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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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