CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Monday, March 2, 2026 6:30 PM City Council Chambers
Welcome to your City of Oakdale City Council Meeting
Mayor Cherilyn Bairos
Mayor Pro Tem Kayleigh Gilbert Council Member Rich Murdoch Council Member Jeff Kettering Council Member Jarod Pitassi 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 Clifton Curry of Mountain View Church
5. Presentations/Acknowledgements
5.1 Pacific Project Heroes Banner Update Presentation
5.2 Presentation by StanCOG on the Regional Transportation Plan (RTP).
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 9.4 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 February 17, 2026.
9.2 Receive and file the Warrant List for the period February 11 – February 23, 2026.
9.3 Waive all readings of Ordinances and Resolutions, except by Title.
9.4 Authorize by Minute Order Cancellation of the Regular City Council Meeting Scheduled for Monday, March 16, 2026.
10. Public Hearings
1 CITY OF OAKDALE
CITY COUNCIL
REGULAR MEETING AGENDA
Monday, March 2, 2026
Next City Council Resolution: 2026-012 Next Ordinance: 1300
11. Staff Reports
11.1 Consider a Resolution Approving the Fiscal Year 2025-2026 Mid-Year Budget.
12. City Manager’s Report
13. City Council Items
14. Adjournment
The next Regular meeting of the Oakdale City Council will be held on April 6, 2026 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).
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 March 2, 2026 at the City Council Chambers, 277 North Second Avenue, Oakdale, CA, 95361 on February 26, 2026.
Dated: February 26, 2026 /s/ Colleen Andersen
Colleen Andersen, Deputy City Clerk
Council Services and Legislative Records Manager
2 AGENDA ITEM 5.1
Pacific Project Heroes Banner Presentation
3 AGENDA ITEM 5.2
Presentation by StanCOG on the Regional Transportation Plan (RTP) 4 CITY OF OAKDALE CITY COUNCIL
REGULAR MEETING MINUTES
City Council Chambers
277 North Second Avenue
Oakdale, CA 95361
“Cowboy Capital of the World”
Tuesday, February 17, 2026 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
Mayor Pro Tem Kayleigh Gilbert
Council Member Jarod Pitassi
Council Member Jeff Kettering
Absent: Council Member Richard Murdoch
3. Pledge of Allegiance
Mayor Bairos led the pledge of allegiance.
4. Invocation
Mark Buenafe with Community United Methodist Church provided the invocation.
5. Presentations/Acknowledgements
5.1 Recognizing the Oakdale Soccer Club 2016 Boys Comp Team – Bronze 6 Division Champions at the NorCal Premier State Cup.
Mayor Bairos and the Members of the City Council recognized the Oakdale Soccer Club.
6. Additions / Deletions
There were no additions or deletions to the agenda.
7. Public Comments
Mayor Bairos opened public comment. There being no 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 9.6. Unless there is discussion by a member of the audience/Council they may be approved in one motion.
9.1 Approve the Regular City Council Meeting Minutes of January 20, 2026.
9.2 Receive and file the Warrant List for the period January 28 – February 10, 2026.
9.3 Waive all readings of Ordinances and Resolutions, except by Title.
9.4 Accept the December Treasurer’s Report.
AGENDA ITEM 9.1
5 CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Tuesday, February 17, 2026
Next City Council Resolution: 2026-009 Next Ordinance: 1299
9.5 Second Reading of Ordinance 1299 Amending Chapter 7 of the Oakdale Municipal Code Adopting the 2025 Building Code with Local Amendments.
9.6 Reject Claim for Damages by Marlena Martinez.
MOTION
To approve Items 9.1 through 9.6 on the City of Oakdale City Council February 17, 2026, Consent Agenda.
Moved by Mayor Pro Tem Gilbert, and seconded by Council Member Kettering PASSED this 17th day of February 2026, by the following vote:
AYES: COUNCIL MEMBERS: Gilbert, Kettering, Pitassi, Bairos (4) NOES:COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Murdoch (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
10. Public Hearings
11. Staff Reports
11.1 Consider a Resolution Authorizing the City Manager to Execute an Agreement with Dynamic Pavement Inc. for the Valley View Drive – Well No. 3 Paved Access Path Project in the Amount of $24,000 to be Funded by Water Capital Replacement Fund 644.
Public Services Manager Lopez provided a PowerPoint presentation.
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 2026-009, authorizing the City Manager to execute an agreement with Dynamic Pavement Inc. for the Valley View Drive – Well No. 3 Paved Access Path Project in the amount of $24,000 to be funded by Water Capital Replacement Fund 644.
Moved by Mayor Pro Tem Gilbert, and seconded by Council Member Pitassi PASSED this 17th day of February 2026, by the following vote:
AYES: COUNCIL MEMBERS: Gilbert, Pitassi, Kettering, Bairos (4) NOES:COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Murdoch (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 5/0 by City Council roll call vote. 6
CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Tuesday, February 17, 2026
Next City Council Resolution: 2026-009 Next Ordinance: 1299
11.2 Consider a Resolution Authorizing Staff to Purchase a 2026 Ford F-350 from Haidlen Ford for $60,020.00 and Outfit the Vehicle with Emergency Equipment Utilizing Jay’s Tires in the Amount $47,371.92 for a Total Amount of $107,391.92 to be Funded from Fire Equipment Replacement Fund 532 and Declare the 1997 Ford F-250 #49779 as Surplus.
Chief Hunter provided a PowerPoint presentation.
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 2026-010, authorizing Staff to purchase a 2026 Ford F350 from Haidlen Ford for $56,905.95 and outfit the vehicle with emergency equipment utilizing Jay’s Tires in the amount $47,371.92 for a total amount of $104,277.87 to be funded from Fire Equipment Replacement Fund 532 and declare the 1997 Ford F-250 #49779 surplus.
Moved by Council Member Kettering, and seconded by Council Member Kettering PASSED this 17th day of February 2026, by the following vote:
AYES: COUNCIL MEMBERS: Pitassi, Kettering, Gilbert, Bairos (4) NOES:COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Murdoch (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
11.3 Consider a Resolution Authorizing the Purchase and Installation of One Challenger 4115XFO 15,000 LB 4-Post Lift and Two Challenger 7,500 LB Rolling Lift Jacks in the Amount of $29,938.35 to be Funded by Fleet Capital Outlay Fund 570 and Surplus One Ammco 12,000 LB 4-Post Rack.
Fleet and Public Services Property Supervisor Milam provided a PowerPoint presentation.
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 2026-010, authorizing the purchase and installation of one Challenger 4115XFO 15,000 LB 4-Post Lift and two Challenger 7,500 LB Rolling Lift Jacks in the amount of $29,938.35 to be funded by Fleet Capital Outlay Fund 570 and surplus one Ammco 12,000 LB 4-Post Rack.
7 CITY OF OAKDALE
CITY COUNCIL REGULAR MEETING MINUTES
Tuesday, February 17, 2026
Next City Council Resolution: 2026-009 Next Ordinance: 1299 Moved by Council Member Pitassi, and seconded by Mayor Pro Tem Gilbert PASSED this 17th day of February 2026, by the following vote:
AYES: COUNCIL MEMBERS: Pitassi, Gilbert, Kettering, Bairos (4) NOES:COUNCIL MEMBERS: None (0)
ABSENT: COUNCIL MEMBERS: Murdoch (1)
ABSTAINED: COUNCIL MEMBERS:None (0)
Motion carried 4/0 by City Council roll call vote.
12. City Manager’s Report
12.1 Alley Management Plan Presentation.
Public Services Manager Lopez provided a PowerPoint presentation.
Staff responded to questions from the City Council.
12.2 February Department Reports.
City Manager Ramar had nothing further to report.
13. City Council Items
Council Member Kettering OHS sports has had a successful season. Please go out and support them if you can.
Mayor Bairos reported the Oakdale Chamber Awards is this Friday, February 27th.
15. Adjournment
The next Regular meeting of the Oakdale City Council will be held Monday, March 2, 2026, at 6:30 p.m. in the Council Chambers. There being no further business, Mayor Bairos adjourned the meeting at 7:13 p.m.
ATTEST: APPROVED:
Colleen Andersen, Deputy City Clerk Cherilyn Bairos, Mayor 8 Amount
02/07/2026 6024367-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 100 02/07/2026 6024368-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024364-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024365-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024366-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024363-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024360-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024361-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024362-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024357-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 40 02/07/2026 6024358-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 100 02/07/2026 6024359-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024354-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024355-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024356-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024351-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024352-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024353-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/06/2026 6024070-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 17602/07/2026 6024349-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024350-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10001/26/2026 6017857-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/02/2026 6023243-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/02/2026 6023294-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/13/2026 68315 ALLPRO PEST SERVICES 159230 110-2161-425003 ALLPRO PEST - 9800 LIBERINI A 38 02/13/2026 68315 ALLPRO PEST SERVICES 159230 110-2162-425003 ALLPRO PEST - 9800 LIBERINI A 19 Vendor 01197 - ALLPRO PEST SERVICES Total: 690
Vendor: 1469 - ALPHA ANALYTICAL LABORATORIES INC.02/13/2026 68308 ALLPRO PEST SERVICES 159230 117-7430-425003 ALLPRO - 555 N 3RD AVE. 9002/13/2026 68311 ALLPRO PEST SERVICES 159230 117-7440-425003 ALLPRO - 450 E A ST. 4502/13/2026 68315 ALLPRO PEST SERVICES 159230 110-2160-425003 ALLPRO PEST - 9800 LIBERINI A 3802/13/2026 68296 ALLPRO PEST SERVICES 159230 110-7413-425003 ALLPRO - 445 N YOSEMITE AVE 7502/13/2026 68303 ALLPRO PEST SERVICES 159230 110-7413-425003 ALLPRO - 285 N THIRD AVE 7502/13/2026 68304 ALLPRO PEST SERVICES 159230 110-7413-425003 ALLPRO - 280 N 3RD AVE 7002/13/2026 68286 ALLPRO PEST SERVICES 159230 117-7460-425003 ALLPRO - 110 S 2ND AVE 5002/13/2026 68288 ALLPRO PEST SERVICES 159230 118-7390-425003 ALLPRO - 750 WARNERVILLE R 7502/13/2026 68293 ALLPRO PEST SERVICES 159230 110-7413-425003 ALLPRO - 455 S FIFTH AVE. 7001/26/2026 REBEKAH & TYLER FERRO REBEKAH & TYLER FERRO 159229 645-4160-377300 REPLACEMENT CHECK 27.71 Vendor 9999999 - * Total: 246.71
Vendor: 01197 - ALLPRO PEST SERVICES02/11/2026 68182 ALLPRO PEST SERVICES 159230 117-7440-425003 ALLPRO - 450 E A ST. 45
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 2/11/2026 - 2/23/2026
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item)Vendor: 9999999 - *05/21/2025 JAMES MEDERIOS TRIPLE M D JAMES MEDERIOS 159228 110-246-0720 JAMES MEDERIOS TRIPLE M D 219 1 of 9
AGENDA ITEM 9.2
9 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 2/11/2026 - 2/23/2026
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 1577 - CINTAS CORPORATION Total: 1011.47
02/04/2026 4258538520 CINTAS CORPORATION 159236 645-4160-425016 CINTAS UNIFORMS FOR WATE 314.12 02/04/2026 4258538672 CINTAS CORPORATION 159236 110-7210-425016 CINTAS UNIFORMS FOR LANDS 67.85 02/04/2026 4258538672 CINTAS CORPORATION 159236 565-7215-425016 CINTAS UNIFORMS FOR LANDS 158.32 02/04/2026 4258538520 CINTAS CORPORATION 159236 622-4152-425016 CINTAS UNIFORMS FOR WATE 235.5902/13/2026 INV02399 CALIFORNIA STATE DISBURSEM159222 110-219-1900 GARNISHMENT - SPOUSAL SUP 830.77 Vendor 1361 - CALIFORNIA STATE DISBURSEMENT UNIT Total: 1656 Vendor: 1577 - CINTAS CORPORATION02/04/2026 4258538520 CINTAS CORPORATION 159236 110-4140-425016 CINTAS UNIFORMS FOR WATE 235.59 06/16/2025 DEPOSIT REFUND 6/16/25 BROWN SHEET METAL 159235 110-246-0720 REFUND REMAINING DEPOSIT 1000 Vendor 696 - BROWN SHEET METAL Total: 1000
Vendor: 1361 - CALIFORNIA STATE DISBURSEMENT UNIT02/13/2026 INV02397 CALIFORNIA STATE DISBURSEM159222 110-219-1900 GARNISHMENT CHILD SUPPOR 825.23 02/10/2026 FEB 2026 AT&T 159233 645-4160-420003 9391053238 63.402/10/2026 FEB 2026 AT&T 159233 645-4160-420003 9391053398 39.43 Vendor 942 - AT&T Total: 833.75
Vendor: 696 - BROWN SHEET METAL02/10/2026 FEB 2026 AT&T 159233 118-7340-420003 9391053285 31.8602/10/2026 FEB 2026 AT&T 159233 622-4152-420003 9391053398 39.4402/10/2026 FEB 2026 AT&T 159233 622-4152-420003 9391053400 78.9502/10/2026 FEB 2026 AT&T 159233 110-2110-420003 9391053294 90.5102/10/2026 FEB 2026 AT&T 159233 110-2110-420003 9391059080 31.8602/10/2026 FEB 2026 AT&T 159233 118-7330-420003 9391053396 19.8302/10/2026 FEB 2026 AT&T 159233 110-1910-420003 9391055865 183.3402/10/2026 FEB 2026 AT&T 159233 110-1910-420003 9391053394 41.1502/10/2026 FEB 2026 AT&T 159233 110-2110-420003 9391053390 213.9802/07/2026 FEB 2026 AT&T 159234 645-4160-420003 248134-87506048 4.3302/07/2026 FEB 2026 AT&T 159234 645-4160-420003 238841-10807716 31.76 Vendor 1070 - AT&T Total: 36.09
Vendor: 942 - AT&T02/09/2026 6024553-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 100 02/11/2026 6024979-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 41 Vendor 1469 - ALPHA ANALYTICAL LABORATORIES INC. Total: 3137 Vendor: 1070 - AT&T02/07/2026 6024373-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 4002/07/2026 6024374-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 100 02/07/2026 6024375-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024370-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024371-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024372-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 10002/07/2026 6024369-SFL ALPHA ANALYTICAL LABORATO159231 622-4151-425003 BLANKET PO DAILY WATER TES 40 1 of 9
10 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 2/11/2026 - 2/23/2026
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Vendor 01251 - DYING BREED BREWING LLC. Total: 1650
Vendor 926 - DON'S MOBILE GLASS Total: 473
Vendor: 01251 - DYING BREED BREWING LLC.07/15/2025 GRADING PERMIT 2025 DYING BREED BREWING LLC. 159242 110-246-0720 REFUND REMAINING DEPOSIT 1650 02/11/2026 IMOD685973 DON'S MOBILE GLASS 159241 570-4120-427006 Misc windshield repairs P.D. 5902/11/2026 IMOD685976 DON'S MOBILE GLASS 159241 570-4120-427006 Misc windshield repairs P.D. 5902/11/2026 IMOD686089 DON'S MOBILE GLASS 159241 570-4120-427006 Misc windshield repairs P.D. 7902/11/2026 IMOD685968 DON'S MOBILE GLASS 159241 570-4120-427006 Misc windshield repairs P.D. 7902/11/2026 IMOD685969 DON'S MOBILE GLASS 159241 570-4120-427006 Misc windshield repairs P.D. 5902/11/2026 IMOD685971 DON'S MOBILE GLASS 159241 570-4120-427006 Misc windshield repairs P.D. 5902/13/2026 64838 CSG CONSULTANTS 159240 120-3130-425003 CHANGE ORDER 266 Vendor 1193 - CSG CONSULTANTS Total: 3751.03
Vendor: 926 - DON'S MOBILE GLASS02/11/2026 IMOD685949 DON'S MOBILE GLASS 159241 570-4120-427006 Misc windshield repairs P.D. 79 Vendor 1059 - COLONIAL PROCESSING CENTER Total: 27.41
Vendor: 01387 - CORE & MAIN LP02/03/2026 Y474241 CORE & MAIN LP 159239 549-7219-442001 Invoice Y474241 Gilbert Park R 3941.26 Vendor 01387 - CORE & MAIN LP Total: 3941.26
Vendor: 1193 - CSG CONSULTANTS02/02/2026 B260089 CSG CONSULTANTS 159240 120-3130-425003 CHANGE ORDER 3485.0302/15/2026 5216 COLE PRO MEDIA CORP 159238 110-2110-425003 FY 25/26 MONTHLY TRANSPAR 2000 Vendor 01240 - COLE PRO MEDIA CORP Total: 2000
Vendor: 1059 - COLONIAL PROCESSING CENTER02/13/2026 INV02394 COLONIAL PROCESSING CENTE159223 110-219-1700 COLONIAL LIFE 27.41 02/03/2026 18915 CIVICA LAW GROUP APC 159237 225-1910-425003 BLANKET PO COMPLAINCE MIT 1502.73 02/03/2026 18916 CIVICA LAW GROUP APC 159237 225-1910-425003 BLANKET PO COMPLAINCE MIT 1856.8 Vendor 01646 - CIVICA LAW GROUP APC Total: 3967.13
Vendor: 01240 - COLE PRO MEDIA CORP02/13/2026 INV02396 CITY OF OAKDALE FSA ACCOU 10883 512-1910-374120 CITY OF OAKDALE FSA ACCOU 1291.26 Vendor 1507 - CITY OF OAKDALE FSA ACCOUNT Total: 1579.72 Vendor: 01646 - CIVICA LAW GROUP APC02/03/2026 18914 CIVICA LAW GROUP APC 159237 225-1910-425003 BLANKET PO COMPLAINCE MIT 607.6 Vendor: 346 - CITY OF OAKDALE CITYHALL ASSN02/13/2026 INV02391 CITY OF OAKDALE CITYHALL AS10882 110-219-0800 CITY OF OAKDALE CITYHALL AS 26 Vendor 346 - CITY OF OAKDALE CITYHALL ASSN Total: 26
Vendor: 1507 - CITY OF OAKDALE FSA ACCOUNT02/13/2026 INV02395 CITY OF OAKDALE FSA ACCOU 10883 512-1910-374120 CITY OF OAKDALE FSA ACCOU 288.46 1 of 9
11 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 2/11/2026 - 2/23/2026
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/31/2026 0346567 GROVER LANDSCAPE SERVICES159247 293-6256-425015 BLANKET PO LANDSCAPE MAN 12.06 01/31/2026 0346567 GROVER LANDSCAPE SERVICES159247 293-6257-425015 BLANKET PO LANDSCAPE MAN 38.35 Vendor 104 - GROVER LANDSCAPE SERVICES INC. Total: 102.02 02/10/2026 126623 GILTON SOLID WASTE MANAG159246 622-4151-425003 BLANKET PO ANNUAL SLUDGE 104 Vendor 96 - GILTON SOLID WASTE MANAGEMENT INC. Total: 8538.8 Vendor: 104 - GROVER LANDSCAPE SERVICES INC.01/31/2026 0346567 GROVER LANDSCAPE SERVICES159247 293-6250-425015 BLANKET PO LANDSCAPE MAN 51.61 Vendor 1428 - FIRST CHOICE INDUSTRIAL SUPPLY INC. Total: 166.63 Vendor: 92 - FRANCHISE TAX BOARD02/13/2026 INV02398 FRANCHISE TAX BOARD 159224 110-219-1900 GARNISHMENT - FTB 151.38 Vendor 92 - FRANCHISE TAX BOARD Total: 151.38
Vendor: 96 - GILTON SOLID WASTE MANAGEMENT INC.02/10/2026 126622 GILTON SOLID WASTE MANAG159246 622-4151-425003 BLANKET PO ANNUAL SLUDGE 8434.8 Vendor 403 - FASTENAL Total: 818.9
Vendor: 1428 - FIRST CHOICE INDUSTRIAL SUPPLY INC.02/05/2026 110612 FIRST CHOICE INDUSTRIAL SUP159245 110-2110-427001 GLOVES FOR PATROL 149.56 02/10/2026 110688 FIRST CHOICE INDUSTRIAL SUP159245 110-7210-427006 Standingt PO First Choice Indu 17.07 Vendor 213 - FAMILY VETERINARY CARE OF OAKDALE Total: 8572.93 Vendor: 403 - FASTENAL02/10/2026 CAOAD151694 FASTENAL 159244 622-4152-427006 BLANKET PO VENDING MACHI 409.45 02/10/2026 CAOAD151694 FASTENAL 159244 645-4160-427006 BLANKET PO VENDING MACHI 409.4502/04/2026 559367 FAMILY VETERINARY CARE OF 159243 110-2162-425003 CHANGE ORDER 793.7702/10/2026 559678 FAMILY VETERINARY CARE OF 159243 742-2160-425003 CHANGE ORDER # 1 440.45 02/10/2026 559682 FAMILY VETERINARY CARE OF 159243 742-2160-425003 CHANGE ORDER # 1 175.5 02/02/2026 559236 FAMILY VETERINARY CARE OF 159243 110-2162-425003 CHANGE ORDER 17.45 02/04/2026 559367 FAMILY VETERINARY CARE OF 159243 110-2160-425003 CHANGE ORDER 1587.55 02/04/2026 559367 FAMILY VETERINARY CARE OF 159243 110-2161-425003 CHANGE ORDER 1587.54 01/30/2026 559116 FAMILY VETERINARY CARE OF 159243 110-2162-425003 CHANGE ORDER 238.6602/02/2026 559236 FAMILY VETERINARY CARE OF 159243 110-2160-425003 CHANGE ORDER 34.91 02/02/2026 559236 FAMILY VETERINARY CARE OF 159243 110-2161-425003 CHANGE ORDER 34.9 01/30/2026 559116 FAMILY VETERINARY CARE OF 159243 110-2161-425003 CHANGE ORDER 1083.02 01/30/2026 559116 FAMILY VETERINARY CARE OF 159243 110-2161-425003 CHANGE ORDER 477.3201/30/2026 559116 FAMILY VETERINARY CARE OF 159243 110-2162-425003 CHANGE ORDER 541.51Vendor: 213 - FAMILY VETERINARY CARE OF OAKDALE01/30/2026 559116 FAMILY VETERINARY CARE OF 159243 110-2160-425003 CHANGE ORDER 477.3201/30/2026 559116 FAMILY VETERINARY CARE OF 159243 110-2160-425003 CHANGE ORDER 1083.03 1 of 9
12 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 2/11/2026 - 2/23/2026
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/13/2026 INV02401 OAKDALE POLICE OFFICERS AS10885 110-219-0900 PORAC/LDF/LTD/STD 52.5 Vendor 208 - OAKDALE POLICE OFFICERS ASSOCIATION Total: 927.5 Vendor 206 - OAKDALE LEADER Total: 234.96
Vendor: 208 - OAKDALE POLICE OFFICERS ASSOCIATION02/13/2026 INV02392 OAKDALE POLICE OFFICERS AS10885 110-219-0800 ASSOCIATION DUES 875 02/13/2026 INV02393 OAKDALE EMPLOYEES ASSOCI 10884 110-219-0800 OAKDALE EMPLOYEES ASSOCI 56 Vendor 198 - OAKDALE EMPLOYEES ASSOCIATION Total: 56
Vendor: 206 - OAKDALE LEADER02/08/2026 412492 OAKDALE LEADER 159254 110-1130-425011 Commission Vacancies Notice 234.9601/16/2026 5126 MODESTO EXECUTIVE ELECTR 159253 549-7219-442001 Kerr Park Baseball Field Lightin 58425 01/16/2026 5128 MODESTO EXECUTIVE ELECTR 159253 549-7219-442001 Brennan Park Court Lights 19000 Vendor 01435 - MODESTO EXECUTIVE ELECTRIC Total: 77425
Vendor: 198 - OAKDALE EMPLOYEES ASSOCIATION01/30/2026 JAN 2026 3 MID 159252 622-4152-420001 3818618731 939.4501/30/2026 JAN 2026 3 MID 159252 645-4160-420001 6201815675 5566.32 Vendor 161 - MID Total: 28212.15
Vendor: 01435 - MODESTO EXECUTIVE ELECTRIC01/30/2026 JAN 2026 3 MID 159252 284-6210-420001 1337811713 60.3101/30/2026 JAN 2026 3 MID 159252 286-6230-420001 8551425139 678.701/30/2026 JAN 2026 3 MID 159252 622-4151-420001 6483221405 16223.55 Vendor 01697 - LEVATA US LLC Total: 3037.56
Vendor: 161 - MID01/30/2026 JAN 2026 3 MID 159252 284-6210-420001 1122819817 1418.7601/30/2026 JAN 2026 3 MID 159252 284-6210-420001 3151817535 3325.06 Vendor 1437 - J.B. ANDERSON Total: 31574.9
Vendor: 1292 - LEAGUE OF CALIFORNIA CITIES01/15/2026 8260 LEAGUE OF CALIFORNIA CITIES159250 110-1110-416005 INVOICE 8260 229.8 Vendor 1292 - LEAGUE OF CALIFORNIA CITIES Total: 229.8
Vendor: 01697 - LEVATA US LLC01/15/2026 INV7709631 LEVATA US LLC 159251 545-2110-441005 3 ECITE PRINTERS, SOFTWARE 3037.56 02/02/2026 657 J.B. ANDERSON 159249 110-246-0720 Invoice 657 JB Anderson Plann 1709.2 02/02/2026 657 J.B. ANDERSON 159249 110-246-0720 Invoice 657 JB Anderson Plann 464 02/02/2026 657 J.B. ANDERSON 159249 120-3110-410013 Invoice 657 JB Anderson Plann 7070.1 02/02/2026 657 J.B. ANDERSON 159249 110-246-0720 Invoice 657 JB Anderson Plann 3670.502/02/2026 657 J.B. ANDERSON 159249 110-246-0720 Invoice 657 JB Anderson Plann 2992.602/02/2026 657 J.B. ANDERSON 159249 110-246-0720 Invoice 657 JB Anderson Plann 2386 Vendor 414 - HUNT EQUIPMENT LLC Total: 485.99
Vendor: 1437 - J.B. ANDERSON02/02/2026 657 J.B. ANDERSON 159249 110-2150-425003 Invoice 657 JB Anderson Plann 225 02/02/2026 657 J.B. ANDERSON 159249 110-246-0720 Invoice 657 JB Anderson Plann 13057.5 Vendor: 414 - HUNT EQUIPMENT LLC01/28/2026 115869 HUNT EQUIPMENT LLC 159248 110-2110-427022 FUEL PUMP REPAIRS DUE TO D 485.99 1 of 9
13 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 2/11/2026 - 2/23/2026
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 02/01/2026 FEB 2026 2 PGE 159258 117-7470-420001 63063551012 1116.81 02/01/2026 FEB 2026 PGE 159258 631-4180-420001 41595816467 1364.66 02/01/2026 FEB 2026 PGE 159258 645-4160-420001 60775846904 4849.69 02/01/2026 FEB 2026 PGE 159258 117-7440-420001 21489565081 25.46 02/01/2026 FEB 2026 PGE 159258 622-4151-420001 61005412814 182.1902/01/2026 FEB 2026 PGE 159258 110-4142-420001 58748645171 15057.3902/01/2026 FEB 2026 PGE 159258 110-7210-420001 60758610988 1264.87 02/01/2026 FEB 2026 PGE 159258 117-7440-420001 21072898444 8.9201/29/2026 I-23269-1 PENA REFRIGERATION 159257 117-7460-424002 GBCC Filter change 375.98 Vendor 01346 - PENA REFRIGERATION Total: 2083.65
Vendor: 226 - PGE02/01/2026 FEB 2026 PGE 159258 110-4142-420001 71657627262 1259.83 01/23/2026 I-23573-1 PENA REFRIGERATION 159257 357-1910-442001 FB heater #3 573.3101/23/2026 I-23573-1 PENA REFRIGERATION 159257 621-4159-442001 FB heater #3 286.6501/23/2026 I-23573-1 PENA REFRIGERATION 159257 644-4169-442001 FB heater #3 286.65 Vendor 62 - O'REILLY AUTOMOTIVE STORES INC. Total: 784.12 Vendor: 01216 - PACIFIC SHREDDING/PACIFIC STORAGE CO.10/28/2025 5284569 PACIFIC SHREDDING/PACIFIC S159256 110-2110-425003 FY 25/26 REOCCURRING SHRE 168 Vendor 01216 - PACIFIC SHREDDING/PACIFIC STORAGE CO. Total: 168 Vendor: 01346 - PENA REFRIGERATION12/22/2025 I-23267-1 PENA REFRIGERATION 159257 110-7413-424001 City Hall/ PD Filter 561.06 02/12/2026 2721-270147 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 17.33 02/12/2026 2721-270220 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 52.1302/12/2026 2721-270246 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 62.1202/09/2026 2721-269421 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 19.4702/10/2026 2721-269663 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 92.4702/12/2026 2721-270146 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 92.0102/05/2026 2721-268396 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 52.1302/05/2026 2721-268443 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 11.6902/09/2026 2721-269396 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 35.0502/04/2026 2721-268198 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 85.0902/04/2026 2721-268265 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 75.8402/05/2026 2721-268376 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 137.66 Vendor 219 - OPERATING ENGINEERS LOCAL #3 Total: 1980
Vendor: 62 - O'REILLY AUTOMOTIVE STORES INC.02/03/2026 2721-267894 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 27.07 02/04/2026 2721-268124 O'REILLY AUTOMOTIVE STORE159255 570-4120-427006 Blanket P.O. for Oreilly's 24.06 Vendor 209 - OAKDALE POLICE OFFICERS ASSOCIATION Total: 682.5 Vendor: 219 - OPERATING ENGINEERS LOCAL #302/13/2026 INV02402 OPERATING ENGINEERS LOCA 159225 110-219-0800 UNION DUES - OAKDALE POLIC 1260 02/13/2026 INV02403 OPERATING ENGINEERS LOCA 159225 110-219-0800 UNION DUES - OAKDALE MISC 720 Vendor: 209 - OAKDALE POLICE OFFICERS ASSOCIATION02/13/2026 INV02400 OAKDALE POLICE OFFICERS AS10886 110-219-0900 OAKDALE PD LTD 682.5 1 of 9
14 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 2/11/2026 - 2/23/2026
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/31/2026 IN-0000287986 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES -130.25 Vendor 1182 - SOUTHERN COUNTIES FUELS Total: 15660.46
01/31/2026 IN-0000287986 SOUTHERN COUNTIES FUELS 159261 110-140-0000 UNLEADED FUEL 3149.0401/31/2026 IN-0000287986 SOUTHERN COUNTIES FUELS 159261 110-140-0000 DIESEL 227.76 01/31/2026 IN-0000287986 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES 71.41 01/31/2026 IN-0000283660 SOUTHERN COUNTIES FUELS 159261 110-140-0000 DIESEL 430.78 01/31/2026 IN-0000283660 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES 76.63 01/31/2026 IN-0000283660 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES -112.32 01/31/2026 IN-0000280645 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES 85.18 01/31/2026 IN-0000280645 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES -130.14 01/31/2026 IN-0000283660 SOUTHERN COUNTIES FUELS 159261 110-140-0000 UNLEADED FUEL 2160.0601/31/2026 IN-0000277543 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES -66.03 01/31/2026 IN-0000280645 SOUTHERN COUNTIES FUELS 159261 110-140-0000 UNLEADED FUEL 2063.3301/31/2026 IN-0000280645 SOUTHERN COUNTIES FUELS 159261 110-140-0000 DIESEL 513.2 01/31/2026 IN-0000275033 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES 23.99 01/31/2026 IN-0000277543 SOUTHERN COUNTIES FUELS 159261 110-140-0000 UNLEADED FUEL 2045.4901/31/2026 IN-0000277543 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES 37.56 01/31/2026 IN-0000272530 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES 163.36 01/31/2026 IN-0000275033 SOUTHERN COUNTIES FUELS 159261 110-140-0000 UNLEADED FUEL 1397.9701/31/2026 IN-0000275033 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES -44.8901/31/2026 IN-0000272530 SOUTHERN COUNTIES FUELS 159261 110-140-0000 DIESEL 1125.3 01/31/2026 IN-0000272530 SOUTHERN COUNTIES FUELS 159261 110-140-0000 UNLEADED FUEL 2803.0801/31/2026 IN-0000272530 SOUTHERN COUNTIES FUELS 159261 110-218-0000 TAXES -230.05 02/02/2026 880 RP LANDSCAPING 159260 117-7440-425015 RP LANDSCAPING - CITYHALL, 980.06 02/02/2026 880 RP LANDSCAPING 159260 117-7460-425015 RP LANDSCAPING - CITYHALL, 980.07 Vendor 01378 - RP LANDSCAPING Total: 2360
Vendor: 1182 - SOUTHERN COUNTIES FUELS
Vendor 226 - PGE Total: 26785.09
Vendor: 01658 - RECDESK LLC02/09/2026 RD-002627 RECDESK LLC 159259 118-7320-425012 RecDesk Annual Subscription 2 5040 Vendor 01658 - RECDESK LLC Total: 5040
Vendor: 01378 - RP LANDSCAPING02/02/2026 880 RP LANDSCAPING 159260 110-7413-425015 RP LANDSCAPING - CITYHALL, 399.8702/01/2026 FEB 2026 2 PGE 159258 622-4152-420001 07228975343 360.8302/01/2026 FEB 2026 2 PGE 159258 645-4160-420001 07228975343 360.8302/01/2026 FEB 2026 2 PGE 159258 657-4170-420001 86502703126 753.1902/01/2026 FEB 2026 2 PGE 159258 119-4110-420001 07228975343 44.5902/01/2026 FEB 2026 2 PGE 159258 119-4110-420002 07228975343 135.83 1 of 9
15 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 2/11/2026 - 2/23/2026
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) 01/31/2026 42609012 UBEO WEST LLC 159267 622-4152-423000 UBEO - COPIER CONTRACT 110.8 01/31/2026 42609012 UBEO WEST LLC 159267 645-4160-423000 UBEO - COPIER CONTRACT 110.8 Vendor 01666 CONTRACT - UBEO WEST LLC Total: 1107.98
01/31/2026 42609012 UBEO WEST LLC 159267 110-2110-423000 UBEO - COPIER CONTRACT 443.1801/31/2026 42609012 UBEO WEST LLC 159267 119-4110-423000 UBEO - COPIER CONTRACT 110.8 01/31/2026 42609012 UBEO WEST LLC 159267 120-3110-423000 UBEO - COPIER CONTRACT 110.8 02/06/2026 5162927 UBEO WEST LLC 159268 645-4160-423000 UBEO - COPIER 72.05 Vendor 1278 USAGE - UBEO WEST LLC Total: 750.4
Vendor: 01666 CONTRACT - UBEO WEST LLC01/31/2026 42609012 UBEO WEST LLC 159267 110-1910-423000 UBEO - COPIER CONTRACT 221.6 02/06/2026 5162927 UBEO WEST LLC 159268 119-4110-423000 UBEO - COPIER 72.05 02/06/2026 5162927 UBEO WEST LLC 159268 120-3110-425003 UBEO - COPIER 72.05 02/06/2026 5162927 UBEO WEST LLC 159268 622-4152-423000 UBEO - COPIER 72.05 Vendor 01694 FINANCE - UBEO WEST LLC . Total: 264.91
Vendor: 1278 USAGE - UBEO WEST LLC02/06/2026 5162927 UBEO WEST LLC 159268 110-1910-423000 UBEO - COPIER 119.34 02/06/2026 5162927 UBEO WEST LLC 159268 110-2110-423000 UBEO - COPIER 342.86 Vendor 295 - TURF STAR INC. Total: 457.31
Vendor: 01694 FINANCE - UBEO WEST LLC .01/27/2026 574222501 UBEO WEST LLC . 159269 622-4153-423000 UBEO - COPIER CONTRACT FIN 132.45 01/27/2026 574222501 UBEO WEST LLC . 159269 645-4161-423000 UBEO - COPIER CONTRACT FIN 132.4602/10/2026 0793 TUCKFIELD & ASSOCIATES 159265 645-4161-425003 rate study 1170 Vendor 1397 - TUCKFIELD & ASSOCIATES Total: 2340
Vendor: 295 - TURF STAR INC.02/04/2026 INV136158 TURF STAR INC. 159266 565-7215-424002 Invoice INV136158 oil & air fi 457.31 Vendor 01473 - THE PUBLIC RESTROOM COMPANY Total: 47006 Vendor: 498 - TNT TOWING01/15/2026 21555 TNT TOWING 159264 110-2110-425003 TOW FOR CASE OP26-140 300 Vendor 498 - TNT TOWING Total: 300
Vendor: 1397 - TUCKFIELD & ASSOCIATES02/10/2026 0793 TUCKFIELD & ASSOCIATES 159265 622-4153-425003 rate study 117002/07/2026 4236 SWIFT LAWN & GARDEN INC. 159262 288-6243-425015 BLANKET PO SUNSET MEADOW 655.95 Vendor 1328 - SWIFT LAWN & GARDEN INC. Total: 9671.58
Vendor: 01473 - THE PUBLIC RESTROOM COMPANY01/31/2026 INV53050 THE PUBLIC RESTROOM COMP159263 343-7219-442001 Fish Park Restroom CP2605 47006 Vendor: 1328 - SWIFT LAWN & GARDEN INC.02/07/2026 4233 SWIFT LAWN & GARDEN INC. 159262 285-6220-425015 BURCHILL HILL MONTHLY LAN 7712.99 02/07/2026 4234 SWIFT LAWN & GARDEN INC. 159262 288-6242-425015 BLANKET PO REINMAN COURT 318.78 02/07/2026 4235 SWIFT LAWN & GARDEN INC. 159262 288-6244-425015 BLANKET PO STERLING HILLS L 983.86 1 of 9
16 Amount
WARRANT LIST
City of Oakdale, CA By Vendor Name
Payment Dates 2/11/2026 - 2/23/2026
Post Date Payable Number Vendor Name Payment Number Account Number Description (Item) Grand Total:
01/22/2026 UN-8585 UNKE INC. 159270 110-4140-427006 Invoice UN-8585 road base for 78.39 Vendor 1518 - UNKE INC. Total: 78.39
333800.53
10/03/2025 2 RET CP2323 UNITED PAVEMENT MAINTEN 159271 621-4159-442001 Cedar Pl Improvements - Cons 5784.65 10/03/2025 2 RET CP2323 UNITED PAVEMENT MAINTEN 159271 644-4169-442001 Cedar Pl Improvements - Cons 2525.35 Vendor 01166 - UNITED PAVEMENT MAINTENANCE INC.- HUGHSON Total: 29719.05 Vendor: 1518 - UNKE INC.08/25/2025 1 RET CP2323 UNITED PAVEMENT MAINTEN 159271 621-4159-442001 Cedar Pl Improvements - Cons 2349.22 08/25/2025 1 RET CP2323 UNITED PAVEMENT MAINTEN 159271 644-4169-442001 Cedar Pl Improvements - Cons 3915.3610/03/2025 2 RET CP2323 UNITED PAVEMENT MAINTEN 159271 222-4149-442001 Cedar Pl Improvements - Cons 5747.6 08/25/2025 1 RET CP2323 UNITED PAVEMENT MAINTEN 159271 222-4149-442001 Cedar Pl Improvements - Cons 9396.87 Vendor: 01166 - UNITED PAVEMENT MAINTENANCE INC.- HUGHSON 1 of 9
17 AGENDA ITEM 9.3
By Motion, Waive all Readings of Ordinances and
Resolutions, except by Title.
18 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, March 2, 2026
To: Mayor Bairos and Members of the Oakdale City Council From: Colleen Andersen, Council Services Manager
Reviewed by: Jerry Ramar, City Manager
Subject: Authorize by Minute Order Cancellation of the Regular City Council Meeting Scheduled for Monday, March 16, 2026.
BACKGROUND
On December 15, 2025, the City Council authorized the exterior and interior renovations for the City Council Chambers. Construction is scheduled to start on Tuesday, March 3, 2026 and will continue for 3-4 weeks.
Due to the temporary unavailability of the City Council Chambers caused by construction activities, Staff recommends cancellation of the regular City Council meeting scheduled for Monday, March 16, 2026.
The next regular City Council meeting will be held on Monday, April 6, 2026.
FISCAL IMPACTS
There is no fiscal impact associated with the cancellation of the March 16, 2026 City Council meeting.
RECOMMENDATION
By minute order, authorize the cancellation of the Monday, March 16, 2026, Regular City Council meeting.
AGENDA ITEM 9.4
19 CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, March 2, 2026
To: Mayor Bairos and Members of the City Council
From: Jerry Ramar, City Manager
Subject: Consider a Resolution Approving the Fiscal Year 2025-2026 Mid-Year Budget
BACKGROUND
The City of Oakdale follows a comprehensive and structured annual budgeting process that includes periodic reviews to monitor and adjust revenue and expenditure projections as needed. These checkpoints enable adjustments based on actual performance relative to projections and ensure financial resilience. The annual budget review process typically includes:
1. Preliminary Budget – Presented to City Council in May or June.
2. Final Budget – Reviewed and approved in October or November.
3. Mid-Year Budget – Reviewed in February or later to incorporate updates for the remainder of the fiscal year.
In accordance with this framework, the City Council reviewed and approved the FY 2025–2026 preliminary budget on June 16, 2025. The final budget for 2025-2026 will be brought back to the City Council in October for 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 fund accounts have specific rules and requirements that dictate how these funds can be used.
For example, funds collected each month from residents for water service can be used only to cover the costs of maintaining and operating the water system. These funds cannot be used to cover public safety or any other non-water-related expense.
The three largest and most familiar fund accounts in the budget are 1) General Fund, 2) Sewer Fund, and 3) Water Fund.
• General Fund (110): Unrestricted revenues supporting general city services. • Water Fund (645): Revenues and expenses tied to the operation and maintenance of the water utility.
• Sewer Fund (622): Operations and capital costs associated with the sewer system.
AGENDA ITEM 11.1
20 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2025-2026 Mid-Year Budget
MEETING DATE: March 2, 2026
MID-YEAR CHANGES – FISCAL YEAR 2025–2026
General Fund (Fund 110)
Revenues:
The General Fund’s projected revenues for FY 2025–2026 have been revised to $17,032,050, up from the preliminary budget figure of $16,983,210, an increase of $197,840. Key adjustments include:
• Property Tax: Net increase of $5,340
• Sales & Use Tax: Reduced by $0.00
• Unrealized Gains Increase of $8,500
• Intergovernmental Increase of $35,000
Expenditures:
General Fund expenditures are projected at $18,093,230, up $49,199 from the final budget. This is primarily due to additional utility and insurance cost adjustments.
General Fund Ending Balance:
Projected to be $7,234,541 as of June 30, 2026, which maintains a 40% reserve, similar to the preliminary budget and reflects sound fiscal management. 2025-2026 BUDGET SUMMARY BY FUND
SPECIAL FUNDS OVERVIEW
Notable highlights:
• Measure H (Fund 115): All funds allocated and transferred to support public safety functions, with a projected ending balance of $0
• Cannabis Fund (114): Ending balance projected at $377,730 • Safety Sales Tax (Prop 172 – Fund 214): Revenues of $280,750, transferred out fully to General Fund and Fire Services, up $50,000 from 2024-2025. • Street and Capital Replacement Funds: Continued allocation for road maintenance and capital facilities, including transfers and expenditures under SB1 and Measure L
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. 21 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2025-2026 Mid-Year Budget
MEETING DATE: March 2, 2026
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
MEASURE H IMPACTS
Measure H continues to be an essential funding stream supporting public safety staffing. For FY 2025–2026, the entire projected $2,844,698 in revenue has been transferred to the General Fund and to other applicable public safety functions. This was an increase of $168,498 from FY 2024-2025.
In November 2014, the residents of Oakdale approved Measure Y, a general ½-cent sales tax measure that funds City services. Measure Y expired on March 31, 2020.
Over 90% of the revenue collected from Measure Y was used to help fund public safety services. Measure Y continued to allow the City of Oakdale to improve its public safety services. As a result of Measure Y, the Oakdale Police Department was able to provide proactive policing efforts, and the Fire Department was able to staff three fire personnel at Fire Station 28 (G Street) and three fire personnel at Fire Station 27 (Willowood), twenty-four hours a day and 365 days per year.
In November 2019, the residents approved Measure H with 74% of the vote, extending the general ½-cent sales tax for an additional 11 years. Measure H expires on March 31, 2031, which means in 2030 the City Council and the Oakdale community will have to decide whether to place a ballot measure on the November 2030 ballot to extend Measure H beyond that date.
22 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2025-2026 Mid-Year Budget
MEETING DATE: March 2, 2026
FY 2025/2026 Preliminary Measure H Expenditures
23-Feb-26
Measure H Funds Available in 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
25/26
% 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 $5,232,343
Fire Total $5,232,343 $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 $12,551,457 $2,844,698 100.00%
23 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2025-2026 Mid-Year Budget
MEETING DATE: March 2, 2026
24 CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2025-2026 Mid-Year Budget
MEETING DATE: March 2, 2026
ENTERPRISE & CAPITAL PROJECT FUNDS
• Water Operations (645): Revenues of $6,035,000 and expenditures of $4,785,753, with a projected ending balance of $459,003
• Sewer Operations (622): Revenues of $7,201,000, expenditures of $6,823,119, ending balance $1,572,805
• Capital Projects Funds: Continue to support long-term infrastructure needs, including park, street, and government facility investments.
RECOMMENDATION
Staff recommends that the City Council Adopt Resolution 2026-XX approving the Fiscal Year 2025–2026 Mid-Year Budget.
ATTACHMENTS:
• Exhibit A: Resolution 2026-XX
• Exhibit B: FY 2025–2026 Mid-Year Budget Summary by Fund 25 IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
CITY COUNCIL RESOLUTION 2026-____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OAKDALE APPROVING THE FISCAL YEAR 2025-2026 MID-YEAR BUDGET
WHEREAS, the City of Oakdale Municipal Code provides that the City Manager shall cause to be prepared and submitted to the City Council an annual budget for all account funds, including the General Fund Budget; and
WHEREAS, the recommended Mid-Year Budget covering the Fiscal Year 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 March 2, 2026.
NOW, THEREFORE BE IT RESOLVED that the CITY COUNCIL hereby approves the Mid-Year Budget for Fiscal Year 2025-2026 as adjusted by Attachment B (Budget Document) and Financial Polices for the City of Oakdale.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 2
nd DAY OF MARCH
2026 by the following vote:
AYES: Council Members:
NOES: Council Members:
ABSENT: Council Members:
ABSTAIN: Council Members:
SIGNED
Cherilyn Bairos, Mayor
ATTEST:
_____________________________________
Patrick Mondragon, City Clerk
26 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
MID-YEAR BUDGET
FISCAL YEAR 2025-2026
Cherilyn Bairos
Kayleigh Gilbert
Richard Murdoch
Jeff Kettering
Shanon Evans,Interim Fire Chief
Jeff Gravel, Director of Public Services
Jerry Ramar, City Manager
Tom Hallinan, City Attorney
Appointed Officials
Jason Grogan, Police Chief
27 2/18/2026
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
28 2
2/18/2026
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) 544,313 177,003 658 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) 15,564,809 22,335,242
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) 54,274,212 69,802,406 29 3
2/18/2026
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
30 4
2/18/2026
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 177,003 569,458 0 (130,000) 521,462 94,999 658 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 22,335,242 14,044,381 3,130,000 (3,130,000) 13,877,237 22,502,386
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 69,935,064 53,908,907 10,050,279 (10,050,279) 55,033,598 68,712,496 0 31
5 2/18/2026
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 14,013,850 5,699,698 (914,430) 17,825,685 6,856,811 114 CANNABIS FUND 557,275 263,000 0 (175,000) 267,545 377,730 115 MEASURE H 89,498 2,755,200 0 (2,844,698) 0 0
6,530,151 17,032,050 5,699,698 (3,934,128) 18,093,230 7,234,541 117 FACILITIES 0 88,000 152,991 0 240,991 0
118 RECREATION 0 76,000 270,042 0 346,042 0
119 ENGINEERING & PW ADMINSTRATION 0 35,500 160,547 0 196,047 0 120 DEVELOPMENT SERVICES 0 464,120 280,850 0 744,970 0
0 663,620 864,430 0 1,528,050 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) 84,711 280,750 0 (360,000) 0 5,461 215 GAS TAX 434,266 644,922 0 (370,000) 245,421 463,767 216 SB1-ROAD MAINTENANCE 1,256,400 599,154 0 0 1,619,903 235,651 217 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 2,885,699 2,052,575 224 REGIONAL EARLY ACTION PLAN GRANT (REAP) 62,196 0 0 0 62,196 0 225 COMPLIANCE MITIGATION REVOLVING FUND 6,405 200,000 0 0 100,000 106,405 229 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 1,000 4,472,585
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) 6,000 115,361 270 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 7,065,080 0 (1,730,000) 8,246,853 14,170,088
CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION 316 (119,176) 2,673,000 0 2,575,849 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 0 319,870 201,041 354 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 0 190,041 229,161 646 WATER CAPITAL FACILITIES 4,365,537 297,000 0 0 2,132,215 2,530,322 TOTAL CAPITAL PROJECT FUNDS 7,529,925 4,435,500 0 0 6,689,580 5,275,845
CITY OF OAKDALE
BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2025-26
32 6
2/18/2026
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 89,000 150,099
512 EMPLOYEE FLEXIBLE SPENDING 12,759 22,000 0 0 20,000 14,759 515 RISK MANAGEMENT 708,790 134,269 0 (150,000) 370,000 323,059 520 EMPLOYEE LIABILITY FUND (OPEB) 780,096 37,163 0 0 156,000 661,259 525 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 3,110,680 0 (945,000) 2,982,930 2,879,043 540 FACILITY MAINTENANCE FUND 1,730,936 12,000 0 0 1,141,712 601,224 542 EQUIP REPLACEMENT FUND 24,376 50 0 0 15,890 8,536
545 POLICE EQUIPMENT REPLACEMENT 446,561 52,940 0 (25,000) 110,000 364,501 549 PARKS REPLACEMENT 2,218,875 8,000 0 0 1,787,229 439,646 565 LLMD LANDSCAPE MAINTENANCE 35,458 471,242 50,000 0 556,580 120 570 FLEET MAINTENANCE FUND 88,902 498,610 0 0 540,212 47,300 11,040,758 4,865,614 50,000 (1,120,000) 8,624,553 6,211,819
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 6,188,144 1,918,924 622 SEWER OPERATIONS FUND 1,194,924 7,201,000 0 0 6,823,119 1,572,805 631 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 5,065,975 7,079,313 645 WATER OPERATIONS FUND 1,209,756 6,035,000 0 (2,000,000) 4,785,753 459,003 657 AVIATION OPERATIONS FUND 94,999 505,750 0 (120,000) 427,699 53,050 658 AIRPORT CAPITAL IMPROVEMENT 405,355 129,540 70,000 0 135,200 469,695 659 AIRPORT CAPITAL REPLACEMENT 139,211 60,500 50,000 0 215,000 34,711 TOTAL ENTERPRISE FUNDS 22,502,386 14,085,070 2,120,000 (2,120,000) 23,670,890 12,916,566
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 68,810,373 54,545,627 8,904,128 (8,904,128) 73,423,874 49,932,125 33 7
2/18/2026 SUMMARY OF GENERAL FUND REVENUES AND EXPENDITURES FUND 110 2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
PROPERTY TAXES 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,746,346 5,863,800 3,231,663 5,869,140 5,340 OTHER TAXES 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,485,946 6,396,500 2,887,792 6,396,500 0 LICENSES 26,095 25,146 22,126 18,206 14,140 15,877 20,000 5,271 20,000 0 FINES, FORFEITURES & PENALTIES 187,097 219,073 228,769 241,259 296,427 258,857 265,000 128,695 265,000 0 USES OF MONEY & PROPERTY 321,760 110,611 (123,977) 225,960 657,901 654,238 537,500 227,765 546,000 8,500 INTERGOVERNMENTAL 342,486 547,675 382,514 466,477 560,236 687,729 665,200 376,602 700,200 35,000 SERVICE REVENUES 208,201 205,502 205,042 234,870 257,918 235,993 217,010 91,635 217,010 0 TOTAL REVENUES 10,472,121 11,310,869 11,580,248 12,788,819 13,663,967 14,084,986 13,965,010 6,949,423 14,013,850 48,840
EXPENDITURES
1010 CITY COUNCIL 25,278 24,830 23,102 30,230 26,028 26,477 30,967 10,985 30,967 0 1110 CITY MANAGER 275,704 301,892 301,404 325,036 337,342 342,109 326,474 170,700 322,899 (3,575) 1120 HUMAN RESOURCES 68,987 78,518 84,012 92,333 96,640 99,540 103,336 51,333 103,336 0 1130 CITY CLERK 274,337 257,175 252,351 269,029 261,371 320,021 284,067 153,831 252,355 (31,712) 1310 FINANCE DEPARTMENT 212,122 230,273 241,626 253,774 287,228 268,940 342,277 168,944 346,228 3,951 1320 CITY TREASURER 1,055 1,082 1,082 1,082 1,077 1,077 1,077 477 1,077 0 1610 CITY ATTORNEY 114,199 92,069 97,927 99,901 85,552 141,175 100,000 40,995 100,000 0 1910 GENERAL GOVERNMENT 549,179 582,122 654,048 670,186 728,106 765,947 844,649 549,571 844,649 0 2110 POLICE ADMINISTRATION 929,714 921,498 1,119,712 1,146,440 1,235,613 1,314,879 1,343,160 652,744 1,389,170 46,010 2120 POLICE DISPATCH 615,702 637,497 725,597 777,489 895,166 834,496 1,023,571 463,654 1,037,380 13,809 2130 POLICE SPECIAL SERVICES 300,982 225,054 238,354 419,180 348,360 341,664 543,605 186,110 543,605 0 2140 POLICE FIELD SERVICE 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,275,213 4,360,459 2,101,218 4,323,506 (36,953) 2150 CODE ENFORCEMENT 0 0 0 0 0 0 86,079 35,669 115,427 29,348 2160 ANIMAL CONTROL 148,496 151,861 158,013 167,927 190,832 218,527 218,736 74,710 214,085 (4,651) 2161 ANIMAL CONTROL-RIVERBANK 185,050 157,127 222,771 219,051 296,598 297,732 299,202 106,704 299,202 0 2162 ANIMAL CONTROL-ESCALON 0 0 0 58,017 118,481 125,137 152,304 65,807 152,304 0 2180 CROSSING GUARDS 10,754 0 6,772 6,179 4,974 6,393 12,000 2,939 12,000 0 2210 FIRE DEPARTMENT 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,962,746 5,407,343 2,700,492 5,407,343 0 4120 GARAGE DEPARTMENT 85,313 100,310 107,071 118,667 150,663 0 0 0 0 0 4140 STREET MAINTENANCE 292,197 357,883 313,512 275,123 320,119 292,688 573,134 145,723 573,134 0 4141 STREET SWEEPING 61,105 74,710 92,901 91,229 90,389 93,678 105,000 39,492 105,000 0 4142 STREET LIGHTS/TRAFFIC SIGNALS 265,545 222,849 282,511 296,568 305,340 302,772 326,250 152,071 326,250 0 7210 PARK MAINTENANCE 482,753 537,471 670,286 683,008 640,116 887,288 1,175,344 554,029 1,196,596 21,252 7413 FACILITY MAINTENANCE 49,322 82,765 87,272 78,493 79,678 134,836 124,100 46,932 129,172 5,072 TOTAL EXPENDITURES 11,476,038 11,971,102 13,117,321 14,719,074 15,295,262 16,053,335 17,783,134 8,475,130 17,825,685 42,551 REVENUES OVER (UNDER) EXPENDITURES (1,003,917) (660,233) (1,537,073) (1,930,255) (1,631,295) (1,968,349) (3,818,124) (1,525,707) (3,811,835) 6,289 TRANSFER IN 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,382,002 5,639,698 2,569,304 5,699,698 60,000 TRANSFER OUT (2,109,707) (3,005,523) (2,833,039) (1,969,742) (2,924,436) (2,312,499) (876,543) (499,266) (914,430) (37,887) NET 82,003 28,641 (626,247) 1,475,357 87,970 101,154 945,031 544,331 973,433 28,402 34 8
2/18/2026
GENERAL FUND (110)
REVENUES 2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual 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 2,506,397 2,605,000 1,447,409 2,605,000 0 110-1910-310101 REDEVELOPMENT PASS THRU 426,575 519,556 602,443 574,163 560,996 592,188 500,000 346,696 500,000 0 110-1910-310200 PROPERTY TAX UNSECURED 100,141 92,567 94,331 102,441 153,999 141,053 150,000 134,625 150,000 0 110-1910-310400 SUPPLEMENTAL TAXES 28,050 37,509 43,260 58,852 74,765 62,109 45,000 18,590 45,000 0 110-1910-310700 HOMEOWNER'S PROPERTY TAX 17,402 16,925 16,800 33,232 18,897 18,300 18,000 9,073 18,000 0 110-1910-310900 FHA IN LIEU 720 748 738 889 0 1,926 600 0 600 0 110-1910-310300 PROP TAX - VLF IN LIEU 1,795,494 1,857,730 1,988,391 2,155,449 2,292,900 2,424,373 2,545,200 1,275,270 2,550,540 5,340 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,746,346 5,863,800 3,231,663 5,869,140 5,340
OTHER TAXES
110-1910-320100 SALES & USE TAX 3,712,715 4,164,119 4,377,874 4,352,645 4,351,621 4,428,734 4,300,000 2,164,839 4,300,000 0 110-1910-320300 HOTEL MOTEL TAX 294,265 347,359 381,416 333,462 346,823 339,863 380,000 193,565 380,000 0 110-1910-320401 GARBAGE FRANCHISE FEE 504,380 524,522 603,399 735,308 766,999 777,173 770,000 410,009 770,000 0 110-1910-320404 PG&E/MID FRANCHISE FEE 336,324 363,640 404,674 487,924 451,397 460,762 460,000 0 460,000 0 110-1910-320405 CABLE TV FRANCHISE FEE 190,666 199,330 203,718 192,910 174,930 158,540 200,000 34,104 200,000 0 110-2110-320406 TOW OPERATORS 17,570 17,815 18,130 14,455 10,990 12,775 15,000 8,750 15,000 0 110-1310-320700 BUSINESS LICENSE FEE 153,473 153,627 161,988 166,896 169,843 212,353 175,000 24,686 175,000 0 110-1310-320800 YARD SALES 1,215 1,700 1,625 1,480 1,278 1,255 1,500 665 1,500 0 110-1910-320900 PROPERTY TRANSFER TAX 110,083 138,855 94,491 97,237 91,746 94,491 95,000 51,174 95,000 00 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,485,946 6,396,500 2,887,792 6,396,500 0
LICENSES
110-2160-330100 ANIMAL LICENSE 26,095 25,146 22,126 18,206 14,140 15,877 20,000 5,271 20,000 0 26,095 25,146 22,126 18,206 14,140 15,877 20,000 5,271 20,000 0
FINES, FORFEITURES & PENALTIES
110-2110-340100 VEHICLE CODE AND COURT FINES 45,285 27,661 30,786 40,899 82,605 50,138 45,000 14,576 45,000 0 110-1310-340300 RETURNED CHECK CHARGE 3,130 2,080 2,707 2,745 3,995 4,775 3,000 2,210 3,000 0 110-1310-340400 PENALTIES 115,104 186,472 191,161 196,406 208,392 189,957 215,000 110,974 215,000 0 110-2160-340701 ANIMAL FINES 23,578 2,860 4,115 1,209 1,435 13,987 2,000 935 2,000 0 187,097 219,073 228,769 241,259 296,427 258,857 265,000 128,695 265,000 0 35 9
2/18/2026
GENERAL FUND (110)
REVENUES 2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year New Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual 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 15,000 30,000 0 110-1910-350301 CELL TOWER RENT 29,584 28,101 36,943 35,264 76,166 38,304 46,500 19,383 55,000 8,500 110-1910-350307 LAND LEASE ROBANN RANCH 26,745 15,812 16,064 8,327 8,181 12,250 8,000 10,788 8,000 0 110-1910-351101 UNREALIZED GAIN (LOSSES) 93,151 (45,043) (269,825) (61,943) 83,928 174,975 150,000 0 150,000 0 110-1910-351100 INVESTMENT EARNINGS 136,235 80,307 58,991 211,292 455,925 395,468 300,000 182,494 300,000 0 110-7210-350410 MISC. PARK RENTAL 2,045 1,434 3,850 3,020 3,701 3,241 3,000 100 3,000 0 321,760 110,611 (123,977) 225,960 657,901 654,238 537,500 227,765 546,000 8,500
INTERGOVERNMENTAL
110-1910-362100 MOTOR VEHICLE IN LIEU 0 16,867 26,845 23,757 28,526 36,534 0 35,426 35,000 35,000 110-2110-363100 SCHOOL SHARE POLICE OFFIC 67,534 67,535 67,535 67,535 67,535 67,535 80,000 40,000 80,000 0 110-2180-363120 SCHOOL SHARE CROSSING GUARDS 12,000 0 6,800 6,180 4,974 6,393 12,000 0 12,000 0 110-2110-362400 POST REIMBURSEMENT 34,732 0 0 0 8,867 11,386 15,000 3,899 15,000 0 110-2110-362405 OTHER REIMBURSEMENT 9,712 18,264 13,149 0 31,308 73,418 73,300 53,562 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 200,603 243,789 250,280 252,870 253,685 318,860 316,000 157,950 316,000 0 110-2162-363310 ESCALON ANIMAL SERVICES 0 0 0 98,230 147,436 155,698 151,000 76,812 151,000 0 110-4141-362300 STATE STREET SWEEPING 17,905 17,905 17,905 17,905 17,905 17,905 17,900 8,953 17,900 0 342,486 547,675 382,514 466,477 560,236 687,729 665,200 376,602 700,200 35,000 36 10
2/18/2026
GENERAL FUND (110) 2025-26 2025-26
REVENUES Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year New Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SERVICE REVENUES
110-1130-374140 OAKDALE FIRE DISTRICT 0 0 0 8,160 8,160 8,160 8,160 4,080 8,160 0 110-1130-374501 NOTARY FEE 0 0 125 0 0 0 50 0 50 0
110-1310-372700 DEVELOPMENT SERVICE CHARGE 24 6,713 0 0 42,654 14,655 1,000 0 1,000 0 110-1310-374100 ASSMT DIST. ADMIN CHARGES 52,500 52,500 52,500 52,000 52,000 53,500 53,500 26,000 53,500 0 110-1310-374110 BUSINESS LICENSE PROCESSING 30,554 31,230 27,725 26,670 24,453 29,695 31,000 5,550 31,000 0 110-1310-374120 MISCELLANEOUS 22,961 26,220 13,214 17,395 24,494 24,701 4,000 7,734 4,000 0 110-1310-374140 OAKDALE FIRE DISTRICT 12,305 12,240 12,240 12,246 12,240 12,200 12,200 6,120 12,200 0 110-1910-374500 BLOCK PARTY/SPECIAL EVENT 4,721 4,841 10,282 9,560 8,810 8,560 4,000 4,815 4,000 0 110-2110-370501 LIVESCAN REVENUES 2,922 464 311 245 823 224 1,000 0 1,000 0 110-2110-370502 FALSE ALARMS 2,900 0 0 0 (28) 0 0 0 0 0 110-2110-370503 VEHICLE RELEASE 25,275 27,052 30,860 25,893 18,859 21,644 21,000 14,060 21,000 0 110-2110-370504 POLICE REPORTS 4,947 4,792 4,858 4,257 5,677 4,936 5,500 2,428 5,500 0 110-2110-370505 POLICE MISC REVENUE 1,550 1,982 7,366 27,187 14,238 7,155 6,000 2,046 6,000 0 110-2110-370507 ADMIN PROCESSING FEE 592 298 338 240 270 30 500 0 500 0 110-2110-370509 GUN STORAGE/RELEASE FEE 406 894 0 0 424 427 200 0 200 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 0 200 165 200 0 110-2150-372625 CODE ENFORCEMENT 0 0 0 0 0 0 26,000 0 26,000 0 110-2160-376800 ANIMAL SHELTER FEES 10,562 8,403 12,277 19,238 16,376 22,042 15,000 5,037 15,000 0 110-2210-374120 FIRE MISCELLANEOUS REVENUE 0 0 0 0 0 0 0 0 0 0 110-4140-372610 SPECIAL PUBLIC WORKS SERV 5,360 425 2,346 4,216 1,000 892 500 0 500 0 110-7210-374100 PARKS SERVICE CHARGES 30,600 27,200 30,600 27,200 27,200 27,200 27,200 13,600 27,200 0 208,201 205,502 205,042 234,870 257,918 235,993 217,010 91,635 217,010 0 10,472,121 11,310,869 11,580,248 12,788,819 13,663,967 14,084,986 13,965,010 6,949,423 14,013,850 48,840
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 2,844,698 1,375,089 2,844,698 0 110-2110-399203 SUPPLEMENTAL LAW ENFORCEMENT 49,992 50,000 50,000 50,000 50,000 50,000 50,000 25,000 50,000 0 110-2110-399114 CANNABIS 0 360,000 100,000 100,000 100,000 100,000 175,000 87,500 175,000 0 110-2110-399214 SAFETY SALES TAX (PROP 172) 150,000 125,000 125,000 125,000 125,000 230,000 150,000 65,000 180,000 30,000 110-2110-399268 ABANDONED VEHICLE ABATE 5,850 7,629 13,345 19,297 15,496 15,802 15,000 6,715 15,000 0 110-2110-399292 PUBLIC SAFETY CFD 2007-1 140,000 120,000 110,000 150,000 215,000 200,000 220,000 100,000 220,000 0 110-2110-399545 POLICE EQUIMENT REPLACEMENT 0 0 0 0 0 0 25,000 25,000 25,000 0 110-2210-399214 SAFETY SALES TAX (PROP 172) 100,000 80,000 80,000 80,000 80,000 230,000 150,000 65,000 180,000 30,000 110-2210-399291 FIRE SERVICES CFD 2003-1 280,000 300,000 260,000 280,000 310,000 310,000 345,000 172,500 345,000 0 110-2210-399292 PUBLIC SAFETY CFD 2007-1 120,000 135,000 120,000 150,000 190,000 200,000 200,000 100,000 200,000 0 110-1910-399515 RISK MANAGEMENT FUND 0 0 0 75,000 75,000 0 150,000 75,000 150,000 0 110-1910-399535 PERS LIABILITY FUND 185,000 0 0 545,000 250,000 0 945,000 287,500 945,000 0 GENERAL FUND - Consolidated Fire Deposit 0 0 0 0 0 0 0 0 0 0 GAS TAX 200,000 400,000 200,000 370,000 370,000 370,000 370,000 185,000 370,000 0 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,382,002 5,639,698 2,569,304 5,699,698 60,000 TOTAL REVENUES 13,667,748 15,005,266 15,324,113 18,164,173 18,307,668 18,466,988 19,604,708 9,518,727 19,713,548 108,840 37 11
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
CITY COUNCIL Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-1010-410005 SALARIES - PART-TIME 22,448 21,677 20,139 22,345 22,277 22,277 22,277 9,596 22,277 0 110-1010-414004 WORKERS COMPENSATION INS 942 911 840 939 936 936 936 389 936 0 110-1010-414004 SOCIAL SECURITY/MEDICARE 1,714 1,657 1,527 1,708 1,704 1,704 1,704 734 1,704 0 * SALARIES & BENEFITS 25,104 24,245 22,506 24,992 24,917 24,917 24,917 10,719 24,917 0
OPERATIONS & MAINTENANCE
110-1010-416004 CONFERENCES 0 0 0 3,942 507 496 5,000 25 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 44 500 0 500 0 110-1010-427006 GENERAL SUPPLIES 60 585 0 430 604 1,017 500 241 500 0 110-1010-429000 POSTAGE 0 0 0 0 0 3 50 0 50 0
* OPERATIONS & MAINTENANCE 174 585 596 5,238 1,111 1,560 6,050 266 6,050 0 TOTAL 25,278 24,830 23,102 30,230 26,028 26,477 30,967 10,985 30,967 0 Financing Sources
Account # Account/Description
OTHER REVENUES 25,278 24,830 23,102 30,230 26,028 26,477 30,967 10,985 30,967 TOTAL 25,278 24,830 23,102 30,230 26,028 26,477 30,967 10,985 30,967 38 12
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
CITY MANAGER Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 0 SALARIES & BENEFITS
110-1110-410000 SALARIES 194,174 210,180 206,492 225,275 233,917 235,258 213,375 110,031 201,340 (12,035) 110-1110-410005 SALARIES - PART-TIME 0 235 3,975 0 0 0 0 0 0 0 110-1110-414001 RETIREMENT 31,657 40,838 41,466 48,715 48,419 49,527 70,174 31,655 67,783 (2,391) 110-1110-414002 HEALTH INSURANCE 19,921 20,444 20,057 19,668 19,697 20,824 20,090 9,273 18,090 (2,000) 110-1110-414003 WORKERS COMPENSATION INS 7,443 8,011 8,034 8,391 8,980 10,950 8,549 7,153 8,087 (462) 110-1110-414004 SOCIAL SECURITY/MEDICARE 2,798 3,035 3,239 3,211 3,385 3,401 2,952 1,529 2,792 (160) 110-1110-414005 LONG TERM DISABILITY INS. 806 275 378 246 375 757 785 298 707 (78) 110-1110-414006 STATE UNEMPLOYMENT 532 502 621 317 275 498 386 0 354 (32) 110-1110-414007 DEFERED COMPENSATION 13,763 14,793 13,409 13,964 16,272 12,709 1,648 6,918 15,289 13,641 110-1110-414008 LIFE INSURANCE 666 673 634 392 435 510 490 212 432 (58) * SALARIES & BENEFITS 271,760 298,986 298,305 320,179 331,755 334,434 318,449 167,069 314,874 (3,575)
OPERATIONS & MAINTENANCE
110-1110-416001 TRAVEL 1,483 4 13 1,882 1,170 1,959 2,000 1,948 2,000 0 110-1110-416002 TRAINING 605 925 52 600 750 1,539 1,750 0 1,750 0 110-1110-416005 MEMBERSHIPS 1,452 1,452 1,400 1,252 1,421 1,200 1,600 0 1,600 0 110-1110-425003 CONTRACT SERVICES 0 0 115 0 0 38 500 0 500 0 110-1110-427001 OFFICE SUPPLIES 403 0 1,013 607 1,720 2,426 1,500 1,433 1,500 0 110-1110-429000 POSTAGE 1 470 6 16 26 13 175 0 175 0
* OPERATIONS & MAINTENANCE 3,944 2,851 2,599 4,357 5,087 7,175 7,525 3,381 7,525 0
INTER DEPARTMENTAL CHARGES
110-1110-480006 INFORMATION TECH CHARGE 0 55 500 500 500 500 500 250 500 0 * INTER DEPARTMENTAL CHARGES 0 55 500 500 500 500 500 250 500 0 TOTAL 275,704 301,892 301,404 325,036 337,342 342,109 326,474 170,700 322,899 (3,575) Financing Sources
Account # Account/Description
110-1110-350400 RENT AND ADMIN CHARGE ENT 34,000 30,000 30,000 30,000 30,000 30,000 30,000 15,000 30,000 OTHER REVENUES 241,704 271,892 271,404 295,036 307,342 312,109 296,474 155,700 292,899 TOTAL 275,704 301,892 301,404 325,036 337,342 342,109 326,474 170,700 322,899 39 13
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
HUMAN RESOURCES Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-1120-410000 SALARIES 50,549 59,356 63,696 68,558 73,912 74,594 75,382 38,416 75,382 0 110-1120-414001 RETIREMENT 2,964 3,276 3,494 4,889 4,514 4,757 4,900 2,269 4,900 0 110-1120-414002 HEALTH INSURANCE 8,499 8,575 8,713 8,828 9,236 9,700 10,030 4,630 10,030 0 110-1120-414003 WORKERS COMPENSATION INS 1,965 2,232 2,432 2,576 2,790 2,856 2,936 1,355 2,936 0 110-1120-414004 SOCIAL SECURITY/MEDICARE 679 796 854 924 1,003 1,007 1,014 520 1,014 0 110-1120-414005 LONG TERM DISABILITY INS. 365 166 157 101 154 223 239 97 239 0 110-1120-414006 STATE UNEMPLOYMENT 217 200 161 130 112 161 161 0 161 0 110-1120-414007 DEFERED COMPENSATION 0 0 0 0 0 225 754 348 754 0 110-1120-414008 INSURANCE 110 104 98 88 87 87 86 40 86 0 * SALARIES & BENEFITS 65,348 74,705 79,605 86,094 91,808 93,610 95,502 47,675 95,502 0
OPERATIONS & MAINTENANCE
110-1120-416001 TRAVEL 49 0 19 341 227 168 650 240 650 0 110-1120-416002 TRAINING 1,461 1,363 1,504 2,233 1,633 2,751 2,500 1,304 2,500 0 110-1120-416005 MEMBERSHIPS 80 320 160 80 331 299 884 0 884 0 110-1120-425003 CONTRACT SERVICES 969 805 0 727 200 250 1,000 0 1,000 0 110-1120-427001 OFFICE SUPPLIES 1,062 1,276 2,214 2,344 1,872 1,899 2,200 1,820 2,200 0 110-1120-429000 POSTAGE 18 49 10 14 69 63 100 44 100 0
* OPERATIONS & MAINTENANCE 3,639 3,813 3,907 5,739 4,332 5,430 7,334 3,408 7,334 0
INTER DEPARTMENTAL CHARGES
110-1120-480006 INFORMATION TECH CHARGE 0 0 500 500 500 500 500 250 500 0 * INTER DEPARTMENTAL CHARGES 0 0 500 500 500 500 500 250 500 0 TOTAL 68,987 78,518 84,012 92,333 96,640 99,540 103,336 51,333 103,336 0 Financing Sources
Account # Account/Description
OTHER REVENUES 68,987 78,518 84,012 92,333 96,640 99,540 103,336 51,333 103,336 TOTAL 68,987 78,518 84,012 92,333 96,640 99,540 103,336 51,333 103,336 40 14
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
CITY CLERK Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-1130-410000 SALARIES 101,079 110,730 115,656 122,005 142,933 148,765 145,061 75,286 119,379 (25,682) 110-1130-410005 SALARIES - PART-TIME 2,419 2,409 2,409 2,409 2,400 2,400 2,400 1,108 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 77,364 104,717 62,678 101,264 (3,453) 110-1130-414002 HEALTH INSURANCE 11,851 11,805 11,353 11,806 12,960 9,471 6,480 2,991 5,333 (1,147) 110-1130-414003 WORKERS COMPENSATION INS 3,875 4,138 4,246 4,494 5,029 5,454 5,614 2,591 4,938 (676) 110-1130-414004 SOCIAL SECURITY/MEDICARE 1,564 1,721 1,790 1,879 2,077 2,146 2,087 1,083 1,749 (338) 110-1130-414005 LONG TERM DISABILITY INS. 701 315 313 200 307 445 478 194 394 (84) 110-1130-414006 STATE UNEMPLOYMENT 434 399 322 259 224 322 322 0 265 (57) 110-1130-414007 DEFERED COMPENSATION 0 0 0 0 1,258 1,340 1,380 637 1,136 (244) 110-1130-414008 LIFE INSURANCE 220 207 196 175 173 173 173 80 142 (31) * SALARIES & BENEFITS 171,692 200,981 209,884 225,013 248,451 247,880 268,712 146,648 237,000 (31,712)
OPERATIONS & MAINTENANCE
110-1130-416002 TRAINING 1,765 1,650 3,798 4,568 4,976 1,201 1,500 649 1,500 0 110-1130-416005 MEMBERSHIPS 348 266 415 780 725 485 1,055 0 1,055 0 110-1130-425003 CONTRACT SERVICES 6,192 3,927 4,232 1,733 3,918 3,270 6,500 4,690 6,500 0 110-1130-425011 ADVERTISING 1,415 1,798 672 378 894 2,994 3,000 1,088 3,000 0 110-1130-425013 ELECTION EXPENSE 90,561 45,728 29,599 34,267 0 61,333 0 0 0 0 110-1130-427001 OFFICE SUPPLIES 2,133 2,367 2,935 1,478 1,601 2,133 2,500 393 2,500 0 110-1130-429000 POSTAGE 231 308 316 312 306 225 300 113 300 0 * OPERATIONS & MAINTENANCE 102,645 56,044 41,967 43,516 12,420 71,641 14,855 6,933 14,855 0
INTER DEPARTMENTAL CHARGES
110-1130-480006 INFORMATION TECH CHARGE 0 150 500 500 500 500 500 250 500 0 * INTER DEPARTMENTAL CHARGES 0 150 500 500 500 500 500 250 500 0 TOTAL 274,337 257,175 252,351 269,029 261,371 320,021 284,067 153,831 252,355 (31,712) Financing Sources
Account # Account/Description
OAKDALE FIRE DISTRICT 0 0 0 8,160 8,160 8,160 8,160 4,080 8,160 NOTARY FEE 0 0 125 0 0 0 50 0 50
OTHER REVENUES 274,337 257,175 252,226 260,869 253,211 311,861 275,857 149,751 244,145 TOTAL 274,337 257,175 252,351 269,029 261,371 320,021 284,067 153,831 252,355 41 15
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
FINANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-1310-410000 SALARIES 109,594 121,189 126,483 132,068 145,240 157,468 166,645 83,468 169,604 2,959 110-1310-414001 RETIREMENT 36,817 47,069 48,810 53,958 52,819 50,534 80,892 40,547 81,596 704 110-1310-414002 HEALTH INSURANCE 15,106 14,882 14,679 14,801 15,863 15,886 16,444 6,387 16,444 0 110-1310-414003 WORKERS COMPENSATION INS 4,201 4,429 4,651 4,839 5,357 5,721 6,360 2,879 6,475 115 110-1310-414004 SOCIAL SECURITY/MEDICARE 1,456 1,620 1,722 1,810 2,001 2,145 2,196 1,131 2,235 39 110-1310-414005 LONG TERM DISABILITY INS. 601 300 285 182 279 506 590 214 590 0 110-1310-414006 STATE UNEMPLOYMENT 468 421 340 275 238 344 354 0 354 0 110-1310-414007 DEFERED COMPENSATION 2,804 2,916 3,025 3,103 3,999 4,264 5,143 2,195 5,277 134 110-1310-414008 LIFE INSURANCE 401 396 389 212 292 331 353 144 353 0 * SALARIES & BENEFITS 171,448 193,222 200,384 211,248 226,088 237,199 278,977 136,965 282,928 3,951
OPERATIONS & MAINTENANCE
110-1310-416002 TRAINING 0 0 0 0 0 195 500 0 500 0
110-1310-416005 MEMBERSHIPS 195 132 98 148 201 166 300 117 300 0 110-1310-425002 AUDIT 6,844 4,345 7,324 10,397 (323) 12,070 17,500 12,355 17,500 0 110-1310-425003 CONTRACT SERVICES 4,341 8,515 3,062 3,959 3,033 3,127 5,500 604 5,500 0 110-1310-425012 SOFTWARE 20,100 17,655 24,676 21,483 50,853 4,620 30,000 15,792 30,000 0 110-1310-425019 BANK/CC SERVICE CHARGES 5,868 3,953 4,264 4,630 4,523 9,393 5,400 2,681 5,400 0 110-1310-427001 OFFICE SUPPLIES 1,017 425 0 33 64 2 1,000 5 1,000 0 110-1310-427006 GENERAL SUPPLIES 967 612 154 137 1,011 157 1,000 23 1,000 0 110-1310-429000 POSTAGE 1,342 1,414 1,664 1,739 1,778 2,011 2,100 402 2,100 0 * OPERATIONS & MAINTENANCE 40,674 37,051 41,242 42,526 61,140 31,741 63,300 31,979 63,300 0 TOTAL 212,122 230,273 241,626 253,774 287,228 268,940 342,277 168,944 346,228 3,951 Financing Sources
Account # Account/Description
DEVELOPMENT SERVICE CHARGE 24 6,713 0 0 42,654 14,655 1,000 0 1,000 ASSMT DIST. ADMIN CHARGES 52,500 52,500 52,500 52,000 52,000 53,500 53,500 26,000 53,500 BUSINESS LICENSE PROCESSING 30,554 31,230 27,725 26,670 24,453 29,695 31,000 5,550 31,000 MISCELLANEOUS 22,961 26,220 13,214 17,395 24,494 24,701 4,000 7,734 4,000 OAKDALE FIRE DISTRICT 12,305 12,240 12,240 12,246 12,240 12,200 12,200 6,120 12,200 OTHER REVENUES 93,778 101,370 135,947 145,463 131,387 134,189 240,577 123,540 244,528 TOTAL 212,122 230,273 241,626 253,774 287,228 268,940 342,277 168,944 346,228 42 16
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
CITY TREASURER Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-1320-410005 SALARIES - PART-TIME 970 967 967 967 963 963 963 444 963 0 110-1320-414003 WORKERS COMPENSATION INS 11 41 41 41 40 40 40 19 40 0 110-1320-414004 SOCIAL SECURITY/MEDICARE 74 74 74 74 74 74 74 14 74 0 * SALARIES & BENEFITS 1,055 1,082 1,082 1,082 1,077 1,077 1,077 477 1,077 0 TOTAL 1,055 1,082 1,082 1,082 1,077 1,077 1,077 477 1,077 0 Financing Sources
Account # Account/Description
OTHER REVENUES 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 477 TOTAL 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 477 43 17
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
CITY ATTORNEY Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
OPERATIONS & MAINTENANCE
110-1610-425003 CONTRACT SERVICES 114,199 92,069 97,927 99,901 85,552 141,175 100,000 40,995 100,000 0 * OPERATIONS & MAINTENANCE 114,199 92,069 97,927 99,901 85,552 141,175 100,000 40,995 100,000 0 TOTAL 114,199 92,069 97,927 99,901 85,552 141,175 100,000 40,995 100,000 0 Financing Sources
Account # Account/Description
OTHER REVENUES 114,199 92,069 97,927 99,901 85,552 141,175 100,000 40,995 100,000 TOTAL 114,199 92,069 97,927 99,901 85,552 141,175 100,000 40,995 100,000 44 18
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
GENERAL GOVERNMENT Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-1910-414001 RETIREMENT 102,503 105,252 107,143 110,348 114,984 117,762 120,614 60,307 120,614 0 110-1910-414002 HEALTH INSURANCE 0 0 0 0 0 0 0 0 0 0
* SALARIES & BENEFITS 102,503 105,252 107,143 110,348 114,984 117,762 120,614 60,307 120,614 0
OPERATIONS & MAINTENANCE
110-1910-415000 LIABILITY INSURANCE 130,013 184,526 251,917 270,531 324,066 309,773 317,000 290,984 317,000 0 110-1910-416005 MEMBERSHIPS 39,252 42,023 55,678 48,786 50,714 53,226 53,500 49,086 53,500 0 110-1910-420001 ELECTRIC 44,825 41,528 32,000 31,734 32,000 52,984 53,000 38,051 53,000 0 110-1910-420002 GAS 6,803 8,241 5,728 6,013 8,000 17,125 12,000 2,505 12,000 0 110-1910-420003 TELEPHONE 2,934 5,272 3,411 205 (2,099) (2,346) 4,000 803 4,000 0 110-1910-423000 LEASES 5,918 4,514 4,874 5,921 6,072 5,668 10,100 2,579 10,100 0 110-1910-425003 CONTRACT SERVICES 20,816 11,981 18,801 21,965 19,567 33,847 91,020 14,116 91,020 0 110-1910-427001 OFFICE SUPPLIES 0 1,934 889 1,425 220 894 1,800 978 1,800 0 110-1910-427006 GENERAL SUPPLIES 2,380 5,695 4,612 5,188 6,991 6,483 8,200 3,415 8,200 0 110-1910-427022 FUEL & OIL 492 137 300 102 45 659 600 317 600 0 110-1910-429000 POSTAGE 323 172 595 576 217 0 1,200 48 1,200 0 110-1910-434000 SAFETY PROGRAMS 1,847 0 1,628 2,277 2,214 2,257 2,800 2,574 2,800 0 110-1910-436001 INSURANCE CLAIMS 0 3,290 598 0 0 0 1,200 0 1,200 0 110-1910-437001 COVID-19 EXPENSES 25,958 2,442 759 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 281,561 311,755 381,790 394,723 448,007 480,570 556,420 405,456 556,420 0
INTER DEPARTMENTAL CHARGES
110-1910-480004 RISK MANAGEMENT CHARGE 63,512 63,512 63,512 63,512 63,512 63,512 63,512 31,756 63,512 0 110-1910-480005 EMPLOYEE LIABILITY CHARGE 19,848 19,848 19,848 19,848 19,848 19,848 19,848 9,924 19,848 0 110-1910-480006 INFORMATION TECH CHARGE 50,000 50,000 50,000 50,000 50,000 50,000 50,000 25,000 50,000 0 110-1910-480007 VEHICLE REPLACEMENT CHARGE 31,755 31,755 31,755 31,755 31,755 31,755 31,755 15,878 31,755 0 110-1910-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 2,500 2,500 1,250 2,500 0 * INTER DEPARTMENTAL CHARGES 165,115 165,115 165,115 165,115 165,115 167,615 167,615 83,808 167,615 0 TOTAL 549,179 582,122 654,048 670,186 728,106 765,947 844,649 549,571 844,649 0 Financing Sources
Account # Account/Description
OTHER REVENUES 549,179 582,122 654,048 670,186 728,106 765,947 844,649 549,571 844,649 0 TOTAL 549,179 582,122 654,048 670,186 728,106 765,947 844,649 549,571 844,649 0 45 19
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
POLICE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
EXPENDITURES
POLICE - ADMINISTRATION 929,714 921,498 1,119,712 1,146,440 1,235,613 1,314,879 1,343,160 652,744 1,389,170 46,010 POLICE - DISPATCH 615,702 637,497 725,597 777,489 895,166 834,496 1,023,571 463,654 1,037,380 13,809 POLICE - SPECIAL SERVICES 300,982 225,054 238,354 419,180 348,360 341,664 543,605 186,110 543,605 0 POLICE - FIELD SERVICES 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,275,213 4,360,459 2,101,218 4,323,506 (36,953) TOTAL 5,020,787 5,134,360 5,745,802 6,478,844 6,659,932 6,766,252 7,270,795 3,403,726 7,293,661 22,866 Financing Sources
Account # Account/Description
LIVESCAN REVENUES 2,922 464 311 245 823 224 1,000 0 1,000 0 FALSE ALARMS 2,900 0 0 0 0 (28) 0 0 0 0
VEHICLE RELEASE 25,275 27,052 30,860 25,893 18,859 21,644 21,000 14,060 21,000 0 POLICE REPORTS 4,947 4,792 4,858 4,257 5,677 4,936 5,500 2,428 5,500 0 POLICE MISC REVENUE 0 0 0 0 0 0 0 0 0 0
ADMIN PROCESSING FEE 1,550 1,982 7,366 27,187 14,238 7,155 6,000 2,046 6,000 0 GUN STORAGE/RELEASE FEE 592 298 338 240 270 30 500 0 500 0 PARKS MAINT REIMBURSEMENT 406 894 0 0 424 427 200 0 200 0 BICYCLE LICENSES 0 0 0 0 0 0 0 0 0 0
CCW PERMITS 0 0 0 0 0 0 0 0 0 0
TOW OPERATORS 17,570 17,815 18,130 14,455 10,990 12,775 15,000 8,750 15,000 0 SCHOOL SHARE POLICE OFFICER 67,534 67,535 67,535 67,535 67,535 67,535 80,000 40,000 80,000 0 SUPPLEMENTAL LAW ENFORCEMENT 49,992 50,000 50,000 50,000 50,000 50,000 50,000 25,000 50,000 0 TRANSFER IN - CANNABIS 0 0 0 0 0 0 0 0 0 0
TRANSFER IN - SAFETY SALES TAX (PROP 172) 150,000 125,000 125,000 125,000 125,000 230,000 150,000 65,000 180,000 30,000 TRANSFER IN - ABANDONED VEHICLE ABATE 5,850 7,629 13,345 19,297 15,496 15,802 15,000 6,715 15,000 0 TRANSFER IN - PUBLIC SAFETY CFD 2007-1 140,000 120,000 110,000 150,000 215,000 200,000 220,000 100,000 220,000 0 TRANSFER IN - POLICE EQUIMENT REPLACEMENT 0 0 0 0 0 0 25,000 25,000 25,000 0 TRANSFER IN - MEASURE H 1,109,800 1,214,571 1,916,694 2,067,721 1,744,100 1,599,125 1,676,096 1,676,096 1,676,096 0 OTHER REVENUES 3,441,449 3,496,328 3,401,365 3,927,014 4,391,520 4,556,627 5,005,499 1,438,631 4,998,365 (7,134) TOTAL 5,020,787 3,496,328 3,401,365 3,927,014 4,391,520 4,556,627 5,005,499 1,438,631 4,998,365 (7,134) 46 20
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
POLICE - ADMINISTRATION Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2110-410000 SALARIES 248,727 253,067 264,180 271,788 281,834 288,925 285,044 149,903 294,078 9,034 110-2110-410005 SALARIES - PART-TIME 41,344 35,976 53,035 84,701 100,670 110,691 112,968 55,923 121,770 8,802 110-2110-414001 RETIREMENT 32,165 36,345 39,596 43,753 48,095 38,079 32,928 14,098 33,933 1,005 110-2110-414002 HEALTH INSURANCE 28,650 28,685 30,909 29,173 33,481 26,595 32,561 12,701 32,561 0 110-2110-414003 WORKERS COMPENSATION INS 27,725 22,967 18,353 20,398 22,493 26,289 34,710 14,235 36,039 1,329 110-2110-414004 SOCIAL SECURITY/MEDICARE 6,767 6,237 8,175 9,878 9,479 12,414 10,283 6,610 11,032 749 110-2110-414005 LONG TERM DISABILITY INS. 1,274 512 654 396 596 906 1,258 391 1,258 0 110-2110-414006 STATE UNEMPLOYMENT 2,503 2,101 1,541 1,611 1,755 2,776 2,254 35 2,254 0 110-2110-414007 DEFERED COMPENSATION 16,615 17,119 2,834 0 1,971 2,348 2,850 1,210 2,941 91 110-2110-414008 LIFE INSURANCE 906 891 488 418 648 578 749 259 749 0 * SALARIES & BENEFITS 406,676 403,900 419,765 462,116 501,022 509,601 515,605 255,365 536,615 21,010
OPERATIONS & MAINTENANCE
110-2110-416002 TRAINING 5,615 3,422 4,923 2,525 7,503 8,986 5,000 2,710 5,000 0 110-2110-416003 POST TRAINING 27,496 34,568 58,276 45,132 27,199 43,561 40,500 30,991 40,500 0 110-2110-416005 MEMBERSHIPS 1,465 505 1,700 1,124 1,613 995 3,000 3,000 350 0 110-2110-420001 ELECTRIC 0 0 0 0 0 50,000 50,000 0 50,000 0 110-2110-420003 TELEPHONE 49,159 38,121 37,725 35,085 39,507 36,940 52,000 21,703 52,000 0 110-2110-420004 CELL PHONES & PAGERS 19,932 22,719 24,842 28,307 23,798 30,358 24,000 13,007 24,000 0 110-2110-423000 LEASES 10,551 10,140 9,698 9,439 9,909 8,997 9,500 4,753 9,500 0 110-2110-423001 LEASE - BUILDINGS 4,860 10,034 10,690 1,800 0 0 0 0 0 0 110-2110-424004 RADIOS MAINTENANCE 7,894 4,235 15,447 7,185 8,384 13,150 15,000 1,175 15,000 0 110-2110-425003 CONTRACT SERVICES 73,986 94,263 99,214 125,447 167,645 179,662 186,800 116,337 211,800 25,000 110-2110-425006 RECUITMENT COSTS 30,745 27,637 39,358 23,659 43,137 22,681 28,000 16,759 28,000 0 110-2110-425007 TASK FORCE 15,000 15,000 15,000 15,000 15,000 15,000 15,000 0 15,000 0 110-2110-425011 ADVERTISING 195 0 0 582 0 848 1,000 0 1,000 0 110-2110-425019 BANK/CC SERVICE CHARGES 2,225 2,148 2,538 2,297 2,516 3,921 2,400 1,501 2,400 0 110-2110-427001 OFFICE SUPPLIES 16,229 12,170 18,094 16,651 16,119 14,650 16,000 10,457 16,000 0 110-2110-427004 GENERAL SUPPLIES 36,015 23,362 43,019 38,095 38,301 52,581 37,000 13,461 37,000 0 110-2110-427012 NATIONAL NIGHT OUT 0 0 0 787 3,705 1,343 1,500 993 1,500 0 110-2110-427022 FUEL & OIL 66,857 76,449 103,063 115,452 106,370 38,969 58,000 21,865 58,000 0 110-2110-427027 C.A.P.S. PROGRAM EXPENSE 1,619 0 0 173 368 555 1,000 0 1,000 0 110-2110-429000 POSTAGE 4,665 3,780 2,990 3,134 4,149 4,608 5,000 2,889 5,000 0 * OPERATIONS & MAINTENANCE 373,548 379,513 486,577 471,874 514,605 528,423 550,700 258,951 575,700 25,000
INTER DEPARTMENTAL CHARGES
110-2110-441012 EQUIPMENT REPLACEMENT PROGRAM 26,500 26,500 26,500 26,500 36,500 36,500 36,500 18,250 36,500 0 110-2110-480003 FACILITY MAINTENANCE CHARGE 31,855 31,855 35,355 40,355 40,355 40,355 40,355 20,178 40,355 0 110-2110-480006 INFORMATION TECH CHARGE 50,000 50,000 90,000 90,000 90,000 90,000 90,000 45,000 90,000 0 110-2110-480009 FLEET MAINTENANCE CHARGE 41,135 29,730 61,515 55,595 53,131 110,000 110,000 55,000 110,000 0 * INTER DEPARTMENTAL CHARGES 149,490 138,085 213,370 212,450 219,986 276,855 276,855 138,428 276,855 0 TOTAL 929,714 921,498 1,119,712 1,146,440 1,235,613 1,314,879 1,343,160 652,744 1,389,170 46,010 47 21
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
POLICE - DISPATCH Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2120-410000 SALARIES 308,907 330,127 419,905 459,876 519,065 461,031 656,621 263,750 668,864 12,243 110-2120-410005 SALARIES - PART-TIME 101,188 88,827 37,176 36,193 67,015 72,817 25,000 3,897 25,000 0 110-2120-410007 OVERTIME SALARIES 34,970 30,584 32,365 32,307 35,505 42,448 18,000 32,557 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 82,602 108,879 126,890 123,670 113,800 160,928 88,984 161,773 845 110-2120-414002 HEALTH INSURANCE 72,638 73,668 95,539 89,068 107,392 105,661 119,430 57,366 119,430 0 110-2120-414003 WORKERS COMPENSATION INS 18,512 17,145 18,834 19,928 25,908 22,462 26,708 10,981 27,244 536 110-2120-414004 SOCIAL SECURITY/MEDICARE 10,208 9,007 7,450 7,403 9,358 9,447 10,104 4,018 10,289 185 110-2120-414005 LONG TERM DISABILITY INS. 1,446 1,381 1,708 1,606 1,847 1,743 2,043 832 2,043 0 110-2120-414006 STATE UNEMPLOYMENT 5,130 3,794 3,286 3,843 3,609 3,529 3,455 50 3,455 0 110-2120-414007 DEFERED COMPENSATION 0 0 0 0 1,389 1,180 829 1,014 829 0 110-2120-414008 LIFE INSURANCE 374 362 455 375 408 378 453 205 453 0 * SALARIES & BENEFITS 615,702 637,497 725,597 777,489 895,166 834,496 1,023,571 463,654 1,037,380 13,809 TOTAL 615,702 637,497 725,597 777,489 895,166 834,496 1,023,571 463,654 1,037,380 13,809 48 22
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
POLICE - SPECIAL SERVICES Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2130-410000 SALARIES 144,279 125,979 123,594 235,509 206,218 198,446 323,259 91,615 323,259 0 110-2130-410007 OVERTIME SALARIES 8,028 4,487 7,333 19,202 3,928 5,097 13,000 15,170 13,000 0 110-2130-414001 RETIREMENT 88,664 46,132 66,236 90,003 76,737 72,201 114,109 57,182 114,109 0 110-2130-414002 HEALTH INSURANCE 30,135 21,353 18,857 32,294 29,466 26,545 37,547 8,759 37,547 0 110-2130-414003 WORKERS COMPENSATION INS 18,600 15,780 12,930 26,646 20,208 18,336 33,981 9,672 33,981 0 110-2130-414004 SOCIAL SECURITY/MEDICARE 2,046 2,057 1,825 3,607 2,901 2,827 4,493 1,521 4,493 0 110-2130-414005 LONG TERM DISABILITY INS. 476 357 370 569 449 429 702 195 702 0 110-2130-414006 STATE UNEMPLOYMENT 926 609 450 777 658 644 966 0 966 0 110-2130-414007 DEFERED COMPENSATION 0 0 0 0 1,097 1,378 2,292 435 2,292 0 110-2130-414008 LIFE INSURANCE 123 97 96 129 102 96 156 48 156 0 * SALARIES & BENEFITS 293,277 216,851 231,691 408,736 341,764 325,999 530,505 184,597 530,505 0
OPERATIONS & MAINTENANCE
110-2130-427023 EVIDENCE COSTS 5,798 5,302 4,570 8,083 4,072 11,323 8,600 1,513 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 4,342 4,500 0 4,500 0 * OPERATIONS & MAINTENANCE 7,705 8,203 6,663 10,444 6,596 15,665 13,100 1,513 13,100 0 TOTAL 300,982 225,054 238,354 419,180 348,360 341,664 543,605 186,110 543,605 0 49 23
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
POLICE - FIELD SERVICES Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2140-410000 SALARIES 1,570,156 1,631,645 1,656,854 1,776,488 1,912,629 2,147,270 2,222,840 1,011,231 2,281,126 58,286 110-2140-410005 SALARIES - PART-TIME 77,415 43,775 55,617 94,398 23,978 10,309 0 0 0 0 110-2140-410007 OVERTIME SALARIES 277,874 240,546 288,860 396,214 430,093 372,182 285,000 222,184 285,000 0 110-2140-414001 RETIREMENT 679,153 883,069 1,092,325 1,234,973 1,137,364 1,044,446 1,153,514 548,939 1,133,809 (19,705) 110-2140-414002 HEALTH INSURANCE 274,946 268,530 263,312 272,784 306,234 314,923 321,306 133,955 268,480 (52,826) 110-2140-414003 WORKERS COMPENSATION INS 240,840 234,073 239,612 288,366 297,349 317,571 294,798 146,815 275,927 (18,871) 110-2140-414004 SOCIAL SECURITY/MEDICARE 27,376 28,344 31,766 32,766 34,385 36,376 32,114 16,636 30,145 (1,969) 110-2140-414005 LONG TERM DISABILITY INS. 5,456 4,443 4,827 4,626 4,700 5,272 5,430 2,115 4,711 (719) 110-2140-414006 STATE UNEMPLOYMENT 11,683 9,102 9,667 6,271 6,094 8,170 7,923 852 6,934 (989) 110-2140-414007 DEFERED COMPENSATION 0 0 0 0 3,186 5,255 5,000 3,430 5,000 0 110-2140-414008 LIFE INSURANCE 1,402 1,392 1,427 1,240 1,212 1,298 1,309 558 1,149 (160) * SALARIES & BENEFITS 3,166,301 3,344,919 3,644,267 4,108,126 4,157,224 4,263,072 4,329,234 2,086,715 4,292,281 (36,953)
OPERATIONS & MAINTENANCE
110-2140-427010 RANGE SUPPLIES 8,088 5,392 17,872 27,609 23,569 12,141 31,225 14,503 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 12,141 31,225 14,503 31,225 0 TOTAL 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,275,213 4,360,459 2,101,218 4,323,506 (36,953) 50 24
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
CODE ENFORCEMENT (2150) Adopted 2025-26 Proposed
(Code enforcement was moved from 120-3120) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2150-410000 SALARIES 0 0 31,324 33,504 36,973 39,748 40,950 18,900 63,394 22,444 110-2150-410007 OVERTIME SALARIES 0 0 94 573 493 588 600 81 600 0 110-2150-414001 RETIREMENT 0 0 2,386 3,184 3,398 3,662 3,788 1,743 4,095 307 110-2150-414002 HEALTH INSURANCE 0 0 8,238 8,680 9,290 9,836 10,086 4,655 14,647 4,561 110-2150-414003 WORKERS COMPENSATION INS 0 0 1,146 1,253 1,391 1,486 1,500 695 3,100 1,600 110-2150-414004 SOCIAL SECURITY/MEDICARE 0 0 395 433 480 513 518 240 836 318 110-2150-414006 STATE UNEMPLOYMENT 0 0 220 130 112 161 161 0 261 100 110-2150-414007 DEFERED COMPENSATION 0 0 0 0 370 391 390 189 390 0 110-2150-414008 LIFE INSURANCE 0 0 77 27 26 26 26 12 44 18 * SALARIES & BENEFITS 0 0 43,880 47,784 52,533 56,411 58,019 26,515 87,367 29,348
OPERATIONS & MAINTENANCE
110-2150-416002 TRAINING 0 0 67 640 2,000 1,337 1,500 1,353 1,500 0 110-2150-420004 CELL PHONES & PAGERS 0 0 0 0 210 252 350 22 350 0 110-2150-425003 CONTRACT SERVICES 0 0 16,869 19,608 20,162 12,505 15,000 2,898 15,000 0 110-2150-425012 SOFTWARE 0 0 0 0 9,352 1,882 6,510 2,672 6,510 0 110-2150-427006 GENERAL SUPPLIES 0 0 0 554 9 664 1,000 755 1,000 0 110-2150-427022 FUEL & OIL 0 0 0 0 0 415 1,000 406 1,000 0 110-2150-429000 POSTAGE 0 0 0 0 43 347 1,000 198 1,000 0 * OPERATIONS & MAINTENANCE 0 0 16,936 20,802 31,776 17,402 26,360 8,304 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 1,700 850 1,700 0 * INTER DEPARTMENTAL CHARGES 0 0 0 583 136 1,700 1,700 850 1,700 0 TOTAL 0 0 60,816 69,169 84,445 75,513 86,079 35,669 115,427 29,348 Financing Sources
Account # Account/Description
CODE ENFORCEMENT FEES 0 0 0 0 0 0 26,000 0 26,000 0
OTHER REVENUES 0 60,816 0 69,169 84,445 75,513 60,079 35,669 89,427 29,348 TOTAL 0 60,816 0 69,169 84,445 75,513 86,079 35,669 115,427 29,348 51 25
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
ANIMAL SERVICES - OAKDALE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2160-410000 SALARIES 52,949 60,012 58,289 72,292 91,321 102,552 112,723 21,376 107,582 (5,141) 110-2160-410005 SALARIES - PART-TIME 17,401 14,745 26,530 20,445 19,228 21,558 16,387 14,742 16,877 490 110-2160-410007 OVERTIME SALARIES 5,169 13,288 3,022 2,715 4,855 7,624 4,000 1,216 4,000 0 110-2160-414001 RETIREMENT 4,039 4,078 4,919 7,096 6,581 7,596 10,174 2,262 10,174 0 110-2160-414002 HEALTH INSURANCE 10,208 11,995 9,692 12,493 18,233 17,435 11,124 5,956 11,124 0 110-2160-414003 WORKERS COMPENSATION INS 9,838 10,594 10,292 10,579 9,678 13,825 12,247 2,768 12,247 0 110-2160-414004 SOCIAL SECURITY/MEDICARE 1,440 1,830 1,636 1,447 1,650 1,872 2,130 568 2,130 0 110-2160-414005 LONG TERM DISABILITY INS. 203 217 192 258 328 351 320 112 320 0 110-2160-414006 STATE UNEMPLOYMENT 856 647 791 536 701 968 956 335 956 0 110-2160-414007 DEFERED COMPENSATION 0 0 0 0 0 0 204 40 204 0 110-2160-414008 LIFE INSURANCE 54 68 52 58 73 79 71 28 71 0 * SALARIES & BENEFITS 102,157 117,474 115,415 127,919 152,648 173,860 170,336 49,403 165,685 (4,651)
OPERATIONS & MAINTENANCE
110-2160-416002 TRAINING 2,157 0 135 0 745 50 200 0 200 0 110-2160-420001 ELECTRIC 11,771 12,701 11,193 12,000 0 0 1,100 0 1,100 0 110-2160-425003 CONTRACT SERVICES 20,424 9,846 14,966 9,734 20,568 26,748 25,850 18,470 25,850 0 110-2160-425019 BANK/CC SERVICE CHARGES 1,744 1,893 2,128 1,377 1,118 1,940 1,600 605 1,600 0 110-2160-427001 OFFICE SUPPLIES 224 818 177 433 382 0 800 0 800 0 110-2160-427006 GENERAL SUPPLIES 3,143 1,950 3,760 6,085 5,412 0 2,000 0 2,000 0 110-2160-427022 FUEL & OIL 2,476 2,779 3,589 3,429 3,009 4,079 5,000 307 5,000 0 * OPERATIONS & MAINTENANCE 41,939 29,987 35,948 33,058 31,234 32,817 36,550 19,382 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 3,100 6,200 0 110-2160-480006 INFORMATION TECH CHARGE 0 0 750 750 750 750 750 375 750 0 110-2160-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 4,900 4,900 2,450 4,900 0 * INTER DEPARTMENTAL CHARGES 4,400 4,400 6,650 6,950 6,950 11,850 11,850 5,925 11,850 0 TOTAL 148,496 151,861 158,013 167,927 190,832 218,527 218,736 74,710 214,085 (4,651) Financing Sources
Account # Account/Description
ANIMAL LICENSE 26,095 25,146 22,126 18,206 14,140 15,877 20,000 5,271 20,000 0 ANIMAL FINES 23,578 2,860 4,115 1,209 1,435 13,987 2,000 935 2,000 0 ANIMAL SHELTER FEES 10,562 8,403 12,277 19,238 16,376 22,042 15,000 5,037 15,000 0 OTHER REVENUES 88,261 115,452 119,495 129,274 158,881 166,621 181,736 63,467 177,085 (4,651) TOTAL 148,496 151,861 158,013 167,927 190,832 218,527 218,736 74,710 214,085 (4,651) 52 26
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
ANIMAL SERVICES - RIVERBANK Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2161-410000 SALARIES 73,732 75,017 103,468 102,947 142,414 147,381 151,518 37,581 151,518 0 110-2161-410005 SALARIES - PART-TIME 17,401 14,750 26,530 20,445 19,228 21,558 16,387 14,741 16,387 0 110-2161-410007 OVERTIME SALARIES 10,922 9,768 7,381 4,612 16,256 15,941 8,000 2,515 8,000 0 110-2161-414001 RETIREMENT 13,077 15,478 14,802 18,073 20,613 22,093 25,615 13,063 25,615 0 110-2161-414002 HEALTH INSURANCE 17,502 13,299 18,905 28,836 25,971 21,409 16,307 7,238 16,307 0 110-2161-414003 WORKERS COMPENSATION INS 9,826 7,467 9,892 10,171 16,917 19,023 15,739 3,219 15,739 0 110-2161-414004 SOCIAL SECURITY/MEDICARE 1,659 1,961 2,305 1,829 2,496 2,577 2,644 704 2,644 0 110-2161-414005 LONG TERM DISABILITY INS. 325 307 356 466 435 442 421 170 421 0 110-2161-414006 STATE UNEMPLOYMENT 1,171 861 998 693 824 1,085 1,095 335 1,095 0 110-2161-414007 DEFERED COMPENSATION 0 0 0 0 0 0 204 41 204 0 110-2161-414008 LIFE INSURANCE 86 62 94 109 98 98 93 43 93 0 * SALARIES & BENEFITS 145,701 138,970 184,731 188,181 245,252 251,607 238,023 79,650 238,023 0
OPERATIONS & MAINTENANCE
110-2161-416002 TRAINING 1,407 127 135 0 745 0 2,500 0 2,500 0 110-2161-424001 BUILDINGS MAINTENANCE 0 0 1,462 0 0 0 500 0 500 0 110-2161-425003 CONTRACT SERVICES 24,710 9,462 18,369 8,229 27,188 26,853 28,540 18,470 28,540 0 110-2161-425019 BANK/CC SERVICE CHARGES 1,744 1,893 2,128 1,377 1,118 2,047 1,600 605 1,600 0 110-2161-427001 OFFICE SUPPLIES 224 297 982 433 2,261 0 3,864 0 3,864 0 110-2161-427006 GENERAL SUPPLIES 2,740 1,481 4,497 9,669 8,293 0 2,525 0 2,525 0 110-2161-427022 FUEL & OIL 6,024 2,397 3,817 4,212 3,367 5,375 9,800 2,054 9,800 0 * OPERATIONS & MAINTENANCE 36,849 15,657 31,390 23,920 42,972 34,275 49,329 21,129 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 3,100 6,200 0 110-2161-480006 INFORMATION TECH CHARGE 0 0 750 750 750 750 750 375 750 0 110-2161-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 1,424 4,900 4,900 2,450 4,900 0 * INTER DEPARTMENTAL CHARGES 2,500 2,500 6,650 6,950 8,374 11,850 11,850 5,925 11,850 0 TOTAL 185,050 157,127 222,771 219,051 296,598 297,732 299,202 106,704 299,202 0 Financing Sources
Account # Account/Description
RIVERBANK ANIMAL SERVICES 200,603 243,789 250,280 252,870 253,685 318,860 316,000 157,950 316,000 TOTAL 200,603 243,789 250,280 252,870 253,685 318,860 316,000 157,950 316,000 53 27
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
ANIMAL SERVICES - ESCALON Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2162-410000 SALARIES 0 0 0 38,140 62,248 61,503 83,182 32,613 83,182 0 110-2162-410005 SALARIES - PART-TIME 0 0 0 0 8,876 10,779 8,194 7,371 8,194 0 110-2162-410007 OVERTIME SALARIES 0 0 0 978 3,319 2,627 5,000 1,967 5,000 0 110-2162-414001 RETIREMENT 0 0 0 2,527 4,478 7,123 6,722 2,673 6,722 0 110-2162-414002 HEALTH INSURANCE 0 0 0 4,545 12,119 12,569 9,299 3,863 9,299 0 110-2162-414003 WORKERS COMPENSATION INS 0 0 0 2,788 4,709 6,764 8,880 3,884 8,880 0 110-2162-414004 SOCIAL SECURITY/MEDICARE 0 0 0 568 1,051 1,005 1,428 581 1,428 0 110-2162-414005 LONG TERM DISABILITY INS. 0 0 0 147 207 266 258 90 258 0 110-2162-414006 STATE UNEMPLOYMENT 0 0 0 244 402 496 612 281 612 0 110-2162-414007 DEFERED COMPENSATION 0 0 0 0 0 0 102 20 102 0 110-2162-414008 LIFE INSURANCE 0 0 0 22 46 60 58 23 58 0 * SALARIES & BENEFITS 0 0 0 49,959 97,455 103,192 123,735 53,366 123,735 0
OPERATIONS & MAINTENANCE
110-2162-416002 TRAINING 0 0 0 0 373 50 1,000 0 1,000 0 110-2162-425003 CONTRACT SERVICES 0 0 0 2,696 11,858 13,898 10,700 9,235 10,700 0 110-2162-425019 BANK/CC SERVICE CHARGES 0 0 0 82 559 863 600 303 600 0 110-2162-427001 OFFICE SUPPLIES 0 0 0 211 521 0 1,287 0 1,287 0 110-2162-427006 GENERAL SUPPLIES 0 0 0 2,753 4,694 0 6,082 53 6,082 0 110-2162-427022 FUEL & OIL 0 0 0 462 1,340 2,234 4,000 400 4,000 0 * OPERATIONS & MAINTENANCE 0 0 0 6,204 19,345 17,045 23,669 9,991 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 2,450 4,900 0 * INTER DEPARTMENTAL CHARGES 0 0 0 1,854 1,681 4,900 4,900 2,450 4,900 0 TOTAL 0 0 0 58,017 118,481 125,137 152,304 65,807 152,304 0 Financing Sources
Account # Account/Description
ESCALON ANIMAL SERVICES 0 0 0 98,230 147,436 155,698 151,000 76,812 151,000 TOTAL 0 0 0 98,230 147,436 155,698 151,000 76,812 151,000 54 28
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
CROSSING GUARDS Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2180-410005 PART TIME 8,818 0 5,595 5,154 4,170 5,338 9,817 2,442 9,817 0 110-2180-414003 WORKERS COMPENSATION INS 714 0 453 417 338 432 933 198 933 0 110-2180-414004 SOCIAL SECURITY/MEDICARE 675 0 428 394 319 408 881 187 881 0 110-2180-414006 STATE UNEMPLOYMENT 547 0 296 214 147 215 369 112 369 0 * SALARIES & BENEFITS 10,754 0 6,772 6,179 4,974 6,393 12,000 2,939 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 6,393 12,000 2,939 12,000 0 Financing Sources
Account # Account/Description
SCHOOL SHARE CROSSING GUARDS 12,000 0 6,800 6,180 4,974 6,393 12,000 0 12,000 TOTAL 12,000 0 6,800 6,180 4,974 6,393 12,000 0 12,000
55 29
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
FIRE DEPARTMENT Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-2210-410008 RETIREES (INS REIMB) 14,400 14,400 14,400 14,400 14,400 14,400 14,400 7,200 14,400 0 110-2210-414001 RETIREMENT 510,035 581,077 671,952 769,952 828,273 698,577 765,260 382,630 765,260 0 110-2210-414004 SOCIAL SECURITY/MEDICARE 261 0 0 0 0 0 0 0 0 0 * SALARIES & BENEFITS 524,696 595,477 686,352 784,352 842,673 712,977 779,660 389,830 779,660 0
OPERATIONS & MAINTENANCE
110-2210-424001 BUILDINGS MAINTENANCE 0 4,890 400 374 0 0 2,000 0 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 96,570 109,553 118,586 118,747 59,374 118,747 0 110-2210-425010 WEED ABATEMENT 6,611 5,472 5,472 4,714 7,060 3,940 8,000 1,820 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 4,398,936 2,199,468 4,398,936 0 * OPERATIONS & MAINTENANCE 2,729,159 2,888,328 2,988,506 3,620,045 3,672,123 4,149,769 4,527,683 2,260,662 4,527,683 0
CAPITAL OUTLAY
110-2210-441012 EQUIPMENT REPLACEMENT PROGRAM 100,000 100,000 100,000 100,000 100,000 100,000 100,000 50,000 100,000 0 * CAPITAL OUTLAY 100,000 100,000 100,000 100,000 100,000 100,000 100,000 50,000 100,000 0 TOTAL 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,962,746 5,407,343 2,700,492 5,407,343 0 Financing Sources
Account # Account/Description
SAFETY SALES TAX (PROP 172) 100,000 80,000 80,000 80,000 80,000 230,000 150,000 65,000 180,000 FIRE SERVICES CFD 2003-1 280,000 300,000 260,000 280,000 310,000 310,000 345,000 172,500 345,000 PUBLIC SAFETY CFD 2007-1 120,000 135,000 120,000 150,000 190,000 200,000 200,000 100,000 200,000 MEASURE H 629,279 685,379 1,119,019 1,209,957 1,010,814 944,273 965,207 965,207 965,207 OTHER REVENUES 2,224,576 2,383,426 2,195,839 2,784,440 3,023,982 3,278,473 3,747,136 1,397,785 3,717,136 TOTAL 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,962,746 5,407,343 2,700,492 5,407,343 56 30
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
GARAGE Adopted 2025-26 Proposed
(This division is trasfered to Fund 570) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual 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
57 31
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
STREET MAINTENANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-4140-410000 SALARIES 69,753 90,069 96,335 69,387 84,684 91,346 187,337 57,211 187,337 0 110-4140-410005 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 2,744 727 5,000 502 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 9,398 17,614 6,712 17,614 0 110-4140-414002 HEALTH INSURANCE 20,056 24,415 23,366 16,321 20,127 19,962 43,968 10,418 43,968 0 110-4140-414003 WORKERS COMPENSATION INS 8,593 10,471 12,250 9,242 11,856 10,331 22,810 7,064 22,810 0 110-4140-414004 SOCIAL SECURITY/MEDICARE 1,619 1,273 1,374 991 1,224 1,250 3,224 811 3,224 0 110-4140-414005 LONG TERM DISABILITY INS. 36 22 32 20 46 67 120 39 120 0 110-4140-414006 STATE UNEMPLOYMENT 2,276 765 668 531 638 513 1,369 32 1,369 0 110-4140-414007 DEFERED COMPENSATION 0 0 0 0 0 0 493 221 493 0 110-4140-414008 LIFE INSURANCE 116 137 136 85 101 96 199 61 199 0 * SALARIES & BENEFITS 116,315 140,178 149,531 122,754 130,793 133,690 282,134 83,071 282,134 0
OPERATIONS & MAINTENANCE
110-4140-416002 TRAINING 0 0 0 0 0 225 1,000 0 1,000 0
110-4140-425003 CONTRACT SERVICES 37,927 409 16,104 13,109 47,766 5,999 35,000 4,865 35,000 0 110-4140-425016 UNIFORM/LAUNDRY SERVICE 2,531 1,715 2,168 3,948 5,601 13,926 9,500 6,177 9,500 0 110-4140-427006 GENERAL SUPPLIES 107,131 116,302 124,485 119,457 99,058 105,796 165,000 29,260 165,000 0 110-4140-427009 WEED ABATEMENT 7,821 4,176 4,176 4,288 4,512 4,512 7,000 1,731 7,000 0 110-4140-427022 FUEL & OIL 6,263 5,018 5,698 7,729 6,064 4,040 10,000 2,125 10,000 0 * OPERATIONS & MAINTENANCE 161,673 127,620 152,631 148,531 163,001 134,498 227,500 44,158 227,500 0
CAPITAL OUTLAY
110-4140-441005 MACHINERY AND EQUIPMENT 0 78,246 1,077 0 18,846 0 39,000 6,244 39,000 0 * CAPITAL OUTLAY 0 78,246 1,077 0 18,846 0 39,000 6,244 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 12,250 24,500 0 * INTER DEPARTMENTAL CHARGES 14,209 11,839 10,273 3,838 7,479 24,500 24,500 12,250 24,500 0 TOTAL 292,197 357,883 313,512 275,123 320,119 292,688 573,134 145,723 573,134 0 Financing Sources
Account # Account/Description
SPECIAL PUBLIC WORKS SERV 5,360 425 2,346 4,216 1,000 892 500 0 500 GAS TAX 200,000 400,000 200,000 370,000 370,000 370,000 370,000 185,000 370,000 OTHER REVENUES 86,837 (42,542) 111,166 (99,093) (50,881) (78,204) 202,634 (39,277) 202,634 TOTAL 292,197 357,883 313,512 275,123 320,119 292,688 573,134 145,723 573,134 58 32
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
STREET SWEEPING Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
OPERATIONS & MAINTENANCE
110-4141-425003 CONTRACT SERVICES 61,105 74,710 92,901 91,229 90,389 93,678 105,000 39,492 105,000 0 * OPERATIONS & MAINTENANCE 61,105 74,710 92,901 91,229 90,389 93,678 105,000 39,492 105,000 0 TOTAL 61,105 74,710 92,901 91,229 90,389 93,678 105,000 39,492 105,000 0 Financing Sources
Account # Account/Description
STATE STREET SWEEPING 17,905 17,905 17,905 17,905 17,905 17,905 17,900 8,953 17,900 MASURE H 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 OTHER REVENUES 13,200 26,805 44,996 43,324 42,484 45,773 57,100 539 57,100 TOTAL 61,105 74,710 92,901 91,229 90,389 93,678 105,000 39,492 105,000 59 33
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
STREET LIGHTS/TRAFFIC SIGNALS Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
OPERATIONS & MAINTENANCE
110-4142-416002 TRAINING 0 162 0 0 0 0 600 0 600 0
110-4142-420001 ELECTRIC 164,246 156,440 175,812 210,920 233,004 210,321 185,000 107,094 185,000 0 110-4142-425003 CONTRACT SERVICES 30,670 22,171 31,185 52,448 31,885 37,408 55,000 19,007 55,000 0 110-4142-427006 GENERAL SUPPLIES 62,182 39,597 69,780 21,674 30,068 34,030 65,000 12,853 65,000 0 110-4142-427022 FUEL & OIL 3,507 3,335 4,471 5,514 4,633 6,363 6,000 5,792 6,000 0 * OPERATIONS & MAINTENANCE 260,605 221,705 281,248 290,556 299,590 288,122 311,600 144,746 311,600 0
INTER DEPARTMENTAL CHARGES
110-4142-480009 FLEET MAINTENANCE CHARGE 4,940 1,144 1,263 6,012 5,750 14,650 14,650 7,325 14,650 0 * INTER DEPARTMENTAL CHARGES 4,940 1,144 1,263 6,012 5,750 14,650 14,650 7,325 14,650 0 TOTAL 265,545 222,849 282,511 296,568 305,340 302,772 326,250 152,071 326,250 0 Financing Sources
Account # Account/Description
MASURE H 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 OTHER REVENUES 190,545 147,849 207,511 221,568 230,340 227,772 251,250 77,071 251,250 TOTAL 190,545 147,849 207,511 221,568 230,340 227,772 251,250 77,071 251,250 60 34
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
PARKS MAINTENANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
EXPENDITURES
SALARIES & BENEFITS 316,866 368,295 461,792 481,294 432,330 631,184 912,775 399,657 934,027 OPERATIONS & MAINTENANCE 153,032 169,346 193,677 188,399 196,204 213,900 220,364 133,269 220,364 CAPITAL OUTLAY 0 0 636 1,595 0 0 0 0 0
INTER DEPARTMENTAL CHARGES 12,855 (170) 14,181 11,720 11,582 42,204 42,205 21,103 42,205 TOTAL 482,753 537,471 670,286 683,008 640,116 887,288 1,175,344 554,029 1,196,596 Financing Sources
Account # Account/Description
PARKS SERVICE CHARGES 30,600 27,200 30,600 27,200 27,200 27,200 27,200 13,600 27,200 MISC. PARK RENTAL 2,045 1,434 3,850 3,020 3,701 3,241 3,000 100 3,000 OTHER REVENUES 450,108 508,837 635,836 652,788 609,215 856,847 1,145,144 540,329 1,166,396 TOTAL 482,753 537,471 670,286 683,008 640,116 1,175,344 887,288 1,196,596 554,029 61 35
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
PARKS MAINTENANCE Adopted 2025-26 Proposed
(Parks/Storm Basin Maintenance and LLMD Administration) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-7210-410000 SALARIES 135,039 144,942 158,370 173,925 200,179 359,436 480,182 222,107 497,537 17,355 110-7210-410005 SALARIES - PART-TIME 50,322 52,238 105,852 137,593 69,666 40,781 120,406 20,430 120,406 0 110-7210-410007 OVERTIME SALARIES 608 1,061 243 1,889 1,791 3,604 2,500 761 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 86,547 121,421 71,521 122,593 1,172 110-7210-414002 HEALTH INSURANCE 28,319 27,960 23,947 37,298 45,146 84,040 112,920 49,059 112,920 0 110-7210-414003 WORKERS COMPENSATION INS 20,965 21,970 26,481 32,168 26,918 47,740 64,924 30,700 67,393 2,469 110-7210-414004 SOCIAL SECURITY/MEDICARE 4,247 4,176 3,893 4,333 3,710 5,448 6,771 3,291 7,027 256 110-7210-414005 LONG TERM DISABILITY INS. 0 0 0 175 307 445 478 194 478 0 110-7210-414006 STATE UNEMPLOYMENT 2,862 2,328 3,474 1,870 896 2,421 2,672 49 2,672 0 110-7210-414007 DEFERRED COMPENSATION 0 0 0 0 0 321 0 1,315 0 0 110-7210-414008 LIFE INSURANCE 126 238 231 266 271 401 501 230 501 0 * SALARIES & BENEFITS 316,866 368,295 461,792 481,294 432,330 631,184 912,775 399,657 934,027 21,252
OPERATIONS & MAINTENANCE
110-7210-416002 TRAINING 100 115 856 150 469 852 2,300 825 2,300 0 110-7210-416005 MEMBERSHIPS 215 220 0 465 256 0 300 0 300 0 110-7210-420001 ELECTRIC 22,652 27,025 32,120 46,781 39,330 51,360 32,500 26,318 32,500 0 110-7210-420004 CELL PHONES 1,317 1,332 1,962 2,351 3,776 3,596 4,500 1,779 4,500 0 110-7210-424002 EQUIPMENT MAINTENANCE 0 0 0 0 5,619 2,189 3,100 262 3,100 0 110-7210-425003 CONTRACT SERVICES 47,916 58,299 62,551 52,683 65,405 69,541 75,000 30,444 71,000 (4,000) 110-7210-425015 LANDSCAPING 12,432 11,451 5,644 4,654 5,685 4,681 5,564 1,317 5,564 0 110-7210-425016 UNIFORM/LAUNDRY SERVICE 1,385 2,488 2,519 3,245 3,977 4,202 4,500 2,879 4,500 0 110-7210-427006 GENERAL SUPPLIES 46,617 50,904 64,308 51,939 45,190 53,459 58,000 43,838 62,000 4,000 110-7210-427009 WEED ABATEMENT 5,683 4,030 2,706 4,642 5,893 5,961 9,600 2,397 9,600 0 110-7210-427022 FUEL & OIL 14,715 13,482 21,011 21,489 20,604 18,059 25,000 23,210 25,000 0 * OPERATIONS & MAINTENANCE 153,032 169,346 193,677 188,399 196,204 213,900 220,364 133,269 220,364 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 1,500 750 1,500 0 110-7210-480009 FLEET MAINTENANCE CHARGE 23,250 10,225 23,076 20,615 20,477 51,099 51,100 25,550 51,100 0 110-7210-480008 LLMD REIMBURSEMENT (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (5,197) (10,395) 0 * INTER DEPARTMENTAL CHARGES 12,855 (170) 14,181 11,720 11,582 42,204 42,205 21,103 42,205 0 TOTAL 482,753 537,471 670,286 683,008 640,116 887,288 1,175,344 554,029 1,196,596 21,252 62 36
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
FACILITY MAINTENANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
110-7413-410000 SALARIES 42,697 43,909 60,326 94,513 101,576 142,271 147,500 70,262 152,470 4,970 110-7413-410005 PART TIME 52,344 58,661 55,143 32,245 36,955 37,743 20,000 7,722 20,000 0 110-7413-410007 OVERTIME SALARIES 5,788 5,007 1,177 3,827 3,123 4,000 4,000 5,996 4,000 0 110-7413-414001 RETIREMENT 6,092 5,903 6,323 9,370 8,553 12,068 11,552 5,127 11,552 0 110-7413-414002 HEALTH INSURANCE 13,163 24,028 27,501 29,891 30,816 27,556 20,921 7,827 20,921 0 110-7413-414003 WORKERS COMPENSATION INS 10,099 10,359 11,490 12,724 14,051 19,349 19,140 10,422 19,754 614 110-7413-414004 SOCIAL SECURITY/MEDICARE 1,215 1,481 1,601 1,749 1,963 2,584 3,287 1,189 3,097 (190) 110-7413-414005 LONG TERM DISABILITY INS. 0 0 0 0 0 276 382 194 382 0 110-7413-414006 STATE UNEMPLOYMENT 1,170 1,138 962 786 969 1,127 1,707 355 1,385 (322) 110-7413-414007 DEFERRED COMPENSATION 0 0 0 0 0 105 0 439 0 0 110-7413-414008 LIFE INSURANCE 63 63 77 107 113 199 216 104 216 0 * SALARIES & BENEFITS 132,631 150,549 164,600 185,212 198,119 247,278 228,705 109,637 233,777 5,072
OPERATIONS & MAINTENANCE
110-7413-416002 TRAINING 0 0 0 0 0 19 300 0 300 0
110-7413-420004 CELL PHONE 1,875 1,858 1,592 1,339 1,836 1,938 2,000 964 2,000 0 110-7413-424001 BUILDINGS MAINTENANCE 4,442 11,613 13,741 12,439 5,722 6,602 10,500 2,704 10,500 0 110-7413-424002 EQUIPMENT MAINTENANCE 8,040 3,991 3,341 6,966 1,559 4,997 5,000 0 5,000 0 110-7413-425003 CONTRACT SERVICES 7,317 13,704 13,631 6,460 7,207 7,946 8,500 1,845 8,500 0 110-7413-425015 LANDSCAPING 0 0 3,000 3,150 3,610 3,887 5,500 2,000 5,500 0 110-7413-425016 UNIFORM/LAUNDRY SERVICE 1,158 708 1,057 599 491 425 500 0 500 0 110-7413-427002 JANITORIAL SUPPLIES 4,520 3,487 3,323 7,607 5,191 3,652 5,800 2,207 5,800 0 110-7413-427006 GENERAL SUPPLIES 5,931 9,197 13,391 5,199 4,321 5,459 5,000 1,377 5,000 0 110-7413-427022 FUEL & OIL 1,887 1,974 2,728 2,827 2,648 3,338 3,000 1,551 3,000 0 * OPERATIONS & MAINTENANCE 35,170 46,532 55,804 46,586 32,585 38,263 46,100 12,648 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) (77,178) (154,355) 0 110-7413-480009 FLEET MAINTENANCE CHARGE 1,016 238 1,323 1,050 3,329 3,650 3,650 1,825 3,650 0 * INTER DEPARTMENTAL CHARGE (118,479) (114,316) (133,132) (153,305) (151,026) (150,705) (150,705) (75,353) (150,705) 0 TOTAL 49,322 82,765 87,272 78,493 79,678 134,836 124,100 46,932 129,172 5,072 Financing Sources
Account # Account/Description
OTHER REVENUES 49,322 82,765 87,272 78,493 79,678 134,836 124,100 46,932 129,172 TOTAL 49,322 82,765 87,272 78,493 79,678 134,836 124,100 46,932 129,172 63 37
2/18/2026
GENERAL FUND (110)
2025-26 2025-26
INTERFUND TRANSFERS OUT Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 110-9999-499117 FACILITIES 74,094 131,599 118,738 104,408 111,347 145,560 152,172 73,059 152,991 819 110-9999-499118 RECREATION 175,397 59,874 226,047 251,183 272,718 253,317 254,720 134,894 270,042 15,322 110-9999-499119 ENGINEERING/PW ADMIN 131,270 36,999 137,430 133,330 149,050 128,522 158,122 78,588 160,547 2,425 110-9999-499120 DEVELOPMENT SERVICES 313,946 10,051 285,824 119,821 66,321 265,100 261,529 162,725 280,850 19,321 110-9999-499225 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 0 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 0 150,000 200,000 0 0 0 0 110-9999-499515 RISK MANAGEMENT FUND 0 0 0 0 0 100,000 0 0 0 0 110-9999-499520 EMPLOYEE LIABILITY FUND (OPEB) 250,000 50,000 0 0 0 250,000 0 0 0 0 110-9999-499525 INFORMATION TECHNOLOGY FUND 0 200,000 50,000 0 0 0 0 0 0 0 110-9999-499530 VEHICLE REPLACEMENT 0 0 0 0 150,000 100,000 0 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 0 470,000 0 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 0 100,000 250,000 0 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 50,000 0 0 0 0 110-9999-499745 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 2,312,499 876,543 499,266 914,430 37,887 13,585,745 14,976,625 15,950,360 16,688,816 18,219,698 18,365,834 18,659,677 8,974,396 18,740,115 80,438 64 38
2/18/2026
CANNABIS FUND(114)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
114-1910-351100 INVESTMENT EARNINGS 6,116 6,993 6,920 9,215 11,494 14,701 3,000 8,756 3,000 0 114-1910-374200 CANNABIS REVENUE 360,000 360,000 586,432 265,628 285,032 330,747 260,000 135,205 260,000 0 TOTAL REVENUES 366,116 366,993 593,352 274,843 296,526 345,448 263,000 143,961 263,000 0
EXPENDITURES
SALARIES & BENEFITS
114-2140-410000 SALARIES 42,083 65,246 181,587 188,022 183,263 194,253 166,765 90,169 173,144 6,379 114-2140-414001 RETIREMENT 6,752 12,467 16,693 27,180 28,270 32,001 33,674 16,833 34,486 812 114-2140-414002 HEALTH INSURANCE 5,503 9,268 15,935 18,853 8,024 18,458 27,535 7,000 25,254 (2,281) 114-2140-414003 WORKERS COMPENSATION INS 5,104 7,559 34,502 19,753 17,381 19,987 19,835 13,507 20,985 1,150 114-2140-414004 SOCIAL SECURITY/MEDICARE 565 914 806 809 811 877 2,069 1,459 2,189 120 114-2140-414005 LONG TERM DISABILITY INS. 286 371 156 158 133 194 441 85 428 (13) 114-2140-414006 STATE UNEMPLOYMENT 447 211 199 163 97 140 449 0 432 (17) 114-2140-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 61 498 498 114-2140-414008 LIFE INSURANCE 29 100 31 99 75 75 129 47 129 0 * SALARIES & BENEFITS 60,769 96,136 249,909 255,037 238,054 265,985 250,897 129,161 257,545 6,648
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 0 10,000 0 10,000 0 13,107 0 6,688 2,229 0 0 10,000 0 10,000 0
INTERFUND TRANSFERS
114-2140-499110 TRANSFERS OUT 0 360,000 100,000 100,000 100,000 100,000 175,000 87,500 175,000 0 0 360,000 100,000 100,000 100,000 100,000 175,000 87,500 175,000 0 TOTAL EXPENDITURES 73,876 456,136 356,597 357,266 338,054 365,985 435,897 216,661 442,545 6,648 REVENUES OVER (UNDER) EXPENDITURES 292,240 (89,143) 236,755 (82,423) (41,528) (20,537) (172,897) (72,700) (179,545) (6,648) FUND BALANCE - BEGINNING 261,911 554,151 465,008 701,763 619,340 577,812 577,812 577,812 557,275 FUND BALANCE - ENDING 554,151 465,008 701,763 619,340 577,812 557,275 404,915 505,112 377,730 65 39
2/18/2026
MEASURE H FUND(115)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
115-1910-320100 SALES & USE TAX 2,164,646 2,497,078 2,816,001 2,830,474 2,730,902 2,765,006 2,754,000 1,474,225 2,754,000 0 115-1910-351100 INVESTMENT EARNINGS 2,122 1,721 1,777 2,673 356 692 1,200 1,849 1,200 0 TOTAL REVENUES 2,166,768 2,498,799 2,817,778 2,833,147 2,731,258 2,765,698 2,755,200 1,476,074 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 2,844,698 1,375,089 2,844,698 0 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,844,698 1,375,089 2,844,698 0 TOTAL EXPENDITURES 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,844,698 1,375,089 2,844,698 0 REVENUES OVER (UNDER) EXPENDITURES 201,983 382,031 132,258 (597,910) (131,947) 89,498 (89,498) 100,985 (89,498) 0 FUND BALANCE - BEGINNING 13,585 215,568 597,599 729,857 131,947 0 89,498 89,498 89,498 FUND BALANCE - ENDING 215,568 597,599 729,857 131,947 0 89,498 0 190,483 0 66 40
2/18/2026
FACILITIES FUND (117)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 117-7430 SWIMMING POOL (40,587) (34,844) (32,675) (52,147) (69,446) (51,728) (62,375) (26,031) (62,375) 0 117-7440 SENIOR CENTER OPERATIONS (19,323) (23,615) (38,097) (35,497) (31,077) (38,747) (44,050) (8,212) (44,050) 0 117-7460 COMMUNITY CENTER (8,213) (72,682) (44,010) (12,184) (11,612) (41,955) (38,247) (22,495) (39,066) 819 117-7470 ANNEX/YOUTH BUILDING/CHURCH (5,971) (458) (3,956) (4,580) (5,406) (6,936) (7,500) 2,863 (7,500) 0 NET (74,094) (131,599) (118,738) (104,408) (117,541) (139,366) (152,172) (53,875) (152,991) 819 GENERAL FUND SUBSIDY 74,094 131,599 118,738 104,408 111,347 145,560 152,172 73,059 152,991 (819) NET 0 0 0 0 (6,194) 6,194 0 19,184 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 (6,194) 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 (6,194) 0 0 19,184 0 0
Financing Sources
MEASURE H 8,213 72,682 19,989 12,184 11,612 41,955 30,994 38,247 OTHER REVENUES 65,881 58,917 98,749 92,224 99,735 103,605 121,178 114,744 TOTAL 74,094 131,599 118,738 104,408 111,347 145,560 152,172 152,991 67 41
2/18/2026
FACILITIES (117)
2025-26 2025-26
Adopted 2025-26 Proposed
SWIMMING POOL (7430) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
117-7430-350420 POOL RENTAL 0 0 575 0 610 1,350 1,000 2,350 1,000 0 TOTAL REVENUES 0 0 575 0 610 1,350 1,000 2,350 1,000 0
EXPENDITURES
OPERATIONS & MAINTENANCE
117-7430-420001 ELECTRIC 13,119 12,712 14,850 21,223 19,834 26,210 27,000 14,063 27,000 0 117-7430-420002 GAS 3,380 1,396 1,686 216 4,725 1,272 2,000 151 2,000 0 117-7430-424001 BUILDINGS MAINTENANCE 90 255 0 1,105 1,982 0 2,000 26 2,000 0 117-7430-424002 EQUIPMENT MAINTENANCE 6,045 2,344 862 1,808 3,734 3,579 5,000 2,296 5,000 0 117-7430-425003 CONTRACT SERVICES 750 3,571 405 8,465 7,774 1,080 4,000 540 4,000 0 117-7430-427002 JANITORIAL 0 3,107 500 0 488 0 500 14 500 0 117-7430-427006 GENERAL SUPPLIES 440 36 979 1,424 678 617 1,000 361 1,000 0 117-7430-427007 POOL SUPPLIES 15,238 5,022 12,400 16,031 27,990 18,445 18,000 9,993 18,000 0 * OPERATIONS & MAINTENANCE 39,062 28,443 31,682 50,272 67,205 51,203 59,500 27,444 59,500 0
CAPITAL OUTLAY
117-7430-441005 MACHINERY AND EQUIPMENT 0 4,876 43 0 976 0 2,000 0 2,000 0 * CAPITAL OUTLAY 0 4,876 43 0 976 0 2,000 0 2,000 0
INTER DEPARTMENTAL CHARGES
117-7430-480001 FACILITY USE CHARGE (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (2,813) (5,625) 0 117-7430-480002 ADMINISTRATIVE CHARGE 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 3,750 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 1,875 937 1,875 0 TOTAL EXPENDITURES 40,587 34,844 33,250 52,147 70,056 53,078 63,375 28,381 63,375 0 REVENUES OVER (UNDER) EXPENDITURES (40,587) (34,844) (32,675) (52,147) (69,446) (51,728) (62,375) (26,031) (62,375) 0 68 42
2/18/2026
FACILITIES (117) 2025-26 2025-26
Adopted 2025-26 Proposed
SENIOR CENTER OPERATIONS (7440) 2019-20 2020-21 2020-21 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
117-7440-350306 SENIOR CENTER RENT INCOME 10,299 13,960 7,529 6,128 3,800 1,972 2,000 850 2,000 0 TOTAL REVENUES 10,299 13,960 7,529 6,128 3,800 1,972 2,000 850 2,000 0
EXPENDITURES
SALARIES & BENEFITS
117-7440-410005 PART-TIME SALARIES 3,188 2,350 1,776 883 507 542 2,468 0 2,468 0 117-7440-414001 RETIREMENT 164 0 88 60 31 31 137 0 137 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 43 351 0 351 0 117-7440-414004 SOCIAL SECURITY/MEDICARE 46 98 28 13 7 8 36 0 36 0 117-7440-414006 STATE UNEMPLOYMENT 50 0 11 7 0 0 38 0 38 0 * SALARIES & BENEFITS 3,922 2,560 2,204 1,033 585 624 3,030 0 3,030 0
OPERATIONS & MAINTENANCE
117-7440-420001 ELECTRIC 14,400 13,957 17,999 17,924 18,413 17,987 18,000 2,736 18,000 0 117-7440-424001 BUILDINGS 602 1,064 782 98 1,957 3,821 5,000 1,080 5,000 0 117-7440-424002 EQUIPMENT 3,393 2,475 6,530 6,881 1,300 2,924 3,000 1,531 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 2,811 4,000 780 4,000 0 117-7440-425015 LANDSCAPING 7,800 7,800 20,360 14,148 12,019 16,727 16,000 4,900 16,000 0 117-7440-427002 JANITORIAL SUPPLIES 2,367 1,692 3,000 5,251 5,857 3,521 4,000 2,025 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 47,791 50,000 13,052 50,000 0
CAPITAL OUTLAY
117-7440-441004 IMPROVEMENTS TO BUILDINGS 484 0 0 0 0 284 1,000 0 1,000 0 * CAPITAL OUTLAY 484 0 0 0 0 284 1,000 0 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) (9,540) (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 5,450 10,900 0 117-7440-480006 INFORMATION TECH CHARGE 200 200 200 200 200 200 200 100 200 0 * INTER DEPARTMENTAL CHARGE (8,430) 1,110 (8,430) (7,980) (7,980) (7,980) (7,980) (3,990) (7,980) 0 TOTAL EXPENDITURES 29,622 37,575 45,626 41,625 34,877 40,719 46,050 9,062 46,050 0 REVENUES OVER (UNDER) EXPENDITURES (19,323) (23,615) (38,097) (35,497) (31,077) (38,747) (44,050) (8,212) (44,050) 0 69 43
2/18/2026
FACILITIES (117) 2025-26 2025-26
Adopted 2025-26 Proposed
COMMUNITY CENTER (7460) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
117-7460-350305 COMMUNITY CENTER RENT 88,175 6,943 52,597 77,675 80,144 64,655 85,000 40,339 85,000 0 TOTAL REVENUES 88,175 6,943 52,597 77,675 80,144 64,655 85,000 40,339 85,000 0
EXPENDITURES
SALARIES & BENEFITS
117-7460-410000 SALARIES 1,500 3,988 0 0 2,159 23,491 24,641 23,178 25,380 739 117-7460-410005 PART-TIME SALARIES 27,672 11,555 11,403 13,645 17,521 0 0 0 0 0 117-7460-410007 OVERTIME 162 200 434 1,762 1,035 3,608 3,600 5,972 3,600 0 117-7460-414001 RETIREMENT 318 854 578 1,091 1,424 2,133 2,279 1,758 2,348 69 117-7460-414002 HEALTH INSURANCE 634 2,500 1,436 210 982 5,902 3,240 4,835 3,240 0 117-7460-414003 WORKERS COMPENSATION INS 2,267 1,514 947 1,269 1,646 2,371 3,394 3,213 3,394 0 117-7460-414004 SOCIAL SECURITY/MEDICARE 1,399 151 234 221 295 365 346 406 357 11 117-7460-414006 STATE UNEMPLOYMENT 437 88 149 272 236 161 161 0 161 0 117-7460-414008 LIFE INSURANCE 0 0 0 1 3 27 26 24 26 0
* SALARIES & BENEFITS 34,389 20,850 15,181 18,471 25,301 38,058 37,687 39,386 38,506 819
OPERATIONS & MAINTENANCE
117-7460-420001 ELECTRIC 32,738 26,565 29,999 36,175 33,063 29,952 35,000 13,288 35,000 0 117-7460-420003 TELEPHONE 3,074 2,302 227 291 335 61 0 0 0 0 117-7460-420004 CELL PONE 0 0 0 297 630 1,007 1,000 502 1,000 0 117-7460-424001 BUILDING MAINTENANCE 3,257 2,660 2,582 899 2,880 3,612 6,500 481 6,500 0 117-7460-424002 EQUIPMENT MAINTENANCE 5,261 1,420 6,071 5,639 3,311 6,094 6,500 0 6,500 0 117-7460-425003 CONTRACT SERVICES 6,076 15,459 8,761 5,238 5,073 3,528 10,000 1,292 10,000 0 117-7460-425015 LANDSCAPING 6,000 6,000 28,715 12,916 13,636 17,893 18,400 4,900 18,400 0 117-7460-427002 JANITORIAL SUPPLIES 3,376 2,175 3,000 6,730 4,815 3,577 5,000 2,221 5,000 0 117-7460-427006 GENERAL SUPPLIES 1,357 1,334 911 2,043 1,552 1,668 2,000 185 2,000 0 * OPERATIONS & MAINTENANCE 61,139 57,915 80,266 70,228 65,295 67,392 84,400 22,869 84,400 0
INTER DEPARTMENTAL CHARGES
117-7460-480004 RISK MANAGEMENT CHARGE 503 503 503 503 503 503 503 251 503 0 117-7460-480005 EMPLOYEE LIABILITY CHARGE 157 157 157 157 157 157 157 78 157 0 117-7460-480006 INFORMATION TECH CHARGE 200 200 500 500 500 500 500 250 500 0 117-7460-480007 VEHICLE REPLACEMENT CHARGE 0 0 0 0 0 0 0 0 0 0 860 860 1,160 1,160 1,160 1,160 1,160 579 1,160 0
TOTAL EXPENDITURES 96,388 79,625 96,607 89,859 91,756 106,610 123,247 62,834 124,066 819 REVENUES OVER (UNDER) EXPENDITURES (8,213) (72,682) (44,010) (12,184) (11,612) (41,955) (38,247) (22,495) (39,066) (819) 70 44
2/18/2026
FACILITIES (117) 2025-26 2025-26
Adopted 2025-26 Proposed
YOUTH BUILDING (7470) 2019-20 2020-21 2021-22 2021-22 2023-24 2024-25 Final 6 Month Mid-Year Account # Acct/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
117-7470-350309 ANNEX / YOUTH BUILDINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0
OPERATIONS & MAINTENANCE
117-7470-420001 ELECTRIC 1,326 458 2,659 4,010 3,085 4,506 6,000 2,800 6,000 0 117-7470-424001 BUILDING MAINTENANCE 4,645 0 1,132 39 2,321 2,280 500 0 500 0 117-7470-425003 CONTRACT SERVICES 0 0 165 531 0 150 1,000 63 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 6,936 7,500 2,863 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 6,936 7,500 2,863 7,500 0 REVENUES OVER (UNDER) EXPENDITURES (5,971) (458) (3,956) (4,580) (5,406) (6,936) (7,500) (2,863) (7,500) 0 71 45
2/18/2026
RECREATION ACTIVITY FUND (118)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 118-7320 RECREATION PROGRAMS (46,803) (22,419) (62,157) (68,002) (76,294) (80,742) (73,387) (28,453) (80,674) 7,287 118-7330 SWIMMING PROGRAMS (51,904) (15,044) (60,374) (51,335) (48,291) (68,014) (69,336) (47,036) (69,336) 0 118-7340 SENIOR ACTIVITIES (65,839) (20,403) (75,808) (71,442) (77,640) (80,148) (80,532) (34,087) (87,716) 7,184 118-7380 SKATE PARK CONCESSION (10,851) (2,008) (2,377) 7 1,200 300 0 1,200 0 0 118-7390 TL DAVIS SPORTS COMPLEX 0 0 (25,331) (60,411) (71,693) (24,713) (31,465) (8,299) (32,316) 851 TOTAL (175,397) (59,874) (226,047) (251,183) (272,718) (253,317) (254,720) (116,675) (270,042) 15,322 GENERAL FUND SUBSIDY 175,397 59,874 226,047 251,183 272,718 253,317 254,720 134,894 270,042 15,322 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
Financing Sources
MEASURE H 69,793 39,137 30,000 36,195 61,621 30,000 58,034 58,034 58,034 OTHER REVENUES 105,604 20,737 196,047 214,988 211,097 223,317 196,686 76,860 212,008 TOTAL 175,397 59,874 226,047 251,183 272,718 253,317 254,720 134,894 270,042 72 46
2/18/2026
RECREATION ACTIVITY FUND (118)
2025-26 2025-26
Adopted 2025-26 Proposed
RECREATION PROGRAMS ADMIN. (7320) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual 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 7,720 7,000 3,558 7,000 0 TOTAL REVENUES 0 31,513 250 0 5,650 7,720 7,000 3,558 7,000 0
EXPENDITURES
SALARIES & BENEFITS
118-7320-410000 SALARIES 29,996 36,031 41,968 46,552 53,890 48,691 32,471 16,471 36,664 4,193 118-7320-410005 PART-TIME SALARIES 0 0 0 0 1,544 0 9,353 11,765 2,252 2,412 118-7320-410007 OVERTIME SALARIES 0 0 0 0 0 182 0 0 0 0 118-7320-414001 RETIREMENT 1,744 1,975 2,337 3,222 3,030 3,136 2,110 1,130 2,383 273 118-7320-414002 HEALTH INSURANCE 5,926 6,129 5,949 5,903 6,480 6,854 6,249 2,884 6,249 0 118-7320-414003 WORKERS COMPENSATION INS 1,210 1,447 1,688 1,749 1,915 1,968 1,729 666 2,003 274 118-7320-414004 SOCIAL SECURITY/MEDICARE 418 543 668 689 750 804 597 309 691 94 118-7320-414005 LONG TERM DISABILITY INS. 0 35 158 101 154 131 0 0 0 0 118-7320-414006 STATE UNEMPLOYMENT 217 200 161 130 112 393 290 38 290 0 118-7320-414007 DEFERED COMPENSATION 0 0 0 0 478 483 325 158 366 41 118-7320-414008 LIFE INSURANCE 31 48 99 88 87 68 26 12 26 0 * SALARIES & BENEFITS 39,542 46,408 53,028 58,434 66,896 64,254 53,150 23,920 60,437 #REF! 7,287
OPERATIONS & MAINTENANCE
118-7320-416005 MEMBERSHIPS 260 60 230 415 415 245 500 471 500 0 118-7320-420004 CELL PHONES 788 431 289 481 268 273 800 126 800 0 118-7320-425003 CONTRACT SERVICES 502 735 0 2,084 695 7,985 8,150 1,200 8,150 0 118-7320-425012 SOFTWARE 0 0 0 0 0 4,800 5,600 558 5,600 0 118-7320-425019 BANK/CC SERVICE CHARGES 1,238 1,342 1,743 1,922 2,423 2,780 2,000 537 2,000 0 118-7320-427001 OFFICE SUPPLIES 113 258 550 529 276 584 650 650 0 0 118-7320-427006 GENERAL SUPPLIES 1,004 621 1,726 1,593 5,460 2,576 4,000 2,825 4,000 0 118-7320-427022 FUEL & OIL 103 0 207 0 713 0 800 239 800 0 118-7320-429000 POSTAGE 88 0 12 46 88 500 15 500 16 0
* OPERATIONS & MAINTENANCE 3,322 3,486 5,492 5,681 11,014 19,971 23,000 5,972 23,000 0
INTER DEPARTMENTAL CHARGES
118-7320-480004 RISK MANAGEMENT CHARGE 3,887 3,887 3,887 3,887 3,887 3,887 3,887 1,944 3,887 0 118-7320-480002 FACILITY ADMIN CHARGE 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 0 147 350 350 175 350 0 * INTER DEPARTMENTAL CHARGE 3,939 4,038 3,887 3,887 4,034 4,237 4,237 2,119 4,237 0 TOTAL EXPENDITURES 46,803 53,932 62,407 68,002 81,944 88,462 80,387 32,011 87,674 7,287 REVENUES OVER (UNDER) EXPENDITURES (46,803) (22,419) (62,157) (68,002) (76,294) (80,742) (73,387) (28,453) (80,674) (7,287) 73 47
2/18/2026
RECREATION ACTIVITY FUND (118) 2025-26 2025-26
Adopted 2025-26 Proposed
SWIMMING PROGRAMS (7330) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
118-7330-373500 ADMISSIONS 6,896 3,515 8,014 15,782 9,268 11,810 11,000 11,000 7,611 0 118-7330-373501 CONCESSIONS 3,077 2,802 6,581 6,976 10,534 6,984 6,000 5,426 6,000 0 118-7330-373502 SWIMMING LESSONS 2,050 23,343 13,793 25,822 22,282 24,515 24,000 1,542 24,000 0 118-7330-373509 OID 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 12,023 29,660 28,388 42,066 48,598 43,309 41,000 14,579 41,000 0
EXPENDITURES
SALARIES & BENEFITS
118-7330-410000 SALARIES 0 0 0 1,171 5,512 2,878 0 0 0 0 118-7330-410005 PART-TIME SALARIES 45,977 28,920 65,689 68,054 64,771 79,050 80,000 47,488 80,000 0 118-7330-410013 CONTRACT EMPL. SALARIES 0 0 0 0 0 0 0 0 0 0 118-7330-414001 RETIREMENT 0 0 0 89 340 172 200 0 200 0 118-7330-414002 HEALTH INSURANCE 0 0 0 271 1,285 595 600 0 600 0 118-7330-414003 WORKERS COMPENSATION INS 3,963 1,280 2,825 4,021 4,613 5,878 6,000 3,741 6,000 0 118-7330-414004 SOCIAL SECURITY/MEDICARE 3,482 2,212 5,025 5,209 5,033 6,088 6,100 3,612 6,100 0 118-7330-414006 STATE UNEMPLOYMENT 2,816 1,648 3,431 2,859 2,275 2,998 3,000 2,172 3,000 0 118-7330-414007 DEFERED COMPENSATION 0 0 0 0 54 26 0 0 0 0 118-7330-414008 LIFE INSURANCE 0 0 0 1 5 2 11 0 11 0
* SALARIES & BENEFITS 56,238 34,060 76,970 81,675 83,888 97,687 95,911 57,013 95,911 0
OPERATIONS & MAINTENANCE
118-7330-416002 TRAINING 20 995 121 0 1,615 1,005 1,000 0 1,000 0 118-7330-420003 TELEPHONE 162 188 172 199 219 216 300 156 300 0 118-7330-427006 GENERAL SUPPLIES 835 1,595 2,979 2,007 992 2,554 3,000 0 3,000 0 118-7330-427008 CONCESSION SUPPLIES 1,047 2,241 2,895 3,895 4,550 4,236 4,500 1,634 4,500 0 * OPERATIONS & MAINTENANCE 2,064 5,019 6,167 6,101 7,376 8,011 8,800 1,790 8,800 0
INTER DEPARTMENTAL CHARGES
118-7330-480001 FACILITY USE CHARGE 5,625 5,625 5,625 5,625 5,625 5,625 5,625 2,812 5,625 0 TOTAL EXPENDITURES 63,927 44,704 88,762 93,401 96,889 111,323 110,336 61,615 110,336 0 REVENUES OVER (UNDER) EXPENDITURES (51,904) (15,044) (60,374) (51,335) (48,291) (68,014) (69,336) (47,036) (69,336) 0 74 48
2/18/2026
RECREATION ACTIVITY FUND (118) 2025-26 2025-26
Adopted 2025-26 Proposed
SENIOR ACTIVITIES (7340) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
118-7340-373401 FEE REVENUE 8,721 1,857 7,010 11,548 15,616 12,608 10,000 5,885 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 12,608 10,000 5,885 10,000 0
EXPENDITURES
SALARIES & BENEFITS
118-7340-410000 SALARIES 29,995 33,015 41,156 40,671 47,779 48,872 32,471 16,470 36,664 4,193 118-7340-410005 PART-TIME SALARIES 0 0 0 0 0 0 9,353 3,127 11,764 2,411 118-7340-414001 RETIREMENT 1,744 1,803 2,291 3,222 3,029 3,135 2,111 1,231 2,283 172 118-7340-414002 HEALTH INSURANCE 5,925 5,676 5,857 5,902 6,480 6,853 6,249 2,884 6,249 0 118-7340-414003 WORKERS COMPENSATION INS 1,210 1,325 1,654 1,749 1,915 1,968 1,730 680 2,003 273 118-7340-414004 SOCIAL SECURITY/MEDICARE 418 500 571 604 661 686 597 280 691 94 118-7340-414005 LONG TERM DISABILITY INS. 0 23 152 100 153 131 0 0 0 0 118-7340-414006 STATE UNEMPLOYMENT 217 200 161 129 112 322 290 13 290 0 118-7340-414007 DEFERED COMPENSATION 0 0 0 0 477 482 325 157 366 41 118-7340-414008 LIFE INSURANCE 31 39 97 87 86 67 26 12 26 0 * SALARIES & BENEFITS 39,540 42,581 51,939 52,464 60,692 62,516 53,152 24,854 60,336 7,184
OPERATIONS & MAINTENANCE
118-7340-420003 TELEPHONE 680 577 297 291 519 617 700 402 700 0 118-7340-425003 CONTRACT SERVICES 13,828 938 7,031 8,576 10,791 8,963 14,000 4,022 14,000 0 118-7340-425014 NEWSLETTER 1,825 0 2,476 1,051 312 0 1,300 0 1,300 0 118-7340-427001 OFFICE SUPPLIES 434 162 868 469 355 1,065 1,000 522 1,000 0 118-7340-427006 GENERAL SUPPLIES 203 367 704 242 752 215 500 482 500 0 118-7340-427028 CLASS/ACTIVITIES COSTS 0 218 423 517 455 0 500 0 500 0 118-7340-423106 118-7340-427030 EXCURSION COSTS 0 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 16,970 2,262 11,799 11,146 13,184 10,860 18,000 5,428 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 9,540 19,080 0 118-7340-480002 FACILITY ADMIN CHARGE 0 0 0 0 0 0 0 0 0 0 118-7340-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 118-7340-480006 INFORMATION TECH CHARGE 0 0 0 300 300 300 300 150 300 0 118-7340-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 19,080 9,540 19,080 19,380 19,380 19,380 19,380 9,690 19,380 0 TOTAL EXPENDITURES 75,590 54,383 82,818 82,990 93,256 92,756 90,532 39,972 97,716 7,184 REVENUES OVER (UNDER) EXPENDITURES (65,839) (20,403) (75,808) (71,442) (77,640) (80,148) (80,532) (34,087) (87,716) (7,184) 75 49
2/18/2026
RECREATION ACTIVITY FUND (118) 2025-26 2025-26
Adopted 2025-26 Proposed
SKATE PARK CONCESSIONS (7380) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
118-7380-373501 CONCESSIONS 1,362 925 0 12 1,200 300 0 1,200 0 0 TOTAL REVENUES 1,362 925 0 12 1,200 300 0 1,200 0 0
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 1,200 300 0 1,200 0 0 76 50
2/18/2026
RECREATION ACTIVITY FUND (118) 2025-26 2025-26
Adopted 2025-26 Proposed
TL DAVIS SPORTS COMPLEX MANAGEMENT (7390)2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
118-7390-374120 MISCELLANEOUS 0 0 0 16,599 8,576 18,647 18,000 0 18,000 0 TOTAL REVENUES 0 0 0 16,599 8,576 18,647 18,000 0 18,000 0
EXPENDITURES
SALARIES & BENEFITS
118-7390-410000 SALARIES 0 0 11,515 47,134 49,611 25,903 18,940 3,127 19,637 697 118-7390-410007 OVERTIME SALARIES 0 0 0 133 624 166 0 0 0 0 118-7390-414001 RETIREMENT 0 0 638 3,483 3,087 1,555 1,231 204 1,276 45 118-7390-414002 HEALTH INSURANCE 0 0 3,121 11,534 11,675 5,387 1,296 0 1,296 0 118-7390-414003 WORKERS COMPENSATION INS 0 0 474 1,946 2,028 991 2,635 29 2,733 98 118-7390-414004 SOCIAL SECURITY/MEDICARE 0 0 164 672 714 371 269 45 280 11 118-7390-414005 LONG TERM DISABILITY INS. 0 0 0 0 0 0 95 0 95 0 118-7390-414006 STATE UNEMPLOYMENT 0 0 322 259 202 0 64 13 64 0 118-7390-414007 DEFERED COMPENSATION 0 0 0 0 487 239 0 0 0 0 118-7390-414008 LIFE INSURANCE 0 0 17 52 47 22 35 0 35 0 * SALARIES & BENEFITS 0 0 16,251 65,213 68,475 34,634 24,565 3,418 25,416 851
OPERATIONS & MAINTENANCE
118-7390-420004 CELL PHONE 0 0 0 470 502 504 1,000 251 1,000 0 118-7390-424002 EQUIPMENT MAINTENANCE 0 0 2,387 1,467 654 1,520 4,000 360 4,000 0 118-7390-425003 CONTRACT SERVICES 0 0 652 7,860 7,983 1,562 8,500 1,152 8,500 0 118-7390-427002 JANITORIAL SUPPLIES 0 0 3,000 0 538 3,087 5,400 2,118 5,400 0 118-7390-427006 GENERAL SUPPLIES 0 0 1,041 0 117 53 4,000 0 4,000 0 * OPERATIONS & MAINTENANCE 0 0 7,080 9,797 9,794 6,726 22,900 3,881 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 1,000 2,000 0 TOTAL EXPENDITURES 0 0 25,331 77,010 80,269 43,360 49,465 8,299 50,316 851 REVENUES OVER (UNDER) EXPENDITURES 0 0 (25,331) (60,411) (71,693) (24,713) (31,465) (8,299) (32,316) (851) 77 51
2/18/2026
ENGINEERING & PW - ADMINISTRATION FUND (119)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES - ENGINEERING
119-4110-330800 ENCROACHMENT PERMIT 49,350 113,408 37,731 26,742 20,216 32,915 25,000 42,500 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 4,688 5,000 2,459 5,000 0 119-4110-372700 DEVELOPMENT SERVICE CHARG 0 0 0 0 0 0 2,500 0 2,500 0 119-4110-374120 MISCELLANEOUS 0 2,970 0 0 0 7,100 3,000 32 3,000 0 TOTAL REVENUES 54,182 126,767 41,907 39,232 23,889 44,703 35,500 44,991 35,500 0
EXPENDITURES
119-4110 PUBLIC WORKS ADMIN/ENGINEERING 185,452 163,766 179,337 172,562 172,939 173,225 193,622 87,893 196,047 2,425 REVENUES OVER (UNDER) EXPENDITURES (131,270) (36,999) (137,430) (133,330) (149,050) (128,522) (158,122) (42,902) (160,547) (2,425) 119-4110-399110 GENERAL FUND SUBSIDY 131,270 36,999 137,430 133,330 149,050 128,522 158,122 78,588 160,547 2,425 NET 0 0 0 0 0 0 0 35,686 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 0 35,686 0
78 52
2/18/2026
ENGINEERING & PW - ADMINISTRATION FUND (119) 2025-26 2025-26 Adopted 2025-26 Proposed
P.W. ADMIN/ENGINEERING 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
119-4110-410000 SALARIES 62,179 67,244 67,647 70,229 68,532 65,031 73,578 35,631 75,719 2,141 119-4110-410007 OVERTIME SALARIES 825 608 1,275 83 0 0 1,500 46 1,500 0 119-4110-414001 RETIREMENT 13,809 17,772 19,850 21,873 19,851 18,385 25,488 15,309 25,627 139 119-4110-414002 HEALTH INSURANCE 6,781 6,493 6,521 7,644 8,405 7,092 8,281 3,747 8,281 0 119-4110-414003 WORKERS COMPENSATION INS 6,243 5,596 2,741 2,913 4,772 3,798 3,907 1,792 4,022 115 119-4110-414004 SOCIAL SECURITY/MEDICARE 864 959 972 984 959 905 1,020 496 1,050 30 119-4110-414005 LONG TERM DISABILITY INS. 189 61 78 50 77 173 195 72 195 0 119-4110-414006 STATE UNEMPLOYMENT 239 219 177 143 123 177 177 0 177 0 119-4110-414007 DEFERED COMPENSATION 0 0 0 0 195 108 0 0 0 0 119-4110-414008 LIFE INSURANCE 190 191 191 87 137 154 199 68 199 0 * SALARIES & BENEFITS 91,319 99,143 99,452 104,006 103,051 95,823 114,345 57,161 116,770 #REF! 2,425
OPERATIONS & MAINTENANCE
119-4110-416002 TRAINING 2,886 0 0 322 0 475 1,800 431 1,800 0 119-4110-416005 MEMBERSHIPS 200 200 245 100 0 117 200 0 200 0 119-4110-420001 ELECTRIC 6,474 7,341 8,037 7,315 7,000 7,203 7,000 2,095 7,000 0 119-4110-420002 GAS 354 572 898 696 590 600 1,000 306 1,000 0 119-4110-420004 CELL PHONES 687 974 992 1,001 812 880 750 479 750 0 119-4110-423000 LEASES 1,924 2,505 2,595 2,352 2,371 3,276 5,000 1,684 5,000 0 119-4110-424001 BUILDINGS MAINTENANCE 1,268 0 0 551 535 45 1,000 0 1,000 0 119-4110-425003 CONTRACT SERVICES 49,647 22,271 38,868 27,889 32,410 35,532 31,375 9,235 31,375 0 119-4110-427001 OFFICE SUPPLIES 956 7,221 972 1,618 1,174 951 2,400 2,320 2,400 0 119-4110-427006 GENERAL SUPPLIES 8,653 743 1,920 1,322 502 712 745 405 745 0 119-4110-427022 FUEL & OIL 1,117 1,290 1,516 1,943 1,820 471 680 302 680 0 119-4110-429000 POSTAGE 961 764 1,409 461 184 313 500 61 500 0 * OPERATIONS & MAINTENANCE 75,127 43,881 57,452 45,570 47,398 50,575 52,450 17,318 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 4,500 9,000 0 119-4110-480004 RISK MANAGEMENT CHARGE 5,927 5,927 5,927 5,927 5,927 5,927 5,927 2,964 5,927 0 119-4110-480006 INFORMATION TECH CHARGE 5,000 5,000 7,000 7,000 7,000 7,000 7,000 3,500 7,000 0 119-4110-480009 FLEET MAINTENANCE CHARGE 359 2,095 1,006 1,059 563 4,900 4,900 2,450 4,900 0 * INTER DEPARTMENTAL CHARGES 19,006 20,742 22,433 22,986 22,490 26,827 26,827 13,414 26,827 0 TOTAL 185,452 163,766 179,337 172,562 172,939 173,225 193,622 87,893 196,047 2,425 79 53
2/18/2026
DEVELOPMENT SERVICES FUND (120)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Adopted 2025-26 Proposed
COMMUNITY DEVELOPMENT 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 120-3110-330300 CONSTRUCTION PERMITS 180,590 425,416 282,250 397,979 407,224 302,386 280,000 100,283 280,000 0 120-3110-330400 HOME OCCUPATION PERMIT 6,365 6,745 6,175 4,750 4,655 5,700 6,000 2,720 6,000 0 120-3110-330600 SIGN PERMIT FEE 2,590 1,959 1,845 1,080 2,422 1,880 1,500 792 1,500 0 120-1910-351100 INVESTMENT EARNINGS 6,467 5,276 3,729 7,827 10,976 10,951 5,000 4,724 5,000 0 120-1910-351101 UNREALIZED GAIN (LOSSES) 1,825 2,052 (28,430) (11,690) 13,415 19,789 1,000 0 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 0 28,020 0 28,020 0 120-3110-371420 ELECTRONIC RECORDS FEE 1,078 1,512 2,394 858 501 264 1,000 28 1,000 0 120-3110-372300 SALE MAPS, PUBLICATIONS 7 125 0 4,085 4,067 3,754 1,000 408 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 6,010 0 0 0 0 120-3110-372625 CODE ENFORCEMENT 5,715 26,487 2,666 7,734 44,884 2,669 0 0 0 0 120-3110-372800 PLANNING & ZONING FEES 39,958 61,880 68,380 24,265 6,335 10,415 26,000 20,105 26,000 0 120-3110-372810 PLAN AND ENERGY CHECK FEE 61,120 102,200 104,014 107,728 116,761 55,822 100,000 13,247 100,000 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 13,042 8,000 1,726 8,000 0 120-3110-375110 FIRE PLAN CHECK 6,323 7,244 8,864 4,776 1,798 3,273 5,600 1,075 5,600 0 120-3110-375120 FIRE FLOW 0 0 0 426 710 284 1,000 852 1,000 0 TOTAL REVENUES 326,880 670,248 466,633 560,422 631,261 436,239 464,120 145,960 464,120 0
COMMUNITY DEVELOPMENT
PLANNING 288,436 284,210 304,853 271,368 285,633 328,416 327,217 183,448 331,846 4,629 CODE ENFORCEMENT 0 0 60,816 69,169 84,445 75,513 0 0 0 0 BUILDING INSPECTION 352,390 396,089 386,788 339,705 327,504 297,410 398,432 159,631 413,124 14,692 640,826 680,299 752,457 680,243 697,582 701,339 725,649 343,079 744,970 19,321
REVENUES OVER (UNDER) EXPENDITURES
(313,946) (10,051) (285,824) (119,821) (66,321) (265,100) (261,529) (197,119) (280,850) (19,321)
GENERAL FUND SUBSIDY
313,946 10,051 285,824 119,821 66,321 265,100 261,529 162,725 280,850 19,321 NET
0 0 0 0 0 0 0 (34,394) 0 0
FUND BALANCE - BEGINNING
0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING
0 0 0 0 0 0 0 (34,394) 0
80 54
2/18/2026
DEVELOPMENT SERVICES FUND (120) 2025-26 2025-26
Adopted 2025-26 Proposed
PLANNING (3110) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
120-3110-410000 SALARIES 86,884 93,061 78,949 87,692 74,053 102,580 104,071 51,277 105,525 1,454 120-3110-410013 CONTRACT EMPLOYEE SALARY 67,770 61,074 91,643 61,824 80,178 78,222 75,000 41,848 78,000 3,000 120-3110-414001 RETIREMENT 25,264 32,568 36,690 39,931 37,624 36,833 50,872 31,003 50,966 94 120-3110-414002 HEALTH INSURANCE 8,632 8,373 7,061 10,510 12,831 11,806 10,424 4,811 10,424 0 120-3110-414003 WORKERS COMPENSATION INS 7,113 6,441 3,120 3,474 2,805 4,022 4,214 1,990 4,274 60 120-3110-414004 SOCIAL SECURITY/MEDICARE 1,175 1,302 1,136 1,208 994 1,415 1,455 714 1,476 21 120-3110-414005 LONG TERM DISABILITY INS. 518 186 148 122 230 395 434 169 434 0 120-3110-414006 STATE UNEMPLOYMENT 311 275 233 501 168 242 241 0 241 0 120-3110-414007 DEFERED COMPENSATION 0 0 0 0 267 537 556 268 556 0 120-3110-414008 LIFE INSURANCE 281 272 241 165 208 231 230 102 230 0 * SALARIES & BENEFITS 197,948 203,552 219,221 205,427 209,358 236,283 247,497 132,182 252,126 4,629
OPERATIONS & MAINTENANCE
120-3110-415000 LIABILITY INSURANCE 12,137 16,394 23,756 17,952 26,225 21,943 23,000 20,387 23,000 0 120-3110-416002 TRAINING 800 0 135 307 0 2,555 2,600 0 2,600 0 120-3110-420001 ELECTRIC 5,211 6,218 6,447 6,287 8,000 6,390 8,000 1,060 8,000 0 120-3110-420003 TELEPHONE 0 0 0 0 472 3,191 0 55 0 0
120-3110-423000 LEASES 3,418 2,505 2,595 2,352 2,371 13,705 3,000 1,684 3,000 0 120-3110-425003 CONTRACT SERVICES 41,911 26,264 18,907 6,388 6,026 149 8,640 6,484 8,640 0 120-3110-425011 ADVERTISING 298 1,621 1,685 1,904 894 16,076 1,500 315 1,500 0 120-3110-425019 BANK/CC SERVICE CHARGES 3,230 4,792 4,792 4,894 5,877 706 4,000 6,416 4,000 0 120-3110-427001 OFFICE SUPPLIES 747 407 682 0 937 561 1,400 1,304 1,400 0 120-3110-427006 GENERAL SUPPLIES 797 724 429 0 353 0 585 545 585 0 120-3110-427022 FUEL & OIL 141 287 306 447 399 102 950 27 950 0 120-3110-429000 POSTAGE 1,394 997 2,925 1,889 1,281 1,670 960 446 960 0 * OPERATIONS & MAINTENANCE 70,084 60,209 62,659 42,420 52,835 67,048 54,635 38,723 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 4,500 9,000 0 120-3110-480004 RISK MANAGEMENT CHARGE 7,385 7,385 7,385 7,385 7,385 7,385 7,385 3,693 7,385 0 120-3110-480006 INFORMATION TECH CHARGE 5,000 5,000 7,000 7,000 7,000 7,000 7,000 3,500 7,000 0 120-3110-480009 FLEET MAINTENANCE CHARGE 299 344 88 136 55 1,700 1,700 850 1,700 0 * INTER DEPARTMENTAL CHARGES 20,404 20,449 22,973 23,521 23,440 25,085 25,085 12,543 25,085 0 TOTAL 288,436 284,210 304,853 271,368 285,633 328,416 327,217 183,448 331,846 4,629 81 55
2/18/2026
DEVELOPMENT SERVICES FUND (120) 2025-26 2025-26
CODE ENFORCEMENT (3120) Adopted 2025-26 Proposed
(This division moved to 100-2150) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
120-3120-410000 SALARIES 0 0 31,324 33,504 36,973 39,748 0 0 0 0 120-3120-410007 OVERTIME SALARIES 0 0 94 573 493 588 0 0 0 0 120-3120-414001 RETIREMENT 0 0 2,386 3,184 3,398 3,662 0 0 0 0 120-3120-414002 HEALTH INSURANCE 0 0 8,238 8,680 9,290 9,836 0 0 0 0 120-3120-414003 WORKERS COMPENSATION INS 0 0 1,146 1,253 1,391 1,486 0 0 0 0 120-3120-414004 SOCIAL SECURITY/MEDICARE 0 0 395 433 480 513 0 0 0 0 120-3120-414006 STATE UNEMPLOYMENT 0 0 220 130 112 161 0 0 0 0 120-3120-414007 DEFERED COMPENSATION 0 0 0 0 370 391 0 0 0 0 120-3120-414008 LIFE INSURANCE 0 0 77 27 26 26 0 0 0 0 #REF! * SALARIES & BENEFITS 0 0 43,880 47,784 52,533 56,411 0 0 0 0
OPERATIONS & MAINTENANCE
120-3120-416002 TRAINING 0 0 67 640 2,000 1,337 0 0 0 0 120-3120-420004 CELL PHONES & PAGERS 0 0 0 0 210 252 0 0 0 0 120-3120-425003 CONTRACT SERVICES 0 0 16,869 19,608 20,162 12,505 0 0 0 0 120-3120-425012 SOFTWARE 0 0 0 0 9,352 1,882 0 0 0 0
120-3120-427006 GENERAL SUPPLIES 0 0 0 554 9 664 0 0 0 0 120-3120-427022 FUEL & OIL 0 0 0 0 0 415 0 0 0 0
120-3120-429000 POSTAGE 0 0 0 0 43 347 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 16,936 20,802 31,776 17,402 0 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 0 0 0 0 * INTER DEPARTMENTAL CHARGES 0 0 0 583 136 1,700 0 0 0 0 TOTAL 0 0 60,816 69,169 84,445 75,513 0 0 0 0
82 56
2/18/2026
DEVELOPMENT SERVICES FUND (120) 2025-26 2025-26
Adopted 2025-26 Proposed
BUILDING INSPECTIONS (3130) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
120-3130-410000 SALARIES 168,507 174,323 156,978 76,819 65,768 64,224 69,619 31,402 82,655 13,036 120-3130-410007 OVERTIME SALARIES 887 1,336 0 81 0 0 2,000 0 2,000 0 120-3130-410013 CONTRACT EMPLOYEE SALARY 0 0 0 40,240 49,084 63,369 56,000 8,013 56,000 0 120-3130-414001 RETIREMENT 43,623 57,230 67,344 64,857 60,137 55,664 79,556 49,371 80,365 809 120-3130-414002 HEALTH INSURANCE 33,292 32,766 28,503 13,770 12,960 9,471 6,480 2,991 6,480 0 120-3130-414003 WORKERS COMPENSATION INS 6,443 6,451 5,791 2,928 2,455 2,646 2,868 1,293 3,405 537 120-3130-414004 SOCIAL SECURITY/MEDICARE 2,250 2,399 2,134 1,152 936 913 990 447 1,176 186 120-3130-414006 LONG TERM DISABILITY INS. 0 0 167 29 0 322 0 0 0 0 120-3130-414006 STATE UNEMPLOYMENT 1,085 1,053 586 259 224 498 322 0 322 0 120-3130-414007 DEFERED COMPENSATION 0 0 0 0 0 0 665 299 789 124 120-3130-414008 LIFE INSURANCE 155 146 160 82 52 52 52 24 52 0 * SALARIES & BENEFITS 256,242 275,704 261,663 200,217 191,616 197,159 218,552 93,840 233,244 14,692
OPERATIONS & MAINTENANCE
120-3130-416002 TRAINING 1,656 99 800 150 250 629 1,500 0 1,500 0 120-3130-416005 MEMBERSHIPS 50 145 100 0 0 50 720 0 720 0 120-3130-420004 CELL PHONES & PAGERS 1,136 818 862 1,588 324 263 1,400 315 1,400 0 120-3130-425003 CONTRACT SERVICES 89,209 116,099 119,886 134,718 110,652 89,750 149,000 51,864 149,000 0 120-3130-425012 SOFTWARE 0 0 0 0 24,184 7,492 21,510 12,369 21,510 0 120-3130-425016 UNIFORM/LAUNDRY SERVICE 790 618 624 151 87 120 1,000 0 1,000 0 120-3130-427006 GENERAL SUPPLIES 472 547 942 1,873 146 772 2,500 734 2,500 0 120-3130-427022 FUEL & OIL 1,218 953 1,481 948 0 425 1,500 134 1,500 0 * OPERATIONS & MAINTENANCE 94,531 119,279 124,695 139,428 135,643 99,501 179,130 65,416 179,130 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 60 245 750 750 375 750 0 * INTER DEPARTMENTAL CHARGES 1,617 1,106 430 60 245 750 750 375 750 0 TOTAL 352,390 396,089 386,788 339,705 327,504 297,410 398,432 159,631 413,124 14,692 83 57
2/18/2026
SUPPLEMENTAL LAW ENFORCEMENT (203)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
203-2110-362410 STATE GRANT 187,739 109,638 176,583 146,347 186,159 194,663 200,000 201,536 200,000 0 203-1910-351100 INVESTMENT EARNINGS 2,656 2,953 2,744 2,434 2,864 3,927 1,800 2,379 1,800 0 203-1910-351101 UNREALIZED GAIN (LOSSES) 4,784 (2,543) (12,478) 5,389 981 3,250 1,000 0 1,000 0 TOTAL REVENUES 195,179 110,048 166,849 154,170 190,004 201,840 202,800 203,915 202,800 0
EXPENDITURES
203-2110-425003 CONTRACT SERVICES 0 2,750 0 0 0 0 2,000 0 2,000 0
CAPITAL OUTLAY
203-2110-441005 MACHINERY & EQUIPMENT 5,496 24,052 90,479 60,313 57,884 27,912 20,000 1,056 20,000 0 203-2110-441006 COMPUTER & RELATED EQUIP 0 0 0 0 4,807 0 20,000 0 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 1,350 182,366 124,811 109,781 120,000 0 120,000 0 * CAPITAL OUTLAY 5,496 28,045 91,829 242,679 187,502 137,693 160,000 1,056 160,000 0
INTERFUND TRANSFERS
203-2110-499-110TRANSFERS OUT 49,992 50,000 50,000 50,000 50,000 50,000 50,000 25,000 50,000 0 49,992 50,000 50,000 50,000 50,000 50,000 50,000 25,000 50,000 0 TOTAL EXPENDITURES 55,488 80,795 141,829 292,679 237,502 187,693 212,000 26,056 212,000 0 REVENUES OVER (UNDER) EXPENDITURES 139,691 29,253 25,020 (138,509) (47,498) 14,147 (9,200) 177,859 (9,200) 0 FUND BALANCE - BEGINNING 102,455 242,146 271,399 296,419 157,910 110,412 157,910 157,910 124,559 FUND BALANCE - ENDING 242,146 271,399 296,419 157,910 110,412 124,559 148,710 335,769 115,359 84 58
2/18/2026
OTS ENFORCEMENT GRANT (206)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
206-2110-362410 STATE GRANT 0 0 0 0 25,841 24,890 48,570 0 101,900 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 24,890 48,570 0 101,900 53,330
EXPENDITURES
SALARIES & BENEFITS
206-2140-410007 OVERTIME SALARIES 324 0 0 0 8,351 17,748 36,000 0 52,637 16,637 206-2140-414003 WORKERS COMPENSATION INS 0 0 0 0 1,099 1,702 1,800 0 0 (1,800) 206-2140-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 2,151 269 2,099 0 763 (1,336) * SALARIES & BENEFITS 324 0 0 0 11,601 19,719 39,899 0 53,400 13,501
OPERATIONS & MAINTENANCE
206-2140-416002 TRAINING 0 0 0 0 0 0 2,000 0 2,000 0
206-2140-427006 GENERAL SUPPLIES 0 0 0 0 0 0 1,500 0 3,298 1,798 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 3,500 0 5,298 1,798
CAPITAL OUTLAY
206-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 19,411 0 0 40,800 43,202 43,202 * CAPITAL OUTLAY 0 0 0 0 19,411 0 0 40,800 43,202 43,202 TOTAL EXPENDITURES 324 0 0 0 31,012 19,719 43,399 40,800 101,900 58,501 REVENUES OVER (UNDER) EXPENDITURES (324) 0 0 0 (5,171) 5,171 5,171 (40,800) 0 (5,171) FUND BALANCE - BEGINNING 324 0 0 0 0 (5,171) 0 0 0
FUND BALANCE - ENDING 0 0 0 0 (5,171) 0 5,171 (40,800) 0 85 59
2/18/2026
OFFICER WELLNESS GRANT (207)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual 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 4,999 15,000 9,998 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 4,999 15,000 9,998 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 4,999 15,000 9,998 10,001 (4,999) REVENUES OVER (UNDER) EXPENDITURES 0 0 0 20,000 (5,000) (4,999) (15,000) (9,998) (10,001) 4,999 FUND BALANCE - BEGINNING 0 0 0 0 20,000 15,000 10,001 10,001 10,001 FUND BALANCE - ENDING 0 0 0 20,000 15,000 10,001 (4,999) 3 0 86 60
2/18/2026
NON-JUDICIAL FORFEITURE (211)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
211-2110-340500 FORFEITURES CLEARED BY COUNTY 954 0 259 103 9,219 2,702 500 873 500 0 211-1910-351100 INVESTMENT EARNINGS 63 19 17 1,201 1,097 1,701 10 1,094 10 0 211-1910-351101 UNREALIZED GAIN (LOSSES) 459 (245) (1,515) 5,256 0 0 100 0 100 0 TOTAL REVENUES 1,476 (226) (1,239) 6,560 10,316 4,403 610 1,967 610 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 1,000 0 1,000 0 211-2110-427006 SPECIAL DEPARTMENTAL SUPP 0 0 0 0 0 0 1,500 0 1,500 0 * OPERATIONS & MAINTENANCE 0 0 0 166 0 0 2,500 0 2,500 0
CAPITAL OUTLAY
211-2110-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 4,729 2,500 0 2,500 0 * CAPITAL OUTLAY 0 0 0 0 0 4,729 2,500 0 2,500 0
TOTAL EXPENDITURES 0 0 0 166 0 4,729 5,000 0 5,000 0
REVENUES OVER (UNDER) EXPENDITURES 1,476 (226) (1,239) 6,394 10,316 (326) (4,390) 1,967 (4,390) 0 FUND BALANCE - BEGINNING 2,548 4,024 3,798 2,559 8,953 19,269 18,943 18,943 18,943 FUND BALANCE - ENDING 4,024 3,798 2,559 8,953 19,269 18,943 14,553 20,910 14,553 87 61
2/18/2026
SB 2 PLANNING GRANT (212)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
212-3110-362410 STATE GRANT 0 0 0 0 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 2,838 129,846 174 52,498 (77,348) * OPERATIONS & MAINTENANCE 0 0 1,714 25,840 2,600 2,838 129,846 174 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 2,838 129,846 174 52,498 (77,348) REVENUES OVER (UNDER) EXPENDITURES 0 0 (1,714) (25,840) 82,890 (2,838) (129,846) (174) (52,498) 77,348 FUND BALANCE - BEGINNING 0 0 0 (1,714) (27,554) 55,336 52,498 52,498 52,498 FUND BALANCE - ENDING 0 0 (1,714) (27,554) 55,336 52,498 (77,348) 52,324 0 88 62
2/18/2026
LOCAL EARLY ACTION PLANNING GRANT (LEAP)(213)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
213-3110-362410 STATE GRANT 0 0 0 0 0 135,000 0 0 0 0
213-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 135,000 0 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 7,369 137,357 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 3,783 7,369 137,357 0 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 7,369 137,357 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (3,783) (7,369) (2,357) 0 0 0 0 FUND BALANCE - BEGINNING 0 0 0 0 (3,783) (11,152) (13,509) (13,509) (13,509) FUND BALANCE - ENDING 0 0 0 (3,783) (11,152) (13,509) (13,509) (13,509) (13,509) 89 63
2/18/2026
SAFETY SALES TAX (PROP 172) FUND (214)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
214-1910-320100 SALES & USE TAX 189,769 202,327 262,938 289,818 258,163 281,487 230,000 105,462 280,000 50,000 214-1910-351100 INVESTMENT EARNINGS 1,805 517 631 1,795 4,079 6,195 500 1,804 500 0 214-1910-351101 UNREALIZED GAIN (LOSSES) 641 (773) (3,091) (5,176) 1,087 6,760 250 0 250 0 TOTAL REVENUES 192,215 202,071 260,478 286,437 263,329 294,442 230,750 107,266 280,750 50,000
EXPENDITURES
TRANSFERS & OTHER 0
214-2110-499110 POLICE SERVICES 150,000 125,000 125,000 125,000 125,000 230,000 150,000 65,000 180,000 30,000 214-2210-499110 FIRE SERVICES 100,000 80,000 80,000 80,000 80,000 230,000 150,000 65,000 180,000 30,000 TOTAL EXPENDITURES 250,000 205,000 205,000 205,000 205,000 460,000 300,000 130,000 360,000 60,000 REVENUES OVER (UNDER) EXPENDITURES (57,785) (2,929) 55,478 81,437 58,329 (165,558) (69,250) (22,734) (79,250) (10,000) FUND BALANCE - BEGINNING 115,739 57,954 55,025 110,503 191,940 250,269 84,711 84,711 84,711 FUND BALANCE - ENDING 57,954 55,025 110,503 191,940 250,269 84,711 15,461 61,977 5,461 90 64
2/18/2026
GAS TAX FUND (215) 2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
215-1910-351100 INVESTMENT EARNINGS 6,019 5,934 4,325 4,274 6,648 9,223 4,000 0 4,000 0 215-1910-351101 UNREALIZED GAIN (LOSSES) 7,997 (4,499) (21,334) 5,454 1,671 8,907 1,500 7,227 1,500 0 215-4149-360301 GAS TAX 2106 73,608 71,623 79,773 81,804 86,889 89,403 88,080 37,681 88,080 0 215-4149-360302 GAS TAX 2107 153,343 158,540 154,096 179,803 190,317 190,996 196,643 80,460 196,643 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 121,442 117,162 128,889 131,933 140,602 143,985 143,888 60,313 143,888 0 215-4149-360306 GAS TAX 2103 164,158 153,429 183,644 188,895 210,832 221,383 205,811 102,929 205,811 0 TOTAL REVENUES 531,567 507,189 534,393 597,163 641,959 668,897 644,922 293,610 644,922 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 14,160 840 0 840 0 CP2218 J ST (YOSEMITE - FIRST) DESIGN 0 0 0 32,330 7,060 0 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 0 40,000 0 40,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 38,438 6,562 0 6,562 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 15,040 21,758 3,202 0 3,202 0 CP2413 S THIRD (F - G) 0 0 0 0 0 630 39,370 2,740 39,370 0 CP2416 WAKEFIELD REPAIRS 0 0 0 0 0 32,395 3,605 0 3,605 0 CP2505 N 7TH STREET - DESIGN 0 0 0 0 0 32,593 2,407 0 2,407 0 CP2506 S YOSEMITE - ALBERS - DESIGN 0 0 0 0 0 12,000 0 0 0 0 CP2516 ASH STREET - DESIGN 0 0 0 0 0 35,957 0 0 0 0
CP2517 AREA 8 SLURRY SEAL - DESIGN 0 0 0 0 0 720 29,280 1,820 29,280 0 CP2518 GREGER BIKE & STREET IMPROV - DESIGN 0 0 0 0 0 1,280 23,720 0 23,720 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 33,565 46,435 6,480 46,435 0 CP2601 E B, JEREMY & LINDA CT - DESIGN 0 0 0 0 0 0 50,000 11,740 50,000 0 * CAPITAL OUTLAY 145,846 104,532 377,701 345,144 231,891 223,496 245,421 22,780 245,421 0
INTERFUND TRANSFERS
215-4149-499110 TRANSFERS OUT 200,000 400,000 200,000 370,000 370,000 370,000 370,000 185,000 370,000 0 TOTAL EXPENDITURES 345,846 504,532 577,701 715,144 601,891 593,496 615,421 207,780 615,421 0 REVENUES OVER (UNDER) EXPENDITURES 185,722 2,657 (43,308) (117,981) 40,068 75,401 29,501 85,830 29,501 0 FUND BALANCE - BEGINNING 291,707 477,429 480,086 436,778 318,797 358,865 434,266 434,266 434,266 FUND BALANCE - ENDING 477,429 480,086 436,778 318,797 358,865 434,266 463,767 520,096 463,767 91 65
2/18/2026
SB1 - ROAD MAINTENANCE FUND (216)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
216-1910-351100 INVESTMENT EARNINGS 6,623 5,513 5,927 9,271 20,581 27,898 4,000 17,963 4,000 0 216-1910-351101 UNREALIZED GAIN (LOSSES) 9,830 (5,242) (28,369) (11,070) (4,192) 36,861 2,000 0 2,000 0 216-4149-360308 GAS TAX -ROAD MTCE REHAB 379,057 423,477 465,122 511,780 642,324 573,884 593,154 213,479 593,154 0 TOTAL REVENUES 395,510 423,748 442,680 509,981 658,713 638,643 599,154 231,442 599,154 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 43,124 77,115 0 77,115 0 CP2325 AREA #6 & 7 SLURRY SEAL 0 0 0 0 5,555 50,448 530,552 520,342 530,552 0 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 159,502 237,236 216,750 237,236 0 CP2611 AREA #8 SLURRY SEAL 0 0 0 0 0 0 500,000 0 775,000 275,000 * CAPITAL OUTLAY 365,678 331,403 399,198 425,789 604,823 253,074 1,344,903 737,092 1,619,903 275,000
INTERFUND TRANSFERS
216-999-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 365,678 331,403 399,198 425,789 604,823 253,074 1,344,903 737,092 1,619,903 275,000 REVENUES OVER (UNDER) EXPENDITURES 29,832 92,345 43,482 84,192 53,890 385,569 (745,749) (505,650) (1,020,749) (275,000) FUND BALANCE - BEGINNING 567,090 596,922 689,267 732,749 816,941 870,831 1,256,400 1,256,400 1,256,400 FUND BALANCE - ENDING 596,922 689,267 732,749 816,941 870,831 1,256,400 510,651 750,750 235,651 92 66
2/18/2026
TRAFFIC CONGESTION RELIEF FUND (PROP 42)(217)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
217-1910-351100 INVESTMENT EARNINGS 0 296 635 1,025 1,531 1,911 400 1,225 400 0 217-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (3,390) 1,161 2,229 0 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 4,140 400 1,225 400 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 4,140 400 1,225 400 0 FUND BALANCE - BEGINNING 52,121 78,885 79,181 79,816 77,451 80,143 84,283 84,283 84,283 FUND BALANCE - ENDING 78,885 79,181 79,816 77,451 80,143 84,283 84,683 85,508 84,683 93 67
2/18/2026
LOCAL TRANSPORTATION FUND (221)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
221-4149-321221 LOCAL TRANSPORTATION TAX 57,466 0 0 117,634 0 31,346 0 0 0 0 221-1910-351100 INVESTMENT EARNINGS 872 655 219 1,039 1,735 1,505 150 1,363 150 0 221-1910-351101 UNREALIZED GAIN (LOSSES) 796 (721) (1,107) (4,375) 3,442 1,734 100 0 100 0 TOTAL REVENUES 59,134 (66) (888) 114,298 5,177 34,585 250 1,363 250 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 0 9,000 0 9,000 0
CP2222 TRAIL MAINTENANCE 0 0 0 2,563 61,020 0 58,980 0 58,980 0 CP2308 E STREET & FIRST PEDESTRIAL IMPROV 0 0 0 0 0 3,530 16,470 0 16,470 0 TOTAL EXPENDITURES 172 77,994 18,552 2,563 61,020 3,530 84,450 0 84,450 0 REVENUES OVER (UNDER) EXPENDITURES 58,962 (78,060) (19,440) 111,735 (55,843) 31,055 (84,200) 1,363 (84,200) 0 FUND BALANCE - BEGINNING 44,996 103,958 25,898 6,458 118,193 62,350 93,405 93,405 93,405 FUND BALANCE - ENDING 103,958 25,898 6,458 118,193 62,350 93,405 9,205 94,768 9,205 94 68
2/18/2026
MEASURE L FUND (222)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
222-1910-351100 INVESTMENT EARNINGS 8,150 12,456 12,435 33,428 46,769 68,449 6,000 42,700 6,000 0 222-1910-351101 UNREALIZED GAIN (LOSSES) 11,571 829 (73,949) (56,195) 49,182 65,711 2,500 0 2,500 0 222-4149-321222 LOCAL STREETS & ROADS 955,317 1,079,459 1,188,916 1,159,762 1,165,996 1,155,260 1,100,000 424,797 1,100,000 0 222-4149-321223 TRAFFIC MANAGEMENT 191,063 215,892 237,783 231,952 233,199 231,052 210,000 55,286 210,000 0 222-4149-321224 BIKE & PEDESTRIAN 95,531 106,125 118,892 115,976 116,599 115,526 105,000 27,643 105,000 0 TOTAL REVENUES 1,261,632 1,414,761 1,484,077 1,484,923 1,611,745 1,635,998 1,423,500 550,426 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 57 710,571 785 0 0 0 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 0 141,159 8,841 0 8,841 0 CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 1,632 323,368 284,386 323,368 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 594,136 1,205,864 1,181,552 1,205,864 0 CP2415 E ST - YOSEMITE - FIRST 0 0 0 0 0 7,030 562,970 900 562,970 0 CP2505 N 7TH STREET 0 0 0 0 0 344 249,656 178,061 249,656 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 0 0 0 45,000 45,000 CP2601 E B, JEREMY & LINDA CT 0 0 0 0 0 0 350,000 0 350,000 0 CP2612 A ST HANDICAP RAMPS (YOSEMITE-VALLEY VEIW) 0 0 0 0 0 0 140,000 0 140,000 0 TOTAL EXPENDITURES 1,025,363 669,616 909,696 804,456 1,894,415 745,086 2,840,699 1,644,899 2,885,699 45,000 REVENUES OVER (UNDER) EXPENDITURES 236,269 745,145 574,381 680,467 (282,670) 890,912 (1,417,199) (1,094,473) (1,462,199) (45,000) FUND BALANCE - BEGINNING 670,270 906,539 1,651,684 2,226,065 2,906,532 2,623,862 3,514,774 3,514,774 3,514,774 FUND BALANCE - ENDING 906,539 1,651,684 2,226,065 2,906,532 2,623,862 3,514,774 2,097,575 2,420,301 2,052,575
FUND BALANCE
LOCAL STREETS & ROADS 148,109
TRAFFIC MANAGEMENT 548,837
BIKE & PEDESTRIAN 209,593
906,539
95 69
2/18/2026
REGIONAL EARLY ACTION PLANNING GRANT (REAP) (224)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
224-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 224-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 224-1910-362410 STATE GRANT 0 0 0 0 0 101,309 0 0 0 0
TOTAL REVENUES 0 0 0 0 0 101,309 0 0 0 0
EXPENDITURES
SALARIES & BENEFITS
OPERATIONS & MAINTENANCE
224-1910-425003 CONTRACT SERVICES 0 0 0 13,902 17,526 7,685 62,196 2,243 62,196 0 TOTAL EXPENDITURES 0 0 0 13,902 17,526 7,685 62,196 2,243 62,196 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (13,902) (17,526) 93,624 (62,196) (2,243) (62,196) 0 FUND BALANCE - BEGINNING 0 0 0 0 (13,902) (31,428) 62,196 62,196 62,196 FUND BALANCE - ENDING 0 0 0 (13,902) (31,428) 62,196 0 59,953 0 96 70
2/18/2026
COMPLIANCE MITIGATION REVOLVING FUND (225)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
225-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 3,016 0 1,884 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 29,562 80,000 177,887 200,000 120,000 225-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 150,000 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 150,000 32,578 80,000 179,771 200,000 120,000
EXPENDITURES
SALARIES & BENEFITS
OPERATIONS & MAINTENANCE
225-1910-425003 CONTRACT SERVICES 0 0 0 0 0 176,173 50,000 52,471 100,000 50,000 TOTAL EXPENDITURES 0 0 0 0 0 176,173 50,000 52,471 100,000 50,000 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 150,000 (143,595) 30,000 127,300 100,000 70,000 FUND BALANCE - BEGINNING 0 0 0 0 0 150,000 6,405 6,405 6,405 FUND BALANCE - ENDING 0 0 0 0 150,000 6,405 36,405 133,705 106,405 97 71
2/18/2026
SOLID WASTE MANAGEMENT FUND (229)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
229-1910-351100 INVESTMENT EARNINGS 827 603 517 2,598 5,751 10,586 400 7,499 400 0 229-1910-351101 UNREALIZED GAIN (LOSSES) 973 (672) (4,178) (6,937) (178) 10,726 200 0 200 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 74,458 170,043 173,176 180,172 180,000 55,080 180,000 0 TOTAL REVENUES 1,800 (69) 104,575 165,704 244,961 201,484 180,600 62,579 180,600 0
EXPENDITURES
SALARIES & BENEFITS
229-4110-410000 SALARIES 0 0 0 31,346 47,913 38,592 49,177 23,170 49,177 0 229-4110-414001 RETIREMENT 0 0 0 2,382 2,978 2,489 3,196 1,481 3,196 0 229-4110-414002 HEALTH INSURANCE 0 0 0 6,344 8,923 3,970 3,283 1,509 3,283 0 229-4110-414003 WORKERS COMPENSATION INS 0 0 0 1,187 1,795 1,543 2,024 934 2,024 0 229-4110-414004 SOCIAL SECURITY/MEDICARE 0 0 0 410 634 537 699 329 699 0 229-4110-414005 LONG TERM DISABILITY INS. 0 0 0 83 148 199 239 97 239 0 229-4110-414006 STATE UNEMPLOYMENT 0 0 0 130 112 273 161 0 161 0 229-4110-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 132 0 0 229-4110-414008 LIFE INSURANCE 0 0 0 63 83 73 86 40 86 0 * SALARIES & BENEFITS 0 0 0 41,945 62,586 47,676 58,865 27,692 58,865 #REF! 0
OPERATIONS & MAINTENANCE
229-4110-420004 CELL PHONES & PAGERS 0 0 0 0 210 252 1,000 126 1,000 0 229-4110-425003 CONTRACT SERVICES 0 0 7,250 6,688 18,761 68,483 80,000 8,528 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 68,735 81,000 8,654 81,000 0 TOTAL 0 2,140 7,250 48,633 81,557 116,411 139,865 36,346 139,865 0 REVENUES OVER (UNDER) EXPENDITURES 1,800 (2,209) 97,325 117,071 163,404 85,073 40,735 26,233 40,735 0 FUND BALANCE - BEGINNING 54,454 56,254 54,045 151,370 268,441 431,845 516,918 516,918 516,918 FUND BALANCE - ENDING 56,254 54,045 151,370 268,441 431,845 516,918 557,653 543,151 557,653 98 72
2/18/2026
GENERAL PLAN FUND (230)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
230-1910-351100 INVESTMENT EARNINGS 0 0 0 415 2,004 4,164 2,000 3,415 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 43,312 85,000 9,981 85,000 0 TOTAL REVENUES 63,677 90,873 46,077 80,708 110,910 47,476 87,000 13,396 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 47,476 87,000 13,396 87,000 0 FUND BALANCE - BEGINNING (194,296) (130,619) (39,746) 6,331 87,039 197,949 245,425 245,425 245,425 FUND BALANCE - ENDING (130,619) (39,746) 6,331 87,039 197,949 245,425 332,425 258,821 332,425 99 73
2/18/2026
SOUTH INDUSTRIAL SPECIFIC PLAN FUND (231)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
231-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0
EXPENDITURES
231-3110-425003 CONTRACT SERVICES 0 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) 100
74 2/18/2026
SENIOR CENTER GRANTS FUND (232)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual 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 0 121,817 15,000 10,000 15,000 0 0 0 0
TOTAL REVENUES 0 0 0 66,432 52,055 121,817 15,000 10,000 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 15,009 23,276 8,338 23,276 0 CP2302 - INFRASTUCTURE 0 0 0 5,556 0 52,667 0 0 0 0
CP2303 - ACCESS TO TECHNOLOGY 0 0 0 46,385 45,816 43,228 0 0 0 0 * CAPITAL OUTLAY 0 0 0 60,363 56,501 110,904 23,276 8,338 23,276 0 TOTAL EXPENDITURES 0 0 0 60,363 56,501 110,904 23,276 8,338 23,276 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 6,069 (4,446) 10,913 (8,276) 1,662 (8,276) 0 FUND BALANCE - BEGINNING 0 0 0 0 6,069 1,623 12,536 12,536 12,536 FUND BALANCE - ENDING 0 0 0 6,069 1,623 12,536 4,260 14,198 4,260 101
75 2/18/2026
U.S. FISH WILDLIFE RESTORATION GRANT (234)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
234-1910-361100 FEDERAL GRANT 0 0 34,435 242,930 1,084,983 407,709 633,262 90,112 633,262 0 234-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 34,435 242,930 1,084,983 407,709 633,262 90,112 633,262 0
EXPENDITURES
OPERATIONS & MAINTENANCE
234-1910-425003 CONTRACT SERVICES 0 0 76,917 272,162 1,013,269 407,709 633,262 118,755 633,262 0 234-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 76,917 272,162 1,013,269 407,709 633,262 118,755 633,262 0 TOTAL EXPENDITURES 0 0 76,917 272,162 1,013,269 407,709 633,262 118,755 633,262 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 (42,482) (29,232) 71,714 0 0 (28,643) 0 0 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 (28,643) 0 102
76 2/18/2026
CA DEPARTMENT FISH WILDLIFE RESTORATION GRANT (235)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
235-1910-362410 STATE GRANT 95,703 126,543 111,102 0 0 487,639 73,604 709 73,604 0 235-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 95,703 126,543 111,102 0 0 487,639 73,604 709 73,604 0
EXPENDITURES
OPERATIONS & MAINTENANCE
235-1910-425003 CONTRACT SERVICES 117,454 148,639 61,544 5,711 536,676 5,145 19,422 9,981 19,422 0 235-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 117,454 148,639 61,544 5,711 536,676 5,145 19,422 9,981 19,422 0 TOTAL EXPENDITURES 117,454 148,639 61,544 5,711 536,676 5,145 19,422 9,981 19,422 0 REVENUES OVER (UNDER) EXPENDITURES (21,751) (22,096) 49,558 (5,711) (536,676) 482,494 54,182 (9,272) 54,182 0 FUND BALANCE - BEGINNING 0 (21,751) (43,847) 5,711 0 (536,676) (54,182) (54,182) (54,182) FUND BALANCE - ENDING (21,751) (43,847) 5,711 0 (536,676) (54,182) 0 (63,454) 0 103
77 2/18/2026
AMERICAN RECOVERTY ACT FUND (239)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
239-1910-361100 FEDERAL GRANT 0 0 17,087 31,168 29,548 13,455 5,000 1,961 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 13,455 5,000 1,961 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 0 0 0 0
CP2119 - SENIOR CENTER IMPROVEMENTS 0 0 2,136 7,488 28,991 21,903 0 0 0 0 CP-2120 - CAMERA SYSTEM 0 0 0 0 0 43,358 52,730 14,658 52,730 0 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 5,047 66,540 8,707 66,540 0 CP2311 - COMMUNITY SPORTS FIELDS 0 0 0 0 512,726 1,323,854 0 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 1,425,845 119,270 23,365 119,270 0 TOTAL EXPENDITURES 0 0 1,075,643 2,403,167 716,997 1,425,845 119,270 23,365 119,270 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 1,760,419 453,690 (687,449) (1,412,390) (114,270) (21,404) (114,270) 0 FUND BALANCE - BEGINNING 0 0 0 1,760,419 2,214,109 1,526,660 114,270 114,270 114,270 FUND BALANCE - ENDING 0 0 1,760,419 2,214,109 1,526,660 114,270 0 92,866 0 104
78 2/18/2026
HOUSING FUND (241)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
241-1910-351100 INVESTMENT EARNINGS 4,898 1,069 3,501 1,610 4,843 84 1,000 333 1,000 0 241-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (5,385) 4,001 1,384 0 0 0 0 241-3140-351316 CHILDRENS GUARDIAN 0 0 0 0 0 3,456 3,456 15,616 3,456 0 241-3140-351317 HERITAGE OAKS 0 0 0 0 0 0 0 25,588 0 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 4,924 4,456 41,537 4,456 0
EXPENDITURES
OPERATIONS & MAINTENANCE
241-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 637 1,000 1,000 241-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 637 1,000 1,000 TOTAL EXPENDITURES 0 0 0 0 0 0 0 637 1,000 1,000
REVENUES OVER (UNDER) EXPENDITURES 93,308 114,167 3,501 (3,775) 8,844 4,924 4,456 40,900 3,456 (1,000) FUND BALANCE - BEGINNING 4,248,160 4,341,468 4,455,635 4,459,136 4,455,361 4,464,205 4,469,129 4,469,129 4,469,129 FUND BALANCE - ENDING 4,341,468 4,455,635 4,459,136 4,455,361 4,464,205 4,469,129 4,473,585 4,510,029 4,472,585 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
105
79 2/18/2026
HOME LOAN CONSORTIUM FUND (242)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
242-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 242-3140-361102 FEDERAL GRANT 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
106
80 2/18/2026
HOME LOAN REUSE FUND (243)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
243-1910-351100 INVESTMENT EARNINGS 2,117 3,470 0 3,540 2,672 235 0 0 0 0 243-3140-351301 LOAN REPAYMENTS 0 0 0 0 0 0 0 0 0 0
243-3140-399000 TRANSFER IN 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 2,117 3,470 0 3,540 2,672 235 0 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
243-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
243-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0 0
243-3140-439001 RETURN OF LOAN PROCEEDS 0 0 0 0 0 0 0 0 0 0 243-3140-439003 WRITE OFF - FORECLOSURE 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 2,672 235 0 0 0 0 FUND BALANCE - BEGINNING 401,149 403,266 406,736 406,736 410,276 412,948 413,183 413,183 413,183 FUND BALANCE - ENDING 403,266 406,736 406,736 410,276 412,948 413,183 413,183 413,183 413,183 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 16,624 107
81 2/18/2026
HOME LOAN CONSORTIUM REUSE FUND (244)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
244-1910-351100 INVESTMENT EARNINGS 5,913 6,583 7,684 0 0 0 0 0 0 0 244-1910-351102 HERITAGE OAKS 0 0 0 0 0 0 0 13,376 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 13,376 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 13,376 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 2,085,654 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 2,099,030 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
108
82 2/18/2026
ECONOMIC DEVELOPMENT FUND (245)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
245-1910-351100 INVESTMENT EARNINGS 5,655 3,943 3,015 4,603 6,857 8,418 2,000 4,713 2,000 0 245-1910-351101 UNREALIZED GAIN (LOSSES) 6,311 (4,526) (14,838) (4,074) 5,314 9,901 1,000 0 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 18,319 3,000 4,713 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 0 100,000 75,000 100,000 0 245-1910-427031 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 11,250 25,000 0 25,000 0 6,000 1,000 20 1,000 3,750 11,250 125,000 75,000 125,000 0
OPERATIONS & MAINTENANCE
GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY
245-1910-441002 IMPROVEMENTS TO LAND 0 0 0 0 0 0 0 0 0 0 CP1809 PARKING LOT - THIRD & E 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 11,250 125,000 75,000 125,000 #REF! REVENUES OVER (UNDER) EXPENDITURES (9,297) (4,744) (11,843) (471) 8,421 7,069 (122,000) (70,287) (122,000) #REF! FUND BALANCE - BEGINNING 403,836 394,539 389,795 377,952 377,481 385,902 392,971 392,971 392,971 FUND BALANCE - ENDING 394,539 389,795 377,952 377,481 385,902 392,971 270,971 322,684 270,971 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 364,685 359,941 348,098 347,627 356,048 363,117 109
83 2/18/2026
CAL HOME LOAN REUSE FUND (248)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
248-1910-351100 INVESTMENT EARNINGS 0 2,998 2,678 8,182 1,781 157 0 4,097 0 0 TOTAL REVENUES 0 2,998 2,678 8,182 1,781 157 0 4,097 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
248-3140-425003 CONTRACT SERVICES 0 0 0 37 0 0 0 37 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 37 50 50
TOTAL EXPENDITURES 0 0 0 37 0 0 0 37 50 50
REVENUES OVER (UNDER) EXPENDITURES 0 2,998 2,678 8,145 1,781 157 0 4,060 (50) (50) FUND BALANCE - BEGINNING 391,479 391,479 394,477 397,155 405,300 407,081 405,300 405,300 407,238 FUND BALANCE - ENDING 391,479 394,477 397,155 405,300 407,081 407,238 405,300 409,360 407,188 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 6,880 110
84 2/18/2026
BRIDLE RIDGE STREET MAINT FUND (252)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
252-1910-351100 INVESTMENT EARNINGS 8,456 4,959 5 520 1,529 42,301 3,500 6,250 3,500 0 252-1910-351101 UNREALIZED GAIN (LOSSES) (725) 0 0 23,400 (763) 1,679 0 0 0 0 252-1910-374120 MISCELLANEOUS 34,958 31,275 34,038 17,800 35,838 0 14,000 14,000 14,000 0 TOTAL REVENUES 42,689 36,234 34,043 41,720 36,604 43,980 17,500 20,250 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 43,980 17,500 20,250 17,500 0 FUND BALANCE - BEGINNING 160,154 (65,039) (30,243) 3,800 45,520 82,124 126,104 126,104 126,104 FUND BALANCE - ENDING (65,039) (30,243) 3,800 45,520 82,124 126,104 143,604 146,354 143,604 111
85 2/18/2026
COMMUNITY DEVELOPMENT BLOCK GRANT REUSE FUND (266)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
266-1910-351100 INVESTMENT EARNINGS 1,556 0 3 0 0 0 200 4,097 200 0 266-1910-351101 UNREALIZED GAIN (LOSSES) 1,843 (1,261) (4,437) 0 0 0 400 0 400 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 0 600 4,097 600 0
EXPENDITURES
OPERATIONS & MAINTENANCE
266-3140-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 23 37 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 0 23 37 50 27
TOTAL EXPENDITURES 0 0 0 0 0 0 23 37 50 27
REVENUES OVER (UNDER) EXPENDITURES 3,399 (1,261) (4,434) 0 0 0 577 4,060 550 (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 707,393 706,132 701,698 701,698 701,698 701,698 702,275 705,758 702,248 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 108,420 107,159 102,725 102,725 102,725 102,725 112
86 2/18/2026
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual 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 0 293,865 0 293,865 0 TOTAL REVENUES 313 168,743 767,133 0 0 0 293,865 0 293,865 0
EXPENDITURES - BY DIVISION
GRANTS 370 2,887 2,927 183 263 183 5,000 4,817 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 88,629 246,371 246,371 246,371 0 TOTAL EXPENDITURES 370 179,513 722,908 183 263 88,812 251,371 251,188 251,188 (183) REVENUES OVER (UNDER) EXPENDITURES (57) (10,770) 44,225 (183) (263) (88,812) 42,494 (251,188) 42,677 183 FUND BALANCE - BEGINNING 13,195 13,138 2,368 46,593 46,410 46,147 (42,665) (42,665) (42,665) FUND BALANCE - ENDING 13,138 2,368 46,593 46,410 46,147 (42,665) (171) (293,853) 12 113
87 2/18/2026
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)
2025-26 2025-26
Adopted 2025-26 Proposed
GRANTS 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
267-3140-410000 SALARIES 0 1,512 1,512 0 0 0 2,700 2,700 2,700 0 267-3140-414001 RETIREMENT 0 783 783 0 0 0 1,200 1,200 1,200 0 267-3140-414002 HEALTH INSURANCE 0 221 221 0 0 0 275 275 275 0 267-3140-414003 WORKERS COMPENSATION INS 0 54 54 0 0 0 75 75 75 0 267-3140-414004 SOCIAL SECURITY/MEDICARE 0 22 22 0 0 0 35 35 35 0 267-3140-414005 LONG TERM DISABILITY 0 11 11 0 0 0 25 25 25 0 267-3140-414006 STATE UNEMPLOYMENT 0 9 9 0 0 0 20 20 20 0 267-3140-414008 LIFE INSURANCE 0 4 4 0 0 0 5 5 5 0
* SALARIES & BENEFITS 0 2,616 2,616 0 0 0 4,335 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 0 150 150 150 0
267-3140-416001 CONFERENCES 0 0 0 0 0 0 0 0 0 0
267-3140-425011 ADVERTISING 176 88 88 0 80 0 125 125 125 0 267-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 207 207 207 0 267-3140-427001 OFFICE SUPPLIES 0 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 187 88 128 0 80 0 482 482 482 0 267-3140-480004 RISK MANAGEMENT CHARGE 183 183 183 183 183 183 183 0 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 0 0 (183) TOTAL 370 2,887 2,927 183 263 183 5,000 4,817 4,817 (183) 114
88 2/18/2026
ABANDONED VEHICLE ABATEMENT (268)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
268-1910-351100 INVESTMENT EARNINGS 2,055 1,595 1,266 1,750 2,129 2,527 1,000 1,654 1,000 0 268-1910-351101 UNREALIZED GAIN (LOSSES) 2,499 (1,584) (6,271) 189 1,506 3,030 500 0 500 0 268-2110-361500 ABANDON VEHICLE ABATEMENT 16,576 13,613 15,634 20,015 16,748 19,170 18,000 4,075 18,000 0 TOTAL REVENUES 21,130 13,624 10,629 21,954 20,383 24,727 19,500 5,729 19,500 0
OPERATIONS & MAINTENANCE
268-2110-425003 OTHER PROFESSIONAL FEES 0 0 309 309 576 431 1,500 1,207 1,500 0 * OPERATIONS & MAINTENANCE 0 0 309 309 576 431 1,500 1,207 1,500 0
CAPITAL OUTLAY
268-2110-441006 COMPUTER AND RELATED EQUIP 800 1,473 0 79 35 115 500 0 500 0 268-2110-441009 VEHICLES 0 0 0 43,277 0 2,013 4,000 0 4,000 0 * CAPITAL OUTLAY 800 1,473 0 43,356 35 2,128 4,500 0 4,500 0
INTERFUND TRANSFERS
TRANSFERS & OTHER
268-9999-499110 TRANSFERS OUT 5,850 7,629 13,345 19,297 15,496 15,802 15,000 6,715 15,000 0 ;
TOTAL EXPENDITURES 6,650 9,102 13,654 62,962 16,107 18,361 21,000 7,922 21,000 0 REVENUES OVER (UNDER) EXPENDITURES 14,480 4,522 (3,025) (41,008) 4,276 6,366 (1,500) (2,193) (1,500) 0 FUND BALANCE - BEGINNING 131,250 145,730 150,252 147,227 106,219 110,495 116,861 116,861 116,861 FUND BALANCE - ENDING 145,730 150,252 147,227 106,219 110,495 116,861 115,361 114,668 115,361 115
89 2/18/2026
EDUCATION/GOVERNMENT CTV FUND (270)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
270-1910-351100 INVESTMENT EARNINGS 950 879 286 446 1,049 906 800 762 800 0 270-1910-351101 UNREALIZED GAIN (LOSSES) 1,479 (1,440) (1,269) (974) 948 1,010 150 0 150 0 270-1910-320405 CABLE TV FRANCHISE FEE 38,339 39,959 40,850 38,692 35,199 23,302 36,000 7,055 36,000 0 TOTAL REVENUES 40,768 39,398 39,867 38,164 37,196 25,218 36,950 7,817 36,950 0
EXPENDITURES
OPERATIONS & MAINTENANCE
270-1910-425003 CONTRACT SERVICES 7,477 10,688 5,543 4,788 7,880 7,870 10,000 152 10,000 0
CAPITAL OUTLAY
270-1910-441005 MACHINERY AND EQUIPMENT 5,365 81,558 33,017 14,851 46,130 4,798 5,000 2,470 5,000 0 270-1910-441004 IMPROVEMENTS TO BUILDING 0 0 0 0 0 2,465 65,000 0 65,000 0 * CAPITAL OUTLAY 5,365 81,558 33,017 14,851 46,130 7,263 70,000 2,470 70,000 0 TOTAL EXPENDITURES 12,842 92,246 38,560 19,639 54,010 15,133 80,000 2,622 80,000 0 REVENUES OVER (UNDER) EXPENDITURES 27,926 (52,848) 1,307 18,525 (16,814) 10,085 (43,050) 5,195 (43,050) 0 FUND BALANCE - BEGINNING 59,259 87,185 34,337 35,644 54,169 37,355 47,440 47,440 47,440 FUND BALANCE - ENDING 87,185 34,337 35,644 54,169 37,355 47,440 52,635 4,390 4,390 116
90 2/18/2026
RIVERBANK ANIMAL SERVICES EQUIPMENT FUND (277)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
277-1910-351100 INVESTMENT EARNINGS 718 532 76 55 239 407 250 321 250 0 277-1910-351101 UNREALIZED GAIN (LOSSES) 1,105 (919) (436) (272) (50) 388 20 0 20 0 277-2161-363300 RIVERBANK ANIMAL SERVICES 20,000 6,000 6,000 6,000 6,000 6,000 6,000 3,000 6,000 0 TOTAL REVENUES 21,823 5,613 5,640 5,783 6,189 6,795 6,270 3,321 6,270 0
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 * 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 6,795 6,270 3,321 6,270 0 FUND BALANCE - BEGINNING 39,376 61,199 36,913 2,735 8,518 14,707 21,502 21,502 21,502 FUND BALANCE - ENDING 61,199 36,913 2,735 8,518 14,707 21,502 27,772 24,823 27,772 117
91 2/18/2026
ESCALON ANIMAL SERVICES EQUIPMENT FUND (278)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
278-1910-351100 INVESTMENT EARNINGS 0 0 0 17 137 294 10 252 200 190 278-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (133) (123) 256 0 0 0 0 278-2162-363310 RIVERBANK ANIMAL SERVICES 0 0 0 4,000 6,000 6,000 6,000 3,000 6,000 0 TOTAL REVENUES 0 0 0 3,884 6,014 6,550 6,010 3,252 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 * 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 6,550 6,010 3,252 6,200 190 FUND BALANCE - BEGINNING 0 0 0 0 3,884 9,898 16,448 16,448 16,448 FUND BALANCE - ENDING 0 0 0 3,884 9,898 16,448 22,458 19,700 22,648 118
92 2/18/2026
BRIDLE RIDGE LLMD (284)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
284-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 284-6210-399110 TRANSFER IN 50,000 75,000 50,000 50,000 50,000 50,000 0 0 0 0 284-6210-374120 MISCELLANEOUS 0 0 0 0 0 0 0 0 0 0
284-6210-328101 ANNUAL ASSESSMENTS 523,376 539,825 587,303 604,572 655,119 675,820 645,725 370,560 645,725 0 . . . . . . . . . .
TOTAL REVENUES 573,376 614,825 637,303 654,572 705,119 725,820 645,725 370,560 645,725 0
EXPENDITURES
OPERATIONS & MAINTENANCE
284-6210-420001 ELECTRIC 39,432 46,467 40,937 43,122 49,310 60,888 55,000 29,483 55,000 0 284-6210-420006 WATER 162,839 151,109 194,366 168,834 171,167 188,694 180,000 99,231 180,000 0 284-6210-424007 TREE MAINTENANCE/REPLACE 6,861 8,474 5,455 4,782 4,906 15,074 10,000 8,650 10,000 0 284-6210-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 92 0 0 0 0 7,000 0 7,000 0 284-6210-424009 IRRIGATION MAINTENANCE 15,442 15,701 25,870 9,467 4,254 8,147 11,200 2,146 11,200 0 284-6210-425003 CONTRACT SERVICES 20,445 36,952 45,979 26,892 26,921 33,387 30,000 20,720 30,000 0 284-6210-425011 ADVERTISING 77 0 89 77 77 77 100 53 100 0 284-6210-425015 LANDSCAPING 278,187 278,187 278,187 278,187 278,373 278,187 328,187 139,094 328,187 0 284-6210-425025 PARKS MAINTENANCE CHARGES 20,000 20,000 20,000 20,495 20,000 20,000 20,000 10,000 20,000 0 284-6210-425025 284-6210-476-25-25 ADMINISTRATIVE CHARGE 0 284-6210-425026 FINANCE ADMINISTRATIVE CHARGE 15,000 15,000 15,000 15,000 15,000 15,000 15,000 7,500 15,000 0 284-6210-427006 GENERAL SUPPLIES 3,024 5,391 6,898 4,787 3,070 6,405 8,000 953 8,000 0 TOTAL EXPENDITURES 561,307 577,373 632,781 571,643 573,078 625,859 664,487 317,830 664,487 0 REVENUES OVER (UNDER) EXPENDITURES 12,069 37,452 4,522 82,929 132,041 99,961 (18,762) 52,730 (18,762) 0 FUND BALANCE - BEGINNING (178,005) (165,936) (128,484) (123,962) (41,033) 91,008 190,969 190,969 190,969 FUND BALANCE - ENDING (165,936) (128,484) (123,962) (41,033) 91,008 190,969 172,207 243,699 172,207 119
93 2/18/2026
BURCHELL HILL LLMD (285)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
285-1910-351100 INVESTMENT EARNINGS 561 331 170 68 47 82 100 17 100 0 285-1910-351101 UNREALIZED GAIN (LOSSES) 1,331 (1,014) (2,612) 198 807 848 0 0 0 0 285-6220-328101 ANNUAL ASSESSMENTS 215,482 221,434 225,620 235,991 250,650 256,660 259,560 150,557 259,560 0 TOTAL REVENUES 217,374 220,751 223,178 236,257 251,504 257,590 259,660 150,574 259,660 0
EXPENDITURES
OPERATIONS & MAINTENANCE
285-6220-420001 ELECTRIC 15,156 14,480 14,902 15,808 20,289 20,526 22,000 11,281 22,000 0 285-6220-420006 WATER 92,793 88,949 107,147 88,255 99,983 98,612 98,000 62,298 98,000 0 285-6220-424007 TREE MAINTENANCE/REPLACE 5,892 8,995 16,362 15,586 8,909 10,247 13,940 5,305 13,940 0 285-6220-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 562 0 0 0 787 1,000 0 1,000 0 285-6220-424009 IRRIGATION MAINTENANCE 16,371 15,977 15,784 11,747 20,636 18,370 18,553 3,916 18,553 0 285-6220-425003 CONTRACT SERVICES 2,155 6,342 2,828 1,438 3,016 1,806 8,070 1,505 8,070 0 285-6220-425011 ADVERTSING 26 0 30 26 26 26 27 18 27 0
285-6220-425015 LANDSCAPING 74,483 76,000 74,483 92,557 92,556 92,556 97,188 38,565 97,188 0 285-6220-425025 PARKS MAINTENANCE CHARGES 9,250 9,250 9,250 9,250 9,666 9,250 9,250 4,625 9,250 0 285-6220-425026 FINANCE ADMINISTRATIVE CHARGES 5,000 5,000 5,000 5,000 5,000 5,000 5,000 2,500 5,000 0 285-6220-427006 GENERAL SUPPLIES 1,636 0 0 1,463 1,006 1,912 2,100 124 2,100 0 285-6220-441005 MACHINERY AND EQUIPMENT 3,256 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 226,018 225,555 245,786 241,130 261,087 259,092 275,128 130,137 275,128 0 REVENUES OVER (UNDER) EXPENDITURES (8,644) (4,804) (22,608) (4,873) (9,583) (1,502) (15,468) 20,437 (15,468) 0 FUND BALANCE - BEGINNING 58,566 49,922 45,118 22,510 17,637 8,054 6,552 6,552 6,552 FUND BALANCE - ENDING 49,922 45,118 22,510 17,637 8,054 6,552 (8,916) 26,989 (8,916) 120
94 2/18/2026
VINEYARD LLMD (286)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
286-1910-351100 INVESTMENT EARNINGS 5,696 4,155 3,267 5,433 8,975 11,420 2,000 7,446 2,000 0 286-1910-351101 UNREALIZED GAIN (LOSSES) 7,226 (4,669) (18,657) (7,840) 6,975 14,918 1,000 0 1,000 0 286-6230-328101 ANNUAL ASSESSMENTS 226,314 233,403 233,403 235,136 234,535 235,360 240,516 130,888 240,516 0 TOTAL REVENUES 239,236 232,889 218,013 232,729 250,485 261,698 243,516 138,334 243,516 0
EXPENDITURES
OPERATIONS & MAINTENANCE
286-6230-420001 ELECTRIC 6,515 9,355 6,701 8,537 7,738 9,983 11,500 4,167 11,500 0 286-6230-420006 WATER 61,850 55,559 63,406 40,111 48,132 72,020 75,000 34,965 75,000 0 286-6230-424007 TREE MAINTENANCE/REPLACE 48,521 10,935 11,904 4,621 21,329 1,503 21,500 11,565 21,500 0 286-6230-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 306 5,000 0 5,000 0 286-6230-424009 IRRIGATION MAINTENANCE 7,221 11,857 10,999 4,863 5,555 6,784 20,000 4,374 20,000 0 286-6230-425003 CONTRACT SERVICES 9,270 16,440 24,727 18,239 29,576 20,759 65,400 24,669 65,400 0 286-6230-425011 ADVERTISING 29 0 33 29 29 29 100 20 100 0 286-6230-425015 LANDSCAPING 82,830 82,830 82,830 82,829 82,830 82,830 112,830 41,415 112,830 0 286-6230-425025 PARKS MAINTENANCE CHARGES 10,000 10,000 10,000 10,000 10,000 10,000 10,000 5,000 10,000 0 286-6230-425026 FINANCE ADMINISTRATIVE CHARGES 7,655 7,655 7,655 7,655 7,655 7,655 7,655 3,828 7,655 0 286-6230-427006 GENERAL SUPPLIES 746 0 484 1,322 1,197 2,325 3,825 232 3,825 0 TOTAL EXPENDITURES 234,637 204,631 218,739 178,206 214,041 214,194 332,810 130,235 332,810 0 REVENUES OVER (UNDER) EXPENDITURES 4,599 28,258 (726) 54,523 36,444 47,504 (89,294) 8,099 (89,294) 0 FUND BALANCE - BEGINNING 397,801 402,400 430,658 429,932 484,455 520,899 568,403 568,403 568,403 FUND BALANCE - ENDING 402,400 430,658 429,932 484,455 520,899 568,403 479,109 576,502 479,109
FUND BALANCE
UNRESERVED 168,325 184,271 171,233 213,444 249,888 285,080 195,786 293,179 195,786
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 98,657 402,400 430,658 429,932 484,455 520,899 568,403 479,109 576,502 479,109 121
95 2/18/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
SUMMARY OF FUND BALANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year ZONE Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 6241 LIVE OAK 29,057 21,593 23,307 26,157 29,568 33,590 35,730 35,261 35,730 0 6242 REINMAN COURT 22,549 24,606 25,415 28,300 32,134 37,276 34,556 39,164 34,556 0 6243 SUNSET MEADOWS 82,574 89,524 92,866 101,619 109,178 121,390 121,065 126,589 121,065 0 6244 STERLING HILLS 92,963 113,530 122,777 137,479 153,032 176,245 173,455 184,973 173,455 0 6245 MURDOCH ESTATES (1,187) 192 2,221 3,821 5,744 8,607 7,925 10,235 7,925 0 225,956 249,445 266,586 297,376 329,656 377,108 372,731 396,222 372,731 0 122
96 2/18/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
LIVE OAK (6241) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
288-6241-351100 INVESTMENT EARNINGS 434 262 189 346 594 771 150 483 150 0 288-6241-351101 UNREALIZED GAIN (LOSSES) 520 (269) (993) (397) 350 836 70 0 70 0 288-6241-328101 ANNUAL ASSESSMENTS 6,332 6,374 4,643 4,604 4,603 4,634 4,500 2,421 4,500 0 TOTAL REVENUES 7,286 6,367 3,839 4,553 5,547 6,241 4,720 2,904 4,720 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6241-420001 ELECTRIC 554 573 620 680 872 1,037 1,220 523 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 483 483 724 241 483 401 515 319 515 0 288-6241-425011 ADVERTISING 6 0 6 7 6 6 20 4 20 0
288-6241-425026 FINANCE ADMINISTRATIVE CHARGES 775 775 775 775 775 775 775 387 775 0 288-6241-427006 GENERAL SUPPLIES 0 0 0 0 0 0 50 0 50 0
TOTAL EXPENDITURES 1,818 13,831 2,125 1,703 2,136 2,219 2,580 1,233 2,580 0 REVENUES OVER (UNDER) EXPENDITURES 5,468 (7,464) 1,714 2,850 3,411 4,022 2,140 1,671 2,140 0 FUND BALANCE - BEGINNING 23,589 29,057 21,593 23,307 26,157 29,568 33,590 33,590 33,590 FUND BALANCE - ENDING 29,057 21,593 23,307 26,157 29,568 33,590 35,730 35,261 35,730 123
97 2/18/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
REINMAN COURT (6242) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
288-6242-351100 INVESTMENT EARNINGS 348 246 208 374 644 836 150 536 150 0 288-6242-351101 UNREALIZED GAIN (LOSSES) 403 (243) (1,083) (424) 379 906 80 0 80 0 288-6242-328101 ANNUAL ASSESSMENTS 7,548 7,775 8,460 8,738 8,969 9,238 8,600 5,262 8,600 0 TOTAL REVENUES 8,299 7,778 7,585 8,688 9,992 10,980 8,830 5,798 8,830 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6242-420001 ELECTRIC 120 121 119 31 24 9 150 2 150 0 288-6242-420006 WATER 1,932 1,709 2,063 1,463 1,541 1,186 1,900 1,932 1,900 0 288-6242-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 1,000 0 1,000 0 288-6242-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 1,000 0 1,000 0 288-6242-424009 IRRIGATION MAINTENANCE 0 0 0 0 109 190 2,640 0 2,640 0 288-6242-425003 CONTRACT SERVICES 141 141 211 70 141 111 150 81 150 0 288-6242-425011 ADVERTISING 1 0 2 2 2 1 10 1 10 0
288-6242-425015 LANDSCAPING SERVICES 3,103 3,150 3,781 3,637 3,741 3,741 4,000 1,594 4,000 0 288-6242-425025 PARKS MAINTENANCE CHARGES 400 400 400 400 400 400 400 200 400 0 288-6242-425026 FINANCE ADMINISTRATIVE CHARGES 200 200 200 200 200 200 200 100 200 0 288-6242-427006 GENERAL SUPPLIES 0 0 0 0 0 0 100 0 100 0 TOTAL EXPENDITURES 5,897 5,721 6,776 5,803 6,158 5,838 11,550 3,910 11,550 0 REVENUES OVER (UNDER) EXPENDITURES 2,402 2,057 809 2,885 3,834 5,142 (2,720) 1,888 (2,720) 0 FUND BALANCE - BEGINNING 20,147 22,549 24,606 25,415 28,300 32,134 37,276 37,276 37,276 FUND BALANCE - ENDING 22,549 24,606 25,415 28,300 32,134 37,276 34,556 39,164 34,556 124
98 2/18/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
SUNSET MEADOWS (6243) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
288-6243-351100 INVESTMENT EARNINGS 1,315 900 752 1,348 2,187 2,841 500 1,745 500 0 288-6243-351101 UNREALIZED GAIN (LOSSES) 1,477 (889) (3,958) (1,468) 1,289 3,076 200 0 200 0 288-6243-328101 ANNUAL ASSESSMENTS 24,555 28,980 29,500 29,897 30,154 30,137 30,000 15,333 30,000 0 TOTAL REVENUES 27,347 28,991 26,294 29,777 33,630 36,054 30,700 17,078 30,700 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6243-420001 ELECTRIC 1,945 2,017 2,178 2,849 3,408 3,704 4,000 1,867 4,000 0 288-6243-420006 WATER 14,415 9,699 11,877 9,955 11,337 10,875 12,000 5,355 12,000 0 288-6243-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 1,000 400 1,000 0 288-6243-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 500 0 500 0 288-6243-424009 IRRIGATION MAINTENANCE 995 2,897 995 0 2,683 706 3,000 451 3,000 0 288-6243-425003 CONTRACT SERVICES 422 422 633 211 422 336 450 251 450 0 288-6243-425011 ADVERTISING 4 0 5 4 4 4 30 3 30 0
288-6243-425015 LANDSCAPING SERVICES 6,363 6,461 6,719 7,460 7,672 7,672 9,000 3,280 9,000 0 288-6243-425025 PARKS MAINTENANCE CHARGES 145 145 145 145 145 145 145 72 145 0 288-6243-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 200 400 0 288-6243-427006 GENERAL SUPPLIES 0 0 0 0 0 0 500 0 500 0 0 TOTAL EXPENDITURES 24,689 22,041 22,952 21,024 26,071 23,842 31,025 11,879 31,025 0 REVENUES OVER (UNDER) EXPENDITURES 2,658 6,950 3,342 8,753 7,559 12,212 (325) 5,199 (325) 0 FUND BALANCE - BEGINNING 79,916 82,574 89,524 92,866 101,619 109,178 121,390 121,390 121,390 FUND BALANCE - ENDING 82,574 89,524 92,866 101,619 109,178 121,390 121,065 126,589 121,065 125
99 2/18/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
STERLING HILLS (6244) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
288-6244-351100 INVESTMENT EARNINGS 1,395 1,083 997 1,815 3,066 3,982 400 2,533 400 0 288-6244-351101 UNREALIZED GAIN (LOSSES) 1,663 (1,057) (5,327) (2,174) 1,807 4,313 400 0 400 0 288-6244-328101 ANNUAL ASSESSMENTS 31,975 37,383 35,190 35,752 35,497 37,197 35,500 19,688 35,500 0 TOTAL REVENUES 35,033 37,409 30,860 35,393 40,370 45,492 36,300 22,221 36,300 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6244-420001 ELECTRIC 334 378 408 492 637 697 900 349 900 0 288-6244-420006 WATER 5,797 4,240 6,684 6,692 8,537 7,309 9,000 6,983 9,000 0 288-6244-424007 TREE MAINTENANCE/REPLACE 400 0 0 0 0 0 400 0 400 0 288-6244-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 500 0 500 0 288-6244-424009 IRRIGATION MAINTENANCE 278 495 1,550 144 1,753 1,380 7,600 445 7,600 0 288-6244-425003 CONTRACT SERVICES 1,209 1,038 1,273 234 778 381 900 293 900 0 288-6244-425011 ADVERTISING 5 0 6 5 5 5 30 4 30 0
288-6244-425015 LANDSCAPING SERVICES 9,565 9,691 10,692 12,124 12,107 11,507 18,360 4,919 18,360 0 288-6244-425025 PARKS MAINTENANCE CHARGES 600 600 600 600 600 600 600 300 600 0 288-6244-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 200 400 0 288-6244-427006 GENERAL SUPPLIES 0 0 0 0 0 0 400 0 400 0 TOTAL EXPENDITURES 18,588 16,842 21,613 20,691 24,817 22,279 39,090 13,493 39,090 0 REVENUES OVER (UNDER) EXPENDITURES 16,445 20,567 9,247 14,702 15,553 23,213 (2,790) 8,728 (2,790) 0 FUND BALANCE - BEGINNING 76,518 92,963 113,530 122,777 137,479 153,032 176,245 176,245 176,245 FUND BALANCE - ENDING 92,963 113,530 122,777 137,479 153,032 176,245 173,455 184,973 173,455 126
100
2/18/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2025-26
MURDOCH ESTATES (6245) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
288-6245-351100 INVESTMENT EARNINGS 0 1 19 43 115 149 0 124 0 0 288-6245-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 68 162 0 0 0 0 288-6245-328101 ANNUAL ASSESSMENTS 1,770 2,492 2,935 2,644 3,112 3,205 3,023 1,858 3,023 0 TOTAL REVENUES 1,770 2,493 2,954 2,687 3,295 3,516 3,023 1,982 3,023 0
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6245-420001 ELECTRIC 132 137 148 179 232 252 250 127 250 0 288-6245-420006 WATER 964 846 615 808 941 283 975 157 975 0 288-6245-425003 CONTRACT SERVICES 61 61 91 30 61 47 65 34 65 0 288-6245-425011 ADVERTISING 1 0 1 1 1 1 5 1 5 0
288-6245-425011 LANDSCAPING SERVICES 0 0 0 0 67 0 2,340 0 2,340 0 288-6245-425026 FINANCE ADMINISTRATIVE CHARGES 70 70 70 69 70 70 70 35 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 1,372 653 3,705 354 3,705 0 REVENUES OVER (UNDER) EXPENDITURES 542 1,379 2,029 1,600 1,923 2,863 (682) 1,628 (682) 0 FUND BALANCE - BEGINNING (1,729) (1,187) 192 2,221 3,821 5,744 8,607 8,607 8,607 FUND BALANCE - ENDING (1,187) 192 2,221 3,821 5,744 8,607 7,925 10,235 7,925 127
101
2/18/2026
FIRE SERVICES CFD 2003-01 (291)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
291-1910-351100 INVESTMENT EARNINGS 864 165 14 61 93 104 100 34 100 0 291-1910-351101 UNREALIZED GAIN (LOSSES) 2,970 (3,180) (910) (1,728) 572 1,815 100 0 100 0 291-2210-328101 ANNUAL ASSESSMENTS 410,095 420,206 420,345 445,600 473,981 490,310 504,510 268,807 504,510 0 TOTAL REVENUES 413,929 417,191 419,449 443,933 474,646 492,229 504,710 268,841 504,710 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 85,000 170,000 0 291-2210-499110 TRANSFERS OUT-GENERAL FUND 280,000 300,000 260,000 280,000 310,000 310,000 345,000 172,500 345,000 0 TOTAL EXPENDITURES 440,000 460,000 420,000 440,000 470,000 480,000 515,000 257,500 515,000 0 REVENUES OVER (UNDER) EXPENDITURES (26,071) (42,809) (551) 3,933 4,646 12,229 (10,290) 11,341 (10,290) 0 FUND BALANCE - BEGINNING 70,524 44,453 1,644 1,093 5,026 9,672 21,901 21,901 21,901 FUND BALANCE - ENDING 44,453 1,644 1,093 5,026 9,672 21,901 11,611 33,242 11,611 128
102
2/18/2026
PUBLIC SAFETY CFD 2007-01 (292)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
292-1910-351100 INVESTMENT EARNINGS 1,062 108 121 663 970 208 100 37 100 0 292-1910-351101 UNREALIZED GAIN (LOSSES) 2,858 (3,188) (2,311) (4,716) 3,189 3,697 100 0 100 0 292-1910-328101 ANNUAL ASSESSMENTS 220,739 226,298 295,770 310,069 342,463 389,368 429,000 231,600 429,000 0 TOTAL REVENUES 224,659 223,218 293,580 306,016 346,622 393,273 429,200 231,637 429,200 0
EXPENDITURES
TRANSFERS & OTHER
292-2110-499110 POLICE SERVICES 140,000 120,000 110,000 150,000 215,000 200,000 220,000 100,000 220,000 0 292-2210-499110 FIRE SERVICES 120,000 135,000 120,000 150,000 190,000 200,000 200,000 100,000 200,000 0 TOTAL EXPENDITURES 260,000 255,000 230,000 300,000 405,000 400,000 420,000 200,000 420,000 0 REVENUES OVER (UNDER) EXPENDITURES (35,341) (31,782) 63,580 6,016 (58,378) (6,727) 9,200 31,637 9,200 0 FUND BALANCE - BEGINNING 68,988 33,647 1,865 65,445 71,461 13,083 6,356 6,356 6,356 FUND BALANCE - ENDING 33,647 1,865 65,445 71,461 13,083 6,356 15,556 37,993 15,556 129
103
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
SUMMARY OF FUND BALANCE
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment 6250 TESORO I 252,202 329,323 389,056 457,229 468,759 493,806 491,118 509,900 491,118 0 6251 HILL RD 2,896 4,359 5,639 6,417 8,375 10,475 12,183 11,493 12,183 0 6252 OGCC 9,015 14,015 19,265 22,015 28,508 35,636 41,186 38,918 41,186 0 6253 RIVERPOINT 882 2,149 3,416 5,170 8,895 12,754 16,284 14,825 16,284 0 6254 OAK LEAF MEADOWS 0 0 0 0 2,264 4,877 7,377 6,267 7,377 0 6255 LOMA LANE 0 0 0 0 0 713 1,418 1,085 1,418 0
6256 ESTATES AT TESORO 0 0 0 (77) (368) (3,519) (11,635) (2,456) (11,635) 0 6257 CARMEL RANCH 0 0 0 (286) 1,643 5,989 (174) 11,489 (174) 0 6258 WHISPERING OAKS 0 0 0 0 0 3,503 6,930 3,550 6,930 0 6259 SADDLEWOOD 0 0 0 0 0 0 0 0 0 0
264,995 349,846 417,376 490,468 518,076 564,234 564,687 595,071 564,687 0 130
104
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
TESORO I (6250) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6250-351100 INVESTMENT EARNINGS 2,755 2,968 3,022 4,793 6,560 8,738 2,500 6,589 2,500 0 293-62550-351101UNREALIZED GAIN (LOSSES) 5,276 (2,255) (16,896) (8,233) 6,204 13,103 812 0 812 0 293-6250-328101 ANNUAL ASSESSMENTS 72,919 78,010 77,953 85,325 16,003 21,503 21,500 17,180 21,500 0 TOTAL REVENUES 80,950 78,723 64,079 81,885 28,767 43,344 24,812 23,769 24,812 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6250-420001 ELECTRIC 755 602 2,175 3,960 1,185 1,397 3,000 726 3,000 0 293-6250-420006 WATER 638 500 1,671 3,262 1,014 988 5,000 492 5,000 0 293-6250-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 121 0 500 0 500 0 293-6250-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 500 0 500 0 293-6250-425003 CONTRACT SERVICES 0 0 0 167 0 0 0 0 0 0 293-6250-425015 LANDSCAPING 760 0 0 6,323 14,917 15,412 18,000 6,457 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 0 500 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 18,297 27,500 7,675 27,500 0 REVENUES OVER (UNDER) EXPENDITURES 78,297 77,121 59,733 68,173 11,530 25,047 (2,688) 16,094 (2,688) 0 FUND BALANCE - BEGINNING 173,905 252,202 329,323 389,056 457,229 468,759 493,806 493,806 493,806 FUND BALANCE - ENDING 252,202 329,323 389,056 457,229 468,759 493,806 491,118 509,900 491,118 131
105
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
HILL RD (6251) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6251-351100 INVESTMENT EARNINGS 0 0 0 0 159 160 0 140 0 0 293-6251-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 145 234 0 0 0 0 293-6251-328101 ANNUAL ASSESSMENTS 1,432 1,463 1,280 778 1,654 1,708 1,708 878 1,708 0 TOTAL REVENUES 1,432 1,463 1,280 778 1,958 2,102 1,708 1,018 1,708 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6251-420001 ELECTRIC 0 0 0 0 0 2 0 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 2 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 1,432 1,463 1,280 778 1,958 2,100 1,708 1,018 1,708 0 FUND BALANCE - BEGINNING 1,464 2,896 4,359 5,639 6,417 8,375 10,475 10,475 10,475 FUND BALANCE - ENDING 2,896 4,359 5,639 6,417 8,375 10,475 12,183 11,493 12,183 132
106
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
OGCC (6252) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6252-351100 INVESTMENT EARNINGS 0 0 0 0 542 631 0 476 0 0 293-6252-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 495 797 0 0 0 0 293-6252-328101 ANNUAL ASSESSMENTS 4,500 5,000 5,250 2,750 5,500 5,700 5,700 2,900 5,700 0 TOTAL REVENUES 4,500 5,000 5,250 2,750 6,537 7,128 5,700 3,376 5,700 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6252-420001 ELECTRIC 0 0 0 0 0 0 150 94 150 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 0 150 94 150 0
REVENUES OVER (UNDER) EXPENDITURES 4,500 5,000 5,250 2,750 6,493 7,128 5,550 3,282 5,550 0 FUND BALANCE - BEGINNING 4,515 9,015 14,015 19,265 22,015 28,508 35,636 35,636 35,636 FUND BALANCE - ENDING 9,015 14,015 19,265 22,015 28,508 35,636 41,186 38,918 41,186 133
107
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
RIVER POINT(6253) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6253-351100 INVESTMENT EARNINGS 0 0 0 0 159 74 0 170 0 0 293-6253-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 146 249 0 0 0 0 293-6253-328101 ANNUAL ASSESSMENTS 882 1,267 1,267 1,754 3,420 3,536 3,530 1,901 3,530 0 TOTAL REVENUES 882 1,267 1,267 1,754 3,725 3,859 3,530 2,071 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 3,859 3,530 2,071 3,530 0 FUND BALANCE - BEGINNING 0 882 2,149 3,416 5,170 8,895 12,754 12,754 12,754 FUND BALANCE - ENDING 882 2,149 3,416 5,170 8,895 12,754 16,284 14,825 16,284 134
108
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
OAK LEAF MEADOWS (6254) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6254-351100 INVESTMENT EARNINGS 0 0 0 0 33 50 0 65 0 0 293-6254-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 31 63 0 0 0 0 293-6254-328101 ANNUAL ASSESSMENTS 0 0 0 0 2,200 2,500 2,500 1,325 2,500 0 TOTAL REVENUES 0 0 0 0 2,264 2,613 2,500 1,390 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 2,613 2,500 1,390 2,500 0 FUND BALANCE - BEGINNING 0 0 0 0 0 2,264 4,877 4,877 4,877 FUND BALANCE - ENDING 0 0 0 0 2,264 4,877 7,377 6,267 7,377 135
109
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
LOMA LANE (6255) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6255-351100 INVESTMENT EARNINGS 0 0 0 0 0 8 0 10 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 0 705 705 362 705 0 TOTAL REVENUES 0 0 0 0 0 713 705 372 705 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 0 713 705 372 705 0 FUND BALANCE - BEGINNING 0 0 0 0 0 0 713 713 713
FUND BALANCE - ENDING 0 0 0 0 0 713 1,418 1,085 1,418
136
110
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
ESTATES AT TESORO (6256) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6256-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 293-6256-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 293-6256-328101 ANNUAL ASSESSMENTS 0 0 0 0 1,091 3,303 4,284 4,136 4,284 0 TOTAL REVENUES 0 0 0 0 1,091 3,303 4,284 4,136 4,284 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6256-420001 ELECTRIC 0 0 0 0 942 2,537 5,000 1,198 5,000 0 293-6256-420006 WATER 0 0 0 77 270 234 400 116 400 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 0 500 0 500 0 293-6256-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6256-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6256-425015 LANDSCAPING 0 0 0 0 0 3,183 6,000 1,509 6,000 0 293-6256-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6256-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 500 500 250 500 0 293-6256-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 77 1,382 6,454 12,400 3,073 12,400 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (77) (291) (3,151) (8,116) 1,063 (8,116) 0 FUND BALANCE - BEGINNING 0 0 0 0 (77) (368) (3,519) (3,519) (3,519) FUND BALANCE - ENDING 0 0 0 (77) (368) (3,519) (11,635) (2,456) (11,635) 137
111
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
CARMEL RANCH (6257) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6257-351100 INVESTMENT EARNINGS 0 0 0 0 24 84 0 80 0 0 293-6257-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 22 46 0 0 0 0 293-6257-328101 ANNUAL ASSESSMENTS 0 0 0 0 5,956 15,068 14,937 12,229 14,937 0 TOTAL REVENUES 0 0 0 0 6,002 15,198 14,937 12,309 14,937 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6257-420001 ELECTRIC 0 0 0 0 455 1,444 1,600 675 1,600 0 293-6257-420006 WATER 0 0 0 286 3,448 2,248 5,000 1,087 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 0 1,000 0 1,000 0 293-6257-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6257-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6257-425015 LANDSCAPING 0 0 0 0 0 6,660 13,000 4,797 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 0 500 500 250 500 0 293-6257-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 286 4,073 10,852 21,100 6,809 21,100 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (286) 1,929 4,346 (6,163) 5,500 (6,163) 0 FUND BALANCE - BEGINNING 0 0 0 0 (286) 1,643 5,989 5,989 5,989 FUND BALANCE - ENDING 0 0 0 (286) 1,643 5,989 (174) 11,489 (174) 138
112
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
WHISPERING OAKS (6258) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6258-351100 INVESTMENT EARNINGS 0 0 0 0 0 41 0 47 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 3,462 3,427 0 3,427 0 TOTAL REVENUES 0 0 0 0 0 3,503 3,427 47 3,427 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6258-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6258-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6258-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6258-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6258-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6258-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6258-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 3,503 3,427 47 3,427 0 FUND BALANCE - BEGINNING 0 0 0 0 0 0 3,503 3,503 3,503
FUND BALANCE - ENDING 0 0 0 0 0 3,503 6,930 3,550 6,930 139
113
2/18/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2025-26
SADDLEWOOD (6259) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
293-6258-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 293-6258-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 293-6258-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 0 0 0 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6258-420001 ELECTRIC 0 0 0 0 0 0 0 0 0 0
293-6258-420006 WATER 0 0 0 0 0 0 0 0 0 0
293-6258-425011 ADVERTSING 0 0 0 0 0 0 0 0 0 0
293-6258-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 0 293-6258-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 0 293-6258-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
293-6258-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0 0
293-6258-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 0 0 293-6258-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 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
140
114
2/18/2026
STREETS REPLACEMENT FUND (294)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
294-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 294-1910-374120 MISCELLANEOUS 0 0 0 0 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 0 97,877 0 97,877 0 TOTAL EXPENDITURES 0 0 68,674 392,326 0 0 97,877 0 97,877 0 REVENUES OVER (UNDER) EXPENDITURES 0 461,000 (68,674) (392,326) 97,877 0 (97,877) 0 (97,877) 0 FUND BALANCE - BEGINNING 0 0 461,000 392,326 0 97,877 97,877 97,877 97,877 FUND BALANCE - ENDING 0 461,000 392,326 0 97,877 97,877 0 97,877 0 141
115
2/18/2026
SURFACE TRANSPORTATION FUND (316)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
316-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 316-4149-361101 FEDERAL GAS TAX -CMAQ 99,842 662,036 758,428 368,617 288,605 478,585 0 653,620 2,673,000 2,673,000 TOTAL REVENUES 99,842 662,036 758,428 368,617 288,605 478,585 0 653,620 2,673,000 2,673,000 316-4149-442001 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 1,800 0 0 0 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 609 271,949 0 0 0 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 96,807 871,193 711,902 871,193 0 CP2506 S YOSEMITE - ALBERS 0 0 0 0 0 344 924,656 808,314 924,656 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 0 0 0 780,000 780,000 TOTAL EXPENDITURES 28,140 852,977 922,989 282,998 288,890 370,900 1,795,849 1,520,216 2,575,849 780,000 REVENUES OVER (UNDER) EXPENDITURES 71,702 (190,941) (164,561) 85,619 (285) 107,685 (1,795,849) (866,596) 97,151 1,893,000 FUND BALANCE - BEGINNING (28,395) 43,307 (147,634) (312,195) (226,576) (226,861) (119,176) (119,176) (119,176) FUND BALANCE - ENDING 43,307 (147,634) (312,195) (226,576) (226,861) (119,176) (1,915,025) (985,772) (22,025) 142
116
2/18/2026
PARKS CAPITAL FACILITIES FUND (343)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
343-1910-351100 INVESTMENT EARNINGS 63,741 47,966 42,787 64,777 101,960 55,276 30,000 21,417 30,000 0 343-1910-351101 UNREALIZED GAIN (LOSSES) 74,120 (43,240) (199,262) (57,226) 68,389 138,636 10,000 0 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 12,632 386,410 318,510 845,512 824,500 59,841 824,500 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 1,039,424 488,859 864,500 864,500 81,258 0
EXPENDITURES
GENERAL GOVERNMENT
343-7219-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0 0
343-7219-441020 IMPROVEMENTS TO LAND 625 667 726 738 697 678 800 715 800 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 0 18,000 0 18,000 0 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 0 5,000 0 5,000 0 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 3,638,213 16,817 6,160 16,817 0 CP2605 FISH PARK RESTROOM & IMPROVEMENTS 0 0 0 0 0 0 524,500 0 524,500 0 CP2606 SADDLEWOOD REIMB AGREEMENT 0 0 0 0 0 0 50,000 0 50,000 0 TOTAL EXPENDITURES 10,599 11,683 277,755 126,978 1,444,277 3,638,891 615,117 6,875 615,117 0 REVENUES OVER (UNDER) EXPENDITURES 296,397 630,608 (421,598) 266,983 (955,418) (2,599,467) 249,383 74,383 249,383 0 FUND BALANCE - BEGINNING 4,135,413 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 1,352,918 1,352,918 1,352,918 FUND BALANCE - ENDING 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 1,352,918 1,602,301 1,427,301 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 1,283,300 143
117
2/18/2026
STREETS CAPITAL FACILITIES FUND (344)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
344-1910-351100 INVESTMENT EARNINGS 0 0 0 2,287 6,834 14,872 0 11,631 0 0 344-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (16,805) (608) 17,413 0 0 0 0 344-4149-371404 STREETS 103,685 388,705 337,653 392,327 403,796 412,780 225,000 23,498 225,000 0 TOTAL REVENUES 103,685 388,705 337,653 377,809 410,022 445,065 225,000 35,129 225,000 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 96,557 162,717 100,000 0 100,000 0 CP2315 S MAAG AVE EXTENSION - DESIGN 0 0 0 0 0 0 40,000 0 40,000 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 81,415 59,990 5,800 69,200 0 69,200 0 CP2407 STREETS MASTER PLAN 0 0 0 0 1,870 0 20,000 0 20,000 0 CP2503 KAUFMAN RD (GREGER - PIPELINE) 0 0 0 0 0 0 390,000 229,875 390,000 0 TOTAL EXPENDITURES 9,000 184,332 54,001 143,807 172,417 168,517 619,200 229,875 619,200 0 REVENUES OVER (UNDER) EXPENDITURES 94,685 204,373 283,652 234,002 237,605 276,548 (394,200) (194,746) (394,200) 0 FUND BALANCE - BEGINNING (487,381) (392,696) (188,323) 95,329 329,331 566,936 843,484 843,484 843,484 FUND BALANCE - ENDING (392,696) (188,323) 95,329 329,331 566,936 843,484 449,284 648,738 449,284 144
118
2/18/2026
STORM DRAIN CAPITAL FACILITIES FUND (349)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
349-1910-351100 INVESTMENT EARNINGS 10,504 2,596 3,799 9,378 12,431 12,498 600 5,832 600 0 349-1910-351101 UNREALIZED GAIN (LOSSES) 8,155 (8,809) (12,501) (8,159) 10,913 8,601 400 0 400 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 78,588 40,000 4,838 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 99,687 41,000 10,670 41,000 0
EXPENDITURES
349-4150-442001 CAPITAL PROJECTS
CP1408 FCB HOMES REIMBURSEMENT 0 33,072 9,500 8,305 18,600 0 30,000 30,000 30,000 0 CP1801 DRYWELLS REHAB 0 0 20,390 0 0 0 2,500 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 34,439 50,000 50,000 50,000 0 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 0 20,000 0 20,000 0
CP2503 KAUFMAN RD IMPROV 0 0 0 0 0 0 60,000 67,370 67,370 7,370 CP2311 GREGER SPORTS FIELDS STORM DRAIN 0 0 0 0 0 0 150,000 0 150,000 0 TOTAL EXPENDITURES 4,505 422,775 42,824 26,918 311,975 34,439 312,500 149,870 319,870 7,370 REVENUES OVER (UNDER) EXPENDITURES 31,442 (352,453) 258,992 40,902 (205,791) 65,248 (271,500) (139,200) (278,870) (7,370) FUND BALANCE - BEGINNING 641,571 673,013 320,560 579,552 620,454 414,663 479,911 479,911 479,911 FUND BALANCE - ENDING 673,013 320,560 579,552 620,454 414,663 479,911 208,411 340,711 201,041 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 96,567 396,238 476,247 299,865 411,679 145
119
2/18/2026
ADMINISTRATION CAPITAL FACILITES FUND (354)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
354-1910-351100 INVESTMENT EARNINGS 1,677 1,368 1,208 2,024 3,453 5,023 800 3,182 800 0 354-1910-351101 UNREALIZED GAIN (LOSSES) 2,074 (1,165) (6,003) (2,466) 1,591 5,436 400 0 400 0 354-1910-371417 ADMINISTRATION 5,522 39,962 10,771 28,872 36,177 29,588 20,000 3,677 20,000 0 TOTAL REVENUES 9,273 40,165 5,976 28,430 41,221 40,047 21,200 6,859 21,200 0
EXPENDITURES
GENERAL GOVERNMENT
354-1910-425003 CONTRACT SERVICES 0 0 0 7,000 0 9,853 50,000 0 50,000 0 354-1910-442001 CAPITAL OUTLAY
CP140 FCB HOMES REIMBURSEMENT 0 16,870 5,069 3,399 10,656 4,383 10,000 4,648 10,000 0 TOTAL EXPENDITURES 0 16,870 5,069 10,399 10,656 14,236 60,000 4,648 60,000 0 REVENUES OVER (UNDER) EXPENDITURES 9,273 23,295 907 18,031 30,565 25,811 (38,800) 2,211 (38,800) 0 FUND BALANCE - BEGINNING 109,053 118,326 141,621 142,528 160,559 191,124 216,935 216,935 216,935 FUND BALANCE - ENDING 118,326 141,621 142,528 160,559 191,124 216,935 178,135 219,146 178,135 146
120
2/18/2026
FIRE CAPITAL FACILITY FUND (355)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
355-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 355-2210-371407 FIRE 10,689 90,600 21,842 68,618 83,811 64,852 45,000 8,251 45,000 0 TOTAL REVENUES 10,689 90,600 21,842 68,618 83,811 64,852 45,000 8,251 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 64,852 45,000 8,251 45,000 0 FUND BALANCE - BEGINNING (701,377) (690,688) (600,088) (578,246) (509,628) (425,817) (360,965) (360,965) (360,965) FUND BALANCE - ENDING (690,688) (600,088) (578,246) (509,628) (425,817) (360,965) (315,965) (352,714) (315,965) 147
121
2/18/2026
POLICE CAPITAL FACILITY FUND (356)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
356-1910-351100 INVESTMENT EARNINGS 2,601 991 998 672 1,931 4,049 600 2,905 600 0 356-1910-351101 UNREALIZED GAIN (LOSSES) 1,334 (1,270) (3,576) (852) (778) 3,812 200 0 200 0 356-2110-371412 POLICE 8,571 72,278 17,107 54,891 67,256 51,549 50,000 6,590 50,000 0 TOTAL REVENUES 12,506 71,999 14,529 54,711 68,409 59,410 50,800 9,495 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 59,410 50,800 9,495 50,800 0 FUND BALANCE - BEGINNING 272,991 66,170 138,169 14,601 69,312 137,721 197,131 197,131 197,131 FUND BALANCE - ENDING 66,170 138,169 14,601 69,312 137,721 197,131 247,931 206,626 247,931 148
122
2/18/2026
GENERAL GOVERNMENT CAPITAL FACILITY FUND (357)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
357-1910-351100 INVESTMENT EARNINGS 11,260 8,523 4,799 4,913 8,053 5,255 5,000 2,622 5,000 0 357-1910-351101 UNREALIZED GAIN (LOSSES) 13,419 (8,648) (19,983) (5,221) 5,512 11,319 1,500 0 1,500 0 357-1910-371413 GENERAL GOVERNMENT 9,290 78,656 18,970 59,639 71,937 57,650 40,000 7,153 40,000 0 0 TOTAL REVENUES 33,969 78,531 3,786 59,331 85,502 74,224 46,500 9,775 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 8,550 25,000 0 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 50,500 257,712 62,288 52,759 62,288 0 TOTAL EXPENDITURES 0 33,577 489,023 7,435 71,694 266,262 87,288 52,759 87,288 0 REVENUES OVER (UNDER) EXPENDITURES 33,969 44,954 (485,237) 51,896 13,808 (192,038) (40,788) (42,984) (40,788) 0 FUND BALANCE - BEGINNING 738,944 772,913 817,867 332,630 384,526 398,334 206,296 206,296 206,296 FUND BALANCE - ENDING 772,913 817,867 332,630 384,526 398,334 206,296 165,508 163,312 165,508 149
123
2/18/2026
PLAN AREA FEE FUND (360)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
360-1910-351100 INVESTMENT EARNINGS 7,127 1,680 0 32 236 662 0 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 79,472 100,000 100,000 100,000 0 TOTAL REVENUES 13,035 (7,248) 0 84,124 126,967 80,134 100,000 100,000 100,000 0
GENERAL GOVERNMENT
360-1910-442001 CONTRACT SERVICES
CP2014 D STREET EXTENSION TO STEARNS 227,268 405,404 0 0 0 204,236 90,000 90,000 90,000 0 CP2319 CARMEL RANCH REIMBURSEMENT 0 0 0 79,589 0 0 0 0 0 0 TOTAL EXPENDITURES 227,268 405,404 0 79,589 0 204,236 90,000 90,000 90,000 0 REVENUES OVER (UNDER) EXPENDITURES (214,233) (412,652) 0 4,535 126,967 (124,102) 10,000 10,000 10,000 0 FUND BALANCE - BEGINNING 619,637 405,404 (7,248) (7,248) (2,713) 124,254 152 152 152 FUND BALANCE - ENDING 405,404 (7,248) (7,248) (2,713) 124,254 152 10,152 10,152 10,152 150
124
2/18/2026
RDA SUCCESSOR AGENCY (363)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual 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 0 125,000 250,000 250,000 250,000 125,000 250,000 0 363-9091-351317 COWBOY MUSEUM 3,674 3,674 3,674 3,674 3,671 3,673 3,674 1,837 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 3,674 224,174 328,083 253,671 253,673 253,674 126,837 253,674 0
EXPENDITURES
SALARIES & BENEFITS
363-9091-410000 CONTRACT SERVICES 13,426 12,598 13,827 14,828 15,348 14,647 15,000 8,385 15,000 0 363-9091-414001 RETIREMENT 7,007 8,129 1,983 1,753 1,804 1,722 2,500 986 2,500 0 363-9091-414002 HEALTH INSURANCE 1,628 1,423 1,472 1,552 1,596 1,466 2,000 534 2,000 0 CP1408 FCB HOMES REIMBURSEMENT 499 470 517 553 575 544 500 322 500 0 363-9091-414004 SOCIAL SECURITY/MEDICARE 182 171 198 201 209 197 200 111 200 0 363-9091-414005 LONG TERM DISABILITY INS 64 33 29 19 29 59 75 27 75 0 363-9091-414006 STATE UNEMPLOYMENT 21 40 32 21 18 22 50 0 50 0 363-9091-414007 DEFERRED COMPENSATION 664 627 688 738 765 730 600 418 600 0 363-9091-414008 LIFE INSURANCE 66 60 64 28 46 50 60 23 60 0 * SALARIES & BENEFITS 23,557 23,551 18,810 19,693 20,390 19,437 20,985 10,806 20,985 0
OPERATIONS & MAINTENANCE
363-9091-415000 INSURANCE 6,600 6,000 6,600 6,600 6,600 6,600 6,600 0 6,600 0 363-9091-423000 LEASES 10,000 12,597 6,000 6,000 6,000 6,000 6,000 3,000 6,000 0 363-9091-425002 AUDIT 0 0 18,656 5,000 5,300 5,300 5,300 0 5,300 0 363-9091-425003 CONTRACT SERVICES 209,643 0 180,491 198,402 197,236 197,602 190,000 0 190,000 0 * OPERATIONS & MAINTENANCE 226,243 18,597 211,747 216,002 215,136 215,502 207,900 3,000 207,900 0 TOTAL EXPENDITURES 249,800 42,148 230,557 235,695 235,526 234,939 228,885 13,806 228,885 0 REVENUES OVER (UNDER) EXPENDITURES (121,126) (38,474) (6,383) 92,388 18,145 18,734 24,789 113,031 24,789 0 FUND BALANCE - BEGINNING 166,171 45,045 6,571 188 92,576 110,721 129,455 129,455 129,455 FUND BALANCE - ENDING 45,045 6,571 188 92,576 110,721 129,455 154,244 242,486 154,244 151
125
2/18/2026
REDEVELOPMENT DEBT SERVICE (460)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
460-1910-351100 INVESTMENT EARNINGS 35,917 22,272 11,706 5,608 4,361 4,200 1,000 652 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 1,617,198 1,647,338 1,401,169 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 1,621,398 1,648,338 1,401,821 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 1,155,000 0 1,155,000 0 460-9091-451002 INTEREST 554,511 554,511 554,511 554,511 552,640 532,058 492,338 246,169 492,338 0 ** REDEVELOPMENT AGENCY 554,511 595,511 775,011 753,920 1,212,640 1,637,058 1,647,338 246,169 1,647,338 0 TOTAL EXPENDITURES 554,511 595,511 775,011 753,920 1,212,640 1,637,058 1,647,338 246,169 1,647,338 0 REVENUES OVER (UNDER) EXPENDITURES (203,710) (605,324) (812,170) (181,498) (111,864) (15,660) 1,000 1,155,652 1,000 0 FUND BALANCE - BEGINNING 2,440,710 2,237,000 1,631,676 819,506 638,008 526,144 510,484 510,484 510,484 FUND BALANCE - ENDING 2,237,000 1,631,676 819,506 638,008 526,144 510,484 511,484 1,666,136 511,484 152
126
2/18/2026
ENERGY EFFICIENCY & CONSERVATION DEBT SERVICES (462)
2024-25 0 0
Actual 0 0
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 0 0 0
Account # Account/Description Actual Actual Actual Actual Actual Actual 0 0 0 Adjustment
REVENUES
462-1910-351100 INVESTMENT EARNINGS 0 381 964 3,161 135 0 150 0 150 0 462-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 0 462-1910-374120 FEES 0 0 34,006 104,864 150,592 435,200 500,000 25,000 500,000 0 462-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 150,000 200,000 0 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 34,970 413,793 300,727 635,200 500,150 25,000 500,150 0
EXPENDITURES
462-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 40,700 85,100 42,000 0 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 0 187,548 196,761 206,276 216,103 108,052 216,103 0 462-1910-451002 INTEREST 0 36,292 69,867 68,860 64,778 60,496 56,008 28,585 56,008 0 462-1910-453001 PRINCIPAL 0 0 0 0 114,258 151,690 153,210 76,377 153,210 0 462-1910-453002 INTEREST 0 0 0 0 65,912 28,480 26,960 13,707 26,960 0 0 TOTAL EXPENDITURES 0 123,604 69,867 256,408 482,409 532,042 494,281 226,721 494,281 0 REVENUES OVER (UNDER) EXPENDITURES 0 72,750 (34,897) 157,385 (181,682) 103,158 5,869 (201,721) 5,869 0 FUND BALANCE - BEGINNING 0 0 72,750 37,853 195,238 13,556 116,714 116,714 116,714 FUND BALANCE - ENDING 0 72,750 37,853 195,238 13,556 116,714 122,583 (85,007) 122,583 153
127
2/18/2026
FIRE STATION DEBT SERVICE (465)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
465-1910-351100 INVESTMENT EARNINGS 656 487 335 116 177 184 250 21 250 0 465-1910-351101 UNREALIZED GAIN (LOSSES) 1,407 (970) (3,270) 2,507 0 0 200 0 200 0 465-1910-399291 TRANSFER IN 160,000 160,000 160,000 160,000 160,000 170,000 170,000 85,000 170,000 0 465-1910-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 162,063 159,517 157,065 162,623 160,177 170,184 170,450 85,021 170,450 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 95,456 100,880 160,922 113,171 117,502 119,632 60,881 119,632 0 465-2210-451002 INTEREST 67,348 64,026 60,602 84,012 51,169 47,113 45,027 21,992 45,027 0 TOTAL EXPENDITURES 161,049 159,482 161,482 244,934 164,340 164,615 164,659 82,873 164,659 0 REVENUES OVER (UNDER) EXPENDITURES 1,014 35 (4,417) (82,311) (4,163) 5,569 5,791 2,148 5,791 0 FUND BALANCE - BEGINNING 90,542 91,556 91,591 87,174 4,863 700 6,269 6,269 6,269 FUND BALANCE - ENDING 91,556 91,591 87,174 4,863 700 6,269 12,060 8,417 12,060 154
128
2/18/2026
2015 PENSION BONDS DEBT SERVICE (467)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual 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 0 0 0 0 467-1910-451002 INTEREST 192,773 66,051 37,735 31,824 8,818 1,276 0 0 0 0 467-1910-499535 TRANSFER OUT 0 0 0 0 0 55,778 0 0 0 0
TOTAL EXPENDITURES 538,188 447,866 462,520 477,859 368,558 178,654 0 0 0 0 REVENUES OVER (UNDER) EXPENDITURES (106,644) 22,687 16,392 2,462 109,804 (178,654) 0 0 0 0 FUND BALANCE - BEGINNING 133,953 27,309 49,996 66,388 68,850 178,654 0 0 0 FUND BALANCE - ENDING 27,309 49,996 66,388 68,850 178,654 0 0 0 0 155
129
2/18/2026
DENTAL INSURANCE FUND (510)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
510-1910-351100 INVESTMENT EARNINGS 1,009 915 758 1,262 1,976 2,965 400 2,232 400 0 510-1910-351101 UNREALIZED GAIN (LOSSES) 1,464 (847) (3,845) (1,332) 1,223 3,046 250 0 250 0 510-1910-374120 FEES 57,811 52,499 50,122 56,104 69,814 108,359 93,000 57,568 93,000 0 TOTAL REVENUES 60,284 52,567 47,035 56,034 73,013 114,370 93,650 59,800 93,650 0
EXPENDITURES
OPERATIONS & MAINTENANCE
510-1910-425003 CONTRACT SERVICES 4,473 4,466 5,344 5,137 4,656 7,347 9,000 2,611 9,000 0 510-1910-436001 INSURANCE CLAIMS 33,874 40,112 37,577 48,096 50,363 73,090 70,000 58,012 80,000 10,000 * OPERATIONS & MAINTENANCE 38,347 44,578 42,921 53,233 55,019 80,437 79,000 60,623 89,000 10,000 TOTAL EXPENDITURES 38,347 44,578 42,921 53,233 55,019 80,437 79,000 60,623 89,000 10,000 REVENUES OVER (UNDER) EXPENDITURES 21,937 7,989 4,114 2,801 17,994 33,933 14,650 (823) 4,650 (10,000) FUND BALANCE - BEGINNING 56,681 78,618 86,607 90,721 93,522 111,516 145,449 145,449 145,449 FUND BALANCE - ENDING 78,618 86,607 90,721 93,522 111,516 145,449 160,099 144,626 150,099 156
130
2/18/2026
EMPLOYEE FLEXIBLE SPENDING ACCOUNT FUND (512)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
512-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0 0 512-1910-374120 FEES 14,203 14,586 16,920 20,783 33,970 23,957 22,000 22,000 22,000 0 13,126
TOTAL REVENUES 14,203 14,586 16,920 20,783 33,970 23,957 22,000 35,126 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 21,408 20,000 9,936 20,000 0 * OPERATIONS & MAINTENANCE 15,573 13,524 16,434 18,338 30,532 21,408 20,000 9,936 20,000 0 TOTAL EXPENDITURES 15,573 13,524 16,434 18,338 30,532 21,408 20,000 9,936 20,000 0 REVENUES OVER (UNDER) EXPENDITURES (1,370) 1,062 486 2,445 3,438 2,549 2,000 25,190 2,000 0 FUND BALANCE - BEGINNING 4,149 2,779 3,841 4,327 6,772 10,210 12,759 12,759 12,759 FUND BALANCE - ENDING 2,779 3,841 4,327 6,772 10,210 12,759 14,759 37,949 14,759 157
131
2/18/2026
RISK MANAGEMENT FUND (515)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
515-1910-351100 INVESTMENT EARNINGS 4,141 5,457 6,393 10,294 11,950 8,544 5,000 5,963 5,000 0 515-1910-351101 UNREALIZED GAIN (LOSSES) 7,937 (1,827) (36,151) (4,255) 16,886 16,401 2,000 0 2,000 0 515-1910-374120 ANNUAL CHARGE 109,106 109,106 109,106 109,106 109,106 409,106 109,106 54,553 109,106 0 515-1910-399110 TRANSFER IN 0 0 0 0 0 100,000 0 0 0 0
515-1910-374145 REFUNDS 178,409 255,709 237,914 40,266 22,297 16,108 18,163 18,163 18,163 0 TOTAL REVENUES 299,593 368,445 317,262 155,411 160,239 550,159 134,269 78,679 134,269 0
EXPENDITURES
OPERATIONS & MAINTENANCE
515-1910-415000 LIABILITY INSURANCE 62,860 66,103 63,807 169,269 235,863 336,012 305,000 316,680 320,000 15,000 515-1910-425003 OTHER PROFESSIONAL FEES 46,535 29,384 42,929 47,838 25,280 91,186 50,000 28,175 50,000 0 * OPERATIONS & MAINTENANCE 109,395 95,487 106,736 217,107 261,143 427,198 355,000 344,855 370,000 15,000
INTERFUND TRANSFERS
515-1910-499110 TRANSFERS OUT 0 0 0 75,000 75,000 0 150,000 75,000 150,000 0 TOTAL EXPENDITURES 109,395 95,487 106,736 292,107 336,143 427,198 505,000 419,855 520,000 15,000 REVENUES OVER (UNDER) EXPENDITURES 190,198 272,958 210,526 (136,696) (175,904) 122,961 (370,731) (341,176) (385,731) (15,000) FUND BALANCE - BEGINNING 224,747 414,945 687,903 898,429 761,733 585,829 708,790 708,790 708,790 FUND BALANCE - ENDING 414,945 687,903 898,429 761,733 585,829 708,790 338,059 367,614 323,059 158
132
2/18/2026
EMPLOYEE LIABILITY FUND (520)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
520-1910-351100 INVESTMENT EARNINGS 13,839 10,332 7,987 10,420 17,196 19,076 6,000 9,840 6,000 0 520-1910-351101 UNREALIZED GAIN (LOSSES) 12,372 (7,187) (36,280) (8,481) 8,685 25,779 2,500 0 2,500 0 520-1910-374120 ANNUAL LIABILITY CHARGE 28,663 28,663 28,663 123,663 103,663 28,663 28,663 1,432 28,663 0 520-1910-399110 TRANSFER IN 250,000 50,000 0 0 0 250,000 0 0 0 0 TOTAL REVENUES 304,874 81,808 370 125,602 129,544 323,518 37,163 11,272 37,163 0
EXPENDITURES
OPERATIONS & MAINTENANCE
520-1910-410000 SALARIES 346,188 97,611 168,535 53,496 85,289 464,813 80,000 127,871 150,000 70,000 520-1910-414004 SOCIAL SECURITY/MEDICARE 4,651 928 1,922 776 841 6,747 5,000 1,854 5,000 0 520-1910-414006 STATE UNENPLOYMENT 0 0 0 0 0 0 1,000 0 1,000 0 * OPERATIONS & MAINTENANCE 350,839 98,539 170,457 54,272 86,130 471,560 86,000 129,725 156,000 70,000 TOTAL EXPENDITURES 350,839 98,539 170,457 54,272 86,130 471,560 86,000 129,725 156,000 70,000 REVENUES OVER (UNDER) EXPENDITURES (45,965) (16,731) (170,087) 71,330 43,414 (148,042) (48,837) (118,453) (118,837) (70,000) FUND BALANCE - BEGINNING 1,046,177 1,000,212 983,481 813,394 884,724 928,138 780,096 780,096 780,096 FUND BALANCE - ENDING 1,000,212 983,481 813,394 884,724 928,138 780,096 731,259 661,643 661,259 159
133
2/18/2026
INFORMATION TECHNOLOGY FUND (525)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
525-1910-351100 INVESTMENT EARNINGS 1,463 655 1,605 7,310 12,258 15,546 800 9,106 800 0 525-1910-351101 UNREALIZED GAIN (LOSSES) 1,289 (1,430) (15,635) (7,528) 1,124 21,628 800 0 800 0 525-1910-374120 ANNUAL CHARGE 189,600 189,750 556,700 338,000 457,000 267,000 267,000 133,500 267,000 0 525-1910-399110 TRANSFER IN 0 200,000 50,000 0 0 0 0 0 0 0 TOTAL REVENUES 192,352 388,975 592,670 337,782 470,382 304,174 268,600 142,606 268,600 0
EXPENDITURES
OPERATIONS & MAINTENANCE
525-1910-425003 OTHER PROFESSIONAL FEES 153,995 179,370 196,781 204,551 237,132 212,573 275,000 107,045 275,000 0 525-1910-425012 SOFTWARE 44,251 20,333 26,290 8,936 56,567 46,278 60,000 37,042 60,000 0 * OPERATIONS & MAINTENANCE 198,246 199,703 223,071 213,487 293,699 258,851 335,000 144,087 335,000 0
CAPITAL OUTLAY
525-1910-441005 MACHINERY & EQUIP 24,001 2,438 26,608 5,790 22,538 12,172 45,000 6,837 45,000 0 525-1910-441006 COMPUTER & RELATED EQUIP 2,393 40,794 34,841 29,777 11,599 156,876 100,000 13,632 100,000 0 * CAPITAL OUTLAY 26,394 43,232 61,449 35,567 34,137 169,048 145,000 20,469 145,000 0 TOTAL EXPENDITURES 224,640 242,935 284,520 249,054 327,836 427,899 480,000 164,556 480,000 0 REVENUES OVER (UNDER) EXPENDITURES (32,288) 146,040 308,150 88,728 142,546 (123,725) (211,400) (21,950) (211,400) 0 FUND BALANCE - BEGINNING 106,427 74,139 220,179 528,329 617,057 759,603 635,878 635,878 635,878 FUND BALANCE - ENDING 74,139 220,179 528,329 617,057 759,603 635,878 424,478 613,928 424,478 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 74,139 220,179 528,329 617,057 759,603 635,878 160
134
2/18/2026
VEHICLE REPLACEMENT FUND (530)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
530-1910-351100 INVESTMENT EARNINGS 1,192 1,652 1,697 3,319 4,421 5,843 1,200 4,902 1,200 0 530-1910-351101 UNREALIZED GAIN (LOSSES) 1,125 319 (8,916) (3,846) 5,503 5,344 600 0 600 0 530-1910-372500 SALE OF EQUIPMENT 0 62,398 1,300 15,187 70,204 3,800 0 0 0 0 535-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 150,000 100,000 0 0 0 0 530-1910-374120 ANNUAL CHARGE 50,610 50,609 50,518 50,610 50,610 50,610 50,610 25,305 50,610 0 TOTAL REVENUES 52,927 114,978 44,599 65,270 280,738 165,597 52,410 30,207 52,410 0
EXPENDITURES
OPERATIONS & MAINTENANCE
CAPITAL OUTLAY
530-1910-441009 VEHICLES 81,381 2,076 12,551 55,085 172,007 152,861 155,000 0 155,000 0 * CAPITAL OUTLAY 81,381 2,076 12,551 55,085 172,007 152,861 155,000 0 155,000 0 TOTAL EXPENDITURES 81,381 2,076 12,551 55,085 172,007 152,861 155,000 0 155,000 0 REVENUES OVER (UNDER) EXPENDITURES (28,454) 112,902 32,048 10,185 108,731 12,736 (102,590) 30,207 (102,590) 0 FUND BALANCE - BEGINNING 105,034 76,580 189,482 221,530 231,715 340,446 353,182 353,182 353,182 FUND BALANCE - ENDING 76,580 189,482 221,530 231,715 340,446 353,182 250,592 383,389 250,592 161
135
2/18/2026
FIRE EQUIPMENT REPLACEMENT FUND (532)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
532-1910-351100 INVESTMENT EARNINGS 13,579 7,178 3,588 6,079 8,002 2,542 2,500 2,683 2,500 0 532-1910-351101 UNREALIZED GAIN (LOSSES) 15,467 (15,407) (18,587) (5,488) 19,054 1,450 1,500 0 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 50,000 100,000 0 532-1910-399110 TRANSFER IN 0 100,000 0 0 0 0 0 0 0 0
TOTAL REVENUES 129,046 191,771 89,426 100,791 127,056 103,992 104,000 52,683 104,000 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 0 220,000 0 220,000 0 532-2210-441006 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 0 220,000 0 220,000 0 REVENUES OVER (UNDER) EXPENDITURES 16,730 (495,753) 82,406 3,997 (417,312) 103,992 (116,000) 52,683 (116,000) 0 FUND BALANCE - BEGINNING 869,143 885,873 390,120 472,526 476,523 59,211 163,203 163,203 163,203 FUND BALANCE - ENDING 885,873 390,120 472,526 476,523 59,211 163,203 47,203 215,886 47,203 162
136
2/18/2026
PERS LIABILITY FUND (535)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
535-1910-351100 INVESTMENT EARNINGS 39,463 27,404 23,416 32,098 43,644 41,975 18,000 21,254 18,000 0 535-1910-351101 UNREALIZED GAIN (LOSSES) 42,257 (32,029) (106,241) (54,852) 52,425 85,523 10,000 0 10,000 0 535-1910-374120 ANNUAL CHARGE 0 0 (181,498) 2,609,536 2,342,762 2,411,284 2,982,930 1,706,075 3,082,680 99,750 535-1910-399467 TRANSFER FROM PENSION DEBT SERVICE 0 0 0 0 0 55,778 0 0 0 0 535-1910-399110 TRANSFER FROM GENERAL FUND 200,000 166,000 855,000 0 0 470,000 0 0 0 0 TOTAL REVENUES 281,720 161,375 590,677 2,586,782 2,438,831 3,064,560 3,010,930 1,727,329 3,110,680 99,750
EXPENDITURES
OPERATIONS & MAINTENANCE
535-1910-414001 EMPLOYEE BENEFITS 0 0 0 2,281,051 2,210,754 2,619,425 2,982,930 2,982,930 2,982,930 0 * OPERATIONS & MAINTENANCE 0 0 0 2,281,051 2,210,754 2,619,425 2,982,930 2,982,930 2,982,930 0
INTERFUND TRANSFERS
535-1910-499110 TRANSFERS OUT 185,000 0 0 545,000 250,000 0 945,000 287,500 945,000 0 TOTAL EXPENDITURES 185,000 0 0 2,826,051 2,460,754 2,619,425 3,927,930 3,270,430 3,927,930 0 REVENUES OVER (UNDER) EXPENDITURES 96,720 161,375 590,677 (239,269) (21,923) 445,135 (917,000) (1,543,101) (817,250) 99,750 FUND BALANCE - BEGINNING 2,663,578 2,760,298 2,921,673 3,512,350 3,273,081 3,251,158 3,696,293 3,696,293 3,696,293 FUND BALANCE - ENDING 2,760,298 2,921,673 3,512,350 3,273,081 3,251,158 3,696,293 2,779,293 2,153,192 2,879,043 163
137
2/18/2026
FACILITY MAINTENANCE FUND (540)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
540-1910-351100 INVESTMENT EARNINGS 19,615 20,542 14,047 16,044 24,756 39,169 8,000 23,519 8,000 0 540-1910-351101 UNREALIZED GAIN (LOSSES) 32,623 (18,424) (57,764) (29,522) 15,567 50,975 4,000 0 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 90,144 12,000 23,519 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 5,663 20,000 0 20,000 0 540-1910-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 27,091 0 0 60,000 9,641 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 0 100,000 5,936 100,000 0 CP2126 PARKS YARD - 4TH STREET 0 0 0 0 0 0 180,000 0 180,000 0 CP2127 POOL PARKING - N YOSEMITE 0 0 0 0 13,250 255,975 0 0 0 0 CP2317 VEHICLE CHARGING STATION 0 0 0 0 25,350 22,700 0 0 0 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 189,321 247,679 71,639 247,679 0 CP2326 FIRE STATION 28 BUILDING & SITE IMP 0 0 0 0 123,071 30,172 0 0 0 0 CP2327 ANIMAL SHELTER DESIGN 0 0 0 0 3,338 0 196,662 0 196,662 0 CP2403 POOL EQUIPMENT MAINTENANCE 0 0 0 0 0 65,607 14,393 0 14,393 0 CP2409 POLICE/CITY HALL ROOF 0 0 0 0 0 156,965 0 0 0 0
CP2514 COMMUNITY CENTER EXTERIOR PAINTING 0 0 0 0 0 57,500 0 0 0 0 CP2515 YOUTH BUILDING IMPROVEMENTS 0 0 0 0 0 2,022 77,978 0 77,978 0 CP2523 COMMUNITY CENTER CHAIRS 0 0 0 0 0 0 25,000 22,271 25,000 0 CP2608 POLICE HOLDING REMODEL 0 0 0 0 0 0 50,000 0 50,000 0 CP2609 ANIMAL SHELTER BUILDING 0 0 0 0 0 0 100,000 0 100,000 0 CP2610 CITY HALL FLOORING 0 0 0 0 0 0 70,000 4,199 70,000 0 * CAPITAL OUTLAY 29,303 150,552 1,978,092 49,044 220,536 785,925 1,141,712 113,686 1,141,712 0 TOTAL EXPENDITURES 29,303 150,552 1,978,092 49,044 220,536 785,925 1,141,712 113,686 1,141,712 0 REVENUES OVER (UNDER) EXPENDITURES 535,435 961,566 (1,471,809) 337,478 514,749 (695,781) (1,129,712) (90,167) (1,129,712) 0 FUND BALANCE - BEGINNING 1,549,298 2,084,733 3,046,299 1,574,490 1,911,968 2,426,717 1,730,936 1,730,936 1,730,936 FUND BALANCE - ENDING 2,084,733 3,046,299 1,574,490 1,911,968 2,426,717 1,730,936 601,224 1,640,769 601,224 164
138
2/18/2026
EQUIPMENT REPLACEMENT FUND (542)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
542-1910-351100 INVESTMENT EARNINGS 1,229 44 535 1,043 1,704 1,306 50 172 50 0 542-1910-351101 UNREALIZED GAIN (LOSSES) 156 (161) (35) (379) (535) 940 0 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 2,246 50 172 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 15,890 15,890 15,890 0 TOTAL EXPENDITURES 13,000 6,000 0 0 0 37,000 15,890 15,890 15,890 0 REVENUES OVER (UNDER) EXPENDITURES (11,615) (6,117) 500 664 1,169 (34,754) (15,840) (15,718) (15,840) 0 FUND BALANCE - BEGINNING 74,529 62,914 56,797 57,297 57,961 59,130 24,376 24,376 24,376 FUND BALANCE - ENDING 62,914 56,797 57,297 57,961 59,130 24,376 8,536 8,658 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 32,856 165
139
2/18/2026
POLICE EQUIPMENT FUND (545)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
545-1910-351100 INVESTMENT EARNINGS 2,615 730 63 65 538 3,811 50 5,524 50 0 545-1910-351101 UNREALIZED GAIN (LOSSES) 970 (2,229) (592) (89) (609) 1,138 0 0 0 0 545-2110-380810 DONATION 0 2,500 0 1,488 0 6,813 0 865 0 0 545-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 100,000 250,000 0 0 0 0 545-2110-399113 TRANSFER FROM POLICE RESERVES FUND 0 0 0 0 0 0 0 0 0 0 545-2110-399542 TRANSFER FROM EQUIPMENT FUND 13,000 6,000 0 0 0 36,500 15,890 0 15,890 0 545-2110-392200 EQUIPMENT REPLACEMENT 26,500 26,500 26,500 26,500 36,500 37,000 37,000 18,250 37,000 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 27,964 136,429 335,262 52,940 24,639 52,940 0
EXPENDITURES
CAPITAL OUTLAY
545-2110-441005 MACHINERY AND EQUIPMENT 240,058 113,065 27,625 14,383 5,072 31,669 100,000 27,551 100,000 0 545-2110-441006 COMPUTER AND RELATED EQUIP 5,237 3,721 5,437 0 0 3,098 10,000 1,041 10,000 0 * CAPITAL OUTLAY 245,295 116,786 33,062 14,383 5,072 34,767 110,000 28,592 110,000 0
INTERFUND TRANSFERS
545-2110-499110 TRANSFERS OUT 0 0 0 0 0 0 25,000 25,000 25,000 0 TOTAL EXPENDITURES 245,295 116,786 33,062 14,383 5,072 34,767 135,000 53,592 135,000 0 REVENUES OVER (UNDER) EXPENDITURES (198,387) (83,285) (7,091) 13,581 131,357 300,495 (82,060) (28,953) (82,060) 0 FUND BALANCE - BEGINNING 289,891 91,504 8,219 1,128 14,709 146,066 446,561 446,561 446,561 FUND BALANCE - ENDING 91,504 8,219 1,128 14,709 146,066 446,561 364,501 417,608 364,501 166
140
2/18/2026
PARKS REPLACEMENT FUND (549)
2025-26 2025-26
Adopted 2025-26 Proposed
2013/142019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
549-1910-351100 INVESTMENT EARNINGS 6,970 6,548 8,665 19,676 30,033 54,786 5,000 30,501 5,000 0 549-1910-351101 UNREALIZED GAIN (LOSSES) 9,655 (5,052) (39,595) (30,660) 13,703 50,604 3,000 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 1,261,449 105,390 8,000 33,501 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 3,379 0 0 0 0 CP2311 COMMUNITY SPORTS .FIELDS 0 0 0 0 132,238 231,570 136,192 234,863 136,192 0 CP2328 LANDSCAPE EQUIPMENT 0 0 0 0 273,482 112,554 0 0 0 0 CP2329 TL DAVIS IRRIGATION DESIGN 0 0 0 0 0 0 15,000 0 15,000 0 CP2330 MAGG AVE DOG PARK 0 0 0 0 14,178 0 0 0 0 0
CP2401 BRENNAN PARK REHABILITATION 0 0 0 0 4,960 13,578 336,422 0 336,422 0 CP2404 COTTLESWOOD PARK PLAN 0 0 0 0 4,607 1,718 615 0 615 0 CP2414 KERR PARK LIGHTING 0 0 0 0 0 0 350,000 82,728 350,000 0 CP2507 GILBERT PARK RESTROOMS 0 0 0 0 0 0 350,000 229,169 350,000 0 CP2511 BURCHELL HILL PLAYGROUND 0 0 0 0 0 0 50,000 0 50,000 0 CP2512 RIVER AVE PLAYGROUND 0 0 0 0 0 0 50,000 0 50,000 0 CP2513 VALLEY VEIW PARK IMPROVEMENTS 0 0 0 0 0 0 50,000 0 50,000 0 CP2520 T.L. DAVIS LIGHTS 0 0 0 0 0 0 250,000 0 250,000 0 CP2602 COMMUNITY PARK BASKETBALL REHAB 0 0 0 0 0 0 25,000 24,350 25,000 0 CP2603 KERR PARK PLAYGROUND REHAB 0 0 0 0 0 0 20,000 13,258 20,000 0 CP2604 PARKS EQUIPMENT 0 0 0 0 0 0 98,000 92,845 98,000 0 CP2623 TREE INVENTORY 0 0 0 0 0 0 0 0 56,000 56,000
* CAPITAL OUTLAY 109,980 100,459 76,788 431,114 765,341 362,799 1,731,229 677,213 1,787,229 56,000 TOTAL EXPENDITURES 109,980 100,459 76,788 431,114 765,341 362,799 1,731,229 677,213 1,787,229 56,000 REVENUES OVER (UNDER) EXPENDITURES 209,145 486,037 402,282 418,902 496,108 (257,409) (1,723,229) (643,712) (1,779,229) (56,000) FUND BALANCE - BEGINNING 463,810 672,955 1,158,992 1,561,274 1,980,176 2,476,284 2,218,875 2,218,875 2,218,875 FUND BALANCE - ENDING 672,955 1,158,992 1,561,274 1,980,176 2,476,284 2,218,875 495,646 1,575,163 439,646 167
141
2/18/2026
LLMD LANDSCAPE MAINTENANCE FUND (565)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
565-1910-351100 INVESTMENT EARNINGS 85 419 435 1,111 1,182 1,190 200 468 200 0 565-1910-351101 UNREALIZED GAIN (LOSSES) 1,105 (918) (436) 65 0 0 25 0 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 391,017 392,534 391,017 391,017 391,017 391,017 471,017 195,509 471,017 0 565-1910-399110 TRANSFER FROM GENERAL FUND 50,000 0 50,000 50,000 150,000 50,000 50,000 25,000 50,000 0 TOTAL REVENUES 442,207 402,155 441,016 442,193 542,199 442,207 521,242 220,977 521,242 0
EXPENDITURES
SALARIES & BENEFITS
565-7215-410000 SALARIES 240,359 257,941 253,736 202,685 356,456 253,756 249,389 107,308 264,677 15,288 565-7215-410005 SALARIES - PART-TIME 0 0 11,663 0 0 41,128 79,200 24,477 79,200 0 565-7215-410007 OVERTIME SALARIES 6,630 1,260 1,908 2,720 5,667 3,070 10,000 1,808 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 19,527 21,358 8,440 19,797 (1,561) 565-7215-414002 HEALTH INSURANCE 60,178 66,336 58,055 50,795 68,072 53,607 69,051 26,260 61,521 (7,530) 565-7215-414003 WORKERS COMPENSATION INS 31,811 30,960 32,656 26,733 46,969 41,866 44,113 18,183 41,346 (2,767) 565-7215-414004 SOCIAL SECURITY/MEDICARE 5,872 3,466 3,899 3,000 5,021 4,275 4,505 1,857 4,943 438 565-7215-414006 STATE UNEMPLOYMENT 3,532 2,707 3,111 1,120 2,831 2,917 2,898 644 2,576 (322) 565-7215-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 297 0 0 565-7215-414008 LIFE INSURANCE 284 306 288 211 255 202 260 109 260 0 * SALARIES & BENEFITS 381,690 377,064 379,413 302,667 506,770 420,348 480,774 189,383 484,320 3,546
OPERATIONS & MAINTENANCE
565-7215-416002 TRAINING 500 0 195 150 0 320 500 0 500 0 565-7215-424003 CELL PHONES & PAGERS 2,606 2,263 1,883 2,408 2,831 3,921 3,875 2,217 3,875 0 565-7215-424002 EQUIPMENT MAINTENANCE 0 0 0 0 9,079 7,933 9,028 6,906 9,028 0 565-7215-425003 CONTRACT SERVICES 990 410 537 0 2,080 2,355 2,500 825 2,500 0 565-7215-425016 UNIFORM/LAUNDRY SERVICE 4,416 3,252 3,709 7,682 9,012 7,986 8,000 4,624 8,000 0 565-7215-427006 GENERAL SUPPLIES 12,923 13,538 13,511 9,559 6,546 7,721 8,500 2,782 8,500 0 565-7215-427022 FUEL & OIL 15,364 15,043 17,941 20,376 17,887 21,507 21,597 8,409 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 51,743 54,000 25,763 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 9,130 18,260 0 * INTER DEPARTMENTAL CHARGES 2,606 7,317 5,549 7,176 8,671 18,260 18,260 9,130 18,260 0 TOTAL EXPENDITURES 425,903 436,250 429,700 363,244 562,876 490,351 553,034 224,276 556,580 3,546 REVENUES OVER (UNDER) EXPENDITURES 16,304 (34,095) 11,316 78,949 (20,677) (48,144) (31,792) (3,299) (35,338) (3,546) FUND BALANCE - BEGINNING 31,805 48,109 14,014 25,330 104,279 83,602 35,458 35,458 35,458 FUND BALANCE - ENDING 48,109 14,014 25,330 104,279 83,602 35,458 3,666 32,159 120 168
142
2/18/2026
FLEET MAINTENANCE FUND (570)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
570-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 57 0 374 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 50,000 0 0 0 0
570-4120-374120 MAINTENANCE CHARGE 85,313 100,310 107,071 118,667 166,851 463,145 478,610 231,805 498,610 20,000 TOTAL REVENUES 85,313 100,310 107,071 118,667 166,851 513,202 478,610 232,179 498,610 20,000
SALARIES & BENEFITS
570-4120-410000 SALARIES 41,672 46,823 51,011 54,238 58,474 181,642 168,076 80,612 169,755 1,679 570-4120-410007 OVERTIME SALARIES 24 0 53 103 1,000 205 1,000 666 1,000 0 570-4120-414001 RETIREMENT 15,730 17,793 24,610 28,240 29,917 37,577 48,110 26,756 48,219 109 570-4120-414002 HEALTH INSURANCE 8,889 8,423 10,233 11,645 13,279 31,564 31,885 14,396 31,885 0 570-4120-414003 WORKERS COMPENSATION INS 5,511 5,941 6,345 6,582 6,082 19,462 21,027 9,653 21,260 233 570-4120-414004 SOCIAL SECURITY/MEDICARE 563 642 673 688 727 2,012 2,147 1,047 2,171 24 570-4120-414005 LONG TERM DISABILITY INS. 0 0 0 6 153 454 478 194 478 0 570-4120-414006 STATE UNEMPLOYMENT 326 100 207 172 194 638 644 0 644 0 570-4120-414007 DEFERED COMPENSATION 0 0 0 0 0 121 560 243 576 16 570-4120-414008 LIFE INSURANCE 48 39 41 38 125 224 224 102 224 0 * SALARIES & BENEFITS 72,763 79,761 93,173 101,712 109,951 273,899 274,151 133,669 276,212 2,061
OPERATIONS & MAINTENANCE
570-4120-416002 TRAINING 0 32 383 95 500 0 500 180 500 0 570-4120-420004 CELL PHONE 975 872 864 870 1,500 817 2,000 380 2,000 0 570-4120-424001 BUILDINGS MAINTENANCE 0 3,178 0 947 20,000 1,198 24,000 242 24,000 0 570-4120-424002 EQUIPMENT MAINTENANCE 3,313 945 3,922 2,879 5,500 3,409 6,500 35 6,500 0 570-4120-425003 CONTRACT SERVICES 1,194 2,090 914 1,282 4,500 5,300 7,500 5,352 7,500 0 570-4120-425016 UNIFORM/LAUNDRY SERVICE 748 13 366 0 1,900 582 2,500 354 2,500 0 570-4120-427006 GENERAL SUPPLIES 2,324 5,086 3,253 4,315 6,500 131,138 140,000 83,827 160,000 20,000 570-4120-427022 FUEL & OIL 1,342 951 1,310 1,393 2,500 2,320 8,000 1,766 8,000 0 * OPERATIONS & MAINTENANCE 9,896 13,167 11,012 11,781 42,900 144,764 191,000 92,136 211,000 20,000
CAPITAL OUTLAY
570-4120-441005 MACHINERY AND EQUIPMENT 2,654 5,117 2,691 4,584 5,500 5,637 48,000 729 48,000 0 570-4120-441006 COMPUTER AND RELATED EQUIP 0 2,265 195 590 8,500 0 5,000 0 5,000 0 * CAPITAL OUTLAY 2,654 7,382 2,886 5,174 14,000 5,637 53,000 729 53,000 0 TOTAL EXPENDITURES 85,313 100,310 107,071 118,667 166,851 424,300 518,151 226,534 540,212 22,061 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 88,902 (39,541) 5,645 (41,602) FUND BALANCE - BEGINNING 0 0 0 0 0 0 88,902 88,902 88,902 FUND BALANCE - ENDING 0 0 0 0 0 88,902 49,361 94,547 47,300 169
143
2/18/2026
SEWER SRF LOAN RESERVE FUND (620)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
620-1910-351100 INVESTMENT EARNINGS 11,787 9,896 8,718 14,901 23,307 29,081 5,000 18,640 5,000 0 620-1910-351101 UNREALIZED GAIN (LOSSES) 15,395 (8,837) (43,922) (17,319) 17,284 33,922 4,000 0 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 63,003 9,000 18,640 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 63,003 9,000 18,640 9,000 0 FUND BALANCE - BEGINNING 722,629 866,319 983,886 1,065,190 1,179,280 1,219,871 1,282,874 1,282,874 1,282,874 FUND BALANCE - ENDING 866,319 983,886 1,065,190 1,179,280 1,219,871 1,282,874 1,291,874 1,301,514 1,291,874 170
144
2/18/2026
SEWER CAPITAL REPLACEMENT FUND (621) 2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
621-1910-351100 INVESTMENT EARNINGS 119,530 105,507 100,605 154,507 185,737 214,827 50,000 113,767 50,000 0 621-1910-351101 UNREALIZED GAIN (LOSSES) 153,642 (77,432) (514,416) (99,176) 241,598 261,424 40,000 0 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 2,427,335 476,251 90,000 113,767 90,000 0
EXPENDITURES
621-4151-441002 IMPROVEMENTS TO LAND 0 0 0 0 6,256 4,832 115,000 0 115,000 0 621-4151-441003 BUILDING IMPROVEMENTS 0 3,740 1,773 7,252 1,748 0 50,000 9,038 50,000 0 621-4151-441005 MACHINERY AND EQUIPMENT 0 39,557 6,212 157,286 103,439 0 955,000 0 700,000 (255,000) 621-4151-441006 COMPUTER AND RELATED EQUIP 1,666 22,713 0 0 0 0 7,000 0 7,000 0 621-4151-441009 VEHICLES 0 0 0 0 0 66,383 70,000 0 70,000 0 621-4152-441005 MACHINERY AND EQUIPMENT 8,581 53,761 34,293 4,658 6,095 275,155 400,000 6,244 400,000 0 621-4152-441006 COMPUTER AND RELATED EQUIP 3,991 0 842 2,568 620 508 25,000 0 25,000 0 621-4152-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 0 35,000 0 35,000 0 621-4152-441009 VEHICLES 468,015 0 64,986 64,983 88,859 71,768 80,000 36,046 80,000 0 621-4159-442001 CAPITAL PROJECTS 203,238 873,919 2,109,973 4,979,239 3,080,282 566,570 0 0 0 0 CP1803 S. WILLOWOOD REPLACEMENT 0 23,885 0 4,552 0 0 330,687 0 330,687 0 CP2203 SCADA UPGRADES 0 0 0 0 80,700 210,124 334,176 3,990 334,176 0 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 0 504,605 4,625 587 265,183 8,294 265,183 0 CP2307 WWTP - POND 9,10,11 LATERAL INSTALL 0 0 0 0 0 0 500,000 0 500,000 0 CP2313 PW YARD GENEATOR 0 0 0 0 0 0 50,000 0 50,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 483 153,517 135,445 153,517 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 260,330 739,670 625,035 739,670 0 CP2405 RECYCLED WATER PROJECT 0 0 0 0 0 126,593 373,407 50,847 373,407 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 122,491 38,509 25,604 38,509 0 CP2411 MOBILE GENERATOR 0 0 0 0 0 88,661 0 0 0 0
CP2412 WWTP DRIVEWAY RESURFACING 0 0 0 0 0 0 40,000 0 40,000 0 CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 0 25,000 0 25,000 0 CP2505 N 7TH STREET 0 0 0 0 0 0 67,000 48,133 67,000 0
CP2508 SIERRA AVE FORCE MAIN REPAIR 0 0 0 0 0 11,005 738,995 34,504 738,995 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 0 100,000 0 100,000 0 CP2521 B STREET SEWER LINE REPLACE 0 0 0 0 0 65,000 0 126,570 0 0 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 59,130 0 0 0 0
CP2601 E B, JEREMY & LINDA CT 0 0 0 0 0 0 200,000 0 200,000 0 CP2607 SIERRA STORM DRAIN AT WELL 5 0 0 0 0 0 0 100,000 0 100,000 0 CP2617 SIERRA & D PUMP ASSEMBLY REPLACEMENT 0 0 0 0 0 0 300,000 0 300,000 0 CP2618 WWTP HEAD WORKS BYPASS 0 0 0 0 0 0 100,000 0 100,000 0 CP2620 RADIO UPGRADES 0 0 0 0 0 0 0 0 60,000 60,000
CP2622 SEWER/STORM MIANTENANCE 0 0 0 0 0 0 0 0 190,000 190,000 TOTAL EXPENDITURES 1,722,594 1,017,575 2,218,079 5,725,143 3,372,624 1,929,620 6,193,144 1,109,750 6,188,144 (5,000) REVENUES OVER (UNDER) EXPENDITURES 1,550,578 2,010,500 1,368,110 (1,669,812) (945,289) (1,453,369) (6,103,144) (995,983) (6,098,144) 5,000 FUND BALANCE - BEGINNING 7,156,350 8,706,928 10,717,428 12,085,538 10,415,726 9,470,437 8,017,068 8,017,068 8,017,068 FUND BALANCE - ENDING 8,706,928 10,717,428 12,085,538 10,415,726 9,470,437 8,017,068 1,913,924 7,021,085 1,918,924 171
145
2/18/2026
SEWER CAPITAL REPLACEMENT FUND (621) 2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment Preliminary List of Future Projects in need of Funding
S-K1 Assess - Lower Kimball Trunk 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 S-M1 Assess - Maple Trunk 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 S-O1 Assess - Lower Oak Trunk 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 SPS-P03 Access Hatch Replacements 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 SPS-P04 S. Willowood PS Replacement 25,500 25,500 25,500 25,500 25,500 25,500 25,500 25,500 25,500 SPS-P05 Mechanical Improvements 527,400 527,400 527,400 527,400 527,400 527,400 527,400 527,400 527,400 SPS-P06 Civil Site Improvements 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 WW-1 Security Improvements 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 WW-10 Sludge Drying Bed Liner - 3 0 0 0 0 0 169,000 169,000 169,000 169,000 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 4,049,400 172
146
2/18/2026
SEWER OPERATIONS FUND (622)
SUMMARY OF REVENUES AND EXPENDITURES 2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
622-1910-351100 INVESTMENT EARNINGS 68,239 44,551 25,736 15,155 10,220 922 10,000 2,216 10,000 0 622-1910-351101 UNREALIZED GAIN (LOSSES) 79,709 (61,177) (127,549) 50,165 18,905 15,022 5,000 0 5,000 0 622-4152-350308 RENT - FIFTH & J STREETS 0 0 0 15,000 36,000 36,000 0 18,000 36,000 36,000 622-4152-361100 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 34,275 50,000 50,000 3,125 0 622-4152-378200 SEWER MAINTENANCE & OPERA 6,922,536 6,969,501 7,084,815 7,061,277 6,937,159 6,709,446 7,100,000 3,573,780 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 6,795,665 7,165,000 3,597,121 7,201,000 36,000
EXPENDITURES - BY DIVISION
STORM DRAINS 47,469 32,110 46,350 42,308 76,876 64,499 82,460 30,259 82,460 0 WW CONTROL PLANT 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 1,929,759 2,184,478 800,909 2,195,978 11,500 SEWER LINE MAINTENANCE 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 1,865,850 2,167,037 961,153 2,169,537 2,500 SEWER ADMINISTRATION 683,145 756,207 847,910 940,530 1,074,332 1,209,840 1,162,432 740,517 1,210,059 47,627 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) 545,393 558,253 571,947 796,495 932,916 956,239 980,145 932,916 980,145 0 622-4158-453002 INTEREST (SRF Loan) 282,608 280,335 266,379 252,081 232,168 208,845 184,940 232,168 184,940 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) 7,074 0 0 0 0 TOTAL EXPENDITURES 7,306,317 7,567,233 8,635,123 9,212,846 7,180,506 6,242,106 6,761,492 3,697,922 6,823,119 61,627 REVENUES OVER (UNDER) EXPENDITURES (230,658) (508,304) (1,643,271) (2,043,504) (126,743) 553,559 403,508 (100,801) 377,881 (25,627) FUND BALANCE - BEGINNING (UNRESTRICTED) 5,193,845 4,963,187 4,454,883 2,811,612 768,108 641,365 1,194,924 1,194,924 1,194,924 FUND BALANCE - ENDING (UNRESTRICTED) 4,963,187 4,454,883 2,811,612 768,108 641,365 1,194,924 1,598,432 1,094,123 1,572,805 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 1,194,924 173
147
2/18/2026
SEWER SANITATION FUND (622)
2025-26 2025-26
STORM DRAINS (4150) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
OPERATIONS & MAINTENANCE
622-4150-420001 ELECTRIC 12,267 7,779 10,505 11,604 15,170 10,766 13,000 6,051 13,000 0 622-4150-424001 BUILDINGS 128 0 784 58 498 0 1,000 0 1,000 0 622-4150-425003 CONTRACT SERVICES 28,186 19,466 32,062 20,429 51,084 43,157 53,068 23,062 53,068 0 622-4150-427006 GENERAL SUPPLIES 2,033 3,055 1,319 5,797 9,896 8,758 10,000 540 10,000 0 622-4150-427009 WEED ABATEMENT 4,855 1,810 1,680 4,420 228 1,818 5,392 606 5,392 0 * OPERATIONS & MAINTENANCE 47,469 32,110 46,350 42,308 76,876 64,499 82,460 30,259 82,460 0 TOTAL 47,469 32,110 46,350 42,308 76,876 64,499 82,460 30,259 82,460 0 174
148
2/18/2026
2025-26 2025-26
SEWER SANITATION FUND (622) Adopted 2025-26 Proposed
WW CONTROL PLANT (4151) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
622-4151-410000 SALARIES 319,866 343,495 318,016 459,555 487,909 593,459 600,786 234,443 600,786 0 622-4151-410007 OVERTIME SALARIES 3,855 2,798 4,995 2,531 20,045 27,431 12,500 7,755 20,000 7,500 622-4151-410005 SALARIES - PART-TIME 0 0 0 0 0 0 0 0 0 0 622-4151-414001 RETIREMENT 76,029 100,589 105,175 128,129 122,441 124,430 167,851 93,811 167,851 0 622-4151-414002 HEALTH INSURANCE 66,147 69,871 67,825 84,371 88,763 108,239 104,764 40,925 104,764 0 622-4151-414003 WORKERS COMPENSATION INS 38,526 41,888 37,607 55,822 63,674 78,361 80,243 30,471 80,243 0 622-4151-414004 SOCIAL SECURITY/MEDICARE 4,088 4,460 4,672 5,904 6,827 8,736 8,193 3,267 8,193 0 622-4151-414005 LONG TERM DISABILITY INS. 144 70 169 209 307 445 478 0 478 0 622-4151-414006 STATE UNEMPLOYMENT 2,482 2,509 1,674 2,085 1,657 2,809 2,576 0 2,576 0 622-4151-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 249 0 0 622-4151-414008 LIFE INSURANCE 333 351 379 468 443 497 537 191 537 0 * SALARIES & BENEFITS 511,470 566,031 540,512 739,074 792,066 944,407 977,928 411,112 985,428 7,500
OPERATIONS & MAINTENANCE
622-4151-416002 TRAINING 570 0 1,259 1,202 2,017 3,002 6,000 5,092 10,000 4,000 622-4151-416005 MEMBERSHIPS 526 631 0 0 0 167 1,000 16 1,000 0 622-4151-420001 ELECTRIC 238,142 253,936 262,574 256,982 290,039 289,078 290,000 91,614 290,000 0 622-4151-420003 TELEPHONE 0 0 0 0 0 0 500 73 500 0
622-4151-420004 CELL PHONES 4,142 3,875 4,427 3,725 4,054 4,577 6,000 2,050 6,000 0 622-4151-424001 BUILDINGS MAINT 3,703 2,593 6,476 217 3,227 3,019 3,500 0 3,500 0 622-4151-424002 EQUIPMENT MAINT 65,856 115,945 54,028 98,634 149,898 168,758 200,000 49,112 200,000 0 622-4151-425003 CONTRACT SERVICES 269,203 239,028 298,611 297,047 239,299 276,859 390,000 141,570 390,000 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 13,835 18,500 5,296 18,500 0 622-4151-427001 OFFICE SUPPLIES 357 314 519 845 2,238 3,212 3,250 665 3,250 0 622-4151-427006 GENERAL SUPPLIES 68,540 79,656 84,728 110,796 142,978 170,052 210,000 61,522 210,000 0 622-4151-427009 WEED ABATEMENT 6,114 6,320 9,095 10,563 11,732 13,224 26,000 11,128 26,000 0 622-4151-427022 FUEL & OIL 8,075 5,624 7,313 12,818 10,970 12,091 24,000 7,389 24,000 0 622-4151-429000 POSTAGE 67 0 0 0 120 178 500 32 500 0
* OPERATIONS & MAINTENANCE 675,748 712,086 733,488 800,338 868,009 958,052 1,179,250 375,559 1,183,250 4,000
INTER DEPARTMENTAL CHARGES
622-4151-480006 INFORMATION TECH CHARGE 8,000 8,000 12,000 12,000 12,000 12,000 12,000 6,000 12,000 0 622-4151-480009 FLEET MAINTENANCE CHARGE 1,283 2,530 5,541 3,803 10,781 15,300 15,300 8,238 15,300 0 * INTER DEPARTMENTAL CHARGES 9,283 10,530 17,541 15,803 22,781 27,300 27,300 14,238 27,300 0 TOTAL 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 1,929,759 2,184,478 800,909 2,195,978 11,500 175
149
2/18/2026
2025-26 2025-26
SEWER SANITATION FUND (622) Adopted 2025-26 Proposed
SEWER LINE MAINTENANCE (4152) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
622-4152-410000 SALARIES 638,483 677,123 727,295 740,316 801,615 887,642 1,025,746 470,553 1,025,746 0 622-4152-410007 OVERTIME SALARIES 27,974 30,095 41,367 55,492 48,025 43,693 40,000 22,232 40,000 0 622-4152-414001 RETIREMENT 151,760 160,167 172,900 195,267 187,345 182,693 249,435 140,937 249,435 0 622-4152-414002 HEALTH INSURANCE 135,982 133,800 144,203 137,813 149,468 150,988 160,048 72,663 160,048 0 622-4152-414003 WORKERS COMPENSATION INS 77,451 77,858 79,025 80,448 92,262 93,910 104,158 48,176 104,158 0 622-4152-414004 SOCIAL SECURITY/MEDICARE 8,806 9,704 10,354 10,222 11,946 12,334 15,666 6,722 15,666 0 622-4152-414005 LONG TERM DISABILITY INS. 943 491 708 520 887 1,458 1,797 684 1,797 0 622-4152-414006 STATE UNEMPLOYMENT 4,310 4,318 3,369 2,611 2,404 3,747 4,137 156 4,137 0 622-4152-414007 DEFERED COMPENSATION 0 0 0 0 1,179 1,456 1,898 1,086 1,898 0 622-4152-414008 LIFE INSURANCE 955 969 1,075 850 1,089 1,027 1,152 513 1,152 0 * SALARIES & BENEFITS 1,046,664 1,094,525 1,180,296 1,223,539 1,296,220 1,378,948 1,604,037 763,722 1,604,037 0
OPERATIONS & MAINTENANCE
622-4152-416002 TRAINING 79 119 2,076 0 770 1,249 2,000 0 4,500 2,500 622-4152-416005 MEMBERSHIPS 24 0 0 450 241 0 450 365 450 0 622-4152-420001 ELECTRIC 34,773 33,250 42,337 45,461 49,330 53,482 50,000 32,013 50,000 0 622-4152-420003 TELEPHONE 3,832 7,093 7,406 7,485 7,249 3,258 7,500 953 7,500 0 622-4152-420004 CELL PHONES 8,886 8,830 8,597 7,832 8,299 9,043 8,000 5,231 8,000 0 622-4152-423000 LEASES 3,418 2,506 2,595 2,352 2,374 2,440 3,600 1,158 3,600 0 622-4152-425003 CONTRACT SERVICES 36,390 52,140 61,314 87,118 88,793 126,427 123,000 14,764 123,000 0 622-4152-425016 LAUNDRY/UNIFORM SERVICE 8,496 8,187 9,271 9,131 10,000 12,175 15,000 9,592 15,000 0 622-4152-427001 OFFICE SUPPLIES 1,419 2,825 4,042 2,677 4,792 4,138 3,500 3,039 3,500 0 622-4152-427006 GENERAL SUPPLIES 27,569 54,058 50,396 59,230 62,907 71,021 120,000 22,510 120,000 0 622-4152-427022 FUEL & OIL 34,469 34,178 45,726 51,572 43,523 38,719 50,000 25,331 50,000 0 * OPERATIONS & MAINTENANCE 159,355 203,186 233,760 273,308 278,278 321,952 383,050 114,956 385,550 2,500
INTER DEPARTMENTAL CHARGES
622-4152-480003 FACILITY MAINTENANCE CHARGE 11,100 11,100 12,500 15,000 15,000 15,000 15,000 7,500 15,000 0 622-4152-480006 INFORMATION TECH CHARGE 23,000 23,000 30,000 30,000 30,000 35,000 35,000 17,500 35,000 0 622-4152-480009 FLEET MAINTENANCE CHARGE 42,895 42,895 42,895 42,895 17,163 114,950 129,950 57,475 129,950 0 * INTER DEPARTMENTAL CHARGES 76,995 76,995 85,395 87,895 62,163 164,950 179,950 82,475 179,950 0 TOTAL 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 1,865,850 2,167,037 961,153 2,169,537 2,500 176
150
2/18/2026
2025-26 2025-26
SEWER SANITATION FUND (622) Adopted 2025-26 Proposed
SEWER ADMINISTRATION (4153) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
622-4153-410000 SALARIES 236,487 266,623 263,492 282,313 289,968 290,556 302,025 148,833 335,606 33,581 622-4153-410005 SALARIES - PART-TIME 1,283 5,661 6,026 7,557 14,514 10,352 15,000 5,584 15,000 0 622-4153-410013 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 97,954 140,825 77,707 146,381 5,556 622-4153-414002 HEALTH INSURANCE 41,026 45,436 44,045 44,379 44,245 52,065 53,262 23,446 54,836 1,574 622-4153-414003 WORKERS COMPENSATION INS 8,784 10,155 9,914 10,419 10,972 11,883 11,891 6,205 13,221 1,330 622-4153-414004 SOCIAL SECURITY/MEDICARE 3,181 4,033 3,657 3,780 4,451 4,161 4,105 2,067 4,564 459 622-4153-414005 LONG TERM DISABILITY INS. 769 348 359 231 353 637 690 260 771 81 622-4153-414006 STATE UNEMPLOYMENT 1,636 1,758 1,289 1,017 1,020 1,209 1,159 0 1,204 45 622-4153-414007 DEFERED COMPENSATION 4,663 4,951 4,722 4,888 6,449 5,922 4,310 3,505 9,267 4,957 622-4153-414008 LIFE INSURANCE 573 589 555 371 415 472 475 205 519 44 * SALARIES & BENEFITS 364,905 420,953 429,473 463,225 475,415 475,211 533,742 267,812 581,369 47,627
OPERATIONS & MAINTENANCE
622-4153-415000 LIABILITY INSURANCE 72,340 97,712 136,944 145,726 174,455 186,944 195,000 172,844 195,000 0 622-4153-416002 TRAINING 0 0 0 0 35 14 500 120 500 0
622-4153-416005 MEMBERSHIPS 195 132 98 147 201 166 200 119 200 0 622-4153-420001 ELECTRIC 13,000 13,000 13,000 13,000 13,000 13,000 13,000 6,500 13,000 0 622-4153-420003 TELEPHONE 3,500 3,500 3,500 3,500 3,500 3,500 3,500 1,750 3,500 0 622-4153-423000 LEASES 12,000 12,000 12,000 12,000 12,000 12,000 22,000 6,990 22,000 0 622-4153-425002 AUDIT 10,862 5,793 9,762 17,430 6,636 22,683 22,000 14,803 22,000 0 622-4153-425003 CONTRACT SERVICES 20,845 51,926 20,902 24,651 23,639 25,960 40,100 11,451 40,100 0 622-4153-425012 SOFTWARE 49,671 7,885 47,936 51,142 95,686 47,016 65,000 59,066 65,000 0 622-4153-425019 BANK/CC SERVICE CHARGES 52,869 60,740 85,413 118,447 174,991 329,485 160,000 150,209 160,000 0 622-4153-427001 OFFICE SUPPLIES 1,362 2,771 2,733 1,741 2,577 1,353 3,500 1,422 3,500 0 622-4153-427006 GENERAL SUPPLIES 3,065 3,643 4,499 2,236 1,713 1,513 2,500 2,467 2,500 0 622-4153-429000 POSTAGE 25,627 24,832 27,193 29,640 32,242 34,941 40,000 16,367 40,000 0 * OPERATIONS & MAINTENANCE 265,336 283,934 363,980 419,660 540,675 678,575 567,300 444,108 567,300 0
CAPITAL OUTLAY
622-4153-441005 MACHINERY AND EQUIPMENT 651 405 1,647 2,555 1,279 746 4,500 488 4,500 0 622-4153-441006 COMPUTER AND RELATED EQUIP 1,563 225 620 0 1,873 218 1,800 563 1,800 0 * CAPITAL OUTLAY 2,214 630 2,267 2,555 3,152 964 6,300 1,051 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 7,000 14,000 0 622-4153-480004 RISK MANAGEMENT CHARGE 16,049 16,049 16,049 16,049 16,049 16,049 16,049 8,025 16,049 0 622-4153-480005 EMPLOYEE LIABILITY CHARGE 5,015 5,015 5,015 5,015 5,015 5,015 5,015 2,508 5,015 0 622-4153-480006 INFORMATION TECH CHARGE 12,000 12,000 12,000 12,000 12,000 12,000 12,000 6,000 12,000 0 622-4153-480007 VEHICLE REPLACEMENT CHARGE 8,026 8,026 8,026 8,026 8,026 8,026 8,026 4,013 8,026 0 * INTER DEPARTMENTAL CHARGES 50,690 50,690 52,190 55,090 55,090 55,090 55,090 27,546 55,090 0 TOTAL 683,145 756,207 847,910 1,074,332 940,530 1,209,840 1,162,432 1,210,059 740,517 47,627 177
151
2/18/2026
SEWER CAPITAL FACILITY FUND (623)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
623-1910-351100 INVESTMENT EARNINGS 14,829 11,678 9,840 10,503 7,802 7,747 6,500 5,110 6,500 0 623-1910-351101 UNREALIZED GAIN (LOSSES) 17,885 (10,635) (47,999) 7,100 19,758 9,163 5,000 0 5,000 0 623-4159-371403 SEWER LINES 12,000 73,401 6,571 56,340 71,754 42,848 30,000 5,276 30,000 0 623-4159-371415 WASTEWATER TREATMENT 12,041 69,683 6,066 53,895 66,352 37,963 30,000 5,496 30,000 0 TOTAL REVENUES 56,755 144,127 (25,522) 127,838 165,666 97,721 71,500 15,882 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 0 5,000 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 0 75,000 0 75,000 0 CP2117 SEWER MASTER PLAN 0 0 30,155 14,605 0 0 0 0 0 0
CP2221 E F ST UTILITY DESIGN 0 0 0 20,777 16,766 7,335 110,041 1,878 110,041 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 1,736 0 20,090 0 0 0 0 TOTAL EXPENDITURES 0 0 139,475 661,338 360,714 27,425 190,041 6,878 190,041 0 REVENUES OVER (UNDER) EXPENDITURES 56,755 144,127 (164,997) (533,500) (195,048) 70,296 (118,541) 9,004 (118,541) 0 FUND BALANCE - BEGINNING 970,069 1,026,824 1,170,951 1,005,954 472,454 277,406 347,702 347,702 347,702 FUND BALANCE - ENDING 1,026,824 1,170,951 1,005,954 472,454 277,406 347,702 229,161 356,706 229,161 178
152
2/18/2026
DOWNTOWN PARKING FUND (631)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
631-1910-351100 INVESTMENT EARNINGS 818 551 408 739 1,409 1,400 350 776 350 0 631-1910-351101 UNREALIZED GAIN (LOSSES) 1,034 (800) (2,057) (1,108) 202 2,487 200 0 200 0 631-4180-328100 PARKING ASSESSMENTS 8,945 9,365 9,263 9,853 8,990 10,033 8,930 4,985 8,930 0 631-4180-340200 PARKING FINES 9,797 4,134 6,200 12,032 29,465 39,832 9,800 12,596 9,800 0 TOTAL REVENUES 20,594 13,250 13,814 21,516 40,066 53,752 19,280 18,357 19,280 0
OPERATIONS & MAINTENANCE
631-4180-420001 ELECTRIC 10,303 9,974 10,674 10,167 11,564 11,715 10,000 7,988 10,000 0 631-4180-425003 CONTRACT SERVICES 3,549 12,652 0 0 16,774 68,410 20,000 0 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 80,125 30,000 7,988 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 80,125 30,000 7,988 30,000 0 REVENUES OVER (UNDER) EXPENDITURES 6,742 (9,376) 3,140 11,349 11,728 (26,373) (10,720) 10,369 (10,720) 0 FUND BALANCE - BEGINNING 50,701 57,443 48,067 51,207 62,556 74,284 47,911 47,911 47,911 FUND BALANCE - ENDING 57,443 48,067 51,207 62,556 74,284 47,911 37,191 58,280 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 47,911 179
153
2/18/2026
WATER CAPITAL REPLACEMENT FUND (644)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
644-1910-351100 INVESTMENT EARNINGS 33,199 35,401 40,648 86,487 145,181 208,574 20,000 150,068 20,000 0 644-1910-351101 UNREALIZED GAIN (LOSSES) 44,323 (15,606) (217,050) (135,538) 103,123 210,187 15,000 0 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 2,000,000 1,500,000 2,000,000 0 TOTAL REVENUES 1,577,522 2,019,795 2,823,598 2,950,949 3,248,304 3,418,761 2,035,000 1,650,068 2,035,000 0
EXPENDITURES
644-4160-441005 MACHINERY AND EQUIPMENT 0 0 14,170 72,141 0 0 61,250 6,244 61,250 0 644-4160-441006 COMPUTER AND RELATED EQUIP 4,402 22,678 1,462 920 621 1,518 29,379 0 29,379 0 644-4160-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 0 35,000 0 35,000 0 644-4160-441009 VEHICLES 40,425 0 65,364 63,760 88,859 71,168 80,000 41,790 80,000 0 644-4169-442001 CAPITAL PROJECTS 1,058,154 901,950 844,117 680,843 515,935 0 0 0 0 0 CP2132 REMOTE WATER METERING 0 0 0 0 1,784,644 (89,979) 0 0 0 0 CP2203 SCADA UPGRADES 0 0 0 0 17,525 72,227 310,248 1,330 310,248 0 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 0 504,653 4,625 588 265,134 8,294 265,134 0 CP2210 WELL 10 GENERATOR 0 0 0 0 0 0 150,000 0 150,000 0 CP2211 WELL SITE PAINTING 0 0 0 0 0 0 30,000 0 30,000 0 CP2212 WELL 4 SITE IMPROVEMENTS 0 0 0 0 0 0 60,000 0 60,000 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 0 237,601 393 0 0 0 0 CP2309 WELL 8 REHAB 0 0 0 0 0 0 150,000 0 150,000 0
CP2313 PW YARD GENEATOR 0 0 0 0 0 0 50,000 0 50,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 724 237,276 209,441 237,276 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 363,629 1,136,371 900,448 1,136,371 0 CP2331 WATER CONSERVATION 0 0 0 0 236,467 34,059 215,941 0 215,941 0 CP2406 WELL 12 (REPLACE WELL 3) 0 0 0 0 0 116,900 1,443,100 32,185 1,443,100 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 122,269 38,731 25,622 38,731 0 CP2411 MOBILE GENERATOR 0 0 0 0 0 88,661 0 0 0 0
CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 0 25,000 0 25,000 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 0 0 0 25,000 25,000 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 100,455 138,545 127,387 138,545 0 CP2601 E B, JEREMY & LINDA CT 0 0 0 0 0 0 200,000 0 200,000 0 CP2607 WELL 5 DISCHARGE & STORM DRAIN 0 0 0 0 0 0 100,000 8,440 100,000 0 CP2613 WELL 2 & 3 ABANDONMENT 0 0 0 0 0 0 45,000 0 45,000 0 CP2620 RADIO UPGRADES 0 0 0 0 0 0 0 0 40,000 40,000
CP2621 WATER MAIN REPLACEMENT 0 0 0 0 0 0 0 0 200,000 200,000 TOTAL EXPENDITURES 1,102,981 924,628 925,113 1,322,317 2,886,277 882,612 4,800,975 1,361,181 5,065,975 265,000 REVENUES OVER (UNDER) EXPENDITURES 474,541 1,095,167 1,898,485 1,628,632 362,027 2,536,149 (2,765,975) 288,887 (3,030,975) (265,000) FUND BALANCE - BEGINNING 2,115,287 2,589,828 3,684,995 5,583,480 7,212,112 7,574,139 10,110,288 10,110,288 10,110,288 FUND BALANCE - ENDING 2,589,828 3,684,995 5,583,480 7,212,112 7,574,139 10,110,288 7,344,313 10,399,175 7,079,313 180
154
2/18/2026
WATER OPERATIONS FUND (645)
SUMMARY OF REVENUES AND EXPENDITURES 2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
645-1910-351100 INVESTMENT EARNINGS 46,278 46,844 40,497 53,912 60,431 47,598 22,000 13,766 22,000 0 645-1910-351101 UNREALIZED GAIN (LOSSES) 67,599 (30,729) (185,547) (10,534) 82,884 66,479 15,000 0 15,000 0 645-4160-350308 RENT - FIFTH & J STREETS 0 0 0 18,000 36,000 36,000 36,000 18,000 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 0 12,000 0 645-4160-377100 WATER REVENUE 5,553,320 5,836,203 5,937,992 5,459,130 5,408,811 5,428,683 5,900,000 3,163,706 5,900,000 0 645-4160-377200 WATER INSTALLATIONS 3,787 18,387 10,061 16,518 13,620 4,950 5,000 1,275 5,000 0 645-4160-377300 WATER SERVICE CHARGES 40,457 65,765 60,153 52,576 60,674 66,288 45,000 19,551 45,000 0 TOTAL REVENUES 5,711,441 5,957,317 5,863,156 5,589,602 5,662,420 5,661,998 6,035,000 3,216,298 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 3,072,338 3,322,909 1,670,120 3,613,698 290,789 WATER ADMINISTRATION 676,748 703,399 816,823 906,053 1,044,845 1,175,722 1,124,430 718,245 1,172,055 47,625 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) (26,748) 0 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 2,000,000 1,500,000 2,000,000 0 TOTAL EXPENDITURES 4,040,689 4,882,564 6,154,650 6,717,071 6,514,212 7,221,312 6,447,339 3,888,365 6,785,753 338,414 REVENUES OVER (UNDER) EXPENDITURES 1,670,752 1,074,753 (291,494) (1,127,469) (851,792) (1,559,314) (412,339) (672,067) (750,753) (338,414) FUND BALANCE - BEGINNING (UNRESTRICTED) 2,294,320 3,965,072 5,039,825 4,748,331 3,620,862 2,769,070 1,209,756 1,209,756 1,209,756 FUND BALANCE - ENDING (UNRESTRICTED) 3,965,072 5,039,825 4,748,331 3,620,862 2,769,070 1,209,756 797,417 537,689 459,003 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 0 181
155
2/18/2026
WATER FUND (645) 2025-26 2025-26
Adopted 2025-26 Proposed
WATER LINE MAINTENANCE (4160) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
645-4160-410000 SALARIES 595,958 645,644 682,095 648,131 734,642 814,891 870,789 424,109 951,038 80,249 645-4160-410007 OVERTIME SALARIES 30,091 29,038 39,018 58,096 45,772 60,578 50,000 34,690 50,000 0 645-4160-414001 RETIREMENT 186,077 237,783 310,093 346,649 331,857 316,052 426,290 263,099 443,676 17,386 645-4160-414002 HEALTH INSURANCE 108,350 113,029 127,039 131,458 143,622 144,427 136,109 66,043 140,965 4,856 645-4160-414003 WORKERS COMPENSATION INS 63,891 66,992 70,071 71,535 76,896 80,605 79,163 43,309 91,384 12,221 645-4160-414004 SOCIAL SECURITY/MEDICARE 7,925 8,938 9,608 9,456 10,531 11,188 11,710 6,165 14,381 2,671 645-4160-414005 LONG TERM DISABILITY INS. 925 413 516 376 876 1,478 1,845 722 1,822 (23) 645-4160-414006 STATE UNEMPLOYMENT 3,425 3,734 2,802 2,442 2,255 3,324 3,268 156 3,574 306 645-4160-414007 DEFERED COMPENSATION 0 0 0 0 1,119 1,908 2,109 1,895 2,741 632 645-4160-414008 LIFE INSURANCE 830 823 835 729 1,030 972 1,076 480 1,067 (9) * SALARIES & BENEFITS 997,472 1,106,394 1,242,077 1,268,872 1,348,600 1,435,423 1,582,359 840,668 1,700,648 118,289
OPERATIONS & MAINTENANCE
645-4160-416002 TRAINING 5,545 616 2,313 1,496 3,430 5,693 7,500 2,333 10,000 2,500 645-4160-416005 MEMBERSHIPS 2,367 1,902 2,421 2,443 5,111 4,424 3,000 0 3,000 0 645-4160-420001 ELECTRIC 464,280 539,097 553,346 696,805 692,851 844,140 750,000 442,885 900,000 150,000 645-4160-420003 TELEPHONE 4,741 8,083 7,840 7,766 7,462 3,250 8,000 1,048 8,000 0 645-4160-420004 CELL PHONES 8,673 7,919 8,655 8,395 8,467 8,663 8,000 4,113 8,000 0 645-4160-423000 LEASES 3,417 2,506 2,594 2,352 2,374 2,400 3,700 1,158 3,700 0 645-4160-424001 BUILDING MAINTENANCE 0 2,125 1,383 1,192 169 773 1,000 0 1,000 0 645-4160-424002 EQUIPMENT MAINTENANCE 67,217 113,606 88,136 80,739 128,177 110,220 130,000 23 130,000 0 645-4160-424006 FIRE HYDRANTS 4,701 29,301 13,044 30,802 29,350 2,514 50,000 0 50,000 0 645-4160-425003 CONTRACT SERVICES 125,655 131,558 179,142 368,498 262,330 310,083 327,500 158,211 327,500 0 645-4160-425012 SOFTWARE 5,116 3,022 0 0 0 27 9,500 695 9,500 0 645-4160-425016 UNIFORM/LAUNDRY SERVICE 8,312 6,721 8,048 9,719 12,022 16,506 16,250 10,091 16,250 0 645-4160-427001 OFFICE SUPPLIES 2,185 4,285 3,914 3,327 6,354 4,431 3,500 1,694 3,500 0 645-4160-427006 GENERAL SUPPLIES 104,967 156,430 147,095 222,800 238,087 156,545 245,000 122,315 245,000 0 645-4160-427022 FUEL & OIL 27,910 25,963 35,189 37,617 39,497 29,648 40,000 17,414 40,000 0 645-4160-429000 POSTAGE 144 35 36 75 668 2,998 3,000 172 3,000 0 * OPERATIONS & MAINTENANCE 835,230 1,033,169 1,053,156 1,474,026 1,436,349 1,502,315 1,605,950 762,152 1,758,450 152,500
INTER DEPARTMENTAL CHARGES
645-4160-480003 FACILITY MAINTENANCE CHARGE 11,100 9,100 12,500 15,000 15,000 15,000 15,000 7,500 15,000 0 645-4160-480006 INFORMATION TECH CHARGE 23,000 23,000 30,000 30,000 30,000 35,000 35,000 17,500 35,000 0 645-4160-480009 FLEET MAINTENANCE CHARGE 24,916 6,197 16,078 20,954 17,383 84,600 84,600 42,300 104,600 20,000 * INTER DEPARTMENTAL CHARGES 59,016 38,297 58,578 65,954 62,383 134,600 134,600 67,300 154,600 0 TOTAL 1,891,718 2,177,860 2,353,811 2,808,852 2,847,332 3,072,338 3,322,909 1,670,120 3,613,698 270,789 182
156
2/18/2026
WATER FUND (645) 2025-26 2025-26
Adopted 2025-26 Proposed
WATER ADMINISTRATION (4161) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
645-4161-410000 SALARIES 236,784 236,508 263,488 282,309 289,964 290,554 302,025 148,833 335,606 33,581 645-4161-410005 SALARIES - PART-TIME 1,283 5,661 6,026 7,556 14,514 10,352 15,000 5,584 15,000 0 645-4161-410013 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 76,002 108,860 57,559 114,415 5,555 645-4161-414002 HEALTH INSURANCE 41,018 38,642 44,035 44,365 44,234 52,057 53,263 23,443 54,836 1,573 645-4161-414003 WORKERS COMPENSATION INS 8,781 9,240 9,910 10,414 10,968 11,880 11,891 6,204 13,221 1,330 645-4161-414004 SOCIAL SECURITY/MEDICARE 3,178 3,628 3,531 3,900 4,446 4,158 4,105 2,066 4,564 459 645-4161-414005 LONG TERM DISABILITY INS. 768 346 357 228 350 636 690 260 772 82 645-4161-414006 STATE UNEMPLOYMENT 1,632 1,358 1,288 1,017 1,019 1,209 1,159 0 1,204 45 645-4161-414007 DEFERED COMPENSATION 4,662 4,951 4,722 4,888 6,448 5,920 4,310 3,503 9,267 4,957 645-4161-414008 LIFE INSURANCE 569 550 551 365 411 468 475 204 518 43 * SALARIES & BENEFITS 365,171 381,017 407,622 438,425 451,433 453,236 501,778 247,656 549,403 47,625
OPERATIONS & MAINTENANCE
645-4161-415000 LIABILITY INSURANCE 72,340 97,711 136,944 145,726 174,455 186,944 195,000 172,844 195,000 0 645-4161-416002 TRAINING 0 0 0 0 35 15 2,000 120 2,000 0 645-4161-416005 MEMBERSHIPS 195 132 99 147 202 168 1,000 119 1,000 0 645-4161-420001 ELECTRIC 12,000 12,000 12,000 12,000 12,000 12,000 12,000 6,000 12,000 0 645-4161-420003 TELEPHONE 3,000 3,000 3,000 3,000 3,000 3,000 3,000 1,500 3,000 0 645-4161-423000 LEASES 12,000 12,000 12,000 12,000 12,000 12,000 15,500 6,990 15,500 0 645-4161-425002 AUDIT 9,254 4,755 8,014 14,306 5,447 15,788 22,000 14,918 22,000 0 645-4161-425003 CONTRACT SERVICES 20,845 17,681 19,773 23,189 23,429 25,759 40,800 11,551 40,800 0 645-4161-425012 SOFTWARE 49,628 39,814 47,936 51,142 97,662 47,016 65,000 59,066 65,000 0 645-4161-425019 BANK/CC SERVICE CHARGES 52,869 60,740 85,413 118,447 174,991 329,485 160,000 150,209 160,000 0 645-4161-427001 OFFICE SUPPLIES 1,361 1,822 2,655 2,136 3,188 1,353 6,250 1,808 6,250 0 645-4161-427006 GENERAL SUPPLIES 3,031 796 3,833 1,601 1,627 1,238 1,500 2,124 1,500 0 645-4161-429000 POSTAGE 25,438 24,529 26,985 29,578 31,922 34,954 40,000 16,388 40,000 0 * OPERATIONS & MAINTENANCE 261,961 274,980 358,652 413,272 539,958 669,720 564,050 443,637 564,050 0
CAPITAL OUTLAY
645-4161-441005 MACHINERY AND EQUIPMENT 651 0 1,647 2,554 358 746 5,000 488 5,000 0 645-4161-441006 COMPUTER AND RELATED EQUIP 1,563 0 0 0 1,294 218 1,800 563 1,800 0 * CAPITAL OUTLAY 2,214 0 1,647 2,554 1,652 964 6,800 1,051 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 7,000 14,000 0 645-4161-480004 RISK MANAGEMENT CHARGE 11,478 11,478 11,478 11,478 11,478 11,478 11,478 5,739 11,478 0 645-4161-480005 EMPLOYEE LIABILITY CHARGE 3,586 3,586 3,586 3,586 3,586 3,586 3,586 1,793 3,586 0 645-4161-480006 INFORMATION TECH CHARGE 12,000 12,000 12,000 12,000 12,000 12,000 12,000 6,000 12,000 0 645-4161-480007 VEHICLE REPLACEMENT CHARGE 10,738 10,738 10,738 10,738 10,738 10,738 10,738 5,369 10,738 0 * INTER DEPARTMENTAL CHARGES 47,402 47,402 48,902 51,802 51,802 51,802 51,802 25,901 51,802 0 TOTAL 676,748 703,399 816,823 906,053 1,044,845 1,175,722 1,124,430 718,245 1,172,055 47,625 183
157
2/18/2026
WATER CAPITAL FACILITY FUND (646)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
646-1910-351100 INVESTMENT EARNINGS 46,413 31,499 31,736 51,343 83,110 105,584 22,000 61,197 22,000 0 646-1910-351101 UNREALIZED GAIN (LOSSES) 48,290 (26,652) (133,141) (50,804) 40,213 110,527 10,000 0 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 60,378 300,198 411,947 289,618 265,000 33,458 265,000 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) 300,737 535,270 505,729 297,000 94,655 297,000 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 0 5,000 0 5,000 0 CP1912 GROUND WATER SUSTAINABILITY 0 0 0 0 120,845 112,699 165,000 0 165,000 0 CP2015 GIS IMPLEMENTATION 0 0 21,643 253 0 0 53,104 0 53,104 0 CP2018 WATER MASTER PLAN UPDATE 0 4,038 70,716 19,036 0 0 27,077 0 27,077 0 CP2022 URBAN WATER MASTER PLAN 0 4,250 206 0 0 0 40,544 0 40,544 0 CP2109 VEHICLE/EQUIP SHADE STRUCTURE 0 0 0 0 0 0 25,000 0 25,000 0 CP2213 WELL 11 0 0 0 0 11,186 159,271 1,594,543 39,952 1,594,543 0 CP2221 E F ST UTILITY DESIGN 0 0 0 18,517 16,766 7,335 107,382 1,878 107,382 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 0 0 67,508 75,000 0 75,000 0 CP2503 KAUFMAN RD (GREGER - PIPELINE) 0 0 0 0 0 344 39,565 0 39,565 0 TOTAL EXPENDITURES 0 12,905 94,563 37,806 148,797 347,157 2,132,215 41,830 2,132,215 0 REVENUES OVER (UNDER) EXPENDITURES 247,477 524,477 (135,590) 262,931 386,473 158,572 (1,835,215) 52,825 (1,835,215) 0 FUND BALANCE - BEGINNING 2,921,197 3,168,674 3,693,151 3,557,561 3,820,492 4,206,965 4,365,537 4,365,537 4,365,537 FUND BALANCE - ENDING 3,168,674 3,693,151 3,557,561 3,820,492 4,206,965 4,365,537 2,530,322 4,418,362 2,530,322 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 4,226,299 184
158
2/18/2026
AVIATION OPERATIONS FUND (657)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
657-1910-351100 INVESTMENT EARNINGS 474 328 750 1,903 2,093 2,607 500 1,175 500 0 657-1910-351101 UNREALIZED GAIN (LOSSES) 1,169 (954) (5,066) (1,950) 2,860 3,703 250 0 250 0 657-4170-310500 AIRCRAFT TAX 5,263 5,054 4,908 5,206 5,223 8,031 5,000 0 5,000 0 657-4170-350204 RENTS 134,438 172,641 227,678 208,909 181,100 142,696 190,000 106,142 190,000 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 0 10,000 0 657-4170-385100 FUEL SALES 315,717 338,782 314,256 448,734 442,013 400,646 300,000 176,309 300,000 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 1,775 0 680 0 0 TOTAL REVENUES 477,281 538,521 612,373 673,316 653,893 569,458 505,750 284,306 505,750 0 EXPENDITURES - BY DIVISION 444,096 414,732 450,470 546,175 522,349 517,517 427,169 231,844 427,699 530
CAPITAL PROJECTS
CAPITALIZED EQUIPMENT (3,470) (3,526) (9,576) 23,471 21,964 3,945 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 35,000 70,000 0 657-4170-499659 CAPITAL REPLACEMENT FUND 15,000 15,000 15,000 15,000 15,000 60,000 50,000 25,000 50,000 0 TOTAL EXPENDITURES 500,626 471,206 525,894 704,646 629,313 651,462 547,169 291,844 547,699 530 REVENUES OVER (UNDER) EXPENDITURES (23,345) 67,315 86,479 (31,330) 24,580 (82,004) (41,419) (7,538) (41,949) (530) FUND BALANCE - BEGINNING (UNRESTRICTED) 53,304 29,959 97,274 183,753 152,423 177,003 94,999 94,999 94,999 FUND BALANCE - ENDING (UNRESTRICTED) 29,959 97,274 183,753 152,423 177,003 94,999 53,580 87,461 53,050 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 94,999 185
159
2/18/2026
AVIATION FUND (657) 2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
SALARIES & BENEFITS
657-4170-410000 SALARIES 16,995 16,444 17,318 16,542 14,844 10,958 16,756 9,353 17,214 458 657-4170-410007 OVERTIME 550 406 850 56 0 0 500 31 500 0 657-4170-414001 RETIREMENT 7,717 10,360 15,688 8,900 7,457 6,690 9,757 6,104 9,786 29 657-4170-414002 HEALTH INSURANCE 2,568 2,361 2,361 2,270 2,592 1,779 2,499 1,354 2,499 0 657-4170-414003 WORKERS COMPENSATION INS 622 640 674 778 1,959 1,279 1,318 738 1,354 36 657-4170-414004 SOCIAL SECURITY/MEDICARE 214 237 249 246 200 172 235 132 242 7 657-4170-414006 STATE UNEMPLOYMENT 87 80 64 52 45 64 64 0 64 0 657-4170-414007 DEFERED COMPENSATION 0 0 0 0 130 72 0 0 0 0 657-4170-414008 LIFE INSURANCE 12 12 13 10 10 7 10 5 10 0 * SALARIES & BENEFITS 28,765 30,540 37,217 28,854 27,237 21,021 31,139 17,717 31,669 530
OPERATIONS & MAINTENANCE
657-4170-415000 LIABILITY INSURANCE 9,215 12,074 14,259 10,378 11,576 11,395 11,000 11,039 11,000 0 657-4170-416002 TRAINING 479 0 73 819 0 970 626 626 626 0 657-4170-416005 MEMBERSHIPS 75 75 235 200 0 297 72 72 72 0 657-4170-420001 ELECTRIC 9,862 17,433 19,757 24,779 26,657 33,782 24,650 17,796 24,650 0 657-4170-420002 GAS 0 0 0 0 1,149 2,500 0 0 0 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 10,414 792 3,000 422 3,000 0 657-4170-424002 EQUIPMENT MAINT 1,069 3,205 134 10,586 4,729 12,893 8,800 201 8,800 0 657-4170-425002 AUDIT 2,750 1,448 2,440 4,286 4,187 8,000 4,000 400 4,000 0 657-4170-425003 CONTRACT SERVICES 65,944 37,933 23,655 28,677 34,435 36,044 33,602 28,312 33,602 0 657-4170-425011 ADVERTISING 0 0 95 0 0 0 0 0 0 0
657-4170-425015 LANDSCAPING 0 0 0 0 890 0 0 0 0 0
657-4170-425019 BANK/CC SERVICE CHARGES 6,856 7,275 6,700 10,607 10,589 9,482 6,000 4,222 6,000 0 657-4170-427001 OFFICE SUPPLIES 0 26 0 0 0 0 0 0 0 0
657-4170-427006 GENERAL SUPPLIES 2,058 1,765 981 8,670 4,171 4,116 6,750 2,935 6,750 0 657-4170-427009 WEED ABATEMENT 5,992 3,911 9,006 4,615 2,538 2,538 4,000 1,508 4,000 0 657-4170-427029 AIRPORT APPRECIATION 0 0 61 2,123 0 0 0 0 0 0 657-4170-427030 GASOLINE FOR RESALE 289,196 284,987 329,128 403,701 376,147 366,088 286,000 142,732 286,000 0 657-4170-429000 POSTAGE 332 300 300 600 600 569 500 348 500 0 * OPERATIONS & MAINTENANCE 407,501 379,302 408,014 510,291 488,082 489,466 389,000 210,613 389,000 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 2,600 5,200 0 657-4170-480004 RISK MANAGEMENT CHARGE 182 182 182 182 182 182 182 91 182 0 657-4170-480005 EMPLOYEE LIABILITY CHARGE 57 57 57 57 57 57 57 28 57 0 657-4170-480006 INFORMATION TECH CHARGE 1,200 1,200 1,500 1,500 1,500 1,500 1,500 750 1,500 0 657-4170-480007 VEHICLE REPLACEMENT CHARGE 91 91 0 91 91 91 91 45 91 0 657-4170-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 7,830 4,890 5,239 7,030 7,030 7,030 7,030 3,514 7,030 0 TOTAL 444,096 414,732 450,470 546,175 522,349 517,517 427,169 231,844 427,699 530 186
160
2/18/2026
AIRPORT CAPITAL IMPROVEMENT FUND (658)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
658-1910-351100 INVESTMENT EARNINGS 0 0 76 81 690 1,469 0 379 0 0 658-4170-361200 FEDERAL GRANT 244,729 190,931 205,998 1,051,944 9,467 0 129,540 0 129,540 0 658-4170-362410 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 35,000 70,000 0 TOTAL REVENUES 289,729 235,931 360,842 1,172,025 80,157 71,469 199,540 35,379 199,540 0
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 0 0 0 0 0 CP2105 PAVEMENT MANAGEMENT PLAN 0 0 48,945 29,367 19,578 0 0 0 0 0 CP2202 PAVEMENT RECONSTRUCTION 0 0 241 1,011,391 0 0 0 0 0 0 CP2614 RUNWAY SAFETY AREA 0 0 0 0 0 0 113,200 0 113,200 0 CP2615 DRAINAGE IMPROVEMENTS 0 0 0 0 0 0 11,000 0 11,000 0 CP2616 LIGHTING IMPROVEMENTS 0 0 0 0 0 0 11,000 0 11,000 0 TOTAL EXPENDITURES 372,421 193,293 128,227 1,051,945 38,539 0 135,200 0 135,200 0 REVENUES OVER (UNDER) EXPENDITURES (82,692) 42,638 232,615 120,080 41,618 71,469 64,340 35,379 64,340 0 FUND BALANCE - BEGINNING (20,373) (103,065) (60,427) 172,188 292,268 333,886 405,355 405,355 405,355 FUND BALANCE - ENDING (103,065) (60,427) 172,188 292,268 333,886 405,355 469,695 440,734 469,695 187
161
2/18/2026
AIRPORT CAPITAL REPLACEMENT FUND (659)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
659-1910-351100 INVESTMENT EARNINGS 503 473 488 901 1,294 1,962 300 1,943 300 0 659-1910-351101 UNREALIZED GAIN (LOSSES) 660 (252) (2,536) (483) 443 2,062 200 0 200 0 659-4170-380810 DONATION 0 2,000 0 0 0 0 60,000 0 60,000 0 659-4170-399657 TRANSFER FROM AVIATION FUND 15,000 15,000 15,000 15,000 15,000 60,000 50,000 25,000 50,000 0 TOTAL REVENUES 16,163 17,221 12,952 15,418 16,737 64,024 110,500 26,943 110,500 0
EXPENDITURES
659-4170-442001 CAPITAL PROJECTS
CP1607 CARETAKERS QUARTERS 0 0 0 0 0 0 0 0 0 0
CP1609 HANGAR L-2 ROOF 0 0 0 0 0 0 0 0 0 0
CP1706 PILOTS LOUNGE REHAB 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 0 125,000 0 125,000 0 CP2510 HANGAR ROOF/DOOR REPAIRS 0 0 0 0 0 0 45,200 0 45,200 0 CP2524 WINDOSOCK 0 0 0 0 0 0 4,800 4,489 4,800 0
CP2619 WELL IMPROVEMENTS 0 0 0 0 0 0 0 0 40,000 40,000
TOTAL EXPENDITURES 890 3,438 0 20,950 0 0 175,000 4,489 215,000 40,000 REVENUES OVER (UNDER) EXPENDITURES 15,273 13,783 12,952 (5,532) 16,737 64,024 (64,500) 22,454 (104,500) (40,000) FUND BALANCE - BEGINNING 21,974 37,247 51,030 63,982 58,450 75,187 139,211 139,211 139,211 FUND BALANCE - ENDING 37,247 51,030 63,982 58,450 75,187 139,211 74,711 161,665 34,711
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
188
162
2/18/2026
BRIDLE RIDGE SOUTH TRAIL TRUST FUND (740)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
740-1910-351100 INVESTMENT EARNINGS 16,909 12,430 9,635 14,726 22,004 27,455 8,000 17,598 8,000 0 740-1910-351101 UNREALIZED GAIN (LOSSES) 19,904 (13,529) (47,374) (13,142) 16,689 32,025 4,000 0 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 59,480 12,000 17,598 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 59,480 12,000 17,598 12,000 0 FUND BALANCE - BEGINNING 1,113,407 1,150,220 1,149,121 1,111,382 1,112,966 1,151,659 1,211,139 1,211,139 1,211,139 FUND BALANCE - ENDING 1,150,220 1,149,121 1,111,382 1,112,966 1,151,659 1,211,139 1,223,139 1,228,737 1,223,139 189
163
2/18/2026
CRANE/PATTERSON SIGNAL TRUST FUND (741)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
741-1910-351100 INVESTMENT EARNINGS 3,159 2,277 1,765 2,697 4,030 5,028 1,500 3,223 1,500 0 741-1910-351101 UNREALIZED GAIN (LOSSES) 3,608 (2,483) (8,676) (2,407) 3,056 5,865 500 0 500 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 10,893 2,000 3,223 2,000 0
EXPENDITURES
OPERATIONS & MAINTENANCE
741-1910-425003 CONTRACT SERVICES 5,963 188 0 0 0 0 23,000 0 23,000 0 TOTAL EXPENDITURES 5,963 188 0 0 0 0 23,000 0 23,000 0
REVENUES OVER (UNDER) EXPENDITURES 804 (394) (6,911) 290 7,086 10,893 (21,000) 3,223 (21,000) 0 FUND BALANCE - BEGINNING 210,035 210,839 210,445 203,534 203,824 210,910 221,803 221,803 221,803 FUND BALANCE - ENDING 210,839 210,445 203,534 203,824 210,910 221,803 200,803 225,026 200,803 190
164
2/18/2026
ANIMAL CONTROL TRUST FUND (742)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
742-1910-351100 INVESTMENT EARNINGS 649 527 465 926 1,413 1,409 300 425 300 0 742-1910-351101 UNREALIZED GAIN (LOSSES) 843 (503) (2,670) (1,014) 1,132 2,028 200 0 200 0 742-2160-376802 FEES 10,022 4,320 4,772 7,177 20,500 19,768 20,000 6,856 20,000 0 742-2160-376803 MICROCHIP 0 0 11,187 420 525 400 600 220 600 0 742-2160-380810 DONATIONS 4,965 5,124 12,725 12,156 11,043 8,916 12,000 3,710 12,000 0 0 TOTAL REVENUES 16,479 9,468 26,479 19,665 34,613 32,521 33,100 11,211 33,100 0
OPERATIONS & MAINTENANCE
742-2160-425003 CONTRACT SERVICES 7,443 4,644 14,255 10,779 41,370 71,463 45,000 19,301 45,000 0 * OPERATIONS & MAINTENANCE 7,443 4,644 14,255 10,779 41,370 71,463 45,000 19,301 45,000 0 TOTAL EXPENDITURES 7,443 4,644 14,255 10,779 41,370 71,463 45,000 19,301 45,000 0 REVENUES OVER (UNDER) EXPENDITURES 9,036 4,824 12,224 8,886 (6,757) (38,942) (11,900) (8,090) (11,900) 0 FUND BALANCE - BEGINNING 37,197 46,233 51,057 63,281 72,167 65,410 26,468 26,468 26,468 FUND BALANCE - ENDING 46,233 51,057 63,281 72,167 65,410 26,468 14,568 18,378 14,568 191
165
2/18/2026
SENIOR CENTER TRUST (744)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
744-1910-351100 INVESTMENT EARNINGS 103 49 35 78 234 660 30 505 30 0 744-7340-380801 DONATIONS 19,321 2,914 6,351 10,264 7,492 35,925 8,000 4,524 8,000 0 TOTAL REVENUES 19,424 2,963 6,386 10,342 7,726 36,585 8,030 5,029 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 5,590 35,000 15,950 35,000 0 * OPERATIONS & MAINTENANCE 14,417 4,550 6,670 4,620 3,302 5,590 35,000 15,950 35,000 0
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 5,590 35,000 15,950 35,000 0 REVENUES OVER (UNDER) EXPENDITURES 5,007 (1,587) (284) 5,722 4,424 30,995 (26,970) (10,921) (26,970) 0 FUND BALANCE - BEGINNING 157 5,164 3,577 3,293 9,015 13,439 44,434 44,434 44,434 FUND BALANCE - ENDING 5,164 3,577 3,293 9,015 13,439 44,434 17,464 33,513 17,464 192
166
2/18/2026
POLICE RANGETRUST FUND (745)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
745-1910-351100 INVESTMENT EARNINGS 612 517 519 272 430 710 200 492 200 0 745-2110-380812 DONATIONS 7,049 7,460 2,538 5,924 5,873 11,019 8,000 1,825 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 11,729 8,200 2,317 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 1,682 7,000 5,056 7,000 0 * CAPITAL OUTLAY 0 0 56,000 0 5,209 1,682 7,000 5,056 7,000 0 TOTAL EXPENDITURES 0 0 56,000 0 5,209 1,682 7,000 5,056 7,000 0 REVENUES OVER (UNDER) EXPENDITURES 7,661 27,977 (52,943) 6,196 1,094 10,047 1,200 (2,739) 1,200 0 FUND BALANCE - BEGINNING 35,069 42,730 70,707 17,764 23,960 25,054 35,101 35,101 35,101 FUND BALANCE - ENDING 42,730 70,707 17,764 23,960 25,054 35,101 36,301 32,362 36,301 193
167
2/18/2026
SENIOR OUTREACH TRUST FUND (746)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
746-1910-351100 INVESTMENT EARNINGS 1,018 732 546 818 1,190 1,300 500 794 500 0 746-2110-380802 DONATIONS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 1,018 732 546 818 1,190 1,300 500 794 500 0 OPERATIONS & MAINTENANCE 0
746-2110-425003 CONTRACT SERVICES 979 212 3,325 375 1,192 0 3,000 0 3,000 0 746-2110-427004 GENERAL SUPPLIES 1,371 311 0 0 6,104 4,727 4,000 872 4,000 0 * OPERATIONS & MAINTENANCE 2,350 523 3,325 375 7,296 4,727 7,000 872 7,000 0 TOTAL EXPENDITURES 2,350 523 3,325 375 7,296 4,727 7,000 872 7,000 0 REVENUES OVER (UNDER) EXPENDITURES (1,332) 209 (2,779) 443 (6,106) (3,427) (6,500) (78) (6,500) 0 FUND BALANCE - BEGINNING 67,625 66,293 66,502 63,723 64,166 58,060 54,633 54,633 54,633 FUND BALANCE - ENDING 66,293 66,502 63,723 64,166 58,060 54,633 48,133 54,555 48,133 194
168
2/18/2026
BRIDLE RIDGE CFD 2003-2 AGENCY FUND (790)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
790-1910-351100 INVESTMENT EARNINGS 5,969 1,932 1,790 7,024 17,617 16,897 1,200 7,938 1,200 0 790-1910-351101 UNREALIZED GAIN (LOSSES) 4,723 (3,310) (12,170) (3,269) 4,223 8,187 200 0 200 0 790-8270-328101 ANNUAL ASSESSMENTS 293,765 298,323 294,033 289,778 291,971 296,370 295,796 154,830 295,796 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 304,457 296,945 283,653 293,533 313,811 321,454 297,196 162,768 297,196 0
EXPENDITURES
OPERATIONS & MAINTENANCE
790-8270-425003 CONTRACT SERVICES 4,130 4,185 5,535 4,334 3,400 4,333 5,000 2,700 5,000 0 790-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 3,750 7,500 0 * OPERATIONS & MAINTENANCE 11,630 11,685 13,035 11,834 10,900 11,833 12,500 6,450 12,500 0
DEBT SERVICE
790-8270-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0 0
790-8270-451001 PRINCIPAL 135,000 140,000 150,000 155,000 160,000 170,000 180,000 180,000 180,000 0 790-8270-451002 INTEREST 145,459 138,708 131,587 124,100 116,367 108,266 99,673 52,046 99,673 0 * DEBT SERVICE 280,459 278,708 281,587 279,100 276,367 278,266 279,673 232,046 279,673 0 EXPENDITURES 292,089 290,393 294,622 290,934 287,267 290,099 292,173 238,496 292,173 0 REVENUES OVER (UNDER) EXPENDITURES 12,368 6,552 (10,969) 2,599 26,544 31,355 5,023 (75,728) 5,023 0 FUND BALANCE - BEGINNING 552,001 564,369 570,921 559,952 562,551 589,095 620,450 620,450 620,450 FUND BALANCE - ENDING 564,369 570,921 559,952 562,551 589,095 620,450 625,473 544,722 625,473 195
169
2/18/2026
BRIDLE RIDGE CFD 2004-1 AGENCY FUND (791)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
791-1910-351100 INVESTMENT EARNINGS 1,978 626 589 2,194 5,891 6,865 400 2,809 400 0 791-1910-351101 UNREALIZED GAIN (LOSSES) 2,088 (1,258) (4,324) (675) 1,384 2,872 50 0 50 0 791-8270-328101 ANNUAL ASSESSMENTS 120,267 117,953 120,254 116,747 118,935 115,619 118,500 61,017 118,500 0 791-8270-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 124,333 117,321 116,519 118,266 126,210 125,356 118,950 63,826 118,950 0
EXPENDITURES
OPERATIONS & MAINTENANCE
791-8270-425003 CONTRACT SERVICES 4,020 4,130 5,480 4,273 3,340 3,547 5,000 2,700 5,000 0 791-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 3,750 7,500 0 * OPERATIONS & MAINTENANCE 11,520 11,630 12,980 11,773 10,840 11,047 12,500 6,450 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 38,098 19,845 38,098 0 * DEBT SERVICE 105,370 107,798 105,103 107,285 104,345 106,283 103,098 84,845 103,098 0 EXPENDITURES 116,890 119,428 118,083 119,058 115,185 117,330 115,598 91,295 115,598 0 REVENUES OVER (UNDER) EXPENDITURES 7,443 (2,107) (1,564) (792) 11,025 8,026 3,352 (27,469) 3,352 0 FUND BALANCE - BEGINNING 199,917 207,360 205,253 203,689 202,897 213,922 221,948 221,948 221,948 FUND BALANCE - ENDING 207,360 205,253 203,689 202,897 213,922 221,948 225,300 194,479 225,300 196
170
2/18/2026
BRIDLE RIDGE CFD 2005-1 AGENCY FUND (792)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
792-1910-351100 INVESTMENT EARNINGS 4,262 1,344 1,260 4,857 13,879 12,802 1,000 6,277 1,000 0 792-1910-351101 UNREALIZED GAIN (LOSSES) 3,638 (2,479) (8,762) (1,866) 2,963 6,186 150 0 150 0 792-8270-328101 ANNUAL ASSESSMENTS 229,856 228,614 230,983 230,297 234,409 232,385 234,955 122,148 234,955 0 TOTAL REVENUES 237,756 227,479 223,481 233,288 251,251 251,373 236,105 128,425 236,105 0
EXPENDITURES
OPERATIONS & MAINTENANCE
792-8270-425003 CONTRACT SERVICES 4,075 4,075 5,425 4,317 3,384 5,043 5,500 2,700 5,500 0 792-8270-425025 ADMINISTRATIVE CHARGE 7,500 7,500 7,500 7,500 7,500 7,500 7,500 3,750 7,500 0 * OPERATIONS & MAINTENANCE 11,575 11,575 12,925 11,817 10,884 12,543 13,000 6,450 13,000 0
DEBT SERVICE
792-8270-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0 0
792-8270-451001 PRINCIPAL 105,000 105,000 110,000 115,000 120,000 130,000 135,000 135,000 135,000 0 792-8270-451002 INTEREST 115,531 110,721 105,798 100,645 95,264 89,539 82,784 43,281 82,784 0 * DEBT SERVICE 220,531 215,721 215,798 215,645 215,264 219,539 217,784 178,281 217,784 0 EXPENDITURES 232,106 227,296 228,723 227,462 226,148 232,082 230,784 184,731 230,784 0 REVENUES OVER (UNDER) EXPENDITURES 5,650 183 (5,242) 5,826 25,103 19,291 5,321 (56,306) 5,321 0 FUND BALANCE - BEGINNING 433,454 439,104 439,287 434,045 439,871 464,974 484,265 464,974 484,265 FUND BALANCE - ENDING 439,104 439,287 434,045 439,871 464,974 484,265 489,586 408,668 489,586 197
171
2/18/2026
REFUSE COLLECTION TRUST FUND (799)
2025-26 2025-26
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Final 6 Month Mid-Year Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget Adjustment
REVENUES
799-8280-379100 GARBAGE REVENUE 2,130,246 2,184,600 2,660,095 3,276,769 3,329,255 3,625,851 3,280,000 1,791,757 3,280,000 0 TOTAL REVENUES 2,130,246 2,184,600 2,660,095 3,276,769 3,329,255 3,625,851 3,280,000 1,791,757 3,280,000 0 799-8280-425003 CONTRACT SERVICE 2,108,483 2,163,517 2,571,800 3,280,876 3,367,154 3,485,010 3,280,000 1,488,342 3,280,000 0 TOTAL EXPENDITURES 2,108,483 2,163,517 2,571,800 3,280,876 3,367,154 3,485,010 3,280,000 1,488,342 3,280,000 0 REVENUES OVER (UNDER) EXPENDITURES 21,763 21,083 88,295 (4,107) (37,899) 140,841 0 303,415 0 0 FUND BALANCE - BEGINNING 212,151 233,914 254,997 343,292 339,185 301,286 442,127 442,127 442,127 FUND BALANCE - ENDING 233,914 254,997 343,292 339,185 301,286 442,127 442,127 745,542 442,127 198
172