Manteca City Council
June 2, 2026

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Misc. Reimbursement Market Value Change Interest Charges for Services Transfers
FY27 Revenues by Type
Transfers $1,051,030 57.84%
Charges for Services $736,200 40.51%
Interest $30,000 1.65%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Misc. Reimbursement - $2,864 - - -
Charges for Services $908,950 $915,542 $641,835 $565,330 $736,200 Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Salaries $1,016,601 $862,163 $930,032 $1,028,055 $1,195,779 Capital Outlay $6,495 $81,737 $60 - -
Total Expenditures $1,602,189 $1,497,463 $1,553,698 $1,934,839 $2,199,679 Total Revenues Less Expenditures $208,761 $839,105 -$19,564 -$273,485 -$382,449 Ending Fund Balance $339,365 $1,177,930 $1,158,367 $884,881 $502,432 $2M
$2M
$2M $2M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M
$3M

1.82M
Revenues by Type
Fund 200 - Recreation Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 183 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Interest - $18,450 $46,658 - $30,000
Market Value Change - - $5,640 - -
Unallocated Investment Expense - -$288 - - -
Transfers $902,000 $1,400,000 $840,000 $1,096,024 $1,051,030 Total Revenues $1,810,950 $2,336,568 $1,534,133 $1,661,354 $1,817,230 Historical Expenditures by Category
Capital Operations Personnel
FY27 Expenditures by Category
Personnel $1,473,117 66.97%
Operations $726,562 33.03%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $1,176,141 $1,064,722 $1,128,038 $1,243,491 $1,473,117 Operations $390,803 $347,524 $420,180 $690,078 $726,562 Capital $35,245 $85,216 $5,480 $1,270 -
Total Expenditures $1,602,189 $1,497,463 $1,553,698 $1,934,839 $2,199,679 $2M $1M $2M
$2M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M

2.2M
Expenditures by Category
Fund 200 - Recreation Table of Contents

Commentary
The FY 2026–27 budget continues to support recreational programming, community events, and related operational activities within the Recreation Fund. Due to increasing operational costs and service demands, the fund continues to require General Fund support to maintain service levels and reserve requirements. In the FY 2026-27 budget, the planned contribution is 27% (approximately $300,000) less than the previous fiscal year.

In FY 2026–27, the Recreation Events and Programs vehicle replacement request ($60,000), which would typically be funded through the Recreation Fund, is proposed to be funded through Measure Q revenues. Any unspent capital appropriations will roll forward into the next fiscal year.

Fund 200 - Recreation Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 185 Fund 210 - Low and Moderate Housing
Assets
Established to account for revenues and expenditures as a result of the activities related to the housing assets assumed by the City as Housing Successor to the former Redevelopment Agency. The activities are governed by California redevelopment law and must be used to provide housing for people with low and moderate incomes.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Budgeted
2023 2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
$250K
$300K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $582,161 $720,122 $924,434 $1,175,742 $1,175,742 Revenues
Investment Earnings $122,764 $169,312 $251,308 - -
Other Revenues $15,197 $35,000 - - -
Total Revenues $137,961 $204,312 $251,308 - -
Expenditures
Total Expenditures - - - - -
Total Revenues Less Expenditures $137,961 $204,312 $251,308 - - Ending Fund Balance $720,122 $924,434 $1,175,742 $1,175,742 $1,175,742 Fund 210 - Low and Moderate Housing Assets Table of Contents

Historical Revenue by Type
Loan Repayments Interest
Commentary
Fund 210 accounts for restricted resources associated with low and moderate income housing activities and affordable housing-related purposes. The fund balance primarily consists of previously accumulated housing assets and investment earnings that remain legally restricted for eligible housing and community development activities in accordance with applicable state requirements.

FY 2026–27 does not currently include any programmed revenues or expenditures within the fund. As a result, available fund balance is expected to remain stable during the fiscal year while the City continues evaluating eligible future housing, affordability, and community development opportunities that may utilize these restricted resources.

Any future use of the fund will be subject to applicable legal restrictions, program eligibility requirements, and City Council approval as necessary.
$$113388KK
$$220044KK
$$225511KK
0 0
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Fund 210 - Low and Moderate Housing Assets Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 187 Fund 250 - Development Mitigation
Established to account for the collection and use of the City’s development agreement fees established by the City Council and included in various development agreements. Types of fees collected include those for Public Facilities, Development Services, and Recreation Amenities.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $9,629,240 $9,857,606 $10,922,030 $14,491,181 $15,360,575 Revenues
Charges for Services $368,333 $770,558 $2,500,469 $835,000 $1,855,000 Investment Earnings $133,572 $335,546 $623,486 $200,000 $200,000 Other Revenues - - $280,247 - -
Total Revenues $501,905 $1,106,105 $3,404,202 $1,035,000 $2,055,000 Expenditures
Capital Improvement $208,956 $34,592 $5,607 $163,779 $40,000 Capital Outlay $64,583 $7,089 - $1,827 -
Total Expenditures $273,539 $41,681 $5,607 $165,606 $40,000 Total Revenues Less Expenditures $228,366 $1,064,424 $3,398,595 $869,394 $2,015,000 Ending Fund Balance $9,857,606 $10,922,030 $14,320,625 $15,360,575 $17,375,575 Fund 250 - Development Mitigation Table of Contents

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Misc. Reimbursement Interest Charges for Services
FY27 Revenues by Type
Charges for Services $1,855,000 90.27%
Interest $200,000 9.73%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Misc. Reimbursement - - $280,247 - -
Charges for Services $368,333 $770,558 $2,500,469 $835,000 $1,855,000 Interest $111,698 $363,751 $565,625 $200,000 $200,000
Market Value Change $27,534 -$22,527 $57,860 - -
Unallocated Investment Expense -$5,660 -$5,677 - - -
Total Revenues $501,905 $1,106,105 $3,404,202 $1,035,000 $2,055,000 $1M
$1M
$3M
$1M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M
$3M
$4M

2.06M
Revenues by Type
Fund 250 - Development Mitigation Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 189 Historical Expenditures by Category
Capital
FY27 Expenditures by Category
Capital $40,000 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Capital $273,539 $41,681 $5,607 $165,606 $40,000
Total Expenditures $273,539 $41,681 $5,607 $165,606 $40,000 $$227744KK
$42K
$6K
$$116666KK
$40K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
40K
Expenditures by Category
Fund 250 - Development Mitigation Table of Contents

Commentary
Fund 250 continues to reflect strong development-related activity associated with ongoing residential and commercial growth throughout the City. Revenues are generated through development agreement fees collected for public facilities, development services, recreation amenities, and other growth-related infrastructure obligations established through approved development agreements.

For FY 2026–27, budgeted revenues are projected at approximately $2.1 million, primarily driven by continued development activity and fee collections associated with new construction and development projects. Expenditures remain limited and are primarily associated with eligible capital improvement activities and development-related project costs. As a result, the fund is projected to continue increasing its available fund balance during FY 2026–27.

The significant increase in fund balance over recent fiscal years reflects continued development growth and the timing of fee collection relative to future eligible project expenditures and reimbursement obligations. Available fund balance will continue to be utilized for eligible infrastructure improvements, reimbursement agreements, recreationrelated improvements, and other growth-related capital needs in accordance with development agreement requirements and City Council direction.

Fund 250 - Development Mitigation Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 191 Fund 260 - Major Equipment Purchase Fee
Established to account for financing of major equipment utilized by City departments. Financing is provided by specific fees imposed on new development.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $200K
$400K
$600K
$800K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $906,615 $1,271,149 $1,687,946 $1,584,955 $1,703,999 Revenues
Charges for Services $330,948 $368,361 $416,331 $350,000 $289,000 Investment Earnings $32,586 $48,436 $83,479 $10,000 $40,000 Total Revenues $363,534 $416,796 $499,810 $360,000 $329,000 Expenditures
Capital Outlay - - $602,801 $240,956 -
Total Expenditures - - $602,801 $240,956 -
Total Revenues Less Expenditures $363,534 $416,796 -$102,991 $119,044 $329,000 Ending Fund Balance $1,270,149 $1,687,945 $1,584,955 $1,703,999 $2,032,999 Fund 260 - Major Equipment Purchase Fee Table of Contents

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $289,000 87.84%
Interest $40,000 12.16%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $330,948 $368,361 $416,331 $350,000 $289,000 Interest $12,487 $49,204 $77,270 $10,000 $40,000
Market Value Change $20,732 - $6,209 - -
Unallocated Investment Expense -$633 -$768 - - -
Total Revenues $363,534 $416,796 $499,810 $360,000 $329,000 $$336644KK
$$441177KK
$$550000KK
$$336600KK $$332299KK
FY2023 FY2024 FY2025 FY2026 FY2027
-$200K
0 $200K
$400K
$600K
329K
Revenues by Type
Fund 260 - Major Equipment Purchase Fee Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 193 Historical Expenditures by Category
Capital
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Capital - - $602,801 $240,956 -
Total Expenditures - - $602,801 $240,956 -
Commentary
Fund 260 continues to receive development-related fee revenues intended to support future major equipment purchases utilized by City departments. Revenues are generated primarily through fees collected on new development activity, along with investment earnings on accumulated fund balances.

The fund balance has continued to grow over recent fiscal years as revenues have consistently exceeded expenditures, positioning the City to address future large-scale equipment replacement and operational needs associated with community growth and expanded service demands. FY 2026–27 budgeted revenues are projected at approximately $329,000, while no new expenditures are currently programmed, resulting in a projected increase in available fund balance.

Prior year expenditures primarily reflect one-time capital outlay purchases and equipment-related needs funded through the program. The remaining fund balance will continue to be maintained for future eligible equipment purchases and related capital needs in accordance with program requirements and City operational priorities. 0 0
$$660033KK
$$224411KK
0 FY2023 FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
Expenditures by Category
Fund 260 - Major Equipment Purchase Fee Table of Contents

Fund 280 - LMD
Assessment Districts: Established to account for the financing of lighting and landscape maintenance districts (LMD) formed pursuant to the Landscaping and Lighting Act of 1972 and benefit assessment districts (BAD) formed pursuant to the Benefit Assessment Act of 1982.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2023 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $1,507,492 $1,476,977 $2,055,369 $1,937,496 $1,632,988 Revenues
Charges for Services $1,383,753 $1,466,838 $1,554,262 $1,631,963 $1,706,350 Investment Earnings -$995 $108,722 $111,554 $10,000 -
Other Revenues $10 $3,170 $1,360 - -
Total Revenues $1,382,767 $1,578,730 $1,667,176 $1,641,963 $1,706,350 Expenditures
Benefits $7,976 $31,263 $529,688 - $119,259
Professional Services $70,538 $57,436 $52,469 - -
Supplies $106,322 $83,261 $89,810 $1,546,948 $1,260,513 Transfers Out - - - $50,000 -
Capital Improvement $72,954 $4,424 $13,988 - -
Utilities $128,043 $28,256 $366,441 - -
Repairs & Maintenance $87,590 $138,955 $196,999 - -
Administrative Expenses $811,112 $443,156 $525,909 $117,000 $43,439 Salaries $21,261 $56,647 $14,635 $77,523 $389,353
Operating Fees $9,267 $19,680 $20,271 - -
Fund 280 - LMD Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 195 Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Market Value Change Unallocated Investment Expense Rental of Property Interest Charges for Services
FY27 Revenues by Type
Charges for Services $1,706,350 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Rental of Property $10 $3,170 $1,360 - -
Charges for Services $1,383,753 $1,466,838 $1,554,262 $1,631,963 $1,706,350 Interest $24,941 $110,446 $102,988 $10,000 -
Market Value Change -$24,673 - $8,566 - -
Unallocated Investment Expense -$1,264 -$1,724 - - -
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Capital Outlay $98,189 $137,260 $31,565 $155,000 $55,400 Total Expenditures $1,413,252 $1,000,338 $1,841,776 $1,946,471 $1,867,964 Total Revenues Less Expenditures -$30,485 $578,392 -$174,600 -$304,508 -$161,614 Ending Fund Balance $1,477,007 $2,055,369 $1,880,769 $1,632,988 $1,471,374 $$$111,,,333888333KKK
$$$111,,,555777999KKK
$$$111,,,666666777KKK $$$111,,,666444222KKK $$$111,,,777000666KKK FY2023 FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K
$2,000K

1.71M
Revenues by Type
Fund 280 - LMD Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Total Revenues $1,382,767 $1,578,730 $1,667,176 $1,641,963 $1,706,350 Historical Expenditures by Category
Transfers Capital Personnel
Operations
FY27 Expenditures by Category
Operations $1,303,952 69.81%
Personnel $508,612 27.23%
Capital $55,400 2.97%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $29,238 $87,910 $544,323 $77,523 $508,612
Operations $1,212,871 $770,744 $1,251,900 $1,663,948 $1,303,952 Capital $171,144 $141,684 $45,553 $155,000 $55,400
Transfers - - - $50,000 -
Total Expenditures $1,413,252 $1,000,338 $1,841,776 $1,946,471 $1,867,964 $1M
$1M
$2M
$2M $2M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M

1.87M
Expenditures by Category
Fund 280 - LMD Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 197 Commentary
Fund 280 accounts for revenues and expenditures associated with the City’s Lighting and Landscape Maintenance Districts (LMD) and Benefit Assessment Districts (BAD). Revenues are generated through annual assessments levied on benefited properties to support the ongoing maintenance, operation, and servicing of landscaping, lighting, streetscape, and related public improvements within each district.

Staff continues to work with consultants specializing in special district administration to ensure parcels are proportionately assessed based on the benefits received in accordance with applicable legislation and district engineering reports. Assessment revenues are intended to offset the costs associated with maintaining district improvements and supporting service levels throughout the various districts.

FY 2026–27 expenditures primarily reflect ongoing maintenance, utility, landscaping, operational, and administrative costs associated with district activities. Personnel expenditures continue to include a portion of staffing support allocated to district administration, including costs associated with the Senior Financial Analyst position established in FY 2025–26. The fund is projected to utilize available fund balance during FY 2026–27 to support ongoing operational and maintenance activities while maintaining service levels across the districts.

Fund 280 - LMD Table of Contents

Fund 320 - Measure M
In November 2006, Manteca approved Measure M – A Public Safety Sales Tax. This fund has been established to track the ½-cent sales tax the city receives to fund additional Public Safety Police and Fire personnel. A Council-approved public oversight committee evaluates the expenditure plan to ensure the City adheres to the ordinance.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2023 2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $6,178,311 $4,036,581 $6,121,552 $4,227,353 $2,767,550 Revenues
Tax & Franchise Revenues $10,233,014 $10,109,630 $10,235,229 $10,000,000 $10,370,000 Investment Earnings $59,716 $145,064 $204,633 $50,000 $50,000 Total Revenues $10,292,730 $10,254,694 $10,439,862 $10,050,000 $10,420,000 Expenditures
Benefits $3,306,145 $3,218,662 $3,126,670 $3,957,369 $4,002,793 Supplies $28,016 $53,133 $42,374 $359,977 $373,756
Administrative Expenses $158,000 $117,427 $161,958 $240,144 $287,176 Salaries $6,398,173 $6,691,483 $6,953,279 $6,877,504 $7,011,920 Capital Outlay $1,600 $102,484 $88,311 $74,809 -
Total Expenditures $9,891,933 $10,183,189 $10,372,591 $11,509,803 $11,675,645 Total Revenues Less Expenditures $400,797 $71,505 $67,271 -$1,459,803 -$1,255,645 Ending Fund Balance $6,579,108 $4,108,086 $6,188,823 $2,767,550 $1,511,905 Fund 320 - Measure M Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 199 Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Sales Tax
FY27 Revenues by Type
Sales Tax $10,370,000 99.52%
Interest $50,000 0.48%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Sales Tax $10,233,014 $10,109,630 $10,235,229 $10,000,000 $10,370,000 Interest $49,633 $155,986 $187,905 $50,000 $50,000
Market Value Change $12,598 -$8,487 $16,728 - -
Unallocated Investment Expense -$2,515 -$2,435 - - -
Total Revenues $10,292,730 $10,254,694 $10,439,862 $10,050,000 $10,420,000 $10M $10M $10M $10M $10M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M

10.4M
Revenues by Type
Fund 320 - Measure M Table of Contents

Historical Expenditures by Category
Capital Operations Personnel
FY27 Expenditures by Category
Personnel $11,014,713 94.34%
Operations $660,932 5.66%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $9,704,317 $9,910,145 $10,079,949 $10,834,873 $11,014,713 Operations $186,016 $170,561 $204,332 $600,121 $660,932 Capital $1,600 $102,484 $88,311 $74,809 -
Total Expenditures $9,891,933 $10,183,189 $10,372,591 $11,509,803 $11,675,645 $10M $10M $10M
$12M $12M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

11.7M
Expenditures by Category
Fund 320 - Measure M Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 201 Commentary
Fund 320 accounts for revenues and expenditures associated with Measure M, the voter-approved ½-cent Public Safety Sales Tax established to support Police and Fire personnel costs and related public safety services. Revenues continue to provide a critical ongoing funding source for maintaining core public safety staffing levels and operational support within the City.

For FY 2026–27, Measure M revenues are budgeted at approximately $10.4 million, reflecting relatively stable sales tax performance and conservative revenue forecasting in response to broader economic uncertainties and moderating consumer spending trends. Expenditures are budgeted at approximately $11.7 million and continue to primarily support police and fire personnel costs, including salaries and benefits associated with maintaining existing public safety staffing levels.

The FY 2026–27 budget reflects planned use of available fund balance to support rising personnel costs, including salary adjustments, retirement obligations, healthcare costs, and other employee-related expenditures. Based on current projections, the fund is expected to remain above the City’s 25% reserve requirement; however, available discretionary fund balance continues to narrow as public safety personnel costs increase faster than Measure M revenue growth.

A Council-appointed public oversight committee continues to review Measure M expenditures and expenditure plans to help ensure compliance with the voter-approved ordinance and maintain transparency regarding the use of public safety sales tax revenues.

Fund 320 - Measure M Table of Contents

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

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $15,427,806 $13,671,528 $17,954,593 $24,124,670 $18,027,496 Revenues
Licenses & Permits $4,855,034 $7,170,925 $8,503,385 $6,000,000 $8,000,000 Intergovernmental - $230,741 $60,000 $245,000 -
Charges for Services $1,477,562 $2,138,208 $2,547,821 $1,812,500 $2,373,500 Investment Earnings $194,408 $493,312 $1,022,810 $150,000 $1,350,000 Other Revenues $58,974 - $124,077 - -
Total Revenues $6,585,978 $10,033,186 $12,258,092 $8,207,500 $11,723,500 Expenditures
Benefits $1,036,846 $1,134,319 $1,249,312 $1,443,143 $1,675,470 Professional Services $1,060,740 $1,643,649 $1,615,674 $7,837,787 $5,186,000 Supplies $41,451 $40,850 $39,815 $530,959 $550,620
Utilities $36,194 $34,583 $44,033 $50,026 $44,900
Dues & Subscriptions $13,877 $5,995 $59,615 $85,020 $82,300 Repairs & Maintenance $2,583 $1,304 - $1,000 $1,000
Claims & Insurance $109,500 $149,294 $204,810 $212,639 $261,934 Administrative Expenses $474,697 $406,224 $537,428 $853,850 $899,214 Salaries $1,973,559 $2,122,713 $2,352,804 $2,705,250 $2,954,496 Fund 340 - Development Services Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 203 Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Other Revenue State/County Grants Market Value Change Interest Charges for Services
Other
FY27 Revenues by Type
Other $8,000,000 68.24%
Charges for Services $2,373,500 20.25%
Interest $850,000 7.25%
Market Value Change $500,000 4.26%
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Legal Services $13,221 $174,016 $135,296 $175,000 $175,000 Economic Development Programs - - - $335,000 -
Maintenance Agreements & Licenses $22,500 $24,750 $25,602 $35,000 $325,000 Capital Outlay - - - $40,000 -
Debt Service $12,420 $12,424 $107,062 - -
Total Expenditures $4,797,588 $5,750,120 $6,371,452 $14,304,674 $12,155,934 Total Revenues Less Expenditures $1,788,390 $4,283,065 $5,886,640 -$6,097,174 -$432,434 Ending Fund Balance $17,216,196 $17,954,593 $23,841,233 $18,027,496 $17,595,062 $7M
$10M
$12M
$8M
$12M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M

11.7M
Fund 340 - Development Services Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
State/County Grants - $230,741 $60,000 $245,000 -
Other $4,855,034 $7,170,925 $8,503,385 $6,000,000 $8,000,000 Charges for Services $1,477,562 $2,138,208 $2,547,821 $1,812,500 $2,373,500 Interest $192,144 $539,569 $928,247 $150,000 $850,000
Market Value Change $12,000 -$37,836 $94,563 - $500,000 Unallocated Investment Expense -$9,736 -$8,421 - - -
Other Revenue $58,974 - $124,077 - -
Total Revenues $6,585,978 $10,033,186 $12,258,092 $8,207,500 $11,723,500 Historical Expenditures by Category
Debt Service Capital Personnel
Operations
FY27 Expenditures by Category
Operations $7,525,968 61.91%
Personnel $4,629,966 38.09%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $3,010,405 $3,257,032 $3,602,116 $4,148,393 $4,629,966 Operations $1,774,763 $2,280,664 $2,614,274 $8,234,456 $7,525,968 Capital - $200,000 $48,000 $1,921,825 -
Revenues by Type
$5M
$6M $6M
$14M
$12M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M

12.2M
Expenditures by Category
Fund 340 - Development Services Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 205 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Debt Service $12,420 $12,424 $107,062 - -
Total Expenditures $4,797,588 $5,750,120 $6,371,452 $14,304,674 $12,155,934 Commentary
Fund 340 accounts for revenues and expenditures associated with development services, building activities, planning, permitting, engineering review, and other development-related services provided by the City. Revenues are primarily generated through permits, plan review fees, development service charges, and related development activity occurring throughout the community.

For FY 2026–27, revenues are budgeted at approximately $11.5 million, reflecting continued development activity, permitting volume, and associated service demand within the City. Expenditures are budgeted at approximately $12.2 million and primarily support personnel, professional services, technology, permitting operations, and other development-related activities necessary to support ongoing growth and development review functions.

Professional service expenditures have historically been budgeted conservatively, with actual expenditures typically coming in lower than budget due to project timing, development activity fluctuations, and consultant utilization needs.

The FY 2026–27 budget also includes approximately $720,000 in proposed capital and operational improvement projects, including continued work related to the Family Entertainment Zone (FEZ) project ($275,000), the General Plan Update and Zoning Code Conformity project ($250,000), new permitting software for Development Services ($120,000), planning scanning services ($50,000), and replacement of the Development Services plotter ($25,000). Any unspent capital appropriations will roll forward into the next fiscal year.

Although the FY 2026–27 budget reflects planned use of available fund balance, the fund continues to maintain reserves above the City’s 50% reserve requirement. The planned use of reserves is considered acceptable due to the availability of accumulated fund balance, conservative expenditure budgeting practices, and the timing of multi-year development and planning-related projects.

Fund 340 - Development Services Table of Contents

Fund 350 - Innovation and Technology
Established to account for all funding received from lease revenue from cellular towers and other technology projects for use in economic development.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
$250K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $171,034 $292,905 $303,024 $538,578 $638,578 Revenues
Intergovernmental - - $100,754 - -
Investment Earnings $4,533 $10,149 $20,192 - -
Other Revenues $106,761 $108,593 $113,320 $100,000 $100,000 Total Revenues $111,293 $118,742 $234,266 $100,000 $100,000 Expenditures
Professional Services - $116,754 - - -
Total Expenditures - $116,754 - - -
Total Revenues Less Expenditures $111,293 $1,988 $234,266 $100,000 $100,000 Ending Fund Balance $282,327 $294,893 $537,290 $638,578 $738,578 Fund 350 - Innovation and Technology Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 207 Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest State/County Grants Rental of Property
FY27 Revenues by Type
Rental of Property $100,000 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
State/County Grants - - $100,754 - -
Rental of Property $106,761 $108,593 $113,320 $100,000 $100,000 Interest $2,498 $10,310 $18,198 - -
Market Value Change $2,161 - $1,994 - -
Unallocated Investment Expense -$127 -$161 - - -
Total Revenues $111,293 $118,742 $234,266 $100,000 $100,000 $$111111KK $$111199KK
$$223344KK
$$110000KK $$110000KK
FY2023 FY2024 FY2025 FY2026 FY2027
-$100K
0 $100K
$200K
$300K
100K
Revenues by Type
Fund 350 - Innovation and Technology Table of Contents

Historical Expenditures by Category
Operations
 No data available
Commentary
Fund 350 accounts for revenues generated from cellular tower lease agreements and other technology-related funding sources intended to support economic development and future technology initiatives throughout the City.

Revenues are primarily derived from ongoing lease payments and related technology agreements.

The available fund balance continues to grow as revenues exceed current expenditures, positioning the City to support future innovation, connectivity, and “Smart City” technology initiatives as projects are identified and approved. FY 2026–27 revenues are budgeted at approximately $100,000, with no expenditures currently programmed.

Expenditures will occur as future technology, infrastructure, economic development, and network-related projects are evaluated and authorized by the City.
0 $$111177KK
0 0 0
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
Expenditures by Category
Fund 350 - Innovation and Technology Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 209 Fund 420 - Gas Tax / Street Improvement
Established to account for the construction and maintenance of the street system within Manteca and financed by the City’s share of the state gasoline taxes.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $6,021,433 $1,945,952 $1,234,322 $753,087 $1,369,845 Revenues
Intergovernmental $2,183,414 $2,414,233 $2,537,491 $2,680,648 $2,730,283 Investment Earnings $81,397 $85,078 $63,249 $50,000 -
Other Revenues $22,126 $13,795 $29,766 - -
Transfers - - - $2,332,333 $2,500,000
Total Revenues $2,286,937 $2,513,106 $2,630,506 $5,062,981 $5,230,283 Expenditures
Benefits $489,788 $656,738 $598,904 $709,284 $807,166
Professional Services $84,245 $82,110 $93,782 $94,500 $102,500 Supplies $141,416 $208,591 $203,592 $426,296 $638,931
Capital Improvement $451 $82,674 $2,326 - -
Utilities - - - $1,000 $500
Dues & Subscriptions $206 $308 $1,060 $1,200 $1,200
Repairs & Maintenance $262,753 $399,622 $377,061 $683,157 $548,623 Claims & Insurance $58,300 $106,389 $100,086 $103,912 $128,001 Administrative Expenses $100,527 $74,873 $123,743 $184,511 $606,836 Salaries $825,764 $981,173 $1,013,538 $1,255,330 $1,465,359 Maintenance Agreements & Licenses $544,570 $588,452 $670,771 $933,583 $900,000 Fund 420 - Gas Tax / Street Improvement Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Misc. Reimbursement Interest Transfers In Gas Tax
FY27 Revenues by Type
Gas Tax $2,730,283 52.20%
Transfers In $2,500,000 47.80%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Gas Tax $2,183,414 $2,414,233 $2,537,491 $2,680,648 $2,730,283 Misc. Reimbursement $22,126 $13,795 $29,766 - -
Interest $76,861 $86,427 $59,331 $50,000 -
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operating Fees $20,873 $30,503 $34,928 $27,000 $35,000
Capital Outlay - $11,452 - $26,450 $847,000
Total Expenditures $2,528,892 $3,222,887 $3,219,791 $4,446,223 $6,081,116 Total Revenues Less Expenditures -$241,955 -$709,781 -$589,286 $616,758 -$850,833 Ending Fund Balance $5,779,478 $1,236,171 $645,037 $1,369,845 $519,012 $2M $3M $3M
$5M $5M
FY2023 FY2024 FY2025 FY2026 FY2027
-$2M
0 $2M
$4M
$6M

5.23M
Revenues by Type
Fund 420 - Gas Tax / Street Improvement Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 211 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Market Value Change $8,431 - $3,917 - -
Unallocated Investment Expense -$3,895 -$1,349 - - -
Transfers In - - - $2,332,333 $2,500,000
Total Revenues $2,286,937 $2,513,106 $2,630,506 $5,062,981 $5,230,283 Historical Expenditures by Category
Capital Personnel Operations
FY27 Expenditures by Category
Operations $2,961,591 48.70%
Personnel $2,272,525 37.37%
Capital $847,000 13.93%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $1,315,552 $1,637,911 $1,612,442 $1,964,614 $2,272,525 Operations $1,212,890 $1,490,850 $1,605,023 $2,455,159 $2,961,591 Capital $451 $94,126 $2,326 $26,450 $847,000
Total Expenditures $2,528,892 $3,222,887 $3,219,791 $4,446,223 $6,081,116 $3M
$3M $3M
$4M
$6M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

6.08M
Expenditures by Category
Fund 420 - Gas Tax / Street Improvement Table of Contents

Commentary
Fund 420 accounts for revenues and expenditures associated with the City’s share of state gasoline taxes used to support street maintenance, roadway operations, pavement preservation, and related transportation infrastructure improvements throughout the City.

Gas tax revenues continue to face long-term statewide pressure due to increased vehicle fuel efficiency, growth in electric vehicle usage, and declining gasoline consumption, all of which reduce traditional per-gallon fuel tax revenues. To help offset these impacts and maintain roadway maintenance efforts, the FY 2026–27 budget includes a $2.5 million transfer from Measure Q to support ongoing street and road maintenance activities.

FY 2026–27 revenues are budgeted at approximately $5.2 million, while expenditures are budgeted at approximately $6.1 million, reflecting continued investment in pavement maintenance, roadway repairs, operational support, and transportation infrastructure activities. The increase in expenditures is primarily driven by rising maintenance and construction costs, expanded operational needs, and continued investment in maintaining the City’s growing street network.

The budget also includes approximately $847,000 in capital outlay and operational equipment requests focused on maintenance efficiency, operational reliability, and replacement of aging fleet and field equipment. Planned purchases include replacement service vehicles and service trucks, replacement of a compact wheel loader, traffic signal detection system upgrades, LED streetlight upgrades, and other operational support equipment necessary to maintain service levels citywide.

Although the fund is projected to utilize a portion of available fund balance during FY 2026–27, the planned use of reserves is intended to support ongoing infrastructure maintenance and operational continuity while supplementing declining traditional gas tax revenues. Staff will continue monitoring transportation funding trends, operational demands, and long-term roadway maintenance needs while evaluating sustainable funding strategies to support the City’s transportation infrastructure system.

Fund 420 - Gas Tax / Street Improvement Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 213 Fund 425 - Gas Tax / Street Improvement
SB1
Senate Bill 1 (Local Streets and Roads): This fund was established to manage State of California funding from the Road Maintenance and Rehabilitation Account, which supports deferred maintenance of local streets and roads.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance - $5,274,348 $7,091,339 $6,981,801 $2,724,032 Revenues
Intergovernmental $1,938,477 $2,291,655 $2,481,043 $2,385,370 $2,630,010 Investment Earnings - $166,405 $288,055 $100,000 -
Total Revenues $1,938,477 $2,458,059 $2,769,098 $2,485,370 $2,630,010 Expenditures
Capital Improvement $47,655 $1,091,069 $2,828,578 $6,374,401 - Repairs & Maintenance - - $63,830 $368,738 -
Total Expenditures $47,655 $1,091,069 $2,892,408 $6,743,139 - Total Revenues Less Expenditures $1,890,822 $1,366,991 -$123,311 -$4,257,769 $2,630,010 Ending Fund Balance $1,890,822 $6,641,339 $6,968,028 $2,724,032 $5,354,042 Fund 425 - Gas Tax / Street Improvement SB1 Table of Contents

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Gas Tax
FY27 Revenues by Type
Gas Tax $2,630,010 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Gas Tax $1,938,477 $2,291,655 $2,481,043 $2,385,370 $2,630,010 Interest - $183,034 $262,468 $100,000 -
Market Value Change - -$13,772 $25,587 - -
Unallocated Investment Expense - -$2,857 - - -
Total Revenues $1,938,477 $2,458,059 $2,769,098 $2,485,370 $2,630,010 $2M
$2M $3M $2M $3M
FY2023 FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M
$3M

2.63M
Revenues by Type
Fund 425 - Gas Tax / Street Improvement SB1 Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 215 Historical Expenditures by Category
Operations Capital
FY27 Expenditures by Category

No data available
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations - - $63,830 $368,738 -
Capital $47,655 $1,091,069 $2,828,578 $6,374,401 -
Total Expenditures $47,655 $1,091,069 $2,892,408 $6,743,139 - Commentary
Fund 425 accounts for revenues and expenditures associated with Senate Bill 1 (SB1) – the Road Repair and Accountability Act of 2017. The fund receives State of California Road Maintenance and Rehabilitation Account (RMRA) revenues intended to support deferred maintenance, rehabilitation, and improvement of local streets and roadway infrastructure throughout the City.

FY 2026–27 revenues are budgeted at approximately $2.6 million and are primarily derived from SB1 formula allocations. No expenditures are currently budgeted in FY 2026–27 following the appropriation of previously planned pavement maintenance projects in FY 2025–26.

The fund is projected to maintain a positive operating position in FY 2026–27, with the projected ending fund balance increasing to approximately $5.4 million. SB1 funding continues to serve as a critical revenue source for maintaining roadway conditions, supporting future pavement preservation efforts, and addressing ongoing transportation infrastructure needs throughout the City.
$0M
$1M
$3M
$7M
0 FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
Expenditures by Category
Fund 425 - Gas Tax / Street Improvement SB1 Table of Contents

Fund 430 - RTIF
Regional Transportation Impact Fees: Established to account for fees collected from development projects that have an impact upon the Regional Transportation Network. Funds will be used exclusively to construct projects identified in the RTIF Capital Project list. Funds collected locally are part of a regional effort and will be used within the region and City to mitigate traffic congestion.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $19,004,726 $18,147,603 $23,361,831 $28,169,801 $23,076,984 Revenues
Charges for Services $2,264,003 $3,430,490 $4,303,493 $2,482,000 $3,096,500 Investment Earnings $259,606 $665,449 $1,236,835 $20,000 $200,000 Other Revenues - $1,172,435 - - -
Total Revenues $2,523,609 $5,268,374 $5,540,328 $2,502,000 $3,296,500 Expenditures
Professional Services $8,371 $8,680 - $3,229,000 $3,229,000 Capital Improvement $3,372,361 $45,465 $783,663 $4,365,817 $3,000,000 Claims & Insurance - - $272,324 - -
Total Expenditures $3,380,732 $54,145 $1,055,986 $7,594,817 $6,229,000 Total Revenues Less Expenditures -$857,123 $5,214,229 $4,484,341 -$5,092,817 -$2,932,500 Ending Fund Balance $18,147,603 $23,361,832 $27,846,172 $23,076,984 $20,144,484 Fund 430 - RTIF Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 217 Historical Revenue by Type
Unallocated Investment Expense Misc. Reimbursement Market Value Change Settlements Interest Charges for Services
FY27 Revenues by Type
Charges for Services $3,096,500 93.93%
Interest $200,000 6.07%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Settlements - $1,172,000 - - -
Misc. Reimbursement - $435 - - -
Charges for Services $2,264,003 $3,430,490 $4,303,493 $2,482,000 $3,096,500 Interest $209,045 $725,959 $1,124,575 $20,000 $200,000
Market Value Change $61,153 -$49,179 $112,260 - -
Unallocated Investment Expense -$10,592 -$11,331 - - -
Total Revenues $2,523,609 $5,268,374 $5,540,328 $2,502,000 $3,296,500 $3M
$5M $6M
$3M
$3M
FY2023 FY2024 FY2025 FY2026 FY2027
-$3M
0 $3M
$5M
$8M

3.3M
Revenues by Type
Fund 430 - RTIF Table of Contents

Historical Expenditures by Category
Operations Capital
FY27 Expenditures by Category
Operations $3,229,000 51.84%
Capital $3,000,000 48.16%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations $8,371 $8,680 $272,324 $3,229,000 $3,229,000 Capital $3,372,361 $45,465 $783,663 $4,365,817 $3,000,000 Total Expenditures $3,380,732 $54,145 $1,055,986 $7,594,817 $6,229,000 $3M
$0M
$1M
$8M
$6M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

6.23M
Expenditures by Category
Fund 430 - RTIF Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 219 Commentary
Fund 430 accounts for revenues and expenditures associated with Regional Transportation Impact Fees (RTIF) collected from development projects that impact the regional transportation network. Revenues are generated through development activity and are restricted for use on eligible transportation infrastructure projects identified within the regional RTIF Capital Project program.

FY 2026–27 revenues are budgeted at approximately $3.3 million and continue to reflect ongoing residential and commercial development activity within the City. The fund maintains a significant available fund balance due to the timing of fee collections relative to the implementation of large-scale regional transportation projects.

The FY 2026–27 budget includes approximately $3.0 million in capital improvement funding for the Airport Way Widening Project, a major transportation infrastructure project intended to improve roadway capacity, traffic circulation, and regional connectivity. Expenditures within the fund are limited to eligible regional transportation improvements and projects consistent with RTIF program requirements and regional planning objectives.

Although the fund is projected to utilize a portion of available fund balance during FY 2026–27, reserves remain strong and are intended to support future transportation infrastructure obligations associated with continued regional growth and development. RTIF funding continues to serve as an important mechanism for ensuring development contributes proportionately toward mitigating transportation impacts throughout the region and within the City of Manteca.

Fund 430 - RTIF Table of Contents

Fund 440 - Measure K
Measure K: Established to account for the construction and maintenance of the street system within Manteca and financed with a ½-cent sales tax approved by voters in 1990 and levied for that purpose by San Joaquin County. The tax was authorized to be levied and collected for a 20-year period. In November 2006, voters extended the tax for an additional 30 years.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
$15M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $10,010,393 $11,202,247 $6,275,062 $13,532,662 $10,839,112 Revenues
Intergovernmental $2,012,701 $2,516,926 $10,626,900 $8,108,221 $3,212,000 Investment Earnings $107,884 $327,351 $453,315 - -
Other Revenues - - $2,000 - -
Total Revenues $2,120,584 $2,844,277 $11,082,215 $8,108,221 $3,212,000 Expenditures
Benefits $133,516 $137,709 $175,883 $259,930 $273,638
Transfers Out - $202,927 - - -
Capital Improvement $472,767 $7,179,620 $3,432,183 $10,035,334 $3,100,000 Repairs & Maintenance $10,990 - - - -
Claims & Insurance $9,300 $12,680 $15,966 $16,577 $20,420 Administrative Expenses $14,000 $10,388 $15,251 $22,531 $26,944 Salaries $288,158 $228,137 $358,350 $467,399 $528,614
Total Expenditures $928,731 $7,771,461 $3,997,633 $10,801,771 $3,949,616 Total Revenues Less Expenditures $1,191,853 -$4,927,184 $7,084,582 -$2,693,550 -$737,616 Fund 440 - Measure K Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 221 Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Misc. Reimbursement Market Value Change Interest Intergovernmental Revenues Measure K
FY27 Revenues by Type
Measure K $3,212,000 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Measure K $2,012,701 $2,516,926 $5,126,900 $8,108,221 $3,212,000 Misc. Reimbursement - - $2,000 - -
Interest $118,489 $346,401 $408,036 - -
Market Value Change -$4,602 -$13,643 $45,279 - -
Unallocated Investment Expense -$6,004 -$5,407 - - -
Intergovernmental Revenues - - $5,500,000 - -
Total Revenues $2,120,584 $2,844,277 $11,082,215 $8,108,221 $3,212,000 Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Ending Fund Balance $11,202,246 $6,275,063 $13,359,644 $10,839,112 $10,101,496 $2M
$3M
$11M
$8M
$3M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M

3.21M
Revenues by Type
Fund 440 - Measure K Table of Contents

Historical Expenditures by Category
Operations Transfers Personnel
Capital
FY27 Expenditures by Category
Capital $3,100,000 78.49%
Personnel $802,252 20.31%
Operations $47,364 1.20%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $421,674 $365,846 $534,233 $727,329 $802,252
Operations $34,290 $23,068 $31,217 $39,108 $47,364
Capital $472,767 $7,179,620 $3,432,183 $10,035,334 $3,100,000 Transfers - $202,927 - - -
Total Expenditures $928,731 $7,771,461 $3,997,633 $10,801,771 $3,949,616 $1M
$8M
$4M
$11M
$4M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

3.95M
Expenditures by Category
Fund 440 - Measure K Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 223 Commentary
Fund 440 accounts for revenues and expenditures associated with Measure K, the voter-approved ½-cent San Joaquin County transportation sales tax used to support local street maintenance, roadway improvements, and transportation infrastructure projects. Measure K revenues continue to provide an important local funding source for transportationrelated capital improvements and maintenance activities throughout the City.

FY 2026–27 revenues are budgeted at approximately $3.2 million and reflect conservative sales tax projections based on current economic conditions and regional taxable sales activity. Expenditures are budgeted at approximately $3.9 million and primarily support transportation-related capital improvement projects and associated operational costs.

The FY 2026–27 budget includes approximately $3.1 million in transportation capital improvement projects, including the Shasta 2.0 Project bounded by Edison Street, Highway 99, North Street, and Main Street ($2.1 million), along with $1.0 million toward the Yosemite Avenue Improvement Project. Funding for the Yosemite Avenue Improvement Project is shared across multiple funding sources, including Surface Transportation Block Grant (STBG) funding within Fund 480, Measure Q revenues, and Measure K funding.

The planned use of fund balance during FY 2026–27 reflects the timing of major transportation infrastructure projects and the City’s continued investment in roadway improvements, traffic circulation, and long-term transportation system needs. Measure K funding remains a critical component of the City’s transportation funding strategy and continues to leverage regional, state, and local funding partnerships to support infrastructure improvements throughout the community.

Fund 440 - Measure K Table of Contents

Fund 460 - TDA Local Transportation
Local Transportation Fund (Streets): These are the City’s Local Transportation Fund (LTF) and Subsidized Street Projects funds that account for the construction and maintenance of the City’s street system. These projects are funded using the City’s portion of the 1/4-cent of the 6 cents retail sales tax collected statewide for transportation and using state and federal grants.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $1,227,390 -$1,212 $3,571,859 $3,139,609 $4,025,291 Revenues
Intergovernmental - $5,126,702 $1,587,599 $6,246,029 $6,445,641 Investment Earnings $56,837 - - - -
Other Revenues - $13,623 - - -
Total Revenues $56,837 $5,140,325 $1,587,599 $6,246,029 $6,445,641 Expenditures
Benefits $29,806 $50,681 $89,686 $120,385 $56,564
Supplies $39,321 $100,336 $80,952 $250,000 $265,000
Transfers Out - $70,659 - - -
Capital Improvement $33,748 $8,560 $87,129 $1,999,035 $93,780 Utilities $517,170 $622,932 $809,513 $872,100 $864,000
Dues & Subscriptions $1,250 - - - -
Repairs & Maintenance -$239 $26,596 $22,235 $1,804,319 $502,603 Claims & Insurance $4,400 $5,999 $7,554 $7,843 $9,662
Administrative Expenses $602,000 $632,878 $639,329 $20,386 $24,378 Fund 460 - TDA Local Transporation Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 225 Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Misc. Receipts Interest
Misc. Reimbursement Market Value Change State/County Grants FY27 Revenues by Type
State/County Grants $6,445,641 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
State/County Grants - $5,126,702 $1,587,599 $6,246,029 $6,445,641 Misc. Receipts - $111 - - -
Misc. Reimbursement - $13,512 - - -
Interest $7,200 - - - -
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Salaries $32,914 $48,613 $283,450 $286,279 $92,450
Legal Services $25,069 - - - -
Total Expenditures $1,285,439 $1,567,254 $2,019,848 $5,360,347 $1,908,437 Total Revenues Less Expenditures -$1,228,602 $3,573,071 -$432,249 $885,682 $4,537,204 Ending Fund Balance -$1,212 $3,571,859 $3,139,610 $4,025,291 $8,562,495 $0M
$5M
$2M
$6M $6M
FY2023 FY2024 FY2025 FY2026 FY2027
-$3M
0 $3M
$5M
$8M

6.45M
Revenues by Type
Fund 460 - TDA Local Transporation Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Market Value Change $50,002 - - - -
Unallocated Investment Expense -$365 - - - -
Total Revenues $56,837 $5,140,325 $1,587,599 $6,246,029 $6,445,641 Historical Expenditures by Category
Transfers Personnel Capital
Operations
FY27 Expenditures by Category
Operations $1,665,643 87.28%
Personnel $149,014 7.81%
Capital $93,780 4.91%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $62,720 $99,294 $373,136 $406,664 $149,014
Operations $1,188,971 $1,388,741 $1,559,582 $2,954,648 $1,665,643 Capital $33,748 $8,560 $87,129 $1,999,035 $93,780
Transfers - $70,659 - - -
Total Expenditures $1,285,439 $1,567,254 $2,019,848 $5,360,347 $1,908,437 $1M
$2M
$2M
$5M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

1.91M
Expenditures by Category
Fund 460 - TDA Local Transporation Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 227 Commentary
Fund 460 accounts for revenues and expenditures associated with the City’s Local Transportation Fund (LTF) and related subsidized street and transportation improvement activities. Funding is primarily derived from the City’s share of statewide Transportation Development Act (TDA) sales tax revenues, along with state and federal transportation grants used to support roadway maintenance, transportation operations, and street improvement projects throughout the City.

FY 2026–27 revenues are budgeted at approximately $6.4 million and primarily reflect transportation-related grant funding and Local Transportation Fund allocations. Expenditures are budgeted at approximately $1.9 million and support roadway maintenance, transportation-related operations, grant-funded projects, and associated administrative and operational costs.

The FY 2026–27 budget includes approximately $561,000 in transportation capital improvement projects, including Yosemite Avenue improvements from Walnut Avenue to Main Street ($467,603), the Signal Coordination Project CMAQ HSIP5242(40) ($64,780), and the HSIP Cycle 12 Systemic Signal Improvements Project ($29,000). These projects are intended to improve roadway operations, traffic signal coordination, transportation safety, and overall traffic circulation throughout the community.

The fund is projected to increase available fund balance during FY 2026–27 due to the timing of grant revenues and project expenditures associated with multi-year transportation projects. The City will continue leveraging local, state, and federal transportation funding sources to support ongoing roadway maintenance, safety improvements, and transportation infrastructure investments citywide.

Fund 460 - TDA Local Transporation Table of Contents

Fund 480 - Subsidized Street Project
Established to account for revenues and expenditures associated with subsidized street and transportation improvement projects funded through state and federal transportation grants, reimbursements, and other restricted transportation funding sources. The fund is used primarily for roadway rehabilitation, traffic safety improvements, congestion reduction projects, and other eligible transportation infrastructure activities throughout the City.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2023 2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
$15M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance -$500,455 -$6,598,524 -$619,452 -$178,724 $52,575 Revenues
Intergovernmental $5,933,198 $7,455,835 $3,904,090 $6,970,245 $6,731,670 Total Revenues $5,933,198 $7,455,835 $3,904,090 $6,970,245 $6,731,670 Expenditures
Professional Services $166,021 - - - -
Capital Improvement $11,873,869 $1,216,126 $2,452,478 $3,877,760 $6,523,744 Repairs & Maintenance -$8,623 $260,637 $1,010,884 $2,861,186 $207,926 Total Expenditures $12,031,267 $1,476,763 $3,463,362 $6,738,946 $6,731,670 Total Revenues Less Expenditures -$6,098,068 $5,979,072 $440,728 $231,299 - Ending Fund Balance -$6,598,523 -$619,452 -$178,724 $52,575 $52,575 Fund 480 - Subsidized Street Project Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 229 Historical Revenue by Type
State/County Grants Federal Grants
FY27 Revenues by Type
State/County Grants $5,762,744 85.61%
Federal Grants $968,926 14.39%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Federal Grants $5,509,426 $7,454,493 $3,904,090 $6,970,245 $968,926 State/County Grants $423,772 $1,343 - - $5,762,744
Total Revenues $5,933,198 $7,455,835 $3,904,090 $6,970,245 $6,731,670 $6M
$7M
$4M
$7M $7M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

6.73M
Revenues by Type
Fund 480 - Subsidized Street Project Table of Contents

Historical Expenditures by Category
Capital Operations Capital
FY27 Expenditures by Category
Capital $6,523,744 96.91%
Operations $207,926 3.09%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations $157,398 $260,637 $1,010,884 $2,861,186 $207,926 Capital $11,873,869 $1,216,126 $2,452,478 $3,727,760 $6,523,744 Capital - - - $150,000 -
Total Expenditures $12,031,267 $1,476,763 $3,463,362 $6,738,946 $6,731,670 $12M
$1M
$3M
$7M $7M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

6.73M
Expenditures by Category
Fund 480 - Subsidized Street Project Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 231 Commentary
Fund 480 reflects grant-funded transportation and roadway improvement activity associated with state and federal transportation programs. Revenues and expenditures within the fund are highly dependent on the timing of grant awards, project implementation schedules, reimbursement requests, and construction activity associated with multiyear transportation capital projects.

FY 2026–27 revenues and expenditures are both budgeted at approximately $6.7 million and primarily reflect planned transportation capital improvement activity funded through federal and state grant sources. The FY 2026–27 budget includes approximately $6.7 million in transportation-related capital projects, including Yosemite Avenue improvements from Walnut Avenue to Main Street, the Yosemite Avenue Improvement Project, the Signal Coordination Project CMAQ HSIP5242(40), and the HSIP Cycle 12 Systemic Signal Improvements Project.

The Yosemite Avenue Improvement Project is primarily funded through Surface Transportation Block Grant (STBG) funding within Fund 480, supplemented by Measure Q and Measure K funding contributions. Because many transportation grants operate on a reimbursement basis, revenue recognition and expenditure timing may vary between fiscal years depending on project progress and reimbursement eligibility. The fund’s projected improvement in available fund balance during FY 2026–27 reflects the timing of grant-funded project expenditures and associated reimbursements.

Fund 480 continues to serve as a critical funding mechanism for leveraging external transportation grant funding to support roadway rehabilitation, traffic operations, safety improvements, and long-term transportation infrastructure investment throughout the City.

Fund 480 - Subsidized Street Project Table of Contents

Fund 500 - Parks Acquisition
Park Acquisition and Improvement Fee: Established to account for the construction and maintenance of all Cityowned parks. Financing is provided by a special park improvement fee imposed on development.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $14,054,417 $14,893,011 $19,993,822 $25,835,022 $23,157,595 Revenues
Charges for Services $3,587,446 $4,803,724 $5,364,068 $3,000,000 $3,100,000 Investment Earnings $104,666 $545,085 $1,121,829 - -
Total Revenues $3,692,112 $5,348,810 $6,485,897 $3,000,000 $3,100,000 Expenditures
Benefits - - - - $3,860
Professional Services - - $110,315 $259,685 -
Capital Improvement - $44,102 $674,506 $5,403,060 -
Administrative Expenses $172,000 $203,896 $182,675 $6,338 $7,270 Salaries - - - $8,344 $6,763
Total Expenditures $172,000 $247,998 $967,496 $5,677,427 $17,893 Total Revenues Less Expenditures $3,520,112 $5,100,811 $5,518,401 -$2,677,427 $3,082,107 Ending Fund Balance $17,574,529 $19,993,822 $25,512,223 $23,157,595 $26,239,702 Fund 500 - Parks Acquisition Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 233 Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $3,100,000 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $3,587,446 $4,803,724 $5,364,068 $3,000,000 $3,100,000 Interest $158,851 $595,709 $1,018,542 - -
Market Value Change -$46,136 -$41,326 $103,288 - -
Unallocated Investment Expense -$8,049 -$9,298 - - -
Total Revenues $3,692,112 $5,348,810 $6,485,897 $3,000,000 $3,100,000 $4M
$5M
$6M
$3M $3M
FY2023 FY2024 FY2025 FY2026 FY2027
-$3M
0 $3M
$5M
$8M

3.1M
Revenues by Type
Fund 500 - Parks Acquisition Table of Contents

Historical Expenditures by Category
Personnel Operations Capital
FY27 Expenditures by Category
Personnel $10,623 59.37%
Operations $7,270 40.63%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel - - - $8,344 $10,623
Operations $172,000 $203,896 $182,675 $76,338 $7,270
Capital - $44,102 $784,821 $5,592,745 -
Total Expenditures $172,000 $247,998 $967,496 $5,677,427 $17,893 $0M $0M
$1M
$6M
$0M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

17.9K
Expenditures by Category
Fund 500 - Parks Acquisition Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 235 Commentary
Fund 500 accounts for revenues and expenditures associated with park acquisition and improvement fees collected from new development activity. Revenues are restricted for eligible park acquisition, park development, and park improvement projects intended to support growth and maintain recreational infrastructure throughout the City.

FY 2026–27 revenues are budgeted at approximately $3.1 million and primarily reflect continued development activity and associated park impact fee collections. No major capital improvement projects are currently programmed within the fund for FY 2026–27, resulting in limited operational and administrative expenditures during the fiscal year.

The reduced operational expenditures compared to prior years are primarily attributable to implementation of the City’s updated full cost allocation plan. Limited personnel appropriations within the fund continue to support a portion of staffing costs associated with administration of the program, including partial funding for a Senior Financial Analyst position. The available fund balance continues to grow and will be maintained for future park acquisition and improvement projects consistent with development fee restrictions and long-term park infrastructure needs.

Fund 500 - Parks Acquisition Table of Contents

Fund 510 - Neighborhood Park In Lieu Fees
Neighborhood Park in Lieu Fees: Established to account for the acquisition and construction of neighborhood parks.

Financing is provided by a special park improvement fee imposed on development.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
$1,250K
$1,500K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance - $3,998,451 $4,125,736 $4,328,383 $4,920,039 Revenues
Charges for Services $1,318,549 - - $600,000 $600,000
Investment Earnings $21,438 $127,285 $194,239 - -
Total Revenues $1,339,987 $127,285 $194,239 $600,000 $600,000 Expenditures
Benefits - - - - $3,860
Capital Improvement $23,054 - - - -
Salaries - - - $8,344 $6,763
Total Expenditures $23,054 - - $8,344 $10,623
Total Revenues Less Expenditures $1,316,933 $127,285 $194,239 $591,656 $589,377 Ending Fund Balance $1,316,933 $4,125,736 $4,319,975 $4,920,039 $5,509,416 Fund 510 - Neighborhood Park In Lieu Fees Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 237 Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $600,000 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $1,318,549 - - $600,000 $600,000
Interest $32,536 $137,845 $177,265 - -
Market Value Change -$9,450 -$8,408 $16,974 - -
Unallocated Investment Expense -$1,649 -$2,151 - - -
Total Revenues $1,339,987 $127,285 $194,239 $600,000 $600,000 $$$111,,,333444000KKK
$$112277KK
$$119944KK
$$660000KK $$660000KK
FY2023 FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K
600K
Revenues by Type
Fund 510 - Neighborhood Park In Lieu Fees Table of Contents

Historical Expenditures by Category
Personnel Capital
FY27 Expenditures by Category
Personnel $10,623 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel - - - $8,344 $10,623
Capital $23,054 - - - -
Total Expenditures $23,054 - - $8,344 $10,623
Commentary
Fund 510 accounts for revenues and expenditures associated with neighborhood park in-lieu fees collected from development activity. Revenues are restricted for the future acquisition, development, and improvement of neighborhood parks intended to serve growing residential areas throughout the City.

FY 2026–27 revenues are budgeted at approximately $600,000 and primarily reflect anticipated development activity and associated park fee collections. No major capital improvement projects are currently programmed within the fund for FY 2026–27, resulting in limited expenditures during the fiscal year.

Limited personnel appropriations continue to support a portion of staffing costs associated with administration of the program, including partial funding for a Financial Analyst position. The available fund balance continues to increase and will remain restricted for future neighborhood park acquisition and development projects as eligible projects are identified and approved.
$23K
0 0
$8K
$11K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10K
$20K
$30K

10.6K
Expenditures by Category
Fund 510 - Neighborhood Park In Lieu Fees Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 239 Fund 530 - Fire Facilities Fees
Fire Facilities: This fund accounts for the collection of the Fire Sprinkler fee, which is dedicated to the planning, development and construction of additional fire stations and to the purchase of related equipment.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance - $3,625,926 $5,554,523 $6,892,122 $4,565,190 Revenues
Charges for Services $1,152,790 $1,899,232 $2,492,372 $1,456,000 $1,600,500 Investment Earnings $34,305 $124,761 $308,472 $50,000 $100,000 Total Revenues $1,187,095 $2,023,994 $2,800,844 $1,506,000 $1,700,500 Expenditures
Benefits - - - - $3,860
Professional Services - - $21,870 $63,000 -
Capital Improvement - - $235,471 $1,601,369 $6,000,000
Salaries - - - $8,344 $6,763
Capital Outlay - $95,396 $1,217,247 $2,160,219 $160,000 Total Expenditures - $95,396 $1,474,588 $3,832,932 $6,170,623 Total Revenues Less Expenditures $1,187,095 $1,928,598 $1,326,256 -$2,326,932 -$4,470,123 Ending Fund Balance $1,187,095 $5,554,524 $6,880,779 $4,565,190 $95,067 Fund 530 - Fire Facilities Fees Table of Contents

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $1,600,500 94.12%
Interest $100,000 5.88%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $1,152,790 $1,899,232 $2,492,372 $1,456,000 $1,600,500 Interest $34,305 $138,262 $280,655 $50,000 $100,000
Market Value Change - -$11,343 $27,817 - -
Unallocated Investment Expense - -$2,158 - - -
Total Revenues $1,187,095 $2,023,994 $2,800,844 $1,506,000 $1,700,500 $1M
$2M
$3M
$2M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M
$3M

1.7M
Revenues by Type
Fund 530 - Fire Facilities Fees Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 241 Historical Expenditures by Category
Personnel Operations Capital
FY27 Expenditures by Category
Capital $6,160,000 99.83%
Personnel $10,623 0.17%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel - - - $8,344 $10,623
Operations - - $21,870 $63,000 -
Capital - $95,396 $1,452,718 $3,761,588 $6,160,000
Total Expenditures - $95,396 $1,474,588 $3,832,932 $6,170,623 0 $0M
$1M
$4M
$6M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

6.17M
Expenditures by Category
Fund 530 - Fire Facilities Fees Table of Contents

Commentary
Fund 530 accounts for revenues and expenditures associated with Fire Facilities Fees collected from development activity. Revenues are restricted for the planning, development, construction, and expansion of fire facilities, as well as the purchase of related fire equipment necessary to support growth and maintain public safety service levels throughout the City.

FY 2026–27 revenues are budgeted at approximately $1.7 million and primarily reflect continued development activity and associated fire facilities fee collections. Expenditures are budgeted at approximately $6.2 million and are primarily driven by planned capital improvement activity and public safety equipment investments.

The FY 2026–27 budget includes significant capital funding for Fire Station No. 6 ($6.0 million), representing continued planning and future development efforts associated with expanding fire service infrastructure to meet the needs of the City’s growing population and service area demands. The budget also includes funding for a new Fire Suppression Command Vehicle expansion request ($160,000) to support operational and emergency response needs.

The planned use of available fund balance during FY 2026–27 reflects the timing of major fire facility infrastructure investments and the City’s continued commitment to long-term public safety planning. Planning efforts for Fire Station No. 6 are expected to continue as the City evaluates future construction timelines, operational needs, and funding strategies associated with expanding fire protection services citywide.

Fund 530 - Fire Facilities Fees Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 243 Fund 540 - Government Facilities Fees
Government Building: Established to account for the financing and construction activities of the Civic Center expansion and other City facilities. Financing is provided by a government building facilities fee imposed on development.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $29,834,542 $32,785,483 $40,004,310 $49,623,584 $46,602,988 Revenues
Charges for Services $5,081,826 $6,069,135 $7,333,739 $5,000,000 $5,600,000 Investment Earnings $307,847 $1,149,692 $2,158,409 $550,000 $500,000 Total Revenues $5,389,672 $7,218,827 $9,492,147 $5,550,000 $6,100,000 Expenditures
Benefits - - - - $3,860
Professional Services - - $450,444 $8,311,670 -
Capital Improvement - - $47,418 $250,582 -
Salaries - - - $8,344 $6,763
Total Expenditures - - $497,862 $8,570,596 $10,623
Total Revenues Less Expenditures $5,389,672 $7,218,827 $8,994,286 -$3,020,596 $6,089,377 Ending Fund Balance $35,224,214 $40,004,310 $48,998,596 $46,602,988 $52,692,365 Fund 540 - Government Facilities Fees Table of Contents

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $5,600,000 91.80%
Interest $500,000 8.20%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $5,081,826 $6,069,135 $7,333,739 $5,000,000 $5,600,000 Interest $350,141 $1,251,803 $1,962,365 $550,000 $500,000 Market Value Change -$22,814 -$82,573 $196,044 - -
Unallocated Investment Expense -$19,480 -$19,538 - - -
Total Revenues $5,389,672 $7,218,827 $9,492,147 $5,550,000 $6,100,000 $5M
$7M
$9M
$6M
$6M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M

6.1M
Revenues by Type
Fund 540 - Government Facilities Fees Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 245 Historical Expenditures by Category
Personnel Operations Capital
FY27 Expenditures by Category
Personnel $10,623 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel - - - $8,344 $10,623
Operations - - - $116,700 -
Capital - - $497,862 $8,445,552 -
Total Expenditures - - $497,862 $8,570,596 $10,623
0 0
$0M
$9M
$0M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

10.6K
Expenditures by Category
Fund 540 - Government Facilities Fees Table of Contents

Commentary
Fund 540 accounts for revenues and expenditures associated with government building facilities fees collected from development activity. Revenues are restricted for the planning, expansion, construction, and improvement of City facilities, including Civic Center and public safety facility projects needed to support continued community growth.

The FY 2026–27 budget includes significant planned capital improvement activity associated with the Manteca Police Department Headquarters project ($27.0 million). The project represents a major long-term investment in public safety infrastructure intended to support operational needs, future growth, and expanded law enforcement services throughout the community.

The FY 2026–27 budget currently reflects the planned use of available Government Facilities Fee funding to support the City’s anticipated share of the Police Headquarters project in conjunction with future bond financing and related project funding strategies. The planned appropriations reflect the timing of major facility planning, design, and development activities associated with the project. As project financing and eligibility analyses continue, funding allocations may be adjusted to incorporate other eligible development impact fees, financing sources, or project funding mechanisms as appropriate.

The fund will continue to support future government facility improvements and expansion needs associated with ongoing residential and commercial growth throughout the City while maintaining funding capacity for major longterm public facility investments.

Fund 540 - Government Facilities Fees Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 247 Fund 550 - CFD
Assessment Districts: Established to account for the financing of Community Facilities Districts (CFD) formed pursuant to the Mello-Roos Community Facilities Act of 1982.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $1M
$2M
$3M
$4M
$5M
$6M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $2,838,928 $3,606,395 $5,254,143 $6,997,914 $6,610,391 Revenues
Charges for Services $1,788,393 $2,899,004 $2,740,635 $3,209,015 $4,785,366 Investment Earnings $70,282 $100,160 $262,009 - -
Other Revenues $920 $3,120 $1,850 - -
Total Revenues $1,859,595 $3,002,283 $3,004,493 $3,209,015 $4,785,366 Expenditures
Benefits $6,417 $28,659 $20,213 - $220,631
Professional Services $85,508 $69,554 $74,327 - -
Supplies $83,987 $100,628 $126,533 $3,209,015 $3,269,686 Transfers Out - - - $50,000 -
Capital Improvement $30,664 $900 $76,659 - $100,000
Utilities $108,180 $146,332 $157,829 - -
Repairs & Maintenance $138,081 $142,931 $195,240 - -
Administrative Expenses $521,111 $677,755 $577,261 $105,000 $43,439 Salaries $19,991 $50,827 $14,860 $77,523 $767,805
Capital Outlay $98,190 $136,950 $30,888 $155,000 $87,100 Total Expenditures $1,092,128 $1,354,535 $1,273,810 $3,596,538 $4,488,661 Fund 550 - CFD Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Rental of Property Market Value Change Interest Charges for Services
FY27 Revenues by Revenue Object
Charges for Services $4,785,366 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Rental of Property $920 $3,120 $1,850 - -
Charges for Services $1,788,393 $2,899,004 $2,740,635 $3,209,015 $4,785,366 Interest $29,539 $115,043 $233,774 - -
Market Value Change $42,240 -$13,088 $28,234 - -
Unallocated Investment Expense -$1,497 -$1,796 - - -
Total Revenues $1,859,595 $3,002,283 $3,004,493 $3,209,015 $4,785,366 Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Total Revenues Less Expenditures $767,467 $1,647,748 $1,730,683 -$387,523 $296,705 Ending Fund Balance $3,606,395 $5,254,143 $6,984,826 $6,610,391 $6,907,096 $2M
$3M $3M $3M
$5M
FY2023 FY2024 FY2025 FY2026 FY2027
-$2M
0 $2M
$4M
$6M

4.79M
Revenues by Type
Fund 550 - CFD Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 249 Historical Expenditures by Category
Transfers Capital Personnel
Operations
FY27 Expenditures by Category
Operations $3,313,125 73.81%
Personnel $988,436 22.02%
Capital $187,100 4.17%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $26,408 $79,485 $35,072 $77,523 $988,436
Operations $936,867 $1,137,200 $1,131,190 $3,314,015 $3,313,125 Capital $128,854 $137,850 $107,548 $155,000 $187,100
Transfers - - - $50,000 -
Total Expenditures $1,092,128 $1,354,535 $1,273,810 $3,596,538 $4,488,661 $1M
$1M $1M
$4M
$4M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

4.49M
Expenditures by Category
Fund 550 - CFD Table of Contents

Commentary
Fund 550 accounts for revenues and expenditures associated with Community Facilities Districts (CFD) formed pursuant to the Mello-Roos Community Facilities Act of 1982. Revenues are generated through special taxes levied within the districts to support ongoing maintenance, landscaping, lighting, park maintenance, and other eligible public improvements and services benefiting the respective CFD areas.

Staff continues to work with consultants specializing in special district administration to ensure parcels are proportionately levied based on the benefits received, helping offset the costs of maintaining, operating, and servicing improvements within each district. FY 2026–27 expenditures primarily support district maintenance operations, landscaping services, utilities, staffing, equipment, and related operational activities. Personnel expenditures continue to include a portion of staffing support associated with administration of the districts, including partial funding for a Financial Analyst position.

The FY 2026–27 budget also includes approximately $187,000 in capital outlay and improvement requests associated with district maintenance and operational needs. Planned equipment purchases and projects include Solera Park Exercise Equipment, a turf maintenance topdresser, a new LMD/CFD service vehicle, a new 72-inch diesel mower, and a Pressurized Exhaust Rodent Controller (PERC) gopher machine. Several capital costs are shared between Fund 550, Landscape and Maintenance Districts (Fund 280), and the General Fund based on operational usage and benefit to multiple service areas.

The planned use of available fund balance during FY 2026–27 reflects continued investment in district infrastructure, maintenance operations, equipment replacement, and service enhancements necessary to maintain community standards and service levels throughout the CFD areas.

Fund 550 - CFD Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 251 Fund 580 - PFIP Drainage
Public Facilities Implementation Plan: Established to account for the financing and construction for the City’s storm drain systems using development fees collected under the PFIP program.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2023 2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $2,286,051 $2,596,071 $3,182,025 $4,552,397 -$1,989,764 Revenues
Charges for Services $592,169 $775,943 $1,189,632 $455,000 $1,040,000 Investment Earnings $124,717 $292,074 $482,862 $40,000 $100,000 Total Revenues $716,886 $1,068,016 $1,672,494 $495,000 $1,140,000 Expenditures
Benefits - - - - $3,860
Professional Services $241,930 $148,614 $221,627 $5,558,944 $255,297 Capital Improvement $5,090 $161,407 $152,088 $1,440,000 $2,200,000 Administrative Expenses $74,000 $84,177 $78,747 $28,473 $22,775 Salaries - - - $8,344 $9,763
Operating Fees $1,161 $1,249 $1,312 $1,400 $1,480
Debt Service $84,685 $86,616 - - -
Total Expenditures $406,866 $482,063 $453,773 $7,037,161 $2,493,175 Total Revenues Less Expenditures $310,020 $585,954 $1,218,721 -$6,542,161 -$1,353,175 Ending Fund Balance $2,596,071 $3,182,025 $4,400,746 -$1,989,764 -$3,342,939 Fund 580 - PFIP Drainage Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $1,040,000 91.23%
Interest $100,000 8.77%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $592,169 $775,943 $1,189,632 $455,000 $1,040,000 Interest $98,955 $316,849 $439,988 $40,000 $100,000
Market Value Change $30,776 -$19,830 $42,875 - -
Unallocated Investment Expense -$5,014 -$4,945 - - -
Total Revenues $716,886 $1,068,016 $1,672,494 $495,000 $1,140,000 $$771177KK
$$$111,,,000666888KKK
$$$111,,,666777222KKK
$$449955KK
$$$111,,,111444000KKK
FY2023 FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K
$2,000K

1.14M
Revenues by Type
Fund 580 - PFIP Drainage Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 253 Historical Expenditures by Category
Personnel Debt Service Operations
Capital
FY27 Expenditures by Category
Capital $2,444,797 98.06%
Operations $34,755 1.39%
Personnel $13,623 0.55%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel - - - $8,344 $13,623
Operations $81,209 $95,006 $92,092 $41,873 $34,755
Capital $240,972 $300,441 $361,682 $6,986,944 $2,444,797 Debt Service $84,685 $86,616 - - -
Total Expenditures $406,866 $482,063 $453,773 $7,037,161 $2,493,175 $0M $0M $0M
$7M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

2.49M
Expenditures by Category
Fund 580 - PFIP Drainage Table of Contents

Commentary
Fund 580 accounts for revenues and expenditures associated with the Public Facilities Implementation Plan (PFIP) drainage program. Revenues are generated through development impact fees collected to support the financing, construction, and expansion of the City’s storm drainage infrastructure necessary to accommodate future growth and development.

FY 2026–27 revenues are budgeted at approximately $1.1 million and primarily reflect anticipated development activity and associated PFIP drainage fee collections. Expenditures are budgeted at approximately $2.5 million and are primarily related to planned engineering, design, and stormwater infrastructure improvement activities.

The budget includes approximately $244,797 in capital improvement activity related to the Stormwater Master Plan Update. The project is intended to support long-term storm drainage planning, system capacity analysis, infrastructure prioritization, and future improvements necessary to accommodate continued development throughout the City.

The fund is currently projected to utilize available fund balance during FY 2026–27 due to the timing of planned project expenditures relative to fee collections. Staff recognizes the importance of maintaining adequate reserves and establishing long-term financial sustainability within the fund. Prior to consideration of any future interfund loan or external financing strategy, staff intends to work collaboratively with Engineering to develop a more comprehensive funding and repayment plan that provides greater certainty regarding future revenues, project timing, and repayment capacity. Staff will also continue evaluating project prioritization and timing to help preserve fund balance and build reserves for future storm drainage infrastructure needs.

In addition, the upcoming PFIP update is expected to help address long-term funding adequacy by reevaluating development impact fees, infrastructure needs, and future growth assumptions associated with the City’s drainage system.

Fund 580 - PFIP Drainage Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 255 Fund 590 - PFIP Transportation
Public Facilities Implementation Plan: Established to account for the financing and construction for the City’s transportation systems using development fees collected under the PFIP program.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $38,574,617 $44,047,016 $48,341,579 $57,736,186 $54,961,027 Revenues
Charges for Services $8,311,969 $10,669,496 $12,366,491 $8,500,000 $8,500,000 Investment Earnings $501,492 $1,017,095 $1,920,969 $210,000 $850,000 Total Revenues $8,813,461 $11,686,592 $14,287,460 $8,710,000 $9,350,000 Expenditures
Benefits - - - - $3,860
Professional Services $13,312 $11,490 $18,843 $103,393 $10,500 Capital Improvement $3,248,750 $6,378,202 $6,342,652 $11,310,505 $11,000,000 Administrative Expenses $79,000 $87,893 $83,873 $62,917 $15,438 Salaries - - - $8,344 $9,763
PFIP Credit Reimbursement - $914,443 -$1,016,511 - -
Total Expenditures $3,341,062 $7,392,028 $5,428,856 $11,485,159 $11,039,561 Total Revenues Less Expenditures $5,472,399 $4,294,563 $8,858,604 -$2,775,159 -$1,689,561 Ending Fund Balance $44,047,016 $48,341,579 $57,200,183 $54,961,027 $53,271,466 Fund 590 - PFIP Transportation Table of Contents

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $8,500,000 90.91%
Interest $850,000 9.09%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $8,311,969 $10,669,496 $12,366,491 $8,500,000 $8,500,000 Interest $546,420 $1,108,482 $1,743,204 $210,000 $850,000 Market Value Change -$28,258 -$74,085 $177,765 - -
Unallocated Investment Expense -$16,670 -$17,301 - - -
Total Revenues $8,813,461 $11,686,592 $14,287,460 $8,710,000 $9,350,000 $9M
$12M
$14M
$9M $9M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M
$20M

9.35M
Revenues by Type
Fund 590 - PFIP Transportation Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 257 Historical Expenditures by Category
Personnel Operations Capital
FY27 Expenditures by Category
Capital $11,000,000 99.64%
Operations $25,938 0.23%
Personnel $13,623 0.12%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel - - - $8,344 $13,623
Operations $85,048 $1,011,916 -$920,605 $74,917 $25,938 Capital $3,256,014 $6,380,112 $6,349,461 $11,401,898 $11,000,000 Total Expenditures $3,341,062 $7,392,028 $5,428,856 $11,485,159 $11,039,561 $3M
$7M
$5M
$11M $11M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M
11M
Expenditures by Category
Fund 590 - PFIP Transportation Table of Contents

Commentary
Fund 590 accounts for revenues and expenditures associated with the Public Facilities Implementation Plan (PFIP) transportation program. Revenues are generated through development impact fees collected to support the financing, construction, and expansion of transportation infrastructure necessary to accommodate future growth and development throughout the City.

FY 2026–27 revenues are budgeted at approximately $9.4 million and primarily reflect anticipated development activity and associated PFIP transportation fee collections. Expenditures are budgeted at approximately $11.0 million and are primarily related to transportation infrastructure planning, reimbursement obligations, and major roadway capital improvement projects.

The FY 2026–27 budget includes approximately $4.0 million in capital improvement funding for the Airport Way Widening Project, which is intended to improve roadway capacity, traffic circulation, and long-term transportation connectivity within the City. The fund also continues to support eligible transportation reimbursement obligations and infrastructure improvements associated with development-related growth impacts.

Although the fund is projected to utilize a portion of available fund balance during FY 2026–27, reserves remain significant and continue to support long-term transportation infrastructure planning and implementation needs. The upcoming PFIP update is expected to help reevaluate transportation infrastructure needs, development assumptions, and fee adequacy to better align future transportation impact fees with projected growth and capital improvement demands throughout the community.

Fund 590 - PFIP Transportation Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 259 Fund 610 - Federal Transit Management
Established to account for all funding received (federal, state, and local transportation) associated with the formation and operations of the City’s public transit system.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
-$5M
0 $5M
$10M
$15M
$20M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance - $5,950,369 $5,551,610 $7,899,852 $2,632,881 Revenues
Intergovernmental $3,566,346 $2,566,547 $6,050,801 $7,186,216 $16,498,849 Charges for Services $105,819 $121,231 $136,486 $117,550 $131,850 Investment Earnings $100,268 - -$67,949 - -
Other Revenues - - $1,045 - -
Total Revenues $3,772,433 $2,687,778 $6,120,384 $7,303,766 $16,630,699 Expenditures
Benefits $521,657 $148,063 $33,067 $119,834 $147,962
Professional Services $1,423,502 $2,392,620 $2,550,917 $2,696,932 $3,469,332 Supplies $143,883 $165,053 $197,374 $285,800 $312,605
Other Financing Uses - $1 - - -
Capital Improvement $191,997 $89,365 $266,847 $5,523,189 $9,000,000 Utilities $18,332 $50,462 $70,731 $72,230 $77,300
Dues & Subscriptions $2,615 $2,800 $2,923 $2,840 $3,000 Repairs & Maintenance $37,410 $16,358 $71,886 $34,261 $45,260 Claims & Insurance $24,100 $32,859 $41,374 $42,956 $52,915 Administrative Expenses $551,791 $629,094 $576,141 $670,910 $581,260 Fund 610 - Federal Transit Management Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Interest Misc. Reimbursement Market Value Change
Charges for Services Intergovernmental Grants State/County Grants Federal Grants
FY27 Revenues by Type
State/County Grants $10,325,918 62.09%
Intergovernmental Grants $4,019,014 24.17%
Federal Grants $2,153,917 12.95%
Charges for Services $131,850 0.79%
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Other Adjustments -$7,219,816 -$89,365 -$1,789,211 - -
Salaries $222,822 $259,895 $263,147 $286,638 $331,468
Legal Services - - - $25,000 $25,000
Maintenance Agreements & Licenses $18,446 $19,954 $7,933 $22,434 $42,300 Depreciation $442,007 $480,406 $470,086 - -
Capital Outlay - - $1,567,960 $2,787,713 $113,000
Total Expenditures -$3,621,255 $4,197,564 $4,331,175 $12,570,737 $14,201,402 Total Revenues Less Expenditures $7,393,688 -$1,509,786 $1,789,209 -$5,266,971 $2,429,297 Ending Fund Balance $7,393,688 $4,440,583 $7,340,819 $2,632,881 $5,062,178 $4M $3M
$6M
$7M
$17M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M
$20M

16.6M
Fund 610 - Federal Transit Management Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 261 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Federal Grants $1,429,477 $2,814,154 $3,514,699 $6,267,842 $2,153,917 State/County Grants $2,136,869 -$247,607 $1,896,102 $918,374 $10,325,918 Misc. Reimbursement - - $1,045 - -
Charges for Services $105,819 $121,231 $136,486 $117,550 $131,850 Interest - - -$67,949 - -
Market Value Change $100,268 - - - -
Intergovernmental Grants - - $640,000 - $4,019,014
Total Revenues $3,772,433 $2,687,778 $6,120,384 $7,303,766 $16,630,699 Historical Expenditures by Category
Transfers Personnel Operations
Capital
FY27 Expenditures by Category
Capital $9,113,000 64.17%
Operations $4,608,972 32.45%
Personnel $479,430 3.38%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $744,479 $407,958 $296,214 $406,472 $479,430
Operations $2,662,086 $3,789,605 $3,989,365 $3,853,363 $4,608,972 Revenues by Type
-$4M $4M
$4M
$13M
$14M
FY2023 FY2024 FY2025 FY2026 FY2027
-$10M
0 $10M
$20M

14.2M
Expenditures by Category
Fund 610 - Federal Transit Management Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Capital $191,997 $89,365 $1,834,807 $8,310,902 $9,113,000 Transfers -$7,219,816 -$89,364 -$1,789,211 - -
Total Expenditures -$3,621,255 $4,197,564 $4,331,175 $12,570,737 $14,201,402 Commentary
Fund 610 accounts for revenues and expenditures associated with the City’s public transit system, including federal, state, and local transportation funding used to support transit operations, transit capital improvements, fleet and facility maintenance, and related transportation services throughout the community.

FY 2026–27 revenues are budgeted at approximately $16.6 million and primarily reflect federal and state transportation grants, local transportation funding allocations, and transit-related revenues. Expenditures are budgeted at approximately $14.2 million and support transit operations, professional services, transit planning, facility improvements, maintenance activities, and major transit-related capital investments.

The FY 2026–27 budget includes approximately $9.1 million in transit capital improvement projects, including continued development of the Manteca Transit Bus Facility ($8.25 million), Transit Center Upgrades ($450,000), Bus Stop Amenities improvements ($100,000), implementation of an Intelligent Transportation System (ITS) project ($300,000), and Zoom Conferencing Systems upgrades ($13,000). These projects are intended to improve transit operations, expand service capacity, modernize transit infrastructure, enhance rider experience, and support longterm transit system growth and efficiency.

The significant capital activity within the fund reflects the City’s continued investment in transit infrastructure and transportation services supported through a combination of grant funding and local transportation resources.

Because many transit grants operate on a reimbursement basis, revenue recognition and expenditure timing may vary depending on project implementation schedules and grant reimbursement timing. The fund is projected to maintain positive fund balance levels while continuing to advance major transit and transportation improvement initiatives throughout FY 2026–27.

Fund 610 - Federal Transit Management Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 263 Fund 620 - Golf Course
Golf Fund: This fund accounts for the operations at the City’s municipal golf course. All activities necessary to provide this service are accounted for in this fund, including course maintenance, equipment purchases, capital improvements and related financing.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2023 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $652,674 $745,233 $333,200 $1,021,470 $1,239,519 Revenues
Intergovernmental - - $90,378 - -
Charges for Services $1,525,393 $1,592,653 $1,762,681 $1,459,200 $1,888,800 Investment Earnings $12,877 $21,250 $11,031 - -
Other Revenues $40,506 $45,804 $38,795 $35,500 $30,000
Transfers $150,000 - $91,500 $1,002,909 -
Total Revenues $1,728,776 $1,659,707 $1,994,386 $2,497,609 $1,918,800 Expenditures
Benefits $280,033 $263,051 $33,956 $294,256 $295,276
Professional Services $264,204 $216,969 $252,902 $327,700 $228,200 Supplies $128,988 $166,368 $160,269 $276,365 $275,817
Capital Improvement - $70,000 $197,844 $288,655 $120,000 Utilities $154,902 $197,019 $164,760 $150,000 $175,000
Dues & Subscriptions $1,150 $1,135 $1,570 $1,747 $2,425 Repairs & Maintenance $96,080 $124,256 $112,003 $290,950 $221,387 Claims & Insurance $43,000 $58,627 $73,821 $76,643 $94,411 Administrative Expenses $15,482 $12,316 $16,388 $27,913 $63,988 Fund 620 - Golf Course Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Intergovernmental Grants Misc. Reimbursement Transfers
Charges for Services
FY27 Revenues by Type
Charges for Services $1,888,800 98.44%
Misc. Reimbursement $30,000 1.56%
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Other Adjustments -$58,463 -$268,543 -$359,057 - -
Salaries $545,122 $533,160 $517,715 $539,831 $556,796
Maintenance Agreements & Licenses $4,021 $2,045 $5,725 $5,500 $5,500 Depreciation $72,557 $69,778 $66,294 - -
Capital Outlay $89,102 $208,433 $151,323 - $125,537
Total Expenditures $1,636,176 $1,654,614 $1,395,512 $2,279,560 $2,164,337 Total Revenues Less Expenditures $92,599 $5,093 $598,874 $218,049 -$245,537 Ending Fund Balance $745,273 $750,326 $932,074 $1,239,519 $993,982 $2M $2M
$2M
$2M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M
$3M

1.92M
Fund 620 - Golf Course Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 265 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Misc. Reimbursement $40,506 $45,804 $38,795 $35,500 $30,000 Charges for Services $1,525,393 $1,592,653 $1,762,681 $1,459,200 $1,888,800 Interest $5,542 $21,587 $9,912 - -
Market Value Change $7,615 - $1,119 - -
Unallocated Investment Expense -$281 -$337 - - -
Transfers $150,000 - $91,500 $1,002,909 -
Intergovernmental Grants - - $90,378 - -
Total Revenues $1,728,776 $1,659,707 $1,994,386 $2,497,609 $1,918,800 Historical Expenditures by Category
Transfers Capital Personnel
Operations
FY27 Expenditures by Category
Operations $1,066,728 49.29%
Personnel $852,072 39.37%
Capital $245,537 11.34%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $825,154 $796,211 $551,671 $834,087 $852,072
Operations $780,383 $848,513 $853,732 $1,056,818 $1,066,728 Revenues by Type
$2M
$2M $1M
$2M $2M
FY2023 FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M
$3M

2.16M
Expenditures by Category
Fund 620 - Golf Course Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Capital $89,102 $278,433 $349,167 $388,655 $245,537
Transfers -$58,463 -$268,543 -$359,057 - -
Total Expenditures $1,636,176 $1,654,614 $1,395,512 $2,279,560 $2,164,337 Commentary
Fund 620 accounts for revenues and expenditures associated with operation of the City’s municipal golf course, including course maintenance, utilities, staffing, equipment replacement, capital improvements, and related operational support activities.

FY 2026–27 revenues are budgeted at approximately $1.9 million and primarily reflect golf operations, user fees, facility rentals, and related service charges. Expenditures are budgeted at approximately $2.2 million and support ongoing golf course operations, maintenance activities, utilities, staffing, repairs, and operational service needs.

The budget includes approximately $245,000 in capital improvement and equipment replacement projects, including Golf Cart Path and Curb Installation ($80,000), Golf Irrigation System Upgrades ($40,000), a turf maintenance topdresser ($16,000), and replacement of a large rough mower ($109,537). These investments are intended to improve course conditions, operational efficiency, irrigation reliability, and long-term maintenance capabilities.

Unlike FY 2025–26, the FY 2026–27 budget does not currently require a General Fund contribution to support operations. Prior year subsidy needs were partially attributable to adjustments made to staffing time allocations and operational cost distribution. Although the fund is projected to utilize a portion of available fund balance during FY 2026–27, staff will continue monitoring operational performance, maintenance needs, and long-term financial sustainability of the Golf Fund.

Fund 620 - Golf Course Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 267 Fund 630 - PFIP Sewer
Public Facilities Implementation Plan (PFIP): The Sewer Improvement Fee and Public Facilities Implementation Plan Sewer funds accounts to pay for pipelines, trunks, laterals, pump stations and lift stations, associated with new construction.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
-$3M
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance -$9,500,770 -$10,209,068 -$1,233,987 -$8,382,318 -$15,426,787 Revenues
Charges for Services $1,298,910 $1,339,942 $1,719,848 $2,350,000 $1,625,000 Investment Earnings $131,612 $343,589 $593,409 $100,000 $300,000 Transfers -$635,431 -$3,288,111 $882,268 $375,000 $430,000 Total Revenues $795,091 -$1,604,580 $3,195,525 $2,825,000 $2,355,000 Expenditures
Benefits - - - - $3,860
Professional Services $393,218 $239,782 $32,462 $330,021 $10,500 Capital Improvement - - - $8,700,000 $2,170,000
Administrative Expenses $74,000 $84,177 $78,747 $31,104 $13,996 Salaries - - - $8,344 $9,763
PFIP Credit Reimbursement - $265,394 -$163,326 $800,000 $7,750,000 Capital Outlay $697,879 - - - -
Debt Service $107,657 $109,927 - - -
Total Expenditures $1,272,754 $699,280 -$52,117 $9,869,469 $9,958,119 Total Revenues Less Expenditures -$477,663 -$2,303,859 $3,247,642 -$7,044,469 -$7,603,119 Fund 630 - PFIP Sewer Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Transfers Unallocated Investment Expense Market Value Change Transfers In Interest Charges for Services
FY27 Revenues by Type
Charges for Services $1,625,000 69.00%
Transfers $430,000 18.26%
Interest $300,000 12.74%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $1,298,910 $1,339,942 $1,719,848 $2,350,000 $1,625,000 Interest $116,195 $374,096 $538,216 $100,000 $300,000
Market Value Change $21,305 -$24,669 $55,193 - -
Unallocated Investment Expense -$5,888 -$5,839 - - -
Transfers -$635,431 -$3,288,111 - $375,000 $430,000
Transfers In - - $882,268 - -
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Ending Fund Balance -$9,978,433 -$12,512,927 $2,013,655 -$15,426,787 -$23,029,906 $1M -$2M
$3M $3M $2M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
-$3M
0 $3M
$5M

2.36M
Revenues by Type
Fund 630 - PFIP Sewer Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 269 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Total Revenues $795,091 -$1,604,580 $3,195,525 $2,825,000 $2,355,000 Historical Expenditures by Category
Personnel Debt Service Operations
Capital
FY27 Expenditures by Category
Operations $7,774,496 78.07%
Capital $2,170,000 21.79%
Personnel $13,623 0.14%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel - - - $8,344 $13,623
Operations $445,428 $583,623 -$72,546 $843,104 $7,774,496 Capital $719,670 $5,730 $20,429 $9,018,021 $2,170,000
Debt Service $107,657 $109,927 - - -
Total Expenditures $1,272,754 $699,280 -$52,117 $9,869,469 $9,958,119 $1M $1M $0M
$10M $10M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M

9.96M
Expenditures by Category
Fund 630 - PFIP Sewer Table of Contents

Commentary
Fund 630 accounts for revenues and expenditures associated with the Public Facilities Implementation Plan (PFIP) Sewer program. Revenues are generated through development impact fees collected to support sewer infrastructure improvements associated with new development, including pipelines, trunk lines, laterals, pump stations, lift stations, and related wastewater system expansion needs.

FY 2026–27 revenues are budgeted at approximately $2.4 million and primarily reflect anticipated development activity, PFIP sewer fee collections, transfers, and investment earnings. Expenditures are budgeted at approximately $10.0 million and are primarily associated with major sewer infrastructure improvements and reimbursement obligations related to growth and development.

The budget includes approximately $2.2 million in capital improvement funding within Fund 630 for the WCS-06 Central Union Road Trunk Extension project. The project also includes an additional $10.0 million appropriation within Fund 640, which is expected to be funded through prior sewer bond proceeds. The combined funding approach reflects the shared nature of major wastewater infrastructure improvements between PFIP-related growth infrastructure and broader sewer system capital improvements.

The fund is projected to utilize available fund balance during FY 2026–27 due to the timing of major infrastructure expenditures relative to development fee collections. However, it is important to note that Fund 630 is evaluated collectively with Funds 640 and 650 within the City’s Annual Comprehensive Financial Report (ACFR) for broader wastewater system financial health and long-term infrastructure planning considerations. Staff continues to monitor sewer infrastructure funding needs across the combined wastewater system to ensure long-term operational and capital sustainability.

In addition, the upcoming PFIP update is expected to help reevaluate sewer infrastructure needs, growth assumptions, and development fee adequacy to better align future impact fee revenues with projected wastewater infrastructure demands and capital improvement requirements throughout the City.

Fund 630 - PFIP Sewer Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 271 Fund 640 - Sewer O&M
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $10M
$20M
$30M
$40M
$50M
$60M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $180,053,189 $182,205,030 $188,811,951 $184,110,829 $165,132,673 Revenues
Intergovernmental $300,400 $100,000 - - -
Charges for Services $19,417,860 $19,880,637 $21,502,890 $28,428,380 $29,791,499 Investment Earnings $503,628 $1,190,586 $1,255,608 $200,000 - Other Revenues $197,560 $1,344,932 $113,162 $85,000 $85,000 Transfers $2,067,801 $2,015,950 - - -
Total Revenues $22,487,249 $24,532,105 $22,871,660 $28,713,380 $29,876,499 Expenditures
Benefits $2,479,116 $2,153,906 $2,727,087 $2,947,067 $3,217,669 Professional Services $794,729 $797,163 $1,120,084 $1,440,905 $1,093,700 Supplies $1,741,619 $2,608,709 $2,547,225 $3,202,907 $3,443,200 Transfers Out - $582,557 $882,268 $10,000 -
Capital Improvement $1,060,207 $1,826,901 $7,378,450 $22,959,864 $13,478,000 Utilities $2,563,353 $2,974,224 $2,861,003 $2,736,100 $3,225,600 Dues & Subscriptions $40,646 $49,839 $63,214 $107,600 $120,950 Repairs & Maintenance $776,957 $873,727 $934,178 $1,512,068 $1,391,500 Claims & Insurance $519,700 $708,565 $892,187 $926,287 $1,141,019 Fund 640 - Sewer O&M Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Misc. Receipts Market Value Change State/County Grants Misc. Reimbursement Sale of Property Interest Transfers Charges for Services
FY27 Revenues by Type
Charges for Services $29,791,499 99.72%
Misc. Reimbursement $85,000 0.28%
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Administrative Expenses $2,036,152 $2,261,377 $2,155,143 $2,541,791 $4,329,104 Other Adjustments -$2,372,467 -$7,507,441 -$6,486,948 - - Salaries $3,727,622 $4,381,946 $4,726,984 $5,342,092 $5,702,028 Legal Services $354 - - $60,000 $60,000
Maintenance Agreements & Licenses $363,295 $307,572 $333,124 $399,000 $493,200 Operating Fees $668,250 $912,117 $1,023,856 $1,305,000 $1,255,000 Depreciation $4,580,112 $4,840,032 $5,303,234 - -
Capital Outlay $723,798 $1,026,780 $949,414 $941,899 $565,000 Debt Service $631,944 $588,346 $550,795 $1,258,956 $1,733,857 Total Expenditures $20,335,387 $19,386,321 $27,961,297 $47,691,536 $41,249,827 Total Revenues Less Expenditures $2,151,863 $5,145,784 -$5,089,638 -$18,978,156 -$11,373,328 Ending Fund Balance $182,205,052 $187,350,814 $183,722,313 $165,132,673 $153,759,345 $22M
$25M $23M
$29M $30M
FY2023 FY2024 FY2025 FY2026 FY2027
-$10M
0 $10M
$20M
$30M
$40M

29.9M
Fund 640 - Sewer O&M Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 273 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
State/County Grants $300,400 $100,000 - - -
Misc. Receipts - - $826 - -
Misc. Reimbursement $197,560 $94,932 $111,184 $85,000 $85,000 Sale of Property - $1,250,000 $1,152 - -
Charges for Services $19,417,860 $19,880,637 $21,502,890 $28,428,380 $29,791,499 Interest $461,993 $1,270,540 $1,167,809 $200,000 -
Market Value Change $58,273 -$62,187 $87,799 - -
Unallocated Investment Expense -$16,637 -$17,767 - - -
Transfers $2,067,801 $2,015,950 - - -
Total Revenues $22,487,249 $24,532,105 $22,871,660 $28,713,380 $29,876,499 Historical Expenditures by Category
Transfers Debt Service Personnel
Capital Operations
FY27 Expenditures by Category
Operations $16,553,273 40.13%
Capital $14,043,000 34.04%
Personnel $8,919,697 21.62%
Debt Service $1,733,857 4.20%
Revenues by Type
$20M
$19M
$28M
$48M
$41M
FY2023 FY2024 FY2025 FY2026 FY2027
-$20M
0 $20M
$40M
$60M

41.2M
Fund 640 - Sewer O&M Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $6,206,738 $6,535,852 $7,454,071 $8,289,159 $8,919,697 Operations $14,085,166 $16,333,325 $17,233,248 $14,231,658 $16,553,273 Capital $1,784,006 $2,853,681 $8,327,864 $23,901,763 $14,043,000 Debt Service $631,944 $588,346 $550,795 $1,258,956 $1,733,857 Transfers -$2,372,467 -$6,924,884 -$5,604,680 $10,000 - Total Expenditures $20,335,387 $19,386,321 $27,961,297 $47,691,536 $41,249,827 Commentary
Fund 640 – Sewer Operations & Maintenance Fund continues to support the ongoing operation, maintenance, and regulatory compliance requirements of the City’s wastewater collection and treatment systems. The fund is responsible for critical utility infrastructure, system reliability, maintenance activities, operational staffing, and ongoing capital-related support necessary to meet current and future service demands.

FY 2026–27 revenues are budgeted at approximately $29.9 million, reflecting continued stability in sewer service charge revenues driven by the City’s growing customer base and development activity. Expenditures are budgeted at approximately $41.2 million and include ongoing operational costs, maintenance activities, capital-related expenditures, debt service obligations, and utility system improvements.

The budget reflects planned deficit spending of approximately $11.4 million primarily due to the timing of major sewer infrastructure and capital improvement projects. A significant portion of these expenditures is expected to be offset by previously issued Sewer Revenue Bond proceeds and other available financing sources associated with multi-year capital projects. As a result, the planned deficit does not reflect an ongoing structural operating imbalance, but rather the strategic use of available funding sources to advance critical wastewater infrastructure investments.

The budget also includes significant capital investment activity focused on regulatory compliance, operational resiliency, infrastructure modernization, and system expansion. Major projects include the Central Union Road Trunk Extension ($10.0 million), WQCF SCADA System Improvements and PLC Upgrades ($2.9 million combined), and the WQCF Influent Pump No. 5 project ($524,000). Additional proposed capital requests include sewer wastewater operations vehicles and equipment, replacement caustic soda storage tanks, emergency response service vehicles, security upgrades, and wastewater facility curb and gutter improvements. These investments are intended to improve wastewater system reliability, treatment capacity, operational efficiency, asset preservation, and long-term service delivery throughout the community.

It is also important to note that Fund 640 is evaluated collectively with Funds 630 and 650 within the City’s Annual Comprehensive Financial Report (ACFR) for broader water system financial health and long-term infrastructure planning considerations.

Expenditures by Category
Fund 640 - Sewer O&M Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 275 Fund 650 - Sewer Improvement
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).

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $10M
$20M
$30M
$40M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $8,787,314 $13,657,951 $20,087,050 $23,477,613 -$1,734,343 Revenues
Charges for Services $5,303,326 $6,238,728 $7,300,017 $6,086,745 $6,444,889 Investment Earnings $329,191 $905,957 $1,681,484 $270,000 - Total Revenues $5,632,517 $7,144,685 $8,981,501 $6,356,745 $6,444,889 Expenditures
Capital Improvement - - $5,352,722 $30,229,616 $15,078,327 Debt Service $761,880 $715,586 $677,610 $1,339,085 $1,843,544 Total Expenditures $761,880 $715,586 $6,030,332 $31,568,701 $16,921,871 Total Revenues Less Expenditures $4,870,637 $6,429,099 $2,951,169 -$25,211,956 -$10,476,982 Ending Fund Balance $13,657,951 $20,087,050 $23,038,219 -$1,734,343 -$12,211,325 Fund 650 - Sewer Improvement Table of Contents

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $6,444,889 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $5,303,326 $6,238,728 $7,300,017 $6,086,745 $6,444,889 Interest $370,042 $984,133 $1,542,031 $270,000 -
Market Value Change -$29,292 -$63,377 $139,453 - -
Unallocated Investment Expense -$11,559 -$14,800 - - -
Total Revenues $5,632,517 $7,144,685 $8,981,501 $6,356,745 $6,444,889 $6M
$7M
$9M
$6M $6M
FY2023 FY2024 FY2025 FY2026 FY2027
-$3M
0 $3M
$5M
$8M
$10M

6.44M
Revenues by Type
Fund 650 - Sewer Improvement Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 277 Historical Expenditures by Category
Debt Service Capital
FY27 Expenditures by Category
Capital $15,078,327 89.11%
Debt Service $1,843,544 10.89%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Capital - - $5,352,722 $30,229,616 $15,078,327
Debt Service $761,880 $715,586 $677,610 $1,339,085 $1,843,544 Total Expenditures $761,880 $715,586 $6,030,332 $31,568,701 $16,921,871 $1M $1M
$6M
$32M
$17M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M

16.9M
Expenditures by Category
Fund 650 - Sewer Improvement Table of Contents

Commentary
Fund 650 accounts for revenues and expenditures associated with sewer connection fees, sewer capacity improvements, and major wastewater capital infrastructure projects intended to support new development and expanded treatment capacity at the Wastewater Quality Control Facility (WQCF).

FY 2026–27 revenues are budgeted at approximately $6.4 million and primarily reflect sewer connection and capacity-related charges associated with ongoing development activity. Expenditures are budgeted at approximately $17.0 million and are primarily associated with major wastewater capital improvement projects and related debt service obligations.

The budget includes approximately $15.1 million in major wastewater infrastructure projects, including the WQCF Sludge Thickener (DAF) Unit No. 3 project ($10.1 million) and the WQCF-23 Expansion to 12.85 MGD project ($5.0 million).

These projects are expected to be funded through prior sewer bond proceeds and represent significant long-term investments in treatment capacity, operational reliability, regulatory compliance, and future system growth.

Although the fund reflects a planned deficit position during FY 2026–27, the deficit is primarily timing-related and associated with bond-funded capital expenditures rather than ongoing operational imbalance. Bond proceeds are expected to offset a substantial portion of the planned capital expenditures reflected within the fund.

It is also important to note that Fund 650 is evaluated collectively with Funds 630 and 640 within the City’s Annual Comprehensive Financial Report (ACFR) for broader wastewater system financial health and long-term infrastructure planning considerations. The combined wastewater funds continue to support major infrastructure investment necessary to maintain system reliability, regulatory compliance, and long-term sewer capacity needs associated with continued growth throughout the City.

Fund 650 - Sewer Improvement Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 279 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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $10M
$20M
$30M
$40M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance -$81,737 -$413,208 $2,218,724 $8,881,533 $1,300,088 Revenues
Intergovernmental $2,904 $82,982 $885 - $499,000
Charges for Services $16,059,495 $20,599,506 $26,007,070 $24,502,848 $26,186,319 Investment Earnings $74,131 $209,561 $513,851 - -
Other Revenues $86,518 $83,458 - $500 $500
Total Revenues $16,223,048 $20,975,507 $26,521,807 $24,503,348 $26,685,819 Expenditures
Benefits $2,605,040 $1,651,572 $1,864,352 $2,724,761 $2,761,820 Professional Services $293,150 $506,133 $1,311,239 $2,142,459 $1,714,800 Supplies $728,310 $1,915,919 $2,384,404 $4,333,630 $2,374,175 Transfers Out - - - $20,000 -
Utilities $15,788 $43,682 $45,186 $43,480 $31,176
Dues & Subscriptions $1,182 $2,267 $223 $3,050 $1,700
Repairs & Maintenance $560,682 $794,597 $739,370 $1,147,221 $683,224 Claims & Insurance $318,100 $433,701 $546,094 $566,966 $698,400 Administrative Expenses $2,013,831 $2,208,804 $2,308,823 $5,657,997 $5,370,495 Other Adjustments -$1,454,651 -$495,102 -$762,554 - -
Fund 660 - Solid Waste Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Other Market Value Change Misc. Reimbursement State/County Grants Interest
Charges for Services
FY27 Revenues by Type
Charges for Services $26,186,319 98.13%
State/County Grants $499,000 1.87%
Other $500 0.00%
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Salaries $3,407,162 $3,749,182 $4,064,510 $4,388,508 $4,604,104 Legal Services $9,583 $6,972 - $30,000 $30,000
Maintenance Agreements & Licenses $68 $5,454 $1,758 $314,874 $299,600 Operating Fees $4,970,471 $4,830,499 $5,210,688 $7,258,132 $7,386,611 Depreciation $1,586,456 $1,779,428 $1,726,374 - -
Capital Outlay $1,499,332 $629,500 $527,654 $3,453,715 $13,000 Total Expenditures $16,554,505 $18,062,607 $19,968,122 $32,084,793 $25,969,105 Total Revenues Less Expenditures -$331,456 $2,912,900 $6,553,684 -$7,581,445 $716,714 Ending Fund Balance -$413,193 $2,499,692 $8,772,408 $1,300,088 $2,016,802 $16M
$21M
$27M $25M $27M
FY2023 FY2024 FY2025 FY2026 FY2027
-$10M
0 $10M
$20M
$30M

26.7M
Fund 660 - Solid Waste Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 281 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
State/County Grants $2,904 $82,982 $885 - $499,000
Misc. Reimbursement $86,111 $83,088 - - -
Other $407 $370 - $500 $500
Charges for Services $16,059,495 $20,599,506 $26,007,070 $24,502,848 $26,186,319 Interest $59,365 $226,985 $459,371 - -
Market Value Change $17,773 -$13,881 $54,480 - -
Unallocated Investment Expense -$3,008 -$3,543 - - -
Total Revenues $16,223,048 $20,975,507 $26,521,807 $24,503,348 $26,685,819 Historical Expenditures by Category
Transfers Capital Personnel
Operations
FY27 Expenditures by Category
Operations $18,590,181 71.59%
Personnel $7,365,924 28.36%
Capital $13,000 0.05%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $6,012,202 $5,400,754 $5,928,862 $7,113,269 $7,365,924 Operations $10,497,621 $12,527,456 $14,274,160 $21,497,809 $18,590,181 Revenues by Type
$17M $18M
$20M
$32M
$26M
FY2023 FY2024 FY2025 FY2026 FY2027
-$10M
0 $10M
$20M
$30M
$40M
26M
Expenditures by Category
Fund 660 - Solid Waste Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Capital $1,499,332 $629,500 $527,654 $3,453,715 $13,000 Transfers -$1,454,651 -$495,102 -$762,554 $20,000 -
Total Expenditures $16,554,505 $18,062,607 $19,968,122 $32,084,793 $25,969,105 Commentary
Fund 660 accounts for revenues and expenditures associated with the City’s solid waste operations, including refuse collection, recycling services, billing and collections, equipment purchases, capital improvements, and related operational and maintenance activities.

FY 2026–27 revenues are budgeted at approximately $26.7 million and primarily reflect refuse and recycling service charges, franchise-related revenues, and associated operational fees. Expenditures are budgeted at approximately $26.0 million and support collection operations, staffing, maintenance activities, regulatory compliance, administrative support, and ongoing operational service needs.

The Solid Waste Fund experienced significant capital and equipment purchasing activity in prior fiscal years, contributing to increased expenditures and use of available fund balance. As part of FY 2026–27 financial planning, staff intends to limit additional major capital purchases in the near term to allow recently implemented rate increases to strengthen the long-term financial position and reserve levels of the fund. The FY 2026–27 capital budget includes only minor capital funding for Zoom Conferencing Systems upgrades ($13,000).

Although the fund is projected to improve its operating position during FY 2026–27, staff will continue monitoring revenues, expenditures, reserve levels, and operational costs to ensure long-term sustainability and compliance with reserve requirements. It is also important to note that Fund 660 is evaluated collectively with Fund 670 within the City’s Annual Comprehensive Financial Report (ACFR) for broader solid waste operational and financial health considerations.

Fund 660 - Solid Waste Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 283 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.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2023 2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $810,672 $886,730 $1,560,255 $2,296,411 $677,791 Revenues
Charges for Services $273,591 $635,236 $885,117 $500,000 $500,000 Investment Earnings $20,881 $38,289 $98,640 $10,000 -
Total Revenues $294,472 $673,524 $983,757 $510,000 $500,000 Expenditures
Benefits $9,986 - - - -
Supplies $182,362 - - - -
Salaries $26,065 - - - -
Capital Outlay - - $247,600 $2,128,620 $660,000
Total Expenditures $218,413 - $247,600 $2,128,620 $660,000 Total Revenues Less Expenditures $76,059 $673,524 $736,157 -$1,618,620 -$160,000 Ending Fund Balance $886,731 $1,560,254 $2,296,412 $677,791 $517,791 Fund 670 - Solid Waste Cost Recovery Table of Contents

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $500,000 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $273,591 $635,236 $885,117 $500,000 $500,000 Interest $9,571 $38,896 $89,631 $10,000 -
Market Value Change $11,794 - $9,009 - -
Unallocated Investment Expense -$485 -$607 - - -
Total Revenues $294,472 $673,524 $983,757 $510,000 $500,000 $$229944KK
$$667744KK
$$998844KK
$$551100KK $$550000KK
FY2023 FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K
500K
Revenues by Type
Fund 670 - Solid Waste Cost Recovery Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 285 Historical Expenditures by Category
Personnel Operations Capital
FY27 Expenditures by Category
Capital $660,000 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $36,051 - - - -
Operations $182,362 - - - -
Capital - - $247,600 $2,128,620 $660,000
Total Expenditures $218,413 - $247,600 $2,128,620 $660,000 $0M
0 $0M
$2M
$1M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
660K
Expenditures by Category
Fund 670 - Solid Waste Cost Recovery Table of Contents

Commentary
Fund 670 accounts for revenues and expenditures associated with solid waste service initiation cost recovery charges collected from new residential and commercial development. Revenues are restricted for the acquisition and delivery of containers, equipment, and solid waste collection vehicles necessary to support growth-related service demands.

FY 2026–27 revenues are budgeted at approximately $500,000 and primarily reflect anticipated development activity and associated solid waste cost recovery charges. Expenditures are budgeted at approximately $660,000 and are primarily related to capital equipment purchases necessary to support expanding solid waste collection operations.

The capital budget includes funding for acquisition of a new Solid Waste Front Loader ($660,000), which is intended to support operational capacity, service reliability, and equipment replacement needs associated with continued residential and commercial growth throughout the City.

Although the fund is projected to utilize a portion of available fund balance during FY 2026–27, it continues to maintain reserves intended for future growth-related equipment and collection infrastructure needs. It is also important to note that Fund 670 is evaluated collectively with Fund 660 within the City’s Annual Comprehensive Financial Report (ACFR) for broader solid waste operational and financial health considerations.

Fund 670 - Solid Waste Cost Recovery Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 287 Fund 680 - Water O&M
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $10M
$20M
$30M
$40M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $78,930,728 $75,716,962 $72,227,184 $73,088,313 $72,416,559 Revenues
Intergovernmental - $1,063,126 $2,207,428 - -
Charges for Services $12,801,662 $12,824,985 $14,174,881 $23,130,359 $30,729,789 Investment Earnings $87,265 $415,982 $366,517 $120,000 - Other Revenues $41,723 $40,229 $612,194 $280,405 $218,531 Transfers $2,785,988 - - $5,000,000 -
Total Revenues $15,716,638 $14,344,322 $17,361,020 $28,530,764 $30,948,320 Expenditures
Benefits $2,034,921 $2,538,858 $2,211,938 $2,468,741 $2,651,354 Professional Services $306,892 $314,860 $316,471 $921,688 $660,100 Supplies $5,675,833 $7,567,716 $7,200,066 $9,810,039 $10,177,850 Transfers Out - $582,557 - $10,000 -
Capital Improvement $326,940 $1,771,304 $2,948,834 $3,623,317 $1,375,000 Utilities $933,607 $915,224 $1,345,676 $1,515,810 $1,469,500 Dues & Subscriptions $13,665 $16,213 $12,189 $22,500 $17,000 Repairs & Maintenance $274,358 $249,681 $229,283 $603,600 $314,200 Claims & Insurance $281,500 $383,800 $483,261 $501,732 $618,044 Fund 680 - Water O&M Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Market Value Change Unallocated Investment Expense Other Misc. Receipts Misc. Reimbursement Settlements
Interest State/County Grants Transfers
Charges for Services
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Administrative Expenses $1,858,049 $2,041,224 $1,743,635 $2,499,036 $3,244,290 Other Adjustments -$335,290 -$6,743,679 -$8,869,807 - - Salaries $2,908,841 $3,587,940 $3,939,041 $4,131,142 $4,370,122 Legal Services - - $913 $60,000 $60,000
Maintenance Agreements & Licenses $41,563 $67,663 $66,269 $155,700 $141,200 Operating Fees $124,643 $138,001 $192,405 $152,500 $154,000 Depreciation $4,185,257 $4,315,210 $4,347,740 - -
Capital Outlay $13,000 $333,112 $221,902 $1,575,321 $1,140,000 Debt Service $286,610 $267,312 $215,615 $1,151,392 $1,517,842 Total Expenditures $18,930,389 $18,346,997 $16,605,428 $29,202,518 $27,910,502 Total Revenues Less Expenditures -$3,213,751 -$4,002,676 $755,592 -$671,754 $3,037,818 Ending Fund Balance $75,716,977 $71,714,286 $72,982,776 $72,416,559 $75,454,377 $16M $14M
$17M
$29M
$31M
FY2023 FY2024 FY2025 FY2026 FY2027
-$10M
0 $10M
$20M
$30M
$40M
Fund 680 - Water O&M Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 289 FY27 Revenues by Type
Charges for Services $30,729,789 99.29%
Misc. Reimbursement $218,531 0.71%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
State/County Grants - $1,063,126 $2,207,428 - -
Misc. Receipts $34,280 $39,724 $51,628 $35,000 -
Settlements $90 - $560,566 - -
Misc. Reimbursement $7,353 - - $245,205 $218,531
Other - $505 - $200 -
Charges for Services $12,801,662 $12,824,985 $14,174,881 $23,130,359 $30,729,789 Interest $166,274 $433,585 $320,957 $120,000 -
Market Value Change -$72,572 -$12,057 $45,561 - -
Unallocated Investment Expense -$6,438 -$5,547 - - -
Transfers $2,785,988 - - $5,000,000 -
Total Revenues $15,716,638 $14,344,322 $17,361,020 $28,530,764 $30,948,320 Expenditures by Category
Historical Expenditures by Category
Transfers Debt Service Capital
Personnel Operations

30.9M
Revenues by Type
$19M
$18M $17M
$29M $28M
FY2023 FY2024 FY2025 FY2026 FY2027
-$20M
0 $20M
$40M
Fund 680 - Water O&M Table of Contents

FY27 Expenditures by Category
Operations $16,856,184 60.39%
Personnel $7,021,476 25.16%
Capital $2,515,000 9.01%
Debt Service $1,517,842 5.44%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $4,943,762 $6,126,797 $6,150,979 $6,599,883 $7,021,476 Operations $13,695,367 $16,009,594 $15,937,905 $16,002,605 $16,856,184 Capital $339,940 $2,104,416 $3,170,736 $5,438,638 $2,515,000 Debt Service $286,610 $267,312 $215,615 $1,151,392 $1,517,842 Transfers -$335,290 -$6,161,122 -$8,869,807 $10,000 -
Total Expenditures $18,930,389 $18,346,997 $16,605,428 $29,202,518 $27,910,502

27.9M
Expenditures by Category
Fund 680 - Water O&M Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 291 Commentary
Fund 680 – Water Operations & Maintenance Fund supports the ongoing operation, maintenance, repair, and regulatory compliance requirements of the City’s water distribution and treatment systems. The fund is responsible for ensuring reliable water service delivery, maintaining critical infrastructure, supporting operational staffing, and addressing system improvements necessary to meet current and future community needs.

FY 2026–27 revenues are budgeted at approximately $30.9 million, reflecting continued growth in water service charge revenues driven by customer growth, development activity, and updated utility rate structures designed to support long-term operational and infrastructure sustainability. Expenditures are budgeted at approximately $27.9 million and include ongoing operational costs, maintenance activities, capital-related expenditures, debt service obligations, infrastructure improvement efforts, and replacement equipment necessary to support the City’s expanding water system.

The budget reflects a projected operating surplus of approximately $3.0 million. While the fund continues to experience inflationary pressures, increasing utility and maintenance costs, and growing infrastructure demands, recent project revisions and the timing of certain capital expenditures have reduced overall expenditure needs in the current fiscal year. The fund continues to strategically utilize available resources to support critical infrastructure maintenance, operational reliability, regulatory compliance, and future system improvements.

The budget also includes approximately $2.5 million in proposed capital requests focused on maintaining and modernizing the City’s water infrastructure and operational equipment. Proposed projects include Advanced Water Meter Infrastructure improvements ($800,000), groundwater well meter replacements ($150,000), citywide security upgrades ($25,000), various water storage tank painting projects ($1.2 million), a replacement valve exercising truck ($250,000), and a replacement customer services work truck ($90,000). These investments are intended to improve system reliability, operational efficiency, infrastructure resiliency, asset preservation, and long-term service delivery throughout the City’s water system.

It is also important to note that Fund 680 is evaluated collectively with Funds 690 and 700 within the City’s Annual Comprehensive Financial Report (ACFR) for broader water system financial health and long-term infrastructure planning considerations.

Fund 680 - Water O&M Table of Contents

Fund 690 - Water Improvement
Fund 690 accounts for revenues and expenditures associated with water system capital improvements and Public Facilities Implementation Plan (PFIP) water infrastructure projects. Revenues are generated primarily through development impact fees and water improvement-related charges used to support expansion, replacement, rehabilitation, and capacity improvements necessary to accommodate growth and maintain long-term system reliability.

FY 2026–27 expenditures primarily reflect planned water infrastructure improvement projects and related capital investment activity. The FY 2026–27 budget includes approximately $3.4 million in capital improvement requests for replacing and upsizing water lines.

The Water Improvement Fund continues to support critical infrastructure replacement and system expansion projects necessary to maintain water delivery reliability, improve operational capacity, and accommodate future development throughout the City. Staff will continue evaluating project timing, available reserves, and development-related revenues to ensure long-term sustainability of planned capital improvements.

It is also important to note that Fund 690 is evaluated collectively with Funds 680 and 700 within the City’s Annual Comprehensive Financial Report (ACFR) for broader water system financial health and long-term infrastructure planning considerations.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $1,407,292 $16,491,317 $20,998,000 $19,413,784 $8,014,481 Revenues
Charges for Services $3,347,872 $6,344,573 $3,772,364 $4,980,000 $2,300,000 Investment Earnings $468,229 $1,042,899 $1,348,801 $175,000 - Other Revenues - - $26,000 - $608,500
Total Revenues $3,816,101 $7,387,473 $5,147,165 $5,155,000 $2,908,500 Expenditures
Fund 690 - Water Improvement Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 293 Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Misc. Receipts Market Value Change Other Revenue Interest Charges for Services
FY27 Revenues by Type
Charges for Services $2,300,000 79.08%
Other Revenue $608,500 20.92%
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Professional Services $326,115 $324,654 $118,825 $3,354,185 $2,000,000 Supplies $327,530 $491,010 $1,315,965 $853,991 $900,000 Transfers Out - - - $5,000,000 -
Capital Improvement - $1,335,413 $4,300,334 $5,046,373 $3,417,000 Repairs & Maintenance - - - $600,000 -
Administrative Expenses $61,000 $72,312 $91,936 $57,146 $182,638 Capital Outlay - - $790,810 - -
Debt Service $682,231 $657,401 $583,619 $1,642,608 $1,297,158 Total Expenditures $1,396,877 $2,880,789 $7,201,490 $16,554,303 $7,796,796 Total Revenues Less Expenditures $2,419,225 $4,506,683 -$2,054,326 -$11,399,303 -$4,888,296 Ending Fund Balance $3,826,517 $20,998,000 $18,943,675 $8,014,481 $3,126,185 $4M
$7M
$5M $5M
$3M
FY2023 FY2024 FY2025 FY2026 FY2027
-$3M
0 $3M
$5M
$8M
$10M

2.91M
Fund 690 - Water Improvement Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Misc. Receipts - - $26,000 - -
Charges for Services $3,347,872 $6,344,573 $3,772,364 $4,980,000 $2,300,000 Interest $367,046 $1,121,966 $1,274,114 $175,000 -
Market Value Change $116,945 -$63,298 $74,687 - -
Unallocated Investment Expense -$15,762 -$15,769 - - -
Other Revenue - - - - $608,500
Total Revenues $3,816,101 $7,387,473 $5,147,165 $5,155,000 $2,908,500 Historical Expenditures by Category
Debt Service Transfers Operations
Capital
FY27 Expenditures by Category
Capital $3,417,000 43.83%
Operations $3,082,638 39.54%
Debt Service $1,297,158 16.64%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations $714,645 $887,976 $1,526,726 $4,865,322 $3,082,638 Capital - $1,335,413 $5,091,144 $5,046,373 $3,417,000
Debt Service $682,231 $657,401 $583,619 $1,642,608 $1,297,158 Revenues by Type
$1M
$3M
$7M
$17M
$8M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M

7.8M
Expenditures by Category
Fund 690 - Water Improvement Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 295 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Transfers - - - $5,000,000 -
Total Expenditures $1,396,877 $2,880,789 $7,201,490 $16,554,303 $7,796,796 Commentary
Fund 690 accounts for revenues and expenditures associated with water system capital improvements and Public Facilities Implementation Plan (PFIP) water infrastructure projects. Revenues are generated primarily through development impact fees and water improvement-related charges used to support expansion, replacement, rehabilitation, and capacity improvements necessary to accommodate growth and maintain long-term system reliability.

The FY 2026–27 budget includes approximately $3.4 million in proposed water infrastructure capital improvement projects focused on replacement and upsizing of aging water mains to improve system reliability, operational capacity, and long-term water delivery infrastructure throughout the City.

The Water Improvement Fund continues to support critical infrastructure replacement and system expansion projects necessary to maintain water delivery reliability, improve operational capacity, and accommodate future development throughout the City. Staff will continue evaluating project timing, available reserves, and development-related revenues to ensure long-term sustainability of planned capital improvements.

It is also important to note that Fund 690 is evaluated collectively with Funds 680 and 700 within the City’s Annual Comprehensive Financial Report (ACFR) for broader water system financial health and long-term infrastructure planning considerations.

Fund 690 - Water Improvement Table of Contents

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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
-$3M
0 $3M
$5M
$8M
$10M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $8,591,329 $11,083,893 $15,934,422 $26,146,212 $28,485,251 Revenues
Charges for Services $2,739,499 $4,909,471 $8,628,006 $3,000,000 $3,500,000 Investment Earnings $162,873 $608,631 $1,252,992 $100,000 $200,000 Transfers -$282,886 -$19,279 -$386,080 - -
Total Revenues $2,619,487 $5,498,824 $9,494,919 $3,100,000 $3,700,000 Expenditures
Benefits - - - - $3,630
Professional Services $27,839 $15,309 $32,462 $330,021 $60,500 Capital Improvement - - - $187,262 -
Administrative Expenses $74,000 $84,177 $78,747 $35,334 $12,593 Salaries - - - $8,344 $10,076
PFIP Credit Reimbursement - $523,403 -$523,403 $200,000 $1,500,000 Debt Service $25,085 $25,405 - - -
Total Expenditures $126,924 $648,295 -$412,194 $760,961 $1,586,799 Total Revenues Less Expenditures $2,492,563 $4,850,529 $9,907,112 $2,339,039 $2,113,201 Ending Fund Balance $11,083,892 $15,934,422 $25,841,534 $28,485,251 $30,598,452 Fund 700 - PFIP Water Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 297 Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Transfers Unallocated Investment Expense Market Value Change Interest Charges for Services
FY27 Revenues by Type
Charges for Services $3,500,000 94.59%
Interest $200,000 5.41%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $2,739,499 $4,909,471 $8,628,006 $3,000,000 $3,500,000 Interest $185,152 $663,808 $1,131,332 $100,000 $200,000 Market Value Change -$12,897 -$44,816 $121,660 - -
Unallocated Investment Expense -$9,382 -$10,361 - - -
Transfers -$282,886 -$19,279 -$386,080 - -
Total Revenues $2,619,487 $5,498,824 $9,494,919 $3,100,000 $3,700,000 $3M
$5M
$9M
$3M $4M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M

3.7M
Revenues by Type
Fund 700 - PFIP Water Table of Contents

Historical Expenditures by Category
Personnel Debt Service Capital
Operations
FY27 Expenditures by Category
Operations $1,523,093 95.99%
Capital $50,000 3.15%
Personnel $13,706 0.86%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel - - - $8,344 $13,706
Operations $80,048 $617,159 -$432,622 $247,334 $1,523,093 Capital $21,791 $5,730 $20,429 $505,283 $50,000
Debt Service $25,085 $25,405 - - -
Total Expenditures $126,924 $648,295 -$412,194 $760,961 $1,586,799 $0M
$1M
$0M
$1M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
-$1M
0 $1M
$2M

1.59M
Expenditures by Category
Fund 700 - PFIP Water Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 299 Commentary
Fund 700 accounts for revenues and expenditures associated with the Public Facilities Implementation Plan (PFIP) Water program. Revenues are generated through development impact fees collected to support water infrastructure improvements associated with new development, including pipelines, wells, test wells, and related system expansion projects necessary to accommodate future growth.

FY 2026–27 revenues are budgeted at approximately $3.7 million and primarily reflect anticipated development activity and associated PFIP water fee collections. No major capital improvement projects are currently programmed within the fund for FY 2026–27, resulting in limited expenditures during the fiscal year.

The fund continues to maintain strong reserve levels as development-related revenues exceed current expenditures, positioning the City to support future water infrastructure expansion and growth-related capital needs. Staff will continue evaluating long-term infrastructure priorities, growth assumptions, and available reserves as future water system projects are identified.

It is also important to note that Fund 700 is evaluated collectively with Funds 680 and 690 within the City’s Annual Comprehensive Financial Report (ACFR) for broader water system financial health and long-term infrastructure planning considerations. In addition, the upcoming PFIP fee update is expected to help reevaluate water infrastructure needs, development assumptions, and fee adequacy to better align future impact fee revenues with projected growth and capital improvement demands throughout the City.

Fund 700 - PFIP Water Table of Contents

Fund 810 - Engineering
Engineering Fund: Established to oversee planning, design, and construction of new capital projects.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance -$2,722,755 $286,440 $4,108,170 $8,177,915 $9,470,918 Revenues
Intergovernmental $29,623 $67,711 $74,065 $70,000 $75,000 Charges for Services $1,947,135 $4,384,251 $6,037,942 $4,990,000 $4,456,000 Investment Earnings - $41,876 $360,079 - $150,000
Other Revenues $72,836 $76,246 $136,622 $103,000 $132,500 Transfers - $1,738,700 - - -
Total Revenues $2,049,594 $6,308,783 $6,608,708 $5,163,000 $4,813,500 Expenditures
Benefits $658,752 $685,101 $669,412 $687,492 $826,042
Professional Services $178,111 $263,593 $333,643 $579,388 $673,000 Supplies $39,010 $38,475 $50,601 $383,376 $562,530
Transfers Out - $45,000 - - -
Capital Improvement - - - $50,000 -
Utilities $556 $25,206 $23,561 $32,600 $45,900
Dues & Subscriptions $5,575 $1,550 $4,307 $11,580 $21,210 Repairs & Maintenance $3,545 $3,953 $22,000 $17,000 $17,000 Claims & Insurance $49,500 $67,489 $84,979 $88,227 $54,340 Administrative Expenses $91,744 $69,227 $102,607 $155,301 $119,850 Fund 810 - Engineering Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 301 Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Market Value Change Other Interest
Misc. Reimbursement Transfers Charges for Services
FY27 Revenues by Type
Charges for Services $4,456,000 92.57%
Interest $150,000 3.12%
Misc. Reimbursement $132,500 2.75%
Other $75,000 1.56%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Misc. Reimbursement $72,836 $76,246 $150,284 $103,000 $132,500 Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Salaries $1,558,274 $1,286,677 $1,191,608 $1,573,030 $1,794,470 Capital Outlay - - $64,574 $292,003 -
Total Expenditures $2,585,067 $2,486,270 $2,547,291 $3,869,997 $4,114,342 Total Revenues Less Expenditures -$535,473 $3,822,513 $4,061,417 $1,293,003 $699,158 Ending Fund Balance -$3,258,228 $4,108,953 $8,169,587 $9,470,918 $10,170,076 $2M
$6M $7M
$5M $5M
FY2023 FY2024 FY2025 FY2026 FY2027
-$3M
0 $3M
$5M
$8M

4.81M
Revenues by Type
Fund 810 - Engineering Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Other $29,623 $67,711 $74,065 $70,000 $75,000
Charges for Services $1,947,135 $4,384,251 $6,024,280 $4,990,000 $4,456,000 Interest - $50,204 $325,290 - $150,000
Market Value Change - -$8,329 $34,788 - -
Transfers - $1,738,700 - - -
Total Revenues $2,049,594 $6,308,783 $6,608,708 $5,163,000 $4,813,500 Historical Expenditures by Category
Transfers Capital Operations
Personnel
FY27 Expenditures by Category
Personnel $2,620,512 63.69%
Operations $1,493,830 36.31%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $2,217,026 $1,971,777 $1,861,020 $2,260,522 $2,620,512 Operations $368,041 $469,492 $621,697 $1,267,472 $1,493,830 Capital - - $64,574 $342,003 -
Transfers - $45,000 - - -
Total Expenditures $2,585,067 $2,486,270 $2,547,291 $3,869,997 $4,114,342 $3M $2M $3M
$4M
$4M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

4.11M
Expenditures by Category
Fund 810 - Engineering Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 303 Commentary
Fund 810 accounts for revenues and expenditures associated with the City’s Engineering operations, including planning, design, project management, development review, and oversight of capital infrastructure improvements throughout the City.

FY 2026–27 revenues are budgeted at approximately $4.8 million and primarily reflect charges for engineering services, interdepartmental cost allocations, development-related activity, and other operational reimbursements.

Expenditures are budgeted at approximately $4.1 million and support engineering staffing, professional services, operational support, development review activities, and project management services associated with the City’s capital improvement program.

Although the Engineering Department oversees planning, coordination, and implementation of numerous capital infrastructure projects citywide, capital projects proposed by Engineering are generally budgeted and funded within the applicable operating, enterprise, grant, or infrastructure funds benefiting from the projects rather than directly within Fund 810.

The fund is projected to maintain a positive operating position during FY 2026–27, allowing available fund balance to continue strengthening while supporting ongoing engineering operations, infrastructure planning, and project delivery services throughout the City.

Fund 810 - Engineering Table of Contents

Fund 820 - Vehicles
Originally established to account for the acquisition of new or replacement vehicles for General Fund and nonEnterprise 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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
$10M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $714,782 $1,391,944 $2,816,429 $792,503 -$909,367 Revenues
Investment Earnings - $40,613 $776 $2,500 -
Other Revenues $1,361,469 $1,469,853 $1,169,481 $6,215,084 $4,979,371 Transfers - $45,000 - - -
Total Revenues $1,361,469 $1,555,465 $1,170,257 $6,217,584 $4,979,371 Expenditures
Benefits $236,463 -$100,118 $746,724 $535,161 $591,167
Professional Services - - - - $7,500
Supplies - - $1,305 $25,000 $4,820
Utilities - $1,321 $2,151 $5,000 $3,200
Repairs & Maintenance - $6,523 $1,234,875 $1,332,000 $1,274,000 Claims & Insurance $7,400 - $190,174 $197,494 $243,216
Administrative Expenses $120,000 $56,902 $50,980 $121,416 $194,274 Other Adjustments -$87,381 -$1,001,727 -$935,734 - -
Salaries $175,817 - $701,549 $806,287 $781,285
Depreciation $144,627 $59,502 $49,030 - -
Fund 820 - Vehicles Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 305 Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Interest Transfers
Sale of Property Other
FY27 Revenues by Type
Other $4,979,371 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Sale of Property $115,469 $92,576 $154,346 $10,000 -
Other $1,246,000 $1,377,277 $1,015,135 $6,205,084 $4,979,371 Interest - $41,257 $776 $2,500 -
Unallocated Investment Expense - -$644 - - -
Transfers - $45,000 - - -
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Capital Outlay $87,381 $1,108,577 $1,037,088 $4,897,096 - Total Expenditures $684,306 $130,981 $3,078,143 $7,919,454 $3,099,462 Total Revenues Less Expenditures $677,162 $1,424,484 -$1,907,886 -$1,701,870 $1,879,909 Ending Fund Balance $1,391,944 $2,816,428 $908,543 -$909,367 $970,542 $1M $2M $1M
$6M
$5M
FY2023 FY2024 FY2025 FY2026 FY2027
-$3M
0 $3M
$5M
$8M

4.98M
Revenues by Type
Fund 820 - Vehicles Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Total Revenues $1,361,469 $1,555,465 $1,170,257 $6,217,584 $4,979,371 Historical Expenditures by Category
Transfers Personnel Operations
Capital
FY27 Expenditures by Category
Operations $1,727,010 55.72%
Personnel $1,372,452 44.28%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $412,280 -$100,118 $1,448,273 $1,341,448 $1,372,452 Operations $272,027 $124,248 $1,528,515 $1,680,910 $1,727,010 Capital $87,381 $1,108,577 $1,037,088 $4,897,096 -
Transfers -$87,381 -$1,001,727 -$935,734 - -
Total Expenditures $684,306 $130,981 $3,078,143 $7,919,454 $3,099,462 $1M
$0M
$3M
$8M
$3M
FY2023 FY2024 FY2025 FY2026 FY2027
-$3M
0 $3M
$5M
$8M
$10M

3.1M
Expenditures by Category
Fund 820 - Vehicles Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 307 Commentary
Fund 820 was originally established to account for the acquisition of new and replacement vehicles for General Fund and non-enterprise fleet purchases. The fund is currently transitioning into a broader Internal Service Fund (ISF) model intended to support not only vehicle replacement activity, but also ongoing fleet maintenance, repair operations, and centralized fleet management services citywide.

FY 2026–27 revenues are budgeted at approximately $5.0 million and primarily reflect vehicle and fleet-related charges allocated to user departments and funds through the City’s developing vehicle/fleet fee structure.

Expenditures are budgeted at approximately $4.8 million and support fleet maintenance operations, repairs, replacement planning, fuel and operational costs, administrative support, and related fleet management activities.

As part of the FY 2026–27 transition plan, annual fleet maintenance and operational costs are being allocated through the Vehicle Fund, while most proposed replacement vehicles for FY 2026–27 have been budgeted directly within the applicable department or “home” fund. This approach is intended to allow departments to begin accumulating more meaningful replacement reserves over time while the City continues refining the long-term fleet replacement funding model.

Staff has been working closely with a fleet and rate consultant to further evaluate allocation methodologies, including determining how much of each department’s fleet charge should be attributed toward annual maintenance and operations versus long-term replacement reserve funding. Staff also continues developing a long-term fund balance and sustainability strategy for the Vehicle Fund as the City transitions toward a more comprehensive fleet ISF structure.

Because the Vehicle Fund is still in the early stages of implementation, staff anticipates additional refinements to allocation methodologies, replacement schedules, operational ownership assignments, and reserve planning in future fiscal years as fleet management practices and cost recovery structures continue to mature.

Fund 820 - Vehicles Table of Contents

Fund 830 - Information Technology
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance -$663,729 $227,252 -$278,361 $39,945 -$217,366 Revenues
Investment Earnings $28,733 $37,144 $118,719 - -
Other Revenues $5,218,000 $4,206,979 $5,343,115 $8,463,616 $9,463,524 Transfers - - - $443,253 -
Total Revenues $5,246,733 $4,244,123 $5,461,833 $8,906,869 $9,463,524 Expenditures
Benefits $735,025 $1,294,470 $673,646 $745,032 $913,012 Professional Services -$229,432 -$224,983 -$534,450 $918,359 $322,000 Supplies $361,708 $310,266 $382,204 $663,780 $644,400
Other Financing Uses $214,658 $214,658 $310,320 - -
Capital Improvement - - - $100,000 -
Utilities $273,799 $466,748 $717,672 $995,600 $965,000
Dues & Subscriptions $2,483 $2,930 $2,597 $3,150 $3,150 Repairs & Maintenance $8,468 - - - -
Claims & Insurance $56,000 $76,352 $96,138 $99,813 $122,952 Administrative Expenses $302,519 $362,277 $344,708 $443,379 $879,924 Fund 830 - Information Technology Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 309 Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Interest Transfers Other
FY27 Revenues by Type
Other $9,463,524 100.00%
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Other Adjustments -$82,695 -$188,534 -$370,364 - -
Salaries $1,211,079 $1,328,152 $1,229,978 $1,373,196 $1,693,893 Legal Services - - - $1,000 $1,000
Maintenance Agreements & Licenses $1,204,238 $1,126,612 $1,647,308 $2,235,874 $2,856,234 Depreciation $119,269 $71,225 $71,225 - -
Capital Outlay $150,875 $273,744 $378,551 $1,584,997 $840,000 Debt Service $27,756 $32,753 $29,679 - -
Total Expenditures $4,355,752 $5,146,669 $4,979,213 $9,164,180 $9,241,565 Total Revenues Less Expenditures $890,981 -$902,546 $482,621 -$257,311 $221,959 Ending Fund Balance $227,252 -$675,294 $204,260 -$217,366 $4,593 $5M
$4M
$5M
$9M $9M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M

9.46M
Fund 830 - Information Technology Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Other $5,218,000 $4,206,979 $5,343,115 $8,463,616 $9,463,524 Interest $30,266 $37,733 $109,737 - -
Market Value Change - - $8,981 - -
Unallocated Investment Expense -$1,534 -$589 - - -
Transfers - - - $443,253 -
Total Revenues $5,246,733 $4,244,123 $5,461,833 $8,906,869 $9,463,524 Historical Expenditures by Category
Transfers Debt Service Capital
Personnel Operations
FY27 Expenditures by Category
Operations $5,794,660 62.70%
Personnel $2,606,905 28.21%
Capital $840,000 9.09%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $1,946,104 $2,622,622 $1,903,624 $2,118,228 $2,606,905 Operations $2,313,711 $2,406,083 $3,037,722 $5,360,955 $5,794,660 Capital $150,875 $273,744 $378,551 $1,684,997 $840,000
Debt Service $27,756 $32,753 $29,679 - -
Revenues by Type
$4M
$5M $5M
$9M $9M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M

9.24M
Expenditures by Category
Fund 830 - Information Technology Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 311 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Transfers -$82,695 -$188,534 -$370,364 - -
Total Expenditures $4,355,752 $5,146,669 $4,979,213 $9,164,180 $9,241,565 Commentary
Fund 830 accounts for the acquisition, maintenance, replacement, and support of the City’s information technology infrastructure, systems, equipment, software, and applications. The fund also supports all personnel expenditures related to information technology operations and is financed through technology-related charges allocated to user departments and funds citywide.

FY 2026–27 revenues are budgeted at approximately $9.5 million and primarily reflect technology fee allocations charged to departments for ongoing IT support, software licensing, cybersecurity, infrastructure maintenance, equipment replacement, and operational services. Expenditures are budgeted at approximately $9.2 million and support staffing, software and licensing agreements, cybersecurity services, communications systems, operational technology support, maintenance agreements, and capital technology improvements.

The FY 2026–27 budget includes approximately $840,000 in capital technology projects focused on modernization, cybersecurity, communications, and infrastructure reliability. Major projects include City Hall Firewall Refresh, Citywide Wi-Fi Upgrades, Citywide Phone System Replacement, Fiber Optic Cabling Citywide, Network Switch Replacement, and Battery Backup Unit Replacements.

Staff plans to continue evaluating and refining the Information Technology Internal Service Fund (ISF) model during FY 2026–27 to ensure long-term sustainability, appropriate cost recovery methodologies, replacement planning, and alignment of technology-related costs among user departments. Future evaluations will also focus on lifecycle replacement planning, cybersecurity resiliency, operational support needs, and ongoing modernization of the City’s technology infrastructure.

Fund 830 - Information Technology Table of Contents

Fund 840 - Equipment
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.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Over Budget Expenditures Budgeted
2023 2024 2025 2026 2027
-$25K
0 $25K
$50K
$75K
$100K
$125K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $163,943 $87,160 -$21,237 -$93,603 -$135,603 Revenues
Investment Earnings $2,373 - -$4,433 - -
Transfers - - - - $57,200
Total Revenues $2,373 - -$4,433 - $57,200
Expenditures
Supplies $12,839 $47,200 $28,749 $40,000 $55,000
Repairs & Maintenance $10,210 $9,282 $5,828 $2,000 $2,200 Depreciation $56,094 $51,910 $33,171 - -
Total Expenditures $79,143 $108,392 $67,748 $42,000 $57,200 Total Revenues Less Expenditures -$76,770 -$108,392 -$72,181 -$42,000 - Ending Fund Balance $87,173 -$21,232 -$93,418 -$135,603 -$135,603 Fund 840 - Equipment Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 313 Historical Revenue by Type
Interest Market Value Change Transfers
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Interest - - -$4,433 - -
Market Value Change $2,373 - - - -
Transfers - - - - $57,200
Total Revenues $2,373 - -$4,433 - $57,200
Historical Expenditures by Category
Operations
$2K 0 0
$57K
-$4K
FY2023 FY2024 FY2025 FY2026 FY2027
-$25K
0 $25K
$50K
$75K
Revenues by Type
$79K
$$110088KK
$68K
$42K
$57K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
Fund 840 - Equipment Table of Contents

FY27 Expenditures by Category
Operations $57,200 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations $79,143 $108,392 $67,748 $42,000 $57,200
Total Expenditures $79,143 $108,392 $67,748 $42,000 $57,200 Commentary
Fund 840 accounts for the acquisition and replacement of minor capital equipment utilized by City departments. The fund is financed through equipment-related charges allocated to user departments and funds to support ongoing equipment replacement and operational needs.

FY 2026–27 revenues and expenditures are budgeted at approximately $57,200 and primarily reflect administrative support costs associated with citywide copier expenses and postage services. Expenditures mainly consist of supplies and maintenance costs necessary to support these operational activities.

The Equipment Fund continues to operate as a limited internal service mechanism for smaller capital equipment and administrative support needs; however, staff recognizes the need for a more comprehensive long-term Internal Service Fund (ISF) strategy to better manage citywide equipment replacement planning, lifecycle costing, reserve accumulation, and operational sustainability for larger equipment assets.

Staff anticipates evaluating broader equipment replacement funding methodologies and long-term fleet and equipment reserve planning over the next several years as part of continued refinement of the City’s overall Internal Service Fund structure.

57.2K
Expenditures by Category
Fund 840 - Equipment Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 315 Fund 860 - Self Insurance / Risk
Management
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.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2023 2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $5,440,926 $4,971,767 $2,539,611 $2,974,058 $2,777,844 Revenues
Investment Earnings $12,413 - $151,558 $15,000 -
Other Revenues $5,109,883 $6,912,400 $8,400,546 $8,958,008 $11,052,958 Total Revenues $5,122,295 $6,912,400 $8,552,104 $8,973,008 $11,052,958 Expenditures
Benefits $188,938 $238,913 $152,124 $202,036 $198,832
Professional Services $4,105 $5,245 $26,712 $207,838 $180,000 Supplies $21,947 $6,342 $15,033 $267,167 $240,459
Transfers Out - - $24,640 - -
Capital Improvement - - $87,470 $264,268 -
Utilities $6,520 $7,569 $8,565 $9,900 $10,500
Dues & Subscriptions $40,853 $52,767 $43,581 $69,600 $70,000 Repairs & Maintenance - $16,150 - $5,000 $5,000
Claims & Insurance $5,262,411 $6,031,636 $7,477,077 $7,802,841 $10,032,785 Administrative Expenses $34,889 $2,117 $6,119 $13,798 $15,521 Fund 860 - Self Insurance / Risk Management Table of Contents

Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Historical Revenue by Type
Unallocated Investment Expense Market Value Change Misc. Receipts Misc. Reimbursement Interest Other
FY27 Revenues by Type
Other $11,052,958 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Misc. Receipts - $15 - - -
Misc. Reimbursement $68,824 $550 $42,567 - -
Other $5,041,059 $6,911,835 $8,357,979 $8,958,008 $11,052,958 Interest $37,166 - $129,579 $15,000 -
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Salaries $240,367 $295,993 $309,023 $316,774 $290,768
Legal Services - - - $10,000 $10,000
Total Expenditures $5,800,030 $6,656,732 $8,150,345 $9,169,222 $11,053,865 Total Revenues Less Expenditures -$677,734 $255,667 $401,759 -$196,214 -$907 Ending Fund Balance $4,763,192 $5,227,434 $2,941,370 $2,777,844 $2,776,937 $5M
$7M
$9M $9M
$11M
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M

11.1M
Revenues by Type
Fund 860 - Self Insurance / Risk Management Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 317 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Market Value Change -$22,870 - $21,979 - -
Unallocated Investment Expense -$1,883 - - - -
Total Revenues $5,122,295 $6,912,400 $8,552,104 $8,973,008 $11,052,958 Historical Expenditures by Category
Transfers Capital Personnel
Operations
FY27 Expenditures by Category
Operations $10,564,265 95.57%
Personnel $489,600 4.43%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $429,305 $534,906 $461,148 $518,810 $489,600
Operations $5,370,725 $6,121,826 $7,577,088 $8,386,144 $10,564,265 Capital - - $87,470 $264,268 -
Transfers - - $24,640 - -
Total Expenditures $5,800,030 $6,656,732 $8,150,345 $9,169,222 $11,053,865 $6M
$7M
$8M
$9M
$11M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

11.1M
Expenditures by Category
Fund 860 - Self Insurance / Risk Management Table of Contents

Commentary
Fund 860 accounts for the City’s self-insurance and risk management activities, including workers’ compensation, liability insurance, claims administration, risk mitigation services, and related insurance program costs. The fund is financed through insurance-related charges allocated proportionately to user departments and funds through the City’s Internal Service Fund (ISF) cost allocation methodology based on operational risk exposure, payroll exposure, claims history, and estimated insurance program costs.

FY 2026–27 revenues are budgeted at approximately $11.1 million and primarily reflect proportionate allocations for liability insurance, workers’ compensation, and related risk management costs charged to departments citywide.

Expenditures are budgeted at approximately $11.1 million and support workers’ compensation claims, liability coverage, insurance premiums, claims administration, legal services, and related risk management activities.

The budget reflects a significant increase in insurance-related costs based on the City’s most recent actuarial and insurance premium estimates, particularly in the areas of workers’ compensation and liability coverage. These increased costs, including workers’ compensation expenses, are proportionately allocated back to operating and enterprise funds through the City’s ISF structure.

Staff will continue closely monitoring claims activity, insurance market conditions, reserve requirements, and longterm funding strategies to help maintain financial stability within the City’s risk management programs. Staff also plans to further evaluate the fund balance structure and allocation methodology within the Self-Insurance Fund to determine whether portions of accumulated reserves should be redistributed or credited back to departments and funds that contributed toward those balances over time. Additional analysis is anticipated during FY 2026–27 as part of ongoing review of the City’s internal service fund and cost allocation practices.

Fund 860 - Self Insurance / Risk Management Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 319 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.

Revenues vs Expenditures Trend
Note: Beginning fund balances may not equal the prior year ending fund balance due to restatements and other yearend financial statement changes.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance - - $924,343 $2,966,545 $1,775,583 Revenues
Tax & Franchise Revenues - $5,806,373 $16,220,775 - -
Charges for Services - $405,054 $968,260 - -
Investment Earnings - $25,352 $72,699 - -
Other Revenues - $25,000 $77,500 - -
Total Revenues - $6,261,779 $17,339,234 - -
Expenditures
Professional Services - $4,980,725 $13,938,495 $50,000 $50,000 Debt Service - $356,711 $1,358,536 $1,140,962 $1,427,734 Total Expenditures - $5,337,436 $15,297,031 $1,190,962 $1,477,734 Total Revenues Less Expenditures - $924,343 $2,042,202 -$1,190,962 -$1,477,734 Ending Fund Balance - $924,343 $2,966,545 $1,775,583 $297,849 Fund 900 - CFD Bond Table of Contents

Historical Revenue by Type
Unallocated Investment Expense Interest Misc. Receipts
Charges for Services Property Taxes & Assessments
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Misc. Receipts - $25,000 $77,500 - -
Charges for Services - $405,054 $968,260 - -
Interest - $25,357 $72,699 - -
Unallocated Investment Expense - -$5 - - -
Property Taxes & Assessments - $5,806,373 $16,220,775 - - Total Revenues - $6,261,779 $17,339,234 - -
Historical Expenditures by Category
Debt Service Operations
0 $6M
$17M
0 0
FY2023 FY2024 FY2025 FY2026 FY2027
-$5M
0 $5M
$10M
$15M
$20M
Revenues by Type
0 $5M
$15M
$1M $1M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
Fund 900 - CFD Bond Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 321 FY27 Expenditures by Category
Debt Service $1,427,734 96.62%
Operations $50,000 3.38%
For the fiscal year expenditures in Fund 900 - CFD Bond, Debt Service accounts for $1.4 million, representing 96.62% of the total expenditures. Operations comprise $50,000, which is 3.38% of the total expenditures.

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations - $4,980,725 $13,938,495 $50,000 $50,000
Debt Service - $356,711 $1,358,536 $1,140,962 $1,427,734 Total Expenditures - $5,337,436 $15,297,031 $1,190,962 $1,477,734 Commentary
Fund 900 accounts for the collection and administration of special taxes, bond proceeds, interest earnings, and debt service payments associated with Community Facilities District (CFD) 2023-1, Villa Ticino West. The fund is used to support eligible public infrastructure improvements and administer related bond financing obligations within the district.

FY 2026–27 expenditures are primarily related to scheduled debt service payments associated with the CFD bond issuance, along with limited professional service costs necessary for ongoing bond administration and compliance activities. The fund continues to facilitate tracking of outstanding bond balances, debt service obligations, special tax collections, property tax allocations, and related financing activity associated with CFD 2023-1.

No additional bond issuances are currently planned within Fund 900 for FY 2026–27. Staff will continue monitoring debt service requirements, tax collections, and long-term financing obligations to ensure compliance with bond covenants and the financial sustainability of the district.

1.48M
Expenditures by Category
Fund 900 - CFD Bond Table of Contents

5-Year Forecasts
The City of Manteca’s five-year financial forecasts are intended to provide a long-term planning tool to evaluate revenue trends, expenditure growth, reserve sustainability, and future operational impacts. For FY 2026–27, forecast assumptions were reviewed individually by fund and revenue source based on current economic conditions, historical trends, operational needs, known capital obligations, and anticipated future costs.

Revenue assumptions generally reflect moderate and conservative growth expectations consistent with current statewide and regional economic forecasts, while expenditure assumptions account for increasing personnel costs, pension obligations, healthcare expenses, operational demands, infrastructure maintenance needs, and inflationary pressures. Certain funds may also include project-specific assumptions, regulatory requirements, debt obligations, or anticipated capital investment timing differences.

It is important to note that five-year forecasts are planning projections only and are inherently conservative in nature.

Actual financial results may vary based on changing economic conditions, development activity, market trends, legislative actions, labor negotiations, infrastructure needs, and future City Council policy decisions. 5-Year Forecasts for Major Funds Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 323 Fund 100 - General Fund Five-Year Forecast
The following five-year forecast for Fund 100 (General Fund) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, current economic indicators, anticipated development activity, and broader California economic projections. The forecast assumes continued, but moderating, economic growth within the City of Manteca and throughout California, while recognizing ongoing uncertainty related to inflation, consumer spending trends, interest rates, labor market conditions, and potential economic slowdowns.

The forecast assumes property tax revenues will remain stable and continue serving as the City’s most reliable ongoing General Fund revenue source due to continued assessed valuation growth and long-term development activity. Sales tax and franchise revenues are projected to normalize following recent strong growth years as consumer spending trends moderate statewide. Charges for services, licenses and permits, and intergovernmental revenues are also projected to increase gradually consistent with population growth, development activity, and service demand.

Revenue growth assumptions used in the forecast include the following estimated annual increases:

Property Tax / Tax & Franchise Revenues: 3.0%–3.5%
Licenses & Permits: 2.5%–3.0%
Charges for Services: 2.5%
Intergovernmental Revenues: 2.0%
Investment Earnings: gradual normalization and stabilization over the forecast period Other Revenues: 2.0%–2.5%
Expenditures are projected to increase approximately 4.0% annually due primarily to rising personnel costs, pension obligations, healthcare inflation, public safety operational demands, contractual services, insurance, utilities, and inflationary impacts affecting municipal operations. The forecast assumes continuation of existing service levels and ongoing strategic investment in public safety, infrastructure, and community services.

Fund 100 - General Fund Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $37,463,164 $38,771,863 $39,062,020 $38,263,102 $36,388,425 Revenues
Tax & Franchise Revenues $68,223,013 $70,134,140 $72,100,898 $74,189,661 $76,338,935 Licenses & Permits $2,694,633 $2,770,118 $2,847,799 $2,930,300 $3,015,191 Intergovernmental $653,438 $671,742 $690,580 $710,586 $731,172 Charges for Services $13,250,094 $13,621,268 $14,003,246 $14,408,921 $14,826,347 Fines & Forefeitures $1,940,761 $1,995,128 $2,051,077 $2,110,497 $2,171,638 Investment Earnings $1,852,264 $1,904,152 $1,957,549 $2,014,260 $2,072,613 Other Revenues $929,116 $955,144 $981,929 $1,010,375 $1,039,646 Total Revenues $89,543,320 $92,051,692 $94,633,078 $97,374,599 $100,195,541 Expenditures
Benefits $19,630,953 $20,415,641 $21,232,267 $22,081,557 $22,964,820 Professional Services $6,832,973 $7,106,100 $7,390,344 $7,685,958 $7,993,396 Supplies $3,212,411 $3,340,818 $3,474,450 $3,613,428 $3,757,966 Transfers Out $1,599,759 $1,663,705 $1,730,253 $1,799,463 $1,871,442 Capital Improvement $476,320 $495,359 $515,174 $535,781 $557,212 Utilities $1,616,732 $1,681,356 $1,748,610 $1,818,555 $1,891,297 Dues & Subscriptions $188,339 $195,867 $203,702 $211,850 $220,324 Repairs & Maintenance $1,339,151 $1,392,679 $1,448,386 $1,506,322 $1,566,575 Claims & Insurance $4,462,611 $4,640,990 $4,826,630 $5,019,695 $5,220,483 Administrative Expenses $14,904,029 $15,499,773 $16,119,764 $16,764,554 $17,435,136 Recreational Programs $182,000 $189,275 $196,846 $204,720 $212,909 Salaries $32,275,816 $33,565,944 $34,908,582 $36,304,925 $37,757,122 Fund 100 - General Fund Five-Year Forecast Table of Contents

Revenue Outlook
General Fund revenues are projected to continue growing moderately throughout the forecast period, supported primarily by stable property tax growth, continued local economic activity, development-related revenues, and ongoing service demand. Property tax and franchise revenues are expected to remain the City’s strongest and most reliable ongoing revenue source due to continued assessed valuation growth and regional development activity.

Sales tax and economically sensitive revenues are projected to normalize following recent elevated growth periods as statewide consumer spending trends moderate. Charges for services, licenses and permits, and other developmentrelated revenues are expected to remain stable due to continued residential and commercial growth throughout the City. Investment earnings are projected to gradually normalize as interest rates stabilize over the forecast period.

Expenditure Outlook
Expenditures are projected to increase steadily throughout the forecast period due primarily to rising personnel costs, pension obligations, healthcare inflation, public safety operational demands, insurance costs, utilities, contractual services, and ongoing infrastructure maintenance needs. Public safety operations continue to represent the largest portion of General Fund expenditures and are expected to remain a significant long-term cost driver.

The forecast also assumes continued investment in infrastructure, technology, community services, and operational support necessary to maintain current service levels and support continued community growth.

Fund Balance Outlook
The General Fund is projected to maintain positive operating results during the early years of the forecast period, supported by continued economic growth, conservative revenue assumptions, and ongoing fiscal management efforts. However, expenditure growth is projected to gradually outpace revenue growth in the later years of the forecast period, resulting in narrowing operating margins and modest reductions in annual operating results.

Despite these projected trends, the General Fund is expected to maintain healthy reserves and remain financially stable throughout the forecast period. The forecast reflects the City’s continued commitment to responsible fiscal management, structural balance, long-term sustainability, and strategic investment in community priorities and essential public services.

Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Legal Services $312,000 $324,471 $337,450 $350,948 $364,986 Maintenance Agreements & Licenses $537,905 $559,406 $581,782 $605,053 $629,255 Operating Fees $89,544 $93,123 $96,848 $100,722 $104,751 Service Programs $31,200 $32,447 $33,745 $35,095 $36,499 Capital Outlay $542,880 $564,580 $587,163 $610,650 $635,076 Total Expenditures $88,234,621 $91,761,535 $95,431,996 $99,249,276 $103,219,247 Total Revenues Less Expenditures $1,308,699 $290,157 -$798,918 -$1,874,677 -$3,023,706 Ending Fund Balance $38,771,863 $39,062,020 $38,263,102 $36,388,425 $33,364,719 Fund 100 - General Fund Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 325 Fund 105 - Measure Q Five-Year Forecast
The five-year forecast is based on current Measure Q revenue trends, the proposed FY2027 budget, and broader California economic conditions. Forecast assumptions reflect continued but moderating inflation, slower statewide sales tax growth compared to post-pandemic recovery years, stable local consumer spending, and ongoing investment in public safety and infrastructure.

Revenue growth is projected to gradually moderate over the forecast period as economic conditions stabilize, while expenditures are expected to remain elevated in the early years due to continued infrastructure improvements, personnel costs, equipment replacement, and operational commitments. The forecast also assumes the strategic use of available fund balance for one-time capital investments and does not anticipate additional tax measures or major economic downturns during the forecast period.

The forecast anticipates continued investment in public safety, roadway and infrastructure improvements, equipment replacement, and quality-of-life initiatives throughout the forecast period. Expenditures are projected to increase steadily due to ongoing operational and capital needs, with early years reflecting continued infrastructure-focused spending consistent with current City Council priorities.

The forecast also assumes the strategic use of available fund balance to support one-time capital expenditures and infrastructure investments. Although annual operating deficits are projected in certain years, the Measure Q fund is expected to maintain positive reserves throughout the forecast period. The forecast will continue to be reviewed and updated annually based on actual revenue performance, economic conditions, project timing, and future policy direction.

Fund 105 - Measure Q Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $6,221,509 $5,725,596 $5,131,881 $4,437,495 $3,725,750 Revenues
Tax & Franchise Revenues $16,089,075 $16,571,747 $16,986,041 $17,410,692 $17,758,906 Total Revenues $16,089,075 $16,571,747 $16,986,041 $17,410,692 $17,758,906 Expenditures
Benefits $1,262,187 $1,306,364 $1,345,555 $1,379,194 $1,413,673 Supplies $130,000 $134,550 $138,587 $142,051 $145,602
Transfers Out $2,704,000 $2,798,640 $2,882,599 $2,954,664 $3,028,531 Capital Improvement $2,026,394 $2,097,318 $2,160,238 $2,214,244 $2,269,600 Administrative Expenses $8,320,000 $8,611,200 $8,869,536 $9,091,274 $9,318,556 Salaries $921,852 $954,117 $982,740 $1,007,309 $1,032,492 Capital Outlay $1,220,554 $1,263,274 $1,301,172 $1,333,701 $1,367,044 Total Expenditures $16,584,988 $17,165,463 $17,680,426 $18,122,437 $18,575,498 Total Revenues Less Expenditures -$495,913 -$593,715 -$694,386 -$711,745 -$816,592 Ending Fund Balance $5,725,596 $5,131,881 $4,437,495 $3,725,750 $2,909,158 Fund 105 - Measure Q Five-Year Forecast Table of Contents

Fund 200 - Recreation Five-Year Forecast
The following five-year forecast for Fund 200 has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated recreation program activity, General Fund support levels, and broader California economic projections. The forecast assumes recreation-related revenues and participation levels remain relatively stable, while recognizing that inflationary pressures, labor costs, and operational demands are expected to continue increasing throughout the forecast period.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting modest growth in recreation program activity, charges for services, and ongoing General Fund transfer support. The forecast assumes the General Fund contribution will continue to serve as a critical ongoing funding source to support recreation operations, programs, and community services. Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to rising personnel costs, pension obligations, recreation programming expenses, insurance costs, supplies, and inflationary operational pressures.

Fund 200 revenues are projected to grow modestly throughout the forecast period, supported by recreation program activity, user fees, and continued General Fund transfer support. The forecast assumes the General Fund contribution will remain necessary to help offset the gap between program revenues and ongoing operational costs associated with recreation services and community programming.

Expenditures are projected to increase at a faster pace due primarily to rising personnel costs, recreation program expenses, insurance, supplies, and inflationary operational pressures. Based on current trends, expenditure growth is projected to continue outpacing revenue growth throughout the forecast period, resulting in ongoing operating deficits and declining fund balance reserves. The forecast indicates that future operational adjustments, additional revenue sources, increased cost recovery, or enhanced General Fund support may be necessary to maintain longterm financial sustainability.

Fund 200 - Recreation Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $502,432 $77,427 -$392,519 -$909,901 -$1,477,332 Revenues
Charges for Services $754,605 $773,470 $792,807 $812,627 $832,943 Investment Earnings $30,750 $31,519 $32,307 $33,114 $33,942 Transfers $1,077,306 $1,104,238 $1,131,844 $1,160,140 $1,189,144 Total Revenues $1,862,661 $1,909,227 $1,956,958 $2,005,882 $2,056,029 Expenditures
Benefits $288,432 $299,969 $311,968 $324,446 $337,424
Professional Services $28,600 $29,744 $30,934 $32,171 $33,458 Supplies $221,162 $230,009 $239,209 $248,777 $258,729
Utilities $5,200 $5,408 $5,624 $5,849 $6,083
Dues & Subscriptions $5,460 $5,678 $5,906 $6,142 $6,387 Repairs & Maintenance $10,400 $10,816 $11,249 $11,699 $12,167 Claims & Insurance $139,058 $144,621 $150,406 $156,422 $162,679 Administrative Expenses $114,916 $119,512 $124,293 $129,265 $134,435 Recreational Programs $230,828 $240,061 $249,664 $259,650 $270,036 Salaries $1,243,610 $1,293,355 $1,345,089 $1,398,892 $1,454,848 Total Expenditures $2,287,666 $2,379,173 $2,474,340 $2,573,313 $2,676,246 Total Revenues Less Expenditures -$425,005 -$469,946 -$517,382 -$567,431 -$620,217 Ending Fund Balance $77,427 -$392,519 -$909,901 -$1,477,332 -$2,097,549 Fund 200 - Recreation Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 327 Fund 320 - Public Safety Sales Tax Five-Year
Forecast
The five-year forecast assumes modest but stable revenue growth consistent with conservative California economic and taxable sales projections, with revenues anticipated to increase approximately 2.5% to 3.0% annually throughout the forecast period. Expenditures are projected to increase at a higher rate of approximately 4.2% to 4.4% annually due primarily to projected salary and benefit increases, pension obligations, healthcare inflation, and rising operational costs. The forecast assumes continuation of current service levels and does not include any major new taxes, revenue measures, significant service reductions, or additional ongoing funding sources. Capital projects, one-time expenditures, and future debt issuances are not separately included unless already incorporated into the FY 2026–27 baseline budget.

Measure M revenues are projected to experience modest growth throughout the forecast period, reflecting conservative assumptions tied to statewide economic conditions, moderating taxable sales activity, and continued uncertainty surrounding inflation, interest rates, and consumer spending trends. Expenditures are anticipated to increase at a faster pace due primarily to rising personnel-related costs, pension and healthcare obligations, operational demands, and inflationary pressures impacting services and supplies. As a result, expenditure growth is projected to continue outpacing revenue growth over the five-year period, leading to ongoing operating deficits and declining fund balance reserves. While Measure M remains an important funding source supporting public safety and community priorities, long-term fiscal sustainability may require future operational adjustments, phased implementation of costs, additional efficiencies, or identification of new ongoing revenue sources.

Fund 320 - Public Safety Sales Tax Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $1,511,905 $66,807 -$1,635,062 -$3,599,011 -$5,826,389 Revenues
Tax & Franchise Revenues $10,681,100 $10,958,809 $11,254,696 $11,547,319 $11,836,002 Investment Earnings $51,500 $52,839 $54,266 $55,677 $57,068 Total Revenues $10,732,600 $11,011,648 $11,308,962 $11,602,995 $11,893,070 Expenditures
Benefits $4,174,913 $4,358,609 $4,550,388 $4,741,504 $4,940,648 Supplies $389,828 $406,980 $424,887 $442,732 $461,327
Administrative Expenses $299,525 $312,704 $326,463 $340,174 $354,461 Salaries $7,313,433 $7,635,224 $7,971,173 $8,305,963 $8,654,813 Total Expenditures $12,177,698 $12,713,516 $13,272,911 $13,830,373 $14,411,249 Total Revenues Less Expenditures -$1,445,098 -$1,701,869 -$1,963,949 -$2,227,378 -$2,518,179 Ending Fund Balance $66,807 -$1,635,062 -$3,599,011 -$5,826,389 -$8,344,568 Fund 320 - Public Safety Sales Tax Five-Year Forecast Table of Contents

Fund 340 - Development Services Five-Year
Forecast
The following five-year forecast for Fund 340 has been prepared using current revenue and expenditure trends reflected in the FY 2026–27 Proposed Budget, combined with broader California economic projections and anticipated development activity within the City of Manteca. The forecast assumes continued, but moderating, growth in development-related activity as higher interest rates, construction costs, and statewide economic uncertainty continue to impact the pace of residential and commercial development throughout California.

Revenues are projected to increase annually between approximately 2.5% and 3.0% based primarily on anticipated growth in permits, plan review activity, development-related charges for services, and investment earnings. While development activity is expected to remain active within the region, the forecast assumes more conservative longterm growth compared to recent post-pandemic development cycles.

Expenditures are projected to increase annually between approximately 4.0% and 4.5% due primarily to rising personnel costs, pension obligations, healthcare inflation, contractual services, technology and software costs, and ongoing operational support necessary to maintain development review, permitting, engineering, and planning services. The forecast assumes continuation of current service levels and operational demands associated with community growth.

Fund 340 revenues are projected to grow modestly throughout the forecast period, supported by continued development activity, permitting, engineering review services, and related fees, while recognizing that broader economic conditions, inflation, construction costs, and higher interest rates may moderate long-term growth.

Expenditures are projected to increase at a faster pace due primarily to rising personnel costs, pension obligations, healthcare inflation, contractual services, technology needs, and increasing operational demands associated with community growth and development activity.

As a result, the forecast anticipates planned operating deficits and gradual reductions in fund balance reserves over time. Despite these projected drawdowns, Fund 340 is expected to maintain positive reserves and remain financially Fund 340 - Development Services Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $17,595,062 $16,967,316 $16,161,951 $15,137,809 $13,881,476 Revenues
Licenses & Permits $8,240,000 $8,487,200 $8,699,380 $8,916,865 $9,184,370 Charges for Services $2,444,705 $2,518,046 $2,580,997 $2,645,522 $2,724,888 Investment Earnings $1,390,500 $1,432,215 $1,468,020 $1,504,721 $1,549,863 Total Revenues $12,075,205 $12,437,461 $12,748,398 $13,067,108 $13,459,121 Expenditures
Benefits $1,750,866 $1,825,278 $1,898,289 $1,974,221 $2,053,189 Professional Services $5,419,370 $5,649,693 $5,875,681 $6,110,708 $6,355,137 Supplies $575,398 $599,852 $623,846 $648,800 $674,752
Utilities $46,921 $48,915 $50,871 $52,906 $55,022
Dues & Subscriptions $86,004 $89,659 $93,245 $96,975 $100,854 Repairs & Maintenance $1,045 $1,089 $1,133 $1,178 $1,225 Claims & Insurance $273,721 $285,354 $296,768 $308,639 $320,985 Administrative Expenses $939,679 $979,615 $1,018,800 $1,059,552 $1,101,934 Salaries $3,087,448 $3,218,665 $3,347,411 $3,481,308 $3,620,560 Legal Services $182,875 $190,647 $198,273 $206,204 $214,452 Maintenance Agreements & Licenses $339,625 $354,059 $368,221 $382,950 $398,268 Total Expenditures $12,702,951 $13,242,826 $13,772,540 $14,323,441 $14,896,379 Total Revenues Less Expenditures -$627,746 -$805,365 -$1,024,142 -$1,256,333 -$1,437,258 Ending Fund Balance $16,967,316 $16,161,951 $15,137,809 $13,881,476 $12,444,218 Fund 340 - Development Services Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 329 stable throughout the forecast period.

Fund 340 - Development Services Five-Year Forecast Table of Contents

Fund 420 - Gas Tax/Street Improvement
Five-Year Forecast
The following five-year forecast for Fund 420 has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated State gas tax and transportation funding trends, and broader California economic projections. The forecast assumes relatively stable State transportation revenues supported by ongoing Road Maintenance and Rehabilitation Account (RMRA) allocations and related transportation funding sources, while recognizing that statewide economic conditions, fuel consumption trends, inflation, and potential fluctuations in State revenues may impact future funding levels.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting conservative long-term growth assumptions for transportation-related revenues and transfers.

Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to rising construction costs, roadway maintenance expenses, inflationary pressures, contractual services, and ongoing infrastructure maintenance needs.

Fund 420 revenues are projected to grow modestly throughout the forecast period, supported primarily by ongoing State transportation funding allocations and transfers, while broader California economic conditions and fuel consumption trends may moderate long-term growth. Expenditures are projected to increase at a faster pace due primarily to rising roadway maintenance costs, inflationary construction pricing, contractual services, and continued infrastructure investment needs.

Based on current trends, expenditure growth is projected to continue outpacing revenue growth throughout the forecast period, resulting in ongoing operating deficits and declining fund balance reserves. The forecast indicates that long-term financial sustainability may require future expenditure adjustments, additional transportation funding sources, project phasing, or operational modifications to maintain fund stability over time.

Fund 420 - Gas Tax/Street Improvement Five-Year Forecast Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $519,012 -$444,309 -$1,526,578 -$2,734,564 -$4,075,356 Revenues
Intergovernmental $2,798,540 $2,868,504 $2,940,216 $3,013,722 $3,089,065 Transfers $2,562,500 $2,626,563 $2,692,227 $2,759,532 $2,828,521 Total Revenues $5,361,040 $5,495,066 $5,632,443 $5,773,254 $5,917,585 Expenditures
Benefits $839,453 $873,031 $907,952 $944,270 $982,041
Professional Services $106,600 $110,864 $115,299 $119,911 $124,707 Supplies $664,488 $691,068 $718,710 $747,459 $777,357
Utilities $520 $541 $562 $585 $608
Dues & Subscriptions $1,248 $1,298 $1,350 $1,404 $1,460 Repairs & Maintenance $570,568 $593,391 $617,126 $641,811 $667,484 Claims & Insurance $133,121 $138,446 $143,984 $149,743 $155,733 Administrative Expenses $631,109 $656,354 $682,608 $709,912 $738,309 Salaries $1,523,973 $1,584,932 $1,648,330 $1,714,263 $1,782,833 Maintenance Agreements & Licenses $936,000 $973,440 $1,012,378 $1,052,873 $1,094,988 Operating Fees $36,400 $37,856 $39,370 $40,945 $42,583
Capital Outlay $880,880 $916,115 $952,760 $990,870 $1,030,505 Total Expenditures $6,324,361 $6,577,335 $6,840,428 $7,114,046 $7,398,607 Total Revenues Less Expenditures -$963,321 -$1,082,269 -$1,207,986 -$1,340,792 -$1,481,022 Ending Fund Balance -$444,309 -$1,526,578 -$2,734,564 -$4,075,356 -$5,556,378 Fund 420 - Gas Tax/Street Improvement Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 331 Fund 425 - Gas Tax/Street SB1 Five-Year
Forecast
The following five-year forecast for Fund 425 has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated State transportation funding allocations, planned roadway rehabilitation activity, and broader California economic projections. The forecast assumes continued receipt of Senate Bill 1 (SB1) Road Maintenance and Rehabilitation Account (RMRA) revenues, while recognizing that statewide economic conditions, fuel consumption trends, inflation, and transportation funding fluctuations may impact long-term revenue growth.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting conservative growth assumptions for State transportation funding and related investment earnings.

Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to rising roadway construction costs, inflationary pressures, pavement rehabilitation expenses, and ongoing transportation infrastructure maintenance needs. The forecast assumes continued investment in roadway preservation and capital improvement projects throughout the community.

Fund 425 revenues are projected to grow modestly throughout the forecast period, supported primarily by ongoing SB1 RMRA allocations and related transportation funding sources. The forecast assumes conservative long-term growth consistent with broader California transportation funding trends and moderating economic conditions.

Expenditures are projected to increase gradually due to inflationary impacts on roadway maintenance, pavement rehabilitation, and transportation infrastructure costs. Despite these increases, revenues are projected to significantly outpace annual expenditures throughout the forecast period, resulting in continued operating surpluses and growth in available fund balance reserves. Fund 425 is expected to remain financially stable and continue serving as an important funding source for future roadway preservation and transportation infrastructure investments.

Fund 425 - Gas Tax/Street SB1 Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $13,244,072 $15,939,832 $18,702,986 $21,535,219 $24,438,258 Revenues
Intergovernmental $2,695,760 $2,763,154 $2,832,233 $2,903,039 $2,975,615 Total Revenues $2,695,760 $2,763,154 $2,832,233 $2,903,039 $2,975,615 Expenditures
Total Expenditures - - - - -
Total Revenues Less Expenditures $2,695,760 $2,763,154 $2,832,233 $2,903,039 $2,975,615 Ending Fund Balance $15,939,832 $18,702,986 $21,535,219 $24,438,258 $27,413,873 Fund 425 - Gas Tax/Street SB1 Five-Year Forecast Table of Contents

Fund 430 - RTIF Five-Year Forecast
The following five-year forecast for Fund 430 (Regional Transportation Impact Fee Fund) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated regional development activity, transportation impact fee collections, and broader California economic projections. The forecast assumes continued, but moderating, development activity within the City of Manteca and surrounding region, while recognizing that elevated construction costs, inflation, higher interest rates, and statewide economic uncertainty may impact future development pacing and fee generation.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 3.0% throughout the forecast period, reflecting anticipated long-term growth in transportation impact fee collections and investment earnings associated with continued regional growth. Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to rising roadway construction costs, inflationary pressures, regional transportation infrastructure needs, and planned capital improvement activity associated with growth and traffic mitigation requirements.

Fund 430 (RTIF) revenues are projected to grow modestly throughout the forecast period, supported primarily by continued transportation impact fee collections associated with regional development activity and related investment earnings. The forecast assumes long-term growth will continue at a more moderate pace as statewide economic conditions, higher construction costs, and elevated interest rates impact development activity throughout California.

Expenditures are projected to increase steadily due primarily to inflationary roadway construction costs, regional transportation infrastructure improvements, and ongoing capital investment needs associated with growth and traffic mitigation requirements. Based on current trends, expenditures are projected to outpace revenue growth throughout the forecast period, resulting in planned operating deficits and gradual reductions in available fund balance reserves.

Despite these projected drawdowns, Fund 430 is expected to maintain positive reserves throughout the forecast period and continue supporting regional transportation infrastructure improvements.

Fund 430 - RTIF Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $20,144,484 $17,061,719 $13,821,689 $10,417,086 $6,840,277 Revenues
Charges for Services $3,189,395 $3,285,077 $3,383,629 $3,485,138 $3,589,692 Investment Earnings $206,000 $212,180 $218,545 $225,102 $231,855 Total Revenues $3,395,395 $3,497,257 $3,602,175 $3,710,240 $3,821,547 Expenditures
Professional Services $3,358,160 $3,492,486 $3,632,186 $3,777,473 $3,928,572 Capital Improvement $3,120,000 $3,244,800 $3,374,592 $3,509,576 $3,649,959 Total Expenditures $6,478,160 $6,737,286 $7,006,778 $7,287,049 $7,578,531 Total Revenues Less Expenditures -$3,082,765 -$3,240,030 -$3,404,603 -$3,576,809 -$3,756,984 Ending Fund Balance $17,061,719 $13,821,689 $10,417,086 $6,840,277 $3,083,293 Fund 430 - RTIF Five-Year Forecast Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 333 Fund 440 - Measure K Five-Year Forecast
The following five-year forecast for Fund 440 (Measure K) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated local transportation funding trends, planned capital improvement activity, and broader California economic projections. The forecast assumes continued receipt of Measure K transportation revenues and related intergovernmental funding sources, while recognizing that statewide economic conditions, inflationary pressures, construction cost escalation, and fluctuations in taxable sales activity may impact future revenue growth and project delivery costs.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting conservative long-term growth assumptions for transportation-related revenues and allocations.

Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to rising roadway construction costs, inflationary capital improvement expenses, labor and material cost escalation, and ongoing transportation infrastructure investment needs. The forecast assumes continued investment in roadway rehabilitation and transportation-related capital projects throughout the community.

Fund 440 (Measure K) revenues are projected to grow modestly throughout the forecast period, supported primarily by transportation-related funding allocations and ongoing regional economic activity. The forecast assumes conservative long-term revenue growth consistent with broader California economic projections and moderating taxable sales trends.

Expenditures are projected to increase steadily due primarily to rising roadway construction costs, inflationary capital improvement expenses, and ongoing transportation infrastructure maintenance and rehabilitation needs. Based on current trends, expenditures are projected to outpace revenue growth throughout the forecast period, resulting in planned operating deficits and gradual reductions in available fund balance reserves. Despite these projected drawdowns, Fund 440 is expected to maintain positive reserves throughout the forecast period and continue supporting transportation infrastructure improvements and capital investment priorities.

Fund 440 - Measure K Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $10,101,496 $9,286,195 $8,388,898 $7,405,090 $6,330,045 Revenues
Intergovernmental $3,292,300 $3,374,608 $3,458,973 $3,545,447 $3,634,083 Total Revenues $3,292,300 $3,374,608 $3,458,973 $3,545,447 $3,634,083 Expenditures
Benefits $284,584 $295,967 $307,806 $320,118 $332,922
Capital Improvement $3,224,000 $3,352,960 $3,487,078 $3,626,562 $3,771,624 Claims & Insurance $21,237 $22,086 $22,970 $23,889 $24,844 Administrative Expenses $28,022 $29,143 $30,308 $31,521 $32,781 Salaries $549,759 $571,749 $594,619 $618,404 $643,140
Total Expenditures $4,107,601 $4,271,905 $4,442,781 $4,620,492 $4,805,312 Total Revenues Less Expenditures -$815,301 -$897,297 -$983,808 -$1,075,045 -$1,171,229 Ending Fund Balance $9,286,195 $8,388,898 $7,405,090 $6,330,045 $5,158,816 Fund 440 - Measure K Five-Year Forecast Table of Contents

Fund 460 - TDA/Local Transportation FiveYear Forecast
The following five-year forecast for Fund 460 (TDA Local Transportation) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated Transportation Development Act (TDA) funding allocations, transit-related operational needs, and broader California economic projections. The forecast assumes continued receipt of State and regional transportation assistance funding, while recognizing that statewide economic conditions, sales tax performance, inflation, fuel costs, and public transportation funding fluctuations may impact future revenue growth.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting conservative long-term growth assumptions for TDA allocations and related transportation funding sources. Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to rising transit operational costs, personnel expenses, fuel and utility costs, maintenance activities, contractual services, and inflationary pressures associated with transportation infrastructure and services.

Fund 460 revenues are projected to grow modestly throughout the forecast period, supported primarily by continued TDA allocations and transportation-related funding sources. The forecast assumes conservative long-term revenue growth consistent with broader California economic conditions and regional transportation funding trends.

Expenditures are projected to increase gradually due primarily to rising transit operational costs, personnel expenses, maintenance activities, fuel costs, and inflationary pressures. Despite these increases, revenues are projected to continue outpacing expenditures throughout the forecast period, resulting in ongoing operating surpluses and growth in available fund balance reserves. Fund 460 is expected to remain financially stable and continue supporting local transportation and transit-related service needs throughout the community.

Fund 460 - TDA/Local Transportation Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $13,099,699 $17,721,707 $22,429,493 $27,224,011 $32,106,191 Revenues
Intergovernmental $6,606,782 $6,771,952 $6,941,250 $7,114,782 $7,292,651 Total Revenues $6,606,782 $6,771,952 $6,941,250 $7,114,782 $7,292,651 Expenditures
Benefits $58,827 $61,180 $63,627 $66,172 $68,819
Supplies $275,600 $286,624 $298,089 $310,013 $322,413
Capital Improvement $97,531 $101,432 $105,490 $109,709 $114,098 Utilities $898,560 $934,502 $971,882 $1,010,758 $1,051,188 Repairs & Maintenance $522,707 $543,615 $565,360 $587,974 $611,493 Claims & Insurance $10,048 $10,450 $10,868 $11,303 $11,755 Administrative Expenses $25,353 $26,367 $27,422 $28,519 $29,660 Salaries $96,148 $99,994 $103,994 $108,153 $112,480
Total Expenditures $1,984,774 $2,064,165 $2,146,732 $2,232,601 $2,321,905 Total Revenues Less Expenditures $4,622,008 $4,707,786 $4,794,518 $4,882,180 $4,970,746 Ending Fund Balance $17,721,707 $22,429,493 $27,224,011 $32,106,191 $37,076,937 Fund 460 - TDA/Local Transportation Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 335 Fund 500 - Parks Acquisition & Improvement
Five-Year Forecast
The following five-year forecast for Fund 500 (Parks Acquisition & Improvement) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated park development fee activity, planned capital improvement projects, and broader California economic projections. The forecast assumes continued, but moderating, residential and commercial development activity within the City of Manteca, while recognizing that inflation, elevated construction costs, higher interest rates, and broader statewide economic uncertainty may impact future development pacing and fee generation.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting conservative long-term growth assumptions for park development fee revenues and related charges for services. Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to rising park construction costs, inflationary capital improvement expenses, professional services, and ongoing investment in park acquisition and improvement projects throughout the community.

Fund 500 revenues are projected to grow modestly throughout the forecast period, supported primarily by continued development activity and park-related fee collections. The forecast assumes long-term growth will continue at a more moderate pace as broader California economic conditions, construction costs, and higher interest rates impact future development trends.

Expenditures are projected to increase gradually due primarily to inflationary impacts on park acquisition, capital improvement, and professional service costs. Despite these increases, revenues are projected to continue significantly outpacing expenditures throughout the forecast period, resulting in ongoing operating surpluses and continued growth in available fund balance reserves. Fund 500 is expected to remain financially stable and continue supporting future park acquisition, expansion, and community improvement projects.

Fund 500 - Parks Acquisition & Improvement Five-Year Forecast Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $26,239,702 $29,398,593 $32,636,177 $35,954,411 $39,355,299 Revenues
Charges for Services $3,177,500 $3,256,938 $3,338,361 $3,421,820 $3,507,365 Total Revenues $3,177,500 $3,256,938 $3,338,361 $3,421,820 $3,507,365 Expenditures
Benefits $4,014 $4,175 $4,342 $4,516 $4,696
Administrative Expenses $7,561 $7,863 $8,178 $8,505 $8,845 Salaries $7,034 $7,315 $7,607 $7,912 $8,228
Total Expenditures $18,609 $19,353 $20,127 $20,932 $21,770 Total Revenues Less Expenditures $3,158,891 $3,237,584 $3,318,234 $3,400,888 $3,485,596 Ending Fund Balance $29,398,593 $32,636,177 $35,954,411 $39,355,299 $42,840,895 Fund 500 - Parks Acquisition & Improvement - 5-Year Forecast Table of Contents

Fund 510 - Neighborhood Park In Lieu Fee
Five-Year Forecast
The following five-year forecast for Fund 510 (Neighborhood Park In-Lieu Fee Fund) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated residential development activity, park in-lieu fee collections, and broader California economic projections. The forecast assumes continued, but moderating, development activity within the City of Manteca, while recognizing that inflation, elevated construction costs, higher interest rates, and statewide economic uncertainty may impact future housing development and fee generation.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting conservative long-term growth assumptions for neighborhood park in-lieu fee revenues and related charges for services. Expenditures are projected to increase at a flat annual rate of 3.0% annually due primarily to inflationary personnel costs, administrative support, and future park planning and development activities associated with neighborhood growth.

Fund 510 revenues are projected to grow modestly throughout the forecast period, supported primarily by continued residential development activity and neighborhood park in-lieu fee collections. The forecast assumes development activity remains stable over the long term, although broader California economic conditions, higher interest rates, and elevated construction costs may moderate future growth.

Expenditures are projected to increase gradually due primarily to inflationary administrative and operational costs associated with future neighborhood park planning and development activities. Revenues are projected to continue significantly outpacing expenditures throughout the forecast period, resulting in ongoing operating surpluses and continued growth in available fund balance reserves. Fund 510 is expected to remain financially stable and continue supporting future neighborhood park acquisition and improvement opportunities.

Fund 510 - Neighborhood Park In Lieu Fee Five-Year Forecast Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $6,098,793 $6,702,851 $7,321,956 $7,956,482 $8,606,814 Revenues
Charges for Services $615,000 $630,375 $646,134 $662,288 $678,845 Total Revenues $615,000 $630,375 $646,134 $662,288 $678,845 Expenditures
Benefits $3,976 $4,095 $4,218 $4,344 $4,475
Salaries $6,966 $7,175 $7,390 $7,612 $7,840
Total Expenditures $10,942 $11,270 $11,608 $11,956 $12,315 Total Revenues Less Expenditures $604,058 $619,105 $634,526 $650,332 $666,530 Ending Fund Balance $6,702,851 $7,321,956 $7,956,482 $8,606,814 $9,273,344 Fund 510 - Neighborhood Park In Lieu Fee Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 337 Fund 530 - Fire Facilities Fees Five-Year
Forecast
The following five-year forecast for Fund 530 (Fire Facilities Fees Fund) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated development activity, fire facility impact fee collections, and broader California economic projections. The forecast assumes continued, but moderating, residential and commercial development activity within the City of Manteca, while recognizing that elevated construction costs, inflation, higher interest rates, and statewide economic uncertainty may impact future fee generation and development pacing.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting conservative long-term growth assumptions for fire facilities fee collections and related investment earnings. Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to planned capital improvement activity, inflationary construction pricing, and ongoing investment in public safety infrastructure.

The forecast also assumes strategic use of available fund balance reserves to support the future construction and development of Fire Station No. 6 and related fire facility improvements over the forecast period.

Fund 530 revenues are projected to grow modestly throughout the forecast period, supported primarily by continued development activity and fire facilities fee collections. The forecast assumes long-term development growth will continue at a more moderate pace due to broader California economic conditions, inflationary pressures, and elevated construction costs.

Expenditures are projected to increase steadily due primarily to planned capital investment associated with the future construction of Fire Station No. 6 and related public safety infrastructure improvements. As a result, the forecast anticipates significant planned use of available fund balance reserves over the forecast period to support these onetime capital investments.

While projected expenditures currently outpace annual revenues, the declining fund balance trend reflects the City’s strategic use of accumulated reserves for major public safety infrastructure expansion rather than ongoing operational imbalance. The forecast should continue to be evaluated annually as project timing, construction costs, development activity, and future funding strategies evolve.

Fund 530 - Fire Facilities Fees Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $95,067 -$4,579,368 -$9,466,926 -$14,576,785 -$19,918,507 Revenues
Charges for Services $1,640,513 $1,681,525 $1,723,563 $1,766,653 $1,810,819 Investment Earnings $102,500 $105,063 $107,689 $110,381 $113,141 Total Revenues $1,743,013 $1,786,588 $1,831,253 $1,877,034 $1,923,960 Expenditures
Benefits $4,014 $4,175 $4,342 $4,516 $4,696
Capital Improvement $6,240,000 $6,489,600 $6,749,184 $7,019,151 $7,299,917 Salaries $7,034 $7,315 $7,607 $7,912 $8,228
Capital Outlay $166,400 $173,056 $179,978 $187,177 $194,664 Total Expenditures $6,417,448 $6,674,146 $6,941,112 $7,218,756 $7,507,506 Total Revenues Less Expenditures -$4,674,435 -$4,887,558 -$5,109,859 -$5,341,722 -$5,583,547 Ending Fund Balance -$4,579,368 -$9,466,926 -$14,576,785 -$19,918,507 -$25,502,054 Fund 530 - Fire Facilities Fees Five-Year Forecast Table of Contents

Fund 540 - Government Facilities Fees Five
Year Forecast
The following five-year forecast for Fund 540 (Government Facilities Fees Fund) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated development activity, government facility impact fee collections, and broader California economic projections. The forecast assumes continued, but moderating, residential and commercial development activity within the City of Manteca, while recognizing that inflationary pressures, elevated construction costs, higher interest rates, and statewide economic uncertainty may impact future development pacing and fee generation.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting conservative long-term growth assumptions for government facilities fee collections and related investment earnings. Expenditures are projected to increase at a flat annual rate of 5.0% annually due primarily to planned capital investment activity, inflationary construction pricing, professional services, and ongoing public safety facility development costs.

The forecast also assumes strategic use of available fund balance reserves to support the future construction and development of the new Police Headquarters and related government facility improvements over the forecast period.

Fund 540 revenues are projected to grow modestly throughout the forecast period, supported primarily by continued development activity and government facilities fee collections. The forecast assumes long-term development growth will continue at a more moderate pace due to broader California economic conditions, inflationary pressures, and elevated construction costs.

Expenditures are projected to increase gradually due primarily to planned capital investment associated with the future construction of the new Police Headquarters and related government facility improvements. The City anticipates strategically utilizing available fund balance reserves over time to support these major one-time capital investments and long-term public safety infrastructure needs.

Although annual revenues are projected to continue exceeding baseline expenditures in the forecast, future Police Headquarters construction costs are expected to significantly utilize accumulated reserves as project development advances. Fund 540 is expected to remain financially stable and continue serving as a critical funding source for future government facility and public safety infrastructure improvements.

Fund 540 - Government Facilities Fees Five Year Forecast Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $52,692,365 $58,933,711 $65,330,812 $71,887,547 $78,607,893 Revenues
Charges for Services $5,740,000 $5,883,500 $6,030,588 $6,181,352 $6,335,886 Investment Earnings $512,500 $525,313 $538,445 $551,906 $565,704 Total Revenues $6,252,500 $6,408,813 $6,569,033 $6,733,259 $6,901,590 Expenditures
Benefits $4,053 $4,256 $4,468 $4,692 $4,926
Salaries $7,101 $7,456 $7,829 $8,220 $8,631
Total Expenditures $11,154 $11,712 $12,297 $12,912 $13,558 Total Revenues Less Expenditures $6,241,346 $6,397,101 $6,556,735 $6,720,346 $6,888,032 Ending Fund Balance $58,933,711 $65,330,812 $71,887,547 $78,607,893 $85,495,925 Fund 540 - Government Facilities Fees Five Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 339 Fund 610 - Federal Transit Management
Five-Year Forecast
The following five-year forecast for Fund 610 (Federal Transit Management) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated federal and state transit funding allocations, planned transit capital and operational activities, and broader California economic projections. The forecast assumes continued receipt of federal transit assistance funding and related intergovernmental revenues, while recognizing that inflationary pressures, labor costs, fuel prices, supply chain impacts, and changes in federal transportation funding priorities may affect future operating and capital costs.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.5% throughout the forecast period, reflecting conservative long-term growth assumptions for transit-related grant funding and operational reimbursements. Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to rising transit operational costs, professional services, capital improvement activity, maintenance costs, utilities, and inflationary pressures impacting transportation services and infrastructure.

Fund 610 revenues are projected to grow modestly throughout the forecast period, supported primarily by continued federal and state transit funding allocations and related transportation reimbursements. The forecast assumes conservative long-term growth consistent with broader California and federal transportation funding trends.

Expenditures are projected to increase steadily due primarily to rising transit operational costs, professional services, capital improvement activity, utilities, maintenance, and inflationary pressures impacting transportation services and infrastructure. Although expenditures are expected to increase throughout the forecast period, revenues are projected to continue outpacing expenditures, resulting in ongoing operating surpluses and growth in available fund balance reserves. Fund 610 is expected to remain financially stable and continue supporting transit operations, infrastructure, and federally funded transportation initiatives throughout the community.

Fund 610 - Federal Transit Management Five-Year Forecast Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $5,062,178 $7,339,186 $9,451,578 $11,386,376 $13,129,924 Revenues
Intergovernmental $16,911,320 $17,334,103 $17,767,456 $18,211,642 $18,666,933 Charges for Services $135,146 $138,525 $141,988 $145,538 $149,176 Total Revenues $17,046,466 $17,472,628 $17,909,444 $18,357,180 $18,816,109 Expenditures
Benefits $153,880 $160,036 $166,437 $173,095 $180,018
Professional Services $3,608,105 $3,752,429 $3,902,527 $4,058,628 $4,220,973 Supplies $325,109 $338,114 $351,638 $365,704 $380,332
Capital Improvement $9,360,000 $9,734,400 $10,123,776 $10,528,727 $10,949,876 Utilities $80,392 $83,608 $86,952 $90,430 $94,047
Dues & Subscriptions $3,120 $3,245 $3,375 $3,510 $3,650 Repairs & Maintenance $47,070 $48,953 $50,911 $52,948 $55,066 Claims & Insurance $55,032 $57,233 $59,522 $61,903 $64,379 Administrative Expenses $604,510 $628,691 $653,838 $679,992 $707,192 Salaries $344,727 $358,516 $372,856 $387,771 $403,282
Legal Services $26,000 $27,040 $28,122 $29,246 $30,416
Maintenance Agreements & Licenses $43,992 $45,752 $47,582 $49,485 $51,464 Capital Outlay $117,520 $122,221 $127,110 $132,194 $137,482 Total Expenditures $14,769,458 $15,360,236 $15,974,646 $16,613,632 $17,278,177 Total Revenues Less Expenditures $2,277,008 $2,112,392 $1,934,798 $1,743,548 $1,537,932 Ending Fund Balance $7,339,186 $9,451,578 $11,386,376 $13,129,924 $14,667,856 Fund 610 - Federal Transit Management Five-Year Forecast Table of Contents

Fund 620 - Golf Course Five-Year Forecast
The following five-year forecast for Fund 620 (Golf Course Fund) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated golf course operational activity, user demand trends, and broader California economic projections. The forecast assumes golf course revenues remain relatively stable, supported by continued recreation activity and charges for services, while recognizing that inflationary pressures, labor costs, utility expenses, and maintenance requirements are expected to continue increasing throughout the forecast period.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.0% throughout the forecast period, reflecting conservative long-term growth assumptions for golf course activity, user fees, and operational revenues. Expenditures are projected to increase at a flat annual rate of 4.0% annually due primarily to rising personnel costs, utilities, maintenance expenses, professional services, operational supplies, and inflationary pressures impacting facility operations and equipment maintenance.

Fund 620 revenues are projected to grow modestly throughout the forecast period, supported primarily by golf course operations, recreation activity, and user fee revenues. The forecast assumes stable long-term demand, although broader California economic conditions, inflation, and changing consumer spending patterns may impact future operational growth.

Expenditures are projected to increase at a faster pace due primarily to rising personnel costs, utilities, maintenance expenses, operational supplies, and inflationary pressures associated with maintaining golf course facilities and equipment. Based on current trends, expenditures are projected to outpace revenue growth throughout the forecast period, resulting in ongoing operating deficits and declining fund balance reserves.

The forecast indicates Fund 620 may fall below reserve requirements in the later years of the forecast period and could require future operational adjustments, expenditure reductions, increased user revenues, or potential General Fund support to maintain long-term financial sustainability and reserve compliance.

Fund 620 - Golf Course Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $993,982 $700,248 $355,621 -$42,718 -$497,715 Revenues
Charges for Services $1,926,576 $1,965,108 $2,004,410 $2,044,498 $2,085,388 Other Revenues $30,600 $31,212 $31,836 $32,473 $33,122
Total Revenues $1,957,176 $1,996,320 $2,036,246 $2,076,971 $2,118,510 Expenditures
Benefits $307,087 $319,371 $332,145 $345,431 $359,248
Professional Services $237,328 $246,821 $256,694 $266,962 $277,640 Supplies $286,850 $298,324 $310,257 $322,667 $335,574
Capital Improvement $124,800 $129,792 $134,984 $140,383 $145,998 Utilities $182,000 $189,280 $196,851 $204,725 $212,914
Dues & Subscriptions $2,522 $2,623 $2,728 $2,837 $2,950 Repairs & Maintenance $230,242 $239,452 $249,030 $258,991 $269,351 Claims & Insurance $98,187 $102,115 $106,200 $110,448 $114,865 Administrative Expenses $66,548 $69,209 $71,978 $74,857 $77,851 Salaries $579,068 $602,231 $626,320 $651,373 $677,427
Maintenance Agreements & Licenses $5,720 $5,949 $6,187 $6,434 $6,692 Capital Outlay $130,558 $135,781 $141,212 $146,861 $152,735 Total Expenditures $2,250,910 $2,340,947 $2,434,585 $2,531,968 $2,633,247 Total Revenues Less Expenditures -$293,734 -$344,627 -$398,339 -$454,997 -$514,737 Ending Fund Balance $700,248 $355,621 -$42,718 -$497,715 -$1,012,452 Fund 620 - Golf Course Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 341 Fund 640 - Wastewater O&M Five-Year
Forecast
The following five-year forecast for Fund 640 (Wastewater Operations & Maintenance) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated utility service demand, operational cost trends, planned capital investment activity, and broader California economic projections. The forecast assumes continued growth in wastewater service demand associated with ongoing residential and commercial development within the City of Manteca, while recognizing inflationary pressures, rising utility costs, regulatory requirements, and increasing operational and infrastructure maintenance needs.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 3.5% throughout the forecast period, reflecting anticipated customer growth, service charge increases, and continued utility demand. Expenditures are projected to increase at a flat annual rate of 5.0% annually due primarily to rising personnel costs, utilities, treatment operations, maintenance requirements, capital infrastructure reinvestment, regulatory compliance costs, and inflationary construction pricing.

The forecast also takes into consideration the recently issued approximately $30 million wastewater bond financing intended to support major wastewater capital improvements and infrastructure investment needs. Bond proceeds are expected to provide critical funding support for planned capital projects over multiple fiscal years and help offset significant near-term capital expenditures within the Wastewater system.

Fund 640 revenues are projected to grow steadily throughout the forecast period, supported primarily by wastewater service charges, customer growth, and ongoing utility demand. The forecast assumes moderate long-term revenue growth consistent with continued development activity and anticipated utility rate structures.

Fund 640 - Wastewater O&M Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $153,759,345 $141,369,203 $127,895,721 $113,268,499 $97,413,046 Revenues
Charges for Services $30,834,201 $31,913,399 $33,030,367 $34,186,430 $35,382,955 Other Revenues $87,975 $91,054 $94,241 $97,539 $100,953 Total Revenues $30,922,176 $32,004,453 $33,124,608 $34,283,970 $35,483,909 Expenditures
Benefits $3,378,552 $3,547,480 $3,724,854 $3,911,097 $4,106,652 Professional Services $1,148,385 $1,205,804 $1,266,094 $1,329,399 $1,395,869 Supplies $3,615,360 $3,796,128 $3,985,934 $4,185,231 $4,394,493 Capital Improvement $14,151,900 $14,859,495 $15,602,470 $16,382,593 $17,201,723 Utilities $3,386,880 $3,556,224 $3,734,035 $3,920,737 $4,116,774 Dues & Subscriptions $126,998 $133,347 $140,015 $147,015 $154,366 Repairs & Maintenance $1,461,075 $1,534,129 $1,610,835 $1,691,377 $1,775,946 Claims & Insurance $1,198,070 $1,257,973 $1,320,872 $1,386,916 $1,456,262 Administrative Expenses $4,545,559 $4,772,837 $5,011,479 $5,262,053 $5,525,156 Salaries $5,987,129 $6,286,486 $6,600,810 $6,930,851 $7,277,393 Legal Services $63,000 $66,150 $69,458 $72,930 $76,577
Maintenance Agreements & Licenses $517,860 $543,753 $570,941 $599,488 $629,462 Operating Fees $1,317,750 $1,383,638 $1,452,819 $1,525,460 $1,601,733 Capital Outlay $593,250 $622,913 $654,058 $686,761 $721,099 Debt Service $1,820,550 $1,911,577 $2,007,156 $2,107,514 $2,212,890 Total Expenditures $43,312,318 $45,477,934 $47,751,831 $50,139,423 $52,646,394 Total Revenues Less Expenditures -$12,390,142 -$13,473,482 -$14,627,222 -$15,855,453 -$17,162,485 Ending Fund Balance $141,369,203 $127,895,721 $113,268,499 $97,413,046 $80,250,561 Fund 640 - Wastewater O&M Five-Year Forecast Table of Contents

Expenditures are projected to increase at a faster pace due primarily to rising treatment and operational costs, utilities, maintenance requirements, regulatory compliance obligations, inflationary construction pricing, and continued investment in wastewater infrastructure. The forecast also anticipates significant capital improvement activity over the forecast period.

While operating deficits are projected throughout the forecast period, it is important to note that approximately $30 million in wastewater bond proceeds are not currently reflected within the forecasted revenues and are expected to offset planned capital project expenditures in future years as projects are completed and bond proceeds are recognized. As a result, available reserves and future bond-funded reimbursements are anticipated to support planned infrastructure investments while maintaining long-term financial stability of the Wastewater system.

Fund 640 - Wastewater O&M Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 343 Fund 650 - Wastewater Improvement FiveYear Forecast
The following five-year forecast for Fund 650 (Sewer Improvement Fund) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated wastewater capital improvement activity, utility demand trends, and broader California economic projections. The forecast assumes continued investment in major wastewater infrastructure improvements to support regulatory compliance, system reliability, capacity needs, and ongoing community growth, while recognizing that inflationary construction costs, supply chain impacts, and higher interest rates continue to affect capital project delivery throughout California.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 3.0% throughout the forecast period, reflecting anticipated growth in sewer-related charges for services and associated investment earnings.

Expenditures are projected to increase at a flat annual rate of 5.0% annually due primarily to significant capital infrastructure investment needs, rising construction costs, debt service obligations, and inflationary pressures impacting wastewater improvement projects.

The forecast also assumes continued utilization of recently issued wastewater bond financing to support planned capital improvement activity over multiple fiscal years. Bond proceeds are expected to offset a substantial portion of planned capital expenditures as projects progress and eligible expenditures are reimbursed.

Fund 650 revenues are projected to grow modestly throughout the forecast period, supported primarily by sewerrelated service charges and associated investment earnings. The forecast assumes continued long-term utility demand and moderate growth consistent with broader California economic and development trends.

Expenditures are projected to increase steadily due primarily to ongoing wastewater capital improvement activity, debt service obligations, inflationary construction pricing, and infrastructure replacement needs. While significant operating deficits are projected throughout the forecast period, it is important to note that recently issued wastewater bond proceeds are not currently reflected within forecasted revenues and are expected to offset a substantial portion of planned capital project expenditures as projects are completed and eligible expenditures are recognized.

As a result, the projected negative fund balance trend is largely timing-related and associated with planned capital investment activity. Available bond proceeds and future reimbursement recognition are anticipated to support longterm infrastructure investment needs and maintain the financial sustainability of the Sewer Improvement program.

Fund 650 - Wastewater Improvement Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance -$12,211,235 -$23,340,964 -$35,159,944 -$47,706,621 -$61,021,482 Revenues
Charges for Services $6,638,236 $6,837,383 $7,042,504 $7,253,779 $7,471,393 Total Revenues $6,638,236 $6,837,383 $7,042,504 $7,253,779 $7,471,393 Expenditures
Capital Improvement $15,832,243 $16,623,856 $17,455,048 $18,327,801 $19,244,191 Debt Service $1,935,721 $2,032,507 $2,134,133 $2,240,839 $2,352,881 Total Expenditures $17,767,965 $18,656,363 $19,589,181 $20,568,640 $21,597,072 Total Revenues Less Expenditures -$11,129,729 -$11,818,980 -$12,546,677 -$13,314,861 -$14,125,679 Ending Fund Balance -$23,340,964 -$35,159,944 -$47,706,621 -$61,021,482 -$75,147,161 Fund 650 - Sewer Improvement Five-Year Forecast Table of Contents

Fund 660 - Solid Waste Five-Year Forecast
The following five-year forecast for Fund 660 (Solid Waste Fund) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated utility demand, operational cost trends, and broader California economic projections. The forecast assumes continued demand for solid waste services associated with ongoing residential and commercial activity within the City of Manteca, while recognizing inflationary pressures, rising operational costs, regulatory requirements, and increasing franchise and disposal-related expenses throughout California.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 3.0% throughout the forecast period, reflecting anticipated customer growth, service charge adjustments, and continued utility demand.

Expenditures are projected to increase at a flat annual rate of 2.5% annually. The forecast assumes the department will strategically manage and limit future expenditures following elevated spending levels in FY 2025–26 in order to stabilize operations, rebuild reserves, and maintain compliance with the City’s reserve requirements.

Fund 660 - Solid Waste Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $2,016,802 $2,884,863 $3,912,057 $5,106,486 $6,476,578 Revenues
Intergovernmental $513,970 $529,389 $545,271 $561,629 $578,478 Charges for Services $26,971,909 $27,781,066 $28,614,498 $29,472,933 $30,357,121 Other Revenues $515 $530 $546 $563 $580
Total Revenues $27,486,394 $28,310,985 $29,160,315 $30,035,124 $30,936,178 Expenditures
Benefits $2,830,866 $2,901,637 $2,974,178 $3,048,533 $3,202,864 Professional Services $1,757,670 $1,801,612 $1,846,652 $1,892,818 $1,988,642 Supplies $2,433,529 $2,494,368 $2,556,727 $2,620,645 $2,753,315 Utilities $31,955 $32,754 $33,573 $34,412 $36,155
Dues & Subscriptions $1,743 $1,786 $1,831 $1,876 $1,971 Repairs & Maintenance $700,305 $717,812 $735,758 $754,151 $792,330 Claims & Insurance $715,860 $733,757 $752,100 $770,903 $809,930 Administrative Expenses $5,504,757 $5,642,376 $5,783,436 $5,928,022 $6,228,128 Salaries $4,719,207 $4,837,187 $4,958,116 $5,082,069 $5,339,349 Legal Services $30,750 $31,519 $32,307 $33,114 $34,791
Maintenance Agreements & Licenses $307,090 $314,767 $322,636 $330,702 $347,444 Operating Fees $7,571,276 $7,760,558 $7,954,572 $8,153,436 $8,566,204 Capital Outlay $13,325 $13,658 $14,000 $14,350 $15,076
Total Expenditures $26,618,333 $27,283,791 $27,965,886 $28,665,033 $30,116,200 Total Revenues Less Expenditures $868,061 $1,027,194 $1,194,429 $1,370,092 $819,978 Ending Fund Balance $2,884,863 $3,912,057 $5,106,486 $6,476,578 $7,296,556 Fund 660 - Solid Waste Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 345 Fund 660 revenues are projected to grow steadily throughout the forecast period, supported primarily by continued solid waste service demand, customer growth, and anticipated rate adjustments. The forecast assumes moderate long-term revenue growth consistent with broader California economic and utility service trends.

Expenditures are projected to increase at a more controlled pace as the department strategically manages spending levels following elevated expenditures experienced in FY 2025–26. Operational cost pressures, including franchise costs, disposal fees, personnel expenses, maintenance, and inflationary impacts, are expected to continue; however, expenditure growth is anticipated to remain below revenue growth throughout the forecast period.

As a result, the forecast anticipates gradual rebuilding of available fund balance reserves over time. The department is aware of the need to strategically limit future spending and phase capital and operational expenditures appropriately in order to maintain compliance with the City’s reserve requirement and support the long-term financial sustainability of the Solid Waste Fund.

Fund 660 - Solid Waste Five-Year Forecast Table of Contents

Fund 670 - Solid Waste Cost Recover FiveYear Forecast
The following five-year forecast for Fund 670 (Solid Waste Cost Recovery Fund) has been prepared using historical financial trends reflected in the FY 2026–27 Proposed Budget, anticipated operational cost recovery activity, and broader California economic projections. The forecast assumes the fund will continue serving as a supplemental funding source for future solid waste capital needs, equipment replacement, and operational support activities as necessary.

For forecasting purposes, revenues are projected to increase at a flat annual rate of 2.0% throughout the forecast period, reflecting conservative long-term growth assumptions for investment earnings and future cost recovery activity. Expenditures are projected to increase at a flat annual rate of 5.0% annually due primarily to anticipated future capital purchases, equipment replacement needs, and inflationary impacts on solid waste-related capital costs.

The forecast assumes Fund 670 will continue to be strategically utilized for future solid waste capital purchases and one-time expenditures in the out years. As the fund does not have a formal reserve requirement, available fund balance may fluctuate significantly depending on the timing of planned capital purchases and operational needs.

Fund 670 revenues are projected to grow modestly throughout the forecast period, supported primarily by investment earnings and future cost recovery activity associated with solid waste operations and capital planning. The forecast assumes conservative long-term growth consistent with broader California economic conditions and interest rate trends.

Expenditures are projected to increase gradually due primarily to anticipated future capital purchases, equipment replacement needs, and inflationary cost pressures impacting solid waste operations. The fund is expected to be strategically utilized for one-time solid waste capital purchases and operational support in future years as needed.

Because Fund 670 does not have a formal reserve requirement, available fund balance levels may fluctuate depending on the timing and scale of future capital expenditures. Despite these planned uses, the fund is projected to maintain positive reserves throughout the forecast period and continue supporting long-term solid waste capital and operational needs.

Fund 670 - Solid Waste Cost Recover Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $517,791 $334,791 $127,341 -$106,088 -$367,106 Revenues
Charges for Services $510,000 $520,200 $530,604 $541,216 $552,040 Total Revenues $510,000 $520,200 $530,604 $541,216 $552,040 Expenditures
Capital Outlay $693,000 $727,650 $764,033 $802,234 $842,346 Total Expenditures $693,000 $727,650 $764,033 $802,234 $842,346 Total Revenues Less Expenditures -$183,000 -$207,450 -$233,429 -$261,018 -$290,305 Ending Fund Balance $334,791 $127,341 -$106,088 -$367,106 -$657,411 Fund 670 - Solid Waste Cost Recovery - 5-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 347 Fund 680 - Water O&M Five Year Forecast
The following forecast for Fund 680 was developed using the FY2027 Budgeted amounts as the baseline and applying consistent year-over-year growth assumptions reflective of current California economic conditions. Revenues are projected to increase by 3.5% annually, primarily driven by continued growth in charges for services, inflationary rate adjustments, and stable regional economic activity. Expenditures are projected to increase by 4.5% annually, reflecting ongoing cost escalation in salaries, utilities, capital improvement needs, insurance, and contracted services common among California public agencies.

Because expenditure growth is projected to outpace revenue growth slightly, annual operating surpluses are expected to gradually narrow over the forecast period. However, Fund 680 is projected to maintain strong positive operating results and healthy fund balances throughout the five-year outlook.

Overall revenues are projected to grow steadily over the forecast period, increasing from approximately $32.0 million in FY2028 to $36.8 million by FY2032. This growth assumes stable service demand, moderate inflationary adjustments, and continued economic stability within California’s municipal and utility sectors.

Expenditures are forecasted to rise at a slightly faster pace due to sustained inflationary pressures affecting labor, utilities, maintenance, insurance, and capital-related costs. Total expenditures are projected to increase from approximately $29.2 million in FY2028 to $34.8 million in FY2032.

Despite expenditure growth outpacing revenue growth modestly, the fund is expected to remain financially stable with positive annual operating results each year. Ending fund balance is projected to increase from $78.3 million in FY2028 to approximately $87.7 million by FY2032, indicating continued long-term fiscal sustainability and strong reserve levels for Fund 680.

Fund 680 - Water O&M Five Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $75,454,377 $78,319,414 $80,993,062 $83,455,498 $85,685,614 Revenues
Charges for Services $31,805,332 $32,918,518 $34,070,666 $35,263,140 $36,497,350 Other Revenues $226,180 $234,096 $242,289 $250,769 $259,546 Total Revenues $32,031,511 $33,152,614 $34,312,956 $35,513,909 $36,756,896 Expenditures
Benefits $2,770,665 $2,895,345 $3,025,635 $3,161,789 $3,304,069 Professional Services $689,805 $720,846 $753,284 $787,182 $822,605 Supplies $10,635,853 $11,114,467 $11,614,618 $12,137,275 $12,683,453 Capital Improvement $1,436,875 $1,501,534 $1,569,103 $1,639,713 $1,713,500 Utilities $1,535,628 $1,604,731 $1,676,944 $1,752,406 $1,831,264 Dues & Subscriptions $17,765 $18,564 $19,400 $20,273 $21,185 Repairs & Maintenance $328,339 $343,114 $358,554 $374,689 $391,550 Claims & Insurance $645,856 $674,919 $705,291 $737,029 $770,195 Administrative Expenses $3,390,283 $3,542,846 $3,702,274 $3,868,876 $4,042,976 Salaries $4,566,777 $4,772,282 $4,987,035 $5,211,452 $5,445,967 Legal Services $62,700 $65,522 $68,470 $71,551 $74,771
Maintenance Agreements & Licenses $147,554 $154,194 $161,133 $168,384 $175,961 Operating Fees $160,930 $168,172 $175,740 $183,648 $191,912 Capital Outlay $1,191,300 $1,244,909 $1,300,929 $1,359,471 $1,420,647 Debt Service $1,586,145 $1,657,521 $1,732,110 $1,810,055 $1,891,507 Total Expenditures $29,166,475 $30,478,966 $31,850,519 $33,283,793 $34,781,563 Total Revenues Less Expenditures $2,865,037 $2,673,648 $2,462,436 $2,230,116 $1,975,332 Ending Fund Balance $78,319,414 $80,993,062 $83,455,498 $85,685,614 $87,660,946 Fund 680 - Water O&M - 5-Year Forecast Table of Contents

Fund 690 - Water Improvement Five-Year
Forecast
The FY2028 through FY2032 forecast for Fund 690 reflects a stabilization period following significant prior-year volatility in revenues, expenditures, and capital activity. Based on historical trends and current FY2027 budget levels, the outlook assumes a return to more normalized operations, with revenues primarily driven by charges for services and other recurring sources, while investment earnings remain minimal or are not relied upon in future years.

Expenditures are expected to stabilize at a lower, more sustainable baseline following the elevated capital improvement and project-related spending seen in earlier years. The forecast assumes continued California economic conditions characterized by moderate inflation, steady service demand, and persistent but manageable cost pressures in labor, materials, and contracted services. No major new capital expansion cycles are assumed during the forecast period, and financial planning is based on conservative, maintenance-oriented spending patterns.

Revenues are projected to grow modestly through FY2032, supported primarily by stable charges for services and limited supplemental revenue sources. Growth remains conservative due to the absence of meaningful investment earnings and the expectation of steady, rather than expanding, service demand under moderate California economic conditions.

Expenditures are expected to remain elevated relative to revenues throughout the forecast period, though growth rates are assumed to moderate compared to prior peak capital and project-driven years. Ongoing costs are primarily driven by essential operations, maintenance, debt service, and service delivery requirements, with continued inflationary and labor-related pressures influencing overall expenditure levels.

As a result, fund balance levels are projected to remain relatively stable but gradually constrained over time. While beginning reserves provide short-term stability, persistent operating deficits reduce long-term flexibility, requiring continued monitoring of expenditure growth and potential adjustments to maintain fiscal balance and ensure longterm sustainability.

Fund 690 - Water Improvement Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $3,126,185 -$1,923,302 -$7,179,334 -$12,665,163 -$18,331,151 Revenues
Charges for Services $2,357,500 $2,416,438 $2,464,766 $2,526,385 $2,589,545 Other Revenues $623,713 $639,305 $652,091 $668,394 $685,104 Total Revenues $2,981,213 $3,055,743 $3,116,858 $3,194,779 $3,274,649 Expenditures
Professional Services $2,060,000 $2,132,100 $2,206,724 $2,272,925 $2,341,113 Supplies $927,000 $959,445 $993,026 $1,022,816 $1,053,501 Capital Improvement $3,519,510 $3,642,693 $3,770,187 $3,883,293 $3,999,791 Administrative Expenses $188,117 $194,701 $201,516 $207,561 $213,788 Debt Service $1,336,073 $1,382,835 $1,431,235 $1,474,172 $1,518,397 Total Expenditures $8,030,700 $8,311,774 $8,602,686 $8,860,767 $9,126,590 Total Revenues Less Expenditures -$5,049,487 -$5,256,032 -$5,485,829 -$5,665,988 -$5,851,941 Ending Fund Balance -$1,923,302 -$7,179,334 -$12,665,163 -$18,331,151 -$24,183,092 Fund 690 - Water Improvement Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 349 Fund 810 - Engineering Five-Year Forecast
The FY2028 through FY2032 forecast is based on moderate and stable economic conditions within California, while recognizing continued inflationary and operational cost pressures affecting local governments and service agencies.

Inflation is expected to ease from recent highs but remain above historical pre-pandemic levels, resulting in ongoing increases in operating expenses throughout the forecast period.

Labor markets are anticipated to remain competitive, contributing to continued growth in salary, benefit, pension, and healthcare costs. In addition, professional services, insurance, and other operational expenditures are projected to increase at rates exceeding general inflation due to market conditions and regulatory requirements.

Revenue growth is expected to remain steady, supported by modest increases in service demand and stable economic activity. Investment earnings are projected to decline slightly after FY2027 as interest rates gradually normalize. The forecast does not assume any major recession during the projection period, although FY2030 incorporates a mild economic slowdown with slower revenue growth expectations.

The forecast also assumes no significant one-time grant funding, major capital expansion projects, or extraordinary revenue sources. Conservative budgeting and financial management practices are expected to continue, supporting positive annual operating results and maintaining healthy fund balance reserves throughout the five-year forecast period.

The FY2028 through FY2032 financial forecast reflects stable revenue growth and continued fiscal sustainability under moderate California economic conditions. Revenues are projected to increase steadily throughout the forecast period, supported primarily by continued demand for services, stable intergovernmental funding, and ongoing investment earnings, although interest income is expected to normalize as market interest rates gradually decline. Overall revenue growth is anticipated to remain moderate, generally ranging between 2.5% and 4.0% annually.

Expenditures are projected to continue increasing due to ongoing labor market pressures, inflationary impacts, and rising operational costs. Salaries and benefits are expected to remain the largest expenditure categories, while professional services, insurance, utilities, and administrative costs continue to experience growth above historical averages. Although expenditure growth is expected to outpace revenue growth in certain years, conservative budgeting practices and prudent financial management are anticipated to maintain positive operating results throughout the forecast period.

Fund 810 - Engineering Five-Year Forecast
Category
FY 2028
Forecasted
FY 2029
Forecasted
FY 2030
Forecasted
FY 2031
Forecasted
FY 2032
Forecasted
Beginning Fund Balance $10,170,076 $10,856,057 $11,522,847 $12,138,589 $12,725,853 Revenues
Intergovernmental $78,000 $80,730 $82,748 $85,231 $88,214 Charges for Services $4,634,240 $4,796,438 $4,916,349 $5,063,840 $5,241,074 Investment Earnings $156,000 $161,460 $165,497 $170,461 $176,428 Other Revenues $137,800 $142,623 $146,189 $150,574 $155,844 Total Revenues $5,006,040 $5,181,251 $5,310,783 $5,470,106 $5,661,560 Expenditures
Benefits $867,344 $906,375 $942,630 $980,335 $1,024,450 Professional Services $706,650 $738,449 $767,987 $798,707 $834,649 Supplies $590,657 $617,236 $641,925 $667,603 $697,645
Utilities $48,195 $50,364 $52,378 $54,473 $56,925
Dues & Subscriptions $22,271 $23,273 $24,204 $25,172 $26,304 Repairs & Maintenance $17,850 $18,653 $19,399 $20,175 $21,083 Claims & Insurance $57,057 $59,625 $62,010 $64,490 $67,392 Administrative Expenses $125,843 $131,505 $136,766 $142,236 $148,637 Salaries $1,884,194 $1,968,982 $2,047,741 $2,129,651 $2,225,485 Total Expenditures $4,320,059 $4,514,462 $4,695,040 $4,882,842 $5,102,570 Total Revenues Less Expenditures $685,981 $666,790 $615,742 $587,264 $558,990 Ending Fund Balance $10,856,057 $11,522,847 $12,138,589 $12,725,853 $13,284,843 Fund 810 - Engineering Five-Year Forecast Table of Contents

As a result, fund balances are projected to remain strong and continue growing through FY2032, reflecting structurally balanced operations and ongoing annual operating surpluses. While annual surplus levels are expected to gradually narrow over time as expenditure pressures increase, reserve levels are expected to remain healthy and provide financial flexibility to address economic uncertainty, future capital needs, emergency expenditures, and long-term operational stability.

Fund 810 - Engineering Five-Year Forecast Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 351 Debt Services & Inter-Fund Transfers
This section provides information regarding the City’s debt obligations, annual debt service requirements, unfunded pension liability (UAL) payments, and inter-fund transfers included within the Fiscal Year 2026–27 Proposed Budget.

These schedules are intended to provide transparency into long-term financial commitments, financing strategies, internal funding allocations, and the movement of resources between funds supporting City operations, infrastructure, and capital investment activities.

Debt Services & Inter-Fund Transfers Table of Contents

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.

Bond
Description
Original
Amount
Outstanding
Amount Rate Term Start
Sewer 2025 Bond 46,170,000 83,282,725 2.260% - 5.000% 11/1/2025 Water 2026 Bond 14,165,000 17,300,678 3.984%-5.000% 4/1/2026 Totals 60,335,000 100,583,403
City debt is paid from enterprise funds
(continued from above)
Term Ends
12/30/2055
12/1/2033
CalPERS UAL Outstanding Amount Term Ends
Miscellaneous 71,992,554 6/30/2043
Fire (Classic) 31,958,040 6/30/2044
Fire (PEPRA) 410,416 6/30/2044
Police (Classic - Tier 1) 48,395,754 6/30/2044
Police (Classic - Tier 2) 574,501 6/30/2044
Police (PEPRA) 725,848 6/30/2044
Total 154,057,113
City presently pays the annual minimum lump-sum payment Commentary
Debt Service
During FY 2025–26, the City completed a refinancing of the Water 2012 Bond and refunded the remaining Sewer Bonds as part of ongoing debt management and long-term financial planning efforts. These actions were undertaken to improve financial flexibility, manage future debt service obligations, and align financing structures with current operational and capital infrastructure needs.

As a result of the refinancing activities, outstanding debt obligations and future repayment schedules were updated to reflect the revised financing terms. The City’s debt continues to be primarily supported through enterprise fund revenues associated with water and sewer operations.

CalPERS UAL
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, 2024 CalPERS Actuarial Valuation Reports.

Debt Service Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 353 Sewer 2025 Bond - Amortization Schedule
City of Manteca Original Amount Outstanding
Amount
Rate
Sewer 2025 Bond 46,170,000 83,282,725 3.984%-5.000%
Fiscal Year Date  Principal   Interest
FY 2026 6/30/2026 1,192,725
FY 2027 12/30/2026 1,295,000 1,154,250
FY 2027 6/30/2027 1,121,875
FY 2028 12/30/2027 1,365,000 1,121,875
FY 2028 6/30/2028 1,087,750
FY 2029 12/30/2028 1,435,000 1,087,750
FY 2029 6/30/2029 1,051,875
FY 2030 12/30/2029 1,510,000 1,051,875
FY 2030 6/30/2030 1,014,125
FY 2031 12/30/2030 1,585,000 1,014,125
FY 2031 6/30/2031 974,500
FY 2032 12/30/2031 1,665,000 974,500
FY 2032 6/30/2032 932,875
FY 2033 12/30/2032 1,745,000 932,875
FY 2033 6/30/2033 889,250
FY 2034 12/30/2033 1,835,000 889,250
FY 2034 6/30/2034 843,375
FY 2035 12/30/2034 1,935,000 843,375
FY 2035 6/30/2035 795,000
FY 2036 12/30/2035 2,035,000 795,000
FY 2036 6/30/2036 744,125
FY 2037 12/30/2036 2,135,000 744,125
FY 2037 6/30/2037 690,750
FY 2038 12/30/2037 895,000 690,750
FY 2038 6/30/2038 668,375
FY 2039 12/30/2038 940,000 668,375
FY 2039 6/30/2039 644,875
FY 2040 12/30/2039 985,000 644,875
FY 2040 6/30/2040 620,250
FY 2041 12/30/2040 1,040,000 620,250
FY 2041 6/30/2041 594,250
FY 2042 12/30/2041 1,090,000 594,250
FY 2042 6/30/2042 567,000
FY 2043 12/30/2042 1,145,000 567,000
FY 2043 6/30/2043 538,375
FY 2044 12/30/2043 1,205,000 538,375
FY 2044 6/30/2044 508,250
FY 2045 12/30/2044 1,270,000 508,250
FY 2045 6/30/2045 476,500
FY 2046 12/30/2045 1,330,000 476,500
FY 2046 6/30/2046 443,250
FY 2047 12/30/2046 1,400,000 443,250
Sewer 2025 Bond Table of Contents

FY 2047 6/30/2047 408,250
FY 2048 12/30/2047 1,475,000 408,250
FY 2048 6/30/2048 371,375
FY 2049 12/30/2048 1,550,000 371,375
FY 2049 6/30/2049 332,625
FY 2050 12/30/2049 1,630,000 332,625
FY 2050 6/30/2050 291,875
FY 2051 12/30/2050 1,710,000 291,875
FY 2051 6/30/2051 249,125
FY 2052 12/30/2051 1,800,000 249,125
FY 2052 6/30/2052 204,125
FY 2053 12/30/2052 1,890,000 204,125
FY 2053 6/30/2053 156,875
FY 2054 12/30/2053 1,990,000 156,875
FY 2054 6/30/2054 107,125
FY 2055 12/30/2054 2,090,000 107,125
FY 2055 6/30/2055 54,875
FY 2056 12/30/2055 2,195,000 54,875
Total 46,170,000 37,112,725
Sewer 2025 Bond Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 355 (continued from above)
Term Starts Term Ends
11/1/2025 12/30/2055
Total Payment
Principal
Outstanding
1,192,725 46,170,000
1,851,428 44,875,000
319,250 44,875,000
2,486,875 43,510,000
1,087,750 43,510,000
2,522,750 42,075,000
1,051,875 42,075,000
2,561,875 40,565,000
1,014,125 40,565,000
2,599,125 38,980,000
974,500 38,980,000
2,639,500 37,315,000
932,875 37,315,000
2,677,875 35,570,000
889,250 35,570,000
2,724,250 33,735,000
843,375 33,735,000
2,778,375 31,800,000
795,000 31,800,000
2,830,000 29,765,000
744,125 29,765,000
2,879,125 27,630,000
690,750 27,630,000
1,585,750 26,735,000
668,375 26,735,000
1,608,375 25,795,000
644,875 25,795,000
1,629,875 24,810,000
620,250 24,810,000
1,660,250 23,770,000
594,250 23,770,000
1,684,250 22,680,000
567,000 22,680,000
1,712,000 21,535,000
538,375 21,535,000
1,743,375 20,330,000
508,250 20,330,000
1,778,250 19,060,000
476,500 19,060,000
1,806,500 17,730,000
443,250 17,730,000
1,843,250 16,330,000
408,250 16,330,000
1,883,250 14,855,000
371,375 14,855,000
Sewer 2025 Bond Table of Contents

1,921,375 13,305,000
332,625 13,305,000
1,962,625 11,675,000
291,875 11,675,000
2,001,875 9,965,000
249,125 9,965,000
2,049,125 8,165,000
204,125 8,165,000
2,094,125 6,275,000
156,875 6,275,000
2,146,875 4,285,000
107,125 4,285,000
2,197,125 2,195,000
54,875 2,195,000
2,249,875 -
81,882,278
Sewer 2025 Bond Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 357 Water 2026 Bond - Amortization Schedule
City of Manteca Original Amount Outstanding
Amount
Rate
Water 2026 Bond 14,165,000 17,300,678 3.984%-5.000%
Fiscal Year Date Principal Interest
FY 2027 12/1/2026 1,395,000 456,428
FY 2027 6/1/2027 319,250
FY 2028 12/1/2027 1,565,000 319,250
FY 2028 6/1/2028 280,125
FY 2029 12/1/2028 1,645,000 280,125
FY 2029 6/1/2029 239,000
FY 2030 12/1/2029 1,730,000 239,000
FY 2030 6/1/2030 195,750
FY 2031 12/1/2030 1,815,000 195,750
FY 2031 6/1/2031 150,375
FY 2032 12/1/2031 1,910,000 150,375
FY 2032 6/1/2032 102,625
FY 2033 12/1/2032 2,005,000 102,625
FY 2033 6/1/2033 52,500
FY 2034 6/1/2033 2,100,000 52,500
Total 14,165,000 3,135,678
Water 2026 Bond Table of Contents

(continued from above)
Term Starts Term Ends
4/1/2026 12/1/2033
Total Payment
Principal
Outstanding
1,851,428 12,770,000
319,250 12,770,000
1,884,250 11,205,000
280,125 11,205,000
1,925,125 9,560,000
239,000 9,560,000
1,969,000 7,830,000
195,750 7,830,000
2,010,750 6,015,000
150,375 6,015,000
2,060,375 4,105,000
102,625 4,105,000
2,107,625 2,100,000
52,500 2,100,000
2,152,500 -
17,300,678
Water 2026 Bond Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 359

INTER-FUND TRANSFER
Transfers represent the movement of resources between funds to support operations, infrastructure, and strategic service needs. Transfers are not expected to be repaid unless specifically structured as interfund loans.

For FY 2026–27, major transfers include General Fund support for Recreation operations, excise tax funding designated for Sewer PFIP infrastructure, operational support for Equipment Fund costs, and Measure Q support for roadway and street maintenance activities.

The FY27 budget does not include a planned General Fund subsidy to the Golf Fund due to improved reserve projections and operational adjustments within the fund.

From Fund To Fund Amount
100 - General Fund 200 - Recreation 1,051,030
100 - General Fund 630 - PFIP Sewer 430,000
100 - General Fund 840 - Equipment 57,200
105 - Measure Q 420 - Gas Tax/Street Improvemen 2,500,000 Total 4,038,230
(continued from above)
Purpose
Transfer required to meet Recreation reserve requirement Excise tax designated for Sewer PFIP
To cover copier lease and expenses
Transfer to support road/street maintenance
Inter-Fund Transfers Table of Contents

Capital Improvement Program (CIP)
The Capital Improvement Program (CIP) is designed to systematically plan, prioritize, schedule, and fund major capital projects in alignment with the City’s strategic goals, infrastructure needs, and long-term financial planning policies.

The CIP outlines a five-year investment strategy focused on maintaining and improving existing infrastructure and facilities while also supporting new capital assets and community growth initiatives.

Beginning in Fiscal Year 2026–27, the City implemented a standalone digital Capital Improvement Program document to improve transparency, accessibility, and long-term project planning. The digital CIP provides detailed project information including project descriptions, funding sources, timelines, expenditures, and project status updates.

Specific capital project data and additional CIP information can be found within the City’s standalone FY2027–2031 Capital Improvement Program document and online CIP platform available at: City of Manteca FY2027–2031 Capital Improvement Program
Definitions and Criteria for Capital Projects
Capital Outlay
A financial classification used for expenditures related to the acquisition, replacement, or improvement of capital assets and equipment, including vehicles, technology, machinery, furnishings, and certain infrastructure-related assets. Generally, assets with a value of $5,000 or greater and a useful life extending beyond one fiscal year are considered capital outlay for financial reporting and budgeting purposes.

Capital Improvement
A major investment in public infrastructure, facilities, or other long-term assets that extends the useful life, capacity, efficiency, or value of City-owned assets. Capital improvements may include the design, construction, expansion, renovation, or replacement of roadways, parks, buildings, utilities, public safety facilities, and related infrastructure systems.

Capital Improvement Program (CIP)
A multi-year financial planning document identifying planned capital projects, funding sources, estimated costs, and project timelines. The City’s CIP is updated annually and provides a five-year strategy for infrastructure investment, facility improvements, equipment replacement, and long-term community development needs.

Capital Improvement Program Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 361 One Year Plan
The FY 2026–27 One-Year Capital Plan outlines the City’s planned investments in infrastructure, public facilities, equipment, technology, and other capital assets intended to support service delivery, operational sustainability, and community growth. The plan aligns with the City’s strategic priorities and long-term infrastructure goals while maintaining a fiscally responsible approach to capital planning and project implementation.

Additional project details, funding sources, timelines, and multi-year capital planning information can be found within the City’s standalone FY2027–2031 Capital Improvement Program document and online CIP platform available at: City of Manteca FY2027–2031 Capital Improvement Program
Capital Funding Requested by Source
One Year Plan Table of Contents