CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, November 3, 2025 6:30 PM City Council Chambers
Welcome to your City of Oakdale City Council Meeting
Mayor Cherilyn Bairos
Council Member Kayleigh Gilbert Council Member Jarod Pitassi Council Member Jeff Kettering Vacant Seat
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 – 6:30 p.m.
2. City Council Members Present/Absent
3. Pledge of Allegiance
4. Invocation Provided by Jeff Cavanaugh of Calvary Chapel Oakdale
5. Presentations/Acknowledgements
6. Additions / Deletions to the Agenda.
7. Public Comments
Pursuant to Government Code section 54954.3, the City Council may adopt reasonable regulations to ensure that the business on the agenda can be conducted, therefore all members of the public will be given 3 minutes for their public comments. Individuals may not defer their time to another person. A maximum of 30 minutes will be allotted for general public comment. For agenda items, a maximum of 30 minutes will be allotted for public comment on each specific agenda item. California law prohibits the City Council from taking action on any matter that is not on the posted agenda unless it is determined to be an emergency by the Council. All items will be referred to staff for follow-up and/or placed on a future agenda.
8. Appointment to Boards, Commissions, Committees
9. City Council Consent Agenda
The consent agenda is comprised of Items 9.1 through 9.9 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 October 20, 2025.
9.2 Receive and file the Warrant List for the period October 14, 2025 - October 27, 2025.
9.3 Waive all readings of Ordinances and Resolutions, except by Title.
9.4 Adopt a Resolution Declaring 2002 Hi-Tech International Fire Engine, Vehicle Identification Number 1HTSDADRA42H380267 as Surplus and Authorizing the Fire Engine to be Disposed of in a Manner Approved by the City Manager and Consistent with City Policy.
1 CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
Monday, November 3, 2025
Next City Council Resolution: 2025-104 Next Ordinance: 1297
9.5 Second Reading of Ordinance 1296 Amending Chapter 12 of the Oakdale Municipal Code to Adopt the 2025 Fire Code with Local Amendments and Removing Section 7- 22 Automatic Fire Extinguishing Systems from Chapter 7 Building Codes, Administration and Enforcements and Systems Development Charges.
9.6 Authorize Closure of City Hall, Finance and the Public Services Corporation Yard on Wednesday, December 24, 2025 and Wednesday, December 31, 2025.
9.7 Adopt a Resolution Authorizing the City Manager to Reject Construction Bids Received October 2, 2025 for the Well 11 Test Hole & Production Well Project CP2213
9.8 Adopt a Resolution Authorizing the City Manager to Reject Construction Bids Received October 2, 2025 for the Well 12 Test Hole & Production Well Project CP2406.
9.9 Adopt a Resolution Authorizing the City Manager to Enter into and Continue a Professional Services Agreement for Land Use Planning Services with JB Anderson Land Use Planning (JBAP) in the Amount of $6,250 a Month to be Funded from Development Services Fund 120 Planning, 120-3110-410013.
10. Public Hearings
11. Staff Reports
11.1 Consider a Resolution Approving the Final Budget for Fiscal Year 2025-2026.
11.2 Consider a Resolution Authorizing the Purchase of One 2025 Bandit Intimidator 12XP Wood Chipper from Cal-Line Equipment in the Amount of $62,438.74 to be Funded by Street Fund 110, Parks Replacement Fund 549, Sewer Capital Replacement Fund 621, Water Capital Replacement Fund 644 and Surplus One 1996 Brush Bandit Wood Chipper.
11.3 Consider a Resolution Authorizing the Purchase of Two 2026 Chevrolet Silverado 1500 Trucks from Steve’s Chevrolet, Two 2026 Ford Maverick XLT Trucks from Haidlen Ford in the Amount of $139,247.86 to be Funded Equally $69,623.93 by Sewer Capital Replacement Fund 621 and $69.623.93 from Water Capital Replacement Fund 644 and to Declare One 2000 Chevrolet 3500, One 2002 Dodge Ram 1500, One 2007 Ford F-150 and One 2002 Chevrolet 1500 as Surplus.
12. City Manager’s Report
12.1 Stanley Wakefield Wilderness Area - Recent Wildlife Update
13. City Council Items
14. Adjournment
The next Regular meeting of the Oakdale City Council will be held on November 17, 2025 at 6:30 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). 2 CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
Monday, November 3, 2025
Next City Council Resolution: 2025-104 Next Ordinance: 1297 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 or at www.oakdalegov.com.
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, November 3, 2025 at the City Council Chambers, 277 North Second Avenue, Oakdale, CA, 95361 on October 30, 2025.
Dated: October 30, 2025 /s/ Colleen Andersen
Colleen Andersen, Deputy City Clerk
Council Services and Legislative Records Manager
3 CITY OF OAKDALE CITY COUNCIL
REGULAR MEETING MINUTES
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, October 20, 2025 6:30 PM City Council Chambers
1. CALL TO ORDER:
Mayor Bairos called the meeting to order at 6:30 p.m.
2. COUNCIL MEMBERS PRESENT/ABSENT:
Present: Mayor Cherilyn Bairos
Council Member Kayleigh Gilbert
Council Member Jeff Kettering
Council Member Jarod Pitassi
3. Pledge of Allegiance
Mayor Bairos led the pledge of allegiance.
4. Invocation
Henry Raven of Sierra Foothills Community Church provided the invocation.
5. Presentations/Acknowledgements
6. Additions / Deletions
7. Public Comments
Mayor Bairos opened public comment. There being no public comment, Mayor Bairos closed public comment.
8. Appointment to Boards, Commissions, Committees
9. City Council Consent Agenda
The consent agenda is comprised of Items 9.1 through 9.9. 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 October 6, 2025.
9.2 Receive and file the Warrant List for the period September 29, 2025 - October 13, 2025.
9.3 Waive all readings of Ordinances and Resolutions, except by Title.
9.4 Adopt a Resolution Authorizing Acceptance of the Odessa & Mark Court Improvement Project CP2522 in the Amount of $791,067.98 and Authorize the Filing of a Notice of Completion.
9.5 Adopt a Resolution Authorizing Acceptance of the North 7th Avenue Improvement Project CP2505 in the Amount of $226,538.41 and Authorize the Filing of a Notice of Completion.
9.6 Reject Claim for Damages by Mariano Acosta.
9.7 Reject Claim for Damages by Careli Galvan.
AGENDA ITEM 9.1
4 CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Monday, October 20 2025
Next City Council Resolution: 2025-098 Next Ordinance: 1296
9.8 Reject Claim for Damages by Grady Williams.
9.9 Adopt a Resolution Accepting the Saddlewood Residential Subdivision Public Improvements and Authorizing the Filing of a Notice of Completion.
MOTION
To approve Items 9.1 through 9.9 on the City of Oakdale City Council October 20, 2025, Consent Agenda.
Moved by Council Member Kettering, and seconded by Council Member Gilbert PASSED this 20th day of October 2025, by the following vote:
AYES: COUNCIL MEMBERS: Kettering, Gilbert, Pitassi, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
10. Public Hearings
10.1 Introduction and Waive the First Reading of an Ordinance Amending Chapter 12 of the Oakdale Municipal Code to Adopt the 2025 Fire Code with Local Amendments and Removing Section 7-22 Automatic Fire Extinguishing Systems from Chapter 7 Building Codes, Administration and Enforcements and Systems Development Charges.
Chief Bickle 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.
MOTION
Introduce and Waive the First Reading of an Ordinance amending Chapter 12 of the Oakdale Municipal Code to adopt the 2025 Fire Code with local amendments and removing Section 7-22 Automatic Fire Extinguishing Systems from Chapter 7 Building Codes, Administration and Enforcements and Systems Development Charges.
Moved by Council Member Kettering and seconded by Council Member Pitassi, PASSED this 20th day of October, by the following vote:
AYES: COUNCIL MEMBERS: Kettering, Pitassi, Gilbert, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS: None (0)
Motion carried 4/0 by City Council roll call vote.
5 CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Monday, October 20 2025
Next City Council Resolution: 2025-098 Next Ordinance: 1296
11. Staff Reports
11.1 Consider a Resolution Authorizing an Airport Hangar Lease Rate Increase with Continuous Annual CPI (Consumer Price Index) Increases for City-Owned T-Hangars, Private Owned Hangars, Land Leases and Tie Downs.
Senior Engineering Technician/Airport Manager Hendon provided a PowerPoint Presentation.
Staff responded to questions from the City Council.
Mayor Bairos opened the item for public comment.
Fred Smith stated he has a hangar at the Oakdale Airport and is in favor of the increase.
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 2025-101, authorizing an Airport Hangar Lease Rate Increase with continuous Annual CPI (Consumer Price Index) increases for CityOwned T-Hangars, Private Owned Hangars, Land Leases and Tie Downs.
Moved by Council Member Gilbert and seconded by Council Member Pitassi, PASSED this 20th day of October, by the following vote:
AYES: COUNCIL MEMBERS: Gilbert, Pitassi, Kettering, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS: None (0)
Motion carried 4/0 by City Council roll call vote.
11.2 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.
Lieutenant Vanderheiden 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 2025-102, authorizing acceptance of new applications 6 CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Monday, October 20 2025
Next City Council Resolution: 2025-098 Next Ordinance: 1296 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.
Moved by Council Member Gilbert and seconded by Council Member Kettering, PASSED this 20th day of October, by the following vote:
AYES: COUNCIL MEMBERS: Gilbert, Kettering, Pitassi, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS: None (0)
Motion carried 4/0 by City Council roll call vote.
11.3 Consider a Resolution Allocating $25,000 from Fund 245 Economic Development to Opportunity Stanislaus for Participation in the VOLT Institute Program. In Return, the City will Receive a $15,000 Credit Toward VOLT Courses, which will be Administered by City Staff as a Scholarship Program to Support Qualified Oakdale Residents in Attending VOLT Training Programs.
City Manager Ramar a PowerPoint Presentation.
Dave White, Opportunity Stanislaus provided summary of the program.
Staff responded to questions from the City Council.
Mayor Bairos opened the item for public comment. There being no 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 2025-103, allocating $25,000 from Fund 245 Economic Development to Opportunity Stanislaus for participation in the VOLT Institute Program.
In return, the City will receive a $15,000 credit toward VOLT courses, which will be administered by City staff as a scholarship program to support qualified Oakdale residents in attending VOLT training programs.
Moved by Council Member Gilbert and seconded by Council Member Pitassi, PASSED this 20th day of October, by the following vote:
AYES: COUNCIL MEMBERS: Gilbert, Pitassi, Kettering, Bairos (4) NOES: COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: None (0)
ABSTAINED: COUNCIL MEMBERS: None (0)
Motion carried 4/0 by City Council roll call vote.
12. City Manager’s Report
12.1 October Department Reports
7 CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Monday, October 20 2025
Next City Council Resolution: 2025-098 Next Ordinance: 1296 City Manager Ramar reported that the City will be moving the Special City Council meeting for the candidate interviews from November 3, 2025 to November 12, 2025 at 5:00 p.m.
13. City Council Items
Council Member Kettering congratulated Oakdale High School on the win again Central Catholic
Council Member Gilbert reported achievements that the Oakdale Band, Drumline and Cologuard had at a recent competition in Santa Cruz.
Mayor Bairos announced Veterans Day Parade and Ceremony is Tuesday, November 11th .
14. Adjournment
The next Regular meeting of the Oakdale City Council will be held November 3, 2025 at 6:30 p.m. in the Council Chambers. There being no further business, Mayor Bairos adjourned the meeting at 7:12 p.m.
ATTEST: APPROVED:
Colleen Andersen, Deputy City Clerk Cherilyn Bairos, Mayor 8 Amount
Vendor 01197 - ALLPRO PEST SERVICES Total: 645
10/14/2025 63774 ALLPRO PEST SERVICES 158444 110-2160-425003 ALLPRO PEST - 9800 LIBERINI A 38 10/14/2025 63774 ALLPRO PEST SERVICES 158444 110-2161-425003 ALLPRO PEST - 9800 LIBERINI A 3810/14/2025 63774 ALLPRO PEST SERVICES 158444 110-2162-425003 ALLPRO PEST - 9800 LIBERINI A 1910/14/2025 63763 ALLPRO PEST SERVICES 158444 117-7430-425003 ALLPRO - 555 N 3RD AVE. 9010/14/2025 63767 ALLPRO PEST SERVICES 158444 117-7440-425003 ALLPRO - 450 E A ST. 4510/14/2025 63757 ALLPRO PEST SERVICES 158444 110-7413-425003 ALLPRO - 285 N THIRD AVE 7510/14/2025 63758 ALLPRO PEST SERVICES 158444 110-7413-425003 ALLPRO - 280 N 3RD AVE 7010/14/2025 63739 ALLPRO PEST SERVICES 158444 110-7413-425003 ALLPRO - 455 S FIFTH AVE. 7010/14/2025 63742 ALLPRO PEST SERVICES 158444 110-7413-425003 ALLPRO - 445 N YOSEMITE AVE 7510/14/2025 63747 ALLPRO PEST SERVICES 158444 117-7460-425003 ALLPRO - 110 S 2ND AVE 5009/12/2025 SIN046197 ALL TRAFFIC SOLUTIONS 158443 110-2110-425003 TRAFFIC REPORTING IMAGE M 1500 Vendor 01055 - ALL TRAFFIC SOLUTIONS Total: 1500
Vendor: 01197 - ALLPRO PEST SERVICES10/14/2025 63734 ALLPRO PEST SERVICES 158444 118-7390-425003 ALLPRO - 750 WARNERVILLE R 75 09/26/2025 140888 ABS DIRECT INC. 158442 645-4161-425003 ABS - LATE NOTICES 206.1809/26/2025 140888 ABS DIRECT INC. 158442 645-4161-429000 ABS - LATE NOTICES 373.73 Vendor 504 - ABS DIRECT INC. Total: 1159.82
Vendor: 01055 - ALL TRAFFIC SOLUTIONS
Vendor 01485 - 1ST SECURITY AND SOUND Total: 929.55
Vendor: 504 - ABS DIRECT INC.09/26/2025 140888 ABS DIRECT INC. 158442 622-4153-425003 ABS - LATE NOTICES 206.1809/26/2025 140888 ABS DIRECT INC. 158442 622-4153-429000 ABS - LATE NOTICES 373.7310/01/2025 0266881 1ST SECURITY AND SOUND 158441 110-2160-425003 1ST SECURITY - ANIMAL SHELT 119.89 10/01/2025 0266881 1ST SECURITY AND SOUND 158441 110-2161-425003 1ST SECURITY - ANIMAL SHELT 119.8910/01/2025 0266881 1ST SECURITY AND SOUND 158441 110-2162-425003 1ST SECURITY - ANIMAL SHELT 59.93 10/01/2025 0266491 1ST SECURITY AND SOUND 158441 117-7440-425003 1ST SECURITY - SENIOR CENTE 255 10/01/2025 0266558 1ST SECURITY AND SOUND 158441 117-7460-425003 1ST SECURITY - COMMUNITY C 22510/01/2025 0266881 1ST SECURITY AND SOUND 158441 110-2140-427010 1ST SECURITY - ANIMAL SHELT 149.84 10/14/2025 ALICIA R. SANCHEZ - P28860 OALICIA R. SANCHEZ 158440 631-4180-340200 ALICIA R. SANCHEZ - OVERPAY 50 10/15/2025 OAKDALE EQUINE RESCUE REFOAKDALE EQUINE RESCUE 158439 117-222-0700 OAKDALE EQUINE RESCUE REF 63 Vendor 9999999 - * Total: 467.25
Vendor: 01485 - 1ST SECURITY AND SOUND10/14/2025 RAMAR, JERRY 10/7-10/10 RAMAR, JERRY 158438 110-1110-416001 RAMAR, JERRY REIMBURSEME 1172.99 Vendor 5555555 - * Total: 2692.54
Vendor: 9999999 - *09/26/2025 MONKEY'S SMOG CENTER MONKEY'S SMOG CENTER 158434 120-3110-427006 MONKEY'S SMOG CENTER - RE 354.25 09/09/2025 TERRY, BRIAN PER DIEM 10/27TERRY, BRIAN 158437 110-2110-416003 TERRY, BRIAN PER DIEM 10/27 680 09/24/2025 GODFREY, PHILLIP EXAM 9/18 GODFREY, PHILLIP 158435 622-4151-416002 GODFREY, PHILLIP - EXAM FEE 319.55 10/14/2025 FALCONI, MADYSON 9/8-9/19 FALCONI, MADYSON 158433 110-2110-416003 FALCONI, MADYSON 9/8-9/19 180
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item)Vendor: 5555555 - *09/09/2025 HALVORSON, ANDREW PER DIHALVORSON, ANDREW 158436 110-2110-416003 HALVORSON, ANDREW PER DI 340 1 of 13
AGENDA ITEM 9.2
9 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 10/10/2025 5104847-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 40 10/10/2025 5104848-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 10/10/2025 5104849-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104844-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104845-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104846-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/06/2025 5104080-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 32010/01/2025 5103580-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 41 10/02/2025 5103707-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 4110/03/2025 5103861-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 176 08/08/2025 5084582-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084583-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084584-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 40 08/08/2025 5084579-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 08/08/2025 5084580-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084581-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084576-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084577-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 40 08/08/2025 5084578-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 08/08/2025 5084573-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084574-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084575-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084570-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 40 08/08/2025 5084571-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 08/08/2025 5084572-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084567-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084568-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084569-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084564-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084565-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084566-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084561-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084562-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084563-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 40 08/08/2025 5084558-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 08/08/2025 5084559-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084560-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10008/08/2025 5084555-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 40 08/08/2025 5084556-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 08/08/2025 5084557-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100Vendor: 1469 - ALPHA ANALYTICAL LABORATORIES INC.08/06/2025 5084298-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 17608/08/2025 5084554-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 1 of 13
10 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 259 - AT&T Total: 866.25
10/07/2025 OCTOBER 2025 AT&T 158449 645-4160-420003 248134-87506048 4.3 Vendor 1070 - AT&T Total: 35.84
Vendor: 259 - AT&T10/16/2025 SB306524 AT&T 158451 110-2110-420003 AT & T - INV SB306524 866.2510/07/2025 OCTOBER 2025 AT&T 158449 645-4160-420003 238841-10807716 31.5409/16/2025 12917942 ARC DOCUMENT SOLUTIONS L158448 120-3110-423000 BLANKET PO FOR MONTHLY P 88.45 09/16/2025 12917942 ARC DOCUMENT SOLUTIONS L158448 120-3130-425003 BLANKET PO FOR MONTHLY P 176.91 Vendor 280 - ARC DOCUMENT SOLUTIONS LLC Total: 863.75
Vendor: 1070 - AT&T08/14/2025 12890527 ARC DOCUMENT SOLUTIONS L158448 120-3110-423000 BLANKET PO FOR MONTHLY P 127.48 08/14/2025 12890527 ARC DOCUMENT SOLUTIONS L158448 120-3130-425003 BLANKET PO FOR MONTHLY P 254.9809/16/2025 12917942 ARC DOCUMENT SOLUTIONS L158448 119-4110-423000 BLANKET PO FOR MONTHLY P 88.45 10/13/2025 5105150-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 41 Vendor 1469 - ALPHA ANALYTICAL LABORATORIES INC. Total: 6415 Vendor: 280 - ARC DOCUMENT SOLUTIONS LLC08/14/2025 12890527 ARC DOCUMENT SOLUTIONS L158448 119-4110-423000 BLANKET PO FOR MONTHLY P 127.48 10/10/2025 5104871-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 10/10/2025 5104872-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104873-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104868-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 40 10/10/2025 5104869-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 10/10/2025 5104870-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104865-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104866-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104867-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104862-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104863-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104864-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104859-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104860-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104861-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 40 10/10/2025 5104856-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 10/10/2025 5104857-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104858-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104853-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104854-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104855-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104850-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104851-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 10010/10/2025 5104852-SFL ALPHA ANALYTICAL LABORATO158445 622-4151-425003 BLANKET PO DAILY WATER TES 100 1 of 13
11 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 232 - CAR WASH PARTNERS INC. Total: 456
Vendor: 1577 - CINTAS CORPORATION10/08/2025 4245930414 CINTAS CORPORATION 158459 622-4151-425016 BLANKET PO FOR WWTP WEE 186.26 Vendor 1577 - CINTAS CORPORATION Total: 186.26
10/03/2025 236599 CAR WASH PARTNERS INC. 158458 110-7413-427006 CAR WASH - VEHILCE MAINTE 1610/03/2025 236599 CAR WASH PARTNERS INC. 158458 622-4151-427006 CAR WASH - VEHILCE MAINTE 2410/03/2025 236599 CAR WASH PARTNERS INC. 158458 645-4160-427006 CAR WASH - VEHILCE MAINTE 810/03/2025 236599 CAR WASH PARTNERS INC. 158458 110-2161-425003 CAR WASH - VEHILCE MAINTE 16 Vendor 1361 - CALIFORNIA STATE DISBURSEMENT UNIT Total: 1656 Vendor: 232 - CAR WASH PARTNERS INC.10/03/2025 236599 CAR WASH PARTNERS INC. 158458 110-1910-427022 CAR WASH - VEHILCE MAINTE 2410/03/2025 236599 CAR WASH PARTNERS INC. 158458 110-2110-427004 CAR WASH - VEHILCE MAINTE 368 Vendor 01051 - CALIFORNIA BUILDING STANDARDS COMMISSION Total: 258.3 Vendor: 1361 - CALIFORNIA STATE DISBURSEMENT UNIT10/24/2025 INV02306 CALIFORNIA STATE DISBURSEM158518 110-219-1900 GARNISHMENT CHILD SUPPOR 825.23 10/24/2025 INV02308 CALIFORNIA STATE DISBURSEM158518 110-219-1900 GARNISHMENT - SPOUSAL SUP 830.7709/27/2025 60944 BMW MOTORCYCLES OF MOD158456 570-4120-427006 INSPECTING CLUTCH & EMERG 1568.99 Vendor 01523 - BMW MOTORCYCLES OF MODESTO Total: 1568.99 Vendor: 01051 - CALIFORNIA BUILDING STANDARDS COMMISSION10/08/2025 7/1/2025 - 9/30/2025 CALIFORNIA BUILDING STAND 158457 120-210-0100 3rd QTR- Bldg. Standards Revo 258.3 10/07/2025 8297 BLACKWATER CONSULTING EN158455 645-4160-425003 Standing PO Water Operations 344.510/07/2025 8298 BLACKWATER CONSULTING EN158455 622-4151-425003 Standing PO Sewer Operations 364.5 Vendor 1537 - BLACKWATER CONSULTING ENGINEERS INC Total: 9102 Vendor: 01523 - BMW MOTORCYCLES OF MODESTO
Vendor 1544 - BEAR ELECTRICAL SOLUTIONS Total: 520
Vendor: 1537 - BLACKWATER CONSULTING ENGINEERS INC
09/03/2025 8177 BLACKWATER CONSULTING EN158455 622-4151-425003 Standing PO Sewer Operations 7772.5 10/07/2025 8296 BLACKWATER CONSULTING EN158455 622-4151-425003 Standing PO Sewer Operations 620.5 09/30/2025 80212476 BADGER METER 158453 645-4160-425003 Standing PO Orion Cell Svc Bad 6185.29 Vendor 686 - BADGER METER Total: 6185.29
Vendor: 1544 - BEAR ELECTRICAL SOLUTIONS09/30/2025 28021 BEAR ELECTRICAL SOLUTIONS 158454 110-4142-425003 PURCHASE ORDER FOR ROUTI 52008/28/2025 05700109482 AUTOZONE 158452 570-4120-427006 VEHICLE MAINTENANCE 63.0509/29/2025 05700130380 AUTOZONE 158452 570-4120-427006 Steering gear box H-3 272.04 Vendor 01384 - AUTOZONE Total: 335.09
Vendor: 686 - BADGER METER
Vendor 942 - AT&T Total: 1338.03
Vendor: 01384 - AUTOZONE07/09/2025 04432018897 AUTOZONE 158452 570-4120-427006 VEHICLE MAINTENANCE 19.42 07/09/2025 05700076887 AUTOZONE 158452 570-4120-427006 VEHICLE MAINTENANCE - REFU -19.42 Vendor: 942 - AT&T09/25/2025 SEPTEMBER 2025 AT&T 158450 110-2110-420003 9391064981 1290.709/25/2025 SEPTEMBER 2025 AT&T 158450 110-2110-420003 9391064580 47.33 1 of 13
12 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 01638 - DAVID ORTIZ Total: 160
Vendor: 330 - DEL-TECH GEOTECHNICAL SUPPORT10/13/2025 7300 DEL-TECH GEOTECHNICAL SUP158465 622-4151-425003 BLANKET PURCHASE ORDER 25 2440 Vendor 330 - DEL-TECH GEOTECHNICAL SUPPORT Total: 2440
10/10/2025 63215 CSG CONSULTANTS 158463 120-3130-425003 Standing PO Building Insp & Of 3318.75 Vendor 1193 - CSG CONSULTANTS Total: 9126.55
Vendor: 01638 - DAVID ORTIZ09/30/2025 SEPTEMBER 2025 DAVID ORTIZ 158464 118-7320-425003 Pickleball Lessons 9.10-10.1 16010/10/2025 63215 CSG CONSULTANTS 158463 120-3130-410013 Standing PO Building Insp & Of 1991.25 Vendor 01387 - CORE & MAIN LP Total: 5750.63
Vendor: 1193 - CSG CONSULTANTS10/01/2025 B251344 CSG CONSULTANTS 158463 120-3130-425003 Standing PO for Plan Review fo 3218.0510/06/2025 63045 CSG CONSULTANTS 158463 120-3130-425003 Standing PO for Plan Review fo 598.5 Vendor 1059 - COLONIAL PROCESSING CENTER Total: 27.41
Vendor: 01387 - CORE & MAIN LP08/19/2025 X572275 CORE & MAIN LP 158462 645-4160-427006 Invoice X572275 Core & Main 4211.0409/16/2025 x733089 CORE & MAIN LP 158462 645-4160-427006 Invoice X733089 Core & Main 1539.59 10/09/2025 38418163 CLARK PEST CONTROL 158461 110-2210-425010 BLANKET PO FOR FIREBREAKS 910 Vendor 50 - CLARK PEST CONTROL Total: 3528
Vendor: 1059 - COLONIAL PROCESSING CENTER10/24/2025 INV02303 COLONIAL PROCESSING CENTE158519 110-219-1700 COLONIAL LIFE 27.41 10/03/2025 38417795 CLARK PEST CONTROL 158461 286-6230-425003 CO #1 71 10/07/2025 38498161 CLARK PEST CONTROL 158461 622-4151-425003 BLANKET PO MONTHLY PERC S 596 10/09/2025 38417789 CLARK PEST CONTROL 158461 645-4160-425003 BLANKET PO WEED ABATEMEN 36308/18/2025 38011169 CLARK PEST CONTROL 158461 110-7210-425003 BLANKET PO GREGER PARK PE 85 08/22/2025 38128287 CLARK PEST CONTROL 158461 622-4151-427009 BLANKET PO WWTP WEED AB 143209/26/2025 38210391 CLARK PEST CONTROL 158461 286-6230-425003 BLANKET PO PERC FOR VINEYA 7110/02/2025 17575 CIVICA LAW GROUP APC 158460 225-1910-425003 BLANKET PO COMPLAINCE MIT 12661.67 10/02/2025 17576 CIVICA LAW GROUP APC 158460 225-1910-425003 BLANKET PO COMPLAINCE MIT 97.8 Vendor 01646 - CIVICA LAW GROUP APC Total: 13475.27
Vendor: 50 - CLARK PEST CONTROL
Vendor 1507 - CITY OF OAKDALE FSA ACCOUNT Total: 1188.36 Vendor: 01646 - CIVICA LAW GROUP APC10/02/2025 17572 CIVICA LAW GROUP APC 158460 225-1910-425003 BLANKET PO COMPLAINCE MIT 425.7 10/02/2025 17573 CIVICA LAW GROUP APC 158460 225-1910-425003 BLANKET PO COMPLAINCE MIT 290.1 Vendor 346 - CITY OF OAKDALE CITYHALL ASSN Total: 26
Vendor: 1507 - CITY OF OAKDALE FSA ACCOUNT10/24/2025 INV02304 CITY OF OAKDALE FSA ACCOU 10852 512-1910-374120 CITY OF OAKDALE FSA ACCOU 102.510/24/2025 INV02305 CITY OF OAKDALE FSA ACCOU 10852 512-1910-374120 CITY OF OAKDALE FSA ACCOU 1085.86Vendor: 346 - CITY OF OAKDALE CITYHALL ASSN10/24/2025 INV02300 CITY OF OAKDALE CITYHALL AS10851 110-219-0800 CITY OF OAKDALE CITYHALL AS 26 1 of 13
13 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor: 403 - FASTENAL09/30/2025 CAOAD149588 FASTENAL 158470 622-4152-427006 BLANKET PO VENDING MACHI 1130.8709/30/2025 CAOAD149588 FASTENAL 158470 645-4160-427006 BLANKET PO VENDING MACHI 1130.87 Vendor 403 - FASTENAL Total: 2261.74
09/30/2025 552686 FAMILY VETERINARY CARE OF 158469 742-2160-425003 REOCCURRING VET EXPENSES 150.5 Vendor 213 - FAMILY VETERINARY CARE OF OAKDALE Total: 2119.54 09/30/2025 552671 FAMILY VETERINARY CARE OF 158469 742-2160-425003 REOCCURRING VET EXPENSES 330.45 09/30/2025 552674 FAMILY VETERINARY CARE OF 158469 742-2160-425003 REOCCURRING VET EXPENSES 310.45 09/25/2025 552522 FAMILY VETERINARY CARE OF 158469 110-2160-425003 REOCCURRING VET EXPENSES 59.7509/25/2025 552522 FAMILY VETERINARY CARE OF 158469 110-2161-425003 REOCCURRING VET EXPENSES 59.7409/25/2025 552522 FAMILY VETERINARY CARE OF 158469 110-2162-425003 REOCCURRING VET EXPENSES 29.8709/10/2025 551700 FAMILY VETERINARY CARE OF 158469 110-2160-425003 REOCCURRING VET EXPENSES 354.79 09/10/2025 551700 FAMILY VETERINARY CARE OF 158469 110-2161-425003 REOCCURRING VET EXPENSES 354.79 09/10/2025 551700 FAMILY VETERINARY CARE OF 158469 110-2162-425003 REOCCURRING VET EXPENSES 177.4 09/09/2025 551589 FAMILY VETERINARY CARE OF 158469 110-2160-425003 REOCCURRING VET EXPENSES 20.5209/09/2025 551589 FAMILY VETERINARY CARE OF 158469 110-2161-425003 REOCCURRING VET EXPENSES 20.5209/09/2025 551589 FAMILY VETERINARY CARE OF 158469 110-2162-425003 REOCCURRING VET EXPENSES 10.2608/05/2025 549642 FAMILY VETERINARY CARE OF 158469 110-2160-425003 REOCCURRING VET EXPENSES 84 08/05/2025 549642 FAMILY VETERINARY CARE OF 158469 110-2161-425003 REOCCURRING VET EXPENSES 84 08/05/2025 549642 FAMILY VETERINARY CARE OF 158469 110-2162-425003 REOCCURRING VET EXPENSES 42 07/15/2025 548544 FAMILY VETERINARY CARE OF 158469 110-2160-425003 REOCCURRING VET EXPENSES 12.2 07/15/2025 548544 FAMILY VETERINARY CARE OF 158469 110-2161-425003 REOCCURRING VET EXPENSES 12.2 07/15/2025 548544 FAMILY VETERINARY CARE OF 158469 110-2162-425003 REOCCURRING VET EXPENSES 6.110/03/2025 9123-24135 ENVIRONMENTAL.COM LLC 158468 645-4160-425003 BLANKET PO MANDATORY WA 455 10/09/2025 9123-24252 ENVIRONMENTAL.COM LLC 158468 645-4160-425003 BLANKET PO MANDATORY WA 390 Vendor 01585 - ENVIRONMENTAL.COM LLC Total: 2140
Vendor: 213 - FAMILY VETERINARY CARE OF OAKDALE09/26/2025 9123-24002 ENVIRONMENTAL.COM LLC 158468 645-4160-425003 BLANKET PO MANDATORY WA 455 09/26/2025 9123-24007 ENVIRONMENTAL.COM LLC 158468 645-4160-425003 BLANKET PO MANDATORY WA 28010/03/2025 9123-24134 ENVIRONMENTAL.COM LLC 158468 645-4160-425003 BLANKET PO MANDATORY WA 280 Vendor 570 - DEPARTMENT OF CONSERVATION Total: 251.27
Vendor: 1323 - DITTOS10/06/2025 223169 DITTOS 158467 110-2110-427001 NOTICE TO APPEAR CITE BOOK 1502.91 Vendor 1323 - DITTOS Total: 1502.91
Vendor: 01585 - ENVIRONMENTAL.COM LLC09/24/2025 9123-23894 ENVIRONMENTAL.COM LLC 158468 645-4160-425003 BLANKET PO MANDATORY WA 280 Vendor: 570 - DEPARTMENT OF CONSERVATION10/08/2025 SMIP - Q3 -2025 DEPARTMENT OF CONSERVAT158466 120-3130-425003 3rd QTR- SMIP 251.27 1 of 13
14 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 09/16/2025 89626 GOWANS PRINTING COMPANY158477 622-4152-427006 BUSINESS CARDS FOR MANUE 70.06 09/16/2025 89626 GOWANS PRINTING COMPANY158477 645-4160-427006 BUSINESS CARDS FOR MANUE 70.06 Vendor 01059 - GOWANS PRINTING COMPANY Total: 155.69
Vendor: 99 - GOLDEN VALLEY AWARDS09/22/2025 158361 GOLDEN VALLEY AWARDS 158476 110-1130-427001 Council Chambers Nameplate 11.87 Vendor 99 - GOLDEN VALLEY AWARDS Total: 11.87
Vendor: 01059 - GOWANS PRINTING COMPANY09/16/2025 89626 GOWANS PRINTING COMPANY158477 110-4140-427006 BUSINESS CARDS FOR MANUE 15.57 10/09/2025 825265 GILTON SOLID WASTE MANAG158475 622-4151-425003 BLANKET PO ANNUAL SLUDGE 104 Vendor 96 - GILTON SOLID WASTE MANAGEMENT INC. Total: 250198.35 10/02/2025 SEPT. 2025 REFUSE GILTON SOLID WASTE MANAG158475 229-1910-374150 GILTON - SEPTEMBER REFUSE -4977.28 10/02/2025 SEPT. 2025 REFUSE GILTON SOLID WASTE MANAG158475 799-8280-425003 GILTON - SEPTEMBER REFUSE 276934.37 10/08/2025 OAKDSS-116 GILTON SOLID WASTE MANAG158475 110-4141-425003 CITYWIDE STREET SWEEPING S 6811.48 Vendor 95 - GEORGE REED INC. Total: 1858.21
Vendor: 96 - GILTON SOLID WASTE MANAGEMENT INC.09/08/2025 825264 GILTON SOLID WASTE MANAG158475 622-4151-425003 BLANKET PO ANNUAL SLUDGE 4557.9 10/02/2025 SEPT. 2025 REFUSE GILTON SOLID WASTE MANAG158475 110-1910-320401 GILTON - SEPTEMBER REFUSE -33232.12 Vendor 01421 - FRESNO CITY COLLEGE Total: 294
Vendor: 95 - GEORGE REED INC.08/18/2025 100374062 GEORGE REED INC. 158474 110-4140-427006 Standing PO George Reed Stre 334.03 08/18/2025 100374629 GEORGE REED INC. 158474 110-4140-427006 Standing PO George Reed Stre 1524.18 Vendor 01686 - FLORES EXCAVATION AND DEMOLITION INC. Total: 8516 Vendor: 92 - FRANCHISE TAX BOARD10/24/2025 INV02307 FRANCHISE TAX BOARD 158520 110-219-1900 GARNISHMENT - FTB 151.38 Vendor 92 - FRANCHISE TAX BOARD Total: 151.38
Vendor: 01421 - FRESNO CITY COLLEGE09/29/2025 19508473 FRESNO CITY COLLEGE 158473 110-2110-416003 POST SUPERVISOR COURSE FA 294 10/09/2025 108587 FIRST CHOICE INDUSTRIAL SUP158471 645-4160-427006 Standingt PO First Choice Indu 464.41 Vendor 1428 - FIRST CHOICE INDUSTRIAL SUPPLY INC. Total: 2791.89 Vendor: 01686 - FLORES EXCAVATION AND DEMOLITION INC.10/06/2025 2405 FLORES EXCAVATION AND DEM158472 657-4170-425003 Modular Home Demo 8516 09/25/2025 108354 FIRST CHOICE INDUSTRIAL SUP158471 622-4152-427006 Invoice 108354 Sewer - First C 846.93 09/29/2025 108605 FIRST CHOICE INDUSTRIAL SUP158471 110-7210-427006 Standingt PO First Choice Indu 111.63 10/09/2025 108587 FIRST CHOICE INDUSTRIAL SUP158471 622-4152-427006 Standingt PO First Choice Indu 464.4109/22/2025 108465 FIRST CHOICE INDUSTRIAL SUP158471 117-7440-427002 Cleaning Supplys 151.62 09/22/2025 108465 FIRST CHOICE INDUSTRIAL SUP158471 117-7460-427002 Cleaning Supplys 151.6209/22/2025 108465 FIRST CHOICE INDUSTRIAL SUP158471 118-7390-427002 Cleaning Supplys 151.62Vendor: 1428 - FIRST CHOICE INDUSTRIAL SUPPLY INC.08/12/2025 107704 FIRST CHOICE INDUSTRIAL SUP158471 110-7210-427006 Invoice 107704 Waste Station 162.56 09/22/2025 108136-01 FIRST CHOICE INDUSTRIAL SUP158471 110-7210-427006 Park supplys 135.47 09/22/2025 108465 FIRST CHOICE INDUSTRIAL SUP158471 110-7413-427002 Cleaning Supplys 151.62 1 of 13
15 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 10/09/2025 10178260 MCCOY TRUCK TIRE SERVICE C158486 570-4120-427006 Tire for H-38 and Garage stock 1472.49 Vendor 1365 - MCCOY TRUCK TIRE SERVICE CENTER INC Total: 3954.83 Vendor 1230 - KUBWATER RESOURCES INC. Total: 6507.57
Vendor: 1365 - MCCOY TRUCK TIRE SERVICE CENTER INC09/16/2025 10177312 MCCOY TRUCK TIRE SERVICE C158486 570-4120-427006 Invoice 10177312 set of tires - 710.64 09/19/2025 10177546 MCCOY TRUCK TIRE SERVICE C158486 570-4120-427006 Invoice 10177312 four rear tire 1771.7 Vendor 01404 - KASSAHN.LAURA Total: 595
Vendor: 1230 - KUBWATER RESOURCES INC.09/22/2025 13305 KUBWATER RESOURCES INC. 158485 622-4151-427006 BLANKET PO POLYMER FOR DE 6507.57 09/29/2025 1-18537 JAYS TIRES 158483 203-2110-441005 DOOR AND WINDOW GUARD 1055.37 Vendor 01474 - JAYS TIRES Total: 1055.37
Vendor: 01404 - KASSAHN.LAURA10/04/2025 SEPTEMEBER 2025 KASSAHN.LAURA 158484 118-7340-425003 SC Yoga Payment Sept 2025 59509/30/2025 214998 J.S. WEST PROPANE GAS 158482 110-2161-425003 PROPANE TANK SERVICE AT SH 18 09/30/2025 214998 J.S. WEST PROPANE GAS 158482 110-2162-425003 PROPANE TANK SERVICE AT SH 9 Vendor 131 - J.S. WEST PROPANE GAS Total: 45
Vendor: 01474 - JAYS TIRES10/01/2025 500 J.B. ANDERSON 158481 120-3110-410013 Invoice 500 Planning Services J 6530.8 Vendor 1437 - J.B. ANDERSON Total: 17462.3
Vendor: 131 - J.S. WEST PROPANE GAS09/30/2025 214998 J.S. WEST PROPANE GAS 158482 110-2160-425003 PROPANE TANK SERVICE AT SH 18 10/01/2025 500 J.B. ANDERSON 158481 110-246-0720 Invoice 500 Planning Services J 464 10/01/2025 500 J.B. ANDERSON 158481 110-246-0720 Invoice 500 Planning Services J 1125 10/01/2025 500 J.B. ANDERSON 158481 110-246-0720 Invoice 500 Planning Services J 562.5 Vendor 123 - HOWK SYSTEMS INC Total: 4120.3
Vendor: 1437 - J.B. ANDERSON10/01/2025 500 J.B. ANDERSON 158481 110-246-0720 Invoice 500 Planning Services J 2581 10/01/2025 500 J.B. ANDERSON 158481 110-246-0720 Invoice 500 Planning Services J 6199 Vendor 104 - GROVER LANDSCAPE SERVICES INC. Total: 2958.3 Vendor: 111 - HAIDLEN FORD-MERCURY09/29/2025 8005562 HAIDLEN FORD-MERCURY 158479 110-2110-427004 Haidlen Ford repairs to Unit 59 932.41 Vendor 111 - HAIDLEN FORD-MERCURY Total: 932.41
Vendor: 123 - HOWK SYSTEMS INC10/02/2025 0326159-IN HOWK SYSTEMS INC 158480 622-4151-424002 REPAIRS TO 30HP MOTOR 4120.309/30/2025 0343338 GROVER LANDSCAPE SERVICES158478 293-6250-425015 BLANKET PO LANDSCAPE MAN 350.7309/30/2025 0343338 GROVER LANDSCAPE SERVICES158478 293-6256-425015 BLANKET PO LANDSCAPE MAN 81.98 09/30/2025 0343338 GROVER LANDSCAPE SERVICES158478 293-6257-425015 BLANKET PO LANDSCAPE MAN 260.59 09/30/2025 0342914 GROVER LANDSCAPE SERVICES158478 293-6250-425015 BLANKET PO LANDSCAPE MAN 1145.84 09/30/2025 0342914 GROVER LANDSCAPE SERVICES158478 293-6256-425015 BLANKET PO LANDSCAPE MAN 267.83 09/30/2025 0342914 GROVER LANDSCAPE SERVICES158478 293-6257-425015 BLANKET PO LANDSCAPE MAN 851.33Vendor: 104 - GROVER LANDSCAPE SERVICES INC. 1 of 13
16 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 01612 - NAPA AUTO PARTS OF OAKDALE Total: 15.47
Vendor: 01015 - NORTHSTAR CHEMICAL09/25/2025 322396 NORTHSTAR CHEMICAL 158494 645-4160-427006 BLANKET PO ON-GOING MONT 1089.28 Vendor 01015 - NORTHSTAR CHEMICAL Total: 1089.28
09/30/2025 5040 MODESTO EXECUTIVE ELECTR 158492 549-7219-442001 CHANGE ORDER #1 1268 Vendor 01435 - MODESTO EXECUTIVE ELECTRIC Total: 65850.2 Vendor: 01612 - NAPA AUTO PARTS OF OAKDALE09/29/2025 023203 NAPA AUTO PARTS OF OAKDA158493 570-4120-427006 Cable Clamps for Garage 15.47 Vendor 01189 - MIWALL CORPORATION Total: 2091.44
Vendor: 01435 - MODESTO EXECUTIVE ELECTRIC09/30/2025 5040 MODESTO EXECUTIVE ELECTR 158492 549-7219-442001 Brennan Park Court Lights 64582.209/29/2025 SEPT 2025 2 MID 158489 645-4160-420001 5097728103 15465.06 Vendor 161 - MID Total: 47351.51
Vendor: 01189 - MIWALL CORPORATION09/30/2025 1014323 MIWALL CORPORATION 158491 110-2110-427004 AMMO 2091.4409/29/2025 SEPT 2025 2 MID 158489 622-4151-420001 3357914926 201.19 09/29/2025 SEPT 2025 2 MID 158489 622-4152-420001 3818618731 1132.3 09/29/2025 SEPT 2025 2 MID 158489 645-4160-420001 6201815675 8558.8609/29/2025 SEPT 2025 2 MID 158489 286-6230-420001 8551425139 710.18 09/29/2025 SEPT 2025 2 MID 158489 622-4151-420001 5933712338 2144.8609/29/2025 SEPT 2025 2 MID 158489 622-4151-420001 6483221405 12337.1109/29/2025 SEPT 2025 2 MID 158489 284-6210-420001 1122819817 1726.5 09/29/2025 SEPT 2025 2 MID 158489 284-6210-420001 1337811713 66.0809/29/2025 SEPT 2025 2 MID 158489 284-6210-420001 3151817535 3451.01 Vendor 01522 - Mid Valley IT Total: 21475.92
Vendor: 161 - MID09/29/2025 SEPT 2025 2 MID 158489 110-1910-420001 0913324769 474.38 09/29/2025 SEPT 2025 2 MID 158489 110-7210-420001 5326920183 1083.98 Vendor 01692 - MELANIE SNELLING Total: 504
Vendor: 01522 - Mid Valley IT09/12/2025 622 Mid Valley IT 158490 525-1910-425003 IT SERVICES 17811.87 09/12/2025 622 Mid Valley IT 158490 525-1910-425012 IT SERVICES 3664.05 10/08/2025 21613 MCR ENGINEERING INC. 158487 644-4169-442001 Const Eng & Inspections CP252 2609.6 Vendor 158 - MCR ENGINEERING INC. Total: 15760
Vendor: 01692 - MELANIE SNELLING10/13/2025 JULY - SEPT 2025 MELANIE SNELLING 158488 118-7340-425003 Zumbini Payment 7.28 - 9.15 504 10/08/2025 21612 MCR ENGINEERING INC. 158487 621-4159-442001 Const Eng & Inspections CP250 1288 10/08/2025 21613 MCR ENGINEERING INC. 158487 216-4149-442001 Const Eng & Inspections CP252 4380.4 10/08/2025 21613 MCR ENGINEERING INC. 158487 621-4159-442001 ACCT CORRECTION 2330 Vendor: 158 - MCR ENGINEERING INC.10/08/2025 21612 MCR ENGINEERING INC. 158487 222-4149-442001 Const Eng & Inspections CP250 5152 1 of 13
17 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 10/09/2025 2721-240623 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 95.57 10/09/2025 2721-240711 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 13.6310/08/2025 2721-240468 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 136.74 10/09/2025 2721-240617 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 72.59 10/09/2025 2721-240618 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 48.5310/08/2025 2721-240385 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 72.0510/08/2025 2721-240407 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 17.1610/08/2025 2721-240433 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 199.92 10/07/2025 2721-240206 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 112.6710/07/2025 2721-240234 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 81.27 10/08/2025 2721-240366 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 23.7310/07/2025 2721-240137 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 38.3510/02/2025 2721-238903 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 110.52 10/02/2025 2721-238970 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 96.87 10/06/2025 2721-239877 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 116.72 09/30/2025 2721-238433 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 10.06 09/30/2025 2721-238453 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 21.4509/30/2025 2721-238485 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 85.6209/30/2025 2721-238311 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 110.22 09/30/2025 2721-238353 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 125.9409/30/2025 2721-238360 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 RETURN - FILTER -7.2408/20/2025 2721-228710 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 MISC - VEHICLE MAINTENANC -23.73 09/15/2025 2721-234888 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 MISC - VEHICLE MAINTENANC 91.41 09/15/2025 2721-234912 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 MISC - VEHICLE MAINTENANC -91.41 10/24/2025 INV02309 OPERATING ENGINEERS LOCA 158521 110-219-0800 UNION DUES - OAKDALE POLIC 1120 10/24/2025 INV02310 OPERATING ENGINEERS LOCA 158521 110-219-0800 UNION DUES - OAKDALE MISC 735 Vendor 219 - OPERATING ENGINEERS LOCAL #3 Total: 1855
Vendor: 62 - O'REILLY AUTOMOTIVE STORES INC.09/30/2025 43190 ONTEL SECURITY SERVICES IN 158496 110-7210-425003 BLANKET PO FOR DORADA & S 570 09/30/2025 43191 ONTEL SECURITY SERVICES IN 158496 110-7210-425003 BLANKET PO FOR DORADA & S 570 Vendor 1563 - ONTEL SECURITY SERVICES INC. Total: 2505.46 Vendor: 219 - OPERATING ENGINEERS LOCAL #3Vendor: 1563 - ONTEL SECURITY SERVICES INC.09/30/2025 43157 ONTEL SECURITY SERVICES IN 158496 117-222-0700 OAKDALE EQUINE 9/20/25 & O 1407 09/30/2025 43157 ONTEL SECURITY SERVICES IN 158496 117-7460-350305 OAKDALE EQUINE 9/20/25 & O -41.54 Vendor 198 - OAKDALE EMPLOYEES ASSOCIATION Total: 58
Vendor: 206 - OAKDALE LEADER09/17/2025 403331 OAKDALE LEADER 158495 110-1130-425011 EV Permitting Ordinance 103 Vendor 206 - OAKDALE LEADER Total: 103
Vendor: 208 - OAKDALE POLICE OFFICERS ASSOCIATION10/24/2025 INV02301 OAKDALE POLICE OFFICERS AS10854 110-219-0800 ASSOCIATION DUES 800 Vendor: 198 - OAKDALE EMPLOYEES ASSOCIATION10/24/2025 INV02302 OAKDALE EMPLOYEES ASSOCI 10853 110-219-0800 OAKDALE EMPLOYEES ASSOCI 58 1 of 13
18 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 01336 - SOUTH BAY REGIONAL PUBLIC SAFETY TRAINING CONSORTIUM Total: 151 Vendor: 831 - QUADIENT INC.10/02/2025 62284747 QUADIENT INC. 158503 110-1910-423000 QUADIENT - MAILING SYSTEM 322.05 Vendor 831 - QUADIENT INC. Total: 322.05
Vendor: 01336 - SOUTH BAY REGIONAL PUBLIC SAFETY TRAINING CONSORTIUM 09/22/2025 226090 SOUTH BAY REGIONAL PUBLIC158504 110-2110-416003 832 COURSE FOR MENGHETTI 151 Vendor: 01663 - PLATINUM GENERAL ENGINEERING LLC09/18/2025 3 CP-2505 PLATINUM GENERAL ENGINEE158502 222-4149-442001 CHANGE ORDER #1 3014.64 09/18/2025 3 CP-2505 PLATINUM GENERAL ENGINEE158502 621-4159-442001 Construction Seventh Avenue 1.1 Vendor 01663 - PLATINUM GENERAL ENGINEERING LLC Total: 3015.74 09/28/2025 OCTOBER 2025 2 PGE 158501 645-4160-420001 07228975343 101.56 Vendor 226 - PGE Total: 59804.86
09/28/2025 OCTOBER 2025 2 PGE 158501 119-4110-420002 07228975343 6.99 09/28/2025 OCTOBER 2025 2 PGE 158501 622-4152-420001 07228975343 101.56 09/28/2025 OCTOBER 2025 PGE 158501 631-4180-420001 41595816467 1198.03 09/28/2025 OCTOBER 2025 PGE 158501 645-4160-420001 60775846904 52363.109/28/2025 OCTOBER 2025 2 PGE 158501 119-4110-420001 07228975343 43.8 09/28/2025 OCTOBER 2025 PGE 158501 622-4151-420001 529290 593.27 09/28/2025 OCTOBER 2025 PGE 158501 622-4151-420001 529288 502.17 09/28/2025 OCTOBER 2025 PGE 158501 622-4151-420001 61005412814 29.53 09/28/2025 OCTOBER 2025 PGE 158501 110-7210-420001 60758610988 2754.0409/28/2025 OCTOBER 2025 PGE 158501 117-7440-420001 21072898444 8.6509/28/2025 OCTOBER 2025 PGE 158501 117-7440-420001 21489565081 26.29 Vendor 01346 - PENA REFRIGERATION Total: 310.65
Vendor: 226 - PGE09/28/2025 OCTOBER 2025 PGE 158501 110-4142-420001 48213775637 783.18 09/28/2025 OCTOBER 2025 PGE 158501 110-4142-420001 71657627262 1292.6909/30/2025 5280880 PACIFIC SHREDDING/PACIFIC S158499 110-2110-425003 FY 25/26 REOCCURRING SHRE 123.2 Vendor 01216 - PACIFIC SHREDDING/PACIFIC STORAGE CO. Total: 123.2 Vendor: 01346 - PENA REFRIGERATION07/08/2025 I-22073-1 PENA REFRIGERATION 158500 117-7440-424002 Senior center AC 310.65 10/13/2025 2721-241717 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 59.96 10/14/2025 2721-241909 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 230.23 Vendor 62 - O'REILLY AUTOMOTIVE STORES INC. Total: 2452.01 Vendor: 01216 - PACIFIC SHREDDING/PACIFIC STORAGE CO.10/10/2025 2721-241046 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 38.9810/13/2025 2721-241634 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 286.87 10/13/2025 2721-241649 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 5.5210/09/2025 2721-240798 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 27.08 10/10/2025 2721-240884 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 83.3210/10/2025 2721-240909 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 99.6210/09/2025 2721-240745 O'REILLY AUTOMOTIVE STORE158497 570-4120-427006 Blanket P.O. for Oreilly's 61.79 1 of 13
19 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 01694 FINANCE - UBEO WEST LLC . Total: 559.19
Vendor 01171 - THE RADAR SHOP INC. Total: 530
Vendor: 01694 FINANCE - UBEO WEST LLC .10/20/2025 565380490 UBEO WEST LLC . 158514 622-4153-423000 UBEO - COPIER CONTRACT FIN 279.59 10/20/2025 565380490 UBEO WEST LLC . 158514 645-4161-423000 UBEO - COPIER CONTRACT FIN 279.6 Vendor 1172 - THE PARKS GROUP Total: 1016.04
Vendor: 01473 - THE PUBLIC RESTROOM COMPANY09/30/2025 INV52128 THE PUBLIC RESTROOM COMP158511 549-7219-442001 Gilbert Park Restroom Replace 43356 Vendor 01473 - THE PUBLIC RESTROOM COMPANY Total: 43356 Vendor: 01171 - THE RADAR SHOP INC.09/26/2025 26583 THE RADAR SHOP INC. 158512 110-2110-425003 RECERTIFIED 2 LIDARS 530 Vendor 1556 - SUTTER HEALTH PLAN Total: 69248.64
Vendor: 1172 - THE PARKS GROUP09/18/2025 82403 THE PARKS GROUP 158510 268-2110-425003 PARKING CITE BOOKS 1016.0410/09/2025 1716068 STEVES CHEVROLET-BUICK 158508 570-4120-427006 TPMS Sensor for P.D. unit 43 78.9 Vendor 278 - STEVES CHEVROLET-BUICK Total: 78.9
Vendor: 1556 - SUTTER HEALTH PLAN10/01/2025 4068422 SUTTER HEALTH PLAN 158509 110-219-1100 SUTTER HEALTH PLAN - NOVE 69248.6409/27/2025 6043580051 STAPLES BUSINESS ADVANTAG158507 622-4153-427001 STAPLES - OFFICE SUPPLIES 47.6 09/27/2025 6043580051 STAPLES BUSINESS ADVANTAG158507 645-4161-427001 STAPLES - OFFICE SUPPLIES 47.59 Vendor 1163 - STAPLES BUSINESS ADVANTAGE Total: 362.56
Vendor: 278 - STEVES CHEVROLET-BUICK09/20/2025 6042840337 STAPLES BUSINESS ADVANTAG158507 645-4161-427001 STAPLES - OFFICE SUPPLIES 30.98 09/26/2025 6043434038 STAPLES BUSINESS ADVANTAG158507 110-2110-427001 OFFICE SUPPLIES 54.27 09/27/2025 6043580050 STAPLES BUSINESS ADVANTAG158507 110-2110-427001 OFFICE SUPPLIES 38.9709/09/2025 6042076611 STAPLES BUSINESS ADVANTAG158507 645-4161-427001 STAPLES - OFFICE SUPPLIES 24.92 09/11/2025 6042221720 STAPLES BUSINESS ADVANTAG158507 110-2110-427001 OFFICE SUPPLIES 62.34 09/20/2025 6042840337 STAPLES BUSINESS ADVANTAG158507 622-4153-427001 STAPLES - OFFICE SUPPLIES 30.97 10/09/2025 54964 STANISLAUS FOUNDATION 158506 510-1910-436001 STANISLAUS FOUNDATION 4520.4 Vendor 1368 - STANISLAUS FOUNDATION Total: 6379.33
Vendor: 1163 - STAPLES BUSINESS ADVANTAGE09/09/2025 6042076611 STAPLES BUSINESS ADVANTAG158507 622-4153-427001 STAPLES - OFFICE SUPPLIES 24.92 09/24/2025 9627 STANISLAUS COUNTY SHERIFF 158505 110-2110-416003 STOP TRAINING MCMAHON SA 60 Vendor 1212 - STANISLAUS COUNTY SHERIFF'S OFFICE Total: 2598 Vendor: 1368 - STANISLAUS FOUNDATION10/02/2025 54947 STANISLAUS FOUNDATION 158506 510-1910-436001 STANISLAUS FOUNDATION 1858.93 Vendor: 1212 - STANISLAUS COUNTY SHERIFF'S OFFICE09/24/2025 9625 STANISLAUS COUNTY SHERIFF 158505 110-2110-416003 STOP TRAINING MCMAHON SA 1578 09/24/2025 9626 STANISLAUS COUNTY SHERIFF 158505 110-2110-416003 STOP TRAINING MCMAHON SA 960 1 of 13
20 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 10/14/2025 - 10/27/2025
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Grand Total:
09/26/2025 870628391-00002 9/26/25 VERIZON WIRELESS 158517 110-2110-420004 TELEPHONE 829.9 Vendor 308 - VERIZON WIRELESS Total: 3650.69
775518.07
09/26/2025 570624185-00002 9/26/25 VERIZON WIRELESS 158517 645-4160-420004 TELEPHONES 654.1309/26/2025 570624185-00002 9/26/25 VERIZON WIRELESS 158517 570-4120-420004 TELEPHONES 63.3809/26/2025 570624185-00002 9/26/25 VERIZON WIRELESS 158517 622-4151-420004 TELEPHONES 341.3209/26/2025 570624185-00002 9/26/25 VERIZON WIRELESS 158517 622-4152-420004 TELEPHONES 86609/26/2025 570624185-00002 9/26/25 VERIZON WIRELESS 158517 119-4110-420004 TELEPHONES 79.8809/26/2025 570624185-00002 9/26/25 VERIZON WIRELESS 158517 120-3130-420004 TELEPHONES 52.3409/26/2025 570624185-00002 9/26/25 VERIZON WIRELESS 158517 229-4110-420004 TELEPHONES 20.94 Vendor 01341 - UNITED SITE SERVICES Total: 431.92
Vendor: 308 - VERIZON WIRELESS09/26/2025 372078107-00003 9/26/25 VERIZON WIRELESS 158517 110-2110-420004 TELEPHONES 684.1809/26/2025 570624185-00002 9/26/25 VERIZON WIRELESS 158517 110-4140-425003 TELEPHONES 58.6209/18/2025 3 CP2522 UNITED PAVEMENT MAINTEN 158515 644-4169-442001 CHANGE ORDER #1 8343.48 Vendor 01166 - UNITED PAVEMENT MAINTENANCE INC.- HUGHSON Total: 38001.42 Vendor: 01341 - UNITED SITE SERVICES09/29/2025 114-14126658 UNITED SITE SERVICES 158516 549-7219-442001 Temp Fence Rental Brennan P 431.92 Vendor 1278 USAGE - UBEO WEST LLC Total: 879.48
Vendor: 01166 - UNITED PAVEMENT MAINTENANCE INC.- HUGHSON09/18/2025 3 CP2522 UNITED PAVEMENT MAINTEN 158515 216-4149-442001 CHANGE ORDER #1 19398.5909/18/2025 3 CP2522 UNITED PAVEMENT MAINTEN 158515 621-4159-442001 Odessa & Mark Improvements 10259.35 10/06/2025 5038159 UBEO WEST LLC 158513 120-3110-423000 UBEO - COPIER USAGE 98.4410/06/2025 5038159 UBEO WEST LLC 158513 622-4152-423000 UBEO - COPIER USAGE 98.4410/06/2025 5038159 UBEO WEST LLC 158513 645-4160-423000 UBEO - COPIER USAGE 98.4410/06/2025 5038159 UBEO WEST LLC 158513 110-1910-423000 UBEO - COPIER USAGE 65.4510/06/2025 5038159 UBEO WEST LLC 158513 110-2110-423000 UBEO - COPIER USAGE 305.3710/06/2025 5038159 UBEO WEST LLC 158513 119-4110-423000 UBEO - COPIER USAGE 98.44Vendor: 1278 USAGE - UBEO WEST LLC07/24/2025 4960366 UBEO WEST LLC 158513 622-4152-427006 UBEO SUPPLIES 57.4507/24/2025 4960366 UBEO WEST LLC 158513 645-4160-427006 UBEO SUPPLIES 57.45 1 of 13
21 AGENDA ITEM 9.3
By Motion, Waive all Readings of Ordinances and
Resolutions, except by Title.
22 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, November 3, 2025
To: Mayor Bairos and Members of the City Council
From: Andrew Hunter, Assistant Fire Chief
Reviewed by: Jerry Ramar, City Manager
Subject: Consider a Resolution Declaring 2002 Hi-Tech International Fire Engine, Vehicle Identification Number 1HTSDADR42H380267 as Surplus and Authorizing the Fire Engine to be Disposed of in a Manner Approved by the City Manager and Consistent with City Policy.
BACKGROUND
In 2002, the Oakdale Fire Department purchased a Hi-Tech International fire engine, vehicle identification number 1HTSDADR42H380267, California License Plate 1098127, for frontline fire suppression and emergency response operations.
Since that time, the apparatus has served the community extensively. However, the fire engine is now more than 20 years old, has reached the end of its useful service life, and is no longer needed within the Fire Department fleet. In addition, the vehicle has become increasingly expensive to maintain and operate, and it does not meet the operational standards of the department’s current frontline apparatus.
DISCUSSION
The Fire Department has identified the 2002 Hi-Tech International fire engine as surplus property. Declaring the apparatus surplus will allow the City to dispose of it in accordance with City policy and in a manner approved by the City Manager.
This action is consistent with past practice of surplusing outdated fire service equipment once it has been replaced by newer, more reliable apparatus. This fire engine has been replaced by a 2023 Hi-Tech Freightliner Fire Engine, reinforcing the need to dispose of the fire engine.
FISCAL IMPACT
Any proceeds from the surplus process will be deposited into the City’s General Fund. If no value is determined, the item will be disposed of at minimal cost to the City.
RECOMMENDATION
Staff recommends the City Council adopt a resolution declaring 2002 Hi-Tech International fire engine surplus and authorizing the fire engine to be disposed of in a manner approved by the city manager and consistent with city policy.
ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-__
AGENDA ITEM 9.4
23 IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-___
A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL DECLARING 2002 HITECH INTERNATIONAL FIRE ENGINE, VEHICLE IDENTIFICATION NUMBER 1HTSDADR42H380267 SURPLUS AND AUTHORIZING THE FIRE ENGINE TO BE
DISPOSED OF IN A MANNER APPROVED BY THE CITY MANAGER AND
CONSISTENT WITH CITY POLICY
WHEREAS, the Oakdale Fire Department purchased a High-Tech International fire engine in 2002, VIN 1HTSDADR42H380267, California License Plate 1098127, for use in fire suppression and emergency response operations; and, WHEREAS, the fire engine has provided more than 20 years of service to the community and is no longer required for the operational needs of the Fire Department; and, WHEREAS. the vehicle has become increasingly expensive to maintain and does not meet the standards required for frontline apparatus; and, WHEREAS, it is in the best interest of the City to declare the apparatus surplus and authorize its disposition in a manner approved by the City Manager and consistent with City policy;
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Oakdale does hereby declare 2002 Hi-Tech International fire engine, vehicle identification number 1HTSDADR42H380267 surplus and authorizing the fire engine to be disposed of in a manner approved by the City Manager and consistent with City policy.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 3RD DAY OF NOVEMBER, 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
24 AGENDA ITEM 9.5
25 26
27 28
29 30
31 32
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54
55 56
57 58
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, November 3, 2025
To: Mayor Bairos and Members of the City Council
From: Jerry Ramar, City Manager
Subject: By Minute Order Authorize Closure of City Hall, Finance and the Public Services Corporation Yard on Wednesday, December 24, 2025 and Wednesday, December 31, 2025
BACKGROUND
The City of Oakdale observes public holidays each year which non-essential City offices are closed to the public. Since July of 2023, City Offices have operated on a 9/80 work schedule and non-essential City Offices are closed to the public on Fridays.
In the past and depending on which day of the week Christmas Day and New Year’s Day fall, the City Council has approved a holiday office closure for Christmas Eve and New Year’s Eve. This year Christmas Day and New Year’s Day fall on Thursday.
DISCUSSION
Staff is requesting authorization to close City Hall, Finance as well as the Public Services corporation yard office on Wednesday, December 24th and Wednesday, December 31st.
Public Safety services would still be available and Public Works staff would still be on-call to handle any emergency issues that could arise.
The calendar below shows the proposed 2025 holiday office closure which includes December 24th and December 31st, holidays observed (Christmas Day and New Years Day) and the Fridays the City is closed to the public.
December 2025
Monday Tuesday Wednesday Thursday Friday
22 23 24 Christmas Eve
CLOSED
25 Christmas Day
CLOSED
26 CLOSED
29 30 31 New Year’s Eve
CLOSED
1 New Year’s Day
CLOSED
2 CLOSED
Office Closure Observations:
• Office traffic is very slow on these days.
• Any permit activity is likewise slow to non-existent on these days.
FISCAL IMPACT
There will be no fiscal impact by authorizing the closure of City Hall offices on December 24, 2025 and December 31, 2025. City employees will utilize vacation days when off on these two days.
AGENDA ITEM 9.6
59 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2025 Holiday Office Closure
MEETING DATE: November 3, 2025
RECOMMENDATION
By motion authorize the closure of City Hall and the Public Services corporation yard office on Wednesday, December 24th and Wednesday, December 31st and instruct staff to take steps to inform the community of this closure.
60 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, November 3, 2025
To: Mayor Bairos and Members of the City Council
From: Carina McDonald, Capital Projects Manager
Reviewed by: Jeff Gravel, Director, Public Services
Subject: Consider a Resolution Authorizing the City Manager to Reject Construction bids Received October 2, 2025 for the Well 11 Test Hole & Production Well Project CP2213
BACKGROUND
On September 2, 2025, City of Oakdale staff requested bids for the Well 11 Test Hole & Production Well Project (D St). The project consists of completing test hole drilling and zone testing, well destruction, and production well construction. Due to the complex nature of the project, prior experience and reference requirements were included in the bid package to ensure the contract was awarded to a qualified bidder.
AGENDA ITEM 9.7
61 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Consider a Resolution Authorizing Rejection of Bids – Well 11 Test Hole & Prod Well MEETING DATE: November 3, 2025
DISCUSSION
Our Engineering team prepared plans and specifications and requested bids on September 2, 2025, and opened bids on October 2, 2025.
City staff received four bids for the Well 11 project and then began the bid review process.
The Engineering team contacted the references provided by each bidder to verify their experience with comparable municipal drinking water well construction and zone testing projects. Up to ten references were contacted for each bidder. Based on the information obtained from these references, the limited number of responses received, and the number of projects completed that meet the qualification requirements, staff recommends rejecting all bids and rebidding the project at a future date. Updated bid documents will include additional requirements for references and comparable project experience to meet the scope of the project.
FISCAL IMPACT
There is no fiscal impact at this time.
RECOMMENDATION
Staff recommends the City Council adopt a Resolution Authorizing the City Manager to Reject Construction bids Received October 2, 2025, for the Well 11 Test Hole & Production Well Project CP2213.
ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-__
Attachment B: Engineers Reference Review
62 IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-___
A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL AUTHORIZING THE CITY MANAGER TO REJECT CONSTRUCTION BIDS RECEIVED OCTOBER 2,2025 FOR THE WELL 11 TEST HOLE & PRODUCTION WELL PROJECT CP2213 WHEREAS, on September 2, 2025, City of Oakdale staff requested bids for the Well 11 Test Hole & Production Well Project (D St). The project consists of completing test hole drilling and zone testing, well destruction, and production well construction. Due to the complex nature of the project, prior experience and reference requirements were included in the bid package to ensure the contract was awarded to a qualified bidder; and, WHEREAS, our Engineering team prepared plans and specifications and requested bids on September 2, 2025, and opened four bids on October 2, 2025, and began the bid review process; and,
WHEREAS, the Engineering team contacted the references provided by each bidder to verify their experience with comparable municipal drinking water well construction and zone testing projects. Up to ten references were contacted for each bidder. Based on the information obtained from these references, the limited number of responses received, and the number of projects completed that meet the qualification requirements, staff recommends rejecting all bids and rebidding the project at a future date.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Oakdale does hereby authorize the City Manager to Reject Construction bids received on October 2, 2025, for the Well 11 Test Hole & Production Well Project CP2213.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 3rd DAY OF NOVEMBER, 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
63 MODESTO | 602 Lyell Drive, Modesto, CA 95356 | 209.322.1820 | blackwater-eng.com October 14, 2025
City of Oakdale
Public Services Department via email: [email protected] 455 S. Fifth Avenue
Attn: Jeff Gravel, Public Services Director
Subject: Bidder Experience Verification Summary for Test Hole Drilling and Zone Testing for Well No. 11 and Test Hole Drilling and Zone Testing for Well No. 12 Projects Dear Mr. Gravel,
Black Water Consulting Engineers, Inc. (Black Water) was provided with the bids received for the City of Oakdale (City) Test Hole Drilling and Zone Testing for Well No. 11 and Test Hole Drilling and Zone Testing for Well No. 12 projects. At the City’s request, Black Water reviewed bidder qualifications in accordance with the requirements outlined in Addendum No. 6 of the bid documents.
Our review focused on verifying whether each bidder met the Experience Data requirements specified in Addendum No. 6. As part of this process, Black Water staff contacted the references listed by each bidder to confirm their experience with comparable municipal drinking water well construction and zone testing projects.
Addendum No. 6 for both projects includes the following language regarding bidder qualifications:
“The Bidder, to qualify for the award of the contract, shall have been engaged in the drilling and construction of test holes, zone testing, and municipal drinking water supply well construction. In the References section of this Proposal, the Bidder shall submit to the Engineer the length of time during which he has been engaged in this type of work, names/addresses, and phone numbers of at least three owners for whom he has completed zone testing and constructed such municipal water supply wells of equivalent diameter and depth to this project, together with their locations and general descriptions in the last 5 years. Furthermore, the Bidder will demonstrate through project experience and expertise in the construction and successful completion of zone tests within an open borehole.”
For reference, the bid documents specify a minimum test hole depth of 800 feet and a minimum casing diameter of 30 inches for both Well No. 11 and Well No. 12.
Black Water staff contacted up to ten references for each bidder. Responses were documented and are summarized in the table below. Notes and correspondence are included in Attachment A.
ATTACHMENT B
64 2
Bidder
Number of
References
Responded
Qualifications
Requirements
Satisfied
Description of Deficiencies
Anthony J. Prieto Water
Well Drilling, Inc.
2 No Only three references were provided with
the bid.
Zone testing not included in one of the
projects.
Well depths were less than 800 feet for two
of the three references provided. One well
depth was 640 feet. The other well depth
was 645 feet.
Information found online regarding the
third reference indicates that it will not
meet the qualification requirements,
however, this has not been verified.
Nor-Cal Pump & Well
Drilling, Inc.
6 Insufficient
responses received
at this time
Over fifty references provided. Descriptions
of more than three reference projects
indicates that the qualification
requirements will be met.
Although six references have responded,
only one of these projects satisfied the
qualification requirements for both depth
and zone testing.
Four of the reference responses verified
that the project included zone testing.
Black Water is following up with additional
references that meet the qualification
requirements.
Zim Industries, Inc. 5 Yes None. At least three of the reference projects met the criteria for zone testing
and depth of at least 800 feet.
Calwater Drilling Co., Inc 0 Insufficient
responses received
at this time
No responses received.
Based on the information obtained from bidder references, the documentation provided by Anthony J.
Prieto Water Well Drilling, Inc. does not substantiate that the bidder meets all qualification requirements specified in Addendum No. 6. The reference responses for Zim Industries, Inc. appear to substantiate compliance with the qualification requirements. Although we haven’t received sufficient reference responses to verify compliance for Nor-Cal Pump & Well Drilling, Inc., based on the responses received and the reference information provided, Nor-Cal Pump & Well Drilling, Inc. will most likely satisfy the qualification requirements.
65 3
This summary has been prepared to assist the City of Oakdale in evaluating bidder qualifications for the Test Hole Drilling and Zone Testing for Well No. 11 and Well No. 12 projects. Black Water’s role was limited to verifying reference information and summarizing findings based on the data provided.
Best Regards,
Alison Furuya, P.E.
Vice President
66 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, November 3, 2025
To: Mayor Bairos and Members of the City Council
From: Carina McDonald, Capital Projects Manager
Reviewed by: Jeff Gravel, Director, Public Services
Subject: Consider a Resolution Authorizing the City Manager to Reject Construction Bids Received October 2, 2025, for the Well 12 Test Hole & Production Well Project CP2406
BACKGROUND
On September 2, 2025, City of Oakdale staff requested bids for the Well 12 Test Hole & Production Well Project (Gilbert Park). The project consists of completing test hole drilling and zone testing, well destruction and production well construction. Due to the complex nature of the project, prior experience and reference requirements were included in the bid package to ensure the contract was awarded to a qualified bidder.
AGENDA ITEM 9.8
67 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Consider a Resolution Authorizing Rejection of Bids – Well 12 Test Hole & Prod Well MEETING DATE: November 3, 2025
DISCUSSION
Our Engineering team prepared plans and specifications and requested bids on September 2, 2025, and opened bids on October 2, 2025.
City staff received three bids for the Well 12 project and then began the bid review process. The Engineering team contacted the references provided by each bidder to verify their experience with comparable municipal drinking water well construction and zone testing projects. Up to ten references were contacted for each bidder. Based on the information obtained from these references, the limited number of responses received, and the number of projects completed that meet the qualification requirements, staff recommends rejecting all bids and rebidding the project at a future date. Updated bid documents will include additional requirements for references and comparable project experience to meet the scope of the project.
FISCAL IMPACT
There is no fiscal impact at this time.
RECOMMENDATION
Staff recommends the City Council adopt a Resolution Authorizing the City Manager to Reject Construction bids Received October 2, 2025, for the Well 12 Test Hole & Production Well Project CP2406.
ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-__
Attachment B: Engineers Reference Review
68 IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-___
A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL AUTHORIZING THE CITY MANAGER TO REJECT CONSTRUCTION BIDS RECEIVED OCTOBER 2,2025 FOR THE WELL 12 TEST HOLE & PRODUCTION WELL PROJECT CP2406 WHEREAS, on September 2, 2025, City of Oakdale staff requested bids for the Well 12 Test Hole & Production Well Project (Gilbert Park). The project consists of completing test hole drilling and zone testing, well destruction, and production well construction. Due to the complex nature of the project, prior experience and reference requirements were included in the bid package to ensure the contract was awarded to a qualified bidder; and, WHEREAS, our Engineering team prepared plans and specifications and requested bids on September 2, 2025, and opened three bids on October 2, 2025, and began the bid review process; and,
WHEREAS, the Engineering team contacted the references provided by each bidder to verify their experience with comparable municipal drinking water well construction and zone testing projects. Up to ten references were contacted for each bidder. Based on the information obtained from these references, the limited number of responses received, and the number of projects completed that meet the qualification requirements, staff recommends rejecting all bids and rebidding the project at a future date.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Oakdale does hereby authorize the City Manager to Reject Construction bids received on October 2, 2025, for the Well 12 Test Hole & Production Well Project CP2406.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 3rd DAY OF NOVEMBER, 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
69 MODESTO | 602 Lyell Drive, Modesto, CA 95356 | 209.322.1820 | blackwater-eng.com October 14, 2025
City of Oakdale
Public Services Department via email: [email protected] 455 S. Fifth Avenue
Attn: Jeff Gravel, Public Services Director
Subject: Bidder Experience Verification Summary for Test Hole Drilling and Zone Testing for Well No. 11 and Test Hole Drilling and Zone Testing for Well No. 12 Projects Dear Mr. Gravel,
Black Water Consulting Engineers, Inc. (Black Water) was provided with the bids received for the City of Oakdale (City) Test Hole Drilling and Zone Testing for Well No. 11 and Test Hole Drilling and Zone Testing for Well No. 12 projects. At the City’s request, Black Water reviewed bidder qualifications in accordance with the requirements outlined in Addendum No. 6 of the bid documents.
Our review focused on verifying whether each bidder met the Experience Data requirements specified in Addendum No. 6. As part of this process, Black Water staff contacted the references listed by each bidder to confirm their experience with comparable municipal drinking water well construction and zone testing projects.
Addendum No. 6 for both projects includes the following language regarding bidder qualifications:
“The Bidder, to qualify for the award of the contract, shall have been engaged in the drilling and construction of test holes, zone testing, and municipal drinking water supply well construction. In the References section of this Proposal, the Bidder shall submit to the Engineer the length of time during which he has been engaged in this type of work, names/addresses, and phone numbers of at least three owners for whom he has completed zone testing and constructed such municipal water supply wells of equivalent diameter and depth to this project, together with their locations and general descriptions in the last 5 years. Furthermore, the Bidder will demonstrate through project experience and expertise in the construction and successful completion of zone tests within an open borehole.”
For reference, the bid documents specify a minimum test hole depth of 800 feet and a minimum casing diameter of 30 inches for both Well No. 11 and Well No. 12.
Black Water staff contacted up to ten references for each bidder. Responses were documented and are summarized in the table below. Notes and correspondence are included in Attachment A.
ATTACHMENT B
70 2
Bidder
Number of
References
Responded
Qualifications
Requirements
Satisfied
Description of Deficiencies
Anthony J. Prieto Water
Well Drilling, Inc.
2 No Only three references were provided with
the bid.
Zone testing not included in one of the
projects.
Well depths were less than 800 feet for two
of the three references provided. One well
depth was 640 feet. The other well depth
was 645 feet.
Information found online regarding the
third reference indicates that it will not
meet the qualification requirements,
however, this has not been verified.
Nor-Cal Pump & Well
Drilling, Inc.
6 Insufficient
responses received
at this time
Over fifty references provided. Descriptions
of more than three reference projects
indicates that the qualification
requirements will be met.
Although six references have responded,
only one of these projects satisfied the
qualification requirements for both depth
and zone testing.
Four of the reference responses verified
that the project included zone testing.
Black Water is following up with additional
references that meet the qualification
requirements.
Zim Industries, Inc. 5 Yes None. At least three of the reference projects met the criteria for zone testing
and depth of at least 800 feet.
Calwater Drilling Co., Inc 0 Insufficient
responses received
at this time
No responses received.
Based on the information obtained from bidder references, the documentation provided by Anthony J.
Prieto Water Well Drilling, Inc. does not substantiate that the bidder meets all qualification requirements specified in Addendum No. 6. The reference responses for Zim Industries, Inc. appear to substantiate compliance with the qualification requirements. Although we haven’t received sufficient reference responses to verify compliance for Nor-Cal Pump & Well Drilling, Inc., based on the responses received and the reference information provided, Nor-Cal Pump & Well Drilling, Inc. will most likely satisfy the qualification requirements.
71 3
This summary has been prepared to assist the City of Oakdale in evaluating bidder qualifications for the Test Hole Drilling and Zone Testing for Well No. 11 and Well No. 12 projects. Black Water’s role was limited to verifying reference information and summarizing findings based on the data provided.
Best Regards,
Alison Furuya, P.E.
Vice President
72 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, November 3, 2025
To: Mayor Bairos and Members of the City Council
From: Jeff Gravel, Public Services Director
Subject: Consider a Resolution Authorizing the City Manager to Enter into and Continue a Professional Services Agreement for Land Use Planning Services with JB Anderson Land Use Planning (JBAP) in the Amount of $6,250 a Month to be Funded from Development Services Fund 120 Planning, 120-3110-410013.
BACKGROUND
The City of Oakdale has relied on contract services for professional land-use planning for the last several years. On April 7, 2014, the City Council adopted a resolution awarding a contract for professional land-use planning services to JB Anderson Land Use Planning (JBAP). Since then, the City of Oakdale has enjoyed a proper, professional working relationship, instrumental in ushering in large and small, complex planning and land-use related projects.
In summary, JBAP currently provides three general tasks to the City of Oakdale: Task 1.
Provides a staff planner fifty (50) hours per month working the office front counter, responding to daily phone calls, reviewing planning and building applications, business license applications, and providing guidance on land use planning matters. In addition, a planner attends necessary Department meetings, including the bi-weekly Capital Development (CD) Project Meetings. 2. Provides Forward Planning proposals for special planning-related projects such as City Municipal Code amendments and updates. 3.
Applicant-driven special project, usually of a large scale, such as the East F Street Specific Plan and Sierra Point Specific Plan. Typically, this item is billed separately and charged directly to the developer or applicant.
DISCUSSION
The current Agreement was approved by the City Council in 2020, which authorized a General Planning Services rate of $82.50. Since that time, and due to annual CPI-based adjustments, the current rate charged for General Planning Services is $116.00 per hour.
JBAP is currently requesting an hourly increase for Task 1 and some Task 2 services from $116.00 per hour to $125.00. This 8% total increase equates to 1.6% per year, over five years. The monthly retainer costs to the City of Oakdale will be $6,250.00 for working 50 hours per month. If assigned work exceeds the specified 50 hours per month indicated above, time worked beyond those 50 hours shall be billed at a rate of $125.00 per hour.
AGENDA ITEM 9.9
73 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Consider a Resolution Authorizing City Manager to Enter into and Continue a Professional Services Agreement for Part Time Land Use Planning Services with JB Anderson Land Use Planning MEETING DATE: November 3, 2025
This contract includes three task levels:
Task 1 service includes a planner to be in the office, one day per week, working the office front counter, responding to daily phone calls, reviewing planning and building applications, business license applications, and providing guidance on land use planning matters. In addition, a planner attends necessary Department meetings, including the biweekly Capital Development (CD) Project Meetings.
Task 2 services will be either generally funded or project-funded by other means, such as a grant. General funded projects could be ordinance updates/modifications or other staff or Council-directed projects. General funded projects will be charged $125.00 per hour, and all other projects will be charged at rates shown in Exhibit B of Attachment C.
Normally, all of these projects will be subject to City Council approval.
Task 3 services are applicant-driven, and the costs associated with those applications are funded 100% by the applicant(s).
The proposed agreement has a five-year term with a 30-day termination clause. It should be noted that either Party hereto may cancel the contract by giving the other Party thirty (30) days written notice of their intent to terminate.
Staff is interested in continuing our professional relationship with JBAP until such time as economic factors and planning and development needs change, at which time Staff will return to Council for any necessary contract modifications.
JBAP has been working in the capacity of an extension of City Staff and has demonstrated its exceptional access, availability, and professionalism in matters of the City of Oakdale.
FISCAL IMPACT
As indicated above, JBAP currently charges $116 per hour for Task 1 services, which is a special municipal rate. JBAP is requesting to increase this rate to $125.00 per hour.
This is an 8% increase, which equates to a 1.6% increase per year, which has not been charged to the City.
The proposed contract is a five-year contract with a rate escalator tied to the Consumer Price Index CPI.
Task 1 and some Task 2 services have been and will continue to be funded by the Development Service Fund 120 Planning, 120-3110-410013. 74 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Consider a Resolution Authorizing City Manager to Enter into and Continue a Professional Services Agreement for Part Time Land Use Planning Services with JB Anderson Land Use Planning MEETING DATE: November 3, 2025
RECOMMENDATION
Staff Recommends the City Council Authorize the City Manager to Enter into and Continue a Professional Services Agreement for Land Use Planning Services with JB Anderson Land Use Planning (JBAP) in the Amount of $6,250 a Month to be Funded from Development Services Fund 120 Planning, 120-3110-410013.
ATTACHMENTS
Attachment A: Draft City Council Resolution
Attachment B: Planning Services Contract for JB Anderson Land Use Planning Attachment C: Scope of Work and Rate Schedule
75 IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-___
A RESOLUTION AUTHORIZING THE CITY MANAGER TO ENTER INTO AND
CONTINUE A PROFESSIONAL SERVICES AGREEMENT FOR LAND USE
PLANNING SERVICES WITH JB ANDERSON LAND USE PLANNING (JBAP) IN THE AMOUNT OF $6,250 A MONTH TO BE FUNDED FROM DEVELOPMENT SERVICES FUND 120 PLANNING, 120-3110-410013.
WHEREAS, the City of Oakdale is in need of professional land use planning services; and,
WHEREAS, JB Anderson has currently been providing quality Land Use Planning Service to the City of Oakdale for the last eleven years; and,
WHEREAS, the proposed contract is a five-year contract with a rate escalator tied to the Consumer Price Index CPI; and,
WHEREAS, the contract has a Term clause that allows either party to terminate the contract, given a 30-day notice; and,
WHEREAS, JB Anderson Land Use Planning is a local firm familiar with local issues by virtue of currently providing land use planning services to the cities of Waterford and Riverbank as well; and,
WHEREAS, JB Anderson Land Use Planning charges competitive hourly rates for their professional services and will provide these services for 50 hours per month for $125.00 per hour for a total cost of $6,250.00 per month from account 120-3110-410013; and, WHEREAS, funds are available in this fiscal year’s budget; and, NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Oakdale adopts a Resolution Authorizing the City Manager to Enter into and Continue a Professional Services Agreement for Land Use Planning Services with JB Anderson Land Use Planning (JBAP) in the Amount of $6,250 a Month to be Funded from Development Services Fund 120 Planning, 120-3110-410013.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 3rd DAY OF NOVEMBER, 2025, by the following vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
Attachment A
76 CITY OF OAKDALE
City Council Resolution 2025-XX
SIGNED:
Cherilyn Bairos, Mayor
ATTEST:
Patrick Mondragon, City Clerk
77 Attachment B
78 79
80 81
82 83
84 85
TASK 1
City of Oakdale
EXHIBIT A
SCOPE OF WORK AND COST PROPOSAL
FOR THE CITY OF OAKDALE
NOVEMBER 2025
CURRENT PLANNING AND GENERAL SERVICES
J.B. Anderson Land Use Planning (JBAP) Staff shall provide a base time of up to fifty (50) hours per month, and four (4) visits to the City of Oakdale Public Services Department per month for Current Planning projects and tasks, in addition to any Department meetings including the bi-weekly Capital Development (CD) Projects Meeting.
The Staff Planner will be Michael Arroyo, Associate Planner. Mr. Mark Niskanen, Vice President, shall be responsible for providing support and back-up for Mr. Arroyo, as needed. JBAP will be accessible and will return all messages within twenty-four (24) hours. JBAP will report directly to the Public Services Director and attend City Staff meetings at request. It is our understanding that attendance at Planning Commission and City Council Meetings will not be required, unless otherwise directed for specific projects/applications. The primary contact persons will be Mark Niskanen and Mr.
Arra-fa. Mr. David Niskanen will be the secondary contact and will assist on complex Planning matters and Development Applications (i.e. Annexations, Specific Plans, General Plan Amendments, Zoning Code Amendments, Rezones, and the like) and be available to address any questions or issues that may arise during the work week. It will be JBAP's responsibility to be well versed in all of the current functions of City business as to not confuse the public and our future planning applicants.
The monthly retainer costs to the City of Oakdale for this service will be $6,250.00 billed per month, which will be billed at the beginning of each month. J.B. Anderson Land Use Planning shall prepare a monthly statement of work to reconcile the work hours performed on City tasks. This monthly retainer cost is based on a reduced flat rate of $125.00 per hour for an assumed 50 hours per month. As per the existing Agreement this rate will adjust annually based on CPI.
Professional Planning Services
November 2025 Page 1
■ J.B. ANDrnsoN ■
-LAND USt PLANNING -
Attachment C
86 87
88 89
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, November 3, 2025
To: Mayor Bairos and Members of the City Council
From: Jerry Ramar, City Manager
Subject: Consider a Resolution Approving the Fiscal Year 2025-2026 Final Budget
RECOMMENDATION
It is recommended that the City Council adopt a resolution approving the City of Oakdale’s Final Budget for Fiscal Year 2025–2026.
BACKGROUND
The City currently conducts multiple budget reviews during the fiscal year to ensure that expenditures and revenues are tracking as anticipated. In the event that expenditures or revenues are not following the original budgetary projections, this process provides the opportunity to make necessary course corrections.
Typically, the budget review process is as follows:
• The Preliminary Budget for the Fiscal year starting July 1st is developed and approved by the City Council in May or June of each year. • The Final Budget is reviewed and approved by the City Council in October or November of each year.
• The Mid-year Budget is reviewed and approved by the City Council in February of each year.
Following this pattern, staff presented the City of Oakdale Fiscal Year 2025-2026 Preliminary Budget to the City Council on Monday, June 16, 2025. City staff has closed out the books for Fiscal Year 2024-2025, allowing us to present the Fiscal Year 2025- 2026 Final Budget to the City Council for its review and approval.
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) and unrestricted funds, such as the General Fund. Many of these 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.
AGENDA ITEM 11.1
90 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Final Budget 2025-2026
MEETING DATE: November 3, 2025
These funds cannot be used to cover public safety or any other non-water-related expenses.
The three largest and most familiar fund accounts in the budget are the General Fund, Sewer Fund, and 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.
DISCUSSION
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 $13,965,010, not including Cannabis Fund revenues and Measure H revenues.
• General Fund Expenditures: Total projected expenditures are $18,044,031, with public safety services continuing to make up the majority (Police: $7.3M; Fire: $5.4M). • Ending Fund Balance: The projected General Fund balance is $7,212,787, which maintains the City’s General Fund reserve at approximately 40%, consistent with City Council policy.
To ensure ease of use and access, the following includes direct links to the Fiscal Year 2025–2026 Final 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
Sewer Capital Replacement Fund - 621
Sewer Capital Replacement Fund (621) Projects:
Sewer Operations Fund – 622
Water Capital Replacement Fund – 644
Water Fund – Operations 645
91 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Final Budget 2025-2026
MEETING DATE: November 3, 2025
FUND 110 – GENERAL FUND
Property tax and sales tax revenues continue to exceed expectations, reflecting resilient local economic activity. While this is a positive signal, the City must remain disciplined in its spending to guard against emerging risks. Inflation remains elevated above the Federal Reserve’s 2% target, though gas prices have fallen to their lowest levels in four years, providing some relief to consumers. Mortgage interest rates, while down from recent peaks, are still higher than seen in the early 2020’s. Overall, the fiscal outlook is stable but not immune to shocks, which means prudent planning and contingency preparation remain essential.
For the 2024-2025 fiscal year, we estimated $2,467,500 in property tax revenues and $4,400,000 in sales tax revenues. The actuals were $2,506,397 and $4,428,734, respectively. The projected property tax revenues for 2025-2026 are $2,605,000, which is a 4% increase, whereas the sales tax revenues are estimated at $4,300,000, which is a 2.3% decrease, for a combined increase of $37,500.
1486324 1592444 1621731 1697409
1766860
1872496
2294704 2410161
2506397
2467500
2605000
0 500000
1000000
1500000
2000000
2500000
3000000
2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 Property Tax
Actual Estimates
92 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Final Budget 2025-2026
MEETING DATE: November 3, 2025
General Fund Trends:
FY 2024-2025:
General Fund Cost Increases:
General Fund expenditures in FY 2025–2026 are anticipated to grow by $1,724,711 when compared with FY 2024–2025 actual expenditures. Fortunately, this planned growth in expenditures is not greater than the projected revenues.
The primary reasons for the cost increases are explained below:
Fire Services: The cost for fire services is increasing by $444,597 or 8.22%. The City of Modesto negotiated a new employment agreement with the Modesto Fire Fighters, which include salary and benefit cost increases. These costs are passed on to the contracting agencies. The fire services contract with Modesto Fire continues to be a benefit to the community. The residents of Oakdale receive more comprehensive fire services for far less cost than if the City were to provide these services on its own.
Police Services: Costs are anticipated to rise by $625,075, or 7.78%. However, it is common for the police department to end the fiscal year under budget. The other costs are related to increases in our liability insurance premiums, PERS Retirement cost 3343842 3439805
3496546 3712715
4164119
4377874 4352645
4351621
4424734
4400000 4300000
0 500000
1000000
1500000
2000000
2500000
3000000
3500000
4000000
4500000
5000000
2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 Sales Tax
Actual Estimate
93 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Final Budget 2025-2026
MEETING DATE: November 3, 2025
increases, and salary and benefit cost increases that are included in the Oakdale Police Officers Association employment agreement.
Other General Fund Services: The largest cost increases for non-public safety services are in Park Maintenance at $288,056 or 24.5%. Our park maintenance team was understaffed for the large number of park acres it maintains. With the addition of the new Greger Sports Park, that problem remains. Two and a half positions have been added to the Parks Division to make sure new and existing parks are maintained at appropriate levels. We expect this increase to stabilize and be closer to single digits in the upcoming budgets. We continue to budget high for street maintenance to ensure we are prepared for the expenditure. However, we consistently come in under budget.
EXPENDITURES
2022 2023 2024 2025 2026
Overall $ 15,533,316.00 $ 16,319,320.00 $ 18,044,031.00 $ 786,004.00 $ 1,724,711.00
4.82% 9.56%
Fire $ 3,774,858.00 $ 4,504,397.00 $ 4,614,796.00 $ 4,962,746.00 $ 5,407,343.00 $ 729,539.00 $ 110,399.00 $ 347,950.00 $ 444,597.00
19.33% 2.39% 7.54% 8.22%
Police 6133358 6930018 $ 7,265,546.00 $ 7,414,041.00 $ 8,039,116.00 $ 796,660.00 $ 335,528.00 $ 148,495.00 $ 625,075.00
11.50% 4.62% 2.00% 7.78%
Parks $ 670,286.00 $ 683,008.00 $ 640,116.00 $ 887,288.00 $ 1,175,344.00 $ 12,722.00 $ (42,892.00) $ 247,172.00 $ 288,056.00
1.9% -6.7% 27.9% 24.5%
Street
Maintenance $ 313,512.00 $ 275,123.00 $ 320,119.00 $ 292,688.00 $ 573,134.00 $ (38,389.00) $ 44,996.00 $ (27,431.00) $ 280,446.00
-13.95% 14.06% -9.37% 48.93%
94 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Final Budget 2025-2026
MEETING DATE: November 3, 2025
Despite these cost increases, the Fiscal Year 2025–2026 Final Budget anticipates revenues to exceed expenditures by $682,636. The City projects that FY 2025–2026 will end with $7,212,787 in General Fund Reserves, or 40%.
MEASURE H
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, but voters approved Measure H, which extends the ½-cent sales tax for an additional 11-year period. Over 90% of the revenue collected from Measure H is used to help fund public safety services.
The intended purpose of the original measure, Measure “Y”, was primarily for public safety (police and fire services) but also to help fund the Senior Center, Community Center, street sweeping, and street lighting. The intended purpose of the new measure, Measure “H”, is the same as the previous measures.
The FY 2025–2026 Final Budget anticipates Measure “H” funding of $2,844,698. 3814386
4533410 4739886 5009996
5586222 5907751 5650511
6445852 6340882 6530151
7212787
0 1000000
2000000
3000000
4000000
5000000
6000000
7000000
8000000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
General Fund Reserve History
95 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Final Budget 2025-2026
MEETING DATE: November 3, 2025
FY 2024-2025 Measure H Expenditures
Wednesday, October 15, 2025
Measure H Funds in Fiscal Year 2024-2025 = $2,765,200
Fiscal Year 2024-2025 Actual
Expenses
2024-2025
Actual
Expenses
Available Measure H Funds
Police Administration $1,314,879 $2,765,200
Police Dispatch $834,496
Measure H Funds
Projected Expenses
2024-2025
% Allocation of
Measure H
Funds
Oakdale $834,496
Oakdale Dispatch $834,496
Police Special Services $341,664
Police Field Services $4,275,213
Police Total $6,766,252 $1,599,120 57.83%
Fire Department $4,962,746
Fire Total $4,962,746 $974,125 35.23%
Senior Center Operations (7440)
net cost $38,747
Senior Program Activities (7340)
net cost $80,148
Senior Center Total $118,895 $30,000 1.08%
Community Center (7460) net
cost $41,955
Community Center Total $41,955 $41,955 1.52%
Street Sweeping $93,678
Street Sweeping Total $93,678 $45,000 1.63%
Traffic Signals and Street Lighting $302,772
Traffic Signals $35,000
Street Lighting $267,772
Street Lighting Total $267,772 $75,000 2.71%
Grand Total $12,251,298 $2,765,200 100.00%
96 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Final Budget 2025-2026
MEETING DATE: November 3, 2025
Distribution Percentage of 2024-2025 Measure H Funds:
Police 58%
Fire 35%
Senior Center
1%
Community Center
1%
Street
Sweeping
2%
Street Lighting
3%
97 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Final Budget 2025-2026
MEETING DATE: November 3, 2025
FY 2025-2026 Preliminary Measure H Expenditures
15-Oct-25
Measure H Funds Estimate Fiscal Year 2025-2026 = $2,844,698 Fiscal Year 2025-2026
Projected Expenses
2025-2026
Projected
Expenses
Available Measure H Funds
Police Administration $1,325,240 $2,844,698
Police Dispatch $972,567
Measure H Funds
Projected Expenses
2025-2026
% Allocation of
Measure H Funds
Oakdale $972,567
Oakdale Dispatch $972,567
Police Special Services $4,475,206
Police Field Services
Police Total $6,773,013 $1,676,096 58.92%
Fire Department $5,407,343
Fire Total $5,407,343 $965,207 33.93%
Senior Center Operations (7440)
net cost $48,750
Senior Program Activities (7340)
net cost $70,107
Senior Center Total $118,857 $30,438 1.07%
Community Center (7460) net
cost $30,994
Community Center Total $30,994 $66,281 2.33%
Street Sweeping $105,000
Street Sweeping Total $105,000 $30,438 1.07%
Traffic Signals and Street Lighting $326,250
Traffic Signals $35,000
Street Lighting $291,250
Street Lighting Total $291,250 $76,238 2.68%
Grand Total $12,726,457 $2,844,698 100.00%
98 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Final Budget 2025-2026
MEETING DATE: November 3, 2025
Projected Distribution Percentage of 2025-2026 Measure H Funds:
ATTACHMENTS
Attachment A: Resolution 2025-XX
Police - 59%
Fire - 34%
Senior Center
1%
Community
Center
2%
Street
Sweeping
1%
Street Lighting
3%
99 IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-___
A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL APPROVING THE FISCAL YEAR 2025-2026 FINAL 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 Final 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 November 3, 2025.
NOW, THEREFORE, BE IT RESOLVED that the CITY OF OAKDALE CITY COUNCIL does hereby approve the Final Budget for Fiscal Year 2025-2026 as adjusted by Exhibit A (Budget Document) and Financial Polices for the City of Oakdale.
THE FOREGOING RESOLUTION IS HEREBY PASSED AND ADOPTED THIS 3 rd DAY
OF NOVEMBER, 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
100
Jeff Kettering
Vacant
Kevin Wise, Fire Chief
Jeff Gravel, Director of Public Services
Jerry Ramar, City Manager
Tom Hallinan, City Attorney
Appointed Officials
Jason Grogan, Police Chief
Mayor
Albert Avila, Director of Finance
City Of Oakdale
Department Heads
Councilmembers
Jarod Pitassi
Other Elected Officials
Alana Bryant , City Treasurer
Patrick Mondragon, City Clerk
State of California
PROPOSED FINAL BUDGET
FISCAL YEAR 2025-2026
Cherilyn Bairos
Kayleigh Gilbert
101
10/30/2025
FUND NAME DESCRIPTION
FUND
BALANCE
07/01/2023
PROJECTED
REVENUES
PROJECTED
TRANSFERS
IN
PROJECTED
TRANSFERS
OUT
PROJECTED
EXPENDITURE
S
PROJECTED
ENDING
BALANCE
06/30/2024
110 GENERAL FUND 5,694,254 13,663,967 4,643,701 (2,924,436) 15,295,262 5,782,224 114 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
6,445,541 16,691,751 4,643,701 (5,887,641) 15,533,316 6,360,036 117 FACILITIES 0 84,554 111,347 0 202,095 (6,194)
118 RECREATION 0 79,640 272,718 0 352,358 0
119 ENGINEERING & PW ADMINSTRATION 0 23,889 149,050 0 172,939 0 120 DEVELOPMENT SERVICES 0 631,261 66,321 0 697,582 0
0 819,344 599,436 0 1,424,974 (6,194)
SPECIAL REVENUE FUNDS
203 SUPPLEMENTAL LAW ENFORCEMENT 157,910 190,004 0 (50,000) 187,502 110,412 206 OTS - ENFORCEMENT GRANT 0 25,841 0 0 31,012 (5,171) 207 OFFICER WELLNESS GRANT 20,000 0 0 0 5,000 15,000
211 NON JUDICIAL FORFEITURE 8,953 10,316 0 0 0 19,269
212 SB - 2 PLANNING GRANT (27,554) 85,490 0 0 2,600 55,336 213 LOCAL EARLY ACTION PLANNING (LEAP) GRANT (3,783) 0 0 0 7,369 (11,152) 214 SAFETY SALES TAX (PROP 172) 191,940 263,329 0 (205,000) 0 250,269 215 GAS TAX 318,797 641,959 0 (370,000) 231,891 358,865 216 SB1-ROAD MAINTENANCE 816,941 658,713 0 0 604,823 870,831 217 TRAFFIC CONGESTION RELIEF FUND 77,451 2,692 0 0 0 80,143 221 LOCAL TRANSPORTATION 118,193 5,177 0 0 61,020 62,350 222 MEASURE L 2,906,532 1,611,745 0 0 1,894,415 2,623,862 224 REGIONAL EARLY ACTION PLAN GRANT (REAP) (13,902) 0 0 0 17,526 (31,428) 225 COMPLIANCE MITIGATION REVOLVING FUND 0 0 150,000 0 0 150,000 229 SOLID WASTE 268,441 244,961 0 0 81,557 431,845
230 GENERAL PLAN 87,039 110,910 0 0 0 197,949
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000) 0 0 0 0 (71,000) 232 SENIOR CENTER GRANTS FUNDS 6,069 52,055 0 0 56,501 1,623 234 U.S. FISH WILDLIFE RESTORATION GRANT (71,714) 1,084,983 0 0 1,013,269 0 235 CA DEPT FISH WILDLIFE RESTORATION GRANT 0 0 0 0 536,676 (536,676) 239 AMERICAN RECOVERTY ACT FUND 2,214,109 29,548 0 0 716,997 1,526,660 241 HOUSING 4,455,361 8,844 0 0 0 4,464,205
242 HOME LOAN CONSORTIUM 0 0 0 0 0 0
243 HOME LOAN REUSE 410,276 2,672 0 0 0 412,948
244 HOME CONSORTIUM REUSE 2,210,854 0 0 0 125,200 2,085,654 245 ECONOMIC DEVELOPMENT 377,481 12,171 0 0 3,750 385,902 248 CAL HOME LOAN REUSE 405,300 1,781 0 0 0 407,081
252 BRIDLE RIDGE STREET MAINT 45,520 36,604 0 0 0 82,124 266 COMM DEVELOPMENT REUSE 701,698 0 0 0 0 701,698
267 COMMUNITY DEVELOPMENT BG 46,410 0 0 0 263 46,147
268 ABANDONED VEHICLE 106,219 20,383 0 (15,496) 611 110,495 270 EDUCATION/GOVT CTV 54,169 37,196 0 0 54,010 37,355
277 RIVERBANK ANIMAL SERVICES EQUIPMENT 8,518 6,189 0 0 0 14,707 278 ESCALON ANIMAL SERVICES EQUIPMENT 3,884 6,014 0 0 0 9,898 284 BRIDLE RIDGE LLMD (41,033) 655,119 50,000 0 573,078 91,008 285 BURCHELL HILL LLMD 17,637 251,504 0 0 261,087 8,054 286 VINEYARDS LLMD 484,455 250,485 0 0 214,041 520,899
288 LIGHTING & LANDSCAPING DISTRICT 03-01 297,376 92,834 0 0 60,554 329,656 291 FIRE SERVICES CFD 2003-1 5,026 474,646 0 (470,000) 0 9,672 292 PUBLIC SAFETY CFD 2007-1 71,461 346,622 0 (405,000) 0 13,083 293 MAINTENANCE SERVICES CFD 2015-01 490,468 50,344 0 0 22,736 518,076 294 STREET REPLACEMENT FUND 0 97,877 0 0 0 97,877
TOTAL SPECIAL REVENUE FUNDS 17,155,502 7,369,008 200,000 (1,515,496) 6,763,488 16,445,526
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
102
2 10/30/2025
FUND NAME DESCRIPTION
FUND
BALANCE
07/01/2023
PROJECTED
REVENUES
PROJECTED
TRANSFERS
IN
PROJECTED
TRANSFERS
OUT
PROJECTED
EXPENDITURE
S
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 10,157 70,000 0 38,539 333,886 659 AIRPORT CAPITAL REPLACEMENT 58,450 1,737 15,000 0 0 75,187 TOTAL ENTERPRISE FUNDS 23,761,785 14,138,266 5,085,000 (5,085,000) 15,564,810 22,335,241
REDEVELOPMENT
363 REDEVELOPMENT SUCCESSOR AGENCY 92,576 253,671 0 0 235,526 110,721 460 REDEVELOPMENT DEBT SERVICE 638,008 1,100,776 0 0 1,212,640 526,144 730,584 1,354,447 0 0 1,448,166 636,865
TRUST/AGENCY FUNDS
720 DEVELOPER DEPOSITS 109,408 139,792 0 0 311,713 (62,513) 722 SIERRA POINT SPECIFIC PLAN (71,157) 0 0 0 0 (71,157) 740 BRIDLE RIDGE SOUTH TRAIL DEPOSITS 1,112,966 38,693 0 0 0 1,151,659 741 CRANE.PATTERSON SIGNAL 203,824 7,086 0 0 0 210,910
742 ANIMAL CONTROL TRUST 72,167 34,613 0 0 41,370 65,410 744 SENIOR CENTER TRUST FUND 9,015 7,726 0 0 3,302 13,439 745 POLICE RANGE TRUST FUND 23,960 6,303 0 0 5,209 25,054 746 SENIOR OUTREACH TRUST FUND 64,166 1,190 0 0 7,296 58,060 747 POLICE EQUESTRIAN UNIT FUND 1,012 0 0 0 0 1,012
769 SENIOR HOUSING CORP FUND 21,443 406 0 0 0 21,849
790 BRIDLE RIDGE 2003-2 CFD 562,551 313,811 0 0 287,267 589,095 791 BRIDLE RIDGE 2004-1 CFD 202,897 126,210 0 0 115,185 213,922 792 BRIDLE RIDGE 2005-1 CFD 439,871 251,251 0 0 226,148 464,974 799 GARBAGE COLLECTIONS 339,185 3,329,255 0 0 3,367,154 301,286 TOTAL AGENCY FUNDS 3,091,309 4,256,336 0 0 4,364,644 2,983,001 ALL FUND TOTAL 71,810,173 52,266,445 12,813,137 (12,813,137) 54,274,213 69,802,405 103
3 10/30/2025
FUND NAME DESCRIPTION
FUND
BALANCE
07/01/2024
PROJECTED
REVENUES
PROJECTED
TRANSFERS
IN
PROJECTED
TRANSFERS
OUT
PROJECTED
EXPENDITURES
PROJECTED
ENDING
BALANCE
06/30/2025
110 GENERAL FUND 5,782,224 14,084,986 4,382,002 (2,312,499) 16,053,335 5,883,378 114 CANNABIS FUND 577,812 345,448 0 (100,000) 265,985 557,275 115 MEASURE H 0 2,765,698 0 (2,676,200) 0 89,498
6,360,036 17,196,132 4,382,002 (5,088,699) 16,319,320 6,530,151 117 FACILITIES (6,194) 67,977 145,560 0 207,343 0
118 RECREATION 0 82,584 253,317 0 335,901 0
119 ENGINEERING & PW ADMINSTRATION 0 44,703 128,522 0 173,225 0 120 DEVELOPMENT SERVICES 0 436,239 265,100 0 701,339 0
(6,194) 631,503 792,499 0 1,417,808 0
SPECIAL REVENUE FUNDS
203 SUPPLEMENTAL LAW ENFORCEMENT 110,412 201,840 0 (50,000) 137,693 124,559 206 OTS - ENFORCEMENT GRANT (5,171) 24,890 0 0 19,719 0 207 OFFICER WELLNESS GRANT 15,000 0 0 0 4,999 10,001
211 NON JUDICIAL FORFEITURE 19,269 4,403 0 0 4,729 18,943 212 SB - 2 PLANNING GRANT 55,336 0 0 0 2,838 52,498
213 LOCAL EARLY ACTION PLANNING (LEAP) GRANT (11,152) 135,000 0 0 137,357 (13,509) 214 SAFETY SALES TAX (PROP 172) 250,269 294,442 0 (460,000) 0 84,711 215 GAS TAX 358,865 668,897 0 (370,000) 223,496 434,266 216 SB1-ROAD MAINTENANCE 870,831 638,643 0 0 253,074 1,256,400 217 TRAFFIC CONGESTION RELIEF FUND 80,143 4,140 0 0 0 84,283 221 LOCAL TRANSPORTATION 62,350 34,585 0 0 3,530 93,405 222 MEASURE L 2,623,862 1,635,998 0 0 745,086 3,514,774 224 REGIONAL EARLY ACTION PLAN GRANT (REAP) (31,428) 101,309 0 0 7,685 62,196 225 COMPLIANCE MITIGATION REVOLVING FUND 150,000 32,578 0 0 176,173 6,405 229 SOLID WASTE 431,845 201,484 0 0 116,411 516,918
230 GENERAL PLAN 197,949 47,476 0 0 0 245,425
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000) 0 0 0 0 (71,000) 232 SENIOR CENTER GRANTS FUNDS 1,623 121,817 0 0 110,904 12,536 234 U.S. FISH WILDLIFE RESTORATION GRANT 0 407,709 0 0 407,709 0 235 CA DEPT FISH WILDLIFE RESTORATION GRANT (536,676) 487,639 0 0 5,145 (54,182) 239 AMERICAN RECOVERTY ACT FUND 1,526,660 13,455 0 0 1,425,845 114,270 241 HOUSING 4,464,205 4,924 0 0 0 4,469,129
242 HOME LOAN CONSORTIUM 0 0 0 0 0 0
243 HOME LOAN REUSE 412,948 235 0 0 0 413,183
244 HOME CONSORTIUM REUSE 2,085,654 0 0 0 0 2,085,654
245 ECONOMIC DEVELOPMENT 385,902 18,319 0 0 11,250 392,971 248 CAL HOME LOAN REUSE 407,081 157 0 0 0 407,238
252 BRIDLE RIDGE STREET MAINT 82,124 43,980 0 0 0 126,104 266 COMM DEVELOPMENT REUSE 701,698 0 0 0 0 701,698
267 COMMUNITY DEVELOPMENT BG 46,147 0 0 0 88,812 (42,665) 268 ABANDONED VEHICLE 110,495 24,727 0 (15,802) 2,559 116,861 270 EDUCATION/GOVT CTV 37,355 25,218 0 0 15,133 47,440
277 RIVERBANK ANIMAL SERVICES EQUIPMENT 14,707 6,795 0 0 0 21,502 278 ESCALON ANIMAL SERVICES EQUIPMENT 9,898 6,550 0 0 0 16,448 284 BRIDLE RIDGE LLMD 91,008 675,820 50,000 0 625,859 190,969 285 BURCHELL HILL LLMD 8,054 257,590 0 0 259,092 6,552
286 VINEYARDS LLMD 520,899 261,698 0 0 214,194 568,403
288 LIGHTING & LANDSCAPING DISTRICT 03-01 329,656 102,283 0 0 54,831 377,108 291 FIRE SERVICES CFD 2003-1 9,672 492,229 0 (480,000) 0 21,901 292 PUBLIC SAFETY CFD 2007-1 13,083 393,273 0 (400,000) 0 6,356 293 MAINTENANCE SERVICES CFD 2015-01 518,076 81,763 0 0 35,605 564,234 294 STREET REPLACEMENT FUND 97,877 0 0 0 0 97,877
TOTAL SPECIAL REVENUE FUNDS 16,445,526 7,451,866 50,000 (1,775,802) 5,089,728 16,983,985
CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION 316 (226,861) 478,585 0 0 370,900 (119,176) 343 PARKS CAPITAL FACILITIES 3,952,385 1,039,424 0 0 3,638,891 1,352,918 344 STREETS CAPITAL FACILITIES 566,936 445,065 0 0 168,517 843,484 349 STORM CAPITAL FACILITIES 414,663 99,687 0 0 34,439 479,911 354 ADMINISTRATION CAPITAL FACILITES 191,124 40,047 0 0 14,236 216,935 355 FIRE CAPITAL FACILITIES (425,817) 64,852 0 0 0 (360,965) 356 POLICE CAPITAL FACILITIES 137,721 59,410 0 0 0 197,131 357 GENERAL GOVT CAPITAL FACILITIES 398,334 74,224 0 0 266,262 206,296 360 PLAN AREA FEE 124,254 80,134 0 0 204,236 152
623 SEWER CAPITAL FACILITIES 277,406 97,721 0 0 27,425 347,702 646 WATER CAPITAL FACILITIES 4,206,965 505,729 0 0 347,157 4,365,537 TOTAL CAPITAL PROJECT FUNDS 9,617,110 2,984,878 0 0 5,072,063 7,529,925
CITY OF OAKDALE
BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2024-25
104
4 10/30/2025
FUND NAME DESCRIPTION
FUND
BALANCE
07/01/2024
PROJECTED
REVENUES
PROJECTED
TRANSFERS
IN
PROJECTED
TRANSFERS
OUT
PROJECTED
EXPENDITURES
PROJECTED
ENDING
BALANCE
06/30/2025
CITY OF OAKDALE
BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2024-25
DEBT SERVICE FUNDS
462 ENERGY EFFICIENCY & CONSERVATION 13,556 435,200 200,000 0 532,042 116,714 465 FIRE STATION DEBT SERVICE 700 184 170,000 0 164,615 6,269 467 2015 PENSION BONDS DEBT SERVICE 178,654 0 0 (55,778) 122,876 0 TOTAL DEBT SERVICE FUNDS 192,910 435,384 370,000 (55,778) 819,533 122,983
INTERNAL SERVICE FUNDS
DENTAL INSURANCE 510 111,516 114,370 0 0 80,437 145,449 512 EMPLOYEE FLEXIBLE SPENDING 10,210 23,957 0 0 21,408 12,759 515 RISK MANAGEMENT 585,829 450,159 100,000 0 427,198 708,790 520 EMPLOYEE LIABILITY FUND (OPEB) 928,138 73,518 250,000 0 471,560 780,096 525 INFORMATION TECHNOLOGY 759,603 304,174 0 0 427,899 635,878 530 VEHICLE REPLACEMENT 340,446 65,597 100,000 0 152,861 353,182 532 FIRE EQUIPMENT REPLACEMENT 59,211 103,992 0 0 0 163,203 535 PERS LIABILITY 3,251,158 2,538,782 525,778 0 2,619,425 3,696,293 540 FACILITY MAINTENANCE FUND 2,426,717 90,144 0 0 785,925 1,730,936 542 EQUIP REPLACEMENT FUND 59,130 2,246 0 0 37,000 24,376 545 POLICE EQUIPMENT REPLACEMENT 146,066 85,262 250,000 0 34,767 446,561 549 PARKS REPLACEMENT 2,476,284 105,390 0 0 362,799 2,218,875 565 LLMD LANDSCAPE MAINTENANCE 83,602 392,207 50,000 0 490,351 35,458 570 FLEET MAINTENANCE FUND 0 463,202 50,000 0 424,300 88,902 11,237,910 4,813,000 1,325,778 0 6,335,930 11,040,758
ENTERPRISE FUNDS
620 SEWER SRF RESERVE 1,219,871 63,003 0 0 0 1,282,874
621 SEWER CAPITAL REPLACEMENT 9,470,437 476,251 0 0 1,929,620 8,017,068 622 SEWER OPERATIONS FUND 641,365 6,795,665 0 0 6,242,106 1,194,924 631 PARKING OPERATIONS FUND 74,284 53,752 0 0 80,125 47,911 644 WATER CAPITAL REPLACEMENT 7,574,139 418,761 3,000,000 0 882,612 10,110,288 645 WATER OPERATIONS FUND 2,769,070 5,661,998 0 (3,000,000) 4,221,312 1,209,756 657 AVIATION OPERATIONS FUND 177,002 569,458 0 (130,000) 517,517 98,943 658 AIRPORT CAPITAL IMPROVEMENT 333,886 1,469 70,000 0 0 405,355 659 AIRPORT CAPITAL REPLACEMENT 75,187 4,024 60,000 0 0 139,211 TOTAL ENTERPRISE FUNDS 22,335,241 14,044,381 3,130,000 (3,130,000) 13,873,292 22,506,330
REDEVELOPMENT
363 REDEVELOPMENT SUCCESSOR AGENCY 110,721 253,673 0 0 234,939 129,455 460 REDEVELOPMENT DEBT SERVICE 526,144 1,621,398 0 0 1,637,058 510,484 636,865 1,875,071 0 0 1,871,997 639,939
TRUST/AGENCY FUNDS
740 BRIDLE RIDGE SOUTH TRAIL DEPOSITS 1,151,659 59,480 0 0 0 1,211,139 741 CRANE.PATTERSON SIGNAL 210,910 10,893 0 0 0 221,803 742 ANIMAL CONTROL TRUST 65,410 32,521 0 0 71,463 26,468 744 SENIOR CENTER TRUST FUND 13,439 36,585 0 0 5,590 44,434 745 POLICE RANGE TRUST FUND 25,054 11,729 0 0 1,682 35,101 746 SENIOR OUTREACH TRUST FUND 58,060 1,300 0 0 4,727 54,633 769 SENIOR HOUSING CORP FUND 21,849 150 0 0 21,999 0
790 BRIDLE RIDGE 2003-2 CFD 589,095 321,454 0 0 290,099 620,450 791 BRIDLE RIDGE 2004-1 CFD 213,922 125,356 0 0 117,330 221,948 792 BRIDLE RIDGE 2005-1 CFD 464,974 251,373 0 0 232,082 484,265 799 GARBAGE COLLECTIONS 301,286 3,625,851 0 0 3,485,010 442,127 TOTAL AGENCY FUNDS 3,115,659 4,476,692 0 0 4,229,982 3,362,369 ALL FUND TOTAL 69,935,063 53,908,907 10,050,279 (10,050,279) 55,029,653 68,716,440 0 105
5 10/30/2025
FUND NAME DESCRIPTION
FUND
BALANCE
07/01/2025
PROJECTED
REVENUES
PROJECTED
TRANSFERS
IN
PROJECTED
TRANSFERS
OUT
PROJECTED
EXPENDITURE
S
PROJECTED
ENDING
BALANCE
06/30/2026
110 GENERAL FUND 5,883,378 13,965,010 5,639,698 (876,543) 17,783,134 6,828,409 114 CANNABIS FUND 557,275 263,000 0 (175,000) 260,897 384,378 115 MEASURE H 89,498 2,755,200 0 (2,844,698) 0 0
6,530,151 16,983,210 5,639,698 (3,896,241) 18,044,031 7,212,787 117 FACILITIES 0 88,000 152,172 0 240,172 0
118 RECREATION 0 76,000 254,720 0 330,720 0
119 ENGINEERING & PW ADMINSTRATION 0 35,500 158,122 0 193,622 0 120 DEVELOPMENT SERVICES 0 464,120 261,529 0 725,649 0
0 663,620 826,543 0 1,490,163 0
SPECIAL REVENUE FUNDS
203 SUPPLEMENTAL LAW ENFORCEMENT 124,559 202,800 0 (50,000) 162,000 115,359 206 OTS - ENFORCEMENT GRANT 0 101,900 0 0 101,900 0
207 OFFICER WELLNESS GRANT 10,001 0 0 0 10,001 0
211 NON JUDICIAL FORFEITURE 18,943 610 0 0 5,000 14,553 212 SB - 2 PLANNING GRANT 52,498 0 0 0 52,498 0
213 LOCAL EARLY ACTION PLANNING (LEAP) GRANT (13,509) 0 0 0 0 (13,509) 214 SAFETY SALES TAX (PROP 172) 84,711 230,750 0 (300,000) 0 15,461 215 GAS TAX 434,266 644,922 0 (370,000) 245,421 463,767 216 SB1-ROAD MAINTENANCE 1,256,400 599,154 0 0 1,344,903 510,651 217 TRAFFIC CONGESTION RELIEF FUND 84,283 400 0 0 0 84,683 221 LOCAL TRANSPORTATION 93,405 250 0 0 84,450 9,205
222 MEASURE L 3,514,774 1,423,500 0 0 2,830,699 2,107,575 224 REGIONAL EARLY ACTION PLAN GRANT (REAP) 62,196 0 0 0 62,196 0 225 COMPLIANCE MITIGATION REVOLVING FUND 6,405 80,000 0 0 50,000 36,405 229 SOLID WASTE 516,918 180,600 0 0 139,865 557,653
230 GENERAL PLAN 245,425 87,000 0 0 0 332,425
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000) 0 0 0 0 (71,000) 232 SENIOR CENTER GRANTS FUNDS 12,536 15,000 0 0 23,276 4,260 234 U.S. FISH WILDLIFE RESTORATION GRANT 0 633,262 0 0 633,262 0 235 CA DEPT FISH WILDLIFE RESTORATION GRANT (54,182) 73,604 0 0 19,422 0 239 AMERICAN RECOVERTY ACT FUND 114,270 5,000 0 0 119,270 0 241 HOUSING 4,469,129 4,456 0 0 0 4,473,585
242 HOME LOAN CONSORTIUM 0 0 0 0 0 0
243 HOME LOAN REUSE 413,183 0 0 0 0 413,183
244 HOME CONSORTIUM REUSE 2,085,654 0 0 0 0 2,085,654
245 ECONOMIC DEVELOPMENT 392,971 3,000 0 0 125,000 270,971 248 CAL HOME LOAN REUSE 407,238 0 0 0 50 407,188
252 BRIDLE RIDGE STREET MAINT 126,104 17,500 0 0 0 143,604 266 COMM DEVELOPMENT REUSE 701,698 600 0 0 50 702,248
267 COMMUNITY DEVELOPMENT BG (42,665) 293,865 0 0 251,188 12 268 ABANDONED VEHICLE 116,861 19,500 0 (15,000) 6,500 114,861 270 EDUCATION/GOVT CTV 47,440 36,950 0 0 80,000 4,390
277 RIVERBANK ANIMAL SERVICES EQUIPMENT 21,502 6,270 0 0 0 27,772 278 ESCALON ANIMAL SERVICES EQUIPMENT 16,448 6,200 0 0 0 22,648 284 BRIDLE RIDGE LLMD 190,969 645,725 0 0 664,487 172,207 285 BURCHELL HILL LLMD 6,552 259,660 0 0 275,128 (8,916) 286 VINEYARDS LLMD 568,403 243,516 0 0 332,810 479,109
288 LIGHTING & LANDSCAPING DISTRICT 03-01 377,108 83,573 0 0 87,950 372,731 291 FIRE SERVICES CFD 2003-1 21,901 504,710 0 (515,000) 0 11,611 292 PUBLIC SAFETY CFD 2007-1 6,356 429,200 0 (420,000) 0 15,556 293 MAINTENANCE SERVICES CFD 2015-01 564,234 61,603 0 0 61,150 564,687 294 STREET REPLACEMENT FUND 97,877 0 0 0 97,877 0
TOTAL SPECIAL REVENUE FUNDS 17,081,862 6,895,079 0 (1,670,000) 7,866,353 14,440,588
CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION 316 (119,176) 1,893,000 0 1,795,849 0 (22,025) 343 PARKS CAPITAL FACILITIES 1,352,918 864,500 0 0 615,117 1,602,301 344 STREETS CAPITAL FACILITIES 843,484 225,000 0 0 619,200 449,284 349 STORM CAPITAL FACILITIES 479,911 41,000 0 0 312,500 208,411 354 ADMINISTRATION CAPITAL FACILITES 216,935 21,200 0 0 60,000 178,135 355 FIRE CAPITAL FACILITIES (360,965) 45,000 0 0 0 (315,965) 356 POLICE CAPITAL FACILITIES 197,131 50,800 0 0 0 247,931 357 GENERAL GOVT CAPITAL FACILITIES 206,296 46,500 0 0 87,288 165,508 360 PLAN AREA FEE 152 100,000 0 0 90,000 10,152
623 SEWER CAPITAL FACILITIES 347,702 71,500 0 0 80,000 339,202 646 WATER CAPITAL FACILITIES 4,365,537 297,000 0 0 2,132,306 2,530,231 TOTAL CAPITAL PROJECT FUNDS 7,529,925 3,655,500 0 0 5,792,260 5,393,165
CITY OF OAKDALE
BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2025-26
106
6 10/30/2025
FUND NAME DESCRIPTION
FUND
BALANCE
07/01/2025
PROJECTED
REVENUES
PROJECTED
TRANSFERS
IN
PROJECTED
TRANSFERS
OUT
PROJECTED
EXPENDITURE
S
PROJECTED
ENDING
BALANCE
06/30/2026
CITY OF OAKDALE
BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2025-26
DEBT SERVICE FUNDS
462 ENERGY EFFICIENCY & CONSERVATION 116,714 500,150 0 494,281 0 122,583 465 FIRE STATION DEBT SERVICE 6,269 450 170,000 0 164,659 12,060 467 2015 PENSION BONDS DEBT SERVICE 0 0 0 0 0 0
TOTAL DEBT SERVICE FUNDS 122,983 500,600 170,000 0 658,940 134,643
INTERNAL SERVICE FUNDS
DENTAL INSURANCE 510 145,449 93,650 0 0 79,000 160,099
512 EMPLOYEE FLEXIBLE SPENDING 12,759 22,000 0 0 20,000 14,759 515 RISK MANAGEMENT 708,790 134,269 0 (150,000) 355,000 338,059 520 EMPLOYEE LIABILITY FUND (OPEB) 780,096 37,163 0 0 86,000 731,259 525 INFORMATION TECHNOLOGY 635,878 268,600 0 0 480,000 424,478 530 VEHICLE REPLACEMENT 353,182 52,410 0 0 155,000 250,592 532 FIRE EQUIPMENT REPLACEMENT 163,203 104,000 0 0 220,000 47,203 535 PERS LIABILITY 3,696,293 3,010,930 0 (945,000) 2,982,930 2,779,293 540 FACILITY MAINTENANCE FUND 1,730,936 12,000 0 0 1,168,022 574,914 542 EQUIP REPLACEMENT FUND 24,376 50 0 0 15,890 8,536
545 POLICE EQUIPMENT REPLACEMENT 446,561 15,940 0 (25,000) 110,000 327,501 549 PARKS REPLACEMENT 2,218,875 8,000 0 0 1,728,675 498,200 565 LLMD LANDSCAPE MAINTENANCE 35,458 471,242 50,000 0 553,034 3,666 570 FLEET MAINTENANCE FUND 88,902 498,610 0 0 518,151 69,361 11,040,758 4,728,864 50,000 (1,120,000) 8,471,702 6,227,920
ENTERPRISE FUNDS
620 SEWER SRF RESERVE 1,282,874 9,000 0 0 0 1,291,874
621 SEWER CAPITAL REPLACEMENT 8,017,068 90,000 0 0 6,333,432 1,773,636 622 SEWER OPERATIONS FUND 1,194,924 7,165,000 0 0 6,761,492 1,598,432 631 PARKING OPERATIONS FUND 47,911 19,280 0 0 30,000 37,191 644 WATER CAPITAL REPLACEMENT 10,110,288 35,000 2,000,000 0 4,796,810 7,348,478 645 WATER OPERATIONS FUND 1,209,756 6,035,000 0 (2,000,000) 4,550,398 694,358 657 AVIATION OPERATIONS FUND 98,943 505,750 0 (120,000) 427,169 57,524 658 AIRPORT CAPITAL IMPROVEMENT 405,355 129,540 70,000 0 135,200 469,695 659 AIRPORT CAPITAL REPLACEMENT 139,211 60,500 50,000 0 175,000 74,711 TOTAL ENTERPRISE FUNDS 22,506,330 14,049,070 2,120,000 (2,120,000) 23,209,501 13,345,899
REDEVELOPMENT
363 REDEVELOPMENT SUCCESSOR AGENCY 129,455 253,674 0 0 228,885 154,244 460 REDEVELOPMENT DEBT SERVICE 510,484 1,648,338 0 0 1,647,338 511,484 639,939 1,902,012 0 0 1,876,223 665,728
TRUST/AGENCY FUNDS
740 BRIDLE RIDGE SOUTH TRAIL DEPOSITS 1,211,139 12,000 0 0 0 1,223,139 741 CRANE.PATTERSON SIGNAL 221,803 2,000 0 0 23,000 200,803 742 ANIMAL CONTROL TRUST 26,468 33,100 0 0 45,000 14,568 744 SENIOR CENTER TRUST FUND 44,434 8,030 0 0 35,000 17,464 745 POLICE RANGE TRUST FUND 35,101 8,200 0 0 7,000 36,301 746 SENIOR OUTREACH TRUST FUND 54,633 500 0 0 7,000 48,133 790 BRIDLE RIDGE 2003-2 CFD 620,450 297,196 0 0 292,173 625,473 791 BRIDLE RIDGE 2004-1 CFD 221,948 118,950 0 0 115,598 225,300 792 BRIDLE RIDGE 2005-1 CFD 484,265 236,105 0 0 230,784 489,586 799 GARBAGE COLLECTIONS 442,127 3,280,000 0 0 3,280,000 442,127 TOTAL AGENCY FUNDS 3,362,369 3,996,081 0 0 4,035,555 3,322,895 ALL FUND TOTAL 68,814,317 53,374,036 8,806,241 (8,806,241) 71,444,728 50,743,625 107
7 10/30/2025 SUMMARY OF GENERAL FUND REVENUES AND EXPENDITURES FUND 110 2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
PROPERTY TAXES 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,605,100 5,746,346 5,863,800 5,863,800 0 OTHER TAXES 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,269,500 6,485,946 6,286,500 6,396,500 110,000 LICENSES 26,095 25,146 22,126 18,206 14,140 20,000 15,877 20,000 20,000 0 FINES, FORFEITURES & PENALTIES 187,097 219,073 228,769 241,259 296,427 265,000 258,857 265,000 265,000 0 USES OF MONEY & PROPERTY 321,760 110,611 (123,977) 225,960 657,901 691,925 654,238 487,500 537,500 50,000 INTERGOVERNMENTAL 342,486 547,675 382,514 466,477 560,236 652,700 687,729 665,200 665,200 0 SERVICE REVENUES 208,201 205,502 205,042 234,870 257,918 178,010 235,993 204,010 217,010 13,000 TOTAL REVENUES 10,472,121 11,310,869 11,580,248 12,788,819 13,663,967 13,682,235 14,084,986 13,792,010 13,965,010 173,000
EXPENDITURES
1010 CITY COUNCIL 25,278 24,830 23,102 30,230 26,028 34,767 26,477 30,967 30,967 0 1110 CITY MANAGER 275,704 301,892 301,404 325,036 337,342 361,250 342,109 323,213 326,474 3,261 1120 HUMAN RESOURCES 68,987 78,518 84,012 92,333 96,640 99,710 99,540 103,384 103,336 (48) 1130 CITY CLERK 274,337 257,175 252,351 269,029 261,371 336,121 320,021 281,310 284,067 2,757 1310 FINANCE DEPARTMENT 212,122 230,273 241,626 253,774 287,228 323,306 268,940 340,181 342,277 2,096 1320 CITY TREASURER 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 1,077 0 1610 CITY ATTORNEY 114,199 92,069 97,927 99,901 85,552 100,000 141,175 100,000 100,000 0 1910 GENERAL GOVERNMENT 549,179 582,122 654,048 670,186 728,106 766,277 765,947 841,297 844,649 3,352 2110 POLICE ADMINISTRATION 929,714 921,498 1,119,712 1,146,440 1,235,613 1,388,553 1,314,879 1,325,240 1,343,160 17,920 2120 POLICE DISPATCH 615,702 637,497 725,597 777,489 895,166 943,997 834,496 972,567 1,023,571 51,004 2130 POLICE SPECIAL SERVICES 300,982 225,054 238,354 419,180 348,360 526,847 341,664 481,806 543,605 61,799 2140 POLICE FIELD SERVICE 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,248,461 4,275,213 4,465,206 4,360,459 (104,747) 2150 CODE ENFORCEMENT 0 0 0 0 0 0 0 85,526 86,079 553
2160 ANIMAL CONTROL 148,496 151,861 158,013 167,927 190,832 204,156 218,527 216,955 218,736 1,781 2161 ANIMAL CONTROL-RIVERBANK 185,050 157,127 222,771 219,051 296,598 309,940 297,732 303,648 299,202 (4,446) 2162 ANIMAL CONTROL-ESCALON 0 0 0 58,017 118,481 148,602 125,137 154,273 152,304 (1,969) 2180 CROSSING GUARDS 10,754 0 6,772 6,179 4,974 12,000 6,393 12,000 12,000 0 2210 FIRE DEPARTMENT 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,961,140 4,962,746 5,232,343 5,407,343 175,000 4120 GARAGE DEPARTMENT 85,313 100,310 107,071 118,667 150,663 0 0 0 0 0 4140 STREET MAINTENANCE 292,197 357,883 313,512 275,123 320,119 465,915 292,688 558,690 573,134 14,444 4141 STREET SWEEPING 61,105 74,710 92,901 91,229 90,389 105,000 93,678 105,000 105,000 0 4142 STREET LIGHTS/TRAFFIC SIGNALS 265,545 222,849 282,511 296,568 305,340 326,250 302,772 326,250 326,250 0 7210 PARK MAINTENANCE 482,753 537,471 670,286 683,008 640,116 967,151 887,288 1,170,177 1,175,344 5,167 7413 FACILITY MAINTENANCE 49,322 82,765 87,272 78,493 79,678 136,138 134,836 130,886 124,100 (6,786) TOTAL EXPENDITURES 11,476,038 11,971,102 13,117,321 14,719,074 15,295,262 16,766,658 16,053,335 17,561,996 17,783,134 221,138 REVENUES OVER (UNDER) EXPENDITURES (1,003,917) (660,233) (1,537,073) (1,930,255) (1,631,295) (3,084,423) (1,968,349) (3,769,986) (3,818,124) (48,138) TRANSFER IN 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,952,200 4,382,002 5,095,200 5,639,698 544,498 TRANSFER OUT (2,109,707) (3,005,523) (2,833,039) (1,969,742) (2,924,436) (1,110,429) (2,312,499) (891,405) (876,543) (14,862) NET 82,003 28,641 (626,247) 1,475,357 87,970 757,348 101,154 433,809 945,031 481,498 108
8 10/30/2025
GENERAL FUND (110)
REVENUES 2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
PROPERTY TAXES
110-1910-310100 PROPERTY TAX SECURED 1,697,409 1,766,860 1,872,496 2,294,704 2,410,161 2,467,500 2,506,397 2,605,000 2,605,000 0 110-1910-310101 REDEVELOPMENT PASS THRU 426,575 519,556 602,443 574,163 560,996 500,000 592,188 500,000 500,000 0 110-1910-310200 PROPERTY TAX UNSECURED 100,141 92,567 94,331 102,441 153,999 150,000 141,053 150,000 150,000 0 110-1910-310400 SUPPLEMENTAL TAXES 28,050 37,509 43,260 58,852 74,765 45,000 62,109 45,000 45,000 0 110-1910-310700 HOMEOWNER'S PROPERTY TAX 17,402 16,925 16,800 33,232 18,897 18,000 18,300 18,000 18,000 0 110-1910-310900 FHA IN LIEU 720 748 738 889 0 600 1,926 600 600 0 110-1910-310300 PROP TAX - VLF IN LIEU 1,795,494 1,857,730 1,988,391 2,155,449 2,292,900 2,424,000 2,424,373 2,545,200 2,545,200 0 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,605,100 5,746,346 5,863,800 5,863,800 0
OTHER TAXES
110-1910-320100 SALES & USE TAX 3,712,715 4,164,119 4,377,874 4,352,645 4,351,621 4,200,000 4,428,734 4,200,000 4,300,000 100,000 110-1910-320300 HOTEL MOTEL TAX 294,265 347,359 381,416 333,462 346,823 380,000 339,863 380,000 380,000 0 110-1910-320401 GARBAGE FRANCHISE FEE 504,380 524,522 603,399 735,308 766,999 760,000 777,173 760,000 770,000 10,000 110-1910-320404 PG&E/MID FRANCHISE FEE 336,324 363,640 404,674 487,924 451,397 450,000 460,762 460,000 460,000 0 110-1910-320405 CABLE TV FRANCHISE FEE 190,666 199,330 203,718 192,910 174,930 200,000 158,540 200,000 200,000 0 110-2110-320406 TOW OPERATORS 17,570 17,815 18,130 14,455 10,990 15,000 12,775 15,000 15,000 0 110-1310-320700 BUSINESS LICENSE FEE 153,473 153,627 161,988 166,896 169,843 168,000 212,353 175,000 175,000 0 110-1310-320800 YARD SALES 1,215 1,700 1,625 1,480 1,278 1,500 1,255 1,500 1,500 0 110-1910-320900 PROPERTY TRANSFER TAX 110,083 138,855 94,491 97,237 91,746 95,000 94,491 95,000 95,000 00 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,269,500 6,485,946 6,286,500 6,396,500 110,000
LICENSES
110-2160-330100 ANIMAL LICENSE 26,095 25,146 22,126 18,206 14,140 20,000 15,877 20,000 20,000 0 26,095 25,146 22,126 18,206 14,140 20,000 15,877 20,000 20,000 0
FINES, FORFEITURES & PENALTIES
110-2110-340100 VEHICLE CODE AND COURT FINES 45,285 27,661 30,786 40,899 82,605 45,000 50,138 45,000 45,000 0 110-1310-340300 RETURNED CHECK CHARGE 3,130 2,080 2,707 2,745 3,995 3,000 4,775 3,000 3,000 0 110-1310-340400 PENALTIES 115,104 186,472 191,161 196,406 208,392 215,000 189,957 215,000 215,000 0 110-2160-340701 ANIMAL FINES 23,578 2,860 4,115 1,209 1,435 2,000 13,987 2,000 2,000 0 187,097 219,073 228,769 241,259 296,427 265,000 258,857 265,000 265,000 0 109
9 10/30/2025
GENERAL FUND (110)
REVENUES 2025-26 2025-26 2025-26
Proposed Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Final 2024-25 Preliminary Final New Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
USES OF MONEY & PROPERTY
110-1110-350400 RENT AND ADMIN CHARGE ENT 34,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 0 110-1910-350301 CELL TOWER RENT 29,584 28,101 36,943 35,264 76,166 45,000 38,304 46,500 46,500 0 110-1910-350307 LAND LEASE ROBANN RANCH 26,745 15,812 16,064 8,327 8,181 8,000 12,250 8,000 8,000 0 110-1910-351101 UNREALIZED GAIN (LOSSES) 93,151 (45,043) (269,825) (61,943) 83,928 150,000 174,975 150,000 150,000 0 110-1910-351100 INVESTMENT EARNINGS 136,235 80,307 58,991 211,292 455,925 455,925 395,468 250,000 300,000 50,000 110-7210-350410 MISC. PARK RENTAL 2,045 1,434 3,850 3,020 3,701 3,000 3,241 3,000 3,000 0 321,760 110,611 (123,977) 225,960 657,901 691,925 654,238 487,500 537,500 50,000
INTERGOVERNMENTAL
110-1910-362100 MOTOR VEHICLE IN LIEU 0 16,867 26,845 23,757 28,526 0 36,534 0 0 0 110-2110-363100 SCHOOL SHARE POLICE OFFIC 67,534 67,535 67,535 67,535 67,535 67,500 67,535 80,000 80,000 0 110-2180-363120 SCHOOL SHARE CROSSING GUARDS 12,000 0 6,800 6,180 4,974 12,000 6,393 12,000 12,000 0 110-2110-362400 POST REIMBURSEMENT 34,732 0 0 0 8,867 15,000 11,386 15,000 15,000 0 110-2110-362405 OTHER REIMBURSEMENT 9,712 18,264 13,149 0 31,308 73,300 73,418 73,300 73,300 0 110-1910-361100 FEDERAL GRANT - COVID 19 0 183,315 0 0 0 0 0 0 0 0 110-2161-363300 RIVERBANK ANIMAL SERVICES 200,603 243,789 250,280 252,870 253,685 316,000 318,860 316,000 316,000 0 110-2162-363310 ESCALON ANIMAL SERVICES 0 0 0 98,230 147,436 151,000 155,698 151,000 151,000 0 110-4141-362300 STATE STREET SWEEPING 17,905 17,905 17,905 17,905 17,905 17,900 17,905 17,900 17,900 0 342,486 547,675 382,514 466,477 560,236 652,700 687,729 665,200 665,200 0 110
10 10/30/2025
GENERAL FUND (110) 2025-26 2025-26 2025-26
REVENUES Proposed Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Final 2024-25 Preliminary Final New Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SERVICE REVENUES
110-1130-374140 OAKDALE FIRE DISTRICT 0 0 0 8,160 8,160 8,160 8,160 8,160 8,160 0 110-1130-374501 NOTARY FEE 0 0 125 0 0 50 0 50 50 0
110-1310-372700 DEVELOPMENT SERVICE CHARGE 24 6,713 0 0 42,654 1,000 14,655 1,000 1,000 0 110-1310-374100 ASSMT DIST. ADMIN CHARGES 52,500 52,500 52,500 52,000 52,000 52,500 53,500 52,500 53,500 1,000 110-1310-374110 BUSINESS LICENSE PROCESSING 30,554 31,230 27,725 26,670 24,453 31,000 29,695 31,000 31,000 0 110-1310-374120 MISCELLANEOUS 22,961 26,220 13,214 17,395 24,494 4,000 24,701 4,000 4,000 0 110-1310-374140 OAKDALE FIRE DISTRICT 12,305 12,240 12,240 12,246 12,240 12,200 12,200 12,200 12,200 0 110-1910-374500 BLOCK PARTY/SPECIAL EVENT 4,721 4,841 10,282 9,560 8,810 4,000 8,560 4,000 4,000 0 110-2110-370501 LIVESCAN REVENUES 2,922 464 311 245 823 1,000 224 1,000 1,000 0 110-2110-370502 FALSE ALARMS 2,900 0 0 0 0 (28) 0 0 0 0 110-2110-370503 VEHICLE RELEASE 25,275 27,052 30,860 25,893 18,859 18,000 21,644 18,000 21,000 3,000 110-2110-370504 POLICE REPORTS 4,947 4,792 4,858 4,257 5,677 5,500 4,936 5,500 5,500 0 110-2110-370505 POLICE MISC REVENUE 1,550 1,982 7,366 27,187 14,238 6,000 7,155 6,000 6,000 0 110-2110-370507 ADMIN PROCESSING FEE 592 298 338 240 270 500 30 500 500 0 110-2110-370509 GUN STORAGE/RELEASE FEE 406 894 0 0 424 200 427 200 200 0 110-2110-370510 BICYCLE LICENSES 22 8 0 0 0 0 0 0 0 0
110-2110-370512 CCW PERMITS 0 240 0 363 240 200 0 200 200 0 110-2150-372625 CODE ENFORCEMENT 0 0 0 0 0 0 0 26,000 26,000 0 110-2160-376800 ANIMAL SHELTER FEES 10,562 8,403 12,277 19,238 16,376 6,000 22,042 6,000 15,000 9,000 110-4140-372610 SPECIAL PUBLIC WORKS SERV 5,360 425 2,346 4,216 1,000 500 892 500 500 0 110-4142-374120 STREET LIGHTING/REIMB 0 0 0 0 0 0 0 0 0 0 110-7210-374100 PARKS SERVICE CHARGES 30,600 27,200 30,600 27,200 27,200 27,200 27,200 27,200 27,200 0 208,201 205,502 205,042 234,870 257,918 178,010 235,993 204,010 217,010 13,000 10,472,121 11,310,869 11,580,248 12,788,819 13,663,967 13,682,235 14,084,986 13,792,010 13,965,010 173,000
INTERFUND TRANSFERS IN
110-1910-399115 MEASURE H 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,676,200 2,755,200 2,844,698 89,498 110-2110-399203 SUPPLEMENTAL LAW ENFORCEMENT 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 0 110-2110-399114 CANNABIS 0 360,000 100,000 100,000 100,000 175,000 100,000 175,000 175,000 0 110-2110-399214 SAFETY SALES TAX (PROP 172) 150,000 125,000 125,000 125,000 125,000 230,000 230,000 130,000 150,000 20,000 110-2110-399268 ABANDONED VEHICLE ABATE 5,850 7,629 13,345 19,297 15,496 15,000 15,802 15,000 15,000 0 110-2110-399292 PUBLIC SAFETY CFD 2007-1 140,000 120,000 110,000 150,000 215,000 200,000 200,000 200,000 220,000 20,000 110-2110-299545 POLICE EQUIMENT REPLACEMENT 0 0 0 0 0 0 0 0 25,000 25,000 110-2210-399214 SAFETY SALES TAX (PROP 172) 100,000 80,000 80,000 80,000 80,000 230,000 230,000 130,000 150,000 20,000 110-2210-399291 FIRE SERVICES CFD 2003-1 280,000 300,000 260,000 280,000 310,000 320,000 310,000 345,000 345,000 0 110-2210-399292 PUBLIC SAFETY CFD 2007-1 120,000 135,000 120,000 150,000 190,000 200,000 200,000 200,000 200,000 0 110-1910-399515 RISK MANAGEMENT FUND 0 0 0 75,000 75,000 75,000 0 150,000 150,000 0 110-1910-399535 PERS LIABILITY FUND 185,000 0 0 545,000 250,000 411,000 0 575,000 945,000 370,000 GENERAL FUND - Consolidated Fire Deposit 0 0 0 0 0 0 0 0 0 0 GAS TAX 200,000 400,000 200,000 370,000 370,000 370,000 370,000 370,000 370,000 0 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,952,200 4,382,002 5,095,200 5,639,698 544,498 TOTAL REVENUES 13,667,748 15,005,266 15,324,113 18,164,173 18,307,668 18,634,435 18,466,988 18,887,210 19,604,708 717,498 111
11 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
CITY COUNCIL Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-1010-410005 SALARIES - PART-TIME 22,448 21,677 20,139 22,345 22,277 22,277 22,277 22,277 22,277 0 110-1010-414004 WORKERS COMPENSATION INS 942 911 840 939 936 936 936 936 936 0 110-1010-414004 SOCIAL SECURITY/MEDICARE 1,714 1,657 1,527 1,708 1,704 1,704 1,704 1,704 1,704 0 * SALARIES & BENEFITS 25,104 24,245 22,506 24,992 24,917 24,917 24,917 24,917 24,917 0
OPERATIONS & MAINTENANCE
110-1010-416004 CONFERENCES 0 0 0 3,942 507 9,000 496 5,000 5,000 0 110-1010-425011 ADVERTISING 0 0 0 516 0 0 0 0 0 0
110-1010-427001 OFFICE SUPPLIES 114 0 596 350 0 300 44 500 500 0 110-1010-427006 GENERAL SUPPLIES 60 585 0 430 604 500 1,017 500 500 0 110-1010-429000 POSTAGE 0 0 0 0 0 50 3 50 50 0
* OPERATIONS & MAINTENANCE 174 585 596 5,238 1,111 9,850 1,560 6,050 6,050 0 TOTAL 25,278 24,830 23,102 30,230 26,028 34,767 26,477 30,967 30,967 0 112
12 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
CITY MANAGER Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment 0 SALARIES & BENEFITS
110-1110-410000 SALARIES 194,174 210,180 206,492 225,275 233,917 245,263 235,258 211,699 213,375 1,676 110-1110-410005 SALARIES - PART-TIME 0 235 3,975 0 0 2,000 0 0 0 0 110-1110-414001 RETIREMENT 31,657 40,838 41,466 48,715 48,419 52,095 49,527 68,961 70,174 1,213 110-1110-414002 HEALTH INSURANCE 19,921 20,444 20,057 19,668 19,697 21,139 20,824 19,676 20,090 414 110-1110-414003 WORKERS COMPENSATION INS 7,443 8,011 8,034 8,391 8,980 9,839 10,950 8,598 8,549 (49) 110-1110-414004 SOCIAL SECURITY/MEDICARE 2,798 3,035 3,239 3,211 3,385 3,353 3,401 2,945 2,952 7 110-1110-414005 LONG TERM DISABILITY INS. 806 275 378 246 375 405 757 785 785 0 110-1110-414006 STATE UNEMPLOYMENT 532 502 621 317 275 380 498 386 386 0 110-1110-414007 DEFERED COMPENSATION 13,763 14,793 13,409 13,964 16,272 18,175 12,709 1,648 1,648 0 110-1110-414008 LIFE INSURANCE 666 673 634 392 435 576 510 490 490 0 * SALARIES & BENEFITS 271,760 298,986 298,305 320,179 331,755 353,225 334,434 315,188 318,449 3,261
OPERATIONS & MAINTENANCE
110-1110-416001 TRAVEL 1,483 4 13 1,882 1,170 2,000 1,959 2,000 2,000 0 110-1110-416002 TRAINING 605 925 52 600 750 1,750 1,539 1,750 1,750 0 110-1110-416005 MEMBERSHIPS 1,452 1,452 1,400 1,252 1,421 1,600 1,200 1,600 1,600 0 110-1110-425003 CONTRACT SERVICES 0 0 115 0 0 500 38 500 500 0 110-1110-427001 OFFICE SUPPLIES 403 0 1,013 607 1,720 1,500 2,426 1,500 1,500 0 110-1110-429000 POSTAGE 1 470 6 16 26 175 13 175 175 0
* OPERATIONS & MAINTENANCE 3,944 2,851 2,599 4,357 5,087 7,525 7,175 7,525 7,525 0
INTER DEPARTMENTAL CHARGES
110-1110-480006 INFORMATION TECH CHARGE 0 55 500 500 500 500 500 500 500 0 * INTER DEPARTMENTAL CHARGES 0 55 500 500 500 500 500 500 500 0 TOTAL 275,704 301,892 301,404 325,036 337,342 361,250 342,109 323,213 326,474 3,261 113
13 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
HUMAN RESOURCES Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment #REF!
SALARIES & BENEFITS
110-1120-410000 SALARIES 50,549 59,356 63,696 68,558 73,912 73,668 74,594 75,382 75,382 0 110-1120-414001 RETIREMENT 2,964 3,276 3,494 4,889 4,514 4,659 4,757 4,900 4,900 0 110-1120-414002 HEALTH INSURANCE 8,499 8,575 8,713 8,828 9,236 9,314 9,700 10,030 10,030 0 110-1120-414003 WORKERS COMPENSATION INS 1,965 2,232 2,432 2,576 2,790 2,887 2,856 2,972 2,936 (36) 110-1120-414004 SOCIAL SECURITY/MEDICARE 679 796 854 924 1,003 997 1,007 1,026 1,014 (12) 110-1120-414005 LONG TERM DISABILITY INS. 365 166 157 101 154 153 223 239 239 0 110-1120-414006 STATE UNEMPLOYMENT 217 200 161 130 112 112 161 161 161 0 110-1120-414007 DEFERED COMPENSATION 0 0 0 0 0 0 225 754 754 0 110-1120-414008 INSURANCE 110 104 98 88 87 86 87 86 86 0 * SALARIES & BENEFITS 65,348 74,705 79,605 86,094 91,808 91,876 93,610 95,550 95,502 (48)
OPERATIONS & MAINTENANCE
110-1120-416001 TRAVEL 49 0 19 341 227 650 168 650 650 0 110-1120-416002 TRAINING 1,461 1,363 1,504 2,233 1,633 2,500 2,751 2,500 2,500 0 110-1120-416005 MEMBERSHIPS 80 320 160 80 331 884 299 884 884 0 110-1120-425003 CONTRACT SERVICES 969 805 0 727 200 1,000 250 1,000 1,000 0 110-1120-427001 OFFICE SUPPLIES 1,062 1,276 2,214 2,344 1,872 2,200 1,899 2,200 2,200 0 110-1120-429000 POSTAGE 18 49 10 14 69 100 63 100 100 0 * OPERATIONS & MAINTENANCE 3,639 3,813 3,907 5,739 4,332 7,334 5,430 7,334 7,334 0
INTER DEPARTMENTAL CHARGES
110-1120-480006 INFORMATION TECH CHARGE 0 0 500 500 500 500 500 500 500 0 * INTER DEPARTMENTAL CHARGES 0 0 500 500 500 500 500 500 500 0 TOTAL 68,987 78,518 84,012 92,333 96,640 99,710 99,540 103,384 103,336 (48) 114
14 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
CITY CLERK Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment #REF!
SALARIES & BENEFITS
110-1130-410000 SALARIES 101,079 110,730 115,656 122,005 142,933 141,851 148,765 145,061 145,061 0 110-1130-410005 SALARIES - PART-TIME 2,419 2,409 2,409 2,409 2,400 2,400 2,400 2,400 2,400 0 110-1130-410013 CONTRACT EMPL. SALARIES 0 0 0 0 0 0 0 0 0 0 110-1130-414001 RETIREMENT 49,549 69,257 73,599 81,786 81,090 93,896 77,364 101,960 104,717 2,757 110-1130-414002 HEALTH INSURANCE 11,851 11,805 11,353 11,806 12,960 12,960 9,471 6,480 6,480 0 110-1130-414003 WORKERS COMPENSATION INS 3,875 4,138 4,246 4,494 5,029 5,492 5,454 5,614 5,614 0 110-1130-414004 SOCIAL SECURITY/MEDICARE 1,564 1,721 1,790 1,879 2,077 2,045 2,146 2,087 2,087 0 110-1130-414005 LONG TERM DISABILITY INS. 701 315 313 200 307 306 445 478 478 0 110-1130-414006 STATE UNEMPLOYMENT 434 399 322 259 224 224 322 322 322 0 110-1130-414007 DEFERED COMPENSATION 0 0 0 0 1,258 1,349 1,340 1,380 1,380 0 110-1130-414008 LIFE INSURANCE 220 207 196 175 173 173 173 173 173 0 * SALARIES & BENEFITS 171,692 200,981 209,884 225,013 248,451 260,696 247,880 265,955 268,712 2,757
OPERATIONS & MAINTENANCE
110-1130-416002 TRAINING 1,765 1,650 3,798 4,568 4,976 2,000 1,201 1,500 1,500 0 110-1130-416005 MEMBERSHIPS 348 266 415 780 725 625 485 1,055 1,055 0 110-1130-425003 CONTRACT SERVICES 6,192 3,927 4,232 1,733 3,918 5,167 3,270 6,500 6,500 0 110-1130-425011 ADVERTISING 1,415 1,798 672 378 894 3,000 2,994 3,000 3,000 0 110-1130-425013 ELECTION EXPENSE 90,561 45,728 29,599 34,267 0 61,333 61,333 0 0 0 110-1130-427001 OFFICE SUPPLIES 2,133 2,367 2,935 1,478 1,601 2,500 2,133 2,500 2,500 0 110-1130-429000 POSTAGE 231 308 316 312 306 300 225 300 300 0 * OPERATIONS & MAINTENANCE 102,645 56,044 41,967 43,516 12,420 74,925 71,641 14,855 14,855 0
INTER DEPARTMENTAL CHARGES
110-1110-480006 INFORMATION TECH CHARGE 0 150 500 500 500 500 500 500 500 0 * INTER DEPARTMENTAL CHARGES 0 150 500 500 500 500 500 500 500 0 TOTAL 274,337 257,175 252,351 269,029 261,371 336,121 320,021 281,310 284,067 2,757 115
15 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
FINANCE Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-1310-410000 SALARIES 109,594 121,189 126,483 132,068 145,240 157,755 157,468 166,645 166,645 0 110-1310-414001 RETIREMENT 36,817 47,069 48,810 53,958 52,819 71,807 50,534 79,175 80,892 1,717 110-1310-414002 HEALTH INSURANCE 15,106 14,882 14,679 14,801 15,863 16,663 15,886 16,030 16,444 414 110-1310-414003 WORKERS COMPENSATION INS 4,201 4,429 4,651 4,839 5,357 6,130 5,721 6,386 6,360 (26) 110-1310-414004 SOCIAL SECURITY/MEDICARE 1,456 1,620 1,722 1,810 2,001 2,116 2,145 2,205 2,196 (9) 110-1310-414005 LONG TERM DISABILITY INS. 601 300 285 182 279 291 506 590 590 0 110-1310-414006 STATE UNEMPLOYMENT 468 421 340 275 238 246 344 354 354 0 110-1310-414007 DEFERED COMPENSATION 2,804 2,916 3,025 3,103 3,999 4,645 4,264 5,143 5,143 0 110-1310-414008 LIFE INSURANCE 401 396 389 212 292 353 331 353 353 0 * SALARIES & BENEFITS 171,448 193,222 200,384 211,248 226,088 260,006 237,199 276,881 278,977 2,096
OPERATIONS & MAINTENANCE
110-1310-416002 TRAINING 0 0 0 0 0 500 195 500 500 0
110-1310-416005 MEMBERSHIPS 195 132 98 148 201 300 166 300 300 0 110-1310-425002 AUDIT 6,844 4,345 7,324 10,397 (323) 17,500 12,070 17,500 17,500 0 110-1310-425003 CONTRACT SERVICES 4,341 8,515 3,062 3,959 3,033 5,500 3,127 5,500 5,500 0 110-1310-425012 SOFTWARE 20,100 17,655 24,676 21,483 50,853 30,000 4,620 30,000 30,000 0 110-1310-425019 BANK/CC SERVICE CHARGES 5,868 3,953 4,264 4,630 4,523 5,400 9,393 5,400 5,400 0 110-1310-427001 OFFICE SUPPLIES 1,017 425 0 33 64 1,000 2 1,000 1,000 0 110-1310-427006 GENERAL SUPPLIES 967 612 154 137 1,011 1,000 157 1,000 1,000 0 110-1310-429000 POSTAGE 1,342 1,414 1,664 1,739 1,778 2,100 2,011 2,100 2,100 0 * OPERATIONS & MAINTENANCE 40,674 37,051 41,242 42,526 61,140 63,300 31,741 63,300 63,300 0 TOTAL 212,122 230,273 241,626 253,774 287,228 323,306 268,940 340,181 342,277 2,096 116
16 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
CITY TREASURER Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-1320-410005 SALARIES - PART-TIME 970 967 967 967 963 963 963 963 963 0 110-1320-414003 WORKERS COMPENSATION INS 11 41 41 41 40 40 40 40 40 0 110-1320-414004 SOCIAL SECURITY/MEDICARE 74 74 74 74 74 74 74 74 74 0 * SALARIES & BENEFITS 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 1,077 0 TOTAL 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 1,077 0 117
17 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
CITY ATTORNEY Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
* SALARIES & BENEFITS 0 0 0 0 0 0 0 0 0 0
OPERATIONS & MAINTENANCE
110-1610-425003 CONTRACT SERVICES 114,199 92,069 97,927 99,901 85,552 100,000 141,175 100,000 100,000 0 * OPERATIONS & MAINTENANCE 114,199 92,069 97,927 99,901 85,552 100,000 141,175 100,000 100,000 0 TOTAL 114,199 92,069 97,927 99,901 85,552 100,000 141,175 100,000 100,000 0 118
18 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
GENERAL GOVERNMENT Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-1910-414001 RETIREMENT 102,503 105,252 107,143 110,348 114,984 117,762 117,762 117,762 120,614 2,852 110-1910-414002 HEALTH INSURANCE 0 0 0 0 0 0 0 0 0 0
* SALARIES & BENEFITS 102,503 105,252 107,143 110,348 114,984 117,762 117,762 117,762 120,614 2,852
OPERATIONS & MAINTENANCE
110-1910-415000 LIABILITY INSURANCE 130,013 184,526 251,917 270,531 324,066 317,000 309,773 317,000 317,000 0 110-1910-416005 MEMBERSHIPS 39,252 42,023 55,678 48,786 50,714 53,500 53,226 53,500 53,500 0 110-1910-420001 ELECTRIC 44,825 41,528 32,000 31,734 32,000 53,000 52,984 53,000 53,000 0 110-1910-420002 GAS 6,803 8,241 5,728 6,013 8,000 12,000 17,125 12,000 12,000 0 110-1910-420003 TELEPHONE 2,934 5,272 3,411 205 (2,099) 4,000 (2,346) 4,000 4,000 0 110-1910-423000 LEASES 5,918 4,514 4,874 5,921 6,072 10,100 5,668 10,100 10,100 0 110-1910-425003 CONTRACT SERVICES 20,816 11,981 18,801 21,965 19,567 16,000 33,847 91,020 91,020 0 110-1910-427001 OFFICE SUPPLIES 0 1,934 889 1,425 220 1,800 894 1,800 1,800 0 110-1910-427006 GENERAL SUPPLIES 2,380 5,695 4,612 5,188 6,991 8,200 6,483 8,200 8,200 0 110-1910-427022 FUEL & OIL 492 137 300 102 45 600 659 600 600 0 110-1910-429000 POSTAGE 323 172 595 576 217 1,200 0 1,200 1,200 0 110-1910-434000 SAFETY PROGRAMS 1,847 0 1,628 2,277 2,214 2,300 2,257 2,300 2,800 500 110-1910-436001 INSURANCE CLAIMS 0 3,290 598 0 0 1,200 0 1,200 1,200 0 110-1910-437001 COVID-19 EXPENSES 25,958 2,442 759 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 281,561 311,755 381,790 394,723 448,007 480,900 480,570 555,920 556,420 500
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 0 110-1910-480005 EMPLOYEE LIABILITY CHARGE 19,848 19,848 19,848 19,848 19,848 19,848 19,848 19,848 19,848 0 110-1910-480006 INFORMATION TECH CHARGE 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 0 110-1910-480007 VEHICLE REPLACEMENT CHARGE 31,755 31,755 31,755 31,755 31,755 31,755 31,755 31,755 31,755 0 110-1910-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 2,500 2,500 2,500 2,500 0 * INTER DEPARTMENTAL CHARGES 165,115 165,115 165,115 165,115 165,115 167,615 167,615 167,615 167,615 0 TOTAL 549,179 582,122 654,048 670,186 728,106 766,277 765,947 841,297 844,649 3,352 119
19 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
POLICE - ADMINISTRATION Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-2110-410000 SALARIES 248,727 253,067 264,180 271,788 281,834 308,849 288,925 294,243 285,044 (9,199) 110-2110-410005 SALARIES - PART-TIME 41,344 35,976 53,035 84,701 100,670 123,379 110,691 112,968 112,968 0 110-2110-414001 RETIREMENT 32,165 36,345 39,596 43,753 48,095 52,579 38,079 15,033 32,928 17,895 110-2110-414002 HEALTH INSURANCE 28,650 28,685 30,909 29,173 33,481 31,587 26,595 22,828 32,561 9,733 110-2110-414003 WORKERS COMPENSATION INS 27,725 22,967 18,353 20,398 22,493 27,421 26,289 38,106 34,710 (3,396) 110-2110-414004 SOCIAL SECURITY/MEDICARE 6,767 6,237 8,175 9,878 9,479 11,121 12,414 10,638 10,283 (355) 110-2110-414005 LONG TERM DISABILITY INS. 1,274 512 654 396 596 612 906 478 1,258 780 110-2110-414006 STATE UNEMPLOYMENT 2,503 2,101 1,541 1,611 1,755 1,568 2,776 2,254 2,254 0 110-2110-414007 DEFERED COMPENSATION 16,615 17,119 2,834 0 1,971 3,081 2,348 913 2,850 1,937 110-2110-414008 LIFE INSURANCE 906 891 488 418 648 801 578 224 749 525 * SALARIES & BENEFITS 406,676 403,900 419,765 462,116 501,022 560,998 509,601 497,685 515,605 17,920
OPERATIONS & MAINTENANCE
110-2110-416002 TRAINING 5,615 3,422 4,923 2,525 7,503 5,000 8,986 5,000 5,000 0 110-2110-416003 POST TRAINING 27,496 34,568 58,276 45,132 27,199 40,500 43,561 40,500 40,500 0 110-2110-416005 MEMBERSHIPS 505 1,465 1,700 1,124 995 3,000 1,613 3,000 3,000 0 110-2110-420001 ELECTRIC 0 0 0 0 0 50,000 50,000 50,000 50,000 0 110-2110-420003 TELEPHONE 49,159 38,121 37,725 35,085 39,507 52,000 36,940 52,000 52,000 0 110-2110-420004 CELL PHONES & PAGERS 19,932 22,719 24,842 28,307 23,798 24,000 30,358 24,000 24,000 0 110-2110-423000 LEASES 10,551 10,140 9,698 9,439 9,909 9,500 8,997 9,500 9,500 0 110-2110-423001 LEASE - BUILDINGS 4,860 10,034 10,690 1,800 0 1,800 0 1,800 1,800 0 110-2110-424004 RADIOS MAINTENANCE 7,894 4,235 15,447 7,185 8,384 15,000 13,150 15,000 15,000 0 110-2110-425003 CONTRACT SERVICES 73,986 94,263 99,214 125,447 167,645 185,000 179,662 185,000 185,000 0 110-2110-425006 RECUITMENT COSTS 30,745 27,637 39,358 23,659 43,137 28,000 22,681 28,000 28,000 0 110-2110-425007 TASK FORCE 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 0 110-2110-425011 ADVERTISING 195 0 0 582 0 1,000 848 1,000 1,000 0 110-2110-425019 BANK/CC SERVICE CHARGES 2,225 2,148 2,538 2,297 2,516 2,400 3,921 2,400 2,400 0 110-2110-427001 OFFICE SUPPLIES 16,229 12,170 18,094 16,651 16,119 16,000 14,650 16,000 16,000 0 110-2110-427004 GENERAL SUPPLIES 36,015 23,362 43,019 38,095 38,301 37,000 52,581 37,000 37,000 0 110-2110-427012 NATIONAL NIGHT OUT 0 0 0 787 3,705 1,500 1,343 1,500 1,500 0 110-2110-427022 FUEL & OIL 66,857 76,449 103,063 115,452 106,370 58,000 38,969 58,000 58,000 0 110-2110-427027 C.A.P.S. PROGRAM EXPENSE 1,619 0 0 173 368 1,000 555 1,000 1,000 0 110-2110-429000 POSTAGE 4,665 3,780 2,990 3,134 4,149 5,000 4,608 5,000 5,000 0 * OPERATIONS & MAINTENANCE 373,548 379,513 486,577 471,874 514,605 550,700 528,423 550,700 550,700 0
INTER DEPARTMENTAL CHARGES
110-2110-441012 EQUIPMENT REPLACEMENT PROGRAM 26,500 26,500 26,500 26,500 36,500 36,500 36,500 36,500 36,500 0 110-2110-480003 FACILITY MAINTENANCE CHARGE 31,855 31,855 35,355 40,355 40,355 40,355 40,355 40,355 40,355 0 110-2110-480006 INFORMATION TECH CHARGE 50,000 50,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 0 110-2110-480009 FLEET MAINTENANCE CHARGE 41,135 29,730 61,515 55,595 53,131 110,000 110,000 110,000 110,000 0 * INTER DEPARTMENTAL CHARGES 149,490 138,085 213,370 212,450 219,986 276,855 276,855 276,855 276,855 0 TOTAL 929,714 921,498 1,119,712 1,146,440 1,235,613 1,388,553 1,314,879 1,325,240 1,343,160 17,920 120
20 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
POLICE - DISPATCH Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-2120-410000 SALARIES 308,907 330,127 419,905 459,876 519,065 589,908 461,031 594,458 656,621 62,163 110-2120-410005 SALARIES - PART-TIME 101,188 88,827 37,176 36,193 67,015 54,414 72,817 54,414 25,000 (29,414) 110-2120-410007 OVERTIME SALARIES 34,970 30,584 32,365 32,307 35,505 18,000 42,448 18,000 18,000 0 110-2120-410013 CONTRACT EMPL. SALARIES 0 0 0 0 0 0 0 0 0 0 110-2120-414001 RETIREMENT 62,329 82,602 108,879 126,890 123,670 143,940 113,800 154,913 160,928 6,015 110-2120-414002 HEALTH INSURANCE 72,638 73,668 95,539 89,068 107,392 95,847 105,661 110,469 119,430 8,961 110-2120-414003 WORKERS COMPENSATION INS 18,512 17,145 18,834 19,928 25,908 25,654 22,462 25,378 26,708 1,330 110-2120-414004 SOCIAL SECURITY/MEDICARE 10,208 9,007 7,450 7,403 9,358 9,997 9,447 8,762 10,104 1,342 110-2120-414005 LONG TERM DISABILITY INS. 1,446 1,381 1,708 1,606 1,847 1,809 1,743 1,809 2,043 234 110-2120-414006 STATE UNEMPLOYMENT 5,130 3,794 3,286 3,843 3,609 2,403 3,529 3,133 3,455 322 110-2120-414007 DEFERED COMPENSATION 0 0 0 0 1,389 1,623 1,180 829 829 0 110-2120-414008 LIFE INSURANCE 374 362 455 375 408 402 378 402 453 51 * SALARIES & BENEFITS 615,702 637,497 725,597 777,489 895,166 943,997 834,496 972,567 1,023,571 51,004 TOTAL 615,702 637,497 725,597 777,489 895,166 943,997 834,496 972,567 1,023,571 51,004 121
21 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
POLICE - SPECIAL SERVICES Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-2130-410000 SALARIES 144,279 125,979 123,594 235,509 206,218 313,036 198,446 282,058 323,259 41,201 110-2130-410007 OVERTIME SALARIES 8,028 4,487 7,333 19,202 3,928 13,000 5,097 13,000 13,000 0 110-2130-414001 RETIREMENT 88,664 46,132 66,236 90,003 76,737 103,343 72,201 106,398 114,109 7,711 110-2130-414002 HEALTH INSURANCE 30,135 21,353 18,857 32,294 29,466 44,694 26,545 30,974 37,547 6,573 110-2130-414003 WORKERS COMPENSATION INS 18,600 15,780 12,930 26,646 20,208 32,751 18,336 28,807 33,981 5,174 110-2130-414004 SOCIAL SECURITY/MEDICARE 2,046 2,057 1,825 3,607 2,901 4,279 2,827 3,953 4,493 540 110-2130-414005 LONG TERM DISABILITY INS. 476 357 370 569 449 641 429 630 702 72 110-2130-414006 STATE UNEMPLOYMENT 926 609 450 777 658 614 644 866 966 100 110-2130-414007 DEFERED COMPENSATION 0 0 0 0 1,097 1,246 1,378 1,880 2,292 412 110-2130-414008 LIFE INSURANCE 123 97 96 129 102 143 96 140 156 16 * SALARIES & BENEFITS 293,277 216,851 231,691 408,736 341,764 513,747 325,999 468,706 530,505 61,799
OPERATIONS & MAINTENANCE
110-2130-427023 EVIDENCE COSTS 5,798 5,302 4,570 8,083 4,072 8,600 11,323 8,600 8,600 0 110-2130-427024 D.A.R.E. 0 0 0 443 0 0 0 0 0 0
110-2130-427028 INVESTIGATION EXPENSE 1,907 2,901 2,093 1,918 2,524 4,500 4,342 4,500 4,500 0 * OPERATIONS & MAINTENANCE 7,705 8,203 6,663 10,444 6,596 13,100 15,665 13,100 13,100 0 TOTAL 300,982 225,054 238,354 419,180 348,360 526,847 341,664 481,806 543,605 61,799 122
22 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
POLICE - FIELD SERVICES Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-2140-410000 SALARIES 1,570,156 1,631,645 1,656,854 1,776,488 1,912,629 2,199,166 2,147,270 2,301,729 2,222,840 (78,889) 110-2140-410005 SALARIES - PART-TIME 77,415 43,775 55,617 94,398 23,978 40,000 10,309 40,000 0 (40,000) 110-2140-410007 OVERTIME SALARIES 277,874 240,546 288,860 396,214 430,093 245,000 372,182 245,000 285,000 40,000 110-2140-414001 RETIREMENT 679,153 883,069 1,092,325 1,234,973 1,137,364 1,082,904 1,044,446 1,170,728 1,153,514 (17,214) 110-2140-414002 HEALTH INSURANCE 274,946 268,530 263,312 272,784 306,234 293,454 314,923 312,016 321,306 9,290 110-2140-414003 WORKERS COMPENSATION INS 240,840 234,073 239,612 288,366 297,349 303,895 317,571 311,126 294,798 (16,328) 110-2140-414004 SOCIAL SECURITY/MEDICARE 27,376 28,344 31,766 32,766 34,385 36,662 36,376 33,707 32,114 (1,593) 110-2140-414005 LONG TERM DISABILITY INS. 5,456 4,443 4,827 4,626 4,700 4,927 5,272 5,416 5,430 14 110-2140-414006 STATE UNEMPLOYMENT 11,683 9,102 9,667 6,271 6,094 5,698 8,170 7,582 7,923 341 110-2140-414007 DEFERED COMPENSATION 0 0 0 0 3,186 4,271 5,255 5,371 5,000 (371) 110-2140-414008 LIFE INSURANCE 1,402 1,392 1,427 1,240 1,212 1,259 1,298 1,306 1,309 3 * SALARIES & BENEFITS 3,166,301 3,344,919 3,644,267 4,108,126 4,157,224 4,217,236 4,263,072 4,433,981 4,329,234 (104,747)
OPERATIONS & MAINTENANCE
110-2140-427010 RANGE SUPPLIES 8,088 5,392 17,872 27,609 23,569 31,225 12,141 31,225 31,225 0 110-2140-427025 BIKE PATROL COSTS 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 8,088 5,392 17,872 27,609 23,569 31,225 12,141 31,225 31,225 0 TOTAL 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,248,461 4,275,213 4,465,206 4,360,459 (104,747) 123
23 10/30/2025
GENERAL FUND (110)
CODE ENFORCEMENT (2150)
(Code enforcement was moved from 120-3120) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-2150-410000 SALARIES 0 0 31,324 33,504 36,973 40,950 39,748 40,950 40,950 0 110-2150-410007 OVERTIME SALARIES 0 0 94 573 493 0 588 0 600 600 110-2150-414001 RETIREMENT 0 0 2,386 3,184 3,398 3,772 3,662 3,788 3,788 0 110-2150-414002 HEALTH INSURANCE 0 0 8,238 8,680 9,290 9,543 9,836 10,086 10,086 0 110-2150-414003 WORKERS COMPENSATION INS 0 0 1,146 1,253 1,391 1,523 1,486 1,535 1,500 (35) 110-2150-414004 SOCIAL SECURITY/MEDICARE 0 0 395 433 480 526 513 530 518 (12) 110-2150-414006 STATE UNEMPLOYMENT 0 0 220 130 112 112 161 161 161 0 110-2150-414007 DEFERED COMPENSATION 0 0 0 0 370 410 391 390 390 0 110-2150-414008 LIFE INSURANCE 0 0 77 27 26 26 26 26 26 0 #REF! * SALARIES & BENEFITS 0 0 43,880 47,784 52,533 56,862 56,411 57,466 58,019 553
OPERATIONS & MAINTENANCE
110-2150-416002 TRAINING 0 0 67 640 2,000 1,500 1,337 1,500 1,500 0 110-2150-420004 CELL PHONES & PAGERS 0 0 0 0 210 350 252 350 350 0 110-2150-425003 CONTRACT SERVICES 0 0 16,869 19,608 20,162 15,000 12,505 15,000 15,000 0 110-2150-425012 SOFTWARE 0 0 0 0 9,352 6,510 1,882 6,510 6,510 0 110-2150-427006 GENERAL SUPPLIES 0 0 0 554 9 1,000 664 1,000 1,000 0 110-2150-427022 FUEL & OIL 0 0 0 0 0 1,000 415 1,000 1,000 0 110-2150-429000 POSTAGE 0 0 0 0 43 1,000 347 1,000 1,000 0 * OPERATIONS & MAINTENANCE 0 0 16,936 20,802 31,776 26,360 17,402 26,360 26,360 0
INTER DEPARTMENTAL CHARGES
110-2150-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 110-2150-480009 FLEET MAINTENANCE CHARGE 0 0 0 583 136 1,700 1,700 1,700 1,700 0 * INTER DEPARTMENTAL CHARGES 0 0 0 583 136 1,700 1,700 1,700 1,700 0 TOTAL 0 0 60,816 69,169 84,445 84,922 75,513 85,526 86,079 553 124
24 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
ANIMAL SERVICES - OAKDALE Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-2160-410000 SALARIES 52,949 60,012 58,289 72,292 91,321 97,762 102,552 107,624 112,723 5,099 110-2160-410005 SALARIES - PART-TIME 17,401 14,745 26,530 20,445 19,228 16,739 21,558 16,034 16,387 353 110-2160-410007 OVERTIME SALARIES 5,169 13,288 3,022 2,715 4,855 4,000 7,624 4,000 4,000 0 110-2160-414001 RETIREMENT 4,039 4,078 4,919 7,096 6,581 7,260 7,596 7,915 10,174 2,259 110-2160-414002 HEALTH INSURANCE 10,208 11,995 9,692 12,493 18,233 19,699 17,435 16,453 11,124 (5,329) 110-2160-414003 WORKERS COMPENSATION INS 9,838 10,594 10,292 10,579 9,678 7,709 13,825 13,590 12,247 (1,343) 110-2160-414004 SOCIAL SECURITY/MEDICARE 1,440 1,830 1,636 1,447 1,650 1,632 1,872 1,757 2,130 373 110-2160-414005 LONG TERM DISABILITY INS. 203 217 192 258 328 356 351 356 320 (36) 110-2160-414006 STATE UNEMPLOYMENT 856 647 791 536 701 520 968 747 956 209 110-2160-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 204 204 110-2160-414008 LIFE INSURANCE 54 68 52 58 73 79 79 79 71 (8) * SALARIES & BENEFITS 102,157 117,474 115,415 127,919 152,648 155,756 173,860 168,555 170,336 1,781
OPERATIONS & MAINTENANCE
110-2160-416002 TRAINING 2,157 0 135 0 745 200 50 200 200 0 110-2160-420001 ELECTRIC 11,771 12,701 11,193 12,000 0 1,100 0 1,100 1,100 0 110-2160-425003 CONTRACT SERVICES 20,424 9,846 14,966 9,734 20,568 25,850 26,748 25,850 25,850 0 110-2160-425019 BANK/CC SERVICE CHARGES 1,744 1,893 2,128 1,377 1,118 1,600 1,940 1,600 1,600 0 110-2160-427001 OFFICE SUPPLIES 224 818 177 433 382 800 0 800 800 0 110-2160-427006 GENERAL SUPPLIES 3,143 1,950 3,760 6,085 5,412 2,000 0 2,000 2,000 0 110-2160-427022 FUEL & OIL 2,476 2,779 3,589 3,429 3,009 5,000 4,079 5,000 5,000 0 * OPERATIONS & MAINTENANCE 41,939 29,987 35,948 33,058 31,234 36,550 32,817 36,550 36,550 0
INTER DEPARTMENTAL CHARGES
110-2160-480003 FACILITY MAINTENANCE CHARGE 4,400 4,400 5,900 6,200 6,200 6,200 6,200 6,200 6,200 0 110-2160-480006 INFORMATION TECH CHARGE 0 0 750 750 750 750 750 750 750 0 110-2160-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 4,900 4,900 4,900 4,900 0 * INTER DEPARTMENTAL CHARGES 4,400 4,400 6,650 6,950 6,950 11,850 11,850 11,850 11,850 0 TOTAL 148,496 151,861 158,013 167,927 190,832 204,156 218,527 216,955 218,736 1,781 125
25 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
ANIMAL SERVICES - RIVERBANK Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-2161-410000 SALARIES 73,732 75,017 103,468 102,947 142,414 151,476 147,381 151,625 151,518 (107) 110-2161-410005 SALARIES - PART-TIME 17,401 14,750 26,530 20,445 19,228 16,739 21,558 16,034 16,387 353 110-2161-410007 OVERTIME SALARIES 10,922 9,768 7,381 4,612 16,256 8,000 15,941 8,000 8,000 0 110-2161-414001 RETIREMENT 13,077 15,478 14,802 18,073 20,613 25,524 22,093 26,544 25,615 (929) 110-2161-414002 HEALTH INSURANCE 17,502 13,299 18,905 28,836 25,971 26,680 21,409 18,592 16,307 (2,285) 110-2161-414003 WORKERS COMPENSATION INS 9,826 7,467 9,892 10,171 16,917 16,871 19,023 17,667 15,739 (1,928) 110-2161-414004 SOCIAL SECURITY/MEDICARE 1,659 1,961 2,305 1,829 2,496 2,325 2,577 2,334 2,644 310 110-2161-414005 LONG TERM DISABILITY INS. 325 307 356 466 435 443 442 443 421 (22) 110-2161-414006 STATE UNEMPLOYMENT 1,171 861 998 693 824 604 1,085 868 1,095 227 110-2161-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 263 204 (59) 110-2161-414008 LIFE INSURANCE 86 62 94 109 98 99 98 99 93 (6) * SALARIES & BENEFITS 145,701 138,970 184,731 188,181 245,252 248,761 251,607 242,469 238,023 (4,446)
OPERATIONS & MAINTENANCE
110-2161-416002 TRAINING 1,407 127 135 0 745 2,500 0 2,500 2,500 0 110-2161-424001 BUILDINGS MAINTENANCE 0 0 1,462 0 0 500 0 500 500 0 110-2161-425003 CONTRACT SERVICES 24,710 9,462 18,369 8,229 27,188 28,540 26,853 28,540 28,540 0 110-2161-425019 BANK/CC SERVICE CHARGES 1,744 1,893 2,128 1,377 1,118 1,600 2,047 1,600 1,600 0 110-2161-427001 OFFICE SUPPLIES 224 297 982 433 2,261 3,864 0 3,864 3,864 0 110-2161-427006 GENERAL SUPPLIES 2,740 1,481 4,497 9,669 8,293 2,525 0 2,525 2,525 0 110-2161-427022 FUEL & OIL 6,024 2,397 3,817 4,212 3,367 9,800 5,375 9,800 9,800 0 * OPERATIONS & MAINTENANCE 36,849 15,657 31,390 23,920 42,972 49,329 34,275 49,329 49,329 0
INTER DEPARTMENTAL CHARGES
110-2161-480003 FACILITY MAINTENANCE CHARGE 2,500 2,500 5,900 6,200 6,200 6,200 6,200 6,200 6,200 0 110-2161-480006 INFORMATION TECH CHARGE 0 0 750 750 750 750 750 750 750 0 110-2161-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 1,424 4,900 4,900 4,900 4,900 0 * INTER DEPARTMENTAL CHARGES 2,500 2,500 6,650 6,950 8,374 11,850 11,850 11,850 11,850 0 TOTAL 185,050 157,127 222,771 219,051 296,598 309,940 297,732 303,648 299,202 (4,446) 126
26 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
ANIMAL SERVICES - ESCALON Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-2162-410000 SALARIES 0 0 0 38,140 62,248 78,949 61,503 83,235 83,182 (53) 110-2162-410005 SALARIES - PART-TIME 0 0 0 0 8,876 8,369 10,779 8,017 8,194 177 110-2162-410007 OVERTIME SALARIES 0 0 0 978 3,319 5,000 2,627 5,000 5,000 0 110-2162-414001 RETIREMENT 0 0 0 2,527 4,478 6,595 7,123 7,364 6,722 (642) 110-2162-414002 HEALTH INSURANCE 0 0 0 4,545 12,119 14,985 12,569 10,013 9,299 (714) 110-2162-414003 WORKERS COMPENSATION INS 0 0 0 2,788 4,709 4,272 6,764 9,844 8,880 (964) 110-2162-414004 SOCIAL SECURITY/MEDICARE 0 0 0 568 1,051 1,213 1,005 1,273 1,428 155 110-2162-414005 LONG TERM DISABILITY INS. 0 0 0 147 207 257 266 268 258 (10) 110-2162-414006 STATE UNEMPLOYMENT 0 0 0 244 402 336 496 499 612 113 110-2162-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 131 102 (29) 110-2162-414008 LIFE INSURANCE 0 0 0 22 46 57 60 60 58 (2) * SALARIES & BENEFITS 0 0 0 49,959 97,455 120,033 103,192 125,704 123,735 (1,969)
OPERATIONS & MAINTENANCE
110-2162-416002 TRAINING 0 0 0 0 373 1,000 50 1,000 1,000 0 110-2162-425003 CONTRACT SERVICES 0 0 0 2,696 11,858 14,700 13,898 10,700 10,700 0 110-2162-425019 BANK/CC SERVICE CHARGES 0 0 0 82 559 600 863 600 600 0 110-2162-427001 OFFICE SUPPLIES 0 0 0 211 521 1,287 0 1,287 1,287 0 110-2162-427006 GENERAL SUPPLIES 0 0 0 2,753 4,694 2,082 0 6,082 6,082 0 110-2162-427022 FUEL & OIL 0 0 0 462 1,340 4,000 2,234 4,000 4,000 0 * OPERATIONS & MAINTENANCE 0 0 0 6,204 19,345 23,669 17,045 23,669 23,669 0
INTER DEPARTMENTAL CHARGES
110-2162-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 110-2162-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 110-2162-480009 FLEET MAINTENANCE CHARGE 0 0 0 1,854 1,681 4,900 4,900 4,900 4,900 0 * INTER DEPARTMENTAL CHARGES 0 0 0 1,854 1,681 4,900 4,900 4,900 4,900 0 TOTAL 0 0 0 58,017 118,481 148,602 125,137 154,273 152,304 (1,969) 127
27 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
CROSSING GUARDS Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-2180-410005 PART TIME 8,818 0 5,595 5,154 4,170 9,817 5,338 9,817 9,817 0 110-2180-414003 WORKERS COMPENSATION INS 714 0 453 417 338 933 432 933 933 0 110-2180-414004 SOCIAL SECURITY/MEDICARE 675 0 428 394 319 881 408 881 881 0 110-2180-414006 STATE UNEMPLOYMENT 547 0 296 214 147 369 215 369 369 0 * SALARIES & BENEFITS 10,754 0 6,772 6,179 4,974 12,000 6,393 12,000 12,000 0
OPERATIONS & MAINTENANCE
110-2180-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
TOTAL 10,754 0 6,772 6,179 4,974 12,000 6,393 12,000 12,000 0 128
28 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
FIRE DEPARTMENT Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
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 0 110-2210-414001 RETIREMENT 510,035 581,077 671,952 769,952 828,273 698,577 698,577 765,260 765,260 0 110-2210-414003 WORKERS COMPENSATION INS 0 0 0 0 0 0 0 0 0 0 110-2210-414004 SOCIAL SECURITY/MEDICARE 261 0 0 0 0 0 0 0 0 0 110-2210-414006 STATE UNEMPLOYMENT 0 0 0 0 0 0 0 0 0 0
* SALARIES & BENEFITS 524,696 595,477 686,352 784,352 842,673 712,977 712,977 779,660 779,660 0
OPERATIONS & MAINTENANCE
110-2210-424001 BUILDINGS MAINTENANCE 0 4,890 400 374 0 2,000 0 2,000 2,000 0 110-2210-424003 VEHICLES MAINTENANCE 5,416 0 0 0 0 0 0 0 0 0 110-2210-425003 CONTRACT SERVICES 86,522 83,801 83,944 96,570 109,553 110,920 118,586 118,747 118,747 0 110-2210-425010 WEED ABATEMENT 6,611 5,472 5,472 4,714 7,060 8,000 3,940 8,000 8,000 0 110-2210-425030 FIRE SERVICES CONTRACT 2,630,610 2,794,165 2,898,690 3,518,387 3,555,510 4,027,243 4,027,243 4,223,936 4,398,936 175,000 * OPERATIONS & MAINTENANCE 2,729,159 2,888,328 2,988,506 3,620,045 3,672,123 4,148,163 4,149,769 4,352,683 4,527,683 175,000
CAPITAL OUTLAY
110-2210-441012 EQUIPMENT REPLACEMENT PROGRAM 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 0 * CAPITAL OUTLAY 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 0 TOTAL 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,961,140 4,962,746 5,232,343 5,407,343 175,000 129
29 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
GARAGE Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-4120-410000 SALARIES 41,672 46,823 51,011 54,238 63,774 0 0 0 0 0 110-4120-410007 OVERTIME SALARIES 24 0 53 103 379 0 0 0 0 0 110-4120-414001 RETIREMENT 15,730 17,793 24,610 28,240 28,827 0 0 0 0 0 110-4120-414002 HEALTH INSURANCE 8,889 8,423 10,233 11,645 14,856 0 0 0 0 0 110-4120-414003 WORKERS COMPENSATION INS 5,511 5,941 6,345 6,582 7,767 0 0 0 0 0 110-4120-414004 SOCIAL SECURITY/MEDICARE 563 642 673 688 794 0 0 0 0 0 110-4120-414005 LONG TERM DISABILITY INS. 0 0 0 6 17 0 0 0 0 0 110-4120-414006 STATE UNEMPLOYMENT 326 100 207 172 0 0 0 0 0 0 110-4120-414008 LIFE INSURANCE 48 39 41 38 (201) 0 0 0 0 0 * SALARIES & BENEFITS 72,763 79,761 93,173 101,712 116,213 0 0 0 0 0
OPERATIONS & MAINTENANCE
110-4120-416002 TRAINING 0 32 383 95 498 0 0 0 0 0
110-4120-420004 CELL PHONE 975 872 864 870 892 0 0 0 0 0 110-4120-424001 BUILDINGS MAINTENANCE 0 3,178 0 947 10,553 0 0 0 0 0 110-4120-424002 EQUIPMENT MAINTENANCE 3,313 945 3,922 2,879 6,171 0 0 0 0 0 110-4120-425003 CONTRACT SERVICES 1,194 2,090 914 1,282 1,169 0 0 0 0 0 110-4120-425016 UNIFORM/LAUNDRY SERVICE 748 13 366 0 756 0 0 0 0 0 110-4120-427006 GENERAL SUPPLIES 2,324 5,086 3,253 4,315 5,571 0 0 0 0 0 110-4120-427022 FUEL & OIL 1,342 951 1,310 1,393 1,726 0 0 0 0 0 * OPERATIONS & MAINTENANCE 9,896 13,167 11,012 11,781 27,336 0 0 0 0 0
CAPITAL OUTLAY
110-4120-441005 MACHINERY AND EQUIPMENT 2,654 5,117 2,691 4,584 6,036 0 0 0 0 0 110-4120-441006 COMPUTER AND RELATED EQUIP 0 2,265 195 590 1,078 0 0 0 0 0 * CAPITAL OUTLAY 2,654 7,382 2,886 5,174 7,114 0 0 0 0 0 TOTAL COST 85,313 100,310 107,071 118,667 150,663 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
110-4120-480003 MAINTENANCE REIMBURSE 0 0 0 0 0 0 0 0 0 0 TOTAL 85,313 100,310 107,071 118,667 150,663 0 0 0 0 0
130
30 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
STREET MAINTENANCE Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-4140-410000 SALARIES 69,753 90,069 96,335 69,387 84,684 112,419 91,346 176,282 187,337 11,055 110-4140-410005 SALARIES - PART-TIME 7,737 5,508 5,508 0 0 0 0 0 0 0 110-4140-410007 OVERTIME SALARIES 189 103 681 1,094 2,744 5,000 727 5,000 5,000 0 110-4140-410013 CONTRACT EMPL. SALARIES 0 0 918 16,508 0 0 0 0 0 0 110-4140-414001 RETIREMENT 5,940 7,415 8,263 8,575 9,373 11,963 9,398 16,811 17,614 803 110-4140-414002 HEALTH INSURANCE 20,056 24,415 23,366 16,321 20,127 27,863 19,962 43,704 43,968 264 110-4140-414003 WORKERS COMPENSATION INS 8,593 10,471 12,250 9,242 11,856 15,438 10,331 22,226 22,810 584 110-4140-414004 SOCIAL SECURITY/MEDICARE 1,619 1,273 1,374 991 1,224 1,576 1,250 2,400 3,224 824 110-4140-414005 LONG TERM DISABILITY INS. 36 22 32 20 46 46 67 71 120 49 110-4140-414006 STATE UNEMPLOYMENT 2,276 765 668 531 638 481 513 1,014 1,369 355 110-4140-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 493 493 110-4140-414008 LIFE INSURANCE 116 137 136 85 101 129 96 182 199 17 * SALARIES & BENEFITS 116,315 140,178 149,531 122,754 130,793 174,915 133,690 267,690 282,134 14,444
OPERATIONS & MAINTENANCE
110-4140-416002 TRAINING 0 0 0 0 0 1,000 225 1,000 1,000 0 110-4140-425003 CONTRACT SERVICES 37,927 409 16,104 13,109 47,766 35,000 5,999 35,000 35,000 0 110-4140-425016 UNIFORM/LAUNDRY SERVICE 2,531 1,715 2,168 3,948 5,601 9,500 13,926 9,500 9,500 0 110-4140-427006 GENERAL SUPPLIES 107,131 116,302 124,485 119,457 99,058 165,000 105,796 165,000 165,000 0 110-4140-427009 WEED ABATEMENT 7,821 4,176 4,176 4,288 4,512 7,000 4,512 7,000 7,000 0 110-4140-427022 FUEL & OIL 6,263 5,018 5,698 7,729 6,064 10,000 4,040 10,000 10,000 0 * OPERATIONS & MAINTENANCE 161,673 127,620 152,631 148,531 163,001 227,500 134,498 227,500 227,500 0
CAPITAL OUTLAY
110-4140-441005 MACHINERY AND EQUIPMENT 0 78,246 1,077 0 18,846 39,000 0 39,000 39,000 0 * CAPITAL OUTLAY 0 78,246 1,077 0 18,846 39,000 0 39,000 39,000 0
INTER DEPARTMENTAL CHARGES
110-4140-480009 FLEET MAINTENANCE CHARGE 14,209 11,839 10,273 3,838 7,479 24,500 24,500 24,500 24,500 0 * INTER DEPARTMENTAL CHARGES 14,209 11,839 10,273 3,838 7,479 24,500 24,500 24,500 24,500 0 TOTAL 292,197 357,883 313,512 275,123 320,119 465,915 292,688 558,690 573,134 14,444 131
31 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
STREET SWEEPING Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment 110-4141-425003 CONTRACT SERVICES 61,105 74,710 92,901 91,229 90,389 105,000 93,678 105,000 105,000 0 * OPERATIONS & MAINTENANCE 61,105 74,710 92,901 91,229 90,389 105,000 93,678 105,000 105,000 0 TOTAL 61,105 74,710 92,901 91,229 90,389 105,000 93,678 105,000 105,000 0 132
32 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
STREET LIGHTS/TRAFFIC SIGNALS Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
OPERATIONS & MAINTENANCE
110-4142-416002 TRAINING 0 162 0 0 0 600 0 600 600 0
110-4142-420001 ELECTRIC 164,246 156,440 175,812 210,920 233,004 185,000 210,321 185,000 185,000 0 110-4142-425003 CONTRACT SERVICES 30,670 22,171 31,185 52,448 31,885 55,000 37,408 55,000 55,000 0 110-4142-427006 GENERAL SUPPLIES 62,182 39,597 69,780 21,674 30,068 65,000 34,030 65,000 65,000 0 110-4142-427022 FUEL & OIL 3,507 3,335 4,471 5,514 4,633 6,000 6,363 6,000 6,000 0 * OPERATIONS & MAINTENANCE 260,605 221,705 281,248 290,556 299,590 311,600 288,122 311,600 311,600 0
INTER DEPARTMENTAL CHARGES
110-4142-480009 FLEET MAINTENANCE CHARGE 4,940 1,144 1,263 6,012 5,750 14,650 14,650 14,650 14,650 0 * INTER DEPARTMENTAL CHARGES 4,940 1,144 1,263 6,012 5,750 14,650 14,650 14,650 14,650 0 TOTAL 265,545 222,849 282,511 296,568 305,340 326,250 302,772 326,250 326,250 0 133
33 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
PARKS MAINTENANCE Adopted Adopted Proposed
(Parks/Storm Basin Maintenance and LLMD Administration) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-7210-410000 SALARIES 135,039 144,942 158,370 173,925 200,179 345,160 359,436 480,182 480,182 0 110-7210-410005 SALARIES - PART-TIME 50,322 52,238 105,852 137,593 69,666 120,406 40,781 120,406 120,406 0 110-7210-410007 OVERTIME SALARIES 608 1,061 243 1,889 1,791 2,500 3,604 2,500 2,500 0 110-7210-410013 CONTRACT EMPL. SALARIES 23,935 46,330 58,247 0 0 0 0 0 0 0 110-7210-414001 RETIREMENT 50,443 67,052 81,054 91,777 83,446 107,868 86,547 118,538 121,421 2,883 110-7210-414002 HEALTH INSURANCE 28,319 27,960 23,947 37,298 45,146 75,280 84,040 109,674 112,920 3,246 110-7210-414003 WORKERS COMPENSATION INS 20,965 21,970 26,481 32,168 26,918 44,397 47,740 65,798 64,924 (874) 110-7210-414004 SOCIAL SECURITY/MEDICARE 4,247 4,176 3,893 4,333 3,710 6,462 5,448 6,859 6,771 (88) 110-7210-414005 LONG TERM DISABILITY INS. 0 0 0 175 307 306 445 478 478 0 110-7210-414006 STATE UNEMPLOYMENT 2,862 2,328 3,474 1,870 896 1,859 2,421 2,672 2,672 0 110-7210-414007 DEFERRED COMPENSATION 0 0 0 0 0 0 321 0 0 0 110-7210-414008 LIFE INSURANCE 126 238 231 266 271 344 401 501 501 0 * SALARIES & BENEFITS 316,866 368,295 461,792 481,294 432,330 704,582 631,184 907,608 912,775 5,167
OPERATIONS & MAINTENANCE
110-7210-416002 TRAINING 100 115 856 150 469 2,300 852 2,300 2,300 0 110-7210-416005 MEMBERSHIPS 215 220 0 465 256 300 0 300 300 0 110-7210-420001 ELECTRIC 22,652 27,025 32,120 46,781 39,330 32,500 51,360 32,500 32,500 0 110-7210-420004 CELL PHONES 1,317 1,332 1,962 2,351 3,776 4,500 3,596 4,500 4,500 0 110-7210-424002 EQUIPMENT MAINTENANCE 0 0 0 0 5,619 3,100 2,189 3,100 3,100 0 110-7210-425003 CONTRACT SERVICES 47,916 58,299 62,551 52,683 65,405 75,000 69,541 75,000 75,000 0 110-7210-425015 LANDSCAPING 12,432 11,451 5,644 4,654 5,685 5,564 4,681 5,564 5,564 0 110-7210-425016 UNIFORM/LAUNDRY SERVICE 1,385 2,488 2,519 3,245 3,977 4,500 4,202 4,500 4,500 0 110-7210-427006 GENERAL SUPPLIES 46,617 50,904 64,308 51,939 45,190 58,000 53,459 58,000 58,000 0 110-7210-427009 WEED ABATEMENT 5,683 4,030 2,706 4,642 5,893 9,600 5,961 9,600 9,600 0 110-7210-427022 FUEL & OIL 14,715 13,482 21,011 21,489 20,604 25,000 18,059 25,000 25,000 0 * OPERATIONS & MAINTENANCE 153,032 169,346 193,677 188,399 196,204 220,364 213,900 220,364 220,364 0
CAPITAL OUTLAY
110-7210-499549 PARKS CAPITAL RELACEMENT 0 0 0 0 0 0 0 0 0 0 110-7210-441005 MACHINERY AND EQUIPMENT 0 636 0 1,595 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 636 1,595 0 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
110-7210-480006 INFORMATION TECH CHARGE 0 0 1,500 1,500 1,500 1,500 1,500 1,500 1,500 0 110-7210-480009 FLEET MAINTENANCE CHARGE 23,250 10,225 23,076 20,615 20,477 51,100 51,099 51,100 51,100 0 110-7210-480008 LLMD REIMBURSEMENT (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) 0 * INTER DEPARTMENTAL CHARGES 12,855 (170) 14,181 11,720 11,582 42,205 42,204 42,205 42,205 0 TOTAL 482,753 537,471 670,286 683,008 640,116 967,151 887,288 1,170,177 1,175,344 5,167 134
34 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
FACILITY MAINTENANCE Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
110-7413-410000 SALARIES 42,697 43,909 60,326 94,513 101,576 138,042 142,271 157,848 147,500 (10,348) 110-7413-410005 PART TIME 52,344 58,661 55,143 32,245 36,955 35,490 37,743 20,000 20,000 0 110-7413-410007 OVERTIME SALARIES 5,788 5,007 1,177 3,827 3,123 800 4,000 800 4,000 3,200 110-7413-414001 RETIREMENT 6,092 5,903 6,323 9,370 8,553 8,724 12,068 10,908 11,552 644 110-7413-414002 HEALTH INSURANCE 13,163 24,028 27,501 29,891 30,816 35,365 27,556 20,878 20,921 43 110-7413-414003 WORKERS COMPENSATION INS 10,099 10,359 11,490 12,724 14,051 18,989 19,349 20,718 19,140 (1,578) 110-7413-414004 SOCIAL SECURITY/MEDICARE 1,215 1,481 1,601 1,749 1,963 2,419 2,584 2,483 3,287 804 110-7413-414005 LONG TERM DISABILITY INS. 0 0 0 0 0 0 276 478 382 (96) 110-7413-414006 STATE UNEMPLOYMENT 1,170 1,138 962 786 969 784 1,127 1,127 1,707 580 110-7413-414007 DEFERRED COMPENSATION 0 0 0 0 0 0 105 0 0 0 110-7413-414008 LIFE INSURANCE 63 63 77 107 113 130 199 251 216 (35) * SALARIES & BENEFITS 132,631 150,549 164,600 185,212 198,119 240,743 247,278 235,491 228,705 (6,786)
OPERATIONS & MAINTENANCE
110-7413-416002 TRAINING 0 0 0 0 0 300 19 300 300 0
110-7413-420004 CELL PHONE 1,875 1,858 1,592 1,339 1,836 2,000 1,938 2,000 2,000 0 110-7413-424001 BUILDINGS MAINTENANCE 4,442 11,613 13,741 12,439 5,722 10,500 6,602 10,500 10,500 0 110-7413-424002 EQUIPMENT MAINTENANCE 8,040 3,991 3,341 6,966 1,559 5,000 4,997 5,000 5,000 0 110-7413-425003 CONTRACT SERVICES 7,317 13,704 13,631 6,460 7,207 8,500 7,946 8,500 8,500 0 110-7413-425015 LANDSCAPING 0 0 3,000 3,150 3,610 5,500 3,887 5,500 5,500 0 110-7413-425016 UNIFORM/LAUNDRY SERVICE 1,158 708 1,057 599 491 500 425 500 500 0 110-7413-427002 JANITORIAL SUPPLIES 4,520 3,487 3,323 7,607 5,191 5,800 3,652 5,800 5,800 0 110-7413-427006 GENERAL SUPPLIES 5,931 9,197 13,391 5,199 4,321 5,000 5,459 5,000 5,000 0 110-7413-427022 FUEL & OIL 1,887 1,974 2,728 2,827 2,648 3,000 3,338 3,000 3,000 0 * OPERATIONS & MAINTENANCE 35,170 46,532 55,804 46,586 32,585 46,100 38,263 46,100 46,100 0
INTER DEPARTMENTAL CHARGES
110-7413-480003 FACILITY MAINTENANCE REIMBURSE (119,495) (114,554) (134,455) (154,355) (154,355) (154,355) (154,355) (154,355) (154,355) 0 110-7413-480009 FLEET MAINTENANCE CHARGE 1,016 238 1,323 1,050 3,329 3,650 3,650 3,650 3,650 0 * INTER DEPARTMENTAL CHARGE (118,479) (114,316) (133,132) (153,305) (151,026) (150,705) (150,705) (150,705) (150,705) 0 TOTAL 49,322 82,765 87,272 78,493 79,678 136,138 134,836 130,886 124,100 (6,786) 135
35 10/30/2025
GENERAL FUND (110)
2024-25 2025-26 2025-26
INTERFUND TRANSFERS OUT Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment 110-9999-499117 FACILITIES 74,094 131,599 118,738 104,408 111,347 183,707 145,560 146,119 152,172 6,053 110-9999-499118 RECREATION 175,397 59,874 226,047 251,183 272,718 313,861 253,317 272,188 254,720 (17,468) 110-9999-499119 ENGINEERING/PW ADMIN 131,270 36,999 137,430 133,330 149,050 158,359 128,522 157,175 158,122 947 110-9999-499120 DEVELOPMENT SERVICES 313,946 10,051 285,824 119,821 66,321 304,502 265,100 265,923 261,529 (4,394) 110-9999-499225 COMPLIANCE MITIGATION FUND 0 0 0 0 150,000 0 0 0 0 0 110-9999-499230 GENERAL PLAN FUND 50,000 0 0 0 0 0 0 0 0 0 110-9999-499284 BRIDLE RIDGE LLMD 50,000 75,000 50,000 50,000 50,000 50,000 50,000 0 0 0 110-9999-499294 STREET REPLACEMENT FUND 0 461,000 0 0 0 0 0 0 0 0 110-9999-499462 ENERGY EFFICIENCY DEBT SERVICE 0 0 0 0 150,000 0 200,000 0 0 0 110-9999-499515 RISK MANAGEMENT FUND 0 0 0 0 0 0 100,000 0 0 0 110-9999-499520 EMPLOYEE LIABILITY FUND (OPEB) 250,000 50,000 0 0 0 0 250,000 0 0 0 110-9999-499525 INFORMATION TECHNOLOGY FUND 0 200,000 50,000 0 0 50,000 0 0 0 0 110-9999-499530 VEHICLE REPLACEMENT 0 0 0 0 150,000 0 100,000 0 0 0 110-9999-499532 FIRE EQUIPMENT REPLACEMENT 0 100,000 0 0 0 0 0 0 0 0 110-9999-499535 PERS LIABILITY FUND 200,000 166,000 855,000 0 0 0 470,000 0 0 0 110-9999-499540 FACILITY MAINTENANCE FUND 512,500 1,110,000 550,000 400,000 625,000 0 0 0 0 0 110-9999-499545 POLICE EQUIMENT REPLACEMENT 0 0 0 0 100,000 0 250,000 0 0 0 110-9999-499549 PARKS CAPITAL RELACEMENT 302,500 585,000 510,000 861,000 950,000 0 0 0 0 0 110-9999-499565 LLMD LANDSCAPE MAINTENANCE 50,000 0 50,000 50,000 150,000 50,000 50,000 50,000 50,000 0 110-9999-499570 FLEET MAINTENANCE FUND 0 0 0 0 0 0 50,000 110-9999-499745 POLICE RANGE TRUST FUND 0 20,000 0 0 0 0 0 0 0 0 TOTAL 2,109,707 3,005,523 2,833,039 1,969,742 2,924,436 1,110,429 2,312,499 891,405 876,543 (14,862) 13,585,745 14,976,625 15,950,360 16,688,816 18,219,698 17,877,087 18,365,834 18,367,875 18,573,598 205,723 136
36 10/30/2025
CANNABIS FUND(114)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
114-1910-351100 INVESTMENT EARNINGS 6,116 6,993 6,920 9,215 11,494 3,000 14,701 3,000 3,000 0 114-1910-374200 CANNABIS REVENUE 360,000 360,000 586,432 265,628 285,032 260,000 330,747 260,000 260,000 0 TOTAL REVENUES 366,116 366,993 593,352 274,843 296,526 263,000 345,448 263,000 263,000 0
EXPENDITURES
SALARIES & BENEFITS
114-2140-410000 SALARIES 42,083 65,246 181,587 188,022 183,263 197,203 194,253 200,753 166,765 (33,988) 114-2140-414001 RETIREMENT 6,752 12,467 16,693 27,180 28,270 33,697 32,001 34,733 33,674 (1,059) 114-2140-414002 HEALTH INSURANCE 5,503 9,268 15,935 18,853 8,024 18,151 18,458 19,374 27,535 8,161 114-2140-414003 WORKERS COMPENSATION INS 5,104 7,559 34,502 19,753 17,381 20,699 19,987 21,247 19,835 (1,412) 114-2140-414004 SOCIAL SECURITY/MEDICARE 565 914 806 809 811 908 877 964 2,069 1,105 114-2140-414005 LONG TERM DISABILITY INS. 286 371 156 158 133 133 194 223 441 218 114-2140-414006 STATE UNEMPLOYMENT 447 211 199 163 97 98 140 150 449 299 114-2140-414008 LIFE INSURANCE 29 100 31 99 75 76 75 80 129 49 * SALARIES & BENEFITS 60,769 96,136 249,909 255,037 238,054 270,965 265,985 277,524 250,897 (26,627)
OPERATIONS & MAINTENANCE
114-2140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY
114-2140-441005 MACHINERY & EQUIPMENT 13,107 0 6,688 2,229 0 10,000 0 10,000 10,000 0 13,107 0 6,688 2,229 0 10,000 0 10,000 10,000 0
INTERFUND TRANSFERS
114-2140-499110 TRANSFERS OUT 0 360,000 100,000 100,000 100,000 175,000 100,000 175,000 175,000 0 0 360,000 100,000 100,000 100,000 175,000 100,000 175,000 175,000 0 TOTAL EXPENDITURES 73,876 456,136 356,597 357,266 338,054 455,965 365,985 462,524 435,897 (26,627) REVENUES OVER (UNDER) EXPENDITURES 292,240 (89,143) 236,755 (82,423) (41,528) (192,965) (20,537) (199,524) (172,897) 26,627 FUND BALANCE - BEGINNING 261,911 554,151 465,008 701,763 619,340 577,812 577,812 384,847 557,275 FUND BALANCE - ENDING 554,151 465,008 701,763 619,340 577,812 384,847 557,275 185,323 384,378 137
37 10/30/2025
MEASURE H FUND(115)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
115-1910-320100 SALES & USE TAX 2,164,646 2,497,078 2,816,001 2,830,474 2,730,902 2,675,000 2,765,006 2,754,000 2,754,000 0 115-1910-351100 INVESTMENT EARNINGS 2,122 1,721 1,777 2,673 356 1,200 692 1,200 1,200 0 TOTAL REVENUES 2,166,768 2,498,799 2,817,778 2,833,147 2,731,258 2,676,200 2,765,698 2,755,200 2,755,200 0
EXPENDITURES
115-1910-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
INTERFUND TRANSFERS
115-1910-499110 TRANSFERS OUT 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,676,200 2,755,200 2,844,698 89,498 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,676,200 2,755,200 2,844,698 89,498 TOTAL EXPENDITURES 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,676,200 2,755,200 2,844,698 89,498 REVENUES OVER (UNDER) EXPENDITURES 201,983 382,031 132,258 (597,910) (131,947) 0 89,498 0 (89,498) (89,498) FUND BALANCE - BEGINNING 13,585 215,568 597,599 729,857 131,947 0 0 0 89,498 FUND BALANCE - ENDING 215,568 597,599 729,857 131,947 0 0 89,498 0 0 138
38 10/30/2025
FACILITIES FUND (117)
SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget 117-7430 SWIMMING POOL (40,587) (34,844) (32,675) (52,147) (69,446) (58,875) (51,728) (58,875) (62,375) 117-7440 SENIOR CENTER OPERATIONS (19,323) (23,615) (38,097) (35,497) (31,077) (45,750) (38,747) (48,750) (44,050) 117-7460 COMMUNITY CENTER (8,213) (72,682) (44,010) (12,184) (11,612) (65,388) (41,955) (30,994) (38,247) 117-7470 ANNEX/YOUTH BUILDING/CHURCH (5,971) (458) (3,956) (4,580) (5,406) (7,500) (6,936) (7,500) (7,500) NET (74,094) (131,599) (118,738) (104,408) (117,541) (177,513) (139,366) (146,119) (152,172) GENERAL FUND SUBSIDY 74,094 131,599 118,738 104,408 111,347 183,707 145,560 146,119 152,172 NET 0 0 0 0 (6,194) 6,194 6,194 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 (6,194) (6,194) 0 0
FUND BALANCE - ENDING 0 0 0 0 (6,194) 0 0 0 0
139
39 10/30/2025
FACILITIES (117)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
SWIMMING POOL (7430) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
117-7430-350420 POOL RENTAL 0 0 575 0 610 1,000 1,350 1,000 1,000 0 TOTAL REVENUES 0 0 575 0 610 1,000 1,350 1,000 1,000 0
EXPENDITURES
OPERATIONS & MAINTENANCE
117-7430-420001 ELECTRIC 13,119 12,712 14,850 21,223 19,834 28,000 26,210 24,000 27,000 3,000 117-7430-420002 GAS 3,380 1,396 1,686 216 4,725 2,000 1,272 2,000 2,000 0 117-7430-424001 BUILDINGS MAINTENANCE 90 255 0 1,105 1,982 0 0 2,000 2,000 0 117-7430-424002 EQUIPMENT MAINTENANCE 6,045 2,344 862 1,808 3,734 5,000 3,579 10,000 5,000 (5,000) 117-7430-425003 CONTRACT SERVICES 750 3,571 405 8,465 7,774 3,000 1,080 4,000 4,000 0 117-7430-427002 JANITORIAL 0 3,107 500 0 488 500 0 500 500 0 117-7430-427006 GENERAL SUPPLIES 440 36 979 1,424 678 1,000 617 1,000 1,000 0 117-7430-427007 POOL SUPPLIES 15,238 5,022 12,400 16,031 27,990 18,500 18,445 12,500 18,000 5,500 * OPERATIONS & MAINTENANCE 39,062 28,443 31,682 50,272 67,205 58,000 51,203 56,000 59,500 3,500
CAPITAL OUTLAY
117-7430-441005 MACHINERY AND EQUIPMENT 0 4,876 43 0 976 0 0 2,000 2,000 0 * CAPITAL OUTLAY 0 4,876 43 0 976 0 0 2,000 2,000 0
INTER DEPARTMENTAL CHARGES
117-7430-480001 FACILITY USE CHARGE (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) 0 117-7430-480002 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0 117-7430-480003 FACILITY MAINTENANCE CHARGE 7,150 7,150 7,150 7,500 7,500 7,500 7,500 7,500 7,500 0 117-7430-480004 RISK MANAGEMENT CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGE 1,525 1,525 1,525 1,875 1,875 1,875 1,875 1,875 1,875 0 TOTAL EXPENDITURES 40,587 34,844 33,250 52,147 70,056 59,875 53,078 59,875 63,375 3,500 REVENUES OVER (UNDER) EXPENDITURES (40,587) (34,844) (32,675) (52,147) (69,446) (58,875) (51,728) (58,875) (62,375) (3,500) 140
40 10/30/2025
FACILITIES (117) 2024-25 2025-26 2025-26
Adopted Adopted Proposed
SENIOR CENTER OPERATIONS (7440) 2019-20 2020-21 2020-21 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
117-7440-350306 SENIOR CENTER RENT INCOME 10,299 13,960 7,529 6,128 3,800 5,000 1,972 2,000 2,000 0 TOTAL REVENUES 10,299 13,960 7,529 6,128 3,800 5,000 1,972 2,000 2,000 0
EXPENDITURES
SALARIES & BENEFITS
117-7440-410005 PART-TIME SALARIES 3,188 2,350 1,776 883 507 2,468 542 2,468 2,468 0 117-7440-414001 RETIREMENT 164 0 88 60 31 137 31 137 137 0 117-7440-414002 HEALTH INSURANCE 219 0 160 0 0 0 0 0 0 0 117-7440-414003 WORKERS COMPENSATION INS 255 112 141 70 40 351 43 351 351 0 117-7440-414004 SOCIAL SECURITY/MEDICARE 46 98 28 13 7 36 8 36 36 0 117-7440-414006 STATE UNEMPLOYMENT 50 0 11 7 0 38 0 38 38 0 * SALARIES & BENEFITS 3,922 2,560 2,204 1,033 585 3,030 624 3,030 3,030 0
OPERATIONS & MAINTENANCE
117-7440-420001 ELECTRIC 14,400 13,957 17,999 17,924 18,413 18,000 17,987 18,000 18,000 0 117-7440-424001 BUILDINGS 602 1,064 782 98 1,957 12,000 3,821 12,000 5,000 (7,000) 117-7440-424002 EQUIPMENT 3,393 2,475 6,530 6,881 1,300 3,000 2,924 3,000 3,000 0 117-7440-424004 CELL PHONE 0 0 0 0 0 0 0 0 0 0
117-7440-425003 CONTRACT SERVICES 2,500 6,804 3,128 4,270 2,726 4,000 2,811 4,000 4,000 0 117-7440-425015 LANDSCAPING 7,800 7,800 20,360 14,148 12,019 13,700 16,727 13,700 16,000 2,300 117-7440-427002 JANITORIAL SUPPLIES 2,367 1,692 3,000 5,251 5,857 4,000 3,521 4,000 4,000 0 117-7440-427004 GENERAL SUPPLIES 2,584 113 53 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 33,646 33,905 51,852 48,572 42,272 54,700 47,791 54,700 50,000 (4,700)
CAPITAL OUTLAY
117-7440-441004 IMPROVEMENTS TO BUILDINGS 484 0 0 0 0 1,000 284 1,000 1,000 0 * CAPITAL OUTLAY 484 0 0 0 0 1,000 284 1,000 1,000 0
INTER DEPARTMENTAL CHARGES
117-7440-480001 FACILITY USE CHARGE (19,080) (9,540) (19,080) (19,080) (19,080) (19,080) (19,080) (19,080) (19,080) 0 117-7440-480002 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0 117-7440-480003 FACILITY MAINTENANCE CHARGE 10,450 10,450 10,450 10,900 10,900 10,900 10,900 10,900 10,900 0 117-7440-480006 INFORMATION TECH CHARGE 200 200 200 200 200 200 200 200 200 0 * INTER DEPARTMENTAL CHARGE (8,430) 1,110 (8,430) (7,980) (7,980) (7,980) (7,980) (7,980) (7,980) 0 TOTAL EXPENDITURES 29,622 37,575 45,626 41,625 34,877 50,750 40,719 50,750 46,050 (4,700) REVENUES OVER (UNDER) EXPENDITURES (19,323) (23,615) (38,097) (35,497) (31,077) (45,750) (38,747) (48,750) (44,050) 4,700 141
41 10/30/2025
FACILITIES (117) 2024-25 2025-26 2025-26
Adopted Adopted Proposed
COMMUNITY CENTER (7460) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
117-7460-350305 COMMUNITY CENTER RENT 88,175 6,943 52,597 77,675 80,144 85,000 64,655 85,000 85,000 0 TOTAL REVENUES 88,175 6,943 52,597 77,675 80,144 85,000 64,655 85,000 85,000 0
EXPENDITURES
SALARIES & BENEFITS
117-7460-410000 SALARIES 1,500 3,988 0 0 2,159 30,649 23,491 23,564 24,641 1,077 117-7460-410005 PART-TIME SALARIES 27,672 11,555 11,403 13,645 17,521 17,904 0 0 0 0 117-7460-410007 OVERTIME 162 200 434 1,762 1,035 0 3,608 1,200 3,600 2,400 117-7460-414001 RETIREMENT 318 854 578 1,091 1,424 3,586 2,133 2,180 2,279 99 117-7460-414002 HEALTH INSURANCE 634 2,500 1,436 210 982 9,446 5,902 2,729 3,240 511 117-7460-414003 WORKERS COMPENSATION INS 2,267 1,514 947 1,269 1,646 5,235 2,371 3,243 3,394 151 117-7460-414004 SOCIAL SECURITY/MEDICARE 1,399 151 234 221 295 646 365 331 346 15 117-7460-414006 STATE UNEMPLOYMENT 437 88 149 272 236 336 161 161 161 0 117-7460-414008 LIFE INSURANCE 0 0 0 1 3 26 27 26 26 0
* SALARIES & BENEFITS 34,389 20,850 15,181 18,471 25,301 67,828 38,058 33,434 37,687 4,253
OPERATIONS & MAINTENANCE
117-7460-420001 ELECTRIC 32,738 26,565 29,999 36,175 33,063 30,000 29,952 30,000 35,000 5,000 117-7460-420003 TELEPHONE 3,074 2,302 227 291 335 2,000 61 2,000 0 (2,000) 117-7460-420004 CELL PONE 0 0 0 297 630 1,000 1,007 1,000 1,000 0 117-7460-424001 BUILDING MAINTENANCE 3,257 2,660 2,582 899 2,880 6,500 3,612 6,500 6,500 0 117-7460-424002 EQUIPMENT MAINTENANCE 5,261 1,420 6,071 5,639 3,311 6,500 6,094 6,500 6,500 0 117-7460-425003 CONTRACT SERVICES 6,076 15,459 8,761 5,238 5,073 10,000 3,528 10,000 10,000 0 117-7460-425015 LANDSCAPING 6,000 6,000 28,715 12,916 13,636 18,400 17,893 18,400 18,400 0 117-7460-427002 JANITORIAL SUPPLIES 3,376 2,175 3,000 6,730 4,815 5,000 3,577 5,000 5,000 0 117-7460-427006 GENERAL SUPPLIES 1,357 1,334 911 2,043 1,552 2,000 1,668 2,000 2,000 0 * OPERATIONS & MAINTENANCE 61,139 57,915 80,266 70,228 65,295 81,400 67,392 81,400 84,400 3,000
INTER DEPARTMENTAL CHARGES
117-7460-480002 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0 117-7460-480004 RISK MANAGEMENT CHARGE 503 503 503 503 503 503 503 503 503 0 117-7460-480005 EMPLOYEE LIABILITY CHARGE 157 157 157 157 157 157 157 157 157 0 117-7460-480006 INFORMATION TECH CHARGE 200 200 500 500 500 500 500 500 500 0 117-7460-480007 VEHICLE REPLACEMENT CHARGE 0 0 0 0 0 0 0 0 0 0 860 860 1,160 1,160 1,160 1,160 1,160 1,160 1,160 0
TOTAL EXPENDITURES 96,388 79,625 96,607 89,859 91,756 150,388 106,610 115,994 123,247 7,253 REVENUES OVER (UNDER) EXPENDITURES (8,213) (72,682) (44,010) (12,184) (11,612) (65,388) (41,955) (30,994) (38,247) (7,253) 142
42 10/30/2025
FACILITIES (117) 2024-25 2025-26 2025-26
Adopted Adopted Proposed
YOUTH BUILDING (7470) 2019-20 2020-21 2021-22 2021-22 2023-24 Mid-Year 2024-25 Preliminary Final Account # Acct/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
117-7470-350309 ANNEX / YOUTH BUILDINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0
OPERATIONS & MAINTENANCE
117-7470-420001 ELECTRIC 1,326 458 2,659 4,010 3,085 5,000 4,506 3,500 3,500 0 117-7470-424001 BUILDING MAINTENANCE 4,645 0 1,132 39 2,321 2,300 2,280 3,000 3,000 0 117-7470-425003 CONTRACT SERVICES 0 0 165 531 0 200 150 1,000 1,000 0 117-7470-427002 JANITORIAL SUPPLIES 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 5,971 458 3,956 4,580 5,406 7,500 6,936 7,500 7,500 0
INTER DEPARTMENTAL CHARGES
117-7470-480001 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 5,971 458 3,956 4,580 5,406 7,500 6,936 7,500 7,500 0 REVENUES OVER (UNDER) EXPENDITURES (5,971) (458) (3,956) (4,580) (5,406) (7,500) (6,936) (7,500) (7,500) 0 143
43 10/30/2025
RECREATION ACTIVITY FUND (118)
SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Final 2024-25 Preliminary Final Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment 118-7320 RECREATION PROGRAMS (46,803) (22,419) (62,157) (68,002) (76,294) (104,339) (80,742) (90,595) (73,387) (17,208) 118-7330 SWIMMING PROGRAMS (51,904) (15,044) (60,374) (51,335) (48,291) (70,428) (68,014) (76,954) (69,336) (7,618) 118-7340 SENIOR ACTIVITIES (65,839) (20,403) (75,808) (71,442) (77,640) (91,652) (80,148) (70,107) (80,532) 10,425 118-7380 SKATE PARK CONCESSION (10,851) (2,008) (2,377) 7 1,200 0 300 0 0 0 118-7390 TL DAVIS SPORTS COMPLEX 0 0 (25,331) (60,411) (71,693) (47,442) (24,713) (34,532) (31,465) (3,067) TOTAL (175,397) (59,874) (226,047) (251,183) (272,718) (313,861) (253,317) (272,188) (254,720) (17,468) GENERAL FUND SUBSIDY 175,397 59,874 226,047 251,183 272,718 313,861 253,317 272,188 254,720 (17,468) NET 0 0 0 0 0 0 0 0 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 0 0 0 0
144
44 10/30/2025
RECREATION ACTIVITY FUND (118)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
RECREATION PROGRAMS ADMIN. (7320) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
118-7320-361100 FEDERAL FUNDS - COVID 19 0 31,513 250 0 0 0 0 0 0 0 118-7320-373401 MISC. RECREATION PROGRAM 0 0 0 0 5,650 5,000 7,720 7,000 7,000 0 TOTAL REVENUES 0 31,513 250 0 5,650 5,000 7,720 7,000 7,000 0
EXPENDITURES
SALARIES & BENEFITS
118-7320-410000 SALARIES 29,996 36,031 41,968 46,552 53,890 61,694 48,691 52,271 32,471 (19,800) 118-7320-410005 PART-TIME SALARIES 0 0 0 0 0 1,544 0 9,353 0 9,353 118-7320-410007 OVERTIME SALARIES 0 0 0 0 0 0 182 0 0 0 118-7320-414001 RETIREMENT 1,744 1,975 2,337 3,222 3,030 4,531 3,136 3,397 2,110 (1,287) 118-7320-414002 HEALTH INSURANCE 5,926 6,129 5,949 5,903 6,480 11,016 6,854 10,342 6,249 (4,093) 118-7320-414003 WORKERS COMPENSATION INS 1,210 1,447 1,688 1,749 1,915 2,696 1,968 2,940 1,729 (1,211) 118-7320-414004 SOCIAL SECURITY/MEDICARE 418 543 668 689 750 1,000 804 748 597 (151) 118-7320-414005 LONG TERM DISABILITY INS. 0 35 158 101 154 153 131 0 0 0 118-7320-414006 STATE UNEMPLOYMENT 217 200 161 130 112 190 393 289 290 1 118-7320-414007 DEFERED COMPENSATION 0 0 0 0 478 717 483 325 325 0 118-7320-414008 LIFE INSURANCE 31 48 99 88 87 105 68 46 26 (20) * SALARIES & BENEFITS 39,542 46,408 53,028 58,434 66,896 82,102 64,254 70,358 53,150 #REF! (17,208)
OPERATIONS & MAINTENANCE
118-7320-416005 MEMBERSHIPS 260 60 230 415 415 500 245 500 500 0 118-7320-420004 CELL PHONES 788 431 289 481 268 800 273 800 800 0 118-7320-425003 CONTRACT SERVICES 502 735 0 2,084 695 8,750 7,985 8,750 8,750 0 118-7320-425012 SOFTWARE 0 0 0 0 0 5,000 4,800 5,000 5,000 0 118-7320-425019 BANK/CC SERVICE CHARGES 1,238 1,342 1,743 1,922 2,423 2,000 2,780 2,000 2,000 0 118-7320-427001 OFFICE SUPPLIES 113 258 550 529 276 650 584 650 650 0 118-7320-427006 GENERAL SUPPLIES 1,004 621 1,726 1,593 5,460 4,000 2,576 4,000 4,000 0 118-7320-427022 FUEL & OIL 103 0 207 0 800 0 713 800 800 0 118-7320-429000 POSTAGE 88 0 12 46 500 88 500 15 500 0
* OPERATIONS & MAINTENANCE 3,322 3,486 5,492 5,681 11,014 23,000 19,971 23,000 23,000 0
INTER DEPARTMENTAL CHARGES
118-7320-480004 RISK MANAGEMENT CHARGE 3,887 3,887 3,887 3,887 3,887 3,887 3,887 3,887 3,887 0 118-7320-480002 FACILITY ADMIN CHARGE 0 0 0 0 0 0 0 0 0 0 118-7320-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 118-7320-480009 FLEET MAINTENANCE CHARGE 52 151 0 0 147 350 350 350 350 0 * INTER DEPARTMENTAL CHARGE 3,939 4,038 3,887 3,887 4,034 4,237 4,237 4,237 4,237 0 TOTAL EXPENDITURES 46,803 53,932 62,407 68,002 81,944 109,339 88,462 97,595 80,387 (17,208) REVENUES OVER (UNDER) EXPENDITURES (46,803) (22,419) (62,157) (68,002) (76,294) (104,339) (80,742) (90,595) (73,387) 17,208 145
45 10/30/2025
RECREATION ACTIVITY FUND (118) 2025-26 2025-26 2025-26
Proposed Proposed Proposed
SWIMMING PROGRAMS (7330) 2019-20 2020-21 2021-22 2022-23 2023-24 Final 2024-25 Final Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
118-7330-373500 ADMISSIONS 6,896 3,515 8,014 15,782 9,268 11,810 6,500 11,000 700 10,300 118-7330-373501 CONCESSIONS 3,077 2,802 6,581 6,976 10,534 4,000 6,984 4,000 6,000 2,000 118-7330-373502 SWIMMING LESSONS 2,050 23,343 13,793 25,822 22,282 23,000 24,515 23,000 24,000 1,000 118-7330-373509 OID 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 12,023 29,660 28,388 42,066 48,598 33,500 43,309 27,700 41,000 13,300
EXPENDITURES
SALARIES & BENEFITS
118-7330-410000 SALARIES 0 0 0 1,171 5,512 8,885 2,878 9,900 0 (9,900) 118-7330-410005 PART-TIME SALARIES 45,977 28,920 65,689 68,054 64,771 68,000 79,050 68,000 80,000 12,000 118-7330-410013 CONTRACT EMPL. SALARIES 0 0 0 0 0 0 0 0 0 0 118-7330-414001 RETIREMENT 0 0 0 89 340 562 172 643 200 (443) 118-7330-414002 HEALTH INSURANCE 0 0 0 271 1,285 1,944 595 2,253 600 (1,653) 118-7330-414003 WORKERS COMPENSATION INS 3,963 1,280 2,825 4,021 4,613 3,006 5,878 3,448 6,000 2,552 118-7330-414004 SOCIAL SECURITY/MEDICARE 3,482 2,212 5,025 5,209 5,033 5,175 6,088 5,800 6,100 300 118-7330-414006 STATE UNEMPLOYMENT 2,816 1,648 3,431 2,859 2,275 3,334 2,998 1,674 3,000 1,326 118-7330-414007 DEFERED COMPENSATION 0 0 0 0 54 89 26 0 0 0 118-7330-414008 LIFE INSURANCE 0 0 0 1 5 8 2 11 11 0
* SALARIES & BENEFITS 56,238 34,060 76,970 81,675 83,888 91,003 97,687 91,729 95,911 14,082
OPERATIONS & MAINTENANCE
118-7330-416002 TRAINING 20 995 121 0 1,615 1,000 1,005 1,000 1,000 0 118-7330-420003 TELEPHONE 162 188 172 199 219 300 216 300 300 0 118-7330-427006 GENERAL SUPPLIES 835 1,595 2,979 2,007 992 3,000 2,554 3,000 3,000 0 118-7330-427008 CONCESSION SUPPLIES 1,047 2,241 2,895 3,895 4,550 3,000 4,236 3,000 4,500 1,500 * OPERATIONS & MAINTENANCE 2,064 5,019 6,167 6,101 7,376 7,300 8,011 7,300 8,800 1,500
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 0 TOTAL EXPENDITURES 63,927 44,704 88,762 93,401 96,889 103,928 111,323 104,654 110,336 15,582 REVENUES OVER (UNDER) EXPENDITURES (51,904) (15,044) (60,374) (51,335) (48,291) (70,428) (68,014) (76,954) (69,336) (2,282) 146
46 10/30/2025
RECREATION ACTIVITY FUND (118) 2025-26 2025-26 2025-26
Proposed Proposed Proposed
SENIOR ACTIVITIES (7340) 2019-20 2020-21 2021-22 2022-23 2023-24 Final 2024-25 Final Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
118-7340-373401 FEE REVENUE 8,721 1,857 7,010 11,548 15,616 10,000 12,608 10,000 10,000 0 118-7340-373402 NEWSLETTER 0 0 0 0 0 0 0 0 0 0
118-7340-361100 FEDERAL FUNDS - COVID 19 0 32,123 0 0 0 0 0 0 0 0 118-7340-373427 MONTHLY DINNERS 0 0 0 0 0 0 0 0 0
118-7240-374120 MISCELLANEOUS 1,030 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 9,751 33,980 7,010 11,548 15,616 10,000 12,608 10,000 10,000 0
EXPENDITURES
SALARIES & BENEFITS
118-7340-410000 SALARIES 29,995 33,015 41,156 40,671 47,779 50,962 48,872 32,471 32,471 0 118-7340-410005 PART-TIME SALARIES 0 0 0 0 0 0 0 0 9,353 9,353 118-7340-414001 RETIREMENT 1,744 1,803 2,291 3,222 3,029 3,221 3,135 2,111 2,111 0 118-7340-414002 HEALTH INSURANCE 5,925 5,676 5,857 5,902 6,480 6,480 6,853 5,835 6,249 414 118-7340-414003 WORKERS COMPENSATION INS 1,210 1,325 1,654 1,749 1,915 2,043 1,968 1,337 1,730 393 118-7340-414004 SOCIAL SECURITY/MEDICARE 418 500 571 604 661 705 686 461 597 136 118-7340-414005 LONG TERM DISABILITY INS. 0 23 152 100 153 153 131 0 0 0 118-7340-414006 STATE UNEMPLOYMENT 217 200 161 129 112 112 322 161 290 129 118-7340-414007 DEFERED COMPENSATION 0 0 0 0 477 510 482 325 325 0 118-7340-414008 LIFE INSURANCE 31 39 97 87 86 86 67 26 26 0 * SALARIES & BENEFITS 39,540 42,581 51,939 52,464 60,692 64,272 62,516 42,727 53,152 10,425
OPERATIONS & MAINTENANCE
118-7340-420003 TELEPHONE 680 577 297 291 519 700 617 700 700 0 118-7340-425003 CONTRACT SERVICES 13,828 938 7,031 8,576 10,791 14,000 8,963 14,000 14,000 0 118-7340-425014 NEWSLETTER 1,825 0 2,476 1,051 312 1,300 0 1,300 1,300 0 118-7340-427001 OFFICE SUPPLIES 434 162 868 469 355 1,000 1,065 1,000 1,000 0 118-7340-427006 GENERAL SUPPLIES 203 367 704 242 752 500 215 500 500 0 118-7340-427028 CLASS/ACTIVITIES COSTS 0 218 423 517 455 500 0 500 500 0 118-7340-423106 118-7340-427030 EXCURSION COSTS 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 16,970 2,262 11,799 11,146 13,184 18,000 10,860 18,000 18,000 0
INTER DEPARTMENTAL CHARGES
118-7340-480001 FACILITY USE CHARGE 19,080 9,540 19,080 19,080 19,080 19,080 19,080 19,080 19,080 0 118-7340-480002 FACILITY ADMIN CHARGE 0 0 0 0 0 0 0 0 0 0 118-7340-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 118-7340-480006 INFORMATION TECH CHARGE 0 0 0 300 300 300 300 300 300 0 118-7340-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 19,080 9,540 19,080 19,380 19,380 19,380 19,380 19,380 19,380 0 TOTAL EXPENDITURES 75,590 54,383 82,818 82,990 93,256 101,652 92,756 80,107 90,532 10,425 REVENUES OVER (UNDER) EXPENDITURES (65,839) (20,403) (75,808) (71,442) (77,640) (91,652) (80,148) (70,107) (80,532) (10,425) 147
47 10/30/2025
RECREATION ACTIVITY FUND (118) 2025-26 2025-26 2025-26
Proposed Proposed Proposed
SKATE PARK CONCESSIONS (7380) 2019-20 2020-21 2021-22 2022-23 2023-24 Final 2024-25 Final Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
118-7380-373501 CONCESSIONS 1,362 925 0 12 1,200 0 300 2,400 0 (2,400) TOTAL REVENUES 1,362 925 0 12 1,200 0 300 2,400 0 (2,400)
EXPENDITURES
SALARIES & BENEFITS
118-7380-410005 PART-TIME SALARIES 3,180 1,066 399 4 0 0 0 0 0 0 118-7380-414003 WORKERS COMPENSATION INS 293 86 32 0 0 0 0 0 0 0 118-7380-414004 SOCIAL SECURITY/MEDICARE 278 82 31 1 0 0 0 0 0 0 118-7380-414006 STATE UNEMPLOYMENT 232 61 21 0 0 0 0 0 0 0 * SALARIES & BENEFITS 3,983 1,295 483 5 0 0 0 0 0 0
OPERATIONS & MAINTENANCE
118-7380-427006 GENERAL SUPPLIES 767 471 49 0 0 0 0 0 0 0 118-7380-427008 CONCESSION SUPPLIES 908 1,167 1,327 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 1,675 1,638 1,376 0 0 0 0 0 0 0
CAPITAL OUTLAY
118-7380-441005 MACHINERY AND EQUIPMENT 6,555 0 518 0 0 0 0 0 0 0 * CAPITAL OUTLAY 6,555 0 518 0 0 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
118-7380-480001 FACILITY USE CHARGE 0 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 12,213 2,933 2,377 5 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES (10,851) (2,008) (2,377) 7 1,200 0 300 2,400 0 (2,400) 148
48 10/30/2025
RECREATION ACTIVITY FUND (118) 2025-26 2025-26 2025-26
Proposed Proposed Proposed
TL DAVIS SPORTS COMPLEX MANAGEMENT (7390)2019-20 2020-21 2021-22 2022-23 2023-24 Final 2024-25 Final Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
118-7390-374120 MISCELLANEOUS 0 0 0 16,599 8,576 18,000 18,647 18,000 18,000 0 TOTAL REVENUES 0 0 0 16,599 8,576 18,000 18,647 18,000 18,000 0
EXPENDITURES
SALARIES & BENEFITS
118-7390-410000 SALARIES 0 0 11,515 47,134 49,611 29,616 25,903 19,800 18,940 (860) 118-7390-410007 OVERTIME SALARIES 0 0 0 133 624 500 166 0 0 0 118-7390-414001 RETIREMENT 0 0 638 3,483 3,087 1,872 1,555 1,287 1,231 (56) 118-7390-414002 HEALTH INSURANCE 0 0 3,121 11,534 11,675 6,480 5,387 4,506 1,296 (3,210) 118-7390-414003 WORKERS COMPENSATION INS 0 0 474 1,946 2,028 1,219 991 1,603 2,635 1,032 118-7390-414004 SOCIAL SECURITY/MEDICARE 0 0 164 672 714 421 371 287 269 (18) 118-7390-414005 LONG TERM DISABILITY INS. 0 0 0 0 0 0 0 0 95 95 118-7390-414006 STATE UNEMPLOYMENT 0 0 322 259 202 112 0 128 64 (64) 118-7390-414007 DEFERED COMPENSATION 0 0 0 0 487 296 239 0 0 0 118-7390-414008 LIFE INSURANCE 0 0 17 52 47 26 22 21 35 14 * SALARIES & BENEFITS 0 0 16,251 65,213 68,475 40,542 34,634 27,632 24,565 (3,067)
OPERATIONS & MAINTENANCE
118-7390-420004 CELL PHONE 0 0 0 470 502 1,000 504 1,000 1,000 0 118-7390-424002 EQUIPMENT MAINTENANCE 0 0 2,387 1,467 654 4,000 1,520 4,000 4,000 0 118-7390-425003 CONTRACT SERVICES 0 0 652 7,860 7,983 8,500 1,562 8,500 8,500 0 118-7390-427002 JANITORIAL SUPPLIES 0 0 3,000 0 538 5,400 3,087 5,400 5,400 0 118-7390-427006 GENERAL SUPPLIES 0 0 1,041 0 117 4,000 53 4,000 4,000 0 * OPERATIONS & MAINTENANCE 0 0 7,080 9,797 9,794 22,900 6,726 22,900 22,900 0
CAPITAL OUTLAY
118-7390-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
118-7390-480003 FACILITY MAINTENANCE CHARGE 0 0 2,000 2,000 2,000 2,000 2,000 2,000 2,000 0 TOTAL EXPENDITURES 0 0 25,331 77,010 80,269 65,442 43,360 52,532 49,465 (3,067) REVENUES OVER (UNDER) EXPENDITURES 0 0 (25,331) (60,411) (71,693) (47,442) (24,713) (34,532) (31,465) 3,067 149
49 10/30/2025
ENGINEERING & PW - ADMINISTRATION FUND (119)
SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES - ENGINEERING
119-4110-330800 ENCROACHMENT PERMIT 49,350 113,408 37,731 26,742 20,216 20,000 32,915 25,000 25,000 0 119-4110-361100 FEDERAL GRANT - COVID 19 0 746 0 0 0 0 0 0 0 0 119-4110-372620 ENGINEERING FEES, INSPECT 4,832 9,643 4,176 12,490 3,673 5,000 4,688 5,000 5,000 0 119-4110-372700 DEVELOPMENT SERVICE CHARG 0 0 0 0 0 2,500 0 2,500 2,500 0 119-4110-374120 MISCELLANEOUS 0 2,970 0 0 0 3,000 7,100 3,000 3,000 0 TOTAL REVENUES 54,182 126,767 41,907 39,232 23,889 30,500 44,703 35,500 35,500 0
EXPENDITURES
119-4110 PUBLIC WORKS ADMIN/ENGINEERING 185,452 163,766 179,337 172,562 172,939 188,859 173,225 192,675 193,622 947 REVENUES OVER (UNDER) EXPENDITURES (131,270) (36,999) (137,430) (133,330) (149,050) (158,359) (128,522) (157,175) (158,122) (947) 119-4110-399110 GENERAL FUND SUBSIDY 131,270 36,999 137,430 133,330 149,050 158,359 128,522 157,175 158,122 947 NET 0 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
150
50 10/30/2025
ENGINEERING & PW - ADMINISTRATION FUND (119) 2024-25 2025-26 2025-26 Adopted Adopted Proposed
P.W. ADMIN/ENGINEERING 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
119-4110-410000 SALARIES 62,179 67,244 67,647 70,229 68,532 72,447 65,031 73,578 73,578 0 119-4110-410007 OVERTIME SALARIES 825 608 1,275 83 0 1,500 0 1,500 1,500 0 119-4110-414001 RETIREMENT 13,809 17,772 19,850 21,873 19,851 22,912 18,385 24,813 25,488 675 119-4110-414002 HEALTH INSURANCE 6,781 6,493 6,521 7,644 8,405 8,183 7,092 8,033 8,281 248 119-4110-414003 WORKERS COMPENSATION INS 6,243 5,596 2,741 2,913 4,772 2,929 3,798 3,918 3,907 (11) 119-4110-414004 SOCIAL SECURITY/MEDICARE 864 959 972 984 959 1,011 905 1,024 1,020 (4) 119-4110-414005 LONG TERM DISABILITY INS. 189 61 78 50 77 77 173 195 195 0 119-4110-414006 STATE UNEMPLOYMENT 239 219 177 143 123 123 177 177 177 0 119-4110-414007 DEFERED COMPENSATION 0 0 0 0 195 240 108 0 0 0 119-4110-414008 LIFE INSURANCE 190 191 191 87 137 160 154 160 199 39 * SALARIES & BENEFITS 91,319 99,143 99,452 104,006 103,051 109,582 95,823 113,398 114,345 #REF!947
OPERATIONS & MAINTENANCE
119-4110-416002 TRAINING 2,886 0 0 322 0 1,800 475 1,800 1,800 0 119-4110-416005 MEMBERSHIPS 200 200 245 100 0 200 117 200 200 0 119-4110-420001 ELECTRIC 6,474 7,341 8,037 7,315 7,000 7,000 7,203 7,000 7,000 0 119-4110-420002 GAS 354 572 898 696 590 1,000 600 1,000 1,000 0 119-4110-420004 CELL PHONES 687 974 992 1,001 812 750 880 750 750 0 119-4110-423000 LEASES 1,924 2,505 2,595 2,352 2,371 6,000 3,276 6,000 6,000 0 119-4110-424001 BUILDINGS MAINTENANCE 1,268 0 0 551 535 1,000 45 1,000 1,000 0 119-4110-425003 CONTRACT SERVICES 49,647 22,271 38,868 27,889 32,410 32,075 35,532 32,075 32,075 0 119-4110-427001 OFFICE SUPPLIES 956 7,221 972 1,618 1,174 700 951 700 700 0 119-4110-427006 GENERAL SUPPLIES 8,653 743 1,920 1,322 502 745 712 745 745 0 119-4110-427022 FUEL & OIL 1,117 1,290 1,516 1,943 1,820 680 471 680 680 0 119-4110-429000 POSTAGE 961 764 1,409 461 184 500 313 500 500 0 * OPERATIONS & MAINTENANCE 75,127 43,881 57,452 45,570 47,398 52,450 50,575 52,450 52,450 0
INTER DEPARTMENTAL CHARGES
119-4110-480003 FACILITY MAINTENANCE CHARGE 7,720 7,720 8,500 9,000 9,000 9,000 9,000 9,000 9,000 0 119-4110-480004 RISK MANAGEMENT CHARGE 5,927 5,927 5,927 5,927 5,927 5,927 5,927 5,927 5,927 0 119-4110-480006 INFORMATION TECH CHARGE 5,000 5,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 0 119-4110-480009 FLEET MAINTENANCE CHARGE 359 2,095 1,006 1,059 563 4,900 4,900 4,900 4,900 0 * INTER DEPARTMENTAL CHARGES 19,006 20,742 22,433 22,986 22,490 26,827 26,827 26,827 26,827 0 TOTAL 185,452 163,766 179,337 172,562 172,939 188,859 173,225 192,675 193,622 947 151
51 10/30/2025
DEVELOPMENT SERVICES FUND (120)
SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2025-26 2025-26
Adopted Adopted Proposed
COMMUNITY DEVELOPMENT 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment 120-3110-330300 CONSTRUCTION PERMITS 180,590 425,416 282,250 397,979 407,224 280,000 302,386 280,000 280,000 0 120-3110-330400 HOME OCCUPATION PERMIT 6,365 6,745 6,175 4,750 4,655 6,000 5,700 6,000 6,000 0 120-3110-330600 SIGN PERMIT FEE 2,590 1,959 1,845 1,080 2,422 1,500 1,880 1,500 1,500 0 120-1910-351100 INVESTMENT EARNINGS 6,467 5,276 3,729 7,827 10,976 2,500 10,951 2,500 5,000 2,500 120-1910-351101 UNREALIZED GAIN (LOSSES) 1,825 2,052 (28,430) (11,690) 13,415 1,000 19,789 1,000 1,000 0 120-3110-361100 FEDERAL GRANT - COVID 19 0 4,891 0 0 0 0 0 0 0 0 120-3110-362410 STATE GRANT 0 0 0 0 0 28,020 0 28,020 28,020 0 120-3110-371420 ELECTRONIC RECORDS FEE 1,078 1,512 2,394 858 501 1,000 264 1,000 1,000 0 120-3110-372300 SALE MAPS, PUBLICATIONS 7 125 0 4,085 4,067 1,000 3,754 1,000 1,000 0 120-3110-372400 OTHER FILINGS, CERTIFICATES 0 100 0 0 0 0 0 0 0 0 120-3110-372600 DEVELOPMENT SERVICE CHARGE 1,838 0 0 2,790 359 0 6,010 0 0 0 120-3110-372625 CODE ENFORCEMENT 5,715 26,487 2,666 7,734 44,884 26,000 2,669 0 0 0 120-3110-372800 PLANNING & ZONING FEES 39,958 61,880 68,380 24,265 6,335 26,000 10,415 26,000 26,000 0 120-3110-372810 PLAN AND ENERGY CHECK FEE 61,120 102,200 104,014 107,728 116,761 100,000 55,822 100,000 100,000 0 120-3110-374140 OAKDALE FIRE DISTRICT 8,160 8,160 8,160 0 0 0 0 0 0 0 120-3110-375100 FIRE INSPECTIONS 4,844 16,201 6,586 7,814 17,154 8,000 13,042 8,000 8,000 0 120-3110-375110 FIRE PLAN CHECK 6,323 7,244 8,864 4,776 1,798 5,600 3,273 5,600 5,600 0 120-3110-375120 FIRE FLOW 0 0 0 426 710 1,000 284 1,000 1,000 0 TOTAL REVENUES 326,880 670,248 466,633 560,422 631,261 487,620 436,239 461,620 464,120 2,500
COMMUNITY DEVELOPMENT
PLANNING 288,436 284,210 304,853 271,368 285,633 319,135 328,416 325,545 327,217 1,672 CODE ENFORCEMENT 0 0 60,816 69,169 84,445 84,922 75,513 0 0 0 BUILDING INSPECTION 352,390 396,089 386,788 339,705 327,504 388,065 297,410 401,998 398,432 (3,566) 640,826 680,299 752,457 680,243 697,582 792,122 701,339 727,543 725,649 (1,894)
REVENUES OVER (UNDER) EXPENDITURES
(313,946) (10,051) (285,824) (119,821) (66,321) (304,502) (265,100) (265,923) (261,529) 4,394
GENERAL FUND SUBSIDY
313,946 10,051 285,824 119,821 66,321 304,502 265,100 265,923 261,529 (4,394) NET
0 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
152
52 10/30/2025
DEVELOPMENT SERVICES FUND (120) 2024-25 2025-26 2025-26 Adopted Adopted Proposed
PLANNING (3110) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
120-3110-410000 SALARIES 86,884 93,061 78,949 87,692 74,053 102,747 102,580 104,071 104,071 0 120-3110-410013 CONTRACT EMPLOYEE SALARY 67,770 61,074 91,643 61,824 80,178 75,000 78,222 75,000 75,000 0 120-3110-414001 RETIREMENT 25,264 32,568 36,690 39,931 37,624 41,663 36,833 49,444 50,872 1,428 120-3110-414002 HEALTH INSURANCE 8,632 8,373 7,061 10,510 12,831 13,418 11,806 10,166 10,424 258 120-3110-414003 WORKERS COMPENSATION INS 7,113 6,441 3,120 3,474 2,805 4,026 4,022 4,225 4,214 (11) 120-3110-414004 SOCIAL SECURITY/MEDICARE 1,175 1,302 1,136 1,208 994 1,390 1,415 1,458 1,455 (3) 120-3110-414005 LONG TERM DISABILITY INS. 518 186 148 122 230 230 395 434 434 0 120-3110-414006 STATE UNEMPLOYMENT 311 275 233 501 168 168 242 241 241 0 120-3110-414007 DEFERED COMPENSATION 0 0 0 0 267 543 537 556 556 0 120-3110-414008 LIFE INSURANCE 281 272 241 165 208 230 231 230 230 0 * SALARIES & BENEFITS 197,948 203,552 219,221 205,427 209,358 239,415 236,283 245,825 247,497 1,672
OPERATIONS & MAINTENANCE
120-3110-415000 LIABILITY INSURANCE 12,137 16,394 23,756 17,952 26,225 23,000 21,943 23,000 23,000 0 120-3110-416002 TRAINING 800 0 135 307 0 2,600 2,555 2,600 2,600 0 120-3110-420001 ELECTRIC 5,211 6,218 6,447 6,287 8,000 8,000 6,390 8,000 8,000 0 120-3110-420003 TELEPHONE 0 0 0 0 472 0 3,191 0 0 0
120-3110-423000 LEASES 3,418 2,505 2,595 2,352 2,371 3,500 13,705 3,500 3,500 0 120-3110-425003 CONTRACT SERVICES 41,911 26,264 18,907 6,388 6,026 7,500 149 7,500 7,500 0 120-3110-425011 ADVERTISING 298 1,621 1,685 1,904 894 1,500 16,076 1,500 1,500 0 120-3110-425019 BANK/CC SERVICE CHARGES 3,230 4,792 4,792 4,894 5,877 4,000 706 4,000 4,000 0 120-3110-427001 OFFICE SUPPLIES 747 407 682 0 937 630 561 500 500 0 120-3110-427006 GENERAL SUPPLIES 797 724 429 0 353 585 0 585 585 0 120-3110-427022 FUEL & OIL 141 287 306 447 399 950 102 950 950 0 120-3110-429000 POSTAGE 1,394 997 2,925 1,889 1,281 2,370 1,670 2,500 2,500 0 * OPERATIONS & MAINTENANCE 70,084 60,209 62,659 42,420 52,835 54,635 67,048 54,635 54,635 0
INTER DEPARTMENTAL CHARGES
120-3110-480003 FACILITY MAINTENANCE CHARGE 7,720 7,720 8,500 9,000 9,000 9,000 9,000 9,000 9,000 0 120-3110-480004 RISK MANAGEMENT CHARGE 7,385 7,385 7,385 7,385 7,385 7,385 7,385 7,385 7,385 0 120-3110-480006 INFORMATION TECH CHARGE 5,000 5,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 0 120-3110-480009 FLEET MAINTENANCE CHARGE 299 344 88 136 55 1,700 1,700 1,700 1,700 0 * INTER DEPARTMENTAL CHARGES 20,404 20,449 22,973 23,521 23,440 25,085 25,085 25,085 25,085 0 TOTAL 288,436 284,210 304,853 271,368 285,633 319,135 328,416 325,545 327,217 1,672 153
53 10/30/2025
DEVELOPMENT SERVICES FUND (120) 2024-25 2025-26 2025-26 CODE ENFORCEMENT (3120) Adopted Adopted Proposed
(This division moved to 100-2150) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
120-3120-410000 SALARIES 0 0 31,324 33,504 36,973 40,950 39,748 0 0 0 120-3120-410007 OVERTIME SALARIES 0 0 94 573 493 0 588 0 0 0 120-3120-414001 RETIREMENT 0 0 2,386 3,184 3,398 3,772 3,662 0 0 0 120-3120-414002 HEALTH INSURANCE 0 0 8,238 8,680 9,290 9,543 9,836 0 0 0 120-3120-414003 WORKERS COMPENSATION INS 0 0 1,146 1,253 1,391 1,523 1,486 0 0 0 120-3120-414004 SOCIAL SECURITY/MEDICARE 0 0 395 433 480 526 513 0 0 0 120-3120-414006 STATE UNEMPLOYMENT 0 0 220 130 112 112 161 0 0 0 120-3120-414007 DEFERED COMPENSATION 0 0 0 0 370 410 391 0 0 0 120-3120-414008 LIFE INSURANCE 0 0 77 27 26 26 26 0 0 0 #REF! * SALARIES & BENEFITS 0 0 43,880 47,784 52,533 56,862 56,411 0 0 0
OPERATIONS & MAINTENANCE
120-3120-416002 TRAINING 0 0 67 640 2,000 1,500 1,337 0 0 0 120-3120-420004 CELL PHONES & PAGERS 0 0 0 0 210 350 252 0 0 0 120-3120-425003 CONTRACT SERVICES 0 0 16,869 19,608 20,162 15,000 12,505 0 0 0 120-3120-425012 SOFTWARE 0 0 0 0 9,352 6,510 1,882 0 0 0 120-3120-427006 GENERAL SUPPLIES 0 0 0 554 9 1,000 664 0 0 0 120-3120-427022 FUEL & OIL 0 0 0 0 0 1,000 415 0 0 0
120-3120-429000 POSTAGE 0 0 0 0 43 1,000 347 0 0 0
* OPERATIONS & MAINTENANCE 0 0 16,936 20,802 31,776 26,360 17,402 0 0 0
INTER DEPARTMENTAL CHARGES
120-3120-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 120-3120-480009 FLEET MAINTENANCE CHARGE 0 0 0 583 136 1,700 1,700 0 0 0 * INTER DEPARTMENTAL CHARGES 0 0 0 583 136 1,700 1,700 0 0 0 TOTAL 0 0 60,816 69,169 84,445 84,922 75,513 0 0 0
154
54 10/30/2025
DEVELOPMENT SERVICES FUND (120) 2024-25 2025-26 2025-26 Adopted Adopted Proposed
BUILDING INSPECTIONS (3130) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
120-3130-410000 SALARIES 168,507 174,323 156,978 76,819 65,768 63,290 64,224 69,619 69,619 0 120-3130-410007 OVERTIME SALARIES 887 1,336 0 81 0 2,000 0 2,000 2,000 0 120-3130-410013 CONTRACT EMPLOYEE SALARY 0 0 0 40,240 49,084 100,000 63,369 100,000 100,000 0 120-3130-414001 RETIREMENT 43,623 57,230 67,344 64,857 60,137 70,154 55,664 77,122 79,556 2,434 120-3130-414002 HEALTH INSURANCE 33,292 32,766 28,503 13,770 12,960 12,960 9,471 6,480 6,480 0 120-3130-414003 WORKERS COMPENSATION INS 6,443 6,451 5,791 2,928 2,455 2,605 2,646 2,868 2,868 0 120-3130-414004 SOCIAL SECURITY/MEDICARE 2,250 2,399 2,134 1,152 936 900 913 990 990 0 120-3130-414006 LONG TERM DISABILITY INS. 0 0 167 29 0 0 322 0 0 0 120-3130-414006 STATE UNEMPLOYMENT 1,085 1,053 586 259 224 224 498 322 322 0 120-3130-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 6,665 665 (6,000) 120-3130-414008 LIFE INSURANCE 155 146 160 82 52 52 52 52 52 0 * SALARIES & BENEFITS 256,242 275,704 261,663 200,217 191,616 252,185 197,159 266,118 262,552 (3,566)
OPERATIONS & MAINTENANCE
120-3130-416002 TRAINING 1,656 99 800 150 250 1,500 629 1,500 1,500 0 120-3130-416005 MEMBERSHIPS 50 145 100 0 0 720 50 720 720 0 120-3130-420004 CELL PHONES & PAGERS 1,136 818 862 1,588 324 1,400 263 1,400 1,400 0 120-3130-425003 CONTRACT SERVICES 89,209 116,099 119,886 134,718 110,652 105,000 89,750 105,000 105,000 0 120-3130-425012 SOFTWARE 0 0 0 0 24,184 21,510 7,492 21,510 21,510 0 120-3130-425016 UNIFORM/LAUNDRY SERVICE 790 618 624 151 87 1,000 120 1,000 1,000 0 120-3130-427006 GENERAL SUPPLIES 472 547 942 1,873 146 2,500 772 2,500 2,500 0 120-3130-427022 FUEL & OIL 1,218 953 1,481 948 0 1,500 425 1,500 1,500 0 * OPERATIONS & MAINTENANCE 94,531 119,279 124,695 139,428 135,643 135,130 99,501 135,130 135,130 0
INTER DEPARTMENTAL CHARGES
120-3130-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 120-3130-480009 FLEET MAINTENANCE CHARGE 1,617 1,106 430 60 245 750 750 750 750 0 * INTER DEPARTMENTAL CHARGES 1,617 1,106 430 60 245 750 750 750 750 0 TOTAL 352,390 396,089 386,788 339,705 327,504 388,065 297,410 401,998 398,432 (3,566) 155
55 10/30/2025
SUPPLEMENTAL LAW ENFORCEMENT (203)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
203-2110-362410 STATE GRANT 187,739 109,638 176,583 146,347 186,159 200,000 194,663 200,000 200,000 0 203-1910-351100 INVESTMENT EARNINGS 2,656 2,953 2,744 2,434 2,864 1,800 3,927 1,800 1,800 0 203-1910-351101 UNREALIZED GAIN (LOSSES) 4,784 (2,543) (12,478) 5,389 981 1,000 3,250 1,000 1,000 0 TOTAL REVENUES 195,179 110,048 166,849 154,170 190,004 202,800 201,840 202,800 202,800 0
EXPENDITURES
203-2110-425003 CONTRACT SERVICES 0 2,750 0 0 0 2,000 0 2,000 2,000 0
CAPITAL OUTLAY
203-2110-441005 MACHINERY & EQUIPMENT 5,496 24,052 90,479 60,313 57,884 60,000 27,912 40,000 40,000 0 203-2110-441006 COMPUTER & RELATED EQUIP 0 0 0 0 4,807 40,000 0 20,000 20,000 0 203-2110-441008 RADIO EQUIPMENT 0 0 0 0 0 0 0 0 0 0
203-2110-441009 VEHICLES 0 3,993 1,350 182,366 124,811 124,000 109,781 100,000 100,000 0 * CAPITAL OUTLAY 5,496 28,045 91,829 242,679 187,502 224,000 137,693 160,000 160,000 0
INTERFUND TRANSFERS
203-2110-499-110TRANSFERS OUT 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 0 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 0 TOTAL EXPENDITURES 55,488 80,795 141,829 292,679 237,502 276,000 187,693 212,000 212,000 0 REVENUES OVER (UNDER) EXPENDITURES 139,691 29,253 25,020 (138,509) (47,498) (73,200) 14,147 (9,200) (9,200) 0 FUND BALANCE - BEGINNING 102,455 242,146 271,399 296,419 157,910 110,412 110,412 37,212 124,559 FUND BALANCE - ENDING 242,146 271,399 296,419 157,910 110,412 37,212 124,559 28,012 115,359 156
56 10/30/2025
OFFICE TRAFFIC SAFETY - ENFORCEMENT GRANT (206)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment 24/25
REVENUES
206-2110-362410 STATE GRANT 0 0 0 0 25,841 48,570 24,890 48,570 101,900 53,330 206-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 25,841 48,570 24,890 48,570 101,900 53,330
EXPENDITURES
SALARIES & BENEFITS
206-2140-410007 OVERTIME SALARIES 324 0 0 0 8,351 36,000 17,748 36,000 52,637 16,637 206-2140-414003 WORKERS COMPENSATION INS 0 0 0 0 1,099 1,800 1,702 1,800 0 (1,800) 206-2140-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 2,151 2,099 269 2,099 763 (1,336) * SALARIES & BENEFITS 324 0 0 0 11,601 39,899 19,719 39,899 53,400 13,501 53,400 (0)
OPERATIONS & MAINTENANCE
206-2140-416002 TRAINING 0 0 0 0 0 2,000 0 2,000 2,000 0 206-2140-427006 GENERAL SUPPLIES 0 0 0 0 0 1,500 0 1,500 3,298 1,798 * OPERATIONS & MAINTENANCE 0 0 0 0 0 3,500 0 3,500 5,298 1,798
CAPITAL OUTLAY
206-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 19,411 0 0 0 43,202 43,202 * CAPITAL OUTLAY 0 0 0 0 19,411 0 0 0 43,202 43,202
TOTAL EXPENDITURES 324 0 0 0 31,012 43,399 19,719 43,399 101,900 58,501 REVENUES OVER (UNDER) EXPENDITURES (324) 0 0 0 (5,171) 5,171 5,171 5,171 0 (5,171) FUND BALANCE - BEGINNING 324 0 0 0 0 (5,171) (5,171) 0 0 FUND BALANCE - ENDING 0 0 0 0 (5,171) 0 0 5,171 0
157
57 10/30/2025
PT26060 TR 26010
63,000 38,900 101,900 48,570 53,330
63,000 38,900 101,900
52,637 0 52,637 36,000 16,637
0 1,800 (1,800)
763 763 2,099 (1,336)
53,400 0 53,400
2,000 0 2,000 2,000 0
3,298 0 3,298 1,500 1,798
0 5,298 0 5,298 100
0.01450
99.985500
4,302 38,900 43,202 43,202
4,302 38,900 43,202
63,000 38,900 101,900
(0) 0 (0)
158
58 10/30/2025
OFFICER WELLNESS GRANT (207)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
207-2140-362410 STATE GRANT 0 0 0 20,000 0 0 0 0 0 0
207-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 20,000 0 0 0 0 0 0
EXPENDITURES
SALARIES & BENEFITS
207-2140-410007 OVERTIME SALARIES 0 0 0 0 0 0 0 0 0 0
207-2140-414003 WORKERS COMPENSATION INS 0 0 0 0 0 0 0 0 0 0 207-2140-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 0 0 0 0 0 0 * SALARIES & BENEFITS 0 0 0 0 0 0 0 0 0 0
OPERATIONS & MAINTENANCE
207-2140-416002 TRAINING 0 0 0 0 0 0 0 0 0 0
207-2140-425003 CONTRACT SERVICES 0 0 0 0 5,000 15,000 4,999 15,000 10,001 (4,999) 207-2140-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 5,000 15,000 4,999 15,000 10,001 (4,999)
CAPITAL OUTLAY
207-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 5,000 15,000 4,999 15,000 10,001 (4,999) REVENUES OVER (UNDER) EXPENDITURES 0 0 0 20,000 (5,000) (15,000) (4,999) (15,000) (10,001) 4,999 FUND BALANCE - BEGINNING 0 0 0 0 20,000 15,000 15,000 15,000 10,001 FUND BALANCE - ENDING 0 0 0 20,000 15,000 0 10,001 0 0
159
59 10/30/2025
NON-JUDICIAL FORFEITURE (211)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
211-2110-340500 FORFEITURES CLEARED BY COUNTY 954 0 259 103 9,219 500 2,702 500 500 0 211-1910-351100 INVESTMENT EARNINGS 63 19 17 1,201 1,097 10 1,701 10 10 0 211-1910-351101 UNREALIZED GAIN (LOSSES) 459 (245) (1,515) 5,256 0 100 0 100 100 0 TOTAL REVENUES 1,476 (226) (1,239) 6,560 10,316 610 4,403 610 610 0
EXPENDITURES
OPERATIONS & MAINTENANCE
211-2110-416002 TRAINING 0 0 0 0 0 0 0 0 0 0
211-2110-425003 CONTRACT SERVICES 0 0 0 166 0 0 0 0 0 0 211-2110-427006 SPECIAL DEPARTMENTAL SUPP 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 166 0 0 0 0 0 0
CAPITAL OUTLAY
211-2110-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 5,000 4,729 5,000 5,000 0 * CAPITAL OUTLAY 0 0 0 0 0 5,000 4,729 5,000 5,000 0
TOTAL EXPENDITURES 0 0 0 166 0 5,000 4,729 5,000 5,000 0 REVENUES OVER (UNDER) EXPENDITURES 1,476 (226) (1,239) 6,394 10,316 (4,390) (326) (4,390) (4,390) 0 FUND BALANCE - BEGINNING 2,548 4,024 3,798 2,559 8,953 19,269 19,269 8,953 18,943 FUND BALANCE - ENDING 4,024 3,798 2,559 8,953 19,269 14,879 18,943 4,563 14,553 160
60 10/30/2025
SB 2 PLANNING GRANT (212)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
212-3110-362410 STATE GRANT 0 0 0 0 85,490 0 0 0 0 0
212-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 85,490 0 0 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
212-3110-425003 CONTRACT SERVICES 0 0 1,714 25,840 2,600 129,846 2,838 129,846 52,498 (77,348) * OPERATIONS & MAINTENANCE 0 0 1,714 25,840 2,600 129,846 2,838 129,846 52,498 (77,348)
CAPITAL OUTLAY
202-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 1,714 25,840 2,600 129,846 2,838 129,846 52,498 (77,348) REVENUES OVER (UNDER) EXPENDITURES 0 0 (1,714) (25,840) 82,890 (129,846) (2,838) (129,846) (52,498) 77,348 FUND BALANCE - BEGINNING 0 0 0 (1,714) (27,554) 55,336 55,336 (27,554) 52,498 FUND BALANCE - ENDING 0 0 (1,714) (27,554) 55,336 (74,510) 52,498 (157,400) 0 161
61 10/30/2025
LOCAL EARLY ACTION PLANNING GRANT (LEAP)(213)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
213-3110-362410 STATE GRANT 0 0 0 0 0 160,000 135,000 0 0 0 213-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 160,000 135,000 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
213-3110-416002 TRAINING 0 0 0 0 0 0 0 0 0 0
213-3110-425003 CONTRACT SERVICES 0 0 0 3,783 7,369 148,848 137,357 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 3,783 7,369 148,848 137,357 0 0 0
CAPITAL OUTLAY
213-3110-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 3,783 7,369 148,848 137,357 0 0 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (3,783) (7,369) 11,152 (2,357) 0 0 0 FUND BALANCE - BEGINNING 0 0 0 0 (3,783) (11,152) (11,152) 0 (13,509) FUND BALANCE - ENDING 0 0 0 (3,783) (11,152) 0 (13,509) 0 (13,509) 162
62 10/30/2025
SAFETY SALES TAX (PROP 172) FUND (214)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
214-1910-320100 SALES & USE TAX 189,769 202,327 262,938 289,818 258,163 230,000 281,487 230,000 230,000 0 214-1910-351100 INVESTMENT EARNINGS 1,805 517 631 1,795 4,079 500 6,195 500 500 0 214-1910-351101 UNREALIZED GAIN (LOSSES) 641 (773) (3,091) (5,176) 1,087 250 6,760 250 250 0 TOTAL REVENUES 192,215 202,071 260,478 286,437 263,329 230,750 294,442 230,750 230,750 0
EXPENDITURES
TRANSFERS & OTHER 0
214-2110-499110 POLICE SERVICES 150,000 125,000 125,000 125,000 125,000 230,000 230,000 130,000 150,000 20,000 214-2210-499110 FIRE SERVICES 100,000 80,000 80,000 80,000 80,000 230,000 230,000 130,000 150,000 20,000 TOTAL EXPENDITURES 250,000 205,000 205,000 205,000 205,000 460,000 460,000 260,000 300,000 40,000 REVENUES OVER (UNDER) EXPENDITURES (57,785) (2,929) 55,478 81,437 58,329 (229,250) (165,558) (29,250) (69,250) (40,000) FUND BALANCE - BEGINNING 115,739 57,954 55,025 110,503 191,940 250,269 250,269 21,019 84,711 FUND BALANCE - ENDING 57,954 55,025 110,503 191,940 250,269 21,019 84,711 (8,231) 15,461 163
63 10/30/2025
GAS TAX FUND (215) 2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
215-1910-351100 INVESTMENT EARNINGS 6,019 5,934 4,325 4,274 6,648 4,000 9,223 4,000 4,000 0 215-1910-351101 UNREALIZED GAIN (LOSSES) 7,997 (4,499) (21,334) 5,454 1,671 1,500 8,907 1,500 1,500 0 215-4149-360301 GAS TAX 2106 73,608 71,623 79,773 81,804 86,889 88,080 89,403 88,080 88,080 0 215-4149-360302 GAS TAX 2107 153,343 158,540 154,096 179,803 190,317 196,643 190,996 196,643 196,643 0 215-4149-360303 GAS TAX 2107.5 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 0 215-4149-360305 GAS TAX 2105 121,442 117,162 128,889 131,933 140,602 143,888 143,985 143,888 143,888 0 215-4149-360306 GAS TAX 2103 164,158 153,429 183,644 188,895 210,832 205,811 221,383 205,811 205,811 0 TOTAL REVENUES 531,567 507,189 534,393 597,163 641,959 644,922 668,897 644,922 644,922 0
EXPENDITURES
CAPITAL OUTLAY
215-4149-442001 CAPITAL PROJECT 145,846 104,532 377,701 308,624 155,386 0 0 0 0 0 CP2216 GILBERT (G - J ST) DESIGN 0 0 0 4,190 14,780 15,000 14,160 0 840 840 CP2218 J ST (YOSEMITE - FIRST) DESIGN 0 0 0 32,330 7,060 50,000 0 0 0 0 CP2219 D & 6TH ST DESIGN 0 0 0 0 39,625 0 0 0 0 0
CP2322 N FIFTH (A-D) 0 0 0 0 0 40,000 0 0 40,000 40,000 CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 45,000 38,438 0 6,562 6,562 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 15,040 24,960 21,758 0 3,202 3,202 CP2413 S THIRD (F - G) 0 0 0 0 0 40,000 630 0 39,370 39,370 CP2416 WAKEFIELD REPAIRS 0 0 0 0 0 36,000 32,395 0 3,605 3,605 CP2505 N 7TH STREET - DESIGN 0 0 0 0 0 35,000 32,593 0 2,407 2,407 CP2506 S YOSEMITE - ALBERS - DESIGN 0 0 0 0 0 12,000 12,000 0 0 0 CP2516 ASH STREET - DESIGN 0 0 0 0 0 36,000 35,957 0 0 0 CP2517 AREA 8 SLURRY SEAL - DESIGN 0 0 0 0 0 30,000 720 0 29,280 29,280 CP2518 GREGER BIKE & STREET IMPROV - DESIGN 0 0 0 0 0 25,000 1,280 0 23,720 23,720 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 45,000 33,565 0 46,435 46,435 CP2601 E B, JEREMY & LINDA CT - DESIGN 0 0 0 0 0 0 0 40,000 50,000 10,000 * CAPITAL OUTLAY 145,846 104,532 377,701 345,144 231,891 433,960 223,496 40,000 245,421 205,421
INTERFUND TRANSFERS
215-4149-499110 TRANSFERS OUT 200,000 400,000 200,000 370,000 370,000 370,000 370,000 370,000 370,000 0 TOTAL EXPENDITURES 345,846 504,532 577,701 715,144 601,891 803,960 593,496 410,000 615,421 205,421 REVENUES OVER (UNDER) EXPENDITURES 185,722 2,657 (43,308) (117,981) 40,068 (159,038) 75,401 234,922 29,501 (205,421) FUND BALANCE - BEGINNING 291,707 477,429 480,086 436,778 318,797 358,865 358,865 318,797 434,266 FUND BALANCE - ENDING 477,429 480,086 436,778 318,797 358,865 199,827 434,266 553,719 463,767 164
64 10/30/2025
SB1 - ROAD MAINTENANCE FUND (216)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
216-1910-351100 INVESTMENT EARNINGS 6,623 5,513 5,927 9,271 20,581 4,000 27,898 4,000 4,000 0 216-1910-351101 UNREALIZED GAIN (LOSSES) 9,830 (5,242) (28,369) (11,070) (4,192) 2,000 36,861 2,000 2,000 0 216-4149-360308 GAS TAX -ROAD MTCE REHAB 379,057 423,477 465,122 511,780 642,324 593,154 573,884 593,154 593,154 0 TOTAL REVENUES 395,510 423,748 442,680 509,981 658,713 599,154 638,643 599,154 599,154 0
EXPENDITURES
216-4149-442001 CAPITAL PROJECTS
CP1735 C STREET - YOSEMITE TO FIRST 0 0 0 0 0 0 0 0 0 0 CP1904 G ST SLURRY SEAL 108,854 0 0 0 0 0 0 0 0 0
CP1911 POPLAR AVE - LAUREL TO FIRST 0 0 0 0 0 0 0 0 0 0 CP2007 AREA #1 SLURRY SEAL 252,969 6,690 1,790 0 0 0 0 0 0 0 CP2008 S. YOSEMITE - S. OF WARNERVILLE 260 54,145 0 0 0 0 0 0 0 0 CP2009 ATP - G STREET PROJECT 3,595 0 3,355 0 0 0 0 0 0 0 CP2016 AREA #2 SLURRY SEAL 0 270,568 0 0 0 0 0 0 0 0
CP2115 AREA #3 SLURRY SEAL 0 0 389,678 0 0 0 0 0 0 0
CP2204 AREA #4 SLURRY SEAL 0 0 4,375 425,789 0 0 0 0 0 0 CP2314 AREA #5 SLURRY SEAL 0 0 0 0 599,268 120,239 43,124 0 77,115 77,115 CP2325 AREA #6 & 7 SLURRY SEAL 0 0 0 0 5,555 581,000 50,448 0 530,552 530,552 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 396,738 159,502 0 237,236 237,236 CP2611 AREA #8 SLURRY SEAL 0 0 0 0 0 0 0 0 500,000 500,000 * CAPITAL OUTLAY 365,678 331,403 399,198 425,789 604,823 1,097,977 253,074 0 1,344,903 1,344,903
INTERFUND TRANSFERS
216-999-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 365,678 331,403 399,198 425,789 604,823 1,097,977 253,074 0 1,344,903 1,344,903 REVENUES OVER (UNDER) EXPENDITURES 29,832 92,345 43,482 84,192 53,890 (498,823) 385,569 599,154 (745,749) (1,344,903) FUND BALANCE - BEGINNING 567,090 596,922 689,267 732,749 816,941 870,831 870,831 372,008 1,256,400 FUND BALANCE - ENDING 596,922 689,267 732,749 816,941 870,831 372,008 1,256,400 971,162 510,651 165
65 10/30/2025
TRAFFIC CONGESTION RELIEF FUND (PROP 42)(217)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
217-1910-351100 INVESTMENT EARNINGS 0 296 635 1,025 1,531 400 1,911 400 400 0 217-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (3,390) 1,161 0 2,229 0 0 0 217-4149-360307 GAS TAX - LOAN REPAY 26,764 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 26,764 296 635 (2,365) 2,692 400 4,140 400 400 0
EXPENDITURES
CAPITAL OUTLAY
217-4149-442001 CAPITAL PROJECT
* CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
INTERFUND TRANSFERS
217-4149-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 26,764 296 635 (2,365) 2,692 400 4,140 400 400 0 FUND BALANCE - BEGINNING 52,121 78,885 79,181 79,816 77,451 80,143 80,143 80,543 84,283 FUND BALANCE - ENDING 78,885 79,181 79,816 77,451 80,143 80,543 84,283 80,943 84,683 166
66 10/30/2025
LOCAL TRANSPORTATION FUND (221)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
221-4149-321221 LOCAL TRANSPORTATION TAX 57,466 0 0 117,634 0 31,346 31,346 0 0 0 221-1910-351100 INVESTMENT EARNINGS 872 655 219 1,039 1,735 150 1,505 150 150 0 221-1910-351101 UNREALIZED GAIN (LOSSES) 796 (721) (1,107) (4,375) 3,442 100 1,734 100 100 0 TOTAL REVENUES 59,134 (66) (888) 114,298 5,177 31,596 34,585 250 250 0
EXPENDITURES
SALARIES & BENEFITS
221-4140-425003 CONTRACT SERVICES 0 0 18,552 0 0 0 0 0 0 0 221-4149-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 221-4149-442001 CAPITAL PROJECTS 0 0 0 0 0 0 0 0 0 0
CP1013 ASH STREET TUNNEL 172 0 0 0 0 0 0 0 0 0
CP1604 C STREET 6TH - YOSEMITE 0 0 0 0 0 0 0 0 0 0
CP1621 YOSEMITE - F TO J ST 0 0 0 0 0 0 0 0 0 0
CP1701 TRAFFIC SIGNAL BATTERY BACKUP 0 0 0 0 0 0 0 0 0 0 CP1724 NORTH MAAG SIDEWALK 0 0 0 0 0 0 0 0 0 0
CP1730 2017 STREET OVERLAY 0 0 0 0 0 0 0 0 0 0
CP1735 C STREET - YOSEMITE TO FIRST 0 0 0 0 0 0 0 0 0 0 CP1818 ARMSTRONG OVERLAY 0 0 0 0 0 0 0 0 0 0
CP1820 GREGER ST PAVEMENT REPAIR 0 0 0 0 0 0 0 0 0 0
CP1825 A STREET SLURRY SEAL 0 0 0 0 0 0 0 0 0 0
CP1906 TRAIL PROJECT 0 77,994 0 0 0 0 0 0 0 0
CP2205 HANDICAP RAMPS 0 0 0 0 0 9,000 0 0 9,000 9,000
CP2222 TRAIL MAINTENANCE 0 0 0 2,563 61,020 58,980 0 0 58,980 58,980 CP2308 E STREET & FIRST PEDESTRIAL IMPROV 0 0 0 0 0 20,000 3,530 0 16,470 16,470 TOTAL EXPENDITURES 172 77,994 18,552 2,563 61,020 87,980 3,530 0 84,450 84,450 REVENUES OVER (UNDER) EXPENDITURES 58,962 (78,060) (19,440) 111,735 (55,843) (56,384) 31,055 250 (84,200) (84,450) FUND BALANCE - BEGINNING 44,996 103,958 25,898 6,458 118,193 62,350 62,350 93,405 93,405 FUND BALANCE - ENDING 103,958 25,898 6,458 118,193 62,350 5,966 93,405 93,655 9,205 167
67 10/30/2025
MEASURE L FUND (222)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
222-1910-351100 INVESTMENT EARNINGS 8,150 12,456 12,435 33,428 46,769 6,000 68,449 6,000 6,000 0 222-1910-351101 UNREALIZED GAIN (LOSSES) 11,571 829 (73,949) (56,195) 49,182 2,500 65,711 2,500 2,500 0 222-4149-321222 LOCAL STREETS & ROADS 955,317 1,079,459 1,188,916 1,159,762 1,165,996 1,100,000 1,155,260 1,100,000 1,100,000 0 222-4149-321223 TRAFFIC MANAGEMENT 191,063 215,892 237,783 231,952 233,199 210,000 231,052 210,000 210,000 0 222-4149-321224 BIKE & PEDESTRIAN 95,531 106,125 118,892 115,976 116,599 105,000 115,526 105,000 105,000 0 TOTAL REVENUES 1,261,632 1,414,761 1,484,077 1,484,923 1,611,745 1,423,500 1,635,998 1,423,500 1,423,500 0
EXPENDITURES
222-4149-442001 CAPITAL PROJECTS 1,013,383
CP1906 TRAIL PROJECT 4,730 76,730 0 0 0 0 0 0 0 0
CP1911 POPLAR - LAUREL TO FIRST 7,250 473,915 7,493 0 0 0 0 0 0 0 CP1913 OLIVE STREET 0 0 0 547,575 1,180,391 0 0 0 0 0
CP2003 DEL RIO CIRCLE 0 95,549 314,189 0 0 0 0 0 0 0
CP2009 ATP - G STREET PROJECT 0 23,422 588,014 0 0 0 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 256,824 3,453 0 0 0 0 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 57 710,571 0 785 0 0 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 0 150,000 141,159 0 8,841 8,841 CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 315,000 1,632 0 313,368 313,368 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 1,800,000 594,136 0 1,205,864 1,205,864 CP2415 E ST - YOSEMITE - FIRST 0 0 0 0 0 170,000 7,030 400,000 562,970 162,970 CP2505 N 7TH STREET 0 0 0 0 0 250,000 344 0 249,656 249,656 CP2601 E B, JEREMY & LINDA CT 0 0 0 0 0 0 0 0 350,000 350,000 CP2612 A ST HANDICAP RAMPS (YOSEMITE-VALLEY VEIW) 0 0 0 0 0 0 0 0 140,000 140,000 TOTAL EXPENDITURES 1,025,363 669,616 909,696 804,456 1,894,415 2,685,000 745,086 400,000 2,830,699 2,430,699 REVENUES OVER (UNDER) EXPENDITURES 236,269 745,145 574,381 680,467 (282,670) (1,261,500) 890,912 1,023,500 (1,407,199) (2,430,699) FUND BALANCE - BEGINNING 670,270 906,539 1,651,684 2,226,065 2,906,532 2,623,862 2,623,862 1,362,362 3,514,774 FUND BALANCE - ENDING 906,539 1,651,684 2,226,065 2,906,532 2,623,862 1,362,362 3,514,774 2,385,862 2,107,575
FUND BALANCE
LOCAL STREETS & ROADS 148,109
TRAFFIC MANAGEMENT 548,837
BIKE & PEDESTRIAN 209,593
906,539
168
68 10/30/2025
REGIONAL EARLY ACTION PLANNING GRANT (REAP) (224)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
224-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 224-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 224-1910-362410 STATE GRANT 0 0 0 0 0 59,711 101,309 0 0 0 TOTAL REVENUES 0 0 0 0 0 59,711 101,309 0 0 0
EXPENDITURES
SALARIES & BENEFITS
OPERATIONS & MAINTENANCE
224-1910-425003 CONTRACT SERVICES 0 0 0 13,902 17,526 28,283 7,685 41,598 62,196 20,598 TOTAL EXPENDITURES 0 0 0 13,902 17,526 28,283 7,685 41,598 62,196 20,598 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (13,902) (17,526) 31,428 93,624 (41,598) (62,196) (20,598) FUND BALANCE - BEGINNING 0 0 0 0 (13,902) (31,428) (31,428) 0 62,196 FUND BALANCE - ENDING 0 0 0 (13,902) (31,428) 0 62,196 (41,598) 0 169
69 10/30/2025
COMPLIANCE MITIGATION REVOLVING FUND (225)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
225-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 3,016 0 0 0 225-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 225-1910-374120 MISCELLANEOUS 0 0 0 0 0 0 29,562 75,000 80,000 5,000 225-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 150,000 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 150,000 0 32,578 75,000 80,000 5,000
EXPENDITURES
SALARIES & BENEFITS
OPERATIONS & MAINTENANCE
225-1910-425003 CONTRACT SERVICES 0 0 0 0 0 100,000 176,173 100,000 50,000 (50,000) TOTAL EXPENDITURES 0 0 0 0 0 100,000 176,173 100,000 50,000 (50,000) REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 150,000 (100,000) (143,595) (25,000) 30,000 55,000 FUND BALANCE - BEGINNING 0 0 0 0 0 150,000 150,000 50,000 6,405 FUND BALANCE - ENDING 0 0 0 0 150,000 50,000 6,405 25,000 36,405 170
70 10/30/2025
SOLID WASTE MANAGEMENT FUND (229)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
229-1910-351100 INVESTMENT EARNINGS 827 603 517 2,598 5,751 400 10,586 400 400 0 229-1910-351101 UNREALIZED GAIN (LOSSES) 973 (672) (4,178) (6,937) (178) 200 10,726 200 200 0 229-1910-320403 STATE GRANT 0 0 33,778 0 55,000 0 0 0 0 0 229-1910-374120 MISCELLANEOUS 0 0 0 0 11,212 0 0 0 0 0
229-1910-374150 SB1383 FEE 0 0 74,458 170,043 173,176 180,000 180,172 180,000 180,000 0 TOTAL REVENUES 1,800 (69) 104,575 165,704 244,961 180,600 201,484 180,600 180,600 0
EXPENDITURES
SALARIES & BENEFITS
229-4110-410000 SALARIES 0 0 0 31,346 47,913 47,391 38,592 49,177 49,177 0 229-4110-414001 RETIREMENT 0 0 0 2,382 2,978 2,995 2,489 3,196 3,196 0 229-4110-414002 HEALTH INSURANCE 0 0 0 6,344 8,923 9,543 3,970 2,433 3,283 850 229-4110-414003 WORKERS COMPENSATION INS 0 0 0 1,187 1,795 1,804 1,543 2,024 2,024 0 229-4110-414004 SOCIAL SECURITY/MEDICARE 0 0 0 410 634 622 537 699 699 0 229-4110-414005 LONG TERM DISABILITY INS. 0 0 0 83 148 153 199 239 239 0 229-4110-414006 STATE UNEMPLOYMENT 0 0 0 130 112 112 273 161 161 0 229-4110-414008 LIFE INSURANCE 0 0 0 63 83 86 73 86 86 0 * SALARIES & BENEFITS 0 0 0 41,945 62,586 62,706 47,676 58,015 58,865 #REF!850
OPERATIONS & MAINTENANCE
229-4110-420004 CELL PHONES & PAGERS 0 0 0 0 210 1,000 252 1,000 1,000 0 229-4110-425003 CONTRACT SERVICES 0 0 7,250 6,688 18,761 80,000 68,483 80,000 80,000 0 229-1910-425025 ADMINISTRATION 0 2,140 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 2,140 7,250 6,688 18,971 81,000 68,735 81,000 81,000 0 TOTAL 0 2,140 7,250 48,633 81,557 143,706 116,411 139,015 139,865 (3,841) REVENUES OVER (UNDER) EXPENDITURES 1,800 (2,209) 97,325 117,071 163,404 36,894 85,073 41,585 40,735 0 FUND BALANCE - BEGINNING 54,454 56,254 54,045 151,370 268,441 431,845 431,845 468,739 516,918 FUND BALANCE - ENDING 56,254 54,045 151,370 268,441 431,845 468,739 516,918 510,324 557,653 171
71 10/30/2025
GENERAL PLAN FUND (230)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
230-1910-351100 INVESTMENT EARNINGS 0 0 0 415 2,004 2,000 4,164 2,000 2,000 0 230-1910-399245 TRANSFER IN - ECONOMIC DEV 0 0 0 0 0 0 0 0 0 0 230-1910-399110 TRANSFER IN -GENERAL FUND 50,000 0 0 0 0 0 0 0 0 0 230-3110-371416 GENERAL PLAN UPDATE FEE 13,677 90,873 46,077 80,293 108,906 85,000 43,312 85,000 85,000 0 TOTAL REVENUES 63,677 90,873 46,077 80,708 110,910 87,000 47,476 87,000 87,000 0
EXPENDITURES
230-3110-425011 ADVERTISING 0 0 0 0 0 0 0 0 0 0
230-3110-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
0 TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 63,677 90,873 46,077 80,708 110,910 87,000 47,476 87,000 87,000 0 FUND BALANCE - BEGINNING (194,296) (130,619) (39,746) 6,331 87,039 197,949 197,949 284,949 245,425 FUND BALANCE - ENDING (130,619) (39,746) 6,331 87,039 197,949 284,949 245,425 371,949 332,425 172
72 10/30/2025
SOUTH INDUSTRIAL SPECIFIC PLAN FUND (231)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
231-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0
EXPENDITURES
231-3110-425003 CONTRACT SERVICES 0 71,000 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 0 71,000 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 (71,000) 0 0 0 0 0 0 0 0 FUND BALANCE - BEGINNING 0 0 (71,000) (71,000) (71,000) (71,000) (71,000) (71,000) (71,000) FUND BALANCE - ENDING 0 (71,000) (71,000) (71,000) (71,000) (71,000) (71,000) (71,000) (71,000) 173
73 10/30/2025
SENIOR CENTER GRANTS FUND (232)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
232-7340-361100 FEDERAL GRANT 0 0 0 66,432 52,055 0 0 0 0 0 232-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 113,944 121,817 15,000 15,000 0 0 0
TOTAL REVENUES 0 0 0 66,432 52,055 113,944 121,817 15,000 15,000 0
EXPENDITURES
OPERATIONS & MAINTENANCE
232-7340-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
232-7340-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY
232-7340-442001 CAPITAL PROJECTS
CP2301 - INTERGENERATIONAL MEALS 0 0 0 8,422 10,685 19,905 15,009 23,276 23,276 0 CP2302 - INFRASTUCTURE 0 0 0 5,556 0 55,000 52,667 0 0 0 CP2303 - ACCESS TO TECHNOLOGY 0 0 0 46,385 45,816 44,944 43,228 0 0 0 * CAPITAL OUTLAY 0 0 0 60,363 56,501 119,849 110,904 23,276 23,276 0 TOTAL EXPENDITURES 0 0 0 60,363 56,501 119,849 110,904 23,276 23,276 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 6,069 (4,446) (5,905) 10,913 (8,276) (8,276) 0 FUND BALANCE - BEGINNING 0 0 0 0 6,069 1,623 1,623 (4,282) 12,536 FUND BALANCE - ENDING 0 0 0 6,069 1,623 (4,282) 12,536 (12,558) 4,260 174
74 10/30/2025
U.S. FISH WILDLIFE RESTORATION GRANT (234)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
234-1910-361100 FEDERAL GRANT 0 0 34,435 242,930 1,084,983 681,970 407,709 403,013 633,262 230,249 234-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 34,435 242,930 1,084,983 681,970 407,709 403,013 633,262 230,249
EXPENDITURES
OPERATIONS & MAINTENANCE
234-1910-425003 CONTRACT SERVICES 0 0 76,917 272,162 1,013,269 681,970 407,709 331,299 633,262 301,963 234-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 76,917 272,162 1,013,269 681,970 407,709 331,299 633,262 301,963 TOTAL EXPENDITURES 0 0 76,917 272,162 1,013,269 681,970 407,709 331,299 633,262 301,963 REVENUES OVER (UNDER) EXPENDITURES 0 0 (42,482) (29,232) 71,714 0 0 71,714 0 (71,714) FUND BALANCE - BEGINNING 0 0 0 (42,482) (71,714) 0 0 0 0 FUND BALANCE - ENDING 0 0 (42,482) (71,714) 0 0 0 71,714 0 175
75 10/30/2025
CA DEPARTMENT FISH WILDLIFE RESTORATION GRANT (235)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget
REVENUES
235-1910-362410 STATE GRANT 95,703 126,543 111,102 0 0 561,243 487,639 0 73,604 235-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 95,703 126,543 111,102 0 0 561,243 487,639 0 73,604
EXPENDITURES
OPERATIONS & MAINTENANCE
235-1910-425003 CONTRACT SERVICES 117,454 148,639 61,544 5,711 536,676 23,649 5,145 0 19,422 235-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 117,454 148,639 61,544 5,711 536,676 23,649 5,145 0 19,422 TOTAL EXPENDITURES 117,454 148,639 61,544 5,711 536,676 23,649 5,145 0 19,422 REVENUES OVER (UNDER) EXPENDITURES (21,751) (22,096) 49,558 (5,711) (536,676) 537,594 482,494 0 54,182 FUND BALANCE - BEGINNING 0 (21,751) (43,847) 5,711 0 (536,676) (536,676) 918 (54,182) FUND BALANCE - ENDING (21,751) (43,847) 5,711 0 (536,676) 918 (54,182) 918 0 176
76 10/30/2025
AMERICAN RECOVERTY ACT FUND (239)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
239-1910-361100 FEDERAL GRANT 0 0 17,087 31,168 29,548 5,000 13,455 5,000 5,000 0 239-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 (3,357) 3,357 0 0 0 0 0 0 239-1910-351100 INVESTMENT EARNINGS 0 0 2,822,332 2,822,332 0 0 0 0 0 0 TOTAL REVENUES 0 0 2,836,062 2,856,857 29,548 5,000 13,455 5,000 5,000 0
EXPENDITURES
SALARIES & BENEFITS 0 0 407,121 346,185 0 0 0 0 0 0
0 0 407,121 346,185 0 0 0 0 0 0
OPERATIONS & MAINTENANCE
239-1910-425003 CONTRACT SERVICES 0 0 3,189 0 0 0 0 0 0 0 239-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 3,189 0 0 0 0 0 0 0
CAPITAL OUTLAY
239-1910-442001 CAPITAL PROJECTS
CP1815 - 3RD AVE - E TO F ST 0 0 146,976 1,171,680 76,137 0 0 0 0 0 CP1819 - POLICE FRONT DOOR 0 0 11,296 0 0 0 0 0 0 0
CP2118 - EMS EQUIPMENT 0 0 0 52,165 0 31,683 31,683 0 0 0 CP2119 - SENIOR CENTER IMPROVEMENTS 0 0 2,136 7,488 28,991 21,903 21,903 0 0 0 CP-2120 - CAMERA SYSTEM 0 0 0 0 0 82,634 43,358 0 52,730 52,730 CP2121 - RAD CARD 0 0 400,000 530,000 0 0 0 0 0 0
CP2122 - GRANTS 0 0 79,450 101,400 0 0 0 0 0 0
CP2123 - COMMUNITY CENTER IMPROV 0 0 25,475 194,249 95,730 0 0 0 0 0 CP2124 - WAYFINDING SIGNS 0 0 0 0 3,413 71,587 5,047 0 66,540 66,540 CP2311 - COMMUNITY SPORTS FIELDS 0 0 0 0 512,726 1,323,853 1,323,854 0 0 0 CP2312 - SEWER & WATER INFRASTRUCTURE 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 665,333 2,056,982 716,997 1,531,660 1,425,845 0 119,270 119,270 TOTAL EXPENDITURES 0 0 1,075,643 2,403,167 716,997 1,531,660 1,425,845 0 119,270 119,270 REVENUES OVER (UNDER) EXPENDITURES 0 0 1,760,419 453,690 (687,449) (1,526,660) (1,412,390) 5,000 (114,270) (119,270) FUND BALANCE - BEGINNING 0 0 0 1,760,419 2,214,109 1,526,660 1,526,660 2,214,109 114,270 FUND BALANCE - ENDING 0 0 1,760,419 2,214,109 1,526,660 0 114,270 2,219,109 0 177
77 10/30/2025
HOUSING FUND (241)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
241-1910-351100 INVESTMENT EARNINGS 4,898 1,069 3,501 1,610 4,843 1,000 84 1,000 1,000 0 241-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (5,385) 4,001 0 1,384 0 0 0 241-3140-351316 CHILDRENS GUARDIAN 0 0 0 0 0 3,456 3,456 3,456 3,456 0 241-1910-351119 OAK HAVEN 88,410 67,742 0 0 0 0 0 0 0 0 241-3140-351316 TRANSFER IN 0 45,356 0 0 0 0 0 0 0 0
TOTAL REVENUES 93,308 114,167 3,501 (3,775) 8,844 4,456 4,924 4,456 4,456 0
EXPENDITURES
OPERATIONS & MAINTENANCE
241-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
241-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 93,308 114,167 3,501 (3,775) 8,844 4,456 4,924 4,456 4,456 0 FUND BALANCE - BEGINNING 4,248,160 4,341,468 4,455,635 4,459,136 4,455,361 4,464,205 4,464,205 4,468,661 4,469,129 FUND BALANCE - ENDING 4,341,468 4,455,635 4,459,136 4,455,361 4,464,205 4,468,661 4,469,129 4,473,117 4,473,585 Fund Balance 4,341,468 4,455,635 4,459,136 4,455,361 4,464,205 4,469,129 Less Reserved for Loans Outstanding (4,062,248) (4,338,792) (4,335,336) (4,331,880) (4,463,424) (4,463,424) Unreserved 279,220 116,843 123,800 123,481 781 5,705
178
78 10/30/2025
HOME LOAN CONSORTIUM FUND (242)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
242-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 242-3140-361102 FEDERAL GRANT 2,012 1,830 2,195 2,238 0 0 0 0 0 0 TOTAL REVENUES 2,012 1,830 2,195 2,238 0 0 0 0 0 0
EXPENDITURES
SALARIES & BENEFITS
242-3140-410000 SALARIES 1,200 1,500 2,410 1,500 0 0 0 0 0 0 242-3140-414001 RETIREMENT 450 600 600 338 0 0 0 0 0 0
242-3140-414002 HEALTH INSURANCE 222 260 260 260 0 0 0 0 0 0 242-3140-414003 WORKERS COMPENSATION INS 75 75 75 75 0 0 0 0 0 0 242-3140-414004 SOCIAL SECURITY/MEDICARE 30 30 30 30 0 0 0 0 0 0 242-3140-414005 LONG TERM DISABILITY INS. 20 20 20 20 0 0 0 0 0 0 242-3140-414006 STATE UNEMPLOYMENT 15 15 15 15 0 0 0 0 0 0 242-3140-414008 LIFE INSURANCE 0 0 0 0 0 0 0 0 0 0
* SALARIES & BENEFITS 2,012 2,500 3,410 2,238 0 0 0 0 0 0
OPERATIONS & MAINTENANCE
242-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
242-3140-425025 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0 242-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
Loans Transferred To Fund 244 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 2,012 2,500 3,410 2,238 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 (670) (1,215) 0 0 0 0 0 0 0 FUND BALANCE - BEGINNING 1,885 1,885 1,215 0 0 0 0 0 0
FUND BALANCE - ENDING 1,885 1,215 0 0 0 0 0 0 0
179
79 10/30/2025
HOME LOAN REUSE FUND (243)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
243-1910-351100 INVESTMENT EARNINGS 2,117 3,470 0 3,540 2,672 0 235 0 0 0 243-3140-351301 LOAN REPAYMENTS 0 0 0 0 0 0 0 0 0 0
243-3140-399000 TRANSFER IN 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 2,117 3,470 0 3,540 2,672 0 235 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
243-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
243-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
243-3140-439001 RETURN OF LOAN PROCEEDS 0 0 0 0 0 0 0 0 0 0 243-3140-439003 WRITE OFF - FORECLOSURE 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 2,117 3,470 0 3,540 2,672 0 235 0 0 0 FUND BALANCE - BEGINNING 401,149 403,266 406,736 406,736 410,276 412,948 412,948 410,276 413,183 FUND BALANCE - ENDING 403,266 406,736 406,736 410,276 412,948 412,948 413,183 410,276 413,183 Fund Balance 403,266 406,736 406,736 410,276 412,948 413,183 Less Reserved for Loans Outstanding (379,372) (344,372) (344,372) (344,372) (402,984) (396,559) Unreserved Balance 23,894 62,364 62,364 65,904 9,964 16,624 180
80 10/30/2025
HOME LOAN CONSORTIUM REUSE FUND (244)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
244-1910-351100 INVESTMENT EARNINGS 5,913 6,583 7,684 0 0 0 0 0 0 0 244-3140-399242 Loans Transferred From 242 0 0 0 15,279 0 0 0 0 0 0 TOTAL REVENUES 5,913 6,583 7,684 15,279 0 0 0 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
244-3140-425003 CONTRACT SERVICES 0 0 0 77 0 0 0 0 0 0
244-3140-425003 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 0 244-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
244-3140-439001 RETURN OF LOAN PROCEEDS 0 74,655 56,584 97,685 125,200 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 74,655 56,584 97,762 125,200 0 0 0 0 0 TOTAL EXPENDITURES 0 74,655 56,584 97,762 125,200 0 0 0 0 0 REVENUES OVER (UNDER) EXPENDITURES 5,913 (68,072) (48,900) (82,483) (125,200) 0 0 0 0 0 FUND BALANCE - BEGINNING 2,404,396 2,410,309 2,342,237 2,293,337 2,210,854 2,085,654 2,085,654 2,210,854 2,085,654 FUND BALANCE - ENDING 2,410,309 2,342,237 2,293,337 2,210,854 2,085,654 2,085,654 2,085,654 2,210,854 2,085,654 Fund Balance 2,410,309 2,342,237 2,293,337 2,210,854 2,085,654 2,085,654 Less Reserved for Loans Outstanding (2,335,652) (2,285,652) (2,195,652) (2,085,654) (2,085,654) (2,085,654) Unreserved 74,657 56,585 97,685 125,200 0 0
181
81 10/30/2025
ECONOMIC DEVELOPMENT FUND (245)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
245-1910-351100 INVESTMENT EARNINGS 5,655 3,943 3,015 4,603 6,857 2,000 8,418 2,000 2,000 0 245-1910-351101 UNREALIZED GAIN (LOSSES) 6,311 (4,526) (14,838) (4,074) 5,314 1,000 9,901 1,000 1,000 0 245-1910-372500 SALE OF PROPERTY 0 0 0 0 aa 0 0 0 0 0
245-1910-380801 DONATIONS 0 5,000 0 0 0 0 0 0 0 0
TOTAL REVENUES 11,966 4,417 (11,823) 529 12,171 3,000 18,319 3,000 3,000 0
EXPENDITURES
GENERAL GOVERNMENT
245-1910-441002 CP1542 - 142 S 2ND AVE DEMO 0 0 0 0 0 0 0 0 0 0 245-1910-425003 OTHER PROFESSIONAL FEES 5,000 0 20 0 0 0 0 0 100,000 100,000 245-1910-427031 BUSINESS INCENTIVE/PROMOTION 1,000 1,000 0 1,000 0 0 0 0 0 0 245-1910-427032 VOLT INSTITUTE SCHOLARSHIPS 0 0 0 0 3,750 27,500 11,250 16,250 25,000 8,750 6,000 1,000 20 1,000 3,750 27,500 11,250 16,250 125,000 100,000
OPERATIONS & MAINTENANCE
GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY
245-1910-441002 IMPROVEMENTS TO LAND 0 0 0 0 0 0 0 0 0 0 CP1809 PARKING LOT - THIRD & E 0 0 0 0 0 0 0 0 0 0
CP2012 COMMUNITY LED SIGN 0 0 0 0 0 0 0 0 0 0
CP2017 COMMUNITY CENTER PARKING LOT 15,263 8,161 0 0 0 0 0 0 0 0 IMPROV TO BUILDINGS - HERSHEY 0 0 0 0 0 0 0 0 0 0
* CAPITAL OUTLAY 15,263 8,161 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 21,263 9,161 20 1,000 3,750 27,500 11,250 16,250 125,000 100,000 REVENUES OVER (UNDER) EXPENDITURES (9,297) (4,744) (11,843) (471) 8,421 (24,500) 7,069 (13,250) (122,000) (100,000) FUND BALANCE - BEGINNING 403,836 394,539 389,795 377,952 377,481 385,902 385,902 361,402 392,971 FUND BALANCE - ENDING 394,539 389,795 377,952 377,481 385,902 361,402 392,971 348,152 270,971 Fund Balance 394,539 389,795 377,952 377,481 385,902 392,971 Less Reserved for Loans Outstanding (29,854) (29,854) (29,854) (29,854) (29,854) (29,854) Unreserved Balance 364,685 359,941 348,098 347,627 356,048 363,117 182
82 10/30/2025
CAL HOME LOAN REUSE FUND (248)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
248-1910-351100 INVESTMENT EARNINGS 0 2,998 2,678 8,182 1,781 0 157 0 0 0 TOTAL REVENUES 0 2,998 2,678 8,182 1,781 0 157 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
248-3140-425003 CONTRACT SERVICES 0 0 0 37 0 0 0 0 50 50 248-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
243-3140-439003 WRITE OFF - FORECLOSURE 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 37 0 0 0 0 50 50
TOTAL EXPENDITURES 0 0 0 37 0 0 0 0 50 50
REVENUES OVER (UNDER) EXPENDITURES 0 2,998 2,678 8,145 1,781 0 157 0 (50) (50) FUND BALANCE - BEGINNING 391,479 391,479 394,477 397,155 405,300 407,081 407,081 407,238 407,238 FUND BALANCE - ENDING 391,479 394,477 397,155 405,300 407,081 407,081 407,238 407,238 407,188 Fund Balance 391,479 394,477 397,155 405,300 407,081 407,238 Original 0 0 (149,900) (149,900) (147,641) (143,358)
Reuse (306,900) (306,900) (117,000) (77,000) (77,000) (77,000) Senior Housing 0 0 0 0 (180,000) (180,000)
Unreserved Balance 84,579 87,577 130,255 178,400 2,440 6,880 183
83 10/30/2025
BRIDLE RIDGE STREET MAINT FUND (252)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
252-1910-351100 INVESTMENT EARNINGS 8,456 4,959 5 520 1,529 3,500 42,301 3,500 3,500 0 252-1910-351101 UNREALIZED GAIN (LOSSES) (725) 0 0 23,400 (763) 0 1,679 0 0 0 252-1910-374120 MISCELLANEOUS 34,958 31,275 34,038 17,800 35,838 14,000 0 14,000 14,000 0 TOTAL REVENUES 42,689 36,234 34,043 41,720 36,604 17,500 43,980 17,500 17,500 0
EXPENDITURES
252-4149-442001 Capital Projects
CP2013 GREGER/WILLOWOOD SLURRY 267,882 1,438 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 267,882 1,438 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES (225,193) 34,796 34,043 41,720 36,604 17,500 43,980 17,500 17,500 0 FUND BALANCE - BEGINNING 160,154 (65,039) (30,243) 3,800 45,520 82,124 82,124 99,624 126,104 FUND BALANCE - ENDING (65,039) (30,243) 3,800 45,520 82,124 99,624 126,104 117,124 143,604 184
84 10/30/2025
COMMUNITY DEVELOPMENT BLOCK GRANT REUSE FUND (266)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
266-1910-351100 INVESTMENT EARNINGS 1,556 0 3 0 0 200 0 200 200 0 266-1910-351101 UNREALIZED GAIN (LOSSES) 1,843 (1,261) (4,437) 0 0 400 0 400 400 0 266-3110-399267 TRANSFER IN 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 3,399 (1,261) (4,434) 0 0 600 0 600 600 0
EXPENDITURES
OPERATIONS & MAINTENANCE
266-3140-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 23 0 23 50 27 266-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
266-3140-439003 WRITE OFF - FORECLOSURE 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 23 0 23 50 27
TOTAL EXPENDITURES 0 0 0 0 0 23 0 23 50 27
REVENUES OVER (UNDER) EXPENDITURES 3,399 (1,261) (4,434) 0 0 577 0 577 550 (27) FUND BALANCE - BEGINNING 703,994 707,393 706,132 701,698 701,698 701,698 701,698 701,698 701,698 FUND BALANCE - ENDING 707,393 706,132 701,698 701,698 701,698 702,275 701,698 702,275 702,248 Fund Balance 707,393 706,132 701,698 701,698 701,698 701,698 Less Reserved for Loans Outstanding (598,973) (598,973) (598,973) (598,973) (598,973) (598,973) Unreserved Balance 108,420 107,159 102,725 102,725 102,725 102,725 185
85 10/30/2025
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)
SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
267-1910-351100 INVESTMENT EARNINGS 0 0 2 0 0 0 0 0 0 0 267-1910-351101 UNREALIZED GAIN (LOSSES) 225 (243) 3,310 0 0 0 0 0 0 0 267-3110-361102 FEDERAL GRANT 88 168,986 763,821 0 0 293,865 0 293,865 293,865 0 TOTAL REVENUES 313 168,743 767,133 0 0 293,865 0 293,865 293,865 0
EXPENDITURES - BY DIVISION
GRANTS 370 2,887 2,927 183 263 5,000 183 5,000 4,817 (183) 267-4149-442001 CAPITAL PROJECTS
CP1008 DAVITT AVE - PHASE 1 0 0 0 0 0 0 0 0 0 0
CP1009 7TH - 10TH - D TO E 0 0 0 0 0 0 0 0 0 0
CP1017 DAVITT AVE - PHASE 2 0 0 0 0 0 0 0 0 0 0
CP1406 J ST TRAFFIC CALMING 0 0 0 0 0 0 0 0 0 0
CP1732 WOOD BASIN STORM DRAIN 0 176,626 719,981 0 0 0 0 0 0 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 335,000 88,629 0 246,371 246,371 TOTAL EXPENDITURES 370 179,513 722,908 183 263 340,000 88,812 5,000 251,188 246,188 REVENUES OVER (UNDER) EXPENDITURES (57) (10,770) 44,225 (183) (263) (46,135) (88,812) 288,865 42,677 (246,188) FUND BALANCE - BEGINNING 13,195 13,138 2,368 46,593 46,410 46,147 46,147 12 (42,665) FUND BALANCE - ENDING 13,138 2,368 46,593 46,410 46,147 12 (42,665) 288,877 12 186
86 10/30/2025
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
GRANTS 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
267-3140-410000 SALARIES 0 1,512 1,512 0 0 2,700 0 2,700 2,700 0 267-3140-414001 RETIREMENT 0 783 783 0 0 1,200 0 1,200 1,200 0 267-3140-414002 HEALTH INSURANCE 0 221 221 0 0 275 0 275 275 0 267-3140-414003 WORKERS COMPENSATION INS 0 54 54 0 0 75 0 75 75 0 267-3140-414004 SOCIAL SECURITY/MEDICARE 0 22 22 0 0 35 0 35 35 0 267-3140-414005 LONG TERM DISABILITY 0 11 11 0 0 25 0 25 25 0 267-3140-414006 STATE UNEMPLOYMENT 0 9 9 0 0 20 0 20 20 0 267-3140-414008 LIFE INSURANCE 0 4 4 0 0 5 0 5 5 0
* SALARIES & BENEFITS 0 2,616 2,616 0 0 4,335 0 4,335 4,335 0
OPERATIONS & MAINTENANCE
267-3140-416001 TRAVEL 0 0 0 0 0 0 0 0 0 0
267-3140-416002 TRAINING 11 0 40 0 0 150 0 150 150 0
267-3140-416001 CONFERENCES 0 0 0 0 0 0 0 0 0 0
267-3140-425011 ADVERTISING 176 88 88 0 80 125 0 125 125 0 267-3140-425003 CONTRACT SERVICES 0 0 0 0 0 207 0 207 207 0 267-3140-427001 OFFICE SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 187 88 128 0 80 482 0 482 482 0 267-3140-480004 RISK MANAGEMENT CHARGE 183 183 183 183 183 183 183 183 0 (183) 267-3140-480005 EMPLOYEE LIABILITY CHARGE 0 0 0 0 0 0 0 0 0 0 267-3140-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 0 267-3140-480007 VEHICLE REPLACEMENT CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 183 183 183 183 183 183 183 183 0 (183) TOTAL 370 2,887 2,927 183 263 5,000 183 5,000 4,817 (183) 187
87 10/30/2025
ABANDONED VEHICLE ABATEMENT (268)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
268-1910-351100 INVESTMENT EARNINGS 2,055 1,595 1,266 1,750 2,129 1,000 2,527 1,000 1,000 0 268-1910-351101 UNREALIZED GAIN (LOSSES) 2,499 (1,584) (6,271) 189 1,506 500 3,030 500 500 0 268-2110-361500 ABANDON VEHICLE ABATEMENT 16,576 13,613 15,634 20,015 16,748 18,000 19,170 18,000 18,000 0 TOTAL REVENUES 21,130 13,624 10,629 21,954 20,383 19,500 24,727 19,500 19,500 0
OPERATIONS & MAINTENANCE
268-2110-425003 OTHER PROFESSIONAL FEES 0 0 309 309 576 500 431 500 1,000 500 * OPERATIONS & MAINTENANCE 0 0 309 309 576 500 431 500 1,000 500
CAPITAL OUTLAY
268-2110-441006 COMPUTER AND RELATED EQUIP 800 1,473 0 79 35 500 115 500 500 0 268-2110-441009 VEHICLES 0 0 0 43,277 0 5,000 2,013 5,000 5,000 0 * CAPITAL OUTLAY 800 1,473 0 43,356 35 5,500 2,128 5,500 5,500 0
INTERFUND TRANSFERS
TRANSFERS & OTHER
268-9999-499110 TRANSFERS OUT 5,850 7,629 13,345 19,297 15,496 15,000 15,802 15,000 15,000 0 ;
TOTAL EXPENDITURES 6,650 9,102 13,654 62,962 16,107 21,000 18,361 21,000 21,500 500 REVENUES OVER (UNDER) EXPENDITURES 14,480 4,522 (3,025) (41,008) 4,276 (1,500) 6,366 (1,500) (2,000) (500) FUND BALANCE - BEGINNING 131,250 145,730 150,252 147,227 106,219 110,495 110,495 108,995 116,861 FUND BALANCE - ENDING 145,730 150,252 147,227 106,219 110,495 108,995 116,861 107,495 114,861 188
88 10/30/2025
EDUCATION/GOVERNMENT CTV FUND (270)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
270-1910-351100 INVESTMENT EARNINGS 950 879 286 446 1,049 800 906 800 800 0 270-1910-351101 UNREALIZED GAIN (LOSSES) 1,479 (1,440) (1,269) (974) 948 150 1,010 150 150 0 270-1910-320405 CABLE TV FRANCHISE FEE 38,339 39,959 40,850 38,692 35,199 36,000 23,302 36,000 36,000 0 TOTAL REVENUES 40,768 39,398 39,867 38,164 37,196 36,950 25,218 36,950 36,950 0
EXPENDITURES
OPERATIONS & MAINTENANCE
270-1910-425003 CONTRACT SERVICES 7,477 10,688 5,543 4,788 7,880 10,000 7,870 10,000 10,000 0
CAPITAL OUTLAY
270-1910-441005 MACHINERY AND EQUIPMENT 5,365 81,558 33,017 14,851 46,130 5,000 4,798 5,000 5,000 0 270-1910-441004 IMPROVEMENTS TO BUILDING 0 0 0 0 0 25,000 2,465 55,000 65,000 10,000 * CAPITAL OUTLAY 5,365 81,558 33,017 14,851 46,130 30,000 7,263 60,000 70,000 10,000 TOTAL EXPENDITURES 12,842 92,246 38,560 19,639 54,010 40,000 15,133 70,000 80,000 10,000 REVENUES OVER (UNDER) EXPENDITURES 27,926 (52,848) 1,307 18,525 (16,814) (3,050) 10,085 (33,050) (43,050) (10,000) FUND BALANCE - BEGINNING 59,259 87,185 34,337 35,644 54,169 37,355 37,355 54,169 47,440 FUND BALANCE - ENDING 87,185 34,337 35,644 54,169 37,355 34,305 47,440 21,119 4,390 189
89 10/30/2025
RIVERBANK ANIMAL SERVICES EQUIPMENT FUND (277)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
277-1910-351100 INVESTMENT EARNINGS 718 532 76 55 239 120 407 120 250 130 277-1910-351101 UNREALIZED GAIN (LOSSES) 1,105 (919) (436) (272) (50) 20 388 20 20 0 277-2161-363300 RIVERBANK ANIMAL SERVICES 20,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 0 TOTAL REVENUES 21,823 5,613 5,640 5,783 6,189 6,140 6,795 6,140 6,270 130
EXPENDITURES
OPERATIONS & MAINTENANCE
CAPITAL OUTLAY
277-2161-441005 MACHINERY AND EQUIPMENT 0 29,899 39,818 0 0 0 0 0 0 0 277-2161-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 0 277-2161-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 29,899 39,818 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 29,899 39,818 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 21,823 (24,286) (34,178) 5,783 6,189 6,140 6,795 6,140 6,270 130 FUND BALANCE - BEGINNING 39,376 61,199 36,913 2,735 8,518 14,707 14,707 20,847 21,502 FUND BALANCE - ENDING 61,199 36,913 2,735 8,518 14,707 20,847 21,502 26,987 27,772 190
90 10/30/2025
ESCALON ANIMAL SERVICES EQUIPMENT FUND (278)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
278-1910-351100 INVESTMENT EARNINGS 0 0 0 17 137 10 294 10 200 190 278-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (133) (123) 0 256 0 0 0 278-2162-363310 RIVERBANK ANIMAL SERVICES 0 0 0 4,000 6,000 6,000 6,000 6,000 6,000 0 TOTAL REVENUES 0 0 0 3,884 6,014 6,010 6,550 6,010 6,200 190
EXPENDITURES
OPERATIONS & MAINTENANCE
CAPITAL OUTLAY
278-2162-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 0 278-2162-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 0 278-2162-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 3,884 6,014 6,010 6,550 6,010 6,200 190 FUND BALANCE - BEGINNING 0 0 0 0 3,884 9,898 9,898 15,908 16,448 FUND BALANCE - ENDING 0 0 0 3,884 9,898 15,908 16,448 21,918 22,648 191
91 10/30/2025
BRIDLE RIDGE LLMD (284)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
284-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 284-6210-399110 TRANSFER IN 50,000 75,000 50,000 50,000 50,000 50,000 50,000 0 0 0 284-6210-374120 MISCELLANEOUS 0 0 0 0 0 0 0 0 0 0
284-6210-328101 ANNUAL ASSESSMENTS 523,376 539,825 587,303 604,572 655,119 645,725 675,820 645,725 645,725 0 . . . . . . . . . .
TOTAL REVENUES 573,376 614,825 637,303 654,572 705,119 695,725 725,820 645,725 645,725 0
EXPENDITURES
OPERATIONS & MAINTENANCE
284-6210-420001 ELECTRIC 39,432 46,467 40,937 43,122 49,310 55,000 60,888 55,000 55,000 0 284-6210-420006 WATER 162,839 151,109 194,366 168,834 171,167 160,000 188,694 180,000 180,000 0 284-6210-424007 TREE MAINTENANCE/REPLACE 6,861 8,474 5,455 4,782 4,906 5,000 15,074 10,000 10,000 0 284-6210-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 92 0 0 0 5,000 0 7,000 7,000 0 284-6210-424009 IRRIGATION MAINTENANCE 15,442 15,701 25,870 9,467 4,254 11,200 8,147 11,200 11,200 0 284-6210-425003 CONTRACT SERVICES 20,445 36,952 45,979 26,892 26,921 43,279 33,387 30,000 30,000 0 284-6210-425011 ADVERTISING 77 0 89 77 77 100 77 100 100 0 284-6210-425015 LANDSCAPING 278,187 278,187 278,187 278,187 278,373 278,187 278,187 328,187 328,187 0 284-6210-425025 PARKS MAINTENANCE CHARGES 20,000 20,000 20,000 20,495 20,000 20,000 20,000 20,000 20,000 0 284-6210-425025 284-6210-476-25-25 ADMINISTRATIVE CHARGE 0 284-6210-425026 FINANCE ADMINISTRATIVE CHARGE 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 0 284-6210-427006 GENERAL SUPPLIES 3,024 5,391 6,898 4,787 3,070 4,000 6,405 8,000 8,000 0 TOTAL EXPENDITURES 561,307 577,373 632,781 571,643 573,078 596,766 625,859 664,487 664,487 0 REVENUES OVER (UNDER) EXPENDITURES 12,069 37,452 4,522 82,929 132,041 98,959 99,961 (18,762) (18,762) 0 FUND BALANCE - BEGINNING (178,005) (165,936) (128,484) (123,962) (41,033) 91,008 91,008 189,967 190,969 FUND BALANCE - ENDING (165,936) (128,484) (123,962) (41,033) 91,008 189,967 190,969 171,204 172,207 192
92 10/30/2025
BURCHELL HILL LLMD (285)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
285-1910-351100 INVESTMENT EARNINGS 561 331 170 68 47 100 82 100 100 0 285-1910-351101 UNREALIZED GAIN (LOSSES) 1,331 (1,014) (2,612) 198 807 0 848 0 0 0 285-6220-328101 ANNUAL ASSESSMENTS 215,482 221,434 225,620 235,991 250,650 259,560 256,660 259,560 259,560 0 TOTAL REVENUES 217,374 220,751 223,178 236,257 251,504 259,660 257,590 259,660 259,660 0
EXPENDITURES
OPERATIONS & MAINTENANCE
285-6220-420001 ELECTRIC 15,156 14,480 14,902 15,808 20,289 22,000 20,526 22,000 22,000 0 285-6220-420006 WATER 92,793 88,949 107,147 88,255 99,983 98,000 98,612 98,000 98,000 0 285-6220-424007 TREE MAINTENANCE/REPLACE 5,892 8,995 16,362 15,586 8,909 13,940 10,247 13,940 13,940 0 285-6220-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 562 0 0 0 1,000 787 1,000 1,000 0 285-6220-424009 IRRIGATION MAINTENANCE 16,371 15,977 15,784 11,747 20,636 18,553 18,370 18,553 18,553 0 285-6220-425003 CONTRACT SERVICES 2,155 6,342 2,828 1,438 3,016 3,070 1,806 3,070 8,070 5,000 285-6220-425011 ADVERTSING 26 0 30 26 26 27 26 27 27 0
285-6220-425015 LANDSCAPING 74,483 76,000 74,483 92,557 92,556 97,188 92,556 97,188 97,188 0 285-6220-425025 PARKS MAINTENANCE CHARGES 9,250 9,250 9,250 9,250 9,666 9,250 9,250 9,250 9,250 0 285-6220-425026 FINANCE ADMINISTRATIVE CHARGES 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 0 285-6220-427006 GENERAL SUPPLIES 1,636 0 0 1,463 1,006 2,100 1,912 2,100 2,100 0 285-6220-441005 MACHINERY AND EQUIPMENT 3,256 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 226,018 225,555 245,786 241,130 261,087 270,128 259,092 270,128 275,128 5,000 REVENUES OVER (UNDER) EXPENDITURES (8,644) (4,804) (22,608) (4,873) (9,583) (10,468) (1,502) (10,468) (15,468) (5,000) FUND BALANCE - BEGINNING 58,566 49,922 45,118 22,510 17,637 8,054 8,054 (2,414) 6,552 FUND BALANCE - ENDING 49,922 45,118 22,510 17,637 8,054 (2,414) 6,552 (12,882) (8,916) 193
93 10/30/2025
VINEYARD LLMD (286)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
286-1910-351100 INVESTMENT EARNINGS 5,696 4,155 3,267 5,433 8,975 2,000 11,420 2,000 2,000 0 286-1910-351101 UNREALIZED GAIN (LOSSES) 7,226 (4,669) (18,657) (7,840) 6,975 1,000 14,918 1,000 1,000 0 286-6230-328101 ANNUAL ASSESSMENTS 226,314 233,403 233,403 235,136 234,535 240,516 235,360 240,516 240,516 0 TOTAL REVENUES 239,236 232,889 218,013 232,729 250,485 243,516 261,698 243,516 243,516 0
EXPENDITURES
OPERATIONS & MAINTENANCE
286-6230-420001 ELECTRIC 6,515 9,355 6,701 8,537 7,738 11,500 9,983 11,500 11,500 0 286-6230-420006 WATER 61,850 55,559 63,406 40,111 48,132 70,000 72,020 75,000 75,000 0 286-6230-424007 TREE MAINTENANCE/REPLACE 48,521 10,935 11,904 4,621 21,329 21,500 1,503 21,500 21,500 0 286-6230-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 5,000 306 5,000 5,000 0 286-6230-424009 IRRIGATION MAINTENANCE 7,221 11,857 10,999 4,863 5,555 20,000 6,784 20,000 20,000 0 286-6230-425003 CONTRACT SERVICES 9,270 16,440 24,727 18,239 29,576 35,000 20,759 50,400 65,400 15,000 286-6230-425011 ADVERTISING 29 0 33 29 29 100 29 100 100 0 286-6230-425015 LANDSCAPING 82,830 82,830 82,830 82,829 82,830 82,830 82,830 112,830 112,830 0 286-6230-425025 PARKS MAINTENANCE CHARGES 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 0 286-6230-425026 FINANCE ADMINISTRATIVE CHARGES 7,655 7,655 7,655 7,655 7,655 7,655 7,655 7,655 7,655 0 286-6230-427006 GENERAL SUPPLIES 746 0 484 1,322 1,197 1,825 2,325 3,825 3,825 0 TOTAL EXPENDITURES 234,637 204,631 218,739 178,206 214,041 265,410 214,194 317,810 332,810 15,000 REVENUES OVER (UNDER) EXPENDITURES 4,599 28,258 (726) 54,523 36,444 (21,894) 47,504 (74,294) (89,294) (15,000) FUND BALANCE - BEGINNING 397,801 402,400 430,658 429,932 484,455 520,899 520,899 499,005 568,403 FUND BALANCE - ENDING 402,400 430,658 429,932 484,455 520,899 499,005 568,403 424,711 479,109
FUND BALANCE
UNRESERVED 168,325 184,271 171,233 213,444 249,888 215,682 285,080 141,388 195,786
RESERVED
STREET LIGHT REPLACEMENT 78,025 79,929 81,833 83,737 83,737 85,641 85,641 85,641 85,641 STREET TREES REPLACEMENT 78,025 83,275 88,525 93,775 93,775 99,025 99,025 99,025 99,025 PARK STRUCTURES REPLACEMENT 78,025 83,183 88,341 93,499 93,499 98,657 98,657 98,657 98,657 402,400 430,658 429,932 484,455 520,899 499,005 568,403 424,711 479,109 194
94 10/30/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2025-26 2025-26
SUMMARY OF FUND BALANCE Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final ZONE Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment 6241 LIVE OAK 29,057 21,593 23,307 26,157 29,568 31,708 33,590 28,297 35,730 7,433 6242 REINMAN COURT 22,549 24,606 25,415 28,300 32,134 29,654 37,276 25,580 34,556 8,976 6243 SUNSET MEADOWS 82,574 89,524 92,866 101,619 109,178 108,153 121,390 107,828 121,065 13,237 6244 STERLING HILLS 92,963 113,530 122,777 137,479 153,032 150,342 176,245 147,552 173,455 23,113 6245 MURDOCH ESTATES (1,187) 192 2,221 3,821 5,744 5,062 8,607 4,380 7,925 2,863 225,956 249,445 266,586 297,376 329,656 324,919 377,108 313,637 372,731 55,622 195
95 10/30/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2025-26 2025-26
LIVE OAK (6241) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
288-6241-351100 INVESTMENT EARNINGS 434 262 189 346 594 150 771 150 150 0 288-6241-351101 UNREALIZED GAIN (LOSSES) 520 (269) (993) (397) 350 70 836 70 70 0 288-6241-328101 ANNUAL ASSESSMENTS 6,332 6,374 4,643 4,604 4,603 4,500 4,634 4,500 4,500 0 TOTAL REVENUES 7,286 6,367 3,839 4,553 5,547 4,720 6,241 4,720 4,720 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6241-420001 ELECTRIC 554 573 620 680 872 1,220 1,037 1,220 1,220 0 288-6241-424007 TREE MAINTENANCE/REPLACE 0 12,000 0 0 0 0 0 0 0 0 288-6241-425003 CONTRACT SERVICES 483 483 724 241 483 515 401 515 515 0 288-6241-425011 ADVERTISING 6 0 6 7 6 20 6 20 20 0
288-6241-425026 FINANCE ADMINISTRATIVE CHARGES 775 775 775 775 775 775 775 775 775 0 288-6241-427006 GENERAL SUPPLIES 0 0 0 0 0 50 0 50 50 0 TOTAL EXPENDITURES 1,818 13,831 2,125 1,703 2,136 2,580 2,219 2,580 2,580 0 REVENUES OVER (UNDER) EXPENDITURES 5,468 (7,464) 1,714 2,850 3,411 2,140 4,022 2,140 2,140 0 FUND BALANCE - BEGINNING 23,589 29,057 21,593 23,307 26,157 29,568 29,568 26,157 33,590 FUND BALANCE - ENDING 29,057 21,593 23,307 26,157 29,568 31,708 33,590 28,297 35,730 196
96 10/30/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2025-26 2025-26
REINMAN COURT (6242) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
288-6242-351100 INVESTMENT EARNINGS 348 246 208 374 644 150 836 150 150 0 288-6242-351101 UNREALIZED GAIN (LOSSES) 403 (243) (1,083) (424) 379 80 906 80 80 0 288-6242-328101 ANNUAL ASSESSMENTS 7,548 7,775 8,460 8,738 8,969 8,600 9,238 8,600 8,600 0 TOTAL REVENUES 8,299 7,778 7,585 8,688 9,992 8,830 10,980 8,830 8,830 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6242-420001 ELECTRIC 120 121 119 31 24 150 9 150 150 0 288-6242-420006 WATER 1,932 1,709 2,063 1,463 1,541 1,900 1,186 1,900 1,900 0 288-6242-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 1,000 0 1,000 1,000 0 288-6242-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 1,000 0 1,000 1,000 0 288-6242-424009 IRRIGATION MAINTENANCE 0 0 0 0 109 2,640 190 2,640 2,640 0 288-6242-425003 CONTRACT SERVICES 141 141 211 70 141 150 111 150 150 0 288-6242-425011 ADVERTISING 1 0 2 2 2 10 1 10 10 0
288-6242-425015 LANDSCAPING SERVICES 3,103 3,150 3,781 3,637 3,741 3,760 3,741 4,000 4,000 0 288-6242-425025 PARKS MAINTENANCE CHARGES 400 400 400 400 400 400 400 400 400 0 288-6242-425026 FINANCE ADMINISTRATIVE CHARGES 200 200 200 200 200 200 200 200 200 0 288-6242-427006 GENERAL SUPPLIES 0 0 0 0 0 100 0 100 100 0 TOTAL EXPENDITURES 5,897 5,721 6,776 5,803 6,158 11,310 5,838 11,550 11,550 0 REVENUES OVER (UNDER) EXPENDITURES 2,402 2,057 809 2,885 3,834 (2,480) 5,142 (2,720) (2,720) 0 FUND BALANCE - BEGINNING 20,147 22,549 24,606 25,415 28,300 32,134 32,134 28,300 37,276 FUND BALANCE - ENDING 22,549 24,606 25,415 28,300 32,134 29,654 37,276 25,580 34,556 197
97 10/30/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2025-26 2025-26
SUNSET MEADOWS (6243) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
288-6243-351100 INVESTMENT EARNINGS 1,315 900 752 1,348 2,187 500 2,841 500 500 0 288-6243-351101 UNREALIZED GAIN (LOSSES) 1,477 (889) (3,958) (1,468) 1,289 200 3,076 200 200 0 288-6243-328101 ANNUAL ASSESSMENTS 24,555 28,980 29,500 29,897 30,154 30,000 30,137 30,000 30,000 0 TOTAL REVENUES 27,347 28,991 26,294 29,777 33,630 30,700 36,054 30,700 30,700 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6243-420001 ELECTRIC 1,945 2,017 2,178 2,849 3,408 3,700 3,704 4,000 4,000 0 288-6243-420006 WATER 14,415 9,699 11,877 9,955 11,337 12,000 10,875 12,000 12,000 0 288-6243-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 1,000 0 1,000 1,000 0 288-6243-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 500 0 500 500 0 288-6243-424009 IRRIGATION MAINTENANCE 995 2,897 995 0 2,683 5,000 706 3,000 3,000 0 288-6243-425003 CONTRACT SERVICES 422 422 633 211 422 450 336 450 450 0 288-6243-425011 ADVERTISING 4 0 5 4 4 30 4 30 30 0
288-6243-425015 LANDSCAPING SERVICES 6,363 6,461 6,719 7,460 7,672 8,000 7,672 9,000 9,000 0 288-6243-425025 PARKS MAINTENANCE CHARGES 145 145 145 145 145 145 145 145 145 0 288-6243-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 400 400 0 288-6243-427006 GENERAL SUPPLIES 0 0 0 0 0 500 0 500 500 0 0 TOTAL EXPENDITURES 24,689 22,041 22,952 21,024 26,071 31,725 23,842 31,025 31,025 0 REVENUES OVER (UNDER) EXPENDITURES 2,658 6,950 3,342 8,753 7,559 (1,025) 12,212 (325) (325) 0 FUND BALANCE - BEGINNING 79,916 82,574 89,524 92,866 101,619 109,178 109,178 108,153 121,390 FUND BALANCE - ENDING 82,574 89,524 92,866 101,619 109,178 108,153 121,390 107,828 121,065 198
98 10/30/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2025-26 2025-26
STERLING HILLS (6244) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
288-6244-351100 INVESTMENT EARNINGS 1,395 1,083 997 1,815 3,066 400 3,982 400 400 0 288-6244-351101 UNREALIZED GAIN (LOSSES) 1,663 (1,057) (5,327) (2,174) 1,807 400 4,313 400 400 0 288-6244-328101 ANNUAL ASSESSMENTS 31,975 37,383 35,190 35,752 35,497 35,500 37,197 35,500 35,500 0 TOTAL REVENUES 35,033 37,409 30,860 35,393 40,370 36,300 45,492 36,300 36,300 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6244-420001 ELECTRIC 334 378 408 492 637 800 697 900 900 0 288-6244-420006 WATER 5,797 4,240 6,684 6,692 8,537 9,000 7,309 9,000 9,000 0 288-6244-424007 TREE MAINTENANCE/REPLACE 400 0 0 0 0 400 0 400 400 0 288-6244-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 500 0 500 500 0 288-6244-424009 IRRIGATION MAINTENANCE 278 495 1,550 144 1,753 7,600 1,380 7,600 7,600 0 288-6244-425003 CONTRACT SERVICES 1,209 1,038 1,273 234 778 900 381 900 900 0 288-6244-425011 ADVERTISING 5 0 6 5 5 30 5 30 30 0
288-6244-425015 LANDSCAPING SERVICES 9,565 9,691 10,692 12,124 12,107 18,360 11,507 18,360 18,360 0 288-6244-425025 PARKS MAINTENANCE CHARGES 600 600 600 600 600 600 600 600 600 0 288-6244-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 400 400 0 288-6244-427006 GENERAL SUPPLIES 0 0 0 0 0 400 0 400 400 0 TOTAL EXPENDITURES 18,588 16,842 21,613 20,691 24,817 38,990 22,279 39,090 39,090 0 REVENUES OVER (UNDER) EXPENDITURES 16,445 20,567 9,247 14,702 15,553 (2,690) 23,213 (2,790) (2,790) 0 FUND BALANCE - BEGINNING 76,518 92,963 113,530 122,777 137,479 153,032 153,032 150,342 176,245 FUND BALANCE - ENDING 92,963 113,530 122,777 137,479 153,032 150,342 176,245 147,552 173,455 199
99 10/30/2025
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2024-25 2025-26 2025-26
MURDOCH ESTATES (6245) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
288-6245-351100 INVESTMENT EARNINGS 0 1 19 43 115 0 149 0 0 0 288-6245-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 68 0 162 0 0 0 288-6245-328101 ANNUAL ASSESSMENTS 1,770 2,492 2,935 2,644 3,112 3,023 3,205 3,023 3,023 0 TOTAL REVENUES 1,770 2,493 2,954 2,687 3,295 3,023 3,516 3,023 3,023 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6245-420001 ELECTRIC 132 137 148 179 232 250 252 250 250 0 288-6245-420006 WATER 964 846 615 808 941 975 283 975 975 0 288-6245-425003 CONTRACT SERVICES 61 61 91 30 61 65 47 65 65 0 288-6245-425011 ADVERTISING 1 0 1 1 1 5 1 5 5 0
288-6245-425011 LANDSCAPING SERVICES 0 0 0 0 67 2,340 0 2,340 2,340 0 288-6245-425026 FINANCE ADMINISTRATIVE CHARGES 70 70 70 69 70 70 70 70 70 0 288-6245-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 1,228 1,114 925 1,087 1,372 3,705 653 3,705 3,705 0 REVENUES OVER (UNDER) EXPENDITURES 542 1,379 2,029 1,600 1,923 (682) 2,863 (682) (682) 0 FUND BALANCE - BEGINNING (1,729) (1,187) 192 2,221 3,821 5,744 5,744 5,062 8,607 FUND BALANCE - ENDING (1,187) 192 2,221 3,821 5,744 5,062 8,607 4,380 7,925 200
100
10/30/2025
FIRE SERVICES CFD 2003-01 (291)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
291-1910-351100 INVESTMENT EARNINGS 864 165 14 61 93 100 104 100 100 0 291-1910-351101 UNREALIZED GAIN (LOSSES) 2,970 (3,180) (910) (1,728) 572 100 1,815 100 100 0 291-2210-328101 ANNUAL ASSESSMENTS 410,095 420,206 420,345 445,600 473,981 490,000 490,310 504,510 504,510 0 TOTAL REVENUES 413,929 417,191 419,449 443,933 474,646 490,200 492,229 504,710 504,710 0
EXPENDITURES
INTERFUND TRANSFERS
291-2210-499465 TRANSFERS OUT-DEBT SERVICE 160,000 160,000 160,000 160,000 160,000 170,000 170,000 170,000 170,000 0 291-2210-499110 TRANSFERS OUT-GENERAL FUND 280,000 300,000 260,000 280,000 310,000 320,000 310,000 345,000 345,000 0 TOTAL EXPENDITURES 440,000 460,000 420,000 440,000 470,000 490,000 480,000 515,000 515,000 0 REVENUES OVER (UNDER) EXPENDITURES (26,071) (42,809) (551) 3,933 4,646 200 12,229 (10,290) (10,290) 0 FUND BALANCE - BEGINNING 70,524 44,453 1,644 1,093 5,026 9,672 9,672 9,872 21,901 FUND BALANCE - ENDING 44,453 1,644 1,093 5,026 9,672 9,872 21,901 (418) 11,611 201
101
10/30/2025
PUBLIC SAFETY CFD 2007-01 (292)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
292-1910-351100 INVESTMENT EARNINGS 1,062 108 121 663 970 100 208 100 100 0 292-1910-351101 UNREALIZED GAIN (LOSSES) 2,858 (3,188) (2,311) (4,716) 3,189 100 3,697 100 100 0 292-1910-328101 ANNUAL ASSESSMENTS 220,739 226,298 295,770 310,069 342,463 389,000 389,368 398,830 429,000 30,170 TOTAL REVENUES 224,659 223,218 293,580 306,016 346,622 389,200 393,273 399,030 429,200 30,170
EXPENDITURES
TRANSFERS & OTHER
292-2110-499110 POLICE SERVICES 140,000 120,000 110,000 150,000 215,000 200,000 200,000 200,000 220,000 20,000 292-2210-499110 FIRE SERVICES 120,000 135,000 120,000 150,000 190,000 200,000 200,000 200,000 200,000 0 TOTAL EXPENDITURES 260,000 255,000 230,000 300,000 405,000 400,000 400,000 400,000 420,000 20,000 REVENUES OVER (UNDER) EXPENDITURES (35,341) (31,782) 63,580 6,016 (58,378) (10,800) (6,727) (970) 9,200 10,170 FUND BALANCE - BEGINNING 68,988 33,647 1,865 65,445 71,461 13,083 13,083 2,283 6,356 FUND BALANCE - ENDING 33,647 1,865 65,445 71,461 13,083 2,283 6,356 1,313 15,556 202
102
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
SUMMARY OF FUND BALANCE
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment 6250 TESORO I 252,202 329,323 389,056 457,229 468,759 466,071 493,806 463,383 491,118 25,047 6251 HILL RD 2,896 4,359 5,639 6,417 8,375 10,083 10,475 11,791 12,183 2,100 6252 OGCC 9,015 14,015 19,265 22,015 28,508 33,858 35,636 39,208 41,186 7,328 6253 RIVERPOINT 882 2,149 3,416 5,170 8,895 12,425 12,754 15,955 16,284 3,859 6254 OAK LEAF MEADOWS 0 0 0 0 2,264 4,764 4,877 7,264 7,377 2,613 6255 LOMA LANE 0 0 0 0 0 705 713 1,410 1,418 713
6256 ESTATES AT TESORO 0 0 0 (77) (368) (8,556) (3,519) (14,927) (11,635) (3,079) 6257 CARMEL RANCH 0 0 0 (286) 1,643 (5,156) 5,989 (13,955) (174) 4,982 6258 WHISPERING OAKS 0 0 0 0 0 2,284 3,503 4,568 6,930 4,646 6259 SADDLEWOOD 0 0 0 0 0 0 0 0 0 0
264,995 349,846 417,376 490,468 518,076 516,478 564,234 514,697 564,687 48,209 203
103
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
TESORO I (6250) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6250-351100 INVESTMENT EARNINGS 2,755 2,968 3,022 4,793 6,560 2,500 8,738 2,500 2,500 0 293-62550-351101UNREALIZED GAIN (LOSSES) 5,276 (2,255) (16,896) (8,233) 6,204 812 13,103 812 812 0 293-6250-328101 ANNUAL ASSESSMENTS 72,919 78,010 77,953 85,325 16,003 21,500 21,503 21,500 21,500 0 TOTAL REVENUES 80,950 78,723 64,079 81,885 28,767 24,812 43,344 24,812 24,812 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6250-420001 ELECTRIC 755 602 2,175 3,960 1,185 3,000 1,397 3,000 3,000 0 293-6250-420006 WATER 638 500 1,671 3,262 1,014 5,000 988 5,000 5,000 0 293-6250-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 121 500 0 500 500 0 293-6250-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 500 0 500 500 0 293-6250-425003 CONTRACT SERVICES 0 0 0 167 0 0 0 0 0 0 293-6250-425015 LANDSCAPING 760 0 0 6,323 14,917 18,000 15,412 18,000 18,000 0 293-6250-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6250-425026 FINANCE ADMINISTRATIVE CHARGES 500 500 500 0 0 500 500 500 500 0 293-6250-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 2,653 1,602 4,346 13,712 17,237 27,500 18,297 27,500 27,500 0 REVENUES OVER (UNDER) EXPENDITURES 78,297 77,121 59,733 68,173 11,530 (2,688) 25,047 (2,688) (2,688) 0 FUND BALANCE - BEGINNING 173,905 252,202 329,323 389,056 457,229 468,759 468,759 466,071 493,806 FUND BALANCE - ENDING 252,202 329,323 389,056 457,229 468,759 466,071 493,806 463,383 491,118 204
104
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
HILL RD (6251) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6251-351100 INVESTMENT EARNINGS 0 0 0 0 159 0 160 0 0 0 293-6251-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 145 0 234 0 0 0 293-6251-328101 ANNUAL ASSESSMENTS 1,432 1,463 1,280 778 1,654 1,708 1,708 1,708 1,708 0 TOTAL REVENUES 1,432 1,463 1,280 778 1,958 1,708 2,102 1,708 1,708 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6251-420001 ELECTRIC 0 0 0 0 0 0 2 0 0 0
293-6251-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6251-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6251-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6251-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6251-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6251-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6251-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6251-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6251-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6251-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 2 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 1,432 1,463 1,280 778 1,958 1,708 2,100 1,708 1,708 0 FUND BALANCE - BEGINNING 1,464 2,896 4,359 5,639 6,417 8,375 8,375 10,083 10,475 FUND BALANCE - ENDING 2,896 4,359 5,639 6,417 8,375 10,083 10,475 11,791 12,183 205
105
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
OGCC (6252) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6252-351100 INVESTMENT EARNINGS 0 0 0 0 542 0 631 0 0 0 293-6252-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 495 0 797 0 0 0 293-6252-328101 ANNUAL ASSESSMENTS 4,500 5,000 5,250 2,750 5,500 5,500 5,700 5,500 5,700 200 TOTAL REVENUES 4,500 5,000 5,250 2,750 6,537 5,500 7,128 5,500 5,700 200
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6252-420001 ELECTRIC 0 0 0 0 0 150 0 150 150 0
293-6252-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6252-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6252-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6252-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 44 0 0 0 0 0 293-6252-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6252-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6252-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6252-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6252-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6252-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 44 150 0 150 150 0
REVENUES OVER (UNDER) EXPENDITURES 4,500 5,000 5,250 2,750 6,493 5,350 7,128 5,350 5,550 200 FUND BALANCE - BEGINNING 4,515 9,015 14,015 19,265 22,015 28,508 28,508 33,858 35,636 FUND BALANCE - ENDING 9,015 14,015 19,265 22,015 28,508 33,858 35,636 39,208 41,186 206
106
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
RIVER POINT(6253) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6253-351100 INVESTMENT EARNINGS 0 0 0 0 159 0 74 0 0 0 293-6253-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 146 0 249 0 0 0 293-6253-328101 ANNUAL ASSESSMENTS 882 1,267 1,267 1,754 3,420 3,530 3,536 3,530 3,530 0 TOTAL REVENUES 882 1,267 1,267 1,754 3,725 3,530 3,859 3,530 3,530 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6253-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6253-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6253-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6253-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6253-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6253-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6253-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6253-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6253-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6253-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6250-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 882 1,267 1,267 1,754 3,725 3,530 3,859 3,530 3,530 0 FUND BALANCE - BEGINNING 0 882 2,149 3,416 5,170 8,895 8,895 12,425 12,754 FUND BALANCE - ENDING 882 2,149 3,416 5,170 8,895 12,425 12,754 15,955 16,284 207
107
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
OAK LEAF MEADOWS (6254) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6254-351100 INVESTMENT EARNINGS 0 0 0 0 33 0 50 0 0 0 293-6254-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 31 0 63 0 0 0 293-6254-328101 ANNUAL ASSESSMENTS 0 0 0 0 2,200 2,500 2,500 2,500 2,500 0 TOTAL REVENUES 0 0 0 0 2,264 2,500 2,613 2,500 2,500 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6254-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6254-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6254-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6254-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6254-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6254-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6254-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6254-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6254-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6254-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6254-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 2,264 2,500 2,613 2,500 2,500 0 FUND BALANCE - BEGINNING 0 0 0 0 0 2,264 2,264 4,764 4,877 FUND BALANCE - ENDING 0 0 0 0 2,264 4,764 4,877 7,264 7,377 208
108
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
LOMA LANE (6255) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6255-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 8 0 0 0 293-6255-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 293-6255-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 705 705 705 705 0 TOTAL REVENUES 0 0 0 0 0 705 713 705 705 0
EXPENDITURES
OPERATIONS & MAINTENANCE 0
293-6255-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6255-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6255-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6255-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6255-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6255-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6255-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6255-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6255-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6255-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6255-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 705 713 705 705 0 FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 705 713
FUND BALANCE - ENDING 0 0 0 0 0 705 713 1,410 1,418
209
109
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
ESTATES AT TESORO (6256) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6256-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 293-6256-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 293-6256-328101 ANNUAL ASSESSMENTS 0 0 0 0 1,091 3,212 3,303 3,212 4,284 1,072 TOTAL REVENUES 0 0 0 0 1,091 3,212 3,303 3,212 4,284 1,072
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6256-420001 ELECTRIC 0 0 0 0 942 5,000 2,537 5,000 5,000 0 293-6256-420006 WATER 0 0 0 77 270 400 234 400 400 0
293-6256-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6256-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6256-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 170 500 0 500 500 0 293-6256-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6256-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6256-425015 LANDSCAPING 0 0 0 0 0 5,000 3,183 3,183 6,000 1,000 293-6256-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 500 500 500 500 0 293-6256-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6256-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 77 1,382 11,400 6,454 9,583 12,400 1,000 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (77) (291) (8,188) (3,151) (6,371) (8,116) 72 FUND BALANCE - BEGINNING 0 0 0 0 (77) (368) (368) (8,556) (3,519) FUND BALANCE - ENDING 0 0 0 (77) (368) (8,556) (3,519) (14,927) (11,635) 210
110
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
CARMEL RANCH (6257) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6257-351100 INVESTMENT EARNINGS 0 0 0 0 24 0 84 0 0 0 293-6257-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 22 0 46 0 0 0 293-6257-328101 ANNUAL ASSESSMENTS 0 0 0 0 5,956 12,301 15,068 12,301 14,937 2,636 TOTAL REVENUES 0 0 0 0 6,002 12,301 15,198 12,301 14,937 2,636
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6257-420001 ELECTRIC 0 0 0 0 455 1,600 1,444 1,600 1,600 0 293-6257-420006 WATER 0 0 0 286 3,448 5,000 2,248 5,000 5,000 0 293-6257-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6257-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6257-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 170 1,000 0 1,000 1,000 0 293-6257-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6257-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6257-425015 LANDSCAPING 0 0 0 0 0 11,000 6,660 13,000 13,000 0 293-6257-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6257-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 500 500 500 500 0 293-6257-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 286 4,073 19,100 10,852 21,100 21,100 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (286) 1,929 (6,799) 4,346 (8,799) (6,163) 2,636 FUND BALANCE - BEGINNING 0 0 0 0 (286) 1,643 1,643 (5,156) 5,989 FUND BALANCE - ENDING 0 0 0 (286) 1,643 (5,156) 5,989 (13,955) (174) 211
111
10/30/2025
MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
WHISPERING OAKS (6258) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6258-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 41 0 0 0 293-6258-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 293-6258-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 2,284 3,462 2,284 3,427 1,143 TOTAL REVENUES 0 0 0 0 0 2,284 3,503 2,284 3,427 1,143
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6258-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6258-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6258-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6258-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6258-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6258-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6258-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 2,284 3,503 2,284 3,427 1,143 FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 2,284 3,503
FUND BALANCE - ENDING 0 0 0 0 0 2,284 3,503 4,568 6,930 MAINTENANCE SERVICES CFD 2015-01 (293)
2024-25 2025-26 2025-26
SADDLEWOOD (6259) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
293-6258-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 293-6258-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 293-6258-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0
212
112
10/30/2025
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6258-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6258-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6258-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6258-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6258-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6258-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6258-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 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
213
113
10/30/2025
STREETS REPLACEMENT FUND (294)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
294-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 294-1910-374120 MISCELLANEOUS 0 0 0 0 97,877 0 0 0 0 0
294-19100-399110TRANSFER IN 0 461,000 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 461,000 0 0 97,877 0 0 0 0 0
294-4149-442001 CAPITAL PROJECTS
CP1815 3RD AVE - E TO F ST 0 0 68,674 392,326 0 0 0 0 0 0 CP2415 E ST - YOSEMITE - FIRST 0 0 0 0 0 97,877 0 0 97,877 97,877 TOTAL EXPENDITURES 0 0 68,674 392,326 0 97,877 0 0 97,877 97,877 REVENUES OVER (UNDER) EXPENDITURES 0 461,000 (68,674) (392,326) 97,877 (97,877) 0 0 (97,877) (97,877) FUND BALANCE - BEGINNING 0 0 461,000 392,326 0 97,877 97,877 0 97,877 FUND BALANCE - ENDING 0 461,000 392,326 0 97,877 0 97,877 0 0 214
114
10/30/2025
SURFACE TRANSPORTATION FUND (316)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
316-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 316-4149-361101 FEDERAL GAS TAX -CMAQ 99,842 662,036 758,428 368,617 288,605 2,429,949 478,585 0 1,893,000 1,893,000 TOTAL REVENUES 99,842 662,036 758,428 368,617 288,605 2,429,949 478,585 0 1,893,000 1,893,000 316-4149-442001 CAPITAL PROJECTS 27,968 588,341 2,089
CP1910 MAAG (G-J) E ST (YOSEMITE-5TH) 172 236,109 0 0 0 0 0 0 0 0 CP2004 J ST - DAVITT TO FIRST 0 0 261,150 0 0 0 0 0 0 0 CP2009 ATP - G STREET PROJECT 0 28,527 659,750 0 0 0 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 282,998 0 0 0 0 0 0 CP2218 J ST (YOSEMITE - FIRST) 0 0 0 0 288,281 0 1,800 0 0 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 609 284,700 271,949 0 0 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 968,000 96,807 0 871,193 871,193 CP2506 S YOSEMITE - ALBERS 0 0 0 0 0 925,000 344 0 924,656 924,656 TOTAL EXPENDITURES 28,140 852,977 922,989 282,998 288,890 2,177,700 370,900 0 1,795,849 1,795,849 REVENUES OVER (UNDER) EXPENDITURES 71,702 (190,941) (164,561) 85,619 (285) 252,249 107,685 0 97,151 97,151 FUND BALANCE - BEGINNING (28,395) 43,307 (147,634) (312,195) (226,576) (226,861) (226,861) 25,388 (119,176) FUND BALANCE - ENDING 43,307 (147,634) (312,195) (226,576) (226,861) 25,388 (119,176) 25,388 (22,025) 215
115
10/30/2025
PARKS CAPITAL FACILITIES FUND (343)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
343-1910-351100 INVESTMENT EARNINGS 63,741 47,966 42,787 64,777 101,960 30,000 55,276 30,000 30,000 0 343-1910-351101 UNREALIZED GAIN (LOSSES) 74,120 (43,240) (199,262) (57,226) 68,389 10,000 138,636 10,000 10,000 0 343-7219-362410 STATE GRANTS 124,550 0 0 0 0 0 0 0 0 0
343-7219-371411 PARK DEVELOPMENT 44,585 637,565 12,632 386,410 318,510 300,000 845,512 824,500 824,500 0 343-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 306,996 (143,843) 642,291 393,961 488,859 1,039,424 340,000 864,500 864,500 0
EXPENDITURES
GENERAL GOVERNMENT
343-7219-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
343-7219-441002 IMPROVEMENTS TO LAND 625 667 726 738 697 800 678 800 800 0 343-7219-441005 EQUIPMENT 0 0 0 0 0 0 0 0 0 0
343-7219-442001 CAPITAL PROJECTS 1,465 4,063 0 0 0 0 0 0 0 0 CP1301 VALLEY VIEW RIVER ACCESS 1,234 0 0 0 0 0 0 0 0 0 CP1405 S.YOSEMITE PEDESTRIAN 0 0 0 0 0 0 0 0 0 0
CP1718 GREGER BASIN MASTER PLAN 0 0 3,600 19,358 98,610 0 0 0 0 0 CP1719 MEDLEN PARK BASKETBALL 0 0 0 0 0 18,000 0 0 18,000 18,000 CP1720 PARK SIGNAGE - VARIOUS 0 0 0 0 0 0 0 0 0 0
CP1721 GYMNASIUM DESIGN 7,275 6,328 3,000 2,755 0 5,000 0 0 5,000 5,000 CP1728 DOG PARK BASIN 0 0 0 0 0 0 0 0 0 0
CP2102 FISH PARK TENNIS COURTS 0 625 270,429 104,127 0 0 0 0 0 0 CP2311 COMMUNITY SPORTS FIELDS 0 0 0 0 1,344,970 3,655,030 3,638,213 0 16,817 16,817 CP2605 FISH PARK RESTROOM & IMPROVEMENTS 0 0 0 0 0 0 0 524,500 524,500 0 CP2606 SADDLEWOOD REIMB AGREEMENT 0 0 0 0 0 0 0 50,000 50,000 0 TOTAL EXPENDITURES 10,599 11,683 277,755 126,978 1,444,277 3,678,830 3,638,891 575,300 615,117 39,817 REVENUES OVER (UNDER) EXPENDITURES 296,397 630,608 (421,598) 266,983 (955,418) (3,338,830) (2,599,467) 289,200 249,383 (39,817) FUND BALANCE - BEGINNING 4,135,413 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 3,952,385 613,555 1,352,918 FUND BALANCE - ENDING 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 613,555 1,352,918 902,755 1,602,301 Fund Balance 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 1,352,918 Less Reserved for Loan to Redevelopment Agency (225,380) (225,380) (184,911) (145,594) (108,210) (69,618) Unreserved Balance 4,206,431 4,837,039 4,455,909 4,762,209 3,844,175 1,283,300 216
116
10/30/2025
STREETS CAPITAL FACILITIES FUND (344)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
344-1910-351100 INVESTMENT EARNINGS 0 0 0 2,287 6,834 0 14,872 0 0 0 344-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (16,805) (608) 0 17,413 0 0 0 344-4149-371404 STREETS 103,685 388,705 337,653 392,327 403,796 225,000 412,780 225,000 225,000 0 TOTAL REVENUES 103,685 388,705 337,653 377,809 410,022 225,000 445,065 225,000 225,000 0
EXPENDITURES
344-4149-452001 WAKEFIELD EXTENSION LOAN 9,000 9,000 9,000 9,000 14,000 0 0 0 0 0 344-4149-442001 CAPITAL PROJECTS
CP0402 PEDERSON RD
CP0536 WANERVILLE & YOSE-WEST LEG 0 0 0 0 0 0 0 0 0 0
CP0606 KAUFMAN RD 0 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 175,332 45,001 53,392 96,557 50,000 162,717 100,000 100,000 0 CP2315 S MAAG AVE EXTENSION - DESIGN 0 0 0 0 0 40,000 0 0 40,000 40,000 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 81,415 59,990 75,000 5,800 0 69,200 69,200 CP2407 STREETS MASTER PLAN 0 0 0 0 1,870 20,000 0 0 20,000 20,000 CP2503 KAUFMAN RD (GREGER - PIPELINE) 0 0 0 0 0 390,000 0 0 390,000 390,000 TOTAL EXPENDITURES 9,000 184,332 54,001 143,807 172,417 575,000 168,517 100,000 619,200 519,200 REVENUES OVER (UNDER) EXPENDITURES 94,685 204,373 283,652 234,002 237,605 (350,000) 276,548 125,000 (394,200) (519,200) FUND BALANCE - BEGINNING (487,381) (392,696) (188,323) 95,329 329,331 566,936 566,936 216,936 843,484 FUND BALANCE - ENDING (392,696) (188,323) 95,329 329,331 566,936 216,936 843,484 341,936 449,284 217
117
10/30/2025
STORM DRAIN CAPITAL FACILITIES FUND (349)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
349-1910-351100 INVESTMENT EARNINGS 10,504 2,596 3,799 9,378 12,431 600 12,498 600 600 0 349-1910-351101 UNREALIZED GAIN (LOSSES) 8,155 (8,809) (12,501) (8,159) 10,913 400 8,601 400 400 0 349-4150-362410 STATE GRANTS 0 0 242,175 0 0 0 0 0 0 0
349-4150-371406 STORM DRAIN 17,288 76,535 68,343 66,601 82,840 40,000 78,588 40,000 40,000 0 349-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 35,947 70,322 301,816 67,820 106,184 41,000 99,687 41,000 41,000 0
EXPENDITURES
349-4150-442001 CAPITAL PROJECTS
CP1408 FCB HOMES REIMBURSEMENT 0 33,072 9,500 8,305 18,600 30,000 0 30,000 30,000 0 CP1801 DRYWELLS REHAB 0 0 20,390 0 0 2,500 0 2,500 2,500 0 CP1732 WOOD BASIN STORM DRAIN 0 0 1,559 0 0 0 0 0 0 0
CP2020 WEST F STORM DRAIN 4,505 389,703 11,375 0 0 0 0 0 0 0 CP2316 YOSEMITE & WAKEFIELD CONNECT 0 0 0 0 63,886 0 0 0 0 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 18,613 14,378 50,000 34,439 0 50,000 50,000 CP2321 WOOD BASIN DRY WELLS 0 0 0 0 215,111 0 0 0 0 0
CP2408 STORM MASTER PLAN 0 0 0 0 0 20,000 0 0 20,000 20,000 CP2503 KAUFMAN RD IMPROV 0 0 0 0 0 0 0 60,000 60,000 0
CP2311 GREGER SPORTS FIELDS STORM DRAIN 0 0 0 0 0 0 0 0 150,000 150,000 TOTAL EXPENDITURES 4,505 422,775 42,824 26,918 311,975 102,500 34,439 92,500 312,500 220,000 REVENUES OVER (UNDER) EXPENDITURES 31,442 (352,453) 258,992 40,902 (205,791) (61,500) 65,248 (51,500) (271,500) (220,000) FUND BALANCE - BEGINNING 641,571 673,013 320,560 579,552 620,454 414,663 414,663 353,163 479,911 FUND BALANCE - ENDING 673,013 320,560 579,552 620,454 414,663 353,163 479,911 301,663 208,411 Fund Balance 673,013 320,560 579,552 620,454 414,663 479,911 Less Reserved for Loan to Redevelopment Agency (223,993) (223,993) (183,314) (144,207) (114,798) (68,232) Unreserved Balance 449,020 96,567 396,238 476,247 299,865 411,679 218
118
10/30/2025
ADMINISTRATION CAPITAL FACILITES FUND (354)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
354-1910-351100 INVESTMENT EARNINGS 1,677 1,368 1,208 2,024 3,453 800 5,023 800 800 0 354-1910-351101 UNREALIZED GAIN (LOSSES) 2,074 (1,165) (6,003) (2,466) 1,591 400 5,436 400 400 0 354-1910-371417 ADMINISTRATION 5,522 39,962 10,771 28,872 36,177 20,000 29,588 20,000 20,000 0 TOTAL REVENUES 9,273 40,165 5,976 28,430 41,221 21,200 40,047 21,200 21,200 0
EXPENDITURES
GENERAL GOVERNMENT
354-1910-425003 CONTRACT SERVICES 0 0 0 7,000 0 50,000 9,853 50,000 50,000 0 354-1910-442001 CAPITAL OUTLAY
CP140 FCB HOMES REIMBURSEMENT 0 16,870 5,069 3,399 10,656 10,000 4,383 10,000 10,000 0 TOTAL EXPENDITURES 0 16,870 5,069 10,399 10,656 60,000 14,236 60,000 60,000 0 REVENUES OVER (UNDER) EXPENDITURES 9,273 23,295 907 18,031 30,565 (38,800) 25,811 (38,800) (38,800) 0 FUND BALANCE - BEGINNING 109,053 118,326 141,621 142,528 160,559 191,124 191,124 152,324 216,935 FUND BALANCE - ENDING 118,326 141,621 142,528 160,559 191,124 152,324 216,935 113,524 178,135 219
119
10/30/2025
FIRE CAPITAL FACILITY FUND (355)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
355-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 355-2210-371407 FIRE 10,689 90,600 21,842 68,618 83,811 45,000 64,852 45,000 45,000 0 TOTAL REVENUES 10,689 90,600 21,842 68,618 83,811 45,000 64,852 45,000 45,000 0
EXPENDITURES
INTERFUND TRANSFERS
TRANSFERS & OTHER
355-2210-499000 TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 10,689 90,600 21,842 68,618 83,811 45,000 64,852 45,000 45,000 0 FUND BALANCE - BEGINNING (701,377) (690,688) (600,088) (578,246) (509,628) (425,817) (425,817) (380,817) (360,965) FUND BALANCE - ENDING (690,688) (600,088) (578,246) (509,628) (425,817) (380,817) (360,965) (335,817) (315,965) 220
120
10/30/2025
POLICE CAPITAL FACILITY FUND (356)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
356-1910-351100 INVESTMENT EARNINGS 2,601 991 998 672 1,931 600 4,049 600 600 0 356-1910-351101 UNREALIZED GAIN (LOSSES) 1,334 (1,270) (3,576) (852) (778) 200 3,812 200 200 0 356-2110-371412 POLICE 8,571 72,278 17,107 54,891 67,256 50,000 51,549 50,000 50,000 0 TOTAL REVENUES 12,506 71,999 14,529 54,711 68,409 50,800 59,410 50,800 50,800 0
EXPENDITURES
356-2110-442002 CAPITAL OUTLAY
CP1822 DISPATCH CENTER EQUIP 219,327 0 4,300 0 0 0 0 0 0 0 CP1819 POLICE/CITY HALL REMODEL 0 0 133,797 0 0 0 0 0 0 0 TOTAL EXPENDITURES 219,327 0 138,097 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES (206,821) 71,999 (123,568) 54,711 68,409 50,800 59,410 50,800 50,800 0 FUND BALANCE - BEGINNING 272,991 66,170 138,169 14,601 69,312 137,721 137,721 188,521 197,131 FUND BALANCE - ENDING 66,170 138,169 14,601 69,312 137,721 188,521 197,131 239,321 247,931 221
121
10/30/2025
GENERAL GOVERNMENT CAPITAL FACILITY FUND (357)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
357-1910-351100 INVESTMENT EARNINGS 11,260 8,523 4,799 4,913 8,053 5,000 5,255 5,000 5,000 0 357-1910-351101 UNREALIZED GAIN (LOSSES) 13,419 (8,648) (19,983) (5,221) 5,512 1,500 11,319 1,500 1,500 0 357-1910-371413 GENERAL GOVERNMENT 9,290 78,656 18,970 59,639 71,937 40,000 57,650 40,000 40,000 0 0 TOTAL REVENUES 33,969 78,531 3,786 59,331 85,502 46,500 74,224 46,500 46,500 0 357-1910-442001 CAPITAL OUTLAY
CP1610 FACILITY MASTER PLAN 0 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 33,577 9,860 7,435 21,194 25,000 8,550 25,000 25,000 0 CP1819 POLICE/CITY HALL REMODEL 0 0 479,163 0 0 0 0 0 0 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 50,500 320,000 257,712 0 62,288 62,288 TOTAL EXPENDITURES 0 33,577 489,023 7,435 71,694 345,000 266,262 25,000 87,288 62,288 REVENUES OVER (UNDER) EXPENDITURES 33,969 44,954 (485,237) 51,896 13,808 (298,500) (192,038) 21,500 (40,788) (62,288) FUND BALANCE - BEGINNING 738,944 772,913 817,867 332,630 384,526 398,334 398,334 99,834 206,296 FUND BALANCE - ENDING 772,913 817,867 332,630 384,526 398,334 99,834 206,296 121,334 165,508 222
122
10/30/2025
PLAN AREA FEE FUND (360)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
360-1910-351100 INVESTMENT EARNINGS 7,127 1,680 0 32 236 0 662 0 0 0 360-1910-351101 UNREALIZED GAIN (LOSSES) 5,908 (8,928) 0 0 0 0 0 0 0 0 360-1910-371450 PLAN AREA FEE 0 0 0 84,092 126,731 100,000 79,472 100,000 100,000 0 TOTAL REVENUES 13,035 (7,248) 0 84,124 126,967 100,000 80,134 100,000 100,000 0
GENERAL GOVERNMENT
360-1910-442001 CONTRACT SERVICES
CP2014 D STREET EXTENSION TO STEARNS 227,268 405,404 0 0 0 205,000 204,236 0 90,000 90,000 CP2319 CARMEL RANCH REIMBURSEMENT 0 0 0 79,589 0 0 0 0 0 0 TOTAL EXPENDITURES 227,268 405,404 0 79,589 0 205,000 204,236 0 90,000 90,000 REVENUES OVER (UNDER) EXPENDITURES (214,233) (412,652) 0 4,535 126,967 (105,000) (124,102) 100,000 10,000 (90,000) FUND BALANCE - BEGINNING 619,637 405,404 (7,248) (7,248) (2,713) 124,254 124,254 19,254 152 FUND BALANCE - ENDING 405,404 (7,248) (7,248) (2,713) 124,254 19,254 152 119,254 10,152 223
123
10/30/2025
RDA SUCCESSOR AGENCY (363)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
363-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 363-9091-311065 PROPERTY TAXES 125,000 0 0 125,000 250,000 250,000 250,000 250,000 250,000 0 363-9091-351317 COWBOY MUSEUM 3,674 3,674 3,674 3,674 3,671 3,674 3,673 3,674 3,674 0 MISCELLANEOUS 0 0 0 0 0 0 0 0 0 0
Transfer from Fund 460 0 0 220,500 199,409 0 0 0 0 0 0
TOTAL REVENUES 128,674 3,674 224,174 328,083 253,671 253,674 253,673 253,674 253,674 0
EXPENDITURES
SALARIES & BENEFITS
363-9091-410000 CONTRACT SERVICES 13,426 12,598 13,827 14,828 15,348 15,000 14,647 15,000 15,000 0 363-9091-414001 RETIREMENT 7,007 8,129 1,983 1,753 1,804 2,500 1,722 2,500 2,500 0 363-9091-414002 HEALTH INSURANCE 1,628 1,423 1,472 1,552 1,596 2,000 1,466 2,000 2,000 0 CP1408 FCB HOMES REIMBURSEMENT 499 470 517 553 575 500 544 500 500 0 363-9091-414004 SOCIAL SECURITY/MEDICARE 182 171 198 201 209 200 197 200 200 0 363-9091-414005 LONG TERM DISABILITY INS 64 33 29 19 29 75 59 75 75 0 363-9091-414006 STATE UNEMPLOYMENT 21 40 32 21 18 50 22 50 50 0 363-9091-414007 DEFERRED COMPENSATION 664 627 688 738 765 600 730 600 600 0 363-9091-414008 LIFE INSURANCE 66 60 64 28 46 60 50 60 60 0 * SALARIES & BENEFITS 23,557 23,551 18,810 19,693 20,390 20,985 19,437 20,985 20,985 0
OPERATIONS & MAINTENANCE
363-9091-415000 INSURANCE 6,600 6,000 6,600 6,600 6,600 6,600 6,600 6,600 6,600 0 363-9091-423000 LEASES 10,000 12,597 6,000 6,000 6,000 6,000 6,000 6,000 6,000 0 363-9091-425002 AUDIT 0 0 18,656 5,000 5,300 5,300 5,300 5,300 5,300 0 363-9091-425003 CONTRACT SERVICES 209,643 0 180,491 198,402 197,236 190,000 197,602 190,000 190,000 0 * OPERATIONS & MAINTENANCE 226,243 18,597 211,747 216,002 215,136 207,900 215,502 207,900 207,900 0 TOTAL EXPENDITURES 249,800 42,148 230,557 235,695 235,526 228,885 234,939 228,885 228,885 0 REVENUES OVER (UNDER) EXPENDITURES (121,126) (38,474) (6,383) 92,388 18,145 24,789 18,734 24,789 24,789 0 FUND BALANCE - BEGINNING 166,171 45,045 6,571 188 92,576 110,721 110,721 135,510 129,455 FUND BALANCE - ENDING 45,045 6,571 188 92,576 110,721 135,510 129,455 160,299 154,244 224
124
10/30/2025
REDEVELOPMENT DEBT SERVICE (460)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
460-1910-351100 INVESTMENT EARNINGS 35,917 22,272 11,706 5,608 4,361 10,000 4,200 1,000 1,000 0 460-1910-351101 UNREALIZED GAIN (LOSSES) 37,628 (32,085) (48,865) 31,685 1 0 0 0 0 0 460-9091-399000 TRANSFER IN 0 0 0 0 0 0 0 0 0 0
460-9091-311065 PROPERTY TAXES 277,256 0 0 535,129 1,096,414 1,054,512 1,617,198 1,647,338 1,647,338 0 460-9091-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 350,801 (9,813) (37,159) 572,422 1,100,776 1,064,512 1,621,398 1,648,338 1,648,338 0
EXPENDITURES
OPERATIONS & MAINTENANCE CONTRACT SERVICES
460-9091-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 0 0 0 0 460-9091-499363 TRANSFER OUT 0 41,000 220,500 199,409 0 0 0 0 0 0
DEBT SERVICE
460-9091-451001 PRINCIPAL 0 0 0 0 660,000 1,105,000 1,105,000 1,105,000 1,155,000 50,000 460-9091-451002 INTEREST 554,511 554,511 554,511 554,511 552,640 532,058 532,058 532,057 492,338 (39,719) ** REDEVELOPMENT AGENCY 554,511 595,511 775,011 753,920 1,212,640 1,637,058 1,637,058 1,637,057 1,647,338 10,281 TOTAL EXPENDITURES 554,511 595,511 775,011 753,920 1,212,640 1,637,058 1,637,058 1,637,057 1,647,338 10,281 REVENUES OVER (UNDER) EXPENDITURES (203,710) (605,324) (812,170) (181,498) (111,864) (572,546) (15,660) 11,281 1,000 (10,281) FUND BALANCE - BEGINNING 2,440,710 2,237,000 1,631,676 819,506 638,008 526,144 526,144 (46,402) 510,484 FUND BALANCE - ENDING 2,237,000 1,631,676 819,506 638,008 526,144 (46,402) 510,484 (35,121) 511,484 225
125
10/30/2025
ENERGY EFFICIENCY & CONSERVATION DEBT SERVICES (462)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
462-1910-351100 INVESTMENT EARNINGS 0 381 964 3,161 135 150 0 150 150 0 462-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 462-1910-374120 FEES 0 0 34,006 104,864 150,592 500,000 435,200 500,000 500,000 0 462-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 150,000 0 200,000 0 0 0 462-1910-399317 TRANSFER IN 0 0 0 305,768 0 0 0 0 0 0
462-1910-386100 LEASE PROCEEDS 0 195,973 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 196,354 34,970 413,793 300,727 500,150 635,200 500,150 500,150 0
EXPENDITURES
462-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 40,700 42,000 85,100 42,000 42,000 0 462-1910-446001 BOND ISSUANCE COST 0 87,312 0 0 0 0 0 0 0 0 462-1910-451001 PRINCIPAL 0 0 0 187,548 196,761 206,276 206,276 216,103 216,103 0 462-1910-451002 INTEREST 0 36,292 69,867 68,860 64,778 60,496 60,496 56,008 56,008 0 462-1910-453001 PRINCIPAL 0 0 0 0 114,258 151,690 151,690 153,210 153,210 0 462-1910-453002 INTEREST 0 0 0 0 65,912 28,480 28,480 26,960 26,960 0 0 TOTAL EXPENDITURES 0 123,604 69,867 256,408 482,409 488,942 532,042 494,281 494,281 0 REVENUES OVER (UNDER) EXPENDITURES 0 72,750 (34,897) 157,385 (181,682) 11,208 103,158 5,869 5,869 0 FUND BALANCE - BEGINNING 0 0 72,750 37,853 195,238 13,556 13,556 24,764 116,714 FUND BALANCE - ENDING 0 72,750 37,853 195,238 13,556 24,764 116,714 30,633 122,583 226
126
10/30/2025
FIRE STATION DEBT SERVICE (465)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
465-1910-351100 INVESTMENT EARNINGS 656 487 335 116 177 250 184 250 250 0 465-1910-351101 UNREALIZED GAIN (LOSSES) 1,407 (970) (3,270) 2,507 0 200 0 200 200 0 465-1910-399291 TRANSFER IN 160,000 160,000 160,000 160,000 160,000 170,000 170,000 170,000 170,000 0 465-1910-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 162,063 159,517 157,065 162,623 160,177 170,450 170,184 170,450 170,450 0
EXPENDITURES
OPERATIONS & MAINTENANCE
465-2210-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
465-2210-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0 0
465-2210-451001 PRINCIPAL 93,701 95,456 100,880 160,922 113,171 115,336 117,502 119,632 119,632 0 465-2210-451002 INTEREST 67,348 64,026 60,602 84,012 51,169 49,160 47,113 45,027 45,027 0 TOTAL EXPENDITURES 161,049 159,482 161,482 244,934 164,340 164,496 164,615 164,659 164,659 0 REVENUES OVER (UNDER) EXPENDITURES 1,014 35 (4,417) (82,311) (4,163) 5,954 5,569 5,791 5,791 0 FUND BALANCE - BEGINNING 90,542 91,556 91,591 87,174 4,863 700 700 4,863 6,269 FUND BALANCE - ENDING 91,556 91,591 87,174 4,863 700 6,654 6,269 10,654 12,060 227
127
10/30/2025
2015 PENSION BONDS DEBT SERVICE (467)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
467-1910-351100 INVESTMENT EARNINGS 1,043 755 1,301 456 999 0 0 0 0 0 467-1910-351101 UNREALIZED GAIN (LOSSES) 904 (98) (5,145) 4,042 0 0 0 0 0 0 467-1910-374120 FEES 429,597 469,896 482,756 475,823 477,363 0 0 0 0 0 467-1910-386200 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 431,544 470,553 478,912 480,321 478,362 0 0 0 0 0
EXPENDITURES
467-1910-425003 OTHER PROFESSIONAL FEES 1,815 1,815 1,815 2,035 0 0 0 0 0 0 467-1910-451001 PRINCIPAL 343,600 380,000 422,970 444,000 359,740 121,600 121,600 0 0 0 467-1910-451002 INTEREST 192,773 66,051 37,735 31,824 8,818 1,277 1,276 0 0 0 467-1910-499535 TRANSFER OUT 0 0 0 0 0 55,777 55,778 0 0 0 TOTAL EXPENDITURES 538,188 447,866 462,520 477,859 368,558 178,654 178,654 0 0 0 REVENUES OVER (UNDER) EXPENDITURES (106,644) 22,687 16,392 2,462 109,804 (178,654) (178,654) 0 0 0 FUND BALANCE - BEGINNING 133,953 27,309 49,996 66,388 68,850 178,654 178,654 0 0 FUND BALANCE - ENDING 27,309 49,996 66,388 68,850 178,654 0 0 0 0 228
128
10/30/2025
DENTAL INSURANCE FUND (510)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
510-1910-351100 INVESTMENT EARNINGS 1,009 915 758 1,262 1,976 400 2,965 400 400 0 510-1910-351101 UNREALIZED GAIN (LOSSES) 1,464 (847) (3,845) (1,332) 1,223 250 3,046 250 250 0 510-1910-374120 FEES 57,811 52,499 50,122 56,104 69,814 55,000 108,359 93,000 93,000 0 TOTAL REVENUES 60,284 52,567 47,035 56,034 73,013 55,650 114,370 93,650 93,650 0
EXPENDITURES
OPERATIONS & MAINTENANCE
510-1910-425003 CONTRACT SERVICES 4,473 4,466 5,344 5,137 4,656 4,500 7,347 9,000 9,000 0 510-1910-436001 INSURANCE CLAIMS 33,874 40,112 37,577 48,096 50,363 50,000 73,090 70,000 70,000 0 * OPERATIONS & MAINTENANCE 38,347 44,578 42,921 53,233 55,019 54,500 80,437 79,000 79,000 0 TOTAL EXPENDITURES 38,347 44,578 42,921 53,233 55,019 54,500 80,437 79,000 79,000 0 REVENUES OVER (UNDER) EXPENDITURES 21,937 7,989 4,114 2,801 17,994 1,150 33,933 14,650 14,650 0 FUND BALANCE - BEGINNING 56,681 78,618 86,607 90,721 93,522 111,516 111,516 112,666 145,449 FUND BALANCE - ENDING 78,618 86,607 90,721 93,522 111,516 112,666 145,449 127,316 160,099 229
129
10/30/2025
EMPLOYEE FLEXIBLE SPENDING ACCOUNT FUND (512)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
512-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 512-1910-374120 FEES 14,203 14,586 16,920 20,783 33,970 18,200 23,957 22,000 22,000 0 TOTAL REVENUES 14,203 14,586 16,920 20,783 33,970 18,200 23,957 22,000 22,000 0
EXPENDITURES
OPERATIONS & MAINTENANCE
512-1910-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
512-1910-436001 INSURANCE CLAIMS 15,573 13,524 16,434 18,338 30,532 18,200 21,408 20,000 20,000 0 * OPERATIONS & MAINTENANCE 15,573 13,524 16,434 18,338 30,532 18,200 21,408 20,000 20,000 0 TOTAL EXPENDITURES 15,573 13,524 16,434 18,338 30,532 18,200 21,408 20,000 20,000 0 REVENUES OVER (UNDER) EXPENDITURES (1,370) 1,062 486 2,445 3,438 0 2,549 2,000 2,000 0 FUND BALANCE - BEGINNING 4,149 2,779 3,841 4,327 6,772 10,210 10,210 10,210 12,759 FUND BALANCE - ENDING 2,779 3,841 4,327 6,772 10,210 10,210 12,759 12,210 14,759 230
130
10/30/2025
RISK MANAGEMENT FUND (515)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
515-1910-351100 INVESTMENT EARNINGS 4,141 5,457 6,393 10,294 11,950 5,000 8,544 5,000 5,000 0 515-1910-351101 UNREALIZED GAIN (LOSSES) 7,937 (1,827) (36,151) (4,255) 16,886 2,000 16,401 2,000 2,000 0 515-1910-374120 ANNUAL CHARGE 109,106 109,106 109,106 109,106 109,106 409,106 409,106 109,106 109,106 0 515-1910-399110 TRANSFER IN 0 0 0 0 0 0 100,000 0 0 0
515-1910-374145 REFUNDS 178,409 255,709 237,914 40,266 22,297 18,163 16,108 18,163 18,163 0 TOTAL REVENUES 299,593 368,445 317,262 155,411 160,239 434,269 550,159 134,269 134,269 0
EXPENDITURES
OPERATIONS & MAINTENANCE
515-1910-415000 LIABILITY INSURANCE 62,860 66,103 63,807 169,269 235,863 305,000 336,012 305,000 305,000 0 515-1910-425003 OTHER PROFESSIONAL FEES 46,535 29,384 42,929 47,838 25,280 50,000 91,186 50,000 50,000 0 * OPERATIONS & MAINTENANCE 109,395 95,487 106,736 217,107 261,143 355,000 427,198 355,000 355,000 0
INTERFUND TRANSFERS
515-1910-499110 TRANSFERS OUT 0 0 0 75,000 75,000 75,000 0 150,000 150,000 75,000 TOTAL EXPENDITURES 109,395 95,487 106,736 292,107 336,143 430,000 427,198 505,000 505,000 0 REVENUES OVER (UNDER) EXPENDITURES 190,198 272,958 210,526 (136,696) (175,904) 4,269 122,961 (370,731) (370,731) 0 FUND BALANCE - BEGINNING 224,747 414,945 687,903 898,429 761,733 585,829 585,829 590,098 708,790 FUND BALANCE - ENDING 414,945 687,903 898,429 761,733 585,829 590,098 708,790 219,367 338,059 231
131
10/30/2025
EMPLOYEE LIABILITY FUND (520)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
520-1910-351100 INVESTMENT EARNINGS 13,839 10,332 7,987 10,420 17,196 6,000 19,076 6,000 6,000 0 520-1910-351101 UNREALIZED GAIN (LOSSES) 12,372 (7,187) (36,280) (8,481) 8,685 2,500 25,779 2,500 2,500 0 520-1910-374120 ANNUAL LIABILITY CHARGE 28,663 28,663 28,663 123,663 103,663 0 28,663 28,663 28,663 0 520-1910-399110 TRANSFER IN 250,000 50,000 0 0 0 0 250,000 0 0 0 TOTAL REVENUES 304,874 81,808 370 125,602 129,544 8,500 323,518 37,163 37,163 0
EXPENDITURES
OPERATIONS & MAINTENANCE
520-1910-410000 SALARIES 346,188 97,611 168,535 53,496 85,289 80,000 464,813 80,000 80,000 0 520-1910-414004 SOCIAL SECURITY/MEDICARE 4,651 928 1,922 776 841 5,000 6,747 5,000 5,000 0 520-1910-414006 STATE UNENPLOYMENT 0 0 0 0 0 1,000 0 1,000 1,000 0 * OPERATIONS & MAINTENANCE 350,839 98,539 170,457 54,272 86,130 86,000 471,560 86,000 86,000 0 TOTAL EXPENDITURES 350,839 98,539 170,457 54,272 86,130 86,000 471,560 86,000 86,000 0 REVENUES OVER (UNDER) EXPENDITURES (45,965) (16,731) (170,087) 71,330 43,414 (77,500) (148,042) (48,837) (48,837) 0 FUND BALANCE - BEGINNING 1,046,177 1,000,212 983,481 813,394 884,724 928,138 928,138 850,638 780,096 FUND BALANCE - ENDING 1,000,212 983,481 813,394 884,724 928,138 850,638 780,096 801,801 731,259 232
132
10/30/2025
INFORMATION TECHNOLOGY FUND (525)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
525-1910-351100 INVESTMENT EARNINGS 1,463 655 1,605 7,310 12,258 800 15,546 800 800 0 525-1910-351101 UNREALIZED GAIN (LOSSES) 1,289 (1,430) (15,635) (7,528) 1,124 800 21,628 800 800 0 525-1910-374120 ANNUAL CHARGE 189,600 189,750 556,700 338,000 457,000 267,000 267,000 267,000 267,000 0 525-1910-399110 TRANSFER IN 0 200,000 50,000 0 0 0 0 0 0 0 TOTAL REVENUES 192,352 388,975 592,670 337,782 470,382 268,600 304,174 268,600 268,600 0
EXPENDITURES
OPERATIONS & MAINTENANCE
525-1910-425003 OTHER PROFESSIONAL FEES 153,995 179,370 196,781 204,551 237,132 275,000 212,573 275,000 275,000 0 525-1910-425012 SOFTWARE 44,251 20,333 26,290 8,936 56,567 60,000 46,278 60,000 60,000 0 * OPERATIONS & MAINTENANCE 198,246 199,703 223,071 213,487 293,699 335,000 258,851 335,000 335,000 0
CAPITAL OUTLAY
525-1910-441005 MACHINERY & EQUIP 24,001 2,438 26,608 5,790 22,538 45,000 12,172 45,000 45,000 0 525-1910-441006 COMPUTER & RELATED EQUIP 2,393 40,794 34,841 29,777 11,599 175,000 156,876 100,000 100,000 0 * CAPITAL OUTLAY 26,394 43,232 61,449 35,567 34,137 220,000 169,048 145,000 145,000 0 TOTAL EXPENDITURES 224,640 242,935 284,520 249,054 327,836 555,000 427,899 480,000 480,000 0 REVENUES OVER (UNDER) EXPENDITURES (32,288) 146,040 308,150 88,728 142,546 (286,400) (123,725) (211,400) (211,400) 0 FUND BALANCE - BEGINNING 106,427 74,139 220,179 528,329 617,057 759,603 759,603 473,203 635,878 FUND BALANCE - ENDING 74,139 220,179 528,329 617,057 759,603 473,203 635,878 261,803 424,478 FUND BALANCE 74,139 255,037 604,752 698,133 824,194 700,469 INVESTMENT IN CAPITAL ASSETS 0 (34,858) (76,423) (81,076) (64,591) (64,591) FUND BALANCE - UNRESTRICTED 74,139 220,179 528,329 617,057 759,603 635,878 233
133
10/30/2025
VEHICLE REPLACEMENT FUND (530)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
530-1910-351100 INVESTMENT EARNINGS 1,192 1,652 1,697 3,319 4,421 1,200 5,843 1,200 1,200 0 530-1910-351101 UNREALIZED GAIN (LOSSES) 1,125 319 (8,916) (3,846) 5,503 600 5,344 600 600 0 530-1910-372500 SALE OF EQUIPMENT 0 62,398 1,300 15,187 70,204 0 3,800 0 0 0 535-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 150,000 0 100,000 0 0 0 530-1910-374120 ANNUAL CHARGE 50,610 50,609 50,518 50,610 50,610 50,610 50,610 50,610 50,610 0 TOTAL REVENUES 52,927 114,978 44,599 65,270 280,738 52,410 165,597 52,410 52,410 0
EXPENDITURES
OPERATIONS & MAINTENANCE
CAPITAL OUTLAY
530-1910-441009 VEHICLES 81,381 2,076 12,551 55,085 172,007 155,000 152,861 155,000 155,000 0 * CAPITAL OUTLAY 81,381 2,076 12,551 55,085 172,007 155,000 152,861 155,000 155,000 0 TOTAL EXPENDITURES 81,381 2,076 12,551 55,085 172,007 155,000 152,861 155,000 155,000 0 REVENUES OVER (UNDER) EXPENDITURES (28,454) 112,902 32,048 10,185 108,731 (102,590) 12,736 (102,590) (102,590) 0 FUND BALANCE - BEGINNING 105,034 76,580 189,482 221,530 231,715 340,446 340,446 237,856 353,182 FUND BALANCE - ENDING 76,580 189,482 221,530 231,715 340,446 237,856 353,182 135,266 250,592 234
134
10/30/2025
FIRE EQUIPMENT REPLACEMENT FUND (532)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
532-1910-351100 INVESTMENT EARNINGS 13,579 7,178 3,588 6,079 8,002 2,500 2,542 2,500 2,500 0 532-1910-351101 UNREALIZED GAIN (LOSSES) 15,467 (15,407) (18,587) (5,488) 19,054 1,500 1,450 1,500 1,500 0 532-2210-372500 SALE OF EQUIPMENT 0 0 4,425 200 0 0 0 0 0 0 532-2210-392200 EQUIPMENT REPLACEMENT 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 0 532-1910-399110 TRANSFER IN 0 100,000 0 0 0 0 0 0 0 0
TOTAL REVENUES 129,046 191,771 89,426 100,791 127,056 104,000 103,992 104,000 104,000 0
EXPENDITURES
532-2210-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 0 532-2210-441005 MACHINERY AND EQUIPMENT 112,316 687,524 7,020 96,794 544,368 0 0 170,000 220,000 50,000 532-2210-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 112,316 687,524 7,020 96,794 544,368 0 0 170,000 220,000 50,000 REVENUES OVER (UNDER) EXPENDITURES 16,730 (495,753) 82,406 3,997 (417,312) 104,000 103,992 (66,000) (116,000) (50,000) FUND BALANCE - BEGINNING 869,143 885,873 390,120 472,526 476,523 59,211 59,211 163,211 163,203 FUND BALANCE - ENDING 885,873 390,120 472,526 476,523 59,211 163,211 163,203 97,211 47,203 235
135
10/30/2025
PERS LIABILITY FUND (535)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
535-1910-351100 INVESTMENT EARNINGS 39,463 27,404 23,416 32,098 43,644 18,000 41,975 18,000 18,000 0 535-1910-351101 UNREALIZED GAIN (LOSSES) 42,257 (32,029) (106,241) (54,852) 52,425 10,000 85,523 10,000 10,000 0 535-1910-374120 ANNUAL CHARGE 0 0 (181,498) 2,609,536 2,342,762 2,359,536 2,411,284 2,982,930 2,982,930 0 535-1910-399467 TRANSFER FROM PENSION DEBT SERVICE 0 0 0 0 0 55,777 55,778 0 0 535-1910-399110 TRANSFER FROM GENERAL FUND 200,000 166,000 855,000 0 0 0 470,000 0 0 0 TOTAL REVENUES 281,720 161,375 590,677 2,586,782 2,438,831 2,443,313 3,064,560 3,010,930 3,010,930 0
EXPENDITURES
OPERATIONS & MAINTENANCE
535-1910-414001 EMPLOYEE BENEFITS 0 0 0 2,281,051 2,210,754 2,620,000 2,619,425 2,982,930 2,982,930 0 * OPERATIONS & MAINTENANCE 0 0 0 2,281,051 2,210,754 2,620,000 2,619,425 2,982,930 2,982,930 0
INTERFUND TRANSFERS
535-1910-499110 TRANSFERS OUT 185,000 0 0 545,000 250,000 411,000 0 575,000 945,000 370,000 TOTAL EXPENDITURES 185,000 0 0 2,826,051 2,460,754 3,031,000 2,619,425 3,557,930 3,927,930 370,000 REVENUES OVER (UNDER) EXPENDITURES 96,720 161,375 590,677 (239,269) (21,923) (587,687) 445,135 (547,000) (917,000) (370,000) FUND BALANCE - BEGINNING 2,663,578 2,760,298 2,921,673 3,512,350 3,273,081 3,251,158 3,251,158 2,663,471 3,696,293 FUND BALANCE - ENDING 2,760,298 2,921,673 3,512,350 3,273,081 3,251,158 2,663,471 3,696,293 2,116,471 2,779,293 236
136
10/30/2025
FACILITY MAINTENANCE FUND (540)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
540-1910-351100 INVESTMENT EARNINGS 19,615 20,542 14,047 16,044 24,756 8,000 39,169 8,000 8,000 0 540-1910-351101 UNREALIZED GAIN (LOSSES) 32,623 (18,424) (57,764) (29,522) 15,567 4,000 50,975 4,000 4,000 0 540-1910-374120 MISCELLANEOUS 0 0 0 0 69,962 0 0 0 0 0
540-1910-399110 TRANSFER FROM GENERAL FUND 512,500 1,110,000 550,000 400,000 625,000 0 0 0 0 0 TOTAL REVENUES 564,738 1,112,118 506,283 386,522 735,285 12,000 90,144 12,000 12,000 0
EXPENDITURES
OPERATIONS & MAINTENANCE
540-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY 0
540-1910-441005 MACHINERY AND EQUIPMENT 14,800 18,522 39,583 12,693 8,286 20,000 5,663 20,000 20,000 0 540-1910-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 27,091 0 60,000 0 60,000 60,000 0 540-1910-442001 CAPITAL PROJECTS 14,503 132,030 1,938,509 9,260 47,241 0 0 0 0 0 CP2125 COUNCIL CHAMBERS EXTERIOR 0 0 0 0 0 100,000 0 0 100,000 100,000 CP2126 PARKS YARD - 4TH STREET 0 0 0 0 0 200,000 0 0 180,000 180,000 CP2127 POOL PARKING - N YOSEMITE 0 0 0 0 13,250 236,750 255,975 0 775 775 CP2317 VEHICLE CHARGING STATION 0 0 0 0 25,350 25,000 22,700 0 0 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 206,000 189,321 231,000 247,679 16,679 CP2326 FIRE STATION 28 BUILDING & SITE IMP 0 0 0 0 123,071 21,929 30,172 0 0 0 CP2327 ANIMAL SHELTER DESIGN 0 0 0 0 3,338 196,662 0 0 196,662 196,662 CP2403 POOL EQUIPMENT MAINTENANCE 0 0 0 0 0 80,000 65,607 0 14,393 14,393 CP2409 POLICE/CITY HALL ROOF 0 0 0 0 0 160,000 156,965 0 3,035 3,035 CP2514 COMMUNITY CENTER EXTERIOR PAINTING 0 0 0 0 0 80,000 57,500 0 22,500 22,500 CP2515 YOUTH BUILDING IMPROVEMENTS 0 0 0 0 0 80,000 2,022 0 77,978 77,978 CP2523 COMMUNITY CENTER CHAIRS 0 0 0 0 0 25,000 0 0 25,000 25,000 CP2608 POLICE HOLDING REMODEL 0 0 0 0 0 0 0 0 50,000 50,000 CP2609 ANIMAL SHELTER BUILDING 0 0 0 0 0 0 0 0 100,000 100,000 CP2610 CITY HALL FLOORING 0 0 0 0 0 0 0 0 70,000 70,000 * CAPITAL OUTLAY 29,303 150,552 1,978,092 49,044 220,536 1,491,341 785,925 311,000 1,168,022 857,022 TOTAL EXPENDITURES 29,303 150,552 1,978,092 49,044 220,536 1,491,341 785,925 311,000 1,168,022 857,022 REVENUES OVER (UNDER) EXPENDITURES 535,435 961,566 (1,471,809) 337,478 514,749 (1,479,341) (695,781) (299,000) (1,156,022) (857,022) FUND BALANCE - BEGINNING 1,549,298 2,084,733 3,046,299 1,574,490 1,911,968 2,426,717 2,426,717 947,376 1,730,936 FUND BALANCE - ENDING 2,084,733 3,046,299 1,574,490 1,911,968 2,426,717 947,376 1,730,936 648,376 574,914 237
137
10/30/2025
EQUIPMENT REPLACEMENT FUND (542)
SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
542-1910-351100 INVESTMENT EARNINGS 1,229 44 535 1,043 1,704 50 1,306 50 50 0 542-1910-351101 UNREALIZED GAIN (LOSSES) 156 (161) (35) (379) (535) 0 940 0 0 0 542-1910-372500 SALE OF EQUIPMENT 0 0 0 0 0 0 0 0 0 0
542-1910-390100 REPAYMENT OF CITY ADVANCE 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 1,385 (117) 500 664 1,169 50 2,246 50 50 0
EXPENDITURES
CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TRANSFERS & OTHER
542-2110-499545 POLICE EQUIPMENT REPLACEMENT 13,000 6,000 0 0 0 37,000 37,000 0 15,890 15,890 TOTAL EXPENDITURES 13,000 6,000 0 0 0 37,000 37,000 0 15,890 15,890 REVENUES OVER (UNDER) EXPENDITURES (11,615) (6,117) 500 664 1,169 (36,950) (34,754) 50 (15,840) (15,890) FUND BALANCE - BEGINNING 74,529 62,914 56,797 57,297 57,961 59,130 59,130 22,180 24,376 FUND BALANCE - ENDING 62,914 56,797 57,297 57,961 59,130 22,180 24,376 22,230 8,536 Fund Balance 62,914 56,797 57,297 57,961 59,130 24,376
Less Reserved for Loan to Redevelopment Agency (56,250) (56,250) (47,782) (34,634) (21,789) 8,480 Unreserved Balance 6,664 547 9,515 23,327 37,341 32,856 238
138
10/30/2025
POLICE EQUIPMENT FUND (545)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
545-1910-351100 INVESTMENT EARNINGS 2,615 730 63 65 538 50 3,811 50 50 0 545-1910-351101 UNREALIZED GAIN (LOSSES) 970 (2,229) (592) (89) (609) 0 1,138 0 0 0 545-2110-380810 DONATION 0 2,500 0 1,488 0 0 6,813 0 0 0 545-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 100,000 0 250,000 0 0 0 545-2110-399113 TRANSFER FROM POLICE RESERVES FUND 0 0 0 0 0 0 0 0 0 0 545-2110-399542 TRANSFER FROM EQUIPMENT FUND 13,000 6,000 0 0 0 37,000 36,500 0 15,890 15,890 545-2110-392200 EQUIPMENT REPLACEMENT 26,500 26,500 26,500 26,500 36,500 36,500 37,000 0 0 0 545-2110-361100 FEDERAL GRANT 3,823 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 46,908 33,501 25,971 27,964 136,429 73,550 335,262 50 15,940 15,890
EXPENDITURES
CAPITAL OUTLAY
545-2110-441005 MACHINERY AND EQUIPMENT 240,058 113,065 27,625 14,383 5,072 53,000 31,669 53,000 100,000 47,000 545-2110-441006 COMPUTER AND RELATED EQUIP 5,237 3,721 5,437 0 0 7,000 3,098 7,000 10,000 3,000 * CAPITAL OUTLAY 245,295 116,786 33,062 14,383 5,072 60,000 34,767 60,000 110,000 50,000
INTERFUND TRANSFERS
545-2110-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 25,000 25,000 TOTAL EXPENDITURES 245,295 116,786 33,062 14,383 5,072 60,000 34,767 60,000 135,000 50,000 REVENUES OVER (UNDER) EXPENDITURES (198,387) (83,285) (7,091) 13,581 131,357 13,550 300,495 (59,950) (119,060) (34,110) FUND BALANCE - BEGINNING 289,891 91,504 8,219 1,128 14,709 146,066 146,066 159,616 446,561 FUND BALANCE - ENDING 91,504 8,219 1,128 14,709 146,066 159,616 446,561 99,666 327,501 239
139
10/30/2025
PARKS REPLACEMENT FUND (549)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2013/142019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
549-1910-351100 INVESTMENT EARNINGS 6,970 6,548 8,665 19,676 30,033 5,000 54,786 5,000 5,000 0 549-1910-351101 UNREALIZED GAIN (LOSSES) 9,655 (5,052) (39,595) (30,660) 13,703 3,000 50,604 3,000 3,000 0 549-7210-320403 STATE GRANT 0 0 0 0 20,000 0 0 0 0 0
549-7210-374120 PARK IN LIEU 0 0 0 0 240,773 0 0 0 0 0
549-7210-392300 EQUIPMENT REPLACEMENT 0 0 0 0 0 0 0 0 0 0 549-7210-380810 DONATION 0 0 0 0 6,940 0 0 0 0 0
549-1910-399110 TRANSFER FROM GENERAL FUND 302,500 585,000 510,000 861,000 950,000 0 0 0 0 0 TOTAL REVENUES 319,125 586,496 479,070 850,016 1,261,449 8,000 105,390 8,000 8,000 0
EXPENDITURES
OPERATIONS & MAINTENANCE
CAPITAL OUTLAY
549-7919-441005 MACHINERY AND EQUIPMENT 0 0 0 0 4,560 0 0 0 0 0 549-7219-442001 CAPITAL PROJECTS 109,980 100,459 76,788 431,114 331,316 0 3,379 0 0 0 CP2311 COMMUNITY SPORTS .FIELDS 0 0 0 0 132,238 367,762 231,570 0 136,192 136,192 CP2328 LANDSCAPE EQUIPMENT 0 0 0 0 273,482 110,000 112,554 0 (2,554) (2,554) CP2329 TL DAVIS IRRIGATION DESIGN 0 0 0 0 0 15,000 0 0 15,000 15,000 CP2330 MAGG AVE DOG PARK 0 0 0 0 14,178 0 0 0 0 0
CP2401 BRENNAN PARK REHABILITATION 0 0 0 0 4,960 350,000 13,578 0 336,422 336,422 CP2404 COTTLESWOOD PARK PLAN 0 0 0 0 4,607 2,333 1,718 0 615 615 CP2414 KERR PARK LIGHTING 0 0 0 0 0 350,000 0 0 350,000 350,000 CP2507 GILBERT PARK RESTROOMS 0 0 0 0 0 350,000 0 0 350,000 350,000 CP2511 BURCHELL HILL PLAYGROUND 0 0 0 0 0 50,000 0 0 50,000 50,000 CP2512 RIVER AVE PLAYGROUND 0 0 0 0 0 50,000 0 0 50,000 50,000 CP2513 VALLEY VEIW PARK IMPROVEMENTS 0 0 0 0 0 50,000 0 0 50,000 50,000 CP2520 T.L. DAVIS LIGHTS 0 0 0 0 0 250,000 0 0 250,000 250,000 CP2602 COMMUNITY PARK BASKETBALL REHAB 0 0 0 0 0 0 0 25,000 25,000 0 CP2603 KERR PARK PLAYGROUND REHAB 0 0 0 0 0 0 0 20,000 20,000 0 CP2604 PARKS EQUIPMENT 0 0 0 0 0 0 0 73,000 98,000 25,000 * CAPITAL OUTLAY 109,980 100,459 76,788 431,114 765,341 1,945,095 362,799 118,000 1,728,675 1,610,675 TOTAL EXPENDITURES 109,980 100,459 76,788 431,114 765,341 1,945,095 362,799 118,000 1,728,675 1,610,675 REVENUES OVER (UNDER) EXPENDITURES 209,145 486,037 402,282 418,902 496,108 (1,937,095) (257,409) (110,000) (1,720,675) (1,610,675) FUND BALANCE - BEGINNING 463,810 672,955 1,158,992 1,561,274 1,980,176 2,476,284 2,476,284 539,189 2,218,875 FUND BALANCE - ENDING 672,955 1,158,992 1,561,274 1,980,176 2,476,284 539,189 2,218,875 429,189 498,200 240
140
10/30/2025
LLMD LANDSCAPE MAINTENANCE FUND (565)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
565-1910-351100 INVESTMENT EARNINGS 85 419 435 1,111 1,182 200 1,190 200 200 0 565-1910-351101 UNREALIZED GAIN (LOSSES) 1,105 (918) (436) 65 0 25 0 25 25 0 565-7215-361100 FEDERAL GRANT - COVID 19 0 10,120 0 0 0 0 0 0 0 0 565-7215-374120 MAINTENANCE CHARGE 391,017 392,534 391,017 391,017 391,017 391,017 391,017 471,017 471,017 0 565-1910-399110 TRANSFER FROM GENERAL FUND 50,000 0 50,000 50,000 150,000 50,000 50,000 50,000 50,000 0 TOTAL REVENUES 442,207 402,155 441,016 442,193 542,199 441,242 442,207 521,242 521,242 0
EXPENDITURES
SALARIES & BENEFITS
565-7215-410000 SALARIES 240,359 257,941 253,736 202,685 356,456 262,630 253,756 249,389 249,389 0 565-7215-410005 SALARIES - PART-TIME 0 0 11,663 0 0 78,063 41,128 79,200 79,200 0 565-7215-410007 OVERTIME SALARIES 6,630 1,260 1,908 2,720 5,667 10,000 3,070 10,000 10,000 0 565-7215-410013 CONTRACT EMPL. SALARIES 21,358 0 0 0 0 0 0 0 0 0 565-7215-414001 RETIREMENT 11,666 14,088 14,097 15,403 21,499 22,372 19,527 21,358 21,358 0 565-7215-414002 HEALTH INSURANCE 60,178 66,336 58,055 50,795 68,072 59,917 53,607 69,051 69,051 0 565-7215-414003 WORKERS COMPENSATION INS 31,811 30,960 32,656 26,733 46,969 51,147 41,866 44,113 44,113 0 565-7215-414004 SOCIAL SECURITY/MEDICARE 5,872 3,466 3,899 3,000 5,021 4,717 4,275 4,505 4,505 0 565-7215-414006 STATE UNEMPLOYMENT 3,532 2,707 3,111 1,120 2,831 1,778 2,917 2,898 2,898 0 565-7215-414008 LIFE INSURANCE 284 306 288 211 255 204 202 260 260 0 * SALARIES & BENEFITS 381,690 377,064 379,413 302,667 506,770 490,828 420,348 480,774 480,774 0
OPERATIONS & MAINTENANCE
565-7215-416002 TRAINING 500 0 195 150 0 500 320 500 500 0 565-7215-424003 CELL PHONES & PAGERS 2,606 2,263 1,883 2,408 2,831 3,875 3,921 3,875 3,875 0 565-7215-424002 EQUIPMENT MAINTENANCE 0 0 0 0 9,079 9,028 7,933 9,028 9,028 0 565-7215-425003 CONTRACT SERVICES 990 410 537 0 2,080 2,500 2,355 2,500 2,500 0 565-7215-425016 UNIFORM/LAUNDRY SERVICE 4,416 3,252 3,709 7,682 9,012 8,000 7,986 8,000 8,000 0 565-7215-427006 GENERAL SUPPLIES 12,923 13,538 13,511 9,559 6,546 8,500 7,721 8,500 8,500 0 565-7215-427022 FUEL & OIL 15,364 15,043 17,941 20,376 17,887 21,597 21,507 21,597 21,597 0 565-7215-427009 WEED ABATEMENT 0 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 36,799 34,506 37,776 40,175 47,435 54,000 51,743 54,000 54,000 0
CAPITAL OUTLAY
565-7215-441006 MACHINERY & EQUIP 4,808 17,363 6,962 13,226 0 0 0 0 0 0 565-7215-441009 VEHICLES 0 0 0 0 0 0 0 0 0 0
* CAPITAL OUTLAY 4,808 17,363 6,962 13,226 0 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
565-7215-480009 FLEET MAINTENANCE CHARGE 2,606 7,317 5,549 7,176 8,671 18,260 18,260 18,260 18,260 0 * INTER DEPARTMENTAL CHARGES 2,606 7,317 5,549 7,176 8,671 18,260 18,260 18,260 18,260 0 TOTAL EXPENDITURES 425,903 436,250 429,700 363,244 562,876 563,088 490,351 553,034 553,034 0 REVENUES OVER (UNDER) EXPENDITURES 16,304 (34,095) 11,316 78,949 (20,677) (121,846) (48,144) (31,792) (31,792) 0 FUND BALANCE - BEGINNING 31,805 48,109 14,014 25,330 104,279 83,602 83,602 (38,244) 35,458 FUND BALANCE - ENDING 48,109 14,014 25,330 104,279 83,602 (38,244) 35,458 (70,036) 3,666 241
141
10/30/2025
FLEET MAINTENANCE FUND (570)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
570-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 57 0 0 0 570-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 570-4120-399110 TRANSFER IN 0 0 0 0 0 0 50,000 0 0 0
570-4120-374120 MAINTENANCE CHARGE 85,313 100,310 107,071 118,667 166,851 463,610 463,145 463,610 498,610 35,000 TOTAL REVENUES 85,313 100,310 107,071 118,667 166,851 463,610 513,202 463,610 498,610 35,000
SALARIES & BENEFITS
570-4120-410000 SALARIES 41,672 46,823 51,011 54,238 58,474 151,706 181,642 168,076 168,076 0 570-4120-410007 OVERTIME SALARIES 24 0 53 103 1,000 1,000 205 1,000 1,000 0 570-4120-414001 RETIREMENT 15,730 17,793 24,610 28,240 29,917 42,371 37,577 47,183 48,110 927 570-4120-414002 HEALTH INSURANCE 8,889 8,423 10,233 11,645 13,279 32,180 31,564 31,058 31,885 827 570-4120-414003 WORKERS COMPENSATION INS 5,511 5,941 6,345 6,582 6,082 19,061 19,462 21,172 21,027 (145) 570-4120-414004 SOCIAL SECURITY/MEDICARE 563 642 673 688 727 1,946 2,012 2,162 2,147 (15) 570-4120-414005 LONG TERM DISABILITY INS. 0 0 0 6 153 306 454 478 478 0 570-4120-414006 STATE UNEMPLOYMENT 326 100 207 172 194 448 638 644 644 0 570-4120-414007 DEFERED COMPENSATION 0 0 0 0 0 0 121 560 560 0 570-4120-414008 LIFE INSURANCE 48 39 41 38 125 224 224 224 224 0 * SALARIES & BENEFITS 72,763 79,761 93,173 101,712 109,951 249,242 273,899 272,557 274,151 1,594
OPERATIONS & MAINTENANCE
570-4120-416002 TRAINING 0 32 383 95 500 500 0 500 500 0 570-4120-420004 CELL PHONE 975 872 864 870 1,500 2,000 817 2,000 2,000 0 570-4120-424001 BUILDINGS MAINTENANCE 0 3,178 0 947 20,000 24,000 1,198 24,000 24,000 0 570-4120-424002 EQUIPMENT MAINTENANCE 3,313 945 3,922 2,879 5,500 6,500 3,409 6,500 6,500 0 570-4120-425003 CONTRACT SERVICES 1,194 2,090 914 1,282 4,500 7,000 5,300 7,500 7,500 0 570-4120-425016 UNIFORM/LAUNDRY SERVICE 748 13 366 0 1,900 2,300 582 2,500 2,500 0 570-4120-427006 GENERAL SUPPLIES 2,324 5,086 3,253 4,315 6,500 131,750 131,138 140,000 140,000 0 570-4120-427022 FUEL & OIL 1,342 951 1,310 1,393 2,500 3,000 2,320 8,000 8,000 0 * OPERATIONS & MAINTENANCE 9,896 13,167 11,012 11,781 42,900 177,050 144,764 191,000 191,000 0
CAPITAL OUTLAY
570-4120-441005 MACHINERY AND EQUIPMENT 2,654 5,117 2,691 4,584 5,500 8,000 5,637 8,000 48,000 40,000 570-4120-441006 COMPUTER AND RELATED EQUIP 0 2,265 195 590 8,500 0 0 5,000 5,000 0 * CAPITAL OUTLAY 2,654 7,382 2,886 5,174 14,000 8,000 5,637 13,000 53,000 40,000 TOTAL EXPENDITURES 85,313 100,310 107,071 118,667 166,851 434,292 424,300 476,557 518,151 41,594 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 29,318 88,902 (12,947) (19,541) FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 29,318 88,902
FUND BALANCE - ENDING 0 0 0 0 0 29,318 88,902 16,371 69,361 242
142
10/30/2025
SEWER SRF LOAN RESERVE FUND (620)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
620-1910-351100 INVESTMENT EARNINGS 11,787 9,896 8,718 14,901 23,307 5,000 29,081 5,000 5,000 0 620-1910-351101 UNREALIZED GAIN (LOSSES) 15,395 (8,837) (43,922) (17,319) 17,284 4,000 33,922 4,000 4,000 0 620-4152-399622 TRANSFER IN 116,508 116,508 116,508 116,508 0 0 0 0 0 0 TOTAL REVENUES 143,690 117,567 81,304 114,090 40,591 9,000 63,003 9,000 9,000 0
EXPENDITURES
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 143,690 117,567 81,304 114,090 40,591 9,000 63,003 9,000 9,000 0 FUND BALANCE - BEGINNING 722,629 866,319 983,886 1,065,190 1,179,280 1,219,871 1,219,871 1,179,280 1,282,874 FUND BALANCE - ENDING 866,319 983,886 1,065,190 1,179,280 1,219,871 1,228,871 1,282,874 1,188,280 1,291,874 243
143
10/30/2025
SEWER CAPITAL REPLACEMENT FUND (621) 2024-25 2025-26 2025-26 Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
621-1910-351100 INVESTMENT EARNINGS 119,530 105,507 100,605 154,507 185,737 50,000 214,827 50,000 50,000 0 621-1910-351101 UNREALIZED GAIN (LOSSES) 153,642 (77,432) (514,416) (99,176) 241,598 40,000 261,424 40,000 40,000 0 621-4152-399622 TRANSFER FROM SEWER FUND 3,000,000 3,000,000 4,000,000 4,000,000 2,000,000 0 0 0 0 0 TOTAL REVENUES 3,273,172 3,028,075 3,586,189 4,055,331 2,427,335 90,000 476,251 90,000 90,000 0
EXPENDITURES
621-4151-441002 IMPROVEMENTS TO LAND 0 0 0 0 6,256 115,000 4,832 115,000 115,000 0 621-4151-441003 BUILDING IMPROVEMENTS 0 3,740 1,773 7,252 1,748 50,000 0 50,000 50,000 0 621-4151-441005 MACHINERY AND EQUIPMENT 0 39,557 6,212 157,286 103,439 955,000 0 955,000 700,000 (255,000) 621-4151-441006 COMPUTER AND RELATED EQUIP 1,666 22,713 0 0 0 7,000 0 7,000 7,000 0 621-4151-441009 VEHICLES 0 0 0 0 0 70,000 66,383 70,000 70,000 0 621-4152-441005 MACHINERY AND EQUIPMENT 8,581 53,761 34,293 4,658 6,095 380,000 275,155 400,000 400,000 0 621-4152-441006 COMPUTER AND RELATED EQUIP 3,991 0 842 2,568 620 25,000 508 25,000 25,000 0 621-4152-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 35,000 0 35,000 35,000 0 621-4152-441009 VEHICLES 468,015 0 64,986 64,983 88,859 100,000 71,768 80,000 80,000 0 621-4159-442001 CAPITAL PROJECTS 203,238 873,919 2,109,973 4,970,093 2,845,281 0 0 0 0 0 CP1803 S. WILLOWOOD REPLACEMENT 0 23,885 0 4,552 0 330,687 0 0 330,687 330,687 CP2203 SCADA UPGRADES 0 0 0 0 80,700 544,300 210,124 0 334,176 334,176 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 0 504,605 4,625 265,770 587 0 265,183 265,183 CP2214 CLOVERLAND WAY (A - C ST) 0 0 57 0 237,476 237,467 393 237,074 0 237,074 CP2304 9TH AVE AND E ST 0 0 0 0 0 20,000 0 0 20,000 20,000 CP2305 WWTP-AERATION PONDS SILT REMOVAL 0 0 0 9,089 (2,475) 693,386 566,177 0 127,209 127,209 CP2307 WWTP - POND 9,10,11 LATERAL INSTALL 0 0 0 0 0 500,000 0 0 500,000 500,000 CP2313 PW YARD GENEATOR 0 0 0 0 0 50,000 0 0 50,000 50,000 CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 154,000 483 0 153,517 153,517 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 1,000,000 260,330 0 739,670 739,670 CP2405 RECYCLED WATER PROJECT 0 0 0 0 0 500,000 126,593 0 373,407 373,407 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 161,000 122,491 0 38,509 38,509 CP2411 MOBILE GENERATOR 0 0 0 0 0 90,000 88,661 0 0 0
CP2412 WWTP DRIVEWAY RESURFACING 0 0 0 0 0 40,000 0 0 40,000 40,000 CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 25,000 0 0 25,000 25,000 CP2505 N 7TH STREET 0 0 0 0 0 67,000 0 0 67,000 67,000
CP2508 SIERRA AVE FORCE MAIN REPAIR 0 0 0 0 0 500,000 11,005 750,000 750,000 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 0 0 0 100,000 100,000 CP2521 B STREET SEWER LINE REPLACE 0 0 0 0 0 72,000 65,000 0 0 0 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 214,000 59,130 0 0 0 CP2601 E B, JEREMY & LINDA CT 0 0 0 0 0 0 0 0 200,000 200,000 CP2607 SIERRA STORM DRAIN AT WELL 5 0 0 0 0 0 0 0 30,000 100,000 70,000 CP2614 SIERRA & D PUMP ASSEMBLY REPLACEMENT 0 0 0 0 0 0 0 0 300,000 300,000 CP2615 WWTP HEAD WORKS BYPASS 0 0 0 0 0 0 0 0 100,000 100,000 TOTAL EXPENDITURES 1,722,594 1,017,575 2,218,079 5,725,143 3,372,624 7,247,445 1,929,620 2,517,000 6,333,432 3,816,432 REVENUES OVER (UNDER) EXPENDITURES 1,550,578 2,010,500 1,368,110 (1,669,812) (945,289) (7,157,445) (1,453,369) (2,427,000) (6,243,432) (3,816,432) FUND BALANCE - BEGINNING 7,156,350 8,706,928 10,717,428 12,085,538 10,415,726 9,470,437 9,470,437 2,312,992 8,017,068 FUND BALANCE - ENDING 8,706,928 10,717,428 12,085,538 10,415,726 9,470,437 2,312,992 8,017,068 (114,008) 1,773,636 244
144
10/30/2025
SEWER CAPITAL REPLACEMENT FUND (621) 2024-25 2025-26 2025-26 Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment Preliminary List of Future Projects in need of Funding
S-K1 Assess - Lower Kimball Trunk 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 S-M1 Assess - Maple Trunk 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 S-O1 Assess - Lower Oak Trunk 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 SPS-P03 Access Hatch Replacements 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 SPS-P04 S. Willowood PS Replacement 25,500 25,500 25,500 25,500 25,500 25,500 25,500 25,500 25,500 SPS-P05 Mechanical Improvements 527,400 527,400 527,400 527,400 527,400 527,400 527,400 527,400 527,400 SPS-P06 Civil Site Improvements 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 WW-1 Security Improvements 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 WW-10 Sludge Drying Bed Liner - 3 0 0 0 0 0 169,000 169,000 169,000 169,000 WW-2 Sludge Drying Bed Liner - 1 0 0 0 0 0 169,000 169,000 169,000 169,000 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 6,711,400 9,711,400 9,711,400 9,711,400 9,711,400 4,049,400 4,049,400 4,049,400 4,049,400 245
145
10/30/2025
SEWER OPERATIONS FUND (622)
SUMMARY OF REVENUES AND EXPENDITURES 2024-25 2025-26 2025-26 Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
622-1910-351100 INVESTMENT EARNINGS 68,239 44,551 25,736 15,155 10,220 25,000 922 10,000 10,000 0 622-1910-351101 UNREALIZED GAIN (LOSSES) 79,709 (61,177) (127,549) 50,165 18,905 10,000 15,022 5,000 5,000 0 622-4152-350308 RENT - FIFTH & J STREETS 0 0 0 15,000 36,000 36,000 36,000 0 0 0 622-4152-361100 FEDERAL GRANT - COVID 19 0 27,379 0 0 0 0 0 0 0 0 622-4152-378100 SEWER CONNECTION-INSTALL 5,175 76,175 6,850 27,745 48,815 50,000 34,275 50,000 50,000 0 622-4152-378200 SEWER MAINTENANCE & OPERA 6,922,536 6,969,501 7,084,815 7,061,277 6,937,159 7,100,000 6,709,446 7,100,000 7,100,000 0 622-4152-378300 MISCELLANEOUS REVENUE 0 2,500 2,000 0 2,664 0 0 0 0 0 TOTAL REVENUES 7,075,659 7,058,929 6,991,852 7,169,342 7,053,763 7,221,000 6,795,665 7,165,000 7,165,000 0
EXPENDITURES - BY DIVISION
STORM DRAINS 47,469 32,110 46,350 42,308 76,876 82,460 64,499 82,460 82,460 0 WW CONTROL PLANT 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 2,101,660 1,929,759 2,180,550 2,184,478 3,928 SEWER LINE MAINTENANCE 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 2,040,371 1,865,850 2,063,255 2,167,037 103,782 SEWER ADMINISTRATION 683,145 756,207 847,910 940,530 1,074,332 1,080,044 1,209,840 1,081,815 1,162,432 80,617 DEBT SERVICE 0
622-4158-451001 PRINCIPAL 173,652 180,560 0 0 0 0 0 0 0 0 622-4158-451002 INTEREST 6,124 3,247 0 0 0 0 0 0 0 0
622-4158-453001 PRINCIPAL (SRF LOAN) 545,393 558,253 571,947 796,495 932,916 956,239 956,239 980,145 980,145 0 622-4158-453002 INTEREST (SRF Loan) 282,608 280,335 266,379 252,081 232,168 208,845 208,845 184,940 184,940 0 INTERFUND TRANSFERS 0
622-4158-499620 SRF RESERVE FUND 116,508 116,508 116,508 116,508 0 0 0 0 0 0 622-4158-499621 SEWER CAPITAL REPLACEMENT FUND 3,000,000 3,000,000 4,000,000 4,000,000 2,000,000 0 0 0 0 0 CAPITALIZED EQUIPMENT (28,097) (23,340) (4,963) (75,033) (455,303) 0 7,074 0 0 0 TOTAL EXPENDITURES 7,306,317 7,567,233 8,635,123 9,212,846 7,180,506 6,469,619 6,242,106 6,573,165 6,761,492 188,327 REVENUES OVER (UNDER) EXPENDITURES (230,658) (508,304) (1,643,271) (2,043,504) (126,743) 751,381 553,559 591,835 403,508 (188,327) FUND BALANCE - BEGINNING (UNRESTRICTED) 5,193,845 4,963,187 4,454,883 2,811,612 768,108 641,365 641,365 1,392,746 1,194,924 FUND BALANCE - ENDING (UNRESTRICTED) 4,963,187 4,454,883 2,811,612 768,108 641,365 1,392,746 1,194,924 1,984,581 1,598,432 FUND BALANCE 15,852,876 17,084,901 17,026,874 21,530,102 26,090,258 27,879,571 INVESTMENT IN CAPITAL ASSETS (10,868,843) (12,577,710) (14,145,885) (20,673,706) (25,448,893) (26,684,647) FUND BALANCE (UNRESTRICTED) 4,984,033 4,507,191 2,880,989 856,396 641,365 1,194,924 246
146
10/30/2025
SEWER SANITATION FUND (622)
2024-25 2025-26 2025-26
STORM DRAINS (4150) Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
OPERATIONS & MAINTENANCE
622-4150-420001 ELECTRIC 12,267 7,779 10,505 11,604 15,170 13,000 10,766 13,000 13,000 622-4150-424001 BUILDINGS 128 0 784 58 498 1,000 0 1,000 1,000 622-4150-425003 CONTRACT SERVICES 28,186 19,466 32,062 20,429 51,084 53,068 43,157 53,068 53,068 622-4150-427006 GENERAL SUPPLIES 2,033 3,055 1,319 5,797 9,896 10,000 8,758 10,000 10,000 622-4150-427009 WEED ABATEMENT 4,855 1,810 1,680 4,420 228 5,392 1,818 5,392 5,392 * OPERATIONS & MAINTENANCE 47,469 32,110 46,350 42,308 76,876 82,460 64,499 82,460 82,460 TOTAL 47,469 32,110 46,350 42,308 76,876 82,460 64,499 82,460 82,460 247
147
10/30/2025
2024-25 2025-26 2025-26
SEWER SANITATION FUND (622) Adopted Adopted Proposed
WW CONTROL PLANT (4151) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
622-4151-410000 SALARIES 319,866 343,495 318,016 459,555 487,909 581,381 593,459 600,786 600,786 0 622-4151-410007 OVERTIME SALARIES 3,855 2,798 4,995 2,531 20,045 3,000 27,431 12,500 12,500 0 622-4151-410005 SALARIES - PART-TIME 0 0 0 0 0 0 0 0 0 0 622-4151-414001 RETIREMENT 76,029 100,589 105,175 128,129 122,441 151,513 124,430 163,923 167,851 3,928 622-4151-414002 HEALTH INSURANCE 66,147 69,871 67,825 84,371 88,763 124,666 108,239 104,764 104,764 0 622-4151-414003 WORKERS COMPENSATION INS 38,526 41,888 37,607 55,822 63,674 76,622 78,361 80,243 80,243 0 622-4151-414004 SOCIAL SECURITY/MEDICARE 4,088 4,460 4,672 5,904 6,827 8,531 8,736 8,193 8,193 0 622-4151-414005 LONG TERM DISABILITY INS. 144 70 169 209 307 306 445 478 478 0 622-4151-414006 STATE UNEMPLOYMENT 2,482 2,509 1,674 2,085 1,657 2,016 2,809 2,576 2,576 0 622-4151-414007 DEFERED COMPENSATION 0 0 0 0 0 688 0 0 0 0 622-4151-414008 LIFE INSURANCE 333 351 379 468 443 537 497 537 537 0 * SALARIES & BENEFITS 511,470 566,031 540,512 739,074 792,066 949,260 944,407 974,000 977,928 3,928
OPERATIONS & MAINTENANCE
622-4151-416002 TRAINING 570 0 1,259 1,202 2,017 3,500 3,002 6,000 6,000 0 622-4151-416005 MEMBERSHIPS 526 631 0 0 0 1,000 167 1,000 1,000 0 622-4151-420001 ELECTRIC 238,142 253,936 262,574 256,982 290,039 290,000 289,078 290,000 290,000 0 622-4151-420003 TELEPHONE 0 0 0 0 0 500 0 500 500 0
622-4151-420004 CELL PHONES 4,142 3,875 4,427 3,725 4,054 4,000 4,577 6,000 6,000 0 622-4151-424001 BUILDINGS MAINT 3,703 2,593 6,476 217 3,227 3,500 3,019 3,500 3,500 0 622-4151-424002 EQUIPMENT MAINT 65,856 115,945 54,028 98,634 149,898 175,000 168,758 200,000 200,000 0 622-4151-425003 CONTRACT SERVICES 269,203 239,028 298,611 297,047 239,299 375,000 276,859 390,000 390,000 0 622-4151-425009 TECHNOLOGY SUPPORT 0 0 0 0 0 0 0 0 0 0
622-4151-425016 UNIFORM/LAUNDRY SERVICE 10,453 4,164 4,458 7,509 11,437 18,500 13,835 18,500 18,500 0 622-4151-427001 OFFICE SUPPLIES 357 314 519 845 2,238 3,250 3,212 3,250 3,250 0 622-4151-427006 GENERAL SUPPLIES 68,540 79,656 84,728 110,796 142,978 210,000 170,052 210,000 210,000 0 622-4151-427009 WEED ABATEMENT 6,114 6,320 9,095 10,563 11,732 26,000 13,224 26,000 26,000 0 622-4151-427022 FUEL & OIL 8,075 5,624 7,313 12,818 10,970 14,000 12,091 24,000 24,000 0 622-4151-429000 POSTAGE 67 0 0 0 120 850 178 500 500 0
* OPERATIONS & MAINTENANCE 675,748 712,086 733,488 800,338 868,009 1,125,100 958,052 1,179,250 1,179,250 0
INTER DEPARTMENTAL CHARGES
622-4151-480006 INFORMATION TECH CHARGE 8,000 8,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 0 622-4151-480009 FLEET MAINTENANCE CHARGE 1,283 2,530 5,541 3,803 10,781 15,300 15,300 15,300 15,300 0 * INTER DEPARTMENTAL CHARGES 9,283 10,530 17,541 15,803 22,781 27,300 27,300 27,300 27,300 0 TOTAL 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 2,101,660 1,929,759 2,180,550 2,184,478 3,928 248
148
10/30/2025
2024-25 2025-26 2025-26
SEWER SANITATION FUND (622) Adopted Adopted Proposed
SEWER LINE MAINTENANCE (4152) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
622-4152-410000 SALARIES 638,483 677,123 727,295 740,316 801,615 943,742 887,642 968,086 1,025,746 57,660 622-4152-410007 OVERTIME SALARIES 27,974 30,095 41,367 55,492 48,025 30,000 43,693 40,000 40,000 0 622-4152-414001 RETIREMENT 151,760 160,167 172,900 195,267 187,345 222,107 182,693 240,270 249,435 9,165 622-4152-414002 HEALTH INSURANCE 135,982 133,800 144,203 137,813 149,468 180,554 150,988 150,456 160,048 9,592 622-4152-414003 WORKERS COMPENSATION INS 77,451 77,858 79,025 80,448 92,262 98,509 93,910 94,562 104,158 9,596 622-4152-414004 SOCIAL SECURITY/MEDICARE 8,806 9,704 10,354 10,222 11,946 14,177 12,334 13,168 15,666 2,498 622-4152-414005 LONG TERM DISABILITY INS. 943 491 708 520 887 963 1,458 1,822 1,797 (25) 622-4152-414006 STATE UNEMPLOYMENT 4,310 4,318 3,369 2,611 2,404 3,004 3,747 3,832 4,137 305 622-4152-414007 DEFERED COMPENSATION 0 0 0 0 1,179 1,188 1,456 1,898 1,898 0 622-4152-414008 LIFE INSURANCE 955 969 1,075 850 1,089 1,127 1,027 1,161 1,152 (9) * SALARIES & BENEFITS 1,046,664 1,094,525 1,180,296 1,223,539 1,296,220 1,495,371 1,378,948 1,515,255 1,604,037 88,782
OPERATIONS & MAINTENANCE
622-4152-416002 TRAINING 79 119 2,076 0 770 2,000 1,249 2,000 2,000 0 622-4152-416005 MEMBERSHIPS 24 0 0 450 241 450 0 450 450 0 622-4152-420001 ELECTRIC 34,773 33,250 42,337 45,461 49,330 50,000 53,482 50,000 50,000 0 622-4152-420003 TELEPHONE 3,832 7,093 7,406 7,485 7,249 7,500 3,258 7,500 7,500 0 622-4152-420004 CELL PHONES 8,886 8,830 8,597 7,832 8,299 9,100 9,043 8,000 8,000 0 622-4152-423000 LEASES 3,418 2,506 2,595 2,352 2,374 3,600 2,440 3,600 3,600 0 622-4152-425003 CONTRACT SERVICES 36,390 52,140 61,314 87,118 88,793 140,036 126,427 123,000 123,000 0 622-4152-425016 LAUNDRY/UNIFORM SERVICE 8,496 8,187 9,271 9,131 10,000 12,064 12,175 15,000 15,000 0 622-4152-427001 OFFICE SUPPLIES 1,419 2,825 4,042 2,677 4,792 5,500 4,138 3,500 3,500 0 622-4152-427006 GENERAL SUPPLIES 27,569 54,058 50,396 59,230 62,907 99,800 71,021 120,000 120,000 0 622-4152-427022 FUEL & OIL 34,469 34,178 45,726 51,572 43,523 50,000 38,719 50,000 50,000 0 * OPERATIONS & MAINTENANCE 159,355 203,186 233,760 273,308 278,278 380,050 321,952 383,050 383,050 0
INTER DEPARTMENTAL CHARGES
622-4152-480003 FACILITY MAINTENANCE CHARGE 11,100 11,100 12,500 15,000 15,000 15,000 15,000 15,000 15,000 0 622-4152-480006 INFORMATION TECH CHARGE 23,000 23,000 30,000 30,000 30,000 35,000 35,000 35,000 35,000 0 622-4152-480009 FLEET MAINTENANCE CHARGE 42,895 42,895 42,895 42,895 17,163 114,950 114,950 114,950 129,950 15,000 * INTER DEPARTMENTAL CHARGES 76,995 76,995 85,395 87,895 62,163 164,950 164,950 164,950 179,950 15,000 TOTAL 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 2,040,371 1,865,850 2,063,255 2,167,037 103,782 249
149
10/30/2025
2024-25 2025-26 2025-26
SEWER SANITATION FUND (622) Adopted Adopted Proposed
SEWER ADMINISTRATION (4153) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
622-4153-410000 SALARIES 236,487 266,623 263,492 282,313 289,968 300,596 290,556 301,188 302,025 837 622-4153-410005 SALARIES - PART-TIME 1,283 5,661 6,026 7,557 14,514 9,780 10,352 9,780 15,000 5,220 622-4153-410013 CONTRACT EMPL. SALARIES 4,607 0 0 0 0 0 0 0 0 0 622-4153-414001 RETIREMENT 61,896 81,399 95,414 108,270 103,028 124,684 97,954 137,417 140,825 3,408 622-4153-414002 HEALTH INSURANCE 41,026 45,436 44,045 44,379 44,245 41,916 52,065 52,015 53,262 1,247 622-4153-414003 WORKERS COMPENSATION INS 8,784 10,155 9,914 10,419 10,972 14,234 11,883 11,961 11,891 (70) 622-4153-414004 SOCIAL SECURITY/MEDICARE 3,181 4,033 3,657 3,780 4,451 4,191 4,161 4,130 4,105 (25) 622-4153-414005 LONG TERM DISABILITY INS. 769 348 359 231 353 436 637 690 690 0 622-4153-414006 STATE UNEMPLOYMENT 1,636 1,758 1,289 1,017 1,020 862 1,209 1,159 1,159 0 622-4153-414007 DEFERED COMPENSATION 4,663 4,951 4,722 4,888 6,449 7,163 5,922 4,310 4,310 0 622-4153-414008 LIFE INSURANCE 573 589 555 371 415 492 472 475 475 0 * SALARIES & BENEFITS 364,905 420,953 429,473 463,225 475,415 504,354 475,211 523,125 533,742 10,617
OPERATIONS & MAINTENANCE
622-4153-415000 LIABILITY INSURANCE 72,340 97,712 136,944 145,726 174,455 195,000 186,944 195,000 195,000 0 622-4153-416002 TRAINING 0 0 0 0 35 500 14 500 500 0
622-4153-416005 MEMBERSHIPS 195 132 98 147 201 200 166 200 200 0 622-4153-420001 ELECTRIC 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 0 622-4153-420003 TELEPHONE 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 0 622-4153-423000 LEASES 12,000 12,000 12,000 12,000 12,000 22,000 12,000 22,000 22,000 0 622-4153-425002 AUDIT 10,862 5,793 9,762 17,430 6,636 22,000 22,683 12,000 22,000 10,000 622-4153-425003 CONTRACT SERVICES 20,845 51,926 20,902 24,651 23,639 27,100 25,960 20,100 40,100 20,000 622-4153-425012 SOFTWARE 49,671 7,885 47,936 51,142 95,686 65,000 47,016 65,000 65,000 0 622-4153-425019 BANK/CC SERVICE CHARGES 52,869 60,740 85,413 118,447 174,991 130,000 329,485 130,000 160,000 30,000 622-4153-427001 OFFICE SUPPLIES 1,362 2,771 2,733 1,741 2,577 3,500 1,353 3,500 3,500 0 622-4153-427006 GENERAL SUPPLIES 3,065 3,643 4,499 2,236 1,713 2,500 1,513 2,500 2,500 0 622-4153-429000 POSTAGE 25,627 24,832 27,193 29,640 32,242 30,000 34,941 30,000 40,000 10,000 * OPERATIONS & MAINTENANCE 265,336 283,934 363,980 419,660 540,675 514,300 678,575 497,300 567,300 70,000
CAPITAL OUTLAY
622-4153-441005 MACHINERY AND EQUIPMENT 651 405 1,647 2,555 1,279 4,500 746 4,500 4,500 0 622-4153-441006 COMPUTER AND RELATED EQUIP 1,563 225 620 0 1,873 1,800 218 1,800 1,800 0 * CAPITAL OUTLAY 2,214 630 2,267 2,555 3,152 6,300 964 6,300 6,300 0
INTER DEPARTMENTAL CHARGES
622-4153-480003 FACILITY MAINTENANCE CHARGE 9,600 9,600 11,100 14,000 14,000 14,000 14,000 14,000 14,000 0 622-4153-480004 RISK MANAGEMENT CHARGE 16,049 16,049 16,049 16,049 16,049 16,049 16,049 16,049 16,049 0 622-4153-480005 EMPLOYEE LIABILITY CHARGE 5,015 5,015 5,015 5,015 5,015 5,015 5,015 5,015 5,015 0 622-4153-480006 INFORMATION TECH CHARGE 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 0 622-4153-480007 VEHICLE REPLACEMENT CHARGE 8,026 8,026 8,026 8,026 8,026 8,026 8,026 8,026 8,026 0 * INTER DEPARTMENTAL CHARGES 50,690 50,690 52,190 55,090 55,090 55,090 55,090 55,090 55,090 0 TOTAL 683,145 756,207 847,910 1,074,332 940,530 1,080,044 1,209,840 1,081,815 1,162,432 80,617 250
150
10/30/2025
SEWER CAPITAL FACILITY FUND (623)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
623-1910-351100 INVESTMENT EARNINGS 14,829 11,678 9,840 10,503 7,802 6,500 7,747 6,500 6,500 0 623-1910-351101 UNREALIZED GAIN (LOSSES) 17,885 (10,635) (47,999) 7,100 19,758 5,000 9,163 5,000 5,000 0 623-4159-371403 SEWER LINES 12,000 73,401 6,571 56,340 71,754 30,000 42,848 30,000 30,000 0 623-4159-371415 WASTEWATER TREATMENT 12,041 69,683 6,066 53,895 66,352 30,000 37,963 30,000 30,000 0 TOTAL REVENUES 56,755 144,127 (25,522) 127,838 165,666 71,500 97,721 71,500 71,500 0
EXPENDITURES
623-4159-442001 CAPITAL OUTLAY
CP1516 SEWER RIVER CROSSING 0 0 109,320 624,220 343,948 0 0 0 0 0 CP0711 PUH REIMBURSEMENT 0 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 0 0 0 0 5,000 0 5,000 5,000 0 CP1714 STORAGE BUILDING 0 0 0 0 0 0 0 0 0 0
CP2109 VEHICLE/EQUIP SHADE STRUCTURE 0 0 0 0 0 75,000 0 0 75,000 75,000 CP2117 SEWER MASTER PLAN 0 0 30,155 14,605 0 65,200 0 0 0 0 CP2221 E F ST UTILITY DESIGN 0 0 0 20,777 16,766 112,457 7,335 0 0 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 1,736 0 50,000 20,090 0 0 0 TOTAL EXPENDITURES 0 0 139,475 661,338 360,714 307,657 27,425 5,000 80,000 75,000 REVENUES OVER (UNDER) EXPENDITURES 56,755 144,127 (164,997) (533,500) (195,048) (236,157) 70,296 66,500 (8,500) (75,000) FUND BALANCE - BEGINNING 970,069 1,026,824 1,170,951 1,005,954 472,454 277,406 277,406 41,249 347,702 FUND BALANCE - ENDING 1,026,824 1,170,951 1,005,954 472,454 277,406 41,249 347,702 107,749 339,202 251
151
10/30/2025
DOWNTOWN PARKING FUND (631)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
631-1910-351100 INVESTMENT EARNINGS 818 551 408 739 1,409 350 1,400 350 350 0 631-1910-351101 UNREALIZED GAIN (LOSSES) 1,034 (800) (2,057) (1,108) 202 200 2,487 200 200 0 631-4180-328100 PARKING ASSESSMENTS 8,945 9,365 9,263 9,853 8,990 8,930 10,033 8,930 8,930 0 631-4180-340200 PARKING FINES 9,797 4,134 6,200 12,032 29,465 9,800 39,832 9,800 9,800 0 TOTAL REVENUES 20,594 13,250 13,814 21,516 40,066 19,280 53,752 19,280 19,280 0
OPERATIONS & MAINTENANCE
631-4180-420001 ELECTRIC 10,303 9,974 10,674 10,167 11,564 10,000 11,715 10,000 10,000 0 631-4180-425003 CONTRACT SERVICES 3,549 12,652 0 0 16,774 80,000 68,410 20,000 20,000 0 631-4180-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 13,852 22,626 10,674 10,167 28,338 90,000 80,125 30,000 30,000 0
INTERFUND TRANSFERS
TRANSFERS & OTHER
631-4180-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
** INTERFUND TRANSFERS 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 13,852 22,626 10,674 10,167 28,338 90,000 80,125 30,000 30,000 0 REVENUES OVER (UNDER) EXPENDITURES 6,742 (9,376) 3,140 11,349 11,728 (70,720) (26,373) (10,720) (10,720) 0 FUND BALANCE - BEGINNING 50,701 57,443 48,067 51,207 62,556 74,284 74,284 3,564 47,911 FUND BALANCE - ENDING 57,443 48,067 51,207 62,556 74,284 3,564 47,911 (7,156) 37,191 FUND BALANCE 466,248 423,453 414,203 413,163 412,502 386,128 INVESTMENT IN CAPITAL ASSETS (408,805) (375,386) (362,996) (350,607) (338,217) (338,217) FUND BALANCE - UNRESTRICTED 57,443 48,067 51,207 62,556 74,285 47,911 252
152
10/30/2025
WATER CAPITAL REPLACEMENT FUND (644)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
644-1910-351100 INVESTMENT EARNINGS 33,199 35,401 40,648 86,487 145,181 20,000 208,574 20,000 20,000 0 644-1910-351101 UNREALIZED GAIN (LOSSES) 44,323 (15,606) (217,050) (135,538) 103,123 15,000 210,187 15,000 15,000 0 644-4160-399645 TRASFER FROM WATER FUND 1,500,000 2,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 2,000,000 2,000,000 0 TOTAL REVENUES 1,577,522 2,019,795 2,823,598 2,950,949 3,248,304 3,035,000 3,418,761 2,035,000 2,035,000 0
EXPENDITURES
644-4160-441005 MACHINERY AND EQUIPMENT 0 0 14,170 72,141 0 125,000 0 61,250 61,250 0 644-4160-441006 COMPUTER AND RELATED EQUIP 4,402 22,678 1,462 920 621 29,379 1,518 29,379 29,379 0 644-4160-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 35,000 0 35,000 35,000 0 644-4160-441009 VEHICLES 40,425 0 65,364 63,760 88,859 80,000 71,168 80,000 80,000 0 644-4169-442001 CAPITAL PROJECTS 1,023,745 853,968 742,484 440,387 275,436 0 0 0 0 0 CP1731 DOWNTOWN MAIN REHAB 0 0 0 0 0 150,000 0 0 150,000 150,000 CP1811 WELL 5 BOOSTER PUMPS 106,478 0 0 0 0 0 0 0 0 0
CP1812 WELL 4 REHAB 34,409 47,982 101,633 0 0 0 0 0 0 0 CP1913 OLIVE STREET (OAK TO TO West End) 0 0 0 113,666 240,499 45,835 0 0 45,835 45,835 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 126,790 0 123,210 0 0 0 0 CP2132 REMOTE WATER METERING 0 0 0 0 1,784,644 0 (89,979) 0 0 0 CP2203 SCADA UPGRADES 0 0 0 0 17,525 182,475 72,227 0 110,248 110,248 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 0 504,653 4,625 265,722 588 0 265,134 265,134 CP2210 WELL 10 GENERATOR 0 0 0 0 0 150,000 0 0 150,000 150,000 CP2211 WELL SITE PAINTING 0 0 0 0 0 30,000 0 0 30,000 30,000 CP2212 WELL 4 SITE IMPROVEMENTS 0 0 0 0 0 60,000 0 0 60,000 60,000 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 0 237,601 12,399 393 0 0 0 CP2309 WELL 8 REHAB 0 0 0 0 0 150,000 0 0 150,000 150,000 CP2313 PW YARD GENEATOR 0 0 0 0 0 50,000 0 0 50,000 50,000 CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 238,000 724 0 237,276 237,276 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 1,500,000 363,629 0 1,136,371 1,136,371 CP2331 WATER CONSERVATION 0 0 0 0 236,467 250,000 34,059 0 215,941 215,941 CP2406 WELL 12 (REPLACE WELL 3) 0 0 0 0 0 1,560,000 116,900 0 1,443,100 1,443,100 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 161,000 122,269 0 38,731 38,731 CP2411 MOBILE GENERATOR 0 0 0 0 0 90,000 88,661 0 0 0
CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 25,000 0 0 25,000 25,000 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 239,000 100,455 0 138,545 138,545 CP2601 E B, JEREMY & LINDA CT 0 0 0 0 0 0 0 0 200,000 200,000 CP2607 WELL 5 DISCHARGE & STORM DRAIN 0 0 0 0 0 0 0 0 100,000 100,000 CP2613 WELL 2 & 3 ABANDONMENT 0 0 0 0 0 0 0 0 45,000 45,000 TOTAL EXPENDITURES 1,102,981 924,628 925,113 1,322,317 2,886,277 5,552,020 882,612 205,629 4,796,810 4,591,181 REVENUES OVER (UNDER) EXPENDITURES 474,541 1,095,167 1,898,485 1,628,632 362,027 (2,517,020) 2,536,149 1,829,371 (2,761,810) (4,591,181) FUND BALANCE - BEGINNING 2,115,287 2,589,828 3,684,995 5,583,480 7,212,112 7,574,139 7,574,139 5,057,119 10,110,288 FUND BALANCE - ENDING 2,589,828 3,684,995 5,583,480 7,212,112 7,574,139 5,057,119 10,110,288 6,886,490 7,348,478 253
153
10/30/2025
WATER OPERATIONS FUND (645)
SUMMARY OF REVENUES AND EXPENDITURES 2024-25 2025-26 2025-26 Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
645-1910-351100 INVESTMENT EARNINGS 46,278 46,844 40,497 53,912 60,431 22,000 47,598 22,000 22,000 0 645-1910-351101 UNREALIZED GAIN (LOSSES) 67,599 (30,729) (185,547) (10,534) 82,884 15,000 66,479 15,000 15,000 0 645-4160-350308 RENT - FIFTH & J STREETS 0 0 0 18,000 36,000 36,000 36,000 36,000 36,000 0 645-4160-361100 FEDERAL GRANT - COVID 19 0 20,847 0 0 0 0 0 0 0 0 645-4160-372500 SALE OF EQUIPMENT 0 0 0 0 0 12,000 12,000 12,000 12,000 0 645-4160-377100 WATER REVENUE 5,553,320 5,836,203 5,937,992 5,459,130 5,408,811 5,900,000 5,428,683 5,900,000 5,900,000 0 645-4160-377200 WATER INSTALLATIONS 3,787 18,387 10,061 16,518 13,620 5,000 4,950 5,000 5,000 0 645-4160-377300 WATER SERVICE CHARGES 40,457 65,765 60,153 52,576 60,674 45,000 66,288 45,000 45,000 0 TOTAL REVENUES 5,711,441 5,957,317 5,863,156 5,589,602 5,662,420 6,035,000 5,661,998 6,035,000 6,035,000 0
EXPENDITURES - BY DIVISION
WATER LINE MAINTENANCE 1,891,718 2,177,860 2,353,811 2,808,852 2,847,332 3,239,418 3,072,338 3,322,909 3,425,968 103,059 WATER ADMINISTRATION 676,748 703,399 816,823 906,053 1,044,845 1,022,575 1,175,722 1,039,195 1,124,430 85,235 CP1617 - WATER CONSERVATION PROGRAM 14,556 31,749 500 0 11,070 0 0 0 0 0 CAPITALIZED EQUIPMENT (42,333) (30,444) (16,484) 2,166 (389,035) 0 (26,748) 0 0 0
INTERFUND TRANSFER OUT
645-4160-499646 CAPITAL REPLACEMENT FUND 1,500,000 2,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 2,000,000 2,000,000 0 TOTAL EXPENDITURES 4,040,689 4,882,564 6,154,650 6,717,071 6,514,212 7,261,993 7,221,312 6,362,104 6,550,398 188,294 REVENUES OVER (UNDER) EXPENDITURES 1,670,752 1,074,753 (291,494) (1,127,469) (851,792) (1,226,993) (1,559,314) (327,104) (515,398) (188,294) FUND BALANCE - BEGINNING (UNRESTRICTED) 2,294,320 3,965,072 5,039,825 4,748,331 3,620,862 2,769,070 2,769,070 3,620,862 1,209,756 FUND BALANCE - ENDING (UNRESTRICTED) 3,965,072 5,039,825 4,748,331 3,620,862 2,769,070 1,542,077 1,209,756 3,293,758 694,358 FUND BALANCE 15,957,761 17,609,974 17,390,025 17,525,796 20,553,652 19,988,498 INVESTMENT IN CAPITAL ASSETS (11,992,689) (12,570,149) (12,641,694) (13,904,934) (17,784,582) (18,778,742) FUND BALANCE - UNRESTRICTED 3,965,072 5,039,825 4,748,331 3,620,862 2,769,070 1,209,756 0 254
154
10/30/2025
WATER FUND (645) 2024-25 2025-26 2025-26
Adopted Adopted Proposed
WATER LINE MAINTENANCE (4160) 2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
645-4160-410000 SALARIES 595,958 645,644 682,095 648,131 734,642 785,467 814,891 870,789 922,145 51,356 645-4160-410007 OVERTIME SALARIES 30,091 29,038 39,018 58,096 45,772 50,000 60,578 50,000 50,000 0 645-4160-414001 RETIREMENT 186,077 237,783 310,093 346,649 331,857 386,978 316,052 426,290 441,278 14,988 645-4160-414002 HEALTH INSURANCE 108,350 113,029 127,039 131,458 143,622 156,019 144,427 136,109 140,965 4,856 645-4160-414003 WORKERS COMPENSATION INS 63,891 66,992 70,071 71,535 76,896 74,493 80,605 79,163 87,942 8,779 645-4160-414004 SOCIAL SECURITY/MEDICARE 7,925 8,938 9,608 9,456 10,531 11,723 11,188 11,710 13,930 2,220 645-4160-414005 LONG TERM DISABILITY INS. 925 413 516 376 876 979 1,478 1,845 1,822 (23) 645-4160-414006 STATE UNEMPLOYMENT 3,425 3,734 2,802 2,442 2,255 2,397 3,324 3,268 3,574 306 645-4160-414007 DEFERED COMPENSATION 0 0 0 0 1,119 1,420 1,908 2,109 2,695 586 645-4160-414008 LIFE INSURANCE 830 823 835 729 1,030 992 972 1,076 1,067 (9) * SALARIES & BENEFITS 997,472 1,106,394 1,242,077 1,268,872 1,348,600 1,470,468 1,435,423 1,582,359 1,665,418 83,059
OPERATIONS & MAINTENANCE
645-4160-416002 TRAINING 5,545 616 2,313 1,496 3,430 7,500 5,693 7,500 7,500 0 645-4160-416005 MEMBERSHIPS 2,367 1,902 2,421 2,443 5,111 4,445 4,424 3,000 3,000 0 645-4160-420001 ELECTRIC 464,280 539,097 553,346 696,805 692,851 788,000 844,140 750,000 750,000 0 645-4160-420003 TELEPHONE 4,741 8,083 7,840 7,766 7,462 10,000 3,250 8,000 8,000 0 645-4160-420004 CELL PHONES 8,673 7,919 8,655 8,395 8,467 8,000 8,663 8,000 8,000 0 645-4160-423000 LEASES 3,417 2,506 2,594 2,352 2,374 3,700 2,400 3,700 3,700 0 645-4160-424001 BUILDING MAINTENANCE 0 2,125 1,383 1,192 169 1,000 773 1,000 1,000 0 645-4160-424002 EQUIPMENT MAINTENANCE 67,217 113,606 88,136 80,739 128,177 127,000 110,220 130,000 130,000 0 645-4160-424006 FIRE HYDRANTS 4,701 29,301 13,044 30,802 29,350 50,000 2,514 50,000 50,000 0 645-4160-425003 CONTRACT SERVICES 125,655 131,558 179,142 368,498 262,330 323,372 310,083 327,500 327,500 0 645-4160-425012 SOFTWARE 5,116 3,022 0 0 0 8,500 27 9,500 9,500 0 645-4160-425016 UNIFORM/LAUNDRY SERVICE 8,312 6,721 8,048 9,719 12,022 16,178 16,506 16,250 16,250 0 645-4160-427001 OFFICE SUPPLIES 2,185 4,285 3,914 3,327 6,354 4,017 4,431 3,500 3,500 0 645-4160-427006 GENERAL SUPPLIES 104,967 156,430 147,095 222,800 238,087 239,638 156,545 245,000 245,000 0 645-4160-427022 FUEL & OIL 27,910 25,963 35,189 37,617 39,497 40,000 29,648 40,000 40,000 0 645-4160-429000 POSTAGE 144 35 36 75 668 3,000 2,998 3,000 3,000 0 * OPERATIONS & MAINTENANCE 835,230 1,033,169 1,053,156 1,474,026 1,436,349 1,634,350 1,502,315 1,605,950 1,605,950 0
INTER DEPARTMENTAL CHARGES
645-4160-480003 FACILITY MAINTENANCE CHARGE 11,100 9,100 12,500 15,000 15,000 15,000 15,000 15,000 15,000 0 645-4160-480006 INFORMATION TECH CHARGE 23,000 23,000 30,000 30,000 30,000 35,000 35,000 35,000 35,000 0 645-4160-480009 FLEET MAINTENANCE CHARGE 24,916 6,197 16,078 20,954 17,383 84,600 84,600 84,600 104,600 20,000 * INTER DEPARTMENTAL CHARGES 59,016 38,297 58,578 65,954 62,383 134,600 134,600 134,600 154,600 0 TOTAL 1,891,718 2,177,860 2,353,811 2,808,852 2,847,332 3,239,418 3,072,338 3,322,909 3,425,968 83,059 255
155
10/30/2025
WATER FUND (645) 2025-26 2025-26 2025-26
Proposed 2024-25 Proposed Proposed
WATER ADMINISTRATION (4161) 2019-20 2020-21 2021-22 2022-23 2023-24 Final #REF! Final Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
645-4161-410000 SALARIES 236,784 236,508 263,488 282,309 289,964 300,596 290,554 301,188 302,025 837 645-4161-410005 SALARIES - PART-TIME 1,283 5,661 6,026 7,556 14,514 9,780 10,352 9,780 15,000 5,220 645-4161-410013 CONTRACT EMPL. SALARIES 4,607 0 0 0 0 0 0 0 0 0 645-4161-414001 RETIREMENT 61,889 80,133 73,714 83,383 79,079 95,601 76,002 106,484 108,860 2,376 645-4161-414002 HEALTH INSURANCE 41,018 38,642 44,035 44,365 44,234 41,916 52,057 52,015 53,263 1,248 645-4161-414003 WORKERS COMPENSATION INS 8,781 9,240 9,910 10,414 10,968 14,240 11,880 11,962 11,891 (71) 645-4161-414004 SOCIAL SECURITY/MEDICARE 3,178 3,628 3,531 3,900 4,446 4,161 4,158 4,130 4,105 (25) 645-4161-414005 LONG TERM DISABILITY INS. 768 346 357 228 350 436 636 690 690 0 645-4161-414006 STATE UNEMPLOYMENT 1,632 1,358 1,288 1,017 1,019 862 1,209 1,159 1,159 0 645-4161-414007 DEFERED COMPENSATION 4,662 4,951 4,722 4,888 6,448 7,163 5,920 4,310 4,310 0 645-4161-414008 LIFE INSURANCE 569 550 551 365 411 818 468 475 475 0 * SALARIES & BENEFITS 365,171 381,017 407,622 438,425 451,433 475,573 453,236 492,193 501,778 9,585
OPERATIONS & MAINTENANCE
645-4161-415000 LIABILITY INSURANCE 72,340 97,711 136,944 145,726 174,455 195,000 186,944 195,000 195,000 0 645-4161-416002 TRAINING 0 0 0 0 35 2,000 15 2,000 2,000 0 645-4161-416005 MEMBERSHIPS 195 132 99 147 202 1,000 168 1,000 1,000 0 645-4161-420001 ELECTRIC 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 0 645-4161-420003 TELEPHONE 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 0 645-4161-423000 LEASES 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 15,500 3,500 645-4161-425002 AUDIT 9,254 4,755 8,014 14,306 5,447 9,850 15,788 9,850 22,000 12,150 645-4161-425003 CONTRACT SERVICES 20,845 17,681 19,773 23,189 23,429 20,800 25,759 20,800 40,800 20,000 645-4161-425012 SOFTWARE 49,628 39,814 47,936 51,142 97,662 65,000 47,016 65,000 65,000 0 645-4161-425019 BANK/CC SERVICE CHARGES 52,869 60,740 85,413 118,447 174,991 130,000 329,485 130,000 160,000 30,000 645-4161-427001 OFFICE SUPPLIES 1,361 1,822 2,655 2,136 3,188 6,250 1,353 4,250 6,250 2,000 645-4161-427006 GENERAL SUPPLIES 3,031 796 3,833 1,601 1,627 1,500 1,238 3,500 1,500 (2,000) 645-4161-429000 POSTAGE 25,438 24,529 26,985 29,578 31,922 30,000 34,954 30,000 40,000 10,000 * OPERATIONS & MAINTENANCE 261,961 274,980 358,652 413,272 539,958 488,400 669,720 488,400 564,050 75,650
CAPITAL OUTLAY
645-4161-441005 MACHINERY AND EQUIPMENT 651 0 1,647 2,554 358 5,000 746 5,000 5,000 0 645-4161-441006 COMPUTER AND RELATED EQUIP 1,563 0 0 0 1,294 1,800 218 1,800 1,800 0 * CAPITAL OUTLAY 2,214 0 1,647 2,554 1,652 6,800 964 6,800 6,800 0
INTER DEPARTMENTAL CHARGES
645-4161-480003 FACILITY MAINTENANCE CHARGE 9,600 9,600 11,100 14,000 14,000 14,000 14,000 14,000 14,000 0 645-4161-480004 RISK MANAGEMENT CHARGE 11,478 11,478 11,478 11,478 11,478 11,478 11,478 11,478 11,478 0 645-4161-480005 EMPLOYEE LIABILITY CHARGE 3,586 3,586 3,586 3,586 3,586 3,586 3,586 3,586 3,586 0 645-4161-480006 INFORMATION TECH CHARGE 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 0 645-4161-480007 VEHICLE REPLACEMENT CHARGE 10,738 10,738 10,738 10,738 10,738 10,738 10,738 10,738 10,738 0 * INTER DEPARTMENTAL CHARGES 47,402 47,402 48,902 51,802 51,802 51,802 51,802 51,802 51,802 0 TOTAL 676,748 703,399 816,823 906,053 1,044,845 1,022,575 1,175,722 1,039,195 1,124,430 85,235 256
156
10/30/2025
WATER CAPITAL FACILITY FUND (646)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
646-1910-351100 INVESTMENT EARNINGS 46,413 31,499 31,736 51,343 83,110 22,000 105,584 22,000 22,000 0 646-1910-351101 UNREALIZED GAIN (LOSSES) 48,290 (26,652) (133,141) (50,804) 40,213 10,000 110,527 10,000 10,000 0 646-4169-371409 WATER WELLS 0 0 0 0 0 0 0 0 0 0
646-4169-371402 WATER LINES 152,774 532,535 60,378 300,198 411,947 265,000 289,618 265,000 265,000 0 646-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 247,477 537,382 (41,027) 300,737 535,270 297,000 505,729 297,000 297,000 0
EXPENDITURES
646-4169-442001 CAPITAL OUTLAY
CP0712 ANDERSON HOMES REIMB 0 4,617 1,998 0 0 0 0 0 0 0 CP1408 FCB HOMES REIMBURSEMENT 0 0 0 0 0 5,000 0 5,000 5,000 0 CP1912 GROUND WATER SUSTAINABILITY 0 0 0 0 120,845 90,000 112,699 165,000 165,000 0 CP2015 GIS IMPLEMENTATION 0 0 21,643 253 0 53,104 0 0 53,104 53,104 CP2018 WATER MASTER PLAN UPDATE 0 4,038 70,716 19,036 0 27,077 0 0 27,077 27,077 CP2022 URBAN WATER MASTER PLAN 0 4,250 206 0 0 40,544 0 0 40,544 40,544 CP2109 VEHICLE/EQUIP SHADE STRUCTURE 0 0 0 0 0 25,000 0 0 25,000 25,000 CP2213 WELL 11 0 0 0 0 11,186 1,753,814 159,271 0 1,594,543 1,594,543 CP2221 E F ST UTILITY DESIGN 0 0 0 18,517 16,766 114,717 7,335 0 107,382 107,382 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 0 75,000 67,508 0 75,000 75,000 CP2503 KAUFMAN RD (GREGER - PIPELINE) 0 0 0 0 0 40,000 344 0 39,656 39,656 TOTAL EXPENDITURES 0 12,905 94,563 37,806 148,797 2,224,256 347,157 170,000 2,132,306 1,962,306 REVENUES OVER (UNDER) EXPENDITURES 247,477 524,477 (135,590) 262,931 386,473 (1,927,256) 158,572 127,000 (1,835,306) (1,962,306) FUND BALANCE - BEGINNING 2,921,197 3,168,674 3,693,151 3,557,561 3,820,492 4,206,965 4,206,965 2,279,709 4,365,537 FUND BALANCE - ENDING 3,168,674 3,693,151 3,557,561 3,820,492 4,206,965 2,279,709 4,365,537 2,406,709 2,530,231 Fund Balance 3,168,674 3,693,151 3,557,561 3,820,492 4,206,965 4,365,537 Less Reserved for Loan to Redevelopment Agency (450,760) (450,760) (369,401) (291,187) (216,420) (139,238) Unreserved Balance 2,717,914 3,242,391 3,188,160 3,529,305 3,990,545 4,226,299 257
157
10/30/2025
AVIATION OPERATIONS FUND (657)
SUMMARY OF REVENUES AND EXPENDITURES
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
657-1910-351100 INVESTMENT EARNINGS 474 328 750 1,903 2,093 500 2,607 500 500 0 657-1910-351101 UNREALIZED GAIN (LOSSES) 1,169 (954) (5,066) (1,950) 2,860 250 3,703 250 250 0 657-4170-310500 AIRCRAFT TAX 5,263 5,054 4,908 5,206 5,223 5,000 8,031 5,000 5,000 0 657-4170-350204 RENTS 134,438 172,641 227,678 208,909 181,100 190,000 142,696 190,000 190,000 0 657-4170-361100 FEDERAL GRANT - COVID 19 0 33 0 0 0 0 0 0 0 0 657-4170-362000 STATE AID FOR AVIATION 20,000 0 10,000 10,000 20,000 10,000 10,000 10,000 10,000 0 657-4170-385100 FUEL SALES 315,717 338,782 314,256 448,734 442,013 300,000 400,646 300,000 300,000 0 657-4170-362100 FEDERAL GRANT 0 22,557 59,545 0 0 0 0 0 0 0 657-4170-374120 MISCELLANEOUS 220 80 302 514 604 0 1,775 0 0 0 TOTAL REVENUES 477,281 538,521 612,373 673,316 653,893 505,750 569,458 505,750 505,750 0 EXPENDITURES - BY DIVISION 444,096 414,732 450,470 546,175 522,349 424,940 517,517 426,721 427,169 448
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 (3,470) (3,526) (9,576) 23,471 21,965 0 0 0 0 0 INTERFUND TRANSFERS - OUT 0
657-4170-499658 CAPITAL IMPROVEMENT FUND 45,000 45,000 70,000 120,000 70,000 70,000 70,000 70,000 70,000 0 657-4170-499659 CAPITAL REPLACEMENT FUND 15,000 15,000 15,000 15,000 15,000 60,000 60,000 50,000 50,000 0 TOTAL EXPENDITURES 500,626 471,206 525,894 704,646 629,314 554,940 647,517 546,721 547,169 448 REVENUES OVER (UNDER) EXPENDITURES (23,345) 67,315 86,479 (31,330) 24,579 (49,190) (78,059) (40,971) (41,419) (448) FUND BALANCE - BEGINNING (UNRESTRICTED) 53,304 29,959 97,274 183,753 152,423 177,002 177,002 152,423 98,943 FUND BALANCE - ENDING (UNRESTRICTED) 29,959 97,274 183,753 152,423 177,002 127,812 98,943 111,452 57,524 FUND BALANCE 4,782,023 4,962,619 4,873,051 5,733,847 5,594,220 5,529,260 INVESTMENT IN CAPITAL ASSETS (4,752,064) (4,865,345) (4,689,298) (5,581,424) (5,417,217) (5,434,261) FUND BALANCE - UNRESTRICTED 29,959 97,274 183,753 152,423 177,003 94,999 258
158
10/30/2025
AVIATION FUND (657) 2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
SALARIES & BENEFITS
657-4170-410000 SALARIES 16,995 16,444 17,318 16,542 14,844 16,002 10,958 16,756 16,756 0 657-4170-410007 OVERTIME 550 406 850 56 0 500 0 500 500 0 657-4170-414001 RETIREMENT 7,717 10,360 15,688 8,900 7,457 8,717 6,690 9,474 9,757 283 657-4170-414002 HEALTH INSURANCE 2,568 2,361 2,361 2,270 2,592 2,592 1,779 2,334 2,499 165 657-4170-414003 WORKERS COMPENSATION INS 622 640 674 778 1,959 658 1,279 1,318 1,318 0 657-4170-414004 SOCIAL SECURITY/MEDICARE 214 237 249 246 200 227 172 235 235 0 657-4170-414006 STATE UNEMPLOYMENT 87 80 64 52 45 44 64 64 64 0 657-4170-414007 DEFERED COMPENSATION 0 0 0 0 130 160 72 0 0 0 657-4170-414008 LIFE INSURANCE 12 12 13 10 10 10 7 10 10 0 * SALARIES & BENEFITS 28,765 30,540 37,217 28,854 27,237 28,910 21,021 30,691 31,139 448
OPERATIONS & MAINTENANCE
657-4170-415000 LIABILITY INSURANCE 9,215 12,074 14,259 10,378 11,576 11,000 11,395 11,000 11,000 0 657-4170-416002 TRAINING 479 0 73 819 0 1,000 970 1,000 1,000 0 657-4170-416005 MEMBERSHIPS 75 75 235 200 0 200 297 200 200 0 657-4170-420001 ELECTRIC 9,862 17,433 19,757 24,779 26,657 24,650 33,782 24,650 24,650 0 657-4170-420002 GAS 0 0 0 0 1,149 2,500 2,500 2,500 2,500 0 657-4170-420003 TELEPHONE 128 0 0 0 0 0 0 0 0 0
657-4170-424001 BUILDINGS 13,545 8,870 1,190 250 10,414 4,000 792 4,000 4,000 0 657-4170-424002 EQUIPMENT MAINT 1,069 3,205 134 10,586 4,729 10,300 12,893 10,300 10,300 0 657-4170-425002 AUDIT 2,750 1,448 2,440 4,286 4,187 4,000 8,000 4,000 4,000 0 657-4170-425003 CONTRACT SERVICES 65,944 37,933 23,655 28,677 34,435 21,700 36,044 21,700 21,700 0 657-4170-425011 ADVERTISING 0 0 95 0 0 600 0 600 600 0
657-4170-425015 LANDSCAPING 0 0 0 0 890 1,000 0 1,000 1,000 0 657-4170-425019 BANK/CC SERVICE CHARGES 6,856 7,275 6,700 10,607 10,589 6,000 9,482 6,000 6,000 0 657-4170-427001 OFFICE SUPPLIES 0 26 0 0 0 300 0 300 300 0 657-4170-427006 GENERAL SUPPLIES 2,058 1,765 981 8,670 4,171 7,750 4,116 7,750 7,750 0 657-4170-427009 WEED ABATEMENT 5,992 3,911 9,006 4,615 2,538 5,000 2,538 5,000 5,000 0 657-4170-427029 AIRPORT APPRECIATION 0 0 61 2,123 0 2,500 0 2,500 2,500 0 657-4170-427030 GASOLINE FOR RESALE 289,196 284,987 329,128 403,701 376,147 286,000 366,088 286,000 286,000 0 657-4170-429000 POSTAGE 332 300 300 600 600 500 569 500 500 0 * OPERATIONS & MAINTENANCE 407,501 379,302 408,014 510,291 488,082 389,000 489,466 389,000 389,000 0
CAPITAL OUTLAY
657-4170-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
657-4170-480003 FACILITY MAINTENANCE CHARGE 6,300 3,360 3,500 5,200 5,200 5,200 5,200 5,200 5,200 0 657-4170-480004 RISK MANAGEMENT CHARGE 182 182 182 182 182 182 182 182 182 0 657-4170-480005 EMPLOYEE LIABILITY CHARGE 57 57 57 57 57 57 57 57 57 0 657-4170-480006 INFORMATION TECH CHARGE 1,200 1,200 1,500 1,500 1,500 1,500 1,500 1,500 1,500 0 657-4170-480007 VEHICLE REPLACEMENT CHARGE 91 91 0 91 91 91 91 91 91 0 657-4170-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 7,830 4,890 5,239 7,030 7,030 7,030 7,030 7,030 7,030 0 TOTAL 444,096 414,732 450,470 546,175 522,349 424,940 517,517 426,721 427,169 448 259
159
10/30/2025
AIRPORT CAPITAL IMPROVEMENT FUND (658)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
658-1910-351100 INVESTMENT EARNINGS 0 0 76 81 690 0 1,469 0 0 0 658-4170-361200 FEDERAL GRANT 244,729 190,931 205,998 1,051,944 9,467 0 0 0 129,540 129,540 658-4170-362410 STATE GRANT 0 0 84,768 0 0 0 0 0 0 0
658-4170-399657 TRANSFER FROM AVIATION FUND 45,000 45,000 70,000 120,000 70,000 70,000 70,000 70,000 70,000 0 TOTAL REVENUES 289,729 235,931 360,842 1,172,025 80,157 70,000 71,469 70,000 199,540 129,540
EXPENDITURES
658-4170-442001 CAPITAL PROJECTS
CP1619 PAVEMENT REHAB - DESIGN 0 0 0 0 0 0 0 0 0 0
CP1715 PERIMETER FENCING - CONST #1 0 0 0 0 0 0 0 0 0 0 CP1716 PAVEMENT REHAB - CONSTRUCTION 370,006 988 0 0 0 0 0 0 0 0 CP1808 PERIMETER FENCING - CONST #2 0 0 0 0 0 0 0 0 0 0 CP1901 AIRPORT LAYOUT PLAN UPDATE 2,415 192,305 79,041 11,187 18,961 25,274 0 0 0 0 CP2105 PAVEMENT MANAGEMENT PLAN 0 0 48,945 29,367 19,578 4,199 0 0 0 0 CP2202 PAVEMENT RECONSTRUCTION 0 0 241 1,011,391 0 223,963 0 0 0 0 CP2614 RUNWAY SAFETY AREA 0 0 0 0 0 0 0 0 113,200 113,200 CP2615 DRAINAGE IMPROVEMENTS 0 0 0 0 0 0 0 0 11,000 11,000 CP2616 LIGHTING IMPROVEMENTS 0 0 0 0 0 0 0 0 11,000 11,000 TOTAL EXPENDITURES 372,421 193,293 128,227 1,051,945 38,539 253,436 0 0 135,200 135,200 REVENUES OVER (UNDER) EXPENDITURES (82,692) 42,638 232,615 120,080 41,618 (183,436) 71,469 70,000 64,340 (5,660) FUND BALANCE - BEGINNING (20,373) (103,065) (60,427) 172,188 292,268 333,886 333,886 150,450 405,355 FUND BALANCE - ENDING (103,065) (60,427) 172,188 292,268 333,886 150,450 405,355 220,450 469,695 260
160
10/30/2025
AIRPORT CAPITAL REPLACEMENT FUND (659)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
659-1910-351100 INVESTMENT EARNINGS 503 473 488 901 1,294 300 1,962 300 300 0 659-1910-351101 UNREALIZED GAIN (LOSSES) 660 (252) (2,536) (483) 443 200 2,062 200 200 0 659-4170-380810 DONATION 0 2,000 0 0 0 60,000 0 60,000 60,000 0 659-4170-399657 TRANSFER FROM AVIATION FUND 15,000 15,000 15,000 15,000 15,000 60,000 60,000 60,000 50,000 (10,000) TOTAL REVENUES 16,163 17,221 12,952 15,418 16,737 120,500 64,024 120,500 110,500 (10,000)
EXPENDITURES
659-4170-442001 CAPITAL PROJECTS
CP1607 CARETAKERS QUARTERS 0 0 0 0 0 0 0 0 0 0
CP1609 HANGAR L-2 ROOF 0 0 0 0 0 0 0 0 0 0
CP1706 PILOTS LOUNGE REHAB 890 3,438 0 0 0 0 0 0 0 0
CP1902 VIEWING AREA LANDSAPING 0 0 0 0 0 0 0 0 0 0
CP1903 FUEL PUMP 0 0 0 0 0 0 0 0 0 0
CP2207 PILOTS LOUNGE EXTERIOR REHAB 0 0 0 20,950 0 0 0 0 0 0 CP2509 HANGAR CONCRETE APRON REPLACE 0 0 0 0 0 125,000 0 125,000 125,000 0 CP2510 HANGAR ROOF/DOOR REPAIRS 0 0 0 0 0 45,200 0 45,200 45,200 0 CP2524 WINDOSOCK 0 0 0 0 0 4,800 0 4,800 4,800 0
TOTAL EXPENDITURES 890 3,438 0 20,950 0 175,000 0 175,000 175,000 0 REVENUES OVER (UNDER) EXPENDITURES 15,273 13,783 12,952 (5,532) 16,737 (54,500) 64,024 (54,500) (64,500) (10,000) FUND BALANCE - BEGINNING 21,974 37,247 51,030 63,982 58,450 75,187 75,187 58,450 139,211 FUND BALANCE - ENDING 37,247 51,030 63,982 58,450 75,187 20,687 139,211 3,950 74,711
FUTURE PROJECTS
FIRE FOAM REPLACEMENT 1,500 1,500 1,500 1,500 1,500
ENTRY SIGNAGE 5,000 5,000 5,000 5,000 5,000
HANGAR L-4 APRON REHABILITATION 0 0 0 0 0
EAST SIDE POWER PROJECT 250,000 250,000 250,000 250,000 250,000 256,500 256,500 256,500 256,500 256,500
261
161
10/30/2025
BRIDLE RIDGE SOUTH TRAIL TRUST FUND (740)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
740-1910-351100 INVESTMENT EARNINGS 16,909 12,430 9,635 14,726 22,004 8,000 27,455 8,000 8,000 0 740-1910-351101 UNREALIZED GAIN (LOSSES) 19,904 (13,529) (47,374) (13,142) 16,689 4,000 32,025 4,000 4,000 0 740-1910-371440 DEVELOPER DEPOSITS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 36,813 (1,099) (37,739) 1,584 38,693 12,000 59,480 12,000 12,000 0 TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 36,813 (1,099) (37,739) 1,584 38,693 12,000 59,480 12,000 12,000 0 FUND BALANCE - BEGINNING 1,113,407 1,150,220 1,149,121 1,111,382 1,112,966 1,151,659 1,151,659 1,163,659 1,211,139 FUND BALANCE - ENDING 1,150,220 1,149,121 1,111,382 1,112,966 1,151,659 1,163,659 1,211,139 1,175,659 1,223,139 262
162
10/30/2025
CRANE/PATTERSON SIGNAL TRUST FUND (741)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
741-1910-351100 INVESTMENT EARNINGS 3,159 2,277 1,765 2,697 4,030 1,500 5,028 1,500 1,500 0 741-1910-351101 UNREALIZED GAIN (LOSSES) 3,608 (2,483) (8,676) (2,407) 3,056 500 5,865 500 500 0 741-1910-371440 DEVELOPER DEPOSITS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 6,767 (206) (6,911) 290 7,086 2,000 10,893 2,000 2,000 0
EXPENDITURES
OPERATIONS & MAINTENANCE
741-1910-425003 CONTRACT SERVICES 5,963 188 0 0 0 23,000 0 23,000 23,000 0 TOTAL EXPENDITURES 5,963 188 0 0 0 23,000 0 23,000 23,000 0 REVENUES OVER (UNDER) EXPENDITURES 804 (394) (6,911) 290 7,086 (21,000) 10,893 (21,000) (21,000) 0 FUND BALANCE - BEGINNING 210,035 210,839 210,445 203,534 203,824 210,910 210,910 189,910 221,803 FUND BALANCE - ENDING 210,839 210,445 203,534 203,824 210,910 189,910 221,803 168,910 200,803 263
163
10/30/2025
ANIMAL CONTROL TRUST FUND (742)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
742-1910-351100 INVESTMENT EARNINGS 649 527 465 926 1,413 300 1,409 300 300 0 742-1910-351101 UNREALIZED GAIN (LOSSES) 843 (503) (2,670) (1,014) 1,132 200 2,028 200 200 0 742-2160-376802 FEES 10,022 4,320 4,772 7,177 20,500 20,000 19,768 20,000 20,000 0 742-2160-376803 MICROCHIP 0 0 11,187 420 525 600 400 600 600 0 742-2160-380810 DONATIONS 4,965 5,124 12,725 12,156 11,043 12,000 8,916 12,000 12,000 0 0 TOTAL REVENUES 16,479 9,468 26,479 19,665 34,613 33,100 32,521 33,100 33,100 0
OPERATIONS & MAINTENANCE
742-2160-425003 CONTRACT SERVICES 7,443 4,644 14,255 10,779 41,370 75,000 71,463 45,000 45,000 0 * OPERATIONS & MAINTENANCE 7,443 4,644 14,255 10,779 41,370 75,000 71,463 45,000 45,000 0 TOTAL EXPENDITURES 7,443 4,644 14,255 10,779 41,370 75,000 71,463 45,000 45,000 0 REVENUES OVER (UNDER) EXPENDITURES 9,036 4,824 12,224 8,886 (6,757) (41,900) (38,942) (11,900) (11,900) 0 FUND BALANCE - BEGINNING 37,197 46,233 51,057 63,281 72,167 65,410 65,410 23,510 26,468 FUND BALANCE - ENDING 46,233 51,057 63,281 72,167 65,410 23,510 26,468 11,610 14,568 264
164
10/30/2025
SENIOR CENTER TRUST (744)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
744-1910-351100 INVESTMENT EARNINGS 103 49 35 78 234 30 660 30 30 0 744-7340-380801 DONATIONS 19,321 2,914 6,351 10,264 7,492 8,000 35,925 8,000 8,000 0 TOTAL REVENUES 19,424 2,963 6,386 10,342 7,726 8,030 36,585 8,030 8,030 0
OPERATIONS & MAINTENANCE
744-7340-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
744-7340-427004 GENERAL SUPPLIES 14,417 4,550 6,670 4,620 3,302 5,000 5,590 5,000 35,000 30,000 * OPERATIONS & MAINTENANCE 14,417 4,550 6,670 4,620 3,302 5,000 5,590 5,000 35,000 30,000
CAPITAL OUTLAY
744-7340-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 14,417 4,550 6,670 4,620 3,302 5,000 5,590 5,000 35,000 30,000 REVENUES OVER (UNDER) EXPENDITURES 5,007 (1,587) (284) 5,722 4,424 3,030 30,995 3,030 (26,970) (30,000) FUND BALANCE - BEGINNING 157 5,164 3,577 3,293 9,015 13,439 13,439 16,469 44,434 FUND BALANCE - ENDING 5,164 3,577 3,293 9,015 13,439 16,469 44,434 19,499 17,464 265
165
10/30/2025
POLICE RANGETRUST FUND (745)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
745-1910-351100 INVESTMENT EARNINGS 612 517 519 272 430 200 710 200 200 0 745-2110-380812 DONATIONS 7,049 7,460 2,538 5,924 5,873 8,000 11,019 8,000 8,000 0 745-1910-399110 TRANSFER IN 0 20,000 0 0 0 0 0 0 0 0
TOTAL REVENUES 7,661 27,977 3,057 6,196 6,303 8,200 11,729 8,200 8,200 0
OPERATIONS & MAINTENANCE
745-2110-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY
745-2110-441003 BUILDINGS 0 0 0 0 0 0 0 0 0 0
745-2110-441002 LAND IMPROVEMENTS 0 0 56,000 0 5,209 7,000 1,682 7,000 7,000 0 * CAPITAL OUTLAY 0 0 56,000 0 5,209 7,000 1,682 7,000 7,000 0 TOTAL EXPENDITURES 0 0 56,000 0 5,209 7,000 1,682 7,000 7,000 0 REVENUES OVER (UNDER) EXPENDITURES 7,661 27,977 (52,943) 6,196 1,094 1,200 10,047 1,200 1,200 0 FUND BALANCE - BEGINNING 35,069 42,730 70,707 17,764 23,960 25,054 25,054 23,960 35,101 FUND BALANCE - ENDING 42,730 70,707 17,764 23,960 25,054 26,254 35,101 25,160 36,301 266
166
10/30/2025
SENIOR OUTREACH TRUST FUND (746)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
746-1910-351100 INVESTMENT EARNINGS 1,018 732 546 818 1,190 500 1,300 500 500 0 746-2110-380802 DONATIONS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 1,018 732 546 818 1,190 500 1,300 500 500 0 OPERATIONS & MAINTENANCE 0
746-2110-425003 CONTRACT SERVICES 979 212 3,325 375 1,192 3,000 0 3,000 3,000 0 746-2110-427004 GENERAL SUPPLIES 1,371 311 0 0 6,104 4,000 4,727 4,000 4,000 0 * OPERATIONS & MAINTENANCE 2,350 523 3,325 375 7,296 7,000 4,727 7,000 7,000 0 TOTAL EXPENDITURES 2,350 523 3,325 375 7,296 7,000 4,727 7,000 7,000 0 REVENUES OVER (UNDER) EXPENDITURES (1,332) 209 (2,779) 443 (6,106) (6,500) (3,427) (6,500) (6,500) 0 FUND BALANCE - BEGINNING 67,625 66,293 66,502 63,723 64,166 58,060 58,060 51,560 54,633 FUND BALANCE - ENDING 66,293 66,502 63,723 64,166 58,060 51,560 54,633 45,060 48,133 267
167
10/30/2025
SENIOR HOUSING AGENCY FUND (769)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
769-1910-351100 INVESTMENT EARNINGS 312 229 174 272 406 150 150 0 0 0 TOTAL REVENUES 312 229 174 272 406 150 150 0 0 0
SENIOR HOUSING
OPERATIONS & MAINTENANCE
769-1910-425032 SENIOR HOUSING SUBSIDY 0 0 0 0 0 21,999 21,999 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 21,999 21,999 0 0 0 REVENUES OVER (UNDER) EXPENDITURES 312 229 174 272 406 (21,849) (21,849) 0 0 0 FUND BALANCE - BEGINNING 20,456 20,768 20,997 21,171 21,443 21,849 21,849 0 0 FUND BALANCE - ENDING 20,768 20,997 21,171 21,443 21,849 0 0 0 0 268
168
10/30/2025
BRIDLE RIDGE CFD 2003-2 AGENCY FUND (790)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
790-1910-351100 INVESTMENT EARNINGS 5,969 1,932 1,790 7,024 17,617 1,200 16,897 1,200 1,200 0 790-1910-351101 UNREALIZED GAIN (LOSSES) 4,723 (3,310) (12,170) (3,269) 4,223 200 8,187 200 200 0 790-8270-328101 ANNUAL ASSESSMENTS 293,765 298,323 294,033 289,778 291,971 295,796 296,370 295,796 295,796 0 790-8270-328102 PREPAYMENT/PAYOFF 0 0 0 0 0 0 0 0 0 0
790-8270-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 304,457 296,945 283,653 293,533 313,811 297,196 321,454 297,196 297,196 0
EXPENDITURES
OPERATIONS & MAINTENANCE
790-8270-425003 CONTRACT SERVICES 4,130 4,185 5,535 4,334 3,400 5,000 4,333 5,000 5,000 0 790-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 0 * OPERATIONS & MAINTENANCE 11,630 11,685 13,035 11,834 10,900 12,500 11,833 12,500 12,500 0
DEBT SERVICE
790-8270-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0 0
790-8270-451001 PRINCIPAL 135,000 140,000 150,000 155,000 160,000 170,000 170,000 180,000 180,000 0 790-8270-451002 INTEREST 145,459 138,708 131,587 124,100 116,367 108,266 108,266 99,673 99,673 0 * DEBT SERVICE 280,459 278,708 281,587 279,100 276,367 278,266 278,266 279,673 279,673 0 EXPENDITURES 292,089 290,393 294,622 290,934 287,267 290,766 290,099 292,173 292,173 0 REVENUES OVER (UNDER) EXPENDITURES 12,368 6,552 (10,969) 2,599 26,544 6,430 31,355 5,023 5,023 0 FUND BALANCE - BEGINNING 552,001 564,369 570,921 559,952 562,551 589,095 589,095 595,525 620,450 FUND BALANCE - ENDING 564,369 570,921 559,952 562,551 589,095 595,525 620,450 600,548 625,473 269
169
10/30/2025
BRIDLE RIDGE CFD 2004-1 AGENCY FUND (791)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
791-1910-351100 INVESTMENT EARNINGS 1,978 626 589 2,194 5,891 400 6,865 400 400 0 791-1910-351101 UNREALIZED GAIN (LOSSES) 2,088 (1,258) (4,324) (675) 1,384 50 2,872 50 50 0 791-8270-328101 ANNUAL ASSESSMENTS 120,267 117,953 120,254 116,747 118,935 118,500 115,619 118,500 118,500 0 791-8270-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 124,333 117,321 116,519 118,266 126,210 118,950 125,356 118,950 118,950 0
EXPENDITURES
OPERATIONS & MAINTENANCE
791-8270-425003 CONTRACT SERVICES 4,020 4,130 5,480 4,273 3,340 5,000 3,547 5,000 5,000 0 791-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 0 * OPERATIONS & MAINTENANCE 11,520 11,630 12,980 11,773 10,840 12,500 11,047 12,500 12,500 0 DEBT SERVICE 0
791-8270-451001 PRINCIPAL 50,000 55,000 55,000 60,000 60,000 65,000 65,000 65,000 65,000 0 791-8270-451002 INTEREST 55,370 52,798 50,103 47,285 44,345 41,283 41,283 38,098 38,098 0 * DEBT SERVICE 105,370 107,798 105,103 107,285 104,345 106,283 106,283 103,098 103,098 0 EXPENDITURES 116,890 119,428 118,083 119,058 115,185 118,783 117,330 115,598 115,598 0 REVENUES OVER (UNDER) EXPENDITURES 7,443 (2,107) (1,564) (792) 11,025 167 8,026 3,352 3,352 0 FUND BALANCE - BEGINNING 199,917 207,360 205,253 203,689 202,897 213,922 213,922 214,089 221,948 FUND BALANCE - ENDING 207,360 205,253 203,689 202,897 213,922 214,089 221,948 217,441 225,300 270
170
10/30/2025
BRIDLE RIDGE CFD 2005-1 AGENCY FUND (792)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
792-1910-351100 INVESTMENT EARNINGS 4,262 1,344 1,260 4,857 13,879 1,000 12,802 1,000 1,000 0 792-1910-351101 UNREALIZED GAIN (LOSSES) 3,638 (2,479) (8,762) (1,866) 2,963 150 6,186 150 150 0 792-8270-328101 ANNUAL ASSESSMENTS 229,856 228,614 230,983 230,297 234,409 234,955 232,385 234,955 234,955 0 TOTAL REVENUES 237,756 227,479 223,481 233,288 251,251 236,105 251,373 236,105 236,105 0
EXPENDITURES
OPERATIONS & MAINTENANCE
792-8270-425003 CONTRACT SERVICES 4,075 4,075 5,425 4,317 3,384 5,500 5,043 5,500 5,500 0 792-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 0 * OPERATIONS & MAINTENANCE 11,575 11,575 12,925 11,817 10,884 13,000 12,543 13,000 13,000 0
DEBT SERVICE
792-8270-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0 0
792-8270-451001 PRINCIPAL 105,000 105,000 110,000 115,000 120,000 130,000 130,000 135,000 135,000 0 792-8270-451002 INTEREST 115,531 110,721 105,798 100,645 95,264 88,853 89,539 82,784 82,784 0 * DEBT SERVICE 220,531 215,721 215,798 215,645 215,264 218,853 219,539 217,784 217,784 0 EXPENDITURES 232,106 227,296 228,723 227,462 226,148 231,853 232,082 230,784 230,784 0 REVENUES OVER (UNDER) EXPENDITURES 5,650 183 (5,242) 5,826 25,103 4,252 19,291 5,321 5,321 0 FUND BALANCE - BEGINNING 433,454 439,104 439,287 434,045 439,871 464,974 464,974 469,226 484,265 FUND BALANCE - ENDING 439,104 439,287 434,045 439,871 464,974 469,226 484,265 474,547 489,586 271
171
10/30/2025
REFUSE COLLECTION TRUST FUND (799)
2024-25 2025-26 2025-26
Adopted Adopted Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 Mid-Year 2024-25 Preliminary Final Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Budget Adjustment
REVENUES
799-8280-379100 GARBAGE REVENUE 2,130,246 2,184,600 2,660,095 3,276,769 3,329,255 3,280,000 3,625,851 3,280,000 3,280,000 0 TOTAL REVENUES 2,130,246 2,184,600 2,660,095 3,276,769 3,329,255 3,280,000 3,625,851 3,280,000 3,280,000 0 799-8280-425003 CONTRACT SERVICE 2,108,483 2,163,517 2,571,800 3,280,876 3,367,154 3,280,000 3,485,010 3,280,000 3,280,000 0 TOTAL EXPENDITURES 2,108,483 2,163,517 2,571,800 3,280,876 3,367,154 3,280,000 3,485,010 3,280,000 3,280,000 0 REVENUES OVER (UNDER) EXPENDITURES 21,763 21,083 88,295 (4,107) (37,899) 0 140,841 0 0 0 FUND BALANCE - BEGINNING 212,151 233,914 254,997 343,292 339,185 301,286 301,286 301,286 442,127 FUND BALANCE - ENDING 233,914 254,997 343,292 339,185 301,286 301,286 442,127 301,286 442,127 272
172
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Meeting Date: November 3, 2025
To: Mayor Bairos and Members of the City Council
From: Stan Milam, Fleet Supervisor
Reviewed by: Jeff Gravel, Public Services Director
Subject: Consideration of a Resolution Authorizing the Purchase of One 2025 Bandit Intimidator 12XP Wood Chipper from Cal-Line Equipment in the Amount of $62,438.74 to be Funded by Streets 110, Parks Replacement Fund 549, Sewer Capital Replacement Fund 621, Water Capital Replacement Fund 644 and to Surplus One 1996 Brush Bandit Wood Chipper.
BACKGROUND
The City of Oakdale boasts thousands of trees along streets, in parks, at our well sites and other city-owned properties. The maintenance of these trees falls to various departments in Public Works including Parks, Streets, Water and our on-call staff.
The existing equipment, a 1996 Brush Bandit disc-style wood chipper is 30 years old and is outdated and no longer compliant with current California diesel emissions standards. Additionally, the unit frequently becomes clogged during operation, requiring extensive staff time for disassembly and maintenance, which significantly reduces operational efficiency. Replacement parts for the chipper are increasingly difficult to obtain due to obsolescence. As a result, the city is often forced to contract the work of tree trimming and wood chipping to outside entities, or has to utilize more man hours to load and unload limbs in trailers that get dumped at our Post Road site and then loaded a second time into Gilton bins for removal.
Staff recommends the replacement of the existing wood chipper with a new 2025 Bandit Intimidator 12XP drum-style wood chipper. Drum-style chippers allow for chipping smaller, fibrous material without getting plugged. It is also a Tier 4 final diesel engine, which will put the city back into compliance with the California Air Resources Board off-road Diesel Vehicle requirements.
The old equipment will be retired from service and designated as surplus property for disposal through sale.
AGENDA ITEM 11.2
273
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Works Wood Chipper Purchase
MEETING DATE: November 3, 2025
Current Wood Chipper:
274
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Works Wood Chipper Purchase
MEETING DATE: November 3, 2025
DISCUSSION
Cal-Line Equipment provided a bid for the wood chipper per City provided specifications, via Sourcewell Cooperative Purchasing. Cooperative Purchasing programs like this manage the competitive solicitation and bid process for government agencies, allowing us to leverage the buying power of all agencies to get the best pricing. The following was the bid provided to us by Cal-Line Equipment:
1. Bandit Intimidator 12XP Wood Chipper - $62,438.74
Included with the purchase is a 5-year chipper “GUTS” warranty, a 3-year/2,000 hour limited engine warranty and a 1-year bolt-on components warranty.
275
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Works Wood Chipper Purchase
MEETING DATE: November 3, 2025
FISCAL IMPACT
The current budget includes funds specifically allocated for the wood chipper replacement in the Streets Sewer Capital Replacement Fund 621, Water Capital Replacement Fund 644, and Parks Replacement Fund 549, as shown below. This will have no impact on the City’s General Fund.
Additionally, staff estimates a savings of approximately $15,000 a year on man-hours, wear and tear on other equipment currently being used to transport and move tree limbs, and contracts with outside agencies.
Funding Breakdown
Parks Replacement Fund 549 70% $43,707.13
Streets Maintenance Fund 110 10% $6,243.87
Sewer Capital Replacement Fund 621 10% $6,243.87
Water Capital Replacement Fund 644 10% $6,243.87
Total $62,438.74
RECOMMENDATION
Staff recommends that the City Council adopt a Resolution Authorizing the Purchase of One 2025 Bandit Intimidator 12XP Wood Chipper from Cal-Line Equipment in the Amount of $62,438.74 to be Funded by Parks Replacement Fund 549, Streets Maintenance Fund 110, Sewer Capital Replacement Fund 621, Water Capital Replacement Fund 644, and Surplus One 1996 Brush Bandit Wood Chipper.
276
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Works Wood Chipper Purchase
MEETING DATE: November 3, 2025
ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-__
Attachment B: Equipment Quote
277
IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-__
A RESOLUTION AUTHORIZING THE PURCHASE OF ONE 2025 BANDIT INTIMIDATOR 12XP WOOD CHIPPER FROM CAL-LINE EQUIPMENT IN THE AMOUNT OF $62,438.74 TO BE FUNDED BY PARKS REPLACEMENT FUND 549, STREETS MAINTENANCE FUND 110, SEWER CAPITAL REPLACEMENT FUND 621, WATER CAPITAL REPLACEMENT FUND 644, AND SURPLUS ONE 1996 BRUSH BANDIT WOOD CHIPPER.
WHEREAS, the City of Oakdale boasts thousands of trees along streets, in parks, at our well sites, and other city-owned properties; and
WHEREAS, the maintenance of these trees falls to various departments in Public Works, including Parks, Streets, Water, and our on-call staff; and WHEREAS, the current equipment used for wood chipping is over 30 years old and is out of compliance with California Air Resources Board (CARB) Off-Road Diesel regulations, frequently becomes clogged during operation, and is difficult to find replacement parts for; and
WHEREAS, the fleet supervisor has recommended the acquisition of a new 2025 Bandit Intimidator 12XP Wood Chipper to ensure continued efficient operations; and WHEREAS, a quote was received a Sourcewell Contract for the wood chipper; and WHEREAS, a quote submitted by Cal-Line Equipment, a Source Well facilitator, meets all City-requested specifications and conditions; and WHEREAS, the funding breakdown is as follows: 70% Parks Replacement Fund, 10% Streets Maintenance Fund, 10% Sewer Capital Replacement Fund 621, 10% Water Capital Replacement Fund 644; and
WHEREAS, the current equipment, a 1996 Brush Bandit wood chipper, shall be retired from service at the City of Oakdale and sold at surplus.
NOW, THEREFORE, BE IT RESOLVED that the CITY COUNCIL of the CITY OF OAKDALE hereby authorizing the purchase of one 2025 Bandit Intimidator 12XP Wood Chipper from Cal-Line Equipment in the amount of $62,438.74 to be funded by Parks Replacement Fund 549, Streets Maintenance Fund 110, Sewer Capital Replacement Fund 621, Water Capital Replacement Fund 644 and surplus one 1996 Brush Bandit Wood Chipper.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 3rd DAY OF NOVEMBER, 2025, by the following vote:
278
CITY OF OAKDALE
City Council Resolution 2025 - (Continued)
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ABSTAINED: COUNCIL MEMBERS:
SIGNED:
Cherilyn Bairos, Mayor
ATTEST:
Patrick Mondragon, City Clerk
279
280
281
282
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, November 3, 2025
To: Mayor Bairos and Members of the City Council
From: Stan Milam, Fleet and Public Services Property Supervisor Reviewed by: Jeff Gravel, Public Services Director
Subject: Consider a Resolution Authorizing the Purchase of Two 2026 Chevrolet Silverado 1500 Work Trucks from Steve’s Chevrolet and Two 2026 Ford Maverick XLT Trucks from Haidlen Ford in the amount of $139,247.86 to be Funded equally $69,623.93 by Sewer Capital Replacement Fund 621 and $69,623.93 from Water Capital Replacement Fund 644 and to Declare One 2000 Chevrolet 3500, One 2002 Dodge Ram 1500, One 2007 Ford F150 and One 2002 Chevrolet 1500 as Surplus.
BACKGROUND
The City of Oakdale Public Services Department supports over 23,000 residents in the areas of Building, Planning, Engineering, Water, Sewer, Parks, and Wastewater. Due to the diverse nature and geographical range of work performed throughout the City, dependable transportation is critical to maintaining efficient operations.
Several existing vehicles have reached or exceeded their useful service life, resulting in increased maintenance costs, reliability issues, and safety concerns. To ensure continued operational effectiveness, the staff recommends replacing these vehicles as detailed below.
Public Works currently utilizes a 2000 Chevrolet 3500 truck with 240,282 miles. This vehicle has significantly exceeded its service life and is experiencing ongoing mechanical issues, including repeated failures to start, fluid leaks, and excessive maintenance costs. Staff recommends retiring the existing vehicle and declaring it surplus property. A new 2026 Ford Maverick XLT truck will be purchased to replace this vehicle.
Vehicle to Surplus:
AGENDA ITEM 11.3
283
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Services Vehicle Purchases
MEETING DATE: November 3, 2025
The Water Division currently uses a 2002 Chevrolet 1500 truck with 175,645 miles to regularly transport chlorine to well sites. The vehicle’s bed is rusted through in multiple locations, and the interior is severely deteriorated, including torn seats and a damaged dashboard. Staff recommend retiring the existing vehicle and declaring it surplus property. A new 2026 Chevrolet Silverado 1500 work truck will be purchased.
Vehicle to Surplus:
284
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Services Vehicle Purchases
MEETING DATE: November 3, 2025
285
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Services Vehicle Purchases
MEETING DATE: November 3, 2025
Sewer Collections operates a 2007 Ford F-150 with 95,875 miles for transportation between work sites and meetings. The vehicle has developed recurring mechanical and electrical issues, resulting in increased maintenance costs. Staff recommends retiring this vehicle and declaring it surplus property. A new 2026 Chevrolet Silverado 1500 work truck will be purchased to replace it.
Vehicle to Surplus:
286
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Services Vehicle Purchases
MEETING DATE: November 3, 2025
The 2002 Dodge Ram 1500 truck has 96,496 miles. The vehicle’s dashboard is broken and has caused failure of the heating and air conditioning systems. Due to multiple age-related mechanical issues, the vehicle has reached the end of its useful life. Staff recommend retiring the existing vehicle and declaring it surplus property. A new 2026 Ford Maverick XLT truck will be purchased.
Vehicle to Surplus:
287
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Services Vehicle Purchases
MEETING DATE: November 3, 2025
DISCUSSION
Staff was able to obtain local bids for all four trucks and would like to award two trucks each to Haidlen Ford and Steves Chevrolet.
2026 Ford Maverick XLT:
1. Haidlen Ford - $32,528.23 each
2026 Chevrolet Silverado 1500:
1. Steves Chevrolet - $37,095.70 each
A second bid from Haidlen Ford came in at less than $10 under Steves Chevrolet for a similar vehicle, but staff would like to support both car dealerships equally.
All vehicles will come with a 3-year/36,000-mile Bumper to Bumper Warranty and a 5- year/60,000-mile Power Train Warranty.
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CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: Public Services Vehicle Purchases
MEETING DATE: November 3, 2025
FISCAL IMPACT
The current budget includes funds specifically allocated for vehicle replacement in both the Sewer Capital Replacement Fund (Fund 621) in the amount of $70,000 and the Water Capital Replacement Fund (Fund 644) in the amount of $80,000. Each fund will be charged:
• Sewer Capital Replacement Fund 621 $69,623.93
• Water Capital Replacement Fund 644 $69,623.93
These expenditures will have no impact on the City’s General Fund.
RECOMMENDATION
Staff recommends that the City Council adopt a resolution authorizing the purchase of two (2) 2026 Ford Maverick XLT trucks from Haidlen Ford and two (2) Chevrolet Silverado 1500 trucks from Steves Chevrolet in the amount of $139,247.86 to be Funded equally $69,623.93 by Sewer Capital Replacement Fund 621 and $69,623.93 from Water Capital Replacement Fund 644 and further authorizing staff to declare one (1) 2000 Chevrolet 3500, one (1) 2002 Dodge Ram 1500, one (1) 2007 Ford F-150 and one (1) 2002 Chevrolet 1500 as surplus property and proceed with their disposition in accordance with applicable City policies and procedures.
ATTACHMENTS
Attachment A: Draft City Council Resolution 2025-__
Attachment B: Quotes
289
IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2025-___
A RESOLUTION OF THE CITY OF OAKDALE CITY COUNCIL AUTHORIZING THE PURCHASE OF TWO 2026 FORD MAVERICK XLT TRUCKS FROM HAIDLEN FORD AND TWO 2026 CHEVROLET SILVERADO 1500 TRUCKS FROM STEVES CHEVROLET IN THE AMOUNT OF $139,247.86 TO BE FUNDED EQUALLY $69,623.93 BY SEWER CAPITAL REPLACEMENT FUND 621 AND $69,623.93 FROM WATER CAPITAL REPLACEMENT FUND 644 AND TO DECLARE ONE 2000 CHEVROLET 3500, ONE 2002 DODGE RAM 1500, ONE 2007 FORD F-150, AND ONE 2002 CHEVROLET 1500 AS SURPLUS.
WHEREAS, the Public Services Department is responsible for serving over 23,000 residents in areas such as Building, Planning, Engineering, Water, Sewer, Parks, and Wastewater; and,
WHEREAS, the current vehicles used for several of these departments have significantly exceeded their useful service life and are in critical need of replacement; and, WHEREAS, staff has recommended the acquisition of two new 2026 Maverick XLT trucks and two new 2026 Chevrolet Silverado 1500 trucks to ensure continued efficient operations; and,
WHEREAS, one bid was received for the Maverick trucks, and the lowest responsible bidder was Haidlen Ford; and,
WHEREAS, two bids were received for the new 2026 Chevrolet Silverado 1500 trucks or the like, and although Haidlen Ford was the lowest bidder, staff feels it is important to support both local car dealerships and would like to go with Steves Chevrolet with a less than $10 difference; and,
WHEREAS, the bids submitted by Haidlen Ford and Steves Chevrolet meet all required specifications and conditions; and
WHEREAS, the current vehicles, a 2000 Chevrolet 3500, a 2002 Dodge Ram 1500, a 2007 Ford F-150, and a 2002 Chevrolet 1500, shall be retired from service of the City of Oakdale and declared as surplus.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Oakdale hereby authorizes the purchase of two (2) 2026 Ford Maverick XLT trucks from Haidlen Ford and two (2) 2026 Chevrolet Silverado 1500 trucks from Steves Chevrolet in the amount of $139,247.86 to be funded equally $69,623.93 from Sewer Capital Replacement Fund 621 and $69,623.93 from Water Capital Replacement Fund 644 and further authorizes staff to declare one (1) 2000 Chevrolet 3500, one (1) 2002 Dodge Ram 1500, one (1) 2007 Ford F-150, and one (1) 2002 Chevrolet 1500 as surplus property and proceed with their disposition in accordance with applicable City policies and procedures. 290
CITY OF OAKDALE
City Council Resolution 2025-XX
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 3rd DAY OF NOVEMBER, 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
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