Oakdale City Council
June 16, 2025

CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, June 16, 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 Clifton Curry of Mountain View Church

5. Presentations/Acknowledgements

5.1 Proclamation Declaring June 22-28, 2025 as Chamber of Commerce Week in Oakdale.

5.2 Recognizing Oakdale Family Church of the Nazarene for Celebrating 105 Years.

5.3 Recognizing Guillermo Manriquez for 25 Years of Service to the City of Oakdale.

6. Report out of Closed Session and 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 9.8, 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 June 2, 2025.

9.2 Receive and file the Warrant List for the period May 28, 2025 - June 8, 2025.

9.3 Waive all readings of Ordinances and Resolutions, except by Title. 1 CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
Monday, June 16, 2025
Next City Council Resolution: 2025-048 Next Ordinance: 1294

9.4 Second Reading of Ordinance 1292 Amending Section 2 of Chapter 2 of the Oakdale Municipal Code to Change the Start Time of City Council Meetings from 7:00 p.m. to 6:30 p.m. and Update the Meeting Location.

9.5 Second Reading of Ordinance 1293 Amending Section 2 of Chapter 12 Fire Protection of the Oakdale Municipal Code Designating Fire Hazard Severity Zones in the Local Responsibility Area as Required by State Law.

9.6 Consider a Resolution Granting a Public Utilities Easement (PUE) to the Pacific Gas and Electric Company along the Eastern Side of Oak and Kimball Siphon Structure Property Over, Under and Across Real Property for Electrical Utility Proposes and Authorize PG&E Staff to Record with the Stanislaus County Recorder’s Office.

9.7 Consider a Resolution Authorizing a Letter of Support for Stanislaus Regional Transit Authority’s FY 2025 Low or No Emission Grant Program Application.

9.8 Accept the May 2025 Treasurer’s Report.

10. Public Hearings

10.1 Introduction and Waive the First Reading of an Ordinance Amending Article II of Chapter 4 of the Oakdale Municipal Code Amending the Procedure for Handling Dog Bite Incidents.

11. Staff Reports

11.1 Consider a Resolution Approving the Preliminary Budget for Fiscal Year 2025-2026.

11.2 Consider a Resolution Authorizing the City Manager to Execute a Reimbursement Agreement for the Saddlewood Subdivision for Streets, Water and Storm Drainage Improvements Constructed by SB Builders, LLC, and for Prepayment of the Projects Parks & Recreation Fees.

11.3 Consider a Resolution Authorizing Acceptance of New Applications or Renewals of Current Applications for City Generated Non-Exclusive Non-Consensual Franchise Towing Services Agreement and Authorizing the Chief of Police to Contract with Qualified Applicants.

11.4 Consider a Resolution Authorizing the Purchase of One 2024 Ford Super Duty F-250 Utility Truck from Haidlen Ford in the Amount of $66,383.25 to be Funded by Sewer Capital Replacement Fund 621 and to Surplus One 1991 Ford Super Duty F-350.

11.5 Consider a Resolution Authorizing the City Manager to Execute an Improvement and Reimbursement Agreement for the Oakdale Irrigation District (OID) Greger Facility Project in the Amount of $282,338.46 to be Funded by Streets Capital Facilities Fund 344 and Authorizing the City Clerk to File the Improvement Agreement with the County Recorder’s Office.

11.6 Consider a Resolution Adopting a List of Projects for Fiscal Year 2025/2026 to be Funded by (SB 1) Road Repair and Accountability Act of 2017. 2 CITY OF OAKDALE

CITY COUNCIL

REGULAR MEETING AGENDA
Monday, June 16, 2025
Next City Council Resolution: 2025-048 Next Ordinance: 1294

11.7 Consider a Resolution Authorizing the City Manager to Execute an Agreement with Vintage Contractors for the Repair and Resurfacing of the Brennan Park Court to Create a Basketball and Futsal Court in the Amount of $114,660, an Agreement with Modesto Executive Electric for $88,708 for New Court Lights, and an Agreement with Stockon Fence in the Amount of $38,701 for Improvement and Changes to the Court Fencing as well as a 10% Contingency in the Amount of $35,000 for a Total Project Budget of $277,069 to be Funded by the Parks Replacement Fund 549, CP2401.

11.8 Consider a Resolution Approving a Master Encroachment Agreement with unwired Broadband for Citywide Fiber Optic Network Construction.

12. City Manager’s Report

12.1 June Department Reports.

13. City Council Items

14. Adjournment
The next Regular meeting of the Oakdale City Council will be held on Monday, July 7, 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.

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, June 16, 2025 at the City Council Chambers, 277 North Second Avenue, Oakdale, CA, 95361 on June 12, 2025.

Dated: June 12, 2025 /s/ Colleen Andersen
Colleen Andersen, Deputy City Clerk
Council Services and Legislative Records Manager
3 AGENDA ITEM 5.2
Proclamation declaring June 22-27, 2025 as
Chamber of Commerce Week in Oakdale
4 AGENDA ITEM 5.2
Recognizing Oakdale Family Church of the
Nazarene for Celebrating 105 Years
5 AGENDA ITEM 5.3
Recognizing Guillermo Manriquez for 25
Years of Service to the City of Oakdale
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, June 2, 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 Ryan Poling of The River Christian Community provided the invocation.

5. Presentations/Acknowledgements

6. Additions / Deletions
None.

7. Public Comments
Mayor Bairos opened Public Comment. There being no public comment, Mayor Bairos closed the Public Comment period.

8. Appointment to Boards, Commissions, Committees

9. City Council Consent Agenda
The consent agenda is comprised of Items 9.1 through 9.8. 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 May 5, 2025.

9.2 Receive and file the Warrant List for the period April 29, 2025 - May 27, 2025.

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

9.4 Accepting the April 2025 Treasurer’s Report.

9.5 Second Reading of Ordinance 1291 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.

9.6 Consider a Resolution Authorizing the City Manager to Sign a State Lands Commission General Public Use Lease Renewal for the Sewer River Crossing Pipeline Under the Stanislaus River Located Near the City of Oakdale Waste Water AGENDA ITEM 9.1
7 CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, June 2, 2025
Next City Council Resolution: 2025-043 Next Ordinance: 1292 Treatment Plant Facility.

9.7 Consider a Resolution Approving the Memorandum of Understanding Between the City of Oakdale and the County of Stanislaus for the Implementation of a Regional Solid Waste Disposal Plan.

9.8 Consider a Resolution Authorizing the City Manager to Execute Three-Year Cooperation Agreements with Stanislaus County for Participation in the Urban County Community Development Block Grant (CDBG) and HOME Investment Partnerships Program for Fiscal Years 2026-2028.

MOTION
To approve Items 9.1 through 9.8 on the City of Oakdale City Council June 2, 2025, Consent Agenda.

Moved by Mayor Pro Tem Smith, and seconded by Council Member Gilbert PASSED this 2nd day of June 2025, by the following vote:

AYES: COUNCIL MEMBERS: Smith, Kettering, Gilbert, Pitassi, 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.

10. Public Hearings

10.1 Introduction of an Ordinance Amending Section 2 of Chapter 2 Administration of the Oakdale Municipal Code to Change the Start Time of City Council Meetings from 7:00 p.m. to 6:00 p.m. and Update the Meeting Location.

Interim City Manager Ramar provided a PowerPoint Presentation.

Staff responded to questions from the City Council.

Mayor Bairos opened the public hearing. There being no public comment, Mayor Bairos closed the public hearing and brought the item back to the City Council and asked for a motion to be made to continue this item.

MOTION
Adopt the introduction and waive the first reading of Ordinance 1292 amending Section 2 of Chapter 2 Administration of the Oakdale Municipal Code to change the start time of City Council Meetings from 7:00 p.m. to 6:30 p.m. and update/correct the meeting location from 260 N. Second Avenue to 277 N. Second Avenue Moved by Council Member Gilbert and seconded by Council Member Kettering PASSED this 2nd day of June 2025, by the following vote:

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

CITY COUNCIL REGULAR MEETING MINUTES
Monday, June 2, 2025
Next City Council Resolution: 2025-043 Next Ordinance: 1292 ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS: None (0)
Motion carried 5/0 by City Council roll call vote.

10.2 Introduction of an Ordinance Amending Section 2 of Chapter 12 Fire Protection of the Oakdale Municipal Code to Designate Fire Hazard Severity Zones in the Local Responsibility Area as Required by State Law.

City Attorney Hallinan provided a PowerPoint Presentation.

Staff responded to questions from the City Council.

Mayor Bairos opened the public hearing. There being no further public comment, Mayor Bairos closed the public hearing and brought the item back to the City Council and asked for a motion to be made to continue this item.

MOTION
Adopt the introduction and waive the first reading of Ordinance 1293 amending Section 2 of Chapter 12 Fire Protection of the Oakdale Municipal Code to Designate Fire Hazard Severity Zones in the Local Responsibility Area as Required by State Law.

Moved by Council Member Gilbert and seconded by Mayor Pro Tem Smith PASSED this 2nd day of June 2025, by the following vote:

AYES: COUNCIL MEMBERS: Gilbert, Smith, 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.

11. Staff Reports

11.1 Consider a Resolution Authorizing the City Manager to Execute an Agreement with Modesto Executive Electric for the Installation of Lights at One Baseball Field at Kerr Park in the Amount of $142,000 and a 10% Contingency in the Amount of $14,200 for a Total Project Budget of $156,200 to be Funded by the Parks Replacement Fund 549 CP2414.

Capital Projects Manager McDonald provided a PowerPoint Presentation.

Staff responded to questions from the City Council.

Mayor Bairos opened the item for public comment. There being 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 2025-46, authorizing the City Manager to execute an agreement with Modesto Executive Electric for the installation of lights at one baseball 9 CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, June 2, 2025
Next City Council Resolution: 2025-043 Next Ordinance: 1292 field at Kerr Park in the amount of $142,000 and a 10% Contingency in the amount of $14,200 for a total project budget of $156,200 to be funded by the Parks Replacement Fund 549 CP2414.

Moved by Mayor Pro Tem Smith and seconded by Council Member Gilbert PASSED this 2nd day of June 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.

11.2 Consider a Resolution Authorizing the City Manager to Execute an Agreement with Bell Burnett & Associates for Electric Utility Feasibility Study for a Total of $75,000 to be Funded by General Fund – General Government Contract Services Fund 110- 1910-425003.

Interim City Manager Ramar provided a PowerPoint Presentation.

Staff responded to questions from the City Council.

Mayor Bairos opened the item for public comment.

Ericka Cabrea, PG&E Representative
There being 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 2025-47, authorizing the City Manager to execute an agreement with Bell Burnett & Associates for an Electric Utility Feasibility Study for a total of $75,000 to be funded by General Fund – General Government Contract Services Fund 110-1910-425003.

Moved by Council Member Gilbert and seconded by Mayor Pro Tem Smith PASSED this 2nd day of June 2025, by the following vote:

AYES: COUNCIL MEMBERS: Gilbert, Smith, 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.

12. City Manager’s Report

12.1 Verbal Report on Striping Diagonal Parking on East D Street between North Yosemite Avenue and North Third Avenue.
10 CITY OF OAKDALE

CITY COUNCIL REGULAR MEETING MINUTES
Monday, June 2, 2025
Next City Council Resolution: 2025-043 Next Ordinance: 1292 Interim City Manager Ramar provided a PowerPoint Presentation.

Staff responded to questions from the City Council.

12.2 Verbal Report on Mobile App for Reserving Pickleball Courts.

Interim City Manager Ramar provided an update regarding the high demand of the pickleball courts and City Staff is looking at using a mobile app.

13. City Council Items
Mayor Bairos reported Save Mart has a Shop & Talk is an informal, in-store, mobile conversation with local leaders, reach out to me via email, text, social media and share what’s on your mind, struggles.

14. Adjournment
The next Regular meeting of the Oakdale City Council will be held June 16, 2025 at 7:00 p.m. in the Council Chambers. There being no further business, Mayor Bairos adjourned the meeting at 8:09 p.m.

ATTEST: APPROVED:

Colleen Andersen, Deputy City Clerk Cherilyn Bairos, Mayor 11 Amount
05/22/2025 5056708-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 40 05/22/2025 5056705-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 100 05/22/2025 5056706-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056707-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 40 05/22/2025 5056702-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 100 05/22/2025 5056703-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056704-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056701-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 40 Vendor 01197 - ALLPRO PEST SERVICES Total: 195
Vendor: 1469 - ALPHA ANALYTICAL LABORATORIES INC.05/22/2025 5056699-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 100 05/22/2025 5056700-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/13/2025 57577 ALLPRO PEST SERVICES 157512 110-7413-425003 ALLPRO - 445 N YOSEMITE AVE 75 05/16/2025 57735 ALLPRO PEST SERVICES 157512 118-7390-425003 ALLPRO - 750 WARNERVILLE R 7505/19/2025 57821 ALLPRO PEST SERVICES 157512 117-7440-425003 ALLPRO - 450 E A ST 4505/11/2025 MAY 11, 2025 ALLIANCE HOME REPAIR 157511 621-4159-442001 Gate Electrical 182.0205/11/2025 MAY 11, 2025 ALLIANCE HOME REPAIR 157511 644-4169-442001 Gate Electrical 182.02 Vendor 01107 - ALLIANCE HOME REPAIR Total: 728.08
Vendor: 01197 - ALLPRO PEST SERVICES04/28/2025 CITOAK042825 ALL AMERICAN TRAFFIC SUPPL157510 110-4140-427006 Invoice CITOAK042825 356.81 Vendor 1455 - ALL AMERICAN TRAFFIC SUPPLIES LLC Total: 10331.49 Vendor: 01107 - ALLIANCE HOME REPAIR05/11/2025 MAY 11, 2025 ALLIANCE HOME REPAIR 157511 357-1910-442001 Gate Electrical 364.04 Vendor 504 - ABS DIRECT INC. Total: 7751.7
Vendor: 1455 - ALL AMERICAN TRAFFIC SUPPLIES LLC04/21/2025 CITOAK042125 ALL AMERICAN TRAFFIC SUPPL157510 110-4140-427006 Invoice CITOAK042125 All Ame 4987.34 04/23/2025 CITOAK042325 ALL AMERICAN TRAFFIC SUPPL157510 110-4140-427006 Invoice CITOAK042325 All Ame 4987.3405/27/2025 139488 ABS DIRECT INC. 157509 645-4161-425003 ABS DIRECT MONTHLY STATEM 1445.9305/27/2025 139488 ABS DIRECT INC. 157509 645-4161-429000 ABS DIRECT MONTHLY STATEM 2404.9205/27/2025 139488 ABS DIRECT INC. 157509 657-4170-429000 ABS DIRECT MONTHLY STATEM 50 Vendor 9999999 - * Total: 2025
Vendor: 504 - ABS DIRECT INC.05/27/2025 139488 ABS DIRECT INC. 157509 622-4153-425003 ABS DIRECT MONTHLY STATEM 1445.93 05/27/2025 139488 ABS DIRECT INC. 157509 622-4153-429000 ABS DIRECT MONTHLY STATEM 2404.9205/01/2025 PHILLIPS, WAYNE PHILLIPS, WAYNE 157504 110-246-0720 PHILLIPS, WAYNE - REFUND R 100005/19/2025 STANISLAUS COUNTY LAW EN STANISLAUS COUNTY LAW EN 157505 110-2110-416005 STANISLAUS COUNTY LAW EN 25 05/28/2025 JENSEN & ASSOCIATES, INC. 20JENSEN & ASSOCIATIES 157507 110-1910-425003 JENSEN & ASSOCIATES, INC. 20 1000 05/23/2025 CORONA, TRINIDAD CORONA, TRINIDAD 157506 110-2110-427004 UNIFORM REIMBURSEMENT 117.5605/29/2025 CROWLEY, BETH 5/29/25 CROWLEY, BETH 157503 110-2162-416002 1 DAY PER DIEM TRAINING 50 Vendor 5555555 - * Total: 417.56
Vendor: 9999999 - *

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item)Vendor: 5555555 - *05/19/2025 NUNES, JAKOB NUNES, JAKOB 157508 110-2110-416003 NUNES, JAKOB - PER DIEM - TR 250 1 of 10
AGENDA ITEM 9.2
12 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 05/08/2025 7780 BLACKWATER CONSULTING EN157519 622-4151-425003 Standing PO State Lands Comm 3632 05/08/2025 7781 BLACKWATER CONSULTING EN157519 645-4160-425003 Invoice 7781 Water Operation 1409 04/07/2025 7734 BLACKWATER CONSULTING EN157519 622-4152-425003 Invoice 7734 Dewer Operation 934.5 04/07/2025 7739 BLACKWATER CONSULTING EN157519 622-4151-425003 Invoice 7739 Sewer Operation 416.5 05/08/2025 7775 BLACKWATER CONSULTING EN157519 622-4151-425003 Invoice 7775 WWTP Blackwate 661.5 Vendor: 1544 - BEAR ELECTRICAL SOLUTIONS05/08/2025 26490 BEAR ELECTRICAL SOLUTIONS 157518 110-4142-425003 April 2025 Invoice 26490 Bear 3735 Vendor 1544 - BEAR ELECTRICAL SOLUTIONS Total: 3735
Vendor: 1537 - BLACKWATER CONSULTING ENGINEERS INC
Vendor 350 - AT&T Total: 452.16
Vendor: 942 - AT&T05/20/2025 MAY 2025 2 AT&T 157516 110-2110-420003 9391053225 238.84 Vendor 942 - AT&T Total: 238.84
04/30/2025 28367 API -ARCHITECTURE PLUS INC.157515 644-4169-442001 Tenant Imprvmts Buildings 490 456.25 Vendor 01209 - API -ARCHITECTURE PLUS INC. Total: 912.5 Vendor: 350 - AT&T05/11/2025 MAY 2025 AT&T 157517 110-2110-420003 831-000-9659 421 452.16 Vendor 1469 - ALPHA ANALYTICAL LABORATORIES INC. Total: 2700 Vendor: 01036 - AMERICAN VALLEY WASTE OIL INC.05/06/2025 220128 AMERICAN VALLEY WASTE OIL157514 622-4151-427022 Invoice 220128 American Valle 185 Vendor 01036 - AMERICAN VALLEY WASTE OIL INC. Total: 185 Vendor: 01209 - API -ARCHITECTURE PLUS INC.04/30/2025 28367 API -ARCHITECTURE PLUS INC.157515 621-4159-442001 Tenant Imprvmts Buildings 490 456.25 05/22/2025 5056726 ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 100 05/22/2025 5056727-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056728-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056723-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056724-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056725-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056720-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056721-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056722-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 40 05/22/2025 5056717-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 100 05/22/2025 5056718-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056719-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056714-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056715-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 40 05/22/2025 5056716-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 100 05/22/2025 5056711-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056712-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056713-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056709-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 10005/22/2025 5056710-SFL ALPHA ANALYTICAL LABORATO157513 622-4151-425003 DAILY WATER TESTING 100 1 of 10
13 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 05/21/2025 37446890 CLARK PEST CONTROL 157523 110-2162-425003 CLARK PEST CONTROL;- AC OF 19 05/22/2025 37446706 CLARK PEST CONTROL 157523 622-4151-427009 PURCHASE ORDER FOR WWTP 1193 Vendor 50 - CLARK PEST CONTROL Total: 1747
05/19/2025 37446865 CLARK PEST CONTROL 157523 284-6210-425003 BRIDLE RIDGE PARK 4 LOCATIO 141 05/21/2025 37446890 CLARK PEST CONTROL 157523 110-2160-425003 CLARK PEST CONTROL;- AC OF 38 05/21/2025 37446890 CLARK PEST CONTROL 157523 110-2161-425003 CLARK PEST CONTROL;- AC OF 3806/06/2025 INV02173 CITY OF OAKDALE FSA ACCOU 10808 512-1910-374120 CITY OF OAKDALE FSA ACCOU 901.25 Vendor 1507 - CITY OF OAKDALE FSA ACCOUNT Total: 1003.75 Vendor: 50 - CLARK PEST CONTROL05/19/2025 37446863 CLARK PEST CONTROL 157523 622-4150-427006 PO PARKS & STORM BASINS 15 318 Vendor 346 - CITY OF OAKDALE CITYHALL ASSN Total: 35
Vendor: 1507 - CITY OF OAKDALE FSA ACCOUNT06/06/2025 INV02172 CITY OF OAKDALE FSA ACCOU 10808 512-1910-374120 CITY OF OAKDALE FSA ACCOU 102.505/01/2025 157610 CITY OF MODESTO 157522 110-2210-425030 MODESTO FIRE 335603.52 Vendor 48 - CITY OF MODESTO Total: 335603.52
Vendor: 346 - CITY OF OAKDALE CITYHALL ASSN06/06/2025 INV02168 CITY OF OAKDALE CITYHALL AS10807 110-219-0800 CITY OF OAKDALE CITYHALL AS 35 05/27/2025 4231640537 CINTAS CORPORATION 157521 622-4152-425016 CHANGE ORDER #1 132.0605/27/2025 4231640537 CINTAS CORPORATION 157521 645-4160-425016 CHANGE ORDER #1 392.63 Vendor 1577 - CINTAS CORPORATION Total: 2291.25
Vendor: 48 - CITY OF MODESTO05/19/2025 4230937157 CINTAS CORPORATION 157521 645-4160-425016 CHANGE ORDER #1 391.2705/27/2025 4231640422 CINTAS CORPORATION 157521 622-4151-425016 WEEKLY UNIFORM LAUNDRY S 204.37 05/27/2025 4231640537 CINTAS CORPORATION 157521 110-4140-425016 CHANGE ORDER #1 356.4605/19/2025 4230937029 CINTAS CORPORATION 157521 622-4151-425016 WEEKLY UNIFORM LAUNDRY S 327.6305/19/2025 4230937157 CINTAS CORPORATION 157521 110-4140-425016 CHANGE ORDER #1 355.2305/19/2025 4230937157 CINTAS CORPORATION 157521 622-4152-425016 CHANGE ORDER #1 131.602/28/2025 10217 CENTRAL SWEEPING CO 157520 110-4141-425003 SWEEPING SERVICES GREGER 90004/11/2025 11251 CENTRAL SWEEPING CO 157520 110-4141-425003 AFTER HOURS CALL FOR HIGHW 720 Vendor 01484 - CENTRAL SWEEPING CO Total: 4520
Vendor: 1577 - CINTAS CORPORATION
Vendor 1361 - CALIFORNIA STATE DISBURSEMENT UNIT Total: 2392.13 Vendor: 01484 - CENTRAL SWEEPING CO02/28/2025 0032 CENTRAL SWEEPING CO 157520 110-4141-425003 SWEEPING AREA 1 142002/28/2025 0031 CENTRAL SWEEPING CO 157520 110-4141-425003 AREA 7 1480 Vendor 1537 - BLACKWATER CONSULTING ENGINEERS INC Total: 54308 Vendor: 1361 - CALIFORNIA STATE DISBURSEMENT UNIT05/27/2025 INV02167 CALIFORNIA STATE DISBURSEM157574 110-219-1900 GARNISHMENT CHILD SUPPOR 461.53 06/06/2025 INV02174 CALIFORNIA STATE DISBURSEM157574 110-219-1900 GARNISHMENT CHILD SUPPOR 1930.605/08/2025 7785 BLACKWATER CONSULTING EN157519 621-4159-442001 Standing PO Recycled Water P 26836.75 05/15/2025 7796 BLACKWATER CONSULTING EN157519 644-4169-442001 CHANGE ORDER #1 11326.5 05/15/2025 7797 BLACKWATER CONSULTING EN157519 646-4169-442001 CHANGE ORDER #1 7882.7505/08/2025 7782 BLACKWATER CONSULTING EN157519 622-4152-425003 Invoice 7782 Sewer Operation 1208.5 1 of 10
14 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 04/24/2025 543821 FAMILY VETERINARY CARE OF 157531 742-2160-425003 REMAINDER FY24/25 250 04/30/2025 544182 FAMILY VETERINARY CARE OF 157531 742-2160-425003 REMAINDER FY24/25 250 Vendor 213 - FAMILY VETERINARY CARE OF OAKDALE Total: 2432.25 Vendor: 87 - FARMER'S BLACKMITH LLC04/24/2025 543382 FAMILY VETERINARY CARE OF 157531 742-2160-425003 REMAINDER FY24/25 360.4504/24/2025 543450 FAMILY VETERINARY CARE OF 157531 742-2160-425003 REMAINDER FY24/25 360.4504/24/2025 543507 FAMILY VETERINARY CARE OF 157531 742-2160-425003 REMAINDER FY24/25 530.45 Vendor 01585 - ENVIRONMENTAL.COM LLC Total: 3375
Vendor: 213 - FAMILY VETERINARY CARE OF OAKDALE04/24/2025 543062 FAMILY VETERINARY CARE OF 157531 742-2160-425003 REMAINDER FY24/25 340.4504/24/2025 543380 FAMILY VETERINARY CARE OF 157531 742-2160-425003 REMAINDER FY24/25 340.4505/14/2025 9123-21287 ENVIRONMENTAL.COM LLC 157530 645-4160-425003 PURCHASE ORDER MANDATO 455 05/14/2025 9123-21289 ENVIRONMENTAL.COM LLC 157530 645-4160-425003 PURCHASE ORDER MANDATO 45505/14/2025 9123-21290 ENVIRONMENTAL.COM LLC 157530 645-4160-425003 PURCHASE ORDER MANDATO 28005/14/2025 9123-21019 ENVIRONMENTAL.COM LLC 157530 645-4160-425003 PURCHASE ORDER MANDATO 1450 Vendor 926 - DON'S MOBILE GLASS Total: 141
Vendor: 01585 - ENVIRONMENTAL.COM LLC05/05/2025 9123-21131 ENVIRONMENTAL.COM LLC 157530 645-4160-425003 PURCHASE ORDER MANDATO 280 05/06/2025 9123-21162 ENVIRONMENTAL.COM LLC 157530 645-4160-425003 PURCHASE ORDER MANDATO 45505/15/2025 IMOD653752 DON'S MOBILE GLASS 157529 570-4120-427006 Invoice IMOD653752 Don's Mo 59 05/15/2025 IMOD653753 DON'S MOBILE GLASS 157529 570-4120-427006 Invoice IMOD653753 Don's Mo 5905/15/2025 IMOD653754 DON'S MOBILE GLASS 157529 570-4120-427006 Invoice IMOD653754 Don's Mo 79 Vendor 01611 - DIXON RESOURCES UNLIMITED Total: 3818.75 Vendor: 926 - DON'S MOBILE GLASS05/01/2025 CREDIT 5/1/25 DON'S MOBILE GLASS 157529 570-4120-374120 CREDIT -13505/15/2025 IMOD653745 DON'S MOBILE GLASS 157529 570-4120-427006 Invoice IMOD653745 Don's Mo 79 Vendor 1571 - CROWN PAINTING INC. Total: 14985
Vendor: 1193 - CSG CONSULTANTS05/09/2025 61098 CSG CONSULTANTS 157527 120-3130-425003 Standing PO - Fire Insp/Buildin 1820 Vendor 1193 - CSG CONSULTANTS Total: 1820
Vendor: 01611 - DIXON RESOURCES UNLIMITED04/30/2025 4621 DIXON RESOURCES UNLIMITED157528 631-4180-425003 INVOICE #4621 3818.75 Vendor 1059 - COLONIAL PROCESSING CENTER Total: 27.41
Vendor: 01387 - CORE & MAIN LP05/07/2025 W928829 CORE & MAIN LP 157525 622-4151-427006 Invoice W928829 Core & Main 2739.29 Vendor 01387 - CORE & MAIN LP Total: 2739.29
Vendor: 1571 - CROWN PAINTING INC.04/15/2025 MFD-001 PF CROWN PAINTING INC. 157526 540-1910-442001 painting of station 28 1498505/08/2025 L251206945 CLIFTONLARSONALLEN LLP 157524 363-9091-425002 audit services 2310 Vendor 01622 - CLIFTONLARSONALLEN LLP Total: 2310
Vendor: 1059 - COLONIAL PROCESSING CENTER06/06/2025 INV02171 COLONIAL PROCESSING CENTE157575 110-219-1700 COLONIAL LIFE 27.41 Vendor: 01622 - CLIFTONLARSONALLEN LLP
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15 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 413 - GOODWIN CONSULTING GROUP Total: 1800
Vendor: 01059 - GOWANS PRINTING COMPANY04/15/2025 88956 GOWANS PRINTING COMPANY157537 120-3130-427006 Invoice 88956 Gowans Printing 226.35 Vendor 01059 - GOWANS PRINTING COMPANY Total: 226.35
Vendor: 111 - HAIDLEN FORD-MERCURY05/20/2025 8005415 HAIDLEN FORD-MERCURY 157538 515-1910-425003 Repairs to wrecked P.D. unit41 12989.48 Vendor 95 - GEORGE REED INC. Total: 13309.86
Vendor: 99 - GOLDEN VALLEY AWARDS05/02/2025 158173 GOLDEN VALLEY AWARDS 157535 110-1130-427001 Golden Valley Awards CC Nam 10.84 Vendor 99 - GOLDEN VALLEY AWARDS Total: 10.84
Vendor: 413 - GOODWIN CONSULTING GROUP04/30/2025 13905 GOODWIN CONSULTING GROU157536 110-246-0720 ACCT CHANGE 1800 04/30/2025 100363303 GEORGE REED INC. 157534 110-4140-427006 Invoice 100363303 Hot Mix Ge 374.93 04/30/2025 100363304 GEORGE REED INC. 157534 229-4110-425003 Invoice 100363304 CP2502 Ge 305.7505/01/2025 100363452 GEORGE REED INC. 157534 110-4140-427006 Invoice 100363452 Hot Mix Ge 433.8404/29/2025 100363181 GEORGE REED INC. 157534 229-4110-425003 Invoice 100363181 CP2502 Ge 442.8704/25/2025 100362923 GEORGE REED INC. 157534 229-4110-425003 Invoice 100362923 CP2501 Ge 2595.25 04/28/2025 100363069 GEORGE REED INC. 157534 229-4110-425003 Invoice 100363069 CP2501 Ge 3096.3 04/29/2025 100363180 GEORGE REED INC. 157534 110-4140-427006 Invoice 100363180 Hot Mix Ge 210.2304/22/2025 100362515 GEORGE REED INC. 157534 229-4110-425003 Invoice 100362515 CP2502 Ge 887.0804/23/2025 100362640 GEORGE REED INC. 157534 229-4110-425003 Invoice 100362640 CP2502 Ge 857.7104/24/2025 100362792 GEORGE REED INC. 157534 229-4110-425003 Invoice 100362792 CP2501 Ge 449.8704/21/2025 100362369 GEORGE REED INC. 157534 117-7440-441004 Invoice 100362369 Hot Mix Ge 283.5 04/21/2025 100362370 GEORGE REED INC. 157534 229-4110-425003 Invoice 100362370 CP2502 Ge 754.53 04/22/2025 100362514 GEORGE REED INC. 157534 110-4140-427006 Invoice 100362514 Hot Mix Ge 102.3704/15/2025 100361834 GEORGE REED INC. 157534 229-4110-425003 Invoice 100361834 CP2502 Ge 873.3404/16/2025 100361964 GEORGE REED INC. 157534 645-4160-427006 Invoice 100361964 George Ree 511.3604/17/2025 100362079 GEORGE REED INC. 157534 110-4140-427006 Invoice 100362079 Hot Mix Ge 100.5406/06/2025 INV02175 FRANCHISE TAX BOARD 157576 110-219-1900 GARNISHMENT - FTB 151.38 Vendor 92 - FRANCHISE TAX BOARD Total: 151.38
Vendor: 95 - GEORGE REED INC.04/14/2025 100361701 GEORGE REED INC. 157534 229-4110-425003 Invoice 100361701 CP2501 Ge 1030.39 05/12/2025 106050 FIRST CHOICE INDUSTRIAL SUP157533 117-7460-427002 Janitorial Supplys 162.46 05/12/2025 106050 FIRST CHOICE INDUSTRIAL SUP157533 118-7390-427002 Janitorial Supplys 162.46 Vendor 1428 - FIRST CHOICE INDUSTRIAL SUPPLY INC. Total: 1820.29 Vendor: 92 - FRANCHISE TAX BOARD05/09/2025 105975 FIRST CHOICE INDUSTRIAL SUP157533 645-4160-427006 Invoice 105975 First Choice Ind 585.23 05/12/2025 106050 FIRST CHOICE INDUSTRIAL SUP157533 110-7413-427002 Janitorial Supplys 162.46 05/12/2025 106050 FIRST CHOICE INDUSTRIAL SUP157533 117-7440-427002 Janitorial Supplys 162.4605/05/2025 757052 FARMER'S BLACKMITH LLC 157532 622-4151-427006 Invoice 757052 Farmer's Black 60.34 Vendor 87 - FARMER'S BLACKMITH LLC Total: 60.34
Vendor: 1428 - FIRST CHOICE INDUSTRIAL SUPPLY INC.05/09/2025 105975 FIRST CHOICE INDUSTRIAL SUP157533 622-4152-427006 Invoice 105975 First Choice Ind 585.22 1 of 10
16 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 01522 - Mid Valley IT Total: 21291
Vendor: 168 - MODESTO STEEL05/20/2025 469312 MODESTO STEEL 157548 622-4152-427006 Invoice 469156 Modesto Steel 235.59 Vendor 168 - MODESTO STEEL Total: 235.59
Vendor: 01092 - MOTION INDUSTRIES INC.04/29/2025 CA15-00977968 MOTION INDUSTRIES INC. 157549 622-4151-424002 Invoice CA15-00977968 Motio 92.03 05/12/2025 331 Mid Valley IT 157547 270-1910-425003 IT SERVICES 633.405/12/2025 331 Mid Valley IT 157547 525-1910-425003 IT SERVICES 18201.7105/12/2025 331 Mid Valley IT 157547 525-1910-425012 IT SERVICES 2455.8901/30/2025 20643 MCR ENGINEERING INC. 157546 343-7219-442001 CHANGE ORDER #2 38815.53 03/31/2025 20809 2 MCR ENGINEERING INC. 157546 343-7219-442001 CHANGE ORDER #2 1222.56 Vendor 158 - MCR ENGINEERING INC. Total: 45153.09
Vendor: 01522 - Mid Valley IT
Vendor 1365 - MCCOY TRUCK TIRE SERVICE CENTER INC Total: 1271.07 Vendor: 158 - MCR ENGINEERING INC.12/30/2024 20485 MCR ENGINEERING INC. 157546 540-1910-442001 CP2127 Construction Engineer 3263 12/30/2024 20485 MCR ENGINEERING INC. 157546 540-1910-442001 CHANGE ORDER #1 1852 Vendor 01470 - LAW ENFORCEMENT PSYCHOLOGICAL SERVICES, INC. Total: 950 Vendor: 1365 - MCCOY TRUCK TIRE SERVICE CENTER INC05/07/2025 10172006 MCCOY TRUCK TIRE SERVICE C157545 570-4120-427006 Tires for H-27 Street lighting a 1271.07 Vendor 01627 - IMPERIAL DADE Total: 1132.24
Vendor: 342 - INDUSTRIAL ELECTRICAL CO04/09/2025 PI-082388 INDUSTRIAL ELECTRICAL CO 157543 645-4160-424002 Invoice PI-082388 Industrial El 934.5 Vendor 342 - INDUSTRIAL ELECTRICAL CO Total: 934.5
Vendor: 01470 - LAW ENFORCEMENT PSYCHOLOGICAL SERVICES, INC.04/30/2025 3999 LAW ENFORCEMENT PSYCHOL157544 110-2110-425006 PRE EMPLOYMENT PSYCH EVA 950 05/08/2025 37672783 IMPERIAL DADE 157542 117-7440-427002 Janitorial Supplys 283.0605/08/2025 37672783 IMPERIAL DADE 157542 117-7460-427002 Janitorial Supplys 283.0605/08/2025 37672783 IMPERIAL DADE 157542 118-7390-427002 Janitorial Supplys 283.06 Vendor 1337 - HTBS CREDIT Total: 256.63
Vendor: 870 - HUBER TECHNOLOGY INC.05/07/2025 CD10028750 HUBER TECHNOLOGY INC. 157541 622-4151-424002 Invoice CD10028750 Huber Te 1437.6 Vendor 870 - HUBER TECHNOLOGY INC. Total: 1437.6
Vendor: 01627 - IMPERIAL DADE05/08/2025 37672783 IMPERIAL DADE 157542 110-7413-427002 Janitorial Supplys 283.06 Vendor 01125 - HENSLEY'S PAVING & GENERAL ENGINEERING INC. Total: 900 Vendor: 1337 - HTBS CREDIT05/07/2025 6031533276 HTBS CREDIT 157540 622-4153-427001 HTBS - OFFICE SUPPLIES 128.3105/07/2025 6031533276 HTBS CREDIT 157540 645-4161-427001 HTBS - OFFICE SUPPLIES 128.3205/14/2025 5081126 HAIDLEN FORD-MERCURY 157538 570-4120-427006 Invoice 5081126 Haidlen Ford 32.6 Vendor 111 - HAIDLEN FORD-MERCURY Total: 13022.08
Vendor: 01125 - HENSLEY'S PAVING & GENERAL ENGINEERING INC.05/19/2025 F24-011 HENSLEY'S PAVING & GENERA157539 645-204-0100 HYDRANT METER REFUND 900 1 of 10
17 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 05/15/2025 2721-205129 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 23.32 05/20/2025 2721-206200 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 139.96 05/20/2025 2721-206208 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 17.59 05/13/2025 2721-204461 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 78.6905/14/2025 2721-204699 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 86.6705/15/2025 2721-205045 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 83.57 Vendor 219 - OPERATING ENGINEERS LOCAL #3 Total: 1855
Vendor: 62 - O'REILLY AUTOMOTIVE STORES INC.05/13/2025 2721-204436 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 94.1805/13/2025 2721-204437 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 81.27 Vendor 209 - OAKDALE POLICE OFFICERS ASSOCIATION Total: 643.5 Vendor: 219 - OPERATING ENGINEERS LOCAL #306/06/2025 INV02178 OPERATING ENGINEERS LOCA 157577 110-219-0800 UNION DUES - OAKDALE POLIC 1085 06/06/2025 INV02179 OPERATING ENGINEERS LOCA 157577 110-219-0800 UNION DUES - OAKDALE MISC 770 06/06/2025 INV02177 OAKDALE POLICE OFFICERS AS10810 110-219-0900 PORAC/LDF/LTD/STD 104.25 Vendor 208 - OAKDALE POLICE OFFICERS ASSOCIATION Total: 904.25 Vendor: 209 - OAKDALE POLICE OFFICERS ASSOCIATION06/06/2025 INV02176 OAKDALE POLICE OFFICERS AS10811 110-219-0900 OAKDALE PD LTD 643.5 05/12/2025 394235 OAKDALE LEADER 157555 646-4169-442001 Invoice 394235 CP2406 Oakda 344 Vendor 206 - OAKDALE LEADER Total: 791
Vendor: 208 - OAKDALE POLICE OFFICERS ASSOCIATION06/06/2025 INV02169 OAKDALE POLICE OFFICERS AS10810 110-219-0800 ASSOCIATION DUES 800 05/12/2025 394232 OAKDALE LEADER 157554 646-4169-442001 Invoice 394232 CP2213 Oakda 344 06/06/2025 INV02170 OAKDALE EMPLOYEES ASSOCI 10809 110-219-0800 OAKDALE EMPLOYEES ASSOCI 60 Vendor 198 - OAKDALE EMPLOYEES ASSOCIATION Total: 60
Vendor: 206 - OAKDALE LEADER04/13/2025 391837 OAKDALE LEADER 157553 110-1130-425011 Public Hearing Notice 10304/30/2025 309440 NORTHSTAR CHEMICAL 157552 645-4160-427006 ON-GOING MONTHLY CHLORIN 185.95 05/13/2025 310730 NORTHSTAR CHEMICAL 157552 645-4160-427006 ADDITIONAL FUNDS 881.65 Vendor 01015 - NORTHSTAR CHEMICAL Total: 1939.64
Vendor: 198 - OAKDALE EMPLOYEES ASSOCIATION05/14/2025 25-008 NICKERSON INVESTIGATIVE SE157551 110-2110-425006 PRE EMPLOYMENT BACKGROU 566 Vendor 01023 - NICKERSON INVESTIGATIVE SERVICES Total: 2225.8 Vendor: 01015 - NORTHSTAR CHEMICAL04/30/2025 309440 NORTHSTAR CHEMICAL 157552 645-4160-427006 ADDITIONAL FUNDS 872.0405/20/2025 015760 NAPA AUTO PARTS OF OAKDA157550 570-4120-427006 Air filter and Hydraulic filter 15.52 Vendor 01612 - NAPA AUTO PARTS OF OAKDALE Total: 28.09
Vendor: 01023 - NICKERSON INVESTIGATIVE SERVICES05/14/2025 25-007 NICKERSON INVESTIGATIVE SE157551 110-2110-425006 PRE EMPLOYMENT BACKGROU 1659.8 05/05/2025 CA15-00978473 MOTION INDUSTRIES INC. 157549 622-4151-424002 Invoice CA15-00978473 Motio 124.76 Vendor 01092 - MOTION INDUSTRIES INC. Total: 216.79
Vendor: 01612 - NAPA AUTO PARTS OF OAKDALE05/20/2025 015277 NAPA AUTO PARTS OF OAKDA157550 570-4120-427006 Air filter and Hydraulic filter 12.57 1 of 10
18 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 05/21/2025 16510 R & K AUTOMATIC GATE & AC 157559 644-4169-442001 Gate for FB 3356.8 Vendor 226 - PGE Total: 18461.18
Vendor: 1517 - R & K AUTOMATIC GATE & ACCESS05/21/2025 16510 R & K AUTOMATIC GATE & AC 157559 357-1910-442001 Gate for FB 6713.62 05/21/2025 16510 R & K AUTOMATIC GATE & AC 157559 621-4159-442001 Gate for FB 3356.8 05/21/2025 MAY 2025 2 PGE 157557 622-4151-420001 529288 523.59 05/21/2025 MAY 2025 2 PGE 157557 622-4152-420001 59146046806 44.48 05/21/2025 MAY 2025 2 PGE 157557 645-4160-420001 59146046806 44.48 05/21/2025 MAY 2025 2 PGE 157557 110-7210-420001 63695829133 914.9805/21/2025 MAY 2025 2 PGE 157557 622-4150-420001 44172864934 80.39 05/21/2025 MAY 2025 2 PGE 157557 622-4151-420001 529290 299.96 05/19/2025 MAY 2025 3 PGE 157557 657-4170-420001 88819309373 482.4105/21/2025 MAY 2025 2 PGE 157557 110-7210-420001 02411052901 123.3905/21/2025 MAY 2025 2 PGE 157557 110-7210-420001 25332532271 114.5305/19/2025 MAY 2025 3 PGE 157557 293-6250-420001 88703594601 149.7605/19/2025 MAY 2025 3 PGE 157557 293-6256-420001 88703594601 149.7505/19/2025 MAY 2025 3 PGE 157557 293-6257-420001 88703594601 149.7505/13/2025 MAY 2025 PGE 157557 657-4170-420001 07028519473 1584.29 05/13/2025 MAY 2025 PGE 157557 657-4170-420001 44024983676 116.1805/13/2025 MAY 2025 PGE 157557 657-4170-420001 86502703126 392.3405/13/2025 MAY 2025 PGE 157557 622-4152-420001 44133562536 2415.15 05/13/2025 MAY 2025 PGE 157557 622-4152-420001 07228975343 111.8 05/13/2025 MAY 2025 PGE 157557 645-4160-420001 07228975343 111.7905/13/2025 MAY 2025 PGE 157557 622-4150-420001 45427294660 486.4805/13/2025 MAY 2025 PGE 157557 288-6243-420001 01868963875 315.8105/13/2025 MAY 2025 PGE 157557 288-6244-420001 47013986097 58.99 05/13/2025 MAY 2025 PGE 157557 288-6245-420001 68565167456 21.49 05/13/2025 MAY 2025 PGE 157557 285-6220-420001 98085099004 2.4305/13/2025 MAY 2025 PGE 157557 286-6230-420001 98085099004 2.4205/13/2025 MAY 2025 PGE 157557 288-6241-420001 29646608462 88.45 05/13/2025 MAY 2025 PGE 157557 119-4110-420001 07228975343 34.98 05/13/2025 MAY 2025 PGE 157557 119-4110-420002 07228975343 20.92 05/13/2025 MAY 2025 PGE 157557 285-6220-420001 16364492971 1532.77 05/13/2025 MAY 2025 PGE 157557 110-7210-420001 18246929329 10.16 05/13/2025 MAY 2025 PGE 157557 117-7460-420001 71493181177 2472.08 05/13/2025 MAY 2025 PGE 157557 117-7470-420001 63063551012 223.6505/13/2025 MAY 2025 PGE 157557 110-1910-420001 18246929329 4719.01 05/13/2025 MAY 2025 PGE 157557 110-1910-420002 18246929329 646.5905/13/2025 MAY 2025 PGE 157557 110-4142-420001 07875298122 15.93 05/20/2025 2721-206352 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 230.1 05/22/2025 2721-206681 O'REILLY AUTOMOTIVE STORE157556 570-4120-427006 BLANKET PO FOR GARAGE SER 3 Vendor 62 - O'REILLY AUTOMOTIVE STORES INC. Total: 838.35 Vendor: 226 - PGE
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19 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 1583 - TYLER TECHNOLOGIES INC. Total: 725
Vendor: 1278 USAGE - UBEO WEST LLC05/19/2025 4896630 UBEO WEST LLC 157569 110-1910-423000 UBEO - COPIER CONTRACT 176.1805/14/2025 025-510013 TYLER TECHNOLOGIES INC. 157568 120-3130-425012 COMMUNITY DEVELOPMENT S 312.46 05/14/2025 025-510013 TYLER TECHNOLOGIES INC. 157568 622-4153-425012 COMMUNITY DEVELOPMENT S 85.43 05/14/2025 025-510013 TYLER TECHNOLOGIES INC. 157568 645-4161-425012 COMMUNITY DEVELOPMENT S 85.4304/30/2025 025-509086 TYLER TECHNOLOGIES INC. 157568 622-4153-425012 COMMUNITY DEVELOPMENT S 21.3604/30/2025 025-509086 TYLER TECHNOLOGIES INC. 157568 645-4161-425012 COMMUNITY DEVELOPMENT S 21.3605/14/2025 025-510013 TYLER TECHNOLOGIES INC. 157568 120-3120-425012 COMMUNITY DEVELOPMENT S 96.68 Vendor 295 - TURF STAR INC. Total: 20129.21
Vendor: 1583 - TYLER TECHNOLOGIES INC.04/30/2025 025-509086 TYLER TECHNOLOGIES INC. 157568 120-3120-425012 COMMUNITY DEVELOPMENT S 24.17 04/30/2025 025-509086 TYLER TECHNOLOGIES INC. 157568 120-3130-425012 COMMUNITY DEVELOPMENT S 78.1104/30/2025 207871802 TRUGREEN COMMERCIAL 157566 285-6220-427006 Invoice 207871802 Trugreen 1648 Vendor 01066 - TRUGREEN COMMERCIAL Total: 3296
Vendor: 295 - TURF STAR INC.04/21/2025 INV082714 TURF STAR INC. 157567 549-7219-442001 PURCHASE ORDER GTX UTILITY 20129.21 Vendor 01631 - SYNAGRO-WWT INC. Total: 240227.03
Vendor: 1172 - THE PARKS GROUP04/30/2025 81176 THE PARKS GROUP 157565 110-2110-427001 BUSINESS CARDS LEVENDIS 177.42 Vendor 1172 - THE PARKS GROUP Total: 177.42
Vendor: 01066 - TRUGREEN COMMERCIAL04/30/2025 207871802 TRUGREEN COMMERCIAL 157566 284-6210-427006 Invoice 207871802 Trugreen 1648Vendor: 01631 - SYNAGRO-WWT INC.04/16/2025 55333 SYNAGRO-WWT INC. 157564 621-4159-442001 CP2305 WWTP Aeration Basin 240227.03 05/19/2025 54274 STANISLAUS FOUNDATION 157563 510-1910-436001 dental benefits 1631.7 05/19/2025 54293 STANISLAUS FOUNDATION 157563 510-1910-436001 dental benefits 4408.8 Vendor 1368 - STANISLAUS FOUNDATION Total: 8224.6
Vendor 1384 - SIEMENS INDUSTRY INC Total: 190.46
Vendor: 1368 - STANISLAUS FOUNDATION05/01/2025 54190 STANISLAUS FOUNDATION 157563 510-1910-436001 dental benefits 1212.1 05/01/2025 54207 STANISLAUS FOUNDATION 157563 510-1910-436001 dental benefits 972 04/18/2025 38206 SAFE-T-LITE OF MODESTO 157561 110-4140-427006 Invoice 38206 Safe T Lite 312.12 Vendor 255 - SAFE-T-LITE OF MODESTO Total: 312.12
Vendor: 1384 - SIEMENS INDUSTRY INC04/11/2025 5671624490 SIEMENS INDUSTRY INC 157562 622-4151-424002 REPLACEMENT UNIT FOR UV C 190.46 05/13/2025 714 RP LANDSCAPING 157560 117-7440-425015 RP LANDSCAPING - CITYHALL, 1066.9705/13/2025 714 RP LANDSCAPING 157560 117-7460-425015 RP LANDSCAPING - CITYHALL, 1159.74 Vendor 01378 - RP LANDSCAPING Total: 2570
Vendor: 255 - SAFE-T-LITE OF MODESTO
Vendor 1517 - R & K AUTOMATIC GATE & ACCESS Total: 13427.22 Vendor: 01378 - RP LANDSCAPING05/13/2025 714 RP LANDSCAPING 157560 110-7413-425015 RP LANDSCAPING - CITYHALL, 343.29 1 of 10
20 Amount

WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 5/28/2025 - 6/8/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Grand Total:

Vendor: 326 - WILLE ELECTRIC SUPPLY CO INC.04/10/2025 S2244892.001 WILLE ELECTRIC SUPPLY CO IN157573 284-6210-424009 Invoice S2244892.001 Wille El 5648.48 Vendor 326 - WILLE ELECTRIC SUPPLY CO INC. Total: 5648.48 891997.97
Vendor 312 - W.B. TAYLOR & SONS Total: 138.69
Vendor: 324 - WESTURF NURSERY05/22/2025 1010920 WESTURF NURSERY 157572 570-4120-427006 Starter for Mower 217.74 Vendor 324 - WESTURF NURSERY Total: 217.74
05/18/2025 270617885-00002 5/18/25 VERIZON WIRELESS 157570 565-7215-420004 TELEPHONE 343.11 Vendor 308 - VERIZON WIRELESS Total: 684.98
Vendor: 312 - W.B. TAYLOR & SONS05/09/2025 66712 W.B. TAYLOR & SONS 157571 645-4160-427006 Invoice 66712 WB Taylor 138.69 05/19/2025 4896630 UBEO WEST LLC 157569 645-4160-423000 UBEO - COPIER CONTRACT 88.09 Vendor 1278 USAGE - UBEO WEST LLC Total: 880.88
Vendor: 308 - VERIZON WIRELESS05/18/2025 270617885-00002 5/18/25 VERIZON WIRELESS 157570 110-7210-420004 TELEPHONE 341.87 05/19/2025 4896630 UBEO WEST LLC 157569 119-4110-423000 UBEO - COPIER CONTRACT 88.09 05/19/2025 4896630 UBEO WEST LLC 157569 120-3110-423000 UBEO - COPIER CONTRACT 88.09 05/19/2025 4896630 UBEO WEST LLC 157569 622-4152-423000 UBEO - COPIER CONTRACT 88.09 05/19/2025 4896630 UBEO WEST LLC 157569 110-2110-423000 UBEO - COPIER CONTRACT 352.34 1 of 10
21 AGENDA ITEM 9.3
By Motion, Waive all Readings of Ordinances and
Resolutions, except by Title.
22 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
ORDINANCE NO. 1292

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF OAKDALE AMENDING SECTION 2-2 OF THE OAKDALE MUNICIPAL CODE TO CHANGE THE TIME AND

UPDATE THE LOCATION OF REGULAR CITY COUNCIL MEETINGS
THE CITY COUNCIL OF THE CITY OF OAKDALE DOES ORDAIN AS FOLLOWS:

Section 2-2 of the Oakdale Municipal Code is hereby amended to read as follows:
§ 2-2. City Council meeting time and place.

The regular meetings of the City Council shall be held on the first and third Mondays in each month, at 6:30 PM, in the City Council Chambers, 277 North Second Avenue, Oakdale, California.

This Ordinance shall become effective thirty (30) days from and after its final passage and adoption, provided it is published in a newspaper of general circulation at least fifteen (15) days prior to its effective date.

The foregoing ordinance was introduced at a public hearing held on the 2nd day of June 2025, given a second reading on the 16th day of June 2025, the foregoing Ordinance was passed and adopted by the following votes:

AYES: Council Members:

NOES: Council Members:

ABSENT: Council Members:

ABSTAIN: Council Members:

ATTEST:

Patrick Mondragon, City Clerk
SIGNED:

Cherilyn Bairos, Mayor
AGENDA ITEM 9.4
23 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
ORDINANCE NO. 1293

AN ORDINANCE OF THE OAKDALE CITY COUNCIL AMENDING SECTION 12-2 FIRE HAZARD SEVERITY ZONES, TO CHAPTER 12, FIRE

PROTECTION, OF THE OAKDALE MUNICIPAL CODE TO DESIGNATE FIRE

HAZARD SEVERITY ZONES
WHEREAS, Government Code Section 51178 directs the State Fire Marshal to identify areas in the state as moderate, high, and very high fire hazard severity zones based on consistent statewide criteria, which include fuel loading, slope, fire weather, and other relevant factors; and
WHEREAS, Government Code Section 51179 directs local agencies to designate, by ordinance, moderate, high, and very high fire hazard severity zones in its jurisdiction within 120 days of receiving recommendations from the State Fire Marshal pursuant to Government Code Section 51178; and
WHEREAS, the City of Oakdale has received recommendations from the State Fire Marshal through a map titled “City of Oakdale – Stanislaus County; Local Responsibility Area Fire Hazard Severity Zones” (“Oakdale FHSZ Map”), dated February 24, 2025, attached as Exhibit A; and
WHEREAS, the Oakdale FHSZ MAP accurately represents the fire hazard severity zones within the City and the City desires to adopt the map pursuant to Government Code section 51179; and
WHEREAS, a copy of this ordinance shall be transmitted to the State Board of Forestry and Fire Protection within thirty (30) days of adoption pursuant to Government Code Section 51179.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF OAKDALE, CALIFORNIA DOES ORDAIN AS FOLLOWS:

SECTION 1: Ordinance. Section 12-2 (Reserved), of Chapter 12, Fire Protection, of the Oakdale Municipal Code is hereby amended to read as follows:
§ 12-2 Fire Hazard Severity Zone Map
The City of Oakdale hereby adopts the fire hazard severity zones designated on a map titled “City of Oakdale – Stanislaus County; Local Responsibility Area Fire Hazard Severity Zones” as identified by the State Fire Marshal, dated February 24, 2025, incorporated hereto.

AGENDA ITEM 9.5
24 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
ORDINANCE NO. 1293

SECTION 2: SEVERABILITY. If any section, subdivision, sentence, clause, phrase or portion of this Ordinance is, for any reason, held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision, and such holding shall not affect the validity of the remaining portions thereof.

SECTION 3: ENVIRONMENTAL FINDINGS. The City Council of the City of Oakdale finds that this ordinance is not subject to California Environmental Quality Act (CEQA) pursuant to following sections of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3: (1) Section 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment); and (2) Section 15060(c)(3) (the activity is not a project as defined in Section 15378) because the subject ordinance has no potential for resulting in any significant physical change to the environment, either directly or indirectly.

SECTION 4: EFFECTIVE DATE. This Ordinance shall become effective thirty (30) days from and after its final passage and adoption, provided it is published in a newspaper of general circulation at least fifteen (15) days prior to its effective date or a summary of the Ordinance is published in a newspaper of general circulation at least five (5) days prior to adoption and again at least fifteen (15) days prior to its effective date.

Introduced at a regular meeting of the City Council of the City of Oakdale, held on June 2, 2025, and second reading at a regular meeting of the City Council of the City of Oakdale on June 16, 2025, the foregoing Ordinance was passed and adopted by the following vote:

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

Cherilyn Bairos, Mayor
ATTEST:

Patrick Mondragon, City Clerk
25 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
ORDINANCE NO. 1293

Exhibit A
26 CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Meeting Date: Monday, June 16, 2025
To: Mayor Bairos and Members of the Oakdale City Council From: Jeff Roberts, Public Works Superintendent
Reviewed by: Jeff Gravel, Public Services Director
Subject: Consideration of a Resolution Granting a Public Utilities Easement (PUE) to the Pacific Gas and Electric Company along the eastern side of Oak and Kimball Siphon Structure Property over, under and across real property for electrical utility purposes and Authorize PG&E Staff to Record with the
Stanislaus County Recorder’s Office
I. BACKGROUND/DISCUSSION
The property owned by the City of Oakdale; APN 063-004-049 is located on the corner of Oak Avenue and Kimball Street within City limits. A Public Utilities Easement (PUE) for electric utility purposes is needed on the eastern most side of what is known as the Sewer River Crossing Siphon Structure. The easement will be approximately 15.0 Ft wide. This easement will serve for electrical services at the Siphon Structure to run an air scrubber (fan powered vent to filter off sewer gasses) and an irrigation controller.

AGENDA ITEM 9.6
27 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Pacific Gas and Electric Company Easement for Electrical Utilities MEETING DATE: June 16, 2025
II. FISCAL IMPACT
There is no impact to the General Fund.

III. RECOMMENDATION
Staff recommends that the City Council adopt a Resolution authorizing a Public Utilities Easement to the Pacific Gas and Electric Company along the eastern side of Oak Avenue and Kimball Street Siphon Structure property over, under and across real property for electrical utility purposes and Authorize PG&E Staff to Record with the Stanislaus County Recorder’s Office.

IV. ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-__
Attachment B: Grant of Easement Deed
28 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
RESOLUTION 2025-___

A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL AUTHORIZING A

PUBLIC UTILITIES EASEMENT TO PACIFIC GAS AND ELECTRIC COMPANY

ALONG THE EASTERN SIDE OF THE OAK AND KIMBALL SIPHON STRUCTURE

PROPERTY OVER, UNDER AND ACROSS REAL PROPERTY FOR ELECTRICAL

UTILITY PURPOSES AND AUTHORIZING PG&E STAFF TO RECORD WITH THE

STANISLAUS COUNTY RECORDERS OFFICE
WHEREAS, the property owned by the City of Oakdale, APN 063-004-049 is located on Oak and Kimball within city limits; and,
WHEREAS, a Public Utilities Easement for electric utility purposes approximately

15.0’ wide is needed on the eastern most edge of what will be known as River Crossing Siphon Structure Property; and,
WHEREAS, this easement allots dedicated space for the electrical utility equipment and also allows the utility company to perform any maintenance and/or repairs on the equipment in the future; and,
WHEREAS, Staff recommends that the City Council adopt a Resolution authorizing a Public Utilities Easement be granted to Pacific Gas and Electric Company along the eastern most edge of the Siphon Structure property over, under and across real property for electrical utility purposes and authorizing PG&E staff to record with the Stanislaus County Recorder’s Office.

NOW, THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL OF THE CITY OF OAKDALE hereby authorizes a Public Utilities Easement to Pacific Gas and Electric Company at APN 063-004-049 (Oak and Kimball Siphon Structure) and authorizing the filing with the County Recorder.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 16th DAY OF JUNE, 2025, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

SIGNED:

Cherilyn Bairos, Mayor
ATTEST:

Patrick Mondragon, City Clerk
29 30
31 32
33 34
35 CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Meeting Date: June 16, 2025
To: Mayor Bairos and Members of the City Council
From: Stan Milam, Fleet Supervisor
Subject: Consideration of a Resolution Authorizing a Letter of Support for Stanislaus Regional Transit Authority’s FY 2025 Low or No Emission Grant Program Application
I. BACKGROUND
The Stanislaus Regional Transit Authority (StanRTA) is pursuing federal funding under the Federal Transit Administration’s (FTA) Low or No Emission Grant Program and the Grants for Buses and Bus Facilities Competitive Program. These programs aim to fund transit projects that replace aging fleets with low or no emission vehicles and improve bus facility infrastructure. The programs are funded through the Bipartisan Infrastructure Law, which supports clean energy transitions, workforce development, and infrastructure improvements.

II. DISCUSSION
StanRTA seeks approximately $25 million to construct its Next Generation Operations and Maintenance Facility. The proposed facility will provide critical infrastructure to support the agency’s transition to a 100% zero-emission fleet, including hydrogen fueling capacity. The new facility will:
• Improve bus reliability and maintenance efficiency.
• Support over 150 buses, including five new hydrogen fuel cell electric buses (FCEBs).
• Enable StanRTA to expand its services to meet community transit needs. • Provide job training and workforce development opportunities related to zeroemission technologies. • Help StanRTA meet California’s Innovative Clean Transit (ICT) regulation requirements for a zero-emission fleet by 2040.

The City of Oakdale is a direct beneficiary of StanRTA’s services. Supporting this application will enhance mobility, environmental health, and access to public transportation for Oakdale residents and the broader Stanislaus County community.

III. FISCAL IMPACT
There is no fiscal impact to the City of Oakdale resulting from the approval of this resolution.

IV RECOMMENDATION
Staff recommends that the City Council adopt the resolution approving a letter of support for the Stanislaus Regional Transit Authority’s (StanRTA) application to the AGENDA ITEM 9.7
36 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: StanRTA Letter of Support
MEETING DATE: June 16, 2025
Federal Transit Authority’s FY 2025 Low or NO emission Vehicle Grant and the Bus and Bus Facility Competitive Program
V. ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-__
Attachment B: Draft Letter of Support
37 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
RESOLUTION 2025-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OAKDALE IN SUPPORT OF THE STANISLAUS REGIONAL TRANSIT AUTHORITY’S APPLICATION TO THE FEDERAL TRANSIT ADMINISTRATION’S LOW OR NO EMISSION GRANT

PROGRAM AND THE GRANTS FOR BUSES AND BUS FACILITIES COMPETITIVE

PROGRAM
WHEREAS, the Stanislaus Regional Transit Authority (StanRTA) provides regional transportation services that benefit the residents of the City of Oakdale and the surrounding communities; and
WHEREAS, StanRTA is applying to the Federal Transit Administration (FTA) for funding through the FY 2025 Low or No Emission Grant Program and the Grants for Buses and Bus Facilities Competitive Program; and
WHEREAS, the proposed funding would support the development of a Next Generation Operations and Maintenance Facility designed to house and maintain a fleet of over 150 buses and enable the transition to 100% zero-emission vehicles through hydrogen fueling infrastructure; and
WHEREAS, the City of Oakdale recognizes the environmental, economic, and transportation benefits of improved regional transit services, including reduced emissions, greater service reliability, and expanded job opportunities through workforce development; and
WHEREAS, the construction and implementation of this facility will help StanRTA comply with California’s Innovative Clean Transit regulation and further promote sustainable public transportation in the region.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Oakdale does hereby support the Stanislaus Regional Transit Authority’s grant application and authorizes the City Manager to submit a letter of support to the Federal Transit Administration on behalf of the City.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 16th DAY OF JUNE, 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
38 Office of the City Manager
280 North Third Avenue • Oakdale, CA 95361 • Ph: (209) 845-3571 June 17, 2025
Kirsten Wiard-Bauer
Office of Program Management
Federal Transit Administration
1200 New Jersey Avenue, S.E.

Washington, DC 20590
Subject: Letter of Support – Stanislaus Regional Transit Authority’s Application for FTA FY 2025 Low or No Emission and Bus and Bus Facilities Grant Programs Dear Ms. Wiard-Bauer,
On behalf of the City of Oakdale, I am pleased to express our strong support for the Stanislaus Regional Transit Authority’s (StanRTA) application to the Federal Transit Administration’s Fiscal Year 2025 Low or No Emission Vehicle Grant Program and the Grants for Buses and Bus Facilities Competitive Program.

StanRTA’s proposed Next Generation Operations and Maintenance Facility is a critical investment in the future of public transportation in our region. The planned facility will not only expand the agency’s capacity to serve Stanislaus County’s growing transit needs but will also support the transition to a 100% zero-emission fleet, including the use of advanced hydrogen fuel cell technology. This aligns with the goals of the California Innovative Clean Transit (ICT) regulation and reflects a meaningful step toward a more sustainable, cleaner transportation system.

By enabling the replacement of five outdated buses with hydrogen fuel cell electric buses and providing maintenance space for a fleet of over 150 vehicles, the project will significantly improve service reliability, reduce emissions, and enhance mobility options for residents across our communities. Additionally, the facility will support workforce development and training opportunities essential to maintaining and operating a modern zero-emission fleet.

This project promises wide-reaching benefits for our region, including improved air quality, expanded transit service, good-paying jobs, and greater access to essential services for our residents. The City of Oakdale fully supports this important effort and urges your favorable consideration of StanRTA’s grant application.

Thank you for your attention and for your continued investment in forward-thinking transportation solutions.

Sincerely,
Jerry Ramar, Interim City Manager
City of Oakdale

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]
39 CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Report Date: June 11, 2025
To: Mayor and City Council
From: Albert Avila, Finance Director
Alanna Bryant, City Treasurer
Subject: May 31, 2025 Treasurer’s Report
I. BACKGROUND
The Treasurer’s Report for the month of May 2025 is attached.

II. DISCUSSION
The Treasurer’s Report represent the schedule of cash and investments for the City. The schedule reflects the reconciled cash balances at the end of each month for checking, savings, investments, customer service cash drawers and petty cash.

III. RECOMMENDATION
Staff recommends that the City Council accept the Treasurer Report as presented.

IV. ATTACHMENTS
Treasurer’s Report dated May 31, 2025.

AGENDA ITEM 9.8
40 41

CHECKING PAYROLL TOTAL
BANK STATEMENT BALANCE 2,800,001.00 39,504.66 2,839,505.66 OUTSTANDING DEPOSITS 99,567.70 99,567.70
OUTSTANDING CHECKS (1,052,498.77) (2,872.15) (1,055,370.92) ADJUSTED TOTAL 1,847,069.93 36,632.51 1,883,702.44
CASH DRAWERS 2,300.00
EMPLOYEE FSA CHECKING 6,469.16
SAVINGS - DIRECT DEPOSIT 139,911.75
SAVINGS 9,415,073.27
INVESTMENTS - CHANDLER ASSET MANAGEMENT 44,114,334.77
INVESTMENTS - LAIF 5,035,561.54
60,597,352.93
All Funds May 2024 May 2025
110 GENERAL FUND 6,597,856.81 7,805,682.61
114 CANNABIS FUND 548,281.79 704,515.46
115 MEASURE H (743.49) 959.09
117 FACILITIES 69,846.25 71,478.63
118 RECREATION 92,465.37 123,766.96
119 ENGINEER & PW ADMIN (2,959.23) 21,782.28
120 DEVELOPMENT SERVICES 708,725.88 392,712.35
203 SUPPLE MENTAL LAW ENFORCE MENT 137,808.75 122,773.92 206 OTS - ENFORCEMENT GRANT (3,866.16) (3,316.03)
207 OFFICER WELLNESS GRANT 15,001.00 10,002.00
211 ASSET FORFEITURE 71,706.50 74,763.03
212 SB 2 PLANNING GRANT 55,445.00 52,498.00
213 LOCAL EARLY ACTION PLANNING GANT (LEAP) (7,862.50) (13,508.80) 214 SAFETY SALES TAX 212,454.92 272,394.74
215 GAS TAX 283,540.24 374,781.57
216 SB1-ROAD MAINTENANCE 1,343,677.07 1,308,871.24
217 TRAFFIC CONGESTION RELIEF FUND 82,158.49 84,042.51
221 LOCAL TRANSPORTATION 63,918.70 65,384.46
222 MEASURE L 2,255,850.57 3,456,507.12
224 REGIONAL EARLY ACTION PLANNING GRANT (31,427.57) (38,230.23) 225 COMPLIANCE MITIGATION REVOLVING FUND - 132,689.59
229 SOLID WASTE 344,922.01 485,797.95
230 GENERAL PLAN UPDATE 191,653.00 244,559.57
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000.00) (71,000.00) 232 SENIOR CENTER GRANTS 18,290.98 11,822.49
234 US FISH WILDLIFE RESTORATION GRANT - (35,599.13)
235 CA FISH WILDLIFE RESTORATION GRANT (535,656.25) (54,508.49) 239 AMERICAN RECOVERY ACT FUND 2,058,639.65 207,034.23
241 LOW/MODERATE HOUSING 136,380.77 5,114.39
242 HOME - CONSORTIUM 0.84 0.84
243 HOME LOAN REUSE 71,484.61 16,024.61

CITY OF OAKDALE

TREASURERS REPORT
5/31/2025
42 CITY OF OAKDALE

TREASURERS REPORT
5/31/2025
All Funds May 2024 May 2025
245 ECONOMIC DEVELOPMENT FUND 365,000.20 362,081.17
248 CAL HOME LOAN REUSE 182,119.62 6,479.62
252 BRIDLE RIDGE STREET MAINTENANCE 61,899.73 107,462.86 266 CDBG FUND -REUSE 102,726.00 102,726.00
267 CDBG 46,161.88 15,480.46
268 ABANDONED VEHICLE ABATEMENT 119,861.14 110,664.98
270 EDUCATION / GOVERNMENT CTV 64,245.64 42,165.54
277 RIVERBANK ANIMAL SERVICES EQUIP. FUND 14,058.45 19,943.07 278 ESCALON ANIMAL SERVICES EQUIP. FUND 9,129.56 15,404.27 284 BRIDLE RIDGE LLD 135,546.45 244,402.36
285 BURCHELL HILL LLD 40,228.60 44,831.28
286 VINEYARD LLD 554,300.96 590,039.33
288 LIGHT & LANDSCAPE 2003-1 344,787.90 382,244.98
291 FIRE SERVICES CFD 74,008.34 57,115.51
292 PUBLIC SAFETY CFD 143,970.62 50,785.79
293 MAINTENANCE SERVICES CFD 2015-01 534,975.50 569,696.03 294 STREET REPLACEMENT FUND 97,876.73 97,876.73
316 SURFACE TRANSPORTATION GRANTS (262,288.19) (104,974.29) 360 EAST F PLAN AREA FEE 123,559.04 151.62
462 ENERGY EFFICIENCY & CONSERVATION DEBT SERVICE (102,714.17) (385,220.98) 465 2005 LEASE BONDS DEBT SERVICE 68,960.49 73,825.64
467 2015 PENSION DEBT SERVICE 138,618.66 29.98
510 DENTAL INSURANCE 112,722.55 134,253.12
512 EMPLOYEE FSA FUND 9,565.85 12,188.82
515 RISK MANAGEMENT 604,547.22 238,861.67
520 EMPLOYEE LIABILITY 950,552.91 686,240.92
525 INFORMATION TECHNOLOGY 817,152.89 627,890.04
530 VEHICLE MAINTENANCE 237,840.40 248,252.67
532 FIRE EQUIPMENT REPLACEMENT 52,081.67 154,424.95
535 PERS LIABILITY FUND 3,121,675.35 2,466,940.38
540 FACILITY MAINTENANCE FUND 1,986,683.36 2,048,887.43 542 EQUIPMENT REPLACEMENT 24,113.02 1,813.94
545 POLICE EQUIP REPLACEMENT 37,926.49 204,388.70
549 PARKS REPLACEMENT FUND 1,878,703.68 2,374,462.27
565 LLD MAINT SERVICES 22,428.85 59,756.26
570 FLEET MAINTENANCE FUND - 66,701.79
620 SRF LOAN RESERVE 1,250,540.99 1,279,217.69
621 SEWER CAPITAL IMPROVEMENT 9,572,695.22 9,020,410.60 622 SEWER SANITATION 503,694.67 576,425.95
631 DOWN TOWN PARKING FUND 90,507.87 44,964.67
644 WATER CAPITAL REPLACEMENT 7,747,892.15 10,284,362.89 645 WATER 2,439,182.85 1,213,563.10
657 AVIATION FUND 157,251.45 146,036.48
658 AIRPORT CAPITAL IMPROVEMENT 199,803.10 399,130.31
659 AIRPORT CAPITAL REPLACEMENT 75,804.40 92,696.93
720 DEVELOPMENT ACTIVITY TRUST (38,424.76) -
43 CITY OF OAKDALE

TREASURERS REPORT
5/31/2025
All Funds May 2024 May 2025
722 SIERRA POINT PLAN (71,155.26) (71,155.26)
740 BRIDLE RIDGE S. TRAIL DEP 1,180,613.51 1,207,686.65 741 CRANE/PATTERSON SIGNAL 216,213.71 221,171.81
742 ANIMAL CONTROL TRUST 76,949.26 34,144.28
744 SENIOR CENTER TRUST 12,918.11 46,071.00
745 POLICE RANGE TRUST 24,990.88 34,227.40
746 SENIOR OUTREACH TRUST 61,370.70 54,476.35
747 POLICE EQUESTRIAN UNIT 1,011.78 -
769 SENIOR HOUSING FUND 21,792.14 -
790 BRIDLE RIDGE CFD 2003-2 303,068.76 311,715.24
791 BRIDLE RIDGE CFD 2004-1 105,971.44 105,322.44
792 BRIDLERIDGE CFD 2005-1 227,019.50 230,479.73
799 REFUSE COLLECTION 289,767.44 307,661.90
REDEVELOPMENT AGENCY 443,297.11 471,017.66
DEVELOPER IMPACT FEES 10,816,699.04 7,029,653.24
63,129,097.95 60,597,352.93
BREAK DOWN OF REDEVELOPMENT AGENCY ***
363 RDA SUCCESSOR AGENCY 187,377.20 209,614.15
460 REDEVELOPMENT DEBT SERVICE 255,919.91 261,403.51
443,297.11 471,017.66
BREAKDOWN OF IMPACT FEES ***
343 SYSTEM DEV-PARKS 5,223,664.23 938,975.67
344 SYSTEM DEV-STREETS 625,708.59 843,126.05
349 SYSTEM DEV -STORM DRN 281,558.55 363,844.45
354 SYS DEV - ADMINISTRATION 199,044.82 222,244.85
355 SYSTEM DEV - FIRE (430,737.31) (360,965.10)
356 SYSTEM DEV - POLICE 137,248.57 196,570.21
357 SYSTEM DEV - GEN GOVT 413,724.71 215,517.72
623 SYSTEM DEV - SEWER 331,102.89 348,345.18
646 SYSTEM DEV - WATER 4,035,383.99 4,261,994.21
10,816,699.04 7,029,653.24

LOANS TO REDEVELOPMENT AGENCY
542 EQUIPMENT REPLACEMENT 34,633.57 34,633.57
343 SYSTEM DEVELOP - PARKS 145,593.53 145,593.53
349 SYSTEM DEV STORM DRN-OLD 144,207.04 144,207.04
646 WATER CAPITAL FACILITIES 291,187.23 291,187.23
615,621.37 615,621.37
44 45
46 47

OAK VALLEY COMMUNITY BANK

MAIN OFFICE/OAKDALE
125 N THIRD AVE
OAKDALE CA 95361
(209)848-2265
CITY OF OAKDALE ACCOUNT NUMBER: 689
STATEMENT DATE: 5/30/25
PAGE: 2 OF 2
WEB SITE: www.ovcb.com
www.escbank.com
TOLL FREE PHONE: 866-844-7500
- - ACCOUNT CONTINUED - -
- - - - - - - - - - - - - - OTHER WITHDRAWALS/DEBITS - - - - - - - - - - - Date Deposits Withdrawals Activity Description
5/22 1,409,674.31 Trnsfr to Checking Acct Ending in 9479 5/23 5,588.65 Trnsfr to Checking Acct Ending in 9479
5/28 31,864.13 Trnsfr to Checking Acct Ending in 9479
5/29 117,134.42 Trnsfr to Checking Acct Ending in 9479
- - - - - - - - - - - - - - DAILY BALANCE SUMMARY - - - - - - - - - - - - - Date Balance Date Balance Date Balance
5/01 7,421,117.14 5/12 6,895,090.37 5/21 9,125,284.42
5/02 7,310,861.15 5/13 6,917,360.00 5/22 7,715,610.11
5/05 7,274,049.30 5/14 7,006,453.11 5/23 7,710,021.46
5/06 7,387,948.23 5/15 6,777,146.98 5/27 9,516,461.05
5/07 7,234,967.58 5/16 6,809,130.43 5/28 9,484,596.92
5/08 6,949,032.55 5/19 9,225,073.94 5/29 9,367,462.50
5/09 6,855,720.92 5/20 9,443,710.94 5/30 9,415,073.27
48 49
50 51
52 53
54 CONFIDENTIAL | 6
City of Oakdale | Account # | As of May 31, 2025
Execution Time: 06/09/2025 08:43:38 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

IMPORTANT DISCLOSURES
Chandler Asset Management, Inc. (“Chandler”) is an SEC registered investment adviser. For additional information about our firm, please see our current disclosures (Form ADV).

To obtain a copy of our current disclosures, you may contact your client service representative by calling the number on the front of this statement or you may visit our website at www.chandlerasset.com.

Information contained in this monthly statement is confidential and is provided for informational purposes only and should not be construed as specific investment or legal advice. The information contained herein was obtained from sources believed to be reliable as of the date of this statement, but may become outdated or superseded at any time without notice.

Custody: Your qualified custodian bank maintains control of all assets reflected in this statement and we urge you to compare this statement to the one you receive from your qualified custodian. Chandler does not have any authority to withdraw or deposit funds from/to the custodian account.

Valuation: Prices are provided by IDC, an independent pricing source. In the event IDC does not provide a price or if the price provided is not reflective of fair market value, Chandler will obtain pricing from an alternative approved third party pricing source in accordance with our written valuation policy and procedures. Our valuation procedures are also disclosed in Item 5 of our Form ADV Part 2A.

Performance: Performance results are presented gross-of-advisory fees and represent the client’s Total Return. The deduction of advisory fees lowers performance results. These results include the reinvestment of dividends and other earnings. Past performance may not be indicative of future results. Therefore, clients should not assume that future performance of any specific investment or investment strategy will be profitable or equal to past performance levels. All investment strategies have the potential for profit or loss. Economic factors, market conditions or changes in investment strategies, contributions or withdrawals may materially alter the performance and results of your portfolio.

Source ICE Data Indices, LLC (“ICE”), used with permission. ICE PERMITS USE OF THE ICE INDICES AND RELATED DATA ON AN “AS IS” BASIS; ICE, ITS AFFILIATES AND

THEIR RESPECTIVE THIRD PARTY SUPPLIERS DISCLAIM ANY AND ALL WARRANTIES AND REPRESENTATIONS, EXPRESS AND/OR IMPLIED, INCLUDING ANY WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE, INCLUDING THE INDICES, INDEX DATA AND ANY DATA INCLUDED IN, RELATED TO, OR DERIVED THEREFROM.

NEITHER ICE DATA, ITS AFFILIATES OR THEIR RESPECTIVE THIRD PARTY PROVIDERS GUARANTEE THE QUALITY, ADEQUACY, ACCURACY, TIMELINESS OR COMPLETENESS OF THE INDICES OR THE INDEX DATA OR ANY COMPONENT THEREOF, AND THE INDICES AND INDEX DATA AND ALL COMPONENTS THEREOF ARE PROVIDED ON AN “AS IS” BASIS AND LICENSEE’S USE IS AT LICENSEE’S OWN RISK. ICE DATA, ITS AFFILIATES AND THEIR RESPECTIVE THIRD PARTY DO NOT SPONSOR, ENDORSE, OR RECOMMEND CHANDLER, OR ANY OF ITS PRODUCTS OR SERVICES.

Index returns assume reinvestment of all distributions. Historical performance results for investment indexes generally do not reflect the deduction of transaction and/or custodial charges or the deduction of an investment management fee, the incurrence of which would have the effect of decreasing historical performance results. It is not possible to invest directly in an index.

Ratings: Ratings information have been provided by Moody’s, S&P and Fitch through data feeds we believe to be reliable as of the date of this statement, however we cannot guarantee its accuracy.

Security level ratings for U.S. Agency issued mortgage-backed securities (“MBS”) reflect the issuer rating because the securities themselves are not rated. The issuing U.S. Agency guarantees the full and timely payment of both principal and interest and carries a high rating by S&P, Moody’s and Fitch respectively. 55 CONFIDENTIAL | 7
City of Oakdale | Account # | As of May 31, 2025
Execution Time: 06/09/2025 08:43:38 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

BENCHMARK INDEX & DISCLOSURES
Benchmark Disclosure
ICE BofA 1-3 Yr US Treasury & Agency
Index
The ICE BofA 1-3 Year US Treasury & Agency Index tracks the performance of US dollar denominated US Treasury and nonsubordinated US agency debt issued in the US domestic market. Qualifying securities must have an investment grade rating (based on an average of Moody’s, S&P and Fitch). Qualifying securities must have at least one year remaining term to final maturity and less than three years remaining term to final maturity, at least 18 months to maturity at time of issuance, a fixed coupon schedule, and a minimum amount outstanding of $1 billion for sovereigns and $250 million for agencies. 56 CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Date: Monday, June 16, 2025
To: Mayor Bairos and Members of the City Council
From: Gary Vanderheiden, Support Division Lieutenant
Subject: Introduction of an Ordinance Amending Article II of Chapter 4 of the Oakdale City Code Amending the Procedure for Handling Dog Bite Incidents.

I. BACKGROUND
The current procedure outlined in Oakdale Municipal Code Section 4-16 mandates that any dog involved in a biting incident must be delivered to the City Animal Shelter or an authorized veterinarian for a ten-day quarantine. This protocol has served the city well but lacks flexibility in certain cases where the Chief of Police or a designee may determine that home quarantine would be a more appropriate response.

With the proposed amendment, the City aims to allow the Chief of Police or their designee the discretion to authorize home quarantine under specific conditions. This adjustment seeks to balance public safety with a more humane and less disruptive approach for dog owners while still ensuring that the risk of rabies and other diseases is adequately managed.

II. DISCUSSION
Amending Article II - Dogs of Chapter 4 of the Oakdale City Code relating to the regulation of procedure upon dog biting person by adding Section 4-16(a)(1) – Home Quarantine Option, would give the Chief of Police or their designee the power and authority to determine if a dog that has bitten a person could be quarantined at the dog owner’s residence if certain criteria are met.

Article II Chapter 4-16(a) would read in whole as follows in the newly amended municipal code:
§ 4-16. Procedure upon dog biting person.
(a) In the event that any dog shall bite any person within the City, it shall be the duty of the owner of the dog to deliver such dog at once to the City Animal Shelter or some authorized veterinarian who shall keep and impound such dog for a period of ten days, and in the event that such dog shall be impounded at the City Animal Shelter, the finance director of the City shall be entitled to collect for keeping, feeding, and caring for such dog a fee, which shall be set from time to time by resolution of the City Council.
(1) Home Quarantine Option – At the discretion of the Chief of Police or their designee, quarantine of the dog may be carried out at the residence of the dog's owner, provided that the owner can demonstrate adequate means to securely confine the animal and prevent any potential risk to public safety.

The owner must comply with all monitoring requirements set forth by the AGENDA ITEM 10.1
57 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Amending Article II of Chapter 4 of the Oakdale City Code MEETING DATE: June 16, 2025
Chief of Police, including, but not limited to, daily health checks and inspections by animal control personnel. Failure to adhere to these conditions shall result in the immediate transfer of the animal to a designated animal shelter for the remainder of the quarantine period. The following conditions must also be met:
i. The dog has current rabies vaccination.
ii. The biting incident did not involve severe injury to the victim. iii. The owner has the means to confine the dog at home during the quarantine period securely.
iv. Regular checks by Animal Control or a designated official are feasible to ensure compliance with quarantine
conditions.

This amendment aligns with best practices observed in other municipalities, which have successfully implemented similar procedures. Allowing a dog to be quarantined at home after a bite incident, rather than in an animal shelter, offers several significant benefits. These advantages extend to the well-being of the animal, the operational efficiency of the municipal animal control system, and the overall public safety.

Quarantining a dog at home is generally far less stressful for the animal than confinement in a shelter. Dogs are territorial creatures, and the sudden displacement from their familiar environment to a shelter can induce high levels of anxiety and stress.

Stress in dogs is associated with various negative health outcomes, including weakened immune systems, which could complicate the quarantine process by making it harder to observe the dog for signs of illness, particularly rabies. Home quarantine allows the dog to remain in a familiar, secure environment, which can lead to more accurate monitoring of its health and behavior.

The addition of dogs for quarantine purposes can exacerbate overcrowding, straining resources and reducing the overall quality of care provided to all animals in the shelter.

By allowing dogs that have bitten someone to be quarantined at home, shelters can reserve their space and resources for animals that are truly in need, such as strays, abandoned pets, or those requiring medical treatment. This helps maintain a higher standard of care within the shelter and prevents the additional stress that overcrowding can cause for all animals housed there.

When a dog is quarantined at home, the owner has a vested interest in ensuring that the animal is well-cared for and monitored closely. Owners are more likely to comply with quarantine protocols when their pet's well-being is directly in their hands.

Moreover, home quarantine facilitates daily interaction between the dog and its owner, allowing the owner to observe any changes in the dog's health or behavior more consistently than might be possible in a shelter setting. This can lead to quicker detection of any concerning symptoms, ensuring prompt medical intervention if necessary.
58 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Amending Article II of Chapter 4 of the Oakdale City Code MEETING DATE: June 16, 2025
Home quarantine is often more cost-effective for both the municipality and the pet owner. Housing a dog in a shelter for a ten-day quarantine period incurs costs related to feeding, care, and space allocation. Allowing home quarantine transfers these costs to the owner, who is already responsible for the dog’s general upkeep, thereby reducing the financial strain on public resources.

In some cases, quarantining a dog in a shelter can be perceived as punitive, especially if the bite was an isolated incident or occurred under circumstances where the dog was provoked. Home quarantine provides a more balanced approach, recognizing the need for public safety while also respecting the bond between the dog and its owner. This approach can be seen as more humane and fairer, fostering greater trust and cooperation between the public and animal control authorities.

In summary, allowing dogs to be quarantined at home after a bite incident offers numerous advantages that benefit the animal, the community, and the municipal animal control system. With appropriate safeguards in place, home quarantine is not only a viable alternative but a preferable one that aligns with both public health goals and the welfare of the animals involved.

III. FISCAL IMPACTS
This amendment is expected to have minimal fiscal impact. Allowing home quarantine in appropriate cases may reduce the number of animals housed at the City Animal Shelter, thereby decreasing associated care and maintenance costs. Any decrease in revenue from impound fees is anticipated to be offset by operational savings.

IV. RECOMMENDATION
Staff recommends that the City Council waive first reading and introduce an ordinance amending section 4-16 (a) of the Oakdale Municipal Code to allow for home quarantine of dogs involved in biting incidents upon authorization by the Chief of Police or designee. This amendment will provide greater flexibility in managing dog bite incidents while maintaining public safety and animal welfare standards.

V. ATTACHMENTS
Attachment A: Draft Ordinance
59 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
ORDINANCE 1294

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF OAKDALE AMENDING ARTICLE II OF CHAPTER 4 OF THE OAKDALE CITY CODE RELATING TO THE

PROCEDURE OF A DOG BITING A PERSON
THE CITY COUNCIL OF THE CITY OF OAKDALE DOES ORDAIN AS FOLLOWS:

SECTION 1. ADDING OF CODE: Subdivision (a)(1), Home Quarantine Option, of Section 4-16 of Article II of Chapter 4 of the Oakdale City Code is hereby added to read as follows:
(1) Home Quarantine Option – At the discretion of the Chief of Police or their designee, this quarantine may be carried out at the residence of the dog's owner, provided that the owner can demonstrate adequate means to securely confine the animal and prevent any potential risk to public safety. The owner must comply with all monitoring requirements set forth by the Chief of Police, including but not limited to daily health checks and inspections by animal control personnel. Failure to adhere to these conditions shall result in the immediate transfer of the animal to a designated animal shelter for the remainder of the quarantine period. The following conditions must also be met:
i. The dog has current rabies vaccination.
ii. The biting incident did not involve severe injury to the victim. iii. The owner has the means to confine the dog at home during the quarantine period securely.
iv. Regular checks by Animal Control or a designated official are feasible to ensure compliance with quarantine conditions.

SECTION 2. This Ordinance shall become effective thirty (30) days from and after its final passage and adoption, provided it is published in a newspaper or general circulation at least fifteen (15) days prior to its effective date.

Introduced at a regular meeting of the City Council of the City of Oakdale held on June 16, 2025, and the second reading on July 7, 2025, the forgoing Ordinance was passed and adopted 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
60 CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Date: Monday, June 16, 2025
To: Mayor Bairos and Members of the City Council
From: Jerry Ramar, Interim City Manager
Subject: Consider a Resolution Approving the Fiscal Year 2025-2026 Preliminary Budget
I. RECOMMENDATION
It is recommended that the City Council adopt a resolution approving the City of Oakdale’s Preliminary Budget for Fiscal Year 2025–2026.

II. 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 enable adjustments based on actual performance against projections, ensuring 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.

This report presents the Fiscal Year 2025-2026 proposed Preliminary Budget for the City of Oakdale.

III. 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-waterrelated 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 wastewater system.

IV. Discussion
AGENDA ITEM 11.1
61 CITY OF OAKDALE
City Council Staff Report (Continued)
The FY 2025–2026 Preliminary Budget was prepared based on prior year trends, updated projections, and departmental requests. Notable factors influencing the FY 2025–2026 budget include:
• General Fund Revenues: Projected at $13,816,010, not including Cannabis Fund revenues and Measure H revenues.
• General Fund Expenditures: Total projected expenditures are $17,773,994, with public safety services continuing to make up the majority (Police: $7.3M; Fire: $5.0M).
• Transfers: Projected interfund transfers in of $5,095,200, and transfers out of $3,878,731.
• Ending Fund Balance: The projected General Fund balance is $7,109,383, which maintains the City’s General Fund reserve at approximately 40%, consistent with City Council policy.

These projections ensure continuity of services and financial stability despite modest reductions in revenue.

To ensure ease of use and access, the following includes direct links to the Fiscal Year 2025–2026 Preliminary Budget funds. These links enable readers to review detailed fund allocations, projected revenues and expenditures, and specific uses of key funding sources, such as the General Fund and Water and Sewer Funds. 2025-2026 Budget Summary by Fund
Water Fund – Operations 645
Water Capital Replacement Fund – 644
Sewer Capital Replacement Fund - 621
Sewer Capital Replacement Fund (621) projects:

Sewer Operations Fund – 622
V. SPECIAL FUNDS OVERVIEW
Notable highlights:
• Measure H (Fund 115): All projected funds of $2,755,200 will be transferred to support public safety functions, street lighting, street sweeping and the Community Center, with a projected ending balance of $0. • Cannabis Fund (114): Ending balance projected at $185,323. • Street and Capital Replacement Funds: Continued allocation for road maintenance and capital facilities, including transfers and expenditures under SB1 and Measure L.
62 CITY OF OAKDALE
City Council Staff Report (Continued)
VI. 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.

We have projected a slight increase for FY 2025-2026 to $2,755,200.

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, 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. 63 CITY OF OAKDALE
City Council Staff Report (Continued)
FY 2025/2026 Projected Measure H Expenditures
Monday, June 9, 2025
Measure H Funds Available in Fiscal Year 2025-2026 = $2,754,000 Fiscal Year 2025-2026 Projected
Expenses
2025/2026
Projected
Expenses
Available Measure H Funds
Police Administration $1,325,240 $2,754,000
Police Dispatch $972,567
Measure H Funds
Projected Expenses
25/26
% Allocation of
Measure H Funds
Oakdale $972,567
Oakdale Dispatch $972,567
Police Special Services $481,806
Police Field Services $4,475,206
Police Total $7,254,819 $1,638,253 59.49%
Fire Department $5,232,343
Fire Total $5,232,343 $949,753 34.49%
Senior Center Operations (7440)
net cost $48,750
Senior Program Activities (7340)
net cost $70,107
Senior Center Total $118,857 $30,000 1.09%
Community Center (7460) net cost $30,994
Community Center Total $30,994 $30,994 1.13%
Street Sweeping $87,100
Street Sweeping Total $87,100 $30,000 1.09%
Traffic Signals and Street Lighting $326,250
Traffic Signals $35,000
Street Lighting $291,250
Street Lighting Total $291,250 $75,000 2.72%
Grand Total $13,015,363 $2,754,000 100.00%
64 CITY OF OAKDALE
City Council Staff Report (Continued)
VII. 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 of $1,373,746.
• Capital Projects Funds: Continue to support long-term infrastructure needs, including park, street, and government facility investments. 65 CITY OF OAKDALE
City Council Staff Report (Continued)
VIII. RECOMMENDATION
It is recommended that the City Council adopt a resolution approving the City of Oakdale’s Preliminary Budget for Fiscal Year 2025–2026.

IX. ATTACHMENTS:
• Exhibit A: Resolution 2025-XX
• Exhibit B: FY 2025–2026 Preliminary Budget Summary by Fund 66 IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
RESOLUTION 2025-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OAKDALE APPROVING THE FISCAL YEAR 2025-2026 PRELIMINARY 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 Preliminary Budget covering the Fiscal Year 2025-2026 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 June 16, 2025.

NOW, THEREFORE BE IT RESOLVED that the CITY COUNCIL hereby approves the Preliminary Budget for Fiscal Year 2025-2026 and Financial Polices for the City of Oakdale.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 16th DAY OF JUNE 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
67 City Of Oakdale
State of California

PRELIMINARY BUDGET
FISCAL YEAR 2025-2026
Mayor
Cherilyn Bairos
Councilmembers
Christopher Smith, Mayor Pro Tem
Kayleigh Gilbert
Jeff Kettering
Jarod Pitassi
Other Elected Officials
Alana Bryant, City Treasurer
Patrick Mondragon, City Clerk
Appointed Officials
Jerry Ramar, Interim City Manager
Tom Hallinan, City Attorney
Department Heads
Albert Avila, Director of Finance
Jeff Gravel, Director of Public Services
Jason Grogan, Interim Police Chief
Kevin Wise, Fire Chief
68 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 1,373,711 1,611,745 0 0 1,894,415 1,091,041 224 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 15,622,681 7,369,008 200,000 (1,515,496) 6,764,406 14,911,787

CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION 316 (226,576) 288,605 0 288,890 0 (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
69 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 195,238 150,727 150,000 482,409 0 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 70,277,670 52,123,345 12,813,137 (12,813,137) 54,275,131 68,125,883 70 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 (997,104) 16,766,096 6,447,851 114 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 (3,848,304) 17,047,061 6,832,698 117 FACILITIES (6,194) 91,350 162,325 0 247,481 0
118 RECREATION 0 63,243 316,118 0 379,361 0
119 ENGINEERING & PW ADMINSTRATION 0 30,500 158,359 0 188,859 0 120 DEVELOPMENT SERVICES 0 481,820 310,302 0 792,122 0
(6,194) 666,913 947,104 0 1,607,823 0

SPECIAL REVENUE FUNDS
203 SUPPLEMENTAL LAW ENFORCEMENT 110,412 181,473 0 (50,000) 226,000 15,885 206 OTS - ENFORCEMENT GRANT (5,171) 6,581 0 0 8,154 (6,744) 207 OFFICER WELLNESS GRANT 15,000 0 0 0 5,000 10,000
211 NON JUDICIAL FORFEITURE 19,269 3,215 0 0 4,729 17,755 212 SB - 2 PLANNING GRANT 55,336 0 0 0 1,337 53,999
213 LOCAL EARLY ACTION PLANNING (LEAP) GRANT (11,152) 135,000 0 0 137,357 (13,509) 214 SAFETY SALES TAX (PROP 172) 250,269 239,264 0 (460,000) 0 29,533 215 GAS TAX 358,865 652,138 0 (370,000) 433,960 207,043 216 SB1-ROAD MAINTENANCE 870,831 641,885 0 0 1,097,977 414,739 217 TRAFFIC CONGESTION RELIEF FUND 80,143 3,022 0 0 0 83,165 221 LOCAL TRANSPORTATION 62,350 2,351 0 0 87,980 (23,279) 222 MEASURE L 1,091,041 1,506,962 0 0 2,685,785 (87,782) 224 REGIONAL EARLY ACTION PLAN GRANT (REAP) (31,428) 101,309 0 0 28,283 41,598 225 COMPLIANCE MITIGATION REVOLVING FUND 150,000 29,600 0 0 50,000 129,600 229 SOLID WASTE 431,845 194,953 0 0 143,706 483,092
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 1,623 113,264 0 0 106,611 8,276 234 U.S. FISH WILDLIFE RESTORATION GRANT 0 654,222 0 0 620,000 34,222 235 CA DEPT FISH WILDLIFE RESTORATION GRANT (537,594) 483,316 0 0 23,649 (77,927) 239 AMERICAN RECOVERTY ACT FUND 1,526,660 10,785 0 0 1,531,660 5,785 241 HOUSING 4,464,205 3,138 0 0 0 4,467,343
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 13,423 0 0 15,000 384,325 248 CAL HOME LOAN REUSE 407,081 0 0 0 0 407,081
252 BRIDLE RIDGE STREET MAINT 82,124 24,227 0 0 0 106,351 266 COMM DEVELOPMENT REUSE 701,698 0 0 0 0 701,698
267 COMMUNITY DEVELOPMENT BG 46,147 0 0 0 335,092 (288,945) 268 ABANDONED VEHICLE 110,495 22,088 0 (15,000) 6,000 111,583 270 EDUCATION/GOVT CTV 37,355 44,235 0 0 11,079 70,511
277 RIVERBANK ANIMAL SERVICES EQUIPMENT 14,707 6,541 0 0 0 21,248 278 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 8,054 260,424 0 0 270,128 (1,650) 286 VINEYARDS LLMD 520,899 259,995 0 0 265,410 515,484
288 LIGHTING & LANDSCAPING DISTRICT 03-01 329,656 94,307 0 0 85,970 337,993 291 FIRE SERVICES CFD 2003-1 9,672 491,860 0 (515,000) 0 (13,468) 292 PUBLIC SAFETY CFD 2007-1 13,083 392,845 0 (400,000) 0 5,928 293 MAINTENANCE SERVICES CFD 2015-01 518,076 72,025 0 0 57,170 532,931 294 STREET REPLACEMENT FUND 97,877 0 0 0 97,877 0
TOTAL SPECIAL REVENUE FUNDS 14,911,787 7,383,183 0 (1,810,000) 8,932,680 11,552,289

CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION 316 (226,861) 386,538 0 2,165,801 0 (2,006,124) 318 DORADA PARK GRANT 0 0 0 0 0 0
343 PARKS CAPITAL FACILITIES 3,952,385 471,416 0 0 3,678,708 745,093 344 STREETS CAPITAL FACILITIES 566,936 333,317 0 0 597,845 302,408 349 STORM CAPITAL FACILITIES 414,663 152,450 0 0 70,000 497,113 354 ADMINISTRATION CAPITAL FACILITES 191,124 29,459 0 0 15,000 205,583 355 FIRE CAPITAL FACILITIES (425,817) 50,000 0 0 0 (375,817) 356 POLICE CAPITAL FACILITIES 137,721 55,321 0 0 0 193,042 357 GENERAL GOVT CAPITAL FACILITIES 398,334 18,581 0 0 320,000 96,915 360 PLAN AREA FEE 124,254 58,600 0 0 205,000 (22,146)
623 SEWER CAPITAL FACILITIES 277,406 75,522 0 0 307,657 45,271 646 WATER CAPITAL FACILITIES 4,206,965 415,604 0 0 0 4,622,569 TOTAL CAPITAL PROJECT FUNDS 9,617,110 2,046,808 0 0 7,360,011 4,303,907

CITY OF OAKDALE

BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2024-25
71 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 13,556 500,000 0 0 488,863 24,693 465 FIRE STATION DEBT SERVICE 700 24 170,000 0 164,496 6,228 467 2015 PENSION BONDS DEBT SERVICE 178,654 0 0 (55,778) 122,876 0 TOTAL DEBT SERVICE FUNDS 192,910 500,024 170,000 (55,778) 776,235 30,921

INTERNAL SERVICE FUNDS
DENTAL INSURANCE 510 111,516 59,200 0 0 54,500 116,216
512 EMPLOYEE FLEXIBLE SPENDING 10,210 18,200 0 0 18,200 10,210 515 RISK MANAGEMENT 585,829 434,269 0 (75,000) 355,000 590,098 520 EMPLOYEE LIABILITY FUND (OPEB) 928,138 49,117 0 0 127,673 849,582 525 INFORMATION TECHNOLOGY 759,603 295,689 0 0 555,000 500,292 530 VEHICLE REPLACEMENT 340,446 61,385 0 0 155,000 246,831 532 FIRE EQUIPMENT REPLACEMENT 59,211 102,226 0 0 0 161,437 535 PERS LIABILITY 3,251,158 2,515,098 55,778 (575,000) 2,455,425 2,791,609 540 FACILITY MAINTENANCE FUND 2,426,717 69,341 0 0 1,491,341 1,004,717 542 EQUIP REPLACEMENT FUND 59,130 1,299 0 0 37,000 23,429 545 POLICE EQUIPMENT REPLACEMENT 146,066 78,344 0 0 60,000 164,410 549 PARKS REPLACEMENT 2,476,284 73,101 0 0 1,948,474 600,911 565 LLMD LANDSCAPE MAINTENANCE 83,602 391,534 50,000 0 563,088 (37,952) 570 FLEET MAINTENANCE FUND 0 463,610 0 0 434,292 29,318 11,237,910 4,612,413 105,778 (650,000) 8,254,993 7,051,108

ENTERPRISE FUNDS
620 SEWER SRF RESERVE 1,219,871 45,988 0 0 0 1,265,859
621 SEWER CAPITAL REPLACEMENT 9,470,437 (645,964) 1,000,000 0 6,876,386 2,948,087 622 SEWER OPERATIONS FUND 641,365 7,201,428 0 (1,000,000) 5,452,619 1,390,174 631 PARKING OPERATIONS FUND 74,284 28,271 0 0 90,000 12,555 644 WATER CAPITAL REPLACEMENT 7,574,139 35,000 3,000,000 0 5,351,936 5,257,203 645 WATER OPERATIONS FUND 2,769,070 6,035,000 0 (3,000,000) 4,217,493 1,586,577 657 AVIATION OPERATIONS FUND 177,002 510,914 0 (120,000) 424,940 142,976 658 AIRPORT CAPITAL IMPROVEMENT 190,786 (142,807) 70,000 0 29,473 88,506 659 AIRPORT CAPITAL REPLACEMENT 75,187 2,834 50,000 0 0 128,021 TOTAL ENTERPRISE FUNDS 22,192,141 13,070,664 4,120,000 (4,120,000) 22,442,847 12,819,958

REDEVELOPMENT
363 REDEVELOPMENT SUCCESSOR AGENCY 110,721 251,837 0 0 228,885 133,673 460 REDEVELOPMENT DEBT SERVICE 526,144 1,055,922 0 0 1,637,058 (54,992) 636,865 1,307,759 0 0 1,865,943 78,681

TRUST/AGENCY FUNDS
720 DEVELOPER DEPOSITS (62,513) 378,393 0 0 191,300 124,580 722 SIERRA POINT SPECIFIC PLAN (71,157) 0 0 0 0 (71,157) 740 BRIDLE RIDGE SOUTH TRAIL DEPOSITS 1,151,659 43,416 0 0 0 1,195,075 741 CRANE.PATTERSON SIGNAL 210,910 7,951 0 0 0 218,861
742 ANIMAL CONTROL TRUST 65,410 35,315 0 0 75,000 25,725 744 SENIOR CENTER TRUST FUND 13,439 16,716 0 0 5,000 25,155 745 POLICE RANGE TRUST FUND 25,054 6,104 0 0 0 31,158
746 SENIOR OUTREACH TRUST FUND 58,060 561 0 0 7,000 51,621 747 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 589,095 312,478 0 0 284,716 616,857 791 BRIDLE RIDGE 2004-1 CFD 213,922 125,431 0 0 112,733 226,620 792 BRIDLE RIDGE 2005-1 CFD 464,974 247,018 0 0 225,303 486,689 799 GARBAGE COLLECTIONS 301,286 3,280,000 0 0 3,280,000 301,286 TOTAL AGENCY FUNDS 2,983,001 4,453,533 0 0 4,203,051 3,233,483 ALL FUND TOTAL 68,125,883 50,456,807 10,295,082 (10,484,082) 72,490,644 45,903,046 (189,000)
72 FUND NAME DESCRIPTION
FUND

BALANCE
07/01/2025

PROJECTED

REVENUES

PROJECTED

TRANSFERS
IN

PROJECTED

TRANSFERS
OUT

PROJECTED

EXPENDITURES

PROJECTED
ENDING

BALANCE
06/30/2026
110 GENERAL FUND 6,447,851 13,816,010 5,095,200 (948,531) 17,486,470 6,924,060 114 CANNABIS FUND 384,847 263,000 0 (175,000) 287,524 185,323 115 MEASURE H 0 2,755,200 0 (2,755,200) 0 0
6,832,698 16,834,210 5,095,200 (3,878,731) 17,773,994 7,109,383 117 FACILITIES 0 88,000 146,119 0 234,119 0
118 RECREATION 0 65,100 269,788 0 334,888 0
119 ENGINEERING & PW ADMINSTRATION 0 35,500 157,175 0 192,675 0 120 DEVELOPMENT SERVICES 0 487,620 325,449 0 813,069 0
0 676,220 898,531 0 1,574,751 0

SPECIAL REVENUE FUNDS
203 SUPPLEMENTAL LAW ENFORCEMENT 15,885 202,800 0 (50,000) 162,000 6,685 206 OTS - ENFORCEMENT GRANT (6,744) 48,570 0 0 43,399 (1,573) 207 OFFICER WELLNESS GRANT 10,000 0 0 0 15,000 (5,000)
211 NON JUDICIAL FORFEITURE 17,755 610 0 0 5,000 13,365 212 SB - 2 PLANNING GRANT 53,999 0 0 0 129,846 (75,847) 213 LOCAL EARLY ACTION PLANNING (LEAP) GRANT (13,509) 0 0 0 0 (13,509) 214 SAFETY SALES TAX (PROP 172) 29,533 230,750 0 (260,000) 0 283 215 GAS TAX 207,043 644,922 0 (370,000) 40,000 441,965
216 SB1-ROAD MAINTENANCE 414,739 599,154 0 0 0 1,013,893 217 TRAFFIC CONGESTION RELIEF FUND 83,165 400 0 0 0 83,565 221 LOCAL TRANSPORTATION (23,279) 31,596 0 0 0 8,317
222 MEASURE L (87,782) 1,423,500 0 0 400,000 935,718
224 REGIONAL EARLY ACTION PLAN GRANT (REAP) 41,598 0 0 0 41,598 0 225 COMPLIANCE MITIGATION REVOLVING FUND 129,600 75,000 0 0 100,000 104,600 229 SOLID WASTE 483,092 180,600 0 0 139,015 524,677
230 GENERAL PLAN 284,949 87,000 0 0 0 371,949
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000) 0 0 0 0 (71,000) 232 SENIOR CENTER GRANTS FUNDS 8,276 15,000 0 0 23,276 0 234 U.S. FISH WILDLIFE RESTORATION GRANT 34,222 27,748 0 0 61,970 0 235 CA DEPT FISH WILDLIFE RESTORATION GRANT (77,927) 77,927 0 0 0 0 239 AMERICAN RECOVERTY ACT FUND 5,785 5,000 0 0 0 10,785 241 HOUSING 4,467,343 4,456 0 0 0 4,471,799
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 384,325 3,000 0 0 12,500 374,825 248 CAL HOME LOAN REUSE 407,081 0 0 0 0 407,081
252 BRIDLE RIDGE STREET MAINT 106,351 17,500 0 0 0 123,851 266 COMM DEVELOPMENT REUSE 701,698 600 0 0 23 702,275
267 COMMUNITY DEVELOPMENT BG (288,945) 293,865 0 0 5,000 (80) 268 ABANDONED VEHICLE 111,583 19,500 0 (15,000) 6,000 110,083 270 EDUCATION/GOVT CTV 70,511 36,950 0 0 70,000 37,461
277 RIVERBANK ANIMAL SERVICES EQUIPMENT 21,248 6,140 0 0 0 27,388 278 ESCALON ANIMAL SERVICES EQUIPMENT 15,908 6,010 0 0 0 21,918 284 BRIDLE RIDGE LLMD 139,967 645,725 0 0 664,487 121,204 285 BURCHELL HILL LLMD (1,650) 259,660 0 0 270,128 (12,118) 286 VINEYARDS LLMD 515,484 243,516 0 0 317,810 441,190
288 LIGHTING & LANDSCAPING DISTRICT 03-01 337,993 83,573 0 0 87,950 333,616 291 FIRE SERVICES CFD 2003-1 (13,468) 504,710 0 (515,000) 0 (23,758) 292 PUBLIC SAFETY CFD 2007-1 5,928 399,030 0 (400,000) 0 4,958 293 MAINTENANCE SERVICES CFD 2015-01 532,931 56,552 0 0 60,150 529,333 294 STREET REPLACEMENT FUND 0 0 0 0 0 0
TOTAL SPECIAL REVENUE FUNDS 11,552,289 6,231,364 0 (1,610,000) 2,655,152 13,518,501

CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION 316 (2,006,124) 0 0 0 (2,006,124) 0 318 DORADA PARK GRANT 0 0 0 0 0 0
343 PARKS CAPITAL FACILITIES 745,093 864,500 0 0 575,300 1,034,293 344 STREETS CAPITAL FACILITIES 302,408 225,000 0 0 100,000 427,408 349 STORM CAPITAL FACILITIES 497,113 41,000 0 0 92,500 445,613 354 ADMINISTRATION CAPITAL FACILITES 205,583 21,200 0 0 60,000 166,783 355 FIRE CAPITAL FACILITIES (375,817) 45,000 0 0 0 (330,817) 356 POLICE CAPITAL FACILITIES 193,042 50,800 0 0 0 243,842 357 GENERAL GOVT CAPITAL FACILITIES 96,915 46,500 0 0 25,000 118,415 360 PLAN AREA FEE (22,146) 100,000 0 0 0 77,854
623 SEWER CAPITAL FACILITIES 45,271 71,500 0 0 5,000 111,771 646 WATER CAPITAL FACILITIES 4,622,569 297,000 0 0 170,000 4,749,569 TOTAL CAPITAL PROJECT FUNDS 4,303,907 1,762,500 0 0 1,027,800 5,038,607

CITY OF OAKDALE

BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2025-26
73 FUND NAME DESCRIPTION
FUND

BALANCE
07/01/2025

PROJECTED

REVENUES

PROJECTED

TRANSFERS
IN

PROJECTED

TRANSFERS
OUT

PROJECTED

EXPENDITURES

PROJECTED
ENDING

BALANCE
06/30/2026

CITY OF OAKDALE

BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2025-26

DEBT SERVICE FUNDS
462 ENERGY EFFICIENCY & CONSERVATION 24,693 500,150 0 494,281 0 30,562 465 FIRE STATION DEBT SERVICE 6,228 450 170,000 0 164,659 12,019 467 2015 PENSION BONDS DEBT SERVICE 0 0 0 0 0 0
TOTAL DEBT SERVICE FUNDS 30,921 500,600 170,000 0 658,940 42,581

INTERNAL SERVICE FUNDS
DENTAL INSURANCE 510 116,216 93,650 0 0 79,000 130,866
512 EMPLOYEE FLEXIBLE SPENDING 10,210 22,000 0 0 20,000 12,210 515 RISK MANAGEMENT 590,098 134,269 0 (150,000) 355,000 219,367 520 EMPLOYEE LIABILITY FUND (OPEB) 849,582 37,163 0 0 86,000 800,745 525 INFORMATION TECHNOLOGY 500,292 268,600 0 0 480,000 288,892 530 VEHICLE REPLACEMENT 246,831 52,410 0 0 155,000 144,241 532 FIRE EQUIPMENT REPLACEMENT 161,437 104,000 0 0 170,000 95,437 535 PERS LIABILITY 2,791,609 3,010,930 0 (575,000) 2,982,930 2,244,609 540 FACILITY MAINTENANCE FUND 1,004,717 12,000 0 0 311,000 705,717 542 EQUIP REPLACEMENT FUND 23,429 50 0 0 0 23,479
545 POLICE EQUIPMENT REPLACEMENT 164,410 37,050 0 0 60,000 141,460 549 PARKS REPLACEMENT 600,911 8,000 0 0 118,000 490,911 565 LLMD LANDSCAPE MAINTENANCE (37,952) 471,242 50,000 0 553,034 (69,744) 570 FLEET MAINTENANCE FUND 29,318 463,610 0 0 476,557 16,371 7,051,108 4,714,974 50,000 (725,000) 5,846,521 5,244,561

ENTERPRISE FUNDS
620 SEWER SRF RESERVE 1,265,859 9,000 0 0 0 1,274,859
621 SEWER CAPITAL REPLACEMENT 2,948,087 90,000 1,000,000 0 2,517,000 1,521,087 622 SEWER OPERATIONS FUND 1,390,174 7,165,000 0 (1,000,000) 6,573,165 982,009 631 PARKING OPERATIONS FUND 12,555 19,280 0 0 30,000 1,835 644 WATER CAPITAL REPLACEMENT 5,257,203 35,000 2,000,000 0 205,629 7,086,574 645 WATER OPERATIONS FUND 1,586,577 6,035,000 0 (2,000,000) 4,362,104 1,259,473 657 AVIATION OPERATIONS FUND 142,976 505,750 0 (120,000) 426,721 102,005 658 AIRPORT CAPITAL IMPROVEMENT 88,506 0 70,000 0 0 158,506 659 AIRPORT CAPITAL REPLACEMENT 128,021 60,500 50,000 0 175,000 63,521 TOTAL ENTERPRISE FUNDS 12,819,958 13,919,530 3,120,000 (3,120,000) 14,289,619 12,449,869

REDEVELOPMENT
363 REDEVELOPMENT SUCCESSOR AGENCY 133,673 253,674 0 0 228,885 158,462 460 REDEVELOPMENT DEBT SERVICE (54,992) 1,648,338 0 0 1,647,338 (53,992) 78,681 1,902,012 0 0 1,876,223 104,470

TRUST/AGENCY FUNDS
720 DEVELOPER DEPOSITS 124,580 300,000 0 0 300,000 124,580 722 SIERRA POINT SPECIFIC PLAN (71,157) 0 0 0 0 (71,157) 740 BRIDLE RIDGE SOUTH TRAIL DEPOSITS 1,195,075 12,000 0 0 0 1,207,075 741 CRANE.PATTERSON SIGNAL 218,861 2,000 0 0 23,000 197,861 742 ANIMAL CONTROL TRUST 25,725 33,100 0 0 45,000 13,825 744 SENIOR CENTER TRUST FUND 25,155 8,030 0 0 5,000 28,185 745 POLICE RANGE TRUST FUND 31,158 8,200 0 0 7,000 32,358 746 SENIOR OUTREACH TRUST FUND 51,621 500 0 0 7,000 45,121 747 POLICE EQUESTRIAN UNIT FUND 1,012 0 0 0 0 1,012
769 SENIOR HOUSING CORP FUND 0 0 0 0 0 0
790 BRIDLE RIDGE 2003-2 CFD 616,857 297,196 0 0 292,173 621,880 791 BRIDLE RIDGE 2004-1 CFD 226,620 118,950 0 0 115,598 229,972 792 BRIDLE RIDGE 2005-1 CFD 486,689 236,105 0 0 230,784 492,010 799 GARBAGE COLLECTIONS 301,286 3,280,000 0 0 3,280,000 301,286 TOTAL AGENCY FUNDS 3,233,483 4,296,081 0 0 4,305,555 3,224,009 ALL FUND TOTAL 45,903,046 50,837,491 9,333,731 (9,333,731) 50,008,555 46,731,981 74 6/10/2025

SUMMARY OF GENERAL FUND REVENUES AND EXPENDITURES
FUND 110 2024-25 2025-26
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year Projected Preliminary Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
PROPERTY TAXES 3,694,653 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,605,100 5,605,100 5,863,800 OTHER TAXES 5,105,833 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,269,500 6,269,500 6,286,500 LICENSES 27,308 26,095 25,146 22,126 18,206 14,140 20,000 20,000 20,000 FINES, FORFEITURES & PENALTIES 216,106 187,097 219,073 228,769 241,259 296,427 265,000 265,000 265,000 USES OF MONEY & PROPERTY 286,285 319,715 109,177 (127,827) 222,940 654,200 483,000 483,000 534,500 INTERGOVERNMENTAL 535,590 342,486 547,675 382,514 466,477 560,236 652,700 652,700 665,200 SERVICE REVENUES 192,256 210,246 206,936 208,892 238,207 261,619 181,010 181,010 181,010 TOTAL REVENUES 10,058,031 10,472,121 11,310,869 11,580,248 12,789,136 13,663,967 13,476,310 13,476,310 13,816,010

EXPENDITURES
1010 CITY COUNCIL 29,391 25,278 24,830 23,102 30,230 26,028 34,767 34,767 30,967 1110 CITY MANAGER 261,833 275,704 301,892 301,404 325,036 337,342 361,250 361,250 323,213 1120 HUMAN RESOURCES 63,991 68,987 78,518 84,012 92,333 96,640 99,710 99,710 103,384 1130 CITY CLERK 219,093 274,337 257,175 252,351 269,029 261,371 336,121 336,121 281,310 1310 FINANCE DEPARTMENT 223,989 212,122 230,273 241,626 253,774 287,228 323,306 323,306 340,181 1320 CITY TREASURER 1,077 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 1610 CITY ATTORNEY 82,685 114,199 92,069 97,927 99,901 85,552 100,000 100,000 100,000 1910 GENERAL GOVERNMENT 500,728 549,179 582,122 654,048 670,186 728,106 766,277 766,277 841,297 2110 POLICE ADMINISTRATION 1,021,947 929,714 921,498 1,119,712 1,146,440 1,235,613 1,388,553 1,388,553 1,325,240 2120 POLICE DISPATCH 730,097 615,702 637,497 725,597 777,489 895,166 943,997 943,997 972,567 2130 POLICE SPECIAL SERVICES 339,315 300,982 225,054 238,354 419,180 348,360 526,847 526,847 481,806 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 4,248,461 4,475,206 2160 ANIMAL CONTROL 132,381 148,496 151,861 158,013 167,927 190,832 204,156 204,114 216,955 2161 ANIMAL CONTROL-RIVERBANK 183,417 185,050 157,127 222,771 219,051 296,598 309,940 309,940 303,648 ANIMAL CONTROL-ESCALON 0 0 0 0 58,017 118,481 148,082 148,082 154,273 2180 CROSSING GUARDS 14,473 10,754 0 6,772 6,179 4,974 12,000 12,000 12,000 2210 FIRE DEPARTMENT 3,256,837 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,961,140 4,961,140 5,232,343 4120 GARAGE DEPARTMENT 111,658 85,313 100,310 107,071 118,667 150,663 0 0 0 4140 STREET MAINTENANCE 269,045 292,197 357,883 313,512 275,123 320,119 465,915 465,915 558,690 4141 STREET SWEEPING 72,833 61,105 74,710 92,901 91,229 90,389 105,000 105,000 105,000 4142 STREET LIGHTS/TRAFFIC SIGNALS 237,200 265,545 222,849 282,511 296,568 305,340 326,250 326,250 326,250 7210 PARK MAINTENANCE 528,036 482,753 537,471 670,286 683,008 640,116 967,151 967,151 1,170,177 7413 FACILITY MAINTENANCE 86,584 49,322 82,765 87,272 78,493 79,678 136,138 136,138 130,886 TOTAL EXPENDITURES 11,436,566 11,476,038 11,971,102 13,117,321 14,719,074 15,295,262 16,766,138 16,766,096 17,486,470 REVENUES OVER (UNDER) EXPENDITURES (1,378,535) (1,003,917) (660,233) (1,537,073) (1,929,938) (1,631,295) (3,289,828) (3,289,786) (3,670,460) TRANSFER IN 3,026,283 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,952,200 4,952,200 5,095,200 TRANSFER OUT (1,438,413) (2,109,707) (3,005,523) (2,833,039) (1,969,742) (2,924,436) (1,060,429) (997,104) (948,531) NET 209,335 82,003 28,641 (626,247) 1,475,674 87,970 601,943 665,310 476,209 75 8
6/10/2025
GENERAL FUND (110)
REVENUES 2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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 2,467,500 2,605,000 110-1910-310101 REDEVELOPMENT PASS THRU 242,421 426,575 519,556 602,443 574,163 560,996 500,000 500,000 500,000 110-1910-310200 PROPERTY TAX UNSECURED 92,149 100,141 92,567 94,331 102,441 153,999 150,000 150,000 150,000 110-1910-310400 SUPPLEMENTAL TAXES 41,757 28,050 37,509 43,260 58,852 74,765 45,000 45,000 45,000 110-1910-310700 HOMEOWNER'S PROPERTY TAX 17,532 17,402 16,925 16,800 33,232 18,897 18,000 18,000 18,000 110-1910-310900 FHA IN LIEU 707 720 748 738 889 0 600 600 600 110-1910-310300 PROP TAX - VLF IN LIEU 1,678,356 1,795,494 1,857,730 1,988,391 2,155,449 2,292,900 2,424,000 2,424,000 2,545,200 3,694,653 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,605,100 5,605,100 5,863,800

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 4,200,000 4,200,000 4,200,000 110-1910-320300 HOTEL MOTEL TAX 322,494 294,265 347,359 381,416 333,462 346,823 380,000 380,000 380,000 110-1910-320401 GARBAGE FRANCHISE FEE 479,807 504,380 524,522 603,399 735,308 766,999 760,000 760,000 760,000 110-1910-320404 PG&E/MID FRANCHISE FEE 316,160 336,324 363,640 404,674 487,924 451,397 450,000 450,000 460,000 110-1910-320405 CABLE TV FRANCHISE FEE 189,949 190,666 199,330 203,718 192,910 174,930 200,000 200,000 200,000 110-2110-320406 TOW OPERATORS 9,345 17,570 17,815 18,130 14,455 10,990 15,000 15,000 15,000 110-1310-320700 BUSINESS LICENSE FEE 174,227 153,473 153,627 161,988 166,896 169,843 168,000 168,000 175,000 110-1310-320800 YARD SALES 2,295 1,215 1,700 1,625 1,480 1,278 1,500 1,500 1,500 110-1910-320900 PROPERTY TRANSFER TAX 115,010 110,083 138,855 94,491 97,237 91,746 95,000 95,000 95,000 5,105,833 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,269,500 6,269,500 6,286,500

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

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 45,000 45,000 110-1310-340300 RETURNED CHECK CHARGE 3,874 3,130 2,080 2,707 2,745 3,995 3,000 3,000 3,000 110-1310-340400 PENALTIES 174,888 115,104 186,472 191,161 196,406 208,392 215,000 215,000 215,000 110-2160-340701 ANIMAL FINES 5,612 23,578 2,860 4,115 1,209 1,435 2,000 2,000 2,000 216,106 187,097 219,073 228,769 241,259 296,427 265,000 265,000 265,000 76 9
6/10/2025
GENERAL FUND (110)
REVENUES 2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary New Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

USES OF MONEY & PROPERTY
110-1910-351100 INVESTMENT EARNINGS 135,519 136,235 80,307 58,991 211,292 455,925 250,000 250,000 300,000 110-1910-351101 UNREALIZED GAIN (LOSSES) 71,174 93,151 (45,043) (269,825) (61,943) 83,928 150,000 150,000 150,000 110-1910-350301 CELL TOWER RENT 28,775 29,584 28,101 36,943 35,264 76,166 45,000 45,000 46,500 110-1910-350307 LAND LEASE ROBANN RANCH 19,617 26,745 15,812 16,064 8,327 8,181 8,000 8,000 8,000 110-1110-350400 RENT AND ADMIN CHARGE ENT 30,000 34,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 286,285 319,715 109,177 (127,827) 222,940 654,200 483,000 483,000 534,500

INTERGOVERNMENTAL
110-1910-362100 MOTOR VEHICLE IN LIEU 11,196 0 16,867 26,845 23,757 28,526 0 0 0 110-2110-363100 SCHOOL SHARE POLICE OFFIC 67,535 67,534 67,535 67,535 67,535 67,535 67,500 67,500 80,000 110-2180-363120 SCHOOL SHARE CROSSING GUARDS 12,000 12,000 0 6,800 6,180 4,974 12,000 12,000 12,000 110-2110-362400 POST REIMBURSEMENT 17,500 34,732 0 0 0 8,867 15,000 15,000 15,000 110-2110-362405 OTHER REIMBURSEMENT 13,022 9,712 18,264 13,149 0 31,308 73,300 73,300 73,300 110-1910-361100 FEDERAL GRANT - COVID 19 0 0 183,315 0 0 0 0 0 0 110-2120-363400 NEWMAN DISPATCH SERVICES 176,000 0 0 0 0 0 0 0 0 110-2161-363300 RIVERBANK ANIMAL SERVICES 220,432 200,603 243,789 250,280 252,870 253,685 316,000 316,000 316,000 110-2162-363310 ESCALON ANIMAL SERVICES 0 0 0 0 98,230 147,436 151,000 151,000 151,000 110-4141-362300 STATE STREET SWEEPING 17,905 17,905 17,905 17,905 17,905 17,905 17,900 17,900 17,900 535,590 342,486 547,675 382,514 466,477 560,236 652,700 652,700 665,200 77 10
6/10/2025
GENERAL FUND (110) 2025-26 2025-26
REVENUES Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary New Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SERVICE REVENUES
110-2110-370501 LIVESCAN REVENUES 4,598 2,922 464 311 245 823 1,000 1,000 1,000 110-2110-370502 FALSE ALARMS 7,298 2,900 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 18,000 18,000 110-2110-370504 POLICE REPORTS 4,705 4,947 4,792 4,858 4,257 5,677 5,500 5,500 5,500 110-2110-370505 POLICE MISC REVENUE 5,761 1,550 1,982 7,366 27,187 14,238 6,000 6,000 6,000 110-2110-370507 ADMIN PROCESSING FEE 26 592 298 338 240 270 500 500 500 110-2110-370509 GUN STORAGE/RELEASE FEE 251 406 894 0 0 424 200 200 200 110-2110-370510 BICYCLE LICENSES 60 22 8 0 0 0 0 0 0
110-2110-370512 CCW PERMITS 0 0 240 0 363 240 200 200 200 110-2160-376800 ANIMAL SHELTER FEES 7,595 10,562 8,403 12,277 19,238 16,376 6,000 6,000 6,000 110-1310-374100 ASSMT DIST. ADMIN CHARGES 52,000 52,500 52,500 52,500 52,000 52,000 52,500 52,500 52,500 110-7210-374100 PARKS SERVICE CHARGES 20,400 30,600 27,200 30,600 27,200 27,200 27,200 27,200 27,200 110-4140-372610 SPECIAL PUBLIC WORKS SERV 235 5,360 425 2,346 4,216 1,000 500 500 500 110-4142-374120 STREET LIGHTING/REIMB 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 1,000 1,000 110-7210-350410 MISC. PARK RENTAL 1,470 2,045 1,434 3,850 3,020 3,701 3,000 3,000 3,000 110-1310-374110 BUSINESS LICENSE PROCESSING 28,558 30,554 31,230 27,725 26,670 24,453 31,000 31,000 31,000 110-1310-374120 MISCELLANEOUS 35,780 22,961 26,220 13,214 17,712 24,494 4,000 4,000 4,000 110-1310-374140 OAKDALE FIRE DISTRICT 2,435 12,305 12,240 12,240 12,246 12,240 12,200 12,200 12,200 110-1130-374140 OAKDALE FIRE DISTRICT 0 0 0 0 8,160 8,160 8,160 8,160 8,160 110-1130-374501 NOTARY FEE 0 0 0 125 0 0 50 50 50
110-1910-374500 BLOCK PARTY/SPECIAL EVENT 7,905 4,721 4,841 10,282 9,560 8,810 4,000 4,000 4,000 192,256 210,246 206,936 208,892 238,207 261,619 181,010 181,010 181,010 10,058,031 10,472,121 11,310,869 11,580,248 12,789,136 13,663,967 13,476,310 13,476,310 13,816,010

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 2,676,200 2,676,200 2,755,200 110-2110-399203 SUPPLEMENTAL LAW ENFORCEMENT 49,992 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 110-2110-399114 CANNABIS 0 0 360,000 100,000 100,000 100,000 175,000 175,000 175,000 110-2110-399214 SAFETY SALES TAX (PROP 172) 100,008 150,000 125,000 125,000 125,000 125,000 230,000 230,000 130,000 110-2110-399268 ABANDONED VEHICLE ABATE 7,349 5,850 7,629 13,345 19,297 15,496 15,000 15,000 15,000 110-2110-399292 PUBLIC SAFETY CFD 2007-1 75,000 140,000 120,000 110,000 150,000 215,000 200,000 200,000 200,000 110-2210-399214 SAFETY SALES TAX (PROP 172) 60,000 100,000 80,000 80,000 80,000 80,000 230,000 230,000 130,000 110-2210-399291 FIRE SERVICES CFD 2003-1 190,000 280,000 300,000 260,000 280,000 310,000 320,000 320,000 345,000 110-2210-399292 PUBLIC SAFETY CFD 2007-1 75,000 120,000 135,000 120,000 150,000 190,000 200,000 200,000 200,000 110-1910-399515 RISK MANAGEMENT Fund 0 0 0 0 75,000 75,000 75,000 75,000 150,000 110-1910-399535 PERS LIABILITY FUND 184,996 185,000 0 0 545,000 250,000 411,000 411,000 575,000 GENERAL FUND - Consolidated Fire Deposit 0 0 0 0 0 0 0 0 0 GAS TAX 299,860 200,000 400,000 200,000 370,000 370,000 370,000 370,000 370,000 3,026,283 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,952,200 4,952,200 5,095,200 TOTAL REVENUES 13,084,314 13,667,748 15,005,266 15,324,113 18,164,490 18,307,668 18,428,510 18,428,510 18,911,210 78 11
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
CITY COUNCIL Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

OPERATIONS & MAINTENANCE
110-1010-416004 CONFERENCES 4,302 0 0 0 3,942 507 9,000 9,000 5,000 110-1010-425011 ADVERTISING 0 0 0 0 516 0 0 0 0
110-1010-427001 OFFICE SUPPLIES 65 114 0 596 350 0 300 300 500 110-1010-427006 GENERAL SUPPLIES 393 60 585 0 430 604 500 500 500 110-1010-429000 POSTAGE 16 0 0 0 0 0 50 50 50
* OPERATIONS & MAINTENANCE 4,776 174 585 596 5,238 1,111 9,850 9,850 6,050 TOTAL 29,391 25,278 24,830 23,102 30,230 26,028 34,767 34,767 30,967 79 12
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
CITY MANAGER Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-1110-410000 SALARIES 180,808 194,174 210,180 206,492 225,275 233,917 245,263 245,263 211,699 110-1110-410005 SALARIES - PART-TIME 0 0 235 3,975 0 0 2,000 2,000 0 110-1110-414001 RETIREMENT 31,480 31,657 40,838 41,466 48,715 48,419 52,095 52,095 68,961 110-1110-414002 HEALTH INSURANCE 18,645 19,921 20,444 20,057 19,668 19,697 21,139 21,139 19,676 110-1110-414003 WORKERS COMPENSATION INS 7,496 7,443 8,011 8,034 8,391 8,980 9,839 9,839 8,598 110-1110-414004 SOCIAL SECURITY/MEDICARE 2,485 2,798 3,035 3,239 3,211 3,385 3,353 3,353 2,945 110-1110-414005 LONG TERM DISABILITY INS. 817 806 275 378 246 375 405 405 785 110-1110-414006 STATE UNEMPLOYMENT 517 532 502 621 317 275 380 380 386 110-1110-414007 DEFERED COMPENSATION 13,269 13,763 14,793 13,409 13,964 16,272 18,175 18,175 1,648 110-1110-414008 LIFE INSURANCE 656 666 673 634 392 435 576 576 490 * SALARIES & BENEFITS 256,173 271,760 298,986 298,305 320,179 331,755 353,225 353,225 315,188

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

INTER DEPARTMENTAL CHARGES
110-1110-480006 INFORMATION TECH CHARGE 0 0 55 500 500 500 500 500 500 * INTER DEPARTMENTAL CHARGES 0 0 55 500 500 500 500 500 500 TOTAL 261,833 275,704 301,892 301,404 325,036 337,342 361,250 361,250 323,213 80 13
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
HUMAN RESOURCES Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-1120-410000 SALARIES 44,306 50,549 59,356 63,696 68,558 73,912 73,668 73,668 75,382 110-1120-414001 RETIREMENT 3,047 2,964 3,276 3,494 4,889 4,514 4,659 4,659 4,900 110-1120-414002 HEALTH INSURANCE 8,278 8,499 8,575 8,713 8,828 9,236 9,314 9,314 10,030 110-1120-414003 WORKERS COMPENSATION INS 1,847 1,965 2,232 2,432 2,576 2,790 2,887 2,887 2,972 110-1120-414004 SOCIAL SECURITY/MEDICARE 642 679 796 854 924 1,003 997 997 1,026 110-1120-414005 LONG TERM DISABILITY INS. 343 365 166 157 101 154 153 153 239 110-1120-414006 STATE UNEMPLOYMENT 217 217 200 161 130 112 112 112 161 110-1120-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 754 110-1120-414008 INSURANCE 109 110 104 98 88 87 86 86 86 * SALARIES & BENEFITS 58,789 65,348 74,705 79,605 86,094 91,808 91,876 91,876 95,550

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

INTER DEPARTMENTAL CHARGES
110-1120-480006 INFORMATION TECH CHARGE 0 0 0 500 500 500 500 500 500 * INTER DEPARTMENTAL CHARGES 0 0 0 500 500 500 500 500 500 TOTAL 63,991 68,987 78,518 84,012 92,333 96,640 99,710 99,710 103,384 81 14
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
CITY CLERK Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-1130-410000 SALARIES 99,473 101,079 110,730 115,656 122,005 142,933 141,851 141,851 145,061 110-1130-410005 SALARIES - PART-TIME 2,400 2,419 2,409 2,409 2,409 2,400 2,400 2,400 2,400 110-1130-410013 CONTRACT EMPL. SALARIES 6,022 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 93,896 101,960 110-1130-414002 HEALTH INSURANCE 13,877 11,851 11,805 11,353 11,806 12,960 12,960 12,960 6,480 110-1130-414003 WORKERS COMPENSATION INS 4,338 3,875 4,138 4,246 4,494 5,029 5,492 5,492 5,614 110-1130-414004 SOCIAL SECURITY/MEDICARE 1,404 1,564 1,721 1,790 1,879 2,077 2,045 2,045 2,087 110-1130-414005 LONG TERM DISABILITY INS. 849 701 315 313 200 307 306 306 478 110-1130-414006 STATE UNEMPLOYMENT 478 434 399 322 259 224 224 224 322 110-1130-414007 DEFERED COMPENSATION 0 0 0 0 0 1,258 1,349 1,349 1,380 110-1130-414008 LIFE INSURANCE 269 220 207 196 175 173 173 173 173 * SALARIES & BENEFITS 178,208 171,692 200,981 209,884 225,013 248,451 260,696 260,696 265,955

OPERATIONS & MAINTENANCE
110-1130-416002 TRAINING 1,594 1,765 1,650 3,798 4,568 4,976 2,000 2,000 1,500 110-1130-416005 MEMBERSHIPS 255 348 266 415 780 725 625 625 1,055 110-1130-425003 CONTRACT SERVICES 3,474 6,192 3,927 4,232 1,733 3,918 5,167 5,167 6,500 110-1130-425011 ADVERTISING 2,776 1,415 1,798 672 378 894 3,000 3,000 3,000 110-1130-425013 ELECTION EXPENSE 29,773 90,561 45,728 29,599 34,267 0 61,333 61,333 0 110-1130-427001 OFFICE SUPPLIES 2,788 2,133 2,367 2,935 1,478 1,601 2,500 2,500 2,500 110-1130-429000 POSTAGE 225 231 308 316 312 306 300 300 300 * OPERATIONS & MAINTENANCE 40,885 102,645 56,044 41,967 43,516 12,420 74,925 74,925 14,855

INTER DEPARTMENTAL CHARGES
110-1110-480006 INFORMATION TECH CHARGE 0 0 150 500 500 500 500 500 500 * INTER DEPARTMENTAL CHARGES 0 0 150 500 500 500 500 500 500 TOTAL 219,093 274,337 257,175 252,351 269,029 261,371 336,121 336,121 281,310 82 15
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
FINANCE Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-1310-410000 SALARIES 109,516 109,594 121,189 126,483 132,068 145,240 157,755 157,755 166,645 110-1310-414001 RETIREMENT 36,912 36,817 47,069 48,810 53,958 52,819 71,807 71,807 79,175 110-1310-414002 HEALTH INSURANCE 16,225 15,106 14,882 14,679 14,801 15,863 16,663 16,663 16,030 110-1310-414003 WORKERS COMPENSATION INS 4,374 4,201 4,429 4,651 4,839 5,357 6,130 6,130 6,386 110-1310-414004 SOCIAL SECURITY/MEDICARE 1,514 1,456 1,620 1,722 1,810 2,001 2,116 2,116 2,205 110-1310-414005 LONG TERM DISABILITY INS. 619 601 300 285 182 279 291 291 590 110-1310-414006 STATE UNEMPLOYMENT 899 468 421 340 275 238 246 246 354 110-1310-414007 DEFERED COMPENSATION 2,704 2,804 2,916 3,025 3,103 3,999 4,645 4,645 5,143 110-1310-414008 LIFE INSURANCE 406 401 396 389 212 292 353 353 353 * SALARIES & BENEFITS 173,169 171,448 193,222 200,384 211,248 226,088 260,006 260,006 276,881

OPERATIONS & MAINTENANCE
110-1310-416002 TRAINING 44 0 0 0 0 0 500 500 500
110-1310-416005 MEMBERSHIPS 154 195 132 98 148 201 300 300 300 110-1310-425002 AUDIT 7,051 6,844 4,345 7,324 10,397 (323) 17,500 17,500 17,500 110-1310-425003 CONTRACT SERVICES 13,204 4,341 8,515 3,062 3,959 3,033 5,500 5,500 5,500 110-1310-425012 SOFTWARE 21,691 20,100 17,655 24,676 21,483 50,853 30,000 30,000 30,000 110-1310-425019 BANK/CC SERVICE CHARGES 5,143 5,868 3,953 4,264 4,630 4,523 5,400 5,400 5,400 110-1310-427001 OFFICE SUPPLIES 1,023 1,017 425 0 33 64 1,000 1,000 1,000 110-1310-427006 GENERAL SUPPLIES 1,119 967 612 154 137 1,011 1,000 1,000 1,000 110-1310-429000 POSTAGE 1,391 1,342 1,414 1,664 1,739 1,778 2,100 2,100 2,100 * OPERATIONS & MAINTENANCE 50,820 40,674 37,051 41,242 42,526 61,140 63,300 63,300 63,300 TOTAL 223,989 212,122 230,273 241,626 253,774 287,228 323,306 323,306 340,181 83 16
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
CITY TREASURER Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-1320-410005 SALARIES - PART-TIME 963 970 967 967 967 963 963 963 963 110-1320-414003 WORKERS COMPENSATION INS 40 11 41 41 41 40 40 40 40 110-1320-414004 SOCIAL SECURITY/MEDICARE 74 74 74 74 74 74 74 74 74 * SALARIES & BENEFITS 1,077 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 TOTAL 1,077 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 84 17
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
CITY ATTORNEY Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
* SALARIES & BENEFITS 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 85,552 100,000 100,000 100,000 * OPERATIONS & MAINTENANCE 82,685 114,199 92,069 97,927 99,901 85,552 100,000 100,000 100,000 TOTAL 82,685 114,199 92,069 97,927 99,901 85,552 100,000 100,000 100,000 85 18
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
GENERAL GOVERNMENT Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

OPERATIONS & MAINTENANCE
110-1910-415000 LIABILITY INSURANCE 124,017 130,013 184,526 251,917 270,531 324,066 317,000 317,000 317,000 110-1910-416005 MEMBERSHIPS 38,830 39,252 42,023 55,678 48,786 50,714 53,500 53,500 53,500 110-1910-420001 ELECTRIC 40,674 44,825 41,528 32,000 31,734 32,000 53,000 53,000 53,000 110-1910-420002 GAS 8,008 6,803 8,241 5,728 6,013 8,000 12,000 12,000 12,000 110-1910-420003 TELEPHONE 2,891 2,934 5,272 3,411 205 (2,099) 4,000 4,000 4,000 110-1910-423000 LEASES 10,023 5,918 4,514 4,874 5,921 6,072 10,100 10,100 10,100 110-1910-425003 CONTRACT SERVICES 7,122 20,816 11,981 18,801 21,965 19,567 16,000 16,000 91,020 110-1910-427001 OFFICE SUPPLIES 1,316 0 1,934 889 1,425 220 1,800 1,800 1,800 110-1910-427006 GENERAL SUPPLIES 1,878 2,380 5,695 4,612 5,188 6,991 8,200 8,200 8,200 110-1910-427022 FUEL & OIL 124 492 137 300 102 45 600 600 600 110-1910-429000 POSTAGE 283 323 172 595 576 217 1,200 1,200 1,200 110-1910-434000 SAFETY PROGRAMS 1,472 1,847 0 1,628 2,277 2,214 2,300 2,300 2,300 110-1910-436001 INSURANCE CLAIMS 0 0 3,290 598 0 0 1,200 1,200 1,200 110-1910-437001 COVID-19 EXPENSES 0 25,958 2,442 759 0 0 0 0 0 * OPERATIONS & MAINTENANCE 236,638 281,561 311,755 381,790 394,723 448,007 480,900 480,900 555,920

INTER DEPARTMENTAL CHARGES
110-1910-480004 RISK MANAGEMENT CHARGE 63,512 63,512 63,512 63,512 63,512 63,512 63,512 63,512 63,512 110-1910-480005 EMPLOYEE LIABILITY CHARGE 19,848 19,848 19,848 19,848 19,848 19,848 19,848 19,848 19,848 110-1910-480006 INFORMATION TECH CHARGE 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 110-1910-480007 VEHICLE REPLACEMENT CHARGE 31,755 31,755 31,755 31,755 31,755 31,755 31,755 31,755 31,755 110-1910-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 2,500 2,500 2,500 * INTER DEPARTMENTAL CHARGES 165,115 165,115 165,115 165,115 165,115 165,115 167,615 167,615 167,615 TOTAL 500,728 549,179 582,122 654,048 670,186 728,106 766,277 766,277 841,297 86 19
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
POLICE - ADMINISTRATION Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-2110-410000 SALARIES 213,135 248,727 253,067 264,180 271,788 281,834 308,849 308,849 294,243 110-2110-410005 SALARIES - PART-TIME 33,640 41,344 35,976 53,035 84,701 100,670 123,379 123,379 112,968 110-2110-414001 RETIREMENT 50,510 32,165 36,345 39,596 43,753 48,095 52,579 52,579 15,033 110-2110-414002 HEALTH INSURANCE 24,213 28,650 28,685 30,909 29,173 33,481 31,587 31,587 22,828 110-2110-414003 WORKERS COMPENSATION INS 27,592 27,725 22,967 18,353 20,398 22,493 27,421 27,421 38,106 110-2110-414004 SOCIAL SECURITY/MEDICARE 5,809 6,767 6,237 8,175 9,878 9,479 11,121 11,121 10,638 110-2110-414005 LONG TERM DISABILITY INS. 1,132 1,274 512 654 396 596 612 612 478 110-2110-414006 STATE UNEMPLOYMENT 2,258 2,503 2,101 1,541 1,611 1,755 1,568 1,568 2,254 110-2110-414007 DEFERED COMPENSATION 14,377 16,615 17,119 2,834 0 1,971 3,081 3,081 913 110-2110-414008 LIFE INSURANCE 837 906 891 488 418 648 801 801 224 * SALARIES & BENEFITS 373,503 406,676 403,900 419,765 462,116 501,022 560,998 560,998 497,685

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

INTER DEPARTMENTAL CHARGES
110-2110-441012 EQUIPMENT REPLACEMENT PROGRAM 23,500 26,500 26,500 26,500 26,500 36,500 36,500 36,500 36,500 110-2110-480003 FACILITY MAINTENANCE CHARGE 31,855 31,855 31,855 35,355 40,355 40,355 40,355 40,355 40,355 110-2110-480006 INFORMATION TECH CHARGE 50,000 50,000 50,000 90,000 90,000 90,000 90,000 90,000 90,000 110-2110-480009 FLEET MAINTENANCE CHARGE 45,781 41,135 29,730 61,515 55,595 53,131 110,000 110,000 110,000 * INTER DEPARTMENTAL CHARGES 151,136 149,490 138,085 213,370 212,450 219,986 276,855 276,855 276,855 TOTAL 1,021,947 929,714 921,498 1,119,712 1,146,440 1,235,613 1,388,553 1,388,553 1,325,240 87 20
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
POLICE - DISPATCH Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-2120-410000 SALARIES 389,875 308,907 330,127 419,905 459,876 519,065 589,908 589,908 594,458 110-2120-410005 SALARIES - PART-TIME 42,105 101,188 88,827 37,176 36,193 67,015 54,414 54,414 54,414 110-2120-410007 OVERTIME SALARIES 37,140 34,970 30,584 32,365 32,307 35,505 18,000 18,000 18,000 110-2120-410013 CONTRACT EMPL. SALARIES 68,500 0 0 0 0 0 0 0 0 110-2120-414001 RETIREMENT 64,759 62,329 82,602 108,879 126,890 123,670 143,940 143,940 154,913 110-2120-414002 HEALTH INSURANCE 91,458 72,638 73,668 95,539 89,068 107,392 95,847 95,847 110,469 110-2120-414003 WORKERS COMPENSATION INS 18,336 18,512 17,145 18,834 19,928 25,908 25,654 25,654 25,378 110-2120-414004 SOCIAL SECURITY/MEDICARE 9,633 10,208 9,007 7,450 7,403 9,358 9,997 9,997 8,762 110-2120-414005 LONG TERM DISABILITY INS. 1,623 1,446 1,381 1,708 1,606 1,847 1,809 1,809 1,809 110-2120-414006 STATE UNEMPLOYMENT 6,188 5,130 3,794 3,286 3,843 3,609 2,403 2,403 3,133 110-2120-414007 DEFERED COMPENSATION 0 0 0 0 0 1,389 1,623 1,623 829 110-2120-414008 LIFE INSURANCE 480 374 362 455 375 408 402 402 402 * SALARIES & BENEFITS 730,097 615,702 637,497 725,597 777,489 895,166 943,997 943,997 972,567 TOTAL 730,097 615,702 637,497 725,597 777,489 895,166 943,997 943,997 972,567 88 21
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
POLICE - SPECIAL SERVICES Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-2130-410000 SALARIES 152,678 144,279 125,979 123,594 235,509 206,218 313,036 313,036 282,058 110-2130-410007 OVERTIME SALARIES 15,648 8,028 4,487 7,333 19,202 3,928 13,000 13,000 13,000 110-2130-414001 RETIREMENT 96,839 88,664 46,132 66,236 90,003 76,737 103,343 103,343 106,398 110-2130-414002 HEALTH INSURANCE 31,875 30,135 21,353 18,857 32,294 29,466 44,694 44,694 30,974 110-2130-414003 WORKERS COMPENSATION INS 22,030 18,600 15,780 12,930 26,646 20,208 32,751 32,751 28,807 110-2130-414004 SOCIAL SECURITY/MEDICARE 2,150 2,046 2,057 1,825 3,607 2,901 4,279 4,279 3,953 110-2130-414005 LONG TERM DISABILITY INS. 468 476 357 370 569 449 641 641 630 110-2130-414006 STATE UNEMPLOYMENT 868 926 609 450 777 658 614 614 866 110-2130-414007 DEFERED COMPENSATION 0 0 0 0 0 1,097 1,246 1,246 1,880 110-2130-414008 LIFE INSURANCE 125 123 97 96 129 102 143 143 140 * SALARIES & BENEFITS 322,681 293,277 216,851 231,691 408,736 341,764 513,747 513,747 468,706

OPERATIONS & MAINTENANCE
110-2130-427023 EVIDENCE COSTS 15,773 5,798 5,302 4,570 8,083 4,072 8,600 8,600 8,600 110-2130-427024 D.A.R.E. 146 0 0 0 443 0 0 0 0
110-2130-427028 INVESTIGATION EXPENSE 715 1,907 2,901 2,093 1,918 2,524 4,500 4,500 4,500 * OPERATIONS & MAINTENANCE 16,634 7,705 8,203 6,663 10,444 6,596 13,100 13,100 13,100 TOTAL 339,315 300,982 225,054 238,354 419,180 348,360 526,847 526,847 481,806 89 22
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
POLICE - FIELD SERVICES Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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 2,199,166 2,301,729 110-2140-410005 SALARIES - PART-TIME 85,697 77,415 43,775 55,617 94,398 23,978 40,000 40,000 40,000 110-2140-410007 OVERTIME SALARIES 340,754 277,874 240,546 288,860 396,214 430,093 245,000 245,000 245,000 110-2140-414001 RETIREMENT 703,603 679,153 883,069 1,092,325 1,234,973 1,137,364 1,082,904 1,082,904 1,180,728 110-2140-414002 HEALTH INSURANCE 250,838 274,946 268,530 263,312 272,784 306,234 293,454 293,454 312,016 110-2140-414003 WORKERS COMPENSATION INS 231,636 240,840 234,073 239,612 288,366 297,349 303,895 303,895 311,126 110-2140-414004 SOCIAL SECURITY/MEDICARE 29,336 27,376 28,344 31,766 32,766 34,385 36,662 36,662 33,707 110-2140-414005 LONG TERM DISABILITY INS. 4,800 5,456 4,443 4,827 4,626 4,700 4,927 4,927 5,416 110-2140-414006 STATE UNEMPLOYMENT 11,177 11,683 9,102 9,667 6,271 6,094 5,698 5,698 7,582 110-2140-414007 DEFERED COMPENSATION 0 0 0 0 0 3,186 4,271 4,271 5,371 110-2140-414008 LIFE INSURANCE 1,262 1,402 1,392 1,427 1,240 1,212 1,259 1,259 1,306 * SALARIES & BENEFITS 3,047,218 3,166,301 3,344,919 3,644,267 4,108,126 4,157,224 4,217,236 4,217,236 4,443,981

OPERATIONS & MAINTENANCE
110-2140-427010 RANGE SUPPLIES 20,083 8,088 5,392 17,872 27,609 23,569 31,225 31,225 31,225 110-2140-427025 BIKE PATROL COSTS 2,655 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 22,738 8,088 5,392 17,872 27,609 23,569 31,225 31,225 31,225 TOTAL 3,069,956 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,248,461 4,248,461 4,475,206 90 23
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
ANIMAL SERVICES - OAKDALE Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-2160-410000 SALARIES 50,637 52,949 60,012 58,289 72,292 91,321 97,762 97,762 107,624 110-2160-410005 SALARIES - PART-TIME 14,830 17,401 14,745 26,530 20,445 19,228 16,739 16,739 16,034 110-2160-410007 OVERTIME SALARIES 4,531 5,169 13,288 3,022 2,715 4,855 4,000 4,000 4,000 110-2160-414001 RETIREMENT 4,465 4,039 4,078 4,919 7,096 6,581 7,260 7,260 7,915 110-2160-414002 HEALTH INSURANCE 10,264 10,208 11,995 9,692 12,493 18,233 19,699 19,699 16,453 110-2160-414003 WORKERS COMPENSATION INS 8,821 9,838 10,594 10,292 10,579 9,678 7,709 7,709 13,590 110-2160-414004 SOCIAL SECURITY/MEDICARE 1,868 1,440 1,830 1,636 1,447 1,650 1,632 1,632 1,757 110-2160-414005 LONG TERM DISABILITY INS. 203 203 217 192 258 328 356 356 356 110-2160-414006 STATE UNEMPLOYMENT 804 856 647 791 536 701 520 520 747 110-2160-414008 LIFE INSURANCE 54 54 68 52 58 73 79 37 79 * SALARIES & BENEFITS 96,477 102,157 117,474 115,415 127,919 152,648 155,756 155,714 168,555

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

INTER DEPARTMENTAL CHARGES
110-2160-480003 FACILITY MAINTENANCE CHARGE 4,400 4,400 4,400 5,900 6,200 6,200 6,200 6,200 6,200 110-2160-480006 INFORMATION TECH CHARGE 0 0 0 750 750 750 750 750 750 110-2160-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 4,900 4,900 4,900 * INTER DEPARTMENTAL CHARGES 4,400 4,400 4,400 6,650 6,950 6,950 11,850 11,850 11,850 TOTAL 132,381 148,496 151,861 158,013 167,927 190,832 204,156 204,114 216,955 91 24
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
ANIMAL SERVICES - RIVERBANK Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-2161-410000 SALARIES 75,490 73,732 75,017 103,468 102,947 142,414 151,476 151,476 151,625 110-2161-410005 SALARIES - PART-TIME 17,842 17,401 14,750 26,530 20,445 19,228 16,739 16,739 16,034 110-2161-410007 OVERTIME SALARIES 6,355 10,922 9,768 7,381 4,612 16,256 8,000 8,000 8,000 110-2161-414001 RETIREMENT 13,719 13,077 15,478 14,802 18,073 20,613 25,524 25,524 26,544 110-2161-414002 HEALTH INSURANCE 17,823 17,502 13,299 18,905 28,836 25,971 26,680 26,680 18,592 110-2161-414003 WORKERS COMPENSATION INS 10,252 9,826 7,467 9,892 10,171 16,917 16,871 16,871 17,667 110-2161-414004 SOCIAL SECURITY/MEDICARE 2,308 1,659 1,961 2,305 1,829 2,496 2,325 2,325 2,334 110-2161-414005 LONG TERM DISABILITY INS. 352 325 307 356 466 435 443 443 443 110-2161-414006 STATE UNEMPLOYMENT 1,526 1,171 861 998 693 824 604 604 868 110-2161-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 263 110-2161-414008 LIFE INSURANCE 89 86 62 94 109 98 99 99 99 * SALARIES & BENEFITS 145,756 145,701 138,970 184,731 188,181 245,252 248,761 248,761 242,469

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

INTER DEPARTMENTAL CHARGES
110-2161-480003 FACILITY MAINTENANCE CHARGE 0 2,500 2,500 5,900 6,200 6,200 6,200 6,200 6,200 110-2161-480006 INFORMATION TECH CHARGE 0 0 0 750 750 750 750 750 750 110-2161-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 1,424 4,900 4,900 4,900 * INTER DEPARTMENTAL CHARGES 0 2,500 2,500 6,650 6,950 8,374 11,850 11,850 11,850 TOTAL 183,417 185,050 157,127 222,771 219,051 296,598 309,940 309,940 303,648 92 25
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
ANIMAL SERVICES - ESCALON Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-2162-410000 SALARIES 0 0 0 0 38,140 62,248 78,429 78,429 83,235 110-2162-410005 SALARIES - PART-TIME 0 0 0 0 0 8,876 8,369 8,369 8,017 110-2162-410007 OVERTIME SALARIES 0 0 0 0 978 3,319 5,000 5,000 5,000 110-2162-414001 RETIREMENT 0 0 0 0 2,527 4,478 6,595 6,595 7,364 110-2162-414002 HEALTH INSURANCE 0 0 0 0 4,545 12,119 14,985 14,985 10,013 110-2162-414003 WORKERS COMPENSATION INS 0 0 0 0 2,788 4,709 4,272 4,272 9,844 110-2162-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 568 1,051 1,213 1,213 1,273 110-2162-414005 LONG TERM DISABILITY INS. 0 0 0 0 147 207 257 257 268 110-2162-414006 STATE UNEMPLOYMENT 0 0 0 0 244 402 336 336 499 110-2162-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 131 110-2162-414008 LIFE INSURANCE 0 0 0 0 22 46 57 57 60
* SALARIES & BENEFITS 0 0 0 0 49,959 97,455 119,513 119,513 125,704

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

INTER DEPARTMENTAL CHARGES
110-2162-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 110-2162-480006 INFORMATION TECH CHARGE 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 4,900 4,900 * INTER DEPARTMENTAL CHARGES 0 0 0 0 1,854 1,681 4,900 4,900 4,900 TOTAL 0 0 0 0 58,017 118,481 148,082 148,082 154,273
93 26
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
CROSSING GUARDS Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

OPERATIONS & MAINTENANCE
110-2180-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0
TOTAL 14,473 10,754 0 6,772 6,179 4,974 12,000 12,000 12,000 94 27
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
FIRE DEPARTMENT Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-2210-410008 RETIREES (INS REIMB) 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 110-2210-414001 RETIREMENT 510,035 510,035 581,077 671,952 769,952 828,273 698,577 698,577 765,260 110-2210-414003 WORKERS COMPENSATION INS 757 0 0 0 0 0 0 0 0 110-2210-414004 SOCIAL SECURITY/MEDICARE 1,117 261 0 0 0 0 0 0 0 110-2210-414006 STATE UNEMPLOYMENT 434 0 0 0 0 0 0 0 0
* SALARIES & BENEFITS 544,763 524,696 595,477 686,352 784,352 842,673 712,977 712,977 779,660

OPERATIONS & MAINTENANCE
110-2210-424001 BUILDINGS MAINTENANCE 976 0 4,890 400 374 0 2,000 2,000 2,000 110-2210-424003 VEHICLES MAINTENANCE 0 5,416 0 0 0 0 0 0 0 110-2210-425003 CONTRACT SERVICES 75,714 86,522 83,801 83,944 96,570 109,553 110,920 110,920 118,747 110-2210-425010 WEED ABATEMENT 2,775 6,611 5,472 5,472 4,714 7,060 8,000 8,000 8,000 110-2210-425030 FIRE SERVICES CONTRACT 2,232,609 2,630,610 2,794,165 2,898,690 3,518,387 3,555,510 4,027,243 4,027,243 4,223,936 * OPERATIONS & MAINTENANCE 2,312,074 2,729,159 2,888,328 2,988,506 3,620,045 3,672,123 4,148,163 4,148,163 4,352,683

CAPITAL OUTLAY
110-2210-441012 EQUIPMENT REPLACEMENT PROGRAM 400,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 * CAPITAL OUTLAY 400,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 TOTAL 3,256,837 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,961,140 4,961,140 5,232,343 95 28
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
GARAGE Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

OPERATIONS & MAINTENANCE
110-4120-416002 TRAINING 0 0 32 383 95 498 0 0 0
110-4120-420004 CELL PHONE 826 975 872 864 870 892 0 0 0 110-4120-424001 BUILDINGS MAINTENANCE 735 0 3,178 0 947 10,553 0 0 0 110-4120-424002 EQUIPMENT MAINTENANCE 6,598 3,313 945 3,922 2,879 6,171 0 0 0 110-4120-425003 CONTRACT SERVICES 2,361 1,194 2,090 914 1,282 1,169 0 0 0 110-4120-425016 UNIFORM/LAUNDRY SERVICE 2,799 748 13 366 0 756 0 0 0 110-4120-427006 GENERAL SUPPLIES 1,561 2,324 5,086 3,253 4,315 5,571 0 0 0 110-4120-427022 FUEL & OIL 1,812 1,342 951 1,310 1,393 1,726 0 0 0 * OPERATIONS & MAINTENANCE 16,692 9,896 13,167 11,012 11,781 27,336 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 0 110-4120-441006 COMPUTER AND RELATED EQUIP 2,565 0 2,265 195 590 1,078 0 0 0 * CAPITAL OUTLAY 17,160 2,654 7,382 2,886 5,174 7,114 0 0 0 TOTAL COST 111,658 85,313 100,310 107,071 118,667 150,663 0 0 0

INTER DEPARTMENTAL CHARGES
110-4120-480003 MAINTENANCE REIMBURSE 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 96 29
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
STREET MAINTENANCE Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-4140-410000 SALARIES 31,081 69,753 90,069 96,335 69,387 84,684 112,419 112,419 176,282 110-4140-410005 SALARIES - PART-TIME 0 7,737 5,508 5,508 0 0 0 0 0 110-4140-410007 OVERTIME SALARIES 604 189 103 681 1,094 2,744 5,000 5,000 5,000 110-4140-410013 CONTRACT EMPL. SALARIES 0 0 0 918 16,508 0 0 0 0 110-4140-414001 RETIREMENT 2,815 5,940 7,415 8,263 8,575 9,373 11,963 11,963 16,811 110-4140-414002 HEALTH INSURANCE 7,325 20,056 24,415 23,366 16,321 20,127 27,863 27,863 43,704 110-4140-414003 WORKERS COMPENSATION INS 4,056 8,593 10,471 12,250 9,242 11,856 15,438 15,438 22,226 110-4140-414004 SOCIAL SECURITY/MEDICARE 560 1,619 1,273 1,374 991 1,224 1,576 1,576 2,400 110-4140-414005 LONG TERM DISABILITY INS. 38 36 22 32 20 46 46 46 71 110-4140-414006 STATE UNEMPLOYMENT 330 2,276 765 668 531 638 481 481 1,014 110-4140-414008 LIFE INSURANCE 37 116 137 136 85 101 129 129 182 * SALARIES & BENEFITS 46,846 116,315 140,178 149,531 122,754 130,793 174,915 174,915 267,690

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

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

INTER DEPARTMENTAL CHARGES
110-4140-480009 FLEET MAINTENANCE CHARGE 16,472 14,209 11,839 10,273 3,838 7,479 24,500 24,500 24,500 * INTER DEPARTMENTAL CHARGES 16,472 14,209 11,839 10,273 3,838 7,479 24,500 24,500 24,500 TOTAL 269,045 292,197 357,883 313,512 275,123 320,119 465,915 465,915 558,690 97 30
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
STREET SWEEPING Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 110-4141-425003 CONTRACT SERVICES 72,833 61,105 74,710 92,901 91,229 90,389 105,000 105,000 105,000 * OPERATIONS & MAINTENANCE 72,833 61,105 74,710 92,901 91,229 90,389 105,000 105,000 105,000 TOTAL 72,833 61,105 74,710 92,901 91,229 90,389 105,000 105,000 105,000 98 31
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
STREET LIGHTS/TRAFFIC SIGNALS Proposed 2024-25 Proposed 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

INTER DEPARTMENTAL CHARGES
110-4142-480009 FLEET MAINTENANCE CHARGE 770 4,940 1,144 1,263 6,012 5,750 14,650 14,650 14,650 * INTER DEPARTMENTAL CHARGES 770 4,940 1,144 1,263 6,012 5,750 14,650 14,650 14,650 TOTAL 237,200 265,545 222,849 282,511 296,568 305,340 326,250 326,250 326,250 99 32
6/10/2025
GENERAL FUND (110)
2025-26 2025-26
PARKS MAINTENANCE Proposed 2024-25 Proposed
(Parks/Storm Basin Maintenance and LLMD Administration) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-7210-410000 SALARIES 127,788 135,039 144,942 158,370 173,925 200,179 345,160 345,160 480,182 110-7210-410005 SALARIES - PART-TIME 5,985 50,322 52,238 105,852 137,593 69,666 120,406 120,406 120,406 110-7210-410007 OVERTIME SALARIES 3,697 608 1,061 243 1,889 1,791 2,500 2,500 2,500 110-7210-410013 CONTRACT EMPL. SALARIES 96,304 23,935 46,330 58,247 0 0 0 0 0 110-7210-414001 RETIREMENT 45,792 50,443 67,052 81,054 91,777 83,446 107,868 107,868 118,538 110-7210-414002 HEALTH INSURANCE 27,827 28,319 27,960 23,947 37,298 45,146 75,280 75,280 109,674 110-7210-414003 WORKERS COMPENSATION INS 18,141 20,965 21,970 26,481 32,168 26,918 44,397 44,397 65,798 110-7210-414004 SOCIAL SECURITY/MEDICARE 2,205 4,247 4,176 3,893 4,333 3,710 6,462 6,462 6,859 110-7210-414005 LONG TERM DISABILITY INS. 0 0 0 0 175 307 306 306 478 110-7210-414006 STATE UNEMPLOYMENT 1,349 2,862 2,328 3,474 1,870 896 1,859 1,859 2,672 110-7210-414008 LIFE INSURANCE 125 126 238 231 266 271 344 344 501 * SALARIES & BENEFITS 329,213 316,866 368,295 461,792 481,294 432,330 704,582 704,582 907,608

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

CAPITAL OUTLAY
110-7210-499549 PARKS CAPITAL RELACEMENT 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 * CAPITAL OUTLAY 0 0 0 636 1,595 0 0 0 0

INTER DEPARTMENTAL CHARGES
110-7210-480006 INFORMATION TECH CHARGE 0 0 0 1,500 1,500 1,500 1,500 1,500 1,500 110-7210-480009 FLEET MAINTENANCE CHARGE 20,880 23,250 10,225 23,076 20,615 20,477 51,100 51,100 51,100 110-7210-480008 LLMD REIMBURSEMENT (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) * INTER DEPARTMENTAL CHARGES 10,485 12,855 (170) 14,181 11,720 11,582 42,205 42,205 42,205 TOTAL 528,036 482,753 537,471 670,286 683,008 640,116 967,151 967,151 1,170,177 100
33 6/10/2025
GENERAL FUND (110)
2025-26 2025-26
FACILITY MAINTENANCE Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
110-7413-410000 SALARIES 35,405 42,697 43,909 60,326 94,513 101,576 138,042 138,042 157,848 110-7413-410005 PART TIME 53,903 52,344 58,661 55,143 32,245 36,955 35,490 35,490 20,000 110-7413-410007 OVERTIME SALARIES 1,917 5,788 5,007 1,177 3,827 3,123 800 800 800 110-7413-414001 RETIREMENT 16,990 6,092 5,903 6,323 9,370 8,553 8,724 8,724 10,908 110-7413-414002 HEALTH INSURANCE 12,397 13,163 24,028 27,501 29,891 30,816 35,365 35,365 20,878 110-7413-414003 WORKERS COMPENSATION INS 8,485 10,099 10,359 11,490 12,724 14,051 18,989 18,989 20,718 110-7413-414004 SOCIAL SECURITY/MEDICARE 1,551 1,215 1,481 1,601 1,749 1,963 2,419 2,419 2,483 110-7413-414005 LONG TERM DISABILITY INS. 0 0 0 0 0 0 0 0 478 110-7413-414006 STATE UNEMPLOYMENT 1,845 1,170 1,138 962 786 969 784 784 1,127 110-7413-414008 LIFE INSURANCE 55 63 63 77 107 113 130 130 251 * SALARIES & BENEFITS 132,548 132,631 150,549 164,600 185,212 198,119 240,743 240,743 235,491

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

INTER DEPARTMENTAL CHARGES
110-7413-480003 FACILITY MAINTENANCE REIMBURSE (102,055) (119,495) (114,554) (134,455) (154,355) (154,355) (154,355) (154,355) (154,355) 110-7413-480009 FLEET MAINTENANCE CHARGE 2,062 1,016 238 1,323 1,050 3,329 3,650 3,650 3,650 * INTER DEPARTMENTAL CHARGE (99,993) (118,479) (114,316) (133,132) (153,305) (151,026) (150,705) (150,705) (150,705) TOTAL 86,584 49,322 82,765 87,272 78,493 79,678 136,138 136,138 130,886 101
34 6/10/2025
GENERAL FUND (110)
2025-26 2025-26
INTERFUND TRANSFERS OUT Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 110-9999-499117 FACILITIES 100,498 74,094 131,599 118,738 104,408 111,347 183,707 162,325 146,119 110-9999-499118 RECREATION 155,313 175,397 59,874 226,047 251,183 272,718 313,861 316,118 269,788 110-9999-499119 ENGINEERING/PW ADMIN 111,186 131,270 36,999 137,430 133,330 149,050 158,359 158,359 157,175 110-9999-499120 DEVELOPMENT SERVICES 46,416 313,946 10,051 285,824 119,821 66,321 304,502 310,302 325,449 110-9999-499225 COMPLIANCE MITIGATION FUND 0 0 0 0 0 150,000 0 0 0 110-9999-499230 GENERAL PLAN FUND 0 50,000 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 0 110-9999-499294 STREET REPLACEMENT FUND 0 0 461,000 0 0 0 0 0 0 110-9999-499462 ENERGY EFFICIENCY DEBT SERVICE 0 0 0 0 0 150,000 0 0 0 110-9999-499520 EMPLOYEE LIABILITY FUND (OPEB) 50,000 250,000 50,000 0 0 0 0 0 0 110-9999-499525 INFORMATION TECHNOLOGY FUND 0 0 200,000 50,000 0 0 50,000 0 0 110-9999-499530 VEHICLE REPLACEMENT 0 0 0 0 0 150,000 0 0 0 110-9999-499532 FIRE EQUIPMENT REPLACEMENT 0 0 100,000 0 0 0 0 0 0 110-9999-499535 PERS LIABILITY FUND 350,000 200,000 166,000 855,000 0 0 0 0 0 110-9999-499540 FACILITY MAINTENANCE FUND 350,000 512,500 1,110,000 550,000 400,000 625,000 0 0 0 110-9999-499545 POLICE EQUIMENT REPLACEMENT 0 0 0 0 0 100,000 0 0 0 110-9999-499549 PARKS CAPITAL RELACEMENT 225,000 302,500 585,000 510,000 861,000 950,000 0 0 0 110-9999-499565 LLMD LANDSCAPE MAINTENANCE 50,000 50,000 0 50,000 50,000 150,000 50,000 50,000 50,000 110-9999-499745 POLICE RANGE TRUST FUND 0 0 20,000 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 1,060,429 997,104 948,531 12,874,979 13,585,745 14,976,625 15,950,360 16,688,816 18,219,698 17,826,567 17,763,200 18,435,001 102
35 6/10/2025
CANNABIS FUND(114)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

SALARIES & BENEFITS
114-2140-410000 SALARIES 10,151 42,083 65,246 181,587 188,022 183,263 197,203 197,203 200,753 114-2140-414001 RETIREMENT 1,658 6,752 12,467 16,693 27,180 28,270 33,697 33,697 34,733 114-2140-414002 HEALTH INSURANCE 1,293 5,503 9,268 15,935 18,853 8,024 18,151 18,151 19,374 114-2140-414003 WORKERS COMPENSATION INS 1,411 5,104 7,559 34,502 19,753 17,381 20,699 20,699 21,247 114-2140-414004 SOCIAL SECURITY/MEDICARE 141 565 914 806 809 811 908 908 964 114-2140-414005 LONG TERM DISABILITY INS. 75 286 371 156 158 133 133 133 223 114-2140-414006 STATE UNEMPLOYMENT 189 447 211 199 163 97 98 98 150 114-2140-414008 LIFE INSURANCE 0 29 100 31 99 75 76 76 80 * SALARIES & BENEFITS 14,918 60,769 96,136 249,909 255,037 238,054 270,965 270,965 277,524

OPERATIONS & MAINTENANCE
114-2140-425003 CONTRACT SERVICES 20,000 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 20,000 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 10,000 10,000 0 13,107 0 6,688 2,229 0 10,000 10,000 10,000

INTERFUND TRANSFERS
114-2140-499110 TRANSFERS OUT 0 0 360,000 100,000 100,000 100,000 175,000 175,000 175,000 0 0 360,000 100,000 100,000 100,000 175,000 175,000 175,000 TOTAL EXPENDITURES 34,918 73,876 456,136 356,597 357,266 338,054 455,965 455,965 462,524 REVENUES OVER (UNDER) EXPENDITURES 261,911 292,240 (89,143) 236,755 (82,423) (41,528) (192,965) (192,965) (199,524) FUND BALANCE - BEGINNING 0 261,911 554,151 465,008 701,763 619,340 577,812 577,812 384,847 FUND BALANCE - ENDING 261,911 554,151 465,008 701,763 619,340 577,812 384,847 384,847 185,323 103
36 6/10/2025
MEASURE H FUND(115)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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 2,675,000 2,675,000 2,754,000 115-1910-351100 INVESTMENT EARNINGS 3,047 2,122 1,721 1,777 2,673 356 1,200 1,200 1,200 TOTAL REVENUES 1,964,785 2,166,768 2,498,799 2,817,778 2,833,147 2,731,258 2,676,200 2,676,200 2,755,200

EXPENDITURES
115-1910-425003 CONTRACT SERVICES 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 2,676,200 2,676,200 2,755,200 1,984,078 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,676,200 2,755,200 TOTAL EXPENDITURES 1,984,078 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,676,200 2,755,200 REVENUES OVER (UNDER) EXPENDITURES (19,293) 201,983 382,031 132,258 (597,910) (131,947) 0 0 0 FUND BALANCE - BEGINNING 32,878 13,585 215,568 597,599 729,857 131,947 0 0 0 FUND BALANCE - ENDING 13,585 215,568 597,599 729,857 131,947 0 0 0 0 104
37 6/10/2025
FACILITIES FUND (117)

SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2025-26
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year Projected Preliminary 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) (58,525) (58,875) 117-7440 SENIOR CENTER OPERATIONS (25,464) (19,323) (23,615) (38,097) (35,497) (31,077) (45,750) (45,750) (48,750) 117-7460 COMMUNITY CENTER (27,852) (8,213) (72,682) (44,010) (12,184) (11,612) (65,388) (46,904) (30,994) 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) (156,131) (146,119) GENERAL FUND SUBSIDY 100,498 74,094 131,599 118,738 104,408 111,347 183,707 162,325 146,119 NET 0 0 0 0 0 (6,194) 6,194 6,194 0
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) 0 0 (6,194)
105
38 6/10/2025
FACILITIES (117)
2025-26 2025-26
Proposed 2024-25 Proposed
SWIMMING POOL (7430) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

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

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

INTER DEPARTMENTAL CHARGES
117-7430-480001 FACILITY USE CHARGE (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) 117-7430-480002 ADMINISTRATIVE CHARGE 1,200 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 7,500 7,500 117-7430-480004 RISK MANAGEMENT CHARGE 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 1,875 1,875 TOTAL EXPENDITURES 41,630 40,587 34,844 33,250 52,147 70,056 59,875 59,875 59,875 REVENUES OVER (UNDER) EXPENDITURES (41,595) (40,587) (34,844) (32,675) (52,147) (69,446) (58,875) (58,525) (58,875) 106
39 6/10/2025
FACILITIES (117) 2025-26 2025-26
Proposed 2024-25 Proposed
SENIOR CENTER OPERATIONS (7440) 2018-19 2019-20 2020-21 2020-21 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
117-7440-350306 SENIOR CENTER RENT INCOME 12,035 10,299 13,960 7,529 6,128 3,800 5,000 5,000 2,000 TOTAL REVENUES 12,035 10,299 13,960 7,529 6,128 3,800 5,000 5,000 2,000

EXPENDITURES

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

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

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

INTER DEPARTMENTAL CHARGES
117-7440-480001 FACILITY USE CHARGE (19,080) (19,080) (9,540) (19,080) (19,080) (19,080) (19,080) (19,080) (19,080) 117-7440-480002 ADMINISTRATIVE CHARGE 4,650 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 10,900 10,900 117-7440-480006 INFORMATION TECH CHARGE 200 200 200 200 200 200 200 200 200 * INTER DEPARTMENTAL CHARGE (8,430) (8,430) 1,110 (8,430) (7,980) (7,980) (7,980) (7,980) (7,980) TOTAL EXPENDITURES 37,499 29,622 37,575 45,626 41,625 34,877 50,750 50,750 50,750 REVENUES OVER (UNDER) EXPENDITURES (25,464) (19,323) (23,615) (38,097) (35,497) (31,077) (45,750) (45,750) (48,750) 107
40 6/10/2025
FACILITIES (117) 2025-26 2025-26
Proposed 2024-25 Proposed
COMMUNITY CENTER (7460) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

SALARIES & BENEFITS
117-7460-410000 SALARIES 4,683 1,500 3,988 0 0 2,159 30,649 30,649 23,564 117-7460-410005 PART-TIME SALARIES 22,468 27,672 11,555 11,403 13,645 17,521 17,904 0 0 117-7460-410007 OVERTIME 465 162 200 434 1,762 1,035 0 0 1,200 117-7460-414001 RETIREMENT 328 318 854 578 1,091 1,424 3,586 3,586 2,180 117-7460-414002 HEALTH INSURANCE 1,407 634 2,500 1,436 210 982 9,446 9,446 2,729 117-7460-414003 WORKERS COMPENSATION INS 2,238 2,267 1,514 947 1,269 1,646 5,235 5,235 3,243 117-7460-414004 SOCIAL SECURITY/MEDICARE 1,546 1,399 151 234 221 295 646 646 331 117-7460-414006 STATE UNEMPLOYMENT 848 437 88 149 272 236 336 336 161 117-7460-414008 LIFE INSURANCE 0 0 0 0 1 3 26 26 26
* SALARIES & BENEFITS 33,983 34,389 20,850 15,181 18,471 25,301 67,828 49,924 33,434

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

INTER DEPARTMENTAL CHARGES
117-7460-480002 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 117-7460-480004 RISK MANAGEMENT CHARGE 503 503 503 503 503 503 503 252 503 117-7460-480005 EMPLOYEE LIABILITY CHARGE 157 157 157 157 157 157 157 78 157 117-7460-480006 INFORMATION TECH CHARGE 200 200 200 500 500 500 500 250 500 117-7460-480007 VEHICLE REPLACEMENT CHARGE 0 0 0 0 0 0 0 0 0 860 860 860 1,160 1,160 1,160 1,160 580 1,160
TOTAL EXPENDITURES 113,261 96,388 79,625 96,607 89,859 91,756 150,388 131,904 115,994 REVENUES OVER (UNDER) EXPENDITURES (27,852) (8,213) (72,682) (44,010) (12,184) (11,612) (65,388) (46,904) (30,994) 108
41 6/10/2025
FACILITIES (117) 2025-26 2025-26
Proposed 2024-25 Proposed
YOUTH BUILDING (7470) 2018-19 2019-20 2020-21 2021-22 2021-22 2023-24 Preliminary Projected Preliminary Account # Acct/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
117-7470-350309 ANNEX / YOUTH BUILDINGS 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 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 3,500 117-7470-424001 BUILDING MAINTENANCE 3,768 4,645 0 1,132 39 2,321 3,000 2,280 3,000 117-7470-425003 CONTRACT SERVICES 44 0 0 165 531 0 1,000 150 1,000 117-7470-427002 JANITORIAL SUPPLIES 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

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
TOTAL EXPENDITURES 5,587 5,971 458 3,956 4,580 5,406 7,500 4,952 7,500 REVENUES OVER (UNDER) EXPENDITURES (5,587) (5,971) (458) (3,956) (4,580) (5,406) (7,500) (4,952) (7,500) 109
42 6/10/2025
RECREATION ACTIVITY FUND (118)

SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2025-26
Adopted 2024-25 Proposed
2018/19 2019-20 2020-21 2021-22 2022-23 2023-24 Final Projected Preliminary 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) (104,339) (90,595) 118-7330 SWIMMING PROGRAMS (50,283) (51,904) (15,044) (60,374) (51,335) (48,291) (70,428) (70,230) (76,954) 118-7340 SENIOR ACTIVITIES (60,973) (65,839) (20,403) (75,808) (71,442) (77,640) (91,652) (95,754) (70,107) 118-7380 SKATE PARK CONCESSION 0 (10,851) (2,008) (2,377) 7 1,200 0 0 2,400 118-7390 TL DAVIS SPORTS COMPLEX 0 0 0 (25,331) (60,411) (71,693) (47,442) (45,795) (34,532) TOTAL (155,313) (175,397) (59,874) (226,047) (251,183) (272,718) (313,861) (316,118) (269,788) GENERAL FUND SUBSIDY 155,313 175,397 59,874 226,047 251,183 272,718 313,861 316,118 269,788 NET 0 0 0 0 0 0 0 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 0 0 0
110
43 6/10/2025
RECREATION ACTIVITY FUND (118)
2025-26 2025-26
Proposed 2024-25 Proposed
RECREATION PROGRAMS ADMIN. (7320) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
118-7320-361100 FEDERAL FUNDS - COVID 19 0 0 31,513 250 0 0 0 0 0 118-7320-373401 MISC. RECREATION PROGRAM 0 0 0 0 0 5,650 5,000 5,000 7,000 TOTAL REVENUES 0 0 31,513 250 0 5,650 5,000 5,000 7,000

EXPENDITURES

SALARIES & BENEFITS
118-7320-410000 SALARIES 26,795 29,996 36,031 41,968 46,552 53,890 61,694 61,694 52,271 118-7320-410005 PART-TIME SALARIES 140 0 0 0 0 0 0 0 0
118-7320-410007 OVERTIME SALARIES 13 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 4,531 3,397 118-7320-414002 HEALTH INSURANCE 5,202 5,926 6,129 5,949 5,903 6,480 11,016 11,016 10,342 118-7320-414003 WORKERS COMPENSATION INS 1,052 1,210 1,447 1,688 1,749 1,915 2,696 2,696 2,940 118-7320-414004 SOCIAL SECURITY/MEDICARE 404 418 543 668 689 750 1,000 1,000 748 118-7320-414005 LONG TERM DISABILITY INS. 0 0 35 158 101 154 153 153 0 118-7320-414006 STATE UNEMPLOYMENT 217 217 200 161 130 112 190 190 289 118-7320-414007 DEFERED COMPENSATION 0 0 0 0 0 478 717 717 325 118-7320-414008 LIFE INSURANCE 28 31 48 99 88 87 105 105 46 * SALARIES & BENEFITS 35,568 39,542 46,408 53,028 58,434 66,896 82,102 82,102 70,358

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

INTER DEPARTMENTAL CHARGES
118-7320-480004 RISK MANAGEMENT CHARGE 3,887 3,887 3,887 3,887 3,887 3,887 3,887 3,887 3,887 118-7320-480002 FACILITY ADMIN CHARGE (1,200) 0 0 0 0 0 0 0 0 118-7320-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 118-7320-480009 FLEET MAINTENANCE CHARGE 32 52 151 0 0 147 350 350 350 * INTER DEPARTMENTAL CHARGE 2,719 3,939 4,038 3,887 3,887 4,034 4,237 4,237 4,237 TOTAL EXPENDITURES 44,057 46,803 53,932 62,407 68,002 81,944 109,339 109,339 97,595 REVENUES OVER (UNDER) EXPENDITURES (44,057) (46,803) (22,419) (62,157) (68,002) (76,294) (104,339) (104,339) (90,595) 111
44 6/10/2025
RECREATION ACTIVITY FUND (118) 2025-26 2025-26
Proposed 2024-25 Proposed
SWIMMING PROGRAMS (7330) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
118-7330-373500 ADMISSIONS 14,172 6,896 3,515 8,014 15,782 9,268 6,500 6,690 700 118-7330-373501 CONCESSIONS 7,667 3,077 2,802 6,581 6,976 10,534 4,000 4,008 4,000 118-7330-373502 SWIMMING LESSONS 26,849 2,050 23,343 13,793 25,822 22,282 23,000 23,000 23,000 118-7330-373509 OID 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 33,698 27,700

EXPENDITURES

SALARIES & BENEFITS
118-7330-410000 SALARIES 0 0 0 0 1,171 5,512 8,885 8,885 9,900 118-7330-410005 PART-TIME SALARIES 66,413 45,977 28,920 65,689 68,054 64,771 68,000 68,000 68,000 118-7330-410013 CONTRACT EMPL. SALARIES 0 0 0 0 0 0 0 0 0 118-7330-414001 RETIREMENT 0 0 0 0 89 340 562 562 643
118-7330-414002 HEALTH INSURANCE 0 0 0 0 271 1,285 1,944 1,944 2,253 118-7330-414003 WORKERS COMPENSATION INS 5,749 3,963 1,280 2,825 4,021 4,613 3,006 3,006 3,448 118-7330-414004 SOCIAL SECURITY/MEDICARE 5,093 3,482 2,212 5,025 5,209 5,033 5,175 5,175 5,800 118-7330-414006 STATE UNEMPLOYMENT 4,017 2,816 1,648 3,431 2,859 2,275 3,334 3,334 1,674 118-7330-414007 DEFERED COMPENSATION 0 0 0 0 0 54 89 89 0 118-7330-414008 LIFE INSURANCE 0 0 0 0 1 5 8 8 11
* SALARIES & BENEFITS 81,272 56,238 34,060 76,970 81,675 83,888 91,003 91,003 91,729

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

INTER DEPARTMENTAL CHARGES
118-7330-480001 FACILITY USE CHARGE 5,625 5,625 5,625 5,625 5,625 5,625 5,625 5,625 5,625 TOTAL EXPENDITURES 98,971 63,927 44,704 88,762 93,401 96,889 103,928 103,928 104,654 REVENUES OVER (UNDER) EXPENDITURES (50,283) (51,904) (15,044) (60,374) (51,335) (48,291) (70,428) (70,230) (76,954) 112
45 6/10/2025
RECREATION ACTIVITY FUND (118) 2025-26 2025-26
Proposed 2024-25 Proposed
SENIOR ACTIVITIES (7340) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
118-7340-373401 FEE REVENUE 10,914 8,721 1,857 7,010 11,548 15,616 10,000 5,898 10,000 118-7340-373402 NEWSLETTER 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 0 118-7340-373427 MONTHLY DINNERS 0 0 0 0 0 0 0 0
118-7240-374120 MISCELLANEOUS 0 1,030 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

EXPENDITURES

SALARIES & BENEFITS
118-7340-410000 SALARIES 26,791 29,995 33,015 41,156 40,671 47,779 50,962 50,962 32,471 118-7340-414001 RETIREMENT 1,829 1,744 1,803 2,291 3,222 3,029 3,221 3,221 2,111 118-7340-414002 HEALTH INSURANCE 5,880 5,925 5,676 5,857 5,902 6,480 6,480 6,480 5,835 118-7340-414003 WORKERS COMPENSATION INS 1,122 1,210 1,325 1,654 1,749 1,915 2,043 2,043 1,337 118-7340-414004 SOCIAL SECURITY/MEDICARE 413 418 500 571 604 661 705 705 461 118-7340-414005 LONG TERM DISABILITY INS. 0 0 23 152 100 153 153 153 0 118-7340-414006 STATE UNEMPLOYMENT 217 217 200 161 129 112 112 112 161 118-7340-414007 DEFERED COMPENSATION 0 0 0 0 0 477 510 510 325 118-7340-414008 LIFE INSURANCE 31 31 39 97 87 86 86 86 26 * SALARIES & BENEFITS 36,283 39,540 42,581 51,939 52,464 60,692 64,272 64,272 42,727

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

INTER DEPARTMENTAL CHARGES
118-7340-480001 FACILITY USE CHARGE 19,080 19,080 9,540 19,080 19,080 19,080 19,080 19,080 19,080 118-7340-480002 FACILITY ADMIN CHARGE 0 0 0 0 0 0 0 0 0 118-7340-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 118-7340-480006 INFORMATION TECH CHARGE 0 0 0 0 300 300 300 300 300 118-7340-480009 FLEET MAINTENANCE CHARGE 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 19,380 19,380 TOTAL EXPENDITURES 71,887 75,590 54,383 82,818 82,990 93,256 101,652 101,652 80,107 REVENUES OVER (UNDER) EXPENDITURES (60,973) (65,839) (20,403) (75,808) (71,442) (77,640) (91,652) (95,754) (70,107) 113
46 6/10/2025
RECREATION ACTIVITY FUND (118) 2025-26 2025-26
Proposed 2024-25 Proposed
SKATE PARK CONCESSIONS (7380) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
118-7380-373501 CONCESSIONS 0 1,362 925 0 12 1,200 0 0 2,400 TOTAL REVENUES 0 1,362 925 0 12 1,200 0 0 2,400

EXPENDITURES

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

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

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

INTER DEPARTMENTAL CHARGES
118-7380-480001 FACILITY USE CHARGE 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 12,213 2,933 2,377 5 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 (10,851) (2,008) (2,377) 7 1,200 0 0 2,400 114
47 6/10/2025
RECREATION ACTIVITY FUND (118) 2025-26 2025-26
Proposed 2024-25 Proposed
TL DAVIS SPORTS COMPLEX MANAGEMENT (7390) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

SALARIES & BENEFITS
118-7390-410000 SALARIES 0 0 0 11,515 47,134 49,611 29,616 29,616 19,800 118-7390-410007 OVERTIME SALARIES 0 0 0 0 133 624 500 500 0 118-7390-414001 RETIREMENT 0 0 0 638 3,483 3,087 1,872 1,872 1,287 118-7390-414002 HEALTH INSURANCE 0 0 0 3,121 11,534 11,675 6,480 6,480 4,506 118-7390-414003 WORKERS COMPENSATION INS 0 0 0 474 1,946 2,028 1,219 1,219 1,603 118-7390-414004 SOCIAL SECURITY/MEDICARE 0 0 0 164 672 714 421 421 287 118-7390-414006 STATE UNEMPLOYMENT 0 0 0 322 259 202 112 112 128 118-7390-414007 DEFERED COMPENSATION 0 0 0 0 0 487 296 296 0 118-7390-414008 LIFE INSURANCE 0 0 0 17 52 47 26 26 21
* SALARIES & BENEFITS 0 0 0 16,251 65,213 68,475 40,542 40,542 27,632

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

CAPITAL OUTLAY
118-7390-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 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 TOTAL EXPENDITURES 0 0 0 25,331 77,010 80,269 65,442 64,442 52,532 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (25,331) (60,411) (71,693) (47,442) (45,795) (34,532) 115
48 6/10/2025
ENGINEERING & PW - ADMINISTRATION FUND (119)

SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES - ENGINEERING
119-4110-330800 ENCROACHMENT PERMIT 56,415 49,350 113,408 37,731 26,742 20,216 20,000 20,000 25,000 119-4110-361100 FEDERAL GRANT - COVID 19 0 0 746 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 5,000 5,000 119-4110-372700 DEVELOPMENT SERVICE CHARG 0 0 0 0 0 0 2,500 2,500 2,500 119-4110-374120 MISCELLANEOUS 1,000 0 2,970 0 0 0 3,000 3,000 3,000 TOTAL REVENUES 64,291 54,182 126,767 41,907 39,232 23,889 30,500 30,500 35,500

EXPENDITURES
119-4110 PUBLIC WORKS ADMIN/ENGINEERING 175,477 185,452 163,766 179,337 172,562 172,939 188,859 188,859 192,675 REVENUES OVER (UNDER) EXPENDITURES (111,186) (131,270) (36,999) (137,430) (133,330) (149,050) (158,359) (158,359) (157,175) 119-4110-399110 GENERAL FUND SUBSIDY 111,186 131,270 36,999 137,430 133,330 149,050 158,359 158,359 157,175 NET 0 0 0 0 0 0 0 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 0 0 0
116
49 6/10/2025
ENGINEERING & PW - ADMINISTRATION FUND (119) 2025-26 2025-26 Proposed 2024-25 Proposed
P.W. ADMIN/ENGINEERING 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
119-4110-410000 SALARIES 57,559 62,179 67,244 67,647 70,229 68,532 72,447 72,447 73,578 119-4110-410007 OVERTIME SALARIES 1,257 825 608 1,275 83 0 1,500 1,500 1,500 119-4110-414001 RETIREMENT 13,563 13,809 17,772 19,850 21,873 19,851 22,912 22,912 24,813 119-4110-414002 HEALTH INSURANCE 7,904 6,781 6,493 6,521 7,644 8,405 8,183 8,183 8,033 119-4110-414003 WORKERS COMPENSATION INS 5,808 6,243 5,596 2,741 2,913 4,772 2,929 2,929 3,918 119-4110-414004 SOCIAL SECURITY/MEDICARE 801 864 959 972 984 959 1,011 1,011 1,024 119-4110-414005 LONG TERM DISABILITY INS. 185 189 61 78 50 77 77 77 195 119-4110-414006 STATE UNEMPLOYMENT 239 239 219 177 143 123 123 123 177 119-4110-414007 DEFERED COMPENSATION 0 0 0 0 0 195 240 240 0 119-4110-414008 LIFE INSURANCE 191 190 191 191 87 137 160 160 160 * SALARIES & BENEFITS 87,507 91,319 99,143 99,452 104,006 103,051 109,582 109,582 113,398

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

INTER DEPARTMENTAL CHARGES
119-4110-480003 FACILITY MAINTENANCE CHARGE 5,720 7,720 7,720 8,500 9,000 9,000 9,000 9,000 9,000 119-4110-480004 RISK MANAGEMENT CHARGE 5,927 5,927 5,927 5,927 5,927 5,927 5,927 5,927 5,927 119-4110-480006 INFORMATION TECH CHARGE 5,000 5,000 5,000 7,000 7,000 7,000 7,000 7,000 7,000 119-4110-480009 FLEET MAINTENANCE CHARGE 3,212 359 2,095 1,006 1,059 563 4,900 4,900 4,900 * INTER DEPARTMENTAL CHARGES 19,859 19,006 20,742 22,433 22,986 22,490 26,827 26,827 26,827 TOTAL 175,477 185,452 163,766 179,337 172,562 172,939 188,859 188,859 192,675 117
50 6/10/2025
DEVELOPMENT SERVICES FUND (120)

SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Proposed 2024-25 Proposed
COMMUNITY DEVELOPMENT 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 120-3110-330300 CONSTRUCTION PERMITS 236,251 180,590 425,416 282,250 397,979 407,224 280,000 280,000 280,000 120-3110-330400 HOME OCCUPATION PERMIT 5,165 6,365 6,745 6,175 4,750 4,655 6,000 6,000 6,000 120-3110-330600 SIGN PERMIT FEE 2,695 2,590 1,959 1,845 1,080 2,422 1,500 1,500 1,500 120-1910-351100 INVESTMENT EARNINGS 6,550 6,467 5,276 3,729 7,827 10,976 2,500 5,192 2,500 120-1910-351101 UNREALIZED GAIN (LOSSES) 8,708 1,825 2,052 (28,430) (11,690) 13,415 1,000 19,789 1,000 120-3110-361100 FEDERAL GRANT - COVID 19 0 0 4,891 0 0 0 0 0 0 120-3110-362410 STATE GRANT 0 0 0 0 0 0 28,020 0 28,020 120-3110-371420 ELECTRONIC RECORDS FEE 1,606 1,078 1,512 2,394 858 501 1,000 1,000 1,000 120-3110-372300 SALE MAPS, PUBLICATIONS 100 7 125 0 4,085 4,067 1,000 1,000 1,000 120-3110-372400 OTHER FILINGS, CERTIFICATES 0 0 100 0 0 0 0 0 0 120-3110-372600 DEVELOPMENT SERVICE CHARGE 0 1,838 0 0 2,790 359 0 0 0 120-3110-372625 CODE ENFORCEMENT (1,500) 5,715 26,487 2,666 7,734 44,884 26,000 26,000 26,000 120-3110-372800 PLANNING & ZONING FEES 33,390 39,958 61,880 68,380 24,265 6,335 26,000 26,000 26,000 120-3110-372810 PLAN AND ENERGY CHECK FEE 82,352 61,120 102,200 104,014 107,728 116,761 100,000 100,000 100,000 120-3110-374140 OAKDALE FIRE DISTRICT 1,623 8,160 8,160 8,160 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 8,000 120-3110-375110 FIRE PLAN CHECK 7,962 6,323 7,244 8,864 4,776 1,798 5,600 5,600 5,600 120-3110-375120 FIRE FLOW 0 0 0 0 426 710 1,000 1,000 1,000 TOTAL REVENUES 398,205 326,880 670,248 466,633 560,422 631,261 487,620 481,820 487,620

COMMUNITY DEVELOPMENT
PLANNING 235,160 288,436 284,210 304,853 271,368 285,633 319,135 319,135 325,545 CODE ENFORCEMENT 0 0 0 60,816 69,169 84,445 84,922 84,922 85,526 BUILDING INSPECTION 359,310 352,390 396,089 386,788 339,705 327,504 388,065 388,065 401,998 594,470 640,826 680,299 752,457 680,243 697,582 792,122 792,122 813,069

REVENUES OVER (UNDER) EXPENDITURES
(196,265) (313,946) (10,051) (285,824) (119,821) (66,321) (304,502) (310,302) (325,449)

GENERAL FUND SUBSIDY
46,416 313,946 10,051 285,824 119,821 66,321 304,502 310,302 325,449 NET
(149,849) 0 0 0 0 0 0 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 0 0
118
51 6/10/2025
DEVELOPMENT SERVICES FUND (120) 2025-26 2025-26
Proposed 2024-25 Proposed
PLANNING (3110) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
120-3110-410000 SALARIES 79,811 86,884 93,061 78,949 87,692 74,053 102,747 102,747 104,071 120-3110-410013 CONTRACT EMPLOYEE SALARY 59,269 67,770 61,074 91,643 61,824 80,178 75,000 75,000 75,000 120-3110-414001 RETIREMENT 24,215 25,264 32,568 36,690 39,931 37,624 41,663 41,663 49,444 120-3110-414002 HEALTH INSURANCE 8,715 8,632 8,373 7,061 10,510 12,831 13,418 13,418 10,166 120-3110-414003 WORKERS COMPENSATION INS 6,611 7,113 6,441 3,120 3,474 2,805 4,026 4,026 4,225 120-3110-414004 SOCIAL SECURITY/MEDICARE 1,121 1,175 1,302 1,136 1,208 994 1,390 1,390 1,458 120-3110-414005 LONG TERM DISABILITY INS. 523 518 186 148 122 230 230 230 434 120-3110-414006 STATE UNEMPLOYMENT 326 311 275 233 501 168 168 168 241 120-3110-414007 DEFERED COMPENSATION 0 0 0 0 0 267 543 543 556 120-3110-414008 LIFE INSURANCE 281 281 272 241 165 208 230 230 230 * SALARIES & BENEFITS 180,872 197,948 203,552 219,221 205,427 209,358 239,415 239,415 245,825

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

INTER DEPARTMENTAL CHARGES
120-3110-480003 FACILITY MAINTENANCE CHARGE 5,720 7,720 7,720 8,500 9,000 9,000 9,000 9,000 9,000 120-3110-480004 RISK MANAGEMENT CHARGE 7,385 7,385 7,385 7,385 7,385 7,385 7,385 7,385 7,385 120-3110-480006 INFORMATION TECH CHARGE 5,000 5,000 5,000 7,000 7,000 7,000 7,000 7,000 7,000 120-3110-480009 FLEET MAINTENANCE CHARGE 658 299 344 88 136 55 1,700 1,700 1,700 * INTER DEPARTMENTAL CHARGES 18,763 20,404 20,449 22,973 23,521 23,440 25,085 25,085 25,085 TOTAL 235,160 288,436 284,210 304,853 271,368 285,633 319,135 319,135 325,545 119
52 6/10/2025
DEVELOPMENT SERVICES FUND (120) 2025-26 2025-26 2025-26 Proposed Proposed Proposed
CODE ENFORCEMENT (3120) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Preliminary Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Budget Budget

SALARIES & BENEFITS
120-3120-410000 SALARIES 0 0 0 31,324 33,504 36,973 40,950 40,950 40,950 120-3120-410007 OVERTIME SALARIES 0 0 0 94 573 493 0 0 0 120-3120-414001 RETIREMENT 0 0 0 2,386 3,184 3,398 3,772 3,772 3,788 120-3120-414002 HEALTH INSURANCE 0 0 0 8,238 8,680 9,290 9,543 9,543 10,086 120-3120-414003 WORKERS COMPENSATION INS 0 0 0 1,146 1,253 1,391 1,523 1,523 1,535 120-3120-414004 SOCIAL SECURITY/MEDICARE 0 0 0 395 433 480 526 526 530 120-3120-414006 STATE UNEMPLOYMENT 0 0 0 220 130 112 112 112 161 120-3120-414007 DEFERED COMPENSATION 0 0 0 0 0 370 410 410 390 120-3120-414008 LIFE INSURANCE 0 0 0 77 27 26 26 26 26
* SALARIES & BENEFITS 0 0 0 43,880 47,784 52,533 56,862 56,862 57,466

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

INTER DEPARTMENTAL CHARGES
120-3120-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 120-3120-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 583 136 1,700 1,700 1,700 * INTER DEPARTMENTAL CHARGES 0 0 0 0 583 136 1,700 1,700 1,700 TOTAL 0 0 0 60,816 69,169 84,445 84,922 84,922 85,526
120
53 6/10/2025
DEVELOPMENT SERVICES FUND (120) 2025-26 2025-26 2025-26 Proposed Proposed Proposed
BUILDING INSPECTIONS (3130) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Preliminary Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Budget Budget

SALARIES & BENEFITS
120-3130-410000 SALARIES 154,483 168,507 174,323 156,978 76,819 65,768 63,290 63,290 69,619 120-3130-410007 OVERTIME SALARIES 1,833 887 1,336 0 81 0 2,000 2,000 2,000 120-3130-410013 CONTRACT EMPLOYEE SALARY 0 0 0 0 40,240 49,084 100,000 100,000 100,000 120-3130-414001 RETIREMENT 42,567 43,623 57,230 67,344 64,857 60,137 70,154 70,154 77,122 120-3130-414002 HEALTH INSURANCE 30,747 33,292 32,766 28,503 13,770 12,960 12,960 12,960 6,480 120-3130-414003 WORKERS COMPENSATION INS 6,870 6,443 6,451 5,791 2,928 2,455 2,605 2,605 2,868 120-3130-414004 SOCIAL SECURITY/MEDICARE 2,270 2,250 2,399 2,134 1,152 936 900 900 990 120-3130-414006 LONG TERM DISABILITY INS. 0 0 0 167 29 0 0 0 0 120-3130-414006 STATE UNEMPLOYMENT 1,359 1,085 1,053 586 259 224 224 224 322 120-3130-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 6,665 120-3130-414008 LIFE INSURANCE 158 155 146 160 82 52 52 52 52 * SALARIES & BENEFITS 240,287 256,242 275,704 261,663 200,217 191,616 252,185 252,185 266,118

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

INTER DEPARTMENTAL CHARGES
120-3130-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 120-3130-480009 FLEET MAINTENANCE CHARGE 293 1,617 1,106 430 60 245 750 750 750 * INTER DEPARTMENTAL CHARGES 293 1,617 1,106 430 60 245 750 750 750 TOTAL 359,310 352,390 396,089 386,788 339,705 327,504 388,065 388,065 401,998 121
54 6/10/2025
SUPPLEMENTAL LAW ENFORCEMENT (203)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

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

CAPITAL OUTLAY
203-2110-441005 MACHINERY & EQUIPMENT 0 5,496 24,052 90,479 60,313 57,884 60,000 60,000 40,000 203-2110-441006 COMPUTER & RELATED EQUIP 0 0 0 0 0 4,807 40,000 40,000 20,000 203-2110-441008 RADIO EQUIPMENT 0 0 0 0 0 0 0 0 0
203-2110-441009 VEHICLES 106,381 0 3,993 1,350 182,366 124,811 124,000 124,000 100,000 * CAPITAL OUTLAY 106,381 5,496 28,045 91,829 242,679 187,502 224,000 224,000 160,000

INTERFUND TRANSFERS
203-2110-499-110TRANSFERS OUT 49,992 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 49,992 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 TOTAL EXPENDITURES 156,373 55,488 80,795 141,829 292,679 237,502 276,000 276,000 212,000 REVENUES OVER (UNDER) EXPENDITURES (3,557) 139,691 29,253 25,020 (138,509) (47,498) (73,200) (94,527) (9,200) FUND BALANCE - BEGINNING 106,012 102,455 242,146 271,399 296,419 157,910 110,412 110,412 15,885 FUND BALANCE - ENDING 102,455 242,146 271,399 296,419 157,910 110,412 37,212 15,885 6,685 122
55 6/10/2025
OFFICE TRAFFIC SAFETY - ENFORCEMENT GRANT (206)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 PreliminaryProjectedPreliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

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

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

CAPITAL OUTLAY
206-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 19,411 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 19,411 0 0 0
TOTAL EXPENDITURES 0 324 0 0 0 31,012 43,399 8,154 43,399 REVENUES OVER (UNDER) EXPENDITURES 22,433 (324) 0 0 0 (5,171) 5,171 (1,573) 5,171 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
123
56 6/10/2025
OFFICER WELLNESS GRANT (207)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

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

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

CAPITAL OUTLAY
207-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 5,000 15,000 5,000 15,000
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 20,000 (5,000) (15,000) (5,000) (15,000) 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
124
57 6/10/2025
NON-JUDICIAL FORFEITURE (211)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

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

CAPITAL OUTLAY
211-2110-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 5,000 4,729 5,000 * CAPITAL OUTLAY 0 0 0 0 0 0 5,000 4,729 5,000
TOTAL EXPENDITURES 5,650 0 0 0 166 0 5,000 4,729 5,000
REVENUES OVER (UNDER) EXPENDITURES (4,932) 1,476 (226) (1,239) 6,394 10,316 (4,390) (1,514) (4,390) 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 14,879 17,755 14,879 125
58 6/10/2025
SB 2 PLANNING GRANT (212)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
212-3110-362410 STATE GRANT 0 0 0 0 0 85,490 0 0 0
212-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 0 85,490 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 * OPERATIONS & MAINTENANCE 0 0 0 1,714 25,840 2,600 129,846 1,337 129,846

CAPITAL OUTLAY
202-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 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 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (1,714) (25,840) 82,890 (129,846) (1,337) (129,846) 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) 126
59 6/10/2025
LOCAL EARLY ACTION PLANNING GRANT (LEAP)(213)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

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

CAPITAL OUTLAY
213-3110-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 3,783 7,369 148,848 137,357 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 (3,783) (7,369) 11,152 (2,357) 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) (11,152) 127
60 6/10/2025
SAFETY SALES TAX (PROP 172) FUND (214)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
214-1910-320100 SALES & USE TAX 194,823 189,769 202,327 262,938 289,818 258,163 230,000 230,000 230,000 214-1910-351100 INVESTMENT EARNINGS 1,290 1,805 517 631 1,795 4,079 500 2,504 500 214-1910-351101 UNREALIZED GAIN (LOSSES) 1,243 641 (773) (3,091) (5,176) 1,087 250 6,760 250 TOTAL REVENUES 197,356 192,215 202,071 260,478 286,437 263,329 230,750 239,264 230,750

EXPENDITURES

TRANSFERS & OTHER
214-2110-499110 POLICE SERVICES 100,008 150,000 125,000 125,000 125,000 125,000 230,000 230,000 130,000 214-2210-499110 FIRE SERVICES 60,000 100,000 80,000 80,000 80,000 80,000 230,000 230,000 130,000 TOTAL EXPENDITURES 160,008 250,000 205,000 205,000 205,000 205,000 460,000 460,000 260,000 REVENUES OVER (UNDER) EXPENDITURES 37,348 (57,785) (2,929) 55,478 81,437 58,329 (229,250) (220,736) (29,250) FUND BALANCE - BEGINNING 78,391 115,739 57,954 55,025 110,503 191,940 250,269 250,269 29,533 FUND BALANCE - ENDING 115,739 57,954 55,025 110,503 191,940 250,269 21,019 29,533 283 128
61 6/10/2025
GAS TAX FUND (215) 2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
215-1910-351100 INVESTMENT EARNINGS 4,819 6,019 5,934 4,325 4,274 6,648 4,000 3,809 4,000 215-1910-351101 UNREALIZED GAIN (LOSSES) 3,761 7,997 (4,499) (21,334) 5,454 1,671 1,500 8,907 1,500 215-4149-360301 GAS TAX 2106 80,489 73,608 71,623 79,773 81,804 86,889 88,080 88,080 88,080 215-4149-360302 GAS TAX 2107 160,936 153,343 158,540 154,096 179,803 190,317 196,643 196,643 196,643 215-4149-360303 GAS TAX 2107.5 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 215-4149-360305 GAS TAX 2105 127,970 121,442 117,162 128,889 131,933 140,602 143,888 143,888 143,888 215-4149-360306 GAS TAX 2103 77,919 164,158 153,429 183,644 188,895 210,832 205,811 205,811 205,811 TOTAL REVENUES 460,894 531,567 507,189 534,393 597,163 641,959 644,922 652,138 644,922

EXPENDITURES

CAPITAL OUTLAY
215-4149-442001 CAPITAL PROJECT 114,039 145,846 104,532 377,701 308,624 155,386 0 0 0 CP2216 GILBERT (G - J ST) DESIGN 0 0 0 0 4,190 14,780 15,000 15,000 0 CP2218 J ST (YOSEMITE - FIRST) DESIGN 0 0 0 0 32,330 7,060 50,000 50,000 0 CP2219 D & 6TH ST DESIGN 0 0 0 0 0 39,625 0 0 0
CP2322 N FIFTH (A-D) 0 0 0 0 0 0 40,000 40,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 0 45,000 45,000 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 15,040 24,960 24,960 0 CP2413 S THIRD (F - G) 0 0 0 0 0 0 40,000 40,000 0
CP2416 WAKEFIELD REPAIRS 0 0 0 0 0 0 36,000 36,000 0
CP2505 N 7TH STREET - DESIGN 0 0 0 0 0 0 35,000 35,000 0 CP2506 S YOSEMITE - ALBERS - DESIGN 0 0 0 0 0 0 12,000 12,000 0 CP2516 ASH STREET - DESIGN 0 0 0 0 0 0 36,000 36,000 0
CP2517 AREA 8 SLURRY SEAL - DESIGN 0 0 0 0 0 0 30,000 30,000 0 CP2518 GREGER BIKE & STREET IMPROV - DESIGN 0 0 0 0 0 0 25,000 25,000 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 0 45,000 45,000 0 CP2601 E B STREET - DESIGN 0 0 0 0 0 0 0 0 40,000
* CAPITAL OUTLAY 114,039 145,846 104,532 377,701 345,144 231,891 433,960 433,960 40,000

INTERFUND TRANSFERS
215-4149-499110 TRANSFERS OUT 299,860 200,000 400,000 200,000 370,000 370,000 370,000 370,000 370,000 TOTAL EXPENDITURES 413,899 345,846 504,532 577,701 715,144 601,891 803,960 803,960 410,000 REVENUES OVER (UNDER) EXPENDITURES 46,995 185,722 2,657 (43,308) (117,981) 40,068 (159,038) (151,822) 234,922 FUND BALANCE - BEGINNING 244,712 291,707 477,429 480,086 436,778 318,797 358,865 358,865 358,865 FUND BALANCE - ENDING 291,707 477,429 480,086 436,778 318,797 358,865 199,827 207,043 593,787 129
62 6/10/2025
SB1 - ROAD MAINTENANCE FUND (216)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
216-1910-351100 INVESTMENT EARNINGS 3,973 6,623 5,513 5,927 9,271 20,581 4,000 11,870 4,000 216-1910-351101 UNREALIZED GAIN (LOSSES) 2,876 9,830 (5,242) (28,369) (11,070) (4,192) 2,000 36,861 2,000 216-4149-360308 GAS TAX -ROAD MTCE REHAB 475,856 379,057 423,477 465,122 511,780 642,324 593,154 593,154 593,154 TOTAL REVENUES 482,705 395,510 423,748 442,680 509,981 658,713 599,154 641,885 599,154

EXPENDITURES
216-4149-442001 CAPITAL PROJECTS
CP1735 C STREET - YOSEMITE TO FIRST 0 0 0 0 0 0 0 0 0
CP1904 G ST SLURRY SEAL 0 108,854 0 0 0 0 0 0 0
CP1911 POPLAR AVE - LAUREL TO FIRST 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 CP2008 S. YOSEMITE - S. OF WARNERVILLE 0 260 54,145 0 0 0 0 0 0 CP2009 ATP - G STREET PROJECT 0 3,595 0 3,355 0 0 0 0 0 CP2016 AREA #2 SLURRY SEAL 0 0 270,568 0 0 0 0 0 0
CP2115 AREA #3 SLURRY SEAL 0 0 0 389,678 0 0 0 0 0
CP2204 AREA #4 SLURRY SEAL 0 0 0 4,375 425,789 0 0 0 0
CP2314 AREA #5 SLURRY SEAL 0 0 0 0 0 599,268 120,239 120,239 0 CP2325 AREA #6 & 7 SLURRY SEAL 0 0 0 0 0 5,555 581,000 581,000 0 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 0 396,738 396,738 0 * CAPITAL OUTLAY 0 365,678 331,403 399,198 425,789 604,823 1,097,977 1,097,977 0

INTERFUND TRANSFERS
216-999-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 365,678 331,403 399,198 425,789 604,823 1,097,977 1,097,977 0 REVENUES OVER (UNDER) EXPENDITURES 482,705 29,832 92,345 43,482 84,192 53,890 (498,823) (456,092) 599,154 FUND BALANCE - BEGINNING 84,385 567,090 596,922 689,267 732,749 816,941 870,831 870,831 870,831 FUND BALANCE - ENDING 567,090 596,922 689,267 732,749 816,941 870,831 372,008 414,739 1,469,985 130
63 6/10/2025
TRAFFIC CONGESTION RELIEF FUND (PROP 42)(217)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

CAPITAL OUTLAY
217-4149-442001 CAPITAL PROJECT
* CAPITAL OUTLAY 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
TOTAL EXPENDITURES 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 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 80,543 131
64 6/10/2025
LOCAL TRANSPORTATION FUND (221)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

SALARIES & BENEFITS
221-4140-425003 CONTRACT SERVICES 0 0 0 18,552 0 0 0 0 0 221-4149-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 221-4149-442001 CAPITAL PROJECTS 0 0 0 0 0 0 0 0 0
CP1013 ASH STREET TUNNEL 1,004 172 0 0 0 0 0 0 0
CP1604 C STREET 6TH - YOSEMITE 0 0 0 0 0 0 0 0 0
CP1621 YOSEMITE - F TO J ST 0 0 0 0 0 0 0 0 0
CP1701 TRAFFIC SIGNAL BATTERY BACKUP 0 0 0 0 0 0 0 0 0
CP1724 NORTH MAAG SIDEWALK 47,322 0 0 0 0 0 0 0 0
CP1730 2017 STREET OVERLAY 0 0 0 0 0 0 0 0 0
CP1735 C STREET - YOSEMITE TO FIRST 0 0 0 0 0 0 0 0 0
CP1818 ARMSTRONG OVERLAY 225,960 0 0 0 0 0 0 0 0
CP1820 GREGER ST PAVEMENT REPAIR 0 0 0 0 0 0 0 0 0
CP1825 A STREET SLURRY SEAL 81,000 0 0 0 0 0 0 0 0
CP1906 TRAIL PROJECT 0 0 77,994 0 0 0 0 0 0
CP2205 HANDICAP RAMPS 0 0 0 0 0 0 9,000 9,000 0
CP2222 TRAIL MAINTENANCE 0 0 0 0 2,563 61,020 58,980 58,980 0 CP2308 E STREET & FIRST PEDESTRIAL IMPROV 0 0 0 0 0 0 20,000 20,000 0 TOTAL EXPENDITURES 355,286 172 77,994 18,552 2,563 61,020 87,980 87,980 0 REVENUES OVER (UNDER) EXPENDITURES (346,971) 58,962 (78,060) (19,440) 111,735 (55,843) (56,384) (85,629) 31,596 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 (23,279) 93,946 132
65 6/10/2025
MEASURE L FUND (222)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
222-1910-351100 INVESTMENT EARNINGS 3,291 8,150 12,456 12,435 33,428 46,769 6,000 26,252 6,000 222-1910-351101 UNREALIZED GAIN (LOSSES) 5,391 11,571 829 (73,949) (56,195) 49,182 2,500 65,710 2,500 222-4149-321222 LOCAL STREETS & ROADS 860,488 955,317 1,079,459 1,188,916 1,159,762 1,165,996 1,100,000 1,100,000 1,100,000 222-4149-321223 TRAFFIC MANAGEMENT 172,098 191,063 215,892 237,783 231,952 233,199 210,000 210,000 210,000 222-4149-321224 BIKE & PEDESTRIAN 86,049 95,531 106,125 118,892 115,976 116,599 105,000 105,000 105,000 TOTAL REVENUES 1,127,317 1,261,632 1,414,761 1,484,077 1,484,923 1,611,745 1,423,500 1,506,962 1,423,500

EXPENDITURES
222-4149-442001 CAPITAL PROJECTS 519,438 1,013,383
CP1906 TRAIL PROJECT 0 4,730 76,730 0 0 0 0 0 0
CP1911 POPLAR - LAUREL TO FIRST 27,500 7,250 473,915 7,493 0 0 0 0 0 CP1913 OLIVE STREET 0 0 0 0 547,575 1,180,391 0 0 0
CP2003 DEL RIO CIRCLE 0 0 95,549 314,189 0 0 0 0 0
CP2009 ATP - G STREET PROJECT 0 0 23,422 588,014 0 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 0 256,824 3,453 0 0 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 0 57 710,571 0 785 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 0 0 150,000 150,000 0 CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 0 315,000 315,000 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 1,800,000 1,800,000 0 CP2415 E ST - YOSEMITE - FIRST 0 0 0 0 0 0 170,000 170,000 400,000 CP2505 N 7TH STREET 0 0 0 0 0 0 250,000 250,000 0
TOTAL EXPENDITURES 1,066,376 2,038,746 669,616 909,696 804,456 1,894,415 2,685,000 2,685,785 400,000 REVENUES OVER (UNDER) EXPENDITURES 60,941 (777,114) 745,145 574,381 680,467 (282,670) (1,261,500) (1,178,823) 1,023,500 FUND BALANCE - BEGINNING 89,891 150,832 (626,282) 118,863 693,244 1,373,711 1,091,041 1,091,041 (87,782) FUND BALANCE - ENDING 150,832 (626,282) 118,863 693,244 1,373,711 1,091,041 (170,459) (87,782) 935,718

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
133
66 6/10/2025
REGIONAL EARLY ACTION PLANNING GRANT (REAP) (224)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
224-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
224-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 224-1910-362410 STATE GRANT 0 0 0 0 0 0 59,711 101,309 0 TOTAL REVENUES 0 0 0 0 0 0 59,711 101,309 0

EXPENDITURES

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE
224-1910-425003 CONTRACT SERVICES 0 0 0 0 13,902 17,526 28,283 28,283 41,598 TOTAL EXPENDITURES 0 0 0 0 13,902 17,526 28,283 28,283 41,598 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 (13,902) (17,526) 31,428 73,026 (41,598) FUND BALANCE - BEGINNING 0 0 0 0 0 (13,902) (31,428) (31,428) 41,598 FUND BALANCE - ENDING 0 0 0 0 (13,902) (31,428) 0 41,598 0 134
67 6/10/2025
COMPLIANCE MITIGATION REVOLVING FUND (225)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
225-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
225-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 225-1910-374120 MISCELLANEOUS 0 0 0 0 0 0 0 29,600 75,000 225-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 0 150,000 0 0 0 TOTAL REVENUES 0 0 0 0 0 150,000 0 29,600 75,000

EXPENDITURES

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE
225-1910-425003 CONTRACT SERVICES 0 0 0 0 0 0 100,000 50,000 100,000 TOTAL EXPENDITURES 0 0 0 0 0 0 100,000 50,000 100,000
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 150,000 (100,000) (20,400) (25,000) FUND BALANCE - BEGINNING 0 0 0 0 0 0 150,000 150,000 129,600 FUND BALANCE - ENDING 0 0 0 0 0 150,000 50,000 129,600 104,600 135
68 6/10/2025
SOLID WASTE MANAGEMENT FUND (229)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
229-1910-351100 INVESTMENT EARNINGS 744 827 603 517 2,598 5,751 400 4,227 400 229-1910-351101 UNREALIZED GAIN (LOSSES) 791 973 (672) (4,178) (6,937) (178) 200 10,726 200 229-1910-320403 STATE GRANT 0 0 0 33,778 0 55,000 0 0 0 229-1910-374120 MISCELLANEOUS 1,790 0 0 0 0 11,212 0 0 0 229-1910-374150 SB1383 FEE 0 0 0 74,458 170,043 173,176 180,000 180,000 180,000 TOTAL REVENUES 3,325 1,800 (69) 104,575 165,704 244,961 180,600 194,953 180,600

EXPENDITURES

SALARIES & BENEFITS
229-4110-410000 SALARIES 0 0 0 0 31,346 47,913 47,391 47,391 49,177 229-4110-414001 RETIREMENT 0 0 0 0 2,382 2,978 2,995 2,995 3,196 229-4110-414002 HEALTH INSURANCE 0 0 0 0 6,344 8,923 9,543 9,543 2,433 229-4110-414003 WORKERS COMPENSATION INS 0 0 0 0 1,187 1,795 1,804 1,804 2,024 229-4110-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 410 634 622 622 699 229-4110-414005 LONG TERM DISABILITY INS. 0 0 0 0 83 148 153 153 239 229-4110-414006 STATE UNEMPLOYMENT 0 0 0 0 130 112 112 112 161 229-4110-414008 LIFE INSURANCE 0 0 0 0 63 83 86 86 86
* SALARIES & BENEFITS 0 0 0 0 41,945 62,586 62,706 62,706 58,015

OPERATIONS & MAINTENANCE
229-4110-420004 CELL PHONES & PAGERS 0 0 0 0 0 210 1,000 1,000 1,000 229-4110-425003 CONTRACT SERVICES 0 0 0 7,250 6,688 18,761 80,000 80,000 80,000 229-1910-425025 ADMINISTRATION 1,040 0 2,140 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 1,040 0 2,140 7,250 6,688 18,971 81,000 81,000 81,000 TOTAL 1,040 0 2,140 7,250 48,633 81,557 143,706 143,706 139,015 REVENUES OVER (UNDER) EXPENDITURES 2,285 1,800 (2,209) 97,325 117,071 163,404 36,894 51,247 41,585 FUND BALANCE - BEGINNING 52,169 54,454 56,254 54,045 151,370 268,441 431,845 431,845 483,092 FUND BALANCE - ENDING 54,454 56,254 54,045 151,370 268,441 431,845 468,739 483,092 524,677 136
69 6/10/2025
GENERAL PLAN FUND (230)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES
230-3110-425011 ADVERTISING 0 0 0 0 0 0 0 0 0
230-3110-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 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 87,000 87,000 FUND BALANCE - BEGINNING (241,713) (194,296) (130,619) (39,746) 6,331 87,039 197,949 197,949 284,949 FUND BALANCE - ENDING (194,296) (130,619) (39,746) 6,331 87,039 197,949 284,949 284,949 371,949 137
70 6/10/2025
SOUTH INDUSTRIAL SPECIFIC PLAN FUND (231)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
231-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 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 TOTAL EXPENDITURES 0 0 71,000 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 (71,000) 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) 138
71 6/10/2025
SENIOR CENTER GRANTS FUND (232)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
232-7340-361100 FEDERAL GRANT 0 0 0 0 66,432 52,055 0 0 0 232-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 113,944 113,264 15,000 0 TOTAL REVENUES 0 0 0 0 66,432 52,055 113,944 113,264 15,000

EXPENDITURES

OPERATIONS & MAINTENANCE
232-7340-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
232-7340-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 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 23,276 CP2302 - INFRASTUCTURE 0 0 0 0 5,556 0 55,000 52,816 0
CP2303 - ACCESS TO TECHNOLOGY 0 0 0 0 46,385 45,816 44,944 44,108 0 * CAPITAL OUTLAY 0 0 0 0 60,363 56,501 119,849 106,611 23,276 TOTAL EXPENDITURES 0 0 0 0 60,363 56,501 119,849 106,611 23,276 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 6,069 (4,446) (5,905) 6,653 (8,276) FUND BALANCE - BEGINNING 0 0 0 0 0 6,069 1,623 1,623 8,276 FUND BALANCE - ENDING 0 0 0 0 6,069 1,623 (4,282) 8,276 0 139
72 6/10/2025
U.S. FISH WILDLIFE RESTORATION GRANT (234)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
234-1910-361100 FEDERAL GRANT 0 0 0 34,435 242,930 1,084,983 681,970 654,222 27,748 234-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 34,435 242,930 1,084,983 681,970 654,222 27,748

EXPENDITURES

OPERATIONS & MAINTENANCE
234-1910-425003 CONTRACT SERVICES 0 0 0 76,917 272,162 1,013,269 681,970 620,000 61,970 234-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 76,917 272,162 1,013,269 681,970 620,000 61,970 TOTAL EXPENDITURES 0 0 0 76,917 272,162 1,013,269 681,970 620,000 61,970 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (42,482) (29,232) 71,714 0 34,222 (34,222) FUND BALANCE - BEGINNING 0 0 0 0 (42,482) (71,714) 0 0 34,222 FUND BALANCE - ENDING 0 0 0 (42,482) (71,714) 0 0 34,222 0 140
73 6/10/2025
CA DEPARTMENT FISH WILDLIFE RESTORATION GRANT (235)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary 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 77,927 235-1910-351100 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 77,927

EXPENDITURES

OPERATIONS & MAINTENANCE
235-1910-425003 CONTRACT SERVICES 0 117,454 148,639 61,544 5,711 537,594 23,649 23,649 0 235-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 117,454 148,639 61,544 5,711 537,594 23,649 23,649 0 TOTAL EXPENDITURES 0 117,454 148,639 61,544 5,711 537,594 23,649 23,649 0 REVENUES OVER (UNDER) EXPENDITURES 0 (21,751) (22,096) 49,558 (5,711) (537,594) 537,594 459,667 77,927 FUND BALANCE - BEGINNING 0 0 (21,751) (43,847) 5,711 0 (537,594) (537,594) (77,927) FUND BALANCE - ENDING 0 (21,751) (43,847) 5,711 0 (537,594) 0 (77,927) 0 141
74 6/10/2025
AMERICAN RECOVERTY ACT FUND (239)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

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

OPERATIONS & MAINTENANCE
239-1910-425003 CONTRACT SERVICES 0 0 0 3,189 0 0 0 0 0 239-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 3,189 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 CP1819 - POLICE FRONT DOOR 0 0 0 11,296 0 0 0 0 0
CP2118 - EMS EQUIPMENT 0 0 0 0 52,165 0 37,835 37,835 0 CP2119 - SENIOR CENTER IMPROVEMENTS 0 0 0 2,136 7,488 28,991 23,385 23,385 0 CP-2120 - CAMERA SYSTEM 0 0 0 0 0 0 75,000 75,000 0
CP2121 - RAD CARD 0 0 0 400,000 530,000 0 0 0 0
CP2122 - GRANTS 0 0 0 79,450 101,400 0 0 0 0
CP2123 - COMMUNITY CENTER IMPROV 0 0 0 25,475 194,249 95,730 0 0 0 CP2124 - WAYFINDING SIGNS 0 0 0 0 0 3,413 71,587 71,587 0 CP2311 - COMMUNITY SPORTS FIELDS 0 0 0 0 0 512,726 1,323,853 1,323,853 0 CP2312 - SEWER & WATER INFRASTRUCTURE 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 665,333 2,056,982 716,997 1,531,660 1,531,660 0 TOTAL EXPENDITURES 0 0 0 1,075,643 2,403,167 716,997 1,531,660 1,531,660 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 1,760,419 453,690 (687,449) (1,526,660) (1,520,875) 5,000 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 5,785 1,531,660 142
75 6/10/2025
HOUSING FUND (241)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE
241-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
241-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 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 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 4,467,343 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 4,471,799 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
143
76 6/10/2025
HOME LOAN CONSORTIUM FUND (242)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

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

OPERATIONS & MAINTENANCE
242-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
242-3140-425025 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 242-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0
Loans Transferred To Fund 244 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 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 REVENUES OVER (UNDER) EXPENDITURES 0 0 (670) (1,215) 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
144
77 6/10/2025
HOME LOAN REUSE FUND (243)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE
243-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
243-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0
243-3140-439001 RETURN OF LOAN PROCEEDS 0 0 0 0 0 0 0 0 0 243-3140-439003 WRITE OFF - FORECLOSURE 89,519 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 89,519 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 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 9,964 145
78 6/10/2025
HOME LOAN CONSORTIUM REUSE FUND (244)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE
244-3140-425003 CONTRACT SERVICES 0 0 0 0 77 0 0 0 0
244-3140-425003 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 244-3140-439000 LOANS MADE 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 * OPERATIONS & MAINTENANCE 0 0 74,655 56,584 97,762 125,200 0 0 0 TOTAL EXPENDITURES 0 0 74,655 56,584 97,762 125,200 0 0 0 REVENUES OVER (UNDER) EXPENDITURES 64 5,913 (68,072) (48,900) (82,483) (125,200) 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
146
79 6/10/2025
ECONOMIC DEVELOPMENT FUND (245)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
245-1910-351100 INVESTMENT EARNINGS 7,807 5,655 3,943 3,015 4,603 6,857 2,000 3,522 2,000 245-1910-351101 UNREALIZED GAIN (LOSSES) 7,587 6,311 (4,526) (14,838) (4,074) 5,314 1,000 9,901 1,000 245-1910-372500 SALE OF PROPERTY 0 0 0 0 0 aa 0 0 0
245-1910-380801 DONATIONS 0 0 5,000 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

EXPENDITURES

GENERAL GOVERNMENT
245-1910-441002 CP1542 - 142 S 2ND AVE DEMO 0 0 0 0 0 0 0 0 0 245-1910-425003 OTHER PROFESSIONAL FEES 0 5,000 0 20 0 0 0 0 0 245-1910-427031 BUSINESS INCENTIVE/PROMOTION 4,000 1,000 1,000 0 1,000 0 0 0 0 245-1910-427032 VOLT INSTITUTE SCHOLARSHIPS 0 0 0 0 0 3,750 27,500 15,000 12,500 4,000 6,000 1,000 20 1,000 3,750 27,500 15,000 12,500

OPERATIONS & MAINTENANCE
GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 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
CP1809 PARKING LOT - THIRD & E 202,829 0 0 0 0 0 0 0 0
CP2012 COMMUNITY LED SIGN 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 IMPROV TO BUILDINGS - HERSHEY 0 0 0 0 0 0 0 0 0
* CAPITAL OUTLAY 202,829 15,263 8,161 0 0 0 0 0 0

INTERFUND TRANSFERS
TRANSFERS OUT - GENERAL PLAN 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 206,829 21,263 9,161 20 1,000 3,750 27,500 15,000 12,500 REVENUES OVER (UNDER) EXPENDITURES (191,435) (9,297) (4,744) (11,843) (471) 8,421 (24,500) (1,577) (9,500) FUND BALANCE - BEGINNING 595,271 403,836 394,539 389,795 377,952 377,481 385,902 385,902 384,325 FUND BALANCE - ENDING 403,836 394,539 389,795 377,952 377,481 385,902 361,402 384,325 374,825 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 373,982 364,685 359,941 348,098 347,627 356,048 147
80 6/10/2025
CAL HOME LOAN REUSE FUND (248)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE
248-3140-425003 CONTRACT SERVICES 0 0 0 0 37 0 0 0 0
248-3140-439000 LOANS MADE 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 * OPERATIONS & MAINTENANCE 68,300 0 0 0 37 0 0 0 0
TOTAL EXPENDITURES 68,300 0 0 0 37 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES (68,180) 0 2,998 2,678 8,145 1,781 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 2,440 148
81 6/10/2025
BRIDLE RIDGE STREET MAINT FUND (252)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES
252-4149-442001 Capital Projects
CP2013 GREGER/WILLOWOOD SLURRY 0 267,882 1,438 0 0 0 0 0 0 TOTAL EXPENDITURES 0 267,882 1,438 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 FUND BALANCE - BEGINNING 145,968 160,154 (65,039) (30,243) 3,800 45,520 82,124 82,124 106,351 FUND BALANCE - ENDING 160,154 (65,039) (30,243) 3,800 45,520 82,124 99,624 106,351 123,851 149
82 6/10/2025
COMMUNITY DEVELOPMENT BLOCK GRANT REUSE FUND (266)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE
266-3140-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 23 0 23 266-3140-439000 LOANS MADE 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 * OPERATIONS & MAINTENANCE 50,000 0 0 0 0 0 23 0 23
TOTAL EXPENDITURES 50,000 0 0 0 0 0 23 0 23
REVENUES OVER (UNDER) EXPENDITURES (47,057) 3,399 (1,261) (4,434) 0 0 577 0 577 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 102,303 108,420 107,159 102,725 102,725 150
83 6/10/2025
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)

SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES - BY DIVISION
GRANTS 285 370 2,887 2,927 183 263 5,000 92 5,000
267-4149-442001 CAPITAL PROJECTS
CP1008 DAVITT AVE - PHASE 1 0 0 0 0 0 0 0 0 0
CP1009 7TH - 10TH - D TO E 0 0 0 0 0 0 0 0 0
CP1017 DAVITT AVE - PHASE 2 0 0 0 0 0 0 0 0 0
CP1406 J ST TRAFFIC CALMING 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 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 335,000 335,000 0 TOTAL EXPENDITURES 4,240 370 179,513 722,908 183 263 340,000 335,092 5,000 REVENUES OVER (UNDER) EXPENDITURES 17,504 (57) (10,770) 44,225 (183) (263) (46,135) (335,092) 288,865 FUND BALANCE - BEGINNING (4,309) 13,195 13,138 2,368 46,593 46,410 46,147 46,147 (288,945) FUND BALANCE - ENDING 13,195 13,138 2,368 46,593 46,410 46,147 12 (288,945) (80) 151
84 6/10/2025
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)
2025-26 2025-26
Proposed 2024-25 Proposed
GRANTS 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

OPERATIONS & MAINTENANCE
267-3140-416001 TRAVEL 0 0 0 0 0 0 0 0 0
267-3140-416002 TRAINING 14 11 0 40 0 0 150 0 150
267-3140-416001 CONFERENCES 0 0 0 0 0 0 0 0 0
267-3140-425011 ADVERTISING 88 176 88 88 0 80 125 0 125 267-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 207 0 207 267-3140-427001 OFFICE SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 102 187 88 128 0 80 482 0 482 267-3140-480004 RISK MANAGEMENT CHARGE 183 183 183 183 183 183 183 92 183 267-3140-480005 EMPLOYEE LIABILITY CHARGE 0 0 0 0 0 0 0 0 0 267-3140-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 267-3140-480007 VEHICLE REPLACEMENT CHARGE 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 183 183 183 183 183 183 183 92 183 TOTAL 285 370 2,887 2,927 183 263 5,000 92 5,000
152
85 6/10/2025
ABANDONED VEHICLE ABATEMENT (268)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
268-1910-351100 INVESTMENT EARNINGS 1,736 2,055 1,595 1,266 1,750 2,129 1,000 1,058 1,000 268-1910-351101 UNREALIZED GAIN (LOSSES) 1,789 2,499 (1,584) (6,271) 189 1,506 500 3,030 500 268-2110-361500 ABANDON VEHICLE ABATEMENT 20,070 16,576 13,613 15,634 20,015 16,748 18,000 18,000 18,000 TOTAL REVENUES 23,595 21,130 13,624 10,629 21,954 20,383 19,500 22,088 19,500

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

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

INTERFUND TRANSFERS

TRANSFERS & OTHER
268-9999-499110 TRANSFERS OUT 7,349 5,850 7,629 13,345 19,297 15,496 15,000 15,000 15,000 ;
TOTAL EXPENDITURES 8,074 6,650 9,102 13,654 62,962 16,107 21,000 21,000 21,000 REVENUES OVER (UNDER) EXPENDITURES 15,521 14,480 4,522 (3,025) (41,008) 4,276 (1,500) 1,088 (1,500) FUND BALANCE - BEGINNING 115,729 131,250 145,730 150,252 147,227 106,219 110,495 110,495 111,583 FUND BALANCE - ENDING 131,250 145,730 150,252 147,227 106,219 110,495 108,995 111,583 110,083 153
86 6/10/2025
EDUCATION/GOVERNMENT CTV FUND (270)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
270-1910-351100 INVESTMENT EARNINGS 557 950 879 286 446 1,049 800 341 800 270-1910-351101 UNREALIZED GAIN (LOSSES) 513 1,479 (1,440) (1,269) (974) 948 150 36,000 150 270-1910-320405 CABLE TV FRANCHISE FEE 38,110 38,339 39,959 40,850 38,692 35,199 36,000 7,894 36,000 TOTAL REVENUES 39,180 40,768 39,398 39,867 38,164 37,196 36,950 44,235 36,950

EXPENDITURES

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

CAPITAL OUTLAY
270-1910-441005 MACHINERY AND EQUIPMENT 2,770 5,365 81,558 33,017 14,851 46,130 5,000 0 5,000 270-1910-441004 IMPROVEMENTS TO BUILDING 0 0 0 0 0 0 25,000 1,079 55,000 * CAPITAL OUTLAY 2,770 5,365 81,558 33,017 14,851 46,130 30,000 1,079 60,000 TOTAL EXPENDITURES 12,741 12,842 92,246 38,560 19,639 54,010 40,000 11,079 70,000 REVENUES OVER (UNDER) EXPENDITURES 26,439 27,926 (52,848) 1,307 18,525 (16,814) (3,050) 33,156 (33,050) 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 70,511 4,305 154
87 6/10/2025
RIVERBANK ANIMAL SERVICES EQUIPMENT FUND (277)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
277-2161-441005 MACHINERY AND EQUIPMENT 0 0 29,899 39,818 0 0 0 0 0 277-2161-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 277-2161-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 29,899 39,818 0 0 0 0 0
TOTAL EXPENDITURES 0 0 29,899 39,818 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 39,376 21,823 (24,286) (34,178) 5,783 6,189 6,140 6,541 6,140 FUND BALANCE - BEGINNING 0 39,376 61,199 36,913 2,735 8,518 14,707 14,707 21,248 FUND BALANCE - ENDING 39,376 61,199 36,913 2,735 8,518 14,707 20,847 21,248 27,388 155
88 6/10/2025
ESCALON ANIMAL SERVICES EQUIPMENT FUND (278)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
278-2162-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 278-2162-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 278-2162-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 3,884 6,014 6,010 6,363 6,010 FUND BALANCE - BEGINNING 0 0 0 0 0 3,884 9,898 9,898 16,261 FUND BALANCE - ENDING 0 0 0 0 3,884 9,898 15,908 16,261 22,271 156
89 6/10/2025
BRIDLE RIDGE LLMD (284)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

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

EXPENDITURES

OPERATIONS & MAINTENANCE
284-6210-420001 ELECTRIC 42,484 39,432 46,467 40,937 43,122 49,310 55,000 55,000 55,000 284-6210-420006 WATER 148,480 162,839 151,109 194,366 168,834 171,167 160,000 160,000 180,000 284-6210-424007 TREE MAINTENANCE/REPLACE 9,821 6,861 8,474 5,455 4,782 4,906 5,000 5,000 10,000 284-6210-424008 ELECTRICAL/LIGHTS MAINTENANCE 493 0 92 0 0 0 5,000 5,000 7,000 284-6210-424009 IRRIGATION MAINTENANCE 9,919 15,442 15,701 25,870 9,467 4,254 11,200 11,200 11,200 284-6210-425003 CONTRACT SERVICES 12,301 20,445 36,952 45,979 26,892 26,921 43,279 43,279 30,000 284-6210-425011 ADVERTISING 0 77 0 89 77 77 100 100 100 284-6210-425015 LANDSCAPING 278,187 278,187 278,187 278,187 278,187 278,373 278,187 278,187 328,187 284-6210-425025 PARKS MAINTENANCE CHARGES 20,000 20,000 20,000 20,000 20,495 20,000 20,000 20,000 20,000 284-6210-425025 284-6210-476-25-25 ADMINISTRATIVE CHARGE 284-6210-425026 FINANCE ADMINISTRATIVE CHARGE 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 284-6210-427006 GENERAL SUPPLIES 4,607 3,024 5,391 6,898 4,787 3,070 4,000 4,000 8,000 TOTAL EXPENDITURES 541,292 561,307 577,373 632,781 571,643 573,078 596,766 596,766 664,487 REVENUES OVER (UNDER) EXPENDITURES (33,047) 12,069 37,452 4,522 82,929 132,041 48,959 48,959 (18,762) FUND BALANCE - BEGINNING (144,958) (178,005) (165,936) (128,484) (123,962) (41,033) 91,008 91,008 139,967 FUND BALANCE - ENDING (178,005) (165,936) (128,484) (123,962) (41,033) 91,008 139,967 139,967 121,204 157
90 6/10/2025
BURCHELL HILL LLMD (285)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
285-1910-351100 INVESTMENT EARNINGS 686 561 331 170 68 47 100 16 100 285-1910-351101 UNREALIZED GAIN (LOSSES) 1,435 1,331 (1,014) (2,612) 198 807 0 848 0 285-6220-328101 ANNUAL ASSESSMENTS 208,431 215,482 221,434 225,620 235,991 250,650 259,560 259,560 259,560 TOTAL REVENUES 210,552 217,374 220,751 223,178 236,257 251,504 259,660 260,424 259,660

EXPENDITURES

OPERATIONS & MAINTENANCE
285-6220-420001 ELECTRIC 14,643 15,156 14,480 14,902 15,808 20,289 22,000 22,000 22,000 285-6220-420006 WATER 76,941 92,793 88,949 107,147 88,255 99,983 98,000 98,000 98,000 285-6220-424007 TREE MAINTENANCE/REPLACE 10,325 5,892 8,995 16,362 15,586 8,909 13,940 13,940 13,940 285-6220-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 562 0 0 0 1,000 1,000 1,000 285-6220-424009 IRRIGATION MAINTENANCE 23,644 16,371 15,977 15,784 11,747 20,636 18,553 18,553 18,553 285-6220-425003 CONTRACT SERVICES 1,885 2,155 6,342 2,828 1,438 3,016 3,070 3,070 3,070 285-6220-425011 ADVERTSING 0 26 0 30 26 26 27 27 27
285-6220-425015 LANDSCAPING 74,483 74,483 76,000 74,483 92,557 92,556 97,188 97,188 97,188 285-6220-425025 PARKS MAINTENANCE CHARGES 9,250 9,250 9,250 9,250 9,250 9,666 9,250 9,250 9,250 285-6220-425026 FINANCE ADMINISTRATIVE CHARGES 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 285-6220-427006 GENERAL SUPPLIES 1,421 1,636 0 0 1,463 1,006 2,100 2,100 2,100 285-6220-441005 MACHINERY AND EQUIPMENT 0 3,256 0 0 0 0 0 0 0 TOTAL EXPENDITURES 217,592 226,018 225,555 245,786 241,130 261,087 270,128 270,128 270,128 REVENUES OVER (UNDER) EXPENDITURES (7,040) (8,644) (4,804) (22,608) (4,873) (9,583) (10,468) (9,704) (10,468) FUND BALANCE - BEGINNING 65,606 58,566 49,922 45,118 22,510 17,637 8,054 8,054 (1,650) FUND BALANCE - ENDING 58,566 49,922 45,118 22,510 17,637 8,054 (2,414) (1,650) (12,118) 158
91 6/10/2025
VINEYARD LLMD (286)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
286-1910-351100 INVESTMENT EARNINGS 5,046 5,696 4,155 3,267 5,433 8,975 2,000 4,561 2,000 286-1910-351101 UNREALIZED GAIN (LOSSES) 6,111 7,226 (4,669) (18,657) (7,840) 6,975 1,000 14,918 1,000 286-6230-328101 ANNUAL ASSESSMENTS 219,064 226,314 233,403 233,403 235,136 234,535 240,516 240,516 240,516 TOTAL REVENUES 230,221 239,236 232,889 218,013 232,729 250,485 243,516 259,995 243,516

EXPENDITURES

OPERATIONS & MAINTENANCE
286-6230-420001 ELECTRIC 7,083 6,515 9,355 6,701 8,537 7,738 11,500 11,500 11,500 286-6230-420006 WATER 61,356 61,850 55,559 63,406 40,111 48,132 70,000 70,000 75,000 286-6230-424007 TREE MAINTENANCE/REPLACE 15,643 48,521 10,935 11,904 4,621 21,329 21,500 21,500 21,500 286-6230-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 5,000 5,000 5,000 286-6230-424009 IRRIGATION MAINTENANCE 3,284 7,221 11,857 10,999 4,863 5,555 20,000 20,000 20,000 286-6230-425003 CONTRACT SERVICES 9,370 9,270 16,440 24,727 18,239 29,576 35,000 35,000 50,400 286-6230-425011 ADVERTISING 0 29 0 33 29 29 100 100 100 286-6230-425015 LANDSCAPING 82,830 82,830 82,830 82,830 82,829 82,830 82,830 82,830 112,830 286-6230-425025 PARKS MAINTENANCE CHARGES 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 286-6230-425026 FINANCE ADMINISTRATIVE CHARGES 7,655 7,655 7,655 7,655 7,655 7,655 7,655 7,655 7,655 286-6230-427006 GENERAL SUPPLIES 3,812 746 0 484 1,322 1,197 1,825 1,825 3,825 TOTAL EXPENDITURES 201,033 234,637 204,631 218,739 178,206 214,041 265,410 265,410 317,810 REVENUES OVER (UNDER) EXPENDITURES 29,188 4,599 28,258 (726) 54,523 36,444 (21,894) (5,415) (74,294) FUND BALANCE - BEGINNING 368,613 397,801 402,400 430,658 429,932 484,455 520,899 520,899 515,484 FUND BALANCE - ENDING 397,801 402,400 430,658 429,932 484,455 520,899 499,005 515,484 441,190

FUND BALANCE
UNRESERVED 272,528 168,325 184,271 171,233 213,444 249,888 215,682 232,161 157,867

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 98,657 397,801 402,400 430,658 429,932 484,455 520,899 499,005 515,484 441,190 159
92 6/10/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
SUMMARY OF FUND BALANCE Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary ZONE Actual Actual Actual Actual Actual Actual Budget Actual Budget 6241 LIVE OAK 23,589 29,057 21,593 23,307 26,157 29,568 31,708 32,629 31,708 6242 REINMAN COURT 20,147 22,549 24,606 25,415 28,300 32,134 29,654 30,660 29,414 6243 SUNSET MEADOWS 79,916 82,574 89,524 92,866 101,619 109,178 108,153 111,652 111,327 6244 STERLING HILLS 76,518 92,963 113,530 122,777 137,479 153,032 150,342 155,429 152,639 6245 MURDOCH ESTATES (1,729) (1,187) 192 2,221 3,821 5,744 5,062 7,623 6,941 198,441 225,956 249,445 266,586 297,376 329,656 324,919 337,993 332,029 160
93 6/10/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
LIVE OAK (6241) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
288-6241-351100 INVESTMENT EARNINGS 332 434 262 189 346 594 150 305 150 288-6241-351101 UNREALIZED GAIN (LOSSES) 306 520 (269) (993) (397) 350 70 836 70 288-6241-328101 ANNUAL ASSESSMENTS 4,500 6,332 6,374 4,643 4,604 4,603 4,500 4,500 4,500 TOTAL REVENUES 5,138 7,286 6,367 3,839 4,553 5,547 4,720 5,641 4,720

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6241-420001 ELECTRIC 504 554 573 620 680 872 1,220 1,220 1,220 288-6241-424007 TREE MAINTENANCE/REPLACE 0 0 12,000 0 0 0 0 0 0 288-6241-425003 CONTRACT SERVICES 483 483 483 724 241 483 515 515 515 288-6241-425011 ADVERTISING 0 6 0 6 7 6 20 20 20
288-6241-425026 FINANCE ADMINISTRATIVE CHARGES 775 775 775 775 775 775 775 775 775 288-6241-427006 GENERAL SUPPLIES 0 0 0 0 0 0 50 50 50
TOTAL EXPENDITURES 1,762 1,818 13,831 2,125 1,703 2,136 2,580 2,580 2,580 REVENUES OVER (UNDER) EXPENDITURES 3,376 5,468 (7,464) 1,714 2,850 3,411 2,140 3,061 2,140 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 32,629 31,708 161
94 6/10/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
REINMAN COURT (6242) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
288-6242-351100 INVESTMENT EARNINGS 303 348 246 208 374 644 150 330 150 288-6242-351101 UNREALIZED GAIN (LOSSES) 278 403 (243) (1,083) (424) 379 80 906 80 288-6242-328101 ANNUAL ASSESSMENTS 7,531 7,548 7,775 8,460 8,738 8,969 8,600 8,600 8,600 TOTAL REVENUES 8,112 8,299 7,778 7,585 8,688 9,992 8,830 9,836 8,830

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6242-420001 ELECTRIC 120 120 121 119 31 24 150 150 150 288-6242-420006 WATER 959 1,932 1,709 2,063 1,463 1,541 1,900 1,900 1,900 288-6242-424007 TREE MAINTENANCE/REPLACE 1,250 0 0 0 0 0 1,000 1,000 1,000 288-6242-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 1,000 1,000 1,000 288-6242-424009 IRRIGATION MAINTENANCE 285 0 0 0 0 109 2,640 2,640 2,640 288-6242-425003 CONTRACT SERVICES 141 141 141 211 70 141 150 150 150 288-6242-425011 ADVERTISING 0 1 0 2 2 2 10 10 10
288-6242-425015 LANDSCAPING SERVICES 3,037 3,103 3,150 3,781 3,637 3,741 3,760 3,760 4,000 288-6242-425025 PARKS MAINTENANCE CHARGES 400 400 400 400 400 400 400 400 400 288-6242-425026 FINANCE ADMINISTRATIVE CHARGES 200 200 200 200 200 200 200 200 200 288-6242-427006 GENERAL SUPPLIES 0 0 0 0 0 0 100 100 100 TOTAL EXPENDITURES 6,392 5,897 5,721 6,776 5,803 6,158 11,310 11,310 11,550 REVENUES OVER (UNDER) EXPENDITURES 1,720 2,402 2,057 809 2,885 3,834 (2,480) (1,474) (2,720) 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 30,660 29,414 162
95 6/10/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
SUNSET MEADOWS (6243) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
288-6243-351100 INVESTMENT EARNINGS 1,349 1,315 900 752 1,348 2,187 500 1,123 500 288-6243-351101 UNREALIZED GAIN (LOSSES) 1,284 1,477 (889) (3,958) (1,468) 1,289 200 3,076 200 288-6243-328101 ANNUAL ASSESSMENTS 20,129 24,555 28,980 29,500 29,897 30,154 30,000 30,000 30,000 TOTAL REVENUES 22,762 27,347 28,991 26,294 29,777 33,630 30,700 34,199 30,700

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6243-420001 ELECTRIC 1,811 1,945 2,017 2,178 2,849 3,408 3,700 3,700 4,000 288-6243-420006 WATER 10,683 14,415 9,699 11,877 9,955 11,337 12,000 12,000 12,000 288-6243-424007 TREE MAINTENANCE/REPLACE 3,150 0 0 0 0 0 1,000 1,000 1,000 288-6243-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 500 500 500 288-6243-424009 IRRIGATION MAINTENANCE 2,019 995 2,897 995 0 2,683 5,000 5,000 3,000 288-6243-425003 CONTRACT SERVICES 422 422 422 633 211 422 450 450 450 288-6243-425011 ADVERTISING 0 4 0 5 4 4 30 30 30
288-6243-425015 LANDSCAPING SERVICES 6,228 6,363 6,461 6,719 7,460 7,672 8,000 8,000 9,000 288-6243-425025 PARKS MAINTENANCE CHARGES 145 145 145 145 145 145 145 145 145 288-6243-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 400 400 288-6243-427006 GENERAL SUPPLIES 0 0 0 0 0 0 500 500 500 0 TOTAL EXPENDITURES 24,858 24,689 22,041 22,952 21,024 26,071 31,725 31,725 31,025 REVENUES OVER (UNDER) EXPENDITURES (2,096) 2,658 6,950 3,342 8,753 7,559 (1,025) 2,474 (325) FUND BALANCE - BEGINNING 82,012 79,916 82,574 89,524 92,866 101,619 109,178 109,178 111,652 FUND BALANCE - ENDING 79,916 82,574 89,524 92,866 101,619 109,178 108,153 111,652 111,327 163
96 6/10/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
STERLING HILLS (6244) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
288-6244-351100 INVESTMENT EARNINGS 1,167 1,395 1,083 997 1,815 3,066 400 1,574 400 288-6244-351101 UNREALIZED GAIN (LOSSES) 1,156 1,663 (1,057) (5,327) (2,174) 1,807 400 4,313 400 288-6244-328101 ANNUAL ASSESSMENTS 26,405 31,975 37,383 35,190 35,752 35,497 35,500 35,500 35,500 TOTAL REVENUES 28,728 35,033 37,409 30,860 35,393 40,370 36,300 41,387 36,300

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6244-420001 ELECTRIC 312 334 378 408 492 637 800 800 900 288-6244-420006 WATER 5,317 5,797 4,240 6,684 6,692 8,537 9,000 9,000 9,000 288-6244-424007 TREE MAINTENANCE/REPLACE 3,741 400 0 0 0 0 400 400 400 288-6244-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 500 500 500 288-6244-424009 IRRIGATION MAINTENANCE 1,787 278 495 1,550 144 1,753 7,600 7,600 7,600 288-6244-425003 CONTRACT SERVICES 1,704 1,209 1,038 1,273 234 778 900 900 900 288-6244-425011 ADVERTISING 0 5 0 6 5 5 30 30 30
288-6244-425015 LANDSCAPING SERVICES 9,342 9,565 9,691 10,692 12,124 12,107 18,360 18,360 18,360 288-6244-425025 PARKS MAINTENANCE CHARGES 600 600 600 600 600 600 600 600 600 288-6244-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 400 400 288-6244-427006 GENERAL SUPPLIES 0 0 0 0 0 0 400 400 400 TOTAL EXPENDITURES 23,203 18,588 16,842 21,613 20,691 24,817 38,990 38,990 39,090 REVENUES OVER (UNDER) EXPENDITURES 5,525 16,445 20,567 9,247 14,702 15,553 (2,690) 2,397 (2,790) FUND BALANCE - BEGINNING 70,993 76,518 92,963 113,530 122,777 137,479 153,032 153,032 155,429 FUND BALANCE - ENDING 76,518 92,963 113,530 122,777 137,479 153,032 150,342 155,429 152,639 164
97 6/10/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
MURDOCH ESTATES (6245) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
288-6245-351100 INVESTMENT EARNINGS 0 0 1 19 43 115 0 59 0 288-6245-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 68 0 162 0 288-6245-328101 ANNUAL ASSESSMENTS 1,398 1,770 2,492 2,935 2,644 3,112 3,023 3,023 3,023 TOTAL REVENUES 1,398 1,770 2,493 2,954 2,687 3,295 3,023 3,244 3,023

EXPENDITURES

OPERATIONS & MAINTENANCE
288-6245-420001 ELECTRIC 123 132 137 148 179 232 250 250 250 288-6245-420006 WATER 893 964 846 615 808 941 975 975 975 288-6245-425003 CONTRACT SERVICES 61 61 61 91 30 61 65 65 65 288-6245-425011 ADVERTISING 0 1 0 1 1 1 5 5 5
288-6245-425011 LANDSCAPING SERVICES 0 0 0 0 0 67 2,340 0 2,340 288-6245-425026 FINANCE ADMINISTRATIVE CHARGES 70 70 70 70 69 70 70 70 70 288-6245-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 1,147 1,228 1,114 925 1,087 1,372 3,705 1,365 3,705 REVENUES OVER (UNDER) EXPENDITURES 251 542 1,379 2,029 1,600 1,923 (682) 1,879 (682) FUND BALANCE - BEGINNING (1,980) (1,729) (1,187) 192 2,221 3,821 5,744 5,744 7,623 FUND BALANCE - ENDING (1,729) (1,187) 192 2,221 3,821 5,744 5,062 7,623 6,941 165
98 6/10/2025
FIRE SERVICES CFD 2003-01 (291)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
291-1910-351100 INVESTMENT EARNINGS 426 864 165 14 61 93 100 45 100 291-1910-351101 UNREALIZED GAIN (LOSSES) 975 2,970 (3,180) (910) (1,728) 572 100 1,815 100 291-2210-328101 ANNUAL ASSESSMENTS 391,700 410,095 420,206 420,345 445,600 473,981 490,000 490,000 504,510 TOTAL REVENUES 393,101 413,929 417,191 419,449 443,933 474,646 490,200 491,860 504,710

EXPENDITURES

INTERFUND TRANSFERS
291-2210-499465 TRANSFERS OUT-DEBT SERVICE 160,008 160,000 160,000 160,000 160,000 160,000 170,000 170,000 170,000 291-2210-499110 TRANSFERS OUT-GENERAL FUND 190,000 280,000 300,000 260,000 280,000 310,000 320,000 320,000 345,000 TOTAL EXPENDITURES 350,008 440,000 460,000 420,000 440,000 470,000 490,000 490,000 515,000 REVENUES OVER (UNDER) EXPENDITURES 43,093 (26,071) (42,809) (551) 3,933 4,646 200 1,860 (10,290) FUND BALANCE - BEGINNING 27,431 70,524 44,453 1,644 1,093 5,026 9,672 9,672 11,532 FUND BALANCE - ENDING 70,524 44,453 1,644 1,093 5,026 9,672 9,872 11,532 1,242 166
99 6/10/2025
PUBLIC SAFETY CFD 2007-01 (292)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
292-1910-351100 INVESTMENT EARNINGS 469 1,062 108 121 663 970 100 148 100 292-1910-351101 UNREALIZED GAIN (LOSSES) 678 2,858 (3,188) (2,311) (4,716) 3,189 100 3,697 100 292-1910-328101 ANNUAL ASSESSMENTS 192,172 220,739 226,298 295,770 310,069 342,463 389,000 389,000 398,830 TOTAL REVENUES 193,319 224,659 223,218 293,580 306,016 346,622 389,200 392,845 399,030

EXPENDITURES

TRANSFERS & OTHER
292-2110-499110 POLICE SERVICES 75,000 140,000 120,000 110,000 150,000 215,000 200,000 200,000 200,000 292-2210-499110 FIRE SERVICES 75,000 120,000 135,000 120,000 150,000 190,000 200,000 200,000 200,000 TOTAL EXPENDITURES 150,000 260,000 255,000 230,000 300,000 405,000 400,000 400,000 400,000 REVENUES OVER (UNDER) EXPENDITURES 43,319 (35,341) (31,782) 63,580 6,016 (58,378) (10,800) (7,155) (970) FUND BALANCE - BEGINNING 25,669 68,988 33,647 1,865 65,445 71,461 13,083 13,083 5,928 FUND BALANCE - ENDING 68,988 33,647 1,865 65,445 71,461 13,083 2,283 5,928 4,958 167
100
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)

SUMMARY OF FUND BALANCE
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 6250 TESORO I 173,905 252,202 329,323 389,056 457,229 468,759 386,368 400,040 466,071 6251 HILL RD 1,464 2,896 4,359 5,639 6,417 8,375 7,347 7,630 10,083 6252 OGCC 4,515 9,015 14,015 19,265 22,015 28,508 24,615 25,648 33,858 6253 RIVERPOINT 0 882 2,149 3,416 5,170 8,895 6,946 7,269 12,425 6254 OAK LEAF MEADOWS 0 0 0 0 0 2,264 2,500 2,582 4,764 6255 LOMA LANE 0 0 0 0 0 0 705 705 1,410
6256 ESTATES AT TESORO 0 0 0 0 (77) (368) (7,688) (7,688) (9,056) 6257 CARMEL RANCH 0 0 0 0 (286) 1,643 (4,656) (4,596) (6,656) 6258 WHISPERING OAKS 0 0 0 0 0 0 2,284 2,284 2,284
179,884 264,995 349,846 417,376 490,468 518,076 418,421 433,874 515,183 168
101
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
TESORO I (6250) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
293-6250-351100 INVESTMENT EARNINGS 1,207 2,755 2,968 3,022 4,793 6,560 2,500 3,881 2,500 293-62550-351101UNREALIZED GAIN (LOSSES) 1,385 5,276 (2,255) (16,896) (8,233) 6,204 812 13,103 812 293-6250-328101 ANNUAL ASSESSMENTS 90,317 72,919 78,010 77,953 85,325 16,003 21,500 21,500 21,500 TOTAL REVENUES 92,909 80,950 78,723 64,079 81,885 28,767 24,812 38,484 24,812

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6250-420001 ELECTRIC 0 755 602 2,175 3,960 1,185 3,000 3,000 3,000 293-6250-420006 WATER 0 638 500 1,671 3,262 1,014 5,000 5,000 5,000 293-6250-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 121 500 500 500 293-6250-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 500 500 500 293-6250-425003 CONTRACT SERVICES 0 0 0 0 167 0 0 0 0
293-6250-425015 LANDSCAPING 0 760 0 0 6,323 14,917 18,000 18,000 18,000 293-6250-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6250-425026 FINANCE ADMINISTRATIVE CHARGES 0 500 500 500 0 0 500 500 500 293-6250-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 2,653 1,602 4,346 13,712 17,237 27,500 27,500 27,500 REVENUES OVER (UNDER) EXPENDITURES 92,909 78,297 77,121 59,733 68,173 11,530 (2,688) 10,984 (2,688) FUND BALANCE - BEGINNING 80,996 173,905 252,202 329,323 389,056 457,229 389,056 389,056 468,759 FUND BALANCE - ENDING 173,905 252,202 329,323 389,056 457,229 468,759 386,368 400,040 466,071 169
102
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
HILL RD (6251) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
293-6251-351100 INVESTMENT EARNINGS 0 0 0 0 0 159 0 69 0 293-6251-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 145 0 234 0 293-6251-328101 ANNUAL ASSESSMENTS 1,464 1,432 1,463 1,280 778 1,654 1,708 1,708 1,708 TOTAL REVENUES 1,464 1,432 1,463 1,280 778 1,958 1,708 2,011 1,708

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6251-420001 ELECTRIC 0 0 0 0 0 0 0 20 0
293-6251-420006 WATER 0 0 0 0 0 0 0 0 0
293-6251-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6251-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6251-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6251-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6251-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6251-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6251-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6251-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 293-6251-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 20 0
REVENUES OVER (UNDER) EXPENDITURES 1,464 1,432 1,463 1,280 778 1,958 1,708 1,991 1,708 FUND BALANCE - BEGINNING 0 1,464 2,896 4,359 5,639 6,417 5,639 5,639 8,375 FUND BALANCE - ENDING 1,464 2,896 4,359 5,639 6,417 8,375 7,347 7,630 10,083 170
103
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
OGCC (6252) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
293-6252-351100 INVESTMENT EARNINGS 0 0 0 0 0 542 0 236 0 293-6252-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 495 0 797 0 293-6252-328101 ANNUAL ASSESSMENTS 4,515 4,500 5,000 5,250 2,750 5,500 5,500 5,500 5,500 TOTAL REVENUES 4,515 4,500 5,000 5,250 2,750 6,537 5,500 6,533 5,500

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6252-420001 ELECTRIC 0 0 0 0 0 0 150 150 150
293-6252-420006 WATER 0 0 0 0 0 0 0 0 0
293-6252-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6252-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6252-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 44 0 0 0 293-6252-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6252-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6252-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6252-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6252-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 293-6252-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 44 150 150 150
REVENUES OVER (UNDER) EXPENDITURES 4,515 4,500 5,000 5,250 2,750 6,493 5,350 6,383 5,350 FUND BALANCE - BEGINNING 0 4,515 9,015 14,015 19,265 22,015 19,265 19,265 28,508 FUND BALANCE - ENDING 4,515 9,015 14,015 19,265 22,015 28,508 24,615 25,648 33,858 171
104
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
RIVER POINT(6253) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
293-6253-351100 INVESTMENT EARNINGS 0 0 0 0 0 159 0 74 0 293-6253-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 146 0 249 0 293-6253-328101 ANNUAL ASSESSMENTS 0 882 1,267 1,267 1,754 3,420 3,530 3,530 3,530 TOTAL REVENUES 0 882 1,267 1,267 1,754 3,725 3,530 3,853 3,530

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6253-420001 ELECTRIC 0 0 0 0 0 0 0 0 0
293-6253-420006 WATER 0 0 0 0 0 0 0 0 0
293-6253-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6253-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6253-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6253-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6253-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6253-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6253-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6253-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 293-6250-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 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 3,853 3,530 FUND BALANCE - BEGINNING 0 0 882 2,149 3,416 5,170 3,416 3,416 8,895 FUND BALANCE - ENDING 0 882 2,149 3,416 5,170 8,895 6,946 7,269 12,425 172
105
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
OAK LEAF MEADOWS (6254) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
293-6254-351100 INVESTMENT EARNINGS 0 0 0 0 0 33 0 19 0 293-6254-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 31 0 63 0 293-6254-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 2,200 2,500 2,500 2,500 TOTAL REVENUES 0 0 0 0 0 2,264 2,500 2,582 2,500

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6254-420001 ELECTRIC 0 0 0 0 0 0 0 0 0
293-6254-420006 WATER 0 0 0 0 0 0 0 0 0
293-6254-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6254-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6254-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6254-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6254-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6254-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6254-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6254-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 293-6254-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 2,264 2,500 2,582 2,500 FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 2,264
FUND BALANCE - ENDING 0 0 0 0 0 2,264 2,500 2,582 4,764 173
106
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
LOMA LANE (6255) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6255-420001 ELECTRIC 0 0 0 0 0 0 0 0 0
293-6255-420006 WATER 0 0 0 0 0 0 0 0 0
293-6255-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6255-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6255-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6255-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6255-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6255-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6255-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6255-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 293-6255-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 705 705 705 FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 705
FUND BALANCE - ENDING 0 0 0 0 0 0 705 705 1,410
174
107
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
ESTATES AT TESORO (6256) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6256-420001 ELECTRIC 0 0 0 0 0 942 5,000 5,000 5,000 293-6256-420006 WATER 0 0 0 0 77 270 400 400 400
293-6256-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6256-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6256-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 170 500 500 500 293-6256-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6256-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6256-425015 LANDSCAPING 0 0 0 0 0 0 5,000 5,000 6,000 293-6256-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6256-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 293-6256-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 77 1,382 10,900 10,900 11,900 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 (77) (291) (7,688) (7,688) (8,688) FUND BALANCE - BEGINNING 0 0 0 0 0 (77) 0 0 (368)
FUND BALANCE - ENDING 0 0 0 0 (77) (368) (7,688) (7,688) (9,056) 175
108
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
CARMEL RANCH (6257) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
293-6257-351100 INVESTMENT EARNINGS 0 0 0 0 0 24 0 14 0 293-6257-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 22 0 46 0 293-6257-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 5,956 12,301 12,301 12,301 TOTAL REVENUES 0 0 0 0 0 6,002 12,301 12,361 12,301

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6257-420001 ELECTRIC 0 0 0 0 0 455 1,600 1,600 1,600 293-6257-420006 WATER 0 0 0 0 286 3,448 5,000 5,000 5,000 293-6257-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6257-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6257-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 170 1,000 1,000 1,000 293-6257-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6257-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6257-425015 LANDSCAPING 0 0 0 0 0 0 11,000 11,000 13,000 293-6257-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6257-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 293-6257-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 286 4,073 18,600 18,600 20,600 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 (286) 1,929 (6,299) (6,239) (8,299) 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 (4,656) (4,596) (6,656) 176
109
6/10/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
WHISPERING OAKDS (6258) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE
293-6258-420001 ELECTRIC 0 0 0 0 0 0 0 0 0
293-6258-420006 WATER 0 0 0 0 0 0 0 0 0
293-6258-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6258-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6258-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6258-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6258-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6258-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6258-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6258-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 293-6258-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 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 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
177
110
6/10/2025
STREETS REPLACEMENT FUND (294)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
294-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
294-1910-374120 MISCELLANEOUS 0 0 0 0 0 97,877 0 0 0
294-19100-399110TRANSFER IN 0 0 461,000 0 0 0 0 0 0
TOTAL REVENUES 0 0 461,000 0 0 97,877 0 0 0
294-4149-442001 CAPITAL PROJECTS
CP1815 3RD AVE - E TO F ST 0 0 0 68,674 392,326 0 0 0 0 CP2415 E ST - YOSEMITE - FIRST 0 0 0 0 0 0 97,877 97,877 0 TOTAL EXPENDITURES 0 0 0 68,674 392,326 0 97,877 97,877 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 461,000 (68,674) (392,326) 97,877 (97,877) (97,877) 0 FUND BALANCE - BEGINNING 0 0 0 461,000 392,326 0 97,877 97,877 0 FUND BALANCE - ENDING 0 0 461,000 392,326 0 97,877 0 0 0 178
111
6/10/2025
SURFACE TRANSPORTATION FUND (316)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
316-1910-351100 INVESTMENT EARNINGS 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 0 TOTAL REVENUES 221,774 99,842 662,036 758,428 368,617 288,605 2,429,949 386,538 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 CP2004 J ST - DAVITT TO FIRST 0 0 0 261,150 0 0 0 0 0
CP2009 ATP - G STREET PROJECT 0 0 28,527 659,750 0 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 0 282,998 0 0 0 0
CP2218 J ST (YOSEMITE - FIRST) 0 0 0 0 0 288,281 0 1,800 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 0 609 284,700 271,001 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 968,000 968,000 0 CP2506 S YOSEMITE - ALBERS 0 0 0 0 0 0 925,000 925,000 0 TOTAL EXPENDITURES 250,169 28,140 852,977 922,989 282,998 288,890 2,177,700 2,165,801 0 REVENUES OVER (UNDER) EXPENDITURES (28,395) 71,702 (190,941) (164,561) 85,619 (285) 252,249 (1,779,263) 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 (2,006,124) (226,861) 179
112
6/10/2025
DORADA PARK GRANT (318)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
318-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 192,207 0 0 0 318-7219-362411 STATE GRANT 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 0 192,207 0 0 0
318-7219-442001 CAPITAL PROJECTS
CP2201 DORADA PARK RESTROOMS 0 0 0 495 83,238 108,474 0 0 0 TOTAL EXPENDITURES 0 0 0 495 83,238 108,474 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (495) (83,238) 83,733 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
180
113
6/10/2025
PARKS CAPITAL FACILITIES FUND (343)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
343-1910-351100 INVESTMENT EARNINGS 50,912 63,741 47,966 42,787 64,777 101,960 30,000 32,780 30,000 343-1910-351101 UNREALIZED GAIN (LOSSES) 48,218 74,120 (43,240) (199,262) (57,226) 68,389 10,000 138,636 10,000 343-7219-362410 STATE GRANTS 730,171 124,550 0 0 0 0 0 0 0 343-7219-371411 PARK DEVELOPMENT 582,596 44,585 637,565 12,632 386,410 318,510 300,000 300,000 824,500 343-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 1,411,897 306,996 (143,843) 642,291 393,961 488,859 340,000 471,416 864,500

EXPENDITURES

GENERAL GOVERNMENT
343-7219-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
343-7219-441002 IMPROVEMENTS TO LAND 617 625 667 726 738 697 800 678 800 343-7219-441005 EQUIPMENT 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 CP1301 VALLEY VIEW RIVER ACCESS 469,479 1,234 0 0 0 0 0 0 0 CP1405 S.YOSEMITE PEDESTRIAN 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 CP1719 MEDLEN PARK BASKETBALL 0 0 0 0 0 0 18,000 18,000 0 CP1720 PARK SIGNAGE - VARIOUS 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 5,000 0 CP1728 DOG PARK BASIN 5,731 0 0 0 0 0 0 0 0
CP2102 FISH PARK TENNIS COURTS 0 0 625 270,429 104,127 0 0 0 0 CP2311 COMMUNITY SPORTS FIELDS 0 0 0 0 0 1,344,970 3,655,030 3,655,030 0 CP2605 FISH PARK RESTROOM & IMPROVEMENTS 0 0 0 0 0 0 0 0 524,500 CP2606 SADDLEWOOD REIMB AGREEMENT 0 0 0 0 0 0 0 0 50,000 TOTAL EXPENDITURES 486,327 10,599 11,683 277,755 126,978 1,444,277 3,678,830 3,678,708 575,300 REVENUES OVER (UNDER) EXPENDITURES 925,570 296,397 630,608 (421,598) 266,983 (955,418) (3,338,830) (3,207,292) 289,200 FUND BALANCE - BEGINNING 3,209,843 4,135,413 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 3,952,385 745,093 FUND BALANCE - ENDING 4,135,413 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 613,555 745,093 1,034,293 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 3,844,175 181
114
6/10/2025
STREETS CAPITAL FACILITIES FUND (344)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES
344-4149-452001 WAKEFIELD EXTENSION LOAN 9,000 9,000 9,000 9,000 9,000 14,000 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
CP0606 KAUFMAN RD 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 72,845 100,000 CP2315 S MAAG AVE EXTENSION - DESIGN 0 0 0 0 0 0 40,000 40,000 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 81,415 59,990 75,000 75,000 0 CP2407 STREETS MASTER PLAN 0 0 0 0 0 1,870 20,000 20,000 0 CP2503 KAUFMAN RD (GREGER - PIPELINE) 0 0 0 0 0 0 390,000 390,000 0 TOTAL EXPENDITURES 9,000 9,000 184,332 54,001 143,807 172,417 575,000 597,845 100,000 REVENUES OVER (UNDER) EXPENDITURES 345,538 94,685 204,373 283,652 234,002 237,605 (350,000) (264,528) 125,000 FUND BALANCE - BEGINNING (832,919) (487,381) (392,696) (188,323) 95,329 329,331 566,936 566,936 302,408 FUND BALANCE - ENDING (487,381) (392,696) (188,323) 95,329 329,331 566,936 216,936 302,408 427,408 182
115
6/10/2025
STORM DRAIN CAPITAL FACILITIES FUND (349)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
349-1910-351100 INVESTMENT EARNINGS 10,844 10,504 2,596 3,799 9,378 12,431 600 3,286 600 349-1910-351101 UNREALIZED GAIN (LOSSES) 4,228 8,155 (8,809) (12,501) (8,159) 10,913 400 86,010 400 349-4150-362410 STATE GRANTS 0 0 0 242,175 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 40,000 349-1910-390100 REPAYMENT OF CITY OF ADVANCE 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

EXPENDITURES
349-4150-442001 CAPITAL PROJECTS
CP1408 FCB HOMES REIMBURSEMENT 0 0 33,072 9,500 8,305 18,600 30,000 0 30,000 CP1801 DRYWELLS REHAB 0 0 0 20,390 0 0 2,500 0 2,500
CP1732 WOOD BASIN STORM DRAIN 425 0 0 1,559 0 0 0 0 0
CP2020 WEST F STORM DRAIN 0 4,505 389,703 11,375 0 0 0 0 0 CP2316 YOSEMITE & WAKEFIELD CONNECT 0 0 0 0 0 63,886 0 0 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 18,613 14,378 50,000 50,000 0 CP2321 WOOD BASIN DRY WELLS 0 0 0 0 0 215,111 0 0 0
CP2408 STORM MASTER PLAN 0 0 0 0 0 0 20,000 20,000 0
CP2503 KAUFMAN RD IMPROV 0 0 0 0 0 0 0 0 60,000
TOTAL EXPENDITURES 425 4,505 422,775 42,824 26,918 311,975 102,500 70,000 92,500 REVENUES OVER (UNDER) EXPENDITURES 74,761 31,442 (352,453) 258,992 40,902 (205,791) (61,500) 82,450 (51,500) FUND BALANCE - BEGINNING 566,810 641,571 673,013 320,560 579,552 620,454 414,663 414,663 497,113 FUND BALANCE - ENDING 641,571 673,013 320,560 579,552 620,454 414,663 353,163 497,113 445,613 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 96,567 396,238 476,247 299,865 183
116
6/10/2025
ADMINISTRATION CAPITAL FACILITES FUND (354)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

GENERAL GOVERNMENT
354-1910-425003 CONTRACT SERVICES 0 0 0 0 7,000 0 50,000 5,000 50,000 354-1910-442001 CAPITAL OUTLAY
CP140 FCB HOMES REIMBURSEMENT 0 0 16,870 5,069 3,399 10,656 10,000 10,000 10,000 TOTAL EXPENDITURES 0 0 16,870 5,069 10,399 10,656 60,000 15,000 60,000 REVENUES OVER (UNDER) EXPENDITURES 38,346 9,273 23,295 907 18,031 30,565 (38,800) 14,459 (38,800) FUND BALANCE - BEGINNING 70,707 109,053 118,326 141,621 142,528 160,559 191,124 191,124 205,583 FUND BALANCE - ENDING 109,053 118,326 141,621 142,528 160,559 191,124 152,324 205,583 166,783 184
117
6/10/2025
FIRE CAPITAL FACILITY FUND (355)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
355-1910-351100 INVESTMENT EARNINGS 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 50,000 45,000 TOTAL REVENUES 86,105 10,689 90,600 21,842 68,618 83,811 45,000 50,000 45,000

EXPENDITURES

INTERFUND TRANSFERS

TRANSFERS & OTHER
355-2210-499000 TRANSFERS OUT 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 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 50,000 45,000 FUND BALANCE - BEGINNING (787,482) (701,377) (690,688) (600,088) (578,246) (509,628) (425,817) (425,817) (375,817) FUND BALANCE - ENDING (701,377) (690,688) (600,088) (578,246) (509,628) (425,817) (380,817) (375,817) (330,817) 185
118
6/10/2025
POLICE CAPITAL FACILITY FUND (356)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
356-1910-351100 INVESTMENT EARNINGS 3,208 2,601 991 998 672 1,931 600 1,510 600 356-1910-351101 UNREALIZED GAIN (LOSSES) 3,298 1,334 (1,270) (3,576) (852) (778) 200 3,811 200 356-2110-371412 POLICE 68,765 8,571 72,278 17,107 54,891 67,256 50,000 50,000 50,000 TOTAL REVENUES 75,271 12,506 71,999 14,529 54,711 68,409 50,800 55,321 50,800

EXPENDITURES
356-2110-442002 CAPITAL OUTLAY
CP1822 DISPATCH CENTER EQUIP 0 219,327 0 4,300 0 0 0 0 0 CP1819 POLICE/CITY HALL REMODEL 0 0 0 133,797 0 0 0 0 0 TOTAL EXPENDITURES 0 219,327 0 138,097 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 75,271 (206,821) 71,999 (123,568) 54,711 68,409 50,800 55,321 50,800 FUND BALANCE - BEGINNING 197,720 272,991 66,170 138,169 14,601 69,312 137,721 137,721 193,042 FUND BALANCE - ENDING 272,991 66,170 138,169 14,601 69,312 137,721 188,521 193,042 243,842 186
119
6/10/2025
GENERAL GOVERNMENT CAPITAL FACILITY FUND (357)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
357-1910-351100 INVESTMENT EARNINGS 9,602 11,260 8,523 4,799 4,913 8,053 5,000 2,262 5,000 357-1910-351101 UNREALIZED GAIN (LOSSES) 10,068 13,419 (8,648) (19,983) (5,221) 5,512 1,500 11,319 1,500 357-1910-371413 GENERAL GOVERNMENT 74,713 9,290 78,656 18,970 59,639 71,937 40,000 5,000 40,000 0 TOTAL REVENUES 94,383 33,969 78,531 3,786 59,331 85,502 46,500 18,581 46,500 357-1910-442001 CAPITAL OUTLAY
CP1610 FACILITY MASTER PLAN 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 CP1819 POLICE/CITY HALL REMODEL 0 0 0 479,163 0 0 0 0 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 50,500 320,000 320,000 0 TOTAL EXPENDITURES 0 0 33,577 489,023 7,435 71,694 345,000 320,000 25,000 REVENUES OVER (UNDER) EXPENDITURES 94,383 33,969 44,954 (485,237) 51,896 13,808 (298,500) (301,419) 21,500 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 99,834 96,915 419,834 187
120
6/10/2025
PLAN AREA FEE FUND (360)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

GENERAL GOVERNMENT
360-1910-442001 CONTRACT SERVICES
CP2014 D STREET EXTENSION TO STEARNS 0 227,268 405,404 0 0 0 205,000 205,000 0 CP2319 CARMEL RANCH REIMBURSEMENT 0 0 0 0 79,589 0 0 0 0 TOTAL EXPENDITURES 0 227,268 405,404 0 79,589 0 205,000 205,000 0 REVENUES OVER (UNDER) EXPENDITURES 86,570 (214,233) (412,652) 0 4,535 126,967 (105,000) (146,400) 100,000 FUND BALANCE - BEGINNING 533,067 619,637 405,404 (7,248) (7,248) (2,713) 124,254 124,254 (22,146) FUND BALANCE - ENDING 619,637 405,404 (7,248) (7,248) (2,713) 124,254 19,254 (22,146) 77,854 188
121
6/10/2025
RDA SUCCESSOR AGENCY (363)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
363-1910-351100 INVESTMENT EARNINGS 160 0 0 0 0 0 0 0 0 363-9091-311065 PROPERTY TAXES 250,000 125,000 0 0 125,000 250,000 250,000 250,000 250,000 363-9091-351317 COWBOY MUSEUM 3,673 3,674 3,674 3,674 3,674 3,671 3,674 1,837 3,674 MISCELLANEOUS 0 0 0 0 0 0 0 0 0
Transfer from Fund 460 0 0 0 220,500 199,409 0 0 0 0
TOTAL REVENUES 253,833 128,674 3,674 224,174 328,083 253,671 253,674 251,837 253,674

EXPENDITURES

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

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

CAPITAL OUTLAY
42-04 STREET CONSTRUCTION 0 0 0 0 0 0 0 0 0
41-04 BUILDING IMPROV - YOUTH BLD 0 0 0 0 0 0 0 0 0
* CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 249,394 249,800 42,148 230,557 235,695 235,526 228,885 228,885 228,885 REVENUES OVER (UNDER) EXPENDITURES 4,439 (121,126) (38,474) (6,383) 92,388 18,145 24,789 22,952 24,789 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 92,576 110,721 135,510 133,673 135,510 189
122
6/10/2025
REDEVELOPMENT DEBT SERVICE (460)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
460-1910-351100 INVESTMENT EARNINGS 27,701 35,917 22,272 11,706 5,608 4,361 10,000 1,410 1,000 460-1910-351101 UNREALIZED GAIN (LOSSES) 26,792 37,628 (32,085) (48,865) 31,685 1 0 0 0 460-9091-399000 TRANSFER IN 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 1,054,512 1,647,338 460-9091-386100 BOND PROCEEDS 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 1,064,512 1,055,922 1,648,338

EXPENDITURES

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

DEBT SERVICE
460-9091-451001 PRINCIPAL 0 0 0 0 0 660,000 1,105,000 1,105,000 1,155,000 460-9091-451002 INTEREST 554,511 554,511 554,511 554,511 554,511 552,640 532,058 532,058 492,338 ** REDEVELOPMENT AGENCY 554,511 554,511 595,511 775,011 753,920 1,212,640 1,637,058 1,637,058 1,647,338 TOTAL EXPENDITURES 554,511 554,511 595,511 775,011 753,920 1,212,640 1,637,058 1,637,058 1,647,338 REVENUES OVER (UNDER) EXPENDITURES 892,269 (203,710) (605,324) (812,170) (181,498) (111,864) (572,546) (581,136) 1,000 FUND BALANCE - BEGINNING 1,548,441 2,440,710 2,237,000 1,631,676 819,506 638,008 526,144 526,144 (54,992) FUND BALANCE - ENDING 2,440,710 2,237,000 1,631,676 819,506 638,008 526,144 (46,402) (54,992) (53,992) 190
123
6/10/2025
ENERGY EFFICIENCY & CONSERVATION DEBT SERVICES (462)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES
462-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 40,700 42,000 41,921 42,000 462-1910-446001 BOND ISSUANCE COST 0 0 87,312 0 0 0 0 0 0 462-1910-451001 PRINCIPAL 0 0 0 0 187,548 196,761 206,276 206,276 216,103 462-1910-451002 INTEREST 0 0 36,292 69,867 68,860 64,778 60,496 60,496 56,008 462-1910-453001 PRINCIPAL 0 0 0 0 0 114,258 151,690 151,690 153,210 462-1910-453002 INTEREST 0 0 0 0 0 65,912 28,480 28,480 26,960 TOTAL EXPENDITURES 0 0 123,604 69,867 256,408 482,409 488,942 488,863 494,281 REVENUES OVER (UNDER) EXPENDITURES 0 0 72,750 (34,897) 157,385 (181,682) 11,208 11,137 5,869 FUND BALANCE - BEGINNING 0 0 0 72,750 37,853 195,238 13,556 13,556 24,693 FUND BALANCE - ENDING 0 0 72,750 37,853 195,238 13,556 24,764 24,693 30,562 191
124
6/10/2025
FIRE STATION DEBT SERVICE (465)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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

EXPENDITURES

OPERATIONS & MAINTENANCE
465-2210-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
465-2210-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0
465-2210-451001 PRINCIPAL 91,642 93,701 95,456 100,880 160,922 113,171 115,336 115,336 119,632 465-2210-451002 INTEREST 70,643 67,348 64,026 60,602 84,012 51,169 49,160 49,160 45,027 TOTAL EXPENDITURES 162,285 161,049 159,482 161,482 244,934 164,340 164,496 164,496 164,659 REVENUES OVER (UNDER) EXPENDITURES (520) 1,014 35 (4,417) (82,311) (4,163) 5,954 5,528 5,791 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 6,228 6,491 192
125
6/10/2025
2015 PENSION BONDS DEBT SERVICE (467)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
467-1910-351100 INVESTMENT EARNINGS 754 1,043 755 1,301 456 999 0 0 0 467-1910-351101 UNREALIZED GAIN (LOSSES) 1,210 904 (98) (5,145) 4,042 0 0 0 0 467-1910-374120 FEES 466,250 429,597 469,896 482,756 475,823 477,363 0 0 0 467-1910-386200 BOND PROCEEDS 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

EXPENDITURES
467-1910-425003 OTHER PROFESSIONAL FEES 1,650 1,815 1,815 1,815 2,035 0 467-1910-451001 PRINCIPAL 372,600 343,600 380,000 422,970 444,000 359,740 121,600 121,600 0 467-1910-451002 INTEREST 99,141 192,773 66,051 37,735 31,824 8,818 1,277 1,276 0 467-1910-499535 TRANSFER OUT 0 0 0 0 0 0 55,777 55,778 0 TOTAL EXPENDITURES 473,391 538,188 447,866 462,520 477,859 368,558 178,654 178,654 0 REVENUES OVER (UNDER) EXPENDITURES (5,177) (106,644) 22,687 16,392 2,462 109,804 (178,654) (178,654) 0 FUND BALANCE - BEGINNING 139,130 133,953 27,309 49,996 66,388 68,850 178,654 178,654 0 FUND BALANCE - ENDING 133,953 27,309 49,996 66,388 68,850 178,654 0 0 0 193
126
6/10/2025
DENTAL INSURANCE FUND (510)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
510-1910-351100 INVESTMENT EARNINGS 763 1,009 915 758 1,262 1,976 400 1,154 400 510-1910-351101 UNREALIZED GAIN (LOSSES) 768 1,464 (847) (3,845) (1,332) 1,223 250 3,046 250 510-1910-374120 FEES 54,044 57,811 52,499 50,122 56,104 69,814 55,000 55,000 93,000 TOTAL REVENUES 55,575 60,284 52,567 47,035 56,034 73,013 55,650 59,200 93,650

EXPENDITURES

OPERATIONS & MAINTENANCE
510-1910-425003 CONTRACT SERVICES 4,438 4,473 4,466 5,344 5,137 4,656 4,500 4,500 9,000 510-1910-436001 INSURANCE CLAIMS 38,779 33,874 40,112 37,577 48,096 50,363 50,000 50,000 70,000 * OPERATIONS & MAINTENANCE 43,217 38,347 44,578 42,921 53,233 55,019 54,500 54,500 79,000 TOTAL EXPENDITURES 43,217 38,347 44,578 42,921 53,233 55,019 54,500 54,500 79,000 REVENUES OVER (UNDER) EXPENDITURES 12,358 21,937 7,989 4,114 2,801 17,994 1,150 4,700 14,650 FUND BALANCE - BEGINNING 44,323 56,681 78,618 86,607 90,721 93,522 111,516 111,516 116,216 FUND BALANCE - ENDING 56,681 78,618 86,607 90,721 93,522 111,516 112,666 116,216 130,866 194
127
6/10/2025
EMPLOYEE FLEXIBLE SPENDING ACCOUNT FUND (512)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
512-1910-351100 INVESTMENT EARNINGS 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 18,200 22,000 TOTAL REVENUES 14,623 14,203 14,586 16,920 20,783 33,970 18,200 18,200 22,000

EXPENDITURES

OPERATIONS & MAINTENANCE
512-1910-425003 CONTRACT SERVICES 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 18,200 20,000 * OPERATIONS & MAINTENANCE 14,113 15,573 13,524 16,434 18,338 30,532 18,200 18,200 20,000 TOTAL EXPENDITURES 14,113 15,573 13,524 16,434 18,338 30,532 18,200 18,200 20,000 REVENUES OVER (UNDER) EXPENDITURES 510 (1,370) 1,062 486 2,445 3,438 0 0 2,000 FUND BALANCE - BEGINNING 3,639 4,149 2,779 3,841 4,327 6,772 4,327 4,327 4,327 FUND BALANCE - ENDING 4,149 2,779 3,841 4,327 6,772 10,210 4,327 4,327 6,327 195
128
6/10/2025
RISK MANAGEMENT FUND (515)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
515-1910-351100 INVESTMENT EARNINGS 2,296 4,141 5,457 6,393 10,294 11,950 5,000 5,000 5,000 515-1910-351101 UNREALIZED GAIN (LOSSES) 2,488 7,937 (1,827) (36,151) (4,255) 16,886 2,000 2,000 2,000 515-1910-374120 ANNUAL CHARGE 127,913 109,106 109,106 109,106 109,106 109,106 409,106 409,106 109,106 515-1910-374145 REFUNDS 0 178,409 255,709 237,914 40,266 22,297 18,163 18,163 18,163 TOTAL REVENUES 132,697 299,593 368,445 317,262 155,411 160,239 434,269 434,269 134,269

EXPENDITURES

OPERATIONS & MAINTENANCE
515-1910-415000 LIABILITY INSURANCE 62,093 62,860 66,103 63,807 169,269 235,863 305,000 305,000 305,000 515-1910-425003 OTHER PROFESSIONAL FEES 0 46,535 29,384 42,929 47,838 25,280 50,000 50,000 50,000 * OPERATIONS & MAINTENANCE 62,093 109,395 95,487 106,736 217,107 261,143 355,000 355,000 355,000

INTERFUND TRANSFERS
515-1910-499110 TRANSFERS OUT 0 0 0 0 75,000 75,000 75,000 75,000 150,000 TOTAL EXPENDITURES 62,093 109,395 95,487 106,736 292,107 336,143 430,000 430,000 505,000 REVENUES OVER (UNDER) EXPENDITURES 70,604 190,198 272,958 210,526 (136,696) (175,904) 4,269 4,269 (370,731) FUND BALANCE - BEGINNING 154,143 224,747 414,945 687,903 898,429 761,733 585,829 585,829 590,098 FUND BALANCE - ENDING 224,747 414,945 687,903 898,429 761,733 585,829 590,098 590,098 219,367 196
129
6/10/2025
EMPLOYEE LIABILITY FUND (520)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
520-1910-351100 INVESTMENT EARNINGS 16,327 13,839 10,332 7,987 10,420 17,196 6,000 9,007 6,000 520-1910-351101 UNREALIZED GAIN (LOSSES) 16,676 12,372 (7,187) (36,280) (8,481) 8,685 2,500 25,779 2,500 520-1910-374120 ANNUAL LIABILITY CHARGE 28,663 28,663 28,663 28,663 123,663 103,663 0 14,331 28,663 520-1910-399110 TRANSFER IN 50,000 250,000 50,000 0 0 0 0 0 0 TOTAL REVENUES 111,666 304,874 81,808 370 125,602 129,544 8,500 49,117 37,163

EXPENDITURES

OPERATIONS & MAINTENANCE
520-1910-410000 SALARIES 235,538 346,188 97,611 168,535 53,496 85,289 80,000 125,798 80,000 520-1910-414004 SOCIAL SECURITY/MEDICARE 3,104 4,651 928 1,922 776 841 5,000 1,875 5,000 520-1910-414006 STATE UNENPLOYMENT 554 0 0 0 0 0 1,000 0 1,000 * OPERATIONS & MAINTENANCE 239,196 350,839 98,539 170,457 54,272 86,130 86,000 127,673 86,000 TOTAL EXPENDITURES 239,196 350,839 98,539 170,457 54,272 86,130 86,000 127,673 86,000 REVENUES OVER (UNDER) EXPENDITURES (127,530) (45,965) (16,731) (170,087) 71,330 43,414 (77,500) (78,556) (48,837) FUND BALANCE - BEGINNING 1,173,707 1,046,177 1,000,212 983,481 813,394 884,724 928,138 928,138 849,582 FUND BALANCE - ENDING 1,046,177 1,000,212 983,481 813,394 884,724 928,138 850,638 849,582 800,745 197
130
6/10/2025
INFORMATION TECHNOLOGY FUND (525)
2024-25 2025-26
Adopted 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
525-1910-351100 INVESTMENT EARNINGS 1,488 1,463 655 1,605 7,310 12,258 800 7,061 800 525-1910-351101 UNREALIZED GAIN (LOSSES) 1,524 1,289 (1,430) (15,635) (7,528) 1,124 800 21,628 800 525-1910-374120 ANNUAL CHARGE 189,600 189,600 189,750 556,700 338,000 457,000 267,000 267,000 267,000 525-1910-399110 TRANSFER IN 0 0 200,000 50,000 0 0 0 0 0 TOTAL REVENUES 192,612 192,352 388,975 592,670 337,782 470,382 268,600 295,689 268,600

EXPENDITURES

OPERATIONS & MAINTENANCE
525-1910-425003 OTHER PROFESSIONAL FEES 139,304 153,995 179,370 196,781 204,551 237,132 275,000 275,000 275,000 525-1910-425012 SOFTWARE 15,266 44,251 20,333 26,290 8,936 56,567 60,000 60,000 60,000 * OPERATIONS & MAINTENANCE 154,570 198,246 199,703 223,071 213,487 293,699 335,000 335,000 335,000

CAPITAL OUTLAY
525-1910-441005 MACHINERY & EQUIP 0 24,001 2,438 26,608 5,790 22,538 45,000 45,000 45,000 525-1910-441006 COMPUTER & RELATED EQUIP 24,269 2,393 40,794 34,841 29,777 11,599 175,000 175,000 100,000 * CAPITAL OUTLAY 24,269 26,394 43,232 61,449 35,567 34,137 220,000 220,000 145,000 TOTAL EXPENDITURES 178,839 224,640 242,935 284,520 249,054 327,836 555,000 555,000 480,000 REVENUES OVER (UNDER) EXPENDITURES 13,773 (32,288) 146,040 308,150 88,728 142,546 (286,400) (259,311) (211,400) FUND BALANCE - BEGINNING 92,654 106,427 74,139 220,179 528,329 617,057 759,603 759,603 500,292 FUND BALANCE - ENDING 106,427 74,139 220,179 528,329 617,057 759,603 473,203 500,292 288,892 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 74,139 220,179 528,329 617,057 759,603 198
131
6/10/2025
VEHICLE REPLACEMENT FUND (530)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
530-1910-351100 INVESTMENT EARNINGS 1,529 1,192 1,652 1,697 3,319 4,421 1,200 2,632 1,200 530-1910-351101 UNREALIZED GAIN (LOSSES) 1,999 1,125 319 (8,916) (3,846) 5,503 600 5,343 600 530-1910-372500 SALE OF EQUIPMENT 4,172 0 62,398 1,300 15,187 70,204 0 2,800 0 535-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 0 150,000 0 0 0 530-1910-374120 ANNUAL CHARGE 50,610 50,610 50,609 50,518 50,610 50,610 50,610 50,610 50,610 TOTAL REVENUES 58,310 52,927 114,978 44,599 65,270 280,738 52,410 61,385 52,410

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
530-1910-441009 VEHICLES 69,466 81,381 2,076 12,551 55,085 172,007 155,000 155,000 155,000 * CAPITAL OUTLAY 69,466 81,381 2,076 12,551 55,085 172,007 155,000 155,000 155,000 TOTAL EXPENDITURES 69,466 81,381 2,076 12,551 55,085 172,007 155,000 155,000 155,000 REVENUES OVER (UNDER) EXPENDITURES (11,156) (28,454) 112,902 32,048 10,185 108,731 (102,590) (93,615) (102,590) FUND BALANCE - BEGINNING 116,190 105,034 76,580 189,482 221,530 231,715 340,446 340,446 246,831 FUND BALANCE - ENDING 105,034 76,580 189,482 221,530 231,715 340,446 237,856 246,831 144,241 199
132
6/10/2025
FIRE EQUIPMENT REPLACEMENT FUND (532)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
532-1910-351100 INVESTMENT EARNINGS 8,442 13,579 7,178 3,588 6,079 8,002 2,500 776 2,500 532-1910-351101 UNREALIZED GAIN (LOSSES) 6,424 15,467 (15,407) (18,587) (5,488) 19,054 1,500 1,450 1,500 532-2210-372500 SALE OF EQUIPMENT 0 0 0 4,425 200 0 0 0 0 532-2210-392200 EQUIPMENT REPLACEMENT 400,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 532-1910-399110 TRANSFER IN 0 0 100,000 0 0 0 0 0 0
TOTAL REVENUES 414,866 129,046 191,771 89,426 100,791 127,056 104,000 102,226 104,000

EXPENDITURES
532-2210-441004 IMPROVEMENTS TO BUILDINGS 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 0 170,000 532-2210-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 0 112,316 687,524 7,020 96,794 544,368 0 0 170,000 REVENUES OVER (UNDER) EXPENDITURES 414,866 16,730 (495,753) 82,406 3,997 (417,312) 104,000 102,226 (66,000) FUND BALANCE - BEGINNING 454,277 869,143 885,873 390,120 472,526 476,523 59,211 59,211 161,437 FUND BALANCE - ENDING 869,143 885,873 390,120 472,526 476,523 59,211 163,211 161,437 95,437 200
133
6/10/2025
PERS LIABILITY FUND (535)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
535-1910-351100 INVESTMENT EARNINGS 35,967 39,463 27,404 23,416 32,098 43,644 18,000 14,260 18,000 535-1910-351101 UNREALIZED GAIN (LOSSES) 36,666 42,257 (32,029) (106,241) (54,852) 52,425 10,000 85,524 10,000 535-1910-374120 ANNUAL CHARGE 0 0 0 (181,498) 2,609,536 2,342,762 2,359,536 2,359,536 2,982,930 535-1910-399467 TRANSFER FROM PENSION DEBT SERVICE 0 0 0 0 0 0 55,777 55,778 0 535-1910-399110 TRANSFER FROM GENERAL FUND 350,000 200,000 166,000 855,000 0 0 0 0 0 TOTAL REVENUES 422,633 281,720 161,375 590,677 2,586,782 2,438,831 2,443,313 2,515,098 3,010,930

EXPENDITURES

OPERATIONS & MAINTENANCE
535-1910-414001 EMPLOYEE BENEFITS 0 0 0 0 2,281,051 2,210,754 2,620,000 2,619,425 2,982,930 * OPERATIONS & MAINTENANCE 0 0 0 2,281,051 2,210,754 2,620,000 2,619,425 2,982,930

INTERFUND TRANSFERS
535-1910-499110 TRANSFERS OUT 184,996 185,000 0 0 545,000 250,000 411,000 411,000 575,000 TOTAL EXPENDITURES 184,996 185,000 0 0 2,826,051 2,460,754 3,031,000 3,030,425 3,557,930 REVENUES OVER (UNDER) EXPENDITURES 237,637 96,720 161,375 590,677 (239,269) (21,923) (587,687) (515,327) (547,000) 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 2,735,831 FUND BALANCE - ENDING 2,663,578 2,760,298 2,921,673 3,512,350 3,273,081 3,251,158 2,663,471 2,735,831 2,188,831 201
134
6/10/2025
FACILITY MAINTENANCE FUND (540)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
540-1910-351100 INVESTMENT EARNINGS 15,477 19,615 20,542 14,047 16,044 24,756 8,000 18,371 8,000 540-1910-351101 UNREALIZED GAIN (LOSSES) 18,145 32,623 (18,424) (57,764) (29,522) 15,567 4,000 50,970 4,000 540-1910-374120 MISCELLANEOUS 0 0 0 0 0 69,962 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 TOTAL REVENUES 383,622 564,738 1,112,118 506,283 386,522 735,285 12,000 69,341 12,000

EXPENDITURES

OPERATIONS & MAINTENANCE
540-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0

CAPITAL OUTLAY
540-1910-441005 MACHINERY AND EQUIPMENT 79,903 14,800 18,522 39,583 12,693 8,286 20,000 20,000 20,000 540-1910-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 27,091 0 60,000 60,000 60,000 540-1910-442001 CAPITAL PROJECTS
CP1809 PARKING LOT - THIRD & E 41,593 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 CP2125 COUNCIL CHAMBERS EXTERIOR 0 0 0 0 0 0 100,000 100,000 0 CP2126 PARKS YARD - 4TH STREET 0 0 0 0 0 0 200,000 200,000 0 CP2127 POOL PARKING - N YOSEMITE 0 0 0 0 0 13,250 236,750 236,750 0 CP2317 VEHICLE CHARGING STATION 0 0 0 0 0 25,350 25,000 25,000 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 206,000 206,000 231,000 CP2326 FIRE STATION 28 BUILDING & SITE IMP 0 0 0 0 0 123,071 21,929 21,929 0 CP2327 ANIMAL SHELTER DESIGN 0 0 0 0 0 3,338 196,662 196,662 0 CP2403 POOL EQUIPMENT MAINTENANCE 0 0 0 0 0 0 80,000 80,000 0 CP2409 POLICE/CITY HALL ROOF 0 0 0 0 0 0 160,000 160,000 0 CP2514 COMMUNITY CENTER EXTERIOR PAINTING 0 0 0 0 0 0 80,000 80,000 0 CP2515 YOUTH BUILDING IMPROVEMENTS 0 0 0 0 0 0 80,000 80,000 0 CP2523 COMMUNITY CENTER CHAIRS 0 0 0 0 0 0 25,000 25,000 0 * CAPITAL OUTLAY 209,373 29,303 150,552 1,978,092 49,044 220,536 1,491,341 1,491,341 311,000 TOTAL EXPENDITURES 209,373 29,303 150,552 1,978,092 49,044 220,536 1,491,341 1,491,341 311,000 REVENUES OVER (UNDER) EXPENDITURES 174,249 535,435 961,566 (1,471,809) 337,478 514,749 (1,479,341) (1,422,000) (299,000) 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 1,004,717 FUND BALANCE - ENDING 1,549,298 2,084,733 3,046,299 1,574,490 1,911,968 2,426,717 947,376 1,004,717 705,717 202
135
6/10/2025
EQUIPMENT REPLACEMENT FUND (542)

SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
542-1910-351100 INVESTMENT EARNINGS 1,773 1,229 44 535 1,043 1,704 50 359 50 542-1910-351101 UNREALIZED GAIN (LOSSES) 14 156 (161) (35) (379) (535) 0 940 0 542-1910-372500 SALE OF EQUIPMENT 4,100 0 0 0 0 0 0 0 0 542-1910-390100 REPAYMENT OF CITY ADVANCE 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 5,887 1,385 (117) 500 664 1,169 50 1,299 50

EXPENDITURES
CAPITAL OUTLAY 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 0 TOTAL EXPENDITURES 13,000 13,000 6,000 0 0 0 37,000 37,000 0 REVENUES OVER (UNDER) EXPENDITURES (7,113) (11,615) (6,117) 500 664 1,169 (36,950) (35,701) 50 FUND BALANCE - BEGINNING 81,642 74,529 62,914 56,797 57,297 57,961 59,130 59,130 23,429 FUND BALANCE - ENDING 74,529 62,914 56,797 57,297 57,961 59,130 22,180 23,429 23,479 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
203
136
6/10/2025
POLICE EQUIPMENT FUND (545)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
545-1910-351100 INVESTMENT EARNINGS 2,626 2,615 730 63 65 538 50 1,312 50 545-1910-351101 UNREALIZED GAIN (LOSSES) 1,411 970 (2,229) (592) (89) (609) 0 1,138 0 545-2110-380810 DONATION 0 0 2,500 0 1,488 0 0 2,394 0
545-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 0 100,000 0 0 0 545-2110-399113 TRANSFER FROM POLICE RESERVES FUND 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 37,000 545-2110-392200 EQUIPMENT REPLACEMENT 23,500 26,500 26,500 26,500 26,500 36,500 36,500 36,500 0 545-2110-361100 FEDERAL GRANT 3,355 3,823 0 0 0 0 0 0 0 TOTAL REVENUES 43,892 46,908 33,501 25,971 27,964 136,429 73,550 78,344 37,050

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
545-2110-441005 MACHINERY AND EQUIPMENT 10,345 240,058 113,065 27,625 14,383 5,072 53,000 53,000 53,000 545-2110-441006 COMPUTER AND RELATED EQUIP 4,361 5,237 3,721 5,437 0 0 7,000 7,000 7,000 * CAPITAL OUTLAY 14,706 245,295 116,786 33,062 14,383 5,072 60,000 60,000 60,000 TOTAL EXPENDITURES 14,706 245,295 116,786 33,062 14,383 5,072 60,000 60,000 60,000 REVENUES OVER (UNDER) EXPENDITURES 29,186 (198,387) (83,285) (7,091) 13,581 131,357 13,550 18,344 (22,950) FUND BALANCE - BEGINNING 260,705 289,891 91,504 8,219 1,128 14,709 146,066 146,066 164,410 FUND BALANCE - ENDING 289,891 91,504 8,219 1,128 14,709 146,066 159,616 164,410 141,460 204
137
6/10/2025
PARKS REPLACEMENT FUND (549)
2025-26 2025-26
Proposed 2024-25 Proposed
2013/142018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
549-1910-351100 INVESTMENT EARNINGS 2,467 6,970 6,548 8,665 19,676 30,033 5,000 22,497 5,000 549-1910-351101 UNREALIZED GAIN (LOSSES) 1,343 9,655 (5,052) (39,595) (30,660) 13,703 3,000 50,604 3,000 549-7210-320403 STATE GRANT 0 0 0 0 0 20,000 0 0 0
549-7210-374120 PARK IN LIEU 0 0 0 0 0 240,773 0 0 0
549-7210-392300 EQUIPMENT REPLACEMENT 0 0 0 0 0 0 0 0 0 549-7210-380810 DONATION 0 0 0 0 0 6,940 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 TOTAL REVENUES 228,810 319,125 586,496 479,070 850,016 1,261,449 8,000 73,101 8,000

EXPENDITURES

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
549-7919-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 4,560 0 0 0 549-7219-442001 CAPITAL PROJECTS 109,980 100,459 45,040 CP2111 PLAYGROUND - COTTLESWOOD PARK 0 0 0 0 0 244,154 0 0 0 CP2128 TREE MAINTENANCE 0 0 0 31,748 15,150 32,175 0 3,379 0 CP2201 DORADA PARK RESTROOMS 0 0 0 0 94,073 54,987 0 0 0 CP2220 PLAYGROUND - FISH PARK 0 0 0 0 321,891 0 0 0 0
CP2311 COMMUNITY SPORTS .FIELDS 0 0 0 0 0 132,238 367,762 367,762 0 CP2328 LANDSCAPE EQUIPMENT 0 0 0 0 0 273,482 110,000 110,000 0 CP2329 TL DAVIS IRRIGATION DESIGN 0 0 0 0 0 0 15,000 15,000 0 CP2330 MAGG AVE DOG PARK 0 0 0 0 0 14,178 0 0 0
CP2401 BRENNAN PARK REHABILITATION 0 0 0 0 0 4,960 350,000 350,000 0 CP2404 COTTLESWOOD PARK PLAN 0 0 0 0 0 4,607 2,333 2,333 0 CP2414 KERR PARK LIGHTING 0 0 0 0 0 0 350,000 350,000 0 CP2507 GILBERT PARK RESTROOMS 0 0 0 0 0 0 350,000 350,000 0 CP2511 BURCHELL HILL PLAYGROUND 0 0 0 0 0 0 50,000 50,000 0 CP2512 RIVER AVE PLAYGROUND 0 0 0 0 0 0 50,000 50,000 0 CP2513 VALLEY VEIW PARK IMPROVEMENTS 0 0 0 0 0 0 50,000 50,000 0 CP2520 T.L. DAVIS LIGHTS 0 0 0 0 0 0 250,000 250,000 0
CP2602 COMMUNITY PARK BASKETBALL REHAB 0 0 0 0 0 0 0 0 25,000 CP2603 KERR PARK PLAYGROUND REHAB 0 0 0 0 0 0 0 0 20,000 CP2604 PARKS EQUIPMENT 0 0 0 0 0 0 0 0 73,000
* CAPITAL OUTLAY 0 109,980 100,459 76,788 431,114 765,341 1,945,095 1,948,474 118,000 TOTAL EXPENDITURES 0 109,980 100,459 76,788 431,114 765,341 1,945,095 1,948,474 118,000 REVENUES OVER (UNDER) EXPENDITURES 228,810 209,145 486,037 402,282 418,902 496,108 (1,937,095) (1,875,373) (110,000) FUND BALANCE - BEGINNING 235,000 463,810 672,955 1,158,992 1,561,274 1,980,176 2,476,284 2,476,284 600,911 FUND BALANCE - ENDING 463,810 672,955 1,158,992 1,561,274 1,980,176 2,476,284 539,189 600,911 490,911 205
138
6/10/2025
LLMD LANDSCAPE MAINTENANCE FUND (565)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
565-1910-351100 INVESTMENT EARNINGS 345 85 419 435 1,111 1,182 200 517 200 565-1910-351101 UNREALIZED GAIN (LOSSES) 184 1,105 (918) (436) 65 0 25 0 25 565-7215-361100 FEDERAL GRANT - COVID 19 0 0 10,120 0 0 0 0 0 0 565-7215-374120 MAINTENANCE CHARGE 391,017 391,017 392,534 391,017 391,017 391,017 391,017 391,017 471,017 565-1910-399110 TRANSFER FROM GENERAL FUND 50,000 50,000 0 50,000 50,000 150,000 50,000 50,000 50,000 TOTAL REVENUES 441,546 442,207 402,155 441,016 442,193 542,199 441,242 441,534 521,242

EXPENDITURES

SALARIES & BENEFITS
565-7215-410000 SALARIES 201,445 240,359 257,941 253,736 202,685 356,456 262,630 262,630 249,389 565-7215-410005 SALARIES - PART-TIME 0 0 0 11,663 0 0 78,063 78,063 79,200 565-7215-410007 OVERTIME SALARIES 3,760 6,630 1,260 1,908 2,720 5,667 10,000 10,000 10,000 565-7215-410013 CONTRACT EMPL. SALARIES 14,055 21,358 0 0 0 0 0 0 0 565-7215-414001 RETIREMENT 12,687 11,666 14,088 14,097 15,403 21,499 22,372 22,372 21,358 565-7215-414002 HEALTH INSURANCE 61,299 60,178 66,336 58,055 50,795 68,072 59,917 59,917 69,051 565-7215-414003 WORKERS COMPENSATION INS 27,095 31,811 30,960 32,656 26,733 46,969 51,147 51,147 44,113 565-7215-414004 SOCIAL SECURITY/MEDICARE 2,734 5,872 3,466 3,899 3,000 5,021 4,717 4,717 4,505 565-7215-414006 STATE UNEMPLOYMENT 3,107 3,532 2,707 3,111 1,120 2,831 1,778 1,778 2,898 565-7215-414008 LIFE INSURANCE 307 284 306 288 211 255 204 204 260 * SALARIES & BENEFITS 326,489 381,690 377,064 379,413 302,667 506,770 490,828 490,828 480,774

OPERATIONS & MAINTENANCE
565-7215-416002 TRAINING 50 500 0 195 150 0 500 500 500 565-7215-424003 CELL PHONES & PAGERS 1,725 2,606 2,263 1,883 2,408 2,831 3,875 3,875 3,875 565-7215-424002 EQUIPMENT MAINTENANCE 0 0 0 0 0 9,079 9,028 9,028 9,028 565-7215-425003 CONTRACT SERVICES 1,655 990 410 537 0 2,080 2,500 2,500 2,500 565-7215-425016 UNIFORM/LAUNDRY SERVICE 3,269 4,416 3,252 3,709 7,682 9,012 8,000 8,000 8,000 565-7215-427006 GENERAL SUPPLIES 21,023 12,923 13,538 13,511 9,559 6,546 8,500 8,500 8,500 565-7215-427022 FUEL & OIL 13,368 15,364 15,043 17,941 20,376 17,887 21,597 21,597 21,597 565-7215-427009 WEED ABATEMENT 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 54,000 54,000

CAPITAL OUTLAY
565-7215-441006 MACHINERY & EQUIP 31,712 4,808 17,363 6,962 13,226 0 0 0 0 565-7215-441009 VEHICLES 6,362 0 0 0 0 0 0 0 0
* CAPITAL OUTLAY 38,074 4,808 17,363 6,962 13,226 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 18,260 18,260 * INTER DEPARTMENTAL CHARGES 7,011 2,606 7,317 5,549 7,176 8,671 18,260 18,260 18,260 TOTAL EXPENDITURES 412,664 425,903 436,250 429,700 363,244 562,876 563,088 563,088 553,034 REVENUES OVER (UNDER) EXPENDITURES 28,882 16,304 (34,095) 11,316 78,949 (20,677) (121,846) (121,554) (31,792) FUND BALANCE - BEGINNING 2,923 31,805 48,109 14,014 25,330 104,279 83,602 83,602 (37,952) FUND BALANCE - ENDING 31,805 48,109 14,014 25,330 104,279 83,602 (38,244) (37,952) (69,744) 206
139
6/10/2025
FLEET MAINTENANCE FUND (570)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary 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 85,313 100,310 107,071 118,667 166,851 463,610 463,610 463,610 TOTAL REVENUES 111,658 85,313 100,310 107,071 118,667 166,851 463,610 463,610 463,610

SALARIES & BENEFITS
570-4120-410000 SALARIES 44,053 41,672 46,823 51,011 54,238 58,474 151,706 151,706 168,076 570-4120-410007 OVERTIME SALARIES 457 24 0 53 103 1,000 1,000 1,000 1,000 570-4120-414001 RETIREMENT 17,218 15,730 17,793 24,610 28,240 29,917 42,371 42,371 47,183 570-4120-414002 HEALTH INSURANCE 8,826 8,889 8,423 10,233 11,645 13,279 32,180 32,180 31,058 570-4120-414003 WORKERS COMPENSATION INS 6,250 5,511 5,941 6,345 6,582 6,082 19,061 19,061 21,172 570-4120-414004 SOCIAL SECURITY/MEDICARE 629 563 642 673 688 727 1,946 1,946 2,162 570-4120-414005 LONG TERM DISABILITY INS. 0 0 0 0 6 153 306 306 478 570-4120-414006 STATE UNEMPLOYMENT 326 326 100 207 172 194 448 448 644 570-4120-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 560 570-4120-414008 LIFE INSURANCE 47 48 39 41 38 125 224 224 224 * SALARIES & BENEFITS 77,806 72,763 79,761 93,173 101,712 109,951 249,242 249,242 272,557

OPERATIONS & MAINTENANCE
570-4120-416002 TRAINING 0 0 32 383 95 500 500 500 500
570-4120-420004 CELL PHONE 826 975 872 864 870 1,500 2,000 2,000 2,000 570-4120-424001 BUILDINGS MAINTENANCE 735 0 3,178 0 947 20,000 24,000 24,000 24,000 570-4120-424002 EQUIPMENT MAINTENANCE 6,598 3,313 945 3,922 2,879 5,500 6,500 6,500 6,500 570-4120-425003 CONTRACT SERVICES 2,361 1,194 2,090 914 1,282 4,500 7,000 7,000 7,500 570-4120-425016 UNIFORM/LAUNDRY SERVICE 2,799 748 13 366 0 1,900 2,300 2,300 2,500 570-4120-427006 GENERAL SUPPLIES 1,561 2,324 5,086 3,253 4,315 6,500 131,750 131,750 140,000 570-4120-427022 FUEL & OIL 1,812 1,342 951 1,310 1,393 2,500 3,000 3,000 8,000 * OPERATIONS & MAINTENANCE 16,692 9,896 13,167 11,012 11,781 42,900 177,050 177,050 191,000

CAPITAL OUTLAY
570-4120-441005 MACHINERY AND EQUIPMENT 14,595 2,654 5,117 2,691 4,584 5,500 8,000 8,000 8,000 570-4120-441006 COMPUTER AND RELATED EQUIP 2,565 0 2,265 195 590 8,500 0 0 5,000 * CAPITAL OUTLAY 17,160 2,654 7,382 2,886 5,174 14,000 8,000 8,000 13,000 TOTAL EXPENDITURES 111,658 85,313 100,310 107,071 118,667 166,851 434,292 434,292 476,557 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 29,318 29,318 (12,947) FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 29,318
FUND BALANCE - ENDING 0 0 0 0 0 0 29,318 29,318 16,371
207
140
6/10/2025
SEWER SRF LOAN RESERVE FUND (620)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
620-1910-351100 INVESTMENT EARNINGS 9,185 11,787 9,896 8,718 14,901 23,307 5,000 12,067 5,000 620-1910-351101 UNREALIZED GAIN (LOSSES) 9,304 15,395 (8,837) (43,922) (17,319) 17,284 4,000 33,921 4,000 620-4152-399622 TRANSFER IN 116,508 116,508 116,508 116,508 116,508 0 0 0 0 TOTAL REVENUES 134,997 143,690 117,567 81,304 114,090 40,591 9,000 45,988 9,000

EXPENDITURES
TOTAL EXPENDITURES 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 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 1,228,871 208
141
6/10/2025
SEWER CAPITAL REPLACEMENT FUND (621) 2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
621-1910-351100 INVESTMENT EARNINGS 86,154 119,530 105,507 100,605 154,507 185,737 50,000 92,612 50,000 621-1910-351101 UNREALIZED GAIN (LOSSES) 84,260 153,642 (77,432) (514,416) (99,176) 241,598 40,000 261,424 40,000 621-4152-399622 TRANSFER FROM SEWER FUND 3,000,000 3,000,000 3,000,000 4,000,000 4,000,000 2,000,000 0 0 1,000,000 TOTAL REVENUES 3,170,414 3,273,172 3,028,075 3,586,189 4,055,331 2,427,335 90,000 354,036 1,090,000

EXPENDITURES
621-4151-441002 IMPROVEMENTS TO LAND 0 0 0 0 0 6,256 115,000 115,000 115,000 621-4151-441003 BUILDING IMPROVEMENTS 432 0 3,740 1,773 7,252 1,748 50,000 50,000 50,000 621-4151-441005 MACHINERY AND EQUIPMENT 0 0 39,557 6,212 157,286 103,439 955,000 955,000 955,000 621-4151-441006 COMPUTER AND RELATED EQUIP 0 1,666 22,713 0 0 0 7,000 7,000 7,000 621-4151-441009 VEHICLES 0 0 0 0 0 0 55,000 55,000 70,000 621-4152-441005 MACHINERY AND EQUIPMENT 44,760 8,581 53,761 34,293 4,658 6,095 380,000 380,000 400,000 621-4152-441006 COMPUTER AND RELATED EQUIP 0 3,991 0 842 2,568 620 25,000 25,000 25,000 621-4152-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 0 35,000 35,000 35,000 621-4152-441009 VEHICLES 0 468,015 0 64,986 64,983 88,859 100,000 100,000 80,000 621-4159-442001 CAPITAL PROJECTS 861,244 203,238 873,919 2,109,973 4,692,613 2,612,537 0 0 0 CP1803 S. WILLOWOOD REPLACEMENT 688 0 23,885 0 4,552 0 330,687 330,687 0 CP1913 OLIVE STREET 0 0 0 0 113,666 240,499 45,835 45,835 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 0 139,588 0 110,412 110,412 0 CP2203 SCADA UPGRADES 0 0 0 0 0 80,700 544,300 544,300 0 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 0 0 504,605 4,625 265,770 265,770 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 0 57 237,476 237,467 237,467 0 CP2304 9TH AVE AND E ST 0 0 0 0 0 0 20,000 20,000 0
CP2305 WWTP-AERATION PONDS SILT REMOVAL 0 0 0 0 9,089 (2,475) 693,386 693,386 0 CP2306 WWTP - PERC POND VALVING - DESIGN 0 0 0 0 24,226 (7,755) 33,529 33,529 0 CP2307 WWTP - POND 9,10,11 LATERAL INSTALL 0 0 0 0 0 0 500,000 500,000 0 CP2313 PW YARD GENEATOR 0 0 0 0 0 0 50,000 50,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 0 154,000 154,000 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 1,000,000 1,000,000 0 CP2405 RECYCLED WATER PROJECT 0 0 0 0 0 0 500,000 500,000 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 0 161,000 161,000 0 CP2411 MOBILE GENERATOR 0 0 0 0 0 0 90,000 90,000 0
CP2412 WWTP DRIVEWAY RESURFACING 0 0 0 0 0 0 40,000 40,000 0 CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 0 25,000 25,000 0 CP2505 N 7TH STREET 0 0 0 0 0 0 67,000 67,000 0
CP2508 SIERRA AVE FORCE MAIN REPAIR 0 0 0 0 0 0 500,000 0 750,000 CP2521 B STREET SEWER LINE REPLACE 0 0 0 0 0 0 72,000 72,000 0 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 0 214,000 214,000 0 CP2605 SIERRA STORM DRAIN WELL 5 DESIGN 0 0 0 0 0 0 0 0 30,000 TOTAL EXPENDITURES 907,124 1,722,594 1,017,575 2,218,079 5,725,143 3,372,624 7,376,386 6,876,386 2,517,000 REVENUES OVER (UNDER) EXPENDITURES 2,263,290 1,550,578 2,010,500 1,368,110 (1,669,812) (945,289) (7,286,386) (6,522,350) (1,427,000) 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 2,948,087 FUND BALANCE - ENDING 7,156,350 8,706,928 10,717,428 12,085,538 10,415,726 9,470,437 2,184,051 2,948,087 1,521,087 209
142
6/10/2025
SEWER CAPITAL REPLACEMENT FUND (621) 2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 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 4,049,400 210
143
6/10/2025
SEWER OPERATIONS FUND (622)
SUMMARY OF REVENUES AND EXPENDITURES 2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
622-1910-351100 INVESTMENT EARNINGS 67,703 68,239 44,551 25,736 15,155 10,220 25,000 406 10,000 622-1910-351101 UNREALIZED GAIN (LOSSES) 77,350 79,709 (61,177) (127,549) 50,165 18,905 10,000 15,022 5,000 622-4152-350308 RENT - FIFTH & J STREETS 0 0 0 0 15,000 36,000 36,000 36,000 0 622-4152-361100 FEDERAL GRANT - COVID 19 0 0 27,379 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 50,000 50,000 622-4152-378200 SEWER MAINTENANCE & OPERA 6,886,295 6,922,536 6,969,501 7,084,815 7,061,277 6,937,159 7,100,000 7,100,000 7,100,000 622-4152-378300 MISCELLANEOUS REVENUE 0 0 2,500 2,000 0 2,664 0 0 0 TOTAL REVENUES 7,081,573 7,075,659 7,058,929 6,991,852 7,169,342 7,053,763 7,221,000 7,201,428 7,165,000

EXPENDITURES - BY DIVISION
STORM DRAINS 35,668 47,469 32,110 46,350 42,308 76,876 82,460 82,460 82,460 WW CONTROL PLANT 1,215,320 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 2,101,660 2,101,660 2,180,550 SEWER LINE MAINTENANCE 1,298,439 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 2,040,371 2,040,371 2,063,255 SEWER ADMINISTRATION 670,825 683,145 756,207 847,910 940,530 1,074,332 1,063,044 1,063,044 1,081,815

DEBT SERVICE
622-4158-451001 PRINCIPAL 173,652 173,652 180,560 0 0 0 0 0 0 622-4158-451002 INTEREST 14,603 6,124 3,247 0 0 0 0 0 0 622-4158-453001 PRINCIPAL (SRF LOAN) 533,347 545,393 558,253 571,947 796,495 932,916 956,239 956,239 980,145 622-4158-453002 INTEREST (SRF Loan) 296,193 282,608 280,335 266,379 252,081 232,168 208,845 208,845 184,940

INTERFUND TRANSFERS
622-4158-499620 SRF RESERVE FUND 116,508 116,508 116,508 116,508 116,508 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 1,000,000 CAPITALIZED EQUIPMENT (11,384) (28,097) (23,340) (4,963) (75,033) (455,303) 0 0 0 TOTAL EXPENDITURES 7,343,171 7,306,317 7,567,233 8,635,123 9,212,846 7,180,506 6,452,619 6,452,619 7,573,165 REVENUES OVER (UNDER) EXPENDITURES (261,598) (230,658) (508,304) (1,643,271) (2,043,504) (126,743) 768,381 748,809 (408,165) 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 1,390,174 FUND BALANCE - ENDING (UNRESTRICTED) 5,193,845 4,963,187 4,454,883 2,811,612 768,108 641,365 1,409,746 1,390,174 982,009 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 2,880,989 856,396 641,365 211
144
6/10/2025
SEWER SANITATION FUND (622)
2025-26 2025-26
STORM DRAINS (4150) Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

OPERATIONS & MAINTENANCE
622-4150-420001 ELECTRIC 15,281 12,267 7,779 10,505 11,604 15,170 13,000 13,000 13,000 622-4150-424001 BUILDINGS 0 128 0 784 58 498 1,000 1,000 1,000 622-4150-425003 CONTRACT SERVICES 14,675 28,186 19,466 32,062 20,429 51,084 53,068 53,068 53,068 622-4150-427006 GENERAL SUPPLIES 1,372 2,033 3,055 1,319 5,797 9,896 10,000 10,000 10,000 622-4150-427009 WEED ABATEMENT 4,340 4,855 1,810 1,680 4,420 228 5,392 5,392 5,392 * OPERATIONS & MAINTENANCE 35,668 47,469 32,110 46,350 42,308 76,876 82,460 82,460 82,460 TOTAL 35,668 47,469 32,110 46,350 42,308 76,876 82,460 82,460 82,460 212
145
6/10/2025
2025-26 2025-26
SEWER SANITATION FUND (622) Proposed 2024-25 Proposed
WW CONTROL PLANT (4151) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
622-4151-410000 SALARIES 271,620 319,866 343,495 318,016 459,555 487,909 581,381 581,381 600,786 622-4151-410007 OVERTIME SALARIES 3,070 3,855 2,798 4,995 2,531 20,045 3,000 3,000 12,500 622-4151-410005 SALARIES - PART-TIME 0 0 0 0 0 0 0 0 0
622-4151-414001 RETIREMENT 64,736 76,029 100,589 105,175 128,129 122,441 151,513 151,513 163,923 622-4151-414002 HEALTH INSURANCE 65,444 66,147 69,871 67,825 84,371 88,763 124,666 124,666 104,764 622-4151-414003 WORKERS COMPENSATION INS 39,005 38,526 41,888 37,607 55,822 63,674 76,622 76,622 80,243 622-4151-414004 SOCIAL SECURITY/MEDICARE 3,873 4,088 4,460 4,672 5,904 6,827 8,531 8,531 8,193 622-4151-414005 LONG TERM DISABILITY INS. 151 144 70 169 209 307 306 306 478 622-4151-414006 STATE UNEMPLOYMENT 2,648 2,482 2,509 1,674 2,085 1,657 2,016 2,016 2,576 622-4151-414007 DEFERED COMPENSATION 0 0 0 0 0 0 688 688 0 622-4151-414008 LIFE INSURANCE 344 333 351 379 468 443 537 537 537 * SALARIES & BENEFITS 450,891 511,470 566,031 540,512 739,074 792,066 949,260 949,260 974,000

OPERATIONS & MAINTENANCE
622-4151-416002 TRAINING 1,748 570 0 1,259 1,202 2,017 3,500 3,500 6,000 622-4151-416005 MEMBERSHIPS 877 526 631 0 0 0 1,000 1,000 1,000 622-4151-420001 ELECTRIC 265,739 238,142 253,936 262,574 256,982 290,039 290,000 290,000 290,000 622-4151-420003 TELEPHONE 0 0 0 0 0 0 500 500 500
622-4151-420004 CELL PHONES 3,468 4,142 3,875 4,427 3,725 4,054 4,000 4,000 6,000 622-4151-424001 BUILDINGS MAINT 2,650 3,703 2,593 6,476 217 3,227 3,500 3,500 3,500 622-4151-424002 EQUIPMENT MAINT 91,384 65,856 115,945 54,028 98,634 149,898 175,000 175,000 200,000 622-4151-425003 CONTRACT SERVICES 287,960 269,203 239,028 298,611 297,047 239,299 375,000 375,000 390,000 622-4151-425009 TECHNOLOGY SUPPORT 9,167 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 18,500 18,500 622-4151-427001 OFFICE SUPPLIES 1,046 357 314 519 845 2,238 3,250 3,250 3,250 622-4151-427006 GENERAL SUPPLIES 78,202 68,540 79,656 84,728 110,796 142,978 210,000 210,000 210,000 622-4151-427009 WEED ABATEMENT 3,920 6,114 6,320 9,095 10,563 11,732 26,000 26,000 26,000 622-4151-427022 FUEL & OIL 3,483 8,075 5,624 7,313 12,818 10,970 14,000 14,000 24,000 622-4151-429000 POSTAGE 2 67 0 0 0 120 850 850 500
* OPERATIONS & MAINTENANCE 755,078 675,748 712,086 733,488 800,338 868,009 1,125,100 1,125,100 1,179,250

INTER DEPARTMENTAL CHARGES
622-4151-480006 INFORMATION TECH CHARGE 8,000 8,000 8,000 12,000 12,000 12,000 12,000 12,000 12,000 622-4151-480009 FLEET MAINTENANCE CHARGE 1,351 1,283 2,530 5,541 3,803 10,781 15,300 15,300 15,300 * INTER DEPARTMENTAL CHARGES 9,351 9,283 10,530 17,541 15,803 22,781 27,300 27,300 27,300 # TOTAL 1,215,320 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 2,101,660 2,101,660 2,180,550 # 213
146
6/10/2025
2025-26 2025-26
SEWER SANITATION FUND (622) Proposed 2024-25 Proposed
SEWER LINE MAINTENANCE (4152) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
622-4152-410000 SALARIES 626,544 638,483 677,123 727,295 740,316 801,615 943,742 943,742 968,086 622-4152-410007 OVERTIME SALARIES 43,744 27,974 30,095 41,367 55,492 48,025 30,000 30,000 40,000 622-4152-414001 RETIREMENT 160,110 151,760 160,167 172,900 195,267 187,345 222,107 222,107 240,270 622-4152-414002 HEALTH INSURANCE 124,080 135,982 133,800 144,203 137,813 149,468 180,554 180,554 150,456 622-4152-414003 WORKERS COMPENSATION INS 77,664 77,451 77,858 79,025 80,448 92,262 98,509 98,509 94,562 622-4152-414004 SOCIAL SECURITY/MEDICARE 9,066 8,806 9,704 10,354 10,222 11,946 14,177 14,177 13,168 622-4152-414005 LONG TERM DISABILITY INS. 943 943 491 708 520 887 963 963 1,822 622-4152-414006 STATE UNEMPLOYMENT 5,231 4,310 4,318 3,369 2,611 2,404 3,004 3,004 3,832 622-4152-414007 DEFERED COMPENSATION 0 0 0 0 0 1,179 1,188 1,188 1,898 622-4152-414008 LIFE INSURANCE 903 955 969 1,075 850 1,089 1,127 1,127 1,161 * SALARIES & BENEFITS 1,048,285 1,046,664 1,094,525 1,180,296 1,223,539 1,296,220 1,495,371 1,495,371 1,515,255

OPERATIONS & MAINTENANCE
622-4152-416002 TRAINING 131 79 119 2,076 0 770 2,000 2,000 2,000 622-4152-416005 MEMBERSHIPS 50 24 0 0 450 241 450 450 450 622-4152-420001 ELECTRIC 38,994 34,773 33,250 42,337 45,461 49,330 50,000 50,000 50,000 622-4152-420003 TELEPHONE 755 3,832 7,093 7,406 7,485 7,249 7,500 7,500 7,500 622-4152-420004 CELL PHONES 7,320 8,886 8,830 8,597 7,832 8,299 8,000 8,000 8,000 622-4152-423000 LEASES 2,107 3,418 2,506 2,595 2,352 2,374 3,600 3,600 3,600 622-4152-425003 CONTRACT SERVICES 43,186 36,390 52,140 61,314 87,118 88,793 123,000 123,000 123,000 622-4152-425016 LAUNDRY/UNIFORM SERVICE 3,531 8,496 8,187 9,271 9,131 10,000 10,000 10,000 15,000 622-4152-427001 OFFICE SUPPLIES 2,643 1,419 2,825 4,042 2,677 4,792 5,500 5,500 3,500 622-4152-427006 GENERAL SUPPLIES 45,269 27,569 54,058 50,396 59,230 62,907 120,000 120,000 120,000 622-4152-427022 FUEL & OIL 31,173 34,469 34,178 45,726 51,572 43,523 50,000 50,000 50,000 * OPERATIONS & MAINTENANCE 175,159 159,355 203,186 233,760 273,308 278,278 380,050 380,050 383,050

INTER DEPARTMENTAL CHARGES
622-4152-480003 FACILITY MAINTENANCE CHARGE 9,100 11,100 11,100 12,500 15,000 15,000 15,000 15,000 15,000 622-4152-480006 INFORMATION TECH CHARGE 23,000 23,000 23,000 30,000 30,000 30,000 35,000 35,000 35,000 622-4152-480009 FLEET MAINTENANCE CHARGE 42,895 42,895 42,895 42,895 42,895 17,163 114,950 114,950 114,950 * INTER DEPARTMENTAL CHARGES 74,995 76,995 76,995 85,395 87,895 62,163 164,950 164,950 164,950 TOTAL 1,298,439 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 2,040,371 2,040,371 2,063,255 214
147
6/10/2025
2025-26 2025-26
SEWER SANITATION FUND (622) Proposed 2024-25 Proposed
SEWER ADMINISTRATION (4153) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
622-4153-410000 SALARIES 211,335 236,487 266,623 263,492 282,313 289,968 300,596 300,596 301,188 622-4153-410005 SALARIES - PART-TIME 0 1,283 5,661 6,026 7,557 14,514 9,780 9,780 9,780 622-4153-410013 CONTRACT EMPL. SALARIES 13,956 4,607 0 0 0 0 0 0 0 622-4153-414001 RETIREMENT 59,826 61,896 81,399 95,414 108,270 103,028 124,684 124,684 137,417 622-4153-414002 HEALTH INSURANCE 36,339 41,026 45,436 44,045 44,379 44,245 41,916 41,916 52,015 622-4153-414003 WORKERS COMPENSATION INS 8,266 8,784 10,155 9,914 10,419 10,972 14,234 14,234 11,961 622-4153-414004 SOCIAL SECURITY/MEDICARE 2,778 3,181 4,033 3,657 3,780 4,451 4,191 4,191 4,130 622-4153-414005 LONG TERM DISABILITY INS. 740 769 348 359 231 353 436 436 690 622-4153-414006 STATE UNEMPLOYMENT 1,280 1,636 1,758 1,289 1,017 1,020 862 862 1,159 622-4153-414007 DEFERED COMPENSATION 4,496 4,663 4,951 4,722 4,888 6,449 7,163 7,163 4,310 622-4153-414008 LIFE INSURANCE 533 573 589 555 371 415 492 492 475 * SALARIES & BENEFITS 339,549 364,905 420,953 429,473 463,225 475,415 504,354 504,354 523,125

OPERATIONS & MAINTENANCE
622-4153-415000 LIABILITY INSURANCE 71,231 72,340 97,712 136,944 145,726 174,455 195,000 195,000 195,000 622-4153-416002 TRAINING 344 0 0 0 0 35 500 500 500
622-4153-416005 MEMBERSHIPS 155 195 132 98 147 201 200 200 200 622-4153-420001 ELECTRIC 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 622-4153-420003 TELEPHONE 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 622-4153-423000 LEASES 12,000 12,000 12,000 12,000 12,000 12,000 22,000 22,000 22,000 622-4153-425002 AUDIT 11,930 10,862 5,793 9,762 17,430 6,636 12,000 12,000 12,000 622-4153-425003 CONTRACT SERVICES 54,120 20,845 51,926 20,902 24,651 23,639 20,100 20,100 20,100 622-4153-425012 SOFTWARE 36,777 49,671 7,885 47,936 51,142 95,686 65,000 65,000 65,000 622-4153-425019 BANK/CC SERVICE CHARGES 45,234 52,869 60,740 85,413 118,447 174,991 130,000 130,000 130,000 622-4153-427001 OFFICE SUPPLIES 1,098 1,362 2,771 2,733 1,741 2,577 3,500 3,500 3,500 622-4153-427006 GENERAL SUPPLIES 2,549 3,065 3,643 4,499 2,236 1,713 2,500 2,500 2,500 622-4153-429000 POSTAGE 26,156 25,627 24,832 27,193 29,640 32,242 30,000 30,000 30,000 * OPERATIONS & MAINTENANCE 278,094 265,336 283,934 363,980 419,660 540,675 497,300 497,300 497,300

CAPITAL OUTLAY
622-4153-441005 MACHINERY AND EQUIPMENT 3,388 651 405 1,647 2,555 1,279 4,500 4,500 4,500 622-4153-441006 COMPUTER AND RELATED EQUIP 1,104 1,563 225 620 0 1,873 1,800 1,800 1,800 * CAPITAL OUTLAY 4,492 2,214 630 2,267 2,555 3,152 6,300 6,300 6,300

INTER DEPARTMENTAL CHARGES
622-4153-480003 FACILITY MAINTENANCE CHARGE 7,600 9,600 9,600 11,100 14,000 14,000 14,000 14,000 14,000 622-4153-480004 RISK MANAGEMENT CHARGE 16,049 16,049 16,049 16,049 16,049 16,049 16,049 16,049 16,049 622-4153-480005 EMPLOYEE LIABILITY CHARGE 5,015 5,015 5,015 5,015 5,015 5,015 5,015 5,015 5,015 622-4153-480006 INFORMATION TECH CHARGE 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 622-4153-480007 VEHICLE REPLACEMENT CHARGE 8,026 8,026 8,026 8,026 8,026 8,026 8,026 8,026 8,026 * INTER DEPARTMENTAL CHARGES 48,690 50,690 50,690 52,190 55,090 55,090 55,090 55,090 55,090 TOTAL 670,825 683,145 756,207 847,910 1,074,332 940,530 1,063,044 1,063,044 1,081,815 215
148
6/10/2025
SEWER CAPITAL FACILITY FUND (623)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
623-1910-351100 INVESTMENT EARNINGS 12,038 14,829 11,678 9,840 10,503 7,802 6,500 3,088 6,500 623-1910-351101 UNREALIZED GAIN (LOSSES) 12,737 17,885 (10,635) (47,999) 7,100 19,758 5,000 9,163 5,000 623-4159-371403 SEWER LINES 69,776 12,000 73,401 6,571 56,340 71,754 30,000 33,728 30,000 623-4159-371415 WASTEWATER TREATMENT 78,031 12,041 69,683 6,066 53,895 66,352 30,000 29,543 30,000 TOTAL REVENUES 172,582 56,755 144,127 (25,522) 127,838 165,666 71,500 75,522 71,500

EXPENDITURES
623-4159-442001 CAPITAL OUTLAY
CP1516 SEWER RIVER CROSSING 0 0 0 109,320 624,220 343,948 0 0 0 CP0711 PUH REIMBURSEMENT 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 0 0 0 0 0 5,000 5,000 5,000 CP1714 STORAGE BUILDING 0 0 0 0 0 0 0 0 0
CP2109 VEHICLE/EQUIP SHADE STRUCTURE 0 0 0 0 0 0 75,000 75,000 0 CP2117 SEWER MASTER PLAN 0 0 0 30,155 14,605 0 65,200 65,200 0 CP2221 E F ST UTILITY DESIGN 0 0 0 0 20,777 16,766 112,457 112,457 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 1,736 0 50,000 50,000 0 TOTAL EXPENDITURES 0 0 0 139,475 661,338 360,714 307,657 307,657 5,000 REVENUES OVER (UNDER) EXPENDITURES 172,582 56,755 144,127 (164,997) (533,500) (195,048) (236,157) (232,135) 66,500 FUND BALANCE - BEGINNING 797,487 970,069 1,026,824 1,170,951 1,005,954 472,454 277,406 277,406 45,271 FUND BALANCE - ENDING 970,069 1,026,824 1,170,951 1,005,954 472,454 277,406 41,249 45,271 111,771 216
149
6/10/2025
DOWNTOWN PARKING FUND (631)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
631-1910-351100 INVESTMENT EARNINGS 650 818 551 408 739 1,409 350 694 350 631-1910-351101 UNREALIZED GAIN (LOSSES) 669 1,034 (800) (2,057) (1,108) 202 200 2,487 200 631-4180-328100 PARKING ASSESSMENTS 9,310 8,945 9,365 9,263 9,853 8,990 8,930 5,015 8,930 631-4180-340200 PARKING FINES 6,554 9,797 4,134 6,200 12,032 29,465 9,800 20,075 9,800 TOTAL REVENUES 17,183 20,594 13,250 13,814 21,516 40,066 19,280 28,271 19,280

OPERATIONS & MAINTENANCE
631-4180-420001 ELECTRIC 10,727 10,303 9,974 10,674 10,167 11,564 10,000 10,000 10,000 631-4180-425003 CONTRACT SERVICES 0 3,549 12,652 0 0 16,774 80,000 80,000 20,000 631-4180-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 10,727 13,852 22,626 10,674 10,167 28,338 90,000 90,000 30,000

INTERFUND TRANSFERS

TRANSFERS & OTHER
631-4180-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0
** INTERFUND TRANSFERS 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 10,727 13,852 22,626 10,674 10,167 28,338 90,000 90,000 30,000 REVENUES OVER (UNDER) EXPENDITURES 6,456 6,742 (9,376) 3,140 11,349 11,728 (70,720) (61,729) (10,720) FUND BALANCE - BEGINNING 44,245 50,701 57,443 48,067 51,207 62,556 74,284 74,284 12,555 FUND BALANCE - ENDING 50,701 57,443 48,067 51,207 62,556 74,284 3,564 12,555 1,835 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 74,285 217
150
6/10/2025
WATER CAPITAL REPLACEMENT FUND (644)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
644-1910-351100 INVESTMENT EARNINGS 26,237 33,199 35,401 40,648 86,487 145,181 20,000 20,000 20,000 644-1910-351101 UNREALIZED GAIN (LOSSES) 27,611 44,323 (15,606) (217,050) (135,538) 103,123 15,000 15,000 15,000 644-4160-399645 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 3,000,000 2,000,000 TOTAL REVENUES 1,553,848 1,577,522 2,019,795 2,823,598 2,950,949 3,248,304 3,035,000 3,035,000 2,035,000

EXPENDITURES
644-4160-441005 MACHINERY AND EQUIPMENT 1,747 0 0 14,170 72,141 0 125,000 0 61,250 644-4160-441006 COMPUTER AND RELATED EQUIP 1,506 4,402 22,678 1,462 920 621 29,379 0 29,379 644-4160-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 0 35,000 0 35,000 644-4160-441009 VEHICLES 0 40,425 0 65,364 63,760 88,859 80,000 69,295 80,000 644-4169-442001 CAPITAL PROJECTS 762,347 1,023,745 853,218 684,952 353,647 253,484 0 0 0 CP1731 DOWNTOWN MAIN REHAB 104,945 0 0 0 0 0 150,000 150,000 0 CP1811 WELL 5 BOOSTER PUMPS 29,692 106,478 0 0 0 0 0 0 0 CP1812 WELL 4 REHAB 0 34,409 47,982 101,633 0 0 0 0 0
CP1913 OLIVE STREET (OAK TO TO West End) 0 0 0 0 113,666 240,499 45,835 45,835 0 CP2023 GREGER & DOG PARK BASIN IRRIGATION 0 0 750 57,532 86,740 21,952 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 0 126,790 0 123,210 123,210 0 CP2132 REMOTE WATER METERING 0 0 0 0 0 1,784,644 0 0 0
CP2203 SCADA UPGRADES 0 0 0 0 0 17,525 182,475 182,475 0 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 0 0 504,653 4,625 265,722 265,722 0 CP2210 WELL 10 GENERATOR 0 0 0 0 0 0 150,000 150,000 0
CP2211 WELL SITE PAINTING 0 0 0 0 0 0 30,000 30,000 0
CP2212 WELL 4 SITE IMPROVEMENTS 0 0 0 0 0 0 60,000 60,000 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 0 0 237,601 12,399 12,399 0 CP2309 WELL 8 REHAB 0 0 0 0 0 0 150,000 150,000 0
CP2313 PW YARD GENEATOR 0 0 0 0 0 0 50,000 50,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 0 238,000 238,000 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 0 1,500,000 1,500,000 0 CP2331 WATER CONSERVATION 0 0 0 0 0 236,467 250,000 250,000 0 CP2406 WELL 12 (REPLACE WELL 3) 0 0 0 0 0 0 1,560,000 1,560,000 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 0 161,000 161,000 0 CP2411 MOBILE GENERATOR 0 0 0 0 0 0 90,000 90,000 0
CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 0 25,000 25,000 0 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 0 239,000 239,000 0 TOTAL EXPENDITURES 870,545 1,102,981 924,628 925,113 1,322,317 2,886,277 5,552,020 5,351,936 205,629 REVENUES OVER (UNDER) EXPENDITURES 683,303 474,541 1,095,167 1,898,485 1,628,632 362,027 (2,517,020) (2,316,936) 1,829,371 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 5,257,203 FUND BALANCE - ENDING 2,115,287 2,589,828 3,684,995 5,583,480 7,212,112 7,574,139 5,057,119 5,257,203 7,086,574 218
151
6/10/2025
WATER OPERATIONS FUND (645)
SUMMARY OF REVENUES AND EXPENDITURES 2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
645-1910-351100 INVESTMENT EARNINGS 25,390 46,278 46,844 40,497 53,912 60,431 22,000 22,000 22,000 645-1910-351101 UNREALIZED GAIN (LOSSES) 21,379 67,599 (30,729) (185,547) (10,534) 82,884 15,000 15,000 15,000 645-4160-350308 RENT - FIFTH & J STREETS 0 0 0 0 18,000 36,000 36,000 36,000 36,000 645-4160-361100 FEDERAL GRANT - COVID 19 0 0 20,847 0 0 0 0 0 0 645-4160-372500 SALE OF EQUIPMENT 0 0 0 0 0 0 12,000 12,000 12,000 645-4160-377100 WATER REVENUE 4,851,486 5,553,320 5,836,203 5,937,992 5,459,130 5,408,811 5,900,000 5,900,000 5,900,000 645-4160-377200 WATER INSTALLATIONS 6,700 3,787 18,387 10,061 16,518 13,620 5,000 5,000 5,000 645-4160-377300 WATER SERVICE CHARGES 67,484 40,457 65,765 60,153 52,576 60,674 45,000 45,000 45,000 TOTAL REVENUES 4,972,439 5,711,441 5,957,317 5,863,156 5,589,602 5,662,420 6,035,000 6,035,000 6,035,000

EXPENDITURES - BY DIVISION
WATER LINE MAINTENANCE 1,965,057 1,891,718 2,177,860 2,353,811 2,808,852 2,847,332 3,194,918 3,194,918 3,322,909 WATER ADMINISTRATION 659,711 676,748 703,399 816,823 906,053 1,044,845 1,022,575 1,022,575 1,039,195 CP1617 - WATER CONSERVATION PROGRAM 1,388 14,556 31,749 500 0 11,070 0 0 0 CAPITALIZED EQUIPMENT (29,257) (42,333) (30,444) (16,484) 2,166 (389,035) 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 3,000,000 2,000,000 TOTAL EXPENDITURES 4,096,899 4,040,689 4,882,564 6,154,650 6,717,071 6,514,212 7,217,493 7,217,493 6,362,104 REVENUES OVER (UNDER) EXPENDITURES 875,540 1,670,752 1,074,753 (291,494) (1,127,469) (851,792) (1,182,493) (1,182,493) (327,104) 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 1,586,577 1,586,577 2,441,966 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 2,769,070 219
152
6/10/2025
WATER FUND (645) 2025-26 2025-26
Proposed 2024-25 Proposed
WATER LINE MAINTENANCE (4160) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
645-4160-410000 SALARIES 615,518 595,958 645,644 682,095 648,131 734,642 785,467 785,467 870,789 645-4160-410007 OVERTIME SALARIES 45,765 30,091 29,038 39,018 58,096 45,772 50,000 50,000 50,000 645-4160-414001 RETIREMENT 177,324 186,077 237,783 310,093 346,649 331,857 386,978 386,978 426,290 645-4160-414002 HEALTH INSURANCE 118,708 108,350 113,029 127,039 131,458 143,622 156,019 156,019 136,109 645-4160-414003 WORKERS COMPENSATION INS 77,006 63,891 66,992 70,071 71,535 76,896 74,493 74,493 79,163 645-4160-414004 SOCIAL SECURITY/MEDICARE 8,680 7,925 8,938 9,608 9,456 10,531 11,723 11,723 11,710 645-4160-414005 LONG TERM DISABILITY INS. 942 925 413 516 376 876 979 979 1,845 645-4160-414006 STATE UNEMPLOYMENT 3,709 3,425 3,734 2,802 2,442 2,255 2,397 2,397 3,268 645-4160-414007 DEFERED COMPENSATION 0 0 0 0 0 1,119 1,420 1,420 2,109 645-4160-414008 LIFE INSURANCE 866 830 823 835 729 1,030 992 992 1,076 * SALARIES & BENEFITS 1,048,518 997,472 1,106,394 1,242,077 1,268,872 1,348,600 1,470,468 1,470,468 1,582,359

OPERATIONS & MAINTENANCE
645-4160-416002 TRAINING 757 5,545 616 2,313 1,496 3,430 7,500 7,500 7,500 645-4160-416005 MEMBERSHIPS 50 2,367 1,902 2,421 2,443 5,111 3,000 3,000 3,000 645-4160-420001 ELECTRIC 402,562 464,280 539,097 553,346 696,805 692,851 740,000 740,000 750,000 645-4160-420003 TELEPHONE 1,737 4,741 8,083 7,840 7,766 7,462 10,000 10,000 8,000 645-4160-420004 CELL PHONES 7,197 8,673 7,919 8,655 8,395 8,467 8,000 8,000 8,000 645-4160-423000 LEASES 2,107 3,417 2,506 2,594 2,352 2,374 3,700 3,700 3,700 645-4160-424001 BUILDING MAINTENANCE 3,866 0 2,125 1,383 1,192 169 1,000 1,000 1,000 645-4160-424002 EQUIPMENT MAINTENANCE 40,108 67,217 113,606 88,136 80,739 128,177 130,000 130,000 130,000 645-4160-424006 FIRE HYDRANTS 3,338 4,701 29,301 13,044 30,802 29,350 50,000 50,000 50,000 645-4160-425003 CONTRACT SERVICES 187,466 125,655 131,558 179,142 368,498 262,330 327,500 327,500 327,500 645-4160-425012 SOFTWARE 6,113 5,116 3,022 0 0 0 8,500 8,500 9,500 645-4160-425016 UNIFORM/LAUNDRY SERVICE 5,738 8,312 6,721 8,048 9,719 12,022 12,050 12,050 16,250 645-4160-427001 OFFICE SUPPLIES 3,091 2,185 4,285 3,914 3,327 6,354 3,500 3,500 3,500 645-4160-427006 GENERAL SUPPLIES 167,393 104,967 156,430 147,095 222,800 238,087 245,000 245,000 245,000 645-4160-427022 FUEL & OIL 29,346 27,910 25,963 35,189 37,617 39,497 40,000 40,000 40,000 645-4160-429000 POSTAGE 15 144 35 36 75 668 100 100 3,000 * OPERATIONS & MAINTENANCE 860,884 835,230 1,033,169 1,053,156 1,474,026 1,436,349 1,589,850 1,589,850 1,605,950

INTER DEPARTMENTAL CHARGES
645-4160-480003 FACILITY MAINTENANCE CHARGE 9,100 11,100 9,100 12,500 15,000 15,000 15,000 15,000 15,000 645-4160-480006 INFORMATION TECH CHARGE 23,000 23,000 23,000 30,000 30,000 30,000 35,000 35,000 35,000 645-4160-480009 FLEET MAINTENANCE CHARGE 23,555 24,916 6,197 16,078 20,954 17,383 84,600 84,600 84,600 * INTER DEPARTMENTAL CHARGES 55,655 59,016 38,297 58,578 65,954 62,383 134,600 134,600 134,600 TOTAL 1,965,057 1,891,718 2,177,860 2,353,811 2,808,852 2,847,332 3,194,918 3,194,918 3,322,909 220
153
6/10/2025
WATER FUND (645) 2025-26 2025-26
Proposed 2024-25 Proposed
WATER ADMINISTRATION (4161) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
645-4161-410000 SALARIES 210,128 236,784 236,508 263,488 282,309 289,964 300,596 300,596 301,188 645-4161-410005 SALARIES - PART-TIME 0 1,283 5,661 6,026 7,556 14,514 9,780 9,780 9,780 645-4161-410013 CONTRACT EMPL. SALARIES 13,956 4,607 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 95,601 106,484 645-4161-414002 HEALTH INSURANCE 35,430 41,018 38,642 44,035 44,365 44,234 41,916 41,916 52,015 645-4161-414003 WORKERS COMPENSATION INS 8,137 8,781 9,240 9,910 10,414 10,968 14,240 14,240 11,962 645-4161-414004 SOCIAL SECURITY/MEDICARE 2,732 3,178 3,628 3,531 3,900 4,446 4,161 4,161 4,130 645-4161-414005 LONG TERM DISABILITY INS. 738 768 346 357 228 350 436 436 690 645-4161-414006 STATE UNEMPLOYMENT 1,280 1,632 1,358 1,288 1,017 1,019 862 862 1,159 645-4161-414007 DEFERED COMPENSATION 4,495 4,662 4,951 4,722 4,888 6,448 7,163 7,163 4,310 645-4161-414008 LIFE INSURANCE 527 569 550 551 365 411 818 818 475 * SALARIES & BENEFITS 337,052 365,171 381,017 407,622 438,425 451,433 475,573 475,573 492,193

OPERATIONS & MAINTENANCE
645-4161-415000 LIABILITY INSURANCE 71,231 72,340 97,711 136,944 145,726 174,455 195,000 195,000 195,000 645-4161-416002 TRAINING 345 0 0 0 0 35 2,000 2,000 2,000 645-4161-416005 MEMBERSHIPS 155 195 132 99 147 202 1,000 1,000 1,000 645-4161-420001 ELECTRIC 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 645-4161-420003 TELEPHONE 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 645-4161-423000 LEASES 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 645-4161-425002 AUDIT 9,850 9,254 4,755 8,014 14,306 5,447 9,850 9,850 9,850 645-4161-425003 CONTRACT SERVICES 52,389 20,845 17,681 19,773 23,189 23,429 20,800 20,800 20,800 645-4161-425012 SOFTWARE 36,786 49,628 39,814 47,936 51,142 97,662 65,000 65,000 65,000 645-4161-425019 BANK/CC SERVICE CHARGES 45,234 52,869 60,740 85,413 118,447 174,991 130,000 130,000 130,000 645-4161-427001 OFFICE SUPPLIES 1,090 1,361 1,822 2,655 2,136 3,188 6,250 6,250 6,250 645-4161-427006 GENERAL SUPPLIES 2,635 3,031 796 3,833 1,601 1,627 1,500 1,500 1,500 645-4161-429000 POSTAGE 26,050 25,438 24,529 26,985 29,578 31,922 30,000 30,000 30,000 * OPERATIONS & MAINTENANCE 272,765 261,961 274,980 358,652 413,272 539,958 488,400 488,400 488,400

CAPITAL OUTLAY
645-4161-441005 MACHINERY AND EQUIPMENT 3,388 651 0 1,647 2,554 358 5,000 5,000 5,000 645-4161-441006 COMPUTER AND RELATED EQUIP 1,104 1,563 0 0 0 1,294 1,800 1,800 1,800 * CAPITAL OUTLAY 4,492 2,214 0 1,647 2,554 1,652 6,800 6,800 6,800

INTER DEPARTMENTAL CHARGES
645-4161-480003 FACILITY MAINTENANCE CHARGE 7,600 9,600 9,600 11,100 14,000 14,000 14,000 14,000 14,000 645-4161-480004 RISK MANAGEMENT CHARGE 11,478 11,478 11,478 11,478 11,478 11,478 11,478 11,478 11,478 645-4161-480005 EMPLOYEE LIABILITY CHARGE 3,586 3,586 3,586 3,586 3,586 3,586 3,586 3,586 3,586 645-4161-480006 INFORMATION TECH CHARGE 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 645-4161-480007 VEHICLE REPLACEMENT CHARGE 10,738 10,738 10,738 10,738 10,738 10,738 10,738 10,738 10,738 * INTER DEPARTMENTAL CHARGES 45,402 47,402 47,402 48,902 51,802 51,802 51,802 51,802 51,802 TOTAL 659,711 676,748 703,399 816,823 906,053 1,044,845 1,022,575 1,022,575 1,039,195 221
154
6/10/2025
WATER CAPITAL FACILITY FUND (646)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
646-1910-351100 INVESTMENT EARNINGS 42,754 46,413 31,499 31,736 51,343 83,110 22,000 40,077 22,000 646-1910-351101 UNREALIZED GAIN (LOSSES) 29,987 48,290 (26,652) (133,141) (50,804) 40,213 10,000 110,527 10,000 646-4169-371409 WATER WELLS 0 0 0 0 0 0 0 0 0
646-4169-371402 WATER LINES 349,029 152,774 532,535 60,378 300,198 411,947 265,000 265,000 265,000 646-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 421,770 247,477 537,382 (41,027) 300,737 535,270 297,000 415,604 297,000

EXPENDITURES
646-4169-442001 CAPITAL OUTLAY
CP0712 ANDERSON HOMES REIMB 0 0 4,617 1,998 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 0 0 0 0 0 5,000 0 5,000 CP1912 GROUND WATER SUSTAINABILITY 0 0 0 0 0 120,845 90,000 0 165,000 CP2015 GIS IMPLEMENTATION 0 0 0 21,643 253 0 53,104 53,104 0 CP2018 WATER MASTER PLAN UPDATE 0 0 4,038 70,716 19,036 0 27,077 27,077 0 CP2022 URBAN WATER MASTER PLAN 0 0 4,250 206 0 0 40,544 40,544 0 CP2109 VEHICLE/EQUIP SHADE STRUCTURE 0 0 0 0 0 0 25,000 25,000 0 CP2213 WELL 11 0 0 0 0 0 11,186 1,753,814 1,753,814 0
CP2221 E F ST UTILITY DESIGN 0 0 0 0 18,517 16,766 114,717 114,717 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 0 0 75,000 75,000 0 CP2503 KAUFMAN RD (GREGER - PIPELINE) 0 0 0 0 0 0 40,000 40,000 0 TOTAL EXPENDITURES 0 0 12,905 94,563 37,806 148,797 2,224,256 2,129,256 170,000 REVENUES OVER (UNDER) EXPENDITURES 421,770 247,477 524,477 (135,590) 262,931 386,473 (1,927,256) (1,713,652) 127,000 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 2,493,313 FUND BALANCE - ENDING 2,921,197 3,168,674 3,693,151 3,557,561 3,820,492 4,206,965 2,279,709 2,493,313 2,620,313 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 3,990,545 222
155
6/10/2025
AVIATION OPERATIONS FUND (657)

SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment

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 5,000 5,000 0 657-4170-350204 RENTS 131,091 134,438 172,641 227,678 208,909 181,100 190,000 190,000 190,000 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 10,000 10,000 0 657-4170-385100 FUEL SALES 171,257 315,717 338,782 314,256 448,734 442,013 300,000 300,000 300,000 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 319,796 477,281 538,521 612,373 673,316 653,893 505,750 510,914 505,750 0 EXPENDITURES - BY DIVISION 284,629 444,096 414,732 450,470 546,175 522,349 424,940 424,940 426,721 1,781

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 70,000 70,000 0 657-4170-499659 CAPITAL REPLACEMENT FUND 35,000 15,000 15,000 15,000 15,000 15,000 50,000 50,000 50,000 0 TOTAL EXPENDITURES 408,087 500,626 471,206 525,894 704,646 629,314 544,940 544,940 546,721 1,781 REVENUES OVER (UNDER) EXPENDITURES (88,291) (23,345) 67,315 86,479 (31,330) 24,579 (39,190) (34,026) (40,971) (1,781) 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 97,274 183,753 152,423 177,002 137,812 142,976 136,031 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 97,274 183,753 152,423 177,003 223
156
6/10/2025
AVIATION FUND (657) 2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

SALARIES & BENEFITS
657-4170-410000 SALARIES 15,656 16,995 16,444 17,318 16,542 14,844 16,002 16,002 16,756 657-4170-410007 OVERTIME 838 550 406 850 56 0 500 500 500 657-4170-414001 RETIREMENT 7,499 7,717 10,360 15,688 8,900 7,457 8,717 8,717 9,474 657-4170-414002 HEALTH INSURANCE 3,309 2,568 2,361 2,361 2,270 2,592 2,592 2,592 2,334 657-4170-414003 WORKERS COMPENSATION INS 672 622 640 674 778 1,959 658 658 1,318 657-4170-414004 SOCIAL SECURITY/MEDICARE 200 214 237 249 246 200 227 227 235 657-4170-414006 STATE UNEMPLOYMENT 87 87 80 64 52 45 44 44 64 657-4170-414007 DEFERED COMPENSATION 0 0 0 0 0 130 160 160 0 657-4170-414008 LIFE INSURANCE 12 12 12 13 10 10 10 10 10 * SALARIES & BENEFITS 28,273 28,765 30,540 37,217 28,854 27,237 28,910 28,910 30,691

OPERATIONS & MAINTENANCE
657-4170-415000 LIABILITY INSURANCE 5,432 9,215 12,074 14,259 10,378 11,576 11,000 11,000 11,000 657-4170-416002 TRAINING 1,644 479 0 73 819 0 1,000 1,000 1,000 657-4170-416005 MEMBERSHIPS 0 75 75 235 200 0 200 200 200 657-4170-420001 ELECTRIC 11,382 9,862 17,433 19,757 24,779 26,657 24,650 24,650 24,650 657-4170-420002 GAS 0 0 0 0 0 1,149 2,500 2,500 2,500
657-4170-420003 TELEPHONE 249 128 0 0 0 0 0 0 0
657-4170-424001 BUILDINGS 6,973 13,545 8,870 1,190 250 10,414 4,000 4,000 4,000 657-4170-424002 EQUIPMENT MAINT 129 1,069 3,205 134 10,586 4,729 10,300 10,300 10,300 657-4170-425002 AUDIT 2,979 2,750 1,448 2,440 4,286 4,187 4,000 4,000 4,000 657-4170-425003 CONTRACT SERVICES 38,834 65,944 37,933 23,655 28,677 34,435 21,700 21,700 21,700 657-4170-425011 ADVERTISING 0 0 0 95 0 0 600 600 600
657-4170-425015 LANDSCAPING 0 0 0 0 0 890 1,000 1,000 1,000 657-4170-425019 BANK/CC SERVICE CHARGES 5,310 6,856 7,275 6,700 10,607 10,589 6,000 6,000 6,000 657-4170-427001 OFFICE SUPPLIES 0 0 26 0 0 0 300 300 300 657-4170-427006 GENERAL SUPPLIES 6,669 2,058 1,765 981 8,670 4,171 7,750 7,750 7,750 657-4170-427009 WEED ABATEMENT 1,637 5,992 3,911 9,006 4,615 2,538 5,000 5,000 5,000 657-4170-427029 AIRPORT APPRECIATION 0 0 0 61 2,123 0 2,500 2,500 2,500 657-4170-427030 GASOLINE FOR RESALE 169,870 289,196 284,987 329,128 403,701 376,147 286,000 286,000 286,000 657-4170-429000 POSTAGE 358 332 300 300 600 600 500 500 500 * OPERATIONS & MAINTENANCE 251,466 407,501 379,302 408,014 510,291 488,082 389,000 389,000 389,000

CAPITAL OUTLAY
657-4170-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 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 5,200 5,200 657-4170-480004 RISK MANAGEMENT CHARGE 182 182 182 182 182 182 182 182 182 657-4170-480005 EMPLOYEE LIABILITY CHARGE 57 57 57 57 57 57 57 57 57 657-4170-480006 INFORMATION TECH CHARGE 1,200 1,200 1,200 1,500 1,500 1,500 1,500 1,500 1,500 657-4170-480007 VEHICLE REPLACEMENT CHARGE 91 91 91 0 91 91 91 91 91 657-4170-480009 FLEET MAINTENANCE CHARGE 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 7,030 7,030 TOTAL 284,629 444,096 414,732 450,470 546,175 522,349 424,940 424,940 426,721 224
157
6/10/2025
AIRPORT CAPITAL IMPROVEMENT FUND (658)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
658-1910-351100 INVESTMENT EARNINGS 34 0 0 76 81 690 0 292 0 658-4170-361200 FEDERAL GRANT 1,132,876 244,729 190,931 205,998 1,051,944 (133,633) 0 (143,099) 0 658-4170-362410 STATE GRANT 43,462 0 0 84,768 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 70,000 70,000 TOTAL REVENUES 1,266,372 289,729 235,931 360,842 1,172,025 (62,943) 70,000 (72,807) 70,000

EXPENDITURES
658-4170-442001 CAPITAL PROJECTS 317
CP1619 PAVEMENT REHAB - DESIGN 20,496 0 0 0 0 0 0 0 0
CP1715 PERIMETER FENCING - CONST #1 0 0 0 0 0 0 0 0 0
CP1716 PAVEMENT REHAB - CONSTRUCTION 956,978 370,006 988 0 0 0 0 0 0 CP1808 PERIMETER FENCING - CONST #2 366,959 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 25,274 0 CP2105 PAVEMENT MANAGEMENT PLAN 0 0 0 48,945 29,367 19,578 4,199 4,199 0 CP2202 PAVEMENT RECONSTRUCTION 0 0 0 241 1,011,391 0 223,963 0 0 TOTAL EXPENDITURES 1,346,850 372,421 193,293 128,227 1,051,945 38,539 253,436 29,473 0 REVENUES OVER (UNDER) EXPENDITURES (80,478) (82,692) 42,638 232,615 120,080 (101,482) (183,436) (102,280) 70,000 FUND BALANCE - BEGINNING 60,105 (20,373) (103,065) (60,427) 172,188 292,268 190,786 190,786 88,506 FUND BALANCE - ENDING (20,373) (103,065) (60,427) 172,188 292,268 190,786 7,350 88,506 158,506 225
158
6/10/2025
AIRPORT CAPITAL REPLACEMENT FUND (659)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
659-1910-351100 INVESTMENT EARNINGS 389 503 473 488 901 1,294 300 772 300 659-1910-351101 UNREALIZED GAIN (LOSSES) 280 660 (252) (2,536) (483) 443 200 2,062 200 659-4170-380810 DONATION 0 0 2,000 0 0 0 60,000 0 60,000 659-4170-399657 TRANSFER FROM AVIATION FUND 35,000 15,000 15,000 15,000 15,000 15,000 50,000 50,000 50,000 TOTAL REVENUES 35,669 16,163 17,221 12,952 15,418 16,737 110,500 52,834 110,500

EXPENDITURES
659-4170-442001 CAPITAL PROJECTS
CP1607 CARETAKERS QUARTERS 0 0 0 0 0 0 0 0 0
CP1609 HANGAR L-2 ROOF 0 0 0 0 0 0 0 0 0
CP1706 PILOTS LOUNGE REHAB 12,527 890 3,438 0 0 0 0 0 0 CP1902 VIEWING AREA LANDSAPING 7,630 0 0 0 0 0 0 0 0
CP1903 FUEL PUMP 19,030 0 0 0 0 0 0 0 0
CP2207 PILOTS LOUNGE EXTERIOR REHAB 0 0 0 0 20,950 0 0 0 0 CP2509 HANGAR CONCRETE APRON REPLACE 0 0 0 0 0 0 125,000 0 125,000 CP2510 HANGAR ROOF/DOOR REPAIRS 0 0 0 0 0 0 50,000 0 50,000 TOTAL EXPENDITURES 39,187 890 3,438 0 20,950 0 175,000 0 175,000 REVENUES OVER (UNDER) EXPENDITURES (3,518) 15,273 13,783 12,952 (5,532) 16,737 (64,500) 52,834 (64,500) 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 10,687 128,021 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
226
159
6/10/2025
BRIDLE RIDGE SOUTH TRAIL TRUST FUND (740)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
740-1910-351100 INVESTMENT EARNINGS 15,396 16,909 12,430 9,635 14,726 22,004 8,000 11,391 8,000 740-1910-351101 UNREALIZED GAIN (LOSSES) 16,322 19,904 (13,529) (47,374) (13,142) 16,689 4,000 32,025 4,000 740-1910-371440 DEVELOPER DEPOSITS 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 TOTAL EXPENDITURES 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 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 1,195,075 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 1,207,075 227
160
6/10/2025
CRANE/PATTERSON SIGNAL TRUST FUND (741)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
741-1910-351100 INVESTMENT EARNINGS 2,940 3,159 2,277 1,765 2,697 4,030 1,500 2,086 1,500 741-1910-351101 UNREALIZED GAIN (LOSSES) 3,117 3,608 (2,483) (8,676) (2,407) 3,056 500 5,865 500 741-1910-371440 DEVELOPER DEPOSITS 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

EXPENDITURES

OPERATIONS & MAINTENANCE
741-1910-425003 CONTRACT SERVICES 2,600 5,963 188 0 0 0 23,000 0 23,000 TOTAL EXPENDITURES 2,600 5,963 188 0 0 0 23,000 0 23,000 REVENUES OVER (UNDER) EXPENDITURES 3,457 804 (394) (6,911) 290 7,086 (21,000) 7,951 (21,000) FUND BALANCE - BEGINNING 206,578 210,035 210,839 210,445 203,534 203,824 210,910 210,910 218,861 FUND BALANCE - ENDING 210,035 210,839 210,445 203,534 203,824 210,910 189,910 218,861 197,861 228
161
6/10/2025
ANIMAL CONTROL TRUST FUND (742)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
742-1910-351100 INVESTMENT EARNINGS 493 649 527 465 926 1,413 300 687 300 742-1910-351101 UNREALIZED GAIN (LOSSES) 531 843 (503) (2,670) (1,014) 1,132 200 2,028 200 742-2160-376802 FEES 14,307 10,022 4,320 4,772 7,177 20,500 20,000 20,000 20,000 742-2160-376803 MICROCHIP 0 0 0 11,187 420 525 600 600 600 742-2160-380810 DONATIONS 6,474 4,965 5,124 12,725 12,156 11,043 12,000 12,000 12,000 0 TOTAL REVENUES 21,805 16,479 9,468 26,479 19,665 34,613 33,100 35,315 33,100

OPERATIONS & MAINTENANCE
742-2160-425003 CONTRACT SERVICES 17,477 7,443 4,644 14,255 10,779 41,370 75,000 75,000 45,000 * OPERATIONS & MAINTENANCE 17,477 7,443 4,644 14,255 10,779 41,370 75,000 75,000 45,000 TOTAL EXPENDITURES 17,477 7,443 4,644 14,255 10,779 41,370 75,000 75,000 45,000 REVENUES OVER (UNDER) EXPENDITURES 4,328 9,036 4,824 12,224 8,886 (6,757) (41,900) (39,685) (11,900) FUND BALANCE - BEGINNING 32,869 37,197 46,233 51,057 63,281 72,167 65,410 65,410 25,725 FUND BALANCE - ENDING 37,197 46,233 51,057 63,281 72,167 65,410 23,510 25,725 13,825 229
162
6/10/2025
SENIOR CENTER TRUST (744)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
744-1910-351100 INVESTMENT EARNINGS 76 103 49 35 78 234 30 169 30 744-7340-380801 DONATIONS 16,935 19,321 2,914 6,351 10,264 7,492 8,000 16,547 8,000 TOTAL REVENUES 17,011 19,424 2,963 6,386 10,342 7,726 8,030 16,716 8,030

OPERATIONS & MAINTENANCE
744-7340-425003 CONTRACT SERVICES 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 5,000 5,000 * OPERATIONS & MAINTENANCE 20,926 14,417 4,550 6,670 4,620 3,302 5,000 5,000 5,000

CAPITAL OUTLAY
744-7340-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 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 5,000 5,000 REVENUES OVER (UNDER) EXPENDITURES (3,915) 5,007 (1,587) (284) 5,722 4,424 3,030 11,716 3,030 FUND BALANCE - BEGINNING 4,072 157 5,164 3,577 3,293 9,015 13,439 13,439 25,155 FUND BALANCE - ENDING 157 5,164 3,577 3,293 9,015 13,439 16,469 25,155 28,185 230
163
6/10/2025
POLICE RANGETRUST FUND (745)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
745-1910-351100 INVESTMENT EARNINGS 362 612 517 519 272 430 200 261 200 745-2110-380812 DONATIONS 3,007 7,049 7,460 2,538 5,924 5,873 8,000 5,843 8,000 745-1910-399110 TRANSFER IN 0 0 20,000 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

OPERATIONS & MAINTENANCE
745-2110-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0

CAPITAL OUTLAY
745-2110-441003 BUILDINGS 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 * CAPITAL OUTLAY 45 0 0 56,000 0 5,209 7,000 0 7,000
TOTAL EXPENDITURES 45 0 0 56,000 0 5,209 7,000 0 7,000
REVENUES OVER (UNDER) EXPENDITURES 3,324 7,661 27,977 (52,943) 6,196 1,094 1,200 6,104 1,200 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 26,254 231
164
6/10/2025
SENIOR OUTREACH TRUST FUND (746)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
746-1910-351100 INVESTMENT EARNINGS 733 1,018 732 546 818 1,190 500 561 500 746-2110-380802 DONATIONS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 733 1,018 732 546 818 1,190 500 561 500

OPERATIONS & MAINTENANCE
746-2110-425003 CONTRACT SERVICES 30 979 212 3,325 375 1,192 3,000 3,000 3,000 746-2110-427004 GENERAL SUPPLIES 499 1,371 311 0 0 6,104 4,000 4,000 4,000 * OPERATIONS & MAINTENANCE 529 2,350 523 3,325 375 7,296 7,000 7,000 7,000 TOTAL EXPENDITURES 529 2,350 523 3,325 375 7,296 7,000 7,000 7,000 REVENUES OVER (UNDER) EXPENDITURES 204 (1,332) 209 (2,779) 443 (6,106) (6,500) (6,439) (6,500) FUND BALANCE - BEGINNING 67,421 67,625 66,293 66,502 63,723 64,166 58,060 58,060 51,621 FUND BALANCE - ENDING 67,625 66,293 66,502 63,723 64,166 58,060 51,560 51,621 45,121 232
165
6/10/2025
POLICE EQUESTRIAN UNIT FUND (747)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
747-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
747-2110-380813 Donations 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 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
* OPERATIONS & MAINTENANCE 0 478 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 478 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 (478) 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 1,012 233
166
6/10/2025
SENIOR HOUSING AGENCY FUND (769)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
769-1910-351100 INVESTMENT EARNINGS 220 312 229 174 272 406 150 150 0 TOTAL REVENUES 220 312 229 174 272 406 150 150 0

SENIOR HOUSING

OPERATIONS & MAINTENANCE
769-1910-425032 SENIOR HOUSING SUBSIDY 0 0 0 0 0 21,999 21,999 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 21,999 21,999 0
REVENUES OVER (UNDER) EXPENDITURES 220 312 229 174 272 406 (21,849) (21,849) 0 FUND BALANCE - BEGINNING 20,236 20,456 20,768 20,997 21,171 21,443 21,849 21,849 0 FUND BALANCE - ENDING 20,456 20,768 20,997 21,171 21,443 21,849 0 0 0 234
167
6/10/2025
BRIDLE RIDGE CFD 2003-2 AGENCY FUND (790)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
790-1910-351100 INVESTMENT EARNINGS 5,824 5,969 1,932 1,790 7,024 17,617 1,200 8,495 1,200 790-1910-351101 UNREALIZED GAIN (LOSSES) 4,346 4,723 (3,310) (12,170) (3,269) 4,223 200 8,187 200 790-8270-328101 ANNUAL ASSESSMENTS 295,679 293,765 298,323 294,033 289,778 291,971 295,796 295,796 295,796 790-8270-328102 PREPAYMENT/PAYOFF 0 0 0 0 0 0 0 0 0
790-8270-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 305,849 304,457 296,945 283,653 293,533 313,811 297,196 312,478 297,196

EXPENDITURES

OPERATIONS & MAINTENANCE
790-8270-425003 CONTRACT SERVICES 3,983 4,130 4,185 5,535 4,334 3,400 5,000 2,700 5,000 790-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 3,750 7,500 * OPERATIONS & MAINTENANCE 11,483 11,630 11,685 13,035 11,834 10,900 12,500 6,450 12,500

DEBT SERVICE
790-8270-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0
790-8270-451001 PRINCIPAL 130,000 135,000 140,000 150,000 155,000 160,000 170,000 170,000 180,000 790-8270-451002 INTEREST 151,965 145,459 138,708 131,587 124,100 116,367 108,266 108,266 99,673 * DEBT SERVICE 281,965 280,459 278,708 281,587 279,100 276,367 278,266 278,266 279,673 EXPENDITURES 293,448 292,089 290,393 294,622 290,934 287,267 290,766 284,716 292,173 REVENUES OVER (UNDER) EXPENDITURES 12,401 12,368 6,552 (10,969) 2,599 26,544 6,430 27,762 5,023 FUND BALANCE - BEGINNING 539,600 552,001 564,369 570,921 559,952 562,551 589,095 589,095 616,857 FUND BALANCE - ENDING 552,001 564,369 570,921 559,952 562,551 589,095 595,525 616,857 621,880 235
168
6/10/2025
BRIDLE RIDGE CFD 2004-1 AGENCY FUND (791)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
791-1910-351100 INVESTMENT EARNINGS 880 1,978 626 589 2,194 5,891 400 4,059 400 791-1910-351101 UNREALIZED GAIN (LOSSES) 1,137 2,088 (1,258) (4,324) (675) 1,384 50 2,872 50 791-8270-328101 ANNUAL ASSESSMENTS 118,315 120,267 117,953 120,254 116,747 118,935 118,500 118,500 118,500 791-8270-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 120,332 124,333 117,321 116,519 118,266 126,210 118,950 125,431 118,950

EXPENDITURES

OPERATIONS & MAINTENANCE
791-8270-425003 CONTRACT SERVICES 3,983 4,020 4,130 5,480 4,273 3,340 5,000 2,700 5,000 791-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 3,750 7,500 * OPERATIONS & MAINTENANCE 11,483 11,520 11,630 12,980 11,773 10,840 12,500 6,450 12,500

DEBT SERVICE
791-8270-451001 PRINCIPAL 45,000 50,000 55,000 55,000 60,000 60,000 65,000 65,000 65,000 791-8270-451002 INTEREST 57,698 55,370 52,798 50,103 47,285 44,345 41,283 41,283 38,098 * DEBT SERVICE 102,698 105,370 107,798 105,103 107,285 104,345 106,283 106,283 103,098 EXPENDITURES 114,181 116,890 119,428 118,083 119,058 115,185 118,783 112,733 115,598 REVENUES OVER (UNDER) EXPENDITURES 6,151 7,443 (2,107) (1,564) (792) 11,025 167 12,698 3,352 FUND BALANCE - BEGINNING 193,766 199,917 207,360 205,253 203,689 202,897 213,922 213,922 226,620 FUND BALANCE - ENDING 199,917 207,360 205,253 203,689 202,897 213,922 214,089 226,620 229,972 236
169
6/10/2025
BRIDLE RIDGE CFD 2005-1 AGENCY FUND (792)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

REVENUES
792-1910-351100 INVESTMENT EARNINGS 6,672 4,262 1,344 1,260 4,857 13,879 1,000 5,878 1,000 792-1910-351101 UNREALIZED GAIN (LOSSES) 2,985 3,638 (2,479) (8,762) (1,866) 2,963 150 6,185 150 792-8270-328101 ANNUAL ASSESSMENTS 233,502 229,856 228,614 230,983 230,297 234,409 234,955 234,955 234,955 TOTAL REVENUES 243,159 237,756 227,479 223,481 233,288 251,251 236,105 247,018 236,105

EXPENDITURES

OPERATIONS & MAINTENANCE
792-8270-425003 CONTRACT SERVICES 3,983 4,075 4,075 5,425 4,317 3,384 5,500 2,700 5,500 792-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 3,750 7,500 * OPERATIONS & MAINTENANCE 11,483 11,575 11,575 12,925 11,817 10,884 13,000 6,450 13,000

DEBT SERVICE
792-8270-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0
792-8270-451001 PRINCIPAL 95,000 105,000 105,000 110,000 115,000 120,000 130,000 130,000 135,000 792-8270-451002 INTEREST 120,111 115,531 110,721 105,798 100,645 95,264 88,853 88,853 82,784 * DEBT SERVICE 215,111 220,531 215,721 215,798 215,645 215,264 218,853 218,853 217,784 EXPENDITURES 226,594 232,106 227,296 228,723 227,462 226,148 231,853 225,303 230,784 REVENUES OVER (UNDER) EXPENDITURES 16,565 5,650 183 (5,242) 5,826 25,103 4,252 21,715 5,321 FUND BALANCE - BEGINNING 416,889 433,454 439,104 439,287 434,045 439,871 464,974 464,974 486,689 FUND BALANCE - ENDING 433,454 439,104 439,287 434,045 439,871 464,974 469,226 486,689 492,010 237
170
6/10/2025
REFUSE COLLECTION TRUST FUND (799)
2025-26 2025-26
Proposed 2024-25 Proposed
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Preliminary Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget

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 3,280,000 3,280,000 TOTAL REVENUES 2,021,290 2,130,246 2,184,600 2,660,095 3,276,769 3,329,255 3,280,000 3,280,000 3,280,000 799-8280-425003 CONTRACT SERVICE 2,050,192 2,108,483 2,163,517 2,571,800 3,280,876 3,367,154 3,280,000 3,280,000 3,280,000 TOTAL EXPENDITURES 2,050,192 2,108,483 2,163,517 2,571,800 3,280,876 3,367,154 3,280,000 3,280,000 3,280,000 REVENUES OVER (UNDER) EXPENDITURES (28,902) 21,763 21,083 88,295 (4,107) (37,899) 0 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 212,151 233,914 254,997 343,292 339,185 301,286 301,286 301,286 301,286 238
171

CITY OF OAKDALE

CITY COUNCIL STAFF REPORT
Meeting Date: June 16, 2025
To: Mayor Bairos and Members of the City Council
From: Jenny Thompson, Management Analyst
Reviewed by: Jeff Gravel, Public Services Director
Subject: Consideration of a Resolution of the City of Oakdale City Council Approving and Authorizing Execution of a
Reimbursement Agreement for the Saddlewood Subdivision
Project for Streets, Water, and Storm Drainage Improvements Constructed by SB Builders, LLC, and for Prepayment of the Project’s Parks & Recreation Fees.

I. BACKGROUND
SB Builders, LLC is developing the Saddlewood Subdivision, consisting of 157 singlefamily residential lots on 21.92 acres on Crane Road, between F Street to the south and Naturewood Drive to the north. The project is located within the Crane Crossing Specific Plan (CCSP). Resolution 2022-10 and 2022-11 of the City of Oakdale Planning Commission approved Vesting Tentative Subdivision Map No. 2021-36 and 2021-40 on July 6, 2022.

Location:

AGENDA ITEM 11.2
239

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Saddlewood Subdivision Project Reimbursement
MEETING DATE: June 16, 2025
Saddlewood Subdivision Layout:

II. DISCUSSION
As a condition of approval, SB Builders, LLC (also known as Florsheim Homes) is required to construct and oversize certain public improvements which are eligible for reimbursement from the City. The attached Reimbursement Agreement specifies the reimbursement that will be provided to SB Builders for streets, water, and storm drainage improvements installed by the developer. Under the Reimbursement Agreement, SB Builders will receive a total of $574,872 in reimbursement, with $219,988 coming from the City’s Streets Capital Facilities Fund Fees (CFF Fees) account (plus 50% for soft costs and contingency), $37,650 coming from the City’s Storm Drainage CFF Fee account (plus 50% for soft costs and contingency), and $188,425 coming from the Crane Crossing Plan Area Fee account for the water improvements.

Of note, a portion of the project is located in the “West F Street / Highway 108 Benefit District” (Benefit District). The Benefit District was formed on September 4, 2012 by the City Council for the purpose of reimbursing FCB Homes for oversizing public improvements during this time. The improvements installed by FCB Homes cost over approximately $7 million. In connection with the Benefit District, the City and FCB Homes entered into a Reimbursement Agreement dated September 5, 2012, committing CFF Fees to FCB Homes. Therefore, the reimbursement to SB Builders has been structured to ensure that the City meets its reimbursement obligations to FCB Homes for improvements built back around 2012, while also providing future reimbursement to SB Builders for their improvements.

In addition, the conditions of approval for the Saddlewood Subdivision Project included improvement obligations for Fish Park. However, due to long lead times on some of these items, such as the restroom and shade structures, and the prior 240

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Saddlewood Subdivision Project Reimbursement
MEETING DATE: June 16, 2025
improvements made to the park by the City, the conditions have been modified in the Reimbursement Agreement. Instead of the developer installing the improvements, the developer will prepay the Parks and Recreation CFF Fees so that the City can get the project started without delaying occupancy for the developer. The total amount that SB Builders will be prepaying in Parks & Recreation CFF Fees is $524,500.00 This should cover the cost of a new, double-hole restroom, improvements to the existing basketball court, including resurfacing and installation of two light poles with court lights, and shade structures being installed over the picnic area north of the playground, the small slide playground and the large slide playground.

III. FISCAL IMPACT
The reimbursable work for streets will be provided from Streets CFF Fees collected by the City from parcels located outside of the Benefit District, outside of the East F Street Corridor Specific Plan, and outside of the Sierra Pointe Specific Plan (referred to as the “Reimbursement Area” in the Reimbursement Agreement). Up to 55% of the Street CFF Fees within this area will be available for reimbursement to the developer.

The reimbursement for work involving water will be provided from Crane Crossing Plan Area Fees collected, which are new fees that were established and approved by the City Council on April 21, 2025 by Resolution 2025-033.

Reimbursement for work involving storm drainage will be provided by Storm Drainage CFF Fees collected from the Reimbursement Area. Up to 55% of Storm Drainage CFF Fees collected by the City within this area will be available to the developer for reimbursement.

The developer will receive quarterly payments from the City based on the CFF Fees and PAF Fees available for reimbursement. The pre-payment of the Parks & Recreation CFF Fees will be reimbursed quarterly based on the Parks & Recreation CFF Fees collected from the Project as building permits are pulled.

SB Builders, LLC has deposited funds into a City-administered account to facilitate the development of infrastructure for the Saddlewood Subdivision within the Crane Crossing Specific Plan (CCSP). These funds remain in the account until such time that either SB Builders constructs an additional subdivision within the CCSP, in which case their deposits will be credited toward their required development fees, or a new developer initiates a project within the same plan area. In the latter case, the new developer will pay the applicable fees to the City, and the appropriate share will be reimbursed to SB Builders. This arrangement reflects the fact that SB Builders has already installed oversized infrastructure designed to accommodate the full buildout of the CCSP. As such, SB Builders should not be responsible for covering the full cost of the oversized improvements unless they alone develop the entire area. This reimbursement framework ensures an equitable cost-sharing mechanism where all benefiting developers contribute their fair share to the infrastructure costs, thus supporting balanced growth and fiscal responsibility within the plan area. The City is 241

CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Saddlewood Subdivision Project Reimbursement
MEETING DATE: June 16, 2025
a “pass through” of fees collected and reimbursements made to the installing developer. The General Fund will not be impacted in any way by these reimbursements. Reimbursement only occurs if fees are paid and building permits are issued.

IV. RECOMMENDATION
Staff recommends that the City Council adopt the Resolution approving and authorizing execution of the attached reimbursement agreement for the Saddlewood Subdivision Project for streets, water, and storm drainage improvements constructed by SB Builders, LLC, and for prepayment of the Parks & Recreation CFF Fees for the project.

V. ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-___
Attachment B: Saddlewood Subdivision Project Reimbursement Agreement 242

IN THE CITY COUNCIL

OF THE CITY OF OAKDALE

STATE OF CALIFORNIA
RESOLUTION 2025-___

A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL APPROVING AND

AUTHORIZING EXECUTION OF A REIMBURSEMENT AGREEMENT FOR THE

SADDLEWOOD SUBDIVISION PROJECT FOR STREETS, WATER, AND STORM DRAINAGE

IMPROVEMENTS CONSTRUCTED BY SB BUILDERS, LLC, AND FOR PREPAYMENT OF THE PROJECT’S PARKS AND RECREATION FEES
WHEREAS, SB Builders, LLC is developing the Saddlewood Subdivision (Project), being 157 single-family residential lots on 21.92 acres on Crane Road, between F Street to the south and Naturewood Drive to the north, which is located within the Crane Crossing Specific Plan (CCSP).

Resolution 2022-10 and 2022-11 of the City of Oakdale Planning Commission approved Vesting Tentative Subdivision Map No. 2021-36 and 2021-40 on July 6, 2022; and WHEREAS, the Project includes public improvements consisting of sewer, water, storm drain, pavement, curb, gutter, sidewalk, streetlights, landscaping, Class I bike path and signage; and WHEREAS, certain roadway, water, and storm drainage improvements are eligible for reimbursement from the City’s Capital Facilities Fund (CFF Fees) Program and CCSP Plan Area Fee Program; and
WHEREAS, the Reimbursement Agreement establishes the terms and conditions for the reimbursement of costs incurred by the developer in constructing the oversized improvements; and
WHEREAS, the developer and the City also seek to modify the conditions of approval relating to the project improvement obligations for Fish Park, by having the developer prepay the Parks & Recreation CFF Fees for the Project; and
WHEREAS, there is no impact to the General Fund for the reimbursements as $219,988 will be funded by Streets Capital Facilities Fund 344 (plus 50% for soft costs and contingency), $37,650 will be funded by Storm Capital Facility Fund 349 (plus 50% for soft costs and contingency), and $188,415 will be funded by CCSP Water Plan Area Fee Funds; and WHEREAS, the reimbursement amount, issued every quarter to the developer, will be limited to fees collected by the City within the reimbursement area, per the associated reimbursement agreement.

NOW, THEREFORE, BE IT RESOLVED, that the CITY COUNCIL of the CITY OF OAKDALE does hereby approve and authorize execution of the Reimbursement Agreement for the Saddlewood Subdivision Project for streets, water, and storm drainage improvements constructed by SB Builders, LLC, and for prepayment of the project’s park and recreation fees.

THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 16th DAY OF JUNE, 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
243

REIMBURSEMENT AGREEMENT

CRANE CROSSING SPECIFIC PLAN (SOUTHERN AREA)
NAME OF PROJECT:

PROPERTY:

Saddlewood Subdivision
(referred to as the “Project”)
Saddlewood Final Map Units 1, 2, and 3
(collectively, the “Saddlewood Properties”)
NAME OF PROPERTY OWNER/APPLICANT: SB Builders, LLC
(referred to as “Developer”)
PROJECT APPROVAL(S): VTSM No. 2021-36 and 2021-40
(referred to as the “Project Approvals”)
This REIMBURSEMENT AGREEMENT (“Agreement”) is made by and between the CITY OF OAKDALE, a California municipal corporation (“City”), and SB BUILDERS, LLC, a California limited liability company, a California Corporation (“Developer”), made effective as of ___________________________________ (“Effective Date”). City and Developer may each individually be referred to as a “Party” or collectively as the “Parties.” There are no other parties to this Agreement.

RECITALS
A. Developer has received approvals to develop parcels of land located in City, as more fully described in Exhibit A attached hereto (the “Saddlewood Properties”).

B. As part of the Project, Developer is required to construct and oversize certain public improvements which are eligible for reimbursement from City, as further described in Exhibit B attached hereto (“Improvements”).

C. The Project is located in the southern area of the Crane Crossing Specific Plan (“Specific Plan”).

D. The Project is subject to the Plan Area Fees adopted for the southern area of the Specific Plan (“PAF Fees”), and also citywide Capital Facilities Fees (“CFF Fees”) charged to new development.

E. On September 4, 2012, the City Council formed a local benefit district (by Resolution No. 2012-142), for the purpose of reimbursing “FCB Homes” for oversizing certain public improvements (“Benefit District”). The Benefit District is described and depicted in Exhibit C attached hereto. In connection with the Benefit District, City and FCB Homes entered into a Reimbursement Agreement dated September 5, 2012 (“FCB Reimbursement Agreement”) committing certain CFF Fees to FCB Homes.

F. A portion of the Saddlewood Properties is located within the Benefit District, which is further described and identified as Saddlewood Unit 1 and Saddlewood Unit 3 in Exhibit C.

Saddlewood Unit 2 is not included in the Benefit District and therefore has no payment obligation pursuant to the Benefit District.
244
Reimbursement Agreement
Saddlewood Subdivision