Agenda packet — Oakdale City Council, April 21, 2025 (part 1 of 2)

CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, April 21, 2025 7:00 PM City Council Chambers
Welcome to your City of Oakdale City Council Meeting
Mayor Cherilyn Bairos
Mayor Pro Tem Christopher Smith Council Member Jarod Pitassi Council Member Jeff Kettering Council Member Kayleigh Gilbert The meeting will be televised on Comcast Channel 7 and available for public viewing on YouTube at: https://www.youtube.com/@CityofOakdaleca

1. Call to Order – 7:00 p.m.

2. City Council Members Present/Absent

3. Pledge of Allegiance

4. Invocation Provided by Jeff Cavanaugh of Calvary Chapel Oakdale

5. Presentations/Acknowledgements

5.1 Recognizing Cost Less for 25 Years in Business.

6. Additions / Deletions to the Agenda.

7. Public Comments
Pursuant to Government Code section 54954.3, the City Council may adopt reasonable regulations to ensure that the business on the agenda can be conducted, therefore all members of the public will be given 3 minutes for their public comments. Individuals may not defer their time to another person. A maximum of 30 minutes will be allotted for general public comment. For agenda items, a maximum of 30 minutes will be allotted for public comment on each specific agenda item. California law prohibits the City Council from taking action on any matter that is not on the posted agenda unless it is determined to be an emergency by the Council. All items will be referred to staff for follow-up and/or placed on a future agenda.

8. Appointment to Boards, Commissions, Committees

9. City Council Consent Agenda
The consent agenda is comprised of Items 9.1 through 9.6, unless there is discussion by a member of the audience/Council they may be approved in one motion.

9.1 Approve the Regular City Council Meeting Minutes of April 7, 2025.

9.2 Receive and file the Warrant List for the period March 26, 2025 - April 14, 2025.

9.3 Waive all readings of Ordinances and Resolutions, except by Title.

9.4 By Minute Order Approve Co-Sponsored Special Event Application by the Valley Art Association to hold the 2026 Oakdale Art Show and Silent Auction on March 5-8, 2026 at the Gene Bianchi Community Center.
1 CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
Monday, April 21, 2025
Next City Council Resolution: 2025-031 Next Ordinance: 1290

9.5 Adopt a Resolution of Concurrence and Support of the Consolidated Plan for Fiscal Years 2025-2029 and Annual Action Plan (AAP) for Fiscal Year (FY) 2025-2026 Prepared for the Stanislaus Urban County and Stanislaus Home Consortium.

9.6 Adopt a Resolution Opposing Senate Bill 79 (Wiener) as an Unfunded Mandate that Undermines Local Control and Local Land Use Authority and Authorize Staff to Transmit a Letter of Opposition.

10. Public Hearings

10.1 Introduction and Waive the First Reading of an Ordinance Amending Articles I, IV, V and VIII of Chapter 18 of the Oakdale Municipal Code Related to the Regulation of Motor Vehicles and Traffic to Enhance Downtown Parking Management.

Recommended Action: Open the public hearing, take public comment and continue to May 5, 2025 City Council meeting.

10.2 Introduction and Waive the First Reading an Ordinance of the Oakdale City Council Adding Article X to Chapter 11 of the Oakdale Municipal Code to Authorize a Plan Area Fee Program for the Crane Crossing Specific Plan and Consider a Resolution Adopting the Public Facilities Financing Plan and Project Specific Impact Fee Nexus Study in Relation to the Crane Crossing Specific Plan (South Development Area), and Establishing a Plan Area fee for the South Development Area.

Recommendation Action: Introduce and waive the first reading of an ordinance of the Oakdale City Council adding Article X, Chapter 11 of the Oakdale Municipal Code to authorize a plan area fee program to fund the backbone infrastructure and facilities for the Crane Crossing Specific Plan; and adopt a resolution approving the Public Facilities Financing Plan and Specific Impact Fee Nexus Study, and to establish a plan area fee, in relation to the South Development Area of the Crane Crossing Specific Plan.

11. Staff Reports

11.1 Consider a Resolution Approving the Fiscal Year 2024-2025 Mid-Year Budget.

Recommended Action: Adoption a resolution approving the Fiscal Year 2024-2025 MidYear Budget.

11.2 Consider a Resolution Authorizing the City Manager to Execute an Agreement with United Pavement Maintenance in the Amount of $708,826.30 for the Odessa Way and Mark Court Improvement Project and Authorize a Construction Contingency in the Amount of $70,000 and Authorize a Construction Engineering and Inspections Contingency in the Amount of $70,000 for a Total Project Budget of $848,826.30 to be Funded by SB 1 Road Maintenance Fund 216, Water Capital Replacement Fund 644 and Sewer Capital Replacement Fund 621.

Recommended Action: Adopt a resolution authorizing the City Manager to execute an agreement with United Pavement Maintenance in the amount of $708,826.30 for the Odessa Way and Mark Court Improvement Project and authorize a construction 2 CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
Monday, April 21, 2025
Next City Council Resolution: 2025-031 Next Ordinance: 1290

contingency in the amount of $70,000 and authorize a construction engineering and inspections contingency in the amount of $70,000 for a total project budget of $848,826.30 to be funded by SB 1 Road Maintenance Fund 216, Water Capital Replacement Fund 644 and Sewer Capital Replacement Fund 621.

11.3 Consider of a Resolution Authorizing the City Manager to Execute an Agreement with United Pavement Maintenance in the Amount of $594,381.00 for the for the Cedar Place Improvements Project, and Authorize a 10% Contingency in the Amount of $59,438.00 and Authorize a Construction Engineering Contingency in the Amount of $59,438.00 for a Total Project Budget of $713,257.00 to be Funded by Measure L Fund 222, Water Capital Replacement Fund 644 and Sewer Capital Replacement Fund 621.

Recommended Action: Adopt a resolution authorizing the City Manager to execute an agreement with United Pavement Maintenance in the amount of $594,381.00 for the for the Cedar Place Improvements Project, and authorize a 10% contingency in the amount of $59,438.00 and authorize a Construction engineering contingency in the amount of $59,438.00 for a total project budget of $713,257.00 to be funded by Measure L Fund 222, Water Capital Replacement Fund 644 and Sewer Capital Replacement Fund 621.

11.4 Consider of a Resolution Authorizing the City Manager to Execute an Agreement with Platinum General Engineering in the Amount of $201,013.56 for the Seventh Avenue Improvements Project and Authorize a 10% Construction Contingency in the Amount of $20,000.00 and Authorize a 10% Construction Engineering Contingency in the Amount of $25,000.00 for a Total Project Budget of $246,013.56 to be Funded by Measure L Fund 222, and the Sewer Capital Replacement Fund 621.

Recommended Action: Adopt a resolution authorizing the City Manager to execute an agreement with Platinum General Engineering in the amount of $201,013.56 for the Seventh Avenue Improvements Project and authorize a 10% Construction Contingency in the amount of $20,000.00 and authorize a 10% Construction Engineering Contingency in the amount of $25,000.00 for a total budget of $241,013.56 to be Funded by Measure L Fund 222, and the Sewer Capital Replacement Fund 621.

11.5 Consideration of a Resolution Authorizing the City Manager to Execute an Agreement with The Public Restroom Company in the amount of $253,707.00 for the Gilbert Park Restroom Replacement Project and Authorize a 10% Construction Contingency in the amount of $25,370.00 for a Total Project Budget of $279,077.00 to be Funded by the Parks Replacement Fund 549 – CP2507.

Recommended Action: Adopt a resolution authorizing the City Manager to execute an agreement with The Public Restroom Company in the amount of $253,707.00 for the Gilbert Park Restroom Replacement Project and authorize a 10% Construction Contingency in the amount of $25,370.00 for a total budget of $279,077.00 to be funded by the Parks Replacement Fund 549 – CP2507.
3 CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
Monday, April 21, 2025
Next City Council Resolution: 2025-031 Next Ordinance: 1290

11.6 Consider a Resolution Authorizing the City Manager to Enter Into an Agreement with Alliance Home Repair for Window Replacement in the Amount of $12,600 and Lighting Upgrades in the Amount $6,500, McClure Plaster for Installation of Stucco in the Amount of $19,646; and R&K Doors for the Installation of an Automatic Gate Opener in the Amount of $14,919 at 285 North Third Avenue for a Total Cost of $53,665 to be Funded by General Government Capital Facility Fund 357, Sewer Capital Replacement Fund 621 and Water Capital Replacement Fund 644, CP2410 – 285 N. Third Ave Property.

Recommended Action: Adopt a Resolution authorizing the City Manager to enter into agreement with Alliance Home Repair for window replacement in the amount of $12,600 and lighting upgrades in the amount $6,500; McClure Plaster for installation of stucco in the amount of $19,646; and R&K Doors for the installation of an automatic gate opener in the amount of $14,919 at 285 North Third Avenue for a total Cost of $53,665 to be funded by General Government Capital Facility Fund 357, Sewer Capital Replacement Fund 621 and Water Capital Replacement Fund 644, CP2410 – 285 N.

Third Ave Property.

11.7 Consider by Minute Order Approving a Change Order with Joaquin Painting to Paint the Outside of the Building, Lobby Walls, all baseboards and all Door Casings at the Gene Bianchi Community Center in the Amount of $21,200 to be Funded From Facililties Maintenance Fund 540.

Recommended Action: By Minute Order Approved the Change Order with Joaquin Painting to paint the outside of the building, lobby walls, all baseboards and all door casings at the Gene Bianchi Community Center in the amount of $21,200 to be funded from Facililties Maintenance Fund 540.

11.8 Discuss Amending the Oakdale Municipal Code to Change the Start Time of the City Council Meetings from 7:00 p.m. to 5:30 p.m. or 6:00 p.m. and provided Direction to Staff.

Recommended Action: Provide Staff direction on whether to change the meeting time.

12. City Manager’s Report

12.1 April Department Reports

13. City Council Items

14. Adjournment
The next Regular meeting of the Oakdale City Council will be held on Monday, May 5, 2025 at 7:00 p.m. in the City Council Chambers.

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact City Hall, 209-845-3571. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. (28CFR 35.102-35.104 ADA Title II).

Any documents produced by the City and distributed to a majority of the City Council regarding any item on this agenda will be made available in the City Clerk’s office at City Hall located at 280 North Third Avenue, Oakdale, California.
4 CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
Monday, April 21, 2025
Next City Council Resolution: 2025-031 Next Ordinance: 1290

DECLARATION OF POSTING
I, Colleen Andersen, Council Services and Legislative Records Manager/Deputy City Clerk for the City of Oakdale, certify that I caused to be posted a copy of the City of Oakdale City Council Agenda for the Regular Meeting of Monday, April 21, 2025 at the City Council Chambers, 277 North Second Avenue, Oakdale, CA, 95361 on April 17, 2025.

Dated: April 17, 2025 /s/ Colleen Andersen
Colleen Andersen, Deputy City Clerk
Council Services and Legislative Records Manager
5 AGENDA ITEM 5.1
Recognizing Cost Less for 25 Years in Business.
6 CITY OF OAKDALE CITY COUNCIL

REGULAR MEETING MINUTES
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, April 7, 2025 7:00 PM City Council Chambers

1. CALL TO ORDER:

Mayor Barios called the meeting to order at 7:00 p.m.

2. COUNCIL MEMBERS PRESENT/ABSENT:

Present: Mayor Cherilyn Bairos
Mayor Pro Tem Christopher Smith
Council Member Kayleigh Gilbert
Council Member Jarod Pitassi
Council Member Jeff Kettering

3. Pledge of Allegiance
Mayor Bairos led the pledge of allegiance.

4. Invocation
Pastor Steve Neubaum of LifePoint Church provided the invocation.

5. Presentations/Acknowledgements

5.1 Recognizing Christopher Leon for Earning a Rating of Excellent at the California Music Educator’s Association Solo Festival and the Oakdale High School Color Guard for Earing 3rd Place at their CVGPA Competition.

Mayor Bairos and the Members of the City Council recognized Christopher Leon and the Oakdale High School Color Guard.

6. Additions / Deletions
None.

7. Public Comments
Mayor Bairos opened Public Comment. The following spoke during public comment.

Curtis Haney provided a handout to the City Council and spoke regarding concerns with the residential proposed in the Sierra Pointe Specific Plan and the approach path for runway 10 and departure path for runway 28 for the Oakdale Municipal Airport.

Eric Haidlen spoke regarding his concerns with the flight path of the approach into 10 and departure of 28 and planes flying over homes at 200 feet.

Brian Cleaveland state he also has the same concerns as Curtis Haney and believes this future subdivision would cause problems for the future of the Airport.

Michael spoke regarding his concerns with the residential and encouraged the Council look into the FAA Advisory Circular 150-591-4b.

There being no further public comment, Mayor Bairos closed the Public Comment period.

AGENDA ITEM 9.1
7 CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 7, 2025
Next City Council Resolution: 2025-022 Next Ordinance: 1290

8. Appointment to Boards, Commissions, Committees

9. City Council Consent Agenda
The consent agenda is comprised of Items 9.1 through 9.13. Unless there is discussion by a member of the audience/Council they may be approved in one motion.

9.1 Approve the Regular City Council Meeting Minutes of March 17, 2025.

9.2 Receive and file the Warrant List for the period March 11, 2025 - March 25, 2025.

9.3 Waive all readings of Ordinances and Resolutions, except by Title.

9.4 Accepting the February 2025 Treasurer’s Report.

9.5 By Minute Order, Approve Co-Sponsored Special Event Application submitted by Love Oakdale to hold Annual Love Oakdale event on Saturday, April 26, 2025.

9.6 By Minute Order, Approve Co-Sponsored Special Event Application submitted by Love Oakdale to hold the Oakdale Morning Market every Saturday from May 3rd through September 27th.

9.7 By Minute Order, Approve Co-Sponsored Special Event Application submitted by the Chamber of Commerce to hold the 2025 Concerts in the Park at Dorada Park held every Friday from July 11th through August 29th.

9.8 Consider a Resolution Authorizing the City Manager to Execute a 5-Year Term Lease Agreement with MH Properties, LLC, for Airport Hangar L-4.

9.9 Consider a Resolution Accepting the 2024 Housing Element Annual Progress Report on the Implementation of the City of Oakdale’s Housing Element and Authorizing Staff to Submit the Report to the Governor’s Office of Land Use and Climate Innovation and the California Department of Housing and Community Development.

9.10 Consider a Resolution Granting an Electrical Utilities Easement to the Modesto Irrigation District along the front portion of the Greger Sports Park (17 FT W) and the corner of Jasmine Court and Stetson Drive (15FT W) for Electrical Utility Purposes and Authorize City Staff to Record with the Stanislaus County Recorder’s Office.

9.11 Consider a Resolution Accepting a Public Utilities Easement (PUE) for Underground Public Utility Purposes Located at 795 Greger Street (APN 063-024-026) and Authorize City Staff to Record with the Stanislaus County Recorder’s Office.

9.12 Consider a Resolution Authorizing a Public Utilities Easement (PUE) at APN 130-003- 034 North Third Avenue Parking Lot and Authorizing the Filing with the Stanislaus County Recorder’s Office.

9.13 Consider a Resolution Authorizing the Conversion of Vehicle 49 from a Canine Patrol Vehicle to a Standard Patrol Vehicle by Jay’s Tires for the Amount of $12,705.85 Using Funds from Supplemental Law Enforcement Fund 203.

MOTION
8 CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 7, 2025
Next City Council Resolution: 2025-022 Next Ordinance: 1290 To approve Items 9.1 through 9.13 on the City of Oakdale City Council April 7, 2025, Consent Agenda.

Moved by Mayor Pro Tem Smith, and seconded by Council Member Gilbert PASSED this 7th day of April 2025, by the following vote:

AYES: COUNCIL MEMBERS: Smith, Gilbert, Pitassi, Kettering, Bairos (5) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 5/0 by City Council roll call vote with Mayor Bairos abstaining from Item

9.7. 10. Public Hearings

11. Staff Reports

11.1 Consider a Resolution Authorizing Staff to Enter into a Contract with Tuckfield & Associates to Conduct a Water and Wastewater Rate Study Using Funds from Water Operations Fund 645 and Sewer Operation Fund 622.

Mayor Pro Tem Smith stated he felt due to the economy we should wait on this study.

Council Member Kettering and Mayor Bairos asked to her Staff’s report prior to making a decision.

Interim City Manager Ramar explained to the City Council we need to be cautious of the City’s money and this rate study will tell us if we are on track or how much of an increase, we would need for water and wastewater. If operational costs exceed the costs of service, we would have to subsidize from the General Plan which is primarily used for public safety. If we continue without a rate increase, we could potentially have a much higher rate increase down the road.

Staff responded to questions from the City Council.

Finance Director Avila stated this study will take around 6 months to complete and then a public hearing is required to be held before going to City Council.

Mayor Bairos opened the item for public comment. The following spoke during public comment.

Name not given stated would the cost for services change or increase the longer it takes for a decision to be made.

With no further public comment, Mayor Bairos brought the item back to the City Council and asked for a motion to be made.

Mayor Pro Tem Smith stated in light of this information he would like to withdraw his motion to delay this study.

Interim City Manager Ramar provided a PowerPoint Presentation. 9 CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 7, 2025
Next City Council Resolution: 2025-022 Next Ordinance: 1290 Staff responded to questions from the City Council.

MOTION
Adopt City Council Resolution 2025-28, authorizing funding for a Water and Wastewater Rate Study and approve a contract with Tuckfield & Associates for professional consulting services in an amount not to exceed $34,200, split evenly between Water Operations Fund 645 and Sewer Operations Fund 622.

Moved by Mayor Pro Tem Smith and seconded by Council Member Kettering PASSED this 7th day of April 2025, by the following vote:

AYES: COUNCIL MEMBERS: Smith, Kettering, Gilbert, Bairos (4) NOES: COUNCIL MEMBERS: Pitassi (1)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS: None (0)
Motion carried 4/1 by City Council roll call vote.

11.2 Consider a Resolution Authorizing the City Manager to Execute an Agreement with DR Pipeline Inc. for the Replacement of 200 Linear Feet of Sewer Line at B Street and North Third Avenue in the Amount of $65,000 with a 10% Contingency in the Amount of $6,500 from Sewer Capital Replacement Fund 621 CP2521 for a Project Total of $71,500.

Public Works Superintendent provided a PowerPoint Presentation.

Mayor Bairos opened the item for public comment. The following spoke during public comment.

Curtis Haney spoke regarding the importance of public education on all items that involve State regulations.

With no further public comment, Mayor Bairos brought the item back to the City Council and asked for a motion to be made.

Staff responded to questions from the City Council.

MOTION
Adopt City Council Resolution 2025-29, authorizing the City Manager to execute an agreement with DR Pipeline Inc. for the replacement of 200 linear feet of sewer line at B Street and North Third Avenue in the amount of $65,000 with a 10% contingency in the amount of $6,500 from Sewer Capital Replacement Fund 621 CP2521 for a project total of $71,500.

Moved by Council Member Gilbert and seconded by Mayor Pro Tem Smith PASSED this 7th day of April 2025, by the following vote:

AYES: COUNCIL MEMBERS: Gilbert, Smith, Pitassi, Kettering, Bairos (5) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
10 CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 7, 2025
Next City Council Resolution: 2025-022 Next Ordinance: 1290 ABSTAINED: COUNCIL MEMBERS: None (0)
Motion carried 5/0 by City Council roll call vote.

11.3 Consider a Resolution Authorizing the City Manager to Execute an Agreement with American Pavement Systems in the Amount of $528,000 for the Slurry Seal Area 6 & 7 Project and Authorize a 5% Contingency in the Amount of $26,420 and Authorize a Construction Engineering and Inspections Contingency in the Amount of $26,000 for a Total Project Budget of $580,820 to be Funded by SB 1 Road Maintenance Fund 216 CP2325.

Capital Projects Manager McDonald provided a PowerPoint Presentation.

Staff responded to questions from the City Council.

Mayor Bairos opened the item for public comment. With no further public comment, Mayor Bairos brought the item back to the City Council and asked for a motion to be made.

MOTION
Adopt City Council Resolution 2025-30, authorizing the City Manager to execute an agreement with American Pavement Systems in the amount of $528,000 for the Slurry Seal Area 6 & 7 project and authorize a 5% contingency in the amount of $26,420 and authorize a construction engineering and inspections contingency in the amount of $26,000 for a total project budget of $580,820 to be funded by SB 1 Road Maintenance Fund 216 CP2325.

Moved by Council Member Gilbert, and seconded by Mayor Pro Tem Smith PASSED this 7th day of April 2025, by the following vote:

AYES: COUNCIL MEMBERS: Gilbert, Smith, Kettering, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS: Pitassi (1)
Motion carried 4/0 by City Council roll call vote.

12. City Manager’s Report

13. City Council Items
Mayor Pro Tem Smith Garden Club meeting next Tuesday, April 15th.

Mayor Bairos announced all the events for Rodeo this week.

14. Adjournment
The next Regular meeting of the Oakdale City Council will be held April 21, 2025 at 7:00 p.m. in the Council Chambers. There being no further business, Mayor Bairos adjourned the meeting at 8:13 p.m.
11 CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, April 7, 2025
Next City Council Resolution: 2025-022 Next Ordinance: 1290 ATTEST: APPROVED:

Colleen Andersen, Deputy City Clerk Cherilyn Bairos, Mayor 12 Amount
03/17/2025 4224292494 CINTAS CORPORATION 157164 645-4160-425016 CHANGE ORDER #1 382.0603/03/2025 4222800126 CINTAS CORPORATION 157164 645-4160-425016 CHANGE ORDER #1 382.0603/17/2025 4224292494 CINTAS CORPORATION 157164 110-4140-425016 CHANGE ORDER #1 346.8703/17/2025 4224292494 CINTAS CORPORATION 157164 622-4152-425016 CHANGE ORDER #1 128.51Vendor: 1577 - CINTAS CORPORATION11/04/2024 4210321700-1 CINTAS CORPORATION 157164 622-4151-425016 WEEKLY UNIFORM LAUNDRY S 100 03/03/2025 4222800126 CINTAS CORPORATION 157164 110-4140-425016 CHANGE ORDER #1 346.8703/03/2025 4222800126 CINTAS CORPORATION 157164 622-4152-425016 CHANGE ORDER #1 128.5104/11/2025 INV02129 CALIFORNIA STATE DISBURSE M157200 110-219-1900 GARNISHMENT CHILD SUPPOR 2392.13
Vendor 1361 - CALIFORNIA STATE DISBURSEMENT UNIT Total: 4784.26 03/25/2025 26044 BEAR ELECTRICAL SOLUTIONS 157162 110-4142-425003 YOSEMITE AND G OPTICOM RE 4975 Vendor 1544 - BEAR ELECTRICAL SOLUTIONS Total: 4975
Vendor: 1361 - CALIFORNIA STATE DISBURSEMENT UNIT03/28/2025 INV02119 CALIFORNIA STATE DISBURSE M157135 110-219-1900 GARNISHMENT CHILD SUPPOR 2392.13
03/12/2025 12752163 ARC DOCUMENT SOLUTIONS L157161 120-3110-423000 MONTHLY LEASE FOR SUPPLIE 87.18 03/12/2025 12752163 ARC DOCUMENT SOLUTIONS L157161 120-3130-425003 MONTHLY LEASE FOR SUPPLIE 174.36 Vendor 280 - ARC DOCUMENT SOLUTIONS LLC Total: 348.72
Vendor: 1544 - BEAR ELECTRICAL SOLUTIONS02/26/2025 3032.03 AMERINE SYSTEMS INC 157160 644-4169-442001 Turbine Pump for Water Conse 6206.25 Vendor 11 - AMERINE SYSTEMS INC Total: 12412.5
Vendor: 280 - ARC DOCUMENT SOLUTIONS LLC03/12/2025 12752163 ARC DOCUMENT SOLUTIONS L157161 119-4110-423000 MONTHLY LEASE FOR SUPPLIE 87.18 Vendor 558 - ALARMCO OF MODESTO Total: 36
Vendor: 01197 - ALLPRO PEST SERVICES03/24/2025 55778 ALLPRO PEST SERVICES 157159 118-7390-425003 ALLPRO - 750 WARNERVILLE R 75 Vendor 01197 - ALLPRO PEST SERVICES Total: 75
Vendor: 11 - AMERINE SYSTEMS INC01/14/2025 3032.02 AMERINE SYSTEMS INC 157160 644-4169-442001 Turbine Pump for Water Conse 6206.25 03/13/2025 138878 ABS DIRECT INC. 157157 657-4170-429000 ABS DIRECT - MONTHLY STATE 50 Vendor 504 - ABS DIRECT INC. Total: 7757.77
Vendor: 558 - ALARMCO OF MODESTO02/28/2025 342863 ALARMCO OF MODESTO 157158 110-7210-425003 PARKS MONTHLY MONITORIN 3603/13/2025 138878 ABS DIRECT INC. 157157 622-4153-429000 ABS DIRECT - MONTHLY STATE 2406.83 03/13/2025 138878 ABS DIRECT INC. 157157 645-4161-425003 ABS DIRECT - MONTHLY STATE 1447.0503/13/2025 138878 ABS DIRECT INC. 157157 645-4161-429000 ABS DIRECT - MONTHLY STATE 2406.83 Vendor 5555555 - * Total: 100
Vendor: 9999999 - *03/20/2025 JOHANAS HOUSE CLEANING
MJOHANAS HOUSE CLEANING 157156 110-202-0100 BUSINESS LIC NOT APPROVED- 64 Vendor 9999999 - * Total: 64
Vendor: 504 - ABS DIRECT INC.03/13/2025 138878 ABS DIRECT INC. 157157 622-4153-425003 ABS DIRECT - MONTHLY STATE 1447.06

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 01207 - CRAMER FISH SCIENCES Total: 17703.67
Vendor 1059 - COLONIAL PROCESSING CENTER Total: 54.82
Vendor: 01207 - CRAMER FISH SCIENCES03/10/2025 SIN009869 CRAMER FISH SCIENCES 157167 235-1910-425003 INVOICE #SIN009869 10203/10/2025 SIN009870 CRAMER FISH SCIENCES 157167 234-1910-425003 INVOICE #SIN009870 17601.67 Vendor 01622 - CLIFTONLARSONALLEN LLP Total: 7560
Vendor: 1059 - COLONIAL PROCESSING CENTER03/28/2025 INV02116 COLONIAL PROCESSING CENTE157136 110-219-1700 COLONIAL LIFE 27.41 04/11/2025 INV02126 COLONIAL PROCESSING CENTE157201 110-219-1700 COLONIAL LIFE 27.4103/20/2025 L251135474 CLIFTONLARSONALLEN LLP 157166 645-4161-425002 Audit services 3000 Vendor 50 - CLARK PEST CONTROL Total: 1373
Vendor: 01622 - CLIFTONLARSONALLEN LLP03/20/2025 L251135474 CLIFTONLARSONALLEN LLP 157166 110-1310-425002 Audit services 1560 03/20/2025 L251135474 CLIFTONLARSONALLEN LLP 157166 622-4153-425002 Audit services 3000 03/21/2025 37113044 CLARK PEST CONTROL 157165 110-2162-425003 CLARK PEST CONTROL - ANIMA 19 03/24/2025 37112859 CLARK PEST CONTROL 157165 622-4151-427009 PURCHASE ORDER FOR WWTP 1193 03/25/2025 37113278 CLARK PEST CONTROL 157165 110-7210-425003 PURCHASE ORDER PERC SERVI 85 Vendor 1507 - CITY OF OAKDALE FSA ACCOUNT Total: 1729.66 Vendor: 50 - CLARK PEST CONTROL03/21/2025 37113044 CLARK PEST CONTROL 157165 110-2160-425003 CLARK PEST CONTROL - ANIMA 38 03/21/2025 37113044 CLARK PEST CONTROL 157165 110-2161-425003 CLARK PEST CONTROL - ANIMA 3803/28/2025 INV02118 CITY OF OAKDALE FSA ACCOU 10786 512-1910-374120 CITY OF OAKDALE FSA ACCOU 723.8304/11/2025 INV02127 CITY OF OAKDALE FSA ACCOU 10790 512-1910-374120 CITY OF OAKDALE FSA ACCOU 14104/11/2025 INV02128 CITY OF OAKDALE FSA ACCOU 10790 512-1910-374120 CITY OF OAKDALE FSA ACCOU 723.8304/11/2025 INV02123 CITY OF OAKDALE CITYHALL AS10789 110-219-0800 CITY OF OAKDALE CITYHALL AS 35 Vendor 346 - CITY OF OAKDALE CITYHALL ASSN Total: 70
Vendor: 1507 - CITY OF OAKDALE FSA ACCOUNT03/28/2025 INV02117 CITY OF OAKDALE FSA ACCOU 10786 512-1910-374120 CITY OF OAKDALE FSA ACCOU 14103/28/2025 4225634474 CINTAS CORPORATION 157164 645-4160-425016 CHANGE ORDER #1 382.06 Vendor 1577 - CINTAS CORPORATION Total: 4414.07
Vendor: 346 - CITY OF OAKDALE CITYHALL ASSN03/28/2025 INV02113 CITY OF OAKDALE CITYHALL AS10785 110-219-0800 CITY OF OAKDALE CITYHALL AS 3503/28/2025 4225634400 CINTAS CORPORATION 157164 565-7215-425016 LANDSCAPING PARKS WEEKLY 147.01 03/28/2025 4225634474 CINTAS CORPORATION 157164 110-4140-425016 CHANGE ORDER #1 346.8703/28/2025 4225634474 CINTAS CORPORATION 157164 622-4152-425016 CHANGE ORDER #1 128.5103/24/2025 4224973737 CINTAS CORPORATION 157164 622-4151-425016 WEEKLY UNIFORM LAUNDRY S 220.1103/28/2025 4225634318 CINTAS CORPORATION 157164 622-4151-425016 WEEKLY UNIFORM LAUNDRY S 220.1103/28/2025 4225634400 CINTAS CORPORATION 157164 110-7210-425016 LANDSCAPING PARKS WEEKLY 73.51 03/24/2025 4224973706 CINTAS CORPORATION 157164 645-4160-425016 CHANGE ORDER #1 383.4203/24/2025 4224973728 CINTAS CORPORATION 157164 110-7210-425016 LANDSCAPING PARKS WEEKLY 73.5103/24/2025 4224973728 CINTAS CORPORATION 157164 565-7215-425016 LANDSCAPING PARKS WEEKLY 147.01 03/24/2025 4224973706 CINTAS CORPORATION 157164 110-4140-425016 CHANGE ORDER #1 348.1103/24/2025 4224973706 CINTAS CORPORATION 157164 622-4152-425016 CHANGE ORDER #1 128.96 1 of 13
14 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 94 - GARTON TRACTOR Total: 139.48
04/11/2025 INV02130 FRANCHISE TAX BOARD 157202 110-219-1900 GARNISHMENT - FTB 151.38 Vendor 92 - FRANCHISE TAX BOARD Total: 302.76
Vendor: 94 - GARTON TRACTOR03/24/2025 P2882206 GARTON TRACTOR 157174 622-4151-424002 REPAIR MAINTENANCE TO E46 139.48 03/19/2025 105170 FIRST CHOICE INDUSTRIAL SUP157173 118-7390-427002 Janitorial Supply's 132.84 Vendor 1428 - FIRST CHOICE INDUSTRIAL SUPPLY INC. Total: 1057.04 Vendor: 92 - FRANCHISE TAX BOARD03/28/2025 INV02120 FRANCHISE TAX BOARD 157137 110-219-1900 GARNISHMENT - FTB 151.38 03/19/2025 105170 FIRST CHOICE INDUSTRIAL SUP157173 117-7440-427002 Janitorial Supply's 132.84 03/19/2025 105170 FIRST CHOICE INDUSTRIAL SUP157173 117-7460-427002 Janitorial Supply's 132.8403/06/2025 104921 FIRST CHOICE INDUSTRIAL SUP157173 110-7210-427006 Park Supply's 181.04 03/19/2025 105170 FIRST CHOICE INDUSTRIAL SUP157173 110-7413-427002 Janitorial Supply's 132.84 Vendor 01585 - ENVIRONMENTAL.COM LLC Total: 1600
Vendor: 1428 - FIRST CHOICE INDUSTRIAL SUPPLY INC.03/04/2025 104866 FIRST CHOICE INDUSTRIAL SUP157173 117-7440-427002 Janitorial Supplies 73.7 03/06/2025 104821 FIRST CHOICE INDUSTRIAL SUP157173 110-7210-427006 Park Sprayer 270.94 03/12/2025 9123-19970 ENVIRONMENTAL.COM LLC 157172 645-4160-425003 PURCHASE ORDER MANDATO 455 03/18/2025 9123-20133 ENVIRONMENTAL.COM LLC 157172 645-4160-425003 PURCHASE ORDER MANDATO 390 03/18/2025 9123-20135 ENVIRONMENTAL.COM LLC 157172 645-4160-425003 PURCHASE ORDER MANDATO 150 Vendor 01630 - ECOFERT INC. Total: 450
Vendor: 01585 - ENVIRONMENTAL.COM LLC03/11/2025 9123-19945 ENVIRONMENTAL.COM LLC 157172 645-4160-425003 PURCHASE ORDER MANDATO 150 03/11/2025 9123-19946 ENVIRONMENTAL.COM LLC 157172 645-4160-425003 PURCHASE ORDER MANDATO 455 02/28/2025 4533 DIXON RESOURCES UNLIMITED157170 631-4180-425003 INVOICE #4533 12893.75 Vendor 01611 - DIXON RESOURCES UNLIMITED Total: 12893.75 Vendor: 01630 - ECOFERT INC.04/01/2025 6395 ECOFERT INC. 157171 343-7219-442001 Ecofert Fertility Program Servic 450 03/24/2025 INV0244 CSJVRMA 157169 645-4161-415000 Insurance 23973.5103/24/2025 INV0244 CSJVRMA 157169 657-4170-415000 Insurance 614.73 Vendor 349 - CSJVRMA Total: 295984
Vendor: 01611 - DIXON RESOURCES UNLIMITED03/24/2025 INV0244 CSJVRMA 157169 120-3110-415000 Insurance 2827.6503/24/2025 INV0244 CSJVRMA 157169 515-1910-415000 Insurance 37497.0403/24/2025 INV0244 CSJVRMA 157169 622-4153-415000 Insurance 23973.51 Vendor 1193 - CSG CONSULTANTS Total: 13050
Vendor: 349 - CSJVRMA03/24/2025 INV0244 CSJVRMA 157169 110-1010-410005 Insurance 40570.5603/24/2025 INV0244 CSJVRMA 157169 110-219-2800 Insurance 166527Vendor: 1193 - CSG CONSULTANTS03/16/2025 60140 CSG CONSULTANTS 157168 120-3130-410013 Invoice 60140 Building Inspect 8000 04/11/2025 60337 CSG CONSULTANTS 157168 120-3130-410013 Invoice 60337 Building Inspect 5050 1 of 13
15 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 04/11/2025 INV02131 OAKDALE POLICE OFFICERS AS10793 110-219-0900 OAKDALE PD LTD 663 Vendor 209 - OAKDALE POLICE OFFICERS ASSOCIATION Total: 663 04/11/2025 INV02124 OAKDALE POLICE OFFICERS AS10792 110-219-0800 ASSOCIATION DUES 85004/11/2025 INV02132 OAKDALE POLICE OFFICERS AS10792 110-219-0900 PORAC/LDF/LTD/STD 104.25 Vendor 208 - OAKDALE POLICE OFFICERS ASSOCIATION Total: 1779.25 Vendor: 209 - OAKDALE POLICE OFFICERS ASSOCIATION02/23/2025 388410 OAKDALE LEADER 157184 110-1130-425011 Oakdale Leader 103 Vendor 206 - OAKDALE LEADER Total: 1407.78
Vendor: 208 - OAKDALE POLICE OFFICERS ASSOCIATION03/28/2025 INV02114 OAKDALE POLICE OFFICERS AS10788 110-219-0800 ASSOCIATION DUES 825 03/25/2025 388047 OAKDALE LEADER 157183 222-4149-442001 Legal Ad - Cedar Place Improve 344 02/16/2025 388093 OAKDALE LEADER 157182 110-1130-425011 Oakdale Leader 308.3902/23/2025 388389 OAKDALE LEADER 157186 110-1130-425011 Oakdale Leader 308.39 Vendor 198 - OAKDALE EMPLOYEES ASSOCIATION Total: 124
Vendor: 206 - OAKDALE LEADER03/25/2025 387648 OAKDALE LEADER 157185 216-4149-442001 Legal Ad - Odessa & Mark Ct Im 344 Vendor 01015 - NORTHSTAR CHEMICAL Total: 2027.81
Vendor: 198 - OAKDALE EMPLOYEES ASSOCIATION03/28/2025 INV02115 OAKDALE EMPLOYEES ASSOCI 10787 110-219-0800 OAKDALE EMPLOYEES ASSOCI 6204/11/2025 INV02125 OAKDALE EMPLOYEES ASSOCI 10791 110-219-0800 OAKDALE EMPLOYEES ASSOCI 62 Vendor 158 - MCR ENGINEERING INC. Total: 4620
Vendor: 1504 - METLIFE - GROUP BENEFITS03/14/2025 KM059313160001 3/14/25 METLIFE - GROUP BENEFITS 157180 110-219-1104 METLIFE - APRIL BENEFITS 1373.38 Vendor 1504 - METLIFE - GROUP BENEFITS Total: 1373.38
Vendor: 01015 - NORTHSTAR CHEMICAL01/10/2025 301828 NORTHSTAR CHEMICAL 157181 117-7430-427007 Pool Chemical 2027.81 Vendor 1365 - MCCOY TRUCK TIRE SERVICE CENTER INC Total: 1174.4 Vendor: 158 - MCR ENGINEERING INC.03/24/2025 20661 MCR ENGINEERING INC. 157179 119-4110-425003 Invoice 20661 Encroachment P 2100 02/28/2025 20662 MCR ENGINEERING INC. 157179 119-4110-425003 Invoice 20662 General Enginee 252003/24/2025 00829 LINDA FISH LANDSCAPE ARCH 157177 720-3110-425003 Invoice 00829 Linda Fish Lands 300 Vendor 01054 - LINDA FISH LANDSCAPE ARCHITECT Total: 3300 Vendor: 1365 - MCCOY TRUCK TIRE SERVICE CENTER INC03/07/2025 10169641 MCCOY TRUCK TIRE SERVICE C157178 570-4120-427006 REPAIRS FOR CRACK SEALER A 1174.4 Vendor 01379 - JHC LLC Total: 630
Vendor: 01054 - LINDA FISH LANDSCAPE ARCHITECT08/24/2024 00745 LINDA FISH LANDSCAPE ARCH 157177 644-4169-442001 CP2406 Gilbert Park - Site Plan 2700 03/24/2025 00829 LINDA FISH LANDSCAPE ARCH 157177 720-3110-425003 Invoice 00829 Linda Fish Lands 300 Vendor: 870 - HUBER TECHNOLOGY INC.02/05/2025 CD10028163 HUBER TECHNOLOGY INC. 157175 622-4151-424002 SPRAY WASH VALVE COILS 1111.24 Vendor 870 - HUBER TECHNOLOGY INC. Total: 1111.24
Vendor: 01379 - JHC LLC03/31/2025 25-0113-OWR4 JHC LLC 157176 229-4110-425003 OWR4 Cal Recycle Grant - Con 630 1 of 13
16 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Amount
03/09/2025 3365 SWIFT LAWN & GARDEN INC. 157195 288-6242-425015 PURCHASE ORDER FOR MONT 311.74 03/09/2025 3366 SWIFT LAWN & GARDEN INC. 157195 288-6244-425015 STERLING HILLS MONTHLY LAN 958.93 Vendor 1163 - STAPLES BUSINESS ADVANTAGE Total: 87.45
Vendor: 1556 - SUTTER HEALTH PLAN03/03/2025 3676118 SUTTER HEALTH PLAN 157194 110-219-1100 SUTTER HEALTH PLAN - APRIL 74716.06 Vendor 1556 - SUTTER HEALTH PLAN Total: 74716.06
Vendor: 1328 - SWIFT LAWN & GARDEN INC.03/09/2025 3364 SWIFT LAWN & GARDEN INC. 157195 285-6220-425015 BURCHELL HILL MONTHLY LAN 7712.99 Vendor 1368 - STANISLAUS FOUNDATION Total: 7925.46
Vendor: 1163 - STAPLES BUSINESS ADVANTAGE03/12/2025 6026580879 STAPLES BUSINESS ADVANTAG157193 622-4153-427001 STAPLES - OFFICE SUPPLIES 43.73 03/12/2025 6026580879 STAPLES BUSINESS ADVANTAG157193 645-4161-427001 STAPLES - OFFICE SUPPLIES 43.72 Vendor 01346 - PENA REFRIGERATION Total: 861.06
Vendor: 1368 - STANISLAUS FOUNDATION03/20/2025 54062 STANISLAUS FOUNDATION 157192 510-1910-436001 DENTAL BENEFITS 6054.6 03/20/2025 54084 STANISLAUS FOUNDATION 157192 510-1910-436001 DENTAL BENEFITS 1870.86 Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/29/2025 I-21091-1 PENA REFRIGERATION 157191 110-7413-425003 Thermostat Hook Up 120 Vendor 01216 - PACIFIC SHREDDING/PACIFIC STORAGE CO. Total: 123.2 Vendor: 01346 - PENA REFRIGERATION03/26/2025 I-20743-1 PENA REFRIGERATION 157191 110-7413-425003 PD Mini Split 180 12/26/2024 I-20813-1 PENA REFRIGERATION 157191 110-7413-425003 Filter Service 561.06 03/17/2025 7006985 P & L CONCRETE PRODUCTS IN157189 622-4152-427006 JACKSON HOUSE SEPTIC DRAIN 560.3 Vendor 223 - P & L CONCRETE PRODUCTS INC. Total: 3039.84 Vendor: 01216 - PACIFIC SHREDDING/PACIFIC STORAGE CO.03/18/2025 5252522 PACIFIC SHREDDING/PACIFIC S157190 110-2110-425003 SHRED SERVICE FOR FY 24/25 123.2 04/11/2025 INV02134 OPERATING ENGINEERS LOCA 157203 110-219-0800 UNION DUES - OAKDALE MISC 770 Vendor 219 - OPERATING ENGINEERS LOCAL #3 Total: 3815
Vendor: 223 - P & L CONCRETE PRODUCTS INC.03/03/2025 7006681 P & L CONCRETE PRODUCTS IN157189 622-4152-427006 JACKSON HOUSE SEPTIC TANK 2479.54 03/28/2025 INV02121 OPERATING ENGINEERS LOCA 157138 110-219-0800 UNION DUES - OAKDALE POLIC 1155 03/28/2025 INV02122 OPERATING ENGINEERS LOCA 157138 110-219-0800 UNION DUES - OAKDALE MISC 735 04/11/2025 INV02133 OPERATING ENGINEERS LOCA 157203 110-219-0800 UNION DUES - OAKDALE POLIC 1155 03/15/2025 41993 ONTEL SECURITY SERVICES IN 157188 117-222-0700 GBCC EVENTS FOR 3/1 & 3/8/2 193503/15/2025 41993 ONTEL SECURITY SERVICES IN 157188 117-7460-350305 GBCC EVENTS FOR 3/1 & 3/8/2 -161.94 Vendor 1563 - ONTEL SECURITY SERVICES INC. Total: 2837.06 Vendor: 219 - OPERATING ENGINEERS LOCAL #3
Vendor 01386 - OLSEN MARHSA P Total: 120
Vendor: 1563 - ONTEL SECURITY SERVICES INC.02/28/2025 41948 ONTEL SECURITY SERVICES IN 157188 110-7210-425003 PURCHASE ORDER ONGOING P 532 02/28/2025 41949 ONTEL SECURITY SERVICES IN 157188 110-7210-425003 PURCHASE ORDER ONGOING P 532Vendor: 01386 - OLSEN MARHSA P03/27/2025 MARCH-APRIL 2025 OLSEN MARHSA P 157187 118-7340-425003 INSTRUCTOR PAYMENTS 120 1 of 13
17 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 03/20/2025 ADM-4 5334 2/24/25 U.S. BANK 157145 525-1910-425012 US BANK 02-24-25 APPLE.COM 29.99 02/24/2025 ADM-5 7126 2/24/25 U.S. BANK 157145 110-1120-427001 Golden Valle Awards 14.902/24/2025 ADM-5 7126 2/24/25 U.S. BANK 157145 110-1120-427001 Amazon 120.2903/20/2025 ADM-4 5334 2/24/25 U.S. BANK 157145 110-2110-420003 US BANK 02-24-25 COMCAST I 104.92 03/20/2025 ADM-4 5334 2/24/25 U.S. BANK 157145 110-2110-420003 US BANK 02-24-25 COMCAST 104.9203/20/2025 ADM-4 5334 2/24/25 U.S. BANK 157145 110-2110-420003 US BANK 02-24-25 COMCAST 45.1303/20/2025 ADM-4 5334 2/24/25 U.S. BANK 157145 110-1910-420003 US BANK 02-24-25 COMCAST 104.9203/20/2025 ADM-4 5334 2/24/25 U.S. BANK 157145 110-1910-420003 US BANK 02-24-25 COMCAST I 104.9203/20/2025 ADM-4 5334 2/24/25 U.S. BANK 157145 110-1910-420003 US BANK 02-24-25 COMCAST 45.1302/24/2025 ADM-3 8860 2/24/25 U.S. BANK 157145 110-1910-425003 US Bank 279.902/24/2025 ADM-3 8860 2/24/25 U.S. BANK 157145 110-1910-425003 US Bank 279.902/24/2025 ADM-3 8860 2/24/25 U.S. BANK 157145 720-3110-425003 US Bank 696.4502/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1910-427006 Mountain Mikes Pizza for Cham 114.0802/24/2025 ADM-3 8860 2/24/25 U.S. BANK 157145 110-1010-427001 US Bank 43.5502/24/2025 ADM-3 8860 2/24/25 U.S. BANK 157145 110-1130-427001 US Bank 27.7402/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1910-425003 WIX Site App Yearly Charge 59.8802/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1910-427001 Quadient Postage Supply -Ink C 190.4702/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1910-427001 Adobe Monthly Membership 19.9902/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1910-425003 WIX Yearly Premium Plan 32402/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1110-427001 Notary Training and Supply Ch 495.9702/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1110-427001 Amazon Office Supply 16.4902/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1910-425003 WIX Site Domain Yearly Charge 29.25 02/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1110-416001 Southwest Airlines Ticket-Whit 311.96 02/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1110-416002 Notary Training and Supply Ch 19902/24/2025 ADM-2 8172 2/24/25 U.S. BANK 157145 110-1110-416002 Southwest Airlines Ticket-Whit 200 03/20/2025 ADM-1 1899 2/24/25 U.S. BANK 157145 525-1910-441006 US BANK 2/24/25 AMAZON 1- 116.9803/20/2025 ADM-1 1899 2/24/25 U.S. BANK 157145 622-4153-416005 US BANK 2/24/25 CSMFO 49.503/20/2025 ADM-1 1899 2/24/25 U.S. BANK 157145 645-4161-416005 US BANK 2/24/25 CSMFO 5103/20/2025 ADM-1 1899 2/24/25 U.S. BANK 157145 270-1910-425003 US BANK 2/24/25 UTUBE 21.603/20/2025 ADM-1 1899 2/24/25 U.S. BANK 157145 525-1910-425012 US BANK 2/24/25 MICROSFTW 49.99 03/20/2025 ADM-1 1899 2/24/25 U.S. BANK 157145 525-1910-425012 US BANK 2/24/25 MICROSFTW 49.9903/20/2025 025-498461 TYLER TECHNOLOGIES INC. 157196 645-4161-425012 ADDRESS VERIFICATION 600 Vendor 1583 - TYLER TECHNOLOGIES INC. Total: 1200
Vendor: 978 - U.S. BANK03/20/2025 ADM-1 1899 2/24/25 U.S. BANK 157145 110-1310-416005 US BANK 2/24/25 CSMFO 49.503/25/2025 3441 SWIFT LAWN & GARDEN INC. 157195 288-6243-425015 SUNSET MEADOWS MONTHLY 639.33 Vendor 1328 - SWIFT LAWN & GARDEN INC. Total: 19245.98
Vendor: 1583 - TYLER TECHNOLOGIES INC.03/20/2025 025-498461 TYLER TECHNOLOGIES INC. 157196 622-4153-425012 ADDRESS VERIFICATION 60003/25/2025 3438 SWIFT LAWN & GARDEN INC. 157195 285-6220-425015 BURCHELL HILL MONTHLY LAN 7712.99 03/25/2025 3439 SWIFT LAWN & GARDEN INC. 157195 288-6242-425015 PURCHASE ORDER FOR MONT 311.74 03/25/2025 3440 SWIFT LAWN & GARDEN INC. 157195 288-6244-425015 STERLING HILLS MONTHLY LAN 958.9303/09/2025 3367 SWIFT LAWN & GARDEN INC. 157195 288-6243-425015 SUNSET MEADOWS MONTHLY 639.33 1 of 13
18 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2110-427004 STARBUCKS - LEX MEETING SU 44 02/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2110-427004 RALEYS - LEX MEETING SUPPLI 30.96 02/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2110-427004 AMAZON - REPLACEMENT LEG 16.2502/24/2025 PD-3 8002 2/24/25 U.S. BANK 157145 110-2110-427004 OPEN AI CHAT GPT SUBSCRIPT 210 02/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2110-427001 AMAZON - CABINET FOR DISPA 83.44 02/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2110-427004 DROPBOX - SUBSCRIPTION 11.9902/24/2025 PD-2 6477 2/24/25 U.S. BANK 157145 110-2160-425003 AMAZON - SHELTER SUPPLIES 124.5302/24/2025 PD-2 6477 2/24/25 U.S. BANK 157145 110-2161-425003 AMAZON - SHELTER SUPPLIES 124.5202/24/2025 PD-2 6477 2/24/25 U.S. BANK 157145 110-2162-425003 AMAZON - SHELTER SUPPLIES 62.2602/24/2025 PD-1 9866 2/24/25 U.S. BANK 157145 110-2110-427004 AXON - TASER BATTERIES & CA 702.402/24/2025 PD-1 9866 2/24/25 U.S. BANK 157145 110-2130-427023 WHITE PAGES - INVESTIGATIO 36.5402/24/2025 PD-2 6477 2/24/25 U.S. BANK 157145 110-2140-427010 AMAZON - RANGE SUPPLIES 257.9202/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Oakdale Locksmith 30.3302/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Car Quest Trailer connection 22.7502/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Amazon 34.502/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Home Depot 123.1202/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Oakdale Locksmith 2502/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Amazon 7202/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Amazon 65.0102/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Home Depot 214.7 02/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Apparel Graphics Flags 782.14 02/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Ace PD Toilet 76.45 02/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Home Depot 135.9102/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Home Depot A/S Door 48.9502/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Ace 84.6702/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Amazon4.202/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Ace -84.4902/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Amazon 19.9802/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7210-427006 Amazon 238.3202/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Amazon 21.6602/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7413-424001 Oakdale Locksmith 11.9202/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 744-7340-427004 Walmart 1.27 trust 108.0902/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 744-7340-427004 Amazon CREDIT -274.18 02/24/2025 FAC-2 1921 2/24/25 U.S. BANK 157145 110-7210-427006 Amazon 41.1602/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 744-7340-427004 Amazon trust 26.9302/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 744-7340-427004 Costco concessions 75.9602/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 744-7340-427004 Cahoots 1.30 trust 104.04 02/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 232-7340-442001 Cahoots Breakfast 693.6 02/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 232-7340-442001 Amazon Breakfast 49.9602/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 232-7340-442001 Save Mart Breakfast 166.61 02/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 118-7340-427006 Amazon Ink 2.3 68.2202/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 118-7340-427006 Amazon Paper 2 32.8 02/24/2025 FAC-1 1383 2/24/25 U.S. BANK 157145 118-7340-427006 Amazon Paper 1.24 21.45 1 of 13
19 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/24/2025 PW-6 6972 2/24/25 U.S. BANK 157145 645-4160-427006 CONLIN SUPPLY WELDING SUP 41.15 02/24/2025 PW-7 2106 2/24/25 U.S. BANK 157145 110-4142-427006 GRAINGER 359.9802/24/2025 PW-7 2106 2/24/25 U.S. BANK 157145 110-4142-427006 ACE HARDWARE 33.102/24/2025 PW-5 2141 2/24/25 U.S. BANK 157145 110-4140-427006 HOME DEPOT HAND TOOL REP 187.57 02/24/2025 PW-6 6972 2/24/25 U.S. BANK 157145 110-4140-427006 P&L CONCRETE CART AWAY TO 245.6702/24/2025 PW-6 6972 2/24/25 U.S. BANK 157145 110-4140-427006 ACE HARDWARE MISC STREET 75.78 02/24/2025 PW-4 9951 2/24/25 U.S. BANK 157145 110-4140-427006 FASTENAL FIELD SUPPLIES 204.5402/24/2025 PW-4 9951 2/24/25 U.S. BANK 157145 110-4140-427006 FASTENAL FIELD SUPPLIES 34.1602/24/2025 PW-4 9951 2/24/25 U.S. BANK 157145 622-4152-427006 ACE HARDWARE - FASTENERS 45.802/24/2025 PW-3 7041 2/24/25 U.S. BANK 157145 110-7210-427006 ACE HARDWARE - SAW BLADE 43.3302/24/2025 PW-3 7041 2/24/25 U.S. BANK 157145 110-7210-427006 WEST TURF NURSERY - BARK 261.302/24/2025 PW-4 9951 2/24/25 U.S. BANK 157145 110-4140-416002 AMERICAN WATER COLLAGE 149.9502/24/2025 PW-3 7041 2/24/25 U.S. BANK 157145 110-7210-427006 TRACTOR SUPPLY - LEAF RAKE 80.16 02/24/2025 PW-3 7041 2/24/25 U.S. BANK 157145 110-7210-427006 ACE HARDWARE - CHAIN FOR 60.15 02/24/2025 PW-3 7041 2/24/25 U.S. BANK 157145 110-7210-427006 AMAZON- EAR PROTECTION 45.51 02/24/2025 PW-3 7041 2/24/25 U.S. BANK 157145 110-7210-427006 ACE HARDWARE - FIELD SUPPL 18.41 02/24/2025 PW-2 6435 2/24/25 U.S. BANK 157145 645-4160-427006 AMAZON - SAFETY BOOTS 169.0502/24/2025 PW-2 6435 2/24/25 U.S. BANK 157145 645-4160-427006 ACE HARDWARE 22.7502/24/2025 PW-2 6435 2/24/25 U.S. BANK 157145 645-4160-427006 USA BLUEBOOK DISPENSER FO 283.52 02/24/2025 PW-1 1392 2/24/25 CREDIT U.S. BANK 157145 622-4152-427006 CREDIT -119.9402/24/2025 PW-1 1392 2/24/25 CREDIT U.S. BANK 157145 645-4160-427006 CREDIT -119.9402/24/2025 PW-2 6435 2/24/25 U.S. BANK 157145 645-4160-425003 STANISLAUS COUNTY ENVIRON 850.7702/24/2025 PD-8 1418 2/24/25 U.S. BANK 157145 110-2130-427023 AMAZON - PROP. & EVIDENCE 234.0602/24/2025 PW-1 1392 2/24/25 U.S. BANK 157145 622-4152-427006 FEBRUARY STATEMENT 3.502/24/2025 PW-1 1392 2/24/25 U.S. BANK 157145 645-4160-427006 FEBRUARY STATEMENT 3.4902/24/2025 PD-7 1897 2/24/25 U.S. BANK 157145 110-2110-427022 76 ROCKET - FUEL 30.2302/24/2025 PD-7 1897 2/24/25 U.S. BANK 157145 110-2110-427022 SHELL - FUEL 20.4702/24/2025 PD-8 1418 2/24/25 U.S. BANK 157145 110-2130-427023 AMAZON - PROP. & EVIDENCE 33.6 02/24/2025 PD-6 8428 2/24/25 U.S. BANK 157145 110-2110-427022 CHEVRON SELMA - FUEL 33.3902/24/2025 PD-6 8428 2/24/25 U.S. BANK 157145 110-2110-427022 CHEVRON GORMAN - FUEL 33.1602/24/2025 PD-6 8428 2/24/25 U.S. BANK 157145 110-2110-427022 CHEVRON FIREBAUGH - FUEL 69.5702/24/2025 PD-5 4738 2/24/25 U.S. BANK 157145 110-2140-427010 HOME DEPOT - RANGE SUPPLI 275.53 02/24/2025 PD-6 8428 2/24/25 U.S. BANK 157145 110-2110-427004 CARLS JR FOOD FOR INMATE C 15.21 02/24/2025 PD-6 8428 2/24/25 U.S. BANK 157145 110-2110-427022 SHELL - FUEL 41.8302/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2162-425003 CITY SIGNS - ACO TRUCK DECA 136.04 02/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 545-2110-441005 CITY SIGNS - BLAZER DECALS 1540.402/24/2025 PD-5 4738 2/24/25 U.S. BANK 157145 110-2140-427010 HOME DEPOT - RANGE SUPPLI 179.6502/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2130-427023 AMAZON - USB FOR INVESTIGA 154.3802/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2160-425003 CITY SIGNS - ACO TRUCK DECA 272.0802/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2161-425003 CITY SIGNS - ACO TRUCK DECA 272.0802/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2110-427004 CANVA - SUBSCRIPTION 12.9902/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2110-427012 NATW - NNO REGISTRATION 3502/24/2025 PD-4 8716 2/24/25 U.S. BANK 157145 110-2110-429000 USPS - POSTAGE FOR DEMOSS 14.4 1 of 13
20 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 120-3110-420001 Supplies 22 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 120-3110-420001 Supplies 29.53 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 120-3110-420001 Supplies 3.75 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 120-3110-420001 Supplies 37.5202/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 120-3110-420001 Supplies 13.3302/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 120-3110-420001 Supplies 21.9 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 119-4110-427001 Supplies 37.52 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 119-4110-427001 Supplies 22 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 120-3110-420001 Supplies 2.9802/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 119-4110-427001 Supplies 3.7502/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 119-4110-427001 Supplies 21.9 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 119-4110-427001 Supplies 2.98 03/25/2025 PW-9-4 1855 2/24/25 U.S. BANK 157145 229-4110-425003 Amazon 21.68 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 119-4110-427001 Supplies 29.53 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 119-4110-427001 Supplies 13.33 03/25/2025 PW-9-4 1855 2/24/25 U.S. BANK 157145 229-4110-425003 Amazon 30.3 03/25/2025 PW-9-4 1855 2/24/25 U.S. BANK 157145 229-4110-425003 Amazon 37.04 03/25/2025 PW-9-4 1855 2/24/25 U.S. BANK 157145 229-4110-425003 Amazon 368.46 03/25/2025 PW-9-4 1855 2/24/25 U.S. BANK 157145 229-4110-425003 Amazon 271.72 03/25/2025 PW-9-4 1855 2/24/25 U.S. BANK 157145 110-7210-427006 Amazon 119.2 03/25/2025 PW-9-4 1855 2/24/25 U.S. BANK 157145 110-7210-427006 Global Industrial 359.69 03/25/2025 PW-9-4 1855 2/24/25 U.S. BANK 157145 120-3120-425003 Veticon 35 02/24/2025 PW-9-2 0705 2/24/25 U.S. BANK 157145 645-4160-427006 BOOT BARN BOOT ALLOWANC 59.78 02/24/2025 PW-9-3 1497 2/24/25 U.S. BANK 157145 110-4140-427006 ACE HARDWARE - SUPPLIES 10.8303/25/2025 PW-9-4 1855 2/24/25 U.S. BANK 157145 110-7210-427006 Global Industrial 153.3502/24/2025 PW-9-2 0705 2/24/25 U.S. BANK 157145 120-3130-425016 BOOT BARN BOOT ALLOWANC 59.7902/24/2025 PW-9-2 0705 2/24/25 U.S. BANK 157145 120-3130-425016 BOOT BARN BOOT ALLOWANC 59.7102/24/2025 PW-9-2 0705 2/24/25 U.S. BANK 157145 645-4160-427006 BOOT BARN BOOT ALLOWANC 59.7202/24/2025 PW-9-1 0689 2/24/25 U.S. BANK 157145 645-4160-427006 OREILLYS FIELD SUPPLIES 115.3802/24/2025 PW-9-1 0689 2/24/25 U.S. BANK 157145 645-4160-427006 ACE HARDWARE 168.4102/24/2025 PW-9-2 0705 2/24/25 U.S. BANK 157145 120-3130-416002 CALIFORNIA BUILDING OFFICIA 105 02/24/2025 PW-9-1 0689 2/24/25 U.S. BANK 157145 645-4160-427006 ACE HARDWARE FIELD SUPPLI 36.3602/24/2025 PW-9-1 0689 2/24/25 U.S. BANK 157145 645-4160-427006 ACE HARDWARE 27.0702/24/2025 PW-9-1 0689 2/24/25 U.S. BANK 157145 645-4160-427006 OAKDALE FEED AND SEED 129.8302/24/2025 PW-9 3978 2/24/25 U.S. BANK 157145 645-4160-427006 ACE HARDWARE WATER DEPT 119.79 02/24/2025 PW-9 3978 2/24/25 U.S. BANK 157145 645-4160-427006 ACE HARDWARE WATER DEPT 144.0802/24/2025 PW-9 3978 2/24/25 U.S. BANK 157145 645-4160-427006 ACE HARDWARE WATER DEPT 75.85 02/24/2025 PW-8 6840 2/24/25 U.S. BANK 157145 110-4140-427006 FASTENAL - PPE 78.3802/24/2025 PW-8 6840 2/24/25 U.S. BANK 157145 110-4140-427006 HOME DEPOT FIELD SUPPLIES 107.702/24/2025 PW-9 3978 2/24/25 U.S. BANK 157145 110-4140-427006 ACE HARDWARE WATER DEPT 37.3802/24/2025 PW-7 2106 2/24/25 U.S. BANK 157145 110-4142-427006 WILLE ELECTRIC 291.6702/24/2025 PW-7 2106 2/24/25 U.S. BANK 157145 645-4160-424002 HOME DEPOT 97.902/24/2025 PW-8 6840 2/24/25 U.S. BANK 157145 110-4140-427006 HOME DEPOT KEYS 58.98 1 of 13
21 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/24/2025 PW-9-8 9668 2/24/25 U.S. BANK 157145 565-7215-427006 ACE HARDWARE SUPPLIES 48.0602/24/2025 PW-9-8 9668 2/24/25 U.S. BANK 157145 565-7215-427022 ACE HARDWARE SUPPLIES 97.53 02/24/2025 PW-9-9 9775 2/24/25 U.S. BANK 157145 284-6210-424009 ACE HARDWARE LLMD IRRIGA 46.06 02/24/2025 PW-9-8 9668 2/24/25 U.S. BANK 157145 284-6210-427006 WEST TURF BRIDLE RIDGE SUP 261.302/24/2025 PW-9-8 9668 2/24/25 U.S. BANK 157145 565-7215-427006 BOOT ALLOWANCE FOR DENN 168.75 02/24/2025 PW-9-8 9668 2/24/25 U.S. BANK 157145 565-7215-427006 BOOT ALLOWANCE FOR SAM E 168.7502/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 565-7215-424002 AMAZON -UNDERGROUND WI 823.6502/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 565-7215-427006 AMAZON - PROFESSIONAL SOI 204.8202/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 565-7215-427006 HOME DEPOT 94.2602/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 284-6210-424009 EWING IRRIGATION REPAIRS 830.9302/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 285-6220-424007 TRU GREEN TREE TREATMENT 640 02/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 343-7219-442001 WEST COAST TURF - FESCUE 1584.0202/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 284-6210-424009 CONLIN PVC PLUG 42.1302/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 284-6210-424009 CONLIN IRRIGATION REPAIRS 166.1602/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 110-7210-427006 ACE HARDWARE REPAIR SUPP 32.94 02/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 284-6210-424007 TRU GREEN TREE TREATMENT 2656 02/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 110-7210-427006 HOME DEPOT -10.6802/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 110-7210-427006 ACE HARDWARE FIELD SUPPLI 14.0802/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 110-7210-427006 AMAZON - FIELD SUPPLIES 45.502/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 110-7210-427006 HOME DEPOT 5002/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 110-7210-427006 AMAZON - PORTABLE WATER 59.5802/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 110-7210-427006 ACE HARDWARE REPAIR SUPP 27.75 02/24/2025 PW-9-6 8967 2/24/25 U.S. BANK 157145 645-4160-427006 STAPLES TONER SUPPLIES 75.5602/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 110-7210-425003 LONE OAK RIVER AVE PARK TR 1075 02/24/2025 PW-9-7 4072 2/24/25 U.S. BANK 157145 110-7210-427006 DOLLAR GENERAL BATTERIES 23.2702/24/2025 PW-9-6 8967 2/24/25 U.S. BANK 157145 622-4152-427006 STAPLES TONER SUPPLIES 75.5602/24/2025 PW-9-6 8967 2/24/25 U.S. BANK 157145 622-4152-427006 FLAGS UNLIMITED - RESTOCK 377.7302/24/2025 PW-9-6 8967 2/24/25 U.S. BANK 157145 645-4160-427006 FLAGS UNLIMITED - RESTOCK 377.7302/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 645-4160-427001 Supplies 53.3102/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 645-4160-427001 Supplies 11.902/24/2025 PW-9-6 8967 2/24/25 U.S. BANK 157145 110-7210-427006 SYBERTECH - IN-GROUND TRA 1695.55 02/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 645-4160-427001 Supplies 118.1102/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 645-4160-427001 Supplies 87.9702/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 645-4160-427001 Supplies 87.602/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 622-4152-420001 Supplies 1502/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 645-4160-427001 Supplies 14.9902/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 645-4160-427001 Supplies 150.0902/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 622-4152-420001 Supplies 53.3202/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 622-4152-420001 Supplies 118.1102/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 622-4152-420001 Supplies 11.9102/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 622-4152-420001 Supplies 150.0902/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 622-4152-420001 Supplies 87.9802/24/2025 PW-9-5 1913 2/24/25 U.S. BANK 157145 622-4152-420001 Supplies 87.6 1 of 13
22 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON - POLE SAW HEAD A 70.4402/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON - H-30 200 AMP SOL 39 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON CRACK SEALER PART 35.03 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 EBAY POLE SAW GEAR LEAD 320.9602/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 SP ELITE TRUCKING 327.802/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 ALL STATE AG PARTS MOWER 337.61 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 DISCOUNT EQUIPMENT - E126 155.44 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON - DOC HOLDER FOR N 40.59 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 STROBS N MORE H-35 BEACON 302.602/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON - PARKS E103 MOWE 49.8402/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 PARTS TREE - REPAIRS TO PAR 115.88 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 CTC-VIS CLEAN TRUCK FEES CA 124.7202/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 OAKDALAUTO H-2 STREETS 76.9602/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON - DECK WEELS FOR P 151.7102/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 CTC-VIS CLEAN TRUCK FEES CA 3.73 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 GENSYSPARTS 74.5302/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 565-7215-427006 AMAZON POLE SAW KIT 378.2302/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-424002 BOSCH REPAIR TO SCANNER 317.6402/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-425003 AMAZON - PRIME MEMBERSH 16.25 02/24/2025 PW-9-E 4331 2/24/25 U.S. BANK 157145 657-4170-420002 CALIFORNIA PROPANE - AIRPO 693.46 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 110-7210-416002 JJ KELLER BOOKS FOR DRIVER T 87.14 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 565-7215-427006 AMAZON BATTERY FOR POLE S 127.85 02/24/2025 PW-9-D 4030 2/24/25 U.S. BANK 157145 645-4160-427006 DMV 9802/24/2025 PW-9-D 4030 2/24/25 U.S. BANK 157145 645-4160-427006 DMV 2.0602/24/2025 PW-9-D 4030 2/24/25 U.S. BANK 157145 645-4160-427006 OREILLYS FIELD SUPPLIES 63.6602/24/2025 PW-9-C 2533 2/24/25 U.S. BANK 157145 622-4151-427006 AMAZON- PLANT SUPPLIES 15.1602/24/2025 PW-9-D 4030 2/24/25 U.S. BANK 157145 645-4160-427006 ACE HARDWARE - GENERAL SU 204.1902/24/2025 PW-9-D 4030 2/24/25 U.S. BANK 157145 645-4160-427006 HOME DEPOT FIELD SUPPLIES 217.3702/24/2025 PW-9-C 2533 2/24/25 U.S. BANK 157145 622-4151-427006 AMAZON - CITY CELL PHONES 119.8602/24/2025 PW-9-C 2533 2/24/25 U.S. BANK 157145 622-4151-427006 AMAZON - PLANT SUPPLIES 34.0102/24/2025 PW-9-C 2533 2/24/25 U.S. BANK 157145 622-4151-427006 HOME DEPOT PLANT SUPPLIES 251.2102/24/2025 PW-9-B 0547 2/24/25 U.S. BANK 157145 622-4151-427006 DOLLAR TREE 66.3802/24/2025 PW-9-B 0547 2/24/25 U.S. BANK 157145 622-4151-427006 ACE HARDWARE 25.0802/24/2025 PW-9-B 0547 2/24/25 U.S. BANK 157145 622-4151-427006 HOME DEPOT PLANT SUPPLIES 559.4802/24/2025 PW-9-B 0547 2/24/25 U.S. BANK 157145 622-4151-427006 ACE HARDWARE PLANT SUPPL 168.5202/24/2025 PW-9-B 0547 2/24/25 U.S. BANK 157145 622-4151-427006 ACE HARDWARE 197.1702/24/2025 PW-9-B 0547 2/24/25 U.S. BANK 157145 622-4151-427006 ACE HARDWARE 210.1702/24/2025 PW-9-A 0087 2/24/25 U.S. BANK 157145 621-4152-441009 ACE - H-43 REPAIRS 4.7702/24/2025 PW-9-B 0547 2/24/25 U.S. BANK 157145 622-4151-424002 AMAZON PRESSURE WASHER 56.3402/24/2025 PW-9-B 0547 2/24/25 U.S. BANK 157145 622-4151-427006 HOME DEPOT PLANT SUPPLIES 108.9802/24/2025 PW-9-9 9775 2/24/25 U.S. BANK 157145 565-7215-427006 ACE HARDWARE MAINTENANC 70.42 02/24/2025 PW-9-A 0087 2/24/25 U.S. BANK 157145 570-4120-427006 KEYS FOR TOOLBOX H30 WATE 24.3802/24/2025 PW-9-A 0087 2/24/25 U.S. BANK 157145 570-4120-427006 ACE H-43 SEWER REPAIRS 31.42 1 of 13
23 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427001 STAPLES 460.68 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427001 STAPLES SUPPLIES 546.72 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 AMAZON 9.702/24/2025 PW-9-J 0041 2/24/25 U.S. BANK 157145 110-4140-427006 ACE HARDWARE MISC STREET 262 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-425003 SAN JOAQUIN VALLEY AIR CC C 2.64 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-425003 SAN JOAQUIN VALLEY AIR POL 98 02/24/2025 PW-9-I 3674 2/24/25 U.S. BANK 157145 565-7215-424002 WEST TURF - EQUIP MAINTEN 574.4602/24/2025 PW-9-I 3674 2/24/25 U.S. BANK 157145 565-7215-424002 WEST TURF - EQUIP MAINTEN 190.4802/24/2025 PW-9-I 3674 2/24/25 U.S. BANK 157145 565-7215-424002 WEST TURF - EQUIP MAINTEN 210.9502/24/2025 PW-9-I 3674 2/24/25 U.S. BANK 157145 110-7210-427006 WALMART NEW PHONE CHAR 30.09 02/24/2025 PW-9-I 3674 2/24/25 U.S. BANK 157145 565-7215-424002 WEST TURF - EQUIP MAINTEN 140.3102/24/2025 PW-9-I 3674 2/24/25 U.S. BANK 157145 565-7215-424002 WEST TURF - EQUIP MAINTEN 284.202/24/2025 PW-9-I 3674 2/24/25 U.S. BANK 157145 110-7210-427006 ACE HARDWARE - TRASH ROU 47.6402/24/2025 PW-9-H 9409 2/24/25 U.S. BANK 157145 565-7215-427006 CONLIN SUPPLY IRRIGATION S 48.3402/24/2025 PW-9-H 9409 2/24/25 U.S. BANK 157145 565-7215-427006 CONLIN SUPPLY GENERAL SUP 46.5802/24/2025 PW-9-I 3674 2/24/25 U.S. BANK 157145 110-7210-427006 TRACTOR SUPPLY - PARK SUPP 62.8202/24/2025 PW-9-H 9409 2/24/25 U.S. BANK 157145 565-7215-424002 ACE HARDWARE CHAINSAW S 103.7602/24/2025 PW-9-H 9409 2/24/25 U.S. BANK 157145 565-7215-427006 ACE HARDWARE IRRIGATION S 67.0602/24/2025 PW-9-H 9409 2/24/25 U.S. BANK 157145 565-7215-427006 ACE HARDWARE PARKS ELECT 59.9902/24/2025 PW-9-H 9409 2/24/25 U.S. BANK 157145 110-7210-427006 ACE HARDWARE PARKS ELECT 61.7202/24/2025 PW-9-H 9409 2/24/25 U.S. BANK 157145 110-7210-427006 CONLIN SUPPLY IRRIGATION S 57.4902/24/2025 PW-9-H 9409 2/24/25 U.S. BANK 157145 284-6210-427006 ACE HARDWARE BUCKAROO C 80.0902/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 645-4160-427006 AMERICAN WATER WORKS AS 1241.85 02/24/2025 PW-9-G 3847 2/24/25 U.S. BANK 157145 622-4151-427006 HOME DEPOT - FIELD SUPPLIE 203.8802/24/2025 PW-9-G 3847 2/24/25 U.S. BANK 157145 622-4151-427006 HOME DEPOT - FIELD SUPPLIE 188.3102/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 622-4151-416002 JJ KELLER BOOKS FOR DRIVER T 87.12 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 622-4152-416002 JJ KELLER BOOKS FOR DRIVER T 87.1402/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 645-4160-416002 JJ KELLER BOOKS FOR DRIVER T 87.1402/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 621-4152-441009 AMAZON - INVERTER FOR SEW 411.79 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 621-4152-441009 AMAZON - SEWER TRUCK REP 56.6302/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 621-4152-441009 AMAZON NEW SEWER TRUCK 10.5702/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON - SOLENOIDS FOR GA 39 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON CRACK SEALER PART 66.64 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-441005 NLPI CARQUEST CLAMP SET FO 90.6 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON - FLEET OFFICE 22.7402/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON GENERATOR COVER 20.5802/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 PARTS TREE - HEDGE TRIMME 15.6402/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON - GARAGE SUPPLIES 30.79 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 FASTENAL SUPPLIES 28.2202/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 ACE HARDWARE - GRAPHITE S 27.61 02/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 AMAZON - H-30 WATER NEW 399.7102/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 DF SUPPLY - GATE ENTRY PUC 1836.4102/24/2025 PW-9-F 8903 2/24/25 U.S. BANK 157145 570-4120-427006 ACE HARDWARE - GARAGE SU 34.01 1 of 13
24 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 3/26/2025 - 4/14/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Grand Total:
03/20/2025 51952-51964 WHITE BRENNER LLP 157199 720-3110-425003 Legal 2796.203/20/2025 51952-51964 WHITE BRENNER LLP 157199 720-3110-425003 Legal 13484.9 Vendor 01331 - WHITE BRENNER LLP Total: 30294.95
636482.39
03/20/2025 51952-51964 WHITE BRENNER LLP 157199 720-3110-425003 Legal 45.103/20/2025 51952-51964 WHITE BRENNER LLP 157199 225-1910-425003 Legal 363.4603/20/2025 51952-51964 WHITE BRENNER LLP 157199 645-4160-425003 Legal 93.4803/20/2025 51952-51964 WHITE BRENNER LLP 157199 657-4170-425003 Legal 2312.71 Vendor 1560 - WGR SOUTHWEST INC. Total: 508.75
Vendor: 01331 - WHITE BRENNER LLP03/20/2025 51952-51964 WHITE BRENNER LLP 157199 110-1610-425003 Legal 10822.303/20/2025 51952-51964 WHITE BRENNER LLP 157199 120-3120-425003 Legal 376.812/01/2024 INV-000704 WEBSOFT DEVELOPERS INC. 157197 645-4160-425003 MOBILE MMS SUBSCRIPTION 9867 Vendor 1465 - WEBSOFT DEVELOPERS INC. Total: 32890
Vendor: 1560 - WGR SOUTHWEST INC.02/22/2025 31397 WGR SOUTHWEST INC. 157198 622-4150-425003 Invoice 31397 WGR 508.7512/01/2024 INV-000704 WEBSOFT DEVELOPERS INC. 157197 110-7210-425003 MOBILE MMS SUBSCRIPTION 328912/01/2024 INV-000704 WEBSOFT DEVELOPERS INC. 157197 622-4151-425003 MOBILE MMS SUBSCRIPTION 657812/01/2024 INV-000704 WEBSOFT DEVELOPERS INC. 157197 622-4152-425003 MOBILE MMS SUBSCRIPTION 986702/24/2025 PW-9-L 7211 2/24/25 U.S. BANK 157145 622-4151-427006 CORE AND MAIN 1032.27 Vendor 978 - U.S. BANK Total: 51671.22
Vendor: 1465 - WEBSOFT DEVELOPERS INC.12/01/2024 INV-000704 WEBSOFT DEVELOPERS INC. 157197 110-4140-425003 MOBILE MMS SUBSCRIPTION 328902/24/2025 PW-9-L 7211 2/24/25 U.S. BANK 157145 622-4151-427006 ALHAMBRA DISTILLED WATER 15.9102/24/2025 PW-9-L 7211 2/24/25 U.S. BANK 157145 622-4151-427006 MCMASTER-CARR 61.2902/24/2025 PW-9-L 7211 2/24/25 U.S. BANK 157145 622-4151-427006 RAIDER FIRE PROTECTION 69.7702/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 OREILLYS 428.2402/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 AMAZON SUPPLIES 129.3402/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 EBAY SC200 HACH CONTROLLE 2793.96 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 AMAZON 40.4802/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 AMAZON TOOLS 86.28 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 AMAZON SUPPLIES 346.91 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 BATTERIES PLUS 10.33 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 AMAZON 28.43 02/24/2025 PW-9-K 0176 2/24/25 U.S. BANK 157145 622-4151-427006 SAVEMART WATER FOR EMPL 35.12 1 of 13
25 AGENDA ITEM 9.3
By Motion, Waive all Readings of Ordinances and
Resolutions, except by Title.
26 AGENDA ITEM 9.4
27 28
29 30

CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Date: April 21, 2025
To: Mayor Bairos and the Oakdale City Council
Reviewed by: Jeff Gravel, Public Services Director
From: Amber Del Cielo, Management Analyst
Subject: Consideration of a Resolution of Concurrence and Support of Stanislaus County to Submit the Draft 2025-2026 Annual Action Plan for the Community Development Block Grant Program and Emergency Solutions Grant Program to HUD
I. BACKGROUND
In 2002, Stanislaus County was designated an Urban County by the Federal Housing and Urban Development Department (HUD). With this designation, Stanislaus County qualifies as an “entitlement” jurisdiction, which means that the County receives Community Development Block Grant (CDBG) and Emergency Solutions (ESG) funds from HUD without participating in the competitive application process. Currently, Stanislaus County, along with the cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Waterford, and unincorporated areas of Stanislaus County form what is known as the Stanislaus County CDBG Consortium.

The Annual Action Plan (AAP) outlines the goals for utilizing CDBG and ESG funds to assist low-income households and persons in the areas of housing, associated infrastructure and economic development for the Stanislaus County CDBG Consortium.

Each year the County receives a formula-based allocation of HUD program resources.

These resources are then allocated by a formula based upon poverty and population estimates drawn from census data to each participating jurisdiction to use within their communities to address identified community development needs. Approval of the Draft 2025-2026 Annual Action Plan is necessary for the City to continue to receive HUD funding on an annual basis.

II. DISCUSSION
Federal regulations require the Urban County cities submit a Resolution of concurrence and support to HUD.

Stanislaus County made a copy of the AAP available for a 30-day review and comment period between April 4, 2025, and May 5, 2025. The Stanislaus County Board of Supervisors public hearing is scheduled for May 13, 2025.

For Fiscal Year 2025-2026, the Urban County will allocate approximately $2,305,008 of CDBG funds and $205,225 of ESG funds in the following manner: It should be noted that the $205,225 ESG funds will be available through an application process for non-profit associations.

STANISLAUS URBAN COUNTY

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)

EMERGENCY SOLUTIONS GRANTS (ESG)
FISCAL YEAR 2025-2026 ANNUAL ACTION PLAN
Estimated FY 2025-2026 CDBG Allocation: $2,335,030
Estimated FY 2025-2026 ESG Allocation: $ 208,317
TOTAL: $2,543,347
AGENDA ITEM 9.5
31 CITY OF OAKDALE
City Council Staff Report
SUBJECT: Consideration of a Resolution of Concurrence and Support of Stanislaus County to Submit the Draft 2025-2026 Annual Action Plan for the Community Development Block Grant Program and Emergency Solutions Grant Program to HUD
The table below shows the estimated CDBG and ESG grant allocation breakdown among Urban County members and special programs based on FY 2024-2025 awarded funding.

ESTIMATED CDBG AND ESG ALLOCATIONS

URBANCOUNTY MEMBER ACTIVITIES ADMINISTRATION TOTAL
City of Ceres $213,623 $5,000 $218,623
City of Hughson $158,003 $5,000 $163,003
City of Newman $144,702 $5,000 $149,702
City of Oakdale $163,815 $5,000 $168,815
City of Patterson $176,638 $5,000 $181,638
City of Riverbank $140,064 $5,000 $145,064
City of Waterford $217,545 $5,000 $222,545
Stanislaus County $328,634 $407,006 $735,640
Public Services @14% $325,000 $325,000
Fair Housing $25,000 $25,000
CDBG Total $1,868024 $467,006 $2,335,030
ESG Total $192,694 $15,623 $208,317
TOTAL ALLOCATION $2,060,718 $482,629 $2,543,347
All allocations will be proportionally increased or decreased from the estimated funding levels to match final
Some of the Block Grant funding can be distributed in the following manner:
• Facilitate the construction of public infrastructure
• Assist in the construction or rehabilitation of public facilities • Provide program administration
• Assist public service agencies
• Provide fair housing services
• Provide program delivery costs
• Economic Development Program
• First-Time Home Buyer Program
• Owner-occupied housing rehabilitation
• Prevent homelessness and rapidly house the homeless
• Revitalization of foreclosed properties
As identified in the AAP, the City of Oakdale’s CDBG allocation for Fiscal Year 2025-2026 is $163,815 for activities and $5,000 for project administration. The project identified for Oakdale in the AAP is the South Sixth Avenue Improvements (Between F Street and J Street). This project will provide bike, pedestrian, and ADA improvements. This project will repair/ replace sewer and water lines, reconstruct pavement, replace sidewalk infill, replace handicamp ramps, as well as update striping as needed. This project will be completed in 32 CITY OF OAKDALE
City Council Staff Report
SUBJECT: Consideration of a Resolution of Concurrence and Support of Stanislaus County to Submit the Draft 2025-2026 Annual Action Plan for the Community Development Block Grant Program and Emergency Solutions Grant Program to HUD
phases and will include engineering design and construction costs. Most recently, the City used these funds for the Southwest Safe Routes to School project, which is currently under construction.

III. FISCAL IMPACTS
The City will receive approximately $168,815 of federal CDBG program funds. All specific projects and activities are funded through HUD’s Fiscal Year 2025/2026 CDBG grant allocation.

IV. RECOMMENDATION
The City Council adopt the attached resolution in concurrence and support of Stanislaus County to submit the Draft 2025-2026 Annual Action Plan for the Community Development Block Grant Program and Emergency Solutions Grant Program to HUD.

V. ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-XX
Attachment B: The electronic version of the Draft 2025-2026 Annual Action Plan in its entirety is available on the Stanislaus County webpage at the following link:

Draft Fiscal Year 2025-2026 Annual Action Plan (stancounty.com) 33 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-XX

RESOLUTION BY THE CITY OF OAKDALE CITY COUNCIL IN CONCURRENCE AND SUPPORT OF STANISLAUS COUNTY TO SUBMIT THE DRAFT 2025-2026 ANNUAL

ACTION PLAN FOR THE COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM AND

EMERGENCY SOLUTIONS GRANT PROGRAM TO HUD
WHEREAS, Stanislaus County Community Development Block Grant Consortium (aka Urban County) includes the Cities of Ceres, Hughson, Newman, Oakdale, Patterson, Riverbank, Waterford and unincorporated areas of Stanislaus County each have unanimously chosen to participate in the entitlement process thereby receiving a portion of CDBG and ESG funds allocated to Stanislaus County; and
WHEREAS, the Annual Action Plan outlines the goals for utilizing Community Development Block Grant (CDBG) and Emergency Shelter Grant (ESG) funds to assist low-income households and persons in the areas of housing, associated infrastructure, and economic development for the Stanislaus County CDBG Consortium; and WHEREAS, Oakdale’s allocation for FY 2025-2026 will be utilized for Rehabilitation and Improvements of South 6th Avenue (Between F Street and J Street) along with bike, pedestrian, and ADA improvements. This project will be completed in phases and will include engineering design and construction costs; and
WHEREAS, the AAP has been made available to the public as an opportunity to review and provide comments prior to the final public hearing to be held by the Stanislaus County Board of Supervisors on May 13, 2025.

NOW, THEREFORE, BE IT RESOLVED that the CITY COUNCIL of the City of Oakdale concurs and supports the Stanislaus Urban County Consortium to submit the Draft 2025-2026 Annual Action Plan (AAP).

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 21st DAY OF APRIL, 2025 by the following vote:

AYES: Councilmembers: ( )
NOES: Councilmembers: ( )
ABSENT: Councilmembers: ( )
ABSTAIN: Councilmembers: ( )
SIGNED:

Cherilyn Bairos, Mayor
City Council
Attest:

Patrick Mondragon, City Clerk

ATTACHMENT A
34 CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Date: April 21, 2025
To: Mayor and City Council
From: Jerry Ramar, Interim City Manager
Subject: Consider a Resolution Opposing Senate Bill 79 (Wiener) as an Unfunded Mandate that Undermines Local Control and Local Land Use Authority and Authorize Staff to Transmit a Letter of Opposition
I. BACKGROUND
Senate Bill 79, introduced by Senator Scott Wiener, mandates that cities allow significant residential development within ¼ to ½ mile of transit stops—up to 75 feet tall and 120 units per acre in some cases. It bypasses locally adopted housing elements and CEQA review and removes city authority over height, density, and design for transit agency-controlled parcels.

II. DISCUSSION
SB 79 creates major concerns for local governments:
• Undermines Local Control: It nullifies adopted General Plans and Housing Elements, including those already certified by the State Department of Housing and Community Development.
• Unaccountable Land Use Authority: Transit agencies, which are not governed by local voters or bound by local zoning, could unilaterally approve both residential and commercial projects—even 100% commercial—on land they own or have permanent easement regardless of the distance from a transit stop.
• These building projects could be up to seven stories high and have a density of 120 homes per acre without regard to the community’s needs, public input, or environmental review.
• No Guarantees of Housing Production: Developers may build projects without providing any new housing, affordable or otherwise.
• Environmental and Infrastructure Impact: SB 79 fails to account for the realworld impacts on traffic, schools, water, and emergency services. • Oakdale-Specific Impacts: In a smaller city like Oakdale, this one-size-fits-all approach could allow out-of-scale projects that overwhelm existing infrastructure, disrupt neighborhood character, and disregard community input.

III FISCAL IMPACT
Unknown at this time, but possible increases in legal, planning, and infrastructure costs due to state mandates and reduced local authority.

IIII ATTACHMENTS

1. Draft City Council Resolution 2025-XX

2. Letter of Opposition to SB 79
AGENDA ITEM 9.6
35 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OAKDALE OPPOSING SENATE BILL 79 (WIENER) AS AN UNFUNDED MANDATE THAT UNDERMINES

LOCAL LAND USE AUTHORITY AND AUTHORIZING CITY STAFF TO TRANSMIT A

LETTER OF OPPOSITION
WHEREAS, local governments are best positioned to understand and plan for their communities’ unique housing, environmental, and infrastructure needs; and WHEREAS, SB 79 (Wiener) would force cities to approve high-density developments near transit without regard to locally adopted General Plans or Housing Elements; and WHEREAS, SB 79 grants unprecedented and unchecked authority to transit agencies to override local zoning for any land they own or control, even if the development is entirely commercial; and
WHEREAS, the bill provides no requirement for housing and fails to address financing, community engagement, or infrastructure capacity; and
WHEREAS, the City of Oakdale supports sustainable housing solutions but opposes state-imposed, by-right mandates that disregard local input and thoughtful planning.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Oakdale that it hereby opposes Senate Bill 79 and urges the State Legislature to reject this bill in favor of balanced, locally driven housing solutions; and BE IT FURTHER RESOLVED, that the City Council authorizes and directs staff to prepare and transmit a formal letter of opposition to the appropriate legislative offices, including Senator Scott Wiener, the City’s legislative representatives, and the League of California Cities.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 21st DAY OF April 2025 by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSENT: Council Members:

ABSTAIN: Council Members:

SIGNED
Cherilyn Bairos, Mayor
ATTEST:
_____________________________________
Patrick Mondragon, City Clerk
36 Office of the City Manager
280 North Third Avenue • Oakdale, CA 95361 • Ph: (209) 845-3571

FINANCE

DEPARTMENT
280 N. Third Ave.

Oakdale, CA 95361
(209) 845-3571

RECREATION
450 East A St.

Oakdale, CA 95361
(209) 845-3566

FIRE DEPARTMENT
Station No. 28:
325 East “G” St.
(209) 577-6263
Station No. 27:
450 S. Willowood Dr.

Oakdale, CA 95361
(209) 577-6260

PUBLIC WORKS

DEPARTMENT
455 S. Fifth Ave.

Oakdale, CA 95361
(209) 845-3600

POLICE DEPARTMENT
250 N. Third Ave.

Oakdale, CA 95361
(209) 847-2231

CITY OF OAKDALE

WEBSITE
www.oakdaleca.gov
E-MAIL
[email protected]
The Honorable Scott Wiener
Senator, California State Senate
1021 O St, Suite 8620
Sacramento, CA 95814
RE: Opposition to SB 79 – Transit-Oriented Development Mandates Dear Senator Wiener,
The City of Oakdale strongly opposes your SB 79, which overrides certified housing elements and shifts land use authority to transit agencies without any obligation to actually build housing.

This bill undermines years of local planning and public input, threatening to impose up to 75-foot-tall buildings and 120 units per acre near transit, regardless of Oakdale’s infrastructure, environment, and community character.

Most troubling is the provision allowing transit agencies to act as unaccountable planning authorities on land they own or have easements on—deciding height, density, and design without local input.

In Oakdale, such measures could lead to incompatible developments that overwhelm infrastructure, erode public trust, and fail to deliver meaningful housing solutions.

We urge the Legislature to pursue housing policies that support—not subvert—local communities.

Sincerely,
Jerry Ramar
Interim City Manager
City of Oakdale
cc: Senator Marie Alvarado-Gil
Assembly Member Juan Alanis
League of California Cities
37 CITY COUNCIL

STAFF REPORT
Date: April 21, 2025
To: Mayor Bairos and City Council
From: Jerry Ramar, Interim City Manager
Subject: Introduction and Waive the First Reading of an Ordinance Amending Articles, I, IV, V and VIII of Chapter 18 of the Oakdale Municipal Code Related to Regulation of Motor
Vehicles and Traffic to Enhance Downtown Parking
Management
I. BACKGROUND/DISCUSSION
Staff if requesting that the City Council continue Agenda Item 10.1 related to the introduction of an ordinance amending Articles, I, IV, VI and VIII of Chapter 18 of the Oakdale Municipal Code related to regulation of motor vehicles and traffic to enhance downtown parking management.

To ensure proper procedure and to allow the public an opportunity to provide input, Staff recommends that the City Council open the public hearing as scheduled, take any public comment at this time, and continue the public hearing item to the next City Council meeting.

II. RECOMMENDATION
Open the public hearing, take public comment and motion to continue the item to the May 5, 2025 City Council meeting.

AGENDA ITEM 10.1
38 CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Date: April 21, 2025
To: Mayor and City Council
From: Mark Niskanen, Contract Planner
Reviewed by: Jerry Ramar, Interim City Manager
Subject: Introduce for First Reading an Ordinance of the Oakdale City Council adding Article X to Chapter 11 of the Oakdale Municipal Code to Authorize a Plan Area Fee Program for the Crane Crossing Specific Plan; and
Public Hearing to Consider Adoption of the Public Facilities Financing Plan and Project-Specific Impact Fee Nexus Study in Relation to the Crane Crossing Specific Plan (South Development Area), and Establishing a Plan Area Fee for the South Development Area.

I. EXECUTIVE SUMMARY
This action is the culmination of a multi-year planning process to implement the south phase of the Crane Crossing Specific Plan (the “Specific Plan”). The ordinance and resolution described in this report formalize consideration and adoption of the Public Facilities Financing Plan and ProjectSpecific Impact Fee Nexus Study for the South Development Area of the Specific Plan.

The Public Facilities Financing Plan (“Financing Plan”) is a long-term planning document that provides a detailed examination of the infrastructure and facilities required to serve the South Development Area of the Specific Plan (the “Project”), including costs and implementation measures. The Financing Plan further examines the infrastructure and facilities that will be funded by the Citywide Capital Facilities Fee Program, development within the South Development Area, and developerfunded in-tract costs.

The Project-Specific Impact Fee Nexus Study (“Nexus Study”) describes the additional fee that will apply to new development within the South Development Area to pay for the necessary infrastructure and public facilities (collectively, the “Public Improvements”) (referred to herein as the “Plan Area Fee”). This fee contemplates only the South Development Area, as the North Development Area has not yet been annexed into the City of Oakdale. Upon annexation of the North Development Area, the City Council is expected to consider the future adoption of an independent plan area fee for the North Development Area.

Two actions are being recommended to the City Council:

1. Introduce for first reading an ordinance of the Oakdale City Council adding Article X to Chapter 11 of the Oakdale Municipal Code to authorize the plan area fee program for the Crane Crossing Specific Plan; and

2. Adopt a resolution to formally adopt the Financing Plan and the Nexus Study, and to establish the Plan Area Fee for the South Development Area.

II. BACKGROUND
Crane Crossing Specific Plan and Annexation of South Phase The City Council adopted the Specific Plan in March 2014. The Specific Plan is approximately 262 acres along the northwestern edge of the City of Oakdale. As adopted, the Specific Plan provides for the creation of new residential neighborhoods, a mixed-use corridor, and integrated parks and AGENDA ITEM 10.2
39 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT (continued)
Subject: Crane Crossing Financial Plan
Metting date: April 21, 2025
open spaces that enhance Oakdale’s character. The Specific Plan consists of two (2) development areas, the North Development Area and the South Development Area. An exhibit illustrating the Specific Plan boundaries is provided below:

In 2015, the South Development Area was annexed into the City of Oakdale. As previously mentioned, the North Development Area remains within the jurisdiction of Stanislaus County as it has not yet been annexed into the City of Oakdale.

Implementation of the Specific Plan: Tentative Subdivision Maps In 2022, the Planning Commission approved two (2) subdivision maps within the South Development Area, which partially implement the Specific Plan: Vesting Tentative Map No. 2021- 36 (“Saddlewood Unit 1”) and Vesting Tentative Map No. 2021-40 (“Saddlewood Unit 2”).

Saddlewood Units 1 and 2 cover approximately 21.90 acres and consist of 157 single-family residential lots. The construction of Saddlewood Units 1 and 2 has commenced with grading activities and the installation of the necessary underground infrastructure. 40 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT (continued)
Subject: Crane Crossing Financial Plan
Metting date: April 21, 2025
As a Condition of Approval for both vesting tentative maps, the applicant was required to pay for the preparation of the Financing Plan and the Nexus Study for the Plan Area Fee. The Financing Plan and Nexus Study documents have been prepared during the past several years at the applicant’s expense.

III. ANALYSIS/DISCUSSION
Ordinance - Plan Area Fee Program for the Crane Crossing Specific Plan The proposed ordinance adds a new chapter to the Oakdale Municipal Code, authorizing the plan area fee program for the Crane Crossing Specific Plan. If adopted, the ordinance provides that the City may impose a plan area fee to address the costs related to backbone infrastructure, facilities, and entitlements for development of the entire Specific Plan area. The plan area fee program is intended to equitably distribute the burden of financing backbone infrastructure, facilities, and entitlements required for the development of the Specific Plan. The ordinance provides that the City Council may, by resolution, establish the fees associated with the costs for backbone infrastructure, facilities, and entitlement costs related to the development of the Specific Plan or any portion thereof. Because the North Development Area has not been annexed to the City, the resolution included in this agenda item only implements the Plan Area Fee for the South Development Area.

Resolution - Plan Area Fee for the South Development Area The attached resolution implements the Plan Area Fee for the South Development Area only.

State law allows cities to impose an infrastructure fee on development projects to pay for the Public Improvements necessary to support the Project. The infrastructure fee charged to the applicant must be based on the cost of Public Improvements required to serve the applicant’s project, and thus must not exceed the applicant’s fair share contribution.

The Financing Plan and Nexus Study contemplate the establishment of fees to be charged to future applicants who develop property within the South Development Area. The purpose of the Plan Area Fee is to equitably distribute the costs of the necessary Public Improvements to support continued buildout of the South Development Area, without causing impacts to other areas of the City or causing unfunded cost burdens on the City’s General Fund.

The attached Financing Plan and Nexus Study identify the necessary Public Improvements and financing mechanisms to support the continued buildout of the South Development Area (Attachment A). The document further addresses the costs of the necessary Public Improvements that benefit properties within the South Development Area.

The Nexus Study (see Attachment A, Chapter 3) describes and contains the Plan Area Fee that will apply to new development in the South Development Area. The Nexus Study explains the necessary water, streets, parks and gateways, specific plan and annexation costs, and administration costs to support the buildout of the South Development Area. Participating developers will also be subject to the Citywide Capital Facilities Fee program to address the Project’s impact on the City’s infrastructure beyond the boundaries of the Specific Plan. 41 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT (continued)
Subject: Crane Crossing Financial Plan
Metting date: April 21, 2025
Table 4-1 in Attachment A provides the total impact fees in today’s figures associated with the development in the South Development Area, including the Plan Area Fee and the adopted citywide Capital Facilities Fee. The total impact fees are depicted in the following table:

The total impact fees depicted above represent what South Development Area developers will pay to the City at the time a building permit is issued.

Consistent with the Nexus Study, the Plan Area Fee will fund water, streets, parks and gateways, specific plan and annexation costs, and program administration. The Plan Area Fee allocates different fee amounts to different land uses to accurately reflect the infrastructure needs of different Project uses. The Plan Area Fee will support continued buildout of the South Development Area. Where a participating developer installs the specific infrastructure or has done so in excess of the developer’s fair share contribution, the developer may receive fee credits and/or reimbursement from the City, pursuant to an agreement between the developer and the City.

The Plan Area Fee is subject to future adjustment. Land use assumptions, public facility demands and standards, and cost estimates may change. The proposed resolution provides the City with the authority to adjust the Plan Area Fee as needed to reflect necessary changes, to ensure that cost burdens are equitably distributed among all developers in the South Development Area. The Plan Area Fee will also increase annually based on a predetermined index to keep pace with construction cost inflation.

IV. ENVIRONMENTAL DETERMINATION
The City Council previously adopted an Environmental Impact Report for the Specific Plan on March 3, 2014 (SCH No. 2011082051) (“EIR”). The Financing Plan and Nexus Study are considered part of the Specific Plan Project and are within the scope of the existing EIR. No changes to the EIR are necessary. In addition, the Financing Plan and Nexus Study are planning 42 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT (continued)
Subject: Crane Crossing Financial Plan
Metting date: April 21, 2025
documents that only describe and establish the financial mechanisms to fund the costs of backbone infrastructure and facilities for the development of the Specific Plan. Nothing about the Financing Plan or Nexus Study adoption authorizes any new project or causes any direct or indirect physical change to the environment.

V. FISCAL IMPACT
The Plan Area Fee program is designed to result in zero net cost to the City. All applicants who develop property within the South Development Area are subject to the City’s Capital Facility Fees and the Plan Area Fee. The Plan Area Fee further contains components to allow for reimbursement of landowners who advance funded specific plan and annexation costs, and also to cover City staff costs to administer the Plan Area Fee. The Financing Plan and Nexus Study were prepared at the applicant’s expense.

VI. RECOMMENDATION
City Council actions on the Financing Plan and Nexus Study would entail the following motions:

1. Motion to introduce an ordinance of the Oakdale City Council adding Article X, Chapter 11 of the Oakdale Municipal Code to authorize a plan area fee program to fund the backbone infrastructure and facilities for the Crane Crossing Specific Plan (Attachment B); and

2. Adopt a resolution to adopt a Public Facilities Financing Plan and Project-Specific Impact Fee Nexus Study, and to establish a plan area fee, in relation to the South Development Area of the Crane Crossing Specific Plan (Attachment C).

ATTACHMENTS
A. Public Facilities Financing Plan and Project-Specific Impact Fee Nexus Study for the Crane Crossing Specific Plan (South Development Area)
B. Ordinance No. XXXX
C. Resolution No. 2025-XX
43 655)University)Ave,)Suite)200)•)Sacramento,)CA)95825 Phone:)l916p)561-0890)•)Fax:)l916p)561-0891
www.goodwinconsultinggroup.net

CRANE CROSSING SPECIFIC PLAN

SOUTH DEVELOPMENT AREA

OAKDALE, CALIFORNIA

PUBLIC FACILITIES FINANCING PLAN
AND

PROJECT-SPECIFIC IMPACT FEE NEXUS STUDY
Public Hearing Draft
MARCH 19, 2025
44 Crane Crossing Specific Plan – South Development Area Oakdale, California
Public Facilities Financing Plan and
Project-Specific Impact Fee Nexus Study
Table of Contents

1. INTRODUCTION ................................................................................................ 1 Objective ........................................................................................................................1 Project Description .........................................................................................................2

2. PUBLIC FACILITIES FINANCING PLAN ............................................................ 6 Facility Needs and Cost Estimates .................................................................................6 Financing Mechanisms ..................................................................................................8 Impact Fee Calculations ...............................................................................................13 Project Feasibility ........................................................................................................15

3. PROJECT-SPECIFIC IMPACT FEE NEXUS STUDY .......................................... 17 Development Impact Fee (DIF) Program Summary ....................................................17 Impact Fee Nexus Requirements (AB 1600) ...............................................................18 Fee Program Area and Demographics .........................................................................18 Backbone Infrastructure and Public Facilities .............................................................20 Fee Methodology .........................................................................................................21 Water Improvements ....................................................................................................23 Street Improvements ....................................................................................................25 Park and Gateway Improvements ................................................................................28 Specific Plan and Annexation Services .......................................................................31

4. FINDINGS AND RECOMMENDATIONS ............................................................. 35 Public Facilities Financing Plan ..................................................................................35 Development Impact Fee (DIF) Program ....................................................................37

REPORT FIGURES AND TABLES

REPORT FIGURES
Figure 1-1: Regional Vicinity Map ....................................................................................2 Figure 1-2: Local Vicinity Map .........................................................................................3 Figure 1-3: Land Use Map .................................................................................................4

REPORT TABLES
Table 2-1: Infrastructure Cost Estimates by Funding Category .......................................6 Table 2-2: Project-Specific Cost Allocation Summary ..................................................14 Table 2-3: Oakdale CFF Total Fees – Estimated 2024 ..................................................15 45 Table 2-4: Total Impact Fees ..........................................................................................15 Table 2-5: Burden-to-Value Ratio Summary .................................................................16 Table 3-1: CCSP South Area DIF Program ...................................................................17 Table 3-2: Capital Improvement Plan Cost and Funding Summary ..............................20 Table 3-3: Water Gallons per Day Demand Rates .........................................................24 Table 3-4: Peak Hour Trip EDU Rates...........................................................................27 Table 3-5: Residents Served Rates .................................................................................30 Table 3-6: Developable Acre Rates – Gateway .............................................................30 Table 3-7: Developable Acre Rates – Professional Services .........................................33 Table 4-1: Total DIF Plus CFF Fees ..............................................................................35 Table 4-2: Burden-to-Value Ratios ................................................................................36 Table 4-3: DIF Program Summary .................................................................................38

APPENDICES
APPENDIX 1 – PFFP TABLES
Table 1: Land Use, Demographics, and Value Assumptions
Table 2: Summary of Infrastructure Costs
Table 3: Capital Facility and Specific Plan Benefit Units Table 4: Cost Allocation of Water Improvements
Table 5: Cost Allocation of Street Improvements
Table 6-A: Cost Allocation of Park Improvements
Table 6-B: Cost Allocation of City Gateway Improvements Table 7: Cost Allocation of Specific Plan and Annexation Expenses Table 8: Project-Specific Cost Allocation Summary
Table 9: City Capital Facilities Fees
Table 10: Total Project-Specific Fees plus CFF Fees
APPENDIX 2 – NEXUS STUDY TABLES
Table 1: Development Impact Fee (DIF) Program Summary
Table 2: Land Use and Demographic Assumptions
Table 3: Capital Improvement Plan Cost Summary
Table 4: Water Improvements
Table 5: Street Improvements
Table 6-A: Park Improvements
Table 6-B: City Gateway Improvements
Table 7: Specific Plan and Annexation Services
APPENDIX 3 – CAPITAL IMPROVEMENT PLAN
APPENDIX 4 – WEST F STREET LBD MAP
46 CCSP-South Financing Plan & Nexus Study 1 March 19, 2025 Chapter 1

INTRODUCTION

OBJECTIVE
This report analyzes the public facilities burden that must be carried by the land uses proposed to be developed in the South Development Area (Project) of the Crane Crossing Specific Plan (Specific Plan or CCSP) and the Project-specific development impact fee (DIF) program that the City of Oakdale (City) will implement to fund a portion of that public facilities burden. The CCSP is a public policy document that sets guidelines for the long-term use of land within the Project area. Similarly, this Public Facilities Financing Plan (PFFP or Finance Plan) and ProjectSpecific DIF Nexus Study (Nexus Study) provide a long-term look at the burdens associated with providing infrastructure to the CCSP South Area and the impact fees that will be generated by the Project as it builds out. The City retained Goodwin Consulting Group (GCG) to prepare these analyses.

The Finance Plan identifies infrastructure required to serve the Project, its corresponding costs, and implementation measures to ensure those costs are funded. It represents the culmination of a cooperative process that involved public and private participants with interests in the CCSP South Area. The Finance Plan will serve as a blueprint to guide individual development applications and ensure that future development conforms to the strategy outlined in this Finance Plan. The Finance Plan also includes a brief summary of overall project feasibility. As development progresses, the timing and mix of costs and funding sources may change.

Furthermore, the costs and infrastructure obligations are estimates at this time, and the PFFP demonstrates one approach to fund required infrastructure needs; actual results may be different.

However, regardless of the extent to which proposed financing mechanisms are used or other financing mechanisms are introduced later in the Project, the feasibility of the overall burden has been evaluated. The PFFP is a planning document that includes a proposed financing strategy for the Project; it does not commit the City or landowners to a specific financing obligation.

Nonetheless, the Nexus Study documents the Project-specific impact fees that would need to be established if such a program is adopted by the City. These Project-specific DIF fees would fund the portion of infrastructure required to serve the Project that is not already covered by the City’s citywide Capital Facilities Fee (CFF) program. A comprehensive update to the CFF program has commenced and, once completed and adopted, the CFF would fund more than 50% of the combined onsite and offsite infrastructure requirements of the Project.

In summary, this report does the following:

 Describes the proposed land uses as well as developed value and demographic assumptions related to the South Area of the CCSP

 Summarizes public facilities required to serve future development in the Project area 47 CCSP-South Financing Plan & Nexus Study 2 March 19, 2025  Presents the costs of required public facilities and assigns the costs to one of two funding categories (i.e., CFF Program or Project-specific Fee Program)  Evaluates the financial feasibility of the Project

 Establishes the nexus required by law to determine the appropriate Project-specific DIF categories and amounts
 Calculates and justifies the Project-specific DIF fees

PROJECT DESCRIPTION
The City lies in the northeastern portion of Stanislaus County, approximately 11 miles northeast of Modesto in California’s agricultural Central Valley. Regionally, Sacramento is located approximately 60 miles to the north and San Francisco is approximately 125 miles to the west.

The Specific Plan area consists of approximately 262 total acres located on the western edge of the City, including approximately 231 acres of new development; the remaining 31 acres comprise park, open space, and road right-of-way land. Figure 1-1 depicts Oakdale’s location within the northern California region bounded by Stockton to the north and Modesto to the south.

FIGURE 1-1

REGIONAL VICINITY MAP
48 CCSP-South Financing Plan & Nexus Study 3 March 19, 2025 The CCSP area is located approximately two miles west of Downtown Oakdale along Highway 108/West F Street and consists of two separate geographic areas, which are linked by Crane Road. Planning Area 1, the North Development Area, is approximately 141 gross acres of new development and is located north of Pontiac Street, east of its intersection with Crane Road.

Planning Area 3, the South Development Area, is approximately 90 gross acres of new development and is located along the north side of Highway 108/West F Street, at its intersection with Crane Road. Only the acreage and proposed land uses associated with the South Area are incorporated into this PFFP and Nexus Study.

For purposes of this analysis, the estimated gross acreage does not include the acreage associated with major roads, parks, and open space. Unless otherwise indicated, the terms “gross acres” and “acres” are used interchangeably throughout the remainder of this report. Again, South Area CCSP new development is expected to encompass approximately 90 gross acres. A local vicinity map (Figure 1-2) showing the boundaries of the North Development Area and South Development Area of the entire CCSP is shown below.

FIGURE 1-2

LOCAL VICINITY MAP
49 CCSP-South Financing Plan & Nexus Study 4 March 19, 2025 Land Uses
At buildout, the South Area of the Specific Plan is expected to include 510 new residential units and approximately 425,000 square feet of non-residential development. These new residential units on approximately 58 gross acres are proposed to include 217 low density residential (LDR), 187 medium density residential/flex use (MDR), and 106 high density residential (HDR) units.

In addition, the Project area is anticipated to included approximately 149,000 building square feet of general commercial uses plus flex use/general commercial land uses totaling 276,000 building square feet, all on approximately 32 gross acres. It is assumed that the general commercial land uses will be comprised of an evenly distributed mix of retail and other commercial uses based on a cursory market analysis that was prepared as part of the City’s General Plan Update. The configuration of the various land uses within the Project is shown below in Figure 1-3, which presents the plans for the both the North Area and the South Area of the CCSP. Also, Table 1 of Appendix 1 (i.e., PFFP Tables) and Table 2 of Appendix 2 (i.e., Nexus Study Tables) summarize the proposed development for the South Area.

FIGURE 1-3

LAND USE PLAN
50 CCSP-South Financing Plan & Nexus Study 5 March 19, 2025 Estimated Market Values
Estimated market values for each residential and non-residential land use category reflect current values estimated by local and regional Central Valley developers and real estate brokers, and vetted by GCG. Average values of $600,000 per low density residential unit, $500,000 per medium density/flex use residential unit, and $250,000 per high density residential unit are incorporated into the PFFP; $300 per building square foot of general commercial and flex use/general commercial uses is also assumed. The total value of the Project upon completion, based on current values, is estimated to be $378 million. These values are shown in Table 1 of Appendix 1 as well.

Demographic Assumptions
It is anticipated that development will result in approximately 1,424 new residents and 1,353 employees at Project buildout. These population and employment estimates are also presented in Table 1 of Appendix 1 and Table 2 of Appendix 2. Persons per household and square feet per job assumptions for applicable land use categories, which are used to estimate population and employment figures, are provided in Table 1 as well.
51 CCSP-South Financing Plan & Nexus Study 6 March 19, 2025 Chapter 2

PUBLIC FACILITIES FINANCING PLAN

FACILITY NEEDS AND COST ESTIMATES
The Crane Crossing Specific Plan describes in detail the water, storm drainage, sewer, irrigation, street, park, and gateway improvements proposed to meet the needs of the new community. The Specific Plan also includes a series of maps and exhibits for all CCSP-specific infrastructure needed to serve future development within the Specific Plan area.

Giuliani & Kull, Inc., provided preliminary cost estimates for the entire CCSP area, as well as separately for the North and South Development Areas, around the time that the Specific Plan was adopted. However, in December 2023, MCR Engineering (MCR) revisited those cost estimates and, working with the City and local developers, prepared a current Capital Improvement Plan for the South Area. A mark-up of 50% is applied to all facility costs to account for many soft costs such as design and engineering, construction management, and facility inspection, as well as cost contingencies. The total cost of backbone infrastructure and public facilities required to serve the South Development Area is estimated to be approximately $8.1 million.

MCR also organized each infrastructure item into one of two funding categories: CFF or CCSP South Area Project-Specific Fees. These categories are described more fully below, but they essentially relate to infrastructure that would be included in the City’s capital facilities fee program (CFF) or that would be included in a newly-created fee program unique to the Specific Plan South Area.

A summary of the required infrastructure costs by funding category, including the 50% mark-up for contingencies and other soft costs, is presented in Table 2-1 below. Detailed cost estimates from MCR are presented in the Capital Improvement Plan (CIP) presented in Appendix 3, and are described briefly below.

TABLE 2-1
INFRASTRUCTURE COST ESTIMATES BY FUNDING CATEGORY ($ IN MILLIONS) Improvements
CFF
Costs
South Area
Costs
Total
Costs
Water $0.0 $0.5 $0.5
Storm Drainage $0.4 $0.0 $0.4
Sewer $0.0 $0.0 $0.0
Street $2.8 $0.6 $3.4
Park & City Gateway $0.0 $1.1 $1.1
Subtotal $3.2 $2.2 $5.4

Mark-Ups $1.6 $1.1 $2.7
Total $4.8 $3.3 $8.1
52 CCSP-South Financing Plan & Nexus Study 7 March 19, 2025 Note that Appendix 3 also highlights several line items in the water, storm drainage, and sewer categories that do not have a corresponding cost estimate. These items are considered in-tract improvements that will be funded and constructed as individual subdivision work is completed, and do not qualify as either CFF or CCSP South Area fee components.

Water Improvements
The City will provide potable water supply services for the Project area. The major elements of the water system include water supply and delivery facilities. In the South Development Area, a looped system of 12-inch diameter pipe is planned to connect with the existing water system at the intersections of Highway 108 and Crane Road, and Pontiac Street and Crane Road. 10-inch diameter water mains will also be installed throughout the area, as will six fire hydrants.

The total cost of these improvements, including direct construction costs plus mark-ups, is estimated to be approximately $0.8 million.

Storm Drainage Improvements
Storm water detention in the South Development Area will rely on a decentralized approach.

Commercial and other non-residential/mixed uses will be required to contain storm water runoff onsite by using underground percolation or onsite storage basins. Planned residential parcels along Crane Road each have planned park spaces, which will receive storm water from these parcels for disposal through percolation. A 12-inch diameter storm drain force main will be installed throughout the area, and its flows will be directed into the basins. Storm water generated by residential uses in the eastern portion of the South Development Area will be handled in the same way.

Approximately $0.6 million is included in the cost estimates for storm drainage facilities needed to serve the South area; this amount accounts for both direct construction costs and mark-ups.

Street Improvements
The CCSP establishes a network of roadways that are safe, functional, aesthetically pleasing, and contribute positively to overall community character and sense of place. Roadways in the CCSP are intended to integrate the concept of “Complete Streets,” promoting designs that comfortably provide for pedestrians, bicyclists, transit, and vehicles. Several existing roadways provide access to, and will continue to act as key connection points to, the Project area. These include Highway 108/West F Street, Crane Road, and Reed Road.

Street improvements related to Crane Road and Reed Road will include dry utilities (such as telephone, cable, natural gas, and electric transmission lines), curb and gutter, sidewalk, and street lights. Additional street-related improvements to Crane Road will include a Class 1 bike path as well as a median and related landscaping.

The total cost for street improvements is estimated to be approximately $5.1 million, including $4.2 million for Crane Road and $0.9 million for Reed Road. 53 CCSP-South Financing Plan & Nexus Study 8 March 19, 2025 Park & City Gateway Improvements
Approximately 1.5 acres of parks are proposed within the South Development Area. Assuming land costs of $250,000 per acre and park development costs of $350,000 per acre, overall park improvement costs total approximately $1.3 million, which include both hard construction costs plus a mark-up. The per-acre park development cost is based on average neighborhood park hard development costs; this amount excludes costs associated with mobilization, landscaping, and other costs already included in the storm drainage improvement costs for dual use basins. In addition, total costs associated with the City gateway at F Street and Crane Road amounts to approximately $0.3 million.

The total cost for park and gateway improvements is estimated to be approximately $1.6 million.

FINANCING MECHANISMS
Several different funding mechanisms will likely be used to pay for public facilities required to serve new development within the Project area. Impact fees, private financing, developer equity, and other funding alternatives should be analyzed in detail prior to development. However, for purposes of this Finance Plan, all required infrastructure is organized into one of two funding categories: CFF Program and CCSP South Area Fee Program. The primary features of both funding categories and their potential application to the CCSP South Area are discussed below.

Development Impact Fees
Assembly Bill 1600 (AB 1600), which was enacted by the State of California in 1987, created Section 66000 et seq. of the Government Code. In order to establish, increase, or impose a fee as a condition of approval of a development project, AB 1600 (also known as the Mitigation Fee Act) requires a public agency to specifically identify the public facilities funded by the impact fees, and determine how there is a reasonable relationship, or “nexus,” between the type of development project and the need for the facilities, the cost of the facilities, and the need to impose a fee.

In addition, the City adopted Ordinance No. 1212 on September 4, 2012, to amend Title 31 of the Oakdale Municipal Code. The Ordinance allows the City to establish a local benefit district to reimburse developers who are required to construct sewer, water or storm drain mains, street and traffic control improvements, or other appurtenant features that benefit property outside of a proposed development project.

Development impact fees are monetary exactions (other than taxes or special assessments) that are charged by local agencies in conjunction with approval of a development project. The fees are paid by builders or developers, typically at the time a building permit is issued. Impact fees are levied for the purpose of defraying all or a portion of the costs of a public facility, improvement, or amenity that benefits the Project. The collection of impact fees does not require formation of a special district; an impact fee program is implemented by a public agency’s adoption of a resolution or ordinance.
54 CCSP-South Financing Plan & Nexus Study 9 March 19, 2025 Further, the City impact fees will be an important component of this Finance Plan. Now that the CCSP South Area is annexed into the City, a Project-Specific Fee ordinance may need to be adopted (or a development agreement would need to be executed) by the City, and the City’s existing CFF program should be updated prior to development of the Project; fee programs may also be updated and revised as part of future development phases. Because fees are collected as development occurs and some of the facilities identified in this report are expected to be in place prior to development, fee revenues collected in future years may be used to reimburse developers that have paid to cover more than their fair share of Project costs prior to the availability of fee revenues.

1. CFF Program
Development in the CCSP South Area is expected to participate in the City’s Capital Facilities Fee (CFF) Program. The City of Oakdale CFF Program includes components to fund various types of infrastructure, public facilities, and equipment that will serve future development in the City and will provide a City-wide benefit. As shown above in Table 2-1, approximately $4.8 million of infrastructure required to serve the Project is anticipated to be funded through the CFF Program. However, the City will need to conduct a comprehensive update of the CFF Program to, among other things, ensure that the Project’s CFF-funded infrastructure needs are incorporated. That update will also need to ensure that potential overlaps between infrastructure included in the CFF Program and that included in the proposed CCSP South Area Fee Program are avoided.

Any Project infrastructure added to the CFF Program will be treated in the same manner as existing CFF improvements. For example, if the CFF Program currently funds the cost of wells elsewhere in the City, then wells needed to serve development in the CCSP South Area would also be funded by the CFF Program. However, certain Project improvements may be needed prior to the time that sufficient CFF revenue is available to fully fund the needed improvements. In the event that CFF revenues are not sufficient, the Project developer will be required to construct the required improvements and be reimbursed through the CFF Program as development within the Project and around the City occurs.

2. Proposed CCSP South Area Development Impact Fee (DIF) Program Certain types of infrastructure provide a general benefit to the entire CCSP South Area, but they do not provide a general benefit to the entire City. Consequently, these types of Project-specific infrastructure cannot be included in the CFF Program. One potential source of funding for Project-specific improvements will be a Project-specific fee program. The proposed CCSP South Area Fee Program is anticipated to fund approximately $3.3 million in water, street, and park/City gateway improvements, as shown in Table 2-1, and in Table 2 of Appendix 1. The proposed CCSP South Area DIF Program will need to be adopted by the City prior to development to ensure that the entire CCSP South Area fully participates and that everyone within the Project pays their fair share of required facilities costs.
55 CCSP-South Financing Plan & Nexus Study 10 March 19, 2025 New development in the CCSP South Area will also be subject to costs associated with preparation and adoption of the Specific Plan and related documents, as well as with annexation-related costs and costs to complete this study, all of which is estimated at a total amount of approximately $356,000, as shown in Table 2 of Appendix 1. This cost would be spread to all land uses within the CCSP South Area on a per-acre basis. In addition, the CCSP South Area DIF Program will need to be administered on an annual basis, and these costs are estimated to total $110,000 over the life of the fee program, or 3% of the total infrastructure plus specific plan-related costs (also as shown in Table 2 of Appendix 1). Total costs incorporated into the Project-Specific Impact Fee Program amount to approximately $3.8 million.

3. Other Fee Programs
Lastly, development in the CCSP area is expected to participate in development impact fee programs administered by other public agencies, including the Stanislaus County Public Facilities Fee (PFF) program and the Oakdale Joint Unified School District fee program, as well as fees specified in reimbursement agreements for improvements that benefit all, or a portion, of the Project area.

Furthermore, a portion of the South Development Area is also subject to additional fees through a local benefit district established by the City for West F Street infrastructure costs incurred by FCB Homes. A map of specific properties subject to the West F Street Local Benefit District (LBD) is included in Appendix 4. The Finance Plan assumes the Project will pay the applicable fees imposed during the construction and permitting process.

Developer Equity/Private Financing
In addition to improvements anticipated to be funded by the City’s CFF Program and proposed CCSP South Area Fee Program with fee revenues collected through these programs, it is anticipated that some facilities may need to be financed and constructed privately, and ultimately dedicated to the City. If this occurs, for example because facilities are needed prior to any or only a portion of the needed fee revenue being collected, then developer equity and/or private financing may be necessary to fund the public improvements. Credit against impact fees and/or reimbursement from impact fees would typically follow the City’s acceptance of the dedicated facilities.

Mello-Roos Community Facilities District
The Mello-Roos Community Facilities Act (Act) [Section 53311 et seq. of the Government Code] was enacted by the California State Legislature in 1982 to provide an alternate means of financing public infrastructure and services subsequent to the passage of Proposition 13 in 1978.

Complying with Proposition 13, and with Proposition 218 passed in 1996, the Act permits cities, counties, and special districts to create defined areas within their jurisdiction and, by a two-thirds vote within the defined area, impose special taxes to pay for the public improvements and 56 CCSP-South Financing Plan & Nexus Study 11 March 19, 2025 services needed to serve that area. The Act defines the area subject to a special tax as a Community Facilities District (CFD).

A CFD may provide for the purchase, construction, expansion, or rehabilitation of any real or other tangible property with an estimated useful life of at least five years. A CFD may also finance the costs of planning, design, engineering, and consultants involved in the construction of improvements or formation of the CFD. The facilities financed by the CFD do not have to be physically located within the CFD. The facilities that can be financed by a CFD include, but are not limited to, the following:
 Roads, water and sewer lines, flood control channels
 Local park, recreation parkway, and open-space facilities  School sites, structures, furnishings, and equipment
 Libraries
 Child care facilities
 Dry utility improvements (limited to five percent of bond proceeds if improvements are to be taken over by a non-publicly owned utility agency)  Any other governmental facilities which the legislative body creating the CFD is authorized by law to contribute revenue to, construct, own, or operate A CFD may also pay for public services, including, but not limited to, the following:
 Road maintenance
 Police protection
 Fire protection
 Recreation program services
 Library services
 Park and open space maintenance
 Flood and storm protection services
 Removal or cleanup of hazardous substances
 Sandstorm protection
 Seismic retrofitting
 School facilities maintenance
A CFD may only finance the services mentioned above to the extent that they are in addition to those provided in the area before the CFD was created and may not supplant services already available within that area.
57 CCSP-South Financing Plan & Nexus Study 12 March 19, 2025 There are two limitations on the amount of financing available from a CFD, the first being the value-to-lien-ratio. “Value” is considered to be the appraised value of the property, including entitlements and improvements in place on the date the CFD bonds are to be sold. The value of improvements to be constructed with bond proceeds is included in the value calculation. “Lien” refers to the proposed bond issue, as well as any other debt secured by the property. Senate Bill 1464, which became effective January 1993, requires a minimum value-to-lien ratio of 3:1.

The second restriction on the amount of financing available from a CFD is the total effective tax rate (ETR) paid by a homeowner or property owner in the CFD. The ETR consists of the basic one percent ad valorem property tax levy mandated by Proposition 13, plus overrides from voter-approved bonded indebtedness and non-ad valorem taxes, assessments, and parcel charges (expressed as a percentage of market value). Market value can be determined based on input from local developers, a market consultant, local realtors, or an appraiser. There is no legal limit, but a maximum ETR of 2.00% of market value has developed as a standard for residential development in many areas throughout the State, although it tends to be closer to 1.80% in northern California and even lower in some areas of the Central Valley. It is thought that ETRs higher than these amounts may lead to market resistance by prospective homebuyers, or potential “taxpayer revolts” by overburdened homeowners. The maximum supportable ETR for a given project should also consider the maximum tax rates paid by homes in competing projects in the area and, based on the strength of the real estate market, the demand for homes in general.

Formation of a CFD authorizes a public agency to levy a special tax on all taxable property within the CFD in the manner prescribed in the formation documents. Property owned or irrevocably offered to a public agency may be exempted from the special tax. These special taxes are typically collected at the same time and in the same manner as property taxes, unless otherwise specified by the agency. Special tax revenues may be used to pay debt service on bonds sold or may also be used to pay directly for facilities and public services.

CFD bonds can be short- or long-term obligations. Usually, long-term bonds have a thirty-year maturity. Short-term notes or bonds can be issued to provide interim funding; these obligations are then retired when another source of revenue becomes available.

Due to the flexibility associated with the Act and the wide range of facilities that can be funded by it, it is possible that CFD bonds may be used to fund facilities within the CCSP South Area and to help fill funding gaps; however, this Finance Plan assumes that a CFD is not utilized. If it is utilized, developers will want to ensure that special tax levels are competitive with other areas of the City and with surrounding jurisdictions. The City will want to ensure that special taxes are collected and bonds repaid in a timely manner as promised to bond investors. Note that, depending on land values, development status, infrastructure phasing requirements, and other factors, multiple series of bonds may be issued over time rather than one bond issue occurring when the Project starts. Any initial bond issue may be constrained by the appraised value of the land in the CFD and market interest rates at the time bonds are sold. 58 CCSP-South Financing Plan & Nexus Study 13 March 19, 2025

IMPACT FEE CALCULATIONS
The Finance Plan estimates the development impact fees that would be levied through the proposed CCSP South Area Fee program and the City’s existing Capital Facilities Fee program.

The derivation of the fees that would likely be imposed through these two programs is described below.

Proposed CCSP South Area Fee Program
In order to fairly allocate facility costs funded by the fee program among land uses within the CCSP South Area, it is necessary to use factors that relate the amount of benefit a land use will derive from a given capital facility relative to that of other land uses. Table 3 of Appendix 1 outlines the appropriate benefit unit classification used for each facility, along with the individual factors associated with the different land uses. The individual factors for the capital improvements are consistent with those used in the City’s existing Capital Facility Fee Program.

Tables 4 through 7 of Appendix 1 show the cost allocation process for each infrastructure category. For example, Table 4 of Appendix 1 shows the cost allocation process for water improvements. The benefit unit, expressed as gallons per day, is multiplied by the appropriate land use quantity for each type of development (dwelling units for residential, and acres for nonresidential), producing the total number of gallons per day per land use. The percentage of gallons per day for each land use relative to the total for each development scenario is calculated and used to allocate the total facility cost among the land uses.

In the South Development Area, 217 low density residential units account for approximately 43% of the total gallons per day, 187 medium density residential units account for approximately 37%, and 106 high density residential units account for approximately 7% of the total gallons per day. These percentages are multiplied by the total cost of approximately $760,000 for water improvements to produce a total burden of approximately $329,000 for low density residential, approximately $284,000 for medium density residential, and approximately $54,000 for high density residential land uses. Dividing these total burdens by the number of units anticipated for each residential land use produces a cost of approximately $1,520 per dwelling unit for low and medium density land uses and $510 for high density land uses. The same process is applied to non-residential land uses, resulting in a cost of approximately $4,380 per acre of Retail General Commercial and $2,500 per acre of Other General Commercial and Flex Use/General Commercial.

A summary of the Project-specific fees calculated in Tables 4 through 7 of Appendix 1 is provided in Table 8 of Appendix 1. Table 8 shows the total Project-specific facility costs, plus a 3% administrative fee to help cover the costs of managing the fee program every year, for each land use. The far right section of Table 8 shows the public improvement, specific plan preparation and annexation, and administrative cost burdens allocated to each land use. Low density, medium density/flex use, and high density residential costs amount to approximately $6,700, $6,300, and $3,500 per dwelling unit, respectively. Retail, other commercial, and flex use/general commercial costs amount to approximately $24,600, $23,900, and $23,900 per acre, respectively. Table 2-2 below summarizes these Project-specific fees. 59 CCSP-South Financing Plan & Nexus Study 14 March 19, 2025 TABLE 2-2
PROJECT-SPECIFIC COST ALLOCATION SUMMARY*
Land Use
South
Development
Area
Residential (per unit)
Low Density $6,700
Medium Density/Flex Use $6,300
High Density $3,500
Non-Residential (per acre)
Gen. Commercial – Retail $24,600
Gen. Commercial – Other $23,900
Flex Use/Gen. Commercial $23,900
* All figures are rounded to the nearest hundred dollars.

CFF Program
Development in the CCSP South Area is expected to participate in existing development impact fee programs, including the City’s Capital Facilities Fee (CFF) program. The CFF program includes components that fund various types of infrastructure, public facilities, and equipment that will serve future development in the City. A breakdown of the CFF applied to each land use category is provided in Table 9 of Appendix 1. The fee categories include the following:
 Streets
 Wastewater
 Water
 Storm Drainage
 Police
 Fire
 Parks and Recreation
 General Government
 CFF Administration
The prior CFF was adopted in 2016, but was recently updated on March 3, 2025, to account for the escalation in construction costs since that time. The process is underway to conduct a comprehensive update to the CFF, but that update will not be ready until 2025 or 2026. The current fees adopted on March 3rd adjusted the prior fees by an 8-year total Engineering News Record (ENR) escalation rate of approximately 32%. The annual ENR factors that produce the 8-year escalation rate, together with the resulting estimated impact fees for 2024, are also presented in Table 9. The total fees for each land use are shown in Table 2-3 below as well, with non-residential fees translated from per-building square foot to per-acre. 60 CCSP-South Financing Plan & Nexus Study 15 March 19, 2025 TABLE 2-3
OAKDALE CFF TOTAL FEES – ESTIMATED 2024*
Land Use
Future
City
Development
Residential (per unit)
Low Density $36,800
Medium Density/Flex Use $36,800
High Density $21,400
Non-Residential (per acre)
Gen. Commercial – Retail $168,300
Gen. Commercial – Other $132,600
Flex Use/Gen. Commercial $132,600
* All figures are rounded to the nearest hundred dollars.

PROJECT FEASIBILITY
Total Impact Fees
The CCSP South Area Project-Specific DIF fees and the City CFF fees are presented in Table 10 of Appendix 1. These fair share obligations are added together to show the total impact fee burden related to City infrastructure by land use, on a per-unit and per-acre basis, assuming no tax-exempt debt financing. Table 2-4 below summarizes the total burden by land use.

TABLE 2-4
TOTAL IMPACT FEES*
Land Use
ProjectSpecific
DIF Fees
City
CFF
Fees
Total
Impact
Fees
Residential (per unit)
Low Density $6,700 $36,800 $43,500
Medium Density/Flex Use $6,300 $36,800 $43,000
High Density $3,500 $21,400 $24,900

Non-Residential (per acre)
Gen. Commercial – Retail $24,600 $168,300 $192,900
Gen. Commercial – Other $23,900 $132,600 $156,500
Flex Use/Gen. Commercial $23,900 $132,600 $156,500
* All figures are rounded to the nearest hundred dollars. 61 CCSP-South Financing Plan & Nexus Study 16 March 19, 2025 Burden-to-Value-Ratio
One of the primary purposes of the Finance Plan is to make a preliminary determination as to the financial feasibility of proposed development in the CCSP South Area. Table 10 of Appendix 1 illustrates a common test used to gauge Project feasibility: the burden-to-value ratio. While there are no values in this test that guarantee Project feasibility, a burden-to-value ratio that is less than approximately 15% in this area of the Central Valley is typically considered feasible.

Estimated fees presented in this report are subject to change as land use and infrastructure cost assumptions continue to be refined, public agencies make policy decisions that affect the Project, actual infrastructure items are installed, and other factors evolve. However, at this point, the burden-to-value ratios shown in Table 10 of Appendix 1 indicate that all land uses appear to be feasible using the guideline described above.

Table 2-5 below summarizes the total fees as a percentage of developed value, first with a focus on Project-Specific plus CFF fees. Table 2-5 also shows the burden-to-value ratio including roughly estimated County and school fees and potential reimbursement obligations associated with FCB Homes, as discussed above in the Other Fee Programs section; these ratios also fall below the 15% guideline.

TABLE 2-5

BURDEN-TO-VALUE RATIO SUMMARY
Land Use
ProjectSpecific
Plus CFF
Incl County and
School Fees, and
Reimbursements
Residential (per unit)
Low Density 7% 11%
Medium Density/Flex Use 9% 12%
High Density 10% 14%

Non-Residential (per acre)
Gen. Commercial – Retail 5% 7%
Gen. Commercial – Other 4% 6%
Flex Use/Gen. Commercial 4% 6%
62 CCSP-South Financing Plan & Nexus Study 17 March 19, 2025 Chapter 3

PROJECT-SPECIFIC IMPACT FEE NEXUS STUDY

DEVELOPMENT IMPACT FEE (DIF) PROGRAM SUMMARY
As the City continues to develop, backbone infrastructure, public facilities, and attendant equipment will be required to serve the new development areas. Since these facilities are needed as a direct result of development in the new areas, the cost of these facilities should be borne exclusively by development that occurs there. Although the exact funding strategy is not known at this time, much, if not all, of the funding for these facilities will come from development impact fees; therefore, the South Development Area DIF fees are established to cover 100% of the applicable costs that will not already be covered by the City’s CFF. This DIF Nexus Study determines development impact fees for the following:
 Water improvements
 Street facilities
 Parks and gateway
 Specific Plan preparation and annexation services
 Fee program administration
This Nexus Study creates the City’s CCSP South Development Area DIF Program, as shown below in Table 3-1, which becomes effective in January 2025. Table 1 of Appendix 2 (i.e., Nexus Study Tables) also presents a summary of the DIF Program.

TABLE 3-1

CCSP SOUTH AREA DIF PROGRAM
Land Use Water Streets
Parks
And
Gateways
Specific
Plan/
Annexation
Program
Admin
(3%)
Total
DIF
Residential (per unit)
Low Density $1,518 $1,007 $3,363 $615 $195 $6,699
Medium Density/Flex Use $1.518 $1,007 $3,174 $391 $183 $6,273 High Density $506 $668 $2,062 $196 $103 $3,535
Non-Residential (per acre)
Gen. Commercial – Retail $4,376 $12,210 $3,326 $3,943 $716 $24,571 Gen. Commercial – Other $2,502 $13,456 $3,326 $3,943 $697 $23,924 Flex Use/Gen. Commercial $2,502 $13,456 $3,326 $3,943 $697 $23,924 Goodwin Consulting Group has prepared this Nexus Study to be compliant with the regulations set forth in AB 1600, ensuring that a rational nexus exists between future development in the DIF Program Area and the use and need of the proposed facilities. This Nexus Study demonstrates that a reasonable relationship exists between the amount of each impact fee and the 63 CCSP-South Financing Plan & Nexus Study 18 March 19, 2025 cost of the facilities attributable to the type of development that will be required to pay the impact fee.

IMPACT FEE NEXUS REQUIREMENTS (AB 1600)
Assembly Bill No. 1600 (“AB 1600”), which was enacted by the State of California in 1987, created Section 66000 et seq. of the California Government Code. AB 1600, also referred to as the Mitigation Fee Act, requires that all public agencies satisfy the following requirements when establishing, increasing, or imposing a fee as a condition of approval of a development project:

1. Identify the purpose of the fee.

2. Identify the use to which the fee is to be put.

3. Determine how there is a reasonable relationship between:
a. The fee’s use and the type of development project on which the fee is imposed. b. The need for the public facility and the type of development project on which the fee is imposed.
c. The amount of the fee and the cost of the public facility or portion of the public facility attributable to the development on which the fee is imposed.

As stated above, the purpose of this study is to demonstrate that all fees in this CCSP South Development Area DIF Program comply with AB 1600. The assumptions, fee methodologies, and facility standards, costs, and cost allocation factors that are used to establish the nexus between the fees and the development on which they will be levied are summarized in the subsequent sections of this report.

FEE PROGRAM AREA AND DEMOGRAPHICS
The CCSP South Development Area, together with anticipated land use types and quantities, as well as population and employment projections for the South Area, are presented and described above in Chapter 1 of this report.

Land Use Categories
The Mitigation Fee Act, specifically §66001 of the Government Code, requires that a reasonable relationship exists between the need for public facilities and the type of development on which the impact fee is imposed. The need for public facilities is related to the level of service demanded, which may vary in proportion to the number of residents or employees generated by a particular land use type. Therefore, land use categories have been defined in order to distinguish between relative impacts on facilities. All impact fees in this study have been calculated on a 64 CCSP-South Financing Plan & Nexus Study 19 March 19, 2025 per-dwelling unit basis for residential land use categories and on a per-acre basis for non-residential land use categories.

The following land use categories, together with a brief description of each category, are utilized for purposes of this study and will be integrated into the CCSP South Area DIF Program:

Residential Land Uses
 Low Density Residential (LDR). The LDR land use designation supports singlefamily detached homes on conventional lots. Lot sizes typically range between 3,500 and 7,000 square feet, but may be smaller or larger depending on building type and site conditions. It is estimated that LDR homes will average approximately 2,100 square feet in size.
 Medium Density Residential (MDR)/Flex Use. Medium Density Residential accommodates both single-family detached and attached homes. Within this density range, lots for single-family detached homes typically range between 3,000 and 4,000 square feet, but may be smaller or larger depending on building type. The FLEX/MDR designation identifies Medium Density Residential (MDR) as the primary use, with General Commercial (GC) as the secondary use. Accordingly, the following development scenarios are permitted: MDR uses with a maximum density of 14 du/ac; a blending of MDR and GC uses mixed either horizontally or vertically on the site (combined FAR and density to be as approved by the City on a project specific basis); GC uses with a maximum FAR of 0.4. The secondary GC use (or mix thereof) requires approval of a Major Use Permit by the Planning Commission concurrent with a small lot tentative subdivision map and/or Site Plan Review. The average size of MDR homes is estimated to be approximately 2,000 square feet.  High Density Residential (HDR). This designation supports attached housing products, as well as higher density small-lot single-family detached housing. Multifamily housing units may provide for a mix of either for-sale or for-rent units, providing affordable housing opportunities within the CCSP area. Homes in HDR areas are estimated to average approximately 1,100 square feet in size.

Non-Residential Land Uses
 General Commercial (GC). The GC land use designation provides for a broad range of retail, service commercial, office, civic, and similar uses. This designation accommodates conventional neighborhood shopping centers (typically anchored by a grocer) and larger scale commercial centers.
 Flex Use/General Commercial (GC). The Flex/GC designation identifies General Commercial (GC) as the primary use, with High Density Residential (HDR) as the secondary use. Accordingly, the following development scenarios are permitted: GC with a maximum FAR of 0.4; a blending of GC and HDR uses mixed either horizontally or vertically on the site (combined FAR and density to be as approved by 65 CCSP-South Financing Plan & Nexus Study 20 March 19, 2025 the City on a project specific basis); HDR uses with a density greater than 14 du/ac.

The secondary HDR use (or mix thereof) requires approval of a Major Use Permit by the Planning Commission concurrent with a small lot tentative subdivision map and/or Site Plan Review.

The City will make the final determination as to which land use category a particular development, or portion of development, will be assigned. The City is authorized to determine the land use category that corresponds most directly to the actual or intended use. Alternatively, the City may conclude that no land use category adequately corresponds to the development in question and may determine the applicable impact fees in a reasonable way at the City’s sole discretion.

BACKBONE INFRASTRUCTURE AND PUBLIC FACILITIES
The Fee Program will fund various types of backbone infrastructure and public facilities that will serve future development. Infrastructure requirements and itemized costs have been developed by City staff and consultants, and are based on high-level, cursory analyses. Backbone infrastructure and public facilities components and costs can be found in Appendix 3. City staff have reviewed and prioritized these facilities based on the primary needs of the City and the Specific Plan area. Table 3-2 below summarizes the South Area’s CIP costs and funding by facility category; a more detailed version of this table is presented in Table 3 of Appendix 2.

TABLE 3-2

CAPITAL IMPROVEMENT PLAN COST AND FUNDING SUMMARY
Facility Category
Total
Cost
Impact Fee
Fund
Balance*
Updated
DIF
Funding

Water Improvements $758,925 $0 $758,925
Street Improvements $907,740 $0 $907,740
Parks and City Gateways $1,650,000 $0 $1,650,000

Specific Plan/Annexation $355,718 $0 $355,718
Fee Program Admin (3%) $110,171 $0 $110,171

Total $3,782,554 $0 $3,782,554
* Since this is a new impact fee program, there are no fund balances yet.

Table 3-2 shows that the total cost of the facilities in the CIP is approximately $3.8 million.

Impact fee fund balances are currently zero since this DIF program is just now being established, and funding from other City sources is also anticipated to be zero. Consequently, the net facilities cost to be funded with Fee Program revenues is also $3.8 million. 66 CCSP-South Financing Plan & Nexus Study 21 March 19, 2025 In an effort to ensure that capital facilities are available in a timely manner for future development, the City may regularly condition developers to construct certain facilities upfront, prior to development occurring. In some cases, the cost of these improvements will exceed the developer’s fair-share. As a result, the developer and City may enter into a reimbursement agreement that obligates the City to repay the developer for the cost of oversizing the facility or improvement. If the constructed facility benefits future development areas beyond the developer’s area, the other areas should rightfully share in the cost, ultimately reimbursing the original developer.

FEE METHODOLOGY
When impact fees are calculated, an analysis must be presented in enough detail to demonstrate that logical and thorough consideration was applied in the process of determining how the fees relate to the impacts from new development. Various findings must be made to ensure that there is a reasonable relationship between the amount of the fee and the development on which that impact fee will be levied. There are several methods of determining impact fees for future development. The choice of the method used depends on the type of facility for which an impact fee is being calculated. Following is a discussion of the two methods used in this Nexus Study to calculate the individual fees in this Fee Program.

Plan-Based Fee Methodology
The plan-based fee methodology is used for facilities that must be designed based on future demand projections within a geographic location. Typically, a formal plan such as a specific plan or facilities master plan identifies and supports the level of facilities required to serve the plan area. For example, the need for transportation-related improvements depends specifically on the projected number of trips that must be accommodated on specific roadways within a geographic location. An analysis of existing facilities, geographical constraints, and current levels of service must be completed in order to identify future facility needs. This information is analyzed in conjunction with a projection of the amount and location of future development in the plan area to determine the adequacy of existing facilities and the demand for new improvements that will be required. The steps to calculate a fee under the plan-based fee methodology include the following:

Step 1 Identify existing development and estimate future demand projections as well as the geographic location of anticipated growth.

Step 2 Determine facilities needed to serve anticipated growth and, if necessary, existing development within the City.

Step 3 Estimate the gross cost of facilities needed to serve both existing and future development.

Step 4 Subtract the gross cost of any facilities included in the facilities plan that will cure an existing deficiency in service or will serve existing development. 67 CCSP-South Financing Plan & Nexus Study 22 March 19, 2025 Step 5 Subtract revenues available from alternative funding sources, if any, to identify a net facilities cost that will be allocated to future development.

Step 6 Select the demand variable (e.g., trips generated, gallons per day, persons served) that will be used to allocate facility costs on a rational benefit basis; apply demand variable rates to each of the land use categories based on its service demand.

Step 7 Estimate the total demand from future development by multiplying the total number of units/acres/square-footage/etc. for each respective land use by its assigned demand variable rate. Total the amounts for all the land uses.

Step 8 Divide the net facilities cost allocated to future development that was calculated in Step 5 by the total demand derived in Step 7 to determine the cost per demand variable (e.g., cost per trip generated, cost per gallon, cost per person served).

Step 9 Multiply the cost per demand variable determined in Step 8 by the demand variable assigned to each land use category in Step 6 to compute the impact fee for that particular land use category.

The plan-based fee methodology has been used in this report to calculate the water and streets impact fees.

Standard-Based Fee Methodology
The standard-based fee methodology is used when a consistent facility level of service standard is to be applied to each increment of new development (e.g., residential unit, non-residential square foot) regardless of future demand projections or the geographic location of anticipated growth. The standard to be used in calculating impact fees under this method may be based on an existing City standard, a preferred standard that the City wishes to attain, or a minimum standard prescribed by law. To the extent a preferred standard is used that is higher than the existing standard, the public agency will need to rely on other sources of funds to mitigate the deficit related to existing development in the City created through the adoption of the higher standard. The steps to calculate a fee under the standard-based fee methodology include the following:

Step 1 Define the existing facility standard (e.g., park acres per 1,000 residents, police officers per 1,000 residents) expressed in terms of residents, employees, persons served, or other standard appropriate for the type of facility for which a fee is being calculated.

Step 2 Determine a cost for each incremental facility standard identified in Step 1 based on current replacement costs; reduce the facility costs by subtracting alternative funding sources, if applicable.
68 CCSP-South Financing Plan & Nexus Study 23 March 19, 2025 Step 3 Apply demand variable rates to each of the land uses based on service demand (e.g. persons served).

Step 4 Multiply the demand variable for each type of land use identified in Step 3 by the cost for each incremental facility standard determined in Step 2 to calculate the impact fee for each of the land use categories.

The standard-based fee methodology has been used in this report to allocate the park improvement costs, the gateway improvement costs, and the specific plan preparation and annexation services costs.

WATER IMPROVEMENTS
This section of the report identifies the facilities, costs, and fees required to fund water improvements needed to serve future development in the Fee Program Area.

Nexus Test
The paragraphs below demonstrate how the Water Fee meets the AB 1600 nexus requirements discussed in this report.

Identify the purpose of the fee. The purpose of the Water Fee is to fund water-related capital costs attributable to the impact from new development in the Fee Program Area.

Identify the use of the fee. The Water Fee will be used to fund the construction or purchase of water facilities deemed by the City as necessary to serve new development in the South Development Area of the CCSP. These facilities are identified in Appendix 3.

Determine how there is a reasonable relationship between the fee’s use and the type of development project on which the fee is imposed. As residential and commercial development occurs in the City, the City’s water system will be impacted. In order for the City to maintain an adequate level of service, it will need to increase the capacity of these facilities to handle the additional demand generated by South Area new development. The use of the fee revenue from the Fee Program to construct the water facilities identified in Appendix 3 will ensure that these facilities will be available to provide an adequate level of service as the South Area grows.

Appendix 3 identifies the need to improve or construct specific water facilities as a result of development of the land uses in the Fee Program Area. 69 CCSP-South Financing Plan & Nexus Study 24 March 19, 2025 Determine how there is a reasonable relationship between the amount of the fee and the cost of the public facility or portion of the public facility attributable to the development on which the fee is imposed. The Water Fee is calculated so that the fees collected offset the cost of constructing or purchasing the facilities necessary to serve new development in the Fee Program Area. Facilities to cure existing deficiencies or those required by the City’s existing development are excluded from the Project’s CIP, as shown in Appendix 3. Residential and non-residential development will be responsible for the fair-share portion of the total cost that will be allocated based on the gallons of water demanded per day for each separate land use.

Demand Variable: Gallons of Water Needed per Day
Water facility costs are allocated to development based on the number of gallons of water needed per day. The Demand Rates are shown per dwelling unit for residential land uses and per acre for non-residential land uses. Table 3-3 below presents the different demand variables assigned to each land use.

TABLE 3-3

WATER GALLONS PER DAY DEMAND RATES
Residential Land Uses
Gallons per Day
per Dwelling Unit
Low Density Residential 555
Medium Density Residential/Flex Use 555
High Density Residential 185
Non-Residential Land Uses
Gallons per Day
per Acre
Commercial – Retail 1,600
Commercial – Other 915
Flex Use/General Commercial 915
Facility Needs and Cost Estimates
Based on future demand projections, the City and its consultants have estimated the impact on the City’s water system from development in the Fee Program Area. Water facilities required to serve such development were identified and quantified in dollar terms, and are summarized in Appendix 3. The facilities included in Appendix 3 have been prioritized by City staff based on the City’s needs and requirements for the South Development Area. The total cost of the water distribution facilities is approximately $759,000.

The net cost of the water improvements allocated to the Fee Program is also $759,000. Water facilities include new 10-inch to 12-inch water mains, 10-inch to 12-inch valves, and fire 70 CCSP-South Financing Plan & Nexus Study 25 March 19, 2025 hydrants. Facilities have been sized to accommodate the additional infrastructure requirements of future development in the Fee Program Area.

Calculation of Water Distribution Fee
Table 4 in Appendix 2 shows the assumptions used in the calculation of the Water Fee. The $759,000 cost is allocated based on the estimated 277,000 gallons of water demanded per day from future development in the Fee Program Area. Dividing this total cost by the total gallons results in a cost per gallon of $2.74.

The cost per demand variable is then applied to the demand variable assigned to each of the land use categories to arrive at a fee per dwelling unit for residential development or per acre for non-residential development.

Water Fee
The right side of Table 4 shows the calculation of the Water Fee. Applying the $2.74 cost per gallon to the demand variable assigned to each of the land use categories results in the following Water Fees:

Residential Land Uses
 $1,518 per dwelling unit for Low Density Residential
 $1,518 per dwelling unit for Medium Density Residential/Flex Use  $506 per dwelling unit for High Density Residential
Non-Residential Land Uses
 $4,376 per acre for Commercial - Retail
 $2,502 per acre for Commercial - Other
 $2,502 per acre for Flex Use/General Commercial

STREET IMPROVEMENTS
This section of the report identifies the facilities, costs, and fees required to fund the street improvements needed to serve future development through buildout of the Fee Program Area.

Nexus Test
The paragraphs below demonstrate how the Streets Fee meets the AB 1600 nexus requirements discussed in this report.

Identify the purpose of the fee. The purpose of the Streets Fee is to fund road-related capital costs attributable to the impact from new development. 71 CCSP-South Financing Plan & Nexus Study 26 March 19, 2025 Identify the use of the fee. The Streets Fee will be used to fund the construction of street improvements determined by the City as necessary to maintain an adequate level of service as the South Development Area builds out. These facilities are identified in Appendix 3.

Determine how there is a reasonable relationship between the fee’s use and the type of development project on which the fee is imposed. As residential and commercial development occurs in the Fee Program Area, the City’s roadway system will be impacted. In order for the City to maintain its existing level of service, it will need to increase the capacity of its roadway system to handle the additional trip generation from new development. The use of the fee revenue from the Fee Program to construct the street improvements identified in Appendix 3 will ensure that roadways will operate at an adequate level of service when the South Development Area is completed.

Determine how there is a reasonable relationship between the need for the public facility and the type of development project on which the fee is imposed. Residential and commercial development in the Fee Program Area will generate additional trips on the City’s roadway system. This will impact the roadway system and, as a result, certain roadways will need to be improved or constructed in order to expand roadway system capacity. Appendix 3 identifies the need to improve or construct specific streets and intersections resulting from development of the land uses in the Fee Program Area identified in this Nexus Study.

Determine how there is a reasonable relationship between the amount of the fee and the cost of the public facility or portion of the public facility attributable to the development on which the fee is imposed. The Streets Fee is calculated so that the fees collected offset the cost of constructing the street improvements necessary to serve only the development in the Fee Program Area. Improvements to cure existing deficiencies or those required by the City’s existing development are excluded from the Project’s CIP shown in Appendix 3. Future residential and non-residential development will be responsible for only the fair-share portion of the total cost based on a proportionate share of trips assigned to the individual land uses.

Demand Variable: Peak Hour Trips
Facility costs for the Streets Fee are allocated to future development based on Peak Hour Trip Equivalent Dwelling Units (“Trip EDUs”) modified by a Trip Adjustment Factor. The modified Trip EDUs are shown per dwelling unit for residential land uses and per acre for the non-residential categories. Table 3-4 below presents the different demand variables assigned to each land use.
72 CCSP-South Financing Plan & Nexus Study 27 March 19, 2025 TABLE 3-4

PEAK HOUR TRIP EDU RATES
Residential Land Uses
Adjusted Peak Hour Trip
EDUs
per Dwelling Unit
Low Density Residential 1.01
Medium Density Residential/Flex Use 1.01
High Density Residential 0.67
Non-Residential Land Uses
Adjusted Peak Hour Trip
EDUs
per Acre
General Commercial – Retail 12.25
General Commercial – Other 13.50
Flex Use/General Commercial 13.50
The Trip EDUs generated by non-residential land uses account for the fact that some stops are pass-by trips rather than trip-ends. For example, a resident may stop at a gas station on the way home from work. The stop at the gas station represents an intermediate stop on the way to the resident’s final destination (his/her home) and, therefore, is not counted as an additional new trip end.

Facility Needs and Cost Estimates
Based on future trip generation projections, the City estimated the impact on the current roadway system from development in the Fee Program Area. Street and intersection improvements needed to serve future development are identified and quantified in dollar terms and are summarized in Appendix 3. The facilities included in Appendix 3 have been prioritized by City staff based on the City’s needs and requirements for the South Development Area. The total cost – and net costs, since there is no impact fee fund balance – of these capital improvements is approximately $908,000.

Use of the plan-based fee methodology to calculate the Streets Fee corresponds with the nature of future development’s impact on the planned roadway system. Only by estimating the amount and location of future development can the appropriate improvements be identified and costs quantified. Included in the street facilities cost are costs related to Reed Road expansion and improvements, such as pavement and subgrade, curb and gutter, sidewalk, street lights, and attendant dry utilities. Facilities have been sized to accommodate the additional trips that will be generated based on future development in the Fee Program Area. 73 CCSP-South Financing Plan & Nexus Study 28 March 19, 2025 Calculation of the Streets Fee
Table 5 in Appendix 2 shows the assumptions used in the calculation of the Streets Fee. The $908,000 net cost of the street improvements is allocated to future development in the Fee Program Area based on trip generation from the land uses in the Fee Program Area. Table 5 shows that the total trips generated by both residential and non-residential development at buildout is estimated to be 911 Trip EDUs. Dividing the net cost by the total number of trip EDUs produces a cost per new trip EDU of $997.

The cost per Trip EDU is then multiplied by the Trip EDU assigned to each of the land use categories to arrive at a fee per dwelling unit for residential development or per acre for non-residential development.

Streets Fee
The far right column of Table 5 shows the calculation of the Streets Fee. Applying the $997 cost per Trip EDU to the demand variable assigned to each of the land use categories results in the following Streets Fees:

Residential Land Uses
 $1,007 per dwelling unit for Low Density Residential
 $1,007 per dwelling unit for Medium Density Residential/Flex Use  $668 per dwelling unit for High Density Residential
Non-Residential Land Uses
 $12,210 per acre for General Commercial - Retail
 $13,456 per acre for General Commercial - Other
 $13,456 per acre for Flex Use/General Commercial

PARK AND GATEWAY IMPROVEMENTS
This section of the report identifies the facilities, costs, and fees required to fund public park and City gateway improvements needed to serve the Fee Program Area.

Nexus Test
The paragraphs below demonstrate how the Parks and Gateway Fee meets the AB 1600 nexus requirements.

Identify the purpose of the fee. The purpose of the Parks and Gateway Fee is to fund parks and recreation-related capital costs attributable to the impact from new development, and to fund a gateway landmark leading into the City. 74 CCSP-South Financing Plan & Nexus Study 29 March 19, 2025 Identify the use of the fee. The Parks and Gateway Fee will be used to fund the construction or purchase of park and recreation facilities, and acquisition of land for parks space, identified by the City to serve new development in the South Area. This Fee will also be used to fund the construction or purchase of a City gateway facility. These facilities are identified in Appendix 3.

Determine how there is a reasonable relationship between the fee’s use and the type of development project on which the fee is imposed. As residential development occurs in the City, existing park facilities will be impacted by the addition of new residents. In order for the City to provide park services to the Fee Program Area, parks will need to be constructed within that area to meet the additional demand generated by the new residents. The use of the fee revenue from the Fee Program to construct or purchase park land and improvements will ensure that these facilities will be available to provide an adequate level of service as the City grows. In addition, the use of fee revenue from the Fee Program to construct or purchase gateway improvements will fulfill an obligation of the Project to provide a City gateway within or near the Project’s southwest boundaries.

Determine how there is a reasonable relationship between the need for the public facility and the type of development project on which the fee is imposed. Residential development in the Fee Program Area will generate residents who will demand park facilities. This will place excessive demand on existing parks unless the City develops more park land. By the time that buildout of the Fee Program Area occurs, the City will need to fund the construction of an additional 1.5 acres of parks. Also, the southwest corner of the Project is located at the City limits, providing an opportunity for a wellplaced City gateway.

Demand Variables: Residents Served (for Parks) and Acres (for the Gateway) Facility costs associated with the Parks and Gateway Fee are allocated to development based on residents served for the Parks component and on developable acres for the Gateway component.

Table 3-5 below presents the demand variables assigned to each land use for parks, and Table 3- 6 presents the demand variables assigned to each land use for the gateway. The City estimates that non-residential development will not have a significant impact on park and recreation facilities and, therefore, costs are only allocated to residential development. On the other hand, all developable land, whether residential or non-residential, will contribute to the construction of the gateway into the City.
75 CCSP-South Financing Plan & Nexus Study 30 March 19, 2025 TABLE 3-5

RESIDENTS SERVED RATES
Residential Land Uses
Persons
per Dwelling Unit
Low Density Residential 3.00
Medium Density Residential/Flex Use 3.00
High Density Residential 2.00
Non-Residential Land Uses
Employees
per Acre
General Commercial – Retail n/a
General Commercial – Other n/a
Flex Use/General Commercial n/a
TABLE 3-6
DEVELOPABLE ACRE RATES – GATEWAY
Residential Land Uses
Allocation
per Acre
Low Density Residential 1.00
Medium Density Residential/Flex Use 1.00
High Density Residential 1.00
Non-Residential Land Uses
Allocation
per Acre
General Commercial – Retail 1.00
General Commercial – Other 1.00
Flex Use/General Commercial 1.00
Facility Needs and Cost Estimates
The City intends to build or purchase two new parks totaling 1.5 acres within the South Development Area. These two parks will be local, neighborhood-serving parks. The total cost of park development and parkland acquisition is estimated to be $1,350,000. As this is a new Fee Program, the net cost after accounting for any impact fee fund balance is still $1,350,000.

The City also intends to build or purchase landscaped signage leading into the City near the southwest corner of the South Development Area, at the intersection of F Street and Crane Road.

The total estimates cost of the proposed City gateway is $300,000, and the net cost after accounting for any impact fee fund balance is also $300,000. 76 CCSP-South Financing Plan & Nexus Study 31 March 19, 2025 The total cost of park and City gateway improvements is approximately $1,650,000.

Calculation of Parks and Gateway Fee
Tables 6-A and 6-B in Appendix 2 present the total park development and parkland acquisition costs and the total City gateway costs, respectively. These park facilities have been sized to serve future development in the Fee Program Area, so the total cost of the park CIP is allocated to future development; the total cost of the City gateway CIP is also allocated to future development. Dividing the $1,350,000 total park cost by the 1,424 future residents expected in the Fee Program Area results in a cost per resident of $948 for park development and land acquisition. Dividing the $300,000 total gateway cost by the 90.2 developable acres within the South Development Area produces a cost per acre of $3,326 for the City gateway.

Parks and Gateway Fee
The columns on the right side of Tables 6-A and 6-B show how the two components of the Parks and Gateway Fee are calculated. Applying the total cost of $948 per future resident to the demand variable assigned to each of the residential land use categories produces the Parks component of the Fee, while the total cost of $3,326 per developable acre is applied to the acres of development anticipated for each residential and non-residential land use category to determine the Gateway component of the Fee. Adding the Parks component to the Gateway component results in the following Parks and Gateway Fees:

Residential Land Uses
 $3,363 per dwelling unit for Low Density Residential
 $3,174 per dwelling unit for Medium Density Residential/Flex Use  $2,062 per dwelling unit for High Density Residential Non-Residential Land Uses
 $3,326 per acre for General Commercial - Retail
 $3,326 per acre for General Commercial - Other
 $3,326 per acre for Flex Use/General Commercial

SPECIFIC PLAN AND ANNEXATION SERVICES
This section of the report identifies the professional services, costs, and fees required to fund specific plan preparation and annexation services needed to allow future development in the Fee Program Area.

Nexus Test
The paragraphs below demonstrate how the Specific Plan and Annexation Fee meets the AB 1600 nexus requirements presented in the Nexus Study.
77 CCSP-South Financing Plan & Nexus Study 32 March 19, 2025 Identify the purpose of the fee. The purpose of the Specific Plan and Annexation Fee is to fund professional services costs attributable to the backbone infrastructure and public facilities needed to serve new development in the Fee Program Area.

Identify the use of the fee. The Specific Plan and Annexation Fee will be used to reimburse landowners and developers – who have already paid for the entire Fee Program Area specific plan and annexation services costs – for the portion of those costs that are not their fair share obligation. The total costs are identified in Table 7 of Appendix 2.

Determine how there is a reasonable relationship between the fee’s use and the type of development project on which the fee is imposed. As residential and commercial development occurs in the Fee Program Area, the landowners and developers who paid the specific plan and annexation services costs will need to be reimbursed. The use of fee revenue from the Fee Program to reimburse those landowners and developers who paid for those costs will fulfill an obligation that other landowners and developers have to pay their fair share of those costs.

Determine how there is a reasonable relationship between the need for the public facility and the type of development project on which the fee is imposed. Residential and commercial development in the Fee Program Area, to be constructed by landowners and developers who have not paid their fair share of specific plan and annexation services costs, will pay Fees to reimburse the landowners and developers who have already paid for those costs prior to the time this Fee Program is adopted.

Determine how there is a reasonable relationship between the amount of the fee and the cost of the public facility or portion of the public facility attributable to the development on which the fee is imposed. The Specific Plan and Annexation Fee is calculated so that the fees collected offset the professional services costs associated with backbone infrastructure and public facilities necessary to serve new development in the Fee Program Area.

Demand Variable: Acres
Costs associated with the Specific Plan and Annexation Fee are allocated to development based on developable acres. Table 3-7 below presents the demand variables assigned to each land use for the specific plan and annexation services costs. All developable land, whether residential or non-residential, will contribute to paying for, or reimbursing those who have already paid for, the specific plan and annexation services costs.
78 CCSP-South Financing Plan & Nexus Study 33 March 19, 2025 TABLE 3-7
DEVELOPABLE ACRE RATES – PROFESSIONAL SERVICES
Residential Land Uses
Allocation
per Acre
Low Density Residential 1.00
Medium Density Residential/Flex Use 1.00
High Density Residential 1.00
Non-Residential Land Uses
Allocation
per Acre
General Commercial – Retail 1.00
General Commercial – Other 1.00
Flex Use/General Commercial 1.00
Facility Needs and Cost Estimates
Preliminary professional services costs related to all of the backbone infrastructure and public facilities needed to serve development in the Fee Program Area and required to complete the South Development Area portion of the specific plan and annexation documents are summarized in Table 7 of Appendix 2. These professional services included planning, engineering, legal, public finance, and other similar services.

The total cost of these professional services is approximately $356,000. After accounting for an impact fee fund balance of zero, the net cost of the specific plan and annexation services allocated to the Fee Program is also approximately $356,000.

Calculation of Specific Plan and Annexation Fee
Table 7 in Appendix 2 presents the total specific plan and annexation services expenses; these professional service costs are allocated to future development. Dividing the $356,000 total specific plan and annexation services cost by the 90.2 developable acres within the South Development Area produces a cost per acre of $3,943.

Specific Plan and Annexation Fee
The far right column of Table 7 shows the calculation of the Specific Plan and Annexation Fee.

Applying the calculation methodology described above results in the following Specific Plan and Annexation Fees:
79 CCSP-South Financing Plan & Nexus Study 34 March 19, 2025 Residential Land Uses
 $615 per dwelling unit for Low Density Residential
 $391 per dwelling unit for Medium Density Residential/Flex Use  $196 per dwelling unit for High Density Residential
Non-Residential Land Uses
 $3,943 per acre for General Commercial - Retail
 $3,943 per acre for General Commercial - Other
 $3,943 per acre for Flex Use/General Commercial

80 CCSP-South Financing Plan & Nexus Study 35 March 19, 2025 Chapter 4

FINDINGS AND RECOMMENDATIONS

PUBLIC FACILITIES FINANCING PLAN
Total Impact Fees
The CCSP South Area Project-Specific DIF fees and the City CFF fees are presented together in Table 4-1 below. These fair share obligations are combined to show the total impact fee burden in the South Development Area related to City infrastructure on a per-unit and per-acre basis for both residential and non-residential land uses. These fees are established to cover all of the public facility costs and, therefore, assume no tax-exempt debt financing is issued to fund a portion of the costs.

TABLE 4-1
TOTAL DIF PLUS CFF FEES*
Land Use
ProjectSpecific
DIF Fees
City
CFF
Fees
Total
Impact
Fees
Residential (per unit)
Low Density $6,700 $36,800 $43,500
Medium Density/Flex Use $6,300 $36,800 $43,000
High Density $3,500 $21,400 $24,900

Burden-to-Value-Ratio
The Finance Plan analysis culminates with a preliminary determination regarding the financial feasibility of proposed development in the CCSP South Area. A common test used to gauge the financial viability of the Project is the burden-to-value ratio. Generally, a burden-to-value ratio that is less than approximately 15% in this area of the Central Valley is likely feasible.

The burden-to-value ratios shown in Table 4-2 below indicate that all South Area proposed land uses appear to be feasible using this 15% guideline. The first column of Table 4-2 reflects ratios based on the total Project-specific DIF Program fees plus CFF fees, as shown above in Table 4-1.

In addition to the total fees shown in Table 4-1, the second column includes estimated County and school fees (as well as reimbursement obligations that are relatively minor), and all of the ratios still land below 15%.
81 CCSP-South Financing Plan & Nexus Study 36 March 19, 2025 TABLE 4-2

BURDEN-TO-VALUE RATIOS
Land Use
ProjectSpecific
Plus CFF
Incl County and
School Fees, and
Reimbursements
Residential (per unit)
Low Density 7% 11%
Medium Density/Flex Use 9% 12%
High Density 10% 14%

Non-Residential (per acre)
Gen. Commercial – Retail 5% 7%
Gen. Commercial – Other 4% 6%
Flex Use/Gen. Commercial 4% 6%
Implementation
The CCSP identifies a program for both residential and non-residential growth within the South Development Area and will be subject to updates and revisions in future years as development applications are submitted and processed.

The CCSP and the PFFP are based on assumptions of land use, facility demands, facility standards and design, and cost estimates. Each of these assumptions may be subject to change in future years; therefore, the PFFP may also be revised to reflect these changes. The ongoing implementation of the PFFP will be parallel to the continued monitoring of the CCSP, and will require the same degree of time and effort to keep it current and useful. In this manner, the PFFP will guide the overall funding of community infrastructure required to serve the CCSP South Development Area.

1. Updates and Revisions
The PFFP should be updated each time there is a change in facility plans, land use plans, or cost estimates. When these items are revised, there will be a corresponding change in the fair share burden to each land use in the Project. Land use and facility changes will result in revisions to the benefit analysis and corresponding fee allocation to each land use. To the extent some properties in the CCSP South Development Area have been developed and paid their fair share prior to a program update, revisions will apply only to future new development. If facility costs are determined to be higher than estimated in the PFFP, the City will need to increase fees in future years and/or call on developers to fund the extra expenses based on the provisions of an acquisition agreement.

As the City adopts new ordinances or updates existing ordinances in future years, fees will be adjusted based on actual costs realized after construction bids have been received for public facilities. If actual costs are higher than expected, the City will have to increase fees and/or rely on the terms of an acquisition agreement to avoid a funding deficit in future years.
82 CCSP-South Financing Plan & Nexus Study 37 March 19, 2025

2. Action Items
Prior to commencement of development in the CCSP South Development Area, the City will need to adopt a fee ordinance or resolution implementing a CCSP South Area DIF fee for each type of capital facility or shared cost to be included in the CCSP South Area Fee Program. The initial ordinance will reflect fees based on information available at that time. Fees will be adjusted annually or on a more frequent basis to reflect actual costs and current cost estimates. Alternatively, the City could execute a development agreement, in accordance with Section 36-23.20 of the Oakdale Zoning Code and as envisioned in the Specific Plan, with Project landowners that, among other provisions, describes and quantifies the required fees.

Furthermore, the City will need to update its Capital Facilities Fee (CFF) program to, among other things, include applicable Project-specific infrastructure costs and to resolve any potential overlaps between the proposed CCSP South Area Fee Program and the CFF. In addition, land costs associated with each infrastructure type should be addressed as part of the CFF Program update and the creation of the proposed CCSP South Area Fee Program.

Pursuant to Section 66006 of the Government Code, the City could establish a separate CCSP South Area capital facility account and a unique fund for each type of public facility for which fees are collected. Establishment of this account will prevent commingling of the CCSP South Area fees with other City revenues and funds. Interest income earned by fee revenues in this account will be deposited in the account and applied to facility construction costs. Within one hundred eighty (180) days of the close of each fiscal year, the City will make information pertaining to the account [as required by Section 66006 (b)(1)] available to the public and will review this information at a regularly scheduled public hearing.

Finally, if a developer requests formation of a Mello-Roos CFD as discussed herein and the City concurs with that request, the City must form a financing team made up of experts in the various fields associated with implementation of such districts, including bond counsel, bond underwriter, and special tax consultant. The City and financing team will be responsible for forming the district, issuing bonds to pay for required facilities, and levying special taxes to ensure timely repayment of bonds.

DEVELOPMENT IMPACT FEE (DIF) PROGRAM
DIF Program Summary
Table 4-3 below summarizes the fees in the Development Impact Fee (DIF) Program as calculated in this report. Based on industry standards and the City’s prior experience regarding the costs to administer and maintain a fee program, a three percent (3.0%) administrative fee is 83 CCSP-South Financing Plan & Nexus Study 38 March 19, 2025 included to pay for these annual/periodic costs. It is anticipated that the CCSP South Development Area DIF Program will become effective January 2025.

TABLE 4-3

DIF PROGRAM SUMMARY
Land Use Water Streets
Parks
And
Gateways
Specific
Plan/
Annexation
Program
Admin
(3%)
Total
DIF
Residential (per unit)
Low Density $1,518 $1,007 $3,363 $615 $195 $6,699
Medium Density/Flex Use $1.518 $1,007 $3,174 $391 $183 $6,273 High Density $506 $668 $2,062 $196 $103 $3,535
Non-Residential (per acre)
Gen. Commercial – Retail $4,376 $12,210 $3,326 $3,943 $716 $24,571 Gen. Commercial – Other $2,502 $13,456 $3,326 $3,943 $697 $23,924 Flex Use/Gen. Commercial $2,502 $13,456 $3,326 $3,943 $697 $23,924 Implementation

1. Fee Implementation
According to the California Government Code, prior to levying a new fee or increasing an existing fee, a public agency must hold at least one open and public meeting; a public notice for this meeting must be posted at least 30 days prior to the meeting. At least 10 days prior to this meeting, the agency must make data on facility costs and funding sources available to the public. Notice of the time and place of the meeting, and a general explanation of the matter, are to be published in accordance with Section 6062a of the Government Code. The Nexus Study and fees established herein will be adopted through a City ordinance and resolution.

2. Fee Adjustments
The Development Impact Fees will be adjusted in future years to reflect revised facility standards, receipt of funding from alternative sources (e.g., state or federal grants, a Community Facilities District), revised costs, or changes in demographics, land uses, or development plans that could materially affect the results of the Nexus Study. If none of these circumstances apply and the Fees do not need to be adjusted for those purposes, at least annually the Fees should be adjusted to reflect the change in a predetermined index, such as the Engineering News Record 20-City or San Francisco Construction Cost Index (CCI). This will help to ensure that the Fee Program does not collect less than what is needed as facility costs rise due to inflation. All fees calculated in this Nexus Study are presented in year 2024 dollars.
84 CCSP-South Financing Plan & Nexus Study 39 March 19, 2025 The Fee Program land use categories utilized in the Nexus Study may not be applicable to specialized development projects in the City. For example, development of a cemetery, golf course, or church would not fall easily under any of the fee categories in this study. For specialized development projects, the City will review the impacts and decide on applicable fees.

3. Fee Credits or Reimbursements
The City may provide fee credits or possibly reimbursements to developers who dedicate land or construct facilities. Fee credits or reimbursements may be provided up to the cost of the improvement, as shown in an applicable improvement plan, subject to periodic inflation adjustments, or the actual cost paid by the developer, whichever is lower. For construction cost overruns, only that amount shown in the applicable improvement plan, subject to periodic inflation adjustments, should be credited or reimbursed. The City will evaluate the appropriate fee credit or reimbursement based on the value of the dedication or improvement. Credits or reimbursements may be made based on the priority of the capital improvements, as determined by the City. In some cases, repayment for constructed facilities that have low priority may be postponed. Fee credits and reimbursements will be determined by the City on a case-by-case basis.

4. Interfund Transfers
The City may allow for the transfer of fee revenues between fee funds. This will provide greater funding flexibility and facilitate the timely phasing of improvements by allowing fees to be combined and used as necessary. All interfund transfers must be repaid with interest.

5. Annual Administrative Duties
The Government Code requires a public agency to report, every year and every fifth year, certain financial information regarding their impact fees. Within 180 days after the last day of each fiscal year, the public agency must make the following information available for the past fiscal year:
a. A brief description of the type of fee in the account or fund b. The amount of the fee
c. The beginning and ending balance of the account or fund d. The amount of fee revenue collected and interest earned e. An identification of each public improvement on which fees were expended and the amount of expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees f. An identification of an approximate date, by which time construction of an improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement
85 CCSP-South Financing Plan & Nexus Study 40 March 19, 2025 g. A description of each interfund transfer or loan made from the account or fund, when it will be repaid, and at what interest rate h. The amount of any refunds made once it is determined that sufficient monies have been collected to fund all projects
The public agency must make this information available for public review and must also present it at the next regularly scheduled public meeting not less than 15 days after this information is made available to the public.

6. Fifth-Year Administrative Duties
For the fifth year following the first deposit into the fee account, and every five years thereafter, the public agency must make the following findings with respect to any remaining funds in the fee accounts:
a. Identify the purpose to which the fee is to be put
b. Demonstrate a reasonable relationship between the fee and the purpose for which it is charged
c. Identify all sources and amounts of funding anticipated to complete the financing of any incomplete improvements
d. Designate the approximate dates on which funding is expected to be deposited into the appropriate accounts or funds
As with the annual report, the five-year report must be made public within 180 days after the end of the public agency’s fiscal year and must be reviewed at the next regularly scheduled public meeting. The City must make these findings; otherwise, the law states that the City must refund the fee revenue to the then current owners of applicable development projects.

7. Assembly Bill No. 1483
On October 9, 2019, Governor Gavin Newsom signed Assembly Bill No. 1483 (“AB 1483”), adding Section 65940.1 to the California Government Code (GC). As it relates to development impact fees, a city, county, or special district that has an internet website shall make the following available on its website:
 A current schedule of fees, exactions, or affordability requirements imposed by the city, county, or special district, including any dependent special district, applicable to a proposed housing development project, which shall be presented in a manner that clearly identifies the fees, exactions, or affordability requirements that apply to each parcel.
 The current and five previous annual fee reports, or the current and five previous annual financial reports, that were required pursuant to subdivision (b) of Section 66006 and subdivision (d) of Section 66013 of the GC. 86 CCSP-South Financing Plan & Nexus Study 41 March 19, 2025  An archive of impact fee nexus studies, cost of service studies, or equivalent, conducted by the public agency on or after January 1, 2018. A cost of service study means the data provided to the public pursuant to subdivision (a) of Section 66016 of the GC.

AB 1483 defines a housing development project as consisting of: (a) residential units only; or (b) mixed-use developments consisting of residential and non-residential land uses with at least two-thirds of the square footage designated for residential use; or (c) transitional housing or supportive housing. AB 1483 also requires a city, county, or special district to update this information on their website within 30 days of any changes made to the information.

8. Assembly Bill No. 602
On September 28, 2021, Assembly Bill No. 602 (“AB 602”) was signed into law and became effective starting January 1, 2022. The law establishes additional procedural and transparency requirements on public agencies when establishing new fees or increasing existing development impact fees. AB 602 amends Government Code Sections 65940.1 and 66019, and adds Government Code Section 66016.5 and Health and Safety Code Section 50466.5. Following are some of the most significant requirements imposed by AB 602.

New Requirements For Nexus Studies
 When applicable, the nexus study shall identify the existing level of service (LOS) for the public facility, identify the proposed new level of service, and explain why the new level of service is appropriate.
 If a nexus study supports an increase to an existing fee, the public agency shall review the assumptions of the nexus study supporting the original fee and evaluate the amount of fee revenue collected under the original fee.  Large jurisdictions – for example, counties that have a population greater than 250,000 residents – must adopt a capital improvement plan as a part of the nexus study.
 Nexus studies adopted after July 1, 2022, shall calculate a fee imposed on a housing development that is proportionate to the square footage of the proposed units of the development, or the nexus study must make findings that an alternative fee calculation methodology creates a reasonable relationship between the fee charged and the burden posed by the development.
 This section of the impact fee requirements does not apply to any fees or charges pursuant to Government Code Section 60013, which includes water and sewer connection fees and capacity charges.
87 CCSP-South Financing Plan & Nexus Study 42 March 19, 2025 New Transparency Requirements For Public Agencies
 Fees must be posted to the public agency’s website within 30 days of any change in the fees.
 Public agencies must post to their website the current and five previous annual impact fee accounting reports that are required pursuant to Government Code Section 66006.
 Public agencies must post to their website all nexus studies, cost of service studies, or equivalent studies that were conducted on or after January 1, 2018.

New Nexus Study Procedural Requirements
 Nexus studies must be updated at least every eight years, from the period beginning on January 1, 2022.
 Nexus studies and impact fees must be adopted at a public hearing with at least a 30-day notice (this is an increase from what was a 10-day requirement).  Members of the public may submit evidence that the nexus findings in the nexus study are insufficient; the public agency must consider all such evidence.
88 APPENDIX 1

PFFP TABLES
89 Table 1
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanLand Use, Demographics, and Value Assumptions Average
Gross Units Total Persons/ Total Value per Total
Land Use Acres1 per Acre Units Household Population Unit 2 Value South Development Area
ResidentialLow Density Residential 33.9 6.4 217 3.00 651 $600,000 $130,200,000Medium Density Residential/Flex Use 18.6 10.1 187 3.00 561 $500,000 $93,500,000 High Density Residential 5.3 20.1 106 2.00 212 $250,000 $26,500,000 Subtotal 57.7 510 1,424 $250,200,000 Gross Total Square Feet/ Total Value per Total
Acres 1 F.A.R. Building SF Job Jobs Building SF 2 Value Non-Residential
General Commercial - Retail 3 5.7 0.30 74,463 400 186 $300 $22,339,000General Commercial - Other 3 5.7 0.30 74,463 300 248 $300 $22,339,000Flex Use/Gen. Commercial 21.1 0.30 275,621 300 919 $300 $82,686,000 Subtotal 32.5 424,546 1,353 $127,364,000 Total South Development Area 90.2 $377,564,000
1 Gross acres do not include the acreage associated with major roads, parks, and open space.2 Value is defined as developed value.3 Assumes 50% of proposed General Commercial uses will be retail uses and the remaining 50% will be other uses.

Sources: Crane Crossing Specific Plan; Oakdale CFF Nexus Study (January 8, 2016); JB Anderson; Florsheim; Colliers; CoSol; Goodwin Consulting Group 09/30/2024 90 Table 2
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanSummary of Infrastructure Costs Construction Mark-Up
Item Costs (50%) Total CostWater Improvements $505,950 $252,975 $758,925Storm Drainage Improvements -- -- -- Sewer Improvements -- -- -- Street Improvements $605,160 $302,580 $907,740Park and City Gateway Improvements $1,100,000 $550,000 $1,650,000 Total Infrastructure Costs $2,211,110 $1,105,555 $3,316,665Specific Plan and Annexation Services2 $355,718 Total Infrastructure + Specific Plan/Annexation Costs $3,672,383Fee Program Administration (3% of Costs) $110,171Total Fee Program Costs $3,782,554 1 Includes a cost contingency plus soft costs such as design and engineering, construction management, and inspection.2 Includes $229,718 in costs already paid plus $126,000 for current GCG, JB Anderson, and MCR Engineering services.

Sources: City of Oakdale; MCR Engineering; Goodwin Consulting Group 09/30/2024 1 91
Table 3
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanCapital Facility and Specific Plan Benefit Units Cost
Categories:

Benefit
Land Use Units:ResidentialLow Density Residential 555 per unit 0.40 per acre 97 per unit 1.01 per unit 3.00 per unit 1.00 per acreMedium Density Residential/Flex Use 555 per unit 0.40 per acre 97 per unit 1.01 per unit 3.00 per unit 1.00 per acreHigh Density Residential 185 per unit 0.50 per acre 80 per unit 0.67 per unit 2.00 per unit 1.00 per acreNon-ResidentialGeneral Commercial - Retail 1,600 per acre 0.70 per acre 720 per acre 12.25 per acre 1.00 per acre General Commercial - Other 915 per acre 0.70 per acre 320 per acre 13.50 per acre 1.00 per acre Flex Use/Gen. Commercial 915 per acre 0.70 per acre 320 per acre 13.50 per acre 1.00 per acre Sources: Oakdale CFF Nexus Study (January 8, 2016); Goodwin Consulting Group 09/30/2024 n/an/an/a
per Day
Peak Hour
Trip DUEs
Acres
Runoff
Drainage Sewer Street
per Day Factor
Gallons
Storm
Gallons
Water
Parks
Gateways
Persons per
Household
Specific Plan
and Annexation
Acres
92 Table 4
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanCost Allocation of Water Improvements Total
Gross Gallons Gallons Percent Total Cost per
Land Use Units Acres per Day per Day Allocation Costs Unit/Acre Total Cost $758,925
Residential per Unit per Unit
Low Density Residential 217 33.9 555 120,435 43.41% $329,418 $1,518Medium Density Residential/Flex Use 187 18.6 555 103,785 37.41% $283,876 $1,518High Density Residential 106 5.3 185 19,610 7.07% $53,638 $506Subtotal 510 57.7 243,830 87.88% $666,932Non-Residential per Acre per AcreGeneral Commercial - Retail 74,463 5.7 1,600 9,120 3.29% $24,945 $4,376 General Commercial - Other 74,463 5.7 915 5,214 1.88% $14,261 $2,502 Flex Use/Gen. Commercial 275,621 21.1 915 19,299 6.96% $52,787 $2,502Subtotal 424,546 32.5 33,632 12.12% $91,993South Development Area Total 90.2 277,462 100.00% $758,925 Source: Goodwin Consulting Group 09/30/2024
South Development Area
93 Table 5
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanCost Allocation of Street Improvements Total
Gross Peak Hour Peak Hour Percent Total Cost per
Land Use Units Acres Trip EDUs Trip EDUs Allocation Costs Unit/Acre Total Cost $907,740
Residential per Unit per Unit
Low Density Residential 217 33.9 1.01 219.2 24.07% $218,461 $1,007Medium Density Residential/Flex Use 187 18.6 1.01 188.9 20.74% $188,259 $1,007High Density Residential 106 5.3 0.67 71.0 7.80% $70,790 $668Subtotal 510 57.7 479.1 52.60% $477,511Non-Residential per Acre per AcreGeneral Commercial - Retail 74,463 5.7 12.25 69.8 7.67% $69,599 $12,210General Commercial - Other 74,463 5.7 13.50 77.0 8.45% $76,701 $13,456 Flex Use/Gen. Commercial 275,621 21.1 13.50 284.9 31.28% $283,929 $13,456Subtotal 424,546 32.5 431.6 47.40% $430,229 South Development Area Total 90.2 910.7 100.00% $907,740 Source: Goodwin Consulting Group 09/30/2024
South Development Area
94 Table 6-A
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanCost Allocation of Park Improvements Total
Gross Persons per Persons Percent Total Cost per
Land Use Units Acres Household Served Allocation Costs Unit/Acre Total Cost $1,350,000
Residential per Unit per Unit
Low Density Residential 217 33.9 3.00 651 45.72% $617,170 $2,844Medium Density Residential/Flex Use 187 18.6 3.00 561 39.40% $531,847 $2,844 High Density Residential 106 5.3 2.00 212 14.89% $200,983 $1,896Subtotal 510 57.7 1,424 100.00% $1,350,000Non-Residential per Acre per Acre General Commercial - Retail 74,463 5.7 -- -- -- -- --
General Commercial - Other 74,463 5.7 -- -- -- -- --
Flex Use/Gen. Commercial 275,621 21.1 -- -- -- -- --
Subtotal 424,546 32.5 -- -- -- South Development Area Total 90.2 1,424 100.00% $1,350,000 Source: Goodwin Consulting Group 09/30/2024
South Development Area
95 Table 6-B
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanCost Allocation of City Gateway Improvements Gross Total Percent Total Cost per
Land Use Units Acres Acres Acres Allocation Costs Unit/Acre Total Cost $300,000
Residential per Acre per Unit
Low Density Residential 217 33.9 1.00 33.9 37.55% $112,637 $519Medium Density Residential/Flex Use 187 18.6 1.00 18.6 20.57% $61,723 $330High Density Residential 106 5.3 1.00 5.3 5.85% $17,559 $166 Subtotal 510 57.7 57.7 63.97% $191,919
Non-Residential per Acre per Acre
General Commercial - Retail 74,463 5.7 1.00 5.7 6.32% $18,956 $3,326 General Commercial - Other 74,463 5.7 1.00 5.7 6.32% $18,956 $3,326Flex Use/Gen. Commercial 275,621 21.1 1.00 21.1 23.39% $70,170 $3,326Subtotal 424,546 32.5 32.5 36.03% $108,081 South Development Area Total 90.2 90.2 100.00% $300,000 Source: Goodwin Consulting Group 09/30/2024
South Development Area
96 Table 7
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanCost Allocation of Specific Plan and Annexation Services Gross Total Percent Total Cost per
Land Use Units Acres Acres Acres Allocation Costs Unit/Acre Total Cost $355,718
Residential per Acre per Unit
Low Density Residential 217 33.9 1.00 33.9 37.55% $133,557 $615Medium Density Residential/Flex Use 187 18.6 1.00 18.6 20.57% $73,186 $391High Density Residential 106 5.3 1.00 5.3 5.85% $20,820 $196 Subtotal 510 57.7 57.7 63.97% $227,563
Non-Residential per Acre per Acre
General Commercial - Retail 74,463 5.7 1.00 5.7 6.32% $22,476 $3,943 General Commercial - Other 74,463 5.7 1.00 5.7 6.32% $22,476 $3,943Flex Use/Gen. Commercial 275,621 21.1 1.00 21.1 23.39% $83,202 $3,943Subtotal 424,546 32.5 32.5 36.03% $128,155 South Development Area Total 90.2 90.2 100.00% $355,718 Source: Goodwin Consulting Group 09/30/2024
South Development Area
97 Table 8
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanProject-Specific Cost Allocation Summary Cost Storm Parks Specific Plan Total Cost Total Including 3% Total Costs Categories: Water Drainage Sewer Streets Gateways & Annexation Allocation Costs Admin Cost Plus Admin Benefit Gallons Runoff Gallons Peak Hour Persons per
Units: per Day Factor per Day Trip DUEs Household Acres Acres
Capital Costs: $758,925 $0 $0 $907,740 $1,650,000 $355,718 $3,672,383 $110,171 $3,782,554 Residential per Unit per Unit
Low Density Residential $1,518 -- -- $1,007 $3,363 $615 $6,503 $1,411,243 $6,699 $1,453,581 Medium Density Residential/Flex Use $1,518 -- -- $1,007 $3,174 $391 $6,090 $1,138,891 $6,273 $1,173,058 High Density Residential $506 -- -- $668 $2,062 $196 $3,432 $363,791 $3,535 $374,704 Non-Residential per Acre per Acre
General Commercial - Retail $4,376 -- -- $12,210 $3,326 $3,943 $23,855 $135,976 $24,571 $140,055General Commercial - Other $2,502 -- -- $13,456 $3,326 $3,943 $23,227 $132,394 $23,924 $136,366 Flex Use/Gen. Commercial $2,502 -- -- $13,456 $3,326 $3,943 $23,227 $490,088 $23,924 $504,790Total South Development Area $3,672,383 $3,782,554 Source: Goodwin Consulting Group 09/30/2024
Cost per Unit
Cost per Acre
98 Table 9
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanCity Capital Facilities Fees Waste- Storm Parks and General CFF Total
Land Use Streets Water Water Drainage Police Fire Recreation Government Admin City Fees Prior Fees 1
ResidentialLow Density Residential $4,865 $2,009 $7,282 $1,027 $982 $1,230 $8,917 $1,066 $548 $27,926Medium Density Residential/Flex Use $4,865 $2,009 $7,282 $1,027 $982 $1,230 $8,917 $1,066 $548 $27,926 High Density Residential $3,227 $1,659 $2,438 $494 $655 $820 $5,945 $711 $319 $16,268Non-Residential General Commercial - Retail $5.42 $0.89 $1.62 $0.83 $0.25 $0.31 -- $0.27 $0.19 $9.78 General Commercial - Other $4.61 $0.31 $0.90 $0.64 $0.33 $0.41 -- $0.36 $0.15 $7.71 Flex Use/Gen. Commercial $4.61 $0.31 $0.90 $0.64 $0.33 $0.41 -- $0.36 $0.15 $7.71 8-Yr ENR Escalation Total Compounded
Year of Increase (April) 2016 2017 2018 2019 2020 2021 2022 2023 2024 Escalation ENR 20-City Construction Cost Index 10,279 10,678 10,971 11,228 11,412 11,849 12,899 13,230 13,532 Amount of Increase 3.9% 2.7% 2.3% 1.6% 3.8% 8.9% 2.6% 2.3% 31.6% Adjusted Fees 2
ResidentialLow Density Residential $6,405 $2,645 $9,587 $1,352 $1,293 $1,619 $11,739 $1,403 $721 $36,764Medium Density Residential/Flex Use $6,405 $2,645 $9,587 $1,352 $1,293 $1,619 $11,739 $1,403 $721 $36,764 High Density Residential $4,248 $2,184 $3,210 $650 $862 $1,080 $7,826 $936 $420 $21,416Non-Residential General Commercial - Retail $7.14 $1.17 $2.13 $1.09 $0.33 $0.41 -- $0.36 $0.25 $12.88 General Commercial - Other $6.07 $0.41 $1.18 $0.84 $0.43 $0.54 -- $0.47 $0.20 $10.15 Flex Use/Gen. Commercial $6.07 $0.41 $1.18 $0.84 $0.43 $0.54 -- $0.47 $0.20 $10.15 1 Prior Fees are taken directly from the City's Capital Facilities Fee (CFF) Updated Nexus Study dated January 8, 2016, and reflect the City's CFF program amounts prior to being adjusted.2 Adjusted Fees apply an ENR escalation for eight years (from 2016 to 2024) to the Prior Fees to determine the current fees that were established by City Council on March 3, 2025.

Sources: City of Oakdale Capital Facilities Fee Updated Nexus Study (January 8, 2016); City Council Resolution 2025-016; Goodwin Consulting Group 03/19/2025 per Unit
per Building Square Foot
per Unit
per Building Square Foot
99 Table 10
City of OakdaleCrane Crossing Specific Plan - South AreaPublic Facilities Financing PlanTotal Project-Specific Fees plus CFF Fees Fees per Unit
CCSP South or Gross Acre
Project- City Total Fees Total Amount as % of
Specific CFF per Unit or of Fees Estimated Developed
Fees Fees Gross Acre to Collect Value 1 Value
Residential per Unit
Low Density Residential $6,699 $36,764 $43,463 $9,431,369 $600,000 7.2%Medium Density Residential/Flex Use $6,273 $36,764 $43,037 $8,047,926 $500,000 8.6%High Density Residential $3,535 $21,416 $24,951 $2,644,800 $250,000 10.0%Subtotal $20,124,095Non-Residential per Acre General Commercial - Retail $24,571 $168,259 $192,830 $1,099,132 $3,920,000 4.9%General Commercial - Other $23,924 $132,596 $156,519 $892,160 $3,920,000 4.0%Flex Use/Gen. Commercial $23,924 $132,585 $156,509 $3,302,344 $3,920,000 4.0%Subtotal $5,293,636Total $25,417,731 1 Per-acre values are based on the value per building square foot and average FAR assumptions for each non-residential land use shown in Table 1.

Source: Goodwin Consulting Group 03/19/2025
Fees per Unit
Fees per Acre
per Unit
per Acre
100
APPENDIX 2

NEXUS STUDY TABLES
101
Table 1
City of OakdaleCrane Crossing Specific Plan - South AreaDevelopment Impact Fee (DIF) Nexus StudyDIF Program Summary (Effective January 2025)
Parks and Specific Plan/ Program Total
Water Streets Gateways Annexation Admin (3%) DIF
Residential
Low Density Residential $1,518 $1,007 $3,363 $615 $195 $6,699 Medium Density Residential/Flex Use $1,518 $1,007 $3,174 $391 $183 $6,273High Density Residential $506 $668 $2,062 $196 $103 $3,535 Non-ResidentialGeneral Commercial - Retail $4,376 $12,210 $3,326 $3,943 $716 $24,571General Commercial - Other $2,502 $13,456 $3,326 $3,943 $697 $23,924 Flex Use/Gen. Commercial $2,502 $13,456 $3,326 $3,943 $697 $23,924 Source: Goodwin Consulting Group 10/25/2024
Fee per Dwelling Unit
Fee per Acre
102
Table 2
City of OakdaleCrane Crossing Specific Plan - South AreaDevelopment Impact Fee (DIF) Nexus StudyLand Use and Demographic Assumptions Average
Gross Units Total Persons/ Total
Land Use Acres1 per Acre Units Household Population
Incremental Future Development at Buildout of DIF Program Area ResidentialLow Density Residential 33.9 6.4 217 3.00 651 Medium Density Residential/Flex Use 18.6 10.1 187 3.00 561 High Density Residential 5.3 20.1 106 2.00 212
Subtotal 57.7 510 1,424
Gross Total Square Feet/ Total
Acres 1 F.A.R. Building SF Job Jobs
Non-Residential
General Commercial - Retail 2 5.7 0.30 74,463 400 186
General Commercial - Other 2 5.7 0.30 74,463 300 248Flex Use/Gen. Commercial 21.1 0.30 275,621 300 919 Subtotal 32.5 424,546 1,353Total South Development Area 90.2 1 Gross acres do not include the acreage associated with major roads, parks, and open space.2 Assumes 50% of proposed General Commercial uses will be retail uses and the remaining 50% will be other uses.

Sources: Crane Crossing Specific Plan; Oakdale CFF Nexus Study (January 8, 2016); JB Anderson; Goodwin Consulting Group 10/25/2024 103
Table 3
City of OakdaleCrane Crossing Specific Plan - South AreaDevelopment Impact Fee (DIF) Nexus StudyCapital Improvement Plan Cost Summary Impact
Construction Mark-Up Fee Fund
Item Costs (50%) Total Cost Balance Net Cost
Water Improvements $505,950 $252,975 $758,925 $0 $758,925Street Improvements $605,160 $302,580 $907,740 $0 $907,740Park and City Gateway Improvements $1,100,000 $550,000 $1,650,000 $0 $1,650,000 Total Infrastructure Costs $2,211,110 $1,105,555 $3,316,665 $0 $3,316,665 Specific Plan and Annexation Services2 $355,718 $0 $355,718 Total Infrastructure + Specific Plan Costs $3,672,383 $0 $3,672,383Fee Program Administration (3% of Costs) $110,171 $0 $110,171Total Fee Program Costs $3,782,554 $0 $3,782,554 1 Includes a cost contingency plus soft costs such as design and engineering, construction management, and inspection.2 Includes $229,718 in costs already paid plus $126,000 for current GCG, JB Anderson, and MCR Engineering services.

Sources: City of Oakdale; MCR Engineering; Goodwin Consulting Group 10/25/2024 1 104
Table 4
City of OakdaleCrane Crossing Specific Plan - South AreaDevelopment Impact Fee (DIF) Nexus StudyWater Improvements Total
Gross Gallons Gallons Percent Total
Land Use Units Acres per Day per Day Allocation Costs
Total Cost $758,925
Residential per Unit per Unit
Low Density Residential 217 33.9 555 120,435 43.41% $329,418 $1,518Medium Density Residential/Flex Use 187 18.6 555 103,785 37.41% $283,876 $1,518High Density Residential 106 5.3 185 19,610 7.07% $53,638 $506Subtotal 510 57.7 243,830 87.88% $666,932Non-Residential per Acre per AcreGeneral Commercial - Retail 74,463 5.7 1,600 9,120 3.29% $24,945 $4,376 General Commercial - Other 74,463 5.7 915 5,214 1.88% $14,261 $2,502 Flex Use/Gen. Commercial 275,621 21.1 915 19,299 6.96% $52,787 $2,502Subtotal 424,546 32.5 33,632 12.12% $91,993South Development Area Total 90.2 277,462 100.00% $758,925 Source: Goodwin Consulting Group 10/25/2024
South Development Area
Impact Fee
per Unit
or Acre
105
Table 5
City of OakdaleCrane Crossing Specific Plan - South AreaDevelopment Impact Fee (DIF) Nexus StudyStreet Improvements Total
Gross Peak Hour Peak Hour Percent Total
Land Use Units Acres Trip EDUs Trip EDUs Allocation Costs Total Cost $907,740
Residential per Unit per Unit
Low Density Residential 217 33.9 1.01 219.2 24.07% $218,461 $1,007Medium Density Residential/Flex Use 187 18.6 1.01 188.9 20.74% $188,259 $1,007High Density Residential 106 5.3 0.67 71.0 7.80% $70,790 $668Subtotal 510 57.7 479.1 52.60% $477,511 Non-Residential per Acre per Acre
General Commercial - Retail 74,463 5.7 12.25 69.8 7.67% $69,599 $12,210General Commercial - Other 74,463 5.7 13.50 77.0 8.45% $76,701 $13,456 Flex Use/Gen. Commercial 275,621 21.1 13.50 284.9 31.28% $283,929 $13,456Subtotal 424,546 32.5 431.6 47.40% $430,229South Development Area Total 90.2 910.7 100.00% $907,740 Source: Goodwin Consulting Group 10/25/2024
South Development Area
Impact Fee
per Unit
or Acre
106
Table 6-A
City of OakdaleCrane Crossing Specific Plan - South AreaDevelopment Impact Fee (DIF) Nexus StudyPark Improvements Total
Gross Persons per Persons Percent Total
Land Use Units Acres Household Served Allocation Costs
Total Cost $1,350,000
Residential per Unit per Unit
Low Density Residential 217 33.9 3.00 651 45.72% $617,170 $2,844 Medium Density Residential/Flex Use 187 18.6 3.00 561 39.40% $531,847 $2,844High Density Residential 106 5.3 2.00 212 14.89% $200,983 $1,896 Subtotal 510 57.7 1,424 100.00% $1,350,000
Non-Residential per Acre per Acre
General Commercial - Retail 74,463 5.7 -- -- -- -- --
General Commercial - Other 74,463 5.7 -- -- -- -- --
Flex Use/Gen. Commercial 275,621 21.1 -- -- -- -- --
Subtotal 424,546 32.5 -- -- -- South Development Area Total 90.2 1,424 100.00% $1,350,000 Source: Goodwin Consulting Group 10/25/2024
South Development Area
Impact Fee
per Unit
or Acre
107
Table 6-B
City of OakdaleCrane Crossing Specific Plan - South AreaDevelopment Impact Fee (DIF) Nexus StudyCity Gateway Improvements Gross Total Percent Total
Land Use Units Acres Acres Acres Allocation Costs
Total Cost $300,000
Residential per Acre per Unit
Low Density Residential 217 33.9 1.00 33.9 37.55% $112,637 $519Medium Density Residential/Flex Use 187 18.6 1.00 18.6 20.57% $61,723 $330High Density Residential 106 5.3 1.00 5.3 5.85% $17,559 $166 Subtotal 510 57.7 57.7 63.97% $191,919Non-Residential per Acre per Acre General Commercial - Retail 74,463 5.7 1.00 5.7 6.32% $18,956 $3,326 General Commercial - Other 74,463 5.7 1.00 5.7 6.32% $18,956 $3,326 Flex Use/Gen. Commercial 275,621 21.1 1.00 21.1 23.39% $70,170 $3,326Subtotal 424,546 32.5 32.5 36.03% $108,081 South Development Area Total 90.2 90.2 100.00% $300,000 Source: Goodwin Consulting Group 10/25/2024
South Development Area
Impact Fee
per Unit
or Acre
108
Table 7
City of OakdaleCrane Crossing Specific Plan - South AreaDevelopment Impact Fee (DIF) Nexus StudySpecific Plan and Annexation Services Gross Total Percent Total
Land Use Units Acres Acres Acres Allocation Costs
Total Cost $355,718
Residential per Acre per Unit
Low Density Residential 217 33.9 1.00 33.9 37.55% $133,557 $615Medium Density Residential/Flex Use 187 18.6 1.00 18.6 20.57% $73,186 $391High Density Residential 106 5.3 1.00 5.3 5.85% $20,820 $196 Subtotal 510 57.7 57.7 63.97% $227,563Non-Residential per Acre per Acre General Commercial - Retail 74,463 5.7 1.00 5.7 6.32% $22,476 $3,943 General Commercial - Other 74,463 5.7 1.00 5.7 6.32% $22,476 $3,943 Flex Use/Gen. Commercial 275,621 21.1 1.00 21.1 23.39% $83,202 $3,943Subtotal 424,546 32.5 32.5 36.03% $128,155 South Development Area Total 90.2 90.2 100.00% $355,718 Source: Goodwin Consulting Group 10/25/2024
Impact Fee
per Unit
or Acre
South Development Area
109
APPENDIX 3

CAPITAL IMPROVEMENT PLAN
(FROM MCR ENGINEERING)
110
Prepared by MCR Engineering, Inc.

No. Description Quantity Unit Cost Gross Cost In‐Tract CFF CCSP Fee A. CRANE ROAD (SR1)

1. Dry Utilities 2,550 LF $ 150.00 $ 382,500 $ 382,500

2. Demo Existing Pavement 94,350 SF $ 1.00 $ 94,350 $ 94,350

3. Storm Drainage 1,275 LF $ 120.00 $ 153,000 $ 153,000

4. Pavement & Subgrade 127,500 SF $ 6.50 $ 828,750 $ 828,750

5. Median Curb 1,200 LF $ 40.00 $ 48,000 $ 48,000

6. Curb & Gutter 5,100 LF $ 50.00 $ 255,000 $ 255,000

7. Sidewalk 12,750 SF $ 15.00 $ 191,250 $ 191,250

8. Class I Bike Path 25,500 SF $ 6.00 $ 153,000 $ 153,000

9. Street Lights 8 EA 12,000.00 $ $ 96,000 $ 96,000

10. Landscaping 112,200 SF $ 4.00 $ 448,800 $ 448,800

11. Striping & Signage 2,550 LF $ 20.00 $ 51,000 $ 51,000

12. Traffic Control 2,550 LF $ 20.00 $ 51,000 $ 51,000

13. Erosion Control 2,550 LF $ 20.00 $ 51,000 $ 51,000 $ 2,803,650 $ ‐ $ 2,803,650 $ ‐ B. REED ROAD (SR2)

1. Dry Utilities 720 LF $ 150.00 $ 108,000 $ 108,000

2. Demo Existing Pavement 21,600 SF $ 1.00 $ 21,600 $ 21,600

3. Storm Drainage 360 LF $ 120.00 $ 43,200 $ 43,200

4. Pavement & Subgrade 26,640 SF $ 6.50 $ 173,160 $ 173,160

5. Curb & Gutter 1,440 LF $ 50.00 $ 72,000 $ 72,000

6. Sidewalk 7,200 SF $ 15.00 $ 108,000 $ 108,000

7. Street Lights 3 EA 12,000.00 $ $ 36,000 $ 36,000

8. Striping & Signage 720 LF $ 20.00 $ 14,400 $ 14,400

9. Traffic Control 720 LF $ 20.00 $ 14,400 $ 14,400

10. Erosion Control 720 LF $ 20.00 $ 14,400 $ 14,400 $ 605,160 $ ‐ $ ‐ $ 605,160 C. WATER

1. 12" Water (SW5) 2,180 LF $ 130.00 $ 283,400 $ 283,400

2. 10" Water (SW6) 830 EA $ 85.00 $ 70,550 $ 70,550

3. Connect to Existing 8" Water (SW1‐4) 4 EA $ ‐ $ ‐ $ ‐

4. 10" Valves (SW6) 3 EA 7,500.00 $ $ 22,500 $ 22,500

5. 12" Valves (SW5) 5 EA 11,500.00 $ $ 57,500 $ 57,500

6. Fire Hydrants (SW5‐6) 6 EA 12,000.00 $ $ 72,000 $ 72,000 $ 505,950 $ ‐ $ ‐ $ 505,950 D. SEWER

1. 8" Sewer (SWW5‐6) 0 LF $ ‐ $ ‐ $ ‐

2. 8" Lateral (SWW1‐4) 0 LF $ ‐ $ ‐ $ ‐

3. Sewer Manhole (SWW5‐6) 0 EA $ ‐ $ ‐ $ ‐
$ ‐ $ ‐ $ ‐ $ ‐
E. STORM

1. 12" Storm Drain Force Main (SSD1) 2,550 LF $ 150.00 $ 382,500 $ 382,500

2. Park 3 French Drain (SDD2) 0 LF $ ‐ $ ‐ $ ‐

3. Park 4 Basin (SDD3) 0 CY $ ‐ $ ‐ $ ‐

4. Park 4 French Drain (SDD4) 0 LF $ ‐ $ ‐ $ ‐ $ 382,500 $ ‐ $ 382,500 $ ‐ F. SOUTH PARKS (SP1‐2)

1. Land Cost 1.5 AC 250,000.00 $ $ 375,000 $ 375,000

2. Park Development 1.5 AC 350,000.00 $ $ 525,000 $ 525,000 $ 900,000 $ 900,000
G. CITY GATEWAY (SO1)

1. F Street and Crane Road 1.0 EA 200,000.00 $          $            200,000 $            200,000 $            200,000 $            200,000
GROSS COST    CFF      CCSP FEE
SUBTOTAL 5,397,260 $         $        3,186,150 $        2,211,110 CONTINGENCY & SOFT COSTS (50%) $        2,698,630 $        1,593,075 $        1,105,555 TOTAL 8,095,890 $         $        4,779,225 $        3,316,665 Crane Crossing (South) ‐ Backbone Infrastructure
1‐Dec‐23
111
APPENDIX 4

WEST F STREET

LBD MAP
112
113

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
ORDINANCE NO. XXXX
AN ORDINANCE OF THE OAKDALE CITY COUNCIL ADDING ARTICLE X TO CHAPTER 11

OF THE OAKDALE MUNICIPAL CODE TO AUTHORIZE A PLAN AREA FEE PROGRAM TO

FUND BACKBONE INFRASTRUCTURE, FACILITIES, AND ENTITLEMENT COSTS FOR

THE CRANE CROSSING SPECIFIC PLAN
WHEREAS, on March 3, 2014, the Oakdale City Council (“City Council”) adopted the Crane Crossing Specific Plan (“Specific Plan”), which sets forth a comprehensive land use and regulatory structure to guide future development of the area; and
WHEREAS, on March 3, 2014, the City Council certified an Environmental Impact Report (SCH No. 2011082051) (“EIR”) for the Oakdale 2030 General Plan, Climate Action Plan, Crane Crossing Specific Plan, and Sierra Pointe Specific Plan. The EIR is on file with the City; and WHEREAS, the Specific Plan is comprised of two (2) separate development areas covering approximately 262 acres, the northern area and the southern area, both located along the northwestern edge of the City; and
WHEREAS, the southern area of the Specific Plan (“South Development Area”) is approximately 92 acres, generally located along the north side of Highway 108/West F Street, at its intersection with Crane Road; and
WHEREAS, the northern area is approximately 171 acres and is located to the north of Pontiac Street, east of its intersection with Crane Road (“North Development Area”); and WHEREAS, in 2015, the South Development Area was annexed into the City of Oakdale, while the North Development Area has not yet been annexed into the City; and WHEREAS, the Specific Plan contemplates adoption of a Public Facilities Financing Plan and appropriate financing mechanisms to fund the backbone infrastructure required for development of the Specific Plan (Specific Plan, at Chapters 1.1, 5.1, 5.2, 5.5); and WHEREAS, the City has received development applications to commence development of the South Development Area, pursuant to which the applicant was required to pay for the costs of preparing the Public Facilities Financing Plan (“Financing Plan”) and Project-Specific Impact Fee Nexus Study (“Nexus Study”) in relation to the South Development Area; and WHEREAS, the Financing Plan is a long-term planning document that provides a detailed examination of the infrastructure and facilities required to serve the project, including costs and implementation measures, without causing unfunded burdens on the City’s General Fund. The Financing Plan further examines the infrastructure and facilities that will be funded by the Citywide Capital Facilities Fee Program, development within the South Development Area, and developerfunded in-tract costs; and WHEREAS, the Nexus Study describes the “Plan Area Fee Program” that will apply to the development of the South Development Area, to pay for costs including, but not limited to, water, streets, parks and gateways, specific plan and annexation costs, and program administration; and WHEREAS, the Plan Area Fee Program is subject to the requirements of the Mitigation Fee Act (specifically, Government Code § 66000 et seq. and Government Code § 66016.5); and WHEREAS, the Financing Plan and the Nexus Study advance and implement the development of the Specific Plan; and
114

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
ORDINANCE NO. XXXX
WHEREAS, upon annexation of the North Development Area, an additional Public Facilities Financing Plan and Project-Specific Impact Fee Nexus Study will need to be prepared; and WHEREAS, the City Council finds that the Financing Plan and the Nexus Study are considered part of the Specific Plan project, are fully within the scope of the certified EIR, and that no new circumstances or information require changes to the EIR. In addition, the Plan Area Fee Program is a financial mechanism to fund the costs of backbone infrastructure for the development of the Specific Plan and does not authorize or cause any direct or indirect physical change to the environment; and
WHEREAS, the City Council finds that the Plan Area Fee Program authorized and implemented under this Ordinance is consistent with and meets the requirements of California Government Code § 65450 et seq., Oakdale Municipal Code § 36-21, and the Mitigation Fee Act; and WHEREAS, in conjunction with this Ordinance, the City Council adopted a resolution to establish the Plan Area Fee Program for the South Development Area. The purpose of this Ordinance is to establish the regulatory framework for any plan area fee program adopted by the City that may apply to the development of the Specific Plan.

NOW, THEREFORE, THE CITY OF OAKDALE CITY COUNCIL ORDAINS AS FOLLOWS:

SECTION 1. ORDINANCE. The following Article X, to be titled Crane Crossing Specific Plan - Plan Area Fee Program, is hereby added to Chapter 11 of the Oakdale Municipal Code:
§ 11-88. Purpose. The purpose of this chapter is to authorize, establish, and impose a plan area fee program on new development within the Crane Crossing Specific Plan (Specific Plan). The plan area fee program may fund costs related to backbone infrastructure, facilities, and entitlements for the development of the Specific Plan. The plan area fee program intends to equitably distribute the burden of financing backbone infrastructure, facilities, and entitlements required for the development of the Specific Plan, without adversely impacting other areas of the City or causing unfunded burdens on the City’s General Fund.
§ 11-89. Establishment of Plan Area Fee Program. By resolution, the City Council may establish a plan area fee program to pay for backbone infrastructure, facilities, and entitlement costs related to the development of the Specific Plan or any portion thereof.

Any such plan area fee program shall be consistent with the corresponding public facilities financing plan and nexus study adopted by the City Council. The public facilities financing plan and nexus study shall identify the applicable area of the Specific Plan and specifically describe the infrastructure, facilities, and other cost components included in the plan area fee program. All reports, studies, and documentation concerning the plan area fee program shall be held on file with the City Clerk or the Public Services Department. § 11-90. Applicability. The plan area fee program authorized under this chapter is limited to development within the Specific Plan. The boundaries of the plan area fee program shall be specified in the corresponding public facilities financing plan and nexus study.

The plan area fee program authorized by this chapter is in addition to any other fees or charges required by law as a condition of new development. § 11-91. Creation of Fee Account. The plan area fees collected from the Specific Plan shall be held in a distinct plan area fee account. In accordance with the Mitigation Fee Act, the City shall maintain an accounting of the plan area fees collected and provide periodic reports on the status of the plan area fee fund. The accounting may include, but is not limited to, plan area fees collected, project expenses from the fee account, 115

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
ORDINANCE NO. XXXX
disbursements paid to participating developers, and fee credits and reimbursements outstanding and pending. The fee account shall bear interest at the rates available for city funds of similar type and consistent with City investment policy. § 11-92. Use of Fee Revenue. Revenues collected from the plan area fee program shall be used to fund eligible backbone improvements, facilities, and entitlement costs consistent with the corresponding public facilities financing plan and nexus study adopted by the City Council. Where any developer installs or advance funds backbone improvements, facilities, or entitlement costs included in the plan area fee program, such costs may be eligible for reimbursement from the City, subject to a reimbursement agreement executed between the developer and the City.
§ 11-93. Time of Payment. Unless required otherwise by law, the plan area fees shall be due and payable prior to issuance of a building permit. § 11-94. Administration. The City Manager or his or her designee shall administer the plan area fee program consistent with the public facilities financing plan, nexus study, and plan area fee schedule adopted by the City Council.
§ 11-95. Future Adjustments. Future adjustments to the plan area fee program may occur by resolution of the City Council. The plan area fee program is intended to be adjusted based on factors such as revised facility standards, funding from alternative sources, revised costs, changes in land uses or development plans, increases to construction costs, or increases to the price of goods and services. The City Manager or his or her designee is hereby authorized to bring a resolution to the City Council, as often as may be necessary, to ensure that the plan area fee program is maintained at adequate levels to support the buildout of the Specific Plan and to equitably distribute the cost burdens of the Specific Plan. The index used for future adjustments shall be specified in the public facilities financing plan and nexus study adopted for the plan area fee program.

SECTION 2. EFFECTIVE DATE. This Ordinance shall take effect thirty (30) days after its passage by the City Council and following the affirmative vote of a majority of the members of the City Council. Within fifteen (15) days of its adoption, a summary of the Ordinance shall be published in a newspaper of general circulation in the City of Oakdale, State of California, which summary shall include the names of those Councilmembers voting for and against the Ordinance.

A certified copy of the full text of such adopted Ordinance or amendment shall be on file in the office of the City Clerk.

SECTION 3. SEVERABILITY. If any action, subsection, sentence, clause, or phrase of this Ordinance shall be held invalid or unconstitutional by a court of competent jurisdiction, such invalidity shall not affect the validity of the remaining portions of this Ordinance that can be given effect without the invalid provisions.

The foregoing Ordinance was introduced at a regular meeting of the City Council of the City of Oakdale, held on the 21st day of April 2025, and adopted at a regular meeting of the City Council of the City of Oakdale held on the 5th day of May 2025, by the following vote:

AYES:

NAYS:

ABSENT:

ABSTAIN:
116

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
ORDINANCE NO. XXXX
APPROVED:
______________________
Cherilyn Bairos, Mayor
ATTEST:
______________________
Patrick Mondragon, City Clerk
117

CITY OF OAKDALE
CITY COUNCIL RESOLUTION 2025-__

A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL ADOPTING A PUBLIC

FACILITIES FINANCING PLAN AND PROJECT-SPECIFIC IMPACT FEE NEXUS STUDY

AND ESTABLISHING A PLAN AREA FEE IN RELATION TO THE SOUTH DEVELOPMENT

AREA OF THE CRANE CROSSING SPECIFIC PLAN
WHEREAS, on March 3, 2014, the Oakdale City Council (“City Council”) adopted the Crane Crossing Specific Plan (“Specific Plan”), which sets forth a comprehensive land use and regulatory structure to guide future development of the area; and
WHEREAS, on March 3, 2014, the City Council certified an Environmental Impact Report (SCH No. 2011082051) (“EIR”) for the Oakdale 2030 General Plan, Climate Action Plan, Crane Crossing Specific Plan, and Sierra Pointe Specific Plan. The EIR is on file with the City; and WHEREAS, the Specific Plan is comprised of two (2) separate development areas covering approximately 262 acres, the northern area and the southern area, both located along the northwestern edge of the City; and
WHEREAS, the southern area of the Specific Plan (“South Development Area”) is approximately 92 acres, generally located along the north side of Highway 108/West F Street, at its intersection with Crane Road; and
WHEREAS, the northern area is approximately 171 acres and is located to the north of Pontiac Street, east of its intersection with Crane Road (“North Development Area”); and WHEREAS, the Specific Plan contemplates adoption of a Public Facilities Financing Plan and appropriate financing mechanisms to fund the backbone infrastructure required for development of the Specific Plan (Specific Plan, at Chapters 1.1, 5.1, 5.2, 5.5); and WHEREAS, the City has received development applications to commence development of the South Development Area, pursuant to which the applicant was required to pay for the costs of preparing the Public Facilities Financing Plan (“Financing Plan”) and Project-Specific Impact Fee Nexus Study (“Nexus Study”) in relation to the South Development Area; and WHEREAS, the Financing Plan is a long-term planning document that provides a detailed examination of the infrastructure and facilities required to serve the project, including costs and implementation measures, without causing unfunded burdens on the City’s General Fund. The Financing Plan further examines the infrastructure and facilities that will be funded by the Citywide Capital Facilities Fee Program, development within the South Development Area, and developerfunded in-tract costs; and WHEREAS, the Nexus Study describes and contains the “Plan Area Fee” that will apply to the development of the South Development Area, to pay for costs including, but not limited to, water, streets, parks and gateways, specific plan and annexation costs, and program administration; and WHEREAS, the Financing Plan and Nexus Study are attached and incorporated hereto as Exhibit A; and
WHEREAS, upon annexation of the North Development Area, an additional Public Facilities Financing Plan and Project-Specific Impact Fee Nexus Study will need to be prepared and considered by the City Council; and
WHEREAS, the Plan Area Fee is subject to the requirements of the Mitigation Fee Act (specifically, Government Code § 66000 et seq. and Government Code § 66016.5); and 118

CITY OF OAKDALE
City Council Resolution 2025-__
4898-5749-1507, v. 7
WHEREAS, the Financing Plan and the Nexus Study implement and advance the development of the Specific Plan; and
WHEREAS, the City Council finds that the Financing Plan and Nexus Study are considered part of the Specific Plan project, are fully within the scope of the certified EIR, and that no new circumstances or information require changes to the EIR. In addition, the Plan Area Fee is a financial mechanism to fund the costs of backbone infrastructure for the development of the Specific Plan and does not authorize or cause any direct or indirect physical change to the environment; and
WHEREAS, on April 21, 2025, in conjunction with this Resolution, the City Council introduced Ordinance No. 2025-__ authorizing the implementation of a plan area fee program by resolution for the Specific Plan; and
WHEREAS, the purpose of this Resolution is to advance implementation of the Specific Plan by adoption of the Financing Plan and Nexus Study, and to further establish the Plan Area Fee that will apply to the development of the South Development Area.

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

1. RECITALS. The City Council hereby finds and determines that the foregoing recitals, which are incorporated herein by reference and made part of this Resolution, are true and correct.

2. FINDINGS. The City Council hereby finds that the Financing Plan and the Nexus Study attached hereto as Exhibit A are consistent with the California Government Code § 65450 et seq., Oakdale Municipal Code § 36-21, and the Mitigation Fee Act. All findings contained in the attached Financing Plan and Nexus Study are hereby adopted and made part of this Resolution. The Financing Plan and the Nexus Study ensure that the costs to develop the Specific Plan are equitably distributed among participating developers and that the development of the Specific Plan has a net zero cost on the City’s General Fund and does not become a burden on City taxpayers.

3. ADOPTION. The City Council hereby adopts the Financing Plan and Nexus Study attached and incorporated hereto as Exhibit A. The Plan Area Fee Program contained in the Nexus Study shall only apply to development in the South Development Area.

4. FUTURE ADJUSTMENTS TO PLAN AREA FEE PROGRAM. Future adjustments to the Plan Area Fee Program may occur by resolution of the City Council. The Plan Area Fee Program is intended to be adjusted based on factors such as revised facility standards, funding from alternative sources, revised costs, changes in land uses or development plans, increases to construction costs, and increases to the price of goods and services.

The City Manager or his or her designee is hereby authorized to bring a resolution to the City Council, as often as may be necessary, to ensure that the Plan Area Fee Program is maintained at adequate levels to support the development of the South Development Area and to equitably distribute the cost burdens among participating developers. The index used for future adjustments shall be as specified in the Nexus Study. 119

CITY OF OAKDALE
City Council Resolution 2025-__
4898-5749-1507, v. 7
PASSED AND ADOPTED BY THE CITY OF OAKDALE CITY COUNCIL ON THE 21st DAY OF April 2025, BY THE FOLLOWING VOTE:

AYES:

NAYS:

ABSENT:

ABSTAIN:

APPROVED:

Cherilyn Bairos, Mayor
ATTEST:

Patrick Mondragon, City Clerk
120

CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Date: April 21, 2025
To: Mayor and City Council
From: Jerry Ramar, Interim City Manager
Subject: Consider a Resolution Approving the Fiscal Year 2024-2025 Mid-Year Budget
I. BACKGROUND
The City of Oakdale follows a comprehensive and structured annual budgeting process that includes periodic reviews to monitor and adjust revenue and expenditure projections as needed. These checkpoints allow for adjustments based on actual performance against projections and ensure financial resilience. The annual budget review process typically includes:

1. Preliminary Budget – Presented to City Council in May or June.

2. Final Budget – Reviewed and approved in October or November.

3. Mid-Year Budget – Reviewed in February or later to incorporate updates for the remainder of the fiscal year.

Following this framework, the City Council reviewed and approved the FY 2024– 2025 preliminary budget on June 17, 2024. The final budget for 2024-2025 will be brought back to the City Council in October for approval.

II. BUDGET STRUCTURE AND OVERVIEW
The City’s Operating Budget encompasses over 80 individual fund accounts, each governed by specific revenue sources and expenditure rules. These include restricted enterprise funds (e.g., water and sewer) as well as unrestricted funds such as the General Fund. Many of these fund accounts have specific rules and requirements that dictate how these funds can be used.

For example, funds collected each month from residents for water service can only be used to cover the costs associated with maintaining and operating the water system. These funds cannot be used to cover public safety or any other non-water related expense.

The three largest and most familiar fund accounts in the budget are 1) General Fund; 2) Sewer Fund; and 3) Water Fund.
• General Fund (110): Unrestricted revenues supporting general city services. • Water Fund (645): Revenues and expenses tied to the operation and maintenance of the water utility.
• Sewer Fund (622): Operations and capital costs associated with the sewer system.

AGENDA ITEM 11.1
121

CITY OF OAKDALE
City Council Staff Report (Continued)
2024-2025 Budget Summary by Fund
122

CITY OF OAKDALE
City Council Staff Report (Continued)
2024-2025 Budget Summary by Fund (continued)
123

CITY OF OAKDALE
City Council Staff Report (Continued)
III. MID-YEAR CHANGES – FISCAL YEAR 2024–2025
General Fund (Fund 110)
Revenues:

The General Fund’s projected revenues for FY 2024–2025 have been revised to $16,415,510, down from the preliminary budget figure of $16,471,535, a decrease of $56.025. Key adjustments include:
• Property Tax: Net reduction of $46,000
• Sales & Use Tax: Reduced by $200,000
• Unrealized Gains Increase of $150,000
• Intergovernmental Increase of $59,575
Expenditures:

General Fund expenditures are projected at $17,047,103, up $12,000 from the final budget. This is primarily due to additional utility and insurance cost adjustments.

General Fund Ending Balance:

Projected to be $6,819,331 as of June 30, 2025, which maintains a 40% reserve, similar to the preliminary budget and reflects sound fiscal management. 124

CITY OF OAKDALE
City Council Staff Report (Continued)
General Fund 2024-2025 Summary
Water Fund – Operations 645
125

CITY OF OAKDALE
City Council Staff Report (Continued)
Water Capital Replacement Fund – 646
126

CITY OF OAKDALE
City Council Staff Report (Continued)
Sewer Capital Replacement Fund – 621
127

CITY OF OAKDALE
City Council Staff Report (Continued)
There are a large number of infrastructure projects that still need to be constructed and paid for out of the Sewer Capital Replacement Fund (621). Below is a list of those anticipated projects:
128

CITY OF OAKDALE
City Council Staff Report (Continued)
Sewer Operations Fund – 622
129

CITY OF OAKDALE
City Council Staff Report (Continued)
IV. SPECIAL FUNDS OVERVIEW
Notable highlights:
• Measure H (Fund 115): All funds allocated and transferred to support public safety functions, with a projected ending balance of $0 • Cannabis Fund (114): Ending balance projected at $384,847 • Safety Sales Tax (Prop 172 – Fund 214): Revenues of $230,750, transferred out fully to General Fund and Fire Services
• Street and Capital Replacement Funds: Continued allocation for road maintenance and capital facilities, including transfers and expenditures under SB1 and Measure L
V. MEASURE H IMPACTS
Measure H continues to be an essential funding stream supporting public safety staffing. For FY 2024–2025, the entirety of the projected $2,676,200 in revenue has been transferred into the General Fund and other applicable public safety functions.

In November 2014, the residents of Oakdale approved Measure Y, which is a general ½ cent sales tax measure that provides revenue for City services. Measure Y expired on March 31, 2020. Over 90% of the revenue collected from Measure Y was used to help fund public safety services. Measure Y continued to allow the City of Oakdale to improve its public safety services. As a result of Measure Y, the Oakdale Police Department was able to provide proactive policing efforts, and the Fire Department was able to staff three fire personnel at Fire Station 28 (G Street) and three fire personnel at Fire Station 27 (Willowood) twenty-four hours a day and 365 days per year.

In November 2019, the residents approved Measure H with 74% of the vote to extend the general ½ cent sales tax measure for an additional 11 years. Measure H expires on March 31, 2031, which means in the year 2030, the City Council and the Oakdale community will have to determine if a ballot measure should be placed on the November 2030 ballot to extend Measure H past that date. 130

CITY OF OAKDALE
City Council Staff Report (Continued)
FY 2024/2025 Projected Measure H Expenditures
Thursday, April 17, 2025
Measure H Funds Available in Fiscal Year 2024-2025 = $2,676,200 Fiscal Year 2024-2025 Projected
Expenses
2024/2025
Projected
Expenses
Available Measure H Funds
Police Administration $1,388,553 $2,676,200
Police Dispatch $943,997
Measure H Funds
Projected Expenses
23/24
% Allocation of
Measure H Funds
Oakdale $943,997
Oakdale Dispatch $943,997
Police Special Services $526,847
Police Field Services $4,248,461
Police Total $7,107,858 $1,583,509 59.17%
Fire Department $4,961,140
Fire Total $4,961,140 $914,459 34.17%
Senior Center Operations (7440)
net cost $45,750
Senior Program Activities (7340)
net cost $65,338
Senior Center Total $111,088 $30,000 1.12%
Community Center (7460) net
cost $43,233
Community Center Total $43,233 $43,233 1.62%
Street Sweeping $65,388
Street Sweeping Total $65,388 $30,000 1.12%
Traffic Signals and Street
Lighting $326,250
Traffic Signals $35,000
Street Lighting $291,250
Street Lighting Total $291,250 $75,000 2.80%
Grand Total $12,579,957 $2,676,200 100.00%
131

CITY OF OAKDALE
City Council Staff Report (Continued)
VI. ENTERPRISE & CAPITAL PROJECT FUNDS
• Water Operations (645): Revenues of $6,035,000 and expenditures of $4,217,493, with a projected ending balance of $1,586,577 • Sewer Operations (622): Revenues of $7,185,000, expenditures of $6,452,619, ending balance $1,373,746
• Capital Projects Funds: Continue to support long-term infrastructure needs, including park, street, and government facility investments 132

CITY OF OAKDALE
City Council Staff Report (Continued)
VII. RECOMMENDATION
Staff recommends that the City Council Adopt Resolution 2025-XX approving the Fiscal Year 2024–2025 Mid-Year Budget.

VIII. ATTACHMENTS:
• Exhibit A: Resolution 2025-XX
• Exhibit B: FY 2024–2025 Mid-Year Budget Summary by Fund 133

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OAKDALE APPROVING THE FISCAL YEAR 2024-2025 MID-YEAR BUDGET
WHEREAS, the City of Oakdale Municipal Code provides that the City Manager shall cause to be prepared and submitted to the City Council an annual budget for all account funds, including the General Fund Budget; and
WHEREAS, the recommended Mid-Year Budget covering the Fiscal Year 2024-2025 has been reviewed by the City Council with regard to the approval of estimated revenues and expenditures, including a presentation delivered at a regular meeting of the City Council held on April 21, 2025; and,
NOW, THEREFORE BE IT RESOLVED that the CITY COUNCIL hereby approves the Mid-Year Budget for Fiscal Year 2024-2025 as adjusted by Attachment A (Budget Document) and Financial Polices for the City of Oakdale.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 21st DAY OF April 2025 by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSENT: Council Members:

ABSTAIN: Council Members:

SIGNED
Cherilyn Bairos, Mayor
ATTEST:
_____________________________________
Patrick Mondragon, City Clerk
134
Cherilyn Bairos
Kevin Wise, Fire Chief
Jeff Gravel, Director of Public Services
Jerry Ramar, Interim City Manager
Tom Hallinan, City Attorney
Appointed Officials
Jason Grogan, Interim Police Chief
Kayleigh Gilbert
Mayor
Albert Avila, Director of Finance
City Of Oakdale
Department Heads
Councilmembers
Jeff Kettering
Other Elected Officials
Alana Bryant , City Treasurer
Patrick Mondragon, City Clerk
State of California

PROPOSED MID YEAR BUDGET
FISCAL YEAR 2024-2025
Christopher Smith, Mayor Pro Tem
Jarod Pitassi
135
4/14/2025

FUND NAME DESCRIPTION
FUND

BALANCE
07/01/2022

PROJECTED

REVENUES

PROJECTED

TRANSFERS
IN

PROJECTED

TRANSFERS
OUT

PROJECTED

EXPENDITURES

PROJECTED
ENDING

BALANCE
06/30/2023
110 GENERAL FUND 4,218,897 12,789,136 5,375,354 (1,969,742) 14,719,074 5,694,571 114 CANNABIS FUND 701,763 274,843 0 (100,000) 257,266 619,340 115 MEASURE H 729,857 2,833,147 0 (3,431,057) 0 131,947 5,650,517 15,897,126 5,375,354 (5,500,799) 14,976,340 6,445,858 117 FACILITIES 0 83,803 104,408 0 188,211 0
118 RECREATION 0 70,225 251,183 0 321,408 0
119 ENGINEERING & PW ADMINSTRATION 0 39,232 133,330 0 172,562 0 120 DEVELOPMENT SERVICES 0 560,422 119,821 0 680,243 0
0 753,682 608,742 0 1,362,424 0

SPECIAL REVENUE FUNDS
CHP CANNABIS ENFORCEMENT GRANT 202 (2,274) 0 0 0 (2,274) 0 203 SUPPLEMENTAL LAW ENFORCEMENT 296,419 154,170 0 (50,000) 242,679 157,910 204 OTS - SELECTIVE TRAFFIC ENFORCEMENT GRANT (STEP) (38,732) 20,737 0 0 (17,995) 0 207 OFFICER WELLNESS GRANT 0 20,000 0 0 0 20,000
210 AB 109 - PUBLIC SAFETY REALINGMENT 10,400 0 0 0 10,400 0 211 NON JUDICIAL FORFEITURE 2,559 6,560 0 0 166 8,953
212 SB - 2 PLANNING GRANT (1,714) 0 0 0 25,840 (27,554) 213 LOCAL EARLY ACTION PLANNING (LEAP) GRANT 0 0 0 0 3,783 (3,783) 214 SAFETY SALES TAX (PROP 172) 110,503 286,437 0 (205,000) 0 191,940 215 GAS TAX 436,778 597,163 0 (370,000) 345,144 318,797 216 SB1-ROAD MAINTENANCE 732,749 509,981 0 0 425,789 816,941 217 TRAFFIC CONGESTION RELIEF FUND 79,816 (2,365) 0 0 0 77,451 221 LOCAL TRANSPORTATION 6,458 114,298 0 0 2,563 118,193 222 MEASURE L 2,226,065 1,484,923 0 0 804,456 2,906,532 224 REGIONAL EARLY ACTION PLAN GRANT (REAP) 0 0 0 0 13,902 (13,902) 229 SOLID WASTE 151,370 165,704 0 0 48,633 268,441
230 GENERAL PLAN 6,331 80,708 0 0 0 87,039
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000) 0 0 0 0 (71,000) 232 SENIOR CENTER GRANTS FUND 0 66,432 0 0 60,363 6,069 234 U.S. FISH WILDLIFE RESTORATION GRANT (42,482) 242,930 0 0 272,162 (71,714) 235 CA DEPT FISH WILDLIFE RESTORATION GRANT 5,711 0 0 0 5,711 0 236 HOMELESS EMERGENCY AID PROGRAM (HEAP) 1,771 0 0 0 1,771 0 239 AMERICAN RECOVERTY ACT FUND 1,760,419 2,856,857 0 0 2,403,167 2,214,109 241 HOUSING 4,459,136 (3,775) 0 0 0 4,455,361
242 HOME LOAN CONSORTIUM 0 2,238 0 0 2,238 0
243 HOME LOAN REUSE 406,736 3,540 0 0 0 410,276
244 HOME CONSORTIUM REUSE 2,293,337 15,279 0 0 97,762 2,210,854 245 ECONOMIC DEVELOPMENT 377,952 529 0 0 1,000 377,481
248 CAL HOME LOAN REUSE 397,155 8,182 0 0 37 405,300
252 BRIDLE RIDGE STREET MAINT 3,800 41,720 0 0 0 45,520 266 COMM DEVELOPMENT REUSE 701,698 0 0 0 0 701,698
267 COMMUNITY DEVELOPMENT BG 46,593 0 0 0 183 46,410
268 ABANDONED VEHICLE 147,227 21,954 0 (19,297) 43,665 106,219 270 EDUCATION/GOVT CTV 35,644 38,164 0 0 19,639 54,169
277 RIVERBANK ANIMAL SERVICES EQUIPMENT 2,735 5,783 0 0 0 8,518 278 ESCALON ANIMAL SERVICES EQUIPMENT 0 3,884 0 0 0 3,884 284 BRIDLE RIDGE LLMD (123,962) 604,572 50,000 0 571,643 (41,033) 285 BURCHELL HILL LLMD 22,510 236,257 0 0 241,130 17,637 286 VINEYARDS LLMD 429,932 232,729 0 0 178,206 484,455
288 LIGHTING & LANDSCAPING DISTRICT 03-01 266,586 81,098 0 0 50,308 297,376 291 FIRE SERVICES CFD 2003-1 1,093 443,933 0 (440,000) 0 5,026 292 PUBLIC SAFETY CFD 2007-1 65,445 306,016 0 (300,000) 0 71,461 293 MAINTENANCE SERVICES CFD 2015-01 417,376 87,167 0 0 14,075 490,468 294 STREET REPLACEMENT FUND 392,326 0 0 0 392,326 0
TOTAL SPECIAL REVENUE FUNDS 16,014,466 8,733,805 50,000 (1,384,297) 5,866,146 17,155,502

CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION 316 (312,195) 368,617 0 0 282,998 (226,576) 317 ENERGY EFFICEINCY & CONSERVATION FUND (525,839) 1,403,089 0 0 877,250 0 318 DORADA PARK GRANT (495) 0 0 0 83,238 (83,733)
343 PARKS CAPITAL FACILITIES 4,640,820 393,961 0 0 126,978 4,907,803 344 STREETS CAPITAL FACILITIES 95,329 377,809 0 0 143,807 329,331 349 STORM CAPITAL FACILITIES 579,552 67,820 0 0 26,918 620,454 354 ADMINISTRATION CAPITAL FACILITES 142,528 28,430 0 0 10,399 160,559 355 FIRE CAPITAL FACILITIES (578,246) 68,618 0 0 0 (509,628) 356 POLICE CAPITAL FACILITIES 14,601 54,711 0 0 0 69,312 357 GENERAL GOVT CAPITAL FACILITIES 332,630 59,331 0 0 7,435 384,526

CITY OF OAKDALE

BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2022-23
2 136
4/14/2025

FUND NAME DESCRIPTION
FUND

BALANCE
07/01/2022

PROJECTED

REVENUES

PROJECTED

TRANSFERS
IN

PROJECTED

TRANSFERS
OUT

PROJECTED

EXPENDITURES

PROJECTED
ENDING

BALANCE
06/30/2023

CITY OF OAKDALE

BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2022-23
360 PLAN AREA FEE (7,248) 84,124 0 0 79,589 (2,713)
623 SEWER CAPITAL FACILITIES 1,005,954 127,838 0 0 661,338 472,454 646 WATER CAPITAL FACILITIES 3,557,561 300,737 0 0 37,806 3,820,492 TOTAL CAPITAL PROJECT FUNDS 8,944,952 3,335,085 0 0 2,337,756 9,942,281

DEBT SERVICE FUNDS
462 ENERGY EFFICIENCY & CONSERVATION 37,853 413,793 0 0 256,408 195,238 465 FIRE STATION DEBT SERVICE 87,174 2,623 160,000 0 244,934 4,863 467 2015 PENSION BONDS DEBT SERVICE 66,388 480,321 0 0 477,859 68,850 TOTAL DEBT SERVICE FUNDS 191,415 896,737 160,000 0 979,201 268,951

INTERNAL SERVICE FUNDS
DENTAL INSURANCE 510 90,721 56,034 0 0 53,233 93,522
512 EMPLOYEE FLEXIBLE SPENDING 4,327 20,783 0 0 18,338 6,772 515 RISK MANAGEMENT 898,429 155,411 0 (75,000) 217,107 761,733 520 EMPLOYEE LIABILITY FUND (OPEB) 813,394 125,602 0 0 54,272 884,724 525 INFORMATION TECHNOLOGY 528,329 337,782 0 0 249,054 617,057 530 VEHICLE REPLACEMENT 221,530 65,270 0 0 55,085 231,715 532 FIRE EQUIPMENT REPLACEMENT 472,526 100,791 0 0 96,794 476,523 535 PERS LIABILITY 3,512,350 2,586,782 0 (545,000) 2,281,051 3,273,081 540 FACILITY MAINTENANCE FUND 1,574,490 (13,478) 400,000 0 49,044 1,911,968 542 EQUIP REPLACEMENT FUND 57,297 664 0 0 0 57,961
545 POLICE EQUIPMENT REPLACEMENT 1,128 27,964 0 0 14,383 14,709 549 PARKS REPLACEMENT 1,561,274 (10,984) 861,000 0 431,114 1,980,176 565 LLMD LANDSCAPE MAINTENANCE 25,330 392,193 50,000 0 363,244 104,279 9,761,125 3,844,814 1,311,000 (620,000) 3,882,719 10,414,220

ENTERPRISE FUNDS
620 SEWER SRF RESERVE 1,065,190 (2,418) 116,508 0 0 1,179,280 621 SEWER CAPITAL REPLACEMENT 12,085,538 55,331 4,000,000 0 5,725,143 10,415,726 622 SEWER OPERATIONS FUND 2,811,612 7,169,342 0 (4,116,508) 5,096,338 768,108 631 PARKING OPERATIONS FUND 51,207 21,516 0 0 10,167 62,556 644 WATER CAPITAL REPLACEMENT 5,583,480 (49,051) 3,000,000 0 1,322,317 7,212,112 645 WATER OPERATIONS FUND 4,748,331 5,589,602 0 (3,000,000) 3,717,071 3,620,862 657 AVIATION OPERATIONS FUND 183,753 673,316 0 (135,000) 569,646 152,423 658 AIRPORT CAPITAL IMPROVEMENT 172,188 1,052,025 120,000 0 1,051,945 292,268 659 AIRPORT CAPITAL REPLACEMENT 63,982 418 15,000 0 20,950 58,450 TOTAL ENTERPRISE FUNDS 26,765,281 14,510,081 7,251,508 (7,251,508) 17,513,577 23,761,785

REDEVELOPMENT
363 REDEVELOPMENT SUCCESSOR AGENCY 188 128,674 199,409 0 235,695 92,576 460 REDEVELOPMENT DEBT SERVICE 819,506 572,422 0 (199,409) 554,511 638,008 819,694 701,096 199,409 (199,409) 790,206 730,584

TRUST/AGENCY FUNDS
720 DEVELOPER DEPOSITS 84,718 352,268 0 0 327,578 109,408 722 SIERRA POINT SPECIFIC PLAN (71,157) 0 0 0 0 (71,157) 740 BRIDLE RIDGE SOUTH TRAIL DEPOSITS 1,111,382 1,584 0 0 0 1,112,966 741 CRANE.PATTERSON SIGNAL 203,534 290 0 0 0 203,824
742 ANIMAL CONTROL TRUST 63,281 19,665 0 0 10,779 72,167 743 K-9 UNIT TRUST FUND (116) 2,500 0 0 2,384 0
744 SENIOR CENTER TRUST FUND 3,293 10,342 0 0 4,620 9,015 745 POLICE RANGE TRUST FUND 17,764 6,196 0 0 0 23,960
746 SENIOR OUTREACH TRUST FUND 63,723 818 0 0 375 64,166 747 POLICE EQUESTRIAN UNIT FUND 1,012 0 0 0 0 1,012
769 SENIOR HOUSING CORP FUND 21,171 272 0 0 0 21,443
790 BRIDLE RIDGE 2003-2 CFD 559,952 293,533 0 0 290,934 562,551 791 BRIDLE RIDGE 2004-1 CFD 203,689 118,266 0 0 119,058 202,897 792 BRIDLE RIDGE 2005-1 CFD 434,045 233,288 0 0 227,462 439,871 799 GARBAGE COLLECTIONS 343,292 3,276,769 0 0 3,280,876 339,185 TOTAL AGENCY FUNDS 3,039,584 4,315,791 0 0 4,264,066 3,091,309 ALL FUND TOTAL 71,187,034 52,988,217 14,956,013 (14,956,013) 51,972,435 71,810,490 3 137
4/14/2025

FUND NAME DESCRIPTION
FUND

BALANCE
07/01/2023

PROJECTED

REVENUES

PROJECTED

TRANSFERS
IN

PROJECTED

TRANSFERS
OUT

PROJECTED

EXPENDITURES

PROJECTED
ENDING

BALANCE
06/30/2024
110 GENERAL FUND 5,694,571 13,663,967 4,643,701 (2,924,436) 15,295,262 5,782,541 114 CANNABIS FUND 619,340 296,526 0 (100,000) 238,054 577,812 115 MEASURE H 131,947 2,731,258 0 (2,863,205) 0 0
6,445,858 16,691,751 4,643,701 (5,887,641) 15,533,316 6,360,353 117 FACILITIES 0 84,554 111,347 0 202,095 (6,194)
118 RECREATION 0 79,640 272,718 0 352,358 0
119 ENGINEERING & PW ADMINSTRATION 0 23,889 149,050 0 172,939 0 120 DEVELOPMENT SERVICES 0 631,261 66,321 0 697,582 0
0 819,344 599,436 0 1,424,974 (6,194)

SPECIAL REVENUE FUNDS
203 SUPPLEMENTAL LAW ENFORCEMENT 157,910 190,004 0 (50,000) 187,502 110,412 206 OTS - ENFORCEMENT GRANT 0 25,841 0 0 31,012 (5,171) 207 OFFICER WELLNESS GRANT 20,000 0 0 0 5,000 15,000
211 NON JUDICIAL FORFEITURE 8,953 10,316 0 0 0 19,269
212 SB - 2 PLANNING GRANT (27,554) 85,490 0 0 2,600 55,336 213 LOCAL EARLY ACTION PLANNING (LEAP) GRANT (3,783) 0 0 0 7,369 (11,152) 214 SAFETY SALES TAX (PROP 172) 191,940 263,329 0 (205,000) 0 250,269 215 GAS TAX 318,797 641,959 0 (370,000) 231,891 358,865 216 SB1-ROAD MAINTENANCE 816,941 658,713 0 0 604,823 870,831 217 TRAFFIC CONGESTION RELIEF FUND 77,451 2,692 0 0 0 80,143 221 LOCAL TRANSPORTATION 118,193 5,177 0 0 61,020 62,350 222 MEASURE L 2,906,532 1,611,745 0 0 1,894,415 2,623,862 224 REGIONAL EARLY ACTION PLAN GRANT (REAP) (13,902) 0 0 0 17,526 (31,428) 225 COMPLIANCE MITIGATION REVOLVING FUND 0 0 150,000 0 0 150,000 229 SOLID WASTE 268,441 244,961 0 0 81,557 431,845
230 GENERAL PLAN 87,039 110,910 0 0 0 197,949
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000) 0 0 0 0 (71,000) 232 SENIOR CENTER GRANTS FUNDS 6,069 52,055 0 0 56,501 1,623 234 U.S. FISH WILDLIFE RESTORATION GRANT (71,714) 1,084,983 0 0 1,013,269 0 235 CA DEPT FISH WILDLIFE RESTORATION GRANT 0 0 0 0 537,594 (537,594) 239 AMERICAN RECOVERTY ACT FUND 2,214,109 29,548 0 0 716,997 1,526,660 241 HOUSING 4,455,361 8,844 0 0 0 4,464,205
242 HOME LOAN CONSORTIUM 0 0 0 0 0 0
243 HOME LOAN REUSE 410,276 2,672 0 0 0 412,948
244 HOME CONSORTIUM REUSE 2,210,854 0 0 0 125,200 2,085,654 245 ECONOMIC DEVELOPMENT 377,481 12,171 0 0 3,750 385,902 248 CAL HOME LOAN REUSE 405,300 1,781 0 0 0 407,081
252 BRIDLE RIDGE STREET MAINT 45,520 36,604 0 0 0 82,124 266 COMM DEVELOPMENT REUSE 701,698 0 0 0 0 701,698
267 COMMUNITY DEVELOPMENT BG 46,410 0 0 0 263 46,147
268 ABANDONED VEHICLE 106,219 20,383 0 (15,496) 611 110,495 270 EDUCATION/GOVT CTV 54,169 37,196 0 0 54,010 37,355
277 RIVERBANK ANIMAL SERVICES EQUIPMENT 8,518 6,189 0 0 0 14,707 278 ESCALON ANIMAL SERVICES EQUIPMENT 3,884 6,014 0 0 0 9,898 284 BRIDLE RIDGE LLMD (41,033) 655,119 50,000 0 573,078 91,008 285 BURCHELL HILL LLMD 17,637 251,504 0 0 261,087 8,054 286 VINEYARDS LLMD 484,455 250,485 0 0 214,041 520,899
288 LIGHTING & LANDSCAPING DISTRICT 03-01 297,376 92,834 0 0 60,554 329,656 291 FIRE SERVICES CFD 2003-1 5,026 474,646 0 (470,000) 0 9,672 292 PUBLIC SAFETY CFD 2007-1 71,461 346,622 0 (405,000) 0 13,083 293 MAINTENANCE SERVICES CFD 2015-01 490,468 50,344 0 0 22,736 518,076 294 STREET REPLACEMENT FUND 0 97,877 0 0 0 97,877
TOTAL SPECIAL REVENUE FUNDS 17,155,502 7,369,008 200,000 (1,515,496) 6,764,406 16,444,608

CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION 316 (226,576) 288,605 0 0 288,890 (226,861) 318 DORADA PARK GRANT (83,733) 192,207 0 0 108,474 0
343 PARKS CAPITAL FACILITIES 4,907,803 488,859 0 0 1,444,277 3,952,385 344 STREETS CAPITAL FACILITIES 329,331 410,022 0 0 172,417 566,936 349 STORM CAPITAL FACILITIES 620,454 106,184 0 0 311,975 414,663 354 ADMINISTRATION CAPITAL FACILITES 160,559 41,221 0 0 10,656 191,124 355 FIRE CAPITAL FACILITIES (509,628) 83,811 0 0 0 (425,817) 356 POLICE CAPITAL FACILITIES 69,312 68,409 0 0 0 137,721 357 GENERAL GOVT CAPITAL FACILITIES 384,526 85,502 0 0 71,694 398,334 360 PLAN AREA FEE (2,713) 126,967 0 0 0 124,254
623 SEWER CAPITAL FACILITIES 472,454 165,666 0 0 360,714 277,406 646 WATER CAPITAL FACILITIES 3,820,492 535,270 0 0 148,797 4,206,965 TOTAL CAPITAL PROJECT FUNDS 9,942,281 2,592,723 0 0 2,917,894 9,617,110

CITY OF OAKDALE

BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2023-24
4 138
4/14/2025

FUND NAME DESCRIPTION
FUND

BALANCE
07/01/2023

PROJECTED

REVENUES

PROJECTED

TRANSFERS
IN

PROJECTED

TRANSFERS
OUT

PROJECTED

EXPENDITURES

PROJECTED
ENDING

BALANCE
06/30/2024

CITY OF OAKDALE

BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2023-24

DEBT SERVICE FUNDS
462 ENERGY EFFICIENCY & CONSERVATION 195,238 150,727 150,000 0 482,409 13,556 465 FIRE STATION DEBT SERVICE 4,863 177 160,000 0 164,340 700 467 2015 PENSION BONDS DEBT SERVICE 68,850 478,362 0 0 368,558 178,654 TOTAL DEBT SERVICE FUNDS 268,951 629,266 310,000 0 1,015,307 192,910

INTERNAL SERVICE FUNDS
DENTAL INSURANCE 510 93,522 73,013 0 0 55,019 111,516
512 EMPLOYEE FLEXIBLE SPENDING 6,772 33,970 0 0 30,532 10,210 515 RISK MANAGEMENT 761,733 160,239 0 (75,000) 261,143 585,829 520 EMPLOYEE LIABILITY FUND (OPEB) 884,724 129,544 0 0 86,130 928,138 525 INFORMATION TECHNOLOGY 617,057 470,382 0 0 327,836 759,603 530 VEHICLE REPLACEMENT 231,715 130,738 150,000 0 172,007 340,446 532 FIRE EQUIPMENT REPLACEMENT 476,523 127,056 0 0 544,368 59,211 535 PERS LIABILITY 3,273,081 2,438,831 0 (250,000) 2,210,754 3,251,158 540 FACILITY MAINTENANCE FUND 1,911,968 110,285 625,000 0 220,536 2,426,717 542 EQUIP REPLACEMENT FUND 57,961 1,169 0 0 0 59,130
545 POLICE EQUIPMENT REPLACEMENT 14,709 36,429 100,000 0 5,072 146,066 549 PARKS REPLACEMENT 1,980,176 311,449 950,000 0 765,341 2,476,284 565 LLMD LANDSCAPE MAINTENANCE 104,279 392,199 150,000 0 562,876 83,602 570 FLEET MAINTENANCE FUND 0 166,851 0 0 166,851 0
10,414,220 4,415,304 1,975,000 (325,000) 5,241,614 11,237,910

ENTERPRISE FUNDS
620 SEWER SRF RESERVE 1,179,280 40,591 0 0 0 1,219,871
621 SEWER CAPITAL REPLACEMENT 10,415,726 427,335 2,000,000 0 3,372,624 9,470,437 622 SEWER OPERATIONS FUND 768,108 7,053,763 0 (2,000,000) 5,180,506 641,365 631 PARKING OPERATIONS FUND 62,556 40,066 0 0 28,338 74,284 644 WATER CAPITAL REPLACEMENT 7,212,112 248,304 3,000,000 0 2,886,277 7,574,139 645 WATER OPERATIONS FUND 3,620,862 5,662,420 0 (3,000,000) 3,514,212 2,769,070 657 AVIATION OPERATIONS FUND 152,423 653,893 0 (85,000) 544,314 177,002 658 AIRPORT CAPITAL IMPROVEMENT 292,268 (132,943) 70,000 0 38,539 190,786 659 AIRPORT CAPITAL REPLACEMENT 58,450 1,737 15,000 0 0 75,187 TOTAL ENTERPRISE FUNDS 23,761,785 13,995,166 5,085,000 (5,085,000) 15,564,810 22,192,141

REDEVELOPMENT
363 REDEVELOPMENT SUCCESSOR AGENCY 92,576 253,671 0 0 235,526 110,721 460 REDEVELOPMENT DEBT SERVICE 638,008 1,100,776 0 0 1,212,640 526,144 730,584 1,354,447 0 0 1,448,166 636,865

TRUST/AGENCY FUNDS
720 DEVELOPER DEPOSITS 109,408 139,792 0 0 311,713 (62,513) 722 SIERRA POINT SPECIFIC PLAN (71,157) 0 0 0 0 (71,157) 740 BRIDLE RIDGE SOUTH TRAIL DEPOSITS 1,112,966 38,693 0 0 0 1,151,659 741 CRANE.PATTERSON SIGNAL 203,824 7,086 0 0 0 210,910
742 ANIMAL CONTROL TRUST 72,167 34,613 0 0 41,370 65,410 744 SENIOR CENTER TRUST FUND 9,015 7,726 0 0 3,302 13,439 745 POLICE RANGE TRUST FUND 23,960 6,303 0 0 5,209 25,054 746 SENIOR OUTREACH TRUST FUND 64,166 1,190 0 0 7,296 58,060 747 POLICE EQUESTRIAN UNIT FUND 1,012 0 0 0 0 1,012
769 SENIOR HOUSING CORP FUND 21,443 406 0 0 0 21,849
790 BRIDLE RIDGE 2003-2 CFD 562,551 313,811 0 0 287,267 589,095 791 BRIDLE RIDGE 2004-1 CFD 202,897 126,210 0 0 115,185 213,922 792 BRIDLE RIDGE 2005-1 CFD 439,871 251,251 0 0 226,148 464,974 799 GARBAGE COLLECTIONS 339,185 3,329,255 0 0 3,367,154 301,286 TOTAL AGENCY FUNDS 3,091,309 4,256,336 0 0 4,364,644 2,983,001 ALL FUND TOTAL 71,810,490 52,123,345 12,813,137 (12,813,137) 54,275,131 69,658,704 5 139
4/14/2025

FUND NAME DESCRIPTION
FUND

BALANCE
07/01/2024

PROJECTED

REVENUES

PROJECTED

TRANSFERS
IN

PROJECTED

TRANSFERS
OUT

PROJECTED

EXPENDITURES

PROJECTED
ENDING

BALANCE
06/30/2025
110 GENERAL FUND 5,782,541 13,476,310 4,952,200 (1,010,429) 16,766,138 6,434,484 114 CANNABIS FUND 577,812 263,000 0 (175,000) 280,965 384,847 115 MEASURE H 0 2,676,200 0 (2,676,200) 0 0
6,360,353 16,415,510 4,952,200 (3,861,629) 17,047,103 6,819,331 117 FACILITIES (6,194) 91,000 183,707 0 268,513 0
118 RECREATION 0 66,500 313,861 0 380,361 0
119 ENGINEERING & PW ADMINSTRATION 0 30,500 158,359 0 188,859 0 120 DEVELOPMENT SERVICES 0 487,620 304,502 0 792,122 0
(6,194) 675,620 960,429 0 1,629,855 0

SPECIAL REVENUE FUNDS
203 SUPPLEMENTAL LAW ENFORCEMENT 110,412 202,800 0 (50,000) 226,000 37,212 206 OTS - ENFORCEMENT GRANT (5,171) 48,570 0 0 43,399 0 207 OFFICER WELLNESS GRANT 15,000 0 0 0 15,000 0
211 NON JUDICIAL FORFEITURE 19,269 610 0 0 5,000 14,879 212 SB - 2 PLANNING GRANT 55,336 0 0 0 129,846 (74,510) 213 LOCAL EARLY ACTION PLANNING (LEAP) GRANT (11,152) 160,000 0 0 148,848 0 214 SAFETY SALES TAX (PROP 172) 250,269 230,750 0 (460,000) 0 21,019 215 GAS TAX 358,865 644,922 0 (370,000) 433,960 199,827 216 SB1-ROAD MAINTENANCE 870,831 599,154 0 0 1,097,977 372,008 217 TRAFFIC CONGESTION RELIEF FUND 80,143 400 0 0 0 80,543 221 LOCAL TRANSPORTATION 62,350 31,596 0 0 87,980 5,966 222 MEASURE L 2,623,862 1,423,500 0 0 2,685,000 1,362,362 224 REGIONAL EARLY ACTION PLAN GRANT (REAP) (31,428) 59,711 0 0 28,283 0 225 COMPLIANCE MITIGATION REVOLVING FUND 150,000 0 0 0 100,000 50,000 229 SOLID WASTE 431,845 180,600 0 0 143,706 468,739
230 GENERAL PLAN 197,949 87,000 0 0 0 284,949
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000) 0 0 0 0 (71,000) 232 SENIOR CENTER GRANTS FUNDS 1,623 113,944 0 0 119,849 (4,282) 234 U.S. FISH WILDLIFE RESTORATION GRANT 0 681,970 0 0 681,970 0 235 CA DEPT FISH WILDLIFE RESTORATION GRANT (537,594) 561,243 0 0 23,649 0 239 AMERICAN RECOVERTY ACT FUND 1,526,660 5,000 0 0 1,531,660 0 241 HOUSING 4,464,205 4,456 0 0 0 4,468,661
242 HOME LOAN CONSORTIUM 0 0 0 0 0 0
243 HOME LOAN REUSE 412,948 0 0 0 0 412,948
244 HOME CONSORTIUM REUSE 2,085,654 0 0 0 0 2,085,654
245 ECONOMIC DEVELOPMENT 385,902 3,000 0 0 27,500 361,402 248 CAL HOME LOAN REUSE 407,081 0 0 0 0 407,081
252 BRIDLE RIDGE STREET MAINT 82,124 17,500 0 0 0 99,624 266 COMM DEVELOPMENT REUSE 701,698 600 0 0 23 702,275
267 COMMUNITY DEVELOPMENT BG 46,147 293,865 0 0 340,000 12 268 ABANDONED VEHICLE 110,495 19,500 0 (15,000) 6,000 108,995 270 EDUCATION/GOVT CTV 37,355 36,950 0 0 40,000 34,305
277 RIVERBANK ANIMAL SERVICES EQUIPMENT 14,707 6,140 0 0 0 20,847 278 ESCALON ANIMAL SERVICES EQUIPMENT 9,898 6,010 0 0 0 15,908 284 BRIDLE RIDGE LLMD 91,008 645,725 0 0 596,766 139,967 285 BURCHELL HILL LLMD 8,054 259,660 0 0 270,128 (2,414) 286 VINEYARDS LLMD 520,899 243,516 0 0 265,410 499,005
288 LIGHTING & LANDSCAPING DISTRICT 03-01 329,656 83,573 0 0 88,310 324,919 291 FIRE SERVICES CFD 2003-1 9,672 490,200 0 (490,000) 0 9,872 292 PUBLIC SAFETY CFD 2007-1 13,083 389,200 0 (400,000) 0 2,283 293 MAINTENANCE SERVICES CFD 2015-01 518,076 56,552 0 0 57,150 517,478 294 STREET REPLACEMENT FUND 97,877 0 0 0 97,877 0
TOTAL SPECIAL REVENUE FUNDS 16,444,608 7,588,217 0 (1,785,000) 9,291,291 12,956,533

CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION 316 (226,861) 2,429,949 0 2,177,700 0 25,388 318 DORADA PARK GRANT 0 0 0 0 0 0
343 PARKS CAPITAL FACILITIES 3,952,385 340,000 0 0 3,678,830 613,555 344 STREETS CAPITAL FACILITIES 566,936 225,000 0 0 575,000 216,936 349 STORM CAPITAL FACILITIES 414,663 41,000 0 0 102,500 353,163 354 ADMINISTRATION CAPITAL FACILITES 191,124 21,200 0 0 60,000 152,324 355 FIRE CAPITAL FACILITIES (425,817) 45,000 0 0 0 (380,817) 356 POLICE CAPITAL FACILITIES 137,721 50,800 0 0 0 188,521 357 GENERAL GOVT CAPITAL FACILITIES 398,334 46,500 0 0 345,000 99,834 360 PLAN AREA FEE 124,254 100,000 0 0 205,000 19,254
623 SEWER CAPITAL FACILITIES 277,406 71,500 0 0 307,657 41,249 646 WATER CAPITAL FACILITIES 4,206,965 297,000 0 0 2,224,256 2,279,709 TOTAL CAPITAL PROJECT FUNDS 9,617,110 3,667,949 0 0 9,675,943 3,609,116

CITY OF OAKDALE

BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2024-25
6 140
4/14/2025

FUND NAME DESCRIPTION
FUND

BALANCE
07/01/2024

PROJECTED

REVENUES

PROJECTED

TRANSFERS
IN

PROJECTED

TRANSFERS
OUT

PROJECTED

EXPENDITURES

PROJECTED
ENDING

BALANCE
06/30/2025

CITY OF OAKDALE

BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2024-25

DEBT SERVICE FUNDS
462 ENERGY EFFICIENCY & CONSERVATION 13,556 500,150 0 0 488,942 24,764 465 FIRE STATION DEBT SERVICE 700 450 170,000 0 164,496 6,654 467 2015 PENSION BONDS DEBT SERVICE 178,654 0 0 (55,777) 122,877 0 TOTAL DEBT SERVICE FUNDS 192,910 500,600 170,000 (55,777) 776,315 31,418

INTERNAL SERVICE FUNDS
DENTAL INSURANCE 510 111,516 55,650 0 0 54,500 112,666
512 EMPLOYEE FLEXIBLE SPENDING 10,210 18,200 0 0 18,200 10,210 515 RISK MANAGEMENT 585,829 134,269 0 (75,000) 355,000 290,098 520 EMPLOYEE LIABILITY FUND (OPEB) 928,138 37,163 0 0 86,000 879,301 525 INFORMATION TECHNOLOGY 759,603 268,600 0 0 555,000 473,203 530 VEHICLE REPLACEMENT 340,446 52,410 0 0 155,000 237,856 532 FIRE EQUIPMENT REPLACEMENT 59,211 104,000 0 0 0 163,211 535 PERS LIABILITY 3,251,158 2,443,313 55,777 (411,000) 2,620,000 2,719,248 540 FACILITY MAINTENANCE FUND 2,426,717 12,000 0 0 1,491,341 947,376 542 EQUIP REPLACEMENT FUND 59,130 50 0 0 37,000 22,180
545 POLICE EQUIPMENT REPLACEMENT 146,066 73,550 0 0 60,000 159,616 549 PARKS REPLACEMENT 2,476,284 8,000 0 0 1,945,095 539,189 565 LLMD LANDSCAPE MAINTENANCE 83,602 391,242 50,000 0 557,138 (32,294) 570 FLEET MAINTENANCE FUND 0 463,610 0 0 434,292 29,318 11,237,910 4,062,057 105,777 (486,000) 8,368,566 6,551,178

ENTERPRISE FUNDS
620 SEWER SRF RESERVE 1,219,871 9,000 0 0 0 1,228,871
621 SEWER CAPITAL REPLACEMENT 9,470,437 90,000 0 0 7,376,386 2,184,051 622 SEWER OPERATIONS FUND 641,365 7,185,000 0 0 6,452,619 1,373,746 631 PARKING OPERATIONS FUND 74,284 19,280 0 0 90,000 3,564 644 WATER CAPITAL REPLACEMENT 7,574,139 35,000 3,000,000 0 5,552,020 5,057,119 645 WATER OPERATIONS FUND 2,769,070 6,035,000 0 (3,000,000) 4,217,493 1,586,577 657 AVIATION OPERATIONS FUND 177,002 505,750 0 (120,000) 424,940 137,812 658 AIRPORT CAPITAL IMPROVEMENT 190,786 0 70,000 0 253,436 7,350 659 AIRPORT CAPITAL REPLACEMENT 75,187 60,500 50,000 0 175,000 10,687 TOTAL ENTERPRISE FUNDS 22,192,141 13,939,530 3,120,000 (3,120,000) 24,541,894 11,589,777

REDEVELOPMENT
363 REDEVELOPMENT SUCCESSOR AGENCY 110,721 253,674 0 0 228,885 135,510 460 REDEVELOPMENT DEBT SERVICE 526,144 1,068,512 0 0 1,214,511 380,145 636,865 1,322,186 0 0 1,443,396 515,655

TRUST/AGENCY FUNDS
720 DEVELOPER DEPOSITS (62,513) 300,000 0 0 300,000 (62,513) 722 SIERRA POINT SPECIFIC PLAN (71,157) 0 0 0 0 (71,157) 740 BRIDLE RIDGE SOUTH TRAIL DEPOSITS 1,151,659 12,000 0 0 0 1,163,659 741 CRANE.PATTERSON SIGNAL 210,910 2,000 0 0 23,000 189,910 742 ANIMAL CONTROL TRUST 65,410 33,100 0 0 45,000 53,510 744 SENIOR CENTER TRUST FUND 13,439 8,030 0 0 5,000 16,469 745 POLICE RANGE TRUST FUND 25,054 8,200 0 0 7,000 26,254 746 SENIOR OUTREACH TRUST FUND 58,060 500 0 0 7,000 51,560 747 POLICE EQUESTRIAN UNIT FUND 1,012 0 0 0 0 1,012
769 SENIOR HOUSING CORP FUND 21,849 150 0 0 21,999 0
790 BRIDLE RIDGE 2003-2 CFD 589,095 297,196 0 0 290,766 595,525 791 BRIDLE RIDGE 2004-1 CFD 213,922 118,950 0 0 118,783 214,089 792 BRIDLE RIDGE 2005-1 CFD 464,974 236,105 0 0 231,853 469,226 799 GARBAGE COLLECTIONS 301,286 3,280,000 0 0 3,280,000 301,286 TOTAL AGENCY FUNDS 2,983,001 4,296,231 0 0 4,330,401 2,948,831 ALL FUND TOTAL 69,658,704 52,467,900 9,308,406 (9,308,406) 77,104,764 45,021,840 7 141
4/14/2025

SUMMARY OF GENERAL FUND REVENUES AND EXPENDITURES
FUND 110 2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
PROPERTY TAXES 3,694,653 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,651,100 3,090,513 5,605,100 (46,000) OTHER TAXES 5,105,833 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,469,500 2,735,162 6,269,500 (200,000) LICENSES 27,308 26,095 25,146 22,126 18,206 14,140 20,000 8,220 20,000 0 FINES, FORFEITURES & PENALTIES 216,106 187,097 219,073 228,769 241,259 296,427 265,000 140,282 265,000 0 USES OF MONEY & PROPERTY 286,285 319,715 109,177 (127,827) 222,940 654,200 333,000 385,294 483,000 150,000 INTERGOVERNMENTAL 535,590 342,486 547,675 382,514 466,477 560,236 593,125 357,067 652,700 59,575 SERVICE REVENUES 192,256 210,246 206,936 208,892 238,207 261,619 181,010 88,543 181,010 0 TOTAL REVENUES 10,058,031 10,472,121 11,310,869 11,580,248 12,789,136 13,663,967 13,512,735 6,805,081 13,476,310 (36,425)

EXPENDITURES
1010 CITY COUNCIL 29,391 25,278 24,830 23,102 30,230 26,028 34,767 11,957 34,767 0 1110 CITY MANAGER 261,833 275,704 301,892 301,404 325,036 337,342 361,250 173,149 361,250 0 1120 HUMAN RESOURCES 63,991 68,987 78,518 84,012 92,333 96,640 99,710 46,561 99,710 0 1130 CITY CLERK 219,093 274,337 257,175 252,351 269,029 261,371 336,121 128,882 336,121 0 1310 FINANCE DEPARTMENT 223,989 212,122 230,273 241,626 253,774 287,228 323,306 129,085 323,306 0 1320 CITY TREASURER 1,077 1,055 1,082 1,082 1,082 1,077 1,077 497 1,077 0 1610 CITY ATTORNEY 82,685 114,199 92,069 97,927 99,901 85,552 100,000 49,369 100,000 0 1910 GENERAL GOVERNMENT 500,728 549,179 582,122 654,048 670,186 728,106 756,277 512,709 766,277 10,000 2110 POLICE ADMINISTRATION 1,021,947 929,714 921,498 1,119,712 1,146,440 1,235,613 1,388,553 671,090 1,388,553 0 2120 POLICE DISPATCH 730,097 615,702 637,497 725,597 777,489 895,166 943,997 388,604 943,997 0 2130 POLICE SPECIAL SERVICES 339,315 300,982 225,054 238,354 419,180 348,360 526,847 176,794 526,847 0 2140 POLICE FIELD SERVICE 3,069,956 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,248,461 2,022,441 4,248,461 0 2160 ANIMAL CONTROL 132,381 148,496 151,861 158,013 167,927 190,832 204,156 102,320 204,156 0 2161 ANIMAL CONTROL-RIVERBANK 183,417 185,050 157,127 222,771 219,051 296,598 309,940 146,709 309,940 0 ANIMAL CONTROL-ESCALON 0 0 0 0 58,017 118,481 148,082 69,750 148,082 0 2180 CROSSING GUARDS 14,473 10,754 0 6,772 6,179 4,974 12,000 2,626 12,000 0 2210 FIRE DEPARTMENT 3,256,837 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,961,140 2,424,988 4,961,140 0 4120 GARAGE DEPARTMENT 111,658 85,313 100,310 107,071 118,667 150,663 0 0 0 0 4140 STREET MAINTENANCE 269,045 292,197 357,883 313,512 275,123 320,119 465,915 124,927 465,915 0 4141 STREET SWEEPING 72,833 61,105 74,710 92,901 91,229 90,389 105,000 36,727 105,000 0 4142 STREET LIGHTS/TRAFFIC SIGNALS 237,200 265,545 222,849 282,511 296,568 305,340 326,250 125,058 326,250 0 7210 PARK MAINTENANCE 528,036 482,753 537,471 670,286 683,008 640,116 967,151 387,522 967,151 0 7413 FACILITY MAINTENANCE 86,584 49,322 82,765 87,272 78,493 79,678 136,138 56,087 136,138 0 TOTAL EXPENDITURES 11,436,566 11,476,038 11,971,102 13,117,321 14,719,074 15,295,262 16,756,138 7,787,852 16,766,138 10,000 REVENUES OVER (UNDER) EXPENDITURES (1,378,535) (1,003,917) (660,233) (1,537,073) (1,929,938) (1,631,295) (3,243,403) (982,771) (3,289,828) (1,658,533) TRANSFER IN 3,026,283 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,981,200 2,372,148 4,952,200 (29,000) TRANSFER OUT (1,438,413) (2,109,707) (3,005,523) (2,833,039) (1,969,742) (2,924,436) (1,018,085) (509,043) (1,010,429) 7,656 NET 209,335 82,003 28,641 (626,247) 1,475,674 87,970 719,712 880,334 651,943 (1,679,877) 142
8 4/14/2025
GENERAL FUND (110)
REVENUES 2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

PROPERTY TAXES
110-1910-310100 PROPERTY TAX SECURED 1,621,731 1,697,409 1,766,860 1,872,496 2,294,704 2,410,161 2,467,500 1,397,676 2,467,500 0 110-1910-310101 REDEVELOPMENT PASS THRU 242,421 426,575 519,556 602,443 574,163 560,996 400,000 320,503 500,000 100,000 110-1910-310200 PROPERTY TAX UNSECURED 92,149 100,141 92,567 94,331 102,441 153,999 120,000 132,157 150,000 30,000 110-1910-310400 SUPPLEMENTAL TAXES 41,757 28,050 37,509 43,260 58,852 74,765 45,000 27,991 45,000 0 110-1910-310700 HOMEOWNER'S PROPERTY TAX 17,532 17,402 16,925 16,800 33,232 18,897 18,000 0 18,000 0 110-1910-310900 FHA IN LIEU 707 720 748 738 889 0 600 0 600 0 110-1910-310300 PROP TAX - VLF IN LIEU 1,678,356 1,795,494 1,857,730 1,988,391 2,155,449 2,292,900 2,600,000 1,212,186 2,424,000 (176,000) 3,694,653 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,651,100 3,090,513 5,605,100 (46,000)

OTHER TAXES
110-1910-320100 SALES & USE TAX 3,496,546 3,712,715 4,164,119 4,377,874 4,352,645 4,351,621 4,400,000 2,234,125 4,200,000 (200,000) 110-1910-320300 HOTEL MOTEL TAX 322,494 294,265 347,359 381,416 333,462 346,823 380,000 109,107 380,000 0 110-1910-320401 GARBAGE FRANCHISE FEE 479,807 504,380 524,522 603,399 735,308 766,999 760,000 277,271 760,000 0 110-1910-320404 PG&E/MID FRANCHISE FEE 316,160 336,324 363,640 404,674 487,924 451,397 450,000 0 450,000 0 110-1910-320405 CABLE TV FRANCHISE FEE 189,949 190,666 199,330 203,718 192,910 174,930 200,000 38,530 200,000 0 110-2110-320406 TOW OPERATORS 9,345 17,570 17,815 18,130 14,455 10,990 15,000 6,125 15,000 0 110-1310-320700 BUSINESS LICENSE FEE 174,227 153,473 153,627 161,988 166,896 169,843 168,000 27,810 168,000 0 110-1310-320800 YARD SALES 2,295 1,215 1,700 1,625 1,480 1,278 1,500 465 1,500 0 110-1910-320900 PROPERTY TRANSFER TAX 115,010 110,083 138,855 94,491 97,237 91,746 95,000 41,729 95,000 0 5,105,833 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,469,500 2,735,162 6,269,500 (200,000)

LICENSES
110-2160-330100 ANIMAL LICENSE 27,308 26,095 25,146 22,126 18,206 14,140 20,000 8,220 20,000 0 27,308 26,095 25,146 22,126 18,206 14,140 20,000 8,220 20,000 0

FINES, FORFEITURES & PENALTIES
110-2110-340100 VEHICLE CODE AND COURT FINES 31,732 45,285 27,661 30,786 40,899 82,605 45,000 23,304 45,000 0 110-1310-340300 RETURNED CHECK CHARGE 3,874 3,130 2,080 2,707 2,745 3,995 3,000 2,500 3,000 0 110-1310-340400 PENALTIES 174,888 115,104 186,472 191,161 196,406 208,392 215,000 110,873 215,000 0 110-2160-340701 ANIMAL FINES 5,612 23,578 2,860 4,115 1,209 1,435 2,000 3,605 2,000 0 216,106 187,097 219,073 228,769 241,259 296,427 265,000 140,282 265,000 0 143
9 4/14/2025
GENERAL FUND (110)
REVENUES 2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year New Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

USES OF MONEY & PROPERTY
110-1910-351100 INVESTMENT EARNINGS 135,519 136,235 80,307 58,991 211,292 455,925 250,000 169,489 250,000 0 110-1910-351101 UNREALIZED GAIN (LOSSES) 71,174 93,151 (45,043) (269,825) (61,943) 83,928 0 174,975 150,000 150,000 110-1910-350301 CELL TOWER RENT 28,775 29,584 28,101 36,943 35,264 76,166 45,000 18,460 45,000 0 110-1910-350307 LAND LEASE ROBANN RANCH 19,617 26,745 15,812 16,064 8,327 8,181 8,000 7,370 8,000 0 110-1110-350400 RENT AND ADMIN CHARGE ENT 30,000 34,000 30,000 30,000 30,000 30,000 30,000 15,000 30,000 0 286,285 319,715 109,177 (127,827) 222,940 654,200 333,000 385,294 483,000 150,000

INTERGOVERNMENTAL
110-1910-362100 MOTOR VEHICLE IN LIEU 11,196 0 16,867 26,845 23,757 28,526 0 0 0 0 110-2110-363100 SCHOOL SHARE POLICE OFFIC 67,535 67,534 67,535 67,535 67,535 67,535 67,500 33,767 67,500 0 110-2180-363120 SCHOOL SHARE CROSSING GUARDS 12,000 12,000 0 6,800 6,180 4,974 12,000 0 12,000 0 110-2110-362400 POST REIMBURSEMENT 17,500 34,732 0 0 0 8,867 15,000 5,312 15,000 0 110-2110-362405 OTHER REIMBURSEMENT 13,022 9,712 18,264 13,149 0 31,308 13,725 73,313 73,300 59,575 110-1910-361100 FEDERAL GRANT - COVID 19 0 0 183,315 0 0 0 0 0 0 0 110-2120-363400 NEWMAN DISPATCH SERVICES 176,000 0 0 0 0 0 0 0 0 0 110-2161-363300 RIVERBANK ANIMAL SERVICES 220,432 200,603 243,789 250,280 252,870 253,685 316,000 158,424 316,000 0 110-2162-363310 ESCALON ANIMAL SERVICES 0 0 0 0 98,230 147,436 151,000 77,298 151,000 0 110-4141-362300 STATE STREET SWEEPING 17,905 17,905 17,905 17,905 17,905 17,905 17,900 8,953 17,900 0 535,590 342,486 547,675 382,514 466,477 560,236 593,125 357,067 652,700 59,575 144
10 4/14/2025
GENERAL FUND (110) 2024-25 2024-25
REVENUES Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year New Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SERVICE REVENUES
110-2110-370501 LIVESCAN REVENUES 4,598 2,922 464 311 245 823 1,000 49 1,000 0 110-2110-370502 FALSE ALARMS 7,298 2,900 0 0 0 0 0 0 0 0 110-2110-370503 VEHICLE RELEASE 13,179 25,275 27,052 30,860 25,893 18,859 18,000 10,102 18,000 0 110-2110-370504 POLICE REPORTS 4,705 4,947 4,792 4,858 4,257 5,677 5,500 2,311 5,500 0 110-2110-370505 POLICE MISC REVENUE 5,761 1,550 1,982 7,366 27,187 14,238 6,000 254 6,000 0 110-2110-370507 ADMIN PROCESSING FEE 26 592 298 338 240 270 500 30 500 0 110-2110-370509 GUN STORAGE/RELEASE FEE 251 406 894 0 0 424 200 427 200 0 110-2110-370510 BICYCLE LICENSES 60 22 8 0 0 0 0 0 0 0
110-2110-370512 CCW PERMITS 0 0 240 0 363 240 200 0 200 0 110-2160-376800 ANIMAL SHELTER FEES 7,595 10,562 8,403 12,277 19,238 16,376 6,000 8,216 6,000 0 110-1310-374100 ASSMT DIST. ADMIN CHARGES 52,000 52,500 52,500 52,500 52,000 52,000 52,500 26,000 52,500 0 110-7210-374100 PARKS SERVICE CHARGES 20,400 30,600 27,200 30,600 27,200 27,200 27,200 13,600 27,200 0 110-4140-372610 SPECIAL PUBLIC WORKS SERV 235 5,360 425 2,346 4,216 1,000 500 892 500 0 110-4142-374120 STREET LIGHTING/REIMB 0 0 0 0 0 0 0 0 0 0 110-1310-372700 DEVELOPMENT SERVICE CHARGE 0 24 6,713 0 0 42,654 1,000 0 1,000 0 110-7210-350410 MISC. PARK RENTAL 1,470 2,045 1,434 3,850 3,020 3,701 3,000 351 3,000 0 110-1310-374110 BUSINESS LICENSE PROCESSING 28,558 30,554 31,230 27,725 26,670 24,453 31,000 5,690 31,000 0 110-1310-374120 MISCELLANEOUS 35,780 22,961 26,220 13,214 17,712 24,494 4,000 7,411 4,000 0 110-1310-374140 OAKDALE FIRE DISTRICT 2,435 12,305 12,240 12,240 12,246 12,240 12,200 6,120 12,200 0 110-1130-374140 OAKDALE FIRE DISTRICT 0 0 0 0 8,160 8,160 8,160 4,080 8,160 0 110-1130-374501 NOTARY FEE 0 0 0 125 0 0 50 150 50 0
110-1910-374500 BLOCK PARTY/SPECIAL EVENT 7,905 4,721 4,841 10,282 9,560 8,810 4,000 2,860 4,000 0 192,256 210,246 206,936 208,892 238,207 261,619 181,010 88,543 181,010 0 10,058,031 10,472,121 11,310,869 11,580,248 12,789,136 13,663,967 13,512,735 6,805,081 13,476,310 (36,425)

INTERFUND TRANSFERS IN
110-1910-399115 MEASURE H 1,984,078 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,801,200 1,421,707 2,676,200 (125,000) 110-2110-399203 SUPPLEMENTAL LAW ENFORCEMENT 49,992 49,992 50,000 50,000 50,000 50,000 50,000 25,000 50,000 0 110-2110-399114 CANNABIS 0 0 360,000 100,000 100,000 100,000 175,000 50,000 175,000 0 110-2110-399214 SAFETY SALES TAX (PROP 172) 100,008 150,000 125,000 125,000 125,000 125,000 200,000 65,000 230,000 30,000 110-2110-399268 ABANDONED VEHICLE ABATE 7,349 5,850 7,629 13,345 19,297 15,496 15,000 7,941 15,000 0 110-2110-399292 PUBLIC SAFETY CFD 2007-1 75,000 140,000 120,000 110,000 150,000 215,000 200,000 97,500 200,000 0 110-2210-399214 SAFETY SALES TAX (PROP 172) 60,000 100,000 80,000 80,000 80,000 80,000 200,000 45,000 230,000 30,000 110-2210-399291 FIRE SERVICES CFD 2003-1 190,000 280,000 300,000 260,000 280,000 310,000 320,000 155,000 320,000 0 110-2210-399292 PUBLIC SAFETY CFD 2007-1 75,000 120,000 135,000 120,000 150,000 190,000 200,000 95,000 200,000 0 110-1910-399515 RISK MANAGEMENT Fund 0 0 0 0 75,000 75,000 75,000 37,500 75,000 0 110-1910-399535 PERS LIABILITY FUND 184,996 185,000 0 0 545,000 250,000 375,000 187,500 411,000 36,000 GENERAL FUND - Consolidated Fire Deposit 0 0 0 0 0 0 0 0 0 0 GAS TAX 299,860 200,000 400,000 200,000 370,000 370,000 370,000 185,000 370,000 0 3,026,283 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,981,200 2,372,148 4,952,200 (29,000) TOTAL REVENUES 13,084,314 13,667,748 15,005,266 15,324,113 18,164,490 18,307,668 18,493,935 9,177,229 18,428,510 (65,425) 145
11 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
CITY COUNCIL Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-1010-410005 SALARIES - PART-TIME 21,799 22,448 21,677 20,139 22,345 22,277 22,277 10,282 22,277 0 110-1010-414004 WORKERS COMPENSATION INS 1,149 942 911 840 939 936 936 432 936 0 110-1010-414004 SOCIAL SECURITY/MEDICARE 1,667 1,714 1,657 1,527 1,708 1,704 1,704 786 1,704 0 * SALARIES & BENEFITS 24,615 25,104 24,245 22,506 24,992 24,917 24,917 11,500 24,917 0

OPERATIONS & MAINTENANCE
110-1010-416004 CONFERENCES 4,302 0 0 0 3,942 507 9,000 0 9,000 0 110-1010-425011 ADVERTISING 0 0 0 0 516 0 0 0 0 0
110-1010-427001 OFFICE SUPPLIES 65 114 0 596 350 0 300 0 300 0 110-1010-427006 GENERAL SUPPLIES 393 60 585 0 430 604 500 457 500 0 110-1010-429000 POSTAGE 16 0 0 0 0 0 50 0 50 0
* OPERATIONS & MAINTENANCE 4,776 174 585 596 5,238 1,111 9,850 457 9,850 0 TOTAL 29,391 25,278 24,830 23,102 30,230 26,028 34,767 11,957 34,767 0 146
12 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
CITY MANAGER Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-1110-410000 SALARIES 180,808 194,174 210,180 206,492 225,275 233,917 245,263 120,600 245,263 0 110-1110-410005 SALARIES - PART-TIME 0 0 235 3,975 0 0 2,000 0 2,000 0 110-1110-414001 RETIREMENT 31,480 31,657 40,838 41,466 48,715 48,419 52,095 23,787 52,095 0 110-1110-414002 HEALTH INSURANCE 18,645 19,921 20,444 20,057 19,668 19,697 21,139 10,007 21,139 0 110-1110-414003 WORKERS COMPENSATION INS 7,496 7,443 8,011 8,034 8,391 8,980 9,839 4,556 9,839 0 110-1110-414004 SOCIAL SECURITY/MEDICARE 2,485 2,798 3,035 3,239 3,211 3,385 3,353 1,763 3,353 0 110-1110-414005 LONG TERM DISABILITY INS. 817 806 275 378 246 375 405 334 405 0 110-1110-414006 STATE UNEMPLOYMENT 517 532 502 621 317 275 380 112 380 0 110-1110-414007 DEFERED COMPENSATION 13,269 13,763 14,793 13,409 13,964 16,272 18,175 8,144 18,175 0 110-1110-414008 LIFE INSURANCE 656 666 673 634 392 435 576 246 576 0 * SALARIES & BENEFITS 256,173 271,760 298,986 298,305 320,179 331,755 353,225 169,549 353,225 0

OPERATIONS & MAINTENANCE
110-1110-416001 TRAVEL 1,162 1,483 4 13 1,882 1,170 2,000 804 2,000 0 110-1110-416002 TRAINING 1,723 605 925 52 600 750 1,750 350 1,750 0 110-1110-416005 MEMBERSHIPS 1,552 1,452 1,452 1,400 1,252 1,421 1,600 1,200 1,600 0 110-1110-425003 CONTRACT SERVICES 33 0 0 115 0 0 500 38 500 0 110-1110-427001 OFFICE SUPPLIES 1,167 403 0 1,013 607 1,720 1,500 957 1,500 0 110-1110-429000 POSTAGE 23 1 470 6 16 26 175 1 175 0
* OPERATIONS & MAINTENANCE 5,660 3,944 2,851 2,599 4,357 5,087 7,525 3,350 7,525 0

INTER DEPARTMENTAL CHARGES
110-1110-480006 INFORMATION TECH CHARGE 0 0 55 500 500 500 500 250 500 0 * INTER DEPARTMENTAL CHARGES 0 0 55 500 500 500 500 250 500 0 TOTAL 261,833 275,704 301,892 301,404 325,036 337,342 361,250 173,149 361,250 0 147
13 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
HUMAN RESOURCES Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment #REF!

SALARIES & BENEFITS
110-1120-410000 SALARIES 44,306 50,549 59,356 63,696 68,558 73,912 73,668 35,186 73,668 0 110-1120-414001 RETIREMENT 3,047 2,964 3,276 3,494 4,889 4,514 4,659 2,196 4,659 0 110-1120-414002 HEALTH INSURANCE 8,278 8,499 8,575 8,713 8,828 9,236 9,314 4,299 9,314 0 110-1120-414003 WORKERS COMPENSATION INS 1,847 1,965 2,232 2,432 2,576 2,790 2,887 1,324 2,887 0 110-1120-414004 SOCIAL SECURITY/MEDICARE 642 679 796 854 924 1,003 997 478 997 0 110-1120-414005 LONG TERM DISABILITY INS. 343 365 166 157 101 154 153 94 153 0 110-1120-414006 STATE UNEMPLOYMENT 217 217 200 161 130 112 112 0 112 0 110-1120-414008 INSURANCE 109 110 104 98 88 87 86 40 86 0 * SALARIES & BENEFITS 58,789 65,348 74,705 79,605 86,094 91,808 91,876 43,617 91,876 0

OPERATIONS & MAINTENANCE
110-1120-416001 TRAVEL 566 49 0 19 341 227 650 168 650 0 110-1120-416002 TRAINING 1,957 1,461 1,363 1,504 2,233 1,633 2,500 1,043 2,500 0 110-1120-416005 MEMBERSHIPS 498 80 320 160 80 331 884 0 884 0 110-1120-425003 CONTRACT SERVICES 750 969 805 0 727 200 1,000 250 1,000 0 110-1120-427001 OFFICE SUPPLIES 1,405 1,062 1,276 2,214 2,344 1,872 2,200 1,175 2,200 0 110-1120-429000 POSTAGE 26 18 49 10 14 69 100 58 100 0
* OPERATIONS & MAINTENANCE 5,202 3,639 3,813 3,907 5,739 4,332 7,334 2,694 7,334 0

INTER DEPARTMENTAL CHARGES
110-1120-480006 INFORMATION TECH CHARGE 0 0 0 500 500 500 500 250 500 0 * INTER DEPARTMENTAL CHARGES 0 0 0 500 500 500 500 250 500 0 TOTAL 63,991 68,987 78,518 84,012 92,333 96,640 99,710 46,561 99,710 0 148
14 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
CITY CLERK Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment #REF!

SALARIES & BENEFITS
110-1130-410000 SALARIES 99,473 101,079 110,730 115,656 122,005 142,933 141,851 71,482 141,851 0 110-1130-410005 SALARIES - PART-TIME 2,400 2,419 2,409 2,409 2,409 2,400 2,400 1,108 2,400 0 110-1130-410013 CONTRACT EMPL. SALARIES 6,022 0 0 0 0 0 0 0 0 0 110-1130-414001 RETIREMENT 49,098 49,549 69,257 73,599 81,786 81,090 93,896 40,414 93,896 0 110-1130-414002 HEALTH INSURANCE 13,877 11,851 11,805 11,353 11,806 12,960 12,960 5,982 12,960 0 110-1130-414003 WORKERS COMPENSATION INS 4,338 3,875 4,138 4,246 4,494 5,029 5,492 2,463 5,492 0 110-1130-414004 SOCIAL SECURITY/MEDICARE 1,404 1,564 1,721 1,790 1,879 2,077 2,045 1,034 2,045 0 110-1130-414005 LONG TERM DISABILITY INS. 849 701 315 313 200 307 306 188 306 0 110-1130-414006 STATE UNEMPLOYMENT 478 434 399 322 259 224 224 0 224 0 110-1130-414007 DEFERED COMPENSATION 0 0 0 0 0 1,258 1,349 604 1,349 0 110-1130-414008 LIFE INSURANCE 269 220 207 196 175 173 173 80 173 0 * SALARIES & BENEFITS 178,208 171,692 200,981 209,884 225,013 248,451 260,696 123,355 260,696 0

OPERATIONS & MAINTENANCE
110-1130-416002 TRAINING 1,594 1,765 1,650 3,798 4,568 4,976 2,000 1,181 2,000 0 110-1130-416005 MEMBERSHIPS 255 348 266 415 780 725 625 0 625 0 110-1130-425003 CONTRACT SERVICES 3,474 6,192 3,927 4,232 1,733 3,918 5,167 3,140 5,167 0 110-1130-425011 ADVERTISING 2,776 1,415 1,798 672 378 894 3,000 550 3,000 0 110-1130-425013 ELECTION EXPENSE 29,773 90,561 45,728 29,599 34,267 0 61,333 0 61,333 0 110-1130-427001 OFFICE SUPPLIES 2,788 2,133 2,367 2,935 1,478 1,601 2,500 324 2,500 0 110-1130-429000 POSTAGE 225 231 308 316 312 306 300 82 300 0 * OPERATIONS & MAINTENANCE 40,885 102,645 56,044 41,967 43,516 12,420 74,925 5,277 74,925 0

INTER DEPARTMENTAL CHARGES
110-1110-480006 INFORMATION TECH CHARGE 0 0 150 500 500 500 500 250 500 0 * INTER DEPARTMENTAL CHARGES 0 0 150 500 500 500 500 250 500 0 TOTAL 219,093 274,337 257,175 252,351 269,029 261,371 336,121 128,882 336,121 0 149
15 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
FINANCE Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-1310-410000 SALARIES 109,516 109,594 121,189 126,483 132,068 145,240 157,755 76,608 157,755 0 110-1310-414001 RETIREMENT 36,912 36,817 47,069 48,810 53,958 52,819 71,807 26,283 71,807 0 110-1310-414002 HEALTH INSURANCE 16,225 15,106 14,882 14,679 14,801 15,863 16,663 7,369 16,663 0 110-1310-414003 WORKERS COMPENSATION INS 4,374 4,201 4,429 4,651 4,839 5,357 6,130 2,638 6,130 0 110-1310-414004 SOCIAL SECURITY/MEDICARE 1,514 1,456 1,620 1,722 1,810 2,001 2,116 1,061 2,116 0 110-1310-414005 LONG TERM DISABILITY INS. 619 601 300 285 182 279 291 204 291 0 110-1310-414006 STATE UNEMPLOYMENT 899 468 421 340 275 238 246 0 246 0 110-1310-414007 DEFERED COMPENSATION 2,704 2,804 2,916 3,025 3,103 3,999 4,645 1,927 4,645 0 110-1310-414008 LIFE INSURANCE 406 401 396 389 212 292 353 152 353 0 * SALARIES & BENEFITS 173,169 171,448 193,222 200,384 211,248 226,088 260,006 116,242 260,006 0

OPERATIONS & MAINTENANCE
110-1310-416002 TRAINING 44 0 0 0 0 0 500 0 500 0
110-1310-416005 MEMBERSHIPS 154 195 132 98 148 201 300 117 300 0 110-1310-425002 AUDIT 7,051 6,844 4,345 7,324 10,397 (323) 17,500 8,115 17,500 0 110-1310-425003 CONTRACT SERVICES 13,204 4,341 8,515 3,062 3,959 3,033 5,500 589 5,500 0 110-1310-425012 SOFTWARE 21,691 20,100 17,655 24,676 21,483 50,853 30,000 0 30,000 0 110-1310-425019 BANK/CC SERVICE CHARGES 5,143 5,868 3,953 4,264 4,630 4,523 5,400 3,625 5,400 0 110-1310-427001 OFFICE SUPPLIES 1,023 1,017 425 0 33 64 1,000 0 1,000 0 110-1310-427006 GENERAL SUPPLIES 1,119 967 612 154 137 1,011 1,000 76 1,000 0 110-1310-429000 POSTAGE 1,391 1,342 1,414 1,664 1,739 1,778 2,100 321 2,100 0 * OPERATIONS & MAINTENANCE 50,820 40,674 37,051 41,242 42,526 61,140 63,300 12,843 63,300 0 TOTAL 223,989 212,122 230,273 241,626 253,774 287,228 323,306 129,085 323,306 0 150
16 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
CITY TREASURER Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-1320-410005 SALARIES - PART-TIME 963 970 967 967 967 963 963 444 963 0 110-1320-414003 WORKERS COMPENSATION INS 40 11 41 41 41 40 40 19 40 0 110-1320-414004 SOCIAL SECURITY/MEDICARE 74 74 74 74 74 74 74 34 74 0 * SALARIES & BENEFITS 1,077 1,055 1,082 1,082 1,082 1,077 1,077 497 1,077 0 TOTAL 1,077 1,055 1,082 1,082 1,082 1,077 1,077 497 1,077 0 151
17 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
CITY ATTORNEY Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
* SALARIES & BENEFITS 0 0 0 0 0 0 0 0 0 0

OPERATIONS & MAINTENANCE
110-1610-425003 CONTRACT SERVICES 82,685 114,199 92,069 97,927 99,901 85,552 100,000 49,369 100,000 0 * OPERATIONS & MAINTENANCE 82,685 114,199 92,069 97,927 99,901 85,552 100,000 49,369 100,000 0 TOTAL 82,685 114,199 92,069 97,927 99,901 85,552 100,000 49,369 100,000 0 152
18 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
GENERAL GOVERNMENT Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-1910-414001 RETIREMENT 98,975 102,503 105,252 107,143 110,348 114,984 117,762 58,881 117,762 0 110-1910-414002 HEALTH INSURANCE 0 0 0 0 0 0 0 0 0
* SALARIES & BENEFITS 98,975 102,503 105,252 107,143 110,348 114,984 117,762 58,881 117,762 0

OPERATIONS & MAINTENANCE
110-1910-415000 LIABILITY INSURANCE 124,017 130,013 184,526 251,917 270,531 324,066 317,000 275,802 317,000 0 110-1910-416005 MEMBERSHIPS 38,830 39,252 42,023 55,678 48,786 50,714 53,500 42,479 53,500 0 110-1910-420001 ELECTRIC 40,674 44,825 41,528 32,000 31,734 32,000 43,000 28,589 53,000 10,000 110-1910-420002 GAS 8,008 6,803 8,241 5,728 6,013 8,000 12,000 5,420 12,000 0 110-1910-420003 TELEPHONE 2,891 2,934 5,272 3,411 205 (2,099) 4,000 (1,384) 4,000 0 110-1910-423000 LEASES 10,023 5,918 4,514 4,874 5,921 6,072 10,100 2,840 10,100 0 110-1910-425003 CONTRACT SERVICES 7,122 20,816 11,981 18,801 21,965 19,567 16,000 8,417 16,000 0 110-1910-427001 OFFICE SUPPLIES 1,316 0 1,934 889 1,425 220 1,800 40 1,800 0 110-1910-427006 GENERAL SUPPLIES 1,878 2,380 5,695 4,612 5,188 6,991 8,200 5,065 8,200 0 110-1910-427022 FUEL & OIL 124 492 137 300 102 45 600 356 600 0 110-1910-429000 POSTAGE 283 323 172 595 576 217 1,200 139 1,200 0 110-1910-434000 SAFETY PROGRAMS 1,472 1,847 0 1,628 2,277 2,214 2,300 2,257 2,300 0 110-1910-436001 INSURANCE CLAIMS 0 0 3,290 598 0 0 1,200 0 1,200 0 110-1910-437001 COVID-19 EXPENSES 0 25,958 2,442 759 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 236,638 281,561 311,755 381,790 394,723 448,007 470,900 370,020 480,900 10,000

INTER DEPARTMENTAL CHARGES
110-1910-480004 RISK MANAGEMENT CHARGE 63,512 63,512 63,512 63,512 63,512 63,512 63,512 31,756 63,512 0 110-1910-480005 EMPLOYEE LIABILITY CHARGE 19,848 19,848 19,848 19,848 19,848 19,848 19,848 9,924 19,848 0 110-1910-480006 INFORMATION TECH CHARGE 50,000 50,000 50,000 50,000 50,000 50,000 50,000 25,000 50,000 0 110-1910-480007 VEHICLE REPLACEMENT CHARGE 31,755 31,755 31,755 31,755 31,755 31,755 31,755 15,878 31,755 0 110-1910-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 2,500 1,250 2,500 0 * INTER DEPARTMENTAL CHARGES 165,115 165,115 165,115 165,115 165,115 165,115 167,615 83,808 167,615 0 TOTAL 500,728 549,179 582,122 654,048 670,186 728,106 756,277 512,709 766,277 10,000 153
19 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
POLICE - ADMINISTRATION Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-2110-410000 SALARIES 213,135 248,727 253,067 264,180 271,788 281,834 308,849 153,310 308,849 0 110-2110-410005 SALARIES - PART-TIME 33,640 41,344 35,976 53,035 84,701 100,670 123,379 52,152 123,379 0 110-2110-414001 RETIREMENT 50,510 32,165 36,345 39,596 43,753 48,095 52,579 23,712 52,579 0 110-2110-414002 HEALTH INSURANCE 24,213 28,650 28,685 30,909 29,173 33,481 31,587 15,295 31,587 0 110-2110-414003 WORKERS COMPENSATION INS 27,592 27,725 22,967 18,353 20,398 22,493 27,421 11,893 27,421 0 110-2110-414004 SOCIAL SECURITY/MEDICARE 5,809 6,767 6,237 8,175 9,878 9,479 11,121 4,949 11,121 0 110-2110-414005 LONG TERM DISABILITY INS. 1,132 1,274 512 654 396 596 612 469 612 0 110-2110-414006 STATE UNEMPLOYMENT 2,258 2,503 2,101 1,541 1,611 1,755 1,568 0 1,568 0 110-2110-414007 DEFERED COMPENSATION 14,377 16,615 17,119 2,834 0 1,971 3,081 1,381 3,081 0 110-2110-414008 LIFE INSURANCE 837 906 891 488 418 648 801 352 801 0 * SALARIES & BENEFITS 373,503 406,676 403,900 419,765 462,116 501,022 560,998 263,513 560,998 0

OPERATIONS & MAINTENANCE
110-2110-416002 TRAINING 12,494 5,615 3,422 4,923 2,525 7,503 5,000 3,528 5,000 0 110-2110-416003 POST TRAINING 37,541 27,496 34,568 58,276 45,132 27,199 40,500 30,029 40,500 0 110-2110-416005 MEMBERSHIPS 1,358 505 1,465 1,700 1,124 995 3,000 215 3,000 0 110-2110-420003 TELEPHONE 50,016 49,159 38,121 37,725 35,085 39,507 52,000 17,983 52,000 0 110-2110-420004 CELL PHONES & PAGERS 19,091 19,932 22,719 24,842 28,307 23,798 24,000 15,726 24,000 0 110-2110-423000 LEASES 8,441 10,551 10,140 9,698 9,439 9,909 9,500 4,384 9,500 0 110-2110-423001 LEASE - BUILDINGS 0 4,860 10,034 10,690 1,800 0 1,800 0 1,800 0 110-2110-424004 RADIOS MAINTENANCE 12,479 7,894 4,235 15,447 7,185 8,384 15,000 3,276 15,000 0 110-2110-425003 CONTRACT SERVICES 161,060 73,986 94,263 99,214 125,447 167,645 185,000 111,968 185,000 0 110-2110-425006 RECUITMENT COSTS 40,257 30,745 27,637 39,358 23,659 43,137 28,000 9,918 28,000 0 110-2110-425007 TASK FORCE 26,219 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 0 110-2110-425011 ADVERTISING 745 195 0 0 582 0 1,000 249 1,000 0 110-2110-425019 BANK/CC SERVICE CHARGES 1,642 2,225 2,148 2,538 2,297 2,516 2,400 1,527 2,400 0 110-2110-427001 OFFICE SUPPLIES 16,581 16,229 12,170 18,094 16,651 16,119 16,000 6,396 16,000 0 110-2110-427004 GENERAL SUPPLIES 49,439 36,015 23,362 43,019 38,095 38,301 37,000 21,649 37,000 0 110-2110-427012 NATIONAL NIGHT OUT 0 0 0 0 787 3,705 1,500 462 1,500 0 110-2110-427022 FUEL & OIL 56,164 66,857 76,449 103,063 115,452 106,370 108,000 24,554 108,000 0 110-2110-427027 C.A.P.S. PROGRAM EXPENSE 148 1,619 0 0 173 368 1,000 0 1,000 0 110-2110-429000 POSTAGE 3,633 4,665 3,780 2,990 3,134 4,149 5,000 2,285 5,000 0 * OPERATIONS & MAINTENANCE 497,308 373,548 379,513 486,577 471,874 514,605 550,700 269,149 550,700 0

CAPITAL OUTLAY
110-2110-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 0 110-2110-441006 COMPUTER AND RELATED EQUI 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0

INTER DEPARTMENTAL CHARGES
110-2110-441012 EQUIPMENT REPLACEMENT PROGRAM 23,500 26,500 26,500 26,500 26,500 36,500 36,500 18,250 36,500 0 110-2110-480003 FACILITY MAINTENANCE CHARGE 31,855 31,855 31,855 35,355 40,355 40,355 40,355 20,178 40,355 0 110-2110-480006 INFORMATION TECH CHARGE 50,000 50,000 50,000 90,000 90,000 90,000 90,000 45,000 90,000 0 110-2110-480009 FLEET MAINTENANCE CHARGE 45,781 41,135 29,730 61,515 55,595 53,131 110,000 55,000 110,000 0 * INTER DEPARTMENTAL CHARGES 151,136 149,490 138,085 213,370 212,450 219,986 276,855 138,428 276,855 0 TOTAL 1,021,947 929,714 921,498 1,119,712 1,146,440 1,235,613 1,388,553 671,090 1,388,553 0 154
20 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
POLICE - DISPATCH Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-2120-410000 SALARIES 389,875 308,907 330,127 419,905 459,876 519,065 589,908 211,992 589,908 0 110-2120-410005 SALARIES - PART-TIME 42,105 101,188 88,827 37,176 36,193 67,015 54,414 45,444 54,414 0 110-2120-410007 OVERTIME SALARIES 37,140 34,970 30,584 32,365 32,307 35,505 18,000 9,983 18,000 0 110-2120-410013 CONTRACT EMPL. SALARIES 68,500 0 0 0 0 0 0 0 0 0 110-2120-414001 RETIREMENT 64,759 62,329 82,602 108,879 126,890 123,670 143,940 58,604 143,940 0 110-2120-414002 HEALTH INSURANCE 91,458 72,638 73,668 95,539 89,068 107,392 95,847 44,609 95,847 0 110-2120-414003 WORKERS COMPENSATION INS 18,336 18,512 17,145 18,834 19,928 25,908 25,654 10,492 25,654 0 110-2120-414004 SOCIAL SECURITY/MEDICARE 9,633 10,208 9,007 7,450 7,403 9,358 9,997 5,298 9,997 0 110-2120-414005 LONG TERM DISABILITY INS. 1,623 1,446 1,381 1,708 1,606 1,847 1,809 695 1,809 0 110-2120-414006 STATE UNEMPLOYMENT 6,188 5,130 3,794 3,286 3,843 3,609 2,403 637 2,403 0 110-2120-414007 DEFERED COMPENSATION 0 0 0 0 0 1,389 1,623 687 1,623 0 110-2120-414008 LIFE INSURANCE 480 374 362 455 375 408 402 163 402 0 * SALARIES & BENEFITS 730,097 615,702 637,497 725,597 777,489 895,166 943,997 388,604 943,997 0 TOTAL 730,097 615,702 637,497 725,597 777,489 895,166 943,997 388,604 943,997 0 155
21 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
POLICE - SPECIAL SERVICES Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-2130-410000 SALARIES 152,678 144,279 125,979 123,594 235,509 206,218 313,036 103,713 313,036 0 110-2130-410007 OVERTIME SALARIES 15,648 8,028 4,487 7,333 19,202 3,928 13,000 2,134 13,000 0 110-2130-414001 RETIREMENT 96,839 88,664 46,132 66,236 90,003 76,737 103,343 38,825 103,343 0 110-2130-414002 HEALTH INSURANCE 31,875 30,135 21,353 18,857 32,294 29,466 44,694 14,069 44,694 0 110-2130-414003 WORKERS COMPENSATION INS 22,030 18,600 15,780 12,930 26,646 20,208 32,751 9,835 32,751 0 110-2130-414004 SOCIAL SECURITY/MEDICARE 2,150 2,046 2,057 1,825 3,607 2,901 4,279 1,465 4,279 0 110-2130-414005 LONG TERM DISABILITY INS. 468 476 357 370 569 449 641 195 641 0 110-2130-414006 STATE UNEMPLOYMENT 868 926 609 450 777 658 614 0 614 0 110-2130-414007 DEFERED COMPENSATION 0 0 0 0 0 1,097 1,246 592 1,246 0 110-2130-414008 LIFE INSURANCE 125 123 97 96 129 102 143 48 143 0 * SALARIES & BENEFITS 322,681 293,277 216,851 231,691 408,736 341,764 513,747 170,876 513,747 0

OPERATIONS & MAINTENANCE
110-2130-427023 EVIDENCE COSTS 15,773 5,798 5,302 4,570 8,083 4,072 8,600 3,862 8,600 0 110-2130-427024 D.A.R.E. 146 0 0 0 443 0 0 0 0 0
110-2130-427028 INVESTIGATION EXPENSE 715 1,907 2,901 2,093 1,918 2,524 4,500 2,056 4,500 0 * OPERATIONS & MAINTENANCE 16,634 7,705 8,203 6,663 10,444 6,596 13,100 5,918 13,100 0 TOTAL 339,315 300,982 225,054 238,354 419,180 348,360 526,847 176,794 526,847 0 156
22 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
POLICE - FIELD SERVICES Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-2140-410000 SALARIES 1,388,115 1,570,156 1,631,645 1,656,854 1,776,488 1,912,629 2,199,166 1,077,780 2,199,166 0 110-2140-410005 SALARIES - PART-TIME 85,697 77,415 43,775 55,617 94,398 23,978 40,000 4,561 40,000 0 110-2140-410007 OVERTIME SALARIES 340,754 277,874 240,546 288,860 396,214 430,093 245,000 156,965 245,000 0 110-2140-414001 RETIREMENT 703,603 679,153 883,069 1,092,325 1,234,973 1,137,364 1,082,904 456,194 1,082,904 0 110-2140-414002 HEALTH INSURANCE 250,838 274,946 268,530 263,312 272,784 306,234 293,454 151,176 293,454 0 110-2140-414003 WORKERS COMPENSATION INS 231,636 240,840 234,073 239,612 288,366 297,349 303,895 149,829 303,895 0 110-2140-414004 SOCIAL SECURITY/MEDICARE 29,336 27,376 28,344 31,766 32,766 34,385 36,662 17,235 36,662 0 110-2140-414005 LONG TERM DISABILITY INS. 4,800 5,456 4,443 4,827 4,626 4,700 4,927 2,214 4,927 0 110-2140-414006 STATE UNEMPLOYMENT 11,177 11,683 9,102 9,667 6,271 6,094 5,698 395 5,698 0 110-2140-414007 DEFERED COMPENSATION 0 0 0 0 0 3,186 4,271 2,198 4,271 0 110-2140-414008 LIFE INSURANCE 1,262 1,402 1,392 1,427 1,240 1,212 1,259 596 1,259 0 * SALARIES & BENEFITS 3,047,218 3,166,301 3,344,919 3,644,267 4,108,126 4,157,224 4,217,236 2,019,143 4,217,236 0

OPERATIONS & MAINTENANCE
110-2140-427010 RANGE SUPPLIES 20,083 8,088 5,392 17,872 27,609 23,569 31,225 3,298 31,225 0 110-2140-427025 BIKE PATROL COSTS 2,655 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 22,738 8,088 5,392 17,872 27,609 23,569 31,225 3,298 31,225 0 TOTAL 3,069,956 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,248,461 2,022,441 4,248,461 0 157
23 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
ANIMAL SERVICES - OAKDALE Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-2160-410000 SALARIES 50,637 52,949 60,012 58,289 72,292 91,321 97,762 47,108 97,762 0 110-2160-410005 SALARIES - PART-TIME 14,830 17,401 14,745 26,530 20,445 19,228 16,739 10,021 16,739 0 110-2160-410007 OVERTIME SALARIES 4,531 5,169 13,288 3,022 2,715 4,855 4,000 1,784 4,000 0 110-2160-414001 RETIREMENT 4,465 4,039 4,078 4,919 7,096 6,581 7,260 3,490 7,260 0 110-2160-414002 HEALTH INSURANCE 10,264 10,208 11,995 9,692 12,493 18,233 19,699 8,172 19,699 0 110-2160-414003 WORKERS COMPENSATION INS 8,821 9,838 10,594 10,292 10,579 9,678 7,709 6,318 7,709 0 110-2160-414004 SOCIAL SECURITY/MEDICARE 1,868 1,440 1,830 1,636 1,447 1,650 1,632 845 1,632 0 110-2160-414005 LONG TERM DISABILITY INS. 203 203 217 192 258 328 356 157 356 0 110-2160-414006 STATE UNEMPLOYMENT 804 856 647 791 536 701 520 179 520 0 110-2160-414008 LIFE INSURANCE 54 54 68 52 58 73 79 37 79 0 * SALARIES & BENEFITS 96,477 102,157 117,474 115,415 127,919 152,648 155,756 78,111 155,756 0

OPERATIONS & MAINTENANCE
110-2160-416002 TRAINING 24 2,157 0 135 0 745 200 0 200 0 110-2160-420001 ELECTRIC 9,443 11,771 12,701 11,193 12,000 0 1,100 0 1,100 0 110-2160-425003 CONTRACT SERVICES 11,382 20,424 9,846 14,966 9,734 20,568 25,850 15,878 25,850 0 110-2160-425019 BANK/CC SERVICE CHARGES 1,431 1,744 1,893 2,128 1,377 1,118 1,600 877 1,600 0 110-2160-427001 OFFICE SUPPLIES 385 224 818 177 433 382 800 0 800 0 110-2160-427006 GENERAL SUPPLIES 5,531 3,143 1,950 3,760 6,085 5,412 2,000 0 2,000 0 110-2160-427022 FUEL & OIL 3,308 2,476 2,779 3,589 3,429 3,009 5,000 1,529 5,000 0 * OPERATIONS & MAINTENANCE 31,504 41,939 29,987 35,948 33,058 31,234 36,550 18,284 36,550 0

INTER DEPARTMENTAL CHARGES
110-2160-480003 FACILITY MAINTENANCE CHARGE 4,400 4,400 4,400 5,900 6,200 6,200 6,200 3,100 6,200 0 110-2160-480006 INFORMATION TECH CHARGE 0 0 0 750 750 750 750 375 750 0 110-2160-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 4,900 2,450 4,900 0 * INTER DEPARTMENTAL CHARGES 4,400 4,400 4,400 6,650 6,950 6,950 11,850 5,925 11,850 0 TOTAL 132,381 148,496 151,861 158,013 167,927 190,832 204,156 102,320 204,156 0 158
24 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
ANIMAL SERVICES - RIVERBANK Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-2161-410000 SALARIES 75,490 73,732 75,017 103,468 102,947 142,414 151,476 70,015 151,476 0 110-2161-410005 SALARIES - PART-TIME 17,842 17,401 14,750 26,530 20,445 19,228 16,739 10,021 16,739 0 110-2161-410007 OVERTIME SALARIES 6,355 10,922 9,768 7,381 4,612 16,256 8,000 8,532 8,000 0 110-2161-414001 RETIREMENT 13,719 13,077 15,478 14,802 18,073 20,613 25,524 10,787 25,524 0 110-2161-414002 HEALTH INSURANCE 17,823 17,502 13,299 18,905 28,836 25,971 26,680 11,039 26,680 0 110-2161-414003 WORKERS COMPENSATION INS 10,252 9,826 7,467 9,892 10,171 16,917 16,871 9,346 16,871 0 110-2161-414004 SOCIAL SECURITY/MEDICARE 2,308 1,659 1,961 2,305 1,829 2,496 2,325 1,246 2,325 0 110-2161-414005 LONG TERM DISABILITY INS. 352 325 307 356 466 435 443 184 443 0 110-2161-414006 STATE UNEMPLOYMENT 1,526 1,171 861 998 693 824 604 179 604 0 110-2161-414008 LIFE INSURANCE 89 86 62 94 109 98 99 45 99 0 * SALARIES & BENEFITS 145,756 145,701 138,970 184,731 188,181 245,252 248,761 121,394 248,761 0

OPERATIONS & MAINTENANCE
110-2161-416002 TRAINING 0 1,407 127 135 0 745 2,500 0 2,500 0 110-2161-424001 BUILDINGS MAINTENANCE 0 0 0 1,462 0 0 500 0 500 0 110-2161-425003 CONTRACT SERVICES 26,356 24,710 9,462 18,369 8,229 27,188 28,540 15,929 28,540 0 110-2161-425019 BANK/CC SERVICE CHARGES 1,431 1,744 1,893 2,128 1,377 1,118 1,600 877 1,600 0 110-2161-427001 OFFICE SUPPLIES 385 224 297 982 433 2,261 3,864 0 3,864 0 110-2161-427006 GENERAL SUPPLIES 5,529 2,740 1,481 4,497 9,669 8,293 2,525 0 2,525 0 110-2161-427022 FUEL & OIL 3,960 6,024 2,397 3,817 4,212 3,367 9,800 2,584 9,800 0 * OPERATIONS & MAINTENANCE 37,661 36,849 15,657 31,390 23,920 42,972 49,329 19,390 49,329 0

INTER DEPARTMENTAL CHARGES
110-2161-480003 FACILITY MAINTENANCE CHARGE 0 2,500 2,500 5,900 6,200 6,200 6,200 3,100 6,200 0 110-2161-480006 INFORMATION TECH CHARGE 0 0 0 750 750 750 750 375 750 0 110-2161-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 1,424 4,900 2,450 4,900 0 * INTER DEPARTMENTAL CHARGES 0 2,500 2,500 6,650 6,950 8,374 11,850 5,925 11,850 0 TOTAL 183,417 185,050 157,127 222,771 219,051 296,598 309,940 146,709 309,940 0 159
25 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
ANIMAL SERVICES - ESCALON Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-2162-410000 SALARIES 0 0 0 0 38,140 62,248 78,429 36,173 78,429 0 110-2162-410005 SALARIES - PART-TIME 0 0 0 0 0 8,876 8,369 5,011 8,369 0 110-2162-410007 OVERTIME SALARIES 0 0 0 0 978 3,319 5,000 1,099 5,000 0 110-2162-414001 RETIREMENT 0 0 0 0 2,527 4,478 6,595 3,198 6,595 0 110-2162-414002 HEALTH INSURANCE 0 0 0 0 4,545 12,119 14,985 6,478 14,985 0 110-2162-414003 WORKERS COMPENSATION INS 0 0 0 0 2,788 4,709 4,272 4,570 4,272 0 110-2162-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 568 1,051 1,213 615 1,213 0 110-2162-414005 LONG TERM DISABILITY INS. 0 0 0 0 147 207 257 107 257 0 110-2162-414006 STATE UNEMPLOYMENT 0 0 0 0 244 402 336 90 336 0 110-2162-414008 LIFE INSURANCE 0 0 0 0 22 46 57 27 57 0 * SALARIES & BENEFITS 0 0 0 0 49,959 97,455 119,513 57,368 119,513 0

OPERATIONS & MAINTENANCE
110-2162-416002 TRAINING 0 0 0 0 0 373 1,000 0 1,000 0
110-2162-425003 CONTRACT SERVICES 0 0 0 0 2,696 11,858 10,700 7,947 10,700 0 110-2162-425019 BANK/CC SERVICE CHARGES 0 0 0 0 82 559 600 439 600 0 110-2162-427001 OFFICE SUPPLIES 0 0 0 0 211 521 1,287 0 1,287 0 110-2162-427006 GENERAL SUPPLIES 0 0 0 0 2,753 4,694 6,082 0 6,082 0 110-2162-427022 FUEL & OIL 0 0 0 0 462 1,340 4,000 1,546 4,000 0 * OPERATIONS & MAINTENANCE 0 0 0 0 6,204 19,345 23,669 9,932 23,669 0

INTER DEPARTMENTAL CHARGES
110-2162-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 110-2162-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 110-2162-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 1,854 1,681 4,900 2,450 4,900 0 * INTER DEPARTMENTAL CHARGES 0 0 0 0 1,854 1,681 4,900 2,450 4,900 0 TOTAL 0 0 0 0 58,017 118,481 148,082 69,750 148,082 0
160
26 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
CROSSING GUARDS Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-2180-410005 PART TIME 11,868 8,818 0 5,595 5,154 4,170 9,817 2,208 9,817 0 110-2180-414003 WORKERS COMPENSATION INS 961 714 0 453 417 338 933 178 933 0 110-2180-414004 SOCIAL SECURITY/MEDICARE 908 675 0 428 394 319 881 169 881 0 110-2180-414006 STATE UNEMPLOYMENT 736 547 0 296 214 147 369 71 369 0 * SALARIES & BENEFITS 14,473 10,754 0 6,772 6,179 4,974 12,000 2,626 12,000 0

OPERATIONS & MAINTENANCE
110-2180-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
TOTAL 14,473 10,754 0 6,772 6,179 4,974 12,000 2,626 12,000 0 161
27 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
FIRE DEPARTMENT Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-2210-410008 RETIREES (INS REIMB) 14,400 14,400 14,400 14,400 14,400 14,400 14,400 7,200 14,400 0 110-2210-414001 RETIREMENT 510,035 510,035 581,077 671,952 769,952 828,273 698,577 294,768 698,577 0 110-2210-414003 WORKERS COMPENSATION INS 757 0 0 0 0 0 0 0 0 0 110-2210-414004 SOCIAL SECURITY/MEDICARE 1,117 261 0 0 0 0 0 0 0 0 110-2210-414006 STATE UNEMPLOYMENT 434 0 0 0 0 0 0 0 0 0 * SALARIES & BENEFITS 544,763 524,696 595,477 686,352 784,352 842,673 712,977 301,968 712,977 0

OPERATIONS & MAINTENANCE
110-2210-424001 BUILDINGS MAINTENANCE 976 0 4,890 400 374 0 2,000 0 2,000 0 110-2210-424003 VEHICLES MAINTENANCE 0 5,416 0 0 0 0 0 0 0 0 110-2210-425003 CONTRACT SERVICES 75,714 86,522 83,801 83,944 96,570 109,553 110,920 59,399 110,920 0 110-2210-425010 WEED ABATEMENT 2,775 6,611 5,472 5,472 4,714 7,060 8,000 0 8,000 0 110-2210-425030 FIRE SERVICES CONTRACT 2,232,609 2,630,610 2,794,165 2,898,690 3,518,387 3,555,510 4,027,243 2,013,621 4,027,243 0 * OPERATIONS & MAINTENANCE 2,312,074 2,729,159 2,888,328 2,988,506 3,620,045 3,672,123 4,148,163 2,073,020 4,148,163 0

CAPITAL OUTLAY
110-2210-441012 EQUIPMENT REPLACEMENT PROGRAM 400,000 100,000 100,000 100,000 100,000 100,000 100,000 50,000 100,000 0 * CAPITAL OUTLAY 400,000 100,000 100,000 100,000 100,000 100,000 100,000 50,000 100,000 0 TOTAL 3,256,837 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,961,140 2,424,988 4,961,140 0 162
28 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
GARAGE Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-4120-410000 SALARIES 44,053 41,672 46,823 51,011 54,238 63,774 0 0 0 0 110-4120-410007 OVERTIME SALARIES 457 24 0 53 103 379 0 0 0 0 110-4120-414001 RETIREMENT 17,218 15,730 17,793 24,610 28,240 28,827 0 0 0 0 110-4120-414002 HEALTH INSURANCE 8,826 8,889 8,423 10,233 11,645 14,856 0 0 0 0 110-4120-414003 WORKERS COMPENSATION INS 6,250 5,511 5,941 6,345 6,582 7,767 0 0 0 0 110-4120-414004 SOCIAL SECURITY/MEDICARE 629 563 642 673 688 794 0 0 0 0 110-4120-414005 LONG TERM DISABILITY INS. 0 0 0 0 6 17 0 0 0 0 110-4120-414006 STATE UNEMPLOYMENT 326 326 100 207 172 0 0 0 0 0 110-4120-414008 LIFE INSURANCE 47 48 39 41 38 (201) 0 0 0 0 * SALARIES & BENEFITS 77,806 72,763 79,761 93,173 101,712 116,213 0 0 0 0

OPERATIONS & MAINTENANCE
110-4120-416002 TRAINING 0 0 32 383 95 498 0 0 0 0
110-4120-420004 CELL PHONE 826 975 872 864 870 892 0 0 0 0 110-4120-424001 BUILDINGS MAINTENANCE 735 0 3,178 0 947 10,553 0 0 0 0 110-4120-424002 EQUIPMENT MAINTENANCE 6,598 3,313 945 3,922 2,879 6,171 0 0 0 0 110-4120-425003 CONTRACT SERVICES 2,361 1,194 2,090 914 1,282 1,169 0 0 0 0 110-4120-425016 UNIFORM/LAUNDRY SERVICE 2,799 748 13 366 0 756 0 0 0 0 110-4120-427006 GENERAL SUPPLIES 1,561 2,324 5,086 3,253 4,315 5,571 0 0 0 0 110-4120-427022 FUEL & OIL 1,812 1,342 951 1,310 1,393 1,726 0 0 0 0 * OPERATIONS & MAINTENANCE 16,692 9,896 13,167 11,012 11,781 27,336 0 0 0 0

CAPITAL OUTLAY
110-4120-441005 MACHINERY AND EQUIPMENT 14,595 2,654 5,117 2,691 4,584 6,036 0 0 0 0 110-4120-441006 COMPUTER AND RELATED EQUIP 2,565 0 2,265 195 590 1,078 0 0 0 0 * CAPITAL OUTLAY 17,160 2,654 7,382 2,886 5,174 7,114 0 0 0 0 TOTAL COST 111,658 85,313 100,310 107,071 118,667 150,663 0 0 0 0

INTER DEPARTMENTAL CHARGES
110-4120-480003 MAINTENANCE REIMBURSE 0 0 0 0 0 0 0 0 0 0 TOTAL 111,658 85,313 100,310 107,071 118,667 150,663 0 0 0 0 163
29 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
STREET MAINTENANCE Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-4140-410000 SALARIES 31,081 69,753 90,069 96,335 69,387 84,684 112,419 31,156 112,419 0 110-4140-410005 SALARIES - PART-TIME 0 7,737 5,508 5,508 0 0 0 0 0 0 110-4140-410007 OVERTIME SALARIES 604 189 103 681 1,094 2,744 5,000 242 5,000 0 110-4140-410013 CONTRACT EMPL. SALARIES 0 0 0 918 16,508 0 0 0 0 0 110-4140-414001 RETIREMENT 2,815 5,940 7,415 8,263 8,575 9,373 11,963 3,974 11,963 0 110-4140-414002 HEALTH INSURANCE 7,325 20,056 24,415 23,366 16,321 20,127 27,863 6,542 27,863 0 110-4140-414003 WORKERS COMPENSATION INS 4,056 8,593 10,471 12,250 9,242 11,856 15,438 3,835 15,438 0 110-4140-414004 SOCIAL SECURITY/MEDICARE 560 1,619 1,273 1,374 991 1,224 1,576 437 1,576 0 110-4140-414005 LONG TERM DISABILITY INS. 38 36 22 32 20 46 46 28 46 0 110-4140-414006 STATE UNEMPLOYMENT 330 2,276 765 668 531 638 481 0 481 0 110-4140-414008 LIFE INSURANCE 37 116 137 136 85 101 129 35 129 0 * SALARIES & BENEFITS 46,846 116,315 140,178 149,531 122,754 130,793 174,915 46,249 174,915 0

OPERATIONS & MAINTENANCE
110-4140-416002 TRAINING 0 0 0 0 0 0 1,000 0 1,000 0
110-4140-425003 CONTRACT SERVICES 11,596 37,927 409 16,104 13,109 47,766 35,000 1,688 35,000 0 110-4140-425016 UNIFORM/LAUNDRY SERVICE 2,957 2,531 1,715 2,168 3,948 5,601 9,500 5,728 9,500 0 110-4140-427006 GENERAL SUPPLIES 137,549 107,131 116,302 124,485 119,457 99,058 165,000 54,453 165,000 0 110-4140-427009 WEED ABATEMENT 6,884 7,821 4,176 4,176 4,288 4,512 7,000 2,256 7,000 0 110-4140-427022 FUEL & OIL 9,036 6,263 5,018 5,698 7,729 6,064 10,000 2,303 10,000 0 * OPERATIONS & MAINTENANCE 168,022 161,673 127,620 152,631 148,531 163,001 227,500 66,428 227,500 0

CAPITAL OUTLAY
110-4140-441005 MACHINERY AND EQUIPMENT 37,705 0 78,246 1,077 0 18,846 39,000 0 39,000 0 * CAPITAL OUTLAY 37,705 0 78,246 1,077 0 18,846 39,000 0 39,000 0

INTER DEPARTMENTAL CHARGES
110-4140-480009 FLEET MAINTENANCE CHARGE 16,472 14,209 11,839 10,273 3,838 7,479 24,500 12,250 24,500 0 * INTER DEPARTMENTAL CHARGES 16,472 14,209 11,839 10,273 3,838 7,479 24,500 12,250 24,500 0 TOTAL 269,045 292,197 357,883 313,512 275,123 320,119 465,915 124,927 465,915 0 164
30 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
STREET SWEEPING Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 110-4141-425003 CONTRACT SERVICES 72,833 61,105 74,710 92,901 91,229 90,389 105,000 36,727 105,000 0 * OPERATIONS & MAINTENANCE 72,833 61,105 74,710 92,901 91,229 90,389 105,000 36,727 105,000 0 TOTAL 72,833 61,105 74,710 92,901 91,229 90,389 105,000 36,727 105,000 0 165
31 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
STREET LIGHTS/TRAFFIC SIGNALS Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

OPERATIONS & MAINTENANCE
110-4142-416002 TRAINING 0 0 162 0 0 0 600 0 600 0
110-4142-420001 ELECTRIC 172,755 164,246 156,440 175,812 210,920 233,004 185,000 104,076 185,000 0 110-4142-425003 CONTRACT SERVICES 35,951 30,670 22,171 31,185 52,448 31,885 55,000 2,113 55,000 0 110-4142-427006 GENERAL SUPPLIES 24,686 62,182 39,597 69,780 21,674 30,068 65,000 9,367 65,000 0 110-4142-427022 FUEL & OIL 3,038 3,507 3,335 4,471 5,514 4,633 6,000 2,177 6,000 0 * OPERATIONS & MAINTENANCE 236,430 260,605 221,705 281,248 290,556 299,590 311,600 117,733 311,600 0

INTER DEPARTMENTAL CHARGES
110-4142-480009 FLEET MAINTENANCE CHARGE 770 4,940 1,144 1,263 6,012 5,750 14,650 7,325 14,650 0 * INTER DEPARTMENTAL CHARGES 770 4,940 1,144 1,263 6,012 5,750 14,650 7,325 14,650 0 TOTAL 237,200 265,545 222,849 282,511 296,568 305,340 326,250 125,058 326,250 0 166
32 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
PARKS MAINTENANCE Adopted 2024-25 Proposed
(Parks/Storm Basin Maintenance and LLMD Administration) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-7210-410000 SALARIES 127,788 135,039 144,942 158,370 173,925 200,179 345,160 153,348 345,160 0 110-7210-410005 SALARIES - PART-TIME 5,985 50,322 52,238 105,852 137,593 69,666 120,406 18,489 120,406 0 110-7210-410007 OVERTIME SALARIES 3,697 608 1,061 243 1,889 1,791 2,500 2,037 2,500 0 110-7210-410013 CONTRACT EMPL. SALARIES 96,304 23,935 46,330 58,247 0 0 0 0 0 0 110-7210-414001 RETIREMENT 45,792 50,443 67,052 81,054 91,777 83,446 107,868 44,322 107,868 0 110-7210-414002 HEALTH INSURANCE 27,827 28,319 27,960 23,947 37,298 45,146 75,280 34,913 75,280 0 110-7210-414003 WORKERS COMPENSATION INS 18,141 20,965 21,970 26,481 32,168 26,918 44,397 19,645 44,397 0 110-7210-414004 SOCIAL SECURITY/MEDICARE 2,205 4,247 4,176 3,893 4,333 3,710 6,462 2,350 6,462 0 110-7210-414005 LONG TERM DISABILITY INS. 0 0 0 0 175 307 306 188 306 0 110-7210-414006 STATE UNEMPLOYMENT 1,349 2,862 2,328 3,474 1,870 896 1,859 224 1,859 0 110-7210-414008 LIFE INSURANCE 125 126 238 231 266 271 344 170 344 0 * SALARIES & BENEFITS 329,213 316,866 368,295 461,792 481,294 432,330 704,582 275,686 704,582 0

OPERATIONS & MAINTENANCE
110-7210-416002 TRAINING 1,407 100 115 856 150 469 2,300 465 2,300 0 110-7210-416005 MEMBERSHIPS 393 215 220 0 465 256 300 0 300 0 110-7210-420001 ELECTRIC 24,911 22,652 27,025 32,120 46,781 39,330 32,500 24,822 32,500 0 110-7210-420004 CELL PHONES 2,013 1,317 1,332 1,962 2,351 3,776 4,500 1,731 4,500 0 110-7210-424002 EQUIPMENT MAINTENANCE 0 0 0 0 0 5,619 9,100 1,380 3,100 (6,000) 110-7210-425003 CONTRACT SERVICES 57,668 47,916 58,299 62,551 52,683 65,405 75,000 25,008 75,000 0 110-7210-425015 LANDSCAPING 14,924 12,432 11,451 5,644 4,654 5,685 5,564 0 5,564 0 110-7210-425016 UNIFORM/LAUNDRY SERVICE 2,343 1,385 2,488 2,519 3,245 3,977 4,500 2,098 4,500 0 110-7210-427006 GENERAL SUPPLIES 60,311 46,617 50,904 64,308 51,939 45,190 58,000 31,077 58,000 0 110-7210-427009 WEED ABATEMENT 6,836 5,683 4,030 2,706 4,642 5,893 9,600 2,213 9,600 0 110-7210-427022 FUEL & OIL 17,532 14,715 13,482 21,011 21,489 20,604 25,000 4,939 25,000 0 * OPERATIONS & MAINTENANCE 188,338 153,032 169,346 193,677 188,399 196,204 226,364 93,733 220,364 (6,000)

CAPITAL OUTLAY
110-7210-499549 PARKS CAPITAL RELACEMENT 0 0 0 0 0 0 0 0 0 0 110-7210-441005 MACHINERY AND EQUIPMENT 0 0 636 0 1,595 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 636 1,595 0 0 0 0 0

INTER DEPARTMENTAL CHARGES
110-7210-480006 INFORMATION TECH CHARGE 0 0 0 1,500 1,500 1,500 1,500 750 1,500 0 110-7210-480009 FLEET MAINTENANCE CHARGE 20,880 23,250 10,225 23,076 20,615 20,477 45,100 22,550 51,100 6,000 110-7210-480008 LLMD REIMBURSEMENT (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (5,197) (10,395) 0 * INTER DEPARTMENTAL CHARGES 10,485 12,855 (170) 14,181 11,720 11,582 36,205 18,103 42,205 6,000 TOTAL 528,036 482,753 537,471 670,286 683,008 640,116 967,151 387,522 967,151 0 167
33 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
FACILITY MAINTENANCE Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
110-7413-410000 SALARIES 35,405 42,697 43,909 60,326 94,513 101,576 138,042 60,103 138,042 0 110-7413-410005 PART TIME 53,903 52,344 58,661 55,143 32,245 36,955 35,490 17,636 35,490 0 110-7413-410007 OVERTIME SALARIES 1,917 5,788 5,007 1,177 3,827 3,123 800 1,387 800 0 110-7413-414001 RETIREMENT 16,990 6,092 5,903 6,323 9,370 8,553 8,724 5,145 8,724 0 110-7413-414002 HEALTH INSURANCE 12,397 13,163 24,028 27,501 29,891 30,816 35,365 15,890 35,365 0 110-7413-414003 WORKERS COMPENSATION INS 8,485 10,099 10,359 11,490 12,724 14,051 18,989 7,886 18,989 0 110-7413-414004 SOCIAL SECURITY/MEDICARE 1,551 1,215 1,481 1,601 1,749 1,963 2,419 1,103 2,419 0 110-7413-414005 LONG TERM DISABILITY INS. 0 0 0 0 0 0 0 18 0 0 110-7413-414006 STATE UNEMPLOYMENT 1,845 1,170 1,138 962 786 969 784 0 784 0 110-7413-414008 LIFE INSURANCE 55 63 63 77 107 113 130 65 130 0 * SALARIES & BENEFITS 132,548 132,631 150,549 164,600 185,212 198,119 240,743 109,233 240,743 0

OPERATIONS & MAINTENANCE
110-7413-416002 TRAINING 182 0 0 0 0 0 300 0 300 0
110-7413-420004 CELL PHONE 1,920 1,875 1,858 1,592 1,339 1,836 2,000 973 2,000 0 110-7413-424001 BUILDINGS MAINTENANCE 12,004 4,442 11,613 13,741 12,439 5,722 10,500 1,797 10,500 0 110-7413-424002 EQUIPMENT MAINTENANCE 15,995 8,040 3,991 3,341 6,966 1,559 5,000 4,851 5,000 0 110-7413-425003 CONTRACT SERVICES 6,660 7,317 13,704 13,631 6,460 7,207 8,500 5,150 8,500 0 110-7413-425015 LANDSCAPING 0 0 0 3,000 3,150 3,610 5,500 1,652 5,500 0 110-7413-425016 UNIFORM/LAUNDRY SERVICE 1,380 1,158 708 1,057 599 491 500 89 500 0 110-7413-427002 JANITORIAL SUPPLIES 7,203 4,520 3,487 3,323 7,607 5,191 5,800 1,479 5,800 0 110-7413-427006 GENERAL SUPPLIES 7,281 5,931 9,197 13,391 5,199 4,321 5,000 4,982 5,000 0 110-7413-427022 FUEL & OIL 1,404 1,887 1,974 2,728 2,827 2,648 3,000 1,234 3,000 0 * OPERATIONS & MAINTENANCE 54,029 35,170 46,532 55,804 46,586 32,585 46,100 22,207 46,100 0

INTER DEPARTMENTAL CHARGES
110-7413-480003 FACILITY MAINTENANCE REIMBURSE (102,055) (119,495) (114,554) (134,455) (154,355) (154,355) (154,355) (77,178) (154,355) 0 110-7413-480009 FLEET MAINTENANCE CHARGE 2,062 1,016 238 1,323 1,050 3,329 3,650 1,825 3,650 0 * INTER DEPARTMENTAL CHARGE (99,993) (118,479) (114,316) (133,132) (153,305) (151,026) (150,705) (75,353) (150,705) 0 TOTAL 86,584 49,322 82,765 87,272 78,493 79,678 136,138 56,087 136,138 0 168
34 4/14/2025
GENERAL FUND (110)
2024-25 2024-25
INTERFUND TRANSFERS OUT Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 110-9999-499117 FACILITIES 100,498 74,094 131,599 118,738 104,408 111,347 177,513 88,757 183,707 6,194 110-9999-499118 RECREATION 155,313 175,397 59,874 226,047 251,183 272,718 326,861 163,431 313,861 (13,000) 110-9999-499119 ENGINEERING/PW ADMIN 111,186 131,270 36,999 137,430 133,330 149,050 158,359 79,179 158,359 0 110-9999-499120 DEVELOPMENT SERVICES 46,416 313,946 10,051 285,824 119,821 66,321 305,352 152,676 304,502 (850) 110-9999-499225 COMPLIANCE MITIGATION FUND 0 0 0 0 0 150,000 0 0 0 0 110-9999-499230 GENERAL PLAN FUND 0 50,000 0 0 0 0 0 0 0 0 110-9999-499284 BRIDLE RIDGE LLMD 0 50,000 75,000 50,000 50,000 50,000 0 0 0 0 110-9999-499294 STREET REPLACEMENT FUND 0 0 461,000 0 0 0 0 0 0 0 110-9999-499462 ENERGY EFFICIENCY DEBT SERVICE 0 0 0 0 0 150,000 0 0 0 0 110-9999-499520 EMPLOYEE LIABILITY FUND (OPEB) 50,000 250,000 50,000 0 0 0 0 0 0 0 110-9999-499525 INFORMATION TECHNOLOGY FUND 0 0 200,000 50,000 0 0 0 0 0 0 110-9999-499530 VEHICLE REPLACEMENT 0 0 0 0 0 150,000 0 0 0 0 110-9999-499532 FIRE EQUIPMENT REPLACEMENT 0 0 100,000 0 0 0 0 0 0 0 110-9999-499535 PERS LIABILITY FUND 350,000 200,000 166,000 855,000 0 0 0 0 0 0 110-9999-499540 FACILITY MAINTENANCE FUND 350,000 512,500 1,110,000 550,000 400,000 625,000 0 0 0 0 110-9999-499545 POLICE EQUIMENT REPLACEMENT 0 0 0 0 0 100,000 0 0 0 0 110-9999-499549 PARKS CAPITAL RELACEMENT 225,000 302,500 585,000 510,000 861,000 950,000 0 0 0 0 110-9999-499565 LLMD LANDSCAPE MAINTENANCE 50,000 50,000 0 50,000 50,000 150,000 50,000 25,000 50,000 0 110-9999-499745 POLICE RANGE TRUST FUND 0 0 20,000 0 0 0 0 0 0 0 TOTAL 1,438,413 2,109,707 3,005,523 2,833,039 1,969,742 2,924,436 1,018,085 509,043 1,010,429 (7,656) 12,874,979 13,585,745 14,976,625 15,950,360 16,688,816 18,219,698 17,774,223 8,296,895 17,776,567 2,344 169
35 4/14/2025
CANNABIS FUND(114)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
114-1910-351100 INVESTMENT EARNINGS 1,829 6,116 6,993 6,920 9,215 11,494 3,000 5,653 3,000 0 114-1910-374200 CANNABIS REVENUE 295,000 360,000 360,000 586,432 265,628 285,032 260,000 158,057 260,000 0 TOTAL REVENUES 296,829 366,116 366,993 593,352 274,843 296,526 263,000 163,710 263,000 0

EXPENDITURES

SALARIES & BENEFITS
114-2140-410000 SALARIES 10,151 42,083 65,246 181,587 188,022 183,263 197,203 35,219 197,203 0 114-2140-414001 RETIREMENT 1,658 6,752 12,467 16,693 27,180 28,270 33,697 9,034 33,697 0 114-2140-414002 HEALTH INSURANCE 1,293 5,503 9,268 15,935 18,853 8,024 18,151 3,747 18,151 0 114-2140-414003 WORKERS COMPENSATION INS 1,411 5,104 7,559 34,502 19,753 17,381 20,699 3,587 20,699 0 114-2140-414004 SOCIAL SECURITY/MEDICARE 141 565 914 806 809 811 908 419 908 0 114-2140-414005 LONG TERM DISABILITY INS. 75 286 371 156 158 133 133 82 133 0 114-2140-414006 STATE UNEMPLOYMENT 189 447 211 199 163 97 98 0 98 0 114-2140-414008 LIFE INSURANCE 0 29 100 31 99 75 76 35 76 0 * SALARIES & BENEFITS 14,918 60,769 96,136 249,909 255,037 238,054 270,965 52,123 270,965 0

OPERATIONS & MAINTENANCE
114-2140-425003 CONTRACT SERVICES 20,000 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 20,000 0 0 0 0 0 0 0 0 0

CAPITAL OUTLAY
114-2140-441005 MACHINERY & EQUIPMENT 0 13,107 0 6,688 2,229 0 10,000 0 10,000 0 0 13,107 0 6,688 2,229 0 10,000 0 10,000 0

INTERFUND TRANSFERS
114-2140-499110 TRANSFERS OUT 0 0 360,000 100,000 100,000 100,000 175,000 50,000 175,000 0 0 0 360,000 100,000 100,000 100,000 175,000 50,000 175,000 0 TOTAL EXPENDITURES 34,918 73,876 456,136 356,597 357,266 338,054 455,965 102,123 455,965 0 REVENUES OVER (UNDER) EXPENDITURES 261,911 292,240 (89,143) 236,755 (82,423) (41,528) (192,965) 61,587 (192,965) 0 FUND BALANCE - BEGINNING 0 261,911 554,151 465,008 701,763 619,340 619,340 619,340 619,340 FUND BALANCE - ENDING 261,911 554,151 465,008 701,763 619,340 577,812 426,375 680,927 426,375 170
36 4/14/2025
MEASURE H FUND(115)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
115-1910-320100 SALES & USE TAX 1,961,738 2,164,646 2,497,078 2,816,001 2,830,474 2,730,902 2,800,000 1,421,965 2,675,000 (125,000) 115-1910-351100 INVESTMENT EARNINGS 3,047 2,122 1,721 1,777 2,673 356 1,200 398 1,200 0 TOTAL REVENUES 1,964,785 2,166,768 2,498,799 2,817,778 2,833,147 2,731,258 2,801,200 1,422,363 2,676,200 (125,000)

EXPENDITURES
115-1910-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0

INTERFUND TRANSFERS
115-1910-499110 TRANSFERS OUT 1,984,078 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,801,200 1,421,707 2,676,200 (125,000) 1,984,078 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,801,200 1,421,707 2,676,200 (125,000) TOTAL EXPENDITURES 1,984,078 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,801,200 1,421,707 2,676,200 (125,000) REVENUES OVER (UNDER) EXPENDITURES (19,293) 201,983 382,031 132,258 (597,910) (131,947) 0 656 0 0 FUND BALANCE - BEGINNING 32,878 13,585 215,568 597,599 729,857 131,947 131,947 131,947 0 FUND BALANCE - ENDING 13,585 215,568 597,599 729,857 131,947 0 131,947 132,603 0 171
37 4/14/2025
FACILITIES FUND (117)

SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 117-7430 SWIMMING POOL (41,595) (40,587) (34,844) (32,675) (52,147) (69,446) (58,875) (27,589) (58,875) 117-7440 SENIOR CENTER OPERATIONS (25,464) (19,323) (23,615) (38,097) (35,497) (31,077) (45,750) (19,375) (45,750) 117-7460 COMMUNITY CENTER (27,852) (8,213) (72,682) (44,010) (12,184) (11,612) (65,388) (18,449) (65,388) 117-7470 ANNEX/YOUTH BUILDING/CHURCH (5,587) (5,971) (458) (3,956) (4,580) (5,406) (7,500) (4,952) (7,500) NET (100,498) (74,094) (131,599) (118,738) (104,408) (117,541) (177,513) (70,365) (177,513) GENERAL FUND SUBSIDY 100,498 74,094 131,599 118,738 104,408 111,347 177,513 88,757 183,707 NET 0 0 0 0 0 (6,194) 0 18,392 6,194
FUND BALANCE - BEGINNING 0 0 0 0 0 0 (6,194) (6,194) (6,194) FUND BALANCE - ENDING 0 0 0 0 0 (6,194) (6,194) 12,198 0 172
38 4/14/2025
FACILITIES (117)
2024-25 2024-25
Adopted 2024-25 Proposed
SWIMMING POOL (7430) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
117-7430-350420 POOL RENTAL 35 0 0 575 0 610 1,000 1,350 1,000 0 OID 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 35 0 0 575 0 610 1,000 1,350 1,000 0

EXPENDITURES

OPERATIONS & MAINTENANCE
117-7430-420001 ELECTRIC 15,822 13,119 12,712 14,850 21,223 19,834 24,000 17,192 24,000 0 117-7430-420002 GAS 2,349 3,380 1,396 1,686 216 4,725 2,000 (1,611) 2,000 0 117-7430-424001 BUILDINGS MAINTENANCE 6,391 90 255 0 1,105 1,982 2,000 0 2,000 0 117-7430-424002 EQUIPMENT MAINTENANCE 4,463 6,045 2,344 862 1,808 3,734 10,000 1,075 10,000 0 117-7430-425003 CONTRACT SERVICES 727 750 3,571 405 8,465 7,774 4,000 5,450 4,000 0 117-7430-427002 JANITORIAL 53 0 3,107 500 0 488 500 0 500 0 117-7430-427006 GENERAL SUPPLIES 209 440 36 979 1,424 678 1,000 161 1,000 0 117-7430-427007 POOL SUPPLIES 8,891 15,238 5,022 12,400 16,031 27,990 12,500 5,735 12,500 0 * OPERATIONS & MAINTENANCE 38,905 39,062 28,443 31,682 50,272 67,205 56,000 28,002 56,000 0

CAPITAL OUTLAY
117-7430-441005 MACHINERY AND EQUIPMENT 0 0 4,876 43 0 976 2,000 0 2,000 0 * CAPITAL OUTLAY 0 0 4,876 43 0 976 2,000 0 2,000 0

INTER DEPARTMENTAL CHARGES
117-7430-480001 FACILITY USE CHARGE (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (2,813) (5,625) 0 117-7430-480002 ADMINISTRATIVE CHARGE 1,200 0 0 0 0 0 0 0 0 0 117-7430-480003 FACILITY MAINTENANCE CHARGE 7,150 7,150 7,150 7,150 7,500 7,500 7,500 3,750 7,500 0 117-7430-480004 RISK MANAGEMENT CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGE 2,725 1,525 1,525 1,525 1,875 1,875 1,875 937 1,875 0 TOTAL EXPENDITURES 41,630 40,587 34,844 33,250 52,147 70,056 59,875 28,939 59,875 0 REVENUES OVER (UNDER) EXPENDITURES (41,595) (40,587) (34,844) (32,675) (52,147) (69,446) (58,875) (27,589) (58,875) 0 173
39 4/14/2025
FACILITIES (117) 2024-25 2024-25
Adopted 2024-25 Proposed
SENIOR CENTER OPERATIONS (7440) 2018-19 2019-20 2020-21 2020-21 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
117-7440-350306 SENIOR CENTER RENT INCOME 12,035 10,299 13,960 7,529 6,128 3,800 5,000 572 5,000 0 TOTAL REVENUES 12,035 10,299 13,960 7,529 6,128 3,800 5,000 572 5,000 0

EXPENDITURES

SALARIES & BENEFITS
117-7440-410005 PART-TIME SALARIES 3,655 3,188 2,350 1,776 883 507 2,468 542 2,468 0 117-7440-414001 RETIREMENT 249 164 0 88 60 31 137 31 137 0 117-7440-414002 HEALTH INSURANCE 0 219 0 160 0 0 0 0 0 0 117-7440-414003 WORKERS COMPENSATION INS 301 255 112 141 70 40 351 43 351 0 117-7440-414004 SOCIAL SECURITY/MEDICARE 60 46 98 28 13 7 36 8 36 0 117-7440-414006 STATE UNEMPLOYMENT 12 50 0 11 7 0 38 0 38 0 * SALARIES & BENEFITS 4,277 3,922 2,560 2,204 1,033 585 3,030 624 3,030 0

OPERATIONS & MAINTENANCE
117-7440-420001 ELECTRIC 17,308 14,400 13,957 17,999 17,924 18,413 18,000 5,945 18,000 0 117-7440-424001 BUILDINGS 1,585 602 1,064 782 98 1,957 12,000 3,209 12,000 0 117-7440-424002 EQUIPMENT 8,766 3,393 2,475 6,530 6,881 1,300 3,000 2,126 3,000 0 117-7440-424004 CELL PHONE 0 0 0 0 0 0 0 0 0 0
117-7440-425003 CONTRACT SERVICES 1,551 2,500 6,804 3,128 4,270 2,726 4,000 1,586 4,000 0 117-7440-425015 LANDSCAPING 9,000 7,800 7,800 20,360 14,148 12,019 13,700 9,071 13,700 0 117-7440-427002 JANITORIAL SUPPLIES 3,177 2,367 1,692 3,000 5,251 5,857 4,000 1,376 4,000 0 117-7440-427004 GENERAL SUPPLIES 265 2,584 113 53 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 41,652 33,646 33,905 51,852 48,572 42,272 54,700 23,313 54,700 0

CAPITAL OUTLAY
117-7440-441004 IMPROVEMENTS TO BUILDINGS 0 484 0 0 0 0 1,000 0 1,000 0 * CAPITAL OUTLAY 0 484 0 0 0 0 1,000 0 1,000 0

INTER DEPARTMENTAL CHARGES
117-7440-480001 FACILITY USE CHARGE (19,080) (19,080) (9,540) (19,080) (19,080) (19,080) (19,080) (9,540) (19,080) 0 117-7440-480002 ADMINISTRATIVE CHARGE 4,650 0 0 0 0 0 0 0 0 0 117-7440-480003 FACILITY MAINTENANCE CHARGE 5,800 10,450 10,450 10,450 10,900 10,900 10,900 5,450 10,900 0 117-7440-480006 INFORMATION TECH CHARGE 200 200 200 200 200 200 200 100 200 0 * INTER DEPARTMENTAL CHARGE (8,430) (8,430) 1,110 (8,430) (7,980) (7,980) (7,980) (3,990) (7,980) 0 TOTAL EXPENDITURES 37,499 29,622 37,575 45,626 41,625 34,877 50,750 19,947 50,750 0 REVENUES OVER (UNDER) EXPENDITURES (25,464) (19,323) (23,615) (38,097) (35,497) (31,077) (45,750) (19,375) (45,750) 0 174
40 4/14/2025
FACILITIES (117) 2024-25 2024-25
Adopted 2024-25 Proposed
COMMUNITY CENTER (7460) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
117-7460-350305 COMMUNITY CENTER RENT 85,409 88,175 6,943 52,597 77,675 80,144 85,000 32,641 85,000 0 TOTAL REVENUES 85,409 88,175 6,943 52,597 77,675 80,144 85,000 32,641 85,000 0

EXPENDITURES

SALARIES & BENEFITS
117-7460-410000 SALARIES 4,683 1,500 3,988 0 0 2,159 30,649 10,173 30,649 0 117-7460-410005 PART-TIME SALARIES 22,468 27,672 11,555 11,403 13,645 17,521 17,904 0 17,904 0 117-7460-410007 OVERTIME 465 162 200 434 1,762 1,035 0 1,176 0 0 117-7460-414001 RETIREMENT 328 318 854 578 1,091 1,424 3,586 937 3,586 0 117-7460-414002 HEALTH INSURANCE 1,407 634 2,500 1,436 210 982 9,446 3,927 9,446 0 117-7460-414003 WORKERS COMPENSATION INS 2,238 2,267 1,514 947 1,269 1,646 5,235 800 5,235 0 117-7460-414004 SOCIAL SECURITY/MEDICARE 1,546 1,399 151 234 221 295 646 143 646 0 117-7460-414006 STATE UNEMPLOYMENT 848 437 88 149 272 236 336 0 336 0 117-7460-414008 LIFE INSURANCE 0 0 0 0 1 3 26 12 26 0
* SALARIES & BENEFITS 33,983 34,389 20,850 15,181 18,471 25,301 67,828 17,168 67,828 0

OPERATIONS & MAINTENANCE
117-7460-420001 ELECTRIC 34,926 32,738 26,565 29,999 36,175 33,063 30,000 14,675 30,000 0 117-7460-420003 TELEPHONE 3,172 3,074 2,302 227 291 335 2,000 61 2,000 0 117-7460-420004 CELL PONE 0 0 0 0 297 630 1,000 503 1,000 0 117-7460-424001 BUILDING MAINTENANCE 7,133 3,257 2,660 2,582 899 2,880 6,500 3,330 6,500 0 117-7460-424002 EQUIPMENT MAINTENANCE 7,446 5,261 1,420 6,071 5,639 3,311 6,500 5,441 6,500 0 117-7460-425003 CONTRACT SERVICES 9,061 6,076 15,459 8,761 5,238 5,073 10,000 1,292 10,000 0 117-7460-425015 LANDSCAPING 12,700 6,000 6,000 28,715 12,916 13,636 18,400 6,474 18,400 0 117-7460-427002 JANITORIAL SUPPLIES 3,404 3,376 2,175 3,000 6,730 4,815 5,000 1,514 5,000 0 117-7460-427006 GENERAL SUPPLIES 576 1,357 1,334 911 2,043 1,552 2,000 52 2,000 0 * OPERATIONS & MAINTENANCE 78,418 61,139 57,915 80,266 70,228 65,295 81,400 33,342 81,400 0

INTER DEPARTMENTAL CHARGES
117-7460-480002 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0 117-7460-480004 RISK MANAGEMENT CHARGE 503 503 503 503 503 503 503 252 503 0 117-7460-480005 EMPLOYEE LIABILITY CHARGE 157 157 157 157 157 157 157 78 157 0 117-7460-480006 INFORMATION TECH CHARGE 200 200 200 500 500 500 500 250 500 0 117-7460-480007 VEHICLE REPLACEMENT CHARGE 0 0 0 0 0 0 0 0 0 0 860 860 860 1,160 1,160 1,160 1,160 580 1,160 0
TOTAL EXPENDITURES 113,261 96,388 79,625 96,607 89,859 91,756 150,388 51,090 150,388 0 REVENUES OVER (UNDER) EXPENDITURES (27,852) (8,213) (72,682) (44,010) (12,184) (11,612) (65,388) (18,449) (65,388) 0 175
41 4/14/2025
FACILITIES (117) 2024-25 2024-25
Adopted 2024-25 Proposed
YOUTH BUILDING (7470) 2018-19 2019-20 2020-21 2021-22 2021-22 2023-24 Final 6 Months Mid-Year Account # Acct/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
117-7470-350309 ANNEX / YOUTH BUILDINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0

OPERATIONS & MAINTENANCE
117-7470-420001 ELECTRIC 1,775 1,326 458 2,659 4,010 3,085 3,500 2,522 3,500 0 117-7470-424001 BUILDING MAINTENANCE 3,768 4,645 0 1,132 39 2,321 3,000 2,280 3,000 0 117-7470-425003 CONTRACT SERVICES 44 0 0 165 531 0 1,000 150 1,000 0 117-7470-427002 JANITORIAL SUPPLIES 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 5,587 5,971 458 3,956 4,580 5,406 7,500 4,952 7,500 0

INTER DEPARTMENTAL CHARGES
117-7470-480001 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 5,587 5,971 458 3,956 4,580 5,406 7,500 4,952 7,500 0 REVENUES OVER (UNDER) EXPENDITURES (5,587) (5,971) (458) (3,956) (4,580) (5,406) (7,500) (4,952) (7,500) 0 176
42 4/14/2025
RECREATION ACTIVITY FUND (118)

SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2024-25
Adopted 2024-25 Proposed
2018/19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 118-7320 RECREATION PROGRAMS (44,057) (46,803) (22,419) (62,157) (68,002) (76,294) (104,339) (35,487) (104,339) 118-7330 SWIMMING PROGRAMS (50,283) (51,904) (15,044) (60,374) (51,335) (48,291) (70,428) (51,112) (70,428) 118-7340 SENIOR ACTIVITIES (60,973) (65,839) (20,403) (75,808) (71,442) (77,640) (91,652) (39,108) (91,652) 118-7380 SKATE PARK CONCESSION 0 (10,851) (2,008) (2,377) 7 1,200 0 0 0 118-7390 TL DAVIS SPORTS COMPLEX 0 0 0 (25,331) (60,411) (71,693) (60,442) (21,021) (47,442) TOTAL (155,313) (175,397) (59,874) (226,047) (251,183) (272,718) (326,861) (146,728) (313,861) GENERAL FUND SUBSIDY 155,313 175,397 59,874 226,047 251,183 272,718 326,861 163,431 313,861 NET 0 0 0 0 0 0 0 16,703 0
FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 0 16,703 0
177
43 4/14/2025
RECREATION ACTIVITY FUND (118)
2024-25 2024-25
Adopted 2024-25 Proposed
RECREATION PROGRAMS ADMIN. (7320) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
118-7320-361100 FEDERAL FUNDS - COVID 19 0 0 31,513 250 0 0 0 0 0 0 118-7320-373401 MISC. RECREATION PROGRAM 0 0 0 0 0 5,650 5,000 3,180 5,000 0 TOTAL REVENUES 0 0 31,513 250 0 5,650 5,000 3,180 5,000 0

EXPENDITURES

SALARIES & BENEFITS
118-7320-410000 SALARIES 26,795 29,996 36,031 41,968 46,552 53,890 61,694 23,406 61,694 0 118-7320-410005 PART-TIME SALARIES 140 0 0 0 0 0 0 0 0 0 118-7320-410007 OVERTIME SALARIES 13 0 0 0 0 0 0 0 0 0
118-7320-414001 RETIREMENT 1,717 1,744 1,975 2,337 3,222 3,030 4,531 1,522 4,531 0 118-7320-414002 HEALTH INSURANCE 5,202 5,926 6,129 5,949 5,903 6,480 11,016 2,991 11,016 0 118-7320-414003 WORKERS COMPENSATION INS 1,052 1,210 1,447 1,688 1,749 1,915 2,696 938 2,696 0 118-7320-414004 SOCIAL SECURITY/MEDICARE 404 418 543 668 689 750 1,000 324 1,000 0 118-7320-414005 LONG TERM DISABILITY INS. 0 0 35 158 101 154 153 94 153 0 118-7320-414006 STATE UNEMPLOYMENT 217 217 200 161 130 112 190 0 190 0 118-7320-414007 DEFERED COMPENSATION 0 0 0 0 0 478 717 234 717 0 118-7320-414008 LIFE INSURANCE 28 31 48 99 88 87 105 40 105 0 * SALARIES & BENEFITS 35,568 39,542 46,408 53,028 58,434 66,896 82,102 29,549 82,102 #REF! 0

OPERATIONS & MAINTENANCE
118-7320-416005 MEMBERSHIPS 1,093 60 260 230 415 415 500 245 500 0 118-7320-420004 CELL PHONES 638 788 431 289 481 268 800 126 800 0 118-7320-425003 CONTRACT SERVICES 816 502 0 735 695 2,084 8,750 1,356 8,750 0 118-7320-425012 SOFTWARE 0 0 0 0 0 0 5,000 0 5,000 0
118-7320-425019 BANK/CC SERVICE CHARGES 445 1,238 1,342 1,743 1,922 2,423 2,000 963 2,000 0 118-7320-427001 OFFICE SUPPLIES 589 113 258 550 529 276 650 255 650 0 118-7320-427006 GENERAL SUPPLIES 1,978 621 1,004 1,726 1,593 5,460 4,000 3,546 4,000 0 118-7320-427022 FUEL & OIL 127 0 103 207 0 0 800 493 800 0 118-7320-429000 POSTAGE 84 0 88 12 46 88 500 15 500 0
* OPERATIONS & MAINTENANCE 5,770 3,322 3,486 5,492 5,681 11,014 23,000 6,999 23,000 0

INTER DEPARTMENTAL CHARGES
118-7320-480004 RISK MANAGEMENT CHARGE 3,887 3,887 3,887 3,887 3,887 3,887 3,887 1,944 3,887 0 118-7320-480002 FACILITY ADMIN CHARGE (1,200) 0 0 0 0 0 0 0 0 0 118-7320-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 118-7320-480009 FLEET MAINTENANCE CHARGE 32 52 151 0 0 147 350 175 350 0 * INTER DEPARTMENTAL CHARGE 2,719 3,939 4,038 3,887 3,887 4,034 4,237 2,119 4,237 0 TOTAL EXPENDITURES 44,057 46,803 53,932 62,407 68,002 81,944 109,339 38,667 109,339 0 REVENUES OVER (UNDER) EXPENDITURES (44,057) (46,803) (22,419) (62,157) (68,002) (76,294) (104,339) (35,487) (104,339) 0 178
44 4/14/2025
RECREATION ACTIVITY FUND (118) 2024-25 2024-25
Adopted 2024-25 Proposed
SWIMMING PROGRAMS (7330) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
118-7330-373500 ADMISSIONS 14,172 6,896 3,515 8,014 15,782 9,268 6,500 6,690 6,500 0 118-7330-373501 CONCESSIONS 7,667 3,077 2,802 6,581 6,976 10,534 4,000 4,008 4,000 0 118-7330-373502 SWIMMING LESSONS 26,849 2,050 23,343 13,793 25,822 22,282 23,000 1,166 23,000 0 118-7330-373509 OID 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 48,688 12,023 29,660 28,388 42,066 48,598 33,500 11,864 33,500 0

EXPENDITURES

SALARIES & BENEFITS
118-7330-410000 SALARIES 0 0 0 0 1,171 5,512 8,885 2,878 8,885 0 118-7330-410005 PART-TIME SALARIES 66,413 45,977 28,920 65,689 68,054 64,771 68,000 45,592 68,000 0 118-7330-410013 CONTRACT EMPL. SALARIES 0 0 0 0 0 0 0 0 0 0 118-7330-414001 RETIREMENT 0 0 0 0 89 340 562 172 562 0 118-7330-414002 HEALTH INSURANCE 0 0 0 0 271 1,285 1,944 595 1,944 0 118-7330-414003 WORKERS COMPENSATION INS 5,749 3,963 1,280 2,825 4,021 4,613 3,006 3,412 3,006 0 118-7330-414004 SOCIAL SECURITY/MEDICARE 5,093 3,482 2,212 5,025 5,209 5,033 5,175 3,529 5,175 0 118-7330-414006 STATE UNEMPLOYMENT 4,017 2,816 1,648 3,431 2,859 2,275 3,334 1,459 3,334 0 118-7330-414007 DEFERED COMPENSATION 0 0 0 0 0 54 89 26 89 0 118-7330-414008 LIFE INSURANCE 0 0 0 0 1 5 8 2 8 0
* SALARIES & BENEFITS 81,272 56,238 34,060 76,970 81,675 83,888 91,003 57,665 91,003 0

OPERATIONS & MAINTENANCE
118-7330-416002 TRAINING 2,168 20 995 121 0 1,615 1,000 230 1,000 0 118-7330-420003 TELEPHONE 192 162 188 172 199 219 300 116 300 0 118-7330-427006 GENERAL SUPPLIES 5,334 835 1,595 2,979 2,007 992 3,000 339 3,000 0 118-7330-427008 CONCESSION SUPPLIES 4,380 1,047 2,241 2,895 3,895 4,550 3,000 1,813 3,000 0 * OPERATIONS & MAINTENANCE 12,074 2,064 5,019 6,167 6,101 7,376 7,300 2,498 7,300 0

INTER DEPARTMENTAL CHARGES
118-7330-480001 FACILITY USE CHARGE 5,625 5,625 5,625 5,625 5,625 5,625 5,625 2,813 5,625 0 TOTAL EXPENDITURES 98,971 63,927 44,704 88,762 93,401 96,889 103,928 62,976 103,928 0 REVENUES OVER (UNDER) EXPENDITURES (50,283) (51,904) (15,044) (60,374) (51,335) (48,291) (70,428) (51,112) (70,428) 0 179
45 4/14/2025
RECREATION ACTIVITY FUND (118) 2024-25 2024-25
Adopted 2024-25 Proposed
SENIOR ACTIVITIES (7340) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
118-7340-373401 FEE REVENUE 10,914 8,721 1,857 7,010 11,548 15,616 10,000 5,898 10,000 0 118-7340-373402 NEWSLETTER 0 0 0 0 0 0 0 0 0 0
118-7340-361100 FEDERAL FUNDS - COVID 19 0 0 32,123 0 0 0 0 0 0 0 118-7340-373427 MONTHLY DINNERS 0 0 0 0 0 0 0 0 0
118-7240-374120 MISCELLANEOUS 0 1,030 0 0 0 0 0 0 0 0
TOTAL REVENUES 10,914 9,751 33,980 7,010 11,548 15,616 10,000 5,898 10,000 0

EXPENDITURES

SALARIES & BENEFITS
118-7340-410000 SALARIES 26,791 29,995 33,015 41,156 40,671 47,779 50,962 23,406 50,962 0 118-7340-414001 RETIREMENT 1,829 1,744 1,803 2,291 3,222 3,029 3,221 1,521 3,221 0 118-7340-414002 HEALTH INSURANCE 5,880 5,925 5,676 5,857 5,902 6,480 6,480 2,991 6,480 0 118-7340-414003 WORKERS COMPENSATION INS 1,122 1,210 1,325 1,654 1,749 1,915 2,043 938 2,043 0 118-7340-414004 SOCIAL SECURITY/MEDICARE 413 418 500 571 604 661 705 324 705 0 118-7340-414005 LONG TERM DISABILITY INS. 0 0 23 152 100 153 153 94 153 0 118-7340-414006 STATE UNEMPLOYMENT 217 217 200 161 129 112 112 0 112 0 118-7340-414007 DEFERED COMPENSATION 0 0 0 0 0 477 510 234 510 0 118-7340-414008 LIFE INSURANCE 31 31 39 97 87 86 86 40 86 0 * SALARIES & BENEFITS 36,283 39,540 42,581 51,939 52,464 60,692 64,272 29,548 64,272 0

OPERATIONS & MAINTENANCE
118-7340-420003 TELEPHONE 782 680 577 297 291 519 700 310 700 0 118-7340-425003 CONTRACT SERVICES 13,912 13,828 938 7,031 8,576 10,791 14,000 5,075 14,000 0 118-7340-425014 NEWSLETTER 1,076 1,825 0 2,476 1,051 312 1,300 0 1,300 0 118-7340-427001 OFFICE SUPPLIES 442 434 162 868 469 355 1,000 291 1,000 0 118-7340-427006 GENERAL SUPPLIES 312 203 367 704 242 752 500 92 500 0 118-7340-427028 CLASS/ACTIVITIES COSTS 0 0 218 423 517 455 500 0 500 0 118-7340-423106 118-7340-427030 EXCURSION COSTS 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 16,524 16,970 2,262 11,799 11,146 13,184 18,000 5,768 18,000 0

INTER DEPARTMENTAL CHARGES
118-7340-480001 FACILITY USE CHARGE 19,080 19,080 9,540 19,080 19,080 19,080 19,080 9,540 19,080 0 118-7340-480002 FACILITY ADMIN CHARGE 0 0 0 0 0 0 0 0 0 0 118-7340-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 118-7340-480006 INFORMATION TECH CHARGE 0 0 0 0 300 300 300 150 300 0 118-7340-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 19,080 19,080 9,540 19,080 19,380 19,380 19,380 9,690 19,380 0 TOTAL EXPENDITURES 71,887 75,590 54,383 82,818 82,990 93,256 101,652 45,006 101,652 0 REVENUES OVER (UNDER) EXPENDITURES (60,973) (65,839) (20,403) (75,808) (71,442) (77,640) (91,652) (39,108) (91,652) 0 180
46 4/14/2025
RECREATION ACTIVITY FUND (118) 2024-25 2024-25
Adopted 2024-25 Proposed
SKATE PARK CONCESSIONS (7380) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
118-7380-373501 CONCESSIONS 0 1,362 925 0 12 1,200 0 0 0 0 TOTAL REVENUES 0 1,362 925 0 12 1,200 0 0 0 0

EXPENDITURES

SALARIES & BENEFITS
118-7380-410005 PART-TIME SALARIES 0 3,180 1,066 399 4 0 0 0 0 0 118-7380-414003 WORKERS COMPENSATION INS 0 293 86 32 0 0 0 0 0 0 118-7380-414004 SOCIAL SECURITY/MEDICARE 0 278 82 31 1 0 0 0 0 0 118-7380-414006 STATE UNEMPLOYMENT 0 232 61 21 0 0 0 0 0 0 * SALARIES & BENEFITS 0 3,983 1,295 483 5 0 0 0 0 0

OPERATIONS & MAINTENANCE
118-7380-427006 GENERAL SUPPLIES 0 767 471 49 0 0 0 0 0 0 118-7380-427008 CONCESSION SUPPLIES 0 908 1,167 1,327 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 1,675 1,638 1,376 0 0 0 0 0 0

CAPITAL OUTLAY
118-7380-441005 MACHINERY AND EQUIPMENT 0 6,555 0 518 0 0 0 0 0 0 * CAPITAL OUTLAY 0 6,555 0 518 0 0 0 0 0 0

INTER DEPARTMENTAL CHARGES
118-7380-480001 FACILITY USE CHARGE 0 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 0 12,213 2,933 2,377 5 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 (10,851) (2,008) (2,377) 7 1,200 0 0 0 0 181
47 4/14/2025
RECREATION ACTIVITY FUND (118) 2024-25 2024-25
Adopted 2024-25 Proposed
TL DAVIS SPORTS COMPLEX MANAGEMENT (7390) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
118-7390-374120 MISCELLANEOUS 0 0 0 0 16,599 8,576 5,000 18,647 18,000 13,000 TOTAL REVENUES 0 0 0 0 16,599 8,576 5,000 18,647 18,000 13,000

EXPENDITURES

SALARIES & BENEFITS
118-7390-410000 SALARIES 0 0 0 11,515 47,134 49,611 29,616 25,903 29,616 0 118-7390-410007 OVERTIME SALARIES 0 0 0 0 133 624 500 166 500 0 118-7390-414001 RETIREMENT 0 0 0 638 3,483 3,087 1,872 1,555 1,872 0 118-7390-414002 HEALTH INSURANCE 0 0 0 3,121 11,534 11,675 6,480 5,386 6,480 0 118-7390-414003 WORKERS COMPENSATION INS 0 0 0 474 1,946 2,028 1,219 991 1,219 0 118-7390-414004 SOCIAL SECURITY/MEDICARE 0 0 0 164 672 714 421 371 421 0 118-7390-414006 STATE UNEMPLOYMENT 0 0 0 322 259 202 112 0 112 0 118-7390-414007 DEFERED COMPENSATION 0 0 0 0 0 487 296 239 296 0 118-7390-414008 LIFE INSURANCE 0 0 0 17 52 47 26 22 26 0 * SALARIES & BENEFITS 0 0 0 16,251 65,213 68,475 40,542 34,633 40,542 0

OPERATIONS & MAINTENANCE
118-7390-420004 CELL PHONE 0 0 0 0 470 502 1,000 252 1,000 0 118-7390-424002 EQUIPMENT MAINTENANCE 0 0 0 2,387 1,467 654 4,000 1,520 4,000 0 118-7390-425003 CONTRACT SERVICES 0 0 0 652 7,860 7,983 8,500 1,112 8,500 0 118-7390-427002 JANITORIAL SUPPLIES 0 0 0 3,000 0 538 5,400 1,098 5,400 0 118-7390-427006 GENERAL SUPPLIES 0 0 0 1,041 0 117 4,000 53 4,000 0 * OPERATIONS & MAINTENANCE 0 0 0 7,080 9,797 9,794 22,900 4,035 22,900 0

CAPITAL OUTLAY
118-7390-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0

INTER DEPARTMENTAL CHARGES
118-7390-480003 FACILITY MAINTENANCE CHARGE 0 0 0 2,000 2,000 2,000 2,000 1,000 2,000 0 TOTAL EXPENDITURES 0 0 0 25,331 77,010 80,269 65,442 39,668 65,442 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (25,331) (60,411) (71,693) (60,442) (21,021) (47,442) 13,000 182
48 4/14/2025
ENGINEERING & PW - ADMINISTRATION FUND (119)

SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES - ENGINEERING
119-4110-330800 ENCROACHMENT PERMIT 56,415 49,350 113,408 37,731 26,742 20,216 20,000 2,195 20,000 0 119-4110-361100 FEDERAL GRANT - COVID 19 0 0 746 0 0 0 0 0 0 0 119-4110-372620 ENGINEERING FEES, INSPECT 6,876 4,832 9,643 4,176 12,490 3,673 5,000 2,584 5,000 0 119-4110-372700 DEVELOPMENT SERVICE CHARG 0 0 0 0 0 0 2,500 0 2,500 0 119-4110-374120 MISCELLANEOUS 1,000 0 2,970 0 0 0 3,000 0 3,000 0 TOTAL REVENUES 64,291 54,182 126,767 41,907 39,232 23,889 30,500 4,779 30,500 0

EXPENDITURES
119-4110 PUBLIC WORKS ADMIN/ENGINEERING 175,477 185,452 163,766 179,337 172,562 172,939 188,859 188,859 188,859 0 REVENUES OVER (UNDER) EXPENDITURES (111,186) (131,270) (36,999) (137,430) (133,330) (149,050) (158,359) (184,080) (158,359) 0 119-4110-399110 GENERAL FUND SUBSIDY 111,186 131,270 36,999 137,430 133,330 149,050 158,359 79,179 158,359 0 NET 0 0 0 0 0 0 0 (104,901) 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 0 (104,901) 0
183
49 4/14/2025
ENGINEERING & PW - ADMINISTRATION FUND (119) 2024-25 2024-25 Adopted 2024-25 Proposed
P.W. ADMIN/ENGINEERING 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
119-4110-410000 SALARIES 57,559 62,179 67,244 67,647 70,229 68,532 72,447 35,214 72,447 0 119-4110-410007 OVERTIME SALARIES 1,257 825 608 1,275 83 0 1,500 0 1,500 0 119-4110-414001 RETIREMENT 13,563 13,809 17,772 19,850 21,873 19,851 22,912 9,951 22,912 0 119-4110-414002 HEALTH INSURANCE 7,904 6,781 6,493 6,521 7,644 8,405 8,183 3,931 8,183 0 119-4110-414003 WORKERS COMPENSATION INS 5,808 6,243 5,596 2,741 2,913 4,772 2,929 2,434 2,929 0 119-4110-414004 SOCIAL SECURITY/MEDICARE 801 864 959 972 984 959 1,011 493 1,011 0 119-4110-414005 LONG TERM DISABILITY INS. 185 189 61 78 50 77 77 67 77 0 119-4110-414006 STATE UNEMPLOYMENT 239 239 219 177 143 123 123 0 123 0 119-4110-414007 DEFERED COMPENSATION 0 0 0 0 0 195 240 107 240 0 119-4110-414008 LIFE INSURANCE 191 190 191 191 87 137 160 74 160 0 * SALARIES & BENEFITS 87,507 91,319 99,143 99,452 104,006 103,051 109,582 52,271 109,582 #REF! 0

OPERATIONS & MAINTENANCE
119-4110-416002 TRAINING 170 2,886 0 0 322 0 1,800 375 1,800 0 119-4110-416005 MEMBERSHIPS 294 200 200 245 100 0 200 117 200 0 119-4110-420001 ELECTRIC 5,362 6,474 7,341 8,037 7,315 7,000 7,000 6,120 7,000 0 119-4110-420002 GAS 441 354 572 898 696 590 1,000 126 1,000 0 119-4110-420004 CELL PHONES 465 687 974 992 1,001 812 750 480 750 0 119-4110-423000 LEASES 1,725 1,924 2,505 2,595 2,352 2,371 6,000 1,675 6,000 0 119-4110-424001 BUILDINGS MAINTENANCE 3,058 1,268 0 0 551 535 1,000 46 1,000 0 119-4110-425003 CONTRACT SERVICES 51,210 49,647 22,271 38,868 27,889 32,410 32,075 20,499 32,075 0 119-4110-427001 OFFICE SUPPLIES 1,507 956 7,221 972 1,618 1,174 700 291 700 0 119-4110-427006 GENERAL SUPPLIES 2,469 8,653 743 1,920 1,322 502 745 381 745 0 119-4110-427022 FUEL & OIL 840 1,117 1,290 1,516 1,943 1,820 680 471 680 0 119-4110-429000 POSTAGE 570 961 764 1,409 461 184 500 153 500 0 * OPERATIONS & MAINTENANCE 68,111 75,127 43,881 57,452 45,570 47,398 52,450 30,734 52,450 0

INTER DEPARTMENTAL CHARGES
119-4110-480003 FACILITY MAINTENANCE CHARGE 5,720 7,720 7,720 8,500 9,000 9,000 9,000 4,500 9,000 0 119-4110-480004 RISK MANAGEMENT CHARGE 5,927 5,927 5,927 5,927 5,927 5,927 5,927 2,963 5,927 0 119-4110-480006 INFORMATION TECH CHARGE 5,000 5,000 5,000 7,000 7,000 7,000 7,000 3,500 7,000 0 119-4110-480009 FLEET MAINTENANCE CHARGE 3,212 359 2,095 1,006 1,059 563 4,900 2,450 4,900 0 * INTER DEPARTMENTAL CHARGES 19,859 19,006 20,742 22,433 22,986 22,490 26,827 13,413 26,827 0 TOTAL 175,477 185,452 163,766 179,337 172,562 172,939 188,859 96,418 188,859 0 184
50 4/14/2025
DEVELOPMENT SERVICES FUND (120)

SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2024-25
Adopted 2024-25 Proposed
COMMUNITY DEVELOPMENT 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 120-3110-330300 CONSTRUCTION PERMITS 236,251 180,590 425,416 282,250 397,979 407,224 280,000 178,883 280,000 0 120-3110-330400 HOME OCCUPATION PERMIT 5,165 6,365 6,745 6,175 4,750 4,655 6,000 2,565 6,000 0 120-3110-330600 SIGN PERMIT FEE 2,695 2,590 1,959 1,845 1,080 2,422 1,500 375 1,500 0 120-1910-351100 INVESTMENT EARNINGS 6,550 6,467 5,276 3,729 7,827 10,976 2,500 5,192 2,500 0 120-1910-351101 UNREALIZED GAIN (LOSSES) 8,708 1,825 2,052 (28,430) (11,690) 13,415 1,000 19,789 1,000 0 120-3110-361100 FEDERAL GRANT - COVID 19 0 0 4,891 0 0 0 0 0 0 0 120-3110-362410 STATE GRANT 0 0 0 0 0 0 28,020 0 28,020 0 120-3110-371420 ELECTRONIC RECORDS FEE 1,606 1,078 1,512 2,394 858 501 1,000 131 1,000 0 120-3110-372300 SALE MAPS, PUBLICATIONS 100 7 125 0 4,085 4,067 150 1,294 1,000 850 120-3110-372400 OTHER FILINGS, CERTIFICATES 0 0 100 0 0 0 0 0 0 0 120-3110-372600 DEVELOPMENT SERVICE CHARGE 0 1,838 0 0 2,790 359 0 2,450 0 0 120-3110-372625 CODE ENFORCEMENT (1,500) 5,715 26,487 2,666 7,734 44,884 26,000 7,701 26,000 0 120-3110-372800 PLANNING & ZONING FEES 33,390 39,958 61,880 68,380 24,265 6,335 26,000 5,810 26,000 0 120-3110-372810 PLAN AND ENERGY CHECK FEE 82,352 61,120 102,200 104,014 107,728 116,761 100,000 37,788 100,000 0 120-3110-374140 OAKDALE FIRE DISTRICT 1,623 8,160 8,160 8,160 0 0 0 0 0 0 120-3110-375100 FIRE INSPECTIONS 13,303 4,844 16,201 6,586 7,814 17,154 8,000 8,739 8,000 0 120-3110-375110 FIRE PLAN CHECK 7,962 6,323 7,244 8,864 4,776 1,798 5,600 1,938 5,600 0 120-3110-375120 FIRE FLOW 0 0 0 0 426 710 1,000 142 1,000 0 TOTAL REVENUES 398,205 326,880 670,248 466,633 560,422 631,261 486,770 272,797 487,620 850

COMMUNITY DEVELOPMENT
PLANNING 235,160 288,436 284,210 304,853 271,368 285,633 319,135 165,238 319,135 0 CODE ENFORCEMENT 0 0 0 60,816 69,169 84,445 84,922 40,620 84,922 0 BUILDING INSPECTION 359,310 352,390 396,089 386,788 339,705 327,504 388,065 162,133 388,065 0 594,470 640,826 680,299 752,457 680,243 697,582 792,122 367,991 792,122 0

REVENUES OVER (UNDER) EXPENDITURES
(196,265) (313,946) (10,051) (285,824) (119,821) (66,321) (305,352) (95,194) (304,502) 850

GENERAL FUND SUBSIDY
46,416 313,946 10,051 285,824 119,821 66,321 305,352 152,676 304,502 (850) NET
(149,849) 0 0 0 0 0 0 57,482 0 0

FUND BALANCE - BEGINNING
149,849 0 0 0 0 0 0 0 0

FUND BALANCE - ENDING
0 0 0 0 0 0 0 57,482 0
185
51 4/14/2025
DEVELOPMENT SERVICES FUND (120) 2024-25 2024-25
Adopted 2024-25 Proposed
PLANNING (3110) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
120-3110-410000 SALARIES 79,811 86,884 93,061 78,949 87,692 74,053 102,747 48,111 102,747 0 120-3110-410013 CONTRACT EMPLOYEE SALARY 59,269 67,770 61,074 91,643 61,824 80,178 75,000 37,050 75,000 0 120-3110-414001 RETIREMENT 24,215 25,264 32,568 36,690 39,931 37,624 41,663 19,528 41,663 0 120-3110-414002 HEALTH INSURANCE 8,715 8,632 8,373 7,061 10,510 12,831 13,418 6,193 13,418 0 120-3110-414003 WORKERS COMPENSATION INS 6,611 7,113 6,441 3,120 3,474 2,805 4,026 1,817 4,026 0 120-3110-414004 SOCIAL SECURITY/MEDICARE 1,121 1,175 1,302 1,136 1,208 994 1,390 654 1,390 0 120-3110-414005 LONG TERM DISABILITY INS. 523 518 186 148 122 230 230 161 230 0 120-3110-414006 STATE UNEMPLOYMENT 326 311 275 233 501 168 168 0 168 0 120-3110-414007 DEFERED COMPENSATION 0 0 0 0 0 267 543 246 543 0 120-3110-414008 LIFE INSURANCE 281 281 272 241 165 208 230 107 230 0 * SALARIES & BENEFITS 180,872 197,948 203,552 219,221 205,427 209,358 239,415 113,867 239,415 0

OPERATIONS & MAINTENANCE
120-3110-415000 LIABILITY INSURANCE 11,951 12,137 16,394 23,756 17,952 26,225 23,000 19,115 23,000 0 120-3110-416002 TRAINING 1,341 800 0 135 307 0 2,600 2,180 2,600 0 120-3110-420001 ELECTRIC 3,040 5,211 6,218 6,447 6,287 8,000 8,000 5,394 8,000 0 120-3110-420003 TELEPHONE 0 0 0 0 0 472 0 0 0 0
120-3110-423000 LEASES 2,107 3,418 2,505 2,595 2,352 2,371 3,500 1,675 3,500 0 120-3110-425003 CONTRACT SERVICES 9,902 41,911 26,264 18,907 6,388 6,026 7,500 3,445 7,500 0 120-3110-425011 ADVERTISING 1,412 298 1,621 1,685 1,904 894 1,500 0 1,500 0 120-3110-425019 BANK/CC SERVICE CHARGES 2,430 3,230 4,792 4,792 4,894 5,877 4,000 5,249 4,000 0 120-3110-427001 OFFICE SUPPLIES 1,227 747 407 682 0 937 500 292 500 0 120-3110-427006 GENERAL SUPPLIES 113 797 724 429 0 353 585 561 585 0 120-3110-427022 FUEL & OIL 166 141 287 306 447 399 950 102 950 0 120-3110-429000 POSTAGE 1,836 1,394 997 2,925 1,889 1,281 2,500 815 2,500 0 * OPERATIONS & MAINTENANCE 35,525 70,084 60,209 62,659 42,420 52,835 54,635 38,828 54,635 0

INTER DEPARTMENTAL CHARGES
120-3110-480003 FACILITY MAINTENANCE CHARGE 5,720 7,720 7,720 8,500 9,000 9,000 9,000 4,500 9,000 0 120-3110-480004 RISK MANAGEMENT CHARGE 7,385 7,385 7,385 7,385 7,385 7,385 7,385 3,693 7,385 0 120-3110-480006 INFORMATION TECH CHARGE 5,000 5,000 5,000 7,000 7,000 7,000 7,000 3,500 7,000 0 120-3110-480009 FLEET MAINTENANCE CHARGE 658 299 344 88 136 55 1,700 850 1,700 0 * INTER DEPARTMENTAL CHARGES 18,763 20,404 20,449 22,973 23,521 23,440 25,085 12,543 25,085 0 TOTAL 235,160 288,436 284,210 304,853 271,368 285,633 319,135 165,238 319,135 0 186
52 4/14/2025
DEVELOPMENT SERVICES FUND (120) 2024-25 2024-25 2024-25 Adopted Proposed Proposed
CODE ENFORCEMENT (3120) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final Mid-Year Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Budget Budget Adjustment

SALARIES & BENEFITS
120-3120-410000 SALARIES 0 0 0 31,324 33,504 36,973 40,950 18,350 40,950 0 120-3120-410007 OVERTIME SALARIES 0 0 0 94 573 493 0 372 0 0 120-3120-414001 RETIREMENT 0 0 0 2,386 3,184 3,398 3,772 1,690 3,772 0 120-3120-414002 HEALTH INSURANCE 0 0 0 8,238 8,680 9,290 9,543 4,404 9,543 0 120-3120-414003 WORKERS COMPENSATION INS 0 0 0 1,146 1,253 1,391 1,523 696 1,523 0 120-3120-414004 SOCIAL SECURITY/MEDICARE 0 0 0 395 433 480 526 240 526 0 120-3120-414006 STATE UNEMPLOYMENT 0 0 0 220 130 112 112 0 112 0 120-3120-414007 DEFERED COMPENSATION 0 0 0 0 0 370 410 180 410 0 120-3120-414008 LIFE INSURANCE 0 0 0 77 27 26 26 12 26 0 #REF! * SALARIES & BENEFITS 0 0 0 43,880 47,784 52,533 56,862 25,944 56,862 0

OPERATIONS & MAINTENANCE
120-3120-416002 TRAINING 0 0 0 67 640 2,000 1,500 582 1,500 0 120-3120-420004 CELL PHONES & PAGERS 0 0 0 0 0 210 350 126 350 0 120-3120-425003 CONTRACT SERVICES 0 0 0 16,869 19,608 20,162 15,000 11,188 15,000 0 120-3120-425012 SOFTWARE 0 0 0 0 0 9,352 6,510 1,205 6,510 0 120-3120-427006 GENERAL SUPPLIES 0 0 0 0 554 9 1,000 254 1,000 0 120-3120-427022 FUEL & OIL 0 0 0 0 0 0 1,000 164 1,000 0 120-3120-429000 POSTAGE 0 0 0 0 0 43 1,000 307 1,000 0
* OPERATIONS & MAINTENANCE 0 0 0 16,936 20,802 31,776 26,360 13,826 26,360 0

INTER DEPARTMENTAL CHARGES
120-3120-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 120-3120-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 583 136 1,700 850 1,700 0 * INTER DEPARTMENTAL CHARGES 0 0 0 0 583 136 1,700 850 1,700 0 TOTAL 0 0 0 60,816 69,169 84,445 84,922 40,620 84,922 0 187
53 4/14/2025
DEVELOPMENT SERVICES FUND (120) 2024-25 2024-25 2024-25 Adopted Proposed Proposed
BUILDING INSPECTIONS (3130) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final Mid-Year Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Budget Budget Adjustment

SALARIES & BENEFITS
120-3130-410000 SALARIES 154,483 168,507 174,323 156,978 76,819 65,768 63,290 29,305 63,290 0 120-3130-410007 OVERTIME SALARIES 1,833 887 1,336 0 81 0 2,000 0 2,000 0 120-3130-410013 CONTRACT EMPLOYEE SALARY 0 0 0 0 40,240 49,084 100,000 22,731 100,000 0 120-3130-414001 RETIREMENT 42,567 43,623 57,230 67,344 64,857 60,137 70,154 30,021 70,154 0 120-3130-414002 HEALTH INSURANCE 30,747 33,292 32,766 28,503 13,770 12,960 12,960 5,982 12,960 0 120-3130-414003 WORKERS COMPENSATION INS 6,870 6,443 6,451 5,791 2,928 2,455 2,605 1,207 2,605 0 120-3130-414004 SOCIAL SECURITY/MEDICARE 2,270 2,250 2,399 2,134 1,152 936 900 417 900 0 120-3130-414006 LONG TERM DISABILITY INS. 0 0 0 167 29 0 0 0 0 0 120-3130-414006 STATE UNEMPLOYMENT 1,359 1,085 1,053 586 259 224 224 165 224 0 120-3130-414008 LIFE INSURANCE 158 155 146 160 82 52 52 24 52 0 * SALARIES & BENEFITS 240,287 256,242 275,704 261,663 200,217 191,616 252,185 89,852 252,185 0

OPERATIONS & MAINTENANCE
120-3130-416002 TRAINING 3,533 1,656 99 800 150 250 1,500 524 1,500 0 120-3130-416005 MEMBERSHIPS 200 50 145 100 0 0 720 0 720 0 120-3130-420004 CELL PHONES & PAGERS 1,048 1,136 818 862 1,588 324 1,400 52 1,400 0 120-3130-425003 CONTRACT SERVICES 108,974 89,209 116,099 119,886 134,718 110,652 105,000 65,383 105,000 0 120-3130-425012 SOFTWARE 0 0 0 0 0 24,184 21,510 5,305 21,510 0 120-3130-425016 UNIFORM/LAUNDRY SERVICE 591 790 618 624 151 87 1,000 0 1,000 0 120-3130-427006 GENERAL SUPPLIES 3,103 472 547 942 1,873 146 2,500 389 2,500 0 120-3130-427022 FUEL & OIL 1,281 1,218 953 1,481 948 0 1,500 253 1,500 0 * OPERATIONS & MAINTENANCE 118,730 94,531 119,279 124,695 139,428 135,643 135,130 71,906 135,130 0

INTER DEPARTMENTAL CHARGES
120-3130-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 120-3130-480009 FLEET MAINTENANCE CHARGE 293 1,617 1,106 430 60 245 750 375 750 0 * INTER DEPARTMENTAL CHARGES 293 1,617 1,106 430 60 245 750 375 750 0 TOTAL 359,310 352,390 396,089 386,788 339,705 327,504 388,065 162,133 388,065 0 188
54 4/14/2025
SUPPLEMENTAL LAW ENFORCEMENT (203)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
203-2110-362410 STATE GRANT 148,747 187,739 109,638 176,583 146,347 186,159 200,000 176,586 200,000 0 203-1910-351100 INVESTMENT EARNINGS 1,995 2,656 2,953 2,744 2,434 2,864 1,800 1,637 1,800 0 203-1910-351101 UNREALIZED GAIN (LOSSES) 2,074 4,784 (2,543) (12,478) 5,389 981 1,000 3,250 1,000 0 TOTAL REVENUES 152,816 195,179 110,048 166,849 154,170 190,004 202,800 181,473 202,800 0

EXPENDITURES
203-2110-425003 CONTRACT SERVICES 0 0 2,750 0 0 0 2,000 0 2,000 0

CAPITAL OUTLAY
203-2110-441005 MACHINERY & EQUIPMENT 0 5,496 24,052 90,479 60,313 57,884 60,000 0 60,000 0 203-2110-441006 COMPUTER & RELATED EQUIP 0 0 0 0 0 4,807 44,000 0 40,000 (4,000) 203-2110-441008 RADIO EQUIPMENT 0 0 0 0 0 0 0 0 0 0
203-2110-441009 VEHICLES 106,381 0 3,993 1,350 182,366 124,811 120,000 58,201 124,000 4,000 * CAPITAL OUTLAY 106,381 5,496 28,045 91,829 242,679 187,502 224,000 58,201 224,000 0

INTERFUND TRANSFERS
203-2110-499-110TRANSFERS OUT 49,992 49,992 50,000 50,000 50,000 50,000 50,000 25,000 50,000 0 49,992 49,992 50,000 50,000 50,000 50,000 50,000 25,000 50,000 0 TOTAL EXPENDITURES 156,373 55,488 80,795 141,829 292,679 237,502 276,000 83,201 276,000 0 REVENUES OVER (UNDER) EXPENDITURES (3,557) 139,691 29,253 25,020 (138,509) (47,498) (73,200) 98,272 (73,200) 0 FUND BALANCE - BEGINNING 106,012 102,455 242,146 271,399 296,419 157,910 110,412 110,412 110,412 FUND BALANCE - ENDING 102,455 242,146 271,399 296,419 157,910 110,412 37,212 208,684 37,212 189
55 4/14/2025
OFFICE TRAFFIC SAFETY - ENFORCEMENT GRANT (206)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
206-2110-362410 STATE GRANT 22,433 0 0 0 0 25,841 48,570 6,581 48,570 0 206-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 22,433 0 0 0 0 25,841 48,570 6,581 48,570 0

EXPENDITURES

SALARIES & BENEFITS
206-2140-410007 OVERTIME SALARIES 0 324 0 0 0 8,351 36,000 5,845 36,000 0 206-2140-414003 WORKERS COMPENSATION INS 0 0 0 0 0 1,099 1,800 1,457 1,800 0 206-2140-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 0 2,151 2,099 852 2,099 0 * SALARIES & BENEFITS 0 324 0 0 0 11,601 39,899 8,154 39,899 0

OPERATIONS & MAINTENANCE
206-2140-416002 TRAINING 0 0 0 0 0 0 2,000 0 2,000 0
206-2140-427006 GENERAL SUPPLIES 0 0 0 0 0 0 1,500 0 1,500 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 3,500 0 3,500 0

CAPITAL OUTLAY
206-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 19,411 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 19,411 0 0 0 0
TOTAL EXPENDITURES 0 324 0 0 0 31,012 43,399 8,154 43,399 0 REVENUES OVER (UNDER) EXPENDITURES 22,433 (324) 0 0 0 (5,171) 5,171 (1,573) 5,171 0 FUND BALANCE - BEGINNING (22,109) 324 0 0 0 0 (5,171) (5,171) (5,171) FUND BALANCE - ENDING 324 0 0 0 0 (5,171) 0 (6,744) 0
190
56 4/14/2025
OFFICER WELLNESS GRANT (207)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
207-2140-362410 STATE GRANT 0 0 0 0 20,000 0 0 0 0 0
207-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 20,000 0 0 0 0 0

EXPENDITURES

SALARIES & BENEFITS
207-2140-410007 OVERTIME SALARIES 0 0 0 0 0 0 0 0 0 0
207-2140-414003 WORKERS COMPENSATION INS 0 0 0 0 0 0 0 0 0 0 207-2140-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 0 0 0 0 0 0 * SALARIES & BENEFITS 0 0 0 0 0 0 0 0 0 0

OPERATIONS & MAINTENANCE
207-2140-416002 TRAINING 0 0 0 0 0 0 0 0 0 0
207-2140-425003 CONTRACT SERVICES 0 0 0 0 0 5,000 15,000 5,000 15,000 0 207-2140-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 5,000 15,000 5,000 15,000 0

CAPITAL OUTLAY
207-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 5,000 15,000 5,000 15,000 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 20,000 (5,000) (15,000) (5,000) (15,000) 0 FUND BALANCE - BEGINNING 0 0 0 0 0 20,000 15,000 15,000 15,000 FUND BALANCE - ENDING 0 0 0 0 20,000 15,000 0 10,000 0
191
57 4/14/2025
NON-JUDICIAL FORFEITURE (211)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
211-2110-340500 FORFEITURES CLEARED BY COUNTY 0 954 0 259 103 9,219 500 2,502 500 0 211-1910-351100 INVESTMENT EARNINGS 378 63 19 17 1,201 1,097 10 713 10 0 211-1910-351101 UNREALIZED GAIN (LOSSES) 340 459 (245) (1,515) 5,256 0 100 0 100 0 TOTAL REVENUES 718 1,476 (226) (1,239) 6,560 10,316 610 3,215 610 0

EXPENDITURES

OPERATIONS & MAINTENANCE
211-2110-416002 TRAINING 0 0 0 0 0 0 0 0 0 0
211-2110-425003 CONTRACT SERVICES 5,650 0 0 0 166 0 2,000 0 0 (2,000) 211-2110-427006 SPECIAL DEPARTMENTAL SUPP 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 5,650 0 0 0 166 0 2,000 0 0 (2,000)

CAPITAL OUTLAY
211-2110-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 4,729 5,000 5,000 * CAPITAL OUTLAY 0 0 0 0 0 0 0 4,729 5,000 5,000
TOTAL EXPENDITURES 5,650 0 0 0 166 0 2,000 4,729 5,000 3,000 REVENUES OVER (UNDER) EXPENDITURES (4,932) 1,476 (226) (1,239) 6,394 10,316 (1,390) (1,514) (4,390) (3,000) FUND BALANCE - BEGINNING 7,480 2,548 4,024 3,798 2,559 8,953 19,269 19,269 19,269 FUND BALANCE - ENDING 2,548 4,024 3,798 2,559 8,953 19,269 17,879 17,755 14,879 192
58 4/14/2025
SB 2 PLANNING GRANT (212)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
212-3110-362410 STATE GRANT 0 0 0 0 0 85,490 0 0 0 0
212-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 85,490 0 0 0 0

EXPENDITURES

OPERATIONS & MAINTENANCE
212-3110-425003 CONTRACT SERVICES 0 0 0 1,714 25,840 2,600 129,846 1,337 129,846 0 * OPERATIONS & MAINTENANCE 0 0 0 1,714 25,840 2,600 129,846 1,337 129,846 0

CAPITAL OUTLAY
202-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 1,714 25,840 2,600 129,846 1,337 129,846 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (1,714) (25,840) 82,890 (129,846) (1,337) (129,846) 0 FUND BALANCE - BEGINNING 0 0 0 0 (1,714) (27,554) 55,336 55,336 55,336 FUND BALANCE - ENDING 0 0 0 (1,714) (27,554) 55,336 (74,510) 53,999 (74,510) 193
59 4/14/2025
LOCAL EARLY ACTION PLANNING GRANT (LEAP)(213)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
213-3110-362410 STATE GRANT 0 0 0 0 0 0 160,000 135,000 160,000 0 213-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 0 160,000 135,000 160,000 0

EXPENDITURES

OPERATIONS & MAINTENANCE
213-3110-416002 TRAINING 0 0 0 0 0 0 0 0 0 0
213-3110-425003 CONTRACT SERVICES 0 0 0 0 3,783 7,369 148,848 137,357 148,848 0 * OPERATIONS & MAINTENANCE 0 0 0 0 3,783 7,369 148,848 137,357 148,848 0

CAPITAL OUTLAY
213-3110-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 3,783 7,369 148,848 137,357 148,848 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 (3,783) (7,369) 11,152 (2,357) 11,152 0 FUND BALANCE - BEGINNING 0 0 0 0 0 (3,783) (11,152) (11,152) (11,152) FUND BALANCE - ENDING 0 0 0 0 (3,783) (11,152) 0 (13,509) 0 194
60 4/14/2025
SAFETY SALES TAX (PROP 172) FUND (214)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
214-1910-320100 SALES & USE TAX 194,823 189,769 202,327 262,938 289,818 258,163 230,000 108,794 230,000 0 214-1910-351100 INVESTMENT EARNINGS 1,290 1,805 517 631 1,795 4,079 500 2,504 500 0 214-1910-351101 UNREALIZED GAIN (LOSSES) 1,243 641 (773) (3,091) (5,176) 1,087 250 6,760 250 0 TOTAL REVENUES 197,356 192,215 202,071 260,478 286,437 263,329 230,750 118,058 230,750 0

EXPENDITURES
TRANSFERS & OTHER 0
214-2110-499110 POLICE SERVICES 100,008 150,000 125,000 125,000 125,000 125,000 200,000 65,000 230,000 30,000 214-2210-499110 FIRE SERVICES 60,000 100,000 80,000 80,000 80,000 80,000 200,000 45,000 230,000 30,000 TOTAL EXPENDITURES 160,008 250,000 205,000 205,000 205,000 205,000 400,000 110,000 460,000 60,000 REVENUES OVER (UNDER) EXPENDITURES 37,348 (57,785) (2,929) 55,478 81,437 58,329 (169,250) 8,058 (229,250) (60,000) FUND BALANCE - BEGINNING 78,391 115,739 57,954 55,025 110,503 191,940 250,269 250,269 250,269 FUND BALANCE - ENDING 115,739 57,954 55,025 110,503 191,940 250,269 81,019 258,327 21,019 195
61 4/14/2025
GAS TAX FUND (215) 2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
215-1910-351100 INVESTMENT EARNINGS 4,819 6,019 5,934 4,325 4,274 6,648 4,000 3,809 4,000 0 215-1910-351101 UNREALIZED GAIN (LOSSES) 3,761 7,997 (4,499) (21,334) 5,454 1,671 1,500 8,907 1,500 0 215-4149-360301 GAS TAX 2106 80,489 73,608 71,623 79,773 81,804 86,889 88,080 39,319 88,080 0 215-4149-360302 GAS TAX 2107 160,936 153,343 158,540 154,096 179,803 190,317 196,643 83,646 196,643 0 215-4149-360303 GAS TAX 2107.5 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 0 215-4149-360305 GAS TAX 2105 127,970 121,442 117,162 128,889 131,933 140,602 143,888 62,804 143,888 0 215-4149-360306 GAS TAX 2103 77,919 164,158 153,429 183,644 188,895 210,832 205,811 108,107 205,811 0 TOTAL REVENUES 460,894 531,567 507,189 534,393 597,163 641,959 644,922 311,592 644,922 0

EXPENDITURES

CAPITAL OUTLAY
215-4149-442001 CAPITAL PROJECT 91,919 130,398 89,562 192,695 0 0 0 0 0 0 CP1815 3RD AVE - E TO F ST - DESIGN 7,590 8,500 13,235 143,378 257,952 0 0 0 0 0 CP1913 OLIVE STREET (OAK TO TO West End) 14,530 6,948 1,735 18,768 8,522 50,334 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) DESIGN 0 0 0 22,860 4,125 0 0 0 0 0 CP2214 CLOVERLAND WAY (A - C ST) DESIGN 0 0 0 0 25,670 13,500 0 0 0 0 CP2215 OAK (F - G ST) DESIGN 0 0 0 0 7,745 13,250 0 0 0 0 CP2216 GILBERT (G - J ST) DESIGN 0 0 0 0 4,190 14,780 15,000 14,160 15,000 0 CP2217 1ST (G-J ST) DESIGN 0 0 0 0 4,610 78,302 0 0 0 0 CP2218 J ST (YOSEMITE - FIRST) DESIGN 0 0 0 0 32,330 7,060 50,000 0 50,000 0 CP2219 D & 6TH ST DESIGN 0 0 0 0 0 39,625 0 0 0 0
CP2322 N FIFTH (A-D) 0 0 0 0 0 0 40,000 0 40,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 0 35,000 9,158 45,000 10,000 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 15,040 24,960 0 24,960 0 CP2413 S THIRD (F - G) 0 0 0 0 0 0 40,000 17,529 40,000 0 CP2416 WAKEFIELD REPAIRS 0 0 0 0 0 0 36,000 32,395 36,000 0 CP2505 N 7TH STREET - DESIGN 0 0 0 0 0 0 35,000 4,045 35,000 0 CP2506 S YOSEMITE - ALBERS - DESIGN 0 0 0 0 0 0 12,000 3,960 12,000 0 CP2516 ASH STREET - DESIGN 0 0 0 0 0 0 36,000 35,957 36,000 0 CP2517 AREA 8 SLURRY SEAL - DESIGN 0 0 0 0 0 0 30,000 0 30,000 0 CP2518 GREGER BIKE & STREET IMPROV - DESIGN 0 0 0 0 0 0 25,000 1,280 25,000 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 0 45,000 26,610 45,000 0 * CAPITAL OUTLAY 114,039 145,846 104,532 377,701 345,144 231,891 423,960 145,094 433,960 10,000

INTERFUND TRANSFERS
215-4149-499110 TRANSFERS OUT 299,860 200,000 400,000 200,000 370,000 370,000 370,000 185,000 370,000 0 TOTAL EXPENDITURES 413,899 345,846 504,532 577,701 715,144 601,891 793,960 330,094 803,960 10,000 REVENUES OVER (UNDER) EXPENDITURES 46,995 185,722 2,657 (43,308) (117,981) 40,068 (149,038) (18,502) (159,038) (10,000) FUND BALANCE - BEGINNING 244,712 291,707 477,429 480,086 436,778 318,797 358,865 358,865 358,865 FUND BALANCE - ENDING 291,707 477,429 480,086 436,778 318,797 358,865 209,827 340,363 199,827 196
62 4/14/2025
SB1 - ROAD MAINTENANCE FUND (216)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
216-1910-351100 INVESTMENT EARNINGS 3,973 6,623 5,513 5,927 9,271 20,581 4,000 11,870 4,000 0 216-1910-351101 UNREALIZED GAIN (LOSSES) 2,876 9,830 (5,242) (28,369) (11,070) (4,192) 2,000 36,861 2,000 0 216-4149-360308 GAS TAX -ROAD MTCE REHAB 475,856 379,057 423,477 465,122 511,780 642,324 593,154 211,222 593,154 0 TOTAL REVENUES 482,705 395,510 423,748 442,680 509,981 658,713 599,154 259,953 599,154 0

EXPENDITURES
216-4149-442001 CAPITAL PROJECTS
CP1735 C STREET - YOSEMITE TO FIRST 0 0 0 0 0 0 0 0 0 0 CP1904 G ST SLURRY SEAL 0 108,854 0 0 0 0 0 0 0 0
CP1911 POPLAR AVE - LAUREL TO FIRST 0 0 0 0 0 0 0 0 0 0 CP2007 AREA #1 SLURRY SEAL 0 252,969 6,690 1,790 0 0 0 0 0 0 CP2008 S. YOSEMITE - S. OF WARNERVILLE 0 260 54,145 0 0 0 0 0 0 0 CP2009 ATP - G STREET PROJECT 0 3,595 0 3,355 0 0 0 0 0 0 CP2016 AREA #2 SLURRY SEAL 0 0 270,568 0 0 0 0 0 0 0
CP2115 AREA #3 SLURRY SEAL 0 0 0 389,678 0 0 0 0 0 0
CP2204 AREA #4 SLURRY SEAL 0 0 0 4,375 425,789 0 0 0 0 0 CP2314 AREA #5 SLURRY SEAL 0 0 0 0 0 599,268 707,536 43,124 120,239 (587,297) CP2325 AREA #6 & 7 SLURRY SEAL 0 0 0 0 0 5,555 694,445 10,710 581,000 (113,445) CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 0 0 0 396,738 396,738 * CAPITAL OUTLAY 0 365,678 331,403 399,198 425,789 604,823 1,401,981 53,834 1,097,977 (304,004)

INTERFUND TRANSFERS
216-999-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 365,678 331,403 399,198 425,789 604,823 1,401,981 53,834 1,097,977 (304,004) REVENUES OVER (UNDER) EXPENDITURES 482,705 29,832 92,345 43,482 84,192 53,890 (802,827) 206,119 (498,823) 304,004 FUND BALANCE - BEGINNING 84,385 567,090 596,922 689,267 732,749 816,941 870,831 870,831 870,831 FUND BALANCE - ENDING 567,090 596,922 689,267 732,749 816,941 870,831 68,004 1,076,950 372,008 197
63 4/14/2025
TRAFFIC CONGESTION RELIEF FUND (PROP 42)(217)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
217-1910-351100 INVESTMENT EARNINGS 0 0 296 635 1,025 1,531 400 793 400 0 217-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 (3,390) 1,161 0 2,229 0 0 217-4149-360307 GAS TAX - LOAN REPAY 26,303 26,764 0 0 0 0 0 0 0 0 TOTAL REVENUES 26,303 26,764 296 635 (2,365) 2,692 400 3,022 400 0

EXPENDITURES

CAPITAL OUTLAY
217-4149-442001 CAPITAL PROJECT
* CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0

INTERFUND TRANSFERS
217-4149-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 26,303 26,764 296 635 (2,365) 2,692 400 3,022 400 0 FUND BALANCE - BEGINNING 25,818 52,121 78,885 79,181 79,816 77,451 80,143 80,143 80,143 FUND BALANCE - ENDING 52,121 78,885 79,181 79,816 77,451 80,143 80,543 83,165 80,543 198
64 4/14/2025
LOCAL TRANSPORTATION FUND (221)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
221-4149-321221 LOCAL TRANSPORTATION TAX 0 57,466 0 0 117,634 0 31,346 0 31,346 0 221-1910-351100 INVESTMENT EARNINGS 2,295 872 655 219 1,039 1,735 150 617 150 0 221-1910-351101 UNREALIZED GAIN (LOSSES) 6,020 796 (721) (1,107) (4,375) 3,442 100 1,734 100 0 TOTAL REVENUES 8,315 59,134 (66) (888) 114,298 5,177 31,596 2,351 31,596 0

EXPENDITURES

SALARIES & BENEFITS
221-4140-425003 CONTRACT SERVICES 0 0 0 18,552 0 0 0 0 0 0 221-4149-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 221-4149-442001 CAPITAL PROJECTS 0 0 0 0 0 0 0 0 0 0
CP1013 ASH STREET TUNNEL 1,004 172 0 0 0 0 0 0 0 0
CP1604 C STREET 6TH - YOSEMITE 0 0 0 0 0 0 0 0 0 0
CP1621 YOSEMITE - F TO J ST 0 0 0 0 0 0 0 0 0 0
CP1701 TRAFFIC SIGNAL BATTERY BACKUP 0 0 0 0 0 0 0 0 0 0 CP1724 NORTH MAAG SIDEWALK 47,322 0 0 0 0 0 0 0 0 0
CP1730 2017 STREET OVERLAY 0 0 0 0 0 0 0 0 0 0
CP1735 C STREET - YOSEMITE TO FIRST 0 0 0 0 0 0 0 0 0 0 CP1818 ARMSTRONG OVERLAY 225,960 0 0 0 0 0 0 0 0 0
CP1820 GREGER ST PAVEMENT REPAIR 0 0 0 0 0 0 0 0 0 0
CP1825 A STREET SLURRY SEAL 81,000 0 0 0 0 0 0 0 0 0
CP1906 TRAIL PROJECT 0 0 77,994 0 0 0 0 0 0 0
CP2205 HANDICAP RAMPS 0 0 0 0 0 0 9,000 0 9,000 0
CP2222 TRAIL MAINTENANCE 0 0 0 0 2,563 61,020 58,980 0 58,980 0 CP2308 E STREET & FIRST PEDESTRIAL IMPROV 0 0 0 0 0 0 20,000 0 20,000 0 TOTAL EXPENDITURES 355,286 172 77,994 18,552 2,563 61,020 87,980 0 87,980 0 REVENUES OVER (UNDER) EXPENDITURES (346,971) 58,962 (78,060) (19,440) 111,735 (55,843) (56,384) 2,351 (56,384) 0 FUND BALANCE - BEGINNING 391,967 44,996 103,958 25,898 6,458 118,193 62,350 62,350 62,350 FUND BALANCE - ENDING 44,996 103,958 25,898 6,458 118,193 62,350 5,966 64,701 5,966 199
65 4/14/2025
MEASURE L FUND (222)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
222-1910-351100 INVESTMENT EARNINGS 3,291 8,150 12,456 12,435 33,428 46,769 6,000 26,252 6,000 0 222-1910-351101 UNREALIZED GAIN (LOSSES) 5,391 11,571 829 (73,949) (56,195) 49,182 2,500 65,710 2,500 0 222-4149-321222 LOCAL STREETS & ROADS 860,488 955,317 1,079,459 1,188,916 1,159,762 1,165,996 1,100,000 288,576 1,100,000 0 222-4149-321223 TRAFFIC MANAGEMENT 172,098 191,063 215,892 237,783 231,952 233,199 210,000 57,715 210,000 0 222-4149-321224 BIKE & PEDESTRIAN 86,049 95,531 106,125 118,892 115,976 116,599 105,000 28,858 105,000 0 TOTAL REVENUES 1,127,317 1,261,632 1,414,761 1,484,077 1,484,923 1,611,745 1,423,500 467,111 1,423,500 0

EXPENDITURES
222-4149-442001 CAPITAL PROJECTS
CP1730 2017 STREET (LEE & PONTIAC 0 0 0 0 0 0 0 0 0 0
CP1809 PARKING LOT - THIRD & E 58,141 0 0 0 0 0 0 0 0 0 CP1814 H ST - OAK TO ASH 54,861 273,442 0 0 0 0 0 0 0 0 CP1816 MAGNOLIA - OAK TO MAXWELL 401,726 0 0 0 0 0 0 0 0 0 CP1905 5TH AVE - G TO J 4,710 739,941 0 0 0 0 0 0 0 0
CP1906 TRAIL PROJECT 0 4,730 76,730 0 0 0 0 0 0 0
CP1911 POPLAR - LAUREL TO FIRST 27,500 7,250 473,915 7,493 0 0 0 0 0 0 CP1913 OLIVE STREET 0 0 0 0 547,575 1,180,391 0 0 0 0
CP2003 DEL RIO CIRCLE 0 0 95,549 314,189 0 0 0 0 0 0
CP2009 ATP - G STREET PROJECT 0 0 23,422 588,014 0 0 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 0 256,824 3,453 0 0 0 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 0 57 710,571 0 785 0 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 0 0 150,000 140,667 150,000 0 CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 0 610,000 0 315,000 (295,000) CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 1,800,000 0 1,800,000 0 CP2415 E ST - YOSEMITE - FIRST 0 0 0 0 0 0 150,000 3,500 170,000 20,000 CP2505 N 7TH STREET 0 0 0 0 0 0 150,000 0 250,000 100,000 TOTAL EXPENDITURES 546,938 1,025,363 669,616 909,696 804,456 1,894,415 2,860,000 144,952 2,685,000 0 REVENUES OVER (UNDER) EXPENDITURES 580,379 236,269 745,145 574,381 680,467 (282,670) (1,436,500) 322,159 (1,261,500) 0 FUND BALANCE - BEGINNING 89,891 670,270 906,539 1,651,684 2,226,065 2,906,532 2,623,862 2,623,862 2,623,862 FUND BALANCE - ENDING 670,270 906,539 1,651,684 2,226,065 2,906,532 2,623,862 1,187,362 2,946,021 1,362,362

FUND BALANCE
LOCAL STREETS & ROADS 210,236 148,109
TRAFFIC MANAGEMENT 345,958 548,837
BIKE & PEDESTRIAN 114,076 209,593
670,270 906,539
200
66 4/14/2025
REGIONAL EARLY ACTION PLANNING GRANT (REAP) (224)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
224-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 224-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 224-1910-362410 STATE GRANT 0 0 0 0 0 0 59,711 0 59,711 0 TOTAL REVENUES 0 0 0 0 0 0 59,711 0 59,711 0

EXPENDITURES

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE
224-1910-425003 CONTRACT SERVICES 0 0 0 0 13,902 17,526 28,283 6,803 28,283 0 TOTAL EXPENDITURES 0 0 0 0 13,902 17,526 28,283 6,803 28,283 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 (13,902) (17,526) 31,428 (6,803) 31,428 0 FUND BALANCE - BEGINNING 0 0 0 0 0 (13,902) (31,428) (31,428) (31,428) FUND BALANCE - ENDING 0 0 0 0 (13,902) (31,428) 0 (38,231) 0 201
67 4/14/2025
COMPLIANCE MITIGATION REVOLVING FUND (225)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
225-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 225-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 225-1910-374120 MISCELLANEOUS 0 0 0 0 0 0 0 0 0 0
225-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 0 150,000 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 150,000 0 0 0 0

EXPENDITURES

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE
225-1910-425003 CONTRACT SERVICES 0 0 0 0 0 0 100,000 0 100,000 0 TOTAL EXPENDITURES 0 0 0 0 0 0 100,000 0 100,000 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 150,000 (100,000) 0 (100,000) 0 FUND BALANCE - BEGINNING 0 0 0 0 0 0 150,000 150,000 150,000 FUND BALANCE - ENDING 0 0 0 0 0 150,000 50,000 150,000 50,000 202
68 4/14/2025
SOLID WASTE MANAGEMENT FUND (229)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
229-1910-351100 INVESTMENT EARNINGS 744 827 603 517 2,598 5,751 400 4,227 400 0 229-1910-351101 UNREALIZED GAIN (LOSSES) 791 973 (672) (4,178) (6,937) (178) 200 10,726 200 0 229-1910-320403 STATE GRANT 0 0 0 33,778 0 55,000 0 0 0 0 229-1910-374120 MISCELLANEOUS 1,790 0 0 0 0 11,212 0 0 0 0 229-1910-374150 SB1383 FEE 0 0 0 74,458 170,043 173,176 180,000 56,231 180,000 0 TOTAL REVENUES 3,325 1,800 (69) 104,575 165,704 244,961 180,600 71,184 180,600 0

EXPENDITURES

SALARIES & BENEFITS
229-4110-410000 SALARIES 0 0 0 0 31,346 47,913 47,391 13,283 47,391 0 229-4110-414001 RETIREMENT 0 0 0 0 2,382 2,978 2,995 844 2,995 0 229-4110-414002 HEALTH INSURANCE 0 0 0 0 6,344 8,923 9,543 2,202 9,543 0 229-4110-414003 WORKERS COMPENSATION INS 0 0 0 0 1,187 1,795 1,804 501 1,804 0 229-4110-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 410 634 622 177 622 0 229-4110-414005 LONG TERM DISABILITY INS. 0 0 0 0 83 148 153 70 153 0 229-4110-414006 STATE UNEMPLOYMENT 0 0 0 0 130 112 112 112 112 0 229-4110-414008 LIFE INSURANCE 0 0 0 0 63 83 86 27 86 0 * SALARIES & BENEFITS 0 0 0 0 41,945 62,586 62,706 17,216 62,706 #REF! 0

OPERATIONS & MAINTENANCE
229-4110-420004 CELL PHONES & PAGERS 0 0 0 0 0 210 1,000 126 1,000 0 229-4110-425003 CONTRACT SERVICES 0 0 0 7,250 6,688 18,761 80,000 29,943 80,000 0 229-1910-425025 ADMINISTRATION 1,040 0 2,140 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 1,040 0 2,140 7,250 6,688 18,971 81,000 30,069 81,000 0 TOTAL 1,040 0 2,140 7,250 48,633 81,557 143,706 47,285 143,706 0 REVENUES OVER (UNDER) EXPENDITURES 2,285 1,800 (2,209) 97,325 117,071 163,404 36,894 23,899 36,894 0 FUND BALANCE - BEGINNING 52,169 54,454 56,254 54,045 151,370 268,441 431,845 431,845 431,845 FUND BALANCE - ENDING 54,454 56,254 54,045 151,370 268,441 431,845 468,739 455,744 468,739 203
69 4/14/2025
GENERAL PLAN FUND (230)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
230-1910-351100 INVESTMENT EARNINGS 0 0 0 0 415 2,004 2,000 1,770 2,000 0 230-1910-399245 TRANSFER IN - ECONOMIC DEV 0 0 0 0 0 0 0 0 0 0 230-1910-399110 TRANSFER IN -GENERAL FUND 0 50,000 0 0 0 0 0 0 0 0 230-3110-371416 GENERAL PLAN UPDATE FEE 47,417 13,677 90,873 46,077 80,293 108,906 85,000 33,579 85,000 0 TOTAL REVENUES 47,417 63,677 90,873 46,077 80,708 110,910 87,000 35,349 87,000 0

EXPENDITURES
230-3110-425011 ADVERTISING 0 0 0 0 0 0 0 0 0 0
230-3110-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
0 TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 47,417 63,677 90,873 46,077 80,708 110,910 87,000 35,349 87,000 0 FUND BALANCE - BEGINNING (241,713) (194,296) (130,619) (39,746) 6,331 87,039 197,949 197,949 197,949 FUND BALANCE - ENDING (194,296) (130,619) (39,746) 6,331 87,039 197,949 284,949 233,298 284,949 204
70 4/14/2025
SOUTH INDUSTRIAL SPECIFIC PLAN FUND (231)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
231-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0

EXPENDITURES
231-3110-425003 CONTRACT SERVICES 0 0 71,000 0 0 0 0 0 0 0 TOTAL EXPENDITURES 0 0 71,000 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 (71,000) 0 0 0 0 0 0 0 FUND BALANCE - BEGINNING 0 0 0 (71,000) (71,000) (71,000) (71,000) (71,000) (71,000) FUND BALANCE - ENDING 0 0 (71,000) (71,000) (71,000) (71,000) (71,000) (71,000) (71,000) 205
71 4/14/2025
SENIOR CENTER GRANTS FUND (232)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
232-7340-361100 FEDERAL GRANT 0 0 0 0 66,432 52,055 0 0 0 0 232-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 113,944 113,264 113,944 0 TOTAL REVENUES 0 0 0 0 66,432 52,055 113,944 113,264 113,944 0

EXPENDITURES

OPERATIONS & MAINTENANCE
232-7340-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
232-7340-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0

CAPITAL OUTLAY
232-7340-442001 CAPITAL PROJECTS
CP2301 - INTERGENERATIONAL MEALS 0 0 0 0 8,422 10,685 19,905 9,687 19,905 0 CP2302 - INFRASTUCTURE 0 0 0 0 5,556 0 55,000 52,816 55,000 0 CP2303 - ACCESS TO TECHNOLOGY 0 0 0 0 46,385 45,816 44,944 44,108 44,944 0 * CAPITAL OUTLAY 0 0 0 0 60,363 56,501 119,849 106,611 119,849 0 TOTAL EXPENDITURES 0 0 0 0 60,363 56,501 119,849 106,611 119,849 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 6,069 (4,446) (5,905) 6,653 (5,905) 0 FUND BALANCE - BEGINNING 0 0 0 0 0 6,069 1,623 1,623 1,623 FUND BALANCE - ENDING 0 0 0 0 6,069 1,623 (4,282) 8,276 (4,282) 206
72 4/14/2025
U.S. FISH WILDLIFE RESTORATION GRANT (234)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
234-1910-361100 FEDERAL GRANT 0 0 0 34,435 242,930 1,084,983 681,970 125,318 681,970 0 234-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 34,435 242,930 1,084,983 681,970 125,318 681,970 0

EXPENDITURES

OPERATIONS & MAINTENANCE
234-1910-425003 CONTRACT SERVICES 0 0 0 76,917 272,162 1,013,269 681,970 125,318 681,970 0 234-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 76,917 272,162 1,013,269 681,970 125,318 681,970 0 TOTAL EXPENDITURES 0 0 0 76,917 272,162 1,013,269 681,970 125,318 681,970 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (42,482) (29,232) 71,714 0 0 0 0 FUND BALANCE - BEGINNING 0 0 0 0 (42,482) (71,714) 0 0 0 FUND BALANCE - ENDING 0 0 0 (42,482) (71,714) 0 0 0 0
207
73 4/14/2025
CA DEPARTMENT FISH WILDLIFE RESTORATION GRANT (235)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
235-1910-362410 STATE GRANT 0 95,703 126,543 111,102 0 0 561,243 483,316 561,243 235-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 95,703 126,543 111,102 0 0 561,243 483,316 561,243

EXPENDITURES

OPERATIONS & MAINTENANCE
235-1910-425003 CONTRACT SERVICES 0 117,454 148,639 61,544 5,711 537,594 24,567 2,984 23,649 235-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 117,454 148,639 61,544 5,711 537,594 24,567 2,984 23,649 TOTAL EXPENDITURES 0 117,454 148,639 61,544 5,711 537,594 24,567 2,984 23,649 REVENUES OVER (UNDER) EXPENDITURES 0 (21,751) (22,096) 49,558 (5,711) (537,594) 536,676 480,332 537,594 FUND BALANCE - BEGINNING 0 0 (21,751) (43,847) 5,711 0 (537,594) (537,594) (537,594) FUND BALANCE - ENDING 0 (21,751) (43,847) 5,711 0 (537,594) (918) (57,262) 0 208
74 4/14/2025
AMERICAN RECOVERTY ACT FUND (239)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
239-1910-361100 FEDERAL GRANT 0 0 0 17,087 31,168 29,548 5,000 10,785 5,000 0 239-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (3,357) 3,357 0 0 0 0 0 239-1910-351100 INVESTMENT EARNINGS 0 0 0 2,822,332 2,822,332 0 0 0 0 0 TOTAL REVENUES 0 0 0 2,836,062 2,856,857 29,548 5,000 10,785 5,000 0

EXPENDITURES
SALARIES & BENEFITS 0 0 0 407,121 346,185 0 0 0 0 0
0 0 0 407,121 346,185 0 0 0 0 0

OPERATIONS & MAINTENANCE
239-1910-425003 CONTRACT SERVICES 0 0 0 3,189 0 0 0 0 0 0 239-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 3,189 0 0 0 0 0 0

CAPITAL OUTLAY
239-1910-442001 CAPITAL PROJECTS
CP1815 - 3RD AVE - E TO F ST 0 0 0 146,976 1,171,680 76,137 0 0 0 0 CP1819 - POLICE FRONT DOOR 0 0 0 11,296 0 0 0 0 0 0
CP2118 - EMS EQUIPMENT 0 0 0 0 52,165 0 37,835 31,683 37,835 0 CP2119 - SENIOR CENTER IMPROVEMENTS 0 0 0 2,136 7,488 28,991 23,385 13,596 23,385 0 CP-2120 - CAMERA SYSTEM 0 0 0 0 0 0 75,000 39,946 75,000 0 CP2121 - RAD CARD 0 0 0 400,000 530,000 0 0 0 0 0
CP2122 - GRANTS 0 0 0 79,450 101,400 0 0 0 0 0
CP2123 - COMMUNITY CENTER IMPROV 0 0 0 25,475 194,249 95,730 0 0 0 0 CP2124 - WAYFINDING SIGNS 0 0 0 0 0 3,413 71,587 2,610 71,587 0 CP2311 - COMMUNITY SPORTS FIELDS 0 0 0 0 0 512,726 1,323,853 979,015 1,323,853 0 CP2312 - SEWER & WATER INFRASTRUCTURE 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 665,333 2,056,982 716,997 1,531,660 1,066,850 1,531,660 0 TOTAL EXPENDITURES 0 0 0 1,075,643 2,403,167 716,997 1,531,660 1,066,850 1,531,660 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 1,760,419 453,690 (687,449) (1,526,660) (1,056,065) (1,526,660) 0 FUND BALANCE - BEGINNING 0 0 0 0 1,760,419 2,214,109 1,526,660 1,526,660 1,526,660 FUND BALANCE - ENDING 0 0 0 1,760,419 2,214,109 1,526,660 0 470,595 0 209
75 4/14/2025
HOUSING FUND (241)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
241-1910-351100 INVESTMENT EARNINGS 5,163 4,898 1,069 3,501 1,610 4,843 1,000 26 1,000 0 241-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 (5,385) 4,001 0 1,384 0 0 241-3140-351316 CHILDRENS GUARDIAN 0 0 0 0 0 0 3,456 1,728 3,456 0 241-1910-351119 OAK HAVEN 59,556 88,410 67,742 0 0 0 0 0 0 0 241-3140-351316 TRANSFER IN 0 45,356 0 0 0 0 0 0 0
TOTAL REVENUES 64,719 93,308 114,167 3,501 (3,775) 8,844 4,456 3,138 4,456 0

EXPENDITURES

OPERATIONS & MAINTENANCE
241-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
241-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 64,719 93,308 114,167 3,501 (3,775) 8,844 4,456 3,138 4,456 0 FUND BALANCE - BEGINNING 4,183,441 4,248,160 4,341,468 4,455,635 4,459,136 4,455,361 4,464,205 4,464,205 4,464,205 FUND BALANCE - ENDING 4,248,160 4,341,468 4,455,635 4,459,136 4,455,361 4,464,205 4,468,661 4,467,343 4,468,661 Fund Balance 4,248,160 4,341,468 4,455,635 4,459,136 4,455,361 4,464,205 Less Reserved for Loans Outstanding (4,065,704) (4,062,248) (4,338,792) (4,335,336) (4,331,880) (4,463,424) Unreserved 182,456 279,220 116,843 123,800 123,481 781
210
76 4/14/2025
HOME LOAN CONSORTIUM FUND (242)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
242-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 242-3140-361102 FEDERAL GRANT 1,314 2,012 1,830 2,195 2,238 0 0 0 0 0 TOTAL REVENUES 1,314 2,012 1,830 2,195 2,238 0 0 0 0 0

EXPENDITURES

SALARIES & BENEFITS
242-3140-410000 SALARIES 1,000 1,200 1,500 2,410 1,500 0 0 0 0 0 242-3140-414001 RETIREMENT 200 450 600 600 338 0 0 0 0 0 242-3140-414002 HEALTH INSURANCE 100 222 260 260 260 0 0 0 0 0 242-3140-414003 WORKERS COMPENSATION INS 14 75 75 75 75 0 0 0 0 0 242-3140-414004 SOCIAL SECURITY/MEDICARE 0 30 30 30 30 0 0 0 0 0 242-3140-414005 LONG TERM DISABILITY INS. 0 20 20 20 20 0 0 0 0 0 242-3140-414006 STATE UNEMPLOYMENT 0 15 15 15 15 0 0 0 0 0 242-3140-414008 LIFE INSURANCE 0 0 0 0 0 0 0 0 0 0
* SALARIES & BENEFITS 1,314 2,012 2,500 3,410 2,238 0 0 0 0 0

OPERATIONS & MAINTENANCE
242-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
242-3140-425025 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0 242-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
Loans Transferred To Fund 244 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 1,314 2,012 2,500 3,410 2,238 0 0 0 0 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 (670) (1,215) 0 0 0 0 0 0 FUND BALANCE - BEGINNING 1,885 1,885 1,885 1,215 0 0 0 0 0 FUND BALANCE - ENDING 1,885 1,885 1,215 0 0 0 0 0 0
211
77 4/14/2025
HOME LOAN REUSE FUND (243)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
243-1910-351100 INVESTMENT EARNINGS 1 2,117 3,470 0 3,540 2,672 0 0 0 0 243-3140-351301 LOAN REPAYMENTS 0 0 0 0 0 0 0 0 0 0
243-3140-399000 TRANSFER IN 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 1 2,117 3,470 0 3,540 2,672 0 0 0 0

EXPENDITURES

OPERATIONS & MAINTENANCE
243-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
243-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
243-3140-439001 RETURN OF LOAN PROCEEDS 0 0 0 0 0 0 0 0 0 0 243-3140-439003 WRITE OFF - FORECLOSURE 89,519 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 89,519 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES (89,518) 2,117 3,470 0 3,540 2,672 0 0 0 0 FUND BALANCE - BEGINNING 490,667 401,149 403,266 406,736 406,736 410,276 412,948 412,948 412,948 FUND BALANCE - ENDING 401,149 403,266 406,736 406,736 410,276 412,948 412,948 412,948 412,948 Fund Balance 401,149 403,266 406,736 406,736 410,276 412,948 Less Reserved for Loans Outstanding (399,372) (379,372) (344,372) (344,372) (344,372) (402,984) Unreserved Balance 1,777 23,894 62,364 62,364 65,904 9,964 212
78 4/14/2025
HOME LOAN CONSORTIUM REUSE FUND (244)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
244-1910-351100 INVESTMENT EARNINGS 64 5,913 6,583 7,684 0 0 0 0 0 0 244-3140-399242 Loans Transferred From 242 0 0 0 0 15,279 0 0 0 0 0 TOTAL REVENUES 64 5,913 6,583 7,684 15,279 0 0 0 0 0

EXPENDITURES

OPERATIONS & MAINTENANCE
244-3140-425003 CONTRACT SERVICES 0 0 0 0 77 0 0 0 0 0
244-3140-425003 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0 244-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
244-3140-439001 RETURN OF LOAN PROCEEDS 0 0 74,655 56,584 97,685 125,200 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 74,655 56,584 97,762 125,200 0 0 0 0 TOTAL EXPENDITURES 0 0 74,655 56,584 97,762 125,200 0 0 0 0 REVENUES OVER (UNDER) EXPENDITURES 64 5,913 (68,072) (48,900) (82,483) (125,200) 0 0 0 0 FUND BALANCE - BEGINNING 2,404,332 2,404,396 2,410,309 2,342,237 2,293,337 2,210,854 2,085,654 2,085,654 2,085,654 FUND BALANCE - ENDING 2,404,396 2,410,309 2,342,237 2,293,337 2,210,854 2,085,654 2,085,654 2,085,654 2,085,654 Fund Balance 2,404,396 2,410,309 2,342,237 2,293,337 2,210,854 2,085,654 Less Reserved for Loans Outstanding (2,404,292) (2,335,652) (2,285,652) (2,195,652) (2,085,654) (2,085,654) Unreserved 104 74,657 56,585 97,685 125,200 0
213
79 4/14/2025
ECONOMIC DEVELOPMENT FUND (245)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
245-1910-351100 INVESTMENT EARNINGS 7,807 5,655 3,943 3,015 4,603 6,857 2,000 3,522 2,000 0 245-1910-351101 UNREALIZED GAIN (LOSSES) 7,587 6,311 (4,526) (14,838) (4,074) 5,314 1,000 9,901 1,000 0 245-1910-372500 SALE OF PROPERTY 0 0 0 0 0 aa 0 0 0 0
245-1910-380801 DONATIONS 0 0 5,000 0 0 0 0 0 0 0
TOTAL REVENUES 15,394 11,966 4,417 (11,823) 529 12,171 3,000 13,423 3,000 0

EXPENDITURES

GENERAL GOVERNMENT
245-1910-441002 CP1542 - 142 S 2ND AVE DEMO 0 0 0 0 0 0 0 0 0 0 245-1910-425003 OTHER PROFESSIONAL FEES 0 5,000 0 20 0 0 0 0 0 0 245-1910-427031 BUSINESS INCENTIVE/PROMOTION 4,000 1,000 1,000 0 1,000 0 0 0 0 0 245-1910-427032 VOLT INSTITUTE SCHOLARSHIPS 0 0 0 0 0 3,750 27,500 3,750 27,500 0 4,000 6,000 1,000 20 1,000 3,750 27,500 3,750 27,500 0

OPERATIONS & MAINTENANCE
GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0

CAPITAL OUTLAY
245-1910-441002 IMPROVEMENTS TO LAND 0 0 0 0 0 0 0 0 0 0 CP1809 PARKING LOT - THIRD & E 202,829 0 0 0 0 0 0 0 0 0 CP2012 COMMUNITY LED SIGN 0 0 0 0 0 0 0 0 0 0
CP2017 COMMUNITY CENTER PARKING LOT 0 15,263 8,161 0 0 0 0 0 0 0 IMPROV TO BUILDINGS - HERSHEY 0 0 0 0 0 0 0 0 0 0
* CAPITAL OUTLAY 202,829 15,263 8,161 0 0 0 0 0 0 0

INTERFUND TRANSFERS
TRANSFERS OUT - GENERAL PLAN 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 206,829 21,263 9,161 20 1,000 3,750 27,500 3,750 27,500 0 REVENUES OVER (UNDER) EXPENDITURES (191,435) (9,297) (4,744) (11,843) (471) 8,421 (24,500) 9,673 (24,500) 0 FUND BALANCE - BEGINNING 595,271 403,836 394,539 389,795 377,952 377,481 385,902 385,902 385,902 FUND BALANCE - ENDING 403,836 394,539 389,795 377,952 377,481 385,902 361,402 395,575 361,402 Fund Balance 403,836 394,539 389,795 377,952 377,481 385,902 Less Reserved for Loans Outstanding (29,854) (29,854) (29,854) (29,854) (29,854) (29,854) Unreserved Balance 373,982 364,685 359,941 348,098 347,627 356,048 214
80 4/14/2025
CAL HOME LOAN REUSE FUND (248)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
248-1910-351100 INVESTMENT EARNINGS 120 0 2,998 2,678 8,182 1,781 0 0 0 0 TOTAL REVENUES 120 0 2,998 2,678 8,182 1,781 0 0 0 0

EXPENDITURES

OPERATIONS & MAINTENANCE
248-3140-425003 CONTRACT SERVICES 0 0 0 0 37 0 0 0 0 0
248-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
243-3140-439003 WRITE OFF - FORECLOSURE 68,300 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 68,300 0 0 0 37 0 0 0 0 0
TOTAL EXPENDITURES 68,300 0 0 0 37 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES (68,180) 0 2,998 2,678 8,145 1,781 0 0 0 0 FUND BALANCE - BEGINNING 459,659 391,479 391,479 394,477 397,155 405,300 407,081 407,081 407,081 FUND BALANCE - ENDING 391,479 391,479 394,477 397,155 405,300 407,081 407,081 407,081 407,081 Fund Balance 391,479 391,479 394,477 397,155 405,300 407,081 Original 0 0 0 (149,900) (149,900) (147,641)
Reuse (306,900) (306,900) (306,900) (117,000) (77,000) (77,000) Senior Housing 0 0 0 0 0 (180,000)
Unreserved Balance 84,579 84,579 87,577 130,255 178,400 2,440 215
81 4/14/2025
BRIDLE RIDGE STREET MAINT FUND (252)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
252-1910-351100 INVESTMENT EARNINGS 1,250 8,456 4,959 5 520 1,529 3,500 1,127 3,500 0 252-1910-351101 UNREALIZED GAIN (LOSSES) 1,803 (725) 0 0 23,400 (763) 0 1,679 0 0 252-1910-374120 MISCELLANEOUS 11,133 34,958 31,275 34,038 17,800 35,838 14,000 21,421 14,000 0 TOTAL REVENUES 14,186 42,689 36,234 34,043 41,720 36,604 17,500 24,227 17,500 0

EXPENDITURES
252-4149-442001 Capital Projects
CP2013 GREGER/WILLOWOOD SLURRY 0 267,882 1,438 0 0 0 0 0 0 0 TOTAL EXPENDITURES 0 267,882 1,438 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 14,186 (225,193) 34,796 34,043 41,720 36,604 17,500 24,227 17,500 0 FUND BALANCE - BEGINNING 145,968 160,154 (65,039) (30,243) 3,800 45,520 82,124 82,124 82,124 FUND BALANCE - ENDING 160,154 (65,039) (30,243) 3,800 45,520 82,124 99,624 106,351 99,624 216
82 4/14/2025
COMMUNITY DEVELOPMENT BLOCK GRANT REUSE FUND (266)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
266-1910-351100 INVESTMENT EARNINGS 1,453 1,556 0 3 0 0 200 0 200 0 266-1910-351101 UNREALIZED GAIN (LOSSES) 1,490 1,843 (1,261) (4,437) 0 0 400 0 400 0 266-3110-399267 TRANSFER IN 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 2,943 3,399 (1,261) (4,434) 0 0 600 0 600 0

EXPENDITURES

OPERATIONS & MAINTENANCE
266-3140-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 23 0 23 0 266-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
266-3140-439003 WRITE OFF - FORECLOSURE 50,000 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 50,000 0 0 0 0 0 23 0 23 0
TOTAL EXPENDITURES 50,000 0 0 0 0 0 23 0 23 0
REVENUES OVER (UNDER) EXPENDITURES (47,057) 3,399 (1,261) (4,434) 0 0 577 0 577 0 FUND BALANCE - BEGINNING 751,051 703,994 707,393 706,132 701,698 701,698 701,698 701,698 701,698 FUND BALANCE - ENDING 703,994 707,393 706,132 701,698 701,698 701,698 702,275 701,698 702,275 Fund Balance 703,994 707,393 706,132 701,698 701,698
Less Reserved for Loans Outstanding (601,691) (598,973) (598,973) (598,973) (598,973) Unreserved Balance 102,303 108,420 107,159 102,725 102,725 217
83 4/14/2025
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)

REVENUES
267-1910-351100 INVESTMENT EARNINGS 0 0 0 2 0 0 0 0 0 0 267-1910-351101 UNREALIZED GAIN (LOSSES) 84 225 (243) 3,310 0 0 0 0 0 0 267-3110-361102 FEDERAL GRANT 21,660 88 168,986 763,821 0 0 293,865 0 293,865 0 TOTAL REVENUES 21,744 313 168,743 767,133 0 0 293,865 0 293,865 0

EXPENDITURES - BY DIVISION
GRANTS 285 370 2,887 2,927 183 263 5,000 92 5,000 0
267-4149-442001 CAPITAL PROJECTS
CP1008 DAVITT AVE - PHASE 1 0 0 0 0 0 0 0 0 0 0
CP1009 7TH - 10TH - D TO E 0 0 0 0 0 0 0 0 0 0
CP1017 DAVITT AVE - PHASE 2 0 0 0 0 0 0 0 0 0 0
CP1406 J ST TRAFFIC CALMING 0 0 0 0 0 0 0 0 0 0
CP1732 WOOD BASIN STORM DRAIN 3,955 0 176,626 719,981 0 0 0 0 0 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 335,000 0 335,000 0 TOTAL EXPENDITURES 4,240 370 179,513 722,908 183 263 340,000 92 340,000 0 REVENUES OVER (UNDER) EXPENDITURES 17,504 (57) (10,770) 44,225 (183) (263) (46,135) (92) (46,135) 0 FUND BALANCE - BEGINNING (4,309) 13,195 13,138 2,368 46,593 46,410 46,147 46,147 46,147 FUND BALANCE - ENDING 13,195 13,138 2,368 46,593 46,410 46,147 12 46,055 12 218
84 4/14/2025
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)
2024-25 2024-25
Adopted 2024-25 Proposed
GRANTS 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
267-3140-410000 SALARIES 0 0 1,512 1,512 0 0 2,700 0 2,700 0 267-3140-414001 RETIREMENT 0 0 783 783 0 0 1,200 0 1,200 0 267-3140-414002 HEALTH INSURANCE 0 0 221 221 0 0 275 0 275 0 267-3140-414003 WORKERS COMPENSATION INS 0 0 54 54 0 0 75 0 75 0 267-3140-414004 SOCIAL SECURITY/MEDICARE 0 0 22 22 0 0 35 0 35 0 267-3140-414005 LONG TERM DISABILITY 0 0 11 11 0 0 25 0 25 0 267-3140-414006 STATE UNEMPLOYMENT 0 0 9 9 0 0 20 0 20 0 267-3140-414008 LIFE INSURANCE 0 0 4 4 0 0 5 0 5 0
* SALARIES & BENEFITS 0 0 2,616 2,616 0 0 4,335 0 4,335 0

OPERATIONS & MAINTENANCE
267-3140-416001 TRAVEL 0 0 0 0 0 0 0 0 0 0
267-3140-416002 TRAINING 14 11 0 40 0 0 150 0 150 0
267-3140-416001 CONFERENCES 0 0 0 0 0 0 0 0 0 0
267-3140-425011 ADVERTISING 88 176 88 88 0 80 125 0 125 0 267-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 207 0 207 0 267-3140-427001 OFFICE SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 102 187 88 128 0 80 482 0 482 0 267-3140-480004 RISK MANAGEMENT CHARGE 183 183 183 183 183 183 183 92 183 0 267-3140-480005 EMPLOYEE LIABILITY CHARGE 0 0 0 0 0 0 0 0 0 0 267-3140-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 267-3140-480007 VEHICLE REPLACEMENT CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 183 183 183 183 183 183 183 92 183 0 TOTAL 285 370 2,887 2,927 183 263 5,000 92 5,000 0
219
85 4/14/2025
ABANDONED VEHICLE ABATEMENT (268)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
268-1910-351100 INVESTMENT EARNINGS 1,736 2,055 1,595 1,266 1,750 2,129 1,000 1,058 1,000 0 268-1910-351101 UNREALIZED GAIN (LOSSES) 1,789 2,499 (1,584) (6,271) 189 1,506 500 3,030 500 0 268-2110-361500 ABANDON VEHICLE ABATEMENT 20,070 16,576 13,613 15,634 20,015 16,748 18,000 0 18,000 0 TOTAL REVENUES 23,595 21,130 13,624 10,629 21,954 20,383 19,500 4,088 19,500 0

OPERATIONS & MAINTENANCE
268-2110-425003 OTHER PROFESSIONAL FEES 0 0 0 309 309 576 500 240 500 0 * OPERATIONS & MAINTENANCE 0 0 309 309 576 500 240 500 0

CAPITAL OUTLAY
268-2110-441006 COMPUTER AND RELATED EQUIP 725 800 1,473 0 79 35 500 0 500 0 268-2110-441009 VEHICLES 0 0 0 0 43,277 0 5,000 2,013 5,000 0 * CAPITAL OUTLAY 725 800 1,473 0 43,356 35 5,500 2,013 5,500 0

INTERFUND TRANSFERS

TRANSFERS & OTHER
268-9999-499110 TRANSFERS OUT 7,349 5,850 7,629 13,345 19,297 15,496 15,000 7,941 15,000 0 ;
TOTAL EXPENDITURES 8,074 6,650 9,102 13,654 62,962 16,107 21,000 10,194 21,000 0 REVENUES OVER (UNDER) EXPENDITURES 15,521 14,480 4,522 (3,025) (41,008) 4,276 (1,500) (6,106) (1,500) 0 FUND BALANCE - BEGINNING 115,729 131,250 145,730 150,252 147,227 106,219 110,495 110,495 110,495 FUND BALANCE - ENDING 131,250 145,730 150,252 147,227 106,219 110,495 108,995 104,389 108,995 220
86 4/14/2025
EDUCATION/GOVERNMENT CTV FUND (270)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
270-1910-351100 INVESTMENT EARNINGS 557 950 879 286 446 1,049 800 341 800 0 270-1910-351101 UNREALIZED GAIN (LOSSES) 513 1,479 (1,440) (1,269) (974) 948 150 1,010 150 0 270-1910-320405 CABLE TV FRANCHISE FEE 38,110 38,339 39,959 40,850 38,692 35,199 36,000 7,894 36,000 0 TOTAL REVENUES 39,180 40,768 39,398 39,867 38,164 37,196 36,950 9,245 36,950 0

EXPENDITURES

OPERATIONS & MAINTENANCE
270-1910-425003 CONTRACT SERVICES 9,971 7,477 10,688 5,543 4,788 7,880 10,000 3,953 10,000 0

CAPITAL OUTLAY
270-1910-441005 MACHINERY AND EQUIPMENT 2,770 5,365 81,558 33,017 14,851 46,130 5,000 0 5,000 0 270-1910-441004 IMPROVEMENTS TO BUILDING 0 0 0 0 0 0 25,000 1,079 25,000 0 * CAPITAL OUTLAY 2,770 5,365 81,558 33,017 14,851 46,130 30,000 1,079 30,000 0 TOTAL EXPENDITURES 12,741 12,842 92,246 38,560 19,639 54,010 40,000 5,032 40,000 0 REVENUES OVER (UNDER) EXPENDITURES 26,439 27,926 (52,848) 1,307 18,525 (16,814) (3,050) 4,213 (3,050) 0 FUND BALANCE - BEGINNING 32,820 59,259 87,185 34,337 35,644 54,169 37,355 37,355 37,355 FUND BALANCE - ENDING 59,259 87,185 34,337 35,644 54,169 37,355 34,305 41,568 34,305 221
87 4/14/2025
RIVERBANK ANIMAL SERVICES EQUIPMENT FUND (277)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
277-1910-351100 INVESTMENT EARNINGS 226 718 532 76 55 239 120 153 120 0 277-1910-351101 UNREALIZED GAIN (LOSSES) 184 1,105 (919) (436) (272) (50) 20 388 20 0 277-2161-363300 RIVERBANK ANIMAL SERVICES 38,966 20,000 6,000 6,000 6,000 6,000 6,000 3,000 6,000 0 TOTAL REVENUES 39,376 21,823 5,613 5,640 5,783 6,189 6,140 3,541 6,140 0

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
277-2161-441005 MACHINERY AND EQUIPMENT 0 0 29,899 39,818 0 0 0 0 0 0 277-2161-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 0 277-2161-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 29,899 39,818 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 29,899 39,818 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 39,376 21,823 (24,286) (34,178) 5,783 6,189 6,140 3,541 6,140 0 FUND BALANCE - BEGINNING 0 39,376 61,199 36,913 2,735 8,518 14,707 14,707 14,707 FUND BALANCE - ENDING 39,376 61,199 36,913 2,735 8,518 14,707 20,847 18,248 20,847 222
88 4/14/2025
ESCALON ANIMAL SERVICES EQUIPMENT FUND (278)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
278-1910-351100 INVESTMENT EARNINGS 0 0 0 0 17 137 10 107 10 0 278-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 (133) (123) 0 256 0 0 278-2162-363310 RIVERBANK ANIMAL SERVICES 0 0 0 0 4,000 6,000 6,000 3,000 6,000 0 TOTAL REVENUES 0 0 0 0 3,884 6,014 6,010 3,363 6,010 0

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
278-2162-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 0 278-2162-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 0 278-2162-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 3,884 6,014 6,010 3,363 6,010 0 FUND BALANCE - BEGINNING 0 0 0 0 0 3,884 9,898 9,898 9,898 FUND BALANCE - ENDING 0 0 0 0 3,884 9,898 15,908 13,261 15,908 223
89 4/14/2025
BRIDLE RIDGE LLMD (284)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
284-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 284-6210-399110 TRANSFER IN 0 50,000 75,000 50,000 50,000 50,000 0 0 0 0 284-6210-374120 MISCELLANEOUS 0 0 0 0 0 0 0 0 0 0
284-6210-328101 ANNUAL ASSESSMENTS 508,245 523,376 539,825 587,303 604,572 655,119 645,725 0 645,725 0 . . . . . . . . .

TOTAL REVENUES 508,245 573,376 614,825 637,303 654,572 705,119 645,725 0 645,725 0

EXPENDITURES

OPERATIONS & MAINTENANCE
284-6210-420001 ELECTRIC 42,484 39,432 46,467 40,937 43,122 49,310 55,000 32,498 55,000 0 284-6210-420006 WATER 148,480 162,839 151,109 194,366 168,834 171,167 160,000 144,525 160,000 0 284-6210-424007 TREE MAINTENANCE/REPLACE 9,821 6,861 8,474 5,455 4,782 4,906 5,000 5,345 5,000 0 284-6210-424008 ELECTRICAL/LIGHTS MAINTENANCE 493 0 92 0 0 0 5,000 0 5,000 0 284-6210-424009 IRRIGATION MAINTENANCE 9,919 15,442 15,701 25,870 9,467 4,254 11,200 707 11,200 0 284-6210-425003 CONTRACT SERVICES 12,301 20,445 36,952 45,979 26,892 26,921 43,279 14,641 43,279 0 284-6210-425011 ADVERTISING 0 77 0 89 77 77 100 77 100 0 284-6210-425015 LANDSCAPING 278,187 278,187 278,187 278,187 278,187 278,373 278,187 147,134 278,187 0 284-6210-425025 PARKS MAINTENANCE CHARGES 20,000 20,000 20,000 20,000 20,495 20,000 20,000 10,000 20,000 0 284-6210-425025 284-6210-476-25-25 ADMINISTRATIVE CHARGE 0 284-6210-425026 FINANCE ADMINISTRATIVE CHARGE 15,000 15,000 15,000 15,000 15,000 15,000 15,000 7,500 15,000 0 284-6210-427006 GENERAL SUPPLIES 4,607 3,024 5,391 6,898 4,787 3,070 4,000 3,116 4,000 0 TOTAL EXPENDITURES 541,292 561,307 577,373 632,781 571,643 573,078 596,766 365,543 596,766 0 REVENUES OVER (UNDER) EXPENDITURES (33,047) 12,069 37,452 4,522 82,929 132,041 48,959 (365,543) 48,959 0 FUND BALANCE - BEGINNING (144,958) (178,005) (165,936) (128,484) (123,962) (41,033) 91,008 91,008 91,008 FUND BALANCE - ENDING (178,005) (165,936) (128,484) (123,962) (41,033) 91,008 139,967 (274,535) 139,967 224
90 4/14/2025
BURCHELL HILL LLMD (285)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
285-1910-351100 INVESTMENT EARNINGS 686 561 331 170 68 47 100 16 100 0 285-1910-351101 UNREALIZED GAIN (LOSSES) 1,435 1,331 (1,014) (2,612) 198 807 0 848 0 0 285-6220-328101 ANNUAL ASSESSMENTS 208,431 215,482 221,434 225,620 235,991 250,650 259,560 0 259,560 0 TOTAL REVENUES 210,552 217,374 220,751 223,178 236,257 251,504 259,660 864 259,660 0

EXPENDITURES

OPERATIONS & MAINTENANCE
285-6220-420001 ELECTRIC 14,643 15,156 14,480 14,902 15,808 20,289 22,000 10,332 22,000 0 285-6220-420006 WATER 76,941 92,793 88,949 107,147 88,255 99,983 98,000 68,903 98,000 0 285-6220-424007 TREE MAINTENANCE/REPLACE 10,325 5,892 8,995 16,362 15,586 8,909 13,940 8,735 13,940 0 285-6220-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 562 0 0 0 1,000 0 1,000 0 285-6220-424009 IRRIGATION MAINTENANCE 23,644 16,371 15,977 15,784 11,747 20,636 18,553 8,205 18,553 0 285-6220-425003 CONTRACT SERVICES 1,885 2,155 6,342 2,828 1,438 3,016 3,070 1,806 3,070 0 285-6220-425011 ADVERTSING 0 26 0 30 26 26 27 26 27 0
285-6220-425015 LANDSCAPING 74,483 74,483 76,000 74,483 92,557 92,556 97,188 38,565 97,188 0 285-6220-425025 PARKS MAINTENANCE CHARGES 9,250 9,250 9,250 9,250 9,250 9,666 9,250 4,625 9,250 0 285-6220-425026 FINANCE ADMINISTRATIVE CHARGES 5,000 5,000 5,000 5,000 5,000 5,000 5,000 2,500 5,000 0 285-6220-427006 GENERAL SUPPLIES 1,421 1,636 0 0 1,463 1,006 2,100 120 2,100 0 285-6220-441005 MACHINERY AND EQUIPMENT 0 3,256 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 217,592 226,018 225,555 245,786 241,130 261,087 270,128 143,817 270,128 0 REVENUES OVER (UNDER) EXPENDITURES (7,040) (8,644) (4,804) (22,608) (4,873) (9,583) (10,468) (142,953) (10,468) 0 FUND BALANCE - BEGINNING 65,606 58,566 49,922 45,118 22,510 17,637 8,054 8,054 8,054 FUND BALANCE - ENDING 58,566 49,922 45,118 22,510 17,637 8,054 (2,414) (134,899) (2,414) 225
91 4/14/2025
VINEYARD LLMD (286)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
286-1910-351100 INVESTMENT EARNINGS 5,046 5,696 4,155 3,267 5,433 8,975 2,000 4,561 2,000 0 286-1910-351101 UNREALIZED GAIN (LOSSES) 6,111 7,226 (4,669) (18,657) (7,840) 6,975 1,000 14,918 1,000 0 286-6230-328101 ANNUAL ASSESSMENTS 219,064 226,314 233,403 233,403 235,136 234,535 240,516 0 240,516 0 TOTAL REVENUES 230,221 239,236 232,889 218,013 232,729 250,485 243,516 19,479 243,516 0

EXPENDITURES

OPERATIONS & MAINTENANCE
286-6230-420001 ELECTRIC 7,083 6,515 9,355 6,701 8,537 7,738 11,500 5,465 11,500 0 286-6230-420006 WATER 61,356 61,850 55,559 63,406 40,111 48,132 70,000 52,965 70,000 0 286-6230-424007 TREE MAINTENANCE/REPLACE 15,643 48,521 10,935 11,904 4,621 21,329 21,500 0 21,500 0 286-6230-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 5,000 0 5,000 0 286-6230-424009 IRRIGATION MAINTENANCE 3,284 7,221 11,857 10,999 4,863 5,555 20,000 3,618 20,000 0 286-6230-425003 CONTRACT SERVICES 9,370 9,270 16,440 24,727 18,239 29,576 35,000 17,018 35,000 0 286-6230-425011 ADVERTISING 0 29 0 33 29 29 100 29 100 0 286-6230-425015 LANDSCAPING 82,830 82,830 82,830 82,830 82,829 82,830 82,830 41,540 82,830 0 286-6230-425025 PARKS MAINTENANCE CHARGES 10,000 10,000 10,000 10,000 10,000 10,000 10,000 5,000 10,000 0 286-6230-425026 FINANCE ADMINISTRATIVE CHARGES 7,655 7,655 7,655 7,655 7,655 7,655 7,655 3,828 7,655 0 286-6230-427006 GENERAL SUPPLIES 3,812 746 0 484 1,322 1,197 1,825 1,378 1,825 0 TOTAL EXPENDITURES 201,033 234,637 204,631 218,739 178,206 214,041 265,410 130,841 265,410 0 REVENUES OVER (UNDER) EXPENDITURES 29,188 4,599 28,258 (726) 54,523 36,444 (21,894) (111,362) (21,894) 0 FUND BALANCE - BEGINNING 368,613 397,801 402,400 430,658 429,932 484,455 520,899 520,899 520,899 FUND BALANCE - ENDING 397,801 402,400 430,658 429,932 484,455 520,899 499,005 409,537 499,005

FUND BALANCE
UNRESERVED 272,528 168,325 184,271 171,233 213,444 249,888 215,682 126,214 215,682

RESERVED
STREET LIGHT REPLACEMENT 39,008 78,025 79,929 81,833 83,737 83,737 85,641 85,641 85,641 STREET TREES REPLACEMENT 9,170 78,025 83,275 88,525 93,775 93,775 99,025 99,025 99,025 PARK STRUCTURES REPLACEMENT 77,095 78,025 83,183 88,341 93,499 93,499 98,657 98,657 98,657 397,801 402,400 430,658 429,932 484,455 520,899 499,005 409,537 499,005 226
92 4/14/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2024-25
SUMMARY OF FUND BALANCE Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year ZONE Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 6241 LIVE OAK 23,589 29,057 21,593 23,307 26,157 29,568 31,708 29,405 31,708 0 6242 REINMAN COURT 20,147 22,549 24,606 25,415 28,300 32,134 29,654 30,523 29,654 0 6243 SUNSET MEADOWS 79,916 82,574 89,524 92,866 101,619 109,178 108,153 99,294 108,153 0 6244 STERLING HILLS 76,518 92,963 113,530 122,777 137,479 153,032 150,342 147,461 150,342 0 6245 MURDOCH ESTATES (1,729) (1,187) 192 2,221 3,821 5,744 5,062 5,598 5,062 0 198,441 225,956 249,445 266,586 297,376 329,656 324,919 312,281 324,919 0 227
93 4/14/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2024-25
LIVE OAK (6241) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
288-6241-351100 INVESTMENT EARNINGS 332 434 262 189 346 594 150 305 150 0 288-6241-351101 UNREALIZED GAIN (LOSSES) 306 520 (269) (993) (397) 350 70 836 70 0 288-6241-328101 ANNUAL ASSESSMENTS 4,500 6,332 6,374 4,643 4,604 4,603 4,500 0 4,500 0 TOTAL REVENUES 5,138 7,286 6,367 3,839 4,553 5,547 4,720 1,141 4,720 0

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6241-420001 ELECTRIC 504 554 573 620 680 872 1,220 510 1,220 0 288-6241-424007 TREE MAINTENANCE/REPLACE 0 0 12,000 0 0 0 0 0 0 0 288-6241-425003 CONTRACT SERVICES 483 483 483 724 241 483 515 401 515 0 288-6241-425011 ADVERTISING 0 6 0 6 7 6 20 6 20 0
288-6241-425026 FINANCE ADMINISTRATIVE CHARGES 775 775 775 775 775 775 775 387 775 0 288-6241-427006 GENERAL SUPPLIES 0 0 0 0 0 0 50 0 50 0
TOTAL EXPENDITURES 1,762 1,818 13,831 2,125 1,703 2,136 2,580 1,304 2,580 0 REVENUES OVER (UNDER) EXPENDITURES 3,376 5,468 (7,464) 1,714 2,850 3,411 2,140 (163) 2,140 0 FUND BALANCE - BEGINNING 20,213 23,589 29,057 21,593 23,307 26,157 29,568 29,568 29,568 FUND BALANCE - ENDING 23,589 29,057 21,593 23,307 26,157 29,568 31,708 29,405 31,708 228
94 4/14/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2024-25
REINMAN COURT (6242) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
288-6242-351100 INVESTMENT EARNINGS 303 348 246 208 374 644 150 330 150 0 288-6242-351101 UNREALIZED GAIN (LOSSES) 278 403 (243) (1,083) (424) 379 80 906 80 0 288-6242-328101 ANNUAL ASSESSMENTS 7,531 7,548 7,775 8,460 8,738 8,969 8,600 0 8,600 0 TOTAL REVENUES 8,112 8,299 7,778 7,585 8,688 9,992 8,830 1,236 8,830 0

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6242-420001 ELECTRIC 120 120 121 119 31 24 150 5 150 0 288-6242-420006 WATER 959 1,932 1,709 2,063 1,463 1,541 1,900 871 1,900 0 288-6242-424007 TREE MAINTENANCE/REPLACE 1,250 0 0 0 0 0 1,000 0 1,000 0 288-6242-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 1,000 0 1,000 0 288-6242-424009 IRRIGATION MAINTENANCE 285 0 0 0 0 109 2,640 0 2,640 0 288-6242-425003 CONTRACT SERVICES 141 141 141 211 70 141 150 111 150 0 288-6242-425011 ADVERTISING 0 1 0 2 2 2 10 1 10 0
288-6242-425015 LANDSCAPING SERVICES 3,037 3,103 3,150 3,781 3,637 3,741 3,760 1,559 3,760 0 288-6242-425025 PARKS MAINTENANCE CHARGES 400 400 400 400 400 400 400 200 400 0 288-6242-425026 FINANCE ADMINISTRATIVE CHARGES 200 200 200 200 200 200 200 100 200 0 288-6242-427006 GENERAL SUPPLIES 0 0 0 0 0 0 100 0 100 0 TOTAL EXPENDITURES 6,392 5,897 5,721 6,776 5,803 6,158 11,310 2,847 11,310 0 REVENUES OVER (UNDER) EXPENDITURES 1,720 2,402 2,057 809 2,885 3,834 (2,480) (1,611) (2,480) 0 FUND BALANCE - BEGINNING 18,427 20,147 22,549 24,606 25,415 28,300 32,134 32,134 32,134 FUND BALANCE - ENDING 20,147 22,549 24,606 25,415 28,300 32,134 29,654 30,523 29,654 229
95 4/14/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2024-25
SUNSET MEADOWS (6243) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
288-6243-351100 INVESTMENT EARNINGS 1,349 1,315 900 752 1,348 2,187 500 1,123 500 0 288-6243-351101 UNREALIZED GAIN (LOSSES) 1,284 1,477 (889) (3,958) (1,468) 1,289 200 3,076 200 0 288-6243-328101 ANNUAL ASSESSMENTS 20,129 24,555 28,980 29,500 29,897 30,154 30,000 0 30,000 0 TOTAL REVENUES 22,762 27,347 28,991 26,294 29,777 33,630 30,700 4,199 30,700 0

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6243-420001 ELECTRIC 1,811 1,945 2,017 2,178 2,849 3,408 3,700 1,822 3,700 0 288-6243-420006 WATER 10,683 14,415 9,699 11,877 9,955 11,337 12,000 7,746 12,000 0 288-6243-424007 TREE MAINTENANCE/REPLACE 3,150 0 0 0 0 0 1,000 0 1,000 0 288-6243-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 500 0 500 0 288-6243-424009 IRRIGATION MAINTENANCE 2,019 995 2,897 995 0 2,683 5,000 706 5,000 0 288-6243-425003 CONTRACT SERVICES 422 422 422 633 211 422 450 336 450 0 288-6243-425011 ADVERTISING 0 4 0 5 4 4 30 4 30 0
288-6243-425015 LANDSCAPING SERVICES 6,228 6,363 6,461 6,719 7,460 7,672 8,000 3,197 8,000 0 288-6243-425025 PARKS MAINTENANCE CHARGES 145 145 145 145 145 145 145 72 145 0 288-6243-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 200 400 0 288-6243-427006 GENERAL SUPPLIES 0 0 0 0 0 0 500 0 500 0 0 TOTAL EXPENDITURES 24,858 24,689 22,041 22,952 21,024 26,071 31,725 14,083 31,725 0 REVENUES OVER (UNDER) EXPENDITURES (2,096) 2,658 6,950 3,342 8,753 7,559 (1,025) (9,884) (1,025) 0 FUND BALANCE - BEGINNING 82,012 79,916 82,574 89,524 92,866 101,619 109,178 109,178 109,178 FUND BALANCE - ENDING 79,916 82,574 89,524 92,866 101,619 109,178 108,153 99,294 108,153 230
96 4/14/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2024-25
STERLING HILLS (6244) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
288-6244-351100 INVESTMENT EARNINGS 1,167 1,395 1,083 997 1,815 3,066 400 1,574 400 0 288-6244-351101 UNREALIZED GAIN (LOSSES) 1,156 1,663 (1,057) (5,327) (2,174) 1,807 400 4,313 400 0 288-6244-328101 ANNUAL ASSESSMENTS 26,405 31,975 37,383 35,190 35,752 35,497 35,500 0 35,500 0 TOTAL REVENUES 28,728 35,033 37,409 30,860 35,393 40,370 36,300 5,887 36,300 0

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6244-420001 ELECTRIC 312 334 378 408 492 637 800 340 800 0 288-6244-420006 WATER 5,317 5,797 4,240 6,684 6,692 8,537 9,000 5,323 9,000 0 288-6244-424007 TREE MAINTENANCE/REPLACE 3,741 400 0 0 0 0 400 0 400 0 288-6244-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 500 0 500 0 288-6244-424009 IRRIGATION MAINTENANCE 1,787 278 495 1,550 144 1,753 7,600 114 7,600 0 288-6244-425003 CONTRACT SERVICES 1,704 1,209 1,038 1,273 234 778 900 381 900 0 288-6244-425011 ADVERTISING 0 5 0 6 5 5 30 5 30 0
288-6244-425015 LANDSCAPING SERVICES 9,342 9,565 9,691 10,692 12,124 12,107 18,360 4,795 18,360 0 288-6244-425025 PARKS MAINTENANCE CHARGES 600 600 600 600 600 600 600 300 600 0 288-6244-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 200 400 0 288-6244-427006 GENERAL SUPPLIES 0 0 0 0 0 0 400 0 400 0 TOTAL EXPENDITURES 23,203 18,588 16,842 21,613 20,691 24,817 38,990 11,458 38,990 0 REVENUES OVER (UNDER) EXPENDITURES 5,525 16,445 20,567 9,247 14,702 15,553 (2,690) (5,571) (2,690) 0 FUND BALANCE - BEGINNING 70,993 76,518 92,963 113,530 122,777 137,479 153,032 153,032 153,032 FUND BALANCE - ENDING 76,518 92,963 113,530 122,777 137,479 153,032 150,342 147,461 150,342 231
97 4/14/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2024-25
MURDOCH ESTATES (6245) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
288-6245-351100 INVESTMENT EARNINGS 0 0 1 19 43 115 0 59 0 0 288-6245-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 68 0 162 0 0 288-6245-328101 ANNUAL ASSESSMENTS 1,398 1,770 2,492 2,935 2,644 3,112 3,023 0 3,023 0 TOTAL REVENUES 1,398 1,770 2,493 2,954 2,687 3,295 3,023 221 3,023 0

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6245-420001 ELECTRIC 123 132 137 148 179 232 250 124 250 0 288-6245-420006 WATER 893 964 846 615 808 941 975 160 975 0 288-6245-425003 CONTRACT SERVICES 61 61 61 91 30 61 65 47 65 0 288-6245-425011 ADVERTISING 0 1 0 1 1 1 5 1 5 0
288-6245-425011 LANDSCAPING SERVICES 0 0 0 0 0 67 2,340 0 2,340 0 288-6245-425026 FINANCE ADMINISTRATIVE CHARGES 70 70 70 70 69 70 70 35 70 0 288-6245-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 1,147 1,228 1,114 925 1,087 1,372 3,705 367 3,705 0 REVENUES OVER (UNDER) EXPENDITURES 251 542 1,379 2,029 1,600 1,923 (682) (146) (682) 0 FUND BALANCE - BEGINNING (1,980) (1,729) (1,187) 192 2,221 3,821 5,744 5,744 5,744 FUND BALANCE - ENDING (1,729) (1,187) 192 2,221 3,821 5,744 5,062 5,598 5,062 232
98 4/14/2025
FIRE SERVICES CFD 2003-01 (291)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
291-1910-351100 INVESTMENT EARNINGS 426 864 165 14 61 93 100 45 100 0 291-1910-351101 UNREALIZED GAIN (LOSSES) 975 2,970 (3,180) (910) (1,728) 572 100 1,815 100 0 291-2210-328101 ANNUAL ASSESSMENTS 391,700 410,095 420,206 420,345 445,600 473,981 490,000 0 490,000 0 TOTAL REVENUES 393,101 413,929 417,191 419,449 443,933 474,646 490,200 1,860 490,200 0

EXPENDITURES

INTERFUND TRANSFERS
291-2210-499465 TRANSFERS OUT-DEBT SERVICE 160,008 160,000 160,000 160,000 160,000 160,000 170,000 85,000 170,000 0 291-2210-499110 TRANSFERS OUT-GENERAL FUND 190,000 280,000 300,000 260,000 280,000 310,000 320,000 155,000 320,000 0 TOTAL EXPENDITURES 350,008 440,000 460,000 420,000 440,000 470,000 490,000 240,000 490,000 0 REVENUES OVER (UNDER) EXPENDITURES 43,093 (26,071) (42,809) (551) 3,933 4,646 200 (238,140) 200 0 FUND BALANCE - BEGINNING 27,431 70,524 44,453 1,644 1,093 5,026 9,672 9,672 9,672 FUND BALANCE - ENDING 70,524 44,453 1,644 1,093 5,026 9,672 9,872 (228,468) 9,872 233
99 4/14/2025
PUBLIC SAFETY CFD 2007-01 (292)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
292-1910-351100 INVESTMENT EARNINGS 469 1,062 108 121 663 970 100 148 100 0 292-1910-351101 UNREALIZED GAIN (LOSSES) 678 2,858 (3,188) (2,311) (4,716) 3,189 100 3,697 100 0 292-1910-328101 ANNUAL ASSESSMENTS 192,172 220,739 226,298 295,770 310,069 342,463 389,000 0 389,000 0 TOTAL REVENUES 193,319 224,659 223,218 293,580 306,016 346,622 389,200 3,845 389,200 0

EXPENDITURES

TRANSFERS & OTHER
292-2110-499110 POLICE SERVICES 75,000 140,000 120,000 110,000 150,000 215,000 200,000 97,500 200,000 0 292-2210-499110 FIRE SERVICES 75,000 120,000 135,000 120,000 150,000 190,000 200,000 95,000 200,000 0 TOTAL EXPENDITURES 150,000 260,000 255,000 230,000 300,000 405,000 400,000 192,500 400,000 0 REVENUES OVER (UNDER) EXPENDITURES 43,319 (35,341) (31,782) 63,580 6,016 (58,378) (10,800) (188,655) (10,800) 0 FUND BALANCE - BEGINNING 25,669 68,988 33,647 1,865 65,445 71,461 13,083 13,083 13,083 FUND BALANCE - ENDING 68,988 33,647 1,865 65,445 71,461 13,083 2,283 (175,572) 2,283 234
100
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)

SUMMARY OF FUND BALANCE
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 6250 TESORO I 173,905 252,202 329,323 389,056 457,229 468,759 466,071 477,874 466,071 0 6251 HILL RD 1,464 2,896 4,359 5,639 6,417 8,375 10,083 8,676 10,083 0 6252 OGCC 4,515 9,015 14,015 19,265 22,015 28,508 33,858 29,541 33,858 0 6253 RIVERPOINT 0 882 2,149 3,416 5,170 8,895 12,425 9,218 12,425 0 6254 OAK LEAF MEADOWS 0 0 0 0 0 2,264 4,764 2,346 4,764 0 6255 LOMA LANE 0 0 0 0 0 0 705 0 705 0
6256 ESTATES AT TESORO 0 0 0 0 (77) (368) (4,056) (4,319) (8,056) (4,000) 6257 CARMEL RANCH 0 0 0 0 (286) 1,643 (3,856) (3,300) (4,656) (800) 6258 WHISPERING OAKS 0 0 0 0 0 0 2,284 2,284 2,284 0
179,884 264,995 349,846 417,376 490,468 518,076 522,278 522,320 517,478 (4,800) 235
101
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2024-25
TESORO I (6250) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
293-6250-351100 INVESTMENT EARNINGS 1,207 2,755 2,968 3,022 4,793 6,560 2,500 3,881 2,500 0 293-62550-351101UNREALIZED GAIN (LOSSES) 1,385 5,276 (2,255) (16,896) (8,233) 6,204 812 13,103 812 0 293-6250-328101 ANNUAL ASSESSMENTS 90,317 72,919 78,010 77,953 85,325 16,003 21,500 0 21,500 0 TOTAL REVENUES 92,909 80,950 78,723 64,079 81,885 28,767 24,812 16,984 24,812 0

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6250-420001 ELECTRIC 0 755 602 2,175 3,960 1,185 3,000 658 3,000 0 293-6250-420006 WATER 0 638 500 1,671 3,262 1,014 5,000 750 5,000 0 293-6250-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 121 500 0 500 0 293-6250-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 500 0 500 0 293-6250-425003 CONTRACT SERVICES 0 0 0 0 167 0 0 0 0 0 293-6250-425015 LANDSCAPING 0 760 0 0 6,323 14,917 18,000 6,461 18,000 0 293-6250-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6250-425026 FINANCE ADMINISTRATIVE CHARGES 0 500 500 500 0 0 500 0 500 0 293-6250-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 2,653 1,602 4,346 13,712 17,237 27,500 7,869 27,500 0 REVENUES OVER (UNDER) EXPENDITURES 92,909 78,297 77,121 59,733 68,173 11,530 (2,688) 9,115 (2,688) 0 FUND BALANCE - BEGINNING 80,996 173,905 252,202 329,323 389,056 457,229 468,759 468,759 468,759 FUND BALANCE - ENDING 173,905 252,202 329,323 389,056 457,229 468,759 466,071 477,874 466,071 236
102
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2024-25
HILL RD (6251) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
293-6251-351100 INVESTMENT EARNINGS 0 0 0 0 0 159 0 69 0 0 293-6251-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 145 0 234 0 0 293-6251-328101 ANNUAL ASSESSMENTS 1,464 1,432 1,463 1,280 778 1,654 1,708 0 1,708 0 TOTAL REVENUES 1,464 1,432 1,463 1,280 778 1,958 1,708 303 1,708 0

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6251-420001 ELECTRIC 0 0 0 0 0 0 0 2 0 0
293-6251-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6251-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6251-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6251-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6251-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6251-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6251-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6251-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6251-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6251-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 2 0 0
REVENUES OVER (UNDER) EXPENDITURES 1,464 1,432 1,463 1,280 778 1,958 1,708 301 1,708 0 FUND BALANCE - BEGINNING 0 1,464 2,896 4,359 5,639 6,417 8,375 8,375 8,375 FUND BALANCE - ENDING 1,464 2,896 4,359 5,639 6,417 8,375 10,083 8,676 10,083 237
103
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2024-25
OGCC (6252) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
293-6252-351100 INVESTMENT EARNINGS 0 0 0 0 0 542 0 236 0 0 293-6252-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 495 0 797 0 0 293-6252-328101 ANNUAL ASSESSMENTS 4,515 4,500 5,000 5,250 2,750 5,500 5,500 0 5,500 0 TOTAL REVENUES 4,515 4,500 5,000 5,250 2,750 6,537 5,500 1,033 5,500 0

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6252-420001 ELECTRIC 0 0 0 0 0 0 150 0 150 0
293-6252-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6252-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6252-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6252-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 44 0 0 0 0 293-6252-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6252-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6252-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6252-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6252-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6252-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 44 150 0 150 0
REVENUES OVER (UNDER) EXPENDITURES 4,515 4,500 5,000 5,250 2,750 6,493 5,350 1,033 5,350 0 FUND BALANCE - BEGINNING 0 4,515 9,015 14,015 19,265 22,015 28,508 28,508 28,508 FUND BALANCE - ENDING 4,515 9,015 14,015 19,265 22,015 28,508 33,858 29,541 33,858 238
104
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2024-25
RIVER POINT(6253) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
293-6253-351100 INVESTMENT EARNINGS 0 0 0 0 0 159 0 74 0 0 293-6253-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 146 0 249 0 0 293-6253-328101 ANNUAL ASSESSMENTS 0 882 1,267 1,267 1,754 3,420 3,530 0 3,530 0 TOTAL REVENUES 0 882 1,267 1,267 1,754 3,725 3,530 323 3,530 0

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6253-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6253-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6253-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6253-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6253-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6253-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6253-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6253-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6253-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6253-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6250-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 882 1,267 1,267 1,754 3,725 3,530 323 3,530 0 FUND BALANCE - BEGINNING 0 0 882 2,149 3,416 5,170 8,895 8,895 8,895 FUND BALANCE - ENDING 0 882 2,149 3,416 5,170 8,895 12,425 9,218 12,425 239
105
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2024-25
OAK LEAF MEADOWS (6254) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
293-6254-351100 INVESTMENT EARNINGS 0 0 0 0 0 33 0 19 0 0 293-6254-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 31 0 63 0 0 293-6254-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 2,200 2,500 0 2,500 0 TOTAL REVENUES 0 0 0 0 0 2,264 2,500 82 2,500 0

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6254-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6254-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6254-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6254-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6254-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6254-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6254-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6254-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6254-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6254-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6254-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 2,264 2,500 82 2,500 0 FUND BALANCE - BEGINNING 0 0 0 0 0 0 2,264 2,264 2,264
FUND BALANCE - ENDING 0 0 0 0 0 2,264 4,764 2,346 4,764 240
106
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2024-25
LOMA LANE (6255) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
293-6255-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 293-6255-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 293-6255-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 0 705 0 705 0 TOTAL REVENUES 0 0 0 0 0 0 705 0 705 0

EXPENDITURES
OPERATIONS & MAINTENANCE 0
293-6255-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6255-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6255-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6255-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6255-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6255-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6255-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6255-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6255-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6255-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6255-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 705 0 705 0 FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 705 0 705
241
107
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2024-25
ESTATES AT TESORO (6256) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
293-6256-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 293-6256-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 293-6256-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 1,091 3,212 0 3,212 0 TOTAL REVENUES 0 0 0 0 0 1,091 3,212 0 3,212 0

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6256-420001 ELECTRIC 0 0 0 0 0 942 1,000 1,328 5,000 4,000 293-6256-420006 WATER 0 0 0 0 77 270 400 118 400 0
293-6256-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6256-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6256-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 170 500 0 500 0 293-6256-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6256-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6256-425015 LANDSCAPING 0 0 0 0 0 0 5,000 2,505 5,000 0 293-6256-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6256-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6256-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 77 1,382 6,900 3,951 10,900 4,000 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 (77) (291) (3,688) (3,951) (7,688) (4,000) FUND BALANCE - BEGINNING 0 0 0 0 0 (77) (368) (368) (368) FUND BALANCE - ENDING 0 0 0 0 (77) (368) (4,056) (4,319) (8,056) 242
108
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2024-25
CARMEL RANCH (6257) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
293-6257-351100 INVESTMENT EARNINGS 0 0 0 0 0 24 0 14 0 0 293-6257-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 22 0 46 0 0 293-6257-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 5,956 12,301 0 12,301 0 TOTAL REVENUES 0 0 0 0 0 6,002 12,301 60 12,301 0

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6257-420001 ELECTRIC 0 0 0 0 0 455 800 673 1,600 800 293-6257-420006 WATER 0 0 0 0 286 3,448 5,000 1,825 5,000 0 293-6257-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6257-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6257-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 170 1,000 0 1,000 0 293-6257-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6257-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6257-425015 LANDSCAPING 0 0 0 0 0 0 11,000 2,505 11,000 0 293-6257-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6257-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6257-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 286 4,073 17,800 5,003 18,600 800 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 (286) 1,929 (5,499) (4,943) (6,299) (800) FUND BALANCE - BEGINNING 0 0 0 0 0 (286) 1,643 1,643 1,643 FUND BALANCE - ENDING 0 0 0 0 (286) 1,643 (3,856) (3,300) (4,656) 243
109
4/14/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2024-25
WHISPERING OAKDS (6258) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
293-6258-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 293-6258-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 293-6258-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 0 2,284 2,284 2,284 0 TOTAL REVENUES 0 0 0 0 0 0 2,284 2,284 2,284 0

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6258-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6258-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6258-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6258-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6258-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6258-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6258-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 2,284 2,284 2,284 0 FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 2,284 2,284 2,284
244
110
4/14/2025
STREETS REPLACEMENT FUND (294)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
294-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 294-1910-374120 MISCELLANEOUS 0 0 0 0 0 97,877 0 0 0 0
294-19100-399110TRANSFER IN 0 0 461,000 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 461,000 0 0 97,877 0 0 0 0
294-4149-441001 CAPITAL PROJECTS
CP1815 3RD AVE - E TO F ST 0 0 0 68,674 392,326 0 0 0 0 0 CP2415 E ST - YOSEMITE - FIRST 0 0 0 0 0 0 0 0 97,877 97,877 TOTAL EXPENDITURES 0 0 0 68,674 392,326 0 0 0 97,877 97,877 REVENUES OVER (UNDER) EXPENDITURES 0 0 461,000 (68,674) (392,326) 97,877 0 0 (97,877) (97,877) FUND BALANCE - BEGINNING 0 0 0 461,000 392,326 0 97,877 97,877 97,877 FUND BALANCE - ENDING 0 0 461,000 392,326 0 97,877 97,877 97,877 0 245
111
4/14/2025
SURFACE TRANSPORTATION FUND (316)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
316-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 316-4149-361101 FEDERAL GAS TAX -CMAQ 221,774 99,842 662,036 758,428 368,617 288,605 2,429,949 386,538 2,429,949 0 TOTAL REVENUES 221,774 99,842 662,036 758,428 368,617 288,605 2,429,949 386,538 2,429,949 0 316-4149-442001 CAPITAL PROJECTS 250,169 27,968 588,341 2,089 CP1910 MAAG (G-J) E ST (YOSEMITE-5TH) 0 172 236,109 0 0 0 0 0 0 0 CP2004 J ST - DAVITT TO FIRST 0 0 0 261,150 0 0 0 0 0 0 CP2009 ATP - G STREET PROJECT 0 0 28,527 659,750 0 0 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 0 282,998 0 0 0 0 0 CP2218 J ST (YOSEMITE - FIRST) 0 0 0 0 0 288,281 0 1,800 0 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 0 609 284,700 271,001 284,700 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 968,000 0 968,000 0 CP2506 S YOSEMITE - ALBERS 0 0 0 0 0 0 925,000 0 925,000 0 TOTAL EXPENDITURES 250,169 28,140 852,977 922,989 282,998 288,890 2,177,700 272,801 2,177,700 0 REVENUES OVER (UNDER) EXPENDITURES (28,395) 71,702 (190,941) (164,561) 85,619 (285) 252,249 113,737 252,249 0 FUND BALANCE - BEGINNING 0 (28,395) 43,307 (147,634) (312,195) (226,576) (226,861) (226,861) (226,861) FUND BALANCE - ENDING (28,395) 43,307 (147,634) (312,195) (226,576) (226,861) 25,388 (113,124) 25,388 246
112
4/14/2025
DORADA PARK GRANT (318)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
318-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 192,207 0 0 0 0 318-7219-362411 STATE GRANT 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 0 192,207 0 0 0 0
318-7219-442001 CAPITAL PROJECTS
CP2201 DORADA PARK RESTROOMS 0 0 0 495 83,238 108,474 0 0 0 0 TOTAL EXPENDITURES 0 0 0 495 83,238 108,474 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (495) (83,238) 83,733 0 0 0 0 FUND BALANCE - BEGINNING 0 0 0 0 (495) (83,733) 0 0 0
FUND BALANCE - ENDING 0 0 0 (495) (83,733) 0 0 0 0
247
113
4/14/2025
PARKS CAPITAL FACILITIES FUND (343)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
343-1910-351100 INVESTMENT EARNINGS 50,912 63,741 47,966 42,787 64,777 101,960 30,000 32,780 30,000 0 343-1910-351101 UNREALIZED GAIN (LOSSES) 48,218 74,120 (43,240) (199,262) (57,226) 68,389 10,000 138,636 10,000 0 343-7219-362410 STATE GRANTS 730,171 124,550 0 0 0 0 0 0 0 0 343-7219-371411 PARK DEVELOPMENT 582,596 44,585 637,565 12,632 386,410 318,510 300,000 240,759 300,000 0 343-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 1,411,897 306,996 (143,843) 642,291 393,961 488,859 340,000 412,175 340,000 0

EXPENDITURES

GENERAL GOVERNMENT
343-7219-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
343-7219-441002 IMPROVEMENTS TO LAND 617 625 667 726 738 697 800 678 800 0 343-7219-441005 EQUIPMENT 0 0 0 0 0 0 0 0 0 0
343-7219-442001 CAPITAL PROJECTS 0 1,465 4,063 0 0 0 0 0 0 0 CP1301 VALLEY VIEW RIVER ACCESS 469,479 1,234 0 0 0 0 0 0 0 0 CP1405 S.YOSEMITE PEDESTRIAN 0 0 0 0 0 0 0 0 0 0
CP1718 GREGER BASIN MASTER PLAN 0 0 0 3,600 19,358 98,610 0 0 0 0 CP1719 MEDLEN PARK BASKETBALL 0 0 0 0 0 0 18,000 0 18,000 0 CP1720 PARK SIGNAGE - VARIOUS 0 0 0 0 0 0 0 0 0 0
CP1721 GYMNASIUM DESIGN 10,500 7,275 6,328 3,000 2,755 0 5,000 0 5,000 0 CP1728 DOG PARK BASIN 5,731 0 0 0 0 0 0 0 0 0
CP2102 FISH PARK TENNIS COURTS 0 0 625 270,429 104,127 0 0 0 0 0 CP2311 COMMUNITY SPORTS FIELDS 0 0 0 0 0 1,344,970 3,655,030 2,683,393 3,655,030 0 TOTAL EXPENDITURES 486,327 10,599 11,683 277,755 126,978 1,444,277 3,678,830 2,684,071 3,678,830 0 REVENUES OVER (UNDER) EXPENDITURES 925,570 296,397 630,608 (421,598) 266,983 (955,418) (3,338,830) (2,271,896) (3,338,830) 0 FUND BALANCE - BEGINNING 3,209,843 4,135,413 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 3,952,385 3,952,385 FUND BALANCE - ENDING 4,135,413 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 613,555 1,680,489 613,555 Fund Balance 4,135,413 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 Less Reserved for Loan to Redevelopment Agency (263,580) (225,380) (225,380) (184,911) (145,594) (108,210) Unreserved Balance 3,871,833 4,206,431 4,837,039 4,455,909 4,762,209 3,844,175 248
114
4/14/2025
STREETS CAPITAL FACILITIES FUND (344)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
344-1910-351100 INVESTMENT EARNINGS 0 0 0 0 2,287 6,834 0 5,907 0 0 344-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 (16,805) (608) 0 17,413 0 0 344-4149-371404 STREETS 354,538 103,685 388,705 337,653 392,327 403,796 225,000 309,997 225,000 0 TOTAL REVENUES 354,538 103,685 388,705 337,653 377,809 410,022 225,000 333,317 225,000 0

EXPENDITURES
344-4149-452001 WAKEFIELD EXTENSION LOAN 9,000 9,000 9,000 9,000 9,000 14,000 0 0 0 0 344-4149-442001 CAPITAL PROJECTS
CP0402 PEDERSON RD
CP0536 WANERVILLE & YOSE-WEST LEG 0 0 0 0 0 0 0 0 0 0
CP0606 KAUFMAN RD 0 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 0 175,332 45,001 53,392 96,557 50,000 72,845 50,000 0 CP2315 S MAAG AVE EXTENSION - DESIGN 0 0 0 0 0 0 40,000 0 40,000 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 81,415 59,990 75,000 0 75,000 0 CP2407 STREETS MASTER PLAN 0 0 0 0 0 1,870 20,000 0 20,000 0 CP2503 KAUFMAN RD (GREGER - PIPELINE) 0 0 0 0 0 0 350,000 0 390,000 40,000 TOTAL EXPENDITURES 9,000 9,000 184,332 54,001 143,807 172,417 535,000 72,845 575,000 40,000 REVENUES OVER (UNDER) EXPENDITURES 345,538 94,685 204,373 283,652 234,002 237,605 (310,000) 260,472 (350,000) (40,000) FUND BALANCE - BEGINNING (832,919) (487,381) (392,696) (188,323) 95,329 329,331 566,936 566,936 566,936 FUND BALANCE - ENDING (487,381) (392,696) (188,323) 95,329 329,331 566,936 256,936 827,408 216,936 249
115
4/14/2025
STORM DRAIN CAPITAL FACILITIES FUND (349)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
349-1910-351100 INVESTMENT EARNINGS 10,844 10,504 2,596 3,799 9,378 12,431 600 3,286 600 0 349-1910-351101 UNREALIZED GAIN (LOSSES) 4,228 8,155 (8,809) (12,501) (8,159) 10,913 400 86,010 400 0 349-4150-362410 STATE GRANTS 0 0 0 242,175 0 0 0 0 0 0
349-4150-371406 STORM DRAIN 60,114 17,288 76,535 68,343 66,601 82,840 40,000 63,154 40,000 0 349-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 75,186 35,947 70,322 301,816 67,820 106,184 41,000 152,450 41,000 0

EXPENDITURES
349-4150-442001 CAPITAL PROJECTS
CP1408 FCB HOMES REIMBURSEMENT 0 0 33,072 9,500 8,305 18,600 20,000 0 30,000 10,000 CP1801 DRYWELLS REHAB 0 0 0 20,390 0 0 25,000 0 2,500 (22,500) CP1732 WOOD BASIN STORM DRAIN 425 0 0 1,559 0 0 0 0 0 0 CP2020 WEST F STORM DRAIN 0 4,505 389,703 11,375 0 0 0 0 0 0 CP2316 YOSEMITE & WAKEFIELD CONNECT 0 0 0 0 0 63,886 0 0 0 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 18,613 14,378 20,000 17,459 50,000 30,000 CP2321 WOOD BASIN DRY WELLS 0 0 0 0 0 215,111 0 0 0 0
CP2408 STORM MASTER PLAN 0 0 0 0 0 0 20,000 0 20,000 0
TOTAL EXPENDITURES 425 4,505 422,775 42,824 26,918 311,975 85,000 17,459 102,500 17,500 REVENUES OVER (UNDER) EXPENDITURES 74,761 31,442 (352,453) 258,992 40,902 (205,791) (44,000) 134,991 (61,500) (17,500) FUND BALANCE - BEGINNING 566,810 641,571 673,013 320,560 579,552 620,454 414,663 414,663 414,663 FUND BALANCE - ENDING 641,571 673,013 320,560 579,552 620,454 414,663 370,663 549,654 353,163 Fund Balance 641,571 673,013 320,560 579,552 620,454 414,663 Less Reserved for Loan to Redevelopment Agency (262,193) (223,993) (223,993) (183,314) (144,207) (114,798) Unreserved Balance 379,378 449,020 96,567 396,238 476,247 299,865 250
116
4/14/2025
ADMINISTRATION CAPITAL FACILITES FUND (354)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
354-1910-351100 INVESTMENT EARNINGS 1,221 1,677 1,368 1,208 2,024 3,453 800 2,021 800 0 354-1910-351101 UNREALIZED GAIN (LOSSES) 1,230 2,074 (1,165) (6,003) (2,466) 1,591 400 5,436 400 0 354-1910-371417 ADMINISTRATION 35,895 5,522 39,962 10,771 28,872 36,177 20,000 22,002 20,000 0 TOTAL REVENUES 38,346 9,273 40,165 5,976 28,430 41,221 21,200 29,459 21,200 0

EXPENDITURES

GENERAL GOVERNMENT
354-1910-425003 CONTRACT SERVICES 0 0 0 0 7,000 0 50,000 0 50,000 0 354-1910-442001 CAPITAL OUTLAY
CP140 FCB HOMES REIMBURSEMENT 0 0 16,870 5,069 3,399 10,656 10,000 0 10,000 0 TOTAL EXPENDITURES 0 0 16,870 5,069 10,399 10,656 60,000 0 60,000 0 REVENUES OVER (UNDER) EXPENDITURES 38,346 9,273 23,295 907 18,031 30,565 (38,800) 29,459 (38,800) 0 FUND BALANCE - BEGINNING 70,707 109,053 118,326 141,621 142,528 160,559 191,124 191,124 191,124 FUND BALANCE - ENDING 109,053 118,326 141,621 142,528 160,559 191,124 152,324 220,583 152,324 251
117
4/14/2025
FIRE CAPITAL FACILITY FUND (355)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
355-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 355-2210-371407 FIRE 86,105 10,689 90,600 21,842 68,618 83,811 45,000 46,526 45,000 0 TOTAL REVENUES 86,105 10,689 90,600 21,842 68,618 83,811 45,000 46,526 45,000 0

EXPENDITURES

INTERFUND TRANSFERS

TRANSFERS & OTHER
355-2210-499000 TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 86,105 10,689 90,600 21,842 68,618 83,811 45,000 46,526 45,000 0 FUND BALANCE - BEGINNING (787,482) (701,377) (690,688) (600,088) (578,246) (509,628) (425,817) (425,817) (425,817) FUND BALANCE - ENDING (701,377) (690,688) (600,088) (578,246) (509,628) (425,817) (380,817) (379,291) (380,817) 252
118
4/14/2025
POLICE CAPITAL FACILITY FUND (356)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
356-1910-351100 INVESTMENT EARNINGS 3,208 2,601 991 998 672 1,931 600 1,510 600 0 356-1910-351101 UNREALIZED GAIN (LOSSES) 3,298 1,334 (1,270) (3,576) (852) (778) 200 3,811 200 0 356-2110-371412 POLICE 68,765 8,571 72,278 17,107 54,891 67,256 50,000 36,871 50,000 0 TOTAL REVENUES 75,271 12,506 71,999 14,529 54,711 68,409 50,800 42,192 50,800 0

EXPENDITURES
356-2110-442002 CAPITAL OUTLAY
CP1822 DISPATCH CENTER EQUIP 0 219,327 0 4,300 0 0 0 0 0 0 CP1819 POLICE/CITY HALL REMODEL 0 0 0 133,797 0 0 0 0 0 0 TOTAL EXPENDITURES 0 219,327 0 138,097 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 75,271 (206,821) 71,999 (123,568) 54,711 68,409 50,800 42,192 50,800 0 FUND BALANCE - BEGINNING 197,720 272,991 66,170 138,169 14,601 69,312 137,721 137,721 137,721 FUND BALANCE - ENDING 272,991 66,170 138,169 14,601 69,312 137,721 188,521 179,913 188,521 253
119
4/14/2025
GENERAL GOVERNMENT CAPITAL FACILITY FUND (357)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
357-1910-351100 INVESTMENT EARNINGS 9,602 11,260 8,523 4,799 4,913 8,053 5,000 2,262 5,000 0 357-1910-351101 UNREALIZED GAIN (LOSSES) 10,068 13,419 (8,648) (19,983) (5,221) 5,512 1,500 11,319 1,500 0 357-1910-371413 GENERAL GOVERNMENT 74,713 9,290 78,656 18,970 59,639 71,937 40,000 41,685 40,000 0 0 TOTAL REVENUES 94,383 33,969 78,531 3,786 59,331 85,502 46,500 55,266 46,500 0 357-1910-442001 CAPITAL OUTLAY
CP1610 FACILITY MASTER PLAN 0 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 0 33,577 9,860 7,435 21,194 25,000 0 25,000 0 CP1819 POLICE/CITY HALL REMODEL 0 0 0 479,163 0 0 0 0 0 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 50,500 232,000 238,745 320,000 88,000 TOTAL EXPENDITURES 0 0 33,577 489,023 7,435 71,694 257,000 238,745 345,000 0 REVENUES OVER (UNDER) EXPENDITURES 94,383 33,969 44,954 (485,237) 51,896 13,808 (210,500) (183,479) (298,500) 0 FUND BALANCE - BEGINNING 644,561 738,944 772,913 817,867 332,630 384,526 398,334 398,334 398,334 FUND BALANCE - ENDING 738,944 772,913 817,867 332,630 384,526 398,334 187,834 214,855 99,834 254
120
4/14/2025
PLAN AREA FEE FUND (360)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
360-1910-351100 INVESTMENT EARNINGS 8,309 7,127 1,680 0 32 236 0 231 0 0 360-1910-351101 UNREALIZED GAIN (LOSSES) 8,261 5,908 (8,928) 0 0 0 0 0 0 0 360-1910-371450 PLAN AREA FEE 70,000 0 0 0 84,092 126,731 50,000 58,369 100,000 50,000 TOTAL REVENUES 86,570 13,035 (7,248) 0 84,124 126,967 50,000 58,600 100,000 50,000

GENERAL GOVERNMENT
360-1910-442001 CONTRACT SERVICES
CP2014 D STREET EXTENSION TO STEARNS 0 227,268 405,404 0 0 0 70,000 0 205,000 135,000 CP2319 CARMEL RANCH REIMBURSEMENT 0 0 0 0 79,589 0 0 0 0 0 TOTAL EXPENDITURES 0 227,268 405,404 0 79,589 0 70,000 0 205,000 135,000 REVENUES OVER (UNDER) EXPENDITURES 86,570 (214,233) (412,652) 0 4,535 126,967 (20,000) 58,600 (105,000) (85,000) FUND BALANCE - BEGINNING 533,067 619,637 405,404 (7,248) (7,248) (2,713) 124,254 124,254 124,254 FUND BALANCE - ENDING 619,637 405,404 (7,248) (7,248) (2,713) 124,254 104,254 182,854 19,254 255
121
4/14/2025
RDA SUCCESSOR AGENCY (363)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
363-1910-351100 INVESTMENT EARNINGS 160 0 0 0 0 0 0 0 0 0 363-9091-311065 PROPERTY TAXES 250,000 125,000 0 0 125,000 250,000 250,000 0 250,000 0 363-9091-351317 COWBOY MUSEUM 3,673 3,674 3,674 3,674 3,674 3,671 3,674 1,837 3,674 0 MISCELLANEOUS 0 0 0 0 0 0 0 0 0 0
Transfer from Fund 460 0 0 0 220,500 199,409 0 230,000 0 0 (230,000) TOTAL REVENUES 253,833 128,674 3,674 224,174 328,083 253,671 483,674 1,837 253,674 (230,000)

EXPENDITURES

SALARIES & BENEFITS
363-9091-410000 CONTRACT SERVICES 14,215 13,426 12,598 13,827 14,828 15,348 15,000 7,025 15,000 0 363-9091-414001 RETIREMENT 6,306 7,007 8,129 1,983 1,753 1,804 2,500 826 2,500 0 363-9091-414002 HEALTH INSURANCE 1,463 1,628 1,423 1,472 1,552 1,596 2,000 715 2,000 0 CP1408 FCB HOMES REIMBURSEMENT 985 499 470 517 553 575 500 263 500 0 363-9091-414004 SOCIAL SECURITY/MEDICARE 361 182 171 198 201 209 200 96 200 0 363-9091-414005 LONG TERM DISABILITY INS 66 64 33 29 19 29 75 25 75 0 363-9091-414006 STATE UNEMPLOYMENT 43 21 40 32 21 18 50 0 50 0 363-9091-414007 DEFERRED COMPENSATION 583 664 627 688 738 765 600 350 600 0 363-9091-414008 LIFE INSURANCE 60 66 60 64 28 46 60 24 60 0 * SALARIES & BENEFITS 24,082 23,557 23,551 18,810 19,693 20,390 20,985 9,324 20,985 0

OPERATIONS & MAINTENANCE
363-9091-415000 INSURANCE 10,500 6,600 6,000 6,600 6,600 6,600 6,600 0 6,600 0 363-9091-423000 LEASES 6,000 10,000 12,597 6,000 6,000 6,000 6,000 3,000 6,000 0 363-9091-425002 AUDIT 0 0 0 18,656 5,000 5,300 5,300 0 5,300 0 363-9091-425003 CONTRACT SERVICES 20,300 209,643 0 180,491 198,402 197,236 190,000 0 190,000 0 * OPERATIONS & MAINTENANCE 225,312 226,243 18,597 211,747 216,002 215,136 207,900 3,000 207,900 0

CAPITAL OUTLAY
42-04 STREET CONSTRUCTION 0 0 0 0 0 0 0 0 0 0
41-04 BUILDING IMPROV - YOUTH BLD 0 0 0 0 0 0 0 0 0 0
* CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 249,394 249,800 42,148 230,557 235,695 235,526 228,885 12,324 228,885 0 REVENUES OVER (UNDER) EXPENDITURES 4,439 (121,126) (38,474) (6,383) 92,388 18,145 254,789 (10,487) 24,789 (230,000) FUND BALANCE - BEGINNING 161,732 166,171 45,045 6,571 188 92,576 110,721 110,721 110,721 FUND BALANCE - ENDING 166,171 45,045 6,571 188 92,576 110,721 365,510 100,234 135,510 256
122
4/14/2025
REDEVELOPMENT DEBT SERVICE (460)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
460-1910-351100 INVESTMENT EARNINGS 27,701 35,917 22,272 11,706 5,608 4,361 10,000 1,410 10,000 0 460-1910-351101 UNREALIZED GAIN (LOSSES) 26,792 37,628 (32,085) (48,865) 31,685 1 4,000 0 4,000 0 460-9091-399000 TRANSFER IN 0 0 0 0 0 0 0 0 0 0
460-9091-311065 PROPERTY TAXES 1,392,287 277,256 0 0 535,129 1,096,414 1,054,512 0 1,054,512 0 460-9091-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 1,446,780 350,801 (9,813) (37,159) 572,422 1,100,776 1,068,512 1,410 1,068,512 0

EXPENDITURES

OPERATIONS & MAINTENANCE CONTRACT SERVICES
460-9091-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 0 0 0 0 460-9091-499363 TRANSFER OUT 0 0 41,000 220,500 199,409 0 230,000 0 0 (230,000)

DEBT SERVICE
460-9091-451001 PRINCIPAL 0 0 0 0 0 660,000 660,000 0 660,000 0 460-9091-451002 INTEREST 554,511 554,511 554,511 554,511 554,511 552,640 554,511 266,029 554,511 0 ** REDEVELOPMENT AGENCY 554,511 554,511 595,511 775,011 753,920 1,212,640 1,444,511 266,029 1,214,511 (230,000) TOTAL EXPENDITURES 554,511 554,511 595,511 775,011 753,920 1,212,640 1,444,511 266,029 1,214,511 (230,000) REVENUES OVER (UNDER) EXPENDITURES 892,269 (203,710) (605,324) (812,170) (181,498) (111,864) (375,999) (264,619) (145,999) 230,000 FUND BALANCE - BEGINNING 1,548,441 2,440,710 2,237,000 1,631,676 819,506 638,008 526,144 526,144 526,144 FUND BALANCE - ENDING 2,440,710 2,237,000 1,631,676 819,506 638,008 526,144 150,145 261,525 380,145 257
123
4/14/2025
ENERGY EFFICIENCY & CONSERVATION DEBT SERVICES (462)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
462-1910-351100 INVESTMENT EARNINGS 0 0 381 964 3,161 135 150 0 150 0 462-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 462-1910-374120 FEES 0 0 0 34,006 104,864 150,592 500,000 0 500,000 0 462-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 0 150,000 0 0 0 0 462-1910-399317 TRANSFER IN 0 0 0 0 305,768 0 0 0 0 0
462-1910-386100 LEASE PROCEEDS 0 0 195,973 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 196,354 34,970 413,793 300,727 500,150 0 500,150 0

EXPENDITURES
462-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 40,700 42,000 41,921 42,000 0 462-1910-446001 BOND ISSUANCE COST 0 0 87,312 0 0 0 0 0 0 0 462-1910-451001 PRINCIPAL 0 0 0 0 187,548 196,761 206,276 106,138 206,276 0 462-1910-451002 INTEREST 0 0 36,292 69,867 68,860 64,778 60,496 30,802 60,496 0 462-1910-453001 PRINCIPAL 0 0 0 0 0 114,258 151,690 75,617 151,690 0 462-1910-453002 INTEREST 0 0 0 0 0 65,912 28,480 14,468 28,480 0 TOTAL EXPENDITURES 0 0 123,604 69,867 256,408 482,409 488,942 268,946 488,942 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 72,750 (34,897) 157,385 (181,682) 11,208 (268,946) 11,208 0 FUND BALANCE - BEGINNING 0 0 0 72,750 37,853 195,238 13,556 13,556 13,556 FUND BALANCE - ENDING 0 0 72,750 37,853 195,238 13,556 24,764 (255,390) 24,764 258
124
4/14/2025
FIRE STATION DEBT SERVICE (465)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
465-1910-351100 INVESTMENT EARNINGS 639 656 487 335 116 177 250 24 250 0 465-1910-351101 UNREALIZED GAIN (LOSSES) 1,118 1,407 (970) (3,270) 2,507 0 200 0 200 0 465-1910-399291 TRANSFER IN 160,008 160,000 160,000 160,000 160,000 160,000 170,000 85,000 170,000 0 465-1910-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 161,765 162,063 159,517 157,065 162,623 160,177 170,450 85,024 170,450 0

EXPENDITURES

OPERATIONS & MAINTENANCE
465-2210-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
465-2210-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0 0
465-2210-451001 PRINCIPAL 91,642 93,701 95,456 100,880 160,922 113,171 115,336 58,751 115,336 0 465-2210-451002 INTEREST 70,643 67,348 64,026 60,602 84,012 51,169 49,160 24,078 49,160 0 TOTAL EXPENDITURES 162,285 161,049 159,482 161,482 244,934 164,340 164,496 82,829 164,496 0 REVENUES OVER (UNDER) EXPENDITURES (520) 1,014 35 (4,417) (82,311) (4,163) 5,954 2,195 5,954 0 FUND BALANCE - BEGINNING 91,062 90,542 91,556 91,591 87,174 4,863 700 700 700 FUND BALANCE - ENDING 90,542 91,556 91,591 87,174 4,863 700 6,654 2,895 6,654 259
125
4/14/2025
2015 PENSION BONDS DEBT SERVICE (467)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
467-1910-351100 INVESTMENT EARNINGS 754 1,043 755 1,301 456 999 0 0 0 0 467-1910-351101 UNREALIZED GAIN (LOSSES) 1,210 904 (98) (5,145) 4,042 0 0 0 0 0 467-1910-374120 FEES 466,250 429,597 469,896 482,756 475,823 477,363 0 0 0 0 467-1910-386200 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 468,214 431,544 470,553 478,912 480,321 478,362 0 0 0 0

EXPENDITURES
467-1910-425003 OTHER PROFESSIONAL FEES 1,650 1,815 1,815 1,815 2,035 0 0 0 467-1910-451001 PRINCIPAL 372,600 343,600 380,000 422,970 444,000 359,740 121,600 121,600 121,600 0 467-1910-451002 INTEREST 99,141 192,773 66,051 37,735 31,824 8,818 1,277 1,276 1,277 0 467-1910-499535 TRANSFER OUT 0 0 0 0 0 0 55,667 55,778 55,777 110 TOTAL EXPENDITURES 473,391 538,188 447,866 462,520 477,859 368,558 178,544 178,654 178,654 110 REVENUES OVER (UNDER) EXPENDITURES (5,177) (106,644) 22,687 16,392 2,462 109,804 (178,544) (178,654) (178,654) (110) FUND BALANCE - BEGINNING 139,130 133,953 27,309 49,996 66,388 68,850 178,654 178,654 178,654 FUND BALANCE - ENDING 133,953 27,309 49,996 66,388 68,850 178,654 110 0 0 260
126
4/14/2025
DENTAL INSURANCE FUND (510)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
510-1910-351100 INVESTMENT EARNINGS 763 1,009 915 758 1,262 1,976 400 1,154 400 0 510-1910-351101 UNREALIZED GAIN (LOSSES) 768 1,464 (847) (3,845) (1,332) 1,223 250 3,046 250 0 510-1910-374120 FEES 54,044 57,811 52,499 50,122 56,104 69,814 55,000 35,251 55,000 0 TOTAL REVENUES 55,575 60,284 52,567 47,035 56,034 73,013 55,650 39,451 55,650 0

EXPENDITURES

OPERATIONS & MAINTENANCE
510-1910-425003 CONTRACT SERVICES 4,438 4,473 4,466 5,344 5,137 4,656 4,500 2,383 4,500 0 510-1910-436001 INSURANCE CLAIMS 38,779 33,874 40,112 37,577 48,096 50,363 50,000 28,830 50,000 0 * OPERATIONS & MAINTENANCE 43,217 38,347 44,578 42,921 53,233 55,019 54,500 31,213 54,500 0 TOTAL EXPENDITURES 43,217 38,347 44,578 42,921 53,233 55,019 54,500 31,213 54,500 0 REVENUES OVER (UNDER) EXPENDITURES 12,358 21,937 7,989 4,114 2,801 17,994 1,150 8,238 1,150 0 FUND BALANCE - BEGINNING 44,323 56,681 78,618 86,607 90,721 93,522 111,516 111,516 111,516 FUND BALANCE - ENDING 56,681 78,618 86,607 90,721 93,522 111,516 112,666 119,754 112,666 261
127
4/14/2025
EMPLOYEE FLEXIBLE SPENDING ACCOUNT FUND (512)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
512-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 512-1910-374120 FEES 14,623 14,203 14,586 16,920 20,783 33,970 18,200 11,370 18,200 0 TOTAL REVENUES 14,623 14,203 14,586 16,920 20,783 33,970 18,200 11,370 18,200 0

EXPENDITURES

OPERATIONS & MAINTENANCE
512-1910-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
512-1910-436001 INSURANCE CLAIMS 14,113 15,573 13,524 16,434 18,338 30,532 18,200 8,321 18,200 0 * OPERATIONS & MAINTENANCE 14,113 15,573 13,524 16,434 18,338 30,532 18,200 8,321 18,200 0 TOTAL EXPENDITURES 14,113 15,573 13,524 16,434 18,338 30,532 18,200 8,321 18,200 0 REVENUES OVER (UNDER) EXPENDITURES 510 (1,370) 1,062 486 2,445 3,438 0 3,049 0 0 FUND BALANCE - BEGINNING 3,639 4,149 2,779 3,841 4,327 6,772 10,210 10,210 10,210 FUND BALANCE - ENDING 4,149 2,779 3,841 4,327 6,772 10,210 10,210 13,259 10,210 262
128
4/14/2025
RISK MANAGEMENT FUND (515)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
515-1910-351100 INVESTMENT EARNINGS 2,296 4,141 5,457 6,393 10,294 11,950 5,000 4,026 5,000 0 515-1910-351101 UNREALIZED GAIN (LOSSES) 2,488 7,937 (1,827) (36,151) (4,255) 16,886 2,000 16,401 2,000 0 515-1910-374120 ANNUAL CHARGE 127,913 109,106 109,106 109,106 109,106 109,106 109,106 54,554 109,106 0 515-1910-374145 REFUNDS 0 178,409 255,709 237,914 40,266 22,297 18,163 16,108 18,163 0 TOTAL REVENUES 132,697 299,593 368,445 317,262 155,411 160,239 134,269 91,089 134,269 0

EXPENDITURES

OPERATIONS & MAINTENANCE
515-1910-415000 LIABILITY INSURANCE 62,093 62,860 66,103 63,807 169,269 235,863 305,000 298,515 305,000 0 515-1910-425003 OTHER PROFESSIONAL FEES 0 46,535 29,384 42,929 47,838 25,280 50,000 32,748 50,000 0 * OPERATIONS & MAINTENANCE 62,093 109,395 95,487 106,736 217,107 261,143 355,000 331,263 355,000 0

INTERFUND TRANSFERS
515-1910-499110 TRANSFERS OUT 0 0 0 0 75,000 75,000 75,000 37,500 75,000 0 TOTAL EXPENDITURES 62,093 109,395 95,487 106,736 292,107 336,143 430,000 368,763 430,000 0 REVENUES OVER (UNDER) EXPENDITURES 70,604 190,198 272,958 210,526 (136,696) (175,904) (295,731) (277,674) (295,731) 0 FUND BALANCE - BEGINNING 154,143 224,747 414,945 687,903 898,429 761,733 585,829 585,829 585,829 FUND BALANCE - ENDING 224,747 414,945 687,903 898,429 761,733 585,829 290,098 308,155 290,098 263
129
4/14/2025
EMPLOYEE LIABILITY FUND (520)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
520-1910-351100 INVESTMENT EARNINGS 16,327 13,839 10,332 7,987 10,420 17,196 6,000 9,007 6,000 0 520-1910-351101 UNREALIZED GAIN (LOSSES) 16,676 12,372 (7,187) (36,280) (8,481) 8,685 2,500 25,779 2,500 0 520-1910-374120 ANNUAL LIABILITY CHARGE 28,663 28,663 28,663 28,663 123,663 103,663 28,663 14,331 28,663 0 520-1910-399110 TRANSFER IN 50,000 250,000 50,000 0 0 0 0 0 0 0 TOTAL REVENUES 111,666 304,874 81,808 370 125,602 129,544 37,163 49,117 37,163 0

EXPENDITURES

OPERATIONS & MAINTENANCE
520-1910-410000 SALARIES 235,538 346,188 97,611 168,535 53,496 85,289 80,000 125,798 80,000 0 520-1910-414004 SOCIAL SECURITY/MEDICARE 3,104 4,651 928 1,922 776 841 5,000 1,875 5,000 0 520-1910-414006 STATE UNENPLOYMENT 554 0 0 0 0 0 1,000 0 1,000 0 * OPERATIONS & MAINTENANCE 239,196 350,839 98,539 170,457 54,272 86,130 86,000 127,673 86,000 0 TOTAL EXPENDITURES 239,196 350,839 98,539 170,457 54,272 86,130 86,000 127,673 86,000 0 REVENUES OVER (UNDER) EXPENDITURES (127,530) (45,965) (16,731) (170,087) 71,330 43,414 (48,837) (78,556) (48,837) 0 FUND BALANCE - BEGINNING 1,173,707 1,046,177 1,000,212 983,481 813,394 884,724 928,138 928,138 928,138 FUND BALANCE - ENDING 1,046,177 1,000,212 983,481 813,394 884,724 928,138 879,301 849,582 879,301 264
130
4/14/2025
INFORMATION TECHNOLOGY FUND (525)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
525-1910-351100 INVESTMENT EARNINGS 1,488 1,463 655 1,605 7,310 12,258 800 7,061 800 0 525-1910-351101 UNREALIZED GAIN (LOSSES) 1,524 1,289 (1,430) (15,635) (7,528) 1,124 800 21,628 800 0 525-1910-374120 ANNUAL CHARGE 189,600 189,600 189,750 556,700 338,000 457,000 267,000 128,500 267,000 0 525-1910-399110 TRANSFER IN 0 0 200,000 50,000 0 0 0 0 0 0 TOTAL REVENUES 192,612 192,352 388,975 592,670 337,782 470,382 268,600 157,189 268,600 0

EXPENDITURES

OPERATIONS & MAINTENANCE
525-1910-425003 OTHER PROFESSIONAL FEES 139,304 153,995 179,370 196,781 204,551 237,132 275,000 104,350 275,000 0 525-1910-425012 SOFTWARE 15,266 44,251 20,333 26,290 8,936 56,567 60,000 30,267 60,000 0 * OPERATIONS & MAINTENANCE 154,570 198,246 199,703 223,071 213,487 293,699 335,000 134,617 335,000 0

CAPITAL OUTLAY
525-1910-441005 MACHINERY & EQUIP 0 24,001 2,438 26,608 5,790 22,538 45,000 10,732 45,000 0 525-1910-441006 COMPUTER & RELATED EQUIP 24,269 2,393 40,794 34,841 29,777 11,599 175,000 152,744 175,000 0 * CAPITAL OUTLAY 24,269 26,394 43,232 61,449 35,567 34,137 220,000 163,476 220,000 0 TOTAL EXPENDITURES 178,839 224,640 242,935 284,520 249,054 327,836 555,000 298,093 555,000 0 REVENUES OVER (UNDER) EXPENDITURES 13,773 (32,288) 146,040 308,150 88,728 142,546 (286,400) (140,904) (286,400) 0 FUND BALANCE - BEGINNING 92,654 106,427 74,139 220,179 528,329 617,057 759,603 759,603 759,603 FUND BALANCE - ENDING 106,427 74,139 220,179 528,329 617,057 759,603 473,203 618,699 473,203 FUND BALANCE 106,427 74,139 255,037 604,752 698,133 824,194 INVESTMENT IN CAPITAL ASSETS 0 0 (34,858) (76,423) (81,076) (64,591) FUND BALANCE - UNRESTRICTED 106,427 74,139 220,179 528,329 617,057 759,603 265
131
4/14/2025
VEHICLE REPLACEMENT FUND (530)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
530-1910-351100 INVESTMENT EARNINGS 1,529 1,192 1,652 1,697 3,319 4,421 1,200 2,632 1,200 0 530-1910-351101 UNREALIZED GAIN (LOSSES) 1,999 1,125 319 (8,916) (3,846) 5,503 600 5,343 600 0 530-1910-372500 SALE OF EQUIPMENT 4,172 0 62,398 1,300 15,187 70,204 0 2,800 0 0 535-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 0 150,000 0 0 0 0 530-1910-374120 ANNUAL CHARGE 50,610 50,610 50,609 50,518 50,610 50,610 50,519 25,305 50,610 91 TOTAL REVENUES 58,310 52,927 114,978 44,599 65,270 280,738 52,319 36,080 52,410 91

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
530-1910-441009 VEHICLES 69,466 81,381 2,076 12,551 55,085 172,007 100,000 152,828 155,000 55,000 * CAPITAL OUTLAY 69,466 81,381 2,076 12,551 55,085 172,007 100,000 152,828 155,000 55,000 TOTAL EXPENDITURES 69,466 81,381 2,076 12,551 55,085 172,007 100,000 152,828 155,000 55,000 REVENUES OVER (UNDER) EXPENDITURES (11,156) (28,454) 112,902 32,048 10,185 108,731 (47,681) (116,748) (102,590) (54,909) FUND BALANCE - BEGINNING 116,190 105,034 76,580 189,482 221,530 231,715 340,446 340,446 340,446 FUND BALANCE - ENDING 105,034 76,580 189,482 221,530 231,715 340,446 292,765 223,698 237,856 266
132
4/14/2025
FIRE EQUIPMENT REPLACEMENT FUND (532)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
532-1910-351100 INVESTMENT EARNINGS 8,442 13,579 7,178 3,588 6,079 8,002 2,500 776 2,500 0 532-1910-351101 UNREALIZED GAIN (LOSSES) 6,424 15,467 (15,407) (18,587) (5,488) 19,054 1,500 1,450 1,500 0 532-2210-372500 SALE OF EQUIPMENT 0 0 0 4,425 200 0 0 0 0 0 532-2210-392200 EQUIPMENT REPLACEMENT 400,000 100,000 100,000 100,000 100,000 100,000 100,000 50,000 100,000 0 532-1910-399110 TRANSFER IN 0 0 100,000 0 0 0 0 0 0 0
TOTAL REVENUES 414,866 129,046 191,771 89,426 100,791 127,056 104,000 52,226 104,000 0

EXPENDITURES
532-2210-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 0 532-2210-441005 MACHINERY AND EQUIPMENT 0 112,316 687,524 7,020 96,794 544,368 0 0 0 0 532-2210-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 0 112,316 687,524 7,020 96,794 544,368 0 0 0 0 REVENUES OVER (UNDER) EXPENDITURES 414,866 16,730 (495,753) 82,406 3,997 (417,312) 104,000 52,226 104,000 0 FUND BALANCE - BEGINNING 454,277 869,143 885,873 390,120 472,526 476,523 59,211 59,211 59,211 FUND BALANCE - ENDING 869,143 885,873 390,120 472,526 476,523 59,211 163,211 111,437 163,211 267
133
4/14/2025
PERS LIABILITY FUND (535)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
535-1910-351100 INVESTMENT EARNINGS 35,967 39,463 27,404 23,416 32,098 43,644 18,000 14,260 18,000 0 535-1910-351101 UNREALIZED GAIN (LOSSES) 36,666 42,257 (32,029) (106,241) (54,852) 52,425 10,000 85,524 10,000 0 535-1910-374120 ANNUAL CHARGE 0 0 0 (181,498) 2,609,536 2,342,762 2,359,536 1,142,342 2,359,536 0 535-1910-399467 TRANSFER FROM PENSION DEBT SERVICE 0 0 0 0 0 0 55,667 55,778 55,777 535-1910-399110 TRANSFER FROM GENERAL FUND 350,000 200,000 166,000 855,000 0 0 0 0 0 0 TOTAL REVENUES 422,633 281,720 161,375 590,677 2,586,782 2,438,831 2,443,203 1,297,904 2,443,313 0

EXPENDITURES

OPERATIONS & MAINTENANCE
535-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 2,281,051 2,210,754 2,282,000 2,619,425 2,620,000 338,000 * OPERATIONS & MAINTENANCE 0 0 0 2,281,051 2,210,754 2,282,000 2,619,425 2,620,000 338,000

INTERFUND TRANSFERS
535-1910-499110 TRANSFERS OUT 184,996 185,000 0 0 545,000 250,000 375,000 187,500 411,000 36,000 TOTAL EXPENDITURES 184,996 185,000 0 0 2,826,051 2,460,754 2,657,000 2,806,925 3,031,000 374,000 REVENUES OVER (UNDER) EXPENDITURES 237,637 96,720 161,375 590,677 (239,269) (21,923) (213,797) (1,509,021) (587,687) (374,000) FUND BALANCE - BEGINNING 2,425,941 2,663,578 2,760,298 2,921,673 3,512,350 3,273,081 3,251,158 3,251,158 3,251,158 FUND BALANCE - ENDING 2,663,578 2,760,298 2,921,673 3,512,350 3,273,081 3,251,158 3,037,361 1,742,137 2,663,471 268
134
4/14/2025
FACILITY MAINTENANCE FUND (540)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
540-1910-351100 INVESTMENT EARNINGS 15,477 19,615 20,542 14,047 16,044 24,756 8,000 18,371 8,000 0 540-1910-351101 UNREALIZED GAIN (LOSSES) 18,145 32,623 (18,424) (57,764) (29,522) 15,567 4,000 50,970 4,000 0 540-1910-374120 MISCELLANEOUS 0 0 0 0 0 69,962 0 0 0 0
540-1910-399110 TRANSFER FROM GENERAL FUND 350,000 512,500 1,110,000 550,000 400,000 625,000 0 0 0 0 TOTAL REVENUES 383,622 564,738 1,112,118 506,283 386,522 735,285 12,000 69,341 12,000 0

EXPENDITURES

OPERATIONS & MAINTENANCE
540-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY 0
540-1910-441005 MACHINERY AND EQUIPMENT 79,903 14,800 18,522 39,583 12,693 8,286 20,000 5,663 20,000 0 540-1910-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 27,091 0 60,000 0 60,000 0 540-1910-442001 CAPITAL PROJECTS
CP1809 PARKING LOT - THIRD & E 41,593 0 0 0 0 0 0 0 0 0 CP1819 POLICE/CITY HALL REMODEL 59,816 14,503 132,030 1,938,509 9,260 47,241 0 0 0 0 CP2125 COUNCIL CHAMBERS EXTERIOR 0 0 0 0 0 0 100,000 0 100,000 0 CP2126 PARKS YARD - 4TH STREET 0 0 0 0 0 0 200,000 0 200,000 0 CP2127 POOL PARKING - N YOSEMITE 0 0 0 0 0 13,250 236,750 185,409 236,750 0 CP2317 VEHICLE CHARGING STATION 0 0 0 0 0 25,350 25,000 22,700 25,000 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 155,000 0 206,000 51,000 CP2326 FIRE STATION 28 BUILDING & SITE IMP 0 0 0 0 0 123,071 21,929 0 21,929 0 CP2327 ANIMAL SHELTER DESIGN 0 0 0 0 0 3,338 196,662 0 196,662 0 CP2402 THIRD AVE PARKING LOT (OAK VALLEY) 0 0 0 0 0 0 0 0 0 0 CP2403 POOL EQUIPMENT MAINTENANCE 0 0 0 0 0 0 80,000 65,607 80,000 0 CP2409 POLICE/CITY HALL ROOF 0 0 0 0 0 0 160,000 156,965 160,000 0 CP2514 COMMUNITY CENTER EXTERIOR PAINTING 0 0 0 0 0 0 80,000 0 80,000 0 CP2515 YOUTH BUILDING IMPROVEMENTS 0 0 0 0 0 0 80,000 0 80,000 0 CP2523 COMMUNITY CENTER CHAIRS 0 0 0 0 0 0 0 0 25,000 25,000 * CAPITAL OUTLAY 209,373 29,303 150,552 1,978,092 49,044 220,536 1,415,341 436,344 1,491,341 0 TOTAL EXPENDITURES 209,373 29,303 150,552 1,978,092 49,044 220,536 1,415,341 436,344 1,491,341 0 REVENUES OVER (UNDER) EXPENDITURES 174,249 535,435 961,566 (1,471,809) 337,478 514,749 (1,403,341) (367,003) (1,479,341) 0 FUND BALANCE - BEGINNING 1,375,049 1,549,298 2,084,733 3,046,299 1,574,490 1,911,968 2,426,717 2,426,717 2,426,717 FUND BALANCE - ENDING 1,549,298 2,084,733 3,046,299 1,574,490 1,911,968 2,426,717 1,023,376 2,059,714 947,376 269
135
4/14/2025
EQUIPMENT REPLACEMENT FUND (542)

REVENUES
542-1910-351100 INVESTMENT EARNINGS 1,773 1,229 44 535 1,043 1,704 50 359 50 0 542-1910-351101 UNREALIZED GAIN (LOSSES) 14 156 (161) (35) (379) (535) 0 940 0 0 542-1910-372500 SALE OF EQUIPMENT 4,100 0 0 0 0 0 0 0 0 0 542-1910-390100 REPAYMENT OF CITY ADVANCE 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 5,887 1,385 (117) 500 664 1,169 50 1,299 50 0

EXPENDITURES
CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0

TRANSFERS & OTHER
542-2110-499545 POLICE EQUIPMENT REPLACEMENT 13,000 13,000 6,000 0 0 0 37,000 37,000 37,000 0 TOTAL EXPENDITURES 13,000 13,000 6,000 0 0 0 37,000 37,000 37,000 0 REVENUES OVER (UNDER) EXPENDITURES (7,113) (11,615) (6,117) 500 664 1,169 (36,950) (35,701) (36,950) 0 FUND BALANCE - BEGINNING 81,642 74,529 62,914 56,797 57,297 57,961 59,130 59,130 59,130 FUND BALANCE - ENDING 74,529 62,914 56,797 57,297 57,961 59,130 22,180 23,429 22,180 Fund Balance 74,529 62,914 56,797 57,297 57,961 59,130
Less Reserved for Loan to Redevelopment Agency (69,134) (56,250) (56,250) (47,782) (34,634) (21,789) Unreserved Balance 5,395 6,664 547 9,515 23,327 37,341
270
136
4/14/2025
POLICE EQUIPMENT FUND (545)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
545-1910-351100 INVESTMENT EARNINGS 2,626 2,615 730 63 65 538 50 1,312 50 0 545-1910-351101 UNREALIZED GAIN (LOSSES) 1,411 970 (2,229) (592) (89) (609) 0 1,138 0 0 545-2110-380810 DONATION 0 0 2,500 0 1,488 0 0 2,394 0 0 545-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 0 100,000 0 0 0 0 545-2110-399113 TRANSFER FROM POLICE RESERVES FUND 0 0 0 0 0 0 0 0 0 0 545-2110-399542 TRANSFER FROM EQUIPMENT FUND 13,000 13,000 6,000 0 0 0 37,000 37,000 37,000 0 545-2110-392200 EQUIPMENT REPLACEMENT 23,500 26,500 26,500 26,500 26,500 36,500 36,500 18,250 36,500 0 545-2110-361100 FEDERAL GRANT 3,355 3,823 0 0 0 0 0 0 0 0 TOTAL REVENUES 43,892 46,908 33,501 25,971 27,964 136,429 73,550 60,094 73,550 0

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
545-2110-441005 MACHINERY AND EQUIPMENT 10,345 240,058 113,065 27,625 14,383 5,072 20,000 8,272 53,000 33,000 545-2110-441006 COMPUTER AND RELATED EQUIP 4,361 5,237 3,721 5,437 0 0 7,000 3,098 7,000 0 * CAPITAL OUTLAY 14,706 245,295 116,786 33,062 14,383 5,072 27,000 11,370 60,000 33,000 TOTAL EXPENDITURES 14,706 245,295 116,786 33,062 14,383 5,072 27,000 11,370 60,000 33,000 REVENUES OVER (UNDER) EXPENDITURES 29,186 (198,387) (83,285) (7,091) 13,581 131,357 46,550 48,724 13,550 (33,000) FUND BALANCE - BEGINNING 260,705 289,891 91,504 8,219 1,128 14,709 146,066 146,066 146,066 FUND BALANCE - ENDING 289,891 91,504 8,219 1,128 14,709 146,066 192,616 194,790 159,616 271
137
4/14/2025
PARKS REPLACEMENT FUND (549)
2024-25 2024-25
Adopted 2024-25 Proposed
2013/142018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
549-1910-351100 INVESTMENT EARNINGS 2,467 6,970 6,548 8,665 19,676 30,033 5,000 22,497 5,000 0 549-1910-351101 UNREALIZED GAIN (LOSSES) 1,343 9,655 (5,052) (39,595) (30,660) 13,703 3,000 50,604 3,000 0 549-7210-320403 STATE GRANT 0 0 0 0 0 20,000 0 0 0 0
549-7210-374120 PARK IN LIEU 0 0 0 0 0 240,773 0 0 0 0
549-7210-392300 EQUIPMENT REPLACEMENT 0 0 0 0 0 0 0 0 0 0 549-7210-380810 DONATION 0 0 0 0 0 6,940 0 0 0 0
549-1910-399110 TRANSFER FROM GENERAL FUND 225,000 302,500 585,000 510,000 861,000 950,000 0 0 0 0 TOTAL REVENUES 228,810 319,125 586,496 479,070 850,016 1,261,449 8,000 73,101 8,000 0

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
549-7919-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 4,560 0 0 0 0 549-7219-442001 CAPITAL PROJECTS 109,980 100,459 45,040 0 CP2108 FLAG POLE - YOSEMITE & G 0 0 0 8,290 0 0 0 0 0 0 CP2111 PLAYGROUND - COTTLESWOOD PARK 0 0 0 0 0 244,154 0 0 0 0 CP2116 FENCE PROJECT (KERR, COTTLES) 0 0 0 36,750 0 0 0 0 0 0 CP2128 TREE MAINTENANCE 0 0 0 31,748 15,150 32,175 0 3,379 0 0 CP2201 DORADA PARK RESTROOMS 0 0 0 0 94,073 54,987 0 0 0 0 CP2220 PLAYGROUND - FISH PARK 0 0 0 0 321,891 0 0 0 0 0 CP2311 COMMUNITY SPORTS .FIELDS 0 0 0 0 0 132,238 367,762 117,762 367,762 0 CP2328 LANDSCAPE EQUIPMENT 0 0 0 0 0 273,482 110,000 13,608 110,000 0 CP2329 TL DAVIS IRRIGATION DESIGN 0 0 0 0 0 0 15,000 0 15,000 0 CP2330 MAGG AVE DOG PARK 0 0 0 0 0 14,178 0 0 0 0
CP2401 BRENNAN PARK REHABILITATION 0 0 0 0 0 4,960 295,040 4,500 350,000 54,960 CP2404 COTTLESWOOD PARK PLAN 0 0 0 0 0 4,607 2,333 1,718 2,333 0 CP2414 KERR PARK LIGHTING 0 0 0 0 0 0 350,000 0 350,000 0 CP2507 GILBERT PARK RESTROOMS 0 0 0 0 0 0 350,000 0 350,000 0 CP2511 BURCHELL HILL PLAYGROUND 0 0 0 0 0 0 50,000 0 50,000 0 CP2512 RIVER AVE PLAYGROUND 0 0 0 0 0 0 50,000 0 50,000 0 CP2513 VALLEY VEIW PARK IMPROVEMENTS 0 0 0 0 0 0 50,000 0 50,000 0 CP2520 T.L. DAVIS LIGHTS 0 0 0 0 0 0 250,000 0 250,000 0 * CAPITAL OUTLAY 0 109,980 100,459 76,788 431,114 765,341 1,890,135 140,967 1,945,095 54,960 TOTAL EXPENDITURES 0 109,980 100,459 76,788 431,114 765,341 1,890,135 140,967 1,945,095 54,960 REVENUES OVER (UNDER) EXPENDITURES 228,810 209,145 486,037 402,282 418,902 496,108 (1,882,135) (67,866) (1,937,095) (54,960) FUND BALANCE - BEGINNING 235,000 463,810 672,955 1,158,992 1,561,274 1,980,176 2,476,284 2,476,284 2,476,284 FUND BALANCE - ENDING 463,810 672,955 1,158,992 1,561,274 1,980,176 2,476,284 594,149 2,408,418 539,189 272
138
4/14/2025
LLMD LANDSCAPE MAINTENANCE FUND (565)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
565-1910-351100 INVESTMENT EARNINGS 345 85 419 435 1,111 1,182 200 517 200 0 565-1910-351101 UNREALIZED GAIN (LOSSES) 184 1,105 (918) (436) 65 0 25 0 25 0 565-7215-361100 FEDERAL GRANT - COVID 19 0 0 10,120 0 0 0 0 0 0 0 565-7215-374120 MAINTENANCE CHARGE 391,017 391,017 392,534 391,017 391,017 391,017 391,017 195,509 391,017 0 565-1910-399110 TRANSFER FROM GENERAL FUND 50,000 50,000 0 50,000 50,000 150,000 50,000 25,000 50,000 0 TOTAL REVENUES 441,546 442,207 402,155 441,016 442,193 542,199 441,242 221,026 441,242 0

EXPENDITURES

SALARIES & BENEFITS
565-7215-410000 SALARIES 201,445 240,359 257,941 253,736 202,685 356,456 262,630 153,704 262,630 0 565-7215-410005 SALARIES - PART-TIME 0 0 0 11,663 0 0 78,063 0 78,063 0 565-7215-410007 OVERTIME SALARIES 3,760 6,630 1,260 1,908 2,720 5,667 10,000 826 10,000 0 565-7215-410013 CONTRACT EMPL. SALARIES 14,055 21,358 0 0 0 0 0 0 0 0 565-7215-414001 RETIREMENT 12,687 11,666 14,088 14,097 15,403 21,499 21,372 9,867 21,372 0 565-7215-414002 HEALTH INSURANCE 61,299 60,178 66,336 58,055 50,795 68,072 59,917 27,420 59,917 0 565-7215-414003 WORKERS COMPENSATION INS 27,095 31,811 30,960 32,656 26,733 46,969 46,197 20,987 46,197 0 565-7215-414004 SOCIAL SECURITY/MEDICARE 2,734 5,872 3,466 3,899 3,000 5,021 4,717 2,144 4,717 0 565-7215-414006 STATE UNEMPLOYMENT 3,107 3,532 2,707 3,111 1,120 2,831 1,778 438 1,778 0 565-7215-414008 LIFE INSURANCE 307 284 306 288 211 255 204 93 204 0 * SALARIES & BENEFITS 326,489 381,690 377,064 379,413 302,667 506,770 484,878 215,479 484,878 0

OPERATIONS & MAINTENANCE
565-7215-416002 TRAINING 50 500 0 195 150 0 500 0 500 0 565-7215-424003 CELL PHONES & PAGERS 1,725 2,606 2,263 1,883 2,408 2,831 2,500 1,864 2,500 0 565-7215-424002 EQUIPMENT MAINTENANCE 0 0 0 0 0 9,079 9,028 2,722 9,028 0 565-7215-425003 CONTRACT SERVICES 1,655 990 410 537 0 2,080 2,500 1,215 2,500 0 565-7215-425016 UNIFORM/LAUNDRY SERVICE 3,269 4,416 3,252 3,709 7,682 9,012 8,000 4,195 8,000 0 565-7215-427006 GENERAL SUPPLIES 21,023 12,923 13,538 13,511 9,559 6,546 8,500 4,931 8,500 0 565-7215-427022 FUEL & OIL 13,368 15,364 15,043 17,941 20,376 17,887 22,972 8,228 22,972 0 565-7215-427009 WEED ABATEMENT 0 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 41,090 36,799 34,506 37,776 40,175 47,435 54,000 23,155 54,000 0

CAPITAL OUTLAY
565-7215-441006 MACHINERY & EQUIP 31,712 4,808 17,363 6,962 13,226 0 0 0 0 0 565-7215-441009 VEHICLES 6,362 0 0 0 0 0 0 0 0 0
* CAPITAL OUTLAY 38,074 4,808 17,363 6,962 13,226 0 0 0 0 0

INTER DEPARTMENTAL CHARGES
565-7215-480009 FLEET MAINTENANCE CHARGE 7,011 2,606 7,317 5,549 7,176 8,671 18,260 9,130 18,260 0 * INTER DEPARTMENTAL CHARGES 7,011 2,606 7,317 5,549 7,176 8,671 18,260 9,130 18,260 0 TOTAL EXPENDITURES 412,664 425,903 436,250 429,700 363,244 562,876 557,138 247,764 557,138 0 REVENUES OVER (UNDER) EXPENDITURES 28,882 16,304 (34,095) 11,316 78,949 (20,677) (115,896) (26,738) (115,896) 0 FUND BALANCE - BEGINNING 2,923 31,805 48,109 14,014 25,330 104,279 25,330 25,330 83,602 FUND BALANCE - ENDING 31,805 48,109 14,014 25,330 104,279 83,602 (90,566) (1,408) (32,294) 273
139
4/14/2025
FLEET MAINTENANCE FUND (570)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
570-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
570-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 570-4120-374120 MAINTENANCE CHARGE 111,658 85,313 100,310 107,071 118,667 166,851 451,610 225,805 463,610 TOTAL REVENUES 111,658 85,313 100,310 107,071 118,667 166,851 451,610 225,805 463,610

SALARIES & BENEFITS
570-4120-410000 SALARIES 44,053 41,672 46,823 51,011 54,238 58,474 151,706 72,344 151,706 570-4120-410007 OVERTIME SALARIES 457 24 0 53 103 1,000 1,000 205 1,000 570-4120-414001 RETIREMENT 17,218 15,730 17,793 24,610 28,240 29,917 42,371 18,786 42,371 570-4120-414002 HEALTH INSURANCE 8,826 8,889 8,423 10,233 11,645 13,279 32,180 14,597 32,180 570-4120-414003 WORKERS COMPENSATION INS 6,250 5,511 5,941 6,345 6,582 6,082 19,061 8,756 19,061 570-4120-414004 SOCIAL SECURITY/MEDICARE 629 563 642 673 688 727 1,946 919 1,946 570-4120-414005 LONG TERM DISABILITY INS. 0 0 0 0 6 153 306 190 306 570-4120-414006 STATE UNEMPLOYMENT 326 326 100 207 172 194 448 (6) 448 570-4120-414008 LIFE INSURANCE 47 48 39 41 38 125 224 104 224 * SALARIES & BENEFITS 77,806 72,763 79,761 93,173 101,712 109,951 249,242 115,895 249,242

OPERATIONS & MAINTENANCE
570-4120-416002 TRAINING 0 0 32 383 95 500 500 0 500
570-4120-420004 CELL PHONE 826 975 872 864 870 1,500 2,000 441 2,000 570-4120-424001 BUILDINGS MAINTENANCE 735 0 3,178 0 947 20,000 24,000 180 24,000 570-4120-424002 EQUIPMENT MAINTENANCE 6,598 3,313 945 3,922 2,879 5,500 6,500 356 6,500 570-4120-425003 CONTRACT SERVICES 2,361 1,194 2,090 914 1,282 4,500 9,000 804 15,000 570-4120-425016 UNIFORM/LAUNDRY SERVICE 2,799 748 13 366 0 1,900 2,300 281 2,300 570-4120-427006 GENERAL SUPPLIES 1,561 2,324 5,086 3,253 4,315 6,500 95,000 74,824 118,750 570-4120-427022 FUEL & OIL 1,812 1,342 951 1,310 1,393 2,500 3,000 867 3,000 * OPERATIONS & MAINTENANCE 16,692 9,896 13,167 11,012 11,781 42,900 142,300 77,753 172,050

CAPITAL OUTLAY
570-4120-441005 MACHINERY AND EQUIPMENT 14,595 2,654 5,117 2,691 4,584 5,500 8,000 5,179 8,000 570-4120-441006 COMPUTER AND RELATED EQUIP 2,565 0 2,265 195 590 8,500 5,000 0 5,000 * CAPITAL OUTLAY 17,160 2,654 7,382 2,886 5,174 14,000 13,000 5,179 13,000 TOTAL EXPENDITURES 111,658 85,313 100,310 107,071 118,667 166,851 404,542 198,827 434,292 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 47,068 26,978 29,318 FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 47,068 26,978 29,318
274
140
4/14/2025
SEWER SRF LOAN RESERVE FUND (620)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
620-1910-351100 INVESTMENT EARNINGS 9,185 11,787 9,896 8,718 14,901 23,307 5,000 12,067 5,000 0 620-1910-351101 UNREALIZED GAIN (LOSSES) 9,304 15,395 (8,837) (43,922) (17,319) 17,284 4,000 33,921 4,000 0 620-4152-399622 TRANSFER IN 116,508 116,508 116,508 116,508 116,508 0 0 0 0 0 TOTAL REVENUES 134,997 143,690 117,567 81,304 114,090 40,591 9,000 45,988 9,000 0

EXPENDITURES
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 134,997 143,690 117,567 81,304 114,090 40,591 9,000 45,988 9,000 0 FUND BALANCE - BEGINNING 587,632 722,629 866,319 983,886 1,065,190 1,179,280 1,219,871 1,219,871 1,219,871 FUND BALANCE - ENDING 722,629 866,319 983,886 1,065,190 1,179,280 1,219,871 1,228,871 1,265,859 1,228,871 275
141
4/14/2025
SEWER CAPITAL REPLACEMENT FUND (621) 2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
621-1910-351100 INVESTMENT EARNINGS 86,154 119,530 105,507 100,605 154,507 185,737 50,000 92,612 50,000 0 621-1910-351101 UNREALIZED GAIN (LOSSES) 84,260 153,642 (77,432) (514,416) (99,176) 241,598 40,000 261,424 40,000 0 621-4152-399622 TRANSFER FROM SEWER FUND 3,000,000 3,000,000 3,000,000 4,000,000 4,000,000 2,000,000 0 0 0 0 TOTAL REVENUES 3,170,414 3,273,172 3,028,075 3,586,189 4,055,331 2,427,335 90,000 354,036 90,000 0

EXPENDITURES
621-4151-441002 IMPROVEMENTS TO LAND 0 0 0 0 0 6,256 115,000 0 115,000 0 621-4151-441003 BUILDING IMPROVEMENTS 432 0 3,740 1,773 7,252 1,748 50,000 0 50,000 0 621-4151-441005 MACHINERY AND EQUIPMENT 0 0 39,557 6,212 157,286 103,439 955,000 0 955,000 0 621-4151-441006 COMPUTER AND RELATED EQUIP 0 1,666 22,713 0 0 0 7,000 0 7,000 0 621-4151-441009 VEHICLES 0 0 0 0 0 0 55,000 0 55,000 0
621-4152-441005 MACHINERY AND EQUIPMENT 44,760 8,581 53,761 34,293 4,658 6,095 180,000 170,047 380,000 200,000 621-4152-441006 COMPUTER AND RELATED EQUIP 0 3,991 0 842 2,568 620 25,000 0 25,000 0 621-4152-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 0 35,000 0 35,000 0 621-4152-441009 VEHICLES 0 468,015 0 64,986 64,983 88,859 100,000 69,692 100,000 0 621-4159-442001 CAPITAL PROJECTS 825,235 35,704 633,708 1,415,360 526,763 146,936 0 0 0 0 CP1516 SEWER RIVER CROSSING 36,009 167,534 240,211 694,613 4,165,850 2,214,563 0 2,932 0 0 CP1803 S. WILLOWOOD REPLACEMENT 688 0 23,885 0 4,552 0 330,687 0 330,687 0 CP1913 OLIVE STREET 0 0 0 0 113,666 240,499 45,835 0 45,835 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 0 139,588 0 110,412 0 110,412 0 CP2203 SCADA UPGRADES 0 0 0 0 0 80,700 544,300 6,555 544,300 0 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 0 0 504,605 4,625 265,770 0 265,770 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 0 57 237,476 237,467 393 237,467 0 CP2218 J ST (YOSEMITE - FIRST) 0 0 0 0 0 251,038 0 2,810 0 0 CP2304 9TH AVE AND E ST 0 0 0 0 0 0 20,000 0 20,000 0
CP2305 WWTP-AERATION PONDS SILT REMOVAL 0 0 0 0 9,089 (2,475) 693,386 310,689 693,386 0 CP2306 WWTP - PERC POND VALVING - DESIGN 0 0 0 0 24,226 (7,755) 33,529 0 33,529 0 CP2307 WWTP - POND 9,10,11 LATERAL INSTALL 0 0 0 0 0 0 500,000 0 500,000 0 CP2313 PW YARD GENEATOR 0 0 0 0 0 0 50,000 0 50,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 0 150,000 0 154,000 4,000 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 1,000,000 11,600 1,000,000 0 CP2405 RECYCLED WATER PROJECT 0 0 0 0 0 0 500,000 3,068 500,000 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 0 131,250 113,154 161,000 29,750 CP2411 MOBILE GENERATOR 0 0 0 0 0 0 90,000 88,661 90,000 0 CP2412 WWTP DRIVEWAY RESURFACING 0 0 0 0 0 0 40,000 0 40,000 0 CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 0 25,000 0 25,000 0 CP2505 N 7TH STREET 0 0 0 0 0 0 0 0 67,000 67,000
CP2508 SIERRA AVE FORCE MAIN REPAIR 0 0 0 0 0 0 500,000 0 500,000 0 CP2521 B STREET SEWER LINE REPLACE 0 0 0 0 0 0 0 0 72,000 72,000 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 0 0 0 214,000 214,000 TOTAL EXPENDITURES 907,124 1,722,594 1,017,575 2,218,079 5,725,143 3,372,624 6,789,636 779,601 7,376,386 586,750 REVENUES OVER (UNDER) EXPENDITURES 2,263,290 1,550,578 2,010,500 1,368,110 (1,669,812) (945,289) (6,699,636) (425,565) (7,286,386) (586,750) FUND BALANCE - BEGINNING 4,893,060 7,156,350 8,706,928 10,717,428 12,085,538 10,415,726 9,470,437 9,470,437 9,470,437 FUND BALANCE - ENDING 7,156,350 8,706,928 10,717,428 12,085,538 10,415,726 9,470,437 2,770,801 9,044,872 2,184,051 276
142
4/14/2025
SEWER CAPITAL REPLACEMENT FUND (621) 2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment Preliminary List of Future Projects in need of Funding
S-K1 Assess - Lower Kimball Trunk 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 S-M1 Assess - Maple Trunk 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 S-O1 Assess - Lower Oak Trunk 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 SPS-P03 Access Hatch Replacements 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 SPS-P04 S. Willowood PS Replacement 25,500 25,500 25,500 25,500 25,500 25,500 25,500 25,500 25,500 SPS-P05 Mechanical Improvements 527,400 527,400 527,400 527,400 527,400 527,400 527,400 527,400 527,400 SPS-P06 Civil Site Improvements 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 WW-1 Security Improvements 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 WW-10 Sludge Drying Bed Liner - 3 0 0 0 0 0 0 169,000 169,000 169,000 WW-2 Sludge Drying Bed Liner - 1 0 0 0 0 0 0 169,000 169,000 169,000 WW-3 Secondary Clarifier 1 Mechanism 375,000 375,000 375,000 375,000 375,000 375,000 375,000 375,000 375,000 WW-4 Standby Power 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 WW-5 Addition of Dewatering Press 375,000 375,000 375,000 375,000 375,000 375,000 375,000 375,000 375,000 WW-7 Hydrants at Aeration Basins 112,500 112,500 112,500 112,500 112,500 112,500 112,500 112,500 112,500 WW-8 Aeration Basin Air Piping 137,500 137,500 137,500 137,500 137,500 137,500 137,500 137,500 137,500 WW-9 Emergency Storage Ponds 1,308,000 1,308,000 1,308,000 1,308,000 1,308,000 1,308,000 1,308,000 1,308,000 1,308,000 5,511,400 6,711,400 9,711,400 9,711,400 9,711,400 9,711,400 4,049,400 4,049,400 4,049,400 277
143
4/14/2025
SEWER OPERATIONS FUND (622)
SUMMARY OF REVENUES AND EXPENDITURES 2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
622-1910-351100 INVESTMENT EARNINGS 67,703 68,239 44,551 25,736 15,155 10,220 25,000 406 25,000 0 622-1910-351101 UNREALIZED GAIN (LOSSES) 77,350 79,709 (61,177) (127,549) 50,165 18,905 10,000 15,022 10,000 0 622-4152-350308 RENT - FIFTH & J STREETS 0 0 0 0 15,000 36,000 0 18,000 0 0 622-4152-361100 FEDERAL GRANT - COVID 19 0 0 27,379 0 0 0 0 0 0 0 622-4152-378100 SEWER CONNECTION-INSTALL 50,225 5,175 76,175 6,850 27,745 48,815 50,000 15,625 50,000 0 622-4152-378200 SEWER MAINTENANCE & OPERA 6,886,295 6,922,536 6,969,501 7,084,815 7,061,277 6,937,159 7,100,000 3,271,377 7,100,000 0 622-4152-378300 MISCELLANEOUS REVENUE 0 0 2,500 2,000 0 2,664 0 0 0 0 TOTAL REVENUES 7,081,573 7,075,659 7,058,929 6,991,852 7,169,342 7,053,763 7,185,000 3,320,430 7,185,000 0

EXPENDITURES - BY DIVISION
STORM DRAINS 35,668 47,469 32,110 46,350 42,308 76,876 82,460 33,576 82,460 0 WW CONTROL PLANT 1,215,320 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 2,101,660 913,703 2,101,660 0 SEWER LINE MAINTENANCE 1,298,439 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 2,000,371 913,972 2,040,371 40,000 SEWER ADMINISTRATION 670,825 683,145 756,207 847,910 940,530 1,074,332 1,056,044 626,960 1,063,044 7,000 DEBT SERVICE 0
622-4158-451001 PRINCIPAL 173,652 173,652 180,560 0 0 0 0 0 0 0 622-4158-451002 INTEREST 14,603 6,124 3,247 0 0 0 0 0 0 0 622-4158-453001 PRINCIPAL (SRF LOAN) 533,347 545,393 558,253 571,947 796,495 932,916 956,239 956,239 956,239 0 622-4158-453002 INTEREST (SRF Loan) 296,193 282,608 280,335 266,379 252,081 232,168 208,845 208,845 208,845 0 INTERFUND TRANSFERS 0
622-4158-499620 SRF RESERVE FUND 116,508 116,508 116,508 116,508 116,508 0 0 0 0 0 622-4158-499621 SEWER CAPITAL REPLACEMENT FUND 3,000,000 3,000,000 3,000,000 4,000,000 4,000,000 2,000,000 0 0 0 0 CAPITALIZED EQUIPMENT (11,384) (28,097) (23,340) (4,963) (75,033) (455,303) 0 0 0 0 TOTAL EXPENDITURES 7,343,171 7,306,317 7,567,233 8,635,123 9,212,846 7,180,506 6,405,619 3,653,295 6,452,619 47,000 REVENUES OVER (UNDER) EXPENDITURES (261,598) (230,658) (508,304) (1,643,271) (2,043,504) (126,743) 779,381 (332,865) 732,381 (47,000) FUND BALANCE - BEGINNING (UNRESTRICTED) 5,455,443 5,193,845 4,963,187 4,454,883 2,811,612 768,108 641,365 641,365 641,365 FUND BALANCE - ENDING (UNRESTRICTED) 5,193,845 4,963,187 4,454,883 2,811,612 768,108 641,365 1,420,746 308,500 1,373,746 FUND BALANCE 15,401,916 15,852,876 17,084,901 17,026,874 21,530,102 26,090,258 INVESTMENT IN CAPITAL ASSETS (10,196,414) (10,868,843) (12,577,710) (14,145,885) (20,673,706) (25,448,893) FUND BALANCE (UNRESTRICTED) 5,205,502 4,984,033 4,507,191 2,880,989 856,396 641,365 278
144
4/14/2025
SEWER SANITATION FUND (622)
2024-25 2024-25
STORM DRAINS (4150) Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

OPERATIONS & MAINTENANCE
622-4150-420001 ELECTRIC 15,281 12,267 7,779 10,505 11,604 15,170 13,000 4,630 13,000 0 622-4150-424001 BUILDINGS 0 128 0 784 58 498 1,000 0 1,000 0 622-4150-425003 CONTRACT SERVICES 14,675 28,186 19,466 32,062 20,429 51,084 53,068 22,921 53,068 0 622-4150-427006 GENERAL SUPPLIES 1,372 2,033 3,055 1,319 5,797 9,896 10,000 5,116 10,000 0 622-4150-427009 WEED ABATEMENT 4,340 4,855 1,810 1,680 4,420 228 5,392 909 5,392 0 * OPERATIONS & MAINTENANCE 35,668 47,469 32,110 46,350 42,308 76,876 82,460 33,576 82,460 0 TOTAL 35,668 47,469 32,110 46,350 42,308 76,876 82,460 33,576 82,460 0 279
145
4/14/2025
2024-25 2024-25
SEWER SANITATION FUND (622) Adopted 2024-25 Proposed
WW CONTROL PLANT (4151) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
622-4151-410000 SALARIES 271,620 319,866 343,495 318,016 459,555 487,909 581,381 273,671 581,381 0 622-4151-410007 OVERTIME SALARIES 3,070 3,855 2,798 4,995 2,531 20,045 3,000 16,668 3,000 0 622-4151-410005 SALARIES - PART-TIME 0 0 0 0 0 0 0 0 0 0 622-4151-414001 RETIREMENT 64,736 76,029 100,589 105,175 128,129 122,441 151,513 64,362 151,513 0 622-4151-414002 HEALTH INSURANCE 65,444 66,147 69,871 67,825 84,371 88,763 124,666 52,679 124,666 0 622-4151-414003 WORKERS COMPENSATION INS 39,005 38,526 41,888 37,607 55,822 63,674 76,622 37,198 76,622 0 622-4151-414004 SOCIAL SECURITY/MEDICARE 3,873 4,088 4,460 4,672 5,904 6,827 8,531 3,952 8,531 0 622-4151-414005 LONG TERM DISABILITY INS. 151 144 70 169 209 307 306 187 306 0 622-4151-414006 STATE UNEMPLOYMENT 2,648 2,482 2,509 1,674 2,085 1,657 2,016 448 2,016 0 622-4151-414007 DEFERED COMPENSATION 0 0 0 0 0 0 688 0 688 0 622-4151-414008 LIFE INSURANCE 344 333 351 379 468 443 537 234 537 0 * SALARIES & BENEFITS 450,891 511,470 566,031 540,512 739,074 792,066 949,260 449,399 949,260 0

OPERATIONS & MAINTENANCE
622-4151-416002 TRAINING 1,748 570 0 1,259 1,202 2,017 3,500 861 3,500 0 622-4151-416005 MEMBERSHIPS 877 526 631 0 0 0 1,000 0 1,000 0 622-4151-420001 ELECTRIC 265,739 238,142 253,936 262,574 256,982 290,039 290,000 107,179 290,000 0 622-4151-420003 TELEPHONE 0 0 0 0 0 0 500 0 500 0
622-4151-420004 CELL PHONES 3,468 4,142 3,875 4,427 3,725 4,054 4,000 2,233 4,000 0 622-4151-424001 BUILDINGS MAINT 2,650 3,703 2,593 6,476 217 3,227 3,500 1,800 3,500 0 622-4151-424002 EQUIPMENT MAINT 91,384 65,856 115,945 54,028 98,634 149,898 175,000 107,182 175,000 0 622-4151-425003 CONTRACT SERVICES 287,960 269,203 239,028 298,611 297,047 239,299 375,000 131,644 375,000 0 622-4151-425009 TECHNOLOGY SUPPORT 9,167 0 0 0 0 0 0 0 0 0 622-4151-425016 UNIFORM/LAUNDRY SERVICE 5,432 10,453 4,164 4,458 7,509 11,437 18,500 7,747 18,500 0 622-4151-427001 OFFICE SUPPLIES 1,046 357 314 519 845 2,238 3,250 1,792 3,250 0 622-4151-427006 GENERAL SUPPLIES 78,202 68,540 79,656 84,728 110,796 142,978 210,000 79,270 210,000 0 622-4151-427009 WEED ABATEMENT 3,920 6,114 6,320 9,095 10,563 11,732 26,000 6,066 26,000 0 622-4151-427022 FUEL & OIL 3,483 8,075 5,624 7,313 12,818 10,970 14,000 4,653 14,000 0 622-4151-429000 POSTAGE 2 67 0 0 0 120 850 227 850 0
* OPERATIONS & MAINTENANCE 755,078 675,748 712,086 733,488 800,338 868,009 1,125,100 450,654 1,125,100 0

INTER DEPARTMENTAL CHARGES
622-4151-480006 INFORMATION TECH CHARGE 8,000 8,000 8,000 12,000 12,000 12,000 12,000 6,000 12,000 0 622-4151-480009 FLEET MAINTENANCE CHARGE 1,351 1,283 2,530 5,541 3,803 10,781 15,300 7,650 15,300 0 * INTER DEPARTMENTAL CHARGES 9,351 9,283 10,530 17,541 15,803 22,781 27,300 13,650 27,300 0 # TOTAL 1,215,320 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 2,101,660 913,703 2,101,660 0 # 280
146
4/14/2025
2024-25 2024-25
SEWER SANITATION FUND (622) Adopted 2024-25 Proposed
SEWER LINE MAINTENANCE (4152) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
622-4152-410000 SALARIES 626,544 638,483 677,123 727,295 740,316 801,615 943,742 405,253 943,742 0 622-4152-410007 OVERTIME SALARIES 43,744 27,974 30,095 41,367 55,492 48,025 30,000 20,453 30,000 0 622-4152-414001 RETIREMENT 160,110 151,760 160,167 172,900 195,267 187,345 222,107 93,162 222,107 0 622-4152-414002 HEALTH INSURANCE 124,080 135,982 133,800 144,203 137,813 149,468 180,554 72,388 180,554 0 622-4152-414003 WORKERS COMPENSATION INS 77,664 77,451 77,858 79,025 80,448 92,262 98,509 43,805 98,509 0 622-4152-414004 SOCIAL SECURITY/MEDICARE 9,066 8,806 9,704 10,354 10,222 11,946 14,177 5,794 14,177 0 622-4152-414005 LONG TERM DISABILITY INS. 943 943 491 708 520 887 963 604 963 0 622-4152-414006 STATE UNEMPLOYMENT 5,231 4,310 4,318 3,369 2,611 2,404 3,004 56 3,004 0 622-4152-414007 DEFERED COMPENSATION 0 0 0 0 0 1,179 1,188 530 1,188 0 622-4152-414008 LIFE INSURANCE 903 955 969 1,075 850 1,089 1,127 466 1,127 0 * SALARIES & BENEFITS 1,048,285 1,046,664 1,094,525 1,180,296 1,223,539 1,296,220 1,495,371 642,511 1,495,371 0

OPERATIONS & MAINTENANCE
622-4152-416002 TRAINING 131 79 119 2,076 0 770 2,000 599 2,000 0 622-4152-416005 MEMBERSHIPS 50 24 0 0 450 241 450 0 450 0 622-4152-420001 ELECTRIC 38,994 34,773 33,250 42,337 45,461 49,330 50,000 27,635 50,000 0 622-4152-420003 TELEPHONE 755 3,832 7,093 7,406 7,485 7,249 7,500 2,491 7,500 0 622-4152-420004 CELL PHONES 7,320 8,886 8,830 8,597 7,832 8,299 8,000 4,277 8,000 0 622-4152-423000 LEASES 2,107 3,418 2,506 2,595 2,352 2,374 3,600 1,098 3,600 0 622-4152-425003 CONTRACT SERVICES 43,186 36,390 52,140 61,314 87,118 88,793 86,000 90,254 123,000 37,000 622-4152-425016 LAUNDRY/UNIFORM SERVICE 3,531 8,496 8,187 9,271 9,131 10,000 10,000 7,139 10,000 0 622-4152-427001 OFFICE SUPPLIES 2,643 1,419 2,825 4,042 2,677 4,792 5,500 1,633 5,500 0 622-4152-427006 GENERAL SUPPLIES 45,269 27,569 54,058 50,396 59,230 62,907 120,000 42,313 120,000 0 622-4152-427022 FUEL & OIL 31,173 34,469 34,178 45,726 51,572 43,523 50,000 15,547 50,000 0 * OPERATIONS & MAINTENANCE 175,159 159,355 203,186 233,760 273,308 278,278 343,050 192,986 380,050 37,000

INTER DEPARTMENTAL CHARGES
622-4152-480003 FACILITY MAINTENANCE CHARGE 9,100 11,100 11,100 12,500 15,000 15,000 15,000 7,500 15,000 0 622-4152-480006 INFORMATION TECH CHARGE 23,000 23,000 23,000 30,000 30,000 30,000 35,000 15,000 35,000 0 622-4152-480009 FLEET MAINTENANCE CHARGE 42,895 42,895 42,895 42,895 42,895 17,163 111,950 55,975 114,950 3,000 * INTER DEPARTMENTAL CHARGES 74,995 76,995 76,995 85,395 87,895 62,163 161,950 78,475 164,950 0 TOTAL 1,298,439 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 2,000,371 913,972 2,040,371 37,000 281
147
4/14/2025
2024-25 2024-25
SEWER SANITATION FUND (622) Adopted 2024-25 Proposed
SEWER ADMINISTRATION (4153) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
622-4153-410000 SALARIES 211,335 236,487 266,623 263,492 282,313 289,968 300,596 145,781 300,596 0 622-4153-410005 SALARIES - PART-TIME 0 1,283 5,661 6,026 7,557 14,514 9,780 4,805 9,780 0 622-4153-410013 CONTRACT EMPL. SALARIES 13,956 4,607 0 0 0 0 0 0 0 0 622-4153-414001 RETIREMENT 59,826 61,896 81,399 95,414 108,270 103,028 124,684 51,225 124,684 0 622-4153-414002 HEALTH INSURANCE 36,339 41,026 45,436 44,045 44,379 44,245 41,916 23,635 41,916 0 622-4153-414003 WORKERS COMPENSATION INS 8,266 8,784 10,155 9,914 10,419 10,972 14,234 5,452 14,234 0 622-4153-414004 SOCIAL SECURITY/MEDICARE 2,778 3,181 4,033 3,657 3,780 4,451 4,191 2,050 4,191 0 622-4153-414005 LONG TERM DISABILITY INS. 740 769 348 359 231 353 436 274 436 0 622-4153-414006 STATE UNEMPLOYMENT 1,280 1,636 1,758 1,289 1,017 1,020 862 56 862 0 622-4153-414007 DEFERED COMPENSATION 4,496 4,663 4,951 4,722 4,888 6,449 7,163 3,120 7,163 0 622-4153-414008 LIFE INSURANCE 533 573 589 555 371 415 492 223 492 0 * SALARIES & BENEFITS 339,549 364,905 420,953 429,473 463,225 475,415 504,354 236,621 504,354 0

OPERATIONS & MAINTENANCE
622-4153-415000 LIABILITY INSURANCE 71,231 72,340 97,712 136,944 145,726 174,455 195,000 162,970 195,000 0 622-4153-416002 TRAINING 344 0 0 0 0 35 500 0 500 0
622-4153-416005 MEMBERSHIPS 155 195 132 98 147 201 200 117 200 0 622-4153-420001 ELECTRIC 13,000 13,000 13,000 13,000 13,000 13,000 13,000 6,500 13,000 0 622-4153-420003 TELEPHONE 3,500 3,500 3,500 3,500 3,500 3,500 3,500 1,750 3,500 0 622-4153-423000 LEASES 12,000 12,000 12,000 12,000 12,000 12,000 22,000 6,000 22,000 0 622-4153-425002 AUDIT 11,930 10,862 5,793 9,762 17,430 6,636 12,000 10,832 12,000 0 622-4153-425003 CONTRACT SERVICES 54,120 20,845 51,926 20,902 24,651 23,639 13,100 9,899 20,100 7,000 622-4153-425012 SOFTWARE 36,777 49,671 7,885 47,936 51,142 95,686 65,000 11,825 65,000 0 622-4153-425019 BANK/CC SERVICE CHARGES 45,234 52,869 60,740 85,413 118,447 174,991 130,000 136,572 130,000 0 622-4153-427001 OFFICE SUPPLIES 1,098 1,362 2,771 2,733 1,741 2,577 3,500 521 3,500 0 622-4153-427006 GENERAL SUPPLIES 2,549 3,065 3,643 4,499 2,236 1,713 2,500 604 2,500 0 622-4153-429000 POSTAGE 26,156 25,627 24,832 27,193 29,640 32,242 30,000 14,985 30,000 0 * OPERATIONS & MAINTENANCE 278,094 265,336 283,934 363,980 419,660 540,675 490,300 362,575 497,300 7,000

CAPITAL OUTLAY
622-4153-441005 MACHINERY AND EQUIPMENT 3,388 651 405 1,647 2,555 1,279 4,500 0 4,500 0 622-4153-441006 COMPUTER AND RELATED EQUIP 1,104 1,563 225 620 0 1,873 1,800 218 1,800 0 * CAPITAL OUTLAY 4,492 2,214 630 2,267 2,555 3,152 6,300 218 6,300 0

INTER DEPARTMENTAL CHARGES
622-4153-480003 FACILITY MAINTENANCE CHARGE 7,600 9,600 9,600 11,100 14,000 14,000 14,000 7,000 14,000 0 622-4153-480004 RISK MANAGEMENT CHARGE 16,049 16,049 16,049 16,049 16,049 16,049 16,049 8,025 16,049 0 622-4153-480005 EMPLOYEE LIABILITY CHARGE 5,015 5,015 5,015 5,015 5,015 5,015 5,015 2,508 5,015 0 622-4153-480006 INFORMATION TECH CHARGE 12,000 12,000 12,000 12,000 12,000 12,000 12,000 6,000 12,000 0 622-4153-480007 VEHICLE REPLACEMENT CHARGE 8,026 8,026 8,026 8,026 8,026 8,026 8,026 4,013 8,026 0 * INTER DEPARTMENTAL CHARGES 48,690 50,690 50,690 52,190 55,090 55,090 55,090 27,546 55,090 0 TOTAL 670,825 683,145 756,207 847,910 1,074,332 940,530 1,056,044 1,063,044 626,960 7,000 282
148
4/14/2025
SEWER CAPITAL FACILITY FUND (623)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
623-1910-351100 INVESTMENT EARNINGS 12,038 14,829 11,678 9,840 10,503 7,802 6,500 3,088 6,500 0 623-1910-351101 UNREALIZED GAIN (LOSSES) 12,737 17,885 (10,635) (47,999) 7,100 19,758 5,000 9,163 5,000 0 623-4159-371403 SEWER LINES 69,776 12,000 73,401 6,571 56,340 71,754 30,000 33,728 30,000 0 623-4159-371415 WASTEWATER TREATMENT 78,031 12,041 69,683 6,066 53,895 66,352 30,000 29,543 30,000 0 TOTAL REVENUES 172,582 56,755 144,127 (25,522) 127,838 165,666 71,500 75,522 71,500 0

EXPENDITURES
623-4159-442001 CAPITAL OUTLAY
CP1516 SEWER RIVER CROSSING 0 0 0 109,320 624,220 343,948 0 0 0 0 CP0711 PUH REIMBURSEMENT 0 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 0 0 0 0 0 5,000 0 5,000 0 CP1714 STORAGE BUILDING 0 0 0 0 0 0 0 0 0 0
CP2109 VEHICLE/EQUIP SHADE STRUCTURE 0 0 0 0 0 0 75,000 0 75,000 0 CP2117 SEWER MASTER PLAN 0 0 0 30,155 14,605 0 65,200 0 65,200 0 CP2221 E F ST UTILITY DESIGN 0 0 0 0 20,777 16,766 112,457 5,696 112,457 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 1,736 0 0 0 50,000 50,000 TOTAL EXPENDITURES 0 0 0 139,475 661,338 360,714 257,657 5,696 307,657 0 REVENUES OVER (UNDER) EXPENDITURES 172,582 56,755 144,127 (164,997) (533,500) (195,048) (186,157) 69,826 (236,157) 0 FUND BALANCE - BEGINNING 797,487 970,069 1,026,824 1,170,951 1,005,954 472,454 277,406 277,406 277,406 FUND BALANCE - ENDING 970,069 1,026,824 1,170,951 1,005,954 472,454 277,406 91,249 347,232 41,249 283
149
4/14/2025
DOWNTOWN PARKING FUND (631)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
631-1910-351100 INVESTMENT EARNINGS 650 818 551 408 739 1,409 350 694 350 0 631-1910-351101 UNREALIZED GAIN (LOSSES) 669 1,034 (800) (2,057) (1,108) 202 200 2,487 200 0 631-4180-328100 PARKING ASSESSMENTS 9,310 8,945 9,365 9,263 9,853 8,990 8,930 5,015 8,930 0 631-4180-340200 PARKING FINES 6,554 9,797 4,134 6,200 12,032 29,465 9,800 20,075 9,800 0 TOTAL REVENUES 17,183 20,594 13,250 13,814 21,516 40,066 19,280 28,271 19,280 0

OPERATIONS & MAINTENANCE
631-4180-420001 ELECTRIC 10,727 10,303 9,974 10,674 10,167 11,564 10,000 6,011 10,000 0 631-4180-425003 CONTRACT SERVICES 0 3,549 12,652 0 0 16,774 60,000 45,631 80,000 20,000 631-4180-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 10,727 13,852 22,626 10,674 10,167 28,338 70,000 51,642 90,000 20,000

INTERFUND TRANSFERS

TRANSFERS & OTHER
631-4180-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
** INTERFUND TRANSFERS 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 10,727 13,852 22,626 10,674 10,167 28,338 70,000 51,642 90,000 20,000 REVENUES OVER (UNDER) EXPENDITURES 6,456 6,742 (9,376) 3,140 11,349 11,728 (50,720) (23,371) (70,720) (20,000) FUND BALANCE - BEGINNING 44,245 50,701 57,443 48,067 51,207 62,556 74,284 74,284 74,284 FUND BALANCE - ENDING 50,701 57,443 48,067 51,207 62,556 74,284 23,564 50,913 3,564 FUND BALANCE 459,506 466,248 423,453 414,203 413,163 412,502 INVESTMENT IN CAPITAL ASSETS (408,805) (408,805) (375,386) (362,996) (350,607) (338,217) FUND BALANCE - UNRESTRICTED 50,701 57,443 48,067 51,207 62,556 74,285 284
150
4/14/2025
WATER CAPITAL REPLACEMENT FUND (644)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
644-1910-351100 INVESTMENT EARNINGS 26,237 33,199 35,401 40,648 86,487 145,181 20,000 79,719 20,000 0 644-1910-351101 UNREALIZED GAIN (LOSSES) 27,611 44,323 (15,606) (217,050) (135,538) 103,123 15,000 210,187 15,000 0 644-4160-399645 TRASFER FROM WATER FUND 1,500,000 1,500,000 2,000,000 3,000,000 3,000,000 3,000,000 3,000,000 1,500,000 3,000,000 0 TOTAL REVENUES 1,553,848 1,577,522 2,019,795 2,823,598 2,950,949 3,248,304 3,035,000 1,789,906 3,035,000 0

EXPENDITURES
644-4160-441005 MACHINERY AND EQUIPMENT 1,747 0 0 14,170 72,141 0 125,000 0 125,000 0 644-4160-441006 COMPUTER AND RELATED EQUIP 1,506 4,402 22,678 1,462 920 621 29,379 0 29,379 0 644-4160-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 0 35,000 0 35,000 0 644-4160-441009 VEHICLES 0 40,425 0 65,364 63,760 88,859 80,000 69,295 80,000 0 644-4169-442001 CAPITAL PROJECTS 762,347 1,023,745 853,218 684,952 353,647 253,484 0 0 0 0 CP1731 DOWNTOWN MAIN REHAB 104,945 0 0 0 0 0 150,000 0 150,000 0 CP1811 WELL 5 BOOSTER PUMPS 29,692 106,478 0 0 0 0 0 0 0 0 CP1812 WELL 4 REHAB 0 34,409 47,982 101,633 0 0 0 0 0 0 CP1913 OLIVE STREET (OAK TO TO West End) 0 0 0 0 113,666 240,499 45,835 0 45,835 0 CP2023 GREGER & DOG PARK BASIN IRRIGATION 0 0 750 57,532 86,740 21,952 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 0 126,790 0 123,210 0 123,210 0 CP2132 REMOTE WATER METERING 0 0 0 0 0 1,784,644 0 18,194 0 0 CP2203 SCADA UPGRADES 0 0 0 0 0 17,525 182,475 4,370 182,475 0 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 0 0 504,653 4,625 265,722 0 265,722 0 CP2210 WELL 10 GENERATOR 0 0 0 0 0 0 150,000 0 150,000 0 CP2211 WELL SITE PAINTING 0 0 0 0 0 0 30,000 0 30,000 0 CP2212 WELL 4 SITE IMPROVEMENTS 0 0 0 0 0 0 60,000 0 60,000 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 0 0 237,601 12,399 393 12,399 0 CP2309 WELL 8 REHAB 0 0 0 0 0 0 150,000 0 150,000 0
CP2313 PW YARD GENEATOR 0 0 0 0 0 0 50,000 0 50,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 0 150,000 0 238,000 88,000 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 1,500,000 0 1,500,000 0 CP2331 WATER CONSERVATION 0 0 0 0 0 236,467 250,000 12,807 250,000 0 CP2406 WELL 12 (REPLACE WELL 3) 0 0 0 0 0 0 1,560,000 0 1,560,000 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 0 131,250 113,154 161,000 29,750 CP2411 MOBILE GENERATOR 0 0 0 0 0 0 90,000 88,661 90,000 0 CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 0 25,000 0 25,000 0 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 0 0 0 239,000 239,000 TOTAL EXPENDITURES 870,545 1,102,981 924,628 925,113 1,322,317 2,886,277 5,195,270 306,874 5,552,020 117,750 REVENUES OVER (UNDER) EXPENDITURES 683,303 474,541 1,095,167 1,898,485 1,628,632 362,027 (2,160,270) 1,483,032 (2,517,020) (117,750) FUND BALANCE - BEGINNING 1,431,984 2,115,287 2,589,828 3,684,995 5,583,480 7,212,112 7,574,139 7,574,139 7,574,139 FUND BALANCE - ENDING 2,115,287 2,589,828 3,684,995 5,583,480 7,212,112 7,574,139 5,413,869 9,057,171 5,057,119 285
151
4/14/2025
WATER OPERATIONS FUND (645)
SUMMARY OF REVENUES AND EXPENDITURES 2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
645-1910-351100 INVESTMENT EARNINGS 25,390 46,278 46,844 40,497 53,912 60,431 22,000 23,789 22,000 0 645-1910-351101 UNREALIZED GAIN (LOSSES) 21,379 67,599 (30,729) (185,547) (10,534) 82,884 15,000 66,478 15,000 0 645-4160-350308 RENT - FIFTH & J STREETS 0 0 0 0 18,000 36,000 36,000 18,000 36,000 0 645-4160-361100 FEDERAL GRANT - COVID 19 0 0 20,847 0 0 0 0 0 0 0 645-4160-372500 SALE OF EQUIPMENT 0 0 0 0 0 0 12,000 12,000 12,000 0 645-4160-377100 WATER REVENUE 4,851,486 5,553,320 5,836,203 5,937,992 5,459,130 5,408,811 5,900,000 3,096,231 5,900,000 0 645-4160-377200 WATER INSTALLATIONS 6,700 3,787 18,387 10,061 16,518 13,620 5,000 3,750 5,000 0 645-4160-377300 WATER SERVICE CHARGES 67,484 40,457 65,765 60,153 52,576 60,674 45,000 41,503 45,000 0 TOTAL REVENUES 4,972,439 5,711,441 5,957,317 5,863,156 5,589,602 5,662,420 6,035,000 3,261,751 6,035,000 0

EXPENDITURES - BY DIVISION
WATER LINE MAINTENANCE 1,965,057 1,891,718 2,177,860 2,353,811 2,808,852 2,847,332 3,071,918 1,504,971 3,194,918 123,000 WATER ADMINISTRATION 659,711 676,748 703,399 816,823 906,053 1,044,845 1,022,575 610,706 1,022,575 0 CP1617 - WATER CONSERVATION PROGRAM 1,388 14,556 31,749 500 0 11,070 0 0 0 0 CAPITALIZED EQUIPMENT (29,257) (42,333) (30,444) (16,484) 2,166 (389,035) 0 0 0 0

INTERFUND TRANSFER OUT
645-4160-499646 CAPITAL REPLACEMENT FUND 1,500,000 1,500,000 2,000,000 3,000,000 3,000,000 3,000,000 3,000,000 1,500,000 3,000,000 0 TOTAL EXPENDITURES 4,096,899 4,040,689 4,882,564 6,154,650 6,717,071 6,514,212 7,094,493 3,615,677 7,217,493 123,000 REVENUES OVER (UNDER) EXPENDITURES 875,540 1,670,752 1,074,753 (291,494) (1,127,469) (851,792) (1,059,493) (353,926) (1,182,493) (123,000) FUND BALANCE - BEGINNING (UNRESTRICTED) 1,418,780 2,294,320 3,965,072 5,039,825 4,748,331 3,620,862 2,769,070 2,769,070 2,769,070 FUND BALANCE - ENDING (UNRESTRICTED) 2,294,320 3,965,072 5,039,825 4,748,331 3,620,862 2,769,070 1,709,577 2,415,144 1,586,577 FUND BALANCE 14,329,344 15,957,761 17,609,974 17,390,025 17,525,796 20,553,652 INVESTMENT IN CAPITAL ASSETS (12,035,024) (11,992,689) (12,570,149) (12,641,694) (13,904,934) (17,784,582) FUND BALANCE - UNRESTRICTED 2,294,320 3,965,072 5,039,825 4,748,331 3,620,862 2,769,070 286
152
4/14/2025
WATER FUND (645) 2024-25 2024-25
Adopted 2024-25 Proposed
WATER LINE MAINTENANCE (4160) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
645-4160-410000 SALARIES 615,518 595,958 645,644 682,095 648,131 734,642 785,467 359,040 785,467 0 645-4160-410007 OVERTIME SALARIES 45,765 30,091 29,038 39,018 58,096 45,772 50,000 27,400 50,000 0 645-4160-414001 RETIREMENT 177,324 186,077 237,783 310,093 346,649 331,857 386,978 165,581 386,978 0 645-4160-414002 HEALTH INSURANCE 118,708 108,350 113,029 127,039 131,458 143,622 156,019 70,279 156,019 0 645-4160-414003 WORKERS COMPENSATION INS 77,006 63,891 66,992 70,071 71,535 76,896 74,493 36,627 74,493 0 645-4160-414004 SOCIAL SECURITY/MEDICARE 8,680 7,925 8,938 9,608 9,456 10,531 11,723 5,144 11,723 0 645-4160-414005 LONG TERM DISABILITY INS. 942 925 413 516 376 876 979 613 979 0 645-4160-414006 STATE UNEMPLOYMENT 3,709 3,425 3,734 2,802 2,442 2,255 2,397 279 2,397 0 645-4160-414007 DEFERED COMPENSATION 0 0 0 0 0 1,119 1,420 657 1,420 0 645-4160-414008 LIFE INSURANCE 866 830 823 835 729 1,030 992 442 992 0 * SALARIES & BENEFITS 1,048,518 997,472 1,106,394 1,242,077 1,268,872 1,348,600 1,470,468 666,062 1,470,468 0

OPERATIONS & MAINTENANCE
645-4160-416002 TRAINING 757 5,545 616 2,313 1,496 3,430 7,500 3,538 7,500 0 645-4160-416005 MEMBERSHIPS 50 2,367 1,902 2,421 2,443 5,111 3,000 0 3,000 0 645-4160-420001 ELECTRIC 402,562 464,280 539,097 553,346 696,805 692,851 620,000 475,373 740,000 120,000 645-4160-420003 TELEPHONE 1,737 4,741 8,083 7,840 7,766 7,462 10,000 2,596 10,000 0 645-4160-420004 CELL PHONES 7,197 8,673 7,919 8,655 8,395 8,467 8,000 4,345 8,000 0 645-4160-423000 LEASES 2,107 3,417 2,506 2,594 2,352 2,374 3,700 1,097 3,700 0 645-4160-424001 BUILDING MAINTENANCE 3,866 0 2,125 1,383 1,192 169 1,000 773 1,000 0 645-4160-424002 EQUIPMENT MAINTENANCE 40,108 67,217 113,606 88,136 80,739 128,177 130,000 0 130,000 0 645-4160-424006 FIRE HYDRANTS 3,338 4,701 29,301 13,044 30,802 29,350 50,000 0 50,000 0 645-4160-425003 CONTRACT SERVICES 187,466 125,655 131,558 179,142 368,498 262,330 327,500 193,355 327,500 0 645-4160-425012 SOFTWARE 6,113 5,116 3,022 0 0 0 8,500 120 8,500 0 645-4160-425016 UNIFORM/LAUNDRY SERVICE 5,738 8,312 6,721 8,048 9,719 12,022 12,050 7,139 12,050 0 645-4160-427001 OFFICE SUPPLIES 3,091 2,185 4,285 3,914 3,327 6,354 3,500 1,632 3,500 0 645-4160-427006 GENERAL SUPPLIES 167,393 104,967 156,430 147,095 222,800 238,087 245,000 74,160 245,000 0 645-4160-427022 FUEL & OIL 29,346 27,910 25,963 35,189 37,617 39,497 40,000 11,481 40,000 0 645-4160-429000 POSTAGE 15 144 35 36 75 668 100 0 100 0 * OPERATIONS & MAINTENANCE 860,884 835,230 1,033,169 1,053,156 1,474,026 1,436,349 1,469,850 775,609 1,589,850 120,000

INTER DEPARTMENTAL CHARGES
645-4160-480003 FACILITY MAINTENANCE CHARGE 9,100 11,100 9,100 12,500 15,000 15,000 15,000 7,500 15,000 0 645-4160-480006 INFORMATION TECH CHARGE 23,000 23,000 23,000 30,000 30,000 30,000 35,000 15,000 35,000 0 645-4160-480009 FLEET MAINTENANCE CHARGE 23,555 24,916 6,197 16,078 20,954 17,383 81,600 40,800 84,600 3,000 * INTER DEPARTMENTAL CHARGES 55,655 59,016 38,297 58,578 65,954 62,383 131,600 63,300 134,600 0 TOTAL 1,965,057 1,891,718 2,177,860 2,353,811 2,808,852 2,847,332 3,071,918 1,504,971 3,194,918 120,000 287
153
4/14/2025
WATER FUND (645) 2024-25 2024-25
Adopted 2024-25 Proposed
WATER ADMINISTRATION (4161) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
645-4161-410000 SALARIES 210,128 236,784 236,508 263,488 282,309 289,964 300,596 145,780 300,596 0 645-4161-410005 SALARIES - PART-TIME 0 1,283 5,661 6,026 7,556 14,514 9,780 4,806 9,780 0 645-4161-410013 CONTRACT EMPL. SALARIES 13,956 4,607 0 0 0 0 0 0 0 0 645-4161-414001 RETIREMENT 59,629 61,889 80,133 73,714 83,383 79,079 95,601 39,251 95,601 0 645-4161-414002 HEALTH INSURANCE 35,430 41,018 38,642 44,035 44,365 44,234 41,916 23,631 41,916 0 645-4161-414003 WORKERS COMPENSATION INS 8,137 8,781 9,240 9,910 10,414 10,968 14,240 5,451 14,240 0 645-4161-414004 SOCIAL SECURITY/MEDICARE 2,732 3,178 3,628 3,531 3,900 4,446 4,161 2,049 4,161 0 645-4161-414005 LONG TERM DISABILITY INS. 738 768 346 357 228 350 436 273 436 0 645-4161-414006 STATE UNEMPLOYMENT 1,280 1,632 1,358 1,288 1,017 1,019 862 56 862 0 645-4161-414007 DEFERED COMPENSATION 4,495 4,662 4,951 4,722 4,888 6,448 7,163 3,519 7,163 0 645-4161-414008 LIFE INSURANCE 527 569 550 551 365 411 818 221 818 0 * SALARIES & BENEFITS 337,052 365,171 381,017 407,622 438,425 451,433 475,573 225,037 475,573 0

OPERATIONS & MAINTENANCE
645-4161-415000 LIABILITY INSURANCE 71,231 72,340 97,711 136,944 145,726 174,455 195,000 162,970 195,000 0 645-4161-416002 TRAINING 345 0 0 0 0 35 2,000 0 2,000 0 645-4161-416005 MEMBERSHIPS 155 195 132 99 147 202 1,000 116 1,000 0 645-4161-420001 ELECTRIC 12,000 12,000 12,000 12,000 12,000 12,000 12,000 6,000 12,000 0 645-4161-420003 TELEPHONE 3,000 3,000 3,000 3,000 3,000 3,000 3,000 1,500 3,000 0 645-4161-423000 LEASES 12,000 12,000 12,000 12,000 12,000 12,000 12,000 6,000 12,000 0 645-4161-425002 AUDIT 9,850 9,254 4,755 8,014 14,306 5,447 9,850 8,892 9,850 0 645-4161-425003 CONTRACT SERVICES 52,389 20,845 17,681 19,773 23,189 23,429 20,800 9,900 20,800 0 645-4161-425012 SOFTWARE 36,786 49,628 39,814 47,936 51,142 97,662 65,000 11,825 65,000 0 645-4161-425019 BANK/CC SERVICE CHARGES 45,234 52,869 60,740 85,413 118,447 174,991 130,000 136,572 130,000 0 645-4161-427001 OFFICE SUPPLIES 1,090 1,361 1,822 2,655 2,136 3,188 6,250 521 6,250 0 645-4161-427006 GENERAL SUPPLIES 2,635 3,031 796 3,833 1,601 1,627 1,500 455 1,500 0 645-4161-429000 POSTAGE 26,050 25,438 24,529 26,985 29,578 31,922 30,000 15,017 30,000 0 * OPERATIONS & MAINTENANCE 272,765 261,961 274,980 358,652 413,272 539,958 488,400 359,768 488,400 0

CAPITAL OUTLAY
645-4161-441005 MACHINERY AND EQUIPMENT 3,388 651 0 1,647 2,554 358 5,000 0 5,000 0 645-4161-441006 COMPUTER AND RELATED EQUIP 1,104 1,563 0 0 0 1,294 1,800 0 1,800 0 * CAPITAL OUTLAY 4,492 2,214 0 1,647 2,554 1,652 6,800 0 6,800 0

INTER DEPARTMENTAL CHARGES
645-4161-480003 FACILITY MAINTENANCE CHARGE 7,600 9,600 9,600 11,100 14,000 14,000 14,000 7,000 14,000 0 645-4161-480004 RISK MANAGEMENT CHARGE 11,478 11,478 11,478 11,478 11,478 11,478 11,478 5,739 11,478 0 645-4161-480005 EMPLOYEE LIABILITY CHARGE 3,586 3,586 3,586 3,586 3,586 3,586 3,586 1,793 3,586 0 645-4161-480006 INFORMATION TECH CHARGE 12,000 12,000 12,000 12,000 12,000 12,000 12,000 6,000 12,000 0 645-4161-480007 VEHICLE REPLACEMENT CHARGE 10,738 10,738 10,738 10,738 10,738 10,738 10,738 5,369 10,738 0 * INTER DEPARTMENTAL CHARGES 45,402 47,402 47,402 48,902 51,802 51,802 51,802 25,901 51,802 0 TOTAL 659,711 676,748 703,399 816,823 906,053 1,044,845 1,022,575 610,706 1,022,575 0 288
154
4/14/2025
WATER CAPITAL FACILITY FUND (646)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
646-1910-351100 INVESTMENT EARNINGS 42,754 46,413 31,499 31,736 51,343 83,110 22,000 40,077 22,000 0 646-1910-351101 UNREALIZED GAIN (LOSSES) 29,987 48,290 (26,652) (133,141) (50,804) 40,213 10,000 110,527 10,000 0 646-4169-371409 WATER WELLS 0 0 0 0 0 0 0 0 0 0
646-4169-371402 WATER LINES 349,029 152,774 532,535 60,378 300,198 411,947 265,000 217,203 265,000 0 646-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 421,770 247,477 537,382 (41,027) 300,737 535,270 297,000 367,807 297,000 0

EXPENDITURES
646-4169-442001 CAPITAL OUTLAY
CP0712 ANDERSON HOMES REIMB 0 0 4,617 1,998 0 0 0 0 0 0 CP1408 FCB HOMES REIMBURSEMENT 0 0 0 0 0 0 5,000 0 5,000 0 CP1912 GROUND WATER SUSTAINABILITY 0 0 0 0 0 120,845 0 0 90,000 90,000 CP2015 GIS IMPLEMENTATION 0 0 0 21,643 253 0 53,104 0 53,104 0 CP2018 WATER MASTER PLAN UPDATE 0 0 4,038 70,716 19,036 0 27,077 0 27,077 0 CP2022 URBAN WATER MASTER PLAN 0 0 4,250 206 0 0 40,544 0 40,544 0 CP2109 VEHICLE/EQUIP SHADE STRUCTURE 0 0 0 0 0 0 25,000 0 25,000 0 CP2213 WELL 11 0 0 0 0 0 11,186 1,753,814 91,056 1,753,814 0 CP2221 E F ST UTILITY DESIGN 0 0 0 0 18,517 16,766 114,717 5,696 114,717 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 0 0 0 0 75,000 75,000 CP2503 KAUFMAN RD (GREGER - PIPELINE) 0 0 0 0 0 0 0 0 40,000 40,000 TOTAL EXPENDITURES 0 0 12,905 94,563 37,806 148,797 2,019,256 96,752 2,224,256 205,000 REVENUES OVER (UNDER) EXPENDITURES 421,770 247,477 524,477 (135,590) 262,931 386,473 (1,722,256) 271,055 (1,927,256) (205,000) FUND BALANCE - BEGINNING 2,499,427 2,921,197 3,168,674 3,693,151 3,557,561 3,820,492 4,206,965 4,206,965 4,206,965 FUND BALANCE - ENDING 2,921,197 3,168,674 3,693,151 3,557,561 3,820,492 4,206,965 2,484,709 4,478,020 2,279,709 Fund Balance 2,921,197 3,168,674 3,693,151 3,557,561 3,820,492 4,206,965 Less Reserved for Loan to Redevelopment Agency (527,161) (450,760) (450,760) (369,401) (291,187) (216,420) Unreserved Balance 2,394,036 2,717,914 3,242,391 3,188,160 3,529,305 3,990,545 289
155
4/14/2025
AVIATION OPERATIONS FUND (657)

REVENUES
657-1910-351100 INVESTMENT EARNINGS 1,161 474 328 750 1,903 2,093 500 1,132 500 0 657-1910-351101 UNREALIZED GAIN (LOSSES) 1,797 1,169 (954) (5,066) (1,950) 2,860 250 3,703 250 0 657-4170-310500 AIRCRAFT TAX 4,390 5,263 5,054 4,908 5,206 5,223 5,000 0 5,000 0 657-4170-350204 RENTS 131,091 134,438 172,641 227,678 208,909 181,100 190,000 73,714 190,000 0 657-4170-361100 FEDERAL GRANT - COVID 19 0 0 33 0 0 0 0 0 0 0 657-4170-362000 STATE AID FOR AVIATION 10,000 20,000 0 10,000 10,000 20,000 10,000 0 10,000 0 657-4170-385100 FUEL SALES 171,257 315,717 338,782 314,256 448,734 442,013 300,000 184,631 300,000 0 657-4170-362100 FEDERAL GRANT 0 0 22,557 59,545 0 0 0 0 0 0 657-4170-374120 MISCELLANEOUS 100 220 80 302 514 604 0 1,079 0 0 TOTAL REVENUES 319,796 477,281 538,521 612,373 673,316 653,893 505,750 264,259 505,750 0 EXPENDITURES - BY DIVISION 284,629 444,096 414,732 450,470 546,175 522,349 424,940 254,035 424,940 0

CAPITAL PROJECTS
CP1003 AIRPORT LAYOUT PLAN UPDATE 0 0 0 0 0 0 0 0 0 0
CP1004 AIRPORT FENCE, GATES, TAXIWAY 0 0 0 0 0 0 0 0 0 0 CP1302 AIRPORT FENCE/TAXIWAY CONSTR 0 0 0 0 0 0 0 0 0 0 CAPITALIZED EQUIPMENT (1,542) (3,470) (3,526) (9,576) 23,471 21,965 0 0 0 0 INTERFUND TRANSFERS - OUT 0
657-4170-499658 CAPITAL IMPROVEMENT FUND 90,000 45,000 45,000 70,000 120,000 70,000 70,000 35,000 70,000 0 657-4170-499659 CAPITAL REPLACEMENT FUND 35,000 15,000 15,000 15,000 15,000 15,000 50,000 7,500 50,000 0 TOTAL EXPENDITURES 408,087 500,626 471,206 525,894 704,646 629,314 544,940 296,535 544,940 0 REVENUES OVER (UNDER) EXPENDITURES (88,291) (23,345) 67,315 86,479 (31,330) 24,579 (39,190) (32,276) (39,190) 0 FUND BALANCE - BEGINNING (UNRESTRICTED) 141,595 53,304 29,959 97,274 183,753 152,423 177,002 177,002 177,002 FUND BALANCE - ENDING (UNRESTRICTED) 53,304 29,959 97,274 183,753 152,423 177,002 137,812 144,726 137,812 FUND BALANCE 4,808,838 4,782,023 4,962,619 4,873,051 5,733,847 5,594,220 INVESTMENT IN CAPITAL ASSETS (4,755,533) (4,752,064) (4,865,345) (4,689,298) (5,581,424) (5,417,217) FUND BALANCE - UNRESTRICTED 53,305 29,959 97,274 183,753 152,423 177,003 290
156
4/14/2025
AVIATION FUND (657) 2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

SALARIES & BENEFITS
657-4170-410000 SALARIES 15,656 16,995 16,444 17,318 16,542 14,844 16,002 9,112 16,002 0 657-4170-410007 OVERTIME 838 550 406 850 56 0 500 0 500 0 657-4170-414001 RETIREMENT 7,499 7,717 10,360 15,688 8,900 7,457 8,717 3,770 8,717 0 657-4170-414002 HEALTH INSURANCE 3,309 2,568 2,361 2,361 2,270 2,592 2,592 1,299 2,592 0 657-4170-414003 WORKERS COMPENSATION INS 672 622 640 674 778 1,959 658 1,042 658 0 657-4170-414004 SOCIAL SECURITY/MEDICARE 200 214 237 249 246 200 227 130 227 0 657-4170-414006 STATE UNEMPLOYMENT 87 87 80 64 52 45 44 0 44 0 657-4170-414007 DEFERED COMPENSATION 0 0 0 0 0 130 160 72 160 0 657-4170-414008 LIFE INSURANCE 12 12 12 13 10 10 10 5 10 0 * SALARIES & BENEFITS 28,273 28,765 30,540 37,217 28,854 27,237 28,910 15,430 28,910 0

OPERATIONS & MAINTENANCE
657-4170-415000 LIABILITY INSURANCE 5,432 9,215 12,074 14,259 10,378 11,576 11,000 10,780 11,000 0 657-4170-416002 TRAINING 1,644 479 0 73 819 0 1,000 970 1,000 0 657-4170-416005 MEMBERSHIPS 0 75 75 235 200 0 200 72 200 0 657-4170-420001 ELECTRIC 11,382 9,862 17,433 19,757 24,779 26,657 24,650 16,722 24,650 0 657-4170-420002 GAS 0 0 0 0 0 1,149 2,500 1,010 2,500 0 657-4170-420003 TELEPHONE 249 128 0 0 0 0 0 0 0 0
657-4170-424001 BUILDINGS 6,973 13,545 8,870 1,190 250 10,414 4,000 224 4,000 0 657-4170-424002 EQUIPMENT MAINT 129 1,069 3,205 134 10,586 4,729 10,300 3,273 10,300 0 657-4170-425002 AUDIT 2,979 2,750 1,448 2,440 4,286 4,187 4,000 2,716 4,000 0 657-4170-425003 CONTRACT SERVICES 38,834 65,944 37,933 23,655 28,677 34,435 21,700 8,196 21,700 0 657-4170-425011 ADVERTISING 0 0 0 95 0 0 600 0 600 0
657-4170-425015 LANDSCAPING 0 0 0 0 0 890 1,000 0 1,000 0 657-4170-425019 BANK/CC SERVICE CHARGES 5,310 6,856 7,275 6,700 10,607 10,589 6,000 4,386 6,000 0 657-4170-427001 OFFICE SUPPLIES 0 0 26 0 0 0 300 0 300 0 657-4170-427006 GENERAL SUPPLIES 6,669 2,058 1,765 981 8,670 4,171 7,750 593 7,750 0 657-4170-427009 WEED ABATEMENT 1,637 5,992 3,911 9,006 4,615 2,538 5,000 1,269 5,000 0 657-4170-427029 AIRPORT APPRECIATION 0 0 0 61 2,123 0 2,500 0 2,500 0 657-4170-427030 GASOLINE FOR RESALE 169,870 289,196 284,987 329,128 403,701 376,147 286,000 184,552 286,000 0 657-4170-429000 POSTAGE 358 332 300 300 600 600 500 327 500 0 * OPERATIONS & MAINTENANCE 251,466 407,501 379,302 408,014 510,291 488,082 389,000 235,090 389,000 0

CAPITAL OUTLAY
657-4170-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0

INTER DEPARTMENTAL CHARGES
657-4170-480003 FACILITY MAINTENANCE CHARGE 3,360 6,300 3,360 3,500 5,200 5,200 5,200 2,600 5,200 0 657-4170-480004 RISK MANAGEMENT CHARGE 182 182 182 182 182 182 182 91 182 0 657-4170-480005 EMPLOYEE LIABILITY CHARGE 57 57 57 57 57 57 57 29 57 0 657-4170-480006 INFORMATION TECH CHARGE 1,200 1,200 1,200 1,500 1,500 1,500 1,500 750 1,500 0 657-4170-480007 VEHICLE REPLACEMENT CHARGE 91 91 91 0 91 91 91 45 91 0 657-4170-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 4,890 7,830 4,890 5,239 7,030 7,030 7,030 3,515 7,030 0 TOTAL 284,629 444,096 414,732 450,470 546,175 522,349 424,940 254,035 424,940 0 291
157
4/14/2025
AIRPORT CAPITAL IMPROVEMENT FUND (658)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
658-1910-351100 INVESTMENT EARNINGS 34 0 0 76 81 690 0 292 0 0 658-4170-361200 FEDERAL GRANT 1,132,876 244,729 190,931 205,998 1,051,944 (133,633) 0 (143,099) 0 0 658-4170-362410 STATE GRANT 43,462 0 0 84,768 0 0 0 0 0 0 658-4170-399657 TRANSFER FROM AVIATION FUND 90,000 45,000 45,000 70,000 120,000 70,000 70,000 35,000 70,000 0 TOTAL REVENUES 1,266,372 289,729 235,931 360,842 1,172,025 (62,943) 70,000 (107,807) 70,000 0

EXPENDITURES
658-4170-442001 CAPITAL PROJECTS 317
CP1619 PAVEMENT REHAB - DESIGN 20,496 0 0 0 0 0 0 0 0 0 CP1715 PERIMETER FENCING - CONST #1 0 0 0 0 0 0 0 0 0 0 CP1716 PAVEMENT REHAB - CONSTRUCTION 956,978 370,006 988 0 0 0 0 0 0 0 CP1808 PERIMETER FENCING - CONST #2 366,959 0 0 0 0 0 0 0 0 0 CP1901 AIRPORT LAYOUT PLAN UPDATE 2,100 2,415 192,305 79,041 11,187 18,961 25,274 0 25,274 0 CP2105 PAVEMENT MANAGEMENT PLAN 0 0 0 48,945 29,367 19,578 4,199 0 4,199 0 CP2202 PAVEMENT RECONSTRUCTION 0 0 0 241 1,011,391 0 223,963 0 223,963 0 TOTAL EXPENDITURES 1,346,850 372,421 193,293 128,227 1,051,945 38,539 253,436 0 253,436 0 REVENUES OVER (UNDER) EXPENDITURES (80,478) (82,692) 42,638 232,615 120,080 (101,482) (183,436) (107,807) (183,436) 0 FUND BALANCE - BEGINNING 60,105 (20,373) (103,065) (60,427) 172,188 292,268 190,786 190,786 190,786 FUND BALANCE - ENDING (20,373) (103,065) (60,427) 172,188 292,268 190,786 7,350 82,979 7,350 292
158
4/14/2025
AIRPORT CAPITAL REPLACEMENT FUND (659)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
659-1910-351100 INVESTMENT EARNINGS 389 503 473 488 901 1,294 300 772 300 0 659-1910-351101 UNREALIZED GAIN (LOSSES) 280 660 (252) (2,536) (483) 443 200 2,062 200 0 659-4170-380810 DONATION 0 0 2,000 0 0 0 60,000 0 60,000 0 659-4170-399657 TRANSFER FROM AVIATION FUND 35,000 15,000 15,000 15,000 15,000 15,000 50,000 7,500 50,000 0 TOTAL REVENUES 35,669 16,163 17,221 12,952 15,418 16,737 110,500 10,334 110,500 0

EXPENDITURES
659-4170-442001 CAPITAL PROJECTS
CP1607 CARETAKERS QUARTERS 0 0 0 0 0 0 0 0 0 0
CP1609 HANGAR L-2 ROOF 0 0 0 0 0 0 0 0 0 0
CP1706 PILOTS LOUNGE REHAB 12,527 890 3,438 0 0 0 0 0 0 0 CP1902 VIEWING AREA LANDSAPING 7,630 0 0 0 0 0 0 0 0 0
CP1903 FUEL PUMP 19,030 0 0 0 0 0 0 0 0 0
CP2207 PILOTS LOUNGE EXTERIOR REHAB 0 0 0 0 20,950 0 0 0 0 0 CP2509 HANGAR CONCRETE APRON REPLACE 0 0 0 0 0 0 125,000 0 125,000 0 CP2510 HANGAR ROOF/DOOR REPAIRS 0 0 0 0 0 0 50,000 0 50,000 0 TOTAL EXPENDITURES 39,187 890 3,438 0 20,950 0 175,000 0 175,000 0 REVENUES OVER (UNDER) EXPENDITURES (3,518) 15,273 13,783 12,952 (5,532) 16,737 (64,500) 10,334 (64,500) 0 FUND BALANCE - BEGINNING 25,492 21,974 37,247 51,030 63,982 58,450 75,187 75,187 75,187 FUND BALANCE - ENDING 21,974 37,247 51,030 63,982 58,450 75,187 10,687 85,521 10,687

FUTURE PROJECTS
FIRE FOAM REPLACEMENT 1,500 1,500 1,500 1,500
ENTRY SIGNAGE 5,000 5,000 5,000 5,000
HANGAR L-4 APRON REHABILITATION 0 0 0 0
EAST SIDE POWER PROJECT 250,000 250,000 250,000 250,000 256,500 256,500 256,500 256,500
293
159
4/14/2025
DEVELOPMENT ACTIVITY TRUST FUND (720)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
720-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 720-1910-371440 DEVELOPER DEPOSITS 502,104 211,550 321,982 320,648 352,268 139,792 300,000 378,393 300,000 0 TOTAL REVENUES 502,104 211,550 321,982 320,648 352,268 139,792 300,000 378,393 300,000 0

COMMUNITY DEVELOPMENT

OPERATIONS & MAINTENANCE
ADVERTISING 0 0 0 0 0 0 0 0 0 0
720-3110-425003 CONTRACT SERVICES 479,115 268,379 250,160 359,433 327,578 311,713 300,000 191,300 300,000 0 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0
POSTAGE 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 479,115 268,379 250,160 359,433 327,578 311,713 300,000 191,300 300,000 0 TOTAL EXPENDITURES 479,115 268,379 250,160 359,433 327,578 311,713 300,000 191,300 300,000 0 REVENUES OVER (UNDER) EXPENDITURES 22,989 (56,829) 71,822 (38,785) 24,690 (171,921) 0 187,093 0 0 FUND BALANCE - BEGINNING 85,521 108,510 51,681 123,503 84,718 109,408 (62,513) (62,513) (62,513) FUND BALANCE - ENDING 108,510 51,681 123,503 84,718 109,408 (62,513) (62,513) 124,580 (62,513) 294
160
4/14/2025
SIERRA POINT SPECIFIC PLAN FUND (722)
2024-25 2024-25 2024-25
Adopted 2024-25 Proposed Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Budget

REVENUES
722-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 722-1910-371440 DEVELOPER DEPOSITS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0

COMMUNITY DEVELOPMENT

OPERATIONS & MAINTENANCE
ADVERTISING 0 0 0 0 0 0 0 0 0 0
722-3110-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0
POSTAGE 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 0 0 0 0
FUND BALANCE - BEGINNING (71,157) (71,157) (71,157) (71,157) (71,157) (71,157) (71,157) (71,157) (71,157) FUND BALANCE - ENDING (71,157) (71,157) (71,157) (71,157) (71,157) (71,157) (71,157) (71,157) (71,157) 295
161
4/14/2025
BRIDLE RIDGE SOUTH TRAIL TRUST FUND (740)
2024-25 2024-25 2024-25
Adopted 2024-25 Proposed Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Budget

REVENUES
740-1910-351100 INVESTMENT EARNINGS 15,396 16,909 12,430 9,635 14,726 22,004 8,000 11,391 8,000 0 740-1910-351101 UNREALIZED GAIN (LOSSES) 16,322 19,904 (13,529) (47,374) (13,142) 16,689 4,000 32,025 4,000 0 740-1910-371440 DEVELOPER DEPOSITS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 31,718 36,813 (1,099) (37,739) 1,584 38,693 12,000 43,416 12,000 0 TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 31,718 36,813 (1,099) (37,739) 1,584 38,693 12,000 43,416 12,000 0 FUND BALANCE - BEGINNING 1,081,689 1,113,407 1,150,220 1,149,121 1,111,382 1,112,966 1,151,659 1,151,659 1,151,659 FUND BALANCE - ENDING 1,113,407 1,150,220 1,149,121 1,111,382 1,112,966 1,151,659 1,163,659 1,195,075 1,163,659 296
162
4/14/2025
CRANE/PATTERSON SIGNAL TRUST FUND (741)
2024-25 2024-25 2024-25
Adopted 2024-25 Proposed Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Budget

REVENUES
741-1910-351100 INVESTMENT EARNINGS 2,940 3,159 2,277 1,765 2,697 4,030 1,500 2,086 1,500 0 741-1910-351101 UNREALIZED GAIN (LOSSES) 3,117 3,608 (2,483) (8,676) (2,407) 3,056 500 5,865 500 0 741-1910-371440 DEVELOPER DEPOSITS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 6,057 6,767 (206) (6,911) 290 7,086 2,000 7,951 2,000 0

EXPENDITURES

OPERATIONS & MAINTENANCE
741-1910-425003 CONTRACT SERVICES 2,600 5,963 188 0 0 0 23,000 0 23,000 0 TOTAL EXPENDITURES 2,600 5,963 188 0 0 0 23,000 0 23,000 0 REVENUES OVER (UNDER) EXPENDITURES 3,457 804 (394) (6,911) 290 7,086 (21,000) 7,951 (21,000) 0 FUND BALANCE - BEGINNING 206,578 210,035 210,839 210,445 203,534 203,824 210,910 210,910 210,910 FUND BALANCE - ENDING 210,035 210,839 210,445 203,534 203,824 210,910 189,910 218,861 189,910 297
163
4/14/2025
ANIMAL CONTROL TRUST FUND (742)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
742-1910-351100 INVESTMENT EARNINGS 493 649 527 465 926 1,413 300 687 300 0 742-1910-351101 UNREALIZED GAIN (LOSSES) 531 843 (503) (2,670) (1,014) 1,132 200 2,028 200 0 742-2160-376802 FEES 14,307 10,022 4,320 4,772 7,177 20,500 10,000 14,098 20,000 10,000 742-2160-376803 MICROCHIP 0 0 0 11,187 420 525 600 260 600 0 742-2160-380810 DONATIONS 6,474 4,965 5,124 12,725 12,156 11,043 12,000 3,430 12,000 0 0 TOTAL REVENUES 21,805 16,479 9,468 26,479 19,665 34,613 23,100 20,503 33,100 10,000

OPERATIONS & MAINTENANCE
742-2160-425003 CONTRACT SERVICES 17,477 7,443 4,644 14,255 10,779 41,370 35,000 19,137 45,000 10,000 * OPERATIONS & MAINTENANCE 17,477 7,443 4,644 14,255 10,779 41,370 35,000 19,137 45,000 10,000 TOTAL EXPENDITURES 17,477 7,443 4,644 14,255 10,779 41,370 35,000 19,137 45,000 10,000 REVENUES OVER (UNDER) EXPENDITURES 4,328 9,036 4,824 12,224 8,886 (6,757) (11,900) 1,366 (11,900) 0 FUND BALANCE - BEGINNING 32,869 37,197 46,233 51,057 63,281 72,167 65,410 65,410 65,410 FUND BALANCE - ENDING 37,197 46,233 51,057 63,281 72,167 65,410 53,510 66,776 53,510 298
164
4/14/2025
SENIOR CENTER TRUST (744)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
744-1910-351100 INVESTMENT EARNINGS 76 103 49 35 78 234 30 169 30 0 744-7340-380801 DONATIONS 16,935 19,321 2,914 6,351 10,264 7,492 8,000 16,547 8,000 0 TOTAL REVENUES 17,011 19,424 2,963 6,386 10,342 7,726 8,030 16,716 8,030 0

OPERATIONS & MAINTENANCE
744-7340-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
744-7340-427004 GENERAL SUPPLIES 20,926 14,417 4,550 6,670 4,620 3,302 5,000 2,445 5,000 0 * OPERATIONS & MAINTENANCE 20,926 14,417 4,550 6,670 4,620 3,302 5,000 2,445 5,000 0

CAPITAL OUTLAY
744-7340-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 20,926 14,417 4,550 6,670 4,620 3,302 5,000 2,445 5,000 0 REVENUES OVER (UNDER) EXPENDITURES (3,915) 5,007 (1,587) (284) 5,722 4,424 3,030 14,271 3,030 0 FUND BALANCE - BEGINNING 4,072 157 5,164 3,577 3,293 9,015 13,439 13,439 13,439 FUND BALANCE - ENDING 157 5,164 3,577 3,293 9,015 13,439 16,469 27,710 16,469 299
165
4/14/2025
POLICE RANGETRUST FUND (745)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
745-1910-351100 INVESTMENT EARNINGS 362 612 517 519 272 430 200 261 200 0 745-2110-380812 DONATIONS 3,007 7,049 7,460 2,538 5,924 5,873 8,000 5,843 8,000 0 745-1910-399110 TRANSFER IN 0 0 20,000 0 0 0 0 0 0 0
TOTAL REVENUES 3,369 7,661 27,977 3,057 6,196 6,303 8,200 6,104 8,200 0

OPERATIONS & MAINTENANCE
745-2110-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0

CAPITAL OUTLAY
745-2110-441003 BUILDINGS 0 0 0 0 0 0 0 0 0
745-2110-441002 LAND IMPROVEMENTS 45 0 0 56,000 0 5,209 7,000 0 7,000 0 * CAPITAL OUTLAY 45 0 0 56,000 0 5,209 7,000 0 7,000 0
TOTAL EXPENDITURES 45 0 0 56,000 0 5,209 7,000 0 7,000 0 REVENUES OVER (UNDER) EXPENDITURES 3,324 7,661 27,977 (52,943) 6,196 1,094 1,200 6,104 1,200 0 FUND BALANCE - BEGINNING 31,745 35,069 42,730 70,707 17,764 23,960 25,054 25,054 25,054 FUND BALANCE - ENDING 35,069 42,730 70,707 17,764 23,960 25,054 26,254 31,158 26,254 300
166
4/14/2025
SENIOR OUTREACH TRUST FUND (746)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
746-1910-351100 INVESTMENT EARNINGS 733 1,018 732 546 818 1,190 500 561 500 0 746-2110-380802 DONATIONS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 733 1,018 732 546 818 1,190 500 561 500 0

OPERATIONS & MAINTENANCE
746-2110-425003 CONTRACT SERVICES 30 979 212 3,325 375 1,192 3,000 0 3,000 0 746-2110-427004 GENERAL SUPPLIES 499 1,371 311 0 0 6,104 4,000 2,998 4,000 0 * OPERATIONS & MAINTENANCE 529 2,350 523 3,325 375 7,296 7,000 2,998 7,000 0 TOTAL EXPENDITURES 529 2,350 523 3,325 375 7,296 7,000 2,998 7,000 0 REVENUES OVER (UNDER) EXPENDITURES 204 (1,332) 209 (2,779) 443 (6,106) (6,500) (2,437) (6,500) 0 FUND BALANCE - BEGINNING 67,421 67,625 66,293 66,502 63,723 64,166 58,060 58,060 58,060 FUND BALANCE - ENDING 67,625 66,293 66,502 63,723 64,166 58,060 51,560 55,623 51,560 301
167
4/14/2025
POLICE EQUESTRIAN UNIT FUND (747)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
747-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 747-2110-380813 Donations 0 0 0 0 0 0 0 0 0 0
0 TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0

OPERATIONS & MAINTENANCE
747-2110-427004 GENERAL SUPPLIES 0 478 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 478 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 478 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 (478) 0 0 0 0 0 0 0 0 FUND BALANCE - BEGINNING 1,490 1,490 1,012 1,012 1,012 1,012 1,012 1,012 1,012 FUND BALANCE - ENDING 1,490 1,012 1,012 1,012 1,012 1,012 1,012 1,012 1,012 302
168
4/14/2025
SENIOR HOUSING AGENCY FUND (769)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
769-1910-351100 INVESTMENT EARNINGS 220 312 229 174 272 406 150 210 150 0 TOTAL REVENUES 220 312 229 174 272 406 150 210 150 0

SENIOR HOUSING

OPERATIONS & MAINTENANCE
769-1910-425032 SENIOR HOUSING SUBSIDY 0 0 0 0 0 21,793 0 21,999 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 21,793 0 21,999 0 REVENUES OVER (UNDER) EXPENDITURES 220 312 229 174 272 406 (21,643) 210 (21,849) 0 FUND BALANCE - BEGINNING 20,236 20,456 20,768 20,997 21,171 21,443 21,849 21,849 21,849 FUND BALANCE - ENDING 20,456 20,768 20,997 21,171 21,443 21,849 206 22,059 0 303
169
4/14/2025
BRIDLE RIDGE CFD 2003-2 AGENCY FUND (790)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
790-1910-351100 INVESTMENT EARNINGS 5,824 5,969 1,932 1,790 7,024 17,617 1,200 8,495 1,200 0 790-1910-351101 UNREALIZED GAIN (LOSSES) 4,346 4,723 (3,310) (12,170) (3,269) 4,223 200 8,187 200 0 790-8270-328101 ANNUAL ASSESSMENTS 295,679 293,765 298,323 294,033 289,778 291,971 295,796 0 295,796 0 790-8270-328102 PREPAYMENT/PAYOFF 0 0 0 0 0 0 0 0 0 0
790-8270-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 305,849 304,457 296,945 283,653 293,533 313,811 297,196 16,682 297,196 0

EXPENDITURES

OPERATIONS & MAINTENANCE
790-8270-425003 CONTRACT SERVICES 3,983 4,130 4,185 5,535 4,334 3,400 5,000 2,700 5,000 0 790-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 3,750 7,500 0 * OPERATIONS & MAINTENANCE 11,483 11,630 11,685 13,035 11,834 10,900 12,500 6,450 12,500 0

DEBT SERVICE
790-8270-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0 0
790-8270-451001 PRINCIPAL 130,000 135,000 140,000 150,000 155,000 160,000 170,000 170,000 170,000 0 790-8270-451002 INTEREST 151,965 145,459 138,708 131,587 124,100 116,367 108,266 56,219 108,266 0 * DEBT SERVICE 281,965 280,459 278,708 281,587 279,100 276,367 278,266 226,219 278,266 0 EXPENDITURES 293,448 292,089 290,393 294,622 290,934 287,267 290,766 232,669 290,766 0 REVENUES OVER (UNDER) EXPENDITURES 12,401 12,368 6,552 (10,969) 2,599 26,544 6,430 (215,987) 6,430 0 FUND BALANCE - BEGINNING 539,600 552,001 564,369 570,921 559,952 562,551 589,095 589,095 589,095 FUND BALANCE - ENDING 552,001 564,369 570,921 559,952 562,551 589,095 595,525 373,108 595,525 304
170
4/14/2025
BRIDLE RIDGE CFD 2004-1 AGENCY FUND (791)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
791-1910-351100 INVESTMENT EARNINGS 880 1,978 626 589 2,194 5,891 400 4,059 400 0 791-1910-351101 UNREALIZED GAIN (LOSSES) 1,137 2,088 (1,258) (4,324) (675) 1,384 50 2,872 50 0 791-8270-328101 ANNUAL ASSESSMENTS 118,315 120,267 117,953 120,254 116,747 118,935 118,500 0 118,500 0 791-8270-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 120,332 124,333 117,321 116,519 118,266 126,210 118,950 6,931 118,950 0

EXPENDITURES

OPERATIONS & MAINTENANCE
791-8270-425003 CONTRACT SERVICES 3,983 4,020 4,130 5,480 4,273 3,340 5,000 2,700 5,000 0 791-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 3,750 7,500 0 * OPERATIONS & MAINTENANCE 11,483 11,520 11,630 12,980 11,773 10,840 12,500 6,450 12,500 0

DEBT SERVICE
791-8270-451001 PRINCIPAL 45,000 50,000 55,000 55,000 60,000 60,000 65,000 65,000 65,000 0 791-8270-451002 INTEREST 57,698 55,370 52,798 50,103 47,285 44,345 41,283 21,438 41,283 0 * DEBT SERVICE 102,698 105,370 107,798 105,103 107,285 104,345 106,283 86,438 106,283 0 EXPENDITURES 114,181 116,890 119,428 118,083 119,058 115,185 118,783 92,888 118,783 0 REVENUES OVER (UNDER) EXPENDITURES 6,151 7,443 (2,107) (1,564) (792) 11,025 167 (85,957) 167 0 FUND BALANCE - BEGINNING 193,766 199,917 207,360 205,253 203,689 202,897 213,922 213,922 213,922 FUND BALANCE - ENDING 199,917 207,360 205,253 203,689 202,897 213,922 214,089 127,965 214,089 305
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4/14/2025
BRIDLE RIDGE CFD 2005-1 AGENCY FUND (792)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
792-1910-351100 INVESTMENT EARNINGS 6,672 4,262 1,344 1,260 4,857 13,879 1,000 5,878 1,000 0 792-1910-351101 UNREALIZED GAIN (LOSSES) 2,985 3,638 (2,479) (8,762) (1,866) 2,963 150 6,185 150 0 792-8270-328101 ANNUAL ASSESSMENTS 233,502 229,856 228,614 230,983 230,297 234,409 234,955 0 234,955 0 TOTAL REVENUES 243,159 237,756 227,479 223,481 233,288 251,251 236,105 12,063 236,105 0

EXPENDITURES

OPERATIONS & MAINTENANCE
792-8270-425003 CONTRACT SERVICES 3,983 4,075 4,075 5,425 4,317 3,384 5,500 2,700 5,500 0 792-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 3,750 7,500 0 * OPERATIONS & MAINTENANCE 11,483 11,575 11,575 12,925 11,817 10,884 13,000 6,450 13,000 0

DEBT SERVICE
792-8270-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0 0
792-8270-451001 PRINCIPAL 95,000 105,000 105,000 110,000 115,000 120,000 130,000 130,000 130,000 0 792-8270-451002 INTEREST 120,111 115,531 110,721 105,798 100,645 95,264 88,853 46,258 88,853 0 * DEBT SERVICE 215,111 220,531 215,721 215,798 215,645 215,264 218,853 176,258 218,853 0 EXPENDITURES 226,594 232,106 227,296 228,723 227,462 226,148 231,853 182,708 231,853 0 REVENUES OVER (UNDER) EXPENDITURES 16,565 5,650 183 (5,242) 5,826 25,103 4,252 (170,645) 4,252 0 FUND BALANCE - BEGINNING 416,889 433,454 439,104 439,287 434,045 439,871 464,974 464,974 464,974 FUND BALANCE - ENDING 433,454 439,104 439,287 434,045 439,871 464,974 469,226 294,329 469,226 306
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4/14/2025
REFUSE COLLECTION TRUST FUND (799)
2024-25 2024-25
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Final 6 Months Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

REVENUES
799-8280-379100 GARBAGE REVENUE 2,021,290 2,130,246 2,184,600 2,660,095 3,276,769 3,329,255 3,280,000 1,726,714 3,280,000 0 TOTAL REVENUES 2,021,290 2,130,246 2,184,600 2,660,095 3,276,769 3,329,255 3,280,000 1,726,714 3,280,000 0 799-8280-425003 CONTRACT SERVICE 2,050,192 2,108,483 2,163,517 2,571,800 3,280,876 3,367,154 3,280,000 1,433,926 3,280,000 0 TOTAL EXPENDITURES 2,050,192 2,108,483 2,163,517 2,571,800 3,280,876 3,367,154 3,280,000 1,433,926 3,280,000 0 REVENUES OVER (UNDER) EXPENDITURES (28,902) 21,763 21,083 88,295 (4,107) (37,899) 0 292,788 0 0 FUND BALANCE - BEGINNING 241,053 212,151 233,914 254,997 343,292 339,185 301,286 301,286 301,286 FUND BALANCE - ENDING 212,151 233,914 254,997 343,292 339,185 301,286 301,286 594,074 301,286 307
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CONSTRUCTION AGREEMENT
THIS AGREEMENT made the 21 day of April , 20 25
by and between THE CITY OF OAKDALE, A Municipal Corporation, hereinafter designated as the owner, and United Pavement Maintenance, Inc. hereinafter designated as the Contractor.

WITNESSETH: That the Owner and the Contractor agrees to provide all required materials, labor transportation, equipment, facilities, services, incidentals necessary for construction of Odessa & Mark Court Improvements Project all in strict conformity with the Drawings and Contract Documents prepared by the Owner.

ARTICLE II: CONSTRUCTION DOCUMENTS: The Construction Documents consisting of the Invitation to Bidders, Proposal, Construction Agreement, the Specifications, all as listed under the Table of Contents, and the Drawings, together with allmodifications and addenda included in these documents before their execution, all of which Construction Documents are made a part hereof.

ARTICLE Ill: CONTRACT TIME: It is hereby understood and agreed that the work under this Contract shall be completed within the following times for the work set forth in the Bid Proposal.

A. All work as set forth under Contract Bid Items within 100 calendar days.

ARTICLE IV: DAMAGES FOR DELAY: In case of failure on the part of the Contractor to complete the work within the time stipulated, plus any duly authorized extension of time, the parties hereby agree and recite that Owner's actual damages in the sum of$ 1,000.00 for each calendar day's delay. Time is of the essence in the completion of this contract.

ARTICLE V: CONTRACT SUM: The Owner shall pay or cause to have paid to the Contractor, for the performance of the Contract, subject to additions and deductions described in Exhibit A hereof shall not exceed $708,826.30. In lawful money of the United States and shall be paid in payments in accordance with and subject to the provisions embodied in the Documents made a part of this contract. The contract sum as herein stipulated shall include all applicable taxes.

ARTICLE VI: CONTRACT ALTERATIONS: Any alteration or alterations made in the Drawings and Specifications which are a part of this Agreement, or in any provision of this Agreement, shall not operate to release any surety from liability on any bond required hereunder, and the consent to make such alterations is hereby given, and any surety on said bonds hereby waives the provisions of Section 2819 of the Civil Code.

ARTICLE VII: PRECEDENCE OF CONTRACT ELEMENTS: All parts of this Construction Agreement (also known as Contract) shall be construed with each other to be consistent wherever possible, but in the event any conflict shall occur with any of the Contract Documents, then the order of precedence shall be as follows:

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CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Meeting Date: April 21, 2025
To: Mayor Bairos and Members of the Oakdale City Council From: Carina McDonald, Capital Projects Manager
Reviewed by: Jeff Gravel, Public Services Director
Subject: Consideration of a Resolution Authorizing the City Manager to Execute an Agreement with Public Restroom Company for the Replacement of the Gilbert Park Public Restroom in the amount of $253,707.00 and 10% Contingency in the amount of
$25,370.00 for a total Project Budget of $279,077.00 to be Funded by the Parks Replacement Fund 549 – CP2507
I. BACKGROUND
The Gilbert Park Restroom has been identified by staff as a high-priority facility in need of replacement. The current structure, which is over 25 years old, has experienced ongoing challenges due to repeated and severe vandalism. Over the past two years, the restrooms have been intermittently taken out of service, ultimately leading to its permanent closure for public safety. The extent of the damage, combined with the age of the building, has rendered the restroom unusable. We held a community meeting in December to discuss park needs and the restroom is part of those improvements.

AGENDA ITEM 11.5
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CITY OF OAKDALE
City Council Staff Report (Continued)
II. DISCUSSION
The proposed replacement restroom facility would be a prefabricated structure, designed and manufactured by Public Restroom Company. The structure includes a concrete foundation and will be delivered to the site for installation. Procurement of this building will be completed through Sourcewell Contract #08172-PRM, a cooperative purchasing agreement available to government entities across the United States. This contract allows municipalities to acquire goods and services that have been competitively bid and vetted, ensuring full compliance with public contracting requirements. The City of Oakdale is a registered participating agency with Sourcewell (ID# 35027).

The new facility will be approximately 188 square feet and will feature two individual uni-sex, ADA-accessible restrooms. Each restroom will include a baby changing station, stainless steel fixtures, hand dryers, epoxy flooring, and automatic programmable door locks. A central utility chase will house the electrical panel, plumbing, and mechanical systems, providing secure and efficient access for maintenance.

To maintain consistency across city parks, the new restroom will match the color scheme and design features of existing facilities at both Dorada Park and Greger Sports Park. The building components will be backed by a 5-year manufacturer warranty as well as a 20-year structural warranty, ensuring long-term durability and value.
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CITY OF OAKDALE
City Council Staff Report (Continued)
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CITY OF OAKDALE
City Council Staff Report (Continued)
III. FISCAL IMPACT
This project will be funded by the Parks Replacement Fund 549 (Developer Permit Fees) and is a currently budgeted project.

IV. RECOMMENDATION
Staff recommends that the City Council adopt a Resolution Authorizing the City Manager to Execute an Agreement with Public Restroom Company in the amount of $253,707.00 for the Gilbert Park Restroom Replacement Project and Authorize a 10% Contingency in the amount of $25,370.00 for a total Project Budget of $279,077.00 to be funded by the Parks Replacement Fund 549 – CP2507.

V. ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-__
Attachment B: Purchase Agreement
346

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-__

ATTACHMENT A

A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL AUTHORIZING THE

CITY MANAGER TO EXECUTE AN AGREEMENT WITH PUBLIC RESTROOM COMPANY IN THE AMOUNT OF $253,707.00 FOR THE GILBERT PARK RESTROOM REPLACEMENT PROJECT AND AUTHORIZING A 10%
CONSTRUCTION CONTINGENCY IN THE AMOUNT OF $25,370.00 TO BE FUNDED BY THE PARKS REPLACEMENT FUND 549 – CP2507
THE CITY OF OAKDALE CITY COUNCIL DOES HEREBY RESOLVE THAT:

WHEREAS, the existing Gilbert Park Restroom is over 25 years old and is in poor condition due to age and vandalism; and,
WHEREAS, the new restroom building will be approximately 188 square feet and feature two individual uni-sex, ADA-accessible restrooms. Each restroom will include a baby changing station, stainless steel fixtures, hand dryers, epoxy flooring and automatic programmable door locks; and,
WHEREAS, procurement of this building will be completed through Sourcewell Contract #08172-PRM, a cooperative purchasing agreement that allows municipalities to acquire goods and services that have been competitively bid and vetted, ensuring full compliance with public contracting requirements; and, WHEREAS, this project will be funded by the Parks Replacement Fund (Developer Permit Fees) and is a currently budgeted project; and,
NOW, THEREFORE, BE IT RESOLVED that the CITY COUNCIL of the CITY OF OAKDALE hereby adopts the Resolution Authorizing the City Manager to Execute an Agreement with Public Restroom Company in the amount of $253,707.00 for the Gilbert Park Restroom Replacement Project and Authorize a 10% Contingency in the amount of $25,370.00 for a total project budget of $279,077.00 to be funded by the Parks Replacement Fund 549 – CP2507.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 21st DAY OF APRIL, 2025, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

ATTEST:

Patrick Mondragon, City Clerk
SIGNED:

Cherilyn Bairos, Mayor
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Gilbert Park - City of Oakdale, CA | 02/26/2025| Reference # 11471 2587 Business Parkway | Minden, NV 89423 | www.PublicRestroomCompany.com | p: 888-888-2060 | f: 888-888-1448 1 of 9
Price Proposal: Gilbert Park - City of Oakdale, CA
Date: February 26, 2025
Reference: 11471
Sourcewell: Contract # 081721-PRM
Our Offer to Sell:

1. Restroom Building delivered to site @ $ 222,574
Public Restroom Company (PRC) herein bids to furnish (building only per plans and specifications, delivered to site with all costs except installation including applicable taxes excluding retention. (Retention is not allowed as this is materials or a product fully assembled before shipment to the site and therefore not subject to retention.)

2. Installation: Turnkey Installation of the Building above @ $ 31,133 with retention allowed.

Public Restroom Company also includes in this two-part quotation our turnkey installation package for this building. Our national factory authorized installation team will:
a. Arrive onsite to confirm and verify the Owner/General Contractor provided scope of work in preparation for installation including access to the site. b. Verify the building pad size, building corners, finished slab elevation, utility depth and location, meter size and distance from building, and compaction compliance. c. Excavate the utility trenches for placement of our prefabricated underground piping tree for the buildings plumbing and electrical, set the kit in place, provide the water test for inspection before backfilling, and then place the site adjacent coarse sand you provide to us alongside the building pad and screed it level for final building placement. We will need onsite water availability for wetting the sand bed before building placement to consolidate the pad.
d. Set the building on the site pad.
e. Connect the utility piping stub ups to the building piping stub down building points of connection for water, sewer, and electrical conduit to the building internal electrical panel.

3. Owner/General Contractor Final Tie In of Utilities and other site work:
a. The Owner/Contractor is responsible for making all final plumbing connections at the 6’ POC locations.
b. The Owner/Contractor is responsible for pulling wire and completing all final tie-ins to the electrical panel from the 6’ POC location.
c. The Owner/Contractor is responsible for preparing the pad/foundation. PRC will trench through provided pad/foundation to run utilities to 6’ POC locations.

Scope of Work Background:

Owner/General Contractor shall survey the site, establish survey for the building pad and prefabricated building slab elevation and front corners, excavate for building footings (if required), locate footing sleeves for electrical, waste, and water, pour the footings (if required), furnish sand base adjacent to subgrade pad, and provide location for utility POC’s nominally 6’ outside the foundation.

Preparation of Building Pad:

Owner/General Contractor is responsible for providing the building subgrade pad or when required footings to frost depth per Public Restroom Company design specifications. PRC will provide detailed drawings for the subgrade building pad, utilities POC’s, and if required the footings, attached to this scope of work.

Subgrade Pad/Foundation Requirements:

1. Owner/General Contractor shall survey the building site and provide a finished slab elevation for the prefabricated building. The building pad size we require is larger than the final actual building footprint. Provide building front corner stakes with 10’ offsets.

2. Excavate the existing site to the depth of the required footings to local code if required.

3. Furnish coarse concrete sand adjacent to subgrade pad so PRC can cut the utility trenches, install underground utilities, and screed sand.

4. If determined that under slab vapor barrier and or insulation is required, Owner/General Contractor shall provide materials and installation.

Owner/General Contractor verification of site access to allow Building Delivery:

1. You certify to PRC that suitable delivery access to the proposed building site is available. Suitable access is defined as 14’ minimum width, 16’ minimum height, and sufficient turning radius for a crane and 70’ tractor-trailer.

2. Our cost is based upon the crane we provide being able to get within 35’ from the building center and for the delivery truck to be no more than 35’ from the crane center picking point.

3. If the path to the building site traverses curbs, underground utilities, landscaping, sidewalks, or other obstacles that could be damaged, it is the Owner/General Contractor ‘s responsibility for repair and all costs, if damage occurs.

4. If trench plating is required, it shall be the cost responsibility of the Owner/General Contractor.

5. If unseen obstacles are present when site installation begins, it is the Owner/General Contractor responsibility to properly mark them and verbally notify PRC before installation.

6. If weather becomes an issue for safety or site installation delays due to weather, Owner/General Contractor or PRC with General Contractor’s confirmation may call-off set. If building set is stopped, relocation of the building modules to an onsite or offsite location may incur additional costs to Owner/General Contractor.
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Gilbert Park - City of Oakdale, CA | 02/26/2025| Reference # 11471 2587 Business Parkway | Minden, NV 89423 | www.PublicRestroomCompany.com | p: 888-888-2060 | f: 888-888-1448 3 of 9
Installation Notice and Site Availability:

Oakdale City CouncilApril 21, 2025

Oakdale City Council
April 21, 2025