Murrieta City Council
March 3, 2026

The City of Murrieta intends to comply with the Americans with Disabilities Act (ADA). Persons with special needs should call the City Clerk Department at (951) 461-6031 or email at [email protected] at least 72 hours in advance. Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at the public counter at City Hall located at 1 Town Square, Murrieta, CA during normal business hours.

Any presentation requiring the use of the City of Murrieta’s equipment must be submitted to the City Clerk ’s department 72 hours prior to the scheduled City Council meeting at City Hall located at 1 Town Square, Murrieta, CA; via email at [email protected] or call (951) 461-6031. Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at the public counter at City Hall located at 1 Town Square, Murrieta, CA during normal business hours.

Jon Levell
Mayor
Ron Holliday Lisa DeForest Mayor Pro Tem Council Member Lori Stone Cindy Warren Council Member Council Member Justin Clifton, City Manager
Tiffany Israel, City Attorney
Cristal McDonald, City Clerk

MURRIETA CITY COUNCIL (CC)

MURRIETA COMMUNITY SERVICES DISTRICT (CSD)

MURRIETA FIRE DISTRICT (FD)

MURRIETA LIBRARY BOARD (LB)

MURRIETA REDEVELOPMENT SUCCESSOR AGENCY (RSA)

MURRIETA HOUSING AUTHORITY (HA)

MURRIETA FINANCING AUTHORITY (FA)
YOU MAY VIEW THE MEETING LIVESTREAMED VIA THE CITY’S WEBSITE AT https://murrieta.legistar.com/Calendar.aspx

CITY OF MURRIETA
Council Chambers
1 Town Square
Murrieta, CA 92562
Tuesday, March 3, 2026
4:00 PM REGULAR MEETING

CLOSED SESSION FOLLOWING

REGULAR MEETING
1 City Council Meeting Agenda March 3, 2026
4:00 PM REGULAR MEETING

CALL TO ORDER

ROLL CALL

PLEDGE OF ALLEGIANCE

INVOCATION

PRESENTATIONS
Proclamation: Aaron Harwick, Retirement

APPROVAL OF AGENDA

CITY MANAGER - ADMINISTRATIVE UPDATE

GOVERNING BODY COMMISSION/COMMITTEE/BOARD (CCB)

REPORTS/ANNOUNCEMENTS
Governing Body CCB Reports is the opportunity for the City Council to provide a brief report on conferences, seminars, and Commission, Committees, and /or Boards meeting attendance.

Reports shall not exceed three minutes. Governing Body Announcements is the opportunity for the City Council to provide miscellaneous reports and announcements. Announcements shall not exceed two minutes. The City Clerk will use the computerized timer.

PUBLIC COMMENTS (NON-AGENDA)
At this time any person may address the governing bodies on any subject pertaining to City business, which does not relate to any item listed on the printed agenda. Normally no action may be considered or taken by the governing bodies on any matter not listed on the agenda .

Each speaker will be limited to three minutes.

CONSENT CALENDAR - APPROVAL OF ITEMS 1 – 3
All matters listed on the Consent Calendar are to be considered routine by the governing bodies, and will be enacted by one motion in the form listed. There will be no discussion of these items unless, before the governing body votes on the motion to adopt, specific items are removed from the Consent Calendar for separate motions.

1. Waive Reading of All Ordinance Adoptions on the Agenda and Read by Title Only Recommended Action:

Waive reading, by title only, of all Ordinances and Resolutions. Said Ordinances and Resolutions which appear on the public agenda shall be determined to have been read by title and further reading waived.

2 City Council Meeting Agenda March 3, 2026

2. Minutes
Recommended Action:

Approve the minutes from the February 17, 2026 Regular meeting.

3. Finding that Emergency Conditions Persist in Connection with the Hayes Avenue Bridge at Miller Canyon Creek
Recommended Action:

Adopt Resolution 26 -4912, entitled: A Resolution of the City Council of the City of Murrieta, California, Declaring that Emergency Conditions Persist in Connection with the Hayes Avenue Bridge at Miller Canyon Creek.

PULLED CONSENT CALENDAR ITEMS

DISCUSSION

4. Fiscal Year 2025/26 Second Quarter Financial Status Report and Proposed Budget Adjustments
Recommended Action:

Receive and file the report;
Amend the Fiscal Year 2025/26 Operating Budget and approve the Second Quarter Proposed Budget Adjustments as referenced in the Fiscal Impact statement; and Approve the Updated Schedule of Authorized Positions List.

5. Los Alamos Traffic Congestion Pilot Program
Recommended Action:

Receive and file.

6. Approval of Ordinance No. 629-26 Regulating the Sale or Distribution of Kratom and Synthetic 7-OH
Recommended Action:

Conduct the first reading and introduce Ordinance No. 629 -26 entitled: An Ordinance of the City Council of the City of Murrieta, California, Amending the Murrieta Municipal Code by Adding New Chapter 9.40, Regulating the Sale, Distribution, and Possession of Kratom and Synthetic 7-OH.

RECONSIDERATION

COUNCIL MEMBER REQUESTS TO ADD OR WITHDRAW ITEMS TO FUTURE AGENDAS

PUBLIC COMMENTS (NON-AGENDA, AGENDIZED, CLOSED SESSION)

ANNOUNCEMENT OF CLOSED SESSION ITEMS

3 City Council Meeting Agenda March 3, 2026

CLOSED SESSION
CS1. Conference with Labor Negotiators
The City Council will conduct a closed session, pursuant to Government Code Section 54957.6, with the City Manager, Assistant City Manager, Deputy City Manager, City Attorney, and the City ’s Negotiators, regarding labor negotiations with the Murrieta Police Officers Association, Murrieta Police Management Association, Murrieta Firefighters Association, and Murrieta Fire Management Association.

CS2. Conference with Legal Counsel - Anticipated Litigation The City Council will conduct a closed session, pursuant to Government Code section 54956.9 (d)(4), because the City is considering whether to initiate litigation in one ( 1) case.

CS3. Conference with Legal Counsel - Anticipated Litigation The City Council will conduct a close session, pursuant to Government Code section 54956.9(d)(2), because there is a significant exposure to litigation in one (1) case.

RECESS TO CLOSED SESSION

CALL TO ORDER

ROLL CALL

ANNOUNCEMENT OF CLOSED SESSION ACTION

ADJOURNMENT

4 CITY OF MURRIETA
City Council Meeting Agenda
Report
3/3/2026
Agenda Item No.

Subject:

Proclamation: Aaron Harwick, Retirement
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5 CITY OF MURRIETA
City Council Meeting Agenda
Report
3/3/2026
Agenda Item No. 1.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Cristal McDonald, City Clerk
PREPARED BY: Kimberly Ramirez, Deputy City Clerk
SUBJECT:

Waive Reading of All Ordinance Adoptions on the Agenda and Read by Title Only

RECOMMENDATION
Waive reading, by title only, of all Ordinances and Resolutions. Said Ordinances and Resolutions which appear on the public agenda shall be determined to have been read by title and further reading waived.

CITY OF MURRIETA Printed on 2/26/2026Page 1 of 1
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6 CITY OF MURRIETA
City Council Meeting Agenda
Report
3/3/2026
Agenda Item No. 2.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Cristal McDonald, City Clerk
PREPARED BY: Kimberly Ramirez, Deputy City Clerk
SUBJECT:

Minutes

RECOMMENDATION
Approve the minutes from the February 17, 2026 Regular meeting.

ATTACHMENTS
ATT 1 - February 17, 2026 Minutes
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7 Meeting Minutes
City Council February 17, 2026
CITY OF MURRIETA Tuesday, February 17, 2026
Council Chambers 4:00 PM REGULAR MEETING
1 Town Square CLOSED SESSION FOLLOWING
Murrieta, CA 92562 REGULAR MEETING

MINUTES
The City of Murrieta intends to comply with the Americans with Disabilities Act (ADA). Persons with special needs should call the City Clerk Department at (951) 461-6031 or email at [email protected] at least 72 hours in advance. Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at the public counter at City Hall located at 1 Town Square, Murrieta, CA during normal business hours.

Any presentation requiring the use of the City of Murrieta’s equipment must be submitted to the City Clerk’s department 72 hours prior to the scheduled City Council meeting at City Hall located at 1 Town Square, Murrieta, CA; via email at [email protected] or call (951) 461-6031. Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at the public counter at City Hall located at 1 Town Square, Murrieta, CA during normal business hours.

Jon Levell
Mayor
Ron Holliday Lisa DeForest Mayor Pro Tem Council Member Lori Stone Cindy Warren Council Member Council Member Justin Clifton, City Manager
Tiffany Israel, City Attorney
Cristal McDonald, City Clerk

MURRIETA CITY COUNCIL (CC)

MURRIETA COMMUNITY SERVICES DISTRICT (CSD)

MURRIETA FIRE DISTRICT (FD)

MURRIETA LIBRARY BOARD (LB)

MURRIETA REDEVELOPMENT SUCCESSOR AGENCY (RSA)

MURRIETA HOUSING AUTHORITY (HA)

MURRIETA FINANCING AUTHORITY (FA)
YOU MAY VIEW THE MEETING LIVESTREAMED VIA THE CITY’S WEBSITE AT https://murrieta.legistar.com/Calendar.aspx
4:00 PM REGULAR MEETING
CALL TO ORDER 4:01 p.m.

ROLL CALL

Present: Council Member Cindy Warren
Council Member Lori Stone
Council Member Lisa DeForest
Mayor Pro Tem Ron Holliday
Mayor Jon Levell

Absent: None
8 Meeting Minutes
City Council February 17, 2026
PLEDGE OF ALLEGIANCE Council Member Stone
INVOCATION Pastor Clay Maranville, Orchard Church of Murrieta

PRESENTATIONS
Certificate of Recognition: Good Samaritan - Dylan Safemaster

APPROVAL OF AGENDA
Action: It was moved by Mayor Pro Tem Holliday, seconded by Council Member Stone, to approve the Agenda for February 17, 2026.

The motion carried by the following vote:

Ayes: Warren, DeForest, Stone, Holliday, Levell
Noes: None

Absent: None

CITY MANAGER - ADMINISTRATIVE UPDATE
Fire Department: Annual Report - Fire Chief Bernard Molloy ***City Manager Clifton continued the Fire Department: Annual Report to a future meeting***
Fire Department: Insurance Services Office - Fire Chief Bernard Molloy Police Department: Neighborhood Watch
Council Member Stone called for action and requested the City hold an informational session in Council Chambers.

GOVERNING BODY COMMISSION/COMMITTEE/BOARD (CCB)

REPORTS/ANNOUNCEMENTS
Council Member Warren: Provided attendance/reported the following:
 Riverside County Transportation Commission
(RCTC)
Provided Announcements to be made part of the City’s
record.

Council Member DeForest: Provided attendance/reported the following:
 Riverside County Habitat Conservation Agency
(RCHCA)
Provided Announcements to be made part of the City’s
record.
9 Meeting Minutes
City Council February 17, 2026
Council Member Stone: Provided Announcements to be made part of the City’s record.

Mayor Pro Tem Holliday: Provided Announcements to be made part of the City’s record.

Mayor Levell: Announced the Special City Council Annual Goals Workshop for February 26, 2026, at a time to be determined.

Provided verbal Announcements.

PUBLIC COMMENTS (NON-AGENDA)
Janis Hanley: Requested covering over benches outside the Senior Center to help against the weather.

Kassen Klein: Spoke on past and future City Council meeting decorum.

Philip O’Reilly: Spoke on the City’s efforts regarding his prior inquiries pertaining to Los Alamos Road.

Molly Soliman: Provided a handout and invited the City Council to a fundraiser benefiting the SAFE Family Justice Center.

CONSENT CALENDAR - APPROVAL OF ITEMS 1 – 9
Action: It was moved by Mayor Pro Tem Holliday, seconded by Council Member Warren to approve Consent Calendar Item Nos. 1-9.

The motion carried by the following vote:

Ayes: Warren, DeForest, Stone, Holliday, Levell
Noes: None

Absent: None

1. Waive Reading of All Ordinance Adoptions on the Agenda and Read by Title Only Recommended Action:

Waive reading, by title only, of all Ordinances and Resolutions. Said Ordinances and Resolutions which appear on the public agenda shall be determined to have been read by title and further reading waived.

2. Minutes
Recommended Action:

Approve the minutes from the February 3, 2026 Regular meeting.

3. Check Register December 2025
Recommended Action:

Adopt Resolution No. 26-4909 entitled: A Resolution of the City Council of the City of Murrieta, California, Ratifying the Consolidated Check Register for the month of December 2025. 10 Meeting Minutes
City Council February 17, 2026

4. Monthly Investment Transaction Report for December 2025 Recommended Action:

Receive and file the Monthly Investment Transaction Report for December 2025.

5. Treasurer’s Report - Quarter 2 of Fiscal Year 2025/26 Recommended Action:

Receive the Fiscal Year 2025/26 Treasurer’s Reports for Quarter 2 (October - December 2025).

6. Authorization to Submit CalRecycle Grant Applications Recommended Action:

Adopt Resolution No. 26-4910 entitled: A Resolution of the City Council of the City of Murrieta, California, Authorizing Submittal of Application(s) for all CalRecycle Grants for which City of Murrieta is Eligible.

7. Agreement with Johnson Equipment Co. for As-Needed Fleet Maintenance and Upfitting Services for the City of Murrieta
Recommended Action:

Award a contract services agreement to Johnson Equipment Co. for as-needed fleet maintenance and upfitting services for the City of Murrieta in an amount not to exceed $809,000, for a three (3) year term and
Authorize the City Manager to execute the agreement.

8. Tobacco Law Enforcement Grant
Recommended Action:

Adopt Resolution No. 26-4911 entitled: A Resolution of the City Council of the City of Murrieta, California, Authorizing the City Manager to Accept Grant Funding from the State of California Department of Justice, Office of Attorney General in an Amount Not to Exceed $167,997 to Implement Strategies to Reduce Underage Tobacco Use; And Agreeing to the Terms of that Grant;
Amend the Fiscal Year 2026/27 Operating Budget to allocate and appropriate the grant funding; and
Authorize the City Manager, and/or their designee, to execute the Memorandum of Understanding and all necessary documents to accept the grant.

9. Acceptance of Public Improvements in Parcel Map 38185 Recommended Action:

Accept the Public Improvements in Parcel Map 38185, located south of Clinton Keith Road, and east of Whitewood Road;
Authorize City Engineer to release ninety percent (90%) of the related security bonds in place; and
Request the Municipal Services Department to perform continued maintenance of the aforementioned public improvements in conformance with the City of Murrieta’s maintenance standard.
11 Meeting Minutes
City Council February 17, 2026
PULLED CONSENT CALENDAR ITEMS None

DISCUSSION

10. Homeless Services Funding Source Adjustment and Budget Amendment Staff report and PowerPoint provided by Community Services Director Brian Ambrose and Homeless Services Manager Lindsay Sisti.

Public Comments:

Anne Umacht: Representing Project TOUCH spoke on City staff efforts on homeless services and those of neighboring cities.

Action: After discussion, it was moved by Council Member DeForest, seconded by Mayor Pro Tem Holliday to authorize the use of existing Encampment Resolution Funding to support a two (2) member City Net street outreach team serving the cities of Murrieta and Wildomar;
Authorize the use of existing Encampment Resolution Funding to fund a limited number of emergency shelter beds at the Murrieta Emergency Shelter operated by Project Touch;
Authorize the use of existing Encampment Resolution Funding of approximately $109,252; and
Amend the Fiscal Year (FY) 2025/26 Operating Budget to establish an appropriation of $446,300 using General Fund Unassigned Fund Balance.

The motion carried by the following vote:

Ayes: Warren, DeForest, Stone, Holliday, Levell
Noes: None

Absent: None
RECONSIDERATION None

COUNCIL MEMBER REQUESTS TO ADD OR WITHDRAW ITEMS TO FUTURE AGENDAS Council Member Warren: None
Council Member DeForest: Requested the discussion on Kratom be brought forward at the next regular City Council meeting and clarified the discussion on banning synthetic Kratom and a partial ban for natural Kratom for those under 21.

Consensus was received.
12 Meeting Minutes
City Council February 17, 2026
Council Member Stone: Requested that the City require signage in tobacco shops regarding the sale of goods to minors.

Consensus was received for the City Manager to report back on existing requirements.

Mayor Pro Tem Holliday: None
Mayor Levell: None
PUBLIC COMMENTS (NON-AGENDA, AGENDIZED, CLOSED SESSION) None

ANNOUNCEMENT OF CLOSED SESSION ITEMS
City Clerk Cristal McDonald announced the following Closed Session Items:

CLOSED SESSION
CS1. Conference with Legal Counsel - Anticipated Litigation The City Council will conduct a close session, pursuant to Government Code section 54956.9(d)(2), because there is a significant exposure to litigation in three (3) cases.

CS2. Conference with Labor Negotiators
The City Council will conduct a closed session, pursuant to Government Code Section 54957.6, with the City Manager, Assistant City Manager, Deputy City Manager, City Attorney, and the City’s Negotiators, regarding labor negotiations with the Murrieta Police Officers Association, Murrieta Police Management Association, Murrieta Firefighters Association, Murrieta Fire Management Association.

RECESS TO CLOSED SESSION 6:07 p.m.

CALL TO ORDER 7:22 p.m.

ROLL CALL

Present: Council Member Cindy Warren
Council Member Lisa DeForest
Council Member Lori Stone
Mayor Pro Tem Ron Holliday
Mayor Jon Levell

Absent: None
13 Meeting Minutes
City Council February 17, 2026

ANNOUNCEMENT OF CLOSED SESSION ACTION
City Attorney Tiffany Israel reported the following Closed Session Action:

CS1. (three cases): Case 1 – No reportable action.

Case 2 – No reportable action.

Case 3 – No reportable action.

CS2.: No reportable action.

ADJOURNMENT 7:28 p.m.

Aidan Zingg Commemoration
__________________________
Cristal McDonald, City Clerk
14 CITY OF MURRIETA
City Council Meeting Agenda
Report
3/3/2026
Agenda Item No. 3.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Bob Moehling, Public Works Director
PREPARED BY: Jeff Hitch, City Engineer
SUBJECT:

Finding that Emergency Conditions Persist in Connection with the Hayes Avenue Bridge at Miller Canyon Creek

RECOMMENDATION
Adopt Resolution 26-4912, entitled: A Resolution of the City Council of the City of Murrieta, California, Declaring that Emergency Conditions Persist in Connection with the Hayes Avenue Bridge at Miller Canyon Creek.

PRIOR ACTION/VOTE
On July 1, 2025, the City Council adopted Resolution No. 25-4863, declaring that Emergency Conditions persist, appropriating funding, and approving the execution of a contract for reconstruction of the Hayes Avenue Bridge at Miller Canyon Creek (Vote 4-0).

On August 19, 2025, the City Council adopted Resolution No. 25-4882, declaring that Emergency Conditions persist in connection with the Hayes Avenue Bridge at Miller Canyon Creek (Vote 5-0).

On October 7, 2025, the City Council adopted Resolution No. 25-4891, declaring that Emergency Conditions persist in connection with the Hayes Avenue Bridge at Miller Canyon Creek (Vote 5-0).

On December 2, 2025, the City Council adopted Resolution No. 25-4899, declaring that Emergency Conditions persist in connection with the Hayes Avenue Bridge at Miller Canyon Creek (Vote 5-0).

On December 16, 2025, the City Council approved Amendment No. 1 to the Agreement with Contech Engineered Solutions for the additional amount of $130,500, to purchase a precase concrete arch-culvert system for the Hayes Avenue Bridge at Miller Canyon Creek (Vote 5-0).

CITY COUNCIL GOAL
Plan, program and create infrastructure development.

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Agenda Item No. 3.

DISCUSSION
On February 6, 2025, staff encountered a pothole in the deck of the Hayes Avenue Bridge crossing Miller Canyon Creek, located generally between Ivy Street and B Street. Upon this discovery, Engineering staff believed the bridge could be unsafe and closed the bridge until further evaluation could be completed.

Michael Baker International (MBI) was contracted using the City’sexisting on-call agreement to perform a structural evaluation of the bridge. The evaluation was performed, and a report was generated and provided to the City. The report concluded that the bridge is structurally deficient for fire truck access and needs to be replaced. The bridge has a span that is 15-feet long, is 24-feet wide, and has concrete abutments with wooden girders and decking covered with asphalt concrete. MBI subsequently provided the City with a proposal to provide environmental and engineering services for engineering plans and emergency environmental permits necessary to replace the bridge with an alternate reinforced concrete box culvert. The Regional Water Quality Control Board rejected the box culvert design, resulting in a modification of the design to an arch-span bridge structure that has a soft bottom. The design of that structure is currently underway with Contech Engineered Solutions.

An emergency declaration was made on March 18, 2025, with subsequent declarations made in June, July, August, October, and December. The emergency declaration now needs to be extended again. The final design has been completed. Staff is in the process of ordering the bridge from Contech, which will take approximately eight weeks to fabricate. Staff is also coordinating with two contractors to acquire quotes for the construction. Construction is expected to commence in April 2026.

The emergency conditions will remain until the bridge has been repaired. Under the California Public Contract Code, the City Council is required to periodically review whether the emergency conditions have abated and/or continue as well as to adopt a resolution by a four-fifths vote to confirm the continuation of the emergency or to declare the emergency to be concluded.

FISCAL IMPACT
There is no fiscal impact associated with this item.

ATTACHMENTS
ATT 1 - Resolution 26-4912
ATT 2 - Vicinity Map
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16 01375.0024 2012316.1 6/10/2025
RESOLUTION NO. 26-4912

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

CALIFORNIA, DECLARING THAT EMERGENCY CONDITIONS PERSIST

IN CONNECTION WITH THE HAYES AVENUE BRIDGE AT MILLER

CANYON CREEK

WHEREAS, after strong winter storms, o n February 6, 2025, City of Murrieta (“City”) staff encountered a pothole in the deck of the Hayes Avenue Bridge crossing Miller Canyon Creek located generally between Ivy Street and B Street (“Bridge”), requiring the City to close the Bridge until further evaluation could be completed; and WHEREAS, on February 11, 2025, a contractor retained by the City conducted a structural evaluation of the Bridge and determined that the Bridge is structurally deficient for fire truck access and needs to be replaced . This unexpected occurrence, which has not yet been remedied, poses a clear and imminent danger requiring immediate action to allow the City to continue providing fire truck access to all of its residents, which is an essential public serv ice, and the closure of the Bridg e constitutes an “emergency” as defined in Public Contract Code § 1102; and
WHEREAS, pursuant to Public Contract Code §§ 20168 and 22050, contracts for emergency expenditures may be approved by the adopti on, by a four -fifths vote, of a resolution declaring that the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, or property such that the City is authorized to procure the necessary equipment, services, and supplies for those purposes, without giving notice for bids to let contracts; and
WHEREAS, the unexpected occurrence poses City desires to use the process authorized by Public Contract Code § 22050 to immediately investigate and replace the Bridge; and WHEREAS, on March 18, 2025, the City Council adopted Resolution No. 25-4816 by a 5-0 vote to authorize investigations and emergency repair work to the Bridge pursuant to California Public Contract Code Sections 1102, 20168, and 22050; and

WHEREAS, the City Council adopted Resolution No. 25 -4847, d eclaring that Emergency Conditions persist in connection with the Hayes Avenue Bridge at Miller Canyon Creek; and

WHEREAS, on July 1, 2025, the City Council adopted Resolution No. 25 -4863, declaring that Emergency Conditions persist, appropriating funding, and approving the execution of a contract for reconstruction of the Hayes Avenue Bridge at Miller Canyon Creek; and

WHEREAS, the City Council has subsequently declared that Emergency Conditions persist as follows:
on August 19, 2025, with the adoption of Resolution No. 25-4882

17 Resolution No. 26-4912

01375.0024 2008311.1 5/27/2025
on October 7, 2025, with the adoption of Resolution No. 25-4891

on December 2, 2025, with the adoption of Resolution No. 25-4899; and

WHEREAS, the ongoing structural deficiency continues to constitute an “emergency” as that term is defined in Public Contract Code § 1102; and

WHEREAS, this item will be reviewed until the repair work has been completed, to ensure that the need to continue the emergency action continues to exist.

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

Section 1. The recitals above are true and correct and incorporated herein by this reference.

Section 2. The City Council finds that the facts set forth above constitute facts demonstrating that an emergency conditio n exists , has not abated, and that such emergency condition does not permit the delays which would result from a competitive solicitation for bids.

The City Council further finds that the immediate replacement of the Bridge is necessary to respond to the emergency conditions.

Section 3. The City Engineer shall cause a report on the status of the emergency circumstances to be agendized at a City Council meeting every sixty days until either the City Council finds that the repair work has been completed o r that the emergency conditions have ceased to be present.

Section 4. The City Clerk shall certify to the adoption of this Resolution.

PASSED AND ADOPTED this 3rd day of March, 2026.

Jon Levell, Mayor
ATTEST:

Cristal McDonald, City Clerk

APPROVED AS TO FORM:

Tiffany J. Israel, City Attorney
18 Resolution No. 26-4912

01375.0024 2008311.1 5/27/2025

STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE )§

CITY OF MURRIETA )
I, Cristal McDonald, City Clerk of the City of Murrieta, California, do hereby certify that the foregoing Resolution No. 26-4912 was duly pas sed and adopted by the City Council of the City of Murrieta at the regular meeting thereof, held on the 3rd day of March, 202 6, and was signed by the Mayor of the said City, and that the same was passed and adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Cristal McDonald, City Clerk

19 20

CITY OF MURRIETA
City Council Meeting Agenda
Report
3/3/2026
Agenda Item No. 4.

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

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

ABSTRACT
This Second Quarter Budget Update reports on Fiscal Year 2025/26 through December 31, 2025, and requests approval of budget adjustments and an updated Schedule of Authorized Positions. General Fund and Measure T revenues are tracking as expected, and expenditures are near the mid-year mark, reflecting approved staffing updates and early capital outlay activity. Staff recommends targeted budget amendments to align revenues, expenditures, and transfers with actual activity and updated projections. Overall, the budget is tracking largely as planned.

RECOMMENDATION
Receive and file the report;
Amend the Fiscal Year 2025/26 Operating Budget and approve the Second Quarter Proposed Budget Adjustments as referenced in the Fiscal Impact statement; and Approve the Updated Schedule of Authorized Positions List.

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

Subsequently, the City Council, the Boards of Directors of the MFD, CSD, MLD, SA, and the HA approved amendments to the Fiscal Year 2025/26 Operating Budget on December 2, 2025 (Vote: 5-0)

CITY COUNCIL GOAL
Maintain a high performing organization that values fiscal sustainability, transparency, accountability and CITY OF MURRIETA Printed on 2/26/2026Page 1 of 9
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21 3/3/2026
Agenda Item No. 4.

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

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

This Second Quarter Budget Update Report serves three (3) purposes:

1. Provide a Fiscal Year 2025/26 Budget Update of activities through the Second Quarter of the Fiscal Year (July 1 - December 31, 2025);

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

3. Requests approval of the Updated Schedule of Authorized Positions List.

The Mid-Year Budget Update Report typically includes appropriations to true up revenues and expenditures needed for the remainder of the Fiscal Year. This Mid-Year Update includes a few changes to Revenues and Expenditures that will be discussed later in the report. The Third Quarter Budget Update will be another opportunity to update Revenues that are typically not received until later in the Fiscal Year. The table below provides a Citywide Summary of Revenues collected through December 31, 2025. The discussion of Expenditures will follow the discussion of Revenue.

General Fund Revenues
As of December 31, 2025, the City’sGeneral Fund has collected $20,512,860, which is approximately 26% of the $78,836,996 Amended Revenue Budget. Some revenues, such as Property Taxes and Franchise Taxes, are not received monthly, unlike expenses for routine services and personnel that can be anticipated monthly.

Therefore, the General Fund, as well as other funds with certain semi-annual revenue collections, will not track CITY OF MURRIETA Printed on 2/26/2026Page 2 of 9
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22 3/3/2026
Agenda Item No. 4.

Therefore, the General Fund, as well as other funds with certain semi-annual revenue collections, will not track at 50% of the budget through the first six months of the Fiscal Year. While Revenue for a few Property Tax accounts has been received, the balance of the first installment receipts for Property Taxes will be received in late January; hence, these revenues will be reflected in the Third Quarter Budget Update. · Sales Tax receipts are collected on a two-month delay. As of December 31, 2025, we have collected Sales Tax receipts through October. We budgeted Sales Taxes three percent (3%) higher than the Fiscal Year 2024/25 Amended Budget. For the four months of collections, Sales Tax receipts are tracking modestly 1.75% higher than originally projected. We will discuss proposed adjustments to the Sales Tax budget later in this report in the “Proposed Changes” section. · License and Permit Fees are continuing to trend higher at 64% of the budget. The City has collected an additional $334,264 during the Second Quarter of the Fiscal Year. This collection builds on the 759 Multi-Family residential unit permits issued in the First Quarter by adding 12 additional Multi-Family Residential units, 4 Accessory Dwelling Units, and 1 Single-Family Residential permit.

The remaining revenue sources are tracking close to or as expected based on the Amended Budget and the timing of revenue receipts/collections. Any revenue adjustments based on year-to-date actuals will be addressed later in the report, along with proposed Expenditure adjustments.

General Fund Expenditures
Certain Expenditures, such as salaries and allocations, remain consistent throughout the year. However, other Expenditures, such as Capital Outlay, are usually one-time purchases and may therefore not be evenly distributed throughout the year. Below is a table reflecting the General Fund’s Expenditures through the Second Quarter.

The General Fund has an Amended Expenditure Budget of $81,787,415, out of which $39,024,812, or approximately 48% has been spent as of December 31, 2025. · Personnel expenditures are tracking slightly behind the mid-year point at 47% due to some unfilled positions. Had staff not implemented a Vacancy Factor for all departments as part of the Biennial Budget, Personnel costs would be even lower at approximately 43% of the budget. · Capital Outlay Expenditures are typically one-time purchases for vehicles, fixtures, and equipment. As of December 31, 80% of the Capital Outlay Expenditures budgeted have been utilized. The total expenses are primarily for PD's purchases of a Motorola Radio Lease and Upfitting to get their vehicles CITY OF MURRIETA Printed on 2/26/2026Page 3 of 9
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Agenda Item No. 4.
ready for service.
· One-Time Expenditures have been separated from routine O&M and Capital Outlay Expenditures, isolating costs that are for one-time charges. Currently, the One-Time expenses for the General Fund have not been utilized.
· Capital Improvement Plan (CIP) Expenditures are budgeted in the Capital Improvement Budget. The CIP Budget provides for the non-routine maintenance or replacement of existing public facilities and assets, as well as the construction or acquisition of new facilities and assets. Funding for these expenditures typically utilizes Reserves set aside for Capital Projects. These expenditures have been categorized separately to indicate that they differ from the Operating Budget. · Transfers Out for the General Fund exceed what would typically be expected for the midpoint of the FY by 18%. This is due to a one-time lump-sum transfer to establish the Fleet Replacement Fund.

Measure T
Revenues
As of December 31, 2025, Measure T has collected $9,649,477, which is approximately 34% of the $28,731,479 Amended Revenue Budget. Sales Tax receipts are the primary source of revenue for Measure T.

As mentioned above in the General Fund section, Sales Taxes are collected with a two-month delay. Measure T has collected Sales Tax receipts through October. Similar to the General Fund Sales Tax, the Measure T Sales Tax is trending slightly higher than initial projections by 1.5%. Proposed increases to Sales Tax are discussed later in this report in the “Proposed Changes” section.

Expenditures
Measure T has an Amended Expenditure Budget of $35,933,847, out of which $18,336,590, or approximately 51% has been spent as of December 31, 2025.

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Agenda Item No. 4.
· Personnel expenditures are slightly behind the mid-year point at 46% due to several unfilled positions.

Had the budget not included a Vacancy Factor, Personnel costs would be close to 42% of the budget. · Operations and maintenance (O&M) expenditures are 38% of the budget, which is expected due to the irregular timing of expenditures throughout the Fiscal Year. One of the larger contributors to this variance is the Weed Abatement Program. This program typically sees most of its activity later in the Fiscal Year.
· Capital Outlay expenditures are typically one-time purchases. As of December 31, Capital Outlay Expenditures budgeted in the Operating Budget have consumed 52% of the Amended Budget. The budget and expenditure in Measure T’s Capital Outlay are for PD and Fire safety supplies. · Capital Improvement Plan (CIP) Expenditures are budgeted in the Capital Improvement Budget, which is budgeted in a sub-ledger of the Operating Budget; however, when CIP Projects incur expenses, the Expenditures are reflected on the General Ledger and appear in the total Expenditures to date. The CIP Budget provides for the maintenance or replacement of existing public facilities and assets, as well as the construction or acquisition of new ones. Funding for these expenditures typically utilizes Reserves set aside for Capital Projects from Special Revenue Funds. These expenditures have been categorized separately to indicate that they differ from the Operating Budget. · One-Time Expenditures have been separated from the standard O&M and Capital Outlay to show the difference between recurring costs to keep the City operating and costs that are isolated or that are one-time charges. Currently, the One-Time expenses for Measure T are at 37% of the Amended Budget. The expenses in this category currently are for Fire facility repairs and furniture replacement. · Similar to the General Fund, Measure T Transfers Out exceed what would typically be expected for the midpoint of the FY by 4%. This is due to a one-time lump-sum transfer to establish the Fleet Replacement Fund.

Second Quarter Adjustments
Occasional adjustments to the Operating Budget are necessary. Considering the City prepares a biennial budget, it is challenging to anticipate every need over two years and to predict changes in economic conditions. Furthermore, it is common for items to be overlooked and inadvertently excluded from the budget.

This Budget Update requests a few department-requested Expenditure appropriations based on the actual costs of budgeted items, for unplanned expenditures, and for expenditure budgets that were missed during the Biennial Budget process.

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Agenda Item No. 4.

The proposed Citywide (all-funds) adjustments include an increase in Expenditures of $457,168, a net increase in Revenues of $8,120,832, and a decrease of $3,500,000 to both Transfer In and Out. The following table summarizes the proposed Citywide changes.

Revenues
· Staff reviewed the Sales Taxes collected to date for General Fund and Measure T and reviewed the projections to update the budget revenues. Based on the review, staff is proposing to increase the budget for Sales Tax revenues by $200,000 for the General Fund and $150,000 for Measure T. · Staff proposes increasing Revenues for Other Misc Revenues by $7,470,178. o Developer Impact Fees (DIF) are recommended to be increased by $7,313,078. DIF revenues were conservatively budgeted due to the impact of Senate Bill 937, which allows qualified residential projects to defer payment of their DIF fees to final occupancy rather than paying them prior to permit issuance.
o Additionally, other proposed increases totaling $157,100 for various other revenues, such as CalOES revenues for Strike Team reimbursements for providing mutual aid to other agencies, CITY OF MURRIETA Printed on 2/26/2026Page 6 of 9
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Agenda Item No. 4.
and one-time revenues for Risk management.
· Staff also proposes to increase the revenues for Charges for Services, Property Taxes, License and Permits, and Sales for Capital Assets, $300,654. These increases are to true up revenues earned throughout the FY, adding budget to revenues that exceeded the budget or were unexpected and not previously budgeted.

Below is a summary of the Expenditure appropriations being requested:
· Total increases to the Personnel Costs are $222,139 to implement various adjustments to positions approved at the December 16, 2025, City Council Meeting. Additionally, a budget for Fire benefits was omitted from the Biennial Budget.
· Staff proposes $167,241 in adjustments to the O&M Budget for the following reasons:
o The Fire Department receives enhancement fees from American Medical Response (AMR) when the ambulance provider arrives at an emergency location later than the contracted response time. This Revenue is to be used for specific purposes as outlined in the AMR Enhancement Fee Agreement. Staff requests a $50,000 budget reduction due to less revenue anticipated this FY.
o The costs of $186,934 associated with the City’sAnnex lease, utilities, and lease interest were inadvertently omitted from the Biennial Budget.
o A reduction of $100,618 under the Library DIF fund to remove the principal payment expense for the construction fund, which is not needed as the repayment of the loan will be accounted for on the balance sheet accounts.
o The remaining budget appropriation requests in O&M total $130,926 for items that were either inadvertently missing budget or items that have arisen since its adoption. · Net $20,405 adjustments for Capital Outlay. An increase of $58,405 for a Purchase Order that needed to be rolled forward from the prior year, and a reduction of $38,000 to move the budgeted expenditure from Capital Outlay to O&M.
· One-Time Expenses of $47,383 for emergency repairs that were made at the Fire Fleet Maintenance building.

Staffing Changes
New positions, staffing changes, or position reclassifications are sometimes necessary to ensure operational efficiency and effectiveness. The proposed action includes one new position, two relocated positions, four title changes, and one eliminated position. The net impact on the Schedule of Authorized Positions is a net zero Full-Time Equivalent (FTE) position for FY 2025/26, which maintains the FTE at 467.09 FTE positions (Attachment 5).
o New Fire Prevention Battalion Chief Position in the Fire Prevention Division. o Audio Visual Technician was relocated from Information Services to the City Manager’s Office. o An Office Assistant was relocated from the Administrative Services Department to the City Manager’s CITY OF MURRIETA Printed on 2/26/2026Page 7 of 9
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Agenda Item No. 4.
o An Office Assistant was relocated from the Administrative Services Department to the City Manager’s Office.
o One IT Systems Administrator from Information Services was reclassified to a Sr Network Systems Engineer.
o The Assistant to the City Manager position was reclassified as the Director of Executive Services. o The Economic Development Director position was reclassified as a Deputy City Manager. o An Administrative Assistant position in Municipal Services was reclassified as an Executive Assistant. o The Communication Specialist position was eliminated from the City Manager’sOffice. Eliminating this position reduces the FTE count by 1.

The fiscal impact for the four reclassified positions is included in the Proposed Second Quarter Adjustments discussed earlier. The fiscal impact of the new Fire Prevention Battalion Chief position will be included in a future budget update. The table below summarizes the requested changes discussed above.

Dept. Title FY26
AUDIO VISUAL TECHNICIAN -1
IT SYSTEMS ADMINISTRATOR -1
SR NETWORK SYSTEMS ENGINEER 1
ASD / Administration
OFFICE ASSISTANT I/II -1
AUDIO VISUAL TECHNICIAN 1
OFFICE ASSISTANT I/II 1
COMMUNICATION SPECIALIST -1
ASSISTANT TO CITY MANAGER -1
DIRECTOR OF EXECUTIVE SERVICES 1
Economic Development
ECONOMIC DEVELOPMENT DIRECTOR -1
DEPUTY CITY MANAGER 1
Municipal Services
ADMINISTRATIVE ASSISTANT -1
EXECUTIVE ASSISTANT 1
Fire Department
FIRE PREVENTION BATTALION CHIEF 1
Net Change in FTE 0
FY 2025/26 Second Quarter Changes

ASD / IT
City Manager's Office

FISCAL IMPACT
Staff recommends amending the FY 2025/26 Operating Budget based on the proposed Second Quarter amendments, which include a $457,168 request to increase Expenditures and an $8,120,832 request to increase Revenue. The requested Transfer In and Transfer Out budgets are proposed to be decreased by $3,500,000. Attachment 3 contains the details of the proposed budget adjustments.

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Agenda Item No. 4.

ATTACHMENTS
ATT 1 - FY 2025/26 Second Quarter Budget to Actual Report - Summary of Major Funds ATT 2 - FY 2025/26 Second Quarter Budget to Actual Report - Detail of All Funds ATT 3 - FY 2025/26 Proposed Second Quarter Budget Amendments ATT 4 - FY 2025/26 Estimated Unassigned Fund Balance
ATT 5 - FY 2025/26 Schedule of Authorized Positions
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29 Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments
%
Change
FY 2025/26
Proposed Amended
Budget
Revenues
Taxes-Sales Tax 55,071,017 $ 18,466,411$ 34% 350,000 $ 1% 55,421,017$ Taxes-Property 36,810,594 9,762,560 27% 12,354 0% 36,822,948 Charges for Services 27,537,859 12,368,576 45% 222,500 1% 27,760,359 Other Misc Revenue 31,521,156 20,068,164 64% 7,470,178 24% 38,991,334 Special Assessments 12,177,660 84,696 1% - 0% 12,177,660 Taxes-VLF/Property Tax Comp 11,555,300 - 0% - 0% 11,555,300 Tax-Special Tax 9,412,035 - 0% - 0% 9,412,035 Taxes-Transient Occupancy Tax 2,663,600 1,156,720 43% - 0% 2,663,600 Taxes-Franchises 5,444,800 849,782 16% - 0% 5,444,800 Taxes-Other 3,118,289 1,370,194 44% - 0% 3,118,289 License/Permit Fees 1,945,100 1,237,142 64% 62,800 3% 2,007,900 Taxes-Business Licenses 1,281,500 573,772 45% - 0% 1,281,500 Taxes-Property Transfer 710,100 270,430 38% - 0% 710,100 Loan/Bond/Lease Proceeds - 2,998 0% 3,000 0% 3,000 Total Revenue 199,249,010 $ 66,211,444$ 33% 8,120,832 $ 4.08% 207,369,842$ Expenditures
Personnel Costs 102,203,164 $ 47,672,155$ 47% 222,139 $ 0% 102,425,303$ Operations & Maintenance 66,836,153 30,743,952 46% 167,241 0% 67,003,394 Capital Outlay 5,536,161 1,596,364 29% 20,405 0% 5,556,566 Capital Improvement Plan Expenditures 90,789 7,270,080 8008% - 0% 90,789 One-Time Expenditure 1,308,027 186,193 14% 47,383 4% 1,355,410 Allocations 12,642,395 6,558,448 52% - 0% 12,642,395 Total Expenditures 188,616,688$ 94,027,192$ 50% 457,168 $ 0.24% 189,073,856$ Contributions to Unassigned Fund Balance10,632,322 7,663,664 18,295,986 Total Expenditures Sources 199,249,010$ 207,369,842 $ Transfers
Transfer In 23,135,945 $ 13,198,902$ 57% (3,500,000) $ -19% 19,635,945$ Transfer Out 23,135,945 13,198,902 57% (3,500,000) -19% 19,635,945 Net Transfers - $ -$ - $ - $

CITYWIDE
2/10/202630
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenues
Taxes-Sales Tax 26,374,538 $ 8,816,934$ 33% 200,000 $ 1% 26,574,538 $ Taxes-VLF/Property Tax Comp 11,555,300 - 0% - 0% 11,555,300 Taxes-Property 12,645,400 3,683,231 29% 12,354 0% 12,657,754 Other Misc Revenue 11,129,771 2,323,926 21% (175,210) -2% 10,954,561 Taxes-Franchises 5,386,800 842,709 16% - 0% 5,386,800 Charges for Services 5,131,579 1,609,396 31% 222,500 4% 5,354,079 License/Permit Fees 1,929,900 1,235,136 64% 62,800 3% 1,992,700 Special Assessments - - 0% - 0% - Taxes-Transient Occupancy Tax 2,663,600 1,156,720 43% - 0% 2,663,600 Taxes-Business Licenses 1,281,500 573,772 45% - 0% 1,281,500 Taxes-Property Transfer 710,100 270,430 38% - 0% 710,100 Loan/Bond/Lease Proceeds - - 0% - 0% - Transfer In 28,508 603 2% - 0% 28,508 Total Revenue 78,836,996$ 20,512,860$ 26% 322,444$ 0% 79,159,440$ Use of Unassigned Fund Balance 2,950,419 0% 2,998,565 Total Revenue Sources 81,787,415$ 0% 82,158,005$
Expenditures
Personnel Costs 53,717,808 $ 25,213,414$ 47% 101,610 $ 0% 53,819,419 $ Operations & Maintenance 14,402,513 5,390,555 37% 210,575 2% 14,613,087 Capital Outlay 434,590 346,982 80% 58,405 23% 492,995 Capital Improvement Plan Expenditures 34,525 848,047 2456% - 0% 34,525 One-Time Expenditure 321,353 - 0% - 0% 321,353 Allocations 8,388,276 4,194,138 50% - 0% 8,388,276 Transfer Out 4,488,350 3,031,675 68% - 0% 4,488,350 Total Expenditures 81,787,415$ 39,024,812$ 48% 370,590$ 0% 82,158,005$

GENERAL FUND
2/10/202631
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Taxes-Sales Tax 28,696,479 $ 9,649,477$ 34% 150,000 $ 1% 28,846,479 $ Other Misc Revenue 35,000 - 0% - 0% 35,000.00 Total Revenue 28,731,479$ 9,649,477$ 34% 150,000$ 1% 28,881,479$ Use of Unassigned Fund Balance 7,202,368 0% 3,626,152 Total Revenue Sources 35,933,847$ 0% 32,507,631$
Expenditures
Personnel Costs 13,747,287 $ 6,380,169$ 46% 26,400 $ 0% 13,773,687 $ Operations & Maintenance 1,870,003 717,699 38% - 0% 1,870,003 Capital Outlay 708,363 365,474 52% - 0% 708,363 Capital Improvement Plan Expenditures 1 351,822 35182214% - 0% 1 One-Time Expenditure 431,700 158,957 37% 47,383 11% 479,083 Allocations 1,713,990 856,995 50% - 0% 1,713,990 Transfer Out 17,462,503 9,505,473 54% (3,500,000) -20% 13,962,503 Total Expenditures 35,933,847$ 18,336,590$ 51% (3,426,217)$ -10% 32,507,631$

MEASURE T
2/10/202632
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Taxes-Property 18,156,100$ 5,160,839$ 28% - $ 0% 18,156,100$ Other Misc Revenue 1,361,900 1,301,907 96% 262,310 19% 1,624,210 Charges for Services 726,360 316,650 44% - 0% 726,360 Special Assessments 1,588,135 - 0% - 0% 1,588,135 License/Permit Fees 15,200 2,006 13% - 0% 15,200 Transfer In 6,245,501 3,205,610 51% - 0% 6,245,501 Total Revenue 28,093,196$ 9,987,012$ 36% 262,310$ 1% 28,355,506$ Use of Unassigned Fund Balance 348,570 181,124 Total Revenue Sources 28,441,766$ 0% 28,536,630$
Expenditures
Personnel Costs 22,912,633$ 11,114,747$ 49% 143,444 $ 1% 23,056,077 $ Operations & Maintenance 3,398,473 1,072,902 32% (48,580) -2% 3,349,893 One-Time Expenditure 91,810 19,025 21% - 0% 91,810 Total Expenditures 28,441,766$ 13,226,099$ 47% 94,864 0% 28,536,630$

FIRE DISTRICT
2/4/202633
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Special Assessments 2,113,400$ 55,239 $ 3% - $ 0% 2,113,400$ Charges for Services 634,800 237,561 37% - 0% 634,800 Other Misc Revenue 221,200 92,578 42% - 0% 221,200 Transfer In 2,576,164 1,288,082 50% - 0% 2,576,164 Total Revenue 5,545,564$ 1,673,459$ 30% -$ 0% 5,545,564$ Use of Unassigned Fund Balance - 63,000 Total Revenue Sources 5,545,564$ 0% 5,608,564$
Expenditures
Personnel Costs 2,167,556 $ 1,348,092$ 62% - $ 0% 2,167,556$ Operations & Maintenance 3,420,970 1,649,557 48% 63,000 2% 3,483,970 One-Time Expenditure 101,500 - 0% - 0% 101,500 Allocations (694,142) (109,821) 16% - 0% (694,142) Internal Service Fund Allocations 549,680 274,840 50% - 0% 549,680 Total Expenditures 5,545,564$ 3,162,669$ 57% 63,000$ 1% 5,608,564$

COMMUNITY SERVICES DISTRICT
2/10/202634
Fiscal Year 2025/26 Mid-Year Budget Summary of Major Funds FY 2025/26
Amended
Budget
FY 2025/26
YTD thru
12/31/2025
% of Budget
Used thru
12/31/2025
Proposed
Adjustments % Change
FY 2025/26
Proposed Amended
Budget
Revenue
Taxes-Property 3,153,200 $ 918,490$ 29% - $ 0% 3,153,200$ Other Misc Revenue 711,818 92,169 13% - 0% 711,818 Charges for Services 28,400 13,126 46% - 0% 28,400 Transfer In 92,395 46,197 50% - 0% 92,395 Total Revenue 3,985,813$ 1,069,982$ 27% -$ 0% 3,985,813$ Expenditures
Personnel Costs 2,097,267 $ 941,811$ 45% - $ 0% 2,097,267$ Operations & Maintenance 855,337 226,249 26% - 0% 855,337 One-Time Expenditure 14,664 - 0% - 0% 14,664 Allocations 391,330 195,665 50% - 0% 391,330 Total Expenditures 3,358,598$ 1,363,725$ 41% -$ 0% 3,358,598$

LIBRARY
2/10/202635
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED

REVENUES
1100000 40001 Taxes-Property-Currentrent 10,182,000$ 10,182,000$ 3,142,199$ 31% 1100000 40002 Taxes-VLF/Property Tax Compty Tax Compensation11,555,300 11,555,300 - 0% 1100000 40003 Taxes-Current-Unsecuredcured 518,300 518,300 530,654 102% 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 10,371 13% 1100000 40011 Taxes-RDA Disolution Distribon Distributions800,300 800,300 - 0% 1100000 40015 Taxes-Sales Tax Rev. Abatement2500 (199,462) (199,462) (47,679) 24% 1100000 40016 Taxes-Sales Tax2500 26,574,000 26,574,000 8,864,614 33% 1100000 40019 Taxes-Franchises 5,369,800 5,369,800 833,079 16% 1100000 40020 Taxes-Business Licenses 1,281,500 1,281,500 573,772 45% 1100000 40023 Taxes-Property TransferTax 710,100 710,100 270,430 38% 1100000 40024 Taxes-TOT STVR 113,600 113,600 39,587 35% 1100000 40025 Taxes-Transient Occupancy Tax 2,550,000 2,550,000 1,117,133 44% 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 42221 Intergvt Rev -State ReimbReimbursement - - 50,535 0% 1100000 42223 Intergvt Rev-County Reimb 25,400 25,400 - 0% 1100000 43402 Chrg for Svc-Admin CostCost 472,230 472,230 236,115 50% 1100000 44401 Interest-Income 5,052,900 5,052,900 762,046 15% 1100000 44421 Interest-To Be Distributed - - 2,059,621 0% 1100000 44422 Interest-Non Distributable 375,000 375,000 251,176 67% 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 2,750 730 27% 1100000 47802 Misc-Directnl Sign ProgSign Program 4,000 4,000 7,750 194% 1100000 47853 Misc-OtherShort 258,100 258,100 99,503 39% 1100000 47899 Misc.-Prior Year RevenuesGovPartner - - 1,223 0% 1101600 41169 License/Permit-MiscellaneousPermit 1,000 1,000 - 0% 1101600 42221 Intergvt Rev -State ReimbReimbursement 75,000 75,000 - 0% 1101600 47815 Misc-Reimbursements - - 1,120 0% 1101600 47853 Misc-OtherShort 400 400 262 66% 2/13/2026
1 36
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
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 42,898 67% 1102400 47853 Misc-OtherShort 1,500 1,500 490 33% 1102600 41035 Chrg for Svc-CC Convenience Fe 1,700 1,700 525 31% 1102600 41121 License/Permit-Permit Issue FeIssue Fee 3,000 3,000 1,136 38% 1102600 43401 Chrg for Svc-CFD AdministrativAdministration149,000 158,549 79,274 50% 1102600 43414 Chrg for Svc-Recovery of Costsery of Costs 7,000 7,000 2,761 39% 1102600 44401 Interest-Income - - 3 0% 1102600 45539 Fines-Miscellaneous Fines 50,000 50,000 14,518 29% 1102600 47805 Misc-Bus Pass SalesSales 800 800 150 19% 1102600 47852 Misc-Cash Over/Short - - 167 0% 1102600 47853 Misc-OtherShort 4,400 4,400 1,794 41% 1103120 41035 Chrg for Svc-CC Convenience Fe 1,800 1,800 703 39% 1103120 43625 Chrg for Svc-Police Services - - 3,340 0% 1103120 47702 Misc-Donations - 500 - 0% 1103120 47815 Misc-Reimbursements 2,300 2,300 1,676 73% 1103120 47853 Misc-OtherShort 3,100 3,100 3,709 120% 1103130 42224 Intergvt Rev-Other AgencyAgency 3,081,000 3,081,000 852,057 28% 1103130 47815 Misc-Reimbursements 12,000 12,000 11,468 96% 1103160 40019 Taxes-Franchises 17,000 17,000 9,630 57% 1103160 42223 Intergvt Rev-County ReimbRiembursement 8,000 8,000 - 0% 1103160 43612 Chrg for Svc-Police SecuritySecurity 30,000 30,000 3,489 12% 1103160 45501 Fines-Traffic Safety 113,000 113,000 8,463 7% 1103160 45523 Fines-P.C. 1202.5 63,500 63,500 39,807 63% 1103160 47853 Misc-OtherShort 4,400 4,400 2,441 55% 1103180 42221 Intergvt Rev -State ReimbReimbursement 284,700 284,700 130,137 46% 1103180 42222 Intergvt Rev-Federal ReimbReimbursement 185,000 185,000 76,303 41% 1103180 42223 Intergvt Rev-County ReimbRiembursement 197,000 197,000 48,823 25% 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 18,661 27% 1103180 43612 Chrg for Svc-Police SecuritySecurity 100,000 100,000 21,537 22% 1103180 43625 Chrg for Svc-Police ServicesServices 62,000 62,000 40,168 65% 1103180 47813 Misc-Other ReimbursementsSales 100 100 - 0% 2/13/2026
2 37
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1103180 47853 Misc-OtherShort 5,000 5,000 - 0% 1104140 41167 License/Permit-Temporary SignPermit - - 180 0% 1104140 42223 Intergvt Rev-County ReimbRiembursement 23,800 23,800 - 0% 1104140 42256 Intergvt Rev-Vehicle AbatementAbatement 14,000 14,000 1,732 12% 1104140 43421 Chrg for Services-Abatement 10,000 10,000 - 0% 1104140 43636 Chrg for Svc-Vector ControlControl 13,800 13,800 896 6% 1104140 45512 Fines-Administrative Citations 47,000 47,000 12,632 27% 1104140 47803 Misc-Vacant Home Property Registration 4,500 4,500 4,470 99% 1104140 47899 Misc.-Prior Year RevenuesGovPartner - - 500 0% 1104400 41121 License/Permit-Permit Issue FeIssue Fee 328,000 328,000 172,403 53% 1104400 41146 Lic/Permit-Permit Fee STVRPermits Non Residential12,000 12,000 6,126 51% 1104400 43301 Chrg for Svc-Plan ChecksChecks 444,600 494,600 135,482 27% 1104400 43305 Chrg for Svc-Inspection ChargeCharges 3,500 3,500 6,460 185% 1104400 43308 Chrg for Svc-General Plan FeePlan Fee 17,500 17,500 7,436 42% 1104400 47853 Misc-OtherShort 10,000 10,000 6,280 63% 1104600 41132 License/Permit-Permits ResidenResidential 339,000 339,000 295,982 87% 1104600 41133 Lic/Permit-MiscPermits ResidenPermits Residential493,200 493,200 408,563 83% 1104600 41144 License/Permit-Permits Non ResNon Residential244,600 244,600 74,325 30% 1104600 41145 Lic/Permit-MiscPermits Non ResPermits Non Resident58,700 58,700 33,519 57% 1104600 41157 License & Permit-Misc.PermitPermit 129,200 129,200 74,701 58% 1104600 41169 License/Permit-MiscellaneousPermit 269,600 269,600 154,605 57% 1104600 42233 Intergvt Rev-SB118/AB1379 CASPAgency 23,000 23,000 5,389 23% 1104600 43301 Chrg for Svc-Plan ChecksChecks 877,900 877,900 438,289 50% 1104600 47853 Misc-OtherShort 31,500 31,500 16,658 53% 1105000 41121 License/Permit-Permit Issue FeIssue Fee 9,000 9,000 2,130 24% 1105000 43726 Chrg for Svc-Special EventsEvents 38,500 38,500 4,870 13% 1105000 47705 Misc.-Donations/SponsorSponsors 16,000 33,800 1,600 5% 1105000 47853 Misc-Other - - (51) 0% 1105000 47899 Misc.-Prior Year Revenues - - 3,965 0% 1105100 42224 Intergvt Rev-Other AgencyAgency - 90,921 55,208 61% 1106120 41121 License/Permit-Permit Issue FeIssue Fee 26,200 26,200 5,957 23% 1106120 41157 License & Permit-Misc.PermitPermit 7,900 7,900 1,323 17% 1106120 41158 License/Permit-TransportationPermit 8,500 8,500 4,188 49% 1106120 43301 Chrg for Svc-Plan ChecksChecks 1,683,100 1,683,100 384,547 23% 2/13/2026
3 38
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1106120 43305 Chrg for Svc-Inspection ChargeCharges 485,700 485,700 181,469 37% 1106120 43415 Chg for Svc-Reimb Damage Citye to City Property60,000 - (14,106) 0% 1106120 47853 Misc-OtherShort 85,800 85,800 36,125 42% 1106145 47813 Misc-Other ReimbursementsSales 5,000 - - 0% 1106155 47817 Misc-LCFS Credits 31,200 - 28,520 0% 1106160 47813 Misc-Other Reimbursements 100 - - 0% 1106545 47813 Misc-Other Reimbursements - 5,000 - 0% 1106550 43415 Chg for Svc-Reimb Damage City - 60,000 - 0% 1106555 43805 Chrg for Svc-EV Charging - - 33,243 0% 1106555 47817 Misc-LCFS Credits - 31,200 - 0% 1106555 47845 Misc-Sale of Non-Capital AsCapital Assets - - 2,534 0% 1106560 47813 Misc-Other Reimbursements - 100 - 0% 1110000 40015 Taxes-Sales Tax Rev. Abatement2500 (19,921) (19,921) (1,937) 10% 1110000 40016 Taxes-Sales Tax2500 28,716,400 28,716,400 9,651,414 34% 1110000 44422 Interest-Non Distributable - 35,000 - 0% 1180000 44401 Interest-Income 2,400 2,400 721 30% 1180030 45501 Fines-Traffic Safety 12,500 12,500 8,225 66% 1193120 42221 Intergvt Rev -State ReimbReimbursement 6,000 6,000 - 0% 1193120 45534 Fines-False Alarm 65,000 65,000 17,771 27% 1270000 44401 Interest-Income 75,000 75,000 7,415 10% 1270060 46601 Develop Partic-Developer Impac 71,900 71,900 297,436 414% 1280000 44401 Interest-Income 337,000 337,000 51,547 15% 1290000 44401 Interest-Income 15,000 15,000 2,384 16% 1290060 46601 Develop Partic-Developer Impac 24,600 24,600 122,986 500% 1300000 44401 Interest-Income 70,000 70,000 11,810 17% 1300060 46601 Develop Partic-Developer Impac 48,900 48,900 232,044 475% 1310000 44401 Interest-Income 10,000 10,000 7,017 70% 1310060 46601 Develop Partic-Developer Impac 32,900 32,900 158,517 482% 1320000 44401 Interest-Income 64,000 64,000 9,585 15% 1330000 44401 Interest-Income 242,000 242,000 41,055 17% 1330060 46601 Develop Partic-Developer Impac 298,600 298,600 1,784,209 598% 1340000 44401 Interest-Income 205,000 205,000 34,055 17% 1340060 46601 Develop Partic-Developer Impac 125,200 125,200 220,678 176% 1350000 44401 Interest-Income 428,000 428,000 67,449 16% 2/13/2026
4 39
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1360000 44401 Interest-Income 142,000 142,000 25,937 18% 1360060 46601 Develop Partic-Developer Impac 127,500 127,500 441,353 346% 1370000 44401 Interest-Income 75,000 75,000 13,571 18% 1370060 46601 Develop Partic-Developer Impac 47,600 47,600 230,377 484% 1380000 44401 Interest-Income 445,000 445,000 89,291 20% 1380060 46601 Develop Partic-Developer Impac 829,000 829,000 2,614,166 315% 1400000 44401 Interest-Income 2,000 2,000 154 8% 1410000 44401 Interest-Income 7,500 7,500 2,044 27% 1510000 40001 Taxes-Property-Currentrent 14,341,900 14,341,900 4,402,763 31% 1510000 40003 Taxes-Current-Unsecuredcured 730,300 730,300 743,535 102% 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 14,532 15% 1510000 40011 Taxes-RDA Disolution Distribon Distributions1,502,000 1,502,000 - 0% 1510000 44401 Interest-Income 106,200 106,200 4,503 4% 1510000 44462 Lease/Rental-IncomeGain/Loss 124,500 124,500 61,813 50% 1510000 47702 Miscellaneous-Donations 5,100 5,100 5,820 114% 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 4,100 255 6% 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 42221 Intergvt Rev -State ReimbReimbursement 1,000,000 1,000,000 1,229,516 123% 1513520 43301 Chrg for Svc-Plan ChecksChecks 275,700 275,700 149,604 54% 1513520 43305 Chrg for Svc-Inspection ChargeCharges 207,600 207,600 78,139 38% 1513520 43573 Chrg for Svc-Fire EngineeringEngineering 81,100 81,100 29,499 36% 1513520 43579 Chrg for Svc-Other Fire ServicServices 43,600 43,600 2,193 5% 1513520 45520 Fines-AML System Enhancement 30,000 30,000 - 0% 1513590 41169 License/Permit-MiscellaneousPermit 15,200 15,200 2,006 13% 1513590 43305 Chrg for Svc-Inspection ChargeCharges 36,960 36,960 11,876 32% 1513590 43580 Chrg for Svc-Annual Business IBusiness Inspections37,900 37,900 23,095 61% 1513590 43583 Chrg for Svc-State Mandated InMandated Inspections43,500 43,500 22,245 51% 1610000 44401 Interest-Income - - 4,677 0% 2/13/2026
5 40
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1710000 44401 Interest-Income 40,000 40,000 - 0% 1715120 43726 Chrg for Svc-Special Events 2,600 - - 0% 1715120 47706 Misc.-Donate-Military BannerMilitary Banner Progra300 - 19 0% 1715120 47815 Misc-Reimbursements 200 - - 0% 1715120 47853 Misc-OtherShort 21,000 - 9,895 0% 1715144 40052 Spec Assess-Measure WW Rates & 824,300 824,300 21,543 3% 1715144 41035 Chrg for Svc-CC Convenience Fe 18,600 18,600 7,123 38% 1715144 43711 Chrg for Svc-Recreation Prograation Programs385,875 385,875 206,093 53% 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 10,284 60% 1715144 43726 Chrg for Svc-Special EventsEvents 3,500 3,500 2,790 80% 1715144 44401 Interest-Income - - 3,149 0% 1715144 44461 Lease/Rental-Community RoomGain/Loss 21,500 21,500 11,181 52% 1715144 44462 Lease/Rental-IncomeGain/Loss 20,700 20,700 9,385 45% 1715144 47705 Misc.-Donations/SponsorSponsors - 2,000 2,000 100% 1715144 47815 Misc-Reimbursements - - 1,907 0% 1715144 47852 Misc-Cash Over/Short - - 6 0% 1715162 40052 Spec Assess-Measure WW Rates & 1,289,100 - 33,696 0% 1715162 43301 Chrg for Svc-Plan ChecksChecks 2,800 - - 0% 1715162 43305 Chrg for Svc-Inspection ChargeCharges 1,125 - - 0% 1715162 43712 Chrg for Svc-Park UsageUsage - - 1,854 0% 1715162 43737 Chg for Ser-Field Electrc Rmbric Reimbursement120,100 - 301 0% 1715162 44401 Interest-Income 12,200 - - 0% 1715162 44462 Lease/Rental-IncomeGain/Loss 102,100 - 52,722 0% 1715162 47702 Miscellaneous-Donations 200 - - 0% 1715162 47853 Misc-OtherShort 1,000 - 300 0% 1715166 43712 Chrg for Svc-Park UsageUsage 67,300 67,300 7,309 11% 1716520 43726 Chrg for Svc-Special EventsEvents - 2,600 - 0% 1716520 47706 Misc.-Donate-Military BannerMilitary Banner Progra- 300 - 0% 1716520 47815 Misc-Reimbursements - 200 - 0% 1716520 47853 Misc-OtherShort - 21,000 - 0% 1716562 40052 Spec Assess-Measure WW Rates & - 1,289,100 - 0% 2/13/2026
6 41
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1716562 43301 Chrg for Svc-Plan ChecksChecks - 2,800 - 0% 1716562 43305 Chrg for Svc-Inspection ChargeCharges - 1,125 - 0% 1716562 43737 Chg for Ser-Field Electrc Rmbric Reimbursement- 120,100 - 0% 1716562 44401 Interest-Income - 12,200 2,013 17% 1716562 44462 Lease/Rental-IncomeGain/Loss - 102,100 - 0% 1716562 47702 Miscellaneous-Donations - 200 - 0% 1716562 47853 Misc-OtherShort - 1,000 - 0% 1800050 40051 Spec Assess-Rates & Charges& Charges 1,772,100 1,772,100 18,495 1% 1810050 40051 Spec Assess-Rates & Charges& Charges 197,000 197,000 2,056 1% 1820050 40051 Spec Assess-Rates & Charges& Charges 483,700 483,700 5,049 1% 1830050 40051 Spec Assess-Rates & Charges& Charges 43,900 43,900 458 1% 1840050 40051 Spec Assess-Rates & Charges& Charges 105,900 105,900 1,105 1% 1850050 40051 Spec Assess-Rates & Charges& Charges 15,100 15,100 157 1% 1860050 40051 Spec Assess-Rates & Charges& Charges 57,900 57,900 604 1% 1880050 40051 Spec Assess-Rates & Charges& Charges 141,900 141,900 1,481 1% 1890050 40051 Spec Assess-Rates & Charges& Charges 4,900 4,900 51 1% 2000000 44401 Interest-Income 2,000 2,000 454 23% 2000050 40053 Spec Assess-LLD 535,585 535,585 - 0% 2020000 44401 Interest-Income 3,300 3,300 656 20% 2020050 40053 Spec Assess-LLD 152,234 152,234 - 0% 2030000 44401 Interest-Income 200 200 97 48% 2030050 40053 Spec Assess-LLD 20,028 20,028 - 0% 2040000 44401 Interest-Income 4,700 4,700 783 17% 2040050 40053 Spec Assess-LLD 58,882 58,882 - 0% 2050000 44401 Interest-Income 100 100 12 12% 2050050 40053 Spec Assess-LLD 29,514 29,514 - 0% 2060000 44401 Interest-Income 2,600 2,600 391 15% 2060050 40053 Spec Assess-LLD 19,338 19,338 - 0% 2070000 44401 Interest-Income 900 900 120 13% 2070050 40053 Spec Assess-LLD 32,272 32,272 - 0% 2080000 44401 Interest-Income 5,000 5,000 644 13% 2080050 40053 Spec Assess-LLD 151,834 151,834 - 0% 2090000 44401 Interest-Income 1,100 1,100 150 14% 2090050 40053 Spec Assess-LLD 58,921 58,921 - 0% 2/13/2026
7 42
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2100050 40053 Spec Assess-LLD 158,675 158,675 - 0% 2110050 40053 Spec Assess-LLD 51,236 51,236 - 0% 2120000 44401 Interest-Income 50,000 50,000 9,081 18% 2120050 40053 Spec Assess-LLD 709,241 709,241 - 0% 2130050 40053 Spec Assess-LLD 321,386 321,386 - 0% 2140000 44401 Interest-Income 600 600 276 46% 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 2,275 14% 2160050 40053 Spec Assess-LLD 655,076 655,076 - 0% 2170000 44401 Interest-Income 4,800 4,800 791 16% 2170050 40053 Spec Assess-LLD 64,367 64,367 - 0% 2180000 44401 Interest-Income 2,400 2,400 203 8% 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 7,300 837 11% 2200050 40053 Spec Assess-LLD 191,441 191,441 - 0% 2210000 44401 Interest-Income 19,000 19,000 2,281 12% 2210050 40053 Spec Assess-LLD 323,778 323,778 - 0% 2220000 44401 Interest-Income 200 200 60 30% 2220050 40053 Spec Assess-LLD 7,602 7,602 - 0% 2230000 44401 Interest-Income 10,500 10,500 1,720 16% 2230050 40053 Spec Assess-LLD 197,982 197,982 - 0% 2240000 44401 Interest-Income 200 200 90 45% 2240050 40053 Spec Assess-LLD 38,574 38,574 - 0% 2250000 44401 Interest-Income 18,000 18,000 1,946 11% 2250050 40053 Spec Assess-LLD 365,557 365,557 - 0% 2260000 44401 Interest-Income 1,000 1,000 162 16% 2260050 40053 Spec Assess-LLD 12,616 12,616 - 0% 2270000 44401 Interest-Income 10,500 10,500 1,766 17% 2270050 40053 Spec Assess-LLD 92,979 92,979 - 0% 2280000 44401 Interest-Income 400 400 144 36% 2/13/2026
8 43
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2280050 40053 Spec Assess-LLD 74,159 74,159 - 0% 2290000 44401 Interest-Income 500 500 82 16% 2290050 40053 Spec Assess-LLD 9,341 9,341 - 0% 2310000 44401 Interest-Income - - 355 0% 2310050 40053 Spec Assess-LLD 64,521 64,521 - 0% 3020000 44401 Interest-Income 495,000 495,000 82,985 17% 3020060 42211 Intergvt Rev-Local TransportatTransportation funds3,329,000 3,329,000 1,157,786 35% 3060000 40031 Taxes-2103 Gas Tax 1,007,460 1,007,460 495,301 49% 3060000 40032 Taxes-2105 Gas Tax 704,736 704,736 290,229 41% 3060000 40033 Taxes-2106 Gas Tax 444,287 444,287 187,483 42% 3060000 40034 Taxes-2107 Gas Tax 961,806 961,806 397,180 41% 3060000 44401 Interest-Income 419,100 419,100 62,405 15% 3070000 42221 Intergvt Rev -State ReimbReimbursement 2,904,570 2,904,570 1,027,273 35% 3070000 44401 Interest-Income 231,000 231,000 44,209 19% 3110000 40001 Taxes-Property-Currentrent 2,545,400 2,545,400 783,573 31% 3110000 40003 Taxes-Current-Unsecuredcured 129,600 129,600 132,329 102% 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 2,586 15% 3110000 40011 Taxes-RDA Disolution Distribon Distributions206,100 206,100 - 0% 3110000 44401 Interest-Income 53,700 53,700 8,023 15% 3110000 44461 Lease/Rental-Community RoomGain/Loss 7,000 7,000 435 6% 3110000 47804 Misc-Lost Book ReplacementReplacement 2,750 2,750 1,355 49% 3110000 47848 Misc-Promotional Item SalesCapital Assets 225 225 48 21% 3110050 41035 Chrg for Svc-CC Convenience Fe 800 800 361 45% 3110050 43801 Chrg for Svc-PhotoCopy/MicroCopying/Microfilm11,900 11,900 5,592 47% 3110050 43802 Chrg for Svc-Notary ServicesServices 600 600 210 35% 3110050 43803 Chrg for Svc-Passport Servicesort Services 15,100 15,100 6,963 46% 3110050 45539 Fines-Miscellaneous Fines 16,500 16,500 7,324 44% 3110050 47701 Donation-Friends of the Librarof the Library 77,500 77,500 64,150 83% 3110050 47702 Miscellaneous-Donations 547,193 547,193 10,834 2% 3110050 47815 Misc-Reimbursements 6,750 6,750 - 0% 3115900 47705 Misc.-Donations/SponsorSponsors - 200 - 0% 2/13/2026
9 44
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
3160000 44401 Interest-Income 165,000 165,000 27,474 17% 3190000 44401 Interest-Income 100 100 - 0% 3190060 42224 Intergvt Rev-Other AgencyAgency - 56,263 - 0% 3220000 44401 Interest-Income 15,000 15,000 2,750 18% 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 6,882 9% 3360000 44401 Interest-Income 32,000 32,000 6,450 20% 3360060 42232 Intergvt Rev-AB2766 FundsAgency 143,000 143,000 76,066 53% 3380000 44401 Interest-Income 2,000 2,000 824 41% 3380000 47810 Misc-Lawsuit Settlementsement 168,000 168,000 79,243 47% 3410000 42222 Intergvt Rev-Federal ReimbReimbursement - - 493,055 0% 3410010 42222 Intergvt Rev-Federal ReimbReimbursement 590,000 590,000 - 0% 3500030 42224 Intergvt Rev-Other AgencyAgency - 2,500 225,215 9009% 3530000 44401 Interest-Income 8,000 8,000 2,015 25% 3530010 42221 Intergvt Rev -State ReimbReimbursement - - 275,566 0% 3530050 42221 Intergvt Rev -State ReimbReimbursement 29,840 29,840 17,804 60% 3550000 44401 Interest-Income - - 214 0% 3550030 42221 Intergvt Rev -State ReimbReimbursement - 120,000 - 0% 3550030 42222 Intergvt Rev-Federal ReimbReimbursement - 186,000 95,525 51% 3570050 42221 Intergvt Rev -State ReimbReimbursement - 14,760 780,781 5290% 3570050 42222 Intergvt Rev-Federal ReimbReimbursement - - 763 0% 3580000 44401 Interest-Income - - 20,532 0% 3580030 42221 Intergvt Rev -State ReimbReimbursement - 211,234 29,219 14% 3580050 42221 Intergvt Rev -State ReimbReimbursement - 2,972,052 3,617,613 122% 3580050 42223 Intergvt Rev-County ReimbRiembursement - - 191,521 0% 3610000 44401 Interest-Income 20 20 7 33% 3740000 44401 Interest-Income 75,000 75,000 2,503 3% 3760030 42222 Intergvt Rev-Federal ReimbReimbursement - 15,978 41,234 258% 3770010 42222 Intergvt Rev-Federal Reimb - - 194,462 0% 3770030 42222 Intergvt Rev-Federal ReimbReimbursement - - 84,023 0% 3770050 42222 Intergvt Rev-Federal ReimbReimbursement - - 177,531 0% 3800000 44401 Interest-Income - - 13 0% 3800060 42222 Intergvt Rev-Federal ReimbReimbursement - - 2,318 0% 2/13/2026
10 45
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
4020000 44401 Interest-Income 750 750 97 13% 4020030 42221 Intergvt Rev -State ReimbReimbursement 8,000 8,000 1,432 18% 4030000 44401 Interest-Income 10,000 10,000 1,561 16% 4040000 44401 Interest-Income 6,000 6,000 2,194 37% 4040030 42222 Intergvt Rev-Federal Reimb - - 239,288 0% 4050000 44401 Interest-Income - - 202 0% 4110000 44401 Interest-Income 3,300 3,300 - 0% 4110030 42221 Intergvt Rev -State ReimbReimbursement 355,900 355,900 196,189 55% 4310000 44401 Interest-Income 45,000 45,000 6,693 15% 4316120 40051 Spec Assess-Rates & Charges& Charges 522,000 522,000 - 0% 5020000 44401 Interest-Income 6,200 6,200 992 16% 5110000 44401 Interest-Income 14,000 14,000 2,202 16% 5130000 44401 Interest-Income 50,000 50,000 6,501 13% 5510000 44401 Interest-Income 232,500 232,500 36,902 16% 5510060 46601 Develop Partic-Developer Impac 327,300 327,300 677 0% 5760000 44401 Interest-Income 12,000 12,000 26,610 222% 6010000 40013 Taxes-RDA Increment 02-24992499 48,700 48,700 - 0% 6020000 40013 Taxes-RDA Increment 02-24992499 2,807,194 2,807,194 - 0% 6020000 44401 Interest-Income 17,000 17,000 16,477 97% 6550000 44401 Interest-Income - - 142 0% 6560000 40018 Taxes-Special Taxes Mello-Roos 3,619,488 3,619,488 3,029,065 84% 6560000 44401 Interest-Income 72,000 72,000 30,342 42% 6570000 40018 Taxes-Special Taxes Mello-Roos 627,638 627,638 538,544 86% 6570000 44401 Interest-Income 13,700 13,700 (8,367) -61% 6580000 40018 Taxes-Special Taxes Mello-Roos 3,491,875 3,491,875 2,978,250 85% 6580000 44401 Interest-Income 52,000 52,000 (8,403) -16% 7010000 44401 Interest-Income 40,000 40,000 54,824 137% 7010000 44451 Interest-Unrealized Gain/LosseGain/Loss - - (8,958) 0% 7018100 43416 Chrg for Srv-Ins Recov/Subrogance/Subrogation/Rest- - 300 0% 7018100 43913 Chrg for Svc-Risk ManagementManagement14,160,853 14,160,853 6,763,975 48% 7018100 44401 Interest-Income 21,100 21,100 - 0% 7018100 44451 Interest-Unrealized Gain/LosseGain/Loss - - (749) 0% 7018100 47813 Misc-Other ReimbursementsSales 2,500 2,500 72,276 2891% 7018100 47899 Misc.-Prior Year RevenuesGovPartner - - 295 0% 2/13/2026
11 46
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
7150000 44401 Interest-Income 40,000 40,000 47,006 118% 7150000 81020 Proceeds from Sale of CapitalAssets - - 2,998 0% 7158200 43924 Chrg for Svc-Vehicle Services 1,937,961 1,937,961 968,980 50% 7260000 44401 Interest-Income 115,000 115,000 17,253 15% 7268340 40019 Taxes-Franchises 58,000 58,000 7,073 12% 7268340 43901 Chrg for Svc-GIS ProcessingProcessing 18,500 18,500 8,884 48% 7268340 43902 Chrg for Svc-Information Technrmation Technology4,899,407 4,899,407 2,449,704 50% 8100000 44401 Interest-Income 20,000 20,000 2,982 15% 8110000 40018 Taxes-Special Taxes Mello-Roos 1,673,035 1,673,035 (6,545,859) -391% 8110000 44401 Interest-Income 300,000 300,000 172,814 58% TOTAL REVENUES 195,464,253$ 199,249,010$ 66,211,444$ 33%

EXPENDITURES
1100060 64360 Training & Development - $ -$ 159$ 0% 1101000 51080 Part-Time Salary (PARS) 92,250 92,250 38,435 42% 1101000 52450 Benefit-Worker's Compensation 2,934 2,934 1,191 41% 1101000 53200 Benefit-PARS Retirement 1,199 1,199 500 42% 1101000 53700 Taxes-FICA/Medicare Employer 1,350 1,350 557 41% 1101000 53980 Vacancy Factor (3,909) (3,909) - 0% 1101000 62440 Other-Special Dept Expenditure 3,000 3,000 484 16% 1101000 62520 Other-Suspense-Expenses - - 1,038 0% 1101000 62720 Printing 700 700 346 49% 1101000 63120 Program-Marketing 500 500 560 112% 1101000 63880 Subscription-Membership, Dues, & Publications500 500 102 20% 1101000 64080 Supplies-Office 1,500 1,500 - 0% 1101000 64360 Training & Development 43,755 43,755 14,151 32% 1101000 64640 Utilities-Telephone 5,000 5,000 1,704 34% 1101000 69100 Srvcs-Information Technology 16,600 16,600 8,300 50% 1101000 69200 Liab & Property Ins Charges 5,990 5,990 2,995 50% 1101200 60440 Contract Srvcs-Legal 483,660 483,660 92,669 19% 1101400 51020 Salary & Wages 1,441,142 1,441,142 634,832 44% 1101400 51040 Overtime 1,000 1,000 - 0% 1101400 51044 FLSA Overtime - - 15 0% 1101400 51080 Part-Time Salary (PARS) - - 14,793 0% 2/13/2026
12 47
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1101400 51100 Leave-Administrative Buyout Leave 26,420 26,420 1,398 5% 1101400 51110 Leave-Annual Buyoutave 204,780 204,780 39,774 19% 1101400 51120 Leave-Compensated Absences/S - - 1,100 0% 1101400 51140 Leave-Holiday Buyout 7,150 7,150 1,761 25% 1101400 52000 Allowance-Auto 7,056 7,056 4,925 70% 1101400 52200 Allowance-Mobile CommunicationDevice 2,371 2,371 1,608 68% 1101400 52400 Benefit-ADD/ Life Insurance 10,144 10,144 1,466 14% 1101400 52450 Benefit-Worker's Compensation 11,537 11,537 4,807 42% 1101400 52700 Benefit-Deferred CompensationMatching - - 828 0% 1101400 52800 Benefit-Dental 11,311 11,311 3,998 35% 1101400 53000 Benefit-Short/Long Term Disability 16,360 16,360 1,878 11% 1101400 53100 Benefit-Retiree Medicals 31,000 31,000 4,960 16% 1101400 53200 Benefit-PARS Retirement - - 192 0% 1101400 53300 Benefit-PERS Health 138,384 138,384 73,613 53% 1101400 53400 Benefit-PERS Retirement 257,247 257,247 105,491 41% 1101400 53500 Benefit-Tuition Reimb. - - 3,500 0% 1101400 53600 Benefit-Vision 4,247 4,247 1,501 35% 1101400 53700 Taxes-FICA/Medicare Employer 20,926 20,926 10,121 48% 1101400 53980 Vacancy Factor (103,627) (103,627) - 0% 1101400 60440 Contract Srvcs-Legal 16,680 16,680 1,716 10% 1101400 60480 Contract Srvcs-Other 13,500 13,500 15,527 115% 1101400 62440 Other-Special Dept Expenditure 8,300 8,300 1,870 23% 1101400 62520 Other-Suspense-Expenses - - 13,721 0% 1101400 62680 Postage 2,000 2,000 759 38% 1101400 62720 Printing 500 500 335 67% 1101400 63120 Program-Marketing 43,000 43,000 44,219 103% 1101400 63880 Subscription-Membership, Dues, & Publications4,335 4,335 3,991 92% 1101400 64080 Supplies-Office 1,000 1,000 489 49% 1101400 64360 Training & Development 38,039 38,039 3,709 10% 1101400 69100 Srvcs-Information Technology 180,250 180,250 90,125 50% 1101400 69200 Liab & Property Ins Charges 142,140 142,140 71,070 50% 1101600 51040 Overtime - - 1,002 0% 1101600 53100 Benefit-Retiree Medicals 1,102,470 1,102,470 600,143 54% 1101600 53300 Benefit-PERS Health - - 3,445 0% 2/13/2026
13 48
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1101600 53400 Benefit-PERS Retirement - - 8,836 0% 1101600 53980 Vacancy Factor (44,099) (44,099) - 0% 1101600 60015 TOT Agreement 427,180 427,180 159,984 37% 1101600 60320 Contract Srvcs-Consultant 12,500 233,929 8,695 4% 1101600 60480 Contract Srvcs-Other 233,200 274,882 93,061 34% 1101600 60520 Contract Srvcs-Property Tax 115,500 115,500 - 0% 1101600 60840 Equipment-Furniture < $5000 5,000 5,000 - 0% 1101600 61560 Other Interest Expense - - 6,141 0% 1101600 61680 Fees-Penalties/Late Fees - - 89 0% 1101600 61720 Fees-Property Taxes 16,500 16,500 12,237 74% 1101600 61910 Lease-Facility Rent - - 41,493 0% 1101600 62000 Maintenance-Building - - 41,270 0% 1101600 62280 Other-City Manager Contingency 200,000 184,640 18,351 10% 1101600 62440 Other-Special Dept Expenditure 21,000 35,984 2,991 8% 1101600 62520 Other-Suspense-Expenses - - (6,843) 0% 1101600 62680 Postage - - 34 0% 1101600 62720 Printing 4,000 4,000 - 0% 1101600 62800 Prior Period Expense - - (15,011) 0% 1101600 62960 Program-Community Relations 80,912 80,912 - 0% 1101600 63880 Subscription-Membership, Dues, & Publications76,716 89,076 62,449 70% 1101600 64360 Training & Development 6,245 6,245 - 0% 1101600 64520 Utilities-Electric - - 7,812 0% 1101600 64600 Utilities-Natural Gas - - 76 0% 1101600 69200 Liab & Property Ins Charges 30,609 30,609 15,305 50% 1101600 69300 Srvcs-Fleet Maintenance 10,360 10,360 5,180 50% 1101700 62440 Other-Special Dept Expenditure - - 66 0% 1101700 64200 Supplies-Safety - - 76 0% 1101800 60480 Contract Srvcs-Other 1,000 1,000 6 1% 1101800 62440 Other-Special Dept Expenditure 131,140 131,140 95,863 73% 1101800 62800 Prior Period Expense - - 244 0% 1101800 63480 Srvcs-Animal Control Services 431,075 467,506 330,131 71% 1102100 51020 Salary & Wages 515,000 515,000 213,130 41% 1102100 51044 FLSA Overtime - - 2 0% 1102100 51080 Part-Time Salary (PARS) - - 423 0% 2/13/2026
14 49
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1102100 51100 Leave-Administrative Buyout Leave 16,230 16,230 8,260 51% 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 1,642 46% 1102100 52200 Allowance-Mobile CommunicationDevice 720 720 328 46% 1102100 52400 Benefit-ADD/ Life Insurance 2,600 2,600 389 15% 1102100 52450 Benefit-Worker's Compensation 4,120 4,120 1,636 40% 1102100 52700 Benefit-Deferred CompensationMatching - - 400 0% 1102100 52800 Benefit-Dental 5,050 5,050 1,473 29% 1102100 53000 Benefit-Short/Long Term Disability 5,905 5,905 577 10% 1102100 53200 Benefit-PARS Retirement - - 5 0% 1102100 53300 Benefit-PERS Health 47,970 47,970 25,588 53% 1102100 53400 Benefit-PERS Retirement 85,300 85,300 40,397 47% 1102100 53600 Benefit-Vision 1,896 1,896 553 29% 1102100 53700 Taxes-FICA/Medicare Employer 7,480 7,480 3,190 43% 1102100 53980 Vacancy Factor (27,922) (27,922) - 0% 1102100 60440 Contract Srvcs-Legal - - 176 0% 1102100 60480 Contract Srvcs-Other - 5,453 3,405 62% 1102100 62440 Other-Special Dept Expenditure 2,000 2,000 65 3% 1102100 62520 Other-Suspense-Expenses - - 5,278 0% 1102100 63880 Subscription-Membership, Dues, & Publications1,440 1,440 130 9% 1102100 64080 Supplies-Office 2,000 2,000 45 2% 1102100 64360 Training & Development 14,491 14,491 4,103 28% 1102100 69100 Srvcs-Information Technology 96,260 96,260 48,130 50% 1102100 69200 Liab & Property Ins Charges 41,620 41,620 20,810 50% 1102200 51020 Salary & Wages 574,900 574,900 268,197 47% 1102200 51040 Overtime 600 600 - 0% 1102200 51044 FLSA Overtime - - 40 0% 1102200 51110 Leave-Annual Buyoutave 12,880 12,880 8,869 69% 1102200 51120 Leave-Compensated Absences/S 340 340 - 0% 1102200 51140 Leave-Holiday Buyout 5,390 5,390 - 0% 1102200 52200 Allowance-Mobile CommunicationDevice 480 480 219 46% 1102200 52400 Benefit-ADD/ Life Insurance 3,433 3,433 546 16% 1102200 52450 Benefit-Worker's Compensation 4,604 4,604 2,059 45% 2/13/2026
15 50
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1102200 52700 Benefit-Deferred CompensationMatching - - 1,766 0% 1102200 52800 Benefit-Dental 6,312 6,312 2,630 42% 1102200 53000 Benefit-Short/Long Term Disability 8,779 8,779 1,042 12% 1102200 53100 Benefit-Retiree Medicals 2,000 2,000 790 40% 1102200 53300 Benefit-PERS Health 72,370 72,370 43,945 61% 1102200 53400 Benefit-PERS Retirement 87,100 87,100 46,510 53% 1102200 53600 Benefit-Vision 2,370 2,370 988 42% 1102200 53700 Taxes-FICA/Medicare Employer 8,350 8,350 3,992 48% 1102200 53980 Vacancy Factor (31,311) (31,311) - 0% 1102200 60020 Advertising 6,000 6,000 3,000 50% 1102200 60440 Contract Srvcs-Legal 300,000 337,327 77,859 23% 1102200 60480 Contract Srvcs-Other 72,500 105,424 11,772 11% 1102200 62440 Other-Special Dept Expenditure 40,450 40,450 10,885 27% 1102200 62520 Other-Suspense-Expenses - - 5,087 0% 1102200 62680 Postage 1,000 1,000 319 32% 1102200 62800 Prior Period Expense - - 1,625 0% 1102200 63640 Pre-Employment Expenses 140,140 140,140 35,712 25% 1102200 63760 Staff-Recruitment Expense 10,500 10,500 3,971 38% 1102200 63880 Subscription-Membership, Dues, & Publications8,222 8,222 5,643 69% 1102200 64080 Supplies-Office 4,000 4,000 179 4% 1102200 64360 Training & Development 32,967 32,967 5,684 17% 1102200 69100 Srvcs-Information Technology 210,870 210,870 105,435 50% 1102200 69200 Liab & Property Ins Charges 46,670 46,670 23,335 50% 1102400 51020 Salary & Wages 690,200 602,957 273,475 45% 1102400 51040 Overtime 8,050 7,032 1,141 16% 1102400 51044 FLSA Overtime - - 865 0% 1102400 51100 Leave-Administrative Buyout Leave 1,160 1,160 1,841 159% 1102400 51110 Leave-Annual Buyoutave 13,240 13,240 21,446 162% 1102400 51140 Leave-Holiday Buyout 4,960 4,960 - 0% 1102400 52000 Allowance-Auto 3,600 3,600 1,642 46% 1102400 52200 Allowance-Mobile CommunicationDevice 1,680 1,468 877 60% 1102400 52400 Benefit-ADD/ Life Insurance 3,354 2,930 538 18% 1102400 52450 Benefit-Worker's Compensation 4,575 3,997 2,054 51% 1102400 52700 Benefit-Deferred CompensationMatching - - 1,932 0% 2/13/2026
16 51
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1102400 52701 Benefit-Deferred Comp NTWD401aMatching - - 34 0% 1102400 52800 Benefit-Dental 7,574 6,617 2,525 38% 1102400 53000 Benefit-Short/Long Term Disability 9,062 7,917 926 12% 1102400 53100 Benefit-Retiree Medicals 2,000 2,000 790 40% 1102400 53300 Benefit-PERS Health 99,640 87,045 36,427 42% 1102400 53400 Benefit-PERS Retirement 99,200 86,661 48,645 56% 1102400 53600 Benefit-Vision 2,844 2,485 948 38% 1102400 53700 Taxes-FICA/Medicare Employer 10,140 8,858 4,361 49% 1102400 53980 Vacancy Factor (35,131) (30,690) - 0% 1102400 60040 Advertising-Legal 25,000 25,000 12,498 50% 1102400 60440 Contract Srvcs-Legal 254,450 254,450 82,485 32% 1102400 60480 Contract Srvcs-Other 29,800 143,713 5,490 4% 1102400 60920 Equipment-Software < $5000 86,157 86,157 55,751 65% 1102400 62080 Maintenance-Equipment 500 500 10 2% 1102400 62160 Maintenance-Software Licenses 119,613 119,613 112,046 94% 1102400 62440 Other-Special Dept Expenditure 4,000 4,000 163 4% 1102400 62520 Other-Suspense-Expenses - - 1,384 0% 1102400 62680 Postage 300 300 591 197% 1102400 62720 Printing 700 700 159 23% 1102400 63880 Subscription-Membership, Dues, & Publications3,000 3,000 2,005 67% 1102400 64080 Supplies-Office 3,500 3,500 262 7% 1102400 64360 Training & Development 5,320 5,320 3,065 58% 1102400 64640 Utilities-Telephone - - 200 0% 1102400 69100 Srvcs-Information Technology 194,880 194,880 97,440 50% 1102400 69200 Liab & Property Ins Charges 52,470 52,470 26,235 50% 1102600 51020 Salary & Wages 1,626,600 1,626,600 684,370 42% 1102600 51040 Overtime 400 400 93 23% 1102600 51044 FLSA Overtime - - 903 0% 1102600 51100 Leave-Administrative Buyout Leave 13,230 13,230 2,235 17% 1102600 51110 Leave-Annual Buyoutave 47,970 47,970 17,734 37% 1102600 51120 Leave-Compensated Absences/S 6,450 6,450 29 0% 1102600 51140 Leave-Holiday Buyout 5,940 5,940 - 0% 1102600 52000 Allowance-Auto 3,600 3,600 1,642 46% 1102600 52200 Allowance-Mobile CommunicationDevice 1,200 1,200 547 46% 2/13/2026
17 52
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1102600 52400 Benefit-ADD/ Life Insurance 8,350 8,350 1,373 16% 1102600 52450 Benefit-Worker's Compensation 12,423 12,423 5,262 42% 1102600 52700 Benefit-Deferred CompensationMatching - - 9,491 0% 1102600 52800 Benefit-Dental 20,198 20,198 7,995 40% 1102600 53000 Benefit-Short/Long Term Disability 22,908 22,908 2,766 12% 1102600 53100 Benefit-Retiree Medicals 7,980 7,980 3,160 40% 1102600 53300 Benefit-PERS Health 240,220 240,220 139,881 58% 1102600 53400 Benefit-PERS Retirement 268,700 268,700 127,174 47% 1102600 53600 Benefit-Vision 7,584 7,584 3,002 40% 1102600 53700 Taxes-FICA/Medicare Employer 24,080 24,080 10,170 42% 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 29,800 49% 1102600 60320 Contract Srvcs-Consultant - - 844 0% 1102600 60440 Contract Srvcs-Legal 41,250 41,250 8,835 21% 1102600 60480 Contract Srvcs-Other 61,682 61,682 20,538 33% 1102600 60520 Contract Srvcs-Property Tax 98,000 98,000 8 0% 1102600 60800 Equipment < $5000 3,700 3,700 - 0% 1102600 60840 Equipment-Furniture < $5000 15,000 15,000 4,472 30% 1102600 61000 Fees-Bank Administration 10,500 10,500 15,107 144% 1102600 61200 Fees-Credit Card Merchant 5,300 5,300 1,522 29% 1102600 61480 Fees-Investment Admin Expense 49,000 49,000 20,132 41% 1102600 62160 Maintenance-Software Licenses 62,500 63,750 51,859 81% 1102600 62520 Other-Suspense-Expenses - - 5,832 0% 1102600 62680 Postage 10,500 10,500 6,361 61% 1102600 62720 Printing 4,658 4,658 3,088 66% 1102600 62800 Prior Period Expense - - 404 0% 1102600 63127 Program-Bus Passes 500 500 855 171% 1102600 63760 Staff-Recruitment Expense 300 300 - 0% 1102600 63880 Subscription-Membership, Dues, & Publications5,706 5,706 3,060 54% 1102600 64080 Supplies-Office 5,800 5,800 2,654 46% 1102600 64280 Training-Conference/Meeting 17,500 17,500 3,830 22% 1102600 64360 Training & Development 6,748 6,748 - 0% 1102600 64370 Travel-Mileage - - 273 0% 2/13/2026
18 53
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1102600 69100 Srvcs-Information Technology 374,817 374,817 187,409 50% 1102600 69200 Liab & Property Ins Charges 136,510 136,510 68,255 50% 1103120 51020 Salary & Wages 449,140 449,140 192,596 43% 1103120 51040 Overtime 4,500 4,500 - 0% 1103120 51044 FLSA Overtime - - 350 0% 1103120 51100 Leave-Administrative Buyout Leave 6,320 6,320 - 0% 1103120 51110 Leave-Annual Buyoutave 32,830 32,830 19,943 61% 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 480 480 381 79% 1103120 52300 Allowance-Uniform 1,850 1,850 844 46% 1103120 52400 Benefit-ADD/ Life Insurance 1,507 1,507 380 25% 1103120 52450 Benefit-Worker's Compensation 42,505 42,505 15,824 37% 1103120 52700 Benefit-Deferred CompensationMatching - - 730 0% 1103120 52701 Benefit-Deferred Comp NTWD401aMatching - - 571 0% 1103120 52800 Benefit-Dental 2,525 2,525 1,052 42% 1103120 53000 Benefit-Short/Long Term Disability 3,908 3,908 426 11% 1103120 53100 Benefit-Retiree Medicals 3,990 3,990 1,580 40% 1103120 53300 Benefit-PERS Health 41,610 41,610 18,490 44% 1103120 53400 Benefit-PERS Retirement 175,400 175,400 89,371 51% 1103120 53600 Benefit-Vision 948 948 395 42% 1103120 53700 Taxes-FICA/Medicare Employer 6,580 6,580 3,122 47% 1103120 53980 Vacancy Factor (31,820) (31,820) - 0% 1103120 60440 Contract Srvcs-Legal 59,370 59,370 64,439 109% 1103120 60480 Contract Srvcs-Other 879,133 959,133 448,195 47% 1103120 60880 Equipment-Safety 43,700 43,700 20,359 47% 1103120 61200 Fees-Credit Card Merchant - - 1,042 0% 1103120 61440 Fees-Filing 2,650 2,650 904 34% 1103120 61960 Maintenance-General Maint/Repa 6,500 6,500 295 5% 1103120 62000 Maintenance-Building 180,819 180,819 65,029 36% 1103120 62120 Maintenance-Radio Equipment 5,000 5,000 3,815 76% 1103120 62160 Maintenance-Software Licenses 28,197 31,636 31,374 99% 1103120 62200 Maintenance-Vehicle 371,900 371,900 137,524 37% 2/13/2026
19 54
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1103120 62220 Vehicle Fuel 450,000 450,000 204,475 45% 1103120 62440 Other-Special Dept Expenditure 30,500 30,500 7,255 24% 1103120 62520 Other-Suspense-Expenses - - 3,365 0% 1103120 62680 Postage 12,000 12,000 4,212 35% 1103120 62720 Printing 22,500 22,500 6,566 29% 1103120 62800 Prior Period Expense - - 2,090 0% 1103120 63040 Program-Dare 5,000 5,000 - 0% 1103120 63060 Program-Citizens AcademyAcademy 5,500 5,500 1,267 23% 1103120 63065 Program-ExplorerExplorer 12,000 12,000 3,796 32% 1103120 63160 Program-Police Athletic League 1,000 1,000 - 0% 1103120 63360 Program-Special Events - 8,000 - 0% 1103120 63440 Program-Youth Court 5,000 5,000 3,392 68% 1103120 63800 Staff-Uniform Expense 14,200 14,200 10,458 74% 1103120 63880 Subscription-Membership, Dues, & Publications23,105 23,105 14,499 63% 1103120 64040 Supplies-Maintenance 15,000 15,000 6,114 41% 1103120 64080 Supplies-Office 45,000 45,000 5,448 12% 1103120 64200 Supplies-Safety 94,600 94,600 1,089 1% 1103120 64280 Training-Conference/Meeting 1,500 1,500 - 0% 1103120 64520 Utilities-Electric 140,000 140,000 59,108 42% 1103120 64600 Utilities-Natural Gas 10,000 10,000 1,558 16% 1103120 64640 Utilities-Telephone 116,000 116,000 54,283 47% 1103120 64660 Utilities-Water 16,000 16,000 - 0% 1103120 69100 Srvcs-Information Technology 590,580 590,580 295,290 50% 1103120 69200 Liab & Property Ins Charges 70,710 70,710 35,355 50% 1103120 69300 Srvcs-Fleet Maintenance 781,673 781,673 390,836 50% 1103120 71030 Machinery & Equipment 244,575 244,575 244,575 100% 1103120 71060 Vehicles - 175,215 87,607 50% 1103130 51020 Salary & Wages 2,781,570 2,781,570 1,250,738 45% 1103130 51040 Overtime 473,400 473,400 202,646 43% 1103130 51044 FLSA Overtime - - 52,713 0% 1103130 51060 Part-Time Salary (PERS) 159,440 159,440 77,078 48% 1103130 51070 Part-Time Salary (none) 39,990 39,990 - 0% 1103130 51110 Leave-Annual Buyoutave 33,920 33,920 7,625 22% 1103130 51120 Leave-Compensated Absences/S 12,710 12,710 5,581 44% 2/13/2026
20 55
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1103130 51140 Leave-Holiday Buyout 61,700 61,700 14,482 23% 1103130 51170 Leave-Personal BuyoutBuyout 30 30 - 0% 1103130 51200 POST/Educational Certificate Pay 16,800 16,800 7,935 47% 1103130 52300 Allowance-Uniform 15,600 15,600 7,270 47% 1103130 52400 Benefit-ADD/ Life Insurance 9,979 9,979 1,633 16% 1103130 52450 Benefit-Worker's Compensation 27,762 27,762 12,267 44% 1103130 52700 Benefit-Deferred CompensationMatching - - 10,480 0% 1103130 52800 Benefit-Dental 37,872 37,872 15,464 41% 1103130 53000 Benefit-Short/Long Term Disability 47,473 47,473 5,205 11% 1103130 53100 Benefit-Retiree Medicals 3,990 3,990 1,580 40% 1103130 53300 Benefit-PERS Health 450,410 450,410 249,742 55% 1103130 53400 Benefit-PERS Retirement 545,600 545,600 272,384 50% 1103130 53500 Benefit-Tuition Reimb. - - 2,835 0% 1103130 53600 Benefit-Vision 14,220 14,220 5,807 41% 1103130 53700 Taxes-FICA/Medicare Employer 50,120 50,120 23,701 47% 1103130 53980 Vacancy Factor (191,303) (191,303) - 0% 1103130 60480 Contract Srvcs-Other 23,500 47,001 13,126 28% 1103130 60800 Equipment < $5000 10,000 10,000 5,613 56% 1103130 62080 Maintenance-Equipment 500 500 54,826 10965% 1103130 62160 Maintenance-Software Licenses 266,306 266,306 20,239 8% 1103130 62520 Other-Suspense-Expenses - - 2,531 0% 1103130 62800 Prior Period Expense - - 65 0% 1103130 63880 Subscription-Membership, Dues, & Publications2,798 2,798 1,916 68% 1103130 64080 Supplies-Office 2,500 2,500 1,310 52% 1103130 64280 Training-Conference/Meeting 1,000 1,000 1,097 110% 1103130 64320 Training-POST 10,000 10,000 3,263 33% 1103130 64360 Training & Development 22,238 22,238 8,304 37% 1103130 64480 Utilities-Communications 110,716 110,716 72,489 65% 1103130 64640 Utilities-Telephone 11,100 11,100 5,796 52% 1103130 69100 Srvcs-Information Technology 125,440 125,440 62,720 50% 1103130 69200 Liab & Property Ins Charges 293,640 293,640 146,820 50% 1103160 51020 Salary & Wages 9,034,000 9,034,000 4,069,644 45% 1103160 51040 Overtime 1,628,000 1,628,000 819,599 50% 1103160 51044 FLSA Overtime - - 57,676 0% 2/13/2026
21 56
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1103160 51080 Part-Time Salary (PARS) 18,030 18,030 4,235 23% 1103160 51100 Leave-Administrative Buyout Leave 16,860 16,860 5,811 34% 1103160 51110 Leave-Annual Buyoutave 186,000 186,000 81,660 44% 1103160 51120 Leave-Compensated Absences/S 107,610 107,610 45,682 42% 1103160 51140 Leave-Holiday Buyout 488,050 488,050 267,180 55% 1103160 51160 Leave-Sick Buyout 570 570 - 0% 1103160 51170 Leave-Personal BuyoutBuyout 6,350 6,350 - 0% 1103160 51200 POST/Educational Certificate Pay 339,066 339,066 21,360 6% 1103160 52100 Allowance-Safety - - 3,211 0% 1103160 52300 Allowance-Uniform 100,800 100,800 49,688 49% 1103160 52400 Benefit-ADD/ Life Insurance 11,603 11,603 1,795 15% 1103160 52450 Benefit-Worker's Compensation 1,225,840 1,225,840 488,283 40% 1103160 52700 Benefit-Deferred CompensationMatching - - 26,368 0% 1103160 52800 Benefit-Dental 74,482 74,482 31,770 43% 1103160 53000 Benefit-Short/Long Term Disability 39,655 39,655 6,606 17% 1103160 53100 Benefit-Retiree Medicals 21,950 21,950 8,690 40% 1103160 53200 Benefit-PARS Retirement 234 234 55 23% 1103160 53300 Benefit-PERS Health 1,119,970 1,119,970 594,935 53% 1103160 53400 Benefit-PERS Retirement 3,053,100 3,053,100 1,637,139 54% 1103160 53500 Benefit-Tuition Reimb. - - 6,926 0% 1103160 53600 Benefit-Vision 27,966 27,966 11,534 41% 1103160 53700 Taxes-FICA/Medicare Employer 154,870 154,870 75,343 49% 1103160 53950 Recovered Costs-Benefit Allocfit Allocation - - (6,862) 0% 1103160 53980 Vacancy Factor (706,200) (706,200) - 0% 1103160 60800 Equipment < $5000 - - 105 0% 1103160 61960 Maintenance-General Maint/Repa 11,500 11,500 1,650 14% 1103160 62160 Maintenance-Software Licenses 200 200 8,585 4293% 1103160 62520 Other-Suspense-Expenses - - 41,767 0% 1103160 63050 Program-SWAT 30,000 30,000 2,592 9% 1103160 63880 Subscription-Membership, Dues, & Publications210 210 - 0% 1103160 63960 Supplies-K-9 32,000 31,400 12,239 39% 1103160 64200 Supplies-Safety - - 267 0% 1103160 69100 Srvcs-Information Technology 348,160 348,160 174,080 50% 1103160 69200 Liab & Property Ins Charges 1,168,880 1,168,880 584,440 50% 2/13/2026
22 57
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1103160 71030 Machinery & Equipment 14,200 14,800 14,800 100% 1103180 51020 Salary & Wages 8,053,405 8,053,405 3,243,770 40% 1103180 51040 Overtime 912,390 912,390 538,188 59% 1103180 51044 FLSA Overtime - - 36,644 0% 1103180 51100 Leave-Administrative Buyout Leave 13,210 13,210 8,411 64% 1103180 51110 Leave-Annual Buyoutave 284,270 284,270 94,210 33% 1103180 51120 Leave-Compensated Absences/S 39,730 39,730 28,642 72% 1103180 51140 Leave-Holiday Buyout 329,730 329,730 202,952 62% 1103180 51170 Leave-Personal BuyoutBuyout 7,290 7,290 - 0% 1103180 51200 POST/Educational Certificate Pay 245,849 245,849 17,280 7% 1103180 52100 Allowance-Safety - - 1,967 0% 1103180 52200 Allowance-Mobile CommunicationDevice 1,920 1,920 876 46% 1103180 52300 Allowance-Uniform 76,500 76,500 32,430 42% 1103180 52400 Benefit-ADD/ Life Insurance 16,357 16,357 2,184 13% 1103180 52450 Benefit-Worker's Compensation 896,747 896,747 336,384 38% 1103180 52700 Benefit-Deferred CompensationMatching - - 7,217 0% 1103180 52800 Benefit-Dental 72,588 72,588 27,201 37% 1103180 53000 Benefit-Short/Long Term Disability 51,450 51,450 6,641 13% 1103180 53100 Benefit-Retiree Medicals 35,560 35,560 12,640 36% 1103180 53300 Benefit-PERS Health 1,019,780 1,019,780 516,342 51% 1103180 53400 Benefit-PERS Retirement 2,909,000 2,909,000 1,343,280 46% 1103180 53500 Benefit-Tuition Reimb. - - 17,643 0% 1103180 53600 Benefit-Vision 27,255 27,255 10,213 37% 1103180 53700 Taxes-FICA/Medicare Employer 133,875 133,875 59,602 45% 1103180 53980 Vacancy Factor (615,971) (615,971) - 0% 1103180 60480 Contract Srvcs-Other 95,110 95,110 13,853 15% 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 62160 Maintenance-Software Licenses 67,550 67,550 59,548 88% 1103180 62520 Other-Suspense-Expenses - - 91,831 0% 1103180 62800 Prior Period Expense - - 205 0% 1103180 63400 Program-Undercover/Investigative Expense 20,000 20,000 10,368 52% 1103180 63880 Subscription-Membership, Dues, & Publications11,726 11,726 2,451 21% 2/13/2026
23 58
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1103180 64080 Supplies-Office 5,000 5,000 2,271 45% 1103180 64200 Supplies-Safety 24,234 24,234 6,560 27% 1103180 64280 Training-Conference/Meeting - - - 0% 1103180 64320 Training-POST 186,810 186,810 65,350 35% 1103180 64360 Training & Development 188,298 188,298 85,800 46% 1103180 64480 Utilities-Communications 18,875 18,875 3,068 16% 1103180 69100 Srvcs-Information Technology 425,950 425,950 212,975 50% 1103180 69200 Liab & Property Ins Charges 913,500 913,500 456,750 50% 1103520 69300 Srvcs-Fleet Maintenance 296,839 296,839 148,420 50% 1104100 51020 Salary & Wages 604,200 604,200 212,741 35% 1104100 51100 Leave-Administrative Buyout Leave 11,150 11,150 - 0% 1104100 51110 Leave-Annual Buyoutave 10,260 10,260 15,145 148% 1104100 51140 Leave-Holiday Buyout 4,880 4,880 - 0% 1104100 52000 Allowance-Auto 3,600 3,600 1,642 46% 1104100 52200 Allowance-Mobile CommunicationDevice 1,200 1,200 328 27% 1104100 52400 Benefit-ADD/ Life Insurance 3,644 3,644 415 11% 1104100 52450 Benefit-Worker's Compensation 4,834 4,834 1,633 34% 1104100 52700 Benefit-Deferred CompensationMatching - - 264 0% 1104100 52800 Benefit-Dental 5,050 5,050 1,578 31% 1104100 53000 Benefit-Short/Long Term Disability 7,763 7,763 624 8% 1104100 53300 Benefit-PERS Health 76,220 76,220 27,056 35% 1104100 53400 Benefit-PERS Retirement 94,200 94,200 32,519 35% 1104100 53600 Benefit-Vision 1,896 1,896 593 31% 1104100 53700 Taxes-FICA/Medicare Employer 8,770 8,770 3,241 37% 1104100 53980 Vacancy Factor (33,507) (33,507) - 0% 1104100 60020 Advertising 10,000 10,000 3,992 40% 1104100 60440 Contract Srvcs-Legal 21,520 21,520 6,509 30% 1104100 60480 Contract Srvcs-Other 50,000 50,000 7,500 15% 1104100 62170 Maintenance-MIC 5,000 5,000 97 2% 1104100 62200 Maintenance-Vehicle 2,000 2,000 - 0% 1104100 62520 Other-Suspense-Expenses - - 7,648 0% 1104100 62680 Postage 1,000 1,000 56 6% 1104100 62720 Printing 500 500 76 15% 1104100 62800 Prior Period Expense - - 2,697 0% 2/13/2026
24 59
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1104100 62976 Program- ICSC 50,000 50,000 565 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 8,946 19% 1104100 63121 Program-MIC Marketing 20,000 20,000 6,816 34% 1104100 63880 Subscription-Membership, Dues, & Publications47,500 47,500 29,315 62% 1104100 63881 Subscription-MIC MembershpDues& Publications8,500 8,500 2,150 25% 1104100 63921 Supplies-MIC 1,500 1,500 - 0% 1104100 64080 Supplies-Office 1,500 1,500 103 7% 1104100 64440 Travel-Official Meetings - - 121 0% 1104100 69100 Srvcs-Information Technology 27,530 27,530 13,765 50% 1104100 69200 Liab & Property Ins Charges 52,130 52,130 26,065 50% 1104100 69300 Srvcs-Fleet Maintenance 10,476 10,476 5,238 50% 1104140 51020 Salary & Wages 597,310 597,310 270,144 45% 1104140 51040 Overtime 8,700 8,700 2,163 25% 1104140 51044 FLSA Overtime - - 605 0% 1104140 51110 Leave-Annual Buyoutave 620 620 559 90% 1104140 51140 Leave-Holiday Buyout 830 830 - 0% 1104140 52000 Allowance-Auto 360 360 164 46% 1104140 52200 Allowance-Mobile CommunicationDevice 72 72 33 46% 1104140 52300 Allowance-Uniform 4,000 4,000 1,825 46% 1104140 52400 Benefit-ADD/ Life Insurance 2,399 2,399 404 17% 1104140 52450 Benefit-Worker's Compensation 12,184 12,184 6,241 51% 1104140 52700 Benefit-Deferred CompensationMatching - - 3,012 0% 1104140 52701 Benefit-Deferred Comp NTWD401aMatching - - 150 0% 1104140 52800 Benefit-Dental 7,701 7,701 3,103 40% 1104140 53000 Benefit-Short/Long Term Disability 9,015 9,015 1,059 12% 1104140 53300 Benefit-PERS Health 98,359 98,359 60,335 61% 1104140 53400 Benefit-PERS Retirement 103,170 103,170 52,730 51% 1104140 53600 Benefit-Vision 2,891 2,891 1,165 40% 1104140 53700 Taxes-FICA/Medicare Employer 8,933 8,933 3,881 43% 1104140 53980 Vacancy Factor (34,262) (34,262) - 0% 1104140 60440 Contract Srvcs-Legal 95,290 95,290 23,153 24% 2/13/2026
25 60
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1104140 60480 Contract Srvcs-Other 77,000 77,000 2,651 3% 1104140 62520 Other-Suspense-Expenses - - 1,372 0% 1104140 62680 Postage 5,000 5,000 2,537 51% 1104140 62720 Printing 3,500 3,500 1,389 40% 1104140 63880 Subscription-Membership, Dues, & Publications1,500 1,500 207 14% 1104140 64080 Supplies-Office 3,500 3,500 109 3% 1104140 64200 Supplies-Safety 465 465 290 62% 1104140 64360 Training & Development 4,227 4,227 - 0% 1104140 64640 Utilities-Telephone 6,000 6,000 2,320 39% 1104140 69100 Srvcs-Information Technology 60,200 60,200 30,100 50% 1104140 69200 Liab & Property Ins Charges 60,940 60,940 30,470 50% 1104140 69300 Srvcs-Fleet Maintenance 28,223 28,223 14,111 50% 1104400 51020 Salary & Wages 1,651,310 1,651,310 703,808 43% 1104400 51040 Overtime 5,880 5,880 (384) -7% 1104400 51044 FLSA Overtime - - 1,128 0% 1104400 51100 Leave-Administrative Buyout Leave 2,270 2,270 2,053 90% 1104400 51110 Leave-Annual Buyoutave 24,570 24,570 13,979 57% 1104400 51140 Leave-Holiday Buyout 6,120 6,120 - 0% 1104400 52000 Allowance-Auto 2,520 2,520 1,149 46% 1104400 52200 Allowance-Mobile CommunicationDevice 504 504 341 68% 1104400 52400 Benefit-ADD/ Life Insurance 9,995 9,995 1,320 13% 1104400 52450 Benefit-Worker's Compensation 17,794 17,794 7,580 43% 1104400 52700 Benefit-Deferred CompensationMatching - - 3,783 0% 1104400 52701 Benefit-Deferred Comp NTWD401aMatching - - 1,050 0% 1104400 52800 Benefit-Dental 16,032 16,032 6,154 38% 1104400 53000 Benefit-Short/Long Term Disability 24,280 24,280 2,458 10% 1104400 53100 Benefit-Retiree Medicals 6,150 6,150 2,370 39% 1104400 53300 Benefit-PERS Health 224,063 224,063 103,711 46% 1104400 53400 Benefit-PERS Retirement 294,090 294,090 138,965 47% 1104400 53600 Benefit-Vision 6,020 6,020 2,311 38% 1104400 53700 Taxes-FICA/Medicare Employer 24,041 24,041 10,600 44% 1104400 53980 Vacancy Factor (92,068) (92,068) - 0% 1104400 60040 Advertising-Legal 20,000 20,000 5,592 28% 1104400 60080 Commission-Planning 12,000 12,000 - 0% 2/13/2026
26 61
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1104400 60320 Contract Srvcs-Consultant 12,000 12,220 9,963 82% 1104400 60440 Contract Srvcs-Legal 52,390 52,390 51,844 99% 1104400 60480 Contract Srvcs-Other 575,000 809,208 75,901 9% 1104400 62520 Other-Suspense-Expenses - - 7,462 0% 1104400 62680 Postage 7,500 7,500 998 13% 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 4,241 85% 1104400 64080 Supplies-Office 3,000 3,000 343 11% 1104400 64280 Training-Conference/Meeting - - 7,513 0% 1104400 64360 Training & Development 12,740 12,740 3,087 24% 1104400 64640 Utilities-Telephone - - 192 0% 1104400 69100 Srvcs-Information Technology 258,030 258,030 129,015 50% 1104400 69200 Liab & Property Ins Charges 138,540 138,540 69,270 50% 1104600 51020 Salary & Wages 1,377,800 1,404,012 638,893 46% 1104600 51040 Overtime 5,460 5,460 - 0% 1104600 51044 FLSA Overtime - - 122 0% 1104600 51100 Leave-Administrative Buyout Leave 4,000 4,000 - 0% 1104600 51110 Leave-Annual Buyoutave 21,430 21,430 1,119 5% 1104600 51120 Leave-Compensated Absences/S 620 620 - 0% 1104600 51140 Leave-Holiday Buyout 4,500 4,500 - 0% 1104600 52000 Allowance-Auto 720 720 328 46% 1104600 52200 Allowance-Mobile CommunicationDevice 1,104 1,104 722 65% 1104600 52400 Benefit-ADD/ Life Insurance 5,021 5,146 889 17% 1104600 52450 Benefit-Worker's Compensation 18,300 18,510 9,700 52% 1104600 52700 Benefit-Deferred CompensationMatching - - 6,400 0% 1104600 52701 Benefit-Deferred Comp NTWD401aMatching - - 300 0% 1104600 52800 Benefit-Dental 16,664 17,245 7,364 43% 1104600 53000 Benefit-Short/Long Term Disability 20,244 20,681 2,656 13% 1104600 53100 Benefit-Retiree Medicals 3,990 3,990 790 20% 1104600 53300 Benefit-PERS Health 215,458 220,885 109,063 49% 1104600 53400 Benefit-PERS Retirement 214,640 218,602 114,652 52% 1104600 53600 Benefit-Vision 6,257 6,475 2,765 43% 1104600 53700 Taxes-FICA/Medicare Employer 20,266 20,648 9,366 45% 2/13/2026
27 62
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1104600 53980 Vacancy Factor (77,459) (77,459) - 0% 1104600 60440 Contract Srvcs-Legal 4,800 4,800 381 8% 1104600 60480 Contract Srvcs-Other 225,000 225,000 73,844 33% 1104600 60880 Equipment-Safety 2,000 2,000 756 38% 1104600 62520 Other-Suspense-Expenses - - 3,331 0% 1104600 62680 Postage 1,500 1,500 303 20% 1104600 62720 Printing 1,500 1,500 429 29% 1104600 63800 Staff-Uniform Expense 2,200 2,200 - 0% 1104600 63880 Subscription-Membership, Dues, & Publications8,500 8,500 8,240 97% 1104600 64080 Supplies-Office 3,900 3,900 248 6% 1104600 64330 Program-CASP 5,000 5,000 2,998 60% 1104600 64360 Training & Development 13,404 13,404 6,679 50% 1104600 64640 Utilities-Telephone 3,800 3,800 1,036 27% 1104600 69100 Srvcs-Information Technology 269,400 269,400 134,700 50% 1104600 69200 Liab & Property Ins Charges 122,590 122,590 61,295 50% 1104600 69300 Srvcs-Fleet Maintenance 13,220 13,220 6,610 50% 1105000 51020 Salary & Wages 174,450 174,450 79,622 46% 1105000 51040 Overtime 26,040 26,040 7,813 30% 1105000 51044 FLSA Overtime - - 1,156 0% 1105000 51110 Leave-Annual Buyoutave 8,430 8,430 2,452 29% 1105000 51140 Leave-Holiday Buyout 3,290 3,290 - 0% 1105000 52200 Allowance-Mobile CommunicationDevice 480 480 385 80% 1105000 52400 Benefit-ADD/ Life Insurance 874 874 145 17% 1105000 52450 Benefit-Worker's Compensation 1,160 1,160 1,513 130% 1105000 52700 Benefit-Deferred CompensationMatching - - 1,604 0% 1105000 52800 Benefit-Dental 2,525 2,525 1,052 42% 1105000 53000 Benefit-Short/Long Term Disability 3,065 3,065 342 11% 1105000 53300 Benefit-PERS Health 50,290 50,290 17,004 34% 1105000 53400 Benefit-PERS Retirement 35,800 35,800 17,686 49% 1105000 53600 Benefit-Vision 948 948 395 42% 1105000 53700 Taxes-FICA/Medicare Employer 2,910 2,910 1,301 45% 1105000 53980 Vacancy Factor (12,410) (12,410) - 0% 1105000 60440 Contract Srvcs-Legal - - 2,853 0% 1105000 60840 Equipment-Furniture < $5000 3,000 3,000 - 0% 2/13/2026
28 63
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1105000 62440 Other-Special Dept Expenditure 27,345 27,345 528 2% 1105000 62520 Other-Suspense-Expenses - - 5,030 0% 1105000 63360 Program-Special Events 203,302 221,102 77,749 35% 1105000 63880 Subscription-Membership, Dues, & Publications3,170 3,170 2,040 64% 1105000 64360 Training & Development 3,804 3,804 1,209 32% 1105000 69100 Srvcs-Information Technology 6,440 6,440 3,220 50% 1105000 69200 Liab & Property Ins Charges 18,280 18,280 9,140 50% 1105100 60440 Contract Srvcs-Legal 1,330 1,330 - 0% 1105100 60480 Contract Srvcs-Other 120,000 682,874 294,004 43% 1105100 60880 Equipment-Safety 1,200 1,200 381 32% 1105100 62000 Maintenance-Building - - 1,665 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 - - 282 0% 1105100 63120 Program-Marketing 2,500 2,500 - 0% 1105100 63320 Program-Special Department Expense 10,000 10,000 2,309 23% 1105100 63800 Staff-Uniform Expense 900 900 205 23% 1105100 63880 Subscription-Membership, Dues, & Publications600 600 120 20% 1105100 64080 Supplies-Office 2,000 2,000 1,311 66% 1105100 64280 Training-Conference/Meeting 2,000 2,000 136 7% 1105100 64360 Training & Development 3,623 3,623 - 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 23,819 11,910 50% 1105144 71010 Furniture & Fixtures 6,000 6,000 - 0% 1105162 69300 Srvcs-Fleet Maintenance 47,313 31,166 15,583 50% 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 1,101,479 544,569 49% 1106120 51022 Salary & Wages (EOC) - - - 0% 1106120 51040 Overtime 18,207 18,207 5,695 31% 2/13/2026
29 64
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1106120 51044 FLSA Overtime - - 969 0% 1106120 51100 Leave-Administrative Buyout Leave 16,220 16,220 8,104 50% 1106120 51110 Leave-Annual Buyoutave 16,710 16,710 14,739 88% 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 1,800 821 46% 1106120 52200 Allowance-Mobile CommunicationDevice 2,040 2,040 721 35% 1106120 52400 Benefit-ADD/ Life Insurance 7,518 7,518 879 12% 1106120 52450 Benefit-Worker's Compensation 15,093 15,093 7,956 53% 1106120 52700 Benefit-Deferred CompensationMatching - - 4,727 0% 1106120 52800 Benefit-Dental 12,119 12,119 4,892 40% 1106120 53000 Benefit-Short/Long Term Disability 17,559 17,559 1,940 11% 1106120 53100 Benefit-Retiree Medicals 2,000 2,000 790 40% 1106120 53300 Benefit-PERS Health 199,463 199,463 99,252 50% 1106120 53400 Benefit-PERS Retirement 271,430 271,430 110,174 41% 1106120 53600 Benefit-Vision 4,550 4,550 1,837 40% 1106120 53700 Taxes-FICA/Medicare Employer 17,662 17,662 8,299 47% 1106120 53980 Vacancy Factor (68,505) (68,505) - 0% 1106120 60240 Contract Srvcs-Traffic SignalSignal Maintenance290,000 861 - 0% 1106120 60360 Contract Srvcs-Engineering 270,000 270,000 77,067 29% 1106120 60440 Contract Srvcs-Legal 34,790 34,790 22,996 66% 1106120 60480 Contract Srvcs-Other 115,000 140,516 - 0% 1106120 60600 Contract Srvcs-Plan Check 750,000 750,000 244,677 33% 1106120 60640 Contract Srvcs-Inspection 500,000 500,000 161,600 32% 1106120 60880 Equipment-Safety 600 600 - 0% 1106120 60920 Equipment-Software < $5000 2,000 3,425 - 0% 1106120 62520 Other-Suspense-Expenses - - 898 0% 1106120 62680 Postage 630 630 95 15% 1106120 62720 Printing 520 520 305 59% 1106120 63800 Staff-Uniform Expense 750 500 - 0% 1106120 63880 Subscription-Membership, Dues, & Publications2,500 2,500 1,766 71% 1106120 64040 Supplies-Maintenance 210,000 5,000 - 0% 1106120 64080 Supplies-Office 3,120 3,120 384 12% 1106120 64360 Training & Development 7,728 7,728 3,288 43% 2/13/2026
30 65
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1106120 64640 Utilities-Telephone 2,600 1,640 263 16% 1106120 69100 Srvcs-Information Technology 250,870 250,870 125,435 50% 1106120 69200 Liab & Property Ins Charges 105,870 105,870 52,935 50% 1106120 69300 Srvcs-Fleet Maintenance 17,398 13,567 6,784 50% 1106145 51020 Salary & Wages 579,403 - 213,361 0% 1106145 51040 Overtime 6,060 - 5,541 0% 1106145 51044 FLSA Overtime - - 856 0% 1106145 51110 Leave-Annual Buyoutave 1,950 - 598 0% 1106145 51120 Leave-Compensated Absences/S 2,140 - 527 0% 1106145 51140 Leave-Holiday Buyout 720 - - 0% 1106145 52000 Allowance-Auto 3,600 - 1,642 0% 1106145 52200 Allowance-Mobile CommunicationDevice 720 - 328 0% 1106145 52400 Benefit-ADD/ Life Insurance 2,466 - 400 0% 1106145 52450 Benefit-Worker's Compensation 56,981 - 24,421 0% 1106145 52700 Benefit-Deferred CompensationMatching - - 1,372 0% 1106145 52800 Benefit-Dental 6,628 - 2,157 0% 1106145 53000 Benefit-Short/Long Term Disability 7,723 - 699 0% 1106145 53300 Benefit-PERS Health 86,600 - 39,518 0% 1106145 53400 Benefit-PERS Retirement 118,825 - 42,472 0% 1106145 53600 Benefit-Vision 2,489 - 810 0% 1106145 53700 Taxes-FICA/Medicare Employer 10,075 - 3,212 0% 1106145 53980 Vacancy Factor (35,455) - - 0% 1106145 60560 Contract Srvcs-Street Sweeping 46,000 - 16,105 0% 1106145 60880 Equipment-Safety 3,000 - 1,259 0% 1106145 61440 Fees-Filing 1,500 - - 0% 1106145 62440 Other-Special Dept Expenditure 3,200 - 1,954 0% 1106145 63800 Staff-Uniform Expense 8,500 - 2,522 0% 1106145 63880 Subscription-Membership, Dues, & Publications210 - - 0% 1106145 64080 Supplies-Office 500 - 53 0% 1106145 64360 Training & Development 2,415 - - 0% 1106145 64520 Utilities-Electric 24,000 - 2,402 0% 1106145 64640 Utilities-Telephone 7,500 - 2,576 0% 1106145 69100 Srvcs-Information Technology 105,830 - - 0% 1106145 69200 Liab & Property Ins Charges 63,790 - - 0% 2/13/2026
31 66
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1106145 69300 Srvcs-Fleet Maintenance 58,184 - - 0% 1106150 60480 Contract Srvcs-Other 20,500 - - 0% 1106150 61040 Fees-Bond Administration 500 - - 0% 1106150 61960 Maintenance-General Maint/Repa 80,000 - - 0% 1106150 64560 Utilities-Electric-Street Lighting 80,000 - 12,192 0% 1106155 51020 Salary & Wages 251,620 - 107,134 0% 1106155 51040 Overtime 4,080 - 1,406 0% 1106155 51044 FLSA Overtime - - 95 0% 1106155 51110 Leave-Annual Buyoutave - - 487 0% 1106155 51140 Leave-Holiday Buyout 310 - 32 0% 1106155 52400 Benefit-ADD/ Life Insurance 1,526 - 173 0% 1106155 52450 Benefit-Worker's Compensation 89,469 - 33,628 0% 1106155 52700 Benefit-Deferred CompensationMatching - - 846 0% 1106155 52800 Benefit-Dental 3,787 - 1,262 0% 1106155 53000 Benefit-Short/Long Term Disability 4,476 - 417 0% 1106155 53100 Benefit-Retiree Medicals 2,000 - 790 0% 1106155 53300 Benefit-PERS Health 53,870 - 23,684 0% 1106155 53400 Benefit-PERS Retirement 49,000 - 23,239 0% 1106155 53600 Benefit-Vision 1,422 - 474 0% 1106155 53700 Taxes-FICA/Medicare Employer 3,710 - 1,682 0% 1106155 53980 Vacancy Factor (18,611) - - 0% 1106155 60480 Contract Srvcs-Other 15,000 - 4,361 0% 1106155 60880 Equipment-Safety 1,500 - 596 0% 1106155 61440 Fees-Filing 3,000 - 1,727 0% 1106155 62000 Maintenance-Building 404,000 - 129,816 0% 1106155 63800 Staff-Uniform Expense 300 - 269 0% 1106155 64040 Supplies-Maintenance 10,000 - 268 0% 1106155 64080 Supplies-Office 500 - 175 0% 1106155 64360 Training & Development 1,256 - - 0% 1106155 64520 Utilities-Electric 367,500 - 178,574 0% 1106155 64600 Utilities-Natural Gas 15,000 - 1,111 0% 1106155 64640 Utilities-Telephone 2,700 - 959 0% 1106155 64660 Utilities-Water 21,875 - 1,441 0% 1106155 69100 Srvcs-Information Technology 7,280 - - 0% 2/13/2026
32 67
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1106155 69200 Liab & Property Ins Charges 39,490 - - 0% 1106155 69300 Srvcs-Fleet Maintenance 44,063 - - 0% 1106160 51020 Salary & Wages 130,200 - - 0% 1106160 52200 Allowance-Mobile CommunicationDevice 480 - - 0% 1106160 52400 Benefit-ADD/ Life Insurance 1,353 - - 0% 1106160 52450 Benefit-Worker's Compensation 1,877 - - 0% 1106160 52800 Benefit-Dental 1,262 - - 0% 1106160 53000 Benefit-Short/Long Term Disability 2,210 - - 0% 1106160 53300 Benefit-PERS Health 26,000 - - 0% 1106160 53400 Benefit-PERS Retirement 54,000 - - 0% 1106160 53600 Benefit-Vision 474 - - 0% 1106160 53700 Taxes-FICA/Medicare Employer 1,890 - - 0% 1106160 53980 Vacancy Factor (8,790) - - 0% 1106160 60480 Contract Srvcs-Other - - 1,230 0% 1106160 62200 Maintenance-Vehicle 81,900 - 20,088 0% 1106160 62220 Vehicle Fuel 65,000 - 20,725 0% 1106500 60440 Contract Srvcs-Legal - - 9,848 0% 1106500 62520 Other-Suspense-Expenses - - 2,394 0% 1106500 64040 Supplies-Maintenance - - 732 0% 1106500 69300 Srvcs-Fleet Maintenance - 2,952 1,476 50% 1106520 60480 Contract Srvcs-Other - - 4,284 0% 1106520 69300 Srvcs-Fleet Maintenance - 16,147 8,073 50% 1106545 51020 Salary & Wages - 579,403 7,723 1% 1106545 51040 Overtime - 6,060 - 0% 1106545 51110 Leave-Annual Buyoutave - 1,950 483 25% 1106545 51120 Leave-Compensated Absences/S - 2,140 - 0% 1106545 51140 Leave-Holiday Buyout - 720 - 0% 1106545 52000 Allowance-Auto - 3,600 - 0% 1106545 52200 Allowance-Mobile CommunicationDevice - 720 - 0% 1106545 52400 Benefit-ADD/ Life Insurance - 2,466 14 1% 1106545 52450 Benefit-Worker's Compensation - 56,981 60 0% 1106545 52700 Benefit-Deferred CompensationMatching - - 250 0% 1106545 52800 Benefit-Dental - 6,628 79 1% 1106545 53000 Benefit-Short/Long Term Disability - 7,723 29 0% 2/13/2026
33 68
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1106545 53300 Benefit-PERS Health - 86,600 1,655 2% 1106545 53400 Benefit-PERS Retirement - 118,825 1,994 2% 1106545 53600 Benefit-Vision - 2,489 30 1% 1106545 53700 Taxes-FICA/Medicare Employer - 10,075 131 1% 1106545 53980 Vacancy Factor - (35,455) - 0% 1106545 60560 Contract Srvcs-Street Sweeping - 46,000 - 0% 1106545 60880 Equipment-Safety - 3,000 - 0% 1106545 61440 Fees-Filing - 1,500 - 0% 1106545 61910 Lease-Facility Rent - - 2,272 0% 1106545 62440 Other-Special Dept Expenditure - 3,200 358 11% 1106545 62520 Other-Suspense-Expenses - - 5,052 0% 1106545 63800 Staff-Uniform Expense - 8,750 - 0% 1106545 63880 Subscription-Membership, Dues, & Publications- 210 - 0% 1106545 64040 Supplies-Maintenance - 205,000 25,609 12% 1106545 64080 Supplies-Office - 500 - 0% 1106545 64360 Training & Development - 2,415 550 23% 1106545 64520 Utilities-Electric - 24,000 - 0% 1106545 64640 Utilities-Telephone - 8,460 - 0% 1106545 69100 Srvcs-Information Technology - 105,830 52,915 50% 1106545 69200 Liab & Property Ins Charges - 63,790 31,895 50% 1106545 69300 Srvcs-Fleet Maintenance - 62,015 31,007 50% 1106550 60240 Contract Srvcs-Traffic SignalSignal Maintenance - 290,000 97,415 34% 1106550 60480 Contract Srvcs-Other - 20,500 5,134 25% 1106550 61040 Fees-Bond Administration - 500 - 0% 1106550 61960 Maintenance-General Maint/Repa - 80,000 31,451 39% 1106550 62800 Prior Period Expense - - 240 0% 1106550 64040 Supplies-Maintenance - - 670 0% 1106550 64560 Utilities-Electric-Street Lighting - 80,000 8,554 11% 1106555 51020 Salary & Wages - 251,620 7,723 3% 1106555 51040 Overtime - 4,080 - 0% 1106555 51110 Leave-Annual Buyoutave - - 483 0% 1106555 51140 Leave-Holiday Buyout - 310 - 0% 1106555 52400 Benefit-ADD/ Life Insurance - 1,526 14 1% 1106555 52450 Benefit-Worker's Compensation - 89,469 59 0% 2/13/2026
34 69
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1106555 52700 Benefit-Deferred CompensationMatching - - 250 0% 1106555 52800 Benefit-Dental - 3,787 79 2% 1106555 53000 Benefit-Short/Long Term Disability - 4,476 28 1% 1106555 53100 Benefit-Retiree Medicals - 2,000 - 0% 1106555 53300 Benefit-PERS Health - 53,870 1,655 3% 1106555 53400 Benefit-PERS Retirement - 49,000 1,994 4% 1106555 53600 Benefit-Vision - 1,422 30 2% 1106555 53700 Taxes-FICA/Medicare Employer - 3,710 131 4% 1106555 53980 Vacancy Factor - (18,611) - 0% 1106555 60440 Contract Srvcs-Legal - - 473 0% 1106555 60480 Contract Srvcs-Other - 15,000 - 0% 1106555 60880 Equipment-Safety - 1,500 - 0% 1106555 61440 Fees-Filing - 3,000 - 0% 1106555 62000 Maintenance-Building - 404,000 1,364 0% 1106555 62520 Other-Suspense-Expenses - - 7,463 0% 1106555 63800 Staff-Uniform Expense - 300 - 0% 1106555 64040 Supplies-Maintenance - 10,000 - 0% 1106555 64080 Supplies-Office - 500 9 2% 1106555 64360 Training & Development - 1,256 - 0% 1106555 64520 Utilities-Electric - 367,500 43,667 12% 1106555 64600 Utilities-Natural Gas - 15,000 1,019 7% 1106555 64640 Utilities-Telephone - 2,700 - 0% 1106555 64660 Utilities-Water - 21,875 6,941 32% 1106555 69100 Srvcs-Information Technology - 7,280 3,640 50% 1106555 69200 Liab & Property Ins Charges - 39,490 19,745 50% 1106555 69300 Srvcs-Fleet Maintenance - 44,063 22,031 50% 1106560 51020 Salary & Wages - 130,200 - 0% 1106560 52200 Allowance-Mobile CommunicationDevice - 480 - 0% 1106560 52400 Benefit-ADD/ Life Insurance - 1,353 - 0% 1106560 52450 Benefit-Worker's Compensation - 1,877 - 0% 1106560 52800 Benefit-Dental - 1,262 - 0% 1106560 53000 Benefit-Short/Long Term Disability - 2,210 - 0% 1106560 53300 Benefit-PERS Health - 26,000 - 0% 1106560 53400 Benefit-PERS Retirement - 54,000 - 0% 2/13/2026
35 70
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1106560 53600 Benefit-Vision - 474 - 0% 1106560 53700 Taxes-FICA/Medicare Employer - 1,890 - 0% 1106560 53980 Vacancy Factor - (8,790) - 0% 1106560 62200 Maintenance-Vehicle - 81,900 - 0% 1106560 62220 Vehicle Fuel - 65,000 1,373 2% 1107500 60480 Contract Srvcs-Other - - 6,660 0% 1107500 70000 Construction - - 839,087 0% 1107500 71020 Software & Intangible Assets - 34,525 2,300 7% 1111600 53100 Benefit-Retiree Medicals - - 1,351 0% 1111600 62960 Program-Community Relations 102,000 102,000 42,300 41% 1111600 64360 Training & Development 6,038 6,038 - 0% 1112100 51020 Salary & Wages 110,700 110,700 49,697 45% 1112100 51140 Leave-Holiday Buyout 710 710 - 0% 1112100 52200 Allowance-Mobile CommunicationDevice 480 480 219 46% 1112100 52400 Benefit-ADD/ Life Insurance 731 731 105 14% 1112100 52450 Benefit-Worker's Compensation 886 886 382 43% 1112100 52800 Benefit-Dental 1,262 1,262 526 42% 1112100 53000 Benefit-Short/Long Term Disability 1,893 1,893 216 11% 1112100 53300 Benefit-PERS Health 21,280 21,280 10,267 48% 1112100 53400 Benefit-PERS Retirement 19,500 19,500 9,819 50% 1112100 53600 Benefit-Vision 474 474 198 42% 1112100 53700 Taxes-FICA/Medicare Employer 1,610 1,610 717 45% 1112100 53980 Vacancy Factor (6,381) (6,381) - 0% 1112100 69100 Srvcs-Information Technology - 2,430 1,215 50% 1112200 51020 Salary & Wages 100,500 100,500 34,772 35% 1112200 51044 FLSA Overtime - - 964 0% 1112200 51110 Leave-Annual Buyoutave 5,990 5,990 1,110 19% 1112200 51140 Leave-Holiday Buyout 200 200 - 0% 1112200 52400 Benefit-ADD/ Life Insurance 723 723 48 7% 1112200 52450 Benefit-Worker's Compensation 804 804 274 34% 1112200 52700 Benefit-Deferred CompensationMatching - - 534 0% 1112200 52800 Benefit-Dental 1,262 1,262 526 42% 1112200 53000 Benefit-Short/Long Term Disability 1,718 1,718 146 8% 1112200 53300 Benefit-PERS Health 24,290 24,290 10,267 42% 2/13/2026
36 71
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1112200 53400 Benefit-PERS Retirement 15,200 15,200 8,898 59% 1112200 53600 Benefit-Vision 474 474 198 42% 1112200 53700 Taxes-FICA/Medicare Employer 1,460 1,460 550 38% 1112200 53980 Vacancy Factor (6,105) (6,105) - 0% 1112200 69100 Srvcs-Information Technology 2,430 2,430 1,215 50% 1112200 69200 Liab & Property Ins Charges 8,970 8,970 4,485 50% 1112600 51020 Salary & Wages 154,200 154,200 68,518 44% 1112600 51040 Overtime 280 280 256 91% 1112600 51044 FLSA Overtime - - 147 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 97 18% 1112600 52450 Benefit-Worker's Compensation 1,236 1,236 528 43% 1112600 52800 Benefit-Dental 2,525 2,525 1,052 42% 1112600 53000 Benefit-Short/Long Term Disability 2,636 2,636 298 11% 1112600 53300 Benefit-PERS Health 37,980 37,980 20,534 54% 1112600 53400 Benefit-PERS Retirement 23,400 23,400 11,869 51% 1112600 53600 Benefit-Vision 948 948 395 42% 1112600 53700 Taxes-FICA/Medicare Employer 2,240 2,240 959 43% 1112600 53980 Vacancy Factor (9,273) (9,273) - 0% 1112600 69100 Srvcs-Information Technology 4,850 4,850 2,425 50% 1112600 69200 Liab & Property Ins Charges 13,840 13,840 6,920 50% 1113120 60480 Contract Srvcs-Other 80,000 - - 0% 1113120 60840 Equipment-Furniture < $5000 - - 333 0% 1113120 60880 Equipment-Safety 19,500 18,690 - 0% 1113120 61280 Debt Service-Principal - 150,000 150,000 100% 1113120 61560 Other Interest Expense - - 59,230 0% 1113120 63055 Program-UAS 30,000 30,000 13,802 46% 1113120 64210 Supplies-PD Medical Supplies 5,000 - - 0% 1113120 71030 Machinery & Equipment 536,408 542,218 361,903 67% 1113130 51020 Salary & Wages 942,940 942,940 420,753 45% 1113130 51040 Overtime 125,600 125,600 50,731 40% 1113130 51044 FLSA Overtime - - 21,143 0% 2/13/2026
37 72
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1113130 51110 Leave-Annual Buyoutave 8,830 8,830 22,742 258% 1113130 51120 Leave-Compensated Absences/S 7,250 7,250 2,180 30% 1113130 51140 Leave-Holiday Buyout 16,720 16,720 8,736 52% 1113130 51200 POST/Educational Certificate Pay 5,400 5,400 1,676 31% 1113130 52300 Allowance-Uniform 3,800 3,800 1,806 48% 1113130 52400 Benefit-ADD/ Life Insurance 4,720 4,720 682 14% 1113130 52450 Benefit-Worker's Compensation 8,597 8,597 3,796 44% 1113130 52700 Benefit-Deferred CompensationMatching - - 2,501 0% 1113130 52800 Benefit-Dental 11,362 11,362 4,524 40% 1113130 53000 Benefit-Short/Long Term Disability 15,250 15,250 1,668 11% 1113130 53300 Benefit-PERS Health 171,600 171,600 87,104 51% 1113130 53400 Benefit-PERS Retirement 162,800 162,800 81,744 50% 1113130 53600 Benefit-Vision 4,266 4,266 1,699 40% 1113130 53700 Taxes-FICA/Medicare Employer 15,580 15,580 7,504 48% 1113130 53980 Vacancy Factor (65,494) (65,494) - 0% 1113130 69100 Srvcs-Information Technology 20,450 20,450 10,225 50% 1113130 69200 Liab & Property Ins Charges 90,560 90,560 45,280 50% 1113160 51020 Salary & Wages 1,981,850 1,981,850 863,759 44% 1113160 51040 Overtime 39,910 39,910 5,010 13% 1113160 51044 FLSA Overtime - - 8,650 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 33,383 33% 1113160 51170 Leave-Personal BuyoutBuyout 5,880 5,880 - 0% 1113160 51200 POST/Educational Certificate Pay 63,358 63,358 3,086 5% 1113160 52100 Allowance-Safety - - 641 0% 1113160 52300 Allowance-Uniform 25,200 25,200 10,384 41% 1113160 52400 Benefit-ADD/ Life Insurance 2,496 2,496 479 19% 1113160 52450 Benefit-Worker's Compensation 254,335 254,335 104,227 41% 1113160 52700 Benefit-Deferred CompensationMatching - - 2,181 0% 1113160 52800 Benefit-Dental 17,674 17,674 6,628 38% 1113160 53000 Benefit-Short/Long Term Disability 8,801 8,801 1,482 17% 1113160 53100 Benefit-Retiree Medicals 2,000 2,000 10,467 523% 2/13/2026
38 73
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1113160 53300 Benefit-PERS Health 271,500 271,500 128,107 47% 1113160 53400 Benefit-PERS Retirement 690,200 690,200 350,733 51% 1113160 53500 Benefit-Tuition Reimb. - - 2,484 0% 1113160 53600 Benefit-Vision 6,636 6,636 2,489 38% 1113160 53700 Taxes-FICA/Medicare Employer 31,170 31,170 14,810 48% 1113160 53980 Vacancy Factor (142,207) (142,207) - 0% 1113160 69100 Srvcs-Information Technology 28,620 28,620 14,310 50% 1113160 69200 Liab & Property Ins Charges 211,810 211,810 105,905 50% 1113180 51020 Salary & Wages 952,410 952,410 327,037 34% 1113180 51040 Overtime 5,920 5,920 2,123 36% 1113180 51044 FLSA Overtime - - 5,807 0% 1113180 51080 Part-Time Salary (PARS) 36,060 36,060 15,554 43% 1113180 51110 Leave-Annual Buyoutave 34,260 34,260 60,972 178% 1113180 51120 Leave-Compensated Absences/S 4,740 4,740 1,891 40% 1113180 51140 Leave-Holiday Buyout 64,620 64,620 19,927 31% 1113180 51170 Leave-Personal BuyoutBuyout 2,260 2,260 - 0% 1113180 51200 POST/Educational Certificate Pay 21,938 21,938 1,406 6% 1113180 52100 Allowance-Safety - - 276 0% 1113180 52300 Allowance-Uniform 14,400 14,400 3,860 27% 1113180 52400 Benefit-ADD/ Life Insurance 660 660 85 13% 1113180 52450 Benefit-Worker's Compensation 147,387 147,387 43,818 30% 1113180 52800 Benefit-Dental 7,574 7,574 2,314 31% 1113180 53000 Benefit-Short/Long Term Disability 3,042 3,042 429 14% 1113180 53100 Benefit-Retiree Medicals 2,730 2,730 2,812 103% 1113180 53200 Benefit-PARS Retirement 469 469 202 43% 1113180 53300 Benefit-PERS Health 116,960 116,960 51,179 44% 1113180 53400 Benefit-PERS Retirement 373,800 373,800 138,217 37% 1113180 53600 Benefit-Vision 2,844 2,844 869 31% 1113180 53700 Taxes-FICA/Medicare Employer 15,400 15,400 7,338 48% 1113180 53980 Vacancy Factor (72,299) (72,299) - 0% 1113180 69100 Srvcs-Information Technology 14,310 14,310 7,155 50% 1113180 69200 Liab & Property Ins Charges 136,290 136,290 68,145 50% 1113520 51020 Salary & Wages 92,300 92,300 42,064 46% 1113520 51040 Overtime 650 650 - 0% 2/13/2026
39 74
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1113520 52400 Benefit-ADD/ Life Insurance 273 273 48 18% 1113520 52450 Benefit-Worker's Compensation 744 744 323 43% 1113520 52800 Benefit-Dental 1,262 1,262 526 42% 1113520 53000 Benefit-Short/Long Term Disability 1,656 1,656 183 11% 1113520 53300 Benefit-PERS Health 24,290 24,290 10,267 42% 1113520 53400 Benefit-PERS Retirement 14,000 14,000 7,273 52% 1113520 53600 Benefit-Vision 474 474 198 42% 1113520 53700 Taxes-FICA/Medicare Employer 1,350 1,350 581 43% 1113520 53980 Vacancy Factor (5,480) (5,480) - 0% 1113520 60480 Contract Srvcs-Other 424,050 424,050 145,447 34% 1113520 60840 Equipment-Furniture < $5000 18,900 18,900 - 0% 1113520 60880 Equipment-Safety 181,000 181,000 15,445 9% 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 27,322 33% 1113520 63250 Rental Expense 31,755 31,755 - 0% 1113520 63880 Subscription-Membership, Dues, & Publications175 175 - 0% 1113520 64280 Training-Conference/Meeting 2,475 2,475 115 5% 1113520 64360 Training & Development 2,500 2,500 794 32% 1113520 69100 Srvcs-Information Technology 2,050 2,050 1,025 50% 1113520 69200 Liab & Property Ins Charges 36,230 36,230 18,115 50% 1113520 69300 Srvcs-Fleet Maintenance 600,000 600,000 300,000 50% 1113520 71030 Machinery & Equipment - 108,544 3,571 3% 1113540 71060 Vehicles - 1 - 0% 1113580 51020 Salary & Wages 1,940,110 1,940,110 829,221 43% 1113580 51040 Overtime 589,320 589,320 222,305 38% 1113580 51043 Fire Standard Overtime 111,150 111,150 61,929 56% 1113580 51044 FLSA Overtime - - 48,285 0% 1113580 51045 Strike Team Overtime 80,088 80,088 222,311 278% 1113580 51120 Leave-Compensated Absences/S 40 40 - 0% 1113580 51140 Leave-Holiday Buyout 44,230 44,230 6,248 14% 1113580 51200 POST/Educational Certificate Pay 57,959 57,959 5,681 10% 1113580 52200 Allowance-Mobile CommunicationDevice 480 480 219 46% 1113580 52300 Allowance-Uniform 24,050 24,050 10,125 42% 2/13/2026
40 75
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1113580 52400 Benefit-ADD/ Life Insurance 12,348 12,348 1,774 14% 1113580 52450 Benefit-Worker's Compensation 763,336 763,336 362,665 48% 1113580 52703 Bnft-MERP(MFA) - - 11,943 0% 1113580 52800 Benefit-Dental 16,411 16,411 6,312 38% 1113580 53000 Benefit-Short/Long Term Disability 7,202 7,202 1,119 16% 1113580 53300 Benefit-PERS Health 285,540 285,540 139,848 49% 1113580 53400 Benefit-PERS Retirement 640,000 640,000 300,287 47% 1113580 53500 Benefit-Tuition Reimb. - - 674 0% 1113580 53600 Benefit-Vision 6,162 6,162 2,370 38% 1113580 53700 Taxes-FICA/Medicare Employer 38,050 38,050 20,547 54% 1113580 53980 Vacancy Factor (204,169) (204,169) - 0% 1113580 60800 Equipment < $5000 7,800 7,800 3,085 40% 1113580 60840 Equipment-Furniture < $5000 53,500 53,500 - 0% 1113580 62000 Maintenance-Building 330,500 330,500 155,872 47% 1113580 63800 Staff-Uniform Expense 9,800 9,800 - 0% 1113580 69100 Srvcs-Information Technology 30,840 30,840 15,420 50% 1113580 69200 Liab & Property Ins Charges 320,680 320,680 160,340 50% 1113580 71030 Machinery & Equipment 21,000 21,000 - 0% 1113590 51020 Salary & Wages 99,700 99,700 45,526 46% 1113590 51040 Overtime 7,240 7,240 2,678 37% 1113590 51044 FLSA Overtime - - 251 0% 1113590 51140 Leave-Holiday Buyout 190 190 - 0% 1113590 52300 Allowance-Uniform 1,850 1,850 844 46% 1113590 52400 Benefit-ADD/ Life Insurance 273 273 48 18% 1113590 52450 Benefit-Worker's Compensation 3,401 3,401 1,506 44% 1113590 52800 Benefit-Dental 1,262 1,262 526 42% 1113590 53000 Benefit-Short/Long Term Disability 1,790 1,790 198 11% 1113590 53300 Benefit-PERS Health 16,230 16,230 8,353 51% 1113590 53600 Benefit-Vision 474 474 198 42% 1113590 53700 Taxes-FICA/Medicare Employer 1,550 1,550 715 46% 1113590 53980 Vacancy Factor (5,358) (5,358) - 0% 1113590 69100 Srvcs-Information Technology 2,050 2,050 1,025 50% 1113590 69200 Liab & Property Ins Charges 8,200 8,200 4,100 50% 1114100 60020 Advertising 30,000 30,000 7,956 27% 2/13/2026
41 76
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1114100 62800 Prior Period Expense - - 5,000 0% 1114100 63120 Program-Marketing 50,000 50,000 33,885 68% 1114100 63880 Subscription-Membership, Dues, & Publications5,000 5,000 - 0% 1114100 64280 Training-Conference/Meeting 10,000 10,000 1,286 13% 1114100 64360 Training & Development 9,057 9,057 4,748 52% 1114140 51020 Salary & Wages 258,770 258,770 100,722 39% 1114140 51040 Overtime 3,330 3,330 1,158 35% 1114140 51044 FLSA Overtime - - 79 0% 1114140 51140 Leave-Holiday Buyout 510 510 - 0% 1114140 52300 Allowance-Uniform 2,000 2,000 912 46% 1114140 52400 Benefit-ADD/ Life Insurance 819 819 145 18% 1114140 52450 Benefit-Worker's Compensation 6,707 6,707 2,692 40% 1114140 52700 Benefit-Deferred CompensationMatching - - 794 0% 1114140 52800 Benefit-Dental 3,787 3,787 1,578 42% 1114140 53000 Benefit-Short/Long Term Disability 4,476 4,476 495 11% 1114140 53300 Benefit-PERS Health 41,970 41,970 23,906 57% 1114140 53400 Benefit-PERS Retirement 51,800 51,800 22,671 44% 1114140 53600 Benefit-Vision 1,422 1,422 593 42% 1114140 53700 Taxes-FICA/Medicare Employer 3,800 3,800 1,504 40% 1114140 53980 Vacancy Factor (15,176) (15,176) - 0% 1114140 60480 Contract Srvcs-Other - 18,700 900 5% 1114140 69100 Srvcs-Information Technology 11,530 11,530 5,765 50% 1114140 69200 Liab & Property Ins Charges 23,200 23,200 11,600 50% 1114400 51020 Salary & Wages 105,500 105,500 48,075 46% 1114400 52400 Benefit-ADD/ Life Insurance 589 589 102 17% 1114400 52450 Benefit-Worker's Compensation 844 844 369 44% 1114400 52800 Benefit-Dental 1,262 1,262 526 42% 1114400 53000 Benefit-Short/Long Term Disability 1,803 1,803 210 12% 1114400 53300 Benefit-PERS Health - - 10,267 0% 1114400 53400 Benefit-PERS Retirement 16,000 16,000 8,325 52% 1114400 53600 Benefit-Vision 474 474 198 42% 1114400 53700 Taxes-FICA/Medicare Employer 1,530 1,530 691 45% 1114400 53980 Vacancy Factor (5,120) (5,120) - 0% 1114400 69100 Srvcs-Information Technology 6,680 6,680 3,340 50% 2/13/2026
42 77
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1114400 69200 Liab & Property Ins Charges 7,840 7,840 3,920 50% 1114600 51020 Salary & Wages 68,900 68,900 30,304 44% 1114600 52400 Benefit-ADD/ Life Insurance 273 273 48 18% 1114600 52450 Benefit-Worker's Compensation 551 551 233 42% 1114600 52800 Benefit-Dental 1,262 1,262 526 42% 1114600 53000 Benefit-Short/Long Term Disability 1,149 1,149 134 12% 1114600 53300 Benefit-PERS Health 18,350 18,350 8,252 45% 1114600 53400 Benefit-PERS Retirement 10,500 10,500 5,245 50% 1114600 53600 Benefit-Vision 474 474 198 42% 1114600 53700 Taxes-FICA/Medicare Employer 1,000 1,000 439 44% 1114600 53980 Vacancy Factor (4,098) (4,098) - 0% 1114600 69100 Srvcs-Information Technology 2,430 2,430 1,215 50% 1115100 51020 Salary & Wages 125,700 125,700 49,139 39% 1115100 51140 Leave-Holiday Buyout 2,290 2,290 - 0% 1115100 52200 Allowance-Mobile CommunicationDevice 480 480 219 46% 1115100 52400 Benefit-ADD/ Life Insurance 273 273 83 30% 1115100 52450 Benefit-Worker's Compensation 1,006 1,006 1,067 106% 1115100 52700 Benefit-Deferred CompensationMatching - - 1,366 0% 1115100 52800 Benefit-Dental 1,262 1,262 526 42% 1115100 53000 Benefit-Short/Long Term Disability 1,879 1,879 214 11% 1115100 53300 Benefit-PERS Health 24,290 24,290 10,267 42% 1115100 53400 Benefit-PERS Retirement 19,000 19,000 8,580 45% 1115100 53600 Benefit-Vision 474 474 198 42% 1115100 53700 Taxes-FICA/Medicare Employer 1,820 1,820 676 37% 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 1,215 50% 1115100 69200 Liab & Property Ins Charges 10,520 10,520 5,260 50% 1115120 51020 Salary & Wages 67,500 67,500 30,819 46% 1115120 51040 Overtime 820 820 1,288 157% 1115120 51110 Leave-Annual Buyoutave 1,800 1,800 - 0% 1115120 52400 Benefit-ADD/ Life Insurance 273 273 48 18% 1115120 52450 Benefit-Worker's Compensation 2,173 2,173 997 46% 1115120 52700 Benefit-Deferred CompensationMatching - - 220 0% 2/13/2026
43 78
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1115120 52800 Benefit-Dental 1,262 1,262 526 42% 1115120 53000 Benefit-Short/Long Term Disability 1,153 1,153 134 12% 1115120 53300 Benefit-PERS Health 11,900 11,900 6,523 55% 1115120 53400 Benefit-PERS Retirement 10,200 10,200 5,329 52% 1115120 53600 Benefit-Vision 474 474 198 42% 1115120 53700 Taxes-FICA/Medicare Employer 990 990 469 47% 1115120 53980 Vacancy Factor (3,942) (3,942) - 0% 1115120 61280 Debt Service-Principal - 100,000 83,878 84% 1115120 61560 Other Interest Expense 10,815 10,815 1,737 16% 1115120 61920 Lease-Vehicle 100,000 - - 0% 1115120 69100 Srvcs-Information Technology 2,430 2,430 1,215 50% 1115120 69200 Liab & Property Ins Charges 5,930 5,930 2,965 50% 1115120 71030 Machinery & Equipment - 57,600 - 0% 1115162 62040 Maintenance-Landscape 270,000 270,000 67,749 25% 1115900 51080 Part-Time Salary (PARS) 123,620 123,620 52,810 43% 1115900 52450 Benefit-Worker's Compensation 989 989 403 41% 1115900 53200 Benefit-PARS Retirement 1,607 1,607 686 43% 1115900 53700 Taxes-FICA/Medicare Employer 1,800 1,800 766 43% 1115900 53980 Vacancy Factor (5,121) (5,121) - 0% 1115900 69100 Srvcs-Information Technology 16,850 16,850 8,425 50% 1115900 69200 Liab & Property Ins Charges 9,260 9,260 4,630 50% 1116120 51020 Salary & Wages 326,930 326,930 81,602 25% 1116120 51040 Overtime 6,075 6,075 7,238 119% 1116120 51100 Leave-Administrative Buyout Leave 350 350 - 0% 1116120 51110 Leave-Annual Buyoutave 2,050 2,050 2,055 100% 1116120 51120 Leave-Compensated Absences/S 270 270 1,027 381% 1116120 51140 Leave-Holiday Buyout 5,690 5,690 - 0% 1116120 52200 Allowance-Mobile CommunicationDevice 480 480 - 0% 1116120 52400 Benefit-ADD/ Life Insurance 1,938 1,938 146 8% 1116120 52450 Benefit-Worker's Compensation 10,590 10,590 2,777 26% 1116120 52700 Benefit-Deferred CompensationMatching - - 486 0% 1116120 52800 Benefit-Dental 3,156 3,156 789 25% 1116120 53000 Benefit-Short/Long Term Disability 5,334 5,334 340 6% 1116120 53300 Benefit-PERS Health 54,530 54,530 13,528 25% 2/13/2026
44 79
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1116120 53400 Benefit-PERS Retirement 57,250 57,250 17,691 31% 1116120 53600 Benefit-Vision 1,185 1,185 296 25% 1116120 53700 Taxes-FICA/Medicare Employer 4,830 4,830 1,308 27% 1116120 53980 Vacancy Factor (19,226) (19,226) - 0% 1116120 69100 Srvcs-Information Technology 7,280 7,280 3,640 50% 1116120 69200 Liab & Property Ins Charges 28,920 28,920 14,460 50% 1116155 51020 Salary & Wages 187,600 187,600 46,084 25% 1116155 51040 Overtime 1,890 1,890 361 19% 1116155 51044 FLSA Overtime - - 59 0% 1116155 51110 Leave-Annual Buyoutave - - 1,127 0% 1116155 51120 Leave-Compensated Absences/S - - 47 0% 1116155 51140 Leave-Holiday Buyout 340 340 541 159% 1116155 52400 Benefit-ADD/ Life Insurance 819 819 68 8% 1116155 52450 Benefit-Worker's Compensation 66,303 66,303 14,409 22% 1116155 52700 Benefit-Deferred CompensationMatching - - 1,073 0% 1116155 52800 Benefit-Dental 3,787 3,787 736 19% 1116155 53000 Benefit-Short/Long Term Disability 3,260 3,260 175 5% 1116155 53300 Benefit-PERS Health 16,230 16,230 12,854 79% 1116155 53400 Benefit-PERS Retirement 28,500 28,500 8,004 28% 1116155 53600 Benefit-Vision 1,422 1,422 277 19% 1116155 53700 Taxes-FICA/Medicare Employer 2,760 2,760 715 26% 1116155 53980 Vacancy Factor (12,516) (12,516) - 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 49,606 22% 1116160 61560 Other Interest Expense - 10,000 4,342 43% 1116555 69100 Srvcs-Information Technology - - 3,070 0% 1116555 69200 Liab & Property Ins Charges - - 9,570 0% 1116560 61920 Lease-Vehicle - 2,019 - 0% 1117500 60440 Contract Srvcs-Legal - - 929 0% 1117500 60480 Contract Srvcs-Other - - 2,000 0% 1117500 62720 Printing - - 944 0% 1117500 70000 Construction - - 348,758 0% 2/13/2026
45 80
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1117500 71010 Furniture & Fixtures - - 135 0% 1117500 71060 Vehicles - 1 - 0% 1118340 51020 Salary & Wages 217,100 217,100 98,589 45% 1118340 51040 Overtime 11,280 11,280 4,913 44% 1118340 51100 Leave-Administrative Buyout Leave 1,170 1,170 - 0% 1118340 51110 Leave-Annual Buyoutave 5,870 5,870 2,984 51% 1118340 51140 Leave-Holiday Buyout 2,640 2,640 - 0% 1118340 52200 Allowance-Mobile CommunicationDevice 960 960 438 46% 1118340 52400 Benefit-ADD/ Life Insurance 1,354 1,354 163 12% 1118340 52450 Benefit-Worker's Compensation 1,827 1,827 795 43% 1118340 52700 Benefit-Deferred CompensationMatching - - 547 0% 1118340 52800 Benefit-Dental 2,525 2,525 1,052 42% 1118340 53000 Benefit-Short/Long Term Disability 3,732 3,732 422 11% 1118340 53300 Benefit-PERS Health 20,740 20,740 16,426 79% 1118340 53400 Benefit-PERS Retirement 43,200 43,200 21,804 50% 1118340 53600 Benefit-Vision 948 948 395 42% 1118340 53700 Taxes-FICA/Medicare Employer 3,310 3,310 1,611 49% 1118340 53980 Vacancy Factor (12,666) (12,666) - 0% 1118340 69200 Liab & Property Ins Charges 18,800 18,800 9,400 50% 1127500 60480 Contract Srvcs-Other - - 126 0% 1127500 62680 Postage - - 568 0% 1127500 70000 Construction - - 463,092 0% 1180030 60880 Equipment-Safety 14,000 14,000 6,865 49% 1180030 61000 Fees-Bank Administration - - 5 0% 1180030 61480 Fees-Investment Admin Expense 50 50 17 35% 1193120 51040 Overtime - 50,870 47,342 93% 1193120 51044 FLSA Overtime - - 555 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 2,660 26% 1193120 63080 Program-Every 15 Min 10,000 10,000 - 0% 1270060 61000 Fees-Bank Administration - - 65 0% 1270060 61480 Fees-Investment Admin Expense 850 850 294 35% 1280060 61000 Fees-Bank Administration - - 340 0% 2/13/2026
46 81
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1280060 61480 Fees-Investment Admin Expense - - 1,328 0% 1287500 60360 Contract Srvcs-Engineering - - 8,898 0% 1287500 60480 Contract Srvcs-Other - - 106,353 0% 1290060 61000 Fees-Bank Administration - - 16 0% 1290060 61480 Fees-Investment Admin Expense 30 30 61 204% 1300060 61000 Fees-Bank Administration 90 90 73 81% 1300060 61480 Fees-Investment Admin Expense 450 450 272 61% 1307500 71030 Machinery & Equipment - - 26,554 0% 1310050 61240 Debt Service-Interest - 35,000 - 0% 1310050 61280 Debt Service-Principal - 100,618 - 0% 1310060 61000 Fees-Bank Administration - - 52 0% 1310060 61480 Fees-Investment Admin Expense 500 500 190 38% 1317500 60480 Contract Srvcs-Other - - 226 0% 1317500 70000 Construction - - 492,883 0% 1320060 61000 Fees-Bank Administration - - 67 0% 1320060 61480 Fees-Investment Admin Expense 1,200 1,200 245 20% 1330060 61000 Fees-Bank Administration - - 259 0% 1330060 61480 Fees-Investment Admin Expense 2,600 2,600 927 36% 1337500 60480 Contract Srvcs-Other - - 59,658 0% 1337500 70000 Construction - - 262,554 0% 1337500 71150 Improvements Other than Buildings - - 195,477 0% 1340060 61000 Fees-Bank Administration - - 215 0% 1340060 61480 Fees-Investment Admin Expense 2,500 2,500 827 33% 1350060 61000 Fees-Bank Administration - - 438 0% 1350060 61480 Fees-Investment Admin Expense - - 1,695 0% 1360060 61000 Fees-Bank Administration - - 156 0% 1360060 61480 Fees-Investment Admin Expense 250 250 586 235% 1370060 61000 Fees-Bank Administration - - 82 0% 1370060 61480 Fees-Investment Admin Expense 100 100 307 307% 1380060 61000 Fees-Bank Administration - - 512 0% 1380060 61480 Fees-Investment Admin Expense 5,100 5,100 1,871 37% 1400060 61000 Fees-Bank Administration 20 20 4 22% 1400060 61480 Fees-Investment Admin Expense 250 250 30 12% 1410060 61000 Fees-Bank Administration 20 20 12 60% 2/13/2026
47 82
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1410060 61480 Fees-Investment Admin Expense 60 60 46 76% 1513520 51020 Salary & Wages 1,257,430 1,257,430 551,420 44% 1513520 51040 Overtime 11,700 11,700 10,630 91% 1513520 51044 FLSA Overtime - - 395 0% 1513520 51045 Strike Team Overtime 80,000 80,000 94,355 118% 1513520 51100 Leave-Administrative Buyout Leave 690 690 - 0% 1513520 51110 Leave-Annual Buyoutave 18,340 18,340 43,744 239% 1513520 51140 Leave-Holiday Buyout 9,170 9,170 374 4% 1513520 52200 Allowance-Mobile CommunicationDevice 1,680 1,680 766 46% 1513520 52300 Allowance-Uniform 4,300 4,300 1,961 46% 1513520 52400 Benefit-ADD/ Life Insurance 8,296 8,296 1,107 13% 1513520 52450 Benefit-Worker's Compensation 199,362 199,362 100,123 50% 1513520 52700 Benefit-Deferred CompensationMatching - - 1,008 0% 1513520 52800 Benefit-Dental 10,099 10,099 3,998 40% 1513520 53000 Benefit-Short/Long Term Disability 15,622 15,622 1,608 10% 1513520 53100 Benefit-Retiree Medicals 185,160 185,160 91,611 49% 1513520 53300 Benefit-PERS Health 76,110 76,110 66,568 87% 1513520 53400 Benefit-PERS Retirement 410,200 410,200 174,077 42% 1513520 53600 Benefit-Vision 3,792 3,792 1,501 40% 1513520 53700 Taxes-FICA/Medicare Employer 19,900 19,900 10,160 51% 1513520 53980 Vacancy Factor (96,658) (96,658) - 0% 1513520 60010 Administrative Costs 300,450 300,450 150,225 50% 1513520 60440 Contract Srvcs-Legal 62,800 62,800 16,487 26% 1513520 60480 Contract Srvcs-Other 226,950 226,950 62,809 28% 1513520 60520 Contract Srvcs-Property Tax 161,650 161,650 19,821 12% 1513520 60760 Equipment-Computers < $5000 4,800 4,800 - 0% 1513520 60880 Equipment-Safety 45,000 45,000 7,877 18% 1513520 60920 Equipment-Software < $5000 1,500 1,500 80 5% 1513520 61000 Fees-Bank Administration 300 300 68 23% 1513520 61200 Fees-Credit Card Merchant 2,500 2,500 - 0% 1513520 61280 Debt Service-Principal 60,741 60,741 30,322 50% 1513520 61440 Fees-Filing 6,500 6,500 6,581 101% 1513520 61480 Fees-Investment Admin Expense 1,450 1,450 367 25% 1513520 61560 Other Interest Expense 16,440 16,440 5,916 36% 2/13/2026
48 83
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1513520 62000 Maintenance-Building 20,000 20,000 698 3% 1513520 62080 Maintenance-Equipment 1,500 1,500 328 22% 1513520 62120 Maintenance-Radio Equipment 8,500 8,500 3,677 43% 1513520 62160 Maintenance-Software Licenses 27,590 27,590 24,581 89% 1513520 62220 Vehicle Fuel 165,000 165,000 86,639 53% 1513520 62440 Other-Special Dept Expenditure 18,055 18,055 2,142 12% 1513520 62520 Other-Suspense-Expenses - - 19,369 0% 1513520 62680 Postage 5,880 5,880 1,003 17% 1513520 62720 Printing 3,300 3,300 228 7% 1513520 62800 Prior Period Expense - - (1,594) 0% 1513520 62860 Program-AMR System Enhancement 80,000 428,570 48,025 11% 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 8,855 117% 1513520 64040 Supplies-Maintenance 1,200 1,200 74 6% 1513520 64080 Supplies-Office 9,969 9,969 741 7% 1513520 64175 Supplies-EMS Medical 74,000 74,000 39,763 54% 1513520 64200 Supplies-Safety 40,500 40,500 1,031 3% 1513520 64280 Training-Conference/Meeting 9,865 9,865 2,083 21% 1513520 64360 Training & Development 26,381 26,381 3,244 12% 1513520 64520 Utilities-Electric 24,500 24,500 12,795 52% 1513520 64640 Utilities-Telephone 42,000 42,000 20,885 50% 1513520 69100 Srvcs-Information Technology 329,460 329,460 164,730 50% 1513520 69200 Liab & Property Ins Charges 1,093,250 1,093,250 546,625 50% 1513540 51020 Salary & Wages 104,110 104,110 - 0% 1513540 51040 Overtime 2,950 2,950 - 0% 1513540 51044 FLSA Overtime - - 77 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 52400 Benefit-ADD/ Life Insurance 273 273 - 0% 1513540 52450 Benefit-Worker's Compensation 3,405 3,405 - 0% 1513540 52800 Benefit-Dental 1,262 1,262 - 0% 2/13/2026
49 84
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1513540 53000 Benefit-Short/Long Term Disability 1,553 1,553 - 0% 1513540 53100 Benefit-Retiree Medicals - - 6,189 0% 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 1 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 587,250 587,250 231,151 39% 1513540 63800 Staff-Uniform Expense 1,300 1,300 - 0% 1513540 64040 Supplies-Maintenance 4,800 4,800 1,067 22% 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 50 4% 1513540 69100 Srvcs-Information Technology 37,110 37,110 18,555 50% 1513540 69200 Liab & Property Ins Charges 1,510 1,510 755 50% 1513540 71030 Machinery & Equipment 87,610 87,610 19,025 22% 1513580 51020 Salary & Wages 7,915,510 7,915,510 3,493,213 44% 1513580 51040 Overtime 2,876,000 2,876,000 1,250,569 43% 1513580 51043 Fire Standard Overtime 549,500 549,500 279,808 51% 1513580 51044 FLSA Overtime - - 203,249 0% 1513580 51045 Strike Team Overtime 700,000 700,000 387,425 55% 1513580 51120 Leave-Compensated Absences/S 1,180 1,180 129 11% 1513580 51140 Leave-Holiday Buyout 174,970 174,970 33,063 19% 1513580 51180 Leave-Vacation Buyout 3,810 3,810 - 0% 1513580 51200 POST/Educational Certificate Pay 297,252 297,252 14,594 5% 1513580 52200 Allowance-Mobile CommunicationDevice 480 480 438 91% 1513580 52300 Allowance-Uniform 92,500 92,500 43,031 47% 1513580 52400 Benefit-ADD/ Life Insurance 52,814 52,814 7,412 14% 1513580 52450 Benefit-Worker's Compensation 3,311,853 3,311,853 1,445,589 44% 1513580 52703 Bnft-MERP(MFA) - - 55,371 0% 1513580 52800 Benefit-Dental 63,120 63,120 26,826 43% 2/13/2026
50 85
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1513580 53000 Benefit-Short/Long Term Disability 26,598 26,598 4,556 17% 1513580 53100 Benefit-Retiree Medicals 125,830 125,830 85,000 68% 1513580 53300 Benefit-PERS Health 1,337,840 1,337,840 585,516 44% 1513580 53400 Benefit-PERS Retirement 3,236,900 3,236,900 1,402,064 43% 1513580 53500 Benefit-Tuition Reimb. - - 26,961 0% 1513580 53600 Benefit-Vision 23,700 23,700 10,073 43% 1513580 53700 Taxes-FICA/Medicare Employer 165,020 165,020 81,442 49% 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 10,567 22% 1513580 60800 Equipment < $5000 7,500 7,500 378 5% 1513580 60840 Equipment-Furniture < $5000 5,900 5,900 99 2% 1513580 60880 Equipment-Safety 2,500 2,500 743 30% 1513580 62000 Maintenance-Building 160,000 160,000 14,064 9% 1513580 62200 Maintenance-Vehicle - - 37 0% 1513580 62440 Other-Special Dept Expenditure 17,000 17,000 138 1% 1513580 62520 Other-Suspense-Expenses - - 19,017 0% 1513580 62800 Prior Period Expense - - 652 0% 1513580 63800 Staff-Uniform Expense 12,000 12,000 - 0% 1513580 63880 Subscription-Membership, Dues, & Publications470 470 120 26% 1513580 64040 Supplies-Maintenance 32,300 32,300 11,182 35% 1513580 64080 Supplies-Office 3,500 3,500 198 6% 1513580 64200 Supplies-Safety 21,300 21,300 7,951 37% 1513580 64360 Training & Development 47,999 47,999 10,176 21% 1513580 64400 Travel-Fire Mutual Aid Travel 20,000 20,000 17,022 85% 1513580 64520 Utilities-Electric 115,000 115,000 41,773 36% 1513580 64600 Utilities-Natural Gas 13,370 13,370 3,977 30% 1513580 64640 Utilities-Telephone - - 124 0% 1513580 64660 Utilities-Water 32,000 32,000 16,716 52% 1513580 69100 Srvcs-Information Technology 211,280 211,280 105,640 50% 1513580 69200 Liab & Property Ins Charges 246,990 246,990 123,495 50% 1513590 51020 Salary & Wages 775,900 775,900 339,189 44% 1513590 51040 Overtime 47,000 47,000 14,431 31% 1513590 51044 FLSA Overtime - - 1,964 0% 2/13/2026
51 86
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
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 52300 Allowance-Uniform 9,250 9,250 4,015 43% 1513590 52400 Benefit-ADD/ Life Insurance 3,481 3,481 450 13% 1513590 52450 Benefit-Worker's Compensation 69,277 69,277 28,442 41% 1513590 52700 Benefit-Deferred CompensationMatching - - 3,009 0% 1513590 52800 Benefit-Dental 8,837 8,837 3,472 39% 1513590 53000 Benefit-Short/Long Term Disability 12,856 12,856 1,339 10% 1513590 53100 Benefit-Retiree Medicals 2,000 2,000 790 40% 1513590 53300 Benefit-PERS Health 93,630 93,630 53,905 58% 1513590 53400 Benefit-PERS Retirement 120,900 120,900 59,184 49% 1513590 53600 Benefit-Vision 3,318 3,318 1,304 39% 1513590 53700 Taxes-FICA/Medicare Employer 12,170 12,170 5,250 43% 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 73,221 23% 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 3,000 663 22% 1513590 62520 Other-Suspense-Expenses - - 5,242 0% 1513590 62720 Printing 5,800 5,800 46 1% 1513590 63800 Staff-Uniform Expense 3,700 3,700 1,528 41% 1513590 63880 Subscription-Membership, Dues, & Publications5,700 5,700 4,204 74% 1513590 64040 Supplies-Maintenance 850 850 - 0% 1513590 64080 Supplies-Office 6,500 6,500 1,408 22% 1513590 64200 Supplies-Safety 2,800 2,800 125 4% 1513590 64360 Training & Development 9,407 9,407 3,018 32% 1513590 69100 Srvcs-Information Technology 103,040 103,040 51,520 50% 1513590 69200 Liab & Property Ins Charges 16,210 16,210 8,105 50% 1617500 60360 Contract Srvcs-Engineering - - 314,617 0% 2/13/2026
52 87
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1617500 61000 Fees-Bank Administration - - 16 0% 1617500 61480 Fees-Investment Admin Expense - - 128 0% 1715120 51020 Salary & Wages 1,438,870 - 499,606 0% 1715120 51040 Overtime 63,700 - 29,787 0% 1715120 51044 FLSA Overtime - - 6,167 0% 1715120 51100 Leave-Administrative Buyout Leave 8,190 - 1,947 0% 1715120 51110 Leave-Annual Buyoutave 53,600 - 9,298 0% 1715120 51120 Leave-Compensated Absences/S 3,070 - - 0% 1715120 51140 Leave-Holiday Buyout 2,470 - - 0% 1715120 52000 Allowance-Auto 1,800 - 821 0% 1715120 52200 Allowance-Mobile CommunicationDevice 960 - 383 0% 1715120 52400 Benefit-ADD/ Life Insurance 6,762 - 887 0% 1715120 52450 Benefit-Worker's Compensation 234,556 - 70,441 0% 1715120 52700 Benefit-Deferred CompensationMatching - - 3,291 0% 1715120 52701 Benefit-Deferred Comp NTWD401aMatching - - 286 0% 1715120 52800 Benefit-Dental 20,514 - 6,733 0% 1715120 53000 Benefit-Short/Long Term Disability 22,645 - 1,992 0% 1715120 53100 Benefit-Retiree Medicals 47,420 - 26,468 0% 1715120 53300 Benefit-PERS Health 323,193 - 115,863 0% 1715120 53400 Benefit-PERS Retirement 273,800 - 106,810 0% 1715120 53600 Benefit-Vision 7,703 - 2,528 0% 1715120 53700 Taxes-FICA/Medicare Employer 21,803 - 7,870 0% 1715120 53800 Taxes-Unemployment Insurance - - 17,550 0% 1715120 53900 Allocate Personnel Costs (2,416,305) - (401,739) 0% 1715120 53980 Vacancy Factor (101,242) - - 0% 1715120 60010 Administrative Costs 97,220 - - 0% 1715120 60440 Contract Srvcs-Legal 42,120 - 17,352 0% 1715120 60480 Contract Srvcs-Other 12,180 - 1,195 0% 1715120 61200 Fees-Credit Card Merchant - - 1,545 0% 1715120 61910 Lease-Facility Rent 5,259 - 7,825 0% 1715120 61960 Maintenance-General Maint/Repa 33,000 - 10,554 0% 1715120 62000 Maintenance-Building 21,860 - 380 0% 1715120 62200 Maintenance-Vehicle 18,470 - 5,897 0% 1715120 62220 Vehicle Fuel 41,000 - 14,738 0% 2/13/2026
53 88
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1715120 62440 Other-Special Dept Expenditure 6,418 - 478 0% 1715120 62520 Other-Suspense-Expenses - - (62) 0% 1715120 62680 Postage - - 34 0% 1715120 62720 Printing 800 - - 0% 1715120 62800 Prior Period Expense - - 13,933 0% 1715120 63800 Staff-Uniform Expense 4,160 - 2,925 0% 1715120 63880 Subscription-Membership, Dues, & Publications2,025 - 3,325 0% 1715120 63920 Supplies-Building & Ground 16,500 - 2,402 0% 1715120 64040 Supplies-Maintenance 35,200 - 13,216 0% 1715120 64080 Supplies-Office 2,750 - 1,121 0% 1715120 64280 Training-Conference/Meeting 1,148 - - 0% 1715120 64360 Training & Development 3,260 - - 0% 1715120 64640 Utilities-Telephone 14,300 - 5,684 0% 1715120 69000 Allocate O & M Expense (694,142) - (109,821) 0% 1715120 69100 Srvcs-Information Technology 147,560 - 73,780 0% 1715120 69200 Liab & Property Ins Charges 165,110 - 82,555 0% 1715144 51020 Salary & Wages 950,070 950,070 326,396 34% 1715144 51040 Overtime 20,460 20,460 15,260 75% 1715144 51044 FLSA Overtime - - 1,409 0% 1715144 51060 Part-Time Salary (PERS) 16,680 16,680 12,592 75% 1715144 51080 Part-Time Salary (PARS) 428,580 428,580 129,780 30% 1715144 51100 Leave-Administrative Buyout Leave 8,190 8,190 1,947 24% 1715144 51110 Leave-Annual Buyoutave 22,460 22,460 13,149 59% 1715144 51140 Leave-Holiday Buyout 2,250 2,250 - 0% 1715144 52000 Allowance-Auto 1,800 1,800 821 46% 1715144 52200 Allowance-Mobile CommunicationDevice 2,160 2,160 568 26% 1715144 52400 Benefit-ADD/ Life Insurance 5,661 5,661 600 11% 1715144 52450 Benefit-Worker's Compensation 33,603 33,603 12,331 37% 1715144 52700 Benefit-Deferred CompensationMatching - - 3,433 0% 1715144 52701 Benefit-Deferred Comp NTWD401aMatching - - 286 0% 1715144 52800 Benefit-Dental 11,046 11,046 3,682 33% 1715144 53000 Benefit-Short/Long Term Disability 14,136 14,136 1,214 9% 1715144 53200 Benefit-PARS Retirement 5,572 5,572 1,678 30% 1715144 53300 Benefit-PERS Health 190,798 190,798 71,504 37% 2/13/2026
54 89
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1715144 53400 Benefit-PERS Retirement 185,900 185,900 73,899 40% 1715144 53600 Benefit-Vision 4,148 4,148 1,383 33% 1715144 53700 Taxes-FICA/Medicare Employer 20,638 20,638 7,299 35% 1715144 53800 Taxes-Unemployment Insurance - - 1,135 0% 1715144 53980 Vacancy Factor (83,465) (83,465) - 0% 1715144 60010 Administrative Costs 3,040 3,040 1,520 50% 1715144 60020 Advertising 650 650 500 77% 1715144 60480 Contract Srvcs-Other 77,230 77,230 41,891 54% 1715144 60520 Contract Srvcs-Property Tax 8,800 8,800 54 1% 1715144 60800 Equipment < $5000 - - - 0% 1715144 60840 Equipment-Furniture < $5000 3,250 3,250 337 10% 1715144 61000 Fees-Bank Administration - - 11 0% 1715144 61200 Fees-Credit Card Merchant 1,000 1,000 4,220 422% 1715144 61480 Fees-Investment Admin Expense - - 135 0% 1715144 61910 Lease-Facility Rent 11,935 11,935 6,529 55% 1715144 61960 Maintenance-General Maint/Repa 2,400 2,400 - 0% 1715144 62000 Maintenance-Building 146,478 146,478 55,032 38% 1715144 62090 Maintenance-Pool 200 200 11,716 5858% 1715144 62440 Other-Special Dept Expenditure 18,500 18,500 5,776 31% 1715144 62520 Other-Suspense-Expenses - - 14,606 0% 1715144 62680 Postage 50 50 103 206% 1715144 62720 Printing 400 400 76 19% 1715144 62840 Program-Adult & Youth Sports 11,400 11,400 102 1% 1715144 63240 Program-Recreation & Excursions 332,500 332,500 131,128 39% 1715144 63360 Program-Special Events 25,008 27,008 8,508 32% 1715144 63800 Staff-Uniform Expense 5,800 5,800 2,552 44% 1715144 63880 Subscription-Membership, Dues, & Publications14,358 14,358 5,018 35% 1715144 63920 Supplies-Building & Ground - - 1,674 0% 1715144 64080 Supplies-Office 7,000 7,000 1,257 18% 1715144 64120 Supplies-Pool Operations 6,300 6,300 88 1% 1715144 64280 Training-Conference/Meeting 8,600 8,600 173 2% 1715144 64360 Training & Development 2,281 2,281 118 5% 1715144 64480 Utilities-Communications 1,680 1,680 117 7% 1715144 64520 Utilities-Electric 77,175 77,175 40,586 53% 2/13/2026
55 90
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1715144 64600 Utilities-Natural Gas 7,850 7,850 1,170 15% 1715144 69100 Srvcs-Information Technology 80,960 80,960 40,480 50% 1715144 69200 Liab & Property Ins Charges 156,050 156,050 78,025 50% 1715162 51020 Salary & Wages 313,361 - - 0% 1715162 60010 Administrative Costs 3,520 - - 0% 1715162 60480 Contract Srvcs-Other 53,000 - 3,045 0% 1715162 60520 Contract Srvcs-Property Tax 15,000 - 84 0% 1715162 60840 Equipment-Furniture < $5000 - - 9,685 0% 1715162 61000 Fees-Bank Administration - - 25 0% 1715162 61480 Fees-Investment Admin Expense 1,000 - - 0% 1715162 61600 Overhead Allocation 103,328 - - 0% 1715162 61910 Lease-Facility Rent 4,128 - 2,224 0% 1715162 61960 Maintenance-General Maint/Repa 80,850 - 7,210 0% 1715162 62000 Maintenance-Building 59,389 - 8,652 0% 1715162 62040 Maintenance-Landscape 970,207 - 468,350 0% 1715162 62440 Other-Special Dept Expenditure 1,200 - - 0% 1715162 64040 Supplies-Maintenance - - 13,627 0% 1715162 64520 Utilities-Electric 251,880 - 206,014 0% 1715162 64660 Utilities-Water 735,412 - 123,843 0% 1715162 71010 Furniture & Fixtures 50,000 - - 0% 1715166 62040 Maintenance-Landscape 60,000 60,000 27,129 45% 1716520 51020 Salary & Wages - 1,438,870 72,513 5% 1716520 51040 Overtime - 63,700 2,520 4% 1716520 51100 Leave-Administrative Buyout Leave - 8,190 - 0% 1716520 51110 Leave-Annual Buyoutave - 53,600 483 1% 1716520 51120 Leave-Compensated Absences/S - 3,070 - 0% 1716520 51140 Leave-Holiday Buyout - 2,470 - 0% 1716520 52000 Allowance-Auto - 1,800 - 0% 1716520 52200 Allowance-Mobile CommunicationDevice - 960 37 4% 1716520 52400 Benefit-ADD/ Life Insurance - 6,762 104 2% 1716520 52450 Benefit-Worker's Compensation - 234,556 1,249 1% 1716520 52700 Benefit-Deferred CompensationMatching - - 2,039 0% 1716520 52800 Benefit-Dental - 20,514 921 4% 1716520 53000 Benefit-Short/Long Term Disability - 22,645 300 1% 2/13/2026
56 91
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1716520 53100 Benefit-Retiree Medicals - 47,420 - 0% 1716520 53300 Benefit-PERS Health - 323,193 13,639 4% 1716520 53400 Benefit-PERS Retirement - 273,800 13,317 5% 1716520 53600 Benefit-Vision - 7,703 346 4% 1716520 53700 Taxes-FICA/Medicare Employer - 21,803 1,174 5% 1716520 53900 Allocate Personnel Costs - (2,416,305) - 0% 1716520 53980 Vacancy Factor - (101,242) - 0% 1716520 60010 Administrative Costs - 97,220 48,610 50% 1716520 60440 Contract Srvcs-Legal - 42,120 - 0% 1716520 60480 Contract Srvcs-Other - 12,180 - 0% 1716520 61910 Lease-Facility Rent - 5,259 - 0% 1716520 61960 Maintenance-General Maint/Repa - 33,000 49 0% 1716520 62000 Maintenance-Building - 21,860 - 0% 1716520 62200 Maintenance-Vehicle - 18,470 282 2% 1716520 62220 Vehicle Fuel - 41,000 - 0% 1716520 62440 Other-Special Dept Expenditure - 6,418 203 3% 1716520 62520 Other-Suspense-Expenses - - 16,160 0% 1716520 62720 Printing - 800 - 0% 1716520 63800 Staff-Uniform Expense - 4,160 - 0% 1716520 63880 Subscription-Membership, Dues, & Publications- 2,025 - 0% 1716520 63920 Supplies-Building & Ground - 16,500 - 0% 1716520 64040 Supplies-Maintenance - 35,200 2,003 6% 1716520 64080 Supplies-Office - 2,750 2,013 73% 1716520 64280 Training-Conference/Meeting - 1,148 - 0% 1716520 64360 Training & Development - 3,260 - 0% 1716520 64640 Utilities-Telephone - 14,300 - 0% 1716520 69000 Allocate O & M Expense - (694,142) - 0% 1716520 69100 Srvcs-Information Technology - 147,560 - 0% 1716520 69200 Liab & Property Ins Charges - 165,110 - 0% 1716562 51020 Salary & Wages - 313,361 52,100 17% 1716562 60010 Administrative Costs - 3,520 1,760 50% 1716562 60480 Contract Srvcs-Other - 53,000 - 0% 1716562 60520 Contract Srvcs-Property Tax - 15,000 - 0% 1716562 61000 Fees-Bank Administration - - 7 0% 2/13/2026
57 92
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1716562 61480 Fees-Investment Admin Expense - 1,000 87 9% 1716562 61600 Overhead Allocation - 103,328 16,246 16% 1716562 61910 Lease-Facility Rent - 4,128 - 0% 1716562 61960 Maintenance-General Maint/Repa - 80,850 4,149 5% 1716562 62000 Maintenance-Building - 59,389 - 0% 1716562 62040 Maintenance-Landscape - 970,207 - 0% 1716562 62200 Maintenance-Vehicle - - 815 0% 1716562 62440 Other-Special Dept Expenditure - 1,200 - 0% 1716562 64080 Supplies-Office - - 164 0% 1716562 64520 Utilities-Electric - 251,880 - 0% 1716562 64660 Utilities-Water - 735,412 249,582 34% 1716562 71010 Furniture & Fixtures - 50,000 - 0% 1800050 51020 Salary & Wages 464,586 464,586 77,243 17% 1800050 60480 Contract Srvcs-Other 184,630 184,630 36,246 20% 1800050 60520 Contract Srvcs-Property Tax 7,893 7,893 - 0% 1800050 60560 Contract Srvcs-Street Sweeping 152,472 152,472 74,331 49% 1800050 60880 Equipment-Safety 3,500 3,500 573 16% 1800050 61600 Overhead Allocation 140,635 140,635 22,111 16% 1800050 61960 Maintenance-General Maint/Repa 65,971 65,971 810 1% 1800050 62040 Maintenance-Landscape 908,759 908,759 423,883 47% 1800050 62800 Prior Period Expense - - 43,527 0% 1800050 64520 Utilities-Electric 9,933 9,933 3,810 38% 1800050 64660 Utilities-Water 539,133 539,133 329,992 61% 1810050 51020 Salary & Wages 43,475 43,475 7,228 17% 1810050 60480 Contract Srvcs-Other 8,888 8,888 1,620 18% 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 1,899 16% 1810050 61910 Lease-Facility Rent 3,600 3,600 5,953 165% 1810050 62040 Maintenance-Landscape 65,726 65,726 27,186 41% 1810050 64520 Utilities-Electric 1,717 1,717 650 38% 1810050 64560 Utilities-Electric-Street Lighting 29,677 29,677 7,694 26% 1810050 64660 Utilities-Water 66,571 66,571 37,433 56% 1820050 51020 Salary & Wages 108,644 108,644 18,063 17% 2/13/2026
58 93
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1820050 60480 Contract Srvcs-Other 19,855 19,855 3,625 18% 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 4,745 16% 1820050 62040 Maintenance-Landscape 170,818 170,818 82,823 48% 1820050 64520 Utilities-Electric 4,761 4,761 1,803 38% 1820050 64560 Utilities-Electric-Street Lighting 65,900 65,900 17,090 26% 1820050 64660 Utilities-Water 78,019 78,019 39,824 51% 1830050 51020 Salary & Wages 9,857 9,857 1,639 17% 1830050 60480 Contract Srvcs-Other 1,826 1,826 332 18% 1830050 60520 Contract Srvcs-Property Tax 205 205 - 0% 1830050 61040 Fees-Bond Administration 22 22 - 0% 1830050 61600 Overhead Allocation 2,738 2,738 430 16% 1830050 62040 Maintenance-Landscape 12,860 12,860 7,582 59% 1830050 64520 Utilities-Electric 512 512 194 38% 1830050 64560 Utilities-Electric-Street Lighting 6,010 6,010 1,559 26% 1830050 64660 Utilities-Water 11,682 11,682 7,418 63% 1840050 51020 Salary & Wages 21,660 21,660 3,601 17% 1840050 60480 Contract Srvcs-Other 6,457 6,457 1,175 18% 1840050 60520 Contract Srvcs-Property Tax 495 495 - 0% 1840050 61040 Fees-Bond Administration 66 66 - 0% 1840050 61600 Overhead Allocation 6,016 6,016 946 16% 1840050 62040 Maintenance-Landscape 18,286 18,286 7,736 42% 1840050 64520 Utilities-Electric 825 825 389 47% 1840050 64560 Utilities-Electric-Street Lighting 22,214 22,214 5,761 26% 1840050 64660 Utilities-Water 42,309 42,309 21,450 51% 1850050 51020 Salary & Wages 2,297 2,297 382 17% 1850050 60480 Contract Srvcs-Other 1,826 1,826 330 18% 1850050 60520 Contract Srvcs-Property Tax 270 270 - 0% 1850050 61040 Fees-Bond Administration 22 22 - 0% 1850050 61600 Overhead Allocation 638 638 100 16% 1850050 62040 Maintenance-Landscape 979 979 392 40% 1850050 64520 Utilities-Electric 30 30 11 38% 1850050 64560 Utilities-Electric-Street Lighting 6,028 6,028 1,563 26% 2/13/2026
59 94
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1850050 64660 Utilities-Water 4,708 4,708 5,018 107% 1860050 51020 Salary & Wages 14,007 14,007 2,329 17% 1860050 60480 Contract Srvcs-Other 726 726 131 18% 1860050 60520 Contract Srvcs-Property Tax 270 270 - 0% 1860050 61040 Fees-Bond Administration 11 11 - 0% 1860050 61600 Overhead Allocation 3,891 3,891 612 16% 1860050 62040 Maintenance-Landscape 20,089 20,089 16,614 83% 1860050 64520 Utilities-Electric 520 520 197 38% 1860050 64560 Utilities-Electric-Street Lighting 2,643 2,643 685 26% 1860050 64660 Utilities-Water 11,001 11,001 6,128 56% 1880050 51020 Salary & Wages 34,327 34,327 5,707 17% 1880050 60480 Contract Srvcs-Other 3,113 3,113 564 18% 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 1,499 16% 1880050 62040 Maintenance-Landscape 59,184 59,184 17,802 30% 1880050 64520 Utilities-Electric 1,600 1,600 606 38% 1880050 64560 Utilities-Electric-Street Lighting 10,369 10,369 2,689 26% 1880050 64660 Utilities-Water 83,351 83,351 38,604 46% 1890050 60520 Contract Srvcs-Property Tax 22 22 - 0% 1890050 64560 Utilities-Electric-Street Lighting 4,673 4,673 1,212 26% 2000050 51020 Salary & Wages 146,541 146,541 24,364 17% 2000050 60480 Contract Srvcs-Other 8,656 8,656 3,084 36% 2000050 60520 Contract Srvcs-Property Tax 485 485 - 0% 2000050 61000 Fees-Bank Administration - - 2 0% 2000050 61040 Fees-Bond Administration 33 33 - 0% 2000050 61480 Fees-Investment Admin Expense 25 25 7 29% 2000050 61600 Overhead Allocation 40,704 40,704 6,400 16% 2000050 62040 Maintenance-Landscape 201,829 201,829 108,763 54% 2000050 64520 Utilities-Electric 4,149 4,149 1,572 38% 2000050 64560 Utilities-Electric-Street Lighting 9,491 9,491 2,461 26% 2000050 64660 Utilities-Water 142,645 142,645 55,798 39% 2020050 51020 Salary & Wages 41,653 41,653 6,925 17% 2020050 60480 Contract Srvcs-Other 4,982 4,982 1,917 38% 2/13/2026
60 95
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2020050 60520 Contract Srvcs-Property Tax 214 214 - 0% 2020050 61000 Fees-Bank Administration - - 4 0% 2020050 61040 Fees-Bond Administration 11 11 - 0% 2020050 61480 Fees-Investment Admin Expense 18 18 15 81% 2020050 61600 Overhead Allocation 11,570 11,570 1,819 16% 2020050 61960 Maintenance-General Maint/Repa 138 138 - 0% 2020050 62040 Maintenance-Landscape 30,166 30,166 17,306 57% 2020050 64520 Utilities-Electric 705 705 267 38% 2020050 64560 Utilities-Electric-Street Lighting 3,608 3,608 936 26% 2020050 64660 Utilities-Water 60,854 60,854 27,567 45% 2030050 51020 Salary & Wages 5,480 5,480 911 17% 2030050 60480 Contract Srvcs-Other 3,172 3,172 1,352 43% 2030050 60520 Contract Srvcs-Property Tax 109 109 - 0% 2030050 61040 Fees-Bond Administration 11 11 - 0% 2030050 61480 Fees-Investment Admin Expense 1 1 2 185% 2030050 61600 Overhead Allocation 1,522 1,522 239 16% 2030050 61960 Maintenance-General Maint/Repa 3,583 3,583 - 0% 2030050 62040 Maintenance-Landscape 2,576 2,576 1,030 40% 2030050 64520 Utilities-Electric 50 50 19 38% 2030050 64560 Utilities-Electric-Street Lighting 397 397 103 26% 2030050 64660 Utilities-Water 3,465 3,465 1,049 30% 2040050 51020 Salary & Wages 16,111 16,111 2,679 17% 2040050 60480 Contract Srvcs-Other 4,749 4,749 1,837 39% 2040050 60520 Contract Srvcs-Property Tax 204 204 - 0% 2040050 61000 Fees-Bank Administration - - 5 0% 2040050 61040 Fees-Bond Administration 11 11 - 0% 2040050 61480 Fees-Investment Admin Expense 30 30 19 64% 2040050 61600 Overhead Allocation 4,475 4,475 704 16% 2040050 62040 Maintenance-Landscape 18,059 18,059 7,239 40% 2040050 64520 Utilities-Electric 508 508 192 38% 2040050 64560 Utilities-Electric-Street Lighting 3,228 3,228 837 26% 2040050 64660 Utilities-Water 18,808 18,808 2,704 14% 2050050 51020 Salary & Wages 8,075 8,075 1,343 17% 2050050 60480 Contract Srvcs-Other 4,206 4,206 1,655 39% 2/13/2026
61 96
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2050050 60520 Contract Srvcs-Property Tax 161 161 - 0% 2050050 61040 Fees-Bond Administration 11 11 - 0% 2050050 61600 Overhead Allocation 2,243 2,243 353 16% 2050050 62040 Maintenance-Landscape 4,258 4,258 1,703 40% 2050050 64520 Utilities-Electric 95 95 36 38% 2050050 64560 Utilities-Electric-Street Lighting 2,583 2,583 670 26% 2050050 64660 Utilities-Water 9,240 9,240 6,984 76% 2060050 51020 Salary & Wages 5,291 5,291 880 17% 2060050 60480 Contract Srvcs-Other 4,125 4,125 1,637 40% 2060050 60520 Contract Srvcs-Property Tax 159 159 - 0% 2060050 61000 Fees-Bank Administration - - 2 0% 2060050 61040 Fees-Bond Administration 11 11 - 0% 2060050 61480 Fees-Investment Admin Expense 16 16 10 61% 2060050 61600 Overhead Allocation 1,470 1,470 231 16% 2060050 62040 Maintenance-Landscape 1,940 1,940 776 40% 2060050 64520 Utilities-Electric 156 156 59 38% 2060050 64560 Utilities-Electric-Street Lighting 2,235 2,235 580 26% 2060050 64660 Utilities-Water 3,070 3,070 1,407 46% 2070050 51020 Salary & Wages 8,830 8,830 1,468 17% 2070050 60480 Contract Srvcs-Other 4,266 4,266 1,682 39% 2070050 60520 Contract Srvcs-Property Tax 170 170 - 0% 2070050 61000 Fees-Bank Administration - - 1 0% 2070050 61040 Fees-Bond Administration 11 11 - 0% 2070050 61480 Fees-Investment Admin Expense 3 3 3 95% 2070050 61600 Overhead Allocation 2,453 2,453 386 16% 2070050 62040 Maintenance-Landscape 2,713 2,713 1,229 45% 2070050 64520 Utilities-Electric 85 85 32 38% 2070050 64560 Utilities-Electric-Street Lighting 2,240 2,240 581 26% 2070050 64660 Utilities-Water 8,987 8,987 5,819 65% 2080050 51020 Salary & Wages 41,543 41,543 6,907 17% 2080050 60480 Contract Srvcs-Other 4,577 4,577 1,608 35% 2080050 60520 Contract Srvcs-Property Tax 286 286 - 0% 2080050 61000 Fees-Bank Administration - - 5 0% 2080050 61040 Fees-Bond Administration 22 22 - 0% 2/13/2026
62 97
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2080050 61480 Fees-Investment Admin Expense 54 54 18 34% 2080050 61600 Overhead Allocation 11,539 11,539 1,814 16% 2080050 62040 Maintenance-Landscape 73,573 73,573 19,692 27% 2080050 64520 Utilities-Electric 1,655 1,655 627 38% 2080050 64560 Utilities-Electric-Street Lighting 5,513 5,513 1,430 26% 2080050 64660 Utilities-Water 40,700 40,700 24,810 61% 2090050 51020 Salary & Wages 16,121 16,121 2,680 17% 2090050 60480 Contract Srvcs-Other 3,588 3,588 1,478 41% 2090050 60520 Contract Srvcs-Property Tax 138 138 - 0% 2090050 61000 Fees-Bank Administration - - 1 0% 2090050 61040 Fees-Bond Administration 11 11 - 0% 2090050 61480 Fees-Investment Admin Expense 4 4 4 102% 2090050 61600 Overhead Allocation 4,478 4,478 704 16% 2090050 62040 Maintenance-Landscape 8,670 8,670 3,180 37% 2090050 64520 Utilities-Electric 292 292 111 38% 2090050 64560 Utilities-Electric-Street Lighting 1,220 1,220 316 26% 2090050 64660 Utilities-Water 24,255 24,255 17,345 72% 2100050 51020 Salary & Wages 43,415 43,415 7,218 17% 2100050 60480 Contract Srvcs-Other 7,889 7,889 2,893 37% 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 1,896 16% 2100050 62040 Maintenance-Landscape 48,024 48,024 19,209 40% 2100050 64520 Utilities-Electric 1,079 1,079 409 38% 2100050 64560 Utilities-Electric-Street Lighting 7,532 7,532 1,953 26% 2100050 64660 Utilities-Water 59,653 59,653 41,538 70% 2110050 51020 Salary & Wages 14,019 14,019 2,331 17% 2110050 60480 Contract Srvcs-Other 7,018 7,018 2,308 33% 2110050 60520 Contract Srvcs-Property Tax 206 206 - 0% 2110050 61040 Fees-Bond Administration 33 33 - 0% 2110050 61600 Overhead Allocation 3,894 3,894 612 16% 2110050 62040 Maintenance-Landscape 4,138 4,138 1,655 40% 2110050 64520 Utilities-Electric 116 116 44 38% 2/13/2026
63 98
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2110050 64560 Utilities-Electric-Street Lighting 4,741 4,741 1,229 26% 2110050 64660 Utilities-Water 13,860 13,860 6,698 48% 2120050 51020 Salary & Wages 194,055 194,055 32,264 17% 2120050 60480 Contract Srvcs-Other 15,794 15,794 5,301 34% 2120050 60520 Contract Srvcs-Property Tax 840 840 - 0% 2120050 61000 Fees-Bank Administration - - 55 0% 2120050 61040 Fees-Bond Administration 66 66 - 0% 2120050 61280 Debt Service-Principal - - 38,000 0% 2120050 61480 Fees-Investment Admin Expense 170 170 220 129% 2120050 61600 Overhead Allocation 53,902 53,902 8,475 16% 2120050 61910 Lease-Facility Rent 6,790 6,790 2,520 37% 2120050 61960 Maintenance-General Maint/Repa 19,440 19,440 4,288 22% 2120050 62040 Maintenance-Landscape 247,027 247,027 71,156 29% 2120050 64520 Utilities-Electric 3,633 3,633 1,376 38% 2120050 64560 Utilities-Electric-Street Lighting 11,550 11,550 2,995 26% 2120050 64660 Utilities-Water 50,820 50,820 31,296 62% 2120050 71030 Machinery & Equipment - 38,000 - 0% 2130050 51020 Salary & Wages 87,934 87,934 14,620 17% 2130050 60480 Contract Srvcs-Other 6,796 6,796 2,426 36% 2130050 60520 Contract Srvcs-Property Tax 303 303 - 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 3,840 16% 2130050 61960 Maintenance-General Maint/Repa 4,257 4,257 - 0% 2130050 62000 Maintenance-Building 6,816 6,816 2,684 39% 2130050 62040 Maintenance-Landscape 87,356 87,356 42,320 48% 2130050 63920 Supplies-Building & Ground 1,100 1,100 - 0% 2130050 64520 Utilities-Electric 3,465 3,465 1,312 38% 2130050 64560 Utilities-Electric-Street Lighting 3,675 3,675 953 26% 2130050 64660 Utilities-Water 92,400 92,400 51,141 55% 2140050 51020 Salary & Wages 16,244 16,244 2,701 17% 2140050 60480 Contract Srvcs-Other 4,663 4,663 1,847 40% 2140050 60520 Contract Srvcs-Property Tax 216 216 - 0% 2140050 61000 Fees-Bank Administration - - 2 0% 2/13/2026
64 99
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2140050 61040 Fees-Bond Administration 11 11 - 0% 2140050 61480 Fees-Investment Admin Expense 5 5 6 122% 2140050 61600 Overhead Allocation 4,512 4,512 709 16% 2140050 61960 Maintenance-General Maint/Repa 2,828 2,828 - 0% 2140050 62040 Maintenance-Landscape 11,829 11,829 6,896 58% 2140050 64520 Utilities-Electric 178 178 67 38% 2140050 64560 Utilities-Electric-Street Lighting 2,086 2,086 541 26% 2140050 64660 Utilities-Water 15,619 15,619 8,601 55% 2150050 51020 Salary & Wages 34,266 34,266 5,697 17% 2150050 60480 Contract Srvcs-Other 5,475 5,475 2,388 44% 2150050 60520 Contract Srvcs-Property Tax 368 368 - 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 1,496 16% 2150050 62040 Maintenance-Landscape 20,480 20,480 5,192 25% 2150050 64520 Utilities-Electric 477 477 181 38% 2150050 64560 Utilities-Electric-Street Lighting 337 337 87 26% 2150050 64660 Utilities-Water 57,179 57,179 20,772 36% 2160050 51020 Salary & Wages 179,235 179,235 29,800 17% 2160050 60480 Contract Srvcs-Other 9,187 9,187 3,246 35% 2160050 60520 Contract Srvcs-Property Tax 465 465 - 0% 2160050 61000 Fees-Bank Administration - - 15 0% 2160050 61040 Fees-Bond Administration 33 33 - 0% 2160050 61480 Fees-Investment Admin Expense 81 81 58 71% 2160050 61600 Overhead Allocation 49,786 49,786 7,828 16% 2160050 61960 Maintenance-General Maint/Repa 2,750 2,750 - 0% 2160050 62000 Maintenance-Building 7,128 7,128 2,684 38% 2160050 62040 Maintenance-Landscape 199,793 199,793 128,207 64% 2160050 63920 Supplies-Building & Ground 1,650 1,650 - 0% 2160050 64520 Utilities-Electric 3,362 3,362 1,273 38% 2160050 64560 Utilities-Electric-Street Lighting 5,250 5,250 1,361 26% 2160050 64660 Utilities-Water 217,128 217,128 162,407 75% 2170050 51020 Salary & Wages 17,611 17,611 2,928 17% 2170050 60480 Contract Srvcs-Other 4,410 4,410 1,734 39% 2/13/2026
65 100
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2170050 60520 Contract Srvcs-Property Tax 241 241 - 0% 2170050 61000 Fees-Bank Administration - - 5 0% 2170050 61040 Fees-Bond Administration 11 11 - 0% 2170050 61480 Fees-Investment Admin Expense 39 39 19 50% 2170050 61600 Overhead Allocation 4,892 4,892 769 16% 2170050 62040 Maintenance-Landscape 20,861 20,861 11,385 55% 2170050 64520 Utilities-Electric 663 663 251 38% 2170050 64560 Utilities-Electric-Street Lighting 1,679 1,679 435 26% 2170050 64660 Utilities-Water 20,863 20,863 9,239 44% 2180050 51020 Salary & Wages 30,388 30,388 5,052 17% 2180050 60480 Contract Srvcs-Other 3,942 3,942 1,579 40% 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 6 12% 2180050 61600 Overhead Allocation 8,441 8,441 1,327 16% 2180050 62040 Maintenance-Landscape 51,162 51,162 12,879 25% 2180050 64520 Utilities-Electric 859 859 325 38% 2180050 64560 Utilities-Electric-Street Lighting 1,937 1,937 502 26% 2180050 64660 Utilities-Water 27,112 27,112 13,640 50% 2190050 51020 Salary & Wages 120,092 120,092 19,967 17% 2190050 60480 Contract Srvcs-Other 6,371 6,371 2,311 36% 2190050 60520 Contract Srvcs-Property Tax 324 324 - 0% 2190050 61000 Fees-Bank Administration - - 4 0% 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 5,245 16% 2190050 62040 Maintenance-Landscape 211,158 211,158 81,031 38% 2190050 64520 Utilities-Electric 4,898 4,898 1,855 38% 2190050 64560 Utilities-Electric-Street Lighting 3,675 3,675 953 26% 2190050 64660 Utilities-Water 98,175 98,175 41,302 42% 2197500 70000 Construction - - 1,823 0% 2200050 51020 Salary & Wages 52,380 52,380 8,709 17% 2200050 60480 Contract Srvcs-Other 4,056 4,056 1,610 40% 2/13/2026
66 101
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2200050 60520 Contract Srvcs-Property Tax 165 165 - 0% 2200050 61000 Fees-Bank Administration - - 6 0% 2200050 61040 Fees-Bond Administration 11 11 - 0% 2200050 61480 Fees-Investment Admin Expense 81 81 23 29% 2200050 61600 Overhead Allocation 14,549 14,549 2,287 16% 2200050 62040 Maintenance-Landscape 99,796 99,796 56,920 57% 2200050 64520 Utilities-Electric 2,327 2,327 881 38% 2200050 64560 Utilities-Electric-Street Lighting 1,853 1,853 481 26% 2200050 64660 Utilities-Water 75,075 75,075 31,914 43% 2210050 51020 Salary & Wages 88,589 88,589 14,729 17% 2210050 60480 Contract Srvcs-Other 7,184 7,184 2,638 37% 2210050 60520 Contract Srvcs-Property Tax 399 399 - 0% 2210050 61000 Fees-Bank Administration - - 17 0% 2210050 61040 Fees-Bond Administration 22 22 - 0% 2210050 61480 Fees-Investment Admin Expense 187 187 75 40% 2210050 61600 Overhead Allocation 24,607 24,607 3,869 16% 2210050 61960 Maintenance-General Maint/Repa 1,137 1,137 - 0% 2210050 62040 Maintenance-Landscape 145,902 145,902 66,402 46% 2210050 64520 Utilities-Electric 3,378 3,378 1,280 38% 2210050 64560 Utilities-Electric-Street Lighting 6,019 6,019 1,561 26% 2210050 64660 Utilities-Water 44,784 44,784 19,022 42% 2220050 51020 Salary & Wages 2,080 2,080 346 17% 2220050 60480 Contract Srvcs-Other 2,965 2,965 1,407 47% 2220050 60520 Contract Srvcs-Property Tax 140 140 - 0% 2220050 61040 Fees-Bond Administration 11 11 - 0% 2220050 61480 Fees-Investment Admin Expense - - 1 0% 2220050 61600 Overhead Allocation 578 578 91 16% 2220050 61960 Maintenance-General Maint/Repa 1,063 1,063 - 0% 2220050 64560 Utilities-Electric-Street Lighting 183 183 47 26% 2230050 51020 Salary & Wages 54,170 54,170 9,006 17% 2230050 60480 Contract Srvcs-Other 4,517 4,517 1,750 39% 2230050 60520 Contract Srvcs-Property Tax 309 309 - 0% 2230050 61000 Fees-Bank Administration - - 11 0% 2230050 61040 Fees-Bond Administration 11 11 - 0% 2/13/2026
67 102
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2230050 61480 Fees-Investment Admin Expense 77 77 43 56% 2230050 61600 Overhead Allocation 15,047 15,047 2,366 16% 2230050 61960 Maintenance-General Maint/Repa 1,881 1,881 - 0% 2230050 62040 Maintenance-Landscape 66,886 66,886 16,291 24% 2230050 64520 Utilities-Electric 1,190 1,190 451 38% 2230050 64560 Utilities-Electric-Street Lighting 2,653 2,653 688 26% 2230050 64660 Utilities-Water 59,263 59,263 35,264 60% 2240050 51020 Salary & Wages 10,554 10,554 1,755 17% 2240050 60480 Contract Srvcs-Other 3,248 3,248 1,343 41% 2240050 60520 Contract Srvcs-Property Tax 142 142 - 0% 2240050 61040 Fees-Bond Administration 11 11 - 0% 2240050 61480 Fees-Investment Admin Expense 2 2 2 82% 2240050 61600 Overhead Allocation 2,932 2,932 461 16% 2240050 62040 Maintenance-Landscape 4,472 4,472 1,174 26% 2240050 64520 Utilities-Electric 191 191 72 38% 2240050 64560 Utilities-Electric-Street Lighting 885 885 230 26% 2240050 64660 Utilities-Water 16,606 16,606 3,769 23% 2250050 51020 Salary & Wages 100,020 100,020 16,630 17% 2250050 60480 Contract Srvcs-Other 3,431 3,431 1,370 40% 2250050 60520 Contract Srvcs-Property Tax 366 366 - 0% 2250050 61000 Fees-Bank Administration - - 17 0% 2250050 61040 Fees-Bond Administration 11 11 - 0% 2250050 61480 Fees-Investment Admin Expense 374 374 59 16% 2250050 61600 Overhead Allocation 27,782 27,782 4,368 16% 2250050 61960 Maintenance-General Maint/Repa - - - 0% 2250050 62000 Maintenance-Building 18,456 18,456 5,550 30% 2250050 62040 Maintenance-Landscape 199,794 199,794 80,568 40% 2250050 63920 Supplies-Building & Ground 5,500 5,500 - 0% 2250050 64520 Utilities-Electric 7,508 7,508 2,844 38% 2250050 64560 Utilities-Electric-Street Lighting 1,582 1,582 410 26% 2250050 64640 Utilities-Telephone 1,320 1,320 - 0% 2250050 64660 Utilities-Water 86,626 86,626 57,352 66% 2260050 51020 Salary & Wages 3,452 3,452 574 17% 2260050 60480 Contract Srvcs-Other 3,179 3,179 1,318 41% 2/13/2026
68 103
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2260050 60520 Contract Srvcs-Property Tax 136 136 - 0% 2260050 61000 Fees-Bank Administration - - 1 0% 2260050 61040 Fees-Bond Administration 11 11 - 0% 2260050 61480 Fees-Investment Admin Expense 6 6 4 68% 2260050 61600 Overhead Allocation 959 959 151 16% 2260050 62040 Maintenance-Landscape 1,339 1,339 309 23% 2260050 64520 Utilities-Electric 49 49 19 38% 2260050 64560 Utilities-Electric-Street Lighting 840 840 218 26% 2260050 64660 Utilities-Water 1,921 1,921 3,694 192% 2270050 51020 Salary & Wages 25,440 25,440 4,230 17% 2270050 60480 Contract Srvcs-Other 3,328 3,328 1,342 40% 2270050 60520 Contract Srvcs-Property Tax 143 143 - 0% 2270050 61000 Fees-Bank Administration - - 11 0% 2270050 61040 Fees-Bond Administration 11 11 - 0% 2270050 61480 Fees-Investment Admin Expense 78 78 43 56% 2270050 61600 Overhead Allocation 7,066 7,066 1,111 16% 2270050 61960 Maintenance-General Maint/Repa 5,867 5,867 - 0% 2270050 62040 Maintenance-Landscape 39,292 39,292 11,533 29% 2270050 64520 Utilities-Electric 577 577 219 38% 2270050 64560 Utilities-Electric-Street Lighting 1,414 1,414 367 26% 2270050 64660 Utilities-Water 12,734 12,734 5,778 45% 2280050 51020 Salary & Wages 20,291 20,291 3,374 17% 2280050 60480 Contract Srvcs-Other 3,021 3,021 1,249 41% 2280050 60520 Contract Srvcs-Property Tax 136 136 - 0% 2280050 61000 Fees-Bank Administration - - 1 0% 2280050 61040 Fees-Bond Administration 11 11 - 0% 2280050 61480 Fees-Investment Admin Expense 1 1 3 325% 2280050 61600 Overhead Allocation 5,636 5,636 886 16% 2280050 61960 Maintenance-General Maint/Repa 6,200 6,200 - 0% 2280050 62040 Maintenance-Landscape 21,410 21,410 8,958 42% 2280050 64520 Utilities-Electric 401 401 152 38% 2280050 64560 Utilities-Electric-Street Lighting 496 496 129 26% 2280050 64660 Utilities-Water 15,159 15,159 13,044 86% 2290050 51020 Salary & Wages 2,556 2,556 425 17% 2/13/2026
69 104
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2290050 60480 Contract Srvcs-Other 2,253 2,253 992 44% 2290050 60520 Contract Srvcs-Property Tax 103 103 - 0% 2290050 61480 Fees-Investment Admin Expense - - 2 0% 2290050 61600 Overhead Allocation 710 710 112 16% 2290050 61960 Maintenance-General Maint/Repa 687 687 - 0% 2290050 62040 Maintenance-Landscape 1,058 1,058 423 40% 2290050 64520 Utilities-Electric 25 25 9 38% 2290050 64660 Utilities-Water 1,703 1,703 1,029 60% 2310050 51020 Salary & Wages 17,654 17,654 2,935 17% 2310050 60480 Contract Srvcs-Other 16,080 16,080 1,037 6% 2310050 60520 Contract Srvcs-Property Tax 200 200 - 0% 2310050 61000 Fees-Bank Administration 10 10 1 12% 2310050 61480 Fees-Investment Admin Expense 50 50 3 6% 2310050 61600 Overhead Allocation 4,353 4,353 684 16% 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 61000 Fees-Bank Administration 890 890 510 57% 3020060 61480 Fees-Investment Admin Expense 1,000 1,000 2,154 215% 3027500 60360 Contract Srvcs-Engineering - - 60,380 0% 3027500 60480 Contract Srvcs-Other - - 7,209 0% 3027500 60640 Contract Srvcs-Inspection - - 17,406 0% 3027500 70000 Construction - - 62,740 0% 3060060 51020 Salary & Wages 1,168,999 1,168,999 498,361 43% 3060060 51040 Overtime 22,908 22,908 29,449 129% 3060060 51044 FLSA Overtime - - 4,079 0% 3060060 51100 Leave-Administrative Buyout Leave 9,200 9,200 4,327 47% 3060060 51110 Leave-Annual Buyoutave 14,780 14,780 14,349 97% 3060060 51120 Leave-Compensated Absences/S 6,670 6,670 2,610 39% 3060060 51140 Leave-Holiday Buyout 4,540 4,540 - 0% 3060060 52000 Allowance-Auto 1,800 1,800 821 46% 2/13/2026
70 105
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
3060060 52200 Allowance-Mobile CommunicationDevice 1,080 1,080 502 46% 3060060 52400 Benefit-ADD/ Life Insurance 5,875 5,875 824 14% 3060060 52450 Benefit-Worker's Compensation 169,304 169,304 75,474 45% 3060060 52700 Benefit-Deferred CompensationMatching - - 5,550 0% 3060060 52800 Benefit-Dental 14,707 14,707 5,812 40% 3060060 53000 Benefit-Short/Long Term Disability 17,870 17,870 1,916 11% 3060060 53300 Benefit-PERS Health 190,807 190,807 106,341 56% 3060060 53400 Benefit-PERS Retirement 243,395 243,395 111,806 46% 3060060 53600 Benefit-Vision 5,522 5,522 2,182 40% 3060060 53700 Taxes-FICA/Medicare Employer 17,293 17,293 8,062 47% 3060060 53980 Vacancy Factor (75,790) (75,790) - 0% 3060060 60680 Contract Srvcs-Traffic Mark Sand 110,000 117,701 30,496 26% 3060060 61000 Fees-Bank Administration 920 920 418 45% 3060060 61480 Fees-Investment Admin Expense 4,400 4,400 1,629 37% 3060060 62220 Vehicle Fuel 36,000 36,000 12,143 34% 3060060 62800 Prior Period Expense - - 49 0% 3060060 64040 Supplies-Maintenance 200,000 200,000 72,434 36% 3060060 64560 Utilities-Electric-Street Lighting 315,000 315,000 170,094 54% 3060060 69200 Liab & Property Ins Charges 113,860 113,860 56,930 50% 3067500 60360 Contract Srvcs-Engineering - - 94,331 0% 3067500 60440 Contract Srvcs-Legal - - 1,441 0% 3067500 62680 Postage - - 126 0% 3067500 62720 Printing - - 670 0% 3067500 70000 Construction - - 54,414 0% 3070060 61000 Fees-Bank Administration 300 300 257 86% 3070060 61480 Fees-Investment Admin Expense 1,500 1,500 967 64% 3077500 60360 Contract Srvcs-Engineering - - 3,199 0% 3077500 60480 Contract Srvcs-Other - - 17,307 0% 3077500 62720 Printing - - 147 0% 3077500 70000 Construction - - 1,570,852 0% 3115900 51020 Salary & Wages 1,225,800 1,225,800 514,527 42% 3115900 51040 Overtime 1,500 1,500 - 0% 3115900 51044 FLSA Overtime - - 7,584 0% 3115900 51060 Part-Time Salary (PERS) 57,040 57,040 13,529 24% 2/13/2026
71 106
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
3115900 51080 Part-Time Salary (PARS) 250,390 250,390 104,548 42% 3115900 51110 Leave-Annual Buyoutave 7,900 7,900 - 0% 3115900 51140 Leave-Holiday Buyout 8,180 8,180 - 0% 3115900 52200 Allowance-Mobile CommunicationDevice 960 960 438 46% 3115900 52400 Benefit-ADD/ Life Insurance 5,406 5,406 872 16% 3115900 52450 Benefit-Worker's Compensation 12,345 12,345 4,897 40% 3115900 52700 Benefit-Deferred CompensationMatching - - 5,551 0% 3115900 52800 Benefit-Dental 17,674 17,674 6,838 39% 3115900 53000 Benefit-Short/Long Term Disability 20,854 20,854 2,179 10% 3115900 53100 Benefit-Retiree Medicals 54,010 54,010 33,084 61% 3115900 53200 Benefit-PARS Retirement 3,255 3,255 1,358 42% 3115900 53300 Benefit-PERS Health 245,300 245,300 120,459 49% 3115900 53400 Benefit-PERS Retirement 244,900 244,900 112,400 46% 3115900 53600 Benefit-Vision 6,636 6,636 2,568 39% 3115900 53700 Taxes-FICA/Medicare Employer 22,240 22,240 9,394 42% 3115900 53800 Taxes-Unemployment Insurance - - (14) 0% 3115900 53980 Vacancy Factor (87,122) (87,122) - 0% 3115900 60010 Administrative Costs 68,000 68,000 34,000 50% 3115900 60440 Contract Srvcs-Legal 7,520 7,520 6,065 81% 3115900 60480 Contract Srvcs-Other 201,583 201,583 5,120 3% 3115900 60520 Contract Srvcs-Property Tax 29,500 29,500 2 0% 3115900 61000 Fees-Bank Administration - - 65 0% 3115900 61200 Fees-Credit Card Merchant 2,160 2,160 1,655 77% 3115900 61480 Fees-Investment Admin Expense 1,500 1,500 293 20% 3115900 61750 Insurance-Special Event 1,000 1,000 306 31% 3115900 62000 Maintenance-Building 97,588 97,588 41,143 42% 3115900 62160 Maintenance-Software Licenses 2,888 2,888 452 16% 3115900 62440 Other-Special Dept Expenditure 3,440 3,440 1,008 29% 3115900 62520 Other-Suspense-Expenses - - 6,501 0% 3115900 62680 Postage 1,000 1,000 463 46% 3115900 62720 Printing 1,850 1,850 294 16% 3115900 62800 Prior Period Expense - - 1,599 0% 3115900 62920 Program-Collection Development 208,340 208,540 33,549 16% 3115900 63360 Program-Special Events 23,500 23,500 4,349 19% 2/13/2026
72 107
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
3115900 63880 Subscription-Membership, Dues, & Publications3,217 3,217 2,807 87% 3115900 64000 Supplies-Library 14,000 14,000 5,629 40% 3115900 64080 Supplies-Office 2,000 2,000 586 29% 3115900 64280 Training-Conference/Meeting 3,250 3,250 1,452 45% 3115900 64360 Training & Development 3,442 3,442 947 28% 3115900 64520 Utilities-Electric 153,400 153,400 71,999 47% 3115900 64600 Utilities-Natural Gas 10,620 10,620 2,180 21% 3115900 64660 Utilities-Water 15,340 15,340 5,383 35% 3115900 69100 Srvcs-Information Technology 253,470 253,470 126,735 50% 3115900 69200 Liab & Property Ins Charges 137,860 137,860 68,930 50% 3115900 71010 Furniture & Fixtures 14,664 14,664 - 0% 3160060 61000 Fees-Bank Administration 300 300 174 58% 3160060 61480 Fees-Investment Admin Expense 1,600 1,600 667 42% 3167500 60360 Contract Srvcs-Engineering - - 15,525 0% 3167500 60480 Contract Srvcs-Other - - 5,131 0% 3190060 61480 Fees-Investment Admin Expense 10 10 - 0% 3197500 70000 Construction - 56,263 2,024 4% 3220040 53100 Benefit-Retiree Medicals 2,100 2,100 1,181 56% 3220040 60200 Contract Srvcs-Audit 400 400 - 0% 3220040 60440 Contract Srvcs-Legal 3,550 3,550 - 0% 3220040 60480 Contract Srvcs-Other 95,000 132,144 42,408 32% 3220040 61000 Fees-Bank Administration 340 340 28 8% 3220040 61480 Fees-Investment Admin Expense 350 350 68 19% 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 61 68% 3230040 61480 Fees-Investment Admin Expense 400 400 371 93% 3360060 61000 Fees-Bank Administration 60 60 37 61% 3360060 61480 Fees-Investment Admin Expense 250 250 153 61% 3367500 70000 Construction - - 24,921 0% 3380010 60440 Contract Srvcs-Legal - - 88 0% 3380010 60480 Contract Srvcs-Other 166,500 166,500 100,000 60% 3380010 61000 Fees-Bank Administration - - 5 0% 2/13/2026
73 108
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
3380010 61480 Fees-Investment Admin Expense 51 51 11 22% 3410010 60440 Contract Srvcs-Legal - - 293 0% 3410010 60480 Contract Srvcs-Other 30,000 30,000 1,610 5% 3410010 62880 Program-CDBG Special Programs 69,000 69,000 - 0% 3417500 60360 Contract Srvcs-Engineering - - 17,735 0% 3417500 60480 Contract Srvcs-Other - - 4,200 0% 3417500 70000 Construction - - 324,641 0% 3500030 60840 Equipment-Furniture < $5000 - 1,700 - 0% 3500030 64080 Supplies-Office - 800 - 0% 3507500 70000 Construction - - 135,077 0% 3530010 60480 Contract Srvcs-Other - - 5,150 0% 3530050 60800 Equipment < $5000 18,000 18,000 - 0% 3530050 61000 Fees-Bank Administration - - 12 0% 3530050 61480 Fees-Investment Admin Expense 50 50 59 119% 3530050 63120 Program-Marketing 4,000 4,000 - 0% 3530050 63360 Program-Special Events 3,000 3,000 - 0% 3537500 70000 Construction - - 59,679 0% 3550030 51040 Overtime - 154,017 52,748 34% 3550030 51044 FLSA Overtime - - 353 0% 3550030 53150 Benefit-Allocation - 16,091 6,862 43% 3550030 60800 Equipment < $5000 - 5,250 4,897 93% 3550030 60840 Equipment-Furniture < $5000 - - 1,651 0% 3550030 60880 Equipment-Safety - 120,000 - 0% 3550030 61000 Fees-Bank Administration - - 1 0% 3550030 64080 Supplies-Office - - 576 0% 3550030 64200 Supplies-Safety - 3,912 2,168 55% 3550030 64280 Training-Conference/Meeting - 2,000 581 29% 3550030 64360 Training & Development - 4,730 - 0% 3570050 60480 Contract Srvcs-Other - - 350 0% 3570050 60840 Equipment-Furniture < $5000 - - 4,847 0% 3570050 62920 Program-Collection Development - 14,760 3,020 20% 3570050 64000 Supplies-Library - - 1,346 0% 3577500 70000 Construction - - 3,600 0% 3580030 51040 Overtime - 91,234 105,393 116% 2/13/2026
74 109
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
3580030 51044 FLSA Overtime - - 1,075 0% 3580030 61000 Fees-Bank Administration - - 70 0% 3580030 61480 Fees-Investment Admin Expense - - 33 0% 3580030 62800 Prior Period Expense - - 898 0% 3580030 63880 Subscription-Membership, Dues, & Publications- - 4,995 0% 3580030 71060 Vehicles - 120,000 79,233 66% 3580040 71020 Software & Intangible Assets - 7,975 - 0% 3580050 51020 Salary & Wages - 87,000 29,089 33% 3580050 51040 Overtime - 150 - 0% 3580050 51044 FLSA Overtime - - 609 0% 3580050 51110 Leave-Annual Buyoutave - - 3,109 0% 3580050 51140 Leave-Holiday Buyout - - 418 0% 3580050 52400 Benefit-ADD/ Life Insurance - 273 48 18% 3580050 52450 Benefit-Worker's Compensation - 697 260 37% 3580050 52700 Benefit-Deferred CompensationMatching - - 514 0% 3580050 52800 Benefit-Dental - 1,262 526 42% 3580050 53000 Benefit-Short/Long Term Disability - 1,524 145 10% 3580050 53300 Benefit-PERS Health - 18,020 10,047 56% 3580050 53400 Benefit-PERS Retirement - 13,200 5,846 44% 3580050 53600 Benefit-Vision - 474 198 42% 3580050 53700 Taxes-FICA/Medicare Employer - 1,260 593 47% 3580050 53900 Allocate Personnel Costs - 75,808 - 0% 3580050 60320 Contract Srvcs-Consultant - 116,484 8,871 8% 3580050 60480 Contract Srvcs-Other - 2,646,897 355,488 13% 3580050 60760 Equipment-Computers < $5000 - 9,003 - 0% 3580050 62800 Prior Period Expense - - 44,423 0% 3597500 70000 Construction - - 107,380 0% 3740010 61000 Fees-Bank Administration - - 189 0% 3740010 61480 Fees-Investment Admin Expense - - 952 0% 3747500 60480 Contract Srvcs-Other - - 50,130 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% 3770030 53900 Allocate Personnel Costs 697,187 697,187 - 0% 2/13/2026
75 110
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
3770030 62800 Prior Period Expense - - (480,000) 0% 3777500 70000 Construction - - 952,247 0% 3777500 71030 Machinery & Equipment - - 480,000 0% 4020030 61000 Fees-Bank Administration 20 20 2 11% 4020030 61480 Fees-Investment Admin Expense 75 75 2 3% 4030030 61000 Fees-Bank Administration - - 5 0% 4030030 61480 Fees-Investment Admin Expense - - 40 0% 4040030 61000 Fees-Bank Administration - - 7 0% 4040030 61480 Fees-Investment Admin Expense - - 24 0% 4040030 64200 Supplies-Safety - 182,773 - 0% 4050030 61000 Fees-Bank Administration - - 1 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 15 14% 4110030 62120 Maintenance-Radio Equipment - 10,000 9,249 92% 4110030 63050 Program-SWAT - 26,500 - 0% 4110030 64200 Supplies-Safety - 13,000 - 0% 4113160 51020 Salary & Wages 166,515 166,515 49,216 30% 4113160 51110 Leave-Annual Buyoutave - - 42,619 0% 4113160 51140 Leave-Holiday Buyout - - 939 0% 4113160 51200 POST/Educational Certificate Pay 12,631 12,631 - 0% 4113160 52300 Allowance-Uniform 900 900 268 30% 4113160 52400 Benefit-ADD/ Life Insurance 720 720 35 5% 4113160 52450 Benefit-Worker's Compensation 19,715 19,715 4,588 23% 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 53300 Benefit-PERS Health - - 4,101 0% 4113160 53400 Benefit-PERS Retirement 76,000 76,000 22,873 30% 4113160 53600 Benefit-Vision 237 237 48 20% 4113160 53700 Taxes-FICA/Medicare Employer 2,415 2,415 1,271 53% 4113180 51020 Salary & Wages - - 31,635 0% 4113180 51110 Leave-Annual Buyoutave - - 9,886 0% 4113180 52300 Allowance-Uniform - - 183 0% 2/13/2026
76 111
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
4113180 52400 Benefit-ADD/ Life Insurance - - 35 0% 4113180 52450 Benefit-Worker's Compensation - - 3,284 0% 4113180 52800 Benefit-Dental - - 128 0% 4113180 53000 Benefit-Short/Long Term Disability - - 58 0% 4113180 53300 Benefit-PERS Health - - 3,050 0% 4113180 53400 Benefit-PERS Retirement - - 16,827 0% 4113180 53600 Benefit-Vision - - 48 0% 4113180 53700 Taxes-FICA/Medicare Employer - - 596 0% 4316120 51020 Salary & Wages 96,400 96,400 - 0% 4316120 52400 Benefit-ADD/ Life Insurance 273 273 - 0% 4316120 52450 Benefit-Worker's Compensation 3,066 3,066 - 0% 4316120 52800 Benefit-Dental 1,262 1,262 - 0% 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 49,274 6% 4316120 60560 Contract Srvcs-Street Sweeping 68,000 68,000 33,449 49% 4316120 60640 Contract Srvcs-Inspection 160,000 160,000 50,640 32% 4316120 60720 Contract Srvcs-Underground/Open 125,000 125,000 - 0% 4316120 61000 Fees-Bank Administration 110 110 46 42% 4316120 61480 Fees-Investment Admin Expense 500 500 187 37% 4316120 62320 Other-Contingency 5,000 5,000 - 0% 4316120 62720 Printing 3,000 3,000 754 25% 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 1,215 50% 4316120 69200 Liab & Property Ins Charges 8,790 8,790 4,395 50% 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 6 64% 2/13/2026
77 112
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
5020060 61480 Fees-Investment Admin Expense 50 50 25 50% 5110040 61000 Fees-Bank Administration 30 30 14 47% 5110040 61480 Fees-Investment Admin Expense 150 150 55 37% 5130040 61000 Fees-Bank Administration 165 165 57 35% 5130040 61480 Fees-Investment Admin Expense 800 800 176 22% 5137500 60480 Contract Srvcs-Other - - 52,660 0% 5510060 61000 Fees-Bank Administration 490 490 236 48% 5510060 61480 Fees-Investment Admin Expense 4,200 4,200 938 22% 5517500 60480 Contract Srvcs-Other - - 13,824 0% 5767500 70000 Construction - - 375 0% 6010040 51020 Salary & Wages 14,058 14,058 - 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 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 2,834 57% 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% 6010040 53700 Taxes-FICA/Medicare Employer 204 204 - 0% 6010040 60010 Administrative Costs 25,100 25,100 538 2% 6020010 61000 Fees-Bank Administration 70 70 14 20% 6020010 61480 Fees-Investment Admin Expense 180 180 101 56% 6029100 61280 Debt Service-Principal 1,765,000 1,765,000 1,765,000 100% 6029100 61281 Private Purpose TrstFund Contr - - (1,765,000) 0% 6029200 61040 Fees-Bond Administration 8,625 8,625 500 6% 6029200 61240 Debt Service-Interest 1,033,319 1,033,319 533,972 52% 6559100 61280 Debt Service-Principal 670,000 670,000 - 0% 6559200 61040 Fees-Bond Administration 6,000 6,000 1,100 18% 6559200 61240 Debt Service-Interest 54,600 54,600 27,300 50% 6569100 61280 Debt Service-Principal 2,555,000 2,555,000 2,555,000 100% 6569200 61240 Debt Service-Interest 1,064,488 1,064,488 552,784 52% 2/13/2026
78 113
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
6579100 61280 Debt Service-Principal 445,000 445,000 445,000 100% 6579200 61240 Debt Service-Interest 182,638 182,638 93,544 51% 6580010 61575 Loss on Sale - - 5 0% 6589100 61280 Debt Service-Principal 2,405,000 2,405,000 2,405,000 100% 6589200 61240 Debt Service-Interest 1,086,875 1,086,875 573,250 53% 7018100 51020 Salary & Wages 185,400 185,400 101,798 55% 7018100 51100 Leave-Administrative Buyout Leave 3,000 3,000 - 0% 7018100 51110 Leave-Annual Buyoutave 3,000 3,000 3,386 113% 7018100 51140 Leave-Holiday Buyout 750 750 350 47% 7018100 52400 Benefit-ADD/ Life Insurance 914 914 184 20% 7018100 52450 Benefit-Worker's Compensation 1,483 1,483 781 53% 7018100 52700 Benefit-Deferred CompensationMatching - - 2,097 0% 7018100 52800 Benefit-Dental 2,525 2,525 1,052 42% 7018100 53000 Benefit-Short/Long Term Disability 3,169 3,169 402 13% 7018100 53300 Benefit-PERS Health 45,570 45,570 23,165 51% 7018100 53400 Benefit-PERS Retirement 32,800 32,800 46,347 141% 7018100 53600 Benefit-Vision 948 948 395 42% 7018100 53700 Taxes-FICA/Medicare Employer 2,690 2,690 1,509 56% 7018100 53800 Taxes-Unemployment Insurance - - 1,338 0% 7018100 53980 Vacancy Factor (11,290) (11,290) - 0% 7018100 60440 Contract Srvcs-Legal 2,470 5,597 53,592 957% 7018100 60480 Contract Srvcs-Other 76,000 80,400 29,414 37% 7018100 60840 Equipment-Furniture < $5000 - - 1,579 0% 7018100 61000 Fees-Bank Administration - - 83 0% 7018100 61480 Fees-Investment Admin Expense - - 682 0% 7018100 61760 Insurance-Property 320,000 333,617 333,617 100% 7018100 61770 Insurance-Auto Physical Damage 95,000 93,516 93,516 100% 7018100 61780 Insurance-Cyber Insurance 45,000 45,838 45,838 100% 7018100 61800 Insurance-General Liability 3,700,000 3,585,558 3,570,544 100% 7018100 61810 Insurance-Workers' Compensatio 2,000,000 1,994,309 1,994,309 100% 7018100 61820 Insurance-Crime & Bond 3,600 3,347 3,347 100% 7018100 61825 Ins-Alliant Deadly Weapons Res 620 653 653 100% 7018100 61830 Insurance-Employment Practices 230,000 296,663 296,663 100% 7018100 61850 Claims-General Liability 835,000 837,268 125,359 15% 2/13/2026
79 114
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
7018100 61860 Claims-Workers' Compensation 5,600,000 5,697,786 570,880 10% 7018100 61870 Claims-Property & Crime 15,000 15,000 18,671 124% 7018100 61880 Claims-Employment Practices 250,000 302,388 24,605 8% 7018100 62440 Other-Special Dept Expenditure 100,000 100,000 33,319 33% 7018100 62520 Other-Suspense-Expenses - - 2,039 0% 7018100 63880 Subscription-Membership, Dues, & Publications1,684 1,684 2,714 161% 7018100 64360 Training & Development 12,317 12,317 964 8% 7018100 69100 Srvcs-Information Technology 20,910 20,910 10,455 50% 7156160 61000 Fees-Bank Administration 90 90 180 200% 7156160 61480 Fees-Investment Admin Expense 340 340 170 50% 7158200 71060 Vehicles 4,219,233 4,227,233 804,675 19% 7268340 51020 Salary & Wages 1,196,030 1,196,030 538,147 45% 7268340 51040 Overtime 11,060 11,060 5,649 51% 7268340 51044 FLSA Overtime 600 600 65 11% 7268340 51100 Leave-Administrative Buyout Leave 5,000 5,000 1,572 31% 7268340 51110 Leave-Annual Buyoutave 20,000 20,000 9,431 47% 7268340 51140 Leave-Holiday Buyout 4,000 4,000 - 0% 7268340 52200 Allowance-Mobile CommunicationDevice 3,840 3,840 1,751 46% 7268340 52400 Benefit-ADD/ Life Insurance 6,752 6,752 998 15% 7268340 52450 Benefit-Worker's Compensation 9,657 9,657 4,175 43% 7268340 52700 Benefit-Deferred CompensationMatching - - 2,313 0% 7268340 52800 Benefit-Dental 13,886 13,886 5,786 42% 7268340 53000 Benefit-Short/Long Term Disability 20,111 20,111 2,252 11% 7268340 53100 Benefit-Retiree Medicals 62,000 62,000 22,846 37% 7268340 53300 Benefit-PERS Health 216,770 216,770 103,466 48% 7268340 53400 Benefit-PERS Retirement 193,500 193,500 98,661 51% 7268340 53500 Benefit-Tuition Reimb. 500 500 - 0% 7268340 53600 Benefit-Vision 5,214 5,214 2,173 42% 7268340 53700 Taxes-FICA/Medicare Employer 17,520 17,520 8,106 46% 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 4,264 27% 7268340 60480 Contract Srvcs-Other 795,048 868,822 301,044 35% 7268340 60760 Equipment-Computers < $5000 424,375 424,375 90,942 21% 2/13/2026
80 115
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
7268340 60920 Equipment-Software < $5000 5,000 5,000 - 0% 7268340 61000 Fees-Bank Administration - - 117 0% 7268340 61480 Fees-Investment Admin Expense 1,130 1,130 564 50% 7268340 62080 Maintenance-Equipment 10,000 10,000 206 2% 7268340 62160 Maintenance-Software Licenses 1,823,034 1,828,817 2,086,768 114% 7268340 62220 Vehicle Fuel 500 500 - 0% 7268340 62520 Other-Suspense-Expenses - - 26 0% 7268340 62680 Postage 100 100 0.10 0% 7268340 63220 Program-Public Education Gov 58,000 58,000 - 0% 7268340 63880 Subscription-Membership, Dues, & Publications18,062 80,412 12,408 15% 7268340 64080 Supplies-Office 18,500 18,500 4,822 26% 7268340 64280 Training-Conference/Meeting 7,300 7,300 1,586 22% 7268340 64360 Training & Development 16,120 16,120 6,581 41% 7268340 64370 Travel-Mileage 250 250 - 0% 7268340 64480 Utilities-Communications 57,750 57,750 29,483 51% 7268340 64640 Utilities-Telephone 139,915 139,915 50,333 36% 7268340 69200 Liab & Property Ins Charges 104,980 104,980 52,490 50% 7268340 69300 Srvcs-Fleet Maintenance 3,441 3,441 1,720 50% 7268340 71030 Machinery & Equipment 285,500 285,500 - 0% 8100050 61000 Fees-Bank Administration 45 45 20 44% 8100050 61480 Fees-Investment Admin Expense 215 215 76 36% 8100050 62341 Other-Endowment PaymentsPayments 8,490 8,490 21,588 254% 8110010 60520 Contract Srvcs-Property Tax 5,000 5,000 - 0% 8110010 61000 Fees-Bank Administration - - 3 0% 8110010 61040 Fees-Bond Administration 210,000 210,000 144,362 69% 8110010 61480 Fees-Investment Admin Expense 500 500 - 0% 8119100 61280 Debt Service-Principal 535,000 535,000 535,000 100% 8119200 61240 Debt Service-Interest 838,035 838,035 423,279 51% TOTAL EXPENDITURES 182,131,286$ 188,616,688$ 94,027,192$ 50%

TRANSFER IN
1100000 82160 Transfer In Federal Grants - $ -$ 603$ 0% 1510000 82221 Transfer In Measure T 6,245,501 6,245,501 3,122,751 50% 2/13/2026
81 116
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1510000 82160 Transfer In Federal Grants - - 82,859 0% 1100000 82140 Transfer In All Other Fundsent - 28,508 - 0% 1120000 82220 Transfer In General Fund - 975,000 275,000 28% 1310000 82221 Transfer In Measure T - 3,500,000 - 0% 1880000 82220 Transfer In General Fund 134,395 134,395 67,197 50% 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 1,288,082 50% 1800000 82220 Transfer In General Fund 721,840 721,840 360,920 50% 1810000 82220 Transfer In General Fund 66,795 66,795 33,397 50% 1840000 82220 Transfer In General Fund 41,538 41,538 20,769 50% 1850000 82220 Transfer In General Fund 10,982 10,982 5,491 50% 2050000 82220 Transfer In General Fund 280 280 140 50% 2100000 82220 Transfer In General Fund 72,543 72,543 36,272 50% 2110000 82220 Transfer In General Fund 12,973 12,973 6,486 50% 3110000 82221 Transfer In Measure T 92,395 92,395 46,197 50% 4310000 82220 Transfer In General Fund 300,000 300,000 150,000 50% 4510000 82140 Transfer In All Other Fundsent 425,983 425,983 212,992 50% 4510000 82220 Transfer In General Fund 152,006 152,006 76,003 50% 6550000 82300 Transfer In Measure A 730,600 730,600 365,300 50% TOTAL TRANSFER IN 18,632,436$ 23,135,945$ 13,198,902$ 57%

TRANSFER OUT
1100000 83120 Transfer Out City Debt Service 152,006$ 152,006$ 76,003$ 50% 1100000 83140 TransferOut to All Other Fundsent 46,176 46,176 42,898 93% 1100000 83155 Transfer Out Local Zones 1,015,169 1,015,169 487,774 48% 1100000 83480 Transfer Out NPDES 300,000 300,000 150,000 50% 1110000 83150 Transfer Out Community Service District 2,576,164 2,576,164 1,288,082 50% 1110000 83300 Transfer Out Fire District 6,245,501 6,245,501 3,122,751 50% 1110000 83420 Transfer Out Library Fund 92,395 92,395 46,197 50% 1810000 83120 Transfer Out City Debt Service 47,973 47,973 23,987 50% 1820000 83120 Transfer Out City Debt Service 107,333 107,333 53,667 50% 1830000 83120 Transfer Out City Debt Service 9,826 9,826 4,913 50% 2/13/2026
82 117
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
1840000 83120 Transfer Out City Debt Service 34,795 34,795 17,397 50% 1850000 83120 Transfer Out City Debt Service 9,768 9,768 4,884 50% 1860000 83120 Transfer Out City Debt Service 3,873 3,873 1,937 50% 1880000 83120 Transfer Out City Debt Service 16,704 16,704 8,352 50% 2000000 83120 Transfer Out City Debt Service 15,490 15,490 7,745 50% 2020000 83120 Transfer Out City Debt Service 5,838 5,838 2,919 50% 2030000 83120 Transfer Out City Debt Service 694 694 347 50% 2040000 83120 Transfer Out City Debt Service 5,260 5,260 2,630 50% 2050000 83120 Transfer Out City Debt Service 3,988 3,988 1,994 50% 2060000 83120 Transfer Out City Debt Service 3,641 3,641 1,821 50% 2070000 83120 Transfer Out City Debt Service 3,988 3,988 1,994 50% 2080000 83120 Transfer Out City Debt Service 8,612 8,612 4,306 50% 2090000 83120 Transfer Out City Debt Service 1,965 1,965 983 50% 2100000 83120 Transfer Out City Debt Service 12,253 12,253 6,126 50% 2110000 83120 Transfer Out City Debt Service 16,415 16,415 8,208 50% 2120000 83120 Transfer Out City Debt Service 35,315 35,315 17,658 50% 2130000 83120 Transfer Out City Debt Service 11,907 11,907 5,954 50% 2140000 83120 Transfer Out City Debt Service 4,219 4,219 2,109 50% 2150000 83120 Transfer Out City Debt Service 636 636 318 50% 2160000 83120 Transfer Out City Debt Service 16,935 16,935 8,468 50% 2170000 83120 Transfer Out City Debt Service 4,219 4,219 2,109 50% 2180000 83120 Transfer Out City Debt Service 3,179 3,179 1,590 50% 2190000 83120 Transfer Out City Debt Service 10,462 10,462 5,231 50% 2200000 83120 Transfer Out City Debt Service 3,584 3,584 1,792 50% 2210000 83120 Transfer Out City Debt Service 11,271 11,271 5,636 50% 1100000 83365 Transfer Out General Fund Capital - 975,000 275,000 28% 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 - 28,508 - 0% 2220000 83120 Transfer Out City Debt Service 347 347 174 50% 2230000 83120 Transfer Out City Debt Service 5,086 5,086 2,543 50% 2240000 83120 Transfer Out City Debt Service 1,676 1,676 838 50% 2250000 83120 Transfer Out City Debt Service 3,006 3,006 1,503 50% 2/13/2026
83 118
Fiscal Year 2025/26 Second Quarter Update - March 3, 2026 Council Action

KEY ACCOUNT DESCRIPTION
2025/26

ADOPTED BUDGET
2025/26

AMENDED BUDGET

YTD THRU
12/31/2025 % USED
2260000 83120 Transfer Out City Debt Service 1,561 1,561 780 50% 2270000 83120 Transfer Out City Debt Service 2,601 2,601 1,301 50% 2280000 83120 Transfer Out City Debt Service 1,563 1,563 782 50% 3020000 83120 Transfer Out City Debt Service 730,600 730,600 365,300 50% 3550030 83360 Transfer Out General Fund - - 603 0% 3770000 83300 Transfer Out Fire District - - 82,859 0% TOTAL TRANSFER OUT 18,632,436$ 23,135,945$ 13,198,902$ 57% 2/13/2026
84 119
FY 2025/26 Second Quarter Proposed Budget Amendments
Fund Object Object Category
FY26 Amended
Budget
FY26 Proposed
Adjustment Amount
FY26 Proposed
Amended Budget Reason for Adjustment
Revenues
1100000 40003 Taxes-Current-Unsecured $ 518,300 $ 12,354 $ 530,654 Increased Budget to account for greater taxes than anticipated 1100000 40016 Taxes-Sales Tax 26,574,000 200,000 26,774,000 Adjustment to Sales Tax projections based on current year trends. 1100000 40026 Taxes-Motor Vehicle Lic In Lie 162,500 6,755 169,255 Budget added to account for One-time revenues 1100000 47802 Misc-Directnl Sign Prog 4,000 14,600 18,600 Adding budget for estimated revenues for the remainder of the FY 1100000 47853 Misc-Other 258,100 (200,000) 58,100 Budget for EV Charging Stations moved to MSD 1103120 43625 Chrg for Svc-Police Services - 3,500 3,500 Adding Budget to account for unanticipated revenues 1103120 47853 Misc-Other 3,100 900 4,000 Budget added to account for One-time revenues 1103180 43625 Chrg for Svc-Police Services 62,000 16,000 78,000 Increasing budget based on actuals 1104400 43305 Chrg for Svc-Inspection Charge 3,500 3,000 6,500 Budget added to account for one-time revenues 1104600 41132 License/Permit-Permits Residen 339,000 31,000 370,000 Budget increase due to higher than average revenues collected at this point in the FY
1104600 41133 Lic/Permit-MiscPermits Residen 493,200 31,800 525,000 Budget increase due to higher than average revenues collected at this point in the FY
1106555 43805 Chrg for Svc-EV Charging - 200,000 200,000 Moving the Budget for EV Chargers here from MISC Rev. 1106555 47845 Misc-Sale of Non-Capital As - 2,535 2,535 Budget added to account for one-time revenues 1110000 40016 Taxes-Sales Tax 28,716,400 150,000 28,866,400 Adjustment to Sales Tax projections based on current year trends. 1270060 46601 Develop Partic-Developer Impac 71,900 253,637 325,537 DIF Revenues were reviewed and adjusted based on current actual and projected revenues
1290060 46601 Develop Partic-Developer Impac 24,600 137,336 161,936 DIF Revenues were reviewed and adjusted based on current actual and projected revenues
1300060 46601 Develop Partic-Developer Impac 48,900 186,159 235,059 DIF Revenues were reviewed and adjusted based on current actual and projected revenues
1310060 46601 Develop Partic-Developer Impac 32,900 505,001 537,901 DIF Revenues were reviewed and adjusted based on current actual and projected revenues
1330060 46601 Develop Partic-Developer Impac 298,600 2,205,881 2,504,481 DIF Revenues were reviewed and adjusted based on current actual and projected revenues
1340060 46601 Develop Partic-Developer Impac 125,200 257,312 382,512 DIF Revenues were reviewed and adjusted based on current actual and projected revenues
1360060 46601 Develop Partic-Developer Impac 127,500 330,427 457,927 DIF Revenues were reviewed and adjusted based on current actual and projected revenues
1370060 46601 Develop Partic-Developer Impac 47,600 216,719 264,319 DIF Revenues were reviewed and adjusted based on current actual and projected revenues
1380060 46601 Develop Partic-Developer Impac 829,000 3,220,606 4,049,606 DIF Revenues were reviewed and adjusted based on current actual and projected revenues
1513520 42221 Intergvt Rev -State Reimb 1,000,000 262,310 1,262,310 Budget increased to match CalOES through February 7018100 47813 Misc-Other Reimbursements 2,500 70,000 72,500 Risk received a large One-Time Revenue. 7150000 81020 Proceeds from Sale of Capital - 3,000 3,000 Budget added to account for One-Time Sales Total Revenues $ 8,120,832
2/13/2026
1120
FY 2025/26 Second Quarter Proposed Budget Amendments
Fund Object Object Category
FY26 Amended
Budget
FY26 Proposed
Adjustment Amount
FY26 Proposed
Amended Budget Reason for Adjustment
Expenditures
1101400 51020 Salary & Wages 1,441,142$ $ 134,204 1,575,346$ Net Salary adjustment for the CMO and movement of Budget for staff members moved to CMO from IT.
1101600 61560 Other Interest Expense - 13,885 13,885 Adding the Budget for the Annex Lease Interest to the Budget. 1101600 61910 Lease-Facility Rent - 101,282 101,282 Adding the Budget for the Annex Lease to the Budget.
1101600 62000 Maintenance-Building - 58,416 58,416 Adding the Budget for the Annex Maintenance to the Budget. 1101600 64520 Utilities-Electric - 13,000 13,000 Adding the Budget for the Annex Utilities to the Budget. 1101600 64600 Utilities-Natural Gas - 350 350 Adding the Budget for the Annex Utilities to the Budget. 1102400 51020 Salary & Wages 602,957 3,670 606,626 Increasing Budget to match the Salary increase. 1102400 64640 Utilities-Telephone - 500 500 Adding Budget for iPad usage and service 1102600 61000 Fees-Bank Administration 10,500 12,400 22,900 Adding budget for PARS 115 Bank Admin. Fees 1103120 60880 Equipment-Safety 43,700 6,191 49,891 PO missed during the Rollover request for Safety Supplies 1103120 62160 Maintenance-Software Licenses 31,636 4,550 36,187 Net impact of moving Telestaff budget out and adding budget for Cradlepoint
1103120 71060 Vehicles 175,215 58,405 233,620 To Budget for remaining portion of the PO that was approved to be rolled forward.
1104100 51020 Salary & Wages 604,200 (36,263) 567,937 Net Salary adjustment for Econ Dev 1113580 52703 Bnft-MERP(MFA) - 26,400 26,400 Adding Budget for Fire MERP 1113580 62000 Maintenance-Building 330,500 47,383 377,883 Fire Fleet Maintenance Shop Emergency Repairs 1310050 61280 Debt Service-Principal 100,618 (100,618) - Removal of Debt Service Principal from the Budget since the InterFund Loan will be tracked in AR and AP
1513520 51020 Salary & Wages 1,257,430 12,702 1,270,132 Increasing Budget to match the Salary increase. 1513520 62160 Maintenance-Software Licenses 27,590 1,420 29,010 Budget increased to cover Telestaff Software services
1513520 62860 Program-AMR System Enhancement 428,570 (50,000) 378,570 At Fire's request we are reducing AMR to match anticipated Revenues. 1513580 52703 Bnft-MERP(MFA) - 122,400 122,400 Adding Budget for Fire MERP 1513590 51020 Salary & Wages 775,900 8,342 784,242 Increasing Budget to match the Salary increase. 1716520 60480 Contract Srvcs-Other 12,180 63,000 75,180 4 Temp. Postion for 2.5 Months for MSD 2120050 61280 Debt Service-Principal - 38,000 38,000 Adjusting the Budget to follow the expense that moved per Auditor request
2120050 71030 Machinery & Equipment 38,000 (38,000) - Adjusting the Budget to follow the expense that moved per Auditor request
7268340 51020 Salary & Wages 1,196,030 (49,315) 1,146,715 Movement of prorated budget for an employee moving Cost Centers. 7268340 60480 Contract Srvcs-Other 868,822 1,425 870,247 To pay for EP&L services utilized by DSD and paid for by IT 7268340 62160 Maintenance-Software Licenses 1,828,817 3,440 1,832,257 Moving Telestaff Budget from PD to IT Total Expenditures $ 457,168 2/13/2026
2121
FY 2025/26 Second Quarter Proposed Budget Amendments
Fund Object Object Category
FY26 Amended
Budget
FY26 Proposed
Adjustment Amount
FY26 Proposed
Amended Budget Reason for Adjustment
Fund Object Object Category
FY26 Amended
Budget
FY26 Proposed
Adjustment Amount
FY26 Proposed
Amended Budget Reason for Adjustment
Transfer In
1310000 82221 Transfer In Measure T $ 3,500,000 $ (3,500,000) $ - Removing Budget for an interfund loan. Interfund loans should not be tracked as a transfer of funds, but as a true loan.

Transfer Out
1110000 83140 TransferOut to All Other Funds 3,500,000 $ (3,500,000) - Removing Budget for an interfund loan. Interfund loans should not be tracked as a transfer of funds, but as a true loan.

Net Total Transfers - 2/13/2026
3122
FY26 Estimated Ending Balances All Funds
Fund Fund Description Beginning BalanceBudgeted RevenuesTransfers In Transfers OutBudgeted ExpendituresEstimated Ending BalanceAmount UnavailableAmount Available 110 General Fund 83,901,676 $ 79,130,932$ 28,508$ 4,488,350$ 77,669,655$ 245,219,121$ 213,800,427$ 31,418,694$ 111 Gen Fund Measure T 60,884,375 28,881,479 - 13,962,503 18,545,128 122,273,485 102,542,064 19,731,421 151 Fire District Admin 3,774,820 22,110,005 6,245,501 - 28,536,630 60,666,955 60,526,616 140,339 171 Community Service District Fun 1,115,029 2,969,400 2,576,164 - 5,608,564 12,269,157 12,332,157 (63,000) 311 Library Fund 1,103,855 3,893,418 92,395 - 3,358,598 8,448,266 8,005,122 443,144 Sum of All Major Funds 150,779,755$ 136,985,233$ 8,942,568 18,450,853 133,718,574 448,876,983$ 397,206,385$ 51,670,598$ Fund Fund Description Beginning BalanceBudgeted RevenuesTransfers In Transfers OutBudgeted ExpendituresEstimated Ending Balance 112 General Fund Capital 7,937,068$ - $ 975,000$ - $ -$ 8,912,068$ 118 Traffic Safety Fund 123,112 14,900 - - 14,050 152,062 119 Crime Prevention Fund (167,199) 71,000 - - 71,000 (25,199) 127 DIF Fire Fund 1,114,950 400,537 - - 850 1,516,337 128 DIF Freeway overcrossing Bridg 9,009,876 337,000 - - - 9,346,876 129 DIF General Facility Fund 275,603 176,936 - - 30 452,569 130 DIF Law Enforcement Fund 1,912,226 305,059 - - 540 2,217,825 131 DIF Library Fund 1,128,616 547,901 - - 35,500 1,712,017 132 DIF Open Space Fund 1,669,517 64,000 - - 1,200 1,734,717 133 DIF Park Land Fund 6,110,217 2,746,481 - - 2,600 8,859,298 134 DIF Storm Drain Fund 5,797,078 587,512 - - 2,500 6,387,090 135 DIF Street Fund 11,757,061 428,000 - - - 12,185,061 136 DIF Traffic Signal Fund 4,217,376 599,927 - - 250 4,817,553 137 DIF Community Center Fund 2,199,202 339,319 - - 100 2,538,621 138 DIF-FWY,Street,Bridge 13,843,774 4,494,606 - - 5,100 18,343,480 140 RSA Fees Fund 16,535 2,000 - - 270 18,805 141 SWRBBD Fund 356,289 7,500 - - 80 363,869 161 TUMF Fund 815,318 - - - - 815,318 180 CSD Exempt Maintenance - 1,772,100 721,840 - 2,477,512 4,971,452 181 Local Zone A Fund - 197,000 66,795 47,973 232,738 544,505 182 Local Zone B Fund 91,945 483,700 - 107,333 480,632 1,163,610 183 Local Zone C Fund 45,316 43,900 - 9,826 45,712 144,754 184 Local Zone D Fund - 105,900 41,538 34,795 118,328 300,560 185 Local Zone E Fund - 15,100 10,982 9,768 16,798 52,648 186 Local Zone F Fund 62,064 57,900 - 3,873 53,158 176,995 188 Local Zone H Fund - 141,900 134,395 16,704 202,175 495,173 189 Local Zone I Fund 22,893 4,900 - - 4,695 32,488 200 LLD 1 Copper Canyon Fund 99,076 537,585 - 15,490 554,558 1,206,708 202 LLD 2 Grizzly Ridge Fund 127,190 155,534 - 5,838 153,919 442,481 203 LLD 3 Cherry Street Fund 17,702 20,228 - 694 20,366 58,990 204 LLD 4 Western Pacific Fund 136,119 63,582 - 5,260 66,183 271,144 205 LLD 5 Murrieta Ranchos Fund 6,483 29,614 280 3,988 30,872 71,237 206 LLD 6 Fallsgrove Fund 69,999 21,938 - 3,641 18,473 114,051 207 LLD 7 Continental Homes Fund 24,552 33,172 - 3,988 29,758 91,470 208 LLD 8 Lincoln Ranch Fund 122,544 156,834 - 8,612 179,462 467,452 209 LLD 9 Tapestry Fund 34,504 60,021 - 1,965 58,777 155,267 210 LLD 10 Hwy 79/Hunter Rd Fund - 158,675 72,543 12,253 180,074 423,545 211 LLD 11 Masters/Winchester Fnd - 51,236 12,973 16,415 48,025 128,649 212 LLD 12 Warm Springs Fund 1,592,660 759,241 - 35,315 642,087 3,029,303 213 LLD 13 Mira Mosa Fund 4,665 321,386 - 11,907 318,551 656,509 214 LLD 14 Sycamore Ranch Fund 53,126 59,969 - 4,219 58,191 175,505 215 LLD 15 Greer Ranch Fund - 125,636 - 636 128,122 254,394 216 LLD 16 Mapleton Fund 479,224 671,076 - 16,935 675,848 1,843,083 217 LLD 17 Country Gate Fund 142,429 69,167 - 4,219 71,271 287,086 218 LLD 18 Vineyards Fund 41,267 113,465 - 3,179 124,047 281,958 219 LLD 19 Murrieta Oaks Fund - 444,916 - 10,462 478,216 933,594 220 LLD 20 Blackmore Ranch Fund 160,278 198,741 - 3,584 250,293 612,895 221 LLD 21 Northstar Ranch Fund 405,675 342,778 - 11,271 322,208 1,081,932 222 LLD 22 US Homes Fund 10,912 7,802 - 347 7,020 26,081 223 LLD 23 Creekside Village Fund 318,197 208,482 - 5,086 206,004 737,769 224 LLD 24 Springbrook Fund 18,055 38,774 - 1,676 39,043 97,548 225 LLD 25 Golden Cities Fund 364,337 383,557 - 3,006 452,770 1,203,670 226 LLD 26 Murrieta Field Fund 29,366 13,616 - 1,561 11,892 56,435 123
FY26 Estimated Ending Balances All Funds
Fund Fund Description Beginning BalanceBudgeted RevenuesTransfers In Transfers OutBudgeted ExpendituresEstimated Ending Balance 227 LLD 27 Hunter Ridge Fund 310,434 103,479 - 2,601 95,950 512,464 228 LLD 28 Lantana 32,538 74,559 - 1,563 72,762 181,422 229 LLD 29 Gallery Estates 15,044 9,841 - - 9,095 33,980 231 LLD 31 Landscaping and Lighting 62,241 64,521 - - 64,582 191,344 302 Measure A Fund 14,339,424 3,824,000 - 730,600 2,190 18,896,214 306 State Gas Tax (HUTA) Fund 10,869,595 3,537,389 - - 2,606,841 17,013,824 307 SB1 Road Maintenance and Rehab 7,614,919 3,135,570 - - 1,800 10,752,289 316 Developer Agreement Fund 2,209,551 165,000 - - 1,900 2,376,451 319 Reimbursement Agreement Fund (26,605) 56,363 - - 56,273 86,030 322 Low Mod Income Housing Fund 9,249,130 69,500 - - 145,734 9,464,363 323 Housing Authority 2,699,682 80,000 - - 3,990 2,783,672 335 Prop 68 Grant Fund (247,627) - - - - (247,627) 336 Air Quality Management Fund 1,112,121 175,000 - - 310 1,287,431 338 Opioid Settlement Fund 122,327 170,000 - - 166,551 458,878 341 Community Development Block Gr (364,325) 590,000 - - 99,000 324,675 350 Other Grants (242,208) 2,500 - - 2,500 (237,208) 352 Cal Trans HBRR Grant Fund - - - - - - 353 Recycling Grant Fund 57,158 37,840 - - 25,050 120,048 354 Projects Funded Via Grants Fun 101,543 - - - - 101,543 355 OTS Grant Fund (31,008) 306,000 - - 306,000 580,992 357 Library Grant Fund (28,518) 14,760 - - 14,760 1,002 358 Other State Grants Fund 253,930 3,183,286 - - 3,191,261 6,628,478 359 RCTC Grant - - - - - - 361 Federal Grant - DOJ 1,147 20 - - - 1,167 371 Federal Funding-Toll Credits - - - - - - 374 ARPA Federal Grant Fund 196,960 75,000 - - - 271,960 376 Homeland Security - Federal Gr (44,549) 15,978 - - 15,978 (12,593) 377 Other Federal Grants Fund (1,927,674) - - - 697,187 (1,230,487) 380 State Transportation Imp Fund (67,064) - - - - (67,064) 402 Seized Assets Fund-State 16,888 8,750 - - 95 25,733 403 Seized Assets Fund-Federal DOJ 271,361 10,000 - - - 281,361 404 Seized Asset Fnd-Fed Treasury 326,019 6,000 - - 182,773 514,791 405 Undercover Operations 35,180 - - 28,508 6,672 70,361 411 Supplemental Law Fund (31,320) 359,200 - - 330,509 658,389 431 NPDES CSA 152 Fund 1,122,875 567,000 300,000 - 1,334,409 3,324,284 451 City Wide Debt Service 9 - 577,989 - 577,989 1,155,987 502 SuccessrAgncy-2005 TABS Residu 172,888 6,200 - - 60 179,148 511 Obligation Payment Fund 380,783 14,000 - - 180 394,963 512 Obligation Pmt Fund 2005 TABs 0 - - - - 0 513 Obligation Pmnt Fnd 2007 TABs 1,140,850 50,000 - - 965 1,191,815 551 Area Drainage Fund 6,434,744 559,800 - - 4,690 6,999,234 576 CFD'S Bond Proceeds 57,181 12,000 - - - 69,181 601 SuccessrAgncy-TaxIncr-Residual 63,997 48,700 - - 48,079 160,775 602 SuccessrAgency RPTTF Debt Serv (26,350,878) 2,824,194 - - 2,807,194 (20,719,490) 655 2020A LRB Debt Service Fund 10,496 - 730,600 - 730,600 1,471,696 656 MFA (LARB 2016A) 1,971,983 3,691,488 - - 3,619,488 9,282,959 657 MFA (LARB 2016B) 346,562 641,338 - - 627,638 1,615,537 658 MFA (LARB 2022) 1,592,971 3,543,875 - - 3,491,875 8,628,721 659 MFA (STRRB 2012) - - - - - - 701 Risk Management Fund 1,287,981 14,294,453 - - 13,697,810 29,280,244 715 Vehicle Replacement Fund 1,182,097 1,980,961 7,048,443 - 4,227,663 14,439,164 726 Information Services/GIS Fund 3,834,679 5,090,907 - - 5,597,754 14,523,340 801 Trust Accounts - - - - - - 810 Mur Valley Town Hall Endowment 519,704 20,000 - - 8,750 548,454 811 Community Facilities Districts (1,562,853) 1,973,035 - - 1,588,535 1,998,716 812 Com. Facilities Dist Formation 26,777 - - - - 26,777 Sum of All Other Funds 111,716,336$ 70,384,608$ 10,693,376$ 1,185,092$ 55,355,282$ 249,334,694$ 124

CITY OF MURRIETA
FISCAL YEAR 2025/26 SECOND QUARTER BUDGET UPDATE

DEPARTMENT/DIVISION POSITION
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q1 Update
NOTES

ADDITIONS/

DELETIONS
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q2 Update
COUNCIL MEMBER 5.00 5.00
1101000 COUNCIL MEMBER 5.00 5.00
CITY MANAGER 8.00 9.00
1101400 ASSISTANT CITY MANAGER 1.00 1.00 1101400 ASSISTANT TO CITY MANAGER DIRECTOR OF EXECUTIVE

SERVICES

1.00 4 1.00
1101400 AUDIO VISUAL TECHNICIAN - 5 1.00 1.00 1101400 CITY MANAGER 1.00 1.00
1101400 COMMUNICATION SPECIALIST 1.00 3 (1.00) - 1101400 MANAGEMENT ANALYST 2.00 2.00 1101400 OFFICE ASSISTANT I / II - 5 1.00 1.00 1101400 PUBLIC INFORMATION OFFICER 1.00 1.00 1101400 SENIOR EXECUTIVE ASSISTANT 1.00 1.00 CITY CLERK 6.00 6.00
1102400 ASSISTANT MANAGEMENT ANALYST 1.00 1.00 1102400 CITY CLERK 1.00 1.00
1102400 DEPUTY CITY CLERK 2.00 2.00 1102400 RECORDS MANAGER 1.00 1.00
1102400 SENIOR RECORDS COORDINATOR 1.00 1.00

ADMINISTRATIVE SERVICES

DEPARTMENT (ASD) /
ADMINISTRATION 4.00 3.00
1102100 ADMIN SERVICES DIRECTOR 1.00 1.00 1102100 EXECUTIVE ASSISTANT AT-WILL 1.00 1.00 1112100 MANAGEMENT ANALYST 1.00 1.00 1102100 OFFICE ASSISTANT I / II 1.00 5 (1.00) -

ASD/HUMAN RESOURCES &
RISK MANAGEMENT 8.00 8.00
1102200 HUMAN RESOURCES ANALYST 2.00 2 (1.00) 1.00 1102200 1112200 HUMAN RESOURCES ANALYST 2 1.00 1.00 1102200 SR HUMAN RESOURCES ANALYST 1.00 1.00 (continued on next page)
SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2025/26 Printed on: 2/26/2026 | 11:05 AM
1 125

CITY OF MURRIETA
FISCAL YEAR 2025/26 SECOND QUARTER BUDGET UPDATE

DEPARTMENT/DIVISION POSITION
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q1 Update
NOTES

ADDITIONS/

DELETIONS
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q2 Update
SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2025/26 1102200 HUMAN RESOURCES MANAGER 1.00 1.00 1112200 1102200 HUMAN RESOURCES TECHNICIAN 2.00 2 2.00 7018100 RISK MANAGEMENT TECHNICIAN 1.00 1.00 7018100 RISK MANAGEMENT ANALYST 1.00 1.00

ASD/INFORMATION
TECHNOLOGY 13.00 12.00
7268340 AUDIO VISUAL TECHNICIAN 1.00 5 (1.00) - 7268340 GIS ANALYST 1.00 1.00
7268340 GIS TECHNICIAN 1.00 1.00
7268340 IT ANALYST 2.00 2.00
7268340 IT MANAGER 1.00 1.00
7268340 IT PROGRAM ADMINISTRATOR 1.00 1.00 7268340 IT SYSTEMS ADMINISTRATOR 1.00 1.00 1118340 IT SYSTEMS ADMINISTRATOR SR NETWORK SYSTEMS

ENGINEER

1.00 4 1.00
7268340 IT TECHNICIAN I / II 2.00 2.00 1118340 IT TECHNICIAN I / II 1.00 1.00 7268340 MANAGEMENT ANALYST 1.00 1.00 ECONOMIC DEVELOPMENT 4.00 4.00
1104100

ECONOMIC DEVELOPMENT DIRECTOR DEPUTY CITY
MANAGER 1.00
4 1.00
1104100 EXECUTIVE ASSISTANT 1.00 1.00 1104100 ECONOMIC DEVELOPMENT COORDINATOR ASSISTANT 1.00 4 1.00 1104100 MANAGEMENT ANALYST 1.00 1.00

DEVELOPMENT SERVICES

DEPARTMENT
(DSD)/PLANNING 15.00 15.00
1104400 ASSISTANT PLANNER 2.00 2.00 1104400 ASSOCIATE PLANNER 3.00 3.00 1104400 CITY PLANNER 1.00 1.00
1104400 DEPUTY DIRECTOR OF DSD 1.00 1.00 (continued on next page)
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CITY OF MURRIETA
FISCAL YEAR 2025/26 SECOND QUARTER BUDGET UPDATE

DEPARTMENT/DIVISION POSITION
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q1 Update
NOTES

ADDITIONS/

DELETIONS
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q2 Update
SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2025/26 1104400 DEVELOPMENT SERVICES DIRECTOR 1.00 1.00 1104400 DEVELOPMENT SERVICES TECH 1.00 1.00 1104400 EXECUTIVE ASSISTANT 1.00 1.00 1104400 1114400 OFFICE ASSISTANT I / II 1.00 2 1.00 1114400 MANAGEMENT ANALYST 1.00 1.00 1104400 SR PLANNER 3.00 3.00
DSD/BUILDING & SAFETY 14.00 14.00
1104600 ADMINISTRATIVE ASSISTANT 1.00 1.00 1104600 BUILDING INSPECTION SUPERVISOR 1.00 1.00 1104600 BUILDING INSPECTOR I / II / III 3.00 3.00 1104600 BUILDING OFFICIAL 1.00 1.00 1104600 DEVELOPMENT SERVICES TECHNICHIAN 3.00 3.00 1114600 1104600 OFFICE ASSISTANT I / II 1.00 2 1.00 1104600 PLANS EXAMINER 1.00 1.00
1104600 SR DEVELOPMENT SERVICES TECH 1.00 1.00 1104600 SR PLANS EXAMINER 2.00 2.00 DSD/CODE ENFORCEMENT 9.00 9.00
1104140 CODE ENFORCEMENT OFFICER I / II 4.00 4.00 1114140 CODE ENFORCEMENT OFFICER I / II 2.00 2.00 1104140 CODE ENFORCEMENT MANAGER 1.00 1.00 1104140 OFFICE ASSISTANT I / II 1.00 1.00 1114140 OFFICE ASSISTANT I / II 1.00 1.00

COMMUNITY
SERVICES/EVENT/PROMO 2.00 2.00
1105000 RECREATION SUPERVISOR 1.00 1.00 1105000 SENIOR RECREATION COORDINATOR 1.00 1.00

COMMUNITY
SERVICES/HOMELESS 2.00 2.00
1115100 HOMELESS PROGRAM MANAGER 1.00 1.00 3580050 ADMINISTRATIVE ASSISTANT - Grant Funded 1.00 1.00 (continued on next page)
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CITY OF MURRIETA
FISCAL YEAR 2025/26 SECOND QUARTER BUDGET UPDATE

DEPARTMENT/DIVISION POSITION
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q1 Update
NOTES

ADDITIONS/

DELETIONS
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q2 Update
SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2025/26

COMMUNITY
SERVICES/RECREATION 24.00 24.00
1715144 DIRECTOR OF COMMUNITY SERVICES 1.00 1.00 1715144 MANAGEMENT ANALYST 1.00 1.00 1715144 OFFICE ASSISTANT I / II 3.00 3.00 1715144 P/T RECREATION LEADER 6.50 6.50 1715144 P/T SENIOR RECREATION LEADER 1.50 1.50 1715144 PARKS & COMMUNITY SRVS MANAGER 1.00 1.00 1715144 PARK RANGER 2.00 2.00
1115144 PARK RANGER 1.00 1.00
1715144 RECREATION COORDINATOR 3.00 3.00 1715144 RECREATION SUPERVISOR 2.00 2.00 1715144 SENIOR RECREATION COORDINATOR 1.00 1.00 1715144 SENIOR RECREATION SUPERVISOR 1.00 1.00 FINANCE DEPARTMENT 18.00 18.00
1102600 ACCOUNTANT 3.00 3.00
1102600 ACCOUNTING ASSISTANT 2.00 2.00 1102600 ACCOUNTING SPECIALIST 3.00 3.00 1112600 ACCOUNTING TECHNICIAN 2.00 2.00 1102600 ACCOUNTING MANAGER 1.00 1.00 1102600 EXECUTIVE ASSISTANT 1.00 1.00 1102600 FINANCE DIRECTOR 1.00 1.00 1102600 FINANCE MANAGER 1.00 1.00
1102600 FINANCIAL ANALYST 1.00 1.00 1102600 MANAGEMENT ANALYST 1.00 1.00 1102600 PURCHASING & CONTRACTS COORD 1.00 1.00 1102600 SR. FINANCIAL ANALYST 1.00 1.00 FIRE ADMINISTRATION 9.00 9.00
1513520 ADMINISTRATIVE ASSISTANT 1.00 1.00 1513520 DEPUTY FIRE CHIEF 1.00 1.00 (continued on next page)
Printed on: 2/26/2026 | 11:05 AM
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CITY OF MURRIETA
FISCAL YEAR 2025/26 SECOND QUARTER BUDGET UPDATE

DEPARTMENT/DIVISION POSITION
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q1 Update
NOTES

ADDITIONS/

DELETIONS
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q2 Update
SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2025/26 1513520 EMERGENCY MED SRVS NURSE COORD 1.00 1.00 1113520 EXECUTIVE ASSISTANT 1.00 1.00 1513520 FIRE CHIEF 1.00 1.00
1513520 MANAGEMENT ANALYST 2.00 2.00 1513520 OFFICE ASSISTANT I / II 1.00 1.00 1513520 SR. MANAGEMENT ANALYST 1.00 1.00 FIRE FLEET MAINTENANCE 1.00 1.00 1513540 SR. FIRE EQUIPMENT MECHANIC 1.00 1.00 FIRE OPERATIONS 63.00 63.00
1113580 DIVISION CHIEF 1.00 1.00
1513580 FIRE BATTALION CHIEF 56 3.00 3.00 1513580 FIRE CAPTAIN (56 HR) 15.00 15.00 1513580 FIRE CAPTAIN 40 HOUR 1.00 1.00 1513580 FIRE ENGINEER (56 HR) 15.00 15.00 1113580 FIRE ENGINEER (56 HR) 3.00 3.00 1113580 FIRE ENGINEER (56 HR) 3.00 3.00 1513580 (FPS Grant) FIRE INVESTIGATOR CAPTAIN 1.00 1.00 1513580 PARAMEDIC/FIREFIGHTER (56 HR) 15.00 15.00 1113580 PARAMEDIC/FIREFIGHTER (56 HR) 3.00 3.00 1113580 PARAMEDIC/FIREFIGHTER (56 HR) 3.00 3.00 FIRE PREVENTION 8.00 9.00
1513590 DEVELOPMENT SERVICES TECHNICHIAN 1.00 1.00 1513590 DISASTER PREPAREDNESS COORDINATOR 1.00 1.00 1513590 FIRE INSPECTOR 3.00 3.00
1513590 FIRE INSPECTOR - Grant Funded 1.00 1.00 1113590 FIRE INSPECTOR 1.00 1.00
1513590 FIRE PREVENTION BATTALION CHIEF 1.00 7 1.00 2.00 POLICE ADMINISTRATION 2.00 2.00
1103120 POLICE CHIEF 1.00 1.00
1103120 EXECUTIVE ASSISTANT AT-WILL 1.00 1.00 (continued on next page)
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CITY OF MURRIETA
FISCAL YEAR 2025/26 SECOND QUARTER BUDGET UPDATE

DEPARTMENT/DIVISION POSITION
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q1 Update
NOTES

ADDITIONS/

DELETIONS
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q2 Update
SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2025/26 POLICE OPERATIONS 80.50 80.50
1103160 COMMUNITY SERVICES OFFICER I / II 4.00 4.00 1103160 POLICE AIDE 0.50 0.50
1103160 POLICE CAPTAIN 1.00 1.00
1103160 POLICE CORPORAL 6.00 6.00
1113160 POLICE CORPORAL 1.00 1.00
1103160 POLICE LIEUTENANT 2.00 2.00 1113160 POLICE LIEUTENANT 2.00 2.00 1103160 TRAFFIC INVESTIGATOR I 2.00 2.00 1103160 POLICE OFFICER 43.00 43.00
1113160 POLICE OFFICER 10.00 10.00
1103160 POLICE SERGEANT 7.00 7.00
1113160 POLICE SERGEANT-BWC PROGRAM 1.00 1.00 1103160 POLICE SERVICES TECHNICIAN I / II 1.00 1.00 POLICE/SUPPORT 57.00 57.00
1103180 ADMINISTRATIVE ASISTANT 1.00 1.00 1103180 CAD/RMS ADMINISTRATOR 2.00 2.00 1103180 MANAGEMENT ANALYST 2.00 2.00 1113180 POLICE CADET 1.00 1.00
1103180 POLICE CAPTAIN 1.00 1.00
1103180 POLICE CORPORAL 3.00 3.00
1113180 POLICE DETECTIVE I / II 3.00 3.00 1113180 POLICE DETECTIVE III 1.00 1.00 1103180 POLICE DETECTIVE I / II 3.00 3.00 1103180 POLICE DETECTIVE III 1.00 1.00 1103180 POLICE LIEUTENANT 2.00 2.00 1103180 POLICE OFFICER 15.00 15.00
1113180 POLICE OFFICER 2.00 2.00
1103180 POLICE RECORDS SUPERVISOR 1.00 1.00 1103180 POLICE SERGEANT 6.00 6.00
(continued on next page)
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FISCAL YEAR 2025/26 SECOND QUARTER BUDGET UPDATE

DEPARTMENT/DIVISION POSITION
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q1 Update
NOTES

ADDITIONS/

DELETIONS
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q2 Update
SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2025/26 1103180 POLICE SERGEANT-COMMUNITY POLICINGTM 1.00 1.00 1103180 POLICE SERVICES TECHNICIAN I / II 9.00 9.00 1103180 PROPERTY/EVIDENCE TECHNICIAN 1.00 1.00 1103180 SR. PROPERTY/EVIDENCE TECHNICIAN CRIME/PROPERTY

EVID SPECIALIST

1.00 4 1.00
1103180 SR. CRIME AND INTELLIGENCE ANALYST 1.00 1.00 POLICE/COMMUNICATIONS 43.00 43.00
1103130 P/T DISPATCHER I / II 1.00 1.00 1103130 P/T DISPATCHER I / II - LIMITED TERM 2.00 2.00 1113130 PUBLIC SAFETY COMMUNICATIONS MGR 1.00 1.00 1103130 PUBLIC SAFETY DISPATCH SUPVR 4.00 4.00 1113130 PUBLIC SAFETY DISPATCH SUPVR 3.00 3.00 1103130 PUBLIC SAFETY DISPATCHER I / II 27.00 27.00 1113130 PUBLIC SAFETY DISPATCHER I / II 5.00 5.00 PUBLIC
WORKS/ENGINEERING 17.00 17.00
1106120 ADMINISTRATIVE ASSISTANT 1.00 1.00 1106120 ASSOCIATE CIVIL ENGINEER 2.00 2.00 1116120 ASSOCIATE CIVIL ENGINEER 1.00 1.00 1106120 CITY ENGINEER 1.00 1.00
1106120 DEVELOPMENT SERVICES TECH 3.00 3.00 1106120 DIRECTOR OF PW/CITY ENGINEER 1.00 1.00 1106120 EXECUTIVE ASSISTANT 1.00 1.00 1106120 MANAGEMENT ANALYST 1.00 1.00 1106120 PRINCIPAL CIVIL ENGINEER 1.00 1.00 1106120 PW INSPECTOR 1.00 1.00
1106120 SR CIVIL ENGINEER 1.00 1.00 1116120 SR CIVIL ENGINEER 1.00 1.00 1106120 SR DEVELOPMENT SERVICES TECH 1.00 1.00 1116120 SR PUBLIC WORKS INSPECTOR 1.00 1.00 (continued on next page)
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FISCAL YEAR 2025/26 SECOND QUARTER BUDGET UPDATE

DEPARTMENT/DIVISION POSITION
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q1 Update
NOTES

ADDITIONS/

DELETIONS
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q2 Update
SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2025/26

MUNICIPAL SERVICES -
ADMIN 3.00 3.00
1106500 DIRECTOR OF MUNICIPAL SERVICES 1.00 1.00 1106500 ADMINISTRATIVE ASSISTANT EXECUTIVE ASSISTANT 1.00 4 1.00 1106500 MANAGEMENT ANALYST 1.00 1.00

MUNICIPAL SERVICES -
STREETS 11.00 11.00
1106545 MAINTENANCE SUPERVISOR 1.00 1.00 1106545 MANAGEMENT ANALYST 1.00 1.00 1106545 MAINTENANCE WORKER I / II 6.00 6.00 1106545 SENIOR MAINTENANCE WORKER 1.00 1.00 1106545 MAINTENANCE MANAGER 1.00 1.00 1106545 TRAFFIC SIGNAL TECHNICIAN 1.00 1.00

MUNICIPAL SERVICES -
FACILITIES MAINTENANCE 6.00 6.00 1106555 MAINTENANCE SUPERVISOR 1.00 1.00 1106555 SENIOR MAINTENANCE WORKER 1.00 1.00 1106555 MAINTENANCE WORKER I / II 1.00 1.00 1116555 MAINTENANCE WORKER I / II 3.00 3.00

MUNICIPAL SERVICES -
VEHICLE 1.00 1.00
1106560 MANAGEMENT ANALYST 1.00 1.00

MUNICIPAL SERVICES -
PARKS MAINTENANCE 11.00 11.00
1716520 MAINTENANCE WORKER I / II 5.00 5.00 1716520 OFFICE ASSISTANT I / II 1.00 1.00 1716520 SENIOR MAINTENANCE WORKER 1.00 1.00 1716520 PARKS MAINTENANCE SUPERVISOR 1.00 1.00 1716520 PARKS & LANDSCAPE INSPECTOR I 2.00 2.00 1716520 CAPITAL PROJECTS PROGRAM MANAGER 1.00 1.00 (continued on next page)
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CITY OF MURRIETA
FISCAL YEAR 2025/26 SECOND QUARTER BUDGET UPDATE

DEPARTMENT/DIVISION POSITION
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q1 Update
NOTES

ADDITIONS/

DELETIONS
PROPOSED FY 26

AUTHORIZED
POSITIONS as of
Q2 Update
SCHEDULE OF AUTHORIZED POSITIONS FOR FISCAL YEAR 2025/26 LIBRARY 22.59 22.59
3115900 ADMINISTRATIVE ASSISTANT 1.00 1.00 3115900 LIBRARIAN I / II 4.00 4.00 3115900 LIBRARY ASSISTANT I / II 1.00 1.00 3115900 LIBRARY MANAGER 1.00 1.00
3115900 LIBRARY SERVICES SUPERVISOR 1.00 1.00 3115900 LIBRARY SPECIALIST 2.00 2.00 3115900 ASSISTANT MANAGEMENT ANALYST 1.00 1.00 3115900 OFFICE ASSISTANT II 1.00 1.00 3115900 P/T LIBRARY ASSISTANT I / II 4.71 4.71 3115900 P/T LIBRARY PAGE 1.88 1.88 1115900 P/T LIBRARIAN 1.00 1.00
1115900 P/T LIBRARY SPECIALIST 1.00 1.00 3115900 SUPERVISING LIBRARIAN 2.00 2.00 Grand Total 467.09 - 467.09
Notes:
1 Newly created position
2 Home Department/Division changed
3 Position removed due to a change in business needs
4 Adjustments to titles for business needs
5 Changing departments, no fiscal impact
6 Correction of previous error
⁷ Restore existing position
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CITY OF MURRIETA
City Council Meeting Agenda
Report
3/3/2026
Agenda Item No. 5.

TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Bob Moehling, Public Works Director
PREPARED BY: Jeff Hitch, City Engineer
SUBJECT:

Los Alamos Traffic Congestion Pilot Program

RECOMMENDATION
Receive and file.

PRIOR ACTION/VOTE
None.

CITY COUNCIL GOAL
Plan, program and create infrastructure development.

DISCUSSION
On December 3, 2024, the City Council requested staff to scope a Traffic Congestion Pilot Program. Staff returned to City Council on January 21, 2025, with a proposed Traffic Pilot Program designed to reduce traffic congestion on a limited scale, specifically in the Los Alamos corridor between Hospitality Lane and Whitewood Road. The program was established with four main steps:

1. Traffic Counts
Existing traffic counts were established in Fall 2024. Staff worked with Caltrans to implement optimized timing to work with the Caltrans-maintained signals at the I-215 interchange.

2. Perform “Before” Travel Time Runs
“Before”travel time runs were established, identifying travel time, stops, and delays for the corridor during peak periods: morning, midday, and evening, to serve as the baseline for the program.

3. Traffic Observation/Signal Timing Adjustment
Traffic needed to be observed and timing adjusted through the corridor from the City’s Traffic Management Center (TMC). Existing traffic cameras were previously installed at the intersections of Hancock Avenue and Whitewood Road. Staff added cameras at the intersection of Monroe Avenue and Lincoln/Vista Murrieta. The cameras were used to observe traffic at various times of day across different intersections to identify potential traffic disruptions.

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Agenda Item No. 5.

4. Perform “After” Travel Time Runs
After the observation period, travel time runs were performed during the same peak time periods. The results of the travel runs are presented below.

On November 14, 2025, staff provided an update to City Council. · Cameras at Monroe and Lincoln/Vista Murrieta were installed. · The pavement rehabilitation project on Los Alamos Road, from Lincoln/Vista Murrieta to Whitewood Road, was recently substantially completed, though loops had not yet been reinstalled. · As part of the pavement rehabilitation project, dual left turns were added for westbound Los Alamos Road to southbound Hancock Avenue to help with queuing in that intersection. · The cycle length was changed from 110 to 120 seconds, with updated timing files sent to Caltrans for approval and implementation. Left-turn movements at both I-215 intersections were requested to be changed from “lag” to “lead” to reduce delay.

Travel Runs
The “Before”travel runs were taken in the AM, midday, and PM peak hours in April 2025, and the “After”travel runs in February 2026. The reported times are only for the direction of coordinated traffic flow. Traffic signal coordination synchronizes consecutive traffic signals along a corridor to allow “platoons”of vehicles to move through green lights with fewer stops and reduced delay, typically at or near the speed limit. Common side effects include potentially increased waiting times on side streets and additional delay in the opposite direction of the coordination. The results of the travel runs are as follows:
“Before” Apr 2025 “After” Feb 2026 Change % Change
AM (West Bound) 294 sec 245 sec -49 sec -17%
Midday (West Bound) 182 sec 178 sec -4 sec -2%
PM (East Bound) 632 sec 243 sec -389 sec -62%
Conclusion
The Pilot Program resulted in an overall decrease in travel time along the Los Alamos Road corridor when travelling in the direction of coordinated traffic. The recent multi-family residential developments along the corridor led to increased congestion, warranting changes to reduce delay. The improvements included:
· Updated traffic timing with the Caltrans ramp signals at I-215; · Increasing the cycle length to 120 seconds;
· Changing the left-turn movements at both I-215 ramp intersections from lag to lead; and · Adding dual left turns at westbound Los Alamos Road to southbound Hancock Avenue.

Traffic staff routinely review the traffic coordination of each arterial roadways on a three- to four-year cycle, or as conditions change that might warrant adjustments. Staff is anticipating reviewing the California Oaks Road corridor next. The Murrieta Hot Springs Road corridor will be addressed after the current widening project is completed.

While the revised traffic signal timing decreased travel run times on Los Alamos, staff did not study any corresponding loss of travel run time on north/ south roadways intersecting Los Alamos.

FISCAL IMPACT
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3/3/2026
Agenda Item No. 5.

There is no fiscal impact associated with the recommended action.

ATTACHMENTS
None.

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CITY OF MURRIETA
City Council Meeting Agenda
Report
3/3/2026
Agenda Item No. 6.

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

Approval of Ordinance No. 629-26 Regulating the Sale or Distribution of Kratom and Synthetic 7-OH

ABSTRACT
Council Member DeForest received consensus from City Council to direct staff to present an ordinance banning the sale, distribution and possession of synthetic kratom and banning the sale, distribution and possession of natural kratom for anyone under 21 years of age.

City Council reached consensus directing staff to present the attached ordinance after a series of meetings on the topic between December, 2025 and February, 2026.

RECOMMENDATION
Conduct the first reading and introduce Ordinance No. 629-26 entitled: An Ordinance of the City Council of the City of Murrieta, California, Amending the Murrieta Municipal Code by Adding New Chapter 9.40, Regulating the Sale, Distribution, and Possession of Kratom and Synthetic 7-OH.

PRIOR ACTION/VOTE
On December 16, 2025, Council Member DeForest received consensus from City Council to direct staff to present an ordinance banning the sale, distribution and possession of kratom within City limits.

On January 20, 2026, staff presented City Council with a proposed ordinance to ban the sale and distribution of kratom. During that meeting, Mayor Levell introduced a letter from the California Department of Public Health (CDPH) addressing kratom. It was not initially clear to staff exactly what implications the letter from CDPH had on the legality of the sale and possession of Kratom and the proposed City Ordinance. The initial analysis led staff to recommend that Council refrain from adopting an ordinance banning kratom.

On February 3, 2026, staff presented additional information making clear that the letter from CDPH concluded that kratom was not approved as a food additive or supplement. Based on this clarification, staff withdrew its recommendation to refrain from adopting an ordinance banning kratom as such a ban would be substantively different from the ban of its use as a food additive or supplement. After discussion, City Council directed staff to continue researching the issue and return at a future date with further analysis and policy options.

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Agenda Item No. 6.

On February 17, 2026,Council Members DeForest proposed a future agenda item including an ordinance for consideration that would prohibit the sale of kratom to individuals under the age of 21 and to prohibit the sale of any product with synthetic 7-hydroxymitragynine (that generally corresponds to kratom with greater than 2 percent of the total alkaloids in the product). The Council requested that the proposed ordinance be brought forward for formal consideration at its next regular meeting scheduled for March 3, 2026.

CITY COUNCIL GOALS
Provide a high level of innovative public safety.

DISCUSSION
Kratom contains natural chemicals called alkaloids, mainly mitragynine and 7-hydroxymitragynine (7-OH). The concentration of 7-OH in natural kratom is less than 2%. Kratom products with greater than 2% concentration of 7-OH are enhanced with synthetic 7-OH.

The proposed ordinance is consistent with the consensus of Council provided to staff at the February 17, 2026 meeting. The ordinance also mirrors ordinances passed by Newport Beach, Huntington Beach, Temecula, and Riverside County. These jurisdictions have adopted similar rules that prohibit the sale of synthetic or enhanced kratom products to anyone and restrict natural kratom to those who are 21 years and older.

Because 7-OH is naturally present in kratom leaves, a total ban on 7-OH would effectively ban kratom entirely.

Instead, the proposed ordinance would prohibit the sale, distribution, or possession of kratom products that contain more than 2% 7-OH. This limit reflects the approximate concentration found in natural kratom leaves.

This approach is intended to prevent the sale of synthetic or chemically enhanced products that contain higher concentrations of 7-OH. Staff intends to bring back additional analysis for City Council to consider any broader restrictions related to kratom, consistent with direction provided to staff by the City Council at the February 3, 2026 meeting.

PUBLIC NOTICING
The agenda for this meeting was posted at least 72 hours in advance in accordance with the Brown Act. No additional public noticing is required for this item.

FISCAL IMPACT
There is no fiscal impact associated with this report.

ATTACHMENTS
ATT 1 - Ordinance No.629-26
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1 ORDINANCE NO. 629-26

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MURRIETA,

CALIFORNIA, AMENDING THE MURRIETA MUNICIPAL CODE BY
ADDING NEW CHAPTER 9.40 THEREOF REGULATING THE SALE,
DISTRIBUTION AND POSSESSION OF KRATOM AND SYNTHETIC 7-OH

Summary: This ordinance amends portions of Title 9 of the City of Murrieta Municipal Code, by adding a new chapter, Chapter 9.40 “Regulating the Sale, Distribution, and Possession of Kratom and Synthetic 7-OH”.

WHEREAS, kratom (mitragyna speciosa) is a tropical tree native to Southeast Asia, and its leaves are often consumed in powdered or extract form for their stimulant and sedative effects; and

WHEREAS, the naturally occurring active compounds in kratom include mitragynine and 7-hydroxymitragynine. While mitragynine is present in higher concentrations, 7- hydroxymitragynine is more potent and is largely responsible for the stronger pain-relieving, sedative, and euphoric effects; and

WHEREAS, 7-hydroxymitragynine binds to opioid receptors in the brain and has been shown to have euphoric and mood-enhancing effects, particularly at higher doses, which can increase its appeal for recreational use; and

WHEREAS, 7-hydroxymitragynine is believed to be more potent than morphine, and this greater potency raises significant concerns about its safety profile, especially regarding the potential for addiction, overdose, and adverse physical and psychological effects, including nausea, vomiting, and potential psychosis, and these risks are compounded when products contain higher concentrations of 7-hydroxymitragynine; and

WHEREAS, Scientific research and health advisories have raised concerns over the safety of kratom products, particularly those with higher concentrations of 7- hydroxymitragynine, which may increase the potential for abuse and harm to public health; and

WHEREAS, Several cities in California have outright banned all kratom products in an effort to protect public safety, especially among the vulnerable population; and

WHEREAS, The City Council is committed to safeguarding the health and well-being of its residents by ensuring that products available for sale do not pose undue health risks; and

WHEREAS, it is the intent of the City Council to regulate the sale, distribution, or possession of kratom and other products within the City of Murrieta that contain more than a 2% concentration of 7-hydroxymitragynine in the alkaloid fraction by anyone less than twenty-one (21) years of age, recognizing the significant health risks associated with elevated concentrations of this alkaloid.

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

SECTION 1. New Chapter 9.40 is added to the Murrieta Municipal to read as follows:

“Chapter 9.40 REGULATION OF THE SALE, DISTRIBUTION, AND POSSESSION OF KRATOM

§9.40.010 Title
§9.40.020 Purpose and Intent
§9.40.030 Definitions
§9.40.040 Regulation of the Sale, Distribution, or Possession of Kratom §9.40.050 Violations and Penalties
§9.40.060 Severability

§9.40.010 Title
This chapter shall be known as the “Kratom Regulation Ordinance” and may be so cited.

§9.40.020 Purpose and Intent
It is the purpose of these regulations to aid in the reduction of the consumption of kratom, as the purported effects include addiction, psychosis, and other physical ailments, and recent studies have found an increase in use by those under the age of 18. The city desires to restrict the consumption of (a) kratom by people under the age of twenty-one (21) years of age and (b) 7- hydroxymitragynine, where state law and current city regulations are silent, in furtherance of creating a safer community.

§9.40.030 Definitions

For purposes of this chapter, the following definitions apply.

(a) “Attractive to children” means any of the following:

(1) Use of images that are attractive to children, including, but not limited to, images of any of the following, except as part of required health warnings:

(A) Cartoons, toys, or robots

(B) Any real or fictitious humans.

(C) Fictional or real animals or creatures.

(D) Fruits or vegetables, except when used to accurately describe ingredients or flavors contained in a product.

(2) Likeness to images, characters, or phrases that are popularly used to advertise to children.

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3 (3) Imitation of candy packaging or labeling, or other packaging and labeling of cereals, sweets, chips, or other food products typically marketed to children.

(4) The terms, “candy” or “candies” or variants of the spelling, such as “kandy” or “kandee”.

(5) Brand names or close imitations of brand names of candies, cereals, sweets, chips, or other food products typically marketed to children.

(6) Any other image or packaging that is easily confused with commercially available foods that do not contain kratom and are typically marketed to children.

(7) Any other packaging used that is attractive to children considering all relevant facts and circumstances.

(b) “Kratom leaf” means the leaf of the kratom plant, also known as mitragyna speciosa, any form

(c) “Kratom leaf extract” means the material obtained by extraction of kratom leaves by any means.

(d) “Kratom product” means a product consisting of any part of a leaf of the plant Mitragyna speciosa in fresh, dehydrated, or dried form; or a kratom extract, or any product that contains any kratom alkaloid or metabolite.

(e) “Total kratom alkaloids” means the sum of mitragynine, speciociliatine, speciogynine, paynantheine, and 7-hydroxymitragynine in a kratom product.

(f) “Synthesized” means an alkaloid derivative that has been created by chemical synthesis or biosynthetic means (including but not limited to; fermentation, recombinant techniques, yeast-derived, enzymatic techniques), rather than traditional food preparation techniques such as heating or extracting. It also includes alkaloids that have been further exposed to chemicals or processes that would confer a structural change in the alkaloids contained within the extract.

§9.40.040 Regulation of the Sale, Distribution, or Possession of Kratom

A. It is unlawful to sell, attempt to sell, or offer, provide, or distribute, directly or indirectly, any kratom product to a person under 21 years of age.

B. It is unlawful to sell, attempt to sell, offer, provide, or distribute any product with a level 7-hydroxymitragynine that is greater than 2 percent of the total alkaloids in the product.

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4 C. It is unlawful to sell, attempt to sell, offer, provide, or distribute a kratom product or a product containing 7-hydroxymitragynine that is attractive to children.

D. Any individual, business, or other entity that sells, attempts to sell, offers, provides, or distributes a kratom product shall conduct age verification to ensure compliance with subdivision (A).

E. It is unlawful to offer for sale any kratom product that contains or is adulterated with synthesized or semi-synthesized kratom alkaloids or kratom constituents.

§9.40.050 Violations and Penalties

Each violation of section 9.40.040 shall constitute a separate offense and shall be treated as an infraction or a misdemeanor, at the discretion of the City Attorney, pursuant to the provisions of Murrieta Municipal Code Section 1.32.010 except as provided by state law.

§9.40.060 Severability

If any section, paragraph, sentence, clause, phrase, or portion of this chapter is held invalid or unconstitutionally by any court of competent jurisdiction, such portion shall be deemed severable and such holding shall not affect the validity of the remaining portions thereof. The City Council hereby declares that it would have adopted this chapter irrespective of an invalidity of any particular portion thereof and intends that the invalid portions should be severed, and the remaining chapter be enforced.”

SECTION 2. This Ordinance is categorically exempt from environmental review, per the provisions of the California Environmental Qua lity Act (CEQA) of 1970, as amended, 14 California Code of Regulations Section 15061(b)(3) as it can be seen with certainty that the adoption of this ordinance has no possibility to significantly impact the environment.

SECTION 3. This ordinance shall take effect thirty (30) days after its adoption.

SECTION 4. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications, and to this end the provisions of this ordinance are declared to be severable.

SECTION 5. The City Clerk shall certify to the adoption of this ordinance and shall publish a summary of this Ordinance and post a certified copy of the full ordinance in the office of the City Clerk at least five (5) days prior to the adoption of the proposed ordinance; and within fifteen (15) days after adoption of the ordinance, the City Clerk shall publish a summary of the ordinance with the names of the council members voting for and against the ordinance.

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5 PASSED AND ADOPTED this __th day of _______, 2026.

Jon Levell, Mayor

ATTEST:

Cristal McDonald, City Clerk

APPROVED AS TO FORM:

Tiffany J. Israel, City Attorney

STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE) §

CITY OF MURRIETA)

I, Cristal McDonald, City Clerk of the City of Murrieta, California, do hereby certify that the foregoing Ordinance No. 629-26 was duly introduced on the 3rd day of March, 2026, passed and adopted by the City Council of the City of Murrieta at the regular meeting thereof, held on the ___th day of ________, 2026, and was signed by the Mayor of the said City, and that the same was passed and adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Cristal McDonald, City Clerk

I, Cristal McDonald, City Clerk of the City of Murrieta, California further certify that Ordinance No. 629-26 was duly published according to law and the order of the City Council of said City and the same was so published in Press Enterprise, a newspaper of general circulation on the following date(s):

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6 Introduced Ordinance: ______________, 2026
Adopted Ordinance: , 2026.

In witness whereof, I have hereunto subscribed to my name this __ day of ______________, 2026.

Cristal McDonald, City Clerk
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City Council Meeting Agenda
Report
3/3/2026
Agenda Item No. CS1.

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CITY OF MURRIETA
City Council Meeting Agenda
Report
3/3/2026
Agenda Item No. CS2.

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CITY OF MURRIETA
City Council Meeting Agenda
Report
3/3/2026
Agenda Item No. CS3.

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