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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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
2210050 63920 Supplies-Building & Ground - - - 0% 2210050 64520 Utilities-Electric 3,378 3,378 347 10% 2210050 64560 Utilities-Electric-Street Lighting 6,019 6,019 613 10% 2210050 64660 Utilities-Water 44,784 44,784 8,537 19% 2217500 60480 Contract Srvcs-Other - - - 0% 2217500 70000 Construction - - - 0% 2217500 71010 Furniture & Fixtures - - - 0% 2220050 51020 Salary & Wages 2,080 2,080 - 0% 2220050 60480 Contract Srvcs-Other 2,965 2,965 700 24% 2220050 60520 Contract Srvcs-Property Tax 140 140 - 0% 2220050 61000 Fees-Bank Administration - - 0 0% 2220050 61040 Fees-Bond Administration 11 11 - 0% 2220050 61480 Fees-Investment Admin Expense - - - 0% 2220050 61600 Overhead Allocation 578 578 - 0% 2220050 61960 Maintenance-General Maint/Repa 1,063 1,063 - 0% 2220050 62040 Maintenance-Landscape - - - 0% 2220050 64560 Utilities-Electric-Street Lighting 183 183 19 10% 2230050 51020 Salary & Wages 54,170 54,170 - 0% 2230050 60480 Contract Srvcs-Other 4,517 4,517 831 18% 2230050 60520 Contract Srvcs-Property Tax 309 309 - 0% 2230050 60840 Equipment-Furniture < $5000 - - - 0% 2230050 61000 Fees-Bank Administration - - 5 0% 2230050 61040 Fees-Bond Administration 11 11 - 0% 2230050 61480 Fees-Investment Admin Expense 77 77 - 0% 2230050 61600 Overhead Allocation 15,047 15,047 - 0% 2230050 61960 Maintenance-General Maint/Repa 1,881 1,881 - 0% 2230050 62040 Maintenance-Landscape 66,886 66,886 8,097 12% 2230050 62800 Prior Period Expense - - - 0% 2230050 64520 Utilities-Electric 1,190 1,190 122 10% 2230050 64560 Utilities-Electric-Street Lighting 2,653 2,653 270 10% 2230050 64660 Utilities-Water 59,263 59,263 17,532 30% 2240050 51020 Salary & Wages 10,554 10,554 - 0% 2240050 60480 Contract Srvcs-Other 3,248 3,248 657 20% 11/4/2025
80 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
2240050 60520 Contract Srvcs-Property Tax 142 142 - 0% 2240050 61000 Fees-Bank Administration - - 0 0% 2240050 61040 Fees-Bond Administration 11 11 - 0% 2240050 61480 Fees-Investment Admin Expense 2 2 - 0% 2240050 61600 Overhead Allocation 2,932 2,932 - 0% 2240050 62040 Maintenance-Landscape 4,472 4,472 587 13% 2240050 62800 Prior Period Expense - - - 0% 2240050 64520 Utilities-Electric 191 191 20 10% 2240050 64560 Utilities-Electric-Street Lighting 885 885 90 10% 2240050 64660 Utilities-Water 16,606 16,606 1,538 9% 2250050 51020 Salary & Wages 100,020 100,020 - 0% 2250050 60480 Contract Srvcs-Other 3,431 3,431 659 19% 2250050 60520 Contract Srvcs-Property Tax 366 366 - 0% 2250050 61000 Fees-Bank Administration - - 10 0% 2250050 61040 Fees-Bond Administration 11 11 - 0% 2250050 61480 Fees-Investment Admin Expense 374 374 - 0% 2250050 61600 Overhead Allocation 27,782 27,782 - 0% 2250050 61960 Maintenance-General Maint/Repa - - - 0% 2250050 62000 Maintenance-Building 18,456 18,456 2,032 11% 2250050 62040 Maintenance-Landscape 199,794 199,794 36,631 18% 2250050 62440 Other-Special Dept Expenditure - - - 0% 2250050 62800 Prior Period Expense - - - 0% 2250050 63920 Supplies-Building & Ground 5,500 5,500 - 0% 2250050 64520 Utilities-Electric 7,508 7,508 771 10% 2250050 64560 Utilities-Electric-Street Lighting 1,582 1,582 161 10% 2250050 64640 Utilities-Telephone 1,320 1,320 - 0% 2250050 64660 Utilities-Water 86,626 86,626 22,704 26% 2257500 70000 Construction - - - 0% 2260050 51020 Salary & Wages 3,452 3,452 - 0% 2260050 60480 Contract Srvcs-Other 3,179 3,179 646 20% 2260050 60520 Contract Srvcs-Property Tax 136 136 - 0% 2260050 61000 Fees-Bank Administration - - 0 0% 2260050 61040 Fees-Bond Administration 11 11 - 0% 11/4/2025
81 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
2260050 61480 Fees-Investment Admin Expense 6 6 - 0% 2260050 61600 Overhead Allocation 959 959 - 0% 2260050 62040 Maintenance-Landscape 1,339 1,339 155 12% 2260050 62800 Prior Period Expense - - - 0% 2260050 64520 Utilities-Electric 49 49 5 10% 2260050 64560 Utilities-Electric-Street Lighting 840 840 85 10% 2260050 64660 Utilities-Water 1,921 1,921 124 6% 2270050 51020 Salary & Wages 25,440 25,440 - 0% 2270050 60480 Contract Srvcs-Other 3,328 3,328 649 19% 2270050 60520 Contract Srvcs-Property Tax 143 143 - 0% 2270050 61000 Fees-Bank Administration - - 5 0% 2270050 61040 Fees-Bond Administration 11 11 - 0% 2270050 61480 Fees-Investment Admin Expense 78 78 - 0% 2270050 61600 Overhead Allocation 7,066 7,066 - 0% 2270050 61960 Maintenance-General Maint/Repa 5,867 5,867 - 0% 2270050 62040 Maintenance-Landscape 39,292 39,292 5,058 13% 2270050 62800 Prior Period Expense - - - 0% 2270050 64520 Utilities-Electric 577 577 59 10% 2270050 64560 Utilities-Electric-Street Lighting 1,414 1,414 144 10% 2270050 64660 Utilities-Water 12,734 12,734 1,059 8% 2280050 51020 Salary & Wages 20,291 20,291 - 0% 2280050 60480 Contract Srvcs-Other 3,021 3,021 611 20% 2280050 60520 Contract Srvcs-Property Tax 136 136 - 0% 2280050 61000 Fees-Bank Administration - - 0 0% 2280050 61040 Fees-Bond Administration 11 11 - 0% 2280050 61480 Fees-Investment Admin Expense 1 1 - 0% 2280050 61600 Overhead Allocation 5,636 5,636 - 0% 2280050 61960 Maintenance-General Maint/Repa 6,200 6,200 - 0% 2280050 62040 Maintenance-Landscape 21,410 21,410 3,489 16% 2280050 62800 Prior Period Expense - - - 0% 2280050 64520 Utilities-Electric 401 401 41 10% 2280050 64560 Utilities-Electric-Street Lighting 496 496 50 10% 2280050 64660 Utilities-Water 15,159 15,159 7,329 48% 11/4/2025
82 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
2290050 51020 Salary & Wages 2,556 2,556 - 0% 2290050 60480 Contract Srvcs-Other 2,253 2,253 496 22% 2290050 60520 Contract Srvcs-Property Tax 103 103 - 0% 2290050 61000 Fees-Bank Administration - - 0 0% 2290050 61480 Fees-Investment Admin Expense - - - 0% 2290050 61600 Overhead Allocation 710 710 - 0% 2290050 61960 Maintenance-General Maint/Repa 687 687 - 0% 2290050 62040 Maintenance-Landscape 1,058 1,058 212 20% 2290050 62800 Prior Period Expense - - - 0% 2290050 64520 Utilities-Electric 25 25 3 10% 2290050 64660 Utilities-Water 1,703 1,703 402 24% 2310050 51020 Salary & Wages 17,654 17,654 - 0% 2310050 60480 Contract Srvcs-Other 16,080 16,080 518 3% 2310050 60520 Contract Srvcs-Property Tax 200 200 - 0% 2310050 61000 Fees-Bank Administration 10 10 - 0% 2310050 61480 Fees-Investment Admin Expense 50 50 - 0% 2310050 61600 Overhead Allocation 4,353 4,353 - 0% 2310050 61960 Maintenance-General Maint/Repa 990 990 - 0% 2310050 62040 Maintenance-Landscape 20,940 20,940 - 0% 2310050 64520 Utilities-Electric 190 190 - 0% 2310050 64560 Utilities-Electric-Street Lighting 595 595 - 0% 2310050 64660 Utilities-Water 3,520 3,520 - 0% 3020060 60200 Contract Srvcs-Audit 300 300 - 0% 3020060 60680 Contract Srvcs-Traffic Mark Sand - - - 0% 3020060 61000 Fees-Bank Administration 890 890 228 26% 3020060 61480 Fees-Investment Admin Expense 1,000 1,000 - 0% 3027500 60360 Contract Srvcs-Engineering - - 22,880 0% 3027500 60480 Contract Srvcs-Other - - - 0% 3027500 62720 Printing - - - 0% 3027500 69100 Srvcs-Information Technology - - - 0% 3027500 70000 Construction - - 37,553 0% 3060060 51020 Salary & Wages 1,168,999 1,168,999 206,537 18% 3060060 51022 Salary & Wages (EOC) - - - 0% 11/4/2025
83 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
3060060 51040 Overtime 22,908 22,908 10,672 47% 3060060 51042 Overtime (EOC) - - - 0% 3060060 51044 FLSA Overtime - - - 0% 3060060 51100 Leave-Administrative Buyout Leave 9,200 9,200 - 0% 3060060 51110 Leave-Annual Buyoutave 14,780 14,780 - 0% 3060060 51120 Leave-Compensated Absences/S 6,670 6,670 - 0% 3060060 51140 Leave-Holiday Buyout 4,540 4,540 - 0% 3060060 51160 Leave-Sick Buyout - - - 0% 3060060 51170 Leave-Personal BuyoutBuyout - - - 0% 3060060 52000 Allowance-Auto 1,800 1,800 336 19% 3060060 52200 Allowance-Mobile CommunicationDevice 1,080 1,080 202 19% 3060060 52300 Allowance-Uniform - - - 0% 3060060 52400 Benefit-ADD/ Life Insurance 5,875 5,875 326 6% 3060060 52450 Benefit-Worker's Compensation 169,304 169,304 31,020 18% 3060060 52700 Benefit-Deferred CompensationMatching - - 3,313 0% 3060060 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 3060060 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 3060060 52800 Benefit-Dental 14,707 14,707 2,346 16% 3060060 53000 Benefit-Short/Long Term Disability 17,870 17,870 772 4% 3060060 53300 Benefit-PERS Health 190,807 190,807 47,189 25% 3060060 53400 Benefit-PERS Retirement 243,395 243,395 46,280 19% 3060060 53600 Benefit-Vision 5,522 5,522 881 16% 3060060 53700 Taxes-FICA/Medicare Employer 17,293 17,293 3,181 18% 3060060 53980 Vacancy Factor (75,790) (75,790) - 0% 3060060 60200 Contract Srvcs-Audit - - - 0% 3060060 60440 Contract Srvcs-Legal - - - 0% 3060060 60680 Contract Srvcs-Traffic Mark Sand 110,000 110,000 - 0% 3060060 61000 Fees-Bank Administration 920 920 206 22% 3060060 61480 Fees-Investment Admin Expense 4,400 4,400 - 0% 3060060 62220 Vehicle Fuel 36,000 36,000 4,120 11% 3060060 62800 Prior Period Expense - - 49 0% 3060060 64040 Supplies-Maintenance 200,000 200,000 50,679 25% 3060060 64560 Utilities-Electric-Street Lighting 315,000 315,000 63,862 20% 11/4/2025
84 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
3060060 69100 Srvcs-Information Technology - - - 0% 3060060 69200 Liab & Property Ins Charges 113,860 113,860 28,465 25% 3067500 60360 Contract Srvcs-Engineering - - 57,308 0% 3067500 60480 Contract Srvcs-Other - - - 0% 3067500 60800 Equipment < $5000 - - - 0% 3067500 62720 Printing - - 302 0% 3067500 62800 Prior Period Expense - - - 0% 3067500 69100 Srvcs-Information Technology - - - 0% 3067500 70000 Construction - - - 0% 3070060 61000 Fees-Bank Administration 300 300 108 36% 3070060 61480 Fees-Investment Admin Expense 1,500 1,500 - 0% 3077500 60360 Contract Srvcs-Engineering - - - 0% 3077500 60480 Contract Srvcs-Other - - 1,560 0% 3077500 62720 Printing - - - 0% 3077500 62800 Prior Period Expense - - - 0% 3077500 70000 Construction - - - 0% 3115900 51020 Salary & Wages 1,225,800 1,225,800 205,286 17% 3115900 51022 Salary & Wages (EOC) - - - 0% 3115900 51040 Overtime 1,500 1,500 - 0% 3115900 51044 FLSA Overtime - - - 0% 3115900 51060 Part-Time Salary (PERS) 57,040 57,040 6,158 11% 3115900 51080 Part-Time Salary (PARS) 250,390 250,390 40,180 16% 3115900 51100 Leave-Administrative Buyout Leave - - - 0% 3115900 51110 Leave-Annual Buyoutave 7,900 7,900 - 0% 3115900 51140 Leave-Holiday Buyout 8,180 8,180 - 0% 3115900 52000 Allowance-Auto - - - 0% 3115900 52200 Allowance-Mobile CommunicationDevice 960 960 179 19% 3115900 52400 Benefit-ADD/ Life Insurance 5,406 5,406 339 6% 3115900 52450 Benefit-Worker's Compensation 12,345 12,345 1,917 16% 3115900 52700 Benefit-Deferred CompensationMatching - - 2,224 0% 3115900 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 3115900 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 3115900 52800 Benefit-Dental 17,674 17,674 2,630 15% 11/4/2025
85 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
3115900 53000 Benefit-Short/Long Term Disability 20,854 20,854 846 4% 3115900 53100 Benefit-Retiree Medicals 54,010 54,010 19,054 35% 3115900 53200 Benefit-PARS Retirement 3,255 3,255 522 16% 3115900 53300 Benefit-PERS Health 245,300 245,300 52,219 21% 3115900 53400 Benefit-PERS Retirement 244,900 244,900 45,031 18% 3115900 53500 Benefit-Tuition Reimb. - - - 0% 3115900 53600 Benefit-Vision 6,636 6,636 988 15% 3115900 53700 Taxes-FICA/Medicare Employer 22,240 22,240 3,697 17% 3115900 53800 Taxes-Unemployment Insurance - - (14) 0% 3115900 53980 Vacancy Factor (87,122) (87,122) - 0% 3115900 60010 Administrative Costs 68,000 68,000 17,000 25% 3115900 60200 Contract Srvcs-Audit - - - 0% 3115900 60440 Contract Srvcs-Legal 7,520 7,520 703 9% 3115900 60480 Contract Srvcs-Other 201,583 201,583 4,822 2% 3115900 60520 Contract Srvcs-Property Tax 29,500 29,500 - 0% 3115900 61000 Fees-Bank Administration - - 38 0% 3115900 61200 Fees-Credit Card Merchant 2,160 2,160 982 45% 3115900 61480 Fees-Investment Admin Expense 1,500 1,500 - 0% 3115900 61750 Insurance-Special Event 1,000 1,000 306 31% 3115900 62000 Maintenance-Building 97,588 97,588 11,282 12% 3115900 62160 Maintenance-Software Licenses 2,888 2,888 32 1% 3115900 62440 Other-Special Dept Expenditure 3,440 3,440 366 11% 3115900 62520 Other-Suspense-Expenses - - 6,598 0% 3115900 62680 Postage 1,000 1,000 91 9% 3115900 62720 Printing 1,850 1,850 152 8% 3115900 62800 Prior Period Expense - - 599 0% 3115900 62920 Program-Collection Development 208,340 208,340 7,793 4% 3115900 63360 Program-Special Events 23,500 23,500 917 4% 3115900 63880 Subscription-Membership, Dues, & Publications3,217 3,217 2,113 66% 3115900 64000 Supplies-Library 14,000 14,000 2,050 15% 3115900 64080 Supplies-Office 2,000 2,000 127 6% 3115900 64280 Training-Conference/Meeting 3,250 3,250 - 0% 3115900 64360 Training & Development 3,442 3,442 - 0% 11/4/2025
86 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
3115900 64520 Utilities-Electric 153,400 153,400 47,674 31% 3115900 64600 Utilities-Natural Gas 10,620 10,620 1,057 10% 3115900 64660 Utilities-Water 15,340 15,340 2,110 14% 3115900 69100 Srvcs-Information Technology 253,470 253,470 63,368 25% 3115900 69200 Liab & Property Ins Charges 137,860 137,860 34,465 25% 3115900 71010 Furniture & Fixtures 14,664 14,664 - 0% 3117500 70000 Construction - - - 0% 3160060 61000 Fees-Bank Administration 300 300 81 27% 3160060 61480 Fees-Investment Admin Expense 1,600 1,600 - 0% 3167500 60360 Contract Srvcs-Engineering - - 13,015 0% 3167500 60480 Contract Srvcs-Other - - 1,376 0% 3167500 62800 Prior Period Expense - - - 0% 3190060 61000 Fees-Bank Administration - - 0 0% 3190060 61480 Fees-Investment Admin Expense 10 10 - 0% 3197500 70000 Construction - 56,263 (25,876) -46% 3220040 53100 Benefit-Retiree Medicals 2,100 2,100 675 32% 3220040 53980 Vacancy Factor - - - 0% 3220040 60200 Contract Srvcs-Audit 400 400 - 0% 3220040 60440 Contract Srvcs-Legal 3,550 3,550 - 0% 3220040 60480 Contract Srvcs-Other 95,000 95,000 17,155 18% 3220040 61000 Fees-Bank Administration 340 340 19 5% 3220040 61480 Fees-Investment Admin Expense 350 350 - 0% 3220040 61960 Maintenance-General Maint/Repa 6,800 6,800 - 0% 3220040 62680 Postage 50 50 - 0% 3230040 60480 Contract Srvcs-Other 3,500 3,500 - 0% 3230040 61000 Fees-Bank Administration 90 90 38 42% 3230040 61480 Fees-Investment Admin Expense 400 400 - 0% 3357500 70000 Construction - - - 0% 3357500 71010 Furniture & Fixtures - - - 0% 3357500 71150 Improvements Other than Buildi - - - 0% 3360060 61000 Fees-Bank Administration 60 60 15 25% 3360060 61480 Fees-Investment Admin Expense 250 250 - 0% 3367500 60240 Contract Srvcs-Traffic SignalSignal Maintenance - - - 0% 11/4/2025
87 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
3367500 70000 Construction - - - 0% 3367500 71030 Machinery & Equipment - - - 0% 3380010 60480 Contract Srvcs-Other 166,500 166,500 100,000 60% 3380010 61000 Fees-Bank Administration - - 3 0% 3380010 61480 Fees-Investment Admin Expense 51 51 - 0% 3380010 62360 Other-Disposition & Development Agreement - - - 0% 3410010 60440 Contract Srvcs-Legal - - - 0% 3410010 60480 Contract Srvcs-Other 30,000 30,000 - 0% 3410010 61000 Fees-Bank Administration - - 0 0% 3410010 61480 Fees-Investment Admin Expense - - - 0% 3410010 62880 Program-CDBG Special Programs 69,000 69,000 - 0% 3417500 60360 Contract Srvcs-Engineering - - 17,388 0% 3417500 60440 Contract Srvcs-Legal - - - 0% 3417500 60480 Contract Srvcs-Other - - 1,620 0% 3417500 70000 Construction - - 179,656 0% 3507500 70000 Construction - - 35,008 0% 3530010 60480 Contract Srvcs-Other - - 5,150 0% 3530010 63320 Program-Special Department Expense - - - 0% 3530010 71030 Machinery & Equipment - - - 0% 3530050 60800 Equipment < $5000 18,000 18,000 - 0% 3530050 61000 Fees-Bank Administration - - 5 0% 3530050 61480 Fees-Investment Admin Expense 50 50 - 0% 3530050 63120 Program-Marketing 4,000 4,000 - 0% 3530050 63360 Program-Special Events 3,000 3,000 - 0% 3537500 70000 Construction - - - 0% 3547500 60480 Contract Srvcs-Other - - - 0% 3547500 70000 Construction - - - 0% 3550030 51040 Overtime - - 50,163 0% 3550030 51044 FLSA Overtime - - 353 0% 3550030 52450 Benefit-Worker's Compensation - - - 0% 3550030 53150 Benefit-Allocation - - - 0% 3550030 60800 Equipment < $5000 - - - 0% 3550030 62200 Maintenance-Vehicle - - - 0% 11/4/2025
88 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
3550030 64200 Supplies-Safety - - - 0% 3550030 64280 Training-Conference/Meeting - - - 0% 3550030 64360 Training & Development - - - 0% 3550030 71060 Vehicles - - - 0% 3570050 60480 Contract Srvcs-Other - - - 0% 3570050 62800 Prior Period Expense - - - 0% 3570050 62920 Program-Collection Development - - 2,866 0% 3570050 64000 Supplies-Library - - 497 0% 3570050 64080 Supplies-Office - - - 0% 3570050 71010 Furniture & Fixtures - - - 0% 3570050 71030 Machinery & Equipment - - 4,847 0% 3577500 70000 Construction - - - 0% 3580030 51040 Overtime - 91,234 22,591 25% 3580030 51044 FLSA Overtime - - 273 0% 3580030 60480 Contract Srvcs-Other - - - 0% 3580030 60800 Equipment < $5000 - - - 0% 3580030 60880 Equipment-Safety - - - 0% 3580030 61000 Fees-Bank Administration - - - 0% 3580030 61480 Fees-Investment Admin Expense - - - 0% 3580030 61960 Maintenance-General Maint/Repa - - - 0% 3580030 63880 Subscription-Membership, Dues, & Publications- - 4,995 0% 3580030 71010 Furniture & Fixtures - - - 0% 3580030 71030 Machinery & Equipment - - - 0% 3580030 71060 Vehicles - 120,000 - 0% 3580040 51020 Salary & Wages - - - 0% 3580040 52400 Benefit-ADD/ Life Insurance - - - 0% 3580040 52450 Benefit-Worker's Compensation - - - 0% 3580040 52700 Benefit-Deferred CompensationMatching - - - 0% 3580040 52800 Benefit-Dental - - - 0% 3580040 53000 Benefit-Short/Long Term Disability - - - 0% 3580040 53300 Benefit-PERS Health - - - 0% 3580040 53400 Benefit-PERS Retirement - - - 0% 3580040 53600 Benefit-Vision - - - 0% 11/4/2025
89 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
3580040 53700 Taxes-FICA/Medicare Employer - - - 0% 3580040 53980 Vacancy Factor - - - 0% 3580040 60480 Contract Srvcs-Other - - - 0% 3580040 71020 Software & Intangible Assets - - - 0% 3580050 51020 Salary & Wages - 87,000 16,247 19% 3580050 51040 Overtime - 150 - 0% 3580050 51110 Leave-Annual Buyoutave - - - 0% 3580050 51140 Leave-Holiday Buyout - - - 0% 3580050 52400 Benefit-ADD/ Life Insurance - 273 19 7% 3580050 52450 Benefit-Worker's Compensation - 697 124 18% 3580050 52700 Benefit-Deferred CompensationMatching - - 364 0% 3580050 52800 Benefit-Dental - 1,262 210 17% 3580050 53000 Benefit-Short/Long Term Disability - 1,524 67 4% 3580050 53300 Benefit-PERS Health - 18,020 4,435 25% 3580050 53400 Benefit-PERS Retirement - 13,200 2,825 21% 3580050 53600 Benefit-Vision - 474 79 17% 3580050 53700 Taxes-FICA/Medicare Employer - 1,260 260 21% 3580050 53900 Allocate Personnel Costs - 75,808 - 0% 3580050 60320 Contract Srvcs-Consultant - 116,484 2,310 2% 3580050 60480 Contract Srvcs-Other - 2,646,897 (170,007) -6% 3580050 60760 Equipment-Computers < $5000 - 9,003 - 0% 3580050 62800 Prior Period Expense - - 44,423 0% 3580060 60480 Contract Srvcs-Other - - - 0% 3597500 70000 Construction - - - 0% 3613120 61000 Fees-Bank Administration - - 0 0% 3613120 61480 Fees-Investment Admin Expense - - - 0% 3740010 51080 Part-Time Salary (PARS) - - - 0% 3740010 52450 Benefit-Worker's Compensation - - - 0% 3740010 53200 Benefit-PARS Retirement - - - 0% 3740010 53700 Taxes-FICA/Medicare Employer - - - 0% 3740010 53980 Vacancy Factor - - - 0% 3740010 60480 Contract Srvcs-Other - - - 0% 3740010 61000 Fees-Bank Administration - - 181 0% 11/4/2025
90 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
3740010 61480 Fees-Investment Admin Expense - - - 0% 3747500 60480 Contract Srvcs-Other - - - 0% 3747500 70000 Construction - - - 0% 3760030 60480 Contract Srvcs-Other - 3,000 8,454 282% 3760030 60800 Equipment < $5000 - 11,778 - 0% 3760030 64200 Supplies-Safety - 1,200 - 0% 3770010 61000 Fees-Bank Administration - - 0 0% 3770010 61480 Fees-Investment Admin Expense - - - 0% 3770030 53900 Allocate Personnel Costs 697,187 697,187 - 0% 3770030 60480 Contract Srvcs-Other - - - 0% 3770030 64200 Supplies-Safety - - - 0% 3770030 64360 Training & Development - - - 0% 3770030 71030 Machinery & Equipment - - - 0% 3770040 71030 Machinery & Equipment - - - 0% 3770050 60480 Contract Srvcs-Other - - - 0% 3777500 70000 Construction - - 300,387 0% 3777500 71030 Machinery & Equipment - - - 0% 3800060 61000 Fees-Bank Administration - - 0 0% 3807500 60480 Contract Srvcs-Other - - - 0% 4020030 61000 Fees-Bank Administration 20 20 2 10% 4020030 61480 Fees-Investment Admin Expense 75 75 - 0% 4030030 63440 Program-Youth Court - - - 0% 4037500 71020 Software & Intangible Assets - - - 0% 4040030 64200 Supplies-Safety - - - 0% 4047500 70000 Construction - - - 0% 4050030 64360 Training & Development 6,672 6,672 - 0% 4110030 61000 Fees-Bank Administration 30 30 3 10% 4110030 61480 Fees-Investment Admin Expense 110 110 - 0% 4110030 62120 Maintenance-Radio Equipment - - 9,249 0% 4110030 63050 Program-SWAT - - - 0% 4110030 64200 Supplies-Safety - - - 0% 4110030 71010 Furniture & Fixtures - - - 0% 4110030 71030 Machinery & Equipment - - - 0% 11/4/2025
91 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
4110030 71060 Vehicles - - - 0% 4113160 51020 Salary & Wages 166,515 166,515 36,248 22% 4113160 51040 Overtime - - - 0% 4113160 51100 Leave-Administrative Buyout Leave - - - 0% 4113160 51110 Leave-Annual Buyoutave - - - 0% 4113160 51140 Leave-Holiday Buyout - - - 0% 4113160 51200 POST/Educational Certificate Pay 12,631 12,631 - 0% 4113160 52300 Allowance-Uniform 900 900 222 25% 4113160 52400 Benefit-ADD/ Life Insurance 720 720 35 5% 4113160 52450 Benefit-Worker's Compensation 19,715 19,715 3,808 19% 4113160 52700 Benefit-Deferred CompensationMatching - - - 0% 4113160 52800 Benefit-Dental 631 631 128 20% 4113160 53000 Benefit-Short/Long Term Disability 1,105 1,105 58 5% 4113160 53100 Benefit-Retiree Medicals - - - 0% 4113160 53300 Benefit-PERS Health - - 2,963 0% 4113160 53400 Benefit-PERS Retirement 76,000 76,000 18,872 25% 4113160 53600 Benefit-Vision 237 237 48 20% 4113160 53700 Taxes-FICA/Medicare Employer 2,415 2,415 530 22% 4113180 51020 Salary & Wages - - - 0% 4113180 52300 Allowance-Uniform - - - 0% 4113180 52450 Benefit-Worker's Compensation - - - 0% 4113180 52700 Benefit-Deferred CompensationMatching - - - 0% 4113180 53100 Benefit-Retiree Medicals - - - 0% 4113180 53300 Benefit-PERS Health - - - 0% 4113180 53400 Benefit-PERS Retirement - - - 0% 4113180 53700 Taxes-FICA/Medicare Employer - - - 0% 4113180 53980 Vacancy Factor - - - 0% 4316120 51020 Salary & Wages 96,400 96,400 - 0% 4316120 52200 Allowance-Mobile CommunicationDevice - - - 0% 4316120 52400 Benefit-ADD/ Life Insurance 273 273 - 0% 4316120 52450 Benefit-Worker's Compensation 3,066 3,066 - 0% 4316120 52700 Benefit-Deferred CompensationMatching - - - 0% 4316120 52800 Benefit-Dental 1,262 1,262 - 0% 11/4/2025
92 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
4316120 53000 Benefit-Short/Long Term Disability 1,729 1,729 - 0% 4316120 53300 Benefit-PERS Health 24,290 24,290 - 0% 4316120 53400 Benefit-PERS Retirement 14,600 14,600 - 0% 4316120 53600 Benefit-Vision 474 474 - 0% 4316120 53700 Taxes-FICA/Medicare Employer 1,400 1,400 - 0% 4316120 53980 Vacancy Factor (5,740) (5,740) - 0% 4316120 60200 Contract Srvcs-Audit 410 410 - 0% 4316120 60480 Contract Srvcs-Other 820,000 820,000 3,780 0% 4316120 60560 Contract Srvcs-Street Sweeping 68,000 68,000 16,352 24% 4316120 60640 Contract Srvcs-Inspection 160,000 160,000 12,720 8% 4316120 60720 Contract Srvcs-Underground/Open 125,000 125,000 - 0% 4316120 61000 Fees-Bank Administration 110 110 23 21% 4316120 61480 Fees-Investment Admin Expense 500 500 - 0% 4316120 62320 Other-Contingency 5,000 5,000 - 0% 4316120 62720 Printing 3,000 3,000 391 13% 4316120 64040 Supplies-Maintenance 1,000 1,000 - 0% 4316120 64360 Training & Development 2,415 2,415 - 0% 4316120 69100 Srvcs-Information Technology 2,430 2,430 608 25% 4316120 69200 Liab & Property Ins Charges 8,790 8,790 2,198 25% 4519100 61280 Debt Service-Principal 443,000 443,000 - 0% 4519200 61240 Debt Service-Interest 134,989 134,989 - 0% 5020060 61000 Fees-Bank Administration 10 10 3 30% 5020060 61480 Fees-Investment Admin Expense 50 50 - 0% 5110040 51020 Salary & Wages - - - 0% 5110040 51060 Part-Time Salary (PERS) - - - 0% 5110040 52000 Allowance-Auto - - - 0% 5110040 52200 Allowance-Mobile CommunicationDevice - - - 0% 5110040 52450 Benefit-Worker's Compensation - - - 0% 5110040 52700 Benefit-Deferred CompensationMatching - - - 0% 5110040 53300 Benefit-PERS Health - - - 0% 5110040 53400 Benefit-PERS Retirement - - - 0% 5110040 53700 Taxes-FICA/Medicare Employer - - - 0% 5110040 61000 Fees-Bank Administration 30 30 7 23% 11/4/2025
93 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
5110040 61480 Fees-Investment Admin Expense 150 150 - 0% 5120040 61480 Fees-Investment Admin Expense - - - 0% 5130040 61000 Fees-Bank Administration 165 165 35 21% 5130040 61480 Fees-Investment Admin Expense 800 800 - 0% 5137500 60360 Contract Srvcs-Engineering - - - 0% 5137500 60480 Contract Srvcs-Other - - 33,997 0% 5137500 60600 Contract Srvcs-Plan Check - - - 0% 5137500 70000 Construction - - - 0% 5510060 61000 Fees-Bank Administration 490 490 111 23% 5510060 61480 Fees-Investment Admin Expense 4,200 4,200 - 0% 5517500 60360 Contract Srvcs-Engineering - - - 0% 5517500 60480 Contract Srvcs-Other - - 7,269 0% 5517500 61440 Fees-Filing - - - 0% 5517500 70000 Construction - - - 0% 5767500 60480 Contract Srvcs-Other - - - 0% 5767500 70000 Construction - - 375 0% 6010040 51020 Salary & Wages 14,058 14,058 - 0% 6010040 51022 Salary & Wages (EOC) - - - 0% 6010040 51040 Overtime - - - 0% 6010040 51110 Leave-Annual Buyoutave - - - 0% 6010040 52000 Allowance-Auto 144 144 - 0% 6010040 52200 Allowance-Mobile CommunicationDevice 29 29 - 0% 6010040 52400 Benefit-ADD/ Life Insurance 124 124 - 0% 6010040 52450 Benefit-Worker's Compensation 112 112 - 0% 6010040 52700 Benefit-Deferred CompensationMatching - - - 0% 6010040 52701 Benefit-Deferred Comp NTWD401aMatching - - - 0% 6010040 52702 Benefit-Deferred Comp ICMA401aMatching - - - 0% 6010040 52800 Benefit-Dental 51 51 - 0% 6010040 53000 Benefit-Short/Long Term Disability 88 88 - 0% 6010040 53100 Benefit-Retiree Medicals 5,000 5,000 1,621 32% 6010040 53300 Benefit-PERS Health 486 486 - 0% 6010040 53400 Benefit-PERS Retirement 2,664 2,664 - 0% 6010040 53600 Benefit-Vision 19 19 - 0% 11/4/2025
94 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
6010040 53700 Taxes-FICA/Medicare Employer 204 204 - 0% 6010040 60010 Administrative Costs 25,100 25,100 - 0% 6010040 61000 Fees-Bank Administration - - - 0% 6010040 61480 Fees-Investment Admin Expense - - - 0% 6020010 61000 Fees-Bank Administration 70 70 - 0% 6020010 61480 Fees-Investment Admin Expense 180 180 - 0% 6020040 61480 Fees-Investment Admin Expense - - - 0% 6029100 61280 Debt Service-Principal 1,765,000 1,765,000 - 0% 6029200 61040 Fees-Bond Administration 8,625 8,625 - 0% 6029200 61240 Debt Service-Interest 1,033,319 1,033,319 - 0% 6029200 61281 Private Purpose TrstFund Contr - - - 0% 6550010 61000 Fees-Bank Administration - - - 0% 6550010 61480 Fees-Investment Admin Expense - - - 0% 6559100 61280 Debt Service-Principal 670,000 670,000 - 0% 6559200 61040 Fees-Bond Administration 6,000 6,000 600 10% 6559200 61240 Debt Service-Interest 54,600 54,600 - 0% 6560010 61480 Fees-Investment Admin Expense - - - 0% 6569100 61280 Debt Service-Principal 2,555,000 2,555,000 - 0% 6569200 61240 Debt Service-Interest 1,064,488 1,064,488 - 0% 6570010 61480 Fees-Investment Admin Expense - - - 0% 6579100 61280 Debt Service-Principal 445,000 445,000 - 0% 6579200 61240 Debt Service-Interest 182,638 182,638 - 0% 6580010 61480 Fees-Investment Admin Expense - - - 0% 6589100 61280 Debt Service-Principal 2,405,000 2,405,000 - 0% 6589200 61040 Fees-Bond Administration - - - 0% 6589200 61240 Debt Service-Interest 1,086,875 1,086,875 - 0% 7018100 51020 Salary & Wages 185,400 185,400 55,564 30% 7018100 51100 Leave-Administrative Buyout Leave 3,000 3,000 - 0% 7018100 51110 Leave-Annual Buyoutave 3,000 3,000 - 0% 7018100 51140 Leave-Holiday Buyout 750 750 - 0% 7018100 52400 Benefit-ADD/ Life Insurance 914 914 103 11% 7018100 52450 Benefit-Worker's Compensation 1,483 1,483 425 29% 7018100 52700 Benefit-Deferred CompensationMatching - - 1,049 0% 11/4/2025
95 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
7018100 52800 Benefit-Dental 2,525 2,525 631 25% 7018100 53000 Benefit-Short/Long Term Disability 3,169 3,169 236 7% 7018100 53300 Benefit-PERS Health 45,570 45,570 13,817 30% 7018100 53400 Benefit-PERS Retirement 32,800 32,800 38,811 118% 7018100 53600 Benefit-Vision 948 948 237 25% 7018100 53700 Taxes-FICA/Medicare Employer 2,690 2,690 788 29% 7018100 53980 Vacancy Factor (11,290) (11,290) - 0% 7018100 60440 Contract Srvcs-Legal 2,470 2,470 8,862 359% 7018100 60480 Contract Srvcs-Other 76,000 76,000 9,859 13% 7018100 60840 Equipment-Furniture < $5000 - - 748 0% 7018100 61760 Insurance-Property 320,000 320,000 333,617 104% 7018100 61770 Insurance-Auto Physical Damage 95,000 95,000 93,516 98% 7018100 61780 Insurance-Cyber Insurance 45,000 45,000 45,838 102% 7018100 61800 Insurance-General Liability 3,700,000 3,700,000 3,571,992 97% 7018100 61805 Ins-Fire Dist General Liab - - - 0% 7018100 61810 Insurance-Workers' Compensatio 2,000,000 2,000,000 1,994,309 100% 7018100 61820 Insurance-Crime & Bond 3,600 3,600 3,347 93% 7018100 61825 Ins-Alliant Deadly Weapons Res 620 620 653 105% 7018100 61830 Insurance-Employment Practices 230,000 230,000 296,663 129% 7018100 61850 Claims-General Liability 835,000 835,000 - 0% 7018100 61860 Claims-Workers' Compensation 5,600,000 5,600,000 22,056 0% 7018100 61870 Claims-Property & Crime 15,000 15,000 21,492 143% 7018100 61880 Claims-Employment Practices 250,000 250,000 6,867 3% 7018100 62440 Other-Special Dept Expenditure 100,000 100,000 23,909 24% 7018100 62520 Other-Suspense-Expenses - - 1,836 0% 7018100 62680 Postage - - - 0% 7018100 63880 Subscription-Membership, Dues, & Publications1,684 1,684 1,579 94% 7018100 64360 Training & Development 12,317 12,317 39 0% 7018100 69100 Srvcs-Information Technology 20,910 20,910 5,228 25% 7156160 61000 Fees-Bank Administration 90 90 21 23% 7156160 61480 Fees-Investment Admin Expense 340 340 - 0% 7158200 71060 Vehicles 4,219,233 4,219,233 63,396 2% 7268340 51020 Salary & Wages 1,196,030 1,196,030 219,296 18% 11/4/2025
96 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
7268340 51022 Salary & Wages (EOC) - - - 0% 7268340 51040 Overtime 11,060 11,060 2,032 18% 7268340 51042 Overtime (EOC) - - - 0% 7268340 51044 FLSA Overtime 600 600 - 0% 7268340 51080 Part-Time Salary (PARS) - - - 0% 7268340 51100 Leave-Administrative Buyout Leave 5,000 5,000 - 0% 7268340 51110 Leave-Annual Buyoutave 20,000 20,000 - 0% 7268340 51140 Leave-Holiday Buyout 4,000 4,000 - 0% 7268340 52000 Allowance-Auto - - - 0% 7268340 52200 Allowance-Mobile CommunicationDevice 3,840 3,840 717 19% 7268340 52400 Benefit-ADD/ Life Insurance 6,752 6,752 398 6% 7268340 52450 Benefit-Worker's Compensation 9,657 9,657 1,692 18% 7268340 52700 Benefit-Deferred CompensationMatching - - 1,026 0% 7268340 52800 Benefit-Dental 13,886 13,886 2,314 17% 7268340 53000 Benefit-Short/Long Term Disability 20,111 20,111 896 4% 7268340 53100 Benefit-Retiree Medicals 62,000 62,000 13,177 21% 7268340 53200 Benefit-PARS Retirement - - - 0% 7268340 53300 Benefit-PERS Health 216,770 216,770 46,330 21% 7268340 53400 Benefit-PERS Retirement 193,500 193,500 40,091 21% 7268340 53500 Benefit-Tuition Reimb. 500 500 - 0% 7268340 53600 Benefit-Vision 5,214 5,214 869 17% 7268340 53700 Taxes-FICA/Medicare Employer 17,520 17,520 3,235 18% 7268340 53980 Vacancy Factor (71,458) (71,458) - 0% 7268340 60040 Advertising-Legal 300 300 - 0% 7268340 60440 Contract Srvcs-Legal 16,010 16,010 2,498 16% 7268340 60480 Contract Srvcs-Other 795,048 795,048 190,090 24% 7268340 60760 Equipment-Computers < $5000 424,375 424,375 70,156 17% 7268340 60920 Equipment-Software < $5000 5,000 5,000 - 0% 7268340 61000 Fees-Bank Administration - - 59 0% 7268340 61240 Debt Service-Interest - - - 0% 7268340 61480 Fees-Investment Admin Expense 1,130 1,130 - 0% 7268340 62080 Maintenance-Equipment 10,000 10,000 - 0% 7268340 62160 Maintenance-Software Licenses 1,823,034 1,823,034 1,166,648 64% 11/4/2025
97 Fiscal Year 2025/26 First Quarter Update - December 2, 2025 Council Action
KEY ACCOUNT DESCRIPTION
2025/26
ADOPTED BUDGET
2025/26
AMENDED BUDGET
YTD THRU
9/30/2025 % USED
7268340 62220 Vehicle Fuel 500 500 - 0% 7268340 62520 Other-Suspense-Expenses - - 4,203 0% 7268340 62680 Postage 100 100 - 0% 7268340 62800 Prior Period Expense - - - 0% 7268340 63220 Program-Public Education Gov 58,000 58,000 - 0% 7268340 63880 Subscription-Membership, Dues, & Publications18,062 18,062 12,164 67% 7268340 64080 Supplies-Office 18,500 18,500 1,706 9% 7268340 64280 Training-Conference/Meeting 7,300 7,300 - 0% 7268340 64360 Training & Development 16,120 16,120 - 0% 7268340 64370 Travel-Mileage 250 250 - 0% 7268340 64480 Utilities-Communications 57,750 57,750 16,464 29% 7268340 64640 Utilities-Telephone 139,915 139,915 26,774 19% 7268340 69200 Liab & Property Ins Charges 104,980 104,980 26,245 25% 7268340 69300 Srvcs-Fleet Maintenance 3,441 3,441 - 0% 7268340 71030 Machinery & Equipment 285,500 285,500 - 0% 8100050 61000 Fees-Bank Administration 45 45 10 21% 8100050 61480 Fees-Investment Admin Expense 215 215 - 0% 8100050 62341 Other-Endowment PaymentsPayments 8,490 8,490 - 0% 8110010 60520 Contract Srvcs-Property Tax 5,000 5,000 - 0% 8110010 61040 Fees-Bond Administration 210,000 210,000 75,925 36% 8110010 61480 Fees-Investment Admin Expense 500 500 - 0% 8119100 61280 Debt Service-Principal 535,000 535,000 - 0% 8119200 61240 Debt Service-Interest 838,035 838,035 - 0% TOTAL EXPENDITURES 182,131,286$ 186,611,378$ 38,786,381$ 21% 11/4/2025
98 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
TRANSFER IN
1100000 82160 Transfer In Federal Grants -$ -$ -$ 0% 1120000 82160 Transfer In Federal Grants - - - 0% 1330000 82080 Transfer In Community ServiceDistrict - - - 0% 1510000 82221 Transfer In Measure T 6,245,501 6,245,501 1,561,375 25% 1100000 82140 Transfer In All Other Fundsent - - - 0% 1120000 82220 Transfer In General Fund - - - 0% 1310000 82221 Transfer In Measure T - 3,500,000 - 0% 1880000 82220 Transfer In General Fund 134,395 134,395 33,599 25% 7150000 82220 Transfer In General Fund 2,000,000 2,000,000 2,000,000 100% 7150000 82221 Transfer In Measure T 5,048,443 5,048,443 5,048,443 100% 1710000 82221 Transfer In Measure T 2,576,164 2,576,164 644,041 25% 1800000 82220 Transfer In General Fund 721,840 721,840 180,460 25% 1810000 82220 Transfer In General Fund 66,795 66,795 16,699 25% 1840000 82220 Transfer In General Fund 41,538 41,538 10,384 25% 1850000 82220 Transfer In General Fund 10,982 10,982 2,745 25% 2050000 82220 Transfer In General Fund 280 280 70 25% 2100000 82220 Transfer In General Fund 72,543 72,543 18,136 25% 2110000 82220 Transfer In General Fund 12,973 12,973 3,243 25% 3110000 82221 Transfer In Measure T 92,395 92,395 23,099 25% 3770000 82340 Transfer In Other Grants - - - 0% 4310000 82220 Transfer In General Fund 300,000 300,000 75,000 25% 4510000 82140 Transfer In All Other Fundsent 425,983 425,983 106,496 25% 4510000 82220 Transfer In General Fund 152,006 152,006 38,001 25% 6550000 82300 Transfer In Measure A 730,600 730,600 182,650 25% TOTAL TRANSFER IN 18,632,436$ 22,132,436$ 9,944,441$ 45% 11/4/2025
99 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
TRANSFER OUT
1100000 83120 Transfer Out City Debt Service 152,006$ 152,006$ 38,001$ 25% 1100000 83140 TransferOut to All Other Fundsent 46,176 46,176 21,449 46% 1100000 83155 Transfer Out Local Zones 1,015,169 1,015,169 243,887 24% 1100000 83480 Transfer Out NPDES 300,000 300,000 75,000 25% 1110000 83150 Transfer Out Community Service District 2,576,164 2,576,164 644,041 25% 1110000 83300 Transfer Out Fire District 6,245,501 6,245,501 1,561,375 25% 1110000 83420 Transfer Out Library Fund 92,395 92,395 23,099 25% 1120000 83270 Transfer Out Federal Grants - - - 0% 1810000 83120 Transfer Out City Debt Service 47,973 47,973 11,993 25% 1820000 83120 Transfer Out City Debt Service 107,333 107,333 26,833 25% 1830000 83120 Transfer Out City Debt Service 9,826 9,826 2,456 25% 1840000 83120 Transfer Out City Debt Service 34,795 34,795 8,699 25% 1850000 83120 Transfer Out City Debt Service 9,768 9,768 2,442 25% 1860000 83120 Transfer Out City Debt Service 3,873 3,873 968 25% 1880000 83120 Transfer Out City Debt Service 16,704 16,704 4,176 25% 2000000 83120 Transfer Out City Debt Service 15,490 15,490 3,872 25% 2020000 83120 Transfer Out City Debt Service 5,838 5,838 1,460 25% 2030000 83120 Transfer Out City Debt Service 694 694 173 25% 2040000 83120 Transfer Out City Debt Service 5,260 5,260 1,315 25% 2050000 83120 Transfer Out City Debt Service 3,988 3,988 997 25% 2060000 83120 Transfer Out City Debt Service 3,641 3,641 910 25% 2070000 83120 Transfer Out City Debt Service 3,988 3,988 997 25% 2080000 83120 Transfer Out City Debt Service 8,612 8,612 2,153 25% 2090000 83120 Transfer Out City Debt Service 1,965 1,965 491 25% 2100000 83120 Transfer Out City Debt Service 12,253 12,253 3,063 25% 2110000 83120 Transfer Out City Debt Service 16,415 16,415 4,104 25% 2120000 83120 Transfer Out City Debt Service 35,315 35,315 8,829 25% 2130000 83120 Transfer Out City Debt Service 11,907 11,907 2,977 25% 2140000 83120 Transfer Out City Debt Service 4,219 4,219 1,055 25% 2150000 83120 Transfer Out City Debt Service 636 636 159 25% 2160000 83120 Transfer Out City Debt Service 16,935 16,935 4,234 25% 2170000 83120 Transfer Out City Debt Service 4,219 4,219 1,055 25% 11/4/2025
100
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
2180000 83120 Transfer Out City Debt Service 3,179 3,179 795 25% 2180000 83210 Transfer Out Development Impact - - - 0% 2190000 83120 Transfer Out City Debt Service 10,462 10,462 2,615 25% 2200000 83120 Transfer Out City Debt Service 3,584 3,584 896 25% 2210000 83120 Transfer Out City Debt Service 11,271 11,271 2,818 25% 1100000 83365 Transfer Out General Fund Capital - - - 0% 1100000 83750 Transfer Out Vehicle Replacement 2,000,000 2,000,000 2,000,000 100% 1110000 83140 TransferOut to All Other Fundsent - 3,500,000 - 0% 1110000 83750 Transfer Out Vehicle Replacement 5,048,443 5,048,443 5,048,443 100% 4050000 83360 Transfer Out General Fund - - - 0% 2220000 83120 Transfer Out City Debt Service 347 347 87 25% 2230000 83120 Transfer Out City Debt Service 5,086 5,086 1,271 25% 2240000 83120 Transfer Out City Debt Service 1,676 1,676 419 25% 2250000 83120 Transfer Out City Debt Service 3,006 3,006 752 25% 2260000 83120 Transfer Out City Debt Service 1,561 1,561 390 25% 2270000 83120 Transfer Out City Debt Service 2,601 2,601 650 25% 2280000 83120 Transfer Out City Debt Service 1,563 1,563 391 25% 3020000 83120 Transfer Out City Debt Service 730,600 730,600 182,650 25% 3500000 83270 Transfer Out Federal Grants - - - 0% 3530000 83360 Transfer Out General Fund - - - 0% 3740000 83140 TransferOut to All Other Fundsent - - - 0% TOTAL TRANSFER OUT 18,632,436$ 22,132,436$ 9,944,441$ 45% 11/4/2025
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