Norco City Council
June 18, 2025

The total FY 2025-26 proposed Capital Improvement Budget is $59.7 million. Total estimated revenues and available fund balance for each Fund exceeds the estimated total expenditures for the year, thus providing for a balanced budget for all Funds.

The City’s General Fund is the primary Operating Fund of the City and is the main source of monies used to pay for public safety services (fire and police), community services, facilities and maintenance, administration, community development, engineering, and other essential governmental type services. The total recommended appropriation and projected revenue are $33,262,253 and $31,468,025 respectively balanced with general fund reserves.

The Water Fund has total estimated operating revenues of $13,311,100 and total estimated expenses of $14,490,035, while the Sewer Fund includes total estimated operating revenues of $8,069,288 and total projected expenses of $7,406,654. The difference between total projected revenues and expenses in the Water Fund of $1,178,935 will be funded by working capital. The Recycled Water Fund estimated operating revenues of $2.6 million and total estimated expenses of $2.78 million to be transferred for recycled water capital projects.

The budget for the Successor Agency of the former Norco Community Redevelopment Agency, which includes total estimated expenditures of $6,372,407 is presented in the City’s budget document for information purposes only. The Countywide Oversight Board and the State Department of Finance have the authority to approve the Recognized Obligations Payment Schedule (ROPS). However, budget information for the Housing Successor Agency, which includes total estimated expenditures in the amount of $430,500 and total estimated revenues in the amount of $90,800, is included in the total City budget and shown in this budget document.

The estimated revenues and expenditures for the other Funds are summarized as follows:

1. Measure R Fund – Total estimated revenues of $8,494,400 and total estimated expenditures of $18,664,400. The operating portion of the budget is $0.8 million, and the bulk of Measure R projected revenues and expenditures are $17.9 million as part of the City’s Five-Year Capital Improvement Program Budget.

2. Gas Tax Fund – Total estimated revenues of $775,183 and total estimated expenditures of $807,600.

3. Community Development Block Grant (CDBG) – Total estimated revenues of $15,000 and total estimated expenditures of $15,000.

4. National Pollution Discharge Elimination System Fund (NPDES) – Total estimated revenues of $133,000 and total estimated expenditures of $157,100.

5. Air Quality Management District Fund – Total estimated revenues of $33,600 and total estimated expenditures of $4,400.

6. Miscellaneous Grant Funds – Total estimated revenues of $366,655 and total estimated expenditures of $366,655.

7. Nancy Newman Grant Fund – Total estimated revenues of $2,500 and total estimated expenditures of $32,000.

The City’s overall financial picture is as strong as it has ever been with major Operating Funds, including General, Water and Sewer Funds, having built fund balance and operating reserves to cover any short-term revenue budget shortfalls. The City has also created additional financial flexibility by creating strong reserves in other Funds, including Equipment Replacement Fund, and the Information Technology Fund. The City will be working to increase reserves in the Employee Benefits and Insurance Fund as liability costs have increased in recent years. In addition, the City continues to implement the City’s reserve policy that includes reserves for Emergency, Local Emergency and Natural Disasters, Economic Development. Monies in these other Funds provide the City Council with options in how to deal with future revenue budget shortfalls.
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KEY FACTORS AFFECTING FY 2025-26 OPERATING BUDGET
The FY 2025-26 Operating Budget was developed under the key assumption that economic activities are expected to remain stable. However, due to rising inflation and interest rates, there are concerns that consumer spending could slow down, causing key General Fund revenues, such as sales tax, to decline. Consequently, revenues and expenditures for FY 2025-26 have been estimated based on a cautious but more optimistic stable economic environment, as well as historical operating statistics. With this in mind, General Fund revenues for FY 2025-26 have been conservatively estimated as noted earlier in the summary.

Additional major factors that are likely to impact Operating Budget revenue in FY 2025-26 are outlined below:
• Sales tax, which represents nearly 33% of total estimated General Fund revenue, is projected to increase by 0.3%. City sales tax revenue has risen substantially in recent years. However, sales tax is highly sensitive to economic conditions. Rising inflation may lead to a slow-down in consumer spending, which, along with ongoing redistribution of online sales tax, could have a significant negative impact on FY 2025-26 sales tax revenue growth.
• Revenue growth is slower than expenditure growth.
• Expenditure growth is driven by inflationary pressures and regulatory requirements. • Water and Sewer Funds revenues are estimated based on current consumption levels and approved rate structures. The City implemented new rate adjustments that are scheduled to be implemented during the fiscal year. It is important to note that with the rising cost of purchased water and other costs, the Water Fund expects expenses to be greater than revenues. Unless this trend is reversed, future rate increases will be necessary.

Other key factors affecting the FY 2025-26 Proposed Operating Budget expenditures for the major Operating Funds are as follows:

1. Public safety – fire and police contract rates: Riverside County Sheriff’s Department contract rates are projected to increase by 16% while CAL FIRE/Riverside County Fire Department contract rates are projected to increase by 26%. CAL FIRE/Riverside County Fire Department is mainly due to the first full year of the 66-hour workweek schedule change.

2. Wages and salaries are projected to slightly increased due to projected amounts that include the 1.5% cost-of-living adjustment for applicable bargaining groups, but also align to historic savings from vacancies.

3. Loss in grant funding to continue funding the homeless services.

4. Pass-through decrease projected of $87,600 in general liability, workers compensation and other insurance programs.

Operating Budget Service Enhancements: The FY 2025-26 Operating Budgets are also impacted by funding for the following items, which are designed to enhance service levels in various City Departments:
• Funding for the purchase of new vehicles in various Departments o Heavy Duty Service Truck
o Stake Bed Utility Truck
o Utility Bed Service Truck
o Utility Task Vehicle
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BUDGET ANALYSIS
General Fund Revenue Analysis - The FY 2025-26 General Fund revenues have been conservatively estimated. Revenue growth is slower than expenditure growth due to inflationary pressures on the economy. This is expected to have a slight growth on key General Fund revenues, such as property tax, sales tax, transient occupancy tax, leases, community services, public safety sales tax, and property tax in-lieu of vehicle license fees.

The pie chart provides a breakdown of General Fund revenues by major categories.

As depicted in the pie chart of General Fund revenues by source, total estimated revenue in FY 2025-26 is $31 million.

General Fund revenues are derived from the following major sources:
• Sales tax
• Property tax
• Other taxes
• Property tax in-lieu of vehicle license fees
• Franchise fees
• Fines and penalties
• Lease and investment income
• Community development fees
• Community services/recreation fees
• Administrative overhead
• Other revenues
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Sales Tax: Sales tax revenue has continuously been the most significant of all General Fund revenue sources, accounting for an estimated 33% of total revenue in FY 2025-26. Since the end of the Great Recession in 2009, sales tax has accounted for as high as 39% of total General Fund revenues, excluding Measure R Transactions and Use Tax, which was approved by Norco voters in November 2018 and became effective April 1, 2019. Because of the size of the Bradley-Burns sales tax revenue relative to total General Fund revenues, it has become a significant barometer in measuring the fiscal health of the General Fund and the City’s ability to achieve a balanced General Fund budget.

Sales tax revenue is projected to be $10.5 million in FY 2025-26 compared to the projected FY 2024-25 year-end amount and FY 2024-25 amended budget amount of $10.4 million. The projected FY 2025-26 amount represents a 0.3% increase over the FY 2024-25 estimated yearend amount. This projected increase is in line with the statewide projected increase. Historically, the City’s sales tax has been driven by the direction of automobile sales because sales tax from automobile sales usually accounts for one-third of total Bradley-Burns sales tax revenue.

It is important to note that, in recent times, more retail sales are taking place online, resulting in certain portions of sales tax collected online to be deposited into county and state pools and subsequently allocated to cities and counties based on their proportionate share of point-of-sale sales revenues. Historically, this has benefited Norco, but as allocation rules have changed and a bigger portion of online sales tax is allocated outside of the pools, this has had an adverse impact on the City’s potential sales tax revenue growth.

The bar chart below provides a ten-year history of the City’s sales tax performance. As shown by the trend line, except for three fiscal years (FY 2016, 2019 and 2020), the City’s sales tax has maintained a stable healthy growth. In FY 2016 and FY 2019, the growth rates were better than the trend line but worse in FY 2020. The aberrations in FY 2019 and FY 2020 were due to allocation timing issues related to the State’s implementation of a new sales tax system and the initial impacts of the COVID-19 pandemic.

Property Tax: Historically, the City’s share of the one-percent ad-valorem property tax collected by Riverside County is lower than most cities mainly due to the size of the City’s Redevelopment Project Area. In FY 2024-25, the estimated total net taxable assessed value of real properties in the City of Norco was $5.0 billion, representing a 9.63% growth over the previous year compared to a 6.89% Riverside County growth rate. The projected total property tax revenue to be received by the City, including the City’s share of residual tax increment from the former Norco 11

Redevelopment Agency, is approximately $2.9 million or about 5.9 cents on each dollar of property tax generated in the City of Norco. In FY 2025-26, City property tax revenue is expected to increase slightly by 0.1% to $3,100,600 from the $3,142,840 amount estimated to be received in FY 2025-26. Total property tax revenue represents about 10% of total estimated General Fund revenue in FY 2025-26.

The property tax revenue history chart below shows that property tax revenue has been steadily increasing since the dissolution of the former redevelopment agency occurred in FY 2012. The increases are from rising assessed taxable values, residual tax increment and new commercial real property developments in the City since the end of the Great Recession. The increase in receipt from residual tax increment is due to lower debt service costs on former RDA bonds. Most of the bonds were refinanced at lower interest rates. The bump in FY 2019-20 is due to extra receipt from residual tax increment generated by savings in Redevelopment Agency debt refinancing.

Other Taxes: The City’s share of public safety half-cent sales tax revenue, property transfer tax, transient occupancy tax (TOT), business license, and satellite wagering tax revenues are classified as other taxes in the General Fund’s major revenue categories. In FY 2025-26, these taxes combined are projected to generate about 8% of total estimated General Fund revenues.

The FY 2025-26 amount represents an increase of 6% over the amount projected to be received in FY 2024-25. The projected favorable budget increase is mainly due to an increase in TOT from FY 2024-25 levels. In addition, the last couple fiscal years have seen increases for real property sales transactions, resulting in better than anticipated property transfer tax for the General Fund.

This level of activity is not expected to continue through FY 2025-26 because of rising interest rates and an anticipated slow-down in the total value of property sales transactions.

One of the key strategic priorities of the City is to increase economic development by attracting new hotels in the City. As the City becomes a destination point due to the development of SilverLakes Equestrian and Sports Complex and the success of the Ingalls Event Center, which are projected to attract over two million combined visitors in FY 2025-26, hotel development has become one of the best and highest uses of commercially zoned land along the Hamner Avenue Business Corridor. Unlike sales tax and property tax, which are shared with other governmental entities, all TOT revenues are retained by the City. This revenue item has continued to grow significantly in recent years and is expected to continue to grow as new hotels come to the City. 12

The following chart provides a 10-year trend of Other Taxes Major Revenue Category.

As depicted in the chart above, this revenue category has shown steady growth over the last 10 years until FY 2019-20, which was impacted by the coronavirus pandemic. The growth in revenue is mainly due to TOT revenues, which generally make up about 58% of this major revenue category. It is anticipated that this revenue category will continue to grow slightly.

Property Tax – In Lieu of VLF: In FY 2004, the State eliminated distribution of motor vehicle license fee (VLF) revenue to local governments. This revenue was backfilled with property tax revenue, hence the “property tax in lieu of VLF” description. There were two practical effects from this change: 1) local governments no longer received their share of motor vehicle license fees on a monthly basis; 2) the basis for distributing the back-filled amount changed from being based on population to being based on the change in assessed value of real properties in each local jurisdiction. The change from population-based distribution to value of real property-based distribution greatly benefited cities across the state, as real estate values began an unprecedented increase in the ensuing years. The City’s share of this revenue has grown from $1.2 million in FY 2004 to an estimated 4.1 million in FY 2025-26. Property tax in lieu VLF makes up about 13% of total projected General Fund revenues in FY 2025-26. It is anticipated that this distribution method will continue to benefit the City in the future.

Franchise Fees: The franchise fee revenue category is comprised of cable television, gas, electric, and refuse franchise fees. In some cases, the revenue received by the City from these franchises is based on the amount collected by the franchisees from their operation in the City of Norco. In the case of refuse “franchise fees”, while that term is still used, these fees are actually received in accordance with a 2024 study that established these fees as cost recovery for the city based on various impacts to the City by Waste Management’s operations.

The amount received from cable television, gas, and electric franchises fluctuates slightly from year to year. The largest franchise fees are from refuse franchise fees. A new refuse franchise agreement was negotiated in 2024 for residential and commercial garbage, recyclable materials, and organic waste collection services (including manure) for a 10-year base term beginning July 1, 2024, and ending June 30, 2034. The negotiated agreement has favorable terms including reduction in rates for residents, elimination of manure scout service fees, annual rate increase caps, assistance in compliance with unfunded State diversion and compliance mandates, and 13

increased City cost recovery revenue. A portion of this cost recovery fee, $883,000, has been allocated towards street and parkway maintenance in accordance with the estimated impact of the refuse franchise on the City’s Street and Parkway infrastructure. Future revenue increases will likely track normal cost-of-living increases. Franchise fees make up about 5% of total projected General Fund revenue in FY 2025-26.

Fines and Penalties: The fines and penalties revenue category is comprised of revenues received for violation of the City’s Municipal Code or State of California Vehicle Code. Revenues from traffic citations are collected by the County and distributed pursuant to state guidelines depending on the type of violation. Revenues from parking citations are collected by a third-party processor hired by the City, and the City retains the entire amount collected. Revenues for violations of the Municipal Code are also collected by the City’s third-party collector with the City retaining the entire amount collected. The fines and penalties revenue category, which makes up about 1% of total General Fund revenues, is usually consistent from year-to-year.

Investment Earnings and Lease Revenues: Idle funds of the General Fund are invested in accordance with the City’s Investment Policy to generate investment earnings. In FY 2025-26, investment earnings are projected to remain consistent with prior year due to the current interest rate environment. Lease revenues are generated from the lease of City-owned facilities to third parties. These include the lease of SilverLakes Equestrian and Sports Complex (SilverLakes) to Balboa Management LLC (Balboa) and the lease of various City infrastructure to telecommunications operators for the location of cellular antennae. Lease revenue from communications sites is anticipated to remain stable during the fiscal year. Overall, this revenue category is expected to provide about 6% of FY 2025-26 total projected General Fund revenue.

Community Development Fees: This revenue category consists of engineering, planning, and building permit fees paid by users for review, permit and inspection of their projects. The fees charged for these services are set by the City Council to recover the costs associated with providing these services. Building activity has been generally level in recent years, with the exception of the recent Palomino industrial development. Even during the coronavirus pandemic, the City did not experience any decrease in commercial building activities. This revenue category is projected to make up 6% of total General Fund revenues in FY 2025-26. FY 2025-26 14

Community Development Revenues are projected to slightly increase due to increases in development fees based on the cost-of-living adjustments.

Community Services Fees: These fees are comprised of sports program fees, day camp fees, facility rentals and special event sponsorship contributions. FY 2025-26 revenues from these activities are projected to decrease slightly when compared to FY 2024-25 estimated year-end revenues. The total FY 2025-26 projected revenue for this category represents 3% of total General Fund revenues.

Other Revenues: Other revenues of the General Fund primarily consist of voluntary emergency medical subscription fees, dog licenses, and penalties on late payment of utility bills, fire inspections, plan check fees, refuse billing and collection fees. These fees combined are estimated to generate about 4% of total General Fund revenues in FY 2025-26. From year-toyear, the total amount of revenues collected from this category is generally stable at around $1.3 million.

Administrative Overhead: Administrative overhead represents reimbursement of costs from other Funds to the General Fund for services provided by and expenses paid by the General Fund that benefit other Funds. The amount of reimbursement is determined through a City-wide Cost Allocation Study, which is generally performed every five years. Except for one-time items, or the periodic update to the Cost Allocation Study, these costs are fairly stable from year-to-year.

Administrative overhead reimbursements account for approximately 11% of total estimated General Fund revenues.

The table below provides information regarding changes in General Fund revenue from the FY 2024-25 budget to the FY 2025-26 budget. The reasons for these changes have been provided in the preceding paragraphs.

FY 2025-26
General Fund Revenues by Source
Revenue Category
FY 2024-25
Amended
Budget
FY 2024-25
Year-End
Estimate
FY 2025-26
Projected
Budget
Dollar Change
from FY 2025 to
FY 2026 Budget
Percentage
Change
Property Tax $ 3,134,077 $ 3,142,840 $ 3,100,600 (33,477) -1.07% Sales Tax 10,455,400 10,455,400 10,482,000 26,600 0.25% Other Taxes 2,366,419 2,280,505 2,427,000 60,581 2.56%
Franchise Fees 2,462,600 2,481,125 1,701,500 (761,100) -30.91% Property Tax In-Lieu of VLF 3,964,856 3,968,956 4,123,000 158,144 3.99% Intergovernmental 50,000 38,577 46,500 (3,500) -7.00%
Fines & Penalties 269,321 240,031 241,800 (27,521) -10.22% Interest and Lease Income 1,838,281 1,865,024 1,831,200 (7,081) -0.39% Community Development Fees 1,654,176 1,439,438 1,765,725 111,549 6.74% Community Services/Recreation 940,690 926,790 867,100 (73,590) -7.82% Other Revenues 1,661,882 1,713,430 1,373,300 (288,582) -17.36% Administrative Overhead/Transfers 1,630,980 1,967,739 3,508,300 1,877,320 115.10% Totals $ 30,428,682 $ 30,519,855 $ 31,468,025 $ 1,039,343 3.42% 15

General Fund Expenditure Analysis
The FY 2025-26 expenditure budget of the General Fund, which is the City’s primary funding source for municipal services, has been prepared to maintain existing service levels and in some cases provides additional services. The total FY 2025-26 General Fund expenditure appropriation is $33.3 million compared to FY 2024-25 total amended budget amount of $31.2 million. The total estimated FY 2024-25 year-end expenditure amount is $32.6 million. The decrease in appropriation is mainly due to the following:
• Public safety contract expenditures recognize historical savings in each contract • Cost of CAL FIRE/Riverside County Fire Department transition to 66-hour workweek is reduced by a factor to recognize the time it will take to staff to the new level • Departmental expenditures have been scrutinized throughout and adjusted closer to actual historical spending
Additional analysis regarding these decreases is provided later in this section of the report. The chart and table below provide a breakdown of General Fund expenditure appropriation by function:

Function
FY 2024-25
Amended
Budget
FY 2024-25
Year-End
Estimate
FY 2025-26
Projected
Budget
Dollar Change
from FY 2025 to
FY 2026 Budget
Percentage
Change
Sheriffs Department $ 7,723,000 $ 8,304,556 $ 9,033,350 $ 1,310,350 16.97% Fire Suppression & EMS 5,349,182 5,340,907 6,742,300 1,393,118 26.04% Community Services 3,099,537 2,973,380 2,828,053 (271,484) -8.76% Facilities & Maintenance 4,262,817 4,026,210 4,109,400 (153,417) -3.60% Non-Departmental 5,588,360 5,544,488 4,785,400 (802,960) -14.37% Admin. Finance & Econ. Dev. 2,657,125 2,489,468 2,403,650 (253,475) -9.54% Community Development 2,233,800 1,704,527 2,321,700 87,900 3.93% Legislative 384,100 377,418 388,300 4,200 1.09%
Public Works & Engineering 1,344,500 907,445 650,100 (694,400) -51.65% Total 32,642,421 $ $ 31,668,400 $ 33,262,253 $ 619,832 1.90% FY 2025-26
General Fund Expenditures by Function
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Function
FY 2024-25
Amended
Budget
FY 2024-25
Year-End
Estimate
FY 2025-26
Projected
Budget
Dollar Change
from FY 2025 to
FY 2026 Budget
Percentage
Change
Sheriffs Department $ 7,723,000 $ 8,304,556 $ 9,033,350 $ 1,310,350 16.97% Fire Suppression & EMS 5,349,182 5,340,907 6,742,300 1,393,118 26.04% Community Services 3,099,537 2,973,380 2,828,053 (271,484) -8.76% Facilities & Maintenance 4,262,817 4,026,210 4,109,400 (153,417) -3.60% Non-Departmental 5,588,360 5,544,488 4,785,400 (802,960) -14.37% Admin. Finance & Econ. Dev. 2,657,125 2,489,468 2,403,650 (253,475) -9.54% Community Development 2,233,800 1,704,527 2,321,700 87,900 3.93% Legislative 384,100 377,418 388,300 4,200 1.09%
Public Works & Engineering 1,344,500 907,445 650,100 (694,400) -51.65% Total 32,642,421 $ $ 31,668,400 $ 33,262,253 $ 619,832 1.90% FY 2025-26
General Fund Expenditures by Function
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Overall, the total General Fund expenditure appropriation is projected to increase by 1.9% from the total FY 2024-25 appropriation based on the items listed above. Even with the decrease in FY 2025-26 appropriation, one item to note is the increase in pubic safety costs.

Another way of analyzing the changes in the General Fund expenditure budget is to look at expenditures by type. This classifies expenditures to reflect their nature, such as salaries, benefits, contractual services, utilities, services and supplies, and internal service charges. The charts below provide a summary of General Fund expenditures by type:

FY 2025-26
General Fund Expenditures by Type
Type
FY 2024-25
Amended
Budget
FY 2024-25
Year-End
Estimate
FY 2025-26
Projected
Budget
Dollar Change
from FY 2025 to
FY 2026 Budget
Percentage
Change
Salaries and Benefits $ 8,589,154 $ 8,001,336 $ 8,571,643 $ (17,511) -0.20% Supplies and Services 1,847,645 1,844,542 1,480,311 (367,334) -19.88% Maintenance and Rentals 302,700 224,167 205,350 (97,350) -32.16% Operations and Utilities 976,250 982,818 951,462 (24,788) -2.54% Professional and Contractual Services 16,641,142 16,373,950 18,798,650 2,157,508 12.96% Miscellaneous 199,200 163,500 152,200 (47,000) -23.59%
Community Programs 175,000 200,000 568,400 393,400 224.80% Internal Service Charges, Capital Outlay & Transfers 3,911,330 3,878,087 2,534,237 (1,377,093) -35.21% Totals 32,642,421 $ $ 31,668,400 $ 33,262,253 $ 619,832 1.90% 18

Professional and Contractual Services: As illustrated in the chart above, professional and contractual services make up the bulk of General Fund total projected expenditures, accounting for 56%. The City relies on contractual services as an efficient way to provide a range of services to the community. A large portion of professional and contractual services are costs associated with the City’s contracts for public safety police, fire, and emergency medical services. Other costs included here are professional and contractual services for facilities maintenance, City Attorney, City Engineer, and other consultant services for plan checks, accounting, outside legal services and planning services. The increase of 12% is mainly due to appropriation of the supplemental staff augmentation performed in FY 2025-26.

Salaries and Benefits: Salaries and benefits consists of wages and related fringe benefits paid by the City of Norco to full-time and part-time employees or to third parties for the benefit of employees. These include direct salaries, compensated absences, pensions, health insurance premiums for active employees, and employee training. These expenditures make-up 26% of total projected General Fund expenditures. The percentage decrease, (0.20%), from FY 2024-25 to FY 2025-26 is mainly due by not filling certain vacant full-time staff positions and adjusting parttime hours to more historical trend estimates.

Services and Supplies: This expenditure type, which makes up 4% of total projected General Fund expenditures, is mainly comprised of insurance premiums for retiree medical insurance benefits, extra contributions made by the City to pre-fund future and accrued retiree medical insurance and pension liabilities, and office and departmental supplies. The projected decrease of 20% from FY 2024-25 to FY 2025-26 is due to reallocation of pension trust contributions from General Fund to other funds.

Internal Service Charges: This expenditure type is for cost of services that are provided through the Information Technology Fund, including computing operations and related equipment replacements; Employee Benefits and Insurance Fund, including claim settlements, workers compensation and general liability insurance; and Equipment Operations and Replacement Fund, including gas/fuel, repairs, maintenance and replacement. Actual costs for these items are paid through the appropriate Internal Service Fund and are charged back to the General Fund and 19

Other Funds. This expenditure type makes up 8% of total projected General Fund expenditures in FY 2025-26. The projected decrease is due mainly due to an decrease in information technology spending toward staffing, infrastructure, security and software in accordance with the IT Master Plan and the general and workers’ compensation liability.

Fund Balance Trend for the General Fund
The fund balance trend chart provides historical trend information regarding General Fund revenues, expenditures and fund balance over the last ten years, including the FY 2024-25 yearend estimate. Additionally, the estimated fund balance based on the FY 2025-26 proposed budget has been included. This chart is useful in assessing the City’s efforts in controlling expenditures, enhancing revenues, and building a healthy “rainy day” fund balance.

Since FY 2014-15, the City has steadily added to the fund balance through a combination of revenue growth/enhancement and expenditure control. This year, fund balance is expected to slightly decrease from FY 2024-25 to an estimated fund balance of $33.2 million by the end of the fiscal year. During these years of record fund balance, the City has also continued to make contributions to Equipment Replacement Fund for future replacement of equipment. Contributions have been made to a Section 115 Trust to set aside funds that can be used to pay down pension costs in the future. The strong fund balance in the General Fund, along with these other financial resources, has created a financially resilient environment in which current service levels should continue to be maintained over the next several years, even in recessionary years when expenditures exceed revenues.

However, it is important to note that fund balances and reserves are not meant to fund ongoing expenditures, except in extraordinary circumstances and for a limited time purpose. The City will need to continue to discuss how General Fund service are sustained at current levels as they are challenged by natural cost growth that is expected to slightly outpace revenues in the near term.

The chart below provides a 10-year trend of General Fund revenues, expenditures and fund balance:
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ENTERPRISE FUNDS
The Water Fund, Sewer Fund and the Recycled Water Fund are the three Enterprise Funds included in the City’s Operating Budget.

WATER FUND BUDGET BACKGROUND
In the fall of 2016, the City completed a rate analysis with the goal of restructuring the water rates to ensure that changes in consumption do not significantly impact revenues. The restructured rate allowed for a greater percentage of Water Fund revenues to be generated from monthly fixed charge to water users. The restructured rates approved by the City Council were to be implemented through a phased-in approach in order to reduce the financial impact on rate payers.

The first phase of the rate increase was implemented on January 1, 2017, and each subsequent increase was implemented on July 1 of each fiscal year through FY 2020-21. The rate increases achieved the desired goal of generating sufficient revenues to cover operating costs, improve debt service coverage ratios, fund rate stabilization and operating reserves, and generate additional cash flows to fund future capital projects.

During the same time period of the City implementing the rate adjustments, the State was experiencing multiple years of prolonged drought conditions which necessitated conservation requirements across the State and for Norco. Over the past couple year Norco has seen residents and businesses respond by reducing water demands year over year during the drought. Although the drought was officially declared over in 2023, the water demands from customers within Norco has not increased. This lower water demand has resulted in reduced revenue that is not keeping pace with increasing costs of maintaining the water system each year. As a result, in FY 2024- 25 Public Works sought approval from City Council to conduct another rate study to evaluate potential adjustments in rates to help bridge the revenue to expenditure deficit. However, prior to conducting any rate study, the City Council wanted to be sure the water system was managed fiscally efficient. Therefore, in 2023, the City hired an outside consultant to conduct an operational assessment of the water and sewer system to determine if the utilities are being run efficiently and effectively by Public Works and that resources are not being wasted. The operations assessment found that “In general, the Department was found to be efficient, innovative, and costeffective in the maintenance of its utility systems. Staff were found to be a dedicated team that take pride in their work and care about providing a high level of service.” Effective at the beginning of FY 2025-26, there is a planned rate increase to rates to address the structural imbalance from rising cost of purchased water and other operating costs. The water system also has nearly $35 million in planned critical capital improvement projects that are desired to be completed over the next five-years and there is no capital funding available past year one.

Staff will be monitoring actual revenues and expenditures and will recommend corrective actions, including the implementation of a purchased water pass-through rate adjustment to ensure that rates are set at levels that will provide for full recovery of operations, maintenance and capital costs of the City’s water system.

WATER FUND BUDGET SUMMARY
The Water Fund Operating Fund is used to account for revenues and expenses from the operation and maintenance of the City’s municipal water system. Revenues are derived primarily from user rates. The Water Fund receives no tax revenues. User rates are approved by the City Council and all revenues derived from user rates must be used for the operations and maintenance of the system, including capital maintenance and replacement. Revenues are dependent upon the level of water consumption and the rates established by the City Council. A substantial amount of total 21

Water Fund expenses are fixed due to the high percentage of total expenses that are from takeor-pay contracts and debt service. These expenses cannot be reduced in the short-term.

In FY 2025-26, total Water Fund revenues are projected to be $13.3 million while total expenses are projected to be $14.5 million. This results in a projected decrease of $1,178,935 to working capital. It is important to note, the Water Fund budget is a dynamic budget driven by the level of consumption and the rate structure. Any changes in consumption tied to weather conditions will have an adverse impact. The City will need to ensure there is sufficient revenues to cover increasing operating expenses.

Water Fund Revenue Analysis: The total projected FY 2025-26 Water Fund revenue is $13.3 million as shown in the charts below:

As reflected in the charts above, water usage and fixed monthly charges make up 54% and 43% of total Water Fund revenues, respectively. One of the primary goals of the rate study in 2025 was to increase the percentage of total Water Fund revenues that is derived from fixed monthly charges to 40% in order to reduce the negative impact on revenues from reduced consumption during periods of mandated water conservation. This goal has consistently been achieved with Revenue Source
FY 2023-24
Actual
FY 2024-25
Budget
FY 2024-25
Year-End
Estimate
FY 2025-26
Budget
Projection
Percentage
Change Budget
to Budget
Interest Earnings $ 311,862 $ 100,000 $ 161,900 $ 150,000 50.00% Water Usage Revenues 6,149,980 5,780,900 6,817,000 7,202,600 24.59% Fixed Monthly Charge Revenues 6,016,700 5,714,100 5,840,400 5,669,300 -0.78% Other Revenues 301,653 277,800 288,700 289,200 4.10%
Totals $ 12,780,195 $ 11,872,800 $ 13,108,000 $ 13,311,100 12.11% FY 2025-26
Water Fund Revenue Schedule
22

fixed monthly charges generating over 40% of total revenues since the rate adjustments were implemented. Other than water usage and fixed monthly charge revenues, the remainder of Water Fund revenues are derived from reconnection charges, energy pass throughs, irrigation, miscellaneous charges and invetsment earnings. Total revenues are projected to increase during FY 2025-26 from the FY 2024-25 estimated year-end total revenue because of a rate adjustment that has been appoved for implementation during FY 2025-26. The final approved multi-year rate adjustment from the 2025 rate study will be implemented in FY 2025-26.

Water Fund Expense Analysis: Water Fund expenses consist mainly of purchased water cost, debt service, salaries and benefits. The remaining costs are broadly classified as contractual and professional services, maintenance and rentals, services and supplies, internal service charges, and capital outlay. The charts below provide a breakdown of Water Fund expenses by broad category. The total projected FY 2025-26 Water Fund expense of $14.5 million is lower than the FY 2024-25 budget amount of $13.7 million by (6%). Overall expenses are less with the exception of a slight increase from salaries and benefits. Over the last couple of years, the City has embarked on extensive capital improvements to water production, distribution and storage facilities as part of an effort to increase domestic water production and reduce reliance on purchased water. Unfortunatley, recent USEPA establishment of maximum contaiminant levels for Per- and polyfluoroalkyl substances (PFAS) has impacted the short-term availability of obtaning cheaper water from the City’s wells. However, in the long-term, the City is already investing resources to design PFAS treatment that can hopefully prove to be finanically viable and implemented with two years. Once a treatment system is added then the City can produce more of its own water and rely less on more expensive outside sources. It should be noted the costs to construct the new treatment system is anticipated to be funded from settlements from responsible parties and available grants.

Expense Type
FY 2023-24
Actual
FY 2024-25
Budget
FY 2024-25
Year-End
Estimate
FY 2025-26
Budget
Projection
Percentage
Change Budget
to Budget
Salaries and Benefits $ 1,980,144 $ 2,137,800 $ 1,933,590 $ 2,047,700 -4.21% Supplies and Services 429,008 434,700 387,600 686,650 57.96% Maintenance and Rentals 50,958 88,000 30,000 87,000 -1.14% Purchased Water and Utilities 6,275,003 7,022,400 6,761,955 7,431,200 5.82% Contractual and Professional Services 1,024,942 1,023,900 953,750 1,095,800 7.02% Debt Service and Overhead Charges 1,537,897 2,082,945 2,082,945 2,336,935 12.19% Internal Service Charges & Capital Outlay 416,744 875,244 725,944 804,750 -8.05% Totals $ 11,714,695 $ 13,664,989 $ 12,875,784 $ 14,490,035 6.04% FY 2025-26
Water Fund Expense Schedule
23

As shown on the chart above, 51% of total projected Water Fund expense is for the cost of purchased water and utilities. In addition to the cost of purchased water obligations under the City’s two take-or-pay contracts with Western Municipal Water District and Chino Desalter Authority, the other cost included in this category is the cost of utilities used in the production of water from the City’s own wells. Debt service and overhead charges, which make up 16% of total projected Water Fund expenses, are mostly fixed and are not projected to change during FY 2025-

26. Another major component of Water Fund expenses is salaries and benefits, which is projected to make up 14% of total expenses. This expense category is projected to increase by 6% during the year. This projected increase is from salary allocations shifted to the Water Fund to account for time spent by staff on water fund activites and projects.

SEWER FUND BUDGET SUMMARY
The Sewer Fund is one of the other Enterprise Funds of the City’s Operating Budget. This Fund is used to budget revenues and expenses related to the operation and maintenance of the City’s sewer collection, treatment and disposal systems. Like the Water Fund, the Sewer Fund receives no tax revenues. All revenues are derived from user charges, which consist of sewer service charges on residential, commercial and industrial customers. Sewer Fund revenues can only be used to pay for expenses for the operations, maintenance and capital improvement of the sewer system. Sewer rates are determined based on the cost of operations, maintenance and capital improvements. Although a sewer rate study was completed in the fall of 2016, the approved rate increase adjustments have not been implemented because the financial condition of the Sewer Fund has remained strong. Existing rates are generating sufficient cash flows to cover operations and maintenance costs, as well as sufficient funds for capital improvements. The financial condition of the Sewer Fund has remained strong due to the fact that most of the revenue is generated from fixed monthly charges. In FY 2025-26, total revenue is estimated to be $8.0 24

million, while total expenses are estimated to be $7.4 million. This is estimated to result in an increase in net working capital of $662,634. The increase in expenses is due to increase in the cost of supplies to support operations.

Sewer Fund Revenue Analysis: The projected FY 2025-26 total Sewer Fund revenue is $8.0 million based on the existing sewer rate structure. This amount is essentially the same as the FY 2024-25 total budgeted revenue of $7.2 million. Total Sewer Fund revenue has remained fairly stable over the last several years that sewer rates have remained unchanged. The consistency in total revenues from year-to-year is also due to the fact that most of the revenues are derived from fixed monthly charges. The chart below provides a breakdown of total Sewer Fund revenues.

As depicted in this chart, 94% of total revenue is derived from user charges, which are fixed for all residential users. The user rate for industrial and commercial accounts that use over 10 HCF of water includes a variable rate component designed to cover the variable operating costs portion of the sewer treatment plant.

Sewer Fund Expenses: Expenses of the Sewer Fund are mainly comprised of contractual and professional services, debt service payments, salaries and benefits. Other expenses include supplies, utilities and internal service fund services. The charts below provide the various categories of Sewer Fund expenses:
25

In FY 2025-26, the total estimated Sewer Fund expenses of $7.4 million are higher than the FY 2024-25 total budget amount of $6.9 million by (7.18%). Most of the increase is from increase in supplies to support operations.

RECLYCLED WATER BUDGET SUMMARY
Over the past 20-years, California has experienced multiple prolonged periods of drought that have resulted in historic low levels in storage reservoirs and groundwater levels. As a result, many water supply agencies have been investing in alternate sources of water to augment or offset potable water demands. One of the primary alternate sources is the use of recycled water to meet irrigation demands rather than using potable water. The City is partnering with all the members of Western Riverside County Regional Wastewater Authority (WRCRWA) to fund a new regional recycled water booster station that will allow recycled water to be delivered to each member agency. The Recycled Water Fund has estimated operating revenues of $2.6 million from Sewer Fund Expense Schedule
Expense Type
FY 2023-24
Actual
FY 2024-25
Budget
FY 2024-25
Year-End
Estimate
FY 2025-26
Budget
Projection
Percentage
Change Budget
to Budget
Salaries and Benefits $ 881,222 $ 959,700 $ 819,726 $ 881,850 -8.11% Supplies and Services 72,442 120,200 56,250 271,350 125.75% Maintenance and Rentals 36,068 42,000 31,000 42,000 0.00% Operations and Utilities 97,356 113,200 96,275 111,800 -1.24% Contractual and Professional Services 3,377,522 3,089,700 3,078,750 3,600,000 16.52% Debt Service and Overhead Charges 1,208,942 2,091,661 2,091,661 2,060,404 -1.49% Internal Service Charges & Capital Outlay 279,400 494,100 326,600 439,250 -11.10% Totals $ 5,952,952 $ 6,910,561 $ 6,500,262 $ 7,406,654 7.18% FY 2025-26
26

grant funding and total estimated expenses of $2.8 million to be transferred for recycled water capital projects.

GAS TAX BUDGET SUMMARY
Gas Tax Fund revenues represent the City’s share of statewide gasoline excise tax collected by the State. The State uses a complicated allocation formula, which includes population, number of registered vehicles, and transportation needs, to determine the amount of gas tax revenues that are allocated to each local government. The total estimated FY 2025-26 allocation to the City of Norco is $775,000 compared to the FY 2024-25 year-end estimated total revenue of $780,000.

The slight decrease is due to anticipated reduction in gasoline consumption. Gasoline consumption determines the amount of gas tax revenues collected by the State and subsequently allocated to various agencies. The tax is levied on a per gallon basis rather than on the price of gas.

The FY 2025-26 total expenditures are projected to be $807,600, creating a projected budget shortfall of $32,417; however, there is sufficient estimated fund balance to ensure that there is no deficit spending in the Gas Tax Fund. Gas tax revenues are the primary source of funding for traffic light maintenance, tree trimming, traffic light utilities and miscellaneous street maintenance.

The use of gas tax revenues is restricted for the payment of these eligible streets and road expenditures.

NPDES STORM DRAIN FUND BUDGET SUMMARY
The National Pollutant Discharge Elimination System (NPDES) Fund is used to account for revenues and expenditures pertaining to the City’s efforts to comply with various mandates designed to prevent pollution of storm drains and regional waters. Revenues are derived primarily through a minimal assessment on property owners. In FY 2018-19, the City completed an audit of the assessment levies to ensure that the County has the correct assessment information. The resulting changes in the assessment schedule were implemented in FY 2019-20. No additional increases in assessment levies are expected in FY 2025-26. The total projected FY 2025-26 revenue is $133,000 compared to total estimated expenditures of $157,100. The FY 2024-25 revenues consist of the estimated assessment of $133,000. This creates an estimated budget shortfall of $4,100. This projected shortfall will be supplemented with $20,000 transfer from the General Fund and appropriate adjustments will be made to ensure that there is no deficit spending in the NPDES Fund.

Expenditures are comprised of salaries, benefits, and contractual and professional services and programs. Effective July 2024, the monthly street sweeping of residential districts and weekly street sweeping of commercial streets to mitigate storm water run-off will be performed by the refuse hauler under the new refuse agreement. These regulations, which the City and other agencies must comply with, are issued by the Santa Ana Regional Water Quality Control Board.

Failure to implement best practices to accomplish the goals of the program can result in significant fines. The last review of City programs and practices by the Board resulted in recommendations to strengthen best practices but did not find any violation of program requirements.

OTHER FUNDS BUDGET SUMMARY
Other funds included in the Operating Budget of the City consist of Miscellaneous Grant Funds with a total appropriation of $366,655 and total estimated revenues of $366,655; Housing Fund with a total appropriation of $90,800 and total estimated revenues of $430,500; and Air Quality Management District (AQMD) Fund with a total appropriation of $4,400 and total estimated revenue of $39,000. Miscellaneous Grant Funds are used to budget for financial resources 27

provided by third parties for specific eligible expenditures and programs. These include the majority of those grants for CDBG, Supplemental Law Enforcement, LEAP Planning, and Homeland Security. Pursuant to grant agreements, expenditures cannot exceed the amount of grant revenues to be provided by the granting agencies/parties. The City’s Housing Fund is one of the funding sources for the rapid homeless re-housing program and the City’s administrative costs for administering the housing program. CDBG and Nancy Newman funding sources are used to provide programs to seniors and other economically disadvantaged residents.

OTHER INFORMATION
Readers of the City’s budget document are encouraged to read the Mayor’s Transmittal Letter provided in conjunction with this Budget Summary and Analysis. Detailed fund and departmental budget information can be found in this budget document. For more information regarding the FY 2025-26 budget overview, contact the Finance Department at (951) 270-5650 or [email protected].
28

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CITY COUNCIL & STAFF
30

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 31

32

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33

BUDGET SUMMARY
34

Fund # Fund Name
Estimated
Beginning
Fund Balance
July 1, 2025
FY 2025-2026
Estimated
Revenues
FY 2025-2026
Transfers In
FY 2025-2026
Transfers Out
FY 2025-2026
Estimated
Expenditures
Estimated
Ending Fund
Balance
June 30, 2026
Increase
(Decrease) in
Fund Balance
General Fund
121 General Fund $ 34,998,405 29,598,525 $ 1,869,500 $ 20,000 $ 33,242,253 $ 33,204,177 $ (1,794,228) 127/132 Measure R 10,972,771 8,494,400 - - 18,664,400 802,771 (10,170,000) 131 Nancy Newman Trust Fund 38,354 2,500 - - 32,000 8,854 (29,500) Special Revenues
016 Cal Home 198,581 5,000 - - - 203,581 5,000
018 Housing 4,163,032 90,800 - - 430,500 3,823,332 (339,700) 123 CDBG Funds - 15,000 - - 15,000 - -
133 Gas Tax 51,742 775,183 - - 807,600 19,325 (32,417)
136 SB1 Road Maint & Rehabilitation 966,924 698,633 - - 750,000 915,557 (51,367) 137 Measure A Projects 1,877,875 1,024,558 - - 150,000 2,752,433 874,558 139 NPDES 27,714 133,000 20,000 - 157,100 23,614 (4,100) 156 AQMD 35,034 33,600 - 1,500 2,900 64,234 29,200
Various Miscellaneous Grants - 366,655 - - 366,655 - -
Enterprise Funds
124 Water 6,040,397 13,311,100 - 129,100 14,360,935 4,861,462 (1,178,935) 126 Sewer 1,945,430 8,069,288 - 129,100 7,277,554 2,608,064 662,634 144 Water Projects 3,420,069 2,666,861 - - 6,875,000 (788,070) (4,208,139) 147 Sewer Projects 11,930,537 1,495,502 - - 7,850,000 5,576,039 (6,354,498) 159 Recycled Water Projects 3,200,000 2,700,000 - - 2,700,000 3,200,000 - 166 Recycled Water 5,625,934 2,600,000 - - 2,780,000 5,445,934 (180,000) Capital Improvement Funds
129 Storm Drain Projects 380,754 16,916,575 - - 16,908,960 388,369 7,615 140 General Government Projects 473,837 9,477 - - - 483,313 9,477 141 Park Projects 4,291,063 85,821 - - 630,000 3,746,885 (544,179) 142 Fire Improvement Projects 759,751 15,195 - - 25,000 749,946 (9,805) 143 Trails Projects 203,944 4,079 - - 50,000 158,022 (45,921) 146 Public Meeting Facilities 408,120 8,162 - - - 416,282 8,162 149 Street Projects 744,369 918,300 - - 550,000 1,112,669 368,300 151 Animal Services Projects 19,474 389 - - - 19,863 389 152 Facility Projects 131,298 2,626 - - - 133,923 2,626 Internal Service Funds
128 Equipment & Fleet Management 750,849 6,486,692 - 1,500,000 674,000 5,063,541 (1,423,151) 134 Benefits and Insurance (935,470) 1,665,100 - - 1,653,100 (923,470) 12,000 135 Information Management 1,444,203 824,900 - - 1,336,802 932,302 (511,902) Fuduciary Funds
012 Successor Agency Projects 562,098 11,242 - - - 573,340 11,242 017 Redevelopment Obligations - 6,361,165 - - 6,311,165 50,000 50,000 Special Districts
Various CFDs - Memo Only - - - 109,800 - - -
TOTAL $ 100,462,930 $ 99,654,486 $ 1,889,500 $ 1,889,500 $ 124,600,924 $ 75,626,292 $ (24,836,638) SCHEDULE SUMMARY DETAIL General Fund General Fund
Revenue Expenditure Total Budget
General Fund Revenue 29,598,525 General Fund Expenditures 33,242,253 Total Operating Budget 124,600,924 Add Transfers In 1,869,500 Add Transfers Out 20,000 Add Transfers Out 1,889,500 Total General Fund Revenue 31,468,025 Total General Fund Expenditures 33,262,253 Less Special Districts - Memo (109,800) Total Budget 126,380,624
(Includes AQMD $1,500 Transfer Out)
City of Norco
FY 2025-2026 Operating Budget
Budget Summary
35

GENERAL FUND
36

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 50155 In-Lieu Sales Tax - - - -
Total - Sales Taxes 10,339,253 10,455,400 10,455,400 10,482,000 50195 Bingo License - - - -
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 4,093,000 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 4,123,000 53520 Abandoned Vehicle Abatement 5,459 5,000 1,350 1,500 53536 City of Eastvale - - - -
57620 State Cost Reimbursement 45,132 45,000 37,227 45,000 53512 WRCOG BEYOND Economic Dev Program - - - -
53512.10 WRCOG BEYOND Parks Program - - - -
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
54202 Corona Loan Payments - - - -
54205 Lease Income Bluff Property 46,168 - 12,000 12,000 54220 Communication Site Lease 3,012 280,620 296,024 267,200 54225 Silverlakes Rental Income - - - -
54226 Silverlakes Parking Lot Lease - - - -
54240 Lease Revenue - GASB 87 468,637 - - -
54241 Lease Liability - GASB 87 248,692 - - -
37

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
Total - Interest Income/Lease 2,997,076 1,838,281 1,865,024 1,831,200 55100 Planning Fees $ 34,041 $ 32,000 $ 41,200 $ 52,100 55105 Site Plan (Major/Minor) 92,752 44,236 46,200 58,400 55110 Variance (Major/Minor) 9,525 16,000 8,250 10,400
55120 Tentative Tract Map - - - -
55125 Tentative Parcel Map 9,337 10,300 15,200 225
55130 Specific Plan Review - - - -
55140 Modifications - - - -
55145 Zone Change/Pre Zone Chng - - - -
55150 General Plan Amendment - - - -
55151 General Plan Maintenance/Update Fee 56,664 95,489 103,528 130,900 55155 Sign Review 24,186 27,900 13,140 16,600
55160 Entertainment Permit - - - -
55165 Special Use Permit - - - -
55170 Special Event Permit 3,147 3,100 2,325 3,000
55175 Relocation Permit - - - -
55180 Large Family Day Care Permit - - - -
55185 Fire Permit Fees - 1,000 - 1,100
55195 Publications 11,007 13,400 908 1,100
55200 ABC Letter of Necessity - - - -
55205 Planning Information Letter 942 1,700 1,293 1,600 55210 Architecture Review 1,256 3,100 - 1,400
55220 EIR 326 10,300 1,792 52,000
55235 Landscape Plan Ck Review 3,332 5,200 - 3,400
55250 Subsequent Pre-App Review - - - -
55260 Addlt Large Animal Unit 356 400 2,256 2,800
55265 Appeals 2,163 2,300 2,319 2,800
Total - Planning 249,034 266,425 238,411 337,825
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 55330 Sewer Permit Fees - - - -
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 38

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
Total - Engineering 297,431 381,000 163,000 290,000
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 55545 Country Dance - - - -
55550 Mobile Recreation Van Rental - - 7,600 7,600
55600 Youth Sports 157,093 141,000 115,000 115,000
55601 Tennis - - - -
55605 Private Youth Sports 20,133 13,500 15,000 15,000
55610 Trifytt Sports - - - -
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 -
55807 CYSC Cheerleading - - - -
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
56215 SCMAF (Southern CA Municipal Athletic Federation) - - - - 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 56410 Amphitheater-Ingalls Park - - - -
56411 Veterans Memorial 6,416 5,000 6,200 5,000
56420 Bleacher Rental - - - -
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 Rental Facility Insurance - - - -
56423.10 Rental Facility Insurance - Moreno Arena 187 1,000 - - 56423.20 Rental Facility Insurance - Clark Arena - - - - 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 Security Guard Services - - - -
56445.10 Security Guard Services - Moreno Arena 435 - - - 56445.20 Security Guard Services - Clark Arena - - - -
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 Cleaning Fee-Restrooms - - - -
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 - - -
56605 Horsetown Parade - - - -
56606 July Fourth - - - -
39

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
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 56903 Riley Gym Banner Program - - - -
56905 Banner Installation - - - -
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 53520.10 Abatement Recovery $ - $ 25,000 $ - $ -
54242 SBITA Liability Proceeds - GASB 96 - - - -
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 57300 Alteration Fees - - - -
57305 Impound Fees 28,454 18,500 43,000 20,000
57305.10 Animal Impounds (Courts) - - - -
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
57450 Norco Animal Rescue Team - - - -
57470 Weed & Lot Clearing (2,744) 10,000 5,000 5,000
57475 Fire Miscellaneous 2,500 - 2,500 -
57605 Damage Claims - - - -
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 57720 Swap Meet Permit - - - -
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 -
57800 Agenda/Minute Subscription - - - -
57805 City Council Appeal 658 - - -
57815 Finger Printing 3,915 3,500 3,500 3,500
57825 Photocopy Charges 70 200 200 200
40

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
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 41

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 -
57601 Administration-Pension & Health - - - -
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 59300 Transfer In-Impact Fee - - - -
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 59225 Transfer In-Misc Grants - - - -
59400 Transfer In-Other - - - 1,500,000
Total - Overhead/Transfers 1,820,248 1,630,980 1,967,739 3,508,300 TOTAL GENERAL FUND REVENUES $ 30,937,982 $ 30,428,682 $ 30,519,855 $ 31,468,025 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 4,123,000 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 1,765,725 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 3,508,300 TOTAL GENERAL FUND REVENUES $ 30,937,982 $ 30,428,682 $ 30,519,855 $ 31,468,025 42

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 457,330 674,000 674,774 489,700
703 Human Resources 238,352 261,100 219,810 297,300
704 City Clerk 534,638 658,675 630,433 578,700
705 City Attorney 282,002 275,000 280,000 270,000
706 Finance 747,115 608,450 558,662 630,850
707 Communications 326,725 402,900 355,788 357,100
720 Special Events 156,227 216,850 192,332 202,850
724 Non Departmental 3,663,091 5,588,360 5,544,488 4,785,400 730 Recreation Services 1,010,380 998,230 968,081 999,200 731 Youth, Sports & Family Services 489,575 518,841 473,170 398,450 733 Park Maintenance 1,540,415 1,440,800 1,435,909 1,347,000 735 Senior Citizens 249,601 313,086 262,434 253,153
737 Ingalls Event Center 1,290,454 1,454,600 1,293,903 1,392,700 738 Facilities Maintenance 1,324,417 1,367,417 1,296,399 1,369,700 740 Inspection 30,791 338,200 253,122 130,000
745 Economic Development 50,850 52,000 50,000 50,000
750 Planning 1,326,844 1,199,660 859,211 1,330,000
751 Code Enforcement 319,232 379,120 286,817 453,600
752 Building & Safety 567,427 655,020 558,499 538,100
761A Riverside County Fire 5,363,176 5,331,682 5,324,057 6,733,900 764 Norco Animal Rescue Team 16,073 17,500 16,850 8,400 765 Animal Services 1,031,120 1,052,530 1,077,364 974,400 772 Riverside County Sheriff 7,598,465 7,608,000 8,240,606 8,931,400 773 Crossing Guards 80,843 89,200 40,000 80,000
774 Citizens on Patrol 14,500 25,800 23,950 21,950
800 Engineering 440,112 566,100 393,943 366,000
850 Parkway Maintenance 262,287 440,200 260,380 154,100 TOTALS $ 29,493,196 $ 32,642,421 $ 31,668,400 $ 33,262,253

GENERAL FUND
43

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 $ 3,850,142 30105 Part-Time Salaries 701,314 869,911 622,232 671,595 30107 Part Time Salaries - 20 Hour 108,399 68,789 100,945 64,300 30110 Overtime 92,751 72,600 89,903 84,000
30221 Administrative Leave Cash Out 26,279 46,700 41,817 39,300 30224 Sick Leave Taken - Part Time 10,988 - 12,535 -
30225 Sick Leave Buy Back 31,875 47,900 32,113 41,200
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 53,000 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 4,803,537 30200 PERS Retirement 445,706 487,430 406,350 417,873
30201 PERS Monthly Employer UAL Payment 1,256,687 1,837,335 1,701,439 2,163,992 30202 Pension Replacement Benefit 963 4,000 842 1,000
30204 PERS Arrears - - 25,000 15,000
30205 Employee Group Insurance 710,811 782,278 705,511 853,618 30210 Vehicle Allowance 29,203 29,200 26,775 30,200
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 70,333
30235 Deferred Compensation 17,664 23,151 15,620 19,257 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 3,011,562 3,601,397 30300 Conferences and Meetings 114,548 154,900 99,007 78,950 30305 Auto Mileage 370 800 700 100
30310 Uniforms & Safety Gear 27,524 28,800 25,500 28,109 30315 Employee Hiring Costs 13,561 13,000 13,000 13,000 30320 Dues, Memberships & Subscriptions 35,836 48,775 52,165 46,550 Total - Employee Related Expense 191,839 246,275 190,372 166,709

GENERAL FUND
44

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

GENERAL FUND
30400 Office Supplies 50,972 56,870 55,928 39,837
30405 Printing & Copies 2,244 6,450 5,200 4,600
30410 Postage 4,658 9,500 2,900 7,200
30415 Special Departmental 201,130 173,025 178,584 145,874 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 15,650
30429 Small Equipment - 2,000 1,000 500
30430 Small Office Equipment 24,990 33,300 29,200 26,750 30435 Software Expense 20,499 18,400 18,000 33,000
30435.10 Software Maintenance and Support - - 9,000 38,600 30440 Advertising & Promotion 6,710 10,000 8,000 6,000
30445 Legal Advertising 7,421 8,000 6,000 5,500
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 -
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 -
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 1,480,311 32100 Office Equipment Maintenance 845 2,000 200 1,250
32105 Equipment Rental 25,831 56,300 45,367 48,800
32200 Buildings & Grounds Maintenance 173,056 192,400 167,600 146,300 32205 Weed Abatement 5,415 8,000 8,000 6,000
32352 Veterans Memorial Maintenance 3,940 3,000 3,000 3,000 32400 Trail Maintenance 34,642 41,000 - -
Total - Maintenance and Rentals 243,729 302,700 224,167 205,350 33100.1 Water Charges 282,920 359,000 324,000 298,700
33100.2 Electricity Charges 511,373 487,556 536,190 524,412 33100.25 Natural Gas 14,111 13,736 8,890 10,700
33100.30 Telephone Charges 56,112 57,260 64,389 65,200
33100.35 Wireless Charges 38,286 38,198 42,849 44,450
33100.45 Internet/Cable Charges 21,914 20,500 6,500 8,000 Total - Operations and Utilities 924,717 976,250 982,818 951,462 34100 Contractual Services 3,361,343 3,806,400 2,878,491 3,702,050 34100.100 Code Enforcement Legal 56,514 50,000 55,000 30,000 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 418,263 198,000 190,000 192,000 34112 CAL FIRE Contract 5,230,750 5,188,382 5,188,382 6,543,400 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 64,800
34145 Recreation Program Instructor 50,196 50,563 54,100 71,000 34150 Special Events 12,251 59,200 58,477 300
34151 Sheriff Community Outreach 971 1,500 11,500 1,500 34160 Spay & Neuter Costs 32,921 31,400 32,000 25,000
Total - Professional and Contractual 16,178,715 16,641,142 16,373,950 18,798,650 45

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

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 10,000
35271 Community Outreach 19,523 25,000 15,000 20,000
35272 Fin. Assist. In Rec (F.A.I.R) 800 2,000 2,000 500 35275 Volunteer Recognition 3,034 4,000 4,000 4,000
35280 Employee Recognition Program 27,847 30,000 25,000 20,000 35300 Highway Patrol DUI Testing 2,471 5,000 2,500 3,500 35311 Sixth Street Banner Program 2,388 29,200 20,300 4,200 35312 State of the City 21,757 15,000 18,700 20,000
35510 Bad Debt 36,086 - - -
Total - Miscellaneous Expenditures 317,929 199,200 163,500 152,200 41255 Utility Billing Subsidy Program 190,896 175,000 200,000 200,000 41256 Homeless Programs and Services - - - 368,400
Total - Community Programs 190,896 175,000 200,000 568,400 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 834,593 887,300 887,300 517,387 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 2,514,237 43100 Equipment 11,390 226,703 229,025 -
43115 Building/Improvements - 36,817 - -
43301 Capital Outlay - GASB 86 248,692 - - -
Total - Capital Outlay 260,082 263,520 229,025 -
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 $ 31,668,400 $ 33,262,253 46

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 (31,668,400)
Revenues Over (Under) Expenditures FY 2024-25 (1,148,545) Estimated Ending Fund Balance, June 30, 2025 $ 34,998,405 Unaudited Beginning Balance, July 1, 2025 $ 34,998,405
FY 25-26 Estimated Revenues/Transfers In 31,468,025
FY 25-26 Expenditures/Transfers Out (33,262,253)
Revenues Over (Under) Expenditures FY 2025-26 (1,794,228) Estimated Ending Fund Balance, June 30, 2026 $ 33,204,177 Estimated Ending Fund Balance, June 30, 2026 $ 33,204,177 FY 2025-65 Reserve for Emergency (25% of Budget) (8,315,563) FY 2025-26 Reserve for Local Emergency and Natural Disasters (600,000) FY 2025-26 Reserve for Infrastructure (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 $ 18,811,369 * Attributed to Trust fund deposits, special projects and donations 47

MEASURE R
48

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
49

PARTY PARDNERS

NANCY NEWMAN TRUST
50

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
51

CAL HOME
52

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
53

HOUSING FUND
54

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 $ 420,100 HOUSING - FINANCIAL ADMINISTRATION 9,481 10,100 9,502 10,400 EXPENDITURES BY DIVISION $ 134,340 $ 500,398 $ 494,602 $ 430,500

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 - 290,198 285,000 220,000 Miscellaneous 124,799 200,000 200,000 200,000
TOTAL EXPENDITURES BY TYPE $ 134,340 $ 500,398 $ 494,602 $ 430,500 Revenues Over (Under) Expenditures $ (325,102) $ (339,700) Estimated Beginning Working Capital 4,488,134 4,163,032 Estimated Ending Working Capital $ 4,163,032 $ 3,823,332

HOUSING FUND
55

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 - 290,198 285,000 220,000
Subtotal - Contractual & Professional - 290,198 285,000 220,000 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 $ 420,100 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
56

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
57

CDBG

COMMUNITY DEVELOPMENT BLOCK GRANT
58

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
59

GAS TAX FUND
60

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 $ 249,374 53430 2105 Apportionment 162,185 166,895 168,195 172,112 53435 2106 Apportionment 107,703 109,374 109,674 112,534 53440 2107 Apportionment 219,411 261,893 229,493 234,663 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 $ 775,183
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 $ 344,800 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 $ 807,600 Revenues Over (Under) Expenditures $ 3,274 $ (32,417)
Estimated Beginning Fund Balance 48,468 51,742
Estimated Ending Fund Balance $ 51,742 $ 19,325
61

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
62

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 1,500
30212 Cell Phone Stipend 120 200 116 -
30215 Medical Savings Account 115 200 106 200
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 92,600 TOTAL EXPENDITURES $ 118,327 $ 125,600 $ 121,477 $ 92,600

GAS TAX FUND
63

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 $ 144,600 30110 Salaries, Overtime 27,393 4,500 16,500 18,000
30200 PERS Retirement 14,554 16,400 13,901 14,400
30201 PERS Employer UAL 20,939 26,200 21,658 31,100
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 2,400
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 237,337 242,100 231,419 252,200 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 $ 715,000 53429 2103 Apportionment $ 247,945 $ 236,408 $ 246,408 $ 249,374 53430 2105 Apportionment 162,185 166,895 168,195 172,112 53435 2106 Apportionment 107,703 109,374 109,674 112,534 53440 2107 Apportionment 219,411 261,893 229,493 234,663 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 $ 775,183

GAS TAX FUND
64

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65

NPDES STORM DRAINAGE
66

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 $ 104,300 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 $ 157,100 Revenues Over (Under) Expenditures $ 34,916 $ (4,100)
Estimated Beginning Fund Balance (7,202) 27,714
Estimated Ending Fund Balance $ 27,714 $ 23,614
67

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
68

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
69

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 $ 50,400 30110 Salaries, Overtime 8,361 1,700 2,500 2,300
30200 PERS Retirement 5,152 5,800 4,888 5,100
30201 PERS Employer UAL 7,626 9,400 7,795 11,400
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 85,200 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 $ 138,000 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
70

Page Intentionally Left Blank
71

MISCELLANEOUS GRANTS
72

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 YTD
Actual @ 03/13/25
FY 2024-2025
Projected YearEnd
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
73

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

FUNDING SOURCES
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
YTD Actual @
03/13/25
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
RIVCO TRANSPORTATION COMMISSION (122) $ 89,741 $ 116,465 $ 54,778 $ 116,191 $ 120,494 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 11,485 31,485 -
DEPARTMENT OF PARKS & REC GRANT (122) 2,895 2,500 2,500 532,000 - DOC RECYCLING GRANT (122) 5,414 75,000 - 25,076 65,500
SUBSTANCE ABUSE & MENTAL HEALTH GRANT (122) 238,049 400,000 452,834 - - 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 15,928 2,000 2,500 AQMD (156) 38,938 35,000 17,058 35,800 33,600
SUPPLEMENTAL LAW ENFORCEMENT (162) 186,159 195,000 144,663 195,000 175,000 TOTAL FUNDING SOURCES $ 1,277,308 $ 1,739,352 $ 699,246 $ 1,792,741 $ 417,755

EXPENDITURES BY DIVISION
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
YTD Actual @
03/13/25
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SENIOR CITIZEN RCTC (735A) $ 89,741 $ 116,465 $ 79,823 $ 116,191 $ 120,494 EMERGENCY MGMT PERFORMANCE (761B) 7,867 8,946 7,530 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 24,555 25,076 65,500 CDBG (915) 12,500 279,435 13,835 279,291 15,000
GRANT PROGRAMS (730) 28,352 4,500 - 5,000 -
SUBSTANCE ABUSE & MENTAL HEALTH SERVICES (730) 346,744 400,000 344,139 561,952 - HOMELSS PREVENTION PROGRAM (730) 526,852 532,000 - 532,000 - PARTY PARDNERS (735) 32,706 39,800 16,397 25,685 32,000 AQMD (156) 143,111 101,500 37,044 37,044 39,400
OPIOID SETTLEMENTS (772) - 25,000 - - -
SUPPLEMENTAL LAW ENFORCEMENT (772) 186,159 195,000 127,997 195,000 175,000 EXPENDITURES BY DIVISION $ 1,518,728 $ 1,807,346 $ 651,319 $ 1,817,671 $ 453,055

MISCELLANEOUS GRANTS
122/123/131/156/162
Various
74

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

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

EXPENDITURES BY TYPE
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
YTD Actual @
03/13/25
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Projection
SALARIES & BENEFITS $ 124,132 $ 192,769 $ 110,011 $ 142,913 $ 191,015 SUPPLIES AND SERVICES 3,129 10,600 5,695 8,920 11,200
OPERATIONS AND UTILITIES 511 13,506 7,845 13,506 15,326 CONTRACTUAL AND PROFESSIONAL SERVICES 325,442 259,700 127,997 226,485 175,000 MISCELLANEOUS 906,273 943,800 349,611 1,106,252 7,755
INTERNAL SERVICE FUND CHARGES 8,264 10,290 7,722 10,290 10,598 CAPITAL OUTLAY 7,867 375,181 8,315 275,181 5,661
TRANSFERS 143,111 1,500 34,124 34,124 36,500
TOTAL EXPENDITURES BY TYPE $ 1,518,728 $ 1,807,346 $ 651,319 $ 1,817,671 $ 453,055 75

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 Admin 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 89,741 116,465 116,191 120,494 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 $ 216,655 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
76

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
77

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.
78

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79

WATER FUND
80

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 $ 2,010,200 Employee Related Expenses 32,565 36,700 31,500 37,500
Supplies and Services 429,008 434,700 387,600 686,650
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 1,095,800 Miscellaneous 1,408,797 1,953,845 1,953,845 2,207,835
Internal Service Fund Charges 416,744 714,744 714,744 674,750 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 $ 14,490,035 Revenues Over (Under) Expenses $ 232,216 $ (1,178,935)
Estimated Beginning Working Capital 5,808,181 6,040,397 Estimated Ending Working Capital $ 6,040,397 $ 4,861,462 81

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 $ 251,400 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 20,100
30201 PERS Employer UAL 18,007 22,100 7,568 1,100
30205 Employee Group Insurance 52,255 55,500 45,872 50,500 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 3,900
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 375,483 414,800 291,282 352,600 30300 Conferences and Meetings 5,819 6,000 5,000 7,000
Subtotal - Employee Related Expenses 5,819 6,000 5,000 7,000 30400 Office Supplies 2,758 3,000 3,000 3,450
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 50,650 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 23,000
Subtotal - Contractual & Professional Svcs 55,937 97,700 77,000 100,800 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 34,800 Subtotal - Internal Service Charges 61,500 64,900 64,900 40,000 35515.200 Depreciation Expense - GASB 87 3,493 - - -
35515.210 Depreciation Express - GASB 96 8,805 - - -

WATER FUND
82

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

WATER FUND
Subtotal - Capital Outlay 12,298 - - -
TOTAL EXPENSES $ 556,033 $ 634,600 $ 487,382 $ 554,050
83

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 1,100
30205 Employee Group Insurance 34,254 35,700 38,090 40,500 30210 Vehicle Allowance 1,459 1,500 1,418 3,600
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 358,036 378,800 357,669 325,100 TOTAL EXPENSES $ 358,036 $ 378,800 $ 357,669 $ 325,100

WATER FUND
84

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 $ 685,400 30110 Salaries, Overtime 173,489 140,000 191,000 165,000 30200 PERS Retirement 69,571 77,900 66,448 68,100
30201 PERS Employer UAL 100,638 125,000 103,959 149,900 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 12,400 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 1,288,100 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
30471 Pension Trust Contribution - - - 200,000
Subtotal - Supplies and Services 385,832 385,500 339,600 636,000 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
85

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

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 48,700 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 355,244 649,844 649,844 634,750 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 $ 13,566,485 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 86

Page Intentionally Left Blank
87

RECYCLED WATER
88

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 89

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
90

Page Intentionally Left Blank
91

SEWER FUND
92

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 $ 846,350 Employee Related Expenses 29,418 34,600 25,600 35,500
Supplies and Services 72,442 120,200 56,250 271,350
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 3,600,000 Miscellaneous 1,079,842 1,962,561 1,962,561 1,931,304
Internal Service Fund Charges 279,400 313,600 313,600 258,750 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 $ 7,406,654 Revenues Over (Under) Expenses $ 1,484,499 $ 662,634
Estimated Beginning Working Capital 460,930 1,945,430
Estimated Ending Working Capital $ 1,945,430 $ 2,608,064 93

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 $ 20,800 30110 Salaries, Overtime 20 100 - -
30200 PERS Retirement 2,646 2,800 2,377 2,900
30201 PERS Employer UAL 6,034 7,400 7,365 12,800
30205 Employee Group Insurance 4,015 3,800 2,765 6,200
30215 Medical Savings Account 29 100 28 100
30220 FICA/Medicare Insurance 279 400 218 400
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 44,400 30300 Conference & Meetings 10 - - -
Subtotal - Employee Related 10 - - -
TOTAL EXPENSES $ 33,442 $ 36,600 $ 29,626 $ 44,400

SEWER FUND
94

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 $ 213,800 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 17,100
30201 PERS Employer UAL 10,916 13,500 4,656 900
30205 Employee Group Insurance 47,608 50,800 41,897 44,600 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 3,400
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 319,748 357,700 253,791 300,700 30300 Conferences and Meetings 5,819 6,000 5,000 7,000
Subtotal - Employee Related 5,819 6,000 5,000 7,000
30400 Office Supplies 2,758 3,000 3,000 3,450
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 50,650 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 23,000
Subtotal - Contractual & Professional Svcs 55,260 97,700 77,000 100,000 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 34,800 Subtotal - Internal Service Charges 48,900 64,300 64,300 39,400 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 $ 500,750

SEWER FUND
95

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
96

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 28,924 800
30205 Employee Group Insurance 24,369 25,300 26,348 27,900 30210 Vehicle Allowance 1,459 1,500 1,418 2,700
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 266,611 283,200 267,512 231,750 TOTAL EXPENSES $ 266,611 $ 283,200 $ 267,512 $ 231,750

SEWER FUND
97

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 $ 137,500 30110 Salaries, Overtime 20,199 5,900 14,000 15,000
30200 PERS Retirement 15,340 16,600 15,439 15,600
30201 PERS Employer UAL 29,237 33,700 31,837 50,800
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 232,012 247,600 243,197 269,500 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 - 200,000
Subtotal - Supplies and Services 29,265 71,000 8,750 220,700 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
98

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

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 34,800 42225 Self Insured Settlements - 10,000 10,000 10,000
Subtotal - Internal Service Charges 230,500 249,300 249,300 219,350 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 $ 6,629,754 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 99

VEHICLE REPLACEMENT
100

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
Transfers Out - - - 1,500,000
Total Expenditures $ 832,493 $ 628,810 $ 687,800 $ 2,174,000 Revenues Over (Under) Expenditure $ 212,509 $ (1,423,151) Estimated Beginning Fund Balance 6,274,183 6,486,692
Estimated Ending Fund Balance $ 6,486,692 $ 5,063,541
City of Norco, California
Fleet Management Internal Service Fund
Estimated Revenues, Expenditures, and Working Capital
Budget Summary by Major Objects
101

BENEFITS & INSURANCE
102

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
103

INFORMATION TECHNOLOGY
104

INFORMATION TECHNOLOGY
ADMINISTRATION FUND 135
Goals, Objectives & Accomplishments Division 901

PROGRAM
The City of Norco’s Information Technology (IT) Division plays a vital role in supporting City operations by developing, integrating, and maintaining innovative technology systems that serve both internal departments and the public. Operating 24/7, the Division ensures the functionality of core services including email, business information systems, GIS support, project management, central data center operations, voice and data network management, telephone systems, cybersecurity, help desk services, and procurement of IT hardware and software. It also manages City email operations, centralized printing, and the secure disposal of retired technology assets. Additionally, the Division supports non-traditional IT services such as managing the City’s Vimeo and YouTube platforms and recording and producing City Council and Commission meetings.

FY 2025-2026 Goals & Objectives
• Partner with City departments and GIS consultants to develop a GIS Master Plan and conduct a comprehensive internal GIS system assessment. • Create a formal Vulnerability Assessment and coordinate the replacement or patching of outdated hardware to enhance cybersecurity and infrastructure reliability.
• Assist with the procurement and implementation of the Electronic Content Management System (ECMS) in coordination with the City Clerk and other departments.
• Provide continued support for security enhancement projects at City facilities in coordination with the Facilities and Maintenance Department. • Finalize the development and migration of the City’s internal intranet site to Microsoft SharePoint and Teams to improve internal communications and collaboration.
• Establish a dedicated Emergency Operations Center (EOC) Teams site in partnership with Riverside County Emergency Management Department (EMD).
• Manage and execute scheduled workstation and laptop replacements across all City departments to maintain optimal performance and reliability. • Work with GIS consultants and City departments to identify and implement a replacement for the City’s Land Management system using existing GIS platforms.
105

INFORMATION TECHNOLOGY
ADMINISTRATION FUND 135
Goals, Objectives & Accomplishments Division 901
• Conduct a Business Process Review and collaborate with the Finance Department and IT consultants to prepare for an ERP system replacement Request for Proposals (RFP).
• Oversee the migration of Mitel phone hardware and software to a cloud-based Unified Communications as a Service (UCaaS) platform.
• Facilitate the implementation of the CAL-Card program in coordination with the Finance Department to streamline purchasing processes.
• Continue to execute strategic initiatives and improvements as outlined in the IT Master Plan and Strategic Plan.

FY 2024-2025 Accomplishments
• Deployed and replaced Windows 10 workstations with Windows 11 across the City.
• Updated and installed new networking hardware at various City satellite facilities.
• Updated and installed new Wi-Fi hardware at various City satellite facilities. • Installed redundant internet connections at multiple City satellite facilities. • Developed the City’s Incident Response and Disaster Recovery Plan. • Developed a Vulnerability Assessment and coordinated the replacement or patching of outdated hardware.
• Continued development of the Electronic Document Management software portal in collaboration with the City Clerk and other departments. • Migrated two departments to the City’s intranet site on Microsoft SharePoint and Teams.
• Developed an Emergency Operations Center (EOC) Teams site in collaboration with Riverside County EMD.
• Facilitated CAL Card implementation with the Finance Department. 106

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
107

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 1,149,200 675,900 TOTAL FUNDING SOURCES $ 1,181,726 $ 1,250,000 $ 1,270,000 $ 824,900

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 $ 1,336,802 TOTAL EXPENDITURES BY DIVISION $ 895,370 $ 1,193,300 $ 1,149,640 $ 1,336,802

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 $ 443,700 EMPLOYEE RELATED EXPENDITURES 15,920 19,300 19,300 16,802 SUPPLIES AND SERVICES 285,554 361,195 361,195 433,500
MAINTENANCE AND RENTALS 5,028 62,600 62,600 62,100
OPERATIONS AND UTILITIES 50,228 85,100 58,112 119,500
CONTRACTUAL AND PROFESSIONAL SERVICES 53,109 251,600 276,600 261,200 MISCELLANEOUS 25,169 - - -
INTERNAL SERVICE FUND CHARGES 7,961 - - -
CAPITAL OUTLAY 198,812 44,505 44,505 -
TOTAL EXPENDITURES BY TYPE $ 895,370 $ 1,193,300 $ 1,149,640 $ 1,336,802 REVENUES OVER (UNDER) EXPENDITURES $ 120,360 $ (511,902) ESTIMATED BEGINNING BALANCE 1,323,843 1,444,203
ESTIMATED ENDING FUND BALANCE $ 1,444,203 $ 932,302

INFORMATION TECHNOLOGY SUMMARY
108

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 $ 328,900 30110 Salaries, Overtime 6,103 7,500 8,334 8,300
30200 PERS Retirement 15,231 21,600 19,681 26,200
30201 PERS Employer UAL - 600 519 1,400
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 253,590 369,000 327,328 443,700 30300 Conferences and Meetings 15,245 17,100 17,100 10,100 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 16,802 30400 Office Supplies 1,080 1,000 1,000 500
30410 Postage 17,257 18,900 18,900 18,900
30415 Special Departmental 4,987 8,250 8,250 5,000
30425 Small Tools 1,213 1,800 1,800 1,800
30430 Small Office Equipment 110,708 18,245 18,245 45,000 30435 Software Expense 34,734 45,000 45,000 68,100
30435.10 Software Maintenance & Support 115,574 268,000 268,000 294,200 Subtotal - Supplies and Services 285,554 361,195 361,195 433,500 32100 Office Equipment Maintenance 1,827 3,500 3,500 3,000 32105 Equipment Rental 3,201 59,100 59,100 59,100
Subtotal - Maintenance & Rentals 5,028 62,600 62,600 62,100 33100.35 Wireless 5,743 8,000 8,000 9,600
33100.40 Internet 44,484 77,100 50,112 109,900
Subtotal - Operations & Utilities 50,228 85,100 58,112 119,500 34100 Contractual Services 11,005 125,000 150,000 88,000 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 10,000 Subtotal - Contractual & Professional Svcs 53,109 251,600 276,600 261,200 35100 Interest Expense 11,962 - - -
35515 Depreciation Expense 13,207 - - -
Subtotal - Miscellaneous 25,169 - - -

INFORMATION TECHNOLOGY SUMMARY
109

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

INFORMATION TECHNOLOGY SUMMARY
42235 Compensated Absences 7,961 - - -
Subtotal - Internal Service Charges 7,961 - - -
35515.200 Depreciation Expense - GASB 87 41,491 - - -
35515.210 Depreciation Express - GASB 96 157,321 - - -
43100 Equipment - 44,505 44,505 -
Subtotal - Capital Outlay 198,812 44,505 44,505 -
TOTAL EXPENDITURES $ 895,370 $ 1,193,300 $ 1,149,640 $ 1,336,802 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 1,149,200 675,900 57900 Sales of Property 450 - 490 -
TOTAL REVENUES $ 1,182,176 $ 1,250,000 $ 1,270,490 $ 824,900 110

Page Intentionally Left Blank
111

REDEVELOPMENT OBLIGATION

RETIREMENT FUND
112

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
113

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
114

Page Intentionally Left Blank
115

ADMINISTRATION
116

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
26%
31%
19%
3%
21%
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
117

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 $ 1,772,800 WATER FUND (124) 33,442 36,600 29,631 44,400
SEWER FUND (126) 33,442 36,600 29,626 44,400
TOTAL FUNDING SOURCES $ 1,674,779 $ 2,121,875 $ 1,990,063 $ 1,861,600

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 $ 489,700 CITY CLERK (704) 534,638 658,675 630,433 578,700
COMMUNICATIONS (707) 326,725 402,900 355,788 357,100
ECONOMIC DEVELOPMENT (745) 50,850 52,000 50,000 50,000
HUMAN RESOURCES (703) 305,236 334,300 279,068 386,100
TOTAL EXPENDITURES BY DIVISION $ 1,674,779 $ 2,121,875 $ 1,990,063 $ 1,861,600

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 $ 1,535,200 EMPLOYEE RELATED EXPENDITURES 35,784 31,825 22,000 13,000 SUPPLIES AND SERVICES 27,875 90,750 91,458 41,900
OPERATIONS AND UTILITIES 1,115 2,500 4,100 4,500
CONTRACTUAL AND PROFESSIONAL SERVICES 123,961 109,300 108,800 100,800 MISCELLANEOUS 67,236 90,200 64,000 54,200
INTERNAL SERVICE FUND CHARGES 150,074 168,600 168,600 112,000 CAPITAL OUTLAY 5,567 - - -
TOTAL EXPENDITURES BY TYPE $ 1,674,779 $ 2,121,875 $ 1,990,063 $ 1,861,600

ADMINISTRATION SUMMARY
121/124/126

VARIOUS
118

Page Intentionally Left Blank
119

CITY MANAGER
120

CITY MANAGER
ADMINISTRATION FUND 121
Goals, Objectives & Accomplishments Division 702
The Municipal government established by the City of Norco Charter is a “CouncilManager” form of government. Under this form of government, the City Council establishes the policy direction of the City. The City Manager, as the Chief Executive Officer of the City, is responsible for implementing policy directions established by the City Council. The City Manager serves as the administrative head of City government and reports directly to the City Council. The City Manager recommends, plans, leads, directs, and implements City Council policy decisions and regulatory compliance requirements. The City Manager directs the day-to-day operations of all City departments and staff, directly and through a leadership team of Department Directors to meet City Council policy directives and community goals. The City Manager also works with external entities and the public to integrate programs to ensure most effective and efficient service delivery to all stakeholders.

FY 2025-26 Goals & Objectives
• Prioritize and manage the implementation of City’s Strategic Plan priorities and action plans.
• Effectively and efficiently implement policy directions of the City Council in an impartial manner.
• Provide effective direction and supervision to all City Departments to ensure effective service delivery and implementation of programs. • Professionally and ethically represent the City in external organizations and manage inter-governmental relations.
• Ensure that Measure R objectives are accomplished – transparency, effective and efficient use of Measure R revenues in service, program and projects delivery.
• Timely update and respond to Council Members on important matters affecting City operations including changes in legislation, regional developments, local and internal organizational issues.
• Manage budget development and provide strategies for balancing various city budgets in order to maintain current strong financial position. • Continue to review City policies and procedures for opportunities to improve effectiveness and efficiencies.
• Work closely with Public Works and Facilities and Maintenance to prioritize the development of and implementation of capital projects; and ensure timely completion of approved projects.
121

CITY MANAGER
ADMINISTRATION FUND 121
Goals, Objectives & Accomplishments Division 702
FY 2025-2026 Goals & Objectives (cont’d)
• Work closely with the Community Development Department to ensure progress in the implementation of actions identified in the City’s 6th Cycle Housing Element.
• Collaborate with the team in the continued development of the City’s 2050 General Plan.
• Lead by demonstrating exemplary ethical behavior in City government - comply with laws, rules, and regulations.
• Ensure progress in the development of Veterans Affordable Housing project. • Lead efforts to support and develop the City’s organizational culture, including a focus on employee development and implementation of organizational values.

FY 2024-2025 Accomplishments
• Continued to successfully guide Measure R spending and Citizens’ Oversight Committee procedures in the accomplishment of its mission with multiple joint study sessions.
• Directed the activities of all departments resulting in effective service and program delivery; and the initiation and completion of multiple capital projects during the year.
• Worked with Retail Strategies, as they served as the City’s economic development arm, in recruiting retail and hotel uses.
• Began General Plan Update Process with Civic Solutions and Sargent Town Planning.
• Worked with consultants to help fight the overhead transmission lines proposed in Norco, part of the Riverside Transmission Reliability Project. • Developed an agreement to fund a permanent site for the EAT Cultural Center and Farm on California Avenue.
• Established a new Reserve Policy and new designated reserves and reserve goals for Working Capital, Economic Development, Infrastructure, OPEB, Pension Costs, and other purposes.
• Activated EOC and trained staff. Completed emergency shelter and management certification in preparation for future disaster response. • Reduced full-time employee turnover rate.
• Adopted new industrial design standards to limit size and height of future industrial buildings.
122

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 99,580 178,500
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 4,000 30225 Sick Leave Buy Back 3,815 5,000 4,216 4,000
30226 Sick Leave Taken 3,312 - - -
30227 Sick Leave Payoff - - 18,319 -
30230 Annual Vacation Cash Out - 7,000 7,000 7,000
30231 Vacation Taken 9,008 - 1,303 -
30232 Vacation Payoff - - 31,278 -
Subtotal - Salaries and Benefits 420,775 626,400 625,374 468,700 30300 Conferences and Meetings 8,977 5,000 7,000 2,900
30320 Dues, Memberships and Subscriptions 3,291 3,000 1,000 1,200 Subtotal - Employee Related 12,268 8,000 8,000 4,100
30400 Office Supplies 71 1,000 1,200 200
Subtotal - Supplies and Services 71 1,000 1,200 200
33100.35 Wireless 28 - 1,600 800
Subtotal - Operations & Utilities 28 - 1,600 800
42110 Computing and Comm. Equip Replacement 700 1,900 1,900 1,900 42115 Computing and Communications Operations 11,900 36,700 36,700 14,000 42235 Compensated Absences 11,588 - - -
Subtotal - Internal Service Charges 24,188 38,600 38,600 15,900 TOTAL EXPENDITURES $ 457,330 $ 674,000 $ 674,774 $ 489,700

GENERAL FUND
123

CITY CLERK
124

CITY CLERK
ADMINISTRATION FUND 121
Goals, Objectives & Accomplishments Division 704
The City Clerk serves under the direction of the City Manager. The City Clerk serves as the City’s election official, as the neutral liaison between citizens and government, and as custodian of all official records for the City of Norco ensuring the preservation of the City’s legislative history. The City Clerk’s Office facilitates the preparation of City Council meeting agendas, prepares the minutes for all City Council meetings, administers the City’s records management system, maintains the City’s Municipal Code, ensures that elected and appointed officials comply with filing requirements in accordance with the Political Reform Act, fulfills Public Records Act requests, and oversees official City communications ensuring access to open and transparent government.

FY 2025-2026 Goals and Objectives
• Provide services in an open and transparent manner, build cooperative partnerships and strong working relationships, and identify opportunities to extend and improve the services that the City Clerk’s Office provides in order to meet the changing needs of the community.
• Enable and promote civic engagement and involvement through the electoral process, participation in public meetings, outreach, and partnerships with the community.
• Assist the City Manager in coordinating and facilitating the functions of the City’s Administrative offices.
• Work as part of a team to provide leadership and administrative support. • Continue to improve the City’s records management system to enable quick response to public records requests, as well as to more efficiently assist City staff with document research.
o Complete the update of the Records Retention Schedules for each department.
o Review destruction of records and complete scanning project. o Complete the update of the Administrative Policy Manual o Complete the City Council Policy Manual
• Continue to enhance and promote accessibility and City Clerk services by updating the Government Access Portal for improved user experience. • Encourage public engagement through the decision-making process of the City, ensure the integrity of the participatory process, and enhance the public’s trust in local government.
• Continue to monitor local, state, and federal legislation as it relates to all the operations and functions of the City of Norco to ensure compliance. 125

CITY CLERK
ADMINISTRATION FUND 121
Goals, Objectives & Accomplishments Division 704
• Conduct periodic training sessions with departments to revise internal workflow procedures and provide for uniformity with City Council and Commission agenda preparation.

FY 2024-2025 Accomplishments
• Continued work on the Records Retention Schedule Update for each department and scanning documents for distruction.
• Accepted over 92 Political Reform Act filings.
• Provided legislative support for more than 100 City Council meetings and Commission/Committee meetings.
• Processed 24 Ordinances, 90 Resolutions, 112 contracts/agreements, and 104- recorded documents.
• Processed and responded to 800California Public Records Act requests, totaling more than 700 staff hours.
• Actively recruited to fill vacancies on City Advisory bodies. • Contributed to City governmental transparency by:
o Posting electronic City Council agenda packets to the City website. o Maintaining Government Access Portal on the City website • Assisted Communications with the Sixth Street Military Banner Program. • Scanned, indexed, and quality-controlled more than 2000 images into the document management system.
• Opened the Heritage Room for tours and started programming. 126

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 $ 244,100 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 32,800
30201 PERS Employer UAL 74,256 98,200 95,450 122,400
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 3,900
30221 Administrative Leave Cash Out 3,660 4,800 4,800 3,500 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 3,900
30231 Vacation Taken 7,976 - 16,537 -
30232 Vacation Payoff 7,137 - - -
30255 Tuition Reimbursement - 800 - -
Subtotal - Salaries and Benefits 402,697 475,500 453,175 488,500 30300 Conferences and Meetings 9,734 7,800 2,000 -
30320 Dues, Memberships and Subscriptions 1,964 1,425 1,400 700 Subtotal - Employee Related 11,698 9,225 3,400 700
30400 Office Supplies 4,961 4,500 7,000 1,500
30405 Printing & Copies - 150 200 -
30410 Postage 177 300 300 -
30430 Small Office Equipment 1,967 500 500 2,500
30445 Legal Advertising 4,658 4,500 2,500 2,000
30455 Election - 57,000 57,358 -
Subtotal - Supplies and Services 11,764 66,950 67,858 6,000 33100.4 Wireless 19 - - -
Subtotal - Operations & Utilities 19 - - -
34100 Contractual Services 29,916 28,500 28,500 20,000
Subtotal - Contractual & Professional Svcs 29,916 28,500 28,500 20,000 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 55,700 42235 Compensated Absences 11,977 - - -
Subtotal - Internal Service Charges 72,977 77,500 77,500 63,500 43100 Equipment 5,567 - - -
Subtotal - Capital Outlay 5,567 - - -
TOTAL EXPENDITURES $ 534,638 $ 658,675 $ 630,433 $ 578,700

GENERAL FUND
127

HUMAN RESOURCES
128

HUMAN RESOURCES
ADMINISTRATION FUND 121
Goals, Objectives & Accomplishments Division 703
Human Resources manages employee training and development programs; administers the City's position classification, compensation, and benefits system; oversees equal employment opportunity and affirmative action programs; ensures compliance with Federal and State mandates; and administers the workers' compensation and health insurance plans.

Responsibilities include risk management, labor negotiations, employee labor relations, recruitment and selection, compensation and classification, benefits, training, employee performance management and investigations. Assists in developing personnel policies and procedures and is responsible for administering various agreements between the City and its employee associations.

FY 2025-2026 Goals & Objectives
• Assist City Manager in the management of the City’s risk programs including general liability, workers compensation, and retiree health benefits. • Continue to administer low-cost training to City employees to ensure compliance to rules and regulations in employment labor laws, personnel management practices, quality customer service and succession planning employee development. • Continue to monitor local, state, and federal legislation as it relates to the Human Resources functions of the City of Norco to ensure compliance. • Commence negotiations with the Norco General Employees Association. Memorandum of Understanding expired June 30, 2025.
• Continue to work Labor Unions to complete the Personnel Rules & Regulations update, ensuring policies are current and aligned with legal requirements and best practices.

FY 2024-2025 Accomplishments
• Successfully implemented an online onboarding process to streamline new hire paperwork.
• Recruited and completed orientations for 48 new employees. • Employee Events Committee increased employee engagement in city events. • Created Workplace Violence Prevention Plan and conducted city-wide training per SB533.
• Continued to work Labor Unions on updating Personnel Rules & Regulations, ensuring policies are current and aligned with legal requirements and best practices. 129

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 $ 131,400 30110 Salaries, Overtime 125 300 - -
30200 PERS Retirement 16,759 17,700 15,058 17,900
30201 PERS Employer UAL 38,214 46,600 46,645 80,900
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 2,000
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 210,219 227,500 186,710 276,800 30300 Conferences and Meetings 62 3,000 3,000 2,000
30320 Dues, Memberships and Subscriptions 325 1,000 1,000 600 Subtotal - Employee Related 387 4,000 4,000 2,600
30400 Office Supplies 500 1,000 1,000 300
30430 Small Office Equipment 1,887 1,500 1,000 -
Subtotal - Supplies and Services 2,388 2,500 2,000 300
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 14,000 Subtotal - Internal Service Charges 24,800 26,100 26,100 16,100 TOTAL EXPENDITURES $ 238,352 $ 261,100 $ 219,810 $ 297,300

GENERAL FUND
130

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 $ 20,800 30110 Salaries, Overtime 20 100 - -
30200 PERS Retirement 2,646 2,800 2,378 2,900
30201 PERS Employer UAL 6,034 7,400 7,365 12,800
30205 Employee Group Insurance 4,014 3,800 2,770 6,200
30215 Medical Savings Account 29 100 28 100
30220 FICA/Medicare Insurance 279 400 218 400
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 44,400 30300 Conference & Meetings 10 - - -
Subtotal - Employee Related 10 - - -
TOTAL EXPENSES $ 33,442 $ 36,600 $ 29,631 $ 44,400

WATER FUND
131

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 $ 20,800 30110 Salaries, Overtime 20 100 - -
30200 PERS Retirement 2,646 2,800 2,377 2,900
30201 PERS Employer UAL 6,034 7,400 7,365 12,800
30205 Employee Group Insurance 4,015 3,800 2,765 6,200
30215 Medical Savings Account 29 100 28 100
30220 FICA/Medicare Insurance 279 400 218 400
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 44,400 30300 Conference & Meetings 10 - - -
Subtotal - Employee Related 10 - - -
TOTAL EXPENSES $ 33,442 $ 36,600 $ 29,626 $ 44,400

SEWER FUND
132

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133

COMMUNICATIONS
134

COMMUNICATIONS
The Communications Division is charged with enhancing the stakeholder experience, engaging the community, and building brand awareness through proactive, effective and consistent communication. The Communications Division ensures the accuracy and consistency of City information and branding, both internally and externally, through hands-on development, review and management of all official communication and digital media platforms, including the City’s official website, third-party service-specific websites, mobile applications, social media platforms, newsletters, email/text notification platforms, marketing materials, and other authorized mediums of communication.

The Communications Division develops and implements a comprehensive and focused communications strategy, coordinates community outreach opportunities, manages special events, produces multimedia content, and develops policies and procedures that protect City assets and centralize communication throughout the organization. The Communications Division also oversees the Community Outreach Program, Merchandise Program, Military Banner Program, Observance Program, Sixth Street Gateway Sign Advertising Program, and Trademark and Licensing Program.

The Communications Division collaborates with all City departments and agency partners to create, review and distribute informative, accurate and engaging multimedia content to stakeholders, including residents, businesses, media, regional agencies and community groups. Through this collaborative effort, the Communications Division fosters relationships with stakeholders, promotes the City's brand and messages on local, regional and national levels, and incorporates the City's Charter, Vision, Mission, Values, and Strategic Directions into the City's communication strategies.

The Communications Division includes the City’s designated Public Information Officer, and is an integral division that is available 24/7 to respond to emergency situations and disseminate time-sensitive information that directly affects public health and safety.

FY 2025-2026 Goals & Objectives
• Continue to increase the number of subscribers to all digital platforms, expand presence on social media, and strategize social media content that authentically promotes the City Council’s core values, including Norco’s agricultural, animalkeeping lifestyle, small-town community character, and legislative platform • Proactively collaborate with departments to identify new opportunities to showcase department events, projects, programs and services through informative, authentic and engaging multimedia content
ADMINISTRATION FUND 121
Goals, Objectives & Accomplishments Division 707
135

FY 2025-2026 Goals & Objectives (cont.)
• Support the Community Development Department to finalize the 2050 General Plan Update so that it appropriately defines and visually depicts Norco’s all-American, small-town character; agricultural, animal-keeping lifestyle; and agrarian heritage and architecture
• Create and implement official branding and communications policies and procedures to ensure messaging and direction is consistent across all departments • Procure and deploy digital asset management software and prepare the Communications Division’s files for the future SharePoint migration • Enforce the Trademark & Licensing Program to ensure appropriate usage of the Horsetown USA trademarks
FY 2024-2025 Accomplishments
• Received the California Park & Recreation Society (CPRS) Award of Excellence in Marketing & Communications for the Ingalls Event Center website • Coordinated the Mayor Berwin Hanna Bridge Dedication, 2024 State of the City Address with new video component, and 10th Anniversary Celebration of the Veterans Memorial Plaza / 60th Anniversary of the City’s incorporation in conjunction with the 2024 Veterans Day Ceremony
• Surpassed 11,000 followers on Instagram with videos consistently gaining over 10,000 views—the most viewed video surpassed 355,000 views • Redesigned the military banners displayed on Sixth Street and procured new hardware so that banners are displayed with reverence
• Supported the Community Development Department to update the Objective Development Standards and to review the 2050 General Plan Update • Supported the Norco Sheriff’s Substation to plan the Candlelight Vigil honoring the life and service of Deputy Corlew
• Collaborated with the Facilities & Maintenance Department to promote the opening of the new Pikes Peak Park Playground and to develop a wayfinding signage plan at the Ingalls Event Center that showcases the new brand identity and logo • Increased the City’s FlashVote survey panel to 800 residents, and conducted surveys as part of the Parks & Recreation Needs Assessment • Developed relationships with local media and coordinated official City messaging on high-profile, newsworthy topics
136

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 5,000
30305 Auto Mileage 328 500 600 -
30320 Dues, Memberships and Subscriptions 648 1,100 1,000 600 Subtotal - Employee Related 10,561 8,600 6,600 5,600
30400 Office Supplies 120 1,000 1,000 200
30405 Printing & Copies 134 500 500 300
30415 Special Departmental 5,710 5,000 3,000 1,500
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 - - - 18,500
30440 Advertising and Promotion 5,712 5,000 5,000 4,000 Subtotal - Supplies and Services 13,653 20,300 20,400 35,400 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 10,000
35271 Community Outreach 16,319 25,000 15,000 20,000
35311 Sixth Street Banner Program 2,388 29,200 20,300 4,200 35312 State of the City 21,757 15,000 18,700 20,000
Subtotal - Miscellaneous 67,236 89,200 64,000 54,200
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 14,000 42235 Compensated Absences 3,409 - - -
Subtotal - Internal Service Charges 28,109 26,400 26,400 16,500 TOTAL EXPENDITURES $ 326,725 $ 402,900 $ 355,788 $ 357,100

GENERAL FUND
137

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
138

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139

ECONOMIC DEVELOPMENT
140

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
141

COMMUNITY

DEVELOPMENT
142

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
57%
20%
23%
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
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
143

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 $ 2,321,700 MISCELLANEOUS GRANT (122) 36,227 29,700 31,485 -
TOTAL FUNDING SOURCES $ 2,249,729 $ 2,263,500 $ 1,736,012 $ 2,321,700

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 $ 1,330,000 CODE ENFORCEMENT (751) 319,232 379,120 286,817 453,600
BUILDING SAFETY (752) 567,427 655,020 558,499 538,100
TOTAL EXPENDITURES BY DIVISION $ 2,249,729 $ 2,263,500 $ 1,736,012 $ 2,321,700

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 $ 1,045,200 EMPLOYEE RELATED EXPENDITURES 17,432 29,000 13,807 18,000 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 1,129,100 INTERNAL SERVICE FUND CHARGES 164,784 165,900 164,640 102,800 TOTAL EXPENDITURES BY TYPE $ 2,249,729 $ 2,263,500 $ 1,736,012 $ 2,321,700

COMMUNITY DEVELOPMENT SUMMARY
144

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145

PLANNING
146

PLANNING DEPARTMENT
COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Goals, Objectives & Accomplishments Division 750
The Planning Division is managed by the Community Development Director. The Planning Division is responsible for all current and advanced planning projects and reports as well as codecompliance. Current planning is responsible for administering and informing the public on the City’s Zoning ordinance, regulations policies and codes. Current planning projects include the land use entitlement process wherein property owners and developers obtain the right to develop their land consistent with the zoning requirements for the property in question. The process includes site plan review, conditional use permits, variances, tentative tract and parcel maps, zone changes, and specific plans. Current planning includes the necessary environmental analysis, establishment of mitigation measures, and documentation in accordance with the requirements of the California Environmental Quality Act (CEQA).

Advanced planning projects include maintaining the validity and legality of the General plan with periodic updates of the various elements of the General Plan as required by state mandate, or as is needed to reflect changes in state laws. In addition, annexations to the City and changes to the Sphere of Influence (where City boundaries are anticipated to expand in the future) are advanced planning issues.

Advanced planning also includes regional and inter-agency planning to address such issues as regional habitat maintenance, demographic research and compilation, regional transportation planning, air quality, and climate change.

FY 2025-2026 Goals & Objectives
• Complete the City’s 2050 General Plan update.
• Complete the update to the City’s Objective Development Standards (ODS) for multi-family and mixed-use projects.
• Ensure progress in the implementation of actions identified in the City’s 6th Cycle Housing Element, so that it is properly reported to the Department of Housing and Community (HCD).
• Complete and send out the Request for Proposal (RFP) for selection of a developer for the Veterans Affordable Housing project.
• Complete the moratorium on hotels with kitchens following the adoption of any applicable regulations to minimize the effects of this land use in the City of Norco.
• Complete and implement affordable housing programs as committed to in the City of Norco Housing Element, to potentially reestablish emergency home repair programs, home rehabilitation, first time homebuyer programs, and utility bill assistance programs.
147

PLANNING DEPARTMENT
COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Goals, Objectives & Accomplishments Division 750
FY 2024-2025 Accomplishments
• Initiated development of a Request for Proposal (RFP) for the Affordable Veteran’s Housing project.
• Continued the implementation of actions identified in the City’s 6th Cycle Housing Element and reported the actions in the 2025 Housing Element Progress Report to HCD which included:
• An update to the ADU Ordinance for compliance with State Law. • An amendment the Norco Municipal Code (NMC) to include provisions for Farmworker Housing.
• Initiated the process to develop affordable housing programs as committed to in the City of Norco Housing Element, to potentially reestablish emergency home repair programs, home rehabilitation, first time homebuyer programs, and utility bill assistance programs. • Continued implementing the Accessory Dwelling Unit (“ADU”) legalization program for the purpose of voluntary compliance in bringing existing nonpermitted ADUs into compliance with City standards:
• The ADU legalization program and incentives helped legalize 2 ADU's in 2024. Since the inception of the program, 23 applications have been submitted with a total of 3 permits issued.
• Initiated the draft of the General Plan update document with the Goal of having the update completed before the end of the 2025 calendar year. 148

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 $ 262,300 30110 Salaries, Overtime 51 - - -
30200 PERS Retirement 37,576 39,800 37,053 33,100
30201 PERS Employer UAL 62,819 76,900 76,443 133,100
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 3,900
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 496,811 488,160 508,078 509,600 30300 Conferences and Meetings 12,225 16,400 7,000 8,400 30310 Uniforms & Safety Gear - - 200 500
30320 Dues, Memberships and Subscriptions 990 1,500 1,000 1,600 Subtotal - Employee Related 13,215 17,900 8,200 10,500
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 742,952 620,000 270,152 760,000 Subtotal - Contractual & Professional Svcs 742,952 620,000 270,152 760,000 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 34,800 42235 Compensated Absences 5,884 - - -
Subtotal - Internal Service Charges 66,984 64,600 64,600 39,900 TOTAL EXPENDITURES $ 1,326,844 $ 1,199,660 $ 859,211 $ 1,330,000

GENERAL FUND
149

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

GENERAL FUND
55100 Planning Fees $ 34,041 $ 32,000 $ 41,200 $ 52,100 55105 Site Plan (Major/Minor) 92,752 44,236 46,200 58,400 55110 Variance (Major/Minor) 9,525 16,000 8,250 10,400
55125 Tentative Parcel Map 9,337 10,300 15,200 225
55151 General Plan Maintenance/Update Fee 56,664 95,489 103,528 130,900 55155 Sign Review 24,186 27,900 13,140 16,600
55170 Special Event Permit 3,147 3,100 2,325 3,000
55195 Publications 11,007 13,400 908 1,100
55205 Planning Information Letter 942 1,700 1,293 1,600 55210 Architecture Review 1,256 3,100 - 1,400
55220 EIR 326 10,300 1,792 52,000
55235 Landscape Plan Ck Review 3,332 5,200 - 3,400
55260 Addlt Large Animal Unit 356 400 2,256 2,800
55265 Appeals 2,163 2,300 2,319 2,800
TOTAL REVENUES $ 249,034 $ 265,425 $ 238,411 $ 336,725
150

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151

CODE ENFORCEMENT
152

CODE COMPLIANCE
COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Goals, Objectives & Accomplishments Division 751
The Code Compliance Division operates under the direction of the Community Development Director. Code Compliance is responsible for enforcing the Norco Municipal Code, including but not limited to, regulations of the California Building Code (CBC) and International Property Maintenance Code (IPMC); weed, graffiti and abandoned vehicle abatement; business license and commercial vehicle compliance enforcement; grading and excavation requirements and land use regulations.

Compliance officers work closely with all internal departments as well as with Sheriff, Fire and Animal Control to support joint inspections and resource sharing, to further a coordinated City effort in pursuit of Code compliance.

FY 2025-2026 Goals &Objectives
• Develop and implement an abatement program at staff level for prompt elimination of Code violates/public nuisances.
• Implement policy and procedures to record a Notice of Pendency (a lien) on properties with long standing violations to ensure compliance even when a property sells.
• Streamline the application process for vehicle exemption permits and sidewalk vendor permits.
• Streamline the internal processes for tracking of incoming cases so that they are not “lost in the shuffle”.

FY 2024-2025 Accomplishments
• Continued the implementation of the recommendations of the 2022/23 assessment of the existing Code Compliance/Enforcement program, with the ultimate goal of increasing the efficiency and effectiveness of the Code Enforcement Division.
• Implemented procedures to reflect amendments to the NMC that were in line with recommendations of the 2022/23 assessment.
• Completed the new Administrative Citation, Notice and Order to Abate, and Notice of Violations enforcement documents, to align with Government Code requirements.
• Upgraded the part-time Code Enforcement Supervisor position to full-time. 153

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 $ 220,900 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 2,000
30200 PERS Retirement 16,306 18,800 11,378 17,600
30201 PERS Employer UAL - 600 306 1,000
30205 Employee Group Insurance 25,044 25,400 29,961 60,800 30215 Medical Savings Account 36 - 22 -
30220 FICA/Medicare Insurance 3,171 3,500 1,897 3,300
30225 Sick Leave Buy Back - 1,000 504 500
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 263,035 210,620 193,185 306,100 30300 Conferences and Meetings 1,496 5,800 1,000 3,100
30310 Uniforms & Safety Gear 265 1,000 1,000 800
30320 Dues, Memberships and Subscriptions 200 300 400 400 Subtotal - Employee Related 1,962 7,100 2,400 4,300
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 20,900 42235 Compensated Absences 2,000 - - -
Subtotal - Internal Service Charges 46,500 47,200 45,940 29,000 TOTAL EXPENDITURES $ 319,232 $ 379,120 $ 286,817 $ 453,600 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
154

Page Intentionally Left Blank
155

BUILDING & SAFETY
156

BUILDING & SAFETY
COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Goals, Objectives & Accomplishments Division 752
The Building and Safety Division operates under the direction of the Building Official, with two Community Development Specialists and one Building Inspector. This Division is responsible for the administration of the health and safety related codes from the California Building Code. The primary purpose of the Building and Safety Division is to insure the safety, health and accessibility of citizens in the built environment. To ensure this compliance, the Building Division permits new and remodel construction providing plan check services, permitting services, construction inspections, final building inspections, certificate of occupancy inspections, and enforcement on the provisions of the Code for unsafe conditions. The Building Division coordinates the review of building plans with the Fire, Engineering and Planning Divisions, as well as with County and State agencies when necessary.

FY 2025-2026 Goals & Objectives
• Finalize the pre-approved Accessory Dwelling Unit (ADU) plans and make them available via the City’s website for use by Norco’s residents in compliance with State Law.
• Continue digitizing and scanning the remaining portion of the Building and Safety records that included past permits and large copies of paper plans. • Implement and comply with the State-wide requirements for legalization of ADUs that were constructed prior to 2020.
• Assess the efficiency of providing Building Official and Building Inspector services through contractual services.
• Adopt the 2025 California Building Code which takes effect on January 1, 2026.

FY 2024-2025 Accomplishments
• Digitized and scanned a large portion of the Building and Safety records that included past permits and large copies of paper plans.
• Implemented the streamline review for solar energy applications through Solar APP+ (a third party vendor) in 2025 for compliance with State law. • In addition to the Solar APP+, the Building Division also implemented a digital plan check and permit issuance process via email for solar plans. 157

BUILDING & SAFETY
COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Goals, Objectives & Accomplishments Division 752
FY 2024-2025 Accomplishments (cont’d)
• Initiated the creation of pre-approved Accessory Dwelling Unit (ADU) plans for compliance with State Law.
• Continued to administer the ADU Legalization program. • Implemented live on-site inspection results via the wireless technology for documentation into New World (permitting process software). 158

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 $ 138,100 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 11,000
30201 PERS Employer UAL 31,325 38,800 38,451 600
30205 Employee Group Insurance 63,427 72,300 57,240 40,900 30215 Medical Savings Account 84 - 51 -
30220 FICA/Medicare Insurance 4,458 5,300 3,419 2,500
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 433,947 431,620 401,454 229,500 30300 Conferences and Meetings 1,900 2,000 1,207 1,500
30310 Uniforms & Safety Gear - 1,000 1,000 700
30320 Dues, Memberships and Subscriptions 355 1,000 1,000 1,000 Subtotal - Employee Related 2,255 4,000 3,207 3,200
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 96,763 266,200 Subtotal - Contractual & Professional Svcs 75,021 160,000 96,763 266,200 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 27,900 Subtotal - Internal Service Charges 51,300 54,100 54,100 33,900 TOTAL EXPENDITURES $ 567,427 $ 655,020 $ 558,499 $ 538,100

GENERAL FUND
159

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
160

Page Intentionally Left Blank
161

LEAP GRANT
162

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
163

COMMUNITY SERVICES
164

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

COMMUNITY SERVICES SUMMARY
121/122/123/131
Various
94%
0%
4%
1% 1%
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
33%
13%
13% 0%
33%
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
165

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 $ 2,815,003 MISCELLANEOUS GRANTS FUND (122) 901,948 936,500 1,098,952 - RIVERSIDE RCTC (122) 89,741 116,465 116,191 120,494
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 $ 2,982,497

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 $ 999,200 YOUTH & TEEN (731) 489,575 518,841 473,170 398,450
SR. CITIZEN (735 & 735A & 122-735A) 339,341 429,551 378,625 373,647 MISCELLANEOUS GRANTS (122) 901,948 936,500 1,098,952 -
ANIMAL CONTROL (765) 1,031,120 1,052,530 1,077,364 974,400 SPECIAL EVENTS (720) 155,014 208,750 174,122 189,800
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 $ 2,982,497

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 $ 2,080,549 EMPLOYEE RELATED EXPENDITURES 25,089 37,700 22,400 17,259 SUPPLIES AND SERVICES 205,159 188,095 186,002 165,211
MAINTENANCE AND RENTALS 26,213 53,100 46,367 29,300
OPERATIONS AND UTILITIES 147,909 144,056 173,896 157,538 CONTRACTUAL AND PROFESSIONAL SERVICES 262,595 342,463 342,143 282,800 MISCELLANEOUS 7,695 9,300 9,300 8,255
GRANT & COMMUNITY PROGRAMS 901,948 936,500 1,098,952 -
INTERNAL SERVICE FUND CHARGES 354,677 357,400 357,400 241,585 CAPITAL OUTLAY 3,648 266,235 266,235 -
TOTAL EXPENDITURES BY TYPE $ 3,972,584 $ 4,463,637 $ 4,475,289 $ 2,982,497

COMMUNITY SERVICES SUMMARY
121/122/123/131
Various
166

Page Intentionally Left Blank
167

RECREATION
168

RECREATION & LEISURE SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 730
The Recreation Division is committed to enhancing the quality of life for all community members, both now and into the future, through its belief: "Parks Make Life Better." By offering a variety of activities and resources, the Division strives to create an environment where every resident feels a sense of belonging. Community Services play a vital role in fostering relationships and enriching residents' lives, through special interest classes, facility rentals and vibrant community special events.

Through safe recreational programs and leisure opportunities, the Division promotes physical and social development across all age groups, interests, and abilities. As dedicated professionals, the Recreation Division plans, organizes, implements, and evaluates comprehensive year-round recreation programs, services, and leisure classes to meet the evolving needs of the community while striving to promote agriculture and an animal keeping lifestyle that make Norco unique, consistent with Strategic Direction #1 and #3.

The Division actively fosters community partnerships by collaborating with local businesses and service groups, cultivating meaningful and enduring relationships that contribute to the community's economic growth. Signature events, such as the National Day of the American Cowboy and the Horsetown Parade of Lights and Christmas Festival, attract participants from across the region, bolstering the local economy and providing opportunities for cultural and community celebration. These events play a pivotal role in uniting individuals and promoting the development of a thriving and cohesive community.

Volunteer contributions are essential to the Division's success, providing invaluable support for a wide range of initiatives throughout the City. Additionally, the Recreation Division coordinates efforts with various local nonprofit private youth sports organizations through the management and rental of City fields and facilities, ensuring their effective use in meeting community needs.
2025 - 2026 Goals & Objectives
• Continue community education on the Collaborative Homeless Outreach Program (City Net) and enhance support and resources to address homelessness, focusing on its impact on quality of life for community members and businesses. • Continue collaboration with the Communications team to enhance marketing and outreach strategies, to increase overall education and participation in recreation and community services programs offered.
• Increase the availability of field spaces for short-term rentals during the off-season of sports activities.
•
169

RECREATION & LEISURE SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 730
2025 - 2026 Goals & Objectives (cont’d)
• Introduce at least three new diverse contract class opportunities to address community needs, promoting agriculture and animal keeping, while encouraging social engagement, and creating meaningful experiences. • Streamline the park and shelter rental process by transitioning to an online database, simplifying availability checks and rental transactions for residents. • Improve the vendor vetting and application process for Special Events by implementing an online registration process for smoother application and approval workflows.
• Enhance the event application process for the Silverlakes Sports Complex through cross-departmental collaboration, ensuring efficient reviews and approvals, thus expediting event planning and execution.
2024- 2025 Accomplishments
• Secured $39,880 in monetary contributions and $10,000 in in-kind community partnership donations to support Citywide Special Events, including the Springtastic Easter Egg Hunt, Summer Concerts and Movies in the Park, Fourth of July, Day of the Cowboy, Patriot Day, Trunk or Treat, Día De Los Muertos, and the Christmas Festival and Parade of Lights.
• Partnered with the Ecological Agricultural Training Cultural Center and Farm to expand the third annual Día De Los Muertos Celebration at Pikes Peak Park, creating opportunities for Norco farmers and artisans to showcase and sell their products. This collaboration included Norco College and Norco United, with performances by Grupo Folklórico Tradición Mexicana, a local Folklórico group. • Provided staff training and professional development through participation in the annual California Parks and Recreation Society Conference and training programs such as Women in Leisure Service, Local Government Supervisory Course, and the Southern California Municipal Athletic Federation.
170

RECREATION & LEISURE SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 730
2024- 2025 Accomplishments (cont’d)
• Collaborated with City Net to conduct the 2025 Point in Time Count, with support from the Norco Sheriff Station and the County of Riverside Department of Housing and Workforce Solutions. This initiative connected unsheltered individuals within the City to essential resources and services.
• Expanded contract class offerings, introducing ten new dance classes for ages 2–18, including Kung Fu, and increased availability with Saturday sessions. • Partnered with Baseline Buckets to launch a Basketball Skills Training contract class, offered between Youth Basketball League seasons. To date, four successful sessions have been held, averaging 16 participants per session.
171

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 $ 409,000 30105 Salaries, Part Time 30,426 39,000 18,000 27,000
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 44,700
30201 PERS Employer UAL 92,228 117,443 80,395 133,700
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 6,400
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 1,000 450 700
30245 Workers Compensation 14,310 - - -
Subtotal - Salaries and Benefits 718,226 635,839 594,981 719,100 30300 Conferences and Meetings 9,195 15,000 6,000 5,000 30310 Uniforms & Safety Gear 1,000 1,000 1,000 800
30320 Dues, Memberships and Subscriptions 870 1,000 1,000 1,000 Subtotal - Employee Related 11,065 17,000 8,000 6,800
30400 Office Supplies 5,473 6,000 6,000 1,000
30415 Special Departmental 12,782 13,225 13,000 9,400
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 32,400 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 2,000 500 Subtotal - Miscellaneous 800 2,000 2,000 500
34100 Contractual Services 16,527 26,400 26,400 6,000
34130 Financial Services 16,919 14,500 19,900 17,000
34145 Recreation Instructors 50,196 50,563 54,100 71,000 34150 Special Events 9,449 57,500 57,500 -
Subtotal - Contractual & Professional Svcs 93,090 148,963 157,900 94,000

GENERAL FUND
172

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

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 55,700 Subtotal - Internal Service Charges 86,700 90,900 90,900 70,000 43100 Equipment 3,648 - - -
Subtotal - Capital Outlay 3,648 - - -
TOTAL EXPENDITURES $ 1,010,380 $ 998,230 $ 968,081 $ 999,200 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
173

YOUTH, SPORTS

AND FAMILY
174

YOUTH, SPORTS & FAMILY SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 731
Division 731 includes Youth and Family Services and Youth and Adult Sports. The division establishes a foundation and provides clear recreational opportunities where children, families, and adults can grow emotionally, intellectually, socially, and physically through leisure recreation in a safe and wholesome environment. Embracing the diversity of the community, this Division addresses intergenerational convergence and increases cultural unity. Among the recreational experiences offered that promote health and wellness and foster human development are Wee People Playschool, Kidz Camps, youth basketball and tee ball, and an adult basketball league.

The division creates partnerships with various local service organizations and agencies such as Norco Lions Club, Norco Kiwanis, and United Neighbors Involving Today’s Youth (UNITY) to promote constructive recreational opportunities for the youth. Continuous partnerships are a necessity to sustain programs and special events within the division.

The Youth Division works closely with Corona Norco Unified School District (CNUSD) Positive energy, countless opportunities, and deliberate investments in youth are important aspects, which we promote in our community and can be proud of.

This Division strives to expand sports programs for youth and adults to enjoy building a sense of community, promoting healthy lifestyle opportunities, and fostering a competitive and cooperative spirit.
2025 – 2026 Goals & Objectives
• Strengthen marketing and outreach strategies for all sports and youth services by identifying and utilizing new youth program specific marketing channels to increase program participation.
• Restore attendance for the Wee People Playschool program to pre-pandemic levels by filling three classrooms for sessions on Mondays, Wednesdays, and Fridays.
• Expand the Mobile Recreation program by securing a minimum of three shelter park rentals within the next year.
• Maintain the partnership with the Corona-Norco Unified School District (CNUSD) to continue offering the Mobile Recreation program for the 2025-2026 school year, while also participating in the CNUSD Summer Boost program. • Enhance the Summer Kidz Camp by introducing local field trips every other week in collaboration with the Senior Center shuttle.
• Establish an additional adult sports league to diversify program offerings. The league will feature weekly games and a tournament at the end of the season. 175

YOUTH, SPORTS & FAMILY SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 731
2025 – 2026 Goals & Objectives (cont’d)
• Relaunch the recognition program at Riley Gym to celebrate Wayne Makin Award winners and league champions, while also increasing sponsor visibility and recognizing program participants.
• Organize a teen event where local teen musicians and artists can perform and display their work.
2024 – 2025 Accomplishments
• Online ticket sales for Breakfast with Santa increased by 114 compared to 2023, resulting in a total of 920 tickets sold.
• The Mobile Recreation Park and Play team actively participated in a variety of events, including CNUSD open houses, back-to-school nights, the Hope Collaborative event, the 100 Mile Club RUN4KIDS event, Corona-Norco Day of the Child, YMCA Healthy Kids Day, school job fairs, RSO events, and various Cityhosted events. From July 2024 through April 2025, the program served over 575 participants.
• Youth Services collaborated with the Corona-Norco Unified School District to provide the Mobile Recreation Park and Play program as part of the Expanded Learning Opportunities Program (ELO-P) after-school initiative. This program, focused on promoting personal development, wellness, and community engagement, was offered at Hegland Elementary, Norco Elementary, Riverview Elementary, and Sierra Vista Elementary, in alignment with the CNUSD schedule. • The Open Gym schedule was expanded to five days per week, along with the introduction of a monthly fee structure to enhance program sustainability and growth.
• The Adult Basketball program was revitalized, hosting three seasons with growing participation: five teams in fall, eight in winter, and twelve in spring. • A grant was secured from the National Recreation and Park Association (NRPA) to provide comprehensive training for all volunteer coaches and staff, emphasizing best practices in youth development and coaching techniques. • A partnership was formed with the Southern California Municipal Athletic Federation (SCMAF) to host a Youth Basketball Tournament of League Champions, which brought together teams from 10 different cities in the Inland Empire.
176

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 176,850 200,100 175,880 121,400 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 43,900
30205 Employee Group Insurance 34,699 38,900 26,437 28,200 30220 FICA/Medicare Insurance 3,857 4,600 4,067 3,400
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 3,100
30245 Workers Compensation - - 36 -
Subtotal - Salaries and Benefits 369,429 402,600 362,660 324,100 30300 Conferences and Meetings 1,295 5,500 3,500 1,500
30310 Uniforms & Safety Gear 200 200 200 200
30320 Dues, Memberships and Subscriptions 417 500 500 500 Subtotal - Employee Related 1,912 6,200 4,200 2,200
30400 Office Supplies 756 1,000 1,000 500
30415 Special Departmental 29,277 20,600 18,000 15,400
30430 Small Office Equipment 1,096 - - 250
30485 Wee People Special Events 445 500 500 -
Subtotal - Supplies and Services 31,574 22,100 19,500 16,150 32200 Building and Ground Maintenance - 600 - -
Subtotal - Maintenance & Rentals - 600 - -
33100.20 Electricity Charges 4,607 6,350 6,200 3,000
33100.25 Natural Gas 603 721 360 300
33100.30 Telephone Charges 9 52 50 100
33100.35 Wireless 515 618 600 300
Subtotal - Operations & Utilities 5,733 7,741 7,210 3,700 34100 Contractual Services 18,994 15,000 15,000 12,500
Subtotal - Contractual & Professional Svcs 18,994 15,000 15,000 12,500 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 34,800 42235 Compensated Absences 1,033 - - -
Subtotal - Internal Service Charges 61,933 64,600 64,600 39,800 TOTAL EXPENDITURES $ 489,575 $ 518,841 $ 473,170 $ 398,450

GENERAL FUND
177

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

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
178

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179

SENIOR CITIZENS
180

SENIOR CITIZENS SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 735
The City of Norco Rose M. Eldridge Senior Center provides social and recreational experiences as well as valuable resources to older adults. The senior center facilitates programs and activities that enhance the physical, mental, emotional and social health of seniors, and supports seniors as they preserve their independent living. The senior center strengthens the safety and security of those it serves and strives to foster the development of older adults. Through its many programs, services and activities which promote health and wellness (including a 1.4-acre award-winning garden), this population has the opportunity to increase cultural unity and quality of life, all while creating lasting memories
Special events, a congregate meal program, a door-to-door transportation program, senior excursion program, counseling and referral programs also assist in achieving these important goals in a safe and caring environment. Through intergenerational programming, activities facilitate in community problem solving and give individuals an opportunity to make a positive impact on those they encounter. Additionally, as mature adults are more active longer in life, staff is committed to keeping up with the changing trends to provide quality programming to new generations.

This Division creates partnerships with many agencies including but not limited to Norco Community College, Riverside County Office on Aging, Riverside County Transportation Commission, Inland Counties Legal Services, HICAP and Corona Regional Medical Center to bring information and resources to the senior center and take advantage of the resources available to the older adult community.

This Division also strengthens community image and sense of place through the Party Pardners program, a therapeutic program for developmentally challenged adults. Party Pardners provides a recreational opportunity for a unique group of individuals within the city and surrounding communities. This rewarding program promotes a sense of belonging, encourages everlasting friendships and creates lifelong memories. 2025 – 2026 Goals & Objectives
• Expand program offerings by introducing at least three contract classes in art, music, fitness or language that run during evenings.
• Host quarterly workshops on sustainable gardening and urban agriculture in the Senior Center Garden, collaborating with local experts and community farms. • Launch an intergenerational mentorship program, connecting seniors with local youth for skill-sharing and social interaction.
181

SENIOR CITIZENS SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 735
2025 – 2026 Goals & Objectives (cont,d)
• Continue to partner with local schools and organizations and Norco College to host educational events and workshops for observances like Asian American Pacific Islander Month, Black History Month, Hispanic Heritage Month and various other cultural celebrations throughout the year.
• Organize outreach efforts to local businesses and organizations to participate in tabling events, aiming to secure sponsorships and donations for the Party Pardners program. Host at least three tabling events annually. 2024 – 2025 Accomplishments
• The Senior Center, supported by a grant from the National Recreation and Park Association (NRPA), has incorporated AAEBI (arthritis appropriate evidencebased intervention) Fit & Strong into its daily programming. The class meets twice a week.
• Added a volunteer instructor to the weekly Yoga class at the Senior Center, meeting twice a week with an average attendance of 20 participants. • The Senior Center has revitalized the Ukulele Class. In addition, a Guitar and Strings Club was also established. This was made possible by a volunteer. • The Senior Center partnered with Riverside County Office on Aging to add an iPad providing resources to help seniors connect with services across Riverside County.

This was made possible by The Access to Technology Program, funded by the California Department of Aging. Additionally, Based on participant feedback, the Senior Center has added a water bottle filling station and a vending machine. • Staff from the Senior Center attended three training sessions: Women in Leasure Services, CPRS Aging Section Senior Symposium, and CPRS Mini Conference.

Additionally, Specialist, Cindy Garcia, was awarded the City of Norco part-time employee of the year award.
• In recognition of Volunteer Appreciation Month in April, the Senior Center hosted its inaugural Volunteer Appreciation Brunch. This new event fosters a sense of community and gratitude among volunteers and facilitates connections between program instructors and participants.
182

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 50,000
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 1,600
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 1,300
30245 Workers Compensation 175 - - -
Subtotal - Salaries and Benefits 114,841 177,888 124,958 138,900 30300 Conferences and Meetings 1,439 3,000 2,500 650
30310 Uniforms & Safety Gear 300 300 300 100
30320 Dues, Memberships and Subscriptions 185 300 200 200 Subtotal - Employee Related 1,924 3,600 3,000 950
30400 Office Supplies 130 700 700 500
30415 Special Departmental 9,242 5,000 5,000 8,800
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 14,300 32200 Building and ground maintenance 4,303 5,500 5,500 1,000 Subtotal - Maintenance & Rentals 4,303 5,500 5,500 1,000 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 19,500 42235 Compensated Absences 957 - - -
Subtotal - Internal Service Charges 44,385 50,200 50,200 28,800

GENERAL FUND
183

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

GENERAL FUND
TOTAL EXPENDITURES $ 203,370 $ 253,088 $ 202,638 $ 191,080 184

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

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
185

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 92
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 40,134 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 2,474
Subtotal - Supplies and Services 1,159 2,970 2,970 3,061 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 $ 62,073

GENERAL FUND
186

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 99 185
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 86,815 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 $ 120,494 53500 RCTC Grant $ 89,741 $ 116,465 $ 116,191 $ 120,490 TOTAL REVENUES $ 89,741 $ 116,465 $ 116,191 $ 120,490

MISCELLANEOUS GRANTS
187

PARTY PARDNERS

NANCY NEWMAN TRUST
188

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
189

MISCELLANEOUS GRANTS
190

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
190a Page 640 of 1577
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
191

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ANIMAL SERVICES
192

ANIMAL SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 765
The City of Norco Animal Services Division (NAS) provides a comprehensive range of animal-related services to a growing community of over 26,000 residents across more than 7,000 households. Norco Animal Services is a solution-driven, resourceful, and compassionate division dedicated to protecting both the animals and the residents they serve. It fosters the celebration and nurturing of the animal-human bond, engaging the hearts, hands, and minds of the community. The Division’s mission emphasizes the health and well-being of pets while supporting the unique animal-keeping and equestrian lifestyle integral to the community’s identity.

NAS cares for approximately 1,000 impounded animals each year, achieving a high success rate in adopting out dogs, cats, rabbits, guinea pigs, testudinidae, and livestock.

The Division participates in various events, including pet expos, National Night Out, community outreach initiatives, rodeos, and other regional activites. Collaborating with fosters, rescues, and other agencies, NAS works to place animals in loving homes or provide necessary rehabilitation. In partnership with licensed wildlife rehabilitators, NAS has also been successful in re-releasing wild animals. Additionally, the Division offers emergency rescue assistance, further strengthening the community’s image. These efforts are supported by a dedicated group of volunteers who are committed to animal welfare.

By adhering to state, federal, and local ordinances and laws related to animal keeping, NAS ensures the health and welfare of animals within the community and neighboring areas. The Division investigates and prosecutes cases of animal abuse and neglect, addressing approximately 2,000 calls annually.

NAS is comprised of four Animal Control Officers, all members of the Norco Animal Rescue Team (NART). Together, NAS and NART respond to large livestock emergency calls from Norco residents and businesses, while also collaborating with the Riverside County Department of Animal Services to address such emergencies throughout Western Riverside County.

Aligned with the Strategic Plan, NAS aims to enhance the quality of life for all community members by promoting public health, safety, and wellness initiatives. This is accomplished through public education on animal-related topics, sending sympathy cards for recently departed pets, and developing and refining local municipal codes. NAS is a professional, qualified, and dedicated team that continually seeks to improve its skills and deliver exceptional customer service to better support the community, its animal companions, and one another.
193

ANIMAL SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 765
2025-26 Goals & Objectives
• The Division remains committed to providing exceptional customer service and support to residents with an educational first approach and through positive person-to-person interactions. Support will include assistance with municipal coderelated inquiries and addressing animal-related concerns. • Animal Services will offer at least two training opportunities for staff and volunteers.

Topics will include dog body language, dog handling, livestock management, wildlife handling, and administrative procedures to enhance overall effectiveness and safety.
• Animal Services will work to reintroduce "Meet and Greet" sessions and conduct at least two sessions at local schools and through the Community Services Department programs (Wee People, Summer Camp) where officers will interact with students, answer questions, and provide educational "show-and-tell" sessions featuring young animals.
• Monthly adoption specials will continue to focus on placing dogs and cats that have been at the shelter for over 90 days. These efforts will align with the annual "Clear the Shelter" campaign in August and September to maximize adoption opportunities.
• Efforts to recruit new members for the Norco Animal Rescue Team (NART) will continue, alongside maintaining a strong partnership with Riverside County Animal Services to address livestock-related emergencies efficiently. 194

ANIMAL SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 765
2024-2025 Accomplishments
• Animal Services actively engaged with the community by attending various events, including pop-up gatherings at City parks, National Night Out, Easter Egg Hunt, Christmas Festival, and Trunk-or-Treat. Information booths were set up to answer questions about services, provide tips for improving animals' lives, and distribute educational handouts on spaying, neutering, microchipping, and pet care. Flyers provided to the community also highlighted local veterinary services and government assistance programs.
• Animal Services hosted its first open-house event, "Pawsitive Vibes," on February 1, 2025. This event featured shelter tours, Q&A sessions about field operations, pet adoptions, and collaborative activities with NART and Community Services, including mobile recreation and a food truck.
• Significant upgrades were made to the shelter, including the renovation of water bowls in kennels, livestock area enhancements, and the replacement of perimeter fencing and gates, in collaboration with Facility Maintenance. • The shelter continued its monthly adoption specials for dogs and cats that had been at the shelter for over 90 days, resulting in the successful placement of twelve out of fourteen dogs into loving homes.
• In partnership with Vet Care Services, Animal Services hosted thirteen low-cost vaccination clinics, assisting 343 dogs and 39 cats.
• Administrative staff organized training sessions for team members and volunteers, covering topics such as dog body language, livestock handling, wildlife management, and office procedures.
195

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 33,500
30200 PERS Retirement 30,507 31,000 34,555 34,600
30201 PERS Employer UAL 40,298 49,400 58,283 79,900
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 1,500 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 2,000
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 683,852 712,030 717,514 705,800 30300 Conferences and Meetings 3,509 3,800 2,000 2,000
30310 Uniforms & Safety Gear 5,849 6,100 4,500 4,500
30320 Dues, Memberships and Subscriptions 100 500 400 500 Subtotal - Employee Related 9,458 10,400 6,900 7,000
30400 Office Supplies 6,820 6,700 6,700 6,000
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 60,800 32200 Building and Ground Maintenance 13,471 16,500 16,500 - Subtotal - Maintenance & Rentals 13,471 16,500 16,500 - 33100.10 Water Charges 9,616 14,000 14,000 13,700
33100.20 Electricity Charges 20,907 22,700 23,700 24,900 33100.30 Telephone Charges 4,543 3,300 6,550 5,500
33100.35 Wireless 2,349 2,200 3,200 2,400
Subtotal - Operations & Utilities 37,415 42,200 47,450 46,500 34100 Contractual Services 17,837 43,000 47,000 43,000
34160 Spay & Neuter 32,921 31,400 32,000 25,000
Subtotal - Contractual & Professional Svcs 50,758 74,400 79,000 68,000 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 41,800 42235 Compensated Absences 98 - - -
Subtotal - Internal Service Charges 138,498 135,500 135,500 86,300 TOTAL EXPENDITURES $ 1,031,120 $ 1,052,530 $ 1,077,364 $ 974,400

GENERAL FUND
196

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

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
197

FACILITIES &

MAINTENANCE
198

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%
33%
33%
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
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
199

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 $ 4,122,450 TOTAL FUNDING SOURCES $ 4,156,499 $ 4,270,917 $ 4,044,420 $ 4,122,450

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 $ 1,392,700 FACILITIES MAINTENANCE (738) 1,324,417 1,367,417 1,296,399 1,369,700 PARKS MAINTENANCE (733) 1,540,415 1,440,800 1,435,909 1,347,000 SPECIAL EVENTS (720) 1,213 8,100 18,210 13,050
TOTAL EXPENDITURES BY DIVISION $ 4,156,499 $ 4,270,917 $ 4,044,420 $ 4,122,450

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 $ 1,691,100 EMPLOYEE RELATED EXPENDITURES 25,389 31,200 19,500 12,000 SUPPLIES AND SERVICES 47,081 37,700 43,700 39,200
MAINTENANCE AND RENTALS 172,768 192,000 164,000 163,500 OPERATIONS AND UTILITIES 743,297 811,100 794,300 776,900 CONTRACTUAL AND PROFESSIONAL SERVICES 1,422,996 1,262,500 1,275,510 1,182,450 INTERNAL SERVICE FUND CHARGES 328,454 349,800 349,800 257,300 CAPITAL OUTLAY - 36,817 - -
TOTAL EXPENDITURES BY TYPE $ 4,156,499 $ 4,270,917 $ 4,044,420 $ 4,122,450

FACILITIES AND MAINTENANCE SUMMARY
121
733 / 737 / 738
200

Page Intentionally Left Blank
201

PARK MAINTENANCE
202

FACILITIES AND MAINTENANCE
PARKS MAINTENANCE FUND 121
Goals, Objectives & Accomplishments Division 733
The mission of the Parks Maintenance Division is to provide residents with wellmaintained parks, trails, and open spaces that support both passive and active recreation in a safe and secure environment. The Division is responsible for overseeing 16 active and passive parks spanning more than 167 acres, 700 acres of open space, equestrian trails, and neighborhood park arenas. Its primary goal is to protect, enhance, and extend the lifespan of the City’s active recreational spaces and natural assets.

As a key partner to the Community Services Department, Facilities Maintenance Division, and local sports leagues, the Parks Maintenance Division plays a vital role in supporting the community's recreational needs. The Division is committed to maintaining high standards for cleanliness, facility presentation, and providing exceptional recreational experiences that meet the needs of the residents.

In addition to park and facility upkeep, the Division manages the landscape maintenance services contracts for the City’s Parks, Facilities, and Landscape Maintenance Districts (LMDs). Responsibilities include maintaining park fencing, walkways, equestrian trails, neighborhood park arenas, playgrounds, tennis courts, and basketball courts, ensuring these assets remain functional and visually appealing.

The Division also oversees Fleet Maintenance for the City of Norco. This includes managing the documentation and oversight of all vehicle and equipment maintenance, tracking maintenance records, mileage, fuel consumption, routine upkeep, GPS monitoring, and the procurement of new vehicles and equipment to support the City’s operations.

FY 2025-2026 Goals & Objectives
Implement Capital Programs and Measure R Projects:
• Citywide Park Enhancements: Continue to improve park facilities and amenities across the City, enhancing recreational opportunities. • Community Center Playground & Pour-In-Place Project: Develop a modern, accessible playground at the Community Center, incorporating durable, safe, and inclusive play surfaces.
• Design of the Neil Snipes Restroom Upgrade Project: Complete the design phase for the renovation and modernization of restrooms at Neil Snipes Park, improving accessibility and user experience.
• Park Light post Replacement & Repair: Undertake the replacement and repair of park light posts to enhance safety, functionality, and aesthetics across all parks.
203

FACILITIES AND MAINTENANCE
PARKS MAINTENANCE FUND 121
Goals, Objectives & Accomplishments Division 733
FY 2025-2026 Goals & Objectives (cont’d)
• Design Park Signage Project: Design and implement updated, clear, and cohesive monument signage throughout parks, ensuring better navigation and visibility.
• City Hall Landscaping Upgrades: Revitalize the landscaping around City Hall to enhance curb appeal and create a more welcoming environment for residents and visitors.
• Kips Korner ADA Improvements: Complete ADA accessibility improvements at Kips Korner Park, ensuring it meets the needs of all residents, regardless of ability.
• Continue Wayne Makin Park Renovations: Proceed with planned renovations at Wayne Makin Park during the offseason, ensuring minimal disruption to park users while upgrading key amenities.

FY 2024-2025 Accomplishments
• Pikes Peak Playground Replacement Project: This initiative involved the installation of an inclusive playground designed with scientific principles to foster the development of children of all abilities. The playground features a zipline, swings, disk spinners, and a variety of play equipment, ensuring recreational opportunities for children with diverse needs. As the most heavily used park in the City, this upgrade significantly enhances the park experience for Norco’s residents.
• Parmenter Park Parking Lot Replacement Project: This project focused on major improvements to Parmenter Park, including the installation of ADAcompliant access to the restrooms and sports fields. It also involved repaving the parking lot with necessary NPDES improvements. Additionally, new water lines were installed to replace over 60-year-old infrastructure, and a new backflow preventer was installed for the domestic water supply to the park. • Citywide Park Enhancements: The completion of the citywide upgrade of all white vinyl fencing in City Parks was a major accomplishment. This project replaced deteriorated and broken fences, improving the aesthetics and safety of the parks. The funding also facilitated the installation of a new American flag sign inside the Moreno Arena and provided enhancements such as new trash cans, BBQ grills, paint for shelter refurbishment, improved signage, and upgrades to Wayne Makin Park.
204

FACILITIES AND MAINTENANCE
PARKS MAINTENANCE FUND 121
Goals, Objectives & Accomplishments Division 733
FY 2024-2025 Accomplishments (cont’d)
• Parks Light Post Repair and Maintenance: Ongoing maintenance and repair of light posts across parks were successfully carried out to improve safety and park aesthetics.
• Veterans Memorial Slope Landscaping Project: This project utilized hydroseeding technology, reducing costs significantly. The hydroseeding incorporated California Native, drought-tolerant plants, and was completed during the winter months. If deemed successful, this technique will be expanded to other slopes where erosion issues exist, enhancing slope stability and reducing future maintenance needs.
• Parking Lot Slurry Project: Ingalls Event Center & Memorial Way: This project was strategically aligned with the Public Works Slurry Seal project to achieve cost savings through economies of scale. Completed in Spring 2025, it extended the lifespan of the primary interior roadway at the Ingalls Event Center. • Park Arenas Improvements: Enhancements to neighborhood park arenas included improvements to drainage, lighting, and footing maintenance.

Additionally, a donated round pen was installed at Basin Park to improve facility offerings.
• Management of Landscape Maintenance Districts: Comprehensive management of all five Landscape Maintenance Districts within the City was maintained, along with the landscape maintenance for all City parks and facilities, ensuring high standards of care and upkeep.
205

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 64,500
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 45,000
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 4,300
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 1,700
30245 Workers Compensation 396 - - -
Subtotal - Salaries and Benefits 387,775 375,400 376,509 414,600 30300 Conferences and Meetings 3,443 3,500 3,000 -
30310 Uniforms & Safety Gear 2,307 2,500 2,500 2,500
30320 Dues, Memberships and Subscriptions 640 2,000 1,000 500 Subtotal - Employee Related 6,389 8,000 6,500 3,000
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 225,658 275,000 250,000 230,000
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 288,971 326,400 315,300 295,300 34100 Contractual Services 715,203 620,400 630,000 546,600 Subtotal - Contractual & Professional Svcs 715,203 620,400 630,000 546,600

GENERAL FUND
206

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

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 14,000 42235 Compensated Absences 1,786 - - -
Subtotal - Internal Service Charges 80,986 64,100 64,100 44,500 TOTAL EXPENDITURES $ 1,540,415 $ 1,440,800 $ 1,435,909 $ 1,347,000 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
207

INGALLS EVENT CENTER
208

FACILITIES AND MAINTENANCE
Ingalls Event Center FUND 121
Goals, Objectives & Accomplishments Division 737
The Ingalls Event Center is a versatile and expansive facility, encompassing two covered arenas, The Hall, The Barn, Veterans Memorial Plaza, various parking lots, and The Turf at Pikes Peak Park, all spread across approximately 40 acres.

This Division is dedicated to the comprehensive management of the Center, overseeing its maintenance, operations, and capital improvement projects. Additionally, the Division handles event scheduling, striving to provide superior customer service by adapting to diverse client needs through the center’s multi-purpose facilities.

The operations also include ensuring the smooth setup and maintenance of events.

This involves daily grooming of the arenas and preparation of essential equipment, including pipe panels, roping chutes, catch pens, cattle sorters, and specialized gear for equestrian and agricultural events. Given the variety of events held at the center, multiple venues can host simultaneous activities, showcasing the staff’s adaptability and the versatility of the Event Center.

One of the key operational highlights is the continuous updating of the Ingalls Event Center’s website calendar, which provides the public with information about upcoming events. The Division also offers community access to the Clark Arena for open riding sessions on Mondays, Wednesdays, and Fridays from 10 a.m. to 3 p.m.

In FY 24/25, the Ingalls team successfully launched Kids Fun Day, an event for young equestrians (17 and under) to participate in fun, competitive activities on horseback.

This event proved to be highly successful, and plans are already in motion to expand such community-focused activities moving forward.

FY 2025-2026 Goals & Objectives
Programs and Projects:
• Facilities and Maintenance Staff Trailer – Develop a dedicated trailer to support on-site maintenance teams.
• Moreno Arena LED Lighting Upgrades – Complete the upgrade of lighting systems in the Moreno Arena for improved energy efficiency and event quality. • The Hall Roof Hugger System – Install a new roof system to enhance energy conservation and prolong the facility's lifespan.
• Finalize Design of Nellie Weaver Hall Parking Lot Improvements – Complete design work to improve the parking lot infrastructure for better flow and capacity. • Veterans Memorial Events – Host a series of events in honor of veterans, promoting community engagement and recognition.
• Community Events – Increase the frequency and variety of community events, expanding the center’s outreach and service to the local population. 209

FACILITIES AND MAINTENANCE
Ingalls Event Center FUND 121
Goals, Objectives & Accomplishments Division 737
FY 2025-2026 Goals & Objectives (cont’d)
• Kids Fun Day – Continue the successful Kids Fun Day initiative, expanding participation and incorporating more engaging activities for children.

Facility and Arena Maintenance:
• Continue the maintenance of the arenas by de-rocking the warm-up arena and adding sand to both the Moreno and Clark Arenas, ensuring optimal footing for events.

FY 2024-2025 Accomplishments
• Moreno Arena Bucking Chutes Upgrade – Successfully upgraded the bucking chutes at Moreno Arena to enhance functionality and safety for participants and spectators.
• Kids Fun Day Implementation – Launched Kids Fun Day, a highly successful event for young equestrians to participate in fun and competitive horseback activities. This event garnered significant positive feedback and will be a continued annual offering.
• Ingalls Event Center Wayfinding Project – Completed a comprehensive update to the event center’s signage system, introducing new wayfinding and monument signage, along with a refreshed brand identity that aligns with the center’s website. The new signage and event center map significantly enhance client navigation and parking convenience.
• Lunde Enterprises Contract for Community Barrel Racing – Secured a 5- year contract with Lunde Enterprises, establishing regular Thursday night Community Barrel Racing events in the Moreno Arena, enriching the facility’s offerings for local equestrian enthusiasts.
• Norco Cowgirls Drill Team Contract – Entered into a 5-year contract with the Norco Cowgirls drill team, providing them with a dedicated space in the Moreno Arena for practice and exhibition. This partnership also brings valuable exposure to the City of Norco as the drill team participates in prominent events. • Moreno Arena Bleacher Replacement – Successfully replaced the 2,000-seat bleacher structure at the Moreno Arena. This project addressed critical structural issues while ensuring the arena remained operational throughout construction, avoiding any revenue loss due to a full closure.
• American Flag Sign Installation in Moreno Arena – Installed a permanent American Flag sign above the sound booth at Moreno Arena. This symbolic installation honors the community’s patriotic values and adds a significant visual feature to all events held at the arena.
210

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 $ 391,100 30105 Salaries, Part Time 92,112 129,600 97,454 108,900 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 39,300
30201 PERS Employer UAL 96,757 91,600 52,286 90,300
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 7,500
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 774,550 771,600 631,303 784,500 30300 Conferences and Meetings 8,366 10,000 2,000 -
30305 Auto Mileage 16 - - -
30310 Uniforms & Safety Gear 4,206 5,000 5,000 4,500
30320 Dues, memberships and Subscriptions 350 2,200 1,000 1,000 Subtotal - Employee Related 12,938 17,200 8,000 5,500
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 10,000
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 136,440 159,500 157,800 152,800 34100 Contractual Services 202,450 209,000 209,000 210,000 Subtotal - Contractual & Professional Svcs 202,450 209,000 209,000 210,000 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 48,700 Subtotal - Internal Service Charges 111,900 220,300 220,300 172,400

GENERAL FUND
211

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

GENERAL FUND
TOTAL EXPENDITURES $ 1,290,454 $ 1,454,600 $ 1,293,903 $ 1,392,700 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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213

FACILITIES MAINTENANCE
214

FACILITIES AND MAINTENANCE
FACILITIES MAINTENANCE FUND 121
Goals, Objectives & Accomplishments Division 738

PROGRAM
The Facilities Maintenance Division plays a critical role in enhancing the community’s image and fostering a strong sense of place by ensuring the upkeep, safety, and functionality of public buildings and facilities. Our team is dedicated to providing wellmaintained spaces that are safe, secure, and enjoyable for the public to utilize. This includes managing daily operations, overseeing capital improvements, and collaborating with other City departments to maintain high standards across all our facilities.

The facilities under our care are integral to the community, including:
• Norco City Hall
• Norco City Yard
• Community Center
• Fire Stations 47 and 57
• Ingalls Event Center (The Barn, The Hall, The Arenas) • Sheriff Sub-Station
• Scout House
• Rose M. Eldridge Senior Center
• Park Restrooms
• Riley Gym
• Animal Control Center
• Veterans Memorial Plaza
• Eat Center and Agricultural Properties on Sierra
The Division's strategic goals are designed to enhance the community’s quality of life by improving the facilities and services we provide, all while maintaining a commitment to exceptional customer service.

FY 2025-2026 Goals & Objectives

1. Implement Capital Projects and Measure R Initiatives:
o Fire Station 47 HVAC System Replacement
o Moreno Arena Lighting Enhancements
o Facilities and Maintenance Office (Ingalls & City Yard) o Installation of The Hall Roof Hugger System
o Fire Station 57 Emergency Generator and Electrical Upgrades o ADA Compliance Improvement Project
o Arena Structural Maintenance and Bleacher Inspections o Fire Station 47 Apparatus Bay Door Replacement
o Citywide Facility Painting and Termite Treatment Project 215

FACILITIES AND MAINTENANCE
FACILITIES MAINTENANCE FUND 121
Goals, Objectives & Accomplishments Division 738
FY 2025-2026 Goals & Objectives (cont,d)

2. Support City Departments and Interdivisional Collaboration:
o Provide ongoing maintenance and repair support to all City departments, ensuring public facilities are safe, functional, and accessible.

3. Janitorial Services Management:
o Oversee the janitorial contract, ensuring the cleanliness, operational efficiency, and overall appearance of all public facilities.

4. Routine Inspections and Compliance:
o Conduct regular inspections to ensure all facilities comply with safety and regulatory standards, working with agencies to certify fire sprinklers, generators, and backflow systems.

5. HVAC & Filtration System Maintenance:
o Regularly maintain and service HVAC units and filtration systems to ensure optimal performance and energy efficiency.

6. Security Enhancements:
o Upgrade and repair security systems across public facilities to maintain a safe and secure environment with the latest technology.

FY 2024-2025 Accomplishments
• Moreno Arena Bleacher Replacement: Completed the replacement of the 2,000-seat bleacher set, resolving structural issues and deterioration due to environmental factors.
• Animal Control NPDES Project: Successfully finished the National Pollutant Discharge Elimination System (NPDES) compliance project. • City Hall Security and Lobby Improvements: Upgraded security features and redesigned the lobby area to enhance safety and ADA accessibility. • Senior Center Emergency Generator: Installed a backup generator to ensure uninterrupted services during power outages.
• Moreno & Clark Arena Camera and Wi-Fi Upgrades: Installed security cameras in both arenas and enhanced Wi-Fi to support security and improve connectivity for large events.

Ongoing Activities
• Continuous support for general upkeep and repairs across all City departments. • Effective management of the janitorial contract to maintain cleanliness and operational efficiency across all facilities.
• Regular inspections and certifications for fire sprinklers, generators, and backflow systems.
• Ongoing maintenance of HVAC units and filtration systems to ensure energy efficiency and optimal performance.
216

FACILITIES AND MAINTENANCE
FACILITIES MAINTENANCE FUND 121
Goals, Objectives & Accomplishments Division 738
• Continued upgrades and repairs to security systems across all public facilities.

Our team is committed to keeping Norco’s public spaces in top condition, making sure they are safe, clean, and accessible for all to enjoy.
217

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 $ 253,500 30110 Salaries, Overtime 549 - 2,000 1,600
30200 PERS Retirement 19,852 32,400 31,031 33,800
30201 PERS Employer UAL 44,100 87,500 87,057 149,300
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 254,188 402,800 389,799 492,000 30300 Conferences and Meetings 2,295 2,000 1,700 -
30310 Uniforms & Safety Gear 3,766 3,000 3,000 3,000
30320 Dues, Memberships and Subscriptions - 1,000 300 500 Subtotal - Employee Related 6,061 6,000 5,000 3,500
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 4,000
30430 Small Office Equipment 6,461 9,000 9,000 9,000
Subtotal - Supplies and Services 19,091 17,700 17,000 17,000 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 505,344 425,000 425,000 415,000 Subtotal - Contractual & Professional Svcs 505,344 425,000 425,000 415,000 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 20,900 42235 Compensated Absences 17,369 - - -
Subtotal - Internal Service Charges 135,569 65,400 65,400 40,400

GENERAL FUND
218

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

GENERAL FUND
43115 Building Improvements - 36,817 - -
Subtotal - Capital Outlay - 36,817 - -
TOTAL EXPENDITURES $ 1,324,417 $ 1,367,417 $ 1,296,399 $ 1,369,700 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
219

FINANCE
220

FINANCE DEPARTMENT
ADMINISTRATION FUND 121
Goals, Objectives & Accomplishments Division 706
The Finance Department is responsible for the following functions: accounting and financial reporting, budget administration, utility billing and call center, housing, special districts financial administration and cash/investments management.

The accounting and financial reporting function provides financial management and reporting, payroll, accounts payable, accounts receivable, business licensing, cashiering and general accounting services to the City consistent with professional standards and legal requirements. Through budget administration, the department provides financial support, direction, and oversight to the annual operating and capital budgets. This function also monitors the budgets to ensure compliance to the approved amounts. Utility Billing performs billing, collections and call center services for water and sewer activities. Housing performs assistance to low-income individuals with housing utility assistance programs and oversight of the deferred loans. The treasury function oversees the investment portfolio, cash flow monitoring, and technical assistance to special assessment and community facilities districts, debt administration and preparation of required reports. The department is also responsible for administering the fiscal affairs of the former Redevelopment Agency’s Successor Agency.

FY 2025-2026 Goals & Objectives
• Provide leadership in the development of FY 2025-26 operating and capital improvement program budgets.
• Prepare award winning Annual Comprehensive Financial Report (ACFR) for the fiscal year ending June 30, 2025.
• Ensure successful completion of all FY 2024-25 external audits and that resulting audit reports contain no instances of material internal control weaknesses or other audit exceptions of findings.
• Ensure that all legally required Special District (Assessment and Community Facilities Districts) financial and other compliance reports, assessments, disclosures are completed timely and in accordance with applicable laws and bond indentures. Adequately manage CFD delinquencies.
• Ensure that quarterly Measure R Budget Performance Reports are presented in a timely manner to the Measure R Citizen’s Oversight Committee. • Implement CalCard credit card program.
• Provide leadership in managing and administering the activities of the Successor Agency. Work with State Department of Finance and Riverside Auditor-Controller to resolve ROPS and other compliance issues.
221

FINANCE DEPARTMENT
ADMINISTRATION FUND 121
Goals, Objectives & Accomplishments Division 706
FY 2025-2026 Goals & Objectives (cont’d)
• Develop the Procurement Manual to align with the City’s Purchasing Ordinance. • Evaluate municipal code modifications to streamline the licensing of businesses to ensure businesses are properly licensed and remitting tax.

FY 2024-2024 Accomplishments
• Prepared award winning Annual Comprehensive Financial Report (ACFR) for the fiscal year ending June 30, 2024.
• Developed and prepared the FY 2024-25 operating and capital improvement program budgets.
• Ensured that all legally required Special District (Assessment and Community Facilities Districts) financial and other compliance reports, assessments, disclosures are completed in a timely manner and in accordance with applicable laws and bond indentures. Adequately managed CFD delinquencies. • Enhanced customer service programs with staff utilizing the call center, on-line portals, apps and website to provide high levels of responsive customer service to the City’s residents and vendors.
• Successfully transitioned refuse services to Waste Management. • Completed FY 2023-24 external audits with resulting audit reports with no instances of material internal control weaknesses or other audit exceptions of findings.
• Continued departmental cross-training program with a focus on utility billing, accounts payable, accounts receivable, payroll and business license. • Ensured that quarterly Measure R Budget Performance Reports are presented in a timely manner to the Measure R Citizen’s Oversight Committee. • Managed and administered the activities of the Successor Agency. Worked with State Department of Finance and Riverside Auditor-Controller to resolve ROPS and other compliance issues.
222

FINANCE DEPARTMENT FUNDS
Financial Administration Division

FINANCE SUMMARY
121/124/126/018
706
37%
33%
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
37%
33%
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)
223

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 $ 630,850 WATER FUND (124) 556,033 634,600 487,382 554,050
SEWER FUND (126) 487,021 576,900 448,791 500,750
HOUSING FUND (018) 9,481 10,100 9,502 10,400
TOTAL FUNDING SOURCES $ 1,799,649 $ 1,830,050 $ 1,504,337 $ 1,696,050

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 $ 630,850 UTILITY FINANCIAL ADMINISTRATION (124-706) 556,033 634,600 487,382 554,050 UTILITY FINANCIAL ADMINISTRATON (126-706) 487,021 576,900 448,791 500,750 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 $ 1,696,050

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 $ 1,163,600 EMPLOYEE RELATED EXPENDITURES 24,713 34,850 29,100 24,650 SUPPLIES AND SERVICES 98,838 111,100 116,372 118,650
MAINTENANCE AND RENTALS 306 5,000 2,600 6,250
OPERATIONS AND UTILITIES 2,245 2,000 2,000 4,800
CONTRACTUAL AND PROFESSIONAL SERVICES 159,427 260,000 218,000 266,300 MISCELLANEOUS 14,139 - - -
INTERNAL SERVICE FUND CHARGES 172,000 194,400 194,312 111,800 CAPITAL OUTLAY 24,596 - - -
TOTAL EXPENDITURES BY TYPE $ 1,799,649 $ 1,830,050 $ 1,504,337 $ 1,696,050

FINANCE SUMMARY
121/124/126/018
706
224

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 $ 386,800 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 30,800
30201 PERS Employer UAL 44,561 52,500 17,721 1,700
30205 Employee Group Insurance 71,704 70,300 48,187 58,900 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 5,700
30221 Administrative Leave Cash Out 3,334 7,000 7,000 4,000 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 4,000
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 598,673 440,100 387,378 499,900 30300 Conferences and Meetings 9,928 17,800 14,500 6,800 30305 Auto Mileage 26 100 100 100
30320 Dues, Memberships and Subscriptions 3,122 4,950 4,500 3,750 Subtotal - Employee Related Expenditures 13,075 22,850 19,100 10,650 30400 Office Supplies 3,430 3,800 3,800 2,400
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 3,000 750
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 17,350 32100 Office Equipment Maintenance 133 1,000 200 250
Subtotal - Maintenance & Rentals 133 1,000 200 250
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 19,900
34125 Accounting & Auditing 33,363 36,300 36,000 38,600 34130 Financial Services 8,507 8,000 8,000 7,000
Subtotal - Contractual & Professional Svcs 48,230 64,600 64,000 65,500

GENERAL FUND
225

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

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 27,900 Subtotal - Internal Service Charges 61,600 65,200 65,112 32,400 TOTAL EXPENDITURES $ 747,115 $ 608,450 $ 558,662 $ 630,850 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 $ 3,692,300 226