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PROPOSED FISCAL YEAR
2026-27 BUDGET
City of Manteca
SSTTAARRTTIINNGG LLIINNEE
June 2, 2026
AGENDA
1 City Council Goals & Priorities
2 Manteca Demographics
4 Budget Calendar
3 Collaborative Team Effort
5 Financial Situation Update
7 General Fund Budget Overview
6 Citywide Budget Overview
Measure Q & Measure M
Enterprise Funds
9 8
Other Funds
10 11
General Fund Budget Overview
12 Summary
13 Council Discussion
2 MANTECA CITY COUNCIL
3 1 Public Safety
2 Updating Infrastructure
4 Development Services & Vitality
3 Quality of Life
5 Organizational Health & Governance
COUNCIL GOALS &
PRIORITIES
COUNCIL GOALS &
PRIORITIES
4 MANTECA DEMOGRAPHICS
Population
reached 99,400 in
2026
Economy
Manteca employs
over 39,400 people
Average home
value is $589k in
2026
Roughly 4,930
business permits
processed annually
Population Growth Property Values Business Activity
5 City Manager
City Attorney
City Clerk/ Legistlative
Development Services
Engineering
Facilities
Finance
Fire
COLLABORATIVE TEAM EFFORT
Human Resources
Information Technology
Parks, Recreation & Transit
Solid Wate & Fleet
Streets & ADA Compliance
Utilities
6 BUDGET CALENDAR
JJuull--AAuugg SSeepp--MMaarr DDeecc--JJaann AApprr--MMaayy JJuunnee Year-End
Adjustments/
Close
Carryovers
Budget
Development
Prior Year
Audit
Mid-Year
Adjustments
Budget
Development
Long Range
Financial Plan
Budget
Development
City Council
Budget
Adoption
7 FINA
NCIAL
SITUATIONUPDATE
FY2024-25Annual AuditCompleted
OngoingMonitoringofFinancial Sustainability Continued Review of Fees, Rates ,andCost
Recovery
FY27CostAllocation& Internal Service
FundsPlanningUpdates
AdvancementoftheFive-YearCapital Improvement Program (CIP) FY26 GFOA & CSMFO Budget Awards Working Toward FY27 CIP Award Recognition 8 D
IGITALBUDGET&
CIPBOOKS Improved Transparen
cyand
Accessibility
SeparateDigital OperatingBudget
and5-YearCapital Improvement
Program(CIP)Documents
MoreEfficient,Collaborative
Processes
SupportsData-DrivenDecisionsand
Compliance
9 CITYWIDE BUDGET OVERVIEW
Citywide Revenues $346.7 million Includes $87 million from General Fund Citywide Expenses $391.2 million Includes $84.8 million from General Fund Budget Deficit $44.5 million
Primarily funded through reserves, grant funding, and bond proceeds
Capital Requests $105.1 million
Reduced from $123.3 million; focused on infrastructure and facility improvements
Personnel Requests None at this time.
Reduced from $5.9 million; deferred until after labor
negotiations
Category Proposed Amount Notes
10 11
CITYWIDE BUDGET OVERVIEW (CONT.)
Primarily driven by:
One-time capital projects
Multi-year infrastructure investments
Bond-funded and restricted project activity
Addressed through:
Available fund balances
Planned bond proceeds
Restricted funding sources
Key Takeaway
Budget remains structurally balanced from an ongoing
operational perspective.
Planned Deficit
.
million
CITYWIDE BUDGET OVERVIEW (CONT.)
Collaboration Across Departments
Aligned requests with strategic goals and available funding Project Phasing & Workload Balance
Reduced, phased out, or deferred lower-priority initiatives Matched project timelines with workload capacity
Fund Affordability Focus
Maintained core services and deferred personnel requests pending labor negotiations and further fiscal analysis
Outcome
More focused, sustainable set of projects
Improved alignment of resources, workload, and City priorities 12 C
ITYWIDE
REVENUESBY
FUNDTYPE
Total CitywideRevenues-$346.7million
Enterprise-$106.6million
General Fund-$87million
Special Revenue-$69.5million
Capital Improvements-$51million Internal Service - $25.5 million Other Funds - $7.1 million Enterprise
30.8%
GeneralFund
25.1%
SpecialRevenue
20%
Capital
14.7%
InternalService
7.4%
13 OtherFunds
2%
Fiscal Year 2026-27 budget includes:
$2.7 million in Gas Tax Revenue (Fund 420)
$2.5 million in Measure Q support (transfer to Fund 420) $2.6 million in SB1 Revenue (Fund 425)
Recent State allocation updates indicate revenues may come in slightly higher
Staff budgeted revenues conservatively due to:
Economic uncertainty
Long-term fuel consumption trends
Increasing electric vehicle usage
Additional revenues, if realized, may support:
Reduce reliance on Measure Q support for roadway funding Additional pavement maintenance & road rehabilitation
Improve fund sustainability
GAS TAX & SB1 REVENUE OUTLOOK
14 C
ITYWIDE
EXPENSESBY
FUNDTYPE
Total CitywideExpenses-$391.2million
Enterprise-$112.2million
Capital Improvements-$99.9million
General Fund-$84.8million
Special Revenue-$63.8million Internal Service - $23.4 million Other Funds - $7.1 million Enterprise
28.4%
Capital
25.2%
GeneralFund
21.4%
SpecialRevenue
17.3%
InternalService
5.9%
15 OtherFunds
1.8%
G
ENERALFUND
REVENUES
Total General FundRevenues-$87Million
PropertyTax-modestgrowthcontinues
TOT- includestax-sharingagreement
revenues
SalesTax-conservativeoutlook;growth
flattening
Full CostAllocationPlan-slightdecrease
forFY27
Vehicle Internal ServiceFund-continued
refinementofcostrecoveryandfunding
allocations
16 PropertyTax
39.3%
SalesTax
22.8%
OtherSources
15.9%
Overhead
Allocation
13.4%
TOT
8.6%
Agreement Terms
City 25% off the top | Developer next $2 million
City reimbursed for:
Land purchase: $67,500/year for 10 years
Deferred City fees: $450,975/year for 20 years
Remaining TOT Split:
First 10 years: 75% to Developer, 25% to City
Next 15 years: 50% to Developer, 50% to City
GREAT WOLF LODGE TOT UPDATE
17 YYeeaarr
66 Year
6 P
ersonnel
58.9%
Operating
38.1%
TransfersOut
1.8%
GENERALFUND
EXPENSES
Total General FundExpenses-$84.8Million
NoNewPersonnel Operating 6% increase Capital $1,080,000 in n ewprojects
Council ChamberTechnologyUpgrades
(100k)
AxonOSP10+(339k)
UsedFireApparatus&Equipment(115k)
CivicCenterBack-upPower(100k)
StreetsMaintenanceYardGate&Expansion
(358k)
ParksSprayCartReplacement(52k)
TurfMaintenanceTopdresser(16k)
18 Capital
.6%
M
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L
L
I
O
N
S
GENERAL FUND 5-YEAR TREND
19 GENERAL FUND RESERVE 5-YEAR TREND
20 M
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L
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N
S
MEASURE Q TRENDS
21 MIL
LIO
N
S
MEASURE Q - PROPOSED INVESTMENTS
22 Technology & Equipment Investments - $209k
Axon Fleet 3
Police Drones & Tactical Equipment
Fire Command Vehicle
Citywide Security Improvements
Parks & Community Enhancements - $763k
Northgate Park Renovations
Lincoln Park Pool Deck Improvements
Parks Fleet & Forestry Equipment
Recreation Vehicle Replacement
Public Safety Staffing & Facilities - $10.4M
9 Firefighters
3 Police Overhires
Police HQ Debt Service on
Fire Station & Alerting System Upgrades
Streets & Infrastructure - $4.4M
Yosemite Avenue Improvements
Downtown Revitalization
Streets Transfer for Roadway Projects
Facilities Maintenance & Security
Upgrades
MEASURE Q - BOND FUNDING STRATEGY
23 Current Plan
~ $8 million placeholder for potential Measure Q-supported debt service Repayment Strategy
Eligible costs anticipated to be reimbursed through development-related fees, developer agreements, and grant/earmarked funding sources Ongoing Evaluation
Measure Q intended to help fill funding gaps for priority projects Staff continues evaluating fee increases, debt capacity, and future eligible projects for Council consideration
MEASURE M TRENDS
24 M
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N
S
SEWER FUND TRENDS
25 M
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L
I
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N
S
WATER FUND TRENDS
M
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L
L
I
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N
S
26 SOLID WASTE FUND TRENDS
27 M
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OTHER FUNDS
28 American Rescue Plan Act (ARPA) - One-time project funding Recreation/ Golf Fees - Recreation support and Golf stabilization Development Services - Cost recovery and reserve monitoring Gas Tax/ SB1 - Infrastructure funding pressures
Measure K - Regional transportation support
Fire Facilities Fees - Projects underway
Government Facilities Fees - Police Headquarters funding Community Facilities Districts - Offsets General Fund
SUMMARY
29 Structurally balanced FY27 proposed budget
Continued investment in infrastructure and public
safety
Focused and sustainable capital planning
Measure Q supporting community priorities
Commitment to transparency and long-term stability
Budget and Fiscal Policy updates under review
Staff seeking Council direction on the FY27 Proposed
Budget and FY2027–2031 CIP
THANK YOU!
SSTTAARRTT YYOOUURR EENNGGIINNEESS......
30 CONTACT US
(209) 456-8730
www.manteca.gov
1001 W. Center St. Manteca CA 95337
#TEAMMANTECA