Murrieta City Council
December 2, 2025

Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services Table of Contents

Table of Contents ......................................................................................................................................................................... 1 Cover Letter .................................................................................................................................................................................. 2 Statement of Qualifications .......................................................................................................................................................... 3 NDS Services ............................................................................................................................................................................ 3 NDS’ Traffic Count Capabilities ..................................................................................................................................................... 3 Experience & References ......................................................................................................................................................... 4 Staffing ......................................................................................................................................................................................... 6 Key Personnel .......................................................................................................................................................................... 6 Staff Qualifications & Roles ..................................................................................................................................................... 6 Organization Chart ................................................................................................................................................................... 7 Proof of Insurance ........................................................................................................................................................................ 8 Project Understanding & Approach ........................................................................................................................................... 10 Data Collection ...................................................................................................................................................................... 10 Data Reduction ...................................................................................................................................................................... 10 Quality Control / Processing .................................................................................................................................................. 11 Data Submittal ....................................................................................................................................................................... 11 Re-Collection .......................................................................................................................................................................... 11 Fee Proposal ............................................................................................................................................................................... 12

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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services Cover Letter
Anita I. Agyeman, Brian Stephenson
Department of Public Works/Engineering
City of Murrieta
1 Town Square
Murrieta, CA 92562

October 15, 2025
Subject: Traffic Count Services (RFP and RFI Responses)

Dear Anita I. Agyeman, Brian Stephenson, and Members of the Selection Committee,

National Data & Surveying Services, Inc., (NDS) is pleased to submit a proposal for Traffic Count Services (RFP and RFI Response) in Murrieta, California. We understand that the City of Murrieta is looking for a qualified firm to provide traffic count services on an as-needed basis. NDS is able to conduct various traffic counts including volume/classification/speed counts, turning movement counts, and radar surveys. NDS understands the value of reliable, timely, and precise data collection, backed by a history of consistently meeting these expectations. NDS’ local expertise paired with our national contract experience will result in the most accurate, on-schedule, and reliable data obtainable.

NDS is the nation’s largest provider of traffic, transit, and GIS data collection services, with centralized offices across the country, including a local office in Monterey Park, CA and staff strategically located throughout the state. This office currently services the Los Angeles Department of Transportation (LADOT), Los Angeles World Airports (LAWA), Orange County Transportation Authority (OCTA), City of Glendale, City of Pasadena, City of Beverly Hills, City of Costa Mesa, City of Irvine, San Diego County, City of Vista, and private engineering firms throughout the Southwest. In the past year, NDS has conducted over 700 studies in Murrieta and surrounding areas. We have a wide breadth of industry experience and expertise to perform a variety of traffic data collection services in support of traffic safety, traffic operations, and transportation projects.

Kevin Deal will serve as the Project Manager and Ruben Gallegos will serve as the Project Coordinator for this contract. With a combined 30 years of traffic data collection experience, Kevin and Ruben will act as primary points of contact, working closely with the City to create a streamlined environment that promotes effective communication regarding count management and data delivery with meaningful progress reports along the way.

NDS is willing and able to perform the services described in the RFP. We have read, understood, and agree to all statements in this solicitation. NDS acknowledges the receipt of the RFI response issued on October 13, 2025. NDS is financially sound with the funding, equipment and personnel required to successfully complete this contract. This bid shall remain valid for a period of ninety (90) calendar days from the bid closing date. I, Abraham Tashman, contact information below, have authority to negotiate for and bind the company. I attest that NDS has the capacity to perform this scope of work throughout the contract period. Please contact me if you need any additional information.

Sincerely,

Abraham (Avi) Tashman, President/CEO
National Data & Surveying Services
106 N Poinsettia Pl, Los Angeles, CA 90036
[email protected]
T: (323) 782-0090 | F: (323) 375-1666

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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services Statement of Qualifications
Founded in 1989, National Data & Surveying Services (NDS), a California S Corporation, was established to deliver accurate and cost-effective solutions to our client’s traffic, transit, and GIS/GPS data collection needs. NDS is the largest traffic data collection firm in the nation with an outstanding team of well over 100 professional full-time employees.

Over our 36-year history, NDS has completed hundreds of thousands of multi-modal turning movement counts at various sized intersections and roundabouts requiring a variety of FHWA or observation-based classifications using both video and manual collection methodologies; hundreds of thousands of average daily traffic counts requiring volume, speed, and/or classification data using various technologies; and tens of thousands of other studies including GIS asset inventory, pedestrians, bicycles, school, non-motorized, micro-mobility, spot-speed, non-intrusive interstate radar, parking studies, vehicle occupancy, gap, queue, intersection delay, saturation flow rate, travel time, compliance, origin-destination with or without Bluetooth, ball-bank horizontal curve studies, drone surveillance, drone orthomosaics, big data gathering, near-miss studies, video recording, and video processing.

NDS SERVICES

NDS’ Traffic Count Capabilities
NDS is available to commence data collection immediately upon contract approval. This contract will be supported by over 20 full-time experienced staff that have been trained thoroughly on all the studies described in the Scope of Work and on the numerous other services we offer. NDS regularly performs the data collection services listed under the Scope of Work on an annual basis, so no additional training is needed.

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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services As the largest data collector in the U.S., NDS has the available personnel and capacity to complete hundreds of counts per week throughout Murrieta spanning the full spectrum of traffic data collection studies, providing us with the bandwidth to accommodate last minute projects within short timeframes. Our California offices and field staff are strategically located throughout the state, ensuring flexibility and the available capacity to accommodate sudden spikes in workload.

EXPERIENCE & REFERENCES
In 2024, NDS completed 5,900+ projects for over 1,000 clients within our active/repeat customer database. These clients include private engineering firms, public agencies, regional planning organizations, retail outlets, private companies, and private citizens. We pride ourselves on being able to communicate effectively to a wide range of clientele with varying degrees of industry knowledge. NDS has obtained and retained these clients and contracts through excellent customer service, effective quality control, and timely deliveries in the format of each client’s choosing. In addition, NDS provides our clients ingenuity, flexibility and transparency at all steps of the process.

NDS currently holds data collection contracts as a prime or sub consultant with entities such as the Los Angeles Department of Transportation (DOT), Los Angeles World Airport (LAWA), Orange County Transportation Authority (OCTA), City of Dallas DOT, Louisiana DOT and Development, Georgia DOT, Florida DOT, Ohio DOT, Pennsylvania DOT, New York State DOT, New York City DOT, Vermont Agency of Transportation, Rhode Island DOT, and Maine DOT. In addition, NDS is the on-call traffic data collector for local cities throughout the nation. Our systems of management, staffing, training, and communication have been critical to the success and prosperity of each of our contracts.

City of Murrieta – Murrieta, CA: 2023 - 2025
Client City of Murrieta
Reference Brian Stephenson, Consulting Traffic Engineer Phone 951.461.6001
Address 1 Town Square, Murrieta, CA 92562
Email [email protected]

NDS was awarded the contract to provide on-call traffic data collection services for the City of Murrieta. NDS has collected approximately:
 16: 8hr Turning movement counts with pedestrians and bicycles  4: 24hr Volume, classification, and speed counts
Los Angeles Department of Transportation – Los Angeles, CA: 2005 - Current Client Los Angeles DOT
Reference Jaclyn Garcia, Acting Supervising Transportation Planner I Phone 213.928.9606
Address 100 S. Main St., 10th Floor Los Angeles, CA 90012 Email [email protected]

NDS is the on-call traffic data collection company for LADOT. Over the past few years, NDS has conducted approximately:
 427: Turning movement counts requiring heavy trucks, public transport buses, pedestrians (adults vs. school-aged), and bicycles
 239: Volume, classification, and/or speed counts
 71: Parking studies
 47: Spot speed radar surveys
 35: Pedestrian and bicycle counts
 7: Travel time studies
 4,248 hours of video surveillance

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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services In addition to the CMP program, NDS was selected to complete the 2013 Congestion Management Program (CMP) Highway Monitoring Program for the City of Los Angeles.

OCTA CMP Traffic Counts & Corridor Travel Times Studies – Orange County, CA: 2025, 2021 (TMCs), 2015 (Travel Times), 2013, 2011, 2009, 2007 (Subcontract), 2005, 2003, 2001, and 1997 (Prime)
Client Orange County Transportation Authority
Reference Archie L. Tan, Principal Transportation Modeling Analyst Phone 714.560.5845
Address 550 S Main Street, Orange, CA 92862
Email [email protected]

OCTA awarded the team consisting of Fehr & Peers & NDS the countywide Traffic Services contract for Intersection Turning Movement counts and GPS Travel Time runs. In 2021, NDS provided Big Data as an enhancement to this contract. Project requirements included over:
 101: 3-Day Turning movement counts
 50: 24hr Volume machine counts
 20: 48hr Pedestrian/Bicycle/e-Scooter counts

NDS was awarded the contract for conducting the traffic data collection update for the 2025 CMP.

City of Glendale – Glendale, CA: 2019 - Current
Client City of Glendale
Reference Eleonora Derdzakyan, Civil Engineering Assistant Phone 818.937.8245
Address 633 E Broadway, Room 205, Glendale, CA 91206
Email [email protected]

NDS was awarded the contract to provide on-call traffic data collection services for the City of Glendale. NDS has collected approximately:
 931: 24hr, 48hr, 120hr, or 168hr Volume, speed, and/or classification counts  109: Spot speed radar studies
 69: 1-day, 2-day, 3-day, 5-day, or 7-day Pedestrian and/or bicycle counts  29: Turning movement counts
 1: 6hr License plate study
County of San Diego – San Diego County, CA: 2013 - Current Client County of San Diego
Reference Samuel Cecere, Engineering Technician III
Phone 619.361.4980
Address 5510 Overland Ave, Suite 410, San Diego, CA 92123 Email [email protected]

NDS is the on-call traffic data collection company for the County of San Diego. In recent years, NDS has collected approximately:
 683: 24hr, 48hr, 72hr, 96hr, or 168hr Volume, speed, and/or classification counts  174: Spot speed radar surveys
 18: 1-day or 4-day Pedestrian and/or bicycle counts
 16: Turning movement counts
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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services Staffing

KEY PERSONNEL
NDS project teams will work under the direction of Key Personnel. Key Personnel will be available and dedicated for the duration of the contract to perform all required tasks and meet the program objectives. Staff will be available for meetings as requested by the City. All NDS personnel have worked together previously and successfully completed large traffic data collection projects for public sector clients. Adjustments to Key Personnel are not expected and will only be made with advanced justification notice and prior written consent by the City.

Kevin Deal – Chief Operations Officer – Project Manager Kevin Deal has 21 years’ experience in every aspect of the data collection industry and will serve as Project Manager. Kevin will oversee every aspect of the contract from request to delivery. Kevin will work closely with the Project Coordinator to ensure schedule adherence and monitor task lifecycles. Kevin has been the Project Manager for all major NDS contracts throughout the nation, providing him with unparalleled experience that will be used to support this contract from beginning to end.

Ruben Gallegos – Southwest Regional Manager – Project Coordinator Ruben will serve as Project Coordinator for this project. Ruben oversees the annual data collection for nearly 8,000 counts throughout Southern California. Together with his Office Manager, Zac McDiarmid, he will work directly with City staff to coordinate all collection efforts. He will directly oversee field staffing, scheduling, data collection, data retrieval, and coordinate closely with the video department as well as the data processing and analysis department. Ruben will directly manage all aspects of this contract.

Anthony Truong – Senior Data Analyst – Lead Data Analyst Anthony will serve as the Lead Data Analyst for this project, ensuring that the data quality and data delivery meet project expectations. Anthony is responsible for overseeing the processing and analysis department, which will perform the quality control, data preparation, and data delivery processes. Anthony has over seven years’ experience and has managed the quality control and analysis of over 8,000 projects that consisted of over 50,000 turning movement counts, 45,000 automated traffic recorder counts, and over 4,000 other services that NDS offers.

STAFF QUALIFICATIONS & ROLES
Key Personnel Title / Role Years of
Exp. Job Duties
Kevin Deal COO / Project Manager 21 Overall contract management Ruben Gallegos Southwest Regional Manager /
Project Coordinator 7 Contract planning, execution,
communication, and updates
Anthony Truong Lead Data Analyst 7 Quality assurance, data preparation, and data delivery
Zac McDiarmid Client Manager 1 Request management, estimation, permit acquisition, project documentation
Jackson Stump Scheduling Manager 2 Scheduling, field data submission Osvaldo Castro Field Manager 8 Field data submission, field crew management
Fabio Leon Field Technician 22 Data collection, field reports, field observations, and initial quality control
Chi Heralda Field Technician 14 Data collection, field reports, field observations, and initial quality control
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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services Key Personnel Title / Role Years of
Exp. Job Duties
Amalia Leon Field Technician 11 Data collection, field reports, field observations, and initial quality control
Justin Pina Field Technician 11 Data collection, field reports, field observations, and initial quality control
David Huntsinger Field Technician 2 Data collection, field reports, field observations, and initial quality control
Hugo Robles Field Technician 2 Data collection, field reports, field observations, and initial quality control
Anthony Pineda Field Technician 1 Data collection, field reports, field observations, and initial quality control
Jabari Dickson Field Technician 1 Data collection, field reports, field observations, and initial quality control
Rafael Godoy Field Technician 1 Data collection, field reports, field observations, and initial quality control

ORGANIZATION CHART

City of MurrietaProject ManagerNDSAccountingNDSKevin DealNDSAvi TashmanInvoicing Project Manager Principal in ChargeNDSRuben GallegosProject CoordinatorNDSJackson StumpNDSOsvaldo CastroOperations Manager Field ManagerNDSField TechniciansField CrewNDSAnthony TruongLead Data Analyst 238

Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services Proof of Insurance

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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services

We hope that our umbrella liability and excess umbrella insurance policies will provide supplementary coverage to address any gaps in underlying insurance requirements.
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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services Project Understanding & Approach
The City of Murrieta is seeking a qualified firm to conduct various traffic data collection services on an as-needed basis.

Traffic data services include roadway volume, speed, and/or classification counts, turning movement counts (with passenger vehicles, trucks, pedestrians, and bicyclists), and radar surveys.

NDS will provide all materials and equipment necessary to perform traffic counts for the City. NDS will also provide the labor, supervision, technical expertise, documentation, transportation, and personal safety equipment necessary to safely collect and submit data per contract requirements.

Before the commencement of any work, an initial meeting can be scheduled between NDS and the City to define project guidelines and establish expectations.

Once a service is requested by the City, NDS will provide a Task Proposal, which will include a description of the requested task(s), the costs to perform the task, and task completion date. Upon Task Proposal approval and issuance of a Task Order by the City, NDS will schedule the data collection to be collected on a typical weekday when area schools are in session and in compliance with any restrictions or guidelines the City may have. All data collections will be conducted in a manner that upholds all laws and safety standards, minimizes disruption of traffic flow, and complies with contract requirements.

Upon completion of data collection, all submissions will undergo an initial quality review, followed by processing and formatting into the deliverable formats. The data will then undergo additional quality assurance checks to ensure accuracy and consistency before submission to the City.

DATA COLLECTION
NDS utilizes proprietary NDS Aura video camera systems for turning movement counts and volume/class/speed segment counts and uses Kustom Electronics Falcon hand-held radar guns for radar surveys. NDS offers a wide variety of other technologies—such as MetroCount machines, Wavetronix units, and more—to collect various studies.

Prior to data collection, NDS maps and reviews each site for optimal placements. NDS schedules and conducts all data collection efforts in a manner that upholds all laws and safety standards, minimizes disruption of traffic flow, and complies with contract requirements and any collection guidelines or restrictions the client may have. After the collection period has ended, any installed equipment is completely and safely removed.

Upon completion of data collection, all submissions undergo an initial quality review, followed by processing and formatting into the deliverable formats. The data will then undergo additional quality assurance checks to ensure accuracy and consistency before submission to the client.

DATA REDUCTION
NDS utilizes both proprietary machine learning and manual reduction methods to capture, classify, and audit data by road user classification. The NDS machine learning algorithms are fine-tuned to capture vehicle volumes, axle-based classifications, several micromobility classifications, and speeds.

NDS has also spent well over a decade building a human driven video team with various levels of quality control to capture turning movement count data, some non-motorized classifications, and other unique observation-based classifications to overcome algorithmic limitations proven through numerous empirical studies conducted with a variety of well-known and lesser-known providers. In response to these deficiencies, NDS utilizes an in-house video reduction team along with a multi- stage QAQC process that consists of extremely detailed and tedious training protocols for all video watchers.

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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services

QUALITY CONTROL / PROCESSING
NDS leads the industry with the most detailed and sophisticated quality control processes nationwide. At the field level, all equipment undergoes regular maintenance and testing to ensure full functionality. Field personnel are specifically trained to conduct a preliminary inspection of the collected data, allowing for expedited communication surrounding possible disruptions to the data collection effort. Post data submission, NDS has four departments dedicated to quality control after data is submitted from the field: the Audit Department, the Video Department, the Processing Department, and the Analyst Department. These departments are centralized at NDS headquarters and are responsible for the quality control, processing, analysis, file preparation, and data delivery of all data collected by NDS throughout the nation. These departments have extensive experience working with all NDS services, data collection best practices, data collection formats, contracts, and data delivery formats.

The Audit Department is responsible for the timely submission and careful review of all field data throughout the company.

This department tracks nationwide scheduling to prepare for video and data uploads.

The NDS Video Department is well-versed at performing counts with detailed vehicle, pedestrian, bicycle, and micro-mobility classifications throughout the nation. This team is also experienced at conducting a large variety of observational and custom- developed studies throughout the nation. It is divided into three teams: the video review team, which counts the details in the video per data collection task requirement; the video spot checking team, which spot-checks all classifications and data requirements present in video-related projects to ensure 98% accuracy; and the algorithm team, which is responsible for the initial software setup needed to accurately post-process video through our algorithm. This team is responsible for ensuring consistency in detection throughout the entire period of collection and making adjustments to the detection area as needed.

In order to achieve best-in-class accuracy, the NDS algorithm separates images of vehicles where it lacks confidence for proper manual classification by the algorithm team. This team carefully reviews confidence ratings reported from our system to verify both volume and classification accuracy. Spot checks are performed for these videos to ensure accuracy and consistency in both daytime and nighttime conditions.

The Processing Department is responsible for scrutinizing client requests to ensure that all data collection requirements have been met and submitted for the project, as well as converting the data from its raw format to the deliverable format and performing a preliminary data integrity check.

The Analyst Department is responsible for conducting a secondary review of all data components, checking for data consistency throughout a corridor utilizing all available data resources, converting data into the contract specified deliverable, and preparing the delivery package as outlined in the contract.

DATA SUBMITTAL
For volume, speed, and/or classification counts, NDS will provide data for each direction as well as both directions combined. For turning movement counts, NDS will submit separate printouts for each mode. For radar surveys, NDS will provide a summary of surveyed speeds, including 85th percentile, for each direction as well as both directions combined.

NDS is able to provide the data in any format preferred by the City. NDS can further customize the deliverable at no cost to include additional statistics, modified layouts, or anything else that may streamline data handling and review times.

NDS will correct or revise any errors or deficiencies in the services provided at no additional cost.

RE-COLLECTION
NDS is responsible for the accurate, complete, and successful collection of data. NDS will perform a thorough quality control process of all counts. Should recollection be needed for any reason determined by NDS or the City, NDS will reschedule the counts promptly and at no additional cost.

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Monterey Park Office: 810 S Atlantic Blvd, Suite A, Monterey Park, CA 91754 T: (323) 782-0090

Corporate Office: 106 N Poinsettia Pl, Los Angeles, CA 90036 T: (323) 782-0090 | F: (323) 375-1666
[email protected] | www.ndsdata.com Traffic Count Services Fee Proposal

ITEM

UNIT UNIT RATE
24-hour bi-directional roadway segment count – Volume Per Location $80.00 24-hour bi-directional roadway segment count – Volume & Speed Per Location $115.00 24-hour bi-directional roadway segment count – Volume, Speed, & Classification Per Location $130.00 Turning movement count – 4 hours
w/ passenger vehicles, trucks, pedestrians, and bicyclists 07:00-09:00 & 16:00-18:00
Per Location $170.00
Turning movement count – 9 hours
w/ passenger vehicles, trucks, pedestrians, and bicyclists 06:00-09:00, 11:00-13:00, & 14:00-18:00
Per Location $380.00
Radar speed survey Per Location $100.00

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CITY OF MURRIETA
City Council Meeting Agenda
Report
12/2/2025
Agenda Item No. 12.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Bob Moehling, Public Works Director
PREPARED BY: Anita Agyeman, Management Analyst - Public Works SUBJECT:

Transportation Uniform Mitigation Fee Reimbursement Agreement Amendment No. 1 for Murrieta Hot Springs Road Improvement Project, CIP No. 8079

RECOMMENDATION
Approve Amendment No. 1 to the Reimbursement Agreement 23-SW-MUR-1191 between the Western Riverside Council of Governments and the City of Murrieta for Murrieta Hot Springs Road Improvement Project, Capital Improvement Plan No. 8079;
Amend the Fiscal Year 2025/26 Capital Improvement Plan to establish an appropriation for Capital Improvement Project No. 8380, as detailed in the fiscal impact statement and Authorize the Mayor to execute the Agreement.

PRIOR ACTION/VOTE
On June 20, 2023, the City Council approved a Reimbursement Agreement with the Western Riverside Council of Governments for the Murrieta Hot Springs Road Improvement Project in the amount of $2,700,000 (Vote: 4-0).

On August 16, 2022, the City Council adopted Resolution No. 22-4601, approving the Capital Improvement Plan (CIP) budget for Fiscal Year (FY) 2022/23 to 2026/27 Capital Improvement Plan, which included the Murrieta Hot Springs Road Improvement Project, CIP No. 8079 (Vote: 5-0).

CITY COUNCIL GOAL
Plan, program and create infrastructure development.

DISCUSSION
The Murrieta Hot Springs Road Improvement Project, CIP 8079, consists of numerous improvements to Murrieta Hot Springs Road between Margarita Road and Winchester Road. The roadway will be widened from a four-lane roadway to a six-lane roadway between Via Princesa (East) and Winchester Road. Improvements include installation of asphalt concrete pavement, concrete curb and gutter, concrete sidewalk, raised landscape medians, street lighting, signage, striping, water quality devices, and a traffic signal at Calle Del Lago.

The City requested Transportation Uniform Mitigation Fee (TUMF) program funding from the Western CITY OF MURRIETA Printed on 11/26/2025Page 1 of 2
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12/2/2025
Agenda Item No. 12.

The City requested Transportation Uniform Mitigation Fee (TUMF) program funding from the Western Riverside Council of Governments (WRCOG) who administers the program. A total of $2,700,000 was approved in an Agreement between the City and WRCOG in 2023. These funds were programmed to reimburse the City for costs related to the right-of-way and construction phases of the project. WRCOG has now allocated additional TUMF funds to the Murrieta Hot Springs Road Project in the amount of $350,000.

This Amendment No. 1 revises the original Agreement with WRCOG and increases the funding from $2,700,000 to $3,050,000 to allow for the construction of the project. The additional funds will be appropriated to CIP No. 8079.

FISCAL IMPACT
Approval of the Reimbursement Agreement Amendment No.1 secures an increase in TUMF funding in the amount of $350,000, to a total full Agreement amount of $3,050,000. The FY 2025/26 Capital Improvement Plan Budget shall be amended to establish an additional appropriation of $350,000 to the Murrieta Hot Springs Road Improvement Project, CIP 8079.

ATTACHMENTS

1. TUMF Reimbursement Agreement Amendment No. 1

2. Vicinity Map
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23-SW-MUR-1191

AMENDMENT NO. 1 TO TRANSPORTATION UNIFORM MITIGATION FEE

PROGRAM AGREEMENT

MURRIETA HOT SPRINGS ROAD IMPROVEMENTS

This Amendment No. 1 to Transportation Uniform Mitigation Fee Program Agreement (“Amendment No. 1”) is entered into this _____ day of _____, 20 25, by and between the WESTERN RIVERSIDE COUNCIL OF GOVERNMENTS (“WRCOG”) an d the City of Murrieta (“AGENCY”). WRCOG and the AGENCY are sometimes referred to individually as “Party” and collectively as “Parties.”

RECITALS
A. WRCOG and AGENCY have entered in to an agreement titled “ Transportation Uniform Mitigation Fee Program Agreement” that is dat ed June 20, 2023 (“Agreement”). The Agreement provides the terms and conditions, scope of work, schedule and funding amount for the construction of the Murrieta Hot Springs Road Improvements (hereinafter the “Project”) B. The Parties desire to amend the Agreement by increasing the funding amount pursuant to Sections 6 and 33 of the Agreement.

C. The purpose of this Amendment No. 1 is to increase the funding for the Project.

This amendment ensures that necessary funding, resources, and approvals are aligned to support the project's progression. It enables the coordination of stakeholders to advance infrastructure development efficiently and in compliance with regional transp ortation goals. Funds are being increased for this Project because new funding has become available.

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23-SW-MUR-1191

AGREEMENT
NOW, THEREFORE, in consideration of the mutual covenants and subject to the conditions contained herein, the Parties hereby agree as follows:

1. The Funding Amount contained in Section 2 of the Agreement as amended by Amendment No. 1 is hereby increased by Three Hundred Fifty Thousand Dollars ($350,000) from Two Million, Seven Hundred Thousand Dollars ($2, 700,000.00) to an amount not to exceed Three Million, Fifty Thousand Dollars ($3,050,000).

2. The for egoing increase in the Funding Amount is within the Maximum TUMF Share.

3. Exhibits “A”, “A -1”, and “A -2” of the Agreement are hereby replaced in their entirety by Exhibits “A”, “A -1”, and “A-2” of this Amendment No. 1, which are attached hereto and incorporated by reference.

4. The above-stated Recitals are hereby fully incorporated into this Amendment No.

1. 5. Except to the extent specifically modified or amended hereunder, all of the terms, covenants and conditions of the Agreemen t as amended shall remain in full force and effect between the Parties hereto.

6. Section 40 is hereby added to the Agreement to read as follows:
“40. Electronic Signatures. Each Party to this Agreement agrees to the use of electronic signatures, such as digital signatures that meet the requirements of the California Uniform 254
23-SW-MUR-1191

Electronic Transactions Act ((“CUETA”) Cal. Civ. Code §§ 1633.1 to 1633.17), for executing this Agreement as well as any amendments to this Agreement. The Parties further agree that the electronic signatures of the Parties included in this Agreement are i ntended to authenticate this writing and to have the same force and effect as manual signatures. Electronic signature means an electronic sound, symbol, or process attached to or logically associated with an electronic record and executed or adopted by a person with the intent to sign the electronic record pursuant to the CUETA as amended from time to time. The CUETA authorizes use of an electronic signature for transactions and contracts among parties in California, including a government agency. Digital signature means an electronic identifier, created by computer, intended by the party using it to have the same force and effect as the use of a manual signature, and shall be reasonably relied upon by the parties. For purposes of this Section, a digital si gnature is a type of "electronic signature" as defined in subdivision (i) of Section 1633.2 of the Civil Code.”

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IN WITNESS WHEREOF, the Parties have caused this Amendment No. 1 to be executed by their duly authorized representatives to be effective on the day and year first written above.

WESTERN RIVERSIDE COUNCIL CITY OF MURRIETA

OF GOVERNMENTS

By: ______________________________ By: ______________________________ Dr. Kurt Wilson Cindy Warren
Executive Director Mayor

Approved to Form: Approved to Form:

By: ______________________________ By: ______________________________ Steven C. DeBaun Tiffany Israel
General Counsel City Attorney

Attest:

By: ______________________________
Cristal McDonald
City Clerk
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Exhibit A

SCOPE OF SERVICES
SCOPE OF WORK: The Murrieta Hot Springs Road Improvement project, CIP 8079, consists of numerous improvements to Murrieta Hot Springs Road between Margarita Road and Winchester Road. The roadway will be widened from a four-lane roadway to a six-lane roadway between Via Princesa (East) and Winchester Road. Improvements include installation of asphalt concrete pavement, concrete curb and gutter, concrete sidewalk, raised landscaped medians, street lighting, signage and striping, storm drain, water quality devices, retaining walls, and a traffic signal at Calle Del Lago. The widening will also require the realignment of private driveways and a portion of Via Frontera Road within the Ridgegate Community as well as relocation of various existing utilities including electric, gas, water, sewer, and communications.

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EXHIBIT “A-1”

ESTIMATE OF COST

Phase TUMF LOCAL TOTAL
PA&ED $0 $850,000 $850,000
RIGHT OF WAY $347,000 $203,000 $550,000
CONSTRUCTION $2,703,000 $12,797,000 $15,500,000
TOTAL $3,050,000 $13,850,000 $16,900,000

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EXHIBIT “A-2”

PROJECT SCHEDULE
TIMETABLE:

Phase
Estimated
Completion Date Estimated Cost Comments
PA&ED 12/2024 $850,000
RIGHT OF WAY 3/2024 $550,000
CONSTRUCTION 10/2026 $15,500,000
TOTAL $16,900,000
259

MARGARITA RD

DATE ST

MARGARITA RD

VIA PRINCESA

BONAIRE WY

MURRIETA HOT SPRINGS RD

BAHAMA WY

WINCHESTER RD

VIA TAFFIA

MEMBERS CLUB DR

CLEARBROOK DR

FALKIRK DR

TORREY PINES RD

CALLE DEL LAGO

BRANWIN ST

SAINT MICHEL LN

BRANWIN CT

GANDOLF CT

WINCHESTER CREEK AVELIDO DR

WILLOW CREST DR

SAINT HONORE DR

EVERGREEN AVE

CHAMBRAY DR

SILVER OAK DR

ROYAL BURGH DR

CLEMENTS WY

ROYAL TROON DR

VIA PLAYA DEL REY

AGUA VISTA

MONARCH DR

VIA AZUL

VIA ROJA

SERENETY LN

WOODBRIDGE DR

WESTON HILLS DR

WOODFALL DR

COZUMEL CT

RISING HILL DR

BRIGHTON ST
CAL
LE CIS

PASEO DE ORO

CALLE POTRO

WENTWORTH ST

OAK CIR

SAINT KITTS CT

VIA LA ESPALDA

REDWOOD CIR

DELHAVEN ST

ABACO CT

HOLLY GROVE CT

DATE ST

VICINITY MAP
±
±
±
®
Murrieta Hot Springs Rd Improvements
Location Map
0 1,000 2,000500
Feet 260

CITY OF MURRIETA
City Council Meeting Agenda
Report
12/2/2025
Agenda Item No. 13.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Bob Moehling, Public Works Director
PREPARED BY: Anita Agyeman, Management Analyst - Public Work SUBJECT:

Transportation Uniform Mitigation Fee Reimbursement Agreement for the Jefferson Avenue Improvement Project, CIP No. 8380

RECOMMENDATION
Approve the Reimbursement Agreement 25-SW-MUR-1409 between the Western Riverside Council of Governments and the City of Murrieta for the Jefferson Avenue Improvement Project, Capital Improvement Plan No. 8380;
Amend the Fiscal Year 2025/26 Capital Improvement Plan to establish appropriation for Capital Improvement Project No. 8380, as detailed in the fiscal impact statement; and Authorize the Mayor to execute the Agreement.

PRIOR ACTION/VOTE
On June 4, 2025, the City Council adopted Resolution No. 24-4745, approving the Capital Improvement Plan (CIP) budget for Fiscal Year (FY) 2024/25, and the FY 2024/2025 to 2028/29 CIP, which included the Jefferson Avenue Improvement Project (Jefferson Widening at Ballesteros Road), CIP No. 8380 (Vote: 5-0).

CITY COUNCIL GOAL
Plan, program and create infrastructure development.

DISCUSSION
The Jefferson Avenue Widening at Magnolia Street project, CIP 8380, will widen Jefferson Avenue north of Ballesteros Road to the northern City boundary. The project will connect Jefferson Avenue to the anticipated Palomar Road project from the City of Wildomar that is currently under construction. Jefferson Avenue will serve as a four-lane, major classification roadway and is planned to handle the traffic circulation between the two cities.

The City requested Transportation Uniform Mitigation Fee (TUMF) program funding from the Western Riverside Council of Governments (WRCOG) who administers the program. A total of $1,500,000 of TUMF funding was requested to support the completion of the project engineering; right of way coordination and acquisition; and construction. The approval of the TUMF agreement will secure the funding to be appropriated to CIP No. 8380.

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Agenda Item No. 13.

FISCAL IMPACT
Approval of the Reimbursement Agreement secures TUMF funding in the amount of $1,500,000. The FY 2025/26 Capital Improvement Plan Budget shall be amended to establish an appropriation of $1,500,000, to the Jefferson Avenue Improvement Project, CIP 8380.

ATTACHMENTS

1. TUMF Reimbursement Agreement

2. Vicinity Map
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TRANSPORTATION UNIFORM MITIGATION FEE PROGRAM

AGREEMENT TO REIMBURSE TUMF FUNDS

JEFFERSON AVENUE IMPROVEMENTS

THIS REIMBURSEMENT AGREEMENT (“Agreement”) is entered into as of this __________day of ____ ______, 20__, by and between the Western Riverside Council of Governments (“WRCOG”), a California joint powers authority and the City of Murrieta, a California municipal corporation (“AGENCY”). WRCOG and AGENCY are sometimes hereinafter referred to individually as “Party” and collectively as “Parties”.

RECITALS
A. WRCOG is the Administrator of the Transportation Uniform Mitigation Fee Program of Western Riverside County (“TUMF Program”).

B. WRCOG has identified and designated certain transportation improvement projects throughout Western Riverside County as projects of regional importance (“Qualifying Projects” or “Projects”). The Qualifying Projects are more specifically described in that certain WRCOG study titled “TUMF Nexus Study”, as may be amended from time to time. Qualifying Projects can have Regional or Zonal significance as further described in the TUMF Nexus Study.

C. The TUMF Program is funded by TUMF fees paid by new development in Western Riverside County (collectively, “TUMF Program Funds”). TUMF Program Funds are held in trust by WRCOG for the purpose of funding the Qualifying Projects.

D. The AGENCY proposes to implement a Qualifying Project, and it is the purpose of this Agreement to identify the project and to set forth the terms and conditions by which WRCOG will release TUMF Program Funds.

AGREEMENT
NOW, THEREFORE, in consideration of the mutual covenants and subject to the conditions contained herein, the Parties hereby agree as follows:

1. Description of the Qualifying Project. This Agreement is intended to distribute TUMF Program Funds to the AGENCY for Jefferson Avenue Improvements, (the “Project”), a Qualifying Project. The Work, including a timetable and a detailed scope of work, is more fully described in Exhibit “A” attached hereto and incorporated herein by reference and, pursuant to Section 20 below, is subject to modification if requested by the AGENCY and approved by WRCOG. The work shall be consistent with one or more of the defined WRCOG Call for Projects phases detailed herein as follows:
1) PA&ED – Project Approvals & Environmental Document
2) PS&E – Plans, Specifications and Estimates
3) R/W – Right of Way Acquisition and Utility Relocation 4) CON – Construction

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2. WRCOG Funding Amount. WRCOG hereby agrees to distribute to AGENCY, on the terms and conditions set forth herein, a sum not to exceed One Million, Five Hundred Thousand Dollars ($1,500,000), to be used for reimbursing the AGENCY for eligible Project expenses as described in Section 3 herein (“Funding Amount”). The Parties acknowledge and agree that the Funding Amount may be less than the actual cost of the Project. Nevertheless, the Parties acknowledge and agree that WRCOG shall not be obligated to contribute TUMF Program Funds in excess of the maximum TUMF share identified in the TUMF Nexus Study (“Maximum TUMF Share”), as may be amended from time to time.

3. Project Costs Eligible for Advance/Reimbursement. The total Project costs (“Total Project Cost”) may include the following items, provided that such items are included in the scope of work attached hereto as Exhibit “A” (“Scope of Work”): (1) AGENCY and/or consultant costs associated with direct Project coordination and support; (2) funds expended in preparation of preliminary engineering studies; (3) funds expended for preparation of environmental review documentation for the Project; (4) all costs associated with right -of-way acquisition, including right -of-way engineering, appraisal, acquisition, legal costs for condemnation procedures if authorized by the AGENCY, and costs of reviewing appraisals and offers for property acquisition; (5) costs reasonably incurred if condemnation proceeds; (6) costs incurred in the preparation of plans, specifications, and estimates by AGENCY or consultants; (7) AGENCY costs associated with bidding, advertising and awarding of the Project contracts; (8) construction costs, including change orders to construction contract approved by the AGENCY; (9) construction management, field inspection and material testing costs; and (10) any AGENCY administrative cost to deliver the Project.

4. Ineligible Project Costs. The Total Project Cost shall not include the following items which shall be borne solely by the AGENCY without reimbursement: (1) any AGENCY administrative fees attributed to the reviewing and processing of the Project; and (2) expenses for items of work not included within the Scope of Work in Exhibit “A”.

5. Procedures for Distribution of TUMF Program Funds to AGENCY.

(a) Initial Payment by the AGENCY. The AGENCY shall be responsible for initial payment of all the Project costs as they are incurred. Following payment of such Project costs, the AGENCY shall submit invoices to WRCOG requesting reimbursement of eligible Project costs. Each invoice shall be accompanied by detailed contractor invoices, or other demands for payment addressed to the AGENCY, and documents evidencing the AGENCY’s payment of the invoices or demands for payment. Documents evidencing the AGENCY’S payment of the invoices shall be retained for four (4) years and shall be made available for review by WRCOG. The AGENCY shall submit invoices not more often than monthly and not less often than quarterly.

(b) Review and Reimbursement by WRCOG. Upon receipt of an invoice from the AGENCY, WRCOG may request additional documentation or explanation of the Project costs for which reimbursement is sought. Undisputed amounts shall be paid by WRCOG to the AGENCY within thirty (30) days. In the event that WRCOG disputes the eligibility of the AGENCY for reimbursement of all or a portion of an invoiced amount, the Parties shall meet and confer in an attempt to resolve the dispute. If the meet and confer process is unsuccessful in 264
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resolving the dispute, the AGENCY may appeal WRCOG’s decision as to the eligibility of one or more invoices to WRCOG’s Executive Director. The WRCOG Executive Director shall provide his/her decision in writing. If the AGENCY disagrees with the Executive Director’s decision, the AGENCY may appeal the decision of the Executive Director to the full WRCOG Executive Committee, provided the AGENCY submits its request for appeal to WRCOG within ten (10) days of the Executive Director’s written decision. The decision of the WRCOG Executive Committee shall be final. Additional details concerning the procedure for the AGENCY’s submittal of invoices to WRCOG and WRCOG’s consideration and payment of submitted invoices are set forth in Exhibit “B” , attached hereto and incorporated herein by reference.

(c) Funding Amount/Adjustment. If a post Project audit or review indicates that WRCOG has provided reimbursement to the AGENCY in an amount in excess of the Maximum TUMF Share of the Project, or has provided reimbursement of ineligible Project costs, the AGENCY shall reimburse WRCOG for the excess or ineligible payments within 30 days of notification by WRCOG.

6. Increases in Project Funding. The Funding Amount may, in WRCOG’s sole discretion, be augmented with additional TUMF Program Funds if the TUMF Nexus Study is amended to increase the maximum eligible TUMF share for the Project. Any such increase in the Funding Amount must be approved in writing by WRCOG’s Executive Director. In no case shall the amount of TUMF Program Funds allocated to the AGENCY exceed the then -current maximum eligible TUMF share for the Project. No such increased funding shall be expended to pay for any Project already completed. For purposes of this Agreement, the Project or any portion thereof shall be deemed complete upon its acceptance by WRCOG’s Executive Director which shall be communicated to the AGENCY in writing.

7. No Funding for Temporary Improvements. Only segments or components of the construction that are intended to form part of or be integrated into the Project may be funded by TUMF Program Funds. No improvement which is temporary in nature, including but not limited to temporary roads, curbs, tapers or drainage facilities, shall be funded with TUMF Program Funds, except as needed for staged construction of the Project.

8. AGENCY’s Funding Obligation to Complete the Project. In the event that the TUMF Program Funds allocated to the Project represent less than the total cost of the Project, the AGENCY shall provide such additional funds as may be required to complete the Project.

9. AGENCY’s Obligation to Repay TUMF Program Funds to WRCOG; Exception For PA&ED Phase Work. Except as otherwise expressly excepted within this paragraph, in the event that: (i) the AGENCY, for any reason, determines not to proceed with or complete the Project; or (ii) the Project is not timely completed, subject to any extension of time granted by WRCOG pursuant to the terms of this Agreement; the AGENCY agrees that any TUMF Program Funds that were distributed to the AGENCY for the Project shall be repaid in full to WRCOG, and the Parties shall enter into good faith negotiations to establish a reasonable repayment schedule and repayment mechanism. If the Project involves work pursuant to a PA&ED phase, AGENCY shall not be obligated to repay TUMF Program Funds to WRCOG relating solely to PA&ED phase work performed for the Project.
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10. Term/Notice of Completion. The term of this Agreement shall be from the date first herein above written until the earlier of the following: (i) the date WRCOG formally accepts the Project as complete, pursuant to Section 6; (ii) termination of this Agreement pursuant to Section 15; or (iii) the AGENCY has fully satisfied its obligations under this Agreement. All applicable indemnification provisions of this Agreement shall remain in effect following the termination of this Agreement.

11. Representatives of the Parties. WRCOG’s Executive Director, or his or her designee, shall serve as WRCOG’s representative and shall have the authority to act on behalf of WRCOG for all purposes under this Agreement. The AGENCY hereby designates Justin Clifton, City Manager or his designee, as the AGENCY’s representative to WRCOG. The AGENCY’s representative shall have the authority to act on behalf of the AGENCY for all purposes under this Agreement and shall coordinate all activities of the Project under the AGENCY’s responsibility. The AGENCY shall work closely and cooperate fully with WRCOG’s representative and any other agencies which may have jurisdiction over or an interest in the Project.

12. Expenditure of Funds by AGENCY Prior to Execution of Agreement . Nothing in this Agreement shall be construed to prevent or preclude the AGENCY from expending funds on the Project prior to the execution of the Agreement, or from being reimbursed by WRCOG for such expenditures. However, the AGENCY understands and acknowledges that any expenditure of funds on the Project prior to the execution of the Agreement is made at the AGENCY’s sole risk, and that some expenditures by the AGENCY may not be eligible for reimbursement under this Agreement.

13. Review of Services. The AGENCY shall allow WRCOG’s Representative to inspect or review the progress of the Project at any reasonable time in order to determine whether the terms of this Agreement are being met.

14. Termination.
(a) Notice. Either WRCOG or AGENCY may, by written notice to the other party, terminate this Agreement, in whole or in part, in response to a material breach hereof by the other Party, by giving written notice to the other party of such termination and specifying the effective date thereof. The written notice shall provide a 30 day period to cure any alleged breach. During the 30 day cure period, the Parties shall discuss, in good faith, the manner in which the breach can be cured.

(b) Effect of Termination. In the event that the AGENCY terminates this Agreement, the AGENCY shall, within 180 days, repay to WRCOG any unexpended TUMF Program Funds provided to the AGENCY under this Agreement and shall complete any portion or segment of work for the Project for which TUMF Program Funds have been provided. In the event that WRCOG terminates this Agreement, WRCOG shall, within 90 days, distribute to the AGENCY TUMF Program Funds in an amount equal to the aggregate total of all unpaid invoices which have been received from the AGENCY regarding the Project at the time of the notice of termination; provided, however, that WRCOG shall be entitled to exercise its rights 266
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under Section 5(b), including but not limited to conducting a review of the invoices and requesting additional information. Upon such termination, the AGENCY shall, within 180 days, complete any portion or segment of work for the Project for which TUMF Program Funds have been provided. This Agreement shall terminate upon receipt by the non -terminating Party of the amounts due to it hereunder and upon completion of the segment or portion of Project work for which TUMF Program Funds have been provided.

(c) Cumulative Remedies. The rights and remedies of the Parties provided in this Section are in addition to any other rights and remedies provided by law or under this Agreement.

15. Prevailing Wages. The AGENCY and any other person or entity hired to perform services on the Project are alerted to the requirements of California Labor Code Sections 1770 et seq., which would require the payment of prevailing wages were the services or any portion thereof determined to be a public work, as defined therein. The AGENCY shall ensure compliance with these prevailing wage requirements by any person or entity hired to perform the Project. The AGENCY shall defend, indemnify, and hold harmless WRCOG, its officers, employees, consultants, and agents from any claim or liability, including without limitation attorneys, fees, arising from its failure or alleged failure to comply with California Labor Code Sections 1770 et seq.

16. Progress Reports. WRCOG may request the AGENCY to provide WRCOG with progress reports concerning the status of the Project.

17. Indemnification.

(a) AGENCY Responsibilities . In addition to the indemnification required under Section 16, the AGENCY agrees to indemnify and hold harmless WRCOG, its officers, agents, consultants, and employees from any and all claims, demands, costs or liability arising from or connected with all activities governed by this Agreement including all design and construction activities, due to negligent acts, errors or omissions or willful misconduct of the AGENCY or its subcontractors. The AGENCY will reimburse WRCOG for any expenditures, including reasonable attorneys’ fees, incurred by WRCOG, in defending against claims ultimately determined to be due to negligent acts, errors or omissions or willful misconduct of the AGENCY.
(b) WRCOG Responsibilities. WRCOG agrees to indemnify and hold harmless the AGENCY, its officers, agents, consultants, and employees from any and all claims, demands, costs or liability arising from or connected with all activities governed by this Agreement including all design and construction activities, due to negligent acts, errors or omissions or willful misconduct of WRCOG or its sub -consultants. WRCOG will reimburse the AGENCY for any expenditures, including reasonable attorneys’ fees, incurred by the AGENCY, in defending against claims ultimately determined to be due to negligent acts, errors or omissions or willful misconduct of WRCOG.

(c) Effect of Acceptance. The AGENCY shall be responsible for the professional quality, technical accuracy and the coordination of any services provided to 267
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complete the Project. WRCOG’s review, acceptance or funding of any services performed by the AGENCY or any other person or entity under this Agreement shall not be construed to operate as a waiver of any rights WRCOG may hold under this Agreement or of any cause of action arising out of this Agreement. Further, the AGENCY shall be and remain liable to WRCOG, in accordance with applicable law, for all damages to WRCOG caused by the AGENCY’s negligent performance of this Agreement or supervision of any services provided to complete the Project.

18. Insurance. The AGENCY shall require, at a minimum, all persons or entities hired to perform the Project to obtain, and require their subcontractors to obtain, insurance of the types and in the amounts described below and satisfactory to the AGENCY and WRCOG. Such insurance shall be maintained throughout the term of this Agreement, or until completion of the Project, whichever occurs last.

(a) Commercial General Liability Insurance. Occurrence version commercial general liability insurance or equivalent form with a combined single limit of not less than $1,000,000.00 per occurrence. If such insurance contains a general aggregate limit, it shall apply separately to the Project or be no less than two times the occurrence limit. Such insurance shall:

(i) Name WRCOG and AGENCY, and their respective officials, officers, employees, agents, and consultants as insured with respect to performance of the services on the Project and shall contain no special limitations on the scope of coverage or the protection afforded to these insured;

(ii) Be primary with respect to any insurance or self -insurance programs covering WRCOG and AGENCY, and/or their respective officials, officers, employees, agents, and consultants; and

(iii) Contain standard separation of insured provisions.

(b) Business Automobile Liability Insurance. Business automobile liability insurance or equivalent form with a combined single limit of not less than $1,000,000.00 per occurrence. Such insurance shall include coverage for owned, hired and non -owned automobiles.

(c) Professional Liability Insurance. Errors and omissions liability insurance with a limit of not less than $1,000,000.00 Professional liability insurance shall only be required of design or engineering professionals.

(d) Workers’ Compensation Insurance. Workers’ compensation insurance with statutory limits and employers’ liability insurance with limits of not less than $1,000,000.00 each accident.

19. Project Amendments. Changes to the characteristics of the Project, including the deadline for Project completion, and any responsibilities of the AGENCY or WRCOG may be requested in writing by the AGENCY and are subject to the approval of WRCOG’s 268
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Representative, which approval will not be unreasonably withheld, provided that extensions of time for completion of the Project shall be approved in the sole discretion of WRCOG’s Representative. Nothing in this Agreement shall be construed to require or allow completion of the Project without full compliance with the California Environmental Quality Act (Public Resources Code Section 21000 et seq.; “CEQA”) and the National Environmental Policy Act of 1969 (42 USC 4231 et seq.), if applicable, but the necessity of compliance with CEQA and/or NEPA shall not justify, excuse, or permit a delay in completion of the Project.

20. Conflict of Interest. For the term of this Agreement, no member, officer or employee of the AGENCY or WRCOG, during the term of his or her service with the AGENCY or WRCOG, as the case may be, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

21. Limited Scope of Duties. WRCOG’s and the AGENCY’s duties and obligations under this Agreement are limited to those described herein. WRCOG has no obligation with respect to the safety of any Project performed at a job site. In addition, WRCOG shall not be liable for any action of AGENCY or its contractors relating to the condemnation of property undertaken by AGENCY or construction related to the Project.

22. Books and Records. Each party shall maintain complete, accurate, and clearly identifiable records with respect to costs incurred for the Project under this Agreement. They shall make available for examination by the other party, its authorized agents, officers or employees any and all ledgers and books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or related to the expenditures and disbursements charged to the other party pursuant to this Agreement. Further, each party shall furnish to the other party, its agents or employees such other evidence or information as they may require with respect to any such expense or disbursement charged by them. All such information shall be retained by the Parties for at least four (4) years following termination of this Agreement, and they shall have access to such information during the four -year period for the purposes of examination or audit.

23. Equal Opportunity Employment. The Parties represent that they are equal opportunity employers and they shall not discriminate against any employee or applicant of reemployment because of race, religion, color, national origin, ancestry, sex or age. Such non - discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination.

24. Governing Law. This Agreement shall be governed by and construed with the laws of the State of California.

25. Attorneys’ Fees. If either party commences an action against the other party arising out of or in connection with this Agreement, the prevailing party in such litigation shall be entitled to have and recover from the losing party reasonable attorneys’ fees and costs of suit.

26. Time of Essence. Time is of the essence for each and every provision of this Agreement.
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27. Headings. Article and Section Headings, paragraph captions or marginal headings contained in this Agreement are for convenience only and shall have no effect in the construction or interpretation of any provision herein.

28. Public Acknowledgement. The AGENCY agrees that all public notices, news releases, information signs and other forms of communication shall indicate that the Project is being cooperatively funded by the AGENCY and WRCOG TUMF Program Funds.

29. No Joint Venture. This Agreement is for funding purposes only and nothing herein shall be construed to make WRCOG a party to the construction of the Project or to make it a partner or joint venture with the AGENCY for such purpose.

30. Compliance With the Law. The AGENCY shall comply with all applicable laws, rules and regulations governing the implementation of the Qualifying Project, including, where applicable, the rules and regulations pertaining to the participation of businesses owned or controlled by minorities and women promulgated by the Federal Highway Administration and the Federal Department of Transportation.

31. Notices. All notices hereunder and communications regarding interpretation of the terms of this Agreement or changes thereto shall be provided by the mailing thereof by registered or certified mail, return receipt requested, postage prepaid and addressed as follows:

If to AGENCY: City of Murrieta
1 Town Square
Murrieta, CA 92562
Attn: City Manager
Telephone: 951-461-6010
Facsimile: 951-698-9885

If to WRCOG: Western Riverside Council of Governments 3390 University Avenue; Suite 200
Riverside, California 92501
Attention: Christopher Gray, Deputy Executive Director
Telephone: (951) 405-6710
Facsimile: (951) 223-9720

Any notice so given shall be considered served on the other party three (3) days after deposit in the U.S. mail, first class postage prepaid, return receipt requested, and addressed to the party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred regardless of the method of service.

33. Integration; Amendment. This Agreement contains the entire agreement between the PARTIES. Any agreement or representation respecting matters addressed herein that are not expressly set forth in this Agreement is null and void. This Agreement may be amended only by mutual written agreement of the PARTIES.
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34. Severability. If any term, provision, condition or covenant of this Agreement is held invalid or unenforceable, the remainder of this Agreement shall not be affected thereby.

35. Conflicting Provisions. In the event that provisions of any attached appendices or exhibits conflict in any way with the provisions set forth in this Agreement, the language, terms and conditions contained in this Agreement shall control the actions and obligations of the Parties and the interpretation of the Parties’ understanding concerning the Agreement.

36. Independent Contractors. Any person or entities retained by the AGENCY or any contractor shall be retained on an independent contractor basis and shall not be employees of WRCOG. Any personnel performing services on the Project shall at all times be under the exclusive direction and control of the AGENCY or contractor, whichever is applicable. The AGENCY or contractor shall pay all wages, salaries and other amounts due such personnel in connection with their performance of services on the Project and as required by law. The AGENCY or consultant shall be responsible for all reports and obligations respecting such personnel, including, but not limited to: social security taxes, income tax withholding, unemployment insurance and workers’ compensation insurance.

37. Effective Date . This Agreement shall not be effective until executed by both Parties. The failure of one party to execute this Agreement within forty -five (45) days of the other party executing this Agreement shall render any execution of this Agreement ineffective.

38. No Third Party Beneficiaries . There are no intended third party beneficiaries of any right or obligation assumed by the Parties.

39. Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original and which collectively shall constitute one instrument.

40. Electronic Signatures. Each Party to this Agreement agrees to the use of electronic signatures, such as digital signatures that meet the requirements of the California Uniform Electronic Transactions Act ((“CUETA”) Cal. Civ. Code §§ 1633.1 to 1633.17), for executing this Agreement as well as any amendments to this Agreement . The Parties further agree that the electronic signatures of the Parties included in this Agreement are intended to authenticate this writing and to have the same force and effect as manual signatures. Electronic signature means an electronic sound, symbol, or process attached to or logically associated with an electronic record and executed or adopted by a person with the intent to sign the electronic record pursuant to the CUETA as amended from time to time. The CUETA authorizes use of an electronic signature for transactions and contracts among parties in California, including a government agency. Digital signature means an electronic identifier, created by computer, intended by the party using it to have the same force and effect as the use of a manual signature, and shall be reasonably relied upon by the parties. For purposes of this Section, a digital signature is a type of "electronic signature" as defined in subdivision (i) of Section 1633.2 of the Civil Code.

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[SIGNATURES ON FOLLOWING PAGE]
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IN WITNESS WHEREOF, the Parties have caused this Agreement to be executed by their duly authorized representatives to be effective on the day and year first above-written.

WESTERN RIVERSIDE COUNCIL CITY OF MURRIETA

OF GOVERNMENTS

By: Date: By: Date:

Dr. Kurt Wilson Cindy Warren
Executive Director Mayor

Approved to Form:

By: Date: By: Date:

Steven C. DeBaun Tiffany Israel
General Counsel City Attorney

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Exhibit A

EXHIBIT “A”

SCOPE OF WORK
SCOPE OF WORK: The scope of work for the Jefferson Avenue improvement project, spanning from Nutmeg Street to Palomar Street, encompasses the preparation and revision of comprehensive street improvement plans. This includes the design and construction of new sidewalks, curbs, and gutters, as well as the installation of street lighting to enhance safety and visibility. The project also involves pavement widening to improve traffic flow and accessibility.

Signing and striping plans will also be developed and implemented to enhance traffic control and safety, ensuring compliance with all applicable local, state, and federal regulations.

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Exhibit A – 1

EXHIBIT “A-1”

ESTIMATE OF COST

Phase TUMF LOCAL TOTAL
PA&ED $0 $0 $0
PS&E $500,000 $700,000 $1,200,000
RIGHT OF WAY $500,000 $300,000 $800,000
CONSTRUCTION $500,000 $3,800,000 $4,300,000
TOTAL $1,500,000 $4,800,000 $6,300,000
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Exhibit A – 2

EXHIBIT “A-2”

PROJECT SCHEDULE
TIMETABLE:

Phase
Estimated
Completion Date Estimated Cost Comments
PA&ED N/A $0
PS&E 6/27 $1,200,000
RIGHT OF WAY 3/28 $800,000
CONSTRUCTION 12/28 $4,300,000
TOTAL $6,300,000
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Exhibit B

Elements of Compensation

EXHIBIT “B”

PROCEDURES FOR SUBMITTAL, CONSIDERATION AND PAYMENT OF INVOICES

1. For professional services, WRCOG recommends that the AGENCY incorporate this Exhibit “B-1” into its contracts with any subcontractors to establish a standard method for preparation of invoices by contractors to the AGENCY and ultimately to WRCOG for reimbursement of AGENCY contractor costs.

2. Each month the AGENCY shall submit an invoice for eligible Project costs incurred during the preceding month. The original invoice shall be submitted to WRCOG’s Executive Director with a copy to WRCOG’s Project Coordinator. Each invoice shall be accompanied by a cover letter in a format substantially similar to that of Exhibit “B-2”.

3. For jurisdictions with large construction projects (with the total construction cost exceeding $10 million) under construction at the same time, may with the approval of WRCOG submit invoices to WRCOG for payment at the same time they are received by the jurisdiction. WRCOG must receive the invoice by the 5th day of the month in order to process the invoice within 30 days. WRCOG will retain 10% of the invoice until all costs have been verified as eligible and will release the balance at regular intervals not more than quarterly and not less than semi -annually. If there is a discrepancy or ineligible costs that exceed 10% of the previous invoice WRCOG will deduct that amount from the next payment.

4. Each invoice shall include documentation from each contractor used by the AGENCY for the Project, listing labor costs, subcontractor costs, and other expenses. Each invoice shall also include a monthly progress report and spreadsheets showing the hours or amounts expended by each contractor or subcontractor for the month and for the entire Project to date. Samples of acceptable task level documentation and progress reports are attached as Exhibits “B-4” and “B-5”. All documentation from the Agency’s contractors should be accompanied by a cover letter in a format substantially similar to that of Exhibit “B-3”.

5. If the AGENCY is seeking reimbursement for direct expenses incurred by AGENCY staff for eligible Project costs, the AGENCY shall provide the same level of information for its labor and any expenses as required of its contractors pursuant to Exhibit “B” and its attachments.

6. Charges for each task and milestone listed in Exhibit “A” shall be listed separately in the invoice.

7. Each invoice shall include a certification signed by the AGENCY Representative or his or her designee which reads as follows:

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Exhibit B

“I hereby certify that the hours and salary rates submitted for reimbursement in this invoice are the actual hours and rates worked and paid to the contractors or subcontractors listed.

Signed ________________________________

Title __________________________________

Date __________________________________

Invoice No. ____________________________

8. WRCOG will pay the AGENCY within 30 days after receipt by WRCOG of an invoice.

If WRCOG disputes any portion of an invoice, payment for that portion will be withheld, without interest, pending resolution of the dispute, but the uncontested balance will be paid.

9. The final payment under this Agreement will be made only after: (I) the AGENCY has obtained a Release and Certificate of Final Payment from each contractor or subcontractor used on the Project; (ii) the AGENCY has executed a Release and Certificate of Final Payment; and (iii) the AGENCY has provided copies of each such Release to WRCOG.
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Exhibit B-1

EXHIBIT “B-1”
[Sample for Professional Services]

For the satisfactory performance and completion of the Services under this Agreement, Agency will pay the Contractor compensation as set forth herein. The total compensation for this service shall not exceed (_____INSERT WRITTEN DOLLAR AMOUNT___) ($___INSERT NUMERICAL DOLLAR AMOUNT___) without written approval of Agency’s City Manager [or applicable position] (“Total Compensation”).

1. ELEMENTS OF COMPENSATION.

Compensation for the Services will be comprised of the following elements: 1.1 Direct Labor Costs; 1.2 Fixed Fee; and 1.3 Additional Direct Costs.

1.1 DIRECT LABOR COSTS.

Direct Labor costs shall be paid in an amount equal to the product of the Direct Salary Costs and the Multiplier which are defined as follows:

1.1.1 DIRECT SALARY COSTS

Direct Salary Costs are the base salaries and wages actually paid to the Contractor's personnel directly engaged in performance of the Services under the Agreement. (The range of hourly rates paid to the Contractor's personnel appears in Section 2 below.)

1.1.2 MULTIPLIER

The Multiplier to be applied to the Direct Salary Costs to determine the Direct Labor Costs is _________________, and is the sum of the following components:

1.1.2.1 Direct Salary Costs ____________________

1.1.2.2 Payroll Additives ____________________

The Decimal Ratio of Payroll Additives to Direct Salary Costs . Payroll Additives include all employee benefits, allowances for vacation, sick leave, and holidays, and company portion of employee insurance and social and retirement benefits, all federal and state payroll taxes, premiums for insurance which are measured by payroll costs, and other contributions and benefits imposed by applicable laws and regulations.

1.1.2.3 Overhead Costs ____________________

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Exhibit B-1

The Decimal Ratio of Allowable Overhead Costs to the Contractor Firm's Total Direct Salary Costs. Allowable Overhead Costs include general, administrative and overhead costs of maintaining and operating established offices, and consistent with established firm policies, and as defined in the Federal Acquisitions Regulations, Part 31.2.

Total Multiplier ____________________
(sum of 1.1.2.1, 1.1.2.2, and 1.1.2.3)

1.2 FIXED FEE.

1.2.1 The fixed fee is $______________________.

1.2.2 A pro-rata share of the Fixed Fee shall be applied to the total Direct Labor Costs expended for services each month, and shall be included on each monthly invoice.

1.3 ADDITIONAL DIRECT COSTS.

Additional Direct Costs directly identifiable to the performance of the services of this Agreement shall be reimbursed at the rates below, or at actual invoiced cost.

Rates for identified Additional Direct Costs are as follows:

ITEM REIMBURSEMENT RATE

[___insert charges___]

Per Diem $ /day
Car mileage $ /mile
Travel $ /trip
Computer Charges $ /hour
Photocopies $ /copy
Blueline $ /sheet
LD Telephone $ /call
Fax $ /sheet
Photographs $ /sheet

Travel by air and travel in excess of 100 miles from the Contractor's office nearest to Agency’s office must have Agency's prior written approval to be reimbursed under this Agreement.

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Exhibit B-1

2. DIRECT SALARY RATES

Direct Salary Rates, which are the range of hourly rates to be used in determining Direct Salary Costs in Section 1.1.1 above, are given below and are subject to the following:

2.1 Direct Salary Rates shall be applicable to both straight time and overtime work, unless payment of a premium for overtime work is required by law, regulation or craft agreement, or is otherwise specified in this Agreement. In such event, the premium portion of Direct Salary Costs will not be subject to the Multiplier defined in Paragraph 1.1.2 above.

2.2 Direct Salary Rates shown herein are in effect for one year following the effective date of the Agreement. Thereafter, they may be adjusted annually to reflect the Contractor's adjustments to individual compensation. The Contractor shall notify Agency in writing prior to a change in the range of rates included herein, and prior to each subsequent change.

POSITION OR CLASSIFICATION RANGE OF HOURLY RATES

[___sample___]

Principal $ .00 - $ .00/hour
Project Manager $ .00 - $ .00/hour
Sr. Engineer/Planner $ .00 - $ .00/hour
Project Engineer/Planner $ .00 - $ .00/hour
Assoc. Engineer/Planner $ .00 - $ .00/hour
Technician $ .00 - $ .00/hour
Drafter/CADD Operator $ .00 - $ .00/hour
Word Processor $ .00 - $ .00/hour

2.3 The above rates are for the Contractor only. All rates for subcontractors to the Contractor will be in accordance with the Contractor's cost proposal.

3. INVOICING.

3.1 Each month the Contractor shall submit an invoice for Services performed during the preceding month. The original invoice shall be submitted to Agency's Executive Director with two (2) copies to Agency's Project Coordinator.

3.2 Charges shall be billed in accordance with the terms and rates included herein, unless otherwise agreed in writing by Agency's Representative.

3.3 Base Work and Extra Work shall be charged separately, and the charges for each task and Milestone listed in the Scope of Services, shall be listed separately. The charges for each individual assigned by the Contractor under this Agreement shall be listed separately on an attachment to the invoice.
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Exhibit B-1

3.4 A charge of $500 or more for any one item of Additional Direct Costs shall be accompanied by substantiating documentation satisfactory to Agency such as invoices, telephone logs, etc.

3.5 Each copy of each invoice shall be accompanied by a Monthly Progress Report and spreadsheets showing hours expended by task for each month and total project to date.

3.6 If applicable, each invoice shall indicate payments to DBE subcontractors or supplies by dollar amount and as a percentage of the total invoice.

3.7 Each invoice shall include a certification signed by the Contractor's Representative or an officer of the firm which reads as follows:

I hereby certify that the hours and salary rates charged in this invoice are the actual hours and rates worked and paid to the employees listed.

Signed _____________________________
Title _____________________________
Date _____________________________
Invoice No. _____________________________

4. PAYMENT

4.1 Agency shall pay the Contractor within four to six weeks after receipt by Agency of an original invoice. Should Agency contest any portion of an invoice, that portion shall be held for resolution, without interest, but the uncontested balance shall be paid.

4.2 The final payment for Services under this Agreement will be made only after the Contractor has executed a Release and Certificate of Final Payment.

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Exhibit B-2

EXHIBIT B-2
Sample Cover Letter to WRCOG

Date
Western Riverside Council of Governments
3390 University Avenue; Suite 450
Riverside, California 92501
Attention: Deputy Executive Director
ATTN: Accounts Payable

Re: Project Title - Invoice #__

Enclosed for your review and payment approval is the AGENCY’s invoice for professional and technical services that was rendered by our contractors in connection with the 2002 Measure “A” Local Streets and Roads Funding per Agreement No. ________ effective (Month/Day/Year) .

The required support documentation received from each contractor is included as backup to the invoice.

Invoice period covered is from Month/Date/Year to Month/Date/Year .

Total Authorized Agreement Amount: $0,000,000.00

Total Invoiced to Date: $0,000,000.00
Total Previously Invoiced: $0,000,000.00
Balance Remaining: $0,000,000.00

Amount due this Invoice: $0,000,000.00
===========

I certify that the hours and salary rates charged in this invoice are the actual hours and rates worked and paid to the contractors listed.

By: _____________________________
Name
Title

cc:

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Exhibit B-3

EXHIBIT B-3
Sample Letter from Contractor to AGENCY

Month/Date/Year

Western Riverside Council of Governments
3390 University Avenue; Suite 200
Riverside, California 92501
Attention: Deputy Executive Director
Attn: Accounts Payable Invoice #____________

For [type of services] rendered by [contractor name] in connection with [name of project] This is per agreement No. XX-XX-XXX effective Month/Date/Year .

Invoice period covered is from Month/Date/Year to Month/Date/Year .

Total Base Contract Amount: $000,000.00
Authorized Extra Work (if Applicable) $000,000.00
------------------
TOTAL AUTHORIZED CONTRACT AMOUNT: $000,000.00

Total Invoice to Date: $000,000.00
Total Previously Billed: $000,000.00
Balance Remaining: $000,000.00

Amount Due this Invoice: $000,000.00
==========

I certify that the hours and salary rates charged in this invoice are the actual hours and rates worked and paid to the employees listed,

By: ____________________
Name
Title

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Exhibit B-4

EXHIBIT B-4

SAMPLE TASK SUMMARY SCHEDULE
(OPTIONAL)
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Exhibit B-5

EXHIBIT B-5
Sample Progress Report

REPORTING PERIOD: Month/Date/Year to Month/Date/Year
PROGRESS REPORT: #1

A. Activities and Work Completed during Current Work Periods

TASK 01 – 100% PS&E SUBMITTAL

1. Responded to Segment 1 comments from Department of Transportation

2. Completed and submitted Segment 1 final PS&E

B. Current/Potential Problems Encountered & Corrective Action

Problems Corrective Action

None None

C. Work Planned Next Period

TASK 01 – 100% PS&E SUBMITTAL

1. Completing and to submit Traffic Signal and Electrical Design plans

2. Responding to review comments

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COUNTY OF RIVERSIDE

CITY OF MURRIETA BALLESTROS RD
I-15

WASHINGTON AVE

JEFFERSON AVE

HAYES AVE

ADAMS AVE

CADENZA DR

MAGNOLIA ST

LEMON ST

JACKSON AVE

NUTMEG ST

ROBARDS WY

VIA ALISOL

LENOX LN

FULLERTON RD

CALLE DEL OSO ORO

VIA OLIVA

NIGHTHAWK WAY

ARRON CT

MORNING GLORY DR

LILY AVE

CHISOLM TR

VIA CEDRO

CLAIRISSA WY

DUSTY TR

MADISON AVE

VALOR DR

BOUVIER CT

HOLSTED AVE

GRAND VIEW DR

JERRY ALLEN LN

KAREN PL

OAK CREEK RD

PATRI CIR

VINEYARD PKY

TIMOTHY AVE

CORINTH DR
WILDW
OOD LN

HUNTRIDGE DR

MANDRA ST

NOELLE AVE

OREGON TR

SERRAI CT

FIELDCREST LN

BEARSKIN CIR

CORK OAK CIR

TAFT CT BRIGIN PL

EPSON CT

SPRING OAK PL

AGEAN CT

ALEXANDRA DR

HYACINTH DR

TAYLOR ST

GRAFTON AVE

DAVENPORT WY

PIONEER ST

CAMELLIA LN

HUTCHISON CT

FUSCHIA CT

BRECKIN CT

NUTMEG ST

ADAMS AVE
I-15

VICINITY MAP
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BALLESTROS
SITE
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Jefferson Avenue Improvements at
Magnolia Street and Ballestros Road
Location Map
0 1,000 2,000500
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MAGNOLIA
SITE
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CITY OF MURRIETA
City Council Meeting Agenda
Report
12/2/2025
Agenda Item No. 14.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Bob Moehling, Public Works Director
PREPARED BY: Anita Agyeman, Management Analyst - Public Works SUBJECT:

Transportation Uniform Mitigation Fee Reimbursement Agreement for the Whitewood Road Improvement Project, CIP No. 8389

RECOMMENDATION
Approve the Reimbursement Agreement 24-SW-MUR-1313 between the Western Riverside Council of Governments and the City of Murrieta for the Whitewood Road Improvement Project, CIP No. 8389; Amend the Fiscal Year 2025/26 Capital Improvement Plan to establish appropriation for Capital Improvement Project No. 8389, as detailed in the fiscal impact statement; and Authorize the Mayor to execute the Agreement.

PRIOR ACTION/VOTE
On June 4, 2025, the City Council adopted Resolution No. 24-4745, approving the Capital Improvement Plan (CIP) budget for Fiscal Year (FY) 2024/25, and the FY 2024/2025 to 2028/29 CIP, which included the Whitewood Road Improvement Project (Whitewood Widening: Hunter to Clinton Keith), CIP No. 8389 (Vote: 5- 0).

CITY COUNCIL GOAL
Plan, program and create infrastructure development.

DISCUSSION
The Whitewood Road Improvement Project, CIP 8389, extends from Hunter Road to Clinton Keith Road. The project plans to widen Whitewood Road to a four-lane major classification roadway, including one additional travel lane in the northbound direction, medians, bike lanes, sidewalks, streetlights, and other enhancements, per the City’s 2035 General Plan Circulation Element.

The City requested Transportation Uniform Mitigation Fee (TUMF) program funding from the Western Riverside Council of Governments (WRCOG) who administers the program. A total of $2,500,000, of TUMF funding was requested to support the completion of the project engineering and construction. The approval of the TUMF agreement will secure the funding to be appropriated into CIP No. 8380.

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Agenda Item No. 14.

FISCAL IMPACT
Approval of the Reimbursement Agreement secures TUMF funding in the amount of $2,500,000. The FY 2025/26 Capital Improvement Plan Budget shall be amended to establish an appropriation of $2,500,000, to the Whitewood Road Improvement Project, CIP 8389.

ATTACHMENTS

1. TUMF Reimbursement Agreement

2. Vicinity Map
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TRANSPORTATION UNIFORM MITIGATION FEE PROGRAM

AGREEMENT TO REIMBURSE TUMF FUNDS

WHITEWOOD ROAD IMPROVEMENTS

THIS REIMBURSEMENT AGREEMENT (“Agreement”) is entered into as of this __________day of ____ ______, 20__, by and between the Western Riverside Council of Governments (“WRCOG”), a California joint powers authority and the City of Murrieta, a California municipal corporation (“AGENCY”). WRCOG and AGENCY are sometimes hereinafter referred to individually as “Party” and collectively as “Parties”.

RECITALS
A. WRCOG is the Administrator of the Transportation Uniform Mitigation Fee Program of Western Riverside County (“TUMF Program”).

B. WRCOG has identified and designated certain transportation improvement projects throughout Western Riverside County as projects of regional importance (“Qualifying Projects” or “Projects”). The Qualifying Projects are more specifically described in that certain WRCOG study titled “TUMF Nexus Study”, as may be amended from time to time. Qualifying Projects can have Regional or Zonal significance as further described in the TUMF Nexus Study.

C. The TUMF Program is funded by TUMF fees paid by new development in Western Riverside County (collectively, “TUMF Program Funds”). TUMF Program Funds are held in trust by WRCOG for the purpose of funding the Qualifying Projects.

D. The AGENCY proposes to implement a Qualifying Project, and it is the purpose of this Agreement to identify the project and to set forth the terms and conditions by which WRCOG will release TUMF Program Funds.

AGREEMENT
NOW, THEREFORE, in consideration of the mutual covenants and subject to the conditions contained herein, the Parties hereby agree as follows:

1. Description of the Qualifying Project. This Agreement is intended to distribute TUMF Program Funds to the AGENCY for Whitewood Road Improvements, (the “Project”), a Qualifying Project. The Work, including a timetable and a detailed scope of work, is more fully described in Exhibit “A” attached hereto and incorporated herein by reference and, pursuant to Section 20 below, is subject to modification if requested by the AGENCY and approved by WRCOG. The work shall be consistent with one or more of the defined WRCOG Call for Projects phases detailed herein as follows:
1) PA&ED – Project Approvals & Environmental Document
2) PS&E – Plans, Specifications and Estimates
3) R/W – Right of Way Acquisition and Utility Relocation 4) CON – Construction

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2. WRCOG Funding Amount. WRCOG hereby agrees to distribute to AGENCY, on the terms and conditions set forth herein, a sum not to exceed Two Million, Five Hundred Thousand Dollars ($2,500,000), to be used for reimbursing the AGENCY for eligible Project expenses as described in Section 3 herein (“Funding Amount”). The Parties acknowledge and agree that the Funding Amount may be less than the actual cost of the Project. Nevertheless, the Parties acknowledge and agree that WRCOG shall not be obligated to contribute TUMF Program Funds in excess of the maximum TUMF share identified in the TUMF Nexus Study (“Maximum TUMF Share”), as may be amended from time to time.

3. Project Costs Eligible for Advance/Reimbursement. The total Project costs (“Total Project Cost”) may include the following items, provided that such items are included in the scope of work attached hereto as Exhibit “A” (“Scope of Work”): (1) AGENCY and/or consultant costs associated with direct Project coordination and support; (2) funds expended in preparation of preliminary engineering studies; (3) funds expended for preparation of environmental review documentation for the Project; (4) all costs associated with right -of-way acquisition, including right -of-way engineering, appraisal, acquisition, legal costs for condemnation procedures if authorized by the AGENCY, and costs of reviewing appraisals and offers for property acquisition; (5) costs reasonably incurred if condemnation proceeds; (6) costs incurred in the preparation of plans, specifications, and estimates by AGENCY or consultants; (7) AGENCY costs associated with bidding, advertising and awarding of the Project contracts; (8) construction costs, including change orders to construction contract approved by the AGENCY; (9) construction management, field inspection and material testing costs; and (10) any AGENCY administrative cost to deliver the Project.

4. Ineligible Project Costs. The Total Project Cost shall not include the following items which shall be borne solely by the AGENCY without reimbursement: (1) any AGENCY administrative fees attributed to the reviewing and processing of the Project; and (2) expenses for items of work not included within the Scope of Work in Exhibit “A”.

5. Procedures for Distribution of TUMF Program Funds to AGENCY.

(a) Initial Payment by the AGENCY. The AGENCY shall be responsible for initial payment of all the Project costs as they are incurred. Following payment of such Project costs, the AGENCY shall submit invoices to WRCOG requesting reimbursement of eligible Project costs. Each invoice shall be accompanied by detailed contractor invoices, or other demands for payment addressed to the AGENCY, and documents evidencing the AGENCY’s payment of the invoices or demands for payment. Documents evidencing the AGENCY’S payment of the invoices shall be retained for four (4) years and shall be made available for review by WRCOG. The AGENCY shall submit invoices not more often than monthly and not less often than quarterly.

(b) Review and Reimbursement by WRCOG. Upon receipt of an invoice from the AGENCY, WRCOG may request additional documentation or explanation of the Project costs for which reimbursement is sought. Undisputed amounts shall be paid by WRCOG to the AGENCY within thirty (30) days. In the event that WRCOG disputes the eligibility of the AGENCY for reimbursement of all or a portion of an invoiced amount, the Parties shall meet and confer in an attempt to resolve the dispute. If the meet and confer process is unsuccessful in 291
24-SW-MUR-1313

resolving the dispute, the AGENCY may appeal WRCOG’s decision as to the eligibility of one or more invoices to WRCOG’s Executive Director. The WRCOG Executive Director shall provide his/her decision in writing. If the AGENCY disagrees with the Executive Director’s decision, the AGENCY may appeal the decision of the Executive Director to the full WRCOG Executive Committee, provided the AGENCY submits its request for appeal to WRCOG within ten (10) days of the Executive Director’s written decision. The decision of the WRCOG Executive Committee shall be final. Additional details concerning the procedure for the AGENCY’s submittal of invoices to WRCOG and WRCOG’s consideration and payment of submitted invoices are set forth in Exhibit “B” , attached hereto and incorporated herein by reference.

(c) Funding Amount/Adjustment. If a post Project audit or review indicates that WRCOG has provided reimbursement to the AGENCY in an amount in excess of the Maximum TUMF Share of the Project, or has provided reimbursement of ineligible Project costs, the AGENCY shall reimburse WRCOG for the excess or ineligible payments within 30 days of notification by WRCOG.

6. Increases in Project Funding. The Funding Amount may, in WRCOG’s sole discretion, be augmented with additional TUMF Program Funds if the TUMF Nexus Study is amended to increase the maximum eligible TUMF share for the Project. Any such increase in the Funding Amount must be approved in writing by WRCOG’s Executive Director. In no case shall the amount of TUMF Program Funds allocated to the AGENCY exceed the then -current maximum eligible TUMF share for the Project. No such increased funding shall be expended to pay for any Project already completed. For purposes of this Agreement, the Project or any portion thereof shall be deemed complete upon its acceptance by WRCOG’s Executive Director which shall be communicated to the AGENCY in writing.

7. No Funding for Temporary Improvements. Only segments or components of the construction that are intended to form part of or be integrated into the Project may be funded by TUMF Program Funds. No improvement which is temporary in nature, including but not limited to temporary roads, curbs, tapers or drainage facilities, shall be funded with TUMF Program Funds, except as needed for staged construction of the Project.

8. AGENCY’s Funding Obligation to Complete the Project. In the event that the TUMF Program Funds allocated to the Project represent less than the total cost of the Project, the AGENCY shall provide such additional funds as may be required to complete the Project.

9. AGENCY’s Obligation to Repay TUMF Program Funds to WRCOG; Exception For PA&ED Phase Work. Except as otherwise expressly excepted within this paragraph, in the event that: (i) the AGENCY, for any reason, determines not to proceed with or complete the Project; or (ii) the Project is not timely completed, subject to any extension of time granted by WRCOG pursuant to the terms of this Agreement; the AGENCY agrees that any TUMF Program Funds that were distributed to the AGENCY for the Project shall be repaid in full to WRCOG, and the Parties shall enter into good faith negotiations to establish a reasonable repayment schedule and repayment mechanism. If the Project involves work pursuant to a PA&ED phase, AGENCY shall not be obligated to repay TUMF Program Funds to WRCOG relating solely to PA&ED phase work performed for the Project.
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10. Term/Notice of Completion. The term of this Agreement shall be from the date first herein above written until the earlier of the following: (i) the date WRCOG formally accepts the Project as complete, pursuant to Section 6; (ii) termination of this Agreement pursuant to Section 15; or (iii) the AGENCY has fully satisfied its obligations under this Agreement. All applicable indemnification provisions of this Agreement shall remain in effect following the termination of this Agreement.

11. Representatives of the Parties. WRCOG’s Executive Director, or his or her designee, shall serve as WRCOG’s representative and shall have the authority to act on behalf of WRCOG for all purposes under this Agreement. The AGENCY hereby designates Justin Clifton, City Manager or his designee, as the AGENCY’s representative to WRCOG. The AGENCY’s representative shall have the authority to act on behalf of the AGENCY for all purposes under this Agreement and shall coordinate all activities of the Project under the AGENCY’s responsibility. The AGENCY shall work closely and cooperate fully with WRCOG’s representative and any other agencies which may have jurisdiction over or an interest in the Project.

12. Expenditure of Funds by AGENCY Prior to Execution of Agreement . Nothing in this Agreement shall be construed to prevent or preclude the AGENCY from expending funds on the Project prior to the execution of the Agreement, or from being reimbursed by WRCOG for such expenditures. However, the AGENCY understands and acknowledges that any expenditure of funds on the Project prior to the execution of the Agreement is made at the AGENCY’s sole risk, and that some expenditures by the AGENCY may not be eligible for reimbursement under this Agreement.

13. Review of Services. The AGENCY shall allow WRCOG’s Representative to inspect or review the progress of the Project at any reasonable time in order to determine whether the terms of this Agreement are being met.

14. Termination.
(a) Notice. Either WRCOG or AGENCY may, by written notice to the other party, terminate this Agreement, in whole or in part, in response to a material breach hereof by the other Party, by giving written notice to the other party of such termination and specifying the effective date thereof. The written notice shall provide a 30 day period to cure any alleged breach. During the 30 day cure period, the Parties shall discuss, in good faith, the manner in which the breach can be cured.

(b) Effect of Termination. In the event that the AGENCY terminates this Agreement, the AGENCY shall, within 180 days, repay to WRCOG any unexpended TUMF Program Funds provided to the AGENCY under this Agreement and shall complete any portion or segment of work for the Project for which TUMF Program Funds have been provided. In the event that WRCOG terminates this Agreement, WRCOG shall, within 90 days, distribute to the AGENCY TUMF Program Funds in an amount equal to the aggregate total of all unpaid invoices which have been received from the AGENCY regarding the Project at the time of the notice of termination; provided, however, that WRCOG shall be entitled to exercise its rights 293
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under Section 5(b), including but not limited to conducting a review of the invoices and requesting additional information. Upon such termination, the AGENCY shall, within 180 days, complete any portion or segment of work for the Project for which TUMF Program Funds have been provided. This Agreement shall terminate upon receipt by the non -terminating Party of the amounts due to it hereunder and upon completion of the segment or portion of Project work for which TUMF Program Funds have been provided.

(c) Cumulative Remedies. The rights and remedies of the Parties provided in this Section are in addition to any other rights and remedies provided by law or under this Agreement.

15. Prevailing Wages. The AGENCY and any other person or entity hired to perform services on the Project are alerted to the requirements of California Labor Code Sections 1770 et seq., which would require the payment of prevailing wages were the services or any portion thereof determined to be a public work, as defined therein. The AGENCY shall ensure compliance with these prevailing wage requirements by any person or entity hired to perform the Project. The AGENCY shall defend, indemnify, and hold harmless WRCOG, its officers, employees, consultants, and agents from any claim or liability, including without limitation attorneys, fees, arising from its failure or alleged failure to comply with California Labor Code Sections 1770 et seq.

16. Progress Reports. WRCOG may request the AGENCY to provide WRCOG with progress reports concerning the status of the Project.

17. Indemnification.

(a) AGENCY Responsibilities . In addition to the indemnification required under Section 16, the AGENCY agrees to indemnify and hold harmless WRCOG, its officers, agents, consultants, and employees from any and all claims, demands, costs or liability arising from or connected with all activities governed by this Agreement including all design and construction activities, due to negligent acts, errors or omissions or willful misconduct of the AGENCY or its subcontractors. The AGENCY will reimburse WRCOG for any expenditures, including reasonable attorneys’ fees, incurred by WRCOG, in defending against claims ultimately determined to be due to negligent acts, errors or omissions or willful misconduct of the AGENCY.
(b) WRCOG Responsibilities. WRCOG agrees to indemnify and hold harmless the AGENCY, its officers, agents, consultants, and employees from any and all claims, demands, costs or liability arising from or connected with all activities governed by this Agreement including all design and construction activities, due to negligent acts, errors or omissions or willful misconduct of WRCOG or its sub -consultants. WRCOG will reimburse the AGENCY for any expenditures, including reasonable attorneys’ fees, incurred by the AGENCY, in defending against claims ultimately determined to be due to negligent acts, errors or omissions or willful misconduct of WRCOG.

(c) Effect of Acceptance. The AGENCY shall be responsible for the professional quality, technical accuracy and the coordination of any services provided to 294
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complete the Project. WRCOG’s review, acceptance or funding of any services performed by the AGENCY or any other person or entity under this Agreement shall not be construed to operate as a waiver of any rights WRCOG may hold under this Agreement or of any cause of action arising out of this Agreement. Further, the AGENCY shall be and remain liable to WRCOG, in accordance with applicable law, for all damages to WRCOG caused by the AGENCY’s negligent performance of this Agreement or supervision of any services provided to complete the Project.

18. Insurance. The AGENCY shall require, at a minimum, all persons or entities hired to perform the Project to obtain, and require their subcontractors to obtain, insurance of the types and in the amounts described below and satisfactory to the AGENCY and WRCOG. Such insurance shall be maintained throughout the term of this Agreement, or until completion of the Project, whichever occurs last.

(a) Commercial General Liability Insurance. Occurrence version commercial general liability insurance or equivalent form with a combined single limit of not less than $1,000,000.00 per occurrence. If such insurance contains a general aggregate limit, it shall apply separately to the Project or be no less than two times the occurrence limit. Such insurance shall:

(i) Name WRCOG and AGENCY, and their respective officials, officers, employees, agents, and consultants as insured with respect to performance of the services on the Project and shall contain no special limitations on the scope of coverage or the protection afforded to these insured;

(ii) Be primary with respect to any insurance or self -insurance programs covering WRCOG and AGENCY, and/or their respective officials, officers, employees, agents, and consultants; and

(iii) Contain standard separation of insured provisions.

(b) Business Automobile Liability Insurance. Business automobile liability insurance or equivalent form with a combined single limit of not less than $1,000,000.00 per occurrence. Such insurance shall include coverage for owned, hired and non -owned automobiles.

(c) Professional Liability Insurance. Errors and omissions liability insurance with a limit of not less than $1,000,000.00 Professional liability insurance shall only be required of design or engineering professionals.

(d) Workers’ Compensation Insurance. Workers’ compensation insurance with statutory limits and employers’ liability insurance with limits of not less than $1,000,000.00 each accident.

19. Project Amendments. Changes to the characteristics of the Project, including the deadline for Project completion, and any responsibilities of the AGENCY or WRCOG may be requested in writing by the AGENCY and are subject to the approval of WRCOG’s 295
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Representative, which approval will not be unreasonably withheld, provided that extensions of time for completion of the Project shall be approved in the sole discretion of WRCOG’s Representative. Nothing in this Agreement shall be construed to require or allow completion of the Project without full compliance with the California Environmental Quality Act (Public Resources Code Section 21000 et seq.; “CEQA”) and the National Environmental Policy Act of 1969 (42 USC 4231 et seq.), if applicable, but the necessity of compliance with CEQA and/or NEPA shall not justify, excuse, or permit a delay in completion of the Project.

20. Conflict of Interest. For the term of this Agreement, no member, officer or employee of the AGENCY or WRCOG, during the term of his or her service with the AGENCY or WRCOG, as the case may be, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

21. Limited Scope of Duties. WRCOG’s and the AGENCY’s duties and obligations under this Agreement are limited to those described herein. WRCOG has no obligation with respect to the safety of any Project performed at a job site. In addition, WRCOG shall not be liable for any action of AGENCY or its contractors relating to the condemnation of property undertaken by AGENCY or construction related to the Project.

22. Books and Records. Each party shall maintain complete, accurate, and clearly identifiable records with respect to costs incurred for the Project under this Agreement. They shall make available for examination by the other party, its authorized agents, officers or employees any and all ledgers and books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or related to the expenditures and disbursements charged to the other party pursuant to this Agreement. Further, each party shall furnish to the other party, its agents or employees such other evidence or information as they may require with respect to any such expense or disbursement charged by them. All such information shall be retained by the Parties for at least four (4) years following termination of this Agreement, and they shall have access to such information during the four -year period for the purposes of examination or audit.

23. Equal Opportunity Employment. The Parties represent that they are equal opportunity employers and they shall not discriminate against any employee or applicant of reemployment because of race, religion, color, national origin, ancestry, sex or age. Such non - discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination.

24. Governing Law. This Agreement shall be governed by and construed with the laws of the State of California.

25. Attorneys’ Fees. If either party commences an action against the other party arising out of or in connection with this Agreement, the prevailing party in such litigation shall be entitled to have and recover from the losing party reasonable attorneys’ fees and costs of suit.

26. Time of Essence. Time is of the essence for each and every provision of this Agreement.
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27. Headings. Article and Section Headings, paragraph captions or marginal headings contained in this Agreement are for convenience only and shall have no effect in the construction or interpretation of any provision herein.

28. Public Acknowledgement. The AGENCY agrees that all public notices, news releases, information signs and other forms of communication shall indicate that the Project is being cooperatively funded by the AGENCY and WRCOG TUMF Program Funds.

29. No Joint Venture. This Agreement is for funding purposes only and nothing herein shall be construed to make WRCOG a party to the construction of the Project or to make it a partner or joint venture with the AGENCY for such purpose.

30. Compliance With the Law. The AGENCY shall comply with all applicable laws, rules and regulations governing the implementation of the Qualifying Project, including, where applicable, the rules and regulations pertaining to the participation of businesses owned or controlled by minorities and women promulgated by the Federal Highway Administration and the Federal Department of Transportation.

31. Notices. All notices hereunder and communications regarding interpretation of the terms of this Agreement or changes thereto shall be provided by the mailing thereof by registered or certified mail, return receipt requested, postage prepaid and addressed as follows:

If to AGENCY: City of Murrieta
1 Town Square
Murrieta, CA 92562
Attn: City Manager
Telephone: 951-461-6010
Facsimile: 951-698-9885

If to WRCOG: Western Riverside Council of Governments 3390 University Avenue; Suite 200
Riverside, California 92501
Attention: Christopher Gray, Deputy Executive Director
Telephone: (951) 405-6710
Facsimile: (951) 223-9720

Any notice so given shall be considered served on the other party three (3) days after deposit in the U.S. mail, first class postage prepaid, return receipt requested, and addressed to the party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred regardless of the method of service.

33. Integration; Amendment. This Agreement contains the entire agreement between the PARTIES. Any agreement or representation respecting matters addressed herein that are not expressly set forth in this Agreement is null and void. This Agreement may be amended only by mutual written agreement of the PARTIES.
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34. Severability. If any term, provision, condition or covenant of this Agreement is held invalid or unenforceable, the remainder of this Agreement shall not be affected thereby.

35. Conflicting Provisions. In the event that provisions of any attached appendices or exhibits conflict in any way with the provisions set forth in this Agreement, the language, terms and conditions contained in this Agreement shall control the actions and obligations of the Parties and the interpretation of the Parties’ understanding concerning the Agreement.

36. Independent Contractors. Any person or entities retained by the AGENCY or any contractor shall be retained on an independent contractor basis and shall not be employees of WRCOG. Any personnel performing services on the Project shall at all times be under the exclusive direction and control of the AGENCY or contractor, whichever is applicable. The AGENCY or contractor shall pay all wages, salaries and other amounts due such personnel in connection with their performance of services on the Project and as required by law. The AGENCY or consultant shall be responsible for all reports and obligations respecting such personnel, including, but not limited to: social security taxes, income tax withholding, unemployment insurance and workers’ compensation insurance.

37. Effective Date . This Agreement shall not be effective until executed by both Parties. The failure of one party to execute this Agreement within forty -five (45) days of the other party executing this Agreement shall render any execution of this Agreement ineffective.

38. No Third Party Beneficiaries . There are no intended third party beneficiaries of any right or obligation assumed by the Parties.

39. Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original and which collectively shall constitute one instrument.

40. Electronic Signatures. Each Party to this Agreement agrees to the use of electronic signatures, such as digital signatures that meet the requirements of the California Uniform Electronic Transactions Act ((“CUETA”) Cal. Civ. Code §§ 1633.1 to 1633.17), for executing this Agreement as well as any amendments to this Agreement . The Parties further agree that the electronic signatures of the Parties included in this Agreement are intended to authenticate this writing and to have the same force and effect as manual signatures. Electronic signature means an electronic sound, symbol, or process attached to or logically associated with an electronic record and executed or adopted by a person with the intent to sign the electronic record pursuant to the CUETA as amended from time to time. The CUETA authorizes use of an electronic signature for transactions and contracts among parties in California, including a government agency. Digital signature means an electronic identifier, created by computer, intended by the party using it to have the same force and effect as the use of a manual signature, and shall be reasonably relied upon by the parties. For purposes of this Section, a digital signature is a type of "electronic signature" as defined in subdivision (i) of Section 1633.2 of the Civil Code.

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[SIGNATURES ON FOLLOWING PAGE]
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IN WITNESS WHEREOF, the Parties have caused this Agreement to be executed by their duly authorized representatives to be effective on the day and year first above-written.

WESTERN RIVERSIDE COUNCIL CITY OF MURRIETA

OF GOVERNMENTS

By: Date: By: Date:

Dr. Kurt Wilson Cindy Warren
Executive Director Mayor

Approved to Form:

By: Date: By: Date:

Steven C. DeBaun Tiffany Israel
General Counsel City Attorney

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Exhibit A

EXHIBIT “A”

SCOPE OF WORK
SCOPE OF WORK: The scope of work for the Whitewood Road Improvements spanning from Hunter Road to Clinton Keith Road, encompasses the preparation and revision of comprehensive street improvement plans. This includes the design and construction of new sidewalks, curbs, and gutters, as well as the installation of street lighting to enhance safety and visibility. The project also involves pavement widening to improve traffic flow and accessibility. Additionally, the scope includes the design and construction of one new storm drain line with a catch basin, which will be integrated into the existing storm drain system on the east side of the street. Signing and striping plans will also be developed and implemented to enhance traffic control and safety, ensuring compliance with all applicable local, state, and federal regulations.

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Exhibit A – 1

EXHIBIT “A-1”

ESTIMATE OF COST

Phase TUMF LOCAL TOTAL
PA&ED $0 $0 $0
PS&E $500,000 $335,000 $835,000
RIGHT OF WAY $0 $0 $0
CONSTRUCTION $2,000,000 $5,001,000 7,001,000
TOTAL $2,500,000 $5,211,000 7,836,000
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Exhibit A – 2

EXHIBIT “A-2”

PROJECT SCHEDULE
TIMETABLE:

Phase
Estimated
Completion Date Estimated Cost Comments
PA&ED 3/27 $0
PS&E 7/27 $710,000
RIGHT OF WAY N/A $0
CONSTRUCTION 8/28 7,001,000
TOTAL 7,711,000
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Exhibit B

Elements of Compensation

EXHIBIT “B”

PROCEDURES FOR SUBMITTAL, CONSIDERATION AND PAYMENT OF INVOICES

1. For professional services, WRCOG recommends that the AGENCY incorporate this Exhibit “B-1” into its contracts with any subcontractors to establish a standard method for preparation of invoices by contractors to the AGENCY and ultimately to WRCOG for reimbursement of AGENCY contractor costs.

2. Each month the AGENCY shall submit an invoice for eligible Project costs incurred during the preceding month. The original invoice shall be submitted to WRCOG’s Executive Director with a copy to WRCOG’s Project Coordinator. Each invoice shall be accompanied by a cover letter in a format substantially similar to that of Exhibit “B-2”.

3. For jurisdictions with large construction projects (with the total construction cost exceeding $10 million) under construction at the same time, may with the approval of WRCOG submit invoices to WRCOG for payment at the same time they are received by the jurisdiction. WRCOG must receive the invoice by the 5th day of the month in order to process the invoice within 30 days. WRCOG will retain 10% of the invoice until all costs have been verified as eligible and will release the balance at regular intervals not more than quarterly and not less than semi -annually. If there is a discrepancy or ineligible costs that exceed 10% of the previous invoice WRCOG will deduct that amount from the next payment.

4. Each invoice shall include documentation from each contractor used by the AGENCY for the Project, listing labor costs, subcontractor costs, and other expenses. Each invoice shall also include a monthly progress report and spreadsheets showing the hours or amounts expended by each contractor or subcontractor for the month and for the entire Project to date. Samples of acceptable task level documentation and progress reports are attached as Exhibits “B-4” and “B-5”. All documentation from the Agency’s contractors should be accompanied by a cover letter in a format substantially similar to that of Exhibit “B-3”.

5. If the AGENCY is seeking reimbursement for direct expenses incurred by AGENCY staff for eligible Project costs, the AGENCY shall provide the same level of information for its labor and any expenses as required of its contractors pursuant to Exhibit “B” and its attachments.

6. Charges for each task and milestone listed in Exhibit “A” shall be listed separately in the invoice.

7. Each invoice shall include a certification signed by the AGENCY Representative or his or her designee which reads as follows:

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Exhibit B

“I hereby certify that the hours and salary rates submitted for reimbursement in this invoice are the actual hours and rates worked and paid to the contractors or subcontractors listed.

Signed ________________________________

Title __________________________________

Date __________________________________

Invoice No. ____________________________

8. WRCOG will pay the AGENCY within 30 days after receipt by WRCOG of an invoice.

If WRCOG disputes any portion of an invoice, payment for that portion will be withheld, without interest, pending resolution of the dispute, but the uncontested balance will be paid.

9. The final payment under this Agreement will be made only after: (I) the AGENCY has obtained a Release and Certificate of Final Payment from each contractor or subcontractor used on the Project; (ii) the AGENCY has executed a Release and Certificate of Final Payment; and (iii) the AGENCY has provided copies of each such Release to WRCOG.
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Exhibit B-1

EXHIBIT “B-1”
[Sample for Professional Services]

For the satisfactory performance and completion of the Services under this Agreement, Agency will pay the Contractor compensation as set forth herein. The total compensation for this service shall not exceed (_____INSERT WRITTEN DOLLAR AMOUNT___) ($___INSERT NUMERICAL DOLLAR AMOUNT___) without written approval of Agency’s City Manager [or applicable position] (“Total Compensation”).

1. ELEMENTS OF COMPENSATION.

Compensation for the Services will be comprised of the following elements: 1.1 Direct Labor Costs; 1.2 Fixed Fee; and 1.3 Additional Direct Costs.

1.1 DIRECT LABOR COSTS.

Direct Labor costs shall be paid in an amount equal to the product of the Direct Salary Costs and the Multiplier which are defined as follows:

1.1.1 DIRECT SALARY COSTS

Direct Salary Costs are the base salaries and wages actually paid to the Contractor's personnel directly engaged in performance of the Services under the Agreement. (The range of hourly rates paid to the Contractor's personnel appears in Section 2 below.)

1.1.2 MULTIPLIER

The Multiplier to be applied to the Direct Salary Costs to determine the Direct Labor Costs is _________________, and is the sum of the following components:

1.1.2.1 Direct Salary Costs ____________________

1.1.2.2 Payroll Additives ____________________

The Decimal Ratio of Payroll Additives to Direct Salary Costs . Payroll Additives include all employee benefits, allowances for vacation, sick leave, and holidays, and company portion of employee insurance and social and retirement benefits, all federal and state payroll taxes, premiums for insurance which are measured by payroll costs, and other contributions and benefits imposed by applicable laws and regulations.

1.1.2.3 Overhead Costs ____________________

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Exhibit B-1

The Decimal Ratio of Allowable Overhead Costs to the Contractor Firm's Total Direct Salary Costs. Allowable Overhead Costs include general, administrative and overhead costs of maintaining and operating established offices, and consistent with established firm policies, and as defined in the Federal Acquisitions Regulations, Part 31.2.

Total Multiplier ____________________
(sum of 1.1.2.1, 1.1.2.2, and 1.1.2.3)

1.2 FIXED FEE.

1.2.1 The fixed fee is $______________________.

1.2.2 A pro-rata share of the Fixed Fee shall be applied to the total Direct Labor Costs expended for services each month, and shall be included on each monthly invoice.

1.3 ADDITIONAL DIRECT COSTS.

Additional Direct Costs directly identifiable to the performance of the services of this Agreement shall be reimbursed at the rates below, or at actual invoiced cost.

Rates for identified Additional Direct Costs are as follows:

ITEM REIMBURSEMENT RATE

[___insert charges___]

Per Diem $ /day
Car mileage $ /mile
Travel $ /trip
Computer Charges $ /hour
Photocopies $ /copy
Blueline $ /sheet
LD Telephone $ /call
Fax $ /sheet
Photographs $ /sheet

Travel by air and travel in excess of 100 miles from the Contractor's office nearest to Agency’s office must have Agency's prior written approval to be reimbursed under this Agreement.

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Exhibit B-1

2. DIRECT SALARY RATES

Direct Salary Rates, which are the range of hourly rates to be used in determining Direct Salary Costs in Section 1.1.1 above, are given below and are subject to the following:

2.1 Direct Salary Rates shall be applicable to both straight time and overtime work, unless payment of a premium for overtime work is required by law, regulation or craft agreement, or is otherwise specified in this Agreement. In such event, the premium portion of Direct Salary Costs will not be subject to the Multiplier defined in Paragraph 1.1.2 above.

2.2 Direct Salary Rates shown herein are in effect for one year following the effective date of the Agreement. Thereafter, they may be adjusted annually to reflect the Contractor's adjustments to individual compensation. The Contractor shall notify Agency in writing prior to a change in the range of rates included herein, and prior to each subsequent change.

POSITION OR CLASSIFICATION RANGE OF HOURLY RATES

[___sample___]

Principal $ .00 - $ .00/hour
Project Manager $ .00 - $ .00/hour
Sr. Engineer/Planner $ .00 - $ .00/hour
Project Engineer/Planner $ .00 - $ .00/hour
Assoc. Engineer/Planner $ .00 - $ .00/hour
Technician $ .00 - $ .00/hour
Drafter/CADD Operator $ .00 - $ .00/hour
Word Processor $ .00 - $ .00/hour

2.3 The above rates are for the Contractor only. All rates for subcontractors to the Contractor will be in accordance with the Contractor's cost proposal.

3. INVOICING.

3.1 Each month the Contractor shall submit an invoice for Services performed during the preceding month. The original invoice shall be submitted to Agency's Executive Director with two (2) copies to Agency's Project Coordinator.

3.2 Charges shall be billed in accordance with the terms and rates included herein, unless otherwise agreed in writing by Agency's Representative.

3.3 Base Work and Extra Work shall be charged separately, and the charges for each task and Milestone listed in the Scope of Services, shall be listed separately. The charges for each individual assigned by the Contractor under this Agreement shall be listed separately on an attachment to the invoice.
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Exhibit B-1

3.4 A charge of $500 or more for any one item of Additional Direct Costs shall be accompanied by substantiating documentation satisfactory to Agency such as invoices, telephone logs, etc.

3.5 Each copy of each invoice shall be accompanied by a Monthly Progress Report and spreadsheets showing hours expended by task for each month and total project to date.

3.6 If applicable, each invoice shall indicate payments to DBE subcontractors or supplies by dollar amount and as a percentage of the total invoice.

3.7 Each invoice shall include a certification signed by the Contractor's Representative or an officer of the firm which reads as follows:

I hereby certify that the hours and salary rates charged in this invoice are the actual hours and rates worked and paid to the employees listed.

Signed _____________________________
Title _____________________________
Date _____________________________
Invoice No. _____________________________

4. PAYMENT

4.1 Agency shall pay the Contractor within four to six weeks after receipt by Agency of an original invoice. Should Agency contest any portion of an invoice, that portion shall be held for resolution, without interest, but the uncontested balance shall be paid.

4.2 The final payment for Services under this Agreement will be made only after the Contractor has executed a Release and Certificate of Final Payment.

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Exhibit B-2

EXHIBIT B-2
Sample Cover Letter to WRCOG

Date
Western Riverside Council of Governments
3390 University Avenue; Suite 450
Riverside, California 92501
Attention: Deputy Executive Director
ATTN: Accounts Payable

Re: Project Title - Invoice #__

Enclosed for your review and payment approval is the AGENCY’s invoice for professional and technical services that was rendered by our contractors in connection with the 2002 Measure “A” Local Streets and Roads Funding per Agreement No. ________ effective (Month/Day/Year) .

The required support documentation received from each contractor is included as backup to the invoice.

Invoice period covered is from Month/Date/Year to Month/Date/Year .

Total Authorized Agreement Amount: $0,000,000.00

Total Invoiced to Date: $0,000,000.00
Total Previously Invoiced: $0,000,000.00
Balance Remaining: $0,000,000.00

Amount due this Invoice: $0,000,000.00
===========

I certify that the hours and salary rates charged in this invoice are the actual hours and rates worked and paid to the contractors listed.

By: _____________________________
Name
Title

cc:

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Exhibit B-3

EXHIBIT B-3
Sample Letter from Contractor to AGENCY

Month/Date/Year

Western Riverside Council of Governments
3390 University Avenue; Suite 200
Riverside, California 92501
Attention: Deputy Executive Director
Attn: Accounts Payable Invoice #____________

For [type of services] rendered by [contractor name] in connection with [name of project] This is per agreement No. XX-XX-XXX effective Month/Date/Year .

Invoice period covered is from Month/Date/Year to Month/Date/Year .

Total Base Contract Amount: $000,000.00
Authorized Extra Work (if Applicable) $000,000.00
------------------
TOTAL AUTHORIZED CONTRACT AMOUNT: $000,000.00

Total Invoice to Date: $000,000.00
Total Previously Billed: $000,000.00
Balance Remaining: $000,000.00

Amount Due this Invoice: $000,000.00
==========

I certify that the hours and salary rates charged in this invoice are the actual hours and rates worked and paid to the employees listed,

By: ____________________
Name
Title

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Exhibit B-4

EXHIBIT B-4

SAMPLE TASK SUMMARY SCHEDULE
(OPTIONAL)
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Exhibit B-5

EXHIBIT B-5
Sample Progress Report

REPORTING PERIOD: Month/Date/Year to Month/Date/Year
PROGRESS REPORT: #1

A. Activities and Work Completed during Current Work Periods

TASK 01 – 100% PS&E SUBMITTAL

1. Responded to Segment 1 comments from Department of Transportation

2. Completed and submitted Segment 1 final PS&E

B. Current/Potential Problems Encountered & Corrective Action

Problems Corrective Action

None None

C. Work Planned Next Period

TASK 01 – 100% PS&E SUBMITTAL

1. Completing and to submit Traffic Signal and Electrical Design plans

2. Responding to review comments

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CITY OF MURRIETA
City Council Meeting Agenda
Report
12/2/2025
Agenda Item No. 15.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Justin Clifton, City Manager
PREPARED BY: Isaac Bravo, Management Analyst
SUBJECT:

Fiscal Year 2026/27 Allocation of Community Development Block Grant Funding

RECOMMENDATION
Conduct a public hearing to receive community input on the Community Development Block Grant funding applications;
Appropriate funding and create a budget for eligible projects and/or programs/activities; Adopt Resolution No. 25-4900 entitled: A Resolution of the City Council of the City of Murrieta, California, Authorizing the Allocation of Community Development Block Grant Funds for Fiscal Year 2026/27; and Authorize the City Manager to execute all related applications and agreements in a form approved by the City Attorney up to the final CDBG allocation by the County of Riverside.

PRIOR ACTION/VOTE
On December 1, 2020, the City Council adopted Resolution No. 20-4341, authorizing the allocation of Community Development Block Grant funds for Fiscal Year 2021/22, and authorizing the City Manager to execute the required agreements with the County of Riverside (Vote: 5-0).

On December 7, 2021, the City Council adopted Resolution No. 20-4341, authorizing the allocation of Community Development Block Grant funds for Fiscal Year 2022/23, and authorizing the City Manager to execute the required agreements with the County of Riverside (Vote: 5-0).

On November 15, 2022, the City Council adopted Resolution No. 20-4341, authorizing the allocation of Community Development Block Grant funds for Fiscal Year 2023/24, and authorizing the City Manager to execute the required agreements with the County of Riverside (Vote: 5-0).

On November 21, 2023, the City Council adopted Resolution No. 20-4341, authorizing the allocation of Community Development Block Grant funds for Fiscal Year 2024/25, and authorizing the City Manager to execute the required agreements with the County of Riverside (Vote: 5-0).

On November 19, 2024, the City Council adopted Resolution No. 24-4793, authorizing the allocation of Community Development Block Grant funds for Fiscal Year 2025/26, and authorizing the City Manager to execute the required agreements with the County of Riverside (Vote: 5-0).

CITY OF MURRIETA Printed on 11/26/2025Page 1 of 4
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Agenda Item No. 15.

CITY COUNCIL GOAL
Foster and promote an engaged, connected and caring community.

DISCUSSION
The federal Community Development Block Grant (CDBG) program provides annual grants to cities for a broad range of activities that preserve and develop viable urban communities. The goals of the program are to provide decent, safe, and sanitary housing, ensure suitable living environments, and expand economic opportunities. To qualify for public service funding, eligible projects must predominantly benefit low- and moderate-income persons, eliminate slums or blight, or meet a need with particular urgency. The program’s principal beneficiaries are low-to-moderate-income persons, older adults, abused children, people experiencing homelessness, and people with severe disabilities. The City of Murrieta (City) can use CDBG funds to offset General Fund expenditures that meet the program criteria. Utilizing CDBG funds for these programs allows the City to allocate its General Funds for other purposes.

As a participating City in the County of Riverside Urban County CDBG program, each year, the County advises the City of the anticipated Fiscal Year (FY) allocation amount. For the FY 2026/27 program year, per the County’snotification, the City anticipates receiving an allocation of approximately $596,700. Under the City’scurrent agreement with the County, the County receives 13% of the City’stotal allocation for its share of administrative expenses, associated with managing the program, and the City may utilize up to seven percent (7%) of the City’sallocation for its administrative-related expenses. Therefore, the County will retain $77,571, and the City will allocate seven percent (7%) or $41,769 to an administrative expense category to recover costs incurred by the City Manager’s Office for administering the program.

The remaining balance of $477,360 will be allocated to projects and program awards. Per CDBG guidelines, the City can allocate up to 15% of the total allocation of funding for “PublicService Projects,”which includes applications from non-profit organizations seeking funding to support their programs, if eligible. For FY 2026/27, the maximum allocation available for Public Service Projects is $89,505. This amount is three percent (3%) more than the prior year.

At the start of October 2025, staff opened the CDBG application period, which was advertised on the City’s website and through the regional newspaper. The City received applications from eight (8) organizations; the total requested amount for all organizations was $92,500. As set forth by the County, Public Service Project allocations must be funded for a minimum of $5,000 due to the administrative impact of participating in the program.

The table below lists the organizations and funding amounts allocated by the City Council in November 2024, for the current year (FY 2025/26). The timing of the process is such that eligible expenditures by non-profits can be reimbursed back to July 1, of that funding cycle. The City is in the process of entering into sub-recipient agreements with the organizations selected for FY 2025/26 funding and awaiting authorization from the County to proceed. Therefore, no reimbursement requests have been submitted to date for the FY 2025/26 funding cycle.

FY 2025/26 CDBG Funding Awarded
Organization Funding Amount
Assistance League of Temecula Valley $15,275
Boys and Girls Club of Southwest County $8,000
Cultivating Inclusion $8,000
Habitat for Humanity Inland Valley $8,000
Mission of Hope/Rancho Damacitas $8,000
Oak Grove Center $8,000
Safe Family Justice Centers $8,000
St. Martha’s Food Pantry $15,275
Voices for Children $8,000
Total: $86,550
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Agenda Item No. 15.

FY 2025/26 CDBG Funding Awarded
Organization Funding Amount
Assistance League of Temecula Valley $15,275
Boys and Girls Club of Southwest County $8,000
Cultivating Inclusion $8,000
Habitat for Humanity Inland Valley $8,000
Mission of Hope/Rancho Damacitas $8,000
Oak Grove Center $8,000
Safe Family Justice Centers $8,000
St. Martha’s Food Pantry $15,275
Voices for Children $8,000
Total: $86,550
City Review Process
For the FY 2026/27 program year, staff reviewed the community request applications using the competitive evaluation criteria included in the CDBG Application Review Process, including alignment with funding priorities (food pantries, women’sprograms, domestic violence programs, and youth development programs); organization ability/capacity; and financial capacity/stability. Staff analyzed the application scores and organized CDBG applications from highest-ranked to lowest. The following is a summary of the eight (8) public service applications received and funding recommendations:

FY2026/27 Public Service Applications
Organization Application
Score
City Council PriorityRequested
Amount
Funding
Recommendation
Boys and Girls
Club
92 Child and Youth
Development
$15,000 $14,505
Voices for Children92 Youth Program $10,000 $10,000
St. Martha’s Food
Pantry
88 Community Food
Pantries
$15,000 $15,000
SAFE Family
Justice Centers
87 Domestic Violence
Programs
$10,000 $10,000
Cultivating
Inclusion, Inc.
82 Adult Program $10,000 $10,000
Western Eagle
Foundation
81 Community Food
Pantries
$10,000 $10,000
Mission Hope 79 Adult Program/
Domestic Violence
Program
$10,000 $10,000
Habitat for
Humanity
79 Senior Citizen
Assistance
$12,500 $10,000
Total: $92,500 $89,505
Staff is presenting the funding recommendation (right column in the table above) to the City Council for consideration. After accepting public comments on the proposals and reviewing staff’srecommendations, the City Council may accept the recommendation as submitted, reject it, or amend it, at its discretion. This recommendation covers only Public Service Project component of the CDBG program.

The City has traditionally reviewed and scored applications in partnership with its consultant. This year, Riverside County CDBG administrative staff requested to be directly involved in the scoring and ranking process. As a result, scores were averaged between the City, its consultant, and Riverside County.

Applicants were scored on a variety of criteria, including organizational ability, financial capacity, CITY OF MURRIETA Printed on 11/26/2025Page 3 of 4
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Applicants were scored on a variety of criteria, including organizational ability, financial capacity, implementation of activity, and benefits directly to the City of Murrieta. The individual rankings of City staff, the City’sconsultant, and Riverside County were combined and averaged and presented in the table above. No applicant received the maximum score of 100, but all scored above 70, which is a threshold City staff considers acceptable for funding recommendations. Notably, Western Eagle Foundation did not apply during last year’s CDBG cycle but has received CDBG funding from the City in the past.

All applicants are recommended to receive CDBG funding this cycle. Including Habitat for Humanity. Although senior assistance programs are not specifically listed as a City Council CDBG funding priority, the City has received senior resident requests for help with minor exterior home repairs. Thanks to previous CDBG funding allocated to Habitat for Humanity, the City has been able to refer seniors to their services for assistance.

Finally, it is recommended that the remaining balance of the estimated funds, $387,855, be allocated to the City’sPedestrian Safety Enhancement Project. The capital improvement project will include the reconstruction of 18 to 20 noncompliant pedestrian ramps throughout the City to meet the requirements of the Americans with Disabilities Act (ADA). Non-compliant curb ramps or crosswalks are barriers for pedestrians with disabilities.

CDBG funding is eligible for use on projects that bring these facilities into compliance. Pedestrian ramp upgrades are prioritized based on the needs in the community and coordinated with upcoming pavement rehabilitation projects throughout the City.

FISCAL IMPACT
Approval of this item will result in the expenditure of approximately $596,700 in Community Development Block Grant funds, including $477,360 in program awards, $77,571 in the County administrative expenses, and $41,769 in City administrative expenses. Budget appropriations will be necessary to establish the revenue and expenditure budgets for FY 2026/27. Should the final award amount by the County be more or less than the anticipated $596,700, the City Manager is authorized to increase or reduce the individual allocations on a pro-rata basis, in accordance with the final allocation received by the City.

ATTACHMENTS

1. Resolution No. 25-4900
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RESOLUTION 25-4900

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MURRIETA,

CALIFORNIA, AUTHORIZING THE ALLOCATION OF COMMUNITY
DEVELOPMENT BLOCK GRANT FUNDS FOR FISCAL YEAR 2023/24

WHEREAS, on August 22, 1974, the President of the United States signed into law the Housing and Community Act of 1974 (Act); and

WHEREAS, the primary goals of Title I of the Act are the development of viable urban communities by providing decent housing and a suitable living environment and expanding economic opportunities, principally for persons of low- and moderate-income; and

WHEREAS, for at least the past 10 years the City of Murrieta (City) has participated in the Community Development Block Grant (CDBG) Program which was established under the Act; and

WHEREAS, pursuant to the Act, the City of Murrieta (“City”) receives an annual allocation of CDBG funds from the County of Riverside (“County”); and

WHEREAS, the City anticipates that it will receive appr oximately five hundred ninety-six thousand seven hundred dollars ($596,700) in CDBG funds in the Fiscal Year 2026/27; and

WHEREAS, the City may allocate up to fifteen percent (15%) of the allocation for public service projects that meet the CDBG criteria; and

WHEREAS, the County of Riverside will retain thirteen percent (13%) of the allocation for administrative expenses; and

WHEREAS, the City may allocate up to seven percent (7%) of the allocation to the City’s administrative expenses; and

WHEREAS, the City Council, consistent with the U.S. Department of Housing and Urban Development (HUD) program rules on eligibility, and in accordance with the established City Council funding priorities, allocates CDBG funds to a number of programs and activities in support of HUD’s National Objectives to primarily benefit low and moderate -income persons, or serve to minimize the effects of s lums or blight, or provide for urgent needs; and

WHEREAS, the City has posted information regarding the CDBG Program as required by law and, after notice duly given as required by law, held a public hearing on December 2, 2025, to consider approving the City’s proposed Community Development Block Grant Program for fiscal year 2026-2027, and evidence was heard and presented from all persons interested in affecting said proposal, from all persons protesting the same and from members of the City staff, and t he City Council has reviewed, analyzed and studied said proposal.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MURRIETA, CALIFORNIA DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. The CDBG projects, FY 2026-2027 funding allocations, shown below are hereby approved as the City’s CDBG Program for Fiscal Year 2026-2027:

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Non-Profit Organization Funding Recommendation

A. Up to fifteen percent (15%) of the CDBG funds totaling approximately $89,505 shall be allocated to the organizations for public service projects in accordance with Exhibit A attached hereto and incorporated herein.

B. The remainder of the approximately $387,855 CDBG funding shall be used for capital improvements as ADA Pedestrian Safety Enhancement in the City of Murrieta.

C. Should minor adjustments to the allocations vary from the figures contained herein and/or any amounts remaining unspent at the close of the preceding fiscal year, the City Manager is authorized to adjust funding to the approved eligible activities as necessary on a pro-rated basis.

Section 2. That the City Manager is hereby authorized to submit required applications for funding for the approved projects to the County of Riverside for further review.

Section 3. That the City Manager is authorized to execute documents, including supplemental agreements, with Riverside County necessary to carry out the intent of these resolutions.

Section 4. This Resolution shall take effect from and after the date of passage and adoption

PASSED AND ADOPTED this 21st day of November, 2023.

Lisa DeForest, Mayor

ATTEST:

Cristal McDonald, City Clerk

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APPROVED AS TO FORM:

Tiffany J. Israel, City Attorney

STATE OF CALIFORNIA

COUNTY OF RIVERSIDE

CITY OF MURRIETA

I, Cristal McDonald, City Clerk of the City of Murrieta, California, do hereby certify that the foregoing Resolution No. 2 5-4900 was duly passed and adopted by the City Council of the City of Murrieta at the regular meeting thereof, held on the 21 st day of November, 2025, and was signed by the Mayor of the said City, and that the same was passed and adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Cristal McDonald, City Clerk
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City Council Meeting Agenda
Report
12/2/2025
Agenda Item No. 16.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Javier Carcamo, Finance Director
PREPARED BY: Tanner Benson, Financial Analyst
SUBJECT:

Fiscal Year 2025/26 First Quarter Financial Status Report and Proposed Budget Adjustments

RECOMMENDATION
Amend the Fiscal Year 2025/26 Operating Budget and approve the First Quarter Proposed Budget Adjustments as referenced in the Fiscal Impact statement; Amend the Fiscal Year 2025/26 Capital Improvement Plan (CIP) budget to establish budget appropriations for Capital Improvement Project Nos. 08303, 13058, 22035, and 22036 as detailed in the Fiscal Impact statement;
Approve the use of Assigned Fund Balance for the Fire Fund and establish expenditures budget as allowed in the AMR Enhancement Fee Agreement; and
Approve the updated Schedule of Authorized Positions list.

PRIOR ACTION/VOTE
On June 3, 2025, the City Council, the Boards of Directors of the Murrieta Fire District, the Community Services District, the Murrieta Library District, the Housing Authority, and the City Council acting as Successor to the Redevelopment Agency, adopted a joint Resolution (25-4837, MFD 25-225, CSD 25-285, MLB 25-201, RSA 25-35, and MHA 25-45) approving the Operating Budgets for Fiscal Years FY 2025/26 and 2026/27 (Vote:
5-0).

CITY COUNCIL GOAL
Maintain a high performing organization that values fiscal sustainability, transparency, accountability and organizational efficiency.

DISCUSSION
The City of Murrieta (City) adopts a biennial budget every two years, starting in odd-numbered years. The budget period runs from July 1 to June 30. The Government Finance Officers Association (GFOA) recommends that all governments implement a formal process to compare the budget to actual results to monitor financial performance. To comply with these best practices, staff prepares quarterly budget reports for the City Council to review and consider. These reports ensure transparency and provide staff with opportunities to adjust the Operating Budget based on the analyzed trends.

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This First Quarter Budget Update Report serves four (4) purposes:

1. Provide a Fiscal Year 2025/26 Budget Update through the First Quarter of the Fiscal Year (July 1 - September 30, 2025);

2. Request City Council approval of adjustments to the budget based on year-to-date actuals for several Revenue and Expenditure accounts as outlined in Attachment 3;

3. Approve the establishment of budget appropriations and the transfer of funds for several Capital Improvement Projects; and

4. Requests approval of the updated Schedule of Authorized Positions list.

Revenues Collected Through September 30, 2025
First Quarter revenue does not provide adequate data to conduct a thorough year-end trend analysis.

Typically, the most relevant revenue analysis at the end of the First Quarter is to compare the First Quarter data between the current and prior Fiscal Year, since most revenues are not received evenly throughout the year. For example, the City receives property taxes in January and May for the December and April tax bill installments. The table below reflects Citywide Revenues collected through the First Quarter.

FY 2024/25
YTD thru
09/30/2024
FY 2025/26
YTD thru
9/30/2025
$ Change
Over Base
Year
% Change
over Base
Year
Revenues
Taxes-Sales Tax 4,300,932$ 4,515,189$ 214,257$ 5% Taxes-Property - 275 275 0% Charges for Services 5,124,978 4,003,307 (1,121,670) -22% Other Misc Revenue 8,084,984 11,132,018 3,047,034 38% Special Assessments - 1 1 0% Taxes-VLF/Property Tax Comp - - - 0% Tax-Special Tax 12,561 - (12,561) -100% Taxes-Transient Occupancy Tax 324,743 491,597 166,854 51% Taxes-Franchises 1,800 3,735 1,935 108% Taxes-Other 577,912 540,188 (37,724) -7% License/Permit Fees 419,927 900,872 480,945 115% Taxes-Business Licenses 326,833 352,562 25,729 8% Taxes-Property Transfer 174,201 109,063 (65,139) -37% Loan/Bond/Lease Proceeds 3,430 - (3,430) 0% Total Revenue 19,352,300$ 22,048,808$ 2,696,507$ 14%

CITYWIDE
· Sales Tax receipts for the current year, Fiscal Year (FY) 2025/26, were 5% greater than the base year, FY 2024/25. This increase is in line with the statewide estimates provided by the City’sSales Tax consulting firm (HdL). The City anticipates Sales Tax revenue will remain consistent, heading into the Second Quarter, possibly increasing slightly if the Federal Reserve continues to reduce interest rates. · Charges for Services saw a large decrease in collections compared to the base year; the City collected approximately 22% less than the base year. Overall charges for services, including inspections, plan checks, special services (e.g., Notary, photocopy, and General Plan fees), and recreation programs, are all trending lower than in the prior year. The largest variance is in Public Works Plan Checks, which went from collecting $670,976 in FY 2024/25 to $159,990 in the current FY. · Other Miscellaneous Revenues category includes Interest Earnings, Miscellaneous Revenues, Revenue from Other Agencies, Development Impact Fees, and Grant-Related Revenue, which are trending higher than what would normally be collected through the First Quarter. The continued higher interest rates are generating higher interest earnings from the City’sshort and long-term investment CITY OF MURRIETA Printed on 11/26/2025Page 2 of 9
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interest rates are generating higher interest earnings from the City’sshort and long-term investment accounts. This Revenue category fluctuates annually due to the nature of the revenues collected.

Grants are not cyclical and are often one-time revenues. The same can be true for monies collected from Other Agencies.
o A substantial part of the increase in Other Miscellaneous Revenues is due to the collection of Developer Impact Fees, also known as DIF Fees. The increases are primarily due to collecting greater revenues than anticipated in both the Park Land DIF and Freeway, Streets, and Bridges DIF funds, totaling $4.4 million across the two funds.
· Transient Occupancy Tax, or TOT, is trending higher in the First Quarter of FY 2025/26 than it did in the base year by 51%. The increase is due to collecting greater revenues across two (2) months of TOT from the Murrieta Hot Springs Resort. Revenues from other hotels, such as Holiday Inn and Courtyard, are also trending higher during this quarter compared to the same period last year. · License and Permit Fees are trending higher than what would normally be collected through the First Quarter. The City collected $480,945, or 115%, more than what was collected in the First Quarter of FY 2024/25. The increase is due to a higher collection of License and Permit fees for Residential Properties, specifically for multifamily units. There were 759 multifamily unit permits issued in the First Quarter this year, compared to last year.

Any revenue adjustments based on year-to-date actuals will be addressed later in this Budget Update Report, along with proposed adjustments for Expenditures. Revenues in total will be evaluated as part of the Mid-Year Budget Update and adjustments requested, if necessary, at that time.

Expenditures through September 30, 2025
Certain expenditures, such as salaries and allocations, remain consistent throughout the year. However, other expenditures, such as Capital Outlay, are usually one-time purchases and, therefore, may not be evenly distributed throughout the year. Hence, it is most relevant to compare the current year to the prior year, as was done with revenue. Below is a table reflecting the Citywide Expenditures through the First Quarter.

FY 2024/25
YTD thru
09/30/2024
FY 2025/26
YTD thru
9/30/2025
$ Change
Over Base
Year
% Change
over Base
Year
Expenditures
Personnel Costs 18,744,245$ 19,646,217$ 901,973$ 5% Operations & Maintenance 20,580,482 13,404,124 (7,176,357) -35% Capital Outlay 919,682 746,513 (173,169) -19% Capital Improvement Plan Expenditures 1,154,691 2,139,882 985,191 85% Allocations 2,899,821 2,849,644 (50,177) -2% Total Expenditures 44,298,920$ 38,786,381$ (5,512,539)$ -12% FY 2024/25
YTD thru
09/30/2024
FY 2025/26
YTD thru
9/30/2025
$ Change
Over Base
Year
% Change
over Base
Year
Transfers
Transfer In 3,511,081$ 9,944,441 6,433,360$ 183% Transfer Out 3,511,081 9,944,441 6,433,360 183% Net Transfers -$ -$ -$

CITYWIDE
The City has expended $38,786,381 of its expenditure budget so far this FY. This is $5,512,539, or 12%, less CITY OF MURRIETA Printed on 11/26/2025Page 3 of 9
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The City has expended $38,786,381 of its expenditure budget so far this FY. This is $5,512,539, or 12%, less than what was spent in the First Quarter of FY 2024/25. · Personnel costs for the current year have increased slightly compared to the previous year. The 5% increase is in line with what was anticipated based on the MOUs, as it accounts for salary increases such as a 4% cost-of-living adjustment (COLA) for public safety labor groups and a 2.6% COLA for the miscellaneous labor groups, plus any positions eligible to receive a 5% merit increase and increases in other benefits (pension costs, workers’ compensation, health benefits, etc.) · In contrast, Operations & Maintenance costs were 35% (or $7,176,357) lower than the base year. o As a whole, spending in the City’sContract Services category decreased by $261,017. The greatest reduction in spending was in the Contract Services - Other category, which decreased in the First Quarter by $196,253. The next highest reduction in expenditures was in Contract Services - Legal category, where expenditures were $74,244 less compared to the base year. o City-wide Claims are lower when compared to the base year by $472,471, with the largest contributor being a reduction in Workers’Compensation Claims by $421,183. The payment of claims is not made on a monthly basis, nor is each claim paid out for the same amount; rather, claims are paid when a resolution or decision is made, based on the severity of the claim, resulting in fluctuations in claims.
o The annual Debt Service payment for the Bonded Mello-Roos Districts is not recorded until the Trustee accounts are reconciled. The Debt Service payment occurs on the September statements, which are not made available to the City until October. As of the date of this report, the statements were prepared, but not reviewed or posted. This difference totaled $7,351,929. o The City did see an increase in certain Insurance Expenditures in the current Fiscal Year. In FY 2025/26, the City spent $1,039,437 more on insurance expenses than in the base year. This was due to substantial rate increases from the City’sinsurance provider, PERMA. The average increase over the prior year was 28%. General Liability and Workers’Compensation had the largest value increases with $558,640 and $289,777, respectively. · Capital Outlay is trending lower in the First Quarter of the current fiscal year when compared to the base year by $173,169, or 19%. The main cause of the difference is that fewer purchases were made by the Police Department for machinery, equipment, and vehicles in the current fiscal year. Vehicle purchases are dependent on availability, so the annual vehicle purchases may not be made at the same time each year.
· CIP Expenditures are budgeted in the Capital Improvement Budget, which is budgeted in a sub-ledger of the Operating Budget; however, when CIP Projects incur expenses, the Expenditures are reflected on the General Ledger and appear in the total Expenditures to date. The CIP Budget provides for the significant maintenance or replacement of existing public facilities and assets, as well as the construction or acquisition of new ones. Funding for these expenditures typically utilizes fund balance set aside for Capital Projects of Special Revenue Funds. These expenditures have been categorized separately to distinguish them from the Operating Budget. · Transfers In and Out for the City are significantly greater in the current FY than in the base year. The primary driver for the increase is $7,048,443 being transferred from the General Fund and Measure T Fleet Reserves to Fund 715, which is the City’sFleet Replacement Program. This Transfer was made as a lump sum, as opposed to monthly installments, so that the funds could begin generating interest CITY OF MURRIETA Printed on 11/26/2025Page 4 of 9
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as a lump sum, as opposed to monthly installments, so that the funds could begin generating interest for future fleet purchases. Otherwise, Transfers would be less than the prior year by $615,083.

First Quarter Adjustments
Occasional adjustments to the Operating Budget are necessary. Given that the City prepares a biennial budget, it is challenging to anticipate every need over the course of two years and to predict changes in economic conditions. Furthermore, it is common for items to be overlooked and inadvertently excluded from the budget. This Budget Update requests a few department-requested Expenditure appropriations based on the actual costs of budgeted items, for unplanned expenditures, and for expenditure budgets that were missed during the Biennial Budget process.

The proposed Citywide (all-funds) adjustments include an increase in Expenditures of $743,611, a net increase in Revenues of $10,049, and an increase of $728,508 to both Transfer In and Out. The following table provides a summary of the proposed Citywide changes.

FY 2025/26
Amended
Budget
Proposed
Adjustments
%
Change
FY 2025/26
Proposed Amended
Budget
Revenues
Taxes-Sales Tax 55,071,017$ -$ 0% 55,071,017$ Taxes-Property 36,810,594 - 0% 36,810,594 Charges for Services 27,478,311 9,549 0.035% 27,487,859 Other Misc Revenue 31,185,196 500 0.002% 31,185,696 Special Assessments 12,177,660 - 0% 12,177,660 Taxes-VLF/Property Tax Comp 11,555,300 - 0% 11,555,300 Tax-Special Tax 9,412,035 - 0% 9,412,035 Taxes-Transient Occupancy Tax 2,663,600 - 0% 2,663,600 Taxes-Franchises 5,444,800 - 0% 5,444,800 Taxes-Other 3,118,289 - 0% 3,118,289 License/Permit Fees 1,945,100 - 0% 1,945,100 Taxes-Business Licenses 1,281,500 - 0% 1,281,500 Taxes-Property Transfer 710,100 - 0% 710,100 Loan/Bond/Lease Proceeds - - 0% - Total Revenue 198,853,501$ 10,049$ 0.01% 198,863,550$ Expenditures
Personnel Costs 102,058,544$ 88,425$ 0.087% 102,146,969$ Operations & Maintenance 66,156,920 644,756 0.975% 66,801,675 Capital Outlay 5,699,687 8,000 0.140% 5,707,687 Capital Improvement Plan Expenditures 56,263 - 0% 56,263 Allocations 12,639,965 2,430 0% 12,642,395 Total Expenditures 186,611,378$ 743,611$ 0.40% 187,354,988$ Contributions to Unassigned Fund
Balance 12,242,124 (733,562) 11,508,562
Total Expenditures Sources 198,853,501$ 198,863,550$
Transfers
Transfer In 22,132,436 728,508 3.910% 22,860,945 Transfer Out 22,132,436 728,508 3.910% 22,860,945 Net Transfers -$ -$ -$

CITYWIDE
Staff propose increasing Revenues for Charges for Services for Community Financing District (CFD) administration by $9,549 to align them with the Expenditure side of the budget. An increase of $500 to the Police Department’sMiscellaneous Donation account is also proposed to account for donations received for CITY OF MURRIETA Printed on 11/26/2025Page 5 of 9
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Police Department’sMiscellaneous Donation account is also proposed to account for donations received for the Dark in the Park event.

Below is a summary of the expenditure appropriations being requested:
o As part of this Budget Update, there is a request to increase Personnel Costs for Police Department Overtime under the Crime Prevention Fund, which was intended to be included in the Biennial Budget. The overtime is used for the Citizens Academy, Team Kids (previously DARE), Youth Court, and the Every 15 Minutes and Explorer programs. There is also an increase for Building and Safety to migrate their contracted temporary Office Assistant into a full -time permanent position, which totals $88,425.
o Requested net adjustments totaling $12,466 to the Insurance Expense accounts to align the budget with actual costs.
o The Police Department was unable to spend the requested budget appropriation of $36,500 from the FY 2024/25 Third Quarter Budget Update; as such, the unspent funds revert back into Unassigned Fund Balance in the Special Revenue Fund 411 (Supplemental Law). The Police Department is resubmitting its budget request, including an additional $13,000, for a total of $49,500 to purchase radios and safety equipment. Additionally, the Police Department is requesting to appropriate the Unassigned Fund Balance in Special Revenue Fund 404 (Seized Asset Fund) to establish a budget of $182,773, which will be used to purchase additional safety supplies for the department.
o The Fire Department receives enhancement fees from American Medical Response (AMR) when the ambulance provider arrives at an emergency location later than the contracted response time. This Revenue is to be used for specific purposes as outlined in the AMR Enhancement Fee Agreement. Funds were collected last year, but were unspent, so they were set aside in an Assigned Fund Balance. Staff requests to appropriate those funds totaling $321,463 now, so they can be used this FY.
o The remaining budget appropriation requests total $88,984 for items that were either inadvertently excluded from the Biennial Budget or have arisen since its adoption.

Staffing Changes
Staffing changes or position reclassifications are sometimes necessary to ensure operational efficiency and effectiveness. The proposed action includes four requests and two cleanup items. The proposed changes to the Schedule of Authorized Positions have a positive net effect of two positions on the Full-Time Equivalent (FTE) count for FY 2025/26, which will increase the FTE count to 467.09 FTE positions (Attachment 5). The proposed changes include:
o Reclass of the City Clerk’s Executive Assistant to an Assistant Management Analyst. This change in position has a net zero (0) impact on FTE and will utilize the budgetary savings from the vacant Executive Assistant position to cover the costs for the current FY. o Reclass of the Economic Development Manager to an Economic Development Coordinator or Specialist. This change in position has a net-zero (0) impact on the FTE and will utilize the budgetary savings from the vacant Business Development Manager position to cover the costs. o A grant-funded Administrative Assistant position was approved by the City Council at the April 1, 2025, meeting. The position was not added to the Schedule of Authorized Positions at that time.

Staff is requesting that this position be added to the Schedule of Authorized Positions. This CITY OF MURRIETA Printed on 11/26/2025Page 6 of 9
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Staff is requesting that this position be added to the Schedule of Authorized Positions. This additional will result in an FTE increase of one (1).
o As part of budget adoption, a few positions within the Human Resources Division were incorrectly adjusted. The Human Resource (HR) Analyst was added instead of an HR Technician, and the elimination of an Office Assistant under Administrative Services was made, but it should have been under Human Resources. Correcting these changes results in a reduction of one (-1) FTE.
o Additionally, there are movements of other positions that will provide greater efficiency. An Office Assistant from Building and Safety is being reassigned to Planning. A permanent Office Assistant is being created from a temporary, contracted Office Assistant, which will add one (1) FTE. An Office Assistant position is being created at the Senior Center, which will add one (1) FTE.
o The remaining changes pertaining to the Municipal Services Department will be discussed in the following section.

The table below summarizes the requested changes discussed above.

Municipal Services Department
Prior to the adoption of the Biennial Budget, the Municipal Services Department (MSD) was created, which removed all maintenance functions from the Public Works/Engineering Department. It was too late in the budget development process to move the budget from one department to the newly created department. It was then determined that the separation of these two departments would occur as part of this budget update.

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12/2/2025
Agenda Item No. 16.

As part of this budget update, staff proposes updating the Operating Budget and the Schedule of Authorized Positions to reflect the movement of the budget and personnel into the newly created MSD. Several divisions are impacted by the change, which include Public Works Maintenance, Public Works Streets, and Public Works Facilities. The budgets related to Community Services Department (CSD) Support associated with Park Maintenance are also moving to MSD. The movement of these budgets has a net zero impact on the budget overall. Attachment 3 contains the details of the budget movements.

The majority of the position changes involve a transfer from one department to another. However, two positions are being downgraded to produce budgetary savings, which will ultimately provide better efficiency within the new department by affording the creation of another Management Analyst to support the Department's needs. Attachment 5 includes position changes as shown in the graphic below, in addition to the staffing changes discussed above.

Changes in Position Department that do not impact FTE
Moving From CSD Support to CSD RecreationMoving From PW/Engineering to MSD

DIRECTOR OF COMMUNITY SERVICES DIRECTOR OF MUNICIPAL SERVICES

MANAGEMENT ANALYST OFFICE ASSISTANT

OFFICE ASSISTANT I / II ADMINISTRATIVE ASSISTANT

PARK RANGER EQUIPMENT OPERATOR

PARK RANGER MAINTENANCE WORKER I / II

PARKS & COMMUNITY SRVS MANAGER MAINTENANCE WORKER I / II Moving From CSD Support to MSD PW MAINTENANCE MANAGER

ADMINISTRATIVE ASSISTANT PW MAINTENANCE SUPERVISOR

MAINTENANCE WORKER I / II PW MAINTENANCE SUPERVISOR

PARKS & LANDSCAPE INSPECTOR I SENIOR MAINTENANCE WORKER

PARKS MAINTENANCE SUPERVISOR TRAFFIC SIGNAL TECHNICIAN
SENIOR MAINTENANCE WORKER FLEET & FACILITIES MANAGER**
SENIOR PROGRAM MANAGER*
Moving From CMO to MSD

MANAGEMENT ANALYST
* Senior Program Manager will become the Capital Projects Program Manager in MSD ** The Fleet & Facilities Manager will become a Management Analyst in MSD CIP Changes
The City Council approved a development agreement, which may result in the City Council considering the acquisition of right-of-way needed for the construction of improvements at the intersection of Sparkman Drive and Murrieta Hot Springs Road, in order to satisfy Environmental Impact Report (EIR) traffic mitigation requirements. If the City Council elects to assist with the acquisition of the necessary real property, including temporary construction easements, to accommodate road widening, drainage improvements, utility relocations, and other public purposes, the City’sestimated cost could be $700,000, for which a budget is being requested.

During the Fiscal Year 2025/26 CIP budget adoption and closeout process, some project funding sources were inadvertently defunded, and others incurred cost overruns due to unforeseen logistical issues. The remaining CIP budgetary requests total $190,147.14 and are explained in the Fiscal Impact section.

FISCAL IMPACT
Staff recommends an amendment to the FY 2025/26 Operating Budget and approves the proposed First Quarter amendments, which include a $743,611 request to increase Expenditures and a $10,049 request to increase Revenue. The requested Transfer In and Transfer Out budgets are proposed to be increased by CITY OF MURRIETA Printed on 11/26/2025Page 8 of 9
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12/2/2025
Agenda Item No. 16.
increase Revenue. The requested Transfer In and Transfer Out budgets are proposed to be increased by $728,508.

Staff also recommends an amendment to the FY 2025/26 Capital Improvement Plan budgets as follows:
o Establish an appropriation of $700,000 in the General Fund Capital (112) for Monroe Avenue Project CIP 13058;
o Establish an appropriation of $133,610.93 in the CFD’s Bond Proceeds Capital Fund (576) and $42,411.57 in the Landscape & Lighting District Fund (221) for Palomar Park Tot Lot CIP 22035 and North Star Park Tot Lot CIP 22036 using Unassigned Fund Balance for Fund 221. Fund 576 has adequate funds in the Improvement Fund, which are currently being held in Trust with US Bank; and o Establish an appropriation of $14,124.64 in the 2007 TAB Obligation Fund (513) for I-215/Clinton Keith Interchange CIP 8303.

Operating Budget Request for Transfers:
o Establish appropriation to transfer $700,000 from the General Fund (110) to the General Fund Capital (112) related to the Monroe Avenue Project CIP 13058; and o Establish appropriation to transfer $28,508 from the Undercover Operations (405) to the General Fund (110).

Attachment 3 includes a comprehensive list of the requested appropriations by the General Ledger account.

ATTACHMENTS

1. FY 2025/26 First Quarter Budget to Actual Report - Major Funds

2. FY 2025/26 First Quarter Budget to Actual Report - All Funds

3. FY 2025/26 Proposed First Quarter Budget Amendments

4. FY 2025/26 Estimated Unassigned Fund Balance

5. FY 2025/26 Schedule of Authorized Positions
CITY OF MURRIETA Printed on 11/26/2025Page 9 of 9
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330
Fiscal Year 2025/26 First Quarter Budget Summary of Major Funds FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% of Budget
Used thru
9/30/2025
Proposed
Adjustments
%
Change
FY 2025/26
Proposed Amended
Budget
Revenues
Taxes-Sales Tax 55,071,017 $ 55,071,017$ 4,515,189$ 8% - $ 0% 55,071,017$ Taxes-Property 36,810,594 36,810,594 275 0% - 0% 36,810,594 Charges for Services 27,478,311 27,478,311 4,003,307 15% 9,549 0.035% 27,487,859 Other Misc Revenue 27,795,948 31,185,196 11,132,018 36% 500 0.002% 31,185,696 Special Assessments 12,177,660 12,177,660 1 0% - 0% 12,177,660 Taxes-VLF/Property Tax Comp 11,555,300 11,555,300 - 0% - 0% 11,555,300 Tax-Special Tax 9,412,035 9,412,035 - 0% - 0% 9,412,035 Taxes-Transient Occupancy Tax 2,663,600 2,663,600 491,597 18% - 0% 2,663,600 Taxes-Franchises 5,444,800 5,444,800 3,735 0% - 0% 5,444,800 Taxes-Other 3,118,289 3,118,289 540,188 17% - 0% 3,118,289 License/Permit Fees 1,945,100 1,945,100 900,872 46% - 0% 1,945,100 Taxes-Business Licenses 1,281,500 1,281,500 352,562 28% - 0% 1,281,500 Taxes-Property Transfer 710,100 710,100 109,063 15% - 0% 710,100 Loan/Bond/Lease Proceeds - - - 0% - 0% - Total Revenue 195,464,253 $ 198,853,501$ 22,048,808$ 11% 10,049 $ 0.01% 198,863,550$ Expenditures
Personnel Costs 101,843,449 $ 102,058,544$ 19,646,217$ 19% 88,425 $ 0.087% 102,146,969$ Operations & Maintenance 62,168,682 66,156,920 13,404,124 20% 644,756 0.975% 66,801,675 Capital Outlay 5,479,191 5,699,687 746,513 13% 8,000 0.140% 5,707,687 Capital Improvement Plan Expenditures - 56,263 2,139,882 3803% - 0% 56,263 Allocations 12,639,965 12,639,965 2,849,644 23% 2,430 0% 12,642,395 Total Expenditures 182,131,286$ 186,611,378$ 38,786,381$ 21% 743,611 $ 0.40% 187,354,988$ Contributions to Unassigned Fund Balance13,332,967 12,242,124 (733,562) 11,508,562 Total Expenditures Sources 195,464,253$ 198,853,501$ 198,863,550 $ Transfers
Transfer In 18,632,436 22,132,436 9,944,441 45% 728,508 3.910% 22,860,945 Transfer Out 18,632,436 22,132,436 9,944,441 45% 728,508 3.910% 22,860,945 Net Transfers - $ -$ -$ - $ - $

CITYWIDE
11/12/2025331
Fiscal Year 2025/26 First Quarter Budget Summary of Major Funds FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% of Budget
Used thru
9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenues
Taxes-Sales Tax 26,374,538$ 26,374,538$ 2,148,554$ 8% - $ 0% 26,374,538$ Taxes-VLF/Property Tax Comp 11,555,300 11,555,300 - 0% - 0% 11,555,300 Taxes-Property 12,645,400 12,645,400 105 0% - 0% 12,645,400 Other Misc Revenue 11,020,550 11,119,271 (1,149,470) -10% 500 0% 11,119,771 Taxes-Franchises 5,386,800 5,386,800 3,735 0% - 0% 5,386,800 Charges for Services 5,072,030 5,072,030 815,117 16% 9,549 0% 5,081,579 License/Permit Fees 1,929,900 1,929,900 899,934 47% - 0% 1,929,900 Special Assessments - - - 0% - 0% - Taxes-Transient Occupancy Tax 2,663,600 2,663,600 491,597 18% - 0% 2,663,600 Taxes-Business Licenses 1,281,500 1,281,500 352,562 28% - 0% 1,281,500 Taxes-Property Transfer 710,100 710,100 109,063 15% - 0% 710,100 Loan/Bond/Lease Proceeds - - - 0% - 0% - Transfer In - - - 0% 28,508 0% 28,508 Total Revenue 78,639,718 $ 78,738,439$ 3,671,197$ 5% 38,557 $ 0% 78,776,996 $ FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% Expended
thru 9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Expenditures
Personnel Costs 53,794,166$ 53,794,166$ 9,989,814$ 19% 37,555 $ 0% 53,831,721 $ Operations & Maintenance 13,258,230 14,176,784 2,467,624 17% 150,855 1% 14,327,638 Capital Outlay 264,775 265,375 259,375 98% - 0% 265,375 Capital Improvement Plan Expenditures - 493,933 0% - 0% - Allocations 8,388,276 8,388,276 1,763,439 21% - 0% 8,388,276 Transfer Out 3,513,350 3,513,350 2,378,338 68% 700,000 20% 4,213,350 Total Expenditures 79,218,797$ 80,137,951$ 17,352,522$ 22% 888,409 $ 1% 81,026,360 $ Contribution to/(Use of) Unassigned
Fund Balance (579,079) (1,399,512) (2,249,364) Total Expenditures Sources 78,639,718$ 78,738,439$ (849,853) $ 78,776,996 $

GENERAL FUND
10/31/2025332
Fiscal Year 2025/26 First Quarter Budget Summary of Major Funds FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% of Budget
Used thru
9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Taxes-Sales Tax 28,696,479$ 28,696,479$ 2,366,634$ 8% - $ 0% 28,696,479$ Other Misc Revenue - 35,000.00 - 0% - 0% 35,000.00 Total Revenue 28,696,479$ 28,731,479$ 2,366,634$ 8% - $ 0% 28,731,479$ FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% Expended
thru 9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Expenditures
Personnel Costs 13,823,095$ 13,747,287$ 2,789,926$ 20% - $ 0% 13,747,287$ Operations & Maintenance 2,195,793 2,341,497 259,946 11% (80,000) -4% 2,261,497 Capital Outlay 557,408 619,305 418,895 68% - 0% 619,305 Allocations 1,711,560 1,711,560 278,498 16% 2,430 0% 1,713,990 Transfer Out 17,462,503 17,462,503 7,276,958 42% - 0% 17,462,503 Total Expenditures 35,750,360$ 35,882,152$ 11,024,223$ 31% (77,570) $ 0% 35,804,582 $ Contributions to/(Use of)
Unassigned Fund Balance (7,053,881) (7,150,673) (7,073,103) Total Expenditures Uses 28,696,479$ 28,731,479$ 0% 28,731,479 $

MEASURE T
11/4/2025333
Fiscal Year 2025/26 First Quarter Budget Summary of Major Funds FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% of Budget
Used thru
9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Taxes-Property 18,156,100 $ 18,156,100$ 145 $ 0% - $ 0% 18,156,100$ Other Misc Revenue 1,361,900 1,361,900 234,821 17% - 0% 1,361,900 Charges for Services 726,360 726,360 161,537 22% - 0% 726,360 Special Assessments 1,588,135 1,588,135 - 0% - 0% 1,588,135 License/Permit Fees 15,200 15,200 939 6% - 0% 15,200 Transfer In 6,245,501 6,245,501 1,561,375 25% - 0% 6,245,501 Total Revenue 28,093,196 $ 28,093,196$ 1,958,817$ 7% - $ 0% 28,093,196$ FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% Expended
thru 9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Expenditures
Personnel Costs 22,912,633$ 22,912,633$ 4,803,486$ 21% - $ 0% 22,912,633$ Operations & Maintenance 3,054,103 3,054,103 497,886 16% 321,463 11% 3,375,566 Capital Outlay 87,610 87,610 - 0% - 0% 87,610 Allocations 2,038,850 2,038,850 509,713 25% - 0% 2,038,850 Total Expenditures 28,093,196$ 28,093,196$ 5,811,085$ 21% 321,463 1% 28,414,659 $

FIRE DISTRICT
11/4/2025334
Fiscal Year 2025/26 First Quarter Budget Summary of Major Funds FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% of Budget
Used thru
9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Special Assessments 2,113,400$ 2,113,400$ 1 $ 0% - $ 0% 2,113,400$ Charges for Services 634,800 634,800 146,708 23% - 0% 634,800 Other Misc Revenue 219,200 219,200 47,375 22% - 0% 219,200 Transfer In 2,576,164 2,576,164 644,041 25% - 0% 2,576,164 Total Revenue 5,543,564 $ 5,543,564$ 838,126$ 15% - $ 0% 5,543,564$ FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% Expended
thru 9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Expenditures
Personnel Costs 2,167,556 $ 2,167,556$ 708,917$ 33% - $ 0% 2,167,556$ Operations & Maintenance 3,470,470 3,470,470 670,986 19% - 0% 3,470,470 Capital Outlay 50,000 50,000 - 0% - 0% 50,000 Allocations (144,462) (144,462) 137,420 -95% - 0% (144,462) Total Expenditures 5,543,564$ 5,543,564$ 1,517,323$ 27% - $ 0% 5,543,564$

COMMUNITY SERVICES DISTRICT
11/4/2025335
Fiscal Year 2025/26 First Quarter Budget Summary of Major Funds FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% of Budget
Used thru
9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Taxes-Property 3,153,200 $ 3,153,200$ 26 $ 0% - $ 0% 3,153,200$ Other Misc Revenue 711,618 711,618 69,443 10% - 0% 711,618 Charges for Services 28,400 28,400 7,661 27% - 0% 28,400 Transfer In 92,395 92,395 23,099 25% - 0% 92,395 Total Revenue 3,985,613 $ 3,985,613$ 100,229$ 3% - $ 0% 3,985,613$ FY 2025/26
Adopted
Budget
FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
9/30/2025
% Expended
thru 9/30/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Expenditures
Personnel Costs 2,097,267 $ 2,097,267$ 381,853$ 18% - $ 0% 2,097,267$ Operations & Maintenance 855,137 855,137 106,212 12% - 0% 855,137 Capital Outlay 14,664 14,664 - 0% - 0% 14,664 Allocations 391,330 391,330 97,832 25% - 0% 391,330 Total Expenditures 3,358,398$ 3,358,398$ 585,898$ 17% - $ 0% 3,358,398$

LIBRARY
11/4/2025336
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED

REVENUES
1100000 40001 Taxes-Property-Currentrent 10,182,000$ 10,182,000$ 97$ 0% 1100000 40002 Taxes-VLF/Property Tax Compty Tax Compensation11,555,300 11,555,300 - 0% 1100000 40003 Taxes-Current-Unsecuredcured 518,300 518,300 - 0% 1100000 40004 Taxes-Prior Year 392,600 392,600 - 0% 1100000 40006 Taxes-Current-Supplementallemental 448,500 448,500 - 0% 1100000 40007 Taxes-Current-SBOE 225,500 225,500 7 0% 1100000 40008 Taxes-Current-HOX 78,200 78,200 - 0% 1100000 40011 Taxes-RDA Disolution Distribon Distributions800,300 800,300 - 0% 1100000 40015 Taxes-Sales Tax Rev. Abatement2500 (199,462) (199,462) - 0% 1100000 40016 Taxes-Sales Tax2500 26,574,000 26,574,000 2,148,554 8% 1100000 40019 Taxes-Franchises 5,369,800 5,369,800 - 0% 1100000 40020 Taxes-Business Licenses 1,281,500 1,281,500 352,562 28% 1100000 40023 Taxes-Property TransferTax 710,100 710,100 109,063 15% 1100000 40024 Taxes-TOT STVR 113,600 113,600 18,165 16% 1100000 40025 Taxes-Transient Occupancy Tax 2,550,000 2,550,000 474,657 19% 1100000 40026 Taxes-Motor Vehicle Lic In Lie 162,500 162,500 169,255 104% 1100000 41110 Chrg for Svc-Waste Management 550,000 550,000 - 0% 1100000 41146 Lic/Permit-Permit Fee STVRPermits Non Residential- - - 0% 1100000 42223 Intergvt Rev-County Reimb 25,400 25,400 - 0% 1100000 43402 Chrg for Svc-Admin CostCost 472,230 472,230 118,058 25% 1100000 44401 Interest-Income 5,052,900 5,052,900 - 0% 1100000 44421 Interest-To Be Distributed - - 803,635 0% 1100000 44422 Interest-Non Distributable 375,000 375,000 99,591 27% 1100000 44451 Interest-Unrealized Gain/LosseGain/Loss - - (2,465,522) 0% 1100000 44462 Lease/Rental-IncomeGain/Loss 3,100 3,100 - 0% 1100000 45539 Fines-Miscellaneous Fines 2,750 2,750 294 11% 1100000 47802 Misc-Directnl Sign ProgSign Program 4,000 4,000 1,550 39% 1100000 47810 Misc-Lawsuit Settlementsement - - - 0% 1100000 47813 Misc-Other ReimbursementsSales - - - 0% 1100000 47845 Misc-Sale of Non-Capital AsCapital Assets - - - 0% 1100000 47853 Misc-OtherShort 258,100 258,100 52,366 20% 1100000 47899 Misc.-Prior Year RevenuesGovPartner - - - 0% 1100000 81025 Proceeds from Sale of LandAssets - - - 0% 11/4/2025
1 337
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1101200 47899 Misc.-Prior Year RevenuesGovPartner - - - 0% 1101400 47899 Misc.-Prior Year RevenuesGovPartner - - - 0% 1101600 41169 License/Permit-MiscellaneousPermit 1,000 1,000 - 0% 1101600 42221 Intergvt Rev -State ReimbReimbursement 75,000 75,000 - 0% 1101600 42223 Intergvt Rev-County Reimb - - - 0% 1101600 43415 Chg for Svc-Reimb Damage Citye to City Property- - - 0% 1101600 47813 Other Misc Revenue - - - 0% 1101600 47815 Misc-Reimbursements - - 1,120 0% 1101600 47853 Misc-OtherShort 400 400 - 0% 1101700 43416 Chrg for Srv-Ins Recov/Subrogance/Subrogation/Rest- - - 0% 1102100 43802 Chrg for Svc-Notary ServicesServices - - - 0% 1102200 47853 Misc-OtherShort 200 200 - 0% 1102400 41030 Chrg for Svc-ApplealsAdminFee 100 100 - 0% 1102400 43801 Chrg for Svc-PhotoCopy/MicroCopying/Microfilm63,600 63,600 24,608 39% 1102400 43802 Chrg for Svc-Notary ServicesServices - - - 0% 1102400 47853 Misc-OtherShort 1,500 1,500 89 6% 1102600 41035 Chrg for Svc-CC Convenience Fe 1,700 1,700 209 12% 1102600 41121 License/Permit-Permit Issue FeIssue Fee 3,000 3,000 1,112 37% 1102600 43401 Chrg for Svc-CFD AdministrativAdministration149,000 149,000 39,637 27% 1102600 43414 Chrg for Svc-Recovery of Costsery of Costs 7,000 7,000 - 0% 1102600 45539 Fines-Miscellaneous Fines 50,000 50,000 8,897 18% 1102600 47805 Misc-Bus Pass SalesSales 800 800 60 8% 1102600 47852 Misc-Cash Over/Short - - 167 0% 1102600 47853 Misc-OtherShort 4,400 4,400 918 21% 1103120 41035 Chrg for Svc-CC Convenience Fe 1,800 1,800 361 20% 1103120 43416 Chrg for Srv-Ins Recov/Subrogance/Subrogation/Rest- - - 0% 1103120 43625 Chrg for Svc-Police Services - - 136 0% 1103120 47702 Misc-Donations - - - 0% 1103120 47815 Misc-Reimbursements 2,300 2,300 226 10% 1103120 47853 Misc-OtherShort 3,100 3,100 1,748 56% 1103130 42224 Intergvt Rev-Other AgencyAgency 3,081,000 3,081,000 - 0% 1103130 47815 Misc-Reimbursements 12,000 12,000 - 0% 1103160 40019 Taxes-Franchises 17,000 17,000 3,735 22% 11/4/2025
2 338
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1103160 42221 Intergvt Rev -State ReimbReimbursement - - - 0% 1103160 42223 Intergvt Rev-County ReimbRiembursement 8,000 8,000 - 0% 1103160 43612 Chrg for Svc-Police SecuritySecurity 30,000 30,000 - 0% 1103160 43625 Chrg for Svc-Police ServicesServices - - - 0% 1103160 45501 Fines-Traffic Safety 113,000 113,000 4,102 4% 1103160 45523 Fines-P.C. 1202.5 63,500 63,500 6,671 11% 1103160 47853 Misc-OtherShort 4,400 4,400 1,410 32% 1103180 42221 Intergvt Rev -State ReimbReimbursement 284,700 284,700 46,131 16% 1103180 42222 Intergvt Rev-Federal ReimbReimbursement 185,000 185,000 53,995 29% 1103180 42223 Intergvt Rev-County ReimbRiembursement 197,000 197,000 - 0% 1103180 42224 Intergvt Rev-Other AgencyAgency 683,500 683,500 - 0% 1103180 42255 Intergvt Rev-State P.O.S.T.P.O.S.T. 70,000 70,000 2,265 3% 1103180 43612 Chrg for Svc-Police SecuritySecurity 100,000 100,000 - 0% 1103180 43625 Chrg for Svc-Police ServicesServices 62,000 62,000 22,981 37% 1103180 47813 Misc-Other ReimbursementsSales 100 100 - 0% 1103180 47853 Misc-OtherShort 5,000 5,000 - 0% 1104140 40056 Special Assess-Abatement - - - 0% 1104140 42223 Intergvt Rev-County ReimbRiembursement 23,800 23,800 - 0% 1104140 42256 Intergvt Rev-Vehicle AbatementAbatement 14,000 14,000 - 0% 1104140 43305 Chrg for Svc-Inspection ChargeCharges - - - 0% 1104140 43421 Chrg for Services-Abatement 10,000 10,000 - 0% 1104140 43636 Chrg for Svc-Vector ControlControl 13,800 13,800 - 0% 1104140 45512 Fines-Administrative Citations 47,000 47,000 1,107 2% 1104140 47803 Misc-Vacant Home Property Registration 4,500 4,500 2,036 45% 1104400 40024 Taxes-TOT STVR - - (1,225) 0% 1104400 41121 License/Permit-Permit Issue FeIssue Fee 328,000 328,000 90,367 28% 1104400 41146 Lic/Permit-Permit Fee STVRPermits Non Residential12,000 12,000 1,752 15% 1104400 43301 Chrg for Svc-Plan ChecksChecks 444,600 444,600 84,919 19% 1104400 43305 Chrg for Svc-Inspection ChargeCharges 3,500 3,500 6,228 178% 1104400 43308 Chrg for Svc-General Plan FeePlan Fee 17,500 17,500 5,411 31% 1104400 43414 Chrg for Svc-Recovery of Costsery of Costs - - - 0% 1104400 47813 Misc-Other ReimbursementsSales - - - 0% 1104400 47853 Misc-OtherShort 10,000 10,000 4,525 45% 11/4/2025
3 339
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1104600 41132 License/Permit-Permits ResidenResidential 339,000 339,000 262,529 77% 1104600 41133 Lic/Permit-MiscPermits ResidenPermits Residential493,200 493,200 324,255 66% 1104600 41144 License/Permit-Permits Non ResNon Residential244,600 244,600 51,797 21% 1104600 41145 Lic/Permit-MiscPermits Non ResPermits Non Resident58,700 58,700 17,195 29% 1104600 41157 License & Permit-Misc.PermitPermit 129,200 129,200 48,722 38% 1104600 41169 License/Permit-MiscellaneousPermit 269,600 269,600 94,077 35% 1104600 42233 Intergvt Rev-SB118/AB1379 CASPAgency 23,000 23,000 - 0% 1104600 43301 Chrg for Svc-Plan ChecksChecks 877,900 877,900 237,401 27% 1104600 47853 Misc-OtherShort 31,500 31,500 8,579 27% 1105000 41121 License/Permit-Permit Issue FeIssue Fee 9,000 9,000 1,029 11% 1105000 43726 Chrg for Svc-Special EventsEvents 38,500 38,500 795 2% 1105000 47705 Misc.-Donations/SponsorSponsors 16,000 23,800 1,600 7% 1105000 47853 Misc-Other - - (51) 0% 1105000 47899 Misc.-Prior Year Revenues - - 3,965 0% 1105100 42223 Intergvt Rev-County ReimbRiembursement - - - 0% 1105100 42224 Intergvt Rev-Other AgencyAgency - 90,921 - 0% 1106120 41121 License/Permit-Permit Issue FeIssue Fee 26,200 26,200 4,169 16% 1106120 41157 License & Permit-Misc.PermitPermit 7,900 7,900 1,190 15% 1106120 41158 License/Permit-TransportationPermit 8,500 8,500 1,740 20% 1106120 43301 Chrg for Svc-Plan ChecksChecks 1,683,100 1,683,100 159,990 10% 1106120 43305 Chrg for Svc-Inspection ChargeCharges 485,700 485,700 114,916 24% 1106120 43415 Chg for Svc-Reimb Damage Citye to City Property60,000 - (532) 0% 1106120 47853 Misc-OtherShort 85,800 85,800 11,282 13% 1106145 47813 Misc-Other ReimbursementsSales 5,000 5,000 - 0% 1106155 47817 Misc-LCFS Credits 31,200 31,200 28,520 91% 1106160 47813 Misc-Other Reimbursements 100 100 - 0% 1106545 47813 Misc-Other Reimbursements - - - 0% 1106550 43415 Chg for Svc-Reimb Damage City - 60,000 - 0% 1106555 43805 Chrg for Svc-EV Charging - - 17,197 0% 1106555 47817 Misc-LCFS Credits - - - 0% 1106560 47813 Misc-Other Reimbursements - - - 0% 1110000 40015 Taxes-Sales Tax Rev. Abatement2500 (19,921) (19,921) - 0% 1110000 40016 Taxes-Sales Tax2500 28,716,400 28,716,400 2,366,634 8% 11/4/2025
4 340
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1110000 44422 Interest-Non Distributable - 35,000 - 0% 1120000 47815 Misc-Reimbursements - - - 0% 1180000 44401 Interest-Income 2,400 2,400 - 0% 1180030 45501 Fines-Traffic Safety 12,500 12,500 4,007 32% 1190000 44401 Interest-Income - - - 0% 1190030 47853 Misc-Other - - 1 0% 1193120 42221 Intergvt Rev -State ReimbReimbursement 6,000 6,000 - 0% 1193120 45534 Fines-False Alarm 65,000 65,000 - 0% 1270000 44401 Interest-Income 75,000 75,000 - 0% 1270060 46601 Develop Partic-Developer Impac 71,900 71,900 295,475 411% 1280000 44401 Interest-Income 337,000 337,000 - 0% 1290000 44401 Interest-Income 15,000 15,000 - 0% 1290060 46601 Develop Partic-Developer Impac 24,600 24,600 122,759 499% 1300000 44401 Interest-Income 70,000 70,000 - 0% 1300060 46601 Develop Partic-Developer Impac 48,900 48,900 232,044 475% 1310000 44401 Interest-Income 10,000 10,000 - 0% 1310060 46601 Develop Partic-Developer Impac 32,900 32,900 158,517 482% 1320000 44401 Interest-Income 64,000 64,000 - 0% 1320000 46601 Develop Partic-Developer Impac - - - 0% 1330000 44401 Interest-Income 242,000 242,000 - 0% 1330060 46601 Develop Partic-Developer Impac 298,600 298,600 1,784,209 598% 1340000 44401 Interest-Income 205,000 205,000 - 0% 1340060 46601 Develop Partic-Developer Impac 125,200 125,200 219,346 175% 1350000 44401 Interest-Income 428,000 428,000 - 0% 1360000 44401 Interest-Income 142,000 142,000 - 0% 1360060 46601 Develop Partic-Developer Impac 127,500 127,500 440,892 346% 1370000 44401 Interest-Income 75,000 75,000 - 0% 1370060 46601 Develop Partic-Developer Impac 47,600 47,600 230,377 484% 1380000 44401 Interest-Income 445,000 445,000 - 0% 1380060 46601 Develop Partic-Developer Impac 829,000 829,000 2,609,108 315% 1400000 44401 Interest-Income 2,000 2,000 - 0% 1410000 44401 Interest-Income 7,500 7,500 - 0% 1510000 40001 Taxes-Property-Currentrent 14,341,900 14,341,900 137 0% 11/4/2025
5 341
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1510000 40003 Taxes-Current-Unsecuredcured 730,300 730,300 - 0% 1510000 40004 Taxes-Prior Year 555,600 555,600 - 0% 1510000 40006 Taxes-Current-Supplementallemental 632,000 632,000 - 0% 1510000 40007 Taxes-Current-SBOE 295,700 295,700 8 0% 1510000 40008 Taxes-Current-HOX 98,600 98,600 - 0% 1510000 40011 Taxes-RDA Disolution Distribon Distributions1,502,000 1,502,000 - 0% 1510000 44401 Interest-Income 106,200 106,200 - 0% 1510000 44462 Lease/Rental-IncomeGain/Loss 124,500 124,500 30,696 25% 1510000 47702 Miscellaneous-Donations 5,100 5,100 820 16% 1510000 47813 Misc-Other ReimbursementsSales 58,000 58,000 - 0% 1510000 47821 Misc-Special Events-BarbequeBarbeque 34,000 34,000 - 0% 1510000 47853 Misc-OtherShort 4,100 4,100 (120) -3% 1513520 40041 Spec Assess-Unit of Benefit Assessment 1,575,207 1,575,207 - 0% 1513520 40042 Spec Assess-Unit of Benefit Prior Year 12,928 12,928 - 0% 1513520 41169 License/Permit-MiscellaneousPermit - - - 0% 1513520 42221 Intergvt Rev -State ReimbReimbursement 1,000,000 1,000,000 203,425 20% 1513520 43301 Chrg for Svc-Plan ChecksChecks 275,700 275,700 78,153 28% 1513520 43305 Chrg for Svc-Inspection ChargeCharges 207,600 207,600 51,167 25% 1513520 43573 Chrg for Svc-Fire EngineeringEngineering 81,100 81,100 15,955 20% 1513520 43579 Chrg for Svc-Other Fire ServicServices 43,600 43,600 257 1% 1513520 45520 Fines-AML System Enhancement 30,000 30,000 - 0% 1513520 45539 Fines-Miscellaneous Fines - - - 0% 1513520 47852 Misc-Cash Over/Short - - 0 0% 1513590 41169 License/Permit-MiscellaneousPermit 15,200 15,200 939 6% 1513590 43305 Chrg for Svc-Inspection ChargeCharges 36,960 36,960 3,400 9% 1513590 43580 Chrg for Svc-Annual Business IBusiness Inspections37,900 37,900 12,605 33% 1513590 43583 Chrg for Svc-State Mandated InMandated Inspections43,500 43,500 - 0% 1610000 44401 Interest-Income - - - 0% 1710000 44401 Interest-Income 40,000 40,000 - 0% 1710000 47853 Misc-OtherShort - - - 0% 1715120 43726 Chrg for Svc-Special Events 2,600 2,600 - 0% 1715120 47706 Misc.-Donate-Military BannerMilitary Banner Progra300 300 19 6% 1715120 47815 Misc-Reimbursements 200 200 - 0% 11/4/2025
6 342
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1715120 47853 Misc-OtherShort 21,000 21,000 5,164 25% 1715144 40052 Spec Assess-Measure WW Rates & 824,300 824,300 1 0% 1715144 41035 Chrg for Svc-CC Convenience Fe 18,600 18,600 4,379 24% 1715144 43711 Chrg for Svc-Recreation Prograation Programs385,875 385,875 126,133 33% 1715144 43712 Chrg for Svc-Park UsageUsage 8,000 8,000 - 0% 1715144 43713 Chrg for Svc-Adult & Youth Spolt and Youth Sports5,200 5,200 (9) 0% 1715144 43714 Chrg for Svc-Pool ProgramsPrograms 2,600 2,600 1,818 70% 1715144 43715 Chrg for Svc-Rec MembershipsPark Membership fees17,100 17,100 8,605 50% 1715144 43726 Chrg for Svc-Special EventsEvents 3,500 3,500 1,742 50% 1715144 44461 Lease/Rental-Community RoomGain/Loss 21,500 21,500 7,559 35% 1715144 44462 Lease/Rental-IncomeGain/Loss 20,700 20,700 5,258 25% 1715144 47705 Misc.-Donations/SponsorSponsors - - 2,000 0% 1715144 47815 Misc-Reimbursements - - 953 0% 1715144 47852 Misc-Cash Over/Short - - 6 0% 1715162 40052 Spec Assess-Measure WW Rates & 1,289,100 1,289,100 1 0% 1715162 43301 Chrg for Svc-Plan ChecksChecks 2,800 2,800 - 0% 1715162 43305 Chrg for Svc-Inspection ChargeCharges 1,125 1,125 - 0% 1715162 43415 Chg for Svc-Reimb Damage Citye to City Property- - - 0% 1715162 43726 Chrg for Svc-Special EventsEvents - - - 0% 1715162 43737 Chg for Ser-Field Electrc Rmbric Reimbursement120,100 120,100 157 0% 1715162 44401 Interest-Income 12,200 12,200 - 0% 1715162 44462 Lease/Rental-IncomeGain/Loss 102,100 102,100 26,265 26% 1715162 47702 Miscellaneous-Donations 200 200 - 0% 1715162 47853 Misc-OtherShort 1,000 1,000 150 15% 1715166 43712 Chrg for Svc-Park UsageUsage 67,300 67,300 3,883 6% 1716520 43726 Chrg for Svc-Special EventsEvents - - - 0% 1716520 47706 Misc.-Donate-Military BannerMilitary Banner Progra- - - 0% 1716520 47815 Misc-Reimbursements - - - 0% 1716520 47853 Misc-OtherShort - - - 0% 1716562 40052 Spec Assess-Measure WW Rates & - - - 0% 1716562 43301 Chrg for Svc-Plan ChecksChecks - - - 0% 1716562 43305 Chrg for Svc-Inspection ChargeCharges - - - 0% 1716562 43737 Chg for Ser-Field Electrc Rmbric Reimbursement- - - 0% 11/4/2025
7 343
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1716562 44401 Interest-Income - - - 0% 1716562 44462 Lease/Rental-IncomeGain/Loss - - - 0% 1716562 47702 Miscellaneous-Donations - - - 0% 1716562 47853 Misc-OtherShort - - - 0% 1800050 40051 Spec Assess-Rates & Charges& Charges 1,772,100 1,772,100 - 0% 1810050 40051 Spec Assess-Rates & Charges& Charges 197,000 197,000 - 0% 1820050 40051 Spec Assess-Rates & Charges& Charges 483,700 483,700 - 0% 1830050 40051 Spec Assess-Rates & Charges& Charges 43,900 43,900 - 0% 1840050 40051 Spec Assess-Rates & Charges& Charges 105,900 105,900 - 0% 1850050 40051 Spec Assess-Rates & Charges& Charges 15,100 15,100 - 0% 1860050 40051 Spec Assess-Rates & Charges& Charges 57,900 57,900 - 0% 1880050 40051 Spec Assess-Rates & Charges& Charges 141,900 141,900 - 0% 1890050 40051 Spec Assess-Rates & Charges& Charges 4,900 4,900 - 0% 2000000 44401 Interest-Income 2,000 2,000 - 0% 2000050 40053 Spec Assess-LLD 535,585 535,585 - 0% 2020000 44401 Interest-Income 3,300 3,300 - 0% 2020050 40053 Spec Assess-LLD 152,234 152,234 - 0% 2030000 44401 Interest-Income 200 200 - 0% 2030050 40053 Spec Assess-LLD 20,028 20,028 - 0% 2040000 44401 Interest-Income 4,700 4,700 - 0% 2040050 40053 Spec Assess-LLD 58,882 58,882 - 0% 2050000 44401 Interest-Income 100 100 - 0% 2050050 40053 Spec Assess-LLD 29,514 29,514 - 0% 2060000 44401 Interest-Income 2,600 2,600 - 0% 2060050 40053 Spec Assess-LLD 19,338 19,338 - 0% 2070000 44401 Interest-Income 900 900 - 0% 2070050 40053 Spec Assess-LLD 32,272 32,272 - 0% 2080000 44401 Interest-Income 5,000 5,000 - 0% 2080050 40053 Spec Assess-LLD 151,834 151,834 - 0% 2090000 44401 Interest-Income 1,100 1,100 - 0% 2090050 40053 Spec Assess-LLD 58,921 58,921 - 0% 2100000 44401 Interest-Income - - - 0% 2100050 40053 Spec Assess-LLD 158,675 158,675 - 0% 11/4/2025
8 344
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2110050 40053 Spec Assess-LLD 51,236 51,236 - 0% 2120000 44401 Interest-Income 50,000 50,000 - 0% 2120050 40053 Spec Assess-LLD 709,241 709,241 - 0% 2130000 44401 Interest-Income - - - 0% 2130050 40053 Spec Assess-LLD 321,386 321,386 - 0% 2140000 44401 Interest-Income 600 600 - 0% 2140050 40053 Spec Assess-LLD 59,369 59,369 - 0% 2150000 44401 Interest-Income 400 400 - 0% 2150050 40053 Spec Assess-LLD 125,236 125,236 - 0% 2160000 44401 Interest-Income 16,000 16,000 - 0% 2160050 40053 Spec Assess-LLD 655,076 655,076 - 0% 2170000 44401 Interest-Income 4,800 4,800 - 0% 2170050 40053 Spec Assess-LLD 64,367 64,367 - 0% 2180000 44401 Interest-Income 2,400 2,400 - 0% 2180050 40053 Spec Assess-LLD 111,065 111,065 - 0% 2190000 44401 Interest-Income 6,000 6,000 - 0% 2190050 40053 Spec Assess-LLD 438,916 438,916 - 0% 2200000 44401 Interest-Income 7,300 7,300 - 0% 2200050 40053 Spec Assess-LLD 191,441 191,441 - 0% 2210000 44401 Interest-Income 19,000 19,000 - 0% 2210050 40053 Spec Assess-LLD 323,778 323,778 - 0% 2220000 44401 Interest-Income 200 200 - 0% 2220050 40053 Spec Assess-LLD 7,602 7,602 - 0% 2230000 44401 Interest-Income 10,500 10,500 - 0% 2230050 40053 Spec Assess-LLD 197,982 197,982 - 0% 2240000 44401 Interest-Income 200 200 - 0% 2240050 40053 Spec Assess-LLD 38,574 38,574 - 0% 2250000 44401 Interest-Income 18,000 18,000 - 0% 2250050 40053 Spec Assess-LLD 365,557 365,557 - 0% 2260000 44401 Interest-Income 1,000 1,000 - 0% 2260050 40053 Spec Assess-LLD 12,616 12,616 - 0% 2270000 44401 Interest-Income 10,500 10,500 - 0% 2270050 40053 Spec Assess-LLD 92,979 92,979 - 0% 11/4/2025
9 345
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2280000 44401 Interest-Income 400 400 - 0% 2280050 40053 Spec Assess-LLD 74,159 74,159 - 0% 2290000 44401 Interest-Income 500 500 - 0% 2290050 40053 Spec Assess-LLD 9,341 9,341 - 0% 2310000 44401 Interest-Income - - - 0% 2310050 40053 Spec Assess-LLD 64,521 64,521 - 0% 3020000 44401 Interest-Income 495,000 495,000 - 0% 3020060 42211 Intergvt Rev-Local TransportatTransportation funds3,329,000 3,329,000 271,100 8% 3060000 40031 Taxes-2103 Gas Tax 1,007,460 1,007,460 199,995 20% 3060000 40032 Taxes-2105 Gas Tax 704,736 704,736 113,922 16% 3060000 40033 Taxes-2106 Gas Tax 444,287 444,287 74,126 17% 3060000 40034 Taxes-2107 Gas Tax 961,806 961,806 152,145 16% 3060000 40035 Taxes-2107.5 Gas Tax - - - 0% 3060000 44401 Interest-Income 419,100 419,100 - 0% 3070000 42221 Intergvt Rev -State ReimbReimbursement 2,904,570 2,904,570 247,222 9% 3070000 42224 Intergvt Rev-Other AgencyAgency - - - 0% 3070000 44401 Interest-Income 231,000 231,000 - 0% 3110000 40001 Taxes-Property-Currentrent 2,545,400 2,545,400 24 0% 3110000 40003 Taxes-Current-Unsecuredcured 129,600 129,600 - 0% 3110000 40004 Taxes-Prior Year 98,300 98,300 - 0% 3110000 40006 Taxes-Current-Supplementallemental 112,100 112,100 - 0% 3110000 40007 Taxes-Current-SBOE 44,200 44,200 1 0% 3110000 40008 Taxes-Current-HOX 17,500 17,500 - 0% 3110000 40011 Taxes-RDA Disolution Distribon Distributions206,100 206,100 - 0% 3110000 44401 Interest-Income 53,700 53,700 - 0% 3110000 44461 Lease/Rental-Community RoomGain/Loss 7,000 7,000 435 6% 3110000 47804 Misc-Lost Book ReplacementReplacement 2,750 2,750 792 29% 3110000 47848 Misc-Promotional Item SalesCapital Assets 225 225 37 17% 3110050 41035 Chrg for Svc-CC Convenience Fe 800 800 212 26% 3110050 43801 Chrg for Svc-PhotoCopy/MicroCopying/Microfilm11,900 11,900 3,388 28% 3110050 43802 Chrg for Svc-Notary ServicesServices 600 600 105 18% 3110050 43803 Chrg for Svc-Passport Servicesort Services 15,100 15,100 3,957 26% 3110050 45539 Fines-Miscellaneous Fines 16,500 16,500 3,989 24% 11/4/2025
10 346
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
3110050 47701 Donation-Friends of the Librarof the Library 77,500 77,500 64,150 83% 3110050 47702 Miscellaneous-Donations 547,193 547,193 40 0% 3110050 47815 Misc-Reimbursements 6,750 6,750 - 0% 3115900 41035 Chrg for Svc-CC Convenience Fe - - - 0% 3160000 44401 Interest-Income 165,000 165,000 - 0% 3190000 44401 Interest-Income 100 100 - 0% 3190060 42224 Intergvt Rev-Other AgencyAgency - 56,263 - 0% 3220000 44401 Interest-Income 15,000 15,000 - 0% 3220000 44422 Interest-Non Distributable 48,000 48,000 - 0% 3220000 47853 Misc-OtherShort 6,500 6,500 - 0% 3230000 44401 Interest-Income 80,000 80,000 - 0% 3230040 44401 Interest-Income - - - 0% 3360000 44401 Interest-Income 32,000 32,000 - 0% 3360060 42232 Intergvt Rev-AB2766 FundsAgency 143,000 143,000 38,002 27% 3380000 44401 Interest-Income 2,000 2,000 - 0% 3380000 47810 Misc-Lawsuit Settlementsement 168,000 168,000 78,047 46% 3410000 42222 Intergvt Rev-Federal ReimbReimbursement - - - 0% 3410000 44401 Interest-Income - - - 0% 3410010 42222 Intergvt Rev-Federal ReimbReimbursement 590,000 590,000 - 0% 3530000 42223 Intergvt Rev-County ReimbRiembursement - - - 0% 3530000 42224 Intergvt Rev-Other AgencyAgency - - - 0% 3530000 44401 Interest-Income 8,000 8,000 - 0% 3530010 42221 Intergvt Rev -State ReimbReimbursement - - 275,566 0% 3530050 42221 Intergvt Rev -State ReimbReimbursement 29,840 29,840 17,804 60% 3530060 42221 Intergvt Rev -State ReimbReimbursement - - - 0% 3550030 42222 Intergvt Rev-Federal ReimbReimbursement - - 30,676 0% 3550030 47813 Other Misc Revenue - - - 0% 3570050 42221 Intergvt Rev -State ReimbReimbursement - - 780,781 0% 3570050 42222 Intergvt Rev-Federal ReimbReimbursement - - 763 0% 3570050 42224 Intergvt Rev-Other AgencyAgency - - - 0% 3580030 42221 Intergvt Rev -State ReimbReimbursement - 211,234 29,219 14% 3580040 42221 Intergvt Rev -State ReimbReimbursement - - - 0% 3580050 42221 Intergvt Rev -State ReimbReimbursement - 2,972,052 3,352,653 113% 11/4/2025
11 347
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
3610000 44401 Interest-Income 20 20 - 0% 3610030 42222 Intergvt Rev-Federal ReimbReimbursement - - - 0% 3740000 44401 Interest-Income 75,000 75,000 - 0% 3760030 42222 Intergvt Rev-Federal ReimbReimbursement - 15,978 25,967 163% 3770000 44401 Interest-Income - - - 0% 3770010 42222 Intergvt Rev-Federal Reimb - - 194,462 0% 3770030 42222 Intergvt Rev-Federal ReimbReimbursement - - 84,023 0% 3770040 42222 Intergvt Rev-Federal ReimbReimbursement - - - 0% 3770050 42222 Intergvt Rev-Federal ReimbReimbursement - - 177,531 0% 3800000 44401 Interest-Income - - - 0% 3800060 42222 Intergvt Rev-Federal ReimbReimbursement - - - 0% 4020000 44401 Interest-Income 750 750 - 0% 4020030 42221 Intergvt Rev -State ReimbReimbursement 8,000 8,000 - 0% 4030000 44401 Interest-Income 10,000 10,000 - 0% 4040000 44401 Interest-Income 6,000 6,000 - 0% 4040030 42222 Intergvt Rev-Federal Reimb - - 182,773 0% 4110000 44401 Interest-Income 3,300 3,300 - 0% 4110030 42221 Intergvt Rev -State ReimbReimbursement 355,900 355,900 - 0% 4310000 44401 Interest-Income 45,000 45,000 - 0% 4316120 40051 Spec Assess-Rates & Charges& Charges 522,000 522,000 - 0% 5020000 44401 Interest-Income 6,200 6,200 - 0% 5110000 44401 Interest-Income 14,000 14,000 - 0% 5130000 44401 Interest-Income 50,000 50,000 - 0% 5510000 44401 Interest-Income 232,500 232,500 - 0% 5510060 46601 Develop Partic-Developer Impac 327,300 327,300 - 0% 5760000 44401 Interest-Income 12,000 12,000 5,281 44% 6010000 40013 Taxes-RDA Increment 02-24992499 48,700 48,700 - 0% 6010000 44401 Interest-Income - - - 0% 6020000 40013 Taxes-RDA Increment 02-24992499 2,807,194 2,807,194 - 0% 6020000 44401 Interest-Income 17,000 17,000 3,961 23% 6550000 44401 Interest-Income - - 13 0% 6560000 40018 Taxes-Special Taxes Mello-Roos 3,619,488 3,619,488 - 0% 6560000 44401 Interest-Income 72,000 72,000 6,123 9% 11/4/2025
12 348
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
6570000 40018 Taxes-Special Taxes Mello-Roos 627,638 627,638 - 0% 6570000 44401 Interest-Income 13,700 13,700 1,073 8% 6580000 40018 Taxes-Special Taxes Mello-Roos 3,491,875 3,491,875 - 0% 6580000 44401 Interest-Income 52,000 52,000 4,481 9% 7010000 44401 Interest-Income 40,000 40,000 - 0% 7018100 43416 Chrg for Srv-Ins Recov/Subrogance/Subrogation/Rest- - 100 0% 7018100 43913 Chrg for Svc-Risk ManagementManagement14,160,853 14,160,853 1,624,792 11% 7018100 44401 Interest-Income 21,100 21,100 - 0% 7018100 47813 Misc-Other ReimbursementsSales 2,500 2,500 906 36% 7150000 44401 Interest-Income 40,000 40,000 - 0% 7150000 81020 Proceeds from Sale of CapitalAssets - - - 0% 7156160 81020 Proceeds from Sale of CapitalAssets - - - 0% 7158200 43924 Chrg for Svc-Vehicle Services 1,937,961 1,937,961 - 0% 7260000 44401 Interest-Income 115,000 115,000 - 0% 7268340 40019 Taxes-Franchises 58,000 58,000 - 0% 7268340 43901 Chrg for Svc-GIS ProcessingProcessing 18,500 18,500 5,343 29% 7268340 43902 Chrg for Svc-Information Technrmation Technology4,899,407 4,899,407 1,224,852 25% 8100000 44401 Interest-Income 20,000 20,000 - 0% 8110000 40018 Taxes-Special Taxes Mello-Roos 1,673,035 1,673,035 - 0% 8110000 44401 Interest-Income 300,000 300,000 24,687 8% 8119100 44401 Interest-Income - - - 0% TOTAL REVENUES 195,464,253$ 198,853,501$ 22,048,808$ 11% 11/4/2025
13 349
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED

EXPENDITURES
1100060 62000 Maintenance-Building -$ -$ -$ 0% 1101000 51080 Part-Time Salary (PARS) 92,250 92,250 15,374 17% 1101000 52450 Benefit-Worker's Compensation 2,934 2,934 477 16% 1101000 53200 Benefit-PARS Retirement 1,199 1,199 200 17% 1101000 53700 Taxes-FICA/Medicare Employer 1,350 1,350 223 17% 1101000 53980 Vacancy Factor (3,909) (3,909) - 0% 1101000 60480 Contract Srvcs-Other - - - 0% 1101000 62440 Other-Special Dept Expenditure 3,000 3,000 190 6% 1101000 62520 Other-Suspense-Expenses - - 35 0% 1101000 62720 Printing 700 700 - 0% 1101000 63120 Program-Marketing 500 500 216 43% 1101000 63880 Subscription-Membership, Dues, & Publications500 500 32 6% 1101000 64080 Supplies-Office 1,500 1,500 - 0% 1101000 64360 Training & Development 43,755 43,755 5,703 13% 1101000 64640 Utilities-Telephone 5,000 5,000 682 14% 1101000 69100 Srvcs-Information Technology 16,600 16,600 4,150 25% 1101000 69200 Liab & Property Ins Charges 5,990 5,990 1,498 25% 1101200 60440 Contract Srvcs-Legal 483,660 483,660 21,034 4% 1101400 51020 Salary & Wages 1,441,142 1,441,142 255,722 18% 1101400 51022 Salary & Wages (EOC) - - - 0% 1101400 51040 Overtime 1,000 1,000 - 0% 1101400 51042 Overtime (EOC) - - - 0% 1101400 51080 Part-Time Salary (PARS) - - 5,926 0% 1101400 51100 Leave-Administrative Buyout Leave 26,420 26,420 - 0% 1101400 51110 Leave-Annual Buyoutave 204,780 204,780 - 0% 1101400 51140 Leave-Holiday Buyout 7,150 7,150 - 0% 1101400 52000 Allowance-Auto 7,056 7,056 2,018 29% 1101400 52200 Allowance-Mobile CommunicationDevice 2,371 2,371 560 24% 1101400 52400 Benefit-ADD/ Life Insurance 10,144 10,144 557 5% 1101400 52450 Benefit-Worker's Compensation 11,537 11,537 2,001 17% 1101400 52700 Benefit-Deferred CompensationMatching - - 728 0% 1101400 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 11/4/2025
14 350
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1101400 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1101400 52800 Benefit-Dental 11,311 11,311 1,683 15% 1101400 53000 Benefit-Short/Long Term Disability 16,360 16,360 786 5% 1101400 53100 Benefit-Retiree Medicals 31,000 31,000 2,559 8% 1101400 53200 Benefit-PARS Retirement - - 77 0% 1101400 53300 Benefit-PERS Health 138,384 138,384 32,661 24% 1101400 53400 Benefit-PERS Retirement 257,247 257,247 44,637 17% 1101400 53500 Benefit-Tuition Reimb. - - - 0% 1101400 53600 Benefit-Vision 4,247 4,247 632 15% 1101400 53700 Taxes-FICA/Medicare Employer 20,926 20,926 3,811 18% 1101400 53800 Taxes-Unemployment Insurance - - - 0% 1101400 53980 Vacancy Factor (103,627) (103,627) - 0% 1101400 60440 Contract Srvcs-Legal 16,680 16,680 617 4% 1101400 60480 Contract Srvcs-Other 13,500 13,500 15,527 115% 1101400 62160 Maintenance-Software Licenses - - - 0% 1101400 62280 Other-City Manager Contingency - - - 0% 1101400 62440 Other-Special Dept Expenditure 8,300 8,300 626 8% 1101400 62520 Other-Suspense-Expenses - - 8,042 0% 1101400 62680 Postage 2,000 2,000 77 4% 1101400 62720 Printing 500 500 - 0% 1101400 62800 Prior Period Expense - - - 0% 1101400 62976 Program- ICSC - - - 0% 1101400 63120 Program-Marketing 43,000 43,000 27,019 63% 1101400 63880 Subscription-Membership, Dues, & Publications4,335 4,335 3,789 87% 1101400 64080 Supplies-Office 1,000 1,000 336 34% 1101400 64360 Training & Development 38,039 38,039 1,689 4% 1101400 69100 Srvcs-Information Technology 180,250 180,250 45,062 25% 1101400 69200 Liab & Property Ins Charges 142,140 142,140 35,535 25% 1101600 51020 Salary & Wages - - - 0% 1101600 51040 Overtime - - 1,002 0% 1101600 51044 FLSA Overtime - - - 0% 1101600 53100 Benefit-Retiree Medicals 1,102,470 1,102,470 342,122 31% 1101600 53300 Benefit-PERS Health - - 2,428 0% 11/4/2025
15 351
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1101600 53400 Benefit-PERS Retirement - - 14,684 0% 1101600 53800 Taxes-Unemployment Insurance - - - 0% 1101600 53980 Vacancy Factor (44,099) (44,099) - 0% 1101600 60015 TOT Agreement 427,180 427,180 40,471 9% 1101600 60320 Contract Srvcs-Consultant 12,500 196,610 150 0% 1101600 60440 Contract Srvcs-Legal - - - 0% 1101600 60480 Contract Srvcs-Other 233,200 233,200 44,536 19% 1101600 60520 Contract Srvcs-Property Tax 115,500 115,500 - 0% 1101600 60840 Equipment-Furniture < $5000 5,000 5,000 - 0% 1101600 61050 Fees-Misc Admin - - 0 0% 1101600 61440 Fees-Filing - - - 0% 1101600 61560 Other Interest Expense - - 3,749 0% 1101600 61720 Fees-Property Taxes 16,500 16,500 - 0% 1101600 61910 Lease-Facility Rent - - 24,831 0% 1101600 62000 Maintenance-Building - - 21,376 0% 1101600 62280 Other-City Manager Contingency 200,000 200,000 14,490 7% 1101600 62440 Other-Special Dept Expenditure 21,000 21,000 1,683 8% 1101600 62520 Other-Suspense-Expenses - - - 0% 1101600 62680 Postage - - - 0% 1101600 62720 Printing 4,000 4,000 - 0% 1101600 62800 Prior Period Expense - - - 0% 1101600 62960 Program-Community Relations 80,912 80,912 - 0% 1101600 63120 Program-Marketing - - - 0% 1101600 63880 Subscription-Membership, Dues, & Publications76,716 76,716 34,360 45% 1101600 64360 Training & Development 6,245 6,245 - 0% 1101600 64520 Utilities-Electric - - 4,802 0% 1101600 64600 Utilities-Natural Gas - - 76 0% 1101600 64640 Utilities-Telephone - - - 0% 1101600 64660 Utilities-Water - - - 0% 1101600 69200 Liab & Property Ins Charges 30,609 30,609 7,652 25% 1101600 69300 Srvcs-Fleet Maintenance 10,360 10,360 - 0% 1101600 71150 Improvements Other than Buildings - - - 0% 1101700 51020 Salary & Wages - - - 0% 11/4/2025
16 352
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1101700 51022 Salary & Wages (EOC) - - - 0% 1101700 51040 Overtime - - - 0% 1101700 51042 Overtime (EOC) - - - 0% 1101700 51044 FLSA Overtime - - - 0% 1101700 51045 Strike Team Overtime - - - 0% 1101700 62040 Maintenance-Landscape - - - 0% 1101700 62440 Other-Special Dept Expenditure - - - 0% 1101700 64040 Supplies-Maintenance - - - 0% 1101700 64080 Supplies-Office - - - 0% 1101700 64400 Travel-Fire Mutual Aid Travel - - - 0% 1101800 60440 Contract Srvcs-Legal - - - 0% 1101800 60480 Contract Srvcs-Other 1,000 1,000 - 0% 1101800 62440 Other-Special Dept Expenditure 131,140 131,140 95,863 73% 1101800 63480 Srvcs-Animal Control Services 431,075 431,075 213,254 49% 1102100 51020 Salary & Wages 515,000 515,000 92,674 18% 1102100 51022 Salary & Wages (EOC) - - - 0% 1102100 51040 Overtime - - - 0% 1102100 51042 Overtime (EOC) - - - 0% 1102100 51044 FLSA Overtime - - - 0% 1102100 51100 Leave-Administrative Buyout Leave 16,230 16,230 - 0% 1102100 51110 Leave-Annual Buyoutave 220 220 - 0% 1102100 51140 Leave-Holiday Buyout 1,970 1,970 - 0% 1102100 52000 Allowance-Auto 3,600 3,600 673 19% 1102100 52200 Allowance-Mobile CommunicationDevice 720 720 134 19% 1102100 52400 Benefit-ADD/ Life Insurance 2,600 2,600 169 6% 1102100 52450 Benefit-Worker's Compensation 4,120 4,120 709 17% 1102100 52700 Benefit-Deferred CompensationMatching - - - 0% 1102100 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 1102100 52800 Benefit-Dental 5,050 5,050 631 13% 1102100 53000 Benefit-Short/Long Term Disability 5,905 5,905 261 4% 1102100 53300 Benefit-PERS Health 47,970 47,970 11,074 23% 1102100 53400 Benefit-PERS Retirement 85,300 85,300 17,500 21% 1102100 53600 Benefit-Vision 1,896 1,896 237 13% 11/4/2025
17 353
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1102100 53700 Taxes-FICA/Medicare Employer 7,480 7,480 1,328 18% 1102100 53980 Vacancy Factor (27,922) (27,922) - 0% 1102100 60440 Contract Srvcs-Legal - - - 0% 1102100 60480 Contract Srvcs-Other - - 1,915 0% 1102100 62440 Other-Special Dept Expenditure 2,000 2,000 - 0% 1102100 62520 Other-Suspense-Expenses - - 2,884 0% 1102100 63880 Subscription-Membership, Dues, & Publications1,440 1,440 130 9% 1102100 64080 Supplies-Office 2,000 2,000 - 0% 1102100 64360 Training & Development 14,491 14,491 - 0% 1102100 64640 Utilities-Telephone - - - 0% 1102100 69100 Srvcs-Information Technology 96,260 96,260 24,065 25% 1102100 69200 Liab & Property Ins Charges 41,620 41,620 10,405 25% 1102200 51020 Salary & Wages 574,900 574,900 109,462 19% 1102200 51022 Salary & Wages (EOC) - - - 0% 1102200 51040 Overtime 600 600 - 0% 1102200 51042 Overtime (EOC) - - - 0% 1102200 51044 FLSA Overtime - - - 0% 1102200 51080 Part-Time Salary (PARS) - - - 0% 1102200 51110 Leave-Annual Buyoutave 12,880 12,880 - 0% 1102200 51120 Leave-Compensated Absences/S 340 340 - 0% 1102200 51140 Leave-Holiday Buyout 5,390 5,390 - 0% 1102200 52200 Allowance-Mobile CommunicationDevice 480 480 90 19% 1102200 52400 Benefit-ADD/ Life Insurance 3,433 3,433 217 6% 1102200 52450 Benefit-Worker's Compensation 4,604 4,604 837 18% 1102200 52700 Benefit-Deferred CompensationMatching - - 826 0% 1102200 52800 Benefit-Dental 6,312 6,312 1,052 17% 1102200 53000 Benefit-Short/Long Term Disability 8,779 8,779 417 5% 1102200 53100 Benefit-Retiree Medicals 2,000 2,000 474 24% 1102200 53300 Benefit-PERS Health 72,370 72,370 19,660 27% 1102200 53400 Benefit-PERS Retirement 87,100 87,100 18,861 22% 1102200 53600 Benefit-Vision 2,370 2,370 395 17% 1102200 53700 Taxes-FICA/Medicare Employer 8,350 8,350 1,576 19% 1102200 53980 Vacancy Factor (31,311) (31,311) - 0% 11/4/2025
18 354
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1102200 60020 Advertising 6,000 6,000 - 0% 1102200 60440 Contract Srvcs-Legal 300,000 300,000 47,905 16% 1102200 60480 Contract Srvcs-Other 72,500 72,500 6,862 9% 1102200 62440 Other-Special Dept Expenditure 40,450 40,450 8,964 22% 1102200 62520 Other-Suspense-Expenses - - 5,041 0% 1102200 62680 Postage 1,000 1,000 85 9% 1102200 63640 Pre-Employment Expenses 140,140 140,140 9,847 7% 1102200 63760 Staff-Recruitment Expense 10,500 10,500 996 9% 1102200 63880 Subscription-Membership, Dues, & Publications8,222 8,222 4,428 54% 1102200 64080 Supplies-Office 4,000 4,000 140 3% 1102200 64360 Training & Development 32,967 32,967 - 0% 1102200 69100 Srvcs-Information Technology 210,870 210,870 52,718 25% 1102200 69200 Liab & Property Ins Charges 46,670 46,670 11,668 25% 1102400 51020 Salary & Wages 690,200 690,200 107,874 16% 1102400 51022 Salary & Wages (EOC) - - - 0% 1102400 51040 Overtime 8,050 8,050 787 10% 1102400 51042 Overtime (EOC) - - - 0% 1102400 51044 FLSA Overtime - - - 0% 1102400 51060 Part-Time Salary (PERS) - - - 0% 1102400 51080 Part-Time Salary (PARS) - - - 0% 1102400 51100 Leave-Administrative Buyout Leave 1,160 1,160 - 0% 1102400 51110 Leave-Annual Buyoutave 13,240 13,240 - 0% 1102400 51140 Leave-Holiday Buyout 4,960 4,960 - 0% 1102400 52000 Allowance-Auto 3,600 3,600 673 19% 1102400 52200 Allowance-Mobile CommunicationDevice 1,680 1,680 314 19% 1102400 52400 Benefit-ADD/ Life Insurance 3,354 3,354 204 6% 1102400 52450 Benefit-Worker's Compensation 4,575 4,575 832 18% 1102400 52700 Benefit-Deferred CompensationMatching - - 607 0% 1102400 52701 Benefit-Deferred Comp NTWD401aMatching - - 34 0% 1102400 52800 Benefit-Dental 7,574 7,574 947 13% 1102400 53000 Benefit-Short/Long Term Disability 9,062 9,062 349 4% 1102400 53100 Benefit-Retiree Medicals 2,000 2,000 474 24% 1102400 53300 Benefit-PERS Health 99,640 99,640 16,070 16% 11/4/2025
19 355
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1102400 53400 Benefit-PERS Retirement 99,200 99,200 19,885 20% 1102400 53600 Benefit-Vision 2,844 2,844 356 13% 1102400 53700 Taxes-FICA/Medicare Employer 10,140 10,140 1,583 16% 1102400 53980 Vacancy Factor (35,131) (35,131) - 0% 1102400 60040 Advertising-Legal 25,000 25,000 6,681 27% 1102400 60440 Contract Srvcs-Legal 254,450 254,450 11,346 4% 1102400 60480 Contract Srvcs-Other 29,800 29,800 662 2% 1102400 60760 Equipment-Computers < $5000 - - - 0% 1102400 60920 Equipment-Software < $5000 86,157 86,157 - 0% 1102400 62080 Maintenance-Equipment 500 500 10 2% 1102400 62160 Maintenance-Software Licenses 119,613 119,613 68,016 57% 1102400 62440 Other-Special Dept Expenditure 4,000 4,000 66 2% 1102400 62520 Other-Suspense-Expenses - - 437 0% 1102400 62680 Postage 300 300 73 24% 1102400 62720 Printing 700 700 159 23% 1102400 63520 Srvcs-Elections - - - 0% 1102400 63880 Subscription-Membership, Dues, & Publications3,000 3,000 352 12% 1102400 64080 Supplies-Office 3,500 3,500 100 3% 1102400 64360 Training & Development 5,320 5,320 875 16% 1102400 64640 Utilities-Telephone - - 80 0% 1102400 69100 Srvcs-Information Technology 194,880 194,880 48,720 25% 1102400 69200 Liab & Property Ins Charges 52,470 52,470 13,118 25% 1102600 51020 Salary & Wages 1,626,600 1,626,600 271,170 17% 1102600 51022 Salary & Wages (EOC) - - - 0% 1102600 51040 Overtime 400 400 13 3% 1102600 51042 Overtime (EOC) - - - 0% 1102600 51044 FLSA Overtime - - - 0% 1102600 51060 Part-Time Salary (PERS) - - - 0% 1102600 51080 Part-Time Salary (PARS) - - - 0% 1102600 51100 Leave-Administrative Buyout Leave 13,230 13,230 - 0% 1102600 51110 Leave-Annual Buyoutave 47,970 47,970 - 0% 1102600 51120 Leave-Compensated Absences/S 6,450 6,450 - 0% 1102600 51140 Leave-Holiday Buyout 5,940 5,940 - 0% 11/4/2025
20 356
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1102600 52000 Allowance-Auto 3,600 3,600 673 19% 1102600 52200 Allowance-Mobile CommunicationDevice 1,200 1,200 224 19% 1102600 52400 Benefit-ADD/ Life Insurance 8,350 8,350 534 6% 1102600 52450 Benefit-Worker's Compensation 12,423 12,423 2,074 17% 1102600 52700 Benefit-Deferred CompensationMatching - - 4,847 0% 1102600 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 1102600 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1102600 52800 Benefit-Dental 20,198 20,198 3,156 16% 1102600 53000 Benefit-Short/Long Term Disability 22,908 22,908 1,042 5% 1102600 53100 Benefit-Retiree Medicals 7,980 7,980 1,896 24% 1102600 53300 Benefit-PERS Health 240,220 240,220 60,886 25% 1102600 53400 Benefit-PERS Retirement 268,700 268,700 50,236 19% 1102600 53500 Benefit-Tuition Reimb. - - - 0% 1102600 53600 Benefit-Vision 7,584 7,584 1,185 16% 1102600 53700 Taxes-FICA/Medicare Employer 24,080 24,080 3,924 16% 1102600 53800 Taxes-Unemployment Insurance - - 2,763 0% 1102600 53980 Vacancy Factor (92,440) (92,440) - 0% 1102600 60200 Contract Srvcs-Audit 60,600 60,600 1,400 2% 1102600 60320 Contract Srvcs-Consultant - - 844 0% 1102600 60440 Contract Srvcs-Legal 41,250 41,250 1,410 3% 1102600 60480 Contract Srvcs-Other 61,682 61,682 15,320 25% 1102600 60520 Contract Srvcs-Property Tax 98,000 98,000 - 0% 1102600 60800 Equipment < $5000 3,700 3,700 - 0% 1102600 60840 Equipment-Furniture < $5000 15,000 15,000 328 2% 1102600 61000 Fees-Bank Administration 10,500 10,500 6,472 62% 1102600 61200 Fees-Credit Card Merchant 5,300 5,300 877 17% 1102600 61480 Fees-Investment Admin Expense 49,000 49,000 - 0% 1102600 62160 Maintenance-Software Licenses 62,500 63,750 50,609 79% 1102600 62520 Other-Suspense-Expenses - - 771 0% 1102600 62680 Postage 10,500 10,500 2,440 23% 1102600 62720 Printing 4,658 4,658 3,088 66% 1102600 62800 Prior Period Expense - - (4) 0% 1102600 63127 Program-Bus Passes 500 500 - 0% 11/4/2025
21 357
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1102600 63760 Staff-Recruitment Expense 300 300 - 0% 1102600 63880 Subscription-Membership, Dues, & Publications5,706 5,706 1,110 19% 1102600 64080 Supplies-Office 5,800 5,800 463 8% 1102600 64280 Training-Conference/Meeting 17,500 17,500 2,743 16% 1102600 64360 Training & Development 6,748 6,748 - 0% 1102600 64370 Travel-Mileage - - - 0% 1102600 69100 Srvcs-Information Technology 374,817 374,817 93,704 25% 1102600 69200 Liab & Property Ins Charges 136,510 136,510 34,127 25% 1103120 51020 Salary & Wages 449,140 449,140 78,297 17% 1103120 51040 Overtime 4,500 4,500 - 0% 1103120 51044 FLSA Overtime - - - 0% 1103120 51100 Leave-Administrative Buyout Leave 6,320 6,320 - 0% 1103120 51110 Leave-Annual Buyoutave 32,830 32,830 - 0% 1103120 51120 Leave-Compensated Absences/S 710 710 - 0% 1103120 51140 Leave-Holiday Buyout 7,770 7,770 - 0% 1103120 51200 POST/Educational Certificate Pay 12,939 12,939 - 0% 1103120 52200 Allowance-Mobile CommunicationDevice 480 480 224 47% 1103120 52300 Allowance-Uniform 1,850 1,850 346 19% 1103120 52400 Benefit-ADD/ Life Insurance 1,507 1,507 114 8% 1103120 52450 Benefit-Worker's Compensation 42,505 42,505 6,464 15% 1103120 52700 Benefit-Deferred CompensationMatching - - 299 0% 1103120 52701 Benefit-Deferred Comp NTWD401aMatching - - 571 0% 1103120 52800 Benefit-Dental 2,525 2,525 421 17% 1103120 53000 Benefit-Short/Long Term Disability 3,908 3,908 171 4% 1103120 53100 Benefit-Retiree Medicals 3,990 3,990 948 24% 1103120 53300 Benefit-PERS Health 41,610 41,610 8,272 20% 1103120 53400 Benefit-PERS Retirement 175,400 175,400 36,315 21% 1103120 53600 Benefit-Vision 948 948 158 17% 1103120 53700 Taxes-FICA/Medicare Employer 6,580 6,580 1,155 18% 1103120 53980 Vacancy Factor (31,820) (31,820) - 0% 1103120 60440 Contract Srvcs-Legal 59,370 59,370 14,189 24% 1103120 60480 Contract Srvcs-Other 879,133 879,133 237,510 27% 1103120 60840 Equipment-Furniture < $5000 - - 1,651 0% 11/4/2025
22 358
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1103120 60880 Equipment-Safety 43,700 43,700 7,487 17% 1103120 61200 Fees-Credit Card Merchant - - 664 0% 1103120 61440 Fees-Filing 2,650 2,650 - 0% 1103120 61960 Maintenance-General Maint/Repa 6,500 6,500 - 0% 1103120 62000 Maintenance-Building 180,819 180,819 22,933 13% 1103120 62120 Maintenance-Radio Equipment 5,000 5,000 3,815 76% 1103120 62160 Maintenance-Software Licenses 28,197 28,197 39,052 138% 1103120 62200 Maintenance-Vehicle 371,900 371,900 79,585 21% 1103120 62220 Vehicle Fuel 450,000 450,000 104,388 23% 1103120 62440 Other-Special Dept Expenditure 30,500 30,500 2,805 9% 1103120 62520 Other-Suspense-Expenses - - 333 0% 1103120 62680 Postage 12,000 12,000 1,300 11% 1103120 62720 Printing 22,500 22,500 2,417 11% 1103120 62800 Prior Period Expense - - 676 0% 1103120 63040 Program-Dare 5,000 5,000 - 0% 1103120 63060 Program-Citizens AcademyAcademy 5,500 5,500 - 0% 1103120 63065 Program-ExplorerExplorer 12,000 12,000 3,736 31% 1103120 63160 Program-Police Athletic League 1,000 1,000 - 0% 1103120 63360 Program-Special Events - - - 0% 1103120 63440 Program-Youth Court 5,000 5,000 3,132 63% 1103120 63800 Staff-Uniform Expense 14,200 14,200 6,735 47% 1103120 63880 Subscription-Membership, Dues, & Publications23,105 23,105 13,673 59% 1103120 64040 Supplies-Maintenance 15,000 15,000 2,953 20% 1103120 64080 Supplies-Office 45,000 45,000 1,122 2% 1103120 64200 Supplies-Safety 94,600 94,600 295 0% 1103120 64280 Training-Conference/Meeting 1,500 1,500 - 0% 1103120 64320 Training-POST - - 40 0% 1103120 64360 Training & Development - - - 0% 1103120 64480 Utilities-Communications - - - 0% 1103120 64520 Utilities-Electric 140,000 140,000 24,738 18% 1103120 64600 Utilities-Natural Gas 10,000 10,000 751 8% 1103120 64640 Utilities-Telephone 116,000 116,000 32,000 28% 1103120 64660 Utilities-Water 16,000 16,000 - 0% 11/4/2025
23 359
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1103120 69100 Srvcs-Information Technology 590,580 590,580 147,645 25% 1103120 69200 Liab & Property Ins Charges 70,710 70,710 17,678 25% 1103120 69300 Srvcs-Fleet Maintenance 781,673 781,673 - 0% 1103120 71030 Machinery & Equipment 244,575 244,575 244,575 100% 1103120 71060 Vehicles - - - 0% 1103130 51020 Salary & Wages 2,781,570 2,781,570 522,138 19% 1103130 51040 Overtime 473,400 473,400 88,854 19% 1103130 51044 FLSA Overtime - - - 0% 1103130 51060 Part-Time Salary (PERS) 159,440 159,440 31,433 20% 1103130 51070 Part-Time Salary (none) 39,990 39,990 - 0% 1103130 51080 Part-Time Salary (PARS) - - - 0% 1103130 51110 Leave-Annual Buyoutave 33,920 33,920 - 0% 1103130 51120 Leave-Compensated Absences/S 12,710 12,710 - 0% 1103130 51140 Leave-Holiday Buyout 61,700 61,700 - 0% 1103130 51170 Leave-Personal BuyoutBuyout 30 30 - 0% 1103130 51200 POST/Educational Certificate Pay 16,800 16,800 3,251 19% 1103130 52300 Allowance-Uniform 15,600 15,600 3,231 21% 1103130 52400 Benefit-ADD/ Life Insurance 9,979 9,979 665 7% 1103130 52450 Benefit-Worker's Compensation 27,762 27,762 4,973 18% 1103130 52700 Benefit-Deferred CompensationMatching - - 5,412 0% 1103130 52800 Benefit-Dental 37,872 37,872 6,312 17% 1103130 53000 Benefit-Short/Long Term Disability 47,473 47,473 2,117 4% 1103130 53100 Benefit-Retiree Medicals 3,990 3,990 948 24% 1103130 53300 Benefit-PERS Health 450,410 450,410 112,976 25% 1103130 53400 Benefit-PERS Retirement 545,600 545,600 112,351 21% 1103130 53500 Benefit-Tuition Reimb. - - - 0% 1103130 53600 Benefit-Vision 14,220 14,220 2,370 17% 1103130 53700 Taxes-FICA/Medicare Employer 50,120 50,120 9,475 19% 1103130 53980 Vacancy Factor (191,303) (191,303) - 0% 1103130 60480 Contract Srvcs-Other 23,500 23,500 10,479 45% 1103130 60800 Equipment < $5000 10,000 10,000 3,822 38% 1103130 62080 Maintenance-Equipment 500 500 1,291 258% 1103130 62120 Maintenance-Radio Equipment - - - 0% 11/4/2025
24 360
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1103130 62160 Maintenance-Software Licenses 266,306 266,306 16,391 6% 1103130 62520 Other-Suspense-Expenses - - 1,907 0% 1103130 62800 Prior Period Expense - - 65 0% 1103130 63400 Program-Undercover/Investigati - - - 0% 1103130 63800 Staff-Uniform Expense - - - 0% 1103130 63880 Subscription-Membership, Dues, & Publications2,798 2,798 1,916 68% 1103130 64080 Supplies-Office 2,500 2,500 548 22% 1103130 64280 Training-Conference/Meeting 1,000 1,000 - 0% 1103130 64320 Training-POST 10,000 10,000 - 0% 1103130 64360 Training & Development 22,238 22,238 4,786 22% 1103130 64480 Utilities-Communications 110,716 110,716 66,735 60% 1103130 64640 Utilities-Telephone 11,100 11,100 3,474 31% 1103130 69100 Srvcs-Information Technology 125,440 125,440 31,360 25% 1103130 69200 Liab & Property Ins Charges 293,640 293,640 73,410 25% 1103130 71030 Machinery & Equipment - - - 0% 1103140 51020 Salary & Wages - - - 0% 1103140 51080 Part-Time Salary (PARS) - - - 0% 1103140 52450 Benefit-Worker's Compensation - - - 0% 1103140 53300 Benefit-PERS Health - - - 0% 1103140 53400 Benefit-PERS Retirement - - - 0% 1103140 53700 Taxes-FICA/Medicare Employer - - - 0% 1103160 51020 Salary & Wages 9,034,000 9,034,000 1,651,372 18% 1103160 51022 Salary & Wages (EOC) - - - 0% 1103160 51040 Overtime 1,628,000 1,628,000 287,473 18% 1103160 51044 FLSA Overtime - - 21,497 0% 1103160 51060 Part-Time Salary (PERS) - - - 0% 1103160 51080 Part-Time Salary (PARS) 18,030 18,030 3,425 19% 1103160 51100 Leave-Administrative Buyout Leave 16,860 16,860 - 0% 1103160 51110 Leave-Annual Buyoutave 186,000 186,000 54,420 29% 1103160 51120 Leave-Compensated Absences/S 107,610 107,610 1,602 1% 1103160 51140 Leave-Holiday Buyout 488,050 488,050 2,694 1% 1103160 51160 Leave-Sick Buyout 570 570 - 0% 1103160 51170 Leave-Personal BuyoutBuyout 6,350 6,350 - 0% 11/4/2025
25 361
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1103160 51200 POST/Educational Certificate Pay 339,066 339,066 8,880 3% 1103160 52100 Allowance-Safety - - 1,316 0% 1103160 52300 Allowance-Uniform 100,800 100,800 20,382 20% 1103160 52400 Benefit-ADD/ Life Insurance 11,603 11,603 712 6% 1103160 52450 Benefit-Worker's Compensation 1,225,840 1,225,840 196,859 16% 1103160 52700 Benefit-Deferred CompensationMatching - - 11,528 0% 1103160 52800 Benefit-Dental 74,482 74,482 12,729 17% 1103160 53000 Benefit-Short/Long Term Disability 39,655 39,655 2,641 7% 1103160 53100 Benefit-Retiree Medicals 21,950 21,950 5,214 24% 1103160 53200 Benefit-PARS Retirement 234 234 45 19% 1103160 53300 Benefit-PERS Health 1,119,970 1,119,970 244,252 22% 1103160 53400 Benefit-PERS Retirement 3,053,100 3,053,100 646,156 21% 1103160 53500 Benefit-Tuition Reimb. - - 2,181 0% 1103160 53600 Benefit-Vision 27,966 27,966 4,622 17% 1103160 53700 Taxes-FICA/Medicare Employer 154,870 154,870 28,651 19% 1103160 53950 Recovered Costs-Benefit Allocfit Allocation - - - 0% 1103160 53980 Vacancy Factor (706,200) (706,200) - 0% 1103160 60880 Equipment-Safety - - - 0% 1103160 61960 Maintenance-General Maint/Repa 11,500 11,500 - 0% 1103160 62160 Maintenance-Software Licenses 200 200 8,585 4293% 1103160 62520 Other-Suspense-Expenses - - 20,517 0% 1103160 62800 Prior Period Expense - - - 0% 1103160 63050 Program-SWAT 30,000 30,000 46 0% 1103160 63880 Subscription-Membership, Dues, & Publications210 210 - 0% 1103160 63960 Supplies-K-9 32,000 31,400 8,113 26% 1103160 64280 Training-Conference/Meeting - - - 0% 1103160 64360 Training & Development - - - 0% 1103160 69100 Srvcs-Information Technology 348,160 348,160 87,040 25% 1103160 69200 Liab & Property Ins Charges 1,168,880 1,168,880 292,220 25% 1103160 71030 Machinery & Equipment 14,200 14,800 14,800 100% 1103180 51020 Salary & Wages 8,053,405 8,053,405 1,297,657 16% 1103180 51040 Overtime 912,390 912,390 224,634 25% 1103180 51044 FLSA Overtime - - 11,785 0% 11/4/2025
26 362
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1103180 51060 Part-Time Salary (PERS) - - - 0% 1103180 51080 Part-Time Salary (PARS) - - - 0% 1103180 51100 Leave-Administrative Buyout Leave 13,210 13,210 - 0% 1103180 51110 Leave-Annual Buyoutave 284,270 284,270 23,417 8% 1103180 51120 Leave-Compensated Absences/S 39,730 39,730 1,261 3% 1103180 51140 Leave-Holiday Buyout 329,730 329,730 1,394 0% 1103180 51170 Leave-Personal BuyoutBuyout 7,290 7,290 - 0% 1103180 51200 POST/Educational Certificate Pay 245,849 245,849 7,440 3% 1103180 52100 Allowance-Safety - - 787 0% 1103180 52200 Allowance-Mobile CommunicationDevice 1,920 1,920 359 19% 1103180 52300 Allowance-Uniform 76,500 76,500 13,012 17% 1103180 52400 Benefit-ADD/ Life Insurance 16,357 16,357 859 5% 1103180 52450 Benefit-Worker's Compensation 896,747 896,747 132,388 15% 1103180 52700 Benefit-Deferred CompensationMatching - - 4,117 0% 1103180 52800 Benefit-Dental 72,588 72,588 10,602 15% 1103180 53000 Benefit-Short/Long Term Disability 51,450 51,450 2,602 5% 1103180 53100 Benefit-Retiree Medicals 35,560 35,560 7,584 21% 1103180 53200 Benefit-PARS Retirement - - - 0% 1103180 53300 Benefit-PERS Health 1,019,780 1,019,780 213,196 21% 1103180 53400 Benefit-PERS Retirement 2,909,000 2,909,000 523,794 18% 1103180 53500 Benefit-Tuition Reimb. - - 7,668 0% 1103180 53600 Benefit-Vision 27,255 27,255 3,981 15% 1103180 53700 Taxes-FICA/Medicare Employer 133,875 133,875 21,811 16% 1103180 53980 Vacancy Factor (615,971) (615,971) - 0% 1103180 60480 Contract Srvcs-Other 95,110 95,110 7,000 7% 1103180 60760 Equipment-Computers < $5000 - - - 0% 1103180 60800 Equipment < $5000 10,000 10,000 - 0% 1103180 60880 Equipment-Safety 8,000 8,000 2,338 29% 1103180 61560 Other Interest Expense 2,400 2,400 222 9% 1103180 62080 Maintenance-Equipment - - - 0% 1103180 62160 Maintenance-Software Licenses 67,550 67,550 60,556 90% 1103180 62520 Other-Suspense-Expenses - - 35,534 0% 1103180 62800 Prior Period Expense - - 205 0% 11/4/2025
27 363
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1103180 63400 Program-Undercover/Investigative Expense 20,000 20,000 3,464 17% 1103180 63520 Srvcs-Elections - - - 0% 1103180 63800 Staff-Uniform Expense - - - 0% 1103180 63880 Subscription-Membership, Dues, & Publications11,726 11,726 1,161 10% 1103180 64080 Supplies-Office 5,000 5,000 759 15% 1103180 64200 Supplies-Safety 24,234 24,234 1,179 5% 1103180 64280 Training-Conference/Meeting - - - 0% 1103180 64320 Training-POST 186,810 186,810 19,427 10% 1103180 64360 Training & Development 188,298 188,298 45,842 24% 1103180 64480 Utilities-Communications 18,875 18,875 1,616 9% 1103180 69100 Srvcs-Information Technology 425,950 425,950 106,487 25% 1103180 69200 Liab & Property Ins Charges 913,500 913,500 228,375 25% 1103520 69300 Srvcs-Fleet Maintenance 296,839 296,839 - 0% 1104100 51020 Salary & Wages 604,200 604,200 86,446 14% 1104100 51022 Salary & Wages (EOC) - - - 0% 1104100 51100 Leave-Administrative Buyout Leave 11,150 11,150 - 0% 1104100 51110 Leave-Annual Buyoutave 10,260 10,260 - 0% 1104100 51140 Leave-Holiday Buyout 4,880 4,880 - 0% 1104100 52000 Allowance-Auto 3,600 3,600 673 19% 1104100 52200 Allowance-Mobile CommunicationDevice 1,200 1,200 134 11% 1104100 52400 Benefit-ADD/ Life Insurance 3,644 3,644 165 5% 1104100 52450 Benefit-Worker's Compensation 4,834 4,834 661 14% 1104100 52700 Benefit-Deferred CompensationMatching - - 264 0% 1104100 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 1104100 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1104100 52800 Benefit-Dental 5,050 5,050 631 13% 1104100 53000 Benefit-Short/Long Term Disability 7,763 7,763 247 3% 1104100 53300 Benefit-PERS Health 76,220 76,220 12,104 16% 1104100 53400 Benefit-PERS Retirement 94,200 94,200 15,490 16% 1104100 53600 Benefit-Vision 1,896 1,896 237 13% 1104100 53700 Taxes-FICA/Medicare Employer 8,770 8,770 1,226 14% 1104100 53980 Vacancy Factor (33,507) (33,507) - 0% 1104100 60020 Advertising 10,000 10,000 - 0% 11/4/2025
28 364
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1104100 60440 Contract Srvcs-Legal 21,520 21,520 3,207 15% 1104100 60480 Contract Srvcs-Other 50,000 50,000 - 0% 1104100 62170 Maintenance-MIC 5,000 5,000 97 2% 1104100 62200 Maintenance-Vehicle 2,000 2,000 - 0% 1104100 62440 Other-Special Dept Expenditure - - - 0% 1104100 62520 Other-Suspense-Expenses - - 2,903 0% 1104100 62680 Postage 1,000 1,000 54 5% 1104100 62720 Printing 500 500 - 0% 1104100 62800 Prior Period Expense - - - 0% 1104100 62976 Program- ICSC 50,000 50,000 300 1% 1104100 62977 Program-Innovation CenterCenter 22,500 22,500 - 0% 1104100 62978 Program-Shop Local ProgramCenter 40,000 40,000 - 0% 1104100 62979 Program-Data AnalysisCenter 30,000 30,000 - 0% 1104100 63120 Program-Marketing 46,500 46,500 8,486 18% 1104100 63121 Program-MIC Marketing 20,000 20,000 20 0% 1104100 63880 Subscription-Membership, Dues, & Publications47,500 47,500 29,075 61% 1104100 63881 Subscription-MIC MembershpDues& Publications8,500 8,500 - 0% 1104100 63921 Supplies-MIC 1,500 1,500 - 0% 1104100 64080 Supplies-Office 1,500 1,500 - 0% 1104100 64280 Training-Conference/Meeting - - - 0% 1104100 64440 Travel-Official Meetings - - - 0% 1104100 69100 Srvcs-Information Technology 27,530 27,530 6,883 25% 1104100 69200 Liab & Property Ins Charges 52,130 52,130 13,033 25% 1104100 69300 Srvcs-Fleet Maintenance 10,476 10,476 - 0% 1104140 51020 Salary & Wages 597,310 597,310 109,016 18% 1104140 51022 Salary & Wages (EOC) - - - 0% 1104140 51040 Overtime 8,700 8,700 290 3% 1104140 51042 Overtime (EOC) - - - 0% 1104140 51044 FLSA Overtime - - - 0% 1104140 51110 Leave-Annual Buyoutave 620 620 - 0% 1104140 51120 Leave-Compensated Absences/S - - - 0% 1104140 51140 Leave-Holiday Buyout 830 830 - 0% 1104140 52000 Allowance-Auto 360 360 67 19% 11/4/2025
29 365
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1104140 52200 Allowance-Mobile CommunicationDevice 72 72 13 19% 1104140 52300 Allowance-Uniform 4,000 4,000 747 19% 1104140 52400 Benefit-ADD/ Life Insurance 2,399 2,399 156 7% 1104140 52450 Benefit-Worker's Compensation 12,184 12,184 2,519 21% 1104140 52700 Benefit-Deferred CompensationMatching - - 1,163 0% 1104140 52701 Benefit-Deferred Comp NTWD401aMatching - - 61 0% 1104140 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1104140 52800 Benefit-Dental 7,701 7,701 1,178 15% 1104140 53000 Benefit-Short/Long Term Disability 9,015 9,015 406 5% 1104140 53300 Benefit-PERS Health 98,359 98,359 26,544 27% 1104140 53400 Benefit-PERS Retirement 103,170 103,170 21,122 20% 1104140 53600 Benefit-Vision 2,891 2,891 442 15% 1104140 53700 Taxes-FICA/Medicare Employer 8,933 8,933 1,545 17% 1104140 53980 Vacancy Factor (34,262) (34,262) - 0% 1104140 60040 Advertising-Legal - - - 0% 1104140 60440 Contract Srvcs-Legal 95,290 95,290 8,111 9% 1104140 60480 Contract Srvcs-Other 77,000 77,000 (22) 0% 1104140 60520 Contract Srvcs-Property Tax - - - 0% 1104140 62520 Other-Suspense-Expenses - - - 0% 1104140 62680 Postage 5,000 5,000 775 15% 1104140 62720 Printing 3,500 3,500 - 0% 1104140 63880 Subscription-Membership, Dues, & Publications1,500 1,500 207 14% 1104140 64080 Supplies-Office 3,500 3,500 - 0% 1104140 64200 Supplies-Safety 465 465 - 0% 1104140 64360 Training & Development 4,227 4,227 - 0% 1104140 64640 Utilities-Telephone 6,000 6,000 1,172 20% 1104140 69100 Srvcs-Information Technology 60,200 60,200 15,050 25% 1104140 69200 Liab & Property Ins Charges 60,940 60,940 15,235 25% 1104140 69300 Srvcs-Fleet Maintenance 28,223 28,223 - 0% 1104400 51020 Salary & Wages 1,651,310 1,651,310 283,867 17% 1104400 51022 Salary & Wages (EOC) - - - 0% 1104400 51040 Overtime 5,880 5,880 100 2% 1104400 51042 Overtime (EOC) - - - 0% 11/4/2025
30 366
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1104400 51044 FLSA Overtime - - - 0% 1104400 51100 Leave-Administrative Buyout Leave 2,270 2,270 - 0% 1104400 51110 Leave-Annual Buyoutave 24,570 24,570 - 0% 1104400 51120 Leave-Compensated Absences/S - - - 0% 1104400 51140 Leave-Holiday Buyout 6,120 6,120 - 0% 1104400 52000 Allowance-Auto 2,520 2,520 471 19% 1104400 52200 Allowance-Mobile CommunicationDevice 504 504 94 19% 1104400 52400 Benefit-ADD/ Life Insurance 9,995 9,995 528 5% 1104400 52450 Benefit-Worker's Compensation 17,794 17,794 3,065 17% 1104400 52700 Benefit-Deferred CompensationMatching - - 2,291 0% 1104400 52701 Benefit-Deferred Comp NTWD401aMatching - - 430 0% 1104400 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1104400 52800 Benefit-Dental 16,032 16,032 2,462 15% 1104400 53000 Benefit-Short/Long Term Disability 24,280 24,280 982 4% 1104400 53100 Benefit-Retiree Medicals 6,150 6,150 1,422 23% 1104400 53300 Benefit-PERS Health 224,063 224,063 44,490 20% 1104400 53400 Benefit-PERS Retirement 294,090 294,090 55,760 19% 1104400 53600 Benefit-Vision 6,020 6,020 924 15% 1104400 53700 Taxes-FICA/Medicare Employer 24,041 24,041 4,197 17% 1104400 53980 Vacancy Factor (92,068) (92,068) - 0% 1104400 60040 Advertising-Legal 20,000 20,000 2,743 14% 1104400 60080 Commission-Planning 12,000 12,000 - 0% 1104400 60320 Contract Srvcs-Consultant 12,000 12,000 2,792 23% 1104400 60440 Contract Srvcs-Legal 52,390 52,390 15,309 29% 1104400 60480 Contract Srvcs-Other 575,000 738,120 44,045 6% 1104400 62520 Other-Suspense-Expenses - - 1,682 0% 1104400 62680 Postage 7,500 7,500 611 8% 1104400 62720 Printing 2,000 2,000 - 0% 1104400 62800 Prior Period Expense - - 3,237 0% 1104400 63880 Subscription-Membership, Dues, & Publications5,000 5,000 3,830 77% 1104400 64080 Supplies-Office 3,000 3,000 20 1% 1104400 64280 Training-Conference/Meeting - - 3,812 0% 1104400 64360 Training & Development 12,740 12,740 150 1% 11/4/2025
31 367
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1104400 64600 Utilities-Natural Gas - - - 0% 1104400 64640 Utilities-Telephone - - 77 0% 1104400 69100 Srvcs-Information Technology 258,030 258,030 64,508 25% 1104400 69200 Liab & Property Ins Charges 138,540 138,540 34,635 25% 1104600 51020 Salary & Wages 1,377,800 1,377,800 252,474 18% 1104600 51022 Salary & Wages (EOC) - - - 0% 1104600 51040 Overtime 5,460 5,460 - 0% 1104600 51044 FLSA Overtime - - - 0% 1104600 51080 Part-Time Salary (PARS) - - - 0% 1104600 51100 Leave-Administrative Buyout Leave 4,000 4,000 - 0% 1104600 51110 Leave-Annual Buyoutave 21,430 21,430 - 0% 1104600 51120 Leave-Compensated Absences/S 620 620 - 0% 1104600 51140 Leave-Holiday Buyout 4,500 4,500 - 0% 1104600 52000 Allowance-Auto 720 720 134 19% 1104600 52200 Allowance-Mobile CommunicationDevice 1,104 1,104 296 27% 1104600 52400 Benefit-ADD/ Life Insurance 5,021 5,021 340 7% 1104600 52450 Benefit-Worker's Compensation 18,300 18,300 3,905 21% 1104600 52700 Benefit-Deferred CompensationMatching - - 2,520 0% 1104600 52701 Benefit-Deferred Comp NTWD401aMatching - - 123 0% 1104600 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1104600 52800 Benefit-Dental 16,664 16,664 2,777 17% 1104600 53000 Benefit-Short/Long Term Disability 20,244 20,244 1,022 5% 1104600 53100 Benefit-Retiree Medicals 3,990 3,990 474 12% 1104600 53300 Benefit-PERS Health 215,458 215,458 46,875 22% 1104600 53400 Benefit-PERS Retirement 214,640 214,640 44,931 21% 1104600 53600 Benefit-Vision 6,257 6,257 1,043 17% 1104600 53700 Taxes-FICA/Medicare Employer 20,266 20,266 3,693 18% 1104600 53980 Vacancy Factor (77,459) (77,459) - 0% 1104600 60440 Contract Srvcs-Legal 4,800 4,800 147 3% 1104600 60480 Contract Srvcs-Other 225,000 225,000 54,363 24% 1104600 60880 Equipment-Safety 2,000 2,000 545 27% 1104600 62160 Maintenance-Software Licenses - - - 0% 1104600 62520 Other-Suspense-Expenses - - 1,956 0% 11/4/2025
32 368
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1104600 62680 Postage 1,500 1,500 129 9% 1104600 62720 Printing 1,500 1,500 76 5% 1104600 63800 Staff-Uniform Expense 2,200 2,200 - 0% 1104600 63880 Subscription-Membership, Dues, & Publications8,500 8,500 2,814 33% 1104600 64080 Supplies-Office 3,900 3,900 - 0% 1104600 64330 Program-CASP 5,000 5,000 1,535 31% 1104600 64360 Training & Development 13,404 13,404 4,615 34% 1104600 64640 Utilities-Telephone 3,800 3,800 415 11% 1104600 69100 Srvcs-Information Technology 269,400 269,400 67,350 25% 1104600 69200 Liab & Property Ins Charges 122,590 122,590 30,647 25% 1104600 69300 Srvcs-Fleet Maintenance 13,220 13,220 - 0% 1105000 51020 Salary & Wages 174,450 174,450 32,285 19% 1105000 51022 Salary & Wages (EOC) - - - 0% 1105000 51040 Overtime 26,040 26,040 1,983 8% 1105000 51042 Overtime (EOC) - - - 0% 1105000 51044 FLSA Overtime - - - 0% 1105000 51110 Leave-Annual Buyoutave 8,430 8,430 - 0% 1105000 51140 Leave-Holiday Buyout 3,290 3,290 - 0% 1105000 52200 Allowance-Mobile CommunicationDevice 480 480 127 26% 1105000 52400 Benefit-ADD/ Life Insurance 874 874 58 7% 1105000 52450 Benefit-Worker's Compensation 1,160 1,160 593 51% 1105000 52700 Benefit-Deferred CompensationMatching - - 1,579 0% 1105000 52800 Benefit-Dental 2,525 2,525 421 17% 1105000 53000 Benefit-Short/Long Term Disability 3,065 3,065 136 4% 1105000 53300 Benefit-PERS Health 50,290 50,290 7,607 15% 1105000 53400 Benefit-PERS Retirement 35,800 35,800 7,233 20% 1105000 53600 Benefit-Vision 948 948 158 17% 1105000 53700 Taxes-FICA/Medicare Employer 2,910 2,910 500 17% 1105000 53980 Vacancy Factor (12,410) (12,410) - 0% 1105000 60840 Equipment-Furniture < $5000 3,000 3,000 - 0% 1105000 62440 Other-Special Dept Expenditure 27,345 27,345 528 2% 1105000 62520 Other-Suspense-Expenses - - 1,648 0% 1105000 63360 Program-Special Events 203,302 211,102 15,496 7% 11/4/2025
33 369
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1105000 63880 Subscription-Membership, Dues, & Publications3,170 3,170 2,000 63% 1105000 64360 Training & Development 3,804 3,804 - 0% 1105000 69100 Srvcs-Information Technology 6,440 6,440 1,610 25% 1105000 69200 Liab & Property Ins Charges 18,280 18,280 4,570 25% 1105100 60440 Contract Srvcs-Legal 1,330 1,330 - 0% 1105100 60480 Contract Srvcs-Other 120,000 682,874 33,929 5% 1105100 60880 Equipment-Safety 1,200 1,200 381 32% 1105100 62000 Maintenance-Building - - 300 0% 1105100 62200 Maintenance-Vehicle 3,000 3,000 - 0% 1105100 62220 Vehicle Fuel 4,800 4,800 - 0% 1105100 62440 Other-Special Dept Expenditure 1,000 1,000 - 0% 1105100 62520 Other-Suspense-Expenses - - 1,931 0% 1105100 62800 Prior Period Expense - - - 0% 1105100 63120 Program-Marketing 2,500 2,500 - 0% 1105100 63320 Program-Special Department Expense 10,000 10,000 - 0% 1105100 63800 Staff-Uniform Expense 900 900 - 0% 1105100 63880 Subscription-Membership, Dues, & Publications600 600 - 0% 1105100 64080 Supplies-Office 2,000 2,000 85 4% 1105100 64280 Training-Conference/Meeting 2,000 2,000 - 0% 1105100 64360 Training & Development 3,623 3,623 - 0% 1105100 64440 Travel-Official Meetings - - - 0% 1105144 60800 Equipment < $5000 16,390 16,390 - 0% 1105144 60840 Equipment-Furniture < $5000 3,000 3,000 - 0% 1105144 62000 Maintenance-Building 10,000 10,000 - 0% 1105144 69300 Srvcs-Fleet Maintenance 26,771 26,771 - 0% 1105144 71010 Furniture & Fixtures 6,000 6,000 - 0% 1105162 69300 Srvcs-Fleet Maintenance 47,313 47,313 - 0% 1105900 60480 Contract Srvcs-Other 2,000 2,000 - 0% 1105900 60760 Equipment-Computers < $5000 7,500 7,500 - 0% 1105900 62000 Maintenance-Building 16,463 16,463 - 0% 1106120 51020 Salary & Wages 1,101,479 1,101,479 221,306 20% 1106120 51022 Salary & Wages (EOC) - - - 0% 1106120 51040 Overtime 18,207 18,207 2,187 12% 11/4/2025
34 370
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1106120 51042 Overtime (EOC) - - - 0% 1106120 51044 FLSA Overtime - - - 0% 1106120 51100 Leave-Administrative Buyout Leave 16,220 16,220 - 0% 1106120 51110 Leave-Annual Buyoutave 16,710 16,710 - 0% 1106120 51120 Leave-Compensated Absences/S 5,600 5,600 - 0% 1106120 51140 Leave-Holiday Buyout 3,170 3,170 - 0% 1106120 52000 Allowance-Auto 1,800 1,800 336 19% 1106120 52200 Allowance-Mobile CommunicationDevice 2,040 2,040 291 14% 1106120 52300 Allowance-Uniform - - - 0% 1106120 52400 Benefit-ADD/ Life Insurance 7,518 7,518 335 4% 1106120 52450 Benefit-Worker's Compensation 15,093 15,093 3,261 22% 1106120 52700 Benefit-Deferred CompensationMatching - - 2,317 0% 1106120 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 1106120 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1106120 52800 Benefit-Dental 12,119 12,119 1,915 16% 1106120 53000 Benefit-Short/Long Term Disability 17,559 17,559 740 4% 1106120 53100 Benefit-Retiree Medicals 2,000 2,000 474 24% 1106120 53300 Benefit-PERS Health 199,463 199,463 44,158 22% 1106120 53400 Benefit-PERS Retirement 271,430 271,430 44,434 16% 1106120 53600 Benefit-Vision 4,550 4,550 719 16% 1106120 53700 Taxes-FICA/Medicare Employer 17,662 17,662 3,233 18% 1106120 53980 Vacancy Factor (68,505) (68,505) - 0% 1106120 60240 Contract Srvcs-Traffic SignalSignal Maintenance290,000 - - 0% 1106120 60360 Contract Srvcs-Engineering 270,000 270,000 19,571 7% 1106120 60440 Contract Srvcs-Legal 34,790 34,790 5,593 16% 1106120 60480 Contract Srvcs-Other 115,000 115,000 - 0% 1106120 60600 Contract Srvcs-Plan Check 750,000 750,000 38,128 5% 1106120 60640 Contract Srvcs-Inspection 500,000 500,000 44,560 9% 1106120 60880 Equipment-Safety 600 600 - 0% 1106120 60920 Equipment-Software < $5000 2,000 2,000 - 0% 1106120 61960 Maintenance-General Maint/Repa - - - 0% 1106120 62520 Other-Suspense-Expenses - - 378 0% 1106120 62680 Postage 630 630 10 2% 11/4/2025
35 371
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1106120 62720 Printing 520 520 152 29% 1106120 63800 Staff-Uniform Expense 750 500 - 0% 1106120 63880 Subscription-Membership, Dues, & Publications2,500 2,500 1,535 61% 1106120 64040 Supplies-Maintenance 210,000 5,000 - 0% 1106120 64080 Supplies-Office 3,120 3,120 33 1% 1106120 64360 Training & Development 7,728 7,728 - 0% 1106120 64640 Utilities-Telephone 2,600 1,640 42 3% 1106120 69100 Srvcs-Information Technology 250,870 250,870 62,717 25% 1106120 69200 Liab & Property Ins Charges 105,870 105,870 26,468 25% 1106120 69300 Srvcs-Fleet Maintenance 17,398 17,398 - 0% 1106120 99999 Accts Payable Outstanding Inv - - - 0% 1106145 51020 Salary & Wages 579,403 579,403 94,821 16% 1106145 51040 Overtime 6,060 6,060 1,854 31% 1106145 51042 Overtime (EOC) - - - 0% 1106145 51044 FLSA Overtime - - - 0% 1106145 51100 Leave-Administrative Buyout Leave - - - 0% 1106145 51110 Leave-Annual Buyoutave 1,950 1,950 - 0% 1106145 51120 Leave-Compensated Absences/S 2,140 2,140 - 0% 1106145 51140 Leave-Holiday Buyout 720 720 - 0% 1106145 51160 Leave-Sick Buyout - - - 0% 1106145 51170 Leave-Personal BuyoutBuyout - - - 0% 1106145 52000 Allowance-Auto 3,600 3,600 673 19% 1106145 52200 Allowance-Mobile CommunicationDevice 720 720 134 19% 1106145 52300 Allowance-Uniform - - - 0% 1106145 52400 Benefit-ADD/ Life Insurance 2,466 2,466 171 7% 1106145 52450 Benefit-Worker's Compensation 56,981 56,981 10,049 18% 1106145 52700 Benefit-Deferred CompensationMatching - - 849 0% 1106145 52800 Benefit-Dental 6,628 6,628 999 15% 1106145 53000 Benefit-Short/Long Term Disability 7,723 7,723 315 4% 1106145 53300 Benefit-PERS Health 86,600 86,600 19,610 23% 1106145 53400 Benefit-PERS Retirement 118,825 118,825 19,084 16% 1106145 53600 Benefit-Vision 2,489 2,489 375 15% 1106145 53700 Taxes-FICA/Medicare Employer 10,075 10,075 1,413 14% 11/4/2025
36 372
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1106145 53980 Vacancy Factor (35,455) (35,455) - 0% 1106145 60440 Contract Srvcs-Legal - - - 0% 1106145 60560 Contract Srvcs-Street Sweeping 46,000 46,000 7,873 17% 1106145 60880 Equipment-Safety 3,000 3,000 1,010 34% 1106145 61440 Fees-Filing 1,500 1,500 - 0% 1106145 62440 Other-Special Dept Expenditure 3,200 3,200 1,082 34% 1106145 62520 Other-Suspense-Expenses - - - 0% 1106145 63800 Staff-Uniform Expense 8,500 8,500 1,295 15% 1106145 63880 Subscription-Membership, Dues, & Publications210 210 - 0% 1106145 64080 Supplies-Office 500 500 - 0% 1106145 64360 Training & Development 2,415 2,415 - 0% 1106145 64520 Utilities-Electric 24,000 24,000 1,567 7% 1106145 64560 Utilities-Electric-Street Lighting - - - 0% 1106145 64640 Utilities-Telephone 7,500 7,500 1,075 14% 1106145 69100 Srvcs-Information Technology 105,830 105,830 - 0% 1106145 69200 Liab & Property Ins Charges 63,790 63,790 - 0% 1106145 69300 Srvcs-Fleet Maintenance 58,184 58,184 - 0% 1106150 60480 Contract Srvcs-Other 20,500 20,500 - 0% 1106150 61040 Fees-Bond Administration 500 500 - 0% 1106150 61960 Maintenance-General Maint/Repa 80,000 80,000 - 0% 1106150 64560 Utilities-Electric-Street Lighting 80,000 80,000 8,141 10% 1106150 71030 Machinery & Equipment - - - 0% 1106155 51020 Salary & Wages 251,620 251,620 47,478 19% 1106155 51040 Overtime 4,080 4,080 433 11% 1106155 51044 FLSA Overtime - - - 0% 1106155 51110 Leave-Annual Buyoutave - - - 0% 1106155 51140 Leave-Holiday Buyout 310 310 - 0% 1106155 52300 Allowance-Uniform - - - 0% 1106155 52400 Benefit-ADD/ Life Insurance 1,526 1,526 81 5% 1106155 52450 Benefit-Worker's Compensation 89,469 89,469 14,888 17% 1106155 52700 Benefit-Deferred CompensationMatching - - 486 0% 1106155 52800 Benefit-Dental 3,787 3,787 631 17% 1106155 53000 Benefit-Short/Long Term Disability 4,476 4,476 198 4% 11/4/2025
37 373
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1106155 53100 Benefit-Retiree Medicals 2,000 2,000 474 24% 1106155 53300 Benefit-PERS Health 53,870 53,870 11,496 21% 1106155 53400 Benefit-PERS Retirement 49,000 49,000 10,245 21% 1106155 53600 Benefit-Vision 1,422 1,422 237 17% 1106155 53700 Taxes-FICA/Medicare Employer 3,710 3,710 750 20% 1106155 53980 Vacancy Factor (18,611) (18,611) - 0% 1106155 60480 Contract Srvcs-Other 15,000 15,000 2,711 18% 1106155 60880 Equipment-Safety 1,500 1,500 596 40% 1106155 61440 Fees-Filing 3,000 3,000 1,727 58% 1106155 61960 Maintenance-General Maint/Repa - - - 0% 1106155 62000 Maintenance-Building 404,000 404,000 44,846 11% 1106155 62800 Prior Period Expense - - - 0% 1106155 63800 Staff-Uniform Expense 300 300 - 0% 1106155 64040 Supplies-Maintenance 10,000 10,000 86 1% 1106155 64080 Supplies-Office 500 500 - 0% 1106155 64360 Training & Development 1,256 1,256 - 0% 1106155 64520 Utilities-Electric 367,500 367,500 106,969 29% 1106155 64560 Utilities-Electric-Street Lighting - - 11,825 0% 1106155 64600 Utilities-Natural Gas 15,000 15,000 1,111 7% 1106155 64640 Utilities-Telephone 2,700 2,700 383 14% 1106155 64660 Utilities-Water 21,875 21,875 486 2% 1106155 69100 Srvcs-Information Technology 7,280 7,280 - 0% 1106155 69200 Liab & Property Ins Charges 39,490 39,490 - 0% 1106155 69300 Srvcs-Fleet Maintenance 44,063 44,063 - 0% 1106160 51020 Salary & Wages 130,200 130,200 - 0% 1106160 52200 Allowance-Mobile CommunicationDevice 480 480 - 0% 1106160 52400 Benefit-ADD/ Life Insurance 1,353 1,353 - 0% 1106160 52450 Benefit-Worker's Compensation 1,877 1,877 - 0% 1106160 52800 Benefit-Dental 1,262 1,262 - 0% 1106160 53000 Benefit-Short/Long Term Disability 2,210 2,210 - 0% 1106160 53300 Benefit-PERS Health 26,000 26,000 - 0% 1106160 53400 Benefit-PERS Retirement 54,000 54,000 - 0% 1106160 53600 Benefit-Vision 474 474 - 0% 11/4/2025
38 374
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1106160 53700 Taxes-FICA/Medicare Employer 1,890 1,890 - 0% 1106160 53980 Vacancy Factor (8,790) (8,790) - 0% 1106160 60440 Contract Srvcs-Legal - - - 0% 1106160 60480 Contract Srvcs-Other - - 660 0% 1106160 60800 Equipment < $5000 - - - 0% 1106160 62200 Maintenance-Vehicle 81,900 81,900 6,076 7% 1106160 62220 Vehicle Fuel 65,000 65,000 11,192 17% 1106500 62520 Other-Suspense-Expenses - - 59 0% 1106500 69300 Srvcs-Fleet Maintenance - - - 0% 1106520 69300 Srvcs-Fleet Maintenance - - - 0% 1106545 51020 Salary & Wages - - 965 0% 1106545 51040 Overtime - - - 0% 1106545 51110 Leave-Annual Buyoutave - - - 0% 1106545 51120 Leave-Compensated Absences/S - - - 0% 1106545 51140 Leave-Holiday Buyout - - - 0% 1106545 52000 Allowance-Auto - - - 0% 1106545 52200 Allowance-Mobile CommunicationDevice - - - 0% 1106545 52400 Benefit-ADD/ Life Insurance - - - 0% 1106545 52450 Benefit-Worker's Compensation - - 7 0% 1106545 52700 Benefit-Deferred CompensationMatching - - 250 0% 1106545 52800 Benefit-Dental - - - 0% 1106545 53000 Benefit-Short/Long Term Disability - - - 0% 1106545 53300 Benefit-PERS Health - - 236 0% 1106545 53400 Benefit-PERS Retirement - - 249 0% 1106545 53600 Benefit-Vision - - - 0% 1106545 53700 Taxes-FICA/Medicare Employer - - 19 0% 1106545 53980 Vacancy Factor - - - 0% 1106545 60240 Contract Srvcs-Traffic SignalSignal Maintenance - - - 0% 1106545 60560 Contract Srvcs-Street Sweeping - - - 0% 1106545 60880 Equipment-Safety - - - 0% 1106545 61440 Fees-Filing - - - 0% 1106545 62440 Other-Special Dept Expenditure - - - 0% 1106545 62520 Other-Suspense-Expenses - - 4,604 0% 11/4/2025
39 375
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1106545 63800 Staff-Uniform Expense - 250 - 0% 1106545 63880 Subscription-Membership, Dues, & Publications- - - 0% 1106545 64040 Supplies-Maintenance - 205,000 3,658 2% 1106545 64080 Supplies-Office - - - 0% 1106545 64360 Training & Development - - 550 0% 1106545 64520 Utilities-Electric - - - 0% 1106545 64560 Utilities-Electric-Street Lighting - - - 0% 1106545 64640 Utilities-Telephone - 960 - 0% 1106545 69100 Srvcs-Information Technology - - 26,458 0% 1106545 69200 Liab & Property Ins Charges - - 15,947 0% 1106545 69300 Srvcs-Fleet Maintenance - - - 0% 1106550 60240 Contract Srvcs-Traffic SignalSignal Maintenance - 290,000 67,685 23% 1106550 60480 Contract Srvcs-Other - - 1,283 0% 1106550 61040 Fees-Bond Administration - - - 0% 1106550 61960 Maintenance-General Maint/Repa - - 17,798 0% 1106550 63800 Staff-Uniform Expense - - - 0% 1106550 64040 Supplies-Maintenance - - 670 0% 1106550 64560 Utilities-Electric-Street Lighting - - - 0% 1106550 64640 Utilities-Telephone - - - 0% 1106555 51020 Salary & Wages - - 965 0% 1106555 51040 Overtime - - - 0% 1106555 51110 Leave-Annual Buyoutave - - - 0% 1106555 51140 Leave-Holiday Buyout - - - 0% 1106555 52400 Benefit-ADD/ Life Insurance - - - 0% 1106555 52450 Benefit-Worker's Compensation - - 7 0% 1106555 52700 Benefit-Deferred CompensationMatching - - 250 0% 1106555 52800 Benefit-Dental - - - 0% 1106555 53000 Benefit-Short/Long Term Disability - - - 0% 1106555 53100 Benefit-Retiree Medicals - - - 0% 1106555 53300 Benefit-PERS Health - - 236 0% 1106555 53400 Benefit-PERS Retirement - - 249 0% 1106555 53600 Benefit-Vision - - - 0% 1106555 53700 Taxes-FICA/Medicare Employer - - 19 0% 11/4/2025
40 376
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1106555 53980 Vacancy Factor - - - 0% 1106555 60480 Contract Srvcs-Other - - - 0% 1106555 60880 Equipment-Safety - - - 0% 1106555 61440 Fees-Filing - - - 0% 1106555 61960 Maintenance-General Maint/Repa - - - 0% 1106555 62000 Maintenance-Building - - 924 0% 1106555 62520 Other-Suspense-Expenses - - 2,820 0% 1106555 63800 Staff-Uniform Expense - - - 0% 1106555 64040 Supplies-Maintenance - - - 0% 1106555 64080 Supplies-Office - - 9 0% 1106555 64360 Training & Development - - - 0% 1106555 64520 Utilities-Electric - - - 0% 1106555 64560 Utilities-Electric-Street Lighting - - - 0% 1106555 64600 Utilities-Natural Gas - - - 0% 1106555 64640 Utilities-Telephone - - - 0% 1106555 64660 Utilities-Water - - 2,761 0% 1106555 69100 Srvcs-Information Technology - - 1,820 0% 1106555 69200 Liab & Property Ins Charges - - 9,872 0% 1106555 69300 Srvcs-Fleet Maintenance - - - 0% 1106560 51020 Salary & Wages - - - 0% 1106560 52200 Allowance-Mobile CommunicationDevice - - - 0% 1106560 52400 Benefit-ADD/ Life Insurance - - - 0% 1106560 52450 Benefit-Worker's Compensation - - - 0% 1106560 52800 Benefit-Dental - - - 0% 1106560 53000 Benefit-Short/Long Term Disability - - - 0% 1106560 53300 Benefit-PERS Health - - - 0% 1106560 53400 Benefit-PERS Retirement - - - 0% 1106560 53600 Benefit-Vision - - - 0% 1106560 53700 Taxes-FICA/Medicare Employer - - - 0% 1106560 53980 Vacancy Factor - - - 0% 1106560 60480 Contract Srvcs-Other - - - 0% 1106560 60800 Equipment < $5000 - - - 0% 1106560 62200 Maintenance-Vehicle - - - 0% 11/4/2025
41 377
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1106560 62220 Vehicle Fuel - - 1,373 0% 1107500 60480 Contract Srvcs-Other - - 2,430 0% 1107500 62800 Prior Period Expense - - - 0% 1107500 70000 Construction - - 491,503 0% 1107500 71020 Software & Intangible Assets - - - 0% 1111600 53100 Benefit-Retiree Medicals - - 1,351 0% 1111600 62960 Program-Community Relations 102,000 102,000 4,511 4% 1111600 64360 Training & Development 6,038 6,038 - 0% 1112100 51020 Salary & Wages 110,700 110,700 19,896 18% 1112100 51022 Salary & Wages (EOC) - - - 0% 1112100 51040 Overtime - - - 0% 1112100 51044 FLSA Overtime - - - 0% 1112100 51140 Leave-Holiday Buyout 710 710 - 0% 1112100 52200 Allowance-Mobile CommunicationDevice 480 480 90 19% 1112100 52400 Benefit-ADD/ Life Insurance 731 731 41 6% 1112100 52450 Benefit-Worker's Compensation 886 886 152 17% 1112100 52700 Benefit-Deferred CompensationMatching - - - 0% 1112100 52800 Benefit-Dental 1,262 1,262 210 17% 1112100 53000 Benefit-Short/Long Term Disability 1,893 1,893 84 4% 1112100 53300 Benefit-PERS Health 21,280 21,280 4,593 22% 1112100 53400 Benefit-PERS Retirement 19,500 19,500 3,884 20% 1112100 53500 Benefit-Tuition Reimb. - - - 0% 1112100 53600 Benefit-Vision 474 474 79 17% 1112100 53700 Taxes-FICA/Medicare Employer 1,610 1,610 290 18% 1112100 53980 Vacancy Factor (6,381) (6,381) - 0% 1112100 69100 Srvcs-Information Technology - - 608 0% 1112200 51020 Salary & Wages 100,500 100,500 14,051 14% 1112200 51040 Overtime - - - 0% 1112200 51044 FLSA Overtime - - - 0% 1112200 51110 Leave-Annual Buyoutave 5,990 5,990 - 0% 1112200 51140 Leave-Holiday Buyout 200 200 - 0% 1112200 52400 Benefit-ADD/ Life Insurance 723 723 19 3% 1112200 52450 Benefit-Worker's Compensation 804 804 107 13% 11/4/2025
42 378
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1112200 52700 Benefit-Deferred CompensationMatching - - 219 0% 1112200 52800 Benefit-Dental 1,262 1,262 210 17% 1112200 53000 Benefit-Short/Long Term Disability 1,718 1,718 58 3% 1112200 53300 Benefit-PERS Health 24,290 24,290 4,593 19% 1112200 53400 Benefit-PERS Retirement 15,200 15,200 3,629 24% 1112200 53600 Benefit-Vision 474 474 79 17% 1112200 53700 Taxes-FICA/Medicare Employer 1,460 1,460 211 14% 1112200 53980 Vacancy Factor (6,105) (6,105) - 0% 1112200 69100 Srvcs-Information Technology 2,430 2,430 608 25% 1112200 69200 Liab & Property Ins Charges 8,970 8,970 2,243 25% 1112600 51020 Salary & Wages 154,200 154,200 27,566 18% 1112600 51022 Salary & Wages (EOC) - - - 0% 1112600 51040 Overtime 280 280 128 46% 1112600 51044 FLSA Overtime - - - 0% 1112600 51110 Leave-Annual Buyoutave 3,200 3,200 - 0% 1112600 51120 Leave-Compensated Absences/S 440 440 - 0% 1112600 51140 Leave-Holiday Buyout 2,190 2,190 - 0% 1112600 52400 Benefit-ADD/ Life Insurance 546 546 39 7% 1112600 52450 Benefit-Worker's Compensation 1,236 1,236 212 17% 1112600 52700 Benefit-Deferred CompensationMatching - - - 0% 1112600 52800 Benefit-Dental 2,525 2,525 421 17% 1112600 53000 Benefit-Short/Long Term Disability 2,636 2,636 117 4% 1112600 53300 Benefit-PERS Health 37,980 37,980 9,186 24% 1112600 53400 Benefit-PERS Retirement 23,400 23,400 4,712 20% 1112600 53500 Benefit-Tuition Reimb. - - - 0% 1112600 53600 Benefit-Vision 948 948 158 17% 1112600 53700 Taxes-FICA/Medicare Employer 2,240 2,240 383 17% 1112600 53800 Taxes-Unemployment Insurance - - - 0% 1112600 53980 Vacancy Factor (9,273) (9,273) - 0% 1112600 69100 Srvcs-Information Technology 4,850 4,850 1,213 25% 1112600 69200 Liab & Property Ins Charges 13,840 13,840 3,460 25% 1113120 60480 Contract Srvcs-Other 80,000 80,000 10,492 13% 1113120 60880 Equipment-Safety 19,500 19,500 - 0% 11/4/2025
43 379
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1113120 63055 Program-UAS 30,000 180,000 487 0% 1113120 63070 Program-Teen Cit AcademyAcademy - - - 0% 1113120 64210 Supplies-PD Medical Supplies 5,000 703 - 0% 1113120 71010 Furniture & Fixtures - - - 0% 1113120 71030 Machinery & Equipment 536,408 540,705 415,324 77% 1113120 71060 Vehicles - - - 0% 1113130 51020 Salary & Wages 942,940 942,940 166,356 18% 1113130 51040 Overtime 125,600 125,600 14,368 11% 1113130 51044 FLSA Overtime - - - 0% 1113130 51110 Leave-Annual Buyoutave 8,830 8,830 - 0% 1113130 51120 Leave-Compensated Absences/S 7,250 7,250 - 0% 1113130 51140 Leave-Holiday Buyout 16,720 16,720 - 0% 1113130 51200 POST/Educational Certificate Pay 5,400 5,400 673 12% 1113130 52300 Allowance-Uniform 3,800 3,800 690 18% 1113130 52400 Benefit-ADD/ Life Insurance 4,720 4,720 275 6% 1113130 52450 Benefit-Worker's Compensation 8,597 8,597 1,392 16% 1113130 52700 Benefit-Deferred CompensationMatching - - 738 0% 1113130 52800 Benefit-Dental 11,362 11,362 1,788 16% 1113130 53000 Benefit-Short/Long Term Disability 15,250 15,250 663 4% 1113130 53300 Benefit-PERS Health 171,600 171,600 39,190 23% 1113130 53400 Benefit-PERS Retirement 162,800 162,800 31,775 20% 1113130 53600 Benefit-Vision 4,266 4,266 672 16% 1113130 53700 Taxes-FICA/Medicare Employer 15,580 15,580 2,559 16% 1113130 53980 Vacancy Factor (65,494) (65,494) - 0% 1113130 69100 Srvcs-Information Technology 20,450 20,450 5,113 25% 1113130 69200 Liab & Property Ins Charges 90,560 90,560 22,640 25% 1113160 51020 Salary & Wages 1,981,850 1,981,850 379,427 19% 1113160 51040 Overtime 39,910 39,910 1,054 3% 1113160 51044 FLSA Overtime - - 3,315 0% 1113160 51100 Leave-Administrative Buyout Leave 7,350 7,350 - 0% 1113160 51110 Leave-Annual Buyoutave 43,750 43,750 - 0% 1113160 51120 Leave-Compensated Absences/S 2,030 2,030 - 0% 1113160 51140 Leave-Holiday Buyout 101,040 101,040 - 0% 11/4/2025
44 380
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1113160 51170 Leave-Personal BuyoutBuyout 5,880 5,880 - 0% 1113160 51200 POST/Educational Certificate Pay 63,358 63,358 1,166 2% 1113160 52100 Allowance-Safety - - 276 0% 1113160 52300 Allowance-Uniform 25,200 25,200 4,599 18% 1113160 52400 Benefit-ADD/ Life Insurance 2,496 2,496 208 8% 1113160 52450 Benefit-Worker's Compensation 254,335 254,335 45,560 18% 1113160 52700 Benefit-Deferred CompensationMatching - - 1,051 0% 1113160 52800 Benefit-Dental 17,674 17,674 2,840 16% 1113160 53000 Benefit-Short/Long Term Disability 8,801 8,801 639 7% 1113160 53100 Benefit-Retiree Medicals 2,000 2,000 5,475 274% 1113160 53300 Benefit-PERS Health 271,500 271,500 57,441 21% 1113160 53400 Benefit-PERS Retirement 690,200 690,200 153,467 22% 1113160 53500 Benefit-Tuition Reimb. - - 2,025 0% 1113160 53600 Benefit-Vision 6,636 6,636 1,067 16% 1113160 53700 Taxes-FICA/Medicare Employer 31,170 31,170 6,199 20% 1113160 53980 Vacancy Factor (142,207) (142,207) - 0% 1113160 62480 Other-Recovered Cost - - - 0% 1113160 69100 Srvcs-Information Technology 28,620 28,620 7,155 25% 1113160 69200 Liab & Property Ins Charges 211,810 211,810 52,952 25% 1113180 51020 Salary & Wages 952,410 952,410 155,500 16% 1113180 51040 Overtime 5,920 5,920 - 0% 1113180 51044 FLSA Overtime - - 2,558 0% 1113180 51080 Part-Time Salary (PARS) 36,060 36,060 6,081 17% 1113180 51110 Leave-Annual Buyoutave 34,260 34,260 29,577 86% 1113180 51120 Leave-Compensated Absences/S 4,740 4,740 - 0% 1113180 51140 Leave-Holiday Buyout 64,620 64,620 2,983 5% 1113180 51170 Leave-Personal BuyoutBuyout 2,260 2,260 - 0% 1113180 51200 POST/Educational Certificate Pay 21,938 21,938 1,166 5% 1113180 52100 Allowance-Safety - - 131 0% 1113180 52300 Allowance-Uniform 14,400 14,400 1,830 13% 1113180 52400 Benefit-ADD/ Life Insurance 660 660 39 6% 1113180 52450 Benefit-Worker's Compensation 147,387 147,387 20,403 14% 1113180 52700 Benefit-Deferred CompensationMatching - - - 0% 11/4/2025
45 381
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1113180 52800 Benefit-Dental 7,574 7,574 1,052 14% 1113180 53000 Benefit-Short/Long Term Disability 3,042 3,042 195 6% 1113180 53100 Benefit-Retiree Medicals 2,730 2,730 474 17% 1113180 53200 Benefit-PARS Retirement 469 469 79 17% 1113180 53300 Benefit-PERS Health 116,960 116,960 24,310 21% 1113180 53400 Benefit-PERS Retirement 373,800 373,800 67,390 18% 1113180 53600 Benefit-Vision 2,844 2,844 395 14% 1113180 53700 Taxes-FICA/Medicare Employer 15,400 15,400 3,290 21% 1113180 53980 Vacancy Factor (72,299) (72,299) - 0% 1113180 69100 Srvcs-Information Technology 14,310 14,310 3,578 25% 1113180 69200 Liab & Property Ins Charges 136,290 136,290 34,073 25% 1113520 51020 Salary & Wages 92,300 92,300 17,231 19% 1113520 51040 Overtime 650 650 - 0% 1113520 51044 FLSA Overtime - - - 0% 1113520 52400 Benefit-ADD/ Life Insurance 273 273 19 7% 1113520 52450 Benefit-Worker's Compensation 744 744 132 18% 1113520 52700 Benefit-Deferred CompensationMatching - - - 0% 1113520 52800 Benefit-Dental 1,262 1,262 210 17% 1113520 53000 Benefit-Short/Long Term Disability 1,656 1,656 73 4% 1113520 53300 Benefit-PERS Health 24,290 24,290 4,593 19% 1113520 53400 Benefit-PERS Retirement 14,000 14,000 2,934 21% 1113520 53500 Benefit-Tuition Reimb. - - - 0% 1113520 53600 Benefit-Vision 474 474 79 17% 1113520 53700 Taxes-FICA/Medicare Employer 1,350 1,350 237 18% 1113520 53980 Vacancy Factor (5,480) (5,480) - 0% 1113520 60480 Contract Srvcs-Other 424,050 424,050 59,549 14% 1113520 60760 Equipment-Computers < $5000 - - - 0% 1113520 60840 Equipment-Furniture < $5000 18,900 18,900 - 0% 1113520 60880 Equipment-Safety 181,000 181,000 11,553 6% 1113520 61280 Debt Service-Principal 83,119 83,119 - 0% 1113520 61560 Other Interest Expense 8,340 8,340 - 0% 1113520 62160 Maintenance-Software Licenses 83,470 83,470 19,235 23% 1113520 63250 Rental Expense 31,755 31,755 - 0% 11/4/2025
46 382
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1113520 63880 Subscription-Membership, Dues, & Publications175 175 - 0% 1113520 64280 Training-Conference/Meeting 2,475 2,475 115 5% 1113520 64330 Program-CASP - - 880 0% 1113520 64360 Training & Development 2,500 2,500 156 6% 1113520 69100 Srvcs-Information Technology 2,050 2,050 512 25% 1113520 69200 Liab & Property Ins Charges 36,230 36,230 9,058 25% 1113520 69300 Srvcs-Fleet Maintenance 600,000 600,000 - 0% 1113520 71020 Software & Intangible Assets - - - 0% 1113520 71030 Machinery & Equipment - - 3,571 0% 1113520 71060 Vehicles - - - 0% 1113540 71060 Vehicles - - - 0% 1113580 51020 Salary & Wages 1,940,110 1,940,110 339,464 17% 1113580 51040 Overtime 589,320 589,320 101,187 17% 1113580 51043 Fire Standard Overtime 111,150 111,150 25,271 23% 1113580 51044 FLSA Overtime - - 34,492 0% 1113580 51045 Strike Team Overtime 80,088 80,088 168,772 211% 1113580 51100 Leave-Administrative Buyout Leave - - - 0% 1113580 51120 Leave-Compensated Absences/S 40 40 - 0% 1113580 51140 Leave-Holiday Buyout 44,230 44,230 - 0% 1113580 51180 Leave-Vacation Buyout - - - 0% 1113580 51200 POST/Educational Certificate Pay 57,959 57,959 2,318 4% 1113580 52200 Allowance-Mobile CommunicationDevice 480 480 90 19% 1113580 52300 Allowance-Uniform 24,050 24,050 4,148 17% 1113580 52400 Benefit-ADD/ Life Insurance 12,348 12,348 710 6% 1113580 52450 Benefit-Worker's Compensation 763,336 763,336 174,098 23% 1113580 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 1113580 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1113580 52703 Bnft-MERP(MFA) - - 5,343 0% 1113580 52800 Benefit-Dental 16,411 16,411 2,525 15% 1113580 53000 Benefit-Short/Long Term Disability 7,202 7,202 447 6% 1113580 53300 Benefit-PERS Health 285,540 285,540 62,563 22% 1113580 53400 Benefit-PERS Retirement 640,000 640,000 122,641 19% 1113580 53500 Benefit-Tuition Reimb. - - - 0% 11/4/2025
47 383
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1113580 53600 Benefit-Vision 6,162 6,162 948 15% 1113580 53700 Taxes-FICA/Medicare Employer 38,050 38,050 9,891 26% 1113580 53980 Vacancy Factor (204,169) (204,169) - 0% 1113580 60800 Equipment < $5000 7,800 7,800 2,032 26% 1113580 60840 Equipment-Furniture < $5000 53,500 53,500 - 0% 1113580 62000 Maintenance-Building 330,500 330,500 84,492 26% 1113580 62800 Prior Period Expense - - - 0% 1113580 63800 Staff-Uniform Expense 9,800 9,800 - 0% 1113580 64520 Utilities-Electric - - - 0% 1113580 69100 Srvcs-Information Technology 30,840 30,840 7,710 25% 1113580 69200 Liab & Property Ins Charges 320,680 320,680 80,170 25% 1113580 71030 Machinery & Equipment 21,000 21,000 - 0% 1113590 51020 Salary & Wages 99,700 99,700 18,685 19% 1113590 51040 Overtime 7,240 7,240 1,294 18% 1113590 51044 FLSA Overtime - - - 0% 1113590 51140 Leave-Holiday Buyout 190 190 - 0% 1113590 52300 Allowance-Uniform 1,850 1,850 346 19% 1113590 52400 Benefit-ADD/ Life Insurance 273 273 19 7% 1113590 52450 Benefit-Worker's Compensation 3,401 3,401 623 18% 1113590 52700 Benefit-Deferred CompensationMatching - - - 0% 1113590 52800 Benefit-Dental 1,262 1,262 210 17% 1113590 53000 Benefit-Short/Long Term Disability 1,790 1,790 79 4% 1113590 53300 Benefit-PERS Health 16,230 16,230 3,737 23% 1113590 53600 Benefit-Vision 474 474 79 17% 1113590 53700 Taxes-FICA/Medicare Employer 1,550 1,550 295 19% 1113590 53980 Vacancy Factor (5,358) (5,358) - 0% 1113590 69100 Srvcs-Information Technology 2,050 2,050 512 25% 1113590 69200 Liab & Property Ins Charges 8,200 8,200 2,050 25% 1114100 60020 Advertising 30,000 30,000 66 0% 1114100 62800 Prior Period Expense - - - 0% 1114100 63120 Program-Marketing 50,000 50,000 19,471 39% 1114100 63880 Subscription-Membership, Dues, & Publications5,000 5,000 - 0% 1114100 64280 Training-Conference/Meeting 10,000 10,000 651 7% 11/4/2025
48 384
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1114100 64360 Training & Development 9,057 9,057 - 0% 1114140 51020 Salary & Wages 258,770 258,770 37,114 14% 1114140 51022 Salary & Wages (EOC) - - - 0% 1114140 51040 Overtime 3,330 3,330 579 17% 1114140 51044 FLSA Overtime - - - 0% 1114140 51140 Leave-Holiday Buyout 510 510 - 0% 1114140 52300 Allowance-Uniform 2,000 2,000 374 19% 1114140 52400 Benefit-ADD/ Life Insurance 819 819 58 7% 1114140 52450 Benefit-Worker's Compensation 6,707 6,707 1,122 17% 1114140 52700 Benefit-Deferred CompensationMatching - - 325 0% 1114140 52800 Benefit-Dental 3,787 3,787 631 17% 1114140 53000 Benefit-Short/Long Term Disability 4,476 4,476 198 4% 1114140 53300 Benefit-PERS Health 41,970 41,970 10,695 25% 1114140 53400 Benefit-PERS Retirement 51,800 51,800 8,466 16% 1114140 53600 Benefit-Vision 1,422 1,422 237 17% 1114140 53700 Taxes-FICA/Medicare Employer 3,800 3,800 557 15% 1114140 53980 Vacancy Factor (15,176) (15,176) - 0% 1114140 60480 Contract Srvcs-Other - - 200 0% 1114140 69100 Srvcs-Information Technology 11,530 11,530 2,882 25% 1114140 69200 Liab & Property Ins Charges 23,200 23,200 5,800 25% 1114400 51020 Salary & Wages 105,500 105,500 19,694 19% 1114400 51022 Salary & Wages (EOC) - - - 0% 1114400 51040 Overtime - - - 0% 1114400 52400 Benefit-ADD/ Life Insurance 589 589 41 7% 1114400 52450 Benefit-Worker's Compensation 844 844 151 18% 1114400 52800 Benefit-Dental 1,262 1,262 210 17% 1114400 53000 Benefit-Short/Long Term Disability 1,803 1,803 84 5% 1114400 53300 Benefit-PERS Health - - 4,593 0% 1114400 53400 Benefit-PERS Retirement 16,000 16,000 3,366 21% 1114400 53600 Benefit-Vision 474 474 79 17% 1114400 53700 Taxes-FICA/Medicare Employer 1,530 1,530 283 18% 1114400 53980 Vacancy Factor (5,120) (5,120) - 0% 1114400 60480 Contract Srvcs-Other - - - 0% 11/4/2025
49 385
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1114400 69100 Srvcs-Information Technology 6,680 6,680 1,670 25% 1114400 69200 Liab & Property Ins Charges 7,840 7,840 1,960 25% 1114600 51020 Salary & Wages 68,900 68,900 12,553 18% 1114600 51044 FLSA Overtime - - - 0% 1114600 52400 Benefit-ADD/ Life Insurance 273 273 19 7% 1114600 52450 Benefit-Worker's Compensation 551 551 96 17% 1114600 52700 Benefit-Deferred CompensationMatching - - - 0% 1114600 52800 Benefit-Dental 1,262 1,262 210 17% 1114600 53000 Benefit-Short/Long Term Disability 1,149 1,149 53 5% 1114600 53300 Benefit-PERS Health 18,350 18,350 3,692 20% 1114600 53400 Benefit-PERS Retirement 10,500 10,500 2,194 21% 1114600 53600 Benefit-Vision 474 474 79 17% 1114600 53700 Taxes-FICA/Medicare Employer 1,000 1,000 182 18% 1114600 53980 Vacancy Factor (4,098) (4,098) - 0% 1114600 60480 Contract Srvcs-Other - - - 0% 1114600 69100 Srvcs-Information Technology 2,430 2,430 608 25% 1114600 71020 Software & Intangible Assets - - - 0% 1115100 51020 Salary & Wages 125,700 125,700 19,552 16% 1115100 51140 Leave-Holiday Buyout 2,290 2,290 - 0% 1115100 52200 Allowance-Mobile CommunicationDevice 480 480 90 19% 1115100 52400 Benefit-ADD/ Life Insurance 273 273 19 7% 1115100 52450 Benefit-Worker's Compensation 1,006 1,006 149 15% 1115100 52700 Benefit-Deferred CompensationMatching - - 486 0% 1115100 52800 Benefit-Dental 1,262 1,262 210 17% 1115100 53000 Benefit-Short/Long Term Disability 1,879 1,879 83 4% 1115100 53300 Benefit-PERS Health 24,290 24,290 4,593 19% 1115100 53400 Benefit-PERS Retirement 19,000 19,000 3,417 18% 1115100 53600 Benefit-Vision 474 474 79 17% 1115100 53700 Taxes-FICA/Medicare Employer 1,820 1,820 265 15% 1115100 53900 Allocate Personnel Costs - (75,808) - 0% 1115100 53980 Vacancy Factor (6,156) (6,156) - 0% 1115100 69100 Srvcs-Information Technology 2,430 2,430 608 25% 1115100 69200 Liab & Property Ins Charges 10,520 10,520 2,630 25% 11/4/2025
50 386
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1115120 51020 Salary & Wages 67,500 67,500 12,591 19% 1115120 51040 Overtime 820 820 1,069 130% 1115120 51044 FLSA Overtime - - - 0% 1115120 51110 Leave-Annual Buyoutave 1,800 1,800 - 0% 1115120 52300 Allowance-Uniform - - - 0% 1115120 52400 Benefit-ADD/ Life Insurance 273 273 19 7% 1115120 52450 Benefit-Worker's Compensation 2,173 2,173 425 20% 1115120 52700 Benefit-Deferred CompensationMatching - - 220 0% 1115120 52800 Benefit-Dental 1,262 1,262 210 17% 1115120 53000 Benefit-Short/Long Term Disability 1,153 1,153 54 5% 1115120 53300 Benefit-PERS Health 11,900 11,900 2,918 25% 1115120 53400 Benefit-PERS Retirement 10,200 10,200 2,144 21% 1115120 53600 Benefit-Vision 474 474 79 17% 1115120 53700 Taxes-FICA/Medicare Employer 990 990 201 20% 1115120 53980 Vacancy Factor (3,942) (3,942) - 0% 1115120 61280 Debt Service-Principal - 100,000 16,700 17% 1115120 61560 Other Interest Expense 10,815 10,815 930 9% 1115120 61920 Lease-Vehicle 100,000 - - 0% 1115120 69100 Srvcs-Information Technology 2,430 2,430 608 25% 1115120 69200 Liab & Property Ins Charges 5,930 5,930 1,483 25% 1115120 71030 Machinery & Equipment - 57,600 - 0% 1115162 62040 Maintenance-Landscape 270,000 270,000 - 0% 1115162 62800 Prior Period Expense - - - 0% 1115900 51020 Salary & Wages - - - 0% 1115900 51080 Part-Time Salary (PARS) 123,620 123,620 21,444 17% 1115900 52400 Benefit-ADD/ Life Insurance - - - 0% 1115900 52450 Benefit-Worker's Compensation 989 989 163 16% 1115900 52800 Benefit-Dental - - - 0% 1115900 53000 Benefit-Short/Long Term Disability - - - 0% 1115900 53200 Benefit-PARS Retirement 1,607 1,607 279 17% 1115900 53300 Benefit-PERS Health - - - 0% 1115900 53400 Benefit-PERS Retirement - - - 0% 1115900 53600 Benefit-Vision - - - 0% 11/4/2025
51 387
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1115900 53700 Taxes-FICA/Medicare Employer 1,800 1,800 311 17% 1115900 53980 Vacancy Factor (5,121) (5,121) - 0% 1115900 69100 Srvcs-Information Technology 16,850 16,850 4,213 25% 1115900 69200 Liab & Property Ins Charges 9,260 9,260 2,315 25% 1116120 51020 Salary & Wages 326,930 326,930 33,427 10% 1116120 51022 Salary & Wages (EOC) - - - 0% 1116120 51040 Overtime 6,075 6,075 2,923 48% 1116120 51044 FLSA Overtime - - - 0% 1116120 51100 Leave-Administrative Buyout Leave 350 350 - 0% 1116120 51110 Leave-Annual Buyoutave 2,050 2,050 - 0% 1116120 51120 Leave-Compensated Absences/S 270 270 - 0% 1116120 51140 Leave-Holiday Buyout 5,690 5,690 - 0% 1116120 52200 Allowance-Mobile CommunicationDevice 480 480 - 0% 1116120 52300 Allowance-Uniform - - - 0% 1116120 52400 Benefit-ADD/ Life Insurance 1,938 1,938 58 3% 1116120 52450 Benefit-Worker's Compensation 10,590 10,590 1,132 11% 1116120 52700 Benefit-Deferred CompensationMatching - - 486 0% 1116120 52800 Benefit-Dental 3,156 3,156 316 10% 1116120 53000 Benefit-Short/Long Term Disability 5,334 5,334 136 3% 1116120 53300 Benefit-PERS Health 54,530 54,530 6,052 11% 1116120 53400 Benefit-PERS Retirement 57,250 57,250 7,247 13% 1116120 53600 Benefit-Vision 1,185 1,185 119 10% 1116120 53700 Taxes-FICA/Medicare Employer 4,830 4,830 516 11% 1116120 53980 Vacancy Factor (19,226) (19,226) - 0% 1116120 69100 Srvcs-Information Technology 7,280 7,280 1,820 25% 1116120 69200 Liab & Property Ins Charges 28,920 28,920 7,230 25% 1116145 52700 Benefit-Deferred CompensationMatching - - - 0% 1116145 62040 Maintenance-Landscape - - - 0% 1116155 51020 Salary & Wages 187,600 187,600 26,978 14% 1116155 51040 Overtime 1,890 1,890 - 0% 1116155 51044 FLSA Overtime - - - 0% 1116155 51110 Leave-Annual Buyoutave - - 724 0% 1116155 51120 Leave-Compensated Absences/S - - - 0% 11/4/2025
52 388
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1116155 51140 Leave-Holiday Buyout 340 340 541 159% 1116155 52300 Allowance-Uniform - - - 0% 1116155 52400 Benefit-ADD/ Life Insurance 819 819 39 5% 1116155 52450 Benefit-Worker's Compensation 66,303 66,303 8,402 13% 1116155 52700 Benefit-Deferred CompensationMatching - - 713 0% 1116155 52800 Benefit-Dental 3,787 3,787 421 11% 1116155 53000 Benefit-Short/Long Term Disability 3,260 3,260 101 3% 1116155 53300 Benefit-PERS Health 16,230 16,230 7,892 49% 1116155 53400 Benefit-PERS Retirement 28,500 28,500 4,714 17% 1116155 53600 Benefit-Vision 1,422 1,422 158 11% 1116155 53700 Taxes-FICA/Medicare Employer 2,760 2,760 420 15% 1116155 53980 Vacancy Factor (12,516) (12,516) - 0% 1116155 60480 Contract Srvcs-Other - - - 0% 1116155 63800 Staff-Uniform Expense - - - 0% 1116155 69100 Srvcs-Information Technology 6,140 6,140 - 0% 1116155 69200 Liab & Property Ins Charges 19,140 19,140 - 0% 1116160 61240 Debt Service-Interest 10,000 - - 0% 1116160 61280 Debt Service-Principal 221,000 221,000 26,356 12% 1116160 61560 Other Interest Expense - 10,000 2,071 21% 1116160 61920 Lease-Vehicle - - - 0% 1116160 69100 Srvcs-Information Technology - - - 0% 1116160 69200 Liab & Property Ins Charges - - - 0% 1116555 69100 Srvcs-Information Technology - - 1,535 0% 1116555 69200 Liab & Property Ins Charges - - 4,785 0% 1117500 60320 Contract Srvcs-Consultant - - - 0% 1117500 60440 Contract Srvcs-Legal - - 378 0% 1117500 60480 Contract Srvcs-Other - - - 0% 1117500 60600 Contract Srvcs-Plan Check - - - 0% 1117500 62800 Prior Period Expense - - - 0% 1117500 70000 Construction - - 271,845 0% 1117500 71010 Furniture & Fixtures - - - 0% 1117500 71030 Machinery & Equipment - - - 0% 1117500 71060 Vehicles - - - 0% 11/4/2025
53 389
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1118340 51020 Salary & Wages 217,100 217,100 40,107 18% 1118340 51022 Salary & Wages (EOC) - - - 0% 1118340 51040 Overtime 11,280 11,280 2,008 18% 1118340 51044 FLSA Overtime - - - 0% 1118340 51100 Leave-Administrative Buyout Leave 1,170 1,170 - 0% 1118340 51110 Leave-Annual Buyoutave 5,870 5,870 - 0% 1118340 51140 Leave-Holiday Buyout 2,640 2,640 - 0% 1118340 52200 Allowance-Mobile CommunicationDevice 960 960 179 19% 1118340 52400 Benefit-ADD/ Life Insurance 1,354 1,354 65 5% 1118340 52450 Benefit-Worker's Compensation 1,827 1,827 322 18% 1118340 52700 Benefit-Deferred CompensationMatching - - 224 0% 1118340 52800 Benefit-Dental 2,525 2,525 421 17% 1118340 53000 Benefit-Short/Long Term Disability 3,732 3,732 169 5% 1118340 53300 Benefit-PERS Health 20,740 20,740 7,348 35% 1118340 53400 Benefit-PERS Retirement 43,200 43,200 8,816 20% 1118340 53600 Benefit-Vision 948 948 158 17% 1118340 53700 Taxes-FICA/Medicare Employer 3,310 3,310 640 19% 1118340 53980 Vacancy Factor (12,666) (12,666) - 0% 1118340 69200 Liab & Property Ins Charges 18,800 18,800 4,700 25% 1127500 60480 Contract Srvcs-Other - - 126 0% 1127500 70000 Construction - - 203,705 0% 1127500 71150 Improvements Other than Buildi - - - 0% 1180030 60800 Equipment < $5000 - - - 0% 1180030 60880 Equipment-Safety 14,000 14,000 300 2% 1180030 61000 Fees-Bank Administration - - 2 0% 1180030 61480 Fees-Investment Admin Expense 50 50 - 0% 1193120 51040 Overtime - - 12,079 0% 1193120 51044 FLSA Overtime - - 133 0% 1193120 52450 Benefit-Worker's Compensation - - - 0% 1193120 53980 Vacancy Factor - - - 0% 1193120 61000 Fees-Bank Administration 10 10 - 0% 1193120 61480 Fees-Investment Admin Expense 20 20 - 0% 1193120 62440 Other-Special Dept Expenditure 10,100 10,100 595 6% 11/4/2025
54 390
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1193120 63080 Program-Every 15 Min 10,000 10,000 - 0% 1270060 61000 Fees-Bank Administration - - 40 0% 1270060 61480 Fees-Investment Admin Expense 850 850 - 0% 1277500 70000 Construction - - - 0% 1280060 61000 Fees-Bank Administration - - 165 0% 1280060 61480 Fees-Investment Admin Expense - - - 0% 1287500 60360 Contract Srvcs-Engineering - - 8,530 0% 1287500 60480 Contract Srvcs-Other - - 49,278 0% 1290060 61000 Fees-Bank Administration - - 8 0% 1290060 61480 Fees-Investment Admin Expense 30 30 - 0% 1300060 61000 Fees-Bank Administration 90 90 32 36% 1300060 61480 Fees-Investment Admin Expense 450 450 - 0% 1307500 70000 Construction - - - 0% 1307500 71030 Machinery & Equipment - - 10,545 0% 1310050 61240 Debt Service-Interest - 35,000 - 0% 1310050 61280 Debt Service-Principal - 100,618 - 0% 1310060 61000 Fees-Bank Administration - - 29 0% 1310060 61480 Fees-Investment Admin Expense 500 500 - 0% 1317500 60480 Contract Srvcs-Other - - 226 0% 1317500 70000 Construction - - 68,966 0% 1320060 61000 Fees-Bank Administration - - 34 0% 1320060 61480 Fees-Investment Admin Expense 1,200 1,200 - 0% 1327500 60480 Contract Srvcs-Other - - - 0% 1330060 61000 Fees-Bank Administration - - 119 0% 1330060 61480 Fees-Investment Admin Expense 2,600 2,600 - 0% 1337500 60440 Contract Srvcs-Legal - - - 0% 1337500 60480 Contract Srvcs-Other - - 23,786 0% 1337500 62800 Prior Period Expense - - - 0% 1337500 70000 Construction - - 127,446 0% 1337500 71010 Furniture & Fixtures - - - 0% 1337500 71150 Improvements Other than Buildings - - 195,477 0% 1340060 61000 Fees-Bank Administration - - 100 0% 1340060 61480 Fees-Investment Admin Expense 2,500 2,500 - 0% 11/4/2025
55 391
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1347500 60360 Contract Srvcs-Engineering - - - 0% 1350060 61000 Fees-Bank Administration - - 210 0% 1350060 61480 Fees-Investment Admin Expense - - - 0% 1357500 60360 Contract Srvcs-Engineering - - - 0% 1357500 60480 Contract Srvcs-Other - - - 0% 1357500 60640 Contract Srvcs-Inspection - - - 0% 1357500 70000 Construction - - - 0% 1360060 61000 Fees-Bank Administration - - 68 0% 1360060 61480 Fees-Investment Admin Expense 250 250 - 0% 1370060 61000 Fees-Bank Administration - - 36 0% 1370060 61480 Fees-Investment Admin Expense 100 100 - 0% 1380060 61000 Fees-Bank Administration - - 209 0% 1380060 61480 Fees-Investment Admin Expense 5,100 5,100 - 0% 1387500 70000 Construction - - - 0% 1400060 61000 Fees-Bank Administration 20 20 4 20% 1400060 61480 Fees-Investment Admin Expense 250 250 - 0% 1407500 71150 Improvements Other than Buildi - - - 0% 1410060 61000 Fees-Bank Administration 20 20 5 25% 1410060 61480 Fees-Investment Admin Expense 60 60 - 0% 1513520 51020 Salary & Wages 1,257,430 1,257,430 220,464 18% 1513520 51022 Salary & Wages (EOC) - - - 0% 1513520 51040 Overtime 11,700 11,700 5,275 45% 1513520 51044 FLSA Overtime - - - 0% 1513520 51045 Strike Team Overtime 80,000 80,000 48,867 61% 1513520 51080 Part-Time Salary (PARS) - - - 0% 1513520 51100 Leave-Administrative Buyout Leave 690 690 - 0% 1513520 51110 Leave-Annual Buyoutave 18,340 18,340 20,603 112% 1513520 51140 Leave-Holiday Buyout 9,170 9,170 374 4% 1513520 52200 Allowance-Mobile CommunicationDevice 1,680 1,680 314 19% 1513520 52300 Allowance-Uniform 4,300 4,300 803 19% 1513520 52400 Benefit-ADD/ Life Insurance 8,296 8,296 440 5% 1513520 52450 Benefit-Worker's Compensation 199,362 199,362 43,791 22% 1513520 52700 Benefit-Deferred CompensationMatching - - 413 0% 11/4/2025
56 392
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1513520 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 1513520 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1513520 52800 Benefit-Dental 10,099 10,099 1,578 16% 1513520 53000 Benefit-Short/Long Term Disability 15,622 15,622 637 4% 1513520 53100 Benefit-Retiree Medicals 185,160 185,160 51,884 28% 1513520 53200 Benefit-PARS Retirement - - - 0% 1513520 53300 Benefit-PERS Health 76,110 76,110 28,527 37% 1513520 53400 Benefit-PERS Retirement 410,200 410,200 70,572 17% 1513520 53600 Benefit-Vision 3,792 3,792 593 16% 1513520 53700 Taxes-FICA/Medicare Employer 19,900 19,900 4,282 22% 1513520 53980 Vacancy Factor (96,658) (96,658) - 0% 1513520 60010 Administrative Costs 300,450 300,450 75,113 25% 1513520 60440 Contract Srvcs-Legal 62,800 62,800 4,435 7% 1513520 60480 Contract Srvcs-Other 226,950 226,950 27,879 12% 1513520 60520 Contract Srvcs-Property Tax 161,650 161,650 3,570 2% 1513520 60760 Equipment-Computers < $5000 4,800 4,800 - 0% 1513520 60800 Equipment < $5000 - - - 0% 1513520 60880 Equipment-Safety 45,000 45,000 - 0% 1513520 60920 Equipment-Software < $5000 1,500 1,500 - 0% 1513520 61000 Fees-Bank Administration 300 300 53 18% 1513520 61200 Fees-Credit Card Merchant 2,500 2,500 - 0% 1513520 61280 Debt Service-Principal 60,741 60,741 15,016 25% 1513520 61440 Fees-Filing 6,500 6,500 5,793 89% 1513520 61480 Fees-Investment Admin Expense 1,450 1,450 - 0% 1513520 61560 Other Interest Expense 16,440 16,440 3,097 19% 1513520 61920 Lease-Vehicle - - - 0% 1513520 62000 Maintenance-Building 20,000 20,000 419 2% 1513520 62080 Maintenance-Equipment 1,500 1,500 129 9% 1513520 62120 Maintenance-Radio Equipment 8,500 8,500 289 3% 1513520 62160 Maintenance-Software Licenses 27,590 27,590 17,701 64% 1513520 62200 Maintenance-Vehicle - - - 0% 1513520 62220 Vehicle Fuel 165,000 165,000 40,816 25% 1513520 62440 Other-Special Dept Expenditure 18,055 18,055 852 5% 11/4/2025
57 393
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1513520 62520 Other-Suspense-Expenses - - 16,174 0% 1513520 62680 Postage 5,880 5,880 383 7% 1513520 62720 Printing 3,300 3,300 134 4% 1513520 62860 Program-AMR System Enhancement 80,000 80,000 36,531 46% 1513520 62960 Program-Community Relations 8,761 8,761 2,444 28% 1513520 63360 Program-Special Events 32,000 32,000 - 0% 1513520 63800 Staff-Uniform Expense 1,500 1,500 - 0% 1513520 63880 Subscription-Membership, Dues, & Publications7,545 7,545 6,650 88% 1513520 64040 Supplies-Maintenance 1,200 1,200 - 0% 1513520 64080 Supplies-Office 9,969 9,969 329 3% 1513520 64175 Supplies-EMS Medical 74,000 74,000 23,035 31% 1513520 64200 Supplies-Safety 40,500 40,500 - 0% 1513520 64280 Training-Conference/Meeting 9,865 9,865 320 3% 1513520 64360 Training & Development 26,381 26,381 1,233 5% 1513520 64400 Travel-Fire Mutual Aid Travel - - - 0% 1513520 64520 Utilities-Electric 24,500 24,500 8,194 33% 1513520 64600 Utilities-Natural Gas - - - 0% 1513520 64640 Utilities-Telephone 42,000 42,000 9,164 22% 1513520 69100 Srvcs-Information Technology 329,460 329,460 82,365 25% 1513520 69200 Liab & Property Ins Charges 1,093,250 1,093,250 273,313 25% 1513540 51020 Salary & Wages 104,110 104,110 - 0% 1513540 51040 Overtime 2,950 2,950 - 0% 1513540 51044 FLSA Overtime - - - 0% 1513540 51110 Leave-Annual Buyoutave 1,770 1,770 - 0% 1513540 51120 Leave-Compensated Absences/S 3,110 3,110 - 0% 1513540 52200 Allowance-Mobile CommunicationDevice 480 480 - 0% 1513540 52300 Allowance-Uniform - - - 0% 1513540 52400 Benefit-ADD/ Life Insurance 273 273 - 0% 1513540 52450 Benefit-Worker's Compensation 3,405 3,405 - 0% 1513540 52700 Benefit-Deferred CompensationMatching - - - 0% 1513540 52800 Benefit-Dental 1,262 1,262 - 0% 1513540 53000 Benefit-Short/Long Term Disability 1,553 1,553 - 0% 1513540 53100 Benefit-Retiree Medicals - - 3,851 0% 11/4/2025
58 394
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1513540 53300 Benefit-PERS Health 23,800 23,800 - 0% 1513540 53400 Benefit-PERS Retirement 24,500 24,500 - 0% 1513540 53600 Benefit-Vision 474 474 - 0% 1513540 53700 Taxes-FICA/Medicare Employer 1,550 1,550 - 0% 1513540 53980 Vacancy Factor (6,301) (6,301) - 0% 1513540 60880 Equipment-Safety 4,000 4,000 - 0% 1513540 62000 Maintenance-Building 4,500 4,500 2,148 48% 1513540 62160 Maintenance-Software Licenses 2,000 2,000 - 0% 1513540 62200 Maintenance-Vehicle 587,250 587,250 79,060 13% 1513540 62520 Other-Suspense-Expenses - - - 0% 1513540 62800 Prior Period Expense - - - 0% 1513540 63800 Staff-Uniform Expense 1,300 1,300 - 0% 1513540 64040 Supplies-Maintenance 4,800 4,800 846 18% 1513540 64080 Supplies-Office 1,500 1,500 - 0% 1513540 64200 Supplies-Safety 1,000 1,000 - 0% 1513540 64360 Training & Development 1,208 1,208 - 0% 1513540 69100 Srvcs-Information Technology 37,110 37,110 9,278 25% 1513540 69200 Liab & Property Ins Charges 1,510 1,510 377 25% 1513540 71030 Machinery & Equipment 87,610 87,610 - 0% 1513580 51020 Salary & Wages 7,915,510 7,915,510 1,423,743 18% 1513580 51040 Overtime 2,876,000 2,876,000 543,933 19% 1513580 51043 Fire Standard Overtime 549,500 549,500 112,956 21% 1513580 51044 FLSA Overtime - - 147,106 0% 1513580 51045 Strike Team Overtime 700,000 700,000 246,644 35% 1513580 51080 Part-Time Salary (PARS) - - - 0% 1513580 51120 Leave-Compensated Absences/S 1,180 1,180 - 0% 1513580 51140 Leave-Holiday Buyout 174,970 174,970 - 0% 1513580 51160 Leave-Sick Buyout - - - 0% 1513580 51180 Leave-Vacation Buyout 3,810 3,810 - 0% 1513580 51200 POST/Educational Certificate Pay 297,252 297,252 5,902 2% 1513580 52200 Allowance-Mobile CommunicationDevice 480 480 179 37% 1513580 52300 Allowance-Uniform 92,500 92,500 17,627 19% 1513580 52400 Benefit-ADD/ Life Insurance 52,814 52,814 2,938 6% 11/4/2025
59 395
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1513580 52450 Benefit-Worker's Compensation 3,311,853 3,311,853 625,472 19% 1513580 52700 Benefit-Deferred CompensationMatching - - - 0% 1513580 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 1513580 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1513580 52703 Bnft-MERP(MFA) - - 24,771 0% 1513580 52800 Benefit-Dental 63,120 63,120 10,730 17% 1513580 53000 Benefit-Short/Long Term Disability 26,598 26,598 1,822 7% 1513580 53100 Benefit-Retiree Medicals 125,830 125,830 48,634 39% 1513580 53300 Benefit-PERS Health 1,337,840 1,337,840 261,893 20% 1513580 53400 Benefit-PERS Retirement 3,236,900 3,236,900 566,746 18% 1513580 53500 Benefit-Tuition Reimb. - - 16,703 0% 1513580 53600 Benefit-Vision 23,700 23,700 4,029 17% 1513580 53700 Taxes-FICA/Medicare Employer 165,020 165,020 35,859 22% 1513580 53900 Allocate Personnel Costs (554,692) (554,692) - 0% 1513580 53980 Vacancy Factor (857,355) (857,355) - 0% 1513580 60480 Contract Srvcs-Other 48,300 48,300 6,048 13% 1513580 60800 Equipment < $5000 7,500 7,500 - 0% 1513580 60840 Equipment-Furniture < $5000 5,900 5,900 - 0% 1513580 60880 Equipment-Safety 2,500 2,500 - 0% 1513580 62000 Maintenance-Building 160,000 160,000 6,901 4% 1513580 62200 Maintenance-Vehicle - - 37 0% 1513580 62440 Other-Special Dept Expenditure 17,000 17,000 138 1% 1513580 62520 Other-Suspense-Expenses - - 9,492 0% 1513580 62800 Prior Period Expense - - - 0% 1513580 63800 Staff-Uniform Expense 12,000 12,000 - 0% 1513580 63880 Subscription-Membership, Dues, & Publications470 470 119 25% 1513580 64040 Supplies-Maintenance 32,300 32,300 4,418 14% 1513580 64080 Supplies-Office 3,500 3,500 - 0% 1513580 64200 Supplies-Safety 21,300 21,300 4,968 23% 1513580 64360 Training & Development 47,999 47,999 1,320 3% 1513580 64400 Travel-Fire Mutual Aid Travel 20,000 20,000 212 1% 1513580 64520 Utilities-Electric 115,000 115,000 19,271 17% 1513580 64600 Utilities-Natural Gas 13,370 13,370 1,464 11% 11/4/2025
60 396
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1513580 64660 Utilities-Water 32,000 32,000 6,360 20% 1513580 69100 Srvcs-Information Technology 211,280 211,280 52,820 25% 1513580 69200 Liab & Property Ins Charges 246,990 246,990 61,748 25% 1513590 51020 Salary & Wages 775,900 775,900 130,933 17% 1513590 51022 Salary & Wages (EOC) - - - 0% 1513590 51040 Overtime 47,000 47,000 7,270 15% 1513590 51042 Overtime (EOC) - - - 0% 1513590 51044 FLSA Overtime - - - 0% 1513590 51100 Leave-Administrative Buyout Leave 2,510 2,510 - 0% 1513590 51110 Leave-Annual Buyoutave 9,740 9,740 - 0% 1513590 51120 Leave-Compensated Absences/S 580 580 - 0% 1513590 51140 Leave-Holiday Buyout 4,290 4,290 - 0% 1513590 52200 Allowance-Mobile CommunicationDevice - - - 0% 1513590 52300 Allowance-Uniform 9,250 9,250 1,525 16% 1513590 52400 Benefit-ADD/ Life Insurance 3,481 3,481 168 5% 1513590 52450 Benefit-Worker's Compensation 69,277 69,277 11,409 16% 1513590 52700 Benefit-Deferred CompensationMatching - - 1,063 0% 1513590 52800 Benefit-Dental 8,837 8,837 1,262 14% 1513590 53000 Benefit-Short/Long Term Disability 12,856 12,856 494 4% 1513590 53100 Benefit-Retiree Medicals 2,000 2,000 474 24% 1513590 53300 Benefit-PERS Health 93,630 93,630 22,622 24% 1513590 53400 Benefit-PERS Retirement 120,900 120,900 22,791 19% 1513590 53600 Benefit-Vision 3,318 3,318 474 14% 1513590 53700 Taxes-FICA/Medicare Employer 12,170 12,170 2,042 17% 1513590 53900 Allocate Personnel Costs (142,495) (142,495) - 0% 1513590 53980 Vacancy Factor (41,571) (41,571) - 0% 1513590 60480 Contract Srvcs-Other 323,250 323,250 34,882 11% 1513590 60800 Equipment < $5000 5,200 5,200 608 12% 1513590 60840 Equipment-Furniture < $5000 4,200 4,200 - 0% 1513590 60880 Equipment-Safety 4,800 4,800 - 0% 1513590 62160 Maintenance-Software Licenses 33,073 33,073 15,925 48% 1513590 62440 Other-Special Dept Expenditure 3,000 3,000 - 0% 1513590 62520 Other-Suspense-Expenses - - 126 0% 11/4/2025
61 397
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1513590 62720 Printing 5,800 5,800 - 0% 1513590 62800 Prior Period Expense - - - 0% 1513590 63800 Staff-Uniform Expense 3,700 3,700 1,528 41% 1513590 63880 Subscription-Membership, Dues, & Publications5,700 5,700 1,312 23% 1513590 64040 Supplies-Maintenance 850 850 - 0% 1513590 64080 Supplies-Office 6,500 6,500 120 2% 1513590 64200 Supplies-Safety 2,800 2,800 51 2% 1513590 64360 Training & Development 9,407 9,407 782 8% 1513590 69100 Srvcs-Information Technology 103,040 103,040 25,760 25% 1513590 69200 Liab & Property Ins Charges 16,210 16,210 4,052 25% 1617500 60360 Contract Srvcs-Engineering - - - 0% 1617500 61000 Fees-Bank Administration - - - 0% 1617500 61480 Fees-Investment Admin Expense - - - 0% 1617500 70000 Construction - - - 0% 1715120 51020 Salary & Wages 1,438,870 1,438,870 217,183 15% 1715120 51022 Salary & Wages (EOC) - - - 0% 1715120 51040 Overtime 63,700 63,700 15,020 24% 1715120 51042 Overtime (EOC) - - - 0% 1715120 51044 FLSA Overtime - - - 0% 1715120 51080 Part-Time Salary (PARS) - - - 0% 1715120 51100 Leave-Administrative Buyout Leave 8,190 8,190 - 0% 1715120 51110 Leave-Annual Buyoutave 53,600 53,600 - 0% 1715120 51120 Leave-Compensated Absences/S 3,070 3,070 - 0% 1715120 51140 Leave-Holiday Buyout 2,470 2,470 - 0% 1715120 52000 Allowance-Auto 1,800 1,800 336 19% 1715120 52200 Allowance-Mobile CommunicationDevice 960 960 157 16% 1715120 52300 Allowance-Uniform - - - 0% 1715120 52400 Benefit-ADD/ Life Insurance 6,762 6,762 368 5% 1715120 52450 Benefit-Worker's Compensation 234,556 234,556 33,136 14% 1715120 52700 Benefit-Deferred CompensationMatching - - 1,816 0% 1715120 52701 Benefit-Deferred Comp NTWD401aMatching - - 286 0% 1715120 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1715120 52800 Benefit-Dental 20,514 20,514 2,840 14% 11/4/2025
62 398
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1715120 53000 Benefit-Short/Long Term Disability 22,645 22,645 833 4% 1715120 53100 Benefit-Retiree Medicals 47,420 47,420 14,098 30% 1715120 53300 Benefit-PERS Health 323,193 323,193 54,482 17% 1715120 53400 Benefit-PERS Retirement 273,800 273,800 46,225 17% 1715120 53600 Benefit-Vision 7,703 7,703 1,067 14% 1715120 53700 Taxes-FICA/Medicare Employer 21,803 21,803 3,340 15% 1715120 53800 Taxes-Unemployment Insurance - - 11,700 0% 1715120 53900 Allocate Personnel Costs (2,416,305) (2,416,305) - 0% 1715120 53980 Vacancy Factor (101,242) (101,242) - 0% 1715120 60010 Administrative Costs 97,220 97,220 - 0% 1715120 60440 Contract Srvcs-Legal 42,120 42,120 5,957 14% 1715120 60480 Contract Srvcs-Other 12,180 12,180 825 7% 1715120 60760 Equipment-Computers < $5000 - - - 0% 1715120 60920 Equipment-Software < $5000 - - - 0% 1715120 61200 Fees-Credit Card Merchant - - 1,545 0% 1715120 61910 Lease-Facility Rent 5,259 5,259 2,316 44% 1715120 61960 Maintenance-General Maint/Repa 33,000 33,000 4,275 13% 1715120 62000 Maintenance-Building 21,860 21,860 225 1% 1715120 62040 Maintenance-Landscape - - - 0% 1715120 62090 Maintenance-Pool - - - 0% 1715120 62160 Maintenance-Software Licenses - - - 0% 1715120 62200 Maintenance-Vehicle 18,470 18,470 2,762 15% 1715120 62220 Vehicle Fuel 41,000 41,000 8,739 21% 1715120 62440 Other-Special Dept Expenditure 6,418 6,418 - 0% 1715120 62520 Other-Suspense-Expenses - - (88) 0% 1715120 62680 Postage - - 23 0% 1715120 62720 Printing 800 800 - 0% 1715120 62800 Prior Period Expense - - - 0% 1715120 63800 Staff-Uniform Expense 4,160 4,160 835 20% 1715120 63880 Subscription-Membership, Dues, & Publications2,025 2,025 2,998 148% 1715120 63920 Supplies-Building & Ground 16,500 16,500 415 3% 1715120 64040 Supplies-Maintenance 35,200 35,200 (647) -2% 1715120 64080 Supplies-Office 2,750 2,750 (737) -27% 11/4/2025
63 399
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1715120 64280 Training-Conference/Meeting 1,148 1,148 - 0% 1715120 64360 Training & Development 3,260 3,260 - 0% 1715120 64600 Utilities-Natural Gas - - - 0% 1715120 64640 Utilities-Telephone 14,300 14,300 2,210 15% 1715120 69000 Allocate O & M Expense (694,142) (694,142) - 0% 1715120 69100 Srvcs-Information Technology 147,560 147,560 36,890 25% 1715120 69200 Liab & Property Ins Charges 165,110 165,110 41,278 25% 1715120 69300 Srvcs-Fleet Replacement - - - 0% 1715144 51020 Salary & Wages 950,070 950,070 128,801 14% 1715144 51022 Salary & Wages (EOC) - - - 0% 1715144 51040 Overtime 20,460 20,460 9,896 48% 1715144 51042 Overtime (EOC) - - - 0% 1715144 51044 FLSA Overtime - - - 0% 1715144 51060 Part-Time Salary (PERS) 16,680 16,680 6,624 40% 1715144 51080 Part-Time Salary (PARS) 428,580 428,580 63,055 15% 1715144 51100 Leave-Administrative Buyout Leave 8,190 8,190 - 0% 1715144 51110 Leave-Annual Buyoutave 22,460 22,460 - 0% 1715144 51120 Leave-Compensated Absences/S - - - 0% 1715144 51140 Leave-Holiday Buyout 2,250 2,250 - 0% 1715144 52000 Allowance-Auto 1,800 1,800 336 19% 1715144 52200 Allowance-Mobile CommunicationDevice 2,160 2,160 212 10% 1715144 52400 Benefit-ADD/ Life Insurance 5,661 5,661 235 4% 1715144 52450 Benefit-Worker's Compensation 33,603 33,603 5,468 16% 1715144 52700 Benefit-Deferred CompensationMatching - - 1,603 0% 1715144 52701 Benefit-Deferred Comp NTWD401aMatching - - 286 0% 1715144 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 1715144 52800 Benefit-Dental 11,046 11,046 1,473 13% 1715144 53000 Benefit-Short/Long Term Disability 14,136 14,136 463 3% 1715144 53200 Benefit-PARS Retirement 5,572 5,572 819 15% 1715144 53300 Benefit-PERS Health 190,798 190,798 32,106 17% 1715144 53400 Benefit-PERS Retirement 185,900 185,900 29,623 16% 1715144 53600 Benefit-Vision 4,148 4,148 553 13% 1715144 53700 Taxes-FICA/Medicare Employer 20,638 20,638 3,042 15% 11/4/2025
64 400
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1715144 53800 Taxes-Unemployment Insurance - - 948 0% 1715144 53980 Vacancy Factor (83,465) (83,465) - 0% 1715144 60010 Administrative Costs 3,040 3,040 760 25% 1715144 60020 Advertising 650 650 - 0% 1715144 60440 Contract Srvcs-Legal - - - 0% 1715144 60480 Contract Srvcs-Other 77,230 77,230 26,011 34% 1715144 60520 Contract Srvcs-Property Tax 8,800 8,800 - 0% 1715144 60800 Equipment < $5000 - - - 0% 1715144 60840 Equipment-Furniture < $5000 3,250 3,250 - 0% 1715144 61200 Fees-Credit Card Merchant 1,000 1,000 2,340 234% 1715144 61600 Overhead Allocation - - - 0% 1715144 61910 Lease-Facility Rent 11,935 11,935 3,264 27% 1715144 61960 Maintenance-General Maint/Repa 2,400 2,400 - 0% 1715144 62000 Maintenance-Building 146,478 146,478 21,716 15% 1715144 62090 Maintenance-Pool 200 200 11,716 5858% 1715144 62440 Other-Special Dept Expenditure 18,500 18,500 1,291 7% 1715144 62520 Other-Suspense-Expenses - - 9,173 0% 1715144 62680 Postage 50 50 91 183% 1715144 62720 Printing 400 400 76 19% 1715144 62800 Prior Period Expense - - - 0% 1715144 62840 Program-Adult & Youth Sports 11,400 11,400 102 1% 1715144 63240 Program-Recreation & Excursions 332,500 332,500 51,328 15% 1715144 63360 Program-Special Events 25,008 25,008 2,486 10% 1715144 63800 Staff-Uniform Expense 5,800 5,800 - 0% 1715144 63880 Subscription-Membership, Dues, & Publications14,358 14,358 973 7% 1715144 63920 Supplies-Building & Ground - - 1,674 0% 1715144 64040 Supplies-Maintenance - - - 0% 1715144 64080 Supplies-Office 7,000 7,000 295 4% 1715144 64120 Supplies-Pool Operations 6,300 6,300 34 1% 1715144 64280 Training-Conference/Meeting 8,600 8,600 - 0% 1715144 64360 Training & Development 2,281 2,281 - 0% 1715144 64480 Utilities-Communications 1,680 1,680 - 0% 1715144 64520 Utilities-Electric 77,175 77,175 21,520 28% 11/4/2025
65 401
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1715144 64600 Utilities-Natural Gas 7,850 7,850 308 4% 1715144 64640 Utilities-Telephone - - - 0% 1715144 69100 Srvcs-Information Technology 80,960 80,960 20,240 25% 1715144 69200 Liab & Property Ins Charges 156,050 156,050 39,013 25% 1715162 51020 Salary & Wages 313,361 313,361 - 0% 1715162 60010 Administrative Costs 3,520 3,520 - 0% 1715162 60440 Contract Srvcs-Legal - - - 0% 1715162 60480 Contract Srvcs-Other 53,000 53,000 - 0% 1715162 60520 Contract Srvcs-Property Tax 15,000 15,000 - 0% 1715162 60840 Equipment-Furniture < $5000 - - - 0% 1715162 61000 Fees-Bank Administration - - 25 0% 1715162 61480 Fees-Investment Admin Expense 1,000 1,000 - 0% 1715162 61600 Overhead Allocation 103,328 103,328 - 0% 1715162 61910 Lease-Facility Rent 4,128 4,128 1,674 41% 1715162 61960 Maintenance-General Maint/Repa 80,850 80,850 400 0% 1715162 62000 Maintenance-Building 59,389 59,389 3,602 6% 1715162 62040 Maintenance-Landscape 970,207 970,207 201,405 21% 1715162 62440 Other-Special Dept Expenditure 1,200 1,200 - 0% 1715162 62800 Prior Period Expense - - - 0% 1715162 63920 Supplies-Building & Ground - - - 0% 1715162 64040 Supplies-Maintenance - - 13,627 0% 1715162 64520 Utilities-Electric 251,880 251,880 66,070 26% 1716520 51080 Part-Time Salary (PARS) - - - 0% 1716520 51100 Leave-Administrative Buyout Leave - - - 0% 1716520 51110 Leave-Annual Buyoutave - - - 0% 1716520 51120 Leave-Compensated Absences/S - - - 0% 1716520 51140 Leave-Holiday Buyout - - - 0% 1716520 52000 Allowance-Auto - - - 0% 1716520 52200 Allowance-Mobile CommunicationDevice - - - 0% 1716520 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 1716520 53100 Benefit-Retiree Medicals - - - 0% 1716520 53800 Taxes-Unemployment Insurance - - - 0% 1716520 53900 Allocate Personnel Costs - - - 0% 11/4/2025
66 402
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1716520 53980 Vacancy Factor - - - 0% 1716520 60440 Contract Srvcs-Legal - - - 0% 1716520 60480 Contract Srvcs-Other - - - 0% 1716520 61200 Fees-Credit Card Merchant - - - 0% 1716520 61910 Lease-Facility Rent - - - 0% 1716520 61960 Maintenance-General Maint/Repa - - - 0% 1716520 62000 Maintenance-Building - - - 0% 1716520 62040 Maintenance-Landscape - - - 0% 1716520 62090 Maintenance-Pool - - - 0% 1716520 62160 Maintenance-Software Licenses - - - 0% 1716520 62220 Vehicle Fuel - - - 0% 1716520 62680 Postage - - - 0% 1716520 62720 Printing - - - 0% 1716520 62800 Prior Period Expense - - - 0% 1716520 63800 Staff-Uniform Expense - - - 0% 1716520 63880 Subscription-Membership, Dues, & Publications- - - 0% 1716520 63920 Supplies-Building & Ground - - - 0% 1716520 64280 Training-Conference/Meeting - - - 0% 1716520 64360 Training & Development - - - 0% 1716520 64640 Utilities-Telephone - - - 0% 1716520 69000 Allocate O & M Expense - - - 0% 1716520 69100 Srvcs-Information Technology - - - 0% 1716520 69200 Liab & Property Ins Charges - - - 0% 1716562 51020 Salary & Wages - - - 0% 1716562 60480 Contract Srvcs-Other - - - 0% 1716562 60520 Contract Srvcs-Property Tax - - - 0% 1716562 60840 Equipment-Furniture < $5000 - - - 0% 1716562 61000 Fees-Bank Administration - - - 0% 1716562 61480 Fees-Investment Admin Expense - - - 0% 1716562 61600 Overhead Allocation - - - 0% 1716562 61910 Lease-Facility Rent - - - 0% 1716562 61960 Maintenance-General Maint/Repa - - - 0% 1716562 62000 Maintenance-Building - - - 0% 11/4/2025
67 403
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1716562 62040 Maintenance-Landscape - - - 0% 1716562 62440 Other-Special Dept Expenditure - - - 0% 1716562 62800 Prior Period Expense - - - 0% 1716562 64040 Supplies-Maintenance - - - 0% 1716562 64520 Utilities-Electric - - - 0% 1716562 71010 Furniture & Fixtures - - - 0% 1715162 64660 Utilities-Water 735,412 735,412 58,139 8% 1715162 71010 Furniture & Fixtures 50,000 50,000 - 0% 1715164 61960 Maintenance-General Maint/Repa - - - 0% 1715166 62040 Maintenance-Landscape 60,000 60,000 - 0% 1716520 51020 Salary & Wages - - 13,301 0% 1716520 51040 Overtime - - 650 0% 1716520 52400 Benefit-ADD/ Life Insurance - - 10 0% 1716520 52450 Benefit-Worker's Compensation - - 258 0% 1716520 52700 Benefit-Deferred CompensationMatching - - 616 0% 1716520 52800 Benefit-Dental - - 105 0% 1716520 53000 Benefit-Short/Long Term Disability - - 34 0% 1716520 53300 Benefit-PERS Health - - 2,848 0% 1716520 53400 Benefit-PERS Retirement - - 2,405 0% 1716520 53600 Benefit-Vision - - 40 0% 1716520 53700 Taxes-FICA/Medicare Employer - - 222 0% 1716520 60010 Administrative Costs - - 24,305 0% 1716520 62200 Maintenance-Vehicle - - 282 0% 1716520 62440 Other-Special Dept Expenditure - - 203 0% 1716520 62520 Other-Suspense-Expenses - - 7,415 0% 1716520 64040 Supplies-Maintenance - - 2,003 0% 1716520 64080 Supplies-Office - - 2,013 0% 1716562 60010 Administrative Costs - - 880 0% 1716562 62200 Maintenance-Vehicle - - 815 0% 1716562 64080 Supplies-Office - - 164 0% 1716562 64660 Utilities-Water - - 101,152 0% 1800050 51020 Salary & Wages 464,586 464,586 - 0% 1800050 60480 Contract Srvcs-Other 184,630 184,630 12,239 7% 11/4/2025
68 404
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1800050 60520 Contract Srvcs-Property Tax 7,893 7,893 - 0% 1800050 60560 Contract Srvcs-Street Sweeping 152,472 152,472 36,337 24% 1800050 60880 Equipment-Safety 3,500 3,500 573 16% 1800050 61600 Overhead Allocation 140,635 140,635 - 0% 1800050 61910 Lease-Facility Rent - - - 0% 1800050 61960 Maintenance-General Maint/Repa 65,971 65,971 - 0% 1800050 62040 Maintenance-Landscape 908,759 908,759 178,273 20% 1800050 62480 Other-Recovered Cost - - - 0% 1800050 62800 Prior Period Expense - - - 0% 1800050 64040 Supplies-Maintenance - - - 0% 1800050 64200 Supplies-Safety - - - 0% 1800050 64520 Utilities-Electric 9,933 9,933 1,485 15% 1800050 64660 Utilities-Water 539,133 539,133 112,830 21% 1810050 51020 Salary & Wages 43,475 43,475 - 0% 1810050 60480 Contract Srvcs-Other 8,888 8,888 405 5% 1810050 60520 Contract Srvcs-Property Tax 920 920 - 0% 1810050 61040 Fees-Bond Administration 88 88 - 0% 1810050 61600 Overhead Allocation 12,076 12,076 - 0% 1810050 61910 Lease-Facility Rent 3,600 3,600 1,141 32% 1810050 61960 Maintenance-General Maint/Repa - - - 0% 1810050 62040 Maintenance-Landscape 65,726 65,726 13,145 20% 1810050 62800 Prior Period Expense - - - 0% 1810050 64520 Utilities-Electric 1,717 1,717 176 10% 1810050 64560 Utilities-Electric-Street Lighting 29,677 29,677 3,019 10% 1810050 64660 Utilities-Water 66,571 66,571 15,404 23% 1820050 51020 Salary & Wages 108,644 108,644 - 0% 1820050 60480 Contract Srvcs-Other 19,855 19,855 906 5% 1820050 60520 Contract Srvcs-Property Tax 2,259 2,259 - 0% 1820050 61040 Fees-Bond Administration 198 198 - 0% 1820050 61600 Overhead Allocation 30,178 30,178 - 0% 1820050 61960 Maintenance-General Maint/Repa - - - 0% 1820050 62040 Maintenance-Landscape 170,818 170,818 47,801 28% 1820050 62800 Prior Period Expense - - - 0% 11/4/2025
69 405
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1820050 64520 Utilities-Electric 4,761 4,761 489 10% 1820050 64560 Utilities-Electric-Street Lighting 65,900 65,900 6,706 10% 1820050 64660 Utilities-Water 78,019 78,019 14,326 18% 1827500 70000 Construction - - - 0% 1827500 71150 Improvements Other than Buildi - - - 0% 1830050 51020 Salary & Wages 9,857 9,857 - 0% 1830050 60480 Contract Srvcs-Other 1,826 1,826 83 5% 1830050 60520 Contract Srvcs-Property Tax 205 205 - 0% 1830050 61040 Fees-Bond Administration 22 22 - 0% 1830050 61600 Overhead Allocation 2,738 2,738 - 0% 1830050 62040 Maintenance-Landscape 12,860 12,860 5,010 39% 1830050 62800 Prior Period Expense - - - 0% 1830050 64520 Utilities-Electric 512 512 53 10% 1830050 64560 Utilities-Electric-Street Lighting 6,010 6,010 612 10% 1830050 64660 Utilities-Water 11,682 11,682 3,769 32% 1840050 51020 Salary & Wages 21,660 21,660 - 0% 1840050 60480 Contract Srvcs-Other 6,457 6,457 294 5% 1840050 60520 Contract Srvcs-Property Tax 495 495 - 0% 1840050 61040 Fees-Bond Administration 66 66 - 0% 1840050 61600 Overhead Allocation 6,016 6,016 - 0% 1840050 62040 Maintenance-Landscape 18,286 18,286 2,594 14% 1840050 62800 Prior Period Expense - - - 0% 1840050 64520 Utilities-Electric 825 825 115 14% 1840050 64560 Utilities-Electric-Street Lighting 22,214 22,214 2,261 10% 1840050 64660 Utilities-Water 42,309 42,309 9,551 23% 1850050 51020 Salary & Wages 2,297 2,297 - 0% 1850050 60480 Contract Srvcs-Other 1,826 1,826 82 5% 1850050 60520 Contract Srvcs-Property Tax 270 270 - 0% 1850050 61040 Fees-Bond Administration 22 22 - 0% 1850050 61600 Overhead Allocation 638 638 - 0% 1850050 62040 Maintenance-Landscape 979 979 196 20% 1850050 62800 Prior Period Expense - - - 0% 1850050 64520 Utilities-Electric 30 30 3 10% 11/4/2025
70 406
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
1850050 64560 Utilities-Electric-Street Lighting 6,028 6,028 613 10% 1850050 64660 Utilities-Water 4,708 4,708 2,326 49% 1860050 51020 Salary & Wages 14,007 14,007 - 0% 1860050 60480 Contract Srvcs-Other 726 726 33 5% 1860050 60520 Contract Srvcs-Property Tax 270 270 - 0% 1860050 61040 Fees-Bond Administration 11 11 - 0% 1860050 61600 Overhead Allocation 3,891 3,891 - 0% 1860050 62040 Maintenance-Landscape 20,089 20,089 11,909 59% 1860050 62800 Prior Period Expense - - - 0% 1860050 64520 Utilities-Electric 520 520 53 10% 1860050 64560 Utilities-Electric-Street Lighting 2,643 2,643 269 10% 1860050 64660 Utilities-Water 11,001 11,001 2,689 24% 1880050 51020 Salary & Wages 34,327 34,327 - 0% 1880050 60480 Contract Srvcs-Other 3,113 3,113 141 5% 1880050 60520 Contract Srvcs-Property Tax 663 663 - 0% 1880050 61040 Fees-Bond Administration 33 33 - 0% 1880050 61600 Overhead Allocation 9,535 9,535 - 0% 1880050 62040 Maintenance-Landscape 59,184 59,184 5,001 8% 1880050 62800 Prior Period Expense - - - 0% 1880050 64520 Utilities-Electric 1,600 1,600 164 10% 1880050 64560 Utilities-Electric-Street Lighting 10,369 10,369 1,055 10% 1880050 64660 Utilities-Water 83,351 83,351 19,478 23% 1890050 60520 Contract Srvcs-Property Tax 22 22 - 0% 1890050 64560 Utilities-Electric-Street Lighting 4,673 4,673 476 10% 2000050 51020 Salary & Wages 146,541 146,541 - 0% 2000050 60480 Contract Srvcs-Other 8,656 8,656 1,410 16% 2000050 60520 Contract Srvcs-Property Tax 485 485 - 0% 2000050 61000 Fees-Bank Administration - - 1 0% 2000050 61040 Fees-Bond Administration 33 33 - 0% 2000050 61480 Fees-Investment Admin Expense 25 25 - 0% 2000050 61600 Overhead Allocation 40,704 40,704 - 0% 2000050 61960 Maintenance-General Maint/Repa - - - 0% 2000050 62000 Maintenance-Building - - - 0% 11/4/2025
71 407
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2000050 62040 Maintenance-Landscape 201,829 201,829 45,973 23% 2000050 62800 Prior Period Expense - - - 0% 2000050 64520 Utilities-Electric 4,149 4,149 426 10% 2000050 64560 Utilities-Electric-Street Lighting 9,491 9,491 966 10% 2000050 64660 Utilities-Water 142,645 142,645 27,641 19% 2020050 51020 Salary & Wages 41,653 41,653 - 0% 2020050 60480 Contract Srvcs-Other 4,982 4,982 909 18% 2020050 60520 Contract Srvcs-Property Tax 214 214 - 0% 2020050 61000 Fees-Bank Administration - - 1 0% 2020050 61040 Fees-Bond Administration 11 11 - 0% 2020050 61480 Fees-Investment Admin Expense 18 18 - 0% 2020050 61600 Overhead Allocation 11,570 11,570 - 0% 2020050 61960 Maintenance-General Maint/Repa 138 138 - 0% 2020050 62040 Maintenance-Landscape 30,166 30,166 4,334 14% 2020050 62800 Prior Period Expense - - - 0% 2020050 64520 Utilities-Electric 705 705 72 10% 2020050 64560 Utilities-Electric-Street Lighting 3,608 3,608 367 10% 2020050 64660 Utilities-Water 60,854 60,854 11,000 18% 2030050 51020 Salary & Wages 5,480 5,480 - 0% 2030050 60480 Contract Srvcs-Other 3,172 3,172 670 21% 2030050 60520 Contract Srvcs-Property Tax 109 109 - 0% 2030050 61000 Fees-Bank Administration - - 0 0% 2030050 61040 Fees-Bond Administration 11 11 - 0% 2030050 61480 Fees-Investment Admin Expense 1 1 - 0% 2030050 61600 Overhead Allocation 1,522 1,522 - 0% 2030050 61960 Maintenance-General Maint/Repa 3,583 3,583 - 0% 2030050 62040 Maintenance-Landscape 2,576 2,576 515 20% 2030050 62800 Prior Period Expense - - - 0% 2030050 64520 Utilities-Electric 50 50 5 10% 2030050 64560 Utilities-Electric-Street Lighting 397 397 40 10% 2030050 64660 Utilities-Water 3,465 3,465 491 14% 2040050 51020 Salary & Wages 16,111 16,111 - 0% 2040050 60480 Contract Srvcs-Other 4,749 4,749 874 18% 11/4/2025
72 408
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2040050 60520 Contract Srvcs-Property Tax 204 204 - 0% 2040050 61000 Fees-Bank Administration - - 2 0% 2040050 61040 Fees-Bond Administration 11 11 - 0% 2040050 61480 Fees-Investment Admin Expense 30 30 - 0% 2040050 61600 Overhead Allocation 4,475 4,475 - 0% 2040050 62040 Maintenance-Landscape 18,059 18,059 3,619 20% 2040050 62800 Prior Period Expense - - - 0% 2040050 64520 Utilities-Electric 508 508 52 10% 2040050 64560 Utilities-Electric-Street Lighting 3,228 3,228 328 10% 2040050 64660 Utilities-Water 18,808 18,808 1,555 8% 2050050 51020 Salary & Wages 8,075 8,075 - 0% 2050050 60480 Contract Srvcs-Other 4,206 4,206 794 19% 2050050 60520 Contract Srvcs-Property Tax 161 161 - 0% 2050050 61000 Fees-Bank Administration - - 0 0% 2050050 61040 Fees-Bond Administration 11 11 - 0% 2050050 61480 Fees-Investment Admin Expense - - - 0% 2050050 61600 Overhead Allocation 2,243 2,243 - 0% 2050050 62040 Maintenance-Landscape 4,258 4,258 852 20% 2050050 62800 Prior Period Expense - - - 0% 2050050 64520 Utilities-Electric 95 95 10 10% 2050050 64560 Utilities-Electric-Street Lighting 2,583 2,583 263 10% 2050050 64660 Utilities-Water 9,240 9,240 2,996 32% 2060050 51020 Salary & Wages 5,291 5,291 - 0% 2060050 60480 Contract Srvcs-Other 4,125 4,125 787 19% 2060050 60520 Contract Srvcs-Property Tax 159 159 - 0% 2060050 61000 Fees-Bank Administration - - 1 0% 2060050 61040 Fees-Bond Administration 11 11 - 0% 2060050 61480 Fees-Investment Admin Expense 16 16 - 0% 2060050 61600 Overhead Allocation 1,470 1,470 - 0% 2060050 62040 Maintenance-Landscape 1,940 1,940 388 20% 2060050 62800 Prior Period Expense - - - 0% 2060050 64520 Utilities-Electric 156 156 16 10% 2060050 64560 Utilities-Electric-Street Lighting 2,235 2,235 227 10% 11/4/2025
73 409
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2060050 64660 Utilities-Water 3,070 3,070 677 22% 2070050 51020 Salary & Wages 8,830 8,830 - 0% 2070050 60480 Contract Srvcs-Other 4,266 4,266 807 19% 2070050 60520 Contract Srvcs-Property Tax 170 170 - 0% 2070050 61000 Fees-Bank Administration - - 0 0% 2070050 61040 Fees-Bond Administration 11 11 - 0% 2070050 61480 Fees-Investment Admin Expense 3 3 - 0% 2070050 61600 Overhead Allocation 2,453 2,453 - 0% 2070050 62040 Maintenance-Landscape 2,713 2,713 914 34% 2070050 62800 Prior Period Expense - - - 0% 2070050 64520 Utilities-Electric 85 85 9 10% 2070050 64560 Utilities-Electric-Street Lighting 2,240 2,240 228 10% 2070050 64660 Utilities-Water 8,987 8,987 2,311 26% 2080050 51020 Salary & Wages 41,543 41,543 - 0% 2080050 60480 Contract Srvcs-Other 4,577 4,577 730 16% 2080050 60520 Contract Srvcs-Property Tax 286 286 - 0% 2080050 61000 Fees-Bank Administration - - 3 0% 2080050 61040 Fees-Bond Administration 22 22 - 0% 2080050 61480 Fees-Investment Admin Expense 54 54 - 0% 2080050 61600 Overhead Allocation 11,539 11,539 - 0% 2080050 62040 Maintenance-Landscape 73,573 73,573 9,978 14% 2080050 62800 Prior Period Expense - - - 0% 2080050 64520 Utilities-Electric 1,655 1,655 170 10% 2080050 64560 Utilities-Electric-Street Lighting 5,513 5,513 561 10% 2080050 64660 Utilities-Water 40,700 40,700 7,084 17% 2090050 51020 Salary & Wages 16,121 16,121 - 0% 2090050 60480 Contract Srvcs-Other 3,588 3,588 722 20% 2090050 60520 Contract Srvcs-Property Tax 138 138 - 0% 2090050 61000 Fees-Bank Administration - - 0 0% 2090050 61040 Fees-Bond Administration 11 11 - 0% 2090050 61480 Fees-Investment Admin Expense 4 4 - 0% 2090050 61600 Overhead Allocation 4,478 4,478 - 0% 2090050 61960 Maintenance-General Maint/Repa - - - 0% 11/4/2025
74 410
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2090050 62040 Maintenance-Landscape 8,670 8,670 1,508 17% 2090050 62800 Prior Period Expense - - - 0% 2090050 64520 Utilities-Electric 292 292 30 10% 2090050 64560 Utilities-Electric-Street Lighting 1,220 1,220 124 10% 2090050 64660 Utilities-Water 24,255 24,255 7,369 30% 2100050 51020 Salary & Wages 43,415 43,415 - 0% 2100050 60480 Contract Srvcs-Other 7,889 7,889 1,342 17% 2100050 60520 Contract Srvcs-Property Tax 387 387 - 0% 2100050 61040 Fees-Bond Administration 33 33 - 0% 2100050 61480 Fees-Investment Admin Expense 3 3 - 0% 2100050 61600 Overhead Allocation 12,059 12,059 - 0% 2100050 62040 Maintenance-Landscape 48,024 48,024 9,605 20% 2100050 62800 Prior Period Expense - - - 0% 2100050 64520 Utilities-Electric 1,079 1,079 111 10% 2100050 64560 Utilities-Electric-Street Lighting 7,532 7,532 766 10% 2100050 64660 Utilities-Water 59,653 59,653 19,503 33% 2110050 51020 Salary & Wages 14,019 14,019 - 0% 2110050 60480 Contract Srvcs-Other 7,018 7,018 1,015 14% 2110050 60520 Contract Srvcs-Property Tax 206 206 - 0% 2110050 61040 Fees-Bond Administration 33 33 - 0% 2110050 61600 Overhead Allocation 3,894 3,894 - 0% 2110050 62040 Maintenance-Landscape 4,138 4,138 828 20% 2110050 62800 Prior Period Expense - - - 0% 2110050 64520 Utilities-Electric 116 116 12 10% 2110050 64560 Utilities-Electric-Street Lighting 4,741 4,741 482 10% 2110050 64660 Utilities-Water 13,860 13,860 2,395 17% 2120050 51020 Salary & Wages 194,055 194,055 - 0% 2120050 60480 Contract Srvcs-Other 15,794 15,794 2,349 15% 2120050 60520 Contract Srvcs-Property Tax 840 840 - 0% 2120050 60800 Equipment < $5000 - - - 0% 2120050 61000 Fees-Bank Administration - - 24 0% 2120050 61040 Fees-Bond Administration 66 66 - 0% 2120050 61480 Fees-Investment Admin Expense 170 170 - 0% 11/4/2025
75 411
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2120050 61600 Overhead Allocation 53,902 53,902 - 0% 2120050 61910 Lease-Facility Rent 6,790 6,790 1,423 21% 2120050 61960 Maintenance-General Maint/Repa 19,440 19,440 270 1% 2120050 62000 Maintenance-Building - - - 0% 2120050 62040 Maintenance-Landscape 247,027 247,027 32,193 13% 2120050 62800 Prior Period Expense - - - 0% 2120050 63920 Supplies-Building & Ground - - - 0% 2120050 64040 Supplies-Maintenance - - - 0% 2120050 64520 Utilities-Electric 3,633 3,633 373 10% 2120050 64560 Utilities-Electric-Street Lighting 11,550 11,550 1,175 10% 2120050 64660 Utilities-Water 50,820 50,820 16,465 32% 2120050 71030 Machinery & Equipment - 38,000 - 0% 2130050 51020 Salary & Wages 87,934 87,934 - 0% 2130050 60480 Contract Srvcs-Other 6,796 6,796 1,111 16% 2130050 60520 Contract Srvcs-Property Tax 303 303 - 0% 2130050 61000 Fees-Bank Administration - - - 0% 2130050 61040 Fees-Bond Administration 22 22 - 0% 2130050 61480 Fees-Investment Admin Expense 2 2 - 0% 2130050 61600 Overhead Allocation 24,425 24,425 - 0% 2130050 61960 Maintenance-General Maint/Repa 4,257 4,257 - 0% 2130050 62000 Maintenance-Building 6,816 6,816 1,074 16% 2130050 62040 Maintenance-Landscape 87,356 87,356 23,844 27% 2130050 62800 Prior Period Expense - - - 0% 2130050 63920 Supplies-Building & Ground 1,100 1,100 - 0% 2130050 64520 Utilities-Electric 3,465 3,465 356 10% 2130050 64560 Utilities-Electric-Street Lighting 3,675 3,675 374 10% 2130050 64660 Utilities-Water 92,400 92,400 22,920 25% 2140050 51020 Salary & Wages 16,244 16,244 - 0% 2140050 60480 Contract Srvcs-Other 4,663 4,663 887 19% 2140050 60520 Contract Srvcs-Property Tax 216 216 - 0% 2140050 61000 Fees-Bank Administration - - 1 0% 2140050 61040 Fees-Bond Administration 11 11 - 0% 2140050 61480 Fees-Investment Admin Expense 5 5 - 0% 11/4/2025
76 412
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2140050 61600 Overhead Allocation 4,512 4,512 - 0% 2140050 61960 Maintenance-General Maint/Repa 2,828 2,828 - 0% 2140050 62040 Maintenance-Landscape 11,829 11,829 1,233 10% 2140050 62800 Prior Period Expense - - - 0% 2140050 64520 Utilities-Electric 178 178 18 10% 2140050 64560 Utilities-Electric-Street Lighting 2,086 2,086 212 10% 2140050 64660 Utilities-Water 15,619 15,619 3,460 22% 2150050 51020 Salary & Wages 34,266 34,266 - 0% 2150050 60480 Contract Srvcs-Other 5,475 5,475 1,187 22% 2150050 60520 Contract Srvcs-Property Tax 368 368 - 0% 2150050 61000 Fees-Bank Administration - - 0 0% 2150050 61040 Fees-Bond Administration 11 11 - 0% 2150050 61480 Fees-Investment Admin Expense 11 11 - 0% 2150050 61600 Overhead Allocation 9,518 9,518 - 0% 2150050 62040 Maintenance-Landscape 20,480 20,480 2,596 13% 2150050 62800 Prior Period Expense - - - 0% 2150050 64520 Utilities-Electric 477 477 49 10% 2150050 64560 Utilities-Electric-Street Lighting 337 337 34 10% 2150050 64660 Utilities-Water 57,179 57,179 5,167 9% 2160050 51020 Salary & Wages 179,235 179,235 - 0% 2160050 60480 Contract Srvcs-Other 9,187 9,187 1,478 16% 2160050 60520 Contract Srvcs-Property Tax 465 465 - 0% 2160050 61000 Fees-Bank Administration - - 7 0% 2160050 61040 Fees-Bond Administration 33 33 - 0% 2160050 61480 Fees-Investment Admin Expense 81 81 - 0% 2160050 61600 Overhead Allocation 49,786 49,786 - 0% 2160050 61960 Maintenance-General Maint/Repa 2,750 2,750 - 0% 2160050 62000 Maintenance-Building 7,128 7,128 1,074 15% 2160050 62040 Maintenance-Landscape 199,793 199,793 43,691 22% 2160050 62800 Prior Period Expense - - - 0% 2160050 63920 Supplies-Building & Ground 1,650 1,650 - 0% 2160050 64520 Utilities-Electric 3,362 3,362 345 10% 2160050 64560 Utilities-Electric-Street Lighting 5,250 5,250 534 10% 11/4/2025
77 413
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2160050 64660 Utilities-Water 217,128 217,128 81,647 38% 2170050 51020 Salary & Wages 17,611 17,611 - 0% 2170050 60480 Contract Srvcs-Other 4,410 4,410 831 19% 2170050 60520 Contract Srvcs-Property Tax 241 241 - 0% 2170050 61000 Fees-Bank Administration - - 2 0% 2170050 61040 Fees-Bond Administration 11 11 - 0% 2170050 61480 Fees-Investment Admin Expense 39 39 - 0% 2170050 61600 Overhead Allocation 4,892 4,892 - 0% 2170050 62040 Maintenance-Landscape 20,861 20,861 4,172 20% 2170050 62800 Prior Period Expense - - - 0% 2170050 64520 Utilities-Electric 663 663 68 10% 2170050 64560 Utilities-Electric-Street Lighting 1,679 1,679 171 10% 2170050 64660 Utilities-Water 20,863 20,863 2,925 14% 2180050 51020 Salary & Wages 30,388 30,388 - 0% 2180050 60480 Contract Srvcs-Other 3,942 3,942 763 19% 2180050 60520 Contract Srvcs-Property Tax 146 146 - 0% 2180050 61000 Fees-Bank Administration - - 2 0% 2180050 61040 Fees-Bond Administration 11 11 - 0% 2180050 61480 Fees-Investment Admin Expense 49 49 - 0% 2180050 61600 Overhead Allocation 8,441 8,441 - 0% 2180050 62040 Maintenance-Landscape 51,162 51,162 5,700 11% 2180050 62800 Prior Period Expense - - - 0% 2180050 64520 Utilities-Electric 859 859 88 10% 2180050 64560 Utilities-Electric-Street Lighting 1,937 1,937 197 10% 2180050 64660 Utilities-Water 27,112 27,112 6,302 23% 2180050 71010 Furniture & Fixtures - - - 0% 2187500 60480 Contract Srvcs-Other - - - 0% 2187500 62800 Prior Period Expense - - - 0% 2187500 70000 Construction - - - 0% 2190050 51020 Salary & Wages 120,092 120,092 - 0% 2190050 60480 Contract Srvcs-Other 6,371 6,371 1,066 17% 2190050 60520 Contract Srvcs-Property Tax 324 324 - 0% 2190050 61000 Fees-Bank Administration - - 4 0% 11/4/2025
78 414
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
9/30/2025 % USED
2190050 61040 Fees-Bond Administration 22 22 - 0% 2190050 61480 Fees-Investment Admin Expense 143 143 - 0% 2190050 61600 Overhead Allocation 33,358 33,358 - 0% 2190050 61960 Maintenance-General Maint/Repa - - - 0% 2190050 62040 Maintenance-Landscape 211,158 211,158 37,832 18% 2190050 62800 Prior Period Expense - - - 0% 2190050 64520 Utilities-Electric 4,898 4,898 503 10% 2190050 64560 Utilities-Electric-Street Lighting 3,675 3,675 374 10% 2190050 64660 Utilities-Water 98,175 98,175 21,494 22% 2197500 60480 Contract Srvcs-Other - - - 0% 2197500 70000 Construction - - 1,823 0% 2200050 51020 Salary & Wages 52,380 52,380 - 0% 2200050 60480 Contract Srvcs-Other 4,056 4,056 774 19% 2200050 60520 Contract Srvcs-Property Tax 165 165 - 0% 2200050 61000 Fees-Bank Administration - - 4 0% 2200050 61040 Fees-Bond Administration 11 11 - 0% 2200050 61480 Fees-Investment Admin Expense 81 81 - 0% 2200050 61600 Overhead Allocation 14,549 14,549 - 0% 2200050 62040 Maintenance-Landscape 99,796 99,796 20,691 21% 2200050 62800 Prior Period Expense - - - 0% 2200050 64520 Utilities-Electric 2,327 2,327 239 10% 2200050 64560 Utilities-Electric-Street Lighting 1,853 1,853 189 10% 2200050 64660 Utilities-Water 75,075 75,075 13,846 18% 2210050 51020 Salary & Wages 88,589 88,589 - 0% 2210050 60480 Contract Srvcs-Other 7,184 7,184 1,223 17% 2210050 60520 Contract Srvcs-Property Tax 399 399 - 0% 2210050 61000 Fees-Bank Administration - - 10 0% 2210050 61040 Fees-Bond Administration 22 22 - 0% 2210050 61480 Fees-Investment Admin Expense 187 187 - 0% 2210050 61600 Overhead Allocation 24,607 24,607 - 0% 2210050 61960 Maintenance-General Maint/Repa 1,137 1,137 - 0% 2210050 62040 Maintenance-Landscape 145,902 145,902 34,834 24% 2210050 62800 Prior Period Expense - - - 0% 11/4/2025
79 415
Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action