calendar
• Financial Situation Update
• Citywide Budget Overview
• General Fund Budget Overview
• Enterprise Funds
• Other Funds
• Fiscal Challenges & Opportunities
• Council Discussion
MANTECA CITY COUNCIL
COUNCIL GOALS & PRIORITIES
Population
reached 95,000 in
2025
Manteca employs
over 36,000 people
Roughly 4,250
business permits
processed annually
Average home
value is $609,826
Population Growth
Economy
Business Activity
Property Values
MANTECA DEMOGRAPHICS
COLLABORATIVE TEAM EFFORT
City
Manager
City
Attorney
City Clerk/
Legislative
Police Fire
Public
Works
Engineering Development
Services
Information
Technology
Human
Resources
Finance
Recreation &
Community
Services
BUDGET CALENDAR
July - August
Sept - March April - May
• Year-End
Adjustments/
Close
• Carryovers
• Budget
Development
• Prior Year Audit
• Long Range
Financial Plan
• Budget
Development
Dec - Jan
• Mid-Year
Adjustments
• Budget
Development
June
• City Council
Budget
Adoption
FINANCIAL SITUATION UPDATE
• Completed audits for FY23 and FY24
• Ongoing fund monitoring
• Continued review of fee structures and rates
• Participation in revenue enhancement efforts
• Completed Full Cost Allocation Plan for FY26
• Development of Internal Service Fund (ISF) Plan
• Evaluation and update of financial policies and procedures • Addressing pension/OPEB obligations
• Advancing 5-Year Capital Improvement Program
• Launched ClearGov transparency webpage and Digital Budget Book
DIGITAL BUDGET BOOK
• Improved Transparency
• Better Communication
• Real-Time Accessibility
• Efficiency & Time Savings
• Enhanced Collaboration
• Data-Driven Decision-Making
• Audit & Compliance Support
• Environmentally Friendly
Operating Revenues
Operating Expenses
Budget Surplus
Capital Requests
Personnel Requests
CITYWIDE BUDGET
OVERVIEW
Category Proposed Amount
$312.6 million
$311.2 million
$1.4 million
$65.1 million
$1.2 million
Notes
$80.5 million from General Fund
$80.9 million from General Fund
First citywide surplus in 2 years
Reduced from initial $102.3 million
Reduced from initial $8 million
• Collaboration Across Departments
⚬ Refined project requests and aligned proposals with strategic goals • Project Phasing & Workload Balance
⚬ Phased out or deferred lower-priority initiatives;
⚬ Matched project timelines with staff capacity
• Fund Affordability Focus
⚬ Ensured projects fit within available funding
⚬ Maintained service quality despite budget constraints • Outcome
⚬ More focused, sustainable set of projects
⚬ Improved alignment of resources, workload, and city priorities
CITYWIDE BUDGET
OVERVIEW (CONT.)
CITYWIDE REVENUES
BY FUND TYPE
Total Citywide Revenues - $312.6 Million
• Enterprise $92.7M
• General Fund $80.5M
• Capital Improvements $51.7M
• Special Revenue $56.8M
• Internal Service $23.7M
• Other Funds $7.2M
CITYWIDE EXPENSES
BY FUND TYPE
Total Citywide Expenses - $311.2 Million
• Enterprise $94.5M
• General Fund $81M
• Special Revenue $54.4M
• Capital Improvements $51.3M
• Internal Service $22.9M
• Other Funds $7.1M
GENERAL FUND
REVENUES
Total General Fund Revenues - $80.5 Million
• Property Tax modest increase
• TOT tax-sharing agreement
• Sales Tax slight increase
• Red Light Cameras offset by expenses
• Full Cost Allocation Plan slight increase
Agreement Terms
• City 25% off the top | Developer next $2 million
• City reimbursed for:
⚬ Land purchase: $67,500/year for 10 years
⚬ Deferred City fees: $450,975/year for 20 years
• Remaining TOT Split:
⚬ First 10 years: 75% to Developer, 25% to City
⚬ Next 15 years: 50% to Developer, 50% to City
YEAR
GREAT WOLF LODGE
TOT UPDATE
GENERAL FUND EXPENSES
Total General Fund Expenses - $80.8 Million
• Personnel
⚬ 3 New FTEs (Police: CSO, Patrol Officers)
⚬ 1 Reclassification (HR Tech to HR Analyst)
• Operating
⚬ .005% increase
• Capital
⚬ 510,927 in new projects
￭ Zoom Conferencing Systems (30k)
￭ Axon Body Cams Contract (61k)
￭ Event Safety Barriers (155.9k)
￭ Mini Robot Upgrade (30k)
￭ Woodward Park Turf Renovation (64k)
￭ Replacement Chipper Truck (70k, partially funded)
￭ Storm Drain Improvements - Mellon Ave (100k)
GENERAL FUND TRENDS
GENERAL FUND RESERVE
TRENDS
MEASURE M TRENDS
SEWER FUND TRENDS
WATER
FUND
TRENDS
SOLID WASTE FUND TRENDS
OTHER FUNDS
• American Rescue Plan Act (ARPA)
• Recreation/ Golf Fees | General Fund subsidies
• Development Services | Drawing down reserves
• Gas Tax/ SB1 | Economic factors
• Measure K | Additional funding
• Fire Facilities Fees | Projects underway
• Government Facilities Fees | Healthy reserves
• Community Facilities Districts | Offsets General Fund
ONGOING FINANCIAL
CHALLENGES
MEASURE Q
Spending Plan includes:
• Street/Road Maintenance
⚬ Gas Tax (Fund 420) offset ($2.5M)
⚬ Other street projects ($2M)
• Police Needs
⚬ Fleet Replacements ($1.6M)
⚬ Equipment ($452k)
• Fire Needs
⚬ Funding for Two Type 1 Fire Engines($2.65M)
⚬ Equipment ($1M)
FISCAL CHALLENGES
UNFUNDED
POSITIONS
UNFUNDED
CAPITAL
FACILITY &
MAINTENANCE
• City Hall
• Public Safety Buildings &
Equipment
• Community Pool Update
• Wastewater Plant
Expansion
• Water Infrastructure
Updates
• State Solid Waste
Implications
$37.2
Million Unfunded
$6.8
Million Unfunded
Facility Needs
• Continue to Educate Council, Staff, Voters
• Continue to Explore Augmented Revenue Streams
• Continue to Solicit Grants
• Update Master Plans and Fee Studies
• Work with Council to Set Priorities
• Support Each Other
OVERCOMING CHALLENGES
COUNCIL DISCUSSION
SUMMARY
• 7 new full-time positions
⚬ Additional staffing changes under review
• $65.1 million in capital
• Class & Compensation Study
• Budget aligns with Goals & Priorities
• Balanced Budget
THANK
YOU
CONTACT US
(209) 456-8730
www.manteca.gov
1001 W. Center St. Manteca CA 95337
#TEAMMANTECA