“Our mission is to maintain the character of our “small town” community while striking an appropriate balance between economic development and preservation of our quality of life. We help create a dynamic and vital City by providing quality, cost-effective municipal services and by forming partnerships with residents and organizations in the constant pursuit of excellence.”
Page Item STANDING AGENDA ITEMS
1. Call to Order and Flag Salute
2. Roll call
3. Special Presentations & Announcements
4. Public Comment:
This time is set aside for citizens to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Regular Agenda. If your comments concern an agenda item noted on the regular agenda, please address the Council when that item is open for public comment. Each speaker is allocated three (3) minutes to speak. Speakers may not cede their time. Comments should be limited to matters within the jurisdiction of the City. Council discussion or action cannot be taken on items not listed on the agenda other than to receive comments. If you have documents to present to members of Council, please provide a minimum of seven (7) copies to the Deputy City Clerk.
5. Council and Staff Comments
6. Committee Updates:
a) Downtown Enhancement Advisory Committee
b) Library Tax Advisory Committee
c) Beautification Committee
d) Active Transportation Committee
There are currently several vacancies on advisory committees: two vacancies on the Beautification Committee, and one vacancy on the Downtown Enhancement Advisory Committee.
Mt. Shasta City Council Regular Meeting Agenda
Mt. Shasta City Park Upper Lodge, 1315 Nixon Rd.
Tuesday, May 26th , 2 026, 5:30 p.m.
The meeting can also be viewed online at the
following link: MountShasta.22Ave.tv
CITY COUNCIL BUSINESS
7. Consent Agenda - The City Manager recommends approval of the following Consent Agenda items. All Resolutions and Ordinances on this agenda, or added hereto, shall be introduced or adopted, as applicable, by title only, and the full reading thereof is hereby waived. a. Approval of Minutes: May 11, 2026 regular City Council meeting; May 18th, 2026 special City Council meeting
b. Approval of Disbursements: Accounts Payable 4/27/26, 5/5/2026, and 5/13/2026; Total Gross Payroll and Taxes: For the Periods Ending 4/30/2026 and 5/13/2026 c. Professional Services Agreement: Craig Johnson Surveying
8. Public Hearing: FY 2026/27 Budget
Background: Staff have prepared a requested and proposed budget for Fiscal Year 25-26.
Report By: Malisa Dodd, Finance Director
Recommended Council Action: Staff recommend that the Council adopt the proposed Fiscal Year 26-27 Budget
9. Election Consolidation
Background: California law requires that general municipal elections be held on the same day as the statewide general election and consolidated with that election.
Report By: Todd Juhasz, City Manager
Recommended Council Action: Staff recommends that the Council adopt Resolution CCR-26-XX.
CITY COUNCIL/STAFF REPORTING PERIOD
10. Council Reports on Attendance at Appointed/Outside Meetings
11. Future Agenda Items (Appearing on the agenda within 60-90 days): None a. Master Fee Schedule Review
b. Mobile Home Rent Stabilization
c. 2026 Sales Tax Ballot Measure
Future Agenda Items Over 90 Days: None
Packet
Packet
Packet
12. Adjourn
Availability of Public Records: All public records related to an open session item on this agenda, which are not exempt from disclosure pursuant to the California Public Records Act, that are distributed to a majority of the legislative body will be available for public inspection at City Hall located at 305 North Mt. Shasta Blvd., Mt. Shasta, CA at the same time the public records are distributed or made available to the members of the legislative body. Agenda related writings or documents provided to a majority of the legislative body after distribution of the Agenda packet will be available for public review within a separate binder at City Hall at the same time as they are made available to the members of the legislative body.
The City of Mt. Shasta does not discriminate on the basis of race, color, national origin, sex, sexual orientation, religion, age or disability in employment or provision of services. In compliance with the Americans with Disabilities Act, persons requiring accommodations for a disability at a public meeting should notify the City Clerk or Deputy City Clerk at least 48 hours prior to the meeting at
(530) 926-7516 in order to allow the City sufficient time to make reasonable arrangements to accommodate participation in this meeting.
Contents
Consent Agenda…………………………………………………………………………5
Approval of Minutes: May 11, 2026 Regular Meeting………….……….……………….5 Approval of Minutes: May 18, 2026 Special Meeting………….……….……………….8 Disbursements………………………….………….…….…………….…………10
Professional Services Agreement: Craig Johnson Surveying……………………………21 Public Hearing: Proposed Fiscal Year 26-27 Budget………………………………… ..24 Staff Report……….………………….…….…………………………………...24
Presentation Schedule……………………………………………………………25
DEAC Presentation………………………………………………………………26
FY 26-27 Proposed Budget……………………………………………………..…34
Proposed Enterprise Fund Budget………………………………………………….81
Transportation and Grant Proposed Budget ………………………………………104 Election Consolidation…………………………………………………………….….121
Staff Report………………………………….……….………………………….121
Resolution…………….………………………………………………………...123
Page Item STANDING AGENDA ITEMS
1. Call to Order and Flag Salute
At the hour of 5:31pm, Mayor Glaubman called the meeting to order and led the audience in the flag salute.
2. Roll call
Council Members Present: Collings, Clure, Stackfleth, Redmond, Glaubman Council Members Absent: None
3. Special Presentations & Announcements: None
3. Public Comment:
Afa – Invites members of the public to attend OHANA Connect event.
Aurea – Comments regarding OHANA Connect nonprofit.
Therese Swensen – Comments in opposition to outdoor dining parklets.
4. Council and Staff Comments
Councilmember Collings – Comments regarding outdoor dining parklets.
Councilmember Redmond – Responds to Therese Swensen’s comments.
Robert Gibson, Chief of Police – Notes National Police Week, invites the public to attend a memorial service honoring fallen Siskiyou County law enforcement officers; comments regarding development efforts at the Landing and master plan proposals, invites public to attend town hall meeting; comments regarding consolidation of elections, sales tax ballot measure; answers Council questions.
Mt. Shasta City Council Regular Meeting Minutes
Mt. Shasta City Park Upper Lodge, 1315 Nixon Rd.
Monday, May 11th , 2 026, 5:30 p.m.
5 6. Committee Updates:
a) Downtown Enhancement Advisory Committee
b) Library Tax Advisory Committee
c) Beautification Committee
d) Active Transportation Committee
Mayor Glaubman – Notes committee vacancies.
CITY COUNCIL BUSINESS
7. Consent Agenda - The City Manager recommends approval of the following Consent Agenda items. All Resolutions and Ordinances on this agenda, or added hereto, shall be introduced or adopted, as applicable, by title only, and the full reading thereof is hereby waived. a. Approval of Minutes: April 27, 2026 regular City Council meeting b. Police Department Monthly Report
MOTION TO APPROVE: Councilmember Stackfleth
SECOND: Councilmember Clure
AYES: Collings, Clure, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: None
ABSTAIN: None
8. Planning Commission Application: Michael Penrose
Kim Fowler, Planning Director – Comments regarding Planning Commission applicant.
Michael Penrose – Answers Council questions.
Public Comment:
Aurea – Comments in support of the appointment of Michael Penrose.
Afa – Thanks Michael Penrose for applying to serve on Planning Commission, thanks Council and staff.
MOTION: Councilmember Stackfleth moves to appoint Michael Penrose to the Mount Shasta City Planning Commission
SECOND: Councilmember Redmond
AYES: Collings, Clure, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: None
ABSTAIN: None
6 9. Staff Direction: Library Modernization and Expansion Robert Gibson, Chief of Police – Comments regarding Library Modernization and Expansion project cost estimates, answers Council questions.
Council Comment:
Council discusses.
MOTION: Councilmember Stackfleth moves to table this to the second meeting in June.
SECOND: Councilmember Clure
AYES: Collings, Clure, Stackfleth, Redmond, Glaubman
NOES: None
ABSENT: None
ABSTAIN: None
10. Study of Zinc Discharge Requirements
Ken Kellogg, Public Works Director – Comments regarding preliminary study of copper and zinc discharge, current zinc discharge rates and requirements, answers Council questions.
MOTION: Councilmember Stackfleth moves to approve the task order with Robertson-Bryan for $46,056 to conduct further studies on the dilution credit adjustment to limits in our current NPDES (National Pollutant Discharge Elimination System) permit for the Water Board.
SECOND: Councilmember Clure
AYES: Collings, Clure, Stackfleth, Glaubman, Redmond
NOES: None
ABSENT: None
ABSTAIN: None
CITY COUNCIL/STAFF REPORTING PERIOD
11. Council Reports on Attendance at Appointed/Outside Meetings: Stackfleth reports on Collier Interpretive Center meeting
Glaubman: comments regarding upcoming candidate meet and greet events
12. Future Agenda Items (Appearing on the agenda within 60-90 days): None a. Master Fee Schedule Review
b. Mobile Home Rent Stabilization
c. 2026 Sales Tax Ballot Measure
Future Agenda Items Over 90 Days: None
a. Finalization of Parklet Municipal Code
13. Adjourn: There being no further business, the meeting was adjourned at 6:19pm 7 1. Call to Order and Flag Salute
At the hour of 5:35pm, Mayor Glaubman called the meeting to order and led the audience in the flag salute.
2. Roll Call
Council Members Present: Councilmember Collings, Councilmember Stackfleth, Councilmember Redmond, Mayor Glaubman.
Council Members Absent: Councilmember Clure.
3. Greeting from the Mayor
Mayor Glaubman makes opening remarks, explains procedure for public comment.
4. Special Presentation
William Berry, WBC Campaigns – Comments regarding polling of Mount Shasta voters.
5. Staff Comments:
Cory Burns, Fire Chief – Comments in support of proposed sales tax ballot measure.
Robert Gibson, Chief of Police – Comments in support of proposed sales tax ballot measure.
Todd Juhasz, City Manager – Comments regarding City finances, sales tax distribution.
Mayor Glaubman – Comments regarding changes to sales tax distribution.
CITY COUNCIL BUSINESS
Mt. Shasta City Council Special Meeting Minutes
Monday, May 18, 2026; 5:30 p.m.
Mt. Shasta City Park Upper Lodge, 1315 Nixon Rd. Mt. Shasta, CA 8 6. Discussion: Funding for Emergency Services
Public Comment:
Anastasia Sprout – Comments in favor of 1.5% sales tax increase.
Hope – Comments in favor of local tax; offers services for identifying alternative income sources.
Glenn Mason – Comments in opposition to 1.5% sales tax, comments in favor of property tax increases.
Jeff Butzlaff – Comments regarding possible funding sources.
Davy Lasso – Comments in favor of local economic development.
Peggy Rish – Comments regarding proposed ballot measure language, use of sales tax funds, asks clarifying question.
Roslyn McCoy – Comments in opposition to 1.5% sales tax increase.
Member of the Public – Comments in favor of bringing a fulfilment center to Mount Shasta, comments in favor of local economic development.
Afa – Comments regarding economic concerns, comments in favor of 1.5% sales tax increase.
Roslyn McCoy – Comments regarding transportation projects, use of City funds.
Therese Swensen – Comments in support of local businesses.
Council and Staff answer questions.
Council Discussion:
Councilmember Stackfleth – Comments regarding budget methodology, City expenses, revenue.
Mayor Glaubman – Invites the public to attend the upcoming regularly scheduled City Council meeting.
7. Adjourn: There being no further business, the meeting was adjourned at 7:02pm 9 City Council Agenda Item #7b
Staff Report
Meeting Date: May 26, 2026
To: Mayor and City Council
From: Malisa Dodd, Finance Director
Subject: Approval of Warrants and Payroll
Recommendation:
Staff requests the Mayor and City Council Approve warrants paid including payroll benefits and withholding, and payroll distribution, in the amount of $594,902.03 Background & Summary:
Approval of Check Numbers 55034-55117 $ 937,565.10
Total Payroll Distribution $ 174,351.87
Total EFTPS – CalPERS, Nationwide $ 53,264.31
Total Payroll EFTPS Taxes $ 74,701.63
$ 1,239,882.91
Financial Impacts:
Expenditures are consistent with current level spending as reviewed with City Council.
Attachments:
1.) Check Registers – 4/27/26, 5/5/26, 5/13/26
2.) ACH Payroll Distribution – 4/30/26, 5/14/26
3.) EFTPS Reports – Payroll/CalPERS – 4/30/26, 5/14/26
Regular
x Consent
Closed
Presentation
10 Accounts Payable
User:
Printed:
[email protected]
5/19/2026 10:08 AM
Checks by Date - Summary by Check Number
Check No Vendor No Vendor Name Check Date Check Amount
55034 15194 22ND AVENUE ENTERTAINMENT LOGISTICS 04/27/2026 2,750.00 55035 10229 AMAZON CAPITAL SERVICES 04/27/2026 1,097.55 55036 11156 YOLANDE DIEDRE BELL 04/27/2026 200.40
55037 12152 CALIFORNIA BUILDING STANDARDS COMMISSION 04/27/2026 85.00 55038 12200 CALIFORNIA SAFETY COMPANY 04/27/2026 579.72 55039 13071 DELTA HEALTH SYSTEMS 04/27/2026 48,101.44
55040 13180 DEPT OF CONSERVATION 04/27/2026 288.72
55041 13200 DEPT. OF TRANSPORTATION 04/27/2026 490.27
55042 14140 DON ERICKSON OIL INC 04/27/2026 487.37
55043 13224 DRY CREEK LANDFILL INC 04/27/2026 2,673.74
55044 15010 FASTENAL COMPANY 04/27/2026 14.52
55045 15030 FERGUSON ENTERPRISES, INC. #1423 04/27/2026 7,168.27 55046 300250 GEORGES 2.0 04/27/2026 1,374.66
55047 16180 GREAT NORTHERN CORPORATION 04/27/2026 6,029.94 55048 17000 HACH COMPANY 04/27/2026 215.05
55049 18063 INTERSTATE BATTERY 04/27/2026 198.35
55050 300150 LIEBERT CASSIDY WHITMORE 04/27/2026 5,967.50 55051 22121 MOTION & FLOW CONTROL PRODUCTS INC 04/27/2026 62.92 55052 11140 PACE ANALYTICAL SERVICES LLC 04/27/2026 2,223.05 55053 25080 PACIFIC POWER & LIGHT 04/27/2026 2,282.32
55054 25804 PACIFICORP 04/27/2026 1,083.12
55055 300204 PROGRESSION ENGINEERING 04/27/2026 16,551.05 55056 27000 RAMSHAW'S ACE HARDWARE INC 04/27/2026 40.80 55057 300231 Jeremy Rankin 04/27/2026 164.19
55058 300249 Robin See-Swenson 04/27/2026 175.00
55059 28380 SISKIYOU COUNTY PUBLIC HEALTH 04/27/2026 143.00 55060 32060 SOLANOS INC 04/27/2026 714.78
55061 28800 STATE WATER RESOURCES 04/27/2026 80.00
55062 300116 Paul Talley 04/27/2026 375.00
55063 31023 VALLEY PACIFIC PETROLEUM 04/27/2026 5,572.37 55064 31050 VERIZON CONNECT FLEET USA LLC 04/27/2026 503.90 55065 31031 VESTIS 04/27/2026 229.38
55066 11156 YOLANDE DIEDRE BELL 05/05/2026 128.28
55067 11252 BLUE STAR GAS 05/05/2026 638.81
55068 11328 BOYS & GIRLS CLUB OF GREATER SHASTA 05/05/2026 25,011.41 55069 12213 CAL-ORE COMMUNICATIONS 05/05/2026 1,582.22
55070 12640 COLONIAL LIFE & ACCIDENT INSUR 05/05/2026 58.00 55071 13241 DOWN RANGE 05/05/2026 2,264.89
55072 13224 DRY CREEK LANDFILL INC 05/05/2026 1,716.70
55073 16030 GANNETT CALIFORNIA LOCALIQ 05/05/2026 443.00 55074 34040 GOLD NUGGET PRINTING 05/05/2026 291.76
55075 20003 JONES CARPET CLEANING & JANITORIAL LLC 05/05/2026 500.00 55076 22133 MEYERS POLICE K-9 TRAINING LLC 05/05/2026 400.00 55077 22298 MT. SHASTA HIGH SCHOOL 05/05/2026 20,741.00 55078 28120 NAPA AUTO PARTS 05/05/2026 77.24
55079 23023 NATIVE GROUNDS NURSERY AND LANDSCAPE INC 05/05/2026 1,054.34 55080 11140 PACE ANALYTICAL SERVICES LLC 05/05/2026 222.45 AP Checks by Date - Summary by Check Number (5/19/2026 10:08 AM) Page 1 11 Check No Vendor No Vendor Name Check Date Check Amount 55081 28372 SISKIYOU COUNTY ECONOMIC DEVELOPMENT COUNCIL 05/05/2026 8,042.50 55082 28560 SISKIYOU OPPORTUNITY CENTER 05/05/2026 887.50 55083 32060 SOLANOS INC 05/05/2026 694.39
55084 28740 STATE OF CALIFORNIA DEPARTMENT OF JUSTICE 05/05/2026 356.00 55085 29011 TEAMSTERS LOCAL 137 05/05/2026 1,649.92
55087 31023 VALLEY PACIFIC PETROLEUM 05/05/2026 3,958.04 55088 31031 VESTIS 05/05/2026 114.69
55090 29140 TIMBERWORKS 05/07/2026 638,534.25
55091 10338 APEX TECHNOLOGY MANAGEMENT 05/13/2026 1,685.00 55092 10404 AT&T 05/13/2026 482.67
55093 11156 YOLANDE DIEDRE BELL 05/13/2026 326.36
55094 12200 CALIFORNIA SAFETY COMPANY 05/13/2026 225.00 55095 13071 DELTA HEALTH SYSTEMS 05/13/2026 50,583.44
55096 15020 FEDERAL EXPRESS 05/13/2026 299.26
55097 300167 Casey Glaubman 05/13/2026 401.31
55098 22140 KENNY & NORINE 05/13/2026 1,819.00
55099 22071 MENDES SUPPLY COMPANY 05/13/2026 100.57
55100 22111 MOTOROLA SOLUTIONS INC 05/13/2026 8,250.69
55101 22300 MT. SHASTA RECREATION & PARKS 05/13/2026 600.00 55102 22317 MT. SHASTA VALERO 05/13/2026 56.84
55103 11140 PACE ANALYTICAL SERVICES LLC 05/13/2026 150.20 55104 25020 PACE ENGINEERING INC 05/13/2026 1,440.00
55105 300252 PACIFICORP 05/13/2026 13,818.52
55106 25198 CHARLES W PILLON 05/13/2026 17,500.00
55107 27000 RAMSHAW'S ACE HARDWARE INC 05/13/2026 39.73 55108 28058 SCOTT RIVER PUMP & IRRIGATION 05/13/2026 2,675.00 55109 28340 SISKIYOU COUNTY AUDITOR 05/13/2026 585.00
55110 28372 SISKIYOU COUNTY ECONOMIC DEVELOPMENT COUNCIL 05/13/2026 3,000.00 55111 28378 SISKIYOU COUNTY GENERAL SERVICES05/13/2026 1,076.13 55112 28380 SISKIYOU COUNTY PUBLIC HEALTH 05/13/2026 9.00 55113 28466 SISKIYOU COUNTY TOURISM IMPROVEMENT DISTRICT 05/13/2026 8,297.81 55114 32060 SOLANOS INC 05/13/2026 538.51
55115 28640 SOUSA READY MIX LLC 05/13/2026 610.61
55116 300208 WM CORPORATE SERVICES, INC 05/13/2026 28.68 55117 34055 YREKA TRANSFER, LLC 05/13/2026 5,675.00
Report Total (82 checks): 937,565.10
AP Checks by Date - Summary by Check Number (5/19/2026 10:08 AM) Page 2 12 From: Tri Counties Bank
To: Malisa Dodd
Subject: Tri Counties Bank - ACH Payment Status Change Notification Date: Wednesday, April 29, 2026 8:00:36 AM
ACH Notification
Report Date/Time 04/29/26 08:00:20 PDT
This transaction has been successfully completed.
Transaction Number: ACH-02051263
ACH Company: City Mt Shasta
Company Entry Description: PAYROLL
Payment Date: 04/30/2026
Total Credits: $89,625.60 (45)
Total Debits: $0.00 (0)
Status: Completed
13 From: Tri Counties Bank
To: Malisa Dodd
Subject: Tri Counties Bank - ACH Payment Status Change Notification Date: Wednesday, May 13, 2026 8:00:35 AM
ACH Notification
Report Date/Time 05/13/26 08:00:17 PDT
This transaction has been successfully completed.
Transaction Number: ACH-02069435
ACH Company: City Mt Shasta
Company Entry Description: PAYROLL
Payment Date: 05/14/2026
Total Credits: $84,726.27 (44)
Total Debits: $0.00 (0)
Status: Completed
14 To Be Paid Proof List
05/01/2026 - 11:32AM
[email protected]
Printed:
User:
Accounts Payable
Batch: 00014.04.2026 - 4/13/26-4/26/26 Payroll
Invoice Number Invoice Date Amount Quantity Payment Date Description Reference
Task Label Type PO # Close PO Line #
Account Number
CalPERS
300160
4/28/2026 1,641.47 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS Police Classic PR Batch 00002.04.2026 PERS Police Classic 4/28/2026 722.09 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS Police Classic PR Batch 00002.04.2026 PERS Police Classic 4/28/2026 5,326.85 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS Miscellaneous PEPRA PR Batch 00002.04.2026 PERS Miscellaneous PEPRA 4/28/2026 5,471.21 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS Miscellaneous PEPRA PR Batch 00002.04.2026 PERS Miscellaneous PEPRA 4/28/2026 447.80 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS Miscellaneous Classic PR Batch 00002.04.2026 PERS Miscellaneous Classic 4/28/2026 778.50 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS Miscellaneous Classic PR Batch 00002.04.2026 PERS Miscellaneous Classic 4/28/2026 1,583.51 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS FIre PEPRA PR Batch 00002.04.2026 PERS FIre PEPRA 4/28/2026 1,611.15 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS Fire PEPRA PR Batch 00002.04.2026 PERS Fire PEPRA 4/28/2026 3,383.37 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS Police PEPRA PR Batch 00002.04.2026 PERS Police PEPRA 4/28/2026 3,442.41 0.00 04/28/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00002.04.2026 PERS Police PEPRA PR Batch 00002.04.2026 PERS Police PEPRA Total: 24,408.36
CalPERS Total: 24,408.36
EDD ACH
300177
AP-To Be Paid Proof List (05/01/2026 - 11:32 AM) Page 1 *** means this invoice number is a duplicate.
15 Invoice Number Invoice Date Amount Quantity Payment Date Description Reference
Task Label Type PO # Close PO Line #
Account Number
4/28/2026 1,534.45 0.00 04/28/2026 No 0
10-000-2140 State Disability Ins Witheld PR Batch 00002.04.2026 State Disability Insurance PR Batch 00002.04.2026 State Disability Insurance 4/28/2026 4,570.61 0.00 04/28/2026 No 0
10-000-2130 State Income Tax Witheld PR Batch 00002.04.2026 State Income Tax PR Batch 00002.04.2026 State Income Tax Total: 6,105.06
EDD ACH Total: 6,105.06
Expertpay
300159
4/28/2026 346.15 0.00 04/28/2026 No 0
10-000-2184 Court Ordered Witheld PR Batch 00002.04.2026 Garnishment PR Batch 00002.04.2026 Garnishment Total: 346.15
Expertpay Total: 346.15
IRS
300158
4/28/2026 12,068.89 0.00 04/28/2026 No 0
10-000-2120 Fed Income Tax Witheld PR Batch 00002.04.2026 Federal Income Tax PR Batch 00002.04.2026 Federal Income Tax 4/28/2026 8,030.07 0.00 04/28/2026 No 0
10-000-2110 FICA Witheld PR Batch 00002.04.2026 FICA Employee Portion PR Batch 00002.04.2026 FICA Employee Portion 4/28/2026 8,030.07 0.00 04/28/2026 No 0
10-000-2110 FICA Witheld PR Batch 00002.04.2026 FICA Employer Portion PR Batch 00002.04.2026 FICA Employer Portion 4/28/2026 1,878.01 0.00 04/28/2026 No 0
10-000-2110 FICA Witheld PR Batch 00002.04.2026 Medicare Employee Portion PR Batch 00002.04.2026 Medicare Employee Portion 4/28/2026 1,878.01 0.00 04/28/2026 No 0
10-000-2110 FICA Witheld PR Batch 00002.04.2026 Medicare Employer Portion PR Batch 00002.04.2026 Medicare Employer Portion Total: 31,885.05
IRS Total: 31,885.05
AP-To Be Paid Proof List (05/01/2026 - 11:32 AM) Page 2 *** means this invoice number is a duplicate.
16 Invoice Number Invoice Date Amount Quantity Payment Date Description Reference
Task Label Type PO # Close PO Line #
Account Number
Report Total: 62,744.62
AP-To Be Paid Proof List (05/01/2026 - 11:32 AM) Page 3 *** means this invoice number is a duplicate.
17 To Be Paid Proof List
05/15/2026 - 7:54AM
[email protected]
Printed:
User:
Accounts Payable
Batch: 00005.05.2026 - 4/27/26-5/10/26 Payroll
Invoice Number Invoice Date Amount Quantity Payment Date Description Reference
Task Label Type PO # Close PO Line #
Account Number
CalPERS
300160
5/12/2026 447.80 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS Miscellaneous Classic PR Batch 00001.05.2026 PERS Miscellaneous Classic 5/12/2026 778.51 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS Miscellaneous Classic PR Batch 00001.05.2026 PERS Miscellaneous Classic 5/12/2026 951.36 0.00 05/12/2026 No 0
10-000-2155 Deferred Compensation Witheld PR Batch 00001.05.2026 Deferred Comp PERS PR Batch 00001.05.2026 Deferred Comp PERS 5/12/2026 5,381.58 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS Miscellaneous PEPRA PR Batch 00001.05.2026 PERS Miscellaneous PEPRA 5/12/2026 5,527.43 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS Miscellaneous PEPRA PR Batch 00001.05.2026 PERS Miscellaneous PEPRA 5/12/2026 1,583.51 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS FIre PEPRA PR Batch 00001.05.2026 PERS FIre PEPRA 5/12/2026 1,611.15 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS Fire PEPRA PR Batch 00001.05.2026 PERS Fire PEPRA 5/12/2026 3,364.26 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS Police PEPRA PR Batch 00001.05.2026 PERS Police PEPRA 5/12/2026 3,422.97 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS Police PEPRA PR Batch 00001.05.2026 PERS Police PEPRA 5/12/2026 1,670.18 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS Police Classic PR Batch 00001.05.2026 PERS Police Classic 5/12/2026 734.90 0.00 05/12/2026 No 0
10-000-2150 PERS Payable Witheld PR Batch 00001.05.2026 PERS Police Classic PR Batch 00001.05.2026 PERS Police Classic Total: 25,473.65
CalPERS Total: 25,473.65
AP-To Be Paid Proof List (05/15/2026 - 7:54 AM) Page 1
*** means this invoice number is a duplicate.
18 Invoice Number Invoice Date Amount Quantity Payment Date Description Reference
Task Label Type PO # Close PO Line #
Account Number
EDD ACH
300177
5/12/2026 1,539.63 0.00 05/12/2026 No 0
10-000-2140 State Disability Ins Witheld PR Batch 00001.05.2026 State Disability Insurance PR Batch 00001.05.2026 State Disability Insurance 5/12/2026 4,384.46 0.00 05/12/2026 No 0
10-000-2130 State Income Tax Witheld PR Batch 00001.05.2026 State Income Tax PR Batch 00001.05.2026 State Income Tax Total: 5,924.09
EDD ACH Total: 5,924.09
Expertpay
300159
5/12/2026 346.15 0.00 05/12/2026 No 0
10-000-2184 Court Ordered Witheld PR Batch 00001.05.2026 Garnishment PR Batch 00001.05.2026 Garnishment Total: 346.15
Expertpay Total: 346.15
IRS
300158
5/12/2026 11,262.73 0.00 05/12/2026 No 0
10-000-2120 Fed Income Tax Witheld PR Batch 00001.05.2026 Federal Income Tax PR Batch 00001.05.2026 Federal Income Tax 5/12/2026 7,911.96 0.00 05/12/2026 No 0
10-000-2110 FICA Witheld PR Batch 00001.05.2026 FICA Employee Portion PR Batch 00001.05.2026 FICA Employee Portion 5/12/2026 7,911.96 0.00 05/12/2026 No 0
10-000-2110 FICA Witheld PR Batch 00001.05.2026 FICA Employer Portion PR Batch 00001.05.2026 FICA Employer Portion 5/12/2026 1,850.39 0.00 05/12/2026 No 0
10-000-2110 FICA Witheld PR Batch 00001.05.2026 Medicare Employee Portion PR Batch 00001.05.2026 Medicare Employee Portion 5/12/2026 1,850.39 0.00 05/12/2026 No 0
10-000-2110 FICA Witheld PR Batch 00001.05.2026 Medicare Employer Portion PR Batch 00001.05.2026 Medicare Employer Portion Total: 30,787.43
AP-To Be Paid Proof List (05/15/2026 - 7:54 AM) Page 2
*** means this invoice number is a duplicate.
19 Invoice Number Invoice Date Amount Quantity Payment Date Description Reference
Task Label Type PO # Close PO Line #
Account Number
IRS Total: 30,787.43
Nationwide
300161
5/12/2026 725.00 0.00 05/12/2026 No 0
10-000-2155 Deferred Compensation Witheld PR Batch 00001.05.2026 Deferred Comp Nationwide PR Batch 00001.05.2026 Deferred Comp Nationwide 5/12/2026 1,490.00 0.00 05/12/2026 No 0
10-000-2155 Deferred Compensation Witheld PR Batch 00001.05.2026 Deferred Comp Nationwide 50 PR Batch 00001.05.2026 Deferred Comp Nationwide 50 Total: 2,215.00
Nationwide Total: 2,215.00
STERLING HEALTH ADMINISTRATION
28815
5/12/2026 475.00 0.00 05/12/2026 No 0
10-000-2161 Flexible Spending Plan Payable PR Batch 00001.05.2026 HSA Deduction PR Batch 00001.05.2026 HSA Deduction Total: 475.00
STERLING HEALTH AD 475.00
Report Total: 65,221.32
AP-To Be Paid Proof List (05/15/2026 - 7:54 AM) Page 3
*** means this invoice number is a duplicate.
20 CITY COUNCIL AGENDA ITEM #7c
MEETING DATE: May 26, 2026
TO: Mayor and City Council
FROM: Ken Kellogg, Public Works Director
SUBJECT: Approval to Award Contract to Craig Johnson LS for Additional Survey Work for Lake Street Reconstruction
RECOMMENDATION:
Staff respectfully request that the City Council approve a contract with Craig Johnson LS for additional land surveying work to support the Complete Street approach for the reconstruction of East Lake Street.
BACKGROUND:
In March of this year, the City’s contractor, Green Dot, submitted their Complete Streets Plan for Lake Street: Lake Street for All. It is the conceptual plan for reconstructing Lake Street that includes alternative transportation in the form of bike lanes, full sidewalks and crosswalks with ADA compliance, and traffic control. As part of the conceptual plan, a site survey was completed by Craig Johnson LS.
The City has contracted with Kimley-Horn to produce a full design package including plans, specifications and bid documents for the reconstruction of East Lake Street. They will utilize the Lake Street for All plan as part of their complete streets approach for the design. That includes the site survey completed by Craig Johnson LS. It will also include upgrading of water, sewer and storm drains. This additional work requires additional site survey work which needed be completed by 3/31/2026, the date stipulated by the STIP grant. To expedite the survey work and meet the time constraint, the City contracted with Craig Johnson LS to complete the additional survey required for a full complete streets design.
We request Council approval to proceed with contract award. It will be funded by the STIP PPNO 2594 grant for Lake Street Reconstruction.
X Regular Session
Special Session
Emergency
Session
Closed Session
21 Johnson Land Surveying
692 East 12th Street
Chico, CA 95928 US
+15308283626
[email protected]
www.johnsonlandsurveying.net
Invoice
BILL TO
City of Mt. Shasta
SHIP TO
City of Mt. Shasta
INVOICE # DATE TOTAL DUE DUE DATE TERMS ENCLOSED
2853 04/09/2026 $12,100.00 05/09/2026 Net 30
DATE ACTIVITY DESCRIPTION QTY RATE AMOUNT
Topographic Survey
and Mapping
topographic and record right of way
survey for E. Lake Street.
NOTE: ALL WORK WAS
COMPLETED 3/31/26
1 12,100.00 12,100.00
Ways to pay BALANCE DUE $12,100.00
View and pay
22 Johnson Land Surveying
www.johnsonlandsurveying.net
692 East 12th Street
Chico, Ca 95928
530-828-3626
www.johnsonlandsurveying.net
March 13, 2026
Ken Kellog
Director of Public Works
City of Mt. Shasta
Reference: Surveying Services: Field work and mapping for E. Lake Street and North Washington Drive between Mt. Shasta Blvd. and Rockfellow Drive, located in the City of Mt. Shasta, Ca.
Dear Ken.
Johnson Land Surveying would be happy to provide you with an estimate for services on the above referenced site.
The tasks are itemized as follows:
1. Field work to tie in all utility markings for Water, Storm Drain and Sewer facilities along the route referred to above.
2. Field work to tie in all improvements within 50’ on each side of E. Lake Street at all intersecting roads along the above referenced route.
3. Mapping showing underground utilities, and street improvements.
4. Depth and size of all Storm Drain and Sewer improvements.
Cost: $10,000.00
Optional Tasks for right of way between Magnolia Street and Rockfellow Drive.:
1. Coordination with additional consultant tasked with establishing the right of way for E. Lake Street and N.
Washington along the route between Magnolia Street and Rockfellow Drive.
Cost: Cost will be negotiated at the appropriate time as information is provided to enable determination of right of way.
Notes:
1. Work will commence upon the signature of this proposal.
2. The total fees shown hereon are due and payable upon completion of all tasks.
3. If for any reason the client wishes to cancel this contract after commencement of work has begun, Johnson Land Surveying must be notified in writing. All fees will be refunded minus the time spent on either the Field work or Office Time spent on research and calculations. All office time is $175.00 per hour and all field work is $275.00 per hour. Client will be refunded the remainder of the fees within 2 weeks of notice of cancellation.
Thank you for considering Johnson Land Surveying for your project. We look forward to hearing from you.
Sincerely,
Craig T. Johnson L.S. 8638
Johnson Land Surveying.
Agreed to and accepted by: Date: 03/16/26
23 City Council Agenda Item #8
Staff Report
Meeting Date: May 26, 2026
To: Mayor and City Council
From: Malisa Dodd, Finance Director
Subject: Public Hearing on the Proposed Fiscal Year 26-27 Recommendation:
Staff recommend approval of the proposed Fiscal Year 26-27 budget.
Background & Summary:
Staff have prepared a requested and proposed budget for Fiscal Year 26-27. This hearing is to review the proposed budget, hear public comments, deliberations from City Council and approve a budget for adoption on June 22, 2026.
Financial Impact:
This will set budget for the coming fiscal year, including appropriation and staffing authority.
Attachments:
Budget Review reports
X Regular
Consent
Closed
Presentation
24 Proposed FY26-27 Budget Hearing Presentation Schedule Presenter Topic Budget Pages
City Manager – Todd Juhasz Budget Message 4-6
Jake Pritchard and Dani Williams
DEAC committee members
Fund 66 – Downtown Enhancement – Business
Improvement Area Fund
24-25
Evelyn Calas
Library Tax Advisory Committee member
Fund 68 – Friends of the Library activities 26-27
Director of Finance - Malisa Dodd Update on current revenue actuals City Council Discussion and Deliberations
City Council, Mayor – Casey Glaubman General Fund Department – City Council 28-29 City Administration – Todd Juhasz General Fund Departments – City Administration 30-31 Director of Finance - Malisa Dodd General Fund Departments – Finance and Human Resources, Community Partners
32-33
Director of Planning – Kim Fowler General Fund Dept Planning & Building 36-37 Fire Chief – Cory Burns General Fund Dept 650
Fund 50 – Fire Assessment District Fund
38-40
Police Chief – Robert Gibson General Fund Dept 600 & 613 Fund 64 – BSCC Prop 64 Grant
Fund 65 – COPS – Supplemental Law
Enforcement Fund
41-45
Public Works Director – Ken Kellogg General Fund – Public Works Departments 46-27 City Council Discussion and Deliberations
Public Works Director – Ken Kellogg Fund 30 - Drainage
Fund 40 - Water
Fund 45 - Wastewater
1-23
Director of Finance - Malisa Dodd Fund 20/21 – Transportation – LTF claim & STAGE Fund 28 – Gas Tax
Fund 67 – Grants
1-17
City Council Discussion and Deliberations
25 DEAC BUDGET PROPOSAL
2026-2027
26 Accomplishments
• DEAC installed 2 bike racks in the downtown area- at Parker’s Plaza and near The Gallery • DEAC had 2 power boxes wrapped with art- on Alma St and on Chestnut St • DEAC installed a sculpture donated to the city at the top of the Castle St parking lot • DEAC promoted and approved 2 Façade improvements along Mt. Shasta Blvd 27 28
NEXT SET OF POWER BOXES TO WRAP
29 POTENTIAL MURAL
30 The Facade Improvement Program is a program run by the Downtown Enhancement Advisory Committee (DEAC) to help downtown Mt. Shasta businesses and building owners improve the appearance of their properties. (The initial fund was approved by the City Council in 2021 for $10K. ) How it works: Spend at least $1,000 on eligible facade improvements, and DEAC will reimburse up to $500.
What qualifies: Exterior improvements like painting, new signs or awnings, window/door replacement, masonry cleaning, lighting, and historic element restoration.
Key requirements:
• Get DEAC approval before starting work
• Use licensed contractors — owner labor doesn't count toward the minimum spend • Complete the project within 12 months of approval
• Submit paid receipts and lien waivers to receive reimbursement To apply: Submit the application form with project photos, plans, cost estimates, and contractor info at the City Hall 31 WAYFINDING
SIGNAGE
• DEAC would like to begin the process
of developing unified wayfinding
throughout the downtown district,
with the initial focus being clear signage
to the public parking lots. Initial goal of
adding signage at Lake St. and Mt.
Shasta Blvd intersection and Alma St.
and Mt. Shast Blvd intersection
32 BIKETOBER FEST
DEAC would like to develop and
inaugurate a Biketober Festival
to be held annually in October
with hopes that the event
revenues would cover the initial
investment funds and begin to
generate funds for further
DEAC initiatives and parking
improvements.
33 City of
Mt.Shasta
FISCAL YEAR
2026-27
BUDGET
34 CITY OF
Mt. Shasta
CITY OF Mt. Shasta
BUDGET
FY 2026-27
Mayor and City Council
Casey Glaubman
Mayor
Tessa Clure
Mayor Pro Tem
John Redmond
Council Member
Jeffrey Collings
Council Member
John Stackfleth
Council Member
City Staff
Todd Juhasz
City Manager
Rachel Agron
Deputy City Clerk
Robert Gibson
Police Chief
Cory Burns
Fire Chief
Ken Kellogg
Public Works Director
Malisa Dodd
Finance Director
Kim Fowler
Director of Planning
35 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
TABLE OF CONTENTS
BUDGET MESSAGE……………………………..……………………………………………………………………………… 4
GENERAL INFORMATION
Organizational Chart……………………………………………………………………………………………………… 7 City of Mt. Shasta City Profile………………………………………………………………………………………….. 8 Demographic Overview………………………………………………………………………………………………….. 9 Personnel Summary by Department…………………………………………………………………………………… 10 Budget Preparation Timeline…………………………………………………………………………………………… 13 Classification of Funds………………………………………………………………………………………………….. 14 Glossary of Budget Terms………………………………………………………………………………………………. 17
FINANCIAL SUMMARIES
Summary of Estimated Revenues & Appropriations and Estimated Changes in Fund Balances………………..... 22 General Fund Expenses and Revenues…………………………………………………………………………………. 23
PROGRAM AND DEPARTMENTAL DETAILS
Business Area Improvement – DEAC 24
Library ………………………………………………………………………………………………………………… 26
City Council………………………………………………………………………………………………………………. 28 City Administration 30
Finance and Human Resources 32
Community Partnerships……………………………………………………………………………… 35 Planning and Building 36
Fire Department 38
Law Enforcement……………………………………………………………………………………………………….. 41 Public Works……………………………………………………………………………………………………………… 46 36 4
CITY OF MT. SHASTA
PROPOSED BUDGET FOR FY 2026/27
June 2026
Honorable Mayor and City Council,
It is an honor to submit the Proposed Budget for Fiscal Year 2026-27 for the City of Mt. Shasta. I am grateful for the leadership of the City Council and the dedication of our staff throughout this process. This budget reflects careful analysis built on actual expenditure data, current-year estimates, and projections grounded in verified cost drivers including CalPERS actuarial valuations, Teamsters labor agreements, utility rate studies, and insurance pool data.
The FY 2026-27 budget totals approximately $16.4 million across all funds, encompassing the General Fund, Enterprise Funds (Water and Wastewater), Drainage Fund, and various Special Revenue Funds. The General Fund is proposed at approximately $6.10 million in expenditure against projected revenues of $6.15 million, with a modest net excess of approximately $45,574 after accounting for all allocations and special revenue offsets. The budget has been shaped by the City’s disciplined target-setting process, which reduced several departmental requests from initial submissions.
Total General Fund revenues are projected at $6,143,781 for FY 2026-27. The City’s primary revenue sources include Sales and Use Tax, Transient Occupancy Tax (TOT), Property Tax, and Vehicle License Fees. Revenues reflect conservative projections given ongoing economic instability and variability, with some sources trending modestly downward while others show modest growth.
Sales tax collections for FY 2024-25 totaled $1,522,870. Year-to-date through April 2026, collections are running at approximately 57.57% of the annual projection, indicating a modest shortfall from the prior year. The FY 2026-27 sales tax projection is $1,500,000, a conservative estimate that accounts for ongoing economic variability. The total sales tax rate in Mt. Shasta is 7.5%, comprised of the 6.0% California state tax, a 0.25% Siskiyou County tax, and additional local district taxes. Among those local components is Measure H, the City’s voter-approved Library Sales Tax measure. Measure H was passed by Mt. Shasta voters in June 2011 in response to the County’s withdrawal of library funding, Measure H adds a dedicated 0.25% sales tax whose revenues are used exclusively to fund the operations of the Mt. Shasta Branch Library. A Citizens’ Advisory Committee appointed by the City Council reviews and advises on expenditure of these funds. Measure H has been essential to keeping the library open and growing its services for the community. The reserve budget for the Library holds approximately $1.4m that is being considered for use in collateralizing a loan for the renovation of the exterior and interior, an addition of a conference room to be added to the structure, or a combination of both.
Transient Occupancy Tax (TOT), or “Room Tax,” remains a significant revenue source for the City, due in significant part to the 2% rate increase passed by voters in 2023 that took effect July 1st 2024. The measure raised the TOT tax rate from 10% to 12%.
FY 2024-25 actuals came in at $1,596,668, and collection through Q3 of FY 2025-26 total $980,607, tracking reasonably well toward the annual target. The FY 2026-27 projection of $1,615,000 reflects flat growth. 37 5
Secured and unsecured property tax revenue is projected to remain stable at $820,000 for FY 2026-27, consistent with the FY 2025-26 budget. Vehicle License Fee revenues are projected at $440,000. The Property Tax In-Lieu of Vehicle License Fee (VLF), or “VLF Swap,” represents a portion of this total and grows in line with assessed valuation changes in the City.
The Finance Committee is reviewing proposed updates to the business license fee structure. Under the current structure, 777 licensed businesses generated approximately $80,381 in revenues through April 2026, with a full-year projection of $96,390. Under proposed revisions to fee for services rendered Master Fee schedule, projected revenues for FY 2026-27 would increase to $110,000. Staff will bring the updated fee schedule to Council for consideration in phases throughout the year after passage of the budget.
Cannabis fees are projected to remain flat at $115,000 for FY 2026-27, consistent with the current year. Staff will continue to monitor this revenue source as the local market evolves.
Franchise fee revenues are projected at $175,000, unchanged from the FY 2025-26 budget.
The City’s utility enterprise funds continue to face structural fiscal challenges. The Water Enterprise Fund projects a excess of approximately $85,811 in FY 2026-27, and the Wastewater Fund projects a excess of approximately $18,377. Both funds carry significant debt service obligations, growing personnel costs, and aging infrastructure requiring capital investment. Water rates for FY 2026-27 reflect modest increases approved through a previous Proposition 218 process. The water flow fee increases from $1.0667 to $1.10 per 1,000 gallons, and flat-fee service charges increase modestly across all meter sizes. Residential sewer rates increase from $75.00 to $78.00 per month.
The City remains committed to pursuing available state and federal infrastructure grant program funds to supplement rate revenues and reduce the long-term cost burden on ratepayers. Rate adequacy will remain an ongoing policy priority in future budget cycles.
The FY 2026-27 proposed Citywide Master Fee Schedule will be considered by Council in stages in 2026. Updates reflect a pressing need to better capture the true costs of providing services to the public for specialized work such as encroachment permits, licensing, and plan review. Proposed adjustments include fire inspection fees, building permit fees, planning application fees, and public works permit fees, with building permit valuation-based fees potentially increasing by approximately 14–15% across all tiers. Staff recommend that fee updates be reviewed periodically to ensure they remain aligned with actual costs while staying competitive.
Personnel costs are the largest single expenditure category. Citywide total compensation is budgeted at approximately $5,897,556, up from $5,196,669 in FY 2025-26, driven by a contractual COLA adjustment of 3% per the Teamsters Local 137 MOU and rising health insurance costs.
CalPERS Unfunded Actuarial Liability (UAL) payments total approximately $561,000 across all plans. The Miscellaneous Plan UAL payment is $292,436, the Police UAL is $228,966, and the Fire UAL is $39,329. These obligations are projected to continue growing in future fiscal years.
Insurance costs through the SCORE liability pool are increasing significantly. The General Fund’s insurance costs total $389,541, reflecting a 27% increase in payroll-based deposit premiums citywide, driven by payroll growth and updated experience modifications. As is common in small cities, a portion of this year’s increase can be attributed to a higherthan-normal rise in workers’ compensation claims in FY 2025-26.
IT services through Apex Technology Management are projected at $115,000 for FY 2026-27, reflecting a 3.5% contract renewal increase, allocated across the General Fund and Enterprise Funds. Utility and fuel costs, service contracts, and materials costs continue to trend upward across all departments.
Sludge removal costs in the Wastewater Fund have been a significant variable. The FY 2025-26 estimate reached 38 6
$416,495 which is well above the $88,118 actual in FY 2024-25.
The budget maintains reserve balances across the General Fund and Enterprise Funds to provide fiscal stability.
Guided by the Finance Committee and Finance Director’s disciplined approach, reserve targets are factored into the annual budget process, and staff will continue to monitor fund balances throughout the fiscal year.
The City faces significant infrastructure investment needs across its water, wastewater, and transportation systems.
The Water Enterprise Fund carries an ongoing DWSRF-funded capital program totaling over $9.7 million in project scope, with $20,000 in FY 2026-27 for a Spring Hill Water Supply update and a Water Rate Study update. Wastewater debt service payments total approximately $505,421 in FY 2026-27 across three State and Federal loans. A solar financing payback period for the Public Works Yard and Wastewater Treatment plant begins in FY 2026-27 for the Wastewater Fund, with combined principal payments of $155,000 and associated interest. Staff will continue to pursue grant and low-interest loan opportunities at the state and federal level to address long-term capital needs.
An especially significant issue is the failure to pass an increase in the stormwater fund. Currently a single-family home owner currently pays $1.00 a month. The City was seeking an increase to a modest $15.00 a month (business are proportionally higher). Since the measure didn’t pass, the amount collected from single family rate payers, amounts to $24,000 annually. When it comes to replacing failing stormwater drainage infrastructure, $24,000 is not enough money to complete even the most basic repairs let alone capital projects.
The FY 2026-27 budget includes a proposed $221,295 in community support allocations from the General Fund.
These include the Visitor’s Bureau, Visit Mt. Shasta/Ascension, the Siskiyou Economic Development Council, the Beautification Committee, and City Public Engagement Support. These investments reflect the Council’s commitment to the economic vitality and livability of Mt. Shasta.
The City employs approximately 28.90 FTE in the General Fund and a total citywide workforce of approximately 45–48 FTE including part-time positions across all funds. No new positions are proposed for FY 2026-27 despite the need for two additional firefighters and to pay to upgrade outdated and failing equipment for both fire and police. We are optimistic that voters will see the wisdom of funding Fire and essential Public Safety services by passing a general sales tax measure in November.
A Building Inspector-Plans Examiner classification was formally established in November 2025 and is budgeted within the Planning/Building Department, subject to the provisional employee meeting all ICC certification requirements. The City’s employees remain the City’s greatest asset and the primary vehicle for delivering services to our community.
Total employment costs also represent the largest share of the City’s operating budget, and staff is committed to maintaining competitive compensation while managing overall cost growth responsibly.
The FY 2026-27 budget is a product of deliberate analysis and conservative planning in the face of genuine fiscal pressures. Rising pension obligations, increasing infrastructure costs, growing debt service, and ongoing salary pressures all require continued vigilance. At the same time, the City remains committed to delivering essential services and investing in the long-term health of our community.
I am grateful for the dedication of City staff, the engagement of the City Council, and the partnership of the community in making Mt. Shasta a safe and vibrant place to live, work, and visit. I respectfully submit this budget for the Council’s consideration and adoption.
Respectfully Submitted,
Todd Juhasz
City Manager
39 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
7 ORGANIZATIONAL CHART
40 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
8 City of Mt. Shasta Profile
California's most iconic volcanic landmark, Mount Shasta, towers over one of the state's most venerated small cities. The City of Mt. Shasta has a great deal to offer far beyond the mountain's breathtaking silhouette. The City, situated at 3,600 feet above sea level on the southwestern flank of the 14,179-foot peak, is framed by pine covered ridgelines and the sweeping grandeur of the Shasta Cascade region. The headwaters of the Sacramento River emerge from cold and incredibly pure springs within the City Park. In fact, the water that emerges has spent years being purified through porous volcanic rock and lava tubes.
Mount Shasta is a sacred, central hub for several Native American tribes, including the Shasta, Wintu, Modoc, Achomawi, Atsugewi, Karuk, Klamath, Okwanuchu, and Yana. The mountain is historically recognized as a territorial boundary for four primary groups—the Shasta, Modoc, Ajumawi/Atsuwegi, and Wintu—who have inhabited the area since time immemorial. The area was first reached by Euro-American explorers in the 1820s, when fur trappers followed the ancient Siskiyou Trail, a network of Native American footpaths connecting California and the Pacific Northwest. Settlement grew steadily through the 1850s, and the community was called Strawberry Valley, then Berryvale, and later Sisson. In 1922, the town’s citizens voted to adopt the name that best reflected its identity and its setting: the City of Mt. Shasta. The federal government approved this change in 1924. The renaming of the city to the City of Mt. Shasta—along with the 250th founding of the United States—is being celebrated this summer (2026) with a series of events.
Founded by brave and intrepid citizens, this full-service city of approximately 3,200 people has seen its share of transformation. Built on tourism and timber, the city flourished after the arrival of the Central Pacific Railroad in 1887.
As the timber industry declined through the latter half of the 20th century, City leaders and residents looked to the community's extraordinary natural setting, quality of life, and cultural character as the foundation for its future. With nearly 26,000 visitors annually, tourism is the City's primary industry, Mt. Shasta has emerged as the recreational and cultural hub of Siskiyou County and an easily recognizable symbol of California’s outdoor adventure preeminence.
Today, the City of Mt. Shasta has compelling cultural significance and is a draw for spiritually-minded people and outdoor enthusiasts, as well as those who want to immerse themselves in its natural beauty. Thanks to a thriving community of artists, writers, and musicians, the City, often in collaboration with the Siskiyou Arts Council and other art- and spiritually-focused groups, hosts a robust calendar of festivals, markets, and community events. Additionally, it is the gateway to world-class outdoor recreation, such as mountaineering and biking on numerous trails; fishing on the Sacramento, McCloud, and Klamath Rivers; hiking to Mossbrae Falls and Castle Lake; and kayaking on Lake Siskiyou.
Fine restaurants, overnight accommodations, and art galleries along with attractions such as the Mt. Shasta Sisson Museum with the adjacent Mount Shasta Fish Hatchery (the oldest working fish hatchery west of the Mississippi River) significantly add to the City’s draw. These activities reflect the community’s longstanding ethic of stewardship for the lands and surrounding waterways.
The Mt. Shasta Sisson Museum, which is a self-supported, largely volunteer-operated institution has welcomed more than 550,000 guests since opening on July 4, 1983 and serves as the City's repository of civic memory. Its exhibits illuminate the region's Native American heritage, volcanic geology, railroad history, spectacular beauty, and mountaineering legacy. The museum hosts numerous presentations and functions as a true community gathering place.
Long-time residents and newcomers, all of whom are drawn here by the mountain, by the pace of life, or by something harder to name, represent a wide spectrum of backgrounds, beliefs, and pursuits. The City's small-town qualities, its sense of community, and its remarkable natural setting make the City of Mt. Shasta the jewel that it is today. As the naturalist John Muir wrote upon his first sight of Mount Shasta from across the Sacramento Valley, "my blood turned to wine, and I have not been weary since." For those who live here, that feeling never entirely fades. 41 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
9 DEMOGRAPHIC OVERVIEW
POPULATION
Total Population:
Growth Rate:
Average Household Size:
Median Age:
Median Household Income:
HOUSING
3,076
-0.77%
2.2 51.2
$47,917
Number of Dwelling Units 1,906
Owner Occupied: 50.2%
Renter Occupied: 48.9%
Median Home Price: $411,157
Median Rental Rate: $2,150
BUSINESS
Top 15 Sales Tax
Top 15 Transient Occupancy Tax
Producers in 2025 (alphabetical order)
• Cold Creek Inn
• Evergreen Lodge
• Inn at Mount Shasta
• Loge Mt. Shasta
• Mary's Inn & Mount Shasta Retreat
• Monte Bianco Inn
• Mt. Shasta KOA
• Pine Needles Inn
• Shasta Inn LLC
• Ski Village Drive
• Strawberry Valley Inn
• Summit Lofts
• The Cottage Inn
• The Stone House
• Tree House
Producers in 2024 (alphabetical order)
42 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PERSONNEL SUMMARY BY DEPARTMENT
10 Actua Department FY 23-24 FY 24-25
Actual
FY 25-26
Adopted
FY 25-26
Actual
FY 26-27
Proposed
CITY COUNCIL
Council Member 5.0 5.0 5.0 5.0 5.0
TOTAL 5.0 5.0 5.0 5.0 5.0
CITY ADMINISTRATION
City Manager 1.0 1.0 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0 1.0 1.0
TOTAL 2.0 2.0 2.0 2.0 2.0
CITY CLERK
City Clerk (elected) 1.0 1.0 1.0 1.0 1.0
TOTAL 1.0 1.0 1.0 1.0 1.0
CITY TREASURER
City Treasurer (elected) 1.0 1.0 1.0 1.0 1.0
TOTAL 1.0 1.0 1.0 1.0 1.0
FINANCE AND HUMAN RESOURCES
Director of Finance 1.0 1.0 1.0 1.0 1.0
Administrative Supervisor 1.0 1.0 1.0 1.0 1.0
Accounting Assistant 2.0 2.0 2.0 2.0 1.0
Office Assistant 1.0 1.0 1.0 - -
TOTAL 5.0 5.0 5.0 4.0 4.0
43 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PERSONNEL SUMMARY BY DEPARTMENT
11 Actua Department FY 23-24 FY 24-25
Actual
FY 25-26
Adopted
FY 25-26
Actual
FY 26-27
Proposed
POLICE DEPARTMENT
Police Chief 1.0 1.0 1.0 1.0 1.0
Police Sergeant 2.0 2.0 2.0 2.0 2.0
Police Officer 7.0 7.0 7.0 6.0 6.0
Community Service Officer 1.0 1.0 1.0 1.0 1.0
Police Services Manager 1.0 1.0 1.0 1.0 1.0
Police Dispatch Supervisor 1.0 1.0 1.0 1.0 1.0
Communications Dispatcher 3.0 3.0 3.0 3.0 3.0
TOTAL 16.0 16.0 16.0 15.0 15.0
FIRE DEPARTMENT
Fire Chief 2.0 1.0 1.0 1.0 1.0
Fire Captain 2.0 2.0 2.0 1.0 1.0
Fire Engineer - - - 1.0 1.0
Firefighter 3.0 3.0 3.0 2.0 2.0
TOTAL 7.0 6.0 6.0 5.0 5.0
PLANNING & BUILDING
City Planner 1.0 1.0 1.0 1.0 1.0
Building Inspector/Plans Examiner - - - 0.6 0.6
Accounting Assistant .5 .5
TOTAL 1.0 1.0 1.0 2.1 2.1
44 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PERSONNEL SUMMARY BY DEPARTMENT
12 Actua Department FY 23-24 FY 24-25
Actual
FY 25-26
Adopted
FY 25-26
Actual
FY 26-27
Proposed
PUBLIC WORKS, WATER, WASTEWATER AND DRAINAGE
Public Works Director 1.0 1.0 1.0 1.0 1.0
Public Works Supervisor 1.0 1.0 1.0 1.0 1.0
Senior Maintenance Worker 2.0 2.0 2.0 2.0 2.0
Maintenance Worker II and I 5.0 5.0 5.0 5.0 5.0
Senior Mechanic 1.0 1.0 1.0 1.0 1.0
Accounting Assistant .5 .5
TOTAL 10.0 10.0 10.0 10.5 10.5
WASTEWATER TREATMENT PLANT
Chief Plant Operator 1.0 1.0 1.0 1.0 1.0
Wastewater Plant Operator II 1.0 1.0 1.0 2.0 2.0
Wastewater Plant Operator I 1.0 1.0 1.0
TOTAL 3.0 3.0 3.0 3.0 3.0
TOTAL BUDGETED POSITIONS (excluding elected) 44.0 43.0 43.0 40.6 40.6 45 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
13 April 17, 2026
City Manager and Finance Director review requested budget with city appointed Finance Committee.
March 11, 2026 Budget packets distributed to Department Heads.
March 24, 2026 Departments submit completed budget packets to the Finance Director for review.
April 1 - April 9, 2026
Finance prepares 1st draft of Requested Operating Budget based on department requests.
May 26, 2026
Budget Hearing conducted to review proposed budget, hear comments and deliberations and approve fiscal budget.
June 22, 2026 Operating Budget adopted by City Council.
BUDGET PREPARATION TIMELINE
April 27 - May 8, 2026 Finance prepares draft of Proposed Budget incorporating results of finance committee meeting for final review with department heads.
46 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CLASSIFICATION OF FUNDS
14 The accounts of the City are organized on the basis of funds. A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts recording resources, together with all related liabilities, obligations, and equities, which are segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The City currently uses the following funds:
GENERAL FUND
The General Fund (fund 10)- is used to account for the financial resources and expenditures associated with most City operations where revenue is not required to be recorded in a separate fund. Revenues collected in the General Fund are not restricted as to the program or purpose they may be spent upon. They are derived primarily from taxes which account for approximately 78% of all General Fund revenues.
Other General Fund revenue sources include licenses and permits, fines and forfeitures, use of money and property, intergovernmental revenues, charges for services, and other miscellaneous revenues.
SPECIAL REVENUE FUNDS
AB 1600 Fund (fund 16)- Accounts for revenues received and expenditures made related to Development Impact Fees charged by the City to an applicant in connection with approval of a development project.
Local Transportation Fund (fund 20/21)- Established to account for the construction and maintenance of the streets and roads of the City, as well as to provide mass transit, as financed from “Transportation Development Act” monies passed through the County of Siskiyou by the State.
Gas Tax Fund (fund 28) - Accounts for revenues received and expenditures made for general street maintenance. Financing is provided by the City’s share of state gasoline taxes collected under the Street and Highway Code, Sections 2103, 2105, 2106, 2107 and 2107.5. Sections 2103, 2105, 2106, and 2107 revenue can be used for street maintenance and construction, while Section 2107.5 revenue is restricted to street engineering activities.
Fire Assessment Fund (fund 50)- Established to account for fire suppression equipment acquisition, as financed by fire suppression assessments levied on property owners.
Springhill Assessment Fund (fund 55/56)- Accounts for sewer main line trunk extension funded by property owners. 47 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CLASSIFICATION OF FUNDS
15 Community Development Block Grant (CDBG) Fund (fund 60/61)- Accounts for revenues received and expenditures made for Community Development Block Grant eligible grants and capital projects. Financing is provided by the U.S. Department of Housing and Urban Development.
Proposition 64 Fund (fund 64)- Accounts for revenues received and expenditures made related to local governments that assist with law enforcement, fire protection, or other local programming to address public health and safety associated with the implementation of the Control, Regulate and Tax Adult Use of Marijuana Act. Funding is provided by the California Board of State and Community Corrections.
Supplemental Law Enforcement Fund (fund 65) - Accounts for various law enforcement revenues received and expenditures made for certain law enforcement and crime prevention expenditures in the Police Department. Financing is provided by the State of California’s Citizens Options for Public Safety (COPS) program and the Regional Narcotics Suppression Program.
Business Improvement Fund (fund 66)- Accounts for proceeds from special business improvement area tax funded through downtown City businesses that primarily provide parking.
Special Projects Fund (fund 67)
Brownfields EPA Grant - Accounts for revenues received and expenditures made for a brownfields cleanup grant to clean up the Providence Mine Mining Features Area located on Providence Mine Road and to support community outreach. Funding provided by the United States Environmental Protection Agency (EPA).
Proposition 68 Grant- Accounts for revenues received and expenditures made for local park rehabilitation, creation, and improvement grants to local governments on a per capita basis. Grant recipients are encouraged to utilize awards to rehabilitate existing infrastructure and to address deficiencies in neighborhoods lacking access to the outdoors. Funding is provided by the California Department of Parks and Recreation.
Library Fund - Measure(fund 68)- Established to account for the operation of the City’s Library which is funded through an additional .25% sales tax on sales within the city limits of Mt. Shasta Beautification Endowment Fund (fund 71)- Established to account for beautification projects and maintenance, to receive donations to the City designated for that purpose.
48 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CLASSIFICATION OF FUNDS
16 ENTERPRISE FUNDS
Drainage Fund (fund 30)- Accounts for revenues received and expenditures made related to the City's drainage operations and capital improvements.
Water Fund (fund 40)- Accounts for revenues received and expenditures made related to the City's water operations and capital improvements.
Sewer Fund (fund 45)- Accounts for revenues received and expenditures made related to the City's wastewater operations and capital improvements.
49 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
17 Accountability. The state of being obliged to explain one’s actions, to justify what one does. Accountability requires governments to answer to the citizenry -- to justify the raising of public resources and the purposes for which they are used.
Accrual Basis. Revenues are recognized when earned, and expenses are recognized when incurred.
Appropriated Budget. The expenditure authority created by the appropriation bills or ordinances, which are signed into law, and the related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations, and other legally authorized legislative and executive changes.
Appropriation. Amount of money budgeted for a given program. Appropriations do not mean the money will be fully expended, but are the means by which legal authority is given to expend public monies.
Assets. Property which has monetary value and is owned by a government.
Audit. A systematic examination of resource utilization concluding in a written report. It is a test of management’s internal accounting controls and is intended to: (1) ascertain whether financial statements fairly present financial position and results of operations; (2) test whether transactions have been legally performed; (3) identify areas for possible improvements in accounting practices and procedures; (4) ascertain whether transactions have been recorded accurately and consistently; and (5) ascertain the stewardship of officials responsible for governmental resources.
Balanced Budget. A budget in which available resources exceed or equal expenditures.
Basis of Accounting/Budgeting. A term used to refer to when revenues, expenditures, expenses and transfers – and the related assets and liabilities – are recognized in the accounts and reported in the financial statements.
Budget. A plan of financial and program operation which lists appropriations and the means of financing them for a given time period.
Budget Adoption. Formal adoption by the City Council which sets the spending path for the year.
Budget Calendar. The schedule of key dates or milestones that a government follows in the preparation and adoption of the budget.
Budgetary Control. The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. 50 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
18 Capital Outlay. A budget category which accounts for all furniture and equipment having a unit cost of $5000 or more and a useful life of more than one year. (See “Expenditure Categories”.) Category. A summary of account detail within the budget account structure level. For example, salaries and benefits are grouped together in the Category level as "Personnel"; office supplies, printing, equipment maintenance, etc., are grouped together in the Category level "Maintenance & Operations".
Charges for Services. Fees imposed upon users of services provided by the City.
Contingency. A budgetary reserve set aside for emergencies or unanticipated expenditure and/or revenue shortfalls.
Department. An organizational unit comprised of divisions. Each department is managed by a single director.
Depreciation. Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of physical elements, inadequacy, or obsolescence.
Encumbrances. Financial commitments related to unperformed services or contracts for goods for which part of an appropriation has been reserved.
Expenditures. Expenditures include current operating expenses which require the current or future use of net current assets, service and capital outlays.
Expenditure Categories. The individual expenditure accounts used to record each type of expenditure are categorized into groups of similar types. For budgeting purposes, objects of expenditure are categorized into groups of similar types of expenditures called major categories of expenditure. The principal objects of expenditure used in the budget are:
● Personnel. Salaries and fringe benefits paid to City employees. Includes items such as health/dental insurance, retirement contributions, and other benefits. ● Maintenance and Operations. Supplies and other materials/services used in the normal operations of City departments. Includes items such as books, chemicals and construction materials, consultant contracts, printing, travel, and utilities.
● Capital Outlay. A budget category which budgets all equipment having a unit cost of more than $5000 and an estimated useful life of more than one year. This includes furniture, automobiles, machinery, equipment, and other types of fixed assets.
51 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
19 Expenses. Decreases in net total assets. Expenses represent total cost of operations during a period, regardless of the timing of related expenditures.
Fee. The payment for direct receipt of a public service by the party who benefits from the service.
Fines and Forfeitures. Revenue collected by the City from the issuance of misdemeanor and infraction citations which are the result of vehicle code traffic violations and municipal code parking violations.
Fiscal Year. A twelve-month period of time used for budgeting, accounting, or tax collection purposes which may differ from a calendar year. City of Mt. Shasta operates on a July 1 to June 30 fiscal year.
Fixed Assets. Assets of a long-term nature such as land, buildings, machinery, furniture, and other equipment.
The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $5,000.
Franchise. A special privilege granted by a government permitting the continuing use of public property, such as City streets, and usually involving the elements of monopoly and regulation.
Fund. An independent fiscal and accounting term used to record all financial transactions related to the specific purpose for which the fund was created.
Fund Balance. The amount of financial resources available for use. Generally, this represents a summary of all the annual operating surpluses and deficits since the fund’s inception.
Fund Type. The highest level in the City’s budget account structure. The level includes General, Special Revenue, Capital Projects, and Enterprise. Included in each Fund Type may be several funds.
Gann Limit. A California ballot initiative adopted in 1980, and modified by Proposition 111 which passed in 1990, to limit the amount of tax proceeds state and local governments can spend each year. It now appears in California’s State Constitution as Article XIIIB.
General Fund. The primary fund of the City used to account for all revenues and expenditures of the City not legally restricted as to use.
Grant. Contributions or gifts of cash or other assets from another governmental or private entity to be used or expended for a specific purpose, activity, or facility.
Impact Fees. Fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development (e.g., parks, sidewalks).
Infrastructure. Facilities on which the continuance and growth of a community depend, such as roads, water lines, sewers, public buildings, parks, and so forth.
52 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
20 In-Lieu Tax. Tax levied in place of another tax or taxes. The State of California provides in-lieu motor vehicle fees to local governments to compensate for local personal property, not subject to property tax.
Interfund Transfers. Transfers are classified into residual equity transfers and operating transfers. Residual equity transfers are non-recurring or non-routine transfers of equity between funds. Operating transfers reflect ongoing operating subsidies between funds. An example of an operating transfer is when the General Fund would report its annual subsidy to fund capital improvements in the Capital Projects Fund.
Intergovernmental Revenue. Funding from Federal, State, and local grants and revenue sharing programs.
Internal Control. A plan of organization for purchasing, accounting and other financial activities which, among other things, provides that: (1) the duties of employees are subdivided so that no single employee handles a financial action from beginning to end; (2) proper authorizations from specific responsible officials are obtained before key steps in the processing of a transaction are completed; and, (3) records and procedures are arranged appropriately to facilitate safekeeping and effective control.
Licenses and Permits. Fees charged to recover the costs of regulating certain activities in the interest of the overall community. The fee may not exceed the actual cost and often does not fully recover regulatory costs. (e.g., building permits, encroachment permits, grading permits).
Maintenance and Operations. A budget category which accounts for all the supplies, goods, and services required to support a program or activity. (See “Expenditure Categories”.) Municipal. In its broadest sense, an adjective denoting the State and all subordinate units of government. In a more restricted sense, an adjective denoting a city or village as opposed to other local governments.
Municipal Code. A book that contains the City Council approved ordinances currently in effect. The Municipal Code defines City policy. The Municipal Code contains the “laws” of the City.
Operating Budget. A financial, programmatic, and organization plan for furthering the goals of the City Council through the City departments, which does not include one-time capital improvement projects.
Ordinance. A formal legislative enactment by the City Council. An ordinance has the full force and effect of law within the City boundaries, unless it is in conflict with any higher form of law, such as a State statute or constitutional provision. An ordinance has a higher legal standing than a resolution.
Personnel. Budget category used to denote salaries and all personnel associated benefits. (See “Expenditure Categories”.)
53 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
GLOSSARY OF BUDGET TERMS
21 Resolution. A special order of the City Council, which requires less legal formality than an ordinance, in terms of public notice, and the number of public readings prior to approval. A resolution has lower legal standing than an ordinance.
Revenue. Amount received for taxes, fees, permits, licenses, interest, use of property, and intergovernmental sources during the fiscal year.
Special Revenue Funds. These funds are separately administered because revenues are restricted by the State of California, the Federal government, or other governmental agencies as to how the City may spend them.
Statute. A written law enacted by a duly organized and constituted legislative body.
Subventions. Revenue collected by the State (or other level of government), which are allocated to the City on a formula basis. The major subventions received by the City, from the State of California, include motor vehicle in-lieu, gasoline taxes, and homeowner’s property tax exemptions.
Taxes. Compulsory charges levied by a government to finance services performed for the common benefit.
This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges (e.g., Senior Center class registration fees).
Transient Occupancy Tax. A tax levied on lodging rentals (e.g., hotels, motels) where occupancy is less than 30 days and paid by the lodger.
Use of Money and Property. Funds include interest earned on the City’s investment portfolio, rental income, and fees collected for other uses of City properties (e.g., for the privilege of using the City’s rights-of-way). 54 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
22 SUMMARY OF ESTIMATED REVENUES & APPROPRIATIONS AND
ESTIMATED CHANGES IN FUND BALANCES
Fund
Est. Fund
Balance
July 1, 2026
Proposed
Revenues
FY 26-27
Proposed
Appropriations
FY 26-27
General Fund (10) 1,423,214 6,143,781 6,089,207 8,645 108,381 1,468,788 Capital Projects Fund (12) 200,058 0 0 200,058
Development Impact Fund (16) 54,135 54,135
Local Transportation Fund(20) 618,254 139,092 89,727 667,619 Transportation Grants (21) 0 2,150,000 2,150,000 0
Gas Tax (28) 905,968 187,500 100,000 993,068
Fire Assessment Fund (50) 99,250 50,000 30,000 119,250
Springhill Assessment Fund 141,528 0 0 141,528
CDBG (60/61) 640,092 8,645 8,645 640,092
Proposition 64 0 628,908 701,044 62,136 0
Suppl. Law Enforcement (65) 131,279 207,585 191,492 147,372 Business Improvement (66) 15,462 9,500 7,500 17,462
Library Fund (68) 1,460,000 269,615 340,000 1,530,385
Beautification Endowmnt (71) 1,575 450 450 1,575
Drainage Fund (30) 0 26,000 72,245 46,245 0
Water Fund (40) 17,287,822 785,000 700,365 17,372.457
Water Project Grants 0 2,500,000 2,500,000 0
Wastewater Fund (45) 41,419,789 2,563,700 2,545,323 41,438,166 Transfers Transfers
Est. Fund
Balance
In Out June 30,
2027
55 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
23 GENERAL FUND EXPENSES AND REVENUES
GENERAL FUND EXPENSES
FY 26/27
Proposed
Budget GENERAL FUND REVENUES
FY 26/27
Proposed
Budget
Elected Officials $ 58,215 Transient Occupancy Tax $ 1,615,000 Administration and Finance 750.579 Sales Tax 1,500,000
Community Partnerships 221,295 Fees & Charges 869,070
Planning and Building 408,700 Fire District Reimbursement 345,000 Public Safety (Law Enforcement/Fire) 2,676,109 Franchise Fees 175,000 Public Works (GF) 773,080 Other (Reimb, Prop 172, Donations) 99,145 General Operating (City Hall) 280,962 Transfers 710,566 Other (IT/Insurance/Legal) 929,267
$ 6,098,207 $ 6,143,781
56 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
24 BUSINESS AREA IMPROVEMENT FUND
Our mission is to maintain the character of our “small town” community while striking an appropriate balance between economic development and preservation of our quality of life. We help create a dynamic and vital City by providing quality, cost-effective municipal services and by forming partnerships with residents and organizations in the constant pursuit of excellence.
The Downtown Enhancement Advisory Committee (DEAC) makes recommendations for the downtown district regarding parking facilities; decorating public places; promoting public events and music; supporting retail trade activities; and reviewing area expansion and rate increases.
Prior Accomplishments
• DEAC installed 2 bike racks in the downtown area
• DEAC had 2 power boxes wrapped with art- one on Alma St and one on Chestnut St • DEAC installed a sculpture donated to the city at the top of the Castle St parking lot • DEAC promoted and approved 2 Façade improvements along Mt. Shasta Blvd Key Projects and Future Initiatives
● DEAC would like to continue wrapping the remaining power boxes along Lake St with art, with the intention of completing this project within the 25-26 budget year; budget estimation $7K ● DEAC would like to continue to promote the Façade Improvement Initiative. This initiative is a grant program intended to help downtown Mt. Shasta businesses and building owners to improve the appearance of their properties.
● DEAC would like to promote the installation of a mural in the downtown district ● DEAC would like to begin the process of developing unified wayfinding throughout the downtown district, the initial focus being clear signage to each of the public parking lots ● DEAC would like to develop and inaugurate a Biketober Festival to be held annually in October with hopes that the event revenues would cover the initial investment and begin to generate funds for further DEAC initiatives and parking improvements. Budget items would likely be the following and a budget adjustment requested at that time: Toilets and hand-washing stations, Stage and electrical, Marketing and advertising, Beer, soda and kombucha stands. For this event we would need to coordinate with The City and public works for permits, insurance, road blockades, etc. We would also seek business sponsorship.
57 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
25 Actua
Actua
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel - - - - -
Maintenance & Operations 19100 18000 18000 7500 (10500) Capital Outlay 14409 10000 10000 0 0
TOTAL 33509 28000 28000 7500 (10500)
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Parking District Fees 9760 9500 9500 9500 0
TOTAL 9760 9500 9500 9500 0
58 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
26 LIBRARY FUND
HISTORY:
From a few shelves in the hallway above the police station the library has grown to a 4800 square foot building, thanks to generous support from Rotary and strong leadership from members of the community.
In 2010, Siskiyou County had to limit support of the library system. Funding the operations of all twelve branches was stopped. The County was able to pay for a County Librarian, and circulation and internet services to the branches. The Friends of the Library organizations at the branches rallied to support the community libraries. The Friends of the Mt. Shasta Library assumed management of operations using funds donated by the community and a great deal of volunteer service.
In 2011, a citizen-led campaign in Mt. Shasta was able to pass Proposition H, which provided funding, dedicated to the library’s needs, with a 0.25% transaction tax. The Friends operated the library under a contract with the City, using tax revenue funds, from 2011 to 2016. From July 2016 to June 2023, a different independent contractor managed the library. In June 2023, the Friends resumed responsibility for library operations.
PRESENT OPERATIONS:
The Friends staff the library with three part-time paid desk employees. In August 2024, Si Clare was chosen to be our full-time library administrator. Si has had several years of non-profit management experience and four years of service in the Siskiyou County library system. She is pursuing a master’s degree in library science. Our workforce is completed with the dedicated time of more than sixteen volunteers.
Volunteers present weekly story programs, a monthly puppet show, and weekly after-school art club meetings. The Friends support the California Young Readers Medal program and a summer reading program for school children.
Multiple book clubs, presentations by local authors, art exhibits, lectures, documentary film showings, writing and other classes, and science and culture groups have been welcomed into the library meeting space. Paid supervision is provided to permit use of this venue during library closed hours. All programs and events are free of charge to the presenters and the public.
Prior Accomplishments
• In 2025 the library circulated 13,500 adult books,18,000 children’s books, and 11,200 Books on CD and DVDs. • The library subscribes to 24 magazines and three newspapers. • In 2025 the library served 1230 individual card holders and issued 480 new cards. • In 2025 our patrons printed 22,000 pages of documents. • Seven public computers and extended hours of wi-fi access were available. • The library is open six hours per day, five days per week. 59 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
27 Actua
Actua
Key Projects and Future Initiatives
We are considering obtaining a landscaping maintenance service to care for the property around the building. • Replacement of one or more of the public computers may be required. • Impacts of a potential library renovation and expansion o With blockage of access (the parking lot used for construction materials and workers' trucks) and impairment of internal use (by demolition and reconstruction). We may find it necessary to shut down or relocate, or to limit services to book availability through pickup of holds. o Will include a lay-off of staff and limited activities for volunteers for a considerable length of time. This would reduce costs but in the long run it may be difficult to induce staff and volunteers to return.
• The Friends’ Board membership has not increased for many years. No new individuals have shown interest in joining the Board. A majority of the present members are well over retirement age. The council may wish to consider another resource for the management of the library.
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel - - - - -
Maintenance & Operations 303677 234000 234000 271720 37720 Capital Outlay 0 0 0 0 0
TOTAL 303677 234000 234000 271720 37720
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Measure H Transaction &
Use Tax
363480 390000 390000 335000 (55000)
LAIF Interest 5740 1800 1800 5000 3200
TOTAL 369220 391800 391800 340000 (51800)
60 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CITY COUNCIL
28 Description
The City Council is the legislative body of the City of Mt. Shasta. The five-member Council is responsible for setting the overall goals of the City, establishing policies, programs, and ordinances that protect the quality of life for the community.
The City Council protects the City's financial security through the adoption of the annual budget, promotes communication between the City and its residents, protects the interests of the City by serving on regional boards that have an impact on Mt. Shasta citizens, and maintains a working knowledge of State and Federal issues affecting the City of Mt. Shasta.
Prior Year Accomplishments
Key Projects and Future Initiatives
61 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
29 Actual
Actual
CITY COUNCIL
DEPARTMENTAL SUMMARY
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 15,128 19,497 14,487 14,800 313
Maintenance & Operations 27,252 24,800 31,900 32,100 200 Capital Outlay 0 0 0 0 -
TOTAL 42,380 44,297 46,387 46,900 (513)
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Interfund Transfer 0 0 0 17,400
General Fund 42,380 44,297 46,387 29,500
TOTAL 42,380 44,297 46,387 46,900
62 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
CITY ADMINISTRATION
30 Description
The City Administration office implements the policies and programs adopted by the City Council. To accomplish this, the City Administration office works with the City Council and staff to develop an overall vision for the future of the community and helps provide leadership to implement the vision. The City Administration office also assists the City Council in developing new policies and decision-making by identifying and analyzing issues, providing City Council with relevant information, and implementing City Council decisions on time and within budget.
The City Administration office works directly with the Finance and Human Resources Department to ensure the continued financial health of the City by developing a proposed Budget.
Working through staff, the City Administration office directs, coordinates, and administers the overall operations of the City, and ensures that departments run efficiently and effectively. It also develops effective communications with the community, relevant individuals, organizations, city governments, the region, state, and nation.
Prior Year Accomplishments
Key Projects and Future Initiatives
63 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
31 Actual
Actual
Actual
CITY ADMINISTRATION
DEPARTMENTAL SUMMARY
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 343,285 299,069 297,487 323,644 26,157
PERS Unfunded Actuarial Liability 31,555 -
Maintenance & Operations 18,587 6,900 45,900 8,500 (37,400) Capital Outlay 0 0 0 0 -
TOTAL 361,872 305,969 343,387 363,699 20,312
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Interfund Transfer - - - 137,086 - -
General Fund 361,872 305,969 343,387 226,613
TOTAL 361.872 305,969 343,387 363,699
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
City Manager 1.0 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0 1.0
TOTAL 2.0 2.0 2.0 2.0 -
64 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
FINANCE AND HUMAN RESOURCES
32 Description
Finance Division
The Finance Division is responsible for financial management planning support, including periodic analysis and development of the City's fiscal budget. The Division also administers the fiscal affairs of the City through maintenance of a general ledger; production of financial reports; collection and posting of revenues; payment of and accounting for obligations; payroll; preparation of other financial reports, such as the State Controller's Reports; and maintaining custody and investment management of all City funds in accordance with State law and the City Investment Policy.
Human Resources Division
The Human Resources Division is responsible for providing personnel services to all City employees. The Division’s responsibilities include recruitments, payroll, benefits administration, leave management, worker’s compensation, and general liability risk management. Human Resources also provides technical assistance to the City Manager in labor relations, classifications, and compensation.
Prior Year Accomplishments
● Implemented the Utility Billing, Accounts Receivable and Payroll modules in the Springbrook financial software. ● Revised and reviewed with City Council the Investment Policy ● Finance and Administration initiated and completed the June 30, 2024 audit with the City's independent auditor Charles Pillon CPA
● Maintained Grant records and reporting throughout the year and developed a review report for City Council. ● Facilitated Ad Hoc Fee Committee meetings to develop a comprehensive Master Fee Schedule. ● Hired and trained three department staff including Accounting Assistance and Administrative Supervisor positions. 65 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
FINANCE AND HUMAN RESOURCES
33 Key Projects and Future Initiatives
● Implement the Fixed Asset module in the Springbrook financial software. ● Implement Licensing and Permitting for business licenses, encroachment permits, dog licenses, cannabis permits in the NEUMO software system.
● Participate in community vaccination clinics to sell dog licenses and develop annual reminder notices. ● Continue to develop the budget document for ease of understanding. ● Implement fee changes as directed by City Council and City Manager. ● Revise and develop personnel policies as needed.
● Develop annual staff training program for required policies and procedures. 66 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
34 Actua
Actua
Actual
FINANCE AND HUMAN RESOURCES
DEPARTMENTAL SUMMARY
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 540,062 465,475 479,808 333,575 (146,233)
PERS Unfunded Actuarial Liability 41,305
Maintenance & Operations 50,772 38,600 45,600 12,000 (33,600) Capital Outlay 0 0 0 0 0
TOTAL 590,843 504,075 525,408 403,712 (121,696)
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Other Miscellaneous 1,696 1,440 1,440 1,000
Interfund Transfer - - - 152,360
General Fund 589,147 502,635 523,968 250,352
TOTAL 590,843 504,075 525,408 403,712
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Finance Director 1.0 1.0 1.0 1.0
Administrative Supervisor 1.0 1.0 1.0 1.0
Accounting Assistant 2.0 2.0 2.0 1.0
Office Assistant 1.0 1.0 1.0 -
TOTAL 5.0 5.0 5.0 3.0 (2.0)
67 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
35 Actua
Actua
COMMUNITY PARTNER
DEPARTMENTAL SUMMARY
The Community Partner department within the City budget is to provide transparency in the City’s allocation of funding for community service organizations, cultural and historical activities, community events and other activities in which the City Council determines there is a public interest.
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Maintenance & Operations 45,770 12,864 20,000 32,045 12,045 Siskiyou Economic Dev Council 36,000 36,000 36,000 36,000 0 Siskiyou Humane Society 10,460 0 15,000 20,000 5,000
*City Beautification Committee 959 10,000 10,000 5,250 (4,750) Visit Mt. Shasta Marketing 28,800 0 38,400 42,000 3,600 Siskiyou Outdoor Rec Alliance 5,000 5,000 5,000 5,000 0 Mt Shasta Sisson Museum 5,000 3,500 5,000 5,000 0
Visitor’s Bureau 75,000 75,000 75,000 75,000 0
*Collier Interpretive JPA 1,000 1,000 1,000 1,000 0
TOTAL 230,415 143,364 205,400 221,295 55,000
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
General Fund 230,415 143,364 167,000 221,295 54,295
TOTAL 230,415 143,364 167,000 221,295 54,295
68 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
PLANNING AND BUILDING
36 Description
The Planning Department, comprised of the City Planner, is responsible to guide the planned physical development of the City in a manner that enhances the quality of life for residents, businesses, and other community members.
The Planning Department is responsible for maintaining and improving community character with respect to the City’s history, preserving the environment, and providing for and maintaining a strong economic and employment base. The Planning Department is responsible for the City’s General Plan, Zoning Ordinance, and Housing Plan.
The Planning Department provides staff support to the Planning Commission and City Council in support of community development. The Planning Department oversees the day-to-day coordination with the contracted Building Official.
Prior Year Accomplishments
Key Projects and Future Initiatives
69 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
37 Actual
Actual
Actual
PLANNING AND BUILDING DEPARTMENTAL SUMMARY
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Planning Personnel 173,567 161,748 144,972 168,860
Building Personnel 0 0 0 155,520
PERS Unfunded Actuarial Liability 25,680
Maintenance & Operations 231,337 335,523 145,700 58,640 Capital Outlay 0 0 0 0 -
TOTAL 404,904 497,271 290,672 408,700
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Planning and Building Fees 123,430 110,500 110,500 141,500 - - General Fund 281,474 386,771 180,172 267,200
TOTAL 404,904 497,271 290,672 386,020
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Director of Planning 1.0 1.0 1.0 1.0
Building Inspector .6 .6
Accounting Assistant .5
TOTAL 1.0 1.0 1.6 2.1 -
70 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
38 FIRE DEPARTMENT
Description
The Fire Department is responsible for meeting the day-to-day fire, rescue, and medical emergency response needs of the residents and visitors of the City of Mt. Shasta. The Fire Department also provides for risk reduction through development and building plans review and approval and the regular inspections of mandated and permitted businesses. The City of Mt. Shasta has automatic aid agreements with surrounding agencies including; Weed, McCloud, Dunsmuir, Castella, Hammond Ranch, CalFire and the U.S. Forest Service as well as mutual aid agreements with all other agencies in the County.
Fund 50
Prior Year Accomplishments
● Responded to 1,023 calls for service
● Maintained standard of emergency response while facing continuous staffing shortages ● Responded to multiple mutual and automatic aid calls to assist neighboring agencies ● Mitigated and contained the Spring Hill Fire while minimizing property loss and environmental impact ● Worked on fuel reduction products with personnel at hand ● Continued work on AFG and Fuels Reduction Grants
● Facilitated communication between the District Board and City Council Members ● Promoted Volunteer Firefighter Goldsberry to the rank of Volunteer Lieutenant ● Retirement of Volunteer EMS Captain Tom Haistings - 12/14/2025 71 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
39 FIRE DEPARTMENT
Key Projects and Future Initiatives
● Working in conjunction with Melo Excavation, continue the fuel hazard mitigation project to reduce wildfire hazard on city properties
● Increase staffing on both the paid and volunteer side ● Develop a plan to have barracks/sleeping quarters for on-duty personnel in the interest of eventually going to a 48/96 schedule.
● Develop a cadet program to encourage high school students to participate in community involvement and explore careers paths in public safety.
● Continue productive communication between District Board Members and City Council to facilitate growth within the department
● Continue to apply and look for grants as they become available. ● Develop equipment replacement plan for ageing fire apparatus. 72 BUDGET
FY 2026-27
CITY OF
Mt. Shasta
40 Actua
Actual
Actua
FIRE DEPARTMENT
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 856,902 732,560 615,273 662,891
PERS Unfunded Actuarial Liability 39,500
Maintenance & Operations 78,796 146,802 83,000 57,085
Fire District Assessment (Fund 50) 121,276 27,660 27,660 30,000 Capital Outlay 0 0 0 0 -
TOTAL 935,698 879,362 698,273 789,476
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Charges for Services 8,692 13,820
Proposition 172 13,455 15,000 15,000 15,000 -
Fire District Assessment (Fund 50) 49,196 50,000 50,000 50,000 Miscellaneous Reimbursements 2,884 -
Fire District Reimbursement 190,000 190,000 190,000 345,000 General Fund 720,667 674,362 493,273 385,656
TOTAL 935,698 879,362 698,273 809,476
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Fire Chief 1.0 1.0 1.0 1.0
Fire Captain 2.0 2.0 1.0 1.0
Fire Engineer - - 1.0 1.0
Firefighter 3.0 3.0 2.0 2.0
TOTAL 6.0 6.0 5.0 5.0
73 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
41 LAW ENFORCEMENT
DEPARTMENT
Description
The Police Department provides efficient and effective police services to the community by promoting a safe environment and improved quality of life through a police-community partnership. The Police Department provides primary law enforcement services including response, traffic enforcement, and criminal investigation. The Police Department is also responsible for parking enforcement, code enforcement, cannabis enforcement, Alcoholic Beverage Control (ABC) license compliance, evidence management, special event coordination, quality of life outreach and enforcement, coordination of POST required training. The Police Department works closely with the schools to ensure student and staff safety including daily patrols during school hours.
Prior Year Accomplishments
Current Status:
• 9 sworn officers, 2 reserve officers ,1 code enforcement officer, • 1-K-9 (Grant and donation funded)
• 24 hour dispatch and 9-1-1 service. 3 Dispatchers and 1 Dispatch Supervisor • $2.5 million overall budget
• $1.6 million from General Fund
• $200k from Cops Funding
• $700k from Prop 64
What Prop 64 pays for 2.9 mil grant with no match over 5 years • 2 full time officer positions
• 1Code enforcement
• 144k for student support program at high school
• 96k for support of Boys and Girls club
Council:
• Parking District Pass Ordinance completed
• Two hour parking
• Changing of hours to prevent overnight camping and abuse of public parking lots. • Taxi Ordinance completed
74 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
42 LAW ENFORCEMENT
DEPARTMENT
Significant Calls
• Assault with great bodily injury, suspect was located and arrested in Weed. • Spring Hill Fire
• ICAC cooperation on a Child pornography case where the suspect claimed to have had over 300 victims over 30-40 years
• Continued clearing of illegal camps to help prevent fire danger. • Attempted stabbing at the city park, suspect was located and taken into custody • Cyber stalking case was taken, a search warrant was issued, and a suspect was arrested. • Officers used technology to identify a serial burglary suspect and take them into custody. • Robbery with great bodily injury, suspect located and arrested. • Shots fired at a Deputy, assisted with pursuit and perimeter that ended in McCloud. • Amber alert child abduction officers were able to track vehicle, locate suspect and safely reunite child with mother.
• DUI hit and run accident where a pedestrian was struck causing major life threatening injuries officers were able to locate the vehicle and the suspect was arrested. • Officer involved shooting where a suspect fired handgun at officers during a traffic stop Community involvement:
• High School football and basketball games
• Elementary School walk and bike event, with hot chocolate • Home coming parade
• Winter magic event
• Halloween walk
• Concert in the park security
• Security for blackberry festival
• DARE
• 4th of July events
• Coffee with a Cop
• K-9 Demo
• Police Department Facebook Page.
75 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
43 LAW ENFORCEMENT
DEPARTMENT
Dispatch Center Call Volume:
• Non emergency phone calls 25,425 or approximately 70 per day • Emergency phone calls 2,244 or approximately 6 per day PD Numbers:
• 7,155 calls for service
• 399 cases
• 162 arrest
• 993 traffic stops
• 309 citations
.
Key Projects and Future Initiatives
• Grant funding in the amount of $365,000 to update the dispatch center. • Anticipated that the grant requirements for the Proposition 64 Cohort 4 funding will be released which the Police Department will again seek to obtain funding for. • Continued focus on providing the best and most professional services to the citizens as possible. • Revise the City emergency operations manual.
76 LAW ENFORCEMENT DEPARTMENT
CITY OF
Mt. Shasta
BUDGET
FY 2026-27
44 Actual
Actual
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel Police 1,001,627 968,535 1,051,768 977,248
Personnel Dispatch 533,741 477,656 558,742 575,890
Personnel Prop 64 Grant (FUND 64) 363,211 84,943 296,196 376,046 Personnel COPS funds (FUND 65) 81,190 0 86,000 155,298
Total Personnel 1,979,769 1,531,134 1,992,706 2,084,476 PERS Unfunded Actuarial Liability 281,645
Maintenance & Operations 444,740 559,570 381,407 443,048 Capital Outlay 133,613 218,700 132,000 0
TOTAL 2,558,122 2,309,404 2,506,113 2,809,169
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Proposition 172 13,455 15,000 15,000 15,000 -
Supplemental Law Enforcement
(COPS Fund 65)
194,663 165,000 194,663 207,585 -
Proposition 64 (Fund 64) 632,107 611,604 611,640 628,908 California Office of Emergency Serv 66,161 0 0 35,000 - Canine Donations 10,000
Other Miscellaneous Revenues 86,582 31,304 51,304 33,750 General Fund 1,565,154 1,486,496 1,633,506 1,878,926
TOTAL 2,558,122 2,309,404 2,506,113 2,809,169
77 LAW ENFORCEMENT DEPARTMENT
CITY OF
Mt. Shasta
BUDGET
FY 2026-27
45 Actual Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Police Chief 1.0 1.0 1.0 1.0
Police Sergeant 2.0 2.0 2.0 2.0
Police Officer 7.0 7.0 6.0 6.0
Community Service Officer 1.0 1.0 1.0 1.0
Police Services Manager 1.0 1.0 1.0 1.0
Police Dispatch Supervisor 1.0 1.0 1.0 1.0
Communications Dispatcher 3.0 3.0 3.0 3.0
TOTAL 16.0 16.0 15.0 15.0
78 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PUBLIC WORKS
46 Description
The Public Works Department provides planning, design, construction, and maintenance of City streets, right-of-way, parking, water, wastewater, and storm drain infrastructure. C oordinates with external transportation and utility agencies to promote orderly development of the City's infrastructure. As well, coordinates the impact of private development with the Planning Department.
Prior Year Accomplishments
Key Projects and Future Initiatives
79 CITY OF
Mt. Shasta
BUDGET
FY 2026-27
PUBLIC WORKS
47 Actua
Actual
Actua
Operating Expenses FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Personnel 503,807 563,499 595,955
PERS Unfunded Actuarial Liability 42,275
Maintenance & Operations 174,415 203,730 129.850
Capital Outlay 59,159 5,000
TOTAL 737,381 767,229 773,080
Funding Sources FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
User Fees 6,181 5,000 5,000
General Fund 731,200 732,229 768,080
TOTAL 737,381 767,229 773,080
Department FTE FY 24-25 FY 25-26
Adopted
FY 25-26
Amended
FY 26-27
Proposed
Increase/
(Decrease)
Public Works Director .8/.2 .8/.2 .8/.2 .8/.2
Public Works Supervisor .5/.5 .5/.5 .5/.5 .5/.5
Senior Maintenance Worker 1.5/.5 1.5/.5 1.5/.5 1.5/.5
Maintenance Worker II and I 3.0/2.0 3.0/2.0 3.0/2.0 3.0/2.0 Senior Mechanic 1.0/0 1.0/0 1.0/0 1.0/0
Chief Plant Operator 0/1.0 0/1.0 0/1.0 0/1.0
Wastewater Plant Operator II and I 0/2.0 0/2.0 0/2.0 0/2.0 Accounting Assistant 0/.5 0/.5
TOTAL General Fund 6.8 6.8 6.8 6.8 -
TOTAL Enterprise Funds 6.2 6.2 6.7 6.7
TOTAL 13.0 13.0 13.5 13.5
80 General Ledger
User: [email protected]
Fiscal Year:
Printed: 05/19/2026 - 12:30PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
30 Drainage Operations Fund
R50 Fines, Forfeitures, Penalties
249.65 257.71 0.00 -43.90 4550 Late Penalties and Interest 0.00 0.00 0.00 0.00 0.00 249.65 257.71 0.00 (43.90) Fines, Forfeitures, Penalties Totals: 0.00 0.00 0.00 0.00 0.00 R55 Use of Money and Property (interest and rental)
0.00 0.00 1,000.00 0.00 4505 LAIF Interest Earnings 0.00 0.00 0.00 0.00 0.00
0.00 0.00 1,000.00 0.00 Use of Money and Property (interest and rental) Totals: 0.00 0.00 0.00 0.00 0.00 R65 Charges for Services
0.00 0.00 0.00 10,425.00 5575 Connection Capacity Charges 0.00 1,000.00 1,000.00 0.00 0.00
0.00 0.00 0.00 10,425.00 Charges for Services Totals: 0.00 1,000.00 1,000.00 0.00 0.00 R70 User Fees
25,345.17 24,423.42 755,100.00 22,755.72 5501 Monthly User Charges 0.00 25,000.00 25,000.00 0.00 0.00 25,345.17 24,423.42 755,100.00 22,755.72 User Fees Totals: 0.00 25,000.00 25,000.00 0.00 0.00 R99 Transfers In
29,166.63 2,200.00 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 5930 Transfer In from GF 0.00 46,245.00 46,245.00 0.00 0.00 29,166.63 2,200.00 0.00 0.00 Transfers In Totals: 0.00 46,245.00 46,245.00 0.00 0.00 54,761.45 26,881.13 756,100.00 33,136.82 REVENUES TOTALS: 0.00 72,245.00 72,245.00 0.00 0.00 200 Utility Field System Services
GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 1
Proposed 26-27 Enterprise Fund Budget
81 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E00 Personnel, Salaries and Benefits
13,590.59 13,933.14 22,588.00 12,230.26 6001 Salaries Regular Time 0.20 15,000.00 15,000.00 0.00 0.00
90.89 0.00 0.00 0.00 6003 Salaries Overtime 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6005 Compensated Absences Earned 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 119.78 6006 Vacation-Comp Time Used 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 342.93 6008 Other Paid Leaves 0.00 0.00 0.00 0.00 0.00 1,124.18 1,122.73 0.00 978.72 6010 FICA 0.00 1,300.00 1,300.00 0.00 0.00 1,471.24 1,259.46 0.00 1,150.88 6015 PERS 0.00 1,500.00 1,500.00 0.00 0.00
0.00 0.00 0.00 1,622.00 6016 PERS UFL Annual Payment 0.00 1,200.00 1,200.00 0.00 0.00 3,273.55 4,312.23 0.00 4,116.61 6020 Worker's Compensation Ins 0.00 2,780.00 2,780.00 0.00 0.00
0.00 0.00 0.00 0.00 6021 Work Comp Used 0.00 0.00 0.00 0.00 0.00 3,248.08 2,460.80 0.00 2,753.89 6025 Health Insurance 0.00 5,185.00 5,185.00 0.00 0.00
0.00 0.00 0.00 0.00 6040 Premium Pay 0.00 640.00 640.00 0.00 0.00
0.00 0.00 0.00 0.00 6041 Call and Cover Pay 0.00 640.00 640.00 0.00 0.00 22,798.53 23,088.36 22,588.00 23,315.07 Personnel, Salaries and Benefits Totals: 0.20 28,245.00 28,245.00 0.00 0.00 E20 Services - Personal and Professional
3,480.00 6,531.25 267,000.00 0.00 7100 Professional Services 0.00 20,000.00 20,000.00 0.00 0.00 29,417.50 0.00 0.00 0.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2,000.90 7126 Xpress BP Svc 0.00 1,300.00 1,300.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 2
82 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 0.00 7127 Path Point Merch Serv Fee 0.00 1,300.00 1,300.00 0.00 0.00
0.00 1,843.74 0.00 1,837.50 7130 Software Service/Renewal Agree 0.00 1,930.00 1,930.00 0.00 0.00
0.00 2,565.34 0.00 2,744.89 7135 Springbrook Financial System 0.00 2,940.00 2,940.00 0.00 0.00 32,897.50 10,940.33 267,000.00 6,583.29 Services - Personal and Professional Totals: 0.00 27,470.00 27,470.00 0.00 0.00 E30 Insurance Licenses and Fees
1,351.32 1,036.76 0.00 0.00 7200 Public Liability Ins SCORE 0.00 0.00 0.00 0.00 0.00 3,446.10 0.00 1,000.00 0.00 7250 Permits and License 0.00 1,000.00 1,000.00 0.00 0.00 4,797.42 1,036.76 1,000.00 0.00 Insurance Licenses and Fees Totals: 0.00 1,000.00 1,000.00 0.00 0.00 E50 Maintenance and Repairs
4,945.92 409.27 1,000.00 0.00 7520 System Repairs & Maintenance 0.00 1,000.00 1,000.00 0.00 0.00 4,945.92 409.27 1,000.00 0.00 Maintenance and Repairs Totals: 0.00 1,000.00 1,000.00 0.00 0.00 E60 Materials and Supplies
0.00 0.00 0.00 103.21 7790 Miscellaneous Supplies 0.00 500.00 500.00 0.00 0.00
0.00 0.00 0.00 0.00 7815 Equipment Rentals 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 103.21 Materials and Supplies Totals: 0.00 500.00 500.00 0.00 0.00 E80 Other miscellaneous
22,610.86 22,242.73 0.00 0.00 8190 Depreciation 0.00 0.00 0.00 0.00 0.00 6,403.00 11,658.57 15,000.00 5,893.93 9801 Administrative Overhead Alloc 0.00 7,280.00 7,280.00 0.00 0.00
0.00 0.00 0.00 946.11 9802 Insurance Allocation 0.00 1,450.00 1,450.00 0.00 0.00
0.00 0.00 0.00 0.00 9803 Vehicle Insurance Alloc 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 252.11 9805 Employment Insurance Alloc 0.00 300.00 300.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 3
83 2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
29,013.86 33,901.30 15,000.00 7,092.15 Other miscellaneous Totals: 0.00 9,030.00 9,030.00 0.00 0.00 E90 Capital outlay
0.00 0.00 400,000.00 664.57 8801 Capital Outlay 0.00 5,000.00 5,000.00 0.00 0.00
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 400,000.00 664.57 Capital outlay Totals: 0.00 5,000.00 5,000.00 0.00 0.00 E99 Transfers out
0.00 0.00 0.00 0.00 9900 Transfers Out to Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers out Totals: 0.00 0.00 0.00 0.00 0.00 94,453.23 69,376.02 706,588.00 37,758.29 EXPENDITURES TOTALS: 0.20 72,245.00 72,245.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 94,453.23 69,376.02 706,588.00 37,758.29 DEPARTMENT EXPENSES 0.20 72,245.00 72,245.00 0.00 0.00 (94,453.23) (69,376.02) (706,588.00) (37,758.29) Utility Field System Services Totals: (0.20) (72,245.00) (72,245.00) 0.00 0.00 54,761.45 26,881.13 756,100.00 33,136.82 FUND REVENUES 0.00 72,245.00 72,245.00 0.00 0.00 94,453.23 69,376.02 706,588.00 37,758.29 FUND EXPENSES 0.20 72,245.00 72,245.00 0.00 0.00 (39,691.78) (42,494.89) 49,512.00 (4,621.47) Drainage Operations Fund Totals: (0.20) 0.00 0.00 0.00 0.00 40 Water Operations Fund
R50 Fines, Forfeitures, Penalties
6,353.16 7,105.43 0.00 8,503.27 4550 Late Penalties and Interest 0.00 10,000.00 10,000.00 0.00 0.00 6,353.16 7,105.43 0.00 8,503.27 Fines, Forfeitures, Penalties Totals: 0.00 10,000.00 10,000.00 0.00 0.00 R55 Use of Money and Property (interest and rental)
203.15 0.00 51,500.00 0.00 4505 LAIF Interest Earnings 0.00 0.00 0.00 0.00 0.00 37,861.22 43,679.21 0.00 0.00 4509 Other Interest Earnings 0.00 40,000.00 40,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 4
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38,064.37 43,679.21 51,500.00 0.00 Use of Money and Property (interest and rental) Totals: 0.00 40,000.00 40,000.00 0.00 0.00 R65 Charges for Services
0.00 0.00 0.00 0.00 5548 Utility Shutoff Service Charge 0.00 0.00 0.00 0.00 0.00 74,813.53 48,645.21 0.00 11,276.53 5549 Special Utility Service Charge 0.00 20,000.00 20,000.00 0.00 0.00 8,413.33 22,099.24 0.00 40,000.00 5550 New Connection Charges 0.00 10,000.00 10,000.00 0.00 0.00
0.00 0.00 0.00 6,445.92 5575 Connection Capacity Charges 0.00 5,000.00 5,000.00 0.00 0.00 83,226.86 70,744.45 0.00 57,722.45 Charges for Services Totals: 0.00 35,000.00 35,000.00 0.00 0.00 R70 User Fees
674,803.05 797,671.95 739,798.00 559,801.51 5501 Monthly User Charges 0.00 700,000.00 700,000.00 0.00 0.00
0.00 0.00 0.00 0.00 5503* User Chgs Outside City Limits 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 5555 Meter Installation Charges 0.00 0.00 0.00 0.00 0.00 674,803.05 797,671.95 739,798.00 559,801.51 User Fees Totals: 0.00 700,000.00 700,000.00 0.00 0.00 R80 Miscellaneous
0.00 0.00 0.00 0.00 5710 Sales of Surplus Property 0.00 0.00 0.00 0.00 0.00
0.00 4,165.33 0.00 -2,167.92 5729 Worker's Comp Reimbursements 0.00 0.00 0.00 0.00 0.00
0.00 4,165.33 0.00 (2,167.92) Miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00 R99 Transfers In
0.00 343,665.76 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 343,665.76 0.00 0.00 Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 802,447.44 1,267,032.13 791,298.00 623,859.31 REVENUES TOTALS: 0.00 785,000.00 785,000.00 0.00 0.00 200 Utility Field System Services
E00 Personnel, Salaries and Benefits
151,402.52 175,627.02 231,010.00 126,928.48 6001 Salaries Regular Time 3.25 180,000.00 180,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 5
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6,857.56 8,139.78 0.00 5,613.35 6003 Salaries Overtime 0.00 8,000.00 8,000.00 0.00 0.00 (4,012.00) 10,896.36 0.00 0.00 6005 Compensated Absences Earned 0.00 0.00 0.00 0.00 0.00
0.00 8,252.10 0.00 9,170.83 6006 Vacation-Comp Time Used 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6007* Salary Diff In Lieu of Benefit 0.00 0.00 0.00 0.00 0.00
0.00 3,712.60 0.00 11,347.35 6008 Other Paid Leaves 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6009* Miscellaneous Labor Cost 0.00 0.00 0.00 0.00 0.00 13,028.89 15,834.22 0.00 12,342.86 6010 FICA 0.00 13,025.00 13,025.00 0.00 0.00 25,269.65 14,998.39 0.00 12,265.42 6015 PERS 0.00 14,800.00 14,800.00 0.00 0.00
0.00 13,288.91 0.00 19,315.77 6016 PERS UFL Annual Payment 0.00 26,655.00 26,655.00 0.00 0.00 38,944.75 54,803.17 0.00 43,531.76 6020 Worker's Compensation Ins 0.00 27,775.00 27,775.00 0.00 0.00
0.00 3,922.22 0.00 722.52 6021 Work Comp Used 0.00 0.00 0.00 0.00 0.00 38,641.82 44,887.86 0.00 41,095.99 6025 Health Insurance 0.00 51,850.00 51,850.00 0.00 0.00
0.00 1,767.44 0.00 4,826.80 6040 Premium Pay 0.00 8,800.00 8,800.00 0.00 0.00
0.00 1,829.98 0.00 5,516.65 6041 Call and Cover Pay 0.00 640.00 640.00 0.00 0.00 270,133.19 357,960.05 231,010.00 292,677.78 Personnel, Salaries and Benefits Totals: 3.25 331,545.00 331,545.00 0.00 0.00 E10 Employee Related Costs
0.00 0.00 0.00 625.00 6211 Annual Union Clothing Reimb 0.00 935.00 359.00 0.00 0.00 2,825.00 700.00 0.00 3,949.13 6250 Employee Training (NonReimb) 0.00 3,000.00 3,000.00 0.00 0.00 911.00 290.00 0.00 1,754.27 6275 Dues and Publications 0.00 2,000.00 2,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 6
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1,324.49 29.38 9,000.00 1,233.88 6280 Employee Travel & Conference 0.00 5,000.00 5,000.00 0.00 0.00 5,060.49 1,019.38 9,000.00 7,562.28 Employee Related Costs Totals: 0.00 10,935.00 10,359.00 0.00 0.00 E20 Services - Personal and Professional
2,167.25 3,977.50 55,974.00 214.50 7100 Professional Services 0.00 2,000.00 2,000.00 0.00 0.00 378.00 245.27 0.00 0.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00 53,438.52 23,709.75 0.00 11,980.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 3,437.70 7126 Xpress BP Svc 0.00 3,900.00 3,900.00 0.00 0.00
0.00 0.00 0.00 0.00 7127 Path Point Merch Serv Fee 0.00 3,900.00 3,900.00 0.00 0.00
0.00 5,584.13 0.00 7,671.99 7130 Software Service/Renewal Agree 0.00 8,050.00 8,050.00 0.00 0.00
0.00 2,565.32 0.00 2,744.90 7135 Springbrook Financial System 0.00 2,880.00 2,880.00 0.00 0.00 1,360.00 0.00 0.00 0.00 7143 City Attorney NonRoutine 0.00 0.00 0.00 0.00 0.00 3,627.00 0.00 0.00 0.00 7145 Legal Consultation Services 0.00 0.00 0.00 0.00 0.00
0.00 161.00 0.00 0.00 7150* Public Notice Publication 0.00 0.00 0.00 0.00 0.00 11,805.56 13,778.99 0.00 12,512.10 7180 Contract Labratory Analysis 0.00 15,000.00 15,000.00 0.00 0.00 72,776.33 50,021.96 55,974.00 38,561.19 Services - Personal and Professional Totals: 0.00 35,730.00 35,730.00 0.00 0.00 E30 Insurance Licenses and Fees
16,014.88 20,118.36 0.00 0.00 7200 Public Liability Ins SCORE 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7220 Property Damage Insurance 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7245* SelfInsured Deductible Losses 0.00 0.00 0.00 0.00 0.00 11,414.43 7,728.23 33,425.00 22,048.08 7250 Permits and License 0.00 22,000.00 22,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 7
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416.62 424.62 0.00 431.54 7280 County Property Taxes 0.00 600.00 0.00 0.00 0.00 27,845.93 28,271.21 33,425.00 22,479.62 Insurance Licenses and Fees Totals: 0.00 22,600.00 22,000.00 0.00 0.00 E40 Facilities
10,350.22 15,234.98 18,300.00 9,828.97 7310 Utilities Elec & Heating Oil 0.00 12,000.00 12,000.00 0.00 0.00 4,458.09 3,455.23 0.00 3,209.59 7320 Telephone Expense 0.00 3,500.00 3,500.00 0.00 0.00
0.00 996.00 0.00 1,992.00 7321 Internet Access 0.00 2,000.00 2,000.00 0.00 0.00 3,948.24 0.00 0.00 0.00 7322* Service fee 0.00 0.00 0.00 0.00 0.00 18,756.55 19,686.21 18,300.00 15,030.56 Facilities Totals: 0.00 17,500.00 17,500.00 0.00 0.00 E50 Maintenance and Repairs
312.31 233.40 0.00 326.33 7410 Heavy Equipment Maintenance 0.00 400.00 400.00 0.00 0.00 276.48 198.14 0.00 20.23 7420 Shop Equipment Maintenance 0.00 250.00 250.00 0.00 0.00 891.39 1,336.09 0.00 621.69 7430 Vehicle Maintenance 0.00 1,000.00 1,000.00 0.00 0.00
56.55 1,431.89 0.00 0.00 7435 Tires and Chains Maintenance 0.00 500.00 500.00 0.00 0.00 15,265.02 14,878.26 0.00 12,298.47 7440 Fuel and Oil Maintenance 0.00 13,000.00 13,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7460 Radio & Communications Maint 0.00 0.00 0.00 0.00 0.00 389.56 86.29 0.00 179.69 7470 Building Maintenance 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7475 Grounds Maintenance 0.00 0.00 0.00 0.00 0.00 31,012.69 80,077.42 88,000.00 65,116.84 7520 System Repairs & Maintenance 0.00 90,000.00 90,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7550 New Connections Expense 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 8
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48,204.00 98,241.49 88,000.00 78,563.25 Maintenance and Repairs Totals: 0.00 105,150.00 105,150.00 0.00 0.00 E60 Materials and Supplies
0.00 0.00 0.00 77.03 7340 Postage & Shipping Expenses 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 24.45 7710 Office Supplies 0.00 100.00 100.00 0.00 0.00
0.00 0.00 0.00 619.29 7712 Printing Service & Supplies 0.00 700.00 700.00 0.00 0.00 2,269.60 3,354.58 0.00 2,056.77 7750 Roadway Maintenance Materials 0.00 3,000.00 3,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7770 Janitorial & Cleaning Supplies 0.00 0.00 0.00 0.00 0.00
30.08 93.55 11,700.00 0.00 7790 Miscellaneous Supplies 0.00 1,000.00 1,000.00 0.00 0.00 1,049.00 3,700.49 0.00 758.48 7810* Expensed Equip <$1000 0.00 0.00 0.00 0.00 0.00
0.00 56.04 0.00 0.00 7811 Tool Expense 0.00 0.00 0.00 0.00 0.00
0.00 1,316.88 0.00 0.00 7815 Equipment Rentals 0.00 0.00 0.00 0.00 0.00 4,191.66 537.38 0.00 893.89 7820 Safety Equipment 0.00 2,500.00 2,500.00 0.00 0.00 1,286.20 1,136.70 0.00 172.72 7825 Personal Safety Clothing&Maint 0.00 500.00 500.00 0.00 0.00
0.00 213.12 0.00 306.22 7826 Garment Rental/Cleaning 0.00 0.00 0.00 0.00 0.00 8,826.54 10,408.74 11,700.00 4,908.85 Materials and Supplies Totals: 0.00 7,800.00 7,800.00 0.00 0.00 E70 Debt Service
828.85 826.08 9,824.00 404.76 8100 Interest on Debt 0.00 600.00 600.00 0.00 0.00 3,276.62 3,260.13 0.00 1,601.16 8101 Lease Interest Expense 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8150 Principal Payments 0.00 2,400.00 2,400.00 0.00 0.00 4,105.47 4,086.21 9,824.00 2,005.92 Debt Service Totals: 0.00 3,000.00 3,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 9
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E80 Other miscellaneous
566,132.24 643,405.54 0.00 0.00 8190 Depreciation 0.00 0.00 0.00 0.00 0.00 99,552.00 156,911.59 65,000.00 92,723.35 9801 Administrative Overhead Alloc 0.00 113,645.00 113,645.00 0.00 0.00
0.00 0.00 0.00 20,171.82 9802 Insurance Allocation 0.00 30,865.00 30,865.00 0.00 0.00
0.00 0.00 0.00 0.00 9803 Vehicle Insurance Alloc 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 16,838.21 9804 Property Insurance Alloc 0.00 18,930.00 18,930.00 0.00 0.00
0.00 0.00 0.00 2,222.93 9805 Employment Insurance Alloc 0.00 2,665.00 2,665.00 0.00 0.00 665,684.24 800,317.13 65,000.00 131,956.31 Other miscellaneous Totals: 0.00 166,105.00 166,105.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 3,322.82 8801 Capital Outlay 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8802 Capital OutlayHeavy Equipment 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8803 Capital Outlay Vehicles 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 3,322.82 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00 E99 Transfers out
0.00 0.00 0.00 0.00 9900 Transfers Out to Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers out Totals: 0.00 0.00 0.00 0.00 0.00 1,121,392.74 1,370,012.38 522,233.00 597,068.58 EXPENDITURES TOTALS: 3.25 700,365.00 699,189.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 10
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0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 1,121,392.74 1,370,012.38 522,233.00 597,068.58 DEPARTMENT EXPENSES 3.25 700,365.00 699,189.00 0.00 0.00 (1,121,392.74) (1,370,012.38) (522,233.00) (597,068.58) Utility Field System Services Totals: (3.25) (700,365.00) (699,189.00) 0.00 0.00 802,447.44 1,267,032.13 791,298.00 623,859.31 FUND REVENUES 0.00 785,000.00 785,000.00 0.00 0.00 1,121,392.74 1,370,012.38 522,233.00 597,068.58 FUND EXPENSES 3.25 700,365.00 699,189.00 0.00 0.00 (318,945.30) (102,980.25) 269,065.00 26,790.73 Water Operations Fund Totals: (3.25) 84,635.00 85,811.00 0.00 0.00 41 Water Improvements Fund
912 Water Dist System
R40 State Subventions and Grants ( Intergovernmental )
0.00 184,000.00 0.00 2,424,736.00 4290 Other State Grants 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 2,424,736.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 2,424,736.00 REVENUES TOTALS: 0.00 2,500,000.00 2,500,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 2,829,371.37 7110 Contract Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 10,500.00 7111 Grant General Admin 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7112 Grant Administration Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 400,960.00 7120 Construction Management Engr 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 3,240,831.37 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 2,500,000.00 2,500,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 11
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0.00 0.00 0.00 0.00 Capital outlay Totals: 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 0.00 0.00 3,240,831.37 EXPENDITURES TOTALS: 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 2,424,736.00 DEPARTMENT REVENUES 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 0.00 0.00 3,240,831.37 DEPARTMENT EXPENSES 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 (816,095.37) Water Dist System Totals: 0.00 0.00 0.00 0.00 0.00
0.00 184,000.00 0.00 2,424,736.00 FUND REVENUES 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 0.00 0.00 3,240,831.37 FUND EXPENSES 0.00 2,500,000.00 2,500,000.00 0.00 0.00
0.00 184,000.00 0.00 (816,095.37) Water Improvements Fund Totals: 0.00 0.00 0.00 0.00 0.00 45 WasteWater Operations Fund
R50 Fines, Forfeitures, Penalties
21,660.51 21,921.85 0.00 21,398.11 4550 Late Penalties and Interest 0.00 24,000.00 24,000.00 0.00 0.00 21,660.51 21,921.85 0.00 21,398.11 Fines, Forfeitures, Penalties Totals: 0.00 24,000.00 24,000.00 0.00 0.00 R55 Use of Money and Property (interest and rental)
2,499.12 5,408.46 23,000.00 0.00 4505 LAIF Interest Earnings 0.00 5,200.00 5,200.00 0.00 0.00 2,499.12 5,408.46 23,000.00 0.00 Use of Money and Property (interest and rental) Totals: 0.00 5,200.00 5,200.00 0.00 0.00 R65 Charges for Services
0.00 24,117.32 14,000.00 21,909.04 5510 Title 22 Charges 0.00 22,500.00 22,500.00 0.00 0.00
0.00 0.00 0.00 1,200.00 5549 Special Utility Service Charge 0.00 0.00 0.00 0.00 0.00 8,634.17 8,160.12 0.00 42,972.70 5550 New Connection Charges 0.00 10,000.00 10,000.00 0.00 0.00
0.00 0.00 0.00 5,031.20 5575 Connection Capacity Charges 0.00 2,000.00 2,000.00 0.00 0.00 8,634.17 32,277.44 14,000.00 71,112.94 Charges for Services Totals: 0.00 34,500.00 34,500.00 0.00 0.00 R70 User Fees
GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 12
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2,419,333.44 2,444,146.01 2,613,798.00 1,917,469.79 5501 Monthly User Charges 0.00 2,500,000.00 2,500,000.00 0.00 0.00 2,419,333.44 2,444,146.01 2,613,798.00 1,917,469.79 User Fees Totals: 0.00 2,500,000.00 2,500,000.00 0.00 0.00 R80 Miscellaneous
0.00 0.00 0.00 0.00 5710 Sales of Surplus Property 0.00 0.00 0.00 0.00 0.00
0.00 4,165.32 0.00 2,167.89 5729 Worker's Comp Reimbursements 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 1,044.54 5791* Sewer Lein Receipts 0.00 0.00 0.00 0.00 0.00
0.00 4,165.32 0.00 3,212.43 Miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00 R99 Transfers In
0.00 0.00 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers In Totals: 0.00 0.00 0.00 0.00 0.00 2,452,127.24 2,507,919.08 2,650,798.00 2,013,193.27 REVENUES TOTALS: 0.00 2,563,700.00 2,563,700.00 0.00 0.00 200 Utility Field System Services
E00 Personnel, Salaries and Benefits
63,390.40 54,848.80 189,894.00 74,902.94 6001 Salaries Regular Time 1.25 92,480.00 92,480.00 0.00 0.00 5,779.35 5,290.13 0.00 2,082.28 6003 Salaries Overtime 0.00 5,000.00 5,000.00 0.00 0.00
51.00 13,454.84 0.00 0.00 6005 Compensated Absences Earned 0.00 0.00 0.00 0.00 0.00
0.00 8,252.09 0.00 9,286.77 6006 Vacation-Comp Time Used 0.00 0.00 0.00 0.00 0.00
0.00 3,712.60 0.00 11,538.36 6008 Other Paid Leaves 0.00 0.00 0.00 0.00 0.00 15,071.55 5,951.28 0.00 8,319.79 6010 FICA 0.00 8,030.00 8,030.00 0.00 0.00 9,017.89 5,420.84 0.00 8,179.28 6015 PERS 0.00 9,090.00 9,090.00 0.00 0.00
0.00 7,099.44 0.00 6,981.27 6016 PERS UFL Annual Payment 0.00 18,055.00 18,055.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 13
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18,525.51 18,098.97 0.00 23,353.90 6020 Worker's Compensation Ins 0.00 17,125.00 17,125.00 0.00 0.00
0.00 3,922.32 0.00 722.52 6021 Work Comp Used 0.00 0.00 0.00 0.00 0.00 18,372.79 20,431.21 0.00 26,584.21 6025 Health Insurance 0.00 31,970.00 31,970.00 0.00 0.00
0.00 1,767.41 0.00 4,827.12 6040 Premium Pay 0.00 3,925.00 3,925.00 0.00 0.00
0.00 1,830.05 0.00 5,516.76 6041 Call and Cover Pay 0.00 9,715.00 9,715.00 0.00 0.00 130,208.49 150,079.98 189,894.00 182,295.20 Personnel, Salaries and Benefits Totals: 1.25 195,390.00 195,390.00 0.00 0.00 E10 Employee Related Costs
0.00 0.00 0.00 623.96 6211 Annual Union Clothing Reimb 0.00 935.00 935.00 0.00 0.00
0.00 0.00 0.00 1,331.66 6250 Employee Training (NonReimb) 0.00 1,500.00 1,500.00 0.00 0.00
0.00 0.00 0.00 1,215.27 6275 Dues and Publications 0.00 1,500.00 1,500.00 0.00 0.00
35.06 29.38 3,000.00 0.00 6280 Employee Travel & Conference 0.00 1,500.00 1,500.00 0.00 0.00
35.06 29.38 3,000.00 3,170.89 Employee Related Costs Totals: 0.00 5,435.00 5,435.00 0.00 0.00 E20 Services - Personal and Professional
6,667.25 0.00 19,000.00 468.00 7100 Professional Services 0.00 2,000.00 2,000.00 0.00 0.00 150.00 245.27 0.00 0.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00 4,319.00 3,214.50 0.00 1,119.00 7115 Engineering Consultant Svcs 0.00 2,500.00 2,500.00 0.00 0.00
0.00 0.00 0.00 2,862.99 7126 Xpress BP Svc 0.00 3,900.00 3,900.00 0.00 0.00
0.00 0.00 0.00 0.00 7127 Path Point Merch Serv Fee 0.00 3,900.00 3,900.00 0.00 0.00
0.00 1,843.73 0.00 4,291.59 7130 Software Service/Renewal Agree 0.00 4,500.00 4,500.00 0.00 0.00
0.00 2,565.32 0.00 2,744.90 7135 Springbrook Financial System 0.00 2,935.00 2,935.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 14
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0.00 0.00 0.00 0.00 7140 City Attorney Contract 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7143 City Attorney NonRoutine 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7145 Legal Consultation Services 0.00 0.00 0.00 0.00 0.00 11,136.25 7,868.82 19,000.00 11,486.48 Services - Personal and Professional Totals: 0.00 19,735.00 19,735.00 0.00 0.00 E30 Insurance Licenses and Fees
6,756.41 10,490.98 0.00 0.00 7200 Public Liability Ins SCORE 0.00 0.00 0.00 0.00 0.00 7,206.43 7,003.23 24,633.00 1,689.00 7250 Permits and License 0.00 5,000.00 5,000.00 0.00 0.00 13,962.84 17,494.21 24,633.00 1,689.00 Insurance Licenses and Fees Totals: 0.00 5,000.00 5,000.00 0.00 0.00 E40 Facilities
1,345.23 1,624.19 6,000.00 1,513.66 7310 Utilities Elec & Heating Oil 0.00 2,000.00 2,000.00 0.00 0.00 4,458.10 3,439.11 0.00 2,343.26 7320 Telephone Expense 0.00 3,000.00 3,000.00 0.00 0.00
0.00 996.00 0.00 498.00 7321 Internet Access 0.00 1,000.00 1,000.00 0.00 0.00 5,803.33 6,059.30 6,000.00 4,354.92 Facilities Totals: 0.00 6,000.00 6,000.00 0.00 0.00 E50 Maintenance and Repairs
1,605.09 5,500.59 0.00 4,765.29 7410 Heavy Equipment Maintenance 0.00 8,000.00 8,000.00 0.00 0.00 274.49 0.00 0.00 20.23 7420 Shop Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 2,679.84 1,823.43 0.00 4,597.72 7430 Vehicle Maintenance 0.00 5,000.00 5,000.00 0.00 0.00 116.55 1,431.90 0.00 1,134.21 7435 Tires and Chains Maintenance 0.00 2,000.00 2,000.00 0.00 0.00 4,754.59 4,180.91 0.00 6,023.06 7440 Fuel and Oil Maintenance 0.00 5,000.00 5,000.00 0.00 0.00 490.03 109.66 0.00 318.03 7470 Building Maintenance 0.00 400.00 400.00 0.00 0.00
0.00 0.00 0.00 0.00 7475 Grounds Maintenance 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 15
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14,510.33 5,802.11 25,500.00 12,309.12 7520 System Repairs & Maintenance 0.00 15,000.00 15,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7550 New Connections Expense 0.00 0.00 0.00 0.00 0.00 24,430.92 18,848.60 25,500.00 29,167.66 Maintenance and Repairs Totals: 0.00 35,400.00 35,400.00 0.00 0.00 E60 Materials and Supplies
0.00 0.00 0.00 412.85 7712 Printing Service & Supplies 0.00 0.00 0.00 0.00 0.00 2,070.93 1,494.62 0.00 1,012.96 7750 Roadway Maintenance Materials 0.00 2,500.00 2,500.00 0.00 0.00
0.00 72.62 0.00 0.00 7770 Janitorial & Cleaning Supplies 0.00 0.00 0.00 0.00 0.00
53.50 0.00 6,600.00 0.00 7790 Miscellaneous Supplies 0.00 0.00 0.00 0.00 0.00 1,110.44 1,140.90 0.00 612.27 7810* Expensed Equip <$1000 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7815 Equipment Rentals 0.00 0.00 0.00 0.00 0.00 4,131.08 883.55 0.00 1,090.81 7820 Safety Equipment 0.00 3,000.00 3,000.00 0.00 0.00 2,033.35 1,231.30 0.00 172.72 7825 Personal Safety Clothing&Maint 0.00 1,000.00 1,000.00 0.00 0.00
0.00 213.12 0.00 306.22 7826 Garment Rental/Cleaning 0.00 0.00 0.00 0.00 0.00 9,399.30 5,036.11 6,600.00 3,607.83 Materials and Supplies Totals: 0.00 6,500.00 6,500.00 0.00 0.00 E70 Debt Service
101,372.55 100,159.64 0.00 36,356.89 8100 Interest on Debt 0.00 104,030.00 104,030.00 0.00 0.00 7,149.00 7,113.00 0.00 3,493.44 8101 Lease Interest Expense 0.00 0.00 0.00 0.00 0.00
0.00 0.00 1,077,901.00 0.00 8150 Principal Payments 0.00 144,100.00 144,100.00 0.00 0.00 108,521.55 107,272.64 1,077,901.00 39,850.33 Debt Service Totals: 0.00 248,130.00 248,130.00 0.00 0.00 E80 Other miscellaneous
GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 16
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0.00 918,330.71 0.00 0.00 8190 Depreciation 0.00 0.00 0.00 0.00 0.00 49,528.00 75,428.32 75,000.00 53,605.76 9801 Administrative Overhead Alloc 0.00 65,488.00 65,488.00 0.00 0.00
0.00 0.00 0.00 10,875.51 9802 Insurance Allocation 0.00 16,640.00 16,640.00 0.00 0.00
0.00 0.00 0.00 1,897.50 9803 Vehicle Insurance Alloc 0.00 2,275.00 2,275.00 0.00 0.00
0.00 0.00 0.00 355.58 9805 Employment Insurance Alloc 0.00 2,135.00 2,135.00 0.00 0.00 49,528.00 993,759.03 75,000.00 66,734.35 Other miscellaneous Totals: 0.00 86,538.00 86,538.00 0.00 0.00 E90 Capital outlay
0.00 0.00 60,000.00 2,658.26 8801 Capital Outlay 0.00 5,000.00 5,000.00 0.00 0.00
0.00 0.00 0.00 0.00 8802 Capital OutlayHeavy Equipment 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8803 Capital Outlay Vehicles 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 60,000.00 2,658.26 Capital outlay Totals: 0.00 5,000.00 5,000.00 0.00 0.00 E99 Transfers out
0.00 0.00 0.00 0.00 9900 Transfers Out to Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers out Totals: 0.00 0.00 0.00 0.00 0.00 353,025.74 1,306,448.07 1,487,528.00 345,014.92 EXPENDITURES TOTALS: 1.25 613,128.00 613,128.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 353,025.74 1,306,448.07 1,487,528.00 345,014.92 DEPARTMENT EXPENSES 1.25 613,128.00 613,128.00 0.00 0.00 (353,025.74) (1,306,448.07) (1,487,528.00) (345,014.92) Utility Field System Services Totals: (1.25) (613,128.00) (613,128.00) 0.00 0.00 250 Utility Plant Operations
GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 17
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E00 Personnel, Salaries and Benefits
183,364.79 193,042.32 358,226.00 186,748.71 6001 Salaries Regular Time 3.00 226,885.00 226,885.00 0.00 0.00 35,989.24 30,512.47 0.00 24,129.42 6003 Salaries Overtime 0.00 30,000.00 30,000.00 0.00 0.00
0.00 24,048.60 0.00 0.00 6005 Compensated Absences Earned 0.00 0.00 0.00 0.00 0.00
0.00 6,763.78 0.00 13,598.29 6006 Vacation-Comp Time Used 0.00 0.00 0.00 0.00 0.00
0.00 5,013.28 0.00 18,573.31 6008 Other Paid Leaves 0.00 0.00 0.00 0.00 0.00 18,036.00 19,307.35 0.00 20,712.87 6010 FICA 0.00 22,480.00 22,480.00 0.00 0.00 27,372.22 19,869.71 0.00 21,880.47 6015 PERS 0.00 25,255.00 25,255.00 0.00 0.00
0.00 19,364.77 0.00 25,589.33 6016 PERS UFL Annual Payment 0.00 48,305.00 48,305.00 0.00 0.00 52,225.28 68,277.01 0.00 68,260.84 6020 Worker's Compensation Ins 0.00 54,000.00 54,000.00 0.00 0.00
0.00 0.00 0.00 0.00 6021 Work Comp Used 0.00 0.00 0.00 0.00 0.00 51,808.90 47,539.86 0.00 38,169.81 6025 Health Insurance 0.00 39,985.00 39,985.00 0.00 0.00
0.00 3,480.61 0.00 12,526.05 6040 Premium Pay 0.00 15,390.00 15,390.00 0.00 0.00
0.00 5,490.00 0.00 16,550.00 6041 Call and Cover Pay 0.00 19,240.00 19,240.00 0.00 0.00 368,796.43 442,709.76 358,226.00 446,739.10 Personnel, Salaries and Benefits Totals: 3.00 481,540.00 481,540.00 0.00 0.00 E10 Employee Related Costs
0.00 0.00 0.00 375.00 6211 Annual Union Clothing Reimb 0.00 1,125.00 1,125.00 0.00 0.00 375.00 601.00 0.00 820.00 6240 Physical Examinations 0.00 750.00 750.00 0.00 0.00
94.14 0.00 0.00 0.00 6245 Employee Recruitment Expense 0.00 0.00 0.00 0.00 0.00 339.00 4,070.00 4,050.00 279.00 6250 Employee Training (NonReimb) 0.00 3,000.00 3,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 18
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635.00 4,023.00 0.00 365.00 6275 Dues and Publications 0.00 1,000.00 1,000.00 0.00 0.00 1,331.60 0.00 0.00 719.34 6280 Employee Travel & Conference 0.00 1,000.00 1,000.00 0.00 0.00 2,774.74 8,694.00 4,050.00 2,558.34 Employee Related Costs Totals: 0.00 6,875.00 6,875.00 0.00 0.00 E20 Services - Personal and Professional
6,871.17 620.00 68,800.00 17,288.00 7100 Professional Services 0.00 20,000.00 20,000.00 0.00 0.00 12,482.41 6,506.88 0.00 0.00 7110 Contract Services 0.00 30,000.00 30,000.00 0.00 0.00 3,930.63 37,579.15 0.00 27,575.50 7115 Engineering Consultant Svcs 0.00 35,000.00 35,000.00 0.00 0.00
0.00 0.00 0.00 2,885.12 7126 Xpress BP Svc 0.00 3,900.00 3,900.00 0.00 0.00
0.00 0.00 0.00 0.00 7127 Path Point Merch Serv Fee 0.00 3,900.00 3,900.00 0.00 0.00
0.00 7,940.63 0.00 8,417.42 7130 Software Service/Renewal Agree 0.00 8,840.00 8,840.00 0.00 0.00
0.00 140.00 0.00 4,012.00 7131* Apex Technology Svc Support 0.00 0.00 0.00 0.00 0.00
0.00 2,565.32 0.00 2,744.90 7135 Springbrook Financial System 0.00 2,935.00 2,935.00 0.00 0.00
0.00 500.00 0.00 0.00 7145 Legal Consultation Services 0.00 0.00 0.00 0.00 0.00
0.00 960.00 0.00 772.35 7175 Janitorial Services 0.00 1,000.00 1,000.00 0.00 0.00
0.00 129.86 0.00 0.00 7177 Water Delivery Service 0.00 0.00 0.00 0.00 0.00 45,078.06 56,182.61 0.00 26,721.46 7180 Contract Labratory Analysis 0.00 35,000.00 35,000.00 0.00 0.00 68,362.27 113,124.45 68,800.00 90,416.75 Services - Personal and Professional Totals: 0.00 140,575.00 140,575.00 0.00 0.00 E30 Insurance Licenses and Fees
36,424.60 31,804.42 0.00 0.00 7200 Public Liability Ins SCORE 0.00 0.00 0.00 0.00 0.00 22,147.27 20,387.84 94,400.00 22,738.30 7250 Permits and License 0.00 30,000.00 30,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 19
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940.18 940.44 0.00 937.98 7280 County Property Taxes 0.00 1,500.00 1,500.00 0.00 0.00 59,512.05 53,132.70 94,400.00 23,676.28 Insurance Licenses and Fees Totals: 0.00 31,500.00 31,500.00 0.00 0.00 E40 Facilities
145,683.10 125,576.59 99,700.00 110,015.23 7310 Utilities Elec & Heating Oil 0.00 140,000.00 140,000.00 0.00 0.00 1,566.50 1,991.25 0.00 1,485.00 7311 Utilities Security Alarms 0.00 2,000.00 2,000.00 0.00 0.00 8,045.39 4,254.95 0.00 2,367.28 7320 Telephone Expense 0.00 3,000.00 3,000.00 0.00 0.00
0.00 3,140.23 0.00 2,510.00 7321 Internet Access 0.00 3,000.00 3,000.00 0.00 0.00 155,294.99 134,963.02 99,700.00 116,377.51 Facilities Totals: 0.00 148,000.00 148,000.00 0.00 0.00 E50 Maintenance and Repairs
547.48 1,527.22 0.00 481.43 7410 Heavy Equipment Maintenance 0.00 1,000.00 1,000.00 0.00 0.00 344.57 5.70 0.00 1,671.00 7420 Shop Equipment Maintenance 0.00 2,000.00 2,000.00 0.00 0.00 958.46 630.56 0.00 770.11 7430 Vehicle Maintenance 0.00 1,000.00 1,000.00 0.00 0.00
83.73 65.00 0.00 0.00 7435 Tires and Chains Maintenance 0.00 0.00 0.00 0.00 0.00 4,450.46 9,342.20 0.00 6,996.34 7440 Fuel and Oil Maintenance 0.00 5,000.00 5,000.00 0.00 0.00
0.00 1,142.68 0.00 0.00 7460 Radio & Communications Maint 0.00 0.00 0.00 0.00 0.00 4,442.99 3,546.07 0.00 625.79 7470 Building Maintenance 0.00 2,000.00 2,000.00 0.00 0.00 1,044.36 601.55 0.00 0.00 7475 Grounds Maintenance 0.00 0.00 0.00 0.00 0.00 54,743.53 22,958.86 20,650.00 13,973.22 7510 Plant Repairs & Maintenance 0.00 21,000.00 21,000.00 0.00 0.00
0.00 0.00 0.00 0.00 7511 DAF Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 66,615.58 39,819.84 20,650.00 24,517.89 Maintenance and Repairs Totals: 0.00 32,000.00 32,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 20
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E60 Materials and Supplies
0.00 673.76 0.00 490.06 7340 Postage & Shipping Expenses 0.00 750.00 750.00 0.00 0.00
0.00 0.00 0.00 94.05 7535 Landfill Dump Fees 0.00 0.00 0.00 0.00 0.00
0.00 88,118.28 0.00 302,099.09 7536 Sludge Removal Expense 0.00 200,000.00 200,000.00 0.00 0.00 4,195.14 900.54 0.00 83.61 7710 Office Supplies 0.00 1,000.00 1,000.00 0.00 0.00
0.00 0.00 0.00 928.92 7712 Printing Service & Supplies 0.00 0.00 0.00 0.00 0.00 21,266.45 20,139.74 0.00 10,764.52 7740 Laboratory Supplies/Equipment 0.00 18,000.00 18,000.00 0.00 0.00 43,980.26 42,817.91 0.00 16,175.42 7745 Plant Treatment Chemicals 0.00 15,000.00 15,000.00 0.00 0.00 604.13 550.26 0.00 153.03 7770 Janitorial & Cleaning Supplies 0.00 300.00 300.00 0.00 0.00 165.94 162.36 71,400.00 0.00 7790 Miscellaneous Supplies 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 36.12 7791 Misc Food Expense 0.00 0.00 0.00 0.00 0.00 3,706.50 1,731.51 0.00 42.90 7810* Expensed Equip <$1000 0.00 0.00 0.00 0.00 0.00
0.00 4,472.56 0.00 0.00 7815 Equipment Rentals 0.00 0.00 0.00 0.00 0.00 370.20 35.51 0.00 6.11 7820 Safety Equipment 0.00 300.00 300.00 0.00 0.00 1,125.00 1,180.90 0.00 759.93 7825 Personal Safety Clothing&Maint 0.00 1,200.00 1,200.00 0.00 0.00 75,413.62 160,783.33 71,400.00 331,633.76 Materials and Supplies Totals: 0.00 236,550.00 236,550.00 0.00 0.00 E70 Debt Service
613,898.16 489,595.47 164,231.00 0.00 8100 Interest on Debt 0.00 190,135.00 190,135.00 0.00 0.00
0.00 (170,121.00) 0.00 0.00 8101 Lease Interest Expense 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8150 Principal Payments 0.00 271,107.00 271,107.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 21
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613,898.16 319,474.47 164,231.00 0.00 Debt Service Totals: 0.00 461,242.00 461,242.00 0.00 0.00 E80 Other miscellaneous
0.00 0.00 0.00 0.00 8160 Bad Debt 0.00 0.00 0.00 0.00 0.00 662,664.96 0.00 0.00 0.00 8190 Depreciation 0.00 0.00 0.00 0.00 0.00 157,066.00 268,494.82 116,000.00 214,662.16 9801 Administrative Overhead Alloc 0.00 253,383.00 253,383.00 0.00 0.00
0.00 0.00 0.00 31,777.28 9802 Insurance Allocation 0.00 48,625.00 48,625.00 0.00 0.00
0.00 0.00 0.00 534.47 9803 Vehicle Insurance Alloc 0.00 640.00 640.00 0.00 0.00
0.00 0.00 0.00 77,800.80 9804 Property Insurance Alloc 0.00 87,460.00 87,460.00 0.00 0.00
0.00 0.00 0.00 4,595.81 9805 Employment Insurance Alloc 0.00 3,805.00 3,805.00 0.00 0.00 819,730.96 268,494.82 116,000.00 329,370.52 Other miscellaneous Totals: 0.00 393,913.00 393,913.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 5,316.52 8801 Capital Outlay 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 5,316.52 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00 2,230,398.80 1,541,196.39 997,457.00 1,370,606.67 EXPENDITURES TOTALS: 3.00 1,932,195.00 1,932,195.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 2,230,398.80 1,541,196.39 997,457.00 1,370,606.67 DEPARTMENT EXPENSES 3.00 1,932,195.00 1,932,195.00 0.00 0.00 (2,230,398.80) (1,541,196.39) (997,457.00) (1,370,606.67) Utility Plant Operations Totals: (3.00) (1,932,195.00) (1,932,195.00) 0.00 0.00 2,452,127.24 2,507,919.08 2,650,798.00 2,013,193.27 FUND REVENUES 0.00 2,563,700.00 2,563,700.00 0.00 0.00 2,583,424.54 2,847,644.46 2,484,985.00 1,715,621.59 FUND EXPENSES 4.25 2,545,323.00 2,545,323.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 22
102
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Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
(131,297.30) (339,725.38) 165,813.00 297,571.68 WasteWater Operations Fund Totals: (4.25) 18,377.00 18,377.00 0.00 0.00 3,309,336.13 3,985,832.34 4,198,196.00 5,094,925.40 REPORT REVENUES 0.00 5,920,945.00 5,920,945.00 0.00 0.00 3,799,270.51 4,287,032.86 3,713,806.00 5,591,279.83 REPORT EXPENSES 7.70 5,817,933.00 5,816,757.00 0.00 0.00 (489,934.38) (301,200.52) 484,390.00 (496,354.43) REPORT TOTALS: (7.70) 103,012.00 104,188.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:30 PM) Page 23
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General Ledger
User: [email protected]
Fiscal Year:
Printed: 05/19/2026 - 12:34PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
21 Transportation Projects Fund
R55 Use of Money and Property (interest and rental)
0.00 0.00 0.00 0.00 4505 LAIF Interest Earnings 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Use of Money and Property (interest and rental) Totals: 0.00 0.00 0.00 0.00 0.00 R99 Transfers In
0.00 0.00 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 (768.54) 0.00 0.00 9900 Transfers Out to Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 (768.54) 0.00 0.00 Transfers In Totals: 0.00 0.00 0.00 0.00 0.00
0.00 (768.54) 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 921 STIP Tran Proj-MtS Blvd Rehab
R40 State Subventions and Grants ( Intergovernmental )
18,719.12 225,381.35 0.00 34,100.00 4290* Other State Grants 0.00 0.00 0.00 0.00 0.00 18,719.12 225,381.35 0.00 34,100.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00 18,719.12 225,381.35 0.00 34,100.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 1,074.87 0.00 61.21 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 82.22 0.00 4.69 6010 FICA 0.00 0.00 0.00 0.00 0.00
0.00 84.59 0.00 4.87 6015 PERS 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 1
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0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 173.29 0.00 0.00 6025 Health Insurance 0.00 0.00 0.00 0.00 0.00
0.00 1,414.97 0.00 70.77 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 0.00 7100 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 206,167.60 0.00 34,100.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00 18,719.12 20,770.50 0.00 0.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 7120 Construction Management Engr 0.00 0.00 0.00 0.00 0.00 18,719.12 226,938.10 0.00 34,100.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E80 Other miscellaneous
0.00 (228,353.07) 0.00 0.00 7990 Special Department Expenditure 0.00 0.00 0.00 0.00 0.00
0.00 (228,353.07) 0.00 0.00 Other miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 228,353.07 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 228,353.07 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00 18,719.12 228,353.07 0.00 34,170.77 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 18,719.12 225,381.35 0.00 34,100.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00 18,719.12 228,353.07 0.00 34,170.77 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 (2,971.72) 0.00 (70.77) STIP Tran Proj-MtS Blvd Rehab Totals: 0.00 0.00 0.00 0.00 0.00 922 STIP Tran Proj-Lake St
R40 State Subventions and Grants ( Intergovernmental )
0.00 3,334.50 0.00 0.00 4290 Other State Grants 0.00 2,050,000.00 2,050,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 2
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 3,334.50 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 2,050,000.00 2,050,000.00 0.00 0.00 R99 Transfers In
0.00 0.00 0.00 0.00 5928 Transfer In from GT 0.00 100,000.00 100,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers In Totals: 0.00 100,000.00 100,000.00 0.00 0.00
0.00 3,334.50 0.00 0.00 REVENUES TOTALS: 0.00 2,150,000.00 2,150,000.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 0.00 0.00 1,345.31 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 102.94 6010 FICA 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 107.08 6015 PERS 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 1,555.33 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 3,334.50 0.00 21,621.09 7100 Professional Services 0.00 150,000.00 150,000.00 0.00 0.00
0.00 3,334.50 0.00 21,621.09 Services - Personal and Professional Totals: 0.00 150,000.00 150,000.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 0.00 8820 Capital Project Costs 0.00 2,000,000.00 2,000,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Capital outlay Totals: 0.00 2,000,000.00 2,000,000.00 0.00 0.00
0.00 3,334.50 0.00 23,176.42 EXPENDITURES TOTALS: 0.00 2,150,000.00 2,150,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 3
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 3,334.50 0.00 0.00 DEPARTMENT REVENUES 0.00 2,150,000.00 2,150,000.00 0.00 0.00
0.00 3,334.50 0.00 23,176.42 DEPARTMENT EXPENSES 0.00 2,150,000.00 2,150,000.00 0.00 0.00
0.00 0.00 0.00 (23,176.42) STIP Tran Proj-Lake St Totals: 0.00 0.00 0.00 0.00 0.00 924 Lake St-CS Caltrans Sust Comm
R40 State Subventions and Grants ( Intergovernmental )
0.00 101,962.94 0.00 36,655.06 4290* Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 101,962.94 0.00 36,655.06 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00 R99 Transfers In
0.00 6,151.34 0.00 0.00 5900 Transfers In From Other Funds 0.00 0.00 0.00 0.00 0.00
0.00 6,151.34 0.00 0.00 Transfers In Totals: 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 36,655.06 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 0.00 0.00 4,113.64 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 308.01 6010 FICA 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 272.58 6015 PERS 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 434.48 6025 Health Insurance 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 5,128.71 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 108,114.28 0.00 46,840.90 7100 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 46,840.90 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E80 Other miscellaneous
GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 4
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 (108,114.28) 0.00 0.00 7990 Special Department Expenditure 0.00 0.00 0.00 0.00 0.00
0.00 (108,114.28) 0.00 0.00 Other miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 0.00 8801 Capital Outlay 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 51,969.61 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 36,655.06 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 108,114.28 0.00 51,969.61 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (15,314.55) Lake St-CS Caltrans Sust Comm Totals: 0.00 0.00 0.00 0.00 0.00 925 FHWA - SS4A 2125-0675
R45 Federal Grants
0.00 126,304.39 0.00 0.00 4790 Federal Grants in Aid 0.00 0.00 0.00 0.00 0.00
0.00 126,304.39 0.00 0.00 Federal Grants Totals: 0.00 0.00 0.00 0.00 0.00
0.00 126,304.39 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 0.00 0.00 3,884.26 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 277.18 6010 FICA 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 231.20 6015 PERS 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 464.87 6025 Health Insurance 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 5
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 4,857.51 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 157,880.49 0.00 9,880.05 7110 Contract Services 0.00 0.00 0.00 0.00 0.00
0.00 157,880.49 0.00 9,880.05 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00
0.00 157,880.49 0.00 14,737.56 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 126,304.39 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 157,880.49 0.00 14,737.56 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 (31,576.10) 0.00 (14,737.56) FHWA - SS4A 2125-0675 Totals: 0.00 0.00 0.00 0.00 0.00 18,719.12 462,365.98 0.00 70,755.06 FUND REVENUES 0.00 2,150,000.00 2,150,000.00 0.00 0.00 18,719.12 497,682.34 0.00 124,054.36 FUND EXPENSES 0.00 2,150,000.00 2,150,000.00 0.00 0.00
0.00 (35,316.36) 0.00 (53,299.30) Transportation Projects Fund Totals: 0.00 0.00 0.00 0.00 0.00 28 Gas Tax - Sec. 2107.5 - Engr
R10 Taxes
0.00 18,957.00 0.00 41,803.00 4259 Gas Tax Section 2107 SR 0.00 0.00 0.00 0.00 0.00
0.00 18,957.00 0.00 41,803.00 Taxes Totals: 0.00 0.00 0.00 0.00 0.00 R55 Use of Money and Property (interest and rental)
31.11 1,375.95 0.00 0.00 4505 LAIF Interest Earnings 0.00 0.00 0.00 0.00 0.00
31.11 1,375.95 0.00 0.00 Use of Money and Property (interest and rental) Totals: 0.00 0.00 0.00 0.00 0.00
31.11 20,332.95 0.00 41,803.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E99 Transfers out
0.00 18,957.00 0.00 41,803.00 9925 Transfers Out Snow Removal 0.00 0.00 0.00 0.00 0.00
0.00 18,957.00 0.00 41,803.00 Transfers out Totals: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 6
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 18,957.00 0.00 41,803.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 123 Gas Tax - Sec. 2103
R10 Taxes
0.00 30,915.76 0.00 25,048.14 4253 Traffic Cong Relief-Sec2103 0.00 31,000.00 31,000.00 0.00 0.00
0.00 30,915.76 0.00 25,048.14 Taxes Totals: 0.00 31,000.00 31,000.00 0.00 0.00
0.00 30,915.76 0.00 25,048.14 REVENUES TOTALS: 0.00 31,000.00 31,000.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 0.00 8825 Road Construction Projects 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 30,915.76 0.00 25,048.14 DEPARTMENT REVENUES 0.00 31,000.00 31,000.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 30,915.76 0.00 25,048.14 Gas Tax - Sec. 2103 Totals: 0.00 31,000.00 31,000.00 0.00 0.00 125 (No Description)
R10 Taxes
0.00 20,155.90 0.00 16,234.57 4255 Gas Tax Section 2105 0.00 20,000.00 20,000.00 0.00 0.00
0.00 20,155.90 0.00 16,234.57 Taxes Totals: 0.00 20,000.00 20,000.00 0.00 0.00
0.00 20,155.90 0.00 16,234.57 REVENUES TOTALS: 0.00 20,000.00 20,000.00 0.00 0.00
0.00 20,155.90 0.00 16,234.57 DEPARTMENT REVENUES 0.00 20,000.00 20,000.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 20,155.90 0.00 16,234.57 (No Description) Totals: 0.00 20,000.00 20,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 7
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
126 (No Description)
R10 Taxes
0.00 21,215.31 0.00 17,208.99 4256 Gas Tax Section 2106 0.00 22,000.00 22,000.00 0.00 0.00
0.00 21,215.31 0.00 17,208.99 Taxes Totals: 0.00 22,000.00 22,000.00 0.00 0.00
0.00 21,215.31 0.00 17,208.99 REVENUES TOTALS: 0.00 22,000.00 22,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 28,130.00 7110 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 28,130.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 54,675.00 0.00 0.00 8820 Capital Project Costs 0.00 0.00 0.00 0.00 0.00
0.00 54,675.00 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00
0.00 54,675.00 0.00 28,130.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 21,215.31 0.00 17,208.99 DEPARTMENT REVENUES 0.00 22,000.00 22,000.00 0.00 0.00
0.00 54,675.00 0.00 28,130.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 (33,459.69) 0.00 (10,921.01) (No Description) Totals: 0.00 22,000.00 22,000.00 0.00 0.00 127 (No Description)
R10 Taxes
0.00 26,738.17 0.00 21,393.54 4257 Gas Tax Section 2107 0.00 25,000.00 25,000.00 0.00 0.00
0.00 26,738.17 0.00 21,393.54 Taxes Totals: 0.00 25,000.00 25,000.00 0.00 0.00
0.00 26,738.17 0.00 21,393.54 REVENUES TOTALS: 0.00 25,000.00 25,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 24,979.12 0.00 0.00 7115 Engineering Consultant Svcs 0.00 0.00 0.00 0.00 0.00
0.00 24,979.12 0.00 0.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 8
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
E90 Capital outlay
0.00 0.00 0.00 0.00 8825 Road Construction Projects 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00 E99 Transfers out
0.00 0.00 0.00 0.00 9921 Transfer Out to Transp Project 0.00 100,000.00 100,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Transfers out Totals: 0.00 100,000.00 100,000.00 0.00 0.00
0.00 24,979.12 0.00 0.00 EXPENDITURES TOTALS: 0.00 100,000.00 100,000.00 0.00 0.00
0.00 26,738.17 0.00 21,393.54 DEPARTMENT REVENUES 0.00 25,000.00 25,000.00 0.00 0.00
0.00 24,979.12 0.00 0.00 DEPARTMENT EXPENSES 0.00 100,000.00 100,000.00 0.00 0.00
0.00 1,759.05 0.00 21,393.54 (No Description) Totals: 0.00 (75,000.00) (75,000.00) 0.00 0.00 128 (No Description)
R10 Taxes
0.00 7,500.00 0.00 5,500.00 4258 Gas Tax Section 2107 5 0.00 1,000.00 1,000.00 0.00 0.00
0.00 7,500.00 0.00 5,500.00 Taxes Totals: 0.00 1,000.00 1,000.00 0.00 0.00
0.00 7,500.00 0.00 5,500.00 REVENUES TOTALS: 0.00 1,000.00 1,000.00 0.00 0.00
0.00 7,500.00 0.00 5,500.00 DEPARTMENT REVENUES 0.00 1,000.00 1,000.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 7,500.00 0.00 5,500.00 (No Description) Totals: 0.00 1,000.00 1,000.00 0.00 0.00 129 (No Description)
R40 State Subventions and Grants ( Intergovernmental )
0.00 88,443.98 0.00 43,979.46 4261 Road Maint & Rehab 0.00 88,500.00 88,500.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 9
112
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 88,443.98 0.00 43,979.46 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 88,500.00 88,500.00 0.00 0.00
0.00 88,443.98 0.00 43,979.46 REVENUES TOTALS: 0.00 88,500.00 88,500.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 0.00 7115 Engineering Consultant Service 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 88,443.98 0.00 43,979.46 DEPARTMENT REVENUES 0.00 88,500.00 88,500.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 88,443.98 0.00 43,979.46 (No Description) Totals: 0.00 88,500.00 88,500.00 0.00 0.00
31.11 215,302.07 0.00 171,167.70 FUND REVENUES 0.00 187,500.00 187,500.00 0.00 0.00
0.00 98,611.12 0.00 69,933.00 FUND EXPENSES 0.00 100,000.00 100,000.00 0.00 0.00
31.11 116,690.95 0.00 101,234.70 Gas Tax - Sec. 2107.5 - Engr Totals: 0.00 87,500.00 87,500.00 0.00 0.00 18,750.23 677,668.05 0.00 241,922.76 REPORT REVENUES 0.00 2,337,500.00 2,337,500.00 0.00 0.00 18,719.12 596,293.46 0.00 193,987.36 REPORT EXPENSES 0.00 2,250,000.00 2,250,000.00 0.00 0.00
31.11 81,374.59 0.00 47,935.40 REPORT TOTALS: 0.00 87,500.00 87,500.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:34 PM) Page 10
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General Ledger
User: [email protected]
Fiscal Year:
Printed: 05/19/2026 - 12:35PM
2027
Budget Analysis
Fiscal Periods: All
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
67 Special Projects Grants Fund
926 CalTrans ATP C8 Lake St Grnt
E20 Services - Personal and Professional
0.00 0.00 0.00 7,030.50 7100 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 7,030.50 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 7,030.50 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 7,030.50 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (7,030.50) CalTrans ATP C8 Lake St Grnt Totals: 0.00 0.00 0.00 0.00 0.00 950 IRWM Trout
R40 State Subventions and Grants ( Intergovernmental )
0.00 71,809.07 0.00 -80.00 4290* Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 (80.00) State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 (80.00) REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E80 Other miscellaneous
0.00 71,809.07 0.00 80.00 7990 Special Department Expenditure 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 80.00 Other miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 80.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 1
114
2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 71,809.07 0.00 (80.00) DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 71,809.07 0.00 80.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (160.00) IRWM Trout Totals: 0.00 0.00 0.00 0.00 0.00 951 IRWM Dunsmuir
R40 State Subventions and Grants ( Intergovernmental )
0.00 17,674.50 0.00 -57.75 4290 Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 (57.75) State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 (57.75) REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E80 Other miscellaneous
0.00 17,674.50 0.00 57.75 7990 Special Department Expenditure 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 57.75 Other miscellaneous Totals: 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 57.75 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 (57.75) DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 17,674.50 0.00 57.75 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (115.50) IRWM Dunsmuir Totals: 0.00 0.00 0.00 0.00 0.00 952 IRWM McCloud
R40 State Subventions and Grants ( Intergovernmental )
0.00 0.00 0.00 0.00 4290 Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 2
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 IRWM McCloud Totals: 0.00 0.00 0.00 0.00 0.00 955 New Mill SDA EPA
R45 Federal Grants
335,906.15 99,781.80 0.00 0.00 4790 Federal Grants in Aid 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 0.00 Federal Grants Totals: 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 0.00 REVENUES TOTALS: 0.00 225,000.00 225,000.00 0.00 0.00 E20 Services - Personal and Professional
47,888.69 53,991.48 0.00 26,074.90 7100 Professional Services 0.00 225,000.00 225,000.00 0.00 0.00 288,017.46 45,790.32 0.00 532.08 7110 Contract Services 0.00 0.00 0.00 0.00 0.00 335,906.15 99,781.80 0.00 26,606.98 Services - Personal and Professional Totals: 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 26,606.98 EXPENDITURES TOTALS: 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 0.00 DEPARTMENT REVENUES 0.00 225,000.00 225,000.00 0.00 0.00 335,906.15 99,781.80 0.00 26,606.98 DEPARTMENT EXPENSES 0.00 225,000.00 225,000.00 0.00 0.00
0.00 0.00 0.00 (26,606.98) New Mill SDA EPA Totals: 0.00 0.00 0.00 0.00 0.00 956 Prop 68 Parks Grant
R40 State Subventions and Grants ( Intergovernmental )
0.00 718.00 0.00 0.00 4290 Other State Grants 0.00 145,000.00 145,000.00 0.00 0.00
0.00 718.00 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 145,000.00 145,000.00 0.00 0.00
0.00 718.00 0.00 0.00 REVENUES TOTALS: 0.00 145,000.00 145,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 0.00 7110 Contract Services 0.00 145,000.00 145,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Services - Personal and Professional Totals: 0.00 145,000.00 145,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 3
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 0.00 EXPENDITURES TOTALS: 0.00 145,000.00 145,000.00 0.00 0.00
0.00 718.00 0.00 0.00 DEPARTMENT REVENUES 0.00 145,000.00 145,000.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT EXPENSES 0.00 145,000.00 145,000.00 0.00 0.00
0.00 718.00 0.00 0.00 Prop 68 Parks Grant Totals: 0.00 0.00 0.00 0.00 0.00 961 Communities in Charge - EV Sta
R40 State Subventions and Grants ( Intergovernmental )
0.00 220.00 0.00 0.00 4290 Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 220.00 0.00 0.00 7110 Contract Services 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 0.00 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00 E60 Materials and Supplies
0.00 0.00 0.00 2.00 7790 Miscellaneous Supplies 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2.00 Materials and Supplies Totals: 0.00 0.00 0.00 0.00 0.00 E90 Capital outlay
0.00 0.00 0.00 14,844.40 8801 Capital Outlay 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 14,844.40 Capital outlay Totals: 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 14,846.40 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 220.00 0.00 14,846.40 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (14,846.40) Communities in Charge - EV Sta Totals: 0.00 0.00 0.00 0.00 0.00 965 FEMA Aid to FF Grant
R45 Federal Grants
GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 4
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 236,063.19 0.00 0.00 4790 Federal Grants in Aid 0.00 0.00 0.00 0.00 0.00
0.00 236,063.19 0.00 0.00 Federal Grants Totals: 0.00 0.00 0.00 0.00 0.00 R70 User Fees
0.00 10,046.83 0.00 0.00 5765 Fire District Reimbursements 0.00 0.00 0.00 0.00 0.00
0.00 10,046.83 0.00 0.00 User Fees Totals: 0.00 0.00 0.00 0.00 0.00
0.00 246,110.02 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E60 Materials and Supplies
0.00 252,278.19 0.00 0.00 7820 Safety Equipment 0.00 0.00 0.00 0.00 0.00
0.00 252,278.19 0.00 0.00 Materials and Supplies Totals: 0.00 0.00 0.00 0.00 0.00
0.00 252,278.19 0.00 0.00 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 246,110.02 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 252,278.19 0.00 0.00 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 (6,168.17) 0.00 0.00 FEMA Aid to FF Grant Totals: 0.00 0.00 0.00 0.00 0.00 966 CalFire Wildfire Mitigation Gr
R45 Federal Grants
0.00 0.00 0.00 0.00 4790 Federal Grants in Aid 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 0.00 Federal Grants Totals: 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 250,000.00 250,000.00 0.00 0.00 E20 Services - Personal and Professional
0.00 0.00 0.00 60,000.00 7110 Contract Services 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 60,000.00 Services - Personal and Professional Totals: 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 60,000.00 EXPENDITURES TOTALS: 0.00 250,000.00 250,000.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 5
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 60,000.00 DEPARTMENT EXPENSES 0.00 250,000.00 250,000.00 0.00 0.00
0.00 0.00 0.00 (60,000.00) CalFire Wildfire Mitigation Gr Totals: 0.00 0.00 0.00 0.00 0.00 971 LEAP - Noise Study
R40 State Subventions and Grants ( Intergovernmental )
0.00 2,266.25 0.00 -2,700.41 4290* Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 (2,700.41) State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 (2,700.41) REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E20 Services - Personal and Professional
0.00 2,266.25 0.00 4,762.50 7100 Professional Services 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 4,762.50 Services - Personal and Professional Totals: 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 4,762.50 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 (2,700.41) DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 2,266.25 0.00 4,762.50 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (7,462.91) LEAP - Noise Study Totals: 0.00 0.00 0.00 0.00 0.00 980 HCD - PLHA Mt Townhomes
R40 State Subventions and Grants ( Intergovernmental )
0.00 0.00 0.00 0.00 4290 Other State Grants 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 State Subventions and Grants ( Intergovernmental ) Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 REVENUES TOTALS: 0.00 0.00 0.00 0.00 0.00 E00 Personnel, Salaries and Benefits
0.00 0.00 0.00 1,753.41 6001 Salaries Regular Time 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 69.11 6003 Salaries Overtime 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 174.53 6010 FICA 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 6
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2024 2025 2026 2026
Actual Actual Adopted Estimated Account Description FTE Requested Proposed Approved Adopted 2027 2027 2027 2027
0.00 0.00 0.00 636.97 6015 PERS 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6020 Worker's Compensation Ins 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 6025 Health Insurance 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2,634.02 Personnel, Salaries and Benefits Totals: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2,634.02 EXPENDITURES TOTALS: 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 DEPARTMENT REVENUES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2,634.02 DEPARTMENT EXPENSES 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 (2,634.02) HCD - PLHA Mt Townhomes Totals: 0.00 0.00 0.00 0.00 0.00 335,906.15 438,579.64 0.00 (2,838.16) FUND REVENUES 0.00 620,000.00 620,000.00 0.00 0.00 335,906.15 444,029.81 0.00 116,018.15 FUND EXPENSES 0.00 620,000.00 620,000.00 0.00 0.00
0.00 (5,450.17) 0.00 (118,856.31) Special Projects Grants Fund Totals: 0.00 0.00 0.00 0.00 0.00 335,906.15 438,579.64 0.00 (2,838.16) REPORT REVENUES 0.00 620,000.00 620,000.00 0.00 0.00 335,906.15 444,029.81 0.00 116,018.15 REPORT EXPENSES 0.00 620,000.00 620,000.00 0.00 0.00
0.00 (5,450.17) 0.00 (118,856.31) REPORT TOTALS: 0.00 0.00 0.00 0.00 0.00 GL-Budget Analysis (5/19/2026 - 12:35 PM) Page 7
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City Council Agenda Item
Staff Report
MEETING DATE: May 26th, 2026
TO: Honorable Mayor and City Council
FROM: Todd Juhasz, City Manager
PREPARED BY: Todd Juhasz, City Manager
SUBJECT: Consolidation of City of Mt. Shasta General Municipal Election with Siskiyou County General Election – November 3, 2026
RECOMMENDATION
Staff recommend that the City Council adopt a resolution consolidating the City of Mt. Shasta General Municipal Election with the Siskiyou County General Election on November 3, 2026, and requesting that the Siskiyou County Elections Office conduct the election on the City’s behalf.
BACKGROUND
The City of Mt. Shasta holds a General Municipal Election every two years to fill seats on the City Council, and if need be, for the offices of the City Clerk and City Treasurer. The next General Municipal Election is scheduled for November 3, 2026, which is the same date as the Siskiyou County General Election.
California Government Code Section 36503.5(a)(1) requires that general municipal elections be held on the same day as the statewide general election and consolidated with that election. The City’s election therefore must be consolidated with the countywide election held on November 3, 2026.
DISCUSSION
State law mandates that general municipal elections in even-numbered years be consolidated with the statewide general election. California Elections Code Part 3 (Sections 10400–10418) governs the mechanics of consolidation, and Section 10002 authorizes the County Elections Official to conduct the municipal election on the City’s behalf once the City so requests.
With the County Elections Office serving as the administering authority, voters receive a single consolidated ballot, polling place logistics are managed countywide, and results are certified through one unified process. This reduces the risk of administrative error and eliminates duplication of effort.
Continuity of office. Under California Elections Code Section 10403.5, city officers whose terms would otherwise expire before the next City Council meeting following certification of results X Regular
Consent
Closed
Presentation
121
2 shall continue in office until that meeting. This provision ensures seamless governance with no gap in officeholder service.
FISCAL IMPACT
Consolidating the City election with the County General Election reduces City election administration costs. The County Elections Office will invoice the City for its proportionate share of consolidated election expenses, which is substantially less than the cost of conducting a standalone election.
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RESOLUTION NO. CCR-26-XX
A RESOLUTION OF THE CITY OF MT. SHASTA, CALIFORNIA,
REQUESTING THE BOARD OF SUPERVISORS OF THE COUNTY OF
SISKIYOU TO CONSOLIDATE A MUNICIPAL ELECTION FOR AN
INCREASE TO THE TRANSACTION AND USE TAX (SALES TAX) AND THE
ELECTION OF TWO MEMBERS TO THE CITY COUNCIL WITH THE
GENERAL ELECTION TO BE HELD ON NOVEMBER 3, 2026, THE DATE PURSUANT TO GOVERNMENT CODE § 10403 OF THE ELECTIONS CODE WHEREAS, the City Council of the City of Mt. Shasta called a Municipal Election to be held on November 3, 2026 for the purpose amending the Mt. Shasta Municipal Code to increase the Transaction and use Tax to ____%, and for the election of two City Council Members to full four-year terms; and
WHEREAS, it is desirable that the Municipal Election be consolidated with the General Election to be held on the same date and that within the city, the precincts, polling places, and election officers of the two elections be the same, and that the Siskiyou County Registrar of Voters canvass the returns of the Municipal Election, and that the election be held in all respects as if there were only one election;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MT. SHASTA DO RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. That pursuant to the requirements of Section 10403 of the Elections Code, the Board of Supervisors of the County of Siskiyou is hereby requested to consent and agree to the consolidation of a Municipal Election with the General Election on Tuesday, November 3, 2026, for the purpose of amending the Mt. Shasta Municipal Code by adding Chapter 3.46, Sections
3.46.010 to 3.46.146 to increase the Transaction and Use Tax from ___% to ___% and for the election of two City Council Members.
SECTION 2. That the County of Siskiyou Registrar of Voters is requested and authorized to canvass the returns of the Municipal Election. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used. The election will be held and conducted in accordance with the provisions of law regulating consolidating elections.
SECTION 3. That the Board of Supervisors is requested to issue instructions to the Siskiyou County Registrar of Voters to take any and all steps necessary for the holding of the consolidated election.
SECTION 4. That the City Clerk is hereby directed to file a certified copy of this resolution with the Board of Supervisors and the Siskiyou County Registrar of Voters. 123
SECTION 5. That the City Clerk shall certify the passage and adoption of this resolution and enter it into the book of original resolutions.
PASSED, APPROVED, AND ADOPTED at a regular meeting of the City Council of the City of Mt. Shasta this 26th day of May, 2026.
AYES:
NOES:
ABSENT:
ABSTAIN:
RECUSE:
CITY OF MOUNT SHASTA
________________________________
CASEY GLAUBMAN
Mayor
ATTEST:
________________________________
Rachel Agron
City Clerk
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