Agenda — Norco City Council, June 9, 2026 (part 1 of 2)

SPECIAL MEETING AGENDA
City Council
Tuesday, June 9, 2026
Conference Rooms A&B– Norco City Hall
2820 Clark Avenue, Norco, CA 92860
CALL TO ORDER 4:00 PM
ROLL CALL Robin Grundmeyer, Mayor
Gregory Bowen, Mayor Pro Tem
Kevin Bash, Council Member
Greg Newton, Council Member
Fia Sullivan, Council Member

1. PUBLIC COMMENTS
This is the time when persons wishing to address the presiding governmental body regarding the Consent Calendar or other items within the subject matter jurisdiction of the legislative body, but not separately agendized, may be heard. 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 public comments on nonagendized matters.

2. BUDGET WORKSHOP

2.A. Continued Discussion of Preliminary Fiscal Year 2026-27 Operating and Capital Improvement Program Budgets
RECOMMENDATION:

Continue Discussion of Preliminary Fiscal Year 2026-27 Operating and Capital Improvement Program Budgets and provide feedback to staff.

Staff Report - Pdf

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

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

City Council

STAFF REPORT
Date: June 9, 2026 Agenda Item:

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

Continued Discussion of Preliminary Fiscal Year 2026-27 Operating and Capital Improvement Program Budgets
RECOMMENDATION:

Continue Discussion of Preliminary Fiscal Year 2026-27 Operating and Capital Improvement Program Budgets and provide feedback to staff.

SUMMARY:

On May 20, 2026 and May 26, 2026, staff presented the Preliminary Fiscal Year 2026- 27 Operating and Capital Improvement Program Budgets to City Council. Staff is requesting discussion and feedback.

FISCAL IMPACT:

This agenda item will not result in a fiscal impact. Discussion directions will be incorporated in the Proposed FY 2026-27 Operating and Capital Improvement Program Budgets for Council adoption at their June 17, 2026 meeting.

RELATIONSHIP TO STRATEGIC PLAN:

This item is consistent with Strategic Direction No. 3 – "Economic Development and Financial Stability."
REVIEWED AND APPROVED BY:

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

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FY 2026-27 Preliminary Operating Budget
FY 2027-31 Preliminary Capital Improvement Plan Budget

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1 of 4
Table of Contents

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

BUDGET BY FUNDS

GENERAL FUND
Projected General Fund Revenue ............................................................................................. 9 General Fund Expenditures by Division .................................................................................. 13 General Fund Expenditures by Line Item ................................................................................ 14 Projected General Fund Balance............................................................................................. 17

MEASURE R
Summary of Revenues, Expenditures & Fund Balance .......................................................... 21

PARDY PARDNERS
Summary of Revenues, Expenditures & Fund Balance .......................................................... 25

CAL HOME
Summary of Revenues, Expenditures & Fund Balance .......................................................... 29

HOUSING FUND
Budget Summary ..................................................................................................................... 33 Budget Detail ........................................................................................................................... 34

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
Summary of Revenues, Expenditures ................................................................................... 39

GAS TAX FUND
Summary of Revenues, Expenditures & Fund Balance .......................................................... 43 Detail of Gas Tax Fund Expenditures by Line Item ................................................................ 44

NPDES STORM DRAINAGE FUND
Summary of Revenues, Expenditures & Fund Balance .......................................................... 49 Detail of NPDES Storm Drain Fund Expenditures by Line Item............................................... 50

MISCELLANEOUS GRANTS
Summary of Revenues, Expenditures & Fund Balance .......................................................... 55 Detail of Misc. Grants Fund Expenditures .............................................................................. 56

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Table of Contents

WATER FUND
Summary of Revenues, Expenditures & Working Capital ....................................................... 63 Detail of Water Fund Expenditures by Line Item .................................................................... 64

RECYCLED WATER FUND
Summary of Revenues, Expenditures & Working Capital ....................................................... 71 Detail of Water Fund Expenditures by Line Item .................................................................... 72

SEWER FUND
Summary of Revenues, Expenditures & Working Capital ....................................................... 75 Detail of Sewer Fund Expenditures by Line Item..................................................................... 76

VEHICLE REPLACEMENT FUND
Summary of Revenue, Expenditures & Fund Balance ............................................................ 83 BENEFITS AND INSURANCE FUND – memo only
Summary of Revenue, Expenditures & Fund Balance............................................................. 87 INFORMATION TECHNOLOGY – memo only
Summary of Revenues, Expenditures & Fund Balance .......................................................... 90 Detail of Data Processing Fund by Line Item .......................................................................... 92

REDEVELOPMENT OBLIGATION RETIREMENT FUND
Budget Summary ..................................................................................................................... 97 Budget Detail ........................................................................................................................... 98

BUDGET BY FUNCTION

ADMINISTRATION
Budget Summary ................................................................................................................... 100

CITY MANAGER
Budget Detail ......................................................................................................................... 104

CITY CLERK
Budget Detail ......................................................................................................................... 106

HUMAN RESOURCES
Budget Detail ......................................................................................................................... 108

COMMUNICATIONS
Budget Detail ......................................................................................................................... 112

ECONOMIC DEVELOPMENT
Budget Detail ......................................................................................................................... 116

COMMUNITY DEVELOPMENT
Department Budget Summary .............................................................................................. 118

PLANNING DIVISION
Budget Detail ......................................................................................................................... 122

CODE COMPLIANCE
Budget Detail ......................................................................................................................... 126

BUILDING AND SAFETY
Budget Detail ........................................................................................................................ 130 LEAP GRANT...................................................................................................................................... 134

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Table of Contents

COMMUNITY OPERATIONS
Department Budget Summary .............................................................................................. 136

RECREATION
Budget Detail ........................................................................................................................ 140

YOUTH AND TEEN
Budget Detail ........................................................................................................................ 144

SENIOR CITIZENS
Budget Detail ........................................................................................................................ 148

PARTY PARDNERS-NANCY NEWMAN TRUST
Budget Detail………………………………..……………………………………………………..…154
GRANTS
Community Development Block Grant .................................................................................. 156 Miscellaneous Grant ............................................................................................................. 157

ANIMAL SERVICES
Budget Detail ........................................................................................................................ 161

FACILITIES & MAINTENANCE
Department Budget Summary .............................................................................................. 164

PARK MAINTENANCE
Budget Detail ........................................................................................................................ 168

INGALLS EVENT CENTER
Budget Detail ........................................................................................................................ 172

PUBLIC FACILITIES MAINTENANCE
Budget Detail ........................................................................................................................ 176

FINANCE
Department Budget Summary………………………………………………………………………180 Budget Detail ......................................................................................................................... 182

FIRE AND EMERGENCY MEDICAL SERVICES
Budget Summary .................................................................................................................. 188 Budget Detail………………………………………………………………………………………… 190

LEGISLATIVE
Department Budget Summary ............................................................................................... 194

CITY COUNCIL
Budget Detail ......................................................................................................................... 198

CITY ATTORNEY
Budget Detail ......................................................................................................................... 200

NON-DEPARTMENTAL
Budget Detail ........................................................................................................................ 202

PUBLIC WORKS
Department Budget Summary .............................................................................................. 204

PUBLIC WORKS INSPECTION
Budget Detail ........................................................................................................................ 208

ENGINEERING
Budget Detail ........................................................................................................................ 210

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Table of Contents

PARKWAY MAINTENANCE
Budget Detail ........................................................................................................................ 218

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

RECYCLED WATER OPERATIONS
Budget Detail ......................................................................................................................... 224

SEWER OPERATIONS
Budget Detail ........................................................................................................................ 226

STREET MAINTENANCE
Budget Detail ........................................................................................................................ 230

STORM DRAIN OPERATIONS
Budget Detail ........................................................................................................................ 232 MISCELLANEOUS GRANTS…………………………………………………………………………………234
SHERIFF’S DEPARTMENT
Budget Summary .................................................................................................................. 236 Budget Detail ........................................................................................................................ 238 SPECIAL EVENTS … …………………………………………………………………………………………………….244 LANDSCAPE MAINTENANCE DISTRICTS (LMD) .......................................................................................... 258 PERSONNEL AUTHORIZATION ..................................................................................................................... 264 BUDGET ACCOUNT DESCRIPTIONS ............................................................................................................ 268

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

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CITY COUNCIL & STAFF
3

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

CITY OFFICIALS
Lisette Free City Manager
Amanda Hamilton Deputy City Manager/Community Operations Director Dayna Williams-Hunter City Clerk
Joshua Calhoun Finance Director
Colby Cataldi Community Development Director
Sam Nelson Public Works Director
William Otterman Chief, CAL FIRE/Riverside County Fire Department Jessica Hall Lieutenant, Riverside County Sheriff’s Department 4

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GENERAL FUND
7

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8

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City of Norco, California
FY 2026-2027 General Fund Revenue Schedule
Object
Code Account Classification
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
50100 Current Secured Taxes $ 1,885,041 $ 1,846,400 $ 1,846,400 $ 1,903,900 50105 Current Unsecured 3,367 86,700 86,700 64,400
50115 Homeowner's Exemption 12,380 14,000 14,000 13,400 50120 Prior Yr Sec'd & Unsec'd 47,769 67,300 67,300 48,800 50125 Supplemental Taxes 49,606 66,500 66,500 50,600
50140 Tax Increment 1,191,788 1,019,700 1,019,700 1,203,800 Total - Property Taxes 3,189,952 3,100,600 3,100,600 3,284,900 50150 Sales Tax 1% 10,601,647 10,632,000 10,785,900 10,921,200 Total - Sales Taxes 10,601,647 10,632,000 10,785,900 10,921,200 50160 Public Safety Sales Tax 555,114 567,000 567,000 569,500 50165 Property Transfer Tax 140,487 150,000 150,000 150,000 50166 Satellite Wagering Tax 25,242 25,000 25,000 25,000 50170 Transient Occupancy Tax 1,316,238 1,400,000 1,400,000 1,400,000 50185 Business License 267,229 285,000 285,000 285,000
Total - Other Taxes 2,304,311 2,427,000 2,427,000 2,429,500 52100 Cable TV Franchise 144,879 167,900 167,900 170,100 52105 Electric Franchise 434,755 440,000 440,000 440,000 52110 Gas Franchise 78,981 80,000 81,000 82,000
52115 Refuse Franchise 2,015,318 1,013,600 1,013,600 1,054,100 Total - Franchise Fees 2,673,933 1,701,500 1,702,500 1,746,200 50130 Property Tax in Lieu VLF 3,922,872 4,093,000 4,093,000 4,270,500 52200 Motor Vehicle In Lieu 41,984 30,000 41,000 32,800 Total - Property Tax In-Lieu VLF 3,964,856 4,123,000 4,134,000 4,303,300 53520 Abandoned Vehicle Abatement 6,681 1,500 1,500 1,500 57620 State Cost Reimbursement 37,876 45,000 33,300 25,000 Total - Intergovernmental-Other 44,557 46,500 34,800 26,500 54100 Vehicle Code Fines 59,788 76,000 52,000 55,000
54105 Parking Fines 46,537 56,800 36,500 45,000
54110 Municipal Code Violations - Animal Control 11,386 9,000 5,000 5,000 54112 Municipal Code Violations - Code Enforcement 49,326 48,500 48,500 45,000 54113 Code Legal Recovery 23,181 15,000 15,000 15,000
54115 Vehicle Code Admin Citation 6,645 6,500 6,500 6,500 54120 Vehicle Impound Fees 46,424 30,000 30,000 30,000
Total - Fines and Penalties 243,286 241,800 193,500 201,500 54200 Interest Income 2,086,713 1,500,000 1,500,000 1,850,000 54200.10 Loan Interest 57,624 52,000 52,000 55,000
54205 Lease Income Bluff Property 5,000 12,000 12,000 12,000 54220 Communication Site Lease 16,377 267,200 267,200 274,000 54240 Lease Revenue - GASB 87 1,060,996 - - -
Total - Interest Income/Lease 3,226,709 1,831,200 1,831,200 2,671,000 9

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City of Norco, California
FY 2026-2027 General Fund Revenue Schedule
Object
Code Account Classification
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
55100 Planning Fees $ 49,733 $ 52,100 $ 52,100 $ 45,000 55105 Site Plan (Major/Minor) 72,226 58,400 58,400 65,000 55110 Variance (Major/Minor) 9,282 10,400 10,400 11,000 55125 Tentative Parcel Map 21,632 225 300 10,000
55151 General Plan Maintenance/Update Fee 167,742 130,900 130,900 90,000 55155 Sign Review 11,377 16,600 16,600 10,000
55170 Special Event Permit 2,318 3,000 5,000 5,000
55185 Fire Permit Fees - 1,100 1,100 1,100
55195 Publications 994 1,100 1,100 1,100
55205 Planning Information Letter 970 1,600 2,500 2,500 55210 Architecture Review - 1,400 1,400 3,000
55220 EIR 4,589 52,000 35,000 25,000
55235 Landscape Plan Ck Review - 3,400 3,400 2,500
55260 Addlt Large Animal Unit 1,692 2,800 2,800 1,000
55265 Appeals 1,739 2,800 2,800 2,500
Total - Planning 381,768 337,825 323,800 319,700
55290 Sixth Street Gateway Sign Advertising 30,245 25,000 25,000 20,000 55291 Sixth Street Banner Program 4,200 4,200 4,200 4,200 Total - Economic Development 34,445 29,200 29,200 24,200 55300 Building Permits 13,050 10,000 10,000 10,000
55305 Building Permit Fees 698,027 465,400 500,000 600,000 55310 Plan Check Fees 172,012 192,900 170,000 150,000
55315 Electrical Permit Fees 142,367 100,400 80,000 45,000 55320 Plumbing Permit Fees 106,049 71,700 60,000 25,000 55325 Mechanical Permit Fees 94,889 63,100 50,000 15,000 55335 Special Inspection Fees 31,555 28,400 28,400 15,000 55340 Microfilm & Imaging (Bldg) 26,977 29,900 29,900 20,000 55341 5% IT Surcharge 43,260 34,500 34,500 25,000
57510 Connection Fee 14,888 12,400 12,400 12,000
57612 BASF and Seismic Education 242 - - -
Total - Building & Safety 1,343,316 1,008,700 975,200 917,000 55400 Encroachment Fees 153,484 150,000 130,000 130,000 55405 Grading Permit 6,684 15,000 10,000 15,000
55410 Grading Plan Check Fees 7,548 12,000 12,000 12,000 55415 Overload Moving Permit 3,763 3,000 3,000 3,000
55420 Final Map Check - 6,000 8,000 6,000
55425 Improvement Plan Check 1,735 10,000 6,000 10,000
55430 Lot Merger/Lot Line Adjmt 1,776 7,500 2,500 5,000 55431 Construction Demolition Fee 150,938 75,000 200,000 150,000 55435 PAKA- Relocation - 1,500 1,500 1,500
55445 Water Quality Mgmt Plan 22,768 10,000 15,000 10,000 Total - Engineering 348,696 290,000 388,000 342,500
55515 Adult Sports 15,752 15,000 22,300 25,000
55525 Dance-Rainbow Express 67,156 58,000 60,000 60,000 55535 Volleyball Contract Class 8,006 5,000 8,000 8,000 55550 Mobile Recreation Van Rental 9,450 7,600 9,600 10,000 55600 Youth Sports 154,358 115,000 130,000 130,000
55605 Private Youth Sports 12,028 15,000 15,000 15,000
55615 Wee People/Day Camp 144,809 117,000 117,000 -
55616 Pickleball Class 2,945 5,000 5,000 5,000
55625 Senior Citizen Excursion 8,760 8,500 8,500 9,000
55825 Notary & Loan Signing 15 - - -
56210 Taekwon-do 15,447 16,000 16,000 16,000
56211 Tai Chi 2,877 3,000 3,000 3,000
56395 Contract Class Insurance 7,462 7,000 7,000 7,000
56400.10 Ingalls Park North - The Barn 61,186 40,000 40,000 45,000 56400.20 Ingalls Park North - Nellie Weaver Hall 50,594 30,000 30,000 20,000 10

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City of Norco, California
FY 2026-2027 General Fund Revenue Schedule
Object
Code Account Classification
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
56400.30 Ingalls Park North - Pikes Peak Park/The Turf $ 6,371 $ 5,000 $ 5,000 $ 15,000 56405.10 Ingalls Park South - Moreno Arena 74,926 60,000 75,000 80,000 56405.20 Ingalls Park South - Clark Arena 56,533 40,000 55,000 60,000 56405.30 Spider Box with 100 foot cord 2,992 3,500 3,500 3,500 56411 Veterans Memorial (1,277) 5,000 5,000 5,000
56421 P&R Infrastructure Repair 22,952 20,000 23,000 23,000 56422.40 Rental Services - Nellie Weaver Hall (1,040) - - - 56423.30 Rental Facility Insurance - The Barn 2,969 3,000 3,000 3,000 56423.40 Rental Facility Insurance - Nellie Weaver Hall 5,066 4,000 4,000 4,000 56424.10 Senior Center Rental 23,565 6,500 1,000 6,500
56425 Community Center 21,300 15,000 15,000 15,000
56430 Field Lights 34,816 40,000 30,000 30,000
56435 Picnic Shelter Rental 4,299 3,000 4,500 4,500
56440 Outdoor Courts Rental - 100 100 100
56445.30 Security Guard Services - The Barn 4,201 3,000 3,000 4,500 56445.40 Security Guard Services - Nellie Weaver Hall 6,159 6,500 6,200 6,200 56450 Cleaning Fee-Hall Rentals 12,950 9,000 9,000 7,000 56455.10 Cleaning Fee Restroom - Moreno Arena - 200 200 200 56455.20 Cleaning Fee Restroom - Clark Arena - 200 200 200 56455.30 Cleaning Restrooms - The Barn 3,995 3,000 3,000 3,000 56455.40 Cleaning Fee Restroom - Nellie Weaver Hall - 200 200 200 56610 Basketball 10,803 7,000 4,100 6,000
56800 Party Pardner Donation 600 - 600 600
56810 Senior Donation 13,269 3,000 12,600 10,000
56815 Wee People Donation 1,141 600 1,600 -
56816 Special Event Donations 56,788 60,000 60,000 60,000 56817 Special Event Ticket Sales 75,230 80,000 65,800 80,000 56818 Special Event Concessions 13,720 12,000 12,000 12,000 56900 AC After Hour Call Reimb 6,066 4,200 7,000 7,000
56902 Park & Rec After Hours Charges 5,812 8,000 8,000 8,000 56910 Parks & Rec Miscellaneous 22,503 17,000 15,100 17,000 56911 Ingalls Miscellaneous 7,089 6,000 6,000 6,000
Total - Community Services 1,065,642 867,100 910,100 830,500 56426 Film Permit Fees - 2,000 2,000 2,000
56456 Electric Vehicle Charging Station 73,392 35,000 11,300 50,000 57143 Bulky Community Cleanup Credit 8,592 8,000 8,000 8,000 57150 Refuse Billing & Collects 11,302 - - -
57151 Refuse Liquidated Damages 133,250 - 75,000 50,000 57155 Penalties 311,140 275,000 300,000 300,000
57210 NCP Fund Raising 1,648 2,500 3,000 2,500
57211 Sheriff Community Outreach Donation 500 1,000 - - 57305 Impound Fees 47,047 20,000 20,000 20,000
57310 Adoption Fees 9,797 9,000 17,000 18,000
57315 Spay & Neuter Services 23,129 25,000 35,000 30,000 57320 Animal Shelter Donation 14,142 3,000 14,000 14,000 57321 Animal Control Special Services Donation 9,833 8,500 8,500 8,500 57325 Dog Licenses 111,696 95,000 110,000 110,000
57340 Misc Animal Control Fees 42,583 30,000 40,000 40,000 57345 AC Software Maintenance Fee 8,663 8,000 9,000 9,000 57400 Emergency Medical Service 350,064 370,000 370,000 375,000 57405 Emerg Response Recovery 7,496 18,000 5,000 10,000 57415 Ambulance Fines 97,255 50,000 50,000 50,000
57430 Fire Fees 18,998 20,000 20,000 20,000
57440 Fire Inspection Fees 109,780 105,000 110,000 110,000 57440.10 Fire Inspections-Special Events 2,778 2,000 3,000 3,000 57445 Fire Plan Check Fees 108,874 70,000 50,000 70,000 57470 Weed & Lot Clearing 7,950 5,000 4,500 5,000
57475 Fire Miscellaneous 4,000 - 4,000 1,000
57606 Bad Debt Recovery 62,446 2,000 2,000 2,000
57610 Reimbursements 3,840 6,000 6,000 5,000
57700 Business License Renewal 57,604 58,000 59,000 60,000 11

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City of Norco, California
FY 2026-2027 General Fund Revenue Schedule
Object
Code Account Classification
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
57701 SB1186 Fee $ 12,677 $ 8,000 $ 8,000 $ 8,000
57705 Business License Penalty 12,760 15,000 15,000 15,000 57715 License Processing Fee 33,654 35,000 35,000 35,000 57725 Truck Parking Permits 1,716 - 2,200 1,500
57730 Yard Sale Permits 2,350 3,000 3,000 3,000
57734 Trademark and Licensing Fees - 100 100 100
57735 State of the City Sponsorship 11,500 15,000 15,000 10,000 57736 Miscellaneous Donations 340 - - -
57815 Finger Printing 4,383 3,500 3,500 3,500
57825 Photocopy Charges 58 200 200 200
57830 Election Fee 3,750 - - -
57902 Sale of Merchandise 7,793 7,500 7,500 6,500
57915 Miscellaneous Revenue 58,585 50,000 70,000 50,000 58115 Contributions for Public Community Benefit 210,000 - - - 58200 Cash Over/Short (4,249) - - -
Total - Other Revenues 1,993,113 1,365,300 1,520,800 1,530,800 57600 Administrative Overhead-Water 556,400 812,300 812,300 812,300 57600.10 Administrative Overhead-Sewer 350,200 321,600 321,600 321,600 57600.15 Administrative Overhead-RCTC 7,300 7,300 7,300 7,300 57600.20 Administrative Overhead-LMD's 47,580 47,600 47,600 47,600 57600.30 Administrative Overhead-Other 46 - - -
57600.25 Administrative Overhead Storm Drain 397,564 200,000 285,000 300,000 57602 Administration-Successor Agency 250,000 250,000 250,000 250,000 59250 Transfer In - CFD's 109,800 109,800 109,800 109,800 59215 Transfer In - Air Quality 1,500 1,500 1,500 1,500 59220 Transfer In - Water 129,100 129,100 129,100 129,100 59220.10 Transfer In - Sewer 129,100 129,100 129,100 129,100 59400 Transfer In - Other - 1,500,000 1,500,000 -
Total - Overhead/Transfers 1,978,590 3,508,300 3,593,300 2,108,300 TOTAL GENERAL FUND REVENUES $ 33,394,823 $ 31,510,025 $ 31,949,900 $ 31,657,100 Revenue Category
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
Property Taxes $ 3,189,952 $ 3,100,600 $ 3,100,600 $ 3,284,900 Sales Taxes 10,601,647 10,632,000 10,785,900 10,921,200 Other Taxes 2,304,311 2,427,000 2,427,000 2,429,500
Franchise Fees 2,673,933 1,701,500 1,702,500 1,746,200
Property Tax In-Lieu VLF 3,964,856 4,123,000 4,134,000 4,303,300 Intergovernmental 44,557 46,500 34,800 26,500
Fines and Penalties 243,286 241,800 193,500 201,500
Interest Income/Lease 3,226,709 1,831,200 1,831,200 2,671,000 Community Development Fees 2,108,226 1,665,725 1,716,200 1,603,400 Community Services/Recreation 1,065,642 867,100 910,100 830,500 Other Revenues 1,993,113 1,365,300 1,520,800 1,530,800
Overhead/Transfers 1,978,590 3,508,300 3,593,300 2,108,300 TOTAL GENERAL FUND REVENUES $ 33,394,823 $ 31,510,025 $ 31,949,900 $ 31,657,100 12

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GENERAL FUND EXPENDITURES BY DIVISION FUND 121
Prior Year, Amended Budget, Projected Year-End Status and Proposed Expenditures Division
No. Division
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
701 City Council $ 107,455 $ 118,300 $ 111,226 $ 150,400 702 City Manager 704,752 489,700 489,213 554,800
703 Human Resources 259,336 297,300 204,809 323,800
704 City Clerk 666,591 597,100 563,205 697,800
705 City Attorney 304,252 270,000 405,000 310,000
706 Finance 571,603 630,850 597,813 726,700
707 Communications 404,173 455,900 453,873 399,400
720 Special Events 231,099 202,850 189,208 210,700
724 Non Departmental 5,385,449 4,918,400 4,810,694 4,720,405 730 Recreation Services 899,447 999,200 960,149 776,900 731 Youth, Sports & Family Services 520,405 398,450 404,370 464,500 733 Park Maintenance 1,451,442 1,347,000 1,399,677 1,505,100 735 Senior Citizens 269,113 259,152 248,078 305,381
737 Ingalls Event Center 1,470,618 1,392,700 1,363,915 1,480,500 738 Facilities Maintenance 1,379,244 1,424,700 1,431,260 1,406,400 740 Inspection 304,630 205,000 205,000 200,000
745 Economic Development 50,250 50,000 50,000 125,000
750 Planning 1,012,124 1,345,000 1,268,829 1,054,800
751 Code Enforcement 262,601 453,600 404,887 423,800
752 Building & Safety 678,694 538,100 528,988 477,600
761A Riverside County Fire 5,203,858 6,741,900 6,740,154 6,890,900 764 Norco Animal Rescue Team 11,026 8,400 6,400 16,700
765 Animal Services 1,146,645 974,401 851,063 1,047,500 772 Riverside County Sheriff 7,704,554 8,663,400 8,115,176 8,605,500 773 Crossing Guards 19,433 80,000 77,100 77,500
774 Citizens on Patrol 23,320 21,950 19,060 29,500
800 Engineering 524,892 402,000 293,016 392,300
850 Parkway Maintenance 314,345 154,100 93,802 122,900
TOTALS $ 31,881,351 $ 33,439,453 $ 32,285,966 $ 33,496,786

GENERAL FUND
13

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GENERAL FUND EXPENDITURE DETAIL FUND 121
Prior Year, Amended Budget, Projected Year-End Status and Proposed Expenditures Object
Code Account Classification
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Full Time Salaries $ 3,556,133 $ 3,850,142 $ 3,085,338 $ 4,354,213 30105 Part-Time Salaries 689,556 671,595 634,270 582,515 30107 Part Time Salaries - 20 Hour 108,058 64,301 144,297 43,800 30110 Overtime 118,620 89,500 102,114 95,100
30221 Administrative Leave Cash Out 30,480 39,300 29,835 39,300 30224 Sick Leave Taken - Part Time 12,919 - 19,172 -
30225 Sick Leave Buy Back 30,409 41,200 23,360 44,400
30226 Sick Leave Taken 181,712 - 206,092 -
30227 Sick Leave Payoff 50,358 - 92,727 -
30228 Comp Taken 4,835 - 821 -
30229 Comp Payoff 283 - - -
30230 Annual Vacation Cash Out 32,633 53,000 39,204 53,400 30231 Vacation Taken 151,174 - 179,391 -
30232 Vacation Payoff 86,180 - 125,730 -
Total - Salaries and Wages 5,053,351 4,809,038 4,682,352 5,212,727 30200 PERS Retirement 425,942 417,872 383,504 450,752
30201 PERS Monthly Employer UAL Payment 1,825,007 2,163,992 2,047,786 2,251,301 30202 Pension Replacement Benefit 1,001 1,000 684 1,000 30204 PERS Arrears 18,612 15,000 25,000 15,000
30205 Employee Group Insurance 735,744 853,618 660,474 785,228 30210 Vehicle Allowance 25,856 30,200 26,661 22,300
30212 Cell Phone Stipend 1,565 - 1,357 -
30215 Medical Savings Account 5,484 6,124 5,272 5,724
30220 Medicare Insurance 73,589 70,333 57,209 75,656
30235 Deferred Compensation 17,536 19,257 16,533 16,470 30240 Continuous Service Bonus 1,407 2,400 2,400 4,000
30245 Workers Compensation 44,444 6,000 6,313 6,000
30250 Unemployment 22,005 15,000 20,000 15,000
30255 Tuition Reimbursement 800 600 400 100
Total - Fringe Benefits 3,198,993 3,601,396 3,253,592 3,648,531 30300 Conferences and Meetings 105,376 79,850 64,773 123,600 30305 Auto Mileage 650 100 100 400
30310 Uniforms & Safety Gear 24,934 28,109 28,609 26,668 30315 Employee Hiring Costs 18,321 13,000 13,000 15,000 30320 Dues, Memberships & Subscriptions 42,746 46,550 43,948 47,650 Total - Employee Related Expense 192,027 167,609 150,430 213,318

GENERAL FUND
14

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GENERAL FUND
30400 Office Supplies $ 51,824 $ 40,337 $ 40,387 $ 42,855 30405 Printing & Copies 2,922 4,600 3,100 5,700
30410 Postage 2,880 19,200 17,150 6,700
30415 Special Departmental 252,652 160,074 157,593 161,146 30415.1 Veterans Memorial 7,455 1,000 2,000 2,000
30416 City Merchandise 5,137 7,500 7,500 7,500
30425 Small Tools 12,551 15,650 11,650 19,650
30429 Small Equipment 129 500 - 500
30430 Small Office Equipment 22,488 39,820 33,279 26,000 30435 Software Expense 13,920 33,000 33,000 33,900
30435.10 Software Maintenance and Support 9,000 38,600 36,750 39,100 30440 Advertising & Promotion 8,738 6,000 6,000 8,000
30445 Legal Advertising 6,959 10,500 10,500 20,000
30455 Elections 58,334 - - 62,000
30465 Retirees Medical Insurance 5,829 8,800 8,800 8,800 30470 Retiree Medical Insurance Contribution 1,168,600 1,130,000 1,130,000 1,130,000 30475 Performance Bonds 2,372 2,500 2,500 2,500
30480 Senior Special Events 4,777 5,000 5,000 5,000
30485 Wee People Special Event 298 - - -
30495 NCP Special Events 42 500 500 500
30496 NCP Fund Raising 79 1,500 - -
Total - Supplies and Services 1,636,986 1,525,081 1,505,667 1,581,851 32100 Office Equipment Maintenance - 1,250 1,000 1,200
32105 Equipment Rental 36,162 48,800 30,520 35,800
32200 Buildings & Grounds Maintenance 193,917 146,300 148,647 144,800 32205 Weed Abatement 3,038 6,000 6,000 6,000
32352 Veterans Memorial Maintenance 1,684 3,000 3,600 3,600 32400 Trail Maintenance 7,995 - - -
Total - Maintenance and Rentals 242,797 205,350 189,767 191,400 33100.1 Water Charges 326,730 298,700 315,700 336,700
33100.2 Electricity Charges 546,087 524,412 589,282 604,349 33100.25 Natural Gas 11,973 10,700 12,250 12,250
33100.30 Telephone Charges 71,270 65,200 66,680 71,600
33100.35 Wireless Charges 44,717 44,450 44,510 49,250
33100.45 Internet/Cable Charges 8,986 16,000 22,000 25,500 Total - Operations and Utilities 1,009,763 959,462 1,050,422 1,099,649 34100 Contractual Services 3,191,557 3,997,850 3,787,995 3,218,400 34100.100 Code Enforcement Legal 47,316 30,000 100,000 60,000 34100.60 Gateway Sign Maintenance 7,348 8,000 8,000 8,000 34100.65 Gateway Sign Replacement Charges 22,897 12,000 12,000 12,000 34105 Other Professional Services 264,361 277,000 240,000 270,000 34112 CAL FIRE Contract 5,078,222 6,543,400 6,543,400 6,690,000 34115 Law Enforcement Contract 7,164,106 8,059,830 7,601,500 8,053,500 34125 Accounting & Auditing Svc 48,453 75,700 75,700 77,100 34130 Financial Services 79,455 64,800 67,800 67,800
34145 Recreation Program Instructor 69,682 71,000 71,000 71,000 34150 Special Events 12,218 300 150 300
34151 Sheriff Community Outreach 8,444 1,500 1,500 1,500 34160 Spay & Neuter Costs 31,303 25,000 30,000 30,000
Total - Professional and Contractual 16,025,364 19,166,380 18,539,045 18,559,600 15

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GENERAL FUND
35100 Interest Expense $ 7,885 $ - $ - $ -
35106 GASB 87 Leases & 96 SBITA 93,184 - - -
35210 Admin Fees-Property Taxes 14,735 20,000 20,000 20,000 35215 Parking Fines 30,685 50,000 50,000 50,000
35270 Community Promotion 8,019 10,000 10,000 10,000
35271 Community Outreach 15,684 35,000 30,000 20,000
35272 Fin. Assist. In Rec (F.A.I.R) 400 500 500 500
35275 Volunteer Recognition 4,158 4,000 4,000 4,200
35280 Employee Recognition Program 26,820 20,000 25,000 25,000 35300 Highway Patrol DUI Testing 2,928 3,500 3,500 2,500 35311 Sixth Street Banner Program 24,339 4,200 4,200 4,200 35312 State of the City 18,637 23,300 23,300 25,000
35510 Bad Debt 9,000 - - -
Total - Miscellaneous Expenditures 256,474 170,500 170,500 161,400 41255 Utility Billing Subsidy Program 233,372 200,000 200,000 200,000 41256 Homeless Programs and Services - 100,400 30,000 20,000 Total - Community Programs 233,372 300,400 230,000 220,000 42100 Vehicle Operations & Maintenance 131,167 141,800 141,712 157,633 42100.10 Fuel 1,200 1,600 1,600 1,400
42105 Vehicle Replacement Charges 210,700 122,550 122,550 183,100 42110 Computer Replacement Charges 56,300 77,800 77,800 77,000 42115 Computing Operations 885,643 517,387 517,387 531,277 42200 Liability Insurance 1,450,200 1,322,400 1,322,400 1,323,600 42220 Self-Ins Expenses 50,400 50,400 50,400 50,500
42225 Self-Ins Settlements 70,100 110,100 110,100 104,700 42230 Excess Workers' Comp 130,000 170,200 170,200 174,100 42235 Compensated Absences 134,360 - - -
Total - Internal Service Fund Charges 3,120,070 2,514,237 2,514,149 2,603,310 43100 Equipment 226,625 - - 5,000
43115 Building/Improvements 25,275 - - -
Total - Capital Outlay 251,900 - - 5,000
44100 Transfer Out 660,254 20,000 - -
Total - Other Charges 660,254 20,000 - -
TOTAL GENERAL FUND EXPENDITURES $ 31,881,351 $ 33,439,453 $ 32,285,924 $ 33,496,786 16

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City of Norco
General Fund - Estimated Fund Balance From FY 2025-26 through FY 2026-27 For Fiscal Year-Ended June 30, 2027
Rev/Exp Fund
GENERAL FUND Total Balance
Audited Beginning Balance, July 1, 2025 $ 37,700,566
FY 25-26 Estimated Revenues/Transfers In 31,949,900
FY 25-26 Expenditures/Transfers Out (32,285,966)
Revenues Over (Under) Expenditures FY 2025-26 (336,066) Estimated Ending Fund Balance, June 30, 2026 $ 37,364,500 Unaudited Beginning Balance, July 1, 2026 $ 37,364,500
FY 26-27 Estimated Revenues/Transfers In 31,657,100
FY 26-27 Expenditures/Transfers Out (33,496,786)
Revenues Over (Under) Expenditures FY 2026-27 (1,839,686) Estimated Ending Fund Balance, June 30, 2027 $ 35,524,814 Estimated Ending Fund Balance, June 30, 2027 $ 35,524,814 FY 2026-27 Reserve for Emergency (25% of Budget) (8,374,197) FY 2026-27 Reserve for Local Emergency and Natural Disasters (800,000) FY 2026-27 Reserve for Infrastructure (224,445)
FY 2026-27 Reserve for Economic Development Reserve (4,024,294) Designated for Special Projects* (1,228,505)
Estimated Uncommitted Fund Balanced June 30, 2027 $ 20,873,373 * Attributed to Trust fund deposits, special projects and donations 17

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MEASURE R
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MEASURE R FUND 127/132
Operating, Maintenance and Capital Projects Division Various Object Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
30300 Conferences and Meetings $ 650 $ 1,400 $ 1,400 $ 1,400 34125 Accounting & Auditing Svc 5,950 10,000 10,000 10,000 Subtotal Operating Costs 6,600 11,400 11,400 11,400
32400 Trail Maintenance & Repairs 632,629 700,000 600,000 650,000 Subtotal Trail Maintenance 632,629 700,000 600,000 650,000 Various Capital Improvement Projects 7,540,736 17,953,000 6,814,000 20,606,500 Subtotal Capital Projects 7,540,736 17,953,000 6,814,000 20,606,500 TOTAL EXPENDITURES $ 8,179,965 $ 18,664,400 $ 7,425,400 $ 21,267,900 50151 Sales Tax - Measure R $ 8,155,906 $ 8,094,400 $ 8,094,400 $ 8,342,000 54200 Interest Income 625,149 400,000 400,000 400,000
57915 Miscellaneous Revenue 14,211 - - -
59200 Transfer In - - 291,000 -
TOTAL REVENUES $ 8,795,265 $ 8,494,400 $ 8,785,400 $ 8,742,000 Revenues Over (Under) Expenditures $ 1,360,000 $ (12,525,900) Estimated Beginning Fund Balance 13,106,471 14,466,471
Estimated Ending Fund Balance $ 14,466,471 $ 1,940,571

MEASURE R
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PARTY PARDNERS

NANCY NEWMAN TRUST
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COMMUNITY OPERATIONS DEPARTMENT FUND 131
Nancy Newman Trust Fund Division 735
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 17,973 $ 22,700 $ 20,535 $ 23,900 30107 Part Time Salaries - 20 Hour - - 3,717 -
30200 PERS Retirement - - 296 -
30220 FICA/Medicare Insurance 277 400 298 400
30224 Sick Leave Taken 633 - 646 -
30235 Deferred Compensation 465 600 513 600
Subtotal - Salaries and Benefits 19,348 23,700 26,020 24,900 30490 Party Pardners 4,928 8,300 - -
Subtotal - Supplies and Services 4,928 8,300 - -
TOTAL EXPENDITURES $ 24,276 $ 32,000 $ 26,020 $ 24,900
56800.10 Party Pardner Special Donation $ - $ 500 $ 17,500 $ 2,500 54200 Interest Income 2,385 2,000 500 200
TOTAL REVENUES $ 2,385 $ 2,500 $ 18,000 $ 2,700
Revenues Over (Under) Expenditures $ (8,020) $ (22,200) Estimated Beginning Fund Balance 40,148 32,128
Estimated Ending Fund Balance $ 32,128 $ 9,928

PARTY PARDNERS
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PARTY PARDNERS
26

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CAL HOME
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Cal Home Grant FUND 016
Cal Home Administration Division 5500
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
54200 Interest Income $ 9,349 $ 5,000 $ 5,000 $ 5,000
TOTAL REVENUES $ 9,349 $ 5,000 $ 5,000 $ 5,000
Revenues Over (Under) Expenditures $ 5,000 $ 5,000
Estimated Beginning Fund Balance 205,115 210,115
Estimated Ending Fund Balance $ 210,115 $ 215,115

CAL HOME GRANT
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HOUSING FUND
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HOUSING FUND FUND 018
Funding Sources and Uses Division VARIOUS

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
INTEREST $ 231,938 $ 75,000 $ 90,000 $ 80,000
CONTRIBUTION 828 800 800 800
LOAN PAYMENTS 41,634 15,000 15,000 800
TOTAL FUNDING SOURCES $ 274,400 $ 90,800 $ 105,800 $ 81,600

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
HOUSING PROGRAMS $ 236,999 $ 720,100 $ 25,000 $ 279,000 HOUSING - FINANCIAL ADMINISTRATION 10,048 10,400 9,013 10,900 EXPENDITURES BY DIVISION $ 247,047 $ 730,500 $ 34,013 $ 289,900

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
Salaries and Benefits $ 10,048 $ 10,400 $ 9,013 $ 10,900 Supplies and Services 160 100 - -
Contractual and Professional Services 24,830 220,000 25,000 29,000 Miscellaneous 212,009 500,000 - 250,000
TOTAL EXPENDITURES BY TYPE $ 247,047 $ 730,500 $ 34,013 $ 289,900 Revenues Over (Under) Expenditures $ 71,787 $ (208,300) Estimated Beginning Working Capital 4,953,916 5,025,703 Estimated Ending Working Capital $ 5,025,703 $ 4,817,403

HOUSING FUND
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HOUSING PROGRAMS FUND 018
Grants, First Time Home Buyer Loans Division 5010
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30400 Office Supplies $ 160 $ 100 $ - $ -
Subtotal - Supplies and Services 160 100 - -
34100 Contractual Services 24,830 220,000 25,000 29,000 Subtotal - Contractual & Professional 24,830 220,000 25,000 29,000 41256 Homeless Programs and Services 212,009 500,000 - 250,000 Subtotal - Miscellaneous 212,009 500,000 - 250,000
TOTAL EXPENDITURES $ 236,999 $ 720,100 $ 25,000 $ 279,000 54200 Interest Income $ 231,938 $ 75,000 $ 90,000 $ 80,000 58126 Contribution - Senior SWAT 828 800 800 800
58310 Loan Payments 41,634 15,000 15,000 800
TOTAL REVENUES $ 274,400 $ 90,800 $ 105,800 $ 81,600

HOUSING FUND
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FINANCE DEPARTMENT FUND 018
Housing Financial Administration Division 706
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 6,658 $ 7,400 $ 5,642 $ 7,800 30200 PERS Retirement 577 600 582 700
30201 PERS Employer UAL 17 100 31 100
30205 Employee Group Insurance 1,898 2,000 1,891 2,000
30215 Medical Savings Account 24 100 23 100
30220 FICA/Medicare Insurance 107 200 82 200
30225 Sick Leave Buy Back 96 - - -
30226 Sick Leave Taken 70 - 206 -
30231 Vacation Taken 602 - 555 -
Subtotal - Salaries and Benefits 10,048 10,400 9,013 10,900 TOTAL EXPENDITURES $ 10,048 $ 10,400 $ 9,013 $ 10,900

HOUSING FUND
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CDBG

COMMUNITY DEVELOPMENT BLOCK GRANT
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COMMUNITY OPERATIONS DEPARTMENT FUND 123
Community Development Block Grant (CDBG) Division 915
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 12,560 $ 14,300 $ 14,430 $ 14,300 30220 FICA/Medicare Insurance 176 300 209 300
30235 Deferred Compensation 314 400 361 400
Subtotal - Salaries and Benefits 13,050 15,000 15,000 15,000 43120 Improvements Other than Building 277,301 - - 44,700 Subtotal - Capital Outlay 277,301 - - 44,700
TOTAL EXPENDITURES $ 290,351 $ 15,000 $ 15,000 $ 59,700 53200 Comm Dev Block Grant $ 277,301 $ - $ - $ 44,700
53200.10 Senior Recreation and Community 13,050 15,000 15,000 15,000 TOTAL REVENUES $ 290,351 $ 15,000 $ 15,000 $ 59,700

COMMUNITY DEVELOPMENT BLOCK GRANT
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GAS TAX FUND
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City of Norco, California
Gas Tax Fund - Summary of Revenues, Expenditures and Fund Balance Fiscal Year 2026-2027
Account
Number Revenue Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
53429 2103 Apportionment $ 228,802 $ 249,374 $ 249,374 $ 263,578 53430 2105 Apportionment 151,645 172,112 172,112 172,276 53435 2106 Apportionment 100,996 112,534 112,534 112,838 53440 2107 Apportionment 200,869 234,663 234,663 230,255 53445 2107.5 Apportionment - 6,000 6,000 6,000
54200 Interest Income 348 500 500 200
Total Revenues $ 682,660 $ 775,183 $ 775,183 $ 785,147
Expenditures
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
Salaries and Benefits $ 354,685 $ 344,800 $ 296,427 $ 376,400 Employee Related Expenditures 5,166 5,500 5,400 5,500
Supplies and Services 64,029 76,500 76,250 79,000
Maintenance and Rentals 102,591 135,000 125,000 135,000 Operations and Utilities 139,719 151,300 111,300 151,300 Contractual and Professional Services 90,810 89,500 40,000 90,000 Capital Outlay 1,963 5,000 2,500 5,000
Total Expenditures $ 758,964 $ 807,600 $ 656,877 $ 842,200 Revenues Over (Under) Expenditures $ 118,306 $ (57,053) Estimated Beginning Fund Balance 48,468 166,774
Estimated Ending Fund Balance $ 166,774 $ 109,721
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PUBLIC WORKS DEPARTMENT FUND 133
Engineering Division 800
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 68,211 $ 69,200 $ 56,288 $ 81,100 30110 Salaries, Overtime 56 100 100 100
30200 PERS Retirement 7,790 5,600 4,725 6,500
30201 PERS Employer UAL 17,391 300 252 400
30205 Employee Group Insurance 10,017 11,000 8,634 9,300 30210 Vehicle Allowance 763 1,500 929 1,000
30212 Cell Phone Stipend 90 - - -
30215 Medical Savings Account 92 200 74 200
30220 FICA/Medicare Insurance 1,243 1,100 818 1,200
30221 Administrative Leave Cash Out 1,151 1,200 1,200 1,300 30225 Sick Leave Buy Back 1,319 1,500 1,241 1,600
30226 Sick Leave Taken 223 - 394 -
30227 Sick Leave Payoff 5,756 - - -
30230 Annual Vacation Cash Out 417 900 900 1,000
30231 Vacation Taken 2,434 - 1,946 -
30232 Vacation Payoff 7,781 - 537 -
Subtotal - Salaries and Benefits 124,733 92,600 78,038 103,700 TOTAL EXPENDITURES $ 124,733 $ 92,600 $ 78,038 $ 103,700

GAS TAX FUND
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PUBLIC WORKS DEPARTMENT FUND 133
Street Maintenance Division 801
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 127,221 $ 144,600 $ 123,121 $ 161,800 30110 Salaries, Overtime 16,433 18,000 18,000 18,000
30200 PERS Retirement 13,754 14,400 12,404 15,800
30201 PERS Employer UAL 23,808 31,100 22,599 34,700
30205 Employee Group Insurance 31,766 39,000 29,181 36,800 30212 Cell Phone Stipend 15 - 14 -
30215 Medical Savings Account 62 100 78 100
30220 FICA/Medicare Insurance 2,292 2,400 2,046 2,700
30221 Administrative Leave Cash Out 339 600 600 700
30225 Sick Leave Buy Back 787 900 895 1,000
30226 Sick Leave Taken 4,174 - 3,749 -
30227 Sick Leave Payoff 1,345 - - -
30228 Comp Taken 41 - 61 -
30229 Comp Payoff 123 - - -
30230 Annual Vacation Cash Out 953 1,000 1,000 1,000
30231 Vacation Taken 4,072 - 3,764 -
30232 Vacation Payoff 2,109 - 876 -
30245 Workers Compensation 657 100 - 100
Subtotal - Salaries and Benefits 229,952 252,200 218,389 272,700 30300 Conferences and Meetings - 500 400 500
30310 Uniforms & Safety Gear 5,166 5,000 5,000 5,000
Subtotal - Employee Related 5,166 5,500 5,400 5,500
30400 Office Supplies - 500 500 500
30415 Special Departmental 62,561 75,000 75,000 77,500
30425 Small Tools 1,469 1,000 750 1,000
Subtotal - Supplies and Services 64,029 76,500 76,250 79,000 32300 Traffic Signal Maintenance 102,591 135,000 125,000 135,000 Subtotal - Maintenance & Rentals 102,591 135,000 125,000 135,000 33100.20 Electricity Charges 138,101 150,000 110,000 150,000 33100.30 Telephone Charges 1,619 1,300 1,300 1,300
Subtotal - Operations & Utilities 139,719 151,300 111,300 151,300 34100 Contractual Services 90,810 89,500 40,000 90,000
Subtotal - Contractual & Professional Svcs 90,810 89,500 40,000 90,000 43100 Equipment 1,963 5,000 2,500 5,000
Subtotal - Capital Outlay 1,963 5,000 2,500 5,000
TOTAL EXPENDITURES $ 634,231 $ 715,000 $ 578,839 $ 738,500 53429 2103 Apportionment $ 228,802 $ 255,184 $ 255,184 $ 260,328 53430 2105 Apportionment 151,645 171,094 171,094 174,076 53435 2106 Apportionment 100,996 111,968 111,968 113,870 53440 2107 Apportionment 200,869 228,668 228,668 232,780 53445 2107.5 Apportionment - 6,000 6,000 6,000
54200 Interest Income 348 500 170 200
TOTAL REVENUES $ 682,660 $ 773,414 $ 773,084 $ 787,254

GAS TAX FUND
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NPDES STORM DRAINAGE
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City of Norco, California
NPDES Storm Drain Fund - Revenues, Expenditures and Fund Balance Fiscal Year 2026-2027
Account
Number Revenues Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
53125 Tax Assessments $ 73,819 $ 133,000 $ 133,000 $ 134,000 59200 Transfer In 49,402 20,000 20,000 -
Total Revenues $ 123,221 $ 153,000 $ 153,000 $ 134,000
Expenditures
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
Salaries and Benefits $ 90,611 $ 104,300 $ 85,989 $ 114,400 Employee Related Expenditures - 2,500 500 1,500
Supplies and Services - 300 - 300
Contractual and Professional Services 23,584 50,000 40,000 45,000 Total Expenditures $ 114,195 $ 157,100 $ 126,489 $ 161,200 Revenues Over (Under) Expenditures $ 26,511 $ (27,200)
Estimated Beginning Fund Balance 0 26,511
Estimated Ending Fund Balance $ 26,511 $ (689)
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PUBLIC WORKS DEPARTMENT FUND 139
Engineering Division 800
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 11,571 $ 15,200 $ 11,242 $ 17,400 30200 PERS Retirement 1,077 1,300 1,063 1,400
30201 PERS Employer UAL 32 100 57 100
30205 Employee Group Insurance 1,894 2,200 1,947 2,200
30220 FICA/Medicare Insurance 210 300 163 300
Subtotal - Salaries and Benefits 14,784 19,100 14,472 21,400 TOTAL EXPENDITURES $ 14,784 $ 19,100 $ 14,472 $ 21,400

STORM DRAIN FUND
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PUBLIC WORKS DEPARTMENT FUND 139
National Pollutant Discharge Elimination System (NPDES) Permit Division 802 Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 44,418 $ 50,400 $ 42,174 $ 56,400 30110 Salaries, Overtime 1,979 2,300 2,300 2,500
30200 PERS Retirement 4,853 5,100 4,338 5,600
30201 PERS Employer UAL 8,627 11,400 8,549 12,800
30205 Employee Group Insurance 10,101 13,600 9,239 12,900 30212 Cell Phone Stipend 15 - 14 -
30215 Medical Savings Account 20 100 25 100
30220 FICA/Medicare Insurance 746 800 645 900
30221 Administrative Leave Cash Out 113 400 400 500
30225 Sick leave Buy Back 262 600 298 700
30226 Sick Leave Taken 1,506 - 1,376 -
30227 Sick Leave Payoff 388 - - -
30228 Comp Taken 41 - 61 -
30229 Comp Payoff 35 - - -
30230 Annual Vacation Cash Out 318 500 365 600
30231 Vacation Taken 1,443 - 1,359 -
30232 Vacation Payoff 648 - 374 -
30245 Workers Compensation 313 - - -
Subtotal - Salaries and Benefits 75,827 85,200 71,517 93,000 30300 Conferences and Meetings - 2,500 500 1,500
Subtotal - Employee Related - 2,500 500 1,500
30400 Office Supplies - 100 - 100
30415 Special Departmental - 200 - 200
Subtotal - Supplies and Services - 300 - 300
34100 Contractual Services 23,584 50,000 40,000 45,000
Subtotal - Contractual & Professional Svcs 23,584 50,000 40,000 45,000 TOTAL EXPENDITURES $ 99,411 $ 138,000 $ 112,017 $ 139,800 53125 Tax Assessments $ 73,819 $ 133,000 $ 133,000 $ 134,000 59200 Transfer In 49,402 20,000 20,000 -
TOTAL REVENUES $ 123,221 $ 153,000 $ 153,000 $ 134,000

STORM DRAIN FUND
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MISCELLANEOUS GRANTS
53

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

MISCELLANEOUS GRANTS
Various
25%
15%
1%
7%
40%
FY 26/27 FUNDING SOURCES

RIVCO TRANSPORTATION
COMMISSION (122)
EMERGENCY MGMT PERF GRANT (122)
LEAP GRANT (122)

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

SUBSTANCE ABUSE & MENTAL HEALTH
GRANT (122)

CA ENCAMPMENT RESPONSE GRANT
(122)
OPIOID SETTLEMENTS (122)
MILLION COACHES GRANT (122)
CDBG (123)
NANCY NEWMAN TRUST FUND (131)
AQMD (156)

SUPPLEMENTAL LAW ENFORCEMENT
(162)
26%
12%
5%
1%
15%
41%
FY 26/27 FUNDING BY DIVISION
SENIOR CITIZEN RCTC (735A)

EMERGENCY MGMT PERFORMANCE
(761B)
PLANNING GRANTS (750)
DOC RECYCLING GRANT (800)
CDBG (915)
GRANT PROGRAMS (730)

SUBSTANCE ABUSE & MENTAL
HEALTH SERVICES (730)

HOMELSS PREVENTION PROGRAM
(730)
PARTY PARDNERS (735)
AQMD (156)
OPIOID SETTLEMENTS (772)

SUPPLEMENTAL LAW
ENFORCEMENT (772)
0 200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
FY 2024-2025 Actual FY 2025-2026 Amended
Budget
FY 2025-2026 Projected
Year-End
FY 2026-2027 Budget
Projection
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURES BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL SERVICES

OPERATIONS AND UTILITIES

SUPPLIES AND SERVICES

SALARIES & BENEFITS
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ALL GRANT FUNDS FUNDS
Recreation, Planning, Public Safety, Public Works Divisions

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
RIVCO TRANSPORTATION COMMISSION (122) $ 112,089 $ 120,494 $ 114,409 $ 125,781 EMERGENCY MGMT PERF GRANT (122) 9,512 5,661 5,634 2,513 LEAP GRANT (122) 31,485 - - -
DEPARTMENT OF PARKS & REC GRANT (122) 2,132 - - -
DOC RECYCLING GRANT (122) 39,936 65,500 40,819 -
SUBSTANCE ABUSE & MENTAL HEALTH GRANT (122) 561,951 - - - CA ENCAMPMENT RESPONSE GRANT (122) 370,747 - - -
OPIOID SETTLEMENTS (122) - 25,000 150,000 75,000
MILLION COACHES GRANT (122) 1,500 - - -
CDBG (123) 290,351 15,000 15,000 59,700
NANCY NEWMAN TRUST FUND (131) 2,385 2,500 18,000 2,700
AQMD (156) 34,496 33,600 33,800 33,600
SUPPLEMENTAL LAW ENFORCEMENT (162) 194,663 201,000 201,000 200,000 TOTAL FUNDING SOURCES $ 1,651,247 $ 468,755 $ 578,662 $ 499,294

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
SENIOR CITIZEN RCTC (735A) $ 112,089 $ 120,494 $ 114,409 $ 125,781 EMERGENCY MGMT PERFORMANCE (761B) 9,512 5,661 5,634 2,513 PLANNING GRANTS (750) 31,485 - - -
DOC RECYCLING GRANT (800) 39,936 65,500 40,819 -
CDBG (915) 290,351 15,000 15,000 59,700
GRANT PROGRAMS (730) 3,632 - - -
SUBSTANCE ABUSE & MENTAL HEALTH SERVICES (730) 453,256 - - - HOMELSS PREVENTION PROGRAM (730) 370,747 - - -
PARTY PARDNERS (735) 24,276 32,000 26,020 24,900
AQMD (156) 37,044 4,400 37,044 4,400
OPIOID SETTLEMENTS (772) - - 150,000 75,000
SUPPLEMENTAL LAW ENFORCEMENT (772) 194,663 201,000 201,000 200,000 EXPENDITURES BY DIVISION $ 1,566,991 $ 444,055 $ 589,926 $ 492,294

MISCELLANEOUS GRANTS
122/123/131/156/162
Various
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ALL GRANT FUNDS FUNDS
Recreation, Planning, Public Safety, Public Works Divisions

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

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
SALARIES & BENEFITS $ 153,661 $ 191,015 $ 162,569 $ 132,575 SUPPLIES AND SERVICES 7,848 11,200 2,920 2,900
OPERATIONS AND UTILITIES 13,172 15,326 15,326 14,080
CONTRACTUAL AND PROFESSIONAL SERVICES 226,149 201,000 351,000 275,000 MISCELLANEOUS 834,935 7,755 7,755 8,228
INTERNAL SERVICE FUND CHARGES 10,290 10,598 10,598 10,798 CAPITAL OUTLAY 286,813 5,661 5,634 47,213
TRANSFERS 34,124 1,500 34,124 1,500
TOTAL EXPENDITURES BY TYPE $ 1,566,991 $ 444,055 $ 589,926 $ 492,294 57

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MISCELLANEOUS GRANTS FUND FUND 122
Revenue Detail
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
REVENUE - 122-000
53206 Emergency Management Performance Grant $ 9,512 $ 5,661 $ 5,634 $ 2,513 53209 Substance Abuse & Mental Health Serv Admin 561,951 - - - 53211 CA Encampment Response Resolution Grant 370,747 - - - 53241 LEAP Grant 31,485 - - -
53310 DOC Recycling Grant 39,936 65,500 40,819 -
53315 Department of Parks & Rec 2,132 - - -
53500 Riv Co Transportation Commission 112,089 120,494 114,409 125,781 53502 Opioid Settlements - 25,000 150,000 75,000
56265 Million Coaches Grant 1,500 - - -
Total Revenue $ 1,129,352 $ 216,655 $ 310,862 $ 203,294 COMMUNITY DEVELOPMENT BLOCK GRANT FUND FUND 123
Revenue Detail
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
REVENUE - 123-000
53200 Community Development Block Grant $ 277,301 $ - $ - $ 44,700 53200.1 Senior Recreation and Community 13,050 15,000 15,000 15,000 Total Revenue $ 290,351 $ 15,000 $ 15,000 $ 59,700
NANCY NEWMAN TRUST FUND FUND 131
Revenue Detail
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
REVENUE - 131-000
56800.10 Party Pardner Special Donation $ - $ 500 $ 17,500 $ 2,500 54200 Interest Income 2,385 2,000 500 200
Total Revenue $ 2,385 $ 2,500 $ 18,000 $ 2,700

MISCELLANEOUS GRANTS
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SUPPLEMENTAL LAW ENFORCEMENT FUND FUND 162
Revenue Detail
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
REVENUE - 162-000
53260 Supplemental Law - AB1378 $ 194,663 $ 201,000 $ 201,000 $ 200,000 Total Revenue $ 194,663 $ 201,000 $ 201,000 $ 200,000
Note: Expenditure Details are in Community Development, Recreation and Sheriff's Departmental budgets.

MISCELLANEOUS GRANTS
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AIR QUALITY IMPROVEMENT FUND FUND 156
Air Quality Improvement Trust
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
REVENUE - 000
53455 AQMD Grant $ 33,414 $ 33,000 $ 33,000 $ 33,000
54200 Interest Income 1,082 600 800 600
Total Revenue $ 34,496 $ 33,600 $ 33,800 $ 33,600
EXPENDITURES - 900
30415 Special Departmental 2,920 2,900 2,920 2,900
Subtotal - Supplies and Services 2,920 2,900 2,920 2,900 44100 Transfer Out 32,624 - 32,624 -
44100.121 Transfer Out to Fund 121 1,500 1,500 1,500 1,500 Subtotal - Transfers 34,124 1,500 34,124 1,500
Total Expenditures $ 37,044 $ 4,400 $ 37,044 $ 4,400

MISCELLANEOUS GRANTS
The AB 2766 Subvention Program is a funding source for cities and counties to encourage the development of measures or projects that result in the reduction of motor vehicle emissions. Expenditures are not assigned to a specific department and are listed here for budgetary purposes.
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WATER FUND
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City of Norco, California
Water Fund - Summary of Revenues, Expenses and Working Capital Fiscal Year 2026-2027
Account Number Revenue Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
54200 Interest Income $ 337,018 $ 150,000 $ 149,900 $ 150,000 57100 Water Usage Domestic 6,089,354 6,262,600 6,013,700 5,996,600 57102 Fixed Monthly Charges 6,079,916 5,669,300 6,482,000 7,165,300 57105 Water Tolls - Irrigation 875,132 940,000 781,400 744,200 57115 Energy Pass Through 65,572 69,200 66,900 67,500
57125 Bulk Water 129,511 108,700 90,100 72,900
57130 Reconnection Fee 63,469 75,000 48,700 41,900
57132 Other Service Fees 34,515 32,300 31,200 29,300
57521 Settlement Revenue 1,450,031 - 196,621 -
57915 Miscellaneous Charges 8,965 4,000 300 4,000
Total Revenues $ 15,133,482 $ 13,311,100 $ 13,860,821 $ 14,271,700 Expenses
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
Salaries and Benefits $ 1,925,286 $ 2,010,200 $ 1,678,921 $ 2,195,600 Employee Related Expenses 23,899 37,500 20,500 37,500
Supplies and Services 507,794 686,650 374,650 689,300
Maintenance and Rentals 40,763 87,000 8,500 87,000
Operations and Utilities 6,832,860 7,431,200 7,464,800 8,482,200 Contractual and Professional Services 1,105,971 1,222,635 867,800 1,061,300 Miscellaneous 1,373,716 2,207,835 2,207,835 2,202,772
Internal Service Fund Charges 361,100 674,750 674,750 681,800 Capital Outlay - 130,000 92,000 130,000
Transfers Out 129,100 129,100 129,100 129,100
Total Expenses $ 12,300,489 $ 14,616,870 $ 13,518,856 $ 15,696,572 Revenues Over (Under) Expenses $ 341,964 $ (1,424,872)
Estimated Beginning Working Capital 13,809,387 14,151,351 Estimated Ending Working Capital $ 14,151,351 $ 12,726,480 63

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ADMINISTRATION FUND 124
Human Resources Division 703
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 17,109 $ 20,800 $ 11,897 $ 22,200 30105 Part-Time Salaries - - 1,182 -
30110 Salaries, Overtime - - 84 100
30200 PERS Retirement 2,600 2,900 1,605 3,000
30201 PERS Employer UAL 8,879 12,800 6,144 14,600
30205 Employee Group Insurance 3,168 6,200 1,569 4,900
30215 Medical Savings Account 29 100 8 100
30220 FICA/Medicare Insurance 253 400 190 400
30221 Administrative Leave Cash Out 188 200 200 200
30225 Sick Leave Buy Back 204 400 - 400
30226 Sick Leave Taken 555 - 259 -
30227 Sick Leave Payoff (68) - - -
30230 Annual Vacation Cash Out 300 600 - 700
30231 Vacation Taken 414 - 73 -
30232 Vacation Payoff (51) - 1,718 -
30235 Deferred Compensation - - 18 -
Subtotal - Salaries and Benefits 33,580 44,400 24,946 46,600 34100 Contractual Services - - 15,000 10,000
Subtotal - Contractual & Professional Svcs - - 15,000 10,000 TOTAL EXPENSES $ 33,580 $ 44,400 $ 39,946 $ 56,600

WATER FUND
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FINANCES DEPARTMENT FUND 124
Financial Administration & Call Center Division 706
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Reguest
30100 Salaries, Full Time $ 202,163 $ 251,400 $ 209,435 $ 305,400 30105 Salaries, Part Time 4,536 11,600 8,893 12,100
30110 Salaries, Overtime 2,483 3,000 2,500 3,000
30200 PERS Retirement 17,685 20,100 18,120 24,300
30201 PERS Employer UAL 6,394 1,100 3,003 1,300
30205 Employee Group Insurance 47,352 50,500 42,058 60,700 30210 Vehicle Allowance 404 1,200 1,161 1,200
30212 Cell Phone Stipend 158 - 142 -
30215 Medical Savings Account 342 400 380 400
30220 FICA/Medicare Insurance 3,343 3,900 3,202 4,700
30221 Administrative Leave Cash Out 831 3,100 3,100 3,200 30224 Sick Leave Taken Part Time - - 726 -
30225 Sick Leave Buy Back 593 3,000 976 3,000
30226 Sick Leave Taken 5,883 - 9,619 -
30228 Comp Taken 938 - 6 -
30227 Sick Leave Payoff (721) - - -
30229 Comp Payoff (115) - - -
30230 Annual Vacation Cash Out 1,282 2,400 2,400 2,500
30231 Vacation Taken 6,790 - 6,299 -
30232 Vacation Payoff (364) - 1,605 -
30235 Deferred Compensation 113 300 222 400
30255 Tuition Reimbursement - 600 200 400
Subtotal - Salaries and Benefits 300,091 352,600 314,046 422,600 30300 Conferences and Meetings 881 7,000 7,000 7,000
Subtotal - Employee Related Expenses 881 7,000 7,000 7,000 30400 Office Supplies 2,359 3,450 3,450 3,500
30405 Printing & Copies 9,850 10,000 10,000 12,600
30410 Postage 36,080 36,500 36,500 36,500
30415 Special Departmental 170 700 700 700
30430 Small Office Equipment 95 - - -
Subtotal - Supplies and Services 48,554 50,650 50,650 53,300 32105 Equipment Rental (2,603) 3,000 3,000 3,000
Subtotal - Maintenance & Rentals (2,603) 3,000 3,000 3,000 34100 Contractual Services 32,304 65,400 65,400 65,400
34125 Accounting & Auditing 10,849 12,400 12,400 12,900 34130 Financial Services 16,465 23,000 23,000 23,000
Subtotal - Contractual & Professional Svcs 59,618 100,800 100,800 101,300 42110 Computing and Comm. Equip Replacement 3,800 5,200 5,200 5,300 42115 Computing and Communications Operations 61,100 34,800 34,800 36,800 Subtotal - Internal Service Charges 64,900 40,000 40,000 42,100 TOTAL EXPENSES $ 471,441 $ 554,050 $ 515,496 $ 629,300

WATER FUND
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PUBLIC WORKS DEPARTMENT FUND 124
Engineering Division 800
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 231,212 $ 245,600 $ 165,012 $ 282,400 30110 Salaries, Overtime 251 400 300 400
30200 PERS Retirement 22,934 19,600 14,597 22,400
30201 PERS Employer UAL 26,429 1,100 775 1,200
30205 Employee Group Insurance 38,078 40,500 29,808 32,400 30210 Vehicle Allowance 1,144 3,600 1,393 1,500
30212 Cell Phone Stipend 135 - - -
30215 Medical Savings Account 196 300 99 300
30220 FICA/Medicare Insurance 3,993 3,600 2,397 4,200
30221 Administrative Leave Cash Out 2,721 3,200 3,200 3,300 30225 Sick Leave Buy Back 3,411 4,300 2,631 4,400
30226 Sick Leave Taken 5,822 - 4,170 -
30227 Sick Leave Taken 7,954 - - -
30230 Annual Vacation Cash Out 626 2,800 2,800 2,900
30231 Vacation Taken 12,185 - 9,828 -
30232 Vacation Payoff 10,555 - 1,494 -
30235 Deferred Compensation - 100 8 100
Subtotal - Salaries and Benefits 367,647 325,100 238,512 355,500 TOTAL EXPENSES $ 367,647 $ 325,100 $ 238,512 $ 355,500

WATER FUND
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PUBLIC WORKS DEPARTMENT FUND 124
Water Operations Division 804
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 606,026 $ 685,400 $ 580,234 $ 767,000 30110 Salaries, Overtime 194,195 165,000 145,000 150,000 30200 PERS Retirement 65,854 68,100 58,936 74,900
30201 PERS Employer UAL 114,575 149,900 110,545 167,700 30205 Employee Group Insurance 158,973 184,400 138,414 174,600 30212 Cell Phone Stipend 120 - 114 -
30215 Medical Savings Account 283 400 352 400
30220 FICA/Medicare Insurance 12,572 12,400 10,516 13,300 30221 Administrative Leave Cash Out 1,584 3,200 3,200 3,300 30225 Sick Leave Buy Back 3,673 6,600 4,178 6,800
30226 Sick Leave Taken 21,537 - 18,556 -
30227 Sick Leave Payoff 5,651 - - -
30228 Comp Taken 331 - 485 -
30229 Comp Payoff 533 - - -
30230 Annual Vacation Cash Out 4,446 5,700 8,302 5,900
30231 Vacation Taken 19,856 - 18,087 -
30232 Vacation Payoff 9,374 - 4,498 -
30245 Workers Compensation 4,385 7,000 - 7,000
Subtotal - Salaries and Benefits 1,223,968 1,288,100 1,101,417 1,370,900 30300 Conferences and Meetings 6,992 15,000 3,000 15,000 30310 Uniforms & Safety Gear 12,144 10,500 9,000 10,500 30320 Dues, Memberships and Subscriptions 3,882 5,000 1,500 5,000 Subtotal - Employee Related 23,018 30,500 13,500 30,500 30400 Office Supplies 1,195 3,000 2,000 3,000
30415 Special Departmental 435,252 425,000 315,000 425,000 30425 Small Tools 6,416 8,000 7,000 8,000
30430 Small Office Equipment 16,376 - - -
30471 Pension Trust Contribution - 200,000 - 200,000
Subtotal - Supplies and Services 459,240 636,000 324,000 636,000 32105 Equipment Rental 1,640 3,000 3,000 3,000
32200 Building and Ground Maintenance 3,092 6,000 2,500 6,000 32450 Well & Pump Maintenance 38,635 75,000 - 75,000
Subtotal - Maintenance & Rentals 43,366 84,000 5,500 84,000 33100.10 Water Charges 18,068 17,000 13,000 17,000
33100.20 Electricity Charges 476,839 500,000 400,000 400,000 33100.25 Natural Gas 346 500 200 500
33100.30 Telephone Charges 3,263 2,700 2,600 2,700
33100.35 Wireless 8,735 11,000 8,000 11,000
33105 Purchased Water 6,325,609 6,900,000 7,041,000 8,051,000 Subtotal - Operations & Utilities 6,832,860 7,431,200 7,464,800 8,482,200 34100 Contractual Services 1,043,795 1,119,835 750,000 948,000 34130 Financial Services 2,558 2,000 2,000 2,000
Subtotal - Contractual & Professional Svcs 1,046,353 1,121,835 752,000 950,000

WATER FUND
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WATER FUND
35100 Interest Payments $ 817,316 $ 793,619 $ 793,619 $ 763,988 35105 Principal Payments - 601,916 601,916 626,484
35150 Administrative Overhead 556,400 812,300 812,300 812,300 Subtotal - Miscellaneous 1,373,716 2,207,835 2,207,835 2,202,772 42100 Vehicle Operations and Maintenance 94,300 114,300 114,300 135,200 42105 Vehicle Replacement Charges 125,400 113,450 113,450 94,600 42110 Computing and Comm. Equip Replacement 3,200 4,600 4,600 4,700 42115 Computing and Communications Operations 73,300 48,700 48,700 51,500 42220 Self Insured Expenses - 323,700 323,700 323,700
42225 Self Insured Settlements - 30,000 30,000 30,000
Subtotal - Internal Service Charges 296,200 634,750 634,750 639,700 43100 Equipment - 50,000 12,000 50,000
43110 Automotive Equipment - 50,000 50,000 50,000
43115 Building Improvements - 30,000 30,000 30,000
Subtotal - Capital Outlay - 130,000 92,000 130,000
44100.12 Transfer Out to Fund 121 129,100 129,100 129,100 129,100 Subtotal - Transfers 129,100 129,100 129,100 129,100
TOTAL EXPENSES $ 11,427,821 $ 13,693,320 $ 12,724,902 $ 14,655,172 54200 Interest Income $ 337,018 $ 150,000 $ 149,900 $ 150,000 57100 Water Tolls - Residential 6,089,354 6,262,600 6,013,700 5,996,600 57102 Fixed Monthly Water Charge 6,079,916 5,669,300 6,482,000 7,165,300 57105 Irrigation - Residential 875,132 940,000 781,400 744,200 57115 Energy Pass Thru 65,572 69,200 66,900 67,500
57125 Bulk Water 129,511 108,700 90,100 72,900
57130 Reconnection & Coll. Fees 63,469 75,000 48,700 41,900 57132 Other Service Fees 34,515 32,300 31,200 29,300
57521 Settlement Revenue 1,450,031 - 196,621 -
57915 Miscellaneous Revenue 8,965 4,000 300 4,000
TOTAL REVENUES $ 15,133,482 $ 13,311,100 $ 13,860,821 $ 14,271,700 68

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RECYCLED WATER
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City of Norco, California
Recycled Water Fund - Summary of Revenues, Expenses and Working Capital Fiscal Year 2026-2027
Account
Number Revenue Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
53254 Miscellaneous Federal Grant $ - $ 2,600,000 $ 2,600,000 $ 2,600,000 Total Revenues $ - $ 2,600,000 $ 2,600,000 $ 2,600,000
Expenses
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
Contractual and Professional Services $ 25,858 $ 20,000 $ 500 $ 20,000 44100.159 Transfers Out 599,013 2,760,000 2,760,000 2,000,000 Total Expenses $ 624,871 $ 2,780,000 $ 2,760,500 $ 2,020,000 Revenues Over (Under) Expenses $ (160,500) $ 580,000
Estimated Beginning Working Capital 2,363,863 2,203,363 Estimated Ending Working Capital $ 2,203,363 $ 2,783,363 71

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PUBLIC WORKS DEPARTMENT FUND 166
Recycled Water Division 808
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ 25,858 $ 20,000 $ 500 $ 20,000 Subtotal - Contractual & Professional Svcs 25,858 20,000 500 20,000 44100.159 Transfers Out 599,013 2,760,000 2,760,000 2,000,000 Subtotal - Transfers 599,013 2,760,000 2,760,000 2,000,000 TOTAL EXPENSES $ 624,871 $ 2,780,000 $ 2,760,500 $ 2,020,000 53254 Miscellaneous Federal Grant $ - $ 2,600,000 $ 2,600,000 $ 2,600,000 TOTAL REVENUES $ - $ 2,600,000 $ 2,600,000 $ 2,600,000

RECYLED WATER FUND
72

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SEWER FUND
73

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City of Norco, California
Sewer Fund - Summary of Revenues, Expenses and Working Capital Fiscal Year 2026-2027
Account
Number Revenue Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
54200 Interest Income $ 225,164 $ 100,000 $ 127,254 $ 100,000 54200.10 City of Corona Loan Payment - Interest 96,174 88,435 88,435 80,180 54202 City of Corona Loan Payment - Principal - 270,853 262,964 270,853 57145 Sewer Service Charges 7,608,511 7,610,000 7,491,183 7,492,200 Total Revenues $ 7,929,850 $ 8,069,288 $ 7,969,836 $ 7,943,233 Expenses
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
Salaries and Benefits $ 816,568 $ 846,350 $ 683,623 $ 977,500 Employee Related Expenses 19,785 35,500 19,500 35,500
Supplies and Services 71,516 271,350 57,850 274,000
Maintenance and Rentals 29,501 42,000 36,000 42,000
Operations and Utilities 106,000 111,800 89,400 111,800 Contractual and Professional Services 3,034,134 3,600,000 3,615,000 3,610,500 Miscellaneous 1,048,029 1,931,304 1,931,304 1,926,247
Internal Service Fund Charges 303,600 258,750 258,750 256,500 Capital Outlay - 180,500 - 180,500
Transfers Out 129,100 129,100 129,100 129,100
Total Expenses $ 5,558,234 $ 7,406,654 $ 6,820,527 $ 7,543,647 Revenues Over (Under) Expenses $ 1,149,309 $ 399,586
Estimated Beginning Working Capital 5,228,060 6,377,369 Estimated Ending Working Capital $ 6,377,369 $ 6,776,955 75

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ADMINISTRATION FUND 126
Human Resources Division 703
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 17,109 $ 20,800 $ 11,897 $ 22,200 30105 Part-Time Salaries - - 1,182 -
30110 Salaries, Overtime - - 84 -
30200 PERS Retirement 2,600 2,900 1,604 3,000
30201 PERS Employer UAL 8,879 12,800 6,144 14,600
30205 Employee Group Insurance 3,165 6,200 1,569 4,900
30215 Medical Savings Account 29 100 8 100
30220 FICA/Medicare Insurance 253 400 190 400
30221 Administrative Leave Cash Out 188 200 200 200
30225 Sick Leave Buy Back 204 400 - 400
30226 Sick Leave Taken 555 - 259 -
30227 Sick Leave Payoff (102) - - -
30230 Annual Vacation Cash Out 300 600 - 700
30231 Vacation Taken 414 - 73 -
30232 Vacation Payoff (76) - 1,718 -
30235 Deferred Compensation - - 18 -
Subtotal - Salaries and Benefits 33,517 44,400 24,947 46,500 34100 Contractual Services - - 15,000 10,000
Subtotal - Contractual & Professional Svcs - - 15,000 10,000 TOTAL EXPENSES $ 33,517 $ 44,400 $ 39,947 $ 56,500

SEWER FUND
76

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FINANCE DEPARTMENT FUND 126
Financial Administration & Call Center Division 706
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Reguest
30100 Salaries, Full Time $ 176,249 $ 213,800 $ 173,825 $ 264,700 30105 Salaries, Part Time 4,536 11,600 8,893 12,100
30110 Salaries, Overtime 2,483 3,000 2,500 2,500
30200 PERS Retirement 15,269 17,100 15,094 21,000
30201 PERS Employer UAL 3,976 900 2,841 1,100
30205 Employee Group Insurance 43,227 44,600 36,932 54,600 30210 Vehicle Allowance 242 800 800 800
30212 Cell Phone Stipend 98 - - -
30215 Medical Savings Account 281 300 287 300
30220 FICA/Medicare Insurance 2,956 3,400 2,686 4,100
30221 Administrative Leave Cash Out 651 2,000 2,000 2,000 30224 Sick Leave Taken Part Time - - 726 -
30225 Sick Leave Buy Back 497 600 976 1,000
30226 Sick Leave Taken 5,358 - 7,773 -
30228 Comp Taken 938 - 4 -
30230 Annual Vacation Cash Out 1,282 1,900 515 2,000
30231 Vacation Taken 6,101 - 5,743 -
30235 Deferred Compensation 113 100 222 100
30255 Tuition Reimbursement - 600 200 400
Subtotal - Salaries and Benefits 262,451 300,700 262,017 366,700 30300 Conferences and Meetings 881 7,000 7,000 7,000
Subtotal - Employee Related 881 7,000 7,000 7,000
30400 Office Supplies 2,294 3,450 3,450 3,500
30405 Printing & Copies 9,850 10,000 10,000 12,600
30410 Postage 36,080 36,500 36,500 36,500
30415 Special Departmental 170 700 700 700
Subtotal - Supplies and Services 48,395 50,650 50,650 53,300 32105 Equipment Rental (2,603) 3,000 3,000 3,000
Subtotal - Maintenance & Rentals (2,603) 3,000 3,000 3,000 34100 Contractual Services 32,304 64,600 64,600 64,600
34125 Accounting & Auditing 10,849 12,400 12,400 12,900 34130 Financial Services 15,551 23,000 23,000 23,000
Subtotal - Contractual & Professional Svcs 58,704 100,000 100,000 100,500 42110 Computing and Comm. Equip Replacement 3,200 4,600 4,600 4,700 42115 Computing and Communications Operations 61,100 34,800 34,800 36,800 Subtotal - Internal Service Charges 64,300 39,400 39,400 41,500 TOTAL EXPENSES $ 432,127 $ 500,750 $ 462,067 $ 572,000

SEWER FUND
77

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PUBLIC WORKS DEPARTMENT FUND 126
Engineering Division 800
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 164,023 $ 173,200 $ 129,539 $ 200,500 30110 Salaries, Overtime 140 250 100 300
30200 PERS Retirement 17,084 13,800 11,216 15,900
30201 PERS Employer UAL 26,251 800 601 900
30205 Employee Group Insurance 25,870 27,900 21,727 23,600 30210 Vehicle Allowance 1,144 2,700 1,393 1,500
30212 Cell Phone Stipend 135 - - -
30215 Medical Savings Account 174 200 122 200
30220 FICA/Medicare Insurance 2,890 2,600 1,880 3,000
30221 Administrative Leave Cash Out 2,069 3,200 3,200 3,300 30225 Sick Leave Buy Back 2,456 4,300 2,239 4,400
30226 Sick Leave Taken 3,465 - 2,412 -
30227 Sick Leave Payoff 8,032 - - -
30230 Annual Vacation Cash Out 626 2,800 2,800 2,900
30231 Vacation Taken 7,410 - 6,248 -
30232 Vacation Payoff 10,689 - 1,212 -
Subtotal - Salaries and Benefits 272,458 231,750 184,688 256,500 TOTAL EXPENSES $ 272,458 $ 231,750 $ 184,688 $ 256,500

SEWER FUND
78

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PUBLIC WORKS DEPARTMENT FUND 126
Sewer Operations Division 809
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 126,922 $ 137,500 $ 88,084 $ 155,400 30110 Salaries, Overtime 16,387 15,000 15,000 17,500
30200 PERS Retirement 15,880 15,600 12,564 17,600
30201 PERS Employer UAL 37,257 50,800 49,676 61,500
30205 Employee Group Insurance 30,611 34,800 23,207 39,300 30212 Cell Phone Stipend 420 - 398 -
30215 Medical Savings Account 20 100 25 100
30220 FICA/Medicare Insurance 2,244 2,300 1,495 2,600
30221 Administrative Leave Cash Out 113 3,200 3,200 3,300 30225 Sick Leave Buy Back 262 5,700 298 5,900
30226 Sick Leave Taken 6,175 - 6,479 -
30227 Sick Leave Payoff (541) - - -
30228 Comp Taken 1,159 - 1,696 -
30229 Comp Payoff (172) - - -
30230 Annual Vacation Cash Out 318 3,000 593 3,100
30231 Vacation Taken 4,897 - 5,570 -
30232 Vacation Payoff (56) - 3,686 -
30245 Workers Compensation 6,247 1,000 - 1,000
30255 Tuition Reimbursement - 500 - 500
Subtotal - Salaries and Benefits 248,142 269,500 211,972 307,800 30300 Conferences and Meetings 6,125 15,000 4,000 15,000 30310 Uniforms & Safety Gear 11,246 10,500 7,500 10,500 30320 Dues, Memberships and Subscriptions 1,534 3,000 1,000 3,000 Subtotal - Employee Related 18,904 28,500 12,500 28,500 30400 Office Supplies 410 700 200 700
30415 Special Departmental 9,514 15,000 5,000 15,000
30425 Small Tools 4,814 5,000 2,000 5,000
30430 Small Office Equipment 8,383 - - -
30471 Pension Trust Contribution - 200,000 - 200,000
Subtotal - Supplies and Services 23,121 220,700 7,200 220,700 32105 Equipment Rental 127 2,000 - 2,000
32200 Building and Ground Maintenance 3,241 5,000 1,000 5,000 32450 Well & Pump Maintenance 28,736 32,000 32,000 32,000 Subtotal - Maintenance & Rentals 32,104 39,000 33,000 39,000 33100.20 Electricity Charges 95,429 100,000 80,000 100,000 33100.25 Natural Gas 346 500 200 500
33100.30 Telephone Charges 1,629 1,300 1,200 1,300
33100.35 Wireless 8,595 10,000 8,000 10,000
Subtotal - Operations & Utilities 106,000 111,800 89,400 111,800 34100 Contractual Services 2,972,921 3,498,000 3,498,000 3,498,000 34130 Financial Services 2,509 2,000 2,000 2,000
Subtotal - Contractual & Professional Svcs 2,975,430 3,500,000 3,500,000 3,500,000

SEWER FUND
79

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SEWER FUND
35100 Interest Payments 697,829 666,960 666,960 630,397 35105 Principal Payments - 942,744 942,744 974,250
35150 Administrative Overhead 350,200 321,600 321,600 321,600 Subtotal - Miscellaneous 1,048,029 1,931,304 1,931,304 1,926,247 42100 Vehicle Operations and Maintenance 48,700 54,400 54,400 66,800 42105 Vehicle Replacement Charges 125,400 113,450 113,450 94,600 42110 Computing and Comm. Equip Replacement 4,100 6,700 6,700 6,800 42115 Computing and Communications Operations 61,100 34,800 34,800 36,800 42225 Self Insured Settlements - 10,000 10,000 10,000
Subtotal - Internal Service Charges 239,300 219,350 219,350 215,000 43100 Equipment - 50,000 - 50,000
43110 Automotive Equipment - 80,500 - 80,500
43115 Building Improvements - 50,000 - 50,000
Subtotal - Capital Outlay - 180,500 - 180,500
44100.12 Transfers Out to Fund 121 129,100 129,100 129,100 129,100 Subtotal - Transfers 129,100 129,100 129,100 129,100
TOTAL EXPENSES $ 4,820,132 $ 6,629,754 $ 6,133,826 $ 6,658,647 54200 Interest Income $ 225,164 $ 100,000 $ 127,254 $ 100,000 54200.10 City of Corona Loan Payment - Interest 96,174 88,435 88,435 80,180 54202 City of Corona Loan Payment - Principal - 270,853 262,964 270,853 57145 Sewer Service Charges 7,608,511 7,610,000 7,491,183 7,492,200 TOTAL REVENUES $ 7,929,850 $ 8,069,288 $ 7,969,836 $ 7,943,233 80

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VEHICLE REPLACEMENT
81

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Account
Number Description - Revenues
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
57625 Charges for Operations $ 301,597 $ 286,400 $ 286,400 $ 366,208 57630 Charges for Vehicle Replacement 461,500 349,449 349,449 372,300 54200 Interest 220,318 100,000 100,000 100,000
57500.10 City Maintenance Yard/Vehicles 110,275 15,000 5,000 5,000 57900 Sale of Property 21,536 - 28,952 20,000
59200 Transfer In 32,624 - - -
Total Revenues $ 1,147,851 $ 750,849 $ 769,801 $ 863,508 Expenditures
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
Miscellaneous $ 414,090 $ - $ - $ -
Internal Service Charges 473,357 450,000 450,000 530,000 Capital Outlay - 258,000 - 300,000
Transfers Out - 1,500,000 - -
Total Expenditures $ 887,447 $ 2,208,000 $ 450,000 $ 830,000 Revenues Over (Under) Expenditure $ 319,801 $ 33,508
Estimated Beginning Fund Balance 6,534,586 6,854,387
Estimated Ending Fund Balance $ 6,854,387 $ 6,887,895
City of Norco, California
Fleet Management Internal Service Fund
Estimated Revenues, Expenditures, and Working Capital
Budget Summary by Major Objects
83

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BENEFITS & INSURANCE
85

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86

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
INTEREST $ 25,602 $ 12,000 $ 15,000 $ 12,000
INTERNAL SERVICE OPERATIONS 1,700,700 1,653,100 1,653,100 1,652,900 TOTAL FUNDING SOURCES $ 1,726,302 $ 1,665,100 $ 1,668,100 $ 1,664,900

FUNDING BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
BENEFITS & INSURANCE $ 1,558,902 $ 1,653,100 $ 1,653,100 $ 1,652,900 TOTAL FUNDING BY DIVISION $ 1,558,902 $ 1,653,100 $ 1,653,100 $ 1,652,900

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
Internal Service Fund Charges $ 1,558,902 $ 1,653,100 $ 1,653,100 $ 1,652,900 TOTAL EXPENDITURES BY TYPE $ 1,558,902 $ 1,653,100 $ 1,653,100 $ 1,652,900 Revenues Over (Under) Expenditures $ 15,000 $ 12,000
Estimated Beginning Fund Balance (155,590) (140,590)
Estimated Ending Fund Balance $ (140,590) $ (128,590)

BENEFITS AND INSURANCE FUND
87

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BENEFITS & INSURANCE FUND FUND 134
Funding Sources and Uses Division 724
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
42200 Liability Insurance $ 1,067,928 $ 1,322,400 $ 1,322,400 $ 1,323,600 42220 Self- Insured Expenses - 50,400 50,400 50,500
42225 Self Insured Settlements 344,370 110,100 110,100 104,700 42230 Excess Workers Comp 146,604 170,200 170,200 174,100 Subtotal - Internal Service Charges 1,558,902 1,653,100 1,653,100 1,652,900 TOTAL EXPENDITURES $ 1,558,902 $ 1,653,100 $ 1,653,100 $ 1,652,900

BENEFITS AND INSURANCE FUND
88

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INFORMATION TECHNOLOGY
89

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INFORMATION TECHNOLOGY FUNDS 135
Information Technology Operations Divisions 901

INFORMATION TECHNOLOGY SUMMARY
3% 4%
93%
0%
FY 26/27 FUNDING SOURCES

INTEREST INCOME

CHARGES FOR

EQUIPMENT

REPLACEMENT

CHARGES FOR

OPERATIONS

CONTRIBUTIONS
5%
95%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Information Technology: 4 All Other FT Employees: 83
Total FY 26/27 City-Wide Full-time Positions: 87
100%
FY 26/27 EXPENDITURES BY DIVISION

INFORMATION
TECHNOLOGY (901)
0 200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
FY 2024-2025 Actual FY 2025-2026 Amended
Budget
FY 2025-2026 Projected
Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURES BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES
90

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INFORMATION TECHNOLOGY FUNDS 135
Information Technology Operations Divisions 901

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
INTEREST INCOME $ 73,822 $ 50,000 $ 50,000 $ 50,000
CHARGES FOR EQUIPMENT REPLACEMENT 70,600 99,000 99,000 98,800 CHARGES FOR OPERATIONS 1,149,200 675,900 675,900 698,800 TOTAL FUNDING SOURCES $ 1,293,622 $ 824,900 $ 824,900 $ 847,600

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
INFORMATION TECHNOLOGY (901) $ 918,070 $ 1,396,802 $ 1,358,953 $ 1,397,700 TOTAL EXPENDITURES BY DIVISION $ 918,070 $ 1,396,802 $ 1,358,953 $ 1,397,700

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 337,716 $ 443,700 $ 407,253 $ 223,100 EMPLOYEE RELATED EXPENDITURES 14,304 16,802 15,400 17,700 SUPPLIES AND SERVICES 163,558 493,500 493,500 466,300
MAINTENANCE AND RENTALS 3,346 62,100 62,100 9,000
OPERATIONS AND UTILITIES 65,860 119,500 119,500 119,700 CONTRACTUAL AND PROFESSIONAL SERVICES 63,466 261,200 261,200 536,900 MISCELLANEOUS 20,124 - - -
INTERNAL SERVICE FUND CHARGES 12,592 - - -
CAPITAL OUTLAY 237,105 - - 25,000
TOTAL EXPENDITURES BY TYPE $ 918,070 $ 1,396,802 $ 1,358,953 $ 1,397,700 REVENUES OVER (UNDER) EXPENDITURES $ (534,053) $ (550,100) ESTIMATED BEGINNING BALANCE 1,323,843 789,790
ESTIMATED ENDING FUND BALANCE $ 789,790 $ 239,690

INFORMATION TECHNOLOGY SUMMARY
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INFORMATION TECHNOLOGY FUND 135
OPERATIONS, HELP DESK AND REPLACEMENT Division 901
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 245,517 $ 328,900 $ 243,064 $ 150,100 30110 Salaries, Overtime 8,412 8,300 8,000 8,500
30200 PERS Retirement 20,657 26,200 20,380 11,900
30201 PERS Employer UAL 622 1,400 1,088 700
30205 Employee Group Insurance 31,263 52,400 32,858 21,400 30215 Medical Savings Account 241 500 217 500
30220 FICA/Medicare Insurance 4,182 5,000 3,640 3,000
30221 Admin Leave Buy Back 2,497 5,000 5,000 6,000
30225 Sick Leave Buy Back 3,702 6,000 6,322 8,000
30226 Sick Leave Taken 2,170 3,000 4,657 5,000
30227 Sick Leave Payoff - - 20,503 -
30228 Comp Time 919 - - -
30230 Annual Vacation Cash Out 3,746 7,000 7,000 8,000
30231 Vacation Taken 13,788 - 10,896 -
30232 Vacation Payoff - - 43,626 -
Subtotal - Salaries and Benefits 337,716 443,700 407,253 223,100 30300 Conferences and Meetings 10,352 10,100 10,100 11,000 30305 Auto Mileage 47 300 300 100
30320 Dues, Memberships and Subscriptions 3,905 6,402 5,000 6,600 Subtotal - Employee Related Expenditures 14,304 16,802 15,400 17,700 30400 Office Supplies 982 500 500 1,000
30410 Postage 12,923 18,900 18,900 19,000
30415 Special Departmental 8,646 5,000 5,000 7,500
30425 Small Tools 1,692 1,800 1,800 1,800
30430 Small Office Equipment 69,705 45,000 45,000 62,000 30435 Software Expense 551 128,100 128,100 40,300
30435.10 Software Maintenance & Support 69,058 294,200 294,200 334,700 Subtotal - Supplies and Services 163,558 493,500 493,500 466,300 32100 Office Equipment Maintenance 842 3,000 3,000 4,000 32105 Equipment Rental 2,504 59,100 59,100 5,000
Subtotal - Maintenance & Rentals 3,346 62,100 62,100 9,000 33100.35 Wireless 7,112 9,600 9,600 9,800
33100.40 Internet 58,748 109,900 109,900 109,900
Subtotal - Operations & Utilities 65,860 119,500 119,500 119,700 34100 Contractual Services 18,304 88,000 88,000 334,000 34100.80 Contractual-Security & Backup 37,569 108,800 108,800 109,300 34100.82 Contractual-Phone Maintenance 3,051 54,400 54,400 68,600 34105 Other Professional Services 4,543 10,000 10,000 25,000 Subtotal - Contractual & Professional Svcs 63,466 261,200 261,200 536,900 35100 Interest Expense 9,762 - - -
35515 Depreciation Expense 10,362 - - -
Subtotal - Miscellaneous 20,124 - - -

INFORMATION TECHNOLOGY SUMMARY
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INFORMATION TECHNOLOGY SUMMARY
42235 Compensated Absences $ 12,592 $ - $ - $ -
Subtotal - Internal Service Charges 12,592 - - -
35515.200 Depreciation Expense - GASB 87 37,855 - - -
35515.210 Depreciation Express - GASB 96 199,249 - - -
43100 Equipment - - - 25,000
Subtotal - Capital Outlay 237,105 - - 25,000
TOTAL EXPENDITURES $ 918,070 $ 1,396,802 $ 1,358,953 $ 1,397,700 54200 Interest Income $ 73,822 $ 50,000 $ 50,000 $ 50,000 57625 Equip Rental & Repair 70,600 99,000 99,000 98,800 57630 Internal Service Operations 1,149,200 675,900 675,900 698,800 57900 Sales of Property 490 - 500 -
TOTAL REVENUES $ 1,294,112 $ 824,900 $ 825,400 $ 847,600 93

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REDEVELOPMENT OBLIGATION

RETIREMENT FUND
95

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
REDEVELOPMENT PROPERTY TAXES $ 6,306,847 $ 6,311,165 $ 6,311,165 $ 6,741,677 OTHER REVENUES 358,076 - - -
INTEREST 200,647 50,000 150,000 100,000
TOTAL FUNDING SOURCES $ 6,865,570 $ 6,361,165 $ 6,461,165 $ 6,841,677

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
SUCCESSOR AGENCY - ROPS PROGRAM $ 2,593,739 $ 6,311,165 $ 6,311,165 $ 6,741,677 TOTAL EXPENDITURES BY DIVISION $ 2,593,739 6,311,165 6,311,165 6,741,677

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
Contractual and Professional Services $ 250,000 $ 250,000 $ 250,000 $ 250,000 Miscellaneous 2,343,739 6,061,165 6,061,165 6,491,677
TOTAL EXPENDITURES BY TYPE $ 2,593,739 $ 6,311,165 $ 6,311,165 $ 6,741,677

REDEVELOPMENT OBLIGATION RETIREMENT FUND
97

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REDEVELOPMENT OBLIGATION RETIREMENT FUND FUND 017
Division Various
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34102.10 City Services $ 250,000 $ 250,000 $ 250,000 $ 250,000 Subtotal - Contractual & Professional 250,000 250,000 250,000 250,000 35100 Interest Payments 2,343,739 2,236,165 2,236,165 2,066,677 35105 Principal Payments - 3,825,000 3,825,000 4,425,000 Subtotal - Miscellaneous 2,343,739 6,061,165 6,061,165 6,491,677 TOTAL EXPENDITURES $ 2,593,739 $ 6,311,165 $ 6,311,165 $ 6,741,677

REDEVELOPMENT OBLIGATION RETIREMENT FUND
98

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ADMINISTRATION
99

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

ADMINISTRATION SUMMARY
121/124/126

VARIOUS
96%
2% 2%
FY 26/27 FUNDING SOURCES

GENERAL FUND
(121)

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

TOTAL FULL-TIME AUTHORIZED PERSONNEL
City Manager: 1
City Clerk: 3
Communications: 2
Human Resources: 3
All Other FT Employees Total Employees: 78
Total FY 26/27 City-Wide Full-Time Positions: 87
25%
31%
18%
6%
20%
FY 26/27 EXPENDITURES BY

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

ECONOMIC
DEVELOPMENT (745)
HUMAN RESOURCES (703)
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
FY 2024-2025 Actual FY 2025-2026
Amended Budget
FY 2025-2026
Projected Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES
100

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
GENERAL FUND (121) $ 2,085,102 $ 1,890,000 $ 1,761,101 $ 2,100,800 WATER FUND (124) 33,580 44,400 39,946 56,600
SEWER FUND (126) 33,517 44,400 39,947 56,500
TOTAL FUNDING SOURCES $ 2,152,199 $ 1,978,800 $ 1,840,994 $ 2,213,900

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
CITY MANAGER (702) $ 704,752 $ 489,700 $ 489,213 $ 554,800 CITY CLERK (704) 666,591 597,100 563,205 697,800
COMMUNICATIONS (707) 404,173 455,900 453,873 399,400
ECONOMIC DEVELOPMENT (745) 50,250 50,000 50,000 125,000 HUMAN RESOURCES (703) 326,434 386,100 284,702 436,900
TOTAL EXPENDITURES BY DIVISION $ 2,152,199 $ 1,978,800 $ 1,840,994 $ 2,213,900

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 1,582,079 $ 1,540,700 $ 1,341,944 $ 1,650,500 EMPLOYEE RELATED EXPENDITURES 22,255 13,900 12,200 31,800 SUPPLIES AND SERVICES 106,352 59,400 56,950 109,800
OPERATIONS AND UTILITIES 4,691 4,500 4,600 5,600
CONTRACTUAL AND PROFESSIONAL SERVICES 116,415 175,800 245,800 234,300 MISCELLANEOUS 66,679 72,500 67,500 59,200
INTERNAL SERVICE FUND CHARGES 253,729 112,000 112,000 117,700 CAPITAL OUTLAY - - - 5,000
TOTAL EXPENDITURES BY TYPE $ 2,152,199 $ 1,978,800 $ 1,840,994 $ 2,213,900

ADMINISTRATION SUMMARY
121/124/126

VARIOUS
101

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Page Intentionally Left Blank
102

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CITY MANAGER
103

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ADMINISTRATION FUND 121
City Manager Division 702
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 341,649 $ 222,300 $ 173,548 $ 244,300 30200 PERS Retirement 33,774 34,100 33,998 37,400
30201 PERS Employer UAL 123,580 178,500 181,852 210,900 30205 Employee Group Insurance 24,985 9,400 9,423 10,400 30210 Vehicle Allowance 4,668 6,000 6,000 6,000
30212 Cell Phone Stipend 50 - 500 -
30215 Medical Savings Account 263 300 290 300
30220 FICA/Medicare Insurance 6,327 3,100 2,516 3,100
30221 Administrative Leave Cash Out 4,407 4,000 4,428 4,000 30225 Sick Leave Buy Back 4,216 4,000 - 4,500
30226 Sick Leave Taken - - 26,853 -
30227 Sick Leave Payoff 18,319 - - -
30230 Annual Vacation Cash Out 6,610 7,000 7,000 7,000
30231 Vacation Taken 6,410 - 21,805 -
30232 Vacation Payoff 31,278 - - -
Subtotal - Salaries and Benefits 606,536 468,700 468,213 527,900 30300 Conferences and Meetings 9,393 2,900 3,000 8,000
30320 Dues, Memberships and Subscriptions 1,004 1,200 900 1,200 Subtotal - Employee Related 10,397 4,100 3,900 9,200
30400 Office Supplies 1,023 200 400 200
Subtotal - Supplies and Services 1,023 200 400 200
33100.35 Wireless 998 800 800 800
Subtotal - Operations & Utilities 998 800 800 800
42110 Computing and Comm. Equip Replacement 1,900 1,900 1,900 2,000 42115 Computing and Communications Operations 36,700 14,000 14,000 14,700 42235 Compensated Absences 47,199 - - -
Subtotal - Internal Service Charges 85,799 15,900 15,900 16,700 TOTAL EXPENDITURES $ 704,752 $ 489,700 $ 489,213 $ 554,800

GENERAL FUND
104

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CITY CLERK
105

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ADMINISTRATION FUND 121
City Clerk Division 704
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 224,286 $ 244,100 $ 184,587 $ 253,400 30105 Salaries, Part Time 605 - 6,757 21,000
30107 Salaries, Part Time (20 Hour-PERS) 17,024 22,100 4,339 - 30110 Salaries, Overtime - - 200 500
30200 PERS Retirement 35,157 32,800 26,411 29,500
30201 PERS Employer UAL 107,479 122,400 113,102 110,400 30205 Employee Group Insurance 44,892 47,800 44,820 54,400 30210 Vehicle Allowance 4,814 4,800 4,318 4,800
30212 Cell Phone Stipend 850 - 488 -
30215 Medical Savings Account 542 600 433 600
30220 FICA/Medicare Insurance 3,934 3,900 2,840 4,000
30221 Administrative Leave Cash Out 2,825 3,500 - 3,500 30224 Sick Leave Taken - Part Time 629 - - -
30225 Sick Leave Buy Back 2,760 2,600 805 2,700
30226 Sick Leave Taken 9,572 - 11,883 -
30227 Sick Leave Payoff - - 9,747 -
30228 Comp Taken 198 - - -
30230 Annual Vacation Cash Out 2,689 3,900 - 3,900
30231 Vacation Taken 14,612 - 4,331 -
30232 Vacation Payoff 2,456 - 17,047 -
30235 Deferred Compensation - - 300 600
Subtotal - Salaries and Benefits 475,326 488,500 432,405 489,300 30300 Conferences and Meetings 1,227 900 500 10,800
30320 Dues, Memberships and Subscriptions 1,540 700 200 2,000 Subtotal - Employee Related 2,767 1,600 700 12,800
30400 Office Supplies 7,365 2,000 2,000 3,400
30410 Postage - 12,000 10,000 1,000
30430 Small Office Equipment 193 2,500 2,000 2,600
30445 Legal Advertising 3,459 7,000 7,000 5,000
30455 Election 58,334 - - 62,000
Subtotal - Supplies and Services 69,351 23,500 21,000 74,000 33100.35 Wireless 671 - 600 1,600
Subtotal - Operations & Utilities 671 - 600 1,600
34100 Contractual Services 25,921 20,000 45,000 48,500
Subtotal - Contractual & Professional Svcs 25,921 20,000 45,000 48,500 42110 Computing and Comm. Equip Replacement 4,200 7,800 7,800 7,800 42115 Computing and Communications Operations 73,300 55,700 55,700 58,800 42235 Compensated Absences 15,056 - - -
Subtotal - Internal Service Charges 92,556 63,500 63,500 66,600 43100 Equipment - - - 5,000
Subtotal - Capital Outlay - - - 5,000
TOTAL EXPENDITURES $ 666,591 $ 597,100 $ 563,205 $ 697,800

GENERAL FUND
106

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HUMAN RESOURCES
107

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ADMINISTRATION FUND 121
Human Resources Division 703
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 108,357 $ 131,400 $ 75,346 $ 140,200 30105 Part-Time Salaries - - 7,484 -
30110 Salaries, Overtime - - 531 500
30200 PERS Retirement 16,469 17,900 10,162 19,000
30201 PERS Employer UAL 56,232 80,900 38,914 92,400
30205 Employee Group Insurance 20,033 39,300 9,938 30,700 30215 Medical Savings Account 183 200 53 200
30220 FICA/Medicare Insurance 1,601 2,000 1,209 2,100
30221 Administrative Leave Cash Out 1,191 800 800 800
30225 Sick Leave Buy Back 1,292 2,000 - 2,000
30226 Sick Leave Taken 3,516 - 1,642 -
30230 Annual Vacation Cash Out 1,898 2,300 2,300 2,300
30231 Vacation Taken 2,623 - 459 -
30232 Vacation Payoff - - 17,685 -
30235 Deferred Compensation - - 187 -
Subtotal - Salaries and Benefits 213,393 276,800 166,709 290,200 30300 Conferences and Meetings 975 2,000 3,000 3,000
30320 Dues, Memberships and Subscriptions 45 600 1,000 800 Subtotal - Employee Related 1,020 2,600 4,000 3,800
30400 Office Supplies 414 300 1,000 1,000
30430 Small Office Equipment 445 - 1,000 1,000
Subtotal - Supplies and Services 858 300 2,000 2,000
33100.35 Wireless 1,255 1,500 1,000 1,000
Subtotal - Operations & Utilities 1,255 1,500 1,000 1,000 34100 Contractual Services - - 15,000 10,000
Subtotal - Contractual & Professional Svcs - - 15,000 10,000 42110 Computing and Comm. Equip Replacement 1,600 2,100 2,100 2,100 42115 Computing and Communications Operations 24,500 14,000 14,000 14,700 42235 Compensated Absences 16,710 - - -
Subtotal - Internal Service Charges 42,810 16,100 16,100 16,800 TOTAL EXPENDITURES $ 259,336 $ 297,300 $ 204,809 $ 323,800

GENERAL FUND
108

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WATER FUND
109

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SEWER FUND
110

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COMMUNICATIONS
111

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ADMINISTRATION FUND 121
Communications Division 707
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 164,771 $ 164,700 $ 169,358 $ 192,100 30110 Salaries, Overtime 4,558 8,500 6,132 8,500
30200 PERS Retirement 13,409 13,200 13,772 15,300
30201 PERS Employer UAL 403 700 736 800
30205 Employee Group Insurance 19,729 20,400 19,677 21,300 30212 Cell Phone Stipend 200 - - -
30215 Medical Savings Account 241 300 232 300
30220 FICA/Medicare Insurance 2,766 2,400 2,456 2,800
30221 Administrative Leave Cash Out 2,262 2,000 2,000 2,100 30225 Sick Leave Buy Back 2,445 2,500 3,453 3,600
30226 Sick Leave Taken 813 - - -
30228 Comp Taken 2,184 - - -
30230 Annual Vacation Cash Out 3,394 3,200 - 3,200
30231 Vacation Taken 2,554 - 1,027 -
30232 Vacation Payoff - - 5,881 -
Subtotal - Salaries and Benefits 219,727 217,900 224,723 250,000 30300 Conferences and Meetings 5,993 5,000 3,000 5,000
30305 Auto Mileage 627 - - 200
30320 Dues, Memberships and Subscriptions 1,202 600 600 800 Subtotal - Employee Related 7,821 5,600 3,600 6,000
30400 Office Supplies 1,034 200 200 200
30405 Printing & Copies 283 300 300 300
30415 Special Departmental 20,942 1,500 1,500 1,500
30416 City Merchandise 5,137 7,500 7,500 7,500
30435 Software Expense 3,720 3,400 3,400 3,400
30435.10 Software Maintenance and Support - 18,500 16,650 16,700 30440 Advertising and Promotion 4,003 4,000 4,000 4,000 Subtotal - Supplies and Services 35,119 35,400 33,550 33,600 33100.35 Wireless 1,769 2,200 2,200 2,200
Subtotal - Operations & Utilities 1,769 2,200 2,200 2,200 34100 Contractual Services 9,900 85,000 85,000 10,000
34100.60 Gateway Sign Maintenance 7,348 8,000 8,000 8,000 34100.65 Gateway Sign Replacement Charges 22,897 12,000 12,000 12,000 34130 Financial Services 348 800 800 800
Subtotal - Contractual & Professional Svcs 40,494 105,800 105,800 30,800 35270 Community Promotion 8,019 10,000 10,000 10,000
35271 Community Outreach 15,684 35,000 30,000 20,000
35311 Sixth Street Banner Program 24,339 4,200 4,200 4,200 35312 State of the City 18,637 23,300 23,300 25,000
Subtotal - Miscellaneous 66,679 72,500 67,500 59,200
42110 Computing and Comm. Equip Replacement 1,900 2,500 2,500 2,900 42115 Computing and Communications Operations 24,500 14,000 14,000 14,700 42235 Compensated Absences 6,164 - - -
Subtotal - Internal Service Charges 32,564 16,500 16,500 17,600 TOTAL EXPENDITURES $ 404,173 $ 455,900 $ 453,873 $ 399,400

GENERAL FUND
112

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ADMINISTRATION FUND 121
Communications Division 707
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request

GENERAL FUND
55290 Sixth Street Gateway Sign Advertising $ 30,245 $ 25,000 $ 20,000 $ 20,000 55291 Sixth Street Banner Program 4,200 4,200 2,400 4,200 57734 Trademark and Licensing Fees - 100 - 100
57735 State of the City Sponsorship 11,500 8,000 15,000 10,000 57902 Sale of Merchandise 7,793 7,500 5,000 6,500
TOTAL REVENUES $ 53,738 $ 44,800 $ 42,400 $ 40,800
113

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Page Intentionally Left Blank
114

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ECONOMIC DEVELOPMENT
115

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ADMINISTRATION FUND 121
Economic Development Division 745
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30300 Conferences and Meetings $ 250 $ - $ - $ -
Subtotal - Employee Related 250 - - -
34100 Contractual Services 50,000 50,000 50,000 125,000 Subtotal - Contractual & Professional Svcs 50,000 50,000 50,000 125,000 TOTAL EXPENDITURES $ 50,250 $ 50,000 $ 50,000 $ 125,000

GENERAL FUND
116

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COMMUNITY

DEVELOPMENT
117

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

COMMUNITY DEVELOPMENT SUMMARY
100%
0%
FY 26/27 FUNDING SOURCES

GENERAL FUND
(121)

MISCELLANEOUS
GRANT (122)
13%
87%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Community Development: 11 All Other FT Employees: 76
54%
22%
24%
FY 26/27 EXPENDITURES BY

DIVISION
PLANNING (750)
CODE

ENFORCEMENT
(751)

BUILDING SAFETY
(752)
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
FY 2024-2025 Actual FY 2025-2026
Amended Budget
FY 2025-2026
Projected Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

INTERNAL SERVICE FUND CHARGES

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
Total FY 26/27 City-Wide Full-time Positions : 87
118

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Projection
GENERAL FUND (121) $ 1,953,420 $ 2,336,700 $ 2,202,704 $ 1,956,200 MISCELLANEOUS GRANT (122) 31,485 - - -
TOTAL FUNDING SOURCES $ 1,984,905 $ 2,336,700 $ 2,202,704 $ 1,956,200

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2023-2024
Amended
Budget
FY 2023-2024
Projected
Year-End
FY 2026-2027
Budget
Request
PLANNING (750) $ 1,043,610 $ 1,345,000 $ 1,268,829 $ 1,054,800 CODE ENFORCEMENT (751) 262,601 453,600 404,887 423,800
BUILDING SAFETY (752) 678,694 538,100 528,988 477,600
TOTAL EXPENDITURES BY DIVISION $ 1,984,905 $ 2,336,700 $ 2,202,704 $ 1,956,200

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 1,123,225 $ 1,045,200 $ 1,105,456 $ 1,366,100 EMPLOYEE RELATED EXPENDITURES 11,416 18,000 18,448 27,000 SUPPLIES AND SERVICES 11,496 34,500 32,700 28,000
OPERATIONS AND UTILITIES 5,787 7,100 7,100 7,000
CONTRACTUAL AND PROFESSIONAL SERVICES 651,270 1,129,100 936,200 431,000 INTERNAL SERVICE FUND CHARGES 181,712 102,800 102,800 97,100 TOTAL EXPENDITURES BY TYPE $ 1,984,905 $ 2,336,700 $ 2,202,704 $ 1,956,200

COMMUNITY DEVELOPMENT SUMMARY
119

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Page Intentionally Left Blank
120

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PLANNING
121

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Planning Division 750
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 279,599 $ 262,300 $ 197,818 $ 400,300 30110 Salaries, Overtime 56 - - 500
30200 PERS Retirement 36,871 33,100 30,861 45,700
30201 PERS Employer UAL 93,289 133,100 132,201 164,100
30205 Employee Group Insurance 39,102 56,800 27,765 45,800 30210 Vehicle Allowance 4,814 4,800 3,993 4,800
30215 Medical Savings Account 562 600 482 600
30220 FICA/Medicare Insurance 4,805 3,900 2,868 5,900
30221 Administrative Leave Cash Out 3,407 4,500 - 4,600 30225 Sick Leave Buy Back 3,833 5,800 - 5,800
30226 Sick Leave Taken 11,479 - 37,846 -
30227 Sick Leave Payoff - - 82,981 -
30228 Comp Taken - - 307 -
30230 Annual Vacation Cash Out 4,678 4,700 - 3,500
30231 Vacation Taken 20,245 - 3,520 -
30232 Vacation Payoff 4,794 - 72,787 -
Subtotal - Salaries and Benefits 507,535 509,600 593,429 681,600 30300 Conferences and Meetings 8,169 8,400 8,400 11,400 30310 Uniforms & Safety Gear - 500 500 750
30320 Dues, Memberships and Subscriptions 1,244 1,600 1,600 1,950 Subtotal - Employee Related 9,413 10,500 10,500 14,100
30400 Office Supplies 1,013 1,200 1,200 1,000
30415 Special Departmental 1,078 16,500 16,500 1,500
30430 Small Office Equipment 39 1,200 1,200 1,000
30445 Legal Advertising 3,500 3,500 3,500 15,000
Subtotal - Supplies and Services 5,630 22,400 22,400 18,500 33100.30 Telephone Charges 10 100 100 -
33100.35 Wireless 1,456 2,500 2,500 2,500
Subtotal - Operations & Utilities 1,466 2,600 2,600 2,500 34100 Contractual Services 402,904 760,000 600,000 296,000 Subtotal - Contractual & Professional Svcs 402,904 760,000 600,000 296,000 42100 Vehicle Operations and Maintenance - 100 100 100
42100.10 Fuel - 100 100 100
42110 Computing and Comm. Equip Replacement 3,500 4,900 4,900 5,100 42115 Computing and Communications Operations 61,100 34,800 34,800 36,800 42235 Compensated Absences 20,577 - - -
Subtotal - Internal Service Charges 85,177 39,900 39,900 42,100 TOTAL EXPENDITURES $ 1,012,124 $ 1,345,000 $ 1,268,829 $ 1,054,800

GENERAL FUND
122

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GENERAL FUND
55100 Planning Fees $ 49,733 $ 52,100 $ 52,100 $ 45,000 55105 Site Plan (Major/Minor) 72,226 58,400 58,400 65,000 55110 Variance (Major/Minor) 9,282 10,400 10,400 11,000 55120 Tentative Tract Map - - - 20,000
55125 Tentative Parcel Map 21,632 225 300 10,000
55130 Specific Plan Review 37,474 - - 25,000
55151 General Plan Maintenance/Update Fee 167,742 130,900 130,900 90,000 55155 Sign Review 11,377 16,600 16,600 10,000
55170 Special Event Permit 2,318 3,000 5,000 5,000
55195 Publications 994 1,100 1,100 1,100
55205 Planning Information Letter 970 1,600 2,500 2,500 55210 Architecture Review - 1,400 1,400 3,000
55220 EIR 4,589 52,000 35,000 25,000
55235 Landscape Plan Ck Review - 3,400 3,400 2,500
55260 Addlt Large Animal Unit 1,692 2,800 2,800 1,000
55265 Appeals 1,739 2,800 2,800 2,500
TOTAL REVENUES $ 381,768 $ 336,725 $ 322,700 $ 318,600
123

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124

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CODE ENFORCEMENT
125

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Code Enforcement Division 751
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 122,964 $ 220,900 $ 189,072 $ 263,900 30105 Salaries, Part Time 17 - - -
30107 Salaries, Part Time (20 Hour-PERS) 9,087 - - -
30110 Salaries, Overtime 6,213 2,000 917 2,000
30200 PERS Retirement 11,651 17,600 18,374 21,000
30201 PERS Employer UAL 1,721 1,000 14,678 1,100
30205 Employee Group Insurance 30,199 60,800 38,250 37,700 30215 Medical Savings Account 66 - 361 -
30220 FICA/Medicare Insurance 2,237 3,300 2,755 3,900
30221 Administrative Leave Cash Out 153 - - -
30225 Sick Leave Buy Back 504 500 - 500
30226 Sick Leave Taken 6,732 - 10,835 -
30228 Comp Taken - - 307 -
30230 Annual Vacation Cash Out 2,429 - 1,061 -
30231 Vacation Taken 6,429 - 15,028 -
30232 Vacation Payoff 531 - - -
Subtotal - Salaries and Benefits 200,934 306,100 291,639 330,100 30300 Conferences and Meetings 144 3,100 3,100 5,300
30310 Uniforms & Safety Gear - 800 800 1,200
30320 Dues, Memberships and Subscriptions 354 400 848 300 Subtotal - Employee Related 498 4,300 4,748 6,800
30400 Office Supplies 926 1,000 1,000 1,000
30410 Postage 1,843 5,000 4,000 3,000
30415 Special Departmental 1,443 2,300 1,500 2,000
Subtotal - Supplies and Services 4,212 8,300 6,500 6,000 33100.35 Wireless 2,669 3,000 3,000 3,000
Subtotal - Operations & Utilities 2,669 3,000 3,000 3,000 34100 Contractual Services 76 102,900 70,000 50,000
Subtotal - Contractual & Professional Svcs 76 102,900 70,000 50,000 42100 Vehicle Operations and Maintenance 900 700 700 1,800 42100.10 Fuel 1,000 1,200 1,200 1,000
42105 Vehicle Replacement Charges 6,500 3,300 3,300 -
42110 Computing and Comm. Equip Replacement 2,100 2,900 2,900 3,000 42115 Computing and Communications Operations 36,700 20,900 20,900 22,100 42235 Compensated Absences 7,012 - - -
Subtotal - Internal Service Charges 54,212 29,000 29,000 27,900 TOTAL EXPENDITURES $ 262,601 $ 453,600 $ 404,887 $ 423,800

GENERAL FUND
126

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Code Enforcement Division 751
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
53520 Abandoned Veh Abatement $ 6,681 $ 1,500 $ 1,500 $ 1,500 53520.10 Abatement Recovery - - 25,000 25,000
54112 Municipal Code Violations - Code Enforcement 49,326 48,500 48,500 45,000 57725 Truck Parking Permit 1,716 - 2,200 1,500
TOTAL REVENUES $ 57,723 $ 50,000 $ 77,200 $ 73,000

GENERAL FUND
127

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128

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BUILDING & SAFETY
129

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Building & Safety Division 752
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
30100 Salaries, Full Time $ 208,623 $ 138,100 $ 126,705 $ 252,400 30105 Salaries, Part Time 14,058 25,000 18,114 25,000
30110 Salaries, Overtime 9,327 6,800 7,065 8,000
30200 PERS Retirement 23,335 11,000 11,248 20,100
30201 PERS Employer UAL 41,224 600 3,644 1,100
30205 Employee Group Insurance 60,337 40,900 38,175 38,900 30215 Medical Savings Account 42 - - -
30220 FICA/Medicare Insurance 3,919 2,500 2,202 4,200
30224 Sick Leave Taken - Part-Time 435 - 644 -
30225 Sick Leave Buy Back 1,046 1,100 994 1,100
30226 Sick Leave Taken 11,180 - 5,585 -
30227 Sick Leave Payoff 8,689 - - -
30228 Comp Taken - - 68 -
30230 Annual Vacation Cash Out 1,339 2,800 - 2,900
30231 Vacation Taken 9,905 - 5,489 -
30232 Vacation Payoff 16,568 - - -
30235 Deferred Compensation 362 700 453 700
30245 Workers Compensation 4,367 - - -
Subtotal - Salaries and Benefits 414,756 229,500 220,388 354,400 30300 Conferences and Meetings 1,505 1,500 1,500 4,500
30310 Uniforms & Safety Gear - 700 700 700
30320 Dues, Memberships and Subscriptions - 1,000 1,000 900 Subtotal - Employee Related 1,505 3,200 3,200 6,100
30400 Office Supplies 1,230 1,800 1,800 1,500
30415 Special Departmental 424 2,000 2,000 2,000
Subtotal - Supplies and Services 1,654 3,800 3,800 3,500 33100.35 Wireless 1,651 1,500 1,500 1,500
Subtotal - Operations & Utilities 1,651 1,500 1,500 1,500 34100 Contractual Services 216,804 266,200 266,200 85,000 Subtotal - Contractual & Professional Svcs 216,804 266,200 266,200 85,000 42100 Vehicle Operations and Maintenance 2,300 2,100 2,100 2,000 42110 Computing and Comm. Equip Replacement 2,900 3,900 3,900 3,000 42115 Computing and Communications Operations 48,900 27,900 27,900 22,100 42235 Compensated Absences (11,777) - - -
Subtotal - Internal Service Charges 42,323 33,900 33,900 27,100 TOTAL EXPENDITURES $ 678,694 $ 538,100 $ 528,988 $ 477,600

GENERAL FUND
130

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COMMUNITY DEVELOPMENT DEPARTMENT FUND 121
Building & Safety Division 752
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
55185 Fire Permit Fees $ - $ 1,100 $ 1,100 $ 1,100
55300 Building Permits 13,050 10,000 10,000 10,000
55305 Building Permit Fees 698,027 565,400 500,000 600,000 55310 Plan Check Fees 172,012 192,900 170,000 150,000
55315 Electrical Permit Fees 142,367 100,400 80,000 45,000 55320 Plumbing Permit Fees 106,049 71,700 60,000 25,000 55325 Mechanical Permit Fees 94,889 63,100 50,000 15,000 55335 Special Inspection Fees 31,555 28,400 28,400 15,000 55340 Microfilm & Imaging (Bldg) 26,977 29,900 29,900 20,000 55341 IT Surcharge 43,260 34,500 34,500 25,000
57510 Connection Fee 14,888 12,400 12,400 12,000
57612 BASF and Seismic Education 242 - - -
TOTAL REVENUES $ 1,343,316 $ 1,109,800 $ 976,300 $ 918,100

GENERAL FUND
131

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132

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LEAP GRANT
133

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COMMUNITY DEVELOPMENT FUND 122
PLANNING GRANTS Division 750
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
34100 Contractual Services $ 31,485 $ - $ - $ -
Subtotal - Contractual & Professional Svcs 31,485 - - - TOTAL EXPENDITURES $ 31,485 $ - $ - $ -
53241 LEAP Grant $ 31,485 $ - $ - $ -
TOTAL REVENUES $ 31,485 $ - $ - $ -

MISCELLANEOUS GRANTS
134

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COMMUNITY

OPERATIONS
135

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

COMMUNITY OPERATIONS SUMMARY
121/122/123/131
Various
93%
0%
4%
1% 2%
FY 26/27 FUNDING SOURCES

GENERAL FUND
(121)

MISCELLANEOUS

GRANTS FUND
(122)

RIVERSIDE RCTC
(122)

NANCY NEWMAN
TRUST FUND (131)
15%
85%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Community Operations: 13 All Other FT Employees: 74
Total FY 26/27 City-Wide Full-Time Positions: 87
26%
16%
0% 14%
35%
6%
1% 2%
FY 26/27 EXP BY DIVISION
RECREATION (730)
YOUTH & TEEN (731)
SR. CITIZEN (735 & 735A &
122-735A)

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

NEWMAN TRUST PARTY
PARDNERS (131)
CDBG (123)
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
FY 2024-2025 Actual FY 2025-2026 Amended
Budget
FY 2025-2026 Projected
Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
136

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Projection
GENERAL FUND (121) $ 3,048,191 $ 2,821,003 $ 2,636,121 $ 2,786,881 MISCELLANEOUS GRANTS FUND (122) 827,635 - - -
RIVERSIDE RCTC (122) 112,089 120,494 114,409 125,781
NANCY NEWMAN TRUST FUND (131) 24,276 32,000 26,020 24,900 CDBG (123) 290,351 15,000 15,000 59,700
TOTAL FUNDING SOURCES $ 4,302,542 $ 2,988,497 $ 2,791,549 $ 2,997,262

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
RECREATION (730) $ 899,447 $ 999,200 $ 960,149 $ 776,900 YOUTH & TEEN (731) 520,405 398,450 404,370 464,500
SR. CITIZEN (735 & 735A & 122-735A) 381,202 379,646 362,487 431,162 MISCELLANEOUS GRANTS (122) 827,635 - - -
ANIMAL CONTROL (765) 1,146,645 974,401 851,063 1,047,500 SPECIAL EVENTS (720) 212,581 189,800 172,461 192,600
NEWMAN TRUST PARTY PARDNERS (131) 24,276 32,000 26,020 24,900 CDBG (123) 290,351 15,000 15,000 59,700
TOTAL EXPENDITURES BY DIVISION $ 4,302,542 $ 2,988,497 $ 2,791,549 $ 2,997,262

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 2,156,270 $ 2,080,549 $ 1,898,443 $ 2,026,128 EMPLOYEE RELATED EXPENDITURES 25,328 17,259 12,153 21,618 SUPPLIES AND SERVICES 229,452 164,411 150,144 169,351
MAINTENANCE AND RENTALS 38,731 29,300 19,367 20,300
OPERATIONS AND UTILITIES 160,605 157,538 168,638 166,829 CONTRACTUAL AND PROFESSIONAL SERVICES 322,606 289,600 292,964 300,900 MISCELLANEOUS 7,700 8,255 8,255 8,728
GRANT & COMMUNITY PROGRAMS 827,635 - - -
INTERNAL SERVICE FUND CHARGES 256,914 241,585 241,585 238,708 CAPITAL OUTLAY 277,301 - - 44,700
TOTAL EXPENDITURES BY TYPE $ 4,302,542 $ 2,988,497 $ 2,791,549 $ 2,997,262

COMMUNITY OPERATIONS SUMMARY
121/122/123/131
Various
137

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138

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RECREATION
139

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Recreation Division 730
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 268,665 $ 409,000 $ 241,546 $ 299,100 30105 Salaries, Part Time 17,774 27,000 27,000 13,600
30107 Salaries, Part Time (20 hour-PERS) 15,167 - 4,424 - 30110 Salaries, Overtime 3,771 4,000 3,500 3,500
30200 PERS Retirement 44,651 44,700 43,043 30,800
30201 PERS Employer UAL 95,642 133,700 138,460 84,000
30205 Employee Group Insurance 50,915 69,000 53,009 41,400 30210 Vehicle Allowance 5,014 4,800 4,562 700
30215 Medical Savings Account 542 600 497 300
30220 FICA/Medicare Insurance 6,626 6,400 4,009 4,600
30221 Administrative Leave Cash Out 3,992 6,000 4,000 4,000 30224 Sick Leave Taken - Part Time 728 - 422 -
30225 Sick Leave Buy Back 1,496 6,700 2,142 6,700
30226 Sick Leave Taken 94,544 - 64,959 -
30230 Annual Vacation Cash Out 3,219 6,500 6,500 6,500
30231 Vacation Taken 27,961 - 74,802 -
30235 Deferred Compensation 442 700 675 400
Subtotal - Salaries and Benefits 641,147 719,100 673,549 495,600 30300 Conferences and Meetings 10,253 5,000 1,650 7,600 30310 Uniforms & Safety Gear 1,261 800 800 1,000
30320 Dues, Memberships and Subscriptions 535 1,000 250 500 Subtotal - Employee Related 12,049 6,800 2,700 9,100
30400 Office Supplies 5,793 1,000 1,500 1,500
30415 Special Departmental 10,844 9,400 9,400 8,500
30430 Small Office Equipment 15,000 5,000 300 500
30435 Software Expense - 17,000 17,000 17,500
Subtotal - Supplies and Services 31,636 32,400 28,200 28,000 33100.20 Electricity Charges 57,095 55,000 60,000 60,000 33100.25 Natural Gas 783 900 800 800
33100.30 Telephone Charges 12,277 14,400 14,400 14,000
33100.35 Wireless 5,072 6,100 6,000 6,000
Subtotal - Operations & Utilities 75,227 76,400 81,200 80,800 35272 Financial Assistance (F.A.I.R) 400 500 500 500
Subtotal - Miscellaneous 400 500 500 500
34100 Contractual Services 30,291 6,000 13,000 13,000
34130 Financial Services 23,209 17,000 20,000 20,000
34145 Recreation Instructors 69,682 71,000 71,000 71,000 34150 Special Events 11,121 - - -
Subtotal - Contractual & Professional Svcs 134,303 94,000 104,000 104,000

GENERAL FUND
140

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GENERAL FUND
42100 Vehicle Operations and Maintenance $ 300 $ 400 $ 400 $ 400 42105 Vehicle Replacement Charges - 6,000 6,000 8,400
42110 Computing and Comm. Equip Replacement 5,000 7,900 7,900 6,000 42115 Computing and Communications Operations 85,600 55,700 55,700 44,100 42235 Compensated Absences (86,214) - - -
Subtotal - Internal Service Charges 4,686 70,000 70,000 58,900 TOTAL EXPENDITURES $ 899,447 $ 999,200 $ 960,149 $ 776,900 55525 Dance-Rainbow Express $ 67,156 $ 58,000 $ 60,000 $ 60,000 55535 Volleyball Contract Class 8,006 5,000 8,000 8,000 55550 Beginning Guitar 9,450 7,600 9,600 10,000
55605 Private Youth Sports 12,028 15,000 15,000 15,000
55616 Pickleball Class 2,945 5,000 5,000 5,000
55825 Notary & Loan Signing 15 - - -
56210 Taekwondo 15,447 16,000 16,000 16,000
56211 Tai Chi 2,877 3,000 3,000 3,000
56395 Contract Class Insurance 7,462 7,000 7,500 7,500
56430 Field Lights 34,816 40,000 40,000 40,000
56435 Picnic Shelter Rental 4,299 3,000 4,500 4,500
56910 Parks & Rec Miscellaneous 22,503 17,000 17,000 20,000 TOTAL REVENUES $ 187,004 $ 176,600 $ 185,600 $ 189,000
141

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142

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YOUTH, SPORTS

AND FAMILY
143

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Youth, Sports and Family Division 731
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 104,495 $ 107,500 $ 87,127 $ 151,500 30105 Salaries, Part Time 195,888 121,400 130,198 83,600 30107 Salaries, Part Time (20 hour-PERS) 2,170 - 7,184 - 30110 Salaries, Overtime 5,782 4,000 - 4,000
30200 PERS Retirement 13,018 12,600 11,986 18,900
30201 PERS Employer UAL 31,449 43,900 45,785 80,700
30205 Employee Group Insurance 29,340 28,200 27,044 33,400 30220 FICA/Medicare Insurance 4,589 3,400 3,255 3,500
30224 Sick Leave Taken - Part Time 1,820 - 3,078 -
30225 Sick Leave Buy Back - - 271 -
30226 Sick Leave Taken 3,460 - 1,749 -
30231 Vacation Taken 2,868 - 3,101 -
30232 Vacation Payoff - - 2,510 -
30235 Deferred Compensation 4,936 3,100 3,435 2,100
30245 Workers Compensation 3,279 - 462 -
Subtotal - Salaries and Benefits 403,095 324,100 327,186 377,700 30300 Conferences and Meetings 3,414 1,500 204 1,500
30310 Uniforms & Safety Gear 200 200 200 200
30320 Dues, Memberships and Subscriptions 509 500 300 300 Subtotal - Employee Related 4,123 2,200 704 2,000
30400 Office Supplies 1,020 500 500 500
30415 Special Departmental 22,694 14,600 15,400 20,000
30430 Small Office Equipment - 250 250 300
30485 Wee People Special Events 298 - - -
Subtotal - Supplies and Services 24,013 15,350 16,150 20,800 32200 Building and Ground Maintenance 408 - - -
Subtotal - Maintenance & Rentals 408 - - -
33100 Utilities
33100.20 Electricity Charges 4,911 3,000 5,000 5,000
33100.25 Natural Gas 290 300 300 300
33100.30 Telephone Charges 11 100 30 100
33100.35 Wireless 514 300 1,200 1,200
Subtotal - Operations & Utilities 5,726 3,700 6,530 6,600 34100 Contractual Services 15,189 13,300 14,000 15,600
Subtotal - Contractual & Professional Svcs 15,189 13,300 14,000 15,600 42100 Vehicle Operations and Maintenance - 100 100 100
42110 Computing and Comm. Equip Replacement 3,500 4,900 4,900 4,900 42115 Computing and Communications Operations 61,100 34,800 34,800 36,800 42235 Compensated Absences 3,251 - - -
Subtotal - Internal Service Charges 67,851 39,800 39,800 41,800 TOTAL EXPENDITURES $ 520,405 $ 398,450 $ 404,370 $ 464,500

GENERAL FUND
144

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GENERAL FUND
55515 Adult Sports $ 15,752 $ 15,000 $ 22,300 $ 25,000
55550 Mobile Recreation Van Rental 9,450 7,600 9,600 10,000 55600 Youth sports 154,358 115,000 130,000 130,000
55615 Wee People/Day Camp 144,809 117,000 117,000 -
56425 Community Center 21,300 15,000 15,000 15,000
56610 Basketball - Baseline Buckets 10,803 7,000 4,100 6,000 56815 Wee People Donation 1,141 600 1,600 -
TOTAL REVENUES $ 357,612 $ 277,200 $ 299,600 $ 186,000
145

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146

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SENIOR CITIZENS
147

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Senior Citizens Division 735
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 45,291 $ 58,200 $ 47,998 $ 91,700 30105 Salaries, Part Time 52,007 50,000 50,000 55,300
30107 Salaries, Part Time (20 Hour-PERS) 446 - - -
30110 Salaries, Overtime - 400 400 400
30200 PERS Retirement 4,108 4,700 4,284 4,900
30201 PERS Employer UAL 148 300 229 300
30205 Employee Group Insurance 15,576 15,500 15,055 16,100 30215 Medical Savings Account 169 300 163 300
30220 FICA/Medicare Insurance 1,465 1,600 1,427 2,200
30221 Administrative Leave Cash Out - 2,300 2,300 2,400 30224 Sick Leave Taken - Part Time 1,555 - 1,903 -
30225 Sick Leave Buy Back - 1,500 - 1,600
30226 Sick Leave Taken 2,974 - 3,302 -
30230 Annual Vacation Cash Out - 2,800 2,800 2,900
30231 Vacation Taken 3,467 - 2,517 -
30235 Deferred Compensation 1,339 1,300 1,250 1,400
30245 Workers Compensation - - 14 -
Subtotal - Salaries and Benefits 128,544 138,900 133,641 179,500 30300 Conferences and Meetings 2,157 650 140 1,800
30310 Uniforms & Safety Gear 630 100 100 200
30320 Dues, Memberships and Subscriptions 277 200 200 200 Subtotal - Employee Related 3,064 950 440 2,200
30400 Office Supplies 837 500 1,000 1,000
30415 Special Departmental 6,833 8,800 8,800 10,000
30480 Sr. Special Events 4,777 5,000 5,000 5,000
Subtotal - Supplies and Services 12,447 14,300 14,800 16,000 32200 Building and Ground Maintenance 2,312 1,000 - -
Subtotal - Maintenance & Rentals 2,312 1,000 - -
33100.20 Electricity Charges 9,435 2,030 5,000 5,000
33100.25 Natural Gas 127 500 350 350
33100.30 Telephone Charges 93 100 100 100
33100.35 Wireless 17 500 650 650
Subtotal - Operations & Utilities 9,672 3,130 6,100 6,100 34100 Contractual Services 3,490 10,000 5,500 5,500
Subtotal - Contractual & Professional Svcs 3,490 10,000 5,500 5,500

GENERAL FUND
148

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GENERAL FUND
42100 Vehicle Operations and Maintenance $ 4,057 $ 5,600 $ 5,600 $ 6,600 42105 Vehicle Replacement Charges 4,300 - - -
42110 Computing and Comm. Equip Replacement 2,800 3,700 3,700 4,000 42115 Computing and Communications Operations 39,043 19,500 19,500 20,700 42235 Compensated Absences 1,640 - - -
Subtotal - Internal Service Charges 51,840 28,800 28,800 31,300 TOTAL EXPENDITURES $ 211,370 $ 197,080 $ 189,281 $ 240,600 55625 Senior Citizen Excursion $ 8,760 $ 8,500 $ 8,500 $ 9,000 56424.10 Senior Center Rental 23,565 6,500 1,000 6,500
56800 Party Pardner Donation 600 - 600 600
56810 Senior Donation 13,269 3,000 12,600 10,000
TOTAL REVENUES $ 46,194 $ 18,000 $ 22,700 $ 26,100
149

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Senior Citizens (RCTC Grant Match) Division 735A
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 19,107 $ 23,542 $ 19,123 $ 24,613 30105 Salaries, Part Time 5,098 6,295 5,645 6,815
30200 PERS Retirement 1,662 1,872 1,733 1,952
30201 PERS Employer UAL 41 92 93 96
30205 Employee Group Insurance 7,210 7,718 7,245 8,528
30215 Medical Savings Account 24 24 23 24
30220 FICA/Medicare Insurance 361 433 359 456
30221 Administrative Leave Cash Out - - 107 -
30224 Sick Leave Taken - Part Time 101 - 170 -
30226 Sick Leave Taken 1,230 - 708 -
30231 Vacation Taken 775 - 1,511 -
30235 Deferred Compensation 130 157 141 170
Subtotal - Salaries and Benefits 35,739 40,133 36,858 42,653 30310 Uniforms & Safety Gear 300 309 309 318
Subtotal - Employee Related 300 309 309 318
30400 Office Supplies 493 587 587 605
30415 Special Departmental 2,400 2,474 2,474 2,546
Subtotal - Supplies and Services 2,893 3,061 3,061 3,151 33100.20 Electricity Charges 11,206 11,282 11,282 11,149 33100.25 Natural Gas 570 500 500 300
33100.30 Telephone Charges 63 100 100 100
33100.35 Wireless 1,062 600 600 600
Subtotal - Operations & Utilities 12,901 12,482 12,482 12,149 42100 Vehicle Operations and Maintenance 3,010 3,100 3,100 3,433 42115 Computing and Communications Operations 2,900 2,987 2,987 3,077 Subtotal - Internal Service Charges 5,910 6,087 6,087 6,510 TOTAL EXPENDITURES $ 57,743 $ 62,072 $ 58,797 $ 64,781

GENERAL FUND
150

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COMMUNITY OPERATIONS DEPARTMENT FUND 122
Senior Citizens (RCTC Grant) Division 735A
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 40,564 $ 47,084 $ 38,254 $ 49,226 30105 Salaries, Part Time 15,295 18,885 16,934 20,444
30200 PERS Retirement 3,528 3,748 3,467 3,904
30201 PERS Employer UAL 90 185 185 193
30205 Employee Group Insurance 16,026 15,436 14,490 17,339 30215 Medical Savings Account 48 48 46 48
30220 FICA/Medicare Insurance 836 957 800 1,010
30221 Administrative Leave Cash Out - - 296 -
30224 Sick Leave Taken - Part Time 302 - 511 -
30226 Sick Leave Taken 2,460 - 2,302 -
30231 Vacation Taken 1,787 - 3,021 -
30235 Deferred Compensation 390 472 423 511
Subtotal - Salaries and Benefits 81,327 86,815 80,730 92,675 33100.20 Electricity Charges 11,855 14,226 14,226 12,780 33100.25 Natural Gas 554 400 400 500
33100.30 Telephone Charges 42 100 100 100
33100.35 Wireless 721 600 600 700
Subtotal - Operations & Utilities 13,172 15,326 15,326 14,080 35150 Administrative Overhead 7,300 7,755 7,755 8,228
Subtotal - Miscellaneous 7,300 7,755 7,755 8,228
42100 Vehicle Operations and Maintenance 4,990 5,139 5,139 5,175 42115 Computing and Communications Operations 5,300 5,459 5,459 5,623 Subtotal - Internal Service Charges 10,290 10,598 10,598 10,798 TOTAL EXPENDITURES $ 112,089 $ 120,494 $ 114,409 $ 125,781 53500 RCTC Grant $ 112,089 $ 120,494 $ 114,409 $ 124,879 TOTAL REVENUES $ 112,089 $ 120,494 $ 114,409 $ 124,879

MISCELLANEOUS GRANTS
151

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152

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PARTY PARDNERS

NANCY NEWMAN TRUST
153

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PARTY PARDNERS
154

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MISCELLANEOUS GRANTS
155

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COMMUNITY DEVELOPMENT BLOCK GRANT
156

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COMMUNITY OPERATIONS DEPARTMENT FUND 122
Miscellaneous Grants Division 730
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30415 Special Departmental $ 2,132 $ - $ - $ -
34100 Contractual Services 1,500 - - -
41225 Substance Abuse & Mental Health Services 453,256 - - - 41256 Homeless Programs and Services 370,747 - - -
Subtotal - Grant & Community Programs 827,635 - - -
TOTAL EXPENDITURES $ 827,635 $ - $ - $ -
53209 Substance Abuse & Mental Health Services $ 561,951 $ - $ - $ - 53211 CA Encampment Response Resolution Grant 370,747 - - - 53315 Department of Parks & Rec 2,132 - - -
56265 Million Coaches Grant 1,500 - - -
TOTAL REVENUES $ 936,330 $ - $ - $ -

MISCELLANEOUS GRANTS
157

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158

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ANIMAL SERVICES
159

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Animal Services Division 765
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 272,622 $ 280,600 $ 150,424 $ 311,000 30105 Salaries, Part Time 158,564 138,000 179,567 146,000 30107 Salaries, Part Time (20 Hour-PERS) 53,689 42,201 72,389 43,800 30110 Salaries, Overtime 50,255 33,500 50,000 30,000
30200 PERS Retirement 31,940 34,600 20,527 38,500
30201 PERS Employer UAL 57,468 79,900 20,075 103,000
30205 Employee Group Insurance 74,409 78,000 48,766 69,900 30215 Medical Savings Account 424 500 135 600
30220 FICA/Medicare Insurance 8,481 8,000 6,560 8,000
30221 Administrative Leave Cash Out 1,951 1,500 1,500 2,000 30224 Sick Leave Taken - Part-Time 2,663 - 6,915 -
30225 Sick Leave Buy Back 1,913 2,000 - 2,000
30226 Sick Leave Taken 6,417 - 7,415 -
30227 Sick Leave Payoff 16,980 - - -
30230 Annual Vacation Cash Out 1,951 2,000 - 3,000
30231 Vacation Taken 9,666 - 2,221 -
30232 Vacation Payoff 20,674 - - -
30235 Deferred Compensation 4,010 5,000 4,489 5,000
30245 Workers Compensation 31,947 - 2,632 -
Subtotal - Salaries and Benefits 806,024 705,801 573,616 762,800 30300 Conferences and Meetings 1,566 2,000 3,000 3,000
30310 Uniforms & Safety Gear 3,635 4,500 4,500 4,500
30320 Dues, Memberships and Subscriptions 391 500 500 500 Subtotal - Employee Related 5,592 7,000 8,000 8,000
30400 Office Supplies 4,914 6,000 4,000 4,000
30415 Special Departmental 81,173 42,000 45,000 50,000
30425 Small Tools 88 200 200 200
30435 Software Expense 10,200 12,600 12,600 13,000
Subtotal - Supplies and Services 96,375 60,800 61,800 67,200 32200 Building and Ground Maintenance 11,644 - 1,347 -
Subtotal - Maintenance & Rentals 11,644 - 1,347 -
33100.10 Water Charges 13,438 13,700 13,700 13,700
33100.20 Electricity Charges 21,965 24,900 24,900 25,000 33100.30 Telephone Charges 5,915 5,500 6,000 6,000
33100.35 Wireless 2,589 2,400 2,400 2,400
Subtotal - Operations & Utilities 43,908 46,500 47,000 47,100 34100 Contractual Services 35,464 43,000 43,000 43,000
34160 Spay & Neuter 31,303 25,000 30,000 30,000
Subtotal - Contractual & Professional Svcs 66,766 68,000 73,000 73,000 42100 Vehicle Operations and Maintenance 21,500 21,900 21,900 22,000 42105 Vehicle Replacement Charges 35,800 16,000 16,000 17,000 42110 Computing and Comm. Equip Replacement 4,900 6,600 6,600 6,300 42115 Computing and Communications Operations 73,300 41,800 41,800 44,100 42235 Compensated Absences (19,164) - - -
Subtotal - Internal Service Charges 116,336 86,300 86,300 89,400 TOTAL EXPENDITURES $ 1,146,645 $ 974,401 $ 851,063 $ 1,047,500

GENERAL FUND
160

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GENERAL FUND
54110 Municipal Code Violations - Animal Control $ 11,386 $ 9,000 $ 5,000 $ 5,000 56900 AC After Hour Call Reimb 6,066 4,200 7,000 7,000
57305 Impound Fees 47,047 20,000 20,000 20,000
57310 Adoption Fees 9,797 9,000 17,000 18,000
57315 Spay & Neuter Services 23,129 25,000 35,000 30,000 57320 Animal Shelter Donation 14,142 3,000 14,000 14,000 57321 A/C Special Services Donation (In House) 9,833 8,500 8,500 8,500 57325 Dog Licenses 111,696 95,000 110,000 110,000
57340 Misc Animal Control Fees 42,583 30,000 40,000 40,000 57345 AC Software Maintenance Fee 8,663 8,000 9,000 9,000 TOTAL REVENUES $ 284,341 $ 211,700 $ 265,500 $ 261,500
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FACILITIES & MAINTENANCE
163

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FACILITIES AND MAINTENANCE FUNDS
FACILITIES AND PARKS MAINTENANCE Division

FACILITIES AND MAINTENANCE SUMMARY
121
733 / 737 / 738
100%
FY 26/27 FUNDING SOURCES

GENERAL FUND
(121)
7%
9%
84%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Parks Maintenance: 6
Facilities Maintenance: 8
All Other FT Employees Total Employees:
76 Total FY 26/27 City-Wide Full-time Positions: 87
34%
32%
34%
FY 26/27 EXPENDITURES BY

DIVISION

INGALLS EVENT
CENTER (737)

FACILITIES

MAINTENANCE
(738)
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
FY 2024-2025 Actual FY 2025-2026 Amended
Budget
FY 2025-2026 Projected
Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES
164

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
GENERAL FUND (121) $ 4,319,822 $ 4,177,450 $ 4,211,599 $ 4,410,100 TOTAL FUNDING SOURCES $ 4,319,822 $ 4,177,450 $ 4,211,599 $ 4,410,100

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
INGALLS EVENT CENTER (737) $ 1,470,618 $ 1,392,700 $ 1,363,915 $ 1,480,500 FACILITIES MAINTENANCE (738) 1,379,244 1,424,700 1,431,260 1,406,400 PARKS MAINTENANCE (733) 1,451,442 1,347,000 1,399,677 1,505,100 SPECIAL EVENTS (720) 18,518 13,050 16,747 18,100
TOTAL EXPENDITURES BY DIVISION $ 4,319,822 $ 4,177,450 $ 4,211,599 $ 4,410,100

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 1,526,070 $ 1,691,100 $ 1,643,473 $ 1,669,700 EMPLOYEE RELATED EXPENDITURES 19,455 12,000 11,479 29,000 SUPPLIES AND SERVICES 44,806 39,200 39,286 43,300
MAINTENANCE AND RENTALS 193,624 163,500 159,100 159,100 OPERATIONS AND UTILITIES 829,698 776,900 859,400 900,600 CONTRACTUAL AND PROFESSIONAL SERVICES 1,253,773 1,237,450 1,241,561 1,305,100 INTERNAL SERVICE FUND CHARGES 427,122 257,300 257,300 303,300 CAPITAL OUTLAY 25,275 - - -
TOTAL EXPENDITURES BY TYPE $ 4,319,822 $ 4,177,450 $ 4,211,599 $ 4,410,100

FACILITIES AND MAINTENANCE SUMMARY
121
733 / 737 / 738
165

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166

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PARK MAINTENANCE
167

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FACILITIES AND MAINTENANCE FUND 121
Park Maintenance Division 733
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 221,665 $ 227,600 $ 226,502 $ 225,700 30105 Salaries, Part Time 61,786 64,500 54,016 67,200
30107 Salaries, Part Time (20 hour-PERS) 2,836 - 22,966 - 30110 Salaries, Overtime 1,440 1,000 1,000 1,300
30200 PERS Retirement 22,480 22,200 25,076 20,200
30201 PERS Employer UAL 31,039 45,000 44,088 27,000
30205 Employee Group Insurance 36,655 40,900 36,038 37,400 30210 Vehicle Allowance 1,565 1,600 1,338 700
30215 Medical Savings Account 380 200 391 200
30220 FICA/Medicare Insurance 4,328 4,300 4,415 4,300
30221 Administrative Leave Cash Out 2,422 1,600 1,600 1,600 30224 Sick Leave Taken - Part-Time 1,064 - 2,027 -
30225 Sick Leave Buy Back 2,492 2,000 2,840 2,500
30226 Sick Leave Taken 3,580 - 3,595 -
30230 Annual Vacation Cash Out - 2,000 - 2,000
30231 Vacation Taken 5,789 - 12,126 -
30232 Vacation Payoff - - 2,350 -
30235 Deferred Compensation 1,579 1,700 1,925 1,800
30245 Workers Compensation 22 - 2,205 -
Subtotal - Salaries and Benefits 401,121 414,600 444,498 391,900 30300 Conferences and Meetings - - 279 9,200
30310 Uniforms & Safety Gear 3,407 2,500 3,000 3,000
30320 Dues, Memberships and Subscriptions 784 500 200 600 Subtotal - Employee Related 4,191 3,000 3,479 12,800
30400 Office Supplies 1,511 1,000 1,000 1,000
30415 Special Departmental 4,021 3,500 3,500 3,500
30415.10 Veterans Memorial 7,455 1,000 2,000 2,000
30425 Small Tools 2,003 2,000 2,000 2,000
Subtotal - Supplies and Services 14,990 7,500 8,500 8,500 32105 Equipment Rental 2,858 2,500 2,500 2,500
32200 Building and Ground Maintenance 37,001 30,000 30,000 30,000 32352 Veterans Memorial Maintenance 1,684 3,000 3,600 3,600 32400 Trail Maintenance 3,111 - - -
Subtotal - Maintenance & Rentals 44,655 35,500 36,100 36,100 33100.10 Water Charges 262,398 230,000 250,000 270,000
33100.20 Electricity Charges 54,001 58,000 58,000 58,000 33100.30 Telephone Charges 3,053 2,300 3,000 3,000
33100.35 Wireless 5,680 5,000 5,000 5,000
Subtotal - Operations & Utilities 325,133 295,300 316,000 336,000 34100 Contractual Services 571,907 546,600 546,600 671,800 Subtotal - Contractual & Professional Svcs 571,907 546,600 546,600 671,800

GENERAL FUND
168

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GENERAL FUND
42100 Vehicle Operations and Maintenance $ 7,300 $ 11,000 $ 11,000 $ 14,100 42105 Vehicle Replacement Charges 30,800 17,500 17,500 17,200 42110 Computing and Comm. Equip Replacement 1,500 2,000 2,000 2,000 42115 Computing and Communications Operations 24,500 14,000 14,000 14,700 42235 Compensated Absences 25,347 - - -
Subtotal - Internal Service Charges 89,447 44,500 44,500 48,000 TOTAL EXPENDITURES $ 1,451,442 $ 1,347,000 $ 1,399,677 $ 1,505,100 54220 Communication Site Lease $ 16,377 $ 267,200 $ 267,200 $ 267,200 54225 Silverlakes Rental Income - - 401,436 401,436
54226 Silverlakes Parking Lot Lease - - 27,000 27,000
56411 Veterans Memorial (1,277) 5,000 5,000 5,000
TOTAL REVENUES $ 15,100 $ 272,200 $ 700,636 $ 700,636
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170

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INGALLS EVENT CENTER
171

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FACILITIES AND MAINTENANCE FUND 121
Ingalls Event Center Division 737
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 338,891 $ 391,100 $ 342,209 $ 412,900 30105 Salaries, Part Time 103,218 108,900 65,609 115,300 30107 Salaries, Part Time (20 Hour-PERS) 7,095 - 32,695 - 30110 Salaries, Overtime 22,003 15,000 15,000 15,000
30200 PERS Retirement 37,266 39,300 39,224 39,200
30201 PERS Employer UAL 62,955 90,300 88,659 76,600
30205 Employee Group Insurance 80,411 110,900 80,753 95,100 30210 Vehicle Allowance 1,685 1,700 1,398 700
30215 Medical Savings Account 487 600 517 500
30220 FICA/Medicare Insurance 7,299 7,500 6,605 7,900
30221 Administrative Leave Cash Out 2,279 3,000 3,000 3,000 30224 Sick Leave Taken - Part-Time 2,286 - 1,784 -
30225 Sick Leave Buy Back 873 6,000 3,797 6,000
30226 Sick Leave Taken 10,016 - 8,708 -
30229 Comp Payoff 242 - - -
30230 Annual Vacation Cash Out - 8,200 8,200 8,400
30231 Vacation Taken 11,947 - 8,618 -
30235 Deferred Compensation 2,683 2,000 1,640 2,000
30245 Workers Compensation 1,199 - - -
Subtotal - Salaries and Benefits 692,836 784,500 708,415 782,600 30300 Conferences and Meetings 3,677 - - 5,000
30310 Uniforms & Safety Gear 4,531 4,500 4,500 4,500
30320 Dues, Memberships and Subscriptions 400 1,000 - 600 Subtotal - Employee Related 8,608 5,500 4,500 10,100
30400 Office Supplies 2,412 2,000 2,000 2,000
30415 Special Departmental 8,337 5,000 5,000 5,000
30425 Small Tools 1,865 3,000 3,000 3,000
30430 Small Office Equipment 458 2,500 2,000 2,000
Subtotal - Supplies and Services 13,071 12,500 12,000 12,000 32105 Equipment Rental 5,938 15,000 10,000 10,000
32200 Building and Ground Maintenance 40,458 40,000 40,000 40,000 Subtotal - Maintenance & Rentals 46,396 55,000 50,000 50,000 33100.10 Water Charges 5,782 10,000 7,000 7,000
33100.20 Electricity Charges 179,561 135,000 190,000 200,000 33100.25 Natural Gas 4,063 2,700 4,500 4,500
33100.30 Telephone Charges 10 100 100 100
33100.35 Wireless 4,544 5,000 5,000 5,000
Subtotal - Operations & Utilities 193,961 152,800 206,600 216,600 34100 Contractual Services 266,752 210,000 210,000 217,000 Subtotal - Contractual & Professional Svcs 266,752 210,000 210,000 217,000 42100 Vehicle Operations and Maintenance 70,800 70,600 70,600 72,300 42105 Vehicle Replacement Charges 59,100 46,400 46,400 61,600 42110 Computing and Comm. Equip Replacement 4,800 6,700 6,700 6,800 42115 Computing and Communications Operations 85,600 48,700 48,700 51,500 42235 Compensated Absences 28,694 - - -
Subtotal - Internal Service Charges 248,994 172,400 172,400 192,200

GENERAL FUND
172

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GENERAL FUND
TOTAL EXPENDITURES $ 1,470,618 $ 1,392,700 $ 1,363,915 $ 1,480,500 54205 Lease Income $ 5,000 $ 12,000 $ 12,000 $ 12,000
54220 Communication Site Lease 16,377 267,200 267,200 267,200 56400.10 Ingalls Park North - The Barn 61,186 40,000 40,000 45,000 56400.20 Ingalls Park North - Nellie Weaver Hall 50,594 30,000 30,000 20,000 56400.30 Ingalls Park North - Pikes Peak Park/The Turf 6,371 5,000 5,000 15,000 56405.10 Ingalls Park South - Moreno Arena 74,926 60,000 75,000 80,000 56405.20 Ingalls Park South - Clark Arena 56,533 40,000 55,000 60,000 56405.30 Spider Box with 100 foot cord 2,992 3,500 3,500 3,500 56422.40 Rental Services - Nellie Weaver Hall (1,040) - - - 56423.30 Rental Facility Insurance - The Barn 2,969 3,000 3,000 3,000 56423.40 Rental Facility Insurance - Nellie Weaver Hall 5,066 4,000 4,000 4,000 56445.30 Security Guard Services - The Barn 4,201 3,000 3,000 4,500 56445.40 Security Guard Services - Nellie Weaver Hall 6,159 6,500 6,200 6,200 56450 Cleaning Fee - Hall Rentals 12,950 9,000 9,000 7,000 56455.10 Cleaning Fee Restroom - Moreno Arena - 200 200 200 56455.20 Cleaning Fee Restroom - Clark Arena - 200 200 200 56455.30 Cleaning Fee Restroom - The Barn 3,995 3,000 3,000 3,000 56455.40 Cleaning Fee Restroom - Nellie Weaver Hall - 200 200 200 56456 Electric Vehicle Charging Station 73,392 50,000 11,300 50,000 56902 Park & Rec After Hours Charges 5,812 8,000 8,000 8,000 56911 Ingalls Miscellaneous 7,089 6,000 6,000 6,000
TOTAL REVENUES $ 394,572 $ 550,800 $ 541,800 $ 595,000
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FACILITIES MAINTENANCE
175

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FACILITIES AND MAINTENANCE FUND 121
Facilities Maintenance Division 738
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 230,602 $ 253,500 $ 246,810 $ 256,000 30110 Salaries, Overtime 2,616 1,600 1,600 1,600
30200 PERS Retirement 32,812 33,800 33,540 33,200
30201 PERS Employer UAL 104,321 149,300 150,228 151,700 30205 Employee Group Insurance 36,002 42,900 38,814 42,700 30210 Vehicle Allowance 1,565 1,600 1,338 700
30215 Medical Savings Account 500 600 507 500
30220 FICA/Medicare Insurance 3,752 3,700 3,602 3,800
30221 Administrative Leave Cash Out 1,680 - - -
30225 Sick Leave Buy Back 3,091 - 4,181 -
30226 Sick Leave Taken 2,263 - 846 -
30230 Annual Vacation Cash Out 969 - 2,465 -
30231 Vacation Taken 8,443 - 4,279 -
30232 Vacation Payoff - - 2,350 -
30245 Workers Compensation 3,316 5,000 - 5,000
Subtotal - Salaries and Benefits 431,932 492,000 490,560 495,200 30300 Conferences and Meetings 3,050 - - 2,000
30310 Uniforms & Safety Gear 3,606 3,000 3,000 3,600
30320 Dues, Memberships and Subscriptions - 500 500 500 Subtotal - Employee Related 6,656 3,500 3,500 6,100
30400 Office Supplies 108 1,000 1,000 1,000
30415 Special Departmental 3,312 3,000 3,000 3,000
30425 Small Tools 2,460 4,000 4,000 8,000
30430 Small Office Equipment 5,352 9,000 9,000 9,000
Subtotal - Supplies and Services 11,232 17,000 17,000 21,000 32105 Equipment Rental 3,000 3,000 - 3,000
32200 Building and Ground Maintenance 99,573 70,000 73,000 70,000 Subtotal - Maintenance & Rentals 102,573 73,000 73,000 73,000 33100.10 Water Charges 45,111 45,000 45,000 46,000
33100.20 Electricity Charges 207,865 235,000 235,000 240,000 33100.25 Natural Gas 6,140 5,800 5,800 6,000
33100.30 Telephone Charges 47,167 40,000 40,000 45,000
33100.35 Wireless 3,005 3,000 3,000 3,000
33100.45 Internet/Cable Charges 1,316 - 8,000 8,000
Subtotal - Operations & Utilities 310,605 328,800 336,800 348,000 34100 Contractual Services 402,290 470,000 470,000 400,000 Subtotal - Contractual & Professional Svcs 402,290 470,000 470,000 400,000 42100 Vehicle Operations and Maintenance 5,700 6,100 6,100 10,800 42105 Vehicle Replacement Charges 20,800 10,400 10,400 27,100 42110 Computing and Comm. Equip Replacement 2,200 3,000 3,000 3,100 42115 Computing and Communications Operations 36,700 20,900 20,900 22,100 42235 Compensated Absences 23,281 - - -
Subtotal - Internal Service Charges 88,681 40,400 40,400 63,100

GENERAL FUND
176

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GENERAL FUND
43115 Building Improvements $ 25,275 $ - $ - $ -
Subtotal - Capital Outlay 25,275 - - -
TOTAL EXPENDITURES $ 1,379,244 $ 1,424,700 $ 1,431,260 $ 1,406,400 56421 P&R Infrastructure $ 22,952 $ 20,000 $ 23,000 $ 23,000 56456 Electric Vehicle Charging Station 73,392 50,000 11,300 50,000 TOTAL REVENUES $ 96,344 $ 70,000 $ 34,300 $ 73,000
177

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178

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FINANCE
179

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FINANCE DEPARTMENT FUNDS
Financial Administration Division

FINANCE SUMMARY
121/124/126/018
706
37%
32%
30%
1%
FY 26/27 FUNDING SOURCES

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

HOUSING FUND
(018)
-500,000
0 500,000
1,000,000
1,500,000
2,000,000
2,500,000
FY 2024-2025 Actual FY 2025-2026 Amended
Budget
FY 2025-2026 Projected
Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
14%
86%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Fiscal & Support : 12 All Other FT Employees: 78
Total FY 26/27 City-Wide Full-time Positions: 87
37%
32%
30%
1%
FY 26/27 EXPENDITURES BY DIVISION

FINANCIAL
ADMINISTRATION (121-
706)

UTILITY FINANCIAL

ADMINISTRATION
(124-706)

UTILITY FINANCIAL
ADMINISTRATON (126-
706)

HOUSING FINANCIAL
ADMINISTRATION (018-
706)
180

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FINANCE DEPARTMENT FUNDS
Financial Administration Division

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
GENERAL FUND (121) $ 571,603 $ 630,850 $ 597,813 $ 726,700 WATER FUND (124) 471,441 554,050 515,496 629,300
SEWER FUND (126) 432,127 500,750 462,067 572,000
HOUSING FUND (018) 10,048 10,400 9,013 10,900
TOTAL FUNDING SOURCES $ 1,485,219 $ 1,696,050 $ 1,584,389 $ 1,938,900

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
FINANCIAL ADMINISTRATION (121-706) $ 571,603 $ 630,850 $ 597,813 $ 726,700 UTILITY FINANCIAL ADMINISTRATION (124-706) 471,441 554,050 515,496 629,300 UTILITY FINANCIAL ADMINISTRATON (126-706) 432,127 500,750 462,067 572,000 HOUSING FINANCIAL ADMINISTRATION (018-706) 10,048 10,400 9,013 10,900 TOTAL FUNDING BY DIVISION $ 1,485,219 $ 1,696,050 $ 1,584,389 $ 1,938,900

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 986,703 $ 1,163,600 $ 1,050,277 $ 1,383,300 EMPLOYEE RELATED EXPENDITURES 12,440 24,650 24,650 24,700 SUPPLIES AND SERVICES 116,217 118,650 119,650 124,800
MAINTENANCE AND RENTALS (5,207) 6,250 7,000 6,200
OPERATIONS AND UTILITIES 2,632 4,800 4,800 4,800
CONTRACTUAL AND PROFESSIONAL SERVICES 168,739 266,300 266,300 269,000 MISCELLANEOUS 11,069 - - -
INTERNAL SERVICE FUND CHARGES 192,627 111,800 111,712 126,100 TOTAL EXPENDITURES BY TYPE $ 1,485,219 $ 1,696,050 $ 1,584,389 $ 1,938,900

FINANCE SUMMARY
121/124/126/018
706
181

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FINANCE DEPARTMENT FUND 121
Financial Administration Division 706
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
30100 Salaries, Full Time $ 289,622 $ 386,800 $ 331,763 $ 448,000 30105 Salaries, Part Time 579 1,500 1,135 1,600
30110 Salaries, Overtime 428 1,200 500 500
30200 PERS Retirement 25,908 30,800 28,765 35,600
30201 PERS Employer UAL 14,844 1,700 7,640 1,900
30205 Employee Group Insurance 51,536 58,900 51,950 75,900 30210 Vehicle Allowance 969 2,900 2,786 2,900
30212 Cell Phone Stipend 345 - 341 -
30215 Medical Savings Account 564 600 742 600
30220 FICA/Medicare Insurance 4,665 5,700 4,834 6,600
30221 Administrative Leave Cash Out 2,224 4,000 4,000 4,000 30224 Sick Leave Taken - Part-Time - - 93 -
30225 Sick Leave Buy Back 1,069 1,100 1,195 1,300
30226 Sick Leave Taken 7,960 - 14,926 -
30228 Comp Taken 2,370 - 46 -
30230 Annual Vacation Cash Out 1,341 4,000 4,000 4,000
30231 Vacation Taken 7,874 - 7,563 -
30232 Vacation Payoff 1,002 - 2,493 -
30235 Deferred Compensation 14 100 28 100
30255 Tuition Reimbursement 800 600 400 100
Subtotal - Salaries and Benefits 414,113 499,900 465,201 583,100 30300 Conferences and Meetings 8,744 6,800 6,800 6,800
30305 Auto Mileage 23 100 100 100
30320 Dues, Memberships and Subscriptions 1,910 3,750 3,750 3,800 Subtotal - Employee Related Expenditures 10,677 10,650 10,650 10,700 30400 Office Supplies 3,187 2,400 2,400 2,400
30405 Printing & Copies 823 800 800 1,400
30410 Postage 939 2,000 3,000 2,500
30415 Special Departmental 2,948 750 750 800
30430 Small Office Equipment - 600 600 600
30435.10 Software Maintenance and Support 9,000 8,300 8,300 8,000 30475 Performance Bonds 2,372 2,500 2,500 2,500
Subtotal - Supplies and Services 19,268 17,350 18,350 18,200 32100 Office Equipment Maintenance - 250 1,000 200
Subtotal - Maintenance & Rentals - 250 1,000 200
33100.35 Wireless 2,632 4,800 4,800 4,800
Subtotal - Operations & Utilities 2,632 4,800 4,800 4,800 34100 Contractual Services 6,843 19,900 19,900 20,200
34125 Accounting & Auditing 34,007 38,600 38,600 40,000 34130 Financial Services 9,567 7,000 7,000 7,000
Subtotal - Contractual & Professional Svcs 50,417 65,500 65,500 67,200

GENERAL FUND
182

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GENERAL FUND
35100 Interest Expense $ 611 $ - $ - $ -
35106 Principal Payments - GASB 87 Leases & 96 SBITA 10,457 - - - Subtotal - Miscellaneous Expenditures 11,069 - - -
42100 Vehicle Operations and Maintenance 200 200 112 300 42100.10 Fuel 200 300 300 300
42110 Computing and Comm. Equip Replacement 3,700 4,000 4,000 5,100 42115 Computing and Communications Operations 61,100 27,900 27,900 36,800 42235 Compensated Absences (1,773) - - -
Subtotal - Internal Service Charges 63,427 32,400 32,312 42,500 TOTAL EXPENDITURES $ 571,603 $ 630,850 $ 597,813 $ 726,700 50170 Transient Occupancy Taxes $ 1,316,238 $ 1,400,000 $ 1,400,000 $ 1,400,000 50185 Business License 267,229 285,000 285,000 285,000
54200 Interest Income 2,086,713 1,500,000 1,500,000 1,850,000 57150 Refuse Billing & Collects 11,302 - - -
57155 Penalties 311,140 275,000 300,000 300,000
57700 Business License Renewal Fee 57,604 58,000 59,000 60,000 57701 SB1186 Fee 12,677 8,000 8,000 8,000
57705 Business License Penalty 12,760 15,000 15,000 15,000 57715 License Processing Fee 33,654 35,000 35,000 35,000 57725 Truck Parking Permit 1,716 - 2,200 2,000
57730 Yard Sale Permits 2,350 3,000 3,000 3,000
57815 Finger Printing 4,383 3,500 3,500 3,500
59250 Overhead to CFDs 109,800 109,800 109,800 109,800
TOTAL REVENUES $ 4,227,565 $ 3,692,300 $ 3,720,500 $ 4,071,300 183

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WATER FUND
184

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SEWER FUND
185

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Page Intentionally Left Blank
186

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FIRE & EMS
187

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

FIRE & EMERGENCY SERVICES SUMMARY
100%
0%
FY 26/27 FUNDING SOURCES
GENERAL FUND (121)

MISCELLANEOUS
GRANT FUND (122)
1%
99%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Calfire-City Support: .5 Other Departments: 86.5
Contract Funded Personnel
(1) Battalion Chief
(5) Captains
(5) Engineers
(5) Firefighter/Paramedic
(1) Fire Safety Specialist
Shared with City of Eastvale
(.50 )Fire Safety Deputy
Total FY 26/27 City-Wide Full-Time Positions 87

99.96%

0.04%
FY 26/27 EXPENDITURES BY

DIVISION
GENERAL FUND (121)

MISCELLANEOUS GRANT
FUND (122)
0 1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
FY 2024-2025 Actual FY 2025-2026
Amended Budget
FY 2025-2026
Projected Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

CONTRACTUAL AND PROFESSIONAL

SERVICES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

SALARIES & BENEFITS
City Funded Fire Stations
* Station 47 Hillside
* Station 57 Corydon
Staffed 24/7 with a Captain,
Firefighter and Medic
*Station 14 on Hamner is
100% funded by the State of
California under a
Cooperative Agreement.
188

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Projection
GENERAL FUND (121) $ 5,214,884 $ 6,750,300 $ 6,746,554 $ 6,907,600 MISCELLANEOUS GRANT FUND (122) 9,512 5,661 5,634 2,513
TOTAL FUNDING SOURCES $ 5,224,396 $ 6,755,961 $ 6,752,188 $ 6,910,113

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
RIVERSIDE COUNTY CALFIRE & SUPPORT (761A) $ 5,203,858 $ 6,741,900 $ 6,740,154 $ 6,890,900 NORCO ANIMAL RESCUE TEAM (NART) (764) 11,026 8,400 6,400 16,700 MISC. FIRE GRANTS (761 B&C) 9,512 5,661 5,634 2,513
TOTAL EXPENDITURES BY DIVISION $ 5,224,396 $ 6,755,961 $ 6,752,188 $ 6,910,113

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 29,989 $ 30,400 $ 29,020 $ 31,900 EMPLOYEE RELATED EXPENDITURES - 800 500 700
SUPPLIES AND SERVICES 13,931 15,400 13,334 15,200
MAINTENANCE AND RENTALS 5,542 10,300 10,300 10,800
OPERATIONS AND UTILITIES 1,316 8,000 8,000 10,500
CONTRACTUAL AND PROFESSIONAL SERVICES 5,123,906 6,660,400 6,660,400 6,804,500 INTERNAL SERVICE FUND CHARGES 40,200 25,000 25,000 34,000 CAPITAL OUTLAY 9,512 5,661 5,634 2,513
TOTAL EXPENDITURES BY TYPE $ 5,224,396 $ 6,755,961 $ 6,752,188 $ 6,910,113

FIRE & EMERGENCY SERVICES SUMMARY
189

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FIRE & EMERGENCY SERVICES FUND 121
Riverside County CalFire Division 761A
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
#REF! Projection
30105 Salaries, Part Time $ 27,901 $ 29,100 $ 26,800 $ 30,600 30220 FICA/Medicare Insurance 429 500 389 500
30224 Sick Leave Taken - Part Time 938 - 1,162 -
30235 Deferred Compensation 721 800 670 800
Subtotal - Salaries and Benefits 29,989 30,400 29,020 31,900 30305 Auto Mileage - - - 100
30320 Dues, Memberships and Subscriptions - 800 500 600 Subtotal - Employee Related - 800 500 700
30400 Office Supplies 1,175 700 700 1,200
30430 Small Office Equipmemt - 5,700 5,634 6,500
30415 Special Departmental 12,230 7,000 7,000 5,500
Subtotal - Supplies and Services 13,405 13,400 13,334 13,200 32200 Building and Ground Maintenance 2,504 4,300 4,300 4,800 32205 Weed Abatement 3,038 6,000 6,000 6,000
Subtotal - Maintenance & Rentals 5,542 10,300 10,300 10,800 33100.45 Internet/Cable Charges 1,316 8,000 8,000 10,500 Subtotal - Operations & Utilities 1,316 8,000 8,000 10,500 34100 Contractual Services 45,684 117,000 117,000 114,500 34112 Riverside County Fire Contract 5,078,222 6,543,400 6,543,400 6,690,000 Subtotal - Contractual & Professional Svcs 5,123,906 6,660,400 6,660,400 6,804,500 42100 Vehicle Operations and Maintenance 3,200 2,600 2,600 2,600 42110 Computing and Comm. Equip Replacement 2,000 2,000 2,000 2,000 42115 Computing and Communications Operations 24,500 14,000 14,000 14,700 Subtotal - Internal Service Charges 29,700 18,600 18,600 19,300 TOTAL EXPENDITURES $ 5,203,858 $ 6,741,900 $ 6,740,154 $ 6,890,900 57400 Emergency Medical Service $ 350,064 $ 370,000 $ 370,000 $ 375,000 57415 Ambulance Fines 97,255 50,000 50,000 50,000
57430 Fire Fees 18,998 20,000 20,000 20,000
57440 Fire Inspection Fees 109,780 105,000 110,000 125,000 57440.10 Fire Inspections - Special Events 2,778 2,000 3,000 3,000 57445 Fire Plan Check Fees 108,874 70,000 50,000 70,000 57470 Weed & Lot Clearing 7,950 5,000 4,500 5,000
TOTAL REVENUES $ 695,698 $ 622,000 $ 607,500 $ 648,000

GENERAL FUND
190

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FIRE & EMERGENCY SERVICES FUND 121
Norco Animal Rescue Team (NART) Division 764
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
30400 Office Supplies $ 109 $ 250 $ - $ 250
30405 Printing & Copies - 500 - 500
30415 Special Departmental 288 500 - 500
30425 Small Tools - 250 - 250
30429 Small Equipment 129 500 - 500
Subtotal - Supplies and Services 526 2,000 - 2,000
42100 Vehicle Operations and Maintenance 400 1,400 1,400 2,900 42105 Vehicle Replacement Charges 10,100 5,000 5,000 11,800 Subtotal - Internal Service Charges 10,500 6,400 6,400 14,700 TOTAL EXPENDITURES $ 11,026 $ 8,400 $ 6,400 $ 16,700

GENERAL FUND
191

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FIRE & EMERGENCY SERVICES FUND 122
Emergency Mgt Performance (EMPG) & State Homeland Security (SHSP) Division 761 B/C Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
43100 Equipment - EMPG $ 9,512 $ 5,661 $ 5,634 $ 2,513
Subtotal - Capital Outlay 9,512 5,661 5,634 2,513
TOTAL EXPENDITURES $ 9,512 $ 5,661 $ 5,634 $ 2,513
53206 Emergency Management Performance Grant $ 9,512 $ 5,661 $ 5,634 $ 2,513 TOTAL REVENUES $ 9,512 $ 5,661 $ 5,634 $ 2,513

MISCELLANEOUS GRANTS
192

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LEGISLATIVE
193

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

LEGISLATIVE SUMMARY
100%
FY 26/27 FUNDING SOURCES
GENERAL FUND (121)

ADDITIONAL CITY COUNCIL RESPONSIBILITIES/BOARD APPOINTMENTS Chino Basin Desalter Authority Board
Local Agency Formation Commission (LAFCO)
Northwest Mosquito and Vecto Control District
Riverside Conservation Authority (RCA)
Riverside County Transportation Commission (RCTC)
Riverside County - City Selection Committee
Riverside County Solid Waste Council
Riverside Transit Agency (RTA) Board
Western Riverside Council of Governments (WRCOG)
Western Riverside County Regional Wastewater Authority (WRCRWA) City Audit Committee - (as needed)
Corona-Norco Schools Committee
George A. Ingalls Veterans Memorial Plaza Committee (as needed) United Norconians for Life Over Alchohol and Drugs (UNLOAD) Leads on Manure-to-Energy Issues (as needed)
Navy Historic Properties Stakeholders Group
Western Community Energy Committee
33%
67%
FY 26/27 EXPENDITURES BY

DIVISION
CITY COUNCIL (701) CITY ATTORNEY (705)
0 100,000
200,000
300,000
400,000
500,000
600,000
FY 2024-2025 Actual FY 2025-2026 Amended
Budget
FY 2025-2026 Projected
Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

CONTRACTUAL AND PROFESSIONAL

SERVICES

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
194

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
GENERAL FUND (121) $ 411,707 $ 388,300 $ 516,226 $ 460,400 TOTAL FUNDING SOURCES $ 411,707 $ 388,300 $ 516,226 $ 460,400

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
CITY COUNCIL (701) $ 107,455 $ 118,300 $ 111,226 $ 150,400 CITY ATTORNEY (705) 304,252 270,000 405,000 310,000
TOTAL EXPENDITURES BY DIVISION $ 411,707 $ 388,300 $ 516,226 $ 460,400

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 92,581 $ 102,300 $ 98,626 $ 134,400 EMPLOYEE RELATED EXPENDITURES 8,569 10,300 8,300 10,300 SUPPLIES AND SERVICES 1,268 700 800 700
OPERATIONS AND UTILITIES 5,037 5,000 3,500 5,000
CONTRACTUAL AND PROFESSIONAL SERVICES 304,252 270,000 405,000 310,000 TOTAL EXPENDITURES BY TYPE $ 411,707 $ 388,300 $ 516,226 $ 460,400

LEGISLATIVE SUMMARY
195

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Page Intentionally Left Blank
196

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CITY COUNCIL
197

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LEGISLATIVE DEPARTMENT FUND 121
City Council Division 701
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 27,499 $ 26,400 $ 25,024 $ 44,900 30200 PERS Retirement 2,877 3,100 2,910 5,300
30201 PERS Employer UAL 7,392 10,300 10,096 19,100
30205 Employee Group Insurance 54,383 62,100 60,233 64,400 30220 FICA/Medicare Insurance 430 400 363 700
Subtotal - Salaries and Benefits 92,581 102,300 98,626 134,400 30300 Conferences and Meetings 8,211 10,000 8,000 10,000 30320 Dues, Memberships and Subscriptions 358 300 300 300 Subtotal - Employee Related 8,569 10,300 8,300 10,300
30400 Office Supplies 864 500 600 500
30415 Special Departmental 403 200 200 200
Subtotal - Supplies and Services 1,268 700 800 700
33100.35 Wireless 5,037 5,000 3,500 5,000
Subtotal - Operations & Utilities 5,037 5,000 3,500 5,000 TOTAL EXPENDITURES $ 107,455 $ 118,300 $ 111,226 $ 150,400

GENERAL FUND
198

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CITY ATTORNEY
199

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LEGISLATIVE DEPARTMENT FUND 121
City Attorney Division 705
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ 256,935 $ 240,000 $ 305,000 $ 250,000 34100.100 Code Legal Services 47,316 30,000 100,000 60,000 Subtotal - Contractual & Professional Svcs 304,252 270,000 405,000 310,000 TOTAL EXPENDITURES $ 304,252 $ 270,000 $ 405,000 $ 310,000

GENERAL FUND
200

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NON-DEPARTMENTAL
201

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NON-DEPARTMENTAL FUND 121
Administration Division 724
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 19,425 $ 60,000 $ 26,459 $ - 30200 PERS Retirement 5,980 - - -
30201 PERS Employer UAL- Safety Plan 929,220 1,022,700 989,600 1,043,505 30202 Pension Replacement Benefit 1,001 1,000 684 1,000 30204 PERS Arrears Payments 18,612 15,000 25,000 15,000 30220 FICA/Medicare Insurance 297 900 384 -
30224 Sick Leave Taken - Part-Time 172 - 606 -
30235 Deferred Compensation 490 1,500 661 -
30240 Continuous Service Bonus 1,407 2,400 2,400 4,000
30250 Unemployment Claims Payment 22,005 15,000 20,000 15,000 Subtotal - Salaries and Benefits 998,610 1,118,500 1,065,794 1,078,505 30300 Conferences and Meetings 21,457 13,000 13,000 12,000 30315 Employee Hiring Costs 18,321 13,000 13,000 15,000 30320 Dues, Memberships and Subscriptions 31,848 31,200 31,200 31,600 Subtotal - Employee Related Expenditures 71,626 57,200 57,200 58,600 30400 Office Supplies 4,599 6,000 6,000 6,500
30415 Special Departmental 6,308 2,300 2,300 3,000
30435.10 Software Maintenance and Support - 11,800 11,800 14,400 30440 Advertising and Promotion 3,910 2,000 2,000 4,000 30460 Medical Insurance Administration 5,829 8,800 8,800 8,800 30465 Medical Insurance – Retirees 1,168,600 1,130,000 1,130,000 1,130,000 Subtotal - Supplies and Services 1,189,245 1,160,900 1,160,900 1,166,700 34100 Contractual Services 128,958 266,600 261,600 123,600 34105 Other Professional Services 260,667 275,000 240,000 268,000 34125 Accounting & Auditing 14,447 37,100 37,100 37,100 34130 Financial Services 46,331 40,000 40,000 40,000
Subtotal - Contractual & Professional Svcs 450,402 618,700 578,700 468,700 35210 Administration Fees - Property Taxes 14,735 20,000 20,000 20,000 35215 Parking Fines Collection Costs 30,685 50,000 50,000 50,000 35280 Employee Recognition 26,820 20,000 25,000 25,000
35510 Bad Debt Expense 9,000 - - -
Subtotal - Miscellaneous 81,240 90,000 95,000 95,000
41255 Utility Bill Subsidy Program 233,372 200,000 200,000 200,000 Subtotal - Community Programs 233,372 200,000 200,000 200,000 42200 Liability Insurance 1,450,200 1,322,400 1,322,400 1,323,600 42220 Self Insured Expenses 50,400 50,400 50,400 50,500 42225 Self Insured Settlements 70,100 110,100 110,100 104,700 42230 Excess Workers Comp 130,000 170,200 170,200 174,100 Subtotal - Internal Service Charges 1,700,700 1,653,100 1,653,100 1,652,900 44100 Transfers Out 660,254 20,000 - -
Subtotal - Transfers 660,254 20,000 - -
TOTAL EXPENDITURES $ 5,385,449 $ 4,918,400 $ 4,810,694 $ 4,720,405

GENERAL FUND
202

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PUBLIC WORKS
203

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

PUBLIC WORKS SUMMARY
121/124/126/133/139/166
Various
3%
58%
27%
8%
3% 0% 1%
FY 26/27 FUNDING SOURCES

GENERAL FUND
(121)

WATER FUND
(124)

SEWER FUND
(126)

RECYCLED WATER
FUND (166)

GAS TAX FUND
(133)

MISCELLANEOUS
GRANT (122)

STORM DRAIN
FUND (139)
28%
72%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Public Works: 25 All Other FT Employees: 62
Total FY 26/27 City-Wide Full-Time Positions: 87
1%
4%
0%
57%
26%
8%
0%
3%
1%
FY 26/27 EXPENDITURES BY

DIVISION
INSPECTION (740)
ENGINEERING (800)

PARKWAY
MAINTENANCE (850)

WATER OPERATIONS
(804)

SEWER OPERATIONS
(809)

RECYCLED WATER
OPERATIONS (808)

MISCELLANEOUS GRANT
(122)

STREET MAINTENANCE
(801)
0 5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
FY 2024-2025 Actual FY 2025-2026
Amended Budget
FY 2025-2026
Projected Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE TRANSFERS

CAPITAL OUTLAY

INTERNAL SERVICE FUND CHARGES

MISCELLANEOUS

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES
204

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
GENERAL FUND (121) $ 1,143,867 $ 761,100 $ 591,818 $ 715,200 WATER FUND (124) 11,795,468 14,018,420 12,963,414 15,010,672 SEWER FUND (126) 5,092,590 6,861,504 6,318,514 6,915,147 RECYCLED WATER FUND (166) 624,871 2,780,000 2,760,500 2,020,000 GAS TAX FUND (133) 758,964 807,600 656,877 842,200
MISCELLANEOUS GRANT (122) 39,936 65,500 40,819 -
STORM DRAIN FUND (139) 114,195 157,100 126,489 161,200
TOTAL FUNDING SOURCES $ 19,569,891 $ 25,451,224 $ 23,458,430 $ 25,664,419

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
INSPECTION (740) $ 304,630 $ 205,000 $ 205,000 $ 200,000 ENGINEERING (800) 1,304,515 1,070,550 808,726 1,129,400 PARKWAY MAINTENANCE (850) 314,345 154,100 93,802 122,900 WATER OPERATIONS (804) 11,427,821 13,693,320 12,724,902 14,655,172 SEWER OPERATIONS (809) 4,820,132 6,629,754 6,133,826 6,658,647 RECYCLED WATER OPERATIONS (808) 624,871 2,780,000 2,760,500 2,020,000 MISCELLANEOUS GRANT (122) 39,936 65,500 40,819 -
STREET MAINTENANCE (801) 634,231 715,000 578,839 738,500 STORM DRAIN (802) 99,411 138,000 112,017 139,800
TOTAL EXPENDITURES BY DIVISION $ 19,569,891 $ 25,451,224 $ 23,458,430 $ 25,664,419

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 2,945,487 $ 2,956,750 $ 2,437,221 $ 3,142,800 EMPLOYEE RELATED EXPENDITURES 49,018 68,500 33,400 67,500 SUPPLIES AND SERVICES 551,719 936,800 410,550 939,600
MAINTENANCE AND RENTALS 182,944 258,000 163,500 258,000 OPERATIONS AND UTILITIES 7,078,628 7,694,500 7,665,600 8,745,500 CONTRACTUAL AND PROFESSIONAL SERVICES 4,648,660 5,174,335 4,606,820 4,916,400 MISCELLANEOUS 2,421,745 4,139,139 4,139,139 4,129,019
INTERNAL SERVICE FUND CHARGES 644,391 889,500 889,500 891,900 CAPITAL OUTLAY 190,085 315,500 94,500 315,500
TRANSFERS 857,213 3,018,200 3,018,200 2,258,200
TOTAL EXPENDITURES BY TYPE $ 19,569,891 $ 25,451,224 $ 23,458,430 $ 25,664,419

PUBLIC WORKS SUMMARY
121/124/126/133/139/166
Various
205

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Page Intentionally Left Blank
206

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INSPECTION
207

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PUBLIC WORKS DEPARTMENT FUND 121
Inspection Division 740
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ 116,508 $ 205,000 $ 205,000 $ 200,000 Subtotal - Contractual & Professional Svcs 116,508 205,000 205,000 200,000 43100 Equipment 188,122 - - -
Subtotal - Capital Outlay 188,122 - - -
TOTAL EXPENDITURES $ 304,630 $ 205,000 $ 205,000 $ 200,000

GENERAL FUND
208

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ENGINEERING
209

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PUBLIC WORKS DEPARTMENT FUND 121
Engineering Division 800
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 172,529 $ 178,800 $ 143,055 $ 204,400 30110 Salaries, Overtime 112 100 100 100
30200 PERS Retirement 16,517 14,300 12,117 16,300
30201 PERS Employer UAL 17,655 800 649 900
30205 Employee Group Insurance 28,456 30,100 24,638 27,000 30210 Vehicle Allowance 763 2,000 929 1,000
30212 Cell Phone Stipend 90 - - -
30215 Medical Savings Account 236 300 190 300
30220 FICA/Medicare Insurance 2,877 2,600 2,076 3,000
30221 Administrative Leave Cash Out 1,573 2,700 2,700 2,800 30225 Sick Leave Buy Back 1,797 1,900 2,431 2,500
30226 Sick Leave Taken 3,474 - 2,220 -
30227 Sick Leave Payoff 5,779 - - -
30230 Annual Vacation Cash Out 417 2,200 2,200 2,300
30231 Vacation Taken 5,736 - 4,762 -
30232 Vacation Payoff 8,033 - 2,131 -
Subtotal - Salaries and Benefits 266,043 235,800 200,196 260,600 30300 Conferences and Meetings 1,750 1,200 1,200 1,200
30310 Uniforms & Safety Gear - 200 200 200
30320 Dues, Memberships and Subscriptions 180 100 100 100 Subtotal - Employee Related 1,930 1,500 1,500 1,500
30400 Office Supplies 428 500 800 800
30415 Special Departmental 2,139 600 600 600
30425 Small Tools - 200 200 200
Subtotal - Supplies and Services 2,567 1,300 1,600 1,600 34100 Contractual Services 141,766 126,000 54,320 89,400 34105 Other Professional Services 3,694 2,000 - 2,000
Subtotal - Contractual & Professional Svcs 145,461 128,000 54,320 91,400 42100 Vehicle Operations and Maintenance - 400 400 600
42110 Computing and Comm. Equip Replacement 6,000 7,100 7,100 7,200 42115 Computing and Communications Operations 48,900 27,900 27,900 29,400 42235 Compensated Absences 53,991 - - -
Subtotal - Internal Service Charges 108,891 35,400 35,400 37,200 TOTAL EXPENDITURES $ 524,892 $ 402,000 $ 293,016 $ 392,300

GENERAL FUND
210

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PUBLIC WORKS DEPARTMENT FUND 121
Engineering Division 800
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request

GENERAL FUND
55400 Encroachment Fees $ 153,484 $ 150,000 $ 130,000 $ 130,000 55405 Grading Permit 6,684 15,000 10,000 15,000
55410 Grading Plan Check Fees 7,548 12,000 12,000 12,000 55415 Overload Moving Permit 3,763 3,000 3,000 3,000
55420 Final Map Check - 6,000 8,000 6,000
55425 Improvement Plan Check 1,735 10,000 6,000 10,000
55430 Lot Merger/Lot Line Adjmt 1,776 7,500 2,500 5,000 55431 Construction and Demolition Fee 150,938 75,000 200,000 150,000 55435 PAKA - Relocation - 1,500 1,500 1,500
55445 Water Quality Mgmt Plan 22,768 10,000 15,000 10,000 TOTAL REVENUES $ 348,696 $ 290,000 $ 388,000 $ 342,500
211

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WATER FUND
212

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SEWER FUND
213

Page 222 of 437 ends

GAS TAX FUND
214

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STORM DRAIN FUND
215

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Page Intentionally Left Blank
216

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PARKWAY MAINTENANCE
217

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PUBLIC WORKS DEPARTMENT FUND 121
Parkway Maintenance Division 850
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 47,433 $ 53,600 $ 43,874 $ 60,100 30110 Salaries, Overtime 2,177 2,400 2,400 2,400
30200 PERS Retirement 5,255 5,500 4,642 6,000
30201 PERS Employer UAL 9,666 12,800 10,072 14,600
30205 Employee Group Insurance 10,803 14,300 9,723 13,900 30212 Cell Phone Stipend 30 - 28 -
30215 Medical Savings Account 20 100 25 100
30220 FICA/Medicare Insurance 796 900 671 1,000
30221 Administrative Leave Cash Out 113 400 400 500
30225 Sick Leave Buy Back 262 500 298 600
30226 Sick Leave Taken 1,679 - 1,565 -
30227 Sick Leave Payoff 592 - - -
30228 Comp Taken 83 - 92 -
30229 Comp Payoff 41 - - -
30230 Annual Vacation Cash Out 318 400 400 500
30231 Vacation Taken 1,571 - 1,515 -
30232 Vacation Payoff 843 - 496 -
30245 Workers Compensation 313 1,000 1,000 1,000
Subtotal - Salaries and Benefits 81,996 91,900 77,202 100,700 30415 Special Departmental 393 1,000 750 1,000
30425 Small Tools 1,367 1,000 750 1,000
30430 Small Office Equipment 1,001 - - -
Subtotal - Supplies and Services 2,761 2,000 1,500 2,000 32400 Trail Maintenance 4,883 - - -
Subtotal - Maintenance & Rentals 4,883 - - -
33100.20 Electricity Charges 48 200 100 200
Subtotal - Operations & Utilities 48 200 100 200
34100 Contractual Services 224,656 60,000 15,000 20,000 Subtotal - Contractual & Professional Svcs 224,656 60,000 15,000 20,000 TOTAL EXPENDITURES $ 314,345 $ 154,100 $ 93,802 $ 122,900

GENERAL FUND
218

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WATER OPERATIONS
219

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WATER FUND
220

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222

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RECYCLED WATER
223

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RECYLED WATER FUND
224

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SEWER OPERATIONS
225

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SEWER FUND
226

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228

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STREET MAINTENANCE
229

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GAS TAX FUND
230

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STORM DRAIN OPERATIONS
231

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STORM DRAIN FUND
232

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MISCELLANEOUS GRANTS
233

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PUBLIC WORKS FUND 122
RCTC - CAL RECYCLE GRANT Division 800
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Full Time Salaries $ 19,427 $ 40,000 $ 20,284 $ - 30105 Part Time Salaries 15,931 10,000 16,726 -
30200 PERS Retirement 1,529 9,500 1,615 -
30201 PERS Monthly Employer UAL Payment 46 100 81 -
30205 Employee Group Insurance 1,399 4,600 798 -
30220 Medicare Insurance 529 800 555 -
30224 Sick Leave Taken - Part-Time 661 300 491 -
30235 Deferred Compensation 415 200 270 -
Subtotal - Payroll & Benefits 39,936 65,500 40,819 -
TOTAL EXPENDITURES $ 39,936 $ 65,500 $ 40,819 $ -
53310 DOC Recycling Grant $ 39,936 $ 65,500 $ 40,819 $ - TOTAL REVENUES $ 39,936 $ 65,500 $ 40,819 $ -

MISCELLANEOUS GRANTS
234

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SHERIFF
235

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

SHERIFF SUMMARY
97%
1% 2%
FY 26/27 FUNDING SOURCES
GENERAL FUND (121)

MISCELLANEOUS
GRANT FUND (122)

SUPPLEMENTAL LAW
ENFORCE. FUND (162)
0 1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000
FY 2024-2025 Actual FY 2025-2026 Amended
Budget
FY 2025-2026 Projected
Year-End
FY 2026-2027 Budget
Request
Prior Year, Current Year and Proposed Budget Comparison

EXPENDITURE BY TYPE

INTERNAL SERVICE FUND CHARGES

CONTRACTUAL AND PROFESSIONAL

SERVICES

OPERATIONS AND UTILITIES

MAINTENANCE AND RENTALS

SUPPLIES AND SERVICES

EMPLOYEE RELATED EXPENDITURES

SALARIES & BENEFITS
1%
99%

TOTAL FULL-TIME AUTHORIZED PERSONNEL
Sheriff-City Support: 1 All Other FT Employees: 86
Total FY 26/27 City-Wide Full-Time Positions: 87
96%
1% 0% 1% 2%
FY 26/27 EXPENDITURES BY DIVISION

RIVERSIDE COUNTY
SHERIFF & SUPPORT (772)
CROSSING GUARDS (773)
CITIZENS ON PATROL (774)

OPIOID SETTLEMENTS
(772)
SUPP. LAW

ENFORCEMENT (SLESF)
(772)
236

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

FUNDING SOURCES
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Projection
GENERAL FUND (121) $ 7,747,307 $ 8,765,350 $ 8,211,336 $ 8,712,500 MISCELLANEOUS GRANT FUND (122) - - 150,000 75,000
SUPPLEMENTAL LAW ENFORCE. FUND (162) 194,663 201,000 201,000 200,000 TOTAL FUNDING SOURCES $ 7,941,970 $ 8,966,350 $ 8,562,336 $ 8,987,500

EXPENDITURES BY DIVISION
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
RIVERSIDE COUNTY SHERIFF & SUPPORT (772) $ 7,704,554 $ 8,663,400 $ 8,115,176 $ 8,605,500 CROSSING GUARDS (773) 19,433 80,000 77,100 77,500
CITIZENS ON PATROL (774) 23,320 21,950 19,060 29,500
OPIOID SETTLEMENTS (772) - - 150,000 75,000
SUPP. LAW ENFORCEMENT (SLESF) (772) 194,663 201,000 201,000 200,000 TOTAL EXPENDITURES BY DIVISION $ 7,941,970 $ 8,966,350 $ 8,562,336 $ 8,987,500

EXPENDITURES BY TYPE
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
SALARIES & BENEFITS $ 162,191 $ 188,400 $ 182,231 $ 185,300 EMPLOYEE RELATED EXPENDITURES 20,771 26,000 18,000 22,100 SUPPLIES AND SERVICES 20,769 38,220 30,145 27,000
MAINTENANCE AND RENTALS 16 2,000 - 1,000
OPERATIONS AND UTILITIES 13,121 10,750 9,610 13,200
CONTRACTUAL AND PROFESSIONAL SERVICES 7,491,848 8,527,830 8,219,600 8,621,500 MISCELLANEOUS 97,086 107,900 37,500 26,700
INTERNAL SERVICE FUND CHARGES 97,666 65,250 65,250 90,700 CAPITAL OUTLAY 38,503 - - -
TOTAL EXPENDITURES BY TYPE $ 7,941,970 $ 8,966,350 $ 8,562,336 $ 8,987,500

SHERIFF SUMMARY
237

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SHERIFF'S DEPARTMENT FUND 121
Riverside County Sheriff Division 772
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 67,463 $ 69,700 $ 63,447 $ 77,700 30105 Salaries, Part Time 16,867 24,000 17,387 -
30200 PERS Retirement 10,758 10,700 10,652 11,900
30201 PERS Employer UAL 39,239 56,000 56,976 67,100
30205 Employee Group Insurance 19,607 19,700 19,158 20,300 30215 Medical Savings Account 241 300 232 300
30220 FICA/Medicare Insurance 1,228 2,000 1,172 2,000
30221 Administrative Leave Cash Out - 3,000 3,000 4,000 30224 Sick Leave Taken - Part-Time 528 - 369 -
30225 Sick Leave Buy Back 1,321 1,000 954 1,000
30226 Sick Leave Taken 823 - 1,455 -
30230 Annual Vacation Cash Out 1,381 1,000 2,277 1,000
30231 Vacation Taken 2,300 - 4,717 -
30235 Deferred Compensation 435 1,000 435 -
Subtotal - Salaries and Benefits 162,191 188,400 182,231 185,300 30300 Conferences and Meetings 11,568 14,400 6,500 14,000 30310 Uniforms & Safety Gear 4,272 7,700 7,700 4,000
30320 Dues, Memberships and Subscriptions 165 100 - 100 Subtotal - Employee Related Expenditures 16,005 22,200 14,200 18,100 30400 Office Supplies 10,962 10,500 10,500 11,000
30405 Printing & Copies 1,817 3,000 2,000 3,500
30410 Postage 98 100 100 100
30415 Special Departmental 2,107 3,500 3,500 3,500
30425 Small Tools 4,767 3,500 1,000 3,500
30430 Small Office Equipment - 13,070 11,295 2,500
Subtotal - Supplies and Services 19,751 33,670 28,395 24,100 32100 Office Equipment Maintenance - 1,000 - 1,000
32200 Building and Ground Maintenance 16 1,000 - -
Subtotal - Maintenance & Rentals 16 2,000 - 1,000
33100.30 Telephone Charges 2,670 2,500 2,850 3,200
33100.35 Wireless 3,954 - 600 2,800
33100.45 Internet/Cable Charges 6,354 8,000 6,000 7,000 Subtotal - Operations & Utilities 12,978 10,500 9,450 13,000 34100 Contractual Services 104,566 185,500 188,500 214,000 34115 Law Enforcement Contract 7,164,106 8,059,830 7,601,500 8,053,500 34151 Sheriff Community Outreach 8,444 1,500 1,500 1,500 Subtotal - Contractual & Professional Svcs 7,277,117 8,246,830 7,791,500 8,269,000 35100 Interest Expense 7,274 - - -
35106 GASB 87 Leases & 96 SBITA 82,726 - - -
35300 Highway Patrol DUI Testing 2,928 3,500 3,500 2,500 41256 Homeless Programs and Services - 100,400 30,000 20,000 Subtotal - Miscellaneous 92,928 103,900 33,500 22,500

GENERAL FUND
238

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GENERAL FUND
42100 Vehicle Operations and Maintenance $ 7,200 $ 10,300 $ 10,300 $ 11,800 42105 Vehicle Replacement Charges 35,000 13,800 13,800 27,600 42110 Computing and Comm. Equip Replacement 1,800 3,900 3,900 3,700 42115 Computing and Communications Operations 36,700 27,900 27,900 29,400 42235 Compensated Absences 4,366 - - -
Subtotal - Internal Service Charges 85,066 55,900 55,900 72,500 43100 Equipment 38,503 - - -
Subtotal - Capital Outlay 38,503 - - -
TOTAL EXPENDITURES $ 7,704,554 $ 8,663,400 $ 8,115,176 $ 8,605,500 50160 Public Safety Sales Tax $ 555,114 $ 567,000 $ 567,000 $ 569,500 54100 Vehicle Code Fines 59,788 76,000 39,000 55,000
54105 Parking Fines 46,537 56,800 36,500 45,000
54115 Vehicle Code Admin Citation 6,645 6,500 4,600 6,500 54120 Vehicle Impound Fees 46,424 30,000 50,000 45,000
57210 NCP Fund Raising 1,648 2,500 3,000 2,500
57211 Sheriff Community Outreach Donation 500 1,000 - - 57405 Emergency Response Recovery 7,496 18,000 5,000 10,000 57620 State Cost Reimbursement 37,876 45,000 33,300 25,000 TOTAL REVENUES $ 762,028 $ 802,800 $ 738,400 $ 758,500
239

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SHERIFF'S DEPARTMENT FUND 121
Crossing Guards Division 773
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ 19,433 $ 80,000 $ 77,100 $ 77,500 Subtotal - Contractual & Professional Svcs 19,433 80,000 77,100 77,500 TOTAL EXPENDITURES $ 19,433 $ 80,000 $ 77,100 $ 77,500
SHERIFF'S DEPARTMENT FUND 121
Citizens on Patrol Division 774
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30300 Conferences and Meetings $ 1,875 $ 1,500 $ 1,500 $ 1,500 30310 Uniforms & Safety Gear 2,891 2,300 2,300 2,500
Subtotal - Employee Related 4,767 3,800 3,800 4,000
30400 Office Supplies 63 200 200 200
30410 Postage - 100 50 100
30415 Special Departmental 834 750 500 600
30425 Small Tools - 1,500 500 1,500
30495 NCP Special Events 42 500 500 500
30496 NCP Fund Raising 79 1,500 - -
Subtotal - Supplies and Services 1,018 4,550 1,750 2,900 33100.35 Wireless 143 250 160 200
Subtotal - Operations & Utilities 143 250 160 200
34100 Contractual Services 635 - - -
Subtotal - Professional Services 635 - - -
35275 Volunteer Recognition 4,158 4,000 4,000 4,200
Subtotal - Miscellaneous 4,158 4,000 4,000 4,200
42100 Vehicle Operations and Maintenance 4,300 5,200 5,200 5,800 42105 Vehicle Replacement Charges 8,300 4,150 4,150 12,400 Subtotal - Internal Service Charges 12,600 9,350 9,350 18,200 TOTAL EXPENDITURES $ 23,320 $ 21,950 $ 19,060 $ 29,500

GENERAL FUND
240

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SHERIFF'S DEPARTMENT FUND 162
Supplemental Law Enforcement (SLESF) Division 772
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34115 Law Enforcement Contract $ 194,663 $ 201,000 $ 201,000 $ 200,000 Subtotal - Contractual & Professional Svcs 194,663 201,000 201,000 200,000 TOTAL EXPENDITURES $ 194,663 $ 201,000 $ 201,000 $ 200,000 REVENUE - 122-000
53260 Supplemental Law - AB1378 $ 194,663 $ 201,000 $ 201,000 $ 200,000 TOTAL REVENUES $ 194,663 $ 201,000 $ 201,000 $ 200,000
SHERIFF'S DEPARTMENT FUND 122
Opioid Settlements Division 772
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
41266 Law Enforcement Grant $ - $ - $ 150,000 $ 75,000
Subtotal - Contractual & Professional Svcs - - 150,000 75,000 TOTAL EXPENDITURES $ - $ - $ 150,000 $ 75,000
REVENUE - 122-000
53502 Opioid Settlements $ - $ 25,000 $ 150,000 $ 75,000 TOTAL REVENUES $ - $ 25,000 $ 150,000 $ 75,000

MISCELLANEOUS GRANTS
241

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242

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SPECIAL EVENTS
243

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VARIOUS DEPARTMENTS FUND 121
Special Events Summary Division 720
Event No. Event Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
720.10 George Ingalls Day $ 103 $ 150 $ 200 $ 200
720.15 Christmas Festival & Parade of Lights 64,295 75,000 81,770 74,200 720.25 Day of the Cowboy 59,163 75,000 60,600 60,900
720.30 Rose M. Eldridge Day 426 300 258 300
720.34 National Night Out 2,690 5,000 400 7,900
720.35 Concerts/Movies in the Park 34,425 11,400 7,351 11,700 720.37 Community Clean-Up Days 1,051 1,000 820 1,000
720.40 Fourth of July 10,997 - 712 11,200
720.41 Memorial Day 2,488 2,600 3,100 3,100
720.42 Vietnam Veterans Day - - - 1,000
720.43 Veterans Day 10,312 2,600 4,103 4,200
720.44 Patriot Day 880 1,000 898 1,300
720.45 Breakfast with Santa 9,030 7,600 5,180 8,400
720.60 Easter Egg Hunt 12,240 10,000 11,000 11,900
720.67 Dia de los Muertos 3,690 3,500 3,472 3,800
720.68 Trunk-or-Treat 13,694 - - -
720.69 Gold Star Mother's & Family's Day 106 1,200 1,558 1,600 720.71 Kathy Azevedo Spirit of Norco 5,509 3,500 4,786 5,000 720.73 Flag Day - 3,000 - -
720.75 Kids Fun Day - - 3,000 3,000
TOTAL EXPENDITURES $ 231,099 $ 202,850 $ 189,208 $ 210,700 56816 Special Events Donation/Sponsorship $ 56,788 $ 60,000 $ 60,000 $ 60,000 56817 Special Events Ticket Sales 75,230 80,000 65,800 80,000 56818 Special Events Concessions 13,720 12,000 12,000 12,000 TOTAL REVENUES $ 145,738 $ 152,000 $ 137,800 $ 152,000

GENERAL FUND
244

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - George Ingalls Day Division 720.10
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ 103 $ 150 $ 200 $ 200
Subtotal - Contractual & Professional Svcs 103 150 200 200 TOTAL EXPENDITURES $ 103 $ 150 $ 200 $ 200
COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Christmas Festival & Parade of Lights Division 720.15 Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 6,432 $ 7,500 $ 12,082 $ 7,500 30107 Part Time Salaries - 20 Hour 406 - - -
30110 Salaries, Overtime 3,184 2,500 8,200 8,000
30200 PERS Retirement 32 - 178 -
30201 PERS Employer UAL 1 - 9 -
30205 Employee Group Insurance 797 - - -
30220 FICA/Medicare Insurance 145 200 - 300
30235 Deferred Compensation 161 300 - 400
Subtotal - Salaries and Benefits 11,158 10,500 20,470 16,200 30415 Special Departmental 11,496 11,000 12,300 11,000
Subtotal - Supplies and Services 11,496 11,000 12,300 11,000 32105 Equipment Rental 15,193 17,500 10,400 11,000
Subtotal - Maintenance & Rentals 15,193 17,500 10,400 11,000 34100 Contractual Services 26,448 36,000 38,600 36,000
Subtotal - Contractual & Professional Svcs 26,448 36,000 38,600 36,000 TOTAL EXPENDITURES $ 64,295 $ 75,000 $ 81,770 $ 74,200

GENERAL FUND
245

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COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Day of the Cowboy Division 720.25
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 1,869 $ 2,000 $ 2,500 $ 2,100 30107 Part Time Salaries - 20 Hour 140 - 300 -
30110 Salaries, Overtime 1,853 2,700 2,000 2,000
30200 PERS Retirement 11 - - -
30220 FICA/Medicare Insurance 56 100 100 100
30235 Deferred Compensation 47 200 100 200
Subtotal - Salaries and Benefits 3,976 5,000 5,000 4,400 30415 Special Departmental 7,660 6,000 3,000 3,000
Subtotal - Supplies and Services 7,660 6,000 3,000 3,000 32105 Equipment Rental 7,356 9,000 7,400 7,500
Subtotal - Maintenance & Rentals 7,356 9,000 7,400 7,500 34100 Contractual Services 40,171 55,000 45,200 46,000
Subtotal - Contractual & Professional Svcs 40,171 55,000 45,200 46,000 TOTAL EXPENDITURES $ 59,163 $ 75,000 $ 60,600 $ 60,900

GENERAL FUND
246

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COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - Rose M. Eldridge Day Division 720.30
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ - $ - $ 104 $ -
30220 FICA/Medicare Insurance - - 2 -
30235 Deferred Compensation - - 3 -
Subtotal - Salaries and Benefits - - 108 -
30400 Office Supplies 146 - - -
Subtotal - Supplies and Services 146 - - -
34150 Special Events 280 300 150 300
Subtotal - Contractual & Professional Svcs 280 300 150 300 TOTAL EXPENDITURES $ 426 $ 300 $ 258 $ 300
COMMUNITY SERVICES DEPARTMENT FUND 121
Special Events - National Night Out Division 720.34
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 298 $ 500 $ 400 $ 600
30110 Salaries, Overtime - - - 2,000
30220 FICA/Medicare Insurance 4 100 - 100
30235 Deferred Compensation 7 100 - 100
Subtotal - Salaries and Benefits 310 700 400 2,800
30400 Office Supplies 199 - - 100
30415 Special Departmental 2,180 4,300 - 5,000
Subtotal - Supplies and Services 2,379 4,300 - 5,100
TOTAL EXPENDITURES $ 2,690 $ 5,000 $ 400 $ 7,900

GENERAL FUND
247

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Special Events - Concerts/Movies in the Park Division 720.35 Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 1,928 $ 3,200 $ 657 $ 3,400 30110 Salaries, Overtime 1,962 2,000 869 2,000
30205 Employee Group Insurance 368 - - -
30220 FICA/Medicare Insurance 57 100 22 100
30235 Deferred Compensation 48 200 16 200
Subtotal - Salaries and Benefits 4,363 5,500 1,565 5,700 30415 Special Departmental 9,713 1,000 1,000 1,000
Subtotal - Supplies and Services 9,713 1,000 1,000 1,000 34100 Contractual Services 19,649 4,900 4,786 5,000
34150 Special Events 700 - - -
Subtotal - Contractual & Professional Svcs 20,349 4,900 4,786 5,000 TOTAL EXPENDITURES $ 34,425 $ 11,400 $ 7,351 $ 11,700

GENERAL FUND
248

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Special Events - Community Clean-Up Days Division 720.37 Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30110 Salaries, Overtime $ 499 $ 500 $ 500 $ 500
30220 FICA/Medicare Insurance 4 100 7 100
30235 Deferred Compensation - 100 13 100
Subtotal - Salaries and Benefits 503 700 520 700
30310 Uniforms & Safety Gear 200 - - -
Subtotal - Employee Related 200 - - -
30415 Special Departmental 349 300 300 300
Subtotal - Supplies and Services 349 300 300 300
TOTAL EXPENDITURES $ 1,051 $ 1,000 $ 820 $ 1,000
COMMUNITY OPERATIONS DEPARTMENT FUND 121
Special Events - Fourth of July Division 720.40
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 1,108 $ - $ 249 $ 500
30110 Salaries, Overtime 980 - 300 500
30220 FICA/Medicare Insurance 30 - 7 100
30235 Deferred Compensation 28 - 6 100
Subtotal - Salaries and Benefits 2,147 - 562 1,200
30415 Special Departmental 3,613 - 150 4,000
30440 Advertising and Promotion 826 - - -
Subtotal - Supplies and Services 4,439 - 150 4,000
34100 Contractual Services 4,294 - - 6,000
34150 Special Events 117 - - -
Subtotal - Contractual & Professional Svcs 4,411 - - 6,000 TOTAL EXPENDITURES $ 10,997 $ - $ 712 $ 11,200

GENERAL FUND
249

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Memorial Day Division 720.41
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30110 Salaries, Overtime $ 179 $ - $ - $ -
30220 FICA/Medicare Insurance 3 - - -
Subtotal - Salaries and Benefits 181 - - -
30415 Special Departmental - 1,100 1,100 1,100
Subtotal - Supplies and Services - 1,100 1,100 1,100
34100 Contractual Services 2,307 1,500 2,000 2,000
Subtotal - Contractual & Professional Svcs 2,307 1,500 2,000 2,000 TOTAL EXPENDITURES $ 2,488 $ 2,600 $ 3,100 $ 3,100
FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Vietnam Veterans Day Division 720.42
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ - $ - $ - $ 1,000
Subtotal - Contractual & Professional Svcs - - - 1,000
TOTAL EXPENDITURES $ - $ - $ - $ 1,000

GENERAL FUND
250

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Veterans Day Division 720.43
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30415 Special Departmental $ 5,513 $ 1,100 $ 686 $ 700
Subtotal - Supplies and Services 5,513 1,100 686 700
34100 Contractual Services 4,799 1,500 3,417 3,500
Subtotal - Contractual & Professional Svcs 4,799 1,500 3,417 3,500 TOTAL EXPENDITURES $ 10,312 $ 2,600 $ 4,103 $ 4,200
COMMUNITY OPERATIONS DEPARTMENT FUND 121
Special Events - Patriot Day Division 720.44
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 48 $ - $ 50 $ -
30220 FICA/Medicare Insurance 1 - - -
30235 Deferred Compensation 1 - - -
Subtotal - Salaries and Benefits 50 - 50 -
30415 Special Departmental 830 700 628 1,000
Subtotal - Supplies and Services 830 700 628 1,000
32105 Equipment Rental - 300 220 300
Subtotal - Maintenance & Rentals - 300 220 300
TOTAL EXPENDITURES $ 880 $ 1,000 $ 898 $ 1,300

GENERAL FUND
251

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Special Events - Breakfast with Santa Division 720.45
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 219 $ 300 $ - $ 300
30110 Salaries, Overtime - 400 - 400
30220 FICA/Medicare Insurance 3 100 - 100
30235 Deferred Compensation 5 100 - 100
Subtotal - Salaries and Benefits 227 900 - 900
32105 Equipment Rental 1,818 1,500 - 1,500
Subtotal - Maintenance & Rentals 1,818 1,500 - 1,500
30415 Special Departmental 5,654 3,200 3,980 4,000
Subtotal - Supplies and Services 5,654 3,200 3,980 4,000 34100 Contractual Services 1,330 2,000 1,200 2,000
Subtotal - Contractual & Professional Svcs 1,330 2,000 1,200 2,000 TOTAL EXPENDITURES $ 9,030 $ 7,600 $ 5,180 $ 8,400
COMMUNITY OPERATIONS DEPARTMENT FUND 121
Special Events - Easter Egg Hunt Division 720.60
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 1,681 $ 1,800 $ 1,800 $ 1,800 30110 Salaries, Overtime 956 900 900 900
30220 FICA/Medicare Insurance 38 100 100 100
30235 Deferred Compensation 42 100 100 100
Subtotal - Salaries and Benefits 2,717 2,900 2,900 2,900 30415 Special Departmental 6,406 3,000 4,000 4,000
Subtotal - Supplies and Services 6,406 3,000 4,000 4,000 34100 Contractual Services 3,118 4,100 4,100 5,000
Subtotal - Contractual & Professional Svcs 3,118 4,100 4,100 5,000 TOTAL EXPENDITURES $ 12,240 $ 10,000 $ 11,000 $ 11,900

GENERAL FUND
252

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Special Events - Dia de los Muertos Division 720.67
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 422 $ 600 $ 259 $ 300
30220 FICA/Medicare Insurance 6 100 4 100
30235 Deferred Compensation 11 100 6 100
Subtotal - Salaries and Benefits 439 800 269 500
30415 Special Departmental 1,313 700 775 800
Subtotal - Supplies and Services 1,313 700 775 800
34100 Contractual Services 1,939 2,000 2,428 2,500
Subtotal - Contractual & Professional Svcs 1,939 2,000 2,428 2,500 TOTAL EXPENDITURES $ 3,690 $ 3,500 $ 3,472 $ 3,800

GENERAL FUND
253

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COMMUNITY OPERATIONS DEPARTMENT FUND 121
Special Events - Trunk-or-Treat Division 720.68
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
30105 Salaries, Part Time $ 1,762 $ - $ - $ -
30110 Salaries, Overtime 270 - - -
30220 FICA/Medicare Insurance 30 - - -
30235 Deferred Compensation 44 - - -
Subtotal - Salaries and Benefits 2,106 - - -
30415 Special Departmental 6,776 - - -
Subtotal - Supplies and Services 6,776 - - -
34100 Contractual Services 4,813 - - -
Subtotal - Contractual & Professional Svcs 4,813 - - -
TOTAL EXPENDITURES $ 13,694 $ - $ - $ -
FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Gold Star Mother's & Family's Day Division 720.69 Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ 106 $ 1,200 $ 1,558 $ 1,600 Subtotal - Contractual & Professional Svcs 106 1,200 1,558 1,600 TOTAL EXPENDITURES $ 106 $ 1,200 $ 1,558 $ 1,600

GENERAL FUND
254

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Kathy Azevedo Spirit of Norco Division 720.71 Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ 5,509 $ 3,500 $ 4,786 $ 5,000 Subtotal - Contractual & Professional Svcs 5,509 3,500 4,786 5,000 TOTAL EXPENDITURES $ 5,509 $ 3,500 $ 4,786 $ 5,000
FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Flag Day Division 720.73
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ - $ 3,000 $ - $ -
Subtotal - Contractual & Professional Svcs - 3,000 - -
TOTAL EXPENDITURES $ - $ 3,000 $ - $ -

GENERAL FUND
255

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FACILITIES AND MAINTENANCE DEPARTMENT FUND 121
Special Events - Kids Fun Day Division 720.75
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected
Year-End
FY 2026-2027
Budget
Request
34100 Contractual Services $ - $ - $ 3,000 $ 3,000
Subtotal - Contractual & Professional Svcs - - 3,000 3,000 TOTAL EXPENDITURES $ - $ - $ 3,000 $ 3,000

GENERAL FUND
256

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LANDSCAPE

MAINTENANCE DISTRICTS
257

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Landscape Maintenance Districts FUND 179
LMD 1 Division 791
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 2,162 $ 3,332 $ 2,228 $ 3,466 30110 Overtime 31 18 - -
30200 PERS Retirement 183 266 189 274
30201 PERS Employer UAL 5 14 10 14
30205 Employee Group Insurance 528 444 443 460
30220 FICA/Medicare Insurance 39 48 44 50
30225 Sick Leave Buy Back 27 - 71 -
30226 Sick Leave Taken 59 - - -
30230 Annual Vacation Cash Out 61 - - -
30231 Vacation Taken 105 - 146 -
30232 Vacation Payoff - - 96 -
Subtotal - Salaries and Benefits 3,200 4,122 3,227 4,264 33100.10 Water Charges 3,851 3,500 3,500 3,700
33100.20 Electricity Charges 145 220 200 200
33100.30 Telephone Charges 610 500 500 550
Subtotal - Operations & Utilities 4,607 4,220 4,200 4,450 34100.10 Landscape Maintenance 2,705 2,850 2,850 2,952
34105 Other Professional Services 1,530 1,560 1,560 1,592 Subtotal - Contractual & Professional Svcs 4,235 4,410 4,410 4,544 35150 Administrative - Overhead 540 540 540 540
35210 Administration Fees - Property Taxes 111 111 111 111 35511 Incidentals - 300 300 189
Subtotal - Miscellaneous 651 951 951 840
42100.10 Fuel - 30 30 30
Subtotal - Internal Service Fund - 30 30 30
TOTAL EXPENDITURES $ 12,693 $ 13,733 $ 12,818 $ 14,128
53100 Landscape Maintenance Assessment $ 12,422 $ 13,455 $ 13,455 $ 14,128 54200 Interest Income (413) - (200) (200)
TOTAL REVENUES $ 12,009 $ 13,455 $ 13,255 $ 13,928
Landscape Maintenance District 1
258

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Landscape Maintenance Districts FUND 176
LMD 2 Division 792
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 10,812 $ 16,658 $ 11,139 $ 17,330 30110 Overtime 153 14 - -
30200 PERS Retirement 916 1,326 945 1,374
30201 PERS Employer UAL 28 70 50 70
30205 Employee Group Insurance 2,639 2,224 2,213 2,302
30220 FICA/Medicare Insurance 194 242 218 252
30226 Sick Leave Taken 297 - - -
30230 Annual Vacation Cash Out 305 - - -
30231 Vacation Taken 525 - 728 -
30232 Vacation Payoff - - 482 -
Subtotal - Salaries and Benefits 15,868 20,534 15,776 21,328 33100.10 Water Charges 35,385 35,000 35,000 35,000
33100.20 Electricity Charges 2,015 2,000 2,000 2,000
Subtotal - Operations & Utilities 37,400 37,000 37,000 37,000 34100.10 Landscape Maintenance 95,309 94,100 94,100 97,356 34105 Other Professional Services 6,163 5,202 5,202 5,307 Subtotal - Contractual & Professional Svcs 101,471 99,302 99,302 102,663 35150 Administrative - Overhead 7,340 7,340 7,340 7,340 35210 Administration Fees - Property Taxes 166 166 166 166 35512 Operating Contingency - 31,136 31,136 33,027
Subtotal - Miscellaneous 7,506 38,642 38,642 40,533
42100.10 Fuel - 150 150 150
Subtotal - Internal Service Fund - 150 150 150
43130 Land Improvements-Construction 10,167 - - -
Subtotal - Capital Outlay 10,167 - - -
TOTAL EXPENDITURES $ 172,412 $ 195,628 $ 190,870 $ 201,674 53105 Landscape Maintenance Assessment $ 188,208 $ 195,628 $ 195,628 $ 201,671 54200 Interest Income (594) - (700) (700)
TOTAL REVENUES $ 187,614 $ 195,628 $ 194,928 $ 200,971
Landscape Maintenance District 2
259

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Landscape Maintenance Districts FUND 177
LMD 3 Division 793
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 8,650 $ 13,326 $ 8,911 $ 13,864 30110 Overtime 122 16 - -
30200 PERS Retirement 733 1,060 756 1,100
30201 PERS Employer UAL 22 56 40 56
30205 Employee Group Insurance 2,111 1,780 1,770 1,840
30220 FICA/Medicare Insurance 155 194 175 202
30226 Sick Leave Taken 237 - - -
30230 Annual Vacation Cash Out 244 - - -
30231 Vacation Taken 420 - 583 -
30232 Vacation Payoff - - 386 -
Subtotal - Salaries and Benefits 12,694 16,432 12,621 17,062 33100.10 Water Charges 35,488 35,000 35,000 35,000
33100.20 Electricity Charges 883 1,000 1,000 1,000
33100.30 Telephone Charges - 65 65 65
Subtotal - Operations & Utilities 36,371 36,065 36,065 36,065 34100.10 Landscape Maintenance 38,009 40,100 40,100 41,458 34105 Other Professional Services 5,143 4,200 4,200 4,245 Subtotal - Contractual & Professional Svcs 43,151 44,300 44,300 45,703 35150 Administrative - Overhead 5,100 5,100 5,100 5,100 35210 Administration Fees - Property Taxes 117 117 117 117 35511 Incidentals - 1,000 1,000 -
35512 Operating Contingency - 6,594 6,594 8,955
Subtotal - Miscellaneous 5,217 12,811 12,811 14,172
42100.10 Fuel - 100 100 100
Subtotal - Internal Service Fund - 100 100 100
TOTAL EXPENDITURES $ 97,433 $ 109,708 $ 105,897 $ 113,102 53110 Landscape Maintenance Assessment $ 107,700 $ 109,708 $ 109,708 $ 113,099 54200 Interest Income 235 - (100) (100)
TOTAL REVENUES $ 107,935 $ 109,708 $ 109,608 $ 112,999
Landscape Maintenance District 3
260

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Landscape Maintenance Districts FUND 186
LMD 4 Division 794
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 15,137 $ 23,322 $ 15,595 $ 24,262 30110 Overtime 214 12 - -
30200 PERS Retirement 1,282 1,856 1,322 1,924
30201 PERS Employer UAL 39 98 71 98
30205 Employee Group Insurance 3,694 3,114 3,098 3,222
30220 FICA/Medicare Insurance 271 338 306 352
30226 Sick Leave Taken 415 - - -
30230 Annual Vacation Cash Out 427 - - -
30231 Vacation Taken 736 - 1,019 -
30232 Vacation Payoff - - 675 -
Subtotal - Salaries and Benefits 22,215 28,740 22,086 29,858 32405 Tree Placement - 2,000 2,000 1,000
Subtotal - Maintenance & Rentals - 2,000 2,000 1,000
33100.10 Water Charges 104,390 90,000 90,000 100,000
33100.20 Electricity Charges 5,942 8,000 8,000 8,000
33100.30 Telephone Charges 576 500 500 550
Subtotal - Operations & Utilities 110,909 98,500 98,500 108,550 34100.10 Landscape Maintenance 347,510 330,000 330,000 337,405 34105 Other Professional Services 5,610 6,200 6,200 16,750 Subtotal - Contractual & Professional Svcs 353,120 336,200 336,200 354,155 35150 Administrative - Overhead 31,500 31,500 31,500 31,500 35210 Administration Fees - Property Taxes 288 288 288 288 35511 Incidentals 73 5,000 5,000 5,000
35512 Operating Contingency 41 - - -
Subtotal - Miscellaneous 31,901 36,788 36,788 36,788
42100.10 Fuel - 160 160 160
Subtotal - Internal Service Fund - 160 160 160
43130 Land Improvements - 5,000 5,000 75,000
Subtotal - Capital Outlay - 5,000 5,000 75,000
TOTAL EXPENDITURES $ 518,144 $ 507,388 $ 500,734 $ 605,511 53115 Landscape Maintenance Assessment $ 532,277 $ 507,388 $ 507,388 $ 605,507 54200 Interest Income 15,792 - 6,000 5,000
TOTAL REVENUES $ 548,069 $ 507,388 $ 513,388 $ 610,507
Landscape Maintenance District 4
261

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Landscape Maintenance Districts FUND 187
LMD 5 Division 795
Object
Code Line-Item Description
FY 2024-2025
Actual
FY 2025-2026
Amended
Budget
FY 2025-2026
Projected YearEnd
FY 2026-2027
Budget
Request
30100 Salaries, Full Time $ 6,487 $ 9,996 $ 6,683 $ 10,398 30110 Overtime 92 16 - -
30200 PERS Retirement 550 796 567 824
30201 PERS Employer UAL 17 42 30 42
30205 Employee Group Insurance 1,583 1,334 1,328 1,380
30220 FICA/Medicare Insurance 116 144 131 150
30226 Sick Leave Taken 178 - - -
30230 Annual Vacation Cash Out 183 - - -
30231 Vacation Taken 315 - 437 -
30232 Vacation Payoff - - 289 -
Subtotal - Salaries and Benefits 9,520 12,328 9,465 12,794 33100.10 Water Charges 11,345 9,000 9,000 10,000
33100.20 Electricity Charges 384 700 700 700
33100.30 Telephone Charges - 80 80 80
Subtotal - Operations & Utilities 11,729 9,780 9,780 10,780 34100.10 Landscape Maintenance 25,691 22,000 22,000 22,336 34105 Other Professional Services 3,570 4,100 4,100 4,000 Subtotal - Contractual & Professional Svcs 29,261 26,100 26,100 26,336 35150 Administrative - Overhead 3,100 3,100 3,100 3,100 35210 Administration Fees - Property Taxes 105 105 105 105 35511 Incidentals - 1,000 1,000 -
Subtotal - Miscellaneous 3,205 4,205 4,205 3,205
42100.10 Fuel - 80 80 80
Subtotal - Internal Service Fund - 80 80 80
43130 Land Improvements 28,450 30,000 18,496 22,546
Subtotal - Capital Outlay 28,450 30,000 18,496 22,546
TOTAL EXPENDITURES $ 82,166 $ 82,493 $ 68,126 $ 75,741
53120 Landscape Maintenance Assessment $ 71,790 $ 70,989 $ 70,989 $ 75,739 54200 Interest Income 4,494 - 1,500 1,500
TOTAL REVENUES $ 76,284 $ 70,989 $ 72,489 $ 77,239
Landscape Maintenance District 5
262

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PERSONNEL AUTHORIZATION
263

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FTE
Authorized
FY 2022-23
FTE
Authorized
FY 2023-24
FTE
Authorized
FY 2024-25
FTE
Authorized
FY 2025-26
FTE
Proposed
FY 2026-27
Change
Elected Officials
City Council Members 5.00 5.00 5.00 5.00 5.00 -
Total Elected Officials 5.00 5.00 5.00 5.00 5.00 -
Administration
City Manager 1.00 1.00 1.00 1.00 1.00 -
City Clerk/Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00 - Deputy City Clerk 1.00 1.00 1.00 1.00 1.00 -
Human Resources Manager 1.00 1.00 1.00 1.00 1.00 -
Human Resources Analyst - - 1.00 1.00 1.00 -
Communications Manager 1.00 1.00 1.00 1.00 1.00 -
Communications Specialist - - 1.00 1.00 1.00 -
Senior Administartive Assistant/Administrative Assistant (City Clerk/HR) 2.00 2.00 2.00 2.00 2.00 - IT Manager 1.00 1.00 1.00 1.00 1.00 -
Computer Information Systems Administrator - - - - - -
IT Technician 1.00 1.00 2.00 2.00 2.00 -
Business Systems Analyst 1.00 - - - - -
IT Analyst - 1.00 1.00 1.00 1.00 -
PART-TIME (20 HOURS)
Intern 1.50 1.50 1.50 1.50 1.50 -
Communications Specialist 0.50 0.50 - - - -
Clerical Aide (Historic Society) 0.50 0.50 0.50 0.50 0.50 - Total Administration 12.50 12.50 15.00 15.00 15.00 -
Total Full Time FTE, Administration 10.00 10.00 13.00 13.00 13.00 - Total Part Time FTE, Administration 2.50 2.50 2.00 2.00 2.00 - Total FTE, Administration 12.50 12.50 15.00 15.00 15.00 - Community Development
Director of Community Development 1.00 1.00 1.00 1.00 1.00 - Building Official 1.00 1.00 1.00 1.00 1.00 -
Senior Planner 1.00 1.00 1.00 1.00 1.00 -
Assistant Planner 1.00 - - - - -
Associate Planner - 1.00 1.00 1.00 1.00 -
Community Development Speicalist/Sr Community Development Speicalist 2.00 2.00 2.00 2.00 2.00 - Building Inspector 1.00 1.00 1.00 1.00 1.00 -
Code Enforcement Supervisor - - 1.00 1.00 1.00 -
Senior Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 - Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 -
Administartive Assistant - - 1.00 1.00 1.00 -
PART-TIME (20 HOURS)
Code Enforcement Supervisor (PT) 0.50 0.50 - - - -
Administrative Aide 0.50 0.50 0.50 0.50 0.50 -
Total Community Development 10.00 10.00 11.50 11.50 11.50 - Total Full Time FTE, Planning 9.00 9.00 11.00 11.00 11.00 - Total Part Time FTE, Planning 1.00 1.00 0.50 0.50 0.50 - Total FTE, Planning 10.00 10.00 11.50 11.50 11.50 -
Finance
Director of Finance 1.00 1.00 1.00 1.00 1.00 -
Administrative Analyst 1.00 1.00 1.00 1.00 1.00 -
Accounting Manager 1.00 1.00 1.00 1.00 1.00 -
Senior Accountant 1.00 1.00 1.00 1.00 1.00 -
Accountant 1.00 1.00 1.00 1.00 1.00 -
Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00 -
Account Clerks I, II, III 6.00 6.00 6.00 6.00 6.00 -
PART-TIME (20 HOURS) -
Account Clerk 0.50 0.50 0.50 0.50 0.50 -
Total Finance 12.50 12.50 12.50 12.50 12.50 -
-
Total Full Time FTE, Fiscal and Support Services 12.00 12.00 12.00 12.00 12.00 - Total Part Time FTE, Fiscal and Support Services 0.50 0.50 0.50 0.50 0.50 - Total FTE, Fiscal and Support Services 12.50 12.50 12.50 12.50 12.50 -

CITY OF NORCO
Authorized Position List
Fiscal Year 2026-27
264

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FTE
Authorized
FY 2022-23
FTE
Authorized
FY 2023-24
FTE
Authorized
FY 2024-25
FTE
Authorized
FY 2025-26
FTE
Proposed
FY 2026-27
Change

CITY OF NORCO
Authorized Position List
Fiscal Year 2026-27
Community Operations
Deputy City Manager/Director of Community Operations - - - - 1.00 - Director of Community Services 1.00 1.00 1.00 1.00 - -
Executive Assistant 1.00 - - - - -
Administrative Analyst - 1.00 - - - -
Administrative Assistant/Sr. Administrative Assistant 1.00 1.00 2.00 2.00 2.00 - Community Services Manager 1.00 1.00 1.00 1.00 1.00 -
Community Services Supervisor 1.00 1.00 1.00 1.00 1.00 - Community Services Coordinator 3.00 3.00 3.00 3.00 3.00 - Bus Driver 1.00 1.00 1.00 1.00 1.00 -
Animal Control Superintendent 1.00 1.00 1.00 1.00 1.00 - Animal Control Supervisor 1.00 1.00 1.00 1.00 1.00 -
Animal Control Officer 2.00 2.00 2.00 2.00 2.00 -
PART-TIME (32 HOURS) -
Recreation & Community Services Coordinator - - - - - - Animal Control Officer Trainee - - - - - -
Sports Coordinator - - - - - -
PART-TIME (20 HOURS) -
Animal Care Technician 1.00 1.00 1.00 1.00 1.00 -
Bus Driver 0.50 0.50 0.50 0.50 0.50 -
Administrative Aide 0.50 0.50 - - - -
Intern 0.50 0.50 0.50 0.50 0.50 -
Kennel Attendant/Aide 2.50 2.50 2.50 2.50 2.50 -
Community Services Aide 10.00 10.00 10.00 10.00 10.00 - Community Services Leader I, II, III 5.00 5.00 5.00 5.00 5.00 - Community Services Specialist 0.50 0.50 0.50 0.50 0.50 - Senior Administrative Assistant 1.00 1.00 1.00 1.00 1.00 - Total Community Services 34.50 34.50 34.00 34.00 34.00 - Total Full Time FTE, Community Services 13.00 13.00 13.00 13.00 13.00 - Total Part Time FTE,Community Services 21.50 21.50 21.00 21.00 21.00 - Total FTE, Community Services 34.50 34.50 34.00 34.00 34.00 - Facilities & Maintenance
Director of Facilities & Maintenance 1.00 1.00 1.00 1.00 1.00 - Administraive Analyst - - 1.00 1.00 1.00 -
Parks & Public Buildings Maintenance Superintendent - - - - - - Parks Maintenance Superintendent 1.00 1.00 1.00 1.00 1.00 - Facilities Maintenance Superintendent 1.00 1.00 1.00 1.00 1.00 - Facilities Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 - Events Services Supervisor 1.00 1.00 1.00 1.00 1.00 -
Events Coordinator 1.00 1.00 1.00 1.00 1.00 -
Parks Maintenance Worker I, II 4.00 4.00 5.00 5.00 5.00 - Facilities Maintenance Worker I, II 1.00 1.00 1.00 1.00 1.00 - LMD Inspector 1.00 1.00 1.00 1.00 1.00 -
PART-TIME (32 HOURS) -
Irrigation Technician - - - - - -
PART-TIME (20 HOURS) -
LMD Inspector - - - - - -
Park Maintenance Worker PT 1.50 1.50 1.50 1.50 1.50 -
Facilities Attendant 2.50 2.50 2.50 2.50 2.50 -
Facilities & Maintenance Assistant 3.00 3.00 3.00 3.00 3.00 - Total Facilities & Maintenance 19.00 19.00 21.00 21.00 21.00 - Total Full Time FTE, Facilities & Maintenance 12.00 12.00 14.00 14.00 14.00 - Total Part Time FTE, Facilities & Maintenance 7.00 7.00 7.00 7.00 7.00 - Total FTE, Facilities & Maintenance 19.00 19.00 21.00 21.00 21.00 - 265

Page 274 of 437 ends

FTE
Authorized
FY 2022-23
FTE
Authorized
FY 2023-24
FTE
Authorized
FY 2024-25
FTE
Authorized
FY 2025-26
FTE
Proposed
FY 2026-27
Change

CITY OF NORCO
Authorized Position List
Fiscal Year 2026-27
Public Works
Director of Public Works 1.00 1.00 1.00 1.00 1.00 -
Deputy Director of Public Works/Deputy City Engineer 1.00 1.00 1.00 1.00 1.00 - Senior Civil Engineer 1.00 1.00 1.00 1.00 1.00 -
Associate Civil Engineer - - - - - -
Utility & Public Works Superintendent 1.00 1.00 1.00 1.00 1.00 - Utility & Public Works Supervisor 1.00 1.00 1.00 1.00 1.00 - PW Inspector II 1.00 1.00 1.00 1.00 1.00 -
Utility Maintenance Workers (I, II, III) 10.00 10.00 10.00 10.00 10.00 - Water Quality Control Technician I/II 2.00 3.00 3.00 3.00 3.00 - Wastewater Maintenance Technician I/II 2.00 2.00 2.00 2.00 2.00 - Senior Permit Technician 1.00 1.00 1.00 1.00 1.00 -
Permit Technician 1.00 1.00 1.00 1.00 1.00 -
Utility Compliance Coordinator/Senior Utility Compliance Coordinator 2.00 2.00 3.00 3.00 3.00 - Total Public Works 24.00 25.00 26.00 26.00 26.00 -
Total Full Time FTE, Public Works 24.00 25.00 26.00 26.00 26.00 - Total Part Time FTE, Public Works - - - - - -
Total FTE, Public Works 24.00 25.00 26.00 26.00 26.00 - Sheriff
Executive Assistant 1.00 1.00 1.00 1.00 1.00 -
PART-TIME (20 HOURS) -
Community Services Officer 0.50 0.50 0.50 0.50 0.50 -
Total Sheriff 1.50 1.50 1.50 1.50 1.50 -
-
Total Full Time FTE, Police 1.00 1.00 1.00 1.00 1.00 -
Total Part Time FTE, Park, Police 0.50 0.50 0.50 0.50 0.50 - Total FTE, Police 1.50 1.50 1.50 1.50 1.50 -
Fire
PART-TIME (20 HOURS)
Emergency Services Assistant 0.50 0.50 0.50 0.50 0.50 - Total Fire 0.50 0.50 0.50 0.50 0.50 -
-
Total Full Time FTE, Fire - - - - - -
Total Part Time FTE, Park, Fire 0.50 0.50 0.50 0.50 0.50 - Total FTE, Fire 0.50 0.50 0.50 0.50 0.50 -
0 City-Wide Totals -
GRAND TOTAL 119.50 120.50 127.00 127.00 127.00 -
-
Total Elected Officials 5.00 5.00 5.00 5.00 5.00 -
Total Full-Time Employees 81.00 82.00 90.00 90.00 90.00 - Total Part-Time Employees 33.50 33.50 32.00 32.00 32.00 - Total Employees 119.50 120.50 127.00 127.00 127.00 -
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ACCOUNT DESCRIPTIONS
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Budget Account Descriptions
Fiscal Year 2026-27
Description Purpose
30100 Salaries, Full Time Full time employees salaries including holiday pay, but excluding overtime 30105 Part Time Salaries Part time employees salaries
30110 Overtime Payment of overtime
30225 Sick leave buy back Eligible unused sick leave earned during the year that is paid to employees 30230 Annual Vacation Cash Out Cash-out of 36 hours of accrued vacation hours on a fiscal-year basis 30115 Constant Staffing Cost of salaries paid to firefighters when they are called to cover an absence. 30120 FLSA Fair Labor Standards Act allows workers to earn one and a half times their regular rate after 40 hours of work in a workweek
30125 Strike Team Five fire engines with four firefighters in each engine and a leader 30130 USAR Urban Search and Rescue involves the location, rescue and initial medical stabilization of victims trapped in confined spaces.
30200 PERS Retirement Used for retirement contribution payments to CalPERS (employer and employee share paid by city)
30205 Employee Group Insurance Medical and life insurance premiums paid by the City for employee benefit 30245 Workers' Compensation Cost of workers' compensation paid to injured employees 30235 Deferred Compensation Contractual fringe benefits paid into deferred compensation account for employee benefit
30250 Unemployment Cost of unemployment insurance
30220 FICA/Medicare Insurance City’s share of 1.45% Medicare and FICA tax 30210 Vehicle Allowance Monthly car allowance to executive employees for use of personal car for city business
30212 Cell Phone Stipend City provides a taxable monthly stipend of $50 to Council members who choose to use their own phone for City business.
30215 Medical Savings Account Payment by the city into a flexible spending account for eligible employees 30240 Continuous Service Bonus Payment to employees for continuous service after 5, 10, 15, and 20 years of service
30255 Tuition Reimbursement Reimbursement of tuition and/or book expense incurred by employee 42235 Compensated Absences
Adjustment
Calculation made yearly reflecting the increase in the accumulated leave bank of all employees by Fund/Department
30300 Conferences and Meetings Work related training, seminars, and meetings 30305 Auto Mileage Mileage reimbursement to employees for use of their personal autos for City business
30315 Employee Hiring Costs Costs associated with recruiting and hiring new employees (for Human Resources use only)
30310 Uniforms and Safety Gear Cost of uniforms and safety gear paid by the City 30320 Dues, Memberships and
Subscriptions
Cost of dues to organizations, associations, and subscriptions as authorized. 30450 City Newsletter All costs associated with publishing and distribution of City and CRA Newsletter (excluding postage)
30455 Elections Incurred costs for election
Object
Code
Salaries and Benefits
Employee Related Expenditures
Supplies and Services
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Budget Account Descriptions
Fiscal Year 2026-27
Description Purpose
Object
Code
30420 Training Supplies Cost of supplies associated with training in the Fire Department 30415 Special Departmental Cost of services incurred by a department that are unique to a department 30400 Office Supplies Cost of consumable office supplies 30405 Printing & Copies Cost of printing, photocopy machine usage, outside printing, and reprographics 30435 Software Expense Cost of software for the network, personal computers, and other technological equipment
30410 Postage Metered and non-metered postal delivery costs, including express and courier services.
30445 Legal Advertising Cost of newspaper publishing of required legal notices 30440 Advertising and Promotion Cost of advertising and promotion not included elsewhere 30425 Small Tools Cost of hand tools costing less than $5,000 30430 Office Equipment Cost of office equipment including furniture costing less than $5,000 42200 Liability Insurance Liability insurance premium for the primary and excess liability insurance 42215 Self-Insurance Admin. Cost of administering the city’s self insurance programs (PERMA & SCRMA) 42220 Self Insured Expenses Expenses related to the self-insurance program including attorney fees, witness fees, investigator fees, and other costs
42225 Self-Insurance Settlements Cost of liability insurance settlements up to $125,000 per claim 42230 Excess Workers Comp Cost of workers’ compensation insurance coverage above the City’s self insured amount of $250,000 per case limit.
30460 Medical Insurance Administration Cost paid to CalPERS to administer retiree and employee medical insurance programs
30465 Medical Insurance – Retirees Cost of retirees’ medical insurance as per MOU 30470 Post Employment Benefits Cost of providing medical coverage for active and retired employees as an annual required contribution in accordance with GASB 45. 30475 Performance Bonds Cost of bonding City employees
32205 Weed Abatement Cost of Weed Abatement services
32450 Well & Pump Maintenance Cost of repairs and maintenance of water wells and pump 32200 Building and Ground Maintenance Cost of maintaining city buildings and grounds 32300 Traffic Signal Maintenance Cost of maintaining city traffic lights 32100 Office Equipment Maintenance Cost of maintaining office equipment such as typewriters and fax machines 32400 Trail Maintenance Cost of fence posts, rails, and other trail materials 32105 Equipment Rental Cost of equipment rented on as needed basis 33105 Purchased Water Water purchases to supplement city well water 33115 Chino Pump Tax Tax on the Chino Basin for water replenishment 33100 Utilities Cost of electricity, telephone, and gas Supplies and Services (Continued)
Maintenance and Rentals
Operations and Utilities
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Budget Account Descriptions
Fiscal Year 2026-27
Description Purpose
Object
Code
34145 Recreation Program Instructors Cost of services provided by Recreation Program Instructors (Recreation Dept. only)
34100 Contractual Services Professional services where a contract is negotiated 34115 Law Enforcement Contract Cost of Riverside County law enforcement contract including overtime 34140 Public Education & Promotion Cost of spay/neuter and related expenses 34150 Special Events Contracted services associated with special events. 34125 Accounting & Auditing Accounting and auditing services provided to the City, usually through Finance Department oversight
34105 Other Professional Services Cost of professional services that do not require a contract, or are not included elsewhere
34110 Engineering Services Contracted engineering services. 34130 Financial Services Financial advisory; analytical and processing fees, including bank and investment charges
34135 CFD/AD Administration Includes all costs associated with administering the Community Facilities Districts and Assessment Districts
35205 Property Taxes Payment for property taxes
35200 Lease/Purchase Payments Payment for the lease of equipment or property 35100 Interest Payments Interest payment on outstanding debt 35105 Principal Payments Principal payments on outstanding debt 35125 Pass Through Agreement Amount deducted as pass through from tax increments receipts 35110 Cost of Issuance Costs related to the issuance of bonds. 35115 Bond Discount Underwriters discount on bond issues 35130 Developer Reimbursement
Agreement
To record the contribution by developers of infrastructure assets 35155 County Charge Charges by County for processing, collection, or administration 35150 Administrative Overhead Administrative costs allocated to other funds from the general fund 35305 Trash Round-up/Recycle (NonDepartmental)Payments for trash recycle and round-up program 35270 Community Promotion
(Non_Departmental)
Cost of promoting the City of Norco
35280 Employee Recognition Program
(Non-Departmental)
Provides for the annual employee recognition banquet, annual picnic, service pin and suggestion awards
35265 City Historian Payments to the City Historian (Non-Departmental) 35275 Volunteer Recognition Cost associated with coordinating a function to recognize volunteers 35300 Highway Patrol DUI Testing Cost associated with the testing of individuals driving under the influence by the Highway Patrol
35315 We-Tip (Non-Departmental) Cost of administering the local We-Tip Program 35250 Beautification Committee (NonDepartmental)Expenses related to the Beautification Committee 35255 Chamber of Commerce (NonDepartmental)City support to Norco Chamber of Commerce 35310 Adopt-a-Trail Citizens are provided the opportunity to adopt a trail and keep it litter free 35350 Senior Recreation/Community
Services Leader
Program provides a part-time staff person at the Norco Senior Center to coordinate senior activities and special events for seniors Contractual and Professional Services
Miscellaneous
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Budget Account Descriptions
Fiscal Year 2026-27
Description Purpose
Object
Code
35355 Norco Party Pardners Program provides planned recreational and social activities for developmentally challenged adults twice each month
35400 Reading Club for the Elderly Program provides extended hours at the County Library, Norco, Branch, for senior citizens
35405 Corona Regional Mobile Medical
Program
Program provides medical services and community health outreach by providing free health screenings, nutritional counseling, etc. to seniors. 35500 Loss on Sale of Fixed Assets Represents loss on sale of an asset 35505 Loss on Sale of Land Represents loss on sale of land 35515 Depreciation Expense To record the yearly depreciation amount for all assets 41215 Fair Housing Programs Cost of providing Fair Housing services, tenant/landlord mediation services 41255 Sewer Service Assistance Cost of offering qualified seniors a subsidy on their monthly sewer fees 41220 Infill Housing Program (Land) Cost of developing substandard lot(s) for the infill housing program 41265 Sewer Grant Program Cost of providing assistance to qualified homeowners with their annual property sewer tax
41235 Deferred Loan Program Cost of rehabilitating homes for City of Norco residents 41260 Sewer Loan Program Cost of lateral hook up to City sewer system 41230 First-Time Home Buyer Cost of assisting qualified applicants to own their first home 41270 Senior Housing Program Assisting developers with funding assistance to develop low/moderate senior housing
41205 Relocation Costs Financial assistance to businesses for relocating 41200 Development Incentives Assisting private developers with financial incentives for new development 42100 Vehicle Operations &
Maintenance
Rental charge by Equipment Maintenance Fund 128 to all departments for maintaining all city vehicles; also, cost of all vehicle maintenance during the year directly charged to Fund 128.
42105 Vehicle Replacement Charges Fee by Equipment Maintenance Fund used for accumulating a replacement amount for all vehicles
42110 Computing and Comm
Replacement
Fee by the Data Processing Fund used for accumulating a replacement amount for all equipment
42115 Computing and Communicatns
Operations
Rental charge to departments for maintaining computers, printers, the network, and other data processing equipment
43160 Streets, Curb, Gutters, Sidewalks Capital project cost of streets, curb, gutters, and sidewalks 43170 Traffic Signals Capital project cost for traffic signals 43250 Sanitary Sewer Lines Capital project cost for sewer lines and mains 43180 Storm Sewer Lines Capital project cost for storm lines and mains 43210 Water Lines & Mains Capital project cost for water lines and mains 43125 Land Cost of purchase of land
Community Redevelopment Agency Programs
Miscellaneous (Continued)
Internal Service Fund Charges
Capital Outlay
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Budget Account Descriptions
Fiscal Year 2026-27
Description Purpose
Object
Code
43130 Land Improvements Capital project cost for land improvements as fences, walls, trails, etc. 43190 Water Meters Cost of purchasing water meters for City use and for use by developers 43200 Fire Hydrants Capital project cost of purchasing fire hydrants 43140 Parks Capital project cost of building a park
43220 Wells, Pumps & Boosters Capital project cost of constructing well, pumps, and boosters 43230 Water Reservoir Capital project cost of constructing a reservoir 43240 Water Supply Facilities Capital project cost of constructing water supply facilities 43260 Sewer Supply Facilities Capital project cost of constructing sewer supply facilities 43150 Park Structures/Enhancements Capital project cost of park structures 43105 Paramedic Equipment Cost of any paramedic equipment 41210 Public Projects Capital project cost for public projects in the Redevelopment Agency 43110 Automotive Equipment Cost of purchasing automobiles 43115 Building/Improvements Capital project cost of buildings, building additions, roof repair, painting, or any other modification that improves the building
43100 Equipment Cost of the purchase of any equipment greater than or equal to $5,000 43120 Improvements Other than
Buildings
Capital project costs for any improvement other than to buildings Capital Outlay (Continued)
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TABLE OF CONTENTS
Mission Statement……………………………………………………………………..……..…1
Budget Summary by Fund…………………………….…………………………..……..…….4
Fund Balances, Estimated Revenue and Projected Expenditures Fire
Fund 142 Fire Improvements……………………………………………………..………6
General Government
Fund 140 General Government Projects……………….……….…………..…...……10 Measure R……………………………………………………………………………….………..14
Facility Improvements
Fund 146 Public Meeting Facilities…………………………….…………….….……..58 Fund 152 Facility Projects…..………………………………….………………..………60 Parks/Facilities
Fund 128 Fleet Maintenance……………………………….………………….….……..64 Fund 141 Park Improvements……………………………….…………………..………72
Public Works
Fund 129 Storm Drain……………………………………………………………….…...78
Fund 136 SB1 Road and Maintenance & Rehabilitation………………….……......88 Fund 137 Measure “A”………………………………………………………….…….….94
Fund 143 Trails Improvement……………………………………………………..…..102 Fund 144 Water Improvement…………………………………………………………106
Fund 147 Sewer Improvements..………………………………………….…………..124 Fund 149 Street Improvements.……………………………………………………….136
Fund 159 Recycled Water Projects…………………………………………………...142 Unfunded DIF Projects.…………………………………………………………………….…..147 Abbreviations…….………………………………………………………………………….…..152
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Norco City CouncilJune 9, 2026

Norco City Council
June 9, 2026