Agenda — Norco City Council, December 17, 2025 (part 2 of 3)

COUNTY OF RIVERSIDE

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM

APPLICATION FOR CITY OF
2026-2027 COOPERATING CITY ALLOCATION
I. GENERAL INFORMATION
Applicant Name:

Type of Organization: Non-Profit Organization Faith Based Organization Institution of Higher Education Other: ____________
Cooperating City
Address:

City: Zip Code:

Mailing Address:

City: Zip Code:

Telephone Number: Fax Number:

Executive Director/City Staff:

Telephone Number: E-mail:

Program Manager:

Telephone Number: E-mail:

Grant Writer:

Address (If different from above):

Telephone Number: E-mail:

II. ORGANIZATIONAL HISTORY (This is applicable only if you are a non-profit organization) Date Organization founded:

Date Organization incorporated as a non-profit organization (Attach Articles of Incorporation and Bylaws):

Federal identification number:

UEI Number:

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1 Organization Web Address:

Does your Organization expend $750,000 or more a year in federal funds? Y or N Number of paid staff:

Number of volunteers:

Members/Board of Directors (Attach):

III. PROJECT ACTIVITY
A. Name of Project:

B. Specific Location of Project
(Attach Project Map - include street address; if a street address has not been assigned provide APN) Street or Assesor Parcel Number:

City: Zip Code:

C. CDBG Funds Requested: (total amount for the project only) D. Where will the proposed activity occur (be specific as to the geographic boundaries)? If the project involves a new or existing facility, what is the proposed service/benefit area for the facility? E. In which City (ies)/Communities does the activity occur? City (ies):

Community (ies):

NOTE: HWS will make the final determination of the appropriate service area of all proposals.

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2 F. If this project benefits residents of more than one community or jurisdiction, have requests been submitted to those other entitlement jurisdictions? (i.e., County district(s) 1st, 2nd, 3rd, 4th, and/or 5th, City of Palm Springs, City of Moreno Valley, City of Riverside, etc.) G. Check ONLY the applicable category your application represents.

Public Service
Homeless Activities
Real Property Acquisition (Must consult with HWS prior to submitting application) Housing
Rehabilitation/Preservation (please provide picture of structure) Public Facilities (construction)
Infrastructure (i.e. Streets, Sewer, Sidewalk, etc.)
Other: (provide description) ________________ __
H. Respond to A & B only if this application is for a public service project. (a) Is this a NEW service provided by your agency? Yes No (b) If service is not new, will the existing public service activity level be substantially increased or improved? ________________ __
Yes, program funding is essential to maintaining and enhancing the quality of services provided to seniors. By supporting the costs of dedicated staff who work directly with older adults each day, this funding ensures that seniors’ daily needs are met with consistency and care. It also enables staff to connect participants with critical resources, educational opportunities, and wellness programs, strengthening independence, reducing isolation, and promoting overall well-being of seniors.

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3 IV. PROJECT NARRATIVE
A. Provide a detailed Project Description. The description should only address or discuss the specific activities, services, or project that is to be assisted with CDBG funds. If CDBG funds will assist the entire program or activity, then provide a description of the entire program or activity.

B. Provide a detailed description of the proposed use of the CDBG funds only (e.g. construction design, purchase of specific equipment, rent, supplies, utilities, salaries, etc.):

C. What are the goals and objectives of the project, service, or activity? How will you measure and evaluate the success of the project to meet these goals and objectives (measures should be qualitative)?

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4 D. Please identify the project milestones using an Estimated Timeline for Project Implementation:

V. PROJECT BENEFIT
A. Indicate the number of people or households that will directly benefit from your proposal using CDBG funds: Note: This is based on the expected number of clients to be served if the County funds your project for the requested amount.

B. Indicate the number of unduplicated clients that will be served (An unduplicated client is counted only once, no matter how many direct services the client receives during a funding year):

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5 C. Length of proposed CDBG-funded activities or service (weeks, months, year):

D. Service will be provided to (check one or more):

Men Seniors
Women Severely Disabled Adults
Children (Range of children’s ages :__________) Migrant Farm Workers Homeless (Number of beds at facility :________) Families E. What methods will be used for community involvement to assure that all who might benefit from the project are provided an opportunity to participate?

F. What evidence is there of a long-term commitment to the proposal? Describe how you plan to continue the work (project) after the CDBG funds are expended?

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6 VI. National Objective
All CDBG-funded activities must meet at least one of the following National Objectives of the CDBG program. Indicate the category of National Objective to be met by your activity.

CATEGORY A: Benefit to low-moderate income persons (must be documented). Please choose either subcategory 1 or 2:

1. Limited Clientele:

The project serves clientele that will provide documentation of their family size, income, and ethnicity.

Identify the procedure you currently have in place to document that at least 51% of the clientele you serve are low-moderate income persons.

2. Clientele presumed to be principally low- and moderate-income persons:

The following groups are presumed by HUD to meet this criterion. You will be required to submit a certification from the client (s) that they fall into one of the following presumed categories.

The activity will benefit (check one or more)
Abused children Homeless persons
Battered spouses Illiterate adults
Elderly persons Persons living with AIDS
Severely disabled adults Migrant Farm workers
a. Describe the clientele above to be served by this activity:
b. Discuss how this project directly benefits low- and moderate- income residents:

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7 CATEGORY B: Area Benefit - The project or facility serves, or is available to, ALL persons located within an area where at least 51% of the residents are low/moderate-income. (Applicant is welcome to contact a County of Riverside, HWS CDBG Program Manager for Census Information) 2020 Census Tract and Block Group numbers:
(must use 2016-2020 ACS data pursuant to HUD Notice -CPD-24-04) https://hud.maps.arcgis.com/apps/webappviewer/index.html?id=ffd0597e8af24f88b501b7e7f326bedd _______________
_______________
_______________
_______________
Total population in Census Tract(s) / block group(s):_______________________ Total percentage of low-moderate population in Census Tract(s) / block group(s):________ CATEGORY C: Activities undertaken to create or retain permanent jobs, at least 51% of which will be made available to or held by low/moderate-income persons.

Proposed Job Creation/Retention
Total Jobs Expected to Create: ______________________________________________ Total Jobs Expected to Retain: ______________________________________________ CATEGORY D: Activities that provide assistance to micro-enterprise owners/developers who are low/moderate-income.

Proposed Assistance to Businesses
New Businesses expected to assist: ______________________________________________ Existing Businesses expected to assist: ___________________________________________ Enter Total Businesses expected to assist: _________________________________________

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8 VII. FINANCIAL INFORMATION
A. Proposed Project Budget
Complete the following annual program budget to begin July 1, 2026. If your proposed CDBG-funded activity will start on a date other than July 1, 2026, please indicate starting date. Provide total Budget information and distribution of CDBG funds in the proposed budget.

The budgeted items are for the specific activity for which you are requesting CDBG funding - NOT for the budget of the “entire” organization or agency. (Note: CDBG funds requested must match amount requested in Project Activity, C above.)
(EXAMPLE: The Valley Senior Center is requesting funding for a new Senior Nutritional Program. The total cost of the program is $15,000 and $10,000 in CDBG funds is being requested for operating expenses associated with the proposed activity. The total Activity/Project Budget will include $5,000 of other non-CDBG funding and $10,000 in CDBG funds for a Grand Total of $15,000).

TOTAL ACTIVITY/

PROJECT BUDGET CDBG FUNDS
(Include non-CDBG Funds REQUESTED-Only
and CDBG Funds)
I. Personnel
A. Salaries & Wages $____________________ $__________________ B. Fringe Benefits $____________________ $__________________ C. Consultants & Contract Services $____________________ $__________________ PERSONNEL SUB-TOTAL $____________________ $__________________ II. Non-Personnel
A. Space Costs $____________________ $__________________ B. Rental, Lease or Purchase of
Equipment $____________________ $__________________
C. Consumable Supplies $____________________ $__________________ D. Travel $____________________ $__________________
E. Telephone $____________________ $__________________
F. Utilities $____________________ $__________________
G. Other Costs $____________________ $__________________ NON-PERSONNEL SUB-TOTAL: $____________________ $__________________ III. Other
A. Architectural/Engineering Design $____________________ $__________________ B. Acquisition of Real Property $____________________ $__________________ C. Construction/Rehabilitation $____________________ $__________________ D. Indirect Costs $____________________ $__________________ E. Other $____________________ $__________________
OTHER SUB-TOTAL: $____________________ $__________________ GRAND TOTAL: $____________________ $__________________

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9 B. Leveraging
List other funding sources and amounts (commitments or applications) which will assist in the implementation of this activity. Current and pending evidence of leveraging commitments/applications must be submitted with application. (Attach)

TYPE SOURCE AMOUNT SOURCE AMOUNT SOURCE AMOUNT TOTAL

FEDERAL

STATE/LOCAL

PRIVATE
OTHER
TOTAL: ___________________
C. What type of long-term financial commitment is there to the proposal? Describe how you plan to continue the work (project) after the CDBG funds are expended?

D. Provide a summary by line item of your organization’s previous year’s income and expense statement. (Attach)

E. Does this project benefit residents of more than one community or jurisdiction, have requests been submitted to those other jurisdictions? Yes No
If yes, identify sources and indicate outcome. ________________________________________ If no, please explain. ____________________________________________________________ F. Was this project or activity previously funded with CDBG? Yes No If yes, when? ________________________________________

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10 Is this activity a continuation of a previously funded (CDBG) project? Yes No If yes, explain: ________________________________________ VIII. MANAGEMENT CAPACITY
A. Describe your organization’s experience in managing and operating project or activities funded with CDBG or other Federal funds.

B. Management Systems
Does your organization have written and adopted management systems (i.e., policies and procedures) including personnel, procurement, property management, record keeping, financial management, etc.?

C. Capacity
Please provide the names and qualifications of the person(s) that will be primarily responsible for the implementation and completion of the proposed project.

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11 IX. APPLICATION CERTIFICATION
Undersigned hereby certifies that (check box after reading each statement and digitally sign the document):

1. The information contained in the project application is complete and accurate. __X_ __

2. The applicant agrees to comply with all Federal and County policies and requirements imposed upon the project or activity funded by the CDBG program. __X_ __

3. The applicant acknowledges that the Federal assistance made available through the CDBG program funding will not be used to substantially reduce prior levels of local, (NON-CDBG) financial support for community development activities. __X_ __

4. The applicant fully understands that any facility built or equipment purchased with CDBG funds shall be maintained and/or operated for the approved use throughout its economic life, pursuant to CDBG regulation. __X_ __

5. If CDBG funds are approved, the applicant acknowledges that sufficient non-CDBG funds are available or will be available to complete the project as described within a reasonable timeframe. __X_ __

6. On behalf of the applying organization, I have obtained authorization to submit this application for CDBG funding. (DOCUMENTATION ATTACHED Minute Action and/or written Board Approval signed by the Board President) ___X __
DATE: ____________________
Signature: ___________________________________________
Print Name/Title
Authorized Representative: ____________________________________________

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12 CHECK-LIST:

The following required documents listed below have been attached. Any missing documentation to the application will be cause for the application to be reviewed as INELIGIBLE.

Yes No ATTACHMENT

1. Members/Board of Directors

2. Articles of Incorporation and Bylaws

3. Project Activity Map

4. Project Benefit, Category B, Low Mod Area Maps (Attach if applicable)

5. Leveraging (Current evidence of commitment)

6. Income and Expense Statement

7. Management Capacity (Detailed organizational chart)

8. Board Written Authorization approving submission of application

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

CITY OFFICIALS
Lisette Free City Manager
Michelle Anglin Community Services Director
Amanda Hamilton Facilities & Maintenance Director
Dana Roa City Clerk
Joshua Calhoun 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 34 2026 - 2027 CDBG Application City of Norco (Senior Center) Attachment 1- Members/ Board of Directors

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FRANK M. JORDAN
SECRETARY OP' STATr
I FHA l •
herchy ccrdfy:

SACRAMENTO
Sccret�,Y of St·1to of tl St te of C liforni •
23i'>d <lay 01! Doce it;e1 • 1964 • pursu.'lllt to Section 31.t 327 • there i,: o filed in Uo' ufficos
A c i't.ifl <1 copy of csol.ution a adopt d by t
oard of Supc1•vi ors f th County of Riv ide on the
21Gt d y of Decotlbor, 196,, • which said oluti\)f'I ardc1- , and d cln1 s certain d cribod t rrit�y incorporat d a
municipal corporation und r the n he?'Oinaftor at
·a.•th 1d n r.: e ILBER'l' C. "GIL" COX, JO,-lN H. '0, I G, Ti-luMAS J • HA JUS. B&RT RANGE and LC\116 ? • Hotf'S aa too firot elected clx.irs of th City Council.

Tl rcfcre, and by autho1•ity of ction �1+328 of id Cod , I furt r certify thilit a nidl)ill corpor. tion in the Co ty of Rlv; r&ide haa en duly incorpor ted di& in lo al oxiG�ence und rt n ; CITY or reco.

IN 11 , .. G.-: WHCREOF, 1 hcrount;o 't
,y hnnd and ffi • the Gro t Seal
of th .:,t t of caU ornla thlo
23rd day of Dec r-, 19G4.
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2026– 2027 CDBG Application City of Norco (Senior Center) Attachment 3 – Project Activity Map (30 mile radius from the City of Norco Senior Center)

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2026 – 2027 CDBG Application City of Norco (Senior Center) Attachment 4 - Project Benefit, Category B, Low Mod Area Maps

NOT APPLICABLE

CLIENTELE PRESUMED TO BE MODERETLY LOW AND MODERATE INCOME

PERSONS

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SENIOR CITIZENS
199
2026 – 2027 CDBG Application City of Norco (Senior Center) Attachment 5 - Leveraging

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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 experience 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 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 are committed to keeping up with the changing trends to provide quality programming for 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
• Introduce a minimum of three evening contract classes in art, music, fitness, or language to expand program offerings.
• Conduct quarterly sustainable gardening and urban agriculture workshops in the Senior Center Garden in partnership with local experts and community farms. • Establish an intergenerational mentorship program connecting seniors and local youth for skills exchange and meaningful social engagement. 200

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SENIOR CITIZENS SERVICES
COMMUNITY SERVICES FUND 121
Goals, Objectives & Accomplishments Division 735
2025 – 2026 Goals & Objectives (cont’d)
• Maintain partnerships with local schools and organizations, including Norco College, to present educational events and workshops recognizing cultural observances such as Asian American and Pacific Islander Heritage Month, Black History Month, and Hispanic Heritage Month.
• Coordinate outreach to local businesses and organizations for participation in at least three annual tabling events, with the goal of securing sponsorships and donations to support the Party Pardners program.
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.
• Senior services 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 senior volunteer. • The Senior Center partnered with Riverside County Office on Aging to add a resource iPad to the welcome counter, 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 for patrons and visitors to enjoy. • 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 her hard work and dedication. • 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.
201

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COMMUNITY SERVICES DEPARTMENT FUND 121
Senior Citizens Division 735
Object Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 49,001 $ 55,700 $ 39,790 $ 58,200 30105 Salaries, Part Time 49,066 90,800 50,000 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 - - -

GENERAL FUND
202

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

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COMMUNITY SERVICES DEPARTMENT FUND 121
Senior Citizens (RCTC Grant Match) Division 735A
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 5,493 $ 22,520 $ 14,751 $ 23,542 30105 Salaries, Part Time 4,324 6,021 4,860 6,295
30200 PERS Retirement 536 2,246 1,277 1,873
30201 PERS Employer UAL - 58 33 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
204

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COMMUNITY SERVICES DEPARTMENT FUND 122
Senior Citizens (RCTC Grant) Division 735A
Object
Code Line-Item Description
FY 2023-2024
Actual
FY 2024-2025
Amended
Budget
FY 2024-2025
Projected
Year-End
FY 2025-2026
Budget
Request
30100 Salaries, Full Time $ 41,032 $ 45,040 $ 42,659 $ 47,084 30105 Salaries, Part Time 12,971 18,064 14,580 18,885
30110 Salaries, Overtime 409 - - -
30200 PERS Retirement 3,823 4,967 3,737 3,748
30201 PERS Employer UAL - 127 99 185
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 $ 120,494 TOTAL REVENUES $ 89,741 $ 116,465 $ 116,191 $ 120,494

MISCELLANEOUS GRANTS
205

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Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

REVENUE
Department 000 - Revenue
50100 Current Secured Taxes 1,925,990.00 56,754.17 1,885,041.08 40,948.92 98 1,741,880.46 50105 Current Unsecured 3,485.00 .00 3,367.28 117.72 97 84,851.07 50115 Homeowner's Exemption 12,380.00 1,857.02 12,380.13 (.13) 100 12,812.93 50120 Prior Yr Sec'd & Unsec'd 55,001.00 12,728.57 47,768.84 7,232.16 87 65,260.87 50125 Supplemental Taxes 18,237.00 9,436.22 49,605.94 (31,368.94) 272 64,561.45 50130 Property Tax in Lieu VLF 3,922,872.00 1,961,436.00 3,922,872.00 .00 100 3,578,902.00 50140 Tax Increment 1,118,984.00 632,296.52 1,191,788.40 (72,804.40) 107 980,417.55 50150 Sales Tax 1% 10,455,400.00 2,871,647.08 10,601,646.58 (146,246.58) 101 10,339,252.93 50160 Public Safety Sales Tax 552,287.00 96,743.53 555,114.01 (2,827.01) 101 557,356.50 50165 Property Transfer Tax 140,230.00 29,703.60 140,487.40 (257.40) 100 161,238.53 50166 Satellite Wagering Tax 25,000.00 4,140.61 25,242.04 (242.04) 101 23,276.84 50170 Transient Occupancy Tax 1,380,907.00 294,449.83 1,316,238.28 64,668.72 95 1,189,206.80 50185 Business License 267,995.00 .00 267,229.47 765.53 100 270,463.27 52100 Cable TV Franchise 167,900.00 34,131.61 144,879.40 23,020.60 86 164,622.56 52105 Electric Franchise 397,800.00 .00 434,754.91 (36,954.91) 109 389,866.57 52110 Gas Franchise 96,900.00 .00 78,980.94 17,919.06 82 111,606.76 52115 Refuse Franchise 1,800,000.00 688,327.30 2,015,317.96 (215,317.96) 112 1,561,957.65 52200 Motor Vehicle In Lieu 41,984.00 .00 41,984.42 (.42) 100 32,929.38 53520
53520 Abandoned Veh-Other Abatement Programs 5,000.00 144.92 6,681.36 (1,681.36) 134 5,459.41 53520.10 Abandoned Veh-Other Abatement Recovery 25,000.00 .00 .00 25,000.00 0 .00 53520 - Totals $30,000.00 $144.92 $6,681.36 $23,318.64 22% $5,459.41 54100 Vehicle Code Fines 60,256.00 14,508.90 59,787.97 468.03 99 62,742.52 54105 Parking Fines 72,711.00 4,785.00 46,536.50 26,174.50 64 46,803.68 54110 Municipal Code Violations - Animal Control 22,041.00 757.00 11,386.20 10,654.80 52 17,991.10 54112 Municipal Code Violations - Code Enforcement 52,839.00 2,348.00 49,326.00 3,513.00 93 66,219.95 54113 Code Legal Recovery 28,974.00 4,000.00 23,180.74 5,793.26 80 15,329.50 54115 Vehicle Code Admin Citatn 5,000.00 276.00 6,645.00 (1,645.00) 133 5,044.00 54120 Vehicle Impound Fees 27,500.00 7,161.00 46,424.00 (18,924.00) 169 27,048.00 54200
54200 Interest Income 1,500,000.00 1,082,921.68 2,086,712.89 (586,712.89) 139 2,169,225.35 54200.10 Loan Interest 57,661.00 .00 57,623.90 37.10 100 61,341.75 54200 - Totals $1,557,661.00 $1,082,921.68 $2,144,336.79 ($586,675.79) 138% $2,230,567.10 54202 Corona Loan Payments .00 (154,426.10) .00 .00 +++ .00 54205 Lease Income .00 (6,000.00) 5,000.00 (5,000.00) +++ 46,167.50 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 1 of 109 2026 - 2027 CDBG Application City of Norco
Attachment 6 - Income and Expense Statement

Page 196 of 340 ends

REVENUE
Department 000 - Revenue
54220 Communication Site Lease 280,620.00 (240,048.57) 16,376.98 264,243.02 6 3,012.17 54225 Silverlakes Rental Income .00 (722,584.22) .00 .00 +++ .00 54226 Silverlakes Parking Lot Lease .00 (46,908.37) .00 .00 +++ .00 54240 Lease Revenue - GASB 87 .00 748,871.74 1,060,995.55 (1,060,995.55) +++ 468,637.41 54241 Lease Liability Proceeds Lessee - GASB 87 .00 .00 .00 .00 +++ 248,691.86 55100 Planning Fees 32,000.00 9,404.00 49,733.00 (17,733.00) 155 34,041.20 55105 Site Plan (Major/Minor) 44,236.00 12,680.00 72,226.00 (27,990.00) 163 92,751.50 55110 Variance (Major/Minor) 16,000.00 .00 9,282.00 6,718.00 58 9,525.00 55125 Tentative Parcel Map 10,300.00 .00 21,632.00 (11,332.00) 210 9,337.00 55130 Specific Plan Review .00 .00 37,474.00 (37,474.00) +++ .00 55151 General Plan Maintenance/Update Fee 95,489.00 20,482.82 167,742.02 (72,253.02) 176 56,664.44 55155 Sign Review 27,900.00 .00 11,377.00 16,523.00 41 24,186.00 55170 Special Event Permit 3,100.00 217.00 2,318.00 782.00 75 3,147.00 55185 Fire Permit Fees 1,000.00 .00 .00 1,000.00 0 .00
55195 Publications 13,400.00 3.75 994.00 12,406.00 7 11,007.05 55205 Planning Information Letter 1,700.00 .00 970.00 730.00 57 942.00 55210 Architecture Review 3,100.00 .00 .00 3,100.00 0 1,256.00 55220 EIR 10,300.00 .00 4,589.00 5,711.00 45 326.00
55235 Landscape Plan Ck Review 5,200.00 .00 .00 5,200.00 0 3,332.00 55260 Addlt Large Animal Unit 400.00 .00 1,692.00 (1,292.00) 423 356.00 55265 Appeal 2,300.00 .00 1,739.00 561.00 76 2,163.00
55290 Sixth Street Gateway Sign Advertising 35,000.00 154.00 30,245.43 4,754.57 86 19,972.70 55291 Sixth Street Banner Program 4,200.00 .00 4,200.00 .00 100 .00 55300 Building Permits 8,943.00 1,345.74 13,049.66 (4,106.66) 146 16,609.37 55305 Building Permit Fees 540,995.00 76,510.69 698,027.42 (157,032.42) 129 390,645.83 55310 Plan Check Fees 141,813.00 7,453.67 172,011.80 (30,198.80) 121 351,676.44 55315 Electrical Permit Fees 93,000.00 15,527.50 142,366.72 (49,366.72) 153 77,314.38 55320 Plumbing Permit Fees 53,560.00 12,865.84 106,049.02 (52,489.02) 198 42,353.07 55325 Mechanical Permit Fees 49,440.00 11,047.20 94,889.39 (45,449.39) 192 37,289.38 55335 Special Inspection Fees 11,400.00 1,742.72 31,555.18 (20,155.18) 277 9,316.06 55340 Microfilm & Imaging(Bldg) 28,900.00 2,776.36 26,977.15 1,922.85 93 25,556.77 55341 5% IT Surcharge 27,000.00 4,795.56 43,260.25 (16,260.25) 160 23,979.04 55400 Encroachment Fees 170,000.00 15,724.00 153,483.53 16,516.47 90 163,241.30 55405 Grading Permit 25,000.00 .00 6,684.00 18,316.00 27 9,050.00 55410 Grading Plan Check Fees 20,000.00 2,868.00 7,548.00 12,452.00 38 11,243.00 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 2 of 109 Page 197 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

REVENUE
Department 000 - Revenue
55415 Overload Moving Permit 2,000.00 217.00 3,763.00 (1,763.00) 188 2,600.00 55420 Final Map Check 8,000.00 .00 .00 8,000.00 0 .00
55425 Improvement Plan Check 10,000.00 .00 1,735.21 8,264.79 17 6,919.08 55430 Lot Merger/Lot Line Adjmt 10,000.00 .00 1,776.00 8,224.00 18 1,789.00 55431 Construction and Demolition Fee 125,000.00 26,107.18 150,938.10 (25,938.10) 121 87,954.12 55435 PAKA-Creation/Relocation 1,000.00 .00 .00 1,000.00 0 3,570.00 55445 Water Quality Mgmt Plan 10,000.00 .00 22,768.00 (12,768.00) 228 11,064.00 55515 Adult Sports 13,000.00 1,659.00 15,752.00 (2,752.00) 121 3,843.00 55525 Dance-Rainbow Express 43,000.00 4,657.00 67,156.00 (24,156.00) 156 43,727.00 55535 Volleyball contract class 12,300.00 1,139.00 8,006.00 4,294.00 65 4,012.00 55550 Mobile Recreation Van Rental .00 1,800.00 9,450.00 (9,450.00) +++ .00 55600 Youth sports 141,000.00 6,766.50 154,357.66 (13,357.66) 109 157,092.82 55605 Private Youth Sports 13,500.00 322.00 12,028.00 1,472.00 89 20,133.00 55615 Wee People/Day Camp 145,000.00 10,163.50 144,808.98 191.02 100 127,600.25 55616 Pickleball Class 5,000.00 .00 2,945.00 2,055.00 59 3,325.00 55625 Senior Citizen Excursion 2,500.00 865.00 8,760.00 (6,260.00) 350 1,802.00 55825 Notary & Loan Signing .00 .00 15.00 (15.00) +++ .00 56210 Taekwon-do 14,200.00 1,095.00 15,447.00 (1,247.00) 109 16,990.00 56211 Tai Chi 3,000.00 270.00 2,877.00 123.00 96 2,205.00 56395 Contract Class Insurance 7,800.00 563.00 7,462.00 338.00 96 6,310.00 56400
56400 Ingalls Park/North .00 (219.00) .00 .00 +++ 1,054.00 56400.10 Ingalls Park North - The Barn 35,000.00 26,281.38 61,186.14 (26,186.14) 175 31,419.00 56400.20 Ingalls Park North - Nellie Weaver Hall 39,000.00 10,686.50 50,593.96 (11,593.96) 130 35,328.27 56400.30 Ingalls Park North - Pikes Peak Park 5,000.00 193.00 6,370.75 (1,370.75) 127 2,479.50 56400 - Totals $79,000.00 $36,941.88 $118,150.85 ($39,150.85) 150% $70,280.77 56405
56405 Ingalls Park/South .00 (16,129.00) .00 .00 +++ (826.25) 56405.10 Ingalls Park South - Moreno Arena 59,000.00 6,150.30 74,925.65 (15,925.65) 127 44,008.92 56405.20 Ingalls Park South - Clark Arena 40,000.00 10,078.25 56,533.13 (16,533.13) 141 37,018.37 56405.30 Spider Box with 100 foot cord 3,500.00 1,500.00 2,992.00 508.00 85 2,796.00 56405 - Totals $102,500.00 $1,599.55 $134,450.78 ($31,950.78) 131% $82,997.04 56411 Veterans Memorial 5,000.00 400.00 (1,276.83) 6,276.83 (26) 6,415.71 56421 P&R Infrastructure Repair 20,000.00 1,430.18 22,952.18 (2,952.18) 115 23,150.71 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 3 of 109 Page 198 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

REVENUE
Department 000 - Revenue
56422
56422 Rental Services .00 .00 .00 .00 +++ 445.89
56422.10 Rental Services - Moreno Arena 4,000.00 .00 .00 4,000.00 0 2,060.00 56422.20 Rental Services - Clark Arena 4,000.00 .00 .00 4,000.00 0 5,407.00 56422.30 Rental Services - Pole Barn 2,000.00 .00 .00 2,000.00 0 .00 56422.40 Rental Services - Nellie Weaver Hall 1,000.00 (1,039.50) (1,039.50) 2,039.50 (104) 153.00 56422 - Totals $11,000.00 ($1,039.50) ($1,039.50) $12,039.50 (9%) $8,065.89 56423
56423.10 Rental Facility Insurance - Moreno Arena 1,000.00 .00 .00 1,000.00 0 186.64 56423.30 Rental Facility Insurance - Pole Barn 1,000.00 169.00 2,969.00 (1,969.00) 297 1,775.00 56423.40 Rental Facility Insurance - Nellie Weaver Hall 1,000.00 1,900.00 5,066.04 (4,066.04) 507 1,902.96 56423 - Totals $3,000.00 $2,069.00 $8,035.04 ($5,035.04) 268% $3,864.60 56424
56424.10 Senior Center Rental 12,500.00 (75.00) 23,565.00 (11,065.00) 189 26,757.50 56424 - Totals $12,500.00 ($75.00) $23,565.00 ($11,065.00) 189% $26,757.50 56425 Community Center 39,000.00 1,172.00 21,299.50 17,700.50 55 30,290.00 56426 Film Permit Fees 2,000.00 .00 .00 2,000.00 0 1,124.00 56430 Field Lights 67,000.00 1,801.61 34,816.32 32,183.68 52 47,886.24 56435 Picnic Shelter Rental 4,500.00 423.00 4,299.00 201.00 96 6,495.00 56440 Outdoor Courts Rental 100.00 .00 .00 100.00 0 .00 56445
56445.10 Security Guard Services - Moreno Arena .00 .00 .00 .00 +++ 435.00 56445.30 Security Guard Services - The Barn 3,500.00 1,420.00 4,200.99 (700.99) 120 2,511.00 56445.40 Security Guard Services - Nellie Weaver Hall 6,500.00 480.00 6,159.00 341.00 95 7,479.59 56445 - Totals $10,000.00 $1,900.00 $10,359.99 ($359.99) 104% $10,425.59 56450 Cleaning Fee-Hall Rentals 7,600.00 2,400.00 12,950.00 (5,350.00) 170 7,710.00 56455
56455.10 Cleaning Fee Restroom - Moreno Arena 200.00 .00 .00 200.00 0 .00 56455.20 Cleaning Fee Restroom - Clark Arena 200.00 .00 .00 200.00 0 .00 56455.30 Cleaning Fee Restroom - Pole Barn 1,000.00 1,000.00 3,995.00 (2,995.00) 400 1,900.00 56455.40 Cleaning Fee Restroom - Nellie Weaver Hall 200.00 .00 .00 200.00 0 207.50 56455 - Totals $1,600.00 $1,000.00 $3,995.00 ($2,395.00) 250% $2,107.50 56456 Electric Vehicle Charging Station 25,000.00 12,947.50 73,391.81 (48,391.81) 294 45,987.47 56600 Breakfast with Santa .00 .00 .00 .00 +++ 75.00
56610 Basketball Training .00 228.00 10,803.00 (10,803.00) +++ 342.00 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 4 of 109 Page 199 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

REVENUE
Department 000 - Revenue
56615 Egg Hunt .00 .00 .00 .00 +++ 19,450.00
56625 Day of the Cowboy .00 .00 .00 .00 +++ 49,620.00
56701 POW/MIA Memorial at George Ingalls .00 .00 11,000.00 (11,000.00) +++ .00 56800 Party Pardner Donation .00 .00 600.00 (600.00) +++ 600.00 56810 Senior Donation 3,000.00 .00 13,268.70 (10,268.70) 442 11,392.85 56815 Youth Programs Donation 600.00 125.53 1,140.87 (540.87) 190 190.90 56816 Special Events Donation 50,000.00 500.00 56,788.00 (6,788.00) 114 29,635.01 56817 Special Event Ticket Sales 80,000.00 .00 75,229.97 4,770.03 94 .00 56818 Special Event Concessions 9,500.00 970.00 13,720.00 (4,220.00) 144 .00 56825 Park Donation .00 .00 .00 .00 +++ 91.00
56900 AC After Hour Call Reimb 3,500.00 2,000.00 6,065.88 (2,565.88) 173 4,895.37 56902 Park & Rec After Hours Charges 6,000.00 952.00 5,811.79 188.21 97 10,815.00 56910 Parks & Rec Miscellaneous 21,000.00 1,546.76 22,503.01 (1,503.01) 107 29,941.30 56911 Ingalls Miscellaneous 3,990.00 965.44 7,089.10 (3,099.10) 178 3,476.39 57143 Bulky Community Cleanup Credit 8,000.00 .00 8,592.26 (592.26) 107 6,975.97 57150 Refuse Billing & Collects 11,302.00 .00 11,301.79 .21 100 102,073.95 57151 Refuse Liquidated Damages 80,050.00 .00 133,250.00 (53,200.00) 166 .00 57155 Penalties 275,000.00 21,434.02 311,139.67 (36,139.67) 113 365,804.24 57210 NCP Fund Raising 2,500.00 .00 1,648.20 851.80 66 2,945.45 57211 Sheriff Community Outreach Donation 1,500.00 .00 500.00 1,000.00 33 .00 57305 Impound Fees 18,500.00 1,807.00 47,047.00 (28,547.00) 254 28,454.00 57310 Adoption Fees 8,500.00 1,004.00 9,797.00 (1,297.00) 115 11,092.00 57315 Spay & Neuter Services 32,000.00 3,447.00 23,129.00 8,871.00 72 34,527.00 57320 Animal Shelter Donation 6,000.00 336.99 14,141.57 (8,141.57) 236 13,642.88 57321 Animal Control Special Services Donation 8,000.00 296.00 9,832.56 (1,832.56) 123 70,710.63 57325 Dog Licenses 130,000.00 6,109.00 111,696.00 18,304.00 86 114,463.50 57330 Ranch Licenses .00 .00 .00 .00 +++ 208.00
57335 Poultry License Fees .00 .00 .00 .00 +++ 122.00
57340 Misc Animal Control Fees 28,000.00 5,217.59 42,582.57 (14,582.57) 152 44,695.35 57345 AC Software Maintenance Fee 8,000.00 665.00 8,663.00 (663.00) 108 9,600.00 57400 Emergency Medical Service 370,000.00 30,668.50 350,063.63 19,936.37 95 670,269.70 57405 Emerg Response Recovery 16,580.00 .00 7,496.42 9,083.58 45 9,585.89 57415 Ambulance Fines 20,000.00 8,452.51 97,254.59 (77,254.59) 486 79,437.37 57430 Fire Fees 16,000.00 .00 18,998.00 (2,998.00) 119 19,401.00 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 5 of 109 Page 200 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

REVENUE
Department 000 - Revenue
57440
57440 Fire Inspection Fees 100,000.00 .00 109,779.75 (9,779.75) 110 101,822.50 57440.10 Fire Inspections-Special Events 1,000.00 694.00 2,778.00 (1,778.00) 278 933.00 57440 - Totals $101,000.00 $694.00 $112,557.75 ($11,557.75) 111% $102,755.50 57445 Fire Plan Check Fees 60,000.00 21,418.00 108,874.13 (48,874.13) 181 72,456.00 57470 Weed & Lot Clearing 10,000.00 4,615.59 7,950.09 2,049.91 80 (2,743.55) 57475 Fire Miscellaneous .00 .00 4,000.00 (4,000.00) +++ 2,500.00 57510 Connection Fee 9,500.00 926.53 14,887.55 (5,387.55) 157 8,779.68 57600
57600 Administrative Overhead-Water 556,400.00 12,607.00 556,400.00 .00 100 556,400.00 57600.10 Administrative Overhead-Sewer 350,200.00 58,370.00 350,200.00 .00 100 350,200.00 57600.15 Administrative Overhead-RCTC 7,300.00 1,220.00 7,300.00 .00 100 6,895.00 57600.20 Administrative Overhead-LMD's 47,580.00 7,930.00 47,580.00 .00 100 46,628.00 57600.25 Administrative Overhead-Storm Drain 50,000.00 .00 397,564.11 (347,564.11) 795 240,611.70 57600.30 Administrative Overhead-Other .00 .00 45.86 (45.86) +++ 12.86 57600 - Totals $1,011,480.00 $80,127.00 $1,359,089.97 ($347,609.97) 134% $1,200,747.56 57602 Administration-Successor Agency 250,000.00 .00 250,000.00 .00 100 250,000.00 57606 Bad Debt Recovery 2,000.00 394,931.65 394,931.65 (392,931.65) 19,747 .00 57610 Reimbursements 6,000.00 776.06 3,839.60 2,160.40 64 4,841.02 57612 BASF Fees 10% & Seismic Education 5% 3,000.00 .00 242.32 2,757.68 8 2,253.37 57620 State Cost Reimbursement 45,000.00 37,876.00 37,876.00 7,124.00 84 45,132.00 57700 Business license Renewal 58,000.00 .00 57,604.00 396.00 99 54,487.25 57701 SB1186 Fee 8,000.00 5,955.30 12,676.50 (4,676.50) 158 11,869.20 57705 Busines License Penalty 15,000.00 706.50 12,759.50 2,240.50 85 12,140.94 57715 License Processing Fee 35,000.00 .00 33,654.25 1,345.75 96 29,675.25 57725 Truck Parking Permits 3,000.00 .00 1,716.00 1,284.00 57 961.00 57730 Yard Sale Permits 3,000.00 220.00 2,350.00 650.00 78 3,500.00 57734 Trademark & Licensing Fees 500.00 .00 .00 500.00 0 .00 57735 State of the City Sponsorship 8,000.00 .00 11,500.00 (3,500.00) 144 8,000.00 57736 Miscellaneous Donations .00 200.00 340.00 (340.00) +++ .00 57805 City Council Appeal .00 .00 .00 .00 +++ 658.00
57815 Finger Printing 3,500.00 964.00 4,383.00 (883.00) 125 3,915.00 57825 Photocopy Charges 200.00 .00 58.25 141.75 29 70.00 57830 Election Fee 3,750.00 .00 3,750.00 .00 100 .00
57902 Sale of Merchandise 8,000.00 75.00 7,792.95 207.05 97 10,071.43 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 6 of 109 Page 201 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

REVENUE
Department 000 - Revenue
57915 Miscellaneous Revenue 35,000.00 18,709.78 58,585.47 (23,585.47) 167 86,121.82 58115 Contributions frm Develpr 210,000.00 .00 210,000.00 .00 100 40,000.00 58200 Cash Over/Short .00 (4,218.75) (4,248.88) 4,248.88 +++ (197.22) 59215 Transfer In-Air Quality 1,500.00 .00 1,500.00 .00 100 1,500.00 59220
59220 Transfer In - Water 129,100.00 10,758.00 129,100.00 .00 100 129,100.00 59220.10 Transfer In - Sewer 129,100.00 10,758.00 129,100.00 .00 100 129,100.00 59220 - Totals $258,200.00 $21,516.00 $258,200.00 $0.00 100% $258,200.00 59250 Transfer In-CFD's 109,800.00 9,150.00 109,800.00 .00 100 109,800.00 Department 000 - Revenue Totals $30,428,682.00 $8,385,020.29 $33,727,309.51 ($3,298,627.51) 111% $30,937,982.14 REVENUE TOTALS $30,428,682.00 $8,385,020.29 $33,727,309.51 ($3,298,627.51) 111% $30,937,982.14

EXPENSE
Department 701 - City Council
30100 Full Time Salaries 36,900.00 2,199.87 27,499.14 9,400.86 75 26,399.52 30200 PERS Retirement 4,000.00 254.20 2,877.30 1,122.70 72 2,509.20 30201 PERS Monthly Employer UAL Payment 10,500.00 1,695.20 7,392.32 3,107.68 70 5,289.51 30205 Employee Group Insurance 54,390.00 5,120.25 54,382.65 7.35 100 39,735.89 30220 Medicare Insurance 600.00 32.24 429.86 170.14 72 396.87 30300 Conferences & Meetings 10,000.00 1,421.95 8,211.19 1,788.81 82 3,601.61 30305 Auto Mileage 200.00 .00 .00 200.00 0 .00
30320 Dues,Membrshps & Subscrpt 300.00 106.00 358.00 (58.00) 119 .00 30400 Office Supplies 400.00 .00 864.21 (464.21) 216 309.89 30415 Special Departmental .00 .00 403.47 (403.47) +++ .00 33100
33100.35 Wireless 3,200.00 724.32 5,037.00 (1,837.00) 157 2,915.07 33100 - Totals $3,200.00 $724.32 $5,037.00 ($1,837.00) 157% $2,915.07 Department 701 - City Council Totals $120,490.00 $11,554.03 $107,455.14 $13,034.86 89% $81,157.56 Department 702 - City Manager
30100 Full Time Salaries 417,400.00 22,915.33 341,648.73 75,751.27 82 237,397.05 30200 PERS Retirement 39,700.00 3,664.02 33,773.78 5,926.22 85 37,886.43 30201 PERS Monthly Employer UAL Payment 123,585.00 27,945.36 123,580.07 4.93 100 99,371.69 30205 Employee Group Insurance 25,000.00 990.15 24,984.82 15.18 100 19,425.84 30210 Vehicle Allowance 6,000.00 678.57 4,667.86 1,332.14 78 6,035.71 30212 Cell Phone Stipend 600.00 .00 50.00 550.00 8 600.00 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 7 of 109 Page 202 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 702 - City Manager
30215 Medical Savings Account 300.00 33.93 263.39 36.61 88 301.79 30220 Medicare Insurance 3,100.00 433.29 6,327.26 (3,227.26) 204 3,621.28 30221 Administrative Leave Cash Out 5,000.00 4,406.79 4,406.79 593.21 88 .00 30225 Sick Leave Buy Back 5,000.00 .00 4,215.74 784.26 84 3,815.11 30226 Sick Leave Taken .00 .00 .00 .00 +++ 3,311.73
30227 Sick Leave Payoff .00 .00 18,318.69 (18,318.69) +++ .00 30230 Annual Vacation Cash Out 7,000.00 .00 6,610.18 389.82 94 .00 30231 Vacation Taken .00 1,101.70 6,410.26 (6,410.26) +++ 9,007.89 30232 Vacation Payoff .00 .00 31,278.35 (31,278.35) +++ .00 30300 Conferences & Meetings 5,000.00 1,492.50 9,392.92 (4,392.92) 188 8,977.30 30320 Dues,Membrshps & Subscrpt 3,000.00 165.00 1,004.00 1,996.00 33 3,291.00 30400 Office Supplies 1,000.00 .00 1,022.50 (22.50) 102 71.09 33100
33100.35 Wireless .00 94.61 997.60 (997.60) +++ 27.99
33100 - Totals $0.00 $94.61 $997.60 ($997.60) +++ $27.99 42110 Computer Replacement Chrg 1,900.00 162.00 1,900.00 .00 100 700.00 42115 Computing Operations 36,700.00 3,062.00 36,700.00 .00 100 11,900.00 42235 Compensated Absences .00 47,198.82 47,198.82 (47,198.82) +++ 11,588.22 Department 702 - City Manager Totals $680,285.00 $114,344.07 $704,751.76 ($24,466.76) 104% $457,330.12 Department 703 - Human Resources
30100 Full Time Salaries 131,800.00 13,279.81 108,356.99 23,443.01 82 117,572.71 30110 Overtime 300.00 .00 .00 300.00 0 124.50
30200 PERS Retirement 17,700.00 1,888.78 16,468.88 1,231.12 93 16,758.74 30201 PERS Monthly Employer UAL Payment 56,240.00 12,699.13 56,231.80 8.20 100 38,214.33 30205 Employee Group Insurance 23,800.00 1,979.91 20,032.80 3,767.20 84 25,424.21 30215 Medical Savings Account 200.00 20.63 182.94 17.06 91 183.49 30220 Medicare Insurance 2,000.00 201.84 1,600.66 399.34 80 1,766.34 30221 Administrative Leave Cash Out 800.00 1,190.88 1,190.88 (390.88) 149 1,292.18 30225 Sick Leave Buy Back 2,000.00 .00 1,291.67 708.33 65 1,613.65 30226 Sick Leave Taken .00 134.68 3,515.50 (3,515.50) +++ 2,369.37 30230 Annual Vacation Cash Out 2,300.00 .00 1,897.96 402.04 83 1,815.36 30231 Vacation Taken .00 377.46 2,623.16 (2,623.16) +++ 3,084.60 30300 Conferences & Meetings 3,000.00 25.00 975.09 2,024.91 33 61.56 30320 Dues,Membrshps & Subscrpt 1,000.00 45.00 45.00 955.00 5 325.00 30400 Office Supplies 1,000.00 57.82 413.61 586.39 41 500.37 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 8 of 109 Page 203 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 703 - Human Resources
30430 Small Office Equipment 1,500.00 444.79 444.79 1,055.21 30 1,887.29 33100
33100.35 Wireless 1,000.00 185.44 1,254.60 (254.60) 125 557.93 33100 - Totals $1,000.00 $185.44 $1,254.60 ($254.60) 125% $557.93 42110 Computer Replacement Chrg 1,600.00 137.00 1,600.00 .00 100 1,100.00 42115 Computing Operations 24,500.00 2,038.00 24,500.00 .00 100 23,700.00 42235 Compensated Absences .00 16,710.13 16,710.13 (16,710.13) +++ .00 Department 703 - Human Resources Totals $270,740.00 $51,416.30 $259,336.46 $11,403.54 96% $238,351.63 Department 704 - City Clerk
30100 Full Time Salaries 250,500.00 24,639.21 224,286.29 26,213.71 90 209,896.63 30105 Part-Time Salaries .00 .00 604.70 (604.70) +++ 315.92 30107 Part Time Salaries - 20 Hour 22,100.00 1,059.12 17,024.23 5,075.77 77 13,754.81 30200 PERS Retirement 36,900.00 3,444.40 35,157.48 1,742.52 95 31,694.85 30201 PERS Monthly Employer UAL Payment 107,480.00 22,776.00 107,478.57 1.43 100 74,256.29 30205 Employee Group Insurance 45,400.00 3,569.29 44,891.77 508.23 99 39,497.40 30210 Vehicle Allowance 4,800.00 542.86 4,814.29 (14.29) 100 4,828.57 30212 Cell Phone Stipend 600.00 50.00 850.00 (250.00) 142 1,000.00 30215 Medical Savings Account 600.00 61.07 541.61 58.39 90 428.21 30220 Medicare Insurance 4,000.00 437.99 3,933.78 66.22 98 3,529.42 30221 Administrative Leave Cash Out 4,800.00 2,825.48 2,825.48 1,974.52 59 3,660.30 30224 Sick Leave Taken - Part-Time .00 .00 629.07 (629.07) +++ 534.26 30225 Sick Leave Buy Back 2,500.00 .00 2,760.42 (260.42) 110 .00 30226 Sick Leave Taken .00 2,208.69 9,572.37 (9,572.37) +++ (3,498.85) 30227 Sick Leave Payoff .00 .00 .00 .00 +++ 3,535.86
30228 Comp Taken .00 .00 198.42 (198.42) +++ 291.81
30230 Annual Vacation Cash Out 4,300.00 .00 2,689.33 1,610.67 63 3,858.44 30231 Vacation Taken .00 313.94 14,611.94 (14,611.94) +++ 7,976.16 30232 Vacation Payoff .00 .00 2,456.40 (2,456.40) +++ 7,137.08 30255 Tuition Reimbursement 800.00 .00 .00 800.00 0 .00 30300 Conferences & Meetings 7,800.00 15.00 1,226.78 6,573.22 16 9,734.45 30320 Dues,Membrshps & Subscrpt 1,425.00 750.00 1,540.00 (115.00) 108 1,963.95 30400 Office Supplies 4,500.00 38.37 7,365.35 (2,865.35) 164 4,961.24 30405 Printing & Copies 150.00 .00 .00 150.00 0 .00
30410 Postage 300.00 .00 .00 300.00 0 176.94
30430 Small Office Equipment 500.00 .00 192.98 307.02 39 1,967.41 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 9 of 109 Page 204 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 704 - City Clerk
30445 Legal Advertising 4,500.00 617.83 3,458.66 1,041.34 77 4,657.94 30455 Elections 57,000.00 63.49 58,334.25 (1,334.25) 102 .00 33100
33100.35 Wireless .00 182.42 670.53 (670.53) +++ 18.58
33100 - Totals $0.00 $182.42 $670.53 ($670.53) +++ $18.58 34100 Contractual Services 28,500.00 292.26 25,920.66 2,579.34 91 29,915.75 35265 City Historian 1,000.00 .00 .00 1,000.00 0 .00
42110 Computer Replacement Chrg 4,200.00 350.00 4,200.00 .00 100 1,800.00 42115 Computing Operations 73,300.00 6,112.00 73,300.00 .00 100 59,200.00 42235 Compensated Absences .00 15,055.94 15,055.94 (15,055.94) +++ 11,977.29 43100 Equipment .00 .00 .00 .00 +++ 5,567.22
Department 704 - City Clerk Totals $667,955.00 $85,405.36 $666,591.30 $1,363.70 100% $534,637.93 Department 705 - City Attorney
34100
34100 Contractual Services 225,000.00 48,096.36 256,935.36 (31,935.36) 114 225,487.54 34100.100 Code Enforcement Legal 50,000.00 9,159.71 47,316.14 2,683.86 95 56,514.26 34100 - Totals $275,000.00 $57,256.07 $304,251.50 ($29,251.50) 111% $282,001.80 Department 705 - City Attorney Totals $275,000.00 $57,256.07 $304,251.50 ($29,251.50) 111% $282,001.80 Department 706 - Fiscal & Support Services
30100 Full Time Salaries 246,700.00 42,142.77 289,621.63 (42,921.63) 117 385,566.17 30105 Part-Time Salaries 1,500.00 128.79 579.09 920.91 39 788.53 30110 Overtime 1,200.00 98.13 427.94 772.06 36 1,299.38 30200 PERS Retirement 35,520.00 3,455.33 25,908.16 9,611.84 73 39,549.70 30201 PERS Monthly Employer UAL Payment 16,715.00 2,428.10 14,843.70 1,871.30 89 44,560.66 30205 Employee Group Insurance 52,340.00 5,164.01 51,535.74 804.26 98 71,703.52 30210 Vehicle Allowance 2,900.00 325.71 968.57 1,931.43 33 2,897.14 30212 Cell Phone Stipend 300.00 30.00 345.00 (45.00) 115 300.00 30215 Medical Savings Account 800.00 101.59 563.72 236.28 70 707.18 30220 Medicare Insurance 5,900.00 692.12 4,664.85 1,235.15 79 6,485.62 30221 Administrative Leave Cash Out 7,000.00 2,224.10 2,224.10 4,775.90 32 3,333.58 30224 Sick Leave Taken - Part-Time .00 .00 .00 .00 +++ 18.19 30225 Sick Leave Buy Back 3,600.00 .00 1,068.98 2,531.02 30 3,491.74 30226 Sick Leave Taken .00 658.70 7,959.59 (7,959.59) +++ 10,011.08 30227 Sick Leave Payoff .00 .00 .00 .00 +++ 8,490.27
Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 10 of 109 Page 205 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 706 - Fiscal & Support Services
30228 Comp Taken .00 .00 2,370.13 (2,370.13) +++ 1,229.14 30229 Comp Payoff .00 .00 .07 (.07) +++ 402.89
30230 Annual Vacation Cash Out 5,600.00 .00 1,340.98 4,259.02 24 3,912.20 30231 Vacation Taken .00 973.57 7,874.03 (7,874.03) +++ 13,886.29 30232 Vacation Payoff .00 .00 1,002.22 (1,002.22) +++ .00 30235 Deferred Compensation 100.00 3.22 14.46 85.54 14 20.16 30255 Tuition Reimbursement 1,700.00 400.00 800.00 900.00 47 20.00 30300 Conferences & Meetings 17,800.00 1,587.14 8,743.83 9,056.17 49 9,927.89 30305 Auto Mileage 100.00 .00 23.38 76.62 23 25.54
30320 Dues,Membrshps & Subscrpt 4,950.00 720.00 1,910.00 3,040.00 39 3,121.67 30400 Office Supplies 3,800.00 773.55 3,186.97 613.03 84 3,429.92 30405 Printing & Copies 800.00 303.05 823.24 (23.24) 103 557.36 30410 Postage 4,000.00 .00 938.73 3,061.27 23 4,307.23
30415 Special Departmental 1,000.00 210.01 2,947.51 (1,947.51) 295 1,377.75 30430 Small Office Equipment 600.00 .00 .00 600.00 0 440.44 30435
30435.10 Software Maintenance & Support .00 .00 9,000.00 (9,000.00) +++ .00 30435 - Totals $0.00 $0.00 $9,000.00 ($9,000.00) +++ $0.00 30475 Performance Bonds 2,500.00 .00 2,372.00 128.00 95 2,372.00 32100 Office Equipment Maintnce 1,000.00 .00 .00 1,000.00 0 132.63 33100
33100.35 Wireless 2,000.00 873.02 2,631.55 (631.55) 132 2,244.79 33100 - Totals $2,000.00 $873.02 $2,631.55 ($631.55) 132% $2,244.79 34100 Contractual Services 20,300.00 (10,428.94) 6,843.18 13,456.82 34 6,359.64 34125 Accounting & Auditing Svc 36,300.00 .00 34,006.55 2,293.45 94 33,363.12 34130 Financial Services 8,000.00 4,750.46 9,567.48 (1,567.48) 120 8,507.28 35100 Interest Expense .00 611.27 611.27 (611.27) +++ 983.32 35106 Principal Payments - GASB 87 Leases & 96 SBITA .00 10,457.47 10,457.47 (10,457.47) +++ 9,690.49 42100
42100 Vehicle Operations & Mtce 200.00 13.00 200.00 .00 100 100.00 42100.10 Fuel 200.00 13.00 200.00 .00 100 200.00
42100 - Totals $400.00 $26.00 $400.00 $0.00 100% $300.00 42110 Computer Replacement Chrg 3,700.00 312.00 3,700.00 .00 100 2,100.00 42115 Computing Operations 61,100.00 5,088.00 61,100.00 .00 100 59,200.00 42235 Compensated Absences .00 (1,773.11) (1,773.11) 1,773.11 +++ .00 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 11 of 109 Page 206 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 706 - Fiscal & Support Services Totals $550,225.00 $72,336.06 $571,603.01 ($21,378.01) 104% $747,114.51 Department 707 - Communications
30100 Full Time Salaries 170,000.00 16,240.16 164,770.50 5,229.50 97 108,133.02 30105 Part-Time Salaries .00 .00 .00 .00 +++ 20,844.63
30110 Overtime 1,000.00 556.65 4,557.66 (3,557.66) 456 368.68 30200 PERS Retirement 13,400.00 1,413.26 13,408.64 (8.64) 100 8,578.06 30201 PERS Monthly Employer UAL Payment 405.00 90.28 402.99 2.01 100 .00 30205 Employee Group Insurance 22,200.00 1,885.97 19,729.03 2,470.97 89 10,354.39 30212 Cell Phone Stipend 600.00 .00 200.00 400.00 33 600.00 30215 Medical Savings Account 300.00 27.14 240.71 59.29 80 241.43 30220 Medicare Insurance 2,500.00 312.46 2,765.67 (265.67) 111 2,045.55 30221 Administrative Leave Cash Out 2,000.00 2,262.44 2,262.44 (262.44) 113 2,111.20 30225 Sick Leave Buy Back 2,500.00 .00 2,444.69 55.31 98 2,181.58 30226 Sick Leave Taken .00 .00 812.80 (812.80) +++ 160.97 30228 Comp Taken .00 1,252.00 2,184.04 (2,184.04) +++ .00 30230 Annual Vacation Cash Out 3,200.00 .00 3,393.66 (193.66) 106 3,166.80 30231 Vacation Taken .00 410.06 2,553.93 (2,553.93) +++ 3,303.16 30235 Deferred Compensation .00 .00 .00 .00 +++ 521.12
30300 Conferences & Meetings 7,000.00 179.00 5,992.51 1,007.49 86 9,584.71 30305 Auto Mileage 500.00 .00 626.50 (126.50) 125 328.40 30320 Dues,Membrshps & Subscrpt 1,100.00 425.00 1,202.00 (102.00) 109 648.00 30400 Office Supplies 1,000.00 .00 1,034.34 (34.34) 103 119.61 30405 Printing & Copies 500.00 .00 282.75 217.25 57 133.99 30415 Special Departmental 20,200.00 8,401.47 20,942.30 (742.30) 104 5,710.17 30416 City Merchandise 5,000.00 .00 5,137.40 (137.40) 103 (871.78) 30435 Software Expense 3,800.00 383.96 3,720.05 79.95 98 2,848.96 30440 Advertising & Promotion 5,000.00 578.90 4,002.58 997.42 80 5,711.97 33100
33100.35 Wireless 1,500.00 185.44 1,768.52 (268.52) 118 510.61 33100 - Totals $1,500.00 $185.44 $1,768.52 ($268.52) 118% $510.61 34100
34100 Contractual Services 10,000.00 .00 9,900.00 100.00 99 23,724.16 34100.60 Gateway Sign Maintenance 7,500.00 240.43 7,348.21 151.79 98 5,937.50 34100.65 Gateway Sign Replacement Charges 12,500.00 22,897.22 22,897.22 (10,397.22) 183 14,035.20 34100 - Totals $30,000.00 $23,137.65 $40,145.43 ($10,145.43) 134% $43,696.86 34130 Financial Services 800.00 61.98 348.49 451.51 44 348.47 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 12 of 109 Page 207 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 707 - Communications
35270 Community Promotion 12,400.00 719.70 8,019.48 4,380.52 65 26,771.85 35271 Community Outreach 17,400.00 5,890.72 15,683.86 1,716.14 90 16,319.04 35311 Sixth Street Banner Program 29,200.00 12,346.91 24,339.03 4,860.97 83 2,388.31 35312 State of the City 15,000.00 .00 18,636.85 (3,636.85) 124 21,757.03 42110 Computer Replacement Chrg 1,900.00 162.00 1,900.00 .00 100 1,000.00 42115 Computing Operations 24,500.00 2,038.00 24,500.00 .00 100 23,700.00 42235 Compensated Absences .00 6,163.87 6,163.87 (6,163.87) +++ 3,408.50 Department 707 - Communications Totals $394,905.00 $85,125.02 $404,172.72 ($9,267.72) 102% $326,725.29 Department 720 - Special Events
Division 10 - George Ingalls Day
30415 Special Departmental .00 .00 .00 .00 +++ 168.56
34100 Contractual Services 300.00 103.31 103.31 196.69 34 .00 Division 10 - George Ingalls Day Totals $300.00 $103.31 $103.31 $196.69 34% $168.56 Division 15 - Parade of Lights
30105 Part-Time Salaries 7,500.00 .00 6,431.99 1,068.01 86 3,815.13 30107 Part Time Salaries - 20 Hour .00 .00 405.85 (405.85) +++ .00 30110 Overtime 1,000.00 .00 3,183.91 (2,183.91) 318 3,348.37 30200 PERS Retirement 35.00 .00 31.94 3.06 91 .00
30201 PERS Monthly Employer UAL Payment 5.00 .15 .96 4.04 19 .00 30205 Employee Group Insurance 800.00 .00 797.26 2.74 100 38.05 30220 Medicare Insurance 200.00 .00 145.06 54.94 73 175.26 30235 Deferred Compensation 300.00 .00 160.78 139.22 54 .00 30415 Special Departmental 10,000.00 .00 11,495.99 (1,495.99) 115 9,659.72 32105 Equipment Rental 18,000.00 .00 15,192.96 2,807.04 84 6,067.62 34100 Contractual Services 23,000.00 .00 26,448.25 (3,448.25) 115 29,364.32 34150 Special Events 300.00 .00 .00 300.00 0 295.25
Division 15 - Parade of Lights Totals $61,140.00 $0.15 $64,294.95 ($3,154.95) 105% $52,763.72 Division 20 - Horseweek
30110 Overtime .00 (2,050.10) .00 .00 +++ .00
30205 Employee Group Insurance .00 (343.56) .00 .00 +++ .00 30220 Medicare Insurance .00 (29.26) .00 .00 +++ .00
Division 20 - Horseweek Totals $0.00 ($2,422.92) $0.00 $0.00 +++ $0.00 Division 25 - Day of the Cowboy
30105 Part-Time Salaries 2,000.00 .00 1,869.46 130.54 93 1,197.12 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 13 of 109 Page 208 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 720 - Special Events
Division 25 - Day of the Cowboy
30107 Part Time Salaries - 20 Hour .00 .00 139.87 (139.87) +++ .00 30110 Overtime 1,000.00 .00 1,853.04 (853.04) 185 514.93 30200 PERS Retirement 15.00 .00 11.01 3.99 73 .00
30201 PERS Monthly Employer UAL Payment 5.00 .05 .33 4.67 7 .00 30220 Medicare Insurance 100.00 .00 55.80 44.20 56 90.56 30235 Deferred Compensation 100.00 .00 46.74 53.26 47 105.90 30415 Special Departmental 6,000.00 1,129.77 7,660.31 (1,660.31) 128 2,429.95 32105 Equipment Rental 10,000.00 .00 7,356.00 2,644.00 74 901.88 34100 Contractual Services 34,000.00 3,988.89 40,171.12 (6,171.12) 118 36,985.86 Division 25 - Day of the Cowboy Totals $53,220.00 $5,118.71 $59,163.68 ($5,943.68) 111% $42,226.20 Division 30 - Rose Eldridge Day
30105 Part-Time Salaries 100.00 .00 .00 100.00 0 .00
30220 Medicare Insurance 100.00 .00 .00 100.00 0 .00
30235 Deferred Compensation 100.00 .00 .00 100.00 0 .00 30400 Office Supplies 100.00 .00 146.11 (46.11) 146 .00 34150 Special Events 200.00 .00 279.99 (79.99) 140 284.07 Division 30 - Rose Eldridge Day Totals $600.00 $0.00 $426.10 $173.90 71% $284.07 Division 34 - National Night Out
30105 Part-Time Salaries 800.00 .00 298.40 501.60 37 359.38 30110 Overtime 200.00 .00 .00 200.00 0 .00
30220 Medicare Insurance 100.00 .00 4.44 95.56 4 20.64
30235 Deferred Compensation 100.00 .00 7.46 92.54 7 34.73 30400 Office Supplies 200.00 .00 199.33 .67 100 190.26
30415 Special Departmental 5,000.00 2,027.18 2,179.97 2,820.03 44 4,488.94 34100 Contractual Services 1,000.00 .00 .00 1,000.00 0 984.44 Division 34 - National Night Out Totals $7,400.00 $2,027.18 $2,689.60 $4,710.40 36% $6,078.39 Division 35 - Concerts in the Park
30105 Part-Time Salaries 5,700.00 717.00 1,928.37 3,771.63 34 2,732.77 30110 Overtime 1,000.00 1,019.22 1,961.89 (961.89) 196 983.74 30200 PERS Retirement .00 .00 .00 .00 +++ 16.10
30205 Employee Group Insurance 370.00 195.87 367.55 2.45 99 36.85 30220 Medicare Insurance 100.00 25.44 57.09 42.91 57 259.81 30235 Deferred Compensation 200.00 17.93 48.22 151.78 24 301.73 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 14 of 109 Page 209 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 720 - Special Events
Division 35 - Concerts in the Park
30415 Special Departmental 1,000.00 9,472.58 9,712.64 (8,712.64) 971 968.02 34100 Contractual Services 20,000.00 10,218.76 19,648.76 351.24 98 21,296.13 34150 Special Events 200.00 .00 700.14 (500.14) 350 170.00 Division 35 - Concerts in the Park Totals $28,570.00 $21,666.80 $34,424.66 ($5,854.66) 120% $26,765.15 Division 36 - Wheel Chair Basketball
30105 Part-Time Salaries 600.00 .00 .00 600.00 0 .00
30220 Medicare Insurance 100.00 .00 .00 100.00 0 .00
30235 Deferred Compensation 100.00 .00 .00 100.00 0 .00 30415 Special Departmental 5,000.00 .00 .00 5,000.00 0 .00 34100 Contractual Services 7,500.00 .00 .00 7,500.00 0 .00 Division 36 - Wheel Chair Basketball Totals $13,300.00 $0.00 $0.00 $13,300.00 0% $0.00 Division 37 - Community Clean-Up Days
30105 Part-Time Salaries 100.00 .00 .00 100.00 0 49.20
30110 Overtime 500.00 .00 498.56 1.44 100 421.07
30220 Medicare Insurance 100.00 .00 4.05 95.95 4 12.71
30235 Deferred Compensation 100.00 .00 .00 100.00 0 21.36 30310 Uniforms & Safety Gear 200.00 200.00 200.00 .00 100 173.12 30415 Special Departmental 300.00 89.16 348.84 (48.84) 116 273.02 Division 37 - Community Clean-Up Days Totals $1,300.00 $289.16 $1,051.45 $248.55 81% $950.48 Division 40 - July Fourth
30105 Part-Time Salaries 1,900.00 621.75 1,108.47 791.53 58 1,445.87 30107 Part Time Salaries - 20 Hour .00 .00 .00 .00 +++ 78.51 30110 Overtime 1,000.00 614.93 980.31 19.69 98 1,397.17 30200 PERS Retirement .00 .00 .00 .00 +++ 90.87
30220 Medicare Insurance 100.00 18.16 30.31 69.69 30 147.39 30235 Deferred Compensation 100.00 15.54 27.71 72.29 28 111.44 30415 Special Departmental 3,300.00 1,528.02 3,613.46 (313.46) 109 3,065.70 30440 Advertising & Promotion 1,000.00 825.63 825.63 174.37 83 28.28 34100 Contractual Services 5,000.00 .00 4,294.39 705.61 86 2,007.43 34150 Special Events 1,000.00 39.99 116.85 883.15 12 2,053.25 Division 40 - July Fourth Totals $13,400.00 $3,664.02 $10,997.13 $2,402.87 82% $10,425.91 Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 15 of 109 Page 210 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 720 - Special Events
Division 41 - Memorial Day
30110 Overtime .00 178.71 178.71 (178.71) +++ .00
30220 Medicare Insurance .00 2.59 2.59 (2.59) +++ .00
30415 Special Departmental .00 .00 .00 .00 +++ 1,044.25 34100 Contractual Services 1,200.00 1,707.15 2,307.15 (1,107.15) 192 .00 Division 41 - Memorial Day Totals $1,200.00 $1,888.45 $2,488.45 ($1,288.45) 207% $1,044.25 Division 42 - Vietnam Veterans Day
34100 Contractual Services 200.00 .00 .00 200.00 0 .00
Division 42 - Vietnam Veterans Day Totals $200.00 $0.00 $0.00 $200.00 0% $0.00 Division 43 - Veterans Day
30415 Special Departmental .00 .00 5,512.59 (5,512.59) +++ .00 34100 Contractual Services 1,200.00 .00 4,798.98 (3,598.98) 400 .00 Division 43 - Veterans Day Totals $1,200.00 $0.00 $10,311.57 ($9,111.57) 859% $0.00 Division 44 - Patriot Day (9-11 Tribute)
30105 Part-Time Salaries 300.00 .00 48.00 252.00 16 .00 30220 Medicare Insurance 100.00 .00 .71 99.29 1 .00
30235 Deferred Compensation 100.00 .00 1.20 98.80 1 .00 30415 Special Departmental 600.00 .00 829.65 (229.65) 138 521.60 32105 Equipment Rental 300.00 .00 .00 300.00 0 .00
Division 44 - Patriot Day (9-11 Tribute) Totals $1,400.00 $0.00 $879.56 $520.44 63% $521.60 Division 45 - Breakfast with Santa
30105 Part-Time Salaries 800.00 .00 218.60 581.40 27 103.38 30110 Overtime 500.00 .00 .00 500.00 0 386.87
30220 Medicare Insurance 100.00 .00 3.25 96.75 3 .00
30235 Deferred Compensation 100.00 .00 5.47 94.53 5 .00 30415 Special Departmental 4,000.00 3,331.27 5,654.34 (1,654.34) 141 4,165.13 32105 Equipment Rental 2,000.00 .00 1,817.89 182.11 91 1,468.44 34100 Contractual Services 2,000.00 .00 1,330.00 670.00 67 1,346.71 Division 45 - Breakfast with Santa Totals $9,500.00 $3,331.27 $9,029.55 $470.45 95% $7,470.53 Division 60 - Egg Hunt
30105 Part-Time Salaries 1,350.00 .00 1,680.68 (330.68) 124 1,574.60 30110 Overtime 900.00 .00 955.95 (55.95) 106 747.02
30220 Medicare Insurance 100.00 .00 37.91 62.09 38 .00
Run by Daphne Liu on 11/17/2025 14:02:01 PM Page 16 of 109 Page 211 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 720 - Special Events
Division 60 - Egg Hunt
30235 Deferred Compensation 100.00 .00 42.03 57.97 42 .00 30415 Special Departmental 4,500.00 .00 6,405.74 (1,905.74) 142 3,922.02 34100 Contractual Services 3,000.00 .00 3,117.69 (117.69) 104 1,284.42 Division 60 - Egg Hunt Totals $9,950.00 $0.00 $12,240.00 ($2,290.00) 123% $7,528.06 Division 67 - Dia de los Muertos
30105 Part-Time Salaries 600.00 .00 422.12 177.88 70 .00 30110 Overtime 300.00 .00 .00 300.00 0 .00
30220 Medicare Insurance 100.00 .00 6.27 93.73 6 .00
30235 Deferred Compensation 100.00 .00 10.56 89.44 11 .00 30415 Special Departmental 800.00 .00 1,312.61 (512.61) 164 .00 34100 Contractual Services 1,500.00 .00 1,938.86 (438.86) 129 .00 Division 67 - Dia de los Muertos Totals $3,400.00 $0.00 $3,690.42 ($290.42) 109% $0.00 Division 68 - Trunk-or-Treat
30105 Part-Time Salaries 2,000.00 .00 1,762.12 237.88 88 .00 30110 Overtime 200.00 .00 269.65 (69.65) 135 .00
30220 Medicare Insurance 100.00 .00 30.11 69.89 30 .00
30235 Deferred Compensation 100.00 .00 44.06 55.94 44 .00 30415 Special Departmental 3,000.00 .00 6,775.55 (3,775.55) 226 .00 34100 Contractual Services 1,400.00 .00 4,812.83 (3,412.83) 344 .00 Division 68 - Trunk-or-Treat Totals $6,800.00 $0.00 $13,694.32 ($6,894.32) 201% $0.00 Division 69 - Gold Star Mother's&Family's Day
34100 Contractual Services 1,200.00 .00 106.03 1,093.97 9 .00 Division 69 - Gold Star Mother's&Family's Day Totals $1,200.00 $0.00 $106.03 $1,093.97 9% $0.00 Division 71 - Kathy Azevedo Spirit of Norco
34100 Contractual Services 3,000.00 1,193.06 5,508.81 (2,508.81) 184 .00 Division 71 - Kathy Azevedo Spirit of Norco Totals $3,000.00 $1,193.06 $5,508.81 ($2,508.81) 184% $0.00 Division 73 - Flag Day
34100 Contractual Services 1,000.00 .00 .00 1,000.00 0 .00 Division 73 - Flag Day Totals $1,000.00 $0.00 $0.00 $1,000.00 0% $0.00 Department 720 - Special Events Totals $218,080.00 $36,859.19 $231,099.59 ($13,019.59) 106% $156,226.92 Department 724 - Non-Departmental
30105 Part-Time Salaries 59,940.00 3,382.26 19,424.92 40,515.08 32 18,939.70 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 17 of 109 Page 212 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 724 - Non-Departmental
30107 Part Time Salaries - 20 Hour .00 .00 .00 .00 +++ 390.41 30200 PERS Retirement 6,000.00 5,979.80 5,979.80 20.20 100 5,353.13 30201 PERS Monthly Employer UAL Payment 929,220.00 .00 929,220.00 .00 100 530,257.08 30202 Pension Replacement Benefit 4,000.00 .00 1,001.49 2,998.51 25 963.45 30204 PERS Arrears Payment .00 .00 18,612.27 (18,612.27) +++ .00 30220 Medicare Insurance 900.00 50.26 296.82 603.18 33 281.83 30224 Sick Leave Taken - Part-Time .00 .00 172.30 (172.30) +++ 292.91 30235 Deferred Compensation 1,500.00 84.56 489.93 1,010.07 33 464.46 30240 Continuous Service Bonus 1,300.00 .00 1,407.14 (107.14) 108 2,692.86 30250 Unemployment 10,000.00 2,250.27 22,005.07 (12,005.07) 220 18,891.00 30300 Conferences & Meetings 13,000.00 1,255.91 21,456.58 (8,456.58) 165 12,864.43 30315 Employee Hiring Costs 13,000.00 6,366.55 18,321.48 (5,321.48) 141 13,560.90 30320 Dues,Membrshps & Subscrpt 25,500.00 .00 31,847.73 (6,347.73) 125 22,184.78 30400 Office Supplies 6,000.00 1,347.19 4,598.56 1,401.44 77 5,720.91 30415 Special Departmental 1,800.00 705.59 6,307.95 (4,507.95) 350 1,965.35 30440 Advertising & Promotion 4,000.00 604.97 3,909.97 90.03 98 970.00 30460 Medical Ins Admin 8,800.00 466.86 5,828.73 2,971.27 66 7,453.79 30465 Retirees Medical Insurance 1,130,000.00 101,581.16 1,168,599.64 (38,599.64) 103 1,115,380.23 30471 Pension Trust Contribution 300,000.00 .00 .00 300,000.00 0 .00 34100 Contractual Services 170,300.00 18,196.77 128,957.69 41,342.31 76 115,613.20 34105 Professional Services 195,000.00 26,826.88 260,667.00 (65,667.00) 134 418,263.47 34125 Accounting & Auditing Svc 33,400.00 .00 14,446.60 18,953.40 43 38,070.63 34130 Financial Services 40,000.00 2,601.52 46,330.79 (6,330.79) 116 38,376.90 35210 Admin Fees-Property Taxes 20,000.00 619.06 14,735.28 5,264.72 74 15,305.31 35215 Parking Fines 48,000.00 7,192.64 30,684.72 17,315.28 64 50,492.17 35270 Community Promotion .00 .00 .00 .00 +++ 208.98
35271 Community Outreach .00 .00 .00 .00 +++ 3,204.05
35280 Employee Recognition Prog 30,000.00 322.96 26,820.48 3,179.52 89 27,847.27 35510 Bad Debt Expense .00 .00 9,000.00 (9,000.00) +++ 36,085.78 41255 Utility Bill Subsidy Program 175,000.00 19,509.38 233,371.91 (58,371.91) 133 190,896.07 42200 Liability Insurance 1,450,200.00 .00 1,450,200.00 .00 100 758,100.00 42220 Self-Ins Expenses 50,400.00 4,200.00 50,400.00 .00 100 (149,700.00) 42225 Self-Ins Settlements 70,100.00 5,838.00 70,100.00 .00 100 160,500.00 42230 Excess Workers' Comp 130,000.00 10,837.00 130,000.00 .00 100 107,200.00 44100 Transfers Out 662,000.00 518,745.88 660,253.88 1,746.12 100 94,000.00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 18 of 109 Page 213 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 724 - Non-Departmental Totals $5,589,360.00 $738,965.47 $5,385,448.73 $203,911.27 96% $3,663,091.05 Department 730 - Recreation Services
30100 Full Time Salaries 305,027.00 27,012.03 268,664.98 36,362.02 88 386,976.89 30105 Part-Time Salaries 39,000.00 3,019.87 17,774.30 21,225.70 46 30,426.28 30107 Part Time Salaries - 20 Hour 15,459.00 .00 15,166.73 292.27 98 1,355.91 30110 Overtime 3,800.00 154.17 3,770.54 29.46 99 4,619.36 30200 PERS Retirement 55,610.00 4,842.32 44,650.84 10,959.16 80 49,856.78 30201 PERS Monthly Employer UAL Payment 97,988.00 21,415.83 95,641.62 2,346.38 98 92,227.76 30205 Employee Group Insurance 66,200.00 5,332.03 50,915.34 15,284.66 77 64,202.92 30210 Vehicle Allowance 4,800.00 542.86 5,014.29 (214.29) 104 4,828.57 30215 Medical Savings Account 800.00 61.07 541.61 258.39 68 758.21 30220 Medicare Insurance 7,500.00 789.99 6,625.54 874.46 88 7,438.42 30221 Administrative Leave Cash Out 6,000.00 3,992.02 3,992.02 2,007.98 67 2,498.57 30224 Sick Leave Taken - Part-Time .00 .00 727.85 (727.85) +++ 436.27 30225 Sick Leave Buy Back 6,700.00 .00 1,495.83 5,204.17 22 5,068.85 30226 Sick Leave Taken .00 13,149.21 94,543.52 (94,543.52) +++ 12,267.25 30230 Annual Vacation Cash Out 6,500.00 .00 3,218.98 3,281.02 50 8,019.74 30231 Vacation Taken .00 4,527.20 27,961.02 (27,961.02) +++ 24,147.69 30232 Vacation Payoff .00 .00 .00 .00 +++ 7,837.16
30235 Deferred Compensation 1,000.00 75.50 441.66 558.34 44 948.57 30245 Workers Compensation .00 .00 .00 .00 +++ 14,310.46 30300 Conferences & Meetings 15,000.00 2,847.24 10,252.92 4,747.08 68 9,195.04 30310 Uniforms & Safety Gear 1,000.00 261.01 1,261.01 (261.01) 126 1,000.00 30320 Dues,Membrshps & Subscrpt 1,000.00 .00 535.00 465.00 54 870.00 30400 Office Supplies 6,000.00 3,915.54 5,792.56 207.44 97 5,473.16 30415 Special Departmental 13,225.00 6,321.79 10,843.64 2,381.36 82 12,781.58 30430 Small Office Equipment 15,000.00 15,000.00 15,000.00 .00 100 8,823.39 30435 Software Expense 2,000.00 .00 .00 2,000.00 0 1,618.15 32200 Buildings & Grounds Mtce 200.00 .00 .00 200.00 0 .00 33100
33100.20 Electricity Charges 48,700.00 10,684.13 57,095.02 (8,395.02) 117 50,104.22 33100.25 Natural Gas 5,215.00 61.81 782.74 4,432.26 15 3,375.04 33100.30 Telephone Charges 8,108.00 2,145.19 12,276.73 (4,168.73) 151 9,713.49 33100.35 Wireless 5,080.00 831.54 5,072.17 7.83 100 4,961.64 33100 - Totals $67,103.00 $13,722.67 $75,226.66 ($8,123.66) 112% $68,154.39 34100 Contractual Services 26,400.00 9,245.00 30,290.75 (3,890.75) 115 16,526.50 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 19 of 109 Page 214 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 730 - Recreation Services
34130 Financial Services 14,500.00 2,024.74 23,208.73 (8,708.73) 160 16,919.22 34145 Recreation Prog Instructr 50,563.00 15,851.70 69,681.80 (19,118.80) 138 50,196.00 34150 Special Events 57,500.00 .00 11,121.34 46,378.66 19 9,448.52 35272 Fin. Assist. In Rec (F.A.I.R) 2,000.00 .00 400.00 1,600.00 20 800.00 42100 Vehicle Operations & Mtce 300.00 25.00 300.00 .00 100 1,100.00 42110 Computer Replacement Chrg 5,000.00 413.00 5,000.00 .00 100 2,800.00 42115 Computing Operations 85,600.00 7,137.00 85,600.00 .00 100 82,800.00 42235 Compensated Absences .00 (86,213.79) (86,213.79) 86,213.79 +++ .00 43100 Equipment .00 .00 .00 .00 +++ 3,647.94
Department 730 - Recreation Services Totals $978,775.00 $75,465.00 $899,447.29 $79,327.71 92% $1,010,379.55 Department 731 - Youth & Teen
30100 Full Time Salaries 111,300.00 10,264.27 104,494.69 6,805.31 94 91,796.46 30105 Part-Time Salaries 200,100.00 23,531.44 195,887.76 4,212.24 98 176,849.85 30107 Part Time Salaries - 20 Hour .00 1,383.65 2,169.54 (2,169.54) +++ 9,365.59 30110 Overtime 3,000.00 48.15 5,782.29 (2,782.29) 193 3,248.63 30200 PERS Retirement 13,020.00 1,453.48 13,017.97 2.03 100 12,100.56 30201 PERS Monthly Employer UAL Payment 31,455.00 7,041.54 31,449.31 5.69 100 21,493.76 30205 Employee Group Insurance 38,900.00 2,594.58 29,340.42 9,559.58 75 34,698.86 30220 Medicare Insurance 4,600.00 519.30 4,589.32 10.68 100 3,857.34 30224 Sick Leave Taken - Part-Time .00 .00 1,820.27 (1,820.27) +++ 1,527.86 30225 Sick Leave Buy Back .00 .00 .00 .00 +++ 366.81
30226 Sick Leave Taken .00 1,198.55 3,459.54 (3,459.54) +++ 4,639.80 30231 Vacation Taken .00 104.86 2,868.01 (2,868.01) +++ 3,011.03 30232 Vacation Payoff .00 .00 .00 .00 +++ 2,400.03
30235 Deferred Compensation 5,100.00 588.34 4,936.36 163.64 97 4,072.32 30245 Workers Compensation .00 .00 3,279.36 (3,279.36) +++ .00 30300 Conferences & Meetings 5,500.00 204.99 3,413.59 2,086.41 62 1,294.75 30310 Uniforms & Safety Gear 200.00 .00 200.00 .00 100 200.00 30320 Dues,Membrshps & Subscrpt 500.00 55.00 509.00 (9.00) 102 417.25 30400 Office Supplies 1,000.00 .00 1,020.21 (20.21) 102 755.92 30415 Special Departmental 20,600.00 5,806.39 22,694.42 (2,094.42) 110 29,277.07 30430 Small Office Equipment .00 .00 .00 .00 +++ 1,096.38 30485 Wee People Special Event 500.00 297.97 297.97 202.03 60 444.52 32200 Buildings & Grounds Mtce 600.00 408.49 408.49 191.51 68 .00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 20 of 109 Page 215 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 731 - Youth & Teen
33100
33100.20 Electricity Charges 6,350.00 1,023.41 4,911.10 1,438.90 77 4,606.79 33100.25 Natural Gas 721.00 46.99 289.69 431.31 40 602.89 33100.30 Telephone Charges 52.00 1.98 11.36 40.64 22 8.99 33100.35 Wireless 618.00 84.94 513.76 104.24 83 514.69
33100 - Totals $7,741.00 $1,157.32 $5,725.91 $2,015.09 74% $5,733.36 34100 Contractual Services 15,000.00 4,208.00 15,188.91 (188.91) 101 18,994.00 42110 Computer Replacement Chrg 3,500.00 288.00 3,500.00 .00 100 1,700.00 42115 Computing Operations 61,100.00 5,088.00 61,100.00 .00 100 59,200.00 42235 Compensated Absences .00 3,251.45 3,251.45 (3,251.45) +++ 1,032.50 Department 731 - Youth & Teen Totals $523,716.00 $69,493.77 $520,404.79 $3,311.21 99% $489,574.65 Department 733 - Park Maintenance
30100 Full Time Salaries 212,400.00 24,831.23 221,664.99 (9,264.99) 104 210,654.84 30105 Part-Time Salaries 68,900.00 4,292.54 61,786.48 7,113.52 90 64,606.90 30107 Part Time Salaries - 20 Hour .00 2,835.57 2,835.57 (2,835.57) +++ .00 30110 Overtime 500.00 305.08 1,439.87 (939.87) 288 1,000.22 30200 PERS Retirement 22,800.00 2,673.95 22,480.43 319.57 99 22,329.50 30201 PERS Monthly Employer UAL Payment 31,040.00 7,022.88 31,038.82 1.18 100 25,159.61 30205 Employee Group Insurance 36,700.00 3,244.93 36,654.81 45.19 100 37,358.25 30210 Vehicle Allowance 1,600.00 176.43 1,564.64 35.36 98 1,901.79 30215 Medical Savings Account 400.00 46.98 379.76 20.24 95 360.25 30220 Medicare Insurance 4,100.00 504.89 4,328.11 (228.11) 106 4,349.24 30221 Administrative Leave Cash Out 1,600.00 2,421.78 2,421.78 (821.78) 151 2,167.79 30224 Sick Leave Taken - Part-Time .00 84.06 1,063.73 (1,063.73) +++ 937.34 30225 Sick Leave Buy Back 2,000.00 .00 2,491.83 (491.83) 125 1,922.39 30226 Sick Leave Taken .00 149.24 3,580.33 (3,580.33) +++ 4,069.85 30230 Annual Vacation Cash Out 2,000.00 .00 .00 2,000.00 0 .00 30231 Vacation Taken .00 424.49 5,788.83 (5,788.83) +++ 8,922.01 30235 Deferred Compensation 1,800.00 107.31 1,578.55 221.45 88 1,638.63 30245 Workers Compensation .00 .00 22.03 (22.03) +++ 396.35 30300 Conferences & Meetings 3,500.00 .00 .00 3,500.00 0 3,442.59 30310 Uniforms & Safety Gear 2,500.00 793.46 3,406.60 (906.60) 136 2,306.89 30320 Dues,Membrshps & Subscrpt 2,000.00 .00 784.00 1,216.00 39 640.00 30400 Office Supplies 1,500.00 150.94 1,511.42 (11.42) 101 1,027.51 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 21 of 109 Page 216 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 733 - Park Maintenance
30415
30415 Special Departmental 3,500.00 1,138.26 4,020.52 (520.52) 115 3,424.14 30415.10 Veterans Memorial 2,000.00 5,380.82 7,454.60 (5,454.60) 373 9,166.63 30415 - Totals $5,500.00 $6,519.08 $11,475.12 ($5,975.12) 209% $12,590.77 30425 Small Tools 1,000.00 228.25 2,003.37 (1,003.37) 200 869.65 32105 Equipment Rental 2,500.00 414.20 2,858.09 (358.09) 114 3,465.30 32200 Buildings & Grounds Mtce 32,000.00 17,356.41 37,001.45 (5,001.45) 116 37,094.05 32352 Veterans Memorial Maintenance 3,000.00 .00 1,684.37 1,315.63 56 3,939.85 32400 Trail Maintenace 1,000.00 391.50 3,111.35 (2,111.35) 311 2,104.24 33100
33100.10 Water Charges 275,000.00 56,860.09 262,398.48 12,601.52 95 225,657.51 33100.20 Electricity Charges 45,000.00 10,705.29 54,000.51 (9,000.51) 120 55,437.79 33100.25 Natural Gas 400.00 .00 .00 400.00 0 .00
33100.30 Telephone Charges 1,500.00 607.94 3,053.14 (1,553.14) 204 2,279.11 33100.35 Wireless 4,500.00 1,065.20 5,680.47 (1,180.47) 126 5,596.13 33100 - Totals $326,400.00 $69,238.52 $325,132.60 $1,267.40 100% $288,970.54 34100 Contractual Services 620,400.00 84,155.43 571,906.66 48,493.34 92 715,202.78 42100 Vehicle Operations & Mtce 7,300.00 612.00 7,300.00 .00 100 3,300.00 42105 Vehicle Replacement Chrgs 30,800.00 2,563.00 30,800.00 .00 100 39,300.00 42110 Computer Replacement Chrg 1,500.00 125.00 1,500.00 .00 100 1,100.00 42115 Computing Operations 24,500.00 2,038.00 24,500.00 .00 100 35,500.00 42235 Compensated Absences .00 25,346.61 25,346.61 (25,346.61) +++ 1,785.90 Department 733 - Park Maintenance Totals $1,451,240.00 $259,053.76 $1,451,442.20 ($202.20) 100% $1,540,415.03 Department 735 - Senior Citizens
30100 Full Time Salaries 55,700.00 5,078.61 45,290.68 10,409.32 81 49,001.20 30105 Part-Time Salaries 90,800.00 7,156.91 52,006.82 38,793.18 57 49,066.41 30107 Part Time Salaries - 20 Hour .00 445.50 445.50 (445.50) +++ .00 30110 Overtime 400.00 .00 .00 400.00 0 .00
30200 PERS Retirement 4,374.00 499.34 4,107.81 266.19 94 3,729.81 30201 PERS Monthly Employer UAL Payment 154.00 54.03 148.08 5.92 96 .00 30205 Employee Group Insurance 15,600.00 1,289.21 15,575.89 24.11 100 5,552.33 30215 Medical Savings Account 300.00 19.00 168.50 131.50 56 256.50 30220 Medicare Insurance 2,200.00 187.06 1,464.76 735.24 67 1,423.36 30221 Administrative Leave Cash Out 2,200.00 .00 .00 2,200.00 0 .00 30224 Sick Leave Taken - Part-Time .00 115.50 1,555.24 (1,555.24) +++ 827.80 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 22 of 109 Page 217 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 735 - Senior Citizens
30225 Sick Leave Buy Back 1,400.00 .00 .00 1,400.00 0 .00 30226 Sick Leave Taken .00 179.69 2,974.21 (2,974.21) +++ 2,610.57 30230 Annual Vacation Cash Out 2,700.00 .00 .00 2,700.00 0 .00 30231 Vacation Taken .00 622.94 3,467.26 (3,467.26) +++ 1,128.56 30232 Vacation Payoff .00 .00 .00 .00 +++ 3.82
30235 Deferred Compensation 2,300.00 181.79 1,339.06 960.94 58 1,065.08 30245 Workers Compensation .00 .00 .00 .00 +++ 175.18
30300 Conferences & Meetings 3,000.00 104.50 2,156.79 843.21 72 1,438.76 30310 Uniforms & Safety Gear 300.00 300.00 630.44 (330.44) 210 300.23 30320 Dues,Membrshps & Subscrpt 300.00 92.19 277.19 22.81 92 185.00 30400 Office Supplies 700.00 226.68 837.25 (137.25) 120 130.45 30415 Special Departmental 5,000.00 2,343.56 6,832.75 (1,832.75) 137 9,241.52 30480 Senior Special Events 4,200.00 .00 4,777.48 (577.48) 114 3,672.23 30490 Party Pardner Events .00 .00 .00 .00 +++ 174.94
32200 Buildings & Grounds Mtce 5,500.00 1,033.30 2,312.30 3,187.70 42 4,303.29 33100
33100.20 Electricity Charges 1,200.00 7,358.57 9,435.21 (8,235.21) 786 17,563.28 33100.25 Natural Gas 100.00 76.27 126.69 (26.69) 127 728.39 33100.30 Telephone Charges 100.00 16.31 93.31 6.69 93 26.71 33100.35 Wireless 600.00 180.51 16.71 583.29 3 129.27
33100 - Totals $2,000.00 $7,631.66 $9,671.92 ($7,671.92) 484% $18,447.65 34100 Contractual Services 4,000.00 250.00 3,489.85 510.15 87 3,681.00 35150 Administrative Overhead .00 .00 .00 .00 +++ 2,570.00 42100 Vehicle Operations & Mtce 2,400.00 2,457.00 4,057.00 (1,657.00) 169 2,040.72 42105 Vehicle Replacement Chrgs 4,300.00 362.00 4,300.00 .00 100 971.43 42110 Computer Replacement Chrg 2,800.00 237.00 2,800.00 .00 100 1,500.00 42115 Computing Operations 40,700.00 12,173.09 39,043.00 1,657.00 96 38,915.65 42235 Compensated Absences .00 1,640.04 1,640.04 (1,640.04) +++ 956.95 Department 735 - Senior Citizens Totals $253,328.00 $44,680.60 $211,369.82 $41,958.18 83% $203,370.44 Department 735A - Senior Citizen-RCTC
30100 Full Time Salaries 22,520.00 2,118.14 19,107.23 3,412.77 85 5,492.93 30105 Part-Time Salaries 6,021.00 706.65 5,098.49 922.51 85 4,323.74 30200 PERS Retirement 2,246.00 185.95 1,662.02 583.98 74 536.49 30201 PERS Monthly Employer UAL Payment 58.00 3.47 41.47 16.53 72 .00 30205 Employee Group Insurance 7,878.00 643.29 7,209.78 668.22 92 781.92 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 23 of 109 Page 218 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 735A - Senior Citizen-RCTC
30215 Medical Savings Account 24.00 2.71 24.07 (.07) 100 36.64 30220 Medicare Insurance 414.00 42.64 360.92 53.08 87 183.91 30224 Sick Leave Taken - Part-Time .00 75.61 100.82 (100.82) +++ .00 30226 Sick Leave Taken .00 78.84 1,230.05 (1,230.05) +++ 320.35 30231 Vacation Taken .00 158.79 774.51 (774.51) +++ 161.22 30232 Vacation Payoff .00 .00 .00 .00 +++ 11.47
30235 Deferred Compensation 151.00 19.55 129.98 21.02 86 120.16 30310 Uniforms & Safety Gear 300.00 .00 300.00 .00 100 557.16 30400 Office Supplies 570.00 .00 492.65 77.35 86 1,158.82 30415 Special Departmental 2,400.00 (425.87) 2,400.00 .00 100 .00 33100
33100.20 Electricity Charges 10,306.00 (2,289.78) 11,205.78 (899.78) 109 15,535.75 33100.25 Natural Gas 600.00 74.04 569.70 30.30 95 1,054.88 33100.30 Telephone Charges 100.00 11.06 63.29 36.71 63 97.15 33100.35 Wireless 500.00 175.19 1,062.14 (562.14) 212 960.25 33100 - Totals $11,506.00 ($2,029.49) $12,900.91 ($1,394.91) 112% $17,648.03 42100 Vehicle Operations & Mtce 3,010.00 (2,008.00) 3,010.00 .00 100 12,220.37 42115 Computing Operations 2,900.00 (8,547.09) 2,900.00 .00 100 2,677.00 Department 735A - Senior Citizen-RCTC Totals $59,998.00 ($8,974.81) $57,742.90 $2,255.10 96% $46,230.21 Department 737 - Ingalls Event Center
30100 Full Time Salaries 388,200.00 39,757.09 338,891.08 49,308.92 87 322,030.28 30105 Part-Time Salaries 129,600.00 8,733.10 103,218.05 26,381.95 80 64,301.11 30107 Part Time Salaries - 20 Hour .00 5,496.75 7,094.86 (7,094.86) +++ 2,228.42 30110 Overtime 17,600.00 4,096.32 22,003.13 (4,403.13) 125 15,413.19 30200 PERS Retirement 44,900.00 4,704.59 37,265.58 7,634.42 83 44,997.81 30201 PERS Monthly Employer UAL Payment 65,395.00 14,214.86 62,954.80 2,440.20 96 91,250.90 30205 Employee Group Insurance 80,070.00 8,095.96 80,410.51 (340.51) 100 77,405.98 30210 Vehicle Allowance 1,700.00 190.00 1,685.00 15.00 99 1,975.00 30215 Medical Savings Account 500.00 62.08 487.27 12.73 97 470.89 30220 Medicare Insurance 7,800.00 926.34 7,299.36 500.64 94 7,433.34 30221 Administrative Leave Cash Out 3,000.00 2,279.44 2,279.44 720.56 76 632.74 30224 Sick Leave Taken - Part-Time .00 858.67 2,285.75 (2,285.75) +++ 2,500.08 30225 Sick Leave Buy Back 6,000.00 .00 873.34 5,126.66 15 694.72 30226 Sick Leave Taken .00 626.03 10,016.48 (10,016.48) +++ 15,472.60 30228 Comp Taken .00 .00 .00 .00 +++ 313.55
Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 24 of 109 Page 219 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 737 - Ingalls Event Center
30229 Comp Payoff .00 .00 242.22 (242.22) +++ .00
30230 Annual Vacation Cash Out 8,000.00 .00 .00 8,000.00 0 2,507.96 30231 Vacation Taken .00 1,974.02 11,946.77 (11,946.77) +++ 12,497.78 30235 Deferred Compensation 2,000.00 225.83 2,682.87 (682.87) 134 1,758.08 30245 Workers Compensation .00 .00 1,199.04 (1,199.04) +++ .00 30300 Conferences & Meetings 10,000.00 1,617.10 3,677.04 6,322.96 37 8,366.12 30305 Auto Mileage .00 .00 .00 .00 +++ 15.72
30310 Uniforms & Safety Gear 5,000.00 1,104.09 4,531.34 468.66 91 4,206.26 30320 Dues,Membrshps & Subscrpt 2,200.00 400.00 400.00 1,800.00 18 350.00 30400 Office Supplies 2,000.00 .00 2,411.74 (411.74) 121 1,584.46 30415 Special Departmental 4,500.00 2,187.29 8,336.73 (3,836.73) 185 5,691.97 30425 Small Tools 3,000.00 56.52 1,864.71 1,135.29 62 1,208.61 30430 Small Office Equipment 2,500.00 .00 458.04 2,041.96 18 3,804.57 32105 Equipment Rental 20,000.00 1,806.06 5,937.75 14,062.25 30 13,304.46 32200 Buildings & Grounds Mtce 45,000.00 363.73 40,458.10 4,541.90 90 26,581.66 33100
33100.10 Water Charges 25,000.00 982.59 5,781.79 19,218.21 23 3,568.47 33100.20 Electricity Charges 123,000.00 75,803.67 179,561.36 (56,561.36) 146 121,666.32 33100.25 Natural Gas 2,500.00 804.77 4,063.41 (1,563.41) 163 2,577.21 33100.30 Telephone Charges 3,000.00 1.72 10.32 2,989.68 0 2,749.18 33100.35 Wireless 3,000.00 728.30 4,543.92 (1,543.92) 151 5,879.22 33100.45 Internet/Cable Charges 3,000.00 .00 .00 3,000.00 0 .00 33100 - Totals $159,500.00 $78,321.05 $193,960.80 ($34,460.80) 122% $136,440.40 34100 Contractual Services 209,000.00 40,528.66 266,751.62 (57,751.62) 128 202,449.71 42100 Vehicle Operations & Mtce 70,800.00 5,900.00 70,800.00 .00 100 14,900.00 42105 Vehicle Replacement Chrgs 59,100.00 4,925.00 59,100.00 .00 100 23,600.00 42110 Computer Replacement Chrg 4,800.00 400.00 4,800.00 .00 100 2,400.00 42115 Computing Operations 85,600.00 7,137.00 85,600.00 .00 100 71,000.00 42235 Compensated Absences .00 28,694.21 28,694.21 (28,694.21) +++ .00 Division 50 - Moreno Arena
30100 Full Time Salaries .00 .00 .00 .00 +++ 26,595.84
30105 Part-Time Salaries .00 .00 .00 .00 +++ 9,675.83
30110 Overtime .00 .00 .00 .00 +++ 4,650.65
30200 PERS Retirement .00 .00 .00 .00 +++ 2,383.95
30201 PERS Monthly Employer UAL Payment .00 .00 .00 .00 +++ 2,404.79 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 25 of 109 Page 220 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 737 - Ingalls Event Center
Division 50 - Moreno Arena
30205 Employee Group Insurance .00 .00 .00 .00 +++ 3,024.63 30215 Medical Savings Account .00 .00 .00 .00 +++ 20.00 30220 Medicare Insurance .00 .00 .00 .00 +++ 553.68
30235 Deferred Compensation .00 .00 .00 .00 +++ 218.63
Division 50 - Moreno Arena Totals $0.00 $0.00 $0.00 $0.00 +++ $49,528.00 Division 51 - Clark Arena
30100 Full Time Salaries .00 .00 .00 .00 +++ 23,552.42
30105 Part-Time Salaries .00 .00 .00 .00 +++ 3,614.79
30110 Overtime .00 .00 .00 .00 +++ 2,203.99
30200 PERS Retirement .00 .00 .00 .00 +++ 2,222.31
30201 PERS Monthly Employer UAL Payment .00 .00 .00 .00 +++ 2,240.80 30205 Employee Group Insurance .00 .00 .00 .00 +++ 2,451.95 30215 Medical Savings Account .00 .00 .00 .00 +++ 18.67 30220 Medicare Insurance .00 .00 .00 .00 +++ 440.71
30226 Sick Leave Taken .00 .00 .00 .00 +++ 235.16
30235 Deferred Compensation .00 .00 .00 .00 +++ 109.13
Division 51 - Clark Arena Totals $0.00 $0.00 $0.00 $0.00 +++ $37,089.93 Division 52 - Pole Barn
30100 Full Time Salaries .00 .00 .00 .00 +++ 2,987.70
30105 Part-Time Salaries .00 .00 .00 .00 +++ 3,491.77
30200 PERS Retirement .00 .00 .00 .00 +++ 224.89
30201 PERS Monthly Employer UAL Payment .00 .00 .00 .00 +++ 249.49 30205 Employee Group Insurance .00 .00 .00 .00 +++ 66.18 30215 Medical Savings Account .00 .00 .00 .00 +++ 2.08
30220 Medicare Insurance .00 .00 .00 .00 +++ 69.34
30235 Deferred Compensation .00 .00 .00 .00 +++ 53.67
Division 52 - Pole Barn Totals $0.00 $0.00 $0.00 $0.00 +++ $7,145.12 Division 53 - Nellie Weaver Hall
30100 Full Time Salaries .00 .00 .00 .00 +++ 2,982.92
30105 Part-Time Salaries .00 .00 .00 .00 +++ 8,848.13
30110 Overtime .00 .00 .00 .00 +++ 31.87
30200 PERS Retirement .00 .00 .00 .00 +++ 255.87
Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 26 of 109 Page 221 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 737 - Ingalls Event Center
Division 53 - Nellie Weaver Hall
30201 PERS Monthly Employer UAL Payment .00 .00 .00 .00 +++ 361.62 30205 Employee Group Insurance .00 .00 .00 .00 +++ 411.78 30215 Medical Savings Account .00 .00 .00 .00 +++ 3.00
30220 Medicare Insurance .00 .00 .00 .00 +++ 154.59
30235 Deferred Compensation .00 .00 .00 .00 +++ 193.65
Division 53 - Nellie Weaver Hall Totals $0.00 $0.00 $0.00 $0.00 +++ $13,243.43 Division 54 - Pikes Peak
30100 Full Time Salaries .00 .00 .00 .00 +++ 1,003.71
30105 Part-Time Salaries .00 .00 .00 .00 +++ 2,180.28
30200 PERS Retirement .00 .00 .00 .00 +++ 103.16
30201 PERS Monthly Employer UAL Payment .00 .00 .00 .00 +++ 249.47 30205 Employee Group Insurance .00 .00 .00 .00 +++ 42.06 30215 Medical Savings Account .00 .00 .00 .00 +++ 2.08
30220 Medicare Insurance .00 .00 .00 .00 +++ 36.42
30235 Deferred Compensation .00 .00 .00 .00 +++ 42.02
Division 54 - Pikes Peak Totals $0.00 $0.00 $0.00 $0.00 +++ $3,659.20 Department 737 - Ingalls Event Center Totals $1,437,765.00 $265,681.79 $1,470,617.63 ($32,852.63) 102% $1,290,454.05 Department 738 - Facilities Maintenance
30100 Full Time Salaries 237,500.00 26,159.29 230,601.82 6,898.18 97 139,331.41 30110 Overtime .00 657.45 2,615.58 (2,615.58) +++ 548.70 30200 PERS Retirement 32,860.00 3,636.05 32,812.17 47.83 100 19,851.52 30201 PERS Monthly Employer UAL Payment 104,325.00 23,523.08 104,321.03 3.97 100 44,100.15 30205 Employee Group Insurance 36,015.00 3,564.65 36,002.01 12.99 100 20,647.51 30210 Vehicle Allowance 1,600.00 176.43 1,564.64 35.36 98 951.79 30215 Medical Savings Account 500.00 60.58 500.29 (.29) 100 279.09 30220 Medicare Insurance 3,500.00 446.53 3,752.11 (252.11) 107 2,272.09 30221 Administrative Leave Cash Out .00 1,680.19 1,680.19 (1,680.19) +++ 1,333.96 30225 Sick Leave Buy Back .00 .00 3,090.77 (3,090.77) +++ 1,276.14 30226 Sick Leave Taken .00 781.06 2,263.36 (2,263.36) +++ 2,066.07 30230 Annual Vacation Cash Out .00 .00 968.86 (968.86) +++ 1,470.34 30231 Vacation Taken .00 424.49 8,442.78 (8,442.78) +++ 5,218.29 30245 Workers Compensation 5,000.00 658.65 3,316.49 1,683.51 66 14,840.77 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 27 of 109 Page 222 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 738 - Facilities Maintenance
30300 Conferences & Meetings 2,000.00 550.00 3,050.00 (1,050.00) 153 2,295.00 30310 Uniforms & Safety Gear 3,000.00 84.00 3,606.04 (606.04) 120 3,766.08 30320 Dues,Membrshps & Subscrpt 1,000.00 .00 .00 1,000.00 0 .00 30400 Office Supplies 1,200.00 .00 107.95 1,092.05 9 1,685.98 30415 Special Departmental 3,500.00 1,180.45 3,311.99 188.01 95 6,144.65 30425 Small Tools 4,000.00 .00 2,460.13 1,539.87 62 4,799.61 30430 Small Office Equipment 9,000.00 1,479.80 5,351.91 3,648.09 59 6,460.72 32105 Equipment Rental 3,500.00 1,583.04 2,999.68 500.32 86 623.50 32200 Buildings & Grounds Mtce 85,000.00 16,564.23 99,572.91 (14,572.91) 117 85,655.03 33100
33100.10 Water Charges 45,000.00 10,238.75 45,110.84 (110.84) 100 44,078.27 33100.20 Electricity Charges 230,000.00 15,235.73 207,865.43 22,134.57 90 225,514.87 33100.25 Natural Gas 4,200.00 1,329.43 6,140.44 (1,940.44) 146 5,772.50 33100.30 Telephone Charges 39,000.00 8,242.07 47,166.69 (8,166.69) 121 34,571.72 33100.35 Wireless 2,500.00 696.35 3,005.39 (505.39) 120 1,385.67 33100.45 Internet/Cable Charges 4,500.00 1,316.02 1,316.02 3,183.98 29 6,562.90 33100 - Totals $325,200.00 $37,058.35 $310,604.81 $14,595.19 96% $317,885.93 34100 Contractual Services 425,000.00 35,684.15 402,290.06 22,709.94 95 505,343.91 42100 Vehicle Operations & Mtce 5,700.00 475.00 5,700.00 .00 100 40,600.00 42105 Vehicle Replacement Chrgs 20,800.00 1,737.00 20,800.00 .00 100 40,600.00 42110 Computer Replacement Chrg 2,200.00 187.00 2,200.00 .00 100 1,500.00 42115 Computing Operations 36,700.00 3,062.00 36,700.00 .00 100 35,500.00 42235 Compensated Absences .00 23,281.22 23,281.22 (23,281.22) +++ 17,368.58 43115
43115.30 Building/Improvements-Design/Engineering 36,817.00 2,735.25 25,275.00 11,542.00 69 .00 43115 - Totals $36,817.00 $2,735.25 $25,275.00 $11,542.00 69% $0.00 Department 738 - Facilities Maintenance Totals $1,385,917.00 $187,429.94 $1,379,243.80 $6,673.20 100% $1,324,416.82 Department 740 - Public Works Inspection
34100 Contractual Services 150,000.00 52,704.00 116,508.00 33,492.00 78 30,790.50 43100 Equipment 188,200.00 .00 188,122.00 78.00 100 .00 Department 740 - Public Works Inspection Totals $338,200.00 $52,704.00 $304,630.00 $33,570.00 90% $30,790.50 Department 745 - Economic Development
30300 Conferences & Meetings 2,000.00 .00 250.00 1,750.00 13 850.00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 28 of 109 Page 223 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 745 - Economic Development
34100 Contractual Services 50,000.00 .00 50,000.00 .00 100 50,000.00 Department 745 - Economic Development Totals $52,000.00 $0.00 $50,250.00 $1,750.00 97% $50,850.00 Department 750 - Planning
30100 Full Time Salaries 300,560.00 25,957.47 279,599.26 20,960.74 93 310,597.37 30110 Overtime .00 34.91 55.86 (55.86) +++ 50.90
30200 PERS Retirement 39,800.00 3,828.39 36,870.91 2,929.09 93 37,575.87 30201 PERS Monthly Employer UAL Payment 93,295.00 22,118.61 93,289.27 5.73 100 62,818.92 30205 Employee Group Insurance 45,600.00 2,715.39 39,101.74 6,498.26 86 39,865.53 30210 Vehicle Allowance 4,800.00 542.86 4,814.29 (14.29) 100 4,828.57 30215 Medical Savings Account 600.00 61.07 561.61 38.39 94 448.21 30220 Medicare Insurance 5,200.00 480.25 4,804.68 395.32 92 5,075.97 30221 Administrative Leave Cash Out 4,400.00 3,406.87 3,406.87 993.13 77 3,129.33 30225 Sick Leave Buy Back 5,800.00 .00 3,833.24 1,966.76 66 3,082.51 30226 Sick Leave Taken .00 1,071.06 11,479.30 (11,479.30) +++ 4,487.59 30228 Comp Taken .00 .00 .00 .00 +++ 1,428.83
30230 Annual Vacation Cash Out 4,500.00 .00 4,678.20 (178.20) 104 4,474.61 30231 Vacation Taken .00 2,175.20 20,245.37 (20,245.37) +++ 18,947.04 30232 Vacation Payoff .00 .00 4,794.17 (4,794.17) +++ .00 30300 Conferences & Meetings 16,400.00 900.00 8,168.53 8,231.47 50 12,225.43 30320 Dues,Membrshps & Subscrpt 1,500.00 .00 1,244.00 256.00 83 989.70 30400 Office Supplies 1,200.00 .00 1,012.71 187.29 84 886.83 30415 Special Departmental 1,500.00 987.66 1,078.07 421.93 72 1,579.44 30430 Small Office Equipment 1,200.00 .00 39.14 1,160.86 3 509.70 30445 Legal Advertising 3,500.00 .00 3,499.88 .12 100 2,763.39 33100
33100.30 Telephone Charges 100.00 1.72 10.32 89.68 10 10.32 33100.35 Wireless 1,500.00 175.44 1,455.62 44.38 97 1,131.37 33100 - Totals $1,600.00 $177.16 $1,465.94 $134.06 92% $1,141.69 34100 Contractual Services 620,000.00 133,272.15 402,904.35 217,095.65 65 742,951.95 42110 Computer Replacement Chrg 3,500.00 288.00 3,500.00 .00 100 1,900.00 42115 Computing Operations 61,100.00 5,088.00 61,100.00 .00 100 59,200.00 42235 Compensated Absences .00 20,576.99 20,576.99 (20,576.99) +++ 5,884.31 Department 750 - Planning Totals $1,216,055.00 $223,682.04 $1,012,124.38 $203,930.62 83% $1,326,843.69 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 29 of 109 Page 224 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 751 - Code Enforcement
30100 Full Time Salaries 149,820.00 22,992.11 122,964.33 26,855.67 82 148,000.95 30105 Part-Time Salaries .00 .00 16.98 (16.98) +++ 591.65 30107 Part Time Salaries - 20 Hour 10,800.00 .00 9,086.52 1,713.48 84 56,620.13 30110 Overtime 700.00 307.06 6,213.10 (5,513.10) 888 1,172.83 30200 PERS Retirement 18,800.00 1,943.73 11,651.27 7,148.73 62 16,306.29 30201 PERS Monthly Employer UAL Payment 1,725.00 816.86 1,720.56 4.44 100 .00 30205 Employee Group Insurance 30,200.00 4,057.64 30,199.20 .80 100 25,043.68 30215 Medical Savings Account .00 48.14 66.14 (66.14) +++ 36.00 30220 Medicare Insurance 3,500.00 373.61 2,237.16 1,262.84 64 3,171.17 30221 Administrative Leave Cash Out .00 153.41 153.41 (153.41) +++ .00 30224 Sick Leave Taken - Part-Time .00 .00 .00 .00 +++ 245.35 30225 Sick Leave Buy Back 1,000.00 .00 503.88 496.12 50 .00 30226 Sick Leave Taken .00 .00 6,731.72 (6,731.72) +++ 3,603.82 30228 Comp Taken .00 .00 .00 .00 +++ 111.83
30230 Annual Vacation Cash Out .00 1,632.90 2,429.44 (2,429.44) +++ 3,567.00 30231 Vacation Taken .00 169.34 6,428.86 (6,428.86) +++ 3,600.86 30232 Vacation Payoff .00 .00 530.79 (530.79) +++ 927.42 30235 Deferred Compensation .00 .00 .42 (.42) +++ 35.72 30300 Conferences & Meetings 5,800.00 .00 144.00 5,656.00 2 1,496.34 30310 Uniforms & Safety Gear 1,000.00 .00 .00 1,000.00 0 265.35 30320 Dues,Membrshps & Subscrpt 300.00 .00 354.00 (54.00) 118 200.00 30400 Office Supplies 1,000.00 .00 925.76 74.24 93 797.05 30410 Postage 5,000.00 1,842.88 1,842.88 3,157.12 37 73.20 30415 Special Departmental 2,300.00 772.58 1,443.40 856.60 63 2,044.35 33100
33100.35 Wireless 3,000.00 533.47 2,669.36 330.64 89 3,195.30 33100 - Totals $3,000.00 $533.47 $2,669.36 $330.64 89% $3,195.30 34100 Contractual Services 102,900.00 7.59 76.32 102,823.68 0 1,625.62 42100
42100 Vehicle Operations & Mtce 900.00 75.00 900.00 .00 100 800.00 42100.10 Fuel 1,000.00 87.00 1,000.00 .00 100 700.00
42100 - Totals $1,900.00 $162.00 $1,900.00 $0.00 100% $1,500.00 42105 Vehicle Replacement Chrgs 6,500.00 538.00 6,500.00 .00 100 6,500.00 42110 Computer Replacement Chrg 2,100.00 175.00 2,100.00 .00 100 1,000.00 42115 Computing Operations 36,700.00 3,062.00 36,700.00 .00 100 35,500.00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 30 of 109 Page 225 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 751 - Code Enforcement
42235 Compensated Absences .00 7,011.85 7,011.85 (7,011.85) +++ 1,999.79 Department 751 - Code Enforcement Totals $385,045.00 $46,600.17 $262,601.35 $122,443.65 68% $319,231.70 Department 752 - Building & Safety
30100 Full Time Salaries 252,120.00 13,659.65 208,622.92 43,497.08 83 257,956.16 30105 Part-Time Salaries 25,000.00 2,096.50 14,057.76 10,942.24 56 11,242.71 30110 Overtime 1,200.00 1,181.05 9,327.42 (8,127.42) 777 2,032.82 30200 PERS Retirement 32,400.00 1,191.82 23,335.32 9,064.68 72 27,503.21 30201 PERS Monthly Employer UAL Payment 41,230.00 6,697.91 41,223.99 6.01 100 31,325.46 30205 Employee Group Insurance 61,715.00 3,338.68 60,337.44 1,377.56 98 63,427.49 30215 Medical Savings Account .00 .00 42.00 (42.00) +++ 84.00 30220 Medicare Insurance 5,300.00 255.33 3,918.70 1,381.30 74 4,457.87 30224 Sick Leave Taken - Part-Time .00 86.16 435.33 (435.33) +++ 437.44 30225 Sick Leave Buy Back 1,100.00 .00 1,045.76 54.24 95 996.10 30226 Sick Leave Taken .00 614.85 11,180.15 (11,180.15) +++ 12,574.76 30227 Sick Leave Payoff .00 .00 8,688.58 (8,688.58) +++ 1,962.81 30228 Comp Taken .00 .00 .00 .00 +++ 693.74
30229 Comp Payoff .00 .00 .00 .00 +++ 592.57
30230 Annual Vacation Cash Out 2,700.00 .00 1,338.98 1,361.02 50 5,275.90 30231 Vacation Taken .00 498.94 9,904.77 (9,904.77) +++ 9,960.39 30232 Vacation Payoff .00 .00 16,568.15 (16,568.15) +++ 3,152.10 30235 Deferred Compensation 700.00 54.56 362.30 337.70 52 271.08 30245 Workers Compensation .00 .00 4,366.84 (4,366.84) +++ .00 30300 Conferences & Meetings 2,000.00 .00 1,505.00 495.00 75 1,900.00 30310 Uniforms & Safety Gear 1,000.00 .00 .00 1,000.00 0 .00 30320 Dues,Membrshps & Subscrpt 1,000.00 .00 .00 1,000.00 0 355.00 30400 Office Supplies 1,800.00 .00 1,230.23 569.77 68 1,587.83 30415 Special Departmental 2,000.00 116.14 423.63 1,576.37 21 1,507.25 33100
33100.35 Wireless 1,500.00 199.41 1,651.37 (151.37) 110 1,809.50 33100 - Totals $1,500.00 $199.41 $1,651.37 ($151.37) 110% $1,809.50 34100 Contractual Services 240,000.00 101,595.53 216,804.34 23,195.66 90 75,020.81 42100 Vehicle Operations & Mtce 2,300.00 188.00 2,300.00 .00 100 2,400.00 42110 Computer Replacement Chrg 2,900.00 238.00 2,900.00 .00 100 1,600.00 42115 Computing Operations 48,900.00 4,075.00 48,900.00 .00 100 47,300.00 42235 Compensated Absences .00 (11,776.75) (11,776.75) 11,776.75 +++ .00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 31 of 109 Page 226 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 752 - Building & Safety Totals $726,865.00 $124,310.78 $678,694.23 $48,170.77 93% $567,427.00 Department 761A - Fire Department-CAL FIRE
30105 Part-Time Salaries 28,300.00 3,111.30 27,901.34 398.66 99 25,825.80 30220 Medicare Insurance 500.00 47.17 428.62 71.38 86 395.87 30224 Sick Leave Taken - Part-Time .00 62.39 937.93 (937.93) +++ 675.21 30226 Sick Leave Taken .00 .00 .00 .00 +++ 134.37
30235 Deferred Compensation 800.00 79.35 721.05 78.95 90 665.82 30300 Conferences & Meetings 1,000.00 .00 .00 1,000.00 0 646.00 30320 Dues,Membrshps & Subscrpt 1,000.00 .00 .00 1,000.00 0 .00 30400 Office Supplies 1,000.00 543.58 1,174.71 (174.71) 117 1,029.66 30415 Special Departmental 12,400.00 3,346.79 12,230.39 169.61 99 9,955.43 32200 Buildings & Grounds Mtce 5,600.00 989.68 2,503.94 3,096.06 45 4,913.04 32205 Weed Abatement 8,000.00 735.50 3,038.25 4,961.75 38 5,414.58 33100
33100.45 Internet/Cable Charges 5,000.00 1,316.02 1,316.02 3,683.98 26 8,945.45 33100 - Totals $5,000.00 $1,316.02 $1,316.02 $3,683.98 26% $8,945.45 34100 Contractual Services 50,000.00 11,250.00 45,683.60 4,316.40 91 45,725.45 34112 CAL FIRE Contract 5,078,882.00 2,533,425.85 5,078,222.43 659.57 100 5,230,749.58 42100 Vehicle Operations & Mtce 3,200.00 263.00 3,200.00 .00 100 3,000.00 42110 Computer Replacement Chrg 2,000.00 163.00 2,000.00 .00 100 1,400.00 42115 Computing Operations 24,500.00 2,038.00 24,500.00 .00 100 23,700.00 Department 761A - Fire Department-CAL FIRE Totals $5,222,182.00 $2,557,371.63 $5,203,858.28 $18,323.72 100% $5,363,176.26 Department 764 - Norco Animal Rescue Team
30400 Office Supplies 1,000.00 .00 108.74 891.26 11 .00 30405 Printing & Copies 1,000.00 .00 .00 1,000.00 0 .00 30415 Special Departmental 2,000.00 .00 287.67 1,712.33 14 1,492.12 30425 Small Tools 1,000.00 .00 .00 1,000.00 0 .00
30429 Small Equipment 2,000.00 .00 129.30 1,870.70 6 .00 42100 Vehicle Operations & Mtce 400.00 37.00 400.00 .00 100 3,000.00 42105 Vehicle Replacement Chrgs 10,100.00 838.00 10,100.00 .00 100 11,500.00 43100 Equipment .00 .00 .00 .00 +++ 81.20
Department 764 - Norco Animal Rescue Team Totals $17,500.00 $875.00 $11,025.71 $6,474.29 63% $16,073.32 Department 765 - Animal Control
30100 Full Time Salaries 294,900.00 19,163.50 272,622.06 22,277.94 92 248,535.80 30105 Part-Time Salaries 173,000.00 24,673.44 158,563.94 14,436.06 92 177,891.83 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 32 of 109 Page 227 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 765 - Animal Control
30107 Part Time Salaries - 20 Hour 20,430.00 6,659.85 53,689.47 (33,259.47) 263 24,605.34 30110 Overtime 34,200.00 5,954.97 50,255.26 (16,055.26) 147 39,399.51 30200 PERS Retirement 31,950.00 2,363.38 31,939.63 10.37 100 30,506.96 30201 PERS Monthly Employer UAL Payment 57,470.00 10,033.08 57,467.99 2.01 100 40,297.61 30205 Employee Group Insurance 78,600.00 4,854.44 74,409.41 4,190.59 95 72,184.67 30215 Medical Savings Account 500.00 27.14 424.28 75.72 85 482.86 30220 Medicare Insurance 8,000.00 833.49 8,481.42 (481.42) 106 7,568.10 30221 Administrative Leave Cash Out 5,000.00 .00 1,950.90 3,049.10 39 3,334.80 30224 Sick Leave Taken - Part-Time .00 260.35 2,662.75 (2,662.75) +++ 2,165.95 30225 Sick Leave Buy Back 5,000.00 .00 1,912.96 3,087.04 38 4,090.35 30226 Sick Leave Taken .00 1,337.19 6,417.12 (6,417.12) +++ 8,565.76 30227 Sick Leave Payoff .00 .00 16,979.85 (16,979.85) +++ .00 30230 Annual Vacation Cash Out 7,000.00 .00 1,950.90 5,049.10 28 3,937.14 30231 Vacation Taken .00 .00 9,665.99 (9,665.99) +++ 15,492.88 30232 Vacation Payoff .00 .00 20,673.74 (20,673.74) +++ .00 30235 Deferred Compensation 5,000.00 612.47 4,009.93 990.07 80 4,475.43 30245 Workers Compensation .00 2,363.53 31,946.88 (31,946.88) +++ 316.66 30300 Conferences & Meetings 3,800.00 .00 1,565.71 2,234.29 41 3,508.86 30310 Uniforms & Safety Gear 6,100.00 .00 3,635.43 2,464.57 60 5,848.72 30320 Dues,Membrshps & Subscrpt 500.00 .00 390.65 109.35 78 100.00 30400 Office Supplies 6,700.00 312.52 4,914.33 1,785.67 73 6,819.65 30415 Special Departmental 42,000.00 7,544.82 81,172.62 (39,172.62) 193 74,616.00 30425 Small Tools 200.00 59.81 88.10 111.90 44 201.50
30435 Software Expense 12,600.00 6,000.00 10,200.00 2,400.00 81 16,032.00 32200 Buildings & Grounds Mtce 16,500.00 334.17 11,643.82 4,856.18 71 13,471.43 33100
33100.10 Water Charges 14,000.00 2,364.03 13,438.48 561.52 96 9,615.80 33100.20 Electricity Charges 22,700.00 5,488.14 21,964.81 735.19 97 20,907.13 33100.30 Telephone Charges 3,300.00 1,108.09 5,915.33 (2,615.33) 179 4,543.21 33100.35 Wireless 2,200.00 359.95 2,589.08 (389.08) 118 2,348.69 33100 - Totals $42,200.00 $9,320.21 $43,907.70 ($1,707.70) 104% $37,414.83 34100 Contractual Services 43,000.00 2,460.00 35,463.57 7,536.43 82 17,836.94 34160 Spay & Neuter Costs 31,400.00 8,808.07 31,302.52 97.48 100 32,920.78 42100 Vehicle Operations & Mtce 21,500.00 1,788.00 21,500.00 .00 100 20,700.00 42105 Vehicle Replacement Chrgs 35,800.00 2,987.00 35,800.00 .00 100 32,000.00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 33 of 109 Page 228 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 765 - Animal Control
42110 Computer Replacement Chrg 4,900.00 412.00 4,900.00 .00 100 2,900.00 42115 Computing Operations 73,300.00 6,112.00 73,300.00 .00 100 82,800.00 42235 Compensated Absences .00 (19,164.08) (19,164.08) 19,164.08 +++ 98.08 Department 765 - Animal Control Totals $1,061,550.00 $106,111.35 $1,146,644.85 ($85,094.85) 108% $1,031,120.44 Department 772 - Law Enforcement
30100 Full Time Salaries 70,400.00 6,699.32 67,462.58 2,937.42 96 65,248.19 30105 Part-Time Salaries 24,000.00 1,647.04 16,867.35 7,132.65 70 16,210.30 30200 PERS Retirement 10,800.00 1,147.99 10,758.49 41.51 100 10,276.40 30201 PERS Monthly Employer UAL Payment 39,245.00 8,838.41 39,239.07 5.93 100 26,953.34 30205 Employee Group Insurance 19,700.00 1,634.23 19,606.96 93.04 100 19,010.76 30215 Medical Savings Account 300.00 27.14 240.71 59.29 80 241.43 30220 Medicare Insurance 2,000.00 125.85 1,228.42 771.58 61 1,146.84 30221 Administrative Leave Cash Out 2,000.00 .00 .00 2,000.00 0 1,320.61 30224 Sick Leave Taken - Part-Time .00 .00 527.85 (527.85) +++ 389.52 30225 Sick Leave Buy Back 1,000.00 .00 1,320.83 (320.83) 132 1,145.25 30226 Sick Leave Taken .00 .00 823.19 (823.19) +++ 473.31 30230 Annual Vacation Cash Out 1,000.00 .00 1,380.70 (380.70) 138 .00 30231 Vacation Taken .00 825.55 2,299.80 (2,299.80) +++ 2,012.24 30235 Deferred Compensation 1,000.00 41.16 434.88 565.12 43 415.04 30300 Conferences & Meetings 11,900.00 264.26 11,568.26 331.74 97 9,771.02 30310 Uniforms & Safety Gear 4,800.00 458.00 4,271.61 528.39 89 6,915.32 30320 Dues,Membrshps & Subscrpt 200.00 .00 165.00 35.00 83 195.00 30400 Office Supplies 13,000.00 2,318.39 10,962.15 2,037.85 84 11,702.46 30405 Printing & Copies 4,000.00 147.70 1,816.50 2,183.50 45 1,552.71 30410 Postage 100.00 .00 98.05 1.95 98 100.58
30415 Special Departmental 2,500.00 514.46 2,107.13 392.87 84 625.03 30425 Small Tools 4,800.00 .00 4,767.09 32.91 99 2,606.16 32100 Office Equipment Maintnce .00 .00 .00 .00 +++ 712.31 32200 Buildings & Grounds Mtce 900.00 16.28 16.28 883.72 2 1,037.50 33100
33100.30 Telephone Charges 2,900.00 466.52 2,669.73 230.27 92 2,111.87 33100.35 Wireless 5,000.00 629.17 3,954.05 1,045.95 79 3,983.44 33100.45 Internet/Cable Charges 7,100.00 1,058.53 6,353.73 746.27 89 6,405.84 33100 - Totals $15,000.00 $2,154.22 $12,977.51 $2,022.49 87% $12,501.15 34100 Contractual Services 195,000.00 (39,412.79) 104,566.35 90,433.65 54 100,799.77 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 34 of 109 Page 229 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 772 - Law Enforcement
34115 Law Enforcement Contract 7,167,197.00 2,595,401.90 7,164,106.49 3,090.51 100 6,859,947.28 34151 Sheriff Community Outreach 8,600.00 .00 8,443.98 156.02 98 971.31 35100 Interest Expense .00 7,273.77 7,273.77 (7,273.77) +++ 7,792.55 35106 Principal Payments - GASB 87 Leases & 96 SBITA .00 82,726.23 82,726.23 (82,726.23) +++ 90,207.45 35300 Highway Patrol DUI Testing 5,000.00 1,120.00 2,927.75 2,072.25 59 2,471.25 42100 Vehicle Operations & Mtce 7,200.00 600.00 7,200.00 .00 100 14,900.00 42105 Vehicle Replacement Chrgs 35,000.00 2,913.00 35,000.00 .00 100 40,200.00 42110 Computer Replacement Chrg 1,800.00 150.00 1,800.00 .00 100 1,200.00 42115 Computing Operations 36,700.00 3,062.00 36,700.00 .00 100 35,500.00 42235 Compensated Absences .00 4,365.63 4,365.63 (4,365.63) +++ 1,289.95 43100 Equipment 38,503.00 .00 38,502.94 .06 100 1,930.97 43301 Capital Outlay - GASB 87 .00 .00 .00 .00 +++ 248,691.86 Department 772 - Law Enforcement Totals $7,723,645.00 $2,685,059.74 $7,704,553.55 $19,091.45 100% $7,598,464.86 Department 773 - Crossing Guards
34100 Contractual Services 89,200.00 15,694.52 19,433.06 69,766.94 22 80,842.50 Department 773 - Crossing Guards Totals $89,200.00 $15,694.52 $19,433.06 $69,766.94 22% $80,842.50 Department 774 - Citizens on Patrol
30300 Conferences & Meetings 400.00 293.14 1,875.14 (1,475.14) 469 1,185.62 30310 Uniforms & Safety Gear 3,000.00 637.75 2,891.44 108.56 96 1,984.64 30400 Office Supplies 200.00 32.61 62.91 137.09 31 35.34 30410 Postage 100.00 .00 .00 100.00 0 .00
30415 Special Departmental 1,000.00 766.01 833.85 166.15 83 844.50 30425 Small Tools 2,000.00 .00 .00 2,000.00 0 977.51
30495 NCP Special Events 500.00 .00 42.20 457.80 8 343.22 30496 NCP Fund Raising 1,500.00 .00 79.15 1,420.85 5 1,578.06 33100
33100.35 Wireless 500.00 23.15 143.04 356.96 29 116.35
33100 - Totals $500.00 $23.15 $143.04 $356.96 29% $116.35 34100 Contractual Services .00 634.75 634.75 (634.75) +++ .00 35275 Volunteer Recognition 4,000.00 3,549.83 4,157.90 (157.90) 104 3,034.40 42100 Vehicle Operations & Mtce 4,300.00 362.00 4,300.00 .00 100 4,400.00 42105 Vehicle Replacement Chrgs 8,300.00 688.00 8,300.00 .00 100 .00 Department 774 - Citizens on Patrol Totals $25,800.00 $6,987.24 $23,320.38 $2,479.62 90% $14,499.64 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 35 of 109 Page 230 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 800 - Engineering
30100 Full Time Salaries 195,300.00 15,077.65 172,529.26 22,770.74 88 175,264.63 30110 Overtime 300.00 18.13 111.62 188.38 37 185.90
30200 PERS Retirement 18,400.00 1,290.59 16,517.36 1,882.64 90 17,074.14 30201 PERS Monthly Employer UAL Payment 19,500.00 2,834.58 17,655.07 1,844.93 91 15,412.65 30205 Employee Group Insurance 28,500.00 2,161.38 28,455.80 44.20 100 27,047.63 30210 Vehicle Allowance 1,000.00 28.57 762.86 237.14 76 955.71 30212 Cell Phone Stipend 200.00 .00 90.00 110.00 45 120.00 30215 Medical Savings Account 300.00 21.71 235.96 64.04 79 291.37 30220 Medicare Insurance 2,900.00 248.36 2,876.92 23.08 99 2,739.84 30221 Administrative Leave Cash Out 2,600.00 774.45 1,572.92 1,027.08 60 1,355.88 30225 Sick Leave Buy Back 1,900.00 .00 1,796.76 103.24 95 1,772.76 30226 Sick Leave Taken .00 654.37 3,473.77 (3,473.77) +++ 2,302.92 30227 Sick Leave Payoff .00 .00 5,778.76 (5,778.76) +++ .00 30230 Annual Vacation Cash Out 2,100.00 .00 417.32 1,682.68 20 2,285.04 30231 Vacation Taken .00 615.76 5,735.88 (5,735.88) +++ 7,407.27 30232 Vacation Payoff .00 .00 8,032.92 (8,032.92) +++ .00 30235 Deferred Compensation 100.00 .00 .00 100.00 0 .00 30300 Conferences & Meetings 3,000.00 250.00 1,750.00 1,250.00 58 2,181.00 30310 Uniforms & Safety Gear 200.00 .00 .00 200.00 0 .00 30320 Dues,Membrshps & Subscrpt 100.00 180.00 180.00 (80.00) 180 .00 30400 Office Supplies 1,000.00 .00 428.06 571.94 43 994.02 30415 Special Departmental 800.00 1,815.67 2,139.11 (1,339.11) 267 1,898.90 30425 Small Tools 200.00 .00 .00 200.00 0 .00
34100 Contractual Services 230,000.00 37,456.00 141,766.35 88,233.65 62 117,394.47 34105 Professional Services 3,000.00 3,694.37 3,694.37 (694.37) 123 .00 42100 Vehicle Operations & Mtce 100.00 .00 .00 100.00 0 .00 42110 Computer Replacement Chrg 6,000.00 500.00 6,000.00 .00 100 5,000.00 42115 Computing Operations 48,900.00 4,075.00 48,900.00 .00 100 47,300.00 42235 Compensated Absences .00 53,991.31 53,991.31 (53,991.31) +++ 11,127.65 Department 800 - Engineering Totals $566,400.00 $125,687.90 $524,892.38 $41,507.62 93% $440,111.78 Department 850 - Parkway Maintenance
30100 Full Time Salaries 57,800.00 4,543.15 47,433.42 10,366.58 82 47,330.94 30110 Overtime 1,800.00 128.04 2,177.28 (377.28) 121 8,601.16 30200 PERS Retirement 6,200.00 479.63 5,254.75 945.25 85 5,433.77 30201 PERS Monthly Employer UAL Payment 10,300.00 1,999.30 9,665.98 634.02 94 8,190.78 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 36 of 109 Page 231 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

EXPENSE
Department 850 - Parkway Maintenance
30205 Employee Group Insurance 12,300.00 800.47 10,803.08 1,496.92 88 11,371.15 30212 Cell Phone Stipend 100.00 2.50 30.00 70.00 30 30.00 30215 Medical Savings Account 100.00 3.00 19.73 80.27 20 22.44 30220 Medicare Insurance 900.00 73.51 796.03 103.97 88 827.36 30221 Administrative Leave Cash Out 300.00 113.12 113.12 186.88 38 108.20 30225 Sick Leave Buy Back 400.00 .00 262.35 137.65 66 356.69 30226 Sick Leave Taken .00 148.50 1,679.49 (1,679.49) +++ 1,510.81 30227 Sick Leave Payoff .00 .00 592.25 (592.25) +++ .00 30228 Comp Taken .00 .00 82.78 (82.78) +++ 89.51
30229 Comp Payoff .00 .00 40.99 (40.99) +++ 28.92
30230 Annual Vacation Cash Out 300.00 .00 317.54 (17.54) 106 533.40 30231 Vacation Taken .00 148.51 1,570.62 (1,570.62) +++ 1,680.72 30232 Vacation Payoff .00 .00 843.45 (843.45) +++ 206.36 30245 Workers Compensation 1,000.00 .00 313.20 686.80 31 217.23 30415 Special Departmental 2,500.00 .00 392.78 2,107.22 16 246.30 30425 Small Tools 2,000.00 353.37 1,367.34 632.66 68 974.99 30430 Small Office Equipment 3,000.00 .00 1,001.09 1,998.91 33 .00 32400 Trail Maintenace .00 (20,639.54) 4,883.40 (4,883.40) +++ 32,537.70 33100
33100.20 Electricity Charges 300.00 47.36 48.25 251.75 16 37.18 33100 - Totals $300.00 $47.36 $48.25 $251.75 16% $37.18 34100 Contractual Services 300,900.00 18,270.44 224,655.64 76,244.36 75 141,787.87 43100 Equipment .00 .00 .00 .00 +++ 163.08
Department 850 - Parkway Maintenance Totals $400,200.00 $6,471.36 $314,344.56 $85,855.44 79% $262,286.56 EXPENSE TOTALS $32,682,421.00 $8,097,647.35 $31,881,351.37 $801,069.63 98% $29,493,195.81 Fund 121 - General Fund Totals
REVENUE TOTALS 30,428,682.00 8,385,020.29 33,727,309.51 (3,298,627.51) 111% 30,937,982.14 EXPENSE TOTALS 32,682,421.00 8,097,647.35 31,881,351.37 801,069.63 98% 29,493,195.81 Fund 121 - General Fund Net Gain (Loss) ($2,253,739.00) $287,372.94 $1,845,958.14 ($4,099,697.14) (82%) $1,444,786.33 Fund Type General Fund Totals
REVENUE TOTALS 30,428,682.00 8,385,020.29 33,727,309.51 (3,298,627.51) 111% 30,937,982.14 EXPENSE TOTALS 32,682,421.00 8,097,647.35 31,881,351.37 801,069.63 98% 29,493,195.81 Fund Type General Fund Net Gain (Loss) ($2,253,739.00) $287,372.94 $1,845,958.14 ($4,099,697.14) (82%) $1,444,786.33 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 37 of 109 Page 232 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 016 - Cal Home Grant

REVENUE
Department 000 - Revenue
53320 Cal Home Grant .00 .00 .00 .00 +++ 60,000.00
54200 Interest Income 3,000.00 4,330.00 9,349.00 (6,349.00) 312 8,159.00 Department 000 - Revenue Totals $3,000.00 $4,330.00 $9,349.00 ($6,349.00) 312% $68,159.00 REVENUE TOTALS $3,000.00 $4,330.00 $9,349.00 ($6,349.00) 312% $68,159.00 Fund 016 - Cal Home Grant Totals
REVENUE TOTALS 3,000.00 4,330.00 9,349.00 (6,349.00) 312% 68,159.00 EXPENSE TOTALS .00 .00 .00 .00 +++ .00
Fund 016 - Cal Home Grant Net Gain (Loss) $3,000.00 $4,330.00 $9,349.00 ($6,349.00) 312% $68,159.00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 38 of 109 Page 233 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 122 - Miscellaneous Grants

REVENUE
Department 000 - Revenue
53206 Emergency Management Performance Grant 8,946.00 565.67 9,511.67 (565.67) 106 7,866.91 53209 Substance Abuse & Mental Health Serv Administration Grant 400,000.00 109,117.01 561,950.74 (161,950.74) 140 238,049.26 53211 CA Encampment Response Resolution Grant 532,000.00 370,747.45 370,747.45 161,252.55 70 552,308.43 53235 Urban Forest Grant .00 .00 .00 .00 +++ 70,301.22
53241 LEAP Grant 31,486.00 .00 31,485.21 .79 100 36,226.50 53310 DOC Recycling Grant 75,000.00 (35,064.03) 39,935.97 35,064.03 53 5,413.71 53315 Department of Parks & Rec 2,500.00 (368.49) 2,131.51 368.49 85 2,895.28 53500 Riv Co Transp Commission 116,465.00 57,310.89 112,089.17 4,375.83 96 89,740.77 53501 RCTC - Miscellaneous Grant .00 .00 .00 .00 +++ 32,755.11 53502 The National Opioid Settlements 25,000.00 (105,447.99) .00 25,000.00 0 .00 54200 Interest Income .00 (4,112.00) .00 .00 +++ .00
56265 Million Coaches Grant 2,000.00 (1,000.00) 1,500.00 500.00 75 .00 Department 000 - Revenue Totals $1,193,397.00 $391,748.51 $1,129,351.72 $64,045.28 95% $1,035,557.19 REVENUE TOTALS $1,193,397.00 $391,748.51 $1,129,351.72 $64,045.28 95% $1,035,557.19

EXPENSE
Department 730 - Recreation Services
30415 Special Departmental 2,500.00 2,131.51 2,131.51 368.49 85 .00 34100 Contractual Services 2,000.00 1,500.00 1,500.00 500.00 75 .00 41225 Substance Abuse & Mental Health Services (SAMHSA) 400,000.00 109,117.01 453,255.74 (53,255.74) 113 346,744.26 41256 Homeless Programs and Services 532,000.00 370,747.45 370,747.45 161,252.55 70 526,851.71 41266 Grant Program .00 .00 .00 .00 +++ 2,895.28
43100 Equipment .00 .00 .00 .00 +++ 25,456.72
Department 730 - Recreation Services Totals $936,500.00 $483,495.97 $827,634.70 $108,865.30 88% $901,947.97 Department 734 - Urban Forest Grant
34100 Contractual Services .00 .00 .00 .00 +++ 70,301.22 Department 734 - Urban Forest Grant Totals $0.00 $0.00 $0.00 $0.00 +++ $70,301.22 Department 735A - Senior Citizen-RCTC
30100 Full Time Salaries 45,040.00 4,236.25 40,563.63 4,476.37 90 41,032.33 30105 Part-Time Salaries 18,064.00 2,119.93 15,295.33 2,768.67 85 12,971.10 30110 Overtime .00 .00 .00 .00 +++ 408.90
30200 PERS Retirement 4,967.00 371.92 3,527.75 1,439.25 71 3,823.44 30201 PERS Monthly Employer UAL Payment 127.00 6.93 90.21 36.79 71 .00 30205 Employee Group Insurance 15,757.00 1,286.56 16,026.30 (269.30) 102 13,883.61 30215 Medical Savings Account 48.00 5.43 48.14 (.14) 100 73.29 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 39 of 109 Page 234 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 122 - Miscellaneous Grants

EXPENSE
Department 735A - Senior Citizen-RCTC
30220 Medicare Insurance 915.00 96.88 836.10 78.90 91 949.98 30224 Sick Leave Taken - Part-Time .00 226.85 302.46 (302.46) +++ .00 30226 Sick Leave Taken .00 157.71 2,460.03 (2,460.03) +++ 1,951.75 30231 Vacation Taken .00 317.58 1,787.34 (1,787.34) +++ 1,023.42 30232 Vacation Payoff .00 .00 .00 .00 +++ 22.94
30235 Deferred Compensation 451.00 58.67 389.91 61.09 86 360.31 30310 Uniforms & Safety Gear .00 .00 .00 .00 +++ 139.85 33100
33100.20 Electricity Charges 10,456.00 2,496.57 11,855.32 (1,399.32) 113 .00 33100.25 Natural Gas 2,450.00 74.04 553.73 1,896.27 23 .00 33100.30 Telephone Charges 100.00 7.30 41.74 58.26 42 33.00 33100.35 Wireless 500.00 175.19 721.18 (221.18) 144 478.02 33100 - Totals $13,506.00 $2,753.10 $13,171.97 $334.03 98% $511.02 35150 Administrative Overhead 7,300.00 612.00 7,300.00 .00 100 4,325.00 42100 Vehicle Operations & Mtce 4,990.00 414.00 4,990.00 .00 100 2,548.48 42115 Computing Operations 5,300.00 438.00 5,300.00 .00 100 5,715.35 Department 735A - Senior Citizen-RCTC Totals $116,465.00 $13,101.81 $112,089.17 $4,375.83 96% $89,740.77 Department 750 - Planning
34100 Contractual Services 31,486.00 .00 31,485.21 .79 100 36,226.50 Department 750 - Planning Totals $31,486.00 $0.00 $31,485.21 $0.79 100% $36,226.50 Department 761B - EMPG (Emergency Mgt Performance)
43100 Equipment 8,946.00 .00 9,511.67 (565.67) 106 7,866.91 Department 761B - EMPG (Emergency Mgt Performance) Totals $8,946.00 $0.00 $9,511.67 ($565.67) 106% $7,866.91 Department 772 - Law Enforcement
41266 Grant Program 25,000.00 .00 .00 25,000.00 0 .00
Department 772 - Law Enforcement Totals $25,000.00 $0.00 $0.00 $25,000.00 0% $0.00 Department 800 - Engineering
30100 Full Time Salaries 40,000.00 1,533.34 19,427.39 20,572.61 49 4,504.73 30105 Part-Time Salaries 10,000.00 1,074.10 15,930.60 (5,930.60) 159 .00 30200 PERS Retirement 9,500.00 120.68 1,528.99 7,971.01 16 686.00 30201 PERS Monthly Employer UAL Payment 100.00 10.42 46.22 53.78 46 .00 30205 Employee Group Insurance 4,600.00 82.59 1,398.96 3,201.04 30 84.80 30220 Medicare Insurance 800.00 42.05 528.50 271.50 66 138.18 30224 Sick Leave Taken - Part-Time .00 258.47 660.54 (660.54) +++ .00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 40 of 109 Page 235 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 122 - Miscellaneous Grants

EXPENSE
Department 800 - Engineering
30235 Deferred Compensation .00 33.31 414.77 (414.77) +++ .00 34100 Contractual Services 10,000.00 .00 .00 10,000.00 0 32,755.11 Department 800 - Engineering Totals $75,000.00 $3,154.96 $39,935.97 $35,064.03 53% $38,168.82 EXPENSE TOTALS $1,193,397.00 $499,752.74 $1,020,656.72 $172,740.28 86% $1,144,252.19 Fund 122 - Miscellaneous Grants Totals
REVENUE TOTALS 1,193,397.00 391,748.51 1,129,351.72 64,045.28 95% 1,035,557.19 EXPENSE TOTALS 1,193,397.00 499,752.74 1,020,656.72 172,740.28 86% 1,144,252.19 Fund 122 - Miscellaneous Grants Net Gain (Loss) $0.00 ($108,004.23) $108,695.00 ($108,695.00) +++ ($108,695.00) Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 41 of 109 Page 236 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 123 - Com Dev Block Grant Fund

REVENUE
Department 000 - Revenue
53200
53200 Comm Dev Block Grant 325,541.00 277,301.00 277,301.00 48,240.00 85 .00 53200.10 Senior Recreation and Community Services 13,200.00 .00 13,050.00 150.00 99 12,500.00 53200 - Totals $338,741.00 $277,301.00 $290,351.00 $48,390.00 86% $12,500.00 Department 000 - Revenue Totals $338,741.00 $277,301.00 $290,351.00 $48,390.00 86% $12,500.00 REVENUE TOTALS $338,741.00 $277,301.00 $290,351.00 $48,390.00 86% $12,500.00

EXPENSE
Department 915 - Block Grant Projects
30105 Part-Time Salaries 12,600.00 .00 12,560.12 39.88 100 12,030.62 30220 Medicare Insurance 200.00 .00 175.86 24.14 88 168.49 30235 Deferred Compensation 400.00 .00 314.02 85.98 79 300.89 43120 Improvmts Other Than Bldg 266,235.00 276,515.70 277,301.00 (11,066.00) 104 .00 Department 915 - Block Grant Projects Totals $279,435.00 $276,515.70 $290,351.00 ($10,916.00) 104% $12,500.00 EXPENSE TOTALS $279,435.00 $276,515.70 $290,351.00 ($10,916.00) 104% $12,500.00 Fund 123 - Com Dev Block Grant Fund Totals
REVENUE TOTALS 338,741.00 277,301.00 290,351.00 48,390.00 86% 12,500.00 EXPENSE TOTALS 279,435.00 276,515.70 290,351.00 (10,916.00) 104% 12,500.00 Fund 123 - Com Dev Block Grant Fund Net Gain (Loss) $59,306.00 $785.30 $0.00 $59,306.00 0% $0.00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 42 of 109 Page 237 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 127 - Measure R Fund

REVENUE
Department 000 - Revenue
50151 Sales Tax - Measure R 8,128,000.00 2,149,874.75 8,155,905.56 (27,905.56) 100 7,976,734.99 54200 Interest Income 250,000.00 282,062.00 625,149.00 (375,149.00) 250 688,358.00 57915 Miscellaneous Revenue .00 .00 14,210.61 (14,210.61) +++ .00 Department 000 - Revenue Totals $8,378,000.00 $2,431,936.75 $8,795,265.17 ($417,265.17) 105% $8,665,092.99 REVENUE TOTALS $8,378,000.00 $2,431,936.75 $8,795,265.17 ($417,265.17) 105% $8,665,092.99

EXPENSE
Department 724 - Non-Departmental
30300 Conferences & Meetings 1,400.00 .00 650.00 750.00 46 1,000.00 34125 Accounting & Auditing Svc 10,000.00 .00 5,950.00 4,050.00 60 4,474.60 44100
44100.132 Transfer Out to Fund 132 20,355,101.00 2,116,959.90 7,540,736.01 12,814,364.99 37 9,676,712.18 44100 - Totals $20,355,101.00 $2,116,959.90 $7,540,736.01 $12,814,364.99 37% $9,676,712.18 Department 724 - Non-Departmental Totals $20,366,501.00 $2,116,959.90 $7,547,336.01 $12,819,164.99 37% $9,682,186.78 Department 850 - Parkway Maintenance
32400 Trail Maintenace 679,000.00 201,550.28 632,629.38 46,370.62 93 517,287.00 Department 850 - Parkway Maintenance Totals $679,000.00 $201,550.28 $632,629.38 $46,370.62 93% $517,287.00 EXPENSE TOTALS $21,045,501.00 $2,318,510.18 $8,179,965.39 $12,865,535.61 39% $10,199,473.78 Fund 127 - Measure R Fund Totals
REVENUE TOTALS 8,378,000.00 2,431,936.75 8,795,265.17 (417,265.17) 105% 8,665,092.99 EXPENSE TOTALS 21,045,501.00 2,318,510.18 8,179,965.39 12,865,535.61 39% 10,199,473.78 Fund 127 - Measure R Fund Net Gain (Loss) ($12,667,501.00) $113,426.57 $615,299.78 ($13,282,800.78) (5%) ($1,534,380.79) Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 43 of 109 Page 238 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 131 - Nancy Adrian Newman Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 2,000.00 987.00 2,385.00 (385.00) 119 4,154.00 56800
56800.10 Party Pardner Special Donation .00 (21,588.20) .00 .00 +++ .00 56800 - Totals $0.00 ($21,588.20) $0.00 $0.00 +++ $0.00 Department 000 - Revenue Totals $2,000.00 ($20,601.20) $2,385.00 ($385.00) 119% $4,154.00 REVENUE TOTALS $2,000.00 ($20,601.20) $2,385.00 ($385.00) 119% $4,154.00

EXPENSE
Department 735 - Senior Citizens
30105 Part-Time Salaries 28,000.00 784.02 17,973.39 10,026.61 64 21,179.57 30107 Part Time Salaries - 20 Hour .00 .00 .00 .00 +++ 6,356.23 30200 PERS Retirement .00 .00 .00 .00 +++ 474.09
30220 Medicare Insurance 500.00 11.65 276.54 223.46 55 450.71 30224 Sick Leave Taken - Part-Time .00 .00 632.91 (632.91) +++ 648.81 30235 Deferred Compensation 700.00 19.60 465.16 234.84 66 607.59 30490 Party Pardner Events 10,600.00 637.45 4,927.92 5,672.08 46 2,988.99 Department 735 - Senior Citizens Totals $39,800.00 $1,452.72 $24,275.92 $15,524.08 61% $32,705.99 EXPENSE TOTALS $39,800.00 $1,452.72 $24,275.92 $15,524.08 61% $32,705.99 Fund 131 - Nancy Adrian Newman Fund Totals
REVENUE TOTALS 2,000.00 (20,601.20) 2,385.00 (385.00) 119% 4,154.00 EXPENSE TOTALS 39,800.00 1,452.72 24,275.92 15,524.08 61% 32,705.99 Fund 131 - Nancy Adrian Newman Fund Net Gain (Loss) ($37,800.00) ($22,053.92) ($21,890.92) ($15,909.08) 58% ($28,551.99) Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 44 of 109 Page 239 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 133 - Gas Tax Fund

REVENUE
Department 000 - Revenue
53429 2103 Apportionment 236,408.00 45,852.93 228,802.37 7,605.63 97 247,945.12 53430 2105 Apportionment 166,895.00 29,143.16 151,645.41 15,249.59 91 162,184.92 53435 2106 Apportionment 109,374.00 19,542.26 100,995.72 8,378.28 92 107,702.53 53440 2107 Apportionment 261,893.00 40,716.31 200,868.57 61,024.43 77 219,411.22 53445 2107.5 Apportionment 6,000.00 .00 .00 6,000.00 0 6,000.00 54200 Interest Income 5,000.00 126.00 348.00 4,652.00 7 2,364.00 59200
59200.121 Transfer In from Fund 121 .00 27,836.00 27,836.00 (27,836.00) +++ .00 59200 - Totals $0.00 $27,836.00 $27,836.00 ($27,836.00) +++ $0.00 Department 000 - Revenue Totals $785,570.00 $163,216.66 $710,496.07 $75,073.93 90% $745,607.79 REVENUE TOTALS $785,570.00 $163,216.66 $710,496.07 $75,073.93 90% $745,607.79

EXPENSE
Department 740 - Public Works Inspection
34100 Contractual Services .00 .00 .00 .00 +++ 13,332.25 Department 740 - Public Works Inspection Totals $0.00 $0.00 $0.00 $0.00 +++ $13,332.25 Department 800 - Engineering
30100 Full Time Salaries 80,700.00 4,760.05 68,210.88 12,489.12 85 74,252.46 30110 Overtime 200.00 9.06 55.80 144.20 28 92.96
30200 PERS Retirement 9,400.00 387.92 7,789.59 1,610.41 83 8,880.74 30201 PERS Monthly Employer UAL Payment 19,200.00 2,775.21 17,391.39 1,808.61 91 15,412.66 30205 Employee Group Insurance 10,200.00 581.58 10,016.64 183.36 98 9,780.71 30210 Vehicle Allowance 1,000.00 28.57 762.86 237.14 76 955.71 30212 Cell Phone Stipend 200.00 .00 90.00 110.00 45 120.00 30215 Medical Savings Account 200.00 6.14 92.25 107.75 46 114.51 30220 Medicare Insurance 1,200.00 75.12 1,242.87 (42.87) 104 1,161.59 30221 Administrative Leave Cash Out 1,100.00 352.21 1,150.67 (50.67) 105 1,081.00 30225 Sick Leave Buy Back 1,400.00 .00 1,319.25 80.75 94 1,180.36 30226 Sick Leave Taken .00 52.52 222.52 (222.52) +++ 303.37 30227 Sick Leave Payoff .00 (23.01) 5,755.74 (5,755.74) +++ .00 30230 Annual Vacation Cash Out 800.00 .00 417.31 382.69 52 2,076.94 30231 Vacation Taken .00 97.10 2,434.39 (2,434.39) +++ 2,914.42 30232 Vacation Payoff .00 (251.78) 7,781.15 (7,781.15) +++ .00 Department 800 - Engineering Totals $125,600.00 $8,850.69 $124,733.31 $866.69 99% $118,327.43 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 45 of 109 Page 240 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 133 - Gas Tax Fund

EXPENSE
Department 801 - Street Maintenance
30100 Full Time Salaries 156,700.00 12,112.35 127,221.49 29,478.51 81 128,690.95 30110 Overtime 4,500.00 359.57 16,432.80 (11,932.80) 365 27,392.94 30200 PERS Retirement 16,400.00 1,219.43 13,753.74 2,646.26 84 14,553.55 30201 PERS Monthly Employer UAL Payment 26,200.00 4,813.88 23,808.35 2,391.65 91 20,938.89 30205 Employee Group Insurance 33,000.00 2,154.01 31,766.05 1,233.95 96 31,066.52 30212 Cell Phone Stipend 100.00 1.25 15.00 85.00 15 15.00 30215 Medical Savings Account 100.00 8.99 61.60 38.40 62 72.49 30220 Medicare Insurance 2,400.00 194.69 2,291.87 108.13 95 2,357.24 30221 Administrative Leave Cash Out 500.00 339.37 339.37 160.63 68 324.60 30225 Sick Leave Buy Back 1,100.00 .00 787.08 312.92 72 1,070.06 30226 Sick Leave Taken .00 379.45 4,174.01 (4,174.01) +++ 4,136.21 30227 Sick Leave Payoff .00 (431.70) 1,345.05 (1,345.05) +++ .00 30228 Comp Taken .00 .00 41.40 (41.40) +++ 44.76
30229 Comp Payoff .00 .00 122.97 (122.97) +++ .00
30230 Annual Vacation Cash Out 1,000.00 .00 952.64 47.36 95 1,600.21 30231 Vacation Taken .00 208.19 4,072.28 (4,072.28) +++ 4,638.84 30232 Vacation Payoff .00 (421.17) 2,109.17 (2,109.17) +++ .00 30245 Workers Compensation 100.00 .00 657.04 (557.04) 657 434.42 30300 Conferences & Meetings 1,000.00 .00 .00 1,000.00 0 8.10 30310 Uniforms & Safety Gear 4,800.00 597.36 5,166.09 (366.09) 108 5,010.90 30400 Office Supplies 500.00 .00 .00 500.00 0 .00
30415 Special Departmental 51,000.00 13,238.64 62,560.60 (11,560.60) 123 56,421.80 30425 Small Tools 1,200.00 .00 1,468.86 (268.86) 122 1,025.37 32300 Traffic Signal Maintnce 130,000.00 20,723.88 102,590.53 27,409.47 79 118,706.28 33100
33100.20 Electricity Charges 125,000.00 24,208.16 138,100.50 (13,100.50) 110 136,577.61 33100.30 Telephone Charges 1,000.00 357.34 1,618.99 (618.99) 162 491.82 33100 - Totals $126,000.00 $24,565.50 $139,719.49 ($13,719.49) 111% $137,069.43 34100 Contractual Services 93,500.00 62,776.00 90,810.25 2,689.75 97 100,426.54 43100 Equipment 5,000.00 528.52 1,962.93 3,037.07 39 2,754.36 Department 801 - Street Maintenance Totals $655,100.00 $143,368.21 $634,230.66 $20,869.34 97% $658,759.46 EXPENSE TOTALS $780,700.00 $152,218.90 $758,963.97 $21,736.03 97% $790,419.14 Fund 133 - Gas Tax Fund Totals
REVENUE TOTALS 785,570.00 163,216.66 710,496.07 75,073.93 90% 745,607.79 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 46 of 109 Page 241 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
EXPENSE TOTALS 780,700.00 152,218.90 758,963.97 21,736.03 97% 790,419.14 Fund 133 - Gas Tax Fund Net Gain (Loss) $4,870.00 $10,997.76 ($48,467.90) $53,337.90 (995%) ($44,811.35) Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 47 of 109 Page 242 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 136 - SB1 Road Maint & Rehabilitation

REVENUE
Department 000 - Revenue
53446 SB1 - Road Maintenance & Rehabilitation 672,337.00 190,288.56 726,653.61 (54,316.61) 108 738,823.92 54200 Interest Income 2,970.00 16,158.00 28,709.00 (25,739.00) 967 13,033.00 Department 000 - Revenue Totals $675,307.00 $206,446.56 $755,362.61 ($80,055.61) 112% $751,856.92 REVENUE TOTALS $675,307.00 $206,446.56 $755,362.61 ($80,055.61) 112% $751,856.92

EXPENSE
Department 930 - Street Improvements
43160
43160 Streets,Curb,Gutter,Sdwk - Construction 700,000.00 .00 1,458.41 698,541.59 0 1,165,105.28 43160.30 Streets, Curb, Gutter, Sdwk - Design/Engineering 50,000.00 .00 8,744.03 41,255.97 17 .00 43160 - Totals $750,000.00 $0.00 $10,202.44 $739,797.56 1% $1,165,105.28 Department 930 - Street Improvements Totals $750,000.00 $0.00 $10,202.44 $739,797.56 1% $1,165,105.28 EXPENSE TOTALS $750,000.00 $0.00 $10,202.44 $739,797.56 1% $1,165,105.28 Fund 136 - SB1 Road Maint & Rehabilitation Totals
REVENUE TOTALS 675,307.00 206,446.56 755,362.61 (80,055.61) 112% 751,856.92 EXPENSE TOTALS 750,000.00 .00 10,202.44 739,797.56 1% 1,165,105.28 Fund 136 - SB1 Road Maint & Rehabilitation Net Gain (Loss) ($74,693.00) $206,446.56 $745,160.17 ($819,853.17) (998%) ($413,248.36) Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 48 of 109 Page 243 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 137 - Measure A

REVENUE
Department 000 - Revenue
50175 Streets & Road Tax 987,000.00 244,358.86 962,235.07 24,764.93 97 998,842.02 54200 Interest Income 24,055.00 45,642.00 89,647.00 (65,592.00) 373 49,463.00 Department 000 - Revenue Totals $1,011,055.00 $290,000.86 $1,051,882.07 ($40,827.07) 104% $1,048,305.02 REVENUE TOTALS $1,011,055.00 $290,000.86 $1,051,882.07 ($40,827.07) 104% $1,048,305.02

EXPENSE
Department 930 - Street Improvements
43160
43160 Streets,Curb,Gutter,Sdwk - Construction 985,409.00 .00 .00 985,409.00 0 .01 43160.30 Streets, Curb, Gutter, Sdwk - Design/Engineering 201,470.00 30,349.00 30,349.00 171,121.00 15 63,120.33 43160 - Totals $1,186,879.00 $30,349.00 $30,349.00 $1,156,530.00 3% $63,120.34 Department 930 - Street Improvements Totals $1,186,879.00 $30,349.00 $30,349.00 $1,156,530.00 3% $63,120.34 EXPENSE TOTALS $1,186,879.00 $30,349.00 $30,349.00 $1,156,530.00 3% $63,120.34 Fund 137 - Measure A Totals
REVENUE TOTALS 1,011,055.00 290,000.86 1,051,882.07 (40,827.07) 104% 1,048,305.02 EXPENSE TOTALS 1,186,879.00 30,349.00 30,349.00 1,156,530.00 3% 63,120.34 Fund 137 - Measure A Net Gain (Loss) ($175,824.00) $259,651.86 $1,021,533.07 ($1,197,357.07) (581%) $985,184.68 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 49 of 109 Page 244 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 139 - NPDES Fund

REVENUE
Department 000 - Revenue
53125 NPDES Tax Assessments 133,000.00 .00 73,818.73 59,181.27 56 123,846.24 59200 Transfer In 80,000.00 49,401.88 49,401.88 30,598.12 62 94,000.00 Department 000 - Revenue Totals $213,000.00 $49,401.88 $123,220.61 $89,779.39 58% $217,846.24 REVENUE TOTALS $213,000.00 $49,401.88 $123,220.61 $89,779.39 58% $217,846.24

EXPENSE
Department 740 - Public Works Inspection
34100 Contractual Services .00 .00 .00 .00 +++ 13,332.25 Department 740 - Public Works Inspection Totals $0.00 $0.00 $0.00 $0.00 +++ $13,332.25 Department 800 - Engineering
30100 Full Time Salaries 15,400.00 1,105.44 11,570.71 3,829.29 75 12,437.81 30200 PERS Retirement 1,300.00 117.29 1,076.76 223.24 83 1,081.71 30201 PERS Monthly Employer UAL Payment 100.00 7.23 32.30 67.70 32 .00 30205 Employee Group Insurance 2,000.00 185.71 1,894.33 105.67 95 1,848.87 30220 Medicare Insurance 300.00 22.83 210.15 89.85 70 215.06 30225 Sick Leave Buy Back .00 .00 .00 .00 +++ 53.72
30226 Sick Leave Taken .00 7.82 1,033.49 (1,033.49) +++ 759.33 30231 Vacation Taken .00 86.98 790.36 (790.36) +++ 853.61 Department 800 - Engineering Totals $19,100.00 $1,533.30 $16,608.10 $2,491.90 87% $17,250.11 Department 802 - Storm Drainage
30100 Full Time Salaries 54,500.00 4,239.72 44,417.83 10,082.17 82 44,749.11 30110 Overtime 1,700.00 105.77 1,978.84 (278.84) 116 8,361.32 30200 PERS Retirement 5,800.00 435.80 4,852.65 947.35 84 5,151.74 30201 PERS Monthly Employer UAL Payment 9,400.00 1,762.31 8,627.48 772.52 92 7,625.53 30205 Employee Group Insurance 11,600.00 739.31 10,100.69 1,499.31 87 10,870.47 30212 Cell Phone Stipend 100.00 1.25 15.00 85.00 15 15.00 30215 Medical Savings Account 100.00 2.99 19.65 80.35 20 22.42 30220 Medicare Insurance 900.00 68.08 745.94 154.06 83 792.97 30221 Administrative Leave Cash Out 300.00 113.12 113.12 186.88 38 108.19 30225 Sick Leave Buy Back 500.00 .00 262.37 237.63 52 356.67 30226 Sick Leave Taken .00 135.24 1,506.43 (1,506.43) +++ 1,433.12 30227 Sick Leave Payoff .00 (203.94) 388.31 (388.31) +++ .00 30228 Comp Taken .00 .00 41.38 (41.38) +++ 44.75
30229 Comp Payoff .00 (5.60) 35.38 (35.38) +++ .00
30230 Annual Vacation Cash Out 400.00 .00 317.57 82.43 79 533.41 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 50 of 109 Page 245 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 139 - NPDES Fund

EXPENSE
Department 802 - Storm Drainage
30231 Vacation Taken .00 101.02 1,442.64 (1,442.64) +++ 1,602.37 30232 Vacation Payoff .00 (195.32) 648.12 (648.12) +++ .00 30245 Workers Compensation .00 .00 313.19 (313.19) +++ 217.23 30300 Conferences & Meetings 3,500.00 .00 .00 3,500.00 0 1,859.90 30400 Office Supplies 100.00 .00 .00 100.00 0 .00
30415 Special Departmental 200.00 .00 .00 200.00 0 .00
34100 Contractual Services 61,000.00 .00 23,584.08 37,415.92 39 127,689.77 Department 802 - Storm Drainage Totals $150,100.00 $7,299.75 $99,410.67 $50,689.33 66% $211,433.97 EXPENSE TOTALS $169,200.00 $8,833.05 $116,018.77 $53,181.23 69% $242,016.33 Fund 139 - NPDES Fund Totals
REVENUE TOTALS 213,000.00 49,401.88 123,220.61 89,779.39 58% 217,846.24 EXPENSE TOTALS 169,200.00 8,833.05 116,018.77 53,181.23 69% 242,016.33 Fund 139 - NPDES Fund Net Gain (Loss) $43,800.00 $40,568.83 $7,201.84 $36,598.16 16% ($24,170.09) Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 51 of 109 Page 246 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 156 - Air Quality Imprvmt Trust

REVENUE
Department 000 - Revenue
53455 AQMD Grant 35,000.00 16,952.25 33,413.87 1,586.13 95 33,677.70 54200 Interest Income .00 528.00 1,082.00 (1,082.00) +++ 5,260.00 Department 000 - Revenue Totals $35,000.00 $17,480.25 $34,495.87 $504.13 99% $38,937.70 REVENUE TOTALS $35,000.00 $17,480.25 $34,495.87 $504.13 99% $38,937.70

EXPENSE
Department 900 - Automotive Replacement
30415 Special Departmental .00 .00 2,920.00 (2,920.00) +++ .00 43110 Automotive Equipment 100,000.00 .00 .00 100,000.00 0 .00 44100
44100 Transfers Out .00 .00 32,623.91 (32,623.91) +++ 141,611.14 44100.121 Transfer Out to Fund 121 1,500.00 .00 1,500.00 .00 100 1,500.00 44100 - Totals $1,500.00 $0.00 $34,123.91 ($32,623.91) 2,275% $143,111.14 Department 900 - Automotive Replacement Totals $101,500.00 $0.00 $37,043.91 $64,456.09 36% $143,111.14 EXPENSE TOTALS $101,500.00 $0.00 $37,043.91 $64,456.09 36% $143,111.14 Fund 156 - Air Quality Imprvmt Trust Totals
REVENUE TOTALS 35,000.00 17,480.25 34,495.87 504.13 99% 38,937.70 EXPENSE TOTALS 101,500.00 .00 37,043.91 64,456.09 36% 143,111.14 Fund 156 - Air Quality Imprvmt Trust Net Gain (Loss) ($66,500.00) $17,480.25 ($2,548.04) ($63,951.96) 4% ($104,173.44) Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 52 of 109 Page 247 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 162 - Supplemental Law Enforce

REVENUE
Department 000 - Revenue
53260 Supplemental Law-AB1378 195,000.00 .00 194,663.44 336.56 100 186,158.96 Department 000 - Revenue Totals $195,000.00 $0.00 $194,663.44 $336.56 100% $186,158.96 REVENUE TOTALS $195,000.00 $0.00 $194,663.44 $336.56 100% $186,158.96

EXPENSE
Department 772 - Law Enforcement
34115 Law Enforcement Contract 195,000.00 41,666.67 194,663.44 336.56 100 186,158.96 Department 772 - Law Enforcement Totals $195,000.00 $41,666.67 $194,663.44 $336.56 100% $186,158.96 EXPENSE TOTALS $195,000.00 $41,666.67 $194,663.44 $336.56 100% $186,158.96 Fund 162 - Supplemental Law Enforce Totals
REVENUE TOTALS 195,000.00 .00 194,663.44 336.56 100% 186,158.96 EXPENSE TOTALS 195,000.00 41,666.67 194,663.44 336.56 100% 186,158.96 Fund 162 - Supplemental Law Enforce Net Gain (Loss) $0.00 ($41,666.67) $0.00 $0.00 +++ $0.00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 53 of 109 Page 248 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 176 - LMD #2-Norco Estates

REVENUE
Department 000 - Revenue
53105 LMD #2-Norco Est/W.Pacifc 190,802.00 3,911.67 188,208.42 2,593.58 99 183,233.64 54200 Interest Income .00 182.00 (594.00) 594.00 +++ (1,324.00) Department 000 - Revenue Totals $190,802.00 $4,093.67 $187,614.42 $3,187.58 98% $181,909.64 REVENUE TOTALS $190,802.00 $4,093.67 $187,614.42 $3,187.58 98% $181,909.64

EXPENSE
Department 792 - LMD #2 Norco Ests/WPacifc
30100 Full Time Salaries 15,932.00 881.80 10,812.12 5,119.88 68 12,002.93 30110 Overtime 100.00 .00 152.54 (52.54) 153 116.61
30200 PERS Retirement 1,254.00 81.70 915.90 338.10 73 885.30 30201 PERS Monthly Employer UAL Payment 32.00 5.81 27.63 4.37 86 .00 30205 Employee Group Insurance 4,832.00 233.20 2,638.62 2,193.38 55 3,469.21 30220 Medicare Insurance 232.00 18.24 193.69 38.31 83 165.46 30225 Sick Leave Buy Back .00 .00 133.05 (133.05) +++ 272.36 30226 Sick Leave Taken .00 76.27 296.61 (296.61) +++ 437.70 30230 Annual Vacation Cash Out .00 .00 305.09 (305.09) +++ .00 30231 Vacation Taken .00 76.27 525.42 (525.42) +++ 596.50 33100
33100.10 Water Charges 35,000.00 6,317.02 35,384.96 (384.96) 101 26,608.97 33100.20 Electricity Charges 2,000.00 957.13 2,014.96 (14.96) 101 1,153.97 33100 - Totals $37,000.00 $7,274.15 $37,399.92 ($399.92) 101% $27,762.94 34100
34100.10 Landscape Maintenance 96,000.00 24,361.42 95,308.50 691.50 99 57,313.00 34100.40 Park Maintenance .00 .00 .00 .00 +++ 16,019.58 34100.50 Equestrian Trails .00 .00 .00 .00 +++ 41,412.20 34100 - Totals $96,000.00 $24,361.42 $95,308.50 $691.50 99% $114,744.78 34105 Professional Services 8,500.00 6,162.50 6,162.50 2,337.50 73 10,108.75 35150 Administrative Overhead 7,340.00 608.00 7,340.00 .00 100 7,340.00 35210 Admin Fees-Property Taxes 166.00 .00 166.07 (.07) 100 166.07 35510 Bad Debt Expense .00 .00 .00 .00 +++ 8,944.43
42100
42100.10 Fuel 150.00 .00 .00 150.00 0 106.39
42100 - Totals $150.00 $0.00 $0.00 $150.00 0% $106.39
43130 Land Improvements-Construction 25,000.00 7,308.00 10,167.22 14,832.78 41 .00 Department 792 - LMD #2 Norco Ests/WPacifc Totals $196,538.00 $47,087.36 $172,544.88 $23,993.12 88% $187,119.43 EXPENSE TOTALS $196,538.00 $47,087.36 $172,544.88 $23,993.12 88% $187,119.43 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 54 of 109 Page 249 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 176 - LMD #2-Norco Estates Totals
REVENUE TOTALS 190,802.00 4,093.67 187,614.42 3,187.58 98% 181,909.64 EXPENSE TOTALS 196,538.00 47,087.36 172,544.88 23,993.12 88% 187,119.43 Fund 176 - LMD #2-Norco Estates Net Gain (Loss) ($5,736.00) ($42,993.69) $15,069.54 ($20,805.54) (263%) ($5,209.79) Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 55 of 109 Page 250 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 177 - LMD #3-Centex

REVENUE
Department 000 - Revenue
53110 LMD #3-Centex 107,002.00 2,600.89 107,700.06 (698.06) 101 102,007.03 54200 Interest Income .00 394.00 235.00 (235.00) +++ (422.00) Department 000 - Revenue Totals $107,002.00 $2,994.89 $107,935.06 ($933.06) 101% $101,585.03 REVENUE TOTALS $107,002.00 $2,994.89 $107,935.06 ($933.06) 101% $101,585.03

EXPENSE
Department 793 - LMD #3 Centex
30100 Full Time Salaries 12,746.00 705.43 8,649.70 4,096.30 68 9,602.31 30110 Overtime 100.00 .00 122.03 (22.03) 122 107.18
30200 PERS Retirement 1,004.00 65.37 732.76 271.24 73 708.29 30201 PERS Monthly Employer UAL Payment 26.00 4.66 22.15 3.85 85 .00 30205 Employee Group Insurance 3,866.00 186.55 2,110.81 1,755.19 55 2,775.27 30220 Medicare Insurance 184.00 14.60 154.94 29.06 84 132.33 30225 Sick Leave Buy Back .00 .00 106.44 (106.44) +++ 217.88 30226 Sick Leave Taken .00 61.02 237.29 (237.29) +++ 350.16 30230 Annual Vacation Cash Out .00 .00 244.07 (244.07) +++ .00 30231 Vacation Taken .00 61.02 420.35 (420.35) +++ 477.20 33100
33100.10 Water Charges 35,000.00 5,754.51 35,487.62 (487.62) 101 29,994.29 33100.20 Electricity Charges 1,000.00 286.23 883.36 116.64 88 466.83 33100.30 Telephone Charges 65.00 .00 .00 65.00 0 .00
33100 - Totals $36,065.00 $6,040.74 $36,370.98 ($305.98) 101% $30,461.12 34100
34100.10 Landscape Maintenance 40,000.00 9,628.74 38,008.68 1,991.32 95 27,946.28 34100.50 Equestrian Trails .00 .00 .00 .00 +++ 9,792.00 34100 - Totals $40,000.00 $9,628.74 $38,008.68 $1,991.32 95% $37,738.28 34105 Professional Services 5,000.00 5,142.50 5,142.50 (142.50) 103 9,168.75 35150 Administrative Overhead 5,100.00 425.00 5,100.00 .00 100 5,068.00 35210 Admin Fees-Property Taxes 117.00 .00 116.75 .25 100 116.75 35510 Bad Debt Expense .00 .00 .00 .00 +++ 1,684.49
35511 Incidentals 1,000.00 .00 .00 1,000.00 0 .00
35512 Operating Contingency 1,695.00 .00 .00 1,695.00 0 .00 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 56 of 109 Page 251 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 177 - LMD #3-Centex

EXPENSE
Department 793 - LMD #3 Centex
42100
42100.10 Fuel 100.00 .00 .00 100.00 0 85.11
42100 - Totals $100.00 $0.00 $0.00 $100.00 0% $85.11
Department 793 - LMD #3 Centex Totals $107,003.00 $22,335.63 $97,539.45 $9,463.55 91% $98,693.12 EXPENSE TOTALS $107,003.00 $22,335.63 $97,539.45 $9,463.55 91% $98,693.12 Fund 177 - LMD #3-Centex Totals
REVENUE TOTALS 107,002.00 2,994.89 107,935.06 (933.06) 101% 101,585.03 EXPENSE TOTALS 107,003.00 22,335.63 97,539.45 9,463.55 91% 98,693.12 Fund 177 - LMD #3-Centex Net Gain (Loss) ($1.00) ($19,340.74) $10,395.61 ($10,396.61) (1,039,561%) $2,891.91 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 57 of 109 Page 252 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 179 - Landscape Mtce Dist#1

REVENUE
Department 000 - Revenue
53100 LMD #1-Beazer Homes 12,813.00 373.57 12,421.69 391.31 97 11,839.10 54200 Interest Income .00 (182.00) (413.00) 413.00 +++ (389.00) Department 000 - Revenue Totals $12,813.00 $191.57 $12,008.69 $804.31 94% $11,450.10 REVENUE TOTALS $12,813.00 $191.57 $12,008.69 $804.31 94% $11,450.10

EXPENSE
Department 791 - LMD #1 Beazer Homes
30100 Full Time Salaries 3,186.00 176.36 2,162.38 1,023.62 68 2,400.57 30110 Overtime 100.00 .00 30.51 69.49 31 32.59
30200 PERS Retirement 250.00 16.34 183.15 66.85 73 177.00 30201 PERS Monthly Employer UAL Payment 6.00 1.15 5.49 .51 92 .00 30205 Employee Group Insurance 966.00 46.65 527.76 438.24 55 693.87 30220 Medicare Insurance 46.00 3.64 38.73 7.27 84 33.11 30225 Sick Leave Buy Back .00 .00 26.61 (26.61) +++ 54.47 30226 Sick Leave Taken .00 15.25 59.31 (59.31) +++ 87.54 30230 Annual Vacation Cash Out .00 .00 61.02 (61.02) +++ .00 30231 Vacation Taken .00 15.25 105.07 (105.07) +++ 119.29 33100
33100.10 Water Charges 3,000.00 713.95 3,851.39 (851.39) 128 3,551.08 33100.20 Electricity Charges 50.00 .00 144.96 (94.96) 290 16.54 33100.30 Telephone Charges 300.00 106.62 610.15 (310.15) 203 482.64 33100 - Totals $3,350.00 $820.57 $4,606.50 ($1,256.50) 138% $4,050.26 34100
34100.10 Landscape Maintenance 2,700.00 685.32 2,705.22 (5.22) 100 2,618.58 34100 - Totals $2,700.00 $685.32 $2,705.22 ($5.22) 100% $2,618.58 34105 Professional Services 2,000.00 1,530.00 1,530.00 470.00 77 3,082.50 35150 Administrative Overhead 540.00 45.00 540.00 .00 100 540.00 35210 Admin Fees-Property Taxes 111.00 .00 111.35 (.35) 100 111.35 35511 Incidentals 400.00 .00 .00 400.00 0 .00
42100
42100.10 Fuel 30.00 .00 .00 30.00 0 21.27
42100 - Totals $30.00 $0.00 $0.00 $30.00 0% $21.27
Department 791 - LMD #1 Beazer Homes Totals $13,685.00 $3,355.53 $12,693.10 $991.90 93% $14,022.40 EXPENSE TOTALS $13,685.00 $3,355.53 $12,693.10 $991.90 93% $14,022.40 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 58 of 109 Page 253 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 179 - Landscape Mtce Dist#1 Totals
REVENUE TOTALS 12,813.00 191.57 12,008.69 804.31 94% 11,450.10 EXPENSE TOTALS 13,685.00 3,355.53 12,693.10 991.90 93% 14,022.40 Fund 179 - Landscape Mtce Dist#1 Net Gain (Loss) ($872.00) ($3,163.96) ($684.41) ($187.59) 78% ($2,572.30) Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 59 of 109 Page 254 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 186 - LMD #4-Norco Ridge Ranch

REVENUE
Department 000 - Revenue
53115 LMD #4-Norco Ridge 533,986.00 8,104.67 532,277.02 1,708.98 100 517,676.62 54200 Interest Income .00 8,381.00 15,792.00 (15,792.00) +++ 14,861.00 Department 000 - Revenue Totals $533,986.00 $16,485.67 $548,069.02 ($14,083.02) 103% $532,537.62 REVENUE TOTALS $533,986.00 $16,485.67 $548,069.02 ($14,083.02) 103% $532,537.62

EXPENSE
Department 794 - LMD #4-Norco Ridge
30100 Full Time Salaries 22,306.00 1,234.53 15,136.93 7,169.07 68 16,804.01 30110 Overtime 100.00 .00 213.56 (113.56) 214 89.19
30200 PERS Retirement 1,756.00 114.39 1,282.29 473.71 73 1,239.48 30201 PERS Monthly Employer UAL Payment 46.00 8.12 38.70 7.30 84 .00 30205 Employee Group Insurance 6,764.00 326.47 3,693.97 3,070.03 55 4,856.82 30220 Medicare Insurance 324.00 25.54 271.17 52.83 84 231.59 30225 Sick Leave Buy Back .00 .00 186.27 (186.27) +++ 381.30 30226 Sick Leave Taken .00 106.78 415.25 (415.25) +++ 612.78 30230 Annual Vacation Cash Out .00 .00 427.12 (427.12) +++ .00 30231 Vacation Taken .00 106.78 735.59 (735.59) +++ 835.09 32405 Tree Placement 5,000.00 .00 .00 5,000.00 0 .00
33100
33100.10 Water Charges 90,000.00 22,196.07 104,390.17 (14,390.17) 116 81,787.10 33100.20 Electricity Charges 8,000.00 1,063.42 5,942.16 2,057.84 74 6,163.24 33100.30 Telephone Charges 500.00 100.73 576.38 (76.38) 115 455.99 33100 - Totals $98,500.00 $23,360.22 $110,908.71 ($12,408.71) 113% $88,406.33 34100
34100.10 Landscape Maintenance 320,000.00 78,889.48 347,509.61 (27,509.61) 109 210,660.26 34100.40 Park Maintenance .00 .00 .00 .00 +++ 16,934.45 34100.50 Equestrian Trails .00 .00 .00 .00 +++ 102,658.93 34100 - Totals $320,000.00 $78,889.48 $347,509.61 ($27,509.61) 109% $330,253.64 34105 Professional Services 6,000.00 5,610.00 5,610.00 390.00 94 9,147.65 35150 Administrative Overhead 31,500.00 2,625.00 31,500.00 .00 100 30,724.00 35210 Admin Fees-Property Taxes 288.00 .00 287.75 .25 100 288.47 35511 Incidentals 5,000.00 .00 72.83 4,927.17 1 10,006.78 35512 Operating Contingency 10,000.00 .00 40.50 9,959.50 0 .00 42100
42100.10 Fuel 160.00 .00 .00 160.00 0 148.94
42100 - Totals $160.00 $0.00 $0.00 $160.00 0% $148.94
Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 60 of 109 Page 255 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 186 - LMD #4-Norco Ridge Ranch

EXPENSE
Department 794 - LMD #4-Norco Ridge
43130 Land Improvements-Construction 26,251.00 .00 .00 26,251.00 0 .00 Department 794 - LMD #4-Norco Ridge Totals $533,995.00 $112,407.31 $518,330.25 $15,664.75 97% $494,026.07 EXPENSE TOTALS $533,995.00 $112,407.31 $518,330.25 $15,664.75 97% $494,026.07 Fund 186 - LMD #4-Norco Ridge Ranch Totals
REVENUE TOTALS 533,986.00 16,485.67 548,069.02 (14,083.02) 103% 532,537.62 EXPENSE TOTALS 533,995.00 112,407.31 518,330.25 15,664.75 97% 494,026.07 Fund 186 - LMD #4-Norco Ridge Ranch Net Gain (Loss) ($9.00) ($95,921.64) $29,738.77 ($29,747.77) (330,431%) $38,511.55 Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 61 of 109 Page 256 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 187 - LMD #5-KB Homes

REVENUE
Department 000 - Revenue
53120 LMD #5-KB Homes 70,989.00 1,410.87 71,790.36 (801.36) 101 67,409.10 54200 Interest Income .00 2,411.00 4,494.00 (4,494.00) +++ 5,487.00 Department 000 - Revenue Totals $70,989.00 $3,821.87 $76,284.36 ($5,295.36) 107% $72,896.10 REVENUE TOTALS $70,989.00 $3,821.87 $76,284.36 ($5,295.36) 107% $72,896.10

EXPENSE
Department 795 - LMD #5-KB Homes
30100 Full Time Salaries 9,560.00 529.05 6,487.14 3,072.86 68 7,201.67 30110 Overtime 100.00 .00 91.52 8.48 92 51.44
30200 PERS Retirement 752.00 49.01 549.53 202.47 73 531.29 30201 PERS Monthly Employer UAL Payment 20.00 3.49 16.59 3.41 83 .00 30205 Employee Group Insurance 2,898.00 139.90 1,583.13 1,314.87 55 2,081.35 30220 Medicare Insurance 138.00 10.94 116.21 21.79 84 99.24 30225 Sick Leave Buy Back .00 .00 79.83 (79.83) +++ 163.41 30226 Sick Leave Taken .00 45.76 177.96 (177.96) +++ 262.68 30230 Annual Vacation Cash Out .00 .00 183.04 (183.04) +++ .00 30231 Vacation Taken .00 45.76 315.24 (315.24) +++ 357.90 33100
33100.10 Water Charges 9,000.00 2,583.96 11,345.11 (2,345.11) 126 7,720.72 33100.20 Electricity Charges 700.00 84.08 384.28 315.72 55 503.20 33100.30 Telephone Charges 80.00 .00 .00 80.00 0 .00
33100 - Totals $9,780.00 $2,668.04 $11,729.39 ($1,949.39) 120% $8,223.92 34100
34100.10 Landscape Maintenance 22,000.00 5,187.63 25,691.22 (3,691.22) 117 13,277.92 34100.40 Park Maintenance .00 .00 .00 .00 +++ 10,048.36 34100.50 Equestrian Trails .00 .00 .00 .00 +++ 8,654.28 34100 - Totals $22,000.00 $5,187.63 $25,691.22 ($3,691.22) 117% $31,980.56 34105 Professional Services 4,000.00 3,570.00 3,570.00 430.00 89 5,502.50 35150 Administrative Overhead 3,100.00 262.00 3,100.00 .00 100 2,956.00 35210 Admin Fees-Property Taxes 105.00 .00 105.23 (.23) 100 105.23 35511 Incidentals 1,000.00 .00 .00 1,000.00 0 572.38
35512 Operating Contingency .00 .00 .00 .00 +++ 187.50
42100
42100.10 Fuel 80.00 .00 .00 80.00 0 63.83
42100 - Totals $80.00 $0.00 $0.00 $80.00 0% $63.83
Run by Daphne Liu on 11/17/2025 14:02:02 PM Page 62 of 109 Page 257 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Governmental Funds
Fund Type Special Revenue Funds
Fund 187 - LMD #5-KB Homes

EXPENSE
Department 795 - LMD #5-KB Homes
43130 Land Improvements-Construction 40,000.00 28,449.85 28,449.85 11,550.15 71 32,000.00 Department 795 - LMD #5-KB Homes Totals $93,533.00 $40,961.43 $82,245.88 $11,287.12 88% $92,340.90 EXPENSE TOTALS $93,533.00 $40,961.43 $82,245.88 $11,287.12 88% $92,340.90 Fund 187 - LMD #5-KB Homes Totals
REVENUE TOTALS 70,989.00 3,821.87 76,284.36 (5,295.36) 107% 72,896.10 EXPENSE TOTALS 93,533.00 40,961.43 82,245.88 11,287.12 88% 92,340.90 Fund 187 - LMD #5-KB Homes Net Gain (Loss) ($22,544.00) ($37,139.56) ($5,961.52) ($16,582.48) 26% ($19,444.80) Fund Type Special Revenue Funds Totals
REVENUE TOTALS 13,745,662.00 3,838,848.94 14,028,734.11 (283,072.11) 102% 13,674,554.30 EXPENSE TOTALS 26,686,166.00 3,555,446.22 11,545,844.12 15,140,321.88 43% 14,865,065.07 Fund Type Special Revenue Funds Net Gain (Loss) ($12,940,504.00) $283,402.72 $2,482,889.99 ($15,423,393.99) (19%) ($1,190,510.77) Fund Category Governmental Funds Totals
REVENUE TOTALS 44,174,344.00 12,223,869.23 47,756,043.62 (3,581,699.62) 108% 44,612,536.44 EXPENSE TOTALS 59,368,587.00 11,653,093.57 43,427,195.49 15,941,391.51 73% 44,358,260.88 Fund Category Governmental Funds Net Gain (Loss) ($15,194,243.00) $570,775.66 $4,328,848.13 ($19,523,091.13) (28%) $254,275.56 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 63 of 109 Page 258 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Water
Fund 124 - Water Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 100,000.00 127,763.18 277,291.00 (177,291.00) 277 311,862.37 57100
57100 Water Tolls - Residential 5,095,300.00 1,020,332.36 4,721,962.41 373,337.59 93 4,179,523.55 57100.10 Water Tolls - Commercial .00 130,354.20 641,952.39 (641,952.39) +++ 617,782.60 57100.20 Water Tolls - Municipal .00 114,346.64 603,122.24 (603,122.24) +++ 537,057.98 57100.30 Water Tolls - School .00 21,272.98 96,828.54 (96,828.54) +++ 88,301.27 57100.40 Water Tolls - Multi Dwelling Residential .00 5,872.50 25,488.36 (25,488.36) +++ 28,403.08 57100 - Totals $5,095,300.00 $1,292,178.68 $6,089,353.94 ($994,053.94) 120% $5,451,068.48 57102 Fixed Monthly Water Charge 5,714,100.00 1,276,367.66 6,079,916.41 (365,816.41) 106 6,016,700.39 57105
57105 Irrigation - Residential 685,600.00 21,523.55 90,069.37 595,530.63 13 69,688.27 57105.10 Irrigation - Commercial .00 59,554.89 300,561.24 (300,561.24) +++ 264,783.04 57105.20 Irrigation - Municipal .00 110,525.96 370,146.52 (370,146.52) +++ 239,938.37 57105.30 Irrigation - School .00 29,883.65 114,354.69 (114,354.69) +++ 124,501.62 57105 - Totals $685,600.00 $221,488.05 $875,131.82 ($189,531.82) 128% $698,911.30 57115 Energy Pass Thru 58,200.00 5,261.20 65,571.82 (7,371.82) 113 60,833.35 57125 Bulk Water 140,700.00 29,736.49 129,511.08 11,188.92 92 125,249.69 57130 Reconnection & Coll. Fees 39,600.00 3,234.00 63,468.56 (23,868.56) 160 52,759.85 57132 Other Service Fees 35,300.00 2,868.10 34,515.40 784.60 98 36,852.85 57605 Damage Claims .00 .00 .00 .00 +++ 21,943.47
57915 Miscellaneous Revenue 4,000.00 .00 8,964.73 (4,964.73) 224 4,013.46 58305 Bond Premium .00 162,579.46 162,579.46 (162,579.46) +++ 162,579.46 59450 Inter-Fund Contributions .00 1,826,276.86 1,826,276.86 (1,826,276.86) +++ 2,096,509.67 Department 000 - Revenue Totals $11,872,800.00 $4,947,753.68 $15,612,581.08 ($3,739,781.08) 131% $15,039,284.34 REVENUE TOTALS $11,872,800.00 $4,947,753.68 $15,612,581.08 ($3,739,781.08) 131% $15,039,284.34

EXPENSE
Department 703 - Human Resources
30100 Full Time Salaries 20,900.00 2,096.80 17,109.02 3,790.98 82 18,564.14 30110 Overtime 100.00 .00 .00 100.00 0 19.66
30200 PERS Retirement 2,800.00 298.22 2,600.31 199.69 93 2,646.14 30201 PERS Monthly Employer UAL Payment 8,885.00 2,005.12 8,878.70 6.30 100 6,033.76 30203 PERS Retirement & Contra Account .00 1,563.84 1,563.84 (1,563.84) +++ 784.74 30205 Employee Group Insurance 3,800.00 312.62 3,168.23 631.77 83 4,014.23 30215 Medical Savings Account 100.00 3.26 28.89 71.11 29 28.97 30220 Medicare Insurance 400.00 31.87 252.75 147.25 63 278.88 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 64 of 109 Page 259 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Water
Fund 124 - Water Fund

EXPENSE
Department 703 - Human Resources
30221 Administrative Leave Cash Out 200.00 188.03 188.03 11.97 94 204.03 30225 Sick Leave Buy Back 400.00 .00 203.95 196.05 51 254.79 30226 Sick Leave Taken .00 21.27 555.07 (555.07) +++ 374.12 30227 Sick Leave Payoff .00 (68.06) (68.06) 68.06 +++ .00 30230 Annual Vacation Cash Out 500.00 .00 299.68 200.32 60 286.64 30231 Vacation Taken .00 59.59 414.16 (414.16) +++ 726.82 30232 Vacation Payoff .00 (50.78) (50.78) 50.78 +++ .00 30300 Conferences & Meetings .00 .00 .00 .00 +++ 9.72
Department 703 - Human Resources Totals $38,085.00 $6,461.78 $35,143.79 $2,941.21 92% $34,226.64 Department 706 - Fiscal & Support Services
30100 Full Time Salaries 284,200.00 25,242.57 202,163.49 82,036.51 71 238,039.15 30105 Part-Time Salaries 11,600.00 1,008.92 4,536.31 7,063.69 39 6,176.82 30110 Overtime .00 400.03 2,483.07 (2,483.07) +++ 5,340.05 30200 PERS Retirement 25,800.00 2,070.08 17,684.65 8,115.35 69 23,356.25 30201 PERS Monthly Employer UAL Payment 20,615.00 1,056.36 6,393.89 14,221.11 31 18,006.86 30203 PERS Retirement & Contra Account .00 19,224.14 19,224.14 (19,224.14) +++ 10,346.76 30205 Employee Group Insurance 50,740.00 3,740.44 47,352.43 3,387.57 93 52,255.07 30210 Vehicle Allowance 1,200.00 135.71 403.57 796.43 34 1,207.14 30212 Cell Phone Stipend 200.00 12.50 157.50 42.50 79 180.00 30215 Medical Savings Account 500.00 53.07 341.68 158.32 68 362.44 30220 Medicare Insurance 4,300.00 424.25 3,343.12 956.88 78 4,076.99 30221 Administrative Leave Cash Out 3,000.00 831.26 831.26 2,168.74 28 2,185.58 30224 Sick Leave Taken - Part-Time .00 .00 .00 .00 +++ 142.50 30225 Sick Leave Buy Back 3,000.00 .00 593.21 2,406.79 20 1,862.95 30226 Sick Leave Taken .00 535.89 5,882.61 (5,882.61) +++ 8,544.14 30227 Sick Leave Payoff .00 (721.26) (721.26) 721.26 +++ .00 30228 Comp Taken .00 .00 938.23 (938.23) +++ 657.12
30229 Comp Payoff .00 (115.03) (114.99) 114.99 +++ .00
30230 Annual Vacation Cash Out 2,300.00 .00 1,282.38 1,017.62 56 1,557.19 30231 Vacation Taken .00 443.97 6,790.46 (6,790.46) +++ 11,185.13 30232 Vacation Payoff .00 (832.56) (363.93) 363.93 +++ .00 30235 Deferred Compensation 300.00 25.23 113.40 186.60 38 157.94 30255 Tuition Reimbursement 800.00 .00 .00 800.00 0 190.00 30300 Conferences & Meetings 6,000.00 .00 881.34 5,118.66 15 5,818.91 30400 Office Supplies 3,000.00 659.20 2,358.69 641.31 79 2,758.30 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 65 of 109 Page 260 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Water
Fund 124 - Water Fund

EXPENSE
Department 706 - Fiscal & Support Services
30405 Printing & Copies 10,000.00 2,484.46 9,850.32 149.68 99 8,942.38 30410 Postage 35,500.00 7,580.20 36,080.20 (580.20) 102 31,000.00 30415 Special Departmental 700.00 170.01 170.01 529.99 24 475.76 30430 Small Office Equipment .00 .00 94.72 (94.72) +++ .00 32105 Equipment Rental 2,000.00 (3,380.46) (2,603.38) 4,603.38 (130) 86.77 34100 Contractual Services 64,000.00 (1,154.19) 32,303.61 31,696.39 50 30,231.50 34125 Accounting & Auditing Svc 11,700.00 .00 10,849.40 850.60 93 10,700.62 34130 Financial Services 22,000.00 2,512.49 16,465.01 5,534.99 75 15,004.79 35100 Interest Expense .00 1,493.81 1,493.81 (1,493.81) +++ 1,732.68 35515
35515.200 Depreciation Expense - GASB 87 .00 3,147.00 3,147.00 (3,147.00) +++ 3,493.21 35515.210 Depreciation Express - GASB 96 .00 8,804.59 8,804.59 (8,804.59) +++ 8,804.58 35515 - Totals $0.00 $11,951.59 $11,951.59 ($11,951.59) +++ $12,297.79 42110 Computer Replacement Chrg 3,800.00 313.00 3,800.00 .00 100 2,300.00 42115 Computing Operations 61,100.00 5,088.00 61,100.00 .00 100 59,200.00 Department 706 - Fiscal & Support Services Totals $628,355.00 $81,253.68 $504,110.54 $124,244.46 80% $566,379.58 Department 740 - Public Works Inspection
34100 Contractual Services .00 .00 .00 .00 +++ 83,965.00 Department 740 - Public Works Inspection Totals $0.00 $0.00 $0.00 $0.00 +++ $83,965.00 Department 800 - Engineering
30100 Full Time Salaries 271,600.00 19,501.32 231,212.08 40,387.92 85 242,626.61 30110 Overtime 400.00 40.80 251.16 148.84 63 418.27
30200 PERS Retirement 25,900.00 1,712.89 22,933.76 2,966.24 89 24,290.87 30201 PERS Monthly Employer UAL Payment 29,100.00 4,240.20 26,429.28 2,670.72 91 23,854.60 30203 PERS Retirement & Contra Account .00 22,556.44 22,556.44 (22,556.44) +++ 10,366.63 30205 Employee Group Insurance 38,080.00 2,904.32 38,077.80 2.20 100 34,253.58 30210 Vehicle Allowance 1,500.00 42.86 1,144.29 355.71 76 1,458.57 30212 Cell Phone Stipend 200.00 .00 135.00 65.00 68 180.00 30215 Medical Savings Account 300.00 13.86 196.41 103.59 65 230.20 30220 Medicare Insurance 4,000.00 336.92 3,992.74 7.26 100 3,879.30 30221 Administrative Leave Cash Out 3,100.00 1,523.66 2,721.36 378.64 88 2,446.10 30225 Sick Leave Buy Back 4,200.00 .00 3,411.42 788.58 81 3,467.13 30226 Sick Leave Taken .00 815.79 5,821.53 (5,821.53) +++ 4,590.40 30227 Sick Leave Payoff .00 (713.77) 7,954.37 (7,954.37) +++ .00 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 66 of 109 Page 261 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Water
Fund 124 - Water Fund

EXPENSE
Department 800 - Engineering
30230 Annual Vacation Cash Out 2,700.00 .00 625.97 2,074.03 23 3,739.75 30231 Vacation Taken .00 1,385.44 12,184.77 (12,184.77) +++ 12,600.19 30232 Vacation Payoff .00 (1,493.95) 10,555.43 (10,555.43) +++ .00 30235 Deferred Compensation 100.00 .00 .00 100.00 0 .00 Department 800 - Engineering Totals $381,180.00 $52,866.78 $390,203.81 ($9,023.81) 102% $368,402.20 Department 804 - Water Division
30100 Full Time Salaries 742,000.00 57,535.71 606,026.38 135,973.62 82 616,817.03 30110 Overtime 140,000.00 19,290.95 194,195.36 (54,195.36) 139 173,489.27 30200 PERS Retirement 77,900.00 5,889.29 65,853.76 12,046.24 85 69,570.59 30201 PERS Monthly Employer UAL Payment 125,000.00 23,256.96 114,575.45 10,424.55 92 100,637.92 30203 PERS Retirement & Contra Account .00 73,805.01 73,805.01 (73,805.01) +++ 32,505.84 30205 Employee Group Insurance 158,980.00 11,093.96 158,972.92 7.08 100 147,506.00 30212 Cell Phone Stipend 200.00 10.00 120.00 80.00 60 120.00 30215 Medical Savings Account 400.00 43.09 282.51 117.49 71 338.90 30220 Medicare Insurance 12,800.00 1,184.09 12,572.49 227.51 98 12,345.07 30221 Administrative Leave Cash Out 3,100.00 1,583.71 1,583.71 1,516.29 51 1,514.79 30225 Sick Leave Buy Back 6,400.00 .00 3,673.05 2,726.95 57 4,993.58 30226 Sick Leave Taken .00 2,362.64 21,537.26 (21,537.26) +++ 19,618.45 30227 Sick Leave Payoff .00 (2,640.64) 5,650.85 (5,650.85) +++ .00 30228 Comp Taken .00 .00 331.12 (331.12) +++ 358.07
30229 Comp Payoff .00 (40.60) 533.25 (533.25) +++ .00
30230 Annual Vacation Cash Out 5,500.00 .00 4,445.67 1,054.33 81 7,467.64 30231 Vacation Taken .00 1,245.51 19,855.64 (19,855.64) +++ 22,009.74 30232 Vacation Payoff .00 (2,434.46) 9,373.80 (9,373.80) +++ .00 30245 Workers Compensation 1,000.00 .00 4,384.77 (3,384.77) 438 3,041.16 30255 Tuition Reimbursement .00 .00 .00 .00 +++ 800.00
30300 Conferences & Meetings 15,000.00 (1,140.00) 6,991.57 8,008.43 47 12,394.31 30305 Auto Mileage 200.00 .00 .00 200.00 0 9.10
30310 Uniforms & Safety Gear 10,500.00 1,540.42 12,144.35 (1,644.35) 116 11,370.52 30320 Dues,Membrshps & Subscrpt 5,000.00 .00 3,881.99 1,118.01 78 2,962.00 30400 Office Supplies 2,500.00 269.13 1,195.09 1,304.91 48 1,756.17 30415 Special Departmental 473,000.00 61,651.73 435,251.91 37,748.09 92 378,696.41 30425 Small Tools 8,000.00 799.00 6,416.30 1,583.70 80 5,379.35 30430 Small Office Equipment .00 16,376.44 16,376.44 (16,376.44) +++ .00 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 67 of 109 Page 262 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Water
Fund 124 - Water Fund

EXPENSE
Department 804 - Water Division
30470
30470.10 Post Employmt Ben-GASB 75 .00 142,750.30 142,750.30 (142,750.30) +++ 237,047.93 30470 - Totals $0.00 $142,750.30 $142,750.30 ($142,750.30) +++ $237,047.93 32105 Equipment Rental 3,000.00 1,479.82 1,639.79 1,360.21 55 4,487.23 32200 Buildings & Grounds Mtce 8,000.00 339.57 3,091.61 4,908.39 39 5,040.42 32450 Well & Pump Maintenance 50,000.00 27,002.26 38,634.69 11,365.31 77 41,343.12 33100
33100.10 Water Charges 8,500.00 2,864.17 18,068.09 (9,568.09) 213 7,631.60 33100.20 Electricity Charges 500,000.00 85,562.19 476,838.58 23,161.42 95 502,369.20 33100.25 Natural Gas 500.00 41.75 346.49 153.51 69 271.16 33100.30 Telephone Charges 1,900.00 644.57 3,263.23 (1,363.23) 172 2,447.39 33100.35 Wireless 11,500.00 1,371.93 8,734.59 2,765.41 76 9,094.60 33100 - Totals $522,400.00 $90,484.61 $507,250.98 $15,149.02 97% $521,813.95 33105 Water Purchases 6,500,000.00 997,345.63 6,325,609.04 174,390.96 97 5,753,189.44 34100 Contractual Services 952,000.00 148,916.24 1,043,794.88 (91,794.88) 110 883,313.09 34130 Financial Services 1,200.00 225.98 2,558.28 (1,358.28) 213 1,726.52 35100 Interest Expense 817,316.00 203,392.98 817,315.68 .32 100 840,707.79 35105 Principal Payments 579,169.00 (579,169.00) .00 579,169.00 0 .00 35150 Administrative Overhead 556,360.00 46,363.00 556,400.00 (40.00) 100 556,400.00 35205 Property Taxes 1,000.00 .00 .00 1,000.00 0 101.02 35510 Bad Debt Expense .00 .00 .00 .00 +++ 11,587.92
35515
35515 Depreciation Expense .00 1,791,107.41 1,791,107.41 (1,791,107.41) +++ 1,780,446.09 35515.210 Depreciation Express - GASB 96 .00 8,560.82 8,560.82 (8,560.82) +++ 17,121.64 35515 - Totals $0.00 $1,799,668.23 $1,799,668.23 ($1,799,668.23) +++ $1,797,567.73 35520 Amortization Expense .00 21,235.57 21,235.57 (21,235.57) +++ 21,235.57 42100 Vehicle Operations & Mtce 94,300.00 7,862.00 94,300.00 .00 100 86,100.00 42105 Vehicle Replacement Chrgs 125,400.00 10,450.00 125,400.00 .00 100 127,900.00 42110 Computer Replacement Chrg 3,200.00 263.00 3,200.00 .00 100 1,600.00 42115 Computing Operations 73,300.00 6,112.00 73,300.00 .00 100 71,000.00 42220 Self-Ins Expenses 323,644.00 .00 .00 323,644.00 0 68,644.00 42225 Self-Ins Settlements 30,000.00 .00 .00 30,000.00 0 .00 43100 Equipment 20,000.00 (15,137.03) .00 20,000.00 0 .00 43110 Automotive Equipment 80,500.00 .00 .00 80,500.00 0 .00 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 68 of 109 Page 263 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Water
Fund 124 - Water Fund

EXPENSE
Department 804 - Water Division
43115 Building/Improvements-Construction 10,000.00 (862.25) .00 10,000.00 0 .00 44100
44100 Transfers Out .00 (10,758.00) .00 .00 +++ .00
44100.121 Transfer Out to Fund 121 129,100.00 21,516.00 129,100.00 .00 100 129,100.00 44100 - Totals $129,100.00 $10,758.00 $129,100.00 $0.00 100% $129,100.00 Department 804 - Water Division Totals $12,667,369.00 $3,191,162.85 $13,465,279.70 ($797,910.70) 106% $12,785,607.64 EXPENSE TOTALS $13,714,989.00 $3,331,745.09 $14,394,737.84 ($679,748.84) 105% $13,838,581.06 Fund 124 - Water Fund Totals
REVENUE TOTALS 11,872,800.00 4,947,753.68 15,612,581.08 (3,739,781.08) 131% 15,039,284.34 EXPENSE TOTALS 13,714,989.00 3,331,745.09 14,394,737.84 (679,748.84) 105% 13,838,581.06 Fund 124 - Water Fund Net Gain (Loss) ($1,842,189.00) $1,616,008.59 $1,217,843.24 ($3,060,032.24) (66%) $1,200,703.28 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 69 of 109 Page 264 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Water
Fund 144 - Water Capital Fund

REVENUE
Department 000 - Revenue
54200
54200 Interest Income 244,989.00 90,997.00 193,175.00 51,814.00 79 272,494.00 54200.10 Loan Interest 80,734.00 22,476.32 103,210.27 (22,476.27) 128 94,427.38 54200 - Totals $325,723.00 $113,473.32 $296,385.27 $29,337.73 91% $366,921.38 54203 Silverlakes Loan Payment 171,177.00 .00 171,177.13 (.13) 100 70,007.17 57160 Meter Purchase Fees .00 2,765.25 49,112.18 (49,112.18) +++ 36,892.63 57500 Development Impact Fees .00 98,893.46 801,161.97 (801,161.97) +++ 256,742.05 59220
59220.124 Transfers In from Fund 124 2,300,000.00 .00 .00 2,300,000.00 0 .00 59220 - Totals $2,300,000.00 $0.00 $0.00 $2,300,000.00 0% $0.00 Department 000 - Revenue Totals $2,796,900.00 $215,132.03 $1,317,836.55 $1,479,063.45 47% $730,563.23 Department 950 - Water Capital Improvement
57606 Bad Debt Recovery .00 104,962.95 104,962.95 (104,962.95) +++ .00 Department 950 - Water Capital Improvement Totals $0.00 $104,962.95 $104,962.95 ($104,962.95) +++ $0.00 REVENUE TOTALS $2,796,900.00 $320,094.98 $1,422,799.50 $1,374,100.50 51% $730,563.23

EXPENSE
Department 950 - Water Capital Improvement
35510 Bad Debt Expense .00 .00 .00 .00 +++ 104,962.95
43190 Water Meters 50,000.00 .00 .00 50,000.00 0 .00
43210
43210 Water Lines & Mains - Construction 4,870,843.00 (1,424,850.83) .00 4,870,843.00 0 .00 43210.30 Water Lines & Mains - Design/Engineering 1,924,909.00 (229,944.19) .00 1,924,909.00 0 .00 43210 - Totals $6,795,752.00 ($1,654,795.02) $0.00 $6,795,752.00 0% $0.00 44105 Inter-Fund Contributions .00 1,826,276.86 1,826,276.86 (1,826,276.86) +++ 2,096,509.67 Department 950 - Water Capital Improvement Totals $6,845,752.00 $171,481.84 $1,826,276.86 $5,019,475.14 27% $2,201,472.62 EXPENSE TOTALS $6,845,752.00 $171,481.84 $1,826,276.86 $5,019,475.14 27% $2,201,472.62 Fund 144 - Water Capital Fund Totals
REVENUE TOTALS 2,796,900.00 320,094.98 1,422,799.50 1,374,100.50 51% 730,563.23 EXPENSE TOTALS 6,845,752.00 171,481.84 1,826,276.86 5,019,475.14 27% 2,201,472.62 Fund 144 - Water Capital Fund Net Gain (Loss) ($4,048,852.00) $148,613.14 ($403,477.36) ($3,645,374.64) 10% ($1,470,909.39) Fund Type Enterprise-Water Totals
REVENUE TOTALS 14,669,700.00 5,267,848.66 17,035,380.58 (2,365,680.58) 116% 15,769,847.57 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 70 of 109 Page 265 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
EXPENSE TOTALS 20,560,741.00 3,503,226.93 16,221,014.70 4,339,726.30 79% 16,040,053.68 Fund Type Enterprise-Water Net Gain (Loss) ($5,891,041.00) $1,764,621.73 $814,365.88 ($6,705,406.88) (14%) ($270,206.11) Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 71 of 109 Page 266 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Internal Service Fund
Fund 128 - Equipment Replacement

REVENUE
Department 000 - Revenue
54200 Interest Income 100,000.00 102,780.00 220,318.00 (120,318.00) 220 232,008.00 57500
57500.10 City Maintenance Yard/Vehicles 15,000.00 13,550.24 110,274.92 (95,274.92) 735 9,834.35 57500 - Totals $15,000.00 $13,550.24 $110,274.92 ($95,274.92) 735% $9,834.35 57625 Equip Rental & Repair 273,810.00 46,122.22 301,597.22 (27,787.22) 110 259,516.20 57630 Internal Service Opertns 461,499.00 38,451.00 461,500.00 (1.00) 100 458,900.00 57900 Sale of Property .00 11,057.48 21,536.48 (21,536.48) +++ 64,911.25 58100 Contributions .00 .00 .00 .00 +++ 117,300.00
59200 Transfer In .00 .00 32,623.91 (32,623.91) +++ 141,611.14 Department 000 - Revenue Totals $850,309.00 $211,960.94 $1,147,850.53 ($297,541.53) 135% $1,284,080.94 REVENUE TOTALS $850,309.00 $211,960.94 $1,147,850.53 ($297,541.53) 135% $1,284,080.94

EXPENSE
Department 706 - Fiscal & Support Services
42100
42100 Vehicle Operations & Mtce 200.00 .00 592.48 (392.48) 296 57.00 42100.10 Fuel 200.00 .00 154.83 45.17 77 258.55
42100 - Totals $400.00 $0.00 $747.31 ($347.31) 187% $315.55 Department 706 - Fiscal & Support Services Totals $400.00 $0.00 $747.31 ($347.31) 187% $315.55 Department 730 - Recreation Services
42100
42100 Vehicle Operations & Mtce 300.00 .00 .00 300.00 0 134.07 42100.10 Fuel .00 107.64 413.24 (413.24) +++ 397.64
42100 - Totals $300.00 $107.64 $413.24 ($113.24) 138% $531.71 Department 730 - Recreation Services Totals $300.00 $107.64 $413.24 ($113.24) 138% $531.71 Department 731 - Youth & Teen
42100
42100.10 Fuel .00 .00 44.85 (44.85) +++ .00
42100 - Totals $0.00 $0.00 $44.85 ($44.85) +++ $0.00
Department 731 - Youth & Teen Totals $0.00 $0.00 $44.85 ($44.85) +++ $0.00 Department 733 - Park Maintenance
42100
42100 Vehicle Operations & Mtce 7,300.00 199.18 7,233.85 66.15 99 8,932.41 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 72 of 109 Page 267 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Internal Service Fund
Fund 128 - Equipment Replacement

EXPENSE
Department 733 - Park Maintenance
42100.10 Fuel .00 1,190.54 8,642.89 (8,642.89) +++ 7,772.91 42100 - Totals $7,300.00 $1,389.72 $15,876.74 ($8,576.74) 217% $16,705.32 Department 733 - Park Maintenance Totals $7,300.00 $1,389.72 $15,876.74 ($8,576.74) 217% $16,705.32 Department 735 - Senior Citizens
42100
42100 Vehicle Operations & Mtce 2,400.00 2,477.89 3,169.68 (769.68) 132 8,940.21 42100.10 Fuel .00 1,595.93 8,790.23 (8,790.23) +++ 7,385.32 42100 - Totals $2,400.00 $4,073.82 $11,959.91 ($9,559.91) 498% $16,325.53 Department 735 - Senior Citizens Totals $2,400.00 $4,073.82 $11,959.91 ($9,559.91) 498% $16,325.53 Department 735A - Senior Citizen-RCTC
42100 Vehicle Operations & Mtce 3,010.00 297.00 1,959.21 1,050.79 65 1,978.84 Department 735A - Senior Citizen-RCTC Totals $3,010.00 $297.00 $1,959.21 $1,050.79 65% $1,978.84 Department 737 - Ingalls Event Center
42100
42100 Vehicle Operations & Mtce 70,800.00 4,962.91 33,762.53 37,037.47 48 34,124.52 42100.10 Fuel .00 2,970.55 22,280.12 (22,280.12) +++ 20,459.99 42100 - Totals $70,800.00 $7,933.46 $56,042.65 $14,757.35 79% $54,584.51 43110 Automotive Equipment 200,000.00 .00 .00 200,000.00 0 .00 Department 737 - Ingalls Event Center Totals $270,800.00 $7,933.46 $56,042.65 $214,757.35 21% $54,584.51 Department 738 - Facilities Maintenance
42100
42100 Vehicle Operations & Mtce 5,700.00 374.15 9,867.75 (4,167.75) 173 14,822.99 42100.10 Fuel .00 1,255.07 8,838.73 (8,838.73) +++ 9,022.45 42100 - Totals $5,700.00 $1,629.22 $18,706.48 ($13,006.48) 328% $23,845.44 Department 738 - Facilities Maintenance Totals $5,700.00 $1,629.22 $18,706.48 ($13,006.48) 328% $23,845.44 Department 750 - Planning
42100
42100 Vehicle Operations & Mtce .00 .00 .00 .00 +++ 25.00 42100.10 Fuel .00 .00 .00 .00 +++ 98.49
42100 - Totals $0.00 $0.00 $0.00 $0.00 +++ $123.49
Department 750 - Planning Totals $0.00 $0.00 $0.00 $0.00 +++ $123.49 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 73 of 109 Page 268 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Internal Service Fund
Fund 128 - Equipment Replacement

EXPENSE
Department 751 - Code Enforcement
42100
42100 Vehicle Operations & Mtce 900.00 48.00 5,923.00 (5,023.00) 658 383.26 42100.10 Fuel 1,000.00 166.48 804.32 195.68 80 1,226.91 42100 - Totals $1,900.00 $214.48 $6,727.32 ($4,827.32) 354% $1,610.17 Department 751 - Code Enforcement Totals $1,900.00 $214.48 $6,727.32 ($4,827.32) 354% $1,610.17 Department 752 - Building & Safety
42100
42100 Vehicle Operations & Mtce 2,300.00 12.00 233.70 2,066.30 10 81.00 42100.10 Fuel .00 63.26 656.94 (656.94) +++ 1,436.68
42100 - Totals $2,300.00 $75.26 $890.64 $1,409.36 39% $1,517.68 Department 752 - Building & Safety Totals $2,300.00 $75.26 $890.64 $1,409.36 39% $1,517.68 Department 761A - Fire Department-CAL FIRE
42100 Vehicle Operations & Mtce 3,200.00 666.48 1,928.50 1,271.50 60 2,987.29 42105 Vehicle Replacement Chrgs .00 36,250.00 69,225.25 (69,225.25) +++ 72,500.00 43110 Automotive Equipment 60,000.00 .00 .00 60,000.00 0 .00 Department 761A - Fire Department-CAL FIRE Totals $63,200.00 $36,916.48 $71,153.75 ($7,953.75) 113% $75,487.29 Department 764 - Norco Animal Rescue Team
42100 Vehicle Operations & Mtce 400.00 .00 5,980.50 (5,580.50) 1,495 4,273.64 Department 764 - Norco Animal Rescue Team Totals $400.00 $0.00 $5,980.50 ($5,580.50) 1,495% $4,273.64 Department 765 - Animal Control
42100
42100 Vehicle Operations & Mtce 21,500.00 1,148.54 5,456.71 16,043.29 25 11,906.22 42100.10 Fuel .00 1,753.67 10,815.85 (10,815.85) +++ 13,448.17 42100 - Totals $21,500.00 $2,902.21 $16,272.56 $5,227.44 76% $25,354.39 Department 765 - Animal Control Totals $21,500.00 $2,902.21 $16,272.56 $5,227.44 76% $25,354.39 Department 772 - Law Enforcement
42100
42100 Vehicle Operations & Mtce 7,200.00 665.40 6,893.42 306.58 96 10,487.20 42100.10 Fuel .00 906.47 7,199.13 (7,199.13) +++ 6,673.33 42100 - Totals $7,200.00 $1,571.87 $14,092.55 ($6,892.55) 196% $17,160.53 Department 772 - Law Enforcement Totals $7,200.00 $1,571.87 $14,092.55 ($6,892.55) 196% $17,160.53 Department 774 - Citizens on Patrol
42100
42100 Vehicle Operations & Mtce 4,300.00 225.00 2,321.40 1,978.60 54 4,539.82 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 74 of 109 Page 269 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Internal Service Fund
Fund 128 - Equipment Replacement

EXPENSE
Department 774 - Citizens on Patrol
42100.10 Fuel .00 226.41 2,566.22 (2,566.22) +++ 1,989.82 42100 - Totals $4,300.00 $451.41 $4,887.62 ($587.62) 114% $6,529.64 Department 774 - Citizens on Patrol Totals $4,300.00 $451.41 $4,887.62 ($587.62) 114% $6,529.64 Department 800 - Engineering
42100
42100 Vehicle Operations & Mtce 100.00 12.00 49.00 51.00 49 66.00 42100.10 Fuel .00 161.95 1,008.28 (1,008.28) +++ 896.86 42100 - Totals $100.00 $173.95 $1,057.28 ($957.28) 1,057% $962.86 Department 800 - Engineering Totals $100.00 $173.95 $1,057.28 ($957.28) 1,057% $962.86 Department 804 - Water Division
42100
42100 Vehicle Operations & Mtce 94,300.00 5,340.69 105,369.16 (11,069.16) 112 92,579.82 42100.10 Fuel .00 8,459.68 59,134.42 (59,134.42) +++ 56,242.05 42100 - Totals $94,300.00 $13,800.37 $164,503.58 ($70,203.58) 174% $148,821.87 43110 Automotive Equipment 95,000.00 .00 .00 95,000.00 0 .00 Department 804 - Water Division Totals $189,300.00 $13,800.37 $164,503.58 $24,796.42 87% $148,821.87 Department 809 - Sewer Division
42100
42100 Vehicle Operations & Mtce 48,700.00 6,135.34 45,975.20 2,724.80 94 34,181.59 42100.10 Fuel .00 4,411.77 35,316.60 (35,316.60) +++ 37,606.30 42100 - Totals $48,700.00 $10,547.11 $81,291.80 ($32,591.80) 167% $71,787.89 Department 809 - Sewer Division Totals $48,700.00 $10,547.11 $81,291.80 ($32,591.80) 167% $71,787.89 Department 850 - Parkway Maintenance
42100 Vehicle Operations & Mtce .00 .00 749.09 (749.09) +++ .00 Department 850 - Parkway Maintenance Totals $0.00 $0.00 $749.09 ($749.09) +++ $0.00 Department 900 - Automotive Replacement
35510 Bad Debt Expense .00 .00 .00 .00 +++ 1,668.75
35515 Depreciation Expense .00 370,598.52 370,598.52 (370,598.52) +++ 323,798.52 42100 Vehicle Operations & Mtce .00 .00 .00 .00 +++ 83.27 48073 Gain/Loss Sale Property .00 43,491.89 43,491.89 (43,491.89) +++ 39,025.77 Department 900 - Automotive Replacement Totals $0.00 $414,090.41 $414,090.41 ($414,090.41) +++ $364,576.31 EXPENSE TOTALS $628,810.00 $496,174.41 $887,447.49 ($258,637.49) 141% $832,492.66 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 75 of 109 Page 270 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Internal Service Fund
Fund 128 - Equipment Replacement Totals
REVENUE TOTALS 850,309.00 211,960.94 1,147,850.53 (297,541.53) 135% 1,284,080.94 EXPENSE TOTALS 628,810.00 496,174.41 887,447.49 (258,637.49) 141% 832,492.66 Fund 128 - Equipment Replacement Net Gain (Loss) $221,499.00 ($284,213.47) $260,403.04 ($38,904.04) 118% $451,588.28 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 76 of 109 Page 271 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Internal Service Fund
Fund 134 - Benefits & Insurance Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 15,000.00 16,627.00 25,602.00 (10,602.00) 171 22,468.00 57630 Internal Service Opertns 1,700,700.00 20,875.00 1,700,700.00 .00 100 1,081,197.84 Department 000 - Revenue Totals $1,715,700.00 $37,502.00 $1,726,302.00 ($10,602.00) 101% $1,103,665.84 REVENUE TOTALS $1,715,700.00 $37,502.00 $1,726,302.00 ($10,602.00) 101% $1,103,665.84

EXPENSE
Department 706 - Fiscal & Support Services
30227 Sick Leave Payoff .00 .00 .00 .00 +++ 2,969.62
30229 Comp Payoff .00 .00 .00 .00 +++ 107.10
30232 Vacation Payoff .00 .00 .00 .00 +++ 4,070.92
Department 706 - Fiscal & Support Services Totals $0.00 $0.00 $0.00 $0.00 +++ $7,147.64 Department 724 - Non-Departmental
42200 Liability Insurance 1,450,200.00 .00 1,067,928.00 382,272.00 74 805,713.00 42220 Self-Ins Expenses 50,400.00 .00 .00 50,400.00 0 (.12) 42225 Self-Ins Settlements 70,100.00 101,256.85 344,370.26 (274,270.26) 491 224,848.22 42230 Excess Workers' Comp 130,000.00 .00 146,604.00 (16,604.00) 113 114,160.00 42235 Compensated Absences .00 .00 .00 .00 +++ 26,098.14 Department 724 - Non-Departmental Totals $1,700,700.00 $101,256.85 $1,558,902.26 $141,797.74 92% $1,170,819.24 Department 761 - Fire Department
30245 Workers Compensation .00 211.30 11,808.75 (11,808.75) +++ 15,669.59 Department 761 - Fire Department Totals $0.00 $211.30 $11,808.75 ($11,808.75) +++ $15,669.59 Department 801 - Street Maintenance
30229 Comp Payoff .00 .00 .00 .00 +++ 86.77
30232 Vacation Payoff .00 .00 .00 .00 +++ 564.96
Department 801 - Street Maintenance Totals $0.00 $0.00 $0.00 $0.00 +++ $651.73 Department 802 - Storm Drainage
30229 Comp Payoff .00 .00 .00 .00 +++ 28.92
30232 Vacation Payoff .00 .00 .00 .00 +++ 195.55
Department 802 - Storm Drainage Totals $0.00 $0.00 $0.00 $0.00 +++ $224.47 Department 804 - Water Division
30229 Comp Payoff .00 .00 .00 .00 +++ 404.92
30232 Vacation Payoff .00 .00 .00 .00 +++ 2,672.60
Department 804 - Water Division Totals $0.00 $0.00 $0.00 $0.00 +++ $3,077.52 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 77 of 109 Page 272 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Internal Service Fund
Fund 134 - Benefits & Insurance Fund

EXPENSE
Department 809 - Sewer Division
30229 Comp Payoff .00 .00 .00 .00 +++ 28.92
30232 Vacation Payoff .00 .00 .00 .00 +++ 487.73
Department 809 - Sewer Division Totals $0.00 $0.00 $0.00 $0.00 +++ $516.65 EXPENSE TOTALS $1,700,700.00 $101,468.15 $1,570,711.01 $129,988.99 92% $1,198,106.84 Fund 134 - Benefits & Insurance Fund Totals
REVENUE TOTALS 1,715,700.00 37,502.00 1,726,302.00 (10,602.00) 101% 1,103,665.84 EXPENSE TOTALS 1,700,700.00 101,468.15 1,570,711.01 129,988.99 92% 1,198,106.84 Fund 134 - Benefits & Insurance Fund Net Gain (Loss) $15,000.00 ($63,966.15) $155,590.99 ($140,590.99) 1,037% ($94,441.00) Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 78 of 109 Page 273 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Internal Service Fund
Fund 135 - Information Technology Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 30,000.00 36,317.00 73,822.00 (43,822.00) 246 64,018.00 57625 Equip Rental & Repair 70,800.00 5,876.00 70,600.00 200.00 100 40,700.00 57630 Internal Service Opertns 1,149,200.00 95,752.00 1,149,200.00 .00 100 1,077,008.00 57900 Sale of Property .00 .00 490.00 (490.00) +++ 450.00 Department 000 - Revenue Totals $1,250,000.00 $137,945.00 $1,294,112.00 ($44,112.00) 104% $1,182,176.00 REVENUE TOTALS $1,250,000.00 $137,945.00 $1,294,112.00 ($44,112.00) 104% $1,182,176.00

EXPENSE
Department 901 - Information Technology
30100 Full Time Salaries 273,500.00 26,431.35 245,517.06 27,982.94 90 190,782.86 30110 Overtime 7,500.00 1,115.82 8,412.39 (912.39) 112 6,103.10 30200 PERS Retirement 21,600.00 2,206.16 20,656.87 943.13 96 15,230.97 30201 PERS Monthly Employer UAL Payment 600.00 140.10 621.83 (21.83) 104 .00 30205 Employee Group Insurance 42,300.00 2,874.78 31,262.56 11,037.44 74 21,561.10 30215 Medical Savings Account 500.00 27.14 240.71 259.29 48 241.43 30220 Medicare Insurance 5,000.00 469.64 4,182.46 817.54 84 3,089.30 30221 Administrative Leave Cash Out 4,000.00 2,497.31 2,497.31 1,502.69 62 1,941.98 30225 Sick Leave Buy Back 5,000.00 .00 3,702.43 1,297.57 74 3,233.79 30226 Sick Leave Taken 2,000.00 .00 2,169.68 (169.68) 108 1,927.74 30228 Comp Taken .00 .00 919.15 (919.15) +++ .00
30230 Annual Vacation Cash Out 6,000.00 .00 3,745.97 2,254.03 62 3,410.30 30231 Vacation Taken .00 1,516.74 13,787.61 (13,787.61) +++ 5,452.42 30245 Workers Compensation .00 .00 .00 .00 +++ 615.28
30255 Tuition Reimbursement 1,000.00 .00 .00 1,000.00 0 .00 30300 Conferences & Meetings 17,100.00 998.34 10,351.98 6,748.02 61 15,244.51 30305 Auto Mileage 300.00 .00 46.69 253.31 16 .00
30320 Dues,Membrshps & Subscrpt 5,900.00 595.00 3,905.29 1,994.71 66 675.58 30400 Office Supplies 1,000.00 46.09 982.12 17.88 98 1,080.39 30410 Postage 18,900.00 1,425.72 12,923.20 5,976.80 68 17,257.39 30415 Special Departmental 8,250.00 .00 8,646.40 (396.40) 105 4,986.80 30425 Small Tools 1,800.00 .00 1,692.33 107.67 94 1,213.01 30430 Small Office Equipment 33,245.00 43,587.82 69,705.41 (36,460.41) 210 110,707.74 30435
30435 Software Expense 45,000.00 .00 550.50 44,449.50 1 34,734.06 30435.10 Software Maintenance & Support 268,000.00 14,858.23 69,057.80 198,942.20 26 115,574.23 30435 - Totals $313,000.00 $14,858.23 $69,608.30 $243,391.70 22% $150,308.29 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 79 of 109 Page 274 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Internal Service Fund
Fund 135 - Information Technology Fund

EXPENSE
Department 901 - Information Technology
32100 Office Equipment Maintnce 3,500.00 .00 841.87 2,658.13 24 1,827.17 32105 Equipment Rental 59,100.00 (34,992.53) 2,503.95 56,596.05 4 3,200.76 33100
33100.35 Wireless 8,000.00 1,898.65 7,112.45 887.55 89 5,743.33 33100.40 Internet 77,100.00 6,630.23 58,747.81 18,352.19 76 44,484.22 33100 - Totals $85,100.00 $8,528.88 $65,860.26 $19,239.74 77% $50,227.55 34100
34100 Contractual Services 106,000.00 39,737.54 18,303.75 87,696.25 17 11,004.75 34100.80 Security and Backup 82,200.00 3,167.89 37,568.66 44,631.34 46 23,406.85 34100.82 Phone Maintenance 9,400.00 .00 3,050.77 6,349.23 32 550.00 34100 - Totals $197,600.00 $42,905.43 $58,923.18 $138,676.82 30% $34,961.60 34105 Professional Services 35,000.00 165.53 4,543.10 30,456.90 13 18,146.92 35100 Interest Expense .00 5,398.10 9,761.51 (9,761.51) +++ 11,961.89 35515
35515 Depreciation Expense .00 10,362.24 10,362.24 (10,362.24) +++ 13,207.32 35515.200 Depreciation Expense - GASB 87 .00 37,855.16 37,855.16 (37,855.16) +++ 41,490.60 35515.210 Depreciation Express - GASB 96 .00 199,249.38 199,249.38 (199,249.38) +++ 157,321.09 35515 - Totals $0.00 $247,466.78 $247,466.78 ($247,466.78) +++ $212,019.01 42235 Compensated Absences .00 12,592.08 12,592.08 (12,592.08) +++ 7,960.97 43100 Equipment 44,505.00 (30,049.60) .00 44,505.00 0 .00 Department 901 - Information Technology Totals $1,193,300.00 $350,804.91 $918,070.48 $275,229.52 77% $895,369.85 EXPENSE TOTALS $1,193,300.00 $350,804.91 $918,070.48 $275,229.52 77% $895,369.85 Fund 135 - Information Technology Fund Totals
REVENUE TOTALS 1,250,000.00 137,945.00 1,294,112.00 (44,112.00) 104% 1,182,176.00 EXPENSE TOTALS 1,193,300.00 350,804.91 918,070.48 275,229.52 77% 895,369.85 Fund 135 - Information Technology Fund Net Gain (Loss) $56,700.00 ($212,859.91) $376,041.52 ($319,341.52) 663% $286,806.15 Fund Type Internal Service Fund Totals
REVENUE TOTALS 3,816,009.00 387,407.94 4,168,264.53 (352,255.53) 109% 3,569,922.78 EXPENSE TOTALS 3,522,810.00 948,447.47 3,376,228.98 146,581.02 96% 2,925,969.35 Fund Type Internal Service Fund Net Gain (Loss) $293,199.00 ($561,039.53) $792,035.55 ($498,836.55) 270% $643,953.43 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 80 of 109 Page 275 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Sewer
Fund 126 - Sewer Fund

REVENUE
Department 000 - Revenue
54200
54200 Interest Income 75,000.00 100,551.49 225,164.45 (150,164.45) 300 218,093.71 54200.10 Loan Interest 96,200.00 49,299.49 96,174.37 25.63 100 104,507.11 54200 - Totals $171,200.00 $149,850.98 $321,338.82 ($150,138.82) 188% $322,600.82 54202 Corona Loan Payments 263,000.00 (262,963.88) .00 263,000.00 0 .00 57145
57145 Sewer - Residential 6,794,300.00 834,529.46 4,158,827.92 2,635,472.08 61 4,156,999.33 57145.10 Sewer - Commercial .00 294,998.88 1,432,507.48 (1,432,507.48) +++ 1,370,887.23 57145.20 Sewer - Municipal .00 329,043.93 1,762,254.70 (1,762,254.70) +++ 1,568,279.52 57145.30 Sewer - School .00 55,438.00 254,921.21 (254,921.21) +++ 225,429.76 57145 - Totals $6,794,300.00 $1,514,010.27 $7,608,511.31 ($814,211.31) 112% $7,321,595.84 57915 Miscellaneous Revenue 2,000.00 .00 .00 2,000.00 0 .00 58305 Bond Premium .00 165,551.62 165,551.62 (165,551.62) +++ 165,551.62 59450 Inter-Fund Contributions .00 2,363,686.63 2,363,686.63 (2,363,686.63) +++ 1,753,472.21 Department 000 - Revenue Totals $7,230,500.00 $3,930,135.62 $10,459,088.38 ($3,228,588.38) 145% $9,563,220.49 REVENUE TOTALS $7,230,500.00 $3,930,135.62 $10,459,088.38 ($3,228,588.38) 145% $9,563,220.49

EXPENSE
Department 703 - Human Resources
30100 Full Time Salaries 20,900.00 2,096.80 17,108.90 3,791.10 82 18,564.12 30110 Overtime 100.00 .00 .00 100.00 0 19.65
30200 PERS Retirement 2,800.00 298.23 2,600.34 199.66 93 2,645.95 30201 PERS Monthly Employer UAL Payment 8,885.00 2,005.14 8,878.77 6.23 100 6,033.97 30203 PERS Retirement & Contra Account .00 1,563.58 1,563.58 (1,563.58) +++ 784.74 30205 Employee Group Insurance 3,800.00 312.63 3,164.60 635.40 83 4,014.59 30215 Medical Savings Account 100.00 3.26 28.89 71.11 29 28.97 30220 Medicare Insurance 400.00 31.85 252.67 147.33 63 278.85 30221 Administrative Leave Cash Out 200.00 188.04 188.04 11.96 94 204.03 30225 Sick Leave Buy Back 400.00 .00 203.94 196.06 51 254.79 30226 Sick Leave Taken .00 21.26 555.08 (555.08) +++ 374.09 30227 Sick Leave Payoff .00 (101.89) (101.89) 101.89 +++ .00 30230 Annual Vacation Cash Out 500.00 .00 299.67 200.33 60 286.63 30231 Vacation Taken .00 59.60 414.20 (414.20) +++ 726.79 30232 Vacation Payoff .00 (76.03) (76.03) 76.03 +++ .00 30300 Conferences & Meetings .00 .00 .00 .00 +++ 9.72
Department 703 - Human Resources Totals $38,085.00 $6,402.47 $35,080.76 $3,004.24 92% $34,226.89 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 81 of 109 Page 276 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Sewer
Fund 126 - Sewer Fund

EXPENSE
Department 706 - Fiscal & Support Services
30100 Full Time Salaries 245,700.00 21,204.08 176,248.64 69,451.36 72 202,888.44 30105 Part-Time Salaries 11,600.00 1,008.91 4,536.31 7,063.69 39 6,176.76 30110 Overtime 3,000.00 399.99 2,483.01 516.99 83 5,340.08 30200 PERS Retirement 21,400.00 1,745.26 15,269.21 6,130.79 71 19,179.24 30201 PERS Monthly Employer UAL Payment 8,455.00 665.28 3,975.86 4,479.14 47 10,916.45 30203 PERS Retirement & Contra Account .00 16,957.89 16,957.89 (16,957.89) +++ 8,862.86 30205 Employee Group Insurance 50,200.00 3,344.03 43,227.09 6,972.91 86 47,607.76 30210 Vehicle Allowance 800.00 81.43 242.14 557.86 30 724.29 30212 Cell Phone Stipend 200.00 7.50 97.50 102.50 49 120.00 30215 Medical Savings Account 400.00 41.34 280.60 119.40 70 283.73 30220 Medicare Insurance 3,800.00 362.31 2,956.33 843.67 78 3,511.00 30221 Administrative Leave Cash Out 2,000.00 651.46 651.46 1,348.54 33 1,600.77 30224 Sick Leave Taken - Part-Time .00 .00 .00 .00 +++ 142.50 30225 Sick Leave Buy Back 1,400.00 .00 497.32 902.68 36 1,313.45 30226 Sick Leave Taken .00 523.77 5,357.90 (5,357.90) +++ 8,206.01 30227 Sick Leave Payoff .00 (983.54) (983.54) 983.54 +++ .00 30228 Comp Taken .00 .00 938.24 (938.24) +++ 657.10
30229 Comp Payoff .00 (172.23) (172.20) 172.20 +++ .00
30230 Annual Vacation Cash Out 1,800.00 .00 1,282.38 517.62 71 1,050.93 30231 Vacation Taken .00 381.42 6,100.52 (6,100.52) +++ 9,681.93 30232 Vacation Payoff .00 (1,119.86) (651.25) 651.25 +++ .00 30235 Deferred Compensation 500.00 25.22 113.44 386.56 23 158.04 30255 Tuition Reimbursement 800.00 .00 .00 800.00 0 190.00 30300 Conferences & Meetings 6,000.00 .00 881.33 5,118.67 15 5,818.89 30400 Office Supplies 3,000.00 659.22 2,294.11 705.89 76 2,758.33 30405 Printing & Copies 10,000.00 2,484.45 9,850.32 149.68 99 8,942.45 30410 Postage 35,500.00 7,580.19 36,080.19 (580.19) 102 31,000.00 30415 Special Departmental 700.00 170.02 170.02 529.98 24 475.76 32105 Equipment Rental 2,000.00 (3,380.46) (2,603.38) 4,603.38 (130) 86.77 34100 Contractual Services 64,000.00 (1,154.18) 32,303.59 31,696.41 50 30,048.44 34125 Accounting & Auditing Svc 11,700.00 .00 10,849.40 850.60 93 10,700.63 34130 Financial Services 22,000.00 2,092.49 15,550.83 6,449.17 71 14,510.69 35100 Interest Expense .00 1,493.81 1,493.81 (1,493.81) +++ 1,732.68 35515
35515.200 Depreciation Expense - GASB 87 .00 3,147.00 3,147.00 (3,147.00) +++ 3,493.21 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 82 of 109 Page 277 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Sewer
Fund 126 - Sewer Fund

EXPENSE
Department 706 - Fiscal & Support Services
35515.210 Depreciation Express - GASB 96 .00 8,804.58 8,804.58 (8,804.58) +++ 8,804.58 35515 - Totals $0.00 $11,951.58 $11,951.58 ($11,951.58) +++ $12,297.79 42110 Computer Replacement Chrg 3,200.00 263.00 3,200.00 .00 100 1,600.00 42115 Computing Operations 61,100.00 5,088.00 61,100.00 .00 100 47,300.00 Department 706 - Fiscal & Support Services Totals $571,255.00 $72,372.38 $462,530.65 $108,724.35 81% $495,883.77 Department 740 - Public Works Inspection
34100 Contractual Services .00 .00 .00 .00 +++ 83,965.00 Department 740 - Public Works Inspection Totals $0.00 $0.00 $0.00 $0.00 +++ $83,965.00 Department 800 - Engineering
30100 Full Time Salaries 193,900.00 13,094.32 164,022.76 29,877.24 85 176,350.05 30110 Overtime 400.00 22.67 139.54 260.46 35 232.37
30200 PERS Retirement 19,800.00 1,136.50 17,083.73 2,716.27 86 18,707.04 30201 PERS Monthly Employer UAL Payment 29,000.00 4,199.79 26,250.97 2,749.03 91 23,854.60 30203 PERS Retirement & Contra Account .00 16,266.35 16,266.35 (16,266.35) +++ 7,491.82 30205 Employee Group Insurance 25,900.00 1,839.89 25,869.96 30.04 100 24,368.83 30210 Vehicle Allowance 1,500.00 42.86 1,144.29 355.71 76 1,458.57 30212 Cell Phone Stipend 200.00 .00 135.00 65.00 68 180.00 30215 Medical Savings Account 200.00 12.57 173.77 26.23 87 213.55 30220 Medicare Insurance 2,900.00 221.48 2,889.93 10.07 100 2,783.19 30221 Administrative Leave Cash Out 3,100.00 871.77 2,069.47 1,030.53 67 1,896.38 30225 Sick Leave Buy Back 4,200.00 .00 2,456.40 1,743.60 58 2,389.80 30226 Sick Leave Taken .00 529.10 3,464.73 (3,464.73) +++ 2,671.32 30227 Sick Leave Payoff .00 (636.01) 8,032.13 (8,032.13) +++ .00 30230 Annual Vacation Cash Out 2,700.00 .00 625.97 2,074.03 23 3,323.51 30231 Vacation Taken .00 769.69 7,410.24 (7,410.24) +++ 8,181.35 30232 Vacation Payoff .00 (1,360.28) 10,689.10 (10,689.10) +++ .00 Department 800 - Engineering Totals $283,800.00 $37,010.70 $288,724.34 ($4,924.34) 102% $274,102.38 Department 809 - Sewer Division
30100 Full Time Salaries 143,300.00 12,432.28 126,922.20 16,377.80 89 121,215.42 30110 Overtime 5,900.00 2,177.13 16,386.85 (10,486.85) 278 20,198.72 30200 PERS Retirement 16,600.00 1,621.18 15,879.96 720.04 96 15,339.83 30201 PERS Monthly Employer UAL Payment 37,260.00 8,252.26 37,256.65 3.35 100 29,237.09 30203 PERS Retirement & Contra Account .00 13,882.63 13,882.63 (13,882.63) +++ 5,811.79 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 83 of 109 Page 278 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Sewer
Fund 126 - Sewer Fund

EXPENSE
Department 809 - Sewer Division
30205 Employee Group Insurance 32,300.00 2,390.69 30,610.80 1,689.20 95 28,746.34 30212 Cell Phone Stipend 500.00 35.00 420.00 80.00 84 420.00 30215 Medical Savings Account 100.00 3.00 19.73 80.27 20 26.60 30220 Medicare Insurance 2,200.00 235.31 2,243.96 (43.96) 102 2,156.86 30221 Administrative Leave Cash Out 3,100.00 113.12 113.12 2,986.88 4 108.20 30225 Sick Leave Buy Back 5,500.00 .00 262.35 5,237.65 5 356.69 30226 Sick Leave Taken .00 492.07 6,174.67 (6,174.67) +++ 3,700.71 30227 Sick Leave Payoff .00 (1,133.47) (541.22) 541.22 +++ .00 30228 Comp Taken .00 .00 1,158.93 (1,158.93) +++ 1,253.23 30229 Comp Payoff .00 (212.74) (171.75) 171.75 +++ .00
30230 Annual Vacation Cash Out 2,900.00 .00 317.54 2,582.46 11 533.40 30231 Vacation Taken .00 1,382.67 4,897.11 (4,897.11) +++ 3,940.10 30232 Vacation Payoff .00 (898.95) (55.50) 55.50 +++ .00 30245 Workers Compensation 1,000.00 .00 6,246.74 (5,246.74) 625 4,778.99 30255 Tuition Reimbursement 500.00 .00 .00 500.00 0 .00 30300 Conferences & Meetings 15,000.00 (1,140.00) 6,124.51 8,875.49 41 12,350.32 30305 Auto Mileage 100.00 .00 .00 100.00 0 .00
30310 Uniforms & Safety Gear 10,500.00 1,206.40 11,245.62 (745.62) 107 10,436.53 30320 Dues,Membrshps & Subscrpt 3,000.00 615.00 1,534.00 1,466.00 51 803.00 30400 Office Supplies 1,000.00 225.15 409.75 590.25 41 19.46 30415 Special Departmental 15,000.00 7,175.84 9,514.13 5,485.87 63 25,979.30 30425 Small Tools 5,000.00 123.93 4,814.39 185.61 96 3,266.52 30430 Small Office Equipment .00 8,383.15 8,383.15 (8,383.15) +++ .00 30470
30470.10 Post Employmt Ben-GASB 75 .00 50,808.07 50,808.07 (50,808.07) +++ (196,905.10) 30470 - Totals $0.00 $50,808.07 $50,808.07 ($50,808.07) +++ ($196,905.10) 30471 Pension Trust Contribution 50,000.00 .00 .00 50,000.00 0 .00 32105 Equipment Rental 2,000.00 .00 127.24 1,872.76 6 .00 32200 Buildings & Grounds Mtce 8,000.00 746.54 3,241.44 4,758.56 41 4,540.97 32450 Well & Pump Maintenance 30,000.00 .00 28,735.74 1,264.26 96 31,440.60 33100
33100.20 Electricity Charges 100,000.00 24,673.12 95,429.34 4,570.66 95 86,983.36 33100.25 Natural Gas 500.00 41.73 346.44 153.56 69 271.11 33100.30 Telephone Charges 1,200.00 359.06 1,629.33 (429.33) 136 1,154.92 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 84 of 109 Page 279 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Sewer
Fund 126 - Sewer Fund

EXPENSE
Department 809 - Sewer Division
33100.35 Wireless 11,500.00 1,371.93 8,595.23 2,904.77 75 8,946.17 33100 - Totals $113,200.00 $26,445.84 $106,000.34 $7,199.66 94% $97,355.56 34100 Contractual Services 2,990,000.00 256,481.70 2,972,921.44 17,078.56 99 3,236,612.91 34130 Financial Services 2,000.00 221.72 2,508.68 (508.68) 125 1,684.79 35100 Interest Expense 697,830.00 193,851.97 697,829.17 .83 100 727,908.95 35105 Principal Payments 914,531.00 (914,531.00) .00 914,531.00 0 .00 35150 Administrative Overhead 350,200.00 29,187.00 350,200.00 .00 100 350,200.00 35515
35515 Depreciation Expense .00 952,174.53 952,174.53 (952,174.53) +++ 959,756.10 35515.210 Depreciation Express - GASB 96 .00 8,560.82 8,560.82 (8,560.82) +++ 17,121.64 35515 - Totals $0.00 $960,735.35 $960,735.35 ($960,735.35) +++ $976,877.74 35520 Amortization Expense .00 741,466.62 741,466.62 (741,466.62) +++ 741,701.62 42100 Vehicle Operations & Mtce 48,700.00 4,062.00 48,700.00 .00 100 40,900.00 42105 Vehicle Replacement Chrgs 125,400.00 10,450.00 125,400.00 .00 100 127,900.00 42110 Computer Replacement Chrg 4,100.00 338.00 4,100.00 .00 100 2,500.00 42115 Computing Operations 61,100.00 5,088.00 61,100.00 .00 100 59,200.00 42225 Self-Ins Settlements 10,000.00 .00 .00 10,000.00 0 .00 43100 Equipment 50,000.00 (8,208.60) .00 50,000.00 0 .00 43110 Automotive Equipment 80,500.00 .00 .00 80,500.00 0 .00 43115 Building/Improvements-Construction 50,000.00 (4,015.87) .00 50,000.00 0 .00 44100
44100 Transfers Out .00 (10,758.00) .00 .00 +++ .00
44100.121 Transfer Out to Fund 121 129,100.00 21,516.00 129,100.00 .00 100 129,100.00 44100 - Totals $129,100.00 $10,758.00 $129,100.00 $0.00 100% $129,100.00 Department 809 - Sewer Division Totals $6,017,421.00 $1,421,246.99 $6,587,024.41 ($569,603.41) 109% $6,621,697.14 EXPENSE TOTALS $6,910,561.00 $1,537,032.54 $7,373,360.16 ($462,799.16) 107% $7,509,875.18 Fund 126 - Sewer Fund Totals
REVENUE TOTALS 7,230,500.00 3,930,135.62 10,459,088.38 (3,228,588.38) 145% 9,563,220.49 EXPENSE TOTALS 6,910,561.00 1,537,032.54 7,373,360.16 (462,799.16) 107% 7,509,875.18 Fund 126 - Sewer Fund Net Gain (Loss) $319,939.00 $2,393,103.08 $3,085,728.22 ($2,765,789.22) 964% $2,053,345.31 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 85 of 109 Page 280 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Sewer
Fund 147 - Sewer Facilities Develpmt

REVENUE
Department 000 - Revenue
54200
54200 Interest Income 209,636.00 274,927.00 589,700.00 (380,064.00) 281 634,410.00 54200.10 Loan Interest 89,290.00 26,325.15 111,896.64 (22,606.64) 125 103,525.19 54200 - Totals $298,926.00 $301,252.15 $701,596.64 ($402,670.64) 235% $737,935.19 54202 Corona Loan Payments 18,483.00 (18,483.16) .00 18,483.00 0 .00 54203 Silverlakes Loan Payment 174,561.00 .00 174,561.04 (.04) 100 71,391.09 57515 DIF/Sewer Facilities Fee .00 230,155.90 1,897,329.75 (1,897,329.75) +++ 699,316.54 59220
59220.126 Transfers In from Fund 126 1,000,000.00 .00 .00 1,000,000.00 0 .00 59220 - Totals $1,000,000.00 $0.00 $0.00 $1,000,000.00 0% $0.00 Department 000 - Revenue Totals $1,491,970.00 $512,924.89 $2,773,487.43 ($1,281,517.43) 186% $1,508,642.82 Department 960 - Sewer Capital Improvement
57606 Bad Debt Recovery .00 107,037.90 107,037.90 (107,037.90) +++ .00 Department 960 - Sewer Capital Improvement Totals $0.00 $107,037.90 $107,037.90 ($107,037.90) +++ $0.00 REVENUE TOTALS $1,491,970.00 $619,962.79 $2,880,525.33 ($1,388,555.33) 193% $1,508,642.82

EXPENSE
Department 960 - Sewer Capital Improvement
35510 Bad Debt Expense .00 .00 .00 .00 +++ 107,037.90
43250
43250 Sanitary Sewer Lines - Construction 7,717,534.00 (1,331,684.13) 250,165.00 7,467,369.00 3 (97,769.04) 43250.30 Sanitary Sewer Lines - Design/Engineering 582,055.00 (73,816.75) .00 582,055.00 0 97,769.04 43250 - Totals $8,299,589.00 ($1,405,500.88) $250,165.00 $8,049,424.00 3% $0.00 44105 Inter-Fund Contributions .00 2,363,686.63 2,363,686.63 (2,363,686.63) +++ 1,753,472.21 Department 960 - Sewer Capital Improvement Totals $8,299,589.00 $958,185.75 $2,613,851.63 $5,685,737.37 31% $1,860,510.11 EXPENSE TOTALS $8,299,589.00 $958,185.75 $2,613,851.63 $5,685,737.37 31% $1,860,510.11 Fund 147 - Sewer Facilities Develpmt Totals
REVENUE TOTALS 1,491,970.00 619,962.79 2,880,525.33 (1,388,555.33) 193% 1,508,642.82 EXPENSE TOTALS 8,299,589.00 958,185.75 2,613,851.63 5,685,737.37 31% 1,860,510.11 Fund 147 - Sewer Facilities Develpmt Net Gain (Loss) ($6,807,619.00) ($338,222.96) $266,673.70 ($7,074,292.70) (4%) ($351,867.29) Fund Type Enterprise-Sewer Totals
REVENUE TOTALS 8,722,470.00 4,550,098.41 13,339,613.71 (4,617,143.71) 153% 11,071,863.31 EXPENSE TOTALS 15,210,150.00 2,495,218.29 9,987,211.79 5,222,938.21 66% 9,370,385.29 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 86 of 109 Page 281 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Sewer Net Gain (Loss) ($6,487,680.00) $2,054,880.12 $3,352,401.92 ($9,840,081.92) (52%) $1,701,478.02 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 87 of 109 Page 282 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Recycled Water
Fund 159 - Recycled Water Capital Fund

REVENUE
Department 000 - Revenue
59220
59220.166 Transfers In from Fund 166 2,700,000.00 220,338.73 599,012.71 2,100,987.29 22 191,995.70 59220 - Totals $2,700,000.00 $220,338.73 $599,012.71 $2,100,987.29 22% $191,995.70 Department 000 - Revenue Totals $2,700,000.00 $220,338.73 $599,012.71 $2,100,987.29 22% $191,995.70 REVENUE TOTALS $2,700,000.00 $220,338.73 $599,012.71 $2,100,987.29 22% $191,995.70

EXPENSE
Department 965 - Recycled Water Improvements
43270
43270 Recycled Water Improvements - Construction 2,476,254.00 (339,733.23) .00 2,476,254.00 0 .00 43270.30 Recycled Water Improvements - Design/Engineering 31,749.00 (38,940.75) .00 31,749.00 0 .00 43270 - Totals $2,508,003.00 ($378,673.98) $0.00 $2,508,003.00 0% $0.00 44105 Inter-Fund Contributions .00 599,012.71 599,012.71 (599,012.71) +++ 191,995.70 Department 965 - Recycled Water Improvements Totals $2,508,003.00 $220,338.73 $599,012.71 $1,908,990.29 24% $191,995.70 EXPENSE TOTALS $2,508,003.00 $220,338.73 $599,012.71 $1,908,990.29 24% $191,995.70 Fund 159 - Recycled Water Capital Fund Totals
REVENUE TOTALS 2,700,000.00 220,338.73 599,012.71 2,100,987.29 22% 191,995.70 EXPENSE TOTALS 2,508,003.00 220,338.73 599,012.71 1,908,990.29 24% 191,995.70 Fund 159 - Recycled Water Capital Fund Net Gain (Loss) $191,997.00 $0.00 $0.00 $191,997.00 0% $0.00 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 88 of 109 Page 283 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Proprietary Funds
Fund Type Enterprise-Recycled Water
Fund 166 - Recycled Water Fund

REVENUE
Department 000 - Revenue
53254 Miscellaneous Federal Grant 3,000,000.00 .00 .00 3,000,000.00 0 .00 59450 Inter-Fund Contributions .00 599,012.71 599,012.71 (599,012.71) +++ 191,995.70 Department 000 - Revenue Totals $3,000,000.00 $599,012.71 $599,012.71 $2,400,987.29 20% $191,995.70 REVENUE TOTALS $3,000,000.00 $599,012.71 $599,012.71 $2,400,987.29 20% $191,995.70

EXPENSE
Department 808 - Recycled Water Division
34100 Contractual Services .00 .00 25,858.42 (25,858.42) +++ 19,270.00 44100
44100.159 Transfers Out to Fund 159 2,700,000.00 220,338.73 599,012.71 2,100,987.29 22 191,995.70 44100 - Totals $2,700,000.00 $220,338.73 $599,012.71 $2,100,987.29 22% $191,995.70 Department 808 - Recycled Water Division Totals $2,700,000.00 $220,338.73 $624,871.13 $2,075,128.87 23% $211,265.70 EXPENSE TOTALS $2,700,000.00 $220,338.73 $624,871.13 $2,075,128.87 23% $211,265.70 Fund 166 - Recycled Water Fund Totals
REVENUE TOTALS 3,000,000.00 599,012.71 599,012.71 2,400,987.29 20% 191,995.70 EXPENSE TOTALS 2,700,000.00 220,338.73 624,871.13 2,075,128.87 23% 211,265.70 Fund 166 - Recycled Water Fund Net Gain (Loss) $300,000.00 $378,673.98 ($25,858.42) $325,858.42 (9%) ($19,270.00) Fund Type Enterprise-Recycled Water Totals
REVENUE TOTALS 5,700,000.00 819,351.44 1,198,025.42 4,501,974.58 21% 383,991.40 EXPENSE TOTALS 5,208,003.00 440,677.46 1,223,883.84 3,984,119.16 24% 403,261.40 Fund Type Enterprise-Recycled Water Net Gain (Loss) $491,997.00 $378,673.98 ($25,858.42) $517,855.42 (5%) ($19,270.00) Fund Category Proprietary Funds Totals
REVENUE TOTALS 32,908,179.00 11,024,706.45 35,741,284.24 (2,833,105.24) 109% 30,795,625.06 EXPENSE TOTALS 44,501,704.00 7,387,570.15 30,808,339.31 13,693,364.69 69% 28,739,669.72 Fund Category Proprietary Funds Net Gain (Loss) ($11,593,525.00) $3,637,136.30 $4,932,944.93 ($16,526,469.93) (43%) $2,055,955.34 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 89 of 109 Page 284 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Fiduciary Funds
Fund Type Trust and Agency Funds
Fund 017 - RDA Obligtn Retiremnt Trust Fund

REVENUE
Department 000 - Revenue
50142 Redevelopment Property Taxes 6,302,525.00 3,155,584.00 6,306,847.00 (4,322.00) 100 6,307,182.00 54200 Interest Income 75,000.00 147,865.03 200,647.16 (125,647.16) 268 264,084.90 58305 Bond Premium .00 358,075.89 358,075.89 (358,075.89) +++ 358,075.89 Department 000 - Revenue Totals $6,377,525.00 $3,661,524.92 $6,865,570.05 ($488,045.05) 108% $6,929,342.79 REVENUE TOTALS $6,377,525.00 $3,661,524.92 $6,865,570.05 ($488,045.05) 108% $6,929,342.79

EXPENSE
Department 5010 - Administration Cost
34102
34102.10 City Services-Administrative Allowance 250,000.00 .00 250,000.00 .00 100 250,000.00 34102 - Totals $250,000.00 $0.00 $250,000.00 $0.00 100% $250,000.00 Department 5010 - Administration Cost Totals $250,000.00 $0.00 $250,000.00 $0.00 100% $250,000.00 Department 5101 - 2014 Refncd (2001&2004 Schl Bnd)
35100 Interest Expense 303,500.00 90,666.67 293,000.00 10,500.00 97 323,666.67 35105 Principal Payments 630,000.00 (630,000.00) .00 630,000.00 0 .00 35118 Bond Insurance Premium .00 5,209.35 5,209.35 (5,209.35) +++ 5,209.35 35520 Amortization Expense .00 3,710.52 3,710.52 (3,710.52) +++ 3,710.52 Department 5101 - 2014 Refncd (2001&2004 Schl Bnd) Totals $933,500.00 ($530,413.46) $301,919.87 $631,580.13 32% $332,586.54 Department 5104 - 2014 Refncd (2001 RDA Bond)
35100 Interest Expense 504,462.00 168,154.17 504,462.50 (.50) 100 504,462.50 35118 Bond Insurance Premium .00 9,113.47 9,113.47 (9,113.47) +++ 9,113.47 35520 Amortization Expense .00 6,624.58 6,624.58 (6,624.58) +++ 6,624.58 Department 5104 - 2014 Refncd (2001 RDA Bond) Totals $504,462.00 $183,892.22 $520,200.55 ($15,738.55) 103% $520,200.55 Department 5108 - 2009 School Bond
35100 Interest Expense 556,220.00 175,773.33 546,586.66 9,633.34 98 574,126.67 35105 Principal Payments 425,000.00 (425,000.00) .00 425,000.00 0 .00 35115 Bond Discount .00 6,602.79 6,602.79 (6,602.79) +++ 6,602.79 Department 5108 - 2009 School Bond Totals $981,220.00 ($242,623.88) $553,189.45 $428,030.55 56% $580,729.46 Department 5117 - 2017A RDA (2005 & 2010 REFUNDS)
35100 Interest Expense 281,500.00 63,766.67 251,433.34 30,066.66 89 339,500.00 35105 Principal Payments 2,255,000.00 (2,255,000.00) .00 2,255,000.00 0 .00 35520 Amortization Expense .00 254,308.66 254,308.66 (254,308.66) +++ 254,308.66 Department 5117 - 2017A RDA (2005 & 2010 REFUNDS) Totals $2,536,500.00 ($1,936,924.67) $505,742.00 $2,030,758.00 20% $593,808.66 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 90 of 109 Page 285 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Fiduciary Funds
Fund Type Trust and Agency Funds
Fund 017 - RDA Obligtn Retiremnt Trust Fund

EXPENSE
Department 5118 - 2017B RDA (2005 & 2010 REFUNDS)
35100 Interest Expense 751,843.00 247,027.65 748,256.67 3,586.33 100 758,641.79 35105 Principal Payments 345,000.00 (345,000.00) .00 345,000.00 0 .00 Department 5118 - 2017B RDA (2005 & 2010 REFUNDS) Totals $1,096,843.00 ($97,972.35) $748,256.67 $348,586.33 68% $758,641.79 EXPENSE TOTALS $6,302,525.00 ($2,624,042.14) $2,879,308.54 $3,423,216.46 46% $3,035,967.00 Fund 017 - RDA Obligtn Retiremnt Trust Fund Totals
REVENUE TOTALS 6,377,525.00 3,661,524.92 6,865,570.05 (488,045.05) 108% 6,929,342.79 EXPENSE TOTALS 6,302,525.00 (2,624,042.14) 2,879,308.54 3,423,216.46 46% 3,035,967.00 Fund 017 - RDA Obligtn Retiremnt Trust Fund Net Gain (Loss) $75,000.00 $6,285,567.06 $3,986,261.51 ($3,911,261.51) 5,315% $3,893,375.79 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 91 of 109 Page 286 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Fiduciary Funds
Fund Type Trust and Agency Funds
Fund 018 - Housing Asset Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 75,000.00 107,127.12 231,938.21 (156,938.21) 309 227,569.44 58126 Contribution - Senior SWAT 800.00 65.83 827.88 (27.88) 103 862.75 58310 Loan Payments 15,000.00 10,192.05 41,633.77 (26,633.77) 278 43,204.56 Department 000 - Revenue Totals $90,800.00 $117,385.00 $274,399.86 ($183,599.86) 302% $271,636.75 REVENUE TOTALS $90,800.00 $117,385.00 $274,399.86 ($183,599.86) 302% $271,636.75

EXPENSE
Department 5010 - Administration Cost
30400 Office Supplies 100.00 80.00 160.00 (60.00) 160 60.00 34100 Contractual Services 290,198.00 18,655.00 24,830.00 265,368.00 9 .00 41256 Homeless Programs and Services 200,000.00 162,846.13 212,008.83 (12,008.83) 106 124,799.47 Department 5010 - Administration Cost Totals $490,298.00 $181,581.13 $236,998.83 $253,299.17 48% $124,859.47 Department 706 - Fiscal & Support Services
30100 Full Time Salaries 7,100.00 715.92 6,658.09 441.91 94 6,354.79 30200 PERS Retirement 600.00 62.40 576.96 23.04 96 527.14 30201 PERS Monthly Employer UAL Payment 100.00 3.91 17.29 82.71 17 .00 30205 Employee Group Insurance 2,000.00 161.20 1,897.72 102.28 95 1,873.86 30215 Medical Savings Account 100.00 2.71 23.96 76.04 24 24.14 30220 Medicare Insurance 200.00 11.28 106.63 93.37 53 100.69 30225 Sick Leave Buy Back .00 .00 95.88 (95.88) +++ 93.04 30226 Sick Leave Taken .00 12.09 69.61 (69.61) +++ 162.64 30231 Vacation Taken .00 62.55 601.66 (601.66) +++ 344.38 Department 706 - Fiscal & Support Services Totals $10,100.00 $1,032.06 $10,047.80 $52.20 99% $9,480.68 EXPENSE TOTALS $500,398.00 $182,613.19 $247,046.63 $253,351.37 49% $134,340.15 Fund 018 - Housing Asset Fund Totals
REVENUE TOTALS 90,800.00 117,385.00 274,399.86 (183,599.86) 302% 271,636.75 EXPENSE TOTALS 500,398.00 182,613.19 247,046.63 253,351.37 49% 134,340.15 Fund 018 - Housing Asset Fund Net Gain (Loss) ($409,598.00) ($65,228.19) $27,353.23 ($436,951.23) (7%) $137,296.60 Fund Type Trust and Agency Funds Totals
REVENUE TOTALS 6,468,325.00 3,778,909.92 7,139,969.91 (671,644.91) 110% 7,200,979.54 EXPENSE TOTALS 6,802,923.00 (2,441,428.95) 3,126,355.17 3,676,567.83 46% 3,170,307.15 Fund Type Trust and Agency Funds Net Gain (Loss) ($334,598.00) $6,220,338.87 $4,013,614.74 ($4,348,212.74) (1,200%) $4,030,672.39 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 92 of 109 Page 287 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Fiduciary Funds
Fund Type Trust & Agency-CAFR
Fund 158 - Refuse Fund

REVENUE
Department 000 - Revenue
57135 Trash Residential .00 (6.35) 447,636.16 (447,636.16) +++ 4,889,340.63 57140 Trash Commercial .00 .00 285,551.97 (285,551.97) +++ 2,573,918.95 57142 Trash Municipal .00 .00 123.21 (123.21) +++ 1,644.44 Department 000 - Revenue Totals $0.00 ($6.35) $733,311.34 ($733,311.34) +++ $7,464,904.02 REVENUE TOTALS $0.00 ($6.35) $733,311.34 ($733,311.34) +++ $7,464,904.02

EXPENSE
Department 810 - Solid Waste
34100 Contractual Services .00 .00 747,973.59 (747,973.59) +++ 7,451,868.08 Department 810 - Solid Waste Totals $0.00 $0.00 $747,973.59 ($747,973.59) +++ $7,451,868.08 EXPENSE TOTALS $0.00 $0.00 $747,973.59 ($747,973.59) +++ $7,451,868.08 Fund 158 - Refuse Fund Totals
REVENUE TOTALS .00 (6.35) 733,311.34 (733,311.34) +++ 7,464,904.02 EXPENSE TOTALS .00 .00 747,973.59 (747,973.59) +++ 7,451,868.08 Fund 158 - Refuse Fund Net Gain (Loss) $0.00 ($6.35) ($14,662.25) $14,662.25 +++ $13,035.94 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 93 of 109 Page 288 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Fiduciary Funds
Fund Type Trust & Agency-CAFR
Fund 181 - CFD 97-1 Administration

REVENUE
Department 000 - Revenue
53140 CFD 97-1 Assessments .00 10,245.81 451,204.93 (451,204.93) +++ 458,710.54 54200 Interest Income .00 14,183.58 32,829.53 (32,829.53) +++ 36,417.49 Department 000 - Revenue Totals $0.00 $24,429.39 $484,034.46 ($484,034.46) +++ $495,128.03 REVENUE TOTALS $0.00 $24,429.39 $484,034.46 ($484,034.46) +++ $495,128.03

EXPENSE
Department 891 - CFD/Assessmt Districts
34135 CFD/AD Administration .00 282.41 14,128.57 (14,128.57) +++ 11,581.50 35100 Interest Expense .00 .00 78,447.00 (78,447.00) +++ 89,191.00 35105 Principal Payments .00 .00 345,000.00 (345,000.00) +++ 335,000.00 44100
44100 Transfers Out .00 (2,467.00) .00 .00 +++ .00
44100.121 Transfer Out to Fund 121 .00 4,930.00 29,600.00 (29,600.00) +++ 29,600.00 44100 - Totals $0.00 $2,463.00 $29,600.00 ($29,600.00) +++ $29,600.00 Department 891 - CFD/Assessmt Districts Totals $0.00 $2,745.41 $467,175.57 ($467,175.57) +++ $465,372.50 EXPENSE TOTALS $0.00 $2,745.41 $467,175.57 ($467,175.57) +++ $465,372.50 Fund 181 - CFD 97-1 Administration Totals
REVENUE TOTALS .00 24,429.39 484,034.46 (484,034.46) +++ 495,128.03 EXPENSE TOTALS .00 2,745.41 467,175.57 (467,175.57) +++ 465,372.50 Fund 181 - CFD 97-1 Administration Net Gain (Loss) $0.00 $21,683.98 $16,858.89 ($16,858.89) +++ $29,755.53 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 94 of 109 Page 289 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Fiduciary Funds
Fund Type Trust & Agency-CAFR
Fund 182 - CFD 2001-1 Norco Ridge

REVENUE
Department 000 - Revenue
53145 CFD 2001-1 Assessment .00 40,460.03 2,493,255.11 (2,493,255.11) +++ 2,487,133.29 54200 Interest Income .00 115,521.06 160,484.21 (160,484.21) +++ 166,001.02 57915 Miscellaneous Revenue .00 .00 .00 .00 +++ 10,335.50 Department 000 - Revenue Totals $0.00 $155,981.09 $2,653,739.32 ($2,653,739.32) +++ $2,663,469.81 REVENUE TOTALS $0.00 $155,981.09 $2,653,739.32 ($2,653,739.32) +++ $2,663,469.81

EXPENSE
Department 891 - CFD/Assessmt Districts
34130 Financial Services .00 .00 1,950.00 (1,950.00) +++ 1,950.00 34135 CFD/AD Administration .00 484.82 12,851.66 (12,851.66) +++ 22,071.45 35100 Interest Expense .00 .00 964,250.00 (964,250.00) +++ 1,030,500.00 35105 Principal Payments .00 .00 1,380,000.00 (1,380,000.00) +++ 1,270,000.00 44100
44100 Transfers Out .00 (5,858.00) .00 .00 +++ .00
44100.121 Transfer Out to Fund 121 .00 11,720.00 70,300.00 (70,300.00) +++ 70,300.00 44100 - Totals $0.00 $5,862.00 $70,300.00 ($70,300.00) +++ $70,300.00 Department 891 - CFD/Assessmt Districts Totals $0.00 $6,346.82 $2,429,351.66 ($2,429,351.66) +++ $2,394,821.45 EXPENSE TOTALS $0.00 $6,346.82 $2,429,351.66 ($2,429,351.66) +++ $2,394,821.45 Fund 182 - CFD 2001-1 Norco Ridge Totals
REVENUE TOTALS .00 155,981.09 2,653,739.32 (2,653,739.32) +++ 2,663,469.81 EXPENSE TOTALS .00 6,346.82 2,429,351.66 (2,429,351.66) +++ 2,394,821.45 Fund 182 - CFD 2001-1 Norco Ridge Net Gain (Loss) $0.00 $149,634.27 $224,387.66 ($224,387.66) +++ $268,648.36 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 95 of 109 Page 290 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Fiduciary Funds
Fund Type Trust & Agency-CAFR
Fund 183 - CFD 2002-1 Norco 50

REVENUE
Department 000 - Revenue
53150 CFD 2002-1 Assessment .00 2,692.13 123,179.16 (123,179.16) +++ 116,548.41 54200 Interest Income .00 3,479.00 7,654.00 (7,654.00) +++ 8,522.00 Department 000 - Revenue Totals $0.00 $6,171.13 $130,833.16 ($130,833.16) +++ $125,070.41 REVENUE TOTALS $0.00 $6,171.13 $130,833.16 ($130,833.16) +++ $125,070.41

EXPENSE
Department 891 - CFD/Assessmt Districts
34135 CFD/AD Administration .00 21.46 11,081.90 (11,081.90) +++ 13,065.14 35100 Interest Expense .00 .00 27,642.70 (27,642.70) +++ 30,485.16 35105 Principal Payments .00 .00 79,091.55 (79,091.55) +++ 75,799.09 44100
44100 Transfers Out .00 (825.00) .00 .00 +++ .00
44100.121 Transfer Out to Fund 121 .00 1,650.00 9,900.00 (9,900.00) +++ 9,900.00 44100 - Totals $0.00 $825.00 $9,900.00 ($9,900.00) +++ $9,900.00 Department 891 - CFD/Assessmt Districts Totals $0.00 $846.46 $127,716.15 ($127,716.15) +++ $129,249.39 EXPENSE TOTALS $0.00 $846.46 $127,716.15 ($127,716.15) +++ $129,249.39 Fund 183 - CFD 2002-1 Norco 50 Totals
REVENUE TOTALS .00 6,171.13 130,833.16 (130,833.16) +++ 125,070.41 EXPENSE TOTALS .00 846.46 127,716.15 (127,716.15) +++ 129,249.39 Fund 183 - CFD 2002-1 Norco 50 Net Gain (Loss) $0.00 $5,324.67 $3,117.01 ($3,117.01) +++ ($4,178.98) Fund Type Trust & Agency-CAFR Totals
REVENUE TOTALS .00 186,575.26 4,001,918.28 (4,001,918.28) +++ 10,748,572.27 EXPENSE TOTALS .00 9,938.69 3,772,216.97 (3,772,216.97) +++ 10,441,311.42 Fund Type Trust & Agency-CAFR Net Gain (Loss) $0.00 $176,636.57 $229,701.31 ($229,701.31) +++ $307,260.85 Fund Category Fiduciary Funds Totals
REVENUE TOTALS 6,468,325.00 3,965,485.18 11,141,888.19 (4,673,563.19) 172% 17,949,551.81 EXPENSE TOTALS 6,802,923.00 (2,431,490.26) 6,898,572.14 (95,649.14) 101% 13,611,618.57 Fund Category Fiduciary Funds Net Gain (Loss) ($334,598.00) $6,396,975.44 $4,243,316.05 ($4,577,914.05) (1,268%) $4,337,933.24 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 96 of 109 Page 291 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Account Groups
Fund Type General Fixed Assets
Fund 200 - General Fixed Assets

EXPENSE
Department 999 - GFAAG
35100 Interest Expense .00 (82,726.23) (197,471.05) 197,471.05 +++ .00 35106 Principal Payments - GASB 87 Leases & 96 SBITA .00 (36,473.67) (36,473.67) 36,473.67 +++ .00 35500 Disposal of Fixed Asset .00 .00 .00 .00 +++ 17,710.00 35515
35515.100 Depreciation-General Government .00 350,182.44 350,182.44 (350,182.44) +++ 315,208.33 35515.110 Depreciation - Public Safety .00 188,631.02 188,631.02 (188,631.02) +++ 189,686.52 35515.120 Depreciation - Streets and highways .00 3,122,435.84 3,122,435.84 (3,122,435.84) +++ 2,789,649.95 35515.140 Depreciation - Culture and leisure .00 1,152,651.66 1,152,651.66 (1,152,651.66) +++ 1,088,876.64 35515.200 Depreciation Expense - GASB 87 .00 86,944.61 86,944.61 (86,944.61) +++ 73,578.18 35515.210 Depreciation Express - GASB 96 .00 11,604.93 11,604.93 (11,604.93) +++ 12,926.31 35515 - Totals $0.00 $4,912,450.50 $4,912,450.50 ($4,912,450.50) +++ $4,469,925.93 Department 999 - GFAAG Totals $0.00 $4,793,250.60 $4,678,505.78 ($4,678,505.78) +++ $4,487,635.93 EXPENSE TOTALS $0.00 $4,793,250.60 $4,678,505.78 ($4,678,505.78) +++ $4,487,635.93 Fund 200 - General Fixed Assets Totals
REVENUE TOTALS .00 .00 .00 .00 +++ .00
EXPENSE TOTALS .00 4,793,250.60 4,678,505.78 (4,678,505.78) +++ 4,487,635.93 Fund 200 - General Fixed Assets Net Gain (Loss) $0.00 ($4,793,250.60) ($4,678,505.78) $4,678,505.78 +++ ($4,487,635.93) Fund Type General Fixed Assets Totals
REVENUE TOTALS .00 .00 .00 .00 +++ .00
EXPENSE TOTALS .00 4,793,250.60 4,678,505.78 (4,678,505.78) +++ 4,487,635.93 Fund Type General Fixed Assets Net Gain (Loss) $0.00 ($4,793,250.60) ($4,678,505.78) $4,678,505.78 +++ ($4,487,635.93) Fund Category Account Groups Totals
REVENUE TOTALS .00 .00 .00 .00 +++ .00
EXPENSE TOTALS .00 4,793,250.60 4,678,505.78 (4,678,505.78) +++ 4,487,635.93 Fund Category Account Groups Net Gain (Loss) $0.00 ($4,793,250.60) ($4,678,505.78) $4,678,505.78 +++ ($4,487,635.93) Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 97 of 109 Page 292 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 012 - Norco Redevpt Successr Agcy-Proj

REVENUE
Department 000 - Revenue
54200 Interest Income 10,649.00 2,026.36 49,133.36 (38,484.36) 461 54,681.41 Department 000 - Revenue Totals $10,649.00 $2,026.36 $49,133.36 ($38,484.36) 461% $54,681.41 REVENUE TOTALS $10,649.00 $2,026.36 $49,133.36 ($38,484.36) 461% $54,681.41

EXPENSE
Department 5510 - Public Projects
44150 Administrative Transfer .00 146,898.50 146,898.50 (146,898.50) +++ .00 Department 5510 - Public Projects Totals $0.00 $146,898.50 $146,898.50 ($146,898.50) +++ $0.00 EXPENSE TOTALS $0.00 $146,898.50 $146,898.50 ($146,898.50) +++ $0.00 Fund 012 - Norco Redevpt Successr Agcy-Proj Totals
REVENUE TOTALS 10,649.00 2,026.36 49,133.36 (38,484.36) 461% 54,681.41 EXPENSE TOTALS .00 146,898.50 146,898.50 (146,898.50) +++ .00 Fund 012 - Norco Redevpt Successr Agcy-Proj Net Gain (Loss) $10,649.00 ($144,872.14) ($97,765.14) $108,414.14 (918%) $54,681.41 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 98 of 109 Page 293 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 129 - Storm Drain Fund

REVENUE
Department 000 - Revenue
53515 County Flood Control 16,908,960.00 .00 2,468,917.31 14,440,042.69 15 5,672,427.45 54200 Interest Income 19,498.00 2,675.00 23,930.00 (4,432.00) 123 9,886.00 57505 Storm Drain Fees .00 11,537.74 90,107.83 (90,107.83) +++ 17,425.52 Department 000 - Revenue Totals $16,928,458.00 $14,212.74 $2,582,955.14 $14,345,502.86 15% $5,699,738.97 REVENUE TOTALS $16,928,458.00 $14,212.74 $2,582,955.14 $14,345,502.86 15% $5,699,738.97

EXPENSE
Department 935 - Storm Drain Improvements
43180
43180 Storm Sewer Lines - Construction 15,592,122.00 87,982.61 3,477,668.23 12,114,453.77 22 4,890,222.33 43180.30 Storm Sewer Lines - Design/Engineering 1,972,981.00 .00 41,324.77 1,931,656.23 2 204,292.81 43180 - Totals $17,565,103.00 $87,982.61 $3,518,993.00 $14,046,110.00 20% $5,094,515.14 Department 935 - Storm Drain Improvements Totals $17,565,103.00 $87,982.61 $3,518,993.00 $14,046,110.00 20% $5,094,515.14 EXPENSE TOTALS $17,565,103.00 $87,982.61 $3,518,993.00 $14,046,110.00 20% $5,094,515.14 Fund 129 - Storm Drain Fund Totals
REVENUE TOTALS 16,928,458.00 14,212.74 2,582,955.14 14,345,502.86 15% 5,699,738.97 EXPENSE TOTALS 17,565,103.00 87,982.61 3,518,993.00 14,046,110.00 20% 5,094,515.14 Fund 129 - Storm Drain Fund Net Gain (Loss) ($636,645.00) ($73,769.87) ($936,037.86) $299,392.86 147% $605,223.83 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 99 of 109 Page 294 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 132 - Measure R Capital Fund

REVENUE
Department 000 - Revenue
59200
59200.127 Transfer In from Fund 127 20,355,101.00 2,116,959.90 7,540,736.01 12,814,364.99 37 9,676,712.18 59200 - Totals $20,355,101.00 $2,116,959.90 $7,540,736.01 $12,814,364.99 37% $9,676,712.18 Department 000 - Revenue Totals $20,355,101.00 $2,116,959.90 $7,540,736.01 $12,814,364.99 37% $9,676,712.18 REVENUE TOTALS $20,355,101.00 $2,116,959.90 $7,540,736.01 $12,814,364.99 37% $9,676,712.18

EXPENSE
Department 910 - Gen. Gov't. Improvement
43115
43115 Building/Improvements-Construction 3,220,680.00 224,607.33 1,275,094.69 1,945,585.31 40 664,620.76 43115.30 Building/Improvements-Design/Engineering 375,618.00 14,073.25 40,544.53 335,073.47 11 114,827.13 43115 - Totals $3,596,298.00 $238,680.58 $1,315,639.22 $2,280,658.78 37% $779,447.89 Department 910 - Gen. Gov't. Improvement Totals $3,596,298.00 $238,680.58 $1,315,639.22 $2,280,658.78 37% $779,447.89 Department 930 - Street Improvements
43160
43160 Streets,Curb,Gutter,Sdwk - Construction 11,113,130.00 567,406.66 2,645,200.78 8,467,929.22 24 3,842,205.93 43160.30 Streets, Curb, Gutter, Sdwk - Design/Engineering 863,830.00 250.00 79,756.62 784,073.38 9 417,354.16 43160 - Totals $11,976,960.00 $567,656.66 $2,724,957.40 $9,252,002.60 23% $4,259,560.09 Department 930 - Street Improvements Totals $11,976,960.00 $567,656.66 $2,724,957.40 $9,252,002.60 23% $4,259,560.09 Department 940 - Park Improvements
43115
43115 Building/Improvements-Construction 2,956,495.00 917,734.57 2,498,897.66 457,597.34 85 1,310,526.77 43115.30 Building/Improvements-Design/Engineering 14,736.00 .00 14,180.50 555.50 96 20,524.50 43115 - Totals $2,971,231.00 $917,734.57 $2,513,078.16 $458,152.84 85% $1,331,051.27 43130
43130 Land Improvements-Construction 949,556.00 202,221.00 549,643.67 399,912.33 58 2,887,146.65 43130.30 Land Improvements - Design/Engineering .00 .00 .00 .00 +++ 9,760.00 43130 - Totals $949,556.00 $202,221.00 $549,643.67 $399,912.33 58% $2,896,906.65 Department 940 - Park Improvements Totals $3,920,787.00 $1,119,955.57 $3,062,721.83 $858,065.17 78% $4,227,957.92 Department 945 - Trails Improvements
43130
43130 Land Improvements-Construction 761,056.00 148,820.78 436,692.56 324,363.44 57 407,801.28 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 100 of 109 Page 295 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 132 - Measure R Capital Fund

EXPENSE
Department 945 - Trails Improvements
43130.30 Land Improvements - Design/Engineering 100,000.00 .00 725.00 99,275.00 1 1,945.00 43130 - Totals $861,056.00 $148,820.78 $437,417.56 $423,638.44 51% $409,746.28 Department 945 - Trails Improvements Totals $861,056.00 $148,820.78 $437,417.56 $423,638.44 51% $409,746.28 EXPENSE TOTALS $20,355,101.00 $2,075,113.59 $7,540,736.01 $12,814,364.99 37% $9,676,712.18 Fund 132 - Measure R Capital Fund Totals
REVENUE TOTALS 20,355,101.00 2,116,959.90 7,540,736.01 12,814,364.99 37% 9,676,712.18 EXPENSE TOTALS 20,355,101.00 2,075,113.59 7,540,736.01 12,814,364.99 37% 9,676,712.18 Fund 132 - Measure R Capital Fund Net Gain (Loss) $0.00 $41,846.31 $0.00 $0.00 +++ $0.00 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 101 of 109 Page 296 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 140 - Gen Govt Improvement Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 8,195.00 11,084.00 23,436.00 (15,241.00) 286 25,869.00 57500 Development Impact Fees .00 5,163.23 43,440.06 (43,440.06) +++ 13,730.54 Department 000 - Revenue Totals $8,195.00 $16,247.23 $66,876.06 ($58,681.06) 816% $39,599.54 REVENUE TOTALS $8,195.00 $16,247.23 $66,876.06 ($58,681.06) 816% $39,599.54

EXPENSE
Department 910 - Gen. Gov't. Improvement
43130
43130 Land Improvements-Construction .00 .00 .00 .00 +++ 35,404.95 43130.30 Land Improvements - Design/Engineering 70,800.00 .00 .00 70,800.00 0 .00 43130 - Totals $70,800.00 $0.00 $0.00 $70,800.00 0% $35,404.95 43150 Park Structures/Enhancemt-Construction .00 .00 .00 .00 +++ 88,715.83 Department 910 - Gen. Gov't. Improvement Totals $70,800.00 $0.00 $0.00 $70,800.00 0% $124,120.78 EXPENSE TOTALS $70,800.00 $0.00 $0.00 $70,800.00 0% $124,120.78 Fund 140 - Gen Govt Improvement Fund Totals
REVENUE TOTALS 8,195.00 16,247.23 66,876.06 (58,681.06) 816% 39,599.54 EXPENSE TOTALS 70,800.00 .00 .00 70,800.00 0% 124,120.78 Fund 140 - Gen Govt Improvement Fund Net Gain (Loss) ($62,605.00) $16,247.23 $66,876.06 ($129,481.06) (107%) ($84,521.24) Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 102 of 109 Page 297 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 141 - Park Improvement Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 20,708.00 82,626.00 155,255.00 (134,547.00) 750 52,233.00 57500 Development Impact Fees .00 9,102.17 99,887.45 (99,887.45) +++ 130,419.40 57530 Quimby Fees .00 .00 3,084,480.00 (3,084,480.00) +++ .00 Department 000 - Revenue Totals $20,708.00 $91,728.17 $3,339,622.45 ($3,318,914.45) 16,127% $182,652.40 REVENUE TOTALS $20,708.00 $91,728.17 $3,339,622.45 ($3,318,914.45) 16,127% $182,652.40

EXPENSE
Department 940 - Park Improvements
43115 Building/Improvements-Construction 10,000.00 .00 .00 10,000.00 0 .00 43130 Land Improvements-Construction 679,214.00 606,310.33 606,734.14 72,479.86 89 .00 Department 940 - Park Improvements Totals $689,214.00 $606,310.33 $606,734.14 $82,479.86 88% $0.00 EXPENSE TOTALS $689,214.00 $606,310.33 $606,734.14 $82,479.86 88% $0.00 Fund 141 - Park Improvement Fund Totals
REVENUE TOTALS 20,708.00 91,728.17 3,339,622.45 (3,318,914.45) 16,127% 182,652.40 EXPENSE TOTALS 689,214.00 606,310.33 606,734.14 82,479.86 88% .00 Fund 141 - Park Improvement Fund Net Gain (Loss) ($668,506.00) ($514,582.16) $2,732,888.31 ($3,401,394.31) (409%) $182,652.40 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 103 of 109 Page 298 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 142 - Fire Improvement Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 9,941.00 20,756.00 39,775.00 (29,834.00) 400 35,178.00 57500 Development Impact Fees .00 41,137.70 330,899.40 (330,899.40) +++ 13,184.61 Department 000 - Revenue Totals $9,941.00 $61,893.70 $370,674.40 ($360,733.40) 3,729% $48,362.61 REVENUE TOTALS $9,941.00 $61,893.70 $370,674.40 ($360,733.40) 3,729% $48,362.61

EXPENSE
Department 761 - Fire Department
43115 Building/Improvements-Construction .00 .00 .00 .00 +++ 45,765.00 Department 761 - Fire Department Totals $0.00 $0.00 $0.00 $0.00 +++ $45,765.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 +++ $45,765.00
Fund 142 - Fire Improvement Fund Totals
REVENUE TOTALS 9,941.00 61,893.70 370,674.40 (360,733.40) 3,729% 48,362.61 EXPENSE TOTALS .00 .00 .00 .00 +++ 45,765.00
Fund 142 - Fire Improvement Fund Net Gain (Loss) $9,941.00 $61,893.70 $370,674.40 ($360,733.40) 3,729% $2,597.61 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 104 of 109 Page 299 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 143 - Trails Improvement Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 4,346.00 5,396.00 11,041.00 (6,695.00) 254 12,308.00 57500 Development Impact Fees .00 8,370.58 67,662.30 (67,662.30) +++ 4,796.26 Department 000 - Revenue Totals $4,346.00 $13,766.58 $78,703.30 ($74,357.30) 1,811% $17,104.26 REVENUE TOTALS $4,346.00 $13,766.58 $78,703.30 ($74,357.30) 1,811% $17,104.26

EXPENSE
Department 945 - Trails Improvements
43130
43130 Land Improvements-Construction 45,000.00 1,850.00 44,140.00 860.00 98 33,019.50 43130.30 Land Improvements - Design/Engineering 5,000.00 .00 1,110.00 3,890.00 22 .00 43130 - Totals $50,000.00 $1,850.00 $45,250.00 $4,750.00 91% $33,019.50 Department 945 - Trails Improvements Totals $50,000.00 $1,850.00 $45,250.00 $4,750.00 91% $33,019.50 EXPENSE TOTALS $50,000.00 $1,850.00 $45,250.00 $4,750.00 91% $33,019.50 Fund 143 - Trails Improvement Fund Totals
REVENUE TOTALS 4,346.00 13,766.58 78,703.30 (74,357.30) 1,811% 17,104.26 EXPENSE TOTALS 50,000.00 1,850.00 45,250.00 4,750.00 91% 33,019.50 Fund 143 - Trails Improvement Fund Net Gain (Loss) ($45,654.00) $11,916.58 $33,453.30 ($79,107.30) (73%) ($15,915.24) Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 105 of 109 Page 300 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 146 - Public Meeting

REVENUE
Department 000 - Revenue
54200 Interest Income 4,353.00 19,367.00 28,024.00 (23,671.00) 644 10,731.00 57500 Development Impact Fees .00 110,794.86 893,957.10 (893,957.10) +++ 36,196.44 Department 000 - Revenue Totals $4,353.00 $130,161.86 $921,981.10 ($917,628.10) 21,180% $46,927.44 REVENUE TOTALS $4,353.00 $130,161.86 $921,981.10 ($917,628.10) 21,180% $46,927.44 Fund 146 - Public Meeting Totals
REVENUE TOTALS 4,353.00 130,161.86 921,981.10 (917,628.10) 21,180% 46,927.44 EXPENSE TOTALS .00 .00 .00 .00 +++ .00
Fund 146 - Public Meeting Net Gain (Loss) $4,353.00 $130,161.86 $921,981.10 ($917,628.10) 21,180% $46,927.44 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 106 of 109 Page 301 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 149 - Street Improvement Fund

REVENUE
Department 000 - Revenue
54200 Interest Income 10,000.00 26,703.00 50,769.00 (40,769.00) 508 34,682.00 57500 Development Impact Fees 141,220.00 100,525.15 812,579.50 (671,359.50) 575 258,254.92 58125 Contrbtn Frm Proprty Ownr .00 25,000.00 25,000.00 (25,000.00) +++ 25,000.00 59300 Transfer In-Impact Fee 582,000.00 220,754.00 583,016.00 (1,016.00) 100 .00 59900 Transfer In-Construction .00 .00 (100,000.00) 100,000.00 +++ 621,215.68 Department 000 - Revenue Totals $733,220.00 $372,982.15 $1,371,364.50 ($638,144.50) 187% $939,152.60 REVENUE TOTALS $733,220.00 $372,982.15 $1,371,364.50 ($638,144.50) 187% $939,152.60

EXPENSE
Department 930 - Street Improvements
43160
43160 Streets,Curb,Gutter,Sdwk - Construction 921,216.00 223,142.84 754,869.59 166,346.41 82 188,955.44 43160.20 Streets, Curb, Gutter, Sdwk - ROW 150,000.00 .00 .00 150,000.00 0 .00 43160.30 Streets, Curb, Gutter, Sdwk - Design/Engineering .00 .00 155.00 (155.00) +++ .00 43160 - Totals $1,071,216.00 $223,142.84 $755,024.59 $316,191.41 70% $188,955.44 Department 930 - Street Improvements Totals $1,071,216.00 $223,142.84 $755,024.59 $316,191.41 70% $188,955.44 EXPENSE TOTALS $1,071,216.00 $223,142.84 $755,024.59 $316,191.41 70% $188,955.44 Fund 149 - Street Improvement Fund Totals
REVENUE TOTALS 733,220.00 372,982.15 1,371,364.50 (638,144.50) 187% 939,152.60 EXPENSE TOTALS 1,071,216.00 223,142.84 755,024.59 316,191.41 70% 188,955.44 Fund 149 - Street Improvement Fund Net Gain (Loss) ($337,996.00) $149,839.31 $616,339.91 ($954,335.91) (182%) $750,197.16 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 107 of 109 Page 302 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 151 - Animal Control

REVENUE
Department 000 - Revenue
54200 Interest Income 829.00 1,391.00 2,389.00 (1,560.00) 288 2,215.00 57500 Development Impact Fees .00 10,233.27 82,298.90 (82,298.90) +++ 3,092.05 Department 000 - Revenue Totals $829.00 $11,624.27 $84,687.90 ($83,858.90) 10,216% $5,307.05 REVENUE TOTALS $829.00 $11,624.27 $84,687.90 ($83,858.90) 10,216% $5,307.05

EXPENSE
Department 942 - Animal Control
43130
43130 Land Improvements-Construction 25,000.00 .00 25,350.20 (350.20) 101 .00 43130.30 Land Improvements - Design/Engineering 5,479.00 .00 6,715.00 (1,236.00) 123 13,521.00 43130 - Totals $30,479.00 $0.00 $32,065.20 ($1,586.20) 105% $13,521.00 Department 942 - Animal Control Totals $30,479.00 $0.00 $32,065.20 ($1,586.20) 105% $13,521.00 EXPENSE TOTALS $30,479.00 $0.00 $32,065.20 ($1,586.20) 105% $13,521.00 Fund 151 - Animal Control Totals
REVENUE TOTALS 829.00 11,624.27 84,687.90 (83,858.90) 10,216% 5,307.05 EXPENSE TOTALS 30,479.00 .00 32,065.20 (1,586.20) 105% 13,521.00 Fund 151 - Animal Control Net Gain (Loss) ($29,650.00) $11,624.27 $52,622.70 ($82,272.70) (177%) ($8,213.95) Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 108 of 109 Page 303 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
Annual MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget Total Actual Fund Category Capital Project
Fund Type Capital Projects Funds
Fund 152 - Facility Improvement

REVENUE
Department 000 - Revenue
54200 Interest Income 2,541.00 2,513.00 5,809.00 (3,268.00) 229 4,225.00 Department 000 - Revenue Totals $2,541.00 $2,513.00 $5,809.00 ($3,268.00) 229% $4,225.00 REVENUE TOTALS $2,541.00 $2,513.00 $5,809.00 ($3,268.00) 229% $4,225.00 Fund 152 - Facility Improvement Totals
REVENUE TOTALS 2,541.00 2,513.00 5,809.00 (3,268.00) 229% 4,225.00 EXPENSE TOTALS .00 .00 .00 .00 +++ .00
Fund 152 - Facility Improvement Net Gain (Loss) $2,541.00 $2,513.00 $5,809.00 ($3,268.00) 229% $4,225.00 Fund Type Capital Projects Funds Totals
REVENUE TOTALS 38,078,341.00 2,834,115.96 16,412,543.22 21,665,797.78 43% 16,714,463.46 EXPENSE TOTALS 39,831,913.00 3,141,297.87 12,645,701.44 27,186,211.56 32% 15,176,609.04 Fund Type Capital Projects Funds Net Gain (Loss) ($1,753,572.00) ($307,181.91) $3,766,841.78 ($5,520,413.78) (215%) $1,537,854.42 Fund Category Capital Project Totals
REVENUE TOTALS 38,078,341.00 2,834,115.96 16,412,543.22 21,665,797.78 43% 16,714,463.46 EXPENSE TOTALS 39,831,913.00 3,141,297.87 12,645,701.44 27,186,211.56 32% 15,176,609.04 Fund Category Capital Project Net Gain (Loss) ($1,753,572.00) ($307,181.91) $3,766,841.78 ($5,520,413.78) (215%) $1,537,854.42 Grand Totals
REVENUE TOTALS 121,629,189.00 30,048,176.82 111,051,759.27 10,577,429.73 91% 110,072,176.77 EXPENSE TOTALS 150,505,127.00 24,543,721.93 98,458,314.16 52,046,812.84 65% 106,373,794.14 Grand Total Net Gain (Loss) ($28,875,938.00) $5,504,454.89 $12,593,445.11 ($41,469,383.11) (44%) $3,698,382.63 Run by Daphne Liu on 11/17/2025 14:02:03 PM Page 109 of 109 Page 304 of 340 2026 – 2027 CDBG Application City of Norco
Attachment 7- Management Capacity

Page 305 of 340 ends

City Council

STAFF REPORT
Date: December 17, 2025 Agenda Item:

3.F.

To: Honorable Mayor and City Council Members
From: Lisette Free, City Manager
Prepared By: Kelli Anderson, Communications Manager
Department: Communications
SUBJECT:

City Council Policy: Affirmation and Application of the City of Norco’s Core Values RECOMMENDATION:

Approve the City Council Policy affirming the City of Norco’s Core Values.

SUMMARY:

The City Council has frequently referenced “core values” during budget and prioritysetting discussions, but these principles have not been formally defined. To address this, staff has prepared a City Council Policy to formally affirm the City of Norco’s Core Values as foundational principles that guide City operations, decision-making, and service delivery.

BACKGROUND:

During recent budget workshops and priority-setting meetings, the City Council has referenced “core values” as guiding principles, though without formal definition or documentation. To address this, staff has prepared a City Council Policy—a formal governance document that guides the City Manager and departments in administering municipal operations and services. For Norco’s Core Values, this policy format is the most appropriate way to codify these enduring beliefs as official direction.

The City Council Policy (Attachment A) will be embedded in the organization’s culture and reflected in strategic planning, policy development, budget allocations, community events, program offerings, and public communications. Unlike strategic directions, which may evolve with changing needs or priorities, core values remain constant.

The policy defines each Core Value, provides historical and cultural context to reinforce their significance, and establishes expectations for departments to integrate these values into daily operations. Following approval, departments will be expected to

Page 306 of 340 ends

demonstrate how their recommendations support the Core Values and reevaluate any existing or proposed policies, programs, or services that do not align.

The City of Norco’s Core Values uphold the preservation, protection, and promotion of Norco’s:

1. Agrarian Heritage – Honoring Norco’s founding purpose and traditions rooted in family farming and rural living.

2. All-American, Small-Town Character – Promoting community pride, volunteerism, patriotism, and appreciation for military and first responders.

3. Agricultural, Animal-Keeping Lifestyle – Preserving the right to keep animals and engage in agricultural activities.

4. Rural, Equestrian-Oriented Atmosphere – Maintaining Norco’s identity as “Horsetown USA” through equestrian infrastructure, amenities and cultural heritage.

Upon approval by the City Council via minute order, this policy will become effective immediately. A branded version will be prepared and distributed to all staff and incorporated into onboarding materials for new employees to ensure early alignment with the City’s Core Values. Additionally, these values will be incorporated into future and in-progress planning initiatives and foundational documents, such as the 2050 General Plan Update and the Parks and Recreation Needs Assessment, ensuring the values are considered as guiding standards that shape the City of Norco’s operations, culture, and planning efforts.

FISCAL IMPACT:

This agenda item will not result in a fiscal impact.

RELATIONSHIP TO STRATEGIC PLAN:

This agenda item is consistent with Strategic Plan Direction No. 4, “Communication and Stakeholder Experience.”
REVIEWED AND APPROVED BY:

Certified as to Availability of Funds: Joshua Calhoun, Finance Director Approved by: Lisette Free, City Manager
Approved as to Form: Harper and Burns, LLP, City Attorney ATTACHMENT(S):

Attachment A - City Council Policy (Core Values)

Page 307 of 340 ends

City Council Policy No. TBD Page 1 of 5

CITY COUNCIL POLICY
Policy No:

TBD
Policy Title:

Affirmation and Application of the City of
Norco’s Core Values
Effective Date:

December 17, 2025
Revision No:

N/A
Policy Administrator:

City Manager
Next Review Due:

TBD
Related Procedures:

N/A
Approved By:

City Council Minute Order
Approval Date:

December 17, 2025

1. PURPOSE
The purpose of this City Council Policy is to formally affirm and apply the City of Norco’s Core Values as foundational principles that guide City operations, decision-making, and service delivery.

2. DEFINITIONS
Atmosphere: The pervading tone or mood of a place.

Character: The mental and moral qualities distinctive to an individual or group.

Core Value: A fundamental belief or guiding principle that defines what an organization stands for and guides behavior and decision-making.

Heritage: The history, traditions, cultural aspects, and practices of a group of people that exist from the past and continue to be important and passed down from one generation to the next.

Lifestyle: The way a person or group lives their life, encompassing their habits, values, choices, and overall manner of living.

Stakeholder: City staff, City Council Members, appointed commission or committee members, contractors, and other representatives of the City of Norco.

Revision Date

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3. POLICY

3.1 Policy Scope
This policy applies to all stakeholders and must be consistently implemented across all departments and functions of City operations. The City Manager is directed to ensure the effective execution of this policy.

3.2 Policy Guidelines
The City of Norco’s Core Values should be embedded in the organization’s culture and must be reflected in strategic planning, policy development, budget allocations, community events, program offerings, and public communications. Unlike strategic directions, which may evolve with changing needs or priorities, core values remain constant. Core Values are not just ideals—they are the organization’s compass.

Stakeholders have a responsibility to:
• Understand the elements of each Core Value and use terminology accurately and consistently in official documents, presentations and communication. • Ensure that policies, programs, services, decisions, and recommendations align with the Core Values.
• Review and revise any existing or proposed initiatives that do not align with the Core Values and implement updates to ensure alignment.

The City of Norco’s Core Values do not supersede or override any applicable local, state, or federal laws, regulations, or legal obligations. The Core Values are intended to complement, not conflict with, those requirements.

3.3 Core Value Descriptions
The City of Norco’s Core Values uphold the preservation, protection, and promotion of Norco’s:
1) Agrarian Heritage
2) All-American, Small-Town Character
3) Agricultural, Animal-Keeping Lifestyle
4) Rural, Equestrian-Oriented Atmosphere

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CORE VALUE NO. 1: “Agrarian Heritage”
Overview: This Core Value represents the enduring traditions and values rooted in family farming, rural living, and community self-reliance. It reflects a dedication to honoring and preserving the original purpose for which Norco was founded, while celebrating the lifestyle and traditions that continue to shape the community today. The following aspects acknowledge and support this heritage:
(a) Founding Purpose and Historical Roots
Norco was founded in 1923 as a refuge for city dwellers seeking open land, tranquility, and independence. The local economy was built on small, self-sustaining farms and ranches, where families cultivated the land and raised animals, reaping the rewards of their labor. This foundational vision established Norco as a community that values hard work, simplicity, and connection to the land.
(b) Present-Day Reflections
Today, Norco continues to attract residents who seek the same opportunity—living in a safe, peaceful community with small-town character, shared values, and an agricultural, animal-keeping lifestyle. Norco’s heritage is also reflected in the City’s agrarian architectural style.

CORE VALUE NO. 2: “All-American, Small-Town Character”
Overview: This Core Value captures the essence of Norco’s enduring commitment to small-town ideals and traditions that foster a strong sense of community, pride, and belonging. The following aspects acknowledge and support this character:
(a) Traditional Values
Norco residents take pride in traditional, small-town values, including neighborliness, family values, safety and security, elbow room, and an overall slower pace of life. (b) Volunteerism and Civic Engagement
Volunteerism is a cornerstone of Norco’s community spirit, where residents generously invest their time and talents to enhance local programs, events, and services. Volunteer contributions are publicly recognized and celebrated, reinforcing a culture of service and shared responsibility.
(c) Support for Local Institutions
The community strongly supports local family-owned businesses, non-profit organizations, and youth sports teams. This support strengthens the local economy and promotes a sense of pride and ownership in Norco’s character. (d) Patriotism
Norco’s rich, rooted history and patriotic spirit are honored through annual rodeos, festivals, parades, and observances. The consistent display of and respect for the

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American Flag, red, white, and blue street striping down Sixth Street, and the George A.

Ingalls Veterans Memorial Plaza reflect the community’s deep respect for national heritage, veterans and military members who have served their country. (e) Appreciation for Public Safety and First Responders Public safety is integral to Norco’s character. The community values the dedication of its military personnel, law enforcement officers, firefighters, and emergency responders.

Their service ensures the safety, security, and well-being of residents and is honored through monuments and community events that recognize their contributions year-round.

CORE VALUE NO. 3: “Agricultural, Animal-Keeping Lifestyle” Overview: This Core Value reflects the City’s commitment to preserving the right of residents to keep animals and the opportunity to engage in agricultural activities. The following aspects acknowledge and support this lifestyle:
(a) Governance and Community Commitment
Norco voters have formally recognized the importance of this lifestyle through key legislative actions. On November 4, 2003, the City Charter was adopted to “protect and preserve the animal-keeping lifestyle in residential [agricultural zoned] areas.” This commitment was reaffirmed on November 6, 2018, when voters approved Measure R to “continue protecting Norco’s animal-keeping lifestyle.” These actions demonstrate the community’s enduring dedication to safeguarding this way of life. (b) Land Use and Zoning
Most Norco residents live on half-acre lots zoned for residential agriculture, designed to support farming, gardening, food production, and animal keeping. These properties often include Primary Animal Keeping Areas (PAKAs), enabling residents to keep horses, raise livestock, and care for a variety of animals alongside small-plot agricultural practices.

CORE VALUE NO. 4: “Rural, Equestrian-Oriented Atmosphere” Overview: This Core Value reflects the City’s commitment to maintaining an equestrianfriendly environment that honors the community’s unique lifestyle and cultural heritage.

The following aspects acknowledge and support this atmosphere:
(a) Foundational Identity and Incorporation
Norco was incorporated on December 28, 1964, with the express intent to “preserve our rural atmosphere,” as stated on the original City seal featuring a horse head, rabbit, and chicken. This founding principle continues to shape the City’s development and governance. The horse head remains a central symbol on the current City seal, and the motto has evolved into “City Living in a Rural Atmosphere,” reinforcing the enduring importance of this value.

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(b) Equestrian Amenities
Norco’s large residential lots, open spaces, and tranquil setting evoke the feel of a rural environment. The City’s equestrian infrastructure and amenities, including trails, crossing signs, public arenas, corals, accessible mounting ramps, themed art, and decorative elements, demonstrate a deep and ongoing commitment to its equestrian population.

These features support Norco’s internationally recognized trademark and identity as “Horsetown USA” and ensure that equestrian activities remain a visible, celebrated, and accessible part of everyday life.

3.4 Policy Application
City operations must align with and reflect the City of Norco’s Core Values. Before making decisions or recommendations, specifically to the City Council, Commissions or Committees, department staff should evaluate alignment with the Core Values by considering the following questions:
• How will this decision affect equestrians, animal owners, and/or animals? • How will this decision affect our horses or the ability to keep animals? • How does this decision align with the community’s agrarian heritage or rural atmosphere?
• What impact will this decision have on Norco’s small-town character? • Will this decision enhance or diminish the agricultural, animal-keeping lifestyle that Norco residents cherish?
These questions serve as a practical tool to ensure that the Core Values are not only acknowledged but are actively embedded in the City’s operations. Departments must be prepared to demonstrate how their actions support the Core Values and to reevaluate any existing or proposed policies, programs, or services that do not align. This approach reinforces the City’s commitment to preserving the unique heritage, character, lifestyle, and atmosphere that define Norco.

4. PROCEDURES
There are no applicable procedures associated with this policy at this time.

5. REFERENCES
City Charter (Approved by Norco Voters on November 4, 2003) Equestrian Landmark Report (Presented to City Council on November 5, 2025) Objective Development Standards (Approved by City Council on November 19, 2025)

6. ATTACHMENTS
There are no applicable attachments associated with this policy at this time.

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City Council

STAFF REPORT
Date: December 17, 2025 Agenda Item:

6.A.

To: Honorable Mayor and City Council Members
From: Lisette Free, City Manager
Prepared By: Theresa Brennan, Assistant City Attorney
Department: Administration
SUBJECT:

Successor Agency to the Redevelopment Agency for the City of Norco: Approval of Resolution No. 2025-03 authorizing the transfer of specified real property by the Norco Successor Agency pursuant to Section 34181(a)(1) of the Health and Safety Code RECOMMENDATION:

1. Adopt Resolution No. 2025-03, authorizing the transfer of approximately 0.34 acres of real property (APN 122-080-049) to the City of Norco for governmental/agency use pursuant to Health & Safety Code §34181(a)(1); and

2. Find the transfer exempt from CEQA pursuant to CEQA Guidelines §15312 (Class 12 – Surplus Government Property Sales); and

3. Authorize the City Manager to execute the Grant Deed and all related documents, subject to approval by the Countywide Oversight Board and review by the California Department of Finance (DOF).

SUMMARY:

The Successor Agency holds fee title to APN 122-080-049, comprising approximately

0.34 acres located along Lonesome Dove Court. On July 2, 2025, the Successor Agency adopted Resolution No. 2025-45, declaring the property “exempt surplus land” under the Surplus Land Act because it is being transferred to another public agency (the City of Norco) for governmental/agency use, specifically as part of the City's equestrian trail network and public open space system.

The parcel is not listed in the Long-Range Property Management Plan (LRPMP) because it has always been used or intended for governmental/public trail use. The Successor Agency now seeks authorization to convey title to the City. Riverside County Oversight Board approval and California Department of Finance (DOF) review are required before the transfer becomes effective.

BACKGROUND:

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Property Description:
• Location: Lonesome Dove Court
• APN: 122-080-049
• Size: Approximately 0.34 acres
• General Use: Public equestrian trail corridor/open space • Legal Description: Provided in Exhibit B to the Grant Deed • Map Reference: Lot Line Adjustment recorded as Instrument No. 2007-534859 LRPMP Status: During dissolution, properties intended for public agency use (e.g., roads, trails, easements) were not categorized for disposition in the LRPMP. The subject property therefore does not appear in the LRPMP, consistent with Health & Safety Code §34191.3.

Transfer Authority: Under Health & Safety Code §34181(a)(1), the Successor Agency may transfer properties used for governmental purposes to the appropriate public agency, subject to Oversight Board approval and review by the Department of Finance.

Because the City intends to maintain the property for governmental use, no compensation agreement is required at this time.

Public Notice Requirement (HSC §34181(f)). Pursuant to Health & Safety Code §34181(f), notice of the proposed transfer was posted on December 5, 2025 and published on December 8, 2025 in the Press-Enterprise. No separate publication is required for Successor Agency consideration of this item.

CEQA ANALYSIS: The transfer is exempt under CEQA Guidelines §15312 (Class 12 – Surplus Government Property Sales). The exemption applies because the Successor Agency is disposing of surplus governmental property, and the City of Norco will continue to use the property for governmental purposes such as public trails and openspace access.

FISCAL IMPACT:

There is no fiscal impact at this time. The property will be transferred for continued governmental use and will not generate revenue unless the City later elects to dispose of it for non-agency use, at which point a compensation agreement would be required.

RELATIONSHIP TO STRATEGIC PLAN:

This item is consistent with Strategic Direction No. 4 - "Communication and Stakeholder Experience."
REVIEWED AND APPROVED BY:

Certified as to Availability of Funds: Joshua Calhoun, Finance Director Approved by: Lisette Free, City Manager
Approved as to Form: Harper and Burns, LLP, City Attorney ATTACHMENT(S):

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SA Resolution 2025-03
Grant Deed
Exhibit A - Certificate of Acceptance
Exhibit B - Legal Description
Resolution 2025-45

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SUCCESSOR AGENCY RESOLUTION NO. 2025-03

A RESOLUTION OF THE CITY OF NORCO AS

SUCCESSOR AGENCY TO THE FORMER NORCO

COMMUNITY REDEVELOPMENT AGENCY,

CALIFORNIA, AUTHORIZING THE TRANSFER OF

CERTAIN REAL PROPERTY LOCATED AT LONESOME
DOVE COURT, ASSESSOR PARCEL NUMBER 122-080-
049, TO THE CITY OF NORCO PURSUANT TO HEALTH
AND SAFETY CODE SECTION 34181(a)(1)
WHEREAS, The Successor Agency to the former Norco Community Redevelopment Agency (“Successor Agency”) holds fee title to certain real property consisting of approximately 0.34 acres, located at Lonesome Dove Ct., identified as Assessor’s Parcel Number 122-080-049 (the “Property”); WHEREAS, On July 2, 2025, the Successor Agency adopted Resolution No. 2025-45 declaring the Property to be “exempt surplus land” pursuant to the Surplus Land Act (Government Code §§54220–54234), based on the proposed transfer of the Property to the City of Norco (“City”) for the City’s agency use as part of its equestrian trail system and related public open-space purposes; WHEREAS, Health & Safety Code §34181(a)(1) authorizes the Successor Agency, with approval of the Countywide Oversight Board, to dispose of real property of the former redevelopment agency;
WHEREAS, The Property is not listed in the Successor Agency’s LongRange Property Management Plan (“LRPMP”) because it was designated solely for governmental/agency use, and the dissolution statutes expressly permit disposition for governmental purposes under §34181(a)(1) without LRPMP inclusion;
WHEREAS, The City has requested that the Successor Agency transfer the Property to the City for use in the City’s equestrian trail system and related public open-space uses;
WHEREAS, The Successor Agency desires to approve the conveyance of the Property to the City, subject to approval by the Countywide Oversight Board and the California Department of Finance;

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WHEREAS, Pursuant to the California Environmental Quality Act (“CEQA”), the transfer is exempt under CEQA Guidelines §15312 (Class 12 – Surplus Government Property Sales), which applies to the sale or transfer of surplus government property.

WHEREAS, The Successor Agency will submit this Resolution, along with the accompanying staff report and proposed Grant Deed, to the Riverside Countywide Oversight Board for approval pursuant to Health & Safety Code §34181(f).

NOW, THEREFORE, the City Council of the City of Norco as Successor Agency to the former Norco Community Redevelopment Agency, California, do hereby resolve as follows:

1. That the above recitals are true and correct and are a substantive part of this Resolution.

2. That the Successor Agency hereby approves the transfer of the Property (APN 122-080-049) to the City of Norco for the City’s governmental/agency use as part of its equestrian trail system and related public open-space purposes, pursuant to Health & Safety Code §34181(a)(1).

3. That the Successor Agency finds the transfer exempt from CEQA review under CEQA Guidelines §15312 (Class 12 – Surplus Government Property Sales).

4. That the City Manager, or her designee, is authorized and directed to execute a Grant Deed conveying the Property to the City of Norco, and to take all actions necessary to complete the transfer, subject to approval by the Countywide Oversight Board and review by the California Department of Finance.

5. That the City Manager, or her designee, is further authorized to transmit the required notice, staff report, and supporting documentation to the Countywide Oversight Board pursuant to Health & Safety Code §34181(f), including evidence of publication of the required 10-day public notice.

6. That this Resolution shall take effect immediately upon adoption.

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Norco City CouncilDecember 17, 2025

Norco City Council
December 17, 2025