Norco City Council
December 17, 2025

AGENDA
City Council

SUCCESSOR AGENCY TO THE

REDEVELOPMENT AGENCY FOR THE

CITY OF NORCO
Wednesday, December 17, 2025
City Council Chamber – Norco City Hall
2820 Clark Avenue, Norco, CA 92860
CALL TO ORDER 6:00 PM
ROLL CALL Greg Newton, Mayor
Robin Grundmeyer, Mayor Pro Tem
Kevin Bash, Council Member
Gregory Bowen, Council Member
Fia Sullivan, Council Member

REORGANIZATION OF THE CITY COUNCIL
A. Election of the Mayor
RECOMMENDATION:

Elect Council Member as Mayor
B. Election of the Mayor Pro Tem
RECOMMENDATION:

Elect Council Member as Mayor Pro Tem
C. Presentation to and Comments by Outgoing Mayor

CLOSED SESSIONS
CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION
Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9: (2 potential case)
RECONVENE PUBLIC SESSION 7:00 PM

REPORT OF ACTION(S) TAKEN IN CLOSED SESSION
PLEDGE OF ALLEGIANCE Council Member Kevin Bash
INVOCATION Chaplain Vincent Ball
Riverside County Sheriff's Office
PRESENTATIONS Norco College Choir with Accompanist
Malcolm Hawkes

1. CITY COUNCIL REPORTS ON REGIONAL BOARDS
City Council Agenda - December 17, 2025

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

3. CONSENT CALENDAR
All items listed under the Consent Calendar are considered to be routine and may be enacted by one motion. Prior to the motion to consider any action by the presiding governmental body, any public comments on any of the Consent Items will be heard. There will be no separate action unless members of the governmental body request specific items be removed from the Consent Calendar. Items removed from the Consent Calendar will be separately considered under Item 4 of the Agenda.

3.A. Waive Reading of all Ordinance Adoptions on this Agenda and Read by Title Only
RECOMMENDATION:

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

Staff Report - Pdf

3.B. Approval of City Council Regular Meeting Minutes
RECOMMENDATION:

Approve the City Council Regular Meeting Minutes of December 3, 2025.

Staff Report - Pdf

3.C. Recap of Actions Taken by the Planning Commission at its Meeting Held on December 10, 2025
RECOMMENDATION:

Receive and file the recap of actions taken by the Planning Commission at its meeting held on December 10, 2025
Staff Report - Pdf

City Council Agenda - December 17, 2025

3.D. Successor Agency to the Norco Community Redevelopment Agency and City of Norco Fiscal Year 2026-27 Recognized Obligation Payment Schedule Including Administrative Budget
RECOMMENDATION:

Adopt Successor Agency Resolution No. 2025-02, approving the Recognized Obligation Payment Schedule including Administrative Budget for the Fiscal Year 2026-27.

Staff Report - Pdf

3.E. Approval of Resolution No. 2025-75 Authorizing the Mayor to Execute the City of Norco 2026-2027 Community Development Block Grant (CDBG) Cooperating City Allocation Applications
RECOMMENDATION:

Adopt Resolution No. 2025-75, authorizing the Mayor to execute the attached 2026-2027 Community Development Block Grant (CDBG) applications for the Cooperating City Allocations for Fiscal Year 2026-2027.

Staff Report - Pdf

3.F. 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.

Staff Report - Pdf

4. ITEM(S) PULLED FROM CONSENT CALENDAR

5. LEGISLATIVE MATTERS
No new evidence will be heard from the public as the public hearing has been closed regarding the items listed. If new substantial amendments are made to the Ordinance at this time, the Ordinance will require a "Third" reading and public comments will be allowed.

6. PUBLIC HEARING(S)
Order of Presentation for Public Hearing Items:

1. Staff Report Presentation

2. Council Questions of Staff

3. Open Public Hearing
a. Public Comment

4. Close Public Hearing

5. Council Discussion and Action

City Council Agenda - December 17, 2025

6.A. 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).

Staff Report - Pdf

7. DISCUSSION / ACTION ITEM(S)
Order of Presentation for Discussion Items:

1. Staff Report Presentation

2. Council Questions of Staff

3. Public Comment

4. Council Discussion and Action

7.A. Resolution Accepting Transfer of Real Property (APN 122-080-049) From the Successor Agency to the Redevelopment Agency for the City of Norco RECOMMENDATION:

1. Find that acceptance of the property is exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines §15312 (Class 12 – Surplus Government Property Sales).

2. Adopt Resolution No. 2025-76 accepting the transfer of real property identified as APN 122-080-049 from the Successor Agency for continued governmental use as part of the City’s equestrian trail system and related open-space purposes.

3. Authorize the City Manager, or designee, to execute the Certificate of Acceptance and complete the conveyance.

Staff Report - Pdf

8. CITY COUNCIL / STAFF COMMUNICATIONS

9. ADJOURNMENT
In compliance with the Americans with Disabilities Act, any person who requires a modification or accommodation in order to participate in this meeting is encouraged to contact the City Clerk’s Office at

City Council Agenda - December 17, 2025
(951) 270-5623 or [email protected] at least 48 hours prior to the meeting so that reasonable arrangements can be made to ensure accessibility. Staff reports are on file in the City Clerk’s Office.

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

City Council

STAFF REPORT
Date: December 17, 2025 Agenda Item:

3.A.

To: Honorable Mayor and City Council Members
From: Dana Roa, City Clerk
Prepared By: Dana Roa, City Clerk
Department: City Clerk
SUBJECT:

Waive Reading of all Ordinance Adoptions on this Agenda and Read by Title Only RECOMMENDATION:

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

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

City Council

STAFF REPORT
Date: December 17, 2025 Agenda Item:

3.B.

To: Honorable Mayor and City Council Members
From: Dana Roa, City Clerk
Prepared By: Dana Roa, City Clerk
Department: City Clerk
SUBJECT:

Approval of City Council Regular Meeting Minutes
RECOMMENDATION:

Approve the City Council Regular Meeting Minutes of December 3, 2025.

REVIEWED AND APPROVED BY:

Approved by: Lisette Free, City Manager
Approved as to Form: Harper and Burns, LLP, City Attorney ATTACHMENT(S):

City Council - Dec 03 2025 - Minutes Draft

MINUTES
City Council
Wednesday, December 3, 2025
City Council Chamber – Norco City Hall
2820 Clark Avenue, Norco, CA 92860
CALLED TO ORDER 6:07 PM
ROLL CALL Greg Newton, Mayor
Robin Grundmeyer, Mayor Pro Tem
Kevin Bash, Council Member
Gregory Bowen, Council Member
Fia Sullivan, Council Member

CLOSED SESSIONS
Mayor Newton adjourned to Closed Sessions at 6:07 p.m. and City Attorney Burns read the Closed Sessions into the record.

CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Property: Silverlakes Sports Park - APNs 152060004; 152060011; 152070001; 152070002; and 152070011
Agency negotiator: City Manager
Negotiating parties: City of Norco and Balboa Management Group LLC.

Under negotiation: Price and Terms

CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION
Initiation of litigation pursuant to paragraph (1) of subdivision (d) of Section 54956.9: (1 potential case)
RECONVENED PUBLIC SESSION 7:00 PM

REPORT OF ACTION(S) TAKEN IN CLOSED SESSIONS
City Attorney Burns stated that there was no reportable action taken in Closed Sessions.

PLEDGE OF ALLEGIANCE Council Member Fia Sullivan
INVOCATION Pastor Michelle Ehrenberg
The Redeemer's Community Church

1. CITY COUNCIL REPORTS ON REGIONAL BOARDS

City Council Minutes - December 3, 2025
The Mayor, Mayor Pro Tem and Council Members provided reports on their recent individual participation in committees, commissions, regional boards, and community organizations.

2. PUBLIC COMMENTS
Bill Naylor spoke regarding Frank Hall and the state of California money industry for equestrian.

3. CONSENT CALENDAR
a) Approval of the Consent Calendar as Presented.

M/S BASH/SULLIVAN Approve Consent Calendar as Presented. The Motion was carried by the following roll call vote:

AYES: NEWTON, GRUNDMEYER, BASH, BOWEN, AND SULLIVAN
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE

3.A. Waive Reading of all Ordinance Adoptions on this Agenda and Read by Title Only
Action: Waived reading, by title only, of all Ordinances and Resolutions. Said Ordinances and Resolutions which appear on the agenda shall be determined to have been read by title and further reading waived.

3.B. Approval of City Council Regular Meeting Minutes
Action: Approved the City Council Regular Meeting Minutes of December 3, 2025.

4. ITEM(S) PULLED FROM CONSENT CALENDAR
There were no items pulled from the Consent Calendar.

5. LEGISLATIVE MATTERS

City Council Minutes - December 3, 2025

5.A. Second Reading, Ordinance No.1137 adopting Zone Code Amendment 2025- 01 (City of Norco): A City-Initiated proposal to amend Norco Municipal Code Title 18 – “Zoning”, Chapter 18.68 – “Accessory Building Use Permits”, to: amend the provisions/regulations for Large Vehicle Parking Buildings by reducing the provisions for size and specifying size dimensions; to amend the findings for the approval of accessory buildings; and to specify the number of accessory buildings allowed under Chapter 18.68.

No discussion, no public comment, and motion was made.

M/S NEWTON/GRUNDMEYER Adopt Second Reading for Ordinance No. 1137 approving Zone Code Amendment 2025-01. The Motion was carried by the following roll call vote:

AYES: NEWTON, GRUNDMEYER, BASH, BOWEN, AND SULLIVAN
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE

6. DISCUSSION / ACTION ITEM(S)

6.A. Adoption of Resolution 2025-74 Granting the City Manager Authority to Authorize Discounted Fees When the Norco Animal Shelter Reaches Capacity During FY 2025–26.

Deputy City Manager Hamilton presented the report regarding authorizing the City Manager to approve temporary reduced adoption fees.

Council Member Bowen asked what the reduced cost would be for the Community for various dogs.

Deputy City Manager Hamilton answered questions and addressed concerns.

Mayor Pro Tem Grundmeyer clarified the costs that the Animal Shelter is charging.

Mayor Newton asked questions related to length of stay and utilizing the discount. He also asked about the Feral Cat Program.

Deputy City Manager Hamilton and Superintendent Davis answered questions and addressed concerns.

Mayor Newton opened Public Comment.

City Council Minutes - December 3, 2025
Bill Naylor spoke in favor of the discount prices and stated that Council should be cautious of the fees being charged.

Bonnie Slager spoke regarding the spay and neuter program at Cal Poly Pomona Vet School.

Mayor Newton closed the Public Comments.

Council Member Sullivan stated she supports this program and has hopes that staff will come up with other programs. She also inquired why Jimmy has been unadoptable.

Following discussion, motion was made.

M/S SULLIVAN/BOWEN Adopt Resolution 2025-74 granting the City Manager authority to authorize discounted fees when the Norco Animal Shelter reaches capacity during FY 2025–26, with extended length of stay discount included as staff feels appropriate. The Motion was carried by the following roll call vote:

AYES: NEWTON, GRUNDMEYER, BASH, BOWEN, AND SULLIVAN
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE

7. PUBLIC HEARING(S)

7.A. Ordinance 1129-2: Consideration of a second extension of Interim Urgency Ordinance No. 1129, establishing a temporary moratorium on new development hotels and amending Norco Municipal Code Section 18.02.04 definition of hotel to prohibit kitchens in guestrooms.

Interim Community Development Director Tomich presented report on extension of Interim Urgency Ordinance establishing a temporary moratorium on new development hotels and amending Norco Municipal Code Section 18.02.04 definition of hotel to prohibit kitchens in guestrooms.

Council Member Bash questioned the Extended Stay Hotel kitchens.

Mayor opened the Public Hearing.

There were no public comments.

City Council Minutes - December 3, 2025
Mayor closed the Public Hearing.

Mayor Pro Tem Grundmeyer stated she is not in favor of extending the moratorium and explained why.

Council Member Bash stated he is not in favor of extending the moratorium and explained why.

Mayor Newton asked about how many hotel developments are in for approval.

Community Development Director Robles answered questions, gave history of developers and what has been approved.

Mayor Newton discussed the current abuse of the long-term stay hotels. He asked how the City can have a stronger force on this issue. He discussed the current hotel has a limit of 30 days and should be held to that.

City Attorney Burns and Community Development Director Robles answered questions and addressed concerns.

Community Development Director Robles stated that in the Planning Process staff should be holding developers accountable.

Mayor Pro Tem Grundmeyer had a question regarding if restrictions were wanted, an Ordinance should have been written rather than extending the Moratorium. Also, she questioned what a stricter rule would have on the current moratorium.

Council Member Bash stated that Council and Staff need to do their due diligence to make sure it has a lobby and is monitored in the planning process.

We have learned from our mistakes.

Following further discussion, City Council took no action.

8. CITY COUNCIL / STAFF COMMUNICATIONS
Deputy City Manager Hamilton updated the Council and Community on upcoming City events.

Council Member Bash reminded staff and the Community to please attend the Pearl Harbor Remembrance Event on Sunday December 7th.

9. ADJOURNMENT

City Council Minutes - December 3, 2025
Mayor Newton adjourned the meeting at 8:01 p.m.
_________________________________
Dana Roa, CMC
City Clerk

City Council

STAFF REPORT
Date: December 17, 2025 Agenda Item:

3.C.

To: Honorable Mayor and City Council Members
From: Alma Robles, Community Development Director
Prepared By: Sophia Mathiesen, Deputy City Clerk
Department: Planning
SUBJECT:

Recap of Actions Taken by the Planning Commission at its Meeting Held on December 10, 2025
RECOMMENDATION:

Receive and file the recap of actions taken by the Planning Commission at its meeting held on December 10, 2025
REVIEWED AND APPROVED BY:

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

Planning Commission - Dec 10 2025 - Minutes - DRAFT

DRAFT - MINUTES
Planning Commission
Wednesday, December 10, 2025
City Council Chamber – Norco City Hall
2820 Clark Avenue, Norco, CA 92860
CALLED TO ORDER 7:00 PM
ROLL CALL Patricia Hedges, Chair
Jeff Shyu, Vice Chair
Shannon Chudzicki, Member
Catherine Fiore, Member
Dennis Hutnik, Member
Sarah Langlois, Youth Commissioner

PLEDGE OF ALLEGIANCE
Community Development Director Alma Robles presented the salute to the flag.

CITY MANAGER UPDATE
City Manager Free announced the
retirement of Community Development
Director Alma Robles.

1. PUBLIC COMMENTS
Richard Gregory spoke regarding Code Enforcement guidelines pertaining to flags at businesses and asked that the Commission waive the fines that have been charged to his local business, Ebike Wagon.

Interim Community Development Director Tomich Read the Appeal Process into the Record.

APPEAL NOTICE: In the event that you disagree with the action taken by the Planning Commission in regards to your application, or with any condition for approval of the application which is not a specific requirement of the Norco Municipal Code, you are entitled to appeal such determination or conditions to the Norco City Council, provided that such appeal is filed with the Norco City Clerk within ten calendar days after the requirements for appeals, inclusive of payment of an appeal fee.

2. CONSENT CALENDAR

2.A. Approval of Planning Commission Regular Meeting Minutes

Planning Commission Minutes - December 10, 2025
M/S SHYU/FIORE Approve the Planning Commission Meeting Minutes of November 12, 2025. The Motion was carried by the following roll call vote:

AYES: HEDGES, SHYU, CHUDZICKI, FIORE, HUTNIK, AND LANGLOIS NOES: NONE
ABSENT: NONE
ABSTAIN: NONE

3. ITEM(S) PULLED FROM CONSENT CALENDAR
There were no items pulled from the Consent Calendar.

4. DISCUSSION / ACTION ITEM(S)

4.A.

Site Plan 2025-02, (Opitz/CJC Design Inc.): A request for approval to construct a 1,250 square foot office shell building at 3881 Center Avenue, specifically on the lot with the Assessor’s Parcel Number (APN) of 133-182-005 Commission Members Chudzicki and Fiore recused themselves from this item due to conflict and left the dais.

Planning Assistant/Consultant Martin presented report regarding request for shell building at 3881 Center Avenue.

Member Hutnik had questions regarding lighting issues for neighbors, issues with transients, and landscape issues with the red yucca plant as it is poisonous to horses. He suggested security gates to keep transients out of property.

Vice Chair Shyu had questions related to building code issues, the path of travel, and 25-foot drive isle overlap with the overhang on the building.

Chair Hedges had questions to the wall height on side of property.

Chair Hedges opened Public Comment.

Applicant/Designer addressed questions of the Commission regarding lighting, landscaping, gates and path of travel. He also addressed the wall size.

Chair Hedges closed Public Comment.

Planning Commission Minutes - December 10, 2025
Following discussion, motion was made to continue item to date certain to allow the applicant to make suggested corrections and staff to bring back new plans.

M/S SHYU/LANGLOIS Continue item regarding Site Plan 2025-02, to Planning Commission meeting scheduled for January 14th. The Motion was carried by the following roll call vote:

AYES: HEDGES, SHYU, HUTNIK, AND LANGLOIS
NOES: NONE
ABSENT: NONE
ABSTAIN: CHUDZICKI AND FIORE

4.B. Accessory Building Use Permit 2024-09 (McDonald): A request to allow a 900 square-foot large vehicle garage at 2118 Valley View Avenue, within the A-1- 20 (Agricultural, Low-Density) Zone. APN: 125-100-028.

Commission Members Chudzicki and Fiore returned to the dais at this time.

Associate Planner Woods-Diaz presented report on Accessory Building Use Permit 2024-09.

Member Hutnik had questions regarding the building construction of steel buildings in the project area.

Associate Planner Woods-Diaz answered questions and addressed concerns.

Chair Hedges opened Public Comment.

Applicant/Property Owner clarified the structure proposed for the property and stated it will closely resemble a barn and match the color scheme of the main dwelling.

Chair Hedges closed Public Comment.

Member Fiore spoke regarding the grade on the property and the location of the building.

Chair Hedges stated she supports the project.

Following discussion, motion was made.

Planning Commission Minutes - December 10, 2025
M/S SHYU/CHUDZICKI Approve of Accessory Building Use Permit 2024-09 subject to the attached Conditions of Approval in Resolution 2025-29. The Motion was carried by the following roll call vote:

AYES: HEDGES, SHYU, CHUDZICKI, FIORE, HUTNIK, AND LANGLOIS NOES: NONE
ABSENT: NONE
ABSTAIN: NONE

5. PUBLIC HEARING(S)

5.A. Zone Code Amendment 2025-02 (City of Norco): A City initiated amendment to Title 18, Section 18.30.46 – Accessory Dwelling Units and Junior Accessory Dwelling Units, updating/clarifying the provisions for compliance with State law.

Community Development Director Robles presented report regarding Zone Code Amendment 2025-02.

Vice Chair Shyu had questions regarding the fire sprinkler requirements.

Deputy Fire Marshall Payne addressed questions and concerns.

City Attorney Brenan answered questions and addressed concerns.

Member Fiore pointed out that on page 63 wording for Item D is missing.

Chair Hedges opened Public Comment.

There was no public comment at this time.

Following discussion, motion was made.

M/S SHYU/HEDGES Approve Resolution 2025-33, recommending approval of Zone Code Amendment 2025-02 to the City Council and request City Attorney to review Fire Sprinkler Requirement for future projects. The Motion was carried by the following roll call vote:

AYES: HEDGES, SHYU, CHUDZICKI, FIORE, HUTNIK, AND LANGLOIS NOES: NONE
ABSENT: NONE
ABSTAIN: NONE

Planning Commission Minutes - December 10, 2025

5.B. General Plan Amendment (GPA) 2022-02 A and B / Zone Change (ZC) 2022- 01 and Tentative Tract Map No. 38330 (TACRD Investments) - JD Ranch Residential Project: A proposal to approve a General Plan Amendment, Zone Change and Tentative Tract Map to allow development of a 64-lot single family detached housing project consisting of a mix of minimum 10,540 square foot lots and minimum 21,780 square foot lots. Approval of the Project described requires certification of a Final Environmental Impact Report (EIR) (SCH No. 2023060617).

Interim Community Development Director Tomich presented report regarding JD Ranch Residential Project. He read the corrections into the record from staff memo provided to each Commission Member.

Chair Hedges adjourned to 10-minute break. 8:26 p.m.

Chair Hedges reconvened the meeting at 8:36 p.m.

Vice Chair Shyu, Chair Hedges and the Commission Members had questions regarding the General Plan Amendment wording, Charter Change super majority vote, motions to adopt Resolutions, MOU that was issued by the City Council, legal risk with higher density being denied, and exposure of the R-1 Zoning subject to SB 9.

City Staff, City Attorney and Consultants answered questions and addressed concerns.

Chair Hedges asked if making recommendations to a General Plan amendment would be potentially setting a precedence for future developments.

She stated that she would only want to approve for this project and not include future projects.

Vice Chair Shyu voiced same concerns about precedence.

Chair Hedges opened the Public Comments.

Jim Pollard spoke in favor of the project.

Bonnie Slager spoke regarding the Norco Horseman Association and why it was created to protect Norco half acre properties. She also stated she was against the 1/4 acre lots. She stated that the applicant will need to provide facilities/amenities for horses. She asked to please preserve the lifestyle in Norco.

Mike Williams spoke in opposition to the 1/4 acre lots. He asked the Planning

Planning Commission Minutes - December 10, 2025
Commission not to move this project forward.

Rudy Gatto spoke regarding issues with the EIR and discussed the documented soil contamination.

Cecilia Crowell spoke in opposition of the project having the 1/4-acre properties.

Mike Thompson spoke in opposition to the project having the 1/4-acre properties.

Josh Autrey spoke in opposition to the project having the 1/4-acre properties.

Connie Fagerlind spoke in opposition to the project having the 1/4-acre properties.

Trisha Autrey stated she is not opposed to the project as a whole but she is in opposition to the project having the 1/4-acre properties. She asked if the properties all be at least 1/2 acre.

Bill Naylor Spoke in opposition to the project having the 1/4-acre properties.

Aaron Williams spoke in opposition to the project having the 1/4-acre properties.

Jeanann Colome stated she is not happy with 1/4-acre properties, concerned with the wall on her property that shares the project, and concerned with drainage and easement issues.

Matthew Colome spoke against the changes in the project, concerned with the traffic issues, and supports all half acre lots and not the 1/4 acre lots.

Chair Hedges closed Public Comment.

Vice Chair Shyu had questions of staff regarding the following, EIR issues, Traffic, meeting with Eastvale, unmitigated traffic, contamination of soils and the mitigation measures, General Plan Amendment wording and small plot agriculture language, Condition D and E not specific or quantifiable, Tentative Tract map lot depth, cul-de-sac on Street E turning radius, and revision 73 lacking language.

City Staff, City Attorney, and Consultants addressed questions and concerns.

Member Hutnik had a questions regarding the following; the fill material used

Planning Commission Minutes - December 10, 2025
for mitigating contamination, EIR response by Cal Fire, and issues with the traffic study done.

Member Fiore asked about access to the PAKA's.

Member Shyu had questions on the following; restrictions and land swap fees, funds distributed and where it will be funded, proposed zoning on the original farm house would be changed to R1 zone and how does this project benefit the City.

Chair Hedges called upon the applicant.

Applicant spoke regarding the property and the history of the family that lived on this property and addressed questions and concerns from the Commissioners.

Vice Chair Shyu had questions regarding the financial viability of the project for the family and concerns of the quarter acre lots.

Applicant answered questions and addressed concerns.

Vice Chair Shyu asked the applicant what their timeline for the project is that they are trying to achieve.

Applicant stated that the project timeline is urgent as the family board members are aging.

Member Chudzicki asked about the number of one- and two-story homes.

Applicant stated there is a mix of single- and two-story home. PAKAs can be moved around.

Vice Chair Shyu discuss this project is supporting and paying for trail improvements, this would bring more Affordable housing for younger generation. He stated his Concern with the General Plan Amendment.

Chair Hedges spoke regarding concerns with approving the 1/4-acre properties.

Youth Commissioner Langlois stated that it is a good project and makes it affordable for younger homeowners.

Chair Hedges, Vice Chair Shyu and Commission Members discussed in length what to do next for a motion. Each was concerned about making a decision

Planning Commission Minutes - December 10, 2025
and discussed the possibility of continuing the item to have more time to review the large volume of information.

City Attorney and Staff clarified what would need to be done if continued, if denied and if approved.

Chair Hedges adjourned to a 5-minute Break.

Chair Hedges reconvened meeting at 10:39 p.m.

Following discussion, three motions were made appropriate to each recommendation.

M/S SHYU/HEDGES 1) Deny Resolution 2025-30 recommending that the City Council certify the draft Final Environmental Impact Report (FEIR) for the JD Ranch Residential Project, subject to environmental findings of fact pursuant to the California Environmental Quality Act (CEQA), adoption of a Statement of Overriding Conditions, and a Mitigation Monitoring and Reporting Program (Clearinghouse No. 2023060617), due to traffic issues that need to be addressed.

The Motion was carried by the following roll call vote:

AYES: HEDGES, SHYU, CHUDZICKI, FIORE, AND HUTNIK
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
M/S SHYU/CHUDZICKI 2) Deny Resolution 2025-31 recommending that the City Council approve Zone Change 2022-01 and General Plan Amendment 2022-02, based upon the additional Condition D and E are to vague and not specific enough, retain original farmhouse as a A1 Zone, and clarify the working on the General Plan Amendment to be more specific. The Motion was carried by the following roll call vote:

AYES: HEDGES, SHYU, CHUDZICKI, FIORE, AND HUTNIK
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE

M/S SHYU/HEDGES
3) Deny Resolution 2025-32 recommending that the City Council approve Tentative Tract Map 38330, due to the need for more half acre lots, switch out 1/4 acre lots with possible 1/3 acre lots, and review the design standards for one- and two-story homes. The Tentative Tract Map is no longer consistent with the

Planning Commission Minutes - December 10, 2025
General Plan.

The Motion was carried by the following roll call vote:

AYES: HEDGES, SHYU, CHUDZICKI, FIORE, AND HUTNIK
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE

6. COMMISSION / STAFF COMMUNICATIONS
Community Development Director thanked the Planning Commission for their support and hard work over the years, and she stated she is very thankful for time here in Norco.

7. ADJOURNMENT
Chair Hedges adjourned the meeting at 10:50 p.m.

City Council

STAFF REPORT
Date: December 17, 2025 Agenda Item:

To: Honorable Mayor and City Council Members
From: Joshua Calhoun, Finance Director
Prepared By: Daphne Liu, Interim Finance Director
Department: Finance
SUBJECT:

Successor Agency to the Norco Community Redevelopment Agency and City of Norco Fiscal Year 2026-27 Recognized Obligation Payment Schedule Including Administrative Budget
RECOMMENDATION:

Adopt Successor Agency Resolution No. 2025-02, approving the Recognized Obligation Payment Schedule including Administrative Budget for the Fiscal Year 2026-27.

SUMMARY:

The Successor Agency to the Norco Community Redevelopment Agency (the “Successor Agency”) was formed to administer the enforceable obligations and otherwise unwind the affairs of the former Norco Community Redevelopment Agency (the “Former Agency”), all subject to the review and approval by a seven-member Oversight Board. Until June 30, 2018, each Successor Agency had a local Oversight Board that served this purpose. As of July 1, 2018, all local Oversight Boards have been replaced by consolidated countywide oversight boards as part of the streamlining and wind-down of redevelopment affairs.

Under Section 34171(h), a Recognized Obligation Payment Schedule (ROPS) is "the document setting forth the minimum payment amounts and due dates of payments required by enforceable obligations for each fiscal year as provided in subdivision (o) of Section 34177." Under the mandatory dates in the Dissolution Law, the Successor Agency must submit a copy of the ROPS for Fiscal Year 2026-27 (ROPS 26-27), after approval from the Oversight Board, to the County Administrative Officer (CAO), County Auditor-Controller (CAC), State Controller’s Office (SCO), and Department of Finance (DOF) by February 1, 2026. The ROPS 2026-27 contains the same enforceable obligations listed on the ROPS for Fiscal Year 2025-26.

BACKGROUND:

In accordance with the Dissolution Act and the additional technical and substantive amendments by the legislature in AB1484 and SB107, the Successor Agency to the Norco Community Redevelopment Agency has prepared the ROPS 2026-27 covering Enforceable Obligations for the period July 1, 2026 through June 30, 2027. Staff will present ROPS to the Countywide Oversight Board for consideration and approval at its January 15, 2026 meeting. Following approval by the Oversight Board, the Successor Agency must submit a copy of the ROPS 2026-27 to the CAO, CAC, SCO, and DOF by February 1, 2026.

The ROPS 2026-27 provides a list of Eligible Obligations to be paid by the Successor Agency from all funding sources from July 1, 2026 through June 30, 2027. The Eligible Obligations to be paid during this period consist of debt service payments required to be made on bonds issued by the former Norco Community Redevelopment Agency for itself and on behalf of the Corona Norco Unified School District (CNUSD) in the amount of $6,491,678 minimum administrative cost allowance to be paid to the Successor Agency in the amount of $250,000. The total amount of obligations requested to be paid from Redevelopment Property Tax Trust Fund for Fiscal Year 2026-27 is $6,741,678.

FISCAL IMPACT:

The Successor Agency is limited to making payments reflected on an approved ROPS; therefore, approval of the ROPS by the Successor Agency, Oversight Board and DOF is essential to the continued operation of the Successor Agency and winding down of the affairs of the Former Agency. If the ROPS are approved, the General Fund will receive the minimum administrative cost reimbursement of $250,000.

RELATIONSHIP TO STRATEGIC PLAN:

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

REVIEWED AND APPROVED BY:

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):

SA Resolution 2025-02 -ROPS 26-27
Attachment No. 1 - ROPS Schedules
Attachment No. 2 - Admin Budget FY 25-26

SA RESOLUTION NO. 2025-02

A RESOLUTION OF THE SUCCESSOR AGENCY TO THE NORCO

COMMUNITY REDEVELOPMENT AGENCY APPROVING THE

RECOGNIZED OBLIGATION PAYMENT SCHEDULE INCLUDING
ADMINISTRATIVE BUDGET FOR THE FISCAL PERIOD OF JULY 1,
2026 THROUGH JUNE 30, 2027
WHEREAS, the Successor Agency to the Norco Community Redevelopment Agency (Successor Agency) has been established to take certain actions to wind down the affairs of the Norco Community Redevelopment Agency in accordance with Section 34173 of the Health and Safety Code; and
WHEREAS, prior to July 1, 2018 under the Dissolution Law, in particular Sections 34179 and 34180, certain actions of the Successor Agency were subject to the review and approval by a local seven-member Oversight Board, which oversaw and administered the Successor Agency’s activities during the period from dissolution until June 30, 2018; and
WHEREAS, on and after July 1, 2018 under the Dissolution Law, in particular Section 34179(j), in every California county there shall be only one Oversight Board that is staffed by the County Auditor-Controller, with certain exceptions that do not apply in the County of Riverside; and
WHEREAS, on and after July 1, 2018 the County of Riverside, through the Riverside County Auditor Controller, established the single Riverside Countywide Oversight Board (Oversight Board) in compliance with Section 34179(j), which serves as the Oversight Board to all of the Successor Agencies existing and operating in Riverside County, including the Successor Agency; and
WHEREAS, pursuant to Section 34171(h) of the Dissolution Act, a Recognized Obligation Payment Schedule means the document setting forth the minimum payment amounts and due dates of payments required by enforceable obligations for each annual fiscal period as provided in Section 34177(o) of the Dissolution Act; and WHEREAS, pursuant to Section 34177(j) of the Dissolution Act, the Successor Agency is required to prepare and submit to the Oversight Board an Administrative Budget for each annual fiscal period corresponding to each Recognized Obligation Payment Schedule; and
WHEREAS, pursuant to Section 34177(o) of the Dissolution Act, the Successor Agency must prepare, approve, and submit to the Oversight Board for approval its Recognized Obligation Payment Schedule (ROPS) for the period covering July 1, 2026 through June 30, 2027 (also referred to as ROPS 26-27); and

SA Resolution No. 2025-02 – ROPS and Administrative Budget FY 2026-2027

December 17, 2025
WHEREAS, the Successor Agency has prepared its ROPS 26-27 and the Administrative Budget for the period covering July 1, 2026 through June 30, 2027; and WHEREAS, the Successor Agency desires to approve the ROPS 26-27 and the Administrative Budget in the forms attached to this Resolution as Attachment Nos. 1 and 2, respectively, which are incorporated herein by this reference; and WHEREAS, following approval of ROPS 26-27 and Administrative Budget by the Successor Agency Board, pursuant to Section 34177, subdivisions (j) and (o), and Section 34180(g) of the Dissolution Act, Successor Agency staff shall submit ROPS 26-27 and Administrative Budget to the Oversight Board and State Department of Finance (DOF) for approval; and
WHEREAS, on January 15, 2026, the Oversight Board will consider the approval of the ROPS 24-25 and Administrative Budget for the fiscal period of July 1, 2026 through June 30, 2027, in the forms attached hereto as Attachments 1 and 2, respectively; and WHEREAS, the approved ROPS 26-27 is required to be electronically submitted to the DOF by the Oversight Board no later than February 1, 2026.

NOW, THEREFORE, BE IT RESOLVED, ordered and determined by the Successor Agency to the Norco Community Redevelopment Agency, as follows:

SECTION 1. Incorporation of Recitals. The foregoing recitals are incorporated into this resolution by this reference, and constitute a material part hereof.

SECTION 2. Approval of ROPS 26-27 and Administrative Budget. The Successor Agency Board hereby approves the ROPS 26-27 and Administrative Budget in the forms attached to this Resolution as Attachments 1 and 2, respectively, and authorizes the Successor Agency Executive Director to make such augmentation, modification, additions or revisions as he may deem appropriate.

SECTION 3. Submittal of ROPS 26-27 and Administrative Budget. The Executive Director is further authorized and directed to transmit ROPS 26-27 and Administrative Budget to the Oversight Board, and upon approval thereof by the Oversight Board, the Executive Director is directed to transmit the approved ROPS 26-27 and Administrative Budget to the County Auditor-Controller, the State Controller’s Office, and the State Department of Finance, and to post the ROPS 26-27 and Administrative Budget on the City’s website.

SECTION 4. Certification. The Secretary on behalf of the Successor Agency Board shall certify to the adoption of this Resolution.

SECTION 5. Effectiveness. This Resolution shall take effect upon the date of adoption.

SA Resolution No. 2025-02 – ROPS and Administrative Budget FY 2026-2027

December 17, 2025
PASSED and ADOPTED by the Successor Agency to the Norco Community Redevelopment Agency at a regular meeting held on December 17, 2025.

Greg Newman, Chairperson
Successor Agency to the Norco
Community Redevelopment Agency
City of Norco, California
ATTEST:

Dana Roa, CMC, Secretary
Successor Agency to the Norco
Community Redevelopment Agency
City of Norco, California

SA Resolution No. 2025-02 – ROPS and Administrative Budget FY 2026-2027

December 17, 2025
I, Dana Roa, CMC, Secretary of the Successor Agency to the Norco Community Redevelopment Agency, do hereby certify that the foregoing Resolution was introduced and duly adopted by the Board of Directors at a regular meeting held on December 17, 2025, and that the same was passed and adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Dana Roa, CMC, Secretary
Successor Agency to the Norco
Community Redevelopment Agency
City of Norco, California
Attachments: Attachment 1: Recognized Obligation Payment Schedule Attachment 2: Administrative Budget

Recognized Obligation Payment Schedule (ROPS 26-27) - Summary Filed for the July 1, 2026 through June 30, 2027 Period Successor Agency: Norco
County: Riverside
Current Period Requested Funding for Enforceable
Obligations (ROPS Detail)
26-27A Total
(July -
December)
26-27B Total
(January -
June)
ROPS 26-27
Total
A Enforceable Obligations Funded as Follows (B+C+D) $ - $ - $ - B Bond Proceeds - - -
C Reserve Balance - - -
D Other Funds - - -
E Redevelopment Property Tax Trust Fund (RPTTF) (F+G) $ 3,370,840 $ 3,370,838 $ 6,741,678 F RPTTF 3,245,840 3,245,838 6,491,678
G Administrative RPTTF 125,000 125,000 250,000
H Current Period Enforceable Obligations (A+E) $ 3,370,840 $ 3,370,838 $ 6,741,678 Certification of Oversight Board Chairman:

Name Title
Pursuant to Section 34177 (o) of the Health and Safety
code, I hereby certify that the above is a true and
accurate Recognized Obligation Payment Schedule for
the above named successor agency. /s/
Signature Date

Norco
Recognized Obligation Payment Schedule (ROPS 26-27) - ROPS Detail July 1, 2026 through June 30, 2027

A B C D E F G H I J K L M N O P Q R S T U V W
Item
#
Project
Name
Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired
ROPS
26-27
Total
ROPS 26-27A (Jul - Dec)
26-27A
Total
ROPS 26-27B (Jan - Jun)
26-27B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds
RPTTF
Admin
RPTTF
$60,141,463 $6,741,678 $- $- $- $3,245,840 $125,000 $3,370,840 $- $- $- $3,245,838 $125,000 $3,370,838 5 2009
CNUSD
PassThrough
TAB
Bonds
Issued On
or Before
12/31/10
03/01/
2009
03/01/2034 US
Bank
Trust
RDA PassThrough
Issue to
Fund
Various
School
Projects
Number
1 9,974,310 N $976,720 - - - 488,360 - $488,360 - - - 488,360 - $488,360 13 Successor
Agency
Admin
Cost
Admin
Costs
01/01/
2014
06/30/2036 City of
Norco
Staff Costs
to Serve
as
Successor
Agency
Number
1 2,500,000 N $250,000 - - - - 125,000 $125,000 - - - - 125,000 $125,000 20 2014 Tax
Allocation
Refunding
Bonds
Refunding
Bonds
Issued
After 6/
27/12
07/01/
2014
03/01/2030 US
Bank
Trust
Refunded
2001 RDA
Refunding
Bonds
Number
1 13,525,987 N $3,379,463 - - - 1,689,732 - $1,689,732 - - - 1,689,731 - $1,689,731 21 2014 Tax
Allocation
Refunding
Bonds -
School
District
PassThrough
Refunding
Bonds
Issued
After 6/
27/12
07/01/
2014
03/01/2032 US
Bank
Trust
Refunded
2001 and
2004
School
District
PassThrough
Tax
Allocation
Bonds
Number
1 5,638,750 N $938,500 - - - 469,250 - $469,250 - - - 469,250 - $469,250 24 2017A &
B Tax
Allocation
Refunding
Bonds
Refunding
Bonds
Issued
After 6/
27/12
12/20/
2017
03/01/2036 US
Bank
Trust
Refunded
2005 and
2010 RDA
Bonds
28,502,416 N $1,196,995 - - - 598,498 - $598,498 - - - 598,497 - $598,497

Norco
Recognized Obligation Payment Schedule (ROPS 26-27) - Report of Cash Balances July 1, 2023 through June 30, 2024
(Report Amounts in Whole Dollars)
Pursuant to Health and Safety Code section 34177 (l), Redevelopment Property Tax Trust Fund (RPTTF) may be listed as a source of payment on the ROPS, but only to the extent no other funding source is available or when payment from property tax revenues is required by an enforceable obligation.

A B C D E F G H
ROPS 23-24 Cash Balances
(07/01/23 - 06/30/24)
Fund Sources
Comments
Bond Proceeds Reserve Balance Other Funds RPTTF
Bonds issued
on or before
12/31/10
Bonds issued
on or after
01/01/11
Prior ROPS
RPTTF and
Reserve
Balances retained
for future
period(s)
Rent, grants,
interest, etc.

Non-Admin
and Admin
1 Beginning Available Cash Balance (Actual 07/01/23)
RPTTF amount should exclude "A" period distribution
amount.
4,660,852 129,093 (163,632)
2 Revenue/Income (Actual 06/30/24)
RPTTF amount should tie to the ROPS 23-24 total
distribution from the County Auditor-Controller
224,403 102,054 6,311,834
3 Expenditures for ROPS 23-24 Enforceable Obligations
(Actual 06/30/24)
6,311,834
4 Retention of Available Cash Balance (Actual 06/30/24) RPTTF amount retained should only include the amounts
distributed as reserve for future period(s)
5 ROPS 23-24 RPTTF Prior Period Adjustment
RPTTF amount should tie to the Agency's ROPS 23-24 PPA
form submitted to the CAC
No entry required
6 Ending Actual Available Cash Balance (06/30/24)
C to F = (1 + 2 - 3 - 4), G = (1 + 2 - 3 - 4 - 5)
$4,885,255 $- $- $231,147 $(163,632)

Norco
Recognized Obligation Payment Schedule (ROPS 26-27) - Notes July 1, 2026 through June 30, 2027
Item # Notes/Comments
5 13
20 21
24

July to Dec Jan to June
ROPS 26-27A ROPS 26-27B
Administrative Cost Allowance 125,000 125,000
Administrative Cost Allowance (ROPS 26-27): 125,000 125,000 Successor Agency Indirect Costs:

Salaries & Benefits 80,475 80,475
Projected Operating Expenses 24,875 24,875
Total Indirect Costs 105,350 105,350
Successor Agency Direct Costs:

Legal Counsel 5,000 5,000
Trustee- US Bank 3,400 3,400
Agency Financial Advisor 2,000 2,000
Agency Disclosure Agent 6,250 6,250
Agency Auditor 3,000 3,000
Miscellaneous Expenses
Total Direct Costs 19,650 19,650
Total Successor Agency Indirect & Direct Costs 125,000 125,000 Admin Costs
Attachment No. 2
Successor Agency to the
Norco Community Redevelopment Agency

ADMINISTRATIVE BUDGET
July 1, 2026 to June 30, 2027
Admin Cost Allowance

City Council

STAFF REPORT
Date: December 17, 2025 Agenda Item:

3.E.

To: Honorable Mayor and City Council Members
From: Amanda Hamilton, Deputy City Manager /
Community Operations Director
Prepared By: Amanda Hamilton, Deputy City Manager /
Community Operations Director
Department: Community Operations
SUBJECT:

Approval of Resolution No. 2025-75 Authorizing the Mayor to Execute the City of Norco 2026-2027 Community Development Block Grant (CDBG) Cooperating City Allocation Applications
RECOMMENDATION:

Adopt Resolution No. 2025-75, authorizing the Mayor to execute the attached 2026- 2027 Community Development Block Grant (CDBG) applications for the Cooperating City Allocations for Fiscal Year 2026-2027.

SUMMARY:

City Council is requested to adopt Resolution No. 2025-75 authorizing the Mayor to execute and submit two Community Development Block Grant (CDBG) applications for the Fiscal Year 2026-27 Cooperating City Allocation. The applications include a request for $15,000 to support staffing at the Rose M. Eldridge Senior Center and $44,700 for a flooring replacement project to improve safety and accessibility within the facility.

Following receipt of the Notice of Funding Availability (NOFA) from the County of Riverside on September 29, 2025, staff prepared the applications in accordance with program guidelines.

BACKGROUND:

The City of Norco participates annually in the Riverside County Economic Development Agency’s CDBG Cooperating City Program, which provides funding opportunities for projects that benefit low- and moderate-income residents.

On September 29, 2025, the City of Norco received the Notice of Funding Availability (NOFA) for the County of Riverside’s 2026-2027 CDBG Application Cycle, which

officially began on the same date. In response, staff prepared two applications for submission under the Cooperating City Allocation program.

Senior Center Staffing Project – Request: $15,000
The Senior Center staff at the Rose M. Eldridge Senior Center serve as the primary point of contact for older adults in Norco. They assist participants with registration, provide tours, and support the daily Riverside County congregate meal program. Staff also collaborate with community organizations to bring vital resources and create programs that keep seniors active, engaged, and connected. In addition, they coordinate transportation through the Seniors on the Move door-to-door service.

Acting as a referral agency, the staff connect seniors with benefits and services offered by the Riverside County Office on Aging and other local organizations. These essential services are sustained through Community Development Block Grant (CDBG) funding.

CDBG support ensures staff can continue their critical roles in delivering consistent care and resources. With this funding, the Center strengthens independence, reduces isolation, and enhances the overall quality of life for seniors in Norco and the surrounding communities.

Senior Center Flooring Replacement Project – Request: $44,700 The Norco Senior Center Flooring Replacement Project aims to address critical safety concerns by removing and replacing the existing uneven flooring throughout the facility.

Over time, wear and previous construction have caused dips and irregularities in the floor surface, creating tripping hazards that pose a significant risk to elderly patrons, especially those using walkers or mobility aids.

This project will level the subfloor and install new, ADA-compliant, slip-resistant flooring to ensure a safer, more accessible environment for all visitors. The flooring project directly benefits low- and moderate-income residents by providing a safer, more accessible, and welcoming environment for those who rely on the facility's programs and services. Upgraded flooring reduces trip hazards, enhances ADA compliance for seniors using mobility aids, and improves the overall comfort and usability of the center, encouraging greater participation in social, recreational, and support programs. By investing in the infrastructure, the City ensures that essential services remain available, safe, and accessible to the community members who need them most.

Approval of the resolution will authorize the submission of two critical CDBG applications that support the City’s ongoing commitment to enhancing services and infrastructure for Norco’s senior community. These projects will improve the safety, accessibility, and quality of life for low- and moderate-income residents, while leveraging external funding to minimize fiscal impact on the City’s General Fund.

FISCAL IMPACT:

The Senior Center Staffing Project will receive partial funding through the Community Development Block Grant (CDBG) program, which will help offset staffing costs and support the continued delivery of essential services at the Rose M. Eldridge Senior Center. Additionally, the Senior Center Flooring Replacement Project will be largely funded through CDBG, significantly reducing the financial burden on the Measure R CIP Funds while addressing critical safety and accessibility improvements within the facility.

RELATIONSHIP TO STRATEGIC PLAN:

This item closely aligns with Strategic Direction No. 1, "Public Health, Safety and Wellness" and 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):

Resolution 2025-75
CDBG FY 2026-2027 NOFA Letter
Complete 2026 -2027 Application and Attachments_Flooring Project Norco Senior Center
Complete 2026 -2027 Application and Attachments_Senior Center

RESOLUTION NO. 2025-75

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF NORCO, CALIFORNIA, AUTHORIZING THE
MAYOR TO EXECUTE THE CITY OF NORCO’S 2026-
2027 COMMUNITY DEVELOPMENT BLOCK GRANT
(CDBG) APPLICATIONS FOR COOPERATING CITY

ALLOCATIONS
WHEREAS, the Community Development Block Grant (CDBG) Program was established pursuant to the Housing and Community Development Act of 1974, as amended, to provide funding for the development of viable urban communities, including decent housing, a suitable living environment, and expanded economic opportunities primarily for persons of low and moderate income; and
WHEREAS, the County of Riverside has issued a Notice of Funding Availability (NOFA) for the 2026-2027 Community Development Block Grant (CDBG) Program for Cooperating Cities; and
WHEREAS, the City of Norco is eligible to apply for CDBG funding through the Cooperating City Allocation program to support projects that benefit low- and moderateincome residents; and WHEREAS, the City of Norco has prepared two applications for Fiscal Year 2026-2027 CDBG funding: one requesting $15,000 for the Senior Center Staffing Project and another requesting $44,700 for the Senior Center Flooring Replacement Project; and WHEREAS, the proposed projects will enhance services and infrastructure at the Rose M. Eldridge Senior Center, improving safety, accessibility, and quality of life for senior residents in the community; and
WHEREAS, the City Council finds that the submission of these applications is in the best interest of the City and its residents.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Norco as follows:

The City Council hereby authorizes the Mayor to execute the City of Norco’s 2026-2027 CDBG applications for Cooperating City Allocations to the County of Riverside Economic Development Agency. The City Manager, or designee, is authorized to take any actions necessary to implement the intent of this resolution, including coordination with County staff and execution of related documents.

Resolution No. 2025–75 Authorizing the Mayor to Execute the City of Norco’s 2026- 2027 Community Development Block Grant (CDBG) Applications for Cooperating City Allocations

December 17, 2025
PASSED AND ADOPTED by the City Council of the City of Norco, California, at a regular meeting held on December 17, 2025.

Resolution No. 2025–75 Authorizing the Mayor to Execute the City of Norco’s 2026- 2027 Community Development Block Grant (CDBG) Applications for Cooperating City Allocations

December 17, 2025
_________________________
Greg Newton, Mayor
City of Norco, California
ATTEST:
_________________________
Dana Roa, CMC, City Clerk
City of Norco, California

Resolution No. 2025–75 Authorizing the Mayor to Execute the City of Norco’s 2026- 2027 Community Development Block Grant (CDBG) Applications for Cooperating City Allocations

December 17, 2025
I, Dana Roa, CMC, City Clerk of the City of Norco, California, do hereby certify that the foregoing Resolution was introduced and adopted by the City Council of the City of Norco, California, at a regular meeting thereof held on December 17, 2025, by the following vote of the City Council:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Norco, California, on December 17, 2025. ________________________
Dana Roa, CMC, City Clerk
City of Norco, California

3403 Tenth Street, Suite 300 | Riverside, CA 92501 | FAX: (951) 374-3098 | Phone: (951) 955-1161 TO: Lisette Free, City Manager
City of Norco
FROM: Juan Garcia, HWS Deputy Director
DATE: September 29, 2025
RE: Notice of Funding Availability (NOFA) for the County of Riverside’s 2026- 2027 Urban County Community Development Block Grant Program Attached please find a copy of the Notice of Funding Availability (NOFA) for the County of Riverside’s 2026-2027 Urban County CDBG program for Cooperating Cities. The County opened the 2026-2027 CDBG application cycle starting September 29, 2025.
2026-2027 Action Plan/Funding Cycle
Applications will be accepted from cooperating cities for both internal (city-administered projects) as well as applications from the cities’ subrecipients including non-profit organizations, special districts, or other entities. All applications are due no later than December 18, 2025. Please see “What Cooperating Cities Must Submit to the County” at the end of this letter.

We ask that cities please submit applications to HWS staff for pre-screening prior to consideration by the City Council to ensure that the proposed applications comply with all the CDBG program requirements.

Applications are evaluated for several factors, including priority needs and local objectives outlined in the City’s Five-Year Consolidated Plan, community feedback gathered through the public participation process, the cost-effectiveness of the proposed project (including the leveraging of CDBG funds with other resources), and the applicant’s past grant performance, if applicable.

The County will only accept hard-copy, paper applications from the cooperating cities for the 2026-2027 cycle. A copy of the approved 2026-2027 CDBG Application has been attached to this NOFA. A fillable pdf version of the CDBG application is available upon request. An original and one copy of each proposal must be submitted to the County together with a resolution or minute order from your Council approving the projects and authorizing the submittal of the applications.

Your city’s 2026-2027 CDBG allocation is estimated to be $59,700; this allocation is based upon updated information from HUD and is subject to change.

Each cooperating city is responsible for planning, designing, and carrying out its own CDBG application process that best meets the needs of its city. The cities can decide to fund only internal cityadministered projects, external subrecipient projects, or a combination of the two. The city council will make the final funding decisions based on the city’s priority community development needs.

3403 Tenth Street, Suite 300 | Riverside, CA 92501 | FAX: (951) 374-3098 | Phone: (951) 955-1161 The County has established several minimum thresholds concerning the cooperating cities’ CDBG application process:

1. The process must be open and fair;

2. The city must publically notice (newspapers, city website, social media) the opening of the city’s 2026-2027 CDBG application cycle;

3. The notice should reference the County’s Notice of Funding Availability (NOFA) for the County of Riverside’s 2026-2027 Urban County CDBG program for Cooperating Cities;

4. The notice should be published in both English and Spanish if a significant portion of the city’s residents speak Spanish – if there is a significant number of residents that predominantly speak another language, the city should publish their notice in that language as well;

5. The notice must provide direction as to where applications can be obtained, when the applications are due, and other application submittal instructions;

6. The notice will identify any funding priorities established by the city (e.g., senior programs, street improvements, youth programs, etc.);

7. The city must allow at least 30 days for the application process;

8. The public notice must provide information on the application review and approval process (e.g., staff review/council approval; staff review/committee review/ council approval, etc.);

9. The public notice must identify a contact person for questions and assistance; and

10. The notice must contain the date, time, and location where the city council will make the final 2026-2027 CDBG funding determinations.

Your city can only submit proposals for activities that have been identified in the 2024-2029 Five Year Consolidated Plan as a priority activity for CDBG funding.

Please be sure to review the Timeliness and Drawdown section of the NOFA especially as it pertains to project readiness and completion.

HWS requests that any capital projects under consideration be shovel-ready and capable of being completed within 12 months of receiving funds. This timeline is important to help the program remain in compliance with HUD requirements and to ensure that awarded funds are used quickly and effectively.

For additional information regarding the 2026-2027 CDBG application cycle, please contact the CDBG Program Manager assigned to your city or:

Susana Orozco CDBG Program Manager
3403 10th Street, Suite 300
Riverside, CA 92501
(951) 955-5933
[email protected]
We look forward to receiving your city’s applications for the 2026-2027 Cooperating Cities CDBG program, and we thank you for your city’s participation in the County’s CDBG program.

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:

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.

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.

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)?

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):

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?

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:

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: _________________________________________

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: $____________________ $__________________

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? ________________________________________

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.

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: ____________________________________________

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

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 Attachment 1 - 2026_2027 CDBG Application
Senior Center Flooring Project
Members/Board of Directors

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 Senior Center Flooring Project Project Map

2026-2027 CDBG Application Senior Center Flooring Project Project Map

2026 – 2027 CDBG Application City of Norco (Senior Center Flooring Project) Attachment 5 - Leveraging
The City of Norco adopts a comprehensive Five-Year Capital Improvement Plan annually, outlining the allocation of funding for projects over the next five years. This plan is publicly accessible and can be viewed at:
https://norco.civicweb.net/filepro/documents/5765/?preview=206027 The Senior Center Flooring Project is part of the Annual ADA Improvement Project and is scheduled for completion in Fiscal Year 2026-27 as part of this plan.

2026 – 2027 CDBG Application City of Norco (Senior Center Flooring Project) Attachment 4 - Project Benefit, Category B, Low Mod Area Maps The proposed flooring project at the Senior Center will directly benefit residents of Block Group 1, Census Tract 466.01 (GEOID 06065046011), Riverside County, CA, an area identified as low- and moderate-income based on ACS 2020 5-Year Estimates (2016– 2020), as well as seniors and other community members throughout the City of Norco.

Many residents, particularly low- and moderate-income seniors, rely on the Center for social, recreational, and support services, often at little or no cost. Upgrading the flooring reduces trip-and-fall hazards, enhances ADA compliance, and improves overall accessibility for all participants, ensuring a safe, welcoming, and fully functional facility that supports continued engagement, health, and well-being for the entire Norco community.

Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 1 of 109 Page 62 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total Fund Category Governmental Funds
Fund Type General Fund
Fund 121 - General Fund

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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 2 of 109 Page 63 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 3 of 109 Page 64 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 4 of 109 Page 65 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 5 of 109 Page 66 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 6 of 109 Page 67 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 7 of 109 Page 68 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 8 of 109 Page 69 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 9 of 109 Page 70 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 10 of 109 Page 71 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 11 of 109 Page 72 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:11 AM Page 12 of 109 Page 73 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 13 of 109 Page 74 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 14 of 109 Page 75 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 15 of 109 Page 76 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 16 of 109 Page 77 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 17 of 109 Page 78 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 18 of 109 Page 79 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 19 of 109 Page 80 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 20 of 109 Page 81 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 21 of 109 Page 82 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 22 of 109 Page 83 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 23 of 109 Page 84 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 24 of 109 Page 85 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 25 of 109 Page 86 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 26 of 109 Page 87 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 27 of 109 Page 88 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 28 of 109 Page 89 of 340 Income Statement
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Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 29 of 109 Page 90 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 30 of 109 Page 91 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 31 of 109 Page 92 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 32 of 109 Page 93 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 33 of 109 Page 94 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 34 of 109 Page 95 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 35 of 109 Page 96 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 36 of 109 Page 97 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 37 of 109 Page 98 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 38 of 109 Page 99 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 39 of 109 Page 100 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 40 of 109 Page 101 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 41 of 109 Page 102 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 42 of 109 Page 103 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 43 of 109 Page 104 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 44 of 109 Page 105 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 45 of 109 Page 106 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 46 of 109 Page 107 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 47 of 109 Page 108 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 48 of 109 Page 109 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 49 of 109 Page 110 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 50 of 109 Page 111 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 51 of 109 Page 112 of 340 Income Statement
Through 06/30/25
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YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 52 of 109 Page 113 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:12 AM Page 53 of 109 Page 114 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 54 of 109 Page 115 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 55 of 109 Page 116 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 56 of 109 Page 117 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 57 of 109 Page 118 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 58 of 109 Page 119 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 59 of 109 Page 120 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 60 of 109 Page 121 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 61 of 109 Page 122 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 62 of 109 Page 123 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 63 of 109 Page 124 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 64 of 109 Page 125 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 65 of 109 Page 126 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 66 of 109 Page 127 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 67 of 109 Page 128 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 68 of 109 Page 129 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 69 of 109 Page 130 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 70 of 109 Page 131 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 71 of 109 Page 132 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 72 of 109 Page 133 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 73 of 109 Page 134 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 74 of 109 Page 135 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 75 of 109 Page 136 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 76 of 109 Page 137 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 77 of 109 Page 138 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 78 of 109 Page 139 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 79 of 109 Page 140 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 80 of 109 Page 141 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 81 of 109 Page 142 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 82 of 109 Page 143 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 83 of 109 Page 144 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 84 of 109 Page 145 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 85 of 109 Page 146 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 86 of 109 Page 147 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 87 of 109 Page 148 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 88 of 109 Page 149 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 89 of 109 Page 150 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 90 of 109 Page 151 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 91 of 109 Page 152 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 92 of 109 Page 153 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 93 of 109 Page 154 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 94 of 109 Page 155 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 95 of 109 Page 156 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 96 of 109 Page 157 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 97 of 109 Page 158 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 98 of 109 Page 159 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 99 of 109 Page 160 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:13 AM Page 100 of 109 Page 161 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:14 AM Page 101 of 109 Page 162 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:14 AM Page 102 of 109 Page 163 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:14 AM Page 103 of 109 Page 164 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:14 AM Page 104 of 109 Page 165 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:14 AM Page 105 of 109 Page 166 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:14 AM Page 106 of 109 Page 167 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:14 AM Page 107 of 109 Page 168 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:14 AM Page 108 of 109 Page 169 of 340 Income Statement
Through 06/30/25
Detail Listing
Include Rollup Account/Rollup to Account
YTD MTD YTD Budget Less % of Prior Year
Account Account Description Budget Amount Actual Amount Actual Amount YTD Actual Budget YTD Total 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 Sydney Xitamul on 12/08/2025 09:29:14 AM Page 109 of 109 Page 170 of 340 Attachment 7: CDBG 2026-2027 Application
Senior Center Flooring
Management Capacity