Agenda — Norco City Council, June 12, 2025 (part 1 of 2)

SPECIAL MEETING AGENDA
City Council
Thursday, June 12, 2025
Norco City Hall Conf. Rooms A and B
2870 Clark Avenue, Norco, CA 92860
CALL TO ORDER 10:30 AM
ROLL CALL Greg Newton, Mayor
Robin Grundmeyer, Mayor Pro Tem
Kevin Bash, Council Member
Gregory Bowen, Council Member
Fia Sullivan, Council Member
PLEDGE OF ALLEGIANCE Council Member Greg Bowen

1. PUBLIC COMMENTS
This is the time when persons wishing to address the presiding governmental body regarding the Consent Calendar, Legislative Matters or items within the subject matter jurisdiction of the legislative body. Please submit a speaker card to the Meeting Clerk. Please limit comments to three minutes or less. The Ralph M. Brown Act limits the governmental body’s ability to respond to comments on non-agendized matters at the time such comments are made. The governmental body shall not discuss or act relative to any general public comment.

2. BUDGET WORKSHOP

2.A. Continued Discussion of Preliminary Fiscal Year 2025-26 Operating and Capital Improvement Program Budgets
RECOMMENDATION:

Continue Discussion of the Preliminary Fiscal year 2025-26 Operating and Capital Improvement Program Budgets and provide feedback to staff.

Staff Report - Pdf

3. ADJOURNMENT
In compliance with the Americans with Disabilities Act, any person who requires a modification or accommodation in order to participate in this meeting is encouraged to contact the City Clerk’s Office at (951) 270-5623 or [email protected] at least 48 hours prior to the meeting so that reasonable arrangements can be made to ensure accessibility. Staff reports are on file in the City Clerk’s Office.

Any writings or documents provided to a majority of the presiding governmental body regarding any item on this agenda will be available for public inspection at the City Clerk’s Office during normal business hours at Norco City Hall, located at 2870 Clark Avenue in Norco. The meeting is recorded.

City Council

STAFF REPORT
Date: June 12, 2025 Agenda Item:
2A.

To: Honorable Mayor and City Council Members
From: Lisette Free, City Manager
Prepared By: Sophia Mathiesen, Deputy City Clerk
Department: Finance
SUBJECT:

Continued Discussion of Preliminary Fiscal Year 2025-26 Operating and Capital Improvement Program Budgets
RECOMMENDATION:

Continue Discussion of the Preliminary Fiscal year 2025-26 Operating and Capital Improvement Program Budgets and provide feedback to staff.

RELATIONSHIP TO STRATEGIC PLAN:

This item is consistent with Strategic Direction No. 3 – Economic Development and Financial Stability: Assure financial stability by expanding development efforts, diversifying revenue sources and continuing prudent financial management.

REVIEWED AND APPROVED BY:

Approved by: Lisette Free, City Manager
ATTACHMENT(S):

FY 25-26 Preliminary Budget
2026-30 Preliminary Capital Improvement Program Budget

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HORSETOWN USA

CITY OF
NORCO
BUDGET

PRELIMINARY
fiscal year 2025-2026

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1 of 4
Table of Contents

TABLE OF CONTENTS
MISSION STATEMENT …………………………………………………………………………………………………….1 CITY COUNCIL & STAFF ..................................................................................................................................... 4 City Organization Chart ............................................................................................................. 5

BUDGET BY FUNDS

GENERAL FUND
Projected General Fund Revenue ............................................................................................. 8 General Fund Expenditures by Division .................................................................................. 13 General Fund Expenditures by Line Item ................................................................................ 14 Projected General Fund Balance............................................................................................. 17

MEASURE R
Summary of Revenues, Expenditures & Fund Balance .......................................................... 20

PARDY PARDNERS
Summary of Revenues, Expenditures & Fund Balance .......................................................... 22

CAL HOME
Summary of Revenues, Expenditures & Fund Balance .......................................................... 24

HOUSING FUND
Budget Summary ..................................................................................................................... 26 Budget Detail ........................................................................................................................... 27

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
Summary of Revenues, Expenditures ................................................................................... 30

GAS TAX FUND
Summary of Revenues, Expenditures & Fund Balance .......................................................... 32 Detail of Gas Tax Fund Expenditures by Line Item ................................................................ 33

NPDES STORM DRAINAGE FUND
Summary of Revenues, Expenditures & Fund Balance .......................................................... 38 Detail of NPDES Storm Drain Fund Expenditures by Line Item............................................... 39

MISCELLANEOUS GRANTS
Summary of Revenues, Expenditures & Fund Balance .......................................................... 44 Detail of Misc. Grants Fund Expenditures .............................................................................. 46

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2 of 4
Table of Contents

WATER FUND
Summary of Revenues, Expenditures & Working Capital ....................................................... 52 Detail of Water Fund Expenditures by Line Item .................................................................... 53

RECYCLED WATER FUND
Summary of Revenues, Expenditures & Working Capital ....................................................... 62 Detail of Water Fund Expenditures by Line Item .................................................................... 63

SEWER FUND
Summary of Revenues, Expenditures & Working Capital ....................................................... 66 Detail of Sewer Fund Expenditures by Line Item..................................................................... 67

VEHICLE REPLACEMENT FUND
Summary of Revenue, Expenditures & Fund Balance ............................................................ 74 BENEFITS AND INSURANCE FUND – memo only
Summary of Revenue, Expenditures & Fund Balance............................................................. 76 INFORMATION TECHNOLOGY – memo only
Summary of Revenues, Expenditures & Fund Balance .......................................................... 80 Detail of Data Processing Fund by Line Item .......................................................................... 82

REDEVELOPMENT OBLIGATION RETIREMENT FUND
Budget Summary ..................................................................................................................... 86 Budget Detail ........................................................................................................................... 87

BUDGET BY FUNCTION

ADMINISTRATION
Budget Summary ..................................................................................................................... 90

CITY MANAGER
Budget Detail ........................................................................................................................... 94

CITY CLERK
Budget Detail ........................................................................................................................... 96

HUMAN RESOURCES
Budget Detail ........................................................................................................................... 98

COMMUNICATIONS
Budget Detail ......................................................................................................................... 102

ECONOMIC DEVELOPMENT
Budget Detail ......................................................................................................................... 106

COMMUNITY DEVELOPMENT
Department Budget Summary .............................................................................................. 108

PLANNING DIVISION
Budget Detail ......................................................................................................................... 112

CODE COMPLIANCE
Budget Detail ......................................................................................................................... 116

BUILDING AND SAFETY
Budget Detail ........................................................................................................................ 118 LEAP GRANT...................................................................................................................................... 122

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3 of 4
Table of Contents

COMMUNITY SERVICES
Department Budget Summary .............................................................................................. 124

RECREATION
Budget Detail ........................................................................................................................ 128

YOUTH AND TEEN
Budget Detail ........................................................................................................................ 132

SENIOR CITIZENS
Budget Detail ........................................................................................................................ 136

PARTY PARDNERS-NANCY NEWMAN TRUST
Budget Detail………………………………..……………………………………………………..…142
GRANTS
Community Development Block Grant .................................................................................. 144 Miscellaneous Grant ............................................................................................................. 145

ANIMAL SERVICES
Budget Detail ........................................................................................................................ 148

FACILITIES & MAINTENANCE
Department Budget Summary .............................................................................................. 152

PARK MAINTENANCE
Budget Detail ........................................................................................................................ 156

INGALLS EVENT CENTER
Budget Detail ........................................................................................................................ 160

PUBLIC FACILITIES MAINTENANCE
Budget Detail ........................................................................................................................ 164

FINANCE
Department Budget Summary………………………………………………………………………168 BudgetDetail .......................................................................................................................... 170

FIRE AND EMERGENCY MEDICAL SERVICES
Budget Summary .................................................................................................................. 176 Budget Detail………………………………………………………………………………………… 178

LEGISLATIVE
Department Budget Summary ............................................................................................... 182

CITY COUNCIL
Budget Detail ......................................................................................................................... 186

CITY ATTORNEY
Budget Detail ......................................................................................................................... 188

NON-DEPARTMENTAL
Budget Summary .................................................................................................................. 190 Budget Detail ........................................................................................................................ 192

PUBLIC WORKS
Department Budget Summary .............................................................................................. 196

PUBLIC WORKS INSPECTION
Budget Detail ........................................................................................................................ 200

ENGINEERING
Budget Detail ........................................................................................................................ 206

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4 of 4
Table of Contents

PARKWAY MAINTENANCE
Budget Detail ........................................................................................................................ 214

WATER OPERATIONS
Budget Detail ........................................................................................................................ 216

RECYCLED WATER OPERATIONS
Budget Detail ......................................................................................................................... 220

SEWER OPERATIONS
Budget Detail ........................................................................................................................ 222

STREET MAINTENANCE
Budget Detail ........................................................................................................................ 226

STORM DRAIN OPERATIONS
Budget Detail ........................................................................................................................ 228 MISCELLANEOUS GRANTS…………………………………………………………………………………230
SHERIFF’S DEPARTMENT
Budget Summary .................................................................................................................. 232 Budget Detail ........................................................................................................................ 234 SPECIAL EVENTS … …………………………………………………………………………………………………….240 PERSONNEL AUTHORIZATION ..................................................................................................................... 254 BUDGET ACCOUNT DESCRIPTIONS ............................................................................................................ 260 1

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MISSION STATEMENT
The mission of the City of Norco is to serve its residents, businesses, and visitors in a friendly, ethical, and cost-effective manner with excellent customer service to provide and preserve a high quality of life that values its identity as Horsetown USA. 1

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2

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CITY COUNCIL & STAFF
3

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TERM ENDING YEAR
Greg Newton Mayor 2026
Robin Grundmeyer Mayor Pro Tem 2028
Kevin Bash Council Member 2026
Greg Bowen Council Member 2028
Fia Sullivan Council Member 2028

CITY OFFICIALS
Lisette Free City Manager
Michelle Anglin Community Services Director
Amanda Hamilton Facilities & Maintenance Director
Dana Roa City Clerk
Daphne Liu Acting Finance Director
Alma Robles Community Development Director
Sam Nelson Acting Public Works Director
William Otterman Division Chief, CAL FIRE/Riverside County Fire Department Jessica Hall Lieutenant, Riverside County Sheriff’s Department 4

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6

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GENERAL FUND
7

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City of Norco, California
FY 2025-2026 General Fund Revenue Schedule
Object
Code Account Classification
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
50100 Current Secured Taxes $ 1,741,880 $ 1,925,990 $ 1,925,990 $ 1,846,400 50105 Current Unsecured 84,851 3,485 3,485 86,700
50115 Homeowner's Exemption 12,813 12,380 12,380 14,000 50120 Prior Yr Sec'd & Unsec'd 65,261 55,001 55,001 67,300 50125 Supplemental Taxes 64,561 18,237 27,000 66,500
50140 Tax Increment 980,418 1,118,984 1,118,984 1,019,700 Total - Property Taxes 2,949,784 3,134,077 3,142,840 3,100,600 50150 Sales Tax 1% 10,339,253 10,455,400 10,455,400 10,482,000 Total - Sales Taxes 10,339,253 10,455,400 10,455,400 10,482,000 50160 Public Safety Sales Tax 557,357 552,287 542,475 567,000 50165 Property Transfer Tax 161,239 140,230 140,230 150,000 50166 Satellite Wagering Tax 23,277 25,000 25,000 25,000 50170 Transient Occupancy Tax 1,189,207 1,380,907 1,300,000 1,400,000 50185 Business License 270,463 267,995 272,800 285,000
Total - Other Taxes 2,201,542 2,366,419 2,280,505 2,427,000 52100 Cable TV Franchise 164,623 167,900 167,870 167,900 52105 Electric Franchise 389,867 397,800 434,755 440,000 52110 Gas Franchise 111,607 96,900 78,500 80,000
52115 Refuse Franchise 1,561,958 1,800,000 1,800,000 1,013,600 Total - Franchise Fees 2,228,054 2,462,600 2,481,125 1,701,500 50130 Property Tax in Lieu VLF 3,578,902 3,922,872 3,923,556 3,736,300 52200 Motor Vehicle In Lieu 32,929 41,984 45,400 30,000 Total - Property Tax In-Lieu VLF 3,611,831 3,964,856 3,968,956 3,766,300 53520 Abandoned Vehicle Abatement 5,459 5,000 1,350 1,500 57620 State Cost Reimbursement 45,132 45,000 37,227 45,000 Total - Intergovernmental-Other 50,591 50,000 38,577 46,500 54100 Vehicle Code Fines 62,743 60,256 74,150 76,000
54105 Parking Fines 46,804 72,711 51,000 56,800
54110 Municipal Code Violations - Animal Control 17,991 22,041 9,000 9,000 54112 Municipal Code Violations - Code Enforcement 66,220 52,839 44,100 48,500 54113 Code Legal Recovery 15,330 28,974 19,181 15,000
54115 Vehicle Code Admin Citation 5,044 5,000 7,600 6,500 54120 Vehicle Impound Fees 27,048 27,500 35,000 30,000
Total - Fines and Penalties 241,179 269,321 240,031 241,800 54200 Interest Income 2,169,225 1,500,000 1,500,000 1,500,000 54200.10 Loan Interest 61,342 57,661 57,000 52,000
54205 Lease Income Bluff Property 46,168 - 12,000 12,000 54220 Communication Site Lease 3,012 280,620 296,024 267,200 54240 Lease Revenue - GASB 87 468,637 - - -
54241 Lease Liability - GASB 87 248,692 - - -
Total - Interest Income/Lease 2,997,076 1,838,281 1,865,024 1,831,200 8

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City of Norco, California
FY 2025-2026 General Fund Revenue Schedule
Object
Code Account Classification
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
55100 Planning Fees $ 34,041 $ 32,000 $ 41,200 $ 45,300 55105 Site Plan (Major/Minor) 92,752 44,236 46,200 50,800 55110 Variance (Major/Minor) 9,525 16,000 8,250 9,100
55125 Tentative Parcel Map 9,337 10,300 15,200 200
55151 General Plan Maintenance/Update Fee 56,664 95,489 103,528 113,900 55155 Sign Review 24,186 27,900 13,140 14,500
55170 Special Event Permit 3,147 3,100 2,325 2,600
55185 Fire Permit Fees - 1,000 - 1,000
55195 Publications 11,007 13,400 908 1,000
55205 Planning Information Letter 942 1,700 1,293 1,400 55210 Architecture Review 1,256 3,100 - 1,200
55220 EIR 326 10,300 1,792 2,000
55235 Landscape Plan Ck Review 3,332 5,200 - 3,000
55260 Addlt Large Animal Unit 356 400 2,256 2,500
55265 Appeals 2,163 2,300 2,319 2,500
Total - Planning 249,034 266,425 238,411 251,000
55290 Sixth Street Gateway Sign Advertising 19,973 35,000 26,000 25,000 55291 Sixth Street Banner Program - 4,200 4,200 4,200
Total - Economic Development 19,973 39,200 30,200 29,200 55300 Building Permits 16,609 8,943 9,127 10,000
55305 Building Permit Fees 390,646 540,995 513,984 565,400 55310 Plan Check Fees 351,676 141,813 175,332 192,900
55315 Electrical Permit Fees 77,314 93,000 91,271 100,400 55320 Plumbing Permit Fees 42,353 53,560 65,152 71,700
55325 Mechanical Permit Fees 37,289 49,440 57,371 63,100 55335 Special Inspection Fees 9,316 11,400 25,808 28,400 55340 Microfilm & Imaging (Bldg) 25,557 28,900 27,167 29,900 55341 5% IT Surcharge 23,979 27,000 31,324 34,500
57510 Connection Fee 8,780 9,500 11,291 12,400
57612 BASF and Seismic Education 2,253 3,000 - -
Total - Building & Safety 985,773 967,551 1,007,827 1,108,700 55400 Encroachment Fees 163,241 170,000 125,000 150,000 55405 Grading Permit 9,050 25,000 7,500 15,000
55410 Grading Plan Check Fees 11,243 20,000 6,000 12,000 55415 Overload Moving Permit 2,600 2,000 4,000 3,000
55420 Final Map Check - 8,000 - 6,000
55425 Improvement Plan Check 6,919 10,000 3,000 10,000
55430 Lot Merger/Lot Line Adjmt 1,789 10,000 2,500 7,500 55431 Construction Demolition Fee 87,954 125,000 - 75,000 55435 PAKA- Relocation 3,570 1,000 - 1,500
55445 Water Quality Mgmt Plan 11,064 10,000 15,000 10,000 Total - Engineering 297,431 381,000 163,000 290,000
9

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City of Norco, California
FY 2025-2026 General Fund Revenue Schedule
Object
Code Account Classification
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
55515 Adult Sports $ 3,843 $ 13,000 $ 12,000 $ 15,000
55525 Dance-Rainbow Express 43,727 43,000 55,000 58,000 55535 Volleyball Contract Class 4,012 12,300 5,000 5,000 55550 Mobile Recreation Van Rental - - 7,600 7,600
55600 Youth Sports 157,093 141,000 115,000 115,000
55605 Private Youth Sports 20,133 13,500 15,000 15,000
55615 Wee People/Day Camp 127,600 145,000 116,500 117,000 55616 Pickleball Class 3,325 5,000 5,000 5,000
55625 Senior Citizen Excursion 1,802 2,500 8,200 8,500
55800 Cooking Classes - - 500 -
55825 Notary & Loan Signing - - 15 -
56210 Taekwon-do 16,990 14,200 16,000 16,000
56211 Tai Chi 2,205 3,000 3,000 3,000
56395 Contract Class Insurance 6,310 7,800 5,800 7,000
56400 Ingalls Park/North 1,054 - - -
56400.10 Ingalls Park North - The Barn 31,419 35,000 45,000 40,000 56400.20 Ingalls Park North - Nellie Weaver Hall 35,328 39,000 40,000 30,000 56400.30 Ingalls Park North - Pikes Peak Park/The Turf 2,480 5,000 6,000 5,000 56405 Ingalls Park/South (826) - 16,597 -
56405.10 Ingalls Park South - Moreno Arena 44,009 59,000 70,000 60,000 56405.20 Ingalls Park South - Clark Arena 37,018 40,000 40,000 40,000 56405.30 Spider Box with 100 foot cord 2,796 3,500 3,500 3,500 56411 Veterans Memorial 6,416 5,000 6,200 5,000
56421 P&R Infrastructure Repair 23,151 20,000 20,000 20,000 56422 Rental Services 446 - - -
56422.10 Rental Services - Moreno Arena 2,060 4,000 - - 56422.20 Rental Services - Clark Arena 5,407 4,000 - -
56422.30 Rental Services - The Barn - 2,000 - -
56422.40 Rental Services - Nellie Weaver Hall 153 1,000 - - 56423.10 Rental Facility Insurance - Moreno Arena 187 1,000 - - 56423.30 Rental Facility Insurance - The Barn 1,775 1,000 3,000 3,000 56423.40 Rental Facility Insurance - Nellie Weaver Hall 1,903 1,000 4,000 4,000 56424.10 Senior Center Rental 26,758 12,500 18,200 6,500 56425 Community Center 30,290 39,000 20,000 15,000
56430 Field Lights 47,886 67,000 38,000 40,000
56435 Picnic Shelter Rental 6,495 4,500 2,500 3,000
56440 Outdoor Courts Rental - 100 63 100
56445.10 Security Guard Services - Moreno Arena 435 - - - 56445.30 Security Guard Services - The Barn 2,511 3,500 3,000 3,000 56445.40 Security Guard Services - Nellie Weaver Hall 7,480 6,500 6,500 6,500 56450 Cleaning Fee-Hall Rentals 7,710 7,600 9,000 9,000 56455.10 Cleaning Fee Restroom - Moreno Arena - 200 200 200 56455.20 Cleaning Fee Restroom - Clark Arena - 200 200 200 56455.30 Cleaning Restrooms - The Barn 1,900 1,000 3,000 3,000 56455.40 Cleaning Fee Restroom - Nellie Weaver Hall 208 200 200 200 56600 Breakfast with Santa 75 - - -
56610 Basketball 342 - 7,000 7,000
56615 Egg Hunt 19,450 - - -
56625 Day of the Cowboy 49,620 - - -
56800 Party Pardner Donation 600 - - -
56810 Senior Donation 11,393 3,000 13,000 3,000
56815 Wee People Donation 191 600 1,015 600
56816 Special Event Donations 29,635 50,000 65,000 60,000 56817 Special Event Ticket Sales - 80,000 75,300 80,000 56818 Special Event Concessions - 9,500 12,000 12,000
56825 Park Donation 91 - - -
56900 AC After Hour Call Reimb 4,895 3,500 4,200 4,200
56902 Park & Rec After Hours Charges 10,815 6,000 8,000 8,000 56910 Parks & Rec Miscellaneous 29,941 21,000 15,500 17,000 56911 Ingalls Miscellaneous 3,476 3,990 6,000 6,000
Total - Community Services 874,011 940,690 926,790 867,100 10

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City of Norco, California
FY 2025-2026 General Fund Revenue Schedule
Object
Code Account Classification
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
53520.10 Abatement Recovery $ - $ 25,000 $ - $ -
56426 Film Permit Fees 1,124 2,000 2,000 2,000
56456 Electric Vehicle Charging Station 45,987 25,000 50,000 50,000 57143 Bulky Community Cleanup Credit 6,976 8,000 - 8,000 57150 Refuse Billing & Collects 102,074 11,302 11,302 - 57151 Refuse Liquidated Damages - 80,050 80,050 -
57155 Penalties 365,804 275,000 310,000 275,000
57210 NCP Fund Raising 2,945 2,500 2,000 2,500
57211 Sheriff Community Outreach Donation - 1,500 - 1,000 57305 Impound Fees 28,454 18,500 43,000 20,000
57310 Adoption Fees 11,092 8,500 9,000 9,000
57315 Spay & Neuter Services 34,527 32,000 25,000 25,000 57320 Animal Shelter Donation 13,643 6,000 3,000 3,000
57321 Animal Control Special Services Donation 70,711 8,000 8,500 8,500 57325 Dog Licenses 114,464 130,000 95,000 95,000
57330 Ranch Licenses 208 - - -
57335 Poultry License Fees 122 - - -
57340 Misc Animal Control Fees 44,695 28,000 30,000 30,000 57345 AC Software Maintenance Fee 9,600 8,000 8,000 8,000 57400 Emergency Medical Service 670,270 370,000 370,000 370,000 57405 Emerg Response Recovery 9,586 16,580 17,500 18,000 57415 Ambulance Fines 79,437 20,000 50,000 50,000
57430 Fire Fees 19,401 16,000 19,500 20,000
57440 Fire Inspection Fees 101,823 100,000 104,000 105,000 57440.10 Fire Inspections-Special Events 933 1,000 1,700 2,000 57445 Fire Plan Check Fees 72,456 60,000 60,000 70,000
57470 Weed & Lot Clearing (2,744) 10,000 5,000 5,000
57475 Fire Miscellaneous 2,500 - 2,500 -
57606 Bad Debt Recovery - 2,000 600 2,000
57610 Reimbursements 4,841 6,000 6,000 6,000
57700 Business License Renewal 54,487 58,000 59,000 58,000 57701 SB1186 Fee 11,869 8,000 8,000 8,000
57705 Business License Penalty 12,141 15,000 14,900 15,000 57715 License Processing Fee 29,675 35,000 31,700 35,000 57725 Truck Parking Permits 961 3,000 1,893 -
57730 Yard Sale Permits 3,500 3,000 2,500 3,000
57734 Trademark and Licensing Fees - 500 - 100
57735 State of the City Sponsorship 8,000 8,000 11,500 8,000 57736 Miscellaneous Donations - - 140 -
57805 City Council Appeal 658 - - -
57815 Finger Printing 3,915 3,500 3,500 3,500
57825 Photocopy Charges 70 200 200 200
57830 Election Fee - 3,750 3,750 -
57902 Sale of Merchandise 10,071 8,000 7,700 7,500
57915 Miscellaneous Revenue 86,122 35,000 45,000 50,000 58115 Contributions for Public Community Benefit 40,000 210,000 210,000 - 58200 Cash Over/Short (197) - (5) -
Total - Other Revenues 2,072,202 1,661,882 1,713,430 1,373,300 11

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City of Norco, California
FY 2025-2026 General Fund Revenue Schedule
Object
Code Account Classification
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
57600 Administrative Overhead-Water $ 556,400 $ 556,400 $ 556,400 $ 812,300 57600.10 Administrative Overhead-Sewer 350,200 350,200 350,200 321,600 57600.15 Administrative Overhead-RCTC 6,895 7,300 6,895 7,300 57600.20 Administrative Overhead-LMD's 46,628 47,580 42,740 47,600 57600.30 Administrative Overhead-Other 13 - 50 -
57600.25 Administrative Overhead Storm Drain 240,612 50,000 392,000 200,000 57602 Administration-Successor Agency 250,000 250,000 250,000 250,000 59250 Transfer In-CFD's 109,800 109,800 109,750 109,800 59215 Transfer In - Air Quality 1,500 1,500 1,500 1,500 59220 Transfer In - Water 129,100 129,100 129,102 129,100 59220.10 Transfer In - Sewer 129,100 129,100 129,102 129,100 Total - Overhead/Transfers 1,820,248 1,630,980 1,967,739 2,008,300 TOTAL GENERAL FUND REVENUES $ 30,937,982 $ 30,428,682 $ 30,519,855 $ 29,524,500 Revenue Category
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
Property Taxes $ 2,949,784 $ 3,134,077 $ 3,142,840 $ 3,100,600 Sales Taxes 10,339,253 10,455,400 10,455,400 10,482,000 Other Taxes 2,201,542 2,366,419 2,280,505 2,427,000
Franchise Fees 2,228,054 2,462,600 2,481,125 1,701,500
Property Tax In-Lieu VLF 3,611,831 3,964,856 3,968,956 3,766,300 Intergovernmental 50,591 50,000 38,577 46,500
Fines and Penalties 241,179 269,321 240,031 241,800
Interest Income/Lease 2,997,076 1,838,281 1,865,024 1,831,200 Community Development Fees 1,552,211 1,654,176 1,439,438 1,678,900 Community Services/Recreation 874,011 940,690 926,790 867,100 Other Revenues 2,072,202 1,661,882 1,713,430 1,373,300
Overhead/Transfers 1,820,248 1,630,980 1,967,739 2,008,300 TOTAL GENERAL FUND REVENUES $ 30,937,982 $ 30,428,682 $ 30,519,855 $ 29,524,500 12

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GENERAL FUND EXPENDITURES BY DIVISION FUND 121
Prior Year, Amended Budget, Projected Year-End Status and Proposed Expenditures Division
No. Division
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
701 City Council $ 81,158 $ 109,100 $ 97,418 $ 118,300
702 City Manager 457,330 674,000 674,774 498,100
703 Human Resources 238,352 261,100 219,810 364,700
704 City Clerk 534,638 658,675 630,433 602,000
705 City Attorney 282,002 275,000 280,000 300,000
706 Finance 747,115 608,450 558,662 672,100
707 Communications 326,725 402,900 355,788 384,400
720 Special Events 156,227 216,850 192,332 258,000
724 Non Departmental 3,663,091 5,588,360 5,544,488 5,047,900 730 Recreation Services 1,010,380 998,230 968,081 1,704,600 731 Youth, Sports & Family Services 489,575 518,841 473,170 484,900 733 Park Maintenance 1,540,415 1,440,800 1,435,909 1,486,000 735 Senior Citizens 249,601 313,086 262,434 299,201
737 Ingalls Event Center 1,290,454 1,454,600 1,293,903 1,503,100 738 Facilities Maintenance 1,324,417 1,367,417 1,296,399 1,386,400 740 Inspection 30,791 338,200 253,122 150,000
745 Economic Development 50,850 52,000 50,000 50,000
750 Planning 1,326,844 1,199,660 859,211 1,390,500
751 Code Enforcement 319,232 379,120 286,817 509,300
752 Building & Safety 567,427 655,020 558,499 673,100
761A Riverside County Fire 5,363,176 5,331,682 5,340,057 6,859,600 764 Norco Animal Rescue Team 16,073 17,500 16,850 12,900 765 Animal Services 1,031,120 1,052,530 1,077,364 1,035,700 772 Riverside County Sheriff 7,598,465 7,608,000 8,240,606 8,577,400 773 Crossing Guards 80,843 89,200 40,000 80,000
774 Citizens on Patrol 14,500 25,800 23,950 23,900
800 Engineering 440,112 566,100 393,945 383,800
850 Parkway Maintenance 262,287 440,200 298,380 371,400 TOTALS $ 29,493,196 $ 32,642,421 $ 31,722,402 $ 35,227,300

GENERAL FUND
13

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GENERAL FUND EXPENDITURE DETAIL FUND 121
Prior Year, Amended Budget, Projected Year-End Status and Proposed Expenditures Object Code Account Classification
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Full Time Salaries $ 3,600,306 $ 3,906,847 $ 3,480,627 $ 4,228,542 30105 Part-Time Salaries 701,314 869,911 622,232 836,795 30107 Part Time Salaries - 20 Hour 108,399 68,789 100,945 64,300 30110 Overtime 92,751 72,600 89,903 92,200
30221 Administrative Leave Cash Out 26,279 46,700 41,817 49,200 30224 Sick Leave Taken - Part Time 10,988 - 12,535 -
30225 Sick Leave Buy Back 31,875 47,900 32,113 42,700
30226 Sick Leave Taken 87,689 - 141,821 -
30227 Sick Leave Payoff 13,989 - 20,911 -
30228 Comp Taken 4,158 - 3,732 -
30229 Comp Payoff 1,024 - 651 -
30230 Annual Vacation Cash Out 44,824 59,200 55,838 61,700 30231 Vacation Taken 151,446 - 142,485 -
30232 Vacation Payoff 21,675 - 53,794 -
Total - Salaries and Wages 4,896,718 5,071,947 4,799,402 5,375,437 30200 PERS Retirement 445,706 487,430 406,350 453,073
30201 PERS Monthly Employer UAL Payment 1,256,687 1,837,335 1,701,439 2,177,190 30202 Pension Replacement Benefit 963 4,000 842 1,000
30204 PERS Arrears - - 25,000 20,000
30205 Employee Group Insurance 710,811 782,278 705,511 898,818 30210 Vehicle Allowance 29,203 29,200 26,775 29,200
30212 Cell Phone Stipend 2,650 2,400 2,197 -
30215 Medical Savings Account 5,676 6,524 5,219 6,124
30220 Medicare Insurance 72,429 78,814 62,219 78,533
30235 Deferred Compensation 17,664 23,151 15,622 22,857 30240 Continuous Service Bonus 2,693 1,300 1,300 2,400
30245 Workers Compensation 30,257 6,000 38,688 6,000
30250 Unemployment 18,891 10,000 20,000 15,000
30255 Tuition Reimbursement 20 2,500 400 600
Total - Fringe Benefits 2,593,650 3,270,932 3,011,564 3,710,796 30300 Conferences and Meetings 114,548 154,900 99,007 141,800 30305 Auto Mileage 370 800 700 600
30310 Uniforms & Safety Gear 27,524 28,800 25,500 38,909 30315 Employee Hiring Costs 13,561 13,000 13,000 14,000 30320 Dues, Memberships & Subscriptions 35,836 48,775 52,165 52,700 Total - Employee Related Expense 191,839 246,275 190,372 248,009

GENERAL FUND
14

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GENERAL FUND
30400 Office Supplies 50,972 56,870 55,928 55,287
30405 Printing & Copies 2,244 6,450 5,200 5,800
30410 Postage 4,658 9,500 2,900 7,200
30415 Special Departmental 201,130 173,025 178,584 185,873 30415.1 Veterans Memorial 9,167 2,000 1,000 1,000
30416 City Merchandise (872) 5,000 7,500 7,500
30425 Small Tools 11,638 18,100 17,700 22,400
30429 Small Equipment - 2,000 1,000 2,000
30430 Small Office Equipment 24,990 33,300 29,200 31,500 30435 Software Expense 20,499 18,400 18,000 33,000
30435.10 Software Maintenance and Support - - 9,000 40,100 30440 Advertising & Promotion 6,710 10,000 8,000 10,000 30445 Legal Advertising 7,421 8,000 6,000 6,500
30455 Elections - 57,000 57,358 -
30460 Medical Insurance Administration 7,454 8,800 8,000 8,800 30465 Retirees Medical Insurance 1,115,380 1,130,000 1,130,000 1,130,000 30471 Pension Trust Contribution - 300,000 300,000 300,000 30475 Performance Bonds 2,372 2,500 2,372 2,500
30480 Senior Special Events 3,672 4,200 5,500 5,000
30485 Wee People Special Event 445 500 500 500
30490 Party Pardner Events 175 - - -
30495 NCP Special Events 343 500 500 500
30496 NCP Fund Raising 1,578 1,500 300 1,500
Total - Supplies and Services 1,469,977 1,847,645 1,844,542 1,856,960 32100 Office Equipment Maintenance 845 2,000 200 1,500
32105 Equipment Rental 25,831 56,300 45,367 48,800
32200 Buildings & Grounds Maintenance 173,056 192,400 167,600 165,000 32205 Weed Abatement 5,415 8,000 8,000 7,000
32352 Veterans Memorial Maintenance 3,940 3,000 3,000 3,000 32400 Trail Maintenance 34,642 41,000 38,000 40,000
Total - Maintenance and Rentals 243,729 302,700 262,167 265,300 33100.1 Water Charges 282,920 359,000 324,000 324,700
33100.2 Electricity Charges 511,373 487,556 536,190 527,612 33100.25 Natural Gas 14,111 13,736 8,890 10,700
33100.30 Telephone Charges 56,112 57,260 64,389 66,600
33100.35 Wireless Charges 38,286 38,198 42,849 46,350
33100.45 Internet/Cable Charges 21,914 20,500 22,500 28,000 Total - Operations and Utilities 924,717 976,250 998,818 1,003,962 34100 Contractual Services 3,361,343 3,806,400 2,878,491 3,822,600 34100.100 Code Enforcement Legal 56,514 50,000 55,000 60,000 34100.60 Gateway Sign Maintenance 5,938 7,500 7,500 8,000 34100.65 Gateway Sign Replacement Charges 14,035 12,500 12,500 12,000 34105 Other Professional Services 418,263 198,000 190,000 212,000 34112 CAL FIRE Contract 5,230,750 5,188,382 5,188,382 6,590,300 34115 Law Enforcement Contract 6,859,947 7,102,697 7,748,700 8,072,900 34125 Accounting & Auditing Svc 71,434 69,700 69,000 75,700 34130 Financial Services 64,152 63,300 68,300 67,300
34145 Recreation Program Instructor 50,196 50,563 54,100 71,000 34150 Special Events 12,251 59,200 58,477 15,500
34151 Sheriff Community Outreach 971 1,500 11,500 1,500 34160 Spay & Neuter Costs 32,921 31,400 32,000 32,000
Total - Professional and Contractual 16,178,715 16,641,142 16,373,950 19,040,800 15

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GENERAL FUND
35100 Interest Expense 8,776 - - -
35106 GASB 87 Leases & 96 SBITA 99,898 - - -
35150 Administrative Overhead 2,570 - - -
35210 Admin Fees-Property Taxes 15,305 20,000 16,000 20,000 35215 Parking Fines 50,492 48,000 50,000 50,000
35256 City Historian - 1,000 - -
35270 Community Promotion 26,981 20,000 10,000 15,000
35271 Community Outreach 19,523 25,000 15,000 25,000
35272 Fin. Assist. In Rec (F.A.I.R) 800 2,000 2,000 2,000 35275 Volunteer Recognition 3,034 4,000 4,000 4,000
35280 Employee Recognition Program 27,847 30,000 25,000 30,000 35300 Highway Patrol DUI Testing 2,471 5,000 2,500 4,000 35311 Sixth Street Banner Program 2,388 29,200 20,300 4,200 35312 State of the City 21,757 15,000 18,700 25,000
35510 Bad Debt 36,086 - - -
Total - Miscellaneous Expenditures 317,929 199,200 163,500 179,200 41255 Utility Billing Subsidy Program 190,896 175,000 200,000 200,000 41256 Homeless Programs and Services - - - 655,000
Total - Community Programs 190,896 175,000 200,000 855,000 42100 Vehicle Operations & Maintenance 123,461 129,610 132,122 141,800 42100.10 Fuel 900 1,200 1,200 1,600
42105 Vehicle Replacement Charges 194,671 210,700 209,440 122,550 42110 Computer Replacement Charges 32,700 56,300 56,300 77,800 42115 Computing Operations 834,593 887,300 887,300 671,987 42200 Liability Insurance 758,100 1,450,200 1,450,200 1,322,400 42220 Self-Ins Expenses (149,700) 50,400 50,400 50,400
42225 Self-Ins Settlements 160,500 70,100 70,100 110,100 42230 Excess Workers' Comp 107,200 130,000 130,000 170,200 42235 Compensated Absences 68,518 - - -
Total - Internal Service Fund Charges 2,130,943 2,985,810 2,987,062 2,668,837 43100 Equipment 11,390 226,703 229,025 3,000
43115 Building/Improvements - 36,817 - -
43301 Capital Outlay - GASB 86 248,692 - - -
Total - Capital Outlay 260,082 263,520 229,025 3,000
44100 Transfer Out 94,000 662,000 662,000 20,000
Total - Other Charges 94,000 662,000 662,000 20,000
TOTAL GENERAL FUND EXPENDITURES $ 29,493,196 $ 32,642,421 $ 31,722,402 $ 35,227,300 16

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City of Norco
General Fund - Estimated Fund Balance From FY 2024-25 through FY 2025-26 For Fiscal Year-Ended June 30, 2026
Rev/Exp Fund
GENERAL FUND Total Balance
Audited Beginning Balance, July 1, 2024 $ 36,146,950
FY 24-25 Estimated Revenues/Transfers In 30,519,855
FY 24-25 Expenditures/Transfers Out (31,722,402)
Revenues Over (Under) Expenditures FY 2024-25 (1,202,547) Estimated Ending Fund Balance, June 30, 2025 $ 34,944,403 Unaudited Beginning Balance, July 1, 2025 $ 34,944,403
FY 25-26 Estimated Revenues/Transfers In 29,524,500
FY 25-26 Expenditures/Transfers Out (35,227,300)
Revenues Over (Under) Expenditures FY 2025-26 (5,702,800) Estimated Ending Fund Balance, June 30, 2026 $ 29,241,602 Estimated Ending Fund Balance, June 30, 2026 $ 29,241,602 FY 2025-65 Reserve for Emergency (25% of Budget) (8,806,825) FY 2025-26 Reserve for Local Emergency and Natural Disasters (600,000) FY 2025-26 Reserve for Infrasture (224,445)
FY 2025-26 Reserve for Economic Development Reserve (4,024,294) Designated for Special Projects* (1,228,505)
Estimated Uncommitted Fund Balanced June 30, 2026 $ 14,357,533 * Attributed to Trust fund deposits, special projects and donations 17

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MEASURE R
19

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MEASURE R FUND 127/132
Operating, Maintenance and Capital Projects Division Various Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30300 Conferences and Meetings $ 1,000 $ 1,400 $ 1,000 $ 1,400 34125 Accounting & Auditing Svc 4,475 10,000 8,000 10,000 Subtotal Operating Costs 5,475 11,400 9,000 11,400
32400 Trail Maintenance & Repairs 517,287 679,000 580,000 700,000 Subtotal Trail Maintenance 517,287 679,000 580,000 700,000 Various Capital Improvement Projects 9,676,712 19,870,101 9,611,000 17,953,000 Subtotal Capital Projects 9,676,712 19,870,101 9,611,000 17,953,000 TOTAL EXPENDITURES $ 10,199,474 $ 20,560,501 $ 10,200,000 $ 18,664,400 50151 Sales Tax - Measure R $ 7,976,735 $ 8,128,000 $ 8,128,000 $ 8,094,400 54200 Interest Income 688,358 250,000 500,000 400,000
57915 Miscellaneous Revenue - - 53,600 -
TOTAL REVENUES $ 8,665,093 $ 8,378,000 $ 8,681,600 $ 8,494,400 Revenues Over (Under) Expenditures $ (1,518,400) $ (10,170,000) Estimated Beginning Fund Balance 12,491,171 10,972,771
Estimated Ending Fund Balance $ 10,972,771 $ 802,771

MEASURE R
20

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PARTY PARDNERS

NANCY NEWMAN TRUST
21

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COMMUNITY SERVICES DEPARTMENT FUND 131
Nancy Newman Trust Fund Division 735
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 21,180 $ 28,000 $ 18,239 $ 22,700 30107 Part Time Salaries - 20 Hour 6,356 - - -
30200 PERS Retirement 474 - - -
30201 PERS Monthly Employer UAL Payment - - - -
30220 FICA/Medicare Insurance 451 500 264 400
30224 Sick Leave Taken 649 - 725 -
30235 Deferred Compensation 608 700 456 600
Subtotal - Salaries and Benefits 29,717 29,200 19,685 23,700 30490 Party Pardners 2,989 10,600 6,000 8,300
Subtotal - Supplies and Services 2,989 10,600 6,000 8,300 TOTAL EXPENDITURES $ 32,706 $ 39,800 $ 25,685 $ 32,000
56800.10 Party Pardner Special Donation $ - $ - $ - $ 500 54200 Interest Income 4,154 2,000 2,000 2,000
TOTAL REVENUES $ 4,154 $ 2,000 $ 2,000 $ 2,500
Revenues Over (Under) Expenditures $ (23,685) $ (29,500) Estimated Beginning Fund Balance 62,039 38,354
Estimated Ending Fund Balance $ 38,354 $ 8,854

PARTY PARDNERS
22

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CAL HOME
23

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Cal Home Grant FUND 016
Cal Home Administration Division 5500
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
53320 Cal Home Grant $ 60,000 $ - $ - $ -
54200 Interest Income 8,159 3,000 6,000 5,000
TOTAL REVENUES $ 68,159 $ 3,000 $ 6,000 $ 5,000
Revenues Over (Under) Expenditures $ 6,000 $ 5,000
Estimated Beginning Fund Balance 192,581 198,581
Estimated Ending Fund Balance $ 198,581 $ 203,581

CAL HOME GRANT
24

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HOUSING FUND
25

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HOUSING FUND FUND 018
Funding Sources and Uses Division VARIOUS

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
INTEREST $ 227,569 $ 75,000 $ 125,000 $ 75,000
CONTRIBUTION 863 800 900 800
LOAN PAYMENTS 43,205 15,000 43,600 15,000
TOTAL FUNDING SOURCES $ 271,637 $ 90,800 $ 169,500 $ 90,800

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
HOUSING PROGRAMS $ 124,859 $ 490,298 $ 485,100 $ 375,100 HOUSING - FINANCIAL ADMINISTRATION 9,481 10,100 9,502 10,400 EXPENDITURES BY DIVISION $ 134,340 $ 500,398 $ 494,602 $ 385,500

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
Salaries and Benefits $ 9,481 $ 10,100 $ 9,502 $ 10,400 Supplies and Services 60 100 100 100
Contractual and Professional Services - 290,198 285,000 175,000 Miscellaneous 124,799 200,000 200,000 200,000
TOTAL EXPENDITURES BY TYPE $ 134,340 $ 500,398 $ 494,602 $ 385,500 Revenues Over (Under) Expenditures $ (325,102) $ (294,700) Estimated Beginning Working Capital 4,488,134 4,163,032 Estimated Ending Working Capital $ 4,163,032 $ 3,868,332

HOUSING FUND
26

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HOUSING PROGRAMS FUND 018
Grants, First Time Home Buyer Loans Division 5010
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30400 Office Supplies $ 60 $ 100 $ 100 $ 100
Subtotal - Supplies and Services 60 100 100 100
34100 Contractual Services - 290,198 285,000 175,000
Subtotal - Contractual & Professional - 290,198 285,000 175,000 41256 Homeless Programs and Services 124,799 200,000 200,000 200,000 Subtotal - Miscellaneous 124,799 200,000 200,000 200,000 TOTAL EXPENDITURES $ 124,859 $ 490,298 $ 485,100 $ 375,100 54200 Interest Income $ 227,569 $ 75,000 $ 125,000 $ 75,000 58126 Contribution - Senior SWAT 863 800 900 800
58310 Loan Payments 43,205 15,000 43,600 15,000
TOTAL REVENUES $ 271,637 $ 90,800 $ 169,500 $ 90,800

HOUSING FUND
27

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FISCAL & SUPPORT SERVICES DEPARTMENT FUND 018
Housing Financial Administration Division 706
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 6,355 $ 7,100 $ 6,242 $ 7,400 30200 PERS Retirement 527 600 545 600
30201 PERS Employer UAL - 100 14 100
30205 Employee Group Insurance 1,874 2,000 1,810 2,000
30215 Medical Savings Account 24 100 23 100
30220 FICA/Medicare Insurance 101 200 91 200
30225 Sick Leave Buy Back 93 - 96 -
30226 Sick Leave Taken 163 - 83 -
30231 Vacation Taken 344 - 598 -
Subtotal - Salaries and Benefits 9,481 10,100 9,502 10,400 TOTAL EXPENDITURES $ 9,481 $ 10,100 $ 9,502 $ 10,400

HOUSING FUND
28

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CDBG

COMMUNITY DEVELOPMENT BLOCK GRANT
29

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COMMUNITY SERVICES DEPARTMENT FUND 123
Community Development Block Grant (CDBG) Division 915
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 12,031 $ 12,600 $ 12,560 $ 14,300 30220 FICA/Medicare Insurance 168 200 182 300
30235 Deferred Compensation 301 400 314 400
Subtotal - Salaries and Benefits 12,500 13,200 13,056 15,000 43120 Improvements Other than Building - 266,235 266,235 - Subtotal - Capital Outlay - 266,235 266,235 -
TOTAL EXPENDITURES $ 12,500 $ 279,435 $ 279,291 $ 15,000 53200 Comm Dev Block Grant $ - $ 325,541 $ 266,235 $ -
53200.10 Senior Recreation and Community 12,500 13,200 13,056 15,000 TOTAL REVENUES $ 12,500 $ 338,741 $ 279,291 $ 15,000

COMMUNITY DEVELOPMENT BLOCK GRANT
30

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GAS TAX FUND
31

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City of Norco, California
Gas Tax Fund - Summary of Revenues, Expenditures and Fund Balance Fiscal Year 2025-2026
Account
Number Revenue Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
53429 2103 Apportionment $ 247,945 $ 236,408 $ 246,408 $ 242,300 53430 2105 Apportionment 162,185 166,895 168,195 169,500 53435 2106 Apportionment 107,703 109,374 109,674 110,500 53440 2107 Apportionment 219,411 261,893 229,493 231,300 53445 2107.5 Apportionment 6,000 6,000 6,000 6,000
54200 Interest Income 2,364 5,000 500 500
Total Revenues $ 745,608 $ 785,570 $ 760,270 $ 760,100
Expenditures
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
Salaries and Benefits $ 355,664 $ 367,700 $ 352,896 $ 350,000 Employee Related Expenditures 5,019 5,800 4,700 5,500
Supplies and Services 57,447 76,700 60,200 76,500
Maintenance and Rentals 118,706 130,000 121,000 135,000 Operations and Utilities 137,069 126,000 141,200 151,300 Contractual and Professional Services 113,759 69,500 75,000 89,500 Capital Outlay 2,754 5,000 2,000 5,000
Total Expenditures $ 790,419 $ 780,700 $ 756,996 $ 812,800 Revenues Over (Under) Expenditures $ 3,274 $ (52,700)
Estimated Beginning Fund Balance 48,468 51,742
Estimated Ending Fund Balance $ 51,742 $ (958)
32

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PUBLIC WORKS DEPARTMENT FUND 133
Inspection Division 740
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ 13,332 $ - $ - $ -
Subtotal - Contractual & Professional Svcs 13,332 - - - TOTAL EXPENDITURES $ 13,332 $ - $ - $ -

GAS TAX FUND
33

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PUBLIC WORKS DEPARTMENT FUND 133
Engineering Division 800
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 74,252 $ 80,700 $ 74,407 $ 69,200 30110 Salaries, Overtime 93 200 60 100
30200 PERS Retirement 8,881 9,400 9,001 5,600
30201 PERS Employer UAL 15,413 19,200 19,191 300
30205 Employee Group Insurance 9,781 10,200 10,633 11,000 30210 Vehicle Allowance 956 1,000 945 500
30212 Cell Phone Stipend 120 200 116 -
30215 Medical Savings Account 115 200 106 100
30220 FICA/Medicare Insurance 1,162 1,200 1,080 1,100
30221 Administrative Leave Cash Out 1,081 1,100 1,100 1,200 30225 Sick Leave Buy Back 1,180 1,400 1,319 1,500
30226 Sick Leave Taken 303 - 210 -
30230 Annual Vacation Cash Out 2,077 800 800 900
30231 Vacation Taken 2,914 - 2,508 -
Subtotal - Salaries and Benefits 118,327 125,600 121,477 91,500 TOTAL EXPENDITURES $ 118,327 $ 125,600 $ 121,477 $ 91,500

GAS TAX FUND
34

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PUBLIC WORKS DEPARTMENT FUND 133
Street Maintenance Division 801
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 128,691 $ 156,700 $ 128,400 $ 151,800 30110 Salaries, Overtime 27,393 4,500 16,500 18,000
30200 PERS Retirement 14,554 16,400 13,901 14,900
30201 PERS Employer UAL 20,939 26,200 21,658 29,600
30205 Employee Group Insurance 31,067 33,000 33,469 39,000 30212 Cell Phone Stipend 15 100 14 -
30215 Medical Savings Account 72 100 50 100
30220 FICA/Medicare Insurance 2,357 2,400 2,101 2,500
30221 Administrative Leave Cash Out 325 500 500 600
30225 Sick Leave Buy Back 1,070 1,100 787 900
30226 Sick Leave Taken 4,136 - 3,426 -
30228 Comp Taken 45 - 8 -
30230 Annual Vacation Cash Out 1,600 1,000 1,000 1,000
30231 Vacation Taken 4,639 - 3,597 -
30232 Vacation Payoff - - 2,170 -
30245 Workers Compensation 434 100 949 100
Subtotal - Salaries and Benefits 237,337 242,100 231,419 258,500 30300 Conferences and Meetings 8 1,000 - 500
30310 Uniforms & Safety Gear 5,011 4,800 4,700 5,000
Subtotal - Employee Related 5,019 5,800 4,700 5,500
30400 Office Supplies - 500 - 500
30415 Special Departmental 56,422 75,000 60,000 75,000
30425 Small Tools 1,025 1,200 200 1,000
Subtotal - Supplies and Services 57,447 76,700 60,200 76,500 32300 Traffic Signal Maintenance 118,706 130,000 121,000 135,000 Subtotal - Maintenance & Rentals 118,706 130,000 121,000 135,000 33100.20 Electricity Charges 136,578 125,000 140,000 150,000 33100.30 Telephone Charges 492 1,000 1,200 1,300
Subtotal - Operations & Utilities 137,069 126,000 141,200 151,300 34100 Contractual Services 100,427 69,500 75,000 89,500 Subtotal - Contractual & Professional Svcs 100,427 69,500 75,000 89,500 43100 Equipment 2,754 5,000 2,000 5,000
Subtotal - Capital Outlay 2,754 5,000 2,000 5,000
TOTAL EXPENDITURES $ 658,759 $ 655,100 $ 635,519 $ 721,300 53429 2103 Apportionment $ 247,945 $ 236,408 $ 246,408 $ 242,300 53430 2105 Apportionment 162,185 166,895 168,195 169,500 53435 2106 Apportionment 107,703 109,374 109,674 110,500 53440 2107 Apportionment 219,411 261,893 229,493 231,300 53445 2107.5 Apportionment 6,000 6,000 6,000 6,000
54200 Interest Income 2,364 5,000 2,500 2,500
TOTAL REVENUES $ 745,608 $ 785,570 $ 762,270 $ 762,100

GAS TAX FUND
35

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NPDES STORM DRAINAGE
37

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City of Norco, California
NPDES Storm Drain Fund - Revenues, Expenditures and Fund Balance Fiscal Year 2025-2026
Account
Number Revenues Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
53125 Tax Assessments $ 123,846 $ 133,000 $ 133,000 $ 133,000 59200 Transfer In 94,000 80,000 20,000 20,000
Total Revenues $ 217,846 $ 213,000 $ 153,000 $ 153,000
Expenditures
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
Salaries and Benefits $ 97,521 $ 104,400 $ 91,084 $ 106,300 Employee Related Expenditures 1,860 3,500 - 2,500
Supplies and Services - 300 - 300
Contractual and Professional Services 141,022 61,000 27,000 50,000 Total Expenditures $ 240,403 $ 169,200 $ 118,084 $ 159,100 Revenues Over (Under) Expenditures $ 34,916 $ (6,100)
Estimated Beginning Fund Balance (7,202) 27,714
Estimated Ending Fund Balance $ 27,714 $ 21,614
38

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PUBLIC WORKS DEPARTMENT FUND 139
Inspection Division 740
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ 13,332 $ - $ - $ -
Subtotal - Contractual & Professional Svcs 13,332 - - - TOTAL EXPENDITURES $ 13,332 $ - $ - $ -

STORM DRAIN FUND
39

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PUBLIC WORKS DEPARTMENT FUND 139
Engineering Division 800
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 12,438 $ 15,400 $ 11,588 $ 15,200 30200 PERS Retirement 1,082 1,300 1,039 1,300
30201 PERS Employer UAL - 100 27 100
30205 Employee Group Insurance 1,849 2,000 1,793 2,200
30220 FICA/Medicare Insurance 215 300 168 300
30225 Sick Leave Buy Back 54 - - -
Subtotal - Salaries and Benefits 15,637 19,100 14,615 19,100 TOTAL EXPENDITURES $ 15,637 $ 19,100 $ 14,615 $ 19,100

STORM DRAIN FUND
40

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PUBLIC WORKS DEPARTMENT FUND 139
National Pollutant Discharge Elimination System (NPDES) Permit Division 802 Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 44,749 $ 54,500 $ 44,760 $ 52,800 30110 Salaries, Overtime 8,361 1,700 2,500 2,300
30200 PERS Retirement 5,152 5,800 4,888 5,300
30201 PERS Employer UAL 7,626 9,400 7,795 10,800
30205 Employee Group Insurance 10,870 11,600 10,331 13,600 30212 Cell Phone Stipend 15 100 14 -
30215 Medical Savings Account 22 100 16 100
30220 FICA/Medicare Insurance 793 900 685 800
30221 Administrative Leave Cash Out 108 300 300 400
30225 Sick leave Buy Back 357 500 262 600
30226 Sick Leave Taken 1,433 - 1,247 -
30227 Sick Leave Payoff - - 855 -
30228 Comp Taken 45 - 8 -
30229 Comp Payoff - - 59 -
30230 Annual Vacation Cash Out 533 400 318 500
30231 Vacation Taken 1,602 - 1,254 -
30232 Vacation Payoff - - 723 -
30245 Workers Compensation 217 - 452 -
Subtotal - Salaries and Benefits 81,884 85,300 76,469 87,200 30300 Conferences and Meetings 1,860 3,500 - 2,500
Subtotal - Employee Related 1,860 3,500 - 2,500
30400 Office Supplies - 100 - 100
30415 Special Departmental - 200 - 200
Subtotal - Supplies and Services - 300 - 300
34100 Contractual Services 127,690 61,000 27,000 50,000 Subtotal - Contractual & Professional Svcs 127,690 61,000 27,000 50,000 TOTAL EXPENDITURES $ 211,434 $ 150,100 $ 103,469 $ 140,000 53125 Tax Assessments $ 123,846 $ 133,000 $ 133,000 $ 133,000 59200 Transfer In 94,000 80,000 - 20,000
TOTAL REVENUES $ 217,846 $ 213,000 $ 133,000 $ 153,000

STORM DRAIN FUND
41

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Page Intentionally Left Blank
42

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MISCELLANEOUS GRANTS
43

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ALL GRANT FUNDS FUNDS 122/123/131/156/162
Recreation, Public Safety Divisions

MISCELLANEOUS GRANTS
Various
29%
0% 0%
0%
0%
16%
0%
0%
0%
0%
1% 8%
42%
FY 25/26 FUNDING SOURCES

RIVCO TRANSPORTATION
COMMISSION (122)
RCTC - SB 821 BICYCLE GRANT (122)
EMERGENCY MGMT PERF GRANT (122)
URBAN FOREST GRANT (122)
LEAP GRANT (122)

DEPARTMENT OF PARKS & REC GRANT
(122)
DOC RECYCLING GRANT (122)

SUBSTANCE ABUSE & MENTAL HEALTH
GRANT (122)

CA ENCAMPMENT RESPONSE GRANT
(122)
OPIOID SETTLEMENTS (122)
MILLION COACHES GRANT (122)
CDBG (123)
NANCY NEWMAN TRUST FUND (131)
AQMD (156)
27%
0%
0%
0%
1…
3% 0%
0%
7%
9%
0%
39%
FY 25/26 FUNDING BY DIVISION
SENIOR CITIZEN RCTC (735A)

EMERGENCY MGMT PERFORMANCE
(761B)
PLANNING GRANTS (750)
URBAN FOREST GRANT (734)
RCTC - SB 821 BICYCLE GRANT (800)
DOC RECYCLING GRANT (800)
CDBG (915)
GRANT PROGRAMS (730)

SUBSTANCE ABUSE & MENTAL
HEALTH SERVICES (730)

HOMELSS PREVENTION PROGRAM
(730)
PARTY PARDNERS (735)
AQMD (156)
OPIOID SETTLEMENTS (772)
0 200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
FY 2023-2024 Actual FY 2024-2025 Amended
Budget
FY 2024-2025 Projected
Year-End
FY 2025-2026 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURES BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL SERVICES

OPERATIONS AND UTILITIES

SUPPLIES AND SERVICES

SALARIES & BENEFITS
44

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ALL GRANT FUNDS FUNDS
Recreation, Planning, Public Safety, Public Works Divisions

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
RIVCO TRANSPORTATION COMMISSION (122) $ 89,741 $ 116,465 $ 116,191 $ 120,490 RCTC - SB 821 BICYCLE GRANT (122) 32,755 - - -
EMERGENCY MGMT PERF GRANT (122) 7,867 8,946 8,946 5,661 URBAN FOREST GRANT (122) 70,301 - - -
LEAP GRANT (122) 36,227 29,700 31,485 -
DEPARTMENT OF PARKS & REC GRANT (122) 2,895 2,500 532,000 - DOC RECYCLING GRANT (122) 5,414 75,000 25,076 65,500
SUBSTANCE ABUSE & MENTAL HEALTH GRANT (122) 238,049 400,000 - - CA ENCAMPMENT RESPONSE GRANT (122) 552,308 532,000 561,952 - OPIOID SETTLEMENTS (122) - 2,000 2,500 -
MILLION COACHES GRANT (122) - 2,000 2,500 -
CDBG (123) 12,500 338,741 279,291 15,000
NANCY NEWMAN TRUST FUND (131) 4,154 2,000 2,000 2,500
AQMD (156) 38,938 35,000 35,800 33,600
SUPPLEMENTAL LAW ENFORCEMENT (162) 186,159 195,000 195,000 175,000 TOTAL FUNDING SOURCES $ 1,277,308 $ 1,739,352 $ 1,792,741 $ 417,751

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SENIOR CITIZEN RCTC (735A) $ 89,741 $ 116,465 $ 116,191 $ 120,490 EMERGENCY MGMT PERFORMANCE (761B) 7,867 8,946 8,946 5,661 PLANNING GRANTS (750) 36,227 29,700 31,485 -
URBAN FOREST GRANT (734) 70,301 - - -
RCTC - SB 821 BICYCLE GRANT (800) 32,755 10,000 - -
DOC RECYCLING GRANT (800) 5,414 65,000 25,076 65,500
CDBG (915) 12,500 279,435 279,291 15,000
GRANT PROGRAMS (730) 28,352 4,500 5,000 -
SUBSTANCE ABUSE & MENTAL HEALTH SERVICES (730) 346,744 400,000 561,952 - HOMELSS PREVENTION PROGRAM (730) 526,852 532,000 532,000 - PARTY PARDNERS (735) 32,706 39,800 25,685 32,000
AQMD (156) 143,111 101,500 37,044 39,400
OPIOID SETTLEMENTS (772) - 25,000 - -
SUPPLEMENTAL LAW ENFORCEMENT (772) 186,159 195,000 195,000 175,000 EXPENDITURES BY DIVISION $ 1,518,728 $ 1,807,346 $ 1,817,671 $ 453,051

MISCELLANEOUS GRANTS
122/123/131/156/162
Various
45

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ALL GRANT FUNDS FUNDS
Recreation, Planning, Public Safety, Public Works Divisions

MISCELLANEOUS GRANTS
122/123/131/156/162
Various

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 124,132 $ 192,769 $ 142,913 $ 191,011 SUPPLIES AND SERVICES 3,129 10,600 8,920 11,200
OPERATIONS AND UTILITIES 511 13,506 13,506 15,326
CONTRACTUAL AND PROFESSIONAL SERVICES 325,442 259,700 226,485 175,000 MISCELLANEOUS 906,273 943,800 1,106,252 7,755
INTERNAL SERVICE FUND CHARGES 8,264 10,290 10,290 10,598 CAPITAL OUTLAY 7,867 375,181 275,181 5,661
TRANSFERS 143,111 1,500 34,124 36,500
TOTAL EXPENDITURES BY TYPE $ 1,518,728 $ 1,807,346 $ 1,817,671 $ 453,051 46

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MISCELLANEOUS GRANTS FUND FUND 122
Revenue Detail
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
REVENUE - 122-000
53206 Emergency Management Performance Grant $ 7,867 $ 8,946 $ 8,946 $ 5,661 53209 Substance Abuse & Mental Health Serv Administration Grant 238,049 400,000 - - 53211 CA Encampment Response Resolution Grant 552,308 532,000 561,952 - 53235 Urban Forest Grant 70,301 - - -
53241 LEAP Grant 36,227 29,700 31,485 -
53310 DOC Recycling Grant 5,414 75,000 25,076 65,500
53315 Department of Parks & Rec 2,895 2,500 532,000 -
53500 Riv Co Transportation Commission 89,741 116,465 116,191 120,490 53501 RCTC - SB 821 Bicycle Grant 32,755 - - -
53502 Janssen and Distributor Opioid Settlement - 25,000 - 25,000 56265 Million Coaches Grant - 2,000 2,500 -
Total Revenue $ 1,035,557 $ 1,191,611 $ 1,278,150 $ 216,651 COMMUNITY DEVELOPMENT BLOCK GRANT FUND FUND 123
Revenue Detail
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
REVENUE - 123-000
53200 Community Development Block Grant $ - $ 325,541 $ 266,235 $ - 53200.1 Senior Recreation and Community 12,500 13,200 13,056 15,000 Total Revenue $ 12,500 $ 338,741 $ 279,291 $ 15,000
NANCY NEWMAN TRUST FUND FUND 131
Revenue Detail
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
REVENUE - 131-000
56800.10 Party Pardner Special Donation $ - $ - $ - $ 500 54200 Interest Income 4,154 2,000 2,000 2,000
Total Revenue $ 4,154 $ 2,000 $ 2,000 $ 2,500

MISCELLANEOUS GRANTS
47

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SUPPLEMENTAL LAW ENFORCEMENT FUND FUND 162
Revenue Detail
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
REVENUE - 162-000
53260 Supplemental Law - AB1378 $ 186,159 $ 195,000 $ 195,000 $ 175,000 Total Revenue $ 186,159 $ 195,000 $ 195,000 $ 175,000
Note: Expenditure Details are in Community Development, Recreation and Sheriff's Departmental budgets.

MISCELLANEOUS GRANTS
48

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AIR QUALITY IMPROVEMENT FUND FUND 156
Air Quality Improvement Trust
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
REVENUE - 000
53455 AQMD Grant $ 33,678 $ 35,000 $ 35,000 $ 33,000
54200 Interest Income 5,260 - 800 600
Total Revenue $ 38,938 $ 35,000 $ 35,800 $ 33,600
EXPENDITURES - 900
30415 Special Departmental - - 2,920 2,900
Subtotal - Supplies and Services - - 2,920 2,900
43110 Automotive Equipment - 100,000 - -
Subtotal - Capital Outlay - 100,000 - -
44100 Transfer Out 141,611 - 32,624 35,000
44100.121 Transfer Out to Fund 121 1,500 1,500 1,500 1,500 Subtotal - Transfers 143,111 1,500 34,124 36,500
Total Expenditures $ 143,111 $ 101,500 $ 37,044 $ 39,400

MISCELLANEOUS GRANTS
The AB 2766 Subvention Program is a funding source for cities and counties to encourage the development of measures or projects that result in the reduction of motor vehicle emissions. Expenditures are not assigned to a specific department and are listed here for budgetary purposes.
49

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50

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WATER FUND
51

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City of Norco, California
Water Fund - Summary of Revenues, Expenses and Working Capital Fiscal Year 2025-2026
Account Number Revenue Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Projection
54200 Interest Income $ 311,862 $ 100,000 $ 161,900 $ 150,000 57100 Water Usage Domestic 5,451,068 5,095,300 5,974,000 6,262,600 57102 Fixed Monthly Charges 6,016,700 5,714,100 5,840,400 5,669,300 57105 Water Tolls - Irrigation 698,911 685,600 843,000 940,000 57115 Energy Pass Through 60,833 58,200 66,300 69,200
57125 Bulk Water 125,250 140,700 113,900 108,700
57130 Reconnection Fee 52,760 39,600 66,400 75,000
57132 Other Service Fees 36,853 35,300 33,800 32,300
57605 Damaged Claims 21,943 - - -
57915 Miscellaneous Charges 4,013 4,000 8,300 4,000
Total Revenues $ 12,780,195 $ 11,872,800 $ 13,108,000 $ 13,311,100 Expenses
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Projection
Salaries and Benefits $ 1,947,579 $ 2,101,100 $ 1,902,090 $ 2,055,500 Employee Related Expenses 32,565 36,700 31,500 36,500
Supplies and Services 429,008 434,700 387,600 486,200
Maintenance and Rentals 50,958 88,000 30,000 87,000
Operations and Utilities 6,275,003 7,022,400 6,761,955 7,431,200 Contractual and Professional Services 1,024,942 1,023,900 953,750 1,095,300 Miscellaneous 1,408,797 1,953,845 1,953,845 2,207,835
Internal Service Fund Charges 416,744 714,744 714,744 699,650 Capital Outlay - 160,500 11,200 130,000
Transfers Out 129,100 129,100 129,100 129,100
Total Expenses $ 11,714,695 $ 13,664,989 $ 12,875,784 $ 14,358,285 Revenues Over (Under) Expenses $ 232,216 $ (1,047,185)
Estimated Beginning Working Capital 5,808,181 6,040,397 Estimated Ending Working Capital $ 6,040,397 $ 4,993,212 52

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ADMINISTRATION FUND 124
Human Resources Division 703
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 18,564 $ 20,900 $ 15,026 $ 29,800 30110 Salaries, Overtime 20 100 - -
30200 PERS Retirement 2,646 2,800 2,378 3,600
30201 PERS Employer UAL 6,034 7,400 7,365 12,400
30205 Employee Group Insurance 4,014 3,800 2,770 6,200
30215 Medical Savings Account 29 100 28 100
30220 FICA/Medicare Insurance 279 400 218 500
30221 Administrative Leave Cash Out 204 200 200 200
30225 Sick Leave Buy Back 255 400 204 400
30226 Sick Leave Taken 374 - 561 -
30230 Annual Vacation Cash Out 287 500 433 600
30231 Vacation Taken 727 - 449 -
Subtotal - Salaries and Benefits 33,432 36,600 29,631 53,800 30300 Conference & Meetings 10 - - -
Subtotal - Employee Related 10 - - -
TOTAL EXPENSES $ 33,442 $ 36,600 $ 29,631 $ 53,800

WATER FUND
53

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FISCAL & SUPPORT SERVICES DEPARTMENT FUND 124
Financial Administration & Call Center Division 706
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 238,039 $ 284,200 $ 189,607 $ 256,000 30105 Salaries, Part Time 6,177 11,600 4,777 11,600
30110 Salaries, Overtime 5,340 - 2,500 3,000
30200 PERS Retirement 23,356 25,800 16,997 20,400
30201 PERS Employer UAL 18,007 22,100 7,568 1,000
30205 Employee Group Insurance 52,255 55,500 45,872 53,700 30210 Vehicle Allowance 1,207 1,200 387 1,200
30212 Cell Phone Stipend 180 200 155 -
30215 Medical Savings Account 362 500 318 400
30220 FICA/Medicare Insurance 4,077 4,300 2,855 4,000
30221 Administrative Leave Cash Out 2,186 3,000 3,000 3,100 30224 Sick Leave Taken Part Time 143 - - -
30225 Sick Leave Buy Back 1,863 3,000 593 3,000
30226 Sick Leave Taken 8,544 - 5,144 -
30228 Comp Taken 657 - 1,202 -
30230 Annual Vacation Cash Out 1,557 2,300 2,300 2,400
30231 Vacation Taken 11,185 - 7,233 -
30232 Vacation Payoff - - 454 -
30235 Deferred Compensation 158 300 119 300
30255 Tuition Reimbursement 190 800 200 600
Subtotal - Salaries and Benefits 375,483 414,800 291,282 360,700 30300 Conferences and Meetings 5,819 6,000 5,000 6,000
Subtotal - Employee Related Expenses 5,819 6,000 5,000 6,000 30400 Office Supplies 2,758 3,000 3,000 3,000
30405 Printing & Copies 8,942 10,000 10,400 10,000
30410 Postage 31,000 35,500 34,000 36,500
30415 Special Departmental 476 700 500 700
30430 Small Office Equipment - - 100 -
Subtotal - Supplies and Services 43,176 49,200 48,000 50,200 32105 Equipment Rental 87 2,000 1,200 3,000
Subtotal - Maintenance & Rentals 87 2,000 1,200 3,000
34100 Contractual Services 30,232 64,000 45,000 65,400
34125 Accounting & Auditing 10,701 11,700 12,000 12,400 34130 Financial Services 15,005 22,000 20,000 22,500
Subtotal - Contractual & Professional Svcs 55,937 97,700 77,000 100,300 35100 Interest Expense 1,733 - - -
Subtotal - Miscellaneous Expenditures 1,733 - - -
42110 Computing and Comm. Equip Replacement 2,300 3,800 3,800 5,200 42115 Computing and Communications Operations 59,200 61,100 61,100 45,200 Subtotal - Internal Service Charges 61,500 64,900 64,900 50,400 35515.200 Depreciation Expense - GASB 87 3,493 - - -
35515.210 Depreciation Express - GASB 96 8,805 - - -

WATER FUND
54

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WATER FUND
Subtotal - Capital Outlay 12,298 - - -
TOTAL EXPENSES $ 556,033 $ 634,600 $ 487,382 $ 570,600
55

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PUBLIC WORKS DEPARTMENT FUND 124
Inspection Division 740
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ 83,965 $ - $ - $ -
Subtotal - Contractual & Professional Svcs 83,965 - - - TOTAL EXPENSES $ 83,965 $ - $ - $ -

WATER FUND
56

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PUBLIC WORKS DEPARTMENT FUND 124
Engineering Division 800
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 242,627 $ 271,600 $ 236,514 $ 245,600 30110 Salaries, Overtime 418 400 200 400
30200 PERS Retirement 24,291 25,900 24,334 19,600
30201 PERS Employer UAL 23,855 29,100 29,073 1,000
30205 Employee Group Insurance 34,254 35,700 38,090 40,500 30210 Vehicle Allowance 1,459 1,500 1,418 2,200
30212 Cell Phone Stipend 180 200 173 -
30215 Medical Savings Account 230 300 219 300
30220 FICA/Medicare Insurance 3,879 4,000 3,432 3,600
30221 Administrative Leave Cash Out 2,446 3,100 3,100 3,200 30225 Sick Leave Buy Back 3,467 4,200 3,411 4,300
30226 Sick Leave Taken 4,590 - 4,141 -
30230 Annual Vacation Cash Out 3,740 2,700 2,700 2,800
30231 Vacation Taken 12,600 - 10,859 -
30235 Deferred Compensation - 100 5 100
Subtotal - Salaries and Benefits 358,036 378,800 357,669 323,600 TOTAL EXPENSES $ 358,036 $ 378,800 $ 357,669 $ 323,600

WATER FUND
57

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PUBLIC WORKS DEPARTMENT FUND 124
Water Operations Division 804
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 616,817 $ 742,000 $ 611,389 $ 719,200 30110 Salaries, Overtime 173,489 140,000 191,000 165,000 30200 PERS Retirement 69,571 77,900 66,448 70,600
30201 PERS Employer UAL 100,638 125,000 103,959 142,400 30205 Employee Group Insurance 147,506 156,600 161,150 184,400 30212 Cell Phone Stipend 120 200 116 -
30215 Medical Savings Account 339 400 229 400
30220 FICA/Medicare Insurance 12,345 12,800 11,635 12,900 30221 Administrative Leave Cash Out 1,515 3,100 3,100 3,200 30225 Sick Leave Buy Back 4,994 6,400 3,673 6,600
30226 Sick Leave Taken 19,618 - 17,550 -
30227 Sick Leave Payoff - - 11,977 -
30228 Comp Taken 358 - 63 -
30229 Comp Payoff - - 829 -
30230 Annual Vacation Cash Out 7,468 5,500 6,422 5,700
30231 Vacation Taken 22,010 - 17,507 -
30232 Vacation Payoff - - 10,129 -
30245 Workers Compensation 3,041 1,000 6,334 7,000
30255 Tuition Reimbursement 800 - - -
Subtotal - Salaries and Benefits 1,180,628 1,270,900 1,223,508 1,317,400 30300 Conferences and Meetings 12,394 15,000 12,000 15,000 30305 Auto Mileage 9 200 - -
30310 Uniforms & Safety Gear 11,371 10,500 10,000 10,500 30320 Dues, Memberships and Subscriptions 2,962 5,000 4,500 5,000 Subtotal - Employee Related 26,736 30,700 26,500 30,500 30400 Office Supplies 1,756 2,500 2,400 3,000
30415 Special Departmental 378,696 375,000 330,000 425,000 30425 Small Tools 5,379 8,000 7,200 8,000
Subtotal - Supplies and Services 385,832 385,500 339,600 436,000 32105 Equipment Rental 4,487 3,000 - 3,000
32200 Building and Ground Maintenance 5,040 8,000 4,300 6,000 32450 Well & Pump Maintenance 41,343 75,000 24,500 75,000 Subtotal - Maintenance & Rentals 50,871 86,000 28,800 84,000 33100.10 Water Charges 7,632 8,500 15,200 17,000
33100.20 Electricity Charges 502,369 500,000 435,000 500,000 33100.25 Natural Gas 271 500 255 500
33100.30 Telephone Charges 2,447 1,900 2,600 2,700
33100.35 Wireless 9,095 11,500 8,900 11,000
33105 Purchased water 5,753,189 6,500,000 6,300,000 6,900,000 Subtotal - Operations & Utilities 6,275,003 7,022,400 6,761,955 7,431,200 34100 Contractual Services 883,313 925,000 875,000 993,000 34130 Financial Services 1,727 1,200 1,750 2,000
Subtotal - Contractual & Professional Svcs 885,040 926,200 876,750 995,000

WATER FUND
58

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WATER FUND
35100 Interest Payments $ 840,708 $ 817,316 $ 817,316 $ 793,619 35105 Principal Payments - 579,169 579,169 601,916
35150 Administrative Overhead 556,400 556,360 556,360 812,300 35205 Property Taxes 101 1,000 1,000 -
35510 Bad Debt Expense 11,588 - - -
Subtotal - Miscellaneous 1,408,797 1,953,845 1,953,845 2,207,835 42100 Vehicle Operations and Maintenance 86,100 94,300 94,300 114,300 42105 Vehicle Replacement Charges 127,900 125,400 125,400 113,450 42110 Computing and Comm. Equip Replacement 1,600 3,200 3,200 4,600 42115 Computing and Communications Operations 71,000 73,300 73,300 63,200 42220 Self Insured Expenses 68,644 323,644 323,644 323,700 42225 Self Insured Settlements - 30,000 30,000 30,000
Subtotal - Internal Service Charges 355,244 649,844 649,844 649,250 43100 Equipment - 50,000 11,200 50,000
43110 Automotive Equipment - 80,500 - 50,000
43115 Building Improvements - 30,000 - 30,000
Subtotal - Capital Outlay - 160,500 11,200 130,000
44100.121 Transfer Out to Fund 121 129,100 129,100 129,100 129,100 Subtotal - Transfers 129,100 129,100 129,100 129,100
TOTAL EXPENSES $ 10,697,251 $ 12,614,989 $ 12,001,102 $ 13,410,285 54200 Interest Income $ 311,862 $ 100,000 $ 161,900 $ 150,000 57100 Water Tolls - Residential 5,451,068 5,095,300 5,974,000 6,262,600 57102 Fixed Monthly Water Charge 6,016,700 5,714,100 5,840,400 5,669,300 57105 Irrigation - Residential 698,911 685,600 843,000 940,000 57115 Energy Pass Thru 60,833 58,200 66,300 69,200
57125 Bulk Water 125,250 140,700 113,900 108,700
57130 Reconnection & Coll. Fees 52,760 39,600 66,400 75,000 57132 Other Service Fees 36,853 35,300 33,800 32,300
57606 Bad Debt Recovery 21,943 - - -
57915 Miscellaneous Revenue 4,013 4,000 8,300 4,000
TOTAL REVENUES $ 12,780,195 $ 11,872,800 $ 13,108,000 $ 13,311,100 59

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60

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RECYCLED WATER
61

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City of Norco, California
Recycled Water Fund - Summary of Revenues, Expenses and Working Capital Fiscal Year 2025-2026
Account Number Revenue Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
53254 Miscellaneous Federal Grant $ - $ 3,000,000 $ 3,000,000 $ 2,600,000 Total Revenues $ - $ 3,000,000 $ 3,000,000 $ 2,600,000
Expenses
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
Contractual and Professional Services $ 19,270 $ - $ 23,000 $ 20,000 44100.159 Transfers Out 191,996 2,700,000 339,800 2,760,000 Total Expenses $ 211,266 $ 2,700,000 $ 362,800 $ 2,780,000 Revenues Over (Under) Expenses $ 2,637,200 $ (180,000)
Estimated Beginning Working Capital 2,988,734 5,625,934 Estimated Ending Working Capital $ 5,625,934 $ 5,445,934 62

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PUBLIC WORKS DEPARTMENT FUND 166
Recycled Water Division 808
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ 19,270 $ - $ 23,000 $ 20,000 Subtotal - Contractual & Professional Svcs 19,270 - 23,000 20,000 44100.159 Transfers Out 191,996 2,700,000 339,800 2,760,000 Subtotal - Transfers 191,996 2,700,000 339,800 2,760,000 TOTAL EXPENSES $ 211,266 $ 2,700,000 $ 362,800 $ 2,780,000 53254 Miscellaneous Federal Grant $ - $ 3,000,000 $ 3,000,000 $ 2,600,000 TOTAL REVENUES $ - $ 3,000,000 $ 3,000,000 $ 2,600,000

RECYLED WATER FUND
63

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64

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SEWER FUND
65

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City of Norco, California
Sewer Fund - Summary of Revenues, Expenses and Working Capital Fiscal Year 2025-2026
Account Number Revenue Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
54200 Interest Income $ 218,094 $ 75,000 $ 128,475 $ 100,000 54200.10 City of Corona Loan Payment - Interest 104,507 96,200 96,174 88,435 54202 City of Corona Loan Payment - Principal - 263,000 262,964 270,853 57145 Sewer Service Charges 7,321,596 6,794,300 7,497,149 7,610,000 57915 Miscellaneous Income - 2,000 - -
Total Revenues $ 7,644,197 $ 7,230,500 $ 7,984,762 $ 8,069,288 Expenses
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
Salaries and Benefits $ 851,804 $ 925,100 $ 794,126 $ 865,650 Employee Related Expenses 29,418 34,600 25,600 34,500
Supplies and Services 72,442 120,200 56,250 70,900
Maintenance and Rentals 36,068 42,000 31,000 42,000
Operations and Utilities 97,356 113,200 96,275 111,800
Contractual and Professional Services 3,377,522 3,089,700 3,078,750 3,599,500 Miscellaneous 1,079,842 1,962,561 1,962,561 1,931,304
Internal Service Fund Charges 279,400 313,600 313,600 279,550 Capital Outlay - 180,500 13,000 180,500
Transfers Out 129,100 129,100 129,100 129,100
Total Expenses $ 5,952,952 $ 6,910,561 $ 6,500,262 $ 7,244,804 Revenues Over (Under) Expenses $ 1,484,499 $ 824,485
Estimated Beginning Working Capital 460,930 1,945,430
Estimated Ending Working Capital $ 1,945,430 $ 2,769,914 66

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ADMINISTRATION FUND 126
Human Resources Division 703
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 18,564 $ 20,900 $ 15,026 $ 29,800 30110 Salaries, Overtime 20 100 - -
30200 PERS Retirement 2,646 2,800 2,377 3,600
30201 PERS Employer UAL 6,034 7,400 7,365 12,400
30205 Employee Group Insurance 4,015 3,800 2,765 6,200
30215 Medical Savings Account 29 100 28 100
30220 FICA/Medicare Insurance 279 400 218 500
30221 Administrative Leave Cash Out 204 200 200 200
30225 Sick Leave Buy Back 255 400 204 400
30226 Sick Leave Taken 374 - 561 -
30230 Annual Vacation Cash Out 287 500 433 600
30231 Vacation Taken 727 - 449 -
Subtotal - Salaries and Benefits 33,432 36,600 29,626 53,800 30300 Conference & Meetings 10 - - -
Subtotal - Employee Related 10 - - -
TOTAL EXPENSES $ 33,442 $ 36,600 $ 29,626 $ 53,800

SEWER FUND
67

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FISCAL & SUPPORT SERVICES DEPARTMENT FUND 126
Financial Administration & Call Center Division 706
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 202,888 $ 245,700 $ 165,027 $ 220,900 30105 Salaries, Part Time 6,177 11,600 4,777 11,600
30110 Salaries, Overtime 5,340 3,000 2,500 3,000
30200 PERS Retirement 19,179 21,400 14,560 17,600
30201 PERS Employer UAL 10,916 13,500 4,656 900
30205 Employee Group Insurance 47,608 50,800 41,897 47,800 30210 Vehicle Allowance 724 800 800 800
30212 Cell Phone Stipend 120 200 200 -
30215 Medical Savings Account 284 400 261 300
30220 FICA/Medicare Insurance 3,511 3,800 2,498 3,500
30221 Administrative Leave Cash Out 1,601 2,000 2,000 2,000 30224 Sick Leave Taken Part Time 143 - - -
30225 Sick Leave Buy Back 1,313 1,400 497 600
30226 Sick Leave Taken 8,206 - 4,607 -
30228 Comp Taken 657 - 832 -
30230 Annual Vacation Cash Out 1,051 1,800 1,852 1,900
30231 Vacation Taken 9,682 - 6,507 -
30235 Deferred Compensation 158 500 119 100
30255 Tuition Reimbursement 190 800 200 600
Subtotal - Salaries and Benefits 319,748 357,700 253,791 311,600 30300 Conferences and Meetings 5,819 6,000 5,000 6,000
Subtotal - Employee Related 5,819 6,000 5,000 6,000
30400 Office Supplies 2,758 3,000 3,000 3,000
30405 Printing & Copies 8,942 10,000 10,000 10,000
30410 Postage 31,000 35,500 34,000 36,500
30415 Special Departmental 476 700 500 700
Subtotal - Supplies and Services 43,177 49,200 47,500 50,200 32105 Equipment Rental 87 2,000 1,200 3,000
Subtotal - Maintenance & Rentals 87 2,000 1,200 3,000
34100 Contractual Services 30,048 64,000 45,000 64,600
34125 Accounting & Auditing 10,701 11,700 12,000 12,400 34130 Financial Services 14,511 22,000 20,000 22,500
Subtotal - Contractual & Professional Svcs 55,260 97,700 77,000 99,500 35100 Interest Expense 1,733 - - -
Subtotal - Miscellaneous Expenditures 1,733 - - -
42110 Computing and Comm. Equip Replacement 1,600 3,200 3,200 4,600 42115 Computing and Communications Operations 47,300 61,100 61,100 45,200 Subtotal - Internal Service Charges 48,900 64,300 64,300 49,800 35515.200 Depreciation Expense - GASB 87 3,493 - - -
35515.210 Depreciation Express - GASB 96 8,805 - - -
Subtotal - Maintenance & Rentals 12,298 - - -
TOTAL EXPENSES $ 487,021 $ 576,900 $ 448,791 $ 520,100

SEWER FUND
68

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PUBLIC WORKS DEPARTMENT FUND 126
Inspection Division 740
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ 83,965 $ - $ - $ -
Subtotal - Contractual & Professional Svcs 83,965 - - - TOTAL EXPENSES $ 83,965 $ - $ - $ -

SEWER FUND
69

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PUBLIC WORKS DEPARTMENT FUND 126
Engineering Division 800
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 176,350 $ 193,900 $ 171,711 $ 173,200 30110 Salaries, Overtime 232 400 105 250
30200 PERS Retirement 18,707 19,800 18,700 13,800
30201 PERS Employer UAL 23,855 29,000 28,924 700
30205 Employee Group Insurance 24,369 25,300 26,348 27,900 30210 Vehicle Allowance 1,459 1,500 1,418 1,200
30212 Cell Phone Stipend 180 200 173 -
30215 Medical Savings Account 214 200 195 200
30220 FICA/Medicare Insurance 2,783 2,900 2,491 2,600
30221 Administrative Leave Cash Out 1,896 3,100 3,100 3,200 30225 Sick Leave Buy Back 2,390 4,200 2,456 4,300
30226 Sick Leave Taken 2,671 - 2,492 -
30230 Annual Vacation Cash Out 3,324 2,700 2,700 2,800
30231 Vacation Taken 8,181 - 6,698 -
Subtotal - Salaries and Benefits 266,611 283,200 267,512 230,150 TOTAL EXPENSES $ 266,611 $ 283,200 $ 267,512 $ 230,150

SEWER FUND
70

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PUBLIC WORKS DEPARTMENT FUND 126
Sewer Operations Division 809
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 121,215 $ 143,300 $ 125,715 $ 139,900 30110 Salaries, Overtime 20,199 5,900 14,000 15,000
30200 PERS Retirement 15,340 16,600 15,439 15,800
30201 PERS Employer UAL 29,237 33,700 31,837 48,800
30205 Employee Group Insurance 28,746 32,300 30,086 34,800 30212 Cell Phone Stipend 420 500 404 -
30215 Medical Savings Account 27 100 16 100
30220 FICA/Medicare Insurance 2,157 2,200 2,026 2,300
30221 Administrative Leave Cash Out 108 3,100 3,100 3,200 30225 Sick Leave Buy Back 357 5,500 262 5,700
30226 Sick Leave Taken 3,701 - 5,500 -
30227 Sick Leave Payoff - - 855 -
30228 Comp Taken 1,253 - 222 -
30229 Comp Payoff - - 59 -
30230 Annual Vacation Cash Out 533 2,900 459 3,000
30231 Vacation Taken 3,940 - 3,467 -
30232 Vacation Payoff - - 724 -
30245 Workers Compensation 4,779 1,000 9,023 1,000
30255 Tuition Reimbursement - 500 - 500
Subtotal - Salaries and Benefits 232,012 247,600 243,197 270,100 30300 Conferences and Meetings 12,350 15,000 9,500 15,000 30305 Auto Mileage - 100 - -
30310 Uniforms & Safety Gear 10,437 10,500 10,000 10,500 30320 Dues, memberships and Subscriptions 803 3,000 1,100 3,000 Subtotal - Employee Related 23,590 28,600 20,600 28,500 30400 Office Supplies 19 1,000 250 700
30415 Special Departmental 25,979 15,000 2,500 15,000
30425 Small Tools 3,267 5,000 6,000 5,000
30471 Pension Trust Contribution - 50,000 - -
Subtotal - Supplies and Services 29,265 71,000 8,750 20,700 32105 Equipment Rental - 2,000 300 2,000
32200 Building and ground maintenance 4,541 8,000 3,000 5,000 32450 Well & Pump Maintenance 31,441 30,000 26,500 32,000 Subtotal - Maintenance & Rentals 35,982 40,000 29,800 39,000 33100.20 Electricity Charges 86,983 100,000 87,000 100,000 33100.25 Natural Gas 271 500 275 500
33100.30 Telephone Charges 1,155 1,200 1,200 1,300
33100.35 Wireless 8,946 11,500 7,800 10,000
Subtotal - Operations & Utilities 97,356 113,200 96,275 111,800 34100 Contractual Services 3,236,613 2,990,000 3,000,000 3,498,000 34130 Financial Services 1,685 2,000 1,750 2,000
Subtotal - Contractual & Professional Svcs 3,238,298 2,992,000 3,001,750 3,500,000

SEWER FUND
71

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SEWER FUND
35100 Interest Payments $ 727,909 $ 697,830 $ 697,830 $ 666,960 35105 Principal Payments - 914,531 914,531 942,744
35150 Administrative Overhead 350,200 350,200 350,200 321,600 Subtotal - Miscellaneous 1,078,109 1,962,561 1,962,561 1,931,304 42100 Vehicle Operations and Maintenance 40,900 48,700 48,700 54,400 42105 Vehicle Replacement Charges 127,900 125,400 125,400 113,450 42110 Computing and Comm. Equip Replacement 2,500 4,100 4,100 6,700 42115 Computing and Communications Operations 59,200 61,100 61,100 45,200 42225 Self Insured Settlements - 10,000 10,000 10,000
Subtotal - Internal Service Charges 230,500 249,300 249,300 229,750 43100 Equipment - 50,000 8,000 50,000
43110 Automotive Equipment - 80,500 - 80,500
43115 Building Improvements - 50,000 5,000 50,000
Subtotal - Capital Outlay - 180,500 13,000 180,500
44100.121 Transfers Out to Fund 121 129,100 129,100 129,100 129,100 Subtotal - Transfers 129,100 129,100 129,100 129,100
TOTAL EXPENSES $ 5,094,211 $ 6,013,861 $ 5,754,333 $ 6,440,754 54200 Interest Income $ 218,094 $ 75,000 $ 128,475 $ 100,000 54200.10 City of Corona Loan Payment - Interest 104,507 96,200 96,174 88,435 54202 City of Corona Loan Payment - Principal - 263,000 262,964 270,853 57145 Sewer Service Charges 7,321,596 6,794,300 7,497,149 7,610,000 57915 Miscellaneous Income - 2,000 - -
TOTAL REVENUES $ 7,644,197 $ 7,230,500 $ 7,984,762 $ 8,069,288 72

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VEHICLE REPLACEMENT
73

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Account
Number Description - Revenues
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
57625 Charges for Operations $ 259,516 $ 273,810 $ 273,810 $ 286,400 57630 Charges for Vehicle Replacement 458,900 461,499 461,499 349,449 54200 Interest 232,008 100,000 150,000 100,000
57500.10 City Maintenance Yard/Vehicles 9,834 15,000 15,000 15,000 57900 Sale of Property 64,911 - - -
58100 Contributions 117,300 - - -
59200 Transfer In 141,611 - - -
Total Revenues $ 1,284,081 $ 850,309 $ 900,309 $ 750,849 Expenditures
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
Miscellaneous $ 364,493 $ - $ - $ -
Internal Service Charges 468,000 273,810 432,800 450,000 Capital Outlay - 355,000 255,000 224,000
Total Expenditures $ 832,493 $ 628,810 $ 687,800 $ 674,000 Revenues Over (Under) Expenditure $ 212,509 $ 76,849
Estimated Beginning Fund Balance 6,274,183 6,486,692
Estimated Ending Fund Balance $ 6,486,692 $ 6,563,541
City of Norco, California
Fleet Management Internal Service Fund
Estimated Revenues, Expenditures, and Working Capital
Budget Summary by Major Objects
74

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BENEFITS & INSURANCE
75

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BENEFITS AND INSURANCE FUND FUND 134
Funding Sources and Uses Division 724

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
INTEREST $ 22,468 $ 15,000 $ 15,000 $ 12,000
INTERNAL SERVICE OPERATIONS 1,081,198 1,700,700 1,700,700 1,653,100 TOTAL FUNDING SOURCES $ 1,103,666 $ 1,715,700 $ 1,715,700 $ 1,665,100

FUNDING BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2024-2025
Budget
Request
BENEFITS & INSURANCE $ 1,170,819 $ 1,700,700 $ 1,728,318 $ 1,653,100 TOTAL FUNDING BY DIVISION $ 1,170,819 $ 1,700,700 $ 1,728,318 $ 1,653,100

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2024-2025
Budget
Request
Internal Service Fund Charges $ 1,170,819 $ 1,700,700 $ 1,728,318 $ 1,653,100 TOTAL EXPENDITURES BY TYPE $ 1,170,819 $ 1,700,700 $ 1,728,318 $ 1,653,100 Revenues Over (Under) Expenditures $ (12,618) $ 12,000
Estimated Beginning Fund Balance (922,853) (935,470)
Estimated Ending Fund Balance $ (935,470) $ (923,470)

BENEFITS AND INSURANCE FUND
76

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BENEFITS & INSURANCE FUND FUND 134
Funding Sources and Uses Division 724
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
42200 Liability Insurance $ 805,713 $ 1,450,200 $ 1,450,200 $ 1,322,400 42220 Self- Insured Expenses - 50,400 50,400 50,400
42225 Self Insured Settlements 224,848 70,100 81,114 110,100 42230 Excess Workers Comp 114,160 130,000 146,604 170,200 42235 Compensated Absences 26,098 - - -
Subtotal - Internal Service Charges 1,170,819 1,700,700 1,728,318 1,653,100 TOTAL EXPENDITURES $ 1,170,819 $ 1,700,700 $ 1,728,318 $ 1,653,100

BENEFITS AND INSURANCE FUND
77

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78

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INFORMATION TECHNOLOGY
79

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INFORMATION TECHNOLOGY FUNDS 135
Information Technology Operations Divisions 901

INFORMATION TECHNOLOGY SUMMARY
3% 4%
93%
0%
FY 25/26 FUNDING SOURCES

INTEREST INCOME

CHARGES FOR

EQUIPMENT

REPLACEMENT

CHARGES FOR

OPERATIONS

CONTRIBUTIONS
4%
96%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Information Technology: 4 All Other FT Employees: 86
Total FY 25/26 City-Wide Full-time Positions: 90
100%
FY 25/26 EXPENDITURES BY DIVISION

INFORMATION
TECHNOLOGY (901)
0 200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
FY 2023-2024 Actual FY 2024-2025 Amended
Budget
FY 2024-2025 Projected
Year-End
FY 2025-2026 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURES BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES
80

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INFORMATION TECHNOLOGY FUNDS 135
Information Technology Operations Divisions 901

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Projection
INTEREST INCOME $ 64,018 $ 30,000 $ 50,000 $ 50,000
CHARGES FOR EQUIPMENT REPLACEMENT 40,700 70,800 70,800 99,000 CHARGES FOR OPERATIONS 1,077,008 1,149,200 1,149,200 876,200 TOTAL FUNDING SOURCES $ 1,181,726 $ 1,250,000 $ 1,270,000 $ 1,025,200

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Projection
INFORMATION TECHNOLOGY (901) $ 895,370 $ 1,193,300 $ 1,149,640 $ 1,507,002 TOTAL EXPENDITURES BY DIVISION $ 895,370 $ 1,193,300 $ 1,149,640 $ 1,507,002

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 253,590 $ 369,000 $ 327,328 $ 442,000 EMPLOYEE RELATED EXPENDITURES 15,920 19,300 19,300 23,802 SUPPLIES AND SERVICES 285,554 361,195 361,195 517,000
MAINTENANCE AND RENTALS 5,028 62,600 62,600 63,100
OPERATIONS AND UTILITIES 50,228 85,100 58,112 121,900
CONTRACTUAL AND PROFESSIONAL SERVICES 53,109 251,600 276,600 333,200 MISCELLANEOUS 25,169 - - -
INTERNAL SERVICE FUND CHARGES 7,961 - - -
CAPITAL OUTLAY 198,812 44,505 44,505 6,000
TOTAL EXPENDITURES BY TYPE $ 895,370 $ 1,193,300 $ 1,149,640 $ 1,507,002 REVENUES OVER (UNDER) EXPENDITURES $ 120,360 $ (481,802) ESTIMATED BEGINNING BALANCE 1,323,843 1,444,203
ESTIMATED ENDING FUND BALANCE $ 1,444,203 $ 962,402

INFORMATION TECHNOLOGY SUMMARY
81

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INFORMATION TECHNOLOGY FUND 135
OPERATIONS, HELP DESK AND REPLACEMENT Division 901
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 190,783 $ 273,500 $ 237,340 $ 327,400 30110 Salaries, Overtime 6,103 7,500 8,334 8,300
30200 PERS Retirement 15,231 21,600 19,681 26,100
30201 PERS Employer UAL - 600 519 1,300
30205 Employee Group Insurance 21,561 42,300 29,568 52,400 30215 Medical Savings Account 241 500 236 500
30220 FICA/Medicare Insurance 3,089 5,000 3,562 5,000
30221 Admin Leave Buy Back 1,942 4,000 4,000 5,000
30225 Sick Leave Buy Back 3,234 5,000 5,348 6,000
30226 Sick Leave Taken 1,928 2,000 2,377 3,000
30230 Annual Vacation Cash Out 3,410 6,000 6,000 7,000
30231 Vacation Taken 5,452 - 10,363 -
30245 Workers Compensation 615 - - -
30255 Tuition Reimbursement - 1,000 - -
Subtotal - Salaries and Benefits 253,590 369,000 327,328 442,000 30300 Conferences and Meetings 15,245 17,100 17,100 17,100 30305 Auto Mileage - 300 300 300
30320 Dues, Memberships and Subscriptions 676 1,900 1,900 6,402 Subtotal - Employee Related Expenditures 15,920 19,300 19,300 23,802 30400 Office Supplies 1,080 1,000 1,000 1,000
30410 Postage 17,257 18,900 18,900 18,900
30415 Special Departmental 4,987 8,250 8,250 7,500
30425 Small Tools 1,213 1,800 1,800 1,800
30430 Small Office Equipment 110,708 18,245 18,245 62,000 30435 Software Expense 34,734 45,000 45,000 68,100
30435.10 Software Maintenance & Support 115,574 268,000 268,000 357,700 Subtotal - Supplies and Services 285,554 361,195 361,195 517,000 32100 Office Equipment Maintenance 1,827 3,500 3,500 4,000 32105 Equipment Rental 3,201 59,100 59,100 59,100
Subtotal - Maintenance & Rentals 5,028 62,600 62,600 63,100 33100.35 Wireless 5,743 8,000 8,000 9,600
33100.40 Internet 44,484 77,100 50,112 112,300
Subtotal - Operations & Utilities 50,228 85,100 58,112 121,900 34100 Contractual Services 11,005 125,000 150,000 145,000 34100.80 Contractual-Security & Backup 23,407 82,200 82,200 108,800 34100.82 Contractual-Phone Maintenance 550 9,400 9,400 54,400 34105 Other Professional Services 18,147 35,000 35,000 25,000 Subtotal - Contractual & Professional Svcs 53,109 251,600 276,600 333,200 35100 Interest Expense 11,962 - - -
35515 Depreciation Expense 13,207 - - -
Subtotal - Miscellaneous 25,169 - - -
42235 Compensated Absences 7,961 - - -
Subtotal - Internal Service Charges 7,961 - - -

INFORMATION TECHNOLOGY SUMMARY
82

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INFORMATION TECHNOLOGY SUMMARY
35515.200 Depreciation Expense - GASB 87 41,491 - - -
35515.210 Depreciation Express - GASB 96 157,321 - - -
43100 Equipment - 44,505 44,505 6,000
Subtotal - Capital Outlay 198,812 44,505 44,505 6,000
TOTAL EXPENDITURES $ 895,370 $ 1,193,300 $ 1,149,640 $ 1,507,002 54200 Interest Income $ 64,018 $ 30,000 $ 50,000 $ 50,000 57625 Equip Rental & Repair 40,700 70,800 70,800 99,000 57630 Internal Service Operations 1,077,008 1,149,200 1,149,200 876,200 57900 Sales of Property 450 - 490 -
TOTAL REVENUES $ 1,182,176 $ 1,250,000 $ 1,270,490 $ 1,025,200 83

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84

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REDEVELOPMENT OBLIGATION

RETIREMENT FUND
85

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REDEVELOPMENT OBLIGATION RETIREMENT FUND FUND 017
Funding Sources and Uses Division VARIOUS

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
REDEVELOPMENT PROPERTY TAXES $ 6,307,182 $ 6,302,525 $ 6,302,525 $ 6,311,165 OTHER REVENUES 358,076 - - -
INTEREST 264,085 75,000 60,000 50,000
TOTAL FUNDING SOURCES $ 6,929,343 $ 6,377,525 $ 6,362,525 $ 6,361,165

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
SUCCESSOR AGENCY - ROPS PROGRAM $ 2,750,398 $ 6,302,525 $ 6,302,525 $ 6,311,165 TOTAL EXPENDITURES BY DIVISION $ 2,750,398 6,302,525 6,302,525 6,311,165

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
Contractual and Professional Services $ 250,000 $ 250,000 $ 250,000 $ 250,000 Miscellaneous 2,500,398 6,052,525 6,052,525 6,061,165
TOTAL EXPENDITURES BY TYPE $ 2,750,398 $ 6,302,525 $ 6,302,525 $ 6,311,165

REDEVELOPMENT OBLIGATION RETIREMENT FUND
86

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REDEVELOPMENT OBLIGATION RETIREMENT FUND FUND 017
Division Various
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34102.10 City Services $ 250,000 $ 250,000 $ 250,000 $ 250,000 Subtotal - Contractual & Professional 250,000 250,000 250,000 250,000 35100 Interest Payments 2,500,398 2,397,525 2,397,525 2,236,165 35105 Principal Payments - 3,655,000 3,655,000 3,825,000 Subtotal - Miscellaneous 2,500,398 6,052,525 6,052,525 6,061,165 TOTAL EXPENDITURES $ 2,750,398 $ 6,302,525 $ 6,302,525 $ 6,311,165

REDEVELOPMENT OBLIGATION RETIREMENT FUND
87

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ADMINISTRATION
89

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ADMINISTRATION FUNDS
City Manager, City Clerk, Economic Dev., Human Resources Division

ADMINISTRATION SUMMARY
121/124/126

VARIOUS
96%
2% 2%
FY 25/26 FUNDING SOURCES

GENERAL FUND
(121)

WATER FUND
(124)
SEWER FUND (126)
1% 4% 2% 3%
90%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
City Manager: 1
City Clerk: 3
Communications: 2
Human Resources: 3
All Other FT Employees Total Employees: 81
Total FY 25/26 City-Wide Full-Time Positions: 90
25%
30%
19%
2%
24%
FY 25/26 EXPENDITURES BY

DIVISION
CITY MANAGER (702)
CITY CLERK (704)
COMMUNICATIONS (707)

ECONOMIC
DEVELOPMENT (745)
HUMAN RESOURCES (703)
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
FY 2023-2024 Actual FY 2024-2025
Amended Budget
FY 2024-2025
Projected Year-End
FY 2025-2026 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES
90

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ADMINISTRATION FUNDS
City Manager, City Clerk, Communications, Econ. Dev., HR Division

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
GENERAL FUND (121) $ 1,607,895 $ 2,048,675 $ 1,930,806 $ 1,899,200 WATER FUND (124) 33,442 36,600 29,631 53,800
SEWER FUND (126) 33,442 36,600 29,626 53,800
TOTAL FUNDING SOURCES $ 1,674,779 $ 2,121,875 $ 1,990,063 $ 2,006,800

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
CITY MANAGER (702) $ 457,330 $ 674,000 $ 674,774 $ 498,100 CITY CLERK (704) 534,638 658,675 630,433 602,000
COMMUNICATIONS (707) 326,725 402,900 355,788 384,400
ECONOMIC DEVELOPMENT (745) 50,850 52,000 50,000 50,000
HUMAN RESOURCES (703) 305,236 334,300 279,068 472,300
TOTAL EXPENDITURES BY DIVISION $ 1,674,779 $ 2,121,875 $ 1,990,063 $ 2,006,800

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 1,263,166 $ 1,628,700 $ 1,531,105 $ 1,601,900 EMPLOYEE RELATED EXPENDITURES 35,784 31,825 22,000 28,000 SUPPLIES AND SERVICES 27,875 90,750 91,458 57,400
OPERATIONS AND UTILITIES 1,115 2,500 4,100 5,200
CONTRACTUAL AND PROFESSIONAL SERVICES 123,961 109,300 108,800 104,300 MISCELLANEOUS 67,236 90,200 64,000 69,200
INTERNAL SERVICE FUND CHARGES 150,074 168,600 168,600 140,800 CAPITAL OUTLAY 5,567 - - -
TOTAL EXPENDITURES BY TYPE $ 1,674,779 $ 2,121,875 $ 1,990,063 $ 2,006,800

ADMINISTRATION SUMMARY
121/124/126

VARIOUS
91

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92

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CITY MANAGER
93

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ADMINISTRATION FUND 121
City Manager Division 702
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 237,397 $ 417,400 $ 384,577 $ 222,300 30200 PERS Retirement 37,886 39,700 30,968 34,100
30201 PERS Employer UAL 99,372 122,200 99,580 172,200
30205 Employee Group Insurance 19,426 20,100 31,389 9,400 30210 Vehicle Allowance 6,036 6,000 6,000 6,000
30212 Cell Phone Stipend 600 600 500 -
30215 Medical Savings Account 302 300 241 300
30220 FICA/Medicare Insurance 3,621 3,100 5,576 3,100
30221 Administrative Leave Cash Out - 5,000 4,428 5,000 30225 Sick Leave Buy Back 3,815 5,000 4,216 5,000
30226 Sick Leave Taken 3,312 - - -
30227 Sick Leave Payoff - - 18,319 -
30230 Annual Vacation Cash Out - 7,000 7,000 8,000
30231 Vacation Taken 9,008 - 1,303 -
30232 Vacation Payoff - - 31,278 -
Subtotal - Salaries and Benefits 420,775 626,400 625,374 465,400 30300 Conferences and Meetings 8,977 5,000 7,000 8,200
30320 Dues, Memberships and Subscriptions 3,291 3,000 1,000 2,000 Subtotal - Employee Related 12,268 8,000 8,000 10,200
30400 Office Supplies 71 1,000 1,200 1,000
Subtotal - Supplies and Services 71 1,000 1,200 1,000
33100.35 Wireless 28 - 1,600 1,500
Subtotal - Operations & Utilities 28 - 1,600 1,500
42110 Computing and Comm. Equip Replacement 700 1,900 1,900 1,900 42115 Computing and Communications Operations 11,900 36,700 36,700 18,100 42235 Compensated Absences 11,588 - - -
Subtotal - Internal Service Charges 24,188 38,600 38,600 20,000 TOTAL EXPENDITURES $ 457,330 $ 674,000 $ 674,774 $ 498,100

GENERAL FUND
94

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CITY CLERK
95

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ADMINISTRATION FUND 121
City Clerk Division 704
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 209,897 $ 250,500 $ 215,892 $ 238,500 30105 Salaries, Part Time 316 - - -
30107 Salaries, Part Time (20 Hour-PERS) 13,755 22,100 17,088 22,100 30200 PERS Retirement 31,695 36,900 34,797 32,400
30201 PERS Employer UAL 74,256 98,200 95,450 118,500
30205 Employee Group Insurance 39,497 45,400 43,743 47,800 30210 Vehicle Allowance 4,829 4,800 4,725 4,800
30212 Cell Phone Stipend 1,000 600 939 -
30215 Medical Savings Account 428 600 532 600
30220 FICA/Medicare Insurance 3,529 4,000 3,378 3,800
30221 Administrative Leave Cash Out 3,660 4,800 4,800 4,900 30224 Sick Leave Taken - Part Time 534 - 909 -
30225 Sick Leave Buy Back - 2,500 2,760 2,600
30226 Sick Leave Taken (3,499) - 7,741 -
30227 Sick Leave Payoff 3,536 - - -
30228 Comp Taken 292 - - -
30230 Annual Vacation Cash Out 3,858 4,300 3,885 4,000
30231 Vacation Taken 7,976 - 16,537 -
30232 Vacation Payoff 7,137 - - -
30255 Tuition Reimbursement - 800 - -
Subtotal - Salaries and Benefits 402,697 475,500 453,175 480,000 30300 Conferences and Meetings 9,734 7,800 2,000 4,600
30320 Dues, Memberships and Subscriptions 1,964 1,425 1,400 1,400 Subtotal - Employee Related 11,698 9,225 3,400 6,000
30400 Office Supplies 4,961 4,500 7,000 4,000
30405 Printing & Copies - 150 200 -
30410 Postage 177 300 300 -
30430 Small Office Equipment 1,967 500 500 5,500
30445 Legal Advertising 4,658 4,500 2,500 3,000
30455 Election - 57,000 57,358 -
Subtotal - Supplies and Services 11,764 66,950 67,858 12,500 33100.4 Wireless 19 - - -
Subtotal - Operations & Utilities 19 - - -
34100 Contractual Services 29,916 28,500 28,500 23,500
Subtotal - Contractual & Professional Svcs 29,916 28,500 28,500 23,500 35265 City Historian - 1,000 - -
Subtotal Miscellaneous Expenditures - 1,000 - -
42110 Computing and Comm. Equip Replacement 1,800 4,200 4,200 7,800 42115 Computing and Communications Operations 59,200 73,300 73,300 72,200 42235 Compensated Absences 11,977 - - -
Subtotal - Internal Service Charges 72,977 77,500 77,500 80,000 43100 Equipment 5,567 - - -
Subtotal - Capital Outlay 5,567 - - -
TOTAL EXPENDITURES $ 534,638 $ 658,675 $ 630,433 $ 602,000

GENERAL FUND
96

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HUMAN RESOURCES
97

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ADMINISTRATION FUND 121
Human Resources Division 703
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 117,573 $ 131,800 $ 95,164 $ 188,400 30110 Salaries, Overtime 125 300 - -
30200 PERS Retirement 16,759 17,700 15,058 22,400
30201 PERS Employer UAL 38,214 46,600 46,645 78,300
30205 Employee Group Insurance 25,424 23,800 17,497 39,300 30215 Medical Savings Account 183 200 180 200
30220 FICA/Medicare Insurance 1,766 2,000 1,380 2,800
30221 Administrative Leave Cash Out 1,292 800 800 800
30225 Sick Leave Buy Back 1,614 2,000 1,292 2,000
30226 Sick Leave Taken 2,369 - 3,551 -
30230 Annual Vacation Cash Out 1,815 2,300 2,300 2,300
30231 Vacation Taken 3,085 - 2,844 -
Subtotal - Salaries and Benefits 210,219 227,500 186,710 336,500 30300 Conferences and Meetings 62 3,000 3,000 3,000
30320 Dues, Memberships and Subscriptions 325 1,000 1,000 1,000 Subtotal - Employee Related 387 4,000 4,000 4,000
30400 Office Supplies 500 1,000 1,000 1,000
30430 Small Office Equipment 1,887 1,500 1,000 1,500
Subtotal - Supplies and Services 2,388 2,500 2,000 2,500 33100.35 Wireless 558 1,000 1,000 1,500
Subtotal - Operations & Utilities 558 1,000 1,000 1,500 42110 Computing and Comm. Equip Replacement 1,100 1,600 1,600 2,100 42115 Computing and Communications Operations 23,700 24,500 24,500 18,100 Subtotal - Internal Service Charges 24,800 26,100 26,100 20,200 TOTAL EXPENDITURES $ 238,352 $ 261,100 $ 219,810 $ 364,700

GENERAL FUND
98

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WATER FUND
99

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SEWER FUND
100

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COMMUNICATIONS
101

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ADMINISTRATION FUND 121
Communications Division 707
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-205
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 108,133 $ 170,000 $ 158,923 $ 164,700 30105 Salaries, Part Time 20,845 - - -
30110 Salaries, Overtime 369 1,000 2,339 3,000
30200 PERS Retirement 8,578 13,400 12,874 13,200
30201 PERS Employer UAL - 400 339 700
30205 Employee Group Insurance 10,354 30,200 18,621 20,400 30212 Cell Phone Stipend 600 600 289 -
30215 Medical Savings Account 241 300 236 300
30220 FICA/Medicare Insurance 2,046 2,500 2,304 2,400
30221 Administrative Leave Cash Out 2,111 2,000 2,000 2,000 30225 Sick Leave Buy Back 2,182 2,500 2,445 2,500
30226 Sick Leave Taken 161 - - -
30230 Annual Vacation Cash Out 3,167 3,200 3,394 3,200
30231 Vacation Taken 3,303 - 2,824 -
30235 Deferred Compensation 521 - - -
Subtotal - Salaries and Benefits 162,611 226,100 206,588 212,400 30300 Conferences and Meetings 9,585 7,000 5,000 6,000
30305 Auto Mileage 328 500 600 500
30320 Dues, Memberships and Subscriptions 648 1,100 1,000 1,300 Subtotal - Employee Related 10,561 8,600 6,600 7,800
30400 Office Supplies 120 1,000 1,000 1,000
30405 Printing & Copies 134 500 500 500
30415 Special Departmental 5,710 5,000 3,000 3,000
30416 City Merchandise (872) 5,000 7,500 7,500
30435 Software Expense 2,849 3,800 3,400 3,400
30435.10 Software Maintenance and Support - - - 20,000
30440 Advertising and Promotion 5,712 5,000 5,000 6,000 Subtotal - Supplies and Services 13,653 20,300 20,400 41,400 33100.35 Wireless 511 1,500 1,500 2,200
Subtotal - Operations & Utilities 511 1,500 1,500 2,200 34100 Contractual Services 23,724 10,000 9,900 10,000
34100.60 Gateway Sign Maintenance 5,938 7,500 7,500 8,000 34100.65 Gateway Sign Replacement Charges 14,035 12,500 12,500 12,000 34130 Financial Services 348 800 400 800
Subtotal - Contractual & Professional Svcs 44,045 30,800 30,300 30,800 35270 Community Promotion 26,772 20,000 10,000 15,000
35271 Community Outreach 16,319 25,000 15,000 25,000
35311 Sixth Street Banner Program 2,388 29,200 20,300 4,200 35312 State of the City 21,757 15,000 18,700 25,000
Subtotal - Miscellaneous 67,236 89,200 64,000 69,200
42110 Computing and Comm. Equip Replacement 1,000 1,900 1,900 2,500 42115 Computing and Communications Operations 23,700 24,500 24,500 18,100 42235 Compensated Absences 3,409 - - -
Subtotal - Internal Service Charges 28,109 26,400 26,400 20,600 TOTAL EXPENDITURES $ 326,725 $ 402,900 $ 355,788 $ 384,400

GENERAL FUND
102

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ADMINISTRATION FUND 121
Communications Division 707
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-205
Projected
Year-End
FY 2025-2026
Budget
Projection

GENERAL FUND
55290 Sixth Street Gateway Sign Advertising $ 19,973 $ 35,000 $ 26,000 $ 25,000 55291 Sixth Street Banner Program - 4,200 4,200 4,200
57734 Trademark and Licensing Fees - 500 - 100
57735 State of the City Sponsorship 8,000 8,000 11,500 8,000 57902 Sale of Merchandise 10,071 8,000 7,700 7,500
TOTAL REVENUES $ 38,044 $ 55,700 $ 49,400 $ 44,800
103

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104

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ECONOMIC DEVELOPMENT
105

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ADMINISTRATION FUND 121
Economic Development Division 745
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30300 Conferences and Meetings $ 850 $ 2,000 $ - $ -
Subtotal - Employee Related 850 2,000 - -
34100 Contractual Services 50,000 50,000 50,000 50,000
Subtotal - Contractual & Professional Svcs 50,000 50,000 50,000 50,000 TOTAL EXPENDITURES $ 50,850 $ 52,000 $ 50,000 $ 50,000

GENERAL FUND
106

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COMMUNITY

DEVELOPMENT
107

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121/122
Planning, Code Compliance, Building & Safety Division 750/751/752

COMMUNITY DEVELOPMENT SUMMARY
100%
0%
FY 25/26 FUNDING SOURCES

GENERAL FUND
(121)

MISCELLANEOUS
GRANT (122)
12%
88%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Community Development: 11 All Other FT Employees: 79
54%
20%
26%
FY 25/26 EXPENDITURES BY

DIVISION
PLANNING (750)
CODE

ENFORCEMENT
(751)

BUILDING SAFETY
(752)
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
FY 2023-2024 Actual FY 2024-2025
Amended Budget
FY 2024-2025 Projected
Year-End
FY 2025-2026 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

INTERNAL SERVICE FUND CHARGES

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
Total FY 25/26 City-Wide Full-time Positions : 90
108

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121/122
Planning, Code Enforcement, Building & Safety Division 750/751/752

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Request
GENERAL FUND (121) $ 2,213,502 $ 2,233,800 $ 1,704,527 $ 2,572,900 MISCELLANEOUS GRANT (122) 36,227 29,700 31,485 -
TOTAL FUNDING SOURCES $ 2,249,729 $ 2,263,500 $ 1,736,012 $ 2,572,900

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2023-2024
Amended
Budget
FY 2023-2024
Projected
Year-End
FY 2024-2025
Budget
Request
PLANNING (750) $ 1,363,070 $ 1,229,360 $ 890,696 $ 1,390,500 CODE ENFORCEMENT (751) 319,232 379,120 286,817 509,300
BUILDING SAFETY (752) 567,427 655,020 558,499 673,100
TOTAL EXPENDITURES BY DIVISION $ 2,249,729 $ 2,263,500 $ 1,736,012 $ 2,572,900

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Request
SALARIES & BENEFITS $ 1,193,793 $ 1,130,400 $ 1,102,717 $ 1,455,200 EMPLOYEE RELATED EXPENDITURES 17,432 29,000 13,807 30,600 SUPPLIES AND SERVICES 11,749 19,500 11,210 19,500
OPERATIONS AND UTILITIES 6,146 6,100 5,238 7,100
CONTRACTUAL AND PROFESSIONAL SERVICES 855,825 912,600 438,400 932,900 INTERNAL SERVICE FUND CHARGES 164,784 165,900 164,640 127,600 TOTAL EXPENDITURES BY TYPE $ 2,249,729 $ 2,263,500 $ 1,736,012 $ 2,572,900

COMMUNITY DEVELOPMENT SUMMARY
109

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110

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PLANNING
111

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Planning Division 750
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 310,597 $ 300,560 $ 295,632 $ 344,400 30110 Salaries, Overtime 51 - - -
30200 PERS Retirement 37,576 39,800 37,053 39,000
30201 PERS Employer UAL 62,819 76,900 76,443 122,600
30205 Employee Group Insurance 39,866 45,600 41,423 56,800 30210 Vehicle Allowance 4,829 4,800 4,725 4,800
30215 Medical Savings Account 448 600 561 600
30220 FICA/Medicare Insurance 5,076 5,200 4,287 5,000
30221 Administrative Leave Cash Out 3,129 4,400 - 4,500 30225 Sick Leave Buy Back 3,083 5,800 5,537 5,800
30226 Sick Leave Taken 4,488 - 9,274 -
30228 Comp Taken 1,429 - - -
30230 Annual Vacation Cash Out 4,475 4,500 6,757 4,700
30231 Vacation Taken 18,947 - 19,460 -
30232 Vacation Payoff - - 6,925 -
Subtotal - Salaries and Benefits 496,811 488,160 508,078 588,200 30300 Conferences and Meetings 12,225 16,400 7,000 16,400 30310 Uniforms & Safety Gear - - 200 1,000
30320 Dues, Memberships and Subscriptions 990 1,500 1,000 1,600 Subtotal - Employee Related 13,215 17,900 8,200 19,000
30400 Office Supplies 887 1,200 1,200 1,200
30415 Special Departmental 1,579 1,500 1,000 1,500
30430 Small Office Equipment 510 1,200 1,000 1,200
30445 Legal Advertising 2,763 3,500 3,500 3,500
Subtotal - Supplies and Services 5,739 7,400 6,700 7,400 33100.30 Telephone Charges 10 100 9 100
33100.35 Wireless 1,131 1,500 1,472 2,500
Subtotal - Operations & Utilities 1,142 1,600 1,481 2,600 34100 Contractual Services 742,952 620,000 270,152 723,000 Subtotal - Contractual & Professional Svcs 742,952 620,000 270,152 723,000 42100 Vehicle Operations and Maintenance - - - 100
42100.10 Fuel - - - 100
42110 Computing and Comm. Equip Replacement 1,900 3,500 3,500 4,900 42115 Computing and Communications Operations 59,200 61,100 61,100 45,200 42235 Compensated Absences 5,884 - - -
Subtotal - Internal Service Charges 66,984 64,600 64,600 50,300 TOTAL EXPENDITURES $ 1,326,844 $ 1,199,660 $ 859,211 $ 1,390,500

GENERAL FUND
112

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GENERAL FUND
55100 Planning Fees $ 34,041 $ 32,000 $ 41,200 $ 45,300 55105 Site Plan (Major/Minor) 92,752 44,236 46,200 50,800 55110 Variance (Major/Minor) 9,525 16,000 8,250 9,100
55125 Tentative Parcel Map 9,337 10,300 15,200 200
55151 General Plan Maintenance/Update Fee 56,664 95,489 103,528 113,900 55155 Sign Review 24,186 27,900 13,140 14,500
55170 Special Event Permit 3,147 3,100 2,325 2,600
55195 Publications 11,007 13,400 908 1,000
55205 Planning Information Letter 942 1,700 1,293 1,400 55210 Architecture Review 1,256 3,100 - 1,200
55220 EIR 326 10,300 1,792 2,000
55235 Landscape Plan Ck Review 3,332 5,200 - 3,000
55260 Addlt Large Animal Unit 356 400 2,256 2,500
55265 Appeals 2,163 2,300 2,319 2,500
TOTAL REVENUES $ 249,034 $ 265,425 $ 238,411 $ 250,000
113

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114

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CODE ENFORCEMENT
115

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Code Enforcement Division 751
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 148,001 $ 149,820 $ 115,080 $ 256,500 30105 Salaries, Part Time 592 - 25 -
30107 Salaries, Part Time (20 Hour-PERS) 56,620 10,800 13,125 - 30110 Salaries, Overtime 1,173 700 2,594 2,700
30200 PERS Retirement 16,306 18,800 11,378 20,500
30201 PERS Employer UAL - 600 306 1,000
30205 Employee Group Insurance 25,044 25,400 29,961 66,800 30215 Medical Savings Account 36 - 22 -
30220 FICA/Medicare Insurance 3,171 3,500 1,897 3,800
30225 Sick Leave Buy Back - 1,000 504 1,000
30224 Sick Leave Taken - Part-Time 245 - - -
30226 Sick Leave Taken 3,604 - 8,253 -
30228 Comp Taken 112 - - -
30230 Annual Vacation Cash Out 3,567 - 1,151 -
30231 Vacation Taken 3,601 - 8,123 -
30232 Vacation Payoff 927 - 767 -
30235 Deferred Compensation 36 - 1 -
Subtotal - Salaries and Benefits 263,035 210,620 193,185 352,300 30300 Conferences and Meetings 1,496 5,800 1,000 6,200
30310 Uniforms & Safety Gear 265 1,000 1,000 1,000
30320 Dues, Memberships and Subscriptions 200 300 400 400 Subtotal - Employee Related 1,962 7,100 2,400 7,600
30400 Office Supplies 797 1,000 1,000 1,000
30410 Postage 73 5,000 1,000 5,000
30415 Special Departmental 2,044 2,300 1,000 2,300
Subtotal - Supplies and Services 2,915 8,300 3,000 8,300 33100.35 Wireless 3,195 3,000 2,292 3,000
Subtotal - Operations & Utilities 3,195 3,000 2,292 3,000 34100 Contractual Services 1,626 102,900 40,000 102,900 Subtotal - Contractual & Professional Svcs 1,626 102,900 40,000 102,900 42100 Vehicle Operations and Maintenance 800 900 900 700 42100.10 Fuel 700 1,000 1,000 1,200
42105 Vehicle Replacement Charges 6,500 6,500 5,240 3,300 42110 Computing and Comm. Equip Replacement 1,000 2,100 2,100 2,900 42115 Computing and Communications Operations 35,500 36,700 36,700 27,100 42235 Compensated Absences 2,000 - - -
Subtotal - Internal Service Charges 46,500 47,200 45,940 35,200 TOTAL EXPENDITURES $ 319,232 $ 379,120 $ 286,817 $ 509,300 53520 Abandoned Veh Abatement $ 5,459 $ 5,000 $ 1,350 $ 1,500 53520.10 Abatement Recovery - 25,000 - -
54112 Municipal Code Violations - Code Enforcement 66,220 52,839 44,100 48,500 57725 Truck Parking Permit 961 3,000 2,500 2,800
TOTAL REVENUES $ 72,640 $ 85,839 $ 47,950 $ 52,800

GENERAL FUND
116

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BUILDING & SAFETY
117

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Building & Safety Division 752
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 257,956 $ 252,120 218,756 $ 307,000 30105 Salaries, Part Time 11,243 25,000 10,312 25,000
30110 Salaries, Overtime 2,033 1,200 6,717 6,800
30200 PERS Retirement 27,503 32,400 24,595 30,300
30201 PERS Employer UAL 31,325 38,800 38,451 61,900
30205 Employee Group Insurance 63,427 72,300 57,240 74,100 30215 Medical Savings Account 84 - 51 -
30220 FICA/Medicare Insurance 4,458 5,300 3,419 5,000
30224 Sick Leave Taken - Part-Time 437 - 417 -
30225 Sick Leave Buy Back 996 1,100 1,046 1,100
30226 Sick Leave Taken 12,575 - 11,875 -
30227 Sick Leave Payoff 1,963 - 2,000 -
30228 Comp Taken 694 - - -
30229 Comp Payoff 593 - 600 -
30230 Annual Vacation Cash Out 5,276 2,700 1,934 2,800
30231 Vacation Taken 9,960 - 8,532 -
30232 Vacation Payoff 3,152 - 13,100 -
30235 Deferred Compensation 271 700 258 700
30245 Workers Compensation - - 2,152 -
Subtotal - Salaries and Benefits 433,947 431,620 401,454 514,700 30300 Conferences and Meetings 1,900 2,000 1,207 2,000
30310 Uniforms & Safety Gear - 1,000 1,000 1,000
30320 Dues, Memberships and Subscriptions 355 1,000 1,000 1,000 Subtotal - Employee Related 2,255 4,000 3,207 4,000
30400 Office Supplies 1,588 1,800 1,101 1,800
30415 Special Departmental 1,507 2,000 409 2,000
Subtotal - Supplies and Services 3,095 3,800 1,510 3,800 33100.35 Wireless 1,810 1,500 1,465 1,500
Subtotal - Operations & Utilities 1,810 1,500 1,465 1,500 34100 Contractual Services 75,021 160,000 96,763 107,000 Subtotal - Contractual & Professional Svcs 75,021 160,000 96,763 107,000 42100 Vehicle Operations and Maintenance 2,400 2,300 2,300 2,100 42110 Computing and Comm. Equip Replacement 1,600 2,900 2,900 3,900 42115 Computing and Communications Operations 47,300 48,900 48,900 36,100 Subtotal - Internal Service Charges 51,300 54,100 54,100 42,100 TOTAL EXPENDITURES $ 567,427 $ 655,020 $ 558,499 $ 673,100

GENERAL FUND
118

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Building & Safety Division 752
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
55185 Fire Permit Fees $ - $ 1,000 $ - $ 1,000
55300 Building Permits 16,609 8,943 9,127 10,000
55305 Building Permit Fees 390,646 540,995 513,984 565,400 55310 Plan Check Fees 351,676 141,813 175,332 192,900
55315 Electrical Permit Fees 77,314 93,000 91,271 100,400 55320 Plumbing Permit Fees 42,353 53,560 65,152 71,700
55325 Mechanical Permit Fees 37,289 49,440 57,371 63,100 55335 Special Inspection Fees 9,316 11,400 25,808 28,400 55340 Microfilm & Imaging (Bldg) 25,557 28,900 27,167 29,900 55341 IT Surcharge 23,979 27,000 31,324 34,500
57510 Connection Fee 8,780 9,500 11,291 12,400
TOTAL REVENUES $ 983,520 $ 965,551 $ 1,007,827 $ 1,109,700

GENERAL FUND
119

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120

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LEAP GRANT
121

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COMMUNITY DEVELOPMENT FUND 122
PLANNING GRANTS Division 750
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
34100 Contractual Services $ 36,227 $ 29,700 $ 31,485 $ - Subtotal - Contractual & Professional Svcs 36,227 29,700 31,485 - TOTAL EXPENDITURES $ 36,227 $ 29,700 $ 31,485 $ -
53241 LEAP Grant $ 36,227 $ 29,700 $ 31,485 $ -
TOTAL REVENUES $ 36,227 $ 29,700 $ 31,485 $ -

MISCELLANEOUS GRANTS
122

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COMMUNITY SERVICES
123

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COMMUNITY SERVICES DEPARTMENT FUNDS
Recreation, Sr. Citizens, Youth Programs, Animal Control Divisions

COMMUNITY SERVICES SUMMARY
121/122/123/131
Various
96%
0%
3%
1%0%
FY 25/26 FUNDING SOURCES

GENERAL FUND
(121)

MISCELLANEOUS

GRANTS FUND
(122)

RIVERSIDE RCTC
(122)

NANCY NEWMAN
TRUST FUND (131)
14%
86%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Community Services: 13 All Other FT Employees: 77
Total FY 25/26 City-Wide Full-Time Positions: 90
43%
12%
11%
0%
26%
6%
1% 1%
FY 25/26 EXP BY DIVISION
RECREATION (730)
YOUTH & TEEN (731)
SR. CITIZEN (735 & 735A &
122-735A)

MISCELLANEOUS GRANTS
(122)
ANIMAL CONTROL (765)
SPECIAL EVENTS (720)

NEWMAN TRUST PARTY
PARDNERS (131)
CDBG (123)
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
FY 2023-2024 Actual FY 2024-2025 Amended
Budget
FY 2024-2025 Projected
Year-End
FY 2025-2026 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
124

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COMMUNITY SERVICES DEPARTMENT FUNDS
Recreation, Sr. Citizens, Youth Programs, Animal Control Divisions

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Request
GENERAL FUND (121) $ 2,935,689 $ 3,091,437 $ 2,955,170 $ 3,765,500 MISCELLANEOUS GRANTS FUND (122) 901,948 936,500 1,098,952 - RIVERSIDE RCTC (122) 89,741 116,465 116,191 120,490
NANCY NEWMAN TRUST FUND (131) 32,706 39,800 25,685 32,000 CDBG (123) 12,500 279,435 279,291 15,000
TOTAL FUNDING SOURCES $ 3,972,584 $ 4,463,637 $ 4,475,289 $ 3,932,990

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Request
RECREATION (730) $ 1,010,380 $ 998,230 $ 968,081 $ 1,704,600 YOUTH & TEEN (731) 489,575 518,841 473,170 484,900
SR. CITIZEN (735 & 735A & 122-735A) 339,341 429,551 378,625 419,690 MISCELLANEOUS GRANTS (122) 901,948 936,500 1,098,952 -
ANIMAL CONTROL (765) 1,031,120 1,052,530 1,077,364 1,035,700 SPECIAL EVENTS (720) 155,014 208,750 174,122 241,100
NEWMAN TRUST PARTY PARDNERS (131) 32,706 39,800 25,685 32,000 CDBG (123) 12,500 279,435 279,291 15,000
TOTAL EXPENDITURES BY DIVISION $ 3,972,584 $ 4,463,637 $ 4,475,289 $ 3,932,990

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Request
SALARIES & BENEFITS $ 2,037,652 $ 2,128,788 $ 1,972,594 $ 2,194,543 EMPLOYEE RELATED EXPENDITURES 25,089 37,700 22,400 37,009 SUPPLIES AND SERVICES 205,159 188,095 186,002 203,860
MAINTENANCE AND RENTALS 26,213 53,100 46,367 46,300
OPERATIONS AND UTILITIES 147,909 144,056 173,896 164,338 CONTRACTUAL AND PROFESSIONAL SERVICES 262,595 342,463 342,143 333,100 MISCELLANEOUS 7,695 9,300 9,300 9,755
GRANT & COMMUNITY PROGRAMS 901,948 936,500 1,098,952 655,000 INTERNAL SERVICE FUND CHARGES 354,677 357,400 357,400 289,085 CAPITAL OUTLAY 3,648 266,235 266,235 -
TOTAL EXPENDITURES BY TYPE $ 3,972,584 $ 4,463,637 $ 4,475,289 $ 3,932,990

COMMUNITY SERVICES SUMMARY
121/122/123/131
Various
125

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126

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RECREATION
127

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COMMUNITY SERVICES DEPARTMENT FUND 121
Recreation Division 730
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 386,977 $ 305,027 $ 268,162 $ 405,600 30105 Salaries, Part Time 30,426 39,000 18,000 37,000
30107 Salaries, Part Time (20 hour-PERS) 1,356 15,459 20,596 - 30110 Salaries, Overtime 4,619 3,800 3,800 4,000
30200 PERS Retirement 49,857 55,610 42,091 44,500
30201 PERS Employer UAL 92,228 117,443 80,395 129,000
30205 Employee Group Insurance 64,203 66,200 45,680 69,000 30210 Vehicle Allowance 4,829 4,800 4,725 4,800
30215 Medical Savings Account 758 800 532 600
30220 FICA/Medicare Insurance 7,438 7,500 4,503 6,500
30221 Administrative Leave Cash Out 2,499 6,000 6,000 6,000 30224 Sick Leave Taken - Part Time 436 - 1,051 -
30225 Sick Leave Buy Back 5,069 6,700 1,496 6,700
30226 Sick Leave Taken 12,267 - 62,211 -
30230 Annual Vacation Cash Out 8,020 6,500 6,500 6,500
30231 Vacation Taken 24,148 - 28,788 -
30232 Vacation Payoff 7,837 - - -
30235 Deferred Compensation 949 1,000 450 1,000
30245 Workers Compensation 14,310 - - -
Subtotal - Salaries and Benefits 718,226 635,839 594,981 721,200 30300 Conferences and Meetings 9,195 15,000 6,000 10,000 30310 Uniforms& Safety Gear 1,000 1,000 1,000 1,000
30320 Dues, Memberships and Subscriptions 870 1,000 1,000 1,000 Subtotal - Employee Related 11,065 17,000 8,000 12,000
30400 Office Supplies 5,473 6,000 6,000 6,000
30415 Special Departmental 12,782 13,225 13,000 13,000
30430 Small Office Equipment 8,823 15,000 15,000 5,000
30435 Software Expense 1,618 2,000 2,000 17,000
Subtotal - Supplies and Services 28,696 36,225 36,000 41,000 32200 Building and Ground Maintenance - 200 - -
Subtotal - Maintenance & Rentals - 200 - -
33100.20 Electricity Charges 50,104 48,700 58,000 55,000 33100.25 Natural Gas 3,375 5,215 800 900
33100.30 Telephone Charges 9,713 8,108 13,700 14,400
33100.35 Wireless 4,962 5,080 5,800 6,100
Subtotal - Operations & Utilities 68,154 67,103 78,300 76,400 35272 Financial Assistance (F.A.I.R) 800 2,000 2,000 2,000 Subtotal - Miscellaneous 800 2,000 2,000 2,000
34100 Contractual Services 16,527 26,400 26,400 6,000
34130 Financial Services 16,919 14,500 19,900 18,500
34145 Recreation Instructors 50,196 50,563 54,100 71,000 34150 Special Events 9,449 57,500 57,500 15,000
Subtotal - Contractual & Professional Svcs 93,090 148,963 157,900 110,500 41256 Homeless Programs and Services - - - 655,000
Subtotal - Grant & Community Programs - - - 655,000

GENERAL FUND
128

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GENERAL FUND
42100 Vehicle Operations and Maintenance $ 1,100 $ 300 $ 300 $ 400 42105 Vehicle Replacement Charges - - - 6,000
42110 Computing and Comm. Equip Replacement 2,800 5,000 5,000 7,900 42115 Computing and Communications Operations 82,800 85,600 85,600 72,200 Subtotal - Internal Service Charges 86,700 90,900 90,900 86,500 43100 Equipment 3,648 - - -
Subtotal - Capital Outlay 3,648 - - -
TOTAL EXPENDITURES $ 1,010,380 $ 998,230 $ 968,081 $ 1,704,600 55525 Dance-Rainbow Express $ 43,727 $ 43,000 $ 55,000 $ 58,000 55535 Volleyball Contract Class 4,012 12,300 5,000 5,000 55550 Beginning Guitar - - 1,200 -
55605 Private Youth Sports 20,133 13,500 15,000 15,000
55616 Pickleball Class 3,325 5,000 5,000 5,000
55825 Notary & Loan Signing - - 15 -
56210 Taekwondo 16,990 14,200 16,000 16,000
56211 Tai Chi 2,205 3,000 3,000 3,000
56395 Contract Class Insurance 6,310 7,800 5,800 7,000
56430 Field Lights 47,886 67,000 38,000 40,000
56435 Picnic Shelter Rental 6,495 4,500 2,500 3,000
56910 Parks & Rec Miscellaneous 29,941 21,000 15,500 17,000 TOTAL REVENUES $ 181,025 $ 191,300 $ 162,015 $ 169,000
129

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130

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YOUTH, SPORTS

AND FAMILY
131

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COMMUNITY SERVICES DEPARTMENT FUND 121
Youth, Sports and Family Division 731
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 91,796 $ 111,300 $ 100,305 $ 107,500 30105 Salaries, Part Time 176,850 200,100 175,880 180,000 30107 Salaries, Part Time (20 hour-PERS) 9,366 - 474 -
30110 Salaries, Overtime 3,249 3,000 3,800 4,000
30200 PERS Retirement 12,101 13,000 12,367 12,600
30201 PERS Employer UAL 21,494 26,600 26,446 42,400
30205 Employee Group Insurance 34,699 38,900 26,437 28,200 30220 FICA/Medicare Insurance 3,857 4,600 4,067 4,300
30224 Sick Leave Taken - Part Time 1,528 - 2,217 -
30225 Sick Leave Buy Back 367 - - -
30226 Sick Leave Taken 4,640 - 2,515 -
30231 Vacation Taken 3,011 - 3,613 -
30232 Vacation Payoff 2,400 - - -
30235 Deferred Compensation 4,072 5,100 4,504 4,500
30245 Workers Compensation - - 36 -
Subtotal - Salaries and Benefits 369,429 402,600 362,660 383,500 30300 Conferences and Meetings 1,295 5,500 3,500 5,500
30310 Uniforms & Safety Gear 200 200 200 1,000
30320 Dues, Memberships and Subscriptions 417 500 500 500 Subtotal - Employee Related 1,912 6,200 4,200 7,000
30400 Office Supplies 756 1,000 1,000 1,000
30415 Special Departmental 29,277 20,600 18,000 20,000
30430 Small Office Equipment 1,096 - - 500
30485 Wee People Special Events 445 500 500 500
Subtotal - Supplies and Services 31,574 22,100 19,500 22,000 32200 Building and Ground Maintenance - 600 - -
Subtotal - Maintenance & Rentals - 600 - -
33100 Utilities
33100.20 Electricity Charges 4,607 6,350 6,200 6,200
33100.25 Natural Gas 603 721 360 300
33100.30 Telephone Charges 9 52 50 100
33100.35 Wireless 515 618 600 600
Subtotal - Operations & Utilities 5,733 7,741 7,210 7,200 34100 Contractual Services 18,994 15,000 15,000 15,000
Subtotal - Contractual & Professional Svcs 18,994 15,000 15,000 15,000 42100 Vehicle Operations and Maintenance - - - 100
42110 Computing and Comm. Equip Replacement 1,700 3,500 3,500 4,900 42115 Computing and Communications Operations 59,200 61,100 61,100 45,200 42235 Compensated Absences 1,033 - - -
Subtotal - Internal Service Charges 61,933 64,600 64,600 50,200 TOTAL EXPENDITURES $ 489,575 $ 518,841 $ 473,170 $ 484,900

GENERAL FUND
132

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GENERAL FUND
55515 Adult Sports $ 3,843 $ 13,000 $ 12,000 $ 15,000
55550 Mobile Recreation Van Rental - - 7,600 7,600
55600 Youth sports 157,093 141,000 115,000 115,000
55615 Wee People/Day Camp 127,600 145,000 116,500 117,000 56425 Community Center 30,290 39,000 20,000 15,000
56610 Basketball - Baseline Buckets 342 - 7,000 7,000
56815 Wee People Donation 191 600 1,015 600
TOTAL REVENUES $ 319,359 $ 338,600 $ 279,115 $ 277,200
133

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134

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SENIOR CITIZENS
135

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COMMUNITY SERVICES DEPARTMENT FUND 121
Senior Citizens Division 735
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 49,001 $ 55,700 $ 39,790 $ 58,200 30105 Salaries, Part Time 49,066 90,800 50,000 80,700
30110 Salaries, Overtime - 400 400 400
30200 PERS Retirement 3,730 4,374 3,672 4,700
30201 PERS Employer UAL - 114 97 300
30205 Employee Group Insurance 5,552 15,400 14,586 15,500 30215 Medical Savings Account 257 300 165 300
30220 FICA/Medicare Insurance 1,423 2,200 1,308 2,100
30221 Administrative Leave Cash Out - 2,200 2,200 2,300 30224 Sick Leave Taken - Part Time 828 - 1,927 -
30225 Sick Leave Buy Back - 1,400 - 1,500
30226 Sick Leave Taken 2,611 - 3,210 -
30230 Annual Vacation Cash Out - 2,700 2,700 2,800
30231 Vacation Taken 1,129 - 3,654 -
30232 Vacation Payoff 4 - - -
30235 Deferred Compensation 1,065 2,300 1,250 2,100
30245 Workers Compensation 175 - - -
Subtotal - Salaries and Benefits 114,841 177,888 124,958 170,900 30300 Conferences and Meetings 1,439 3,000 2,500 2,200
30310 Uniforms & Safety Gear 300 300 300 1,000
30320 Dues, Memberships and Subscriptions 185 300 200 200 Subtotal - Employee Related 1,924 3,600 3,000 3,400
30400 Office Supplies 130 700 700 700
30415 Special Departmental 9,242 5,000 5,000 11,500
30480 Sr. Special Events 3,672 4,200 5,500 5,000
30490 Party Pardners 175 - - -
Subtotal - Supplies and Services 13,219 9,900 11,200 17,200 32200 Building and ground maintenance 4,303 5,500 5,500 1,500 Subtotal - Maintenance & Rentals 4,303 5,500 5,500 1,500 33100.20 Electricity Charges 17,563 1,200 3,800 2,030
33100.25 Natural Gas 728 100 420 500
33100.30 Telephone Charges 27 100 110 100
33100.35 Wireless 129 600 450 500
Subtotal - Operations & Utilities 18,448 2,000 4,780 3,130 34100 Contractual Services 3,681 4,000 3,000 4,000
Subtotal - Contractual & Professional Svcs 3,681 4,000 3,000 4,000 35150 Administrative Overhead 2,570 - - -
Subtotal - Miscellaneous 2,570 - - -
42100 Vehicle Operations and Maintenance 2,041 2,400 2,400 5,600 42105 Vehicle Replacement Charges 971 4,300 4,300 -
42110 Computing and Comm. Equip Replacement 1,500 2,800 2,800 3,700 42115 Computing and Communications Operations 38,916 40,700 40,700 27,700 42235 Compensated Absences 957 - - -
Subtotal - Internal Service Charges 44,385 50,200 50,200 37,000

GENERAL FUND
136

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GENERAL FUND
TOTAL EXPENDITURES $ 203,370 $ 253,088 $ 202,638 $ 237,130 137

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GENERAL FUND
55625 Senior Citizen Excursion $ 1,802 $ 2,500 $ 8,200 $ 8,500 56424.10 Senior Center Rental 26,758 12,500 18,200 6,500 56810 Senior Donation 11,393 3,000 13,000 3,000
TOTAL REVENUES $ 39,952 $ 18,000 $ 39,400 $ 18,000
138

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COMMUNITY SERVICES DEPARTMENT FUND 121
Senior Citizens (RCTC Grant Match) Division 735A
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 5,493 $ 22,520 $ 14,751 $ 23,542 30105 Salaries, Part Time 4,324 6,021 4,860 6,295
30200 PERS Retirement 536 2,246 1,277 1,873
30201 PERS Employer UAL - 58 33 90
30205 Employee Group Insurance 782 7,878 5,305 7,718
30215 Medical Savings Account 37 24 24 24
30220 FICA/Medicare Insurance 184 414 284 433
30221 Administrative Leave Cash Out - - 89 -
30224 Sick Leave Taken - Part Time - - 36 -
30226 Sick Leave Taken 320 - 662 -
30231 Vacation Taken 161 - 522 -
30232 Vacation Payoff 11 - - -
30235 Deferred Compensation 120 151 122 157
Subtotal - Salaries and Benefits 11,969 39,312 27,966 40,133 30310 Uniforms & Safety Gear 557 300 300 309
Subtotal - Employee Related 557 300 300 309
30400 Office Supplies 1,159 570 570 587
30415 Special Departmental - 2,400 2,400 2,473
Subtotal - Supplies and Services 1,159 2,970 2,970 3,060 33100.20 Electricity Charges 15,536 10,306 21,450 11,282 33100.25 Natural Gas 1,055 600 410 500
33100.30 Telephone Charges 97 100 70 100
33100.35 Wireless 960 500 720 600
Subtotal - Operations & Utilities 17,648 11,506 22,650 12,482 42100 Vehicle Operations and Maintenance 12,220 3,010 3,010 3,100 42115 Computing and Communications Operations 2,677 2,900 2,900 2,987 Subtotal - Internal Service Charges 14,897 5,910 5,910 6,087 TOTAL EXPENDITURES $ 46,230 $ 59,998 $ 59,796 $ 62,071

GENERAL FUND
139

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COMMUNITY SERVICES DEPARTMENT FUND 122
Senior Citizens (RCTC Grant) Division 735A
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 41,032 $ 45,040 $ 42,659 $ 47,084 30105 Salaries, Part Time 12,971 18,064 14,580 18,885
30110 Salaries, Overtime 409 - - -
30200 PERS Retirement 3,823 4,967 3,737 3,748
30201 PERS Employer UAL - 127 99 181
30205 Employee Group Insurance 13,884 15,757 17,572 15,436 30215 Medical Savings Account 73 48 47 48
30220 FICA/Medicare Insurance 950 915 830 957
30221 Administrative Leave Cash Out - - 266 -
30224 Sick Leave Taken - Part Time - - 109 -
30226 Sick Leave Taken 1,952 - 2,737 -
30231 Vacation Taken 1,023 - 2,094 -
30232 Vacation Payoff 23 - - -
30235 Deferred Compensation 360 451 365 472
Subtotal - Salaries and Benefits 76,501 85,369 85,095 86,811 30310 Uniforms & Safety Gear 140 - - -
Subtotal - Supplies and Services 140 - - -
33100.20 Electricity Charges - 10,456 10,456 14,226
33100.25 Natural Gas - 2,450 2,450 400
33100.30 Telephone Charges 33 100 100 100
33100.35 Wireless 478 500 500 600
Subtotal - Operations & Utilities 511 13,506 13,506 15,326 35150 Administrative Overhead 4,325 7,300 7,300 7,755
Subtotal - Miscellaneous 4,325 7,300 7,300 7,755
42100 Vehicle Operations and Maintenance 2,548 4,990 4,990 5,139 42115 Computing and Communications Operations 5,715 5,300 5,300 5,459 Subtotal - Internal Service Charges 8,264 10,290 10,290 10,598 TOTAL EXPENDITURES $ 89,741 $ 116,465 $ 116,191 $ 120,490 53500 RCTC Grant $ 89,741 $ 116,465 $ 116,191 $ 120,490 TOTAL REVENUES $ 89,741 $ 116,465 $ 116,191 $ 120,490

MISCELLANEOUS GRANTS
140

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PARTY PARDNERS

NANCY NEWMAN TRUST
141

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PARTY PARDNERS
142

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MISCELLANEOUS GRANTS
143

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COMMUNITY DEVELOPMENT BLOCK GRANT
144

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COMMUNITY SERVICES DEPARTMENT FUND 122
Miscellaneous Grants Division 730
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30415 Special Departmental $ - $ 2,500 $ 2,500 $ -
34100 Contractual Services - 2,000 2,500 -
43100 Equipment 25,457 - - -
41225 Substance Abuse & Mental Health Services 346,744 400,000 561,952 - 41256 Homeless Programs and Services 526,852 532,000 532,000 - 41266 Grant Program 2,895 - - -
Subtotal - Grant & Community Programs 901,948 936,500 1,098,952 - TOTAL EXPENDITURES $ 901,948 $ 936,500 $ 1,098,952 $ -
53209 Substance Abuse & Mental Health Services $ 238,049 $ 400,000 $ 561,952 $ - 53211 CA Encampment Response Resolution Grant 552,308 532,000 532,000 - 53315 Department of Parks & Rec 2,895 2,500 2,500 -
56265 Million Coaches Grant - 2,000 2,500 -
TOTAL REVENUES $ 793,253 $ 936,500 $ 1,098,952 $ -

MISCELLANEOUS GRANTS
145

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146

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ANIMAL SERVICES
147

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COMMUNITY SERVICES DEPARTMENT FUND 121
Animal Services Division 765
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 248,536 $ 294,900 $ 259,273 $ 280,600 30105 Salaries, Part Time 177,892 173,000 125,233 138,000 30107 Salaries, Part Time (20 Hour-PERS) 24,605 20,430 49,355 42,200 30110 Salaries, Overtime 39,400 34,200 40,000 40,000
30200 PERS Retirement 30,507 31,000 34,555 34,600
30201 PERS Employer UAL 40,298 49,400 58,283 77,000
30205 Employee Group Insurance 72,185 78,600 74,748 78,000 30215 Medical Savings Account 483 500 473 500
30220 FICA/Medicare Insurance 7,568 8,000 6,871 8,000
30221 Administrative Leave Cash Out 3,335 5,000 5,000 6,000 30224 Sick Leave Taken - Part-Time 2,166 - 2,417 -
30225 Sick Leave Buy Back 4,090 5,000 1,913 2,000
30226 Sick Leave Taken 8,566 - 5,921 -
30230 Annual Vacation Cash Out 3,937 7,000 2,818 8,000
30231 Vacation Taken 15,493 - 12,431 -
30235 Deferred Compensation 4,475 5,000 3,131 5,000
30245 Workers Compensation 317 - 35,094 -
Subtotal - Salaries and Benefits 683,852 712,030 717,514 719,900 30300 Conferences and Meetings 3,509 3,800 2,000 3,800
30310 Uniforms & Safety Gear 5,849 6,100 4,500 10,000
30320 Dues, Memberships and Subscriptions 100 500 400 500 Subtotal - Employee Related 9,458 10,400 6,900 14,300
30400 Office Supplies 6,820 6,700 6,700 6,700
30415 Special Departmental 74,616 42,000 55,000 42,000
30425 Small Tools 202 200 200 200
30435 Software Expense 16,032 12,600 12,600 12,600
Subtotal - Supplies and Services 97,669 61,500 74,500 61,500 32200 Building and ground maintenance 13,471 16,500 16,500 16,500 Subtotal - Maintenance & Rentals 13,471 16,500 16,500 16,500 33100.10 Water Charges 9,616 14,000 14,000 14,700
33100.20 Electricity Charges 20,907 22,700 23,700 24,900 33100.30 Telephone Charges 4,543 3,300 6,550 6,900
33100.35 Wireless 2,349 2,200 3,200 3,300
Subtotal - Operations & Utilities 37,415 42,200 47,450 49,800 34100 Contractual Services 17,837 43,000 47,000 43,000
34160 Spay & Neuter 32,921 31,400 32,000 32,000
Subtotal - Contractual & Professional Svcs 50,758 74,400 79,000 75,000 42100 Vehicle Operations and Maintenance 20,700 21,500 21,500 21,900 42105 Vehicle Replacement Charges 32,000 35,800 35,800 16,000 42110 Computing and Comm. Equip Replacement 2,900 4,900 4,900 6,600 42115 Computing and Communications Operations 82,800 73,300 73,300 54,200 42235 Compensated Absences 98 - - -
Subtotal - Internal Service Charges 138,498 135,500 135,500 98,700 TOTAL EXPENDITURES $ 1,031,120 $ 1,052,530 $ 1,077,364 $ 1,035,700

GENERAL FUND
148

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GENERAL FUND
54110 Municipal Code Violations - Animal Control $ 17,991 $ 22,041 $ 9,000 $ 9,000 56900 AC After Hour Call Reimb 4,895 3,500 4,200 4,200
57305 Impound Fees 28,454 18,500 43,000 20,000
57310 Adoption Fees 11,092 8,500 9,000 9,000
57315 Spay & Neuter Services 34,527 32,000 25,000 25,000 57320 Animal Shelter Donation 13,643 6,000 3,000 3,000
57321 A/C Special Services Donation (In House) 70,711 8,000 8,500 8,500 57325 Dog Licenses 114,464 130,000 95,000 95,000
57340 Misc Animal Control Fees 44,695 28,000 30,000 30,000 57345 AC Software Maintenance Fee 9,600 8,000 8,000 8,000 TOTAL REVENUES $ 350,072 $ 264,541 $ 234,700 $ 211,700
149

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150

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FACILITIES &

MAINTENANCE
151

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FACILITIES AND MAINTENANCE FUNDS
FACILITIES AND PARKS MAINTENANCE Division

FACILITIES AND MAINTENANCE SUMMARY
121
733 / 737 / 738
100%
FY 25/26 FUNDING SOURCES

GENERAL FUND
(121)
7%
9%
84%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Parks Maintenance: 6
Facilities Maintenance: 8
All Other FT Employees Total Employees:
76 Total FY 25/26 City-Wide Full-time Positions: 90
34%
32%
34%
FY 25/26 EXPENDITURES BY

DIVISION

INGALLS EVENT
CENTER (737)

FACILITIES

MAINTENANCE
(738)
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
FY 2023-2024 Actual FY 2024-2025 Amended
Budget
FY 2024-2025 Projected
Year-End
FY 2025-2026 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES
152

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FACILITIES AND MAINTENANCE FUNDS
INGALLS EVENT CENTER, FACILITIES/PARKS MAINTENANCE Division

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
GENERAL FUND (121) $ 4,156,499 $ 4,270,917 $ 4,044,420 $ 4,392,400 TOTAL FUNDING SOURCES $ 4,156,499 $ 4,270,917 $ 4,044,420 $ 4,392,400

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
INGALLS EVENT CENTER (737) $ 1,290,454 $ 1,454,600 $ 1,293,903 $ 1,503,100 FACILITIES MAINTENANCE (738) 1,324,417 1,367,417 1,296,399 1,386,400 PARKS MAINTENANCE (733) 1,540,415 1,440,800 1,435,909 1,486,000 SPECIAL EVENTS (720) 1,213 8,100 18,210 16,900
TOTAL EXPENDITURES BY DIVISION $ 4,156,499 $ 4,270,917 $ 4,044,420 $ 4,392,400

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 1,416,513 $ 1,549,800 $ 1,397,610 $ 1,781,900 EMPLOYEE RELATED EXPENDITURES 25,389 31,200 19,500 28,500 SUPPLIES AND SERVICES 47,081 37,700 43,700 43,200
MAINTENANCE AND RENTALS 172,768 192,000 164,000 163,500 OPERATIONS AND UTILITIES 743,297 811,100 794,300 801,900 CONTRACTUAL AND PROFESSIONAL SERVICES 1,422,996 1,262,500 1,275,510 1,291,300 INTERNAL SERVICE FUND CHARGES 328,454 349,800 349,800 282,100 CAPITAL OUTLAY - 36,817 - -
TOTAL EXPENDITURES BY TYPE $ 4,156,499 $ 4,270,917 $ 4,044,420 $ 4,392,400

FACILITIES AND MAINTENANCE SUMMARY
121
733 / 737 / 738
153

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154

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PARK MAINTENANCE
155

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FACILITIES AND MAINTENANCE FUND 121
Park Maintenance Division 733
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 210,655 $ 212,400 $ 209,094 $ 227,600 30105 Salaries, Part Time 64,607 68,900 63,210 91,500
30110 Salaries, Overtime 1,000 500 1,500 1,000
30200 PERS Retirement 22,330 20,800 20,910 22,200
30201 PERS Employer UAL 25,160 25,800 25,690 43,300
30205 Employee Group Insurance 37,358 33,500 35,538 40,900 30210 Vehicle Allowance 1,902 1,600 1,536 1,600
30215 Medical Savings Account 360 400 332 200
30220 FICA/Medicare Insurance 4,349 4,100 3,970 4,700
30221 Administrative Leave Cash Out 2,168 1,600 1,600 1,600 30224 Sick Leave Taken - Part-Time 937 - 1,245 -
30225 Sick Leave Buy Back 1,922 2,000 2,492 2,000
30226 Sick Leave Taken 4,070 - 2,454 -
30230 Annual Vacation Cash Out - 2,000 - 2,000
30231 Vacation Taken 8,922 - 5,357 -
30235 Deferred Compensation 1,639 1,800 1,580 2,400
30245 Workers Compensation 396 - - -
Subtotal - Salaries and Benefits 387,775 375,400 376,509 441,000 30300 Conferences and Meetings 3,443 3,500 3,000 3,000
30310 Uniforms & Safety Gear 2,307 2,500 2,500 2,500
30320 Dues, Memberships and Subscriptions 640 2,000 1,000 1,000 Subtotal - Employee Related 6,389 8,000 6,500 6,500
30400 Office Supplies 1,028 1,500 1,000 1,000
30415 Special Departmental 3,424 3,500 3,500 3,500
30415.10 Veterans Memorial 9,167 2,000 1,000 1,000
30425 Small Tools 870 1,000 2,000 2,000
Subtotal - Supplies and Services 14,488 8,000 7,500 7,500 32105 Equipment Rental 3,465 2,500 3,000 2,500
32200 Building and Ground Maintenance 37,094 32,000 30,000 30,000 32352 Veterans Memorial Maintenance 3,940 3,000 3,000 3,000 32400 Trail Maintenance 2,104 1,000 - -
Subtotal - Maintenance & Rentals 46,603 38,500 36,000 35,500 33100.10 Water Charges 225,658 275,000 250,000 250,000
33100.20 Electricity Charges 55,438 45,000 58,000 58,000 33100.25 Natural Gas - 400 - -
33100.30 Telephone Charges 2,279 1,500 2,300 2,300
33100.35 Wireless 5,596 4,500 5,000 5,000
Subtotal - Operations & Utilities 288,971 326,400 315,300 315,300 34100 Contractual Services 715,203 620,400 630,000 631,600 Subtotal - Contractual & Professional Svcs 715,203 620,400 630,000 631,600

GENERAL FUND
156

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GENERAL FUND
42100 Vehicle Operations and Maintenance $ 3,300 $ 7,300 $ 7,300 $ 11,000 42105 Vehicle Replacement Charges 39,300 30,800 30,800 17,500 42110 Computing and Comm. Equip Replacement 1,100 1,500 1,500 2,000 42115 Computing and Communications Operations 35,500 24,500 24,500 18,100 42235 Compensated Absences 1,786 - - -
Subtotal - Internal Service Charges 80,986 64,100 64,100 48,600 TOTAL EXPENDITURES $ 1,540,415 $ 1,440,800 $ 1,435,909 $ 1,486,000 54220 Communication Site Lease $ 207,463 $ 235,227 $ 249,631 $ 220,464 56411 Veterans Memorial 6,416 5,000 6,200 5,000
TOTAL REVENUES $ 213,879 $ 240,227 $ 255,831 $ 225,464
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158

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INGALLS EVENT CENTER
159

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FACILITIES AND MAINTENANCE FUND 121
Ingalls Event Center Division 737
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 379,153 $ 388,200 $ 313,151 $ 429,200 30105 Salaries, Part Time 92,112 129,600 97,454 143,100 30107 Salaries, Part Time (20 Hour-PERS) 2,228 - 89 -
30110 Salaries, Overtime 22,300 17,600 17,000 15,000
30200 PERS Retirement 50,188 44,900 33,979 42,400
30201 PERS Employer UAL 96,757 91,600 52,286 87,200
30205 Employee Group Insurance 83,403 70,700 74,410 110,900 30210 Vehicle Allowance 1,975 1,700 1,654 1,700
30215 Medical Savings Account 517 500 424 600
30220 FICA/Medicare Insurance 8,688 7,800 6,202 8,600
30221 Administrative Leave Cash Out 633 3,000 3,000 3,000 30224 Sick Leave Taken - Part-Time 2,500 - 659 -
30225 Sick Leave Buy Back 695 6,000 873 6,000
30226 Sick Leave Taken 15,708 - 10,102 -
30228 Comp Taken 314 - 314 -
30230 Annual Vacation Cash Out 2,508 8,000 8,000 8,200
30231 Vacation Taken 12,498 - 8,866 -
30235 Deferred Compensation 2,375 2,000 2,436 2,000
30245 Workers Compensation - - 405 -
Subtotal - Salaries and Benefits 774,550 771,600 631,303 857,900 30300 Conferences and Meetings 8,366 10,000 2,000 9,000 30305 Auto Mileage 16 - - -
30310 Uniforms & Safety Gear 4,206 5,000 5,000 5,000
30320 Dues, memberships and Subscriptions 350 2,200 1,000 2,000 Subtotal - Employee Related 12,938 17,200 8,000 16,000
30400 Office Supplies 1,584 2,000 2,000 2,000
30415 Special Departmental 5,692 4,500 5,000 5,000
30425 Small Tools 1,209 3,000 3,000 3,000
30430 Small Office Equipment 3,805 2,500 2,500 2,500
Subtotal - Supplies and Services 12,290 12,000 12,500 12,500 32105 Equipment Rental 13,304 20,000 15,000 15,000
32200 Building and ground maintenance 26,582 45,000 40,000 40,000 Subtotal - Maintenance & Rentals 39,886 65,000 55,000 55,000 33100.10 Water Charges 3,568 25,000 15,000 15,000
33100.20 Electricity Charges 121,666 123,000 135,000 135,000 33100.25 Natural Gas 2,577 2,500 2,700 2,700
33100.30 Telephone Charges 2,749 3,000 100 100
33100.35 Wireless 5,879 3,000 5,000 5,000
33100.45 Internet/Cable Charges - 3,000 - -
Subtotal - Operations & Utilities 136,440 159,500 157,800 157,800 34100 Contractual Services 202,450 209,000 209,000 217,000 Subtotal - Contractual & Professional Svcs 202,450 209,000 209,000 217,000 42100 Vehicle Operations and Maintenance 14,900 70,800 70,800 70,600 42105 Vehicle Replacement Charges 23,600 59,100 59,100 46,400 42110 Computing and Comm. Equip Replacement 2,400 4,800 4,800 6,700 42115 Computing and Communications Operations 71,000 85,600 85,600 63,200 Subtotal - Internal Service Charges 111,900 220,300 220,300 186,900

GENERAL FUND
160

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GENERAL FUND
TOTAL EXPENDITURES $ 1,290,454 $ 1,454,600 $ 1,293,903 $ 1,503,100 54205 Lease Income $ 46,168 $ - $ 12,000 $ 12,000
54220 Communication Site Lease 45,000 45,393 45,393 46,742 56400 Ingalls Park/North 1,054 - - -
56400.10 Ingalls Park North - The Barn 31,419 35,000 45,000 40,000 56400.20 Ingalls Park North - Nellie Weaver Hall 35,328 39,000 40,000 30,000 56400.30 Ingalls Park North - Pikes Peak Park/The Turf 2,480 5,000 6,000 5,000 56405 Ingalls Park South (826) - 16,597 -
56405.10 Ingalls Park South - Moreno Arena 44,009 59,000 70,000 60,000 56405.20 Ingalls Park South - Clark Arena 37,018 40,000 40,000 40,000 56405.30 Spider Box with 100 foot cord 2,796 3,500 3,500 3,500 56422 Rental Services 446 - - -
56422.10 Rental Services - Moreno Arena 2,060 4,000 - - 56422.20 Rental Services - Clark Arena 5,407 4,000 - -
56422.30 Rental Services - The Barn - 2,000 - -
56422.40 Rental Services - Nellie Weaver Hall 153 1,000 - - 56423.10 Rental Facility Insurance - Moreno Arena 187 1,000 - - 56423.30 Rental Facility Insurance - The Barn 1,775 1,000 3,000 3,000 56423.40 Rental Facility Insurance - Nellie Weaver Hall 1,903 1,000 4,000 4,000 56445.30 Security Guard Services - The Barn 2,511 3,500 3,000 3,000 56445.40 Security Guard Services - Nellie Weaver Hall 7,480 6,500 6,500 6,500 56450 Cleaning Fee - Hall Rentals 7,710 7,600 9,000 9,000 56455.10 Cleaning Fee Restroom - Moreno Arena - 200 200 200 56455.20 Cleaning Fee Restroom - Clark Arena - 200 200 200 56455.30 Cleaning Fee Restroom - The Barn 1,900 1,000 3,000 3,000 56455.40 Cleaning Fee Restroom - Nellie Weaver Hall 208 200 200 200 56902 Park & Rec After Hours Charges 10,815 6,000 8,000 8,000 56911 Ingalls Miscellaneous 3,476 3,990 6,000 6,000
TOTAL REVENUES $ 290,475 $ 270,083 $ 321,590 $ 280,342
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162

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FACILITIES MAINTENANCE
163

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FACILITIES AND MAINTENANCE FUND 121
Facilities Maintenance Division 738
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 139,331 $ 237,500 $ 220,067 $ 251,600 30110 Salaries, Overtime 549 - 2,000 1,600
30200 PERS Retirement 19,852 32,400 31,031 33,500
30201 PERS Employer UAL 44,100 87,500 87,057 142,500
30205 Employee Group Insurance 20,648 34,800 33,733 42,900 30210 Vehicle Allowance 952 1,600 1,536 1,600
30215 Medical Savings Account 279 500 450 600
30220 FICA/Medicare Insurance 2,272 3,500 3,220 3,700
30221 Administrative Leave Cash Out 1,334 - - -
30225 Sick Leave Buy Back 1,276 - 3,091 -
30226 Sick Leave Taken 2,066 - 1,482 -
30227 Sick Leave Payoff - - - -
30230 Annual Vacation Cash Out 1,470 - 1,399 -
30231 Vacation Taken 5,218 - 4,731 -
30245 Workers Compensation 14,841 5,000 - 5,000
Subtotal - Salaries and Benefits 254,188 402,800 389,799 483,000 30300 Conferences and Meetings 2,295 2,000 1,700 2,000
30310 Uniforms & Safety Gear 3,766 3,000 3,000 3,000
30320 Dues, Memberships and Subscriptions - 1,000 300 1,000 Subtotal - Employee Related 6,061 6,000 5,000 6,000
30400 Office Supplies 1,686 1,200 1,000 1,000
30415 Special Departmental 6,145 3,500 3,000 3,000
30425 Small Tools 4,800 4,000 4,000 8,000
30430 Small Office Equipment 6,461 9,000 9,000 9,000
Subtotal - Supplies and Services 19,091 17,700 17,000 21,000 32105 Equipment Rental 624 3,500 3,000 3,000
32200 Building and Ground Maintenance 85,655 85,000 70,000 70,000 Subtotal - Maintenance & Rentals 86,279 88,500 73,000 73,000 33100.10 Water Charges 44,078 45,000 45,000 45,000
33100.20 Electricity Charges 225,515 230,000 230,000 235,000 33100.25 Natural Gas 5,773 4,200 4,200 5,800
33100.30 Telephone Charges 34,572 39,000 39,000 40,000
33100.35 Wireless 1,386 2,500 3,000 3,000
33100.45 Internet/Cable Charges 6,563 4,500 - -
Subtotal - Operations & Utilities 317,886 325,200 321,200 328,800 34100 Contractual Services 505,344 425,000 425,000 428,000 Subtotal - Contractual & Professional Svcs 505,344 425,000 425,000 428,000 42100 Vehicle Operations and Maintenance 40,600 5,700 5,700 6,100 42105 Vehicle Replacement Charges 40,600 20,800 20,800 10,400 42110 Computing and Comm. Equip Replacement 1,500 2,200 2,200 3,000 42115 Computing and Communications Operations 35,500 36,700 36,700 27,100 42235 Compensated Absences 17,369 - - -
Subtotal - Internal Service Charges 135,569 65,400 65,400 46,600

GENERAL FUND
164

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GENERAL FUND
43115 Building Improvements - 36,817 - -
Subtotal - Capital Outlay - 36,817 - -
TOTAL EXPENDITURES $ 1,324,417 $ 1,367,417 $ 1,296,399 $ 1,386,400 56421 P&R Infrastructure $ 23,151 $ 20,000 $ 20,000 $ 20,000 56456 Electric Vehicle Charging Station 45,987 25,000 50,000 50,000 TOTAL REVENUES $ 69,138 $ 45,000 $ 70,000 $ 70,000
165

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166

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FINANCE
167

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FINANCE DEPARTMENT FUNDS
Financial Administration Division

FINANCE SUMMARY
121/124/126/018
706
38%
32%
29%
1%
FY 25/26 FUNDING SOURCES

GENERAL FUND
(121)
WATER FUND (124)
SEWER FUND (126)

HOUSING FUND
(018)
0 200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
FY 2023-2024 Actual FY 2024-2025 Amended
Budget
FY 2024-2025 Projected
Year-End
FY 2025-2026 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
13%
87%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Fiscal & Support : 12 All Other FT Employees: 78
Total FY 25/26 City-Wide Full-time Positions: 90
38%
32%
29%
1%
FY 25/26 EXPENDITURES BY DIVISION

FINANCIAL
ADMINISTRATION (121-
706)

UTILITY FINANCIAL

ADMINISTRATION
(124-706)

UTILITY FINANCIAL
ADMINISTRATON (126-
706)

HOUSING FINANCIAL
ADMINISTRATION (018-
706)
168

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FINANCE DEPARTMENT FUNDS
Financial Administration Division

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
GENERAL FUND (121) $ 747,115 $ 608,450 $ 558,662 $ 672,100 WATER FUND (124) 556,033 634,600 487,382 570,600
SEWER FUND (126) 487,021 576,900 448,791 520,100
HOUSING FUND (018) 9,481 10,100 9,502 10,400
TOTAL FUNDING SOURCES $ 1,799,649 $ 1,830,050 $ 1,504,337 $ 1,773,200

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
FINANCIAL ADMINISTRATION (121-706) $ 747,115 $ 608,450 $ 558,662 $ 672,100 UTILITY FINANCIAL ADMINISTRATION (124-706) 556,033 634,600 487,382 570,600 UTILITY FINANCIAL ADMINISTRATON (126-706) 487,021 576,900 448,791 520,100 HOUSING FINANCIAL ADMINISTRATION (018-706) 9,481 10,100 9,502 10,400 TOTAL FUNDING BY DIVISION $ 1,799,649 $ 1,830,050 $ 1,504,337 $ 1,773,200

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 1,303,386 $ 1,222,700 $ 941,953 $ 1,200,700 EMPLOYEE RELATED EXPENDITURES 24,713 34,850 29,100 32,900 SUPPLIES AND SERVICES 98,838 111,100 116,372 119,900
MAINTENANCE AND RENTALS 306 5,000 2,600 6,500
OPERATIONS AND UTILITIES 2,245 2,000 2,000 4,800
CONTRACTUAL AND PROFESSIONAL SERVICES 159,427 260,000 218,000 267,600 MISCELLANEOUS 14,139 - - -
INTERNAL SERVICE FUND CHARGES 172,000 194,400 194,312 140,800 CAPITAL OUTLAY 24,596 - - -
TOTAL EXPENDITURES BY TYPE $ 1,799,649 $ 1,830,050 $ 1,504,337 $ 1,773,200

FINANCE SUMMARY
121/124/126/018
706
169

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FINANCE DEPARTMENT FUND 121
Financial Administration Division 706
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 385,566 $ 246,700 $ 256,566 $ 393,700 30105 Salaries, Part Time 789 1,500 610 1,500
30110 Salaries, Overtime 1,299 1,200 1,200 1,200
30200 PERS Retirement 39,550 40,000 24,059 31,400
30201 PERS Employer UAL 44,561 52,500 17,721 1,600
30205 Employee Group Insurance 71,704 70,300 48,187 64,900 30210 Vehicle Allowance 2,897 2,900 929 2,900
30212 Cell Phone Stipend 300 300 325 -
30215 Medical Savings Account 707 800 498 600
30220 FICA/Medicare Insurance 6,486 5,900 3,746 5,800
30221 Administrative Leave Cash Out 3,334 7,000 7,000 7,000 30224 Sick Leave Taken - Part-Time 18 - - -
30225 Sick Leave Buy Back 3,492 3,600 1,069 1,100
30226 Sick Leave Taken 10,011 - 7,398 -
30227 Sick Leave Payoff 8,490 - - -
30228 Comp Taken 1,229 - 3,404 -
30229 Comp Payoff 403 - - -
30230 Annual Vacation Cash Out 3,912 5,600 5,600 5,600
30231 Vacation Taken 13,886 - 7,651 -
30232 Vacation Payoff - - 1,000 -
30235 Deferred Compensation 20 100 15 100
30255 Tuition Reimbursement 20 1,700 400 600
Subtotal - Salaries and Benefits 598,673 440,100 387,378 518,000 30300 Conferences and Meetings 9,928 17,800 14,500 15,900 30305 Auto Mileage 26 100 100 100
30320 Dues, Memberships and Subscriptions 3,122 4,950 4,500 4,900 Subtotal - Employee Related Expenditures 13,075 22,850 19,100 20,900 30400 Office Supplies 3,430 3,800 3,800 3,800
30405 Printing & Copies 557 800 1,000 800
30410 Postage 4,307 4,000 1,500 2,000
30415 Special Departmental 1,378 1,000 3,000 1,500
30430 Small Office Equipment 440 600 200 600
30435.10 Software Maintenance and Support - - 9,000 8,300 30475 Performance Bonds 2,372 2,500 2,372 2,500
Subtotal - Supplies and Services 12,485 12,700 20,872 19,500 32100 Office Equipment Maintenance 133 1,000 200 500
Subtotal - Maintenance & Rentals 133 1,000 200 500
33100.35 Wireless 2,245 2,000 2,000 4,800
Subtotal - Operations & Utilities 2,245 2,000 2,000 4,800 34100 Contractual Services 6,360 20,300 20,000 21,200
34125 Accounting & Auditing 33,363 36,300 36,000 38,600 34130 Financial Services 8,507 8,000 8,000 8,000
Subtotal - Contractual & Professional Svcs 48,230 64,600 64,000 67,800

GENERAL FUND
170

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GENERAL FUND
35100 Interest Expense 983 - - -
35106 Principal Payments - GASB 87 Leases & 96 SBITA 9,690 - - - Subtotal - Miscellaneous Expenditures 10,674 - - -
42100 Vehicle Operations and Maintenance 100 200 112 200 42100.10 Fuel 200 200 200 300
42110 Computing and Comm. Equip Replacement 2,100 3,700 3,700 4,000 42115 Computing and Communications Operations 59,200 61,100 61,100 36,100 Subtotal - Internal Service Charges 61,600 65,200 65,112 40,600 TOTAL EXPENDITURES $ 747,115 $ 608,450 $ 558,662 $ 672,100 50170 Transient Occupancy Taxes $ 1,189,207 $ 1,380,907 $ 1,300,000 $ 1,400,000 50185 Business License 270,463 267,995 272,800 285,000
54200 Interest Income 2,169,225 1,500,000 1,500,000 1,500,000 57150 Refuse Billing & Collects 102,074 11,302 11,302 - 57155 Penalties 365,804 275,000 310,000 275,000
57700 Business License Renewal Fee 54,487 58,000 59,000 58,000 57701 SB1186 Fee 11,869 8,000 8,000 8,000
57705 Business License Penalty 12,141 15,000 14,900 15,000 57715 License Processing Fee 29,675 35,000 31,700 35,000 57725 Truck Parking Permit 961 3,000 1,893 -
57730 Yard Sale Permits 3,500 3,000 2,500 3,000
57815 Finger Printing 3,915 3,500 3,500 3,500
59250 Overhead to CFDs 109,800 109,800 109,750 109,800
TOTAL REVENUES $ 4,323,122 $ 3,670,504 $ 3,625,345 $ 3,692,300 171

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WATER FUND
172

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WATER FUND
Subtotal - Capital Outlay 12,298 - - -
TOTAL EXPENSES $ 556,033 $ 634,600 $ 487,382 $ 570,600
173

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SEWER FUND
174

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FIRE & EMS
175

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FIRE & EMERGENCY SERVICES FUND 121/122
CalFire, Norco Animal Rescue Team, EMPG & SHSP Grants Division Various

FIRE & EMERGENCY SERVICES SUMMARY
100%
0%
FY 25/26 FUNDING SOURCES
GENERAL FUND (121)

MISCELLANEOUS
GRANT FUND (122)
1%
99%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Calfire-City Support: .5 Other Departments: 89.5
Contract Funded Personnel
(1) Battalion Chief
(5) Captains
(5) Engineers
(5) Firefighter/Paramedic
Shared with City of Eastvale
(.50) Fire Safety Specialist
(.50 )Fire Safety Inspector
Total FY 25/26 City-Wide Full-Time Positions 90

99.92%

0.08%
FY 25/26 EXPENDITURES BY

DIVISION
GENERAL FUND (121)

MISCELLANEOUS GRANT
FUND (122)
0 1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
FY 2023-2024 Actual FY 2024-2025
Amended Budget
FY 2024-2025
Projected Year-End
FY 2025-2026 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

CONTRACTUAL AND PROFESSIONAL

SERVICES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

SALARIES & BENEFITS
City Funded Fire Stations
* Station 47 Hillside
* Station 57 Corydon
Staffed 24/7 with a Captain,
Firefighter and Medic
*Station 14 on Hamner is
100% funded by the State of
California under a
Cooperative Agreement.
176

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FIRE & EMERGENCY SERVICES FUNDS 121/122
CalFire, Norco Animal Rescue Team, EMPG & SHSP Grants Division Various

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Projection
GENERAL FUND (121) $ 5,379,250 $ 5,349,182 $ 5,356,907 $ 6,872,500 MISCELLANEOUS GRANT FUND (122) 7,867 8,946 8,946 5,661
TOTAL FUNDING SOURCES $ 5,387,116 $ 5,358,128 $ 5,365,853 $ 6,878,161

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Projection
RIVERSIDE COUNTY CALFIRE & SUPPORT (761A) $ 5,363,176 $ 5,331,682 $ 5,340,057 $ 6,859,600 NORCO ANIMAL RESCUE TEAM (NART) (764) 16,073 17,500 16,850 12,900 MISC. FIRE GRANTS (761 B&C) 7,867 8,946 8,946 5,661
TOTAL EXPENDITURES BY DIVISION $ 5,387,116 $ 5,358,128 $ 5,365,853 $ 6,878,161

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected YearEnd
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 27,697 $ 29,600 $ 27,475 $ 30,400 EMPLOYEE RELATED EXPENDITURES 646 2,000 1,500 2,000
SUPPLIES AND SERVICES 12,477 20,400 17,150 23,200
MAINTENANCE AND RENTALS 10,328 13,600 13,600 13,000
OPERATIONS AND UTILITIES 8,945 5,000 16,000 20,000
CONTRACTUAL AND PROFESSIONAL SERVICES 5,276,475 5,238,382 5,238,382 6,754,800 INTERNAL SERVICE FUND CHARGES 42,600 40,200 42,800 29,100 CAPITAL OUTLAY 7,948 8,946 8,946 5,661
TOTAL EXPENDITURES BY TYPE $ 5,387,116 $ 5,358,128 $ 5,365,853 $ 6,878,161

FIRE & EMERGENCY SERVICES SUMMARY
177

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FIRE & EMERGENCY SERVICES FUND 121
Riverside County CalFire Division 761A
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
#REF! Projection
30105 Salaries, Part Time $ 25,826 $ 28,300 $ 25,417 $ 29,100 30220 FICA/Medicare Insurance 396 500 369 500
30224 Sick Leave Taken - Part Time 675 - 1,054 -
30226 Sick Leave Taken 134 - - -
30235 Deferred Compensation 666 800 635 800
Subtotal - Salaries and Benefits 27,697 29,600 27,475 30,400 30300 Conferences and Meetings 646 1,000 500 1,000
30320 Dues, memberships and Subscriptions - 1,000 1,000 1,000 Subtotal - Employee Related 646 2,000 1,500 2,000
30400 Office Supplies 1,030 1,000 1,000 1,000
30430 Small Office Equipmemt - - - 5,700
30415 Special Departmental 9,955 12,400 12,400 10,000
Subtotal - Supplies and Services 10,985 13,400 13,400 16,700 32200 Building and Ground Maintenance 4,913 5,600 5,600 6,000 32205 Weed Abatement 5,415 8,000 8,000 7,000
Subtotal - Maintenance & Rentals 10,328 13,600 13,600 13,000 33100.45 Internet/Cable Charges 8,945 5,000 16,000 20,000 Subtotal - Operations & Utilities 8,945 5,000 16,000 20,000 34100 Contractual Services 45,725 50,000 50,000 164,500 34112 Riverside County Fire Contract 5,230,750 5,188,382 5,188,382 6,590,300 Subtotal - Contractual & Professional Svcs 5,276,475 5,238,382 5,238,382 6,754,800 42100 Vehicle Operations and Maintenance 3,000 3,200 3,200 2,600 42105 Vehicle Replacement Charges - - - -
42110 Computing and Comm. Equip Replacement 1,400 2,000 2,000 2,000 42115 Computing and Communications Operations 23,700 24,500 24,500 18,100 Subtotal - Internal Service Charges 28,100 29,700 29,700 22,700 TOTAL EXPENDITURES $ 5,363,176 $ 5,331,682 $ 5,340,057 $ 6,859,600 57400 Emergency Medical Service $ 670,270 $ 370,000 $ 370,000 $ 370,000 57415 Ambulance Fines 79,437 20,000 50,000 50,000
57430 Fire Fees 19,401 16,000 19,500 20,000
57440 Fire Inspection Fees 101,823 100,000 104,000 105,000 57440.10 Fire Inspections - Special Events 933 1,000 1,700 2,000 57445 Fire Plan Check Fees 72,456 60,000 60,000 70,000
57470 Weed & Lot Clearing (2,744) 10,000 5,000 5,000
TOTAL REVENUES $ 941,576 $ 577,000 $ 610,200 $ 622,000

GENERAL FUND
178

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FIRE & EMERGENCY SERVICES FUND 121
Norco Animal Rescue Team (NART) Division 764
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30400 Office Supplies $ - $ 1,000 $ 250 $ 1,000
30405 Printing & Copies - 1,000 - 500
30415 Special Departmental 1,492 2,000 2,000 2,000
30425 Small Tools - 1,000 500 1,000
30429 Small Equipment - 2,000 1,000 2,000
Subtotal - Supplies and Services 1,492 7,000 3,750 6,500 42100 Vehicle Operations and Maintenance 3,000 400 3,000 1,400 42105 Vehicle Replacement Charges 11,500 10,100 10,100 5,000 Subtotal - Internal Service Charges 14,500 10,500 13,100 6,400 43100 Equipment 81 - - -
Subtotal - Capital Outlay 81 - - -
TOTAL EXPENDITURES $ 16,073 $ 17,500 $ 16,850 $ 12,900

GENERAL FUND
179

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FIRE & EMERGENCY SERVICES FUND 122
Emergency Mgt Performance (EMPG) & State Homeland Security (SHSP) Division 761 B/C Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
43100 Equipment - EMPG $ 7,867 $ 8,946 $ 8,946 $ 5,661
Subtotal - Capital Outlay 7,867 8,946 8,946 5,661
TOTAL EXPENDITURES $ 7,867 $ 8,946 $ 8,946 $ 5,661
53206 Emergency Management Performance Grant $ 7,867 $ 8,946 $ 8,946 $ 5,661 TOTAL REVENUES $ 7,867 $ 8,946 $ 8,946 $ 5,661

MISCELLANEOUS GRANTS
180

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LEGISLATIVE
181

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LEGISLATIVE DEPARTMENT FUND 121
City Council and City Attorney Division 701/705

LEGISLATIVE SUMMARY
100%
FY 25/26 FUNDING SOURCES
GENERAL FUND (121)

ADDITIONAL CITY COUNCIL RESPONSIBILITIES/BOARD APPOINTMENTS Chino Basin Desalter Authority Board
Local Agency Formation Commission (LAFCO)
Northwest Mosquito and Vecto Control District
Riverside Conservation Authority (RCA)
Riverside County Transportation Commission (RCTC)
Riverside County - City Selection Committee
Riverside Transit Agency (RTA) Board
Western Riverside Council of Governments (WRCOG)
Western Riverside County Regional Wastewater Authority (WRCRWA) City Audit Committee - (as needed)
Corona-Norco Schools Committee
George A. Ingalls Veterans Memorial Plaza Committee (as needed) United Norconians for Life Over Alchohol and Drugs (UNLOAD) Leads on Manure-to-Energy Issues (as needed)
California Rehabilitation Center Citizen's Advisory Committee Western Community Energy Committee
STAR/Senior Advisory Committee
28%
72%
FY 25/26 EXPENDITURES BY

DIVISION
CITY COUNCIL (701) CITY ATTORNEY (705)
0 50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
FY 2023-2024 Actual FY 2024-2025 Amended
Budget
FY 2024-2025 Projected
Year-End
FY 2025-2026 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CONTRACTUAL AND PROFESSIONAL

SERVICES

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
182

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LEGISLATIVE DEPARTMENT FUND 121
City Council and City Attorney Division 701/705

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
GENERAL FUND (121) $ 363,159 $ 384,100 $ 377,418 $ 418,300 TOTAL FUNDING SOURCES $ 363,159 $ 384,100 $ 377,418 $ 418,300

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
CITY COUNCIL (701) $ 81,158 $ 109,100 $ 97,418 $ 118,300 CITY ATTORNEY (705) 282,002 275,000 280,000 300,000
TOTAL EXPENDITURES BY DIVISION $ 363,159 $ 384,100 $ 377,418 $ 418,300

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
SALARIES & BENEFITS $ 74,331 $ 95,000 $ 84,818 $ 102,300 EMPLOYEE RELATED EXPENDITURES 3,602 10,500 8,300 10,300 SUPPLIES AND SERVICES 310 400 800 700
OPERATIONS AND UTILITIES 2,915 3,200 3,500 5,000
CONTRACTUAL AND PROFESSIONAL SERVICES 282,002 275,000 280,000 300,000 TOTAL EXPENDITURES BY TYPE $ 363,159 $ 384,100 $ 377,418 $ 418,300

LEGISLATIVE SUMMARY
183

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Page Intentionally Left Blank
184

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CITY COUNCIL
185

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LEGISLATIVE DEPARTMENT FUND 121
City Council Division 701
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 26,400 $ 36,900 $ 27,011 $ 26,400 30200 PERS Retirement 2,509 4,000 2,687 3,100
30201 PERS Employer UAL 5,290 10,500 5,983 10,300
30205 Employee Group Insurance 39,736 43,000 48,745 62,100 30220 FICA/Medicare Insurance 397 600 392 400
Subtotal - Salaries and Benefits 74,331 95,000 84,818 102,300 30300 Conferences and Meetings 3,602 10,000 8,000 10,000 30305 Auto Mileage - 200 - -
30320 Dues, Memberships and Subscriptions - 300 300 300 Subtotal - Employee Related 3,602 10,500 8,300 10,300
30400 Office Supplies 310 400 600 500
30415 Special Departmental - - 200 200
Subtotal - Supplies and Services 310 400 800 700
33100.35 Wireless 2,915 3,200 3,500 5,000
Subtotal - Operations & Utilities 2,915 3,200 3,500 5,000 TOTAL EXPENDITURES $ 81,158 $ 109,100 $ 97,418 $ 118,300

GENERAL FUND
186

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CITY ATTORNEY
187

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LEGISLATIVE DEPARTMENT FUND 121
City Attorney Division 705
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
34100 Contractual Services $ 225,488 $ 225,000 $ 225,000 $ 240,000 34100.100 Code Legal Services 56,514 50,000 55,000 60,000 Subtotal - Contractual & Professional Svcs 282,002 275,000 280,000 300,000 TOTAL EXPENDITURES $ 282,002 $ 275,000 $ 280,000 $ 300,000

GENERAL FUND
188

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NON-DEPARTMENTAL
189

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NON-DEPARTMENTAL FUNDS 121
Administration Division 724

NON-DEPARTMENTAL SUMMARY
100%
FY 25/26 FUNDING SOURCES
GENERAL FUND (121)
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
FY 2023-2024 Actual FY 2024-2025 Amended
Budget
FY 2024-2025 Projected
Year-End
FY 2025-2026 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

INTERNAL SERVICE FUND CHARGES

CONTRACTUAL AND PROFESSIONAL

SERVICES

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
13%
29%
12%
1%
15%
14%
16%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Fiscal & Support: 12
Public Works: 26
Community Development: 11
Sheriff-City Support: 1
Administration: 13
Community Services: 13
Facilities and Park Maintenance: 14
Total FY 25/26 City-Wide Full-Time Positions: 90
Certain personnel
benefit costs related
to retiree health and
unfunded pension
liability are budgeted
in Non-Departmental.
190

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NON-DEPARTMENTAL FUNDS 121
Administration Division 724

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
GENERAL FUND (121) $ 3,663,091 $ 5,588,360 $ 5,544,488 $ 5,047,900 TOTAL FUNDING SOURCES $ 3,663,091 $ 5,588,360 $ 5,544,488 $ 5,047,900

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
NON-DEPARTMENTAL (724) $ 3,663,091 $ 5,588,360 $ 5,544,488 $ 5,047,900 TOTAL EXPENDITURES BY DIVISION $ 3,663,091 $ 5,588,360 $ 5,544,488 $ 5,047,900

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 578,527 $ 1,011,860 $ 995,288 $ 1,123,500 EMPLOYEE RELATED EXPENDITURES 48,610 51,500 63,000 58,200 SUPPLIES AND SERVICES 1,131,490 1,450,600 1,449,500 1,462,900 CONTRACTUAL AND PROFESSIONAL SERVICES 610,324 438,700 383,000 430,200 MISCELLANEOUS 133,144 98,000 91,000 100,000
COMMUNITY REDEVELOPMENT 190,896 175,000 200,000 200,000 INTERNAL SERVICE FUND CHARGES 876,100 1,700,700 1,700,700 1,653,100 TRANSFERS 94,000 662,000 662,000 20,000
TOTAL EXPENDITURES BY TYPE $ 3,663,091 $ 5,588,360 $ 5,544,488 $ 5,047,900

NON-DEPARTMENTAL SUMMARY
191

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NON-DEPARTMENTAL FUND 121
Administration Division 724
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30105 Salaries, Part Time $ 18,940 $ 59,940 $ 17,860 $ 60,000 30107 Salaries, Part Time (20 Hour-PERS) 390 - - -
30200 PERS Retirement 5,353 5,000 - -
30201 PERS Employer UAL- Safety Plan 530,257 929,220 929,300 1,022,700 30202 Pension Replacement Benefit 963 4,000 842 1,000
30204 PERS Arrears Payments - - 25,000 20,000
30220 FICA/Medicare Insurance 282 900 259 900
30224 Sick Leave Taken - Part-Time 293 - 280 -
30235 Deferred Compensation 464 1,500 447 1,500
30240 Continuous Service Bonus 2,693 1,300 1,300 2,400
30250 Unemployment Claims Payment 18,891 10,000 20,000 15,000 Subtotal - Salaries and Benefits 578,527 1,011,860 995,288 1,123,500 30300 Conferences and Meetings 12,864 13,000 15,000 13,000 30315 Employee Hiring Costs 13,561 13,000 13,000 14,000 30320 Dues, Memberships and Subscriptions 22,185 25,500 35,000 31,200 Subtotal - Employee Related Expenditures 48,610 51,500 63,000 58,200 30400 Office Supplies 5,721 6,000 5,000 6,000
30415 Special Departmental 1,965 1,800 3,500 2,300
30440 Advertising and Promotion 970 4,000 3,000 4,000
30460 Medical Insurance Administration 7,454 8,800 8,000 8,800 30465 Medical Insurance – Retirees 1,115,380 1,130,000 1,130,000 1,130,000 30471 Pension Trust Contribution - 300,000 300,000 300,000 Subtotal - Supplies and Services 1,131,490 1,450,600 1,449,500 1,462,900 34100 Contractual Services 115,613 170,300 120,000 143,100 34105 Other Professional Services 418,263 195,000 190,000 210,000 34125 Accounting & Auditing 38,071 33,400 33,000 37,100 34130 Financial Services 38,377 40,000 40,000 40,000
Subtotal - Contractual & Professional Svcs 610,324 438,700 383,000 430,200 35210 Administration Fees - Property Taxes 15,305 20,000 16,000 20,000 35215 Parking Fines Collection Costs 50,492 48,000 50,000 50,000 35270 Community Promotion 209 - - -
35271 Community Outreach 3,204 - - -
35280 Employee Recognition 27,847 30,000 25,000 30,000
35510 Bad Debt Expense 36,086 - - -
Subtotal - Miscellaneous 133,144 98,000 91,000 100,000
41255 Utility Bill Subsidy Program 190,896 175,000 200,000 200,000 Subtotal - Community Programs 190,896 175,000 200,000 200,000 42200 Liability Insurance 758,100 1,450,200 1,450,200 1,322,400 42220 Self Insured Expenses (149,700) 50,400 50,400 50,400 42225 Self Insured Settlements 160,500 70,100 70,100 110,100 42230 Excess Workers Comp 107,200 130,000 130,000 170,200 Subtotal - Internal Service Charges 876,100 1,700,700 1,700,700 1,653,100 44100 Transfers Out 94,000 662,000 662,000 20,000

GENERAL FUND
192

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NON-DEPARTMENTAL FUND 121
Administration Division 724
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection

GENERAL FUND
Subtotal - Transfers 94,000 662,000 662,000 20,000
TOTAL EXPENDITURES $ 3,663,091 $ 5,588,360 $ 5,544,488 $ 5,047,900 193

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Page Intentionally Left Blank
194

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PUBLIC WORKS
195

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PUBLIC WORKS DEPARTMENT FUNDS
Engineering, Inspection, Street & Parkway Maint, Utility Operations Divisions

PUBLIC WORKS SUMMARY
121/124/126/133/139/166
Various
4%
61%
30%
0%
4% 0% 1%
FY 25/26 FUNDING SOURCES

GENERAL FUND
(121)

WATER FUND
(124)

SEWER FUND
(126)

RECYCLED WATER
FUND (166)

GAS TAX FUND
(133)

MISCELLANEOUS
GRANT (122)

STORM DRAIN
FUND (139)
29%
71%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Public Works: 26 All Other FT Employees: 64
Total FY 25/26 City-Wide Full-Time Positions: 90
1%
5%
2%
60%
29%
0%
0%
3%
0%
FY 25/26 EXPENDITURES BY

DIVISION
INSPECTION (740)
ENGINEERING (800)

PARKWAY
MAINTENANCE (850)

WATER OPERATIONS
(804)

SEWER OPERATIONS
(809)

RECYCLED WATER
OPERATIONS (808)

MISCELLANEOUS GRANT
(122)

STREET MAINTENANCE
(801)
0 5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
FY 2023-2024 Actual FY 2024-2025
Amended Budget
FY 2024-2025
Projected Year-End
FY 2025-2026 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE TRANSFERS

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES
196

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PUBLIC WORKS DEPARTMENT FUNDS
Engineering, Inspection, Street & Parkway Maint, Utility Operations Divisions

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
GENERAL FUND (121) $ 733,189 $ 1,344,500 $ 945,447 $ 905,200 WATER FUND (124) 11,139,251 12,993,789 12,358,771 13,683,885 SEWER FUND (126) 5,444,787 6,297,061 6,021,845 6,670,904 RECYCLED WATER FUND (166) 211,266 2,700,000 362,800 20,000 GAS TAX FUND (133) 790,419 780,700 756,996 812,800
MISCELLANEOUS GRANT (122) 108,470 75,000 25,076 65,500
STORM DRAIN FUND (139) 240,403 169,200 118,084 159,100
TOTAL FUNDING SOURCES $ 18,667,785 $ 24,360,250 $ 20,589,019 $ 22,317,389

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
INSPECTION (740) $ 225,385 $ 338,200 $ 253,122 $ 150,000 ENGINEERING (800) 1,198,723 1,372,800 1,155,218 1,048,150 PARKWAY MAINTENANCE (850) 262,287 440,200 298,380 371,400 WATER OPERATIONS (804) 10,697,251 12,614,989 12,001,102 13,360,285 SEWER OPERATIONS (809) 5,094,211 6,013,861 5,754,333 6,440,754 RECYCLED WATER OPERATIONS (808) 211,266 2,700,000 362,800 20,000 MISCELLANEOUS GRANT (122) 108,470 75,000 25,076 65,500
STREET MAINTENANCE (801) 658,759 655,100 635,519 721,300 STORM DRAIN (802) 211,434 150,100 103,469 140,000
TOTAL EXPENDITURES BY DIVISION $ 18,667,785 $ 24,360,250 $ 20,589,019 $ 22,317,389

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 2,836,641 $ 3,081,900 $ 2,898,777 $ 2,991,550 EMPLOYEE RELATED EXPENDITURES 59,386 71,900 51,800 68,800 SUPPLIES AND SERVICES 476,659 543,000 412,600 489,600
MAINTENANCE AND RENTALS 238,096 296,000 217,600 298,000 OPERATIONS AND UTILITIES 6,509,466 7,261,900 6,999,470 7,694,500 CONTRACTUAL AND PROFESSIONAL SERVICES 4,958,347 4,742,600 4,323,500 5,136,500 MISCELLANEOUS 2,486,906 3,916,406 3,916,406 4,139,139
INTERNAL SERVICE FUND CHARGES 649,172 954,144 954,144 922,600 CAPITAL OUTLAY 2,917 534,200 216,722 318,500
TRANSFERS 450,196 2,958,200 598,000 258,200
TOTAL EXPENDITURES BY TYPE $ 18,667,785 $ 24,360,250 $ 20,589,019 $ 22,317,389

PUBLIC WORKS SUMMARY
121/124/126/133/139/166
Various
197

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198

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INSPECTION
199

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PUBLIC WORKS DEPARTMENT FUND 121
Inspection Division 740
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ 30,791 $ 150,000 $ 65,000 $ 150,000 Subtotal - Contractual & Professional Svcs 30,791 150,000 65,000 150,000 43100 Equipment - 188,200 188,122 -
Subtotal - Capital Outlay - 188,200 188,122 -
TOTAL EXPENDITURES $ 30,791 $ 338,200 $ 253,122 $ 150,000

GENERAL FUND
200

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WATER FUND
201

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SEWER FUND
202

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GAS TAX FUND
203

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STORM DRAIN FUND
204

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ENGINEERING
205

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PUBLIC WORKS DEPARTMENT FUND 121
Engineering Division 800
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 175,265 $ 195,300 $ 175,133 $ 178,800 30110 Salaries, Overtime 186 300 80 100
30200 PERS Retirement 17,074 18,400 17,389 14,300
30201 PERS Employer UAL 15,413 19,500 19,412 700
30205 Employee Group Insurance 27,048 28,200 28,398 30,100 30210 Vehicle Allowance 956 1,000 945 1,000
30212 Cell Phone Stipend 120 200 116 -
30215 Medical Savings Account 291 300 248 300
30220 FICA/Medicare Insurance 2,740 2,900 2,541 2,600
30221 Administrative Leave Cash Out 1,356 2,600 2,600 2,700 30225 Sick Leave Buy Back 1,773 1,900 1,797 1,900
30226 Sick Leave Taken 2,303 - 2,577 -
30228 Comp Taken - - - -
30230 Annual Vacation Cash Out 2,285 2,100 2,100 2,200
30231 Vacation Taken 7,407 - 5,159 -
30235 Deferred Compensation - 100 2 100
Subtotal - Salaries and Benefits 254,216 272,800 258,495 234,800 30300 Conferences and Meetings 2,181 3,000 - 1,500
30310 Uniforms & Safety Gear - 200 - 200
30320 Dues, Memberships and Subscriptions - 100 - 100
Subtotal - Employee Related 2,181 3,300 - 1,800
30400 Office Supplies 994 1,000 325 800
30415 Special Departmental 1,899 800 125 600
30425 Small Tools - 200 - 200
Subtotal - Supplies and Services 2,893 2,000 450 1,600
34100 Contractual Services 117,394 230,000 80,000 100,000 34105 Other Professional Services - 3,000 - 2,000
Subtotal - Contractual & Professional Svcs 117,394 233,000 80,000 102,000 42100 Vehicle Operations and Maintenance - 100 100 400
42110 Computing and Comm. Equip Replacement 5,000 6,000 6,000 7,100 42115 Computing and Communications Operations 47,300 48,900 48,900 36,100 42235 Compensated Absences 11,128 - - -
Subtotal - Internal Service Charges 63,428 55,000 55,000 43,600 TOTAL EXPENDITURES $ 440,112 $ 566,100 $ 393,945 $ 383,800

GENERAL FUND
206

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PUBLIC WORKS DEPARTMENT FUND 121
Engineering Division 800
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request

GENERAL FUND
55400 Encroachment Fees $ 163,241 $ 170,000 $ 125,000 $ 150,000 55405 Grading Permit 9,050 25,000 7,500 15,000
55410 Grading Plan Check Fees 11,243 20,000 6,000 12,000 55415 Overload Moving Permit 2,600 2,000 4,000 3,000
55420 Final Map Check - 8,000 - 6,000
55425 Improvement Plan Check 6,919 10,000 3,000 10,000
55430 Lot Merger/Lot Line Adjmt 1,789 10,000 2,500 7,500 55431 Construction and Demolition Fee 87,954 125,000 - 75,000 55435 PAKA - Relocation 3,570 1,000 - 1,500
55445 Water Quality Mgmt Plan 11,064 10,000 15,000 10,000 TOTAL REVENUES $ 297,431 $ 381,000 $ 163,000 $ 290,000
207

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WATER FUND
208

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SEWER FUND
209

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GAS TAX FUND
210

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STORM DRAIN FUND
211

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Page Intentionally Left Blank
212

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PARKWAY MAINTENANCE
213

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PUBLIC WORKS DEPARTMENT FUND 121
Parkway Maintenance Division 850
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 47,331 $ 57,800 $ 47,701 $ 56,000 30110 Salaries, Overtime 8,601 1,800 - 2,300
30200 PERS Retirement 5,434 6,200 5,270 5,600
30201 PERS Employer UAL 8,191 10,300 8,658 12,200
30205 Employee Group Insurance 11,371 12,300 10,991 14,300 30212 Cell Phone Stipend 30 100 29 -
30215 Medical Savings Account 22 100 16 100
30220 FICA/Medicare Insurance 827 900 692 900
30221 Administrative Leave Cash Out 108 300 300 400
30225 Sick Leave Buy Back 357 400 262 500
30226 Sick Leave Taken 1,511 - 1,404 -
30227 Sick Leave Payoff - - 592 -
30228 Comp Taken 90 - 14 -
30229 Comp Payoff 29 - 51 -
30230 Annual Vacation Cash Out 533 300 300 400
30231 Vacation Taken 1,681 - 1,336 -
30232 Vacation Payoff 206 - 724 -
30245 Workers Compensation 217 1,000 1,000 1,000
Subtotal - Salaries and Benefits 86,539 91,500 79,340 93,700 30415 Special Departmental 246 2,500 1,800 2,500
30425 Small Tools 975 2,000 1,800 2,000
30430 Small Office Equipment - 3,000 - -
Subtotal - Supplies and Services 1,221 7,500 3,600 4,500 32400 Trail Maintenance 32,538 40,000 38,000 40,000
Subtotal - Maintenance & Rentals 32,538 40,000 38,000 40,000 33100.20 Electricity Charges 37 300 40 200
Subtotal - Operations & Utilities 37 300 40 200
34100 Contractual Services 141,788 300,900 175,000 230,000 Subtotal - Contractual & Professional Svcs 141,788 300,900 175,000 230,000 43100 Equipment 163 - 2,400 3,000
Subtotal - Capital Outlay 163 - 2,400 3,000
TOTAL EXPENDITURES $ 262,287 $ 440,200 $ 298,380 $ 371,400

GENERAL FUND
214

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WATER OPERATIONS
215

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WATER FUND
216

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Page Intentionally Left Blank
218

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RECYCLED WATER
219

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Page 228 of 426 ends

SEWER OPERATIONS
221

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SEWER FUND
222

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Page Intentionally Left Blank
224

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STREET MAINTENANCE
225

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GAS TAX FUND
226

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STORM DRAIN OPERATIONS
227

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STORM DRAIN FUND
228

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MISCELLANEOUS GRANTS
229

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PUBLIC WORKS FUND 122
URBAN FOREST GRANT Division 734
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ 70,301 $ - $ - $ -
Subtotal - Contractual & Professional Svcs 70,301 - - - TOTAL EXPENDITURES $ 70,301 $ - $ - $ -
53235 Urban Forest Grant $ 70,301 $ - $ - $ -
TOTAL REVENUES $ 70,301 $ - $ - $ -
PUBLIC WORKS FUND 122
RCTC - BICYCLE GRANT Division 800
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ 32,755 $ 10,000 $ - $ -
Subtotal - Contractual & Professional Svcs 32,755 10,000 - - TOTAL EXPENDITURES $ 32,755 $ 10,000 $ - $ -
53501 RCTC - Miscellaneous Grant $ 32,755 $ - $ - $ -
TOTAL REVENUES $ 32,755 $ - $ - $ -
PUBLIC WORKS FUND 122
RCTC - CAL RECYCLE GRANT Division 800
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Full Time Salaries $ 4,505 $ 40,000 $ 12,824 $ 40,000 30105 Part Time Salaries - 10,000 9,408 10,000
30200 PERS Retirement 686 9,500 968 9,500
30201 PERS Monthly Employer UAL Payment - 100 25 100
30205 Employee Group Insurance 85 4,600 879 4,600
30220 Medicare Insurance 138 800 324 800
20224 Sick Leave Taken - Part-Time - - 402 300
20235 Deferred Compensation - - 245 200
Subtotal - Payroll & Benefits 5,414 65,000 25,076 65,500 TOTAL EXPENDITURES $ 5,414 $ 65,000 $ 25,076 $ 65,500
53310 DOC Recycling Grant $ 5,414 $ 75,000 $ 25,076 $ 65,500 TOTAL REVENUES $ 5,414 $ 75,000 $ 25,076 $ 65,500

MISCELLANEOUS GRANTS
230

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SHERIFF
231

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SHERIFF'S DEPARTMENT FUNDS 121/162
Sheriff, Crossing Guards, Citizens on Patrol & Supplemental Law Division Various

SHERIFF SUMMARY
98%
0% 2%
FY 25/26 FUNDING SOURCES
GENERAL FUND (121)

MISCELLANEOUS
GRANT FUND (122)

SUPPLEMENTAL LAW
ENFORCE. FUND (162)
0 1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000
FY 2023-2024 Actual FY 2024-2025 Amended
Budget
FY 2024-2025 Projected
Year-End
FY 2025-2026 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

INTERNAL SERVICE FUND CHARGES

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
1%
99%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Sheriff-City Support: 1 All Other FT Employees: 89
Total FY 25/26 City-Wide Full-Time Positions: 90
97%
1% 0% 0% 2%
FY 25/26 EXPENDITURES BY DIVISION

RIVERSIDE COUNTY
SHERIFF & SUPPORT (772)
CROSSING GUARDS (773)
CITIZENS ON PATROL (774)
JANSSEN & DIST. OPIOID
SETTLEMENT (772)
SUPP. LAW ENFORCEMENT
(SLESF) (772)
232

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SHERIFF'S DEPARTMENT FUNDS 121/162
Sheriff, Crossing Guards, Citizens on Patrol & Supplemental Law Division Various

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
GENERAL FUND (121) $ 7,693,807 $ 7,723,000 $ 8,304,556 $ 8,681,300 MISCELLANEOUS GRANT FUND (122) - 25,000 - -
SUPPLEMENTAL LAW ENFORCE. FUND (162) 186,159 195,000 195,000 175,000 TOTAL FUNDING SOURCES $ 7,879,966 $ 7,943,000 $ 8,499,556 $ 8,856,300

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
RIVERSIDE COUNTY SHERIFF & SUPPORT (772) $ 7,598,465 $ 7,608,000 $ 8,240,606 $ 8,577,400 CROSSING GUARDS (773) 80,843 89,200 40,000 80,000
CITIZENS ON PATROL (774) 14,500 25,800 23,950 23,900
JANSSEN & DIST. OPIOID SETTLEMENT (772) - 25,000 - -
SUPP. LAW ENFORCEMENT (SLESF) (772) 186,159 195,000 195,000 175,000 TOTAL EXPENDITURES BY DIVISION $ 7,879,966 $ 7,943,000 $ 8,499,556 $ 8,856,300

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 144,843 $ 165,300 $ 151,238 $ 183,100 EMPLOYEE RELATED EXPENDITURES 20,052 26,400 20,765 30,700 SUPPLIES AND SERVICES 20,366 28,600 25,800 28,900
MAINTENANCE AND RENTALS 1,750 3,000 - 2,000
OPERATIONS AND UTILITIES 12,618 15,500 13,250 10,750
CONTRACTUAL AND PROFESSIONAL SERVICES 7,228,720 7,563,397 8,150,200 8,519,400 MISCELLANEOUS 103,506 9,000 6,500 8,000
INTERNAL SERVICE FUND CHARGES 97,490 93,300 93,300 73,450 CAPITAL OUTLAY 250,623 38,503 38,503 -
TOTAL EXPENDITURES BY TYPE $ 7,879,966 $ 7,943,000 $ 8,499,556 $ 8,856,300

SHERIFF SUMMARY
233

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SHERIFF'S DEPARTMENT FUND 121
Riverside County Sheriff Division 772
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30100 Salaries, Full Time $ 65,248 $ 70,400 $ 65,599 $ 68,000 30105 Salaries, Part Time 16,210 24,000 16,186 24,000
30200 PERS Retirement 10,276 10,800 10,294 10,400
30201 PERS Employer UAL 26,953 33,100 32,866 52,700
30205 Employee Group Insurance 19,011 19,700 18,879 19,700 30215 Medical Savings Account 241 300 236 300
30220 FICA/Medicare Insurance 1,147 2,000 1,186 2,000
30221 Administrative Leave Cash Out 1,321 2,000 2,000 3,000 30224 Sick Leave Taken - Part-Time 390 - 322 -
30225 Sick Leave Buy Back 1,145 1,000 1,321 1,000
30226 Sick Leave Taken 473 - 1,189 -
30230 Annual Vacation Cash Out - 1,000 - 1,000
30231 Vacation Taken 2,012 - 757 -
30235 Deferred Compensation 415 1,000 405 1,000
Subtotal - Salaries and Benefits 144,843 165,300 151,238 183,100 30300 Conferences and Meetings 9,771 17,900 12,500 17,000 30310 Uniforms & Safety Gear 6,915 5,000 4,000 8,400
30320 Dues, Memberships and Subscriptions 195 100 165 300 Subtotal - Employee Related Expenditures 16,881 23,000 16,665 25,700 30400 Office Supplies 11,702 12,000 12,000 12,000
30405 Printing & Copies 1,553 4,000 3,500 4,000
30410 Postage 101 100 100 100
30415 Special Departmental 625 2,500 2,500 3,500
30425 Small Tools 2,606 4,700 4,700 4,000
Subtotal - Supplies and Services 16,587 23,300 22,800 23,600 32100 Office Equipment Maintenance 712 1,000 - 1,000
32200 Building and Ground Maintenance 1,038 2,000 - 1,000 Subtotal - Maintenance & Rentals 1,750 3,000 - 2,000
33100.30 Telephone Charges 2,112 2,000 2,500 2,500
33100.35 Wireless 3,983 5,000 4,000 -
33100.45 Internet/Cable Charges 6,406 8,000 6,500 8,000 Subtotal - Operations & Utilities 12,501 15,000 13,000 10,500 34100 Contractual Services 100,800 150,000 155,000 190,000 34115 Law Enforcement Contract 6,859,947 7,102,697 7,748,700 8,072,900 34151 Sheriff Community Outreach 971 1,500 11,500 1,500 Subtotal - Contractual & Professional Svcs 6,961,718 7,254,197 7,915,200 8,264,400 35100 Interest Expense 7,793 - - -
35106 GASB 87 Leases & 96 SBITA 90,207 - - -
35300 Highway Patrol DUI Testing 2,471 5,000 2,500 4,000 Subtotal - Miscellaneous 100,471 5,000 2,500 4,000

GENERAL FUND
234

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GENERAL FUND
42100 Vehicle Operations and Maintenance $ 14,900 $ 7,200 $ 7,200 $ 10,300 42105 Vehicle Replacement Charges 40,200 35,000 35,000 13,800 42110 Computing and Comm. Equip Replacement 1,200 1,800 1,800 3,900 42115 Computing and Communications Operations 35,500 36,700 36,700 36,100 42235 Compensated Absences 1,290 - - -
Subtotal - Internal Service Charges 93,090 80,700 80,700 64,100 43100 Equipment 1,931 38,503 38,503 -
43301 Capital Outlay - GASB 87 248,692 - - -
Subtotal - Capital Outlay 250,623 38,503 38,503 -
TOTAL EXPENDITURES $ 7,598,465 $ 7,608,000 $ 8,240,606 $ 8,577,400 50160 Public Safety Sales Tax $ 557,357 $ 552,287 $ 542,475 $ 559,900 54100 Vehicle Code Fines 62,743 60,256 74,150 76,000
54105 Parking Fines 46,804 72,711 51,000 56,800
54115 Vehicle Code Admin Citation 5,044 5,000 7,600 6,500 54120 Vehicle Impound Fees 27,048 27,500 35,000 30,000
57210 NCP Fund Raising - - 2,000 2,500
57211 Sheriff Community Outreach Donation - - - 1,000
57405 Emerg Response Recovery 9,586 16,580 17,500 18,000 57620 State Cost Reimbursement 45,132 45,000 37,227 45,000 TOTAL REVENUES $ 753,713 $ 779,334 $ 766,952 $ 795,700
235

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SHERIFF'S DEPARTMENT FUND 121
Crossing Guards Division 773
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
34100 Contractual Services $ 80,843 $ 89,200 $ 40,000 $ 80,000 Subtotal - Contractual & Professional Svcs 80,843 89,200 40,000 80,000 TOTAL EXPENDITURES $ 80,843 $ 89,200 $ 40,000 $ 80,000
SHERIFF'S DEPARTMENT FUND 121
Citizens on Patrol Division 774
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
30300 Conferences and Meetings $ 1,186 $ 400 $ 1,600 $ 1,500 30310 Uniforms & Safety Gear 1,985 3,000 2,500 3,500
Subtotal - Employee Related 3,170 3,400 4,100 5,000
30400 Office Supplies 35 200 200 200
30410 Postage - 100 - 100
30415 Special Departmental 845 1,000 500 1,000
30425 Small Tools 978 2,000 1,500 2,000
30495 NCP Special Events 343 500 500 500
30496 NCP Fund Raising 1,578 1,500 300 1,500
Subtotal - Supplies and Services 3,779 5,300 3,000 5,300 33100.35 Wireless 116 500 250 250
Subtotal - Operations & Utilities 116 500 250 250
35275 Volunteer Recognition 3,034 4,000 4,000 4,000
Subtotal - Miscellaneous 3,034 4,000 4,000 4,000
42100 Vehicle Operations and Maintenance 4,400 4,300 4,300 5,200 42105 Vehicle Replacement Charges - 8,300 8,300 4,150
Subtotal - Internal Service Charges 4,400 12,600 12,600 9,350 TOTAL EXPENDITURES $ 14,500 $ 25,800 $ 23,950 $ 23,900

GENERAL FUND
236

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SHERIFF'S DEPARTMENT FUND 162
Supplemental Law Enforcement (SLESF) Division 772
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
34115 Law Enforcement Contract $ 186,159 $ 195,000 $ 195,000 $ 175,000 Subtotal - Contractual & Professional Svcs 186,159 195,000 195,000 175,000 TOTAL EXPENDITURES $ 186,159 $ 195,000 $ 195,000 $ 175,000 REVENUE - 122-000
53260 Supplemental Law - AB1378 $ 186,159 $ 195,000 $ 195,000 $ 175,000 TOTAL REVENUES $ 186,159 $ 195,000 $ 195,000 $ 175,000
SHERIFF'S DEPARTMENT FUND 122
Opioid Settlements Division 772
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
41266 Law Enforcement Grant $ - $ 25,000 $ - $ -
Subtotal - Contractual & Professional Svcs - 25,000 - - TOTAL EXPENDITURES $ - $ 25,000 $ - $ -
REVENUE - 122-000
53502 Opioid Settlements $ - $ 25,000 $ - $ 25,000
TOTAL REVENUES $ - $ 25,000 $ - $ 25,000

MISCELLANEOUS GRANTS
237

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Page Intentionally Left Blank
238

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SPECIAL EVENTS
239

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VARIOUS DEPARTMENTS FUND 121
Special Events Summary Division 720
Event
No. Event Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
720.10 George Ingalls Day $ 169 $ 300 $ 200 $ 500
720.15 Christmas Festival & Parade of Lights 52,764 60,300 64,696 75,000 720.25 Day of the Cowboy 42,226 53,200 47,643 75,000
720.30 Rose M. Eldridge Day 284 600 404 500
720.34 National Night Out 6,078 7,400 6,475 5,000
720.35 Concerts/Movies in the Park 26,765 28,200 25,192 25,000 720.36 Wheel Chair Basketball - 13,300 - 7,000
720.37 Community Clean-Up Days 950 1,300 820 1,000
720.40 Fourth of July 10,426 13,400 7,426 10,000
720.41 Memorial Day 1,044 1,200 2,300 3,600
720.42 Vietnam Veterans Day - 200 - -
720.43 Veterans Day - 1,200 10,200 3,600
720.44 Patriot Day 522 1,400 900 1,000
720.45 Breakfast with Santa 7,471 9,500 7,195 7,600
720.60 Easter Egg Hunt 7,528 9,950 9,400 10,000
720.67 Dia de los Muertos - 3,400 3,691 4,000
720.68 Trunk-or-Treat - 6,800 281 20,000
720.69 Gold Star Mother's & Family's Day - 1,200 110 1,200 720.71 Kathy Azevedo Spirit of Norco - 3,000 4,400 4,000 720.73 Flag Day - 1,000 1,000 1,000
720.75 Kids Fun Day - - - 3,000
TOTAL EXPENDITURES $ 156,227 $ 216,850 $ 192,332 $ 258,000 56816 Special Events Donation/Sponsorship $ 29,635 $ 50,000 $ 65,000 $ 60,000 56817 Special Events Ticket Sales - 80,000 75,300 80,000 56818 Special Events Concessions - 9,500 12,000 12,000
TOTAL REVENUES $ 29,635 $ 139,500 $ 152,300 $ 152,000

GENERAL FUND
240

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - George Ingalls Day Division 720.10
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30415 Special Departmental $ 169 $ - $ - $ -
Subtotal - Supplies and Services 169 - - -
34100 Contractual Services - 300 200 500
Subtotal - Contractual & Professional Svcs - 300 200 500 TOTAL EXPENDITURES $ 169 $ 300 $ 200 $ 500
COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Christmas Festival & Parade of Lights Division 720.15 Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 3,815 $ 7,500 $ 9,291 $ 7,500 30110 Salaries, Overtime 3,348 1,000 2,684 2,500
30200 PERS Retirement - - 46 -
30201 PERS Employer UAL - - 1 -
30205 Employee Group Insurance 38 - - -
30220 FICA/Medicare Insurance 175 200 - 200
30235 Deferred Compensation - 300 - 300
Subtotal - Salaries and Benefits 7,377 9,000 12,022 10,500 30415 Special Departmental 9,660 10,000 11,033 11,000
Subtotal - Supplies and Services 9,660 10,000 11,033 11,000 32105 Equipment Rental 6,068 18,000 15,193 17,500
Subtotal - Maintenance & Rentals 6,068 18,000 15,193 17,500 34100 Contractual Services 29,364 23,000 26,448 36,000
34150 Special Events 295 300 - -
Subtotal - Contractual & Professional Svcs 29,660 23,300 26,448 36,000 TOTAL EXPENDITURES $ 52,764 $ 60,300 $ 64,696 $ 75,000

GENERAL FUND
241

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COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Day of the Cowboy Division 720.25
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 1,197 $ 2,000 $ 1,869 $ 2,000 30107 Part Time Salaries - 20 Hour - - 140 -
30110 Salaries, Overtime 515 1,000 1,853 2,700
30220 FICA/Medicare Insurance 91 100 100 100
30235 Deferred Compensation 106 100 100 200
Subtotal - Salaries and Benefits 1,909 3,200 4,062 5,000 30415 Special Departmental 2,430 6,000 6,504 6,000
Subtotal - Supplies and Services 2,430 6,000 6,504 6,000 32105 Equipment Rental 902 10,000 7,356 9,000
Subtotal - Maintenance & Rentals 902 10,000 7,356 9,000 34100 Contractual Services 36,986 34,000 29,721 55,000
Subtotal - Contractual & Professional Svcs 36,986 34,000 29,721 55,000 TOTAL EXPENDITURES $ 42,226 $ 53,200 $ 47,643 $ 75,000

GENERAL FUND
242

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COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Rose M. Eldridge Day Division 720.30
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ - $ 100 $ 100 $ -
30220 FICA/Medicare Insurance - 100 1 -
30235 Deferred Compensation - 100 3 -
Subtotal - Salaries and Benefits - 300 104 -
30400 Office Supplies - 100 100 -
Subtotal - Supplies and Services - 100 100 -
34150 Special Events 284 200 200 500
Subtotal - Contractual & Professional Svcs 284 200 200 500 TOTAL EXPENDITURES $ 284 $ 600 $ 404 $ 500
COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - National Night Out Division 720.34
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 359 $ 800 $ 298 $ 500
30110 Salaries, Overtime - 200 - -
30220 FICA/Medicare Insurance 21 100 4 100
30235 Deferred Compensation 35 100 7 100
Subtotal - Salaries and Benefits 415 1,200 309 700
30400 Office Supplies 190 200 182 -
30415 Special Departmental 4,489 5,000 5,000 4,300
Subtotal - Supplies and Services 4,679 5,200 5,182 4,300 34100 Contractual Services 984 1,000 984 -
Subtotal - Contractual & Professional Svcs 984 1,000 984 - TOTAL EXPENDITURES $ 6,078 $ 7,400 $ 6,475 $ 5,000

GENERAL FUND
243

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COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Concerts/Movies in the Park Division 720.35 Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 2,733 $ 5,700 $ 2,700 $ 3,200 30110 Salaries, Overtime 984 1,000 1,900 2,000
30200 PERS Retirement 16 - - -
30205 Employee Group Insurance 37 - - -
30220 FICA/Medicare Insurance 260 100 32 100
30235 Deferred Compensation 302 200 30 200
Subtotal - Salaries and Benefits 4,331 7,000 4,662 5,500 30415 Special Departmental 968 1,000 1,000 1,000
Subtotal - Supplies and Services 968 1,000 1,000 1,000
34100 Contractual Services 21,296 20,000 18,830 18,500
34150 Special Events 170 200 700 -
Subtotal - Contractual & Professional Svcs 21,466 20,200 19,530 18,500 TOTAL EXPENDITURES $ 26,765 $ 28,200 $ 25,192 $ 25,000
COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Wheel Chair Basketball Division 720.36 Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ - $ 600 $ - $ 700
30220 FICA/Medicare Insurance - 100 - 100
30235 Deferred Compensation - 100 - 100
Subtotal - Salaries and Benefits - 800 - 900
30415 Special Departmental - 5,000 - 3,100
Subtotal - Supplies and Services - 5,000 - 3,100
34100 Contractual Services - 7,500 - 3,000
Subtotal - Contractual & Professional Svcs - 7,500 - 3,000 TOTAL EXPENDITURES $ - $ 13,300 $ - $ 7,000

GENERAL FUND
244

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COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Community Clean-Up Days Division 720.37 Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 49 $ 100 $ - $ -
30110 Salaries, Overtime 421 500 500 500
30220 FICA/Medicare Insurance 13 100 7 100
30235 Deferred Compensation 21 100 13 100
Subtotal - Salaries and Benefits 504 800 520 700
30310 Uniforms & Safety Gear 173 200 - -
Subtotal - Employee Related 173 200 - -
30415 Special Departmental 273 300 300 300
Subtotal - Supplies and Services 273 300 300 300
TOTAL EXPENDITURES $ 950 $ 1,300 $ 820 $ 1,000
COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Fourth of July Division 720.40
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 1,446 $ 1,900 $ 487 $ 2,000 30107 Salaries, Part Time (20 Hour-PERS) 79 - 79 -
30110 Salaries, Overtime 1,397 1,000 365 800
30200 PERS Retirement 91 - - -
30220 FICA/Medicare Insurance 147 100 12 100
30235 Deferred Compensation 111 100 12 100
Subtotal - Salaries and Benefits 3,271 3,100 955 3,000
30415 Special Departmental 3,066 3,300 2,100 2,000
30440 Advertising and Promotion 28 1,000 - -
Subtotal - Supplies and Services 3,094 4,300 2,100 2,000 34100 Contractual Services 2,007 5,000 4,294 5,000
34150 Special Events 2,053 1,000 77 -
Subtotal - Contractual & Professional Svcs 4,061 6,000 4,371 5,000 TOTAL EXPENDITURES $ 10,426 $ 13,400 $ 7,426 $ 10,000

GENERAL FUND
245

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Memorial Day Division 720.41
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30415 Special Departmental $ 1,044 $ - $ 1,100 $ 1,100
Subtotal - Supplies and Services 1,044 - 1,100 1,100
34100 Contractual Services - 1,200 1,200 2,500
Subtotal - Contractual & Professional Svcs - 1,200 1,200 2,500 TOTAL EXPENDITURES $ 1,044 $ 1,200 $ 2,300 $ 3,600
FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Vietnam Veterans Day Division 720.42
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services - 200 - -
Subtotal - Contractual & Professional Svcs - 200 - -
TOTAL EXPENDITURES $ - $ 200 $ - $ -

GENERAL FUND
246

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Veterans Day Division 720.43
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30415 Special Departmental - - 5,600 1,100
Subtotal - Supplies and Services - - 5,600 1,100
34100 Contractual Services - 1,200 4,600 2,500
Subtotal - Contractual & Professional Svcs - 1,200 4,600 2,500 TOTAL EXPENDITURES $ - $ 1,200 $ 10,200 $ 3,600
COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Patriot Day Division 720.44
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ - $ 300 $ 100 $ -
30220 FICA/Medicare Insurance - 100 100 -
30235 Deferred Compensation - 100 100 -
Subtotal - Salaries and Benefits - 500 300 -
30415 Special Departmental 522 600 600 700
Subtotal - Supplies and Services 522 600 600 700
32105 Equipment Rental - 300 - 300
Subtotal - Maintenance & Rentals - 300 - 300
TOTAL EXPENDITURES $ 522 $ 1,400 $ 900 $ 1,000

GENERAL FUND
247

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COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Breakfast with Santa Division 720.45
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 103 $ 800 $ 219 $ 300
30110 Salaries, Overtime 387 500 - 400
30220 FICA/Medicare Insurance - 100 3 100
30235 Deferred Compensation - 100 5 100
Subtotal - Salaries and Benefits 490 1,500 227 900
32105 Equipment Rental 1,468 2,000 1,818 1,500
Subtotal - Maintenance & Rentals 1,468 2,000 1,818 1,500 30415 Special Departmental 4,165 4,000 4,000 3,200
Subtotal - Supplies and Services 4,165 4,000 4,000 3,200 34100 Contractual Services 1,347 2,000 1,150 2,000
Subtotal - Contractual & Professional Svcs 1,347 2,000 1,150 2,000 TOTAL EXPENDITURES $ 7,471 $ 9,500 $ 7,195 $ 7,600
COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Easter Egg Hunt Division 720.60
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ 1,575 $ 1,350 $ 1,700 $ 1,800 30110 Salaries, Overtime 747 900 900 900
30220 FICA/Medicare Insurance - 100 100 100
30235 Deferred Compensation - 100 100 100
Subtotal - Salaries and Benefits 2,322 2,450 2,800 2,900 30415 Special Departmental 3,922 4,500 3,700 3,000
Subtotal - Supplies and Services 3,922 4,500 3,700 3,000 34100 Contractual Services 1,284 3,000 2,900 4,100
Subtotal - Contractual & Professional Svcs 1,284 3,000 2,900 4,100 TOTAL EXPENDITURES $ 7,528 $ 9,950 $ 9,400 $ 10,000

GENERAL FUND
248

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COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Dia de los Muertos Division 720.67
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ - $ 600 $ 422 $ 600
30110 Salaries, Overtime - 300 - -
30220 FICA/Medicare Insurance - 100 6 100
30235 Deferred Compensation - 100 11 100
Subtotal - Salaries and Benefits - 1,100 439 800
30415 Special Departmental - 800 1,313 1,200
Subtotal - Supplies and Services - 800 1,313 1,200
34100 Contractual Services - 1,500 1,939 2,000
Subtotal - Contractual & Professional Svcs - 1,500 1,939 2,000 TOTAL EXPENDITURES $ - $ 3,400 $ 3,691 $ 4,000

GENERAL FUND
249

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COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Trunk-or-Treat Division 720.68
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30105 Salaries, Part Time $ - $ 2,000 $ - $ 2,000
30110 Salaries, Overtime - 200 270 300
30220 FICA/Medicare Insurance - 100 4 100
30235 Deferred Compensation - 100 7 100
Subtotal - Salaries and Benefits - 2,400 281 2,500
30415 Special Departmental - 3,000 - 15,000
Subtotal - Supplies and Services - 3,000 - 15,000
34100 Contractual Services - 1,400 - 2,500
Subtotal - Contractual & Professional Svcs - 1,400 - 2,500 TOTAL EXPENDITURES $ - $ 6,800 $ 281 $ 20,000
FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Gold Star Mother's & Family's Day Division 720.69 Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ - $ 1,200 $ 110 $ 1,200
Subtotal - Contractual & Professional Svcs - 1,200 110 1,200 TOTAL EXPENDITURES $ - $ 1,200 $ 110 $ 1,200

GENERAL FUND
250

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Kathy Azevedo Spirit of Norco Division 720.71 Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ - $ 3,000 $ 4,400 $ 4,000
Subtotal - Contractual & Professional Svcs - 3,000 4,400 4,000 TOTAL EXPENDITURES $ - $ 3,000 $ 4,400 $ 4,000
FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Flag Day Division 720.73
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services $ - $ 1,000 $ 1,000 $ 1,000
Subtotal - Contractual & Professional Svcs - 1,000 1,000 1,000 TOTAL EXPENDITURES $ - $ 1,000 $ 1,000 $ 1,000

GENERAL FUND
251

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Kids Fun Day Division 720.75
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
34100 Contractual Services - - - 3,000
Subtotal - Contractual & Professional Svcs - - - 3,000
TOTAL EXPENDITURES $ - $ - $ - $ 3,000

GENERAL FUND
252

Page 260 of 426 ends

PERSONNEL AUTHORIZATION
253

Page 261 of 426 ends

FTE
Authorized
FY 2021-22
FTE
Authorized
FY 2022-23
FTE
Authorized
FY 2023-24
FTE
Authorized
FY 2024-25
FTE
Proposed
FY 2025-26
Change
Elected Officials
City Council Members 5.00 5.00 5.00 5.00 5.00 -
Total Elected Officials 5.00 5.00 5.00 5.00 5.00 -
Administration
City Manager 1.00 1.00 1.00 1.00 1.00 -
City Clerk/Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00 - Deputy City Clerk 1.00 1.00 1.00 1.00 1.00 -
Human Resources Manager 1.00 1.00 1.00 1.00 1.00 -
Human Resources Analyst - - - 1.00 1.00 -
Communications Manager 1.00 1.00 1.00 1.00 1.00 -
Communications Specialist - - - 1.00 1.00 -
Senior Administartive Assistant/Administrative Assistant (City Clerk/HR) 2.00 2.00 2.00 2.00 2.00 - IT Manager 1.00 1.00 1.00 1.00 1.00 -
Computer Information Systems Administrator - - - - - -
IT Technician 1.00 1.00 1.00 2.00 2.00 -
Business Systems Analyst - 1.00 - - - -
IT Analyst - - 1.00 1.00 1.00 -
PART-TIME (20 HOURS)
Intern 1.50 1.50 1.50 1.50 1.50 -
Communications Specialist - 0.50 0.50 - - -
Clerical Aide (Historic Society) 0.50 0.50 0.50 0.50 0.50 - Total Administration 11.00 12.50 12.50 15.00 15.00 -
Total Full Time FTE, Administration 9.00 10.00 10.00 13.00 13.00 - Total Part Time FTE, Administration 2.00 2.50 2.50 2.00 2.00 - Total FTE, Administration 11.00 12.50 12.50 15.00 15.00 - Community Development
Director of Community Development 1.00 1.00 1.00 1.00 1.00 - Building Official - 1.00 1.00 1.00 1.00 -
Senior Planner 1.00 1.00 1.00 1.00 1.00 -
Assistant Planner 1.00 1.00 - - - -
Associate Planner - - 1.00 1.00 1.00 -
Community Development Speicalist/Sr Community Development Speicalist 2.00 2.00 2.00 2.00 2.00 - Building Inspector 1.00 1.00 1.00 1.00 1.00 -
Code Enforcement Supervisor - - - 1.00 1.00 -
Senior Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 - Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 -
Administartive Assistant - - - 1.00 1.00 -
PART-TIME (20 HOURS)
Code Enforcement Supervisor (PT) - 0.50 0.50 - - -
Administrative Aide 0.50 0.50 0.50 0.50 0.50 -
Total Community Development 8.50 10.00 10.00 11.50 11.50 - Total Full Time FTE, Planning 8.00 9.00 9.00 11.00 11.00 - Total Part Time FTE, Planning 0.50 1.00 1.00 0.50 0.50 - Total FTE, Planning 8.50 10.00 10.00 11.50 11.50 -

CITY OF NORCO
Authorized Position List
Fiscal Year 2025-26
254

Page 262 of 426 ends

FTE
Authorized
FY 2021-22
FTE
Authorized
FY 2022-23
FTE
Authorized
FY 2023-24
FTE
Authorized
FY 2024-25
FTE
Proposed
FY 2025-26
Change

CITY OF NORCO
Authorized Position List
Fiscal Year 2025-26
Finance
Director of Finance 1.00 1.00 1.00 1.00 1.00 -
Administrative Analyst 1.00 1.00 1.00 1.00 1.00 -
Accounting Manager 1.00 1.00 1.00 1.00 1.00 -
Senior Accountant 1.00 1.00 1.00 1.00 1.00 -
Accountant 1.00 1.00 1.00 1.00 1.00 -
Customer Service Supervisor - 1.00 1.00 1.00 1.00 -
Account Clerks I, II, III 6.00 6.00 6.00 6.00 6.00 -
PART-TIME (20 HOURS) -
Account Clerk 0.50 0.50 0.50 0.50 0.50 -
Total Finance 11.50 12.50 12.50 12.50 12.50 -
-
Total Full Time FTE, Fiscal and Support Services 11.00 12.00 12.00 12.00 12.00 - Total Part Time FTE, Fiscal and Support Services 0.50 0.50 0.50 0.50 0.50 - Total FTE, Fiscal and Support Services 11.50 12.50 12.50 12.50 12.50 - Community Services
Deputy City Manager/Director of Parks, Rec & Community Svcs - - - - - - Director of Community Services 1.00 1.00 1.00 1.00 1.00 - Executive Assistant 1.00 1.00 - - - -
Administrative Analyst - - 1.00 - - -
Administrative Assistant/Sr. Administrative Assistant 1.00 1.00 1.00 2.00 2.00 - Community Services Manager 1.00 1.00 1.00 1.00 1.00 -
Community Services Supervisor 1.00 1.00 1.00 1.00 1.00 - Community Services Coordinator - 3.00 3.00 3.00 3.00 -
Bus Driver 1.00 1.00 1.00 1.00 1.00 -
Animal Contro Superintendent 1.00 1.00 1.00 1.00 1.00 - Animal Control Supervisor 1.00 1.00 1.00 1.00 1.00 -
Animal Control Officer 2.00 2.00 2.00 2.00 2.00 -
PART-TIME (32 HOURS) -
Recreation & Community Services Coordinator 1.50 - - - - - Animal Control Officer Trainee 1.50 - - - - -
Sports Coordinator 0.75 - - - - -
PART-TIME (20 HOURS) -
Animal Care Technician 1.00 1.00 1.00 1.00 1.00 -
Bus Driver 0.50 0.50 0.50 0.50 0.50 -
Administrative Aide 0.50 0.50 0.50 - - -
Intern 0.50 0.50 0.50 0.50 0.50 -
Kennel Attendant/Aide 2.50 2.50 2.50 2.50 2.50 -
Community Services Aide 9.00 10.00 10.00 10.00 10.00 -
Community Services Leader I, II, III 5.00 5.00 5.00 5.00 5.00 - Community Services Specialist 0.50 0.50 0.50 0.50 0.50 - Senior Administrative Assistant 1.00 1.00 1.00 1.00 1.00 - Total Community Services 34.25 34.50 34.50 34.00 34.00 - Total Full Time FTE, Community Services 10.00 13.00 13.00 13.00 13.00 - Total Part Time FTE,Community Services 24.25 21.50 21.50 21.00 21.00 - Total FTE, Community Services 34.25 34.50 34.50 34.00 34.00 - 255

Page 263 of 426 ends

FTE
Authorized
FY 2021-22
FTE
Authorized
FY 2022-23
FTE
Authorized
FY 2023-24
FTE
Authorized
FY 2024-25
FTE
Proposed
FY 2025-26
Change

CITY OF NORCO
Authorized Position List
Fiscal Year 2025-26
Facilities & Maintenance
Director of Facilities & Maintenance 1.00 1.00 1.00 1.00 1.00 - Administraive Analyst - - - 1.00 1.00 -
Parks & Public Buildings Maintenance Superintendent 1.00 - - - - - Parks Maintenance Superintendent 1.00 1.00 1.00 1.00 -
Facilities Maintenance Superintendent - 1.00 1.00 1.00 1.00 - Facilities Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 - Events Services Supervisor 1.00 1.00 1.00 1.00 1.00 -
Events Coordinator - 1.00 1.00 1.00 1.00 -
Parks Maintenance Worker I, II 4.00 4.00 4.00 5.00 5.00 - Facilities Maintenance Worker I, II 1.00 1.00 1.00 1.00 1.00 - LMD Inspector - 1.00 1.00 1.00 1.00 -
PART-TIME (32 HOURS) -
Irrigation Technician 0.75 - - - - -
PART-TIME (20 HOURS) -
LMD Inspector 0.50 - - - - -
Park Maintenance Worker PT 1.50 1.50 1.50 1.50 1.50 -
Facilities Attendant 2.50 2.50 2.50 2.50 2.50 -
Facilities & Maintenance Assistant 3.00 3.00 3.00 3.00 3.00 - Total Facilities & Maintenance 17.25 19.00 19.00 21.00 21.00 - Total Full Time FTE, Facilities & Maintenance 9.00 12.00 12.00 14.00 14.00 - Total Part Time FTE, Facilities & Maintenance 8.25 7.00 7.00 7.00 7.00 - Total FTE, Facilities & Maintenance 17.25 19.00 19.00 21.00 21.00 - Public Works
Director of Public Works 1.00 1.00 1.00 1.00 1.00 -
Deputy Director of Public Works/Deputy City Engineer 1.00 1.00 1.00 1.00 1.00 - Senior Civil Engineer - 1.00 1.00 1.00 1.00 -
Associate Civil Engineer 1.00 - - - - -
Utility & Public Works Superintendent 1.00 1.00 1.00 1.00 1.00 - Utility & Public Works Supervisor 1.00 1.00 1.00 1.00 1.00 - PW Inspector II 1.00 1.00 1.00 1.00 1.00 -
Utility Maintenance Workers (I, II, III) 8.00 10.00 10.00 10.00 10.00 - Water Quality Control Technician I/II 2.00 2.00 3.00 3.00 3.00 - Wastewater Maintenance Technician I/II 2.00 2.00 2.00 2.00 2.00 - Senior Permit Technician 1.00 1.00 1.00 1.00 1.00 -
Permit Technician 1.00 1.00 1.00 1.00 1.00 -
Utility Compliance Coordinator/Senior Utility Compliance Coordinator 2.00 2.00 2.00 3.00 3.00 - Total Public Works 22.00 24.00 25.00 26.00 26.00 -
Total Full Time FTE, Public Works 22.00 24.00 25.00 26.00 26.00 - Total Part Time FTE, Public Works - - - - - -
Total FTE, Public Works 22.00 24.00 25.00 26.00 26.00 - Sheriff
Executive Assistant 1.00 1.00 1.00 1.00 1.00 -
PART-TIME (20 HOURS) -
Community Services Officer 0.50 0.50 0.50 0.50 0.50 -
Total Sheriff 1.50 1.50 1.50 1.50 1.50 -
-
Total Full Time FTE, Police 1.00 1.00 1.00 1.00 1.00 -
Total Part Time FTE, Park, Police 0.50 0.50 0.50 0.50 0.50 - Total FTE, Police 1.50 1.50 1.50 1.50 1.50 -
Fire
PART-TIME (20 HOURS)
Emergency Services Assistant 0.50 0.50 0.50 0.50 0.50 - Total Fire 0.50 0.50 0.50 0.50 0.50 -
-
Total Full Time FTE, Fire - - - - - -
Total Part Time FTE, Park, Fire 0.50 0.50 0.50 0.50 0.50 - 256

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FTE
Authorized
FY 2021-22
FTE
Authorized
FY 2022-23
FTE
Authorized
FY 2023-24
FTE
Authorized
FY 2024-25
FTE
Proposed
FY 2025-26
Change

CITY OF NORCO
Authorized Position List
Fiscal Year 2025-26
Total FTE, Fire 0.50 0.50 0.50 0.50 0.50 -
0 City-Wide Totals -
GRAND TOTAL 111.50 119.50 120.50 127.00 127.00 -
-
Total Elected Officials 5.00 5.00 5.00 5.00 5.00 -
Total Full-Time Employees 70.00 81.00 82.00 90.00 90.00 - Total Part-Time Employees 36.50 33.50 33.50 32.00 32.00 - Total Employees 111.50 119.50 120.50 127.00 127.00 -
257

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258

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ACCOUNT DESCRIPTIONS
259

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Budget Account Descriptions
Fiscal year 2025-26
Description Purpose
30100 Salaries, Full Time Full time employees salaries including holiday pay, but excluding overtime 30105 Part Time Salaries Part time employees salaries
30110 Overtime Payment of overtime
30225 Sick leave buy back Eligible unused sick leave earned during the year that is paid to employees 30230 Annual Vacation Cash Out Cash-out of 36 hours of accrued vacation hours on a fiscal-year basis 30115 Constant Staffing Cost of salaries paid to firefighters when they are called to cover an absence. 30120 FLSA Fair Labor Standards Act allows workers to earn one and a half times their regular rate after 40 hours of work in a workweek
30125 Strike Team Five fire engines with four firefighters in each engine and a leader 30130 USAR Urban Search and Rescue involves the location, rescue and initial medical stabilization of victims trapped in confined spaces.
30200 PERS Retirement Used for retirement contribution payments to CalPERS (employer and employee share paid by city)
30205 Employee Group Insurance Medical and life insurance premiums paid by the City for employee benefit 30245 Workers' Compensation Cost of workers' compensation paid to injured employees 30235 Deferred Compensation Contractual fringe benefits paid into deferred compensation account for employee benefit
30250 Unemployment Cost of unemployment insurance
30220 FICA/Medicare Insurance City’s share of 1.45% Medicare and FICA tax 30210 Vehicle Allowance Monthly car allowance to executive employees for use of personal car for city business
30212 Cell Phone Stipend City provides a taxable monthly stipend of $50 to Council members who choose to use their own phone for City business.
30215 Medical Savings Account Payment by the city into a flexible spending account for eligible employees 30240 Continuous Service Bonus Payment to employees for continuous service after 5, 10, 15, and 20 years of service
30255 Tuition Reimbursement Reimbursement of tuition and/or book expense incurred by employee 42235 Compensated Absences
Adjustment
Calculation made yearly reflecting the increase in the accumulated leave bank of all employees by Fund/Department
30300 Conferences and meetings Work related training, seminars, and meetings 30305 Auto Mileage Mileage reimbursement to employees for use of their personal autos for City business
30315 Employee Hiring Costs Costs associated with recruiting and hiring new employees (for Human Resources use only)
30310 Uniforms and Safety Gear Cost of uniforms and safety gear paid by the City 30320 Dues, Memberships and
Subscriptions
Cost of dues to organizations, associations, and subscriptions as authorized. 30450 City Newsletter All costs associated with publishing and distribution of City and CRA Newsletter (excluding postage)
30455 Elections Incurred costs for election
Object
Code
Salaries and Benefits
Employee Related Expenditures
Supplies and Services
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Budget Account Descriptions
Fiscal year 2025-26
Description Purpose
Object
Code
30420 Training Supplies Cost of supplies associated with training in the Fire Department 30415 Special Departmental Cost of services incurred by a department that are unique to a department 30400 Office Supplies Cost of consumable office supplies 30405 Printing & Copies Cost of printing, photocopy machine usage, outside printing, and reprographics 30435 Software Expense Cost of software for the network, personal computers, and other technological equipment
30410 Postage Metered and non-metered postal delivery costs, including express and courier services.
30445 Legal Advertising Cost of newspaper publishing of required legal notices 30440 Advertising and promotion Cost of advertising and promotion not included elsewhere 30425 Small Tools Cost of hand tools costing less than $5,000 30430 Office Equipment Cost of office equipment including furniture costing less than $5,000 42200 Liability Insurance Liability insurance premium for the primary and excess liability insurance 42215 Self-Insurance Admin. Cost of administering the city’s self insurance programs (PERMA & SCRMA) 42220 Self Insured Expenses Expenses related to the self-insurance program including attorney fees, witness fees, investigator fees, and other costs
42225 Self-Insurance Settlements Cost of liability insurance settlements up to $125,000 per claim 42230 Excess Workers Comp Cost of workers’ compensation insurance coverage above the City’s self insured amount of $250,000 per case limit.
30460 Medical Insurance Administration Cost paid to CalPERS to administer retiree and employee medical insurance programs
30465 Medical Insurance – Retirees Cost of retirees’ medical insurance as per MOU 30470 Post Employment Benefits Cost of providing medical coverage for active and retired employees as an annual required contribution in accordance with GASB 45. 30475 Performance Bonds Cost of bonding City employees
32205 Weed Abatement Cost of Weed Abatement services
32450 Well & Pump Maintenance Cost of repairs and maintenance of water wells and pump 32200 Building and Ground Maintenance Cost of maintaining city buildings and grounds 32300 Traffic Signal Maintenance Cost of maintaining city traffic lights 32100 Office Equipment Maintenance Cost of maintaining office equipment such as typewriters and fax machines 32400 Trail Maintenance Cost of fence posts, rails, and other trail materials 32105 Equipment Rental Cost of equipment rented on as needed basis 33105 Purchased water Water purchases to supplement city well water 33115 Chino Pump Tax Tax on the Chino Basin for water replenishment 33100 Utilities Cost of electricity, telephone, and gas Supplies and Services (Continued)
Maintenance and Rentals
Operations and Utilities
261

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Budget Account Descriptions
Fiscal year 2025-26
Description Purpose
Object
Code
34145 Recreation Program Instructors Cost of services provided by Recreation Program Instructors (Recreation Dept. only)
34100 Contractual Services Professional services where a contract is negotiated 34115 Law Enforcement Contract Cost of Riverside County law enforcement contract including overtime 34140 Public Education & Promotion Cost of spay/neuter and related expenses 34150 Special Events Contracted services associated with special events. 34125 Accounting & Auditing Accounting and auditing services provided to the City, usually through Finance Department oversight
34105 Other Professional Services Cost of professional services that do not require a contract, or are not included elsewhere
34110 Engineering Services Contracted engineering services. 34130 Financial Services Financial advisory; analytical and processing fees, including bank and investment charges
34135 CFD/AD Administration Includes all costs associated with administering the Community Facilities Districts and Assessment Districts
35205 Property Taxes Payment for property taxes
35200 Lease/Purchase Payments Payment for the lease of equipment or property 35100 Interest Payments Interest payment on outstanding debt 35105 Principal Payments Principal payments on outstanding debt 35125 Pass Through Agreement Amount deducted as pass through from tax increments receipts 35110 Cost of Issuance Costs related to the issuance of bonds. 35115 Bond Discount Underwriters discount on bond issues 35130 Developer Reimbursement
Agreement
To record the contribution by developers of infrastructure assets 35155 County Charge Charges by County for processing, collection, or administration 35150 Administrative Overhead Administrative costs allocated to other funds from the general fund 35305 Trash Round-up/Recycle (NonDepartmental)Payments for trash recycle and round-up program 35270 Community Promotion
(Non_Departmental)
Cost of promoting the City of Norco
35280 Employee Recognition Program
(Non-Departmental)
Provides for the annual employee recognition banquet, annual picnic, service pin and suggestion awards
35265 City Historian Payments to the City Historian (Non-Departmental) 35275 Volunteer Recognition Cost associated with coordinating a function to recognize volunteers 35300 Highway Patrol DUI Testing Cost associated with the testing of individuals driving under the influence by the Highway Patrol
35315 We-Tip (Non-Departmental) Cost of administering the local We-Tip Program 35250 Beautification Committee (NonDepartmental)Expenses related to the Beautification Committee 35255 Chamber of Commerce (NonDepartmental)City support to Norco Chamber of Commerce 35310 Adopt-a-Trail Citizens are provided the opportunity to adopt a trail and keep it litter free 35350 Senior Recreation /Community
Services Leader
Program provides a part-time staff person at the Norco Senior Center to coordinate senior activities and special events for seniors Contractual and Professional Services
Miscellaneous
262

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Budget Account Descriptions
Fiscal year 2025-26
Description Purpose
Object
Code
35355 Norco Party Pardners Program provides planned recreational and social activities for developmentally challenged adults twice each month
35400 Reading Club for the Elderly Program provides extended hours at the County Library, Norco, Branch, for senior citizens
35405 Corona Regional Mobile Medical
Program
Program provides medical services and community health outreach by providing free health screenings, nutritional counseling, etc. to seniors. 35500 Loss on Sale of Fixed Assets Represents loss on sale of an asset 35505 Loss on Sale of Land Represents loss on sale of land 35515 Depreciation Expense To record the yearly depreciation amount for all assets 41215 Fair Housing Programs Cost of providing Fair Housing services, tenant/landlord mediation services 41255 Sewer Service Assistance Cost of offering qualified seniors a subsidy on their monthly sewer fees 41220 Infill Housing Program (Land) Cost of developing substandard lot(s) for the infill housing program 41265 Sewer Grant Program Cost of providing assistance to qualified homeowners with their annual property sewer tax
41235 Deferred Loan Program Cost of rehabilitating homes for City of Norco residents 41260 Sewer Loan Program Cost of lateral hook up to City sewer system 41230 First-Time Home Buyer Cost of assisting qualified applicants to own their first home 41270 Senior Housing Program Assisting developers with funding assistance to develop low/moderate senior housing
41205 Relocation Costs Financial assistance to businesses for relocating 41200 Development Incentives Assisting private developers with financial incentives for new development 42100 Vehicle Operations &
Maintenance
Rental charge by Equipment Maintenance Fund 128 to all departments for maintaining all city vehicles; also, cost of all vehicle maintenance during the year directly charged to Fund 128.
42105 Vehicle Replacement Charges Fee by Equipment Maintenance Fund used for accumulating a replacement amount for all vehicles
42110 Computing and Comm
Replacement
Fee by the Data Processing Fund used for accumulating a replacement amount for all equipment
42115 Computing and Communicatns
Operations
Rental charge to departments for maintaining computers, printers, the network, and other data processing equipment
43160 Streets, Curb, Gutters, Sidewalks Capital project cost of streets, curb, gutters, and sidewalks 43170 Traffic Signals Capital project cost for traffic signals 43250 Sanitary Sewer Lines Capital project cost for sewer lines and mains 43180 Storm Sewer Lines Capital project cost for storm lines and mains 43210 Water Lines & Mains Capital project cost for water lines and mains 43125 Land Cost of purchase of land
Community Redevelopment Agency Programs
Miscellaneous (Continued)
Internal Service Fund Charges
Capital Outlay
263

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Budget Account Descriptions
Fiscal year 2025-26
Description Purpose
Object
Code
43130 Land Improvements Capital project cost for land improvements as fences, walls, trails, etc. 43190 Water Meters Cost of purchasing water meters for City use and for use by developers 43200 Fire Hydrants Capital project cost of purchasing fire hydrants 43140 Parks Capital project cost of building a park
43220 Wells, Pumps & Boosters Capital project cost of constructing well, pumps, and boosters 43230 Water Reservoir Capital project cost of constructing a reservoir 43240 Water Supply Facilities Capital project cost of constructing water supply facilities 43260 Sewer Supply Facilities Capital project cost of constructing sewer supply facilities 43150 Park Structures/Enhancements Capital project cost of park structures 43105 Paramedic Equipment Cost of any paramedic equipment 41210 Public Projects Capital project cost for public projects in the Redevelopment Agency 43110 Automotive Equipment Cost of purchasing automobiles 43115 Building/Improvements Capital project cost of buildings, building additions, roof repair, painting, or any other modification that improves the building
43100 Equipment Cost of the purchase of any equipment greater than or equal to $5,000 43120 Improvements Other than
Buildings
Capital project costs for any improvement other than to buildings Capital Outlay (Continued)
264

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HORSETOWN USA

CITY OF
NORCO

PROGRAM BUDGET

PRELIMINARY

CAPITAL IMPROVEMENT
fiscal years 2026-2030

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TABLE OF CONTENTS
Mission Statement…………………………………………………………………………..…1
Budget Summary by Fund…………………………….………………………………..…….4

Fund Balances, Estimated Revenue and Projected Expenditures

Fire
Fund 142 Fire Improvements…………………………………………………….………6
General Government
Fund 140 General Government Projects……………….…………………..…..……10

Measure R………………………………………………………………………………………..14
Parks/Facilities
Fund 128 Fleet Maintenance………………………………………………….………..62
Fund 141 Park Improvements………………………………………………….………70
Public Works
Fund 129 Storm Drain…………………………………………………………………...74
Fund 136 SB1 Road and Maintenance & Rehabilitation………………….…….....86 Fund 137 Measure “A”………………………………………………………….……….92
Fund 143 Trails Improvement……………………………………………………..….100
Fund 144 Water Improvement…………………………………………………………104
Fund 147 Sewer Improvements..………………………………………….…………..126 Fund 149 Street Improvements.……………………………………………………….140
Fund 159 Recycled Water Projects…………………………………………………...144

Abbreviations……………………………………………………………………………….….150

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Norco City CouncilJune 12, 2025

Norco City Council
June 12, 2025