Capital Funding by Department
One Year Plan Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 363 Multi-Year Plan: Fiscal Years 2027-2031
The FY2027–2031 Capital Improvement Program (CIP) serves as the City’s long-term planning framework for investing in essential infrastructure, public facilities, equipment, technology, and community assets. The CIP reflects a strategic multi-year approach intended to support public safety, infrastructure reliability, operational sustainability, economic development, and quality of life throughout the community.
The FY2027–2031 CIP includes significant planned investment in roadway improvements, water and sewer infrastructure, public safety facilities, parks and recreation amenities, technology systems, and other strategic capital priorities. Project timing and implementation are evaluated based on funding availability, operational capacity, regulatory requirements, and long-term financial sustainability.
Certain large-scale utility and infrastructure projects included within the CIP may be phased or adjusted based on future financing strategies, bond issuance timing, grant opportunities, development activity, and ongoing evaluation of enterprise fund capacity and affordability considerations.
Additional project details, funding sources, timelines, and project status 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
Total Funding Requested by Source
Multi-Year Plan Table of Contents
Total Funding Requested by Department
Multi-Year Plan Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 365 Supplemental Information
The Supplemental Information section provides additional reference materials intended to support transparency, financial understanding, and budget administration. This section includes supporting schedules, position control listings, glossary definitions, and budget-related resolutions associated with the Fiscal Year 2026–27 Proposed Budget and Capital Improvement Program. These materials are provided to assist City Council, staff, and the public in understanding the organization, structure, and implementation of the City’s financial plan.
Supplemental Information Table of Contents
Position Control Listing
Department
Approved Proposed
FY 2025-26 FY 2026-27 Increase
FTE's FTE's (Decrease)
City Attorney
Assistant City Attorney 1 1
City Attorney 1 1
Deputy City Attorney 1 1
Executive Legal Assistant/Paralegal 1 1
City Attorney Total 4 4
Legislative Services/City Clerk
Administrative Assistant III 1 1
Assistant City Clerk 1 1
Director of Legislative Services 1 1
Legistlative Services/ City Clerk Total 3 3
Office of the City Manager
Assistant City Manager 2 2
City Manager 1 1
Deputy City Manager 1 1
Executive Assist to City Manager 1 1
Housing & Homeless Serv Manager 1 1
Management Analyst 1 1
Office of the City Manager Total 7 7
Economic Development
Deputy Director of Economic Development 1 1
Economic Development Analyst 1 1
Economic Development Total 2 2
Facilities Maintenance
Custoidan I/II 4 4
Facilities Maintenance Engineer II 2 2
Facilities Maintenance Manager 1 1
Lead Custodian 1 1
Senior Facilities Maintenance Engineer 1 1
Facilities Maintenance Total 9 9
Development Services
Administrative Assistant III 1 1
Assistant Planner 2 2
Associate Planner 2 2
Building Inspector I 1 1
Building Inspector II 1 1
Deputy Director of DS - Building 1 1
Deputy Director of DS - Planning 1 1
Development Services Technician 6 6
Director of Development Services 1 1
Position Control Listing Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 367 Permit Center Manager 1 1
Senior Building Inspector 1 1
Senior Plan Check Engineer 1 1
Senior Planner 1 1
Senior Plans Examiner 1 1
Development Services Total 21 21
Engineering
Administrative Assistant III 1 1
Assistant Director of Engineering 1 1
Assistant Engineer 6 6
Associate Civil Engineer 1 1
Associate Engineer W/O P.E. 3 3
Associate Engineer W/P.E. 2 2
Construction Inspector II 2 2
Deputy Director of Engineering 2 2
Engineering Technician II 1 1
Management Analyst 1 1
Senior Construction Inspector 1 1
Senior Engineer 2 2
Senior Engineering Technician 1 1
Engineering Total 24 24
Finance
Accountant II 2 2
Accounting Manager 1 1
Accounting Technician 5 5
Administrative Assistant II 1 1
Assistant Finance Director 1 1
Budget Analyst I 1 1
Budget Manager 1 1
Customer Service Representative 5 5
Finance Analyst/Senior 1 1
Finance Director 1 1
Revenue Manager 1 1
Senior Budget Analyst 1 1
Finance Total 21 21
Fire Department
Administrative Assistant II 1 1
Battalion Chief - Measure M 3 3
Deputy Fire Chief 2 2
Executive Assist Public Safety 1 1
Fire Captain 12 12
Fire Captain - Measure M 3 3
Fire Chief 1 1
Fire Inspector II 2 2
Fire Marshall 1 1
Firefighter 15 15
Firefighter - Measure M 9 9
Firefighter Engineer 12 12
Firefighter Engineer-Measure M 3 3
Position Control Listing Table of Contents
Fire Total 65 65
Human Resources
Administrative Assistant I 1 1
Human Resources Director 1 1
Human Resources Technician 2 2
Payroll Technician 2 2
Risk Analyst 1 1
Senior Human Resources Analyst 2 2
Senior Payroll Technician 1 1
Human Resources Total 10 10
Information Technology & Innovation
Administrative Assistant III 1 1
Director of IT & Innovation 1 1
GIS Specialist I 1 1
GIS Technician I 1 1
IT Applications Engineer 1 1
IT Applications Manager 1 1
IT Infrastructure Manager 1 1
IT Operations Manager 1 1
IT Specialist 5 5
IT Support Services Manager 1 1
Senior IT Systems Engineer 1 1
Information Technology & Innovation Total 15 15
Police Department
Administrative Assistant I 1 1
Animal Services Officer 3 3
Animal Services Supervisor 1 1
Booking Officer 2 2
Code Enforcement Officer 1 1
Code Enforcement Supervisor 1 1
Community Service Officer I 2 2
Community Service Officer II 4 4
Crime Analyst 1 1
Executive Assist Public Safety 1 1
Police Captain 2 2
Police Chief 1 1
Police Lieutenant 2 2
Police Officer 51 51
Police Officer - Measure M 20 20
Police Officer Trainee 1 1
Police Records Clerk I 1 1
Police Records Clerk II 4 4
Police Records Clerk Supervisor 1 1
Police Sergeant 8 8
Police Sergeant - Measure M 2 2
Property & Evidence Officer 1 1
Public Safety Dispatch Supervisor 1 1
Public Safety Dispatcher I 1 1
Public Safety Dispatcher II 11 11
Position Control Listing Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 369 Police Total 124 124
Recreation
Administrative Assistant III 1 1
Customer Service Representative 1 1
Director of Recreation, Parks & Transit 1 1
Recreation Coordinator 2 2
Recreation Services Manager 1 1
Recreation Supervisor 2 2
Recreation Total 8 8
Parks
Administrative Assistant III 1 1
Equipment Mechanic I 1 1
Equipment Mechanic II 1 1
Golf Course Supervisor 1 1
Landscape Maintenance Supervisor 1 1
Parks Planning & Development Manager 1 1
Parks/Golf Maint. Lead Worker 2 2
Parks/Golf Maint. Supervisor 1 1
Parks/Golf Maint. Manager 1 1
Parks/Golf Maint. Tech 4 4
Parks/Golf Maint. Worker I 19 19
Parks/Golf Maint. Worker III 1 1
Senior Landscape Tech 1 1
Urban Forestry Maint. Tech 2 2
Urban Forestry Matin. Tech Trainee 2 2
Parks Total 39 39
Transit
Administrative Analyst 1 1
Transit Manager 1 1
Transit Total 2 2
Fleet
Administrative Assistant III 1 1
Fleet Maintenance Manager 1 1
Parts Inventory Specialist 1 1
Vehicle Equipment Tech Lead 2 2
Vehicle Equipment Technician I 1 1
Vehicle Equipment Technician II 3 3
Fleet Total 9 9
Solid Waste
Administrative Assistant III 1 1
Customer Service Representative 3 3
Deputy Director PW Solid Waste and Fleet 1 1
Solid Waste Compliance Specialist 1 1
Solid Waste Equip Operator I 6 6
Solid Waste Equip Operator II 3 3
Solid Waste Equip Operator III 27 27
Solid Waste Manager 1 1
Position Control Listing Table of Contents
Solid Waste Supervisor 1 1
Solid Waste Utility Worker 1 1
Solid Waste Worker Lead 3 3
Solid Waste Total 48 48
Position Control Listing Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 371 (continued from above)
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Fiscal Year 2026-27 Budget Book | City of Manteca Page 375 Position Control Listing Table of Contents
Streets
Administrative Assistant III 1 1
Assistant Director of Streets & Compliance 1 1
Street Maintenance Equip Op I/II/III 11 11
Street Maintenance Manager 1 1
Street Maintenance Worker Lead 2 2
Traffic Sign & Marking Specialis 1 1
Streets Total 17 17
Sewer
Administrative Assistant III 1 1
Director of Utilities 1 1
Environmental Compliance Inspect 1 1
Instrument Tech Electrician 2 2
Laboratory Supervisor 1 1
Laboratory Technician II 2 2
Laboratory Technician III 1 1
Laboratory Technician Lead 1 1
Lead Wastewater Plan Operator 1 1
Maintenance Planner/Scheduler 1 1
Senior Instrument Technician 1 1
Utilities Mechanic 5 5
Wastewater Collect System Supervisor 1 1
Wastewater Collections Worker Lead 1 1
Wastewater Maint Supervisor 1 1
Wastewater Maintenance Worker I/II/III 8 8
Wastewater Operations Manager 1 1
Wastewater Operations Supervisor 1 1
Wastewater Plant Maint Tech Lead 1 1
Water Plant Maintenance Worker I 1 1
Wastewater Plant Operator III 7 7
Water Resources Coordinator 1 1
Water Resources Regulation Mgr 1 1
Sewer Total 42 42
Water
Administrative Assistant III 1 1
Deputy Director Water Resources 1 1
Lead Water Distribution Operator 1 1
Meter Reader I 2 2
Water Distribution Operator I/II/III 8 8
Water Distribution Supervisor 1 1
Water Meter Services Supervisor 1 1
Water Regulation Compl Spec I 1 1
Water Regulatory Coordinator 1 1
Water System Maint Worker I/II/III 6 6
Water Treatment Oper Supervisor 1 1
Water Treatment Operator 2 2
Well Mechanic I 2 2
Water Total 28 28
Position Control Listing Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 377 Citywide
Citywide Total 498 498
Position Control Listing Table of Contents
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Glossary
Abatement: A reduction or elimination of a tax, fee, charge, or assessment imposed by a governmental agency.
Accounting System: The structure of records and procedures used to identify, record, classify, and report financial information.
Accrued Interest: Interest that has accumulated on debt since the last interest payment date.
ACFR (Annual Comprehensive Financial Report): The City’s official annual financial report providing detailed information regarding financial position, operations, and activities for the fiscal year.
Activity: A specific and distinguishable line of work performed to accomplish a governmental function or service.
Adopted Budget: The annual budget formally approved by the City Council establishing legal spending authority for the fiscal year.
Allocation: The assignment or distribution of funds, costs, or resources to a specific department, project, or purpose.
Amortization: The gradual repayment of debt over time through scheduled principal and interest payments.
Annual Operating Budget: The City’s annual financial plan for ongoing operations, services, expenditures, and revenues.
Appropriation: Legal authorization granted by the City Council to incur obligations and make expenditures for specific purposes.
ARPA (American Rescue Plan Act): Federal stimulus funding provided through the American Rescue Plan Act of 2021 intended to support economic recovery, public health response, infrastructure, and community assistance programs.
Assets: Resources owned by the City that have economic value, including cash, investments, land, buildings, and equipment.
Assessed Valuation: The value assigned to property by the County Assessor for property tax purposes.
Assessment District: A defined geographic area where property owners pay assessments to fund public improvements or services benefiting that area.
Audit: An independent examination of financial records, internal controls, and compliance with applicable laws and regulations.
Available Funds: Fund balances or financial resources available for appropriation or expenditure.
Balance Sheet: A financial statement showing assets, liabilities, and fund balance at a specific point in time.
Bond: A form of long-term debt issued to finance capital improvements or major projects.
Bond Proceeds: Funding received from the issuance of debt used to finance major capital projects and infrastructure improvements.
Budget: A financial plan identifying estimated revenues and planned expenditures for a specified period of time.
Budget Document: The official financial plan presented to the City Council outlining revenues, expenditures, policies, and operational priorities.
Budget Message: A narrative overview of the proposed budget prepared by the City Manager describing major financial policies, priorities, and recommendations.
Capital Assets: Long-term assets such as infrastructure, buildings, vehicles, equipment, and land with a useful life extending beyond one fiscal year.
Capital Budget: A spending plan for capital improvements, infrastructure, equipment, and long-term asset investments.
Glossary Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 381 Capital Improvement: A major investment in public infrastructure, facilities, or long-term assets that extends the useful life, capacity, efficiency, or value of City-owned assets.
Capital Improvement Program (CIP): A multi-year financial planning document identifying planned capital projects, funding sources, estimated costs, and project timelines.
Capital Outlay: Expenditures related to the acquisition, replacement, or improvement of capital assets and equipment.
Carryforward / Rollover: Budget authority or project appropriations that remain available into the following fiscal year due to the timing of project completion or expenditure activity.
Cash: Currency, coin, checks, and deposits available for City operations and financial obligations.
Cash Basis of Accounting: A method of accounting in which revenues are recognized when cash is received and expenditures are recognized when cash is paid.
Cash Flow: The movement of money into and out of City accounts used to evaluate liquidity and operational capacity.
Cash Management: The process of monitoring and managing the City’s cash position to ensure sufficient liquidity and investment efficiency.
Certificate of Deposit (CD): A bank investment instrument with a fixed maturity date and interest rate.
Collective Bargaining: The negotiation process between the City and recognized employee labor organizations regarding wages, benefits, and working conditions.
Community Development Block Grant (CDBG): Federal funding intended to support housing, infrastructure, and community development activities benefiting low- and moderate-income populations.
Compliance: Adherence to applicable laws, regulations, policies, grant requirements, and accounting standards.
Consumer Price Index (CPI): A measure of inflation reflecting changes in the cost of goods and services over time.
Cost Allocation Plan / Full Cost Allocation Plan (FCAP): A methodology used to allocate indirect and shared operational costs across departments and funds to more accurately reflect the full cost of providing City services.
Cost-Benefit Analysis: A financial evaluation comparing the anticipated costs and benefits of a project or decision.
Debt Burden: The amount of debt carried by the City relative to assessed valuation, population, or financial capacity.
Debt Refinancing / Refunding: The process of replacing existing debt obligations with new debt, typically to achieve lower interest costs, improve repayment terms, or enhance financial flexibility.
Debt Service: Scheduled principal and interest payments on outstanding debt obligations.
Debt Service Requirement: The amount required to pay annual debt obligations including principal and interest.
Development Impact Fees: Fees charged on new development to help fund infrastructure and public facilities needed to support community growth, including roads, parks, utilities, fire facilities, and government buildings.
Encumbrance: Commitments related to unperformed contracts or purchase orders for goods or services.
Enterprise Funds: Funds used to account for operations that are primarily financed through user charges or service fees. The City’s enterprise funds include Water, Sewer, Solid Waste, and Golf operations.
Expenditure: The use of financial resources to pay for goods, services, debt obligations, or capital investments.
Fiscal Sustainability: The City’s ability to maintain long-term financial stability and continue providing services while balancing revenues, expenditures, reserves, infrastructure needs, and operational demands.
Fiscal Year: The City’s 12-month financial reporting period beginning July 1 and ending June 30.
Fixed Assets: Long-term assets such as land, buildings, infrastructure, vehicles, and equipment.
Glossary Table of Contents
Fixed Costs: Costs that generally remain constant regardless of service levels, such as debt payments, insurance, and retirement contributions.
Fund: A separate accounting entity established for specific financial activities or purposes.
Fund Accounting: An accounting method organizing financial resources into separate funds based on legal, operational, or financial requirements.
Fund Balance: The difference between assets and liabilities within a governmental fund.
Fund Balance Categories: Classifications used to describe the level of restriction placed on governmental fund balances, including Nonspendable, Restricted, Committed, Assigned, and Unassigned fund balance classifications.
GAAP (Generally Accepted Accounting Principles): Standard accounting principles, procedures, and reporting requirements governing financial reporting.
GANN Appropriations Limit: A California constitutional limit restricting the amount of tax proceeds government agencies may appropriate annually.
Gas Tax: State-imposed fuel taxes distributed to local agencies for transportation and roadway purposes.
General Fund: The City’s primary operating fund used to account for general governmental activities and services.
General Obligation Bonds: Bonds backed by the full faith and credit and taxing authority of the issuing government.
Governmental Funds: Funds used to account for tax-supported governmental activities.
Grant: Funding received from another governmental agency or organization for a designated purpose or program.
Indirect Cost: Costs incurred for common or shared services that support multiple departments or programs.
Inter-Fund Transfers: The movement of financial resources from one fund to another to support operations, projects, or services.
Internal Controls: Policies and procedures established to safeguard assets, ensure accurate financial reporting, and promote operational efficiency.
Internal Service Fund (ISF): A fund used to account for services provided internally between City departments, such as fleet maintenance, information technology, or insurance-related activities. Costs are allocated to departments receiving the services.
Interest: The cost paid for borrowing money or the earnings received from investments.
Interest Rate: The percentage charged or earned on borrowed or invested funds.
Investments: Financial assets purchased to generate earnings or preserve capital.
Liabilities: Financial obligations or debts owed by the City.
Line Item Budget: A budget format organizing expenditures by object category such as salaries, supplies, utilities, or equipment.
Local Aid: Financial assistance provided by federal, state, or regional agencies to local governments.
Measure M: The City of Manteca’s voter-approved public safety sales tax measure that provides funding support primarily for Police and Fire operations and related public safety services.
Measure Q: The City of Manteca’s local transactions and use tax approved by voters in November 2024 to support public safety, infrastructure improvements, roadway maintenance, technology investments, and other community priorities.
Modified Accrual Basis of Accounting: The accounting method used for governmental funds where revenues are recognized when measurable and available, and expenditures are recognized when incurred.
Net Income: The difference between total revenues and total expenditures or expenses.
Glossary Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 383 Objects of Expenditure: Categories used to classify expenditures, such as salaries, supplies, services, or capital outlay.
One-Time Expenditures: Non-recurring expenditures that are not expected to continue annually, such as capital projects, equipment purchases, facility improvements, or grant-funded initiatives.
Operating Budget: The annual financial plan for ongoing City operations and services.
Operating Expenditures: Ongoing costs necessary to support day-to-day City operations, including personnel, utilities, professional services, supplies, maintenance, and operational support activities.
Operating Expenses: Costs incurred for routine services, supplies, and operations during a fiscal year.
Operating Transfers: Transfers of financial resources between funds for operational or financial purposes.
Operating vs. Capital Expenditures: Operating expenditures support ongoing day-to-day services and operations, while capital expenditures relate to major infrastructure, equipment, facilities, or long-term asset investments.
Ordinance: A formal legislative action adopted by the City Council that carries the force of law.
Other Post-Employment Benefits (OPEB): Benefits, other than pensions, provided to retired employees, most commonly retiree healthcare benefits.
Pension Liability: The City’s long-term obligation associated with pension benefits earned by employees through participation in retirement systems such as CalPERS.
Performance Measures: Quantitative or qualitative indicators used to evaluate service effectiveness, efficiency, or program outcomes.
Principal: The original amount borrowed or owed on a debt obligation, excluding interest.
Program: A group of related activities or services designed to accomplish a specific objective or function.
Program Budget: A budget format organizing expenditures by program or service area rather than by expenditure category.
Property Tax: Taxes levied on real property based on assessed value.
Proposed Budget: The preliminary budget recommended by the City Manager for City Council review and consideration.
Proprietary Funds: Funds used to account for operations financed primarily through fees or charges for services.
Public Facilities Implementation Fee (PFIP): Development impact fees collected to help fund major infrastructure improvements needed to support growth and development throughout the City.
Purchased Services: Services provided by external vendors or contractors.
Reserve: Financial resources set aside for future obligations, emergencies, or designated purposes.
Reserve Requirement / Reserve Target: A minimum fund balance target established to provide financial stability, cash flow support, emergency funding capacity, and protection against economic uncertainty or unexpected expenditures.
Resolution: A formal action adopted by the City Council, generally requiring less legal formality than an ordinance.
Revenue: Income received from taxes, fees, charges, grants, permits, licenses, and other sources.
Revenue Bond: Debt secured solely by a specific revenue source rather than general taxes.
Special Revenue Fund: A fund used to account for revenues legally restricted to specific purposes or activities.
Structurally Balanced Budget: A budget in which ongoing operating revenues are sufficient to support ongoing operating expenditures. One-time revenues are generally reserved for one-time expenditures such as capital projects or infrastructure improvements.
Glossary Table of Contents
Supplemental Appropriation: Additional spending authority approved after the adoption of the original budget.
Support Services: Internal services provided by one department to another department or fund.
Taxes: Mandatory charges imposed by government to finance public services and operations.
Tax Rate: The amount of tax levied per unit of assessed property value.
Transient Occupancy Tax (TOT): A tax imposed on temporary lodging stays within the City, commonly referred to as hotel tax.
Unearned Revenue: Revenue received by the City that cannot yet be recognized for accounting purposes until eligible expenditures or other requirements are met.
User Charges: Fees paid for direct receipt of services provided by the City.
Vehicle Internal Service Fund (Vehicle ISF): An internal service fund used to account for fleet maintenance, vehicle replacement, fuel, and equipment-related operational costs allocated to City departments.
Working Capital: The excess of current assets over current liabilities available to support ongoing operations.
Glossary Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 385 Resolutions
Resolutions related to the adoption of the Fiscal Year 2026–27 Proposed Budget, Capital Improvement Program, and the Fiscal Year 2026–27 GANN Appropriations Limit will be incorporated into this section upon final City Council adoption and approval.
Resolutions Table of Contents