Manteca City Council
June 16, 2026

TABLE OF CONTENTS
Awards5
Preface7
Citywide Organizational Structure9
City Council and Executive Team 10
Budget Message 11
History of the City 18
Demographics 20
Budget and Fiscal Policy 25
Budget Timeline 35
Executive Summary 36
Strategic Plan 39
Personnel Changes 40
Long-Range Financial Outlook 41
Short-Term Organization Factors 43
Department Summaries 44
City Attorney's Office 45
Legislative Services/City Clerk 49
City Manager's Office 54
Development Services 59
Engineering 65
Finance 71
Fire Department 77
Human Resources 83
Information Technology 89
Police Department 96
Public Works Departments 103
Recreation 131
Fund Summaries 133
Citywide Budgetary Fund Structure & Fund Summary 134
Fund 100 - General Fund 139
Fund 105 - Measure Q 145
Fund 110 - COVID Relief 150
Fund 120 - Fire Grants 153
Fund 126 - Navigation Center 156
Fund 130 - HOME Fund 159
Fund 140 - CDGB 162
Fund 150 - Police Grants 165
Fund 155 - Asset Seizure 168
Fund 160 - SLEF 171
Fund 200 - Recreation 174
Fund 210 - Low and Moderate Housing Assets 178
Fund 250 - Development Mitigation 180
Fund 260 - Major Equipment Purchase Fee 184
Fund 280 - LMD 187
Fund 320 - Measure M 191
Fund 340 - Development Services 195
Fund 350 - Innovation and Technology 199
Fund 420 - Gas Tax / Street Improvement 202
Fund 425 - Gas Tax / Street Improvement SB1 206
Fund 430 - RTIF 209
Fund 440 - Measure K 213
Fund 460 - TDA Local Transporation 217
Fund 480 - Subsidized Street Project 221
Fund 500 - Parks Acquisition 225
Fund 510 - Neighborhood Park In Lieu Fees 229
Fund 530 - Fire Facilities Fees 232
Fund 540 - Government Facilities Fees 236
Fund 550 - CFD 240
Fund 580 - PFIP Drainage 244
Fund 590 - PFIP Transportation 248
Fund 610 - Federal Transit Management 252
Fund 620 - Golf Course 256
Fund 630 - PFIP Sewer 260
Fund 640 - Sewer O&M 264
Fund 650 - Sewer Improvement 268
Fund 660 - Solid Waste 272
Fund 670 - Solid Waste Cost Recovery 276
Fund 680 - Water O&M 280
Fund 690 - Water Improvement 285
Fund 700 - PFIP Water 289
Fund 810 - Engineering 293
Fund 820 - Vehicles 297
Fund 830 - Information Technology 301
Fund 840 - Equipment 305
Fund 860 - Self Insurance / Risk Management 308
Fund 900 - CFD Bond 312
5-Year Forecasts for Major Funds 315
Fund 100 - General Fund Five-Year Forecast 316
Fund 105 - Measure Q Five-Year Forecast 318
Fund 200 - Recreation Five-Year Forecast 319
Fund 320 - Public Safety Sales Tax Five-Year Forecast 320 Fund 340 - Development Services Five-Year Forecast 321
Fund 420 - Gas Tax/Street Improvement Five-Year Forecast 323 Fund 425 - Gas Tax/Street SB1 Five-Year Forecast 324
Fund 430 - RTIF Five-Year Forecast 325
Fund 440 - Measure K Five-Year Forecast 326
Fund 460 - TDA/Local Transportation Five-Year Forecast 327 Fund 500 - Parks Acquisition & Improvement - 5-Year Forecast 328 Fund 510 - Neighborhood Park In Lieu Fee Five-Year Forecast 329 Fund 530 - Fire Facilities Fees Five-Year Forecast 330
Fund 540 - Government Facilities Fees Five Year Forecast 331 Fund 610 - Federal Transit Management Five-Year Forecast 332 Fund 620 - Golf Course Five-Year Forecast 333
Fund 640 - Wastewater O&M Five-Year Forecast 334
Fund 650 - Sewer Improvement Five-Year Forecast 336
Fund 660 - Solid Waste Five-Year Forecast 337
Fund 670 - Solid Waste Cost Recovery - 5-Year Forecast 339 Fund 680 - Water O&M - 5-Year Forecast 340
Fund 690 - Water Improvement Five-Year Forecast 341
Fund 810 - Engineering Five-Year Forecast 342
Debt Services & Inter-Fund Transfers 344
Debt Service 345
Inter-Fund Transfers 349
Capital Improvement Program 350
One Year Plan 351
Multi-Year Plan 353
Supplemental Information 356
Position Control Listing 357
Glossary 364
Resolutions 369
Budget Awards
The City of Manteca is proud to have received the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award and the California Society of Municipal Finance Officers (CSMFO) Operating Budget Excellence Award for its prior fiscal year budget. These awards recognize the City’s commitment to meeting the highest principles of governmental budgeting, including transparency, strategic alignment, and effective communication. The Fiscal Year 2026–27 Budget continues this commitment by enhancing clarity, accessibility, and long-term financial planning for the community.

Government Finance Officers Association Distinguished Budget Presentation Award
Awards Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 5 California Society of Municipal Finance Officers Operating Budget Excellence Award
Awards Table of Contents

Preface
Disclaimer
This document is designed to be viewed digitally as an interactive budget website. When converted to PDF for printing or other uses, the formatting may cause excess white space and/or misalign section headings from their corresponding content. Additionally, the page count may increase. For the best experience, we encourage you to view the budget in its digital format to take full advantage of its interactive features.

Mission Statement
"The Manteca City Council embodies the values of community, neighborly compassion, and unwavering commitment to integrity, leadership and optimism."
The City of Manteca’s FY 2026-27 Budget reflects the City Council’s mission of community, integrity, and leadership. It is a comprehensive financial plan aligning resources with City priorities, ensuring the delivery of essential services while promoting sustainable growth.

The document serves as both a fiscal roadmap and a policy guide, supporting transparency, accountability, and strategic decision-making. Developed through a rigorous process, the budget balances immediate needs with longterm planning, focusing on public safety, infrastructure, economic development, and service quality.

It sets annual spending based on projected revenues, with any mid-year funding increases requiring Council approval. The City remains committed to adapting to changing conditions and maintaining responsible, forwardlooking financial management.

Financial Plan and Budget Organization
The City of Manteca’s Financial Plan and Budget is organized into key sections to provide clarity, transparency, and context for a wide range of audiences, including the public, businesses, and government entities. The document includes:

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

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

Department Summaries: Details each department’s structure, functions, accomplishments, goals, and expenditure activity. Note: During Fiscal Year 2025–26, the former Public Works Department was reorganized into separate operational departments including Parks, Recreation & Transit; Solid Waste & Fleet; Streets & Compliance; and Utilities to improve operational focus and service delivery. For budget presentation purposes, certain expenditure summaries throughout the budget book may continue to be presented in aggregate under Public Works, while Recreation-related expenditures are displayed separately.

Fund Summaries: Offers data on revenues, expenditures, and fund balances with supporting graphics. 5-Year Forecasts: Presents financial projections for major funds, helping guide long-term planning and ensuring ongoing fiscal sustainability.

Debt Services and Inter-Fund Transfers: Details the City’s debt obligations and fund transfers.

Capital Improvement Program: Provides a one-year and multi-year strategy for infrastructure, facility, and capital investments throughout the City. For FY 2026–27, the City launched a standalone digital CIP book to improve transparency and accessibility, allowing users to explore projects by department, project type, category, funding source, and fiscal year. The digital CIP book can be viewed at FY2027–2031 Capital Improvement Program.

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

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

Administration: City Manager, City Attorney, Legislative Services/City Clerk, Human Resources, Facilities, Finance, and Information Technology
Public Safety: Police and Fire
Cultural Services: Recreation, Parks & Transit
Development and Infrastructure: Development Services, Engineering, Solid Waste & Fleet, Streets & Compliance, Utilities
Preface Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 7 Preface Table of Contents

Citywide Organizational Structure
Residents of Manteca
City Council
Elected Officials
City Manager's Office
Internal Services
City Clerk,
Human Resources,
Finance, IT, and Facilities
Public Safety
Police & Fire Services
Community Services
Recreation, Parks & Transit
Development &
Infrastructure
Development Services,
Economic Development,
Engineering, Utilities,
Streets & Compliance,
Solid Waste & Fleet
City Attorney's Office
Boards and Commissions
Citywide Organizational Structure Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 9 City Council
Executive Team
City Manager Toni Lundgren
Assistant City Manager Jose Jasso
Assistant City Manager Kevin Jorgensen
City Attorney Vacant
Director of Development Services Brad Wungluck
Director of Finance Matthew Boring
Director of Human Resources Stephanie Van Steyn
Director of IT & Innovation Pennie Arounsack
Director of Legislative Services / City Clerk Cassandra Candini-Tilton Director of Parks, Recreation & Transit Brandy Clark
Director of Utilities George Montross
Assistant Director of Engineering Michael Selling
Assistant Director of Streets & Compliance Aaron Jeffery Deputy Director of Solid Waste & Fleet Avneet Mahil
Budget Team
Budget Manager Lana McBroom
Senior Budget Analyst Juliana Whorton
Senior Budget Analyst Loretta Olmos
Senior Financial Analyst David Vuong
City Council and Executive Team Table of Contents

Budget Message
Toni Lundgren, City Manager
June 2, 2026
Honorable Mayor, Members of the City Council, and Residents of Manteca:

I am pleased to present the City of Manteca’s Fiscal Year 2026–27 Annual Budget. This budget reflects months of planning, collaboration, and strategic evaluation and prioritizes maintaining core services, strengthening financial sustainability, and investing in the City’s long-term future.

Developed through a transparent and inclusive process, the budget incorporates input from departments, residents, and community partners while aligning with the City Council’s adopted goals and priorities. Staff utilized a conservative approach to revenue forecasting and expenditure planning to ensure that resources remain aligned with available funding and long-term financial sustainability.

Budget Overview
The Fiscal Year 2026–27 Budget reflects significant investment in infrastructure, public safety, utilities, technology, facilities, and other long-term capital needs throughout the organization. Total proposed citywide revenues are approximately $346.7 million, while total proposed expenditures are approximately $395.8 million, resulting in a planned budget difference primarily associated with one-time capital investments, bond-funded infrastructure projects, grant-funded activity, and the timing of multi-year project appropriations.

The budget is heavily capital-focused and supported largely through one-time funding sources, including grants, development impact fees, enterprise revenues, bond proceeds, Measure Q revenues, and other restricted funding sources rather than ongoing operating revenues. Major investments include public facilities, roadway improvements, water and sewer infrastructure, public safety equipment, and technology enhancements intended to support the City’s continued growth, operational needs, and long-term sustainability.

Fiscal Year 2026-27 Citywide Revenues vs. Expenses
Expenses $391,185,773 (53.02%)
Revenues $346,664,311 (46.98%)
Budget Message Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 11 Department/Fund Relationship
The City’s budget is organized by both department and fund type to promote transparency, fiscal accountability, and alignment with service delivery goals. Departments including Police, Fire, Engineering, Parks, Recreation & Transit, Streets & Compliance, Solid Waste & Fleet, and Utilities may receive funding from multiple sources depending on the services provided and legally available revenues.

Major funds, including the General Fund, Enterprise Funds (such as Water and Sewer), and Capital Project Funds, primarily support core operations and infrastructure improvements. Nonmajor funds, including special revenue and internal service funds, support specific programs, grants, regulatory requirements, and internal City services.

During FY 2025–26, the former Public Works Department was reorganized into separate operational departments, including Parks, Recreation & Transit; Streets & Compliance; Solid Waste & Fleet; and Utilities, to improve operational focus, accountability, and service delivery. For budget presentation purposes, Public Works-related functions continue to be displayed in aggregate within certain FY 2026–27 budget tables.

The following table illustrates how departmental functions are funded across major and nonmajor fund types. Totals include expenditure appropriations, transfers, financing uses, and capital project activity. Revenue accounts and beginning fund balances are excluded from this presentation.

Department
Capital
Improvements Enterprise General Fund
Internal
Service Other Funds
Special
Revenue Total
City Attorney - 175,000 1,599,349 11,000 - 175,000 1,960,349 City Clerk - - 1,490,344 - - - 1,490,344
City Manager - - 5,659,484 - - 1,062,582 6,722,066
Development Services - - 963,986 - - 21,687,491 22,651,477 Engineering 1,984,739 1,994,042 306,826 - - 9,334,856 13,620,463 Finance 42,000 2,159,471 3,369,846 - 2,200 243,873 5,817,390 Fire Department 7,760,500 - 15,342,472 - - 9,236,101 32,339,073 Human Resources - - 1,771,194 22,096,823 - - 23,868,017 Information Technology - 198,902 - 9,240,565 55,000 - 9,494,467 Non Departmental 95,724,111 26,464,500 97,527,140 14,442,895 14,189,208 57,468,830 305,816,684 Police Department - 47,292 32,869,186 - - 7,366,384 40,282,862 Public Works 45,365,808 187,676,103 10,151,114 3,099,462 - 23,739,492 270,031,979 Recreation 7,270 - 806,764 - - 2,940,879 3,754,913
Total 150,884,428 218,715,310 171,857,705 48,890,745 14,246,408 133,255,488 737,850,084 Citywide Expenses by Category ($391.2 million)
Operating $160,444,566 (41.01%)
Personnel $106,948,261 (27.34%)
Capital $105,146,252 (26.88%)
Debt Service $14,608,464 (3.73%)
Transfers Out $4,038,230 (1.03%)
Budget Message Table of Contents

Key Factors and Financial Strategies
The City continues to experience stable economic activity supported by ongoing residential and commercial development, retail growth, and continued investment throughout the community. Property tax revenues remain a stable and predictable revenue source, while sales tax revenues continue to benefit from local economic activity and the first full fiscal year of Measure Q collections.

At the same time, the City continues to face long-term financial pressures associated with pension obligations, inflationary impacts, insurance market volatility, aging infrastructure, and increasing operational costs. To maintain fiscal stability, staff continues to focus on conservative budgeting practices, expense management, long-term financial planning, and ongoing evaluation of operational efficiencies.

Departments worked collaboratively to reduce, defer, and reallocate funding for capital and operational requests based on organizational priorities and available resources. Staff also continues to pursue grants, external funding opportunities, fee adjustments, and strategic partnerships to help support critical infrastructure and service needs while minimizing impacts on the General Fund.

Building and maintaining healthy reserves remains a key financial strategy to provide flexibility during economic uncertainty and support long-term infrastructure and replacement planning. In addition, the City continues to strengthen long-range financial forecasting efforts and evaluate pension and Other Post-Employment Benefit (OPEB) obligations as part of its broader fiscal sustainability strategy.

General Fund Overview
General Fund Revenue
The Fiscal Year 2026–27 General Fund budget is primarily supported through property taxes, sales taxes, franchise fees, grants, and other local revenue sources. General Fund revenues are projected to remain stable due to continued economic activity, population growth, development, and consumer spending within the community.

Measure Q continues to provide critical local funding support for public safety, roadway and infrastructure improvements, parks and recreation enhancements, and other essential community priorities. Fiscal Year 2026–27 represents the first full fiscal year of Measure Q revenues following implementation of the voter-approved sales tax measure.

Although revenues remain stable overall, staff continues to budget conservatively due to ongoing economic uncertainty, inflationary pressures, changing consumer spending patterns, and broader statewide economic conditions.

General Fund Revenues by Type Trend
Revenue Type FY23 Actuals FY24 Actuals FY25 Actuals
FY26 Amended
Budget FY27 Budget
Property Taxes 25,660,665 27,637,304 30,296,254 31,500,000 34,198,000 Sales Tax 19,091,153 19,131,748 19,457,649 19,900,000 19,750,000 Other Taxes 11,323,916 11,324,601 11,930,795 12,760,000 12,350,000 Charges for Services 9,083,695 9,093,419 10,035,708 9,842,695 12,876,223 Fines & Forfeitures 442,333 422,303 618,014 1,875,800 1,886,000 Intergovernmental Grants 374,384 - - 250,000 250,000
Intergovernmental Revenues 230,756 390,436 533,652 395,000 385,000 Investment Earnings 1,022,276 1,313,488 2,983,538 1,600,000 1,800,000 Licenses and Permits 1,049,436 1,319,651 1,902,177 1,981,000 2,618,600 Other Revenue 1,283,514 3,162,792 874,928 992,955 902,900 Transfers In 53,386 - 24,640 - -
Grand Total 69,615,513 73,795,742 78,657,355 81,097,450 87,016,723 General Fund Expenses
General Fund expenditures continue to be driven primarily by personnel-related costs, including salaries, pension contributions, healthcare costs, and insurance premiums. Personnel costs remain the City’s largest operating expenditure and continue to increase due to labor obligations, CalPERS contribution requirements, and healthcare market trends.

Existing labor agreements are currently under negotiation, and the recently completed Classification and Compensation Study will play an important role in evaluating future organizational and compensation-related Budget Message Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 13 decisions. Because labor negotiations and implementation decisions related to the study remain ongoing, the FY 2026–27 Proposed Budget does not currently include new personnel requests or reclassifications. Any future staffing or classification changes will be evaluated separately following negotiations and policy direction to ensure appropriate fiscal analysis and long-term affordability.

Category FY23 Actuals FY24 Actuals FY25 Actuals
FY26 Amended
Budget FY27 Budget
Personnel 41,292,174 44,098,473 48,249,076 50,948,419 49,910,354 Operating 20,458,008 23,526,658 23,780,881 30,333,689 32,312,398 Capital 2,741,341 3,188,903 1,467,243 5,411,662 1,080,000 Debt Services 77,586 136,452 114,952 - -
Transfers Out 1,581,870 2,521,766 1,458,394 2,936,286 1,538,230 Grand Total 66,150,979 73,472,252 75,070,546 89,630,056 84,840,982 All Other Funds Overview
The City’s remaining funds support a wide variety of operations, infrastructure, utilities, grants, capital projects, and internal services. These funds include enterprise funds, special revenue funds, debt service funds, internal service funds, and capital project funds.

The FY 2026–27 Proposed Budget includes substantial activity within these funds due to ongoing infrastructure improvements, utility projects, grant-funded programs, and multi-year capital investments. Variances between current and future year revenues and expenditures are often driven by project timing, bond proceeds, reimbursement-based grants, and carryforward appropriations associated with projects continuing into future fiscal years.

Several enterprise and infrastructure-related funds continue to experience financial pressure due to inflationary construction costs, regulatory requirements, aging infrastructure, and increasing operational demands. Staff continues to evaluate funding strategies, fee adjustments, bond financing opportunities, and project prioritization to support long-term sustainability within these funds.

All Other Funds Revenues
The City’s Revenue Budget for All Other Funds is $259.6 million for Fiscal Year 2026-27, which is $17.3 million more (6.7%) than the Fiscal Year 2025-26 Amended Budget of $242.3 million.

FY23 Actuals FY24 Actuals FY25 Actuals
FY26 Amended
Budget FY27 Budget
Revenue 148,393,390 202,576,010 258,508,487 232,058,129 255,609,358 Transfers In 5,237,542 2,272,330 8,603,069 10,249,519 4,038,230 Grand Total 153,630,932 204,848,340 267,111,556 242,307,648 259,647,588 All Other Funds Expenses
The City’s Expense Budget for All Other Funds is $306.3 million for Fiscal Year 2026-27, which is $66.3 million less (17.8%) than the Fiscal Year 2025-26 Amended Budget of $372.6 million. The decrease from Fiscal Year 2025-26 to Fiscal Year 2026-27 is mainly due to capital funds that will roll into future years as projects continue.

FY23 Actuals FY24 Actuals FY25 Actuals
FY26 Amended
Budget FY27 Budget
Personnel 41,598,698 42,308,906 44,352,366 50,032,014 57,037,907 Operating 63,714,876 80,340,075 95,709,352 111,999,979 128,132,168 Capital 25,272,105 30,645,759 46,830,235 189,749,174 104,066,252 Debt Service 5,005,073 5,151,260 5,724,003 13,345,713 14,608,464 Transfers Out 53,386 1,483,700 906,908 7,472,333 2,500,000 Other (10,798,341) (15,610,779) (12,311,652) - -
Grant Total 124,845,798 144,318,921 181,211,212 372,599,213 306,344,791 Fund Balance
The City has returned to a regular audit cycle, and the FY 2024–25 Annual Comprehensive Financial Report has been completed. Returning audits to a timely cycle strengthens financial transparency, accountability, and the City’s Budget Message Table of Contents

competitiveness for grant funding opportunities.

Fund balance projections included in the FY 2026–27 budget are based on audited FY 2024–25 data and FY 2025–26 amended budgets. Individual fund summaries provide additional context regarding significant trends, planned reserve usage, capital project timing, and other key assumptions impacting projected fund balances.

Pension Liability and Investment Performance
Pension obligations continue to represent one of the City’s most significant long-term financial challenges. Employer contribution requirements continue to increase due to CalPERS actuarial assumptions, demographic trends, and market volatility. Although recent investment market performance has improved relative to prior years, long-term pension obligations remain sensitive to future market conditions and actuarial changes.

The City continues to make required contributions toward both pension obligations and Other Post-Employment Benefits (OPEB), including contributions to the City’s Section 115 Trust. Maintaining these contributions remains an important component of the City’s long-term financial strategy and commitment to addressing future liabilities responsibly.

Insurance and Operational Cost Pressures
The City continues to experience rising operational costs associated with inflation, utilities, construction, technology, fleet maintenance, and insurance premiums. Insurance markets remain volatile statewide due to catastrophic events, increased claims activity, and reduced market capacity, resulting in higher premiums, increased deductibles, and reduced coverage availability across multiple lines of coverage.

Although the City maintains a partial self-insurance structure to help manage costs, these external market pressures continue to impact operating budgets across departments and funds.

Staffing and Organizational Planning
The FY 2026–27 Proposed Budget includes scheduled compensation obligations identified in existing labor agreements. All employee labor groups remain in active negotiations, and several agreements contain provisions that may trigger additional compensation discussions depending on sales tax performance and other economic factors.

The City recently completed its Classification and Compensation Study, representing an important step toward evaluating organizational structure, compensation competitiveness, and long-term workforce planning. However, because implementation decisions and labor negotiations remain ongoing, no new personnel positions or reclassifications are currently proposed within the FY 2026–27 budget. Any future staffing changes will be evaluated separately following policy direction and further fiscal analysis.

Capital Improvement Program
The FY 2026–27 budget includes a comprehensive five-year Capital Improvement Program (CIP) that identifies current, approved, and future infrastructure and capital projects throughout the organization. The City continues to prioritize investments in public safety facilities, roads, utilities, parks, technology systems, and operational infrastructure.

Due to funding constraints within certain enterprise and infrastructure-related funds, some non-emergency water, sewer, and solid waste projects have been deferred pending future revenues, bond financing, or updated funding strategies. Staff continues to evaluate project prioritization and affordability to ensure long-term infrastructure sustainability while balancing operational needs and reserve requirements.

The City also continues implementation of its digital budget book , including development of a standalone five-year CIP book intended to improve readability, accessibility, and transparency for residents and stakeholders.

Cost Distributions
The FY 2026–27 budget reflects updated staffing cost distributions and internal service allocations across multiple funds to better capture the true cost of providing shared City services. Updated allocation methodologies support greater transparency and improved financial accountability related to services such as Information Technology, Fleet, Facilities, and administrative support functions.

Budget Message Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 15 In addition, the City completed a comprehensive cost allocation study with consultant support to strengthen consistency, transparency, and accuracy in the allocation of internal service costs across departments and funds. The City also completed and implemented a Vehicle Internal Service Fund (ISF) study as part of the FY 2026–27 budget process to improve long-term planning and cost recovery associated with fleet maintenance, replacement, and operational vehicle expenses.

Community Engagement
Community involvement remains an important part of the budget development process. Through public meetings, workshops, Planning Commission review of the Capital Improvement Program, Oversight Committees, and ongoing outreach efforts, residents and stakeholders provided valuable feedback that helped inform budget priorities and long-term planning efforts.

The City appreciates the continued engagement, collaboration, and support of residents, businesses, community organizations, and partner agencies throughout the budget process.

Looking Ahead
The Fiscal Year 2026–27 budget reflects the City’s continued commitment to fiscal responsibility while advancing long-term economic growth, placemaking, and community vibrancy. These investments are intended to strengthen the City’s economic base, support sustainable revenue growth, and position Manteca for long-term financial stability.

Downtown Manteca is gaining meaningful momentum. In 2026, the City initiated the Downtown Specific Plan to guide future development and revitalization efforts. Recent placemaking investments include a new lighted archway to create a welcoming gateway and strengthen downtown identity, as well as a mini-park designed to activate underutilized space for community gathering and events. The acquisition of the Manteca Bedquarters building presents an opportunity to attract new restaurant and retail tenants, increase foot traffic, and encourage visitors to stay longer. These efforts build on the continued work of the Downtown Property & Business Improvement District to enhance the overall downtown experience while supporting local economic activity.

The City is also investing in small business growth and entrepreneurship through initiatives such as the Manteca Culinary Launchpad Program and the SizeUp platform, providing local businesses with tools to expand and succeed.

These efforts are supported by the rollout of the “Make It Manteca” brand, including a new website, marketing materials, and targeted outreach. The City continues to actively market Manteca at national retail trade shows such as ICSC to attract high-quality businesses aligned with community needs and long-term economic resilience.

Manteca continues to experience strong retail and dining growth. Recent additions include 88 Bao Bao, Crumbl Cookie, a second Chick-fil-A, Poke Moto, Bella Mangiata, Retro Pie Pizza, IKEA Plan & Order Point, Tone Pilates, and Hotworx.

Upcoming businesses include Loma Brewing Company, Tractor Supply, Paris Baguette, Nation’s Giant Hamburgers, Jersey Mike’s, Nectar Juice Bar, Flip Flop Shops, and Crackin’ Cajun. This continued growth contributes to a more diversified local economy and strengthens key revenue sources that support essential City services.

These efforts complement major citywide projects that will shape Manteca’s future. The Family Entertainment Zone (FEZ), a 150-acre City-owned site, represents a significant opportunity to attract a development partner and establish a regional destination for entertainment, shopping, and dining. Progress is also underway at Manteca Crossing, where Food 4 Less is anticipated to open this summer, and Marketplace at Main will introduce an upgraded Save Mart along with new retail and dining options. Additionally, the planned Three Strikes Family Entertainment Center on Atherton Drive will feature a two-story venue with bowling, arcade games, laser tag, a restaurant and bar, and a sky lounge.

These projects are expected to further enhance economic activity, generate jobs, and contribute to the City’s longterm fiscal sustainability.

The City remains focused on a thoughtful and forward-looking approach to economic development, prioritizing business attraction, job creation, beautification, and placemaking for both residents and visitors. This is a collective effort, and the results are already taking shape throughout the community, reinforcing Manteca’s strong foundation for continued growth and financial resilience.

Budget Message Table of Contents

Conclusion
I would like to thank the City Council for its leadership and direction, as well as City staff for their dedication and commitment throughout the budget development process. I would also like to extend special recognition to Budget Manager Lana McBroom and her budget team for their professionalism, innovation, and leadership in developing this year’s budget document and continuing to advance the City’s financial transparency initiatives.

These efforts build upon the City’s recent recognition through the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award and the California Society of Municipal Finance Officers (CSMFO) Operating Budget Excellence Award.

Together, we continue to build a strong foundation for the future of Manteca. This budget reflects not only fiscal responsibility, but also a shared commitment to maintaining high-quality services, investing in critical infrastructure, and supporting a vibrant and resilient community for years to come.

Sincerely,
Toni Lundgren, City Manager
Budget Message Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 17 History of the City
Overview
The City of Manteca is located in California’s Central Valley, strategically positioned between the cities of Stockton and Modesto along key regional transportation corridors. Incorporated in 1918, Manteca has grown from its agricultural roots into a full-service city serving a diverse and expanding population.

Today, Manteca continues to experience steady growth, driven by its central location, strong housing market, and proximity to major employment centers in the Bay Area and Northern California. The community offers a balance of residential neighborhoods, commercial development, and public amenities, supported by a range of municipal services.

According to the most recent available data from the California Department of Finance, the City's population is 93,733 (as of January 1, 2025), and the City encompasses approximately 21.39 square miles (per 2020 U.S. Census Bureau). Manteca experiences a Mediterranean climate characterized by hot, dry summers and mild, rainy winters.

History
The area now known as Manteca was originally inhabited by the Yokuts people. Modern settlement began in the 1860s when Joshua Cowell, recognized as the City’s founder, established a ranching and agricultural presence in the region.

The City’s name originated from a typographical error by the Central Pacific Railroad, which misspelled “Monteca” as “Manteca.” The name, Spanish for “lard,” was ultimately adopted and remains a unique part of the City’s identity.

Agriculture played a foundational role in Manteca’s early development, supported by the establishment of the South San Joaquin Irrigation District in the early 1900s, which enabled large-scale farming and long-term economic stability.

The City was officially incorporated in 1918 and has continued to evolve over the past century.

Modern Growth
Manteca’s location at the intersection of Interstate 5, State Route 99, and State Route 120 has positioned the City as a key regional hub for transportation, commerce, and residential growth. This accessibility has contributed to significant development in recent decades, including new housing, retail centers, and expanded public infrastructure.

The City continues to invest in strategic planning efforts, infrastructure improvements, and economic development initiatives to support long-term sustainability and maintain quality of life for residents.

Attractions & Highlights
Manteca offers a range of recreational, cultural, and entertainment amenities that contribute to its identity as a vibrant and growing community.

Key destinations and community features include:

Regional attractions and entertainment venues, drawing visitors from across the Central Valley and Bay Area
Parks, recreational facilities, and sports complexes, supporting active lifestyles and community programming
Annual community events and festivals, celebrating local heritage and bringing residents together
Public art and cultural initiatives, enhancing the character of the downtown and surrounding areas
Historic landmarks, reflecting the City’s agricultural and community roots
The City continues to support tourism, local business growth, and placemaking efforts that strengthen Manteca’s identity and economic vitality.

History of the City Table of Contents

Transit & Accessibility
Manteca is served by a multimodal transportation network that supports both residents and regional connectivity. Local transit services, commuter options, and access to major highways provide efficient connections throughout the region. The City continues to prioritize accessibility, infrastructure investment, and transportation planning to meet the needs of a growing population.

Community Identity
Manteca has evolved from a small agricultural town into a dynamic, full-service city. While growth and development continue, the community maintains a strong sense of identity rooted in its history, neighborhoods, and commitment to public service. The City remains focused on balancing growth with sustainability, preserving community character, and enhancing the quality of life for residents, businesses, and visitors.

History of the City Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 19 Demographics
Population figures in this section are sourced from the U.S. Census Bureau. For official State reporting purposes, the City utilizes California Department of Finance population estimates.

Population

TOTAL POPULATION
89,043

2.91%
vs. 2023

GROWTH RANK
19 out of 506 Municipalities in California
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses

DAYTIME POPULATION
75,894
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 30k
40k
50k
60k
70k
80k
90k
100k
Demographics Table of Contents

POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates 6K
7K 6K
5K
6K
13K 13K
11K
6K
5K
8K
4K
1K
<5 5-9 10-14 15-19 20-24 25-34 35-4445-54 55-5960-6465-7475-84 >85 0 3K
5K
8K
10K
13K
15K
Demographics Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 21 Household

TOTAL HOUSEHOLDS
27,607
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. 15%
higher than state average
12%
higher than state average
-24%
lower than state average
-5%
lower than state average
* Data Source: American Community Survey 5-year estimates Family Households
62%
Married Couples
56%
Singles
18%
Senior Living Alone
9%
Demographics Table of Contents

Economic
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.

HOUSEHOLD INCOME
Above $200,000
17%
-18.10%
lower than state average
Median income
$97,055
-2.09%
lower than state average
Below $25,000
10%
-20.24%
lower than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
Demographics Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 23 Housing
2024 MEDIAN HOME VALUE
$589,900
* Data Source: 2024 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.

HOME VALUE DISTRIBUTION
* Data Source: 2024 US Census Bureau, American Community Survey. Home value data includes all types of owner-occupied housing.

HOME OWNERS VS

RENTERS
Manteca State Avg.
28%
Rent
72%
Own
44%
Rent
56%
Own
* Data Source: 2024 US Census
Bureau, American Community
Survey. Home value data
includes all types of owneroccupied housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
200K
300K
400K
500K
600K
700K
0K
3K
10K
4K
1K
0K
0K
0K
0K
0K
0K
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
0 2K 4K 6K 8K 10K
Demographics Table of Contents

Budget and Fiscal Policy
The annual budget and financial plan aim to align the City’s financial resources with the City Council’s goals and community priorities. This is supported by formal fiscal policies and procedures that guide budget preparation and management. Key policy areas include financial reporting, budget development, capital improvement planning, reserve management, revenue and fee strategies, debt and investment practices, personnel, and service contracting.

Financial Plan Purpose and Organization
The City’s annual financial plan is designed to identify community service needs, set service goals, organize activities, and allocate resources accordingly. It also establishes objectives to improve service delivery and sets standards to evaluate performance, goal achievement, and budget use.

Financial Reporting
The City will produce annual audited financial statements using generally accepted accounting principles and aims to meet GFOA standards. Financial activity is reported across various funds to ensure transparency and legal compliance. Interim reports will keep the Council and staff informed of fiscal status, and a Mid-Year Budget Review will assess progress, allowing for adjustments to meet goals and complete priority projects.

Budget Development and Administration
A balanced budget occurs when revenues and one-time reserve use meet or exceed expenditures, ensuring financial stability. The City of Manteca manages two primary fund types: General Funds, which are flexible and support essential services like public safety, and Restricted Funds, which are legally earmarked for specific services or projects, such as utilities or infrastructure. The City prioritizes using restricted funds where eligible, reserving General Fund dollars for needs without dedicated funding sources.

To support the Council’s mission and goals, the City uses key budget strategies: maintaining a strategic focus aligned with community priorities, ensuring strong fiscal control and accountability, promoting clarity in financial planning, incorporating long-term resource allocation, and delivering flexible, cost-effective services that adapt to changing needs.

The City Manager presents an annual budget and financial plan to the City Council, detailing past, current, and projected revenues, expenditures, and fund balances. The plan outlines service priorities, a five-year financial forecast, and a five-year Capital Improvement Program, serving as both the City's official financial plan and strategic guide for delivering services to the community.

The City’s budget is developed by staff under the direction of the City Manager. Each winter, departments receive financial guidance and submit budget requests, which are reviewed and compiled into a Proposed Budget. After review by the Finance Director and City Manager, the Proposed Budget is presented to the City Council in June for public input and adoption. If not adopted by July 1, interim spending measures may be enacted. Both Proposed and Adopted Budgets are published online for public access.

The City Council may amend the budget at any time with a majority vote, but any changes to total appropriations require formal Council approval, unless specifically authority to increase appropriations has been delegated by Council. Council action is also needed for inter-fund transfers, reserve appropriations, and large loan commitments.

The City Manager ("City Manager" means the City Manager or, if so designated, the Finance Director, Assistance Finance Director, or the Budget Manager) is authorized to make certain budget adjustments, such as transfers within a fund or department, and reserve appropriations, as permitted by policy or Council resolution.

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

General
Expenditure Limits: Expenditures must not exceed appropriations at the fund level.

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

Budget and Fiscal Policy Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 25 City Manager Authorization
Implementation of Council-Adopted Budget: Authorization to adjust appropriations and staffing per Council direction during budget adoption.

Transfers Within Funds: Authorized to transfer appropriations and revenues within the same fund and between “like funds” (e.g., funds combined for financial reporting in Solid Waste, Sewer, and Water enterprise funds).

Includes transferring funds among operating expenditure categories, capital outlay items, and existing Councilapproved CIP projects within the same fund.

Fund Special Authority: Authorized to amend budgets for Asset Seizure, Mutual Aid, Planning/Building Divisions, Risk Management, Measure Q, PFIP, and grant-related funds as needed during the year.

Grants & Special Revenue: Authorized to adjust grant-related funds (e.g., TDA, LTF, SLESF, Measure K) to match actual grant awards and amend budgets to return unspent grants if required.

Other Adjustments: Authorized to adjust budgets due to legal settlements, judgments, fines, or interest earnings.

Authorized to amend ARPA-funded budgets (including increasing or decreasing appropriations) until all funds are spent and recorded. Authorized to amend budgets as necessary to fulfill reimbursement obligations established through City Council-approved development agreements, reimbursement agreements, and related contractual commitments.

Corrections & Loans: Authorized to correct inconsistencies in the adopted budget and adjust inter-fund loan repayments based on available funds.

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

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

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

Eligible for re-appropriation:

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

2. Asset Seizure Funds: Any remaining appropriations can be carried forward.

3. Necessary Purchase Orders and Contracts: Encumbered funds for necessary purchase orders and contracts related to capital outlay, equipment, goods, or services essential for ongoing operations or project completion may be rolled over with City Manager's approval.

4. Housing & Homelessness Grants: Any unspent funds can be re-appropriated in future years.

5. Grant Funds: Per grant resolution authority, any unspent or unearned non-capital grant funds and associated revenues may be re-budgeted in future years.

6. City-Awarded Grant Contracts: Funds committed through executed City-awarded grant agreements or contracts may be re-appropriated in future fiscal years to fulfill existing contractual obligations.

Basis of Budgeting
The City’s budget and Annual Comprehensive Financial Report (ACFR) are prepared using the modified accrual basis of accounting, consistent with Generally Accepted Accounting Principles (GAAP). Under this method, revenues are recognized when they are both measurable and available—meaning they can be determined and are collectible within the fiscal year or within 60 days after year-end. Expenditures are recorded when the related liability is incurred.

An exception applies to enterprise funds such as Solid Waste and Water, which follow the full accrual basis of accounting, recognizing revenues when earned and expenses when incurred.

Gann Appropriations Limitation
The City of Manteca annually adopts a resolution to establish its Gann Appropriations Limit, in accordance with California’s Constitution and applicable state laws. This limit restricts the amount of tax revenue the City can spend and is reviewed alongside the final budget approval. Supporting documentation is made available for public and Council review. To manage this limit, the City prioritizes developing non-tax revenue sources, regularly reviews user fees and subsidies, and supports legislative efforts to provide more flexibility under the limit. If tax revenues exceed the allowable limit, the City will seek voter approval to adjust the cap.

Capital Improvement Management
Budget and Fiscal Policy Table of Contents

Definitions
Capital Outlay: Budgeted expenditures for capital assets or improvements that do not meet the City's Capital Improvement Program (CIP) threshold. Capital outlay may include equipment, vehicles, technology, furnishings, minor facility improvements, and other capital purchases.

Capital Improvement: Permanent additions, major improvements, or renovations to the City’s infrastructure, buildings, facilities, parks, streets, utility systems, or other public assets that extend useful life, increase capacity, or enhance service levels.

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

Capital Improvement Program (CIP) Purpose
The core purpose of the Capital Improvement Program (CIP) is to systematically plan, schedule, and fund capital projects following established policies. It includes a five-year plan aligned with operating program categories, balancing projects that maintain or improve existing assets with those that expand the City’s capital facilities.

Capital Improvement Projects: $250,000 or More
Only capital improvement projects costing $250,000 or more and meeting the Capital Improvement definition must be included in the Capital Improvement Program; all other capital outlays are included in the operating program budgets. New capital improvement projects must be approved by the City Council.

Project Manager
Each CIP project is assigned a project manager responsible for preparing the proposal, overseeing timely completion of project phases, authorizing expenditures, ensuring compliance with laws and regulations, and providing regular status reports.

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

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

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

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

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

Real Property Acquisitions: Acquisition of property needed for projects.

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

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

Construction: Managing construction contracts.

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

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

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

CIP Appropriation
The City’s annual CIP funding for study, design, acquisition, and construction is based on projects approved by the Council through the budget adoption process. Appropriations are generally made when contracts are awarded. If project costs come in lower than budgeted, the remaining funds return to the fund balance. If costs exceed the budget, the City has several options:

Eliminate the project
Defer the project to the next Financial Plan period
Re-scope or phase the project to fit the existing budget Transfer funding from a lower priority project
Approve additional appropriations from the fund balance CIP Budget Carryover
Budget and Fiscal Policy Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 27 Appropriations for CIP projects may remain unused and lapse for years after budget adoption if there are no expenditures, appropriations, or approved contracts for those projects.

Fund Balance and Reserves
The City aims to maintain adequate General Fund balances to preserve creditworthiness and support economic uncertainties, unforeseen needs, and cash flow requirements. Fund balances will cover ongoing projects from prior budgets, debt service reserves, encumbrances, and other reserves required by contracts, laws, or accounting standards. For more details, refer to the City’s Reserve Policy.

General Revenue Management
Diversified and Stable Base
The City aims to maintain a diversified and stable revenue base to protect against short-term fluctuations in any single revenue source.

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

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

Inter-fund Transfers and Loans
The City manages various funds (special revenue, capital project, debt service, enterprise) as separate entities with dedicated revenues and expenditures. Operating transfers between funds are clearly defined in the Financial Plan and authorized by City Council. Inter-fund borrowings are temporary cash flow loans intended for repayment within the fiscal year and do not change fund equity, unlike transfers which do.

The Finance Director can approve temporary inter-fund borrowings for cash flow needs expected to be repaid within 12 months.

Long-term borrowings require City Council approval.

User Fee Cost Recovery Goals
Ongoing Fee Review
Fees are regularly reviewed and updated to keep pace with cost-of-living changes and service delivery adjustments.

A comprehensive cost and fee analysis occurs at least every five years.

Annual fee adjustments reflect changes in the Consumer Price Index and personnel costs.

Fees may be revised sooner if significant service cost or delivery changes occur.

User Fee Cost Recovery Principles
Community-wide vs. Special Benefit: General revenues fund community-wide services; user fees target specific beneficiaries.

Service Recipient vs. Service Driver: Fees are charged to those driving costs, even if the broader community benefits.

Pricing Impact: Full cost recovery ensures service demand matches genuine need but may limit access for lowincome groups, especially for targeted services.

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

When Low Cost Recovery is Appropriate
No direct link between fee paid and benefit received.

Fee collection is inefficient or disrupts service delivery.

Services are intended to be widely accessible (e.g., emergency services, public parks).

Budget and Fiscal Policy Table of Contents

Services are non-recurring, emergency, or peak demand-based.

Fee collection might discourage regulatory compliance.

When High Cost Recovery is Appropriate
Services similar to private sector offerings.

Alternatives exist in the private/public sectors.

Service use is discouraged (e.g., false alarm police responses).

Regulatory services where voluntary compliance is low (e.g., building permits).

General Service Charge Guidelines
Revenues should not exceed reasonable service costs.

Cost recovery should cover all direct and indirect costs, including administrative overhead.

Fee assessment and collection should be simple to minimize administrative costs.

Rates should consider market conditions, infrequent users, and economic development impact.

A unified approach is used to determine cost recovery across programs.

Services with Low-Cost Recovery Goals
Public safety emergency responses (police, fire).

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

Development Review Program Fees
Includes planning, building safety, engineering, and fire plan check services.

Cost recovery goals are generally very high, often aiming for 100%.

The City must ensure timely, quality service to justify these fees.

Fee Comparability with Other Communities
Comparing fees with other agencies helps assess market reasonableness and efficiency.

However, fee surveys should not be the sole basis for setting fees due to differing objectives, cost structures, service levels, and rate structures across communities.

Enterprise Fund Fees and Rates
Water, Sewer, and Solid Waste
The City will set fees and rates for water, sewer, and solid waste services at levels that fully cover all direct and indirect costs. This includes operations, capital outlay, and debt service for each of these enterprise programs.

Golf
Golf program fees should cover direct operating costs. However, due to the course's emphasis on youth and senior access, the City Council may consider contributions from the General Fund to help with indirect costs, capital improvements, and potentially direct costs during the Financial Plan process.

Transit
The City aims to cover at least 20% of transit operating costs through fare revenues, in line with targets set by the Transportation Development Act.

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

Capital Financing and Debt Management
Capital Financing
The City will use debt financing only for one-time capital improvement projects, and only when:

Budget and Fiscal Policy Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 29 There are sufficient revenues or resources to cover long-term debt service The project's useful life equals or exceeds the financing term Debt will be aligned with the Capital Improvement Program Plan and integrated into the City’s Financial Plan. It will not be used for recurring costs like operations or maintenance, though short-term instruments (e.g., revenue or tax anticipation notes) are excluded from this restriction.

Capital improvements will mainly be funded through user fees, service charges, assessments, special taxes, or developer agreements, ensuring costs are covered by those benefiting from the facilities. Development impact fees will be set at levels that require new development to pay its fair share of community facility costs.

Capital Improvement Financing Evaluation
The City will assess whether to use pay-as-you-go or long-term financing for capital improvements based on the following criteria:

Factors Favoring Pay-As-You-Go Financing
Sufficient current revenues or fund balances are available Projects can be phased out over time
High existing debt levels may negatively impact the City’s credit rating Unstable or unfavorable market conditions make borrowing difficult Factors Favoring Long-Term Financing:

Reliable revenues are available to support debt service and ensure investment-grade credit ratings The project qualifies for and supports an investment-grade rating Market conditions offer favorable interest rates and investor demand The project is mandated by state or federal requirements, and resources are lacking Immediate capacity needs must be addressed but current resources are insufficient The project's useful life is 10 years or more
Debt Management Policy
Long-Term Financing Policies
General Fund Limitation: The City will avoid using the General Fund to back long-term debt unless doing so significantly improves marketability.

Feasibility Analysis: For every long-term financing, the City will conduct an internal analysis evaluating budget impacts, operational costs, and the reliability of revenue sources for debt service.

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

Credit Rating and Enhancements: The City will aim for an investment-grade rating (Baa/BBB or higher) and seek credit enhancements like insurance or letters of credit when needed.

Debt Monitoring and Reporting: All debt will be monitored regularly, with annual reports to the Council.

Compliance with bond covenants and federal tax rules for tax-exempt debt will be ensured.

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

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

Use of Proceeds: The City will track and document the use of debt proceeds, ensuring they align with original purposes. Records will be retained for the life of the debt and three years after final maturity. Legal counsel will be consulted if there’s a change in use.

Reporting Requirements: The City will file all required reports with the California Debt and Investment Advisory Commission (CDIAC), including proposed issuance and final sale reports, and will retain copies of these filings.

Debt Capacity
General Purpose Debt Capacity
The City will carefully monitor general-purpose debt levels, recognizing the limited capacity. Such debt should be reserved for high-priority projects when no other funding options are feasible.

Enterprise Fund Debt Capacity
Budget and Fiscal Policy Table of Contents

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

Independent Disclosure Counsel
For public offerings, the City will retain independent disclosure counsel to assist with official statements and ongoing disclosure. In some cases, bond and disclosure counsel may be the same firm.

Land-Based Financings
Public Purpose: Assessment or special tax districts will only be formed when there is a clear public purpose and Council determination that this method is preferable to alternatives like impact fees or developer funding.

Eligible Improvements: Preference will be given to financing projects aligned with City plans (e.g., General Plan, CIP), including public safety, water, sewer, transportation, flood protection, parks, open space, and civic facilities.

Active City Role: The City will manage district formation and select the financing team. Related costs are typically covered by developers or property owners through deposits or bond proceeds.

Credit Quality: The City will review a developer’s financial capacity and project feasibility, potentially requiring letters of credit if a single owner is responsible for more than 25% of annual debt service.

Reserve Fund: A reserve fund will be created, generally equal to the lesser of: maximum annual debt service, 125% of average annual debt service, or 10% of bond principal/proceeds.

Maximum Burden: Annual assessments should not exceed 1% of the property sale price, and total propertyrelated taxes and assessments should not exceed 2%.

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

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

Disclosure to Bondholders and Buyers: Owners with more than 10% of the annual debt burden must provide annual disclosures. Full cost disclosure must be provided to buyers before purchase decisions are made.

General Guidelines and Refinancing: The City will periodically review outstanding debt for refinancing opportunities under the following conditions:

Net economic benefit
Modernizing restrictive covenants
Reducing principal for future savings
Economic Savings Standards: Refinancing is generally pursued if it yields at least 5% net present value savings.

Savings between 3–5% will be considered case-by-case. Refinancing below 3% savings requires a compelling public policy reason.

Successor Agency Bonds: Refinancing these bonds follows the Health and Safety Code Section 34177.5.

Types of Debt That May Be Issued
Revenue Bonds: Secured by enterprise or special fund revenues.

Special Assessment/Special Tax Bonds: Backed by assessments or special taxes (e.g., Mello-Roos).

General Fund Supported Lease Revenue Bonds/Certificates of Participation: Typically involve lease arrangements backed by City payments.

General Obligation Bonds: Require voter approval and are secured by property tax overrides.

Tax Increment Bonds: Issued by successor or other special-purpose entities.

Conduit Financing Bonds: The City serves only as issuer; repayment is the applicant’s responsibility.

Other Forms: The City may explore other debt instruments as needed.

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

Purpose of Debt Proceeds: Defined under capital and land-based financing policies.

Permissible Debt Types: Listed under "Types of Debt That May Be Issued." Integration with Capital Plan: Covered in capital financing and debt capacity sections.

Planning and Policy Goals: Referenced in budget transmittals.

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

Investments
Responsibility
Budget and Fiscal Policy Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 31 The Finance Director/City Treasurer (or designee) is responsible for all investments and cash management. The Finance Director also acts as Treasurer for the City and the Successor Agency to the Manteca Redevelopment Agency.

Investment Objective
The City aims to earn a reasonable return while prioritizing:

1. Safety

2. Liquidity

3. Yield
Tax and Revenue Anticipation Notes (TRANS)
TRANS may be used to address legitimate short-term cash needs, but will not be issued solely for investment gain. The City will only issue short-term debt when necessary for demonstrated cash flow purposes.

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

Diversification
The City will maintain a balanced mix of investment types and maturities to manage risk and adapt to market changes.

Authorized Investments
Investments will follow California Government Code Section 53601 and the City’s more restrictive Investment Policy.

The City prohibits investing in stocks, futures, or options, and will thoroughly vet any new investment products.

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

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

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

Investment Policy
The City will maintain a formal Investment Policy outlining strategies, practices, and procedures for managing its investment portfolio.

Personnel Management
Regular Staffing
Budget and Authorization: Funding will be fully allocated for authorized regular positions only. Programs are limited to the staffing approved in the budget.

Core Workforce: Regular employees are the primary workforce for ongoing, year-round services—not contractors. The City will maintain competitive compensation and benefits aligned with labor agreements.

Position Management:

All regular positions must be Council-authorized
The City Manager may underfill positions at a lower cost but cannot exceed Council-approved levels Human Resources must coordinate all hiring
New Position Requests must evaluate:

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

Temporary Staffing
Budget and Fiscal Policy Table of Contents

Role: Temporary staff cannot be used to grow the permanent workforce. They supplement regular staff with:

Peak demands
Seasonal work
Interim vacancies
Part-time, short-term tasks
Limits: Temporary hours are generally capped at 1,000 annually (50% of a full-time position). Exceptions require City Manager's approval based on HR recommendation.

Contract Employees: These are temporary staff under written contracts for medium-term, specialized tasks. They are not used for ongoing services and are released when the assignment ends.

Independent Contractors
Not Employees: Contractors are not City employees. They may be used for:

Short-term assignments via outside employment agencies (OEA), with HR coordination and minimal supervision.

Construction, operations, maintenance, or professional services not routinely handled by City staff.

Contractor expertise, equipment, and methods are self-directed and contractually defined.

Contract Awards follow City purchasing policies and the Contracting for Services Policy.

Overtime Management
Use and Control:

Overtime is allowed only when necessary and is more cost-effective than alternatives.

Must be pre-authorized unless automatically approved due to the nature of the task (e.g., emergency response).

Departments must include expected overtime in budgets and monitor use closely.

Alternatives to Overtime: When evaluating new staffing, departments must weigh:

Duration of staffing needs
Cost comparisons
Staff capabilities
Training costs for new hires
Contracting for Services
General Policy Guidelines
Private Sector Use: The City supports using private sector providers to enhance cost-efficiency and productivity in delivering municipal services.

Cost Evaluation: When comparing private contracts to in-house service delivery, the City will consider all direct, indirect, and contract administration costs.

Service Alternatives: Private providers that meet service standards will be seriously considered as alternatives. If City employees currently perform the work, transitions to contractors will typically occur through attrition, reassignment, or contractor absorption.

Evaluation Criteria for Contracting
The decision to contract services will be based on whether:

A competitive private market exists with multiple qualified providers The contract can be efficiently managed by the City
Risks of contractor non-performance are manageable and compensable Contractors can better adapt to service level changes or special needs The service scope is clearly defined for fair bidding and performance evaluation Contracting enables the City the opportunity to redefine service levels The contract impacts the City’s ability to handle emergencies or high-priority services The City can delegate service delivery while maintaining accountability and oversight Productivity
The City will continuously review its operations to ensure cost-effective service delivery by:

Budget and Fiscal Policy Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 33 Streamlining systems and procedures to remove unnecessary steps Exploring new technologies and capital investments to boost productivity Enhancing employee skills and rewarding exceptional performance Considering private sector alternatives for cost savings Conducting regular formal operational reviews
Maintaining a mostly decentralized management approach to encourage accountability, innovation, reduce administrative costs, and improve responsiveness to changing needs Budget and Fiscal Policy Table of Contents

Budget Timeline
Budget development is a year-long, thorough process involving strategy, analysis, and evaluation to address immediate challenges while ensuring long-term stability and prosperity.

Budget Calendar
 July 2026
The new fiscal year begins, and year-end close and adjustments from the previous year are completed.
 September 2026
Review the prior year's audit, reconcile project accounts, carryforward eligible unspent funds, and start budget development.
 December 2026
Consider and analyze mid-year adjustments for February/March 2027, monitor funds, and continue budget development.
 April 2027
Continue budget development and long-range financial planning.  June 2027
A public hearing is held for community input, followed by council review of the proposed budget.

After incorporating feedback and adjustments, the final fiscal year budget is adopted.

Budget Timeline Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 35 Executive Summary
The City’s Fiscal Year 2026–27 Proposed Budget reflects the City Council’s strategic priorities and continued commitment to infrastructure investment, public safety, and long-term financial sustainability. The proposed budget totals approximately $346.7 million in revenues and $391.2 million in expenditures across all funds, including approximately $105.1 million in capital improvements.

The budget emphasizes continued investment in roadway, utility, public safety, technology, and facility improvements funded through a combination of grants, Measure Q revenues, development impact fees, enterprise revenues, and other one-time funding sources.

The FY27 Proposed Budget also maintains focus on core City services, operational efficiency, and community support initiatives, including ongoing ARPA-funded homelessness and emergency assistance programs. Overall, the budget is intended to support a safe, sustainable, and vibrant community while maintaining long-term fiscal stability.

FY27 Citywide Revenues by Department
Non Departmental $159,200,856 (45.92%)
Public Works $153,557,033 (44.30%)
Human Resources $11,052,958 (3.19%)
Development Services $10,373,500 (2.99%)
Engineering $4,938,500 (1.42%)
Fire Department $3,259,973 (0.94%)
Police Department $2,765,000 (0.80%)
Recreation $826,200 (0.24%)
City Manager $690,291 (0.20%)
Executive Summary Table of Contents

FY27 Citywide Expenditures by Department
Non Departmental 146,615,828
Public Works 116,474,946
Police Department 37,517,862
Fire Department 29,079,100
Human Resources 12,815,059
Development Services 12,277,977
Information Technology 9,494,467
Engineering 8,681,963
City Manager 6,031,775
Finance 5,817,390
Recreation 2,928,713
City Attorney 1,960,349
City Clerk 1,490,344
Executive Summary Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 37 Where Your Tax Dollar Goes
Measure Q revenues continue supporting public safety, roadway improvements, infrastructure maintenance, technology upgrades, and other community priorities throughout the City.

Your tax dollar supports a
wide range of vital
community services:
40¢ goes to Police
25¢ to Fire
10¢ to Parks and Recreation
8¢ to Public Works
6¢ to Community
Development
5¢ to Administration and
Finance
3¢ to Library Services
3¢ to Other Services
Where Your Tax Dollar Goes
Police 40%
Fire 25%
Parks & Recreation 10%
Public Works 8%
Community Development 6%
Administration & Finance 5%
Library Services 3%
Other Services 3%
Executive Summary Table of Contents

Strategic Plan
The City of Manteca develops its strategic goals and priorities through an annual planning process led by the City Council. Each year, the Council conducts a goal-setting workshop to identify key organizational priorities that guide budget development, capital improvement planning, departmental work plans, and long-term policy direction. These priorities are informed by Council input, operational needs, community feedback, and ongoing strategic initiatives. Progress toward identified goals is monitored throughout the year, with periodic updates provided to the City Council.

For Fiscal Year 2026–27, the City Council reviewed and discussed the City’s strategic priorities during its annual Goals & Priorities Workshop held on February 19, 2026. During the workshop, Council reviewed citywide accomplishments, discussed departmental goals and initiatives, and ranked the following strategic priority areas:

1. Public Safety

2. Infrastructure & Facilities

3. Quality of Life

4. Economic Development & Vitality

5. Organizational Health & Governance
The Fiscal Year 2026–27 Proposed Budget and Capital Improvement Program were developed with consideration of these strategic priorities and ongoing organizational objectives. Formal adoption of the FY 2026–27 Goals & Priorities Work Plan is anticipated at a future City Council meeting.

Upon adoption by the City Council, the FY 2026–27 Goals & Priorities Work Plan will be made available on the City's website. The image to the left links to the City Council Goals & Priorities webpage.

Strategic Plan Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 39 Personnel Changes
As part of the Fiscal Year 2026–27 Proposed Budget, personnel requests were carefully evaluated based on operational need, service impacts, affordability, and long-term financial sustainability. At this time, new personnel requests are not moving forward pending completion of labor negotiations and additional fiscal analysis related to ongoing operational costs and organizational priorities.

The Proposed Budget continues to support core City services and operational needs while maintaining flexibility to evaluate future staffing requirements as financial conditions, service demands, and organizational priorities evolve.

Personnel Changes Table of Contents

Long-Range Financial Outlook
The City of Manteca incorporates a multi-year perspective into its financial planning to support long-term sustainability, infrastructure investment, and continued service delivery for a growing community. While the annual budget serves as the City’s primary operating plan, long-range forecasting is used to evaluate revenue trends, expenditure growth, reserve stability, and potential fiscal challenges over time.

The City continues to experience moderate growth in key revenue sources, including property tax, developmentrelated revenues, and local sales tax. Fiscal Year 2026–27 also represents the first full budget cycle incorporating Measure Q revenues, which provide an additional locally controlled funding source supporting public safety, infrastructure improvements, technology investments, and other community priorities. However, statewide economic forecasts continue to reflect moderating consumer spending, elevated interest rates, slowing taxable sales growth, and broader economic uncertainty throughout California. As a result, sales tax growth assumptions remain conservative and generally reflect flattening growth trends compared to prior years.

On the expenditure side, the City continues to experience rising costs associated with personnel, pension obligations, healthcare, utilities, infrastructure maintenance, regulatory compliance, and operational demands. As a full-service city experiencing continued growth, Manteca must balance ongoing operational needs with significant long-term capital infrastructure investment throughout the organization.

The City utilizes long-range forecasting and strategic financial planning to evaluate these trends and support informed decision-making. Forecast assumptions are reviewed individually by fund and revenue source and include consideration of economic conditions, operational needs, debt obligations, capital planning, reserve levels, and anticipated future costs. The City also continues evaluating internal service funds, cost allocation methodologies, operational efficiencies, and long-term capital funding strategies to ensure resources remain aligned with community priorities and service expectations.

Maintaining fiscal stability remains a central organizational focus. The City remains committed to prudent budgeting practices, maintaining adequate reserves, monitoring long-term financial conditions, and adapting to changing economic and operational circumstances. Through ongoing planning, investment, and financial oversight, Manteca will continue positioning itself to support sustainable growth, infrastructure resiliency, and high-quality public services for the community.

Key Forecast Assumptions
Property Tax Growth: 3-5%
Sales Tax Growth: Conservative/ Flattening
Pension Cost Growth: Increasing
Healthcare Inflation: 5-8%
Salary Adjustments: MOU-dependent
Inflation: Moderate
Key Planning Assumptions
Moderate growth in property tax and development-related revenues Measure Q revenues supporting public safety, infrastructure, and capital investment needs Conservative sales tax projections reflecting flattening consumer spending trends Continued investment in infrastructure, utilities, and public facilities Ongoing increases in personnel, pension, healthcare, and operational costs Inflationary pressures impacting contracts, construction, utilities, and maintenance costs Key Risks & Cost Pressures
Rising pension, healthcare, and personnel obligations
Flattening sales tax growth and broader economic uncertainty Increasing infrastructure maintenance and long-term capital needs Public safety staffing and operational cost demands
Long-Range Financial Outlook Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 41 Regulatory compliance and utility system investment requirements State and federal funding uncertainty and grant timing fluctuations Strategic Financial Approach
Ongoing monitoring of revenues, expenditures, and reserve levels through multi-year forecasting Maintaining structural balance from an ongoing operational perspective Strategic use of Measure Q, grants, bond proceeds, and other one-time funding sources for capital investment Continued focus on infrastructure investment, operational sustainability, and core service delivery Evaluation of internal service funds, cost allocation methodologies, and long-term funding strategies Maintaining prudent reserve levels and financial flexibility to address economic uncertainty and future operational needs
Long-Range Financial Outlook Table of Contents

Short-Term Organization Factors
The development of the Fiscal Year 2026–27 Proposed Budget was guided by several key organizational and economic factors that continue to influence the City’s financial planning, operational priorities, and service delivery needs. These factors reflect current economic conditions, infrastructure demands, operational sustainability considerations, and strategic City Council priorities.

Compensation, Benefits, and Staffing Considerations
Personnel costs continue to represent the City’s largest expenditure category. The FY 2026–27 Proposed Budget reflects ongoing cost pressures associated with salaries, pension obligations, healthcare costs, and labor negotiations.

At this time, new personnel requests are generally being deferred pending completion of labor negotiations and additional fiscal analysis to ensure long-term affordability and operational sustainability.

Revenue and Economic Considerations
The budget reflects moderate growth in property tax and development-related revenues while maintaining conservative assumptions for sales tax due to flattening consumer spending trends and broader statewide economic uncertainty. Measure Q revenues continue supporting public safety, infrastructure improvements, technology investments, and other community priorities. User fees and charges are periodically evaluated to support cost recovery and alignment with service delivery costs.

Capital Improvements and Infrastructure Investment
The FY 2026–27 Proposed Budget includes significant one-time capital investment in public facilities, roadway improvements, water and sewer infrastructure, parks, public safety equipment, and technology systems. Capital project prioritization focused on project readiness, funding availability, operational impact, staffing capacity, and long-term infrastructure sustainability.

Operational Sustainability and Service Delivery
Departments evaluated operational needs, service levels, and program requests throughout the budget development process. The proposed budget emphasizes maintaining core services, operational efficiency, and long-term sustainability while aligning available resources with City Council priorities and organizational capacity.

Use of Fund Balance and One-Time Funding Sources
The budget includes the strategic use of fund balance, grants, bond proceeds, development impact fees, enterprise revenues, and other one-time funding sources to support capital investments and major infrastructure projects.

Ongoing operations continue to be primarily supported through recurring revenues to maintain a structural balance from an operational perspective.

Organizational and Financial Planning Initiatives
The City continues advancing long-term financial planning initiatives, including updates to internal service fund methodologies, cost allocation plans, reserve monitoring, debt management strategies, and implementation of the standalone digital Capital Improvement Program (CIP) platform to improve transparency, planning, and operational coordination.

Short-Term Organization Factors Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 43 Department Summaries
The Department Summaries are designed to provide a clear and accessible view of City operations, linking services, staffing, and financial resources in a way that is meaningful to decision-makers and the community. This approach supports transparency and helps illustrate how the City of Manteca allocates resources to meet organizational priorities and community needs.

Department Summaries Table of Contents

City Attorney
's Office
Department Description
The City Attorney’s Office reviews, monitors, and evaluates the conduct of the City's activities for conformance with laws, regulations, policies, and rules; represents the City in state and federal civil litigation; provides legal advice to the City Council and the City’s departments; and ensures that violators of City laws are prosecuted.

Organizational Structure
Department Position Listing
Department
Approved Proposed Increase
FY 2025-
26 FTE's
FY 2026-
27 FTE's (Decrease)
City Attorney
Assistant City Attorney 1 1 0
City Attorney 1 1 0
Deputy City Attorney 1 1 0
Executive Legal Assistant/Paralegal 1 1 0
City Attorney Total 4 4 0
City Attorney
Assistant City Attorney Deputy City Attorney Executive Legal Assistant/Paralegal
Part-time Staff Counsel
City Attorney's Office Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 45 Department Functions
Legal Counsel and Advisory Services
The City Attorney’s Office provides timely, cost-effective, and comprehensive legal advice, risk analysis, and legal services to the City Council, departments, and divisions to support informed decision-making and ensure compliance with applicable laws.

Risk Management and Liability Reduction
The Department works proactively to reduce the City’s liability exposure through legal guidance, risk assessment, and strategic oversight of legal matters.

Ordinance Development and Legislative Support
The City Attorney’s Office drafts ordinances and legal documents in accordance with Government Code requirements to support City Council actions and policy implementation.

Municipal Code Enforcement
The Department prosecutes Municipal Code violations to ensure compliance with local laws and maintain community standards.
2025-2026 Accomplishments
Advanced Key City Policies and Ordinances
Supported adoption and amendment of critical ordinances and policies, including updates to the City’s Flag Policy, Alcohol in Parks regulations, and Park Hours, ensuring alignment with community priorities and legal compliance.

Provided Legal Support for Major City Projects and Initiatives Negotiated and supported agreements for key City initiatives, including the Downtown Archway project, Fire Station 3, Community Garden, and the Small Business Assistance Grant Program.

Strengthened Strategic Partnerships and Interagency Coordination Facilitated agreements and negotiations with external partners, including the 555 Behavioral Health partnership, Kaiser expansion efforts, and coordination with Caltrans on encampment clean-up activities.

Supported Organizational and Employment Matters
Provided legal counsel and prepared employment agreements and related documents to support effective workforce management and organizational operations.

Advanced Complex Legal and Legislative Actions
Led negotiations and legal work associated with the Eckert Agreement and related ordinance amendments, ensuring compliance and protecting the City’s interests.

Supported Community and Leadership Initiatives
Contributed to City-led programs such as Level Up and Youth in Government Day, and provided legal support for the development of the Climate Action Plan.

City Attorney's Office Table of Contents

2026-2027 New Goals & Priorities
Advance Key Municipal Code Updates and Policy Modernization Support the development and adoption of ordinance updates, including Sidewalks, Bicycle regulations, Solid Waste, Parks, and Short-Term Rentals, to ensure alignment with evolving community needs, regulatory requirements, and best practices.

Strengthen Legal Frameworks and Risk Mitigation Strategies Continue updating internal policies and procedures to reflect recent court decisions and new legislation, ensuring the City remains compliant and well-positioned to manage legal risk.

Support Strategic Procurement and Contracting Efforts
Provide legal guidance for major procurements, including the Qualex RFP, to ensure competitive, transparent, and legally sound contracting processes.

Reduce Litigation Exposure and Control Claims Costs
Proactively manage legal risk and claims through early intervention, strategic case management, and collaboration with departments to reduce new litigation filings and associated costs.

Enhance Cross-Departmental Collaboration and Strategic Alignment Continue working closely with departments, the City Manager, and City Council to provide timely, practical legal guidance that supports operational needs and advances the City’s long-term priorities.

Expenditures by Category
Historical Expenditures by Category
Operations Personnel
$1M
$1M $1M
$2M
$2M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
City Attorney's Office Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 47 FY27 Expenditures by Category
Personnel $1,207,349 61.59%
Operations $753,000 38.41%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $803,755 $939,721 $966,474 $1,051,375 $1,207,349 Operations $382,125 $505,412 $515,104 $751,500 $753,000 Total Expenditures $1,185,880 $1,445,133 $1,481,578 $1,802,875 $1,960,349 Key Performance Indicators
KPI
FY25
Actuals
FY26
Estimated
FY27
Target Narrative
Public Record Requests 508 700 800
Reflects demand for transparency and timely
compliance
Contracts Reviewed 341 500 600
Reflects legal support for City operations and
agreements
Meeting Agenda Reviews 47 50 60 Reflects legal compliance in legislative processes Manteca Municipal Code
Citations Processed
<1,000 <1,500 <1,700
Reflects enforcement of community standards and
regulations

1.96M
Expenditures by Category
City Attorney's Office Table of Contents

Legislative Services/City Clerk
Department Description
The Legislative Services/City Clerk Department administers democratic processes such as elections, access to city records, and all legislative actions ensuring transparency to the public; acts as a compliance officer for federal, state, and local statutes, including the Political Reform Act, the Brown Act, and the Public Records Act. The Department manages public inquiries and relationships, arranges for ceremonial and official functions, and provides legislative, technical, and administrative support to the Mayor, City Council, Boards and Commissions, City Manager, and staff.

Organizational Structure
Department Position Listing
Department
Approved Proposed Increase
FY 2025-
26 FTE's
FY 2026-
27 FTE's (Decrease)
Legislative Services/City Clerk
Administrative Assistant III 1 1 0
Assistant City Clerk 1 1 0
Director of Legislative Services 1 1 0
Legistlative Services/ City Clerk Total 3 3 0
City Clerk
Assistant Director /
Assistant Clerk
Administrative Assistant III
Legislative Services/City Clerk Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 49 Department Functions
Elections Administration
Administer municipal elections in accordance with all applicable city, state, and federal laws and regulations. The City Clerk is the Election Official and administers the City’s elections, including: 1) the nomination process for candidates; 2) processing of petitions and ballot measures; 3) coordination with the San Joaquin County Registrars of Voters for regular elections; 4) conducting special elections.

Records Management
Ensures transparency in local government by recording and preserving the City’s legislative history; official custodian of city records; maintains a citywide record retention schedule; oversees the citywide records management program; ensures legal compliance related to policies, procedures, and standards for the preservation of official records, and the destruction of obsolete records.

Compliance Officer
Ministerial role fulfilling compliance officer obligations related to the Brown Act, Political Reform Act, Public Records Act, the Maddy Act, and other local and state Statutes; process AB 1234 ethics training and AB 1661 sexual harassment training, publishing notices, bids, administering oaths of office, and providing attestation.

Local Legislative Official
Manage and maintain the legislative records by recording the proceedings of the City Council and Successor Agency; prepare and distribute the City Council and Agency agendas and minutes, provide publication of public hearing notices, maintain the Municipal Code, and administer the appeals process.

Boards and Commissions
Manage the recruitment and section process of City board, commission, and committee appointments; process Statements of Economic Interests, ethics training, onboarding training, oath of office, and maintain rosters and upcoming scheduled vacancies list.

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

Event and Recognition Coordination
Process special event permits; preparation and distribution of proclamations and certificates of recognition; coordinate and arrange ceremonial and official functions on behalf of the City Council.

Legislative Services/City Clerk Table of Contents

2025-2026 Accomplishments
Enhanced Community Engagement and Civic Participation
Hosted the third annual Boards and Commissions Mixer and continued Youth in Government Day for the fourth consecutive year, expanding public awareness and participation in local government. Successfully implemented district-based recruitment for Boards and Commissions to improve representation across the community.

Improved Transparency and Public Access to Information
Updated the Boards and Commissions website and training modules to enhance usability and accessibility for the public and appointees. Processed and closed 472 Public Records Requests, ensuring timely and compliant access to public information.

Supported Effective Legislative and Meeting Operations
Coordinated and published 47 regular and special meeting agendas and 23 public hearing notices, and finalized 230 resolutions and 21 ordinances, supporting efficient and compliant City Council operations.

Facilitated Permitting, Events, and Constituent Services Processed and approved 23 Special Event Permits and responded to 68 constituent complaints, providing responsive service and support to the community.

Strengthened Records Management and Administrative Support Assisted with documenting, routing, and archiving 341 contracts, and prepared over 200 community certificates, including 36 ribbon cutting certificates and 40 proclamations, ensuring accurate recordkeeping and recognition of community contributions.
2026-2027 New Goals & Priorities
Administer the 2026 Municipal Election
Successfully conduct the 2026 election to fill the Mayor and City Council Districts 3 and 4 seats, ensuring compliance with all legal requirements and maintaining a transparent, accessible, and efficient election process.

Modernize Records Management and Digital Workflows
Complete the citywide records management Capital Improvement Project and finalize implementation of Laserfiche, including department-wide integration and training. Continue development of standardized contract templates to support fully electronic routing and approval processes.

Enhance Technology and Operational Efficiency
Evaluate and implement technology solutions to improve internal workflows and public service delivery, including electronic special event routing and approval software and potential audiovisual upgrades for the City Council Chambers in coordination with IT.

Improve Special Event Permitting and Coordination
Streamline the special event process by implementing an electronic system for application routing, interdepartmental review, and approvals, improving efficiency and customer experience.

Expand Civic Engagement and Community Programs
Enhance Youth in Government programming, including expanded participation opportunities such as a school board meeting component, and support community partnerships such as the Freedom (Honor) Flight program in collaboration with the VFW.

Legislative Services/City Clerk Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 51 Expenditures by Category
Historical Expenditures by Category
Operations Personnel
FY27 Expenditures by Category
Personnel $893,745 59.97%
Operations $596,599 40.03%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $785,270 $791,271 $895,107 $888,820 $893,745
Operations $423,842 $224,556 $376,347 $339,200 $596,599 Total Expenditures $1,209,112 $1,015,827 $1,271,454 $1,228,020 $1,490,344 $$$111,,,222000999KKK
$$$111,,,000111666KKK
$$$111,,,222777111KKK $$$111,,,222222888KKK
$$$111,,,444999000KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K

1.49M
Expenditures by Category
Legislative Services/City Clerk Table of Contents

Key Performance Indicators
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Council Meetings Held 43 34 45
Reflects support for legislative operations and
governance
Contracts Processed 354 375 402
Reflects coordination and management of City
agreements
Public Record Requests
Completed
463 475 505
Reflects demand for transparency and timely
compliance
Ordinances/ Resolutions
Processed
263 254 285
Reflects legislative processing and legal
documentation
Certificates/ Recognitions/
Proclamations Processed
238 264 289
Reflects community engagement and official
recognition activities
Legislative Services/City Clerk Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 53 City Manager
's Office
Department Description
Operating under the Council-Manager form of government, the City Manager’s Office provides executive leadership and oversight of all City operations, programs, and services. The City Manager supervises Department Heads and is responsible for implementing City Council policies, managing the City’s budget, and ensuring effective and efficient service delivery throughout the organization.

The City Manager’s Office supports the City Council by providing information, analysis, and recommendations to guide decision-making and advance the Council’s vision and priorities. The Department oversees key initiatives including capital projects, legislative affairs, community outreach and engagement, and Housing and Homeless Services.

Through strategic leadership, interdepartmental coordination, and a commitment to accountability and transparency, the City Manager’s Office works to deliver high-quality services and support a resilient and thriving Manteca community.

During Fiscal Year 2025–26, the former Public Works Department was reorganized into separate operational departments including Parks, Recreation & Transit; Solid Waste & Fleet; Streets & Compliance; and Utilities to improve operational focus and service delivery. Additionally, Facilities operations are now included within the City Manager’s Office organizational structure.

For budget presentation purposes, certain expenditure summaries throughout the FY 2026–27 budget book may continue to be presented in aggregate under Public Works to maintain consistency in historical comparisons and reporting, while Recreation-related expenditures are displayed separately.

City Manager's Office Table of Contents

Organizational Structure
Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Office of the City Manager
Assistant City Manager 2 2 0
City Manager 1 1 0
Deputy City Manager 1 1 0
Executive Assistant to City Manager 1 1 0
Housing & Homeless Service Manager 1 1 0
Management Analyst 1 1 0
Office of the City Manager Total 7 7 0
Economic Development
Deputy Director of Economic Development 1 1 0
Economic Development Analyst 1 1 0
Economic Development Total 2 2 0
Facilities Maintenance
Custoidan I/II 4 4 0
Facilities Maintenance Engineer II 2 2 0
Facilities Maintenance Manager 1 1 0
Lead Custodian 1 1 0
Senior Facilities Maintenance Engineer 1 1 0
Facilities Maintenance Total 9 9 0
City Manager's Office
City Manager
Assistant City Manager
General Services
Assistant City Manager
Infrastructure
Deputy City Manager
PIO/ Projects
Economic Development Homelessness & Housing
Executive Support Staff
City Manager's Office Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 55 Department Functions
Strategic Implementation
The City Manager’s Office implements the City Council’s Strategic Goals and Priorities to guide City operations, initiatives, and long-term planning efforts across all departments.

Organizational Leadership and Oversight
The Department provides executive leadership and oversight of day-to-day operations, ensuring effective service delivery and consistent implementation of Citywide policies and programs.

Legislative Affairs and Policy Coordination
The City Manager’s Office oversees the City’s legislative agenda and coordinates policy development to support City Council direction and advocacy efforts at the regional, state, and federal levels.

Community Outreach and Public Engagement
The Department leads communication, outreach, and public information efforts to enhance transparency, strengthen community relationships, and encourage public participation.

Housing and Homeless Services
The City Manager’s Office oversees programs and initiatives addressing housing needs and homelessness, including service coordination, strategic partnerships, and implementation of key initiatives to support vulnerable populations. 2025-2026 Accomplishments
Strengthened Fiscal Stewardship and Organizational Oversight Provided executive oversight of the City’s financial audits and led development and implementation of the annual budget, ensuring alignment with City Council priorities and long-term financial sustainability.

Advanced Community Engagement and Public Communication
Led citywide outreach efforts, including Measure Q education and expanded social media communications, improving transparency and public understanding of City initiatives and services.

Delivered High-Impact Community Projects and Events
Supported and implemented key community initiatives, including the Downtown Archway Project, installation of the Big Chair in downtown, and signature events such as the State of the City, Farm-to-Fork, Del Webb Softball Game, and Level Up Leadership Academy.

Expanded Homeless and Housing Services and Partnerships Advanced the City’s homeless response through development of the Homeless Navigation Center and the Behavioral Health Unit, including a ribbon cutting and expansion adding 25 additional beds for men. Facilitated partnerships with San Joaquin County Behavioral Health Services and WellNest Company to deliver 12–15 tiny homes for veterans and eligible clients, supported by case management and rental assistance.

Strengthened Regional Collaboration and Community-Based Solutions Hosted a Homeless Summit and expanded outreach services, while coordinating closely with regional partners to address behavioral health and homelessness challenges.

Enhanced Community Amenities and Public Spaces
Delivered community-focused improvements, including the Community Garden project and associated ribbon cutting, supporting neighborhood engagement and quality of life.

Secured External Funding to Support City Priorities
Successfully obtained approximately $641,796 in grant funding, including Homeless Housing, Assistance and Prevention (HHAP), Emergency Solutions Grants (ESG), Community Development Block Grant (CDBG), and Caltrans programs, supporting critical services and infrastructure.

Invested in Staff Development and Community Safety
Completed CPR training led by Manteca Fire Department and facilitated facility tours, reinforcing a culture of safety, preparedness, and organizational development.

City Manager's Office Table of Contents

2026-2027 New Goals & Priorities
Advance Strategic Planning and Citywide Initiatives
Lead development of the Citywide Facility Master Plan and advance key initiatives such as the Measure Q funding plan in collaboration with the Citizens’ Oversight Committee and City Council, ensuring alignment with long-term infrastructure and service priorities.

Strengthen Fiscal Sustainability and External Funding
Identify, pursue, and secure federal and state grant funding to support capital projects and critical programs, including funding for the Navigation Center and associated operational needs.

Expand Homeless and Housing Solutions
Advance Phase I conceptual planning for a permanent Navigation Center, release the Progressive Design-Build RFP/Q, and support interim housing solutions through activation of eight refurbished containers for transitional housing.

Continue to build partnerships with local, County, State, and community agencies to enhance service delivery.

Deliver Key Capital Projects and Facility Improvements
Oversee completion of priority projects, including emergency roof repairs at the Qualex Building and the grand opening of the Woodward Park Splashpad, while supporting continued investment in City facilities and public amenities.

Enhance Organizational Effectiveness and Workforce Stability Complete labor contract negotiations and implement strategic reorganization of specified City departments and divisions to improve service delivery and operational efficiency.

Promote Community Engagement and City Identity
Plan and host major community initiatives and events, including the 2026 State of the City, the second annual Farmto-Fork event with the United Way of San Joaquin, and launch new programs such as the Manteca Citizen’s Academy and Utility Box Art Program.

Support Economic Development and Strategic Property Transactions Finalize the sale and acquisition of property at 555 Industrial Park Drive and explore downtown beautification projects to enhance economic vitality and community appeal.

Expenditures by Category
Note: For budget presentation purposes, Facilities expenditures are currently presented in aggregate under the Public Works expenditure summaries to maintain consistency in historical reporting and budget comparisons.

Historical Expenditures by Category
Personnel Operations Capital
$6M $5M $5M
$25M
$6M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
City Manager's Office Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 57 FY27 Expenditures by Category
Operations $3,947,628 65.45%
Personnel $2,084,147 34.55%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $1,647,216 $1,829,390 $1,618,262 $1,640,019 $2,084,147 Operations $2,587,463 $3,274,751 $2,950,684 $5,001,587 $3,947,628 Capital $1,828,181 $74,588 $164,365 $18,742,998 -
Total Expenditures $6,062,860 $5,178,729 $4,733,311 $25,384,604 $6,031,775 Key Performance Indicators
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Level-Up Leadership Participants 19 26 30
Reflects employee development and
leadership capacity
% of Occupied Beds at 555
Industrial
Women: 74%
Men: 100%
Women: 74%
Men: 72%
Women: 90%
Men: 100%
Measures bed utilization by population
group
Small Business Grants Awarded 8 24 30
Represents support for local business
improvements

6.03M
Expenditures by Category
City Manager's Office Table of Contents

Development Services
Department Description
The Development Services Department is comprised of the Planning, Building Safety, and Economic Development Divisions. Together, these divisions work collaboratively to guide the City’s growth in a manner that is safe, sustainable, fiscally responsible, and aligned with community values.

The primary purpose of the Department is to ensure the orderly physical, economic, and environmental development of the community by implementing the goals, policies, and standards of the City of Manteca General Plan, Municipal Code, and adopted development regulations. This is accomplished through the review and approval of land use entitlements, construction plans, and building permits for private and public development projects.

The Department serves as the City’s front door for development activity, providing guidance and regulatory oversight throughout the planning, design, permitting, and construction process. Staff work to balance development opportunities with public safety, neighborhood compatibility, infrastructure capacity, and long-term community goals.

In addition to regulatory services, the Department plays a key role in supporting existing businesses and attracting new investment to the City. Through proactive customer service, interdepartmental coordination, and partnerships with the development community, the Development Services Department helps facilitate projects that enhance the local economy, expand the tax base, create jobs, and improve the quality of life for residents.

By ensuring that development is consistent with adopted plans, policies, and regulations while remaining responsive to market conditions and community needs, the Development Services Department helps shape a vibrant, resilient, and well-planned City of Manteca.

Development Services Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 59 Organizational Structure
Director of Development
Services
Building Safety
Deputy Director
Plan Review &
Inspections
Permit Center
Planning
Deputy Director
Planning Staff
Technicians
Economic Development
Deputy Director
Economic Development
Analyst
Admin Assistant III
Development Services Table of Contents

Department Position Listing
Department
Approved Proposed
FY 2025-
26 FTE's
FY 2026-
27 FTE's
Increase
(Decrease)
Development Services
Administrative Assistant III 1 1 0
Assistant Planner 2 2 0
Associate Planner 2 2 0
Building Inspector I 1 1 0
Building Inspector II 1 1 0
Deputy Director of DS - Building 1 1 0
Deputy Director of DS - Planning 1 1 0
Development Services Technician 6 6 0
Director of Development Services 1 1 0
Permit Center Manager 1 1 0
Senior Building Inspector 1 1 0
Senior Plan Check Engineer 1 1 0
Senior Planner 1 1 0
Senior Plans Examiner 1 1 0
Development Services Total 21 21 0
Department Functions
Planning and Development Services
The Department delivers core services and programs, including current and long-range planning initiatives, to guide the City’s growth and development in alignment with community goals and regulatory requirements.

Plan Review and Regulatory Compliance
The Department reviews development plans and applications to ensure compliance with state laws, local ordinances, and adopted City standards.

Permitting and Inspections
The Department issues building permits and conducts inspections to ensure construction projects meet safety, quality, and code requirements.

Commission Support and Administration
The Department manages and supports the City Council-appointed Planning Commission, including agenda preparation, coordination, and administrative functions.

Economic Development and Business Support
The Department supports existing businesses and promotes new development and investment to strengthen the local economy and enhance community vitality.

Development Services Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 61 2025-2026 Accomplishments
Advanced Long-Range Planning and Sustainability Initiatives Supported adoption of the City’s Climate Action Plan and initiated the Downtown Specific Plan, including selection of a consultant to guide the planning process and position the City for future growth and revitalization.

Facilitated Strategic Growth and Development Agreements Completed the Development Agreement and annexation for Union Ranch North, enabling 455 single-family residential units and securing community benefit contributions of $24,550 per unit to support infrastructure and City services.

Supported Major Public Facilities and Land Transactions Secured property through donation for the future reconstruction of Fire Station 3 along North Main Street and completed the Surplus Land Act process for 1403 W. Atherton, advancing key public facility and land use priorities.

Initiated negotiations for acquisition of the Manteca Bedquarters property.

Delivered Strong Development Activity and Permitting Outcomes Processed 3,533 total permits, including 840 single-family dwelling permits and 33 accessory dwelling units (ADUs), supporting approximately $595 million in construction valuation and 4.5 million square feet of development activity.

Advanced Economic Development and Opportunity Site Activation Completed conceptual design and issued a Request for Qualifications (RFQ) for a master developer for the Family Entertainment Zone (FEZ), while actively marketing Manteca through industry trade shows and outreach efforts.

Supported Downtown Revitalization and Small Business Growth Contributed to downtown beautification efforts and awarded over $275,000 in Small Business Assistance Grant funding, while launching the “Support Local for the Holidays” campaign to promote local economic activity.

Attracted Major Healthcare Investment
Facilitated significant private investment in the community, including Kaiser Permanente’s $83.4 million emergency department expansion and Sutter Health’s new 17,000-square-foot medical facility, expanding access to healthcare services in the region.

Development Services Table of Contents

2026-2027 New Goals & Priorities
Advance Comprehensive Planning and Regulatory Updates
Complete the Comprehensive Zoning Code Update and finalize the Downtown Specific Plan, while supporting implementation and community outreach to guide future growth, land use, and development standards.

Strengthen Development Frameworks and Fiscal Sustainability Complete a Citywide Fiscal Impact Analysis to evaluate updates to the Public Safety and Streets Community Facilities District (CFD 2022-1) and develop a CFD policy for new development projects to ensure long-term fiscal sustainability.

Facilitate Strategic Development and Annexation Projects Advance key development agreements and annexations, including the Community Park and Stagecoach Industrial projects, City-owned sites, and billboard projects, supporting orderly growth and infrastructure planning.

Support Public Facilities and Strategic Property Acquisition Complete acquisition of property for Fire Station 6 and finalize the purchase of the Manteca Bedquarters site, followed by implementation of a coordinated activation plan to transform the site into a community and economic asset.

Drive Economic Development and Business Attraction
Attract and retain retail, dining, and entertainment businesses through targeted outreach, trade show participation, and launch of the “Make it Manteca” marketing campaign, including a community-driven restaurant and retail survey to guide business recruitment.

Advance Major Opportunity Projects
Continue progress on the Family Entertainment Zone (FEZ) by securing a development partner, completing the EIR Master Plan Update, and exploring infrastructure financing strategies to support project delivery.

Support Small Business Growth and Entrepreneurship
Expand business resources through programs, workshops, and tools, including launching a Mobile Food Cart Entrepreneurship Program and updating the mobile food vendor ordinance with community input.

Enhance Downtown Vitality and Placemaking
Identify and implement beautification and placemaking opportunities throughout Downtown Manteca, supporting economic activity and community engagement.

Expenditures by Category
Historical Expenditures by Category
Debt Service Capital Personnel
Operations
$5M
$5M
$6M
$12M $12M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Development Services Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 63 FY27 Expenditures by Category
Operations $7,671,898 62.49%
Personnel $4,606,079 37.51%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $3,010,405 $3,293,724 $3,602,116 $4,123,360 $4,606,079 Operations $1,643,755 $1,999,353 $2,344,257 $7,996,831 $7,671,898 Capital - - - $335,689 -
Debt Service $12,420 $12,424 $107,062 - -
Total Expenditures $4,666,580 $5,305,501 $6,053,436 $12,455,880 $12,277,977 Key Performance Indicators
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Building Permits Issued 4,390 3,600 3,800
Indicates development activity and construction
demand
Single Family Dwelling Certificate
of Occupancies Issued
1130 800 800
Reflects completion of new housing units and
residential growth
Planning Applications Processed 100 126 105
Represents land use activity and development
project review workload

12.3M
Expenditures by Category
Development Services Table of Contents

Engineering
Department Description
The Engineering Department oversees planning, design, and construction of infrastructure projects related to traffic and transportation, water treatment and distribution, wastewater collection, treatment and disposal, and storm water drainage, control and conveyance. It also administers the engineering review process for new development, participates in site plan review, manages Capital Improvement Projects, and coordinates with other agencies on regional efforts and projects. The Department’s vision is to work together collaboratively with the community, other City Departments, City Council, and City Management to engineer a better future for the City of Manteca.

Departmental goals include:

Managing the City’s infrastructure to ensure high quality development and capital projects, promote safety and public health, and improve quality of life.

Providing quality customer service and information to internal and external customers.

Safeguarding the City’s resources by effectively managing expenditures while providing efficient and responsible engineering services.

Engineering Department Funding Structure Note:

The Engineering Department operates through two primary functional areas: Development Services and Capital Infrastructure Delivery. Development-related activities are primarily supported through Development Services Fund revenues (Fund 810), including permit, review, and inspection-related cost recovery.

Capital infrastructure activities, including project management, engineering support, and delivery of transportation, water, sewer, and utility capital projects, are funded directly through various project and infrastructure-related funds rather than through Fund 810. As a result, portions of Engineering personnel and operational costs associated with Capital Improvement Program (CIP) delivery are reflected within enterprise, transportation, utility, and capital project funds throughout the budget rather than solely within the Development Services Fund.

Accordingly, certain budget summaries may not fully reflect the total operational scope or staffing activity of the Engineering Department when viewed only through Fund 810 or department-level roll-up summaries.

Engineering Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 65 Organizational Structure
Assistant Director of
Engineering
Management Analyst
Infrastructure
Deputy Director
Senior Engineers
Associate/Assistant
Engineers
Engineering Technician
Development
Deputy Director
Senior Engineer
Associate/Assistant
Engineers
Engineering Technicians
Construction Inspectors
Admin Assistant III
Engineering Table of Contents

Department Position Listing
Department
Approved Proposed
FY 2025-
26 FTE's
FY 2026-
27 FTE's
Increase
(Decrease)
Engineering
Administrative Assistant III 1 1 0
Assistant Director of Engineering 1 1 0
Assistant Engineer 6 6 0
Associate Civil Engineer 1 1 0
Associate Engineer W/O P.E. 3 3 0
Associate Engineer W/P.E. 2 2 0
Construction Inspector II 2 2 0
Deputy Director of Engineering 2 2 0
Engineering Technician II 1 1 0
Management Analyst 1 1 0
Senior Construction Inspector 1 1 0
Senior Engineer 2 2 0
Senior Engineering Technician 1 1 0
Engineering Total 24 24 0
Department Functions
City’s Infrastructure
Engineering oversees planning, design, and construction of improvements for traffic and transportation, water treatment and distribution, wastewater collection and treatment, storm drainage control, as well as other infrastructure projects. As a part of this process, Engineering oversees infrastructure master plans and rate studies and pursues grant funding opportunities for use on City projects.

Public Infrastructure Installed by Developers
Engineering coordinates development projects with both Development Services, Parks, Streets and Compliance, and Utilities. As a part of this process, the department oversees development fees and funding programs, manages encroachment permits, traffic control and transportation permits, reviews development entitlements and conditions of approval, tentative and final maps, improvement plans, and development improvement agreements, and performs construction inspection of development projects.

Traffic Engineering
Engineering assesses and designs solutions for traffic, transportation, and transit issues; administers the City’s Traffic Calming program; leads the City’s Traffic Solutions Committee and serves on other regional traffic committees; and coordinates with Caltrans for an integrated approach to City streets and freeway systems.

General Engineering Support
The Engineering Department provides public information, responds to public inquiries, assists with questions regarding the City’s engineering standards, coordinates with utility companies, and provides engineering assistance upon request.

Engineering Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 67 2025-2026 Accomplishments
Advanced Citywide Traffic Safety and Mobility
Adopted the Citywide Traffic Calming Program and completed multiple safety-focused projects, including the Safe Routes to School Program, Wawona Street Bike & Pedestrian Improvements, and key Highway Safety Improvement Program (HSIP) projects along Main Street and Yosemite Avenue.

Delivered Critical Street and Pavement Improvements
Completed the 2025 Pavement Maintenance Project and advanced design for the 2026 Pavement Maintenance Program, improving roadway conditions across major corridors including Louise Avenue, Yosemite Avenue, and Airport Way.

Expanded Water Quality and Utility Infrastructure
Advanced multiple water quality projects, including completion of the Well 29 TCP Treatment Project, progress on PFAS treatment facilities (Well 22), and continued construction of Wastewater Quality Control Facility (WQCF) interim improvements.

Completed Key Capital and Neighborhood Improvements
Delivered community-focused projects such as Shasta Park Area Improvements and the Well 30 Nile Garden project, enhancing neighborhood infrastructure and public amenities.

Advanced Major Regional and Transportation Projects
Completed construction of the SR 99/120 Connector Project and initiated environmental and design phases for major interchange improvements, including the SR 120/Airport Way and SR 120/Main Street Diverging Diamond Interchanges (DDIs).

Strengthened Stormwater and Drainage Planning
Completed design of the Storm Drain Zone 36/39 Improvements Project and initiated updates to the City’s Stormwater Master Plan to support long-term system capacity and flood protection.

Modernized Public Facilities and Sustainability Infrastructure Awarded design contracts for EV charging stations at City Hall and advanced updates to the Public Facilities Implementation Plan (PFIP) across sewer, water, storm drain, and transportation systems.

Leveraged Development to Deliver Infrastructure
Facilitated over $11.5 million in infrastructure improvements constructed through private development, supporting growth while reducing direct City capital costs.

Engineering Table of Contents

2026-2027 New Goals & Priorities
Advance Citywide Traffic Safety and Signal Modernization Design and implement key safety and efficiency improvements, including the Signal Coordination Project (CMAQ Grant) and Systemic Signal Improvements (HSIP Cycle 12), to improve traffic flow and reduce collisions along major corridors.

Deliver Major Corridor and Roadway Improvements
Continue design and construction of critical transportation projects, including the Yosemite Avenue Improvement Project, Shasta 2.0 area improvements, and completion of the 2026 Pavement Maintenance Program across key arterial and neighborhood streets.

Expand Water Quality and Utility Infrastructure
Advance construction of the Well 22 PFAS Treatment Facility and continue progress on Wastewater Quality Control Facility (WQCF) projects to ensure regulatory compliance and long-term system reliability.

Support Regional Mobility and Strategic Transportation Projects Advance right-of-way acquisition and design for the Airport Way Widening Project and continue coordination on the Roth Road Extension/Interchange, including Measure K funding efforts and regional partnership engagement.

Strengthen Stormwater Management and System Planning
Complete Phase 1 construction of the Storm Drain Zone 36/39 Improvements Project and finalize the Stormwater Master Plan Update to support long-term drainage capacity and flood resilience.

Implement Sustainability and Facility Improvements
Construct EV charging infrastructure at City Hall and continue integrating sustainable infrastructure into City operations and capital planning.

Advance Major Interchange and Regional Planning Efforts Complete Project Initiation Documents (PIDs) for the SR 120/Airport Way and SR 120/Main Street Diverging Diamond Interchange projects, positioning the City for future state and federal funding opportunities.

Expenditures by Category
Historical Expenditures by Category
Operations Capital Personnel
$5M
$6M
$8M
$11M
$9M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
Engineering Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 69 FY27 Expenditures by Category
Personnel $5,735,336 66.06%
Operations $1,701,830 19.60%
Capital $1,244,797 14.34%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $3,232,136 $3,728,165 $4,484,677 $5,174,598 $5,735,336 Operations $850,394 $799,561 $810,704 $2,033,531 $1,701,830 Capital $1,060,651 $1,351,369 $2,640,566 $3,733,782 $1,244,797 Total Expenditures $5,143,181 $5,879,094 $7,935,947 $10,941,911 $8,681,963 Key Performance Indicators
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Improvement Agreements
Executed
19 7 10
Indicates development activity and infrastructure
commitments from new projects
Notices of Completions
Recorded
9 6 4
Reflects completion of public and private construction
projects
Acceptances Completed 6 9 6
Demonstrates transition of completed infrastructure into City ownership and maintenance
Construction Contracts
Awarded
6 4 4
Tracks delivery of capital projects and implementation of the City's CIP
Transportation /Utility Studies 0 4 1
Represents progress on infrastructure improvements
supporting mobility and essential services

8.68M
Expenditures by Category
Engineering Table of Contents

Finance
Department Description
The Finance Department provides strategic financial leadership and fiscal support to the City. The Department is responsible for the City’s annual budget process, financial planning, including debt management, long-term financial planning, and administration of special taxes and fees, the annual financial audit and Annual Comprehensive Financial Report (ACFR), financial reporting, general ledger accounting, accounts payable and receivable, revenue management (including business licensing and utility billing), cash handling, and treasury management.

Finance Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 71 Organizational Structure
Director of Finance
Assistant Director of
Finance
Accounting
Accounting Manager
Accountants
Account Techs
Revenue
Revenue Manager
Account Techs
Customer Service
Representatives
Budget
Budget Manager
Budget Analysts
Financial Analyst
Administrative Assistant III
Finance Table of Contents

Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Finance
Accountant II 2 2 0
Accounting Manager 1 1 0
Accounting Technician 5 5 0
Administrative Assistant III 1 1 0
Assistant Finance Director 1 1 0
Budget Analyst I 1 1 0
Budget Manager 1 1 0
Customer Service Representative 5 5 0
Finance Analyst/Senior 1 1 0
Finance Director 1 1 0
Revenue Manager 1 1 0
Senior Budget Analyst 1 1 0
Finance Total 21 21 0
Department Functions
Budget and Financial Planning
Coordinates the preparation of the annual budget, and is responsible for ongoing budget administration, reporting, and fiscal management. Calculates the annual appropriations limit and provides budgetary support to City leadership. Assists with the financial management of grants, reporting, and projections. Coordinates with Accounting staff on the establishment and administration of purchasing policies and procedures. Leads and participates in longterm financial planning initiatives such as financial forecasts, the multi-year Capital Improvement Program, debt/bond issuances, fee studies and updates, and establishing new taxes and fees. This division also assists in the administration of special taxes and fees.

Accounting
Prepares the annual comprehensive financial report (ACFR); leads and coordinates annual and special audits; reviews the preparation of the annual State Controller's Reports; issues interim financial reports, maintains the general ledger system and chart of accounts, performs bank reconciliations and reports; establishes and administers accounting, cash management, and purchasing policies, systems and practices; coordinates cooperative purchasing opportunities and reviews contract documents for compliance with City purchasing policies. Receives and processes the City's accounts payables and issues timely vendor payments, files annual reports required by regulatory agencies, and adheres to established payables procedures; maintains vendor files; produces and files year-end reports and maintains vendor relationships. Coordinates and prepares daily deposits, cash reconciliations, and reports.

Revenue
Records the receipt of all revenues received by the City, including utility billing, delinquencies, business licenses, and miscellaneous accounts receivable. Monitors and pursues delinquent accounts. Provides customer service for utility services, which includes starting and stopping services, updates to utility accounts, and complying with legislative bills and municipal code regarding utilities. Leads and participates in updates to the City’s Municipal Code referencing financial rules and regulations.

Treasury
Manages and oversees the City's investment portfolio in accordance with adopted policies and plans, including preparing cash flow projections, identifying appropriate investment vehicles and timeframes, and allocating interest earnings among funds in accordance with generally accepted accounting principles; administers the City's banking services contracts; coordinates project financing and administers debt service obligations in accordance with bond covenants.

Finance Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 73 2025-2026 Accomplishments
Recognition and Transparency
Received the City’s first two budget awards: the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award and the California Society of Municipal Finance Officers (CSMFO) Operating Budget Excellence Award for the FY25 interactive budget, recognizing the City’s commitment to transparency and high-quality financial reporting.

Financial Reporting & Systems
Fully caught up on audits; transitioned toward internal Annual Comprehensive Financial Reporting (ACFR) preparation and initiated a cloud-hosted ERP implementation.

Financial Stewardship
Refinanced wastewater bonds (AA rating) saving taxpayers $3M+, enhanced the Senior Discount Program, and secured a new banking contract projected to increase interest earnings by $300k annually.

People & Leadership
Invested in staff development through Level-Up training and strengthened the department with key Finance leadership appointments.
2026-2027 New Goals & Priorities
Modernize Financial Systems and Banking Operations
Complete the City’s banking conversion to improve efficiency, security, and financial operations.

Strengthen Financial Reporting and Internal Controls
Resolve outstanding audit findings from prior years and update financial policies to enhance internal controls and ensure ongoing compliance.

Advance Long-Term Financial Planning and Sustainability Develop a General Fund long-range financial forecast and implement a funding strategy to address pension and Other Post-Employment Benefits (OPEB) obligations.

Support Capital Financing and Infrastructure Investment Issue bonds to finance construction of the new Police Department building and Fire Station 6, supporting critical public safety infrastructure.

Enhance Internal Service Fund (ISF) Planning and Cost Recovery Implement the new Vehicle Replacement ISF plan and update the Information Technology and Risk ISF plans to ensure sustainable funding and accurate cost allocation.

Finance Table of Contents

Expenditures by Category
Historical Expenditures by Category
Capital Debt Service Operations
Personnel
FY27 Expenditures by Category
Personnel $3,732,275 64.16%
Operations $2,085,115 35.84%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $2,672,355 $3,032,174 $3,283,882 $3,519,353 $3,732,275 Operations $1,232,991 $1,737,560 $1,852,083 $2,085,890 $2,085,115 Capital - $4,285 $4,283 $10,717 -
Debt Service $23,500 $31,500 $10,000 - -
Total Expenditures $3,928,846 $4,805,519 $5,150,248 $5,615,960 $5,817,390 $4M
$5M
$5M
$6M $6M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

5.82M
Expenditures by Category
Finance Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 75 Key Performance Indicators
Accounting
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Accounts Payable Checks
Issued
9,762 9,800 10,000
Measures vendor payment processing and
operational support
Journal Entries Processed 820 600 600
Measures financial reporting activity and accounting
accuracy
External Audit Opinion
Clean
Opinion
Clean Opinion
Clean
Opinion
Demonstrates financial reporting integrity and
compliance with auditing standards
Budget
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Budget Adoption
Timeliness On-Time On-Time On-Time
Indicates effectiveness of budget development and
adherence to deadlines
General Fund Forecast
Accuracy

3.5% over
budget
± 5–10% ± 5–10%
Measures accuracy of revenue forecasting and
financial planning
General Fund Expenditure
Variance

6.2% under
budget
≤ 5% ≤ 5%
Measures effectiveness of expenditure planning and
budget control
Revenue Management
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Utility Move-Ins Processed 5,031 4,263 5,000 Tracks customer account setup and service demand Utility Move-Outs
Processed
3,798 3,586 3,900 Tracks customer account turnover and service activity Monthly Utility Bills
Generated
333,851 343,894 338,000 Represents billing operations and service coverage Customer Payment
Receipts Processed
128,480 124,039 127,000
Captures revenue collection activity and customer
payments
Miscellaneous Bills
Processed
1,141 1,094 1,120
Supports administrative billing and cost recovery
activities
Finance Table of Contents

Fire Department
Department Description
The Fire Department is responsible for protecting the lives and property of the citizens of Manteca. As a full-service fire department, it provides fire protection, emergency medical care, hazardous materials' response, community risk reduction, water rescue, and emergency operations preparations and oversight. The three primary department functions are Administration, Operations and Prevention.

Fire Department Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 77 Organizational Structure
Fire Chief
Administration Division
Deputy Chief
Volunteers
Operations Division
Deputy Chief
Battalion Chiefs
Captains
Engineers
Firefighters
Reserve Firefighters
Prevention Division
Fire Marshall
Fire Inspectors
Administrative Assistant
Executive Assistant
Fire Department Table of Contents

Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Fire Department
Administrative Assistant II 1 1 0
Battalion Chief - Measure M 3 3 0
Deputy Fire Chief 2 2 0
Executive Assist Public Safety 1 1 0
Fire Captain 12 12 0
Fire Captain - Measure M 3 3 0
Fire Chief 1 1 0
Fire Inspector II 2 2 0
Fire Marshall 1 1 0
Firefighter 15 15 0
Firefighter - Measure M 9 9 0
Firefighter Engineer 12 12 0
Firefighter Engineer-Measure M 3 3 0
Fire Total 65 65 0
Department Functions
Administration
The Administration Division provides overall leadership and coordination of the Fire Department’s operations and internal services. This includes budget development and oversight, purchasing, personnel management, employee health and safety, records management, and facility coordination. The Division also manages department-wide training, cost recovery, grant development, public information, and volunteer program oversight to support efficient and effective service delivery.

Prevention
The Prevention Division works to reduce the risk and impact of fires and other emergencies through proactive planning, education, and enforcement. This includes plan review, inspections of buildings and premises, and regulation of hazardous materials. The Division also develops and enforces fire and life safety codes, conducts fire investigations, and provides public education to promote a safer community.

Operations
The Operations Division manages the Fire Department’s emergency response services and ensures a constant state of readiness. The Division provides 24-hour response to a wide range of emergencies, including fire, medical, vehicle accidents, hazardous materials incidents, and public assistance calls. In addition to emergency response, the Division supports fire prevention efforts through hazard abatement, pre-incident planning, and community education.

Operational staff also maintain critical equipment, apparatus, facilities, and communication systems to ensure reliable and effective service delivery.

Fire Department Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 79 2025-2026 Accomplishments
Expanded Emergency Response Capacity and Staffing
Secured a Staffing for Adequate Fire and Emergency Response (SAFER) grant totaling $2.69 million to hire nine (9) additional firefighters, supporting the staffing of an additional company and improving emergency response capabilities.

Invested in Critical Equipment and Firefighter Safety
Placed a new Type 1 fire engine into service and secured a $790,225 Assistance to Firefighters Grant (AFG) for the replacement of self-contained breathing apparatus (SCBA), enhancing operational readiness and firefighter safety.

Enhanced Training Infrastructure and Operational Readiness Advanced development of a new training facility at Fire Station 1 through the installation of a stacked conex-box training tower, expanding hands-on training opportunities for fire personnel.

Strengthened Leadership and Organizational Capacity
Added two Deputy Chief positions to support department operations, improve oversight, and enhance service delivery as the City continues to grow.
2026-2027 New Goals & Priorities
Expand Fire Protection Infrastructure and Service Capacity Break ground on Fire Station 6 and complete the Station 1 conex training tower to support system capacity, response coverage, and firefighter readiness as the community continues to grow.

Enhance Emergency Medical and Advanced Life Support (ALS) Capabilities Develop and present an Advanced Life Support (ALS) plan to San Joaquin County EMS Agency (SJCEMSA) and pursue an Assistance to Firefighters Grant (AFG) to sponsor personnel for paramedic training, strengthening emergency medical response services.

Improve Fire Prevention and Risk Reduction Efforts
Complete company-level business inspections and conduct a five-year flow test of all fire hydrants to ensure system reliability and reduce community risk.

Strengthen Communications and Emergency Response Technology Complete the Radio Infrastructure Upgrade Project, integrate additional communication frequencies for public safety use, and incorporate all pre-fire plans into the Tablet Command GIS platform to improve situational awareness and response efficiency.

Advance Training and Workforce Development
Implement a 40-hour Training Captain program and expand training infrastructure to support ongoing professional development and operational excellence.

Improve Insurance Services Office (ISO) Rating
Implement strategic improvements to restore the City’s ISO rating to a Class 2, reducing insurance costs for residents and businesses while enhancing overall fire protection capabilities.

Fire Department Table of Contents

Expenditures by Category
Historical Expenditures by Category
Transfers Operations Capital
Personnel
FY27 Expenditures by Category
Personnel $19,007,246 65.36%
Capital $6,684,060 22.99%
Operations $3,387,794 11.65%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $15,469,550 $16,075,177 $17,865,877 $18,108,406 $19,007,246 Operations $1,781,523 $2,431,940 $2,630,771 $3,505,852 $3,387,794 Capital $142,635 $492,998 $3,824,855 $8,218,792 $6,684,060 Transfers $250,070 - - - -
Total Expenditures $17,643,778 $19,000,116 $24,321,503 $29,833,050 $29,079,100 $18M
$19M
$24M
$30M $29M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M

29.1M
Expenditures by Category
Fire Department Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 81 Key Performance Indicators
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Emergency
Incidents
Responded To
11,457 11,727
Maintain
service
levels
Reflects continued growth in service needs
Average
Response Time
7:30
minutes
Maintain
Improve/m
aintain
Supports timely emergency response and community safety Fire Inspections
Completed
370 632
Increase
compliance
Enhancing code compliance and risk reduction
Property Value
Saved vs. Loss
$22M
saved vs.
$3.6M loss
Maintain
Improve
ratio
Demonstrates effective emergency response and damage
mitigation
Training Hours
Completed
14,820 Maintain Maintain
Supports operational readiness and compliance with
professional standards
ISO Rating 3 Improve
Improve
toward
Class 2
Reflects strong fire protection capabilities with efforts to improve
Fire Department Table of Contents

Human Resources
Department Description
The Human Resources Department provides strategic leadership and support for the City’s workforce, ensuring the organization is equipped to deliver high-quality services to the community. The Department oversees human resources, payroll, and risk management functions, supporting recruitment, retention, employee development, and organizational effectiveness.

Through a focus on workforce planning, employee relations, compensation and benefits, and risk management, the Department promotes a safe, compliant, and productive work environment. The Human Resources Department partners with City leadership and employees to support operational excellence, minimize risk, and foster a positive and engaged workforce.

Human Resources Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 83 Organizational Structure
Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Human Resources
Administrative Assistant I 1 1 0
Human Resources Director 1 1 0
Human Resources Technician 2 2 0
Payroll Technician 2 2 0
Risk Analyst 1 1 0
Senior Human Resources Analyst 2 2 0
Senior Payroll Technician 1 1 0
Human Resources Total 10 10 0
Director of Human
Resources
Human Resources
Senior HR Analyst
HR Techs
Payroll
Senior Payroll Tech
Payroll Techs
Risk Management
Risk Analyst
Administrative Assistant
Human Resources Table of Contents

Department Functions
Employee and Labor Relations
Provide employees and leaders with work-related issue resolution through consultation, advice, performance management and training. Work to resolve issues regarding changes in labor laws, collective bargaining, and grievance processes. It also encompasses oversight of performance evaluations and ongoing review and maintenance of personnel rules, regulations, policies and procedures.

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

Benefits Administration
Oversight of medical, dental, vision and retirement benefits, including supplemental retirement, deferred compensation and 401(a) programs. Adherence to and the appropriate application of the Family Medical Leave Act (FMLA), California Family Rights Act (CFRA) and disability policies and program administration.

Payroll Administration
The Payroll Division administers salaries and benefits for all City employees, including full-time and part-time staff, council members, and commissioners. Its key responsibilities encompass processing paychecks, withholding taxes, ensuring legal compliance, managing reimbursements, handling garnishments and child support, processing payroll adjustments, and overseeing the withholding and remitting of deductions.

Training and Development
Direct Citywide employee training to meet recommended, statutory, and regulatory requirements through the use of the Employment Risk Management Authority (ERMA) and training via the inter-agency consortium.

Workers Compensation
Process and advise on employee injury claims and recommend adjustment or other action. Promote opportunities that encourage employees to return to work while minimizing time lost.

Liability Claims Administration
Review and process general liability claims against the City and recommend action. Actively participate in the Municipal Pooling Authority to ensure that insurance provisions provide adequate resources to cover losses without unduly burdening the City’s finances.

Safety Training
Maintain a city-wide safety program inclusive of all OSHA and state-required training. Training is recommended and/or mandated by program and discipline and may be required on an annual, bi-annual, or other periodic basis.

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

Americans with Disabilities Act (ADA) Compliance and Review Provide accessibility options for all of our services to all of our community members and visitors citywide. Oversight of the Citywide ADA transition plan compliance and administration.

Human Resources Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 85 2025-2026 Accomplishments
Strengthened Recruitment and Workforce Development
Processed 111 job postings/requisitions and successfully conducted key recruitments and promotional processes for critical public safety positions, including Police Officer, Firefighter, Fire Captain, Deputy Fire Chief, and Fire Chief.

Advanced Labor Relations and Policy Modernization
Completed Fire Unit negotiations for a successor MOU through June 30, 2026, and updated 55 Citywide personnel policies through meet-and-confer processes, improving consistency and compliance across the organization.

Progressed Classification and Compensation Study
Issued an RFP and selected a consultant for the Citywide Classification and Compensation Study, which is now nearing completion and will inform future compensation and organizational structure decisions.

Enhanced ADA Compliance and Accessibility
Updated the City’s ADA Transition Plan and successfully completed the Caltrans Corrective Action Plan in May 2025, including public outreach, surveys, and policy implementation to ensure compliance and maintain funding eligibility.

Expanded Recruitment Outreach and Community Engagement
Participated in job fairs at University of the Pacific, Delta College, and Manteca High School to attract qualified candidates and strengthen the City’s talent pipeline.

Promoted Employee Wellness, Training, and Organizational Culture Hosted a Health & Safety Fair and on-site flu shot event, supported the Level Up Leadership Academy (HR Day), and coordinated employee engagement events including the Annual Employee Banquet, Cultural Day, Spirit Day, and seasonal activities.
2026-2027 New Goals & Priorities
Complete Citywide Labor Negotiations and Implementation Lead negotiations for successor Memorandums of Understanding (MOUs) across seven bargaining units and implement updated agreements, ensuring alignment with organizational goals and fiscal sustainability.

Finalize Classification and Compensation Study
Complete the Citywide Classification and Total Compensation Study, including finalization of updated job descriptions and implementation of recommendations to ensure competitive and equitable compensation structures.

Recruit and Retain a High-Performing Workforce
Continue to fill critical vacancies across the organization, including key public safety positions, to support service delivery and organizational effectiveness.

Enhance Workplace Safety and Risk Management Practices
Implement recommendations from the City’s Risk Assessment to strengthen safety policies, training programs, and overall risk mitigation efforts.

Advance ADA Compliance and Accessibility Initiatives
Continue progress on the City’s ADA Transition Plan to ensure compliance with regulatory requirements, including Caltrans standards, and preserve eligibility for critical funding.

Human Resources Table of Contents

Expenditures by Category
Historical Expenditures by Category
Capital Personnel Operations
FY27 Expenditures by Category
Operations $11,047,484 86.21%
Personnel $1,767,575 13.79%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $1,042,343 $1,604,411 $1,626,440 $1,740,148 $1,767,575 Operations $5,621,518 $6,359,339 $7,965,853 $9,056,755 $11,047,484 Capital - - $87,470 $274,768 -
Total Expenditures $6,663,862 $7,963,750 $9,679,763 $11,071,671 $12,815,059 $7M
$8M
$10M
$11M
$13M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

12.8M
Expenditures by Category
Human Resources Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 87 Key Performance Indicators
KPI
FY25
Actual
FY26
Projected
FY27
Target Narrative
Job Postings/ Requisitions to
Hire
N/A 111 ~115
Reflects recruitment activity and workforce
demand
Liability Claims Processed N/A 75 ~75
Reflects risk management workload and
claims oversight
Active Workers' Compensation
Claims
N/A 33 >30
Reflects employee injury management and
workplace safety trends
Employee Salary Adjustments
Processed
N/A 600 Baseline
Reflects compensation administration and
personnel changes
W-2 Forms Processed 768 ~780 ~790
Reflects payroll administration and year-end
compliance
Human Resources Table of Contents

Information Technology
Department Description
The Department of Information Technology & Innovation provides secure, reliable, and forward-looking technology solutions that support City operations and enhance public services. The Department oversees core infrastructure, enterprise systems, and technical support, ensuring systems are efficient, resilient, and aligned with the City’s evolving needs.

Through a focus on modernization, cybersecurity, and process improvement, the Department strengthens service delivery, enhances system reliability, and supports data-driven decision-making. By balancing operational stability with strategic innovation, the Department improves efficiency, expands digital access, and ensures the City is wellpositioned to support future growth and technological advancement.

Information Technology Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 89 Organizational Structure
Director of Information
Technology & Innovation
IT Operations
IT Infrastructure Manager
IT Systems Engineers
IT Analyst
IT Support Services
Manager
IT Specialists
IT Applications
IT Applications Manager
IT Applications Engineer
GIS Specialist
GIS Technician
Administrative Assistant
Information Technology Table of Contents

Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Information Technology & Innovation
Administrative Assistant III 1 1 0
Director of IT & Innovation 1 1 0
GIS Specialist I 1 1 0
GIS Technician I 1 1 0
IT Applications Engineer 1 1 0
IT Applications Manager 1 1 0
IT Infrastructure Manager 1 1 0
IT Operations Manager 1 1 0
IT Specialist 5 5 0
IT Support Services Manager 1 1 0
Senior IT Systems Engineer 1 1 0
IT & Innovation Total 15 15 0
Information Technology Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 91 Department Functions
Operations
Network Infrastructure and Connectivity
Provides reliable and secure network infrastructure to support City operations and staff connectivity.

Telecommunications Systems Management
Manages and optimizes the City’s telecommunications systems to ensure efficient communication across departments.

IT Support and Service Delivery
Delivers responsive technical support and leads technology initiatives to improve service delivery and operational efficiency.

Cybersecurity and Data Protection
Ensures the security, confidentiality, and integrity of City data through proactive cybersecurity measures.

System Reliability and Disaster Recovery
Maximizes system uptime and implements disaster recovery solutions to ensure business continuity.

Technology Infrastructure Management
Provides and maintains hardware, software, networking, and communications systems to support Citywide operations.

Public Safety Technology Support
Supports critical technology systems, hardware, and connectivity for Police and Fire operations.

Applications
Geographic Information Systems (GIS)
Manages GIS data and mapping tools to support planning, operations, and decision-making.

Enterprise Applications Management
Develops, maintains, and supports enterprise systems used across City departments.

Website and Digital Services Management
Manages and maintains internal and external City websites to ensure accessibility and usability.

Database Administration
Oversees Citywide databases to ensure data accuracy, availability, and performance.

Software Implementation and Integration
Evaluates and implements new software solutions to improve efficiency and service delivery.

System Upgrades and Migrations
Manages system upgrades and migrations to maintain current, secure, and efficient technology platforms.

Public Safety Application Support
Provides specialized support for Police and Fire software systems to ensure reliable emergency response operations.

Information Technology Table of Contents

2025-2026 Accomplishments
Strengthened Public Safety Communications and Technology Infrastructure Enhanced Fire Department communications by delivering high-speed, redundant connectivity to all fire stations and key City sites and modernizing radio connectivity to fiber-based service. Reinstalled network infrastructure at Fire Station 3 following remodels.

Enhanced Police Department Security
Supported Police Department operations through network upgrades and implementation of a new multifactor authentication system for Criminal Justice Information Services (CJIS) compliance.

Modernized Network and Security Infrastructure
Modernized the City’s network and security infrastructure by upgrading core switching, implementing high-availability firewalls, and decommissioning 24 legacy servers, including improvements supporting Police Department operations.

Expanded City Hall Connectivity
Increased City Hall’s internet capacity to support growing demand and maintain reliable access to cloud services, voice communications, and day-to-day operations.

Upgraded End-User Devices
Upgraded 566 City devices to Windows 11 (199 laptops, 367 desktops) to support modern security standards and ongoing technology compatibility.

Supported Traffic Signal Update Project
Continued providing network infrastructure planning and design support for the Traffic Signal Update Project.

Supported Police Facility Planning and Infrastructure
Participated in the design and planning review for the new Police Department facility and prepared supporting network infrastructure for the Police Department camera system.

Advanced Cybersecurity and Technology Planning
Continued implementation of the City's $250,000 California Governor's Office of Emergency Services (Cal OES) cybersecurity grant by initiating priority cybersecurity improvements, including enhanced planning, expanded security support services, and independent security testing. Advanced development of the City's IT Strategic Plan and supported organizational technology planning efforts, including ERP system planning and emerging technology and AI policy development.

Recognized for Excellence in IT Practices
Received the Quality IT Practices Award in recognition of the City's commitment to improving IT operations and aligning with industry best practices.

Information Technology Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 93 2026-2027 New Goals and Priorities
Support City Infrastructure and Facility Projects
Provide technology planning, design, and implementation support for major City facility projects to ensure systems are operational, secure, and ready at project completion.

Modernize Systems and Advance Cloud Adoption
Continue transitioning to cloud-based solutions and modern platforms to improve system performance, scalability, and long-term sustainability.

Strengthen Cybersecurity and Risk Management
Expand cybersecurity monitoring capabilities and complete independent security testing to enhance protection of City systems and data.

Enhance Disaster Recovery and Business Continuity
Improve disaster recovery and continuity planning to ensure critical systems remain available and resilient during disruptions.

Establish Responsible AI Governance and Implementation
Implement the City’s AI policy and begin strategic deployment of AI tools to improve efficiency while maintaining responsible and secure use.

Implement IT Strategic Plan
Execute the City’s IT Strategic Plan to guide technology investments, optimize operations, and support innovation across departments.

Improve Digital Services and Public Access
Launch a new City website to enhance accessibility, user experience, and delivery of online services to the community.

Advance GIS and Public Safety Data Systems
Modernize GIS capabilities and strengthen data integration to support planning, operations, and public safety decision-making.

Expenditures by Category
Historical Expenditures by Category
Debt Service Capital Personnel
Operations
$4M
$5M $5M
$9M
$9M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
Information Technology Table of Contents

FY27 Expenditures by Category
Operations $5,848,660 61.60%
Personnel $2,805,807 29.55%
Capital $840,000 8.85%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $1,946,104 $2,632,622 $1,903,624 $2,253,042 $2,805,807 Operations $2,207,281 $2,382,059 $2,995,246 $5,399,955 $5,848,660 Capital $106,895 $247,848 $213,261 $878,401 $840,000
Debt Service $27,756 $32,753 $29,679 - -
Total Expenditures $4,288,037 $5,295,281 $5,141,810 $8,531,398 $9,494,467 Key Performance Indicators
KPI
FY25
Actuals
FY26
Estimated
FY27
Goal Narrative
Help Desk Tickets
Resolved
5,939 6,300 6,700
Represents the total number of help desk tickets resolved, indicating workload and demand for IT support services
Projects Completed 164 185 205
Measures delivery of IT-related projects, including internal initiatives and department-supported technology projects that support City operations and strategic priorities
Total Supported
Equipment
969 1,010 1,050
Represents the scale of devices and systems maintained
across the organization, including destop computers,
workstations, laptops, tablets, mobile devices, and printers Network
Infrastructure
Devices
211 220 235
Indicates the scope and complexity of the City's network infrastructure, including firewalls, switches, wireless access points, and cellular modems supporting connectivity across City facilities and operations

9.49M
Expenditures by Category
Information Technology Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 95 Police Department
Department Description
The Police Department is committed to protecting life and property, maintaining public safety, and safeguarding the rights of all individuals within the community. The Department provides comprehensive law enforcement services, including patrol, investigations, traffic enforcement, and specialized units that support public safety operations.

Officers proactively patrol assigned areas and respond to calls for service to prevent crime, protect residents and businesses, and maintain public order. Through the use of modern policing strategies and technology, the Department enhances operational efficiency and effectiveness.

The Department emphasizes community-oriented policing by strengthening outreach, encouraging public input, and promoting accountability through beat and sector ownership. In partnership with other City departments and the community, the Police Department works collaboratively to address public safety challenges and support a safe and connected Manteca.

Police Department Table of Contents

Organizational Structure
Police Chief
Operations
Patrol
Community Resource
Officers
School Resource Officers
Traffic
Services
Investigations
Dispatch
Records
Property & Evidence
Code Enforcement
Animal Services
Professional Standards &
Training
Training
Policy Compliance
Executive Assistant
Police Department Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 97 Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Police Department
Administrative Assistant I 1 1 0
Animal Services Officer 3 3 0
Animal Services Supervisor 1 1 0
Booking Officer 2 2 0
Code Enforcement Officer 1 1 0
Code Enforcement Supervisor 1 1 0
Community Service Officer I 2 2 0
Community Service Officer II 4 4 0
Crime Analyst 1 1 0
Executive Assist Public Safety 1 1 0
Police Captain 2 2 0
Police Chief 1 1 0
Police Lieutenant 2 2 0
Police Officer 51 51 0
Police Officer - Measure M 20 20 0
Police Officer Trainee 1 1 0
Police Records Clerk I 1 1 0
Police Records Clerk II 4 4 0
Police Records Clerk Supervisor 1 1 0
Police Sergeant 8 8 0
Police Sergeant - Measure M 2 2 0
Property & Evidence Officer 1 1 0
Public Safety Dispatch Supervisor 1 1 0
Public Safety Dispatcher I 1 1 0
Public Safety Dispatcher II 11 11 0
Police Total 124 124 0
Police Department Table of Contents

Department Functions
Patrol
Patrol officers are assigned to specific areas of the City to respond to calls for service, deter and detect criminal activity, and conduct proactive enforcement. Patrol operations focus on addressing crime trends and maintaining public safety. Community Resource Officers, School Resource Officers, and Community Service Officers support patrol efforts through specialized community engagement and service functions.

Investigations
The Investigations Unit, comprised of Detectives and the Street Crimes Unit (SCU), conducts in-depth investigations of criminal activity. Detectives handle a wide range of cases, including property crimes and crimes against persons. The SCU focuses on narcotics, gang activity, and quality-of-life issues, while also supporting major investigations and special events. The unit also includes specialized assignments such as Organized Retail Crime, Delta Regional Auto Theft Taskforce, and AB109 Taskforce investigators.

Specialized Units
The Department utilizes specialized units to address complex public safety needs, including SWAT, Traffic, Hostage Negotiations, Bomb Squad (EOD), Unmanned Aerial Systems (UAS), Mobile Field Force, Bicycle Patrol, and Canine Units.

Additional support functions such as Code Enforcement, Animal Services, Records, Property and Evidence, and volunteer programs (SHARPs, Chaplains, and Explorers) are essential to overall operations.

Communications Center
The Communications Center is staffed by Public Safety Dispatchers who provide 24/7 emergency and non-emergency call handling. Dispatchers manage 9-1-1 calls, radio communications, and coordination with outside agencies, while also supporting officers in the field through records checks, warrant confirmations, and information resources.

Community Outreach
The Department promotes strong partnerships with the community through outreach programs and events that support public safety and build trust. These efforts reinforce the shared responsibility between law enforcement and the community in maintaining a safe and connected City.

Police Department Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 99 2025-2026 Accomplishments
Maintained High-Level Emergency Response and Public Safety Services Responded to over 44,000 incidents, including 31,196 calls for service and 13,129 officer-initiated activities, resulting in 1,927 arrests and over 5,100 citations, supporting proactive policing and community safety.

Delivered Efficient and Responsive Dispatch Services
The Communications Center handled more than 130,000 calls, including 26,487 emergency (9-1-1) calls, with 99.61% answered within 15 seconds, demonstrating a high level of responsiveness and service reliability.

Enhanced Traffic Safety and Enforcement
Issued 9,886 red light camera citations and partnered with Urban SDK to analyze traffic patterns and improve deployment strategies in response to community traffic concerns.

Expanded Community Engagement and Outreach Programs
Launched the Citizen’s Academy and continued programs such as Jr. CSI Academy and Chief’s Academy. Hosted a Human Trafficking Townhall and engaged hundreds of youth through initiatives such as the Health Room Project and Shop with a Cop.

Strengthened Organizational Excellence and Recognition
Promoted Primitivo Cruz to Sergeant and recognized Officer Jeffrey Hooten as Rotary Officer of the Year, highlighting professional development and service excellence within the Department.

Supported Special Events and Community Partnerships
Hosted the first annual Torch Run for Special Olympics, strengthening community partnerships and supporting charitable initiatives.

Secured Grant Funding to Support Public Safety Initiatives Successfully obtained Office of Traffic Safety (OTS), Cannabis DUI, and Tobacco grants to enhance enforcement and public safety programs.

Implemented Technology Enhancements to Improve Operations Deployed AI-assisted body-worn camera technology (Draft One) to improve reporting efficiency, transparency, and operational effectiveness.

Police Department Table of Contents

2026-2027 New Goals and Priorities
Advance Public Safety Facilities and Infrastructure
Support development of the new Police Headquarters and advance the Animal Shelter project through federal funding, enhancing long-term operational capacity and service delivery.

Implement Advanced Technology and Data-Driven Policing
Establish a Real-Time Crime Center and implement a Drone as First Responder (DFR) program to improve situational awareness, response efficiency, and proactive policing capabilities.

Enhance Emergency Response Performance
Continue efforts to reduce Priority One response times toward a target of 3:00 minutes, building on recent improvements and strengthening rapid emergency response.

Strengthen Community Engagement and Public Safety Partnerships Continue programs such as the Citizen’s Academy, Jr. CSI Academy, and Chief’s Academy, and expand partnerships with organizations such as the Animal Protection League (APL) to provide accessible animal care services.

Maintain and Modernize Public Safety Equipment and Fleet Ensure appropriate fleet levels of marked and unmarked units and pursue acquisition of a LENCO BearCat armored rescue vehicle through grant funding to support critical incident response.

Promote Officer Wellness and Professional Standards
Implement tactical wellness and cardiovascular testing for all officers and maintain Certified Autism Center designation through International Board of Credentialing and Continuing Education Standards (IBCCES) to support inclusive and effective service delivery.

Leverage External Funding Opportunities
Continue pursuing grant funding to support public safety programs and reduce reliance on General Fund resources.

Expenditures by Category
Historical Expenditures by Category
Debt Service Capital Operations
Personnel
$28M
$32M $33M
$40M $38M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $20M
$40M
$60M
Police Department Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 101 FY27 Expenditures by Category
Personnel $31,462,581 83.86%
Operations $5,466,659 14.57%
Capital $588,622 1.57%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $24,712,844 $26,047,324 $27,516,342 $31,046,319 $31,462,581 Operations $2,715,828 $4,431,388 $3,848,856 $5,393,520 $5,466,659 Capital $666,426 $1,013,991 $1,784,371 $3,380,268 $588,622 Debt Service $54,086 $104,952 $104,952 - -
Total Expenditures $28,149,185 $31,597,655 $33,254,521 $39,820,107 $37,517,862 Key Performance Indicators
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Average Response Time 3:47 min 3:25 min 3:05 min
Indicates the timeliness of emergency response to
Priority One calls
Written Reports
Completed
3,697 5,822 5,760
Reflects investigative activity and documentation of
incidents
Arrests 1,927 2,048 1,908
Demonstrates enforcement activity and efforts to
address criminal behavior
Traffic Citations Issued 3,451 3,342 3,894
Reflects traffic enforcement and efforts to improve
roadway safety

37.5M
Expenditures by Category
Police Department Table of Contents

Public Works
Department Description
The former Public Works Department was reorganized during Fiscal Year 2025–26 into separate operational departments including Parks, Recreation & Transit; Solid Waste & Fleet; Streets & Compliance; and Utilities to improve operational focus, accountability, and service delivery.

For budget presentation purposes, certain expenditure summaries throughout the FY 2026–27 budget book continue to be presented in aggregate under Public Works to maintain consistency in historical reporting and budget comparisons. These aggregate expenditures may include activities and costs associated with Facilities operations, Streets & Compliance, Solid Waste & Fleet, Utilities, Transit, and other operational support functions. Recreation-related expenditures are presented separately.

These departments remain committed to maintaining essential public infrastructure, operational efficiency, regulatory compliance, and high-quality customer service for both internal and external stakeholders. Technology-driven public outreach and engagement tools, including the Government Outreach Portal (GO app), continue providing residents with accessible methods to report infrastructure concerns such as potholes, water leaks, streetlight outages, sidewalks, and other maintenance-related issues.

Expenditures by Category
For budget presentation purposes, certain expenditure summaries throughout the FY 2026–27 budget book continue to be presented in aggregate under Public Works to maintain consistency in historical reporting and budget comparisons. These aggregate expenditures may include activities and costs associated with Streets & Compliance, Solid Waste & Fleet, Utilities, Transit, Facilities operations, and other operational support functions resulting from the Fiscal Year 2025–26 departmental reorganization. Recreation-related expenditures are presented separately.

Public Works Departments Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 103 Historical Expenditures by Category
Transfers Debt Service Capital
Personnel Operations
FY27 Expenditures by Category
Operations $76,311,794 65.52%
Personnel $30,312,580 26.02%
Debt Service $7,820,135 6.71%
Capital $2,030,437 1.74%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $23,858,643 $24,720,341 $27,435,576 $29,922,492 $30,312,580 Operations $39,096,307 $52,224,609 $66,408,655 $77,695,606 $76,311,794 Capital $991,162 $3,141,499 $4,621,168 $21,398,031 $2,030,437 Debt Service $2,580,093 $2,807,304 $3,386,175 $6,533,003 $7,820,135 Transfers -$6,970,235 -$558,317 -$2,478,506 - -
Total Expenditures $59,555,970 $82,335,436 $99,373,068 $135,549,132 $116,474,946 $60M
$82M
$99M
$136M
$$111166MM
FY2023 FY2024 FY2025 FY2026 FY2027
-$50M
0 $50M
$100M
$150M
116M
Expenditures by Category
Public Works Departments Table of Contents

Recreation, Parks & Transit
Department Description
The Parks, Recreation & Transit Department enhances the quality of life for Manteca residents by providing accessible recreational opportunities, well-maintained parks and public spaces, community programs, and public transportation services. The Department delivers a variety of recreation, senior, community engagement, and special event programs while also overseeing park maintenance, urban forestry, recreational facilities, and transit operations.

During Fiscal Year 2025–26, Parks, Recreation & Transit was established as a standalone operational department following the reorganization of the former Public Works Department to improve operational focus, service delivery, and long-term strategic planning.

Through stewardship of community assets, investment in public spaces, and ongoing community engagement, the Department continues promoting health, connectivity, mobility, and a vibrant quality of life throughout the community.

Parks, Recreation, and Transit Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 105 Organizational Structure
Director of Parks,
Recreation, and Transit
Recreation & Community
Services
Recreation Manager Administrative Assistant III
Recreation Supervisors
Recreation Coordinators
Customer Service
Representative
Parks, Special Districts & Golf Maintenance
Parks/Golf Maintenance ManagerAdministrative Assistant III Parks/Golf, Landscape,
Golf Course Supervisors
Maintenance Workers
Maintenance Techs
Trainees
Transit
Transit Manager
Administrative Analyst
Contractor/Operator
Parks, Recreation, and Transit Table of Contents

Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Recreation
Administrative Assistant III 1 1 0
Customer Service Representative 1 1 0
Director of Recreation, Parks & Transit 1 1 0
Recreation Coordinator 2 2 0
Recreation Services Manager 1 1 0
Recreation Supervisor 2 2 0
Recreation Total 8 8 0
Parks
Administrative Assistant III 1 1 0
Equipment Mechanic I 1 1 0
Equipment Mechanic II 1 1 0
Golf Course Supervisor 1 1 0
Landscape Maintenance Supervisor 1 1 0
Parks Planning & Development Manager 1 1 0
Parks/Golf Maint. Lead Worker 2 2 0
Parks/Golf Maint. Supervisor 1 1 0
Parks/Golf Maint. Manager 1 1 0
Parks/Golf Maint. Tech 4 4 0
Parks/Golf Maint. Worker I 19 19 0
Parks/Golf Maint. Worker III 1 1 0
Senior Landscape Tech 1 1 0
Urban Forestry Maint. Tech 2 2 0
Urban Forestry Matin. Tech Trainee 2 2 0
Parks Total 39 39 0
Transit
Administrative Analyst 1 1 0
Transit Manager 1 1 0
Transit Total 2 2 0
Parks, Recreation, and Transit Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 107 Department Functions
Recreation
Recreation Program Delivery
Plans, implements, and evaluates a wide range of recreation programs, including youth and adult sports, aquatics, enrichment classes, day camps, cultural arts, and teen programming.

School and Community Partnerships
Coordinates with Manteca Unified School District and community partners to deliver Expanded Learning Opportunities Program (ELOP) services and shared facility use.

Facility Use and Partnership Management
Oversees scheduling and use of recreation facilities and manages agreements with nonprofits, vendors, sports groups, and community organizations.

Community Events and Outreach
Plans and delivers citywide events, outreach initiatives, and community engagement activities that foster connection and participation.

Senior Services and Programming
Operates the Manteca Senior Center, providing programs, services, and resources that support health, wellness, and social engagement for older adults.

Marketing and Community Engagement
Promotes programs and services through marketing, social media, and public outreach to increase awareness and participation.

Advisory Support and Coordination
Provides administrative support to commissions and committees, including Recreation and Parks Commission, Youth Advisory Commission, and arts-related groups.

Library Services Coordination
Collaborates with the San Joaquin County Library system to support access to educational, cultural, and informational resources for the community.

Parks
Park Maintenance and Operations
Maintains over 600 acres of parkland, including neighborhood and community parks, sports fields, the Tidewater Bike Path, skate park, swimming pool, and golf course.

Facility and Infrastructure Maintenance
Performs routine and preventative maintenance, including irrigation, pest control, graffiti removal, playground inspections, and hardscape repairs.

Equipment and Fleet Maintenance
Provides in-house repair and maintenance of equipment and facilities, including welding, fabrication, and fence and gate repairs.

Urban Forestry and Beautification
Supports tree maintenance, landscaping, and beautification efforts to enhance community aesthetics and environmental quality.

Capital Project Planning and Delivery
Designs, plans, and manages park development and capital improvement projects in coordination with other City departments.

Budget and Project Coordination
Supports preparation and coordination of capital budgets related to parks and recreation infrastructure.

Parks, Recreation, and Transit Table of Contents

Transit
Transit Service Delivery
Operates Fixed Route and Dial-A-Ride services to provide accessible and reliable transportation options for the community.

Transit Technology Systems
Implements and manages Intelligent Transportation Systems, including AVL, APC, and AVA technologies to improve service efficiency and rider experience.

Ridership Development and Outreach
Conducts outreach and education programs to promote transit services, with a focus on increasing youth ridership and community awareness.

Transit Facility Operations
Manages the Transit Center, including daily operations, public access, and facility oversight.

Event Hall and Facility Rentals
Oversees rental and use of the Transit Center Event Hall for community events and City functions.

Regulatory Compliance and Reporting
Ensures compliance with federal and state transit requirements, including reporting, funding, and operational standards.

Parks, Recreation, and Transit Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 109 2025-2026 Accomplishments
Recreation & Community Services
Community Events and Engagement
Expanded attendance and participation in signature events, including Music on Maple, Park-a-Palooza, Trunk or Treat, and Christmas at the Center, strengthening community connection.

Program Innovation and Expansion
Introduced new events such as Spooky Skate and Rooted in Community, reflecting emerging community interests and broadening programming offerings.

Strategic Partnerships
Strengthened partnerships with organizations including United Way, Downtown Manteca Improvement District, The Promenade Shops at Orchard Valley, Manteca Chamber of Commerce, and Manteca Unified School District to support collaborative events and youth enrichment.

Recreation Programming Growth
Expanded leisure classes and youth sports opportunities, increasing participation and access to recreation programs citywide.

Community Enhancements and Placemaking
Advanced initiatives such as the Community Garden, downtown murals, and expanded Senior Center programming to enhance quality of life and community engagement.

Parks
Community Garden Development
Completed the City’s first Community Garden, creating a new space for community interaction and sustainability.

Golf Course Improvements
Completed Phase One of the Golf Course cart path project and replaced fencing along Crom Street.

Park Facility Enhancements
Completed Evans Estates shade canopy installation and Morenzone Ballfield lighting upgrades to improve park usability and safety.

Capital Project Milestones
Held the groundbreaking for the Woodward Park Splash Pad, advancing new recreational amenities.

Strategic Planning
Completed the Parks and Recreation Master Plan Update to guide future park development and investment.

Transit
Ridership Growth
Increased total ridership by 9,306 trips, representing an 11% increase over FY24.

Youth Ridership Expansion
Achieved 24,597 youth trips, a 17% increase from the prior year, reflecting successful outreach and accessibility efforts.

Transit Planning and Implementation
Completed the 5-Year Short Range Transit Plan and initiated implementation strategies.

Service Reliability and Optimization
Maintained reliable Fixed Route and Dial-A-Ride services while evaluating service expansion opportunities.

Service Enhancements
Temporarily expanded Routes 2 and 4 and modified Route 1 to improve on-time performance (OTP).

Parks, Recreation, and Transit Table of Contents

2026-2027 New Goals and Priorities
Department Integration, Branding & Performance
Department Integration and Alignment
Unify Parks, Recreation, and Transit into a single, cohesive department with aligned services, operations, and strategic priorities.

Operational Transition and Change Management
Implement a structured transition plan to support staff alignment, operational consistency, and service continuity.

Department Launch and Communications Strategy
Develop and execute a comprehensive marketing and communication plan to introduce the unified department to the community.

Brand Identity and Visual Refresh
Establish a cohesive brand identity, including updated visuals, messaging, and public-facing materials.

Performance Alignment and Service Integration
Align performance measures, service delivery standards, and reporting across all divisions to enhance efficiency and accountability.

Recreation
Park Fee and Capital Strategy Implementation
Finalize, adopt, and implement the Nexus Study for Park Acquisition and Improvement Fees and Park In-Lieu Fees to support long-term capital planning.

Recreation Facilities and Capital Improvements
Advance park and facility improvements, including community murals, crosswalk art, and utility box art programs.

Grant Funding Development
Pursue and secure grant funding to expand recreation facilities, programs, and community services.

Program and Event Expansion
Enhance and expand recreation programs and citywide events to increase participation and community engagement.

Community Partnerships Expansion
Strengthen and grow partnerships with community organizations to support programming and shared initiatives.

External Event Partnership Process
Develop and implement a standardized process for managing external event partnerships.

Customer Service Enhancements
Complete renovation of the Recreation front desk and customer service area to improve accessibility and user experience.

Parks
Park Safety and Maintenance Enhancements
Improve safety, maintenance, and playability of parks and sports facilities through targeted upgrades and operational improvements.

Landscape Maintenance District (LMD) and Community Facilities District (CFD) Improvements
Implement enhancements including decorative mulch beautification, irrigation controller upgrades, playground fiber installation, and pour-in-place surface sealing projects.

Park Infrastructure and Lighting Upgrades
Upgrade park security lighting and transition to LED systems to improve safety and energy efficiency.

Parks, Recreation, and Transit Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 111 Urban Forestry and Asset Management
Conduct tree inventory and expand maintenance programs within LMD and CFD areas.

New Park and Landscape Acceptance
Support the acceptance and integration of new parks and landscaped areas into the City’s maintenance system.

Capital Project Delivery
Complete key projects including Tidewater resurfacing (Louise to Lathrop), Woodward restroom relocation, and additional golf course improvements.

Project Design and Development
Advance design efforts for basketball court resurfacing, Morenzone restroom replacement, and Northgate baseball and softball facility upgrades.

Aquatics and Facility Operations
Implement Lincoln Pool facility improvements and support operations of the Woodward Park Splash Pad.

Development Coordination
Continue to support new development through plan review and construction inspection services.

Golf Course Improvements
Advance ongoing golf course facility improvements, including cart path upgrades and driving range realignment.

Transit
Transit Infrastructure Planning
Coordinate expansion of the Transit Center parking lot and pursue acquisition of property for a dedicated transit bus yard.

Service Optimization and Redesign
Implement a Fixed Route bus network redesign to improve efficiency, reliability, and coverage.

Community Outreach and Mobility Awareness
Expand outreach efforts to promote transit services and increase awareness of available mobility options.

Key Performance Indicators
Recreation
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Program Participants 5,732 6,305 6,935
Indicates community participation in recreation
programs and services
Picnic Shelter Rentals 312 343 377
Reflects utilization of park facilities for gatherings
and events
Senior Center Rentals 80 88 96
Represents use of senior facilities for programs,
events, and community activities
Parks
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Playground Inspections
Completed
648 648 648
Reflects ongoing efforts to ensure safe and wellmaintained play environments Playground Safety Surfacing
Installed
360 1,750 1,000
Demonstrates investment in park safety and
compliance with safety standards
Community Outreach Requests
Completed
441 304 250
Indicates responsiveness to resident service
requests and community needs
Trees Pruned 746 632 700
Reflects maintenance of urban forestry to support
safety and aesthetics
Parks, Recreation, and Transit Table of Contents

Tree Removals (Damaged/
Dead)
0 75 0
Represents efforts to address hazardous or
unhealthy trees
New Trees Planted 0 25 50
Demonstrates investment in environmental
sustainability and canopy growth
Community Events Supported ~36 ~36 ~36
Highlights support for community events that
enhance quality of life and public engagement
Special Districts
(LMD/CFD)
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Acres of Landscape Maintained 195 209 225
Represents the scale of landscaped special district
areas maintained for the community
Irrigation Systems Maintained 124 130 135
Reflects upkeep of irrigation infrastructure to ensure
efficient water use
Playground Inspections 432 504 576
Indicates ongoing efforts to maintain safe and
compliant play environments
Community Outreach Requests
Completed
185 187 187
Tracks responsiveness to service requests within
maintenance districts
Golf
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Rounds of Golf Played 74,509 75,500 75,500
Indicates community use and demand for golf course
amenities
Tournaments Hosted 77 79 79
Reflects event activity and community engagement
at the facility
Sand Traps Maintained 9,050 9,050 9,050
Demonstrates ongoing course maintenance and
playability standards
Rough Mowed (Acres) 6,105 6,105 6,105
Represents routine maintenance to ensure course
quality and appearance
Transit
KPI
FY25
Actual
FY26
Estimated
FY27
Target
Narrative
Fixed Route Ridership 78,236 81,365 85,000
Indicates demand and usage of fixed route transit
services
Dial-A-Ride Ridership 9,853 10,247 10,500
Reflects utilization of demand-response transit
services
Transit Facility Rentals 99 120 140
Represents community use of transit facilities for
events and activities
Parks, Recreation, and Transit Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 113 Solid Waste & Fleet
Department Description
The Solid Waste & Fleet Department provides essential services that support public health, environmental sustainability, and efficient City operations. The Department is responsible for solid waste collection, recycling and diversion programs, community cleanup initiatives, fleet maintenance, and vehicle and equipment management.

Through a commitment to high-quality service, regulatory compliance, and operational efficiency, the Department supports Manteca’s growing community while promoting responsible resource management and environmental stewardship.

For budget presentation purposes, Solid Waste & Fleet expenditure activity continues to be presented in aggregate under the Public Works expenditure summaries to maintain consistency in historical reporting and budget comparisons following the Fiscal Year 2025–26 departmental reorganization.

Solid Waste & Fleet Table of Contents

Organizational Structure
Deputy Director of
Solid Waste & Fleet
Management Analyst
Solid Waste Division
Solid Waste
Supervisor/Managers
Operators
Fleet Division
Fleet Maintenance
Manager
Technicians / Inventory
Admin Assistant III
Solid Waste & Fleet Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 115 Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Fleet
Administrative Assistant III 1 1 0
Fleet Maintenance Manager 1 1 0
Parts Inventory Specialist 1 1 0
Vehicle Equipment Tech Lead 2 2 0
Vehicle Equipment Technician I 1 1 0
Vehicle Equipment Technician II 3 3 0
Fleet Total 9 9 0
Solid Waste
Administrative Assistant III 1 1 0
Customer Service Representative 3 3 0
Deputy Director Solid Waste and Fleet Services 1 1 0
Solid Waste Compliance Specialist 1 1 0
Solid Waste Equip Operator I 6 6 0
Solid Waste Equip Operator II 3 3 0
Solid Waste Equip Operator III 27 27 0
Solid Waste Manager 1 1 0
Solid Waste Supervisor 1 1 0
Solid Waste Utility Worker 1 1 0
Solid Waste Worker Lead 3 3 0
Solid Waste Total 48 48 0
Department Functions
Solid Waste Collection and Disposal
Provides reliable residential and commercial solid waste collection services, ensuring safe and efficient removal of waste throughout the community.

Recycling and Waste Diversion Programs
Implements programs to reduce landfill use, including recycling services, school outreach presentations, and public education initiatives such as the annual Recycling Calendar.

Community Cleanup and Environmental Services
Coordinates community cleanup and shredding events, and operates onsite recycling programs to support residents and promote environmental responsibility.

Fleet Maintenance and Asset Management
Maintains and services the City’s fleet of vehicles and equipment to ensure reliability, safety, and cost-effective operations across all departments.

Customer Service and Community Engagement
Provides responsive customer service and engages with the community through education and outreach programs that support waste reduction and sustainability goals.

Solid Waste & Fleet Table of Contents

2025-2026 Accomplishments
Expanded Recycling and Waste Diversion Programs
Enhanced recycling services and expanded diversion efforts, including implementation of programs to support organics and food waste recycling in alignment with State requirements.

Strengthened Community Engagement and Public Education
Implements Increased outreach through school presentations, social media, and the annual Recycling Art Contest, promoting environmental awareness and community participation.

Implemented Technology to Improve Service Efficiency
Launched Routeware routing software to optimize solid waste collection operations, improving route efficiency, service delivery, and operational performance.

Enhanced Safety Programs and Operational Practices
Implemented a comprehensive Solid Waste Safety Program to improve employee safety, reduce risk, and strengthen operational standards.

Standardized Residential Collection Equipment
Completed the standardization of residential carts citywide, improving service consistency, efficiency, and customer experience.
2026-2027 New Goals and Priorities
Strengthen Long-Term Waste Management Infrastructure
Finalize a long-term agreement with San Joaquin County for the Lovelace Transfer Station and collaborate on planning efforts for its future relocation to ensure continued service reliability and capacity.

Advance Financial Sustainability and Rate Planning
Initiate a comprehensive solid waste rate study to support updated rates effective January 1, 2028, ensuring cost recovery and long-term program sustainability.

Enhance Technology Utilization and Customer Engagement
Expand education and outreach efforts for Routeware and the City’s waste management app to improve customer experience, service awareness, and operational efficiency.

Improve Operational Capacity and Staff Facilities
Secure and install portable facilities to accommodate staffing growth and address current space limitations at the Solid Waste facility.

Support Alternative Fuel and Fleet Infrastructure Planning Secure and install portable facilities to accommodate staffing growth and address current space limitations at the Solid Waste facility.

Maintain Reliable Disposal and Recycling Services
Procure and maintain long-term contracts for municipal solid waste, recycling, and organics processing, including food waste programs, to ensure regulatory compliance and service continuity.

Solid Waste & Fleet Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 117 Key Performance Indicators
Solid Waste
KPI
FY25
Actual
FY26
Projected
FY27
Goal Narrative
MSW Tons Collected 54,332 57,850 60,500
Indicates overall waste collection demand and
service volume
Recycling Tons Diverted 7,826 8,000 8,500
Demonstrates effectiveness of recycling programs
in reducing landfill use
Compost Tons Diverted 10,644 11,000 11,200
Tracks organic waste diversion and compliance
with State requirements
Residential Service Level
(Homes/Day)
5,620 5,800 5,980
Represents daily service capacity and operational
efficiency for residential routes
Commercial Accounts
Served
550 555 560
Reflects service coverage and support for local
businesses
Community Cleanup
Tonnage (Tons)
68 89 110
Highlights participation in cleanup events and
community waste diversion efforts
Used Oil Recycled (Gallons) 7,897 7,250 7,500
Captures participation in hazardous waste
recycling programs
Mattresses Recycled 1,086 1,416 1,600
Demonstrates diversion of bulky waste from
landfills
Tires Recycled 594 600 610
Tracks proper disposal and recycling of regulated
waste materials
Community
Inquiries/Outreach
116 170 200
Reflects customer engagement and public
interaction with solid waste services
Fleet
KPI
FY25
Actual
FY26
Projected
FY27
Goal Narrative
Total Labor Hours 6,396 4,596 6,500
Indicates maintenance capacity and workload
supporting City fleet operations
Preventative Maintenance
Work Orders Completed
282 341 380
Demonstrates proactive maintenance efforts to
extend vehicle life and reduce breakdowns
Vehicles Receiving
Preventative Maintenance
201 235 250
Reflects fleet coverage and reliability through
scheduled servicing
Engine Oil Used (in gallons) 865 1,038 1,165
Tracks fleet utilization and overall maintenance
demand
Solid Waste & Fleet Table of Contents

Streets & Compliance
Department Description
The Streets & Compliance Department is responsible for maintaining and improving the City’s roadway infrastructure while ensuring compliance with federal, state, and local requirements. The Department oversees street maintenance, construction, and repair activities, as well as critical compliance programs that support accessibility, safety, and continued eligibility for state and federal funding.

A key function of the Department is oversight of the City’s Americans with Disabilities Act (ADA) Transition Plan, ensuring that streets, sidewalks, and public facilities are accessible and meet regulatory standards. The Department also manages reporting and coordination with agencies such as Caltrans and the Department of Transportation to maintain compliance and preserve vital funding sources.

Through a focus on infrastructure reliability, regulatory compliance, and efficient service delivery, the Streets & Compliance Department supports safe mobility, enhances quality of life, and enables sustainable community growth.

For budget presentation purposes, Streets & Compliance expenditure activity continues to be presented in aggregate under the Public Works expenditure summaries to maintain consistency in historical reporting and budget comparisons following the Fiscal Year 2025–26 departmental reorganization.

Streets & Compliance Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 119 Organizational Structure
Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Streets
Administrative Assistant III 1 1 0
Assistant Director of Streets & Compliance 1 1 0
Street Maintenance Equip Op I/II/III 11 11 0
Street Maintenance Manager 1 1 0
Street Maintenance Worker Lead 2 2 0
Traffic Sign & Marking Specialist 1 1 0
Streets Total 17 17 0
Assistant Director of
Streets & Compliance
Streets Operations
Streets Manager
Traffic & Signs
Specialist
Streets Lead
Streets Supervisor
Street Maintenance
Equipment Operators
Compliance & Programs
ADA/ Program
Coordination,
Reporting/Grants
Admin Assistant III
Streets & Compliance Table of Contents

Department Functions
Streets Operations and Maintenance
The Department maintains and repairs City streets, including pavement, curbs, gutters, sidewalks, and right-of-way infrastructure to ensure safe and reliable travel. Staff support the planning, coordination, and delivery of street-related capital improvement projects such as pavement overlays, striping, and traffic control enhancements. The Department also installs and maintains street signage and traffic control devices to promote safe, efficient, and well-regulated roadway operations.

Compliance and Regulatory Programs
The Department oversees implementation of the City’s ADA Transition Plan, ensuring accessibility improvements across streets, sidewalks, and public facilities. It tracks, monitors, and reports compliance with Caltrans, Department of Transportation, and other state and federal requirements to preserve critical funding. Staff also prepare required documentation and reporting associated with grant-funded infrastructure programs.

Project Management and Coordination
The Department collaborates closely with Engineering and other City departments on the planning, design, and construction of street and right-of-way improvements. It manages contracts, consultants, and construction activities to ensure projects are delivered efficiently, on schedule, and in compliance with City standards.

Operations, Safety, and Customer Service
The Department responds to maintenance requests and community concerns related to streets and right-of-way conditions. It develops and maintains safety programs and training standards for staff and field operations. The Department also engages with residents and businesses through outreach and communication efforts to support transparency and responsive service delivery.
2025-2026 Accomplishments
Completed Major Roadway and Safety Improvements
Delivered citywide street improvements including paving, crack sealing, and high-visibility thermoplastic striping to enhance roadway safety and extend pavement life.

Advanced Key Corridor Improvements
Completed roadway upgrades along critical corridors, including westbound Mission Ridge, Industrial Avenue and Van Ryn Avenue, Spreckels Avenue, Williamson Road, and Industrial Avenue (Main Street to Mellon Avenue), improving traffic flow, safety, and overall infrastructure condition. 2026-2027 New Goals and Priorities
Enhance Roadway Safety and Visibility
Install lighting infill along W. Yosemite in low-visibility areas and complete the Civic Center lighting enhancement project to improve safety for drivers and pedestrians.

Advance Pedestrian Safety and Accessibility Improvements Implement citywide striping enhancements and complete the sidewalk infill project along the 200–400 block of N.

Maple to improve pedestrian connectivity and safety.

Maintain and Preserve Street Infrastructure
Repair transverse and longitudinal cracks citywide to extend pavement life and maintain roadway conditions.

Expand Traffic Safety and Monitoring Measures
Install additional traffic cameras at key intersections, including Main & Moffat, Main & Wetmore, and Spreckels & Yosemite, and implement speed lump installations citywide to address traffic calming needs.

Deliver Capital and Operational Improvements
Complete the Streets Yard expansion and advance the soundwall replacement project along Union Road to support operations and improve community quality of life.

Streets & Compliance Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 121 Key Performance Indicators
KPI
FY25
Actuals
FY26
Estimated
FY27
Target Narrative
Sidewalk Repairs Completed (in yards) 150 175 200
Measures sidewalk repairs to improve
safety, accessibility, and reduce trip
hazards
Pavement Materials Replaced (in tons) 3,300 3,800 4,500 Tracks materials used for street
maintenance to preserve roadway
conditions and extend pavement life
Avg. Response Time - Pothole Repairs
(Hours)
~12-24 ~12-24 ~12-24
Measures response time to repair
postholes and maintain safe road
conditions
Avg. Response Time - Streetlight Repairs
(Business Days)
~10-15 ~10-15 ~10-15
Tracks response time to fix streetlight
outages and improve visibility and safety
Avg. Response Time - Sidewalk
Repairs/Trips & Falls (Business Days)
1 1 1 Measures time to address sidewalk issues
and maintain safe pedestrian access
Avg. Response Time - Street Repairs
(Business Days)
5 5 5
Tracks response time for general street
repairs to maintain roadway conditions
Avg. Response Time - Traffic Signal
Repairs (Business Days)
1 1 1 Measures response time to restore traffic
signals and ensure safe traffic flow
Avg. Response Time - Street Sign
Repairs (Business Days)
10 10 10
Tracks response time to repair or replace
signage to support traffic safety and
wayfinding
Streets & Compliance Table of Contents

Utilities
Department Description
The Utilities Department provides essential water and wastewater services that protect public health, support economic development, and ensure environmental sustainability. The Department is responsible for the operation, maintenance, and regulatory compliance of the City’s water distribution and wastewater collection and treatment systems.

Through a focus on reliability, efficiency, and innovation, the Utilities Department delivers safe drinking water, effective wastewater treatment, and responsible resource management. The Department is committed to maintaining critical infrastructure, meeting all regulatory requirements, and providing high-quality service to residents and businesses.

By leveraging technology, data, and long-term planning, the Utilities Department supports sustainable growth and ensures the continued delivery of vital services to the Manteca community.

For budget presentation purposes, Utilities expenditure activity continues to be presented in aggregate under the Public Works expenditure summaries to maintain consistency in historical reporting and budget comparisons following the Fiscal Year 2025–26 departmental reorganization.

Utilities Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 123 Organizational Structure
Director of Utilities
Wastewater
Wastewater Treatment
Operations
Wastewater Collections &
Maintenance
Laboratory & Compliance
Resource Recovery
& Sustainability
Water
Water Treatment
Water Distribution &
Maintenance
Water Metering & Services
Regulatory Compliance
Administrative Staff
Utilities Table of Contents

Department Position Listing
Department
Approved Proposed Increase
FY 2025-26 FTE's FY 2026-27 FTE's (Decrease)
Utilities - Sewer
Administrative Assistant III 1 1 0
Director of Utilities 1 1 0
Environmental Compliance Inspect 1 1 0
Instrument Tech Electrician 2 2 0
Laboratory Supervisor 1 1 0
Laboratory Technician II 2 2 0
Laboratory Technician III 1 1 0
Laboratory Technician Lead 1 1 0
Lead Wastewater Plant Operator 1 1 0
Maintenance Planner/Scheduler 1 1 0
Senior Instrument Technician 1 1 0
Utilities Mechanic 5 5 0
Wastewater Collect System Superv. 1 1 0
Wastewater Collections Worker Lead 1 1 0
Wastewater Maint Supervisor 1 1 0
Wastewater Maintenance Worker I/II/I 8 8 0
Wastewater Operations Manager 1 1 0
Wastewater Operations Supervisor 1 1 0
Wastewater Plant Maint Tech Lead 1 1 0
Water Plant Maintenance Worker I 1 1 0
Wastewater Plant Operator III 7 7 0
Water Resources Coordinator 1 1 0
Water Resources Regulation Manager 1 1 0
Utilities - Sewer Total 42 42 0
Utilities - Water
Administrative Assistant III 1 1 0
Deputy Director Water Resources 1 1 0
Lead Water Distribution Operator 1 1 0
Meter Reader I 2 2 0
Water Distribution Operator I/II/III 8 8 0
Water Distribution Supervisor 1 1 0
Water Meter Services Supervisor 1 1 0
Water Regulation Compl. Specialist I 1 1 0
Water Regulatory Coordinator 1 1 0
Water System Maint Worker I/II/III 6 6 0
Water Treatment Operator Supervisor 1 1 0
Water Treatment Operator 2 2 0
Well Mechanic I 2 2 0
Utilities - Water Total 28 28 0
Utilities Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 125 (continued from above)
Utilities Table of Contents

Department Functions
Wastewater
Wastewater Collection and Treatment
Operates and maintains the City’s wastewater collection and treatment systems to ensure safe and effective processing of wastewater.

Regulatory Compliance and Monitoring
Ensures compliance with all environmental regulations through system monitoring, reporting, and operational controls.

Laboratory Services
Conducts water quality sampling and analysis through a State-certified laboratory to support regulatory compliance and system performance.

Resource Recovery and Sustainability
Captures and processes biogas generated during treatment to produce renewable compressed natural gas (CNG), supporting sustainable energy use.

Water
Water Supply and Treatment
Provides a reliable supply of potable water that meets all federal and state quality standards for residential, commercial, industrial, and fire protection needs.

Water Distribution System Operations
Maintains and operates the City’s water distribution system to ensure consistent pressure, uninterrupted service, and minimal water loss.

Metering and Consumption Tracking
Measures customer water usage to support accurate billing and promote responsible water use.

Utilities Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 127 2025-2026 Accomplishments
Maintained Safe and Reliable Water Service
Distributed approximately 4.93 billion gallons of drinking water while maintaining system pressure above 40 psi and achieving no positive bacteria samples, ensuring safe and consistent service to the community.

Achieved Key Regulatory Compliance Milestones
Gained compliance with the 1,2,3-TCP Maximum Contaminant Level (MCL), eliminating the need for quarterly public notices, and secured a State Water Resources Control Board permit amendment for PFAS treatment at Well 23.

Advanced Water System Technology and Infrastructure
Converted 8,500 water meters to the Beacon advanced metering system, upgraded all bacteria sampling stations, replaced arsenic treatment media at Well 29, and continued reducing non-revenue water.

Maintained Responsive Operations and System Reliability Repaired all water leaks within required regulatory timelines and maintained uninterrupted service delivery across the distribution system.

Delivered Efficient and Compliant Wastewater Operations Treated approximately 3.04 billion gallons of wastewater with 100% compliance with the National Pollutant Discharge Elimination System (NPDES) permit.

Enhanced Environmental Programs and Compliance Efforts
Expanded the Fats, Oils, and Grease (FOG) Program by adding 22 businesses and conducting 157 inspections, while initiating required stormwater construction site inspections and beginning the NPDES permit renewal process.

Strengthened Laboratory and Operational Capabilities
Renewed laboratory certification for water and wastewater analysis and completed over 17,000 laboratory analyses, supporting regulatory compliance and system performance.

Improved Infrastructure and System Performance
Upgraded the Industrial Park stormwater system, supported major wastewater treatment process improvement projects, and initiated construction of facility upgrades including the breakroom and operator control room remodel.

Expanded Community Engagement and Workforce Development Participated in community outreach events, enhanced public information resources, and expanded staff training and safety programs to support continuous improvement.

Utilities Table of Contents

2026-2027 New Goals and Priorities
Wastewater Division
Maintain Regulatory Compliance and Environmental Protection Achieve and maintain 100% compliance with the National Pollutant Discharge Elimination System (NPDES) permit and complete the permit renewal process.

Optimize Wastewater Treatment Operations
Continue optimization of newly implemented treatment processes to improve efficiency and system performance.

Expand Environmental Programs and Regulatory Compliance Enhance the Fats, Oils, and Grease (FOG) and Industrial Pretreatment Program and complete all required stormwater construction site inspections.

Advance Stormwater and Sustainability Initiatives
Incorporate stormwater trash capture requirements into the City’s Stormwater Master Plan and complete Low Carbon Fuel Standard registration.

Strengthen Infrastructure and Facility Improvements
Complete construction of the breakroom and operator control room remodel and continue supporting major wastewater capital projects.

Enhance Safety and Workforce Development
Implement a formal safety program and continue expanding training opportunities to support a safe and skilled workforce.

Increase Community Outreach and Engagement
Expand outreach efforts to educate the community on wastewater services, environmental compliance, and resource stewardship.

Water Division
Maintain Regulatory Compliance and Water Quality Standards Ensure continued compliance with all state and federal drinking water regulations and adopt Public Health Goals to support long-term water quality and public safety.

Advance Per- and Polyfluoroalkyl Substances (PFAS) Monitoring and Treatment Planning
Complete initial PFAS monitoring across all groundwater wells and process permit amendments for Wells 12 and 19 to support future treatment implementation.

Enhance System Reliability and Infrastructure
Maintain system pressure above 40 psi, replace outdated Variable Frequency Drives (VFDs) and Programmable Logic Controllers (PLCs), and implement a valve insertion program to reduce service interruptions.

Improve Water System Efficiency and Leak Detection
Expand the water leak detection program and continue efforts to reduce water loss and improve system performance.

Modernize Metering and Customer Service Technology
Upgrade an additional 4,000 water meters to the Beacon system to improve billing accuracy and customer data access.

Promote Safety, Public Education, and Community Engagement Implement a formal safety program, expand staff training, and enhance public outreach through education initiatives and regular communication, including social media updates.

Evaluate Public Amenities and Service Enhancements
Identify and assess locations for public water bottle filling stations to support community access and sustainability.

Utilities Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 129 Key Performance Indicators
Wastewater
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Regulatory Compliance
Violations
0 0 0 Indicates compliance with environmental regulations Volume of Wastewater
Treated (billions of gallons)
3 3 3 Represents wastewater treatment demand
Utility Lines Cleaned (in miles) 54 61 61 Reflects system maintenance and reliability Number of Laboratory
Analysis Completed
16,584 17,177 18,000 Demonstrates regulatory monitoring and testing Work Orders Completed 2,089 2,131 2,250 Tracks maintenance activity and service response Water
KPI
FY25
Actual
FY26
Estimated
FY27
Target Narrative
Regulatory Compliance
Violations
1 1 0 Indicates compliance with water quality standards Volume of Drinking Water
Distributed (billions of gallons)
5 5 5 Represents water demand and delivery
Water Meters Converted to
Advanced Metering
Infrastructure
4,702 3,798 5,000 Reflects progress in metering modernization Water Samples Collected 16,584 10,373 11,000 Demonstrates water quality monitoring Water Line Leaks Repairs 128 131 150 Tracks response to leaks and water loss reduction Utilities Table of Contents

Recreation
Department Description
The Parks, Recreation & Transit Department was established during Fiscal Year 2025–26 following the reorganization of the former Public Works Department. Department information including the organizational structure, functions, goals, and operational overview can be found within the Parks, Recreation & Transit department section of the budget book.

This section is intended to separately present Recreation-related expenditure activity for budget presentation and reporting purposes.

Expenditures by Category
The following tables and graphs present Recreation-related expenditure activity separately to provide additional transparency into recreation operations, programs, community events, facility usage, and related service costs.

Recreation activities are administered through the Parks, Recreation & Transit Department; however, Recreation expenditures are displayed independently for budget presentation and reporting purposes.

Historical Expenditures by Category
Capital Operations Personnel
FY27 Expenditures by Category
Personnel $1,851,386 63.22%
Operations $1,077,327 36.78%
$3M
$3M $2M
$3M $3M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M

2.93M
Recreation Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 131 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $1,814,467 $1,483,703 $1,212,462 $1,598,391 $1,851,386 Operations $1,189,055 $930,762 $933,979 $1,159,732 $1,077,327 Capital $317,901 $145,877 $326,801 $178,182 -
Total Expenditures $3,321,423 $2,560,342 $2,473,242 $2,936,305 $2,928,713 Expenditures by Category
Recreation Table of Contents

Fund Summaries
The following sections highlight revenue and expenditure trends for major funds, along with context to help explain the changes.

Fund Summaries Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 133 Citywide Budgetary Fund Structure & Fund
Summary
The City of Manteca’s budget is organized into multiple funds, each serving a specific purpose to ensure transparent and effective management of public resources. These funds are grouped into three main categories:

1. General Fund:

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

2. Special Revenue and Capital Funds:

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

3. Enterprise and Internal Service Funds:

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

Each fund is budgeted separately, allowing for clear tracking of revenues, expenditures, and financial position. This structure supports sound financial management, accountability, and compliance with regulatory requirements. In the ACFR (Annual Comprehensive Financial Report), some funds are "rolled up" or combined for financial reporting purposes, following generally accepted accounting principles (GAAP). This consolidation groups similar funds—such as special revenue funds with similar purposes—into broader categories to simplify presentation. As a result, the ACFR may show fewer funds than the budget book, which typically lists each fund separately for planning and operational detail. This difference reflects the ACFR’s focus on external financial reporting versus the budget’s focus on internal management and transparency.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $100M
$200M
$300M
$400M
$500M
Citywide Budgetary Fund Structure & Fund Summary 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.

Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $396,155,349 $436,033,937 $518,698,302 $596,665,728 $461,047,395 Revenues
Tax & Franchise Revenues $67,736,267 $79,871,453 $97,050,397 $95,318,684 $99,271,829 Licenses & Permits $5,904,470 $8,490,575 $10,405,561 $7,981,000 $10,618,600 Intergovernmental $19,796,820 $28,622,606 $36,169,588 $38,309,922 $41,541,583 Charges for Services $102,478,776 $124,693,848 $146,548,881 $140,039,585 $155,857,785 Fines & Forefeitures $442,333 $422,303 $618,014 $1,875,800 $1,886,000 Investment Earnings $6,809,215 $14,304,898 $22,771,919 $4,724,000 $5,876,500 Other Revenues $13,717,962 $19,966,067 $17,618,216 $25,264,068 $27,573,784 Transfers $5,290,928 $2,272,330 $1,452,328 $10,249,519 $4,038,230 Total Revenues $222,176,772 $278,644,082 $332,634,905 $323,762,578 $346,664,311 Expenditures
Benefits $29,382,984 $29,633,925 $31,550,228 $35,454,639 $39,165,210 Professional Services $11,118,536 $18,186,180 $27,006,513 $48,071,703 $26,107,595 Supplies $11,644,795 $16,077,612 $17,088,892 $30,659,369 $28,782,225 Transfers Out $1,635,256 $4,005,466 $1,838,408 $10,408,619 $4,038,230 Other Financing Uses $1,062,004 $214,659 $310,320 - -
Capital Improvement $21,491,574 $29,973,498 $41,179,179 $148,537,559 $106,102,307 Utilities $6,091,068 $6,925,758 $8,157,321 $7,991,453 $8,472,126 Dues & Subscriptions $205,186 $240,852 $323,455 $498,802 $509,280 Repairs & Maintenance $3,235,927 $4,335,443 $6,091,810 $13,247,000 $6,511,568 Claims & Insurance $8,772,411 $14,511,090 $13,957,206 $14,247,912 $17,917,781 Administrative Expenses $20,484,354 $18,502,884 $21,364,127 $26,492,888 $39,441,135 Recreational Programs $286,054 $297,570 $332,779 $489,850 $396,950 Other Adjustments -$11,610,764 -$16,294,390 -$19,573,674 - - Salaries $53,507,889 $56,773,454 $60,914,225 $65,848,482 $67,783,051 Legal Services $385,372 $443,971 $410,316 $658,000 $661,000 Economic Development Programs $144,798 $196,531 $289,892 $590,278 $111,778 Maintenance Agreements & Licenses $2,375,228 $2,577,134 $3,267,157 $4,634,654 $5,580,250 Operating Fees $5,857,475 $6,010,747 $6,552,300 $8,854,432 $8,918,191 Service Programs $479,150 $406,231 $394,848 $1,384,596 $450,013 PFIP Credit Reimbursement - $1,703,240 -$1,703,240 $1,000,000 $9,250,000 Depreciation $11,186,378 $11,667,492 $12,067,154 - -
Capital Outlay $7,101,753 $6,114,115 $10,486,836 $30,098,008 $6,378,619 Debt Service $5,082,659 $5,287,712 $5,838,955 $13,345,713 $14,608,464 Total Expenditures $189,920,087 $217,791,173 $248,145,009 $462,513,957 $391,185,773 Total Revenues Less Expenditures $32,256,684 $60,852,909 $84,489,896 -$138,751,379 -$44,521,462 Ending Fund Balance $428,412,033 $496,886,846 $603,188,198 $457,914,349 $416,525,933 Citywide Budgetary Fund Structure & Fund Summary Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 135 Historical Revenue by Type
Fines & Forefeitures Transfers Licenses & Permits
Investment Earnings Other Revenues Intergovernmental
Tax & Franchise Revenues Charges for Services
FY27 Revenues by Type
Charges for Services $155,857,785 44.96%
Tax & Franchise Revenues $99,271,829 28.64%
Intergovernmental $41,541,583 11.98%
Other Revenues $27,573,784 7.95%
Licenses & Permits $10,618,600 3.06%
Investment Earnings $5,876,500 1.70%
Transfers $4,038,230 1.16%
Fines & Forefeitures $1,886,000 0.54%
$222M
$$227799MM
$$333333MM $$332244MM
$$334477MM
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100M
$200M
$300M
$400M
347M
Citywide Budgetary Fund Structure & Fund Summary Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Tax & Franchise Revenues $67,736,267 $79,871,453 $97,050,397 $95,318,684 $99,271,829 Licenses & Permits $5,904,470 $8,490,575 $10,405,561 $7,981,000 $10,618,600 Intergovernmental $19,796,820 $28,622,606 $36,169,588 $38,309,922 $41,541,583 Charges for Services $102,478,776 $124,693,848 $146,548,881 $140,039,585 $155,857,785 Fines & Forefeitures $442,333 $422,303 $618,014 $1,875,800 $1,886,000 Investment Earnings $6,809,215 $14,304,898 $22,771,919 $4,724,000 $5,876,500 Other Revenues $13,717,962 $19,966,067 $17,618,216 $25,264,068 $27,573,784 Transfers $5,290,928 $2,272,330 $1,452,328 $10,249,519 $4,038,230 Total Revenues $222,176,772 $278,644,082 $332,634,905 $323,762,578 $346,664,311 Historical Expenditures by Category
Transfers Capital Debt Service
Capital Personnel Operations
FY27 Expenditures by Category
Operations $152,815,095 39.06%
Capital $112,775,723 28.83%
Personnel $106,948,261 27.34%
Debt Service $14,608,464 3.73%
Transfers $4,038,230 1.03%
Revenues by Type
$$119900MM
$$221188MM
$$224488MM
$463M
$$339911MM
FY2023 FY2024 FY2025 FY2026 FY2027
-$200M
0 $200M
$400M
$600M
391M
Citywide Budgetary Fund Structure & Fund Summary Table of Contents Fiscal Year 2026-27 Budget Book | City of Manteca Page 137 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $82,890,872 $86,407,379 $92,464,453 $101,303,121 $106,948,261 Operations $82,194,663 $101,706,952 $114,651,394 $140,818,438 $152,815,095 Capital $28,880,054 $36,678,054 $52,925,473 $196,488,066 $112,775,723 Debt Service $5,082,659 $5,287,712 $5,838,955 $13,345,713 $14,608,464 Transfers -$9,128,162 -$12,288,923 -$17,735,266 $10,408,619 $4,038,230 Capital - - - $150,000 -
Total Expenditures $189,920,087 $217,791,173 $248,145,009 $462,513,957 $391,185,773 Citywide Budget Commentary
The FY 2026–27 Proposed Budget reflects the City of Manteca’s continued investment in infrastructure, public safety, utility systems, and long-term community growth. The budget includes significant capital improvement activity across multiple funds, resulting in a citywide expenditure plan that exceeds current-year operating revenues. This planned use of fund balance and other available financing sources is primarily driven by one-time capital projects and infrastructure investments rather than ongoing operational deficits.

Total FY 2026–27 budgeted revenues are approximately $341.6 million, while total expenditures are budgeted at approximately $399.4 million, resulting in a budgeted difference of approximately $57.8 million. A substantial portion of this difference is related to the timing of capital project appropriations, bond financing, unearned revenues, and other available funding sources associated with multi-year infrastructure and facility projects rather than ongoing operating deficits or unrestricted reserve drawdowns. Major factors contributing to this presentation include approximately $25 million in previously issued Sewer Revenue Bond proceeds, approximately $19 million in unearned revenue associated with the Navigation Center project, and approximately $27 million in anticipated financing proceeds related to the proposed Police Headquarters project. Much of the expenditure budget is related to capital improvement projects, including major utility, transportation, public safety, facility, and infrastructure investments included within the City’s Five-Year Capital Improvement Program.

The budget is considered capital heavy due to the timing of several large-scale infrastructure projects and associated appropriations. In several cases, financing sources have either already been received in prior fiscal years or are expected to be recognized as project expenditures occur over multiple fiscal years. As a result, certain funds may reflect planned deficit spending in the current fiscal year despite having adequate resources available to support the approved projects.

The budget also reflects continued inflationary pressures, increasing personnel and benefit costs, rising construction and maintenance expenses, and growing service demands associated with Manteca’s expanding population and development activity. Despite these pressures, the City continues to prioritize conservative revenue forecasting, reserve preservation, and strategic financial planning while investing in critical infrastructure and community priorities.

Overall, the FY 2026–27 budget positions the City to continue addressing long-term operational and infrastructure needs while maintaining financial stability and supporting future economic growth and community investment.

Expenditures by Category
Citywide Budgetary Fund Structure & Fund Summary Table of Contents

Fund 100 - General Fund
The General Fund captures all the general discretionary revenues of the City not specifically levied or collected for other City funds and related expenditures. The general fund accounts for all financial resources which are not accounted for in another fund. Major revenue sources are property taxes, sales taxes, franchise fees, motor vehicle inlieu fees, and various charges for services provided. Services funded include police, fire, engineering, library, parks maintenance, and administration.

Revenues vs Expenditures Trend
The General Fund revenues and expenditures trend reflects the City of Manteca’s continued growth, expanding service demands, and evolving economic environment. Over the five-year period presented, revenues have consistently outpaced expenditures, demonstrating the City’s commitment to maintaining structural balance while continuing to invest in core municipal services and infrastructure.

General Fund revenues have increased steadily from approximately $70 million in FY 2022–23 actuals to a projected $87 million in FY 2026–27. This growth has been supported primarily by ongoing residential and commercial development, increased property tax valuations, sales tax growth associated with regional retail activity, and continued economic expansion throughout the community. While revenue growth remains positive, the FY 2026–27 budget was developed conservatively in recognition of broader economic uncertainties, including inflationary pressures, higher interest rates, slowing consumer spending trends, and continued volatility in statewide and regional sales tax performance.

Manteca continues to experience long-term growth due to its strategic location within the Central Valley, strong housing demand, and expanding commercial corridors. However, the City also faces increasing operational and infrastructure demands associated with that growth. Expenditures have risen from approximately $67 million in FY 2022–23 actuals to a projected $85 million in FY 2026–27, reflecting increased personnel costs, public safety service demands, inflationary impacts on goods and services, facility and fleet maintenance needs, and investments in technology and operational resiliency.

Personnel expenditures continue to represent the largest component of the General Fund budget, particularly within Police and Fire operations. The City is also experiencing cost increases related to retirement obligations, healthcare, contractual services, utilities, and maintenance. Despite these pressures, the FY 2026–27 budget reflects efforts to maintain fiscal sustainability through conservative forecasting, careful expenditure management, deferred personnel expansions, and strategic use of one-time funding sources for capital and operational investments.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $25M
$50M
$75M
$100M
Fund 100 - General Fund Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 139 The trend also demonstrates the City’s focus on preserving financial flexibility and maintaining reserve levels while continuing to address infrastructure needs, public safety priorities, and service expectations within a growing community.

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

Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Finance Rec.

05.18.26 Beginning Fund Balance $36,445,710 $39,910,248 $40,233,507 $43,820,029 $35,287,423 Revenues
Tax & Franchise Revenues $56,075,734 $58,093,653 $61,684,699 $64,160,000 $66,298,000 Licenses & Permits $1,049,436 $1,319,651 $1,902,177 $1,981,000 $2,618,600 Intergovernmental $605,140 $390,436 $533,652 $645,000 $635,000 Charges for Services $9,083,695 $9,093,419 $10,035,708 $9,842,695 $12,876,223 Fines & Forefeitures $442,333 $422,303 $618,014 $1,875,800 $1,886,000 Investment Earnings $1,022,275 $1,313,488 $2,152,352 $1,600,000 $1,800,000 Other Revenues $1,283,514 $3,162,792 $874,928 $992,955 $902,900 Transfers $53,386 - $24,640 - -
Total Revenues $69,615,512 $73,795,742 $77,826,169 $81,097,450 $87,016,723 Expenditures
Benefits $14,403,502 $15,296,774 $16,449,559 $17,997,992 $18,875,916 Professional Services $3,581,316 $5,052,311 $3,967,408 $6,711,422 $6,570,166 Supplies $1,643,161 $1,838,439 $1,990,802 $3,706,872 $3,088,857 Transfers Out $1,581,870 $2,521,766 $931,500 $2,936,286 $1,538,230 Capital Improvement $318,380 $2,204,298 $935,381 $3,994,738 $458,000 Utilities $1,334,376 $1,412,083 $1,539,407 $1,507,207 $1,554,550 Dues & Subscriptions $77,760 $99,062 $126,408 $185,265 $181,095 Repairs & Maintenance $967,329 $1,267,039 $876,138 $1,372,500 $1,287,645 Claims & Insurance $1,968,299 $5,173,017 $3,355,195 $3,483,436 $4,290,972 Administrative Expenses $10,116,516 $7,757,442 $10,807,846 $12,461,527 $14,330,797 Recreational Programs $79,740 $119,439 $127,004 $255,000 $175,000 Salaries $26,888,672 $28,801,699 $31,799,517 $32,910,427 $31,034,438 Legal Services $322,011 $262,983 $274,107 $297,000 $300,000 Economic Development Programs $144,798 $196,531 $146,340 - - Maintenance Agreements & Licenses $167,527 $434,631 $469,493 $500,200 $517,216 Operating Fees $62,812 $78,697 $68,842 $110,400 $86,100 Service Programs $30,146 $31,517 $29,977 $39,500 $30,000 Capital Outlay $2,385,178 $788,072 $467,688 $1,160,284 $522,000 Debt Service $77,586 $136,452 $114,952 - -
Total Expenditures $66,150,979 $73,472,252 $74,477,562 $89,630,056 $84,840,982 Total Revenues Less Expenditures $3,464,533 $323,490 $3,348,607 -$8,532,606 $2,175,741 Ending Fund Balance $39,910,243 $40,233,738 $43,582,114 $35,287,423 $37,463,164 Fund 100 - General Fund Table of Contents

FY27 Revenues by Revenue Type
Property Tax $33,948,000 39.01%
Sales Tax $19,750,000 22.70%
Charges for Services $12,876,223 14.80%
Transient Occupancy Tax $7,500,000 8.62%
Franchise Fees $2,500,000 2.87%
Other Taxes $2,350,000 2.70%
Fines & Forefeitures $1,886,000 2.17%
Business Licenses $1,835,600 2.11%
Interest $1,800,000 2.07%
Other $1,038,000 1.19%
Rental of Property $659,000 0.76%
State/County Grants $250,000 0.29%
Property Taxes & Assessments $250,000 0.29%
Misc. Reimbursement $200,000 0.23%
Animal Licenses $133,000 0.15%
Misc. Receipts $40,000 0.05%
Rebates $900 0.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Federal Grants $114,403 - - - -
State/County Grants $299,981 - - $250,000 $250,000
Rebates $827 $964 $862 $900 $900
Misc. Receipts $34,325 $13,121 $32,390 $32,000 $40,000
Settlements $450,050 $33,215 $18,000 - -
Misc. Reimbursement $110,681 $1,794,457 $136,206 $250,000 $200,000 Rental of Property $577,356 $476,369 $607,784 $684,000 $659,000 Sale of Property $67,500 $385,307 $67,500 - -
Property Tax $25,660,665 $27,637,304 $30,269,723 $31,500,000 $33,948,000 Sales Tax $19,091,153 $19,131,748 $19,457,649 $19,900,000 $19,750,000 Franchise Fees $2,132,616 $2,150,265 $2,227,409 $2,620,000 $2,500,000 Transient Occupancy Tax $7,348,923 $7,063,290 $7,017,989 $7,900,000 $7,500,000 Other Taxes $1,842,377 $2,111,046 $2,685,397 $2,240,000 $2,350,000 Business Licenses $819,741 $1,213,255 $1,532,683 $1,255,000 $1,835,600 Animal Licenses $151,249 $98,048 $119,493 $126,000 $133,000 Other $311,977 $411,771 $609,919 $1,021,055 $1,038,000
Charges for Services $9,083,695 $9,093,419 $10,035,708 $9,842,695 $12,876,223 87M
Revenues by Type
Fund 100 - General Fund Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 141 Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Fines & Forefeitures $442,333 $422,303 $618,014 $1,875,800 $1,886,000 Interest $986,346 $1,437,004 $2,200,997 $1,600,000 $1,800,000 Market Value Change $57,405 -$104,545 $151,348 - -
Unallocated Investment Expense -$21,475 -$18,971 -$199,993 - - Transfers $53,386 - - - -
Property Taxes & Assessments - - $26,531 - $250,000
Intergovernmental Revenues - - $185,918 - -
Other Revenue - $446,372 - - -
Transfers In - - $24,640 - -
Total Revenues $69,615,512 $73,795,742 $77,826,169 $81,097,450 $87,016,723 FY27 Expenditures by Department
Police Department $30,104,186 35.48%
Fire Department $14,774,472 17.41%
Non Departmental $14,151,417 16.68%
Public Works $10,062,114 11.86%
City Manager $5,500,484 6.48%
Finance $3,369,846 3.97%
Human Resources $1,771,194 2.09%
City Attorney $1,599,349 1.89%
City Clerk $1,490,344 1.76%
Community Development $963,986 1.14%
Recreation & Community
Services
$746,764 0.88%
Engineering $306,826 0.36%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
City Clerk $1,207,945 $1,010,448 $1,267,304 $1,228,020 $1,490,344 City Manager $5,547,390 $4,597,087 $4,203,822 $5,152,349 $5,500,484 City Attorney $1,162,722 $1,254,145 $1,345,370 $1,441,875 $1,599,349 Human Resources $863,832 $1,307,017 $1,554,058 $1,933,794 $1,771,194 Police Department $22,812,951 $24,578,176 $26,332,465 $30,122,515 $30,104,186 Fire Department $12,540,656 $13,285,563 $15,126,971 $15,655,482 $14,774,472 Recreation & Community
Services
$1,405,172 $764,256 $725,637 $773,216 $746,764

84.8M
Expenditures by Department
Fund 100 - General Fund Table of Contents

Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Finance $2,326,842 $2,976,285 $3,227,521 $3,304,971 $3,369,846 Community Development - $1,691 - $553,189 $963,986
Public Works $7,473,873 $9,249,100 $9,296,982 $12,852,472 $10,062,114 Engineering $122,783 $192,152 $268,227 $328,567 $306,826 Non Departmental $10,686,814 $14,256,331 $11,129,204 $16,283,606 $14,151,417 Total Expenditures $66,150,979 $73,472,252 $74,477,562 $89,630,056 $84,840,982 FY27 Expenditures by Category
Personnel $49,910,354 58.83%
Operations $32,412,398 38.20%
Transfers $1,538,230 1.81%
Capital $980,000 1.16%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $41,292,174 $44,098,473 $48,249,076 $50,908,419 $49,910,354 Operations $20,495,791 $23,559,740 $23,771,766 $30,551,452 $32,412,398 Capital $2,703,558 $3,155,820 $1,410,268 $5,233,899 $980,000 Debt Service $77,586 $136,452 $114,952 - -
Transfers $1,581,870 $2,521,766 $931,500 $2,936,286 $1,538,230 Total Expenditures $66,150,979 $73,472,252 $74,477,562 $89,630,056 $84,840,982

84.8M
Expenditures by Category
Fund 100 - General Fund Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 143 Commentary
Revenue Commentary
The General Fund continues to serve as the City’s primary operating fund, supporting core municipal services including police, fire, parks, administration, public works, and community development activities. The FY 2026–27 budget reflects a structurally balanced financial plan developed through conservative revenue forecasting and continued monitoring of economic conditions.

General Fund revenues are primarily driven by property taxes, sales taxes, franchise fees, charges for services, and intergovernmental revenues. Property tax revenues are expected to remain stable due to continued assessed valuation growth and ongoing development activity throughout the community. Sales tax revenues are projected conservatively as regional consumer spending patterns continue to normalize following recent periods of elevated growth. The City continues to monitor economic trends, inflationary pressures, and potential impacts to consumer activity that could affect future revenues.

Measure Q revenues are accounted for separately within Fund 105; however, the additional dedicated funding source continues to provide indirect support to the General Fund by helping offset eligible public safety and infrastructurerelated expenditures. This allows the General Fund to maintain service levels while preserving financial flexibility for future operational needs and strategic priorities.

The FY 2026–27 budget reflects the City’s continued commitment to maintaining fiscal sustainability, preserving reserves, and minimizing reliance on one-time revenues for ongoing operations.

Expenditure Commentary
The FY 2026–27 General Fund expenditure budget prioritizes core service delivery, operational stability, infrastructure investment, and long-term financial sustainability. Personnel costs continue to represent the largest portion of General Fund expenditures, driven primarily by public safety staffing, negotiated salary adjustments, retirement obligations, healthcare costs, and other employee-related expenses.

During development of the FY 2026–27 budget, departments submitted significant personnel and capital requests. To maintain a balanced budget approach, the City deferred consideration of most new personnel requests pending completion of ongoing labor negotiations and the Citywide Classification and Compensation Study. This approach allows the City to better evaluate long-term fiscal impacts before adding ongoing operational commitments.

Operational expenditures include continued funding for public safety services, facility maintenance, technology improvements, parks operations, fleet support, and contractual services necessary to maintain service levels citywide.

Departments were asked to review expenditures carefully and identify opportunities to reduce or defer non-essential spending where appropriate.

The FY 2026–27 budget also includes approximately $1.08 million in General Fund-supported capital outlay and capital improvement projects intended to support infrastructure reliability, operational efficiency, public safety readiness, and community investment. Proposed projects include the Council Chamber Technology Upgrade ($100,000), Axon OSP10+ public safety equipment upgrades for the Police Department ($339,000), acquisition of Used Fire Apparatus & Equipment ($115,000), Civic Center Back-up Power improvements ($100,000), Streets Maintenance Yard Gate improvements ($8,000), and Streets Expansion improvements ($350,000). Additional parks-related capital requests include replacement of the Go 4 Inceptor Spray Cart ($52,000) and purchase of a Turf Maintenance Topdresser ($16,000) to support ongoing park maintenance operations. These projects are intended to improve operational resiliency, maintain service levels, enhance public safety capabilities, and address ongoing facility and equipment needs throughout the organization. Additional infrastructure and large-scale capital projects are included separately within the City’s Five-Year Capital Improvement Program and are funded through a combination of enterprise funds, development impact fees, grants, Measure Q revenues, and other restricted funding sources.

Overall, the FY 2026–27 General Fund budget reflects the City’s continued focus on maintaining essential services, preserving financial stability, investing in infrastructure, and positioning the organization for future growth and operational demands.

Fund 100 - General Fund Table of Contents

Fund 105 - Measure Q
Measure Q is a 0.75% sales tax approved by Manteca voters in November 2024, effective April 1, 2025 that expires in 2045. Funds are primarily intended for enhancing public services and infrastructure, including street and road maintenance.

Revenues vs Expenditures Trend
The Measure Q revenues and expenditures trend reflects the continued implementation and phased utilization of the voter-approved public safety and infrastructure sales tax measure, which became effective on April 1, 2025.

FY 2024–25 reflects the first partial year of Measure Q activity, with revenues exceeding expenditures due to the timing of collections and the phased rollout of eligible programs and capital investments. This initial surplus provided the City with the opportunity to begin establishing fund balance and financial capacity for future public safety, infrastructure, and operational needs.

In FY 2025–26 and FY 2026–27, both revenues and expenditures increase significantly as the City expands eligible Measure Q-supported programs and projects. Budgeted revenues increased from approximately $14.0 million in FY 2025–26 to $15.5 million in FY 2026–27, reflecting a full year of projected sales tax collections and continued economic activity within the City’s retail and commercial sectors. Expenditures similarly increase from approximately $11.2 million to $15.8 million as funding is allocated toward public safety operations, roadway and infrastructure improvements, equipment replacement, and other voter-approved priorities.

While FY 2026–27 includes planned deficit spending within the fund, the deficit is primarily driven by one-time capital investments and strategic expenditures intended to address community priorities and operational needs. Measure Q revenues are expected to remain strong and continue providing critical support for eligible programs, infrastructure, and public safety initiatives. The planned use of available fund balance reflects the City’s strategy of responsibly utilizing Measure Q resources to address both immediate community needs and long-term infrastructure and service investments while maintaining ongoing fiscal sustainability.

Because Measure Q revenues are directly tied to taxable sales activity, the City continues to monitor broader economic conditions, including inflation, consumer spending trends, regional retail performance, and statewide economic volatility that could impact future sales tax growth. Overall, the Measure Q fund trend demonstrates the City’s ongoing commitment to utilizing the temporary sales tax measure to support critical public safety, infrastructure, and community investment priorities while maintaining fiscal responsibility.

Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $5M
$10M
$15M
$20M
Fund 105 - Measure Q Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 145 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 Interest Sales Tax
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance - - - $3,683,502 $6,513,931
Revenues
Tax & Franchise Revenues - - $3,671,664 $14,000,000 $15,545,000 Investment Earnings - - $15,039 $50,000 -
Total Revenues - - $3,686,703 $14,050,000 $15,545,000
Expenditures
Benefits - - - - $1,207,217
Professional Services - - - $70,633 -
Supplies - - - $199,869 $125,000
Transfers Out - - - $2,332,333 $2,500,000
Capital Improvement - - - $2,078,000 $1,948,456
Repairs & Maintenance - - - $600,000 -
Administrative Expenses - - $3,201 - $8,000,000
Salaries - - - $206,736 $883,139
Capital Outlay - - - $5,732,000 $1,173,610
Total Expenditures - - $3,201 $11,219,571 $15,837,422
Total Revenues Less Expenditures - - $3,683,502 $2,830,429 -$292,422 Ending Fund Balance - - $3,683,502 $6,513,931 $6,221,509 0 0
$4M
$14M
$16M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
Fund 105 - Measure Q Table of Contents

FY27 Revenues by Revenue Type
Sales Tax $15,545,000 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Sales Tax - - $3,671,664 $14,000,000 $15,545,000
Interest - - $11,077 $50,000 -
Market Value Change - - $3,962 - -
Total Revenues - - $3,686,703 $14,050,000 $15,545,000
Historical Expenditures by Category
Personnel Transfers Operations
Capital
Note: there is an $8 million placeholder under operations

15.5M
Revenues by Type
0 0 $0M
$11M
$16M
FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
Fund 105 - Measure Q Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 147 FY27 Expenditures by Category
Operations $8,125,000 51.30%
Capital $3,122,066 19.71%
Transfers $2,500,000 15.79%
Personnel $2,090,356 13.20%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel - - - $206,736 $2,090,356
Operations - - $3,201 $870,502 $8,125,000
Capital - - - $7,810,000 $3,122,066
Transfers - - - $2,332,333 $2,500,000
Total Expenditures - - $3,201 $11,219,571 $15,837,422
Note: Operations expenditures for FY 2026–27 include an approximately $8 million placeholder related to anticipated debt service associated with future financing activities. At this time, specific debt service account lines have not yet been established within the fund structure; therefore, the placeholder amount is temporarily reflected within the Operations category for budgeting purposes. The budget will be updated accordingly once financing details and related account structures are finalized.

15.8M
Expenditures by Category
Fund 105 - Measure Q Table of Contents

Commentary
Measure Q was established to support critical community priorities including public safety, infrastructure maintenance, roadway improvements, parks and recreation enhancements, and other essential municipal services.

The fund provides a dedicated local funding source intended to help address service demands associated with the City’s continued growth while maintaining long-term fiscal sustainability.

For FY 2026–27, Measure Q revenues are projected at approximately $15.5 million, reflecting the first full year of ongoing sales tax collections and continued economic activity within local retail and commercial sectors. Revenues are budgeted conservatively due to ongoing economic uncertainties, including inflationary pressures, changing consumer spending patterns, and statewide sales tax volatility. Despite these factors, Measure Q is expected to provide stable funding support for both operational and capital investment priorities throughout the organization.

The budget includes approximately $2.0 million in proposed Measure Q-supported capital projects focused on public safety readiness, infrastructure improvements, operational resiliency, parks and recreation enhancements, and citywide facility upgrades. Proposed projects include the Yosemite Avenue Improvement Project; public safety equipment and technology upgrades such as Axon Fleet 3 systems, police drones, tactical cameras, alerting systems, specialized law enforcement equipment, and replacement vehicles; fire station and pavement improvements; citywide lighting and security upgrades; and parks and recreation improvements including Northgate Park athletic field renovations, Lincoln Park pool deck improvements, and replacement of operational maintenance vehicles and equipment.

Measure Q funding also supports investments intended to improve emergency response capabilities, enhance public safety technology, maintain critical infrastructure, improve park and recreational amenities, and address ongoing facility and operational needs citywide. In addition to direct Measure Q-funded projects, the fund also supports transfers to other transportation and infrastructure-related funds, including roadway maintenance activities supported within the Gas Tax Fund.

The City remains committed to implementing Measure Q funding in a transparent, sustainable, and fiscally responsible manner. Expenditures are evaluated to ensure alignment with voter-approved priorities while maintaining flexibility to respond to future infrastructure, public safety, and operational needs as the community continues to grow.

Fund 105 - Measure Q Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 149 Fund 110 - COVID Relief
Established to account for funds provided by the American Rescue Plan Act of 2021 and other federal funding used in the mitigation of and recovery from the COVID-19 Pandemic.

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
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 -$106,895 -$106,895 - - -
Revenues
Intergovernmental $2,196,007 $3,129,274 $4,332,693 - -
Total Revenues $2,196,007 $3,129,274 $4,332,693 - -
Expenditures
Professional Services - $703,050 $280,041 $397,892 -
Capital Improvement - $105,932 $2,604,541 $890,672 -
Salaries $1,176,500 $1,350,000 - - -
Legal Services $15,134 - - - -
Capital Outlay $1,004,373 $863,396 $1,539,743 $1,501,735 - Total Expenditures $2,196,007 $3,022,378 $4,424,325 $2,790,299 - Total Revenues Less Expenditures - $106,896 -$91,632 -$2,790,299 - Ending Fund Balance -$106,895 $1 -$91,632 -$2,790,299 - Fund 110 - COVID Relief Table of Contents

Historical Revenue by Type
Federal Grants
Category FY 2026 Actuals
FY 2026 Requested
Budget
FY 2027 Budgeted
FY 2026 Requested
Budget vs. FY 2027
Budgeted (%
Change)
Federal Grants $668,503 - - -
Total Revenues $668,503 - - -
Historical Expenditures by Category
Operations Personnel Capital
Category FY 2026 Actuals
FY 2026 Requested
Budget
FY 2027 Budgeted
FY 2026 Requested
Budget vs. FY 2027
Budgeted (%
Change)
Operations $36,660 - - -
Capital $692,826 - - -
Total Expenditures $729,486 - - -
$2M
$3M
$4M
0 0
FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Revenues by Type
$2M
$3M
$4M
$3M
0 FY2023 FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M
Expenditures by Category
Fund 110 - COVID Relief Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 151 Commentary
As the program enters its final phase, the fund is winding down and remaining activities are focused on completing eligible projects and ensuring full compliance with federal requirements.

Several multi-year project budgets and remaining appropriations will be carried forward from FY 2025–26 into FY 2026–27 as projects continue through final implementation phases. In FY 2026–27, staff will continue closely monitoring project balances, reimbursement timing, procurement requirements, and expenditure eligibility to ensure all ARPA funds are fully obligated and expended by the federal deadline of December 31, 2026. Remaining funding is primarily allocated toward previously approved infrastructure, community investment, economic recovery, and downtown revitalization projects currently underway or nearing completion.

Fund 110 - COVID Relief Table of Contents

Fund 120 - Fire Grants
These funds account for grants received from the U.S. Department of Justice and Federal Emergency Management Agency (FEMA), or related federal agencies, for various Public Safety hiring programs. Grants typically run for three years. Once grant funding cycles expire, the City is responsible for making a concerted effort to continue funding the positions through other means.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Budgeted
2023 2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance -$438,109 -$304,113 $136,785 $362,841 $362,841 Revenues
Intergovernmental - $93,057 $226,056 $1,049,318 $1,091,473 Transfers $250,070 $360,070 - - -
Total Revenues $250,070 $453,127 $226,056 $1,049,318 $1,091,473 Expenditures
Benefits $36,480 - - - -
Supplies - $12,229 - - -
Salaries $79,594 - - $330,931 $1,072,343
Capital Outlay - - - $718,387 -
Total Expenditures $116,074 $12,229 - $1,049,318 $1,072,343 Total Revenues Less Expenditures $133,996 $440,898 $226,056 - $19,130 Ending Fund Balance -$304,113 $136,785 $362,841 $362,841 $381,971 Fund 120 - Fire Grants Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 153 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 Federal Grants
FY27 Revenues by Type
Federal Grants $1,091,473 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Federal Grants - $93,057 $226,056 $1,049,318 $1,091,473 Transfers $250,070 $360,070 - - -
Total Revenues $250,070 $453,127 $226,056 $1,049,318 $1,091,473 $$225500KK
$$445533KK
$$222266KK
$$$111,,,000444999KKK $$$111,,,000999111KKK
FY2023 FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K

1.09M
Revenues by Type
Fund 120 - Fire Grants Table of Contents

Historical Expenditures by Category
Operations Capital Personnel
FY27 Expenditures by Category
Personnel $1,072,343 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $116,074 - - $330,931 $1,072,343
Operations - $12,229 - - -
Capital - - - $718,387 -
Total Expenditures $116,074 $12,229 - $1,049,318 $1,072,343 Commentary
Fund 120 accounts for revenues and expenditures associated with fire-related grant funding, primarily supporting personnel costs for grant-funded public safety positions. Expenditures within the fund are largely comprised of salaries and benefits associated with eligible fire personnel and related staffing costs.

For FY 2026–27, budgeted revenues slightly exceed projected expenditures because grant revenues are budgeted at the full awarded funding level, while actual personnel expenditures are currently projected lower due to staffing timing differences and certain add pays not yet fully reflected in salary costs. Staff will continue monitoring personnel expenditures throughout the fiscal year and will evaluate any available fund balance for potential allocation or transfer to eligible funds, which would be brought forward to City Council for consideration and approval. The City also continues to explore additional grant opportunities to support fire staffing, equipment, and public safety operations. $$111166KK
$12K 0
$$$111,,,000444999KKK $$$111,,,000777222KKK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K

1.07M
Expenditures by Category
Fund 120 - Fire Grants Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 155 Fund 126 - Navigation Center
Established to account for the financing and construction activities associated with the regional low barrier emergency homeless shelter. Financing is provided by local, State and Federal grants.

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 $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 - -$83,819 -$83,819 $227,730 -$18,515,268 Revenues
Investment Earnings $57,387 - - - -
Other Revenues $95,965 $74,588 $272,208 - -
Total Revenues $153,352 $74,588 $272,208 - -
Expenditures
Professional Services - $74,588 $197,830 $1,014,381 -
Capital Improvement - - - $17,728,617 -
Total Expenditures - $74,588 $197,830 $18,742,998 -
Total Revenues Less Expenditures $153,352 - $74,377 -$18,742,998 - Ending Fund Balance $153,352 -$83,819 -$9,442 -$18,515,268 -$18,515,268 Fund 126 - Navigation Center Table of Contents

Historical Revenue by Type
Investment Earnings Other Revenues
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Investment Earnings $57,387 - - - -
Other Revenues $95,965 $74,588 $272,208 - -
Total Revenues $153,352 $74,588 $272,208 - -
Historical Expenditures by Category
Capital
$$115533KK
$75K
$$227722KK
0 0
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Revenues by Type
0 $0M $0M
$19M
0 FY2023 FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M
$20M
Fund 126 - Navigation Center Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 157 Commentary
Fund 126 accounts for revenues and expenditures associated with the Navigation Center project and related homelessness assistance activities. The FY 2026–27 budget primarily reflects project implementation, construction, and development-related expenditures associated with the Navigation Center facility.

The project is supported through a combination of state, federal, and local funding sources, including approximately $16 million in state funding previously received, Community Project Funding secured through Representative Josh Harder’s Office, and multiple years of Community Development Block Grant (CDBG) allocations. The CIP currently reflects a total project budget of approximately $19.9 million with approximately $19.0 million remaining for future eligible expenditures and project implementation activities. Grant and CDBG funding allocations also continue to roll forward with the project as eligible expenditures and reimbursement activities occur.

Although significant funding has already been received, approximately $16 million was reclassified from operating revenues to unearned revenue and corresponding long-term liability accounts pending eligible project expenditures in accordance with applicable accounting requirements. As a result, the fund summary reflects expenditures and negative fund balance activity without corresponding operating revenues despite sufficient project funding already being available.

Revenue recognition is expected to occur as eligible project expenditures are incurred and reimbursement activity occurs in accordance with applicable grant, legislative, and accounting requirements.

Fund 126 - Navigation Center Table of Contents

Fund 130 - HOME Fund
Fund 130 was established to account for revenues and expenditures associated with the federal HOME Investment Partnerships Program (HOME), administered through the U.S. Department of Housing and Urban Development (HUD) and coordinated locally through San Joaquin County. The fund is used to support eligible affordable housing and community development activities benefiting low-income households, including housing rehabilitation, homebuyer assistance, rental housing programs, and other qualifying housing-related initiatives.

Revenues vs Expenditures Trend
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 Budgeted Expenditures Budgeted
2023 2024 2025 2026 2027
0 $25K
$50K
$75K
$100K
$125K
$150K
$175K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance - - - - $4,774
Revenues
Intergovernmental - - - $116,052 $111,278
Total Revenues - - - $116,052 $111,278
Expenditures
Economic Development Programs - - - $111,278 $111,278
Total Expenditures - - - $111,278 $111,278
Total Revenues Less Expenditures - - - $4,774 -
Ending Fund Balance - - - $4,774 $4,774
Fund 130 - HOME Fund Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 159 Historical Revenue by Type
Federal Grants
FY27 Revenues by Type
Federal Grants $111,278 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2027
Budgeted
FY 2026
Amended
Budget
Federal Grants - - - $111,278 $116,052
Total Revenues - - - $111,278 $116,052
Historical Expenditures by Category
Operations
0 0 0
$$111166KK $$111111KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
111K
Revenues by Type
0 0 0
$$111111KK $$111111KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
Fund 130 - HOME Fund Table of Contents

FY27 Expenditures by Category
Operations $111,278 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations - - - $111,278 $111,278
Total Expenditures - - - $111,278 $111,278
Commentary
The FY 2026–27 budget primarily reflects pass-through funding and expenditures associated with eligible housing and economic development-related activities. Because the program operates on a reimbursement and grant allocation basis, revenues and expenditures are budgeted only as funding becomes available and eligible activities are identified. Any unused program funding or remaining appropriations may carry forward into future fiscal years in accordance with federal program requirements.
111K
Expenditures by Category
Fund 130 - HOME Fund Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 161 Fund 140 - CDGB
Community Development Block Grant: Established to account for projects financed by Federal Housing and Urban Development Department grants through San Joaquin County.

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 $500K
$1,000K
$1,500K
$2,000K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $6,687 -$139,444 -$94,103 $12,828 -$906,265 Revenues
Intergovernmental $442,142 $400,641 $438,590 $426,003 $420,013 Transfers - $20,000 - - -
Total Revenues $442,142 $420,641 $438,590 $426,003 $420,013 Expenditures
Capital Improvement $66,467 - -$33,465 - -
Administrative Expenses - $585 $253 - -
Service Programs $449,003 $374,715 $364,871 $1,345,096 $420,013 Total Expenditures $515,470 $375,300 $331,659 $1,345,096 $420,013 Total Revenues Less Expenditures -$73,328 $45,341 $106,931 -$919,093 - Ending Fund Balance -$66,641 -$94,103 $12,828 -$906,265 -$906,265 Fund 140 - CDGB Table of Contents

Historical Revenue by Type
Transfers Federal Grants
FY27 Revenues by Revenue Type
Federal Grants $420,013 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Federal Grants $442,142 $400,641 $438,590 $426,003 $420,013 Transfers - $20,000 - - -
Total Revenues $442,142 $420,641 $438,590 $426,003 $420,013 Historical Expenditures by Category
Capital Operations
$$444422KK $$442211KK
$$443399KK $$442266KK $$442200KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
420K
Revenues by Type
$$551155KK
$$337755KK $$333322KK
$$$111,,,333444555KKK
$$442200KK
FY2023 FY2024 FY2025 FY2026 FY2027
-$500K
0 $500K
$1,000K
$1,500K
Fund 140 - CDGB Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 163 FY27 Expenditures by Category
Operations $420,013 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations $449,003 $375,300 $365,124 $1,345,096 $420,013 Capital $66,467 - -$33,465 - -
Total Expenditures $515,470 $375,300 $331,659 $1,345,096 $420,013 Commentary
Fund 140 accounts for revenues and expenditures associated with the federal Community Development Block Grant (CDBG) Program, which supports community development activities benefiting low- and moderate-income residents.

The City of Manteca serves as a pass-through agency for portions of the program and administers eligible projects and service activities in accordance with federal program requirements.

Because unused grant funds and project appropriations may carry forward between fiscal years, available funding remains accessible for future eligible expenditures. The FY 2026–27 budget also reflects the timing differences associated with reimbursement-based grant accounting, including previously incurred expenditures awaiting reimbursement. The City expects to continue receiving reimbursement revenues for eligible costs not yet reflected in current financial activity, which will help offset prior expenditures and improve the fund balance position over time. 420K
Expenditures by Category
Fund 140 - CDGB Table of Contents

Fund 150 - Police Grants
These funds account for grants received from the U.S. Department of Justice and FEMA (or related federal agencies) for various Public Safety hiring programs. Grants typically run for three years. Once grant cycles expire, the City is responsible for making a concerted effort to continue funding the positions through other means. To date, the City’s General Fund, Public Safety Sales Tax Fund and Public Safety Endowment Fund has taken over funding at the expiration of the hiring grants.

Revenues vs Expenditures Trend
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 $14,259 $85,322 $187,783 $132,431 $464,604 Revenues
Intergovernmental $360,539 $439,084 $630,746 $1,332,205 $211,366 Other Revenues $6,000 -$5,044 - - -
Total Revenues $366,539 $434,041 $630,746 $1,332,205 $211,366 Expenditures
Benefits - - - $26,720 $15,362
Supplies $27,797 $58,327 $33,137 $75,877 -
Administrative Expenses $72 $5,694 $6,524 $18,903 -
Salaries $108,668 $157,053 $250,205 $801,275 $196,004
Capital Outlay $158,939 $130,506 $376,232 $414,504 -
Total Expenditures $295,476 $351,580 $666,098 $1,337,279 $211,366 Total Revenues Less Expenditures $71,063 $82,460 -$35,351 -$5,074 - Ending Fund Balance $85,322 $167,782 $152,432 $127,357 $464,604 Fund 150 - Police Grants Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 165 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
Federal Grants State/County Grants
FY27 Revenues by Type
Federal Grants $211,366 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Federal Grants $25,680 $146,522 $229,492 $426,733 $211,366 State/County Grants $340,859 $287,519 $401,255 $905,472 - Total Revenues $366,539 $434,041 $630,746 $1,332,205 $211,366 $$336677KK
$$443344KK
$$663311KK
$$$111,,,333333222KKK
$$221111KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
211K
Revenues by Type
Fund 150 - Police Grants Table of Contents

Historical Expenditures by Category
Operations Capital Personnel
FY27 Expenditures by Category
Personnel $211,366 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Personnel $108,668 $157,053 $250,205 $827,995 $211,366
Operations $27,869 $64,021 $39,661 $94,780 -
Capital $158,939 $130,506 $376,232 $414,504 -
Total Expenditures $295,476 $351,580 $666,098 $1,337,279 $211,366 Commentary
Fund 150 accounts for revenues and expenditures associated with various police-related grant programs that support public safety staffing, equipment, training, and other eligible law enforcement activities. Due to the cyclical and reimbursement-based nature of grants, funding is programmed only as it is authorized and awarded.

In prior fiscal years, the City received federal Community Oriented Policing Services (COPS) grant funding to partially support additional patrol officer positions. As remaining grant funding continues to be utilized, FY 2026–27 reflects reduced overall grant activity and limited remaining grant revenues. Budgeted revenues and expenditures may not fully align due to the timing of grant reimbursements, prior-year carryforward appropriations, and expenditures supported through previously received grant funding and available fund balance. Any unspent grant funds will continue to roll forward for future eligible expenditures in accordance with grant requirements. $$229955KK
$$335522KK
$$666666KK
$$$111,,,333333777KKK
$$221111KK
FY2023 FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
211K
Expenditures by Category
Fund 150 - Police Grants Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 167 Fund 155 - Asset Seizure
Established to account for the receiving and spending of the deposited proceeds associated with Police asset seizure activities (both federal and state).

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 $50K
$100K
$150K
$200K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $144,948 $138,334 $93,408 $74,827 $60,227 Revenues
Charges for Services $7,828 $117,630 $22,371 $10,000 -
Investment Earnings $6,287 - - - -
Total Revenues $14,115 $117,630 $22,371 $10,000 -
Expenditures
Professional Services - $49,267 $38,400 $14,600 -
Supplies $604 $79,502 -$819 - -
Administrative Expenses $8,980 $7,774 $3,371 $10,000 -
Capital Outlay $11,145 $26,012 - - -
Total Expenditures $20,729 $162,556 $40,952 $24,600 -
Total Revenues Less Expenditures -$6,614 -$44,926 -$18,581 -$14,600 - Ending Fund Balance $138,334 $93,408 $74,827 $60,227 $60,227 Fund 155 - Asset Seizure Table of Contents

Historical Revenue by Type
Market Value Change Charges for Services
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Charges for Services $7,828 $117,630 $22,371 $10,000 -
Market Value Change $6,287 - - - -
Total Revenues $14,115 $117,630 $22,371 $10,000 -
Historical Expenditures by Category
Capital Operations
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations $9,584 $136,543 $40,952 $24,600 -
Capital $11,145 $26,012 - - -
Total Expenditures $20,729 $162,556 $40,952 $24,600 -
$14K
$$111188KK
$22K
$10K
0 FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
Revenues by Type
$21K
$$116633KK
$41K
$25K
0 FY2023 FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
Expenditures by Category
Fund 155 - Asset Seizure Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 169 Commentary
Fund 155 accounts for revenues and expenditures associated with asset seizure and forfeiture activities in accordance with applicable legal and regulatory requirements. Funding within the account may be used for eligible law enforcement-related expenditures as authorized under seizure and forfeiture program guidelines.

Because asset seizure revenues are inherently unpredictable and dependent upon legal outcomes and enforcement activity, expenditures are programmed conservatively based on the estimated available balance for the upcoming fiscal year. The fund has experienced declining activity in recent years, resulting in limited FY 2026–27 budget activity.

Available fund balance remains restricted for eligible uses and ultimately rolls into the General Fund as part of the City’s overall financial position.

Fund 155 - Asset Seizure Table of Contents

Fund 160 - SLEF
Supplemental Law Enforcement Grants: This fund accounts for funding received from specific state appropriations for local public safety services under the Citizens Option for Public Safety (COPS) Program. These funds, along with those identified above are used to purchase technologically advanced equipment to increase the department’s efficiency and effectiveness.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual Expenditures Over Budget Expenditures Budgeted 2023 2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
$500K
$600K
Comprehensive Fund Summary
Category
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Beginning Fund Balance $335,765 $539,417 $537,673 $470,636 $429,089 Revenues
Intergovernmental $225,930 $253,656 $277,567 $26,080 $250,000 Investment Earnings $6,717 - - - -
Total Revenues $232,647 $253,656 $277,567 $26,080 $250,000 Expenditures
Professional Services - $70,058 $55,233 $4,265 -
Supplies $8,301 $37,728 $48,771 $5,400 -
Maintenance Agreements & Licenses $9,000 - $39,175 $32,489 - Capital Outlay $11,694 $153,614 $195,426 $25,473 $76,972 Total Expenditures $28,996 $261,400 $338,605 $67,627 $76,972 Total Revenues Less Expenditures $203,652 -$7,744 -$61,037 -$41,547 $173,028 Ending Fund Balance $539,417 $531,673 $476,636 $429,089 $602,117 Fund 160 - SLEF Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 171 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 Market Value Change State/County Grants
FY27 Revenues by Type
State/County Grants $250,000 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
State/County Grants $225,930 $253,656 $277,567 $26,080 $250,000 Interest -$39 - - - -
Market Value Change $6,757 - - - -
Total Revenues $232,647 $253,656 $277,567 $26,080 $250,000 $$223333KK
$$225544KK
$$227788KK
$26K
$$225500KK
FY2023 FY2024 FY2025 FY2026 FY2027
-$100K
0 $100K
$200K
$300K
250K
Revenues by Type
Fund 160 - SLEF Table of Contents

Historical Expenditures by Category
Operations Capital
FY27 Expenditures by Category
Capital $76,972 100.00%
Category FY 2023 Actuals
FY 2024
Actuals
FY 2025 Actuals
FY 2026
Amended
Budget
FY 2027
Budgeted
Operations $17,301 $107,786 $143,178 $42,154 -
Capital $11,694 $153,614 $195,426 $25,473 $76,972
Total Expenditures $28,996 $261,400 $338,605 $67,627 $76,972 Commentary
Fund 160 accounts for revenues and expenditures associated with Supplemental Law Enforcement Funds (SLEF), which support eligible public safety and law enforcement-related activities. Funding is primarily used for police equipment, operational support, technology, training, and other authorized public safety expenditures.

Due to the cyclical and reimbursement-based nature of grant funding, budgets are programmed only as funding is authorized and eligible expenditures are identified. FY 2026–27 includes planned use of available fund balance for eligible capital outlay and public safety-related expenditures. Any unused grant funding and remaining appropriations will continue to roll forward into future fiscal years in accordance with program requirements and allowable uses.
$29K
$$226611KK
$$333399KK
$68K $77K
FY2023 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
77K
Expenditures by Category
Fund 160 - SLEF Table of Contents
Fiscal Year 2026-27 Budget Book | City of Manteca Page 173 Fund 200 - Recreation
Fund 200 was established to account for the operations of the City’s recreation program. Financing is provided primarily through fees collected from participants in recreational activities and programs.

Revenues vs Expenditures Trend
Revenue Actual Revenue Surplus Revenue Budgeted
Expenditures Actual 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 $130,604 $338,825 $1,177,931 $1,158,366 $884,881 Revenues
Charges for Services $908,950 $915,542 $641,835 $565,330 $736,200 Investment Earnings - $18,162 $52,298 - $30,000
Other Revenues - $2,864 - - -
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 Expenditures
Benefits $159,540 $202,559 $198,007 $215,436 $277,338
Professional Services $10,200 $16,193 $25,287 $27,500 $27,500 Supplies $26,719 $13,931 $15,762 $196,349 $212,656
Capital Improvement $28,750 $3,480 $5,420 $1,270 -
Utilities $247 $117 $793 $400 $5,000
Dues & Subscriptions $3,924 $5,985 $5,768 $5,250 $5,250 Repairs & Maintenance $7,753 $3,831 - $12,000 $10,000
Claims & Insurance $60,900 $83,032 $104,550 $108,546 $133,710 Administrative Expenses $74,745 $46,303 $62,245 $105,183 $110,496 Recreational Programs $206,314 $178,131 $205,775 $234,850 $221,950 Salaries $1,016,601 $862,163 $930,032 $1,028,055 $1,195,779 Fund 200 - Recreation Table of Contents