FY2026 Budget Total Budget (all years) Project Total
100 - General Fund 100.00%
100 - General Fund 100.00%
Proposed Proposed Proposed
100 - General Fund $0 $50,000 $325,000 $0
Table of Contents Tidewater Bike Trial Resurfacing
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 922 UV Effluent Gate Actuators
Erma Patrick, Management Analyst
Public Works
Capital Equipment
20206
Replacement of UV Effluent Gate Actuators
New 0
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
Table of Contents UV Effluent Gate Actuators
FY2026 Budget Total Budget (all years) Project Total
640 - Sewer O&M N/A
640 - Sewer O&M N/A
Proposed
640 - Sewer O&M $0 $0
Table of Contents UV Effluent Gate Actuators
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 924 Wastewater Collections Replacement Dump Truck
George Montross, Deputy Director of
Water Resources
Public Works
Capital Equipment
Public Works Wastewater Division: New dump truck for Collections section of Wastewater. The former dump truck was removed from service due to California Air Resources Board (CARB) restrictions.
Replacement New Vehicle
Wastewater Collections Replacement Dump Truck Table of Contents
FY2026 Budget Total Budget (all years) Project Total
G/L Account 1 100.00%
G/L Account 1 100.00%
Proposed
G/L Account 1 $120,000 $0
Wastewater Collections Replacement Dump Truck Table of Contents Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 926 FY2026 Budget Total Budget (all years) Project Total
820 - Vehicles 100.00%
820 - Vehicles 100.00%
Proposed
820 - Vehicles $120,000 $0
Wastewater Collections Replacement Dump Truck Table of Contents
Wastewater Compressed Natural Gas Storage
Expansion
George Montross, Deputy Director of
Water Resources
Public Works
Capital Improvement
09/1/2025
09/1/2026
The existing Compressed Natural Gas (CNG) storage facility needs to be expanded to meet the City's growing CNG Fleet.
A proportional share of the project to be expensed to WQCF (1%), Water (2%), Transit (7%) and Solid Waste (90%).
New Construction
Wastewater Compressed Natural Gas Storage Expansion Table of Contents Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 928 FY2026 Budget Total Budget (all years) Project Total
G/L Account 3 8.54%
G/L Account 4 91.46%
G/L Account 3 8.54%
G/L Account 4 91.46%
Proposed
G/L Account 4 $375,000 $0
G/L Account 3 $35,000 $0
Wastewater Compressed Natural Gas Storage Expansion Table of Contents
FY2026 Budget Total Budget (all years) Project Total
610 - Federal Transit Management 8.54%
660 - Solid Waste 91.46%
610 - Federal Transit Management 8.54%
660 - Solid Waste 91.46%
Proposed
660 - Solid Waste $375,000 $0
610 - Federal Transit Management $35,000 $0
Wastewater Compressed Natural Gas Storage Expansion Table of Contents Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 930 Water - Two (2) 1 Ton Service Trucks with Utility
Beds
George Montross, Deputy Director of
Water Resources
Public Works
Capital Equipment
Water Division: Fleet recommends replacement of two (2) 1 Ton Service Trucks with Utility beds.
The cost of repairs on the following vehicles has exceeded the vehicles' worth. Recommend saving money by purchasing new vehicles with an extended seven-year warranty for each.
1. New 1 ton service truck with utility bed to which is recommenced for replacement by the Fleet Division due to age and high maintenance costs.
2. New 1 ton service truck with utility bed to which is recommended for replacement by the Fleet Division due to high miles and high maintenance costs.
Replacement New Vehicle
Water - Two (2) 1 Ton Service Trucks with Utility Beds Table of Contents
5c01d71a280054f860bc.xlsx
30-3034
FY2026 Budget Total Budget (all years) Project Total
G/L Account 1 100.00%
G/L Account 1 100.00%
Proposed
G/L Account 1 $180,000 $0
Water - Two (2) 1 Ton Service Trucks with Utility Beds Table of Contents Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 932 FY2026 Budget Total Budget (all years) Project Total
820 - Vehicles 100.00%
820 - Vehicles 100.00%
Proposed
820 - Vehicles $180,000 $0
Water - Two (2) 1 Ton Service Trucks with Utility Beds Table of Contents
Water Division Meter Services 1 Ton Service Truck
with Utility Bed
George Montross, Deputy Director of
Water Resources
Public Works
Capital Equipment
New 1 ton service truck with utility bed to replace 30-3044 which has a blown engine and is recommended for replacement by the Fleet Division.
Replacement New Vehicle
34676621631e42b6bd4d.pdf
Water Division Meter Services 1 Ton Service Truck with Utility Table of Contents Bed Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 934 FY2026 Budget Total Budget (all years) Project Total
G/L Account 1 100.00%
G/L Account 1 100.00%
Proposed
G/L Account 1 $90,000 $0
Water Division Meter Services 1 Ton Service Truck with Utility Table of Contents Bed
FY2026 Budget Total Budget (all years) Project Total
680 - Water O&M 100.00%
680 - Water O&M 100.00%
Proposed
680 - Water O&M $90,000 $0
Water Division Meter Services 1 Ton Service Truck with Utility Table of Contents Bed Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 936 Water Division New Emergency Response Work
Truck
George Montross, Deputy Director of
Water Resources
Public Works
Capital Equipment
The Water Division responds to emergency water leaks frequently. During this process, staff report to the emergency, evaluate the issue and return to the Water Yard to collect the needs parts and equipment. The proposed emergency work truck will securely stock parts and equipment needed to make 95% of water emergencies. With the growth of the City's Water System, this vehicle will also increase the Division's efficiency and productivity on routine tasks by eliminating the need to drive back to the Water Yard.
New New Vehicle
cb35167b95dc91d4c4d4.pdf
Water Division New Emergency Response Work Truck Table of Contents
FY2026 Budget Total Budget (all years) Project Total
G/L Account 1 100.00%
G/L Account 1 100.00%
Proposed
G/L Account 1 $430,000 $0
Water Division New Emergency Response Work Truck Table of Contents Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 938 FY2026 Budget Total Budget (all years) Project Total
820 - Vehicles 100.00%
820 - Vehicles 100.00%
Proposed
820 - Vehicles $430,000 $0
Water Division New Emergency Response Work Truck Table of Contents
Woodward Dumpster Enclosure
Nicole Brown, Administrative
Assistant III
Public Works
Capital Improvement
24046
Pre-fabricated Dumpster and Enclosure, concrete padding and landscaping. The project request is for the purchase and installation of a prefabricated single dumpster enclosure, concrete padding, and landscaping at the east lot of Woodward Park. The new enclosure will provide ample storage space and be equipped with a lock and cover to protect against weather damage and unauthorized access. Additionally, concrete padding and landscaping will be added to enhance the overall appearance and safety of the park, making it a more enjoyable experience for visitors while reducing the negative impact on the environment.
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 2 N/A
G/L Account 1 N/A
G/L Account 2 N/A
Proposed
G/L Account 2 $0 $0
G/L Account 1 $0 $0
Woodward Dumpster Enclosure Table of Contents
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 940 FY2026 Budget Total Budget (all years) Project Total
110 - COVID Relief N/A
660 - Solid Waste N/A
110 - COVID Relief N/A
660 - Solid Waste N/A
Proposed
660 - Solid Waste $0 $0
110 - COVID Relief $0 $0
Woodward Dumpster Enclosure Table of Contents
Woodward Park Splash Pad
Michael Rosales, Parks Planning &
Development Manager
Public Works
Capital Improvement
24086
This project involves the development of a splash pad designed to create an exciting water play experience for children and families. The splash pad will generate a unique, flowing water pattern that not only adds to the sensory enjoyment of visitors but also serves as a striking aesthetic centerpiece for the park. The splash pad will be the focal point of an upgraded park area that encourages outdoor interaction and community engagement.
In addition to the splash pad, the project includes several key park improvements aimed at enhancing the overall visitor experience. These improvements include the replacement of the existing restroom building with a modern, pre-manufactured restroom facility, a new pump equipment building to support the splash pad, as well as the construction of shade canopies adjacent to the splash pad, providing muchneeded shelter and enhancing the comfort of visitors. Landscaping upgrades will beautify the surrounding area, while enhanced seating areas and improved walkways will provide more comfortable and accessible spaces for park-goers. The project also prioritizes accessibility, ensuring that all amenities are inclusive and welcoming for individuals of all abilities.
The combination of these features aims to create an inviting and vibrant outdoor environment, offering a diverse range of activities for families, children, and the broader community to enjoy.
1. Create a vibrant, engaging, and family-friendly space that encourages outdoor play, interaction, and community participation through the development of a visually captivating splash pad and surrounding amenities.
2. Ensure the park is welcoming to all visitors by incorporating accessible pathways, seating, restrooms, and water features, meeting ADA standards to accommodate individuals of all abilities.
3. Replace outdated infrastructure, such as the restroom building, and install modern amenities including a new pump equipment building and improved landscaping to enhance the functionality and aesthetic appeal of the park.
4. Provide a safe, interactive, and comfortable environment that promotes physical activity and social interaction for people of all ages, fostering a healthy, active lifestyle within the community.
5. Utilize environmentally sustainable materials and practices throughout the project, including water-efficient features for the splash pad and sustainable landscaping solutions.
By meeting these objectives, the project will contribute to creating a vibrant, sustainable community space that serves as a hub for recreation and social connection.
Woodward Park Splash Pad Table of Contents
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 942 FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 2 N/A
G/L Account 3 N/A
G/L Account 1 N/A
G/L Account 2 N/A
G/L Account 3 N/A
Proposed
G/L Account 3 $0 $0
G/L Account 2 $0 $0
G/L Account 1 $0 $0
Woodward Park Splash Pad Table of Contents
FY2026 Budget Total Budget (all years) Project Total
110 - COVID Relief N/A
500 - Parks Acquisition & Improvement N/A
110 - COVID Relief N/A
500 - Parks Acquisition & Improvement N/A
Proposed
500 - Parks Acquisition & Improvement $0 $0
110 - COVID Relief $0 $0
Woodward Park Splash Pad Table of Contents
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 944 FY2026 Budget Total Budget (all years) Project Total
Operational Cost 1 100.00%
Operational Cost 1 100.00%
Proposed
Operational Cost 1 $1,150 $0
Woodward Park Splash Pad Table of Contents
WQCF Alternative Energy Development
Erma Patrick, Management Analyst
Public Works
Capital Improvement
12013
WQCF Alternative Energy Development:
The WQCF Alternative Energy Development project is focused on advancing the use of renewable and sustainable energy sources to support the operations of the Water Quality Control Facility (WQCF). The project aims to reduce the facility's dependence on non-renewable energy by integrating alternative energy solutions such as solar, wind, and bioenergy. This initiative will improve energy efficiency, lower operational costs, and support environmental stewardship by minimizing the facility’s carbon footprint.
WQCF Alternative Energy Development Table of Contents
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 946 FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 2 N/A
G/L Account 3 N/A
G/L Account 1 N/A
G/L Account 2 N/A
G/L Account 3 N/A
Proposed
G/L Account 3 $0 $0
G/L Account 2 $0 $0
G/L Account 1 $0 $0
WQCF Alternative Energy Development Table of Contents
FY2026 Budget Total Budget (all years) Project Total
640 - Sewer O&M N/A
650 - Sewer Improvement N/A
640 - Sewer O&M N/A
650 - Sewer Improvement N/A
Proposed
650 - Sewer Improvement $0 $0
640 - Sewer O&M $0 $0
WQCF Alternative Energy Development Table of Contents
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 948 FY2026 Budget Total Budget (all years) Project Total
Operational Cost 1 N/A
Operational Cost 1 N/A
Proposed Proposed Proposed Proposed
Operational Cost 1 $0 $0 $0 $0 $0
WQCF Alternative Energy Development Table of Contents
WQCF Breakroom & Operator Control Room
Remodel
Erma Patrick, Management Analyst
Public Works
Capital Improvement
24047
Conversion of the City's former generator room into a staff breakroom, which will double as a training room. Once the new breakroom is completed, the old breakroom will be remodeled into a Wastewater Treatment Operator SCADA control room.
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
WQCF Breakroom & Operator Control Room Remodel Table of Contents Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 950 FY2026 Budget Total Budget (all years) Project Total
640 - Sewer O&M N/A
640 - Sewer O&M N/A
Proposed
640 - Sewer O&M $0 $0
WQCF Breakroom & Operator Control Room Remodel Table of Contents
FY2026 Budget Total Budget (all years) Project Total
Operational Cost 1 N/A
Operational Cost 1 N/A
Proposed Proposed Proposed Proposed
Operational Cost 1 $0 $0 $0 $0 $0
WQCF Breakroom & Operator Control Room Remodel Table of Contents Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 952 WQCF Floor
Erma Patrick, Management Analyst
Public Works
Capital Improvement
24028
Replace Rubber flooring in administrative building at WQCF. Rubber flooring has peeled up causing safety hazards, trip hazards and needs to be replaced for safety of employees and citizens of Manteca. 30% increase over previous request due to inflation costs.
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
WQCF Floor Table of Contents
FY2026 Budget Total Budget (all years) Project Total
100 - General Fund N/A
640 - Sewer O&M N/A
100 - General Fund N/A
640 - Sewer O&M N/A
Proposed Proposed
640 - Sewer O&M $0 $0 $0
100 - General Fund $0 $0 $0
WQCF Floor Table of Contents
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 954 FY2026 Budget Total Budget (all years) Project Total
Operational Cost 1 N/A
Operational Cost 1 N/A
Proposed Proposed Proposed Proposed
Operational Cost 1 $0 $0 $0 $0 $0
WQCF Floor Table of Contents
WQCF Ford 350 Service Truck
Erma Patrick, Management Analyst
Public Works
Capital Equipment
24053
Capital Outly - Ford F350 service truck
Replacement 0
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 100.00%
G/L Account 1 100.00%
Proposed
G/L Account 1 $70,000 $0
WQCF Ford 350 Service Truck Table of Contents
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 956 FY2026 Budget Total Budget (all years) Project Total
640 - Sewer O&M 100.00%
640 - Sewer O&M 100.00%
Proposed
640 - Sewer O&M $70,000 $0
WQCF Ford 350 Service Truck Table of Contents
WQCF RAM 2500 Service Truck No. 2
Erma Patrick, Management Analyst
Public Works
Capital Equipment
24054
Close project.
RAM 2500 service truck, replacements per Fleet Division due to age and maintenance costs. Replacement equipment.
Replacement 61563
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
WQCF RAM 2500 Service Truck No. 2 Table of Contents
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 958 FY2026 Budget Total Budget (all years) Project Total
640 - Sewer O&M N/A
640 - Sewer O&M N/A
Proposed
640 - Sewer O&M $0 $0
WQCF RAM 2500 Service Truck No. 2 Table of Contents
Recreation & Community Services
Recreation 7x16 Enclosed Cargo Trailer N/A
Recreation Department Upgrade & Beautification N/A
Recreation Software N/A
Recreation SUV with Tow Package N/A
Skate Park/Pump Track/Roller Skate Area N/A
Recreation 7x16
Enclosed Cargo
Trailer
$0 $0 $0 $0 $0 $0
Recreation
Department Upgrade
& Beautification
$0 $0 $0 $0 $0 $0
Recreation Software
$0 $0 $0 $0 $0 $0
Recreation SUV with
Tow Package
$0 $0 $0 $0 $0 $0
Skate Park/Pump
Track/Roller Skate
Area
$0 $0 $0 $0 $0 $0
Table of Contents Recreation & Community Services
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 960 Recreation 7x16 Enclosed Cargo Trailer
Brandy Clark, Recreation Services
Manager
Recreation & Community Services
Capital Equipment
22070
(1) 7 x 16 enclosed cargo trailer with interior outfitting, body wrap, and supplies needed. The cargo trailer will be used for expanding specialevent capabilities and will allow staff to use the other trailer for mobile recreation. 200.20.20.001-7000.03 15111
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
Table of Contents Recreation 7x16 Enclosed Cargo Trailer
FY2026 Budget Total Budget (all years) Project Total
200 - Recreation N/A
200 - Recreation N/A
Proposed
200 - Recreation $0 $0
Table of Contents Recreation 7x16 Enclosed Cargo Trailer Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 962 Recreation Department Upgrade & Beautification
Brandy Clark, Recreation Services
Manager
Recreation & Community Services
Capital Improvement
22068
This project would provide funding for a new lobby counter and two ADA-compliant CSR desks, a new swinging/locking gate for staff access, as well as other furniture, accessories and equipment as may be needed to improve the appearance and efficiency of the workspace.
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
Table of Contents Recreation Department Upgrade & Beautification
FY2026 Budget Total Budget (all years) Project Total
200 - Recreation N/A
200 - Recreation N/A
Proposed
200 - Recreation $0 $0
Table of Contents Recreation Department Upgrade & Beautification Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 964 Recreation Software
Brandy Clark, Recreation Services
Manager
Recreation & Community Services
Capital Equipment
24064
Recreation Software, new payment gateway, payment processing machines and supplies New
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
Table of Contents Recreation Software
FY2026 Budget Total Budget (all years) Project Total
110 - COVID Relief N/A
110 - COVID Relief N/A
Proposed
110 - COVID Relief $0 $0
Table of Contents Recreation Software
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 966 Recreation SUV with Tow Package
Brandy Clark, Recreation Services
Manager
Recreation & Community Services
Capital Equipment
22069
(1) 2022-2023 SUV with tow package and any needed upfits.
Replacement 66624
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
Table of Contents Recreation SUV with Tow Package
FY2026 Budget Total Budget (all years) Project Total
200 - Recreation N/A
200 - Recreation N/A
Proposed
200 - Recreation $0 $0
Table of Contents Recreation SUV with Tow Package
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 968 Skate Park/Pump Track/Roller Skate Area
Brandy Clark, Recreation Services
Manager
Recreation & Community Services
Capital Improvement
24096
Skate Park/Pump Track/Roller Skate Area
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
Table of Contents Skate Park/Pump Track/Roller Skate Area
FY2026 Budget Total Budget (all years) Project Total
110 - COVID Relief N/A
110 - COVID Relief N/A
Proposed
110 - COVID Relief $0 $0
Table of Contents Skate Park/Pump Track/Roller Skate Area Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 970 Transit
CIP 23029 - Transit Wheelchair
Accessible Van
0.00%
CIP 24062 - (2) Transit Buses 0.00%
CIP 24063 - Transit Center Upgrades 0.65%
Manteca Transit Bus Facility 92.83%
Three Dial-A-Ride Cutaways 6.51%
CIP 23029 - Transit
Wheelchair Accessible
Van
$0 $0 $0 $0 $0 $0
CIP 24062 - (2)
Transit Buses
$0 $0 $0 $0 $0 $0
CIP 24063 - Transit
Center Upgrades
$100,000 $0 $0 $0 $0 $0
Manteca Transit Bus
Facility
$0 $8,250,000 $6,000,000 $0 $0 $0
Three Dial-A-Ride
Cutaways
$1,000,000 $0 $0 $0 $0 $0
Table of Contents Transit
CIP 23029 - Transit Wheelchair Accessible Van
Juan Portillo, Public Works Transit
Manager
Transit
Capital Equipment
23029
Purchase one zero-emission vehicle and applicable equipment/charging infrastructure.
New 0
Table of Contents CIP 23029 - Transit Wheelchair Accessible Van Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 972 FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
Table of Contents CIP 23029 - Transit Wheelchair Accessible Van
FY2026 Budget Total Budget (all years) Project Total
610 - Federal Transit Management N/A
610 - Federal Transit Management N/A
Proposed
610 - Federal Transit Management $0 $0
Table of Contents CIP 23029 - Transit Wheelchair Accessible Van Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 974 CIP 24062 - (2) Transit Buses
Juan Portillo, Public Works Transit
Manager
Transit
Capital Equipment
24062
Purchase two (2) Transit Buses, ADA compliant, to be used in the Manteca Transit System. Both, 29' CNG buses will be utilized for the Local Fixed Route Transit system.
New 0
Table of Contents CIP 24062 - (2) Transit Buses
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 N/A
G/L Account 1 N/A
Proposed
G/L Account 1 $0 $0
Table of Contents CIP 24062 - (2) Transit Buses
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 976 FY2026 Budget Total Budget (all years) Project Total
610 - Federal Transit Management N/A
610 - Federal Transit Management N/A
Proposed
610 - Federal Transit Management $0 $0
Table of Contents CIP 24062 - (2) Transit Buses
CIP 24063 - Transit Center Upgrades
Juan Portillo, Public Works Transit
Manager
Transit
Capital Improvement
24063
Purchase and Installation of various safety and technical amenities at the Manteca Transit Center, to include: System improvements and Upgrade, Solar Panel Upgrades, Electrical Infrastructure and other enhancement projects as needed.
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 100.00%
G/L Account 1 100.00%
Proposed
G/L Account 1 $100,000 $0
Table of Contents CIP 24063 - Transit Center Upgrades
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 978 FY2026 Budget Total Budget (all years) Project Total
610 - Federal Transit Management 100.00%
610 - Federal Transit Management 100.00%
Proposed
610 - Federal Transit Management $100,000 $0
Table of Contents CIP 24063 - Transit Center Upgrades
FY2026 Budget Total Budget (all years) Project Total
Operational Cost 1 N/A
Operational Cost 1 N/A
Proposed Proposed Proposed Proposed
Operational Cost 1 $0 $0 $0 $0 $0
Table of Contents CIP 24063 - Transit Center Upgrades
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 980 Manteca Transit Bus Facility
Juan Portillo, Public Works Transit
Manager
Transit
Capital Improvement
24115
Transit Division to start infrastructure for our Bus Facility which allows buses to be parked at this location and other enhancement amenities, which include: charging stations, lighting, bus wash, maintenance building (bus bays, office space, etc.) and other amenities. Transit Division is in the process of acquiring or designating land for the Manteca Transit Bus Facility to park City-owned buses. This project includes three phases:
Phase I: Environmental/Right of way acquisition
Phase II: Design
Phase III: Construction of the facility
The Transit Division has selected a consultant to provide Site Selection Services pertaining to Phase I to identify a potential site that could be suitable for use as a transit yard within the City of Manteca limits.
Table of Contents Manteca Transit Bus Facility
FY2026 Budget Total Budget (all years) Project Total (to date) G/L Account 1 100.00%
G/L Account 1 100.00%
Proposed Proposed Proposed
G/L Account 1 $0 $8,250,000 $6,000,000 $0
Table of Contents Manteca Transit Bus Facility
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 982 FY2026 Budget Total Budget (all years) Project Total (to date) 610 - Federal Transit
Management
100.00%
610 - Federal Transit
Management
100.00%
Proposed Proposed Proposed
610 - Federal Transit Management $0 $8,250,000 $6,000,000 $0 Table of Contents Manteca Transit Bus Facility
Table of Contents Three Dial-A-Ride Cutaways
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 984 Supplemental Information
Table of Contents Supplemental Information
Position Control Listing
Assistant City Attorney 1 1 0
City Attorney 1 1 0
Deputy City Attorney 1 1 0
Executive Legal Assistant/Paralegal 1 1 0
Administrative Assistant III 1 1 0
Assistant City Clerk 1 1 0
Director of Legislative Services 1 1 0
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 Serv Manager 1 1 0
Management Analyst 1 1 0
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
Administrative Assistant III 1 1 0
Assistant Engineer 6 6 0
Associate Civil Engineer 0 1 1
Table of Contents Position Control Listing
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 986 Associate Engineer W/O P.E. 3 3 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 1 1 0
Engineering Technician I 2 1 -1
Management Analyst 1 1 0
Senior Construction Inspector 1 1 0
Senior Engineer 2 2 0
Senior Engineering Technician 1 1 0
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/Senior 0 1 1
Finance Director 1 1 0
Revenue Manager 1 1 0
Senior Budget Analyst 1 1 0
Administrative Assistant I 1 1 0
Assistant Fire Chief 1 0 -1
Battalion Chief - Measure M 3 3 0
Deputy Fire Chief 0 2 2
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
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
Table of Contents Position Control Listing
Senior Payroll Technician 1 1 0
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
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
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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 988 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
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
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
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 Mgr 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 Workr III 1 1 0
Senior Landscape Technician 1 1 0
Urban Forestry Maint Technician 3 3 0
Administrative Assistant III 1 1 0
Environmental Compliance Inspect 1 1 0
Instrument Tech Electrician 2 2 0
Laboratory Supervisor 1 1 0
Laboratory Technician II 2 2 0
Laboratory Technician II 1 1 0
Laboratory Technician Lead 1 1 0
Lead Wastewater Plan Operator 0 1 1
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Maintenance Planner/Scheduler 1 1 0
Senior Instrument Technician 1 1 0
Utilities Mechanic 5 5 0
Wastewater Collect Syst Supervisor 1 1 0
Wastewater Collections Wrkr 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 7 -1
Water Resources Coordinator 1 1 0
Water Resources Regulation Mgr 1 1 0
Administrative Assistant III 1 1 0
Customer Service Representative 3 3 0
Deputy Director PW Solid Waste and F 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
Street Maintenance Equip Op I 5 5 0
Street Maintenance Equip Op II 4 4 0
Street Maintenance Equip Op III 2 2 0
Street Maintenance Manager 1 1 0
Street Maintenance Worker Lead 2 2 0
Traffic Sign & Marking Specialis 1 1 0
Administrative Assistant III 1 1 0
Deputy Director Water Resources 1 1 0
Lead Water Distribution Operator 0 1 1
Meter Reader I 2 2 0
Water Distribution Operator II 1 1 0
Water Distribution Operator III 8 7 -1
Water Distribution Supervisor 1 1 0
Water Meter Services Supervisor 1 1 0
Water Regulation Compl Spec I 1 1 0
Water Regulatory Coordinator 1 1 0
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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 990 Water System Maint Worker I 3 3 0
Water System Maint Worker III 3 3 0
Water Treatment Oper Supervisor 1 1 0
Water Treatment Operator 2 2 0
Well Mechanic I 2 2 0
Administrative Analyst 1 1 0
Public Works Manager Transit 1 1 0
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
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Glossary
A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.
The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Annual Comprehensive Financial Report - A detailed report of an organization's financial activities and performance over the fiscal year.
A specific and distinguishable line of work performed by one or more organizational components of a government for the purpose of accomplishing a function for which the government is responsible (e.g., the Police Department is an activity within the public safety function).
The City Council-approved annual budget establishing the legal authority for the expenditure of funds as set forth in the budget resolution adopted by Council.
The portion of an appropriation which is designated for expenditure by specific organization units and/or for specific purposes.
The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
The City’s spending plan of current expenditures and the proposed means of financing them. The annual operating budget is the primary controlling document for most of the City’s spending, financing, and/or acquisition activities.
The legal authorization granted by a legislative body (the City Council) to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in both amount and time.
As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities.
Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.
The valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes.
Not a separate government entity, but rather a defined area of land that will benefit from the acquisition, construction, or maintenance of a public improvement.
Items owned by an organization that have economic value, such as cash, investments, property, and equipment.
A systematic collection of sufficient and competent evidential matter needed to attest to the fairness of management’s assertions in the financial statements, or to evaluate whether management has efficiently and effectively carried out its responsibility.
Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.
Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 992 A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.
Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred.
Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years.
Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
A written promise to pay a specified sum of money (the face value of principal amount) together with interest calculated at a specified interest rate on a specified date(s) in the future (the maturity date(s)). (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.
Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.
Generally, the sale of a certain number of bonds at one time by a governmental unit.
A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.
A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
The instrument used by the budget-making authority (the City Manager) to present a comprehensive financial program to the appropriating body (the City Council).
A written general discussion of the proposed budget usually prepared by the City Manager and addressed to the legislative body (the City Council). The budget message usually contains: (1) an explanation of the principal budget items, (2) an outline of the City’s experience in the prior year and its financial status at the time the message is prepared, and (3) expectations regarding the City’s activities in the upcoming year along with recommendations of financial policy to carry out those expectations.
All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment.
Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. The majority of the City’s capital assets are obtained as a result of completing its capital improvement projects. (See Fixed Assets) An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) A plan for purchasing, leasing, and/or constructing the equipment or property needed to complete the City’s long-term improvement projects. The plan details expenditures by year for each project. The plan also specifies the resources estimated to be available to pay for the project expenditures.
Expenditures which become an acquisition that is an addition to fixed assets.
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Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.
A basis of accounting under which revenues are recognized when cash is received and expenditures incurred when cash is paid.
The movement of money into or out of an organization, showing its liquidity and ability to meet financial obligations.
The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.
Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.
The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union, regarding wages, hours and working conditions.
Adherence to relevant laws, regulations, and internal policies governing financial reporting and operations. : A federal grant that aims to develop viable urban communities by providing decent housing, a suitable living environment, and expanded opportunities for persons of low and moderate income. The City of Manteca receives an annual CDBG entitlement from the U.S. Department of Housing and Urban Development through San Joaquin County.
The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index."
A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.
The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.
The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.
The amount of money required to pay the interest currently due on outstanding debit, and/or the principal portion due on debt maturing in the upcoming year. The City’s debt service requirement may also include required annual contributions to sinking funds set up to accumulate monies for the retirement of term bonds.
Commitments related to unperformed contracts for goods or services. Encumbrances represent the estimated amount of expenditures ultimately to result if the unperformed contracts are completed. Encumbrances are used for budgetary purposes only and are not expenditures under generally accepted accounting principles (GAAP).
Also known as Proprietary Funds, this fund type is used to account for operations that are: (1) financed and operated in a manner similar to private sector enterprises and intent that the costs (including depreciation) for providing goods or services to the general public be financed or recovered primarily through user charges, or, (b) the City, or an outside grantor agency, has determined that a periodic determination of revenues earned, expenses, and net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The City’s enterprise funds are golf, water, sewer, and solid waste.
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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 994 The determination of the full and fair cash value of all property in the community that is subject to local taxation.
The residual interest in the assets of an organization after deducting liabilities, representing the owners' stake in the business.
A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
A decrease in the City’s available financial resources due to the purchase of goods or services, the completion of a contract related to a prior encumbrance, or payments currently due on outstanding debt.
Used to report assets held in a trustee or agency capacity for others.
Reports summarizing an organization's financial activities and position, including the balance sheet, income statement, and cash flow statement.
The twelve (12) month period to which the annual operating budget applies, and at the end of which the City determines its financial position and the results of its operations. The fiscal year for the City of Manteca is July 1 – June 30.
Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.
Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.
The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.
The method of accounting where revenues are recognized when earned, expenditures are recognized when incurred, and fixed assets are depreciated over their estimated useful life. All enterprise and internal service funds are accounted for using this method of accounting (See Modified Accrual Basis of Accounting).
A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.
A separate fiscal and accounting entity which is self-balancing and freestanding for the purpose of maintaining records for a series of financial resources which are segregated for a particular purpose. The set of accounts in a fund include cash and other financial resources, all related liabilities, and the residual equities, or balances, and changes therein.
Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.
For each separate fund, this is the excess of assets over liabilities. A negative fund balance is sometimes called a deficit.
Working capital is the spendable fund balance.
Table of Contents Glossary
Generally Accepted Accounting Principles - Standard accounting principles, standards, and procedures that companies use to compile their financial statements.
This term refers to Article XIIIB of the California State Constitution that places limits on the amount of proceeds from taxes that state and local governmental agencies can receive and spend each year.
Administered by the State Board of Equalization (SBOE), this is a per gallon tax on fuel used to propel a motor vehicle or aircraft.
Use of the revenue is for research, planning, construction, improvement, maintenance, and operation of public streets, highways, or public mass transit.
A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.
This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.
The fund used to account for all financial resources traditionally associated with government which are not required to be accounted for separately.
Bonds backed by the full faith and credit of a governmental unit. These bonds usually contain a pledge of the general taxing authority for their repayment.
GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They govern the form and content of the basic financial statements of an entity by including not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure and compare financial presentations.
A board, committee, commission, or other executive or policymaking body of a municipality or school district.
Funds used to account for tax-supported activities.
Contribution, gift, cash, or other assets from another entity to be used or expended for a specific purpose, activity, or facility.
Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.
Monies moved from one fund to another. The money is transferred to finance the operations of another fund or to reimburse the fund for expenses.
Policies and procedures implemented by an organization to ensure the reliability of financial reporting and compliance with laws and regulations, aiming to prevent fraud and errors.
Funds established to account for the financing of goods or services that are provided by one City department to another. Cost allocations spread the costs incurred by the internal service fund to other funds.
Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.
Table of Contents Glossary
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 996 The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.
Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.
Debts or obligations owed by an organization, including loans, accounts payable, and accrued expenses.
A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.
Revenue allocated by the state or counties to municipalities and school districts.
The date that the principal of a bond becomes due and payable in full.
The method of accounting where revenues are recognized when they become both “measurable” and “available” to finance expenditures for the current period. Measurable means the amount of the transaction can be determined and available means the amount is collectible within the current period or soon enough thereafter (generally sixty days) to be used to pay liabilities of the current period. All governmental funds are accounted for using this method of accounting (See Full Accrual Basis of Accounting).
(As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.
The difference between an organization's revenues and expenses, representing its profit or loss for a specific period.
A short-term loan, typically with a maturity date of a year or less.
A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.
Annual appropriation of funds for ongoing program costs, including salaries and benefits, services and supplies, debt service, and capital outlay.
Expenditures for materials, supplies, and services which are ordinarily consumed within a fiscal year and which are not included in program inventories.
legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. An example would be the transfer of funds from the general fund, or an enterprise fund, to an internal service fund to finance the services provided by the internal service fund (See the Fiscal Overview section of this document for further definitions of the types of funds).
A formal legislative enactment by the governing board of a municipality (the City Council). If it is not in conflict with any higher form of law, such as a State statute, Federal law, or constitutional provision, it has the full force and effect of law within the boundaries of municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily, the City’s statues or charter will specify or imply those legislative actions which must be by ordinance and those which may be by resolution.
A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.
Table of Contents Glossary
A budget that stresses output both in terms of economy and efficiency.
Performance measures are an important component of decision making, and at a minimum, they should be based on program goals and objectives, measure program results or accomplishments, provide for comparisons over time, measure efficiency and effectiveness, and be reliable, verifiable, and understandable.
The budget in its initial preparation stage prior to being reviewed and formulated by the budget-making authority (the City Manager). In the preliminary stage, a budget consists of various estimates forecasting current costs into the future and new or modified spending proposals for the future.
The face amount of a bond, exclusive of accrued interest.
A combination of activities to accomplish an end.
A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.
Property tax is imposed on real property (land and permanently attached improvements such as a building) and tangible personal property located within the City.
The budget as formulated and proposed by the budget-making authority (the City Manager). It is submitted to the legislative body (the City Council) for review and approval.
Funds used to record the financial transactions of governmental entities when they engage in activities that are intended to recover the cost of providing goods or services to the general public on a user-fee basis.
The cost of services that are provided by a vendor.
Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.
An account used to earmark a portion of the fund balance. This may be done for various reasons. The most common is to indicate that this portion of the fund balance is not available for general expenditures, or the amount has been legally segregated for specific future use.
An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.
A special or temporary order of a legislative body (the City Council). This action requires less legal formality than an ordinance (See Ordinance).
The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.
Amounts received or receivable from taxes, fees, permits, licenses, interest, and intergovernmental sources during the fiscal year.
A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations.
A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.
Table of Contents Glossary
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 998 Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.
A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.
A group of accounts established to account for the accumulation of resources for, and the payment of, long-term bond principal and interest. Bonds issued in such a fund contain an agreement requiring the governmental unit to periodically set aside a sum which, when compounded with interest, will be sufficient to redeem the debt at the stated maturity date. Bonds of this type are commonly known as term bonds.
A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.
A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.
An additional appropriation made by the legislative body (the City Council) after the budget year has begun.
The expenditure class for charges paid by one City department or agency to another for services rendered or materials supplied.
The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against persons or property for current or permanent benefits, such as special assessment districts. Neither does the term include charges for services rendered only to those paying such charges, such as sewer service charges.
The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.
The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.
A tax imposed on travelers who stay in temporary lodging facilities within the City. Also referred to as a Hotel/Motel Tax.
In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.
The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Table of Contents Glossary
The payment of a fee for direct receipt of a public service by the party benefiting from the service (e.g., fees paid for periodic refuse pick-up).
The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.
Broadly defined as the excess of current assets over current liabilities. A practical definition for governmental units would be the excess of cash, investments, and accounts receivable over accounts payable. Amount of fund balance that is available to spend.
Table of Contents Glossary
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 1000 Resolutions
Resolutions related to the Fiscal Year 2025-26 budget will be added to this section once they have been officially approved and are available.
Table of Contents Resolutions
GFOA Award
The budget award is expected and will be uploaded to this section once it is received.
Table of Contents Award
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 1002