Manteca City Council
June 3, 2025

TABLE OF CONTENTS
Preface6
Citywide Organizational Structure7
City Council and Executive Team8
Budget Message9
History of the City 17
Demographics 18
Budget and Fiscal Policy 23
Budget Timeline 34
Executive Summary 35
Strategic Plan 37
Personnel Changes 38
Department Summaries 39
City Attorney's Office 40
Legislative Services/City Clerk 44
City Manager's Office 48
Development Services 52
Engineering 56
Finance 61
Fire Department 66
Human Resources 72
Information Technology 77
Police Department 82
Public Works 88
Recreation 100
5-Year Forecasts 106
Fund Summaries 107
Citywide Fund Summary 108
Fund 100 - General Fund 112
Fund 105 - Measure Q 118
Fund 110 - COVID Relief 121
Fund 120 - Fire Grants 124
Fund 126 - Navigation Center 126
Fund 140 - CDGB 129
Fund 150 - Police Grants 132
Fund 155 - Asset Seizure 135
Fund 160 - SLEF 138
Fund 200 - Recreation 141
Fund 250 - Development Mitigation 145
Fund 260 - Major Equipment Purchase Fee 148
Fund 280 - LMD 151
Fund 320 - Measure M 155
Fund 340 - Development Services 158
Fund 350 - Innovation and Technology 162
Fund 420 - Gas Tax / Street Improvement 165
Fund 425 - Gas Tax / Street Improvement SB1 169
Fund 430 - RTIF 172
Fund 440 - Measure K 175
Fund 460 - TDA Local Transporation 178
Fund 500 - Parks Acquisition 182
Fund 510 - Neighborhood Park In Lieu Fees 185
Fund 530 - Fire Facilities Fees 188
Fund 540 - Government Facilities Fees 191
Fund 550 - CFD 194
Fund 580 - PFIP Drainage 198
Fund 590 - PFIP Transportation 201
Fund 610 - Federal Transit Management 204
Fund 620 - Golf Course 208
Fund 630 - PFIP Sewer 212
Fund 640 - Sewer O&M 215
Fund 650 - Sewer Improvement 219
Fund 660 - Solid Waste 222
Fund 670 - Solid Waste Cost Recovery 226
Fund 680 - Water O&M 229
Fund 690 - Water Improvement 234
Fund 700 - PFIP Water 237
Fund 810 - Engineering 241
Fund 820 - Vehicles 245
Fund 830 - Information Technology 249
Fund 840 - Equipment 253
Fund 860 - Self Insurance / Risk Management 256
Fund 900 - CFD Bond 260
Debt Services & Inter-Fund Transfers 262
Debt Service 263
Inter-Fund Transfers 273
Capital Improvement Plan 274
One Year Plan 275
Multi-Year Plan 278
Project Types 281
Projects by Department 283
City Clerk 290
City Manager 294
Community Development 302
Engineering 320
Fire Department 443
Information Technology 481
Information Technology 517
Police Department 520
Public Works 580
Recreation & Community Services 893
Transit 904
Supplemental Information 919
Position Control Listing 920
Glossary 926
Preface
Disclaimer
This document is designed to be viewed digitally as an interactive budget website. When converted to PDF for printing or other uses, the formatting may cause excess white space and/or misalign section headings from their corresponding content. Additionally, the page count may increase. For the best experience, we encourage you to view the budget in its digital format to take full advantage of its interactive features.

Mission Statement
"The Manteca City Council embodies the values of community, neighborly compassion, and unwavering commitment to integrity, leadership and optimism."
The City of Manteca’s FY 2025-26 Budget reflects the City Council’s mission of community, integrity, and leadership. It is a comprehensive financial plan aligning resources with City priorities, ensuring the delivery of essential services while promoting sustainable growth.

The document serves as both a fiscal roadmap and a policy guide, supporting transparency, accountability, and strategic decision-making.

Developed through a rigorous process, the budget balances immediate needs with long-term planning, focusing on public safety, infrastructure, economic development, and service quality.

It sets annual spending based on projected revenues, with any mid-year funding increases requiring Council approval. The City remains committed to adapting to changing conditions and maintaining responsible, forward-looking financial management.

Financial Plan and Budget Organization
The City of Manteca’s Financial Plan and Budget is organized into key sections to provide clarity, transparency, and context for a wide range of audiences, including the public, businesses, and government entities. The document includes:

Budget Message: Overview from the City Manager on the City’s fiscal condition and budget highlights. Includes the basis of budgeting, budget process, financial policies, demographics, organizational structure and history of the City.

Executive Summary:

Department Summaries: Details each department’s structure, functions, accomplishments, goals, and expenses.

Fund Summaries: Offers data on revenues, expenditures, and fund balances with supporting graphics.

Debt Services and Inter-Fund Transfers: Details the City’s debt obligations and fund transfers.

Capital Improvement Plan: Outlines a one-year and multi-year strategy to guide infrastructure and facility investments across the City, along with a view by project type.

Capital Projects: Lists projects by Department.

Appendix: Includes supplementary information to enhance the understanding of the budgetary process and related details.

Operating programs are organized by departmental functions, providing a comprehensive view of how resources are allocated and managed:

Administration: City Manager, City Attorney, Legislative Services/City Clerk, Human Resources, Finance, and Information Technology
Public Safety: Police and Fire
Cultural Services: Recreation & Community Services
Development and Infrastructure: Development Services, Public Works, and Engineering Table of Contents Preface
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 6 Organizational Structure
Residents of Manteca
City Council / Elected Officials
City Manager's Office
City Clerk / Legislative Services Human Resources
Payroll
Risk Management
Information Technology
Operations
Applications
Finance
Revenue
Accounting
Budget
Public Works
Operations and Maintenance
Transit
Solid Waste
Water Resources
Engineering
Infrastructure
Development
Development Services
Building Safety
Planning
Economic Development
Police
Services Operations
Fire
Prevention
Operations
Recreation and Community Services
Recreation
Senior Services
Special Events / Community Outreach
City Attorney's Office
Boards and Commissions
Table of Contents Citywide Organizational Structure

City Council
Executive Team
Toni Lundgren, City Manager
Jose Jasso, Assistant City Manager
David Nefouse, City Attorney
Cassandra Candini-Tilton, Director of Legislative Services / City Clerk Stephanie Van Steyn, Director of Human Resources
Pennie Arounsack, Director of Information Technology
Matthew Boring, Interim Finance Director
Vacant, Director of Public Works
Kevin Jorgensen, Director of Engineering
Brad Wungluck, Interim Director of Development Services Stephen Schluer, Police Chief
David Rudat, Interim Fire Chief
Budget Prepared by:

Lana McBroom, Budget Manager
Loretta Olmos, Senior Budget Analyst
Juliana Whorton, Budget Analyst
Table of Contents City Council and Executive Team
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 8 Budget Message
Toni Lundgren, City Manager
June 3, 3025
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 2025–26. This budget reflects months of strategic planning, collaboration, and community engagement, with a focus on building a resilient city while managing financial challenges responsibly.

Developed through a transparent and inclusive process, the budget incorporates input from departments, residents, and community partners, aligning with the City Council’s adopted goals and priorities. We’ve taken a conservative approach to revenues and worked closely with departments to make thoughtful adjustments to keep spending within available resources.

While some funds continue to face pressure, the City is making progress—on-time audits will help unlock withheld grant funding, and fee and rate updates are underway. A potential sales tax measure is also being explored to help address deferred infrastructure needs, enhance public safety, and improve overall quality of life for Manteca residents. This budget balances immediate needs with long-term investment to ensure a stronger future for our community.

Employee costs in the City of Manteca continue to rise, posing significant budgetary pressure. Current labor contracts are in their final year, expiring at the end of FY 2024–25. The need to remain competitive in wages and benefits to attract and retain a qualified workforce represents the City’s most immediate financial risk outside broader economic downturns.

Pension obligations are also increasing, driven by the full implementation of CalPERS' lowered long-term rate assumptions and continued investment returns falling below those benchmarks. Additionally, the global insurance market remains highly unstable due to recent catastrophic events and major payouts, resulting in skyrocketing premiums and reduced coverage availability across all risk pools. While Manteca is partially self-insured, it is still impacted by these broader insurance market disruptions.

Despite ongoing economic pressures, the City of Manteca is well-positioned to manage short-term challenges in Fiscal Year 2025–26 without major service disruptions. Strategic investments made during recent growth years have strengthened the City’s financial foundation. Progress has also been made in addressing capital needs, while reserves for technology, vehicle, and equipment replacement have been established or enhanced.

Looking ahead, sustained focus on long-term liabilities is essential. Aging infrastructure, evolving regulations, and technology demands require continued investment to maintain service quality. Strengthening pension funding remains a priority to retain and attract a skilled workforce in a competitive labor market. Continued commitment and financial planning will be critical to meeting these needs in the years to come.

Despite economic uncertainty, the City of Manteca continues to meet its financial commitments by fully funding General Fund reserves as outlined in Council-adopted policies. This includes 25% of expenditures for potential economic downturns, 5% for pensions, and additional allocations for economic development, capital, and technology needs.

Table of Contents Budget Message

Each year, the City Council sets new strategic goals and priorities that shape the City's budget, operations, and initiatives, ensuring alignment with both community values and Council objectives.

With the recent passage of Measure Q—a ¾-cent general sales tax—and the implementation of updated water and wastewater rates, the City is well-positioned to address long-standing infrastructure and maintenance needs. For Fiscal Year 2025-26, the City plans to invest approximately $65.1 million in capital improvements. Major projects include $13 million to close a critical gap in the South Manteca trunk sewer main, $4.9 million for storm drain design work, and over $14 million in upgrades at the City’s wastewater treatment facilities.

Additionally, $7.3 million is allocated for public safety equipment and facilities, and $8.4 million for street and transportation projects, including $3.9 million to advance two diverging diamond interchange upgrades. The budget also supports fleet replacements across departments, community enhancement projects, and continued investment in technology and infrastructure resiliency.

Budget Overview
The proposed Fiscal Year 2025-26 budget shows a $1.4 million surplus, with revenues of $312.6 million and expenses of $311 million. The budget focuses on maintaining essential services, supports key initiatives, and ensures financial solvency for the city.

Fiscal Year 2025-26 Citywide
Revenues vs. Expenses
Revenues $312,600,149 (50.11%)
Expenses $311,166,391 (49.89%)
Citywide Expenses by Category
($311.2 million)
Operating $125,224,315 (40.24%)
Personnel $96,907,449 (31.14%)
Capital $65,099,455 (20.92%)
Debt Service $13,304,801 (4.28%)
Transfers Out $10,630,371 (3.42%)
Table of Contents Budget Message
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 10 Key Factors & Strategies
Key Factors Contributing to the Surplus
The City’s $1.4 million surplus is primarily the result of strong local economic activity, which led to higher-than-expected revenues from sales tax, property tax, and transient occupancy tax. In addition, conservative budgeting helped keep spending below projected levels, with contingency funds and reserves largely unused. Operational efficiencies—such as delayed hiring, vacant positions, and cost savings through improved procurement—also played a significant role in reducing overall expenditures.

Strategies for Addressing Solvency
To ensure long-term fiscal health, the City is taking a comprehensive approach to solvency. Expense management remains a priority, with ongoing efforts to control costs by limiting discretionary spending, renegotiating contracts, and deferring non-essential, unfunded capital projects. On the revenue side, the City is actively identifying new funding sources, adjusting fees as needed, and pursuing grants to enhance financial capacity.

Building and maintaining strong General Fund reserves is a key focus, providing a financial cushion against economic uncertainty. The City is also strengthening its long-term financial planning through the development of a multi-year forecast and by accounting for pension and retiree health obligations.

To support major initiatives, the City continues to explore public-private partnerships that help fund important projects while reducing pressure on public resources. Lastly, community engagement remains central to the City’s approach, ensuring that financial decisions reflect residents’ priorities and values.

Table of Contents Budget Message

General Fund Overview
General Fund Revenue
The Fiscal Year 2025–26 budget is funded through property and sales taxes, grants, and other revenue sources, with a focus on maximizing available resources for city improvements. The proposed General Fund revenue is $80.5 million, an increase of about $4.9 million (6%) over the Fiscal Year 2024–25 amended budget. This growth is driven by steady consumer spending, new business activity, population growth, inflation-driven prices, and stable employment.

Revenue Type FY22 Actuals FY23 Actuals FY24 Actuals
FY25 Amended
Budget FY26 Budget
Property Taxes 21,443,545 25,660,665 27,637,304 28,325,686 31,500,000 Sales Tax 18,299,132 19,091,153 19,131,748 19,483,934 19,900,000 Transient Occupancy Tax 6,764,211 7,348,923 7,063,290 7,700,000 7,900,000 Overhead Allocation 7,036,052 7,166,634 7,916,616 8,017,000 7,941,882 Franchise Fees 1,986,090 2,132,616 2,150,265 2,150,000 2,620,000 Property Transfer Tax 826,751 641,216 613,142 640,000 750,000 Licenses and Permits 743,249 881,949 1,221,602 2,055,000 2,355,000 Other Taxes 1,046,100 648,632 993,083 810,000 1,080,000 Investment Earnings (678,277) 1,022,275 1,313,488 1,000,000 1,600,000 Public Safety Programs 3,587,628 3,117,870 2,139,646 4,012,000 3,084,800 Public Works Programs 70,777 59,988 129,558 146,800 337,900 Recreation Programs 21,149 28,908 48,147 40,000 55,000
Rental Property 250,719 577,356 476,369 534,000 684,000 State/County Grants 404,777 389,308 228,126 365,000 365,000 Other Revenue 256,072 680,230 2,733,358 211,000 369,000 Transfers In From 53,386 24,640
Grand Total 62,585,978 69,615,512 73,795,742 75,546,660 80,542,582 General Fund Expenses
The proposed Fiscal Year 2025–26 General Fund expenditure budget is $80.9 million, an increase of $483,317 (0.07%) from the Fiscal Year 2024–25 amended budget. The increase is mainly due to new personnel and the continuation of a Class & Compensation Study from the previous fiscal year.

Category FY22 Actuals FY23 Actuals FY24 Actuals
FY25 Amended
Budget FY26 Budget
Personnel 41,466,035 41,292,174 44,148,400 47,050,537 48,218,364 Operating 18,058,439 20,495,791 23,559,740 27,841,864 28,958,225 Capital 1,597,308 2,703,558 3,155,820 4,191,524 510,927 Transfers Out 1,272,327 1,581,870 2,521,766 1,281,500 3,130,371 Grand Total 62,394,109 66,150,979 73,522,178 80,365,425 80,817,887 Table of Contents Budget Message
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 12 All Other Funds Overview
For Fiscal Year 2025-26, the City projects a 10% increase in revenue and a 28% decrease in expenses for All Other Funds, driven by staffing additions, inflationary pressures, and capital investments.

All Other Funds Revenues
The City’s proposed Revenue Budget for All Other Funds is $232 million for Fiscal Year 2025-26, which is $23 million more (10%) than the Fiscal Year 2024-25 Amended Budget of nearly $209 million.

Revenue FY22 Actuals FY23 Actuals FY24 Actuals
FY25 Amended
Budget FY26 Budget
Revenue 160,545,470 147,323,717 192,630,365 205,913,454 223,927,196 Transfers In 4,362,318 5,237,542 256,380 2,876,798 8,130,371 Grand Total 164,907,788 152,561,259 192,886,745 208,790,252 232,057,567 All Other Funds Expenses
The City’s proposed Expense Budget for All Other Funds is $230.2 million for Fiscal Year 2025-26, which is $91 million less (28%) than the Fiscal Year 2024-25 Amended Budget of nearly $321.2 million. The decrease from Fiscal Year 2024-25 to Fiscal Year 2025-26 is mainly due to capital funds that will roll into future years as projects continue.

Table of Contents Budget Message

Expenses FY22 Actuals FY23 Actuals FY24 Actuals
FY25 Amended
Budget FY26 Budget
Personnel 40,067,271 41,598,698 37,347,901 46,727,671 48,558,230 Operating 57,443,752 61,742,418 75,990,708 82,316,763 96,266,090 Capital 22,936,974 26,167,873 33,807,477 177,208,307 64,588,528 Debt Service 5,230,871 5,005,073 5,151,260 13,373,420 13,304,801 Transfers Out 833,720 53,386 1,483,700 1,620,208 7,500,000 Other (11,771,004) (10,798,341) (14,685,337) - -
Grand Total 114,741,584 123,769,107 139,095,709 321,246,369 230,217,649 (continued from above)
(continued from above)
Table of Contents Budget Message
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 14 Fund Balance
The audit for Fiscal Year 2023-24 has been completed, restoring the City to a regular audit cycle. Fiscal Year 2025-26 fund balances were projected using Fiscal Year 2022-23 audited data and Fiscal Year 2024-25 estimates, with fund summaries including commentaries for added context.

Pension Liability
For Fiscal Year 2024-25, the City of Manteca’s annual pension-related costs total approximately $16.4 million. This includes $11.1 million in Unfunded Accrued Liability (UAL) payments, $5.3 million in normal cost contributions, and contributions to a 115 Trust for pensions and Other Post-Employment Benefits (OPEB). These costs have increased 22.5% from the prior year due to CalPERS assumption changes.

OPEB obligations continue to be addressed through the 115 Trust, with ongoing contributions annually.

Staffing
The Fiscal Year 2025-26 budget includes agreed-upon pay increases from current labor contracts, and the City is actively negotiating with one employee group. Contracts include re-opener clauses to revisit wages if sales tax revenue increases by 5% in Fiscal Year 2025-26.

The budget also adds seven new positions and one reclassification to support public safety, fleet maintenance, and parks operations.

Capital Projects
The Fiscal Year 2025-26 budget includes new capital projects and a comprehensive five-year Capital Improvement Program covering current, approved, and future projects. However, due to funding gaps in water, sewer, and solid waste, non-emergency projects in these areas are on hold, with new requests deferred until additional revenue or bond funding becomes available later in the fiscal year.

Cost Distributions
The Fiscal Year 2025-26 budget reflects updated staffing cost distributions across multiple funds to accurately allocate shared services, such as customer support for utilities. It also includes revised internal cost allocation charges to fully capture the cost of internal services like Information Technology. A comprehensive cost allocation study was completed with consultant support to ensure transparency and accurate accounting.

Community Engagement
Community involvement has been a vital part of this year’s budget process. Through public hearings and town halls, residents shared thoughtful feedback that helped shape a budget focused on meeting the needs and priorities of our community. We sincerely appreciate your engagement and support.

Looking Ahead
Table of Contents Budget Message

The Fiscal Year 2025-26 budget reflects not only our commitment to fiscal responsibility but also our focus on long-term community growth and vibrancy. Major projects include the planned Ten Pin Fun Center on Atherton, the Family Entertainment Zone (a 150-acre city-owned master-planned development expected to have a significant regional draw), and Manteca Crossing, a mixed-use development at Atherton and Airport featuring a hotel, retail, and gas station anchored by a grocery store, to serve the city’s growing south side. Our first Downtown Property & Business Improvement District continues to enhance the downtown experience for businesses and residents alike.

In addition, new businesses such as Crumbl Cookies, Bao Bao, Waba Grill, and others are choosing Manteca, boosting local commerce, and expanding amenities for our community. With this momentum, the Fiscal Year 2025-26 budget lays the foundation for a thriving, sustainable future while allowing flexibility to respond to evolving needs and opportunities.

Conclusion
I want to extend my sincere appreciation to the City Council, our dedicated staff, and especially Budget Manager Lana McBroom and her team for their tireless work in preparing the Fiscal Year 2025-26 budget. Their commitment and collaboration made this balanced budget possible. We’re confident it positions Manteca to meet upcoming challenges and continue building a strong, vibrant community. I 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
Table of Contents Budget Message
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 16 History of the City
Overview
Manteca is located in California’s Central Valley, between Stockton and Modesto, with a 2024 population of 90,917, reflecting a 2.7% annual growth. The city spans 17.8 square miles and experiences hot, dry summers and mild, rainy winters.

History
Originally inhabited by the Yokuts, Manteca evolved from an agricultural community. Joshua Cowell, the city’s founder, arrived in 1861. The Central Pacific Railroad misspelled the intended name “Monteca” as “Manteca” (Spanish for lard), which stuck. Major development began in 1909 with the formation of the South San Joaquin Irrigation District.

Modern Growth
Manteca's strategic location at the intersection of Interstate 5, Highway 99, and SR-120 has made it a popular spot for Bay Area commuters. It now hosts key facilities like the ACE Train, Manteca Transit Center, and a growing list of attractions.

Attractions & Highlights
Great Wolf Lodge: a 500-room resort with an indoor water park drawing over 638,000 annual visitors.

Big League Dreams Sports Park: Replica Major League Baseball fields, indoor pavilion, restaurant – 760,000 visitors annually.

Bass Pro Shops: Features themed environments, archery range, and tribute displays.

Pumpkin Fair: Celebrates Manteca’s nickname as the “Pumpkin Capital of the World,” drawing 20,000+ each October.

Watermelon Street Fair: Regional event attracting 40,000+ attendees.

Manteca Mural Society: 32 murals downtown celebrating local culture and history.

East Union Cemetery: Historic landmark from 1872.

Manteca Golf Course: Public 18-hole course with a country club feel.

Deaf Puppy Comedy Club & Brethren Brewing Company: Add cultural and social vibrancy to downtown.

Transit & Accessibility
The Manteca Transit Center offers modern, accessible public transit, including tools for the visually impaired. It also serves as a venue for community events.

Manteca has transformed from a small farming town into a full-service city, balancing growth, tourism, history, and community charm.

Table of Contents History of the City

Demographics
Population

TOTAL POPULATION
86,521

3.13%
vs. 2022

GROWTH RANK
18 out of 503 Municipalities in California
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses

DAYTIME POPULATION
73,260
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 30k
40k
50k
60k
70k
80k
90k
100k
Table of Contents Demographics
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 18

POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates 6K
7K 7K
5K
5K
12K 12K
11K
5K 5K
7K
3K
1K
<5
5-9
10-14
15-19
20-24
25-34
35-44
45-54
55-59
60-64
65-74
75-84
>85
0 3K
5K
8K
10K
13K
15K
Table of Contents Demographics

Household

TOTAL HOUSEHOLDS
26,926
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base.
15%
higher than state average
12%
higher than state average
-24%
lower than state average
-22%
lower than state average
* Data Source: American Community Survey 5-year estimates Family Households
56%
Married Couples
55%
Singles
18%
Senior Living Alone
10%
Table of Contents Demographics
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 20 Economic
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.

HOUSEHOLD INCOME
Above $200,000
16%
-17.09%
lower than state average
Median income
$94,718
-1.68%
lower than state average
Below $25,000
10%
-21.41%
lower than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
Table of Contents Demographics

Housing
2023 MEDIAN HOME VALUE
$561,200
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.

HOME VALUE DISTRIBUTION
* Data Source: 2023 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.

HOME OWNERS VS

RENTERS
Manteca State Avg.
28%
Rent
72%
Own
44%
Rent
56%
Own
* Data Source: 2023 US Census
Bureau, American Community
Survey. Home value data includes
all types of owner-occupied
housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
200K
300K
400K
500K
600K
321
2K
10K
4K
2K
202
182
159
101
220
433
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 1K 2K 3K 4K 5K 6K 7K 8K 9K 10K 11K
Table of Contents Demographics
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 22 Budget and Fiscal Policy
The annual budget and financial plan aim to align the City’s financial resources with the City Council’s goals and community priorities. This is supported by formal fiscal policies and procedures that guide budget preparation and management. Key policy areas include financial reporting, budget development, capital improvement planning, reserve management, revenue and fee strategies, debt and investment practices, personnel, and service contracting.

Financial Plan Purpose and Organization
The City’s annual financial plan is designed to identify community service needs, set service goals, organize activities, and allocate resources accordingly. It also establishes objectives to improve service delivery and sets standards to evaluate performance, goal achievement, and budget use.

Financial Reporting
The City will produce annual audited financial statements using generally accepted accounting principles and aims to meet GFOA standards. Financial activity is reported across various funds to ensure transparency and legal compliance. Interim reports will keep the Council and staff informed of fiscal status, and a Mid-Year Budget Review will assess progress, allowing for adjustments to meet goals and complete priority projects.

Budget Development and Administration
A balanced budget occurs when revenues and one-time reserve use meet or exceed expenditures, ensuring financial stability. The City of Manteca manages two primary fund types: General Funds, which are flexible and support essential services like public safety, and Restricted Funds, which are legally earmarked for specific services or projects, such as utilities or infrastructure. The City prioritizes using restricted funds where eligible, reserving General Fund dollars for needs without dedicated funding sources.

To support the Council’s mission and goals, the City uses key budget strategies: maintaining a strategic focus aligned with community priorities, ensuring strong fiscal control and accountability, promoting clarity in financial planning, incorporating long-term resource allocation, and delivering flexible, cost-effective services that adapt to changing needs.

The City Manager presents an annual budget and financial plan to the City Council, detailing past, current, and projected revenues, expenditures, and fund balances. The plan outlines service priorities, a five-year financial forecast, and a five-year Capital Improvement Program, serving as both the City's official financial plan and strategic guide for delivering services to the community.

The City’s budget is developed by staff under the direction of the City Manager. Each winter, departments receive financial guidance and submit budget requests, which are reviewed and compiled into a Proposed Budget. After review by the Finance Director and City Manager, the Proposed Budget is presented to the City Council in June for public input and adoption. If not adopted by July 1, interim spending measures may be enacted. Both Proposed and Adopted Budgets are published online for public access.

The City Council may amend the budget at any time with a majority vote, but any changes to total appropriations require formal Council approval. Council action is also needed for inter-fund transfers, reserve appropriations, and large loan commitments. The City Manager ("City Manager" means the City Manager or, if so designated, the Finance Director, Assistance Finance Director, or the Budget Manager) is authorized to make certain budget adjustments, such as transfers within a fund or department, and reserve appropriations, as permitted by policy or Council resolution.

Appropriation Control
The City Manager has significant authority to manage and amend the Adopted Budget, within guidelines set by the City Council. Key areas include:

1. Implementation of Council-Adopted Budget: Authorized to adjust appropriations and staffing per Council direction during budget adoption.

Table of Contents Budget and Fiscal Policy

2. Budget Amendments: Any changes that increase or decrease the City’s total budget must be approved by the City Council unless specifically authorized otherwise.

3. Expenditure Limits: Expenditures must not exceed adopted or amended budgets for any fund.

4. Transfers Within Funds: Authorized to transfer appropriations and revenues within the same fund and between “like funds” (e.g., Solid Waste, Sewer, Water enterprise funds).

5. Special Fund Authority: Can amend budgets for Asset Seizure, Planning/Building Divisions, Risk Management, and grant-related funds as needed during the year.

6. Capital Projects:

Can approve budget transfers within the same fund for minor projects (under $250,000).

May zero out completed projects.

Transfers between projects using different funds require Council approval unless pre-authorized.

7. Grants & Special Revenue:

Authorized to adjust grant-related funds (e.g., TDA, LTF, SLESF, Measure K) to match actual awards.

Can amend budgets to return unspent grants if required.

8. Other Adjustments:

May adjust budgets due to legal settlements, judgments, fines, or interest earnings.

Has authority to amend ARPA-funded budgets until all funds are spent and recorded.

9. Corrections & Loans: Authorized to correct inconsistencies in the adopted budget and adjust inter-fund loan repayments based on available funds.

Unspent Appropriations and Encumbrances
At the end of each fiscal year (June 30), the City follows these guidelines for managing unspent or committed funds:

Purchase Orders: All outstanding purchase orders and their appropriations remain valid until the fiscal year is officially closed.

Unspent Appropriations: Any unencumbered or unspent funds generally revert to their respective fund balances unless they qualify for re-appropriation under the following exceptions:

Eligible for Re-appropriation:

1. Capital Projects: Unspent capital outlay funds from Capital Improvement Projects, Minor Public Works Projects, or Studies may be re-appropriated into the next fiscal year.

2. Asset Seizure Funds: Any remaining appropriations can be carried forward.

3. Necessary Purchase Orders: Encumbered funds for equipment, goods, or services essential for ongoing operations may be rolled over with City Manager's approval.

4. Housing & Homelessness Grants: Any unspent funds can be re-appropriated in future years.

5. Grant Funds: Per grant resolution authority, any unspent or unearned non-capital grant funds and associated revenues may be rebudgeted in future years.

Basis of Budgeting
The City’s budget and Annual Comprehensive Financial Report (ACFR) are prepared using the modified accrual basis of accounting, consistent with Generally Accepted Accounting Principles (GAAP). Under this method, revenues are recognized when they are both measurable and available—meaning they can be determined and are collectible within the fiscal year or within 60 days after year-end.

Expenditures are recorded when the related liability is incurred. An exception applies to enterprise funds such as Solid Waste and Water, which follow the full accrual basis of accounting, recognizing revenues when earned and expenses when incurred.

Gann Appropriations Limitation
The City of Manteca annually adopts a resolution to establish its Gann Appropriations Limit, in accordance with California’s Constitution and applicable state laws. This limit restricts the amount of tax revenue the City can spend and is reviewed alongside the final budget approval. Supporting documentation is made available for public and Council review. To manage this limit, the City prioritizes developing Table of Contents Budget and Fiscal Policy
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 24 non-tax revenue sources, regularly reviews user fees and subsidies, and supports legislative efforts to provide more flexibility under the limit. If tax revenues exceed the allowable limit, the City will seek voter approval to adjust the cap.

Capital Improvement Management
Definitions
Capital Outlay: Budgeted expenditures for capital assets like infrastructure (roads, parks, water/sewer systems, lighting, drainage, flood control), buildings, land, and equipment (vehicles, computers, etc.). Only items costing $5,000 or more qualify as capital outlay.

Capital Improvement: Permanent additions or major renovations to the City’s infrastructure, including land, buildings, or facilities.

Capital Improvement Program (CIP): A multi-year financial plan (usually five years) outlining proposed capital projects and their expenditures, updated annually.

Capital Improvement Program (CIP) Purpose
The core purpose of the Capital Improvement Program (CIP) is to systematically plan, schedule, and fund capital projects following established policies. It includes a five-year plan aligned with operating program categories, balancing projects that maintain or improve existing assets with those that expand the City’s capital facilities.

Capital Projects: $250,000 or More
Only capital improvement projects costing $250,000 or more and involving construction or land acquisition must be included in the Capital Improvement Program; all other capital outlays are included in the operating program budgets.

Project Manager
Each CIP project is assigned a project manager responsible for preparing the proposal, overseeing timely completion of project phases, authorizing expenditures, ensuring compliance with laws and regulations, and providing regular status reports.

CIP Project Approval
Capital Improvement projects must be approved by the City Council.

CIP Phases
The CIP focuses on thorough project planning, with each project advancing through a minimum of two and up to ten defined phases:

Designate: Appropriates funds for projects approved by the Council through the Financial Plan.

Study: Includes concept design, site selection, feasibility analysis, schematic design, environmental review, property appraisals, scheduling, grant applications and approvals, and equipment specification preparation.

Environmental Review: Preparation of Environmental Impact Reports (EIR) and other environmental studies.

Real Property Acquisitions: Acquisition of property needed for projects.

Site Preparation: Demolition, hazardous materials removal, and other pre-construction activities.

Design: Finalizing design, preparing plans and specifications, and estimating construction costs.

Construction: Managing construction contracts.

Construction Management: Overseeing project management, inspections, soil/material testing, and other support during construction.

Equipment Acquisitions: Purchasing and installing vehicles, heavy machinery, computers, office furnishings, and other equipment separately from construction contracts.

Debt Service: Making principal and interest payments on debt used to fund completed projects.

CIP Appropriation
The City’s annual CIP funding for study, design, acquisition, and construction is based on projects approved by the Council through the Financial Plan. Appropriations are generally made when contracts are awarded. If project costs come in lower than budgeted, the remaining funds return to the fund balance. If costs exceed the budget, the City has several options:

Table of Contents Budget and Fiscal Policy

Eliminate the project
Defer the project to the next Financial Plan period
Re-scope or phase the project to fit the existing budget Transfer funding from a lower priority project
Appropriate additional resources from the fund balance
CIP Budget Carryover
Appropriations for CIP projects may remain unused and lapse for years after budget adoption if there are no expenditures, appropriations, or approved contracts for those projects.

Fund Balance and Reserves
The City aims to maintain adequate General Fund balances to preserve creditworthiness and support economic uncertainties, unforeseen needs, and cash flow requirements. Fund balances will cover ongoing projects from prior budgets, debt service reserves, encumbrances, and other reserves required by contracts, laws, or accounting standards. For more details, refer to the City’s Reserve Policy.

General Revenue Management
Diversified and Stable Base
The City aims to maintain a diversified and stable revenue base to protect against short-term fluctuations in any single revenue source.

Long-Range Focus
The City maintains current projections of major revenues for the next five years to support long-term financial planning.

Current Revenues for Current Uses
The City finances all current expenditures with current revenues, avoiding budget balancing through postponing expenses, accruing future revenues, or rolling over short-term debt.

Inter-fund Transfers and Loans
The City manages various funds (special revenue, capital project, debt service, enterprise) as separate entities with dedicated revenues and expenditures. Operating transfers between funds are clearly defined in the Financial Plan and authorized by City Council. Inter-fund borrowings are temporary cash flow loans intended for repayment within the fiscal year and do not change fund equity, unlike transfers which do.

The Finance Director can approve temporary inter-fund borrowings for cash flow needs expected to be repaid within 12 months.

Long-term borrowings require City Council approval.

User Fee Cost Recovery Goals
Ongoing Fee Review
Fees are regularly reviewed and updated to keep pace with cost-of-living changes and service delivery adjustments.

A comprehensive cost and fee analysis occurs at least every five years.

Annual fee adjustments reflect changes in the Consumer Price Index and personnel costs.

Fees may be revised sooner if significant service cost or delivery changes occur.

User Fee Cost Recovery Principles
Community-wide vs. Special Benefit: General revenues fund community-wide services; user fees target specific beneficiaries.

Table of Contents Budget and Fiscal Policy
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 26 Service Recipient vs. Service Driver: Fees are charged to those driving costs, even if the broader community benefits.

Pricing Impact: Full cost recovery ensures service demand matches genuine need but may limit access for low-income groups, especially for targeted services.

Feasibility: Cost recovery is balanced with the practicality and expense of fee collection.

When Low Cost Recovery is Appropriate
No direct link between fee paid and benefit received.

Fee collection is inefficient or disrupts service delivery.

Services are intended to be widely accessible (e.g., emergency services, public parks).

Services are non-recurring, emergency, or peak demand-based.

Fee collection might discourage regulatory compliance.

When High Cost Recovery is Appropriate
Services similar to private sector offerings.

Alternatives exist in the private/public sectors.

Service use is discouraged (e.g., false alarm police responses).

Regulatory services where voluntary compliance is low (e.g., building permits).

General Service Charge Guidelines
Revenues should not exceed reasonable service costs.

Cost recovery should cover all direct and indirect costs, including administrative overhead.

Fee assessment and collection should be simple to minimize administrative costs.

Rates should consider market conditions, infrequent users, and economic development impact.

A unified approach is used to determine cost recovery across programs.

Services with Low-Cost Recovery Goals
Public safety emergency responses (police, fire).

Public facilities maintained for community-wide use (streets, parks, buildings).

Development Review Program Fees
Includes planning, building safety, engineering, and fire plan check services.

Cost recovery goals are generally very high, often aiming for 100%.

The City must ensure timely, quality service to justify these fees.

Fee Comparability with Other Communities
Comparing fees with other agencies helps assess market reasonableness and efficiency.

However, fee surveys should not be the sole basis for setting fees due to differing objectives, cost structures, service levels, and rate structures across communities.

Enterprise Fund Fees and Rates
Water, Sewer, and Solid Waste
The City will set fees and rates for water, sewer, and solid waste services at levels that fully cover all direct and indirect costs. This includes operations, capital outlay, and debt service for each of these enterprise programs.

Golf
Table of Contents Budget and Fiscal Policy

Golf program fees should cover direct operating costs. However, due to the course's emphasis on youth and senior access, the City Council may consider subsidies from the General Fund to help with indirect costs, capital improvements, and potentially direct costs during the Financial Plan process.

Transit
The City aims to cover at least 20% of transit operating costs through fare revenues, in line with targets set by the Transportation Development Act.

Ongoing Rate Review
The City will regularly review and adjust enterprise fees and rates to ensure they remain fair and appropriate.

Capital Financing and Debt Management
Capital Financing
The City will use debt financing only for one-time capital improvement projects, and only when:

There are sufficient revenues or resources to cover long-term debt service The project's useful life equals or exceeds the financing term Debt will be aligned with the Capital Improvement Program Plan and integrated into the City’s Financial Plan. It will not be used for recurring costs like operations or maintenance, though short-term instruments (e.g., revenue or tax anticipation notes) are excluded from this restriction.

Capital improvements will mainly be funded through user fees, service charges, assessments, special taxes, or developer agreements, ensuring costs are covered by those benefiting from the facilities. Development impact fees will be set at levels that require new development to pay its fair share of community facility costs.

Capital Improvement Financing Evaluation
The City will assess whether to use pay-as-you-go or long-term financing for capital improvements based on the following criteria:

Factors Favoring Pay-As-You-Go Financing
Sufficient current revenues or fund balances are available Projects can be phased out over time
High existing debt levels may negatively impact the City’s credit rating Unstable or unfavorable market conditions make borrowing difficult Factors Favoring Long-Term Financing:

Reliable revenues are available to support debt service and ensure investment-grade credit ratings The project qualifies for and supports an investment-grade rating Market conditions offer favorable interest rates and investor demand The project is mandated by state or federal requirements, and resources are lacking Immediate capacity needs must be addressed but current resources are insufficient The project's useful life is 10 years or more
Debt Management Policy
Long-Term Financing Policies
General Fund Limitation: The City will avoid using the General Fund to back long-term debt unless doing so significantly improves marketability.

Table of Contents Budget and Fiscal Policy
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 28 Feasibility Analysis: For every long-term financing, the City will conduct an internal analysis evaluating budget impacts, operational costs, and the reliability of revenue sources for debt service.

Financing Method: The City prefers competitive financing but may use negotiated financing for complex or volatile market conditions.

Credit Rating and Enhancements: The City will aim for an investment-grade rating (Baa/BBB or higher) and seek credit enhancements like insurance or letters of credit when needed.

Debt Monitoring and Reporting: All debt will be monitored regularly, with annual reports to the Council. Compliance with bond covenants and federal tax rules for tax-exempt debt will be ensured.

Transparency and Disclosure: The City will maintain open communication with bond rating agencies and practice full financial disclosure in reports and official statements.

Regulatory Compliance: The City will comply with SEC Rule 15c2-12 and regularly review its continuing disclosure responsibilities.

Use of Proceeds: The City will track and document the use of debt proceeds, ensuring they align with original purposes. Records will be retained for the life of the debt and three years after final maturity. Legal counsel will be consulted if there’s a change in use.

Reporting Requirements: The City will file all required reports with the California Debt and Investment Advisory Commission (CDIAC), including proposed issuance and final sale reports, and will retain copies of these filings.

Debt Capacity
General Purpose Debt Capacity
The City will carefully monitor general-purpose debt levels, recognizing the limited capacity. Such debt should be reserved for high-priority projects when no other funding options are feasible.

Enterprise Fund Debt Capacity
Enterprise fund rates must fully support operations, maintenance, administration, capital improvements, and debt service. Affordability of new debt will be evaluated during the rate-setting process.

Independent Disclosure Counsel
For public offerings, the City will retain independent disclosure counsel to assist with official statements and ongoing disclosure. In some cases, bond and disclosure counsel may be the same firm.

Land-Based Financings
Public Purpose: Assessment or special tax districts will only be formed when there is a clear public purpose and Council determination that this method is preferable to alternatives like impact fees or developer funding.

Eligible Improvements: Preference will be given to financing projects aligned with City plans (e.g., General Plan, CIP), including public safety, water, sewer, transportation, flood protection, parks, open space, and civic facilities.

Active City Role: The City will manage district formation and select the financing team. Related costs are typically covered by developers or property owners through deposits or bond proceeds.

Credit Quality: The City will review a developer’s financial capacity and project feasibility, potentially requiring letters of credit if a single owner is responsible for more than 25% of annual debt service.

Reserve Fund: A reserve fund will be created, generally equal to the lesser of: maximum annual debt service, 125% of average annual debt service, or 10% of bond principal/proceeds.

Maximum Burden: Annual assessments should not exceed 1% of the property sale price, and total property-related taxes and assessments should not exceed 2%.

Benefit Apportionment: Assessments must be clear, fair, and related to the benefits received. Annual escalation factors should generally not exceed 2%.

Special Tax District Administration: The maximum annual tax should not exceed 110% of debt service. Back-up taxes and prepayment procedures should be included.

Disclosure to Bondholders and Buyers: Owners with more than 10% of the annual debt burden must provide annual disclosures.

Full cost disclosure must be provided to buyers before purchase decisions are made.

Table of Contents Budget and Fiscal Policy

General Guidelines and Refinancing: The City will periodically review outstanding debt for refinancing opportunities under the following conditions:

Net economic benefit
Modernizing restrictive covenants
Reducing principal for future savings
Economic Savings Standards: Refinancing is generally pursued if it yields at least 5% net present value savings. Savings between 3–5% will be considered case-by-case. Refinancing below 3% savings requires a compelling public policy reason.

Successor Agency Bonds: Refinancing these bonds follows the Health and Safety Code Section 34177.5.

Types of Debt That May Be Issued
Revenue Bonds: Secured by enterprise or special fund revenues.

Special Assessment/Special Tax Bonds: Backed by assessments or special taxes (e.g., Mello-Roos).

General Fund Supported Lease Revenue Bonds/Certificates of Participation: Typically involve lease arrangements backed by City payments.

General Obligation Bonds: Require voter approval and are secured by property tax overrides.

Tax Increment Bonds: Issued by successor or other special-purpose entities.

Conduit Financing Bonds: The City serves only as issuer; repayment is the applicant’s responsibility.

Other Forms: The City may explore other debt instruments as needed.

SB 1029 Compliance
To comply with Senate Bill 1029, the City’s debt policies cover:

Purpose of Debt Proceeds: Defined under capital and land-based financing policies.

Permissible Debt Types: Listed under "Types of Debt That May Be Issued." Integration with Capital Plan: Covered in capital financing and debt capacity sections.

Planning and Policy Goals: Referenced in budget transmittals.

Internal Controls: Addressed in the debt management policy to ensure proper use of proceeds.

Investments
Responsibility
The Finance Director/City Treasurer (or designee) is responsible for all investments and cash management. The Finance Director also acts as Treasurer for the City and the Successor Agency to the Manteca Redevelopment Agency.

Investment Objective
The City aims to earn a reasonable return while prioritizing:

1. Safety

2. Liquidity

3. Yield
Tax and Revenue Anticipation Notes (TRANS)
TRANS may be used to address legitimate short-term cash needs, but will not be issued solely for investment gain. The City will only issue short-term debt when necessary for demonstrated cash flow purposes.

Selecting Maturity Dates
Investment maturities will be selected based on projected cash flow to avoid forced liquidations and lost earnings.

Diversification
Table of Contents Budget and Fiscal Policy
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 30 The City will maintain a balanced mix of investment types and maturities to manage risk and adapt to market changes.

Authorized Investments
Investments will follow California Government Code Section 53601 and the City’s more restrictive Investment Policy. The City prohibits investing in stocks, futures, or options, and will thoroughly vet any new investment products.

Consolidated Portfolio
Cash from all funds will be pooled for investment to maximize returns. Earnings will be allocated according to generally accepted accounting principles (GAAP).

Safekeeping
All securities will be held by a third-party custodian to ensure protection of ownership.

Reporting
A comprehensive investment reporting system will be maintained in compliance with Government Code Section 53607 and will provide the City Council with performance updates.

Investment Policy
The City will maintain a formal Investment Policy outlining strategies, practices, and procedures for managing its investment portfolio.

Personnel Management
Regular Staf ing
Budget and Authorization: Funding will be fully allocated for authorized regular positions only. Programs are limited to the staffing approved in the budget.

Core Workforce: Regular employees are the primary workforce for ongoing, year-round services—not contractors. The City will maintain competitive compensation and benefits aligned with labor agreements.

Position Management:

All regular positions must be Council-authorized.

The City Manager may underfill positions at a lower cost but cannot exceed Council-approved levels.

Human Resources must coordinate all hiring.

New Position Requests must evaluate:

Purpose and duration of the work.

Total staffing and material costs.

Related revenue or cost savings.

Cost Controls: Ceilings will apply to total staffing and contract service expenditures.

Temporary Staf ing
Role: Temporary staff cannot be used to grow the permanent workforce. They supplement regular staff with:

Peak demands
Seasonal work
Interim vacancies
Part-time, short-term tasks
Limits: Temporary hours are generally capped at 1,000 annually (50% of a full-time position). Exceptions require City Manager's approval based on HR recommendation.

Contract Employees: These are temporary staff under written contracts for medium-term, specialized tasks. They are not used for ongoing services and are released when the assignment ends.

Table of Contents Budget and Fiscal Policy

Independent Contractors
Not Employees: Contractors are not City employees. They may be used for:

Short-term assignments via outside employment agencies (OEA), with HR coordination and minimal supervision.

Construction, operations, maintenance, or professional services not routinely handled by City staff. Contractor expertise, equipment, and methods are self-directed and contractually defined.

Contract Awards follow City purchasing policies and the Contracting for Services Policy.

Overtime Management
Use and Control:

Overtime is allowed only when necessary and is more cost-effective than alternatives.

Must be pre-authorized unless automatically approved due to the nature of the task (e.g., emergency response).

Departments must include expected overtime in budgets and monitor use closely.

Alternatives to Overtime: When evaluating new staffing, departments must weigh:

Duration of staffing needs
Cost comparisons
Staff capabilities
Training costs for new hires
Contracting for Services
General Policy Guidelines
Private Sector Use: The City supports using private sector providers to enhance cost-efficiency and productivity in delivering municipal services.

Cost Evaluation: When comparing private contracts to in-house service delivery, the City will consider all direct, indirect, and contract administration costs.

Service Alternatives: Private providers that meet service standards will be seriously considered as alternatives. If City employees currently perform the work, transitions to contractors will typically occur through attrition, reassignment, or contractor absorption.

Evaluation Criteria for Contracting
The decision to contract services will be based on whether:

A competitive private market exists with multiple qualified providers.

The contract can be efficiently managed by the City.

Risks of contractor non-performance are manageable and compensable.

Contractors can better adapt to service level changes or special needs.

The service scope is clearly defined for fair bidding and performance evaluation.

Contracting enables the City the opportunity to redefine service levels.

The contract impacts the City’s ability to handle emergencies or high-priority services.

The City can delegate service delivery while maintaining accountability and oversight.

Productivity
The City will continuously review its operations to ensure cost-effective service delivery by:

Streamlining systems and procedures to remove unnecessary steps.

Exploring new technologies and capital investments to boost productivity.

Table of Contents Budget and Fiscal Policy
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 32 Enhancing employee skills and rewarding exceptional performance.

Considering private sector alternatives for cost savings.

Conducting regular formal operational reviews.

Maintaining a mostly decentralized management approach to encourage accountability, innovation, reduce administrative costs, and improve responsiveness to changing needs.

Table of Contents Budget and Fiscal Policy

Budget Timeline
Budget development is a year-long, thorough process involving strategy, analysis, and evaluation to address immediate challenges while ensuring long-term stability and prosperity.

Budget Calendar
 July 2025
The new fiscal year begins, and year-end close and adjustments from the previous year are completed.
 September 2025
Review the prior year's audit, reconcile project accounts, carryforward eligible unspent funds, and start budget development.
 December 2025
Consider and analyze mid-year adjustments for March 2026, monitor funds, and continue budget development.
 April 2026
Continue budget development and long-range financial planning.  June 2026
A public hearing is held for community input, followed by council review of the proposed budget.

After incorporating feedback and adjustments, the final fiscal year budget is adopted.

Table of Contents Budget Timeline
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 34 Executive Summary
The City’s Fiscal Year 2025-26 Proposed Budget, totaling approximately $312.6 million in revenues and $311.1 million in expenditures across all funds, which includes $65 million for capital improvements, reflects the City Council’s strategic goals and priorities. The budget outlines funding for existing and new capital projects and emphasizes growth, innovation, and fiscal sustainability to benefit residents and the community.

Key focuses include enhancing core services such as public safety and road maintenance. Additionally, the federal American Rescue Plan Act (ARPA) funds support critical assistance programs, including the Unsheltered Emergency Center. Overall, the budget aims to strengthen Manteca as a vibrant place to live, work, and thrive.

Citywide Revenues & Expenditures by Department
Citywide Revenues by
Department ($312.6 million)
Non Departmental (Budgeted) $151,963,137.00
Public Works (Budgeted) $133,330,319.00
Human Resources (Budgeted) $8,973,008.00
Community Development (Budgeted) $7,812,500.00
Engineering (Budgeted) $5,123,000.00
Police Department (Budgeted) $2,448,800.00
Fire Department (Budgeted) $1,647,000.00
Recreation & Community Services (Budgeted) $670,330.0
City Manager (Budgeted) $632,055.00
Citywide Expenses by
Department ($311.2 million)
Public Works (Budgeted) $114,584,659.00
Non Departmental (Budgeted) $81,996,240.00
Police Department (Budgeted) $36,308,180.00
Fire Department (Budgeted) $25,528,344.00
Community Development (Budgeted) $10,889,745.00
Human Resources (Budgeted) $10,748,193.00
Information Technology (Budgeted) $7,556,688.00
Engineering (Budgeted) $6,604,775.00
City Manager (Budgeted) $5,684,205.00
Finance (Budgeted) $5,586,243.00
Recreation & Community Services (Budgeted) $2,800,840
City Attorney (Budgeted) $1,933,675.00
City Clerk (Budgeted) $1,184,604.00
Table of Contents Executive Summary

Where Your Tax Dollar Goes
Your tax dollar supports a
wide range of vital
community services:
38¢ goes to Police
24¢ to Fire
10¢ to Parks and Recreation
8¢ to Public Works
7¢ to Community Development
5¢ to Administration and Finance
4¢ to Library Services
4¢ to Other Services
Where Your Tax Dollar Goes
Police 38%
Fire 24%
Parks & Recreation 10%
Public Works 8%
Community Development 7%
Administration & Finance 5%
Library Services 4%
Other Services 4%
Table of Contents Executive Summary
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 36 Strategic Plan
Each year, the City Council sets strategic goals and priorities that guide the City’s budget and operations. In 2025, the Council kept the existing mission, vision, and values, while updating the ranking order of its five strategic priorities for Fiscal Year 2025-26:

1. Public Safety

2. Economic Development & Vitality

3. Updating City Infrastructure and Facilities

4. Ensuring Long-Term Fiscal Sustainability

5. Expanding Homelessness & Housing Options
On May 6, 2025, the City Council adopted its Fiscal Year 2025-26 Goals & Priorities Work Plan. The plan includes broad, achievable goals with specific actions to be completed over the next 12–18 months, assigned to departments. The plan is used during budget development to prioritize projects and fund allocations. Regular updates will be provided to the Council and community on progress. Past and current work plans are available for review by clicking here.

Table of Contents Strategic Plan

Personnel Changes
As part of our Fiscal Year 2025-26 budget proposal, we are requesting the addition of seven new positions and one reclassification to better support operational demands, enhance service delivery, and align with strategic priorities. These new roles address critical needs across departments, including public safety, administration, and community services. The proposed reclassification reflects expanded responsibilities and ensures equitable compensation. These staffing adjustments are essential for maintaining service quality, meeting increased workload demands, and advancing organizational goals.

Table of Contents Personnel Changes
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 38 Department Summaries
The following sections provides departmental summaries, outlining each department's purpose, authorized staffing levels, and associated expenses.

Table of Contents 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.

Organizational Structure
City Attorney Org Chart
City Attorney
Assistant City Attorney Deputy City Attorney Executive Legal Assistant/Paralegal
Part-time Staff Counsel
Table of Contents City Attorney's Office
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 40 Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 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 1 1 0
City Attorney Total 4 4 0
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.

Table of Contents City Attorney's Office

2024-2025 Accomplishments
Revised staffing by looking at Deputy City Attorney and Legal Assistant positions.

Continue municipal code review and revisions.

Continue to bring more work into office and defend the City in-house.

Drafted Anti-Loitering Ordinance.

A new Chapter was added to the Manteca Municipal Code.

Property owners and businesses can now post signs prohibiting trespassing and loitering.

Individuals who violate these provisions may face a misdemeanor.

Legal Assistant was reclassified to Executive Legal Assistant/Paralegal.

Rescinded the Cruising Ban while simultaneously bolstering the sideshow ordinance.

Led the effort to revise the boards and commission ordinances, as well as drafting new sections with the passage of Measure Q.

For the second year in a row the City Attorney presented at the annual CALPELRA conference.

Led the effort for the City to draft a new lease for BLD, working with the Unrivaled Sports team all throughout the month of December 2024.

Drafted the Disposition and Development Agreement for Loma Brewery.

Drafted update to Fireworks Ordinance:

The initial fine for Chapter 8.08 violations is now $1,000 (previously $750).

Fireworks discharge is prohibited in specified locations like streets, sidewalks, and shopping centers.

The definition of “responsible party” includes those whose agents or contractors violate the chapter and extends to property owners for violations on their property.

Getting involved in the community:

City Attorney organized community events like UOP basketball, Stockton Ports, Del Webbsoftball, March Madness, and Second Harvest food drives, highlighting local engagement. He is also on the Board of Directors of both Second Harvest of the Greater Valley and Manteca Museum & Historical Society.

Assistant City Attorney is a member of the Inns of Court, volunteers to organize the “The Three Little Pigs” mock trial with MUSD, volunteered at St. Mary’s High School for career day, and serves as a member of Kiwanis. 2025-2026 New Goals & Priorities
Track staff reports from nearby jurisdictions that may impact the City Attorney's Office (CAO) or the City as a whole.

Continue citywide Municipal Code update.

Look into other matters the CAO may prosecute through our prosecutorial powers (i.e., tobacco, dog cases, etc...).

Look into in-house discovery software that can also be used for high-volume PRA requests and litigation.

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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 42 Expenditures by Category
Historical Expenditures by Category
Operations Personnel
FY26 Expenditures by Category
Operations $751,500 38.86%
Personnel $1,182,175 61.14%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $649,667 $803,755 $939,721 $1,051,722 $1,182,175 Operations $176,727 $382,125 $505,412 $987,200 $751,500 Total Expenditures $826,394 $1,185,880 $1,445,133 $2,038,922 $1,933,675 $826K
$1M
$1M
$2M $2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M

1.93M
Expenditures by Category
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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.

Organizational Structure
City Clerk Org Chart
City Clerk
Assistant Director /
Assistant Clerk
Administrative Assistant III Part-time Clerk Technician Table of Contents Legislative Services/City Clerk
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 44 Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 FTE's (Decrease)
Legislativ
Administrative Assistant III 1 1 0
Assistant City Clerk 1 1 0
Director of Legislative Services 1 1 0
Legistlative Services/ City Clerk Total 3 3 0
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.

Table of Contents Legislative Services/City Clerk

2024-2025 Accomplishments
Hosted Youth in Government Day for the third year in a row.

Swearing in of Council members Charlie Halford and Regina Lackey.

Community Outreach:

The City Clerk's Office created educational videos about the 2024 Election and the recruitment process, promoting community engagement.

Conducted the 2024 General Municipal Elections for Council Districts 1 & 2 Council members and completed the multi-year Districting Process.

Hosted Board and Commissions Mixer for the second year in a row.

Coordinated and organized City of Manteca Department Spirit Weeks for the third year.

Coordinated and prepared 14 Read Across America events with over 300+ students.

Processed and published 88 Public Notices.

Processed and finalized 235 Resolutions.

Processed and finalized 28 Ordinances.

Processed and published 17 Regular Meeting Agendas and 26 Special Meeting Agendas.

Processed and closed 463 Public Records Requests.

Processed 28 Proclamations.

Prepared 200+ Community Certificates for a variety of recognized accomplishments.

Assisted with documenting, routing, and archiving 354 contracts with multiple departments.

Facilitated and approved 21 Special Event Permits.
2025-2026 New Goals & Priorities
Youth in Government - enhancements for 2025 - school board meeting.

Freedom (Honor) Flight - VFW.

Explore AV upgrades for Council Chambers with IT.

Finish Laserfiche implementation and integrate departments with training.

Finish all contract templates for electronic routing.

Research and Implement electronic special event routing, reviewing, and approval software.

Expenditures by Category
Historical Expenditures by Category
Operations Personnel
$1M
$1M
$1M
$1M
$1M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K
Table of Contents Legislative Services/City Clerk
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 46 FY26 Expenditures by Category
Operations $299,384 25.27%
Personnel $885,220 74.73%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $779,199 $785,270 $791,271 $895,774 $885,220
Operations $322,833 $423,842 $224,556 $687,078 $299,384 Total Expenditures $1,102,032 $1,209,112 $1,015,827 $1,582,852 $1,184,604

1.18M
Expenditures by Category
Table of Contents Legislative Services/City Clerk

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.

Organizational Structure
City Manager Org Chart
City Manager
Assistant City Manager Deputy City Manager Executive Assistant Housing & Homeless Services Manager
Management Analyst
Table of Contents City Manager's Office
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 48 Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 FTE's (Decrease)
Office of t
Assistant City Manager 1 1 0
City Manager 1 1 0
Deputy City Manager 1 1 0
Executive Assist to City Manager 1 1 0
Housing & Homeless Service Manager 1 1 0
Management Analyst 1 1 0
Office of the City Manager Total 6 6 0
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.
2024-2025 Accomplishments
Brought three Cannabis Community Benefit Agreements to Council for adoption.

Completed sales tax measure education.

Measure Q was placed on the November 2024 ballot.

Executed a new lease agreement for Big League Dreams.

Facilitated the negotiation and sale of Loma Brewery property.

Held first Level Up Leadership Academy.

Issued over 100 social media posts to educate and engage the public on City services, initiatives, and events.

Hosted the 2024 State of the City Address in partnership with the Manteca Chamber of Commerce.

Established 555 Industrial Park Dr. as a fully mobile/operational site with dormitories and services.

Two modular dormitory units, providing 25 shelter beds for men and 25 for women, began offering overnight services in April 2024.

The City received a donation of eight (8) refurbished 8x20 ft. containers from Fresh Starts Charities, which will be used for transitional housing.

Completed a successful Point-in-Time (PIT) Count in conjunction with Community Resource Officers.

The City secured $167,575 in federal pass-through funds to support navigation center development for the construction of the navigation center.

The Housing & Homeless Service Manager was appointed as an Executive Board member of the San Joaquin Continuum of Care (CoC).

Table of Contents City Manager's Office

2025-2026 New Goals & Priorities
Conduct Level Up Leadership Academy Spring 2025 Cohort.

Co-host State of the City 2025.

Continue advocacy efforts to secure state and federal grants.

Complete Woodward Park Splash Pad project.

Develop Measure Q funding plan in collaboration with Citizens’ Oversight Committee and City Council.

Issue RFP for Citywide Facility Plan Master Plan.

Develop Affordable Housing Fee Nexus & Policy.

Secure funding for American Legion Project.

Develop Phase I Conceptual Plan for Navigation Center.

Develop Measure Q Education, Outreach, and Marketing Plan.

Expenditures by Category
Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Operations $3,870,886 68.10%
Personnel $1,813,319 31.90%
$2M
$6M
$5M $5M
$6M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M

5.68M
Table of Contents City Manager's Office
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 50 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $1,391,188 $1,647,216 $1,829,390 $1,611,973 $1,813,319 Operations $506,828 $2,587,463 $3,274,751 $5,602,809 $3,870,886 Capital $557,702 $1,828,181 $74,588 $18,996,589 -
Total Expenditures $2,455,718 $6,062,860 $5,178,729 $26,211,371 $5,684,205 Expenditures by Category
Table of Contents City Manager's Office

Development Services
Department Description
The Development Services Department is composed of the Building Safety, Planning and Economic Development Divisions. 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 businesses and attracting new development and investment into the community.

Organizational Structure
Development Services Org Chart
Director of Development
Services
Deputy Director (Building)
Permit Center Manager
Technicians
Senior Plan Check
Engineer/Building Plans
Examiner
Building Inspectors
Administrative Asst. III Deputy Director (Planning)
Senior, Associate, and
Assistant Planners
Technicians
Deputy Director
(Economic Development)
Economic Development
Analyst
Table of Contents Development Services
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 52 Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 FTE's (Decrease)
Developm
Administrative Assistant III 1 1 0
Assistant Planner 2 2 0
Associate Planner 2 2 0
Building Inspector I 1 1 0
Building Inspector II 1 1 0
Deputy Director of DS - Building 1 1 0
Deputy Director of DS - Economic Dev. 1 1 0
Deputy Director of DS - Planning 1 1 0
Development Services Technician 6 6 0
Director of Development Services 1 1 0
Economic Development Analyst 1 1 0
Permit Center Manager 1 1 0
Senior Building Inspector 1 1 0
Senior Plan Check Engineer 1 1 0
Senior Planner 1 1 0
Senior Plans Examiner 1 1 0
Development Services Total 23 23 0
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 Table of Contents Development Services

2024-2025 Accomplishments
New permitting software launched in November 2024 streamlining the permitting and entitlement application process.

Building Safety Permit Statistics 2024 (all City records).

Building inspections Completed – 21,024
Building permits Issued – 5,206 (1,306 single family dwelling) Facilitated construction with a valuation of $702M
Staff established a process to obtain customer satisfaction feedback and enhance communications with customers (97% positive).

The Fiber Master Plan was approved by the City Council on June 18, 2024.

Completed the formation of the Downtown Manteca Improvement Association (DMIA). (The transfer of full operations to the DMIA is scheduled for their board in March 2025).

Completed the review and processing of 14 entitlements in 2024.

Completed the final adoption of the 2043 General Plan.

Completed and received approval from the California Housing and Community Development (HCD) for the City’s 6th Cycle Housing Element.

The Planning Commission passed a total of 33 resolutions and a total of 50 entitlements that included: Annexation & Prezones, Rezones, General Plan Amendments, Tentative Maps, Site Plan Reviews and Use Permits. 2025-2026 New Goals & Priorities
Complete the Affordable Housing Fee Nexus Study & Policy Development.

Finalize Concept Plans and Environmental planning for the Family Entertainment Zone (FEZ).

Complete the adoption of the Union Ranch North Development Agreement.

Complete the comprehensive Zoning Code Update.

Complete the Climate Action Plan adoption process.

Complete the Billboard Designs for two City-owned sites.

Complete transfer of operation management to the Downtown Manteca Improvement Association (DMIA).

Complete the Economic Development Strategic Plan.

Complete the Private Development Project at Library Park.

Post Office Exterior Improvements.

Community Facility Districts Policy / Development Agreement Policy.

Design & Development Standard Updates - in partnership with Engineering.

Start Downtown Specific Plan.

Table of Contents Development Services
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 54 Expenditures by Category
Historical Expenditures by Category
Capital Debt Service Operations
Personnel
FY26 Expenditures by Category
Capital $190,000 1.74%
Operations $6,599,185 60.60%
Personnel $4,100,560 37.66%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $3,426,444 $3,010,405 $3,293,724 $4,069,098 $4,100,560 Operations $1,771,896 $1,643,755 $1,999,353 $4,340,275 $6,599,185 Capital $97,784 - - $94,801 $190,000
Debt Service - $12,420 $11,175 - -
Total Expenditures $5,296,124 $4,666,580 $5,304,252 $8,504,174 $10,889,745 $5M $5M$5M
$8M
$11M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M

10.9M
Expenditures by Category
Table of Contents Development Services

Engineering
Department Description
The Engineering Department oversees the planning, design, and construction of infrastructure projects related to traffic and transportation, water treatment and distribution, wastewater collection, treatment and disposal, and storm water drainage, control and conveyance. It also administers the subdivision review process, participates in site plan review, manages Capital Improvement Projects, and coordinates with other agencies on regional efforts and projects. The Department’s vision is to work collaboratively with the community, other City Departments, City Council, and City Management to engineer a better future for the City of Manteca.

Departmental goals focus on managing infrastructure to support quality development and public safety, delivering excellent customer service, and responsibly managing expenditures to safeguard City resources.

Table of Contents Engineering
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 56 Organizational Structure
Department Position Listing
Department
FY 2024-25 FTE's FY 2025-26 FTE's (Decrease)
Approved Proposed Increase
Engineering
Administrative Assistant III 6 6 0
Assistant Engineer 3 3 0
Associate Engineer W/O P.E. 2 2 0
Associate Engineer W/P.E. 2 2 0
Construction Inspector II 2 2 0
Deputy Director of Engineering 2 2 0
Director of Engineering 2 2 0
Engineering Technician I 1 1 0
Management Analyst 1 1 0
Senior Construction Inspector 1 1 0
Senior Engineer 1 1 0
Senior Engineering Technician 1 1 0
Engineering Total 24 24 0
Engineering Org Chart
Director of Engineering
Deputy Director
(Infrastructure)
Senior Engineer Design/Constrution
Associate Engineer with P.E. Assistant Engineers
Senior Engineer Utilities
Associate Engineer without P.E. Assistant Engineer
Senior Engineer Transportation
Assistant Engineer Senior Engineering
Technician
Management Analyst Administrative Asst. III Deputy Director (Development)
Associate Engineer without P.E. Assistant Engineer Engineering Technician I Senior Engineer Engineering Technician I Senior Construction
Inspector
Construction Inspector II
Table of Contents Engineering

Department Functions
City’s Infrastructure
Engineering oversees planning, design, and construction of improvements for traffic and transportation, water treatment and distribution, wastewater collection and treatment, storm drainage control, as well as other infrastructure projects. As a part of this process, Engineering oversees infrastructure master plans and 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, and development improvement agreements, and performs construction 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. 2024-2025 Accomplishments
Finalized McKinley Interchange Project and opened to the public.

Completed Water and Sewer Master Plans and rate studies.

Completed design and started construction for the WQCF Interim Improvement Projects (2-7).

Federally-funded Highway Safety Improvement Program Projects (HSIP)-Design completed (Main Street and Yosemite Ped and Bike Imp.).

Completed Lathrop Road Pavement Improvement Project.

Completed Louise Avenue Pavement Improvement Project.

Broke ground on SR 99-120 Connector Project.

Completed HSIP funded Retroactive Traffic Sign Project.

Completed 2024 Pavement Maintenance Project (Manteca High area).

Completed Suess and Corwin Water and Sewer Improvement Project.

Completed design and started construction for Well 30 Nile Garden.

Completed design and started construction for Well 29 TCP Treatment.

Completed Project Study Report for SR 120/Airport & Main DDIs. $75.5 Million in infrastructure invested through development.

Awarded $13 million in new grant funding.

Table of Contents Engineering
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 58 2025-2026 New Goals & Priorities
Complete Water and Sewer Rate update.

Complete Water and Sewer Capacity Fee update.

Airport Way Widening Project (ROW negotiations and utilize PG&E Credits).

Complete 2025 Public Facility Implementation Plan (PFIP) updates.

Design and construct 2025 Pavement Maintenance Project.

Design and construct Road Improvements around Shasta School.

Design and construct Road Improvements (Wawona & Locust).

Submit Measure K request for Roth Road and Interchange project.

Zone 36/39 Storm Drain Project - Complete Design/Initiate Construction.

Complete Well 29 TCP Treatment.

Issue RFP for Stormwater Master Plan.

Continue ongoing WQCF Projects.

Expenditures by Category
Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Capital $292,003 4.42%
Operations $1,339,584 20.28%
Personnel $4,973,188 75.30%
$3M
$5M
$6M
$6M $7M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M

6.6M
Table of Contents Engineering

Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $2,474,575 $3,232,136 $3,728,165 $5,083,178 $4,973,188 Operations $563,102 $850,394 $799,561 $2,061,353 $1,339,584 Capital - $1,060,651 $1,351,369 $4,284,908 $292,003
Total Expenditures $3,037,677 $5,143,181 $5,879,094 $11,429,439 $6,604,775 Expenditures by Category
Table of Contents Engineering
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 60 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 deposits, and treasury management. General and ongoing departmental goals include:

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.

Table of Contents Finance

Organizational Structure
Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 FTE's (Decrease)
Finance
Accountant II 2 2 0
Accounting Manager 1 1 0
Accounting Technician 5 5 0
Administrative Assistant II 1 1 0
Assistant Finance Director 1 1 0
Budget Analyst I 1 1 0
Budget Manager 1 1 0
Customer Service Representative 5 5 0
Finance Analyst 0 1 1
Finance Director 1 1 0
Revenue Manager 1 1 0
Senior Budget Analyst 1 1 0
Finance Total 20 21 1
Finance Org Chart
Finance Director
Assistant Director
Budget Manager
Budget Analysts
Project Specialist (PT) Revenue Manager
Accounting Technicians Customer Service
Representatives
Administrative Asst. II Accounting Manager
Accountants Accounting Technicians
Project Specialist (PT)
Table of Contents Finance
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 62 Department Functions
Budget and Financial Planning
Coordinates the 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 staff on the establishment and administration of purchasing policies and procedures. Leads and participates in long-term financial planning initiatives such as financial forecasts, the multiyear Capital Improvement Program, 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 and administers 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, updates to utility accounts, and complying with legislative bills and municipal code regarding utilities. Leads and participates in updates to the City’s Municipal Code referencing financial rules and regulations.

Treasury
Manages and oversees the City's investment 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 financing and administers debt service obligations in accordance with bond covenants.

Table of Contents Finance

2024-2025 Accomplishments
The Finance Department was fully staffed for the first time in years, with newer additions including Finance Director, Assistant Finance Director, and Accounting Manager.

Completed backlog of audits, including FY 2023 and FY 2024 Audits.

Overhaul of Fiscal Year 2024-25 Annual Budget process and document.

Fund balances are now being monitored on a regular and normal basis.

The ClearGov fiscal transparency application has been updated for FY 2025.

ClearGov Capital Improvement Program and Capital Outlay modules were launched.

Two debt issuances against the City’s first bonded CFD, 2023-1 Villa Ticino West.

Caught up on backlog of AB 1600 (Mitigation Fee Act) annual reports.

Measure Q was passed by the voters.

Filled vacancies in key positions.

Evaluated current fee structures and rates.

Continued to pursue revenue-enhancement efforts.

Participated in various training opportunities.

Updated Senior Discount Program for Utilities.

Updated the City’s Reserve Policy.

Implemented new Water & Waste Water Rates.

Implemented new General Cost Allocation Plan.

Adopted FY 26 Annual Budget.

The City of Manteca's Finance Department has expanded outreach through Facebook Live sessions with Police, Fire, Engineering, and Public Works, providing real-time updates and fostering direct community engagement to enhance transparency. 2025-2026 New Goals & Priorities
Implement the FY 2026 Annual Budget.

Implement and administer the new Measure Q Budget and Long-Range Plan.

Implement new Vehicle Replacement and Internal Service Fund Plan.

Update City Wide Master Fee Schedule.

Administer a new Senior Discount Program for Utility customers.

Launch 5-Year CIP through ClearGov.

Continue implementation of Badger Smart Water Meters for residents.

Continue updating key Financial Policies and Procedures.

Continue evaluating and participating in various fee studies.

Finish implementing ClearGov: full launch including staff training and public outreach.

Complete and issue FY 2025 Audit.

Refunding (Refinancing) of current Water and Wastewater Debt.

Continuing to pursue revenue-enhancement efforts.

Address pension and OPEB (analysis and solutions).

Participate in various training opportunities.

Bond Issuance for new Police Department Building.

Table of Contents Finance
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 64 Expenditures by Category
Historical Expenditures by Object Summary 2
Capital Debt Service Operations
Personnel
FY26 Expenditures by Category
Capital $10,000 0.18%
Operations $2,083,890 37.30%
Personnel $3,492,353 62.52%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $2,717,625 $2,672,355 $3,032,174 $3,210,984 $3,492,353 Operations $1,129,393 $1,232,991 $1,737,560 $1,955,359 $2,083,890 Capital - - $4,285 $5,000 $10,000
Debt Service - $23,500 $31,500 - -
Total Expenditures $3,847,018 $3,928,846 $4,805,519 $5,171,343 $5,586,243 $4M $4M
$5M $5M
$6M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M

5.59M
Expenditures by Category
Table of Contents Finance

Fire Department
Department Description
The Fire Department is responsible for protecting the lives and property of the citizens of Manteca. As a full-service 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.

Table of Contents Fire Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 66 Organizational Structure
Fire
Fire Chief
Assistant Fire Chief
Battalion Chief
Captain
Engineer
Fire Fighter
Fire Marshal
Administrative Assistant
Fire Inspectors
Executive Assistant
Table of Contents Fire Department

Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 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 the 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.

Table of Contents Fire Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 68 2024-2025 Accomplishments
Filled all Fire Suppression full-time positions.
15 Captains
15 Engineers
15 Firefighters 5 new hires started online in 2024
Replacement hires for retirees and terminations.

Held two one-month academies for new full-time firefighters.

Hired 14 reserves and held an academy for the new reserves.

Promoted one position to Fire Engineer.

Collaborated with HR to schedule and design a Captain’s promotion for 2025.

Trained all Fire personnel to drive Tiller Apparatus.

Certified personnel in Autism Awareness and treatment.

Conducted Voluntary Comprehensive Wellness Exams for employees:

EKG Stress Tests
VO2 Max
Sonogram of vital organs for tumors or plaque
Cancer Screening
Fit for Duty Exams
Brought the Public Safety Annex to full operability.

Certified individuals as drone pilots as a start-up to our drone program.

Placed OES 4306 in service a Type III engine provided by Cal-OES.

Placed OES 4114 in service a Type I engine provided by Cal-OES.

Placed fully equipped Tiller Truck 241 in service.

Replaced aged out rescue ropes and equipment.

Upgraded all companies to electric / battery-operated “Jaws of Life”.

Replaced out of service Trench and Confined Space Rescue Equipment.

Shoring equipment for updated standards.

Approved funding and purchase of a new Type I Fire Engine to arrive Q1-2025.

Awarded contract for Radio Infrastructure.

Multiple demo engines have recently been made available to us for purchase at a greatly reduced price. Staff is working with Finance to secure funding for an immediate purchase.

Launched our Autism Decal program in partnership with the Police Department. These decals can be placed in windows at home or on a vehicle to advise first responders that someone inside has Autism.

Several firefighters helped with the annual Thanksgiving Dinner at Golden West School. 2024 Incident Data:

Total Incidents - 11,295 (470 Fire Calls; 7,412 EMS Calls, and 3,413 Other Calls) 2024 Temporary Resident Data:

Total Incidents - 909 (173 Fire Calls, 502 EMS Calls, and 234 Other Calls) Table of Contents Fire Department

2025-2026 New Goals & Priorities
Complete Fire Fee Update.

Implement Fire Station No. 6 site design.

Continue work on the Fire Communications System.

Continue mutual aid assistance with City of Ripon.

Expenditures by Category
Historical Expenditures by Category
Capital Operations Personnel
Transfers
FY26 Expenditures by Category
Capital $6,743,000 26.41%
Operations $2,599,677 10.18%
Personnel $16,185,667 63.40%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $15,523,591 $15,469,550 $16,075,177 $17,494,547 $16,185,667 Operations $1,506,627 $1,781,523 $2,431,940 $2,787,903 $2,599,677 Capital $2,132,738 $142,635 $464,410 $5,247,231 $6,743,000 Transfers - $250,070 - - -
$19M $18M
$19M $18M
$26M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $10M
$20M
$30M

25.5M
Expenditures by Category
Table of Contents Fire Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 70 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Total Expenditures $19,162,956 $17,643,778 $18,971,528 $25,529,681 $25,528,344 Table of Contents Fire Department

Human Resources
Department Description
The Human Resources Department (HR) houses the 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 assisting 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), council members, 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.

Table of Contents Human Resources
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 72 Organizational Structure
Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 FTE's (Decrease)
Human Resources
Administrative Assistant I 1 1 0
Human Resources Analyst 1 2 1
Human Resources Director 1 1 0
Human Resources Manager 1 1 0
Human Resources Technician 2 1 -1
Payroll Technician 2 2 0
Risk Analyst 1 1 0
Senior Payroll Technician 1 1 0
Human Resources Total 10 10 0
Human Resources Org Chart
Director of Human
Resources
Human Resources Manager
Senior Payroll Technician Payroll Technicians
Risk Analyst Human Resources Analyst Human Resources
Technicians
Administrative Asst. I
Table of Contents Human Resources

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.

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 policies and program administration.

Payroll Administration
The Payroll Division administers salaries and benefits for all City employees, including full-time and part-time staff, council members, and commissioners. Its key responsibilities encompass processing paychecks, withholding taxes, ensuring legal compliance, managing reimbursements, handling garnishments and child support, processing payroll adjustments, and overseeing the withholding and remitting of deductions.

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

Workers Compensation
Process and advise on employee injury claims and recommend adjustment or other action. Promote opportunities that encourage employees to 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 the 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. Oversight of the Citywide ADA transition plan compliance and administration.

Table of Contents Human Resources
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 74 2024-2025 Accomplishments
Completed 53 Neogov requisitions/recruitments for full-time positions. 71 new hires were processed, including part-time positions. 32 promotions processed.
33 reclassifications processed.

Hosted Annual Health & Safety Fair and On-Site Flu Shots.

Met and Conferred with bargaining units on proposed updates to personnel policies (55 policies); in progress/nearing finish line.

Offered employee development training opportunities, including supervisory training and safety training.

Participated in the University of the Pacific (UOP) Engineering school job fair and Manteca High School Career Fair.

Payroll Completed Projects: Fire FLSA 2-year audit; W-2 Corrections 2023; Tyler New World Logos Patch Update; Executime Timekeeping System workflow creation; CalPERS Audit; responded to a multitude of financial audit requests;Salary Schedule updates.

The HR Department made several staff changes, including promotions and new hires; most notably, the HR Director and HR Manager positions.
2025-2026 New Goals & Priorities
Finalize policies with unions; roll-out and publish city-wide.

Implement a California law requiring workplace violence training.

Citywide Classification and Compensation Study - RFP submissions were received in February 2025.

Negotiations, in preparation for expiring labor contracts.

OPEB cost analysis and solutions; and update unions during negotiations.

ADA Transition Plan - continuous work and policy updates required; extend contract with consultant to ensure compliance and continued receipt of Caltrans and Department of Transportation (DOT) funding.

Continue to evaluate and/or enhance the City's benefits package.

Expenditures by Category
Historical Expenditures by Category
Capital Operations Personnel
$6M
$7M
$8M
$9M
$11M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
Table of Contents Human Resources

FY26 Expenditures by Category
Capital $10,000 0.09%
Operations $9,017,445 83.90%
Personnel $1,720,748 16.01%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $1,003,542 $1,042,343 $1,604,411 $1,675,862 $1,720,748 Operations $4,795,548 $5,621,518 $6,359,339 $7,854,193 $9,017,445 Capital - - - - $10,000
Total Expenditures $5,799,090 $6,663,862 $7,963,750 $9,530,055 $10,748,193

10.7M
Expenditures by Category
Table of Contents Human Resources
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 76 Information Technology
Department Description
The Department of Information Technology & Innovation drives the City forward with secure, reliable, and forward-thinking technology solutions that enhance operations and public services. As we strengthen our foundation, we strategically embrace innovation— modernizing systems, optimizing processes, and improving service delivery where it matters most. With a holistic approach, we focus on future-proofing technology and implementing sustainable, adaptable solutions that support long-term success.

Our Operations and Applications teams provide a resilient and adaptable technology environment, safeguarding City assets while strategically exploring advancements that enhance efficiency and service delivery.

Our Commitment to Service & Progress
Customer-Driven Solutions: Delivering responsive, high-quality support to City staff and departments.

Strengthening City Operations: Ensuring a secure, reliable, and scalable technology infrastructure.

Optimizing Efficiency: Continuously refining processes to improve workflows and service delivery.

Innovating with Purpose: Adopting new technologies to add value and long-term benefits.

Future-Proofing Systems: Implementing adaptable solutions that evolve with the City's needs.

Enhancing Transparency & Accessibility: Leveraging technology to improve communication and public engagement.

Prioritizing Security & Resilience: Strengthening cybersecurity measures, protecting City assets, and ensuring data integrity.

By balancing stability with forward-thinking solutions, we are building a technology ecosystem that supports the City today while preparing for the opportunities of tomorrow.

Table of Contents Information Technology

Organizational Structure
Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 FTE's (Decrease)
Information Technology & Innovation
Administrative Assistant III 1 1 0
Director of IT & Innovation 1 1 0
GIS Specialist I 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 1 1 0
Information Technology & Innovation Total 13 13 0
Information Technology & Innovation Org Chart
Director of Information
Technology & Innovation
IT Operations Manager
Senior IT Systems EngineerIT Systems Engineer IT Analyst Lead IT Specialist IT Specialists Administrative Asst. II IT Applications Manager
IT Applications Engineer GIS Specialists I/II
Table of Contents Information Technology
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 78 Department Functions
Operations
Provide reliable networking infrastructure and support for City staff.

Manage and optimize the City's telecommunications systems.

Provide responsive IT support and drive technology initiatives.

Provide high-level data security, confidentiality, and integrity.

Maximize system uptime and implement proactive disaster recovery solutions.

Provide appropriate hardware, software, networking, and communications infrastructure.

Provide hardware, software, and connectivity support for Public Safety.

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 and migrations.

Assist with Public Safety software support.
2024-2025 Accomplishments
MISAC Quality Award: received MISAC Quality Awards, recognizing excellence in IT practices, innovation, and service delivery.

Office 365 Upgrade: upgraded to the latest Office 365 version to enhance collaboration tools, promoting teamwork and efficient workflows across all departments.

Fiber Installation at Remote Sites/ Fiber Connection Upgrades: fiber was installed at all remote sites, significantly improving network speed, reliability, and data transfer efficiency; enhanced fiber connections at City Hall and remote sites, boosting network reliability and supporting increased data demands.

FY 2024 State and Local Cybersecurity Grant Program (SLCGP): secured a competitive $250,000 CALOES cybersecurity grant, supporting critical initiatives such as a Cybersecurity and Disaster Recovery Plan, 24/7 Managed Services, Penetration Testing, and sustainable staffing.

AI Policy Development: submitted the City’s Artificial Intelligence (AI) Policy to Human Resources for review by bargaining units.

Data Center Upgrades: upgraded three data centers to the latest stable code, enhancing performance, security, and reducing downtime risks.

Network Switch Upgrade: upgraded network switches with redundant power supplies to ensure continuous operation and improved network uptime.

Police Dispatch UPS Battery System Upgrade: enhanced the UPS system for police dispatch to maintain continuous power during outages, ensuring operational readiness.

Fire Department Upgrades: replaced end-of-life wireless modems, improved connectivity, reliability, and compatibility for firefighters in emergencies; implemented network redundancy at Fire Station 4 and between Manteca Fire and Stockton Fire to ensure uninterrupted communication during outages.

Accela Project Support: provided implementation and integration support for Development Services and the Accela project, ensuring seamless transaction imports into New World for Finance.

Badger Project Support: supported the implementation of the Badger project with Public Works to ensure accurate readings for Finance's billing processes.

Table of Contents Information Technology

2025-2026 New Goals and Priorities
Implement IT Strategic Plan for Optimization and Innovation.

Explore AI Integration for Enhanced City Services.

Strengthen Cybersecurity & Data Protection Measures.

Enhance Disaster Recovery & Business Continuity.

Modernize Outdated IT Systems for Reliability & Performance.

Expenditures by Category
Historical Expenditures by Category
Capital Debt Service Operations
Personnel
FY26 Expenditures by Category
Capital $475,000 6.29%
Operations $4,760,442 63.00%
Personnel $2,321,246 30.72%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $1,546,411 $1,946,104 $2,632,622 $2,120,544 $2,321,246 Operations $2,530,229 $2,207,281 $2,382,059 $4,183,869 $4,760,442 Capital $48,499 $106,895 $247,848 $618,772 $475,000
$4M $4M
$5M
$6M
$8M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M

7.56M
Expenditures by Category
Table of Contents Information Technology
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 80 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Debt Service - $27,756 $32,753 - -
Total Expenditures $4,125,138 $4,288,037 $5,295,281 $6,923,185 $7,556,688 Table of Contents Information Technology

Police Department
Department Description
The Police Department serves the community while protecting the rights of all people. 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. The Department aims to enhance crime suppression, leverage technology for operational efficiency, strengthen community outreach and input, promote beat/sector policing ownership, and collaborate with other City of Manteca departments and the community on shared initiatives.

Table of Contents Police Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 82 Organizational Structure
Police Department Org Chart
Police Chief
Captain - Services Division
Lieutenant
Detective Sergeants
Officers (Detectives)
Detective Community Services OfficersCrime Analyst
Property / Evidence (CSO) Officer
Animal Services Supervisor
Animal Services Officers
Kennel Assistants
Dispatch Supervisor
Dispatcherss
Code Enforcement Supervisor
Code Enforcement Officer
Code Enforcement Admin
Records Supervisor
Records Clerk
Records PFA's
Professional Standards/TrainingExecutive Assistant Captain - Operations Division Lieutenant
Sergeants
Officers
Community Services Officers Booking Officers
Table of Contents Police Department

Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 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 2 1
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 47 48 1
Police Officer - Measure M 18 20 2
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 117 121 4
Table of Contents Police Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 84 Department Functions
Patrol
Patrol consists of officers assigned to work-specific areas in the city to handle 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.

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 comprises 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 to the successful operation of the police department.

Communications Center
The police communications center is staffed by Public Safety Dispatchers who are responsible for answering all 9-1-1 calls, nonemergency calls, outside agency transfers, and all Manteca police radio traffic 24/7. The Dispatchers perform a variety of tasks which include records checks, confirming 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 is 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.

Table of Contents Police Department

2024-2025 Accomplishments
2024 Patrol Stats
Total Incidents - 41,552 (30,429 Calls for Service; 11,123 Officer-Initiated Incidents) Police Reports Written – 6,022 and 356 Crash Reports
Total Arrests – 2,230 (2,162 adults; 68 juveniles)
Citations issued – 4,487
2024 Dispatch Stats
Total 911 calls- 27,260
Non-Emergency- 109,983 (84,097 inbound; 25,886 outbound)

99.66% of 911 calls are answered within 15 seconds.

Reduced Priority One response times from 5:07 minutes to 4:11 minutes from dispatched time to arrival on scene.

Provided threat-based response training for MUSD, City personnel, & others.

Promoted staff after competitive testing process, showcasing leadership Officer Matt Smith received the Rotary Officer of the Year Award for his dedication to addressing the unhoused population and his role in passing the“No Loitering” City ordinance.

MPD is now a Certified Autism Response Center and conducts training in recognition of Autism Awareness Month.

Completed Strategic Plan for the Police Department.

Participated in National Night Out and National Coffee with a Cop.

Assisted 37 children with new rooms through the Healthy Rooms Project.

Maintained a proactive zero-tolerance approach to gang and drug enforcement.

Ensured timely responses to all service requests.

Strengthened community ties through community-oriented policing, involvement, and outreach programs.

Actively participated in the “Every 15 Minutes” campaign, educating high school students on the dangers of DUI. 2025-2026 New Goals and Priorities
Animal Shelter Project utilizing federal funds.

Implement new Police Department Headquarters design/infrastructure.

Real-Time Crime Center utilizing federal funds.

Re-implement the Citizen’s Academy and continue with Jr. CSI Academy and Chief’s Academy.

Complete Patrol Staffing Analysis.

Continue Flock ALPR and Red Light Cameras Program.

Continue to maintain appropriate fleet levels, both marked and unmarked units.

Multi-Agency Command Vehicle (Potential Federal Appropriation).

AI-Assisted Body Worn Cameras (Axon Draft One & Axon M90).

Speed analysis for traffic complaints & deployment of resources for community safety through Urban SDK.

Continue seeking grant opportunities to augment City general fund expenditures.

Continue to reduce response times from Priority One calls to 3:00 minutes. Currently, 4:11 minutes from call dispatched to arrival time.

Table of Contents Police Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 86 Expenditures by Category
Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Capital $2,298,927 6.33%
Operations $5,159,900 14.21%
Personnel $28,849,353 79.46%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $24,086,139 $24,712,844 $26,047,324 $26,714,033 $28,849,353 Operations $2,346,437 $2,769,915 $3,415,969 $5,500,752 $5,159,900 Capital $694,235 $666,426 $1,013,991 $2,283,201 $2,298,927 Total Expenditures $27,126,811 $28,149,185 $30,477,284 $34,497,986 $36,308,180 $27M $28M
$30M $31M
$36M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $10M
$20M
$30M
$40M

36.3M
Expenditures by Category
Table of Contents Police Department

Public Works
Department Description
The Public Works Department is a full-service department comprised of five different divisions: Administration, Operations & Maintenance, Transit, Solid Waste, and Water Resources.

The Public Works Department is committed to the 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.

Table of Contents Public Works
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 88 Organizational Structure
Public Works Org Chart
Public Works Director
Transit Manager
Administrative Analyst
Contractor / Operator
Deputy Director Solid Waste
Residential, Commercial,
Fleet & Corporation Yard
Administrative Assistant
Deputy Director Water
Resources
Water, Sewer, and Maintenance
Administrative Assistant
Deputy Director Operations & Maintenance
Facilities, Streets, Parks,
Golf, Planning & Dev.

Administrative Assistant
Management Analyst
Administrative Asst. II
Table of Contents Public Works

Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 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 Maint Engineer I 1 1 0
Facilities Maint Engineer II 1 1 0
Facilities Maint Manager 1 1 0
Senior Facilities Maint 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 3 1
Public Works - Fleet Total 8 9 1
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 Maint Lead Worker 2 2 0
Parks/Golf Maint Supervisor 1 1 0
Parks/Golf Maintenance Manager 1 1 0
Parks/Golf Maintenance Tech 4 4 0
Parks/Golf Maintenance Worker I 19 20 1
Parks/Golf Maintenance Worker III 1 1 0
Senior Landscape Technician 1 1 0
Urban Forestry Maint Technician 3 3 0
Public Works - Parks Total 38 39 1
Public Works - Sewer
Administrative Assistant III 1 1 0
Environmental Compliance Inspect 1 1 0
Instrument Tech Electrician 2 2 0
Table of Contents Public Works
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 90 Laboratory Supervisor 1 1 0
Laboratory Technician II 2 2 0
Laboratory Technician II 1 1 0
Laboratory Technician Lead 1 1 0
Maintenance Planner/Scheduler 1 1 0
Senior Instrument Technician 1 1 0
Utilities Mechanic 5 5 0
Wastewater Collect System Supervisor 1 1 0
Wastewater Collections Worker Lead 1 1 0
Wastewater Maint Supervisor 1 1 0
Wastewater Maintenance Worker I 5 5 0
Wastewater Maintenance Worker II 2 2 0
Wastewater Maintenance Worker III 1 1 0
Wastewater Operations Manager 1 1 0
Wastewater Operations Supervisor 1 1 0
Wastewater Plant Maint Tech Lead 1 1 0
Water Plant Maintenance Worker I 1 1 0
Wastewater Plant Operator III 8 8 0
Water Resources Coordinator 1 1 0
Water Resources Regulation Manager 1 1 0
Public Works - Sewer Total 41 41 0
Public Works - Solid Waste
Administrative Assistant III 1 1 0
Customer Service Representative 3 3 0
Deputy Director PW Solid Waste and Flee 1 1 0
Solid Waste Compliance Specialist 1 1 0
Solid Waste Equip Operator I 5 5 0
Solid Waste Equip Operator II 6 6 0
Solid Waste Equip Operator III 25 25 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 1 1 0
Water Distribution Operator III 8 8 0
Water Distribution Supervisor 1 1 0
Table of Contents Public Works

Water Meter Services Supervisor 1 1 0
Water Regulation Compliance Specialist I 1 1 0
Water Regulatory Coordinator 1 1 0
Water System Maint Worker I 3 3 0
Water System Maint Worker III 3 3 0
Water Treatment Operator 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
Table of Contents Public Works
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 92 Department Functions
The Public Works Department comprises 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 works 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 trade 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
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
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 Bike Path, Skate Park, swimming pool, and the 112-acre Golf Course. On-staff mechanics repair small and large equipment, including facility repairs, welding, fabricating, fence, and gate repairs.

Park Planning and Projects
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.

Solid Waste
Focuses on effective and efficient solid waste removal and diversion while providing the highest quality service to Manteca’s ever-growing community. Staff frequently participates in school recycling presentations and offer free Community Clean-Up and Shredding events.

Street Maintenance
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 vendors.

Storm
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 their impact on the environment.

Transit
Utilizing federal funding, this division provides Fixed Route service and Dial-A-Ride programs; provides outreach programs to encourage youth ridership and informs the community of the available mobility options. It uses Intelligent Technology Systems such as Automatic Vehicle Location (AVL), Automated Passenger Count (APC), and Automatic Voice Annunciation (AVA) to alert riders of bus schedules.

Transit staff oversee the Transit Center and rental of the facility. Transit’s Event Hall hosts a multitude of events, from private events to city training.

Wastewater
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 public vehicles.

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Water
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.

The Public Works Department remains committed to the 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.

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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 94 2024-2025 Accomplishments
Transit
Fixed Route Ridership: Up 18% from last year.

The 2024 Federal Transit Administration (FTA) Triennial Review was successfully completed with no findings.

Acquired 2 New Compressed Natural Gas (CNG) Transit Buses.

Acquired an electric van and installed a charging station at the Transit Center.

First electric van for Dial-a-Ride service.

Youth Ridership: 20,979 trips in 2024.

Total Ridership increased in 2024: Fixed Route total was 76,231 and the Dial-A-Ride total was 9,399.

Achieved successful CHP inspection with no findings.

Held a successful “Stuff the Bus” event during the Thanksgiving holiday in 2024.

Facilities Maintenance
Facilities Driveway Project completed.

Replace roof, flooring and HVAC Systems at Water Quality Control Facility (WQCF) Facility.

Replace rotting support beams at the Civic Center.

Replaced multiple aging HVAC systems at Civic Center.

Install new flooring at Transit Center.

Completed interior renovations for multiple city facilities.

Replaced kitchen exhaust system at Golf Clubhouse.

Completed numerous projects at 555 Industrial Park Dr to prepare for the opening of the Navigation Center.

Cleaned over 150,000 square feet of buildings each month within the city.

Streets
2,000 Linear Feet of asphalt was replaced on Spreckles Ave.

Downtown Yosemite ARPA Paving Project.
124 Sycamore ARPA Parking Lot Project.

S Main St Alley Paving ARPA Project.
1,200 linear feet of asphalt replacement S Main St.

Removed traffic bulbs to increase traffic flow and parking for downtown businesses. 172 various asphalt repair projects.

Repaired a total of 185,700 sq. ft. of potholes.
32 tons of asphalt was used to fill potholes.
216 streetlights were repaired.

Sidewalk Replacement: 1,475 Linear Feet.

Number of sidewalk repairs/replacements: 58.

Number of lifted sidewalks repaired utilizing Precision Concrete Cutting: 998 lifts/ 4,087 Linear ft.

Leaf Collection performed in tonnage: 426
Crack Sealing Completed: areas include Union West, Roberts Estates, Cotta, Trailwood, Del Webb, Union Ranch East Wastewater
Treated 3.1 billion gallons of wastewater.

Produced and used 89,000 Diesel Gallon Equivalent (DGE) of Compressed Natural Gas.

Treated 27.4 million gallons of sludge (processed wastewater solids).

Two construction projects are underway to help with capacity. Two additional projects start this year. 364,577 feet of sewer lines were cleaned.

1.4 million pounds of nitrogen removed from wastewater.

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9.3 million pounds BOD removed from wastewater.
80,730 feet of sewer lines CCTV.

All wastewater operator positions now hold Grade III level certification or better, which is journeyman to mastery levels.

All collection operator positions now hold Grade I certification or better.

Smart cover sensors proactively installed prevented more than 5 Sanitary Sewer overflows.

Fabrication and Installation of a Barscreen at Vanderbuilt Circle Stormwater Pumpstation to prevent damage to pumps and improve the reliability of the station.

Upgraded all exterior lights at the WQCF to efficient LED fixtures. All work was done internally by WQCF staff.

Received awards for CWEA Supervisor of the Year, Collections Operator of the Year, Wastewater Operator of the Year, and Mechanical Technologist of the Year (sweeping the regional awards for the 2nd straight year).

New roof installation at three Storm Drain Pump Stations to preserve telemetry, pumps, motors, controls, and programmable logic computers (PLC's).

Repaired 19 Storm Drain Pumps throughout the City. These upgrades were crucial in the recent success of the storm drain system.

Upgrade of Vueworks Computerized Maintenance Management System (CMMS).

Wastewater Laboratory
Passed all performance testing to maintain Environmental Laboratory Accreditation Program (ELAP) Certification to ensure that water and wastewater samples may be processed and analyzed internally. This is paramount in providing water and wastewater service because there is a significant cost savings and ensures the quickest test results, so staff may take appropriate action.

Passed the first ever TNI (The NELAC Institute) Laboratory audit, becoming one of the first laboratories in the region to ensure compliance and maintain its certification with the state.

Water Resources Laboratory analyzed a combined 17,896 reportable samples of water and wastewater.

Continued the Fats, Oil, & Grease (FOG) Inspection Program for Food Service Establishments (FSE) and conducted 77 food service inspections and 11 industrial pre-treatment inspections as well as issuing 19 new FOG permits and 2new Industrial permits.

Water
Utilized 191.6 MG of recycled water in lieu of using treated and finished potable drinking water for landscape irrigation, wastewater treatment plant process water and construction use.

Completed 73 stormwater outfall inspections, 16 stormwater hot spot inspections, and 16 illicit discharge investigations.

Processed 246 water conservation rebates.

Expanded the “Butt to Watts” cigarette recycling program with cigarette butt collection containers installed at various City locations and several hotels. The collected cigarette butts are taken to a facility for incineration where the heat produced is utilized to create electricity.

Conducted public education outreach at 12 community events giving out 1,387 children’s educational packets and 6,676 adult educational packets on stormwater pollution prevention, water conservation, and wastewater awareness for FOG and What Not to Flush.

Continued focus on water meter replacement to achieve an Automated Metering Infrastructure (AMI) with Badger Beacon. The advanced analytics provide useful data for water conservation.

Rebuilt Well 13, which was burnt down due to vandalism, adding to the water system’s production capacity.

Atherton tank tri-annual dive inspection completed.

Replaced a soft start motor starter on Well 14 with a variable frequency drive, creating increased reliability to the water system.

Distributed 4.52 billion gallons of potable drinking water to customers.

Collected 10,214 drinking water samples and had no detections of bacteria in drinking water.

Repaired 128 water leaks, responded to 449 after-hours water emergencies, managed the testing of 2,070 backflow prevention devices, exercised 1,296 water valves, investigated 1,550 calls for service, installed 945 New Water Meters, and completed 3,971 work orders generated by the Finance Department.

Parks
Approved Design for Woodward Splash Pad.

Installed a cricket pitch at Doxey Park.

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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 96 Golf Course improvements:
8,990 sand traps raked
7,560 greens mowed
5,454 greens cups cut
5,880 acres of fairways mowed
175 yards of kiln dried sand applied to greens
39 electric irrigation valves replaced
77 golf tournaments hosted
Park Maintenance:
648 playground inspections completed
360 yards of playground safety surfacing installed
9,951 hours of turf maintenance completed (mowing, edging, etc.) 3,882 hours of irrigation repairs and inspections/adjustments 441 government outreaches completed
746 trees pruned
Numerous Community Events assisted (Pumpkin/Street Festivals, Christmas @ the Center, Arbor Day, Earth Day, Memorial Day, Cultural Events, Farmers Market, Concert/Movies in the Park, etc.).

LMD/CFD
4,676,697 sq ft of streetscape and park turf maintained. 2,188,070 sq ft of landscape beds are maintained.
84 pre-emergent applications were made.
408 playground inspections.
770 yards of playground fiber were installed in 9 parks. 310 yards of deco mulch installed at 6 landscape districts. 5 pour in place pads sealed at 3 parks.
20 landscape districts were replanted.
72,000 dog bags used.

Solid Waste
Implemented 3-cart weekly collection.

Hosted four district clean-up events, and set dates for 2025.

Lead all other departments in the social media outreach.

Hosted two shred-it events.

Procured lease-to-own garbage trucks to maintain weekly collection.

Finalized contract with Routeware.

Michael Bowers was recognized as the Public Works Employee of the 1st Quarter.

City crews conducted bi-weekly street sweeping across over 300 miles to keep roadways clean and prevent debris from entering storm drains.

Fleet Maintenance
Zachary Teunissen was recognized as the Public Works Employee of the 2nd Quarter.

Sixty-one vehicles successfully passed the Government Fleet Smog Check Program.

Forty-seven commercial trucks were registered in 2024, fully compliant with the California Clean Truck Check Program. All testing was conducted in-house using California Air Resources Board (CARB)-compliant software, and two technicians are certified with CARB licenses. Thirty-five pieces of equipment were purchased in 2024, including patrol vehicles, light-to-medium duty trucks, offroad vehicles, fire apparatus, and commercial trucks.

A total of 2,312 work orders were opened and closed, covering maintenance and repairs. This process included ensuring accountability for maintenance, repairs, inventory invoicing, and outsourced services. All of this was achieved while managing Table of Contents Public Works

limited resources on both the technical and administrative teams within our Fleet Division. 2025-2026 New Goals and Priorities
Citywide Street Project Updates - paving, crack sealing, high viability thermoplastic application Water Bottle Filling Stations - determine locations
Vehicle Replacement Plan
Implement Routeware - routing software for solid waste
Implement robust Solid Waste Safety Program
Procure long-term contracts with facilities for municipal solid waste, recycling and organics that include food-waste Complete the standardizing all the residential carts
Continue education and outreach efforts in the community Monthly social media podcasts on Public Works information Design Guideline Updates - Parks / utilities - last updated 2017 Update Park Planning User Fees
Fencing and Sidewalk on Crom Street
Deliver outstanding ride experiences for Fixed Route Service and Dial-A-Ride to expand routes and increase youth ridership Increase route frequency on high ridership routes
Continue working with San Joaquin Regional Rail Commission (SJRRC) on the Transit Center Parking Lot Expansion Project.

Locate property for Manteca’s Transit Bus Yard.

Implement a structured pre-trip process to streamline operations, reduce delays, and enhance overall fleet management.

Strengthen recruitment efforts to onboard additional technicians, ensuring we return to full capacity for the maintenance program and minimize service disruptions
Transition away from reliance on fuel islands by exploring and implementing alternative fueling systems, improving both efficiency and sustainability
Continue optimizing the maintenance program to reduce costs, improve efficiency and response times, and enhance equipment performance.

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 a minimum of 40 PSI at all times throughout the water distribution system.

Reduce energy consumption through infrastructure improvements and gains in operational efficiency, such as installing variable frequency drives.

Continue to upgrade and enhance water well and treatment sites.

Reduce energy consumption through water resources infrastructure improvements and gains in operational efficiency.

Increase reliability of critical infrastructure to ensure continuance of operations.

Ensure National Pollutant Discharge Elimination Systems (NPDES) Permit compliance throughout the year and continue working on NPDES Permit update and Report of Waste to Discharge Permit update.

Expansion of Industrial Pre-Treatment and Fats, Oils, Grease (FOG) programs and continued public outreach efforts.

Continue to improve and upgrade storm pumps, pump stations, drain inlets, and lines.

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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 98 Expenditures by Category
Historical Expenditures by Category
Capital Debt Service Operations
Personnel Transfers
FY26 Expenditures by Category
Capital $9,216,277 8.04%
Debt Service $6,492,091 5.67%
Operations $69,220,311 60.41%
Personnel $29,655,980 25.88%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $24,011,264 $23,858,643 $24,720,341 $28,024,939 $29,655,980 Operations $35,933,054 $39,096,307 $47,133,533 $64,636,087 $69,220,311 Capital $1,304,815 $991,162 $3,141,499 $14,163,454 $9,216,277 Debt Service $2,761,011 $2,580,093 $2,450,593 $6,528,315 $6,492,091 Transfers $560,404 -$6,970,235 -$558,317 - -
Total Expenditures $64,570,548 $59,555,970 $76,887,649 $113,352,795 $114,584,659 $65M $67M
$77M
$96M
$115M
---$$$666,,,999777000,,,222333555
---$$$555555888,,,333111777
FY2022 FY2023 FY2024 FY2025 FY2026
-$50M
0 $50M
$100M
$150M
115M
Expenditures by Category
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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.

Table of Contents Recreation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 100 Organizational Structure
Department Position Listing
Department
Approved Proposed Increase
FY 2024-25 FTE's FY 2025-26 FTE's (Decrease)
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
Recreation Org Chart
Recreation Manager
Recreation Supervisor
Recreation Coordinator Part-time Staff
Recreation Supervisor
Recreation Coordinator Part-time Staff
Administrative Asst. III Customer Service
Representative
Table of Contents Recreation

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, inclusive programs, day camps for youth, an Expanded Learning Opportunities Program (ELOP) partnership with the Manteca Unified School District (MUSD), enrichment programs, aquatics programs including swim lessons, dedicated teen programs, and cultural arts events. Additionally, the department is 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 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, Community Garden, Tennis Center, Poet Laureate Program, Mobile Food Truck Program, MUSD, concessionaires, local nonprofits, and vendors.

Furthermore, it 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 services, 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 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-or-Treat, 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 in 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. The library also provides tax preparation aid. 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.

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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 102 2024-2025 Accomplishments
Senior Center
Health & Wellness Fair: 20 vendors, 2 speakers, 16 sponsors, serving ~200 seniors.

New Programs: Launched Free Swap Day, themed Friday Night Bingo events, and Senior Canteen (offering affordable snacks & hygiene items).

Expanded Events: Karaoke/DJ Dance moved to a more accessible time; Spaghetti Bingo transitioned to staff / prepared meals.

Community Impact:

Angel Tree: provided gifts for 120 seniors.

For Kid’s Sake: assisted 862 children, with 387 attending the Christmas Breakfast.

Volunteer Appreciation: honored 75+ volunteers, recognizing Patrick Malone as Volunteer of the Year.

Facility Enhancements: secured ARPA funding for 20 new tables & 350 new chairs.

Safety & Wellness: hosted first "Safe & Secure" senior seminar in partnership with Cherie Sintes-Glover.

Community Events
Culturally Inclusive Programming: Expanded events for Juneteenth, Hispanic Heritage Month, Dia de los Muertos, and introduced “Winter Around the World” at Christmas at the Center.

New & Expanded Events:

New: Parky’s Picnic, Go Skate Day Competition, Monster March.

Sold Out: Father/Daughter & Mother/Son Dances.

Inclusive Recreation: Launched Family Dance & reinstated Therapeutic Recreation Dances for special needs guests.

Music on Maple Enhancements: Added dance performances, car shows, new bands, and Recreation class demos. Expanded the event layout.

Youth & Family Programming:

Expanded Kids Night Out with themed activities.

Launched character stations at Trunk or Treat.

Hosted two Movies in the Park.

Skateboarding Initiatives:

Hosted the first Go Skateboarding Day Competition with pro skater Aaron Kyro.

Began free monthly Skateboard Workshops with a seasoned instructor.

Infrastructure & Policy Improvements:

Established vendor/food truck registration policy & sponsorship opportunities.

Collaborated with multiple City departments for safe, well-organized events.

Youth Development & Contract Classes
New & Expanded Offerings:

Re-launched Little People’s Creative Play & Toddler Time, introduced Sensory Toddler Time.

Partnered with MUSD for summer & intersession contract classes.

Introduced a Junior Cooking Class, growing in popularity.

Facility & Special Projects
Major Events & Additions:

Doxey Park Cricket Pitch Ribbon Cutting.

Second annual Park-a-Palooza at Woodward Park with additional bands and expanded activities.

Table of Contents Recreation

Citywide decorating competitions (Halloween: 29 entries, Christmas: 18).

Our department remains committed to creating diverse, engaging, and inclusive recreational opportunities for the community.

Recreation operations moved to the Senior Center. The Senior Center will launch Civic Rec.

The Union Road tennis courts had two courts re-striped to allow for pickleball.

Youth Sports and Aquatics:

Tiny Tots sports served 545 children combined for all sports (baseball, basketball, soccer, flag football).

Aquatics served 2,269 participants combined for swim lessons.

Youth Tennis served 228 children for tennis lessons and tennis camps.

Jr. Giants served a total of 480 participants.

NFL Flag Football had two seasons and combined served 326 participants. 2025-2026 New Goals and Priorities
Recreation Master Plan & Fee Updates.

Park & Facility Improvements (Working with Public Works - Parks Division) Skate Park Design: Complete a design for a new Skate Park, evaluate and determine location and secure funding.

Northgate Park Playground Upgrades: Modernize playground equipment and add inclusive play equipment with community input.

Security Enhancements: Expand security lighting at Tony B. Marshall Park Pickleball Courts and evaluate other high-use park facilities.

Park User Fees & Facility Use Policy: Review and implement revised user and allocation policies and update fees.

Community Garden & Mural Project: Strengthen partnership with Urban Greens to establish sustainable garden spaces and expand program and event partnerships. Working with other City Departments complete the beautification of the area with the addition of murals and other amenities.

Update Facility Use Fees.

Continue to evaluate and make recommendations of all Commissions and Committees within the Department (Youth Advisory Commission, Senior Advisory Committee and Recreation & Parks Commission).

Create Capital Improvement Plans (CIP) that tie in with the Master Plan for aging recreation facilities including: Golf Course Clubhouse, Tennis Center, Northgate Community Park, Lincoln Community Park and Woodward Community Park, using the Master Plan Update as a roadmap.

Obtain grant funding for recreation facilities and programs.

Enhance and expand Recreation Department events.

Increase community partnerships.

Develop new external event partnership process.

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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 104 Expenditures by Category
Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Capital $210,000 7.50%
Operations $1,082,232 38.64%
Personnel $1,508,608 53.86%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $2,206,363 $1,814,467 $1,483,703 $1,698,273 $1,508,608 Operations $2,201,959 $1,189,055 $930,762 $988,313 $1,082,232 Capital $669,680 $317,901 $145,877 $477,981 $210,000
Total Expenditures $5,078,002 $3,321,423 $2,560,342 $3,164,567 $2,800,840 $5M
$3M
$3M
$3M $3M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M

2.8M
Expenditures by Category
Table of Contents Recreation

5-Year Forecasts
This section will be completed before the adoption of the budget book.

Table of Contents 5-Year Forecasts
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 106 Fund Summaries
The following sections highlight revenue and expenditure trends for major funds, along with context to help explain the changes.

Table of Contents Fund Summaries

City Wide Fund Summary
Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $100M
$200M
$300M
$400M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $288,623,059 $454,640,221 $22,594,556,332,604 $264,921,647 Revenues
Tax & Franchise Revenues $75,884,304 $67,736,267 $74,065,080 $74,664,698 $93,318,684 Licenses & Permits $5,608,123 $5,904,470 $8,490,575 $7,181,000 $8,481,000 Intergovernmental $17,565,709 $19,796,820 $28,348,090 $64,402,029 $31,438,513 Charges for Services $110,925,334 $102,478,776 $124,266,786 $117,432,253 $138,508,268 Fines & Forefeitures $468,601 $442,333 $422,303 $1,675,000 $1,690,800 Investment Earnings -$5,103,303 $6,809,215 $14,258,249 $2,248,635 $3,362,500 Other Revenues $17,782,680 $13,717,962 $17,175,514 $14,341,650 $25,170,013 Transfers $4,362,318 $5,290,928 $2,272,330 $2,901,438 $10,630,371 Total Revenues $227,493,766 $222,176,772 $269,298,927 $284,846,703 $312,600,149 Expenditures
Benefits $32,040,849 $29,382,984 $29,633,925 $33,195,915 $34,631,463 Professional Services $8,289,793 $9,411,998 $12,190,037 $28,158,881 $27,118,270 Supplies $10,436,787 $11,644,795 $16,077,612 $22,378,425 $29,635,362 Transfers Out $2,106,047 $1,635,256 $4,005,466 $2,901,708 $10,630,371 Debt Services $2,469,860 $2,448,480 $2,374,208 $8,107,979 $7,912,760 Other Financing Uses - $1,062,004 $214,659 - -
Utilities $5,908,952 $6,091,068 $6,925,758 $8,286,485 $8,041,437 Dues & Subscriptions $217,340 $205,186 $240,852 $444,122 $471,655 Repairs & Maintenance $4,331,369 $3,235,927 $4,335,443 $12,529,283 $6,038,656 Claims & Insurance $8,047,241 $8,772,411 $13,323,441 $13,495,193 $14,217,257 Administrative Expenses $19,338,702 $20,484,354 $18,502,884 $23,624,775 $26,527,434 Table of Contents Citywide Fund Summary
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 108 Historical Revenue by Type
Charges for Services Fines & Forefeitures Intergovernmental Investment Earnings Licenses & Permits Other Revenues
Tax & Franchise Revenues Transfers
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Recreational Programs $213,459 $286,054 $297,570 $307,700 $489,850 Capital Outlay $7,048,769 $7,101,753 $6,085,527 $22,649,878 $16,794,137 Capital Improvement $17,013,052 $21,491,574 $29,973,498 $147,328,906 $43,779,500 Other Adjustments -$11,210,600 -$11,610,764 -$16,294,390 - - Salaries $49,492,457 $53,507,889 $56,634,987 $60,528,616 $61,672,591 Legal Services $189,795 $385,372 $443,971 $879,700 $661,000 Economic Development Programs $15,973 $144,798 $196,531 $614,016 $451,052 Maintenance Agreements & Licenses $2,488,947 $2,375,228 $2,577,134 $4,421,302 $4,331,418 Operating Fees $5,049,384 $5,857,475 $6,010,747 $7,911,694 $8,891,239 Service Programs $764,263 $479,150 $406,231 $1,774,708 $465,503 Personnel Services - - - $38,500 $603,395
Debt Service $2,761,011 $2,580,093 $2,450,593 $5,265,441 $5,392,041 PFIP Credit Reimbursement - - $1,703,240 $790,000 $2,650,000 Depreciation $10,122,242 $11,186,378 $11,557,141 $161,000 - Total Expenditures $177,135,693 $188,159,462 $209,867,062 $405,794,227 $311,406,391 Total Revenues Less Expenditures $50,358,073 $34,017,309 $59,431,865 -$120,947,524 $1,193,758 Ending Fund Balance $50,358,073 $322,640,368 $514,072,086 $22,594,435,385,080 $266,115,405 $233M $222M
$269M $254M
$313M
---$$$555,,,111000333,,,333000333
FY2022 FY2023 FY2024 FY2025 FY2026
-$100M
0 $100M
$200M
$300M
$400M
Table of Contents Citywide Fund Summary

FY26 Revenues by Type
Charges for Services $138,508,268 44.31%
Fines & Forefeitures $1,690,800 0.54%
Intergovernmental $31,438,513 10.06%
Investment Earnings $3,362,500 1.08%
Licenses & Permits $8,481,000 2.71%
Other Revenues $25,170,013 8.05%
Tax & Franchise Revenues $93,318,684 29.85%
Transfers $10,630,371 3.40%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Tax & Franchise Revenues $75,884,304 $67,736,267 $74,065,080 $74,664,698 $93,318,684 Licenses & Permits $5,608,123 $5,904,470 $8,490,575 $7,181,000 $8,481,000 Intergovernmental $17,565,709 $19,796,820 $28,348,090 $64,402,029 $31,438,513 Charges for Services $110,925,334 $102,478,776 $124,266,786 $117,432,253 $138,508,268 Fines & Forefeitures $468,601 $442,333 $422,303 $1,675,000 $1,690,800 Investment Earnings -$5,103,303 $6,809,215 $14,258,249 $2,248,635 $3,362,500 Other Revenues $17,782,680 $13,717,962 $17,175,514 $14,341,650 $25,170,013 Transfers $4,362,318 $5,290,928 $2,272,330 $2,901,438 $10,630,371 Total Revenues $227,493,766 $222,176,772 $269,298,927 $284,846,703 $312,600,149 313M
Revenues by Type
Table of Contents Citywide Fund Summary
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 110 Historical Expenditures by Category
Capital Debt Service Operations
Personnel Transfers
FY26 Expenditures by Category
Capital $67,024,455 21.52%
Debt Service $13,304,801 4.27%
Operations $123,539,315 39.67%
Personnel $96,907,449 31.12%
Transfers $10,630,371 3.41%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Personnel $81,533,306 $82,890,872 $86,268,912 $93,763,031 $96,907,449 Operations $75,000,428 $80,488,124 $94,412,807 $117,421,008 $123,539,315 Capital $24,475,642 $28,880,054 $36,649,466 $178,335,060 $67,024,455 Debt Service $5,230,871 $5,028,573 $4,824,800 $13,373,420 $13,304,801 Transfers -$9,104,554 -$9,128,162 -$12,288,923 $2,901,708 $10,630,371 Total Expenditures $177,135,693 $188,159,462 $209,867,062 $405,794,227 $311,406,391 ---$$$999,,,111000444,,,555555444 ---$$$999,,,111222888,,,111666222 ---$$$111222,,,222888888,,,999222333 $186M $197M
$222M
$257M
$311M
FY2022 FY2023 FY2024 FY2025 FY2026
-$100M
0 $100M
$200M
$300M
$400M
311M
Expenditures by Category
Table of Contents Citywide Fund Summary

Fund 100 - General Fund
The General Fund captures all 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.

Revenues vs Expenditures Summary
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $20M
$40M
$60M
$80M
$100M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $37,057,231 $40,521,763 $38,323,487 $42,688,993 Revenues
Tax & Franchise Revenues $50,818,017 $56,075,734 $58,093,653 $59,549,620 $64,160,000 Licenses & Permits $960,888 $1,049,436 $1,319,651 $2,181,000 $2,481,000 Intergovernmental $1,073,083 $605,140 $390,436 $582,600 $645,000 Charges for Services $9,481,564 $9,083,695 $9,093,419 $10,383,091 $8,996,882 Fines & Forefeitures $468,601 $442,333 $422,303 $1,675,000 $1,690,800 Investment Earnings -$678,277 $1,022,275 $1,313,488 $1,000,000 $1,600,000 Other Revenues $462,104 $1,283,514 $2,745,471 $660,500 $968,900 Transfers - $53,386 - $24,640 -
Total Revenues $62,585,978 $69,615,513 $73,378,421 $76,056,451 $80,542,582 Expenditures
Benefits $15,949,966 $14,403,502 $15,296,774 $16,504,921 $17,674,564 Professional Services $2,843,535 $3,635,402 $4,739,942 $5,221,275 $5,798,579 Table of Contents Fund 100 - General Fund
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 112 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Supplies $1,286,481 $1,643,161 $1,838,439 $3,515,394 $3,273,817 Transfers Out $1,272,327 $1,581,870 $2,521,766 $1,281,500 $3,130,371 Debt Services - $23,500 $31,500 - -
Utilities $1,235,405 $1,334,376 $1,412,083 $1,512,750 $1,523,191 Dues & Subscriptions $96,513 $77,760 $99,062 $172,210 $185,265 Repairs & Maintenance $851,068 $967,329 $1,267,039 $1,187,046 $1,066,650 Claims & Insurance $1,728,000 $1,968,299 $5,173,017 $3,355,195 $3,483,436 Administrative Expenses $9,626,405 $10,116,516 $7,757,442 $11,482,696 $12,450,027 Recreational Programs $54,605 $79,740 $119,439 $115,000 $255,000 Capital Outlay $1,039,645 $2,385,178 $788,072 $1,147,851 $346,927 Capital Improvement $557,664 $318,380 $2,204,298 $3,371,597 $164,000 Salaries $25,516,069 $26,888,672 $28,801,699 $30,580,439 $30,649,655 Legal Services $90,421 $322,011 $262,983 $402,200 $300,000 Economic Development Programs $15,973 $144,798 $196,531 $432,487 - Maintenance Agreements & Licenses $144,014 $167,527 $434,631 $522,800 $486,360 Operating Fees $62,634 $62,812 $78,697 $98,100 $96,400
Service Programs $23,384 $30,146 $31,517 $34,705 $39,500 Personnel Services - - - - $25,000
Total Expenditures $62,394,109 $66,150,980 $73,054,931 $80,938,166 $80,948,742 Total Revenues Less Expenditures $191,870 $3,464,533 $323,490 -$4,881,715 -$406,160 Ending Fund Balance $191,870 $40,521,764 $40,845,253 $33,441,772 $42,282,833 Table of Contents Fund 100 - General Fund

FY26 Revenues by Type
Animal Licenses $126,000 0.16%
Business Licenses $1,255,000 1.56%
Charges for Services $8,996,882 11.17%
Fines & Forefeitures $1,690,800 2.10%
Franchise Fees $2,620,000 3.25%
Interest $1,600,000 1.99%
Misc. Receipts $32,000 0.04%
Misc. Reimbursement $250,000 0.31%
Other $1,497,000 1.86%
Other Taxes $2,240,000 2.78%
Property Tax $31,500,000 39.11%
Rebates $900 0.00%
Rental of Property $684,000 0.85%
Sales Tax $19,900,000 24.71%
State/County Grants $250,000 0.31%
Transient Occupancy Tax $7,900,000 9.81%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Federal Grants $528,004 $114,403 - $31,600 -
State/County Grants $263,185 $299,981 - $250,000 $250,000 Rebates $626 $827 $964 $1,000 $900
Misc. Receipts $7,120 $34,325 $13,121 $24,200 $32,000
Settlements - $450,050 $33,215 - -
Misc. Reimbursement $105,423 $110,681 $1,794,457 $100,000 $250,000 Rental of Property $250,719 $577,356 $476,369 $534,000 $684,000 Sale of Property $97,262 $67,500 $385,307 - -
Property Tax $21,443,545 $25,660,665 $27,637,304 $28,325,686 $31,500,000 Sales Tax $18,299,132 $19,091,153 $19,131,748 $19,483,934 $19,900,000 Franchise Fees $1,986,090 $2,132,616 $2,150,265 $2,150,000 $2,620,000 Transient Occupancy Tax $6,764,211 $7,348,923 $7,063,290 $7,700,000 $7,900,000 Other Taxes $2,325,039 $1,842,377 $2,111,046 $1,890,000 $2,240,000 Business Licenses $743,249 $819,741 $1,213,255 $1,055,000 $1,255,000 Animal Licenses $125,532 $151,249 $98,048 $126,000 $126,000 Other $374,954 $311,977 $411,771 $1,302,300 $1,497,000
Charges for Services $9,481,564 $9,083,695 $9,093,419 $10,383,091 $8,996,882 Fines & Forefeitures $468,601 $442,333 $422,303 $1,675,000 $1,690,800

80.5M
Revenues by Type
Table of Contents Fund 100 - General Fund
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 114 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Interest $178,949 $986,346 $1,437,004 $1,000,000 $1,600,000 Market Value Change -$836,165 $57,405 -$104,545 - -
Unallocated Investment
Expense
-$21,060 -$21,475 -$18,971 - -
Transfers - $53,386 - - -
Other Revenue - - $29,051 - -
Transfers In - - - $24,640 -
Total Revenues $62,585,978 $69,615,513 $73,378,421 $76,056,451 $80,542,582 FY26 Expenditures by Department
City Attorney $1,572,675 1.94%
City Clerk $1,184,604 1.46%
City Manager $5,142,150 6.35%
Community Development $300,000 0.37%
Engineering $326,978 0.40%
Finance $3,288,654 4.06%
Fire Department $13,336,232 16.47%
Human Resources $1,922,914 2.38%
Non Departmental $14,264,788 17.62%
Police Department $28,402,887 35.09%
Public Works $10,460,624 12.92%
Recreation & Community Services $746,236 0.92%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
City Clerk $1,101,448 $1,207,945 $1,010,448 $1,582,852 $1,184,604 City Manager $1,926,677 $5,547,390 $4,597,087 $5,261,975 $5,142,150 City Attorney $826,205 $1,162,722 $1,254,145 $1,561,422 $1,572,675 Human Resources $1,168,835 $863,832 $1,307,017 $1,526,745 $1,922,914 Police Department $21,425,451 $22,812,951 $24,160,855 $26,676,203 $28,402,887 Fire Department $12,087,275 $12,540,656 $13,285,563 $15,603,284 $13,336,232 Recreation & Community
Services
$2,022,645 $1,405,172 $764,256 $748,348 $746,236
Finance $2,966,485 $2,326,842 $2,976,285 $3,334,143 $3,288,654 Community Development $90,146 - $1,691 - $300,000
Public Works $7,248,942 $7,473,873 $9,249,100 $11,917,555 $10,460,624

80.9M
Expenditures by Department
Table of Contents Fund 100 - General Fund

Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Engineering $4,423 $122,783 $192,152 $321,008 $326,978
Non Departmental $11,525,577 $10,686,814 $14,256,331 $12,404,631 $14,264,788 Total Expenditures $62,394,109 $66,150,980 $73,054,931 $80,938,166 $80,948,742 FY26 Expenditures by Category
Capital $510,927 0.63%
Operations $28,958,225 35.77%
Personnel $48,349,219 59.73%
Transfers $3,130,371 3.87%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $41,466,035 $41,292,174 $44,098,473 $47,085,360 $48,349,219 Operations $18,058,439 $20,549,878 $23,247,371 $27,965,782 $28,958,225 Capital $1,597,308 $2,703,558 $3,155,820 $4,605,524 $510,927 Debt Service - $23,500 $31,500 - -
Transfers $1,272,327 $1,581,870 $2,521,766 $1,281,500 $3,130,371 Total Expenditures $62,394,109 $66,150,980 $73,054,931 $80,938,166 $80,948,742

80.9M
Expenditures by Category
Table of Contents Fund 100 - General Fund
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 116 Commentary
Revenues Commentary
Sales tax revenue (excluding Measure Q) is projected to grow by 30%, driven by strong development and the opening of new businesses, despite challenges like weakened consumer confidence, price fatigue, and volatile gas prices.

A new property tax agreement with the County and ongoing strong development in Manteca are driving increased property tax revenue projections.

The projected 2.5% increase in Transient Occupancy Tax is mainly due to new hotels, with Great Wolf Lodge and Staybridge contributing significantly. However, revenue from Great Wolf Lodge is reduced by a tax-sharing agreement.

A comprehensive cost allocation plan was completed, which slightly lowered the overhead allocation the General Fund receives from other funds.

Franchise fees are expected to increase by 18%, primarily driven by inflation.

A rise in Licenses and Permits revenue is expected due to growth in business licenses.

The decrease in Public Safety Programs funding is primarily due to lower Fire Mutual Aid revenue, which depends on the severity of fire season. Fiscal Year 2024-25 received $1.6 million, while only $105,000 is budgeted for Fiscal Year 2025-26 due to the unpredictable nature of the fire season.

General Fund revenues are expected to increase by 8% compared to the projected year-end for Fiscal Year 2024–25 due to strong development and growth.

Expenditures Commentary
Three new full-time positions (Community Service Officer and two Patrol Officers) and one position reclassification are included.

Operating costs are increasing by 3.8% ($1.1 million) from the Fiscal Year 2024-25 Amended Budget, driven by inflation, a $5 million rise in IT Fund contributions, a $1.2 million contribution to the new vehicle fund, and a $400,000 citywide classification and compensation study funded by the General Fund.

A conservative amount of General Fund capital projects is proposed for Fiscal Year 2025-26. New projects include: Event Safety Barriers ($156K), Mellon Ave. Storm Drain Improvements ($100K), Chipper Truck ($70K), Woodward Park Turf Renovation ($64K), Axon body cameras ($61K), Mini Robot Upgrade ($30K), and Zoom Conferencing Systems ($30K), totaling $510,927.

The fund balance for the General Fund also includes Asset Seizure (Fund 155) and Retiree Health Savings Plan Trust (Fund 920).

Payroll Tax Benefit Allocation (Fund 880) was rolled into General Fund in Fiscal Year 2023-24.

Table of Contents Fund 100 - General Fund

Fund 105 - Measure Q
Measure Q is a 0.75% sales tax approved by Manteca voters in November 2024, effective April 1, 2025. Funds are dedicated to enhancing public services and infrastructure, including street and road maintenance.

Revenues vs Expenditures Trend
Revenue Budgeted Expenses Budgeted
2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
$15M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - - - -
Revenues
Tax & Franchise Revenues - - - - $12,000,000
Total Revenues - - - - $12,000,000
Expenditures
Transfers Out - - - - $2,500,000
Capital Outlay - - - - $5,702,000
Capital Improvement - - - - $2,000,000
Total Expenditures - - - - $10,202,000
Total Revenues Less Expenditures - - - - $1,798,000
Ending Fund Balance - - - - $1,798,000
Table of Contents Fund 105 - Measure Q
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 118 Historical Revenue by Type
Sales Tax
FY26 Revenues by Type
Sales Tax $12,000,000 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Sales Tax - - - - $12,000,000
Total Revenues - - - - $12,000,000
Historical Expenditures by Category
Capital Transfers
0 0 0
$12M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
12M
Revenues by Type
0 0 0 0
$10M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M
Table of Contents Fund 105 - Measure Q

FY26 Expenditures by Category
Capital $7,702,000 75.50%
Transfers $2,500,000 24.50%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Capital - - - - $7,702,000
Transfers - - - - $2,500,000
Total Expenditures - - - - $10,202,000
Commentary
A newly established fund was created to ensure transparency in tracking revenues and expenditures from the 0.75% sales tax approved by Manteca voters. For Fiscal Year 2025-26, estimated revenue from this tax is $12 million. Since the police headquarters project is not expected to be bonded in Fiscal Year 2025-26, funds are being redirected to one-time public safety needs. The proposed budget includes $1.6 million for police fleet replacement, $452,000 for police drones and body cameras, $2.65 million for two fire engines, and $1 million for fire self-contained breathing apparatus (SCBA) replacements. Also included is $2 million for street and road projects, and a $2.5 million transfer to support Gas Tax Fund operations (Fund 420). The remaining fund balance is being intentionally reserved for emergency needs.

10.2M
Expenditures by Category
Table of Contents Fund 105 - Measure Q
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 120 Fund 110 - COVID Relief
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - - - $578,250
Revenues
Intergovernmental $3,096,436 $2,196,007 $3,129,274 $5,741,030 - Investment Earnings -$105,897 - - - -
Transfers - - - $52,643 -
Total Revenues $2,990,540 $2,196,007 $3,129,274 $5,793,673 - Expenditures
Professional Services - - - $491,861 -
Transfers Out - - - $660,387 -
Administrative Expenses $20,746 - - - -
Capital Outlay $334,791 $1,004,373 $863,396 $2,384,444 - Capital Improvement $52,644 - $105,932 $3,370,253 -
Salaries $1,900,400 $1,176,500 $1,350,000 - -
Legal Services $99,184 $15,134 - - -
Service Programs $714,471 - - - -
Total Expenditures $3,122,236 $2,196,007 $2,319,328 $6,906,945 - Table of Contents Fund 110 - COVID Relief

Historical Revenue by Type
Federal Grants Interest Market Value Change
Unallocated Investment Expense
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Federal Grants $3,096,436 $2,196,007 $3,129,274 $5,741,030 - Interest $37,202 - - - -
Market Value Change -$138,720 - - - -
Unallocated Investment
Expense
-$4,378 - - - -
Transfers - - - $52,643 -
Total Revenues $2,990,540 $2,196,007 $3,129,274 $5,793,673 - Historical Expenditures by Category
Capital Operations Personnel
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Total Revenues Less Expenditures -$131,697 - $809,946 -$1,113,272 - Ending Fund Balance -$131,697 - $809,946 -$1,113,272 $578,250 ---$$$111444333,,,000999999
$3M
$2M
$3M
0 FY2022 FY2023 FY2024 FY2025 FY2026
-$1M
0 $1M
$2M
$3M
$4M
Revenues by Type
$3M
$2M $2M
$2M
0 FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
Table of Contents Fund 110 - COVID Relief
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 122 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $1,900,400 $1,176,500 $1,350,000 - -
Operations $834,402 $15,134 - $289,361 -
Capital $387,435 $1,004,373 $969,328 $5,957,197 -
Transfers - - - $660,387 -
Total Expenditures $3,122,236 $2,196,007 $2,319,328 $6,906,945 - Commentary
In Fiscal Year 2024-25, staff reallocated $1.7 million in ineligible expenditures by funding new and existing capital improvement projects, such as downtown revitalization, streets and roads, and various public safety and community enhancements. In Fiscal Year 2025-26, work will continue to ensure all American Rescue Plan Act funds are fully expended by the December 31, 2026 deadline.

Expenditures by Category
Table of Contents Fund 110 - COVID Relief

Fund 120 - Fire Grants
These funds account for grants received from the U.S. Department of Justice and Federal Emergency Management Agency (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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $100K
$200K
$300K
$400K
$500K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - -$438,109 -$304,113 $136,785 $136,785 Revenues
Intergovernmental $166,188 - $93,057 - -
Transfers $73,271 $250,070 $360,070 - -
Total Revenues $239,459 $250,070 $453,127 - -
Expenditures
Benefits $79,734 $36,480 - - -
Supplies $3,091 - $12,229 - -
Salaries $240,666 $79,594 - - -
Total Expenditures $323,491 $116,074 $12,229 - -
Total Revenues Less Expenditures -$84,031 $133,996 $440,898 - - Ending Fund Balance -$84,031 -$304,113 $136,785 $136,785 $136,785 Table of Contents Fund 120 - Fire Grants
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 124 Historical Revenue by Type
Federal Grants Transfers
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Federal Grants $166,188 - $93,057 - -
Transfers $73,271 $250,070 $360,070 - -
Total Revenues $239,459 $250,070 $453,127 - -
Historical Expenditures by Category
Operations Personnel
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $320,399 $116,074 - - -
Operations $3,091 - $12,229 - -
Total Expenditures $323,491 $116,074 $12,229 - -
Commentary
Due to the cyclical nature of grant funding, funds are programmed only so far as the funding is authorized and approved (expiration, renewal, etc.). Additional fire grants have been applied for and pending approval. $239K $250K
$453K
0 $0
FY2022 FY2023 FY2024 FY2025 FY2026
-$200K
0 $200K
$400K
$600K
Revenues by Type
$323K
$116K
$12K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
Expenditures by Category
Table of Contents Fund 120 - Fire Grants

Fund 126 - 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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
0 $5M
$10M
$15M
$20M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - - - -
Revenues
Intergovernmental - - - $3,000,000 -
Investment Earnings - $57,387 - - -
Other Revenues - $95,965 $74,588 - -
Total Revenues - $153,352 $74,588 $3,000,000 -
Expenditures
Professional Services - - $74,588 $167,944 -
Capital Improvement - - - $18,757,468 -
Total Expenditures - - $74,588 $18,925,412 -
Total Revenues Less Expenditures - $153,352 - -$15,925,412 - Ending Fund Balance - $153,352 - -$15,925,412 -
Table of Contents Fund 126 - Navigation Center
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 126 Historical Revenue by Type
Investment Earnings Other Revenues
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Intergovernmental - - - $3,000,000 -
Investment Earnings - $57,387 - - -
Other Revenues - $95,965 $74,588 - -
Total Revenues - $153,352 $74,588 $3,000,000 -
Historical Expenditures by Category
Capital
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Capital - - $74,588 $18,925,412 -
Total Expenditures - - $74,588 $18,925,412 -
0 $153K
$75K
0 FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
$200K
Revenues by Type
0 0
$75K
0 FY2022 FY2023 FY2024 FY2025 FY2026
0 $25K
$50K
$75K
$100K
Expenditures by Category
Table of Contents Fund 126 - Navigation Center

Commentary
This fund partially supports services for unsheltered individuals, including physical and mental health care and transitional support. The required National Environmental Policy Act (NEPA) review for federal construction funding has been completed. Project spending is expected to stay under $19 million in Fiscal Year 2024-25, with unused funds carrying forward into Fiscal Year 2025-26.

Table of Contents Fund 126 - Navigation Center
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 128 Fund 140 - CDGB
Community Development Block Grant: Established to account for projects financed by Federal Housing and Urban Development Department grants through San Joaquin County.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $250K
$500K
$750K
$1,000K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - - - -
Revenues
Intergovernmental $737,234 $442,142 $400,641 $408,428 $426,003 Transfers $8,965 - $20,000 - -
Total Revenues $746,199 $442,142 $420,641 $408,428 $426,003 Expenditures
Administrative Expenses $2,482 - $585 $15,829 -
Capital Improvement $500,151 $66,467 - $71,177 -
Service Programs $26,408 $449,003 $374,715 $1,740,003 $426,003 Total Expenditures $529,042 $515,470 $375,300 $1,827,009 $426,003 Total Revenues Less Expenditures $217,158 -$73,328 $45,341 -$1,418,581 - Ending Fund Balance $217,158 -$73,328 $45,341 -$1,418,581 - Table of Contents Fund 140 - CDGB

Historical Revenue by Type
Federal Grants Transfers
FY26 Revenues by Type
Federal Grants $426,003 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Federal Grants $737,234 $442,142 $400,641 $408,428 $426,003 Transfers $8,965 - $20,000 - -
Total Revenues $746,199 $442,142 $420,641 $408,428 $426,003 $746K
$442K $421K $408K $426K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K
$1,000K
426K
Revenues by Type
Table of Contents Fund 140 - CDGB
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 130 Historical Expenditures by Category
Capital Operations
FY26 Expenditures by Category
Operations $426,003 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Operations $28,890 $449,003 $375,300 $1,755,832 $426,003 Capital $500,151 $66,467 - $71,177 -
Total Expenditures $529,042 $515,470 $375,300 $1,827,009 $426,003 Commentary
The City of Manteca serves as a pass-through agency for this grant, which supports community development activities for low-income residents. Because unused grant funds roll over to the next fiscal year, they remain available for future use. Additionally, the City expects to receive unclaimed reimbursement revenues not yet reflected in current figures. These future reimbursements will help reduce or eliminate the negative fund balance over time by offsetting previously unreimbursed expenditures. $529K $515K
$375K
$408K
$426K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
426K
Expenditures by Category
Table of Contents Fund 140 - CDGB

Fund 150 - Police 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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
0 $200K
$400K
$600K
$800K
$1,000K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - - - -
Revenues
Intergovernmental $118,665 $360,539 $164,568 $1,330,922 - Other Revenues $5,000 $6,000 -$5,044 - -
Transfers $7,478 - - - -
Total Revenues $131,143 $366,539 $159,524 $1,330,922 -
Expenditures
Supplies $138,615 $27,797 $58,327 $89,938 -
Utilities $375 - - - -
Administrative Expenses $500 $72 $5,694 $14,109 -
Capital Outlay - $158,939 $130,506 $374,884 -
Salaries $106,201 $108,668 $157,053 $393,520 $177,661
Personnel Services - - - - $27,368
Total Expenditures $245,691 $295,476 $351,580 $872,451 $205,029 Table of Contents Fund 150 - Police Grants
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 132 Historical Revenue by Type
Federal Grants State/County Grants Transfers
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Federal Grants $5,663 $25,680 $146,522 $842,316 -
State/County Grants $118,003 $340,859 $13,003 $488,606 - Transfers $7,478 - - - -
Total Revenues $131,143 $366,539 $159,524 $1,330,922 -
Historical Expenditures by Category
Capital Operations Personnel
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Total Revenues Less Expenditures -$114,548 $71,063 -$192,056 $458,471 -$205,029 Ending Fund Balance -$114,548 $71,063 -$192,056 $458,471 -$205,029 $131K
$367K
$160K
0 FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
Revenues by Type
$246K
$295K
$352K
$83K
$205K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
Table of Contents Fund 150 - Police Grants

FY26 Expenditures by Category
Personnel $205,029 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $106,201 $108,668 $157,053 $393,520 $205,029
Operations $139,490 $27,869 $64,021 $104,047 -
Capital - $158,939 $130,506 $374,884 -
Total Expenditures $245,691 $295,476 $351,580 $872,451 $205,029 Commentary
Due to the cyclical nature of grants, funding is programmed only as it is authorized. In Fiscal Year 2024-25, a new federal Community Oriented Policing Services (COPS) grant was received to partially fund three new patrol officers and will also help cover the cost of two proposed officers in Fiscal Year 2025-26. Unspent grant funds will roll forward. 205K
Expenditures by Category
Table of Contents Fund 150 - Police Grants
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 134 Fund 155 - Asset Seizure
Established to account for the receiving and spending of the deposited proceeds associated with Police asset seizure activities (both federal and state).

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $50K
$100K
$150K
$200K
$250K
$300K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - - - -
Revenues
Charges for Services $106,280 $7,828 $117,630 $20,360 - Investment Earnings -$5,965 $6,287 - - -
Total Revenues $100,314 $14,115 $117,630 $20,360 -
Expenditures
Professional Services - - $49,267 $59,053 -
Supplies $26,306 $604 $79,502 $41,450 -
Administrative Expenses $5,531 $8,980 $7,774 $7,600 -
Capital Outlay $224,147 $11,145 $26,012 - -
Maintenance Agreements & Licenses $4,655 - - - -
Total Expenditures $260,639 $20,729 $162,556 $108,103 - Total Revenues Less Expenditures -$160,324 -$6,614 -$44,926 -$87,743 - Ending Fund Balance -$160,324 -$6,614 -$44,926 -$87,743 - Table of Contents Fund 155 - Asset Seizure

Historical Revenue by Type
Charges for Services Interest Market Value Change
Unallocated Investment Expense
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services $106,280 $7,828 $117,630 $20,360 - Interest $1,733 - - - -
Market Value Change -$7,495 $6,287 - - -
Unallocated Investment
Expense
-$204 - - - -
Total Revenues $100,314 $14,115 $117,630 $20,360 -
Historical Expenditures by Category
Capital Operations
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Operations $36,492 $9,584 $136,543 $108,103 -
Capital $224,147 $11,145 $26,012 - -
Total Expenditures $260,639 $20,729 $162,556 $108,103 - ---$$$777,,,666999999
$108K
$14K
$118K
0 FY2022 FY2023 FY2024 FY2025 FY2026
-$50K
0 $50K
$100K
$150K
Revenues by Type
$261K
$21K
$163K
$19K
0 FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
Expenditures by Category
Table of Contents Fund 155 - Asset Seizure
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 136 Commentary
This account allows for adjustments based on legal outcomes, ensuring accurate management of seized assets. Because asset seizure funding is unpredictable, funds are only programmed based on the available balance for the upcoming fiscal year. Fund balance rolls up to the General Fund.

Table of Contents Fund 155 - Asset Seizure

Fund 160 - SLEF
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $100K
$200K
$300K
$400K
$500K
$600K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - - - -
Revenues
Intergovernmental $210,265 $225,930 $253,656 $277,567 - Investment Earnings -$6,138 $6,717 - - -
Total Revenues $204,127 $232,647 $253,656 $277,567 -
Expenditures
Professional Services - - $70,058 $82,130 -
Supplies - $8,301 $37,728 $58,563 -
Capital Outlay $318,862 $11,694 $153,614 $204,952 -
Maintenance Agreements & Licenses - $9,000 - $82,775 -
Total Expenditures $318,862 $28,996 $261,400 $428,420 - Total Revenues Less Expenditures -$114,736 $203,652 -$7,744 -$150,853 - Ending Fund Balance -$114,736 $203,652 -$7,744 -$150,853 - Table of Contents Fund 160 - SLEF
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 138 Historical Revenue by Type
Interest Market Value Change State/County Grants
Unallocated Investment Expense
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
State/County Grants $210,265 $225,930 $253,656 $277,567 - Interest $1,863 -$39 - - -
Market Value Change -$7,782 $6,757 - - -
Unallocated Investment
Expense
-$219 - - - -
Total Revenues $204,127 $232,647 $253,656 $277,567 -
Historical Expenditures by Category
Capital Operations
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Operations - $17,301 $107,786 $223,468 -
Capital $318,862 $11,694 $153,614 $204,952 -
Total Expenditures $318,862 $28,996 $261,400 $428,420 - ---$$$888,,,000000111 -$39
$212K
$233K
$254K
$53K
0 FY2022 FY2023 FY2024 FY2025 FY2026
-$100K
0 $100K
$200K
$300K
Revenues by Type
$319K
$29K
$261K
$53K
0 FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
$400K
Expenditures by Category
Table of Contents Fund 160 - SLEF

Commentary
Due to the cyclical nature of grant funding, budgets are only programmed as funding is authorized. Any unused grant funds roll over to the next fiscal year.

Table of Contents Fund 160 - SLEF
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 140 Fund 200 - Recreation
Established to account for the operations of the City’s recreation program. Financing is provided primarily by fees collected from those who participate in recreational activities.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $130,065 $338,826 $1,177,931 $730,672 Revenues
Charges for Services $1,136,680 $908,950 $915,542 $509,260 $565,330 Investment Earnings - - $18,162 - -
Other Revenues - - $2,864 - -
Transfers $710,000 $902,000 $1,400,000 $840,000 $1,096,024 Total Revenues $1,846,680 $1,810,950 $2,336,568 $1,349,260 $1,661,354 Expenditures
Benefits $298,226 $159,540 $202,559 $229,810 $209,016
Professional Services $13,730 $10,200 $16,193 $25,500 $27,500 Supplies $20,483 $26,719 $13,931 $36,500 $193,849
Utilities $254 $247 $117 $400 $400
Dues & Subscriptions $2,505 $3,924 $5,985 $5,050 $5,250 Repairs & Maintenance $750 $7,753 $3,831 $7,000 $7,000
Claims & Insurance $35,000 $60,900 $83,032 $104,550 $108,546 Administrative Expenses $125,852 $74,745 $46,303 $68,476 $105,183 Table of Contents Fund 200 - Recreation

Historical Revenue by Type
Charges for Services Interest Misc. Reimbursement
Transfers Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $565,330 34.03%
Transfers $1,096,024 65.97%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Misc. Reimbursement - - $2,864 - -
Charges for Services $1,136,680 $908,950 $915,542 $509,260 $565,330 Interest - - $18,450 - -
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Recreational Programs $158,854 $206,314 $178,131 $192,700 $234,850 Capital Outlay - $6,495 $81,737 $11,265 -
Capital Improvement $1,080 $28,750 $3,480 $6,691 -
Salaries $971,897 $1,016,601 $862,163 $1,108,577 $971,672 Total Expenditures $1,628,631 $1,602,189 $1,497,463 $1,796,519 $1,863,266 Total Revenues Less Expenditures $218,048 $208,761 $839,105 -$447,259 -$201,912 Ending Fund Balance $218,048 $338,826 $1,177,931 $730,672 $528,760 $2M $2M
$2M
$1M
$2M
-$288
FY2022 FY2023 FY2024 FY2025 FY2026
-$1M
0 $1M
$2M
$3M

1.66M
Revenues by Type
Table of Contents Fund 200 - Recreation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 142 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Unallocated Investment
Expense
- - -$288 - -
Transfers $710,000 $902,000 $1,400,000 $840,000 $1,096,024 Total Revenues $1,846,680 $1,810,950 $2,336,568 $1,349,260 $1,661,354 Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Operations $682,578 36.63%
Personnel $1,180,688 63.37%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $1,270,123 $1,176,141 $1,064,722 $1,338,387 $1,180,688 Operations $357,428 $390,803 $347,524 $440,176 $682,578 Capital $1,080 $35,245 $85,216 $17,956 -
Total Expenditures $1,628,631 $1,602,189 $1,497,463 $1,796,519 $1,863,266 $2M $2M
$1M
$2M $2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $500K
$1,000K
$1,500K
$2,000K

1.86M
Expenditures by Category
Table of Contents Fund 200 - Recreation

Commentary
The proposed 35% increase in Operations reflects added funding for various community events, the Expanded Learning Opportunity Program (ELOP) program and overall increase in costs. To meet the 25% reserve requirement, a General Fund subsidy of $1,096,024 million is needed. Unspent capital funds will roll over to the next fiscal year.

Table of Contents Fund 200 - Recreation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 144 Fund 250 - 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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $9,629,240 $9,857,605 $10,922,029 $11,922,029 Revenues
Charges for Services $1,173,042 $368,333 $770,558 $243,000 $510,000 Investment Earnings -$154,603 $133,572 $335,546 $200,000 $200,000 Total Revenues $1,018,439 $501,905 $1,106,105 $443,000 $710,000 Expenditures
Capital Outlay - $64,583 $7,089 $1,827 -
Capital Improvement $309 $208,956 $34,592 $163,779 -
Total Expenditures $309 $273,539 $41,681 $165,606 -
Total Revenues Less Expenditures $1,018,130 $228,366 $1,064,424 $277,394 $710,000 Ending Fund Balance $1,018,130 $9,857,606 $10,922,029 $11,199,423 $12,632,029 Table of Contents Fund 250 - Development Mitigation

Historical Revenue by Type
Charges for Services Interest Market Value Change
Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $510,000 71.83%
Interest $200,000 28.17%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services $1,173,042 $368,333 $770,558 $243,000 $510,000 Interest $48,401 $111,698 $363,751 $200,000 $200,000
Market Value Change -$197,307 $27,534 -$22,527 - -
Unallocated Investment
Expense
-$5,696 -$5,660 -$5,677 - -
Total Revenues $1,018,439 $501,905 $1,106,105 $443,000 $710,000 ---$$$222000333,,,000000333
---$$$555,,,666666000 ---$$$222888,,,222000444
$1M
$508K
$1M
$443K
$710K
FY2022 FY2023 FY2024 FY2025 FY2026
-$500K
0 $500K
$1,000K
$1,500K
710K
Revenues by Type
Table of Contents Fund 250 - Development Mitigation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 146 Historical Expenditures by Category
Capital
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Capital $309 $273,539 $41,681 $165,606 -
Total Expenditures $309 $273,539 $41,681 $165,606 -
Commentary
Revenues are collected as part of negotiated development agreements. Expenditures will occur upon approved projects. $309
$274K
$42K
0 FY2022 FY2023 FY2024 FY2025 FY2026
0 $100K
$200K
$300K
Expenditures by Category
Table of Contents Fund 250 - Development Mitigation

Fund 260 - Major Equipment Purchase Fee
Established to account for financing of major equipment utilized by City departments. Financing is provided by specific fees imposed on new development.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $200K
$400K
$600K
$800K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $907,615 $1,271,149 $1,687,945 $1,172,782 Revenues
Charges for Services $348,449 $330,948 $368,361 $350,000 $350,000 Investment Earnings -$17,567 $32,586 $48,436 $2,000 $10,000 Total Revenues $330,882 $363,534 $416,796 $352,000 $360,000 Expenditures
Capital Outlay $551,772 - - $867,163 -
Total Expenditures $551,772 - - $867,163 -
Total Revenues Less Expenditures -$220,890 $363,534 $416,796 -$515,163 $360,000 Ending Fund Balance -$220,890 $1,271,149 $1,687,945 $1,172,782 $1,532,782 Table of Contents Fund 260 - Major Equipment Purchase Fee Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 148 Historical Revenue by Type
Charges for Services Interest Market Value Change
Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $350,000 97.22%
Interest $10,000 2.78%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services $348,449 $330,948 $368,361 $350,000 $350,000 Interest $5,716 $12,487 $49,204 $2,000 $10,000
Market Value Change -$22,610 $20,732 - - -
Unallocated Investment
Expense
-$673 -$633 -$768 - -
Total Revenues $330,882 $363,534 $416,796 $352,000 $360,000 ---$$$222333,,,222888333
-$633 -$768
$354K $364K
$418K
$252K
$360K
FY2022 FY2023 FY2024 FY2025 FY2026
-$200K
0 $200K
$400K
$600K
360K
Revenues by Type
Table of Contents Fund 260 - Major Equipment Purchase Fee

Historical Expenditures by Category
Capital
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Capital $551,772 - - $867,163 -
Total Expenditures $551,772 - - $867,163 -
Commentary
The available fund balance has been strategically growing over time, for utilization by City departments for financing of major equipment. $552K
0 0 0
FY2022 FY2023 FY2024 FY2025 FY2026
0 $200K
$400K
$600K
Expenditures by Category
Table of Contents Fund 260 - Major Equipment Purchase Fee Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 150 Fund 280 - LMD
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $76,977 $142,055,371 $1,875,112 $1,544,472 Revenues
Charges for Services $1,335,893 $1,383,753 $1,466,838 $1,473,459 $1,631,963 Investment Earnings -$26,101 -$995 $108,722 $5,000 $10,000 Other Revenues $70 $10 $3,170 - -
Transfers $22,900 - - - -
Total Revenues $1,332,762 $1,382,767 $1,578,730 $1,478,459 $1,641,963 Expenditures
Benefits - $7,976 $31,263 $18,499 -
Professional Services $57,181 $70,538 $57,436 $60,270 - Supplies $77,821 $106,322 $83,261 $131,686 $1,631,963
Utilities $161,538 $128,043 $28,256 $232,450 -
Repairs & Maintenance $58,499 $87,590 $138,955 $235,500 - Administrative Expenses $875,229 $811,112 $443,156 $837,596 $117,000 Capital Outlay $3,248 $98,189 $137,260 $45,164 $155,000 Capital Improvement - $72,954 $4,424 $46,200 -
Table of Contents Fund 280 - LMD

Historical Revenue by Type
Charges for Services Interest Market Value Change
Rental of Property Transfers Unallocated Investment Expense FY26 Revenues by Type
Charges for Services $1,631,963 99.39%
Interest $10,000 0.61%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Rental of Property $70 $10 $3,170 - -
Charges for Services $1,335,893 $1,383,753 $1,466,838 $1,473,459 $1,631,963 Interest $8,837 $24,941 $110,446 $5,000 $10,000
Market Value Change -$33,898 -$24,673 - - -
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Salaries - $21,261 $56,647 $27,553 -
Operating Fees $21,245 $9,267 $19,680 $23,800 -
Personnel Services - - - - $68,640
Total Expenditures $1,254,761 $1,413,252 $1,000,338 $1,658,718 $1,972,603 Total Revenues Less Expenditures $78,001 -$30,485 $578,392 -$180,259 -$330,640 Ending Fund Balance $78,001 $46,492 $142,633,763 $1,694,853 $1,213,832 ---$$$333444,,,999333888 ---$$$222555,,,999333666 ---$$$111,,,777222444 $1M $1M
$2M $1M
$2M
FY2022 FY2023 FY2024 FY2025 FY2026
-$500K
0 $500K
$1,000K
$1,500K
$2,000K

1.64M
Revenues by Type
Table of Contents Fund 280 - LMD
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 152 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Unallocated Investment
Expense
-$1,040 -$1,264 -$1,724 - -
Transfers $22,900 - - - -
Total Revenues $1,332,762 $1,382,767 $1,578,730 $1,478,459 $1,641,963 Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Capital $155,000 7.86%
Operations $1,748,963 88.66%
Personnel $68,640 3.48%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel - $29,238 $87,910 $46,052 $68,640
Operations $1,251,513 $1,212,871 $770,744 $1,521,302 $1,748,963 Capital $3,248 $171,144 $141,684 $91,364 $155,000
Total Expenditures $1,254,761 $1,413,252 $1,000,338 $1,658,718 $1,972,603 $1M
$1M
$1M
$2M
$2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M

1.97M
Expenditures by Category
Table of Contents Fund 280 - LMD

Commentary
Staff and consultants specializing in special districts worked together to ensure identified parcels are proportionately levied based on the benefits received, helping offset the costs of maintaining, operating, and servicing improvements within each district. The increase to personnel includes a portion of the new Financial Analyst position. The $155,000 in capital funding is for equipment purchases, including a 144" diesel mower ($40,000), a 72" mower ($14,250), a 96" diesel mower ($25,500), and a replacement 72" diesel mower ($14,250).

Costs are shared with the Community Facilities Districts (Fund 550).

Table of Contents Fund 280 - LMD
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 154 Fund 320 - Measure M
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $5,376,718 $5,777,515 $5,849,019 $5,309,197 Revenues
Tax & Franchise Revenues $10,139,352 $10,233,014 $10,109,630 $10,007,000 $10,000,000 Investment Earnings -$65,464 $59,716 $145,064 $50,000 $50,000 Total Revenues $10,073,888 $10,292,730 $10,254,694 $10,057,000 $10,050,000 Expenditures
Benefits $3,448,572 $3,306,145 $3,218,662 $3,616,985 $3,880,869 Supplies $16,793 $28,016 $53,133 $42,400 $359,977
Administrative Expenses $170,000 $158,000 $117,427 $161,958 $240,144 Capital Outlay - $1,600 $102,484 $162,262 -
Salaries $6,047,933 $6,398,173 $6,691,483 $6,613,217 $6,900,004 Total Expenditures $9,683,297 $9,891,933 $10,183,189 $10,596,822 $11,380,994 Total Revenues Less Expenditures $390,590 $400,797 $71,505 -$539,822 -$1,330,994 Ending Fund Balance $390,590 $5,777,515 $5,849,020 $5,309,197 $3,978,203 Table of Contents Fund 320 - Measure M

Historical Revenue by Type
Interest Market Value Change Sales Tax
Unallocated Investment Expense
FY26 Revenues by Type
Interest $50,000 0.50%
Sales Tax $10,000,000 99.50%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Sales Tax $10,139,352 $10,233,014 $10,109,630 $10,007,000 $10,000,000 Interest $20,155 $49,633 $155,986 $50,000 $50,000
Market Value Change -$83,247 $12,598 -$8,487 - -
Unallocated Investment
Expense
-$2,372 -$2,515 -$2,435 - -
Total Revenues $10,073,888 $10,292,730 $10,254,694 $10,057,000 $10,050,000 ---$$$888555,,,666111999 ---$$$222,,,555111555 ---$$$111000,,,999222222 $10M $10M $10M $10M $10M
FY2022 FY2023 FY2024 FY2025 FY2026
-$5M
0 $5M
$10M
$15M

10.1M
Revenues by Type
Table of Contents Fund 320 - Measure M
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 156 Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Operations $600,121 5.27%
Personnel $10,780,873 94.73%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $9,496,505 $9,704,317 $9,910,145 $10,230,202 $10,780,873 Operations $186,793 $186,016 $170,561 $204,358 $600,121 Capital - $1,600 $102,484 $162,262 -
Total Expenditures $9,683,297 $9,891,933 $10,183,189 $10,596,822 $11,380,994 Commentary
For Fiscal Year 2025-26, the 25% reserve requirement equals about $2.8 million, leaving approximately $1.2 million in available fund balance. Expenditures in the budget are accounting for personnel cost, including two new patrol officers partially funded by the COPS grant.
$10M $10M $10M $10M
$11M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M

11.4M
Expenditures by Category
Table of Contents Fund 320 - Measure M

Fund 340 - Development Services
Established to account for the collection and use of the City’s development services and building related fees and associated development services activities.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $12,705,050 $13,671,528 $17,954,594 $14,474,082 Revenues
Licenses & Permits $4,647,235 $4,855,034 $7,170,925 $5,000,000 $6,000,000 Intergovernmental $40,327 - $230,741 - -
Charges for Services $4,419,768 $1,477,562 $2,138,208 $1,630,000 $1,812,500 Investment Earnings -$236,155 $194,408 $493,312 $20,000 $150,000 Other Revenues $82,205 $58,974 - - -
Total Revenues $8,953,380 $6,585,978 $10,033,186 $6,650,000 $7,962,500 Expenditures
Benefits $1,371,232 $1,036,846 $1,134,319 $1,404,056 $1,420,343 Professional Services $1,122,421 $1,060,740 $1,643,649 $4,674,326 $5,378,573 Supplies $56,032 $41,451 $40,850 $60,900 $530,959
Transfers Out - - - $270 -
Debt Services - $12,420 $11,175 - -
Utilities $32,256 $36,194 $34,583 $48,850 $50,026
Dues & Subscriptions $4,715 $13,877 $5,995 $69,200 $85,020 Table of Contents Fund 340 - Development Services
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 158 Historical Revenue by Type
Charges for Services Interest Market Value Change
Misc. Reimbursement Other Other Revenue
State/County Grants Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $1,812,500 22.76%
Interest $150,000 1.88%
Other $6,000,000 75.35%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Repairs & Maintenance $3,450 $2,583 $1,304 $1,000 $1,000 Claims & Insurance $93,000 $109,500 $149,294 $204,810 $212,639 Administrative Expenses $560,555 $474,697 $406,224 $689,558 $853,850 Capital Outlay $58,725 - - - $40,000
Salaries $1,965,066 $1,973,559 $2,122,713 $2,665,042 $2,680,217 Legal Services - $13,221 $174,016 $250,000 $175,000
Economic Development Programs - - - $35,000 $335,000
Maintenance Agreements & Licenses $22,500 $22,500 $24,750 $27,500 $35,000 Personnel Services - - - - $25,033
Total Expenditures $5,289,952 $4,797,588 $5,748,872 $10,130,512 $11,822,660 Total Revenues Less Expenditures $3,663,427 $1,788,390 $4,284,314 -$3,480,512 -$3,860,160 Ending Fund Balance $3,663,427 $14,493,440 $17,955,842 $14,474,082 $10,613,922 ---$$$333111000,,,666555777 ---$$$999,,,777333666 ---$$$444666,,,222555777 $9M
$7M
$10M
$7M
$8M
FY2022 FY2023 FY2024 FY2025 FY2026
-$5M
0 $5M
$10M
$15M

7.96M
Table of Contents Fund 340 - Development Services

Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
State/County Grants - - $230,741 - -
Misc. Reimbursement $82,205 - - - -
Other $4,687,562 $4,855,034 $7,170,925 $5,000,000 $6,000,000 Charges for Services $4,419,768 $1,477,562 $2,138,208 $1,630,000 $1,812,500 Interest $74,502 $192,144 $539,569 $20,000 $150,000
Market Value Change -$301,889 $12,000 -$37,836 - -
Unallocated Investment
Expense
-$8,768 -$9,736 -$8,421 - -
Other Revenue - $58,974 - - -
Total Revenues $8,953,380 $6,585,978 $10,033,186 $6,650,000 $7,962,500 Historical Expenditures by Category
Capital Debt Service Operations
Personnel
FY26 Expenditures by Category
Capital $607,068 5.13%
Operations $7,089,999 59.97%
Personnel $4,125,593 34.90%
Revenues by Type
$5M $5M
$6M
$8M
$12M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $5M
$10M
$15M

11.8M
Table of Contents Fund 340 - Development Services
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 160 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $3,336,298 $3,010,405 $3,257,032 $4,069,098 $4,125,593 Operations $1,889,731 $1,774,763 $2,280,664 $4,749,275 $7,089,999 Capital $63,924 - $200,000 $1,311,869 $607,068
Debt Service - $12,420 $11,175 - -
Transfers - - - $270 -
Total Expenditures $5,289,952 $4,797,588 $5,748,872 $10,130,512 $11,822,660 Commentary
Professional service operating costs have historically been over budgeted, with actual expenses coming in significantly lower. Capital costs for Fiscal Year 2025-26 include added funding for the Family Entertainment Zone ($417,068), the French Camp Canal Master Study ($150,000), and a new vehicle ($40,000). Unspent capital will roll into the next fiscal year. While a $3.8 million deficit is projected, actual spending is expected to be much lower. Given the 50% reserve requirement is $5.9 million, drawing down on reserves is acceptable.

Expenditures by Category
Table of Contents Fund 340 - Development Services

Fund 350 - 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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $50K
$100K
$150K
$200K
$250K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $171,034 $292,905 $303,025 $403,025 Revenues
Investment Earnings -$1,733 $4,533 $10,149 - -
Other Revenues $94,005 $106,761 $108,593 $100,000 $100,000 Total Revenues $92,272 $111,293 $118,742 $100,000 $100,000 Expenditures
Professional Services - - $116,754 $446 -
Total Expenditures - - $116,754 $446 -
Total Revenues Less Expenditures $92,272 $111,293 $1,988 $99,554 $100,000 Ending Fund Balance $92,272 $282,327 $294,893 $402,579 $503,025 Table of Contents Fund 350 - Innovation and Technology
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 162 Historical Revenue by Type
Interest Market Value Change Rental of Property
Unallocated Investment Expense
FY26 Revenues by Type
Rental of Property $100,000 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Rental of Property $94,005 $106,761 $108,593 $100,000 $100,000 Interest $596 $2,498 $10,310 - -
Market Value Change -$2,259 $2,161 - - -
Unallocated Investment
Expense
-$70 -$127 -$161 - -
Total Revenues $92,272 $111,293 $118,742 $100,000 $100,000 ---$$$222,,,333222999 -$127 -$161
$95K
$111K
$119K
$100K $100K
FY2022 FY2023 FY2024 FY2025 FY2026
-$50K
0 $50K
$100K
$150K
100K
Revenues by Type
Table of Contents Fund 350 - Innovation and Technology

Historical Expenditures by Category
Operations
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Operations - - $116,754 $446 -
Total Expenditures - - $116,754 $446 -
Commentary
Revenues account for maintenance of network and future "Smart City" technology initiatives. Expenses will occur when projects are approved.
0 0
$117K
0 FY2022 FY2023 FY2024 FY2025 FY2026
0 $50K
$100K
$150K
Expenditures by Category
Table of Contents Fund 350 - Innovation and Technology
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 164 Fund 420 - Gas Tax / Street Improvement
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
$5M
$6M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $6,021,433 $1,945,952 $1,234,323 $132,087 Revenues
Intergovernmental $3,793,047 $2,183,414 $2,414,233 $2,557,634 $2,557,248 Investment Earnings -$105,018 $81,397 $85,078 $8,000 $50,000 Other Revenues $9,697 $22,126 $13,795 - -
Transfers - - - - $2,500,000
Total Revenues $3,697,726 $2,286,937 $2,513,106 $2,565,634 $5,107,248 Expenditures
Benefits $567,979 $489,788 $656,738 $667,608 $691,704
Professional Services $59,157 $84,245 $82,110 $130,000 $94,500 Supplies $110,527 $141,416 $208,591 $217,500 $426,296
Utilities - - - - $1,000
Dues & Subscriptions - $206 $308 $1,000 $1,200
Repairs & Maintenance $278,290 $262,753 $399,622 $600,500 $683,000 Claims & Insurance $34,000 $58,300 $106,389 $100,086 $103,912 Administrative Expenses $101,695 $100,527 $74,873 $129,430 $177,011 Table of Contents Fund 420 - Gas Tax / Street Improvement

Historical Revenue by Type
Gas Tax Interest Market Value Change
Misc. Reimbursement Transfers In Unallocated Investment Expense FY26 Revenues by Type
Gas Tax $2,557,248 50.07%
Interest $50,000 0.98%
Transfers In $2,500,000 48.95%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Gas Tax $3,793,047 $2,183,414 $2,414,233 $2,557,634 $2,557,248 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Capital Outlay $66,276 - $11,452 $31,998 -
Capital Improvement $1,374,886 $451 $82,674 $2,326 -
Salaries $702,066 $825,764 $981,173 $1,160,422 $1,204,029 Maintenance Agreements & Licenses $394,831 $544,570 $588,452 $600,000 $675,000 Operating Fees $17,081 $20,873 $30,503 $27,000 $27,000
Personnel Services - - - - $8,344
Total Expenditures $3,706,789 $2,528,892 $3,222,887 $3,667,870 $4,092,996 Total Revenues Less Expenditures -$9,063 -$241,955 -$709,781 -$1,102,236 $1,014,252 Ending Fund Balance -$9,063 $5,779,478 $1,236,171 $132,087 $1,146,339 ---$$$111333777,,,111333000 ---$$$333,,,888999555 ---$$$111,,,333444999 $4M
$2M $3M $2M
$5M
FY2022 FY2023 FY2024 FY2025 FY2026
-$2M
0 $2M
$4M
$6M

5.11M
Revenues by Type
Table of Contents Fund 420 - Gas Tax / Street Improvement Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 166 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Misc. Reimbursement $9,697 $22,126 $13,795 - -
Interest $32,112 $76,861 $86,427 $8,000 $50,000
Market Value Change -$133,351 $8,431 - - -
Unallocated Investment
Expense
-$3,779 -$3,895 -$1,349 - -
Transfers In - - - - $2,500,000
Total Revenues $3,697,726 $2,286,937 $2,513,106 $2,565,634 $5,107,248 Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Operations $2,188,919 53.48%
Personnel $1,904,077 46.52%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $1,270,045 $1,315,552 $1,637,911 $1,828,030 $1,904,077 Operations $995,582 $1,212,890 $1,490,850 $1,805,516 $2,188,919 Capital $1,441,162 $451 $94,126 $34,324 -
Total Expenditures $3,706,789 $2,528,892 $3,222,887 $3,667,870 $4,092,996 $4M
$3M
$3M
$4M
$4M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $2M
$4M
$6M

4.09M
Expenditures by Category
Table of Contents Fund 420 - Gas Tax / Street Improvement

Commentary
Gas tax revenues are declining statewide due to increased fuel efficiency, more electric vehicles, and reduced gasoline use, which lowers traditional per-gallon tax income. To offset this, a $2.5 million transfer from Measure Q is included to support road and street maintenance.

Operating expenses are 18% higher than Fiscal Year 2024-25 due to pavement maintenance and for additional work. In addition, $673,000 in capital was shifted from Fiscal Year 2025-26 to Fiscal Year 2024-25 using American Rescue Plan Act (ARPA) funds to help relieve pressure on the fund.

Table of Contents Fund 420 - Gas Tax / Street Improvement Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 168 Fund 425 - Gas Tax / Street Improvement SB1
Senate Bill 1 (Local Streets and Roads): This fund was established to manage State of California funding from the Road Maintenance and Rehabilitation Account, which supports deferred maintenance of local streets and roads.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY
2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - $5,724,348 $22,594,217,091,340 $2,259,421 Revenues
Intergovernmental - $1,938,477 $2,291,655 $2,272,678 $2,385,370 Investment Earnings - - $166,405 - $100,000
Total Revenues - $1,938,477 $2,458,059 $2,272,678 $2,485,370 Expenditures
Repairs & Maintenance - - - $350,000 -
Capital Improvement - $47,655 $1,091,069 $6,754,597 $2,500,000 Total Expenditures - $47,655 $1,091,069 $7,104,597 $2,500,000 Total Revenues Less Expenditures - $1,890,822 $1,366,991 -$4,831,919 -$14,630 Ending Fund Balance - $1,890,822 $7,091,339 $22,594,212,259,421 $2,244,791 Table of Contents Fund 425 - Gas Tax / Street Improvement SB1

Historical Revenue by Type
Gas Tax Interest Market Value Change
Unallocated Investment Expense
FY26 Revenues by Type
Gas Tax $2,385,370 95.98%
Interest $100,000 4.02%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Gas Tax - $1,938,477 $2,291,655 $2,272,678 $2,385,370
Interest - - $183,034 - $100,000
Market Value Change - - -$13,772 - -
Unallocated Investment
Expense
- - -$2,857 - -
Total Revenues - $1,938,477 $2,458,059 $2,272,678 $2,485,370 0 $2M
$2M $2M
$2M
---$$$111666,,,666333000
FY2022 FY2023 FY2024 FY2025 FY2026
-$1M
0 $1M
$2M
$3M

2.49M
Revenues by Type
Table of Contents Fund 425 - Gas Tax / Street Improvement SB1 Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 170 Historical Expenditures by Category
Capital Operations
FY26 Expenditures by Category
Capital $2,500,000 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Operations - - - $350,000 -
Capital - $47,655 $1,091,069 $6,754,597 $2,500,000
Total Expenditures - $47,655 $1,091,069 $7,104,597 $2,500,000 Commentary
The $2.4 million in capital funding is designated for a new Pavement Maintenance Project on the east side of Highway 99. 0 $48K
$1M
$4M
$3M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M

2.5M
Expenditures by Category
Table of Contents Fund 425 - Gas Tax / Street Improvement SB1

Fund 430 - RTIF
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $5M
$10M
$15M
$20M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $19,004,726 $18,147,603 $23,361,831 $22,607,350 Revenues
Charges for Services $3,056,918 $2,264,003 $3,430,490 $2,355,000 $2,482,000 Investment Earnings -$299,074 $259,606 $665,449 $40,000 $20,000 Other Revenues - - $435 - -
Total Revenues $2,757,844 $2,523,609 $4,096,374 $2,395,000 $2,502,000 Expenditures
Professional Services $24,206 $8,371 $8,680 - -
Capital Improvement $25,494 $3,372,361 $45,465 $3,149,481 $2,000,000 Total Expenditures $49,700 $3,380,732 $54,145 $3,149,481 $2,000,000 Total Revenues Less Expenditures $2,708,144 -$857,123 $4,042,229 -$754,481 $502,000 Ending Fund Balance $2,708,144 $18,147,603 $22,189,832 $22,607,350 $23,109,350 Table of Contents Fund 430 - RTIF
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 172 Historical Revenue by Type
Charges for Services Interest Market Value Change
Misc. Reimbursement Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $2,482,000 99.20%
Interest $20,000 0.80%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Misc. Reimbursement - - $435 - -
Charges for Services $3,056,918 $2,264,003 $3,430,490 $2,355,000 $2,482,000 Interest $92,521 $209,045 $725,959 $40,000 $20,000
Market Value Change -$380,706 $61,153 -$49,179 - -
Unallocated Investment
Expense
-$10,889 -$10,592 -$11,331 - -
Total Revenues $2,757,844 $2,523,609 $4,096,374 $2,395,000 $2,502,000 ---$$$333999111,,,555999555
---$$$111000,,,555999222 ---$$$666000,,,555000999
$3M
$3M
$4M
$2M $3M
FY2022 FY2023 FY2024 FY2025 FY2026
-$2M
0 $2M
$4M
$6M

2.5M
Revenues by Type
Table of Contents Fund 430 - RTIF

Historical Expenditures by Category
Capital Operations
FY26 Expenditures by Category
Capital $2,000,000 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Operations $24,206 $8,371 $8,680 - -
Capital $25,494 $3,372,361 $45,465 $3,149,481 $2,000,000 Total Expenditures $49,700 $3,380,732 $54,145 $3,149,481 $2,000,000 Commentary
The $2 million in capital funding is an additional appropriation for the Airport Way Widening Project (CIP 11027) to complete the project. $50K
$3M
$54K
$3M
$2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M
2M
Expenditures by Category
Table of Contents Fund 430 - RTIF
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 174 Fund 440 - Measure K
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
$15M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $10,010,393 $11,202,247 $6,275,063 $5,197,745 Revenues
Intergovernmental $3,980,201 $2,012,701 $2,516,926 $5,100,000 $5,294,176 Investment Earnings -$138,533 $107,884 $327,351 $50,000 - Total Revenues $3,841,668 $2,120,584 $2,844,277 $5,150,000 $5,294,176 Expenditures
Benefits $18,149 $133,516 $137,709 $206,546 $233,046
Transfers Out - - $202,927 - -
Repairs & Maintenance $317,941 $10,990 - - -
Claims & Insurance $6,000 $9,300 $12,680 $15,966 $16,577 Administrative Expenses $15,740 $14,000 $10,388 $15,251 $22,531 Capital Improvement $471,748 $472,767 $7,179,620 $5,558,190 $3,900,000 Salaries $12,664 $288,158 $228,137 $431,365 $467,399
Total Expenditures $842,242 $928,731 $7,771,461 $6,227,318 $4,639,553 Total Revenues Less Expenditures $2,999,426 $1,191,853 -$4,927,184 -$1,077,318 $654,623 Table of Contents Fund 440 - Measure K

Historical Revenue by Type
Interest Market Value Change Measure K
Unallocated Investment Expense
FY26 Revenues by Type
Measure K $5,294,176 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Measure K $3,980,201 $2,012,701 $2,516,926 $5,100,000 $5,294,176 Interest $42,669 $118,489 $346,401 $50,000 -
Market Value Change -$176,180 -$4,602 -$13,643 - -
Unallocated Investment
Expense
-$5,022 -$6,004 -$5,407 - -
Total Revenues $3,841,668 $2,120,584 $2,844,277 $5,150,000 $5,294,176 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Ending Fund Balance $2,999,426 $11,202,246 $6,275,063 $5,197,745 $5,852,368 ---$$$111888111,,,222000222 ---$$$111000,,,666000555 ---$$$111999,,,000555000 $4M
$2M
$3M
$2M
$5M
FY2022 FY2023 FY2024 FY2025 FY2026
-$2M
0 $2M
$4M
$6M

5.29M
Revenues by Type
Table of Contents Fund 440 - Measure K
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 176 Historical Expenditures by Category
Capital Operations Personnel
Transfers
FY26 Expenditures by Category
Capital $3,900,000 84.06%
Operations $39,108 0.84%
Personnel $700,445 15.10%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $30,812 $421,674 $365,846 $637,911 $700,445
Operations $339,681 $34,290 $23,068 $31,217 $39,108
Capital $471,748 $472,767 $7,179,620 $5,558,190 $3,900,000 Transfers - - $202,927 - -
Total Expenditures $842,242 $928,731 $7,771,461 $6,227,318 $4,639,553 Commentary
Operating increases are due to internal service and cost allocations. The $3.9 million in capital funding supports a 50/50 cost share for the Diverging Diamond Interchanges at SR120/Airport (CIP 22031) and SR120/Main (CIP 22032). $842K $929K
$8M
$702K
$5M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M

4.64M
Expenditures by Category
Table of Contents Fund 440 - Measure K

Fund 460 - TDA Local Transporation
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $1,227,390 - $3,571,858 $4,980,672 Revenues
Intergovernmental $735,806 - $5,126,702 $10,621,193 $6,246,029 Investment Earnings -$53,081 $56,837 - - -
Other Revenues - - $13,623 - -
Total Revenues $682,725 $56,837 $5,140,325 $10,621,193 $6,246,029 Expenditures
Benefits $25,151 $29,806 $50,681 $135,834 $108,300
Professional Services $4,010 - - - -
Supplies $25,981 $39,321 $100,336 $177,439 $185,000
Transfers Out - - $70,659 - -
Utilities $456,310 $517,170 $622,932 $855,000 $872,100
Dues & Subscriptions $1,250 $1,250 - - -
Repairs & Maintenance $1,672,149 -$239 $26,596 $1,358,951 $35,000 Claims & Insurance $3,000 $4,400 $5,999 $7,554 $7,843
Table of Contents Fund 460 - TDA Local Transporation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 178 Historical Revenue by Type
Interest Market Value Change Misc. Receipts
Misc. Reimbursement State/County Grants Unallocated Investment Expense FY26 Revenues by Type
State/County Grants $6,246,029 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
State/County Grants $735,806 - $5,126,702 $10,621,193 $6,246,029 Misc. Receipts - - $111 - -
Misc. Reimbursement - - $13,512 - -
Interest $13,785 $7,200 - - -
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Administrative Expenses $590,810 $602,000 $632,878 $689,329 $20,386 Capital Improvement $752,443 $33,748 $8,560 $5,706,508 $65,000 Salaries $15,815 $32,914 $48,613 $270,764 $286,279
Legal Services - $25,069 - - -
Personnel Services - - - $11,000 $11,365
Total Expenditures $3,546,919 $1,285,439 $1,567,254 $9,212,379 $1,591,273 Total Revenues Less Expenditures -$2,864,193 -$1,228,602 $3,573,071 $1,408,814 $4,654,756 Ending Fund Balance -$2,864,193 -$1,212 $3,573,071 $4,980,672 $9,635,428 ---$$$666666,,,888666666 -$365
$750K $57K
$5M
$11M
$6M
FY2022 FY2023 FY2024 FY2025 FY2026
-$5M
0 $5M
$10M
$15M

6.25M
Revenues by Type
Table of Contents Fund 460 - TDA Local Transporation

Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Market Value Change -$65,243 $50,002 - - -
Unallocated Investment
Expense
-$1,622 -$365 - - -
Total Revenues $682,725 $56,837 $5,140,325 $10,621,193 $6,246,029 Historical Expenditures by Category
Capital Operations Personnel
Transfers
FY26 Expenditures by Category
Capital $65,000 4.08%
Operations $1,120,329 70.40%
Personnel $405,944 25.51%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $40,965 $62,720 $99,294 $417,598 $405,944
Operations $2,753,510 $1,188,971 $1,388,741 $3,088,273 $1,120,329 Capital $752,443 $33,748 $8,560 $5,706,508 $65,000
Transfers - - $70,659 - -
Total Expenditures $3,546,919 $1,285,439 $1,567,254 $9,212,379 $1,591,273 $4M
$1M
$2M
$3M
$2M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M

1.59M
Expenditures by Category
Table of Contents Fund 460 - TDA Local Transporation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 180 Commentary
The $65,000 in capital funding is allocated for new project installing an all-way stop sign at Moffat Boulevard and Powers Avenue.

Table of Contents Fund 460 - TDA Local Transporation

Fund 500 - Parks Acquisition
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
$5M
$6M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $14,054,417 $14,893,011 $19,993,822 $22,218,647 Revenues
Charges for Services $4,585,772 $3,587,446 $4,803,724 $5,070,000 $3,000,000 Investment Earnings -$194,979 $104,666 $545,085 - -
Total Revenues $4,390,793 $3,692,112 $5,348,810 $5,070,000 $3,000,000 Expenditures
Professional Services - - - $300,000 -
Administrative Expenses $168,325 $172,000 $203,896 $182,675 $6,338 Capital Improvement $97,615 - $44,102 $4,062,500 $65,000 Personnel Services - - - - $8,344
Total Expenditures $265,940 $172,000 $247,998 $4,545,175 $79,682 Total Revenues Less Expenditures $4,124,854 $3,520,112 $5,100,811 $524,825 $2,920,318 Ending Fund Balance $4,124,854 $17,574,529 $19,993,822 $20,518,647 $25,138,965 Table of Contents Fund 500 - Parks Acquisition
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 182 Historical Revenue by Type
Charges for Services Interest Market Value Change
Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $3,000,000 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services $4,585,772 $3,587,446 $4,803,724 $5,070,000 $3,000,000 Interest $62,274 $158,851 $595,709 - -
Market Value Change -$249,923 -$46,136 -$41,326 - -
Unallocated Investment
Expense
-$7,329 -$8,049 -$9,298 - -
Total Revenues $4,390,793 $3,692,112 $5,348,810 $5,070,000 $3,000,000 ---$$$222555777,,,222555222
---$$$555444,,,111888555 ---$$$555000,,,666222444
$5M
$4M
$5M $5M
$3M
FY2022 FY2023 FY2024 FY2025 FY2026
-$3M
0 $3M
$5M
$8M
3M
Revenues by Type
Table of Contents Fund 500 - Parks Acquisition

Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Capital $65,000 81.57%
Operations $6,338 7.95%
Personnel $8,344 10.47%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel - - - - $8,344
Operations $168,325 $172,000 $203,896 $182,675 $6,338
Capital $97,615 - $44,102 $4,362,500 $65,000
Total Expenditures $265,940 $172,000 $247,998 $4,545,175 $79,682 Commentary
The sharp decline in operations is due to the implementation of the new full cost allocation plan. A small personnel appropriation covers a portion of the new Financial Analyst position. The $65,000 in capital includes additional funding for restroom replacements at Morenzone Park ($17,000 for CIP 25001) and lighting upgrades ($17,000 for CIP 24033). $266K $172K $248K
$3M
$80K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M

79.7K
Expenditures by Category
Table of Contents Fund 500 - Parks Acquisition
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 184 Fund 510 - Neighborhood Park In Lieu Fees
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - $3,998,451 $4,125,736 $5,425,736 Revenues
Charges for Services - $1,318,549 - $1,300,000 $600,000 Investment Earnings - $21,438 $127,285 - -
Total Revenues - $1,339,987 $127,285 $1,300,000 $600,000 Expenditures
Capital Improvement - $23,054 - - -
Personnel Services - - - - $8,344
Total Expenditures - $23,054 - - $8,344
Total Revenues Less Expenditures - $1,316,933 $127,285 $1,300,000 $591,656 Ending Fund Balance - $1,316,933 $4,125,736 $5,425,736 $6,017,392 Table of Contents Fund 510 - Neighborhood Park In Lieu Fees

Historical Revenue by Type
Charges for Services Interest Market Value Change
Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $600,000 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services - $1,318,549 - $1,300,000 $600,000 Interest - $32,536 $137,845 - -
Market Value Change - -$9,450 -$8,408 - -
Unallocated Investment
Expense
- -$1,649 -$2,151 - -
Total Revenues - $1,339,987 $127,285 $1,300,000 $600,000 0 $1M
$138K
$1M
$600K
---$$$111111,,,000999888 ---$$$111000,,,555555999
FY2022 FY2023 FY2024 FY2025 FY2026
-$500K
0 $500K
$1,000K
$1,500K
600K
Revenues by Type
Table of Contents Fund 510 - Neighborhood Park In Lieu Fees Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 186 Historical Expenditures by Category
Capital Personnel
FY26 Expenditures by Category
Personnel $8,344 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel - - - - $8,344
Capital - $23,054 - - -
Total Expenditures - $23,054 - - $8,344
Commentary
The small personnel allocation covers a portion of the new Financial Analyst position. Expenses will occur when projects are approved. 0 $23K
0 $8K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $10K
$20K
$30K

8.34K
Expenditures by Category
Table of Contents Fund 510 - Neighborhood Park In Lieu Fees

Fund 530 - Fire Facilities Fees
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - $3,625,926 $5,554,523 $5,425,851 Revenues
Charges for Services - $1,152,790 $1,899,232 $1,561,000 $1,256,000 Investment Earnings - $34,305 $136,104 - -
Total Revenues - $1,187,095 $2,035,336 $1,561,000 $1,256,000 Expenditures
Professional Services - - - $93,000 -
Capital Outlay - - $66,808 $1,596,672 $2,060,000
Capital Improvement - - - - $1,023,000
Personnel Services - - - - $8,344
Total Expenditures - - $66,808 $1,689,672 $3,091,344
Total Revenues Less Expenditures - $1,187,095 $1,968,529 -$128,672 -$1,835,344 Ending Fund Balance - $1,187,095 $5,594,455 $5,425,851 $3,590,507 Table of Contents Fund 530 - Fire Facilities Fees
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 188 Historical Revenue by Type
Charges for Services Interest Unallocated Investment Expense FY26 Revenues by Type
Charges for Services $1,256,000 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services - $1,152,790 $1,899,232 $1,561,000 $1,256,000 Interest - $34,305 $138,262 - -
Unallocated Investment
Expense
- - -$2,158 - -
Total Revenues - $1,187,095 $2,035,336 $1,561,000 $1,256,000 0 $1M
$2M
$813K
$1M
---$$$222,,,111555888
FY2022 FY2023 FY2024 FY2025 FY2026
-$1M
0 $1M
$2M
$3M

1.26M
Revenues by Type
Table of Contents Fund 530 - Fire Facilities Fees

Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Capital $3,083,000 99.73%
Personnel $8,344 0.27%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel - - - - $8,344
Operations - - - $93,000 -
Capital - - $66,808 $1,596,672 $3,083,000
Total Expenditures - - $66,808 $1,689,672 $3,091,344
Commentary
The small personnel allocation covers a portion of the new Financial Analyst position. Operating costs in Fiscal Year 2024-25 include the update to Fire Facilities Fees. The $3 million in capital funding covers planning for Fire Station 6 ($773,000), a new Heavy Rescue Vehicle ($2,060,000), and a new storage and dorms building at Fire Station 5 ($250,000). 0 0 $67K $30K
$3M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M

3.09M
Expenditures by Category
Table of Contents Fund 530 - Fire Facilities Fees
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 190 Fund 540 - Government Facilities Fees
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $29,834,642 $32,785,483 $40,004,310 $39,132,110 Revenues
Charges for Services $7,187,026 $5,081,826 $6,069,135 $5,000,000 $5,000,000 Investment Earnings -$456,661 $307,847 $1,149,692 - $100,000 Total Revenues $6,730,365 $5,389,672 $7,218,827 $5,000,000 $5,100,000 Expenditures
Professional Services $5,850 - - $5,120,360 -
Capital Outlay $657,314 - - - -
Capital Improvement - - - $751,840 -
Personnel Services - - - - $8,344
Total Expenditures $663,164 - - $5,872,200 $8,344
Total Revenues Less Expenditures $6,067,201 $5,389,672 $7,218,827 -$872,200 $5,091,656 Ending Fund Balance $6,067,201 $35,224,314 $40,004,310 $39,132,110 $44,223,766 Table of Contents Fund 540 - Government Facilities Fees

Historical Revenue by Type
Charges for Services Interest Market Value Change
Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $5,000,000 98.04%
Interest $100,000 1.96%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services $7,187,026 $5,081,826 $6,069,135 $5,000,000 $5,000,000 Interest $143,247 $350,141 $1,251,803 - $100,000
Market Value Change -$583,049 -$22,814 -$82,573 - -
Unallocated Investment
Expense
-$16,859 -$19,480 -$19,538 - -
Total Revenues $6,730,365 $5,389,672 $7,218,827 $5,000,000 $5,100,000 ---$$$555999999,,,999000888
---$$$444222,,,222999444 ---$$$111000222,,,111111111
$7M
$5M
$7M
$4M
$5M
FY2022 FY2023 FY2024 FY2025 FY2026
-$3M
0 $3M
$5M
$8M
$10M

5.1M
Revenues by Type
Table of Contents Fund 540 - Government Facilities Fees Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 192 Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Personnel $8,344 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel - - - - $8,344
Operations $5,850 - - $120,360 -
Capital $657,314 - - $5,751,840 -
Total Expenditures $663,164 - - $5,872,200 $8,344
Commentary
The small personnel allocation covers a portion of the new Financial Analyst position. A fee study and update effort is currently underway, which should aid in the use of reserve discussions.
$663K
0 0 0 $8K
FY2022 FY2023 FY2024 FY2025 FY2026
0 $250K
$500K
$750K

8.34K
Expenditures by Category
Table of Contents Fund 540 - Government Facilities Fees

Fund 550 - CFD
Assessment Districts: Established to account for the financing of Community Facilities Districts (CFD) formed pursuant to the Mello-Roos Community Facilities Act of 1982.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $2,838,928 $3,606,395 $5,254,143 $5,096,927 Revenues
Charges for Services $1,372,127 $1,788,393 $2,876,995 $2,723,233 $3,203,511 Investment Earnings -$36,471 $70,282 $100,160 - -
Other Revenues $260 $920 $3,120 - -
Transfers $22,900 - - - -
Total Revenues $1,358,816 $1,859,595 $2,980,274 $2,723,233 $3,203,511 Expenditures
Benefits - $6,417 $28,659 $18,499 -
Professional Services $64,113 $85,508 $69,554 $68,629 - Supplies $92,878 $83,987 $100,628 $365,447 $3,203,511
Utilities $137,799 $108,180 $146,332 $333,135 -
Repairs & Maintenance $30,590 $138,081 $142,931 $328,053 - Administrative Expenses $554,560 $521,111 $677,755 $1,229,060 $105,000 Capital Outlay $3,248 $98,190 $136,950 $45,473 $155,000 Capital Improvement $24,539 $30,664 $900 $464,100 -
Table of Contents Fund 550 - CFD
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 194 Historical Revenue by Type
Charges for Services Interest Market Value Change
Rental of Property Transfers Unallocated Investment Expense FY26 Revenues by Type
Charges for Services $3,203,511 100.00%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Rental of Property $260 $920 $3,120 - -
Charges for Services $1,372,127 $1,788,393 $2,876,995 $2,723,233 $3,203,511 Interest $11,645 $29,539 $115,043 - -
Market Value Change -$46,746 $42,240 -$13,088 - -
Unallocated Investment
Expense
-$1,370 -$1,497 -$1,796 - -
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Salaries - $19,991 $50,827 $27,553 -
Legal Services - - - $500 -
Personnel Services - - - - $68,640
Total Expenditures $907,727 $1,092,128 $1,354,535 $2,880,449 $3,532,151 Total Revenues Less Expenditures $451,088 $767,467 $1,625,739 -$157,216 -$328,640 Ending Fund Balance $451,088 $3,606,395 $5,232,134 $5,096,927 $4,768,287 ---$$$444888,,,111111666 ---$$$111,,,444999777 ---$$$111444,,,888888333 $1M
$2M
$3M
$3M
FY2022 FY2023 FY2024 FY2025 FY2026
-$1M
0 $1M
$2M
$3M
$4M

3.2M
Revenues by Type
Table of Contents Fund 550 - CFD

Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Transfers $22,900 - - - -
Total Revenues $1,358,816 $1,859,595 $2,980,274 $2,723,233 $3,203,511 Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Capital $155,000 4.39%
Operations $3,308,511 93.67%
Personnel $68,640 1.94%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel - $26,408 $79,485 $46,052 $68,640
Operations $879,940 $936,867 $1,137,200 $2,324,824 $3,308,511 Capital $27,787 $128,854 $137,850 $509,573 $155,000
Total Expenditures $907,727 $1,092,128 $1,354,535 $2,880,449 $3,532,151 $908K
$1M
$1M
$183K
$4M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $1M
$2M
$3M
$4M

3.53M
Expenditures by Category
Table of Contents Fund 550 - CFD
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 196 Commentary
Staff and consultants specializing in special districts worked together to ensure identified parcels are proportionately levied based on the benefits received, helping offset the costs of maintaining, operating, and servicing improvements within each district. The increase to personnel covers a portion of the new Financial Analyst position. The $155,000 in capital funding is for equipment purchases, including a 144" diesel mower ($40,000), a 72" mower ($14,250), a 96" diesel mower ($25,500), and a replacement 72" diesel mower ($14,250).

Costs are shared with the Landscape and Maintenance Districts (Fund 280).

Table of Contents Fund 550 - CFD

Fund 580 - PFIP Drainage
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - - - -
Revenues
Charges for Services $954,203 $592,169 $775,943 $340,000 $455,000 Investment Earnings -$146,713 $124,717 $292,074 $40,000 $40,000 Total Revenues $807,491 $716,886 $1,068,016 $380,000 $495,000 Expenditures
Professional Services $402,348 $241,930 $148,614 $990,199 $5,090,338 Administrative Expenses $70,990 $74,000 $84,177 $78,747 $28,473 Capital Improvement - $5,090 $161,407 $84,600 $1,000,000 Operating Fees $1,073 $1,161 $1,249 - $1,400
Personnel Services - - - - $8,344
Debt Service $83,025 $84,685 $86,616 - -
PFIP Credit Reimbursement - - - - $150,000
Total Expenditures $557,437 $406,866 $482,063 $1,153,546 $6,278,555 Total Revenues Less Expenditures $250,054 $310,020 $585,954 -$773,546 -$5,783,555 Table of Contents Fund 580 - PFIP Drainage
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 198 Historical Revenue by Type
Charges for Services Interest Market Value Change
Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $455,000 91.92%
Interest $40,000 8.08%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services $954,203 $592,169 $775,943 $340,000 $455,000 Interest $44,826 $98,955 $316,849 $40,000 $40,000
Market Value Change -$186,263 $30,776 -$19,830 - -
Unallocated Investment
Expense
-$5,276 -$5,014 -$4,945 - -
Total Revenues $807,491 $716,886 $1,068,016 $380,000 $495,000 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Ending Fund Balance $250,054 $310,020 $585,954 -$773,546 -$5,783,555 ---$$$111999111,,,555333999
---$$$555,,,000111444 ---$$$222444,,,777777555
$999K
$722K
$1M
$380K
$495K
FY2022 FY2023 FY2024 FY2025 FY2026
-$500K
0 $500K
$1,000K
$1,500K
495K
Revenues by Type
Table of Contents Fund 580 - PFIP Drainage

Historical Expenditures by Category
Capital Debt Service Operations
Personnel
FY26 Expenditures by Category
Capital $6,078,338 96.81%
Operations $191,873 3.06%
Personnel $8,344 0.13%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel - - - - $8,344
Operations $77,348 $81,209 $95,006 $90,747 $191,873
Capital $397,064 $240,972 $300,441 $1,062,799 $6,078,338 Debt Service $83,025 $84,685 $86,616 - -
Total Expenditures $557,437 $406,866 $482,063 $1,153,546 $6,278,555 Commentary
A portion of the projected fund balance for Fiscal Year 2025-26 will be used to meet prior infrastructure and interfund loan obligations. Key capital investments include funding for updates to sewer, water, storm drain, and transportation systems, along with major storm drain design and a new Stormwater Master Plan. Staff are assessing options for the remaining funds, guided by an upcoming PFIP update. $557K $407K $482K
$884K
$6M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M

6.28M
Expenditures by Category
Table of Contents Fund 580 - PFIP Drainage
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 200 Fund 590 - PFIP Transportation
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
$15M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - - - - -
Revenues
Charges for Services $9,942,152 $8,311,969 $10,669,496 $9,000,000 $8,500,000 Investment Earnings -$376,695 $501,492 $1,017,095 $210,000 $210,000 Other Revenues $200,000 - - - -
Total Revenues $9,765,457 $8,813,461 $11,686,592 $9,210,000 $8,710,000 Expenditures
Professional Services $6,935 $13,312 $11,490 $51,466 $70,736 Administrative Expenses $76,990 $79,000 $87,893 $83,873 $62,917 Capital Improvement $2,750,000 $3,248,750 $6,378,202 $11,094,573 $4,900,000 Personnel Services - - - - $8,344
PFIP Credit Reimbursement - - $914,443 - $1,500,000
Total Expenditures $2,833,926 $3,341,062 $7,392,028 $11,229,912 $6,541,997 Total Revenues Less Expenditures $6,931,531 $5,472,399 $4,294,563 -$2,019,912 $2,168,003 Ending Fund Balance $6,931,531 $5,472,399 $4,294,563 -$2,019,912 $2,168,003 Table of Contents Fund 590 - PFIP Transportation

Historical Revenue by Type
Charges for Services Interest Market Value Change
Settlements Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $8,500,000 97.59%
Interest $210,000 2.41%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Settlements $200,000 - - - -
Charges for Services $9,942,152 $8,311,969 $10,669,496 $9,000,000 $8,500,000 Interest $119,554 $546,420 $1,108,482 $210,000 $210,000 Market Value Change -$482,179 -$28,258 -$74,085 - -
Unallocated Investment
Expense
-$14,070 -$16,670 -$17,301 - -
Total Revenues $9,765,457 $8,813,461 $11,686,592 $9,210,000 $8,710,000 ---$$$444999666,,,222444999
---$$$444444,,,999222888 ---$$$999111,,,333888666
$10M
$9M
$12M
$9M $9M
FY2022 FY2023 FY2024 FY2025 FY2026
-$5M
0 $5M
$10M
$15M

8.71M
Revenues by Type
Table of Contents Fund 590 - PFIP Transportation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 202 Historical Expenditures by Category
Capital Operations Personnel
FY26 Expenditures by Category
Capital $4,958,736 75.80%
Operations $1,574,917 24.07%
Personnel $8,344 0.13%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel - - - - $8,344
Operations $82,274 $85,048 $1,011,916 $95,873 $1,574,917 Capital $2,751,651 $3,256,014 $6,380,112 $11,134,039 $4,958,736 Total Expenditures $2,833,926 $3,341,062 $7,392,028 $11,229,912 $6,541,997 Commentary
The $6.4 million capital plan includes additional funding for an existing project (CIP 19005) and a new $4.9 million initiative ENG Link 22 (PFIP). Part of the fund balance will cover prior infrastructure and loan obligations, while staff assess options for the remaining funds, guided by an upcoming PFIP update.
$3M
$3M
$7M
$2M
$7M
FY2022 FY2023 FY2024 FY2025 FY2026
0 $3M
$5M
$8M
$10M

6.54M
Expenditures by Category
Table of Contents Fund 590 - PFIP Transportation

Fund 610 - Federal Transit Management
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
-$5M
0 $5M
$10M
$15M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $2,577,564 $2,751,436 $461,194 $2,051,573 Revenues
Intergovernmental - $3,566,346 $2,566,547 $15,296,459 $7,186,216 Charges for Services - $105,819 $121,231 $118,150 $117,550 Investment Earnings - $100,268 - $1,635 -
Total Revenues - $3,772,433 $2,687,778 $15,416,244 $7,303,766 Expenditures
Benefits - $521,657 $148,063 $113,716 $116,834
Professional Services - $1,423,502 $2,392,620 $2,582,457 $2,639,023 Supplies - $143,883 $165,053 $276,652 $284,855
Other Financing Uses - - $1 - -
Utilities - $18,332 $50,462 $11,500 $12,230
Dues & Subscriptions - $2,615 $2,800 $3,000 $2,840
Repairs & Maintenance - $37,410 $16,358 $103,774 $37,761 Claims & Insurance - $24,100 $32,859 $41,374 $42,956
Administrative Expenses - $551,791 $629,094 $598,424 $695,910 Table of Contents Fund 610 - Federal Transit Management Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 204 Historical Revenue by Type
Charges for Services Federal Grants Interest
Market Value Change State/County Grants
FY26 Revenues by Type
Charges for Services $117,550 1.61%
Federal Grants $6,267,842 85.82%
State/County Grants $918,374 12.57%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Capital Outlay - - - $4,101,586 $1,000,000
Capital Improvement - $191,997 $89,365 $5,666,109 $135,000 Other Adjustments - -$7,219,816 -$89,365 - -
Salaries - $222,822 $250,946 $263,475 $275,535
Legal Services - - - $50,000 $25,000
Maintenance Agreements & Licenses - $18,446 $19,954 $13,798 $27,434 Depreciation - $442,007 $370,055 - -
Total Expenditures - -$3,621,255 $4,078,263 $13,825,865 $5,295,378 Total Revenues Less Expenditures - $7,393,688 -$1,390,486 $1,590,379 $2,008,388 Ending Fund Balance - $9,971,252 $1,360,950 $2,051,573 $4,059,961 0 $4M $3M
$14M
$7M
---$$$222444777,,,666000777
FY2022 FY2023 FY2024 FY2025 FY2026
-$5M
0 $5M
$10M
$15M

7.3M
Table of Contents Fund 610 - Federal Transit Management

Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Federal Grants - $1,429,477 $2,814,154 $4,225,229 $6,267,842 State/County Grants - $2,136,869 -$247,607 $9,427,134 $918,374 Charges for Services - $105,819 $121,231 $118,150 $117,550 Interest - - - $1,635 -
Market Value Change - $100,268 - - -
Intergovernmental Grants - - - $1,644,096 -
Total Revenues - $3,772,433 $2,687,778 $15,416,244 $7,303,766 Historical Expenditures by Category
Capital Operations Personnel
Transfers
FY26 Expenditures by Category
Capital $1,135,000 21.43%
Operations $3,768,009 71.16%
Personnel $392,369 7.41%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel - $744,479 $399,009 $377,191 $392,369
Operations - $2,662,086 $3,679,254 $3,680,979 $3,768,009 Capital - $191,997 $89,365 $9,767,695 $1,135,000
Revenues by Type
0 $4M $4M
$5M $5M
---$$$777,,,222111999,,,888111666
---$$$888999,,,333666444
FY2022 FY2023 FY2024 FY2025 FY2026
-$10M
-$5M
0 $5M
$10M

5.3M
Expenditures by Category
Table of Contents Fund 610 - Federal Transit Management Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 206 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Transfers - -$7,219,816 -$89,364 - -
Total Expenditures - -$3,621,255 $4,078,263 $13,825,865 $5,295,378 Commentary
Overall operations have remained consistent. The increase of $1.125 million capital allocation includes added funding for the Transit Center Upgrades (CIP 24063), a new Compressed Natural Gas (CNG) storage project, and the purchase of three new Dial-A-Ride vehicles.

Table of Contents Fund 610 - Federal Transit Management

Fund 620 - Golf Course
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $437,905 $472,041 -$117,967 -$588,148 Revenues
Charges for Services $1,642,464 $1,525,393 $1,592,653 $1,355,200 $1,459,200 Investment Earnings -$6,479 $12,877 $21,250 - -
Other Revenues $28,850 $40,506 $45,804 $130,000 $35,500 Transfers - $150,000 - $91,500 $1,659,347
Total Revenues $1,664,835 $1,728,776 $1,659,707 $1,576,700 $3,154,047 Expenditures
Benefits $577,070 $280,033 $263,051 $284,415 $288,496
Professional Services $182,205 $264,204 $216,969 $202,700 $327,700 Supplies $116,196 $128,988 $166,368 $151,230 $276,365
Utilities $157,116 $154,902 $197,019 $239,500 $240,600
Dues & Subscriptions $980 $1,150 $1,135 $1,920 $2,200
Repairs & Maintenance $64,655 $96,080 $124,256 $111,937 $150,350 Claims & Insurance $25,000 $43,000 $58,627 $73,821 $76,643 Administrative Expenses $13,645 $15,482 $12,316 $20,749 $27,460 Table of Contents Fund 620 - Golf Course
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 208 Historical Revenue by Type
Charges for Services Interest Market Value Change
Misc. Reimbursement Transfers Unallocated Investment Expense FY26 Revenues by Type
Charges for Services $1,459,200 46.26%
Misc. Reimbursement $35,500 1.13%
Transfers $1,659,347 52.61%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Misc. Reimbursement $28,850 $40,506 $45,804 $130,000 $35,500 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Capital Outlay $28,656 $89,102 $208,433 $175,176 -
Capital Improvement - - $70,000 $238,000 $98,500
Other Adjustments -$28,656 -$58,463 -$268,543 - -
Salaries $571,346 $545,122 $537,737 $541,933 $558,905
Maintenance Agreements & Licenses $4,498 $4,021 $2,045 $5,500 $5,500 Depreciation $43,614 $72,557 $69,778 - -
Total Expenditures $1,756,326 $1,636,176 $1,659,191 $2,046,881 $2,052,719 Total Revenues Less Expenditures -$91,491 $92,599 $516 -$470,181 $1,101,328 Ending Fund Balance -$91,491 $530,504 $472,557 -$588,148 $513,180 ---$$$888,,,555777888 -$281 -$337
$2M $2M $2M $1M
$3M
FY2022 FY2023 FY2024 FY2025 FY2026
-$1M
0 $1M
$2M
$3M
$4M

3.15M
Revenues by Type
Table of Contents Fund 620 - Golf Course

Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services $1,642,464 $1,525,393 $1,592,653 $1,355,200 $1,459,200 Interest $2,099 $5,542 $21,587 - -
Market Value Change -$8,331 $7,615 - - -
Unallocated Investment
Expense
-$247 -$281 -$337 - -
Transfers - $150,000 - $91,500 $1,659,347
Total Revenues $1,664,835 $1,728,776 $1,659,707 $1,576,700 $3,154,047 Historical Expenditures by Category
Capital Operations Personnel
Transfers
FY26 Expenditures by Category
Capital $198,500 9.67%
Operations $1,006,818 49.05%
Personnel $847,401 41.28%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Personnel $1,148,416 $825,154 $800,788 $826,348 $847,401 Operations $607,910 $780,383 $848,513 $807,357 $1,006,818 Capital $28,656 $89,102 $278,433 $413,176 $198,500
Transfers -$28,656 -$58,463 -$268,543 - -
---$$$222888,,,666555666 ---$$$555888,,,444666333
---$$$222666888,,,555444333
$2M $2M
$2M
$2M
$2M
FY2022 FY2023 FY2024 FY2025 FY2026
-$1M
0 $1M
$2M
$3M

2.05M
Expenditures by Category
Table of Contents Fund 620 - Golf Course
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 210 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Total Expenditures $1,756,326 $1,636,176 $1,659,191 $2,046,881 $2,052,719 Commentary
The $198,500 capital budget includes funding for a new Golf Fee Rate Study and additional funding for the Golf Cart Path & Crub Installation (CIP 24034). A $1.66 million General Fund subsidy is required to meet Fiscal Year 2025-26 reserves, with the study aimed at reducing future subsidy needs.

Table of Contents Fund 620 - Golf Course

Fund 630 - PFIP Sewer
Public Facilities Implementation Plan (PFIP): The Sewer Improvement Fee and Public Facilities Implementation Plan Sewer funds accounts to pay for pipelines, trunks, laterals, pump stations and lift stations, associated with new construction.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
-$3M
0 $3M
$5M
$8M
$10M
Comprehensive Fund Summary
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Beginning Fund Balance - $9,867,255 $9,389,592 $7,085,732 $8,315,442 Revenues
Charges for Services $1,025,052 $1,298,910 $1,339,942 $720,000 $2,350,000 Investment Earnings -$171,296 $131,612 $343,589 $100,000 $100,000 Transfers $472,613 -$635,431 -$3,288,111 $1,232,268 $375,000 Total Revenues $1,326,369 $795,091 -$1,604,580 $2,052,268 $2,825,000 Expenditures
Professional Services $302,653 $393,218 $239,782 $147,111 $215,338 Administrative Expenses $70,990 $74,000 $84,177 $78,747 $31,104 Capital Outlay - $697,879 - - -
Capital Improvement -$3,023 - - $600,000 $8,100,000
Personnel Services - - - - $8,344
Debt Service $105,457 $107,657 $109,927 - -
PFIP Credit Reimbursement - - $265,394 $760,000 $800,000 Total Expenditures $476,077 $1,272,754 $699,280 $1,585,858 $9,154,786 Total Revenues Less Expenditures $850,292 -$477,663 -$2,303,859 $466,410 -$6,329,786 Table of Contents Fund 630 - PFIP Sewer
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 212 Historical Revenue by Type
Charges for Services Interest Market Value Change
Transfers Unallocated Investment Expense
FY26 Revenues by Type
Charges for Services $2,350,000 83.19%
Interest $100,000 3.54%
Transfers $375,000 13.27%
Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025 Amended
Budget
FY 2026
Budgeted
Charges for Services $1,025,052 $1,298,910 $1,339,942 $720,000 $2,350,000 Interest $49,513 $116,195 $374,096 $100,000 $100,000
Market Value Change -$214,982 $21,305 -$24,669 - -
Unallocated Investment
Expense
-$5,827 -$5,888 -$5,839 - -
Transfers $472,613 -$635,431 -$3,288,111 $350,000 $375,000 Transfers In - - - $882,268 -
Total Revenues $1,326,369 $795,091 -$1,604,580 $2,052,268 $2,825,000 Category
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Amended
Budget
FY 2026
Budgeted
Ending Fund Balance $850,292 $9,389,592 $7,085,733 $7,552,142 $1,985,656 ---$$$222222000,,,888000999
---$$$666444111,,,333111999
---$$$333,,,333111888,,,666111888
$2M $1M $2M
$1M
$3M
FY2022 FY2023 FY2024 FY2025 FY2026
-$5M
-$3M
0 $3M
$5M

2.83M
Revenues by Type
Table of Contents Fund 630 - PFIP Sewer