Manteca City Council
June 17, 2025

TABLE OF CONTENTS
Preface6
Citywide Organizational Structure8
City Council and Executive Team9
Budget Message 10
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
Fund Summaries 106
Citywide Budgetary Fund Structure & Fund Summary 107
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 128
Fund 150 - Police Grants 131
Fund 155 - Asset Seizure 134
Fund 160 - SLEF 137
Fund 200 - Recreation 140
Fund 250 - Development Mitigation 144
Fund 260 - Major Equipment Purchase Fee 147
Fund 280 - LMD 150
Fund 320 - Measure M 154
Fund 340 - Development Services 157
Fund 350 - Innovation and Technology 161
Fund 420 - Gas Tax / Street Improvement 164
Fund 425 - Gas Tax / Street Improvement SB1 168
Fund 430 - RTIF 171
Fund 440 - Measure K 174
Fund 460 - TDA Local Transporation 177
Fund 500 - Parks Acquisition 181
Fund 510 - Neighborhood Park In Lieu Fees 184
Fund 530 - Fire Facilities Fees 187
Fund 540 - Government Facilities Fees 190
Fund 550 - CFD 193
Fund 580 - PFIP Drainage 196
Fund 590 - PFIP Transportation 199
Fund 610 - Federal Transit Management 202
Fund 620 - Golf Course 206
Fund 630 - PFIP Sewer 210
Fund 640 - Sewer O&M 213
Fund 650 - Sewer Improvement 217
Fund 660 - Solid Waste 220
Fund 670 - Solid Waste Cost Recovery 224
Fund 680 - Water O&M 227
Fund 690 - Water Improvement 232
Fund 700 - PFIP Water 235
Fund 810 - Engineering 239
Fund 820 - Vehicles 243
Fund 830 - Information Technology 247
Fund 840 - Equipment 251
Fund 860 - Self Insurance / Risk Management 254
Fund 900 - CFD Bond 258
5-Year Forecasts for Major Funds 261
Fund 320 Public Safety Sales Tax - 5-Year Forecast 262
Fund 420 Gas Tax/Street Improv. - 5-Year Forecast 263
Fund 425 Gas Tax/Street SB1 - 5-Year Forecast 264
Debt Services & Inter-Fund Transfers 265
Debt Service 266
Inter-Fund Transfers 276
Capital Improvement Plan 277
One Year Plan 278
Multi-Year Plan 281
Project Types 284
Projects by Department 286
City Clerk 294
City Manager 298
Community Development 306
Engineering 324
Fire Department 510
Information Technology 548
Information Technology 584
Police Department 587
Public Works 647
Recreation & Community Services 960
Transit 971
Supplemental Information 985
Position Control Listing 986
Glossary 992
Resolutions 1001
Award 1002
Preface
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.
"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.

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:

Includes the City Manager’s overview of the fiscal condition and key budget highlights, along with the City’s history, demographics, fiscal policies, and the budget development timeline.

Provides a citywide overview of revenues and expenditures by department, includes an interactive “Where Your Tax Dollars Go” graphic, and highlights the City’s strategic plan and recent personnel changes.

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

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

Presents financial projections for some funds, helping guide long-term planning and ensuring ongoing fiscal sustainability.

Details the City’s debt obligations and fund transfers.

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

Provides a detailed list of ongoing and planned projects organized by each department.

Contains additional materials to support understanding of the budget process, including a position control listing and glossary of terms.

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

City Manager, City Attorney, Legislative Services/City Clerk, Human Resources, Finance, and Information Technology
Police and Fire
Recreation & Community Services
Development Services, Public Works, and Engineering
Table of Contents Preface
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 6 Table of Contents Preface

Table of Contents Citywide Organizational Structure
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 8 City Council
Executive Team
Budget Prepared by:

Table of Contents City Council and Executive Team

Budget Message
Toni Lundgren, City Manager
June 17, 2025
Honorable Mayor, Members of the City Council, and Residents of Manteca:

I am pleased to present the 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 Fiscal Year 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.

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.

Table of Contents Budget Message
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 10 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 to the City’s wastewater treatment facilities.

Additionally, $7.3 million has been 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.

The Fiscal Year 2025-26 budget projected a $1.4 million surplus, with revenues of $312.6 million and expenses totaling $311.2 million. The focus was on maintaining essential services, supporting key initiatives, and ensuring the City’s financial health. The adopted budget reflects adjustments, resulting in a slightly lower surplus of $1 million, with revenues of $311.9 million and expenses of $310.9 million. These changes continue to uphold the City’s priorities while maintaining fiscal stability.

Department/Fund Relationship
The City’s budget is structured by fund type and department to promote transparency, fiscal accountability, and alignment with service delivery goals. Each department—such as Police, Fire, Public Works, and Parks & Recreation—may receive funding from multiple fund types depending on the nature of its services and the revenue sources available. —including the General Fund, Enterprise Funds (e.g., Water and Sewer), and Capital Project Funds—serve as the primary funding sources for core departmental operations and capital improvements. , such as special revenue and internal service funds, provide additional support for specific programs, regulatory requirements, or internal City services.

Table of Contents Budget Message

The following table illustrates how departmental functions are funded across both major and nonmajor fund types, providing an aggregated view of how City resources are allocated to support public services.

City Attorney - 175,000 1,522,675 11,000 -
City Clerk - - 1,184,604 - -
City Manager - - 5,232,150 - -
Development Services - - 300,000 - -
Engineering 700,445 1,538,496 326,978 - -
Finance 48,000 2,024,556 3,288,654 - 2,000
Fire Department 4,339,000 - 14,037,341 - -
Human Resources - - 1,922,914 17,798,287 -
Information Technology - 134,418 - 7,382,270 40,000
Non Departmental 48,784,827 13,533,180 90,834,232 15,206,200 14,231,146 Police Department - 39,719 30,851,687 - -
Public Works 49,093,943 169,130,797 10,792,524 5,995,085 - Recreation 6,338 - 801,236 210,000 -
175,000 1,883,675
- 1,184,604
1,084,110 6,316,260
18,402,245 18,702,245
9,275,811 11,841,730
223,033 5,586,243
9,109,112 27,485,453
- 19,721,201
- 7,556,688
42,957,983 225,547,568
7,865,574 38,756,980
18,682,486 253,694,835
3,549,620 4,567,194
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.

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 Table of Contents Budget Message
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 12 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.

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 projected 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.

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
The Fiscal Year 2025–26 General Fund expenditure budget is $80.6 million, an increase of $186,988 (0.02%) from the Fiscal Year 2024– 25 amended budget. The increase is mainly attributed to new personnel and the continuation of a Class & Compensation Study from the previous fiscal year.

Personnel 41,466,035 41,292,174 44,148,400 47,050,537 48,609,328 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 Table of Contents Budget Message

Transfers Out 1,272,327 1,581,870 2,521,766 1,281,500 2,473,933 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.

The City’s Revenue Budget for All Other Funds is $231.9 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 160,545,470 147,323,717 192,630,365 205,913,454 221,427,196 Transfers In 4,362,318 5,237,542 256,380 2,876,798 10,425,101 The City’s Expense Budget for All Other Funds is $230.3 million for Fiscal Year 2025-26, which is $91 million less (28%) than the Fiscal Year 2024-25 Amended Budget of $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.

Personnel 40,067,271 41,598,698 37,347,901 46,727,671 48,689,133 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) - -
The audit for Fiscal Year 2023-24 has been completed, returning the City to a regular audit cycle. Fund balances for Fiscal Year 2025-26 were projected using audited data from Fiscal Year 2022-23 and best estimates for Fiscal Year 2024-25, with fund summaries including commentary to provide additional context.

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.

Table of Contents Budget Message
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 14 The Fiscal Year 2025-26 budget includes scheduled pay increases outlined in current labor agreements, with one employee group still in active negotiations. Several contracts also contain re-opener clauses that allow for wage discussions if sales tax revenue increases by 5% or more during the fiscal year. To support operational needs—particularly in public safety, fleet maintenance, and parks—the budget adds eight (8) new full-time positions and includes three (3) position reclassifications to better align staffing with current responsibilities.

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.

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 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.

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 Drive (between Union Road and Airport Way), 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.

Table of Contents Budget Message

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
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.

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.

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. : a 500-room resort with an indoor water park drawing over 638,000 annual visitors.
: Replica Major League Baseball fields, indoor pavilion, restaurant – 760,000 visitors annually.
: Features themed environments, archery range, and tribute displays. : Celebrates Manteca’s nickname as the “Pumpkin Capital of the World,” drawing 20,000+ each October.
: Regional event attracting 40,000+ attendees.
: 32 murals downtown celebrating local culture and history. : Historic landmark from 1872.
: Public 18-hole course with a country club feel.
& : Add cultural and social vibrancy to downtown.

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
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 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 Table of Contents Demographics
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 18 Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates Table of Contents Demographics

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.
* Data Source: American Community Survey 5-year estimates Family Households Married Couples
Singles Senior Living Alone
Table of Contents Demographics
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 20 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. * Data Source: American Community Survey 5-year estimates Table of Contents Demographics

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

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.

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.

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.

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: , which are flexible and support essential services like public safety, and , 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, unless specifically authority to increase appropriations has been delegated by Council. Council action is also needed for interfund 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.

The City Manager has broad authority to manage and amend the Adopted Budget, within parameters set by the City Council. Key areas include:

Expenditures must not exceed appropriations at the fund level.

Table of Contents Budget and Fiscal Policy

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

Authorization to adjust appropriations and staffing per Council direction during budget adoption.

Authorized to transfer appropriations and revenues within the same fund and between “like funds” (e.g., funds combined for financial reporting in Solid Waste, Sewer, and Water enterprise funds). Includes transferring funds between Council-approved Capital Improvement Projects and among Capital Outlay projects within the same fund without further City Council approval.
: Authorized to amend budgets for Asset Seizure, Mutual Aid, Planning/Building Divisions, Risk Management, and grant-related funds as needed during the year. : Authorized to adjust grant-related funds (e.g., TDA, LTF, SLESF, Measure K) to match actual grant awards and amend budgets to return unspent grants if required. : Authorized to adjust budgets due to legal settlements, judgments, fines, or interest earnings. Authorized to amend ARPA-funded budgets (including increasing or decreasing appropriations) until all funds are spent and recorded. : Authorized to correct inconsistencies in the adopted budget and adjust inter-fund loan repayments based on available funds.

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

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

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

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

2. Any remaining appropriations can be carried forward.

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

4. Any unspent funds can be re-appropriated in future years.

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

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.

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 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.

Table of Contents Budget and Fiscal Policy
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 24 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.

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

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

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.

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.

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.

Capital Improvement projects must be approved by the City Council. City Manager is authorized to close out completed projects and reopen previously closed projects as needed.

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

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

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

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

Acquisition of property needed for projects.

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

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

Managing construction contracts.

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

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

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

The City’s annual CIP funding for study, design, acquisition, and construction is based on projects approved by the Council through the budget adoption process. 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:

Eliminate the project
Table of Contents Budget and Fiscal Policy

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
Approve additional appropriations from the fund balance 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.

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.

The City aims to maintain a diversified and stable revenue base to protect against short-term fluctuations in any single revenue source.

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

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

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.

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.

General revenues fund community-wide services; user fees target specific beneficiaries.

Fees are charged to those driving costs, even if the broader community benefits.

Table of Contents Budget and Fiscal Policy
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 26 Full cost recovery ensures service demand matches genuine need but may limit access for low-income groups, especially for targeted services.

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

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.

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).

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.

Public safety emergency responses (police, fire).

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

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.

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.

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.

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.

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.

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

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.

The City will assess whether to use or for capital improvements based on the following criteria:

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 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
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 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.

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

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.

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.

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

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

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.

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.

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

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.

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.

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.

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.

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.

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.

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

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

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

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

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
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.

Refinancing these bonds follows the Health and Safety Code Section 34177.5.

Secured by enterprise or special fund revenues.

Backed by assessments or special taxes (e.g., Mello-Roos).

Typically involve lease arrangements backed by City
payments.

Require voter approval and are secured by property tax overrides.

Issued by successor or other special-purpose entities.

The City serves only as issuer; repayment is the applicant’s responsibility.

The City may explore other debt instruments as needed.

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

Defined under capital and land-based financing policies.

Listed under "Types of Debt That May Be Issued."
Covered in capital financing and debt capacity sections.

Referenced in budget transmittals.

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

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.

The City aims to earn a reasonable return while prioritizing:

1. Safety

2. Liquidity

3. Yield
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.

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

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.

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.

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

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

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

The City will maintain a formal Investment Policy outlining strategies, practices, and procedures for managing its investment portfolio. : Funding will be fully allocated for authorized regular positions only. Programs are limited to the staffing approved in the budget.
: 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. :

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
must evaluate:

Purpose and duration of the work
Total staffing and material costs
Related revenue or cost savings
: Ceilings will apply to total staffing and contract service expenditures. : 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
: 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.
: 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

: 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. follow City purchasing policies and the Contracting for Services Policy. :

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. : When evaluating new staffing, departments must weigh:

Duration of staffing needs
Cost comparisons
Staff capabilities
Training costs for new hires
: The City supports using private sector providers to enhance cost-efficiency and productivity in delivering municipal services.
: When comparing private contracts to in-house service delivery, the City will consider all direct, indirect, and contract administration costs.
: 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.

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 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.
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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 34 Executive Summary
The City’s Fiscal Year 2025-26 Budget, totaling approximately $311.9 million in revenues and $310.9 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
Table of Contents Executive Summary

Where Your Tax Dollar Goes
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
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 eight (8) new positions and three (3) reclassifications 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 reclassifications reflect expanded responsibilities and ensure 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 provide 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
Table of Contents City Attorney's Office
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 40 Department Position 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
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.

Table of Contents City Attorney's Office
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 42 Expenditures by Category
Operations Personnel
Operations 39.90%
Personnel 60.10%
$649,667 - - - $1,132,175
$176,727 - - - $751,500
Table of Contents City Attorney's Office

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
Table of Contents Legislative Services/City Clerk
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 44 Department Position Listing
Administrative Assistant III 1 1 0
Assistant City Clerk 1 1 0
Director of Legislative Services 1 1 0
Department Functions
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) conducting special elections.

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 the preservation of official records, and the destruction of obsolete records.

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.

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.

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.

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

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
Operations Personnel
Table of Contents Legislative Services/City Clerk
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 46 Operations 25.27%
Personnel 74.73%
$779,199 - - - $885,220
$322,833 - - $1,000 $299,384
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
Table of Contents City Manager's Office
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 48 Department Position Listing
Assistant City Manager 1 1 0
City Manager 1 1 0
Deputy City Manager 1 1 0
Executive Assistant to City Manager 1 1 0
Housing & Homeless Service Manager 1 1 0
Management Analyst 1 1 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
Capital Operations Personnel
Operations 68.10%
Personnel 31.90%
Table of Contents City Manager's Office
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 50 $1,391,188 - - $3,600 $1,813,319
$506,828 - - $771,080 $3,870,886
$557,702 - - $18,996,589 -
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
Table of Contents Development Services
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 52 Department Position Listing
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
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 dwellings) 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
Capital Debt Service Operations
Personnel
Capital 1.74%
Operations 60.60%
Personnel 37.66%
$3,426,444 - $1,691 - $4,100,560
$1,771,896 $46,554 $4,156 - $6,599,185
$97,784 - - $94,801 $190,000
- $12,420 $12,424 - -
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
Administrative Assistant III 1 1 0
Assistant Engineer 6 6 0
Associate Civil Engineer 0 1 1
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
Table of Contents Engineering

Department Functions
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.

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.

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.

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 the 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
Capital Operations Personnel
Capital 4.42%
Operations 20.28%
Personnel 75.30%
Table of Contents Engineering

$2,474,575 - $390 $36,000 $4,973,188
$563,102 - - $911,519 $1,339,584
- - - $3,984,908 $292,003
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
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
Table of Contents Finance
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 62 Department Functions
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.

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; produces and files year-end reports and maintains vendor relationships. Coordinates and prepares daily deposits, cash reconciliations, and reports.

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 includes 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.

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 Citywide 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
Capital Debt Service Operations
Personnel
Capital 0.18%
Operations 37.30%
Personnel 62.52%
$2,652,841 - - - $3,492,353
$1,129,393 -$23,500 -$2,449 $45,000 $2,083,890
- - - - $10,000
- $23,500 $31,500 - -
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
Table of Contents Fire Department

Department Position Listing
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
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
Capital Operations Personnel
Capital 26.10%
Operations 10.06%
Personnel 63.84%
Table of Contents Fire Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 70 $15,523,591 - - - $16,495,776
$1,506,627 - - - $2,599,677
$2,132,738 - $94,663 $5,247,231 $6,743,000
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 providing 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
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
Table of Contents Human Resources

Department Functions
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.

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

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.

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.

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.

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.

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.

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.

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

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
Capital Operations Personnel
Table of Contents Human Resources

Capital 0.09%
Operations 83.90%
Personnel 16.01%
$983,517 - $86,649 $2,500 $1,720,748
$4,283,342 - -$223,873 $3,600 $9,017,445
- - - - $10,000
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.

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
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
Table of Contents Information Technology
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 78 Department Functions
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.

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
Capital Debt Service Operations
Personnel
Capital 6.29%
Operations 63.00%
Personnel 30.72%
$1,522,347 - $607,470 - $2,321,246
$2,530,229 -$37,498 -$38,896 - $4,760,442
$48,499 - - $250,000 $475,000
Table of Contents Information Technology
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 80 - $27,756 $32,753 - -
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
Table of Contents Police Department

Department Position Listing
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
Table of Contents Police Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 84 Department Functions
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.

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.

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.

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.

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
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
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
Capital Debt Service Operations
Personnel
Capital 6.33%
Operations 14.21%
Personnel 79.46%
$24,085,478 - - $393,520 $28,849,353
$2,346,437 -$54,087 $1,064,686 $351,101 $5,159,900
$694,235 - - $1,773,201 $2,298,927
- $54,086 $104,952 - -
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.

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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 88 Organizational Structure
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Department Position Listing
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 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
Administrative Assistant III 1 1 0
Environmental Compliance Inspect 1 1 0
Instrument Tech Electrician 2 2 0
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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
Lead Wastewater Plant Operator 0 1 1
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 7 -1
Water Resources Coordinator 1 1 0
Water Resources Regulation Manager 1 1 0
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
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
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
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Water Distribution Operator III 8 7 -1
Water Distribution Supervisor 1 1 0
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
Administrative Analyst 1 1 0
Public Works Manager Transit 1 1 0
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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.

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.

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.

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.

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.

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

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.

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.

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.

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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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
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 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. 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 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).

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.

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.

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.

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.

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
Capital Debt Service Operations
Personnel Transfers
Capital 8.06%
Debt Service 5.68%
Operations 60.33%
Personnel 25.94%
$22,296,706 - -$940,484 $22,812 $29,655,980
$34,730,476 $25,069 $5,486,030 $12,180,377 $68,980,311
$1,303,985 - - $6,643,308 $9,216,277
$3,013,584 - $301,250 $1,262,874 $6,492,091
- - -$558,317 - -
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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.

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Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 100 Organizational Structure
Department Position Listing
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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Department Functions
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.

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.

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.

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
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 the first "Safe & Secure" senior seminar in partnership with Cherie Sintes-Glover.

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.

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.

Major Events & Additions:

Doxey Park Cricket Pitch Ribbon Cutting.

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

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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.

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
Capital Operations Personnel
Capital 7.50%
Operations 38.64%
Personnel 53.86%
$2,030,399 - -$46,358 $960 $1,508,608
$2,178,219 - $9,164 $12,000 $1,082,232
$669,680 - - $477,981 $210,000
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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
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 106 Citywide Budgetary Fund Structure & Fund
Summary
The City of Manteca’s budget is organized into multiple funds, each serving a specific purpose to ensure transparent and effective management of public resources. These funds are grouped into three main categories:

The General Fund is the primary operating fund for the City. It finances essential services such as public safety, parks and recreation, community development, and administrative functions. Revenues in this fund mainly come from taxes, fees, and service charges.

These funds are designated for specific purposes, often restricted by law or agreement. Examples include funds for transportation projects, community development grants, and capital improvement projects. They ensure that resources are used for their intended programs and infrastructure investments.

Enterprise funds operate city-owned utilities or services, such as water, sewer, and solid waste management, where revenues are generated from user fees. Internal Service Funds support city departments by managing shared services like fleet maintenance and information technology.

Each fund is budgeted separately, allowing for clear tracking of revenues, expenditures, and financial position. This structure supports sound financial management, accountability, and compliance with regulatory requirements.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $100M
$200M
$300M
$400M
Table of Contents Citywide Budgetary Fund Structure & Fund Summary

$93,318,684
$8,481,000
$31,438,513
$138,508,268
$1,690,800
- $3,362,500
$25,170,013
$9,973,933
$34,631,463
$26,878,270
$29,635,362
$9,973,933
$7,912,760
-
$8,041,437
$471,655
$6,038,656
- $14,217,257
$26,527,434
$489,850
$16,794,137
$43,779,500
-
$61,932,700
$661,000
$451,052
$4,331,418
$8,891,239
$465,503
$603,395
- $5,392,041
$2,650,000
-
Table of Contents Citywide Budgetary Fund Structure & Fund Summary Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 108 Charges for Services Fines & Forefeitures Intergovernmental Investment Earnings Licenses & Permits Other Revenues
Tax & Franchise Revenues Transfers
Charges for Services 44.40%
Fines & Forefeitures 0.54%
Intergovernmental 10.08%
Investment Earnings 1.08%
Licenses & Permits 2.72%
Other Revenues 8.07%
Tax & Franchise Revenues 29.92%
Transfers 3.20%
Table of Contents Citywide Budgetary Fund Structure & Fund Summary

$93,318,684
$8,481,000
$31,438,513
$138,508,268
$1,690,800
- $3,362,500
$25,170,013
$9,973,933
Capital Debt Service Operations
Personnel Transfers
Capital 21.57%
Debt Service 4.28%
Operations 39.68%
Personnel 31.27%
Transfers 3.21%
Table of Contents Citywide Budgetary Fund Structure & Fund Summary Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 110 $97,167,558
$123,299,315
$67,024,455
$13,304,801
$9,973,933
Table of Contents Citywide Budgetary Fund Structure & 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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $20M
$40M
$60M
$80M
$100M
$50,818,017 - - - $64,160,000
$960,888 - - - $2,481,000
$1,073,083 - - $31,600 $645,000
$9,481,564 - - - $8,996,882
$468,601 - - - $1,690,800
-$678,277 - -$104,545 - $1,600,000
$462,104 - $446,372 - $968,900
- - - $24,640 -
$15,949,966 - $1,691 $10,524 $17,674,564
$2,843,535 -$77,586 $309,920 $194,803 $5,798,579
Table of Contents Fund 100 - General Fund
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 112 $1,286,481 - - $82,600 $3,273,817
$1,272,327 - - - $2,473,933
- $77,586 $136,452 - -
$1,235,405 - - - $1,523,191
$96,513 - - - $185,265
$851,068 - - $46,821 $1,066,650
$1,728,000 - - - $3,483,436
$9,626,405 - - $4,915 $12,450,027
$54,605 - - - $255,000
$1,039,645 - $66,075 $1,142,851 $346,927
$557,664 - - $2,061,000 $164,000
$25,516,069 - - - $30,909,764
$90,421 - - - $300,000
$15,973 - - $432,487 -
$144,014 - - - $486,360
$62,634 - - - $96,400
$23,384 - - - $39,500
- - - - $25,000
Table of Contents Fund 100 - General Fund

Animal Licenses 0.16%
Business Licenses 1.56%
Charges for Services 11.17%
Fines & Forefeitures 2.10%
Franchise Fees 3.25%
Interest 1.99%
Misc. Receipts 0.04%
Misc. Reimbursement 0.31%
Other 1.86%
Other Taxes 2.78%
Property Tax 39.11%
Rebates 0.00%
Rental of Property 0.85%
Sales Tax 24.71%
State/County Grants 0.31%
Transient Occupancy Tax 9.81%
$528,004 - - $31,600 -
$263,185 - - - $250,000
$626 - - - $900
$7,120 - - - $32,000
$105,423 - - - $250,000
$250,719 - - - $684,000
$97,262 - - - -
$21,443,545 - - - $31,500,000
$18,299,132 - - - $19,900,000
$1,986,090 - - - $2,620,000
$6,764,211 - - - $7,900,000
$2,325,039 - - - $2,240,000
$743,249 - - - $1,255,000
$125,532 - - - $126,000
$374,954 - - - $1,497,000
$9,481,564 - - - $8,996,882
$468,601 - - - $1,690,800
$178,949 - - - $1,600,000
Table of Contents Fund 100 - General Fund
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 114 -$836,165 - -$104,545 - -
-$21,060 - - - -
- - $446,372 - -
- - - $24,640 -
City Attorney 1.89%
City Clerk 1.47%
City Manager 6.38%
Community Development 0.37%
Engineering 0.41%
Finance 4.08%
Fire Department 16.94%
Human Resources 2.39%
Non Departmental 16.89%
Police Department 35.26%
Public Works 12.99%
Recreation & Community Services 0.93%
$1,101,448 - - $1,000 $1,184,604
$1,926,677 - - $528,699 $5,142,150
$826,205 - - - $1,522,675
$1,168,835 - - $3,600 $1,922,914
$21,425,451 - $417,321 $326,084 $28,402,887
$12,087,275 - $66,075 $813,745 $13,646,341
$2,022,645 - - $2,960 $746,236
$2,966,485 - $29,051 - $3,288,654
$90,146 - $1,691 - $300,000
$7,248,942 - - $1,037,913 $10,460,624
$4,423 - - - $326,978
$11,525,577 - - $1,262,000 $13,608,350
Table of Contents Fund 100 - General Fund

Capital 0.63%
Operations 35.95%
Personnel 60.34%
Transfers 3.07%
$41,466,035 - $1,691 $10,524 $48,609,328
$18,058,439 -$77,586 $309,920 $675,550 $28,958,225
$1,597,308 - $66,075 $3,289,927 $510,927
- $77,586 $136,452 - -
$1,272,327 - - - $2,473,933
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
Five new full-time positions (Community Service Officer, two Patrol Officers and two Deputy Fire Chiefs) and one position reclassification are included.

Removing one full-time position (Assistant Fire Chief).

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.

Revenue Budgeted Expenses Budgeted
2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
$15M
- - - - $12,000,000
- - - - $2,500,000
- - - - $5,702,000
- - - - $2,000,000
Table of Contents Fund 105 - Measure Q
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 118 Sales Tax
Sales Tax 100.00%
- - - - $12,000,000
Capital Transfers
Table of Contents Fund 105 - Measure Q

Capital 75.50%
Transfers 24.50%
- - - - $7,702,000
- - - - $2,500,000
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.

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.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
0 $2M
$4M
$6M
$8M
$3,096,436 - - $5,741,030 -
-$105,897 - - - -
- - - $52,643 -
- - $703,050 $491,861 -
- - - $660,387 -
$20,746 - - - -
$334,791 - - $2,384,444 -
$52,644 - - $3,370,253 -
$1,900,400 - - - -
$99,184 - - - -
$714,471 - - - -
Table of Contents Fund 110 - COVID Relief

Federal Grants Interest Market Value Change
Unallocated Investment Expense
$3,096,436 - - $5,741,030 -
$37,202 - - - -
-$138,720 - - - -
-$4,378 - - - -
- - - $52,643 -
Capital Operations Personnel
Table of Contents Fund 110 - COVID Relief
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 122 $1,900,400 - - - -
$834,402 - $703,050 $289,361 -
$387,435 - - $5,957,197 -
- - - $660,387 -
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.

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.

Revenue Actual Revenue Budgeted Expenses Actual
Expenditures Over Budget Expenses Budgeted
2022 2023 2024 2025 2026
0 $100K
$200K
$300K
$400K
$166,188 - - - -
$73,271 - - - -
$79,734 - - - -
$3,091 - - - -
$240,666 - - - -
Table of Contents Fund 120 - Fire Grants
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 124 Federal Grants Transfers
$166,188 - - - -
$73,271 - - - -
Operations Personnel
$320,399 - - - -
$3,091 - - - -
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.

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. - - - $3,000,000 -
- - - $167,944 -
- - - $18,757,468 -
Table of Contents Fund 126 - Navigation Center
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 126 - - - $3,000,000 -
- - - $18,925,412 -
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

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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $250K
$500K
$750K
$1,000K
$737,234 - - - $426,003
$8,965 - - - -
$2,482 - - $15,829 -
$500,151 - - $71,177 -
$26,408 - - $179,706 $426,003
Table of Contents Fund 140 - CDGB
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 128 Federal Grants Transfers
Federal Grants 100.00%
$737,234 - - - $426,003
$8,965 - - - -
Table of Contents Fund 140 - CDGB

Capital Operations
Operations 100.00%
$28,890 - - $195,535 $426,003
$500,151 - - $71,177 -
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.

Table of Contents Fund 140 - CDGB
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 130 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.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
0 $100K
$200K
$300K
$400K
$500K
$118,665 - $384,720 $1,330,922 -
$5,000 - -$5,044 - -
$7,478 - - - -
$138,615 - - $89,938 -
$375 - - - -
$500 - - $14,109 -
- - - $374,884 -
$106,201 - - $393,520 $177,661
- - - - $27,368
Table of Contents Fund 150 - Police Grants

Federal Grants State/County Grants Transfers
$5,663 - $131,420 $842,316 -
$118,003 - $248,256 $488,606 -
$7,478 - - - -
Operations Personnel
Table of Contents Fund 150 - Police Grants
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 132 Personnel 100.00%
$106,201 - - $393,520 $205,029
$139,490 - - $104,047 -
- - - $374,884 -
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 two new patrol officers and will also help cover the cost of three proposed officers in Fiscal Year 2025-26. Unspent grant funds will roll forward.

Table of Contents Fund 150 - Police Grants

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).

Revenue Actual Revenue Budgeted Expenses Actual
Expenditures Over Budget Expenses Budgeted
2022 2023 2024 2025 2026
0 $50K
$100K
$150K
$200K
$250K
$300K
$106,280 - - $20,360 -
-$5,965 - - - -
- - $49,267 $59,053 -
$26,306 - - $22,600 -
$5,531 - - $7,600 -
$224,147 - - - -
$4,655 - - - -
Table of Contents Fund 155 - Asset Seizure
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 134 Charges for Services Interest Market Value Change
Unallocated Investment Expense
$106,280 - - $20,360 -
$1,733 - - - -
-$7,495 - - - -
-$204 - - - -
Capital Operations
$36,492 - $49,267 $89,253 -
$224,147 - - - -
Table of Contents Fund 155 - Asset Seizure

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
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 136 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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $100K
$200K
$300K
$400K
$210,265 - - - -
-$6,138 - - - -
- - - $30,905 -
- - - $31,091 -
$318,862 - - $204,952 -
- - - $82,775 -
Table of Contents Fund 160 - SLEF

Interest Market Value Change State/County Grants
Unallocated Investment Expense
$210,265 - - - -
$1,863 - - - -
-$7,782 - - - -
-$219 - - - -
Capital
- - - $144,771 -
$318,862 - - $204,952 -
Table of Contents Fund 160 - SLEF
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 138 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

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.

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
$1,136,680 - - - $565,330
- - $18,162 - -
- - $2,864 - -
$710,000 - - - $1,096,024
$298,226 - - - $209,016
$13,730 - - - $27,500
$20,483 - - $10,000 $193,849
$254 - - - $400
$2,505 - - - $5,250
$750 - - - $7,000
$35,000 - - - $108,546
$125,852 - $678 - $105,183
Table of Contents Fund 200 - Recreation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 140 Charges for Services Interest Misc. Reimbursement
Transfers Unallocated Investment Expense
Charges for Services 34.03%
Transfers 65.97%
- - $2,864 - -
$1,136,680 - - - $565,330
- - $18,450 - -
$158,854 - - - $234,850
- - - $11,265 -
$1,080 - - $6,691 -
$971,897 - - - $971,672
Table of Contents Fund 200 - Recreation

- - -$288 - -
$710,000 - - - $1,096,024
Capital Operations Personnel
Operations 36.63%
Personnel 63.37%
$1,270,123 - - - $1,180,688
$357,428 - $678 $10,000 $682,578
$1,080 - - $17,956 -
Table of Contents Fund 200 - Recreation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 142 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

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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$250K
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,173,042 - - - $510,000
-$154,603 - -$22,527 - $200,000
- - - $1,827 -
$309 - - $163,779 -
Table of Contents Fund 250 - Development Mitigation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 144 Charges for Services Interest Market Value Change
Unallocated Investment Expense
Charges for Services 71.83%
Interest 28.17%
$1,173,042 - - - $510,000
$48,401 - - - $200,000
-$197,307 - -$22,527 - -
-$5,696 - - - -
Table of Contents Fund 250 - Development Mitigation

Capital
$309 - - $165,606 -
Commentary
Revenues are collected as part of negotiated development agreements. Expenditures will occur upon approved projects.

Table of Contents Fund 250 - Development Mitigation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 146 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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$200K
0 $200K
$400K
$600K
$800K
$348,449 - - - $350,000
-$17,567 - -$768 - $10,000
$551,772 - - $867,163 -
Table of Contents Fund 260 - Major Equipment Purchase Fee

Charges for Services Interest Market Value Change
Unallocated Investment Expense
Charges for Services 97.22%
Interest 2.78%
$348,449 - - - $350,000
$5,716 - - - $10,000
-$22,610 - - - -
-$673 - -$768 - -
Table of Contents Fund 260 - Major Equipment Purchase Fee Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 148 Capital
$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.

Table of Contents Fund 260 - Major Equipment Purchase Fee

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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$500K
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$1,335,893 - - - $1,631,963
-$26,101 - -$1,724 - $10,000
$70 - - - -
$22,900 - - - -
$57,181 - - - -
$77,821 - - $46 $1,631,963
$161,538 - $8,486 - -
$58,499 - - - -
$875,229 - - $130 $117,000
$3,248 - - $45,164 $155,000
$21,245 - - - -
- - - - $68,640
Table of Contents Fund 280 - LMD
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 150 Charges for Services Interest Market Value Change
Rental of Property Transfers Unallocated Investment Expense Charges for Services 99.39%
Interest 0.61%
Table of Contents Fund 280 - LMD

$70 - - - -
$1,335,893 - - - $1,631,963
$8,837 - - - $10,000
-$33,898 - - - -
-$1,040 - -$1,724 - -
$22,900 - - - -
Capital Operations Personnel
Capital 7.86%
Operations 88.66%
Personnel 3.48%
- - - - $68,640
$1,251,513 - $8,486 $176 $1,748,963
$3,248 - - $45,164 $155,000
Table of Contents Fund 280 - LMD
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 152 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

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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenditures Over Budget Expenses Budgeted 2022 2023 2024 2025 2026
-$3M
0 $3M
$5M
$8M
$10M
$13M
$10,139,352 - - - $10,000,000
-$65,464 - -$8,487 - $50,000
$3,448,572 - - - $3,880,869
$16,793 - - - $359,977
$170,000 - - - $240,144
- - - $162,262 -
$6,047,933 - - - $6,900,004
Table of Contents Fund 320 - Measure M
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 154 Interest Market Value Change Sales Tax
Unallocated Investment Expense
Interest 0.50%
Sales Tax 99.50%
$10,139,352 - - - $10,000,000
$20,155 - - - $50,000
-$83,247 - -$8,487 - -
-$2,372 - - - -
Table of Contents Fund 320 - Measure M

Operations Personnel
Operations 5.27%
Personnel 94.73%
$9,496,505 - - - $10,780,873
$186,793 - - - $600,121
- - - $162,262 -
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.

Table of Contents Fund 320 - Measure M
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 156 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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$3M
0 $3M
$5M
$8M
$10M
$13M
$4,647,235 - - - $6,000,000
$40,327 - - - -
$4,419,768 - $13,251 - $1,812,500
-$236,155 - -$37,836 - $150,000
$82,205 $58,974 - - -
$1,371,232 - - - $1,420,343
$1,122,421 $46,554 -$12,424 $1,356,869 $5,378,573
$56,032 - - - $530,959
- - - $270 -
- $12,420 $12,424 - -
$32,256 - - - $50,026
$4,715 - - - $85,020
Table of Contents Fund 340 - Development Services

Charges for Services Interest Market Value Change
Misc. Reimbursement Other Other Revenue
Unallocated Investment Expense
Charges for Services 22.76%
Interest 1.88%
Other 75.35%
$3,450 - - - $1,000
$93,000 - - - $212,639
$560,555 - $16,580 - $853,850
$58,725 - - - $40,000
$1,965,066 - - - $2,680,217
- - - - $175,000
- - - - $335,000
$22,500 - - - $35,000
- - - - $25,033
Table of Contents Fund 340 - Development Services
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 158 $82,205 - - - -
$4,687,562 - - - $6,000,000
$4,419,768 - $13,251 - $1,812,500
$74,502 - - - $150,000
-$301,889 - -$37,836 - -
-$8,768 - - - -
- $58,974 - - -
Capital Debt Service Operations
Personnel
Capital 5.13%
Operations 59.97%
Personnel 34.90%
$3,336,298 - - - $4,125,593
Table of Contents Fund 340 - Development Services

$1,889,731 $46,554 $4,156 $45,000 $7,089,999
$63,924 - - $1,311,869 $607,068
- $12,420 $12,424 - -
- - - $270 -
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.

Table of Contents Fund 340 - Development Services
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 160 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.

Revenue Actual Revenue Surplus Revenue Budgeted Expenses Budgeted 2022 2023 2024 2025 2026
0 $25K
$50K
$75K
$100K
$125K
-$1,733 - $10,149 - -
$94,005 - - - $100,000
- - - $446 -
Table of Contents Fund 350 - Innovation and Technology

Interest Market Value Change Rental of Property
Unallocated Investment Expense
Rental of Property 100.00%
$94,005 - - - $100,000
$596 - $10,310 - -
-$2,259 - - - -
-$70 - -$161 - -
Table of Contents Fund 350 - Innovation and Technology
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 162 - - - $446 -
Commentary
Revenues account for maintenance of network and future "Smart City" technology initiatives. Expenses will occur when projects are approved.

Table of Contents Fund 350 - Innovation and Technology

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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
$5M
$6M
$3,793,047 - - - $2,557,248
-$105,018 - - - $50,000
$9,697 - $13,795 - -
- - - - $2,500,000
$567,979 - - - $691,704
$59,157 - - - $94,500
$110,527 - - - $426,296
- - - - $1,000
- - - - $1,200
$278,290 - - - $683,000
$34,000 - - - $103,912
$101,695 - - - $177,011
Table of Contents Fund 420 - Gas Tax / Street Improvement Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 164 Gas Tax Interest Market Value Change
Misc. Reimbursement Transfers In Unallocated Investment Expense Gas Tax 50.07%
Interest 0.98%
Transfers In 48.95%
$3,793,047 - - - $2,557,248
$66,276 - - $31,998 -
$1,374,886 - - $2,326 -
$702,066 - - - $1,204,029
$394,831 - - - $675,000
$17,081 - - - $27,000
- - - - $8,344
Table of Contents Fund 420 - Gas Tax / Street Improvement

$9,697 - $13,795 - -
$32,112 - - - $50,000
-$133,351 - - - -
-$3,779 - - - -
- - - - $2,500,000
Capital Operations Personnel
Operations 53.48%
Personnel 46.52%
$1,270,045 - - - $1,904,077
$995,582 - - - $2,188,919
$1,441,162 - - $34,324 -
Table of Contents Fund 420 - Gas Tax / Street Improvement Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 166 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

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.

Revenue Actual Revenue Budgeted Expenses Budgeted
2022 2023 2024 2025 2026
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
- - - - $2,385,370
- - $166,405 - $100,000
- - - - $2,500,000
Table of Contents Fund 425 - Gas Tax / Street Improvement SB1 Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 168 Gas Tax Interest Market Value Change
Unallocated Investment Expense
Gas Tax 95.98%
Interest 4.02%
- - - - $2,385,370
- - $183,034 - $100,000
- - -$13,772 - -
- - -$2,857 - -
Table of Contents Fund 425 - Gas Tax / Street Improvement SB1

Capital
Capital 100.00%
- - - - $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.

Table of Contents Fund 425 - Gas Tax / Street Improvement SB1 Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 170 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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $5M
$10M
$15M
$20M
$3,056,918 - - - $2,482,000
-$299,074 - -$49,179 - $20,000
- - $1,172,000 - -
$24,206 - - - -
$25,494 - - $509,481 $2,000,000
Table of Contents Fund 430 - RTIF

Charges for Services Interest Market Value Change
Settlements Unallocated Investment Expense
Charges for Services 99.20%
Interest 0.80%
- - $1,172,000 - -
$3,056,918 - - - $2,482,000
$92,521 - - - $20,000
-$380,706 - -$49,179 - -
-$10,889 - - - -
Table of Contents Fund 430 - RTIF
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 172 Capital Operations
Capital 100.00%
$24,206 - - - -
$25,494 - - $509,481 $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.

Table of Contents Fund 430 - RTIF

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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$3M
0 $3M
$5M
$8M
$10M
$3,980,201 - - $3,000,000 $5,294,176
-$138,533 - -$19,050 - -
$18,149 - - - $233,046
$317,941 - - - -
$6,000 - - - $16,577
$15,740 - - - $22,531
$471,748 - - $5,521,245 $3,900,000
$12,664 - - - $467,399
Table of Contents Fund 440 - Measure K
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 174 Interest Market Value Change Measure K
Unallocated Investment Expense
Measure K 100.00%
$3,980,201 - - $3,000,000 $5,294,176
$42,669 - - - -
-$176,180 - -$13,643 - -
-$5,022 - -$5,407 - -
Table of Contents Fund 440 - Measure K

Capital Operations Personnel
Capital 84.06%
Operations 0.84%
Personnel 15.10%
$30,812 - - - $700,445
$339,681 - - - $39,108
$471,748 - - $5,521,245 $3,900,000
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).

Table of Contents Fund 440 - Measure K
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 176 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.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
0 $2M
$4M
$6M
$8M
$735,806 - - - $6,246,029
-$53,081 - - - -
$25,151 - $30 $1,224 $108,300
$4,010 - - - -
$25,981 - - - $185,000
$456,310 - - - $872,100
$1,250 - - - -
$1,672,149 - - - $35,000
$3,000 - - - $7,843
$590,810 - - - $20,386
$752,443 - - $5,706,508 $65,000
Table of Contents Fund 460 - TDA Local Transporation

Interest Market Value Change State/County Grants
Unallocated Investment Expense
State/County Grants 100.00%
$15,815 - - - $286,279
- $25,069 - - -
- - - $11,000 $11,365
Table of Contents Fund 460 - TDA Local Transporation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 178 $735,806 - - - $6,246,029
$13,785 - - - -
-$65,243 - - - -
-$1,622 - - - -
Capital Operations Personnel
Capital 4.08%
Operations 70.40%
Personnel 25.51%
$40,965 - $30 $12,224 $405,944
$2,753,510 $25,069 - - $1,120,329
$752,443 - - $5,706,508 $65,000
Table of Contents Fund 460 - TDA Local Transporation

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
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 180 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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
$5M
$4,585,772 - - $1,300,000 $3,000,000
-$194,979 - $545,085 - -
$168,325 - - - $6,338
$97,615 - - - $65,000
- - - - $8,344
Table of Contents Fund 500 - Parks Acquisition

Charges for Services Interest Market Value Change
Unallocated Investment Expense
Charges for Services 100.00%
$4,585,772 - - $1,300,000 $3,000,000
$62,274 - $595,709 - -
-$249,923 - -$41,326 - -
-$7,329 - -$9,298 - -
Table of Contents Fund 500 - Parks Acquisition
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 182 Capital Operations Personnel
Capital 81.57%
Operations 7.95%
Personnel 10.47%
- - - - $8,344
$168,325 - - - $6,338
$97,615 - - - $65,000
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).

Table of Contents Fund 500 - Parks Acquisition

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.

Revenue Actual Revenue Budgeted Expenses Budgeted
2022 2023 2024 2025 2026
0 $100K
$200K
$300K
$400K
$500K
$600K
$700K
- - - - $600,000
- - $127,285 - -
- - - - $8,344
Table of Contents Fund 510 - Neighborhood Park In Lieu Fees Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 184 Charges for Services Interest Market Value Change
Unallocated Investment Expense
Charges for Services 100.00%
- - - - $600,000
- - $137,845 - -
- - -$8,408 - -
- - -$2,151 - -
Table of Contents Fund 510 - Neighborhood Park In Lieu Fees

Personnel
Personnel 100.00%
- - - - $8,344
Commentary
The small personnel allocation covers a portion of the new Financial Analyst position. Expenses will occur when projects are approved.

Table of Contents Fund 510 - Neighborhood Park In Lieu Fees Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 186 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.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
- - - - $1,256,000
- - $124,761 - -
- - $28,588 $1,596,672 $2,060,000
- - - - $1,023,000
- - - - $8,344
Table of Contents Fund 530 - Fire Facilities Fees

Charges for Services Interest Market Value Change
Unallocated Investment Expense
Charges for Services 100.00%
- - - - $1,256,000
- - $138,262 - -
- - -$11,343 - -
- - -$2,158 - -
Table of Contents Fund 530 - Fire Facilities Fees
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 188 Capital Personnel
Capital 99.73%
Personnel 0.27%
- - - - $8,344
- - $28,588 $1,596,672 $3,083,000
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).

Table of Contents Fund 530 - Fire Facilities Fees

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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$2M
0 $2M
$4M
$6M
$8M
$7,187,026 - - - $5,000,000
-$456,661 - -$82,573 - $100,000
$5,850 - - $5,120,360 -
$657,314 - - - -
- - - $751,840 -
- - - - $8,344
Table of Contents Fund 540 - Government Facilities Fees Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 190 Charges for Services Interest Market Value Change
Unallocated Investment Expense
Charges for Services 98.04%
Interest 1.96%
$7,187,026 - - - $5,000,000
$143,247 - - - $100,000
-$583,049 - -$82,573 - -
-$16,859 - - - -
Table of Contents Fund 540 - Government Facilities Fees

Capital Operations Personnel
Personnel 100.00%
- - - - $8,344
$5,850 - - $120,360 -
$657,314 - - $5,751,840 -
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.

Table of Contents Fund 540 - Government Facilities Fees Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 192 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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $1M
$2M
$3M
$4M
$1,372,127 - $180,472 $2,723,233 $3,203,511
-$36,471 - $100,160 - -
$260 - - - -
$22,900 - - - -
$64,113 - - $68,629 -
$92,878 - - $365,447 $3,203,511
$137,799 - - $333,135 -
$30,590 - - $328,053 -
$554,560 - - $1,030,820 $105,000
$3,248 - - $45,473 $155,000
$24,539 - - $464,100 -
- - - - $68,640
Table of Contents Fund 550 - CFD

Charges for Services Interest Market Value Change
Rental of Property Transfers Unallocated Investment Expense Charges for Services 100.00%
$260 - - - -
$1,372,127 - $180,472 $2,723,233 $3,203,511
$11,645 - $115,043 - -
-$46,746 - -$13,088 - -
-$1,370 - -$1,796 - -
$22,900 - - - -
Table of Contents Fund 550 - CFD
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 194 Capital Operations Personnel
Capital 4.39%
Operations 93.67%
Personnel 1.94%
- - - - $68,640
$879,940 - - $2,126,084 $3,308,511
$27,787 - - $509,573 $155,000
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.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
-$3M
0 $3M
$5M
$8M
$10M
$13M
$954,203 - - - $455,000
-$146,713 - -$19,830 - $40,000
$402,348 - - - $5,090,338
$70,990 - - - $28,473
- - $161,407 $84,600 $1,000,000
$1,073 - - - $1,400
- - - - $8,344
$83,025 - $86,616 - -
- - - - $150,000
Table of Contents Fund 580 - PFIP Drainage
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 196 Charges for Services Interest Market Value Change
Unallocated Investment Expense
Charges for Services 91.92%
Interest 8.08%
$954,203 - - - $455,000
$44,826 - - - $40,000
-$186,263 - -$19,830 - -
-$5,276 - - - -
Table of Contents Fund 580 - PFIP Drainage

Capital Debt Service Operations
Personnel
Capital 96.81%
Operations 3.06%
Personnel 0.13%
- - - - $8,344
$77,348 - - - $191,873
$397,064 - $161,407 $84,600 $6,078,338
$83,025 - $86,616 - -
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.

Table of Contents Fund 580 - PFIP Drainage
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 198 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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$3M
0 $3M
$5M
$8M
$10M
$13M
$9,942,152 - - - $8,500,000
-$376,695 - -$74,085 - $210,000
$200,000 - - - -
$6,935 - - $39,466 $70,736
$76,990 - - - $62,917
$2,750,000 - - $7,737,186 $4,900,000
- - - - $8,344
- - - - $1,500,000
Table of Contents Fund 590 - PFIP Transportation

Charges for Services Interest Market Value Change
Settlements Unallocated Investment Expense
Charges for Services 97.59%
Interest 2.41%
$200,000 - - - -
$9,942,152 - - - $8,500,000
$119,554 - - - $210,000
-$482,179 - -$74,085 - -
-$14,070 - - - -
Table of Contents Fund 590 - PFIP Transportation
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 200 Capital Operations Personnel
Capital 75.80%
Operations 24.07%
Personnel 0.13%
- - - - $8,344
$82,274 - - - $1,574,917
$2,751,651 - - $7,776,652 $4,958,736
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.

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.

Revenue Budgeted Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $2M
$4M
$6M
$8M
- - - $1,644,096 $7,186,216
- - - - $117,550
- - $43,163 - $116,834
- - - - $2,639,023
- - $6,072 $3,852 $284,855
- - $1 - -
- - - - $12,230
- - - - $2,840
- - - $1 $37,761
- - - - $42,956
- - $18,827 - $695,910
- - - - $1,000,000
Table of Contents Fund 610 - Federal Transit Management Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 202 Charges for Services Federal Grants State/County Grants Charges for Services 1.61%
Federal Grants 85.82%
State/County Grants 12.57%
- - - - $6,267,842
- - - $5,566,109 $135,000
- - -$89,365 - -
- - - - $275,535
- - - - $25,000
- - - - $27,434
- - $8,949 - -
- - $480,406 - -
Table of Contents Fund 610 - Federal Transit Management

- - - - $918,374
- - - - $117,550
- - - $1,644,096 -
Capital Operations Personnel
Transfers
Capital 21.43%
Operations 71.16%
Personnel 7.41%
- - $52,112 - $392,369
- - $505,305 $3,853 $3,768,009
- - - $5,566,109 $1,135,000
- - -$89,364 - -
Table of Contents Fund 610 - Federal Transit Management Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 204 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.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
-$500K
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
$1,642,464 - - - $1,459,200
-$6,479 - $21,250 - -
$28,850 - - - $35,500
- - - - $1,002,909
$401,105 - -$46,358 - $288,496
$182,205 - - - $327,700
$93,132 - - $24,000 $276,365
$157,116 - - - $240,600
$980 - - - $2,200
$64,655 - - - $150,350
$25,000 - - - $76,643
$12,970 - - - $27,460
Table of Contents Fund 620 - Golf Course
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 206 Charges for Services Interest Market Value Change
Misc. Reimbursement Transfers Unallocated Investment Expense Charges for Services 58.42%
Misc. Reimbursement 1.42%
Transfers 40.15%
$28,656 - - $175,176 -
- - - $98,000 $98,500
- - -$268,543 - -
$571,346 - - - $558,905
$4,498 - - - $5,500
- - -$4,577 - -
- - $69,778 - -
Table of Contents Fund 620 - Golf Course

$28,850 - - - $35,500
$1,642,464 - - - $1,459,200
$2,099 - $21,587 - -
-$8,331 - - - -
-$247 - -$337 - -
- - - - $1,002,909
Capital Operations Personnel
Transfers
Capital 9.67%
Operations 49.05%
Personnel 41.28%
$972,452 - -$50,935 - $847,401
$540,556 - $69,778 $24,000 $1,006,818
Table of Contents Fund 620 - Golf Course
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 208 $28,656 - - $273,176 $198,500
- - -$268,543 - -
Commentary
The $198,500 capital budget includes funding for a new Golf Fee Rate Study ($100,000) and additional funding for the Golf Cart Path & Crub Installation (CIP 24034 $98,500). A $1,002,909 million General Fund subsidy is required to meet Fiscal Year 2025-26 reserves requirements (15%), 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.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$5M
-$3M
0 $3M
$5M
$8M
$10M
$1,025,052 - - - $2,350,000
$43,686 - -$24,669 - $100,000
- - -$3,729,807 $882,268 $375,000
$302,653 - - $135,111 $215,338
$70,990 - - - $31,104
-$3,023 - - - $8,100,000
- - - - $8,344
$105,457 - $109,927 - -
- - - $760,000 $800,000
Table of Contents Fund 630 - PFIP Sewer
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 210 Charges for Services Interest Market Value Change
Transfers Unallocated Investment Expense
Charges for Services 83.19%
Interest 3.54%
Transfers 13.27%
$1,025,052 - - - $2,350,000
$49,513 - - - $100,000
- - -$24,669 - -
-$5,827 - - - -
- - -$3,729,807 - $375,000
- - - $882,268 -
Table of Contents Fund 630 - PFIP Sewer

Capital Debt Service Operations
Personnel
Capital 90.70%
Operations 9.21%
Personnel 0.09%
- - - - $8,344
$368,690 - - $760,000 $843,104
$1,931 - - $135,111 $8,303,338
$105,457 - $109,927 - -
Commentary
The budget includes funding for a shared Financial Analyst position and $8.3 million in capital, primarily for the new Link 22 project. Fund balance will support prior infrastructure obligations and interfund loans, with a PFIP update expected to guide future planning.

Table of Contents Fund 630 - PFIP Sewer
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 212 Fund 640 - Sewer O&M
Sewer Funds: The Sewer Maintenance and Operations fund accounts for the day-to-day operations, including sewer collection and flow to the Wastewater Treatment Plant, treatment at the Plant, billing, collections and system maintenance. These activities are funded through the monthly service fees collected from sewer service customers.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$10M
0 $10M
$20M
$30M
$40M
$18,260,492 - - - $28,428,380
$127,057 - $52,260 - $200,000
$94,449 - - - $85,000
- $2,067,801 $2,015,950 $363,213 -
$2,352,530 - -$432,043 $444 $2,868,045
$461,224 - - $910,119 $1,114,500
$1,889,615 - - $5,500 $3,164,965
- - - $934,911 -
$2,488,475 - - - $2,736,100
$47,817 - - - $107,600
$461,068 - - - $1,430,100
Table of Contents Fund 640 - Sewer O&M

Charges for Services Interest Market Value Change
Misc. Reimbursement Transfers Unallocated Investment Expense $299,000 - - - $926,287
$1,941,154 - - - $2,541,791
$1,092,738 - - $23,150 $70,000
$10,168,912 - - $18,342,773 $9,600,000
- - -$7,507,441 - -
$3,170,410 - - - $5,216,997
- - - - $60,000
$386,501 - - - $399,000
$540,107 - - - $1,305,000
- - $57,451 - $67,204
$750,890 - -$84,094 - $1,258,956
- - $4,840,032 - -
Table of Contents Fund 640 - Sewer O&M
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 214 Charges for Services 99.01%
Interest 0.70%
Misc. Reimbursement 0.30%
$94,449 - - - $85,000
$18,260,492 - - - $28,428,380
$144,005 - $132,214 - $200,000
- - -$62,187 - -
-$16,948 - -$17,767 - -
- $2,067,801 $2,015,950 - -
- - - $363,213 -
Capital Debt Service Operations
Personnel Transfers
Table of Contents Fund 640 - Sewer O&M

Capital 29.42%
Debt Service 3.83%
Operations 41.94%
Personnel 24.80%
$5,522,940 - -$374,592 $444 $8,152,246
$8,514,961 - $4,840,032 $915,619 $13,785,343
$11,261,651 - - $18,365,923 $9,670,000
$750,890 - -$84,094 - $1,258,956
- - -$7,507,441 $934,911 -
Commentary
Fiscal Year 2024-25 has a temporary deficit caused by timing gaps between project spending and anticipated bond proceeds. As outlined in the recent rate study, a temporary deficit is expected for the next few years. In Fiscal Year 2025-26 the $9.71 million budget supports ongoing projects, while new project requests are deferred until funding is secured. FY26 Personnel includes one reclassification of one Water Distribution Operator III to Lead Water Distribution Operator.

Table of Contents Fund 640 - Sewer O&M
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 216 Fund 650 - Sewer Improvement
Sewer Funds: The Sewer Improvement Fee and Public Facilities Implementation Plan – Sewer funds accounts to pay for the cost of connection of new development to the City's sewer system and to pay for increased treatment capacity of the Wastewater Quality Control Facility (WQCF).

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$3M
0 $3M
$5M
$8M
$10M
$6,903,978 - - - $6,086,745
$84,338 - -$42,264 - $100,000
$645,266 - - - -
$332 - - - $7,229,000
$799,062 - - - $1,339,085
Table of Contents Fund 650 - Sewer Improvement

Charges for Services Interest Market Value Change
Misc. Reimbursement Unallocated Investment Expense
Charges for Services 98.38%
Interest 1.62%
$645,266 - - - -
$6,903,978 - - - $6,086,745
$95,587 - $35,913 - $100,000
- - -$63,377 - -
-$11,250 - -$14,800 - -
Table of Contents Fund 650 - Sewer Improvement
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 218 Capital Debt Service
Capital 84.37%
Debt Service 15.63%
$332 - - - $7,229,000
$799,062 - - - $1,339,085
Commentary
The $7,229,000 in capital funding includes additional appropriations for two wastewater projects: $3,000,000 for Dewatering (CIP 24006) and $4,200,000 for the Sludge Thickener (CIP 24007), along with $29,000 for a new project, WSC-32 St. Dominic, located north of Yosemite to Golf Course.

Table of Contents Fund 650 - Sewer Improvement

Fund 660 - Solid Waste
Solid Waste Funds: The Solid Waste Fund accounts for the collection of refuse and recyclables throughout the City. All activities necessary to provide these services are accounted for in this fund, including operations, billing, collections, equipment purchases, capital improvements, and related financing activities.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$10M
0 $10M
$20M
$30M
$40M
$124,088 - - $499,000 -
$15,651,930 - - - $24,502,848
$21,275 - -$13,881 - -
- - - - $500
$2,216,637 - -$856,008 $14,736 $2,663,933
$275,017 - - - $2,086,800
$922,022 - - $114,025 $4,136,974
$16,002 - - - $43,480
$2,218 - - - $3,050
$374,676 - - - $968,195
$183,000 - - - $566,966
Table of Contents Fund 660 - Solid Waste
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 220 Charges for Services Interest Market Value Change
Other State/County Grants Unallocated Investment Expense Charges for Services 100.00%
Other 0.00%
$1,703,496 - - - $5,657,997
$1,049,443 - - $615,000 $1,081,080
- - -$495,102 - -
$2,862,663 - - - $4,418,701
- - - - $30,000
$21,845 - - $5,000 $314,874
$4,313,129 - - - $7,308,939
- - $49,104 - $720
- - $1,779,428 - -
Table of Contents Fund 660 - Solid Waste

$124,088 - - $499,000 -
- - - - $500
$15,651,930 - - - $24,502,848
$24,113 - - - -
- - -$13,881 - -
-$2,838 - - - -
Capital Operations Personnel
Transfers
Capital 3.69%
Operations 72.12%
Personnel 24.19%
$5,079,300 - -$806,904 $14,736 $7,083,354
$7,811,405 - $1,779,428 $119,025 $21,117,275
Table of Contents Fund 660 - Solid Waste
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 222 $1,049,443 - - $615,000 $1,081,080
- - -$495,102 - -
Commentary
The new solid waste rate implemented in Fiscal Year 2023-24 has positioned the fund for a positive balance by Fiscal Year 2024-25 yearend. However, the Vehicle Internal Service Fund (ISF) in FY26 is causing a temporary deficit. City staff are developing a plan to address prior year allocations and help the fund recover. The capital budget includes new requests for a Solid Waste Forklift ($102,330), Front Loader Garbage Truck ($603,750), and a Wastewater Compressed Natural Gas Storage Expansion ($375,000). Unspent capital will be carried forward into the next fiscal year. With the new rate structure, revenues are expected to grow in coming years, helping the fund build reserves to meet the 25% requirement.

Table of Contents Fund 660 - Solid Waste

Fund 670 - Solid Waste Cost Recovery
Solid Waste Funds: The Solid Waste Cost Recovery funds account for the service initiation cost recovery charge for all new residential dwelling units and newly constructed commercial units. All revenue derived from this charge will be used for the acquisition and delivery of containers, equipment and solid waste collection trucks.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$250K
0 $250K
$500K
$750K
$1,000K
$419,833 - - - $500,000
-$10,367 - -$607 - $10,000
$14,799 - - - -
- - - $1,550,000 $948,600
$21,281 - - - -
Table of Contents Fund 670 - Solid Waste Cost Recovery
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 224 Charges for Services Interest Market Value Change
Unallocated Investment Expense
Charges for Services 98.04%
Interest 1.96%
$419,833 - - - $500,000
$3,252 - - - $10,000
-$13,236 - - - -
-$383 - -$607 - -
Table of Contents Fund 670 - Solid Waste Cost Recovery

Capital Personnel
Capital 100.00%
$36,080 - - - -
- - - $1,550,000 $948,600
Commentary
The capital budget originally included new equipment purchases—specifically, a Fork Truck ($141,300), a Roll-Off Garbage Truck ($303,347), and a Street Sweeper ($503,923); however, the department has opted to reallocate these funds towards other priority capital outlay items, which are currently being reviewed and finalized. Adjustments will be processed in accordance with budget and fiscal policies.

Table of Contents Fund 670 - Solid Waste Cost Recovery
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 226 Fund 680 - Water O&M
Water Funds: The Water Maintenance and Operations fund accounts for the day-to-day operations, including water pumping and deliveries, billing, collections and system maintenance. These activities are funded through the monthly service fees collected from water service customers.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
-$10M
0 $10M
$20M
$30M
$40M
$12,661,517 - - - $23,130,359
$18,880 - $66,156 - $120,000
$29,983 - - - $280,405
$787,920 $2,785,988 - $297,174 $5,000,000
$1,914,256 - $431,890 $444 $2,398,887
$256,750 - - $207,815 $710,800
$4,652,810 - - $50,000 $9,795,340
$997,746 - - - $1,515,810
$16,118 - - - $22,500
$119,021 - - - $303,600
$162,000 - - - $501,732
Table of Contents Fund 680 - Water O&M

Charges for Services Interest Market Value Change
Misc. Receipts Misc. Reimbursement Other
Transfers Unallocated Investment Expense
$1,631,556 - - - $2,488,438
$193,155 - - $808,677 $725,000
$165,412 - - $3,952,293 -
- - -$6,743,679 - -
$2,436,126 - - - $4,006,499
- - - - $60,000
$40,478 - - - $155,700
$94,115 - - - $152,500
- - $27,540 - $67,202
$525,362 - -$193,316 - $1,151,392
- - $4,315,210 - -
Table of Contents Fund 680 - Water O&M
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 228 Charges for Services 81.07%
Interest 0.42%
Misc. Receipts 0.12%
Misc. Reimbursement 0.86%
Other 0.00%
Transfers 17.52%
$27,199 - - - $35,000
$2,349 - - - $245,205
$435 - - - $200
$12,661,517 - - - $23,130,359
$21,398 - $78,213 - $120,000
- - -$12,057 - -
-$2,518 - - - -
$787,920 $2,785,988 - - $5,000,000
- - - $297,174 -
Table of Contents Fund 680 - Water O&M

Expenditures by Category
Capital Debt Service Operations
Personnel Transfers
Capital 4.01%
Debt Service 4.79%
Operations 64.30%
Personnel 26.91%
$4,350,383 - $459,430 $444 $6,472,588
$7,970,595 - $4,315,210 $257,815 $15,466,420
$358,567 - - $4,760,970 $965,000
$525,362 - -$193,316 - $1,151,392
- - -$6,743,679 - -
Table of Contents Fund 680 - Water O&M
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 230 Commentary
The estimated Fiscal Year 2024-25 deficit is due to one-time expenditures on water capital improvement projects, which may not be fully spent by fiscal year-end and will roll over to Fiscal Year 2025-26. Bond issuance for projects, expected later in Fiscal Year 2025-26, is not included in the current budget. As outlined in the recent rate study, a deficit is anticipated over the next three years until bond proceeds are received and project-related cash flows stabilize by Fiscal Year 2028-29. Revenues include a $5 million interfund loan from the Water Improvement Fund and will be taken to Council for approval during FY26. Personnel costs account for a small portion of a new Financial Analyst ($16,689). Fiscal Year 2025-26 capital includes additional appropriations for two VFD replacements for wells ($125,000 CIP 22034), Advanced Water Meter Infrastructure ($600,000 CIP 24056), and a new project for the 2025 Urban Water Management Plan ($240,000). FY26 Personnel changes include one reclassification of one Wastewater Plant Operator III to Lead Wastewater Treatment Plant Operator.

Table of Contents Fund 680 - Water O&M

Fund 690 - Water Improvement
Water Funds: The Water Fee Improvement and Public Facilities Implementation Plan – Water funds account for the capital improvements necessary to maintain and expand the system, including water main construction and rehabilitation and well construction and rehabilitation. These activities are funded through fees imposed on new development.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
0 $3M
$5M
$8M
$10M
$13M
$5,290,063 - - - $4,980,000
$127,399 - $48,327 - $175,000
$324,913 - - - $1,892,762
$200,822 - - - $853,991
$787,920 - - - $5,000,000
$59,180 - - - $57,146
- - - - $1,000,000
$749,788 - - - $1,642,608
Table of Contents Fund 690 - Water Improvement
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 232 Charges for Services Interest Market Value Change
Unallocated Investment Expense
Charges for Services 96.61%
Interest 3.39%
$5,290,063 - - - $4,980,000
$144,392 - $111,625 - $175,000
- - -$63,298 - -
-$16,994 - - - -
Table of Contents Fund 690 - Water Improvement

Capital Debt Service Operations
Transfers
Capital 9.57%
Debt Service 15.72%
Operations 26.84%
Transfers 47.86%
$584,915 - - - $2,803,899
- - - - $1,000,000
$749,788 - - - $1,642,608
$787,920 - - - $5,000,000
Commentary
The budget includes a one-time $5 million transfer to Fund 680 (Water O&M), as outlined in the new water rate study, along with a $1 million appropriation for the Nile Garden Well 30 Construction project (CIP 21034).

Table of Contents Fund 690 - Water Improvement
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 234 Fund 700 - PFIP Water
Water Funds: The Water Fee Improvement and Public Facilities Implementation Plan Water funds accounts to pay for pipelines, wells, and test wells associated with new construction.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$1M
0 $1M
$2M
$3M
$4M
$5M
$3,919,607 - - - $3,000,000
$60,072 - -$44,816 - $100,000
- - -$19,279 - -
$10,237 - - $135,111 $215,338
$70,990 - - - $35,334
- - - - $8,344
- - $25,405 - -
- - - $30,000 $200,000
Table of Contents Fund 700 - PFIP Water

Charges for Services Interest Market Value Change
Transfers Unallocated Investment Expense
Charges for Services 96.77%
Interest 3.23%
$3,919,607 - - - $3,000,000
$68,085 - - - $100,000
- - -$44,816 - -
-$8,013 - - - -
- - -$19,279 - -
Table of Contents Fund 700 - PFIP Water
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 236 Capital Debt Service Operations
Personnel
Capital 44.30%
Operations 53.88%
Personnel 1.82%
- - - - $8,344
$76,274 - - $30,000 $247,334
$4,953 - - $135,111 $203,338
- - $25,405 - -
Table of Contents Fund 700 - PFIP Water

Commentary
Included in personnel costs is $8,344 for a portion of a new Financial Analyst position. It also allocates $203,338 in capital funding for the 2025 PFIP Sewer, Water, Storm Drain & Transportation Update (CIP 19005). A portion of the projected available fund balance will be used to meet obligations related to previously accepted infrastructure and interfund loan repayments. Staff are assessing options for the remaining funds, guided by an upcoming PFIP update.

Table of Contents Fund 700 - PFIP Water
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 238 Fund 810 - Engineering
Engineering Fund: Established to oversee planning, design, and construction of new capital projects.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
-$1M
0 $1M
$2M
$3M
$4M
$5M
$6M
- - - - $70,000
$1,700 - - - $4,990,000
- - -$8,329 - -
$4,599 - - - $63,000
$920,226 - $390 - $640,614
$234,735 - - - $516,500
$17,805 - - $1,400 $379,976
- - - - $36,000
$3,131 - - - $11,580
$925 - - - $17,000
- - - - $88,227
$13,234 - - - $155,301
- - - $80,000 $292,003
Table of Contents Fund 810 - Engineering

Charges for Services Market Value Change Misc. Reimbursement Other
Charges for Services 97.40%
Misc. Reimbursement 1.23%
Other 1.37%
$4,599 - - - $63,000
- - - - $70,000
$1,700 - - - $4,990,000
- - -$8,329 - -
$1,538,929 - - - $1,401,163
$68 - - - -
- - - $25,000 $34,548
Table of Contents Fund 810 - Engineering
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 240 Capital Operations Personnel
Capital 8.17%
Operations 33.71%
Personnel 58.11%
$2,459,155 - $390 $25,000 $2,076,325
$269,899 - - $1,400 $1,204,584
- - - $80,000 $292,003
Table of Contents Fund 810 - Engineering

Commentary
Operating expenses are projected to be significantly under budget in Fiscal Year 2024-25 due to vacancy savings. In Fiscal Year 2025-26 the $292,003 in capital includes additional funding for citywide secure card key access ($32,003 CIP 22004), expansion of the engineering department ($220,000), and replacement of engineering survey equipment ($40,000). FY26 includes one personnel change one new Associate Civil Engineer and removing one Engineering Technician.

Table of Contents Fund 810 - Engineering
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 242 Fund 820 - Vehicles
Vehicle Fund: Originally established to account for the acquisition of new or replacement vehicles for General Fund and non-Enterprise Fund fleet purchases. This fund is transitioning to also account for the maintenance and repair of those vehicles and the management of the City’s fleet. These activities are funded by the user departments (funds) through the payment of a “vehicle/fleet fee” to the Vehicle Fund.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
-$2M
0 $2M
$4M
$6M
$8M
$20,000 - - - -
-$1,089 - - - $2,500
$68,913 - - - $6,215,084
- - -$127,517 - $510,164
- - - - $5,000
- - - - $1,332,000
- - - - $197,494
- - - - $121,416
$87,924 - - $1,999,157 $3,218,527
- - -$1,001,727 - -
Table of Contents Fund 820 - Vehicles

Interest Market Value Change Other
Sale of Property State/County Grants
Interest 0.04%
Other 99.80%
Sale of Property 0.16%
$20,000 - - - -
$68,913 - - - $10,000
- - - - $6,205,084
- - - - $2,500
- - - - $687,905
- - - - $132,579
$4,833 - $59,502 - -
Table of Contents Fund 820 - Vehicles
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 244 -$1,089 - - - -
Capital Operations Personnel
Transfers
Capital 51.87%
Operations 26.69%
Personnel 21.44%
- - -$127,517 - $1,330,648
$4,833 - $59,502 - $1,655,910
$87,924 - - $1,999,157 $3,218,527
- - -$1,001,727 - -
Table of Contents Fund 820 - Vehicles

Commentary
The Internal Service Fund (ISF) plan, initially intended for Fiscal Year 2024-25, was delayed but is now targeted for implementation in Fiscal Year 2025-26 to ensure sufficient revenue and eliminate the negative fund balance. Personnel changes include a new position for fleet maintenance support. The proposed $3.2 million in capital will fund vehicle replacements across Parks, Facilities, Solid Waste, Water, and Wastewater divisions.

Table of Contents Fund 820 - Vehicles
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 246 Fund 830 - Information Technology
Information Technology Fund: Established to account for the acquisition, maintenance, and replacement of information technology equipment and software. This fund also accounts for all personnel expenditures related to information technology and applications. These activities are funded by the user departments (funds) through the payment of a “technology fee” to the Information Technology Fund.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenses Actual Expenses Budgeted
2022 2023 2024 2025 2026
-$3M
0 $3M
$5M
$8M
$10M
-$1,345 - $37,144 - -
$5,728,930 - - - $8,463,616
$558,726 - $607,470 - $733,632
$88,831 -$252,156 -$253,554 - $220,500
$457,918 - - - $655,950
- $27,756 $32,753 - -
- $214,658 $214,658 - -
$203,152 - - - $995,600
$1,830 - - - $3,150
$32,000 - - - $99,813
$275,848 - - - $512,879
Table of Contents Fund 830 - Information Technology

Interest Market Value Change Other
Unallocated Investment Expense
Other 100.00%
$5,728,930 - - - $8,463,616
- - $37,733 - -
$103,337 - - - $1,000,000
- - - $250,000 -
- - -$188,534 - -
$963,621 - - - $1,453,196
$189 - - - $1,000
$1,459,363 - - - $2,232,550
- - $71,225 - -
Table of Contents Fund 830 - Information Technology
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 248 -$1,345 - - - -
- - -$589 - -
Capital Debt Service Operations
Personnel Transfers
Capital 12.64%
Operations 59.70%
Personnel 27.65%
$1,522,347 - $607,470 - $2,186,828
$2,519,133 -$37,498 $32,329 - $4,721,442
$103,337 - - $250,000 $1,000,000
- $27,756 $32,753 - -
- - -$188,534 - -
Table of Contents Fund 830 - Information Technology

Commentary
A comprehensive Internal Service Fund (ISF) plan is expected in Fiscal Year 2026-27 to ensure fair cost allocation across departments. In Fiscal Year 2025-26 the $1 million in capital includes: $300,000 for Card Key Access (CIP 22004), $100,000 for an IT Strategic Plan (CIP 22003), $30,000 for Network Switches (CIP 24011), and funding for new projects such as Fire Analog-to-IT Converters ($25,000), a GIS Plotter ($25,000), battery backup replacements ($20,000), and off-site disaster recovery services ($500,000).

Table of Contents Fund 830 - Information Technology
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 250 Fund 840 - Equipment
Equipment Fund: Established to account for the acquisition of new or replacement of minor capital equipment. These activities are funded by the user departments (funds) through the payment of an “equipment fee” to the Equipment Fund.

Revenue Actual Revenue Budgeted Expenses Actual
Expenditures Over Budget Expenses Budgeted
2022 2023 2024 2025 2026
-$50K
0 $50K
$100K
$150K
$200K
$250K
-$2,139 - - - -
$11,286 - - - $40,000
$5,316 - - - $2,000
$190,000 - - - -
- - $51,910 - -
Table of Contents Fund 840 - Equipment

Interest Market Value Change
$654 - - - -
-$2,793 - - - -
Capital Operations
Operations 100.00%
Table of Contents Fund 840 - Equipment
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 252 $16,601 - $51,910 - $42,000
$190,000 - - - -
Commentary
A comprehensive Internal Service Fund (ISF) plan is anticipated in Fiscal Year 2026-27, aiming to eliminate the negative fund balance. In Fiscal Year 2025-26 the reduction in operating costs is due to reallocating copier supply expenses directly to departments and aligning with past actual spending.

Table of Contents Fund 840 - Equipment

Fund 860 - Self Insurance / Risk Management
Self-insurance / Risk Management Fund: Established to account for the City’s workers’ compensation and liability insurance programs.

These activities are funded by the user departments (funds) through the payment of “insurance premiums” to the Self-insurance Funds.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
-$3M
0 $3M
$5M
$8M
$10M
-$49,562 - - - $15,000
$3,879,106 - $42,182 - $8,958,008
$107,663 - $86,649 - $193,016
$19,653 - - - $228,783
$7,859 - - - $231,822
$45,800 - - $24,640 -
$6,956 - - - $9,900
$37,701 - - - $42,000
- - - - $5,000
$3,718,698 - -$223,873 - $7,784,186
$39,423 - - - $13,798
$42,900 - - - -
Table of Contents Fund 860 - Self Insurance / Risk Management Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 254 Interest Market Value Change Misc. Reimbursement
Other Unallocated Investment Expense
Interest 0.17%
Other 99.83%
$75,835 - - - -
$3,803,271 - $42,182 - $8,958,008
$13,206 - - - $15,000
-$61,214 - - - -
$160,072 - - - $316,774
- - - - $10,000
- - - $2,500 -
Table of Contents Fund 860 - Self Insurance / Risk Management

-$1,554 - - - -
Capital Operations Personnel
Transfers
Operations 94.23%
Personnel 5.77%
$267,735 - $86,649 $2,500 $509,790
$3,830,289 - -$223,873 - $8,325,489
$42,900 - - - -
$45,800 - - $24,640 -
Table of Contents Fund 860 - Self Insurance / Risk Management Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 256 Commentary
The increase in operations is due to the new Full Cost Allocation Plan (CAP), which ensures fair cost distribution, along with expenses related to the ADA Transition Plan and expanded safety programming.

Table of Contents Fund 860 - Self Insurance / Risk Management

Fund 900 - CFD Bond
This fund is used to account for Community Facilities District 2023-1, Villa Ticino West, special assessment collections and debt service payments.

Revenue Actual Revenue Budgeted Expenses Actual Expenses Budgeted 2022 2023 2024 2025 2026
0 $2M
$4M
$6M
$8M
- - $5,806,373 - -
- - $405,054 - -
- - $25,352 - -
- - $25,000 $77,500 -
- - $4,980,725 $9,350,918 -
- - $356,711 $1,262,874 $1,100,050
Table of Contents Fund 900 - CFD Bond
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 258 - - $25,000 $77,500 -
- - $405,054 - -
- - $25,357 - -
- - -$5 - -
- - $5,806,373 - -
Debt Service Operations
Debt Service 100.00%
- - $4,980,725 $9,350,918 -
- - $356,711 $1,262,874 $1,100,050
Table of Contents Fund 900 - CFD Bond

Commentary
This fund reflects the City’s ongoing management of Community Facilities District (CFD) 2023-1 bond proceeds. These funds are used to support infrastructure development and reimburse eligible public improvements within designated districts. No new bond issuances are planned for Fiscal Year 2025-26; however, the fund will continue to facilitate the tracking of outstanding bond balances, including debt service payments, property tax allocations, interest earnings, and authorized expenditures.

Table of Contents Fund 900 - CFD Bond
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 260 5-Year Forecasts
The City of Manteca’s 5-year forecasts assume a 2.5% annual growth in revenues and a 4.5% annual increase in expenditures, reflecting cautious yet realistic economic expectations. The revenue growth aligns with California’s moderate economic expansion, supported by projected state Gross Domestic Product (GDP) growth of around 1.6% and gradual improvements in local tax revenues despite recent budget shortfalls. Meanwhile, the higher expenditure growth rate accounts for rising costs in public services, labor, and infrastructure, consistent with statewide trends of increased spending pressures in healthcare, climate initiatives, and inflation-driven expenses. Overall, these assumptions balance optimism for steady revenue growth with prudent recognition of escalating municipal costs, highlighting the need for ongoing fiscal vigilance amid economic uncertainties. It's important to note that 5-year forecasts are just projections and often present a more conservative or pessimistic view of future financial conditions. These estimates are useful for planning but may not fully reflect actual outcomes, which can vary due to changing circumstances and updated data.

Table of Contents 5-Year Forecasts for Major Funds

Fund 320 Public Safety Sales Tax (Measure M)
Commentary
Forecasted revenues are based on conservative estimates from the City’s tax consultant, reflecting current economic and business conditions. The forecast also includes an assumption of increased investment earnings in future years. In FY26, two new police officer positions are added, partially funded by the federal COPS Grant. Once the grant ends, the City will need to cover the full cost of these positions. If current revenue trends continue, deficit spending is expected to begin in FY29. Starting in FY27, the fund is also projected to fall below its reserve requirement. One-time capital expenditures are not included in the forecasted figures.

Table of Contents Fund 320 Public Safety Sales Tax - 5-Year Forecast Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 262 Fund 420 Gas Tax/Street Improvement
Commentary
Revenue projections for the Highway User Tax Account (HUTA) are based on the latest Streets and Roads estimates from California City Finance. These forecasts reflect modest year-to-year fluctuations with some increases, some decreases and is consistent with historic patterns in fuel demand and gas prices. Currently, projected annual revenues are insufficient to fully cover salary, benefit, and operational expenses, resulting in ongoing structural deficits. To partially offset these shortfalls, a $2.5 million transfer from Measure Q is included to support road maintenance operations and capital improvement efforts. Staff will continue to monitor the fund.

Table of Contents Fund 420 Gas Tax/Street Improv. - 5-Year Forecast

Fund 425 Gas Tax/Street Improvement SB1
Commentary
Future revenues for Senate Bill 1 (SB1) Local Streets and Roads are based on estimates from California City Finance’s Streets and Roads Report. Unlike the Highway Users Tax, SB1 revenues are projected to steadily increase over time due to differences in tax structure and allocation methods. Under SB1, a portion of revenue is distributed through fixed statutory allocations before funds are apportioned to cities and counties. SB1 funds are restricted for use on road maintenance, repair, and improvement projects. Currently, the forecast does not include one-time capital that may carry over from the previous fiscal year. Additional road projects that may be eligible for SB1 funding will be evaluated and brought to Council for consideration.

Table of Contents Fund 425 Gas Tax/Street SB1 - 5-Year Forecast Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 264 Debt Services & Inter-Fund Transfers
Table of Contents Debt Services & Inter-Fund Transfers

Debt Service
Debt service is the repayment of borrowed funds. It includes the principal and interest payments. Principal is the amount borrowed.

Interest is the cost to borrowing. While not traditionally a debt service, the CalPERS Unfunded Actuarial Accrued Liability (UAL) behaves similarly, and is included here for transparency purposes. Unlike debt service where the amortization (repayment) schedule is fixed at the time of borrowing, the UAL amortization schedule fluctuates as CalPERS investment impacts positively or negatively the City's UAL total.

Sewer 2009 Bond 19,000,000 17,394,888 4.875% - 5.375% 12/01/2009 Sewer 2012 Bond 22,690,000 6,706,122 2.000% - 5.000% 06/01/2013 Water 2012 Bond 35,840,000 18,786,250 2.000% - 5.000% 07/01/2013 City debt is paid from enterprise funds
12/01/2036
12/01/2033
07/01/2033
Miscellaneous 74,410,660 6/30/2044
Fire (Classic) 31,616,653 6/30/2044
Fire (PEPRA) 456,896 6/30/2041
Police (Classic - Tier 1) 47,316,936 6/30/2045
Police (Classic - Tier 2) 638,815 6/30/2041
Police (PEPRA) 808,226 6/30/2041
City presently pays the annual minimum lump-sum payment The CalPERS Unfunded Accrued Liability (UAL) fluctuates annually based on investment returns and retiree population changes. The tables reflect the beginning balance, changes due to these factors, annual payments, and the resulting ending balance, based on data from the June 30, 2023 CalPERS Actuarial Valuation Reports.

Table of Contents Debt Service
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 266 Sewer 2009 Bond - Amortization Schedule
Sewer 2009 Bond 19,000,000 19,000,000 4.875% - 5.375%
FY 2010 12/1/2009 526,440
FY 2010 6/1/2010 529,381
FY 2011 12/1/2010 529,381
FY 2011 6/1/2011 529,381
FY 2012 12/1/2011 529,381
FY 2012 6/1/2012 529,381
FY 2013 12/1/2012 529,381
FY 2013 6/1/2013 529,381
FY 2014 12/1/2013 529,381
FY 2014 6/1/2014 529,381
FY 2015 12/1/2014 529,381
FY 2015 6/1/2015 529,381
FY 2016 12/1/2015 529,381
FY 2016 6/1/2016 529,381
FY 2017 12/1/2016 529,381
FY 2017 6/1/2017 529,381
FY 2018 12/1/2017 529,381
FY 2018 6/1/2018 529,381
FY 2019 12/1/2018 529,381
FY 2019 6/1/2019 529,381
FY 2020 12/1/2019 529,381
FY 2020 6/1/2020 529,381
FY 2021 12/1/2020 529,381
FY 2021 6/1/2021 529,381
FY 2022 12/1/2021 529,381
FY 2022 6/1/2022 529,381
FY 2023 12/1/2022 529,381
FY 2023 6/1/2023 529,381
FY 2024 12/1/2023 529,381
FY 2024 6/1/2024 529,381
FY 2025 12/1/2024 560,000 529,381
FY 2025 6/1/2025 515,731
FY 2027 12/1/2026 720,000 499,731
FY 2027 6/1/2027 481,731
FY 2028 12/1/2027 810,000 481,731
FY 2028 6/1/2028 460,975
FY 2029 12/1/2028 905,000 460,975
FY 2029 6/1/2029 437,219
FY 2030 12/1/2029 955,000 437,219
FY 2030 6/1/2030 411,553
FY 2031 12/1/2030 1,005,000 411,553
Table of Contents Sewer 2009 Bond

FY 2031 6/1/2031 383,288
FY 2032 12/1/2031 1,065,000 383,288
FY 2032 6/1/2032 353,334
FY 2033 12/1/2032 1,120,000 353,334
FY 2033 6/1/2033 321,834
FY 2034 12/1/2033 1,185,000 321,834
FY 2034 6/1/2034 288,506
FY 2035 12/1/2034 3,160,000 288,506
FY 2035 6/1/2035 197,565
FY 2036 12/1/2035 3,340,000 197,565
FY 2036 6/1/2036 101,631
FY 2037 12/1/2036 3,535,000 101,631
Table of Contents Sewer 2009 Bond
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 268 12/1/2009 12/1/2036
526,440 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
529,381 38,000,000
1,089,381 37,440,000
515,731 37,440,000
1,219,731 36,080,000
481,731 36,080,000
1,291,731 35,270,000
460,975 35,270,000
1,365,975 34,365,000
437,219 34,365,000
1,392,219 33,410,000
411,553 33,410,000
1,416,553 32,405,000
383,288 32,405,000
1,448,288 31,340,000
Table of Contents Sewer 2009 Bond

353,334 31,340,000
1,473,334 30,220,000
321,834 30,220,000
1,506,834 29,035,000
288,506 29,035,000
3,448,506 25,875,000
197,565 25,875,000
3,537,656 22,535,000
101,631 22,535,000
3,636,631 19,000,000
Table of Contents Sewer 2009 Bond
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 270 Sewer 2012 Bond - Amortization Schedule
Sewer 2012 Bond 22,690,000 7,615,000 2.000% - 5.000%
FY 2013 6/1/2023 377,155
FY 2014 12/1/2013 1,030,000 421,664
FY 2014 6/1/2014 411,364
FY 2015 12/1/2014 1,035,000 411,364
FY 2015 6/1/2015 401,014
FY 2016 12/1/2015 1,105,000 401,014
FY 2016 6/1/2016 384,439
FY 2017 12/1/2016 1,180,000 384,439
FY 2017 6/1/2017 366,739
FY 2018 12/1/2017 1,265,000 366,739
FY 2018 6/1/2018 354,089
FY 2019 12/1/2018 1,220,000 354,089
FY 2019 6/1/2019 331,889
FY 2020 12/1/2019 1,410,000 331,889
FY 2020 6/1/2020 296,639
FY 2021 12/1/2020 1,525,000 296,639
FY 2021 6/1/2021 258,514
FY 2022 12/1/2021 1,655,000 258,514
FY 2022 6/1/2022 233,689
FY 2023 12/1/2022 1,755,000 233,689
FY 2023 6/1/2023 189,814
FY 2024 12/1/2023 1,895,000 189,814
FY 2024 6/1/2024 142,439
FY 2025 12/1/2024 640,000 142,439
FY 2025 6/1/2025 126,439
FY 2027 12/1/2026 695,000 117,645
FY 2027 6/1/2027 108,089
FY 2028 12/1/2027 715,000 108,089
FY 2028 6/1/2028 97,900
FY 2029 12/1/2028 740,000 97,900
FY 2029 6/1/2029 83,100
FY 2030 12/1/2029 765,000 83,100
FY 2030 6/1/2030 67,800
FY 2031 12/1/2030 795,000 67,800
FY 2031 6/1/2031 51,900
FY 2032 12/1/2031 825,000 51,900
FY 2032 6/1/2032 35,400
FY 2033 12/1/2032 865,000 35,400
FY 2033 6/1/2033 18,100
FY 2034 12/1/2033 905,000 18,100
Table of Contents Sewer 2012 Bond

06/1/2013 12/1/2033
377,155 45,380,000
1,451,644 44,350,000
411,364 44,350,000
1,446,364 43,315,000
401,014 43,315,000
1,506,014 42,210,000
384,439 42,210,000
1,564,439 41,030,000
366,739 41,030,000
1,631,739 39,765,000
354,089 39,765,000
1,574,089 38,545,000
331,889 38,545,000
1,741,889 37,135,000
296,639 37,135,000
1,821,639 35,610,000
258,514 35,610,000
1,913,514 33,955,000
233,689 33,955,000
1,988,689 32,200,000
189,814 32,200,000
2,084,814 30,305,000
142,439 30,305,000
782,439 29,665,000
126,439 29,665,000
812,645 28,300,000
108,089 28,300,000
823,089 27,585,000
97,900 27,585,000
837,900 26,845,000
83,100 26,845,000
848,100 26,080,000
67,800 26,080,000
862,800 25,285,000
51,900 25,285,000
876,900 24,460,000
35,400 24,460,000
900,400 23,595,000
18,100 23,595,000
923,100 22,690,000
Table of Contents Sewer 2012 Bond
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 272 Table of Contents Sewer 2012 Bond

Water 2012 Bond - Amortization Schedule
Water 2012 Bond 35,840,000 21,530,000 2.000% - 5.000%
FY 2014 7/1/2013 905,000 892,633
FY 2014 1/1/2014 832,175
FY 2015 7/1/2014 1,125,000 832,175
FY 2015 1/1/2015 820,925
FY 2016 7/1/2015 1,145,000 820,925
FY 2016 1/1/2016 798,025
FY 2017 7/1/2016 1,190,000 798,025
FY 2017 1/1/2017 774,225
FY 2018 7/1/2017 1,240,000 774,225
FY 2018 1/1/2018 749,425
FY 2019 7/1/2018 1,290,000 749,425
FY 2019 1/1/2019 723,625
FY 2020 7/1/2019 1,340,000 723,625
FY 2020 1/1/2020 690,125
FY 2021 7/1/2020 1,410,000 690,125
FY 2021 1/1/2021 654,875
FY 2022 7/1/2021 1,480,000 654,875
FY 2022 7/1/2021 617,875
FY 2023 7/1/2022 1,555,000 617,875
FY 2023 1/1/2023 579,000
FY 2024 7/1/2023 1,630,000 579,000
FY 2024 1/1/2024 538,250
FY 2025 7/1/2024 1,710,000 538,250
FY 2025 1/1/2025 495,500
FY 2027 7/1/2026 1,885,000 450,500
FY 2027 1/1/2027 403,375
FY 2028 7/1/2027 1,980,000 403,375
FY 2028 1/1/2028 353,875
FY 2029 7/1/2028 2,080,000 353,875
FY 2029 1/1/2029 301,875
FY 2030 7/1/2029 2,185,000 301,875
FY 2030 1/1/2030 247,250
FY 2031 7/1/2030 2,295,000 247,250
FY 2031 1/1/2031 189,875
FY 2032 7/1/2031 2,410,000 189,875
FY 2032 1/1/2032 129,625
FY 2033 7/1/2032 2,530,000 129,625
FY 2033 1/1/2033 66,375
FY 2034 7/1/2023 2,655,000 66,375
Water 2012 Bond Table of Contents
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 274 7/1/2013 12/1/2033
1,797,633 70,755,000
832,175 70,775,000
1,957,175 69,650,000
820,925 69,650,000
1,965,925 68,505,000
798,025 68,505,000
1,988,025 67,315,000
774,225 67,315,000
2,014,225 66,075,000
749,425 66,075,000
2,039,425 64,785,000
723,625 64,785,000
2,063,625 63,445,000
690,125 63,445,000
2,100,125 62,035,000
654,875 62,035,000
2,134,875 60,555,000
617,875 60,555,000
2,172,875 59,000,000
579,000 59,000,000
2,209,000 57,370,000
538,250 57,370,000
2,248,250 55,660,000
495,500 55,660,000
2,335,500 51,975,000
403,375 51,975,000
2,383,375 49,995,000
353,875 49,995,000
2,433,875 47,915,000
301,875 47,915,000
2,486,875 45,730,000
247,250 45,730,000
2,542,250 43,435,000
189,875 43,435,000
2,599,875 41,025,000
129,625 41,025,000
2,659,625 38,495,000
66,375 38,495,000
2,721,375 35,840,000
Water 2012 Bond Table of Contents

INTER-FUND TRANSFER
Transfers are movements of money that are not expected to be repaid. Transfers between funds are regulated by the type of fund. For example, City Council has discretion to authorize transfers from the General Fund to any other fund. 100 - General Fund (1,096,024)
200 - Recreation 1,096,024
100 - General Fund (1,659,347)
620 - Golf Course 1,659,347
100 - General Fund (375,000)
630 - PFIP Sewer 375,000
690 - Water Improvement (5,000,000)
680 - Water O&M 5,000,000
105 - Measure Q (2,500,000)
420 - Gas Tax/Street Improvemen 2,500,000
Transfer required to meet Recreation reserve requirement Transfer required to meet Golf Course reserve requirement Excise tax designated for Sewer PFIP
Loan outlined in Water Rate Study
Transfer to support road/street maintenance
Table of Contents Inter-Fund Transfers
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 276 Capital Improvement Plan (CIP)
The Capital Improvement Plan (CIP) is designed to systematically plan, schedule, and fund capital projects based on established policies.

It outlines a five-year strategy aligned with the structure of the City's operating programs. The CIP aims to balance two main types of projects: those that maintain or improve existing facilities and infrastructure, and those that add new capital assets to the City.

Definitions and Criteria for Capital Projects
Capital Outlay - A financial classification which appropriates and programs expenditures related to capital assets such as infrastructure (e.g., roadways, parks, bridges, water/sewer, lighting systems, drainage systems, flood control, etc.), building, building improvements, land acquisition and equipment (such as vehicles, trucks, network switches, computers). Only infrastructure or equipment with a cost of $5,000 or more is considered a capital outlay from a financial perspective.

Capital Improvement - A permanent addition to the City's infrastructure assets, including the design, construction, or purchase of land, buildings, or facilities, or major renovations of the same.

Capital Improvement Program (CIP) - A financial plan for proposed capital improvement projects with single and multi-year capital expenditures. This program is typically for five-years and is updated annually.

Table of Contents Capital Improvement Plan

One Year Plan
The FY2025-26 One-Year Capital Plan outlines the City's strategic investments in infrastructure, public facilities, and technology to support sustainable growth, improve service delivery, and enhance the quality of life for residents. This plan aligns with the City's long-term priorities and the Multi-Year Comprehensive Capital Improvement Plan (5-YR) strategies, while maintaining fiscal responsibility.

Table of Contents One Year Plan
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 278 100 - General Fund 1.45%
100 - General Fund 0.11%
105 - Measure Q 8.76%
110 - COVID Relief 0.00%
126 - Navigation Center 0.00%
140 - CDBG 0.00%
150 - Police Grants 0.00%
160 - SLEF Grants 0.00%
200 - Recreation 0.00%
250 - Development Mitigation 0.00%
280 - LMD 0.35%
320 - Measure M 0.00%
340 - Development Services 0.93%
350 - Innovation and Technology 0.00%
420 - Gas Tax/Street Improvement 0.00%
425 - Gas Tax/Street Improvement
SB1

3.84%
430 - RTIF 3.07%
440 - Measure K 5.99%
460 - TDA Local Transportation 0.10%
480 - Subsidized Street Project 0.00%
500 - Parks Acquisition &
Improvement

0.10%
520 - Successor Agency/RDA Bond
Fund

0.00%
530 - Fire Facilities Fees 4.74%
540 - Government Facilities Fees 0.00%
550 - CFD 0.35%
580 - PFIP Drainage 9.34%
590 - PFIP Transportation 7.62%
610 - Federal Transit Management 1.74%
620 - Golf Course 0.30%
630 - PFIP Sewer 12.75%
640 - Sewer O&M 14.85%
650 - Sewer Improvement 11.10%
660 - Solid Waste 1.66%
670 - Solid Waste Cost Recovery 1.46%
680 - Water O&M 1.62%
690 - Water Improvement 1.54%
Table of Contents One Year Plan

700 - PFIP Water 0.31%
810 - Engineering 0.45%
820 - Vehicles 4.70%
830 - Information Technology 0.77%
City Clerk 0.00%
City Manager 0.00%
Community Development 0.70%
Engineering 71.41%
Fire Department 10.34%
Information Technology 1.60%
Information Technology 0.03%
Police Department 3.53%
Public Works 10.69%
Recreation & Community Services 0.00%
Transit 1.69%
Capital Costs 99.93%
Operational Costs 0.07%
Table of Contents One Year Plan
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 280 5-Year Capital Improvement Plan: FY2026 to
FY2030
The 5-Year Capital Improvement Plan (CIP) serves as the City's roadmap for investing in essential infrastructure, public assets, and community development. It reflects a strategic, multi-year approach to building a safer, more equitable, and sustainable city by aligning infrastructure investments with community priorities, economic growth, and climate goals.

Due to known funding gaps in the water, sewer, and solid waste funds. The capital projects related to these funds that were recently approved in the Fiscal Year 2024-25 Water and Sewer rate studies will be put on hold until funding is available through bond issuance.

City Clerk 0.00%
City Manager 0.00%
Community Development 0.13%
Engineering 85.25%
Fire Department 4.94%
Information Technology 0.31%
Information Technology 0.01%
Police Department 1.13%
Public Works 3.71%
Recreation & Community Services 0.00%
Transit 4.53%
Table of Contents Multi-Year Plan

100 - General Fund 1.03%
100 - General Fund 0.02%
105 - Measure Q 2.12%
110 - COVID Relief 0.00%
126 - Navigation Center 0.00%
140 - CDBG 0.00%
150 - Police Grants 0.00%
160 - SLEF Grants 0.00%
200 - Recreation 0.00%
250 - Development Mitigation 0.00%
280 - LMD 0.07%
320 - Measure M 0.00%
340 - Development Services 0.18%
350 - Innovation and Technology 0.00%
420 - Gas Tax/Street Improvement 4.86%
425 - Gas Tax/Street Improvement
SB1

0.75%
430 - RTIF 0.60%
440 - Measure K 44.88%
460 - TDA Local Transportation 0.02%
480 - Subsidized Street Project 0.00%
500 - Parks Acquisition &
Improvement

0.02%
520 - Successor Agency/RDA Bond
Fund

0.00%
530 - Fire Facilities Fees 3.92%
540 - Government Facilities Fees 0.00%
550 - CFD 0.07%
580 - PFIP Drainage 7.28%
590 - PFIP Transportation 1.49%
610 - Federal Transit Management 4.61%
620 - Golf Course 0.08%
630 - PFIP Sewer 2.49%
640 - Sewer O&M 6.17%
650 - Sewer Improvement 11.60%
660 - Solid Waste 0.32%
670 - Solid Waste Cost Recovery 0.28%
680 - Water O&M 2.54%
Table of Contents Multi-Year Plan
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 282 690 - Water Improvement 3.37%
700 - PFIP Water 0.06%
810 - Engineering 0.09%
820 - Vehicles 0.92%
830 - Information Technology 0.15%
Capital Costs 99.93%
Operational Costs 0.07%
Table of Contents Multi-Year Plan

Capital Improvement Plan - Project Types
These are the City's Capital Improvement Program projects by "Type". These projects are designed to meet both current demands and long-term goals. The capital improvement plan represents strategic investments in infrastructure, public safety, improves public service levels and lays the groundwork for a sustainable future and growth.

Building and Facilities 3.35%
Capital Equipment 2.36%
Capital Improvement 60.16%
Computer Software 1.28%
Computers and Related Equipment 0.12%
Other Capital 0.59%
Other Improvements 4.42%
Roadways 2.92%
Vehicles 3.71%
Water and Sewer 21.10%
Table of Contents Project Types
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 284 Table of Contents Project Types

Projects by Department
This shows Capital Improvement Program projects organized by department, highlighting how each contributes to meeting current needs and long-term goals through strategic investment in infrastructure, public safety, service delivery, and sustainable growth. (1) Development Services Vehicle 2026 Community Development Vehicles $40,000 (2) Part Washers (Light Duty &
Heavy Duty)
2026 -
2028
Public Works Capital Equipment $0
(2) Type 1 Fire Engines 2026 Fire Department Vehicles $2,650,000 (2) Unmarked VehiclesDetective/Undercover2026 Police Department Vehicles $0 (3) M4T Drones 2026 Police Department Capital Equipment $27,000 (5) Marked Vehicles - Patrol 2026 Police Department Vehicles $0 1-ton Utility Truck-LMD 2026 Public Works Vehicles $0
1-ton Work Truck No. 3 2026 Public Works Vehicles $0
16041 - Water Master Plan & Rate
Study
2026 Engineering Other Capital $0
2 Replacement VFD's for 2 Wells -
Water
2026 Public Works Capital Equipment $125,000
2020 Urban Water Management
Plan Update (UWMP)
2026 -
2029
Public Works Other Capital $0
2024 Pavement Maintenance 2026 Engineering Roadways $0
2025 Pavement Maintenance Project2026 Engineering Roadways $2,500,000 2025 PFIP Sewer, Water, Storm
Drain & Transportation Update
2026 Engineering Water and Sewer $668,750
2025 Urban Water Management
Plan
2026 Engineering Other Capital $240,000
5000 lb. Forklift 2026 -
2028
Public Works Capital Equipment $0
911 Recording Software & Hardware 2026 Police Department Computer Software $0 99/120 IC - City Requested
Improvements
2026 Engineering Water and Sewer $0
AB109 Detective Vehicle 2026 Police Department Vehicles $0 Advanced PD Radio Purchase 2026 Police Department Capital Equipment $0 Advanced Water Meter Infrastructure2026 -
2030
Public Works Computer Software $3,800,000
Aerial Ladder Truck 2026 Fire Department Vehicles $0
Airport Way Widening Project 2026 Engineering Roadways $2,000,000 All-Way Stop Sign for Moffat Blvd
and Powers Ave
2026 Engineering Roadways $65,000
Animal Control Vehicle 2026 Police Department Vehicles $0 Articulating Boom Truck with Utility
Bed
2026 -
2028
Public Works Vehicles $0
Asphalt Emulsion Oiler 2026 Public Works Capital Equipment $0 Asphalt Grinder 2026 Public Works Capital Equipment $0
Asphalt Patch Truck 2026 Public Works Vehicles $0
Austin Road Resurfacing Project
with County
2026 Engineering Roadways $0
Table of Contents Projects by Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 286 Axon Fleet 3 2026 -
2029
Police Department Capital Equipment $244,000
Axon OSP10+ 2026 -
2030
Police Department Capital Equipment $1,695,000
Backhoe 2026 Public Works Capital Equipment $0
Basketball Courts Resurfacing &
Improvements
2026 Public Works Capital Improvement $0
Broadband Fiber Master Plan 2026 Community Development Other Capital $0 Chevrolet Silverado 1500 2026 Public Works Vehicles $0
Chevrolet Silverado 2500 HD 2026 Public Works Vehicles $0 Chevrolet Silverado 3500 HD 2026 Public Works Vehicles $0 CIP 21006 - Headworks Barscreen 2026 Public Works Capital Equipment $0 CIP 23029 - Transit Wheelchair
Accessible Van
2026 Transit Vehicles $0
CIP 24057 - 1-ton Dually Flatbed 2026 Public Works Vehicles $0 CIP 24062 - (2) Transit Buses 2026 Transit Vehicles $0
CIP 24063 - Transit Center
Upgrades
2026 Transit Capital Improvement $100,000
CIP Flat Bed Truck 2026 Public Works Vehicles $0
City Hall Assessment 2026 City Manager Other Capital $0 City Wide Records Management
Program
2026 City Clerk Computer Software $0
Citywide Roof & HVAC Repairs &
Upgrades
2026 Public Works Capital Improvement $0
Citywide Secure Card Key Access
Expansion
2026 Information Technology Computers and Related
Equipment
$332,003
CM - Downtown Revitalization -
ARPA
2026 City Manager Other Improvements $0
CMS Website Update 2026 Information Technology Computer Software $0 CNG Metering 2026 Public Works Computer Software $0
CNG Safety System for Fleet Heavy
Duty Shop
2026 Public Works Capital Improvement $0
Collection System Pretreatment 2026 Public Works Capital Improvement $0 Community Garden 2026 Public Works Capital Improvement $0 Community Services Officer Vehicles
(1) approved
2026 Police Department Vehicles $0
Conex Box Training Prop (Phase 1) 2026 Fire Department Building and Facilities $0 Core SCADA System 2026 Public Works Computer Software $0 Council Chamber Technology
Upgrade
2026 Information Technology Computer Software $0
Craftco Supershot 2500 Cracksealer 2026 Public Works Capital Equipment $0 Cricket Field at Doxey Park 2026 Public Works Capital Improvement $0 CTFGP Vehicle Purchase 2026 Police Department Vehicles $0 DIMS Migration 2026 Information Technology Computer Software $0 Dispatch Backup Battery 2026 Police Department Capital Equipment $0 Downtown Alley Improvements 2026 Public Works Roadways $0 Downtown Specific Plan 2026 Community Development Other Capital $0 Drones 2026 Police Department Capital Equipment $0
Dump Truck 2026 Public Works Vehicles $0
Eng Link 22 (PFIP) 2026 Engineering Other Improvements $13,000,000 ENG Survey Equipment
Replacement (GNSS)
2026 Engineering Capital Equipment $40,000
Engineering Building Expansion 2026 Engineering Building and Facilities $220,000 Engineering Construction Inspection
Vehicle Replacement
2026 Engineering Vehicles $0
Table of Contents Projects by Department

Evans Park Improvements 2026 Public Works Capital Improvement $0 Event Safety Barriers - Meridian
Barrier
2026 Police Department Capital Equipment $155,927
Family Entertainment Zone (FEZ) 2026 Community Development Other Capital $417,068 Faro Focus Laser Scanning Capture
Device (3D Scanner)
2026 Police Department Capital Equipment $86,000
Fiber Optic Cabling Citywide 2026 Information Technology Computer Software $0 FIRE - Analog-to-IP Converters 2026 Information Technology Computers and Related Equipment
$25,000
Fire Station No. 6 2026 -
2028
Fire Department Building and Facilities $10,773,000
Flat Saw 2026 Public Works Capital Equipment $0
Flock License Plate Readers (LPRs) 2026 Police Department Capital Equipment $0 French Camp Canal Master Study 2026 Engineering Other Capital $150,000 Furniture & ADA Improvements to
Sycamore Building
2026 Public Works Capital Equipment $0
FY26 Golf Fee Rate Study 2026 Public Works Other Capital $100,000 Gateway Design & Construction 2026 Public Works Capital Improvement $0 General Plan Update & Zoning Code
Conformity
2026 Community Development Other Capital $0
GIS Plotter 2026 Information Technology Computers and Related Equipment
$25,000
Golf Cart Path & Curb Installation 2026 -
2027
Public Works Capital Improvement $178,500
Grind, Gravel & Overlay at Yosemite 2026 Public Works Roadways $0 Heavy Rescue Vehicle 2026 Fire Department Vehicles $2,060,000 Hydro Vacuum Truck 2026 Public Works Vehicles $0
ICOR Mini Robot Upgrade 2026 Police Department Capital Equipment $30,000 IT - Battery Backup Unit
Replacements
2026 -
2030
Information Technology Computers and Related
Equipment
$20,000
IT Strategic Plan 2026 Information Technology Other Capital $100,000 Light Duty Truck-Streets 2026 Public Works Vehicles $0
Lighting at Woodward Park 2026 Public Works Capital Improvement $0 Local Roadway Safety Plan 2026 Engineering Other Capital $0 Main Street: Northgate Dr. to
Alameda St
2026 Engineering Roadways $0
Main Street: Yosemite to Alameda
St. Improvement
2026 Engineering Roadways $0
Manteca Transit Bus Facility 2026 -
2028
Transit Capital Improvement $14,250,000
Morenzone Park Restroom
Replacement
2026 Public Works Building and Facilities $48,000
Navigation Center & Affordable
Housing
2026 City Manager Capital Improvement $0
Network Switch Replacement 2026 Information Technology Computer Software $30,000 New Operations & Maintenance
Manual
2026 Public Works Other Capital $0
New Permitting Software for
Development Services
2026 Community Development Computer Software $0
New Police Department 2026 Police Department Other Capital $0 New Server Room 2026 Information Technology Capital Improvement $0 Nile Garden - Well 30 Construction 2026 Engineering Water and Sewer $1,000,000 Nile Garden Well 30 Project - City
Installed Pipeline
2026 Engineering Water and Sewer $0
North Plant Grit Classifier 2026 Public Works Water and Sewer $0 Table of Contents Projects by Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 288 Northgate Park Inclusive Playground
and Improvements
2026 Public Works Capital Improvement $0
Off-site Disaster Recovery Services 2026 Information Technology Computer Software $500,000 Pavement Grinder for Skid Steer 2026 -
2028
Public Works Capital Equipment $0
PD Locker Room & Breakroom
Renovations
2026 Police Department Capital Improvement $0
PD Mobile Printers - Qty 10 2026 Police Department Computers and Related Equipment
$0
PD Vehicles 2026 Police Department Vehicles $1,600,000
Portable Concrete Drum 2026 Public Works Capital Equipment $0 Portable Trailer 2026 Public Works Building and Facilities $0 Pressure Washer Sandblaster 2026 Public Works Capital Equipment $0 PW - LMD/CFD Utility Bed & Lumber
Rack for 92-9113
2026 Public Works Capital Equipment $0
PW - Parks - 3/4-ton Truck
Replacement
2026 Public Works Vehicles $80,000
PW - Parks - Woodward Park
Aerification and Overseeding
2026 Public Works Building and Facilities $64,000
PW - Parks 3/4 Ton Truck with
Liftgate #1
2026 Public Works Vehicles $0
PW - Parks 3/4 Ton Truck with
Liftgate #2
2026 Public Works Vehicles $0
PW - Parks Battery Operated
Equipment for Parks
2026 Public Works Capital Equipment $0
PW - Parks Kubota Tractor 2026 Public Works Capital Equipment $0 PW - Parks Morenzone Lighting
Upgrade
2026 Public Works Capital Improvement $17,000
PW - Parks Robotic Pool Cleaner 2026 Public Works Capital Equipment $0 PW - Parks Walker Mower
Replacement
2026 Public Works Capital Equipment $0
PW - Streets -
Sidewalks/Crosswalks Safety
2026 Public Works Capital Improvement $0
PW - Streets - Streets/Road Projects
- ARPA
2026 Public Works Roadways $0
PW Facilities - Custodial Truck
Replacement
2026 Public Works Vehicles $40,000
PW SW- (3) Automated Side Loader
Garbage Trucks
2026 Public Works Vehicles $1,858,527
PW SW- Fork Lift 2026 Public Works Capital Equipment $102,330 PW SW- Fork Truck (Cost Recovery
Fund)
2026 Public Works Vehicles $141,330
PW SW- Front Loader Garbage
Truck
2026 Public Works Vehicles $603,750
PW SW- Pickup Truck (Cost
Recovery Fund)
2026 Public Works Vehicles $70,000
PW SW- Roll Off Garbage Truck
(Cost Recovery Fund)
2026 Public Works Vehicles $303,347
PW SW- Sweeper (Cost Recovery
Fund)
2026 Public Works Vehicles $503,923
PW SW- Two (2) 3/4-ton Trucks 2026 Public Works Vehicles $140,000 PW- LMD/CFD - 144" Diesel Mower 2026 Public Works Vehicles $80,000 PW- LMD/CFD New 3/4-ton Truck 2026 Public Works Vehicles $70,000 PW- LMD/CFD New 72" Mower 2026 Public Works Vehicles $28,500 PW- LMD/CFD New 96" Diesel
Mower
2026 Public Works Vehicles $51,000
Table of Contents Projects by Department

PW- LMD/CFD Replacement 3/4-ton
Truck
2026 Public Works Vehicles $70,000
PW- LMD/CFD Replacement 3/4-ton
Truck
2026 Public Works Vehicles $70,000
PW- LMD/CFD Replacement 72"
Diesel Mower
2026 Public Works Vehicles $28,500
PW- LMD/CFD Replacement GO 4
Interceptor Cart
2026 Public Works Vehicles $52,000
PW- Parks & LMD/CFD
Replacement Chipper Truck
2026 Public Works Vehicles $140,000
PW- Parks Utility Trailer 7'x14' 2026 Public Works Capital Equipment $0 Radio Communications
Infrastructure Upgrade (formally
22015)
2026 Fire Department Capital Equipment $0
Radio System 15026 2026 Public Works Capital Equipment $0 Recreation 7x16 Enclosed Cargo
Trailer
2026 Recreation & Community
Services
Capital Equipment $0
Recreation Department Upgrade &
Beautification
2026 Recreation & Community
Services
Capital Improvement $0
Recreation Software 2026 Recreation & Community
Services
Computer Software $0
Recreation SUV with Tow Package 2026 Recreation & Community Services
Vehicles $0
Replace Fencing along Crom Street 2026 -
2028
Public Works Capital Equipment $0
Replace Netting near #1 Fairway 2026 -
2028
Public Works Capital Equipment $0
Replacement of 3 Electrical Panels 2026 Public Works Capital Equipment $0 Replacement of Covered Walkway 2026 -
2029
Public Works Capital Improvement $0
Replacement Radio Consoles for
Dispatch
2026 Police Department Capital Equipment $0
Retroreflective Traffic Sign Project
HSIPL 5242-033
2026 Engineering Capital Equipment $0
Road Safety Barrier Wall 2026 Public Works Roadways $0
Roller Steel 2026 Public Works Capital Equipment $0
Routing Software 2026 Public Works Computer Software $0 Rubber Tire Loader 2026 Public Works Capital Equipment $0 S. McKinley Avenue Southernly
Improvement
2026 Engineering Water and Sewer $0
Safe Route to Schools 2026 Engineering Roadways $0
SB 2 Grant - Housing Facilitation
Policies and Program Plan
2026 Community Development Other Capital $0
Sewer Master Plan & Rate Study 2026 -
2029
Engineering Other Capital $0
Sidewalks 2026 -
2028
Public Works Roadways $0
Sign Table 2026 Public Works Capital Equipment $0
Single Axle Dump Truck No. 1 2026 Public Works Vehicles $0 Single Axle Dump Truck No. 2 2026 Public Works Vehicles $0 Skate Park/Pump Track/Roller Skate
Area
2026 Recreation & Community
Services
Capital Improvement $0
Skid Steer 2026 -
2028
Public Works Capital Equipment $0
Solar Lighting at Civic Center
(Center St.)
2026 -
2029
Public Works Capital Improvement $0
Table of Contents Projects by Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 290 Solar Lighting at Tony B Marshall
Park (for Pickleball Courts)
2026 -
2029
Public Works Capital Improvement $0
Solera Park Exercise Equipment 2026 Public Works Capital Improvement $75,000 SR 120/McKinley Interchange 2026 Engineering Roadways $0 SR120/Airport DDI 2026 -
2030
Engineering Capital Improvement $21,740,000
SR120/Main DDI 2026 -
2028
Engineering Capital Improvement $5,350,000
Stock Fire Engine 2026 Fire Department Vehicles $0
Storage and Dorms Building at
Station 5
2026 Fire Department Building and Facilities $250,000
Storm Drain Improvements - Mellon
Avenue
2026 -
2027
Public Works Other Improvements $2,000,000
Storm Drain Zone 36 & 39 Backbone
Design
2026 -
2028
Engineering Water and Sewer $23,075,000
Stormwater Master Plan Update 2026 Engineering Other Capital $1,000,000 Streets Expansion 2026 Public Works Roadways $0
Streets Maintenance Yard Gate 2026 Public Works Roadways $0 Switchgear PLC Upgrades 2026 Public Works Computer Software $0 Thermoplastic Application Machine &
Trailer
2026 Public Works Capital Equipment $0
Three Dial-A-Ride Cutaways 2026 Transit Vehicles $1,000,000 Tidewater Bike Trial Resurfacing 2026 -
2028
Public Works Roadways $375,000
Tiller Equipment 2026 Fire Department Capital Equipment $0 Traffic Signal Update HSIPL
5242(034)
2026 Engineering Roadways $0
Updating Obsolete SCBA Packs 2026 Fire Department Capital Equipment $1,000,000 UPRR Crossing at Moffat &
Industrial
2026 Engineering Roadways $0
Used Fire Apparatus & Equipment 2026 Fire Department Capital Equipment $0 UV Effluent Gate Actuators 2026 Public Works Capital Equipment $0 Wastewater Collections
Replacement Dump Truck
2026 Public Works Vehicles $120,000
Wastewater Compressed Natural
Gas Storage Expansion
2026 Public Works Water and Sewer $410,000
Water - Two (2) 1 Ton Service Trucks
with Utility Beds
2026 Public Works Vehicles $180,000
Water & Sewer Pipe Installation at
Corwin & Suess
2026 Engineering Water and Sewer $0
Water Division Meter Services 1 Ton
Service Truck with Utility Bed
2026 Public Works Vehicles $90,000
Water Division New Emergency
Response Work Truck
2026 Public Works Vehicles $430,000
WCS-06 Central Union Rd Trunk
Extension
2026 Engineering Water and Sewer $0
WCS-28 Oak (Main to Willow) 2026 Engineering Water and Sewer $0 WCS-29 Sequoia Ave (Oregon to
Alley North of Nevada)
2026 Engineering Water and Sewer $0
WCS-30 Tidewater Bike Path
(Sandalwood to Louise)
2026 Engineering Water and Sewer $0
WCS-31 Walnut (Alley North of
Nevada to the UPRR)
2026 Engineering Water and Sewer $0
WCS-32 St Dominic (North of
Yosemite to Golf Course)
2026 Engineering Water and Sewer $29,000
Well 29 TCP Treatment Design 2026 Engineering Water and Sewer $0 Table of Contents Projects by Department

WMP 3 Pipe Replace/Upsize:

Walnut/Almond - Center/Yosemite
2026 -
2027
Engineering Water and Sewer $1,597,000
WMP 4 Pipe Replace/Upsize:

Yosemite/Oregon-Locust/Sequoia
2026 -
2027
Engineering Water and Sewer $1,820,000
WMP 5 Pipe Replace/Upsize:

Alameda/North-Acacia/Lincoln
2026 -
2028
Engineering Water and Sewer $3,282,000
WMP 6 Pipe Replace/Upsize:

Marin/Moffat-Lassen/Powers
2026 -
2029
Engineering Water and Sewer $1,004,000
WMP 7 Pipe Replace/Upsize:

Parks/Vine - Stockton/Wetmore
2029 Engineering Water and Sewer $0
WMP 8 Pipe Replace/Upsize:

Garfield (Yosemite to Moffat)
2026 -
2030
Engineering Water and Sewer $1,200,000
WMP 9 Pipe Replace/Upsize:

South/Lupton - Park/Main
2026 -
2030
Engineering Water and Sewer $1,323,000
Woodward Dumpster Enclosure 2026 Public Works Capital Improvement $0 Woodward Park Splash Pad 2026 Public Works Capital Improvement $0 WQCF - Dewatering (Centrifuge)
Unit No. 3
2026 Engineering Water and Sewer $3,800,000
WQCF - Sludge Thickener (DAF)
Unit No. 3
2026 -
2027
Engineering Water and Sewer $18,400,000
WQCF Alternative Energy
Development
2026 Public Works Capital Improvement $0
WQCF Breakroom & Operator
Control Room Remodel
2026 Public Works Capital Improvement $0
WQCF Floor 2026 -
2029
Public Works Capital Improvement $0
WQCF Ford 350 Service Truck 2026 Public Works Vehicles $70,000 WQCF RAM 2500 Service Truck No.
2 2026 Public Works Capital Equipment $0
WQCF- 22 Install New Waste Heat
Radiator
2026 Engineering Capital Improvement $0
WQCF-01 WAS (Waste Activated
Sludge) Pump Replacement
2026 Engineering Water and Sewer $0
WQCF-02 RAS (Return Activated
Sludge) Pump Replacements
2026 Engineering Water and Sewer $0
WQCF-03: Flow Split Repair - North
Plant
2026 -
2027
Engineering Capital Improvement $1,885,000
WQCF-03: IMLR Pump
Replacement - Both Plants
2026 -
2027
Engineering Capital Equipment $4,460,000
WQCF-03: Process Aeration Control
- Both Plants
2026 -
2027
Engineering Capital Improvement $2,925,000
WQCF-03: Zone B Mixing System -
Both Plants
2026 -
2027
Engineering Capital Improvement $4,865,000
WQCF-04 Side Stream Treatment 2026 -
2028
Engineering Capital Improvement $7,635,000
WQCF-10 I&E Switchgear PLC
Upgrades
2026 -
2028
Engineering Water and Sewer $127,000
WQCF-14 UV Disinfection System
Upgrade CIP 25004
2026 -
2027
Engineering Capital Improvement $5,800,000
WQCF-16 Replace Secondary
Effluent Equalization Pond Liner
2026 Engineering Water and Sewer $0
WQCF-17 Headworks Screen No. 3 2026 Engineering Water and Sewer $0 WQCF-18 FOG Receiving Station
Screening System
2026 Engineering Water and Sewer $0
WQCF-19 Bulk Ferric Chloride
Solution Tanks
2026 Engineering Water and Sewer $0
Table of Contents Projects by Department
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 292 WQCF-20 Digester No. 1 and 2
Overflow Boxes
2026 Engineering Water and Sewer $0
WQCF-21 Digester Pressure Relief
Valves Platform & Handrailing
2026 Engineering Capital Improvement $0
WQCF-7 I&E Core SCADA System 2026 -
2027
Engineering Water and Sewer $1,127,000
WQCF-8 I&E Remote Site PLC
Upgrade
2026 -
2027
Engineering Water and Sewer $1,727,000
WQCF-9 I&E PLC and OIT
Replacement
2026 -
2030
Engineering Water and Sewer $1,374,000
Wrapped Animal Control Vehicle -
ARPA
2026 Police Department Vehicles $0
Yosemite Ave: Walnut to Main St. 2026 Engineering Roadways $0 Zoom Conferencing Systems 2026 Information Technology Capital Equipment $30,000 Table of Contents Projects by Department

City Clerk
City Wide Records Management Program N/A
City Wide Records
Management Program
$0 $0 $0 $0 $0 $0
Table of Contents City Clerk
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 294 City Wide Records Management Program
Ana Rodriguez, Administrative
Assistant III
City Clerk
Capital Equipment
18041
The plan will focus on providing onboarding and ongoing support to city departments in the implementation of records management systems, public transparency and programs. This includes, but is not limited to, the creation and maintenance of the Laserfiche document repository system, the creation of electronic forms and workflows, the maintenance and update to the City’s records retention schedule to ensure compliance with legal requirements and best practices for proper storage, retrieval, and disposition of records. This is the final year of the project.
100.01.00.110-6000.01
Table of Contents City Wide Records Management Program

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 City Wide Records Management Program
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 296 FY2026 Budget Total Budget (all years) Project Total (to date) 100 - General Fund N/A
100 - General Fund N/A
Proposed
100 - General Fund $0 $0
Table of Contents City Wide Records Management Program

City Manager
City Hall Assessment N/A
CM - Downtown Revitalization - ARPA N/A
Navigation Center & Affordable Housing N/A
City Hall Assessment
$0 $0 $0 $0 $0 $0
CM - Downtown
Revitalization - ARPA
$0 $0 $0 $0 $0 $0
Navigation Center &
Affordable Housing
$0 $0 $0 $0 $0 $0
Table of Contents City Manager
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 298 City Hall Assessment
Vanessa Carrera, Executive
Assistant to City Manager
City Manager
Other
20057
The City Hall Campus Assessment will evaluate facility needs and explore concept plans to support City operations and enhance public services. The goal is to create a more modern, functional, and community-focused campus.

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 City Hall Assessment

FY2026 Budget Total Budget (all years) Project Total (to date) 540 - Government Facilities Fees N/A
540 - Government Facilities Fees N/A
Proposed
540 - Government Facilities Fees $0 $0
Table of Contents City Hall Assessment
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 300 CM - Downtown Revitalization - ARPA
Lana McBroom, Budget Manager
City Manager
Capital Improvement
25013
ARPA-funded projects CIP 25013
25013 150,000 Mural Crosswalk
25013 89,361 BlightedAreas - Cleanup BlightedAreas
25013 50,000 Downtown Murals - Downtown Murals
25013 27,000 Giant Chairs - Giant Downtown Tourist Chairs 25013 100,000 Helicopter - Veteran Memorial Helicopter
25013 20,000 Landmark - Downtown Landmark
25013 300,000 LightedArch - Downtown LightedArch
25013 100,000 Mini Park - Downtown Playground & Sign
25013 (continued from
above)
110.40.70.570-6280.01
25013110.40.55.966-6400.22
25013110.03.00.000-6400.01
25013110.00.00.900-7000.32
25013110.00.00.900-7000.32
25013110.00.00.900-7000.32
25013110.00.00.900-7000.32
25013110.40.55.966-8300.06
Other improvement
Table of Contents CM - Downtown Revitalization - ARPA

FY2026 Budget Total Budget (all years) Project Total (to date) Construction/Maintenance N/A
Design N/A
Land/Right-of-way N/A
Planning Account 1 N/A
Planning Account 2 N/A
Construction/Maintenance N/A
Design N/A
Land/Right-of-way N/A
Planning Account 1 N/A
Planning Account 2 N/A
Proposed
Construction/Maintenance $0 $0
Land/Right-of-way $0 $0
Design $0 $0
Planning Account 2 $0 $0
Planning Account 1 $0 $0
Table of Contents CM - Downtown Revitalization - ARPA
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 302 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 CM - Downtown Revitalization - ARPA

Navigation Center & Affordable Housing
Vielka Guarascio, Homeless &
Housing Services Manager
City Manager
Capital Improvement
24001
The Navigation Center is a low-barrier facility providing wraparound services to support individuals experiencing homelessness. It will offer shelter beds for adult men and women, pathways to transitional housing, and connections to affordable housing opportunities. The center focuses on comprehensive support, including case management, mental health services, and employment assistance, to help individuals achieve stability and long-term housing solutions.

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 Navigation Center & Affordable Housing Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 304 FY2026 Budget Total Budget (all years) Project Total (to date) 126 - Navigation Center N/A
140 - CDBG N/A
126 - Navigation Center N/A
140 - CDBG N/A
Proposed
140 - CDBG $0 $0
126 - Navigation Center $0 $0
Table of Contents Navigation Center & Affordable Housing

Community Development
(1) Development Services Vehicle 8.75%
Broadband Fiber Master Plan 0.00%
Downtown Specific Plan 0.00%
Family Entertainment Zone (FEZ) 91.25%
General Plan Update & Zoning Code
Conformity

0.00%
New Permitting Software for Development
Services

0.00%
SB 2 Grant - Housing Facilitation Policies
and Program Plan

0.00%
(1) Development
Services Vehicle
$40,000 $0 $0 $0 $0 $0
Broadband Fiber
Master Plan
$0 $0 $0 $0 $0 $0
Downtown Specific
Plan
$0 $0 $0 $0 $0 $0
Family Entertainment
Zone (FEZ)
$417,068 $0 $0 $0 $0 $0
General Plan Update
& Zoning Code
Conformity
$0 $0 $0 $0 $0 $0
New Permitting
Software for
Development Services
$0 $0 $0 $0 $0 $0
SB 2 Grant - Housing
Facilitation Policies
$0 $0 $0 $0 $0 $0
Table of Contents Community Development
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 306 and Program Plan
Table of Contents Community Development

(1) Development Services Vehicle
Kristy Smith, Administrative Assistant
III
Community Development
Capital Equipment
Purchase of a new Toyota RAV4 vehicle for department use.

The current vehicle is a 2006 Pontiac that is nearing 20 years, is unreliable, and not good condition (multiple interior items in need of replacement) especially to be utilizing as a vehicle representative of the department and the City.

New New Vehicle
 New Rav4 Quote Email
Email Quote from Fleet for a new Rav4. Email reports showing total ongoing costs for DS fleet - noted average per vehicle.

Table of Contents (1) Development Services Vehicle
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 308 FY2026 Budget Total Budget (all years) Project Total
G/L Account 1 50.00%
G/L Account 2 50.00%
G/L Account 1 50.00%
G/L Account 2 50.00%
Proposed
G/L Account 2 $20,000 $0
G/L Account 1 $20,000 $0
Table of Contents (1) Development Services Vehicle

FY2026 Budget Total Budget (all years) Project Total
340 - Development Services 100.00%
340 - Development Services 100.00%
Proposed
340 - Development Services $40,000 $0
Table of Contents (1) Development Services Vehicle
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 310 Broadband Fiber Master Plan
Kristy Smith, Administrative Assistant
III
Community Development
Other
23038
The Broadband Fiber Master Plan (funded by Local Area Technical Assistance (LATA) grant funding through the CPUC) is to determine the underserved areas of the city and create a plan to provide services to the residents and businesses in those areas. The successful implementation of this plan will lead to increased jobs, telehealth opportunities, provide valuable infrastructure to support remote work, and increase the competitive value of Manteca for business attraction.

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 Broadband Fiber Master Plan

FY2026 Budget Total Budget (all years) Project Total (to date) 350 - Innovation and Technology N/A
350 - Innovation and Technology N/A
Proposed
350 - Innovation and Technology $0 $0
Table of Contents Broadband Fiber Master Plan
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 312 Downtown Specific Plan
Kristy Smith, Administrative Assistant
III
Community Development
Other
24003
The Downtown Specific Plan would integrate sustainability policies and recommendations into the City planning strategies for Downtown Manteca. It would help provide a unique vision for downtown Manteca to ensure continued growth and revitalization that benefits downtown residents and the larger community. The plan will provide sound policy and guidance on development, land use, transportation, economic development, housing, public spaces, and cultural arts.

Project was originally funded in FY24, but defunded in FY25. The project is moving forward in FY26.

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 Downtown Specific Plan

FY2026 Budget Total Budget (all years) Project Total (to date) 340 - Development Services N/A
340 - Development Services N/A
Proposed
340 - Development Services $0 $0
Table of Contents Downtown Specific Plan
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 314 Family Entertainment Zone (FEZ)
Kristy Smith, Administrative Assistant
III
Community Development
Other
24002
Family Entertainment Zone (FEZ) Feasibility/Capacity Analysis, Fiscal Study, FEZ Master Plan Update, Marketing. (Previous project 20058 was unfunded for 3 years and closed out with no activity). In order to adequately plan for, implement, and develop the FEZ, additional work is needed to address market changes related to development. Additionally, a comprehensive marketing campaign will be essential to promoting the site as a premier development opportunity.

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 $417,068 $0
Table of Contents Family Entertainment Zone (FEZ)

FY2026 Budget Total Budget (all years) Project Total (to date) 340 - Development Services 100.00%
340 - Development Services 100.00%
Proposed
340 - Development Services $417,068 $0
Table of Contents Family Entertainment Zone (FEZ)
Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 316 General Plan Update & Zoning Code Conformity
Kristy Smith, Administrative Assistant
III
Community Development
Other
16023
The General Plan should be updated about every 10 years. The last General Plan Update was completed in 2003. Manteca is overdue for this update. The Zoning Code Conformity should occur immediately following the General Plan Update. Conformity of Manteca's Zoning Code took ten years after the 2003 General Plan Update to complete. These two processes are being combined into a single contract to ensure a timely and efficient completion of long range planning and subsequent zoning implementation.

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 General Plan Update & Zoning Code Conformity

FY2026 Budget Total Budget (all years) Project Total (to date) 340 - Development Services N/A
340 - Development Services N/A
Proposed
340 - Development Services $0 $0
Table of Contents General Plan Update & Zoning Code Conformity Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 318 New Permitting Software for Development
Services
Kristy Smith, Administrative Assistant
III
Community Development
Capital Equipment
22019
A complete permitting software is being requested for Development Services that will replace the current software after selection through a formal RFP process. The desired software will allow for the removal of other software currently being used while increasing service to customers through GIS integration, plan check integration, more robust online permitting, and much more. Further, the goal is for integration with the City's current financial system to ensure functionality and compatibility remains. A previous RFP identified several vendors that would allow for these benefits to staff and customers through streamlining and ease of use.

New
Table of Contents New Permitting Software for Development Services

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
Table of Contents New Permitting Software for Development Services Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 320 FY2026 Budget Total Budget (all years) Project Total (to date) 340 - Development Services N/A
340 - Development Services N/A
Proposed
340 - Development Services $0 $0
Table of Contents New Permitting Software for Development Services

SB 2 Grant - Housing Facilitation Policies and
Program Plan
Kristy Smith, Administrative Assistant
III
Community Development
Other
22059
The SB 2 Grant is a funding program from the State intended to support the adoption and implementation of policies and programs that streamline housing production at the local level. The City has used the funds received to work with a consultant on the preparation of an update to the City’s Zoning Code for consistency with State Law and to enhance opportunities to streamline the production of housing.

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 SB 2 Grant - Housing Facilitation Policies and Program Plan Proposed Fiscal Year 2025-26 Budget Book | City of Manteca Page 322 FY2026 Budget Total Budget (all years) Project Total (to date) 340 - Development Services N/A
340 - Development Services N/A
Proposed
340 - Development Services $0 $0
Table of Contents SB 2 Grant - Housing Facilitation Policies and Program Plan