Stanislaus County has reported 84,433 cases so far resulting in 1,302 deaths. COVID-19 vaccines are currently being administered and thus far 48.2% of Stanislaus County's total population has been fully vaccinated (CDC 2021). It will take several months for the entire population to receive a vaccine and achieve herd immunity; additionally, due to the uncertainty in the transmission of several variants of the SARS-CoV-2 virus, the pandemic is expected to continue through 2021 and even 2022.
Furthermore, the opioid epidemic, which is already a problem in the Stanislaus County region, was made worse over the previous year, with the County recording an increase of overdose deaths from opioids. In 2020, Stanislaus County recorded 132 total deaths from overdose, which is an increase of 59 percent from 2019, according to the Stanislaus County Health Services Agency (SCHSA). Of the 132 overdose deaths, 78 were opioid-related. White residents continue to experience the highest opioid death rate, but the largest increase was seen in 18- to 24-year-olds in the Latinx community. This segment of the population saw an increase of 150 percent from 2019 to 2020, the SCHSA reported. The Centers for Disease Control and Prevention stated drug overdoses "surged during the pandemic" with more than 87,000 people dying from drug overdoses in the 12 months ending in September 2020. That is the highest number of overdose deaths ever recorded in a year since the opioid epidemic began in the 1990s (Turlock Journal 2021).
The CDC points to several factors unique to the pandemic has having a direct role in the increase in overdose deaths. Disruptions to daily life during the pandemic caused individual isolation, economic fragility, and fear, while disrupting the treatment and support systems that were in space to support those most vulnerable to the disruptions and social connections in place prior to the pandemic. Another driver of the increase in overdose deaths is counterfeit pills that contain fentanyl, a highly potent painkiller reported as impacting various communities in Stanislaus County.
Probability of Future Occurrences
Occasional – Even before the COVID-19 pandemic began, most public health experts considered another major pandemic to be inevitable. However, there is no definite way to predict when the next pandemic might occur. Some indicators will be present, but not every new virus turns into a pandemic. Based on the five pandemics that have affected the United States in roughly the last 100 years, a pandemic occurs on average roughly every 20 years.
Climate Change Considerations
Additional research is needed to determine the effects of climate change on the frequency and duration of epidemics and pandemics. Climate change may influence vector-borne disease transmission, although the direction of the effects (increased or decreased incidence) will be location- and disease-specific. The intensity and extent of certain diseases are projected to increase. According to the WHO, there has been research development into the linkages between climate and infectious disease transmission that examine the associations between climate variability and infectious disease occurrence, early indicators of emerging 978
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infectious disease impacts of climate change and using predictive models to estimate the future burden of infectious disease under different climate change scenarios (WHO 2003). In summary, future risks associated with climate change are difficult to predict, but changes in infectious disease transmission patterns are likely consequences of climate change. Climate change can impact when and where pathogens appear, particularly related to temperature and rainfall patterns.
Ongoing efforts to reduce greenhouse gas emissions, building climate resiliency, and creating robust public health campaigns to prevent or prepare for possible increased vector-borne diseases may help to reduce the impacts of climate change on pandemics.
Vulnerability Assessment
Preparing for, responding to, and recovering from a pandemic requires a strategy that includes a holistic suite of public health activities designed to lessen the impact on morbidity and mortality. These activities include education, vaccination, prophylaxis, isolation/quarantine, robust contact tracing programs, and the closure of public facilities. In addition, clear, concise communication with the public and with other agencies remains a critical component, as does the ability of the involved agencies to achieve collaboration and coordination. By their very nature, most pandemics, once started, will not be stopped until they have run their course. This course can be shortened and weakened by a number of factors, with vaccination being the most effective method for protecting the population. Pandemic plans describe strategies of preparedness, response, and recovery to attempt to decrease illnesses and deaths during the pandemic period to manageable levels (i.e., that do not overwhelm the critical infrastructure) and to promote community resiliency and rapid recovery.
General Property
For the most part, property itself is not impacted by a human disease epidemic or pandemic. However, as concerns about contamination increase, property may be quarantined or destroyed as a precaution against spreading illness. Additionally, traditional sheltering facilities including homeless shelters or temporary facilities set up to support displaced persons due to an evacuation or other reason due to a simultaneous disaster occurring cannot be done in a congregate setting. This requires additional planning considerations or the use of facilities that allow for non-congregate shelter settings, which may require approval of a request to FEMA for non-congregate sheltering and may have an increased cost (such as the use of individual hotel rooms) as opposed to traditional congregate sheltering facilities.
People
Pandemics can affect large segments of the population for long periods. The number of hospitalizations and deaths will depend on the virulence of the virus. Risk groups cannot be predicted with certainty; the elderly, people with underlying medical conditions, and young children are usually at higher risk due to their higher exposure rates from schools, but as discussed above this is not always true for all infectious agents.
People without health coverage or access to good medical care are also likely to be more adversely affected. The mental health of the public could also be impacted depending on the length of the event and public health guidance on prevention.
As previously described, the COVID-19 pandemic has resulted in over 716,662 deaths in the U.S. alone (1,302 in Stanislaus County). In addition to the direct impacts, the pandemic has disrupted life for many people. Most large gatherings have had to be cancelled, and many schools have closed. Sheltering in place and social distancing have been highly encouraged and, in some places, mandated, leaving some individuals isolated for months.
Government Services
Medical staff can become overburdened with hundreds of additional cases on top of their normal workload.
All other responders will be impacted in similar proportions to the general public, thereby reducing available responders. Adverse impacts are expected to be severe for unprotected personnel and uncertain for trained and protected personnel, depending on the nature of the incident.
The COVID-19 pandemic has had severe impacts on healthcare workers and other responders. The difficulty of trying to protect themselves and their families while still doing their jobs was exacerbated initially by shortages of personal protective equipment (PPE). The mental health impacts on responders and healthcare workers have not been fully quantified but are likely to have impacts for months if not years to 979
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come. Other responders will be impacted similarly to the general public, although the nature of their jobs may make social distancing more difficult, which could potentially lead to higher infection rates, thereby reducing available responders.
Unscheduled sick leave from a large portion of the workforce could result in loss of productivity and delivery of services. Even without large numbers of infected workers, social distancing requirements and workplace closures can have a major impact on the government’s ability to deliver services, as seen during the COVID19 pandemic. As residents are quarantined, as seen during the COVID-19 pandemic the demand for deliveries of essential goods will also increase.
The ability to respond and recover may be questioned and challenged if planning, response, and recovery are not timely and effective. Help from the federal government and other states would likely be limited, as all personnel would be deployed throughout the country already. While the federal government would do what they can, communities would have to rely on their own resources for a much longer period of time as compared to other disasters. It is expected that the government will work towards a solution that will end the pandemic, typically by helping to distribute vaccines and antiviral agents. Continual public messaging and outreach are vital.
Critical Facilities and Infrastructure
In the event of a pandemic, especially one with high transmission rates and mortality rates such as COVID19, community lifelines, such as healthcare facilities will be heavily affected and may be overwhelmed due to the limited number of beds, doctor and medical staff, laboratory testing capacity, and possible PPE shortages. Indirect impacts can also result in these facilities being temporarily offline due to testing or other precautionary monitoring and downed systems. Further, outbreaks in small cities and counties may cause medical facilities to reach capacity very quickly. Other critical facilities and infrastructure are not directly affected by a pandemic but may have difficulty maintaining operations and maintenance activities due to a significantly decreased workforce. Schools may also be forced to close due to faculty and staffing shortages.
Economy
Pandemics can have extensive economic impacts, as evidenced by the COVID-19 pandemic and associated restrictions on social gatherings. Social distancing requirements have affected nearly every segment of the local and national economy, most notably the restaurant and hospitality industries.
Additionally, tourism may be impacted in affected areas. As a result, the unemployment rate can increase, which also occurred in 2020 due to the COVID-19 pandemic. Other economic impacts including varying disruptions in the food supply chains and other essential medical services.
Historic, Cultural and Natural Resources
Impacts on these resources are typically minimal.
Future Development
Population growth and development contribute to pandemic exposure. Future development in and around Stanislaus County has the potential to change how infectious diseases spread through the community and impact human health in both the short- and long-term. New development may increase the number of people and facilities exposed to public health hazards and greater population concentrations (often found in special needs facilities, businesses, and school campuses) put more people at risk. During a disease outbreak those in the immediate isolation area would have little to no warning, whereas, the population further away in the dispersion path may have some time to prepare and mitigate against disease depending on the hazard, its transmission, and public notification.
Risk Summary
• Pandemics affecting the U.S. occur roughly once every 20 years but cannot be reliably predicted. • Valley Fever is especially prevalent in California’s Central Valley, including Stanislaus County; people and animals can catch Valley Fever and get sick when they breathe in dust that contains the Valley Fever fungus, which usually infects the lungs and can cause respiratory symptoms. • Effects on people will vary, but a significant portion of the population could become ill and may need to be hospitalized.
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• Effects on property are typically minimal, although quarantines could result in short-term closures. • Community lifelines, such as healthcare facilities, like hospitals will be impacted and may be overwhelmed and have difficulty maintaining operations due to bed availability, medical staffing shortages, and lack of PPE and other supplies.
• Lost productivity due to illness and potential business closures could potentially have severe economic impacts, such as increased unemployment rates in the County. Social distancing requirements and fear of public gatherings could also significantly reduce in-person commerce. • The hazard is considered high significance across all participating jurisdictions. • Ongoing mitigation activities should focus on disease prevention, especially during flu season. This includes, but is not limited to, pre-season community outreach campaigns to educate the public about risks and available support; establishing convenient vaccination centers; reaching out to vulnerable populations and care givers; and issuing advisories and warnings.
Table 4-72 Hazard Risk Summary – Public Health Hazards
Jurisdiction Geographic
Area
Probability of
Future Occurrence
Magnitude/
Severity
Overall
Significance
Priority
Hazard?
Stanislaus County Extensive Occasional Critical High Yes City of Ceres Extensive Occasional Critical High Yes
City of Hughson Extensive Occasional Critical High Yes
City of Modesto Extensive Occasional Critical High No
City of Newman Extensive Occasional Critical High No
City of Oakdale Extensive Occasional Critical High No
City of Patterson Extensive Occasional Critical High No City of Riverbank Extensive Occasional Critical High Yes City of Turlock Extensive Occasional Critical High Yes
City of Waterford Extensive Occasional Critical High No County Office of Education Extensive Occasional Critical High Yes
4.3.11 Severe Weather: General
The climate in the Central Valley is defined generally by hot, dry summers and foggy, rainy winters. Severe weather is generally any destructive weather event, but usually occurs in Stanislaus County as localized thunderstorms that bring heavy rain and strong winds that occur most often during the winter and spring months. The agricultural industry is among the most vulnerable asset to severe weather. Agricultural losses resulting from natural hazards can have dramatic impacts on the economic health of Stanislaus County.
For this plan, adverse weather is broken down as follows:
• Dense Fog
• Heavy Rain, Thunderstorm, Hail, Lightning
• High Wind/Tornado
NOAA’s NCEI has been tracking adverse weather since 1950. Their Storm Events Database contains data on the following: all weather events from 1993 to 2017 (except from 6/1993-7/1993); and additional data from the Storm Prediction Center, which includes tornadoes (1950-1992), thunderstorm winds (1955-1992), and hail (1955-1992). This database contains 254 storm events that occurred in Stanislaus County between January 1, 1950, and December 2021. Table 4-73 summarizes these events.
Table 4-73 NCEI Hazard Event Reports for Stanislaus County, 1950-2021 Hazard # of
Events
Property Loss
($) Crop Loss ($) Deaths Injuries USDA RMA Losses***
Cold/wind Chill 11 $0 $0 1 0 $0
Dense Fog* 9 $890,000 $0 3 6 $0
Dense Smoke 1 $0 $0 0 0 $0
Drought 27 $0 $1,500,000,000**** 0 0 $90,695
Excessive Heat 3 $0 $0 0 0 $0
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Hazard # of
Events
Property Loss
($) Crop Loss ($) Deaths Injuries USDA RMA Losses***
Extreme Cold/Wind Chill 2 $0 $0 0 0 $0
Flood 12 $380,000 $0 2 1 $1,028,578
Frost/Freeze* 7 $500,000 $20,000,000 0 0 $11,581,182
Funnel Cloud 12 $0 $0 0 0
Hail 5 $5,110 $300,000 0 5 $2,500,684
Heat 35 $0 $0 2 0 $25,530,144
Heavy Rain 45 $750,000 $10,450,000 0 0 $32,037,565
High Wind 19 $4,913,000 $0 0 3 $1,721,079*
Lightning 3 $220,000 $0 0 0 $0
Heat* 13 $0 $0 0 0 $0
Strong Wind 6 $150,500 $0 2 2 $0
Thunderstorm Wind 9 $150,000 $0 1 0 $0
Tornado 12 $1,351,000 $200,000 0 1 $0
Wildfire 4 $0 $0 0 0 $0
Winter Storm 1 $0 $0 0 0 $0
Winter Weather 1 $0 $0 0 0 $0
Total 284 $11,334,610 $1,534,293,000 11 27 $74,489,927
Source: National Center for Environmental Information Storm Events Database, www.ncdc.noaa.gov/stormevents/ *Hazards with wide extents reflect larger zones that extend beyond Stanislaus County. ** Value based on “Wind/Excess Wind” category of the USDA RMA database. *** USDA RMA data is for the year 2007 – 2020.
**** This value represents the overall crop loss caused by drought in California during the year 2014. NCEI database does not have a specific crop loss value for Stanislaus County during the year 2014 and shows no crop loss during other years.
The NCEI table above summarizes adverse weather events that have occurred in Stanislaus County from 1950 to 2021. Only a few of the events actually resulted in state and federal disaster declarations. It is interesting to note that different data sources capture different events during the same time period, and often different information specific to the same events. While the HMPC recognizes these inconsistencies, this data provides value in depicting the County’s “big picture” hazard environment as it relates to severe weather.
Due to size of the County and changes in elevation and climate, weather conditions can vary greatly across the County. The profiles that follow provide information from two weather stations in different parts of the County: Newman weather station in the southern and southwestern part of the County (1902-2016) and the Modesto City CO AP Weather Station in the central of the County (1906-2016). The temperature data from these two weather stations are displayed in Subsection 4.3.12 below.
4.3.12 Severe Weather: Dense Fog
Hazard/Problem Description
Fog results from air being cooled to the point where it can no longer hold all of the water vapor it contains.
For example, rain can cool and moisten the air near the surface until fog forms. A cloud-free, humid air mass at night can lead to fog formation, where land and water surfaces that have warmed up during the summer are still evaporating water into the atmosphere. This is called radiation fog. A warm moist air mass blowing over a cold surface also can cause fog to form, which is called advection fog.
The interior California valleys have a unique fog problem called the tule fogs. The tule fog is a radiation fog, which condenses when there is a high relative humidity, typically after a heavy rain, calm winds, and rapid cooling during the night. The longer nights during the winter months create this rapid ground cooling and results in a pronounced temperature inversion at a low altitude, creating a thick ground fog. Above the cold, foggy layer, the air is typically warm and dry. Once the fog has formed, turbulent air is necessary to break through the inversion. Daytime heating can also work to evaporate the fog in some areas. The tule fogs get their name from the tule reeds, which grew around the swamps and deltas of the great Tulare Lake that once covered the southern end of the San Joaquin Valley. 982
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The tule fog season in Stanislaus County is typically in the late fall and winter (November through March) but can occur as late as May. Fog typically forms rapidly in the early morning hours. Tule fogs can last for days, sometimes weeks. Fog can have devastating effects on transportation corridors in the County.
Nighttime driving in the fog is dangerous and multi-car pileups have resulted from drivers using excessive speed for the conditions and visibility. Tule fog has also been found to be connected to air pollution and exacerbates the naturally occurring fog. A study published in the Journal of Geophysical Research in 2019 found that air pollution is a key contributor to the seasonal fog, and due to the passage of the Clean Air Act in 1970, it has declined about 75 percent since 1980 (Gray 2019). Figure 4-36 illustrates the extent of tule fog over the Central Valley.
Figure 4-36 Tule Fog over Central Valley
Source: NASA, Jeff Schmaltz, January 5, 2005
Geographic Area
Extensive – The San Joaquin Valley is hemmed in on three sides by mountain ranges, with resulting inversion layers trapping cooler air on the valley floor. This predisposes the Planning Area to severe episodes of fog in winter months, when barometric pressures are high, humidity is increased, and ambient temperatures are low. All areas of the County are vulnerable to dense fog events.
Extent (Magnitude/Severity)
Critical – Tule fog forms on clear nights when the ground is moist, and the wind is near calm and can be widespread throughout the San Joaquin Valley. On nights like this, the ground cools rapidly. In turn, the moist air above it cools and causes water vapor to condense. Once it has formed, the air must be heated enough to either evaporate the fog or lift it above the surface so that visibilities improve. Common areas for tule fog to form include foothills and valleys. Visibility in tule fog is usually less than an eighth of a mile (about 600 ft or 200 m) but can be much lower. Visibility can vary rapidly; in only a few feet, visibility can go from 10 feet (3.0 m) to near zero.
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Fog contributes to transportation accidents and is a significant life safety hazard. These accidents can cause multiple injuries and deaths and could have serious implications for human health and the environment if a hazardous or nuclear waste shipment were involved. Other disruptions from fog include delayed emergency response vehicles and school closures.
In 2018 the NWS in Hanford, California developed the Experimental Fog Severity Index in conjunction with the NWS issues fog advisories to help give motorists advance warning of fog events. A dense fog advisory is issued when widespread dense fog develops, and visibilities drop to one-quarter of a mile or less. The Fog Severity Index has five levels with level 5 being the most severe. Figure 4-37 describes each level of the Index.
Figure 4-37 National Weather Service Experimental Fog Severity Index Source: NWS
Past Occurrences
The NCEI records nine dense fog events in the Northern San Joaquin Valley between 1950 and 2021 (refer to Table 4-73 above). Although only one of these nine events happened within Stanislaus County, Tule Fog is prevalent all over San Joaquin Valley and accidents have happened in adjacent and other nearby counties. Also, according to other sources, a few accidents caused by dense fog have happened in Stanislaus County. The following is the description of this one event of record in the NCEI Storm Events Database as well as other two incidents from additional media sources:
• December 16, 1996 – In the City of Modesto a man died when his pick-up collided with a double tractortrailer in the poor visibility. • January 13, 2015 – two cars collided at 7:15 am on Fulkerth Road west of Faith Home Road near Turlock. One driver was severely injured. California Highway Patrol (CHP) arrived at the scene on time and the injured received medical support immediately, however, the dense fog prevented a medical helicopter from flying in. American Medical Response’s responders mentioned that dense fog can create serious problems for responders, and the fog in rural locations such as Turlock tends to be even denser, which causes more trouble to responders. (Modesto Bee 2015). 984
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• December 21, 2021 – In the City of Turlock a woman was driving an SUV southbound on Highway 99 at a high rate of speed when she ran into the back of a slower big rig. The crash happened just after midnight on 99 north of Linwood Avenue, in dense fog conditions. The crash caused the woman to lose control onto the shoulder and then crashed into a fence and a tree. The crash caused major damage to her SUV, which then burst into flames, and the woman died at the scene. The driver of the big rig was not injured. (KMPH 2020).
Probability of Future Occurrences
Likely – According to Table 4-73, nine dense fogs impacted Stanislaus County during a 72-year period, which equates to a major dense fog event every 8 years and a 12.5 percent chance of a major fog event in any given year. Therefore, based on NCEI data and other reported accidents caused by fog according to media sources, together with the fact that the tule fog prevails in the San Joaquin Valley, it is likely that fog events will continue to occur regularly in Stanislaus County.
Climate Change Considerations
California’s winter tule fog has declined dramatically over the past three decades, raising a red flag for the state’s multibillion-dollar agricultural industry, according to researchers at UC Berkeley. Crops such as almonds, pistachios, cherries, apricots and peaches go through a necessary winter dormant period brought on and maintained by colder temperatures. Tule fog that descends upon the State’s Central Valley between late fall and early spring, helps contribute to this winter chill.
When there is an insufficient rest period (or lack of dormant time for crops) it impairs the ability of farmers to achieve high quality fruit yields. The UC Berkeley findings have implications for the entire country since many of these California crops account for 95 percent of U.S. production. The researchers also paired NASA and NOAA satellite records with data from a network of University of California weather stations, covering 32 consecutive winters. Based on the data, there was a great deal of variability from year to year, but on average, the researchers found a 46 percent drop in the number of fog days between the first of November and the end of February. Climate forecasts suggest that the accumulation of winter chill will continue to decrease in the Central Valley. Tule fog was also less prevalent in recent years in part due to the multi-year drought.
While the short‐term fog variability is dominantly driven by climate fluctuations, the longer‐term temporal and spatial changes in fog have been driven by changes in air pollution. The Clean Air Act has also greatly reduced the air pollution that would form fogs.
Vulnerability Assessment
General Property
Based on historic information, the primary effect of fog has not resulted in significant damages to property, and the losses are typically covered by insurance. Dense fog does result in substantial vehicle damage during transportation-related accidents.
People
Reduced visibility is the greatest risk to people when heavy fog is prevalent. Particularly when fog is dense, it can be hazardous to drivers, mariners and aviators and contributes to numerous accidents each year. To reduce injury and harm, people should avoid driving when dense fog is prevalent, if possible. If driving is pertinent, emergency services advise driving with lights on low beam, watching for CHP pace vehicles to guide through fog, avoiding stopping on highways, and avoiding crossing traffic lanes.
Government Services
The impact of fog on government services structures and buildings should be similar to the impacts on general property. Dense fog can create serious problems for responders by slowing down the speed of responders and preventing them from arriving at accident scenes on time. The impact of dense fog on public confidence in government is minimal.
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Critical Facilities
Fog can have devastating effects on transportation corridors in the County. Multi-car pileups have resulted from drivers using excessive speed for the conditions and visibility. These accidents can cause multiple injuries and deaths and could have serious implications for human health and the environment if a hazardous or nuclear waste shipment were involved. Other disruptions from tule or dense fog include delayed emergency response vehicles and school closures.
Economy
Economic impacts due to dense fog are generally related to road closures leading to a decrease in travel to businesses. Other economic impacts relate to property damages to vehicles from accidents. As shown in Table 4-73 above there is a recorded $890,000 of property damages as a result of dense fog all of which are from traffic accidents in the Central Valley and San Joaquin Valley. Based on that amount, this region including Stanislaus County has an estimated average loss expectancy of $12,361 due to dense fog events.
Historic, Cultural and Natural Resources
As referred to in the Climate Change Considerations section, California’s winter tule fog has declined dramatically over the past three decades, raising a red flag for the State’s multibillion-dollar agricultural industry. Crops such as almonds, pistachios, cherries, apricots and peaches go through a necessary winter dormant period brought on and maintained by colder temperatures and tule fog that descends upon the State’s Central Valley between late fall and early spring, helps contribute to this winter chill.
Future Development
Population and commercial growth both within and outside the County will increase the potential for complications with traffic accidents and commerce interruptions associated with dense fog.
Risk Summary
• Tule fog season begins in late fall and lasts from winter (November – March). • Between 1950 and 2021 there were nine dense fog events that impacted Stanislaus County during a 72-year period, which equates to a major dense fog event every 8 years and a 12.5 percent chance of a major fog event in any given year.
• Dense fog events in the Central Valley and north San Joaquin Valley have resulted in $890,000 in property damages, largely due to traffic accidents.
• Fog can have devastating effects on transportation corridors and result in casualties; fog can prevent responders to arrive on scene timely.
• Major fog events in the County are estimated to occur every 8 years or a 12.5% chance in any given year.
Related Hazards – Hazardous Materials Incidents
Table 4-74 Hazard Risk Summary – Dense Fog
Jurisdiction Geographic
Area
Probability of
Future
Occurrence
Magnitude/
Severity
Overall
Significance
Priority
Hazard?
Stanislaus County Extensive Likely Critical Medium Yes
City of Ceres Extensive Likely Critical Medium No
City of Hughson Extensive Likely Critical Medium No
City of Modesto Extensive Likely Critical Medium No
City of Newman Extensive Likely Critical Medium Yes
City of Oakdale Extensive Likely Critical Medium No
City of Patterson Extensive Likely Critical Medium No
City of Riverbank Extensive Likely Critical Medium Yes
City of Turlock Extensive Likely Critical Medium No
City of Waterford Extensive Likely Critical Medium No
County Office of Education Extensive Likely Critical Medium No 986
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4.3.13 Severe Weather: Heavy Rain, Thunderstorms, Hail, and Lightning Hazard/ Problem Description
Hail
Hail forms on condensation nuclei such as dust or ice crystals, when supercooled water freezes on contact.
In clouds containing large numbers of supercooled water droplets, these ice nuclei grow quickly at the expense of the liquid droplets. The hail grows increasingly larger. Once a hailstone becomes too heavy to be supported by the storm’s updraft it falls out of the cloud. Hailstones are usually from the size of a pea to the size of a golf ball.
Heavy Rain
A majority of adverse weather experienced in Stanislaus takes place in the winter months as heavy rain and thunderstorm events that are sometimes accompanied by high winds, dense fog events.
Stanislaus’s weather is influenced by the Pacific Ocean and routine climate patterns such as El Niño. El Niño is the warm phase of the El Niño-Southern Oscillation, a pattern found in the tropical Pacific when there are fluctuations in temperatures between the ocean and atmosphere. During El Niño, the surface winds across the entire tropical Pacific are weaker than normal and the ocean surface is at above-average temperatures in the central and eastern tropical Pacific Ocean (Leisure 2014). El Niño typically develops over North America during the winter season, causing the severe winter storms the County often experiences. This climate pattern occurs every few years and brings with it above-average rain and snow across the southern region of the United States, especially in California.
Atmospheric rivers, another climate pattern that leads to adverse weather in the County, are responsible for up to 50 percent of California’s precipitation annually and 65 percent seasonally (Arcuni 2019). An atmospheric river (AR) is a long, narrow region of the atmosphere, like a river in the sky, that transports most of the water vapor outside of the tropics. ARs can be 300 miles wide, a mile deep and more than 1,000 miles long and carry an amount of water vapor roughly the same as the average flow of water at the mouth of the Mississippi River (NOAA 2015). Warm water storms over the Pacific Ocean lead to evaporation and create a high concentration of moisture in the air while prevailing winds create the distinctive river shape, which is often compared “to a fire hose pointed at California” (Arcuni 2019). When an AR reaches land, it releases water vapor in the form of rain or snow. ARs play an important role in the global water cycle and are closely tied to both water supply and flooding risk.
Research suggests that atmospheric rivers contributed to the collapse of both Oroville Dam spillways in February 2017 (NASA Global Hydrology Resource Center), as well as the winter flooding in 1861-1862, which completely inundated Sacramento and is considered the worst flood event in California’s history (Ingram 2013). When an atmospheric river forms in the tropical regions of the Pacific near Hawaii it is known as a “Pineapple Express”. This type of atmospheric river can produce as much as five inches in one day (NOAA 2018). In 2018 two Pineapple Express ARs hit California, causing significant heavy precipitation events throughout the State.
Thunderstorms
Thunderstorms are formed from a combination of moisture, rapidly rising warm air, and a force capable of lifting air, such as warm and cold fronts or a mountain. Thunderstorms may occur alone, in clusters, or in lines. As a result, several thunderstorms can affect one location in the course of a few hours. A thunderstorm can produce lightning, thunder, and rainfall and may also lead to the formation of tornadoes, hail, downbursts, and microbursts of wind. Electricity can be interrupted by lightning strikes and property damage can occur if hailstones reach a large diameter. As a result, recreational activities can also be interrupted.
During the summer, climatic factors combine to promote the development of thunderstorms.
Lightning
Lightning is an electrical discharge between positive and negative regions of a thunderstorm. A lightning flash is composed of a series of strokes with an average of about four strokes per flash. The length and duration of each lightning stroke vary but typically average about 30 microseconds. 987
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Geographic Area
Extensive – Heavy rain is generally expansive in size. The entire County is susceptible to any of the effects of heavy rain and thunderstorms. Hail and lightning events are also common in the County, which can impact any area of the County during any month of the year.
Extent (Magnitude/Severity)
Critical – The extent for heavy rain, thunderstorms, hail, and lightning weather events can affect up to 50 percent of property in the County. These weather events can also shutdown of facilities and result in severe injuries.
Hail
The NWS classifies hail by diameter size, and corresponding everyday objects to help relay scope and severity to the population. Table 4-75 indicates the hailstone measurements utilized by the NWS.
Table 4-75 Hail Measurements
Average Diameter Corresponding Household Object
.25 inch Pea
.5 inch Marble/Mothball
.75 inch Dime/Penny
.875 inch Nickel
1.0 inch Quarter
1.5 inch Ping-pong ball
1.75 inch Golf Ball
2.0 inch Hen Egg
2.5 inch Tennis Ball
2.75 inch Baseball
3.00 inch Teacup
4.00 inch Grapefruit
4.5 inch Softball
Source: NWS
There is no clear distinction between storms that do and do not produce hailstones. Nearly all severe thunderstorms probably produce hail aloft, though it may melt before reaching the ground. Multi-cell thunderstorms produce many hailstones, but not usually the largest hailstones. In the life cycle of the multicell thunderstorm, the mature stage is relatively short so there is not much time for the growth of the hailstone. Supercell thunderstorms have sustained updrafts that support large hail formation by repeatedly lifting the hailstones into the very cold air at the top of the thunderstorm cloud. In general, hail two inches (5 cm) or larger in diameter is associated with supercells (a little larger than golf ball size which the NWS considers to be 1.75 inches.). Non-supercell storms are capable of producing golf ball-size hail.
In all cases, the hail falls when the thunderstorm’s updraft can no longer support the weight of the ice. The stronger the updraft the larger the hailstone can grow. When viewed from the air, it is evident that hail falls in paths known as hail swaths. They can range in size from a few acres to areas 10 miles wide and 100 miles long. In some instances, piles of hail have been so deep that snowplows were required to remove them, and occasionally hail drifts have been reported. Severe hailstorms can be destructive to property.
Vehicles, roofs of buildings and homes, and landscaping are the most commonly damaged by hail. Hail has been known to cause injury to humans and occasionally has been fatal.
Heavy Rain
The heavy precipitation events that Stanislaus County and all of California experience are often the results of an atmospheric river. Atmospheric rivers are categorized by a unit of measurement known as the Integrated Water Vapor Transport (IVT), which takes into account the amount of water vapor in the system and the wind that moves it around. For a storm to be classified as an AR it has to reach an IVT threshold of 250 units; 1,000 IVT or more is considered to be “extreme” (Arcuni 2019). In 2019 a system for categorizing the strength and impacts of atmospheric rivers was developed by the Center for Western 988
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Weather and Water Extremes (CW3E), out of the Scripps Institution of Oceanography at UC San Diego.
The newly developed scale ranks ARs into five categories from weak to exceptional. Unlike the Fujita Scale for tornadoes that focuses on potential damages, the AR scale accounts for both storms that may be hazardous and storms that can provide benefits to the local water supply. A category one AR is considered to be primarily beneficial, generally lasting only 24 hours and producing modest rainfall. While a category five AR is considered “exceptional” and primarily hazardous, lasting for several days and associated with heavy rainfall and runoff that may cause significant damages. Table 4-76 below describes the scale further.
The CW3E developed the scale as a tool for officials with an operational need to assess flooding potential in their jurisdictions before the storms make landfall.
Table 4-76 Atmospheric River Categories
Category Potential Impacts
AR Cat 1: Weak Primarily beneficial. For example, a Feb. 2, 2017 AR hit California, lasted 24 hours at the coast, and produced modest rainfall.
AR Cat 2: Moderate Mostly beneficial, but also somewhat hazardous. An atmospheric river on Nov. 19-20, 2016 hit Northern California, lasted 42 hours at the coast, and produced several inches of rain that helped replenish low reservoirs after a drought.
AR Cat 3: Strong Balance of beneficial and hazardous. An atmospheric river on Oct. 14-15, 2016 lasted 36 hours at the coast, produced 5-10 inches of rain that helped refill reservoirs after a drought, but also caused some rivers to rise to just below flood stage.
AR Cat 4: Extreme Mostly hazardous, but also beneficial. For example, an atmospheric river on Jan. 8-9, 2017 that persisted for 36 hours produced up to 14 inches of rain in the Sierra Nevada and caused at least a dozen rivers to reach flood stage.
AR Cat 5: Exceptional Primarily hazardous. For example, a Dec. 29, 1996 to Jan. 2, 1997 atmospheric river lasted over 100 hours at the Central California coast. The associated heavy precipitation and runoff caused more than $1 billion in damages.
Source: Center for Western Weather and Water Extremes, Scripps Institution of Oceanography at UC San Diego. Scale was developed by F. Martin Ralph Director of CW3E in collaboration with Jonathan Rutz of NWS In both February 2018 and 2019 the West Coast experienced six ARs. But as shown in Figure 4-38 from the Center for Western Weather and Water Extremes shows, California experienced vastly different precipitation totals due to the location of where the atmospheric river made landfall as well as each atmospheric river’s IVT. Using the AR scale developed by CW3E, the ARs in February 2019 were all considered to be moderate to extreme and concentrated more on California, resulting in heavy precipitation, whereas the ARs in February 2018 did not really impact California. 989
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Figure 4-38 Atmospheric River Strength and Land Distribution, February 2018 vs. February 2019 Source: Center for Western Weather and Water Extremes, Scripps Institution of Oceanography at UC San Diego 990
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Thunderstorms
Although thunderstorm events by themselves may not create significant damage or danger to the County, hail, lightning and high winds events that happen together with thunderstorm events can all have damaging effects.
Lightning
Lightning is measured by the Lightning Activity Level (LAL) scale, created by the NWS to define lightning activity into a specific categorical scale. The LAL is a common parameter that is part of fire weather forecasts nationwide. The County is at risk to experience lightning in any of these categories. The LAL is reproduced in Table 4-77.
Table 4-77 Lightning Activity Level Scale
LAL 1 No thunderstorms.
LAL 2 Isolated thunderstorms. Light rain will occasionally reach the ground. Lightning is very infrequent, 1 to 5 cloud to ground strikes in a five-minute period.
LAL 3 Widely scattered thunderstorms. Light to moderate rain will reach the ground. Lightning is infrequent, 6 to 10 cloud to ground strikes in a five-minute period.
LAL 4 Scattered thunderstorms. Moderate rain is commonly produced. Lightning is frequent, 11 to 15 cloud to ground strikes in a five-minute period.
LAL 5 Numerous thunderstorms. Rainfall is moderate to heavy. Lightning is frequent and intense, greater than 15 cloud to ground strikes in a five-minute period.
LAL 6 Dry lightning (same as LAL 3 but without rain). This type of lightning has the potential for extreme fire activity and is normally highlighted in fire weather forecasts with a Red Flag warning.
Source: NWS
Lightning is a common factor in new wildfire starts in the Sierra Nevada, though no specific information is available for Stanislaus County. The relationship of lightning to wildfire ignitions in the County increases the significance of this hazard. Lightning strikes are more likely at higher elevations, such as mountain peaks, and may pose a threat to hikers, climbers, and other recreational users.
Past Occurrences
Hail
Hail events are common in the County. Figure 4-41 shows that different areas within the Planning Area, SOI, and other areas in the vicinity have historically experienced hail events. Several hail events during which quarter and even golf ball-sized hailstones fell happened in recent years. As shown in Table 4-78, since 1950, there have been five reports of hail events that caused around $5,110 property loss and $300,000 crop loss in combination with five injuries in Stanislaus County. (NOAA NCEI 2021). The following table shows the records collected from the NCEI Strom Events Database for hail.
Table 4-78 Hail Events in Stanislaus County, 1950-2021
Location Date Property Damages ($) Crop Damages ($)
Oakdale 3/11/1996 $0 $0
Multi-County 3/28/1998 $0 $300,000
Turlock 5/9/2005 $5,000 $0
Denair 5/9/2005 $10 $0
Oakdale 4/27/2016 $100 $0
Total: $5,110 $300,000
Source: NCEI Database
Heavy Rain
Heavy rains and adverse storms occur in Stanislaus County primarily during the late fall and winter but have a chance of occurring in every month of the year. According to information obtained from the WRCC, 991
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the majority of precipitation is produced by storms during January and other winter months. Precipitation during the summer months is in the form of rain showers and is rare.
The NCEI records show heavy rainstorms can cause widespread flooding, which can lead to extensive localized drainage issues. In addition to the flooding that often occurs during these storms, strong winds, when combined with saturated ground conditions, can down very mature trees. Refer to the Flood section for more information related to flooding events in the County. There have been eight federal and state disaster declarations (1964, 1969, 1983, 1995, 1997, 1998, 2006 and 2017) for heavy rain, severe storm and flooding in Stanislaus County. In addition, there have four USDA disaster designations (2012, 2016, 2017 and 2019) for excessive rainfall and also one for hailstorm in Stanislaus County (refer to Table 4-3 and Table 4-4 for details).
Information from the two representative weather stations introduced in Subsection 4.3.11 Severe Weather:
General are summarized below and in Figure 4-39 through Figure 4-42.
Newman Weather Station (1902-2016)
Information from the Newman weather station is summarized below in Figure 4-39 and Figure 4-40. This station covers the southern and southwestern portion of the County. The average annual precipitation recorded at this weather station is 10.69 inches per year. The highest recorded annual precipitation was
22.56 inches in 1998; the highest recorded precipitation for a 24-hour period is 4.1 inches on January 17, 1988. The lowest recorded annual precipitation was 3.34 inches in 1953.
Figure 4-39 Newman Weather Station Monthly Average Total Precipitation (Period of Record 1902-2016)
Source: WRCC, www.wrcc.dri.edu/
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Figure 4-40 Newman Weather Station Daily Precipitation Average and Extreme (Period of Record 1902-2016)
Source: WRCC, www.wrcc.dri.edu/
Modesto City CO AP Weather Station (1906-2016)
Information from the Modesto City CO AP Weather Station is summarized below in Figure 4-41 and Figure 4-42. The Modesto City CO AP weather stations covers the central portion of the County. The average annual precipitation recorded at this weather station is 12.21 inches per year. The highest recorded annual precipitation was 27.39 inches in 1983; the highest recorded precipitation for a 24-hour period is 2.72 inches on March 4, 1978. The lowest recorded annual precipitation was 5.7 inches in 1929. 993
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Figure 4-41 Modesto City CO AP Weather Station Monthly Average Total Precipitation (Period of Record 1906-2016)
Source: WRCC, www.wrcc.dri.edu/
Figure 4-42 Modesto City CO AP Weather Station Daily Precipitation Average and Extreme (Period of Record 1906-2016)
Source: WRCC, www.wrcc.dri.edu/
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The NCEI Storm Events Database records 45 heavy rain events in Stanislaus County between 1950 and 2021. No casualties are recorded for any of the events. As noted above there is a connection between heavy rain events and flooding and is it assumed that the property damages listed in the NCEI database are the results of flooding caused by heavy rain events. Table 4-79 shows the records collected from the NCEI Strom Events Database for heavy rain.
Table 4-79 Heavy Rain Events in Stanislaus County, 1950-2021 Location Date Property Damages ($) Crop Damages ($)
Countywide 11/23/1996 $25,000 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Multi-County 11/10/1997 $0 $0
Countywide 1/12/1998 $0 $0
Countywide 1/18/1998 $0 $0
Multi-County 9/4/1998 $0 $5,000,000
Multi-County 9/9/1998 $0 $0
Multi-County 9/22/1999 $0 $5,000,000
Multi-County 2/1/2000 $0 $0
Multi-County 2/13/2000 $0 $0
Multi-County 9/1/2000 $0 $250,000
Multi-County 7/2/2001 $0 $0
Multi-County 7/5/2001 $0 $0
Multi-County 9/3/2001 $0 $0
Multi-County 9/3/2001 $0 $0
Multi-County 9/3/2001 $0 $0
Multi-County 9/3/2001 $0 $0
Multi-County 9/3/2001 $0 $0
Countywide 3/22/2005 $25,000 $0
Countywide 9/20/2005 $0 $0
Countywide 12/17/2005 $0 $0
Countywide 4/2/2006 $600,000 $200,000
Countywide 12/12/2006 $0 $0
Countywide 4/22/2007 $0 $0
Countywide 7/24/2007 $0 $0
Countywide 10/12/2007 $0 $0
Countywide 1/4/2008 $0 $0
Countywide 10/4/2008 $0 $0
Countywide 10/13/2009 $0 $0
Countywide 1/27/2021 $100,000 $0
Total $750,000 $10,450,000
Source: NCEI
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Thunderstorms
It is important to note that county-level thunderstorm data is not available, however, as noted above, thunderstorm events are not uncommon in the County, especially during summer months.
Lightning
As noted above, lightning events are not uncommon in the County. As shown in, since 1950, there have been 3 reports of lightning events that caused around $220,000 property loss in Stanislaus County. (NOAA NCEI 2021). The following table shows the records collected from the NCEI Strom Events Database for lightning.
Table 4-80 Lightning Events in Stanislaus County, 1950-2021 Location Date Property Damages ($) Crop Damages ($)
Westley 9/22/1999 $0 $0
Oakdale 3/21/2017 $200,000 $0
Oakdale 5/25/2018 $20,000 $0
Total: $220,000 $0
Source: NCEI
Probability of Future Occurrences
Highly Likely – Based on the NCEI data, 5 hail events, 45 heavy rain events and three lightning events have occurred in Stanislaus County over 72 years of recordkeeping, which equates to one hail event every
14.4 years, one heavy rain event every 1.6 years and one lightning event every 24 years. When combined, there is a 73.6 percent chance that a major hail, heavy rain, or lightning event will happen in any given year.
Moreover, given that climatic factors will continue influencing the weather and climate at the County and based on historical data, these severe weather events are highly likely to occur in the future. The actual risk to the County is dependent on the nature and location of any given hazard event.
Climate Change Considerations
As average temperatures increase over time, this generally will result in higher extreme temperatures and more warming in the atmosphere can trigger climate changes, which could result in more frequent extreme weather events. Pacific Northwest National Laboratory researchers have also found that ARs will reach the West Coast more frequently (Gao 2015). Currently, the West receives rain or snow from these ARs between 25 and 40 days each year. By the end of this century, days on which the atmospheric rivers reach the coast could increase by a third, or between 35 and 55 days a year.
Figure 4-43 shows the estimated intensity (return level) of extreme precipitations events which are exceeded on average once every 20 years (return period) and how it changes in a warming climate over historical, mid-century and late-century time periods, based on the Cal-Adapt webtool mentioned in 4.1.4 Climate Change Considerations. Under both RCP 4.5 (low-emissions scenario) and RCP 8.5 (highemissions scenario), precipitation level will increase throughout the century. When using the average simulation, precipitation will increase from around 2 inches to almost 3.4 inches by 2099 under the lowemissions scenario and will increase from around 2 inches to around 3.2 inches by 2099 under the highemissions scenario. For these graphs that were exported from Cal-Adapt, extreme precipitation events are defined as days during a water year (Oct–Sep) with 2-day rainfall totals above an extreme threshold of 0.74 inches.
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Figure 4-43 Predicted Future Changes in Intensity of Extreme Precipitation Events – Under Low-emissions and High-emissions Scenarios for Stanislaus County Source: Cal-Adapt 2021
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Vulnerability Assessment
General Property
The Stanislaus County Planning Area experiences a rainy season in the winter months through early spring.
These winter storms can include significant precipitation. The primary effect of these storms has not resulted in significant injury or damages to people and property, or the losses are typically covered by insurance. It is the secondary hazards caused by weather, such as floods, that have had the greatest impact on the County. Damage and disaster declarations related to adverse weather have occurred and will continue to occur in the future. Heavy rain and thunderstorms are the most frequent type of severe weather occurrences in the County. Utility outages, downing of trees, debris blocking streets and property damage can be a direct result of these storm events. Properties in poor condition may risk the most damage given the nature of these types of storms, the entire County is potentially at risk.
People
Exposure is the greatest danger to people from heavy rain events. People can be caught in rising waters and need to be rescued. Populations living at higher elevations in the eastern and western portions of the County with large stands of trees or power lines may be more susceptible to power outages, while populations in low-lying areas are at risk for possible flooding.
Vulnerable populations are the elderly, low income or linguistically isolated populations, people with lifethreatening illnesses, and residents living in areas that are isolated from major roads. Power outages can be life-threatening to those dependent on electricity for life support. Isolation of these populations is a significant concern. These populations face isolation and exposure during hail, heavy rain, lightning, and thunderstorms events, and could suffer the secondary effects of the hazard. Hikers and climbers in the area may also be more vulnerable to severe weather events.
Critical Facilities
Transportation infrastructure can be affected by hail, heavy rain, and lightning events, mostly associated with secondary hazards. Landslides caused by heavy prolonged rains can block roads. Of particular concern are roads providing access to isolated areas and the elderly, especially given that limited local roads and highways are available to move people and supplies throughout the region. Prolonged obstruction of major routes due to landslides, debris, or floodwaters can disrupt the shipment of goods and other commerce.
Severe windstorms and downed trees can create serious impacts on power and above-ground communication lines. Loss of electricity and phone connection would leave certain populations isolated because residents would be unable to call for assistance. Lightning events can have similarly destructive effects on power and information systems. Failure of these systems would have cascading effects throughout the County and could disrupt critical facility functions. Downed power lines can cause blackouts, leaving large areas isolated.
Economy
The economic impact of heavy rain and hail events is typically short-term. Lightning events can cause power outages and fires. Generally, long-term economic impacts center more around hazards that cascade from a heavy rain event such as flooding. In general, all severe weather poses a risk to the agriculture economy in the County. Table 4-81 and Table 4-82 below describe the crops losses related to hail and heavy rain lightning events and associated indemnity amounts or loss payments from the USDA, RMA in the past 14 years. Please note that RMA does not keep lightning-related data. Stanislaus County experiences an estimated $2,467,018 annualized loss due to crop damages from hail and heavy rain events.
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Table 4-81 Crops Loss Due to Hail, RMA Crop Indemnity Reports, 2007-2020 Year Net Determined Acres Indemnity
Amount
2007 51.90 $33,096
2009 117.00 $89,396
2010 6.10 $2,366
2011 20.19 $15,347
2012 437.93 $520,669
2013 688.10 $427,219
2014 259.91 $527,474
2015 216.40 $264,890
2016 55.24 $67,210
2017 15.85 $26,437
2018 73.10 $171,158
2019 403.53 $186,877
2020 113.45 $168,545
Total 2,458.7 $2,500,684
Source: USDA RMA
Table 4-82 Crops Loss Due to Heavy Rain, RMA Crop Indemnity Reports, 2007-2020 Year Net Determined Acres Indemnity Amount
2007 159 $66,027
2008 13 $28,130
2009 3,123 $3,068,360
2010 4,769 $2,866,463
2011 1,777 $1,752,690
2012 660 $690,067
2013 146 $75,778
2014 3,349 $3,232,043
2015 3,064 $2,963,512
2016 2,806 $4,681,825
2017 7,375 $5,520,654
2018 837 $1,040,027
2019 4,210.62 $4,687,789
2020 1,182.33 $1,364,201
Total 33,472.8 $32,037,565
Source: USDA RMA
Governmental Services
Hail, heavy rain and lightning can have limited impacts on the continuity of operations throughout the Planning Area. However, events such as power loss that is caused by severe lighting and poor road conditions that result from heavy rain and flooding-induced landslides and mudflows can interrupt daily services such as delivery services and staff being able to perform their normal job functions.
The impact on responders would be similar to the impact on the general public. can be extensive during a severe winter storm. During these extreme weather events, the public will expect notifications as early as possible and updated frequently as events unfold. The local government agencies are expected to enact severe weather operations timely and accordingly.
Historic, Cultural and Natural Resources
As a natural process, the impacts of most heavy rain events by themselves are part of the overall natural cycle and do not cause long-term consequential damage. However, natural habitats such as streams and trees risk major damage. Prolonged rains can saturate soils and lead to slope failure and potentially landslide events. Flooding events can produce river channel migration or damage riparian habitat. 999
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Future Development
New critical facilities, such as communication towers should be built to withstand heavy rain damage. Future development projects should consider adverse weather hazards at the planning, engineering and architectural design stage to reduce vulnerability. Stormwater master planning and site review should account for buildings to withstand heavy rain events considered for all new development. Thus, development trends in the County are not expected to increase overall vulnerability to the hazard but all development will be affected by adverse weather and storm events.
Meanwhile, continued development implies continued population growth, which raises the number of individuals potentially exposed to severe weather. Individual citizens, families, and businesses of the County need to be prepared to address severe weather events when they occur. It is recommended that citizens, families, and businesses have an emergency preparedness plan, such as storing extra supplies of food and water, as well as other related supplies such as flashlights, batteries, firewood and have a battery-operated radio within their home or business. In addition, public education efforts should continue to help the population understand the risks and vulnerabilities of outdoor activities, property maintenance, and regular exposures during periods of severe weather.
Risk Summary
• During the 72-year period from 1950 to 2021, five hail events, 45 heavy rain events and three lightning events occurred in Stanislaus County.
• Average annual precipitation ranges from 10.69 inches in the southern and southwestern portions of the County to 12.61 inches in the central portion.
• The County experiences an estimated $2,467,018 annualized crop loss due to hail and heavy rain events.
• Related Hazards – Flooding, Landslide
Table 4-83 Hazard Risk Summary – Heavy Rain, Thunderstorms, Hail, and Lightning Jurisdiction Geographic
Area
Probability of
Future
Occurrence
Magnitude/
Severity
Overall
Significance
Priority
Hazard?
Stanislaus County Extensive Highly Likely Critical High Yes City of Ceres Extensive Highly Likely Critical High No
City of Hughson Extensive Highly Likely Critical High No City of Modesto Extensive Highly Likely Critical High No City of Newman Extensive Highly Likely Critical High Yes City of Oakdale Extensive Highly Likely Critical High No City of Patterson Extensive Highly Likely Critical High No City of Riverbank Extensive Highly Likely Critical High No City of Turlock Extensive Highly Likely Critical High No City of Waterford Extensive Highly Likely Critical High No County Office of Education Extensive Highly Likely Critical High Yes
4.3.14 Severe Weather: High Wind/Tornado
Hazard/ Problem Description
High winds, often accompanying severe thunderstorms, can cause significant property and crop damage, threaten public safety, and have adverse economic impacts from business closures and power loss.
Windstorms in Stanislaus County are typically straight-line winds. Straight-line winds are generally any thunderstorm wind that is not associated with rotation (i.e., is not a tornado). It is these winds, which can exceed 100 mph that represent the most common type of severe weather and are responsible for most wind damage related to thunderstorms. These winds can overturn mobile homes, tear roofs off houses, topple trees, snap power lines, shatter windows, and sandblast paint from cars. Other associated hazards include utility outages, arcing power lines, debris blocking streets, dust storms, and an occasional structure fire.
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Tornadoes are another severe weather hazard that can affect the Stanislaus County Planning Area.
Tornadoes form when cool, dry air sits on top of warm, moist air. Tornadoes are rotating columns of air marked by a funnel-shaped downward extension of a cumulonimbus cloud whirling at destructive speeds of up to 300 mph, usually accompanying a thunderstorm. Tornadoes are the most powerful storms that exist. They can have the same pressure differential that fuels 300-mile-wide hurricanes across a path only 300-yards wide or less.
Geographic Area
Extensive – Wind and tornadoes have the potential to happen anywhere in the County. The resulting damage from wind and tornado events may be most severe in the downtown areas of incorporate communities where there are more large trees, infrastructure, and higher density development.
The National Renewable Energy Laboratory (NREL) collects data on wind resources in the U.S. to help determine the location of new wind energy sites. Figure 4-44 from the NREL Wind Prospector Web viewer shows the average annual wind speed in Stanislaus County at the height of 100 meters. The central portions of the County have average wind speeds between 5.00 meters/second (11.18 mph) and 6.00 meters/second (13.42 mph). The wind speeds in the southwestern portion of the County vary greater than in the eastern portions. The wind speeds in southwestern Stanislaus County could be as low as 4.00 meters/second (8.95 mph) to 4.50 meters/second (10.07 mph) or lower than 4.00 meters/second, however, only a small portion of the eastern county would have wind speeds that are around 4.00 meters/second to
4.50 meters/second, while the majority of the eastern County’s wind speeds are between 5.00 meters/second and 6.00 meters/second.
Figure 4-44 Stanislaus County Average Annual Wind Speed at 100 meters Source: NREL Wind Prospector
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Extent (Magnitude/Severity)
Critical – High winds and tornadoes can cause damage to property and loss of life. While most tornado damage is caused by violent winds, most injuries and deaths result from flying debris. Property damage can include damage to buildings, fallen trees and power lines, broken gas lines, broken sewer and water mains, and the outbreak of fires. Agricultural crops and industries may also be damaged or destroyed.
Access roads and streets may be blocked by debris, delaying the necessary emergency response.
In 2007, the NWS began rating tornadoes using the Enhanced Fujita Scale (EF-scale). The EF-scale is a set of wind estimates (not measurements) based on damage. It uses three-second gusts estimated at the point of damage based on a judgment of eight levels of damage to the 28 indicators. These estimates vary with height and exposure. Standard measurements are taken by weather stations in open exposures. Table 4-84 describes the EF-scale ratings versus the previous Fujita Scale used prior to 2007 (NOAA 2007).
Table 4-84 The Fujita Scale and Enhanced Fujita Scale
Fujita Scale Derived Operational EF-Scale
F Number
Fastest ¼
Mile (mph)
3-Second
Gust (mph) EF Number
3-Second
Gust (mph) EF Number
3-Second Gusts
(mph)
0 40-72 45-78 0 65-85 0 65-85
1 73-112 79-117 1 86-109 1 86-110
2 113-157 118-161 2 110-137 2 111-135
3 158-207 162-209 3 138-167 3 136-165
4 208-260 210-261 4 168-199 4 166-200
5 261-318 262-317 5 200-234 5 Over 200
Source: NWS. Notes: EF - Enhanced Fujita F – Fujita mph - Miles per Hour Figure 4-45 illustrates the potential impact and damage from a tornado.
Figure 4-45 Potential Impact and Damage from a Tornado
Source: NOAA NWS, Storm Prediction Center
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The damaging effects of wind speed are measured using the Beaufort Wind Scale as shown in Table 4-85 below. This scale only reflects land-based effects and does not take into consideration the effects of wind over water.
Table 4-85 Beaufort Wind Scale
Wind Speed
(mph) Description – Visible Condition
0 Calm; smoke rises vertically
1-4 Light air; direction of wind shown by smoke but not by wind vanes 4-7 Light breeze; wind felt on face; leaves rustle; ordinary wind vane moved by wind 8-12 Gentle breeze; leaves and small twigs in constant motion; wind extends light flag 13-18 Moderate breeze; raises dust and loose paper; small branches are moved 19-24 Fresh breeze; small trees in leaf begin to sway; crested wavelets form on inland water 25-31 Strong breeze; large branches in motion; telephone wires whistle; umbrellas used with difficulty 32-38 Moderate gale whole trees in motion; inconvenience in walking against wind 39-46 Fresh gale breaks twigs off trees; generally, impedes progress 47-54 Strong gale slight structural damage occurs; chimney pots and slates removed 55-63 Whole gale trees uprooted; considerable structural damage occurs 64-72 Storm very rarely experienced; accompanied by widespread damage 73+ Hurricane devastation occurs
Source: NWS
Based on NCEI records between 1955 and 2021 there have been a combined 34 strong wind/high wind/thunderstorm winds and 30 tornado/funnel cloud events in Stanislaus County, which have resulted in a total of $6,564,500 in property damage. The most damaging event took place on January 4, 2008. A powerful Pacific storm brought widespread winds gusting to 60 mph and in some areas to more than 80 mph across interior Northern California, causing extensive damage and numerous power outages. A 60- mph gust was recorded at Stockton Airport and a 44-mph gust was recorded in Modesto. Numerous homes and business facilities were damaged due directly to the wind and/or by flying debris and falling trees and branches. This wind event resulted in $4,408,000 in property damages (NCEI n.d.). Overall, high wind event impacts would likely be limited, with a majority of impacts being related to property damages caused by downed trees as well as power outages.
In the past 65 years all the tornado events that have taken place in Stanislaus County have been between F0-F1 or EF0 tornadoes. There was only one F2 tornado incident that happened in the year of 1953.
However, it should be noted that, although unlikely, larger tornadoes could occur. Should the County be hit by an EF-3 or higher tornado, it can be extrapolated that because of its relative size and the potential size and length of a tornado’s path, a significant portion of the County could be impacted, resulting in property and crop damage and loss of life. An EF1 tornado event that happened on November 15, 2015 resulted in $1,000,000 property damage and $200,000 crop damage. A worse tornado event could result in more severe damage.
Tornado impacts to the County would likely be negligible, with less than 10 percent of the Planning Area affected by events in the EF0-2 range, though stronger tornadoes are possible. The impact on quality of life or critical facilities and functions in the affected area would depend on where the tornado occurred.
Injuries or deaths are possible due to wind thrown trees or property damage caused by wind events. Overall, impacts from high wind and tornado events would likely be negligible, with less than 10 percent of property severely damaged and shutdown of facilities due to loss of power for 24 hours or less.
Past Occurrences
During the rainy season, the Stanislaus Planning Area is prone to relatively strong thunderstorms, sometimes accompanied by high winds and tornadoes. While tornadoes do occur occasionally, most often they are of F0/EF0 intensity. The NCEI Storm Events Database does not record any tornado events that had a magnitude higher than F2 or EF1 in the Planning Area in the past. Table 4-86 Past High Wind and Tornado Events contains incident descriptions for significant historic events. In addition to the events listed 1003
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in the NCEI database, there was a USDA disaster designation declared for Stanislaus County in 2016 for “severe weather including excessive rainfall and high winds” (refer to Table 4-4).
Table 4-86 Past High Wind and Tornado Events in Stanislaus County, 1950-2021 Hazard Type Date Location Magnitude Property
Damages ($)
Crop
Damages ($) Deaths Injuries
Tornado 4/27/1953 Countywide F2 $2,500 $0 0 0
Tornado 4/1/1958 Countywide F1 $2,500 $0 0 0
Tornado 3/1/1978 Countywide Unknown $25,000 $0 0 0
Tornado 3/4/1978 Countywide Unknown $25,000 $0 0 0
Tornado 1/14/1980 Countywide F1 $250,000 $0 0 1
Thunderstorm
Wind
5/23/1980 Countywide Unknown $0 $0 0 0
Thunderstorm
Wind
3/19/1981 Countywide 52 $0 $0 0 0
High Wind 1/16/1996 Countywide Unknown $10,000 $0 0 0
Funnel Cloud 2/5/1996 Patterson Unknown $0 $0 0 0
Funnel Cloud 3/12/1996 Turlock Unknown $0 $0 0 0
Tornado 4/1/1996 Newman F0 $0 $0 0 0
High Wind 4/11/1996 Countywide 66 $150,000 $0 0 0
Tornado 12/12/1996 Oakdale F1 $10,000 $0 0 0
High Wind 4/2/1997 Countywide 50 $0 $0 0 1
High Wind 12/21/1997 Countywide 40 $0 $0 0 0
High Wind 2/6/1998 Countywide 47 $0 $0 0 0
High Wind 2/7/1998 Countywide 35 $0 $0 0 0
Funnel Cloud 5/5/1998 Ceres Unknown $0 $0 0 0
Funnel Cloud 5/5/1998 Modesto Unknown $0 $0 0 0
Funnel Cloud 5/5/1998 Salida Unknown $0 $0 0 0
High Wind 6/16/1998 Countywide Unknown $25,000 $0 0 2
High Wind 10/16/1998 Countywide 38 $100,000 $0 0 0
High Wind 11/7/1998 Countywide 40 $0 $0 0 0
High Wind 4/3/1999 Countywide 35 $0 $0 0 0
High Wind 4/22/1999 Countywide 34 $20,000 $0 0 0
High Wind 2/11/2000 Countywide 37 $0 $0 0 0
High Wind 10/21/2000 Countywide 35 $0 $0 0 0
High Wind 2/24/2001 Countywide 41 $0 $0 0 0
High Wind 3/4/2001 Countywide 36 $0 $0 0 0
Funnel Cloud 3/19/2005 Ceres Unknown $0 $0 0 0
Tornado 3/20/2005 Modesto F0 $0 $0 0 0
Funnel Cloud 5/9/2005 Modesto Unknown $0 $0 0 0
Tornado 4/14/2006 Modesto F1 $15,000 $0 0 0
High Wind 1/4/2008 Countywide 52 $4,408,000 $0 0 0
High Wind 1/20/2010 Countywide 44 $0 $0 0 0
Strong Wind 4/8/2013 Countywide 39 $500 $0 0 0
Strong Wind 10/27/2013 Countywide 43 $0 $0 2 2
Tornado 11/15/2015 Denair EF1 $1,000,000 $200,000 0 0
Thunderstorm
Wind
12/24/2015 Northeast
Modesto
87 $150,000 $0 0 0
Tornado 12/24/2015 Modesto
Airport
EF0 $20,000 $0 0 0
Tornado 4/27/2016 Waterford EF0 $500 $0 0 0
Funnel Cloud 1/11/2017 Turlock
(Chemurgic
tributary)
Unknown $0 $0 0 0
High Wind 1/18/2017 Countywide 53 $0 $0 0 0
Strong Wind 2/17/2017 Countywide 45 $100,000 $0 0 0
Strong Wind 2/17/2017 Countywide 45 $10,000 $0 0 0
Funnel Cloud 3/21/2017 Denair Unknown $0 $0 0 0
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Hazard Type Date Location Magnitude Property
Damages ($)
Crop
Damages ($) Deaths Injuries
Funnel Cloud 3/21/2017 Turlock Unknown $0 $0 0 0
Funnel Cloud 5/16/2019 (NRC)NAF
Crows Landing
Unknown $0 $0 0 0
Funnel Cloud 5/16/2019 Oakdale Unknown $0 $0 0 0
Strong Wind 2/9/2020 Countywide 46 $35,000 $0 0 0
Strong Wind 1/18/2021 Countywide 45 $5,000 $0 0 0
High Wind 1/26/2021 Countywide 50 $200,000 $0 0 0
Total $6,564,000 $200,000 2 6
Source: NCEI Storm Events Database, Notes: mph – Miles per Hour, ARPT – Airport, AFB – Airforce Base, (NRC)NAF CROWS LANDI – NASA Crows Landing Airport and Test Facility
Figure 4-46 and Figure 4-47 show the location of the past wind and tornado events in Stanislaus County based on data from NOAA’s NWS Storm Prediction Center.
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Figure 4-46 Tornado Events in Stanislaus County, 1950 -2019 1006
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Probability of Future Occurrences
Highly Likely – Sixty-four high wind and tornado events have occurred in Stanislaus County over 72 years of recordkeeping, which equates to one high wind or tornado event every 1.13 years, on average, and an 89 percent chance of a high wind or tornado event occurring in any given year. Historical wind activity within the Planning Area indicates the County will likely continue to experience high wind during thunderstorm events with the potential of the formation of funnel clouds and low-intensity tornadoes during adverse weather conditions. The actual risk to the County is dependent on the nature and location of any given thunderstorm or tornado event.
Climate Change Considerations
There presently is not enough data or research to quantify the magnitude of change that climate change may have related to tornado frequency and intensity. NASA’s Earth Observatory has conducted studies that aim to understand the interaction between climate change and tornadoes. Based on these studies meteorologists are unsure why some thunderstorms generate tornadoes and others do not, beyond knowing that they require a certain type of wind shear. Tornadoes spawn from approximately one percent of thunderstorms, usually supercell thunderstorms that are in a wind shear environment that promotes rotation. Some studies show a potential for a decrease in wind shear in mid-latitude areas. Because of uncertainty with the influence of climate change on tornadoes, future updates to the mitigation plan should include the latest research on how the tornado hazard frequency and severity could change. An article published on National Geographic also agrees that there is still a lot to learn about how climate change might affect tornadoes. As one of nature’s most violent storms, climate change’s effect on tornadoes remains unclear (National Geography 2019). The level of significance of this hazard should be revisited over time.
As for wind, studies referenced in California’s Fourth Climate Assessment indicated that extreme fire weather, particularly in the form of hot and dry winds, can strongly influence shrub-land fire regimes. Strong winds have also been now associated with severe forest fires in California meaning climate change impacts on wind patterns may also affect forest health and wildfire susceptibility. Lastly, other ongoing research compiled in the recent climate assessment has resulted in different conclusions on the effect of climate change on wind regimes, particularly extreme wind events, such as the Santa Ana and Diablo winds that created some of the most devastating wildfires (California Natural Resources Agency 2018a). At this time, these changing factors are not well understood and are still being incorporated into state and regional research and risk analysis.
Vulnerability Assessment
General Property
General damages are both direct (what the wind event physically destroys) and indirect, which focuses on additional costs, damages and losses attributed to secondary hazards spawned by the event, or due to the damages caused by the wind event. Depending on the magnitude of the wind events as well as the size of the tornado and its path, a tornado is capable of damaging and eventually destroying almost anything.
Construction practices and building codes can help maximize the resistance of the structures to damage.
Secondary impacts of damage caused by wind events often result from damage to infrastructure. Downed power and communications transmission lines, coupled with disruptions to transportation infrastructure, create difficulties in reporting and responding to emergencies. These indirect impacts of a wind event put tremendous strain on a community. In the immediate aftermath, the focus is on emergency services.
Downed trees caused by a wind event are a common occurrence in the County. Falling trees can cause significant damage to property and put people at risk. Due to multiple years of drought in the County, many trees in the area have been impacted making them more susceptible to blow-down during wind events.
People
Community members are the most vulnerable to high wind and tornado events. The availability of sheltered locations such as basements, buildings constructed using tornado-resistant materials and methods, and public storm shelters, all reduce the exposure of the population. However, there are also segments of the population that are especially exposed to the indirect impacts of high winds and tornadoes, particularly the 2021-2026 Update Page 4-163
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loss of electrical power. According to the data obtained from emPOWER.com, a website maintained by the U.S. Department of Health and Human Services, 4%, or 3,482 of the 88,934 of the Medicare beneficiaries in the County rely on medical equipment that is dependent on electricity in order to live independently. These populations include the elderly or disabled, especially those with medical needs and treatments dependent on electricity. Nursing homes, community-based residential facilities, special needs housing facilities, and isolated communities are also vulnerable. Life support needs can be threatened when electrical outages are prolonged since backup power generally operates only minimal functions for a short period of time.
Following the unprecedented 2018 wildfire season in California, Pacific Gas & Electric (PG&E) announced it will be conducting PSPS when there are high winds and dry conditions and
generally a heightened fire risk forecasted. The outages could last several days, and PG&E has suggested customers be
prepared for outages that could last longer than 48 hours. A majority of Stanislaus County could be affected by the power outages. In addition to PG&E, both MID and TID provide power to Stanislaus County residents. According to MID and TID’s official websites, both of their service territories are either not designated as high fire threat area or have a very low wildfire risk. Despite the low risk, both irrigation districts have been implementing their own Wildfire Mitigation Plans, which outline a range of activities and actions to help both irrigation districts prevent and respond to the increasing risk of wildfires.
PSPS is mentioned on both irrigation districts websites. Both irrigation districts also have 24-hour hotlines for customers to call and report power outage events. TID also keeps an online platform where customers can check out current outage information, including the estimate on when the power will return.
Government Services
Most structures, including the County’s critical facilities, should be able to withstand and provide adequate protection from severe wind and tornadoes. Those facilities with backup generators should be fully equipped to handle severe wind and tornado events should the power go out. The impact of high wind on responders is similar to that of the general public. In the event of a tornado, there may be localized impacts to response personnel. Impacts on transportation corridors and communications lines affect first responders’ ability to respond effectively. To maintain public confidence, jurisdictions must continue to adhere to building codes and to facilitate new development that is built to the highest design standards to account for heavy winds and tornado winds.
Critical Facilities and Infrastructure
Both winds and tornadoes may impact exposed critical infrastructure such as power lines; depending on the impact and the function, this could cause a short-term economic disruption. The most common problems associated with tornadoes and high winds are loss of utilities. Downed power lines can cause power outages, leaving large parts of the County isolated, and without electricity, water, and communication.
Damage may also limit timely emergency response and the number of evacuation routes. Downed electrical lines following a storm can also increase the potential for lethal electrical shock. Damaging winds can also cause wildfires.
On June 26, 2020, California Governor Gavin Newsom and the State Legislature approved the Fiscal Year 2020-2021 State Budget, which included a $50 million onetime General Fund appropriation to support State and local government efforts to mitigate the impacts of the investment-owned utility use of PSPS. In 2020, the name of the PSPS program was changed to “Community Power Resiliency”. Building on the previous year’s investments, the resiliency program will support critical services vulnerable to power outage events, including schools, county election offices, and food storage reserves.
In 2019, the Stanislaus County OES received an initial award of $494,197 for PSPS resiliency initiatives.
The OES awarded Public Works Department $220,000 in PSPS resiliency funding to purchase four trailerHigh winds can cause trees or debris to damage electric lines and cause
wildfires. As a result, utility providers may
need to turn off power during severe
weather events – high wind & other
events that could increase wildfire risk.
This is called a Public Safety Power
Shutoff. In 2020, state-funded PSPS
grant program was changed to
“Community Power Resiliency”, which
will continue to support critical services
vulnerable to power outage events,
including schools, county election offices,
and food storage reserves.
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mounted generators that supply backup power to support essential water and sewer system services during power disruptions. The OES also awarded the Parks and Recreation Department $100,000 in resiliency funding to purchase two portable generators that provide backup power to support the reservoir that supplies over 200,000 customers with drinking water. Additionally, the OES awarded $130,425 in resiliency funding to the West Stanislaus Fire Agencies to purchase Community Resource Center (CRC) equipment that will support the communities of Grayson, Westley, Vernalis, Patterson, and Newman during a PSPS event.
The Stanislaus County OES received an additional PSPS resiliency award of $247,098 on October 2, 2020, that requires OES to allocate at least 50% percent of the award to support one or more of the resiliency areas: schools, election offices, food storage reserves, and/or COVID-19 testing sites. Of the total amount, $197,678, or 80%, is expected to be spent in the community to support resiliency efforts. The remaining $49,420, or 20%, is expected to be used within the County on other resiliency efforts.
Economy
Winds typically do not have long-term impacts on the economy, although wind does have an impact on the agriculture economy in the County. As shown in Table 4-87, wind events have been a leading cause of crop loss in the past 15 years (2007 – 2021), resulting in over $1.7 million in loss payments from the USDA and more than 3,500 acres lost to high wind events. Stanislaus County experiences an estimated $113,333 annualized loss due to crop damages from excessive wind events.
Table 4-87 Crops Loss Due to High Wind, RMA Crop Indemnity Reports, 2007-2021 Year
Net
Determined
Acres
Indemnity Amount
2007 168.83 $6,6302
2008 581.5 $540,125
2009 36.95 $125,915
2010 5.7 $2,641
2011 20.8 $78,962
2012 130 $7,644
2013 721.06 $398,954
2014 39.15 $19,646
2015 89.17 $74,225
2016 141.29 $76,638
2017 253.86 $244,427
2019 134.03 $60,623.55
2020 4.08 $18,287.6
Total 3,539 $1,721,079
Source: USDA RMA
Historic, Cultural and Natural Resources
High winds and tornadoes can cause massive damage to the natural environment, uprooting trees and other debris. This is part of a natural process, however, and the environment will return to its original state in time.
Future Development
As the County continues to increase in population, the number of people and housing developments exposed to the hazard increases. Adherence to current building codes, coupled with proper education on building techniques and the use of sturdy building materials, attached foundations, and other structural techniques may minimize the property vulnerabilities. Public shelters at parks and open spaces may help reduce the impacts of tornadoes and high wind events on the recreational populations exposed to storms.
Risk Summary
• Between 1950 and 2021 there were a combined 64 high wind (34) and tornado (30) events in the County.
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• Wind and tornado events have resulted in $6,564,500 in property damages. The most damaging event took place on January 4, 2008, with wind ranging from 44 to 60 mph causing $4,408,000 in property damages.
• Excessive wind has caused 3,539 acres to be lost and $1,721,079 crop loss payment made by the USDA to farmers in the County.
• PSPS poses a risk to individuals in the County who depend on electricity to live independently. Four percent of Medicare Beneficiaries in the County are electricity dependent. • Related Hazards – Extreme heat, Heavy Rain, Agriculture/Pest and Crop Disease, Wildfire Table 4-88 Hazard Risk Summary – High Wind/Tornado
Jurisdiction Geographic
Area
Probability of
Future
Occurrence
Magnitude/
Severity
Overall
Significance
Hazard
Priority?
Stanislaus County Extensive Highly Likely Critical High Yes City of Ceres Extensive Highly Likely Critical High No
City of Hughson Extensive Highly Likely Critical High No City of Modesto Extensive Highly Likely Critical High No City of Newman Extensive Highly Likely Critical High No City of Oakdale Extensive Highly Likely Critical High No City of Patterson Extensive Highly Likely Critical High No City of Riverbank Extensive Highly Likely Critical High No City of Turlock Extensive Highly Likely Critical High No City of Waterford Extensive Highly Likely Critical High No County Office of Education Extensive Highly Likely Critical High No
4.3.15 Wildfire
Hazard/Problem Description
A wildfire is an uncontrolled fire spreading through vegetative fuels, such as grasslands, brush, or woodlands and posing danger and destruction to property and watersheds. Wildfires can occur in areas essentially void of development, or in areas where development intermingles with the natural area known as the wildland-urban interface (WUI), a general term that applies to development adjacent to landscapes that support wildfire. Many wildfires occur in locations that abound in grasslands and brush. Heavier fuels with high temperatures, low humidity, low rainfall, and high winds all work to increase wildfire risk.
While wildfires are often the direct result of lightning strikes, they can be caused by downed powerlines or mechanical equipment or are the result of human activities like landscape debris burns, carelessness, or arson. Wildfires often start in undeveloped areas and public land areas, such as state and federal lands, but can spread to urban areas where structures and other human development are more concentrated. The predominant dangers from wildfires are:
• Injury or loss of life to people in the affected area; and • The destruction of vegetation, property, wildlife.
Communities throughout California are increasingly concerned about wildfire safety as increased development in the foothills and mountain areas and subsequent fire control practices have affected the natural cycle of the ecosystem. Wildfire risk is predominantly associated with WUI areas. However, significant wildfires can also occur in heavily populated areas, although urbanized and developed areas that are not contiguous with vast areas of wildlands are typically considered safer from wildfires.
Stanislaus County is exposed to a variety of wildfire hazard conditions that vary based on fuels, topography, weather, and human behavior. Cal FIRE, as required by Government Code Section 51181, has undertaken a statewide program to map areas of potential wildfire severity, and to describe the potential for wildfires to occur in a given area; the resulting Fire Hazard Severity Zones (FHSZs) adopted in November 2007 for the State Responsibility Areas (SRA) and adopted in September 2007 for the Local Responsibility Area (LRA) are shown in Figure 4-47 below. Cal FIRE determined Stanislaus County had no Very High FHSZs 1011
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(VHFHSZs) in the LRA. Therefore, Figure 4-47 does not have a specific map or zone of recommended VHFHSZ in the LRA.
Wildfires are an important natural component of Stanislaus County’s ecosystem. Wildlands need to burn periodically to naturally maintain viable environments. Fuel maintenance (controlled burns, mowing, cattle grazing, and other means) is a necessary replacement to uncontrolled wildland fires because of threats to human habitation. Development patterns in rural lands can reduce the ability to manage fuel and defend “values at risk”.
Generally, there are three major factors that sustain wildfires and predict a given area’s potential to burn.
These factors are fuel, topography, and weather.
• Fuel – Fuel is the material that feeds a fire and is a key factor in wildfire behavior. Fuel is generally classified by type and by volume. Fuel sources are diverse and include everything from dead tree leaves, twigs, and branches to dead standing trees, live trees, brush, and cured grasses. Also, to be considered as a fuel source are manmade structures, such as homes and other associated combustibles. The type of prevalent fuel directly influences the behavior of wildfire. Fuel is the only factor that can be modified by humans. The main fuel types in Stanislaus County are crops and grasses, while there are also brush and pine fuels present in some areas in the western portion of the County. • Topography – An area’s terrain and slopes affect its susceptibility to wildfire spread. Both fire intensity and rate of spread increase as slope increases due to the tendency of heat from a fire to rise via convection. The arrangement and types of vegetation throughout a hillside can also contribute to increased fire activity on slopes.
• Weather – Weather components such as temperature, relative humidity, wind, and lightning affect the potential for wildfire. High temperatures and low relative humidity dry out fuels that feed wildfires, creating a situation where fuel will more readily ignite and burn more intensely. Thus, during periods of drought, the threat of wildfire increases. Wind is the most influential weather factor of the three and its influence can increase rates of spread regardless of temperature and relative humidity. 1012
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Figure 4-47 Stanislaus County Federal, State, and Local Responsibility Severity Zones Geographic Area
Significant – Both urban and wildland fires conditions exist in Stanislaus County, which increases the chances for damage to property, loss of life and/or injury. In the WUI, where development has expanded into rural, higher-risk areas, wildfires can result in major losses of property and structures. In most of Stanislaus County, Cal FIRE ranks fuel loading as low. Fuels are mainly crops and grasses. In the far western and eastern portions of the County in areas identified by Cal FIRE as SRAs, there is undeveloped and rugged terrain that contains highly flammable grass, brush, and some pine fuels, which are ranked as moderate fuel hazards, primarily in the area west of Interstate 5 (I-5). The far western portion of the County includes the Diablo Range, located west of I-5. The far eastern portion of the County includes the Sierra Nevada foothills. These two areas are managed by Santa Clara Unit (SCU) and Tuolumne Calaveras Unit (TCU), respectively and are the two areas in the County that are rated as having the highest possible critical 1013
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fire weather frequency on an annual basis. Risk information for the SRAs are summarized in Cal FIRE’s Strategic Fire Plan for the SCU and TCU.
Generally, fire season in Stanislaus County extends from early spring to late fall (May to October) of each year, but wildfires can now occur at any time of the year during the warmer and dryer months. Onset can happen suddenly due to lightning or human-caused factors and wildfires can last from a few hours to a few months, but the likely hood of a large and damaging fire lasting for months in Stanislaus County is not likely.
Secondary effects from wildfire include increased erosion, destabilized slopes, degraded air and water quality, and economic impacts from burned landscapes. Urban fires primarily involve the uncontrolled burning of residential, commercial and/or industrial structures generally caused by human activities.
Cal FIRE’s Fire and Resource Assessment Program (FRAP) assesses the amount and extent of California’s forests and rangelands, analyzes their conditions, and identifies alternative management and policy guidelines. Cal FIRE identifies areas that are at high risk of damage from wildfire based primarily on three factors:
• Ranking Fuel Hazards – ranking vegetation types by their potential fire behavior during a wildfire. • Assessing the Probability of Fire – annual likelihood that a large damaging wildfire would occur in a particular vegetation type.
• Defining Areas of Suitable Housing Density that would Create WUI Fire Protection Strategy Situations – areas of intermingled wildland fuels and urban environments that are in the vicinity of fire threats.
Population density and the presence of structures are not currently used to determine the FHSZ for a particular region, although they do have a significant impact on fire behavior. Based on the above criteria, Cal FIRE maps FHSZs for each county as “Very High,” “High,” or “Moderate”. As shown below in Figure 4-49, the areas ranked Very High and High are primarily located west of I-5 County. These areas exhibit the combination of vegetative fuel and topography that contribute to an increased fire hazard potential. The fact that an area is in a “Moderate” hazard designation does not mean it cannot experience a damaging fire. It only means that the probability is reduced, generally because the number of days a year that the area has “fire weather” is less.
The FHSZ spatial dataset was explicitly developed for adopting new ignition-resistant building code standards mandated by the California Building Standards Commission in 2007 (California Code of Regulations [CCR], Title 24, Part 2, known as the California Building Code [CBC] Chapter 7A). The dataset is used to implement WUI building standards for new construction, defensible space requirements, and property development standards such as road width, water supply, and signage. For example, beginning on July 1, 2021 Assembly Bill 38 required all homes sales in “High” or “Very High” FHSZs to be compliant following a Defensible Space Inspection. The FHSZ spatial datasets were also developed to describe the nature and probability of fire exposure to structures, including those lands that are highly urbanized, but in close proximity to open wildlands. It is broken into Federal Responsibility Areas (FRA), SRA, and LRA shown below.
Cal FIRE has also designated the following Stanislaus County communities as being at increased risk from wildfires (https://osfm.fire.ca.gov/divisions/wildfire-planning-engineering/fire-plan/communities-at-risk/):
• Knights Ferry
• La Grange
• Oakdale
• Riverbank
Some unincorporated communities located within the County are not confronted with a high wildfire risk, due primarily to the dominant type of vegetation in those areas. The low-growing native grasses and shrubs found in these communities present a minimal vegetative fuel source and a corresponding low wildfire risk.
In addition, the topography of those areas is mainly level and well developed in both residential and agricultural land uses.
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Extent (Magnitude/Severity)
Negligible – Vegetation (or fuel) plays a major role in fire behavior and shaping fire hazard potential.
Vegetation distribution throughout the County varies by location and topography, with dramatic differences observed between the western, central, and eastern portions of the County. For instance, fire behavior in brush fuel types, such as chapparal produces higher flame lengths than that in grassland, although spread rates are typically slower. Fire behavior in forests is variable, depending on surface fuel conditions and the presence of ladder fuels.
Fuel loading in developed areas susceptible to wildfire becomes even more complex. The introduction of some ornamental plantings as landscaping and groundcover can dramatically increase the fire loading of a neighborhood. Gazebos, fencing, patios, decks and even the structures themselves add even more fuel.
Once structures become involved in fire, the problem compounds as embers cast out thousands of feet onto combustible roofs well removed from the wildland area.
Steep terrain also plays a key role in the rate at which wildfires spread, as fires will normally burn much faster uphill. Generally, when the gradient of a slope doubles, the rate of spread of a fire will also double.
Steep topography also channels air flow, thereby creating erratic wind patterns. Fire suppression in steep areas is also complicated by limited accessibility, and the effectiveness of firefighters and equipment are hampered by lack of access roads. Another factor that can increase the severity of wildfires in the County is areas with high percentages of dead trees, as discussed in Subsection 4.3.1 Agricultural Pests and Disease and Subsection 4.3.5 Drought.
The Fire Rating System defined in Table 4-89 describes the characteristics and potential intensity of fires, including the effect on the ability to manage and suppress fires. Fire conditions up through Class 5 are possible in Stanislaus County, primarily in the unincorporated areas in the far east and west of the County, whereas fire threat is generally moderate to low or none within urban areas.
Table 4-89 Fire Danger Rating System
Rating Basic Description Detailed Description
CLASS 1: Low Danger (L)
COLOR CODE: Green
fires not easily
started
Fuels do not ignite readily from small firebrands. Fires in open or cured grassland may burn freely a few hours after rain, but wood fires spread slowly by creeping or
smoldering and burn in irregular fingers. There is little danger of spotting.
CLASS 2: Moderate Danger
(M) COLOR CODE: Blue
fires start easily and
spread at a
moderate rate
Fires can start from most accidental causes. Fires in open cured grassland will burn briskly and spread rapidly on windy days. Woods fires spread slowly to moderately fast.
The average fire is of moderate intensity, although heavy concentrations of fuel – especially draped fuel -- may burn hot. Short-distance spotting may occur but is not
persistent. Fires are not likely to become serious and
control is relatively easy.
CLASS 3: High Danger (H)
COLOR CODE: Yellow
fires start easily and
spread at a rapid
rate
All fine dead fuels ignite readily, and fires start easily from most causes. Unattended brush and campfires are likely
to escape. Fires spread rapidly, and short-distance
spotting is common. High-intensity burning may develop
on slopes or in concentrations of fine fuel. Fires may
become serious and their control difficult, unless they are hit hard and fast while small.
CLASS 4: Very High Danger
(VH) COLOR CODE:
Orange
fires start very easily
and spread at a very
fast rate
Fires start easily from all causes and immediately after ignition, spread rapidly and increase quickly in intensity.
Spot fires are a constant danger. Fires burning in light fuels may quickly develop high-intensity characteristics - such as long-distance spotting - and fire whirlwinds, when they burn into heavier fuels. Direct attack at the head of such fires is rarely possible after they have been burning more than a few minutes.
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Rating Basic Description Detailed Description
CLASS 5: Extreme (E)
COLOR CODE: Red
fire situation is
explosive and can
result in extensive
property damage
Fires under extreme conditions start quickly, spread
furiously and burn intensely. All fires are potentially serious. Development into high-intensity burning will
usually be faster and occur from smaller fires than in the Very High Danger Class (4). Direct attack is rarely
possible and may be dangerous, except immediately after ignition. Fires that develop headway in heavy slash or in conifer stands may be unmanageable while the extreme
burning condition lasts. Under these conditions, the only effective and safe control action is on the flanks, until the weather changes or the fuel supply lessens.
Source: http://www.wfas.net
Major wildland fires can completely destroy ground cover. If heavy rains follow a major fire, flash floods, heavy erosion, land subsidence and mudflows can occur. After a wildland fire passes through an area, the land is laid bare of its protective vegetation cover and is susceptible to excessive runoff and erosion from winter storms. The intense heat from the fire can also cause a chemical reaction in the soil that makes it less porous, and the fire can destroy the root systems of shrubs and grasses that aid in stabilizing slope material. These cascading effects can have ruinous impacts on people, structures, infrastructure, and agriculture.
Fire threat provides a measure of fuel conditions and fire potential in the ecosystem, representing the relative likelihood of “damaging” or difficult to control wildfire occurring for a given area. Fire Threat is not a risk assessment by itself but can be used to assess the potential for impacts on various assets and values susceptible to fire. Impacts are more likely to occur and/or be of increased severity for the higher threat classes. Fire threat is a combination of two factors: 1) fire probability, or the likelihood of a given area burning, and 2) potential fire behavior (hazard). These two factors are combined to create five threat classes ranging from low to extreme. Figure 4-48 below shows the wildfire threat areas throughout Stanislaus County.
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Figure 4-48 Stanislaus County Wildfire Threat Areas
Previous Occurrences
There has been one state and federal disaster declaration in Stanislaus County related to wildfire that occurred in 2020. There have been 119 wildfires recorded in the County from 1950-2020 totaling 620,582 acres burned in the region (some of the wildfires spread across the County border). This is an average of over 31,029 acres burned every year (this estimate is high based on the recent SCU Lightning Complex Fire in 2020). In August 2020, a portion of the SCU Lightning Complex Fire, which is the 4th largest fire by acres burned (396,624 acres) in state history, extended into Stanislaus County, burning approximately 175,812 acres in the Planning Area. As stated above, most fires are relatively small compared to the state as a whole, the highest number of acres burned in the County not including the SCU Lightning Complex Fire was 47,748 during the 2007 Lick fire. The County’s fire history from 1911-2020 is illustrated in Figure 4-49.
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Figure 4-49 Stanislaus County Fire History, 1911-2020
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Probability of Future Occurrences
Occasional – Fire starts are highly likely during each fire season; though, they rarely result in large-scale wildfires in Stanislaus County. Information obtained from the Cal FIRE Redbook lists multiple fires, the largest in the most recent past consumed approximately 175,812 acres. Based on climate and weather in Stanislaus County and the fuels, topography, and a past fire history which indicates an average of 1.7 wildfires per year, it is likely that fires will continue to occur in the future. Figure 4-50 below shows the annual probability for wildfire in Stanislaus County from 2026-2040, based on Cal FIRE GIS mapping.
Figure 4-50 Stanislaus County Annual Probability of Fire, 2026-2050 1019
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Climate Change Considerations
According to the 2018 California SHMP, climate change has the potential to impact the frequency, size, and severity of the wildfire hazard statewide. Increasing temperatures may intensify wildfire threat and susceptibility to more frequent wildfires in the County.
Exactly how climate change will affect total precipitation is not clear, but models suggest that there is a tendency for wetter conditions in the northern part of the State and drier conditions in the south (CNRA 2018a). Forests are also sensitive to variable precipitation events, as the 2012-2017 drought contributed to widespread tree mortality as warmer temperatures stressed trees and made them more susceptible to pests and pathogens (CNRA 2018). Studies noted in California’s Fourth Assessment report note climate change impacts on wind patterns may strongly affect forests, potentially serving as a trigger mechanism for conversion of forest to other types of vegetation (CNRA 2018).
Current scientific models expect all of California will be affected by increased numbers of forest fires with added intensity due to longer warmer seasons, reduced distribution of biodiversity, lack of moisture, changes in ecosystems, drought impacts (e.g. pest diseases and continued spread of invasive species), and other impacts in coming years. The extending of the wildfire season into winter months, coinciding with seasonal high wind patterns, has contributed to severe fires in recent years. Southern California experienced 29 wildfires in December of 2017 alone, and the deadliest and most destructive fire in California history, the Camp Fire, happened in November of 2018 and resulted in 153,336 acres burned, 18,804 structures damaged, and 85 deaths.
Projected wildfire occurrence (annual area burned) estimates based on different potential climate futures and GHG emission scenarios is summarized from Westerling (2018) and presented in Figure 4-51. This figure shows the modeled projections of annual area burned for a mid-century projection (2035 to 2064) under a medium and high GHG emissions scenario with a central population growth scenario. Projected future climate from these four models can be described as producing:
• HadGEM2-ES – A warm/dry future climate simulation
• CNRM-CM5 – A cooler/wetter future climate simulation
• CanESM2 – An average future climate simulation
• MIROC5 – The model simulation that is most unlike the first three for the best coverage of different possibilities.
Each of the climate models responds to variations in GHG emission levels, where greater GHG emissions result in more extreme weather phenomenon. Under a “medium” GHG emission scenario, projections across all future climate scenarios predict that annual area burned in Stanislaus County could range from 1,538 to 2,599 acres for the mid-century projections between the years 2035 and 2064. Under a “high” GHG emission scenario, projections across all future climate scenarios predict that annual area burned in Stanislaus County could range from 1,426 to 2,070 acres for the mid-century projections between the years 2035 to 2064 (see Figure 4-52).
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Figure 4-51 Modeled Projections of Annual Area Burned for Stanislaus County: 2020 to 2099 under Medium Emissions (RCP 4.5) Scenario and High-Emissions Scenario (RCP
8.5)
Source: Cal-Adapt 2021
The modeled historical (1961 to 1990) and mid-century projections (2035 to 2064) for estimated decadal fire probability for a medium GHG emissions scenario (RCP 4.5) with a central population growth scenario shows a range between 0.2 to 0.2 for estimated probability. In comparison, the modeled historical (1961 to 1990) and mid-century projections (2035 to 2064) for estimated decadal fire probability for a high GHG emissions scenario (RCP 8.5) with a central population growth scenario was slightly higher with a range 1021
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between 0.2 to 0.3 for estimated probability. These two GHG emissions scenarios are shown in Figure 4-52.
Figure 4-52 Estimated Decadal Fire Probability for Stanislaus County from 1960 to 2099 under Medium Emissions (RCP 4.5) Scenario and High-Emissions Scenario (RCP 8.5) Source: Cal-Adapt 2021
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Vulnerability Assessment
Stanislaus County vulnerability to wildfires varies, with some areas of the Planning Area along the far western and eastern portions being at greater risk than the central and more urbanized portion of the County. Generally, this hazard is a medium concern given the increasing frequency and severity of wildfires in California. High fuel loads in some areas of the Planning Area along with geographical and topographical features near the Diablo Range create the potential for both natural and human-caused fires that can result in loss of life and property. These factors, combined with natural weather conditions common to the area, including periods of drought, low relative humidity, and periodic winds, can result in frequent and sometimes catastrophic fires. Even the relatively flat central parts of the County are not immune to fire; hot and sometimes windy weather combined with dry vegetation and a denser population can result in an increase in the number of ignitions.
Figure 4-53 through Figure 4-56 below are the result of a nationwide risk study referred to as Wildfire Risk to Communities from the United States Forest Service that was designed to help communities understand, explore and reduce wildfire risk (USFS 2021). These figures provide a perspective of wildfire risk and vulnerability compared to other California Counties. Populated areas in Stanislaus County have, on average, greater risk to homes than 7% of counties in California. Populated areas in Stanislaus County have, on average, greater wildfire likelihood than 18% of counties in California.
Figure 4-53 Stanislaus County Wildfire Likelihood
Source: USFS 2021
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Figure 4-54 Stanislaus County Wildfire Likelihood Compared to California Counties Source: USFS 2021
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Figure 4-55 Stanislaus County Wildfire Risk to Homes
Source: USFS 2021
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Figure 4-56 Stanislaus County Wildfire Risk to Homes Compared to California Counties Source: USFS 2021
General Property
The potential impacts of wildfire on property include crop loss, injury and death of livestock and pets, and damage to infrastructure, homes and other buildings located throughout the wildfire risk area.
A wildfire threat assessment was performed for Stanislaus County using the following GIS methodology.
Assessor’s parcels are converted to centroid points. This data was then overlaid on the Fire Threat Layer.
For the purposes of this analysis, the wildfire hazard zone that intersected the centroid points was assigned as the hazard zone for the entire parcel. It was assumed that every parcel with an improved value greater than zero was developed in some way, thus only improved parcels and their values were analyzed.
An analysis of the value of those parcels – the improvement value plus estimated value of building contents – quantifies the potential losses from wildfires by severity zone. The results show that $3.73 billion worth of property and approximately 8,596 structures are exposed to fire risk countywide. The majority of these buildings are in high to moderate hazard areas. The unincorporated areas and the City of Newman make up the majority of this risk. Residential and agricultural properties constitute the majority of the number of parcels and the projected losses. The total values shown in these tables include both structure value and contents and can be used as an estimate of potential losses since wildfires typically result in a total loss. 1026
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Table 4-90 Wildfire Hazard Exposure –Property Summary by Jurisdiction and Fire Threat Zone Jurisdiction Building
Count
Extreme
Building
Count
Very High
Building
Count
High
Building
Count
Moderate
Total
Building
Count
Improved Value Estimated
Content Value
Total Value Population
Ceres 0 1 276 303 580 $158,646,509 $82,890,947 $241,537,456 18 Hughson 0 0 57 97 154 $26,104,098 $13,904,591 $40,008,689 - Modesto 0 0 59 171 230 $91,308,401 $67,612,796 $158,921,197 656 Newman 0 2 198 976 1,176 $328,297,798 $178,953,729 $507,251,527 95 Oakdale 0 1 257 364 622 $156,504,212 $99,657,587 $256,161,799 70 Patterson 0 0 5 114 120 $46,298,879 $33,552,414 $79,851,293 407 Riverbank 0 0 0 46 46 $12,166,220 $8,061,240 $20,286,882 134 Turlock 0 0 1 179 180 $73,109,917 $61,486,333 $135,201,707 390 Waterford 0 0 0 8 8 $2,064,374 $1,252,199 $3,316,573 25 Unincorporated 108 462 1,605 3,659 5,834 $1,373,680,176 $1,148,731,537 $2,522,411,713 2,095 Total 108 467 2,458 5,917 8,950 $2,268,180,584 $1,696,103,373 $3,964,948,836 3,890 Source: Cal FIRE, Stanislaus County Assessor, Wood GIS analysis 1027
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Figure 4-57 shows the composition of improved parcels that are exposed to fire threats within the unincorporated County, categorized by fire threat zone.
Figure 4-57 Unincorporated County Parcels in Fire Threat Classes Source: Cal FIRE, Stanislaus County Assessor, Wood GIS analysis People
Wildland fires result in a high risk for personal injury, loss of life to inhabitants of the fire area and firefighters, and losses of structures and personal property. Wildfires in or near the WUI frequently require emergency evacuation and sheltering, often for many days. As is shown in Table 4-91 below, approximately 3,891 people in Stanislaus County reside in FHSZs. This figure was derived by taking the total number of residential structures identified in the FHSZs and multiplying them by the average household size in the County based on 2019 U.S. Census Bureau estimates.
Table 4-91 Population at Risk to Fire Threat
Jurisdiction Population
Ceres 18
Hughson -
Modesto 656
Newman 95
Oakdale 70
Patterson 407
Riverbank 134
Turlock 390
Waterford 25
Unincorporated 2,095
Total 3,891
Source: Stanislaus County, HIFLD, Cal FIRE, FRAP, U.S. Census Bureau, Wood GIS Analysis Other indirect impacts from wildfires on people are related to dense smoke from fires within the region.
Wildfires in the past three years have decreased the air quality throughout Stanislaus County, and many of the wildfires located over 150 miles from the County have resulted in poor air quality in the Central Valley (e.g. Dixie Fire in 2021 resulted in poor air quality across portions of Northern California). Dense smoke poses a risk to both people with compromised health as well as those considered healthy. A study from the 0%
18%
49%
33% Improved Parcel Count Extreme
Improved Parcel Count Very High
Improved Parcel Count High
Improved Parcel Count Moderate
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University of California San Diego found that wildfire smoke is more harmful to respiratory health in humans than pollution from cars (NPR 2021). Studies have also shown an increase in ambulance calls, hospital visits and an increase of people experiencing respiratory or cardiac emergencies (NPR 2020).
Critical Facilities and Infrastructure
Critical facilities are those community components that are most needed to withstand the impacts of disaster, as previously described in the Assets section. Wildfire impacts to critical facilities can include structural damage or destruction, risk to persons located within facilities, disruption of transportation, shipping, and evacuation operations, and interruption of facility operations and critical functions.
Critical facilities and infrastructure also create an increased risk for the occurrence of wildfires. Overhead electric transmission lines have been known to spark wildfires. According to data from the California Public Utilities Commission, the State’s three largest utility companies collectively reported 2,009 ignitions statewide between 2014-2017. Most of these instances were small, less than one acre in size, however these fires can grow rapidly under the right fire conditions. One such example is California’s deadliest wildfire, the 2018 Camp Fire in Northern California. Identifying critical facilities and infrastructure and mitigating their potential risks is important both for maintaining the County’s resilience and for reducing the potential impacts of wildfire. The locations of critical facilities identified by HIFLD throughout the County are summarized by their exposure to the various wildfire threat levels in Table 4-92 through Table 4-96 below.
Table 4-92 Critical Facilities Within the Low Wildfire Threat by Jurisdiction and FEMA Lifeline Jurisdiction
CommunicationsEnergyFood, Water, ShelterHazardous MaterialHealth and MedicalSafety and SecurityTransportationTotal Ceres 1 - - - 1 1 3 6
Hughson - - - - - - - -
Modesto 2 - - - 2 1 1 6
Newman - - - 1 - - - 1
Oakdale - - - - 1 1 - 2
Patterson - - - - - 1 - 1
Riverbank - - - - - - 1 1
Turlock - - - - - - 1 1
Waterford - - - - - - - -
Unincorporated 19 17 1 3 - 8 74 122
Other Counties - - - - - - - -
Total 22 17 1 4 4 12 80 140
Source: Stanislaus County, HIFLD, Cal FIRE, FRAP, Wood GIS Analysis Table 4-93 Critical Facilities Within the Moderate Wildfire Threat by Jurisdiction and FEMA Lifeline
Jurisdiction
CommunicationsEnergyFood, Water, ShelterHazardous MaterialHealth and MedicalSafety and SecurityTransportationTotal Ceres - - - - - - - -
Hughton - - - - - - - -
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Jurisdiction
CommunicationsEnergyFood, Water, ShelterHazardous MaterialHealth and MedicalSafety and SecurityTransportationTotal Modesto 1 - - - 1 - - 2
Newman - - - - 1 1 - 2
Oakdale - - - - - - - -
Patterson 1 - - - - - - 1
Riverbank - - - - - - - -
Turlock - - - - 1 - - 1
Waterford - - - - - - - -
Unincorporated 13 2 - - - 3 19 37
Other Counties - - - - - - - -
Total 15 2 - - 3 4 19 43
Source: Stanislaus County, HIFLD, Cal FIRE, FRAP, Wood GIS Analysis Table 4-94 Critical Facilities Within the High Wildfire Threat by Jurisdiction and FEMA Lifeline Jurisdiction
CommunicationsEnergyFood, Water, ShelterHazardous MaterialHealth and MedicalSafety and SecurityTransportationTotal Ceres - - - - - - - -
Hughson - - - - - - - -
Modesto - - - - - - - -
Newman - - - - - - - -
Oakdale - - - - - - - -
Patterson - - - - - - - -
Riverbank - - - - - - - -
Turlock - - - - - - - -
Waterford - - - - - - - -
Unincorporated 17 5 1 - - 1 26 50
Other Counties - - - - - - - -
Total 17 5 1 - - 1 26 50
Source: Stanislaus County, HIFLD, Cal FIRE, FRAP, Wood GIS Analysis Table 4-95 Stanislaus County Critical Facilities Within the Very High Wildfire Threat by Jurisdiction and FEMA Lifeline
Jurisdiction
CommunicationsEnergyFood, Water, ShelterHazardous MaterialHealth and MedicalSafety and SecurityTransportationTotal Ceres - - - - - - - -
Hughton - - - - - - - -
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Jurisdiction
CommunicationsEnergyFood, Water, ShelterHazardous MaterialHealth and MedicalSafety and SecurityTransportationTotal Modesto - - - - - - - -
Newman - - - - - - - -
Oakdale - - - - - - - -
Patterson - 1 - - - - - 1
Riverbank - - - - - - - -
Turlock - - - - - - - -
Waterford - - - - - - - -
Unincorporated 4 4 1 1 - - 16 26
Other Counties - - - - - - - -
Total 4 5 1 1 - - 16 27
Source: Stanislaus County, HIFLD, Cal FIRE, FRAP, Wood GIS Analysis Table 4-96 Stanislaus County Critical Facilities Within the Extreme Wildfire Threat by Jurisdiction and FEMA Lifeline
Jurisdiction
CommunicationsEnergyFood, Water, ShelterHazardous MaterialHealth and MedicalSafety and SecurityTransportationTotal Ceres - - - - - - - -
Hughson - - - - - - - -
Modesto - - - - - - - -
Newman - - - - - - - -
Oakdale - - - - - - - -
Patterson - - - - - - - -
Riverbank - - - - - - - -
Turlock - - - - - - - -
Waterford - - - - - - - -
Unincorporated 1 - 1 - - 1 - 3
Other Counties - - - - - - - -
Total 1 - 1 - - 1 - 3
Source: Stanislaus County, HIFLD, Cal FIRE, FRAP, Wood GIS Analysis According to the analysis conducted, there are 123 critical facilities exposed to at least a moderate wildfire threat area. The highest rates of exposure to wildfire threat areas are facilities in the Communication and Transportation Lifeline categories, both of which are crucial for response and evacuations in the event of a significant fire.
Economy
The economic impacts of wildfire include loss of property, direct agricultural sector job loss, secondary economic losses to businesses in or near wildland resources like parks and national forests, and loss of public access to recreational resources. Fire suppression may also require increased cost to local and state government for water acquisition and delivery, especially during periods of drought when water resources are scarce. Effects on agriculture can be significant, which makes up a large portion of Stanislaus County’s 1031
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economy. In addition to the obvious impacts on crops and animals, wildland fire can have damaging effects on soil and water that will impact agriculture for an extended period of time.
Historic, Cultural, and Natural Resources
The County has 26 sites according to California Office of Historic Preservation (refer to Subsection 4.2.1).
Since these structures are sensitive in nature and may not have been built according to the latest building codes due to their age, it is expected that they might be at risk of wildfires (e.g., because of their potential inability to withstand significant heat). Most of these structures are located in the Cities of Modesto and Turlock, and the community of LaGrange, which are at lower risk to wildfire than unincorporated areas of the County. However, parks and open spaces, particularly in the foothills in the eastern edge of the County, could also be at risk of a wildfire.
Future Development
A fire threat GIS analysis within SOI boundaries is summarized in the table below. The methodology resembles what was used for the General Property subsection above. These parcels are also included in Table 4-90, and they fall under “Unincorporated” in terms of their jurisdiction. Parcels shown below in Table 4-97 are those that fall within each jurisdiction’s SOI and are exposed to potential flood hazard events.
Table 4-97 Sphere of Influence Fire Threat Analysis
Jurisdiction Building
Count
High
Building
Count
Moderate
Total
Building
Count
Improved
Value
Estimated
Content
Value
Total Value Population
Ceres 1 15 16 $6,643,798 $7,544,435 $14,188,233 26
Modesto 1 14 15 $9,131,525 $11,421,828 $20,553,353 26
Newman - 13 13 $1,645,529 $1,219,848 $2,865,377 20
Oakdale - 28 28 $4,986,202 $4,381,180 $9,367,382 12
Patterson - 11 11 $1,597,840 $1,521,806 $3,119,646 4
Riverbank - 6 6 $931,010 $859,100 $1,790,110 7
Turlock 1 6 7 $1,018,903 $591,124 $1,610,027 17
Waterford - 1 1 $316,696 $316,696 $633,392 -
Total 3 94 97 $26,271,503 $27,856,015 $54,127,518 112
Source: Stanislaus County, HIFLD, Cal FIRE, FRAP, Wood GIS Analysis Any population increases in the Planning Area will continue to make wildfire vulnerability a growing issue, especially as future development expands into higher fire risk areas. These risks can however be managed with strong land use regulations and building code requirements, and with policies established in the Safety Element of the 2030 General Plan. For example, policies requiring fire-resistant vegetation, clustered development, and vegetation clear zones in areas with high and extreme fire hazard.
Risk Summary
• The overall significance of wildfire in Stanislaus County is Medium. These events are recurring in nature and can cause significant damage, loss of life, and disruption to critical infrastructure. • The County experiences an average of one wildfire every 1.7 years and an average of 30,000 acres burned per year. As impacts of climate change such as increased temperatures and prolonged drought conditions continue in coming years, this frequency and intensity may increase. • Powerlines and vehicle or equipment use present a significant source of ignitions. • Effects on people – Past wildfires in the County have not resulted in a large number of fatalities; however, significant evacuations and sheltering have been required in past events. • Effects on property – Wildfires can destroy homes, businesses, and critical infrastructure. $3.73 billion worth of property in the County is located in a Fire Threat Zone. • Effects on critical facilities and infrastructure – Wildfires can disrupt access to, or even destroy critical facilities and infrastructure; 43 critical facilities are in the Moderate Fire Threat Zone, 50 critical facilities are in the High Fire Threat Zone, 27 critical facilities are in the Very High Fire Threat Zone, and three critical facilities are in the Extreme Fire Threat Zone. • Effects on economy – Wildfires impacts can include loss of property, direct agricultural sector job loss, secondary economic losses to businesses, and loss of public access to recreational resources. 1032
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• Effects on Historic, Cultural, and Natural Resources – Wildfire can significantly impact water and air quality, even at great distances from the area burning. Damage to agriculture, natural resource areas, and habitats are very likely during a wildfire.
• Related Hazards – Drought, Agricultural Pest Infestation and Disease, Landslide and Debris Flow.
Table 4-98 Hazard Summary – Wildfire
Jurisdiction Geographic
Area
Probability of
Future
Occurrence
Magnitude/
Severity
Overall
Significance
Priority
Hazard?
Stanislaus County Significant Occasional Negligible Medium Yes City of Ceres Limited Occasional Negligible Low No
City of Hughson Limited Occasional Negligible Low No
City of Modesto Limited Occasional Negligible Low No
City of Newman Limited Occasional Negligible Medium No
City of Oakdale Significant Likely Negligible Medium Yes City of Patterson Significant Likely Negligible Medium No City of Riverbank Limited Occasional Negligible Low No
City of Turlock Limited Occasional Negligible Low No
City of Waterford Limited Occasional Negligible Low No
County Office of Education Limited Occasional Negligible Low No 1033
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5 MITIGATION STRATEGY
Requirement §201.6(c)(3):
[The plan shall include the following:] A mitigation strategy that provides the jurisdiction’s blueprint for reducing the potential losses identified in the risk assessment, based on existing authorities, policies, programs, and resources, and its ability to expand on and improve these existing tools.
This section describes the mitigation strategy process and mitigation action plan for the Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan. It describes how the County and participating jurisdictions met the requirements for the following from the 10-step planning process:
• Planning Step 6: Set Goals
• Planning Step 7: Review Possible Activities
• Planning Step 8: Draft an Action Plan
The mitigation strategy reflects the results of the collaborative work of the HMPC. Subsection 5.3 Mitigation Action Plan is based on the updated planning process, risk assessment, capability assessment, consequence analysis, goal setting, and the identification of mitigation actions. Taking all of these into consideration, the HMPC developed the following overall mitigation strategy, which build upon the 2017 LHMP strategy:
• Communicate the hazard information collected and analyzed through this planning process as well as HMPC success stories so that the community better understands what can happen where and what they themselves can do to be better prepared.
• Implement the action plan recommendations of this plan to reduce the County’s vulnerability to hazards.
• Use existing rules, regulations, policies, and procedures already in existence. Given the flood hazard in the planning area, an emphasis should be placed on continued compliance with the NFIP. • Lessen the impact of disasters and the speed of the response and recovery process. • Build awareness to help the community become more sustainable and reliant to disasters. • Monitor multi-objective management opportunities so that funding opportunities may be shared and packaged, and broader constituent support may be garnered.
5.1 Mitigation Goals and Objectives
§201.6(c)(3)(i)
[The hazard mitigation strategy shall include a] description of mitigation goals to reduce or avoid long‐ term vulnerabilities to the identified hazards.
Up to this point in the planning process, the HMPC has organized resources, assessed hazards and risks, and documented mitigation capabilities. The resulting goals, objectives, and mitigation actions were developed based on these tasks. The HMPC held a series of meetings and exercises designed to achieve a collaborative, updated mitigation strategy as described further throughout this section.
Over a series of meetings during the 2021 – 2022 update process, the HMPC reviewed the results of the hazard identification, vulnerability assessment, and capability assessment update. This analysis of the risk assessment identified areas where improvements could be made and provided the framework for the HMPC to update planning goals and objectives and the ultimate mitigation strategy for the Stanislaus County planning area.
Mitigation goals are defined as general guidelines that explain what the County wants to achieve in terms of hazard and loss prevention. Goals are typically long-range statements representing community-wide visions. The HMPC reviewed the goals from the 2017 LHMP which focused on minimizing future loss of 1035
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life, reducing property damage, avoiding long-term vulnerabilities to the identified hazards, and increased planning and mitigation efforts for dam and flood along with increased preparedness in participating in ShakeOut for earthquakes. The goals were developed to be compatible with the goals of the community as expressed in the Safety Element of the General Plan, and the 2021 EOP. The County’s Mitigation Strategy is guided by the vision of a safe and resilient County. Our mission is to integrate existing laws and programs into a mitigation strategy that will serve the citizens by reducing and preventing injury and damage from natural hazards.
Stanislaus County routinely performs activities such as issuing building permits, approving development plans, and repairing roads. The County is conscious that these activities should reflect our vision and goals by using the most current building code, restricting development in hazard-prone areas, or making infrastructure decisions based on our risk assessment findings. As a result, goals were defined for the purpose of this mitigation plan as broad-based public policy statements that:
• Represent basic desires of the community;
• Encompass all aspects of community, public and private; • Are nonspecific, in that they refer to the quality (not the quantity) of the outcome; • Are future-oriented, in that they are achievable in the future; and • Are time-independent, in that they are not scheduled events.
Goals are stated without regard to implementation. Implementation cost, schedule, and means are not considered. Goals are defined before considering how to accomplish them so that they are not dependent on the means of achievement. Goal statements form the basis for objectives and actions that will be used as means to achieve the goals. Objectives define strategies to attain the goals and are more specific and measurable.
During the 2021 – 2022 plan update process, HMPC members reviewed the existing goals and objectives from the 2017 LHMP Hazard Mitigation Plan. Through a brainstorming process at the third HMPC meeting, the HMPC consolidated the mitigation goals designed in the 2017 LHMP, which were previously categorized by specific hazards, and then came to a consensus on five main goals that apply to all hazards.
The mitigation objectives were also categorized by specific hazards in the 2017 LHMP. The HMPC decided to keep that format but update them to be more comprehensive, inclusive, and specific. Goals and objectives are listed below, but are not prioritized:
5.1.1 Mitigation Goals:
• Goal 1: Minimize the loss of life and reduce property damage as a result of natural, human-health, and human-caused hazards to support the health and safety of the whole community. • Goal 2: Reduce economic impacts and promote a sustainable economy. • Goal 3: Improve community resilience to disasters through increased outreach and awareness and better resources.
• Goal 4: Protect climate and socially vulnerable communities in the County, including individuals with access and functional needs and those that may suffer from economic, health, and environmental burdens.
• Goal 5: Build resilient infrastructure and communities that withstand climate-related impacts.
5.1.2 Mitigation Objectives by Hazard
The County’s corresponding objectives are listed below and organized by hazard. The objectives were revised using the risk assessment and consequence analysis. The mitigation strategy objectives have been organized by hazard in the past three HMPs.
Agricultural Pests and Disease
• Objective ADP01: The County shall continue to administer, enforce and enhance federal, state and local-level pest management and detection programs to prevent, detect, and respond to agricultural pests and disease when they occur, and prevent the spread of pests and disease that have become established.
• Objective ADP02: Enable the public to prepare for, respond to, and recover from disasters by improving hazard information.
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• Objective ADP03: Integrate mitigation plan and related mitigation strategy with other local government plans and programs.
Aquatic Invasive Species (AIS)
• Objective AIS01: The County shall continue to administer and enforce federal, state and local-level invasive species programs to prevent, detect, and respond to species introductions when they occur and prevent the spread of species that have become established. • Objective AIS02: Raise the public’s awareness of AIS, which helps prevent the unintentional introduction of AIS.
• Objective AIS03: Integrate mitigation plan and related mitigation strategy with other local government plans and programs.
Cyber Attack
• Objective CA01: The County shall continue to administer, enforce, and enhance County IT Security Policy to monitor, prevent, detect, and respond to cyber-attack hazard. • Objective CA02: Promote necessary education to enable County staff to prepare for, respond to, and recover from potential cyber-attack hazard.
• Objective CA03: Integrate mitigation plan and related mitigation strategy, as well as state-level cyber attack mitigation efforts, with other local government plans and programs.
Dam Incidents
• Objective DI01: Continue critical business operations. • Objective DI02: Train emergency responders.
• Objective DI03: Enable the public to prepare for, respond to, and recover from disasters by improving hazard information.
• Objective DI04: Integrate mitigation plan with other local government plans. • Objective DI05: Coordinate with partner agencies, specifically dam owners and operators to limit impacts to public, infrastructure and environment.
Drought
• Objective D01: Minimize the threat to property posed by the possibility of drought within the County by collaborating and partnering with water utilities, water, and irrigation districts, GSAs, and other relevant stakeholders.
• Objective D02: The County shall continue to enforce the Water Conservation Code to mitigate drought hazard’s impact.
• Objective D03: Promote the development of drought mitigation plan(s), groundwater sustainability plan(s), drought contingency plans, and other local and regional plans to prepare for and respond to drought hazard.
• Objective D04: Integrate mitigation plan and related mitigation strategy with other local government plans and programs.
Earthquake
• Objective E01: Encourage and comply with higher development standards in hazard-prone areas. • Objective E02: Limit urban development in hazard areas unless regulations, standards, or measures to mitigate the problems are included as part of the application. • Objective E03: All new public and private development shall be designed to increase safety. • Objective E04: The County shall continue to enforce State mandated Health and Safety Codes, which include but are not limited to the California Code of Regulations Title 24 and International Property and Maintenance Code. Specifically, for Seismically designed structures that meet or exceed the requirements stated in the California Building Code Volumes 1 and 2. • Objective E05: Continue critical business operations and minimize public service and utility disruptions related to climate hazards.
• Objective E06: Maximize training opportunities for emergency responders. 1037
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• Objective E07: Enable the public to prepare for, respond to, and recover from disasters by improving hazard information and increasing awareness.
• Objective E08: Support efforts to identify and rehabilitate structures that are not earthquake resistant. • Objective E09: Integrate mitigation plan with other local government plans.
Extreme Temperatures: Freeze and Extreme Heat
• Objective ET01: Minimize the threat to County’s property posed by extreme heat hazard and prepare for and respond to potential power outage/shutoff by collaborating and partnering with utility companies and revisiting extreme heat contingency plans.
• Objective ET02: Enable the public to prepare for, respond to, and recover from disasters by improving hazard information.
• Objective ET03: Integrate mitigation plan and related mitigation strategy with other local government plans and programs.
Flood
• Objective FL01: Provide ordinances to ensure that flood insurance can be made available to qualified property owners through state and federal programs.
• Objective FL02: Support programs and activities that increase CRS premium discounts through NFIP. • Objective FL03: Development should not be allowed in areas that are within the designated floodway. • Objective FL04: New developments shall be designed to increase safety. • Objective FL05: Discourage development in areas susceptible to floods. • Objective FL06: Continue critical business operations. • Objective FL07: Integrate mitigation plan with other local government plans. • Objective FL08: Train emergency responders.
• Objective FL09: Coordinate with partner agencies to limit impacts to public, infrastructure and environment.
• Objective FL10: Take actions in floodways to reduce or remove impediments to safe passage of high flows and improve reservoir management flexibility.
Landslide
• Objective LS01: Development west of Highway 5 in areas susceptible to landslides shall be permitted only when a geological soils report has been completed with (a) documented evidence that no such potential exists on the site, or (b) identifying the extent of the problem and the mitigation measures necessary to correct the identified problem.
• Objective LS02: Development west of Highway 5 in areas susceptible to landslides shall be permitted only when a geological soils report has been completed with (a) documented evidence that no such potential exists on the site, or (b) identifying the extent of the problem and the mitigation measures necessary to correct the identified problem.
• Objective LS03: All new development, including near river bluffs shall be designed to increase safety and reduce health hazards.
• Objective LS04: Discourage development on lands that are subject to landslides. • Objective LS05: Implement engineering benchmarks to monitor landslide susceptibility to prevent impacts to roadways.
• Objective LS06: Manage landslide hazard areas by pre-staging road-clearing equipment. • Objective LS07: Continue critical business operations. • Objective LS08: Train emergency responders.
• Objective LS09: Integrate mitigation plan with other local government plans.
Public Health Hazards
• Objective PH01: Lessen the threat to County’s population posed by public health hazards by collaborating and partnering with public health agencies and other relevant stakeholders. and revisiting drought contingency actions.
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• Objective PH02: Promote the development of pandemic plan(s) to prepare for and respond to public health hazards.
• Objective PH03: Develop public health and safety strategies to reduce risks on vulnerable populations. • Objective PH04: Integrate mitigation plan and related mitigation strategy with other local government plans and programs.
Severe Weather
• Objective SW01: Lessen severe weather hazards-related damages for all types of severe weather hazards that impact the County.
• Objective SW02: Support efforts to identify and rehabilitate structures that are not severe weather hazards (high wind, tornado, etc.) resistant.
• Objective SW03: Maximize training opportunities for emergency responders. • Objective SW04: Encourage and comply with higher development standards in hazard-prone areas. • Objective SW05: All new public and private development shall be designed to increase safety. • Objective SW06: Enable the public to prepare for, respond to, and recover from disasters by improving hazard information and increasing awareness.
• Objective SW07: Continue critical business operations and minimize public service and utility disruptions related to severe weather hazards.
• Objective SW08: Integrate mitigation plan and related mitigation strategy with other local government plans and programs.
Wildfire
• Objective WF01: All new development shall be designed to increase protection from wildfire. • Objective WF02: Adequate fire protection shall be provided. • Objective WF03: Roads shall be maintained for the safety of travelers for wildfire. • Objective WF04: Future growth shall not exceed the capacity to provide services such as water and public safety.
• Objective WF05: The County will continue to enforce the State Mandated Health and Safety Code, the Objective WF06: Public Resources Code and the California Code of Regulations, Title 24. • Objective WF07: The County to adopt an ordinance that meets or exceeds the regulations in 14 CCR 1270 et seq to be used in lieu of the minimum State Standards in the State responsibility Areas. • Objective WF08: The County shall continue to support the training of emergency responders. • Objective WF09: Integrate mitigation plan with other local government plans. • Objective WF10: Continue critical business operations.
5.2 Identification and Analysis of Mitigation Actions
§201.6(c)(3)(ii):
[The hazard mitigation strategy shall include a] section that identifies and analyzes a comprehensive range of specific mitigation actions and projects being considered to reduce the effects of each hazard, with particular emphasis on new and existing buildings and infrastructure. All plans approved by FEMA after October 1, 2008, must also address the jurisdiction’s participation in the NFIP, and continued compliance with NFIP requirements, as appropriate.
In order to identify and select mitigation measures to support the mitigation goals, each hazard identified in Section 4: Hazard Identification and Risk Assessment and Consequence Analysis was evaluated. The HMPC analyzed a comprehensive set of viable mitigation alternatives for both new and existing buildings and infrastructure that would support identified goals and objectives and reduce or eliminate risks to persons or property or to lessen the actual or potential effects or consequences of a disaster. Each HMPC member was provided with the following list of categories of mitigation measures, which originate from the NFIP CRS:
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• Prevention: Administrative or regulatory actions or processes that influence the way land and buildings are developed and built.
• Property protection: Actions that involve the modification of existing buildings or structures to protect them from a hazard or remove them from the hazard area. • Structural: Actions that involve the construction of structures to reduce the impact of a hazard. • Natural resource protection: Actions that, in addition to minimizing hazard losses, also preserve or restore the functions of natural systems.
• Emergency services: Actions that protect people and property during and immediately after a disaster or hazard event.
• Public information/education and awareness: Actions to inform and educate citizens, elected officials, and property owners about the hazards and potential ways to mitigate them.
At the HMPC Meeting #3, the HMPC was provided with a matrix showing examples of potential mitigation action alternatives for each of the above categories, for each of the identified hazards. The HMPC was also provided a handout that explains the categories and provided further examples. Another reference document titled “Mitigation Ideas” developed by FEMA in 2013 and FEMA’s 2020 Mitigation Action Portfolio were distributed to the HMPC via emails and an online link. These documents list the common alternatives for mitigation by hazard and actions funded by FEMA. The HMPC was also instructed to consider both future and existing buildings in considering possible mitigation actions. This reference provides four categories of mitigation actions that were discussed at the HMPC meeting in addition to the NFIP/CRS categories. These include:
• Plans and Regulations
• Structure and Infrastructure Projects
• Education and Awareness
• Natural systems protection
Other alternatives discussed in the webinar include the four ‘A’s’ of mitigation:
• Alter the physical nature of the hazard
Such as wildfire defensible space and fuels treatments, snow fences etc. • Avert the hazard away from people, buildings, and infrastructure Can include engineered solutions, drainage, and channel improvements, floodproofing, fuel breaks
• Adapt to the hazard
Through land use planning, building codes and design standards, warning systems etc. • Avoid the hazard
Natural systems protection, open space, acquisition, or relocation of properties out of hazardous areas
As part of the review of mitigation options, long-term climate change adaptation strategies were also discussed. HMPC members were encouraged to incorporate climate change adaptation measures into the mitigation strategy of their respective jurisdictions utilizing resources and guidance available on the CalAdapt website and California Adaptation Planning Guide.
To facilitate the brainstorming process, the HMPC referred to a matrix of typical mitigation alternatives organized by CRS category for the hazards identified in the plan, in addition to a handout that explains the categories and provided examples. These materials are included in Appendix B. HMPC members were encouraged to develop mitigation alternatives that would protect future, as well as existing, development from hazards per the DMA 2000 regulations. A facilitated discussion then took place to examine the existing actions in the 2017 LHMP and analyze the other possible mitigation alternatives. With an understanding of the alternatives, a brainstorming session was conducted to generate a list of preferred mitigation actions.
The result was new and updated project ideas with the intent of meeting the identified goals and mitigating identified hazards. These new and updated project actions were expanded on during numerous follow-up meetings with County OES staff and participating jurisdictions to focus on the refinement and prioritization 1040
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of new mitigation activities. Once new mitigation actions were defined, the HMPC selected and prioritized the mitigation actions by ranking them using an electronic survey form that asked the participants to rank actions as either low, medium, or high-priority projects; additional information on this process is described below. Wood also discussed remaining information or mitigation gaps that needed to be addressed during the final follow-up meetings. These meetings were more focused stakeholder group sessions intended to wrap up mitigation gaps, discuss opportunities for plan integration, and review the plan implementation and maintenance procedures.
5.2.1 Prioritization Process
Once the mitigation actions were identified, the HMPC was provided with several decision-making tools, including FEMA’s recommended prioritization criteria, STAPLEE, to assist in deciding why one recommended action might be more important, more effective, or more likely to be implemented than another. STAPLEE stands for the following:
• Social: Does the measure treat people fairly? (e.g., different groups, different generations) Does it consider social equity, disadvantaged communities, or vulnerable populations? • Technical: Will it work? (Is the action technically feasible? Does it solve the problem?) • Administrative: Is there capacity to implement and manage the project? (adequate staffing, funding, and other capabilities to implement the project?)
• Political: Who are the stakeholders? Did they get to participate? Will there be adequate political and public support for the project?
• Legal: Does the jurisdiction have the legal authority to implement the action? Is it legal? Are there liability implications?
• Economic: Is the action cost-beneficial? Is there funding available? Will the action contribute to the local economy?
• Environmental: Does the action comply with environmental regulations? Will there be negative environmental consequences from the action?
In accordance with the Disaster Mitigation Act requirements, an emphasis was placed on the importance of a benefit-cost analysis in determining action priority. Other criteria used to assist in evaluating the benefitcost of a mitigation action included:
• Does the action address hazards or areas with the highest risk? • Does the action protect lives?
• Does the action protect infrastructure, community assets or critical facilities? • Does the action meet multiple objectives (Multiple Objective Management)? • What will the action cost?
• What is the timing of available funding?
The mitigation categories, multi-hazard actions, and criteria are included in Appendix D.
At the HMPC Meeting #3: mitigation strategy meeting, the HMPC reviewed and discussed the STAPLEE considerations to determine which of the identified actions were most likely to be implemented and effective.
Prioritization of previous mitigation actions identified in the 2017 LHMP that were carried forward in the updated plan. New actions identified in 2021 also were prioritized based on the group discussion. With the STAPLEE criteria in mind, HMPC participants were completed an online survey to select and rank the existing and new mitigation actions. The team was asked to prioritize projects with the above criteria in mind, essentially voting on the projects. The projects with the most “high” points or votes became the higher priority projects. This process provided both consensus and priority for the recommendations.
The process of identification and analysis of mitigation alternatives allowed the HMPC to come to consensus and to collectively prioritize recommended mitigation actions. During the voting process, emphasis was placed on the importance of a benefit-cost review in determining project priority; however, this was not a quantitative analysis.
Cost-Benefit Review
A cost-benefit review was applied in order to prioritize the mitigation recommendations for implementation.
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the recommendation, when taking into account monetary and non-monetary costs and benefits associated with each action. The cost-benefit table for each hazard provides an analysis of the benefit, cost, and a relative priority rank (High, Medium, and Low) for each mitigation activity. The guidelines are listed below. • High – Benefits are perceived to exceed costs without further study or evaluation. • Medium – Benefits are perceived to exceed costs but may require further study or evaluation prior to implementation.
• Low – Benefits and cost evaluations requires additional evaluation prior to implementation.
Funding projects that will help to mitigate imminent hazards are cost-effective and assist in efforts to help communities recover from disasters. Most of the projects are already funded through general fund, application fees or state/federal funds. The majority of the projects are ongoing to ensure mitigation measures are implemented within the County. It is not anticipated that all future projects will be identified in 2021-2022 MJHMP. The County’s MJHMP will also help guide local government to prioritize, be flexible, and identify critical mitigation strategy needs that may arise from a disaster when there is no time to update the local plan.
Benefit-cost was considered in greater detail in the development of the Mitigation Action Plan. For example, parameters were established for assigning the subjective ratings (high, medium, low) to the benefits and costs of each mitigation action. Specifically, each action developed for this plan contains a description of the problem and proposed project, the entity with primary responsibility for implementation, any other alternatives considered, a cost estimate, expected project benefits, potential funding sources, and a schedule for implementation. Development of these project details for each action led to the determination of an overall high, medium, or low priority for each action.
Recognizing the limitations in prioritizing actions from multiple departments and the regulatory requirement to prioritize by benefit-cost to ensure cost-effectiveness, the HMPC decided to pursue mitigation action strategy development and implementation according to the nature and extent of damages, the level of protection and benefits each action provides, political support, project cost, available funding, and jurisdiction and department priority. This process guided the development of a prioritized action plan for Stanislaus County and the participating jurisdictions, as well as the Office of Education.
Cost-effectiveness will be considered in greater detail through a formal benefit-cost analysis when seeking FEMA mitigation grant eligibility and funding (e.g. HMGP, BRIC grant programs) for eligible actions associated with this plan. It is also important for the County to protect critical facilities and infrastructure; this is current implemented by the County’s Capital Projects Team through the CIP. Areas of repetitive loss are high priorities for mitigation funding as they can drain County coffers.
5.2.2 Continued Compliance with the National Flood Insurance Program (NFIP) The NFIP makes federally backed flood insurance available to homeowners, renters, and business owners in participating communities. For most participating communities, FEMA has prepared a detailed Flood Insurance Study (FIS). The study presents water surface elevations for floods of various magnitudes, including the 1% annual chance flood (or 100-year flood) and the 0.2% annual chance flood (or 500-year flood). Base flood elevations and the boundaries of the 100- and 500-year floodplains are shown on Flood Insurance Rate Maps (FIRM), which are the principal tools for identifying the extent and location of the riverine flood hazard. FIRMs are the most detailed and consistent data source available, and for many communities they represent the minimum area of oversight under their floodplain management program.
Participants in the NFIP must, at a minimum, regulate development in floodplain areas in accordance with NFIP criteria. Before issuing a permit to build in a floodplain, participating jurisdictions must ensure that three criteria are met:
• New buildings and those undergoing substantial improvements must, at a minimum, be elevated to protect against damage by the 100-year flood.
• New floodplain development must not aggravate existing flood problems or increase damage to other properties.
• New floodplain development must exercise a reasonable and prudent effort to reduce its adverse impacts on threatened salmonid species.
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Stanislaus County and all the nine jurisdictions participate in the NFIP. Under the NFIP, buildings that were built before the flood hazard was identified on the community’s FIRMs are generally referred to as “preFIRM” buildings. When the NFIP was created, the U.S. Congress recognized that insurance for pre-FIRM buildings would be prohibitively expensive if the premiums were not subsidized by the Federal Government.
Congress also recognized that most of these flood-prone buildings were built by individuals who did not have sufficient knowledge of the flood hazard to make informed decisions. The NFIP requires that full actuarial rates reflecting the complete flood risk be charged on all buildings constructed or substantially improved on or after the effective date of the initial FIRM for the community or after December 31, 1974, whichever is later. These buildings are generally referred to as “Post-FIRM” buildings.
Table 5-1 below shows the dates when Stanislaus County and the jurisdictions joined the NFIP.
Table 5-1 Stanislaus County and Its Jurisdictions’ NFIP Entry Date County/Jurisdiction NFIP Entry Date
Stanislaus County August 1, 1980
City of Ceres March 7, 1997
City of Hughson April 21, 2020
City of Modesto August 15, 1980
City of Newman September 29, 1978
City of Oakdale September 5, 1979
City of Patterson August 1, 1979
City of Riverbank February 3, 1997
City of Turlock May 14, 1981
City of Waterford July 16, 1979
Post-FIRM structures built in compliance with the floodplain regulations are mitigated to withstand floods up through the 100-year event. The insurance rate is different for the two types of structures, as pre-FIRM structures are at higher risk of flooding. The effective date for the current countywide FIRM is August 24, 2021. The County and participating jurisdictions are currently in good standing with the provisions of the NFIP. Compliance is monitored by FEMA regional staff. Maintaining compliance with the NFIP is an important component of flood mitigation and risk reduction. Furthermore, both City of Newman and City of Patterson currently participate in the CRS.
Given the flood hazard and risk in the planning area and recognizing the importance of the NFIP in mitigating flood losses, an emphasis is placed on continued compliance with the NFIP by Stanislaus County and all participating jurisdictions. As NFIP participants, these communities have and will continue to make every effort to remain in good standing with NFIP. This includes continuing to comply with the NFIP’s requirements for adopting official FEMA floodplain maps and maintaining, enforcing, and updating local floodplain regulations.
5.3 Mitigation Strategy Action Plan
§201.6(c)(3)(iii)
[The hazard mitigation strategy shall include an] action plan, describing how the action identified in paragraph (c)(3)(ii) of this section will be prioritized, implemented, and administered by the local jurisdiction. Prioritization shall include a special emphasis on the extent to which benefits are maximized according to a cost-benefit review of the proposed projects and their associated costs. §201.6(c)(3)(iv)
For multi‐jurisdictional plans, there must be identifiable action items specific to the jurisdiction requesting FEMA approval or credit of the plan.
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and cultural resources to future disaster losses. Over time the implementation of these projects will be tracked as a measure of demonstrated progress on meeting the plan’s goals.
5.3.1 Progress on Previous Mitigation Actions
A review of 2017 mitigation actions progress reports indicates that Stanislaus County has been successful in implementing actions identified in the 2017 LHMP Mitigation Strategy, thus, working diligently towards meeting the 2017 plan goals. The 2017 mitigation strategy contained 38 separate mitigation actions. Given that the 2017 LHMP is not a multi-jurisdictional, all the mitigation actions identified were for the County to implement. There was no jurisdiction-specific mitigation action.
As of March 2022, one of these actions have been completed and 37 actions are continuing. The table below summarizes progress implementing mitigation actions. The total continuing actions row summarizes the actions from 2017 that are either still in-progress, have annual implementation, or are continuing but not completed. The new actions in 2021 summarizes the number of actions that were identified during the 2021- 2022 plan update process.
Table 5-2 Mitigation Action Progress Summary for County Progress Category # Of Mitigation Actions
Completed 1
Deleted N/A
Continue In-Progress 36
Continue Not Started 1
Total Continuing Actions 37
New Actions in 2021 5
Grand Total 42
Table 5-3 indicates the details for each of the 2017 mitigation action items that have been completed or deleted.
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Table 5-3 Completed and Deleted Mitigation Actions
ID Corresponding Hazard(s) Mitigation Action Lead Agency Goals Priority Action Status Notes HMP.01 Earthquake
Ensure all Development and Building
Permit Applications in areas with geological
faults shall include measures to mitigate
the impacts based on the Seismic Design
Category associated with Soil
Classification, liquefaction, and seismic
activity, in accordance with California Code
of Regulations Title 24.
County
Department of
Planning and
Community
Development
1 High
Completed. This action was fully
implemented since the 2010 plan
but continues to be included in the
HMP to ensure building structural
safety.
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5.3.2 Updated Action Plan
The results of the project identification and prioritization exercise from the third HMPC meeting is summarized in Table 5-4. These projects detail specific actions for reducing future hazard-related losses within Stanislaus County. The projects are organized by jurisdictions and include notes about the department and partners necessary to implement the project. Table 5-4 provides more details on the mitigation actions, including the mitigation action description estimated cost, potential funding sources, timeline, indication of the goal(s) that the projects primarily align with and are marked with their relative level of priority high, medium, and low. The following table also provides status/implementation notes that describe progress made on the actions so far, using the following categories, and, where applicable, notes if there were changes in the priority level from the previous plan:
• Continue In-Progress: work has begun on the project and is ongoing. • Continue not Completed: Not completed: little or no work has been done on the project to date and the HMPC agreed to carry over the action into the updated plan. • New in 2022: The action is new to this plan update; little to no work has been completed.
Many of these mitigation actions are intended to reduce impacts to existing development. Those that protect future development from hazards, as required per the DMA 2000 regulations, are indicated by an asterisk ‘*’ in the action identification number. These actions include those that promote wise development and hazard avoidance, such as building code, mapping, and zoning improvements, and continued enforcement of floodplain development regulations.
Table 5-5 provides a summary of the individual mitigation actions by jurisdiction specific to the municipalities that participated in the 2021 plan update. Together with the County goals, objectives, and actions the tables provide an overview of all the mitigation actions proposed. More details can be found in the respective jurisdictional annexes.
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Table 5-4 Stanislaus County Mitigation Actions
ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus 1* Goal 1,
Objectives
EQ01,
EQ02, EQ03
Earthquake Proposed Residential
development may not be
approved at the maximum
density if it is in a geological
fault area or if it does not
meet the requirements of
Ordinance 1182(Building
Code adoption), Title 24 and
16, Stanislaus County Code
unless mitigation measures
are approved at application.
County
Department of
Planning and
Community
Development
$10,000 –
$100,000
General
Funds, State
Earthquake
Hazard
Mitigation
Funding
Safety and
Security
High Ongoing Continue InProgress.
2* Goal 1,
Objectives
EQ01,
EQ02, EQ03
Earthquake The County shall enforce
provisions of the AlquistPriolo Earthquake Fault
Zoning Act.
County
Department of
Planning and
Community
Development
$10,000 –
$100,000
General
Funds, State
Earthquake
Hazard
Mitigation
Funding
Safety and
Security
High Ongoing Continue InProgress.
3 Goal 1,
Objective
EQ07
Earthquake Conduct public outreach
about earthquake risk and
mitigation activities through
participation in and
publicizing The Great
California Shake Out.
Chief
Executive
Officer/Office
of Emergency
Services
$10,000 –
$100,000
General
Funds,
HMGP
Safety and
Security
High Ongoing Continue InProgress.
Outreach for the
Great Shake Out
program is
completed
annually. County
OES executed
outreach for this
program each
year since 2017.
4* Goals 1-5,
Objectives
EQ09,
LS08, DI04,
FL07, WF08
Multi-Hazard:
Earthquake,
Landslide,
Dam Incidents,
Flood, Wildfire
Continue to integrate
MJHMP priorities with
policies included in the EOP,
General Plan Safety
Element, and Capital
Improvement Plan and other
local plans.
Chief
Executive
Officer/Office
of Emergency
Services
$10,000 –
$100,000
General
Funds,
HMGP
Safety and
Security
High Ongoing Continue InProgress. The
County recently
updated the EOP
in 2021. The
EOP references
the 2017 LHMP.
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ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus Likewise, the
Safety Element
also incorporates
by reference the
2017 LHMP.
Continued
incorporation of
MJHMP into
other planning
mechanisms is
expected.
5 Goals 1-5,
Objectives
EQ05,
LS06, DI01,
FL06, FL07,
WF09
Multi-Hazard,
Earthquake,
Landslide,
Dam
Incidents,
Flood,
Wildfire
Develop, adopt, maintain,
and update a Continuity of
Operations Plan (COOP).
Provide disaster
management to assist and
support County departments
to maintain their critical
functions and emergency
responders.
Chief
Executive
Officer/Office
of Emergency
Services
$10,000 –
$100,000
General
Funds,
HMGP
Safety and
Security
High Ongoing Continue InProgress. This
action is updated
annually, or as
needed. The
County has six
workshops
scheduled for
2022 to maintain
the COOP.
6 Goal 1-5,
Objectives
EQ06,
LS07, DI02,
FL08, WF07
Multi-Hazard:
Earthquake,
Landslide,
Flood, Dam
Incidents,
Wildfire
Provide NIMS training to all
County employees who may
be called upon during an
emergency. NIMS was
developed so that
responders from different
jurisdictions and disciplines
can work together to provide
a unified approach to
incident management.
Chief
Executive
Officer/Office
of Emergency
Services
$10,000 –
$100,000
General
Funds,
HMGP
Safety and
Security
High Ongoing Continue InProgress. The
County OES
provides NIMS
training to all
County
employees. All
new employees
must complete
NIMS training.
7 Goals 1-5,
Objectives
CT01,
CT02,
Cyber Attack Establish a Cyber Security
Risk Management Program
to identify cyber security
risks, understand the
likelihood and impact, and
Chief
Executive
Officer/Office
of Emergency
Services
$10,000 –
$100,000
General
Funds,
HMGP
Safety and
Security
High Not
Started
New in 2022.
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2022-2027 Update Page 5-15
ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus CT03, and
CT04
put security controls in place
that mitigate the risk to a
level considered acceptable.
The risk management
program will also include
ongoing evaluation and
assessment of cyber
security risk and controls
throughout the life cycle of
the software programs in
place.
8* Goal 1,
Objective
EQ03
Earthquake New public roads and
bridges in areas subject to
significant seismic hazard
shall be designed to
minimize seismic risk.
County
Department of
Public Works
$100,000 –
$1,000,000
General
Funds, State
Earthquake
Hazard
Mitigation
Funding
Transportation Medium Ongoing Continue InProgress. All new roads and
bridges shall be
designed to
current standards
to withstand
seismic forces.
9* Goal 1,
Objective
EQ03
Earthquake Additional width shall be
required if right-of-way
widths greater than those
specified in the Circulation
Element are necessary to
provide added safety in
geologically unstable areas.
County
Department of
Public Works
$100,000 –
$1,000,000
General
Funds, State
Earthquake
Hazard
Mitigation
Funding
Transportation Low Ongoing Continue InProgress.
Additional width
shall be required
to provide added
safety in
geologically
unstable areas.
10 Goal 1,
Objectives
EQ04 and
EQ08
Earthquake Take advantage of programs
that would provide funds to
identify and rehabilitate
structures that do not
currently meet building
standard minimums for
earthquake resistance.
County
Department of
Planning and
Community
Development
$10,000 –
$100,000
General
Funds, State
Earthquake
Hazard
Mitigation
Funding
Safety and
Security; Food,
Water, Shelter;
Health and
Medical;
Communications
Low Ongoing Continue InProgress.
11* Goals 2 and
5;
Landslide All building permit
applications shall be
County
Department of
$10,000 –
$100,000
General
Funds,
Safety and
Security;
High Ongoing Continue InProgress.
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Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus Objectives
LS01, LS02,
LS03,
WF01,
WF04, and
WF06
reviewed to ensure
compliance with the
California Code of
Regulations Title 24 and
Subdivision Ordinance in
areas of unstable soils.
Planning and
Community
Development
Application
Fees
Transportation;
Health and
Medical;
Communications
Mitigation
Actions 10 and
31 from the 2017
LHMP were
combined.
12* Goal 2,
Objective
LS01
Landslide Development west of
Highway 5 located in
Seismic Design Category D
shall submit a geological
soils report unless the Chief
Building Official and
Planning Director are
satisfied that no need for the
report is present.
County
Department of
Planning and
Community
Development
$10,000 –
$100,000
General
Funds and
Application
Fees
Safety and
Security;
Transportation
High Ongoing Continue InProgress.
13* Goals 2 and
4 Objectives
LS03, FL01
and FL07
Multi-Hazard,
Landslide,
Flooding
The County shall utilize the
CEQA process to ensure
that development does not
occur that would be prone to
flooding or susceptible to
landslides. Most
discretionary projects
require review for
compliance with CEQA. As
part of this review, potential
impacts must be identified
and mitigated or a statement
of overriding concerns
added.
County
Department of
Planning and
Community
Development
<$10,000 General
Funds and
Application
Fees
Safety and
Security
High Ongoing Continue InProgress.
Mitigation
Actions 12 and
28 from the 2017
LHMP were
combined.
14* Goal 2,
Objective
LS03
Landslide The routes of new public
roads in areas subject to
landslides shall be designed
to minimize landslide risks.
County
Department of
Public Works
$10,000 –
$100,000
General
Funds,
Bonds, Tax
Measures
Transportation High Ongoing Continue InProgress. All new roads shall be
designed to
minimize
landslide risks.
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ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus 15* Goal 2,
Objective
LS04
Landslide Engineering benchmarks will
be utilized to survey slope
differences over time and
monitor for changes in
topography to prevent
roadway damage and traffic
disruptions.
County
Department of
Public Works
$10,000 –
$100,000
General
Funds,
Bonds, Tax
Measures
Transportation High Ongoing Continue InProgress.
Engineering
benchmarks will
be used to
monitor any
changes in
topography to
prevent roadway
damage.
16 Goal 2,
Objective
LS05
Landslide Manage landslide hazard
areas by staging roadclearing equipment in known
landslide prone areas for
faster stabilization.
County
Department of
Public Works
$10,000 –
$100,000
General
Funds
Transportation High Ongoing Continue InProgress. Roadclearing equipment will
continue to be
staged.
17* Goal 2,
Objective
LS03
Landslide Development proposals in
an area identified as having
unstable soils and subject to
landslides such as areas in
the foothills and river bluffs
shall include an engineered
design with emphasis on
soil, degree of slope
measures for mitigating
possible hazards.
County
Department of
Planning and
Community
Development
$10,000 –
$100,000
General
Funds,
Bonds, Tax
Measures
Safety and
Security
High Ongoing Continue InProgress.
18 Goals 1-4,
Objective
DI05
Dam
Incidents
Continue to partner with
dam operators to identify
projected flood path of travel
as if total loss of dam
occurs.
Chief
Executive
Officer/Office
of Emergency
Services, Army
Corps of
Engineers,
California
DSOD, PG&E,
MID, TID,
$10,000 –
$100,000
General
Funds,
HMGP
Safety and
Security; Food,
Water, Shelter
High Ongoing Continue InProgress. The
County works
with the TID
Flood Working
Group to identify
the projected
flood paths of
certain dams.
The County aims
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ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus
SSJID, OID,
Merced
Irrigation
District, Other
Dam Owners
and Operators
to work with this
group on an
annual basis.
19 Goal 3,
Objectives
DI02, DI04,
and DI05
Dam
Incidents
Participate in the Stanislaus
County /TID Flood Working
Group to develop and
approve plans specific to
public notification and
evacuation.
Chief
Executive
Officer/Office
of Emergency
Services, TID
<$10,000 General
Funds,
HMGP
Safety and
Security;
Communication
s
High Ongoing Continue InProgress. A siren
will be installed in
the community of
LaGrange for
notification and
evacuation
procedures.
Workshops will
be scheduled
once the siren
and related
evacuation
procedures are in
place for the
community.
20 Goals 3 and
4,
Objectives
DI05, FL09,
and FL10
Dam
Incidents,
Flood
Participate in the Mid San
Joaquin Regional Flood
Management Plan (RFMP)
Updates. The RFMP
identifies flood management
strategies and projects to
reduce flood risks and
advance ecosystem
restoration in the Mid San
Joaquin Region, which
includes Stanislaus County.
Stanislaus
County
Department of
Public Works,
Army Corps of
Engineers,
California
DSOD, PG&E,
MID, TID,
SSJID, OID,
Merced
Irrigation
District, Other
Dam Owners
and Operators
<$10,000 General
Funds,
HMGP
Safety and
Security
Medium Ongoing Continue InProgress. County
OES has been
working with the
Mid San Joaquin
Regional Flood
Management
Working Group.
Mitigation
Actions 20 and
30 from the 2017
LHMP were
combined.
1052
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2022-2027 Update Page 5-19
ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus 21 Goal 3,
Objective
DI05
Dam
Incidents
Identify structures within the
flood path of travel and note
impacted properties in data
base.
County
Department of
Planning and
Community
Development
<$10,000 General
Funds,
HMGP
Safety and
Security
High Ongoing Continue InProgress. As part
of the 2021-2022
MJHMP update
risk assessment,
critical facilities
were identified
that are within
dam inundation
areas.
22 Goal 3,
Objectives
DI04 and
DI05
Dam
Incidents
The County will continue to
participate in Emergency
Action Plan (EAP) training
and exercises. Lessons
learned will be reflected in
plans developed for dam
inundation.
Chief
Executive
Officer/Office
of Emergency
Services
<$10,000 General
Funds,
HMGP
Safety and
Security;
Communication
s
High Ongoing Continue InProgress. The
County staff
takes Cal OES
courses for EAP
planning and
training. The
County also
works with TID
related to dam
inundation. TID
owns and/or
operates several
of the dams in
the County.
23 Goal 3,
Objectives
DI-4 and
DI05
Dam
Incidents
Promote dam safety
awareness each year on
May 31 as part of the
National Dam Safety
Awareness Day campaign,
using FEMA templates and
background materials
coupled with information
from the risk assessment.
Chief
Executive
Officer/Office
of Emergency
Services
<$10,000 General
Funds
Safety and
Security
High Not
Started
New in 2022.
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Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan Mitigation Strategy
2022-2027 Update Page 5-20
ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus 24 Goals 2-5,
Objectives
DR01,
DR02,
DR03, and
DR04
Drought Develop a Public Awareness
Campaign to advertise and
promote on the
StanEmergency webpage to
encourage water
conservation during drought
conditions.
Office of
Emergency
Services
<$10,000 General
Funds
Safety and
Security; Food,
Water, Shelter
High Not
Started
New in 2022.
25 Goal 1, 2,3
and 4,
Objectives
ET01, ET02
Extreme
Temperatures
: Freeze and
Extreme Heat
The County will regularly
update the Extreme Heat
Contingency Plan, as an
annex to the County’s EOP.
Chief
Executive
Officer/Office
of Emergency
Services
<$10,000 General
Funds,
HMGP
Safety and
Security
High Ongoing New in 2022.
The County’s
most recent
Extreme Heat
Contingency
Plan was
produced in
2019.
26 Goal 4,
Objectives
FL09
Flood GIS layers will be
maintained and kept current
of the probability and extent
of flooding based on various
models, primarily data about
historical flooding. Capturing
real-time flood reporting and
monitoring for integration
into flood maps is a key
focus for GIS mitigation
efforts.
County
Strategic
Business
Technology
<$10,000 General
Funds,
HMGP, State
Flood Hazard
Mitigation
Funding
Safety and
Security
High Ongoing Continue InProgress.
27* Goal 4,
Objectives
FL01, FL02,
and FL04
Flood Through enforcement of
Title 16, require that
structures in a flood plain will
have the Lowest Flood
Elevation constructed at a
minimum level of one foot
above Base Flood Elevation
and to adopt FEMA section
11-01 and provide clarity on
basement definition.
County
Department of
Planning and
Community
Development
<$10,000 General
Funds &
Application
Fees
Safety and
Security
High Ongoing Continue not
Started. The
County needs to
update Title 16 –
Floodplain
Management
Ordinance to
provide clarify on
the basement
definition.
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ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus 28 Goal 4,
Objectives
FL02
Flood Elevate existing homes out
of the flood plain due to
repetitive loss and provide
flood mitigation resources on
methods to reduce flood risk
to residents in
neighborhoods most
vulnerable to flooding.
County
Department of
Planning and
Community
Development
$100,000
–
$1,000,00
0 General
Funds, State
Flood Hazard
Mitigation
Funding
Safety and
Security
Medium Ongoing Continue InProgress
29 Goal 4,
Objectives
FL01, FL02,
FL04, and
FL05
Flood Coordinate participation in
the NFIP for Stanislaus
County and ensure
compliance with the
requirements.
County
Department of
Planning and
Community
Development
<$10,000 General
Funds
Safety and
Security
High Ongoing Continue InProgress.
30* Goals 4,
Objectives
FL03
Flood Enforce Chapter 16.50
Floodplain Management
Ordinance of the County
Code and within the
designated floodway shall
obtain State Floodway
Agency and Reclamation
District Board approval.
County
Department of
Planning and
Community
Development
<$10,000 General
Funds,
HMGP
Safety and
Security
High Ongoing Continue InProgress.
31 Goal 4,
Objectives
FL04 and
FL05
Flood The Public Works
Department will provide
information and resources to
landowners in areas subject
to flooding.
Department of
Public Works
<$10,000 General
Funds
Safety and
Security
High Ongoing Continue InProgress. Public
Works will
continue to
provide flood
information. The
efforts related to
establishing flood
control districts in
communities
subject to
repetitive
flooding impacts
was split into a
separate action.
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ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus 32 Goal 4,
Objectives
FL04 and
FL05
Flood The Public Works
Department will work with
communities subject to
repetitive flood impacts to
help them form flood control
districts.
Department of
Public Works
<$10,000 General
Funds
Safety and
Security
High Ongoing Continue InProgress. This is
an existing action
that was added
as a separate
action focused
on establishing
flood control
districts.
33 Goal 4,
Objective
FL09
Flood Increase monitoring
capabilities for the Dry
Creek watershed.
Chief
Executive
Officer/Office
of Emergency
Services
$10,000 –
$100,000
General
Funds,
HMGP, State
Flood Hazard
Mitigation
Funding
Safety and
Security
Medium Ongoing Continue InProgress. This
activity/action
was new to the
2017 LHMP and
was identified in
the DWR Flood
Plan. It involves
the installation of
a water level
gauge on Dry
Creek.
34 Goal 5,
Objective
FL10
Flood Participate in FEMA Direct
Technical Assistance
awarded to City of Modesto
to perform benefit-cost
analyses for risk mitigation
actions on the Tuolumne
River floodway.
Stanislaus
County
Department of
Public Works,
City of
Modesto
$10,000 –
$100,000
General
Funds
Safety and
Security;
Transportation;
Health and
Medical
High Ongoing New in 2022.
35 Goal 5,
Objective
FL10
Flood Remove impediments to
passage of increased flow
releases from New Don
Pedro Dam on the
Tuolumne River to improve
Stanislaus
County
Department of
Public Works,
City of
Modesto
$100,000
–
$1,000,00
0 General
Funds, State
Flood Hazard
Mitigation
Funding,
BRIC, HMGP
Safety and
Security;
Transportation;
Health and
Medical
High Ongoing New in 2022.
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ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline ImplementationStatus management flexibility for
high-flow events.
36 Goal 5,
Objective
FL10
Flood Support regional flood
management strategies
through continued
participation with the Mid
San Joaquin Regional Flood
Management Plan update
process and by accounting
for the projected impacts of
climate change on flood risk
in Stanislaus County in order
to protect vulnerable
communities and
infrastructure and to restore
floodplains along the San
Joaquin River and its
tributaries.
Stanislaus
County
Department of
Public Works,
City of
Modesto, Mid
San Joaquin
Regional Flood
Management
Plan Working
Group
<$10,000 General
Funds, State
Flood Hazard
Mitigation
Funding,
BRIC, HMGP
Safety and
Security;
Transportation;
Health and
Medical
High Ongoing New in 2022.
37 Goal 5,
Objective
FL10
Flood Improve engagement with
and flood protection for
socially vulnerable and
disadvantaged communities
as part of an effort to
understand how
management actions can
increase adaptation
capacity, reduce flood risk,
and provide benefits to
these communities.
Chief
Executive
Officer/OES,
Environmental
Justice
Program of
Catholic
Charities of
Stockton, City
of Modesto
<$10,000 General
Funds
Safety and
Security;
Transportation;
Health and
Medical
High Not
Started
New in 2022.
38 Goals 1, 2,
3, 4, and 5,
Objectives
PH01,
PH02,
Public Health
Hazards
Conduct a COVID-19 After
Action Review Plan that
involves working with
County Hospitals and
Medical Providers to
Health
Services
Agency
$100,000
–
$1,000,00
0 General
Fund,
Coronavirus
(COVID-19)
Aid, Relief,
Safety and
Security; Health
and Medical
High Not
Started
New in 2022.
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ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline Implementation Status PH03, and
PH04
increase bed capacity of
existing hospitals.
and
Economic
Security
(CARES) Act
Relief
Funding
39 Goal 1, 2, 3
and 4,
Objectives
SW 01, 02,
06 and 07
Severe
Weather:
Dense Fog,
Heavy Rain,
Thunderstorm
s, Hail,
Lightning,
High Wind,
Tornado
Champion a Severe
Weather Preparedness
Campaign with participating
jurisdictions and neighboring
counties to enhance existing
weather-related campaigns
that share information on
severe weather hazards,
including all hazards
preparedness information.
Chief
Executive
Officer/Office
of Emergency
Services/NWS/
DWR
$10,000 –
$100,000
General
Funds,
HMGP
Safety and
Security
High Not
Started
New in 2022.
40 Goal 1, 2, 3
and 4,
Objectives
SW 01, 02,
06 and 07
Severe
Weather:
Dense Fog,
Heavy Rain,
Thunderstorm
s, Hail,
Lightning,
High Wind,
Tornado
Organize targeted outreach
plans for socially vulnerable
populations in the County;
including accessibility to
shelters; multi-lingual
pamphlets to increase
awareness; and long-term
engagement with underrepresented groups, farm
worker organizations, and
other Community-Based
Organizations (CBOs) to
improve community’s
adaptive capacity to respond
to natural and climaterelated hazards.
Chief
Executive
Officer/OES
and
Environmental
Justice
Program of
Catholic
Charities of
Stockton
$10,000 –
$100,000
General
Funds,
HMGP
Safety and
Security
High Not
Started
New in 2022.
41 Goal 1, 2, 3
and 4,
Objectives
SW 01, 02,
06 and 07
Severe
Weather: Dense
Fog, Heavy
Rain,
Thunderstorms,
Obtain back-up power
generation at EOCs, Critical
Facilities, and Shelters.
Chief
Executive
Officer/Office
of Emergency
Services
$10,000 –
$100,000
General
Funds,
HMGP
Safety and
Security
High Not
Started
New in 2022.
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ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline Implementation Status Hail, Lightning,
High Wind,
Tornado
42 Goal 5,
Objectives
WF01,
WF04, and
WF06
Wildfire All building permit
applications shall be
reviewed to ensure
compliance with the
California Code of
Regulations, Title 24,
County Ordinances and
California PRC.
County
Department of
Planning and
Community
Development
<$10,000 General
Funds & Fees
Safety and
Security
High Ongoing Continue InProgress.
43 Goal 5,
Objectives
WF01,
WF04, and
WF06
Wildfire The California Fire Code
shall be enforced during
inspections and
maintenance of structures
regulated under that code.
Fire
Warden/Fire
Prevention
Bureau
<$10,000 General
Funds &
Application
Fees
Safety and
Security
High Ongoing Continue InProgress. The
California Fire
Code will
continue to be
enforced.
44* Goals 5,
Objectives
WF01,
WF04, and
WF05
Wildfire All discretionary projects in
the County shall be referred
to the County Fire
Prevention Bureau and to
the appropriate Fire District
for comment. The comments
of these agencies will be
used to condition or
recommend modifications of
the project as it relates to
fire safety and rescue
issues.
Fire
Warden/Fire
Prevention
Bureau
<$10,000 General
Funds & Fees
Safety and
Security
High Ongoing Continue InProgress.
Stanislaus
County Fire
Prevention and
the appropriate
Fire District will
continue to
review
discretionary
projects.
45 Goal 5,
Objectives
WF02,
WF03,
WF05, and
WF06
Wildfire The County Fire Prevention
Bureau shall work with the
California Department of
Forestry and Fire Protection
and with local fire districts to
minimize the danger from
wildfires and the related
Fire
Warden/Fire
Prevention
Bureau
<$10,000 General
Funds &
Fees, State
Wildfire
Hazard
Mitigation
Funding
Safety and
Security;
Energy
High Ongoing Continue InProgress. Project
applicants are
advised to reach
out to CALFIRE
for input into their
project.
1059
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan Mitigation Strategy
2022-2027 Update Page 5-26
ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline Implementation Status impacts of post fire
conditions.
46* Goal 5,
Objectives
WF02,
WF04,
WF05, and
WF06
Wildfire All new development shall
have adequate fire flow
water supply that meets or
exceeds the requirement
specific to the project as
required by the California
Fire Code-appendix B,
NFPA 1142, County-District
Ordinance or the California
Code of Regulations Title 14
1270 in the State
Responsibility Areas (SRA).
Fire
Warden/Fire
Prevention
Bureau
$10,000 –
$100,000
General
Funds &
Fees, State
Wildfire
Hazard
Mitigation
Funding
Safety and
Security; Food,
Water, Shelter;
Energy
High Ongoing Continue InProgress.
47* Goal 5,
Objectives
WF02,
WF04,
WF05, and
WF06
Wildfire All building permits and
discretionary projects within
the SRAs, as identified by
the California Department of
Forestry and Fire Protection,
shall meet the minimum
development standards
outlined in the California
Code of Regulations Title 14
1270 (SRA Fire Safe
Regulations) and Title 14
Section 1299.01 (Fire
Hazard Reduction Around
Buildings and Structures
Regulations) for SRAs
and/or VHFHSZs.
County
Department of
Planning and
Community
Development
<$10,000 General
Funds &
Fees, State
Wildfire
Hazard
Mitigation
Funding
Safety and
Security
High Ongoing Continue InProgress. Fire
flows will
continue to be
evaluated as new
projects are
submitted. The
only VHFHSZs
are in the
western portion
of County. This
area has little
development.
48* Goal 5,
Objectives
WF05,
WF06, and
WF08
Wildfire Adopt a County Ordinance
as requested by the State
Board of Forestry to be
enforced in the SRA within
Stanislaus County that
meets or exceeds the
regulations of 14 CCR 1270.
Fire
Warden/Fire
Prevention
Bureau
<$10,000 General
Funds &
Fees, State
Wildfire
Hazard
Mitigation
Funding
Safety and
Security
High Not
Started
Continue not
Started.
1060
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan Mitigation Strategy
2022-2027 Update Page 5-27
ID
Links to
Goals &
Objectives
Hazard(s)
Mitigated
Description/Background/
Benefits
Lead Agency
and Partners
Cost
Estimate
Potential
Funding FEMA Lifeline Priority Timeline Implementation Status 49* Goal 5,
Objectives
WF05,
WF06, and
WF08
Wildfire Identify and construct
secondary ingress/egress
transportation and
circulation improvements for
wildfire emergencies in WUI
areas in the eastern and
western portions of the
County.
Fire
Warden/Fire
Prevention
Bureau
$100,000
–
$1,000,00
0 General
Funds &
Fees, HMGP
Safety and
Security
High Ongoing New in 2022.
50 Goal 5,
Objectives
WF05,
WF06, and
WF08
Wildfire Work with cities and local
fire districts to develop
evacuation plans and
develop education and
outreach materials to
populations most vulnerable
to wildfire risk.
Fire
Warden/Fire
Prevention
Bureau
$10,000 –
$100,000
General
Funds &
Fees, HMGP
Safety and
Security
High Ongoing New in 2022.
1061
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Table 5-5 Jurisdictional Mitigation Action Summary
ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description City of Ceres
1 Dam
Incidents
Develop a Public
Awareness
Campaign on Dam
Safety
City of Ceres
Executive
Team,
USACE,
DSOD, MID,
TID
Medium Develop a Public Awareness Campaign on
Dam Safety – The City will organize a Social
Media Campaign that will run quarterly on City
of Ceres platforms to advertise and promote
evacuation routes or pre-incident preparation
related to dam incidents that can be done by
the public.
2 Dam
Incidents
Prepare/Update the
Emergency Action
Plan, Emergency
Operations Plan
and Emergency
Response Plan
City of Ceres
Executive
Team,
USACE,
DSOD, MID,
TID
Medium Prepare/Update the Emergency Action Plan,
Emergency Operations Plan and Emergency
Response Plan to reduce risks associated with
dam failure; build partnerships and coordinate
with neighboring agencies if necessary to
update these plans.
3 Drought Further restrict
outdoor water use
during drought
events beyond the
already established
requirements
City of Ceres
Executive
Team
Medium Further restrict outdoor water use during
drought events beyond the already established
requirements in the City’s Urban Water
Management Plan, Water Shortage
Contingency Plan and Water Conservation
Plan.
4 Drought Enhance the City’s
Water
Conservation
Program and
further encourage
water conservation
City of Ceres
Executive
Team
Medium Enhance the City’s Water Conservation
Program and further encourage water
conservation by providing additional rebate
options for appliance replacement to promote
water-efficient models.
City of Hughson
1 Dam
Incidents
Prepare/Update the
Emergency Action
Plan (EAP) and the
Emergency
Operations Plan
(EOP) to reduce
risks associated
with dam failure.
City of
Hughson,
Public Works
Department,
USACE,
DSOD, MID,
TID
High Prepare/Update the Emergency Action Plan
(EAP) and the Emergency Operations Plan
(EOP) to reduce risks associated with dam
failure.
2 Dam
Incidents
Build partnerships
and mutual aid
agreements with
neighboring
agencies in order to
quickly respond in
the event of a dam
incident.
City of
Hughson,
Public Works
Department,
USACE,
DSOD, MID,
TID
High Build partnerships and mutual aid agreements
with neighboring agencies in order to quickly
respond in the event of a dam incident.
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description 3 Dam
Incidents
Implement an alert
system capable of
notifying residents
of emergencies
through landlines,
cell phones, and
emails.
City of
Hughson
Public Works
Department,
Fire
Department,
Stanislaus
County,
USACE,
DSOD, MID,
TID
High Implement an alert system capable of notifying
residents of emergencies through landlines,
cell phones, and emails.
4 Drought The City enforces
all Water Board
regulations
restricting potable
water use in
drought years.
City of
Hughson
Public Works
Department,
Stanislaus
County
Medium The City enforces all Water Board regulations
restricting potable water use in drought years.
5 Flood Drainage Systems
for Flood
Prevention
City of
Hughson,
Public Works
Department
High Drainage Systems for Flood Prevention – The
City will provide and improve existing water
drainage systems because the existing
drainage systems need pumping capacity
upgrades. Alternatives may involve adding
capacity to existing drainage basins in the City.
This action would benefit the City’s existing
drainage system and pump stations would
prevent emergency flooding. This action would
also prevent property damage and potential
safety concerns.
6 Extreme
Temperature:
Extreme Heat
and Freeze
Senior Center
HVAC
Replacement
City of
Hughson,
Public Works
Department
High Senior Center HVAC Replacement – This
project would require replacing two of the three
HVAC units that supply heating and air
conditioning to the Senior Center. Currently
the Senior Center is used as a cooling zone
and only has two working units with one of the
units being older than fifteen years old.
Updating the current HVAC system will allow
the continuing use of Senior Center as a
cooling zone and also as facility to be used
during pandemic/epidemic for public services.
7 Public
Health
Hazards
The City will
enhance existing
public health
programs they
partner on with the
Stanislaus County
Public Health
Officer.
City of
Hughson,
Stanislaus
County Health
Services
Agency
Medium The City will enhance existing public health
programs they partner on with the Stanislaus
County Public Health Officer. This includes
following Public Health orders by the State of
California and the County of Stanislaus Public
Health Officer. This includes advertising
vaccination and testing clinics at the City’s
Senior Center and distributing masks at City
Hall during incidents when there are higher
incidents of public health concerns in the
community.
1063
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2022-2027 Update Page 5-30
ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description City of Modesto
1 Flood Relocation of Sutter
Treatment Primary
Facilities
City of
Modesto
High The Sutter Treatment Primary Facilities are
located along the Tuolumne River within the
FEMA designated floodplain. It experienced
repeated flooding several times previously.
The “Sutter Treatment Facility Feasibility
Study” that was finalized in April 2015
concluded that flood protection of the Sutter
Plant was not feasible. To avoid future
flooding, the Sutter Treatment Primary
Facilities will be demolished. New facilities will
be constructed 6.5 miles away at the Jennings
Treatment Plant Facilities, which are outside
the 100-year FEMA floodplain along the San
Joaquin River.
The footprint of the old primary facilities will be
incorporated into the Tuolumne River Regional
Park Master Plan and regraded to further
reduce flood risk by removing levees around
the sludge drying beds and by relocating the
emergency holding pond.
2 Flood Tuolumne River &
Carpenter Road
Bridge River
Restoration Project
City of
Modesto
High A 1999 FEMA Flood Hazard Mitigation Study
identified that the constriction at Carpenter
Road on the Tuolumne River was caused by
the bridge and roadway embankment on the
north side of the river. The embankment could
be replaced by a “causeway” (lengthened
bridge). Additionally, the remaining elevated
land east of Carpenter roadway embankment
(former Carpenter Eastern Landfill) and the
elevated land to the west (existing Carpenter
Western Landfill) would have to be removed
and regraded to increase the cross-sectional
flow area, to eliminate the constriction on the
river and lower flood elevations and reduce the
repeated flooding of the neighborhood
adjacent and upstream of these flood flow
obstacles. Homes in the adjacent
neighborhood “Robertson Road
Neighborhood” have experienced flooding in
1950, 1955, 1969, and 1997. A hydraulic
analysis to determine the boundary of the new
100-year floodplain as if the project had been
completed, is underway to determine how
many fewer homes would flood in a 100-year
event.
1064
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2022-2027 Update Page 5-31
ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description 3 MultiHazard:
Dam
Incidents,
Flood
Tuolumne River
Floodway Capacity
Increase
City of
Modesto,
USACE, DWR,
MID, TID, City
of Ceres,
Central Valley
Flood
Protection
Board,
Tuolumne
River Regional
Park JPA
High The problem with the floodway capacity
downstream of Don Pedro is that the current
operation objective releases of 9,000 cfs (or
non-damaging flow) limit the preemptive
releases needed to minimize a massive
uncontrolled spill from the reservoir, which in
the past has resulted in repeated flooding of
disadvantaged communities that line the
edges of the Tuolumne River as well as the
City of Modesto Sutter Avenue Wastewater
Treatment Plant. Some of these communities
have experienced repeated flooding in
1950,1955, 1969 and 1997.
The project aims to increase the floodway
capacity downstream of Don Pedro to match
or exceed the maximum-controlled release
level of approximately 15,000 cfs upstream of
Modesto, and 25,000 cfs below the Dry Creek
confluence, in order to grant Don Pedro
Reservoir operators more flexibilities to reduce
flood risk, increase water supply and address
impacts caused by climate change in the San
Joaquin Valley.
City of Newman
1 Drought Low-Water Use
Landscape
Conversion
Program – Lawn to
Garden Program
City of
Newman
Public Works
Department
Low Low-Water Use Landscape Conversion
Program – Lawn to Garden Program Grant
that allows residential customers in the City to
replace lawn and other water-intensive
landscaping with water-efficient and droughttolerant landscaping. 2 Earthquake Establish
procedures and
standards for the
structural
evaluation of
existing
unreinforced
masonry buildings
City of
Newman
Building
Department &
Planning
Department
Medium Establish procedures and standards for the
structural evaluation of existing unreinforced
masonry buildings located in the downtown
area; carry out a study to identify other
unreinforced masonry buildings and other
structures within the City that would be at risk
during seismic events.
3 Earthquake Repair one of
Newman Police
Department’s
exterior walls that is
at risk of
earthquake hazard
City of
Newman
Building
Department &
Police
Department
High Repair one of Newman Police Department’s
exterior walls that is at risk of earthquake
hazard
4 Flood Orestimba Creek
Overflow Flood
Reduction Project
City of
Newman,
Southern
Pacific
High Orestimba Creek Overflow Flood Reduction
Project
1065
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description Railroad,
Stanislaus
County Public
Works
Department
5 Flood Orestimba Creek
Debris
Maintenance and
Channel
Conveyance
Enhancement
Program
City of
Newman,
Stanislaus
County Public
Works
Department
High Orestimba Creek Debris Maintenance and
Channel Conveyance Enhancement Program
6 Extreme
Temperatures:
Freeze and
Extreme Heat
Cooling Zone
Permanent Solar
Back-up Generator
City Manager’s
Office
High Cooling Zone Permanent Solar Back-up
Generator
7 Severe
Weather,
Multi-Hazard
City Hall
Emergency
Operations Center
(EOC) Back-up
Power
City of
Newman Fire
Department
Medium City Hall Emergency Operations Center (EOC)
Back-up Power
8 Severe
Weather,
Multi-Hazard
Transfer Switch to
Connect to Critical
Pump Stations in
City
City of
Newman
Public Works
Department,
Stanislaus
County Public
Works
Department
Medium City Hall Emergency Operations Center (EOC)
Back-up Power
9 Earthquake,
Multi-Hazard
Continue to
implement policies
established in the
City’s General Plan
Safety Element
City of
Newman
Medium Continue to implement policies established in
the City’s General Plan Safety Element
City of Oakdale
1 Dam
Incidents
Develop a Public
Awareness
Campaign on Dam
Safety
City of
Oakdale
Executive
Team,
USACE,
DSOD,
ConAgra
Grocery
Products
Company,
Medium Develop a Public Awareness Campaign on
Dam Safety – The City will organize a Social
Media Campaign that will run quarterly on City
of Oakdale platforms to advertise and promote
evacuation routes or pre-incident preparation
related to dam incidents that can be done by
the public.
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description
LLC, MID, TID,
OID, SSJID
2 Drought Develop a Public
Awareness
Campaign on
Water
Conservation
City of
Oakdale
Executive
Team
Medium Develop a Public Awareness Campaign on
Water Conservation – The City will organize a
Social Media Campaign that will run quarterly
on City of Oakdale platforms to advertise and
promote conservation and water saving ideas
that can be performed by the public.
3 Flood Develop a Public
Awareness
Campaign on Flood
Preparedness
City of
Oakdale
Executive
Team
Medium Develop a Public Awareness Campaign on
Flood Preparedness – The City will organize a
Social Media Campaign that will run quarterly
on City of Oakdale platforms to advertise and
promote evacuation routes or pre-incident
preparation for flood hazards that can be done
by the public.
4 Wildfire Develop a Public
Awareness
Campaign on
Preventing Wildfire
Hazards
City of
Oakdale
Executive
Team
Medium Develop a Public Awareness Campaign on
Wildfire Hazards – The City will organize a
Social Media Campaign that will run quarterly
on City of Oakdale platforms to advertise and
promote evacuation routes, fire prevention,
and pre-incident preparation that can be done
by the public.
City of Patterson
1 Dam
Incidents
The City shall
establish and
maintain
cooperative
working
relationships
among various
stakeholders to
ensure that dam
incident and flood
inundation impacts
to essential public
facilities are
minimized.
City of
Patterson
Public Works
Department,
Dam
Operators,
DSOD, DPWD,
San Joaquin
River
Exchange
Contractors
Authority,
Stanislaus
County
High The City shall establish and maintain
cooperative working relationships among
public agencies, dam operators, DSOD,
DPWD, San Joaquin River Exchange
Contractors Authority, and the County of
Stanislaus to ensure that dam incident and
flood inundation impacts to existing essential
public facilities, such as Fire Station 52 (City’s
EOC) are minimized. This action is intended to
focus on dam safety concerns related to the
Del Puerto Canyon Reservoir in Del Puerto
Canyon in the Coast Range foothills west of
the City of Patterson and south of the
Sacramento-San Joaquin Delta.
2 Drought Develop a Public
Awareness
Campaign on
Water
Conservation
City of
Patterson
Executive
Team,
Community
Development
Department,
High Develop a Public Awareness Campaign on
Water Conservation – The City will organize a
Social Media Campaign that will run quarterly
on City of Patterson platforms to advertise and
promote conservation and water saving ideas
that can be performed by the public.
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2022-2027 Update Page 5-34
ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description Public Works
Department
3 Drought Further restrict
outdoor water use
during drought
events beyond the
already established
requirements
City of
Patterson
Executive
Team
Medium Further restrict outdoor water use during
drought events beyond the already established
requirements in the City’s Urban Water
Management Plan and Drought Contingency
Plan.
4 Earthquake Conduct public
outreach about
earthquake risk and
mitigation activities
City of
Patterson
Executive
Team,
Community
Development
Department
Medium Conduct public outreach about earthquake risk
and mitigation activities
5 Earthquake Continue to
implement policies
established in the
City’s General Plan
Health and Safety
Element
City of
Patterson,
Public Works
Department
Medium Continue to implement policies established in
the City’s General Plan Health and Safety
Element, such as requiring the preparation of
geotechnical reports to impose appropriate
mitigation measures to ensure, within the limits
of technical and economic feasibility, that new
structures are able to withstand the effects of
seismic activity, including liquefaction, slope
instability, expansive soils or other geologic
hazards.
6 Extreme
Temperature
: Freeze and
Extreme
Heat
Work on finding
multiple cooling
centers at different
locations to cover
the entire
geographic extent
of the City.
City of
Patterson
Executive
Team,
Community
Development
Department,
Public Works
Department
High Work on finding multiple cooling centers at
different locations to cover the entire
geographic extent of the City; pay additional
attention to disadvantaged communities and
vulnerable populations that do not have
adequate transportation to arrive at the City’s
downtown area.
7 Flood Develop a Public
Awareness
Campaign on Flood
Preparedness
City of
Patterson
Executive
Team,
Community
Development
Department,
Public Works
Department
High Develop a Public Awareness Campaign on
Flood Preparedness – The City will organize a
Social Media Campaign that will run quarterly
on City of Patterson platforms to advertise and
promote evacuation routes or pre-incident
preparation for flood hazards that can be done
by the public.
1068
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description 8 Flood The City shall
prepare and adopt
Flood Management
Plans and practices
aimed at protecting
life and property
from the harmful
effects of flooding
City of
Patterson
Executive
Team,
Community
Development
Department,
Public Works
Department
High The City shall prepare and adopt Flood
Management Plans and practices aimed at
protecting life and property from the harmful
effects of flooding. The effort includes
establishing criteria for evaluating whether new
development should be located in flood hazard
zones, identifying construction methods or
other methods to minimize damage if new
development is located in flood hazard zones,
and maintaining the structural and operational
integrity of essential public facilities during
flooding.
9 Flood The City will
implement flood
hazard mitigation
prior to new
development by not
approving new
development in
areas subject to a
100-year flood
event, unless and
until the flood
hazard has been
mitigated.
City of
Patterson
Executive
Team,
Community
Development
Department,
Public Works
Department
High The City will implement flood hazard mitigation
prior to new development by not approving
new development in areas subject to a 100-
year flood event, based on FEMA or on other
updated mapping acceptable to the City,
unless and until the flood hazard has been
mitigated. Mitigation may be accomplished by
one, or a combination of, the following: 1)
compliance with Title 17 of the City’s Municipal
Code, Flood Hazard areas; installation of flood
control improvements along Del Puerto Creek
and/or Salado Creek; and avoidance of flood
prone areas.
10 Wildfire Develop a Public
Awareness
Campaign on
Wildfire Hazards
City of
Patterson
Executive
Team, City’s
Fire
Department
Medium Develop a Public Awareness Campaign on
Wildfire Hazards – The City will organize a
Social Media Campaign that will run quarterly
on City of Patterson platforms to advertise and
promote evacuation routes, fire prevention,
and pre-incident preparation that can be done
by the public.
11 Wildfire Consider utilizing
prescribed and
monitored safe
burn to reduce the
high fire threat to
the west of the City.
City’s Fire
Department
High Consider utilizing prescribed and monitored
safe burn to reduce the high fire threat to the
west of the City.
12 Wildfire The City shall
require property
owners to remove
fire hazards
City’s Fire
Department
High The City shall require property owners to
remove fire hazards, including vegetation,
hazardous structures and materials, and
debris, as directed by the Fire Department
City of Riverbank
1 Dam
Incidents
Dam Safety
Awareness Month
Public Works
Department,
Stanislaus
Medium Promote dam safety awareness each year on
May 31 as part of the National Dam Safety
Awareness Day campaign, using FEMA
1069
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description County Office
of Emergency
Services,
USACE,
DSOD, TID,
SSJID
templates and background materials coupled
with information from the risk assessment.
2 Earthquake,
Flood,
Drought
Retrofit Potable
Water Supply Wells
Public Works
Department,
Water Utilities
Department
High The City will install retrofits and security
upgrades at multiple potable water supply
wells, including Well #6 at 6082 Tennessee
Avenue, Well #7 at 2308 McAllister Lane, Well
#8 at 2402 Novi Drive, #9 at 5201 Prospector
Parkway, and Well #3 at 6234 Jackson
Avenue, Well #4 at 3017 High Street, Well #10
at 5200 Oakdale Road, and Well #12 at 6343
Chief Tucker.
3 Earthquake,
Flood
Upgrade Waste
Water Lift Stations
in the City
Public Works
Department,
Water Utilities
Department
High The City needs to upgrade and retrofit several
wastewater lift stations. Lift stations that need
upgrades include the Silverock Lift Station at
the northwest corner of Oakdale Road and
Silverock Road, Townsend Lift Station at the
northwest corner of 8th Street and Townsend
Avenue, Jackson Lift Station on the west side
of Jackson Avenue and Country Manor Drive,
Estelle Lift Station on the northeast corner of
Colony Manor Drive and Estelle Avenue, River
Cove Lift Station on the northeast corner of
Royal Links Drive and River Cove Drive,
Candlewood Lift Station on the south side of
Candlewood Place between Arrowwood Drive
and Oakdale Road, Jackson Lift Station on the
west side of Jackson Avenue between Ward
Avenue and Country Manor Drive, Roselle Lift
Station on Roselle Avenue between Talbot
Avenue and Soares Place, and Terminal Life
Station at Terminal Avenue and Virginia
Street.
4 Earthquake,
Flood
Protect Waste
Water Trunk Line
Public Works
Department,
Water Utilities
Department
High Complete a reinforcement or redesign to
improve the structural integrity of the
supporting trestle across the Stanislaus River
to the City’s WWTP.
5 Flood Storm Drain Outfall
Improvement
Public Works
Department,
Water Utilities
Department
High Upgrade and upsize the Storm Drain Line at
the end of 8th Street at the Stanislaus River.
1070
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description 6 Landslide Road Stabilization
Monitoring
Public Works
Department,
Caltrans
Medium The City will continue to coordinate with the
California Department of Transportation to
annually monitor and stabilize slopes along
roads near or adjacent to Stanislaus River
subject to landslides, soil erosion, and rock
slides.
7 Public
Health
Hazards
Collaborate with
County public
health experts and
health-related
organizations, to
understand
environmental
hazards,
communicable
diseases, and
public health data
to explore how to
address City public
health goals and
vulnerability to
public health
hazards
City Manager’s
Office, Senior
Care
Organizations,
Housing
Authorities,
Community
Health
Centers,
Stanislaus
County Health
Services
Agency, and
Stanislaus
County Public
Health
Department
Medium Collaborate with County public health experts
and health-related organizations, such as
senior care centers, faith-based organizations,
and housing authorities to understand
environmental hazards, communicable
diseases, and public health data in order to
explore how to address City public health
goals and vulnerability to public health hazards
across socially vulnerable populations, such as
children, seniors, low-income communities,
and other communities disproportionately
affected by natural and human-health hazards.
City of Turlock
1 Dam
Incidents
Develop a Public
Awareness
Campaign on Dam
Safety
City of Turlock
Executive
Team,
USACE,
DSOD, Merced
Irrigation
District, TID
Medium Develop a Public Awareness Campaign on
Dam Safety – The City will organize a Social
Media Campaign that will run quarterly on City
of Ceres platforms to advertise and promote
evacuation routes or pre-incident preparation
related to dam incidents that can be done by
the public.
2 Drought Limit
lawn/landscaping
watering days for
residential watering
to three days per
week
City of Turlock
Executive
Team
High Limit lawn/landscaping watering days for
residential watering to three days per week;
there is an existing ongoing discussion to
further mandate a reduction to allow for only
two days per week.
3 Drought Continue the
installation of water
meters in all City
parks to monitor
water usage and
reduce water usage
by 20% in the
future.
City of Turlock
Executive
Team,
Municipal
Services Team
High Continue the installation of water meters in all
City parks to monitor water usage and reduce
water usage by 20% in the future.
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description 4 Drought Terminate the
watering of
ornamental
grass/turf for
commercial and
government
buildings and fire
stations.
City of Turlock
Executive
Team, Fire
Department
High Terminate the watering of ornamental
grass/turf for commercial and government
buildings and fire stations.
5 Drought Develop an
educational flyer on
Water
Conservation to be
included in water
bills.
City of Turlock
Executive
Team,
Municipal
Services Team
Medium Develop an educational flyer on Water
Conservation to be included in water bills.
6 Drought Restrict water
usage for high-flow
drills, specifically
truck, ground
monitor, and
master stream
appliances
City’s Fire
Department
High Restrict water usage for high-flow drills,
specifically truck, ground monitor, and master
stream appliances
7 Drought Explore the
purchase of a
pump pod,
City’s Fire
Department
High Explore the purchase of a pump pod, which is
a water-recirculating platform for training and
pump testing evolutions
8 Drought Continue working
on and finishing the
City’s planned well
and surface water
projects by August/
September 2023
City of Turlock
Executive
Team, City of
Ceres, SRWA
High Continue working on and finishing the City’s
planned well and surface water projects by
August/September 2023, which will offer
redundancy in the City’s water supply
9 Extreme
Temperature
s: Freeze
and Extreme
Heat
Develop an
Extreme
Temperatures Pilot
Program
City of Turlock
Executive
Team, Fire
Department,
Catholic
Charities of the
Diocese of
Stockton
Environmental
Justice
Program
(potential CBO
partner)
Medium Develop an Extreme Temperatures Pilot
Program that addresses Short-term Heat
Adaptation Projects, such as Emergency
Alerts, Resiliency Hubs, and Cooling Centers
and Long-Term Adaptation Projects, such as
Urban Greening (Tree plantings, shading, etc.)
and Community Cohesion initiatives
(Connections with Community-Based
Organizations [CBOs], local residents, and
volunteers to check on neighbors during
extreme heat events) to building capacity
within the City related to extreme heat.
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description City of Waterford
1 Dam
Incidents
Dam Safety
Awareness Month
Public Works
Department,
Stanislaus
County Office
of Emergency
Services,
USACE,
DSOD, MID,
TID
Medium Promote dam safety awareness each year on
May 31 as part of the National Dam Safety
Awareness Day campaign, using FEMA
templates and background materials coupled
with information from the risk assessment.
2 MultiHazard;
Drought,
Earthquake,
Extreme
Heat, Flood,
Severe
Weather
Water Storage
Tanks Upgrades
Public Works
Department
High The City has a very old water system that is
slowly getting upgraded, however, the City
does not have storage tanks for water. With
water storage tanks, the City will always have
the emergency capacity, in case a natural
disaster knocks out the City’s well sites.
Office of Education
1 Dam
Incidents
Emergency
Planning
Procedures
Enhancements
Operations
and Support
Services
Department,
USACE,
DSOD, PG&E,
MID, TID,
SSJID, OID,
Other Dam
Owners and
Operators
High Enhance each District’s emergency planning
procedures by including evacuation planning
for dam incident events and coordinating with
Stanislaus County OES, Dam Owners, and
Dam Operators.
2 Earthquake Non-Structural
Seismic Safety
Enhancements
Operations
and Support
Services
Department
Low Non-Structural Seismic Safety Enhancements
for School Districts on the West Side of the
County
3 Earthquake Conduct Seismic
School Safety
Project Outreach
District
Superintendent
Offices
Medium Conduct Seismic School Safety Project
Outreach - educate the public on school safety
conditions and improvement projects
4 Earthquake Perform Seismic
Evaluations and
Create Inventory of
School Buildings
that require
upgrades
Operations
and Support
Services
Department
Medium Perform seismic evaluations and create a
seismic inventory of school buildings and
facilities; subsequently develop projects to
address the buildings determined to be in the
greatest need of both non-structural and
structural upgrades
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description 5 Severe
Weather
Permanent BackUp Power
Generation
Operations
and Support
Services
Department
High Install back-up and permanent power
generation at school districts that provide
reliable power during energy shortages.
6 Severe
Weather
Preliminary
Feasibility Study on
Solar Technology
at Schools
Operations
and Support
Services
Department
High Conduct a preliminary feasibility study on the
investment benefits of purchasing and
installing solar technology and backup
generation facilities at school sites within the
SCOE.
7 MultiHazard:
Earthquake,
Severe
Weather
Tree and
Vegetation
Management
Operations
and Support
Services
Department,
All School
Districts within
SCOE
High Tree and Vegetation Management – The
SCOE will conduct routine planting and
maintenance projects.
8 MultiHazard:
Earthquake,
Dam
Inundation,
Severe
Weather
Emergency
Preparation Drills
District
Superintendent
Offices, All
School
Districts within
SCOE
High Emergency Preparation Drills - update
emergency drill protocols within SCOE, home
alert systems, and shelter-in-place guidelines.
9 MultiHazard:
Earthquake,
Dam
Inundation,
Severe
Weather,
Cyber Attack
Comprehensive
School
Modernization
Projects
Operations
and Support
Services
Department,
All School
Districts within
SCOE
Medium Comprehensive Modernization Projects: New
Construction and Modernization, Infrastructure
Improvements, and Technology Upgrades.
10 MultiHazard:
Earthquake,
Dam
Inundation,
Severe
Weather
Resiliency and
Energy Efficiency
Enhancements at
Existing Schools
Operations
and Support
Services
Department,
All School
Districts within
SCOE
Medium Enhance resiliency by improving energy
efficiency and clean energy improvements at
existing schools through lighting
improvements, HVAC replacement, and load
adjustments.
11 MultiHazard:
Earthquake,
Dam
Inundation,
Continuity of
Operations Plan
District
Superintendent
Offices
High Create a Continuity of Operations Plan
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description Severe
Weather
12 MultiHazard:
Earthquake,
Dam
Inundation,
Severe
Weather
Individual
Emergency Plans
for Students with
Disabilities
Special
Education
Department
High Create an Individual Emergency Plans for
Students with Disabilities
13 MultiHazard:
Earthquake,
Dam
Inundation,
Severe
Weather
Campus
Emergency
Response Team to
Implement the
SCOE Incident
Plan
District
Superintendent
Offices
High Formulate a Campus Emergency Response
Team to Implement and Modify the SCOE
Incident Plan
14 MultiHazard:
Earthquake,
Dam
Inundation,
Severe
Weather
Hazard Mitigation
Public Education
and Outreach
Communicatio
ns
Department,
All School
Districts within
SCOE
Medium Public Education and Outreach Enhancements
with students and school staff on hazard
mitigation and emergency preparedness
15 Public
Health
Hazards
Pandemic Safety
Plan
District
Superintendent
Offices, All
School
Districts within
SCOE
High Maintain an up-to-date Pandemic Safety Plan
according to CDC and State requirements
16 Public
Health
Hazards
COVID-19 &
General Pandemic
Prevention
Program
District
Superintendent
Offices, All
School
Districts within
SCOE
High Maintain the operation of the COVID-19 &
General Pandemic Prevention Program
17 Public
Health
Hazards
Update Faculty and
Student Health and
Safety Plan and
Training Guidance
Protocols
District
Superintendent
Offices, All
School
Districts within
SCOE
Medium Update Faculty and Student Health and Safety
Plan and Training Guidance Protocols related
to a Public Health Prevention Strategy
(screening, masking, disinfection, ventilation,
automation of equipment, cleaning, contract
tracing, etc.) that align with CDC
recommendations and State regulations
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ID Hazard(s)
Mitigated Project Title Lead Agency and Partners Priority Project Description 18 Public
Health
Hazards
HVAC Upgrades to
Improve School
Ventilation
Operations
and Support
Services
Department,
All School
Districts within
SCOE
Medium Upgrade or enhance HVAC units to improve
school ventilation
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6 PLAN ADOPTION, IMPLEMENTATION, AND MAINTENANCE
6.1 Adoption
DMA Requirements §201.6(c)(3):
[The local hazard mitigation plan shall include] documentation that the plan has been formally approved by the governing body of the jurisdiction requesting approval of the plan (e.g., City Council, County Commissioner, Tribal Council).
The purpose of formally adopting this plan is to secure buy-in from Stanislaus County and the participating jurisdictions, raise awareness of the plan, and formalize the plan’s implementation. The adoption of this plan completes Planning Step 9 of the 10-step planning process: Adopt the Plan. The governing board for each participating jurisdiction has adopted this MJHMP by passing a resolution.
Implementation and maintenance of the plan is critical to the overall success of hazard mitigation planning.
This is Planning Step 10 of the 10-step planning process. This section provides an overview of the overall strategy for plan implementation and maintenance, and outlines the method and schedule for monitoring, updating, and evaluating the plan. The section also discusses incorporating the plan into existing planning mechanisms and how to address continued public involvement.
6.2 Implementation
Once adopted, the plan faces the truest test of its worth: implementation. While this plan contains many worthwhile actions, the participating jurisdictions will need to decide which action(s) to undertake first. Two factors will help with making that decision: the priority assigned the actions in the planning process and funding availability. Low or no-cost actions most easily demonstrate progress toward successful plan implementation.
Implementation will be accomplished by adhering to the schedules identified for each action (see Section 5 for County mitigation actions and the annexes for local participating jurisdiction mitigation actions), and through constant, pervasive, and energetic efforts to network and highlight the multi-objective, win-win benefits of each project to the Stanislaus County community and its stakeholders. These efforts include the routine actions of monitoring agendas, attending meetings, and promoting a safe, sustainable community.
The three main components of implementation are:
• Implement the action plan recommendations of this plan; • Utilize existing rules, regulations, policies, and procedures already in existence; and • Communicate the hazard information collected and analyzed through this planning process so that the community better understands what can happen where, and what they can do themselves to be better prepared. Also, publicize the “success stories” that are achieved through the HMPC’s ongoing efforts.
During implementation of these efforts, it is important to maintain a constant monitoring of funding opportunities that can be leveraged to implement some of the more costly recommended actions. This will include creating and maintaining a bank of ideas on how to meet local match or participation requirements, should grants be pursued. When funding becomes available, the participating jurisdiction’s will be in a position to capitalize on the opportunity. Funding opportunities to be monitored include special pre- and post-disaster funds, special district budgeted funds, state and federal earmarked funds, and other grant programs, including those that can serve or support multi-objective applications.
For this update, the County’s implementation program will emphasis mitigation projects and setting priorities based upon loss reduction consistent with both DMA requirements and the EMAP Standard 4.2 Hazard Mitigation requirements.
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6.2.1 Role of the Hazard Mitigation Planning Committee (HMPC) in Implementation and Maintenance
With adoption of this plan, the participating jurisdictions and the County’s Office of Education will be tasked with plan implementation and maintenance. The participating jurisdictions and the County’s Office of Education, led by the Stanislaus County OES agree to:
• Act as a forum for hazard mitigation issues;
• Disseminate hazard mitigation ideas and activities to all participants; • Pursue the implementation of high-priority, low/no-cost recommended actions; • Keep the concept of mitigation in the forefront of community decision making by identifying plan recommendations when other community goals, plans, and activities overlap, influence, or directly affect increased community vulnerability to disasters;
• Maintain a vigilant monitoring of multi-objective cost-share opportunities to help the community implement the plan’s recommended actions for which no current funding exists; • Monitor and assist in implementation and update of this plan; • Report on plan progress and recommended changes to the Stanislaus County Board of Supervisors and the governing boards of the other participating jurisdictions; and • Inform and solicit input from the public.
The primary duty of the participating jurisdictions and the County’s Office of Education is to see the plan successfully carried out and to report to their community governing boards and the public on the status of plan implementation and mitigation opportunities. Other duties include reviewing and promoting mitigation proposals, considering stakeholder concerns about hazard mitigation, passing concerns on to appropriate entities, and posting relevant information on the county website (and others as appropriate).
6.3 Maintenance and Monitoring
DMA Requirement §201.6(c)(4)(i):
[The plan maintenance process shall include a] section describing the method and schedule of monitoring, evaluating, and updating the mitigation plan within a five-year cycle.
Plan maintenance implies an ongoing effort to monitor and evaluate plan implementation and to update the plan as required or as progress, roadblocks, or changing circumstances are recognized. This section describes how public participation will be integrated throughout the plan maintenance and implementation process. It also explains how the mitigation strategies outlined in this plan will be incorporated into existing planning mechanisms and programs, such as comprehensive land use planning processes, CIP project planning and building code enforcement and implementation. The plan’s format allows sections to be reviewed and updated when new data become available, resulting in a plan that will remain current and relevant.
6.3.1 Maintenance Schedule
In order to track progress and update the mitigation strategies identified in the action plan, the HMPC will revisit this plan at the following times or occurrences:
• Annually, to assess if mitigation actions/projects have been completed; • Following a significant hazard event;
• Following a disaster declaration; or
• Any other time the HMPC sees it is prudent or necessary.
Annual Reviews: The HMPC will meet annually to assess progress on plan implementation. Stanislaus County’s OES Department will facilitate these reviews and an associated meeting. The timing of the annual meeting is recommended for the first or second quarter of each year to identify potential mitigation grants, some of which have a submittal period in the fourth quarter. A template for the annual meeting and a summary report is provided in Appendix E. Another tool developed during the 2021 – 2022 update process to facilitate regular review and implementation and make the plan more of a “living document” is the MJHMP website, where the updated 2021 MJHMP and HMPs from previous years are available for public access. 1078
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Various links to additional disaster and emergency preparation, hazard mitigation, as well as other related local, state, and federal-level information are also included on the MJHMP website. This website is accessible from the Stanislaus County OES homepage. The County can use the MJHMP to post updates on the plan implementation process, such as grants submitted, grants pending review, and grant awards.
Critical Facility Database Maintenance: Moving forward the County and its municipalities will maintain the critical facility database that was prepared during the 2021 update. The County’s OES Coordinator will work with the County GIS Manager to lead periodic reviews of the database and assess the need for updates.
Five-Year Update: This plan will be updated, approved, and adopted within a five-year cycle as per Requirement §201.6(c)(4)(i) of the Disaster Mitigation Act of 2000. Efforts to begin the update should begin no later than June 2025 in order to provide at least 9 to 12 months to facilitate the planning process, update the plan, and provide adequate time for public review. The County will monitor planning grant opportunities from the Cal OES and FEMA for funds to assist with the update. This may include submitting a BRIC grant application. This grant should be submitted in 2024, as there is a three-year performance period to expend the funds, and there is no guarantee that the grant will be awarded when initially submitted. This allows time to resubmit the grant in subsequent years if needed. Updates to this plan will follow the most current FEMA and Cal OES planning guidance. The next plan update should be completed and reapproved by Cal OES and FEMA Region VIII by June 2027.
6.3.2 Maintenance and Evaluation Process
The HMPC will continually observe the incorporation process, evaluation method, updating method, continued public participation, and completion of the action/projects to assure that the HMPC and the plan itself are performing as anticipated. By monitoring these processes, the HMPC will then be able to evaluate them at the time of the plan update, determining if any changes are needed.
The every five-year MJHMP plan update provides an opportunity to determine whether there have been any significant changes in the County that may, in turn, necessitate changes in the types of mitigation actions proposed. New development in identified hazard areas, increased exposure to hazards, increase or decrease in capability to address hazards, and changes to federal or state legislation are examples of factors that may affect the necessary content of the MJHMP.
The plan review provides County officials with an opportunity to evaluate those actions that have been successful and to explore the possibility of documenting potential losses that were avoided due to the implementation of specific mitigation measures. The process for setting new priorities based on loss reduction is also emphasized in this MJHMP update process, as it relates the EMAP Standard 4.2 Hazard Mitigation. The plan review also provides the opportunity to address mitigation actions that may not have been successfully implemented as assigned.
During the five-year plan update process, the following questions will be considered as criteria for assessing the effectiveness and appropriateness of the MJHMP:
• Do the goals address current and expected conditions? • Are the goals and objectives consistent with changes in state and federal policy? • Complete status update on all mitigation projects. What strategies should be revised? • Has the nature or magnitude of risks changed (current and expected conditions)? • Are the current resources appropriate for implementing the MJHMP? • Are there implementation problems, such as technical, political, legal or coordination issues with other agencies?
• Have the outcomes occurred as expected?
• Did the County and participating agencies and other partners participate in the plan implementation process as assigned?
The County of Stanislaus is committed to involving the public in the continual reshaping and updating of the MJHMP, as discussed in Subsection 6.3.4.
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6.3.3 Incorporation into Existing Planning Mechanisms
Another important implementation mechanism that is highly effective and low-cost is the incorporation of the HMP recommendations and their underlying principles into other county and city plans and mechanisms. Where possible, plan participants will use existing plans and/or programs to implement hazard mitigation actions. This plan should also be cross-referenced when related planning mechanisms are updated. As previously stated above, mitigation is most successful when it is incorporated into the dayto-day functions and priorities of government and development. As described in this plan’s capability assessment and jurisdictional annexes, the County and participating jurisdictions already implement policies and programs to reduce losses to life and property from hazards. This plan builds upon the momentum developed through previous and related planning efforts and mitigation programs and recommends implementing actions, where possible, through these other program mechanisms.
These existing mechanisms include (but are not limited to) the following:
• County and local general plans (General Plan Safety Element) • Community service district area plans and master plans • County and local emergency operations plans
• County and local ordinances
• Flood/stormwater management/master plans
• Community wildfire protection plans
• GSPs
• IRWMPs
• Stormwater Resource Plans
• Urban Water Management Plans (UWMPs)
• CIPs
• Other plans and policies outlined in the capability assessments in the jurisdictional annexes • Other plans, regulations, and practices with a mitigation focus HMPC members involved in the updates to the planning mechanisms will be responsible for integrating the findings and recommendations of this plan with these other plans, programs, etc., as appropriate. As an action step to ensure integration with other planning mechanisms, the County OES Manager or designee will discuss this topic at the annual meeting of the HMPC described above in Subsection 6.3.1. The HMPC will discuss where there are opportunities to incorporate the plan into other planning mechanisms and who would be responsible for leveraging those opportunities. HMPC members representing local jurisdictions will work with their jurisdictional Planning Committees to integrate their identified mitigation actions into their local plans and programs. Efforts to integrate the HMP into local plans, programs, and policies will be reported on at the annual HMPC plan review meeting, and a record of successful integration efforts will be kept.
Efforts should continuously be made to monitor the progress of mitigation actions implemented through these other planning mechanisms and, where appropriate, their priority actions should be incorporated into updates of this hazard mitigation plan. Examples of a process for incorporation of the MJHMP into specific existing or upcoming planning mechanisms include:
• Each community (County, Ceres, Hughson, Modesto, Newman, Oakdale, Patterson, Riverbank, Turlock, Waterford) should adopt (by reference or incorporation) this MJHMP into the Safety Element of their General Plan(s), as encouraged by AB 2140. Evidence of such adoption (by formal, certified resolution) shall be provided to Cal OES and FEMA to become eligible or maintain eligibility for CDDA funding. Also, specific risk and vulnerability information from the Stanislaus County MJHMP can be incorporated into the General Plan; which, can in turn, inform the development of hazard overlay zones, or other policy changes designed to minimize hazard impacts. Each jurisdiction has a specific mitigation action related to this process outlined in Subsection 5.3. • Reference into the State of California CVFPP. The MJHMP will provide information that can be included in the CVFPP and Mid-San Joaquin River FMP, and other water and flood management plans. The process for updating these regional plans will vary, but the flood data developed for the MJHMP can be used in other plans, as it relates to exposure estimates and overall vulnerability to floods. 1080
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• Stanislaus County Board of Education Comprehensive Safe School Plans. The Office of Education Annex provides valuable information on the vulnerability of the County’s school facilities. This information can be integrated into school safety plans, and incorporated as a way to leverage additional state funding for hazard mitigation.
• Stanislaus County Board of Education Prevention Programs (School Crisis Response Seminars, Bullying Prevention Training).
• Incorporation into the City of Modesto EOP and Strategic Plan. • Referencing the HMP in the California State University, Stanislaus’ EOP.
6.3.4 Continued Public Involvement
Continued public involvement is imperative to the overall success of the plan’s implementation. Efforts will be made to involve the public in the plan maintenance, evaluation, and review process. This includes maintaining a digital version of the plan on the County OES website for public review, or the County’s MJHMP webpage (https://www.stanoes.com/lhmp.shtm) that should continue to function as a repository of the current and past HMPs. In addition, information on who to contact within the OES will be posted with the plan. The Stanislaus County OES will maintain a file of comments received for reference during the next five-year update. Any revisions to the plan that may occur as a result of a disaster will also be made public and posted on the County website.
The next five-year update process also provides an opportunity to solicit participation from new and existing stakeholders and publicize success stories from the plan implementation and seek additional public comment. A public hearing(s) or survey to receive public comment on the plan will be held during the plan update period. When the HMPC reconvenes for the update, they will coordinate with all stakeholders participating in the planning process, including those who joined the HMPC after the initial effort, to update and revise the plan. Public notice will be posted, and public participation will be invited, at a minimum, through available website postings and press releases to the local media outlets as well as email and social media announcements.
Public involvement strategies that were used during the 2021 – 2022 planning process are captured in the Outreach Strategy in Appendix F. The appendix can serve as a reference for continued public involvement over the next several years and lays the foundation for outreach associated with the next formal five-year update. The HMPC should incorporate the following engagement concepts from the Outreach Strategy:
• Collaborate with CBOs and faith-based organizations (i.e., Stockton Environmental Justice Program of Catholic Charities of Stockton).
• Create stories and mitigation success announcements to use for publishing at media outlets. • Distribute emails and postcards and newsletters to the public about hazard mitigation • Circulate information on hazard mitigation through the K-12 schools through collaboration with the Office of Education Local Planning Team.
• Participate in existing community events to share information about hazard mitigation (e.g., community farmer’s markets, library events, senior centers).
• Continue to use the County’s MJHMP Webpage as a distribution point or repository for HMP information.
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7 PLAN ADOPTION
DMA Requirement §201.6(c)(5):
[The plan shall include...] Documentation that the plan has been formally adopted by the governing body of the jurisdiction requesting approval of the plan (e.g., City Council, County commissioner, Tribal Council).
7.1 Element E.1 Formal Plan Adoption Documentation
Adoption by the local governing body demonstrates the community’s commitment to implementing the mitigation strategy and authorizes responsible agencies to execute their actions. The final plan is not approved until Stanislaus County and each participating jurisdiction adopts the plan and FEMA receives documentation of formal adoption by the governing body of each jurisdiction requesting approval. This plan is for Stanislaus County, the unincorporated County, and its incorporated cities of Ceres, Hughson, Modesto, Newman, Oakdale, Patterson, Riverbank, Turlock, Water, as well as the County’s Office of Education.
Stanislaus County and the nine participating cities, together with the County’s Office of Education plan to submit this plan to the Stanislaus County Board of Supervisors (BOS), County Office of Education, and their respective city councils upon successful completion of State and federal review and following the issuance of an Approved Pending Adoption (APA) designation from FEMA. This provides an efficient approval process if FEMA determines the MJHMP requires revisions because the County and each participating city as well as the Office of Education can make these revisions prior to initiating the local plan adoption process.
Once FEMA issues APA notification, adoption by each participating jurisdiction must take place within one year for each jurisdiction to become or remain eligible for FEMA HMA program funding. Given this is a multi-jurisdictional planning process, Stanislaus County will coordinate the adoption of all nine jurisdictions and the County’s Office of Education adoption process as soon as the plan receives APA status. Because each City/Board governing bodies have different meeting schedules, Stanislaus County will also coordinate with each participating jurisdiction/agency regarding the timing of their adoptions to submit adoption documentation to Cal OES and FEMA at the same time.
Once the County records and submits the adoption documentation to Cal OES and FEMA, FEMA will issue an official approval letter stating which jurisdictions/agency have adopted and are approved and eligible for FEMA HMA program funding. The approval letter will include the expiration date five years from the date of the letter and attached to the approval letter will be a final FEMA Local Mitigation Plan Review Tool that provides feedback on the strengths of the plan, recommendations for plan improvements during future plan updates, and suggestions for implementing the mitigation strategy.
7.2 General Plan Safety Element Integration
The MJHMP was prepared consistent with the Stanislaus County General Plan Safety Element. The planning mechanisms cover common overlapping natural hazard issues and mutually-reinforcing policies and implementation programs. California Government Code Section 65302.10, (AB 2140) encourages California counties and cities to adopt their current, FEMA-approved LHMPs into the Safety Element of their General Plan. This adoption by reference or incorporation of the MJHMP into the Safety Element of the General Plan follows plan approval and makes Stanislaus County and each participating jurisdiction eligible to be considered for part or all of its local-share costs on eligible public assistance funding to be provided by the State under the CDAA. As such, AB 2140 compliance provides additional funding after a disaster occurs and this is an optional state incentive to help counties and cities become more resilient to natural hazards. Because compliance with AB 2140 expires when the MJHMP expires, the County must re-adopt the plan into the Safety Element during update cycles to ensure continued compliance and funding eligibility. Additionally, each participating jurisdiction must adopt their annex into their own General Plan Safety Element, as the annex jurisdictions are not covered under the County’s General Plan Safety Element adoption.
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8 REFERENCES
Abc 10. 2019. Stanislaus County: What Every Person Should Know About Flood Risk. Accessed December 3, 2021. https://www.abc10.com/article/news/a/103-6cf48c36-aa4a-42b2-8f73-1cd5e42621e8 Adirondack Council. 2021. What You Need To Know About Aquatic Invasive Species. Accessed December 1, 2021. https://www.adirondackcouncil.org/page/blog-139/news/what-you-need-to-know-about-aquaticinvasive-species--invasive-species-blog-series-1385.html Arcuni, Peter, Rivers in the Sky: What You Need to Know About Atmospheric River Storms. KQED, Jan. 2019
California Accidental Release Prevention Program. California Climate Action Team (CAT) Heat Adaptation Workgroup, “Preparing California for Extreme Heat,” October 2013 California Climate Adaptation Strategy 2018
California Department of Finance, 2015-2019 American Community Survey (ACS), 5-year estimates, U.S.
Census Bureau
California Department of Forestry and Fire Protection website California Department of Public Health website
California Department of Water Resources, 2006, “Drought Preparedness” California Department of Water Resources, Division of Safety of Dams, Jurisdictional Dams Database California Department of Water Resources, Water Conditions and Drought Report to Governor, 2009 California Department of Water Resources. www.water.ca.gov/ California Emergency Management Agency, Disaster Recovery and Mitigation Handbook California Emergency Management Agency, Tools for Preparing your LHMP, 2012 California Energy Commission (Cal-Adapt). 2021. Cal-Adapt. Climate Tools. Extreme Heat Days & Warm Nights. Accessed on September 1, 2021. Available at: https://cal-adapt.org/tools/extreme-heat California Environmental Protection Agency, Department of Toxic Substance Control California Environmental Protection Agency (CalEPA). 2013. Preparing California for Extreme Heat:
Guidance and Recommendations. Developed by the Heat Adaptation Work Group California Climate Action Team (CAT). California Environmental Protection Agency. October 2013. Accessed January 13, 2022.
Available at:
http://www.climatechange.ca.gov/climate_action_team/reports/Preparing_California_for_Extreme_Heat.p df
California Fire Plan, 2010
California Geological Survey
California Governor’s Office of Emergency Services. Contingency Plan for Excessive Heat Emergencies. 2014
California Governor’s Office of Emergency Services. FY 2019-2020 Public Safety Power Shutoff Legislative Report
California Governor’s Office of Planning and Research. The Integrated Climate Adaption and Resiliency Program. Impact Report and 2020 Program Recommendations California Natural Resources Agency (CNRA), Fourth Climate Change Assessment Report, 2018 California Public Utilities Commission
1083
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan References
2022-2027 Update Page 8-2
California State Parks website
Center for Disease Control, Agency for Toxic Substances and Disease Registry, Social Vulnerability Index Center for Western Weather and Water Extremes, Atmospheric Rivers scale. http://cw3e.ucsd.edu/CW3EReleases-New-Scale-to-Characterize-Strength-and-Impacts-of-Atmospheric-Rivers/ City of Ceres 2020 Urban Water Management Plan. 2021
City of Ceres 2035 General Plan. 2018
City of Ceres Water Master Plan. 2011
City of Hughson General Plan. 2005
City of Modesto General Plan. 2019
City of Newman 2020 Urban Water Management Plan. 2020
City of Newman 2030 General Plan Housing Element. 2016
City of Newman General Plan. 2007
City of Oakdale General Plan. 2013
City of Oakdale Water Master Plan, 2015
City of Patterson General Plan. 2010
City of Riverbank 2020 Urban Water Management Plan.
City of Riverbank General Plan. 2009
City of Turlock General Plan. 2012
City of Waterford 2016 Water Master Plan.
City of Waterford General Plan. 2007
Department of Water Resources (DWR). 2022. Central Valley Flood Protection Plan Update. Available at:
https://water.ca.gov/-/media/DWR-Website/Web-Pages/Programs/Flood-Management/Flood-Planningand-Studies/Central-Valley-Flood-Protection-Plan/Files/CVFPPUpdates/2022/2022updateCVFPP22_layout_v9_plus_Append_BC.pdf East Stanislaus Integrated Regional Water Management Plan (IRWM) (2018) Environmental Protection Agency, National Response Center Federal Emergency Management Agency, Local Mitigation Plan Review Guide, 2011 FEMA Community Information System
FEMA, CRS Coordinators Manual
Flood Emergency Information Exchange
Flood Insurance Study, Stanislaus County – FEMA, August 24, 2021 Gerike, Lydia. 2021. "Update: Here's How Residents Of Stanislaus, San Joaquin Counties Described Earthquake". The Modesto Bee. https://www.modbee.com/news/local/article252665353.html.
Hubbard SWCD. 2021. Impacts of Aquatic Invasive Species. Accessed December 1, 2021. https://storymaps.arcgis.com/stories/5ab395b0f8c946208797fbde0f63593f Invasive Species Centre. n.d. Climate Change – Invasive Species Centre. Accessed December 1, 2021. https://www.invasivespeciescentre.ca/invasive-species/what-is-at-risk/climate-change/ Izaak Walton League of America. n.d. Preventing Invasive Species. Accessed December 1, 2021. https://www.iwla.org/outdoor-recreation/invasives
1084
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan References
2022-2027 Update Page 8-3
KMPH. 2020. Deadly Highway Crash in Dense Fog in Turlock. Accessed December 7, 2021. https://kmph.com/news/local/deadly-highway-crash-in-dense-fog-in-turlock.) Modesto Bee
Modesto Subbasin Groundwater Sustainability Plan (2022) Multi-Hazard Mitigation Planning Guidance under the Disaster Mitigation Act of 2000 National Aeronautics and Space Administration Global Hydrology Resource Center https://ghrc.nsstc.nasa.gov/home/content/atmospheric-rivers-and-lake-oroville-dam-stress National Center for Environmental Information (NCEI)
National Drought Mitigation Center, University of Nebraska-Lincoln, U.S Drought Monitor National Drought Mitigation Center, University of Nebraska-Lincoln, Drought Impact Reporter National Flood Insurance Program, Community Status Book, 2020 National Inventory of Dams
National Oceanic and Atmospheric Administration. What is the Pineapple Express? National Ocean Service website, https://oceanservice.noaa.gov/facts/pineapple-express.html National Pipeline Mapping System National Register of Historic Places National Renewable Energy Laboratory (NREL) Wind Prospector National Center for Environmental Information (NCEI)National Weather Service website
Privacy Rights Clearinghouse Database
Rahel, Frank J., And Julian D. Olden. 2008. “Assessing the Effects of Climate Change on Aquatic Invasive Species”. Conservation Biology 22, no. 3 (2008): 521–33. https://doi.org/10.1111/j.1523- 1739.2008.00950.x
Rheinheimer, D. E., and J. H. Viers. 2014. "Combined Effects of Reservoir Operations and Climate Warming on the Flow Regime of Hydropower Bypass Reaches of California's Sierra Nevada". River Research And Applications 31 (3): 269-279. doi:10.1002/rra.2749 Robert T. Stafford Disaster Relief and Energy Assistance Act, Section 322 SGCRP, 2016: The Impacts of Climate Change on Human Health in the United States: A Scientific Assessment. Crimmins, A., J. Balbus, J.L. Gamble, C.B. Beard, J.E. Bell, D. Dodgen, R.J. Eisen, N. Fann, M.D. Hawkins, S.C. Herring, L. Jantarasami, D.M. Mills, S. Saha, M.C. Sarofim, J. Trtanj, and L. Ziska, Eds.
U.S. Global Change Research Program, Washington, DC, 312 pp.
Southwest Climate and Environmental Information Collaborative (SCENIC) Stanislaus County 2017 Local Hazard Mitigation Plan
Stanislaus County 2015 General Plan
Stanislaus County Agricultural Commissioner’s Agricultural Report, 2020 Stanislaus County Assessor’s Office
Stanislaus County Code of Ordinances
Stanislaus County Emergency Operations Plan (2021)
Stanislaus County Extreme Heat Contingency Plan (2018)
Stanislaus County Flood Management Ordinance
State of California Hazard Mitigation Plan (2018)
State of California Office of Historic Preservation
The Common Core of Data (CCD) – National Center for Education Statistics 1085
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan References
2022-2027 Update Page 8-4
Topping, Ken. State Guidance for Hazard Mitigation Planning. California Polytechnic State University. State Hazard Mitigation Team Meeting. May 10, 2015
Turlock Irrigation District. 2017. Maximum Flow Releases from New Don Pedro Reservoir in 2017.
Turlock Journal. 2021. “Stanislaus County sees sharp increase in opioid deaths”, Accessed December 5, 2021. https://www.turlockjournal.com/news/local/stanislaus-county-sees-sharp-increase-opioid-deaths/ U.S. Department of Agriculture, National Agricultural Statistics Servce, Census of Agriculture 2017 U.S. Department of Agriculture (USDA), Risk Management Agency Crop Indemnity Reports 2007-2020 U.S. Department of Agriculture, Sectary of Agriculture, Disaster Designations 2012-2020 U.S. Fish and Wildfire Service, Aquatic Invasive Species U.S. Fish and Wildfire Service, San Juaquin National Wildlife Refuge U.S. Fish and Wildlife Service, Environmental Conservation Online System United States Geological Survey
University of California, Riverside, Center for Invasive Species Research Western Regional Climate Center. https://wrcc.dri.edu/
1086
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan Appendix A: Planning Committee
2022-2027 Update
Appendix A: Hazard Mitigation Planning Committee
1087
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan Appendix B: Planning Process Documentation
2022-2027 Update
Appendix B: Planning Process Documentation
1088
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan Appendix C: Approval and Adoption
2022-2027 Update
Appendix C: Approval and Adoption Documentation
1089
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan Appendix D: Mitigation Categories and Alternatives
2022-2027 Update
Appendix D: Mitigation Categories and Alternatives
1090
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan Appendix E: Annual Progress Meeting Agenda and Report Template 2022-2027 Update
Appendix E: Annual Progress Meeting Agenda and Report Template 1091
Stanislaus County Multi-Jurisdictional Hazard Mitigation Plan Appendix F: Outreach Strategy
2022-2027 Update
Appendix F: Outreach Strategy
1092
1093
City of Oakdale
DRAFT Water Shortage Contingency Plan
March 2026
B
Appendix B
Notices to Public
and Public Outreach Efforts
1094
CITY OF OAKDALE PUBLIC SERVICES DEPARTMENT
455 S. Fifth Avenue • Oakdale, California 95361
Phone: 209.845.3625 • Fax: 209.848.4344
www.oakdalegov.com/public-services
April 15, 2026
SUBJECT: Notice of Preparation for the 2025 City of Oakdale Urban Water Management Plan (UWMP) and Water Shortage Contingency Plan (WSCP)
To Whom It May Concern,
The Urban Water Management Planning Act, California Water Code (CWC) § 10610 et seq., requires every urban water supplier providing water for municipal purposes, either directly or indirectly, to more than 3,000 customers or supplying more than 3,000 acrefeet of water annually to prepare and adopt an Urban Water Management Plan (UWMP) and update that plan every five years. The UWMP is a planning document to support long-term resource planning and ensure adequate water supplies are available to meet existing and future water demands.
Pursuant to the requirements of the CWC, Division 6, Part 2.6 Urban Water Management Planning, Section 10621 (b), every urban water supplier required to prepare an UWMP shall, at least 60 days before the public hearing on the plan required by Section 10642, notify any city or county within which the supplier provides water supplies that the urban water supplier will be reviewing the plan and considering amendments or changes to the plan.
Per CWC Section 10642, prior to adopting such plan(s), the urban water supplier shall make the UWMP and Water Shortage Contingency Plan (WSCP) available for public inspection within the jurisdiction of the water supplier. In addition, the urban water supplier shall provide notice of the time and place of a hearing to any city or county within which the supplier provides water supplies.
This letter is intended to notify your agency that the City of Oakdale (City) is currently in the process of preparing the 2025 UWMP and WSCP. The City’s public hearing for the 2025 UWMP and WSCP is scheduled for June 15, 2026. Comments can be submitted prior or during the public hearing.
For further information on the public hearing or the UWMP and WSCP update, refer to the city’s website, https://www.oakdalegov.com/, or please contact us at (209) 845-3600.
Sincerely,
Jeff Gravel
Jeff Gravel
Public Services Director
1095
City of Oakdale
DRAFT Water Shortage Contingency Plan
March 2026
C
Appendix C
City Resolution Adopting WSCP
1096
City of Oakdale
2025 Urban Water Management Plan
May 2026
I
Appendix I
City of Oakdale Municipal Code
1097
1098
1099
1100
1101
1102
1103
City of Oakdale
2025 Urban Water Management Plan
May 2026
J
Appendix J
Water Rates
1104
1105
City of Oakdale
2025 Urban Water Management Plan
May 2026
K
Appendix K
UWMP Adoption Resolution
1106
CITY OF OAKDALE
CITY COUNCIL STAFF REPORT
Date: Monday, June 15, 2026
To: Mayor Bairos and Members of the City Council
From: Jerry Ramar, City Manager
Subject: Consider a Resolution Approving the Fiscal Year 2026-2027 Preliminary Budget
RECOMMENDATION
It is recommended that the City Council adopt a resolution approving the City of Oakdale’s Preliminary Budget for Fiscal Year 2026-2027.
BACKGROUND
The City of Oakdale follows a comprehensive, structured annual budgeting process that includes periodic reviews to monitor and adjust revenue and expenditure projections as needed and to keep the council continually informed pursuant to the Oakdale Municipal Code, keeping the City Council fully advised at all times as to the financial conditions and needs of the city. These checkpoints allow 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.
This report presents the Fiscal Year 2026-2027 proposed Preliminary Budget for the City of Oakdale.
BUDGET STRUCTURE AND OVERVIEW
The City’s Operating Budget encompasses over 80 individual fund accounts, each governed by specific revenue sources and expenditure rules. These include Restricted Enterprise Funds (e.g., water and sewer) as well as unrestricted funds such as the General Fund. Many of these fund accounts have specific rules and requirements that dictate how these funds can be used.
For example, funds collected each month from residents for water service can only be used to cover the costs associated with maintaining and operating the water system.
These funds cannot be used to cover public safety or any other non-water related expense.
The three largest and most familiar fund accounts in the budget are 1) General Fund; 2) Sewer Fund; and 3) Water Fund.
• General Fund (110): Unrestricted revenues supporting general city services. • Water Fund (645): Revenues and expenses tied to the operation and maintenance of the water utility.
AGENDA ITEM 11.1
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2026-2027 Preliminary Budget
MEETING DATE: Monday, June 15, 2026
• Sewer Fund (622): Operations and capital costs associated with the wastewater system.
DISCUSSION
The FY 2026–2027 Preliminary Budget was prepared based on prior-year trends, updated projections, and departmental requests. Notable factors influencing the FY 2026-2027 budget include:
• General Fund Revenues: Projected at $13,887,765, not including Cannabis Fund revenues and Measure H revenues.
• General Fund Expenditures: Total projected expenditures are $18,545,610, with public safety services continuing to make up the majority (Police: $7.3M; Fire:
$5.0M).
• Transfers: Projected interfund transfers-in of $5,620,200 and transfers-out of $3,878,731.
• Ending Fund Balance: The projected General Fund balance is $7,051,142, which maintains the City’s General Fund reserve at approximately 38%, consistent with City Council policy.
These projections ensure continuity of services and financial stability despite modest reductions in revenue.
To ensure ease of use and access, the following includes direct links to the Fiscal Year 2026-2027 Preliminary Budget funds. These links enable readers to review detailed fund allocations, projected revenues and expenditures, and specific uses of key funding sources, such as the General Fund and Water and Sewer Funds. 2025-2026 Budget
Summary by Fund
Water Fund – Operations
645
Water Capital Replacement
Fund – 644
Sewer Capital Replacement
Fund - 621
Sewer Capital Replacement
Fund (621) projects:
Sewer Operations Fund –
622
SPECIAL FUNDS OVERVIEW
Notable highlights:
• Measure H (Fund 115): All projected funds of $2,755,200 will be transferred to support public safety functions, street lighting, street sweeping and the Bianchi Community Center, with a projected ending balance of $0. • Cannabis Fund (114): Ending balance projected at $175,745. • Street and Capital Replacement Funds: Continued allocation for road maintenance and capital facilities, including transfers and expenditures under SB1 and Measure L.
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2026-2027 Preliminary Budget
MEETING DATE: Monday, June 15, 2026
MEASURE H IMPACTS
Measure H remains an essential funding source for public safety staffing. For FY 2025– 2026, the entire projected revenue of $2,755,200 has been transferred to the General Fund and other applicable public safety functions. We have projected no increase or decrease for FY 2026-2027.
In November 2014, the residents of Oakdale approved Measure Y, a general ½-cent sales tax measure that provides revenue for City services. Measure Y expired on March 31, 2020. Over 90% of the revenue collected from Measure Y was used to help fund public safety services. Measure Y continued to allow the City of Oakdale to improve its public safety services. As a result of Measure Y, the Oakdale Police Department was able to provide proactive policing, and the Fire Department was able to staff three fire personnel at Fire Station 28 (G Street) and three at Fire Station 27 (Willowood) 24 hours a day, 365 days per year.
In November 2019, the residents approved Measure H with 74% of the vote to extend the general ½ cent sales tax measure for an additional 11 years. Measure H expires on March 31, 2031, meaning that in 2030 the City Council and the Oakdale community will have to determine whether to place a ballot measure on the November 2030 ballot to extend Measure H beyond that date.
Department / Program Total Projected
Expense
Measure H
Allocation
% of Measure
H Funds
Police Administration $1,343,160
Police Dispatch $1,023,571
Police Special Services $543,605
Police Field Services $4,360,459
Police Total $7,270,795 $1,676,097 60.8%
Fire Department $5,796,008 $965,207 35.0%
Senior Center Operations
(7440) $44,050
Senior Program Activities
(7340) $93,310
Senior Center Total $137,360 $30,000 1.1%
Community Center (7460) $57,245 $30,000 1.1%
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2026-2027 Preliminary Budget
MEETING DATE: Monday, June 15, 2026
Street Sweeping $125,000 $30,000 1.1%
Traffic Signals & Street
Lighting $399,000 $23,896 0.9%
Grand Total $13,015,363 $2,755,200 100.00%
CITY OF OAKDALE
City Council Staff Report (Continued)
SUBJECT: 2026-2027 Preliminary Budget
MEETING DATE: Monday, June 15, 2026
ENTERPRISE & CAPITAL PROJECT FUNDS
• Water Operations (645): Revenues of $6,235,000 and expenditures of $5,182,327, with a projected ending balance of $511,676.
• Sewer Operations (622): Revenues of $7,165,000, expenditures of $6,944,106, ending balance of $1,793,568.
• Capital Projects Funds: Continue to support long-term infrastructure needs, including park, street, and government facility investments.
RECOMMENDATION
It is recommended that the City Council adopt a resolution approving the City of Oakdale’s Preliminary Budget for Fiscal Year 2026-2027.
ATTACHMENTS:
• Exhibit A: Resolution 2026-XX
• Exhibit B: FY 2026–2027 Preliminary Budget Summary by Fund
IN THE CITY COUNCIL
OF THE CITY OF OAKDALE
STATE OF CALIFORNIA
RESOLUTION 2026-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OAKDALE APPROVING THE FISCAL YEAR 2026-2027 PRELIMINARY BUDGET
WHEREAS, the City of Oakdale Municipal Code provides that the City Manager shall cause to be prepared and submitted to the City Council an annual budget for all account funds, including the General Fund Budget; and
WHEREAS, the recommended Preliminary Budget covering the Fiscal Year 2026-2027 has been reviewed by the City Council with regard to the approval of estimated revenues and expenditures, including a presentation delivered at a regular meeting of the City Council held on June 15, 2026.
NOW, THEREFORE BE IT RESOLVED that the CITY COUNCIL hereby approves the Preliminary Budget for Fiscal Year 2026-2027 and Financial Policies for the City of Oakdale.
THE FOREGOING RESOLUTION IS HEREBY ADOPTED THIS 15
th DAY OF JUNE
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
Jeff Kettering
Richard Murdock
Shanon Evans, Fire Chief
Jeff Gravel, Director of Public Services
Jerry Ramar, City Manager
Tom Hallinan, City Attorney
Appointed Officials
Jason Grogan, Police Chief
Mayor
Albert Avila, Director of Finance
City Of Oakdale
Department Heads
Councilmembers
Jarod Pitassi
Other Elected Officials
Alanna Bryant , City Treasurer
Patrick Mondragon, City Clerk
State of California
PROPOSED PRELIMINARY BUDGET
FISCAL YEAR 2026-2027
Cherilyn Bairos
Kayleigh Gilbert
6/4/2026
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 5,777,024 14,084,986 4,382,002 (2,312,499) 16,058,535 5,872,978 114 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
6,354,836 17,196,132 4,382,002 (5,088,699) 16,324,520 6,519,751 117 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 (226,861) 316 478,585 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
2 6/4/2026
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 435,200 13,556 200,000 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 111,516 510 114,370 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 69,929,864 53,908,907 10,050,279 (10,050,279) 55,038,798 68,702,096 3 6/4/2026
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 5,872,978 13,546,850 5,494,698 (889,150) 17,374,174 6,651,202 114 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
6,519,751 16,565,050 5,494,698 (3,908,848) 17,641,719 7,028,932 117 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 50,500 160,547 0 211,047 0 120 DEVELOPMENT SERVICES 0 539,400 205,570 0 744,970 0
0 753,900 789,150 0 1,543,050 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 16,470 77,185
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 5,000 57,196 225 COMPLIANCE MITIGATION REVOLVING FUND 6,405 200,000 0 0 100,000 106,405 229 SOLID WASTE 516,918 188,081 0 0 139,865 565,134
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 42,204 0 0 1,000 4,510,333
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 75,000 320,971 248 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) 320,528 0 0 251,188 26,675 268 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
276 RIVERBANK ANIMAL SERVICES 0 317,819 0 0 300,252 17,567 277 RIVERBANK ANIMAL SERVICES EQUIPMENT 21,502 6,270 0 0 0 27,772 278 ESCALON ANIMAL SERVICES EQUIPMENT 16,448 6,400 0 0 0 22,848 279 ESCALON ANIMAL SERVICES 0 151668 0 0 151604 64
284 BRIDLE RIDGE LLMD 190,969 645,725 50,000 0 664,487 222,207 285 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 0 97,877
TOTAL SPECIAL REVENUE FUNDS 17,081,862 7,606,658 50,000 (1,730,000) 8,425,656 14,484,987
CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION (119,176) 316 2,673,000 0 0 2,575,849 (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 0 344,870 176,041 354 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 2,252,215 2,410,322
CITY OF OAKDALE
BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2025-26
4 6/4/2026
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
TOTAL CAPITAL PROJECT FUNDS 7,529,925 4,435,500 0 0 6,834,580 5,130,845
DEBT SERVICE FUNDS
462 ENERGY EFFICIENCY & CONSERVATION 500,150 116,714 0 0 494,281 122,583 465 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 145,449 510 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 708,790 666,106 0 (150,000) 370,000 854,896 520 EMPLOYEE LIABILITY FUND (OPEB) 780,096 37,163 0 0 156,000 661,259 525 INFORMATION TECHNOLOGY 635,878 268,600 0 0 350,000 554,478 530 VEHICLE REPLACEMENT 353,182 71,710 0 0 155,000 269,892 532 FIRE EQUIPMENT REPLACEMENT 163,203 104,000 0 0 100,000 167,203 535 PERS LIABILITY 3,696,293 3,110,680 0 (740,000) 2,982,930 3,084,043 540 FACILITY MAINTENANCE FUND 1,730,936 12,000 0 0 1,141,712 601,224 542 EQUIP REPLACEMENT FUND 24,376 2,130 0 0 15,890 10,616 545 POLICE EQUIPMENT REPLACEMENT 446,561 52,440 0 (25,000) 110,000 364,001 549 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 5,418,331 50,000 (915,000) 8,374,553 7,219,536
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 4,861,144 3,245,924 622 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 4,905,346 7,239,942 645 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) 22,183,261 14,404,195
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 0 223,803
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 8,750 0 0 7,000 36,851 746 SENIOR OUTREACH TRUST FUND 54,633 1,200 0 0 7,000 48,833 790 BRIDLE RIDGE 2003-2 CFD 620,450 297,196 0 0 292,173 625,473 791 BRIDLE RIDGE 2004-1 CFD 221,948 122,378 0 0 115,598 228,728 792 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 4,000,759 0 0 4,012,555 3,350,573 ALL FUND TOTAL 68,799,973 55,267,880 8,673,848 (8,673,848) 71,550,537 52,419,439 5 6/4/2026
FUND NAME DESCRIPTION
FUND
BALANCE
07/01/2026
PROJECTED
REVENUES
PROJECTED
TRANSFERS
IN
PROJECTED
TRANSFERS
OUT
PROJECTED
EXPENDITURES
PROJECTED
ENDING
BALANCE
06/30/2027
110 GENERAL FUND 6,651,202 13,887,765 5,620,200 (1,028,145) 18,255,625 6,875,397 114 CANNABIS FUND 377,730 263,000 0 (175,000) 289,985 175,745 115 MEASURE H 0 2,755,200 0 (2,755,200) 0 0
7,028,932 16,905,965 5,620,200 (3,958,345) 18,545,610 7,051,142 117 FACILITIES 0 88,000 179,370 0 267,370 0
118 RECREATION 0 77,400 266,773 0 344,173 0
119 ENGINEERING & PW ADMINSTRATION 0 41,000 219,627 0 260,627 0 120 DEVELOPMENT SERVICES 0 476,100 312,375 0 788,475 0
0 682,500 978,145 0 1,660,645 0
SPECIAL REVENUE FUNDS
203 SUPPLEMENTAL LAW ENFORCEMENT 115,359 202,800 0 (75,000) 162,000 81,159 206 OTS - ENFORCEMENT GRANT 0 101,900 0 0 101,900 0
211 NON JUDICIAL FORFEITURE 14,553 610 0 0 5,000 10,163 212 SB - 2 PLANNING GRANT 0 0 0 0 0 0
213 LOCAL EARLY ACTION PLANNING (LEAP) GRANT (13,509) 0 0 0 0 (13,509) 214 SAFETY SALES TAX (PROP 172) 5,461 230,750 0 (235,000) 0 1,211 215 GAS TAX 463,767 684,673 0 (370,000) 0 778,440
216 SB1-ROAD MAINTENANCE 235,651 659,633 0 0 0 895,284
217 TRAFFIC CONGESTION RELIEF FUND 84,683 400 0 0 0 85,083 221 LOCAL TRANSPORTATION 77,185 250 0 0 70,000 7,435
222 MEASURE L 2,052,575 1,423,500 0 0 0 3,476,075
224 REGIONAL EARLY ACTION PLAN GRANT (REAP) 57,196 0 0 0 57,196 0 225 COMPLIANCE MITIGATION REVOLVING FUND 106,405 80,000 0 0 50,000 136,405 229 SOLID WASTE 565,134 180,600 0 0 178,000 567,734
230 GENERAL PLAN 332,425 87,000 0 0 0 419,425
231 SOUTH INDUSTRIAL SPECIFIC PLAN (71,000) 0 0 0 0 (71,000) 232 SENIOR CENTER GRANTS FUNDS 4,260 15,000 0 0 19,260 0 234 U.S. FISH WILDLIFE RESTORATION GRANT 0 0 0 0 0 0
235 CA DEPT FISH WILDLIFE RESTORATION GRANT 0 0 0 0 0 0 239 AMERICAN RECOVERTY ACT FUND 0 0 0 0 0 0
241 HOUSING 4,510,333 1,000 0 0 0 4,511,333
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 320,971 3,000 0 0 25,000 298,971 248 CAL HOME LOAN REUSE 407,188 0 0 0 0 407,188
252 BRIDLE RIDGE STREET MAINT 143,604 17,500 0 0 0 161,104 266 COMM DEVELOPMENT REUSE 702,248 600 0 0 50 702,798
267 COMMUNITY DEVELOPMENT BG 26,675 0 0 0 4,817 21,858
268 ABANDONED VEHICLE 115,361 19,500 0 (15,000) 7,000 112,861 270 EDUCATION/GOVT CTV 4,390 36,950 0 0 15,000 26,340
276 RIVERBANK ANIMAL SERVICES 17,567 316,900 0 0 322,939 11,528 277 RIVERBANK ANIMAL SERVICES EQUIPMENT 27,772 6,520 0 0 0 34,292 278 ESCALON ANIMAL SERVICES EQUIPMENT 22,848 6,400 0 0 0 29,248 279 ESCALON ANIMAL SERVICES 64 164,304 0 0 164,634 (266) 284 BRIDLE RIDGE LLMD 222,207 666,096 50,000 0 694,487 243,816 285 BURCHELL HILL LLMD (8,916) 267,447 0 0 275,188 (16,657) 286 VINEYARDS LLMD 479,109 253,326 0 0 356,310 376,125
288 LIGHTING & LANDSCAPING DISTRICT 03-01 372,731 85,632 0 0 116,610 341,753 291 FIRE SERVICES CFD 2003-1 11,611 516,060 0 (525,000) 0 2,671 292 PUBLIC SAFETY CFD 2007-1 15,556 468,200 0 (480,000) 0 3,756 293 MAINTENANCE SERVICES CFD 2015-01 564,687 115,747 0 0 81,250 599,184 294 STREET REPLACEMENT FUND 97,877 0 0 0 97,877 0
TOTAL SPECIAL REVENUE FUNDS 14,582,864 6,612,298 50,000 (1,700,000) 2,804,518 16,740,644
CAPITAL PROJECT FUNDS
SURFACE TRANSPORTATION (22,025) 316 0 0 0 0 (22,025)
343 PARKS CAPITAL FACILITIES 1,602,301 864,500 0 0 550,800 1,916,001 344 STREETS CAPITAL FACILITIES 449,284 225,000 0 0 165,000 509,284 349 STORM CAPITAL FACILITIES 176,041 41,000 0 0 55,000 162,041 354 ADMINISTRATION CAPITAL FACILITES 178,135 36,200 0 0 60,000 154,335 355 FIRE CAPITAL FACILITIES (315,965) 15,000 0 0 0 (300,965) 356 POLICE CAPITAL FACILITIES 247,931 50,800 0 0 0 298,731 357 GENERAL GOVT CAPITAL FACILITIES 165,508 46,500 0 0 25,000 187,008 360 PLAN AREA FEE 10,152 100,000 0 0 90,000 20,152
623 SEWER CAPITAL FACILITIES 229,161 71,500 0 0 5,000 295,661 646 WATER CAPITAL FACILITIES 2,410,322 297,000 0 0 74,000 2,633,322 TOTAL CAPITAL PROJECT FUNDS 5,130,845 1,747,500 0 0 1,024,800 5,853,545
CITY OF OAKDALE
BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2026-27
6 6/4/2026
FUND NAME DESCRIPTION
FUND
BALANCE
07/01/2026
PROJECTED
REVENUES
PROJECTED
TRANSFERS
IN
PROJECTED
TRANSFERS
OUT
PROJECTED
EXPENDITURES
PROJECTED
ENDING
BALANCE
06/30/2027
CITY OF OAKDALE
BUDGET SUMMARY BY FUND - PROJECTED BALANCE
2026-27
DEBT SERVICE FUNDS
462 ENERGY EFFICIENCY & CONSERVATION 500,150 122,583 0 0 494,281 128,452 465 FIRE STATION DEBT SERVICE 12,060 450 180,000 0 164,659 27,851 467 2015 PENSION BONDS DEBT SERVICE 0 0 0 0 0 0
TOTAL DEBT SERVICE FUNDS 134,643 500,600 180,000 0 658,940 156,303
INTERNAL SERVICE FUNDS
DENTAL INSURANCE 150,099 510 110,650 0 0 118,000 142,749 512 EMPLOYEE FLEXIBLE SPENDING 14,759 26,000 0 0 26,000 14,759 515 RISK MANAGEMENT 854,896 134,106 0 (150,000) 450,000 389,002 520 EMPLOYEE LIABILITY FUND (OPEB) 661,259 37,163 0 0 156,000 542,422 525 INFORMATION TECHNOLOGY 554,478 290,100 0 0 415,000 429,578 530 VEHICLE REPLACEMENT 269,892 52,410 0 0 155,000 167,302 532 FIRE EQUIPMENT REPLACEMENT 167,203 104,000 0 0 100,000 171,203 535 PERS LIABILITY 3,084,043 3,422,000 0 (995,000) 3,273,000 2,238,043 540 FACILITY MAINTENANCE FUND 601,224 12,000 0 0 80,000 533,224 542 EQUIP REPLACEMENT FUND 10,616 50 0 0 0 10,666
545 POLICE EQUIPMENT REPLACEMENT 364,001 36,550 0 (25,000) 110,000 265,551 549 PARKS REPLACEMENT 439,646 8,000 0 0 0 447,646
565 LLMD LANDSCAPE MAINTENANCE 120 521,242 0 0 508,780 12,582 570 FLEET MAINTENANCE FUND 47,300 539,010 0 0 562,850 23,460 7,219,536 5,293,281 0 (1,170,000) 5,954,630 5,388,187
ENTERPRISE FUNDS
620 SEWER SRF RESERVE 1,291,874 24,000 0 0 0 1,315,874
621 SEWER CAPITAL REPLACEMENT 3,245,924 90,000 0 0 1,798,000 1,537,924 622 SEWER OPERATIONS FUND 1,572,805 7,165,000 0 0 6,944,237 1,793,568 631 PARKING OPERATIONS FUND 37,191 19,280 0 0 30,000 26,471 644 WATER CAPITAL REPLACEMENT 7,239,942 35,000 1,000,000 0 541,379 7,733,563 645 WATER OPERATIONS FUND 459,003 6,235,000 0 (1,000,000) 5,182,327 511,676 657 AVIATION OPERATIONS FUND 53,050 491,750 0 (50,000) 436,845 57,955 658 AIRPORT CAPITAL IMPROVEMENT 469,695 686,000 0 0 686,000 469,695 659 AIRPORT CAPITAL REPLACEMENT 34,711 500 50,000 0 0 85,211 TOTAL ENTERPRISE FUNDS 14,404,195 14,746,530 1,050,000 (1,050,000) 15,618,788 13,531,937
REDEVELOPMENT
363 REDEVELOPMENT SUCCESSOR AGENCY 154,244 253,674 0 0 228,885 179,033 460 REDEVELOPMENT DEBT SERVICE 511,484 1,648,338 0 0 1,647,338 512,484 665,728 1,902,012 0 0 1,876,223 691,517
TRUST/AGENCY FUNDS
740 BRIDLE RIDGE SOUTH TRAIL DEPOSITS 1,223,139 12,000 0 0 0 1,235,139 741 CRANE.PATTERSON SIGNAL 223,803 2,000 0 0 0 225,803
742 ANIMAL CONTROL TRUST 14,568 33,100 0 0 45,000 2,668 744 SENIOR CENTER TRUST FUND 17,464 8,030 0 0 0 25,494
745 POLICE RANGE TRUST FUND 36,851 8,200 0 0 7,000 38,051 746 SENIOR OUTREACH TRUST FUND 48,833 500 0 0 7,000 42,333 790 BRIDLE RIDGE 2003-2 CFD 625,473 297,196 0 0 292,500 630,169 791 BRIDLE RIDGE 2004-1 CFD 228,728 118,950 0 0 115,598 232,080 792 BRIDLE RIDGE 2005-1 CFD 489,586 236,105 0 0 230,784 494,907 799 GARBAGE COLLECTIONS 442,127 3,500,000 0 0 3,500,000 442,127 TOTAL AGENCY FUNDS 3,350,573 4,216,081 0 0 4,197,882 3,368,772 ALL FUND TOTAL 52,517,316 52,606,767 7,878,345 (7,878,345) 52,342,036 52,782,047 7 6/4/2026 SUMMARY OF GENERAL FUND REVENUES AND EXPENDITURES FUND 110 2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
PROPERTY TAXES 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,746,346 5,869,140 5,869,140 6,049,310 OTHER TAXES 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,485,946 6,396,500 6,396,500 6,401,500 LICENSES 26,095 25,146 22,126 18,206 14,140 15,877 20,000 20,000 20,000 FINES, FORFEITURES & PENALTIES 187,097 219,073 228,769 241,259 296,427 258,857 265,000 265,000 265,000 USES OF MONEY & PROPERTY 321,760 110,611 (123,977) 225,960 657,901 654,238 546,000 546,000 534,400 INTERGOVERNMENTAL 342,486 547,675 382,514 466,477 560,236 687,729 233,200 233,200 393,200 SERVICE REVENUES 208,201 205,502 205,042 234,870 257,918 235,993 217,010 217,010 224,355 TOTAL REVENUES 10,472,121 11,310,869 11,580,248 12,788,819 13,663,967 14,084,986 13,546,850 13,546,850 13,887,765
EXPENDITURES
1010 CITY COUNCIL 25,278 24,830 23,102 30,230 26,028 26,477 30,967 30,967 70,970 1110 CITY MANAGER 275,704 301,892 301,404 325,036 337,342 342,109 322,899 322,899 328,477 1120 HUMAN RESOURCES 68,987 78,518 84,012 92,333 96,640 99,540 103,336 103,336 114,074 1130 CITY CLERK 274,337 257,175 252,351 269,029 261,371 320,021 252,355 252,355 335,425 1310 FINANCE DEPARTMENT 212,122 230,273 241,626 253,774 287,228 268,940 346,228 346,228 368,300 1320 CITY TREASURER 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 1,080 1610 CITY ATTORNEY 114,199 92,069 97,927 99,901 85,552 141,175 100,000 100,000 100,000 1910 GENERAL GOVERNMENT 549,179 582,122 654,048 670,186 728,106 765,947 844,649 844,649 883,162 2110 POLICE ADMINISTRATION 929,714 921,498 1,119,712 1,146,440 1,235,613 1,314,879 1,389,170 1,389,170 1,485,560 2120 POLICE DISPATCH 615,702 637,497 725,597 777,489 895,166 834,496 1,037,380 1,037,380 1,037,850 2130 POLICE SPECIAL SERVICES 300,982 225,054 238,354 419,180 348,360 341,664 543,605 543,605 583,265 2140 POLICE FIELD SERVICE 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,275,213 4,323,506 4,323,506 4,368,540 2150 CODE ENFORCEMENT 0 0 0 0 0 0 115,427 115,427 159,462 2160 ANIMAL CONTROL 148,496 151,861 158,013 167,927 190,832 218,527 214,085 214,085 196,970 2161 ANIMAL CONTROL-RIVERBANK 185,050 157,127 222,771 219,051 296,598 297,732 0 0 0 2162 ANIMAL CONTROL-ESCALON 0 0 0 58,017 118,481 125,137 0 0 0 2180 CROSSING GUARDS 10,754 0 6,772 6,179 4,974 6,393 12,000 12,000 12,000 2210 FIRE DEPARTMENT 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,962,746 5,407,343 5,407,343 5,796,008 4120 GARAGE DEPARTMENT 85,313 100,310 107,071 118,667 150,663 0 0 0 0 4140 STREET MAINTENANCE 292,197 357,883 313,512 275,123 320,119 292,688 573,134 573,134 500,195 4141 STREET SWEEPING 61,105 74,710 92,901 91,229 90,389 93,678 105,000 105,000 125,000 4142 STREET LIGHTS/TRAFFIC SIGNALS 265,545 222,849 282,511 296,568 305,340 302,772 326,250 326,250 399,000 7210 PARK MAINTENANCE 482,753 537,471 670,286 683,008 640,116 887,288 1,196,596 1,196,596 1,233,057 7413 FACILITY MAINTENANCE 49,322 82,765 87,272 83,693 79,678 140,036 129,167 129,167 157,230 TOTAL EXPENDITURES 11,476,038 11,971,102 13,117,321 14,724,274 15,295,262 16,058,535 17,374,174 17,374,174 18,255,625 REVENUES OVER (UNDER) EXPENDITURES (1,003,917) (660,233) (1,537,073) (1,935,455) (1,631,295) (1,973,549) (3,827,324) (3,827,324) (4,367,860) TRANSFER IN 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,382,002 5,699,698 5,494,698 5,620,200 TRANSFER OUT (2,109,707) (3,005,523) (2,833,039) (1,969,742) (2,924,436) (2,312,499) (952,430) (889,150) (1,028,145) NET 82,003 28,641 (626,247) 1,470,157 87,970 95,954 919,944 778,224 224,195 8 6/4/2026
GENERAL FUND (110)
REVENUES 2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
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 2,605,000 2,683,150 110-1910-310101 REDEVELOPMENT PASS THRU 426,575 519,556 602,443 574,163 560,996 592,188 500,000 500,000 500,000 110-1910-310200 PROPERTY TAX UNSECURED 100,141 92,567 94,331 102,441 153,999 141,053 150,000 150,000 150,000 110-1910-310400 SUPPLEMENTAL TAXES 28,050 37,509 43,260 58,852 74,765 62,109 45,000 45,000 45,000 110-1910-310700 HOMEOWNER'S PROPERTY TAX 17,402 16,925 16,800 33,232 18,897 18,300 18,000 18,000 18,000 110-1910-310900 FHA IN LIEU 720 748 738 889 0 1,926 600 600 600 110-1910-310300 PROP TAX - VLF IN LIEU 1,795,494 1,857,730 1,988,391 2,155,449 2,292,900 2,424,373 2,550,540 2,550,540 2,652,560 4,065,791 4,291,895 4,618,459 5,219,730 5,511,718 5,746,346 5,869,140 5,869,140 6,049,310
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 4,300,000 4,300,000 110-1910-320300 HOTEL MOTEL TAX 294,265 347,359 381,416 333,462 346,823 339,863 380,000 380,000 380,000 110-1910-320401 GARBAGE FRANCHISE FEE 504,380 524,522 603,399 735,308 766,999 777,173 770,000 770,000 770,000 110-1910-320404 PG&E/MID FRANCHISE FEE 336,324 363,640 404,674 487,924 451,397 460,762 460,000 460,000 480,000 110-1910-320405 CABLE TV FRANCHISE FEE 190,666 199,330 203,718 192,910 174,930 158,540 200,000 200,000 200,000 110-2110-320406 TOW OPERATORS 17,570 17,815 18,130 14,455 10,990 12,775 15,000 15,000 0 110-1310-320700 BUSINESS LICENSE FEE 153,473 153,627 161,988 166,896 169,843 212,353 175,000 175,000 175,000 110-1310-320800 YARD SALES 1,215 1,700 1,625 1,480 1,278 1,255 1,500 1,500 1,500 110-1910-320900 PROPERTY TRANSFER TAX 110,083 138,855 94,491 97,237 91,746 94,491 95,000 95,000 95,000 0 5,320,691 5,910,967 6,247,315 6,382,317 6,365,627 6,485,946 6,396,500 6,396,500 6,401,500
LICENSES
110-2160-330100 ANIMAL LICENSE 26,095 25,146 22,126 18,206 14,140 15,877 20,000 20,000 20,000 26,095 25,146 22,126 18,206 14,140 15,877 20,000 20,000 20,000
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 45,000 45,000 110-1310-340300 RETURNED CHECK CHARGE 3,130 2,080 2,707 2,745 3,995 4,775 3,000 3,000 3,000 110-1310-340400 PENALTIES 115,104 186,472 191,161 196,406 208,392 189,957 215,000 215,000 215,000 110-2160-340701 ANIMAL FINES 23,578 2,860 4,115 1,209 1,435 13,987 2,000 2,000 2,000 187,097 219,073 228,769 241,259 296,427 258,857 265,000 265,000 265,000 9 6/4/2026
GENERAL FUND (110)
REVENUES 2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary New Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
USES OF MONEY & PROPERTY
110-1110-350400 RENT AND ADMIN CHARGE ENT 34,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 110-1910-350301 CELL TOWER RENT 29,584 28,101 36,943 35,264 76,166 38,304 55,000 55,000 71,400 110-1910-350307 LAND LEASE ROBANN RANCH 26,745 15,812 16,064 8,327 8,181 12,250 8,000 8,000 0 110-1910-351101 UNREALIZED GAIN (LOSSES) 93,151 (45,043) (269,825) (61,943) 83,928 174,975 150,000 150,000 80,000 110-1910-351100 INVESTMENT EARNINGS 136,235 80,307 58,991 211,292 455,925 395,468 300,000 300,000 350,000 110-7210-350410 MISC. PARK RENTAL 2,045 1,434 3,850 3,020 3,701 3,241 3,000 3,000 3,000 321,760 110,611 (123,977) 225,960 657,901 654,238 546,000 546,000 534,400
INTERGOVERNMENTAL
110-1910-362100 MOTOR VEHICLE IN LIEU 0 16,867 26,845 23,757 28,526 36,534 35,000 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 80,000 80,000 110-2180-363120 SCHOOL SHARE CROSSING GUARDS 12,000 0 6,800 6,180 4,974 6,393 12,000 12,000 12,000 110-2110-362400 POST REIMBURSEMENT 34,732 0 0 0 8,867 11,386 15,000 15,000 15,000 110-2110-362405 OTHER REIMBURSEMENT 9,712 18,264 13,149 0 31,308 73,418 73,300 73,300 73,300 110-1910-361100 FEDERAL GRANT - COVID 19 0 183,315 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 0 0 0 110-2162-363310 ESCALON ANIMAL SERVICES 0 0 0 98,230 147,436 155,698 0 0 0 110-4141-362300 STATE STREET SWEEPING 17,905 17,905 17,905 17,905 17,905 17,905 17,900 17,900 17,900 342,486 547,675 382,514 466,477 560,236 687,729 233,200 233,200 393,200 10 6/4/2026
GENERAL FUND (110) 2025-26 2026-27
REVENUES Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary New Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SERVICE REVENUES
110-1130-374140 OAKDALE FIRE DISTRICT 0 0 0 8,160 8,160 8,160 8,160 8,160 8,160 110-1130-374501 NOTARY FEE 0 0 125 0 0 0 50 50 50
110-1310-372700 DEVELOPMENT SERVICE CHARGE 24 6,713 0 0 42,654 14,655 1,000 1,000 1,000 110-1310-374100 ASSMT DIST. ADMIN CHARGES 52,500 52,500 52,500 52,000 52,000 53,500 53,500 53,500 60,845 110-1310-374110 BUSINESS LICENSE PROCESSING 30,554 31,230 27,725 26,670 24,453 29,695 31,000 31,000 31,000 110-1310-374120 MISCELLANEOUS 22,961 26,220 13,214 17,395 24,494 24,701 4,000 4,000 4,000 110-1310-374140 OAKDALE FIRE DISTRICT 12,305 12,240 12,240 12,246 12,240 12,200 12,200 12,200 12,200 110-1910-374500 BLOCK PARTY/SPECIAL EVENT 4,721 4,841 10,282 9,560 8,810 8,560 4,000 4,000 4,000 110-2110-370501 LIVESCAN REVENUES 2,922 464 311 245 823 224 1,000 1,000 1,000 110-2110-370502 FALSE ALARMS 2,900 0 0 0 0 (28) 0 0 0
110-2110-370503 VEHICLE RELEASE 25,275 27,052 30,860 25,893 18,859 21,644 21,000 21,000 21,000 110-2110-370504 POLICE REPORTS 4,947 4,792 4,858 4,257 5,677 4,936 5,500 5,500 5,500 110-2110-370505 POLICE MISC REVENUE 1,550 1,982 7,366 27,187 14,238 7,155 6,000 6,000 6,000 110-2110-370507 ADMIN PROCESSING FEE 592 298 338 240 270 30 500 500 500 110-2110-370509 GUN STORAGE/RELEASE FEE 406 894 0 0 424 427 200 200 200 110-2110-370510 BICYCLE LICENSES 22 8 0 0 0 0 0 0 0
110-2110-370512 CCW PERMITS 0 240 0 363 240 0 200 200 200 110-2150-372625 CODE ENFORCEMENT 0 0 0 0 0 0 26,000 26,000 26,000 110-2160-376800 ANIMAL SHELTER FEES 10,562 8,403 12,277 19,238 16,376 22,042 15,000 15,000 15,000 110-2210-374120 FIRE MISCELLANEOUS REVENUE 0 0 0 0 0 0 0 0 0 110-4140-372610 SPECIAL PUBLIC WORKS SERV 5,360 425 2,346 4,216 1,000 892 500 500 500 110-7210-374100 PARKS SERVICE CHARGES 30,600 27,200 30,600 27,200 27,200 27,200 27,200 27,200 27,200 208,201 205,502 205,042 234,870 257,918 235,993 217,010 217,010 224,355 10,472,121 11,310,869 11,580,248 12,788,819 13,663,967 14,084,986 13,546,850 13,546,850 13,887,765
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 2,844,698 2,755,200 110-2110-399203 SUPPLEMENTAL LAW ENFORCEMENT 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 75,000 110-2110-399114 CANNABIS 0 360,000 100,000 100,000 100,000 100,000 175,000 175,000 175,000 110-2110-399214 SAFETY SALES TAX (PROP 172) 150,000 125,000 125,000 125,000 125,000 230,000 180,000 180,000 120,000 110-2110-399268 ABANDONED VEHICLE ABATE 5,850 7,629 13,345 19,297 15,496 15,802 15,000 15,000 15,000 110-2110-399292 PUBLIC SAFETY CFD 2007-1 140,000 120,000 110,000 150,000 215,000 200,000 220,000 220,000 240,000 110-2110-399545 POLICE EQUIMENT REPLACEMENT 0 0 0 0 0 0 25,000 25,000 25,000 110-2210-399214 SAFETY SALES TAX (PROP 172) 100,000 80,000 80,000 80,000 80,000 230,000 180,000 180,000 115,000 110-2210-399291 FIRE SERVICES CFD 2003-1 280,000 300,000 260,000 280,000 310,000 310,000 345,000 345,000 345,000 110-2210-399292 PUBLIC SAFETY CFD 2007-1 120,000 135,000 120,000 150,000 190,000 200,000 200,000 200,000 240,000 110-1910-399515 RISK MANAGEMENT FUND 0 0 0 75,000 75,000 0 150,000 150,000 150,000 110-1910-399535 PERS LIABILITY FUND 185,000 0 0 545,000 250,000 0 945,000 740,000 995,000 GENERAL FUND - Consolidated Fire Deposit 0 0 0 0 0 0 0 0 0 GAS TAX 200,000 400,000 200,000 370,000 370,000 370,000 370,000 370,000 370,000 3,195,627 3,694,397 3,743,865 5,375,354 4,643,701 4,382,002 5,699,698 5,494,698 5,620,200 TOTAL REVENUES 13,667,748 15,005,266 15,324,113 18,164,173 18,307,668 18,466,988 19,246,548 19,041,548 19,507,965 11 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
CITY COUNCIL Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-1010-410005 SALARIES - PART-TIME 22,448 21,677 20,139 22,345 22,277 22,277 22,277 22,277 22,280 110-1010-414004 WORKERS COMPENSATION INS 942 911 840 939 936 936 936 936 935 110-1010-414004 SOCIAL SECURITY/MEDICARE 1,714 1,657 1,527 1,708 1,704 1,704 1,704 1,704 1,705 * SALARIES & BENEFITS 25,104 24,245 22,506 24,992 24,917 24,917 24,917 24,917 24,920
OPERATIONS & MAINTENANCE
110-1010-416004 CONFERENCES 0 0 0 3,942 507 496 5,000 5,000 5,000 110-1010-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 40,000 110-1010-425011 ADVERTISING 0 0 0 516 0 0 0 0 0
110-1010-427001 OFFICE SUPPLIES 114 0 596 350 0 44 500 500 500 110-1010-427006 GENERAL SUPPLIES 60 585 0 430 604 1,017 500 500 500 110-1010-429000 POSTAGE 0 0 0 0 0 3 50 50 50
* OPERATIONS & MAINTENANCE 174 585 596 5,238 1,111 1,560 6,050 6,050 46,050 TOTAL 25,278 24,830 23,102 30,230 26,028 26,477 30,967 30,967 70,970 Financing Sources
Account # Account/Description
OTHER REVENUES 24,830 25,278 23,102 30,230 26,028 26,477 30,967 30,967 70,970 TOTAL 24,830 25,278 23,102 30,230 26,028 26,477 30,967 30,967 70,970 12 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
CITY MANAGER Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 0 SALARIES & BENEFITS
110-1110-410000 SALARIES 194,174 210,180 206,492 225,275 233,917 235,258 201,340 201,340 225,150 110-1110-410005 SALARIES - PART-TIME 0 235 3,975 0 0 0 0 0 0 110-1110-414001 RETIREMENT 31,657 40,838 41,466 48,715 48,419 49,527 67,783 67,783 56,325 110-1110-414002 HEALTH INSURANCE 19,921 20,444 20,057 19,668 19,697 20,824 18,090 18,090 17,745 110-1110-414003 WORKERS COMPENSATION INS 7,443 8,011 8,034 8,391 8,980 10,950 8,087 8,087 15,340 110-1110-414004 SOCIAL SECURITY/MEDICARE 2,798 3,035 3,239 3,211 3,385 3,401 2,792 2,792 3,145 110-1110-414005 LONG TERM DISABILITY INS. 806 275 378 246 375 757 707 707 340 110-1110-414006 STATE UNEMPLOYMENT 532 502 621 317 275 498 354 354 355 110-1110-414007 DEFERED COMPENSATION 13,763 14,793 13,409 13,964 16,272 12,709 15,289 15,289 1,692 110-1110-414008 LIFE INSURANCE 666 673 634 392 435 510 432 432 360 * SALARIES & BENEFITS 271,760 298,986 298,305 320,179 331,755 334,434 314,874 314,874 320,452
OPERATIONS & MAINTENANCE
110-1110-416001 TRAVEL 1,483 4 13 1,882 1,170 1,959 2,000 2,000 2,000 110-1110-416002 TRAINING 605 925 52 600 750 1,539 1,750 1,750 1,750 110-1110-416005 MEMBERSHIPS 1,452 1,452 1,400 1,252 1,421 1,200 1,600 1,600 1,600 110-1110-425003 CONTRACT SERVICES 0 0 115 0 0 38 500 500 500 110-1110-427001 OFFICE SUPPLIES 403 0 1,013 607 1,720 2,426 1,500 1,500 1,500 110-1110-429000 POSTAGE 1 470 6 16 26 13 175 175 175
* OPERATIONS & MAINTENANCE 3,944 2,851 2,599 4,357 5,087 7,175 7,525 7,525 7,525
INTER DEPARTMENTAL CHARGES
110-1110-480006 INFORMATION TECH CHARGE 0 55 500 500 500 500 500 500 500 * INTER DEPARTMENTAL CHARGES 0 55 500 500 500 500 500 500 500 TOTAL 275,704 301,892 301,404 325,036 337,342 342,109 322,899 322,899 328,477 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 30,000 30,000 OTHER REVENUES 241,704 271,892 271,404 295,036 307,342 312,109 292,899 292,899 298,477 TOTAL 301,892 275,704 301,404 325,036 337,342 342,109 322,899 322,899 328,477 13 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
HUMAN RESOURCES Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-1120-410000 SALARIES 50,549 59,356 63,696 68,558 73,912 74,594 75,382 75,382 84,570 110-1120-414001 RETIREMENT 2,964 3,276 3,494 4,889 4,514 4,757 4,900 4,900 5,575 110-1120-414002 HEALTH INSURANCE 8,499 8,575 8,713 8,828 9,236 9,700 10,030 10,030 10,395 110-1120-414003 WORKERS COMPENSATION INS 1,965 2,232 2,432 2,576 2,790 2,856 2,936 2,936 3,300 110-1120-414004 SOCIAL SECURITY/MEDICARE 679 796 854 924 1,003 1,007 1,014 1,014 1,140 110-1120-414005 LONG TERM DISABILITY INS. 365 166 157 101 154 223 239 239 155 110-1120-414006 STATE UNEMPLOYMENT 217 200 161 130 112 161 161 161 165 110-1120-414007 DEFERED COMPENSATION 0 0 0 0 0 225 754 754 850 110-1120-414008 INSURANCE 110 104 98 88 87 87 86 86 90
* SALARIES & BENEFITS 65,348 74,705 79,605 86,094 91,808 93,610 95,502 95,502 106,240
OPERATIONS & MAINTENANCE
110-1120-416001 TRAVEL 49 0 19 341 227 168 650 650 650
110-1120-416002 TRAINING 1,461 1,363 1,504 2,233 1,633 2,751 2,500 2,500 2,500 110-1120-416005 MEMBERSHIPS 80 320 160 80 331 299 884 884 884 110-1120-425003 CONTRACT SERVICES 969 805 0 727 200 250 1,000 1,000 1,000 110-1120-427001 OFFICE SUPPLIES 1,062 1,276 2,214 2,344 1,872 1,899 2,200 2,200 2,200 110-1120-429000 POSTAGE 18 49 10 14 69 63 100 100 100
* OPERATIONS & MAINTENANCE 3,639 3,813 3,907 5,739 4,332 5,430 7,334 7,334 7,334
INTER DEPARTMENTAL CHARGES
110-1120-480006 INFORMATION TECH CHARGE 0 0 500 500 500 500 500 500 500 * INTER DEPARTMENTAL CHARGES 0 0 500 500 500 500 500 500 500 TOTAL 68,987 78,518 84,012 92,333 96,640 99,540 103,336 103,336 114,074 Financing Sources
Account # Account/Description
OTHER REVENUES 68,987 78,518 84,012 92,333 96,640 99,540 103,336 103,336 114,074 TOTAL 78,518 68,987 84,012 92,333 96,640 99,540 103,336 103,336 114,074 14 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
CITY CLERK Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget #REF!
SALARIES & BENEFITS
110-1130-410000 SALARIES 101,079 110,730 115,656 122,005 142,933 148,765 119,379 119,379 128,040 110-1130-410005 SALARIES - PART-TIME 2,419 2,409 2,409 2,409 2,400 2,400 2,400 2,400 2,400 110-1130-410013 CONTRACT EMPL. SALARIES 0 0 0 0 0 0 0 0 0 110-1130-414001 RETIREMENT 49,549 69,257 73,599 81,786 81,090 77,364 101,264 101,264 110,680 110-1130-414002 HEALTH INSURANCE 11,851 11,805 11,353 11,806 12,960 9,471 5,333 5,333 5,240 110-1130-414003 WORKERS COMPENSATION INS 3,875 4,138 4,246 4,494 5,029 5,454 4,938 4,938 4,965 110-1130-414004 SOCIAL SECURITY/MEDICARE 1,564 1,721 1,790 1,879 2,077 2,146 1,749 1,749 1,865 110-1130-414005 LONG TERM DISABILITY INS. 701 315 313 200 307 445 394 394 250 110-1130-414006 STATE UNEMPLOYMENT 434 399 322 259 224 322 265 265 265 110-1130-414007 DEFERED COMPENSATION 0 0 0 0 1,258 1,340 1,136 1,136 1,225 110-1130-414008 LIFE INSURANCE 220 207 196 175 173 173 142 142 140 * SALARIES & BENEFITS 171,692 200,981 209,884 225,013 248,451 247,880 237,000 237,000 255,070
OPERATIONS & MAINTENANCE
110-1130-416002 TRAINING 1,765 1,650 3,798 4,568 4,976 1,201 1,500 1,500 1,500 110-1130-416005 MEMBERSHIPS 348 266 415 780 725 485 1,055 1,055 1,055 110-1130-425003 CONTRACT SERVICES 6,192 3,927 4,232 1,733 3,918 3,270 6,500 6,500 6,500 110-1130-425011 ADVERTISING 1,415 1,798 672 378 894 2,994 3,000 3,000 3,000 110-1130-425013 ELECTION EXPENSE 90,561 45,728 29,599 34,267 0 61,333 0 0 65,000 110-1130-427001 OFFICE SUPPLIES 2,133 2,367 2,935 1,478 1,601 2,133 2,500 2,500 2,500 110-1130-429000 POSTAGE 231 308 316 312 306 225 300 300 300 * OPERATIONS & MAINTENANCE 102,645 56,044 41,967 43,516 12,420 71,641 14,855 14,855 79,855
INTER DEPARTMENTAL CHARGES
110-1130-480006 INFORMATION TECH CHARGE 0 150 500 500 500 500 500 500 500 * INTER DEPARTMENTAL CHARGES 0 150 500 500 500 500 500 500 500 TOTAL 274,337 257,175 252,351 269,029 261,371 320,021 252,355 252,355 335,425 Financing Sources
Account # Account/Description
OAKDALE FIRE DISTRICT 0 0 0 8,160 8,160 8,160 8,160 8,160 8,160 NOTARY FEE 0 0 125 0 0 0 50 50 50
OTHER REVENUES 274,337 257,175 252,226 260,869 253,211 311,861 244,145 244,145 327,215 TOTAL 257,175 274,337 252,351 269,029 261,371 320,021 252,355 252,355 335,425 15 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
FINANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-1310-410000 SALARIES 109,594 121,189 126,483 132,068 145,240 157,468 169,604 169,604 184,750 110-1310-414001 RETIREMENT 36,817 47,069 48,810 53,958 52,819 50,534 81,596 81,596 88,900 110-1310-414002 HEALTH INSURANCE 15,106 14,882 14,679 14,801 15,863 15,886 16,444 16,444 15,030 110-1310-414003 WORKERS COMPENSATION INS 4,201 4,429 4,651 4,839 5,357 5,721 6,475 6,475 7,215 110-1310-414004 SOCIAL SECURITY/MEDICARE 1,456 1,620 1,722 1,810 2,001 2,145 2,235 2,235 2,490 110-1310-414005 LONG TERM DISABILITY INS. 601 300 285 182 279 506 590 590 295 110-1310-414006 STATE UNEMPLOYMENT 468 421 340 275 238 344 354 354 355 110-1310-414007 DEFERED COMPENSATION 2,804 2,916 3,025 3,103 3,999 4,264 5,277 5,277 5,665 110-1310-414008 LIFE INSURANCE 401 396 389 212 292 331 353 353 300 * SALARIES & BENEFITS 171,448 193,222 200,384 211,248 226,088 237,199 282,928 282,928 305,000
OPERATIONS & MAINTENANCE
110-1310-416002 TRAINING 0 0 0 0 0 195 500 500 500
110-1310-416005 MEMBERSHIPS 195 132 98 148 201 166 300 300 300 110-1310-425002 AUDIT 6,844 4,345 7,324 10,397 (323) 12,070 17,500 17,500 17,500 110-1310-425003 CONTRACT SERVICES 4,341 8,515 3,062 3,959 3,033 3,127 5,500 5,500 5,500 110-1310-425012 SOFTWARE 20,100 17,655 24,676 21,483 50,853 4,620 30,000 30,000 30,000 110-1310-425019 BANK/CC SERVICE CHARGES 5,868 3,953 4,264 4,630 4,523 9,393 5,400 5,400 5,400 110-1310-427001 OFFICE SUPPLIES 1,017 425 0 33 64 2 1,000 1,000 1,000 110-1310-427006 GENERAL SUPPLIES 967 612 154 137 1,011 157 1,000 1,000 1,000 110-1310-429000 POSTAGE 1,342 1,414 1,664 1,739 1,778 2,011 2,100 2,100 2,100 * OPERATIONS & MAINTENANCE 40,674 37,051 41,242 42,526 61,140 31,741 63,300 63,300 63,300 TOTAL 212,122 230,273 241,626 253,774 287,228 268,940 346,228 346,228 368,300 Financing Sources
Account # Account/Description
DEVELOPMENT SERVICE CHARGE 24 6,713 0 0 42,654 14,655 1,000 1,000 1,000 ASSMT DIST. ADMIN CHARGES 52,500 52,500 52,500 52,000 52,000 53,500 53,500 53,500 60,845 BUSINESS LICENSE PROCESSING 30,554 31,230 27,725 26,670 24,453 29,695 31,000 31,000 31,000 MISCELLANEOUS 22,961 26,220 13,214 17,395 24,494 24,701 4,000 4,000 4,000 OAKDALE FIRE DISTRICT 12,305 12,240 12,240 12,246 12,240 12,200 12,200 12,200 12,200 OTHER REVENUES 93,778 101,370 135,947 145,463 131,387 134,189 244,528 244,528 259,255 TOTAL 230,273 212,122 241,626 253,774 287,228 268,940 346,228 346,228 368,300 16 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
CITY TREASURER Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-1320-410005 SALARIES - PART-TIME 970 967 967 967 963 963 963 963 965 110-1320-414003 WORKERS COMPENSATION INS 11 41 41 41 40 40 40 40 40 110-1320-414004 SOCIAL SECURITY/MEDICARE 74 74 74 74 74 74 74 74 75 * SALARIES & BENEFITS 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 1,080 TOTAL 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 1,080 Financing Sources
Account # Account/Description
OTHER REVENUES 1,055 1,082 1,082 1,082 1,077 1,077 1,077 1,077 1,080 TOTAL 1,082 1,055 1,082 1,082 1,077 1,077 1,077 1,077 1,080 17 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
CITY ATTORNEY Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
OPERATIONS & MAINTENANCE
110-1610-425003 CONTRACT SERVICES 114,199 92,069 97,927 99,901 85,552 141,175 100,000 100,000 100,000 * OPERATIONS & MAINTENANCE 114,199 92,069 97,927 99,901 85,552 141,175 100,000 100,000 100,000 TOTAL 114,199 92,069 97,927 99,901 85,552 141,175 100,000 100,000 100,000 Financing Sources
Account # Account/Description
OTHER REVENUES 114,199 92,069 97,927 99,901 85,552 141,175 100,000 100,000 100,000 TOTAL 92,069 114,199 97,927 99,901 85,552 141,175 100,000 100,000 100,000 18 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
GENERAL GOVERNMENT Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-1910-414001 RETIREMENT 102,503 105,252 107,143 110,348 114,984 117,762 120,614 120,614 126,127 110-1910-414002 HEALTH INSURANCE 0 0 0 0 0 0 0 0 0
* SALARIES & BENEFITS 102,503 105,252 107,143 110,348 114,984 117,762 120,614 120,614 126,127
OPERATIONS & MAINTENANCE
110-1910-415000 LIABILITY INSURANCE 130,013 184,526 251,917 270,531 324,066 309,773 317,000 317,000 350,000 110-1910-416005 MEMBERSHIPS 39,252 42,023 55,678 48,786 50,714 53,226 53,500 53,500 53,500 110-1910-420001 ELECTRIC 44,825 41,528 32,000 31,734 32,000 52,984 53,000 53,000 53,000 110-1910-420002 GAS 6,803 8,241 5,728 6,013 8,000 17,125 12,000 12,000 12,000 110-1910-420003 TELEPHONE 2,934 5,272 3,411 205 (2,099) (2,346) 4,000 4,000 4,000 110-1910-423000 LEASES 5,918 4,514 4,874 5,921 6,072 5,668 10,100 10,100 10,100 110-1910-425003 CONTRACT SERVICES 20,816 11,981 18,801 21,965 19,567 33,847 91,020 91,020 91,020 110-1910-427001 OFFICE SUPPLIES 0 1,934 889 1,425 220 894 1,800 1,800 1,800 110-1910-427006 GENERAL SUPPLIES 2,380 5,695 4,612 5,188 6,991 6,483 8,200 8,200 8,200 110-1910-427022 FUEL & OIL 492 137 300 102 45 659 600 600 600 110-1910-429000 POSTAGE 323 172 595 576 217 0 1,200 1,200 1,200 110-1910-434000 SAFETY PROGRAMS 1,847 0 1,628 2,277 2,214 2,257 2,800 2,800 2,800 110-1910-436001 INSURANCE CLAIMS 0 3,290 598 0 0 0 1,200 1,200 1,200 110-1910-437001 COVID-19 EXPENSES 25,958 2,442 759 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 281,561 311,755 381,790 394,723 448,007 480,570 556,420 556,420 589,420
INTER DEPARTMENTAL CHARGES
110-1910-480004 RISK MANAGEMENT CHARGE 63,512 63,512 63,512 63,512 63,512 63,512 63,512 63,512 63,512 110-1910-480005 EMPLOYEE LIABILITY CHARGE 19,848 19,848 19,848 19,848 19,848 19,848 19,848 19,848 19,848 110-1910-480006 INFORMATION TECH CHARGE 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 110-1910-480007 VEHICLE REPLACEMENT CHARGE 31,755 31,755 31,755 31,755 31,755 31,755 31,755 31,755 31,755 110-1910-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 2,500 2,500 2,500 2,500 * INTER DEPARTMENTAL CHARGES 165,115 165,115 165,115 165,115 165,115 167,615 167,615 167,615 167,615 TOTAL 549,179 582,122 654,048 670,186 728,106 765,947 844,649 844,649 883,162 Financing Sources
Account # Account/Description
OTHER REVENUES 549,179 582,122 654,048 670,186 728,106 765,947 844,649 844,649 883,162 TOTAL 549,179 582,122 654,048 670,186 728,106 765,947 844,649 844,649 883,162 19 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
POLICE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
EXPENDITURES
POLICE - ADMINISTRATION 929,714 921,498 1,119,712 1,146,440 1,235,613 1,314,879 1,389,170 1,389,170 1,343,160 POLICE - DISPATCH 615,702 637,497 725,597 777,489 895,166 834,496 1,037,380 1,037,380 1,023,571 POLICE - SPECIAL SERVICES 300,982 225,054 238,354 419,180 348,360 341,664 543,605 543,605 543,605 POLICE - FIELD SERVICES 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,275,213 4,323,506 4,323,506 4,360,459 TOTAL 5,020,787 5,134,360 5,745,802 6,478,844 6,659,932 6,766,252 7,293,661 7,293,661 7,270,795 Financing Sources
Account # Account/Description
LIVESCAN REVENUES 2,922 464 311 245 823 224 1,000 1,000 1,000 FALSE ALARMS 2,900 0 0 0 0 (28) 0 0 0
VEHICLE RELEASE 25,275 27,052 30,860 25,893 18,859 21,644 21,000 21,000 21,000 POLICE REPORTS 4,947 4,792 4,858 4,257 5,677 4,936 5,500 5,500 5,500 POLICE MISC REVENUE 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 6,000 6,000 GUN STORAGE/RELEASE FEE 592 298 338 240 270 30 500 500 500 PARKS MAINT REIMBURSEMENT 406 894 0 0 424 427 200 200 200 BICYCLE LICENSES 0 0 0 0 0 0 0 0 0
CCW PERMITS 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 15,000 0 SCHOOL SHARE POLICE OFFICER 67,534 67,535 67,535 67,535 67,535 67,535 80,000 80,000 80,000 SUPPLEMENTAL LAW ENFORCEMENT 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 75,000 TRANSFER IN - CANNABIS 0 0 0 0 0 0 0 0 0
TRANSFER IN - SAFETY SALES TAX (PROP 172) 150,000 125,000 125,000 125,000 125,000 230,000 180,000 180,000 120,000 TRANSFER IN - ABANDONED VEHICLE ABATE 5,850 7,629 13,345 19,297 15,496 15,802 15,000 15,000 15,000 TRANSFER IN - PUBLIC SAFETY CFD 2007-1 140,000 120,000 110,000 150,000 215,000 200,000 220,000 220,000 240,000 TRANSFER IN - POLICE EQUIMENT REPLACEMENT 0 0 0 0 0 0 25,000 25,000 25,000 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 1,676,097 OTHER REVENUES 3,441,449 3,496,328 3,401,365 3,927,014 4,391,520 4,556,627 4,998,365 4,998,365 5,005,498 TOTAL 5,020,787 5,134,360 5,745,802 6,478,844 6,659,932 6,766,252 7,293,661 7,293,661 7,270,795 20 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
POLICE - ADMINISTRATION Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2110-410000 SALARIES 248,727 253,067 264,180 271,788 281,834 288,925 294,078 294,078 349,330 110-2110-410005 SALARIES - PART-TIME 41,344 35,976 53,035 84,701 100,670 110,691 121,770 121,770 88,615 110-2110-414001 RETIREMENT 32,165 36,345 39,596 43,753 48,095 38,079 33,933 33,933 65,655 110-2110-414002 HEALTH INSURANCE 28,650 28,685 30,909 29,173 33,481 26,595 32,561 32,561 33,800 110-2110-414003 WORKERS COMPENSATION INS 27,725 22,967 18,353 20,398 22,493 26,289 36,039 36,039 28,010 110-2110-414004 SOCIAL SECURITY/MEDICARE 6,767 6,237 8,175 9,878 9,479 12,414 11,032 11,032 9,290 110-2110-414005 LONG TERM DISABILITY INS. 1,274 512 654 396 596 906 1,258 1,258 615 110-2110-414006 STATE UNEMPLOYMENT 2,503 2,101 1,541 1,611 1,755 2,776 2,254 2,254 1,935 110-2110-414007 DEFERED COMPENSATION 16,615 17,119 2,834 0 1,971 2,348 2,941 2,941 3,490 110-2110-414008 LIFE INSURANCE 906 891 488 418 648 578 749 749 620 * SALARIES & BENEFITS 406,676 403,900 419,765 462,116 501,022 509,601 536,615 536,615 581,360
OPERATIONS & MAINTENANCE
110-2110-416002 TRAINING 5,615 3,422 4,923 2,525 7,503 8,986 5,000 5,000 5,000 110-2110-416003 POST TRAINING 27,496 34,568 58,276 45,132 27,199 43,561 40,500 40,500 40,500 110-2110-416005 MEMBERSHIPS 505 1,465 1,700 1,124 995 1,613 3,000 3,000 3,000 110-2110-420001 ELECTRIC 0 0 0 0 0 50,000 50,000 50,000 50,000 110-2110-420003 TELEPHONE 49,159 38,121 37,725 35,085 39,507 36,940 52,000 52,000 52,000 110-2110-420004 CELL PHONES & PAGERS 19,932 22,719 24,842 28,307 23,798 30,358 24,000 24,000 24,000 110-2110-423000 LEASES 10,551 10,140 9,698 9,439 9,909 8,997 9,500 9,500 9,500 110-2110-423001 LEASE - BUILDINGS 4,860 10,034 10,690 1,800 0 0 0 0 0 110-2110-424004 RADIOS MAINTENANCE 7,894 4,235 15,447 7,185 8,384 13,150 15,000 15,000 15,000 110-2110-425003 CONTRACT SERVICES 73,986 94,263 99,214 125,447 167,645 179,662 211,800 211,800 236,800 110-2110-425006 RECUITMENT COSTS 30,745 27,637 39,358 23,659 43,137 22,681 28,000 28,000 28,000 110-2110-425007 TASK FORCE 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 110-2110-425011 ADVERTISING 195 0 0 582 0 848 1,000 1,000 1,000 110-2110-425019 BANK/CC SERVICE CHARGES 2,225 2,148 2,538 2,297 2,516 3,921 2,400 2,400 2,400 110-2110-427001 OFFICE SUPPLIES 16,229 12,170 18,094 16,651 16,119 14,650 16,000 16,000 16,000 110-2110-427004 GENERAL SUPPLIES 36,015 23,362 43,019 38,095 38,301 52,581 37,000 37,000 37,000 110-2110-427012 NATIONAL NIGHT OUT 0 0 0 787 3,705 1,343 1,500 1,500 1,500 110-2110-427022 FUEL & OIL 66,857 76,449 103,063 115,452 106,370 38,969 58,000 58,000 58,000 110-2110-427027 C.A.P.S. PROGRAM EXPENSE 1,619 0 0 173 368 555 1,000 1,000 1,000 110-2110-429000 POSTAGE 4,665 3,780 2,990 3,134 4,149 4,608 5,000 5,000 5,000 * OPERATIONS & MAINTENANCE 373,548 379,513 486,577 471,874 514,605 528,423 575,700 575,700 600,700
INTER DEPARTMENTAL CHARGES
110-2110-441012 EQUIPMENT REPLACEMENT PROGRAM 26,500 26,500 26,500 26,500 36,500 36,500 36,500 36,500 36,500 110-2110-480003 FACILITY MAINTENANCE CHARGE 31,855 31,855 35,355 40,355 40,355 40,355 40,355 40,355 47,000 110-2110-480006 INFORMATION TECH CHARGE 50,000 50,000 90,000 90,000 90,000 90,000 90,000 90,000 100,000 110-2110-480009 FLEET MAINTENANCE CHARGE 41,135 29,730 61,515 55,595 53,131 110,000 110,000 110,000 120,000 * INTER DEPARTMENTAL CHARGES 149,490 138,085 213,370 212,450 219,986 276,855 276,855 276,855 303,500 TOTAL 929,714 921,498 1,119,712 1,146,440 1,235,613 1,314,879 1,389,170 1,389,170 1,485,560 21 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
POLICE - DISPATCH Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2120-410000 SALARIES 308,907 330,127 419,905 459,876 519,065 461,031 668,864 668,864 675,000 110-2120-410005 SALARIES - PART-TIME 101,188 88,827 37,176 36,193 67,015 72,817 25,000 25,000 30,000 110-2120-410007 OVERTIME SALARIES 34,970 30,584 32,365 32,307 35,505 42,448 18,000 18,000 18,000 110-2120-410013 CONTRACT EMPL. SALARIES 0 0 0 0 0 0 0 0 0 110-2120-414001 RETIREMENT 62,329 82,602 108,879 126,890 123,670 113,800 161,773 161,773 169,420 110-2120-414002 HEALTH INSURANCE 72,638 73,668 95,539 89,068 107,392 105,661 119,430 119,430 103,360 110-2120-414003 WORKERS COMPENSATION INS 18,512 17,145 18,834 19,928 25,908 22,462 27,244 27,244 24,780 110-2120-414004 SOCIAL SECURITY/MEDICARE 10,208 9,007 7,450 7,403 9,358 9,447 10,289 10,289 8,555 110-2120-414005 LONG TERM DISABILITY INS. 1,446 1,381 1,708 1,606 1,847 1,743 2,043 2,043 1,810 110-2120-414006 STATE UNEMPLOYMENT 5,130 3,794 3,286 3,843 3,609 3,529 3,455 3,455 2,490 110-2120-414007 DEFERED COMPENSATION 0 0 0 0 1,389 1,180 829 829 4,030 110-2120-414008 LIFE INSURANCE 374 362 455 375 408 378 453 453 405 * SALARIES & BENEFITS 615,702 637,497 725,597 777,489 895,166 834,496 1,037,380 1,037,380 1,037,850 TOTAL 615,702 637,497 725,597 777,489 895,166 834,496 1,037,380 1,037,380 1,037,850 22 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
POLICE - SPECIAL SERVICES Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2130-410000 SALARIES 144,279 125,979 123,594 235,509 206,218 198,446 323,259 323,259 341,570 110-2130-410007 OVERTIME SALARIES 8,028 4,487 7,333 19,202 3,928 5,097 13,000 13,000 13,000 110-2130-414001 RETIREMENT 88,664 46,132 66,236 90,003 76,737 72,201 114,109 114,109 124,100 110-2130-414002 HEALTH INSURANCE 30,135 21,353 18,857 32,294 29,466 26,545 37,547 37,547 48,230 110-2130-414003 WORKERS COMPENSATION INS 18,600 15,780 12,930 26,646 20,208 18,336 33,981 33,981 34,725 110-2130-414004 SOCIAL SECURITY/MEDICARE 2,046 2,057 1,825 3,607 2,901 2,827 4,493 4,493 4,650 110-2130-414005 LONG TERM DISABILITY INS. 476 357 370 569 449 429 702 702 645 110-2130-414006 STATE UNEMPLOYMENT 926 609 450 777 658 644 966 966 885 110-2130-414007 DEFERED COMPENSATION 0 0 0 0 1,097 1,378 2,292 2,292 2,215 110-2130-414008 LIFE INSURANCE 123 97 96 129 102 96 156 156 145 * SALARIES & BENEFITS 293,277 216,851 231,691 408,736 341,764 325,999 530,505 530,505 570,165
OPERATIONS & MAINTENANCE
110-2130-427023 EVIDENCE COSTS 5,798 5,302 4,570 8,083 4,072 11,323 8,600 8,600 8,600 110-2130-427024 D.A.R.E. 0 0 0 443 0 0 0 0 0
110-2130-427028 INVESTIGATION EXPENSE 1,907 2,901 2,093 1,918 2,524 4,342 4,500 4,500 4,500 * OPERATIONS & MAINTENANCE 7,705 8,203 6,663 10,444 6,596 15,665 13,100 13,100 13,100 TOTAL 300,982 225,054 238,354 419,180 348,360 341,664 543,605 543,605 583,265 23 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
POLICE - FIELD SERVICES Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2140-410000 SALARIES 1,570,156 1,631,645 1,656,854 1,776,488 1,912,629 2,147,270 2,281,126 2,281,126 2,181,845 110-2140-410005 SALARIES - PART-TIME 77,415 43,775 55,617 94,398 23,978 10,309 0 0 0 110-2140-410007 OVERTIME SALARIES 277,874 240,546 288,860 396,214 430,093 372,182 285,000 285,000 285,000 110-2140-414001 RETIREMENT 679,153 883,069 1,092,325 1,234,973 1,137,364 1,044,446 1,133,809 1,133,809 1,266,510 110-2140-414002 HEALTH INSURANCE 274,946 268,530 263,312 272,784 306,234 314,923 268,480 268,480 272,555 110-2140-414003 WORKERS COMPENSATION INS 240,840 234,073 239,612 288,366 297,349 317,571 275,927 275,927 282,835 110-2140-414004 SOCIAL SECURITY/MEDICARE 27,376 28,344 31,766 32,766 34,385 36,376 30,145 30,145 29,505 110-2140-414005 LONG TERM DISABILITY INS. 5,456 4,443 4,827 4,626 4,700 5,272 4,711 4,711 4,500 110-2140-414006 STATE UNEMPLOYMENT 11,683 9,102 9,667 6,271 6,094 8,170 6,934 6,934 6,040 110-2140-414007 DEFERED COMPENSATION 0 0 0 0 3,186 5,255 5,000 5,000 7,370 110-2140-414008 LIFE INSURANCE 1,402 1,392 1,427 1,240 1,212 1,298 1,149 1,149 1,155 * SALARIES & BENEFITS 3,166,301 3,344,919 3,644,267 4,108,126 4,157,224 4,263,072 4,292,281 4,292,281 4,337,315
OPERATIONS & MAINTENANCE
110-2140-427010 RANGE SUPPLIES 8,088 5,392 17,872 27,609 23,569 12,141 31,225 31,225 31,225 110-2140-427025 BIKE PATROL COSTS 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 31,225 31,225 TOTAL 3,174,389 3,350,311 3,662,139 4,135,735 4,180,793 4,275,213 4,323,506 4,323,506 4,368,540 24 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
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 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2150-410000 SALARIES 0 0 31,324 33,504 36,973 39,748 63,394 63,394 90,885 110-2150-410007 OVERTIME SALARIES 0 0 94 573 493 588 600 600 600 110-2150-414001 RETIREMENT 0 0 2,386 3,184 3,398 3,662 4,095 4,095 5,990 110-2150-414002 HEALTH INSURANCE 0 0 8,238 8,680 9,290 9,836 14,647 14,647 21,670 110-2150-414003 WORKERS COMPENSATION INS 0 0 1,146 1,253 1,391 1,486 3,100 3,100 10,690 110-2150-414004 SOCIAL SECURITY/MEDICARE 0 0 395 433 480 513 836 836 1,102 110-2150-414006 STATE UNEMPLOYMENT 0 0 220 130 112 161 261 261 405 110-2150-414007 DEFERED COMPENSATION 0 0 0 0 370 391 390 390 0 110-2150-414008 LIFE INSURANCE 0 0 77 27 26 26 44 44 60 * SALARIES & BENEFITS 0 0 43,880 47,784 52,533 56,411 87,367 87,367 131,402
OPERATIONS & MAINTENANCE
110-2150-416002 TRAINING 0 0 67 640 2,000 1,337 1,500 1,500 1,500 110-2150-420004 CELL PHONES & PAGERS 0 0 0 0 210 252 350 350 350 110-2150-425003 CONTRACT SERVICES 0 0 16,869 19,608 20,162 12,505 15,000 15,000 15,000 110-2150-425012 SOFTWARE 0 0 0 0 9,352 1,882 6,510 6,510 6,510 110-2150-427006 GENERAL SUPPLIES 0 0 0 554 9 664 1,000 1,000 1,000 110-2150-427022 FUEL & OIL 0 0 0 0 0 415 1,000 1,000 1,000 110-2150-429000 POSTAGE 0 0 0 0 43 347 1,000 1,000 1,000 * OPERATIONS & MAINTENANCE 0 0 16,936 20,802 31,776 17,402 26,360 26,360 26,360
INTER DEPARTMENTAL CHARGES
110-2150-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 110-2150-480009 FLEET MAINTENANCE CHARGE 0 0 0 583 136 1,700 1,700 1,700 1,700 * INTER DEPARTMENTAL CHARGES 0 0 0 583 136 1,700 1,700 1,700 1,700 TOTAL 0 0 60,816 69,169 84,445 75,513 115,427 115,427 159,462 Financing Sources
Account # Account/Description
CODE ENFORCEMENT FEES 0 0 0 0 0 0 26,000 26,000 26,000
OTHER REVENUES 0 0 60,816 69,169 84,445 75,513 89,427 89,427 133,462 TOTAL 0 0 60,816 69,169 84,445 75,513 115,427 115,427 159,462 25 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
ANIMAL SERVICES - OAKDALE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2160-410000 SALARIES 52,949 60,012 58,289 72,292 91,321 102,552 107,582 107,582 94,060 110-2160-410005 SALARIES - PART-TIME 17,401 14,745 26,530 20,445 19,228 21,558 16,877 16,877 16,515 110-2160-410007 OVERTIME SALARIES 5,169 13,288 3,022 2,715 4,855 7,624 4,000 4,000 4,000 110-2160-414001 RETIREMENT 4,039 4,078 4,919 7,096 6,581 7,596 10,174 10,174 6,760 110-2160-414002 HEALTH INSURANCE 10,208 11,995 9,692 12,493 18,233 17,435 11,124 11,124 12,225 110-2160-414003 WORKERS COMPENSATION INS 9,838 10,594 10,292 10,579 9,678 13,825 12,247 12,247 11,505 110-2160-414004 SOCIAL SECURITY/MEDICARE 1,440 1,830 1,636 1,447 1,650 1,872 2,130 2,130 2,070 110-2160-414005 LONG TERM DISABILITY INS. 203 217 192 258 328 351 320 320 360 110-2160-414006 STATE UNEMPLOYMENT 856 647 791 536 701 968 956 956 750 110-2160-414007 DEFERED COMPENSATION 0 0 0 0 0 0 204 204 0 110-2160-414008 LIFE INSURANCE 54 68 52 58 73 79 71 71 75 * SALARIES & BENEFITS 102,157 117,474 115,415 127,919 152,648 173,860 165,685 165,685 148,320
OPERATIONS & MAINTENANCE
110-2160-416002 TRAINING 2,157 0 135 0 745 50 200 200 200 110-2160-420001 ELECTRIC 11,771 12,701 11,193 12,000 0 0 1,100 1,100 1,100 110-2160-425003 CONTRACT SERVICES 20,424 9,846 14,966 9,734 20,568 26,748 25,850 25,850 25,850 110-2160-425019 BANK/CC SERVICE CHARGES 1,744 1,893 2,128 1,377 1,118 1,940 1,600 1,600 1,600 110-2160-427001 OFFICE SUPPLIES 224 818 177 433 382 0 800 800 800 110-2160-427006 GENERAL SUPPLIES 3,143 1,950 3,760 6,085 5,412 0 2,000 2,000 2,000 110-2160-427022 FUEL & OIL 2,476 2,779 3,589 3,429 3,009 4,079 5,000 5,000 5,000 * OPERATIONS & MAINTENANCE 41,939 29,987 35,948 33,058 31,234 32,817 36,550 36,550 36,550
INTER DEPARTMENTAL CHARGES
110-2160-480003 FACILITY MAINTENANCE CHARGE 4,400 4,400 5,900 6,200 6,200 6,200 6,200 6,200 6,200 110-2160-480006 INFORMATION TECH CHARGE 0 0 750 750 750 750 750 750 1,000 110-2160-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 4,900 4,900 4,900 4,900 * INTER DEPARTMENTAL CHARGES 4,400 4,400 6,650 6,950 6,950 11,850 11,850 11,850 12,100 TOTAL 148,496 151,861 158,013 167,927 190,832 218,527 214,085 214,085 196,970 Financing Sources
Account # Account/Description
ANIMAL LICENSE 26,095 25,146 22,126 18,206 14,140 15,877 20,000 20,000 20,000 ANIMAL FINES 23,578 2,860 4,115 1,209 1,435 13,987 2,000 2,000 2,000 ANIMAL SHELTER FEES 10,562 8,403 12,277 19,238 16,376 22,042 15,000 15,000 15,000 OTHER REVENUES 88,261 115,452 119,495 129,274 158,881 166,621 177,085 177,085 159,970 TOTAL 148,496 151,861 158,013 167,927 190,832 218,527 214,085 214,085 196,970 26 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
ANIMAL SERVICES - RIVERBANK Adopted 2025-26 Proposed
(This division is trasfered to Fund 276) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2161-410000 SALARIES 73,732 75,017 103,468 102,947 142,414 147,381 0 0 0 110-2161-410005 SALARIES - PART-TIME 17,401 14,750 26,530 20,445 19,228 21,558 0 0 0 110-2161-410007 OVERTIME SALARIES 10,922 9,768 7,381 4,612 16,256 15,941 0 0 0 110-2161-414001 RETIREMENT 13,077 15,478 14,802 18,073 20,613 22,093 0 0 0 110-2161-414002 HEALTH INSURANCE 17,502 13,299 18,905 28,836 25,971 21,409 0 0 0 110-2161-414003 WORKERS COMPENSATION INS 9,826 7,467 9,892 10,171 16,917 19,023 0 0 0 110-2161-414004 SOCIAL SECURITY/MEDICARE 1,659 1,961 2,305 1,829 2,496 2,577 0 0 0 110-2161-414005 LONG TERM DISABILITY INS. 325 307 356 466 435 442 0 0 0 110-2161-414006 STATE UNEMPLOYMENT 1,171 861 998 693 824 1,085 0 0 0 110-2161-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 0
110-2161-414008 LIFE INSURANCE 86 62 94 109 98 98 0 0 0 * SALARIES & BENEFITS 145,701 138,970 184,731 188,181 245,252 251,607 0 0 0
OPERATIONS & MAINTENANCE
110-2161-416002 TRAINING 1,407 127 135 0 745 0 0 0 0
110-2161-424001 BUILDINGS MAINTENANCE 0 0 1,462 0 0 0 0 0 0 110-2161-425003 CONTRACT SERVICES 24,710 9,462 18,369 8,229 27,188 26,853 0 0 0 110-2161-425019 BANK/CC SERVICE CHARGES 1,744 1,893 2,128 1,377 1,118 2,047 0 0 0 110-2161-427001 OFFICE SUPPLIES 224 297 982 433 2,261 0 0 0 0 110-2161-427006 GENERAL SUPPLIES 2,740 1,481 4,497 9,669 8,293 0 0 0 0 110-2161-427022 FUEL & OIL 6,024 2,397 3,817 4,212 3,367 5,375 0 0 0 * OPERATIONS & MAINTENANCE 36,849 15,657 31,390 23,920 42,972 34,275 0 0 0
INTER DEPARTMENTAL CHARGES
110-2161-480003 FACILITY MAINTENANCE CHARGE 2,500 2,500 5,900 6,200 6,200 6,200 0 0 0 110-2161-480006 INFORMATION TECH CHARGE 0 0 750 750 750 750 0 0 0 110-2161-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 1,424 4,900 0 0 0 0 * INTER DEPARTMENTAL CHARGES 2,500 2,500 6,650 6,950 8,374 11,850 0 0 0 TOTAL 185,050 157,127 222,771 219,051 296,598 297,732 0 0 0 Financing Sources
Account # Account/Description
RIVERBANK ANIMAL SERVICES 200,603 243,789 250,280 252,870 253,685 318,860 0 0 0 TOTAL 200,603 243,789 250,280 252,870 253,685 318,860 0 0 0 27 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
ANIMAL SERVICES - ESCALON Adopted 2025-26 Proposed
(This division is trasfered to Fund 279) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2162-410000 SALARIES 0 0 0 38,140 62,248 61,503 0 0 0 110-2162-410005 SALARIES - PART-TIME 0 0 0 0 8,876 10,779 0 0 0 110-2162-410007 OVERTIME SALARIES 0 0 0 978 3,319 2,627 0 0 0 110-2162-414001 RETIREMENT 0 0 0 2,527 4,478 7,123 0 0 0 110-2162-414002 HEALTH INSURANCE 0 0 0 4,545 12,119 12,569 0 0 0 110-2162-414003 WORKERS COMPENSATION INS 0 0 0 2,788 4,709 6,764 0 0 0 110-2162-414004 SOCIAL SECURITY/MEDICARE 0 0 0 568 1,051 1,005 0 0 0 110-2162-414005 LONG TERM DISABILITY INS. 0 0 0 147 207 266 0 0 0 110-2162-414006 STATE UNEMPLOYMENT 0 0 0 244 402 496 0 0 0 110-2162-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 0
110-2162-414008 LIFE INSURANCE 0 0 0 22 46 60 0 0 0
0 * SALARIES & BENEFITS 0 0 0 49,959 97,455 103,192 0 0 0
OPERATIONS & MAINTENANCE
110-2162-416002 TRAINING 0 0 0 0 373 50 0 0 0
110-2162-425003 CONTRACT SERVICES 0 0 0 2,696 11,858 13,898 0 0 0 110-2162-425019 BANK/CC SERVICE CHARGES 0 0 0 82 559 863 0 0 0 110-2162-427001 OFFICE SUPPLIES 0 0 0 211 521 0 0 0 0
110-2162-427006 GENERAL SUPPLIES 0 0 0 2,753 4,694 0 0 0 0 110-2162-427022 FUEL & OIL 0 0 0 462 1,340 2,234 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 6,204 19,345 17,045 0 0 0
INTER DEPARTMENTAL CHARGES
110-2162-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 110-2162-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 110-2162-480009 FLEET MAINTENANCE CHARGE 0 0 0 1,854 1,681 4,900 0 0 0 * INTER DEPARTMENTAL CHARGES 0 0 0 1,854 1,681 4,900 0 0 0 TOTAL 0 0 0 58,017 118,481 125,137 0 0 0
Financing Sources
Account # Account/Description
ESCALON ANIMAL SERVICES 0 0 0 98,230 147,436 155,698 0 0 0 TOTAL 0 0 0 98,230 147,436 155,698 0 0 0
28 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
CROSSING GUARDS Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2180-410005 PART TIME 8,818 0 5,595 5,154 4,170 5,338 9,817 9,817 9,817 110-2180-414003 WORKERS COMPENSATION INS 714 0 453 417 338 432 933 933 933 110-2180-414004 SOCIAL SECURITY/MEDICARE 675 0 428 394 319 408 881 881 881 110-2180-414006 STATE UNEMPLOYMENT 547 0 296 214 147 215 369 369 369 * SALARIES & BENEFITS 10,754 0 6,772 6,179 4,974 6,393 12,000 12,000 12,000
OPERATIONS & MAINTENANCE
110-2180-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0
TOTAL 10,754 0 6,772 6,179 4,974 6,393 12,000 12,000 12,000 Financing Sources
Account # Account/Description
SCHOOL SHARE CROSSING GUARDS 12,000 0 6,800 6,180 4,974 6,393 12,000 12,000 12,000 TOTAL 12,000 0 6,800 6,180 4,974 6,393 12,000 12,000 12,000 29 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
FIRE DEPARTMENT Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-2210-410008 RETIREES (INS REIMB) 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 14,400 110-2210-414001 RETIREMENT 510,035 581,077 671,952 769,952 828,273 698,577 765,260 765,260 868,450 110-2210-414004 SOCIAL SECURITY/MEDICARE 261 0 0 0 0 0 0 0 0 * SALARIES & BENEFITS 524,696 595,477 686,352 784,352 842,673 712,977 779,660 779,660 882,850
OPERATIONS & MAINTENANCE
110-2210-424001 BUILDINGS MAINTENANCE 0 4,890 400 374 0 0 2,000 2,000 2,000 110-2210-424003 VEHICLES MAINTENANCE 5,416 0 0 0 0 0 0 0 0 110-2210-425003 CONTRACT SERVICES 86,522 83,801 83,944 96,570 109,553 118,586 118,747 118,747 118,747 110-2210-425010 WEED ABATEMENT 6,611 5,472 5,472 4,714 7,060 3,940 8,000 8,000 8,000 110-2210-425030 FIRE SERVICES CONTRACT 2,630,610 2,794,165 2,898,690 3,518,387 3,555,510 4,027,243 4,398,936 4,398,936 4,684,411 * OPERATIONS & MAINTENANCE 2,729,159 2,888,328 2,988,506 3,620,045 3,672,123 4,149,769 4,527,683 4,527,683 4,813,158
CAPITAL OUTLAY
110-2210-441012 EQUIPMENT REPLACEMENT PROGRAM 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 * CAPITAL OUTLAY 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 TOTAL 3,353,855 3,583,805 3,774,858 4,504,397 4,614,796 4,962,746 5,407,343 5,407,343 5,796,008 Financing Sources
Account # Account/Description
SAFETY SALES TAX (PROP 172) 100,000 80,000 80,000 80,000 80,000 230,000 180,000 180,000 150,000 FIRE SERVICES CFD 2003-1 280,000 300,000 260,000 280,000 310,000 310,000 345,000 345,000 345,000 PUBLIC SAFETY CFD 2007-1 120,000 135,000 120,000 150,000 190,000 200,000 200,000 200,000 200,000 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 3,717,136 3,717,136 4,135,801 TOTAL 3,583,805 3,353,855 3,774,858 4,504,397 4,614,796 4,962,746 5,407,343 5,407,343 5,796,008 30 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
GARAGE Adopted 2025-26 Proposed
(This division is trasfered to Fund 570) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-4120-410000 SALARIES 41,672 46,823 51,011 54,238 63,774 0 0 0 0 110-4120-410007 OVERTIME SALARIES 24 0 53 103 379 0 0 0 0 110-4120-414001 RETIREMENT 15,730 17,793 24,610 28,240 28,827 0 0 0 0 110-4120-414002 HEALTH INSURANCE 8,889 8,423 10,233 11,645 14,856 0 0 0 0 110-4120-414003 WORKERS COMPENSATION INS 5,511 5,941 6,345 6,582 7,767 0 0 0 0 110-4120-414004 SOCIAL SECURITY/MEDICARE 563 642 673 688 794 0 0 0 0 110-4120-414005 LONG TERM DISABILITY INS. 0 0 0 6 17 0 0 0 0 110-4120-414006 STATE UNEMPLOYMENT 326 100 207 172 0 0 0 0 0 110-4120-414008 LIFE INSURANCE 48 39 41 38 (201) 0 0 0 0 * SALARIES & BENEFITS 72,763 79,761 93,173 101,712 116,213 0 0 0 0
OPERATIONS & MAINTENANCE
110-4120-416002 TRAINING 0 32 383 95 498 0 0 0 0
110-4120-420004 CELL PHONE 975 872 864 870 892 0 0 0 0
110-4120-424001 BUILDINGS MAINTENANCE 0 3,178 0 947 10,553 0 0 0 0 110-4120-424002 EQUIPMENT MAINTENANCE 3,313 945 3,922 2,879 6,171 0 0 0 0 110-4120-425003 CONTRACT SERVICES 1,194 2,090 914 1,282 1,169 0 0 0 0 110-4120-425016 UNIFORM/LAUNDRY SERVICE 748 13 366 0 756 0 0 0 0 110-4120-427006 GENERAL SUPPLIES 2,324 5,086 3,253 4,315 5,571 0 0 0 0 110-4120-427022 FUEL & OIL 1,342 951 1,310 1,393 1,726 0 0 0 0 * OPERATIONS & MAINTENANCE 9,896 13,167 11,012 11,781 27,336 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 0 110-4120-441006 COMPUTER AND RELATED EQUIP 0 2,265 195 590 1,078 0 0 0 0 * CAPITAL OUTLAY 2,654 7,382 2,886 5,174 7,114 0 0 0 0
TOTAL COST 85,313 100,310 107,071 118,667 150,663 0 0 0 0
INTER DEPARTMENTAL CHARGES
110-4120-480003 MAINTENANCE REIMBURSE 0 0 0 0 0 0 0 0 0 TOTAL 85,313 100,310 107,071 118,667 150,663 0 0 0 0
31 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
STREET MAINTENANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-4140-410000 SALARIES 69,753 90,069 96,335 69,387 84,684 91,346 187,337 187,337 143,530 110-4140-410005 SALARIES - PART-TIME 7,737 5,508 5,508 0 0 0 0 0 0 110-4140-410007 OVERTIME SALARIES 189 103 681 1,094 2,744 727 5,000 5,000 5,000 110-4140-410013 CONTRACT EMPL. SALARIES 0 0 918 16,508 0 0 0 0 0 110-4140-414001 RETIREMENT 5,940 7,415 8,263 8,575 9,373 9,398 17,614 17,614 15,380 110-4140-414002 HEALTH INSURANCE 20,056 24,415 23,366 16,321 20,127 19,962 43,968 43,968 28,570 110-4140-414003 WORKERS COMPENSATION INS 8,593 10,471 12,250 9,242 11,856 10,331 22,810 22,810 17,640 110-4140-414004 SOCIAL SECURITY/MEDICARE 1,619 1,273 1,374 991 1,224 1,250 3,224 3,224 2,010 110-4140-414005 LONG TERM DISABILITY INS. 36 22 32 20 46 67 120 120 80 110-4140-414006 STATE UNEMPLOYMENT 2,276 765 668 531 638 513 1,369 1,369 725 110-4140-414007 DEFERED COMPENSATION 0 0 0 0 0 0 493 493 1,110 110-4140-414008 LIFE INSURANCE 116 137 136 85 101 96 199 199 150 * SALARIES & BENEFITS 116,315 140,178 149,531 122,754 130,793 133,690 282,134 282,134 214,195
OPERATIONS & MAINTENANCE
110-4140-416002 TRAINING 0 0 0 0 0 225 1,000 1,000 1,000 110-4140-425003 CONTRACT SERVICES 37,927 409 16,104 13,109 47,766 5,999 35,000 35,000 35,000 110-4140-425016 UNIFORM/LAUNDRY SERVICE 2,531 1,715 2,168 3,948 5,601 13,926 9,500 9,500 9,500 110-4140-427006 GENERAL SUPPLIES 107,131 116,302 124,485 119,457 99,058 105,796 165,000 165,000 165,000 110-4140-427009 WEED ABATEMENT 7,821 4,176 4,176 4,288 4,512 4,512 7,000 7,000 7,000 110-4140-427022 FUEL & OIL 6,263 5,018 5,698 7,729 6,064 4,040 10,000 10,000 10,000 * OPERATIONS & MAINTENANCE 161,673 127,620 152,631 148,531 163,001 134,498 227,500 227,500 227,500
CAPITAL OUTLAY
110-4140-441005 MACHINERY AND EQUIPMENT 0 78,246 1,077 0 18,846 0 39,000 39,000 34,000 * CAPITAL OUTLAY 0 78,246 1,077 0 18,846 0 39,000 39,000 34,000
INTER DEPARTMENTAL CHARGES
110-4140-480009 FLEET MAINTENANCE CHARGE 14,209 11,839 10,273 3,838 7,479 24,500 24,500 24,500 24,500 * INTER DEPARTMENTAL CHARGES 14,209 11,839 10,273 3,838 7,479 24,500 24,500 24,500 24,500 TOTAL 292,197 357,883 313,512 275,123 320,119 292,688 573,134 573,134 500,195 Financing Sources
Account # Account/Description
SPECIAL PUBLIC WORKS SERV 5,360 425 2,346 4,216 1,000 892 500 500 500 GAS TAX 200,000 400,000 200,000 370,000 370,000 370,000 370,000 370,000 370,000 OTHER REVENUES 86,837 (42,542) 111,166 (99,093) (50,881) (78,204) 202,634 202,634 129,695 TOTAL 292,197 357,883 313,512 275,123 320,119 292,688 573,134 573,134 500,195 32 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
STREET SWEEPING Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
OPERATIONS & MAINTENANCE
110-4141-425003 CONTRACT SERVICES 61,105 74,710 92,901 91,229 90,389 93,678 105,000 105,000 125,000 * OPERATIONS & MAINTENANCE 61,105 74,710 92,901 91,229 90,389 93,678 105,000 105,000 125,000 TOTAL 61,105 74,710 92,901 91,229 90,389 93,678 105,000 105,000 125,000 Financing Sources
Account # Account/Description
STATE STREET SWEEPING 17,905 17,905 17,905 17,905 17,905 17,905 17,900 17,900 17,900 MASURE H 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,001 OTHER REVENUES 13,200 26,805 44,996 43,324 42,484 45,773 57,100 57,100 77,099 TOTAL 74,710 61,105 92,901 91,229 90,389 93,678 105,000 105,000 125,000 33 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
STREET LIGHTS/TRAFFIC SIGNALS Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
OPERATIONS & MAINTENANCE
110-4142-416002 TRAINING 0 162 0 0 0 0 600 600 5,000
110-4142-420001 ELECTRIC 164,246 156,440 175,812 210,920 233,004 210,321 185,000 185,000 195,000 110-4142-425003 CONTRACT SERVICES 30,670 22,171 31,185 52,448 31,885 37,408 55,000 55,000 135,000 110-4142-427006 GENERAL SUPPLIES 62,182 39,597 69,780 21,674 30,068 34,030 65,000 65,000 40,000 110-4142-427022 FUEL & OIL 3,507 3,335 4,471 5,514 4,633 6,363 6,000 6,000 6,000 * OPERATIONS & MAINTENANCE 260,605 221,705 281,248 290,556 299,590 288,122 311,600 311,600 381,000
INTER DEPARTMENTAL CHARGES
110-4142-480009 FLEET MAINTENANCE CHARGE 4,940 1,144 1,263 6,012 5,750 14,650 14,650 14,650 18,000 * INTER DEPARTMENTAL CHARGES 4,940 1,144 1,263 6,012 5,750 14,650 14,650 14,650 18,000 TOTAL 265,545 222,849 282,511 296,568 305,340 302,772 326,250 326,250 399,000 Financing Sources
Account # Account/Description
MASURE H 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,001 OTHER REVENUES 190,545 147,849 207,511 221,568 230,340 227,772 251,250 251,250 323,999 TOTAL 222,849 265,545 282,511 296,568 305,340 302,772 326,250 326,250 399,000 34 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
PARKS MAINTENANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
EXPENDITURES
SALARIES & BENEFITS 316,866 368,295 461,792 481,294 432,330 631,184 906,027 906,027 942,588 OPERATIONS & MAINTENANCE 153,032 169,346 193,677 188,399 196,204 213,900 248,364 248,364 246,364 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 42,205 44,105 TOTAL 482,753 537,471 670,286 683,008 640,116 887,288 1,196,596 1,196,596 1,233,057 Financing Sources
Account # Account/Description
PARKS SERVICE CHARGES 30,600 27,200 30,600 27,200 27,200 27,200 27,200 27,200 27,200 MISC. PARK RENTAL 2,045 1,434 3,850 3,020 3,701 3,241 3,000 3,000 3,000 OTHER REVENUES 450,108 508,837 635,836 652,788 609,215 856,847 1,166,396 1,166,396 1,202,857 TOTAL 537,471 482,753 670,286 683,008 640,116 887,288 1,196,596 1,196,596 1,233,057 35 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
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 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-7210-410000 SALARIES 135,039 144,942 158,370 173,925 200,179 359,436 497,537 497,537 529,340 110-7210-410005 SALARIES - PART-TIME 50,322 52,238 105,852 137,593 69,666 40,781 92,406 92,406 70,000 110-7210-410007 OVERTIME SALARIES 608 1,061 243 1,889 1,791 3,604 2,500 2,500 2,500 110-7210-410013 CONTRACT EMPL. SALARIES 23,935 46,330 58,247 0 0 0 0 0 0 110-7210-414001 RETIREMENT 50,443 67,052 81,054 91,777 83,446 86,547 122,593 122,593 134,760 110-7210-414002 HEALTH INSURANCE 28,319 27,960 23,947 37,298 45,146 84,040 112,920 112,920 118,640 110-7210-414003 WORKERS COMPENSATION INS 20,965 21,970 26,481 32,168 26,918 47,740 67,393 67,393 72,740 110-7210-414004 SOCIAL SECURITY/MEDICARE 4,247 4,176 3,893 4,333 3,710 5,448 7,027 7,027 7,573 110-7210-414005 LONG TERM DISABILITY INS. 0 0 0 175 307 445 478 478 310 110-7210-414006 STATE UNEMPLOYMENT 2,862 2,328 3,474 1,870 896 2,421 2,672 2,672 3,030 110-7210-414007 DEFERRED COMPENSATION 0 0 0 0 0 321 0 0 3,190 110-7210-414008 LIFE INSURANCE 126 238 231 266 271 401 501 501 505 * SALARIES & BENEFITS 316,866 368,295 461,792 481,294 432,330 631,184 906,027 906,027 942,588
OPERATIONS & MAINTENANCE
110-7210-416002 TRAINING 100 115 856 150 469 852 2,300 2,300 2,300 110-7210-416005 MEMBERSHIPS 215 220 0 465 256 0 300 300 300 110-7210-420001 ELECTRIC 22,652 27,025 32,120 46,781 39,330 51,360 50,500 50,500 50,500 110-7210-420004 CELL PHONES 1,317 1,332 1,962 2,351 3,776 3,596 4,500 4,500 4,500 110-7210-424002 EQUIPMENT MAINTENANCE 0 0 0 0 5,619 2,189 3,100 3,100 3,100 110-7210-425003 CONTRACT SERVICES 47,916 58,299 62,551 52,683 65,405 69,541 69,964 69,964 70,000 110-7210-425015 LANDSCAPING 12,432 11,451 5,644 4,654 5,685 4,681 5,264 5,264 5,564 110-7210-425016 UNIFORM/LAUNDRY SERVICE 1,385 2,488 2,519 3,245 3,977 4,202 7,300 7,300 4,500 110-7210-427006 GENERAL SUPPLIES 46,617 50,904 64,308 51,939 45,190 53,459 70,536 70,536 71,000 110-7210-427009 WEED ABATEMENT 5,683 4,030 2,706 4,642 5,893 5,961 9,600 9,600 9,600 110-7210-427022 FUEL & OIL 14,715 13,482 21,011 21,489 20,604 18,059 25,000 25,000 25,000 * OPERATIONS & MAINTENANCE 153,032 169,346 193,677 188,399 196,204 213,900 248,364 248,364 246,364
CAPITAL OUTLAY
110-7210-499549 PARKS CAPITAL RELACEMENT 0 0 0 0 0 0 0 0 0 110-7210-441005 MACHINERY AND EQUIPMENT 0 0 636 1,595 0 0 0 0 0 * CAPITAL OUTLAY 0 0 636 1,595 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
110-7210-480006 INFORMATION TECH CHARGE 0 0 1,500 1,500 1,500 1,500 1,500 1,500 1,500 110-7210-480009 FLEET MAINTENANCE CHARGE 23,250 10,225 23,076 20,615 20,477 51,099 51,100 51,100 53,000 110-7210-480008 LLMD REIMBURSEMENT (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) (10,395) * INTER DEPARTMENTAL CHARGES 12,855 (170) 14,181 11,720 11,582 42,204 42,205 42,205 44,105 TOTAL 482,753 537,471 670,286 683,008 640,116 887,288 1,196,596 1,196,596 1,233,057 36 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
FACILITY MAINTENANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
110-7413-410000 SALARIES 42,697 43,909 60,326 94,513 101,576 142,271 152,470 152,470 187,620 110-7413-410005 PART TIME 52,344 58,661 55,143 32,245 36,955 37,743 20,000 20,000 25,000 110-7413-410007 OVERTIME SALARIES 5,788 5,007 1,177 3,827 3,123 4,000 4,000 4,000 4,000 110-7413-414001 RETIREMENT 6,092 5,903 6,323 9,370 8,553 12,068 11,552 11,552 11,400 110-7413-414002 HEALTH INSURANCE 13,163 24,028 27,501 29,891 30,816 27,556 20,921 20,921 16,775 110-7413-414003 WORKERS COMPENSATION INS 10,099 10,359 11,490 12,724 14,051 19,349 19,754 19,754 25,550 110-7413-414004 SOCIAL SECURITY/MEDICARE 1,215 1,481 1,601 1,749 1,963 2,584 3,092 3,092 2,895 110-7413-414005 LONG TERM DISABILITY INS. 0 0 0 0 0 276 382 382 310 110-7413-414006 STATE UNEMPLOYMENT 1,170 1,138 962 786 969 1,127 1,385 1,385 1,095 110-7413-414007 DEFERRED COMPENSATION 0 0 0 0 0 105 0 0 1,135 110-7413-414008 LIFE INSURANCE 63 63 77 107 113 199 216 216 250 * SALARIES & BENEFITS 132,631 150,549 164,600 185,212 198,119 247,278 233,772 233,772 276,030
OPERATIONS & MAINTENANCE
110-7413-416002 TRAINING 0 0 0 0 0 19 300 300 300
110-7413-420004 CELL PHONE 1,875 1,858 1,592 1,339 1,836 1,938 2,000 2,000 2,000 110-7413-424001 BUILDINGS MAINTENANCE 4,442 11,613 13,741 12,439 5,722 6,602 10,500 10,500 10,500 110-7413-424002 EQUIPMENT MAINTENANCE 8,040 3,991 3,341 6,966 1,559 4,997 5,000 5,000 5,000 110-7413-425003 CONTRACT SERVICES 7,317 13,704 13,631 6,460 7,207 7,946 8,500 8,500 8,500 110-7413-425015 LANDSCAPING 0 0 3,000 3,150 3,610 3,887 5,500 5,500 5,500 110-7413-425016 UNIFORM/LAUNDRY SERVICE 1,158 708 1,057 599 491 425 500 500 500 110-7413-427002 JANITORIAL SUPPLIES 4,520 3,487 3,323 7,607 5,191 3,652 5,800 5,800 5,800 110-7413-427006 GENERAL SUPPLIES 5,931 9,197 13,391 5,199 4,321 5,459 5,000 5,000 5,000 110-7413-427022 FUEL & OIL 1,887 1,974 2,728 2,827 2,648 3,338 3,000 3,000 3,000 * OPERATIONS & MAINTENANCE 35,170 46,532 55,804 46,586 32,585 38,263 46,100 46,100 46,100
INTER DEPARTMENTAL CHARGES
110-7413-480003 FACILITY MAINTENANCE REIMBURSE (119,495) (114,554) (134,455) (149,155) (154,355) (149,155) (154,355) (154,355) (169,900) 110-7413-480009 FLEET MAINTENANCE CHARGE 1,016 238 1,323 1,050 3,329 3,650 3,650 3,650 5,000 * INTER DEPARTMENTAL CHARGE (118,479) (114,316) (133,132) (148,105) (151,026) (145,505) (150,705) (150,705) (164,900) TOTAL 49,322 82,765 87,272 83,693 79,678 140,036 129,167 129,167 157,230 Financing Sources
Account # Account/Description
OTHER REVENUES 49,322 82,765 87,272 83,693 79,678 140,036 129,167 129,167 157,230 TOTAL 82,765 49,322 87,272 83,693 79,678 140,036 129,167 129,167 157,230 37 6/4/2026
GENERAL FUND (110)
2025-26 2026-27
INTERFUND TRANSFERS OUT Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 110-9999-499117 FACILITIES 74,094 131,599 118,738 104,408 111,347 145,560 152,991 152,991 179,370 110-9999-499118 RECREATION 175,397 59,874 226,047 251,183 272,718 253,317 270,042 270,042 266,773 110-9999-499119 ENGINEERING/PW ADMIN 131,270 36,999 137,430 133,330 149,050 128,522 160,547 160,547 219,627 110-9999-499120 DEVELOPMENT SERVICES 313,946 10,051 285,824 119,821 66,321 265,100 268,850 205,570 312,375 110-9999-499225 COMPLIANCE MITIGATION FUND 0 0 0 0 150,000 0 0 0 0 110-9999-499230 GENERAL PLAN FUND 50,000 0 0 0 0 0 0 0 0 110-9999-499284 BRIDLE RIDGE LLMD 50,000 75,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 110-9999-499294 STREET REPLACEMENT FUND 0 461,000 0 0 0 0 0 0 0 110-9999-499462 ENERGY EFFICIENCY DEBT SERVICE 0 0 0 0 150,000 200,000 0 0 0 110-9999-499515 RISK MANAGEMENT FUND 0 0 0 0 0 100,000 0 0 0 110-9999-499520 EMPLOYEE LIABILITY FUND (OPEB) 250,000 50,000 0 0 0 250,000 0 0 0 110-9999-499525 INFORMATION TECHNOLOGY FUND 0 200,000 50,000 0 0 0 0 0 0 110-9999-499530 VEHICLE REPLACEMENT 0 0 0 0 150,000 100,000 0 0 0 110-9999-499532 FIRE EQUIPMENT REPLACEMENT 0 100,000 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 0 110-9999-499540 FACILITY MAINTENANCE FUND 512,500 1,110,000 550,000 400,000 625,000 0 0 0 0 110-9999-499545 POLICE EQUIMENT REPLACEMENT 0 0 0 0 100,000 250,000 0 0 0 110-9999-499549 PARKS CAPITAL RELACEMENT 302,500 585,000 510,000 861,000 950,000 0 0 0 0 110-9999-499565 LLMD LANDSCAPE MAINTENANCE 50,000 0 50,000 50,000 150,000 50,000 50,000 50,000 0 110-9999-499570 FLEET MAINTENANCE FUND 0 0 0 0 0 50,000 0 0 0 110-9999-499745 POLICE RANGE TRUST FUND 0 20,000 0 0 0 0 0 0 0 TOTAL 2,109,707 3,005,523 2,833,039 1,969,742 2,924,436 2,312,499 952,430 889,150 1,028,145 13,585,745 14,976,625 15,950,360 16,694,016 18,219,698 18,371,034 18,326,604 18,263,324 19,283,770 38 6/4/2026
CANNABIS FUND(114)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
114-1910-351100 INVESTMENT EARNINGS 6,116 6,993 6,920 9,215 11,494 14,701 3,000 3,000 3,000 114-1910-374200 CANNABIS REVENUE 360,000 360,000 586,432 265,628 285,032 330,747 260,000 260,000 260,000 TOTAL REVENUES 366,116 366,993 593,352 274,843 296,526 345,448 263,000 263,000 263,000
EXPENDITURES
SALARIES & BENEFITS
114-2140-410000 SALARIES 42,083 65,246 181,587 188,022 183,263 194,253 173,144 173,144 190,355 114-2140-414001 RETIREMENT 6,752 12,467 16,693 27,180 28,270 32,001 34,486 34,486 38,030 114-2140-414002 HEALTH INSURANCE 5,503 9,268 15,935 18,853 8,024 18,458 25,254 25,254 23,050 114-2140-414003 WORKERS COMPENSATION INS 5,104 7,559 34,502 19,753 17,381 19,987 20,985 20,985 23,760 114-2140-414004 SOCIAL SECURITY/MEDICARE 565 914 806 809 811 877 2,189 2,189 2,480 114-2140-414005 LONG TERM DISABILITY INS. 286 371 156 158 133 194 428 428 340 114-2140-414006 STATE UNEMPLOYMENT 447 211 199 163 97 140 432 432 420 114-2140-414008 LIFE INSURANCE 29 100 31 99 75 75 129 129 125 * SALARIES & BENEFITS 60,769 96,136 249,909 255,037 238,054 265,985 257,545 257,545 279,985
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
CAPITAL OUTLAY
114-2140-441005 MACHINERY & EQUIPMENT 13,107 0 6,688 2,229 0 0 10,000 10,000 10,000 13,107 0 6,688 2,229 0 0 10,000 10,000 10,000
INTERFUND TRANSFERS
114-2140-499110 TRANSFERS OUT 0 360,000 100,000 100,000 100,000 100,000 175,000 175,000 175,000 0 360,000 100,000 100,000 100,000 100,000 175,000 175,000 175,000 TOTAL EXPENDITURES 73,876 456,136 356,597 357,266 338,054 365,985 442,545 442,545 464,985 REVENUES OVER (UNDER) EXPENDITURES 292,240 (89,143) 236,755 (82,423) (41,528) (20,537) (179,545) (179,545) (201,985) FUND BALANCE - BEGINNING 261,911 554,151 465,008 701,763 619,340 577,812 557,275 557,275 377,730 FUND BALANCE - ENDING 554,151 465,008 701,763 619,340 577,812 557,275 377,730 377,730 175,745 39 6/4/2026
MEASURE H FUND(115)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
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 2,754,000 2,754,000 115-1910-351100 INVESTMENT EARNINGS 2,122 1,721 1,777 2,673 356 692 1,200 1,200 1,200 TOTAL REVENUES 2,166,768 2,498,799 2,817,778 2,833,147 2,731,258 2,765,698 2,755,200 2,755,200 2,755,200
EXPENDITURES
115-1910-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
INTERFUND TRANSFERS
115-1910-499110 TRANSFERS OUT 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,844,698 2,844,698 2,755,200 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,844,698 2,844,698 2,755,200 TOTAL EXPENDITURES 1,964,785 2,116,768 2,685,520 3,431,057 2,863,205 2,676,200 2,844,698 2,844,698 2,755,200 REVENUES OVER (UNDER) EXPENDITURES 201,983 382,031 132,258 (597,910) (131,947) 89,498 (89,498) (89,498) 0 FUND BALANCE - BEGINNING 13,585 215,568 597,599 729,857 131,947 0 89,498 89,498 0 FUND BALANCE - ENDING 215,568 597,599 729,857 131,947 0 89,498 0 0 0 40 6/4/2026
FACILITIES FUND (117)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 117-7430 SWIMMING POOL (40,587) (34,844) (32,675) (52,147) (69,446) (51,728) (62,375) (62,375) (69,375) 117-7440 SENIOR CENTER OPERATIONS (19,323) (23,615) (38,097) (35,497) (31,077) (38,747) (44,050) (44,050) (44,050) 117-7460 COMMUNITY CENTER (8,213) (72,682) (44,010) (12,184) (11,612) (41,955) (39,066) (39,066) (57,245) 117-7470 ANNEX/YOUTH BUILDING/CHURCH (5,971) (458) (3,956) (4,580) (5,406) (6,936) (7,500) (7,500) (8,700) NET (74,094) (131,599) (118,738) (104,408) (117,541) (139,366) (152,991) (152,991) (179,370) GENERAL FUND SUBSIDY 74,094 131,599 118,738 104,408 111,347 145,560 152,991 152,991 179,370 NET 0 0 0 0 (6,194) 6,194 0 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 (6,194) 0 0 0
FUND BALANCE - ENDING 0 0 0 0 (6,194) 0 0 0 0
Financing Sources
MEASURE H 8,213 72,682 19,989 12,184 11,612 41,955 30,994 38,247 38,247 OTHER REVENUES 65,881 58,917 98,749 92,224 99,735 103,605 121,997 114,744 141,123 TOTAL 74,094 131,599 118,738 104,408 111,347 145,560 152,991 152,991 179,370 41 6/4/2026
FACILITIES (117)
2025-26 SAME 2026-27
Adopted 2025-26 Proposed
SWIMMING POOL (7430) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
117-7430-350420 POOL RENTAL 0 0 575 0 610 1,350 1,000 1,000 1,000 TOTAL REVENUES 0 0 575 0 610 1,350 1,000 1,000 1,000
EXPENDITURES
OPERATIONS & MAINTENANCE
117-7430-420001 ELECTRIC 13,119 12,712 14,850 21,223 19,834 26,210 27,000 27,000 27,000 117-7430-420002 GAS 3,380 1,396 1,686 216 4,725 1,272 2,000 2,000 2,000 117-7430-424001 BUILDINGS MAINTENANCE 90 255 0 1,105 1,982 0 2,000 2,000 2,000 117-7430-424002 EQUIPMENT MAINTENANCE 6,045 2,344 862 1,808 3,734 3,579 5,000 5,000 5,000 117-7430-425003 CONTRACT SERVICES 750 3,571 405 8,465 7,774 1,080 4,000 4,000 4,000 117-7430-427002 JANITORIAL 0 3,107 500 0 488 0 500 500 500 117-7430-427006 GENERAL SUPPLIES 440 36 979 1,424 678 617 1,000 1,000 1,000 117-7430-427007 POOL SUPPLIES 15,238 5,022 12,400 16,031 27,990 18,445 18,000 18,000 25,000 * OPERATIONS & MAINTENANCE 39,062 28,443 31,682 50,272 67,205 51,203 59,500 59,500 66,500
CAPITAL OUTLAY
117-7430-441005 MACHINERY AND EQUIPMENT 0 4,876 43 0 976 0 2,000 2,000 2,000 * CAPITAL OUTLAY 0 4,876 43 0 976 0 2,000 2,000 2,000
INTER DEPARTMENTAL CHARGES
117-7430-480001 FACILITY USE CHARGE (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) (5,625) 117-7430-480002 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 117-7430-480003 FACILITY MAINTENANCE CHARGE 7,150 7,150 7,150 7,500 7,500 7,500 7,500 7,500 7,500 117-7430-480004 RISK MANAGEMENT CHARGE 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGE 1,525 1,525 1,525 1,875 1,875 1,875 1,875 1,875 1,875 TOTAL EXPENDITURES 40,587 34,844 33,250 52,147 70,056 53,078 63,375 63,375 70,375 REVENUES OVER (UNDER) EXPENDITURES (40,587) (34,844) (32,675) (52,147) (69,446) (51,728) (62,375) (62,375) (69,375) 42 6/4/2026
FACILITIES (117) 2025-26 2026-27
Adopted 2025-26 Proposed
SENIOR CENTER OPERATIONS (7440) 2019-20 2020-21 2020-21 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
117-7440-350306 SENIOR CENTER RENT INCOME 10,299 13,960 7,529 6,128 3,800 1,972 2,000 2,000 2,000 TOTAL REVENUES 10,299 13,960 7,529 6,128 3,800 1,972 2,000 2,000 2,000
EXPENDITURES
SALARIES & BENEFITS
117-7440-410005 PART-TIME SALARIES 3,188 2,350 1,776 883 507 542 2,468 2,468 2,468 117-7440-414001 RETIREMENT 164 0 88 60 31 31 137 137 137 117-7440-414002 HEALTH INSURANCE 219 0 160 0 0 0 0 0 0
117-7440-414003 WORKERS COMPENSATION INS 255 112 141 70 40 43 351 351 351 117-7440-414004 SOCIAL SECURITY/MEDICARE 46 98 28 13 7 8 36 36 36 117-7440-414006 STATE UNEMPLOYMENT 50 0 11 7 0 0 38 38 38 * SALARIES & BENEFITS 3,922 2,560 2,204 1,033 585 624 3,030 3,030 3,030
OPERATIONS & MAINTENANCE
117-7440-420001 ELECTRIC 14,400 13,957 17,999 17,924 18,413 17,987 18,000 18,000 18,000 117-7440-424001 BUILDINGS 602 1,064 782 98 1,957 3,821 5,000 5,000 5,000 117-7440-424002 EQUIPMENT 3,393 2,475 6,530 6,881 1,300 2,924 3,000 3,000 3,000 117-7440-424004 CELL PHONE 0 0 0 0 0 0 0 0 0
117-7440-425003 CONTRACT SERVICES 2,500 6,804 3,128 4,270 2,726 2,811 4,000 4,000 4,000 117-7440-425015 LANDSCAPING 7,800 7,800 20,360 14,148 12,019 16,727 16,000 16,000 16,000 117-7440-427002 JANITORIAL SUPPLIES 2,367 1,692 3,000 5,251 5,857 3,521 4,000 4,000 4,000 117-7440-427004 GENERAL SUPPLIES 2,584 113 53 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 33,646 33,905 51,852 48,572 42,272 47,791 50,000 50,000 50,000
CAPITAL OUTLAY
117-7440-441004 IMPROVEMENTS TO BUILDINGS 484 0 0 0 0 284 1,000 1,000 1,000 * CAPITAL OUTLAY 484 0 0 0 0 284 1,000 1,000 1,000
INTER DEPARTMENTAL CHARGES
117-7440-480001 FACILITY USE CHARGE (19,080) (9,540) (19,080) (19,080) (19,080) (19,080) (19,080) (19,080) (19,080) 117-7440-480002 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 117-7440-480003 FACILITY MAINTENANCE CHARGE 10,450 10,450 10,450 10,900 10,900 10,900 10,900 10,900 10,900 117-7440-480006 INFORMATION TECH CHARGE 200 200 200 200 200 200 200 200 200 * INTER DEPARTMENTAL CHARGE (8,430) 1,110 (8,430) (7,980) (7,980) (7,980) (7,980) (7,980) (7,980) TOTAL EXPENDITURES 29,622 37,575 45,626 41,625 34,877 40,719 46,050 46,050 46,050 REVENUES OVER (UNDER) EXPENDITURES (19,323) (23,615) (38,097) (35,497) (31,077) (38,747) (44,050) (44,050) (44,050) 43 6/4/2026
FACILITIES (117) 2025-26 2026-27
Adopted 2025-26 Proposed
COMMUNITY CENTER (7460) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
117-7460-350305 COMMUNITY CENTER RENT 88,175 6,943 52,597 77,675 80,144 64,655 85,000 85,000 85,000 TOTAL REVENUES 88,175 6,943 52,597 77,675 80,144 64,655 85,000 85,000 85,000
EXPENDITURES
SALARIES & BENEFITS
117-7460-410000 SALARIES 1,500 3,988 0 0 2,159 23,491 25,380 25,380 35,865 117-7460-410005 PART-TIME SALARIES 27,672 11,555 11,403 13,645 17,521 0 0 0 0 117-7460-410007 OVERTIME 162 200 434 1,762 1,035 3,608 3,600 3,600 3,600 117-7460-414001 RETIREMENT 318 854 578 1,091 1,424 2,133 2,348 2,348 2,840 117-7460-414002 HEALTH INSURANCE 634 2,500 1,436 210 982 5,902 3,240 3,240 9,545 117-7460-414003 WORKERS COMPENSATION INS 2,267 1,514 947 1,269 1,646 2,371 3,394 3,394 4,150 117-7460-414004 SOCIAL SECURITY/MEDICARE 1,399 151 234 221 295 365 357 357 455 117-7460-414006 STATE UNEMPLOYMENT 437 88 149 272 236 161 161 161 195 117-7460-414008 LIFE INSURANCE 0 0 0 1 3 27 26 26 35
* SALARIES & BENEFITS 34,389 20,850 15,181 18,471 25,301 38,058 38,506 38,506 56,685
OPERATIONS & MAINTENANCE
117-7460-420001 ELECTRIC 32,738 26,565 29,999 36,175 33,063 29,952 35,000 35,000 35,000 117-7460-420003 TELEPHONE 3,074 2,302 227 291 335 61 0 0 0 117-7460-420004 CELL PONE 0 0 0 297 630 1,007 1,000 1,000 1,000 117-7460-424001 BUILDING MAINTENANCE 3,257 2,660 2,582 899 2,880 3,612 6,500 6,500 6,500 117-7460-424002 EQUIPMENT MAINTENANCE 5,261 1,420 6,071 5,639 3,311 6,094 6,500 6,500 6,500 117-7460-425003 CONTRACT SERVICES 6,076 15,459 8,761 5,238 5,073 3,528 10,000 10,000 10,000 117-7460-425015 LANDSCAPING 6,000 6,000 28,715 12,916 13,636 17,893 18,400 18,400 18,400 117-7460-427002 JANITORIAL SUPPLIES 3,376 2,175 3,000 6,730 4,815 3,577 5,000 5,000 5,000 117-7460-427006 GENERAL SUPPLIES 1,357 1,334 911 2,043 1,552 1,668 2,000 2,000 2,000 * OPERATIONS & MAINTENANCE 61,139 57,915 80,266 70,228 65,295 67,392 84,400 84,400 84,400
INTER DEPARTMENTAL CHARGES
117-7460-480002 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 117-7460-480004 RISK MANAGEMENT CHARGE 503 503 503 503 503 503 503 503 503 117-7460-480005 EMPLOYEE LIABILITY CHARGE 157 157 157 157 157 157 157 157 157 117-7460-480006 INFORMATION TECH CHARGE 200 200 500 500 500 500 500 500 500 117-7460-480007 VEHICLE REPLACEMENT CHARGE 0 0 0 0 0 0 0 0 0 860 860 1,160 1,160 1,160 1,160 1,160 1,160 1,160
TOTAL EXPENDITURES 96,388 79,625 96,607 89,859 91,756 106,610 124,066 124,066 142,245 REVENUES OVER (UNDER) EXPENDITURES (8,213) (72,682) (44,010) (12,184) (11,612) (41,955) (39,066) (39,066) (57,245) 44 6/4/2026
FACILITIES (117) 2025-26 2026-27
Adopted 2025-26 Proposed
YOUTH BUILDING (7470) 2019-20 2020-21 2021-22 2021-22 2023-24 2024-25 Mid-Year Projected Preliminary Account # Acct/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
117-7470-350309 ANNEX / YOUTH BUILDINGS 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 0 0 0 0 0 0 0 0 0
OPERATIONS & MAINTENANCE
117-7470-420001 ELECTRIC 1,326 458 2,659 4,010 3,085 4,506 7,200 7,200 7,200 117-7470-424001 BUILDING MAINTENANCE 4,645 0 1,132 39 2,321 2,280 100 100 500 117-7470-425003 CONTRACT SERVICES 0 0 165 531 0 150 200 200 1,000 117-7470-427002 JANITORIAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 5,971 458 3,956 4,580 5,406 6,936 7,500 7,500 8,700
INTER DEPARTMENTAL CHARGES
117-7470-480001 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 5,971 458 3,956 4,580 5,406 6,936 7,500 7,500 8,700 REVENUES OVER (UNDER) EXPENDITURES (5,971) (458) (3,956) (4,580) (5,406) (6,936) (7,500) (7,500) (8,700) 45 6/4/2026
RECREATION ACTIVITY FUND (118)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 118-7320 RECREATION PROGRAMS (46,803) (22,419) (62,157) (68,002) (76,294) (80,742) (80,674) (80,674) (85,582) 118-7330 SWIMMING PROGRAMS (51,904) (15,044) (60,374) (51,335) (48,291) (68,014) (69,336) (69,336) (70,336) 118-7340 SENIOR ACTIVITIES (65,839) (20,403) (75,808) (71,442) (77,640) (80,148) (87,716) (87,716) (93,310) 118-7380 SKATE PARK CONCESSION (10,851) (2,008) (2,377) 7 1,200 300 0 0 2,400 118-7390 TL DAVIS SPORTS COMPLEX 0 0 (25,331) (60,411) (71,693) (24,713) (32,316) (32,316) (19,945) TOTAL (175,397) (59,874) (226,047) (251,183) (272,718) (253,317) (270,042) (270,042) (266,773) GENERAL FUND SUBSIDY 175,397 59,874 226,047 251,183 272,718 253,317 270,042 270,042 266,773 NET 0 0 0 0 0 0 0 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 0 0 0
Financing Sources
MEASURE H 69,793 39,137 30,000 36,195 61,621 30,000 65,287 58,034 58,034 OTHER REVENUES 105,604 20,737 196,047 214,988 211,097 223,317 204,755 212,008 208,739 TOTAL 175,397 59,874 226,047 251,183 272,718 253,317 270,042 270,042 266,773 46 6/4/2026
RECREATION ACTIVITY FUND (118)
2025-26 2026-27
Adopted 2025-26 Proposed
RECREATION PROGRAMS ADMIN. (7320) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
118-7320-361100 FEDERAL FUNDS - COVID 19 0 31,513 250 0 0 0 0 0 0 118-7320-373401 MISC. RECREATION PROGRAM 0 0 0 0 5,650 7,720 7,000 7,000 7,000 TOTAL REVENUES 0 31,513 250 0 5,650 7,720 7,000 7,000 7,000
EXPENDITURES
SALARIES & BENEFITS
118-7320-410000 SALARIES 29,996 36,031 41,968 46,552 53,890 48,691 36,664 36,664 40,830 118-7320-410005 PART-TIME SALARIES 0 0 0 0 0 1,544 11,765 11,765 12,000 118-7320-410007 OVERTIME SALARIES 0 0 0 0 0 182 0 0 0
118-7320-414001 RETIREMENT 1,744 1,975 2,337 3,222 3,030 3,136 2,383 2,383 2,870 118-7320-414002 HEALTH INSURANCE 5,926 6,129 5,949 5,903 6,480 6,854 6,249 6,249 6,395 118-7320-414003 WORKERS COMPENSATION INS 1,210 1,447 1,688 1,749 1,915 1,968 2,003 2,003 2,045 118-7320-414004 SOCIAL SECURITY/MEDICARE 418 543 668 689 750 804 691 691 650 118-7320-414005 LONG TERM DISABILITY INS. 0 35 158 101 154 131 0 0 0 118-7320-414006 STATE UNEMPLOYMENT 217 200 161 130 112 393 290 290 230 118-7320-414007 DEFERED COMPENSATION 0 0 0 0 478 483 366 366 395 118-7320-414008 LIFE INSURANCE 31 48 99 88 87 68 26 26 30 * SALARIES & BENEFITS 39,542 46,408 53,028 58,434 66,896 64,254 60,437 60,437 #REF! 65,445
OPERATIONS & MAINTENANCE
118-7320-416005 MEMBERSHIPS 60 260 230 415 415 245 500 500 500 118-7320-420004 CELL PHONES 788 431 289 481 268 273 800 800 800 118-7320-425003 CONTRACT SERVICES 502 0 735 695 2,084 7,985 6,050 6,050 6,050 118-7320-425012 SOFTWARE 0 0 0 0 0 4,800 5,600 5,600 5,600 118-7320-425019 BANK/CC SERVICE CHARGES 1,238 1,342 1,743 1,922 2,423 2,780 2,000 2,000 2,000 118-7320-427001 OFFICE SUPPLIES 113 258 550 529 276 584 650 650 650 118-7320-427006 GENERAL SUPPLIES 621 1,004 1,726 1,593 5,460 2,576 4,000 4,000 4,000 118-7320-427022 FUEL & OIL 0 103 207 0 0 713 800 800 800 118-7320-429000 POSTAGE 0 88 12 46 88 15 500 500 500
* OPERATIONS & MAINTENANCE 3,322 3,486 5,492 5,681 11,014 19,971 23,000 23,000 22,900
INTER DEPARTMENTAL CHARGES
118-7320-480004 RISK MANAGEMENT CHARGE 3,887 3,887 3,887 3,887 3,887 3,887 3,887 3,887 3,887 118-7320-480002 FACILITY ADMIN CHARGE 0 0 0 0 0 0 0 0 0 118-7320-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 118-7320-480009 FLEET MAINTENANCE CHARGE 52 151 0 0 147 350 350 350 350 * INTER DEPARTMENTAL CHARGE 3,939 4,038 3,887 3,887 4,034 4,237 4,237 4,237 4,237 TOTAL EXPENDITURES 46,803 53,932 62,407 68,002 81,944 88,462 87,674 87,674 92,582 REVENUES OVER (UNDER) EXPENDITURES (46,803) (22,419) (62,157) (68,002) (76,294) (80,742) (80,674) (80,674) (85,582) 47 6/4/2026
RECREATION ACTIVITY FUND (118) 2025-26 2026-27
Adopted 2025-26 Proposed
SWIMMING PROGRAMS (7330) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
118-7330-373500 ADMISSIONS 6,896 3,515 8,014 9,268 15,782 11,810 11,000 11,000 11,000 118-7330-373501 CONCESSIONS 3,077 2,802 6,581 6,976 10,534 6,984 6,000 6,000 6,000 118-7330-373502 SWIMMING LESSONS 2,050 23,343 13,793 25,822 22,282 24,515 24,000 24,000 23,000 118-7330-373509 OID 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 41,000 40,000
EXPENDITURES
SALARIES & BENEFITS
118-7330-410000 SALARIES 0 0 0 1,171 5,512 2,878 0 0 0
118-7330-410005 PART-TIME SALARIES 45,977 28,920 65,689 68,054 64,771 79,050 80,000 80,000 80,000 118-7330-410013 CONTRACT EMPL. SALARIES 0 0 0 0 0 0 0 0 0 118-7330-414001 RETIREMENT 0 0 0 89 340 172 200 200 200 118-7330-414002 HEALTH INSURANCE 0 0 0 271 1,285 595 600 600 600 118-7330-414003 WORKERS COMPENSATION INS 3,963 1,280 2,825 4,021 4,613 5,878 6,000 6,000 6,000 118-7330-414004 SOCIAL SECURITY/MEDICARE 3,482 2,212 5,025 5,209 5,033 6,088 6,100 6,100 6,100 118-7330-414006 STATE UNEMPLOYMENT 2,816 1,648 3,431 2,859 2,275 2,998 3,000 3,000 3,000 118-7330-414007 DEFERED COMPENSATION 0 0 0 0 54 26 0 0 0 118-7330-414008 LIFE INSURANCE 0 0 0 1 5 2 11 11 11
* SALARIES & BENEFITS 56,238 34,060 76,970 81,675 83,888 97,687 95,911 95,911 95,911
OPERATIONS & MAINTENANCE
118-7330-416002 TRAINING 20 995 121 0 1,615 1,005 1,000 1,000 1,000 118-7330-420003 TELEPHONE 162 188 172 199 219 216 300 300 300 118-7330-427006 GENERAL SUPPLIES 835 1,595 2,979 2,007 992 2,554 3,000 3,000 3,000 118-7330-427008 CONCESSION SUPPLIES 1,047 2,241 2,895 3,895 4,550 4,236 4,500 4,500 4,500 * OPERATIONS & MAINTENANCE 2,064 5,019 6,167 6,101 7,376 8,011 8,800 8,800 8,800
INTER DEPARTMENTAL CHARGES
118-7330-480001 FACILITY USE CHARGE 5,625 5,625 5,625 5,625 5,625 5,625 5,625 5,625 5,625 TOTAL EXPENDITURES 63,927 44,704 88,762 93,401 96,889 111,323 110,336 110,336 110,336 REVENUES OVER (UNDER) EXPENDITURES (51,904) (15,044) (60,374) (51,335) (48,291) (68,014) (69,336) (69,336) (70,336) 48 6/4/2026
RECREATION ACTIVITY FUND (118) 2025-26 2026-27
Adopted 2025-26 Proposed
SENIOR ACTIVITIES (7340) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
118-7340-373401 FEE REVENUE 8,721 1,857 7,010 11,548 15,616 12,608 10,000 10,000 10,000 118-7340-373402 NEWSLETTER 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 0 118-7340-373427 MONTHLY DINNERS 0 0 0 0 0 0 0 0
118-7240-374120 MISCELLANEOUS 1,030 0 0 0 0 0 0 0 0
TOTAL REVENUES 9,751 33,980 7,010 11,548 15,616 12,608 10,000 10,000 10,000
EXPENDITURES
SALARIES & BENEFITS
118-7340-410000 SALARIES 29,995 33,015 41,156 40,671 47,779 48,872 36,664 36,664 40,830 118-7340-410005 PART-TIME SALARIES 0 0 0 0 0 0 11,764 11,764 12,000 118-7340-414001 RETIREMENT 1,744 1,803 2,291 3,222 3,029 3,135 2,283 2,283 3,165 118-7340-414002 HEALTH INSURANCE 5,925 5,676 5,857 5,902 6,480 6,853 6,249 6,249 6,395 118-7340-414003 WORKERS COMPENSATION INS 1,210 1,325 1,654 1,749 1,915 1,968 2,003 2,003 2,410 118-7340-414004 SOCIAL SECURITY/MEDICARE 418 500 571 604 661 686 691 691 715 118-7340-414005 LONG TERM DISABILITY INS. 0 23 152 100 153 131 0 0 0 118-7340-414006 STATE UNEMPLOYMENT 217 200 161 129 112 322 290 290 290 118-7340-414007 DEFERED COMPENSATION 0 0 0 0 477 482 366 366 395 118-7340-414008 LIFE INSURANCE 31 39 97 87 86 67 26 26 30 * SALARIES & BENEFITS 39,540 42,581 51,939 52,464 60,692 62,516 60,336 60,336 66,230
OPERATIONS & MAINTENANCE
118-7340-420003 TELEPHONE 680 577 297 291 519 617 700 700 700 118-7340-425003 CONTRACT SERVICES 13,828 938 7,031 8,576 10,791 8,963 14,000 14,000 14,000 118-7340-425014 NEWSLETTER 1,825 0 2,476 1,051 312 0 1,300 1,300 1,300 118-7340-427001 OFFICE SUPPLIES 434 162 868 469 355 1,065 1,000 1,000 1,000 118-7340-427006 GENERAL SUPPLIES 203 367 704 242 752 215 500 500 500 118-7340-427028 CLASS/ACTIVITIES COSTS 0 218 423 517 455 0 500 500 500 118-7340-423106 118-7340-427030 EXCURSION COSTS 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 18,000 18,000
INTER DEPARTMENTAL CHARGES
118-7340-480001 FACILITY USE CHARGE 19,080 9,540 19,080 19,080 19,080 19,080 19,080 19,080 19,080 118-7340-480002 FACILITY ADMIN CHARGE 0 0 0 0 0 0 0 0 0 118-7340-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 118-7340-480006 INFORMATION TECH CHARGE 0 0 0 300 300 300 300 300 300 118-7340-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 19,080 9,540 19,080 19,380 19,380 19,380 19,380 19,380 19,080 TOTAL EXPENDITURES 75,590 54,383 82,818 82,990 93,256 92,756 97,716 97,716 103,310 REVENUES OVER (UNDER) EXPENDITURES (65,839) (20,403) (75,808) (71,442) (77,640) (80,148) (87,716) (87,716) (93,310) 49 6/4/2026
RECREATION ACTIVITY FUND (118) 2025-26 2026-27
Adopted 2025-26 Proposed
SKATE PARK CONCESSIONS (7380) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
118-7380-373501 CONCESSIONS 1,362 925 0 12 1,200 300 0 0 2,400 TOTAL REVENUES 1,362 925 0 12 1,200 300 0 0 2,400
EXPENDITURES
SALARIES & BENEFITS
118-7380-410005 PART-TIME SALARIES 3,180 1,066 399 4 0 0 0 0 0 118-7380-414003 WORKERS COMPENSATION INS 293 86 32 0 0 0 0 0 0 118-7380-414004 SOCIAL SECURITY/MEDICARE 278 82 31 1 0 0 0 0 0 118-7380-414006 STATE UNEMPLOYMENT 232 61 21 0 0 0 0 0 0 * SALARIES & BENEFITS 3,983 1,295 483 5 0 0 0 0 0
OPERATIONS & MAINTENANCE
118-7380-427006 GENERAL SUPPLIES 767 471 49 0 0 0 0 0 0 118-7380-427008 CONCESSION SUPPLIES 908 1,167 1,327 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 1,675 1,638 1,376 0 0 0 0 0 0
CAPITAL OUTLAY
118-7380-441005 MACHINERY AND EQUIPMENT 6,555 0 518 0 0 0 0 0 0 * CAPITAL OUTLAY 6,555 0 518 0 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
118-7380-480001 FACILITY USE CHARGE 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 12,213 2,933 2,377 5 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES (10,851) (2,008) (2,377) 7 1,200 300 0 0 2,400 50 6/4/2026
RECREATION ACTIVITY FUND (118) 2025-26 2026-27
Adopted 2025-26 Proposed
TL DAVIS SPORTS COMPLEX MANAGEMENT (7390) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
118-7390-374120 MISCELLANEOUS 0 0 0 16,599 8,576 18,647 18,000 18,000 18,000 TOTAL REVENUES 0 0 0 16,599 8,576 18,647 18,000 18,000 18,000
EXPENDITURES
SALARIES & BENEFITS
118-7390-410000 SALARIES 0 0 11,515 47,134 49,611 25,903 19,637 19,637 8,960 118-7390-410007 OVERTIME SALARIES 0 0 0 133 624 166 0 0 0 118-7390-414001 RETIREMENT 0 0 638 3,483 3,087 1,555 1,276 1,276 595 118-7390-414002 HEALTH INSURANCE 0 0 3,121 11,534 11,675 5,387 1,296 1,296 0 118-7390-414003 WORKERS COMPENSATION INS 0 0 474 1,946 2,028 991 2,733 2,733 730 118-7390-414004 SOCIAL SECURITY/MEDICARE 0 0 164 672 714 371 280 280 130 118-7390-414005 LONG TERM DISABILITY INS. 0 0 0 0 0 0 95 95 0 118-7390-414006 STATE UNEMPLOYMENT 0 0 322 259 202 0 64 64 130 118-7390-414007 DEFERED COMPENSATION 0 0 0 0 487 239 0 0 0 118-7390-414008 LIFE INSURANCE 0 0 17 52 47 22 35 35 0
* SALARIES & BENEFITS 0 0 16,251 65,213 68,475 34,634 25,416 25,416 10,545
OPERATIONS & MAINTENANCE
118-7390-420004 CELL PHONE 0 0 0 470 502 504 1,000 1,000 1,000 118-7390-424002 EQUIPMENT MAINTENANCE 0 0 2,387 1,467 654 1,520 4,000 4,000 4,000 118-7390-425003 CONTRACT SERVICES 0 0 652 7,860 7,983 1,562 8,500 8,500 8,500 118-7390-427002 JANITORIAL SUPPLIES 0 0 3,000 0 538 3,087 5,400 5,400 5,400 118-7390-427006 GENERAL SUPPLIES 0 0 1,041 0 117 53 4,000 4,000 4,000 * OPERATIONS & MAINTENANCE 0 0 7,080 9,797 9,794 6,726 22,900 22,900 22,900
CAPITAL OUTLAY
118-7390-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
118-7390-480003 FACILITY MAINTENANCE CHARGE 0 0 2,000 2,000 2,000 2,000 2,000 2,000 4,500 TOTAL EXPENDITURES 0 0 25,331 77,010 80,269 43,360 50,316 50,316 37,945 REVENUES OVER (UNDER) EXPENDITURES 0 0 (25,331) (60,411) (71,693) (24,713) (32,316) (32,316) (19,945) 51 6/4/2026
ENGINEERING & PW - ADMINISTRATION FUND (119)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES - ENGINEERING
119-4110-330800 ENCROACHMENT PERMIT 49,350 113,408 37,731 26,742 20,216 32,915 40,000 40,000 30,000 119-4110-361100 FEDERAL GRANT - COVID 19 0 746 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 5,000 5,000 119-4110-372700 DEVELOPMENT SERVICE CHARG 0 0 0 0 0 0 2,500 2,500 5,000 119-4110-374120 MISCELLANEOUS 0 2,970 0 0 0 7,100 3,000 3,000 1,000 TOTAL REVENUES 54,182 126,767 41,907 39,232 23,889 44,703 50,500 50,500 41,000
EXPENDITURES
119-4110 PUBLIC WORKS ADMIN/ENGINEERING 185,452 163,766 179,337 172,562 172,939 173,225 211,047 211,047 260,627 REVENUES OVER (UNDER) EXPENDITURES (131,270) (36,999) (137,430) (133,330) (149,050) (128,522) (160,547) (160,547) (219,627) 119-4110-399110 GENERAL FUND SUBSIDY 131,270 36,999 137,430 133,330 149,050 128,522 160,547 160,547 219,627 NET 0 0 0 0 0 0 0 0 0
FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 0 0 0
52 6/4/2026
ENGINEERING & PW - ADMINISTRATION FUND (119) 2025-26 2026-27 Adopted 2025-26 Proposed
P.W. ADMIN/ENGINEERING 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
119-4110-410000 SALARIES 62,179 67,244 67,647 70,229 68,532 65,031 75,719 75,719 82,035 119-4110-410007 OVERTIME SALARIES 825 608 1,275 83 0 0 1,500 1,500 1,500 119-4110-414001 RETIREMENT 13,809 17,772 19,850 21,873 19,851 18,385 25,627 25,627 28,180 119-4110-414002 HEALTH INSURANCE 6,781 6,493 6,521 7,644 8,405 7,092 8,281 8,281 8,400 119-4110-414003 WORKERS COMPENSATION INS 6,243 5,596 2,741 2,913 4,772 3,798 4,022 4,022 4,395 119-4110-414004 SOCIAL SECURITY/MEDICARE 864 959 972 984 959 905 1,050 1,050 1,140 119-4110-414005 LONG TERM DISABILITY INS. 189 61 78 50 77 173 195 195 80 119-4110-414006 STATE UNEMPLOYMENT 239 219 177 143 123 177 177 177 175 119-4110-414007 DEFERED COMPENSATION 0 0 0 0 195 108 0 0 280 119-4110-414008 LIFE INSURANCE 190 191 191 87 137 154 199 199 130 * SALARIES & BENEFITS 91,319 99,143 99,452 104,006 103,051 95,823 116,770 116,770 #REF! 126,315
OPERATIONS & MAINTENANCE
119-4110-416002 TRAINING 2,886 0 0 322 0 475 581 581 1,800 119-4110-416005 MEMBERSHIPS 200 200 245 100 0 117 0 0 200 119-4110-420001 ELECTRIC 6,474 7,341 8,037 7,315 7,000 7,203 5,080 5,080 7,000 119-4110-420002 GAS 354 572 898 696 590 600 1,000 1,000 1,000 119-4110-420004 CELL PHONES 687 974 992 1,001 812 880 750 750 750 119-4110-423000 LEASES 1,924 2,505 2,595 2,352 2,371 3,276 2,364 2,364 2,000 119-4110-424001 BUILDINGS MAINTENANCE 1,268 0 0 551 535 45 0 0 1,000 119-4110-425003 CONTRACT SERVICES 49,647 22,271 38,868 27,889 32,410 35,532 51,785 51,785 61,610 119-4110-425012 SOFTWARE 0 0 0 0 0 0 1,920 1,920 25,700 119-4110-427001 OFFICE SUPPLIES 956 7,221 972 1,618 1,174 951 2,380 2,380 3,900 119-4110-427006 GENERAL SUPPLIES 8,653 743 1,920 1,322 502 712 410 410 745 119-4110-427022 FUEL & OIL 1,117 1,290 1,516 1,943 1,820 471 680 680 680 119-4110-429000 POSTAGE 961 764 1,409 461 184 313 500 500 500 * OPERATIONS & MAINTENANCE 75,127 43,881 57,452 45,570 47,398 50,575 67,450 67,450 106,885
INTER DEPARTMENTAL CHARGES
119-4110-480003 FACILITY MAINTENANCE CHARGE 7,720 7,720 8,500 9,000 9,000 9,000 9,000 9,000 9,300 119-4110-480004 RISK MANAGEMENT CHARGE 5,927 5,927 5,927 5,927 5,927 5,927 5,927 5,927 5,927 119-4110-480006 INFORMATION TECH CHARGE 5,000 5,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 119-4110-480009 FLEET MAINTENANCE CHARGE 359 2,095 1,006 1,059 563 4,900 4,900 4,900 5,200 * INTER DEPARTMENTAL CHARGES 19,006 20,742 22,433 22,986 22,490 26,827 26,827 26,827 27,427 TOTAL 185,452 163,766 179,337 172,562 172,939 173,225 211,047 211,047 260,627 53 6/4/2026
DEVELOPMENT SERVICES FUND (120)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2026-27
Adopted 2025-26 Proposed
COMMUNITY DEVELOPMENT 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 120-3110-330300 CONSTRUCTION PERMITS 180,590 425,416 282,250 397,979 407,224 302,386 270,000 355,000 300,000 120-3110-330400 HOME OCCUPATION PERMIT 6,365 6,745 6,175 4,750 4,655 5,700 6,000 6,000 6,000 120-3110-330600 SIGN PERMIT FEE 2,590 1,959 1,845 1,080 2,422 1,880 1,500 1,500 1,500 120-1910-351100 INVESTMENT EARNINGS 6,467 5,276 3,729 7,827 10,976 10,951 5,000 7,300 5,000 120-1910-351101 UNREALIZED GAIN (LOSSES) 1,825 2,052 (28,430) (11,690) 13,415 19,789 1,000 1,000 1,000 120-3110-361100 FEDERAL GRANT - COVID 19 0 4,891 0 0 0 0 0 0 0 120-3110-362410 STATE GRANT 0 0 0 0 0 0 28,020 0 0
120-3110-371420 ELECTRONIC RECORDS FEE 1,078 1,512 2,394 858 501 264 1,000 0 1,000 120-3110-372300 SALE MAPS, PUBLICATIONS 7 125 0 4,085 4,067 3,754 3,000 1,000 1,000 120-3110-372400 OTHER FILINGS, CERTIFICATES 0 100 0 0 0 0 0 0 0 120-3110-372600 DEVELOPMENT SERVICE CHARGE 1,838 0 0 2,790 359 6,010 20,000 20,000 20,000 120-3110-372625 CODE ENFORCEMENT 5,715 26,487 2,666 7,734 44,884 2,669 0 0 0 120-3110-372800 PLANNING & ZONING FEES 39,958 61,880 68,380 24,265 6,335 10,415 26,000 26,000 26,000 120-3110-372810 PLAN AND ENERGY CHECK FEE 61,120 102,200 104,014 107,728 116,761 55,822 100,000 100,000 100,000 120-3110-374140 OAKDALE FIRE DISTRICT 8,160 8,160 8,160 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 15,000 8,000 120-3110-375110 FIRE PLAN CHECK 6,323 7,244 8,864 4,776 1,798 3,273 5,600 5,600 5,600 120-3110-375120 FIRE FLOW 0 0 0 426 710 284 1,000 1,000 1,000 TOTAL REVENUES 326,880 670,248 466,633 560,422 631,261 436,239 476,120 539,400 476,100
COMMUNITY DEVELOPMENT
PLANNING 288,436 284,210 304,853 271,368 285,633 328,416 331,846 331,846 347,995 CODE ENFORCEMENT 0 0 60,816 69,169 84,445 75,513 0 0 0
BUILDING INSPECTION 352,390 396,089 386,788 339,705 327,504 297,410 413,124 413,124 440,480 640,826 680,299 752,457 680,243 697,582 701,339 744,970 744,970 788,475
REVENUES OVER (UNDER) EXPENDITURES
(313,946) (10,051) (285,824) (119,821) (66,321) (265,100) (268,850) (205,570) (312,375)
GENERAL FUND SUBSIDY
313,946 10,051 285,824 119,821 66,321 265,100 268,850 205,570 312,375 NET
0 0 0 0 0 0 0 0 0
FUND BALANCE - BEGINNING
0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING
0 0 0 0 0 0 0 0 0
54 6/4/2026
DEVELOPMENT SERVICES FUND (120) 2025-26 2026-27
Adopted 2025-26 Proposed
PLANNING (3110) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
120-3110-410000 SALARIES 86,884 93,061 78,949 87,692 74,053 102,580 105,525 105,525 118,035 120-3110-410013 CONTRACT EMPLOYEE SALARY 67,770 61,074 91,643 61,824 80,178 78,222 78,000 78,000 75,000 120-3110-414001 RETIREMENT 25,264 32,568 36,690 39,931 37,624 36,833 50,966 50,966 56,130 120-3110-414002 HEALTH INSURANCE 8,632 8,373 7,061 10,510 12,831 11,806 10,424 10,424 11,075 120-3110-414003 WORKERS COMPENSATION INS 7,113 6,441 3,120 3,474 2,805 4,022 4,274 4,274 4,615 120-3110-414004 SOCIAL SECURITY/MEDICARE 1,175 1,302 1,136 1,208 994 1,415 1,476 1,476 1,595 120-3110-414005 LONG TERM DISABILITY INS. 518 186 148 122 230 395 434 434 230 120-3110-414006 STATE UNEMPLOYMENT 311 275 233 501 168 242 241 241 245 120-3110-414007 DEFERED COMPENSATION 0 0 0 0 267 537 556 556 650 120-3110-414008 LIFE INSURANCE 281 272 241 165 208 231 230 230 200 * SALARIES & BENEFITS 197,948 203,552 219,221 205,427 209,358 236,283 252,126 252,126 267,775
OPERATIONS & MAINTENANCE
120-3110-415000 LIABILITY INSURANCE 12,137 16,394 23,756 17,952 26,225 21,943 23,000 23,000 23,000 120-3110-416002 TRAINING 800 0 135 307 0 2,555 2,600 2,600 2,600 120-3110-420001 ELECTRIC 5,211 6,218 6,447 6,287 8,000 6,390 8,000 8,000 8,000 120-3110-420003 TELEPHONE 0 0 0 0 472 3,191 0 0 0
120-3110-423000 LEASES 3,418 2,505 2,595 2,352 2,371 13,705 3,500 3,500 3,500 120-3110-425003 CONTRACT SERVICES 41,911 26,264 18,907 6,388 6,026 149 7,500 7,500 7,500 120-3110-425011 ADVERTISING 298 1,621 1,685 1,904 894 16,076 1,500 1,500 1,500 120-3110-425019 BANK/CC SERVICE CHARGES 3,230 4,792 4,792 4,894 5,877 706 4,000 4,000 4,000 120-3110-427001 OFFICE SUPPLIES 747 407 682 0 937 561 500 500 500 120-3110-427006 GENERAL SUPPLIES 797 724 429 0 353 0 585 585 585 120-3110-427022 FUEL & OIL 141 287 306 447 399 102 950 950 950 120-3110-429000 POSTAGE 1,394 997 2,925 1,889 1,281 1,670 2,500 2,500 2,500 * OPERATIONS & MAINTENANCE 70,084 60,209 62,659 42,420 52,835 67,048 54,635 54,635 54,635
INTER DEPARTMENTAL CHARGES
120-3110-480003 FACILITY MAINTENANCE CHARGE 7,720 7,720 8,500 9,000 9,000 9,000 9,000 9,000 9,300 120-3110-480004 RISK MANAGEMENT CHARGE 7,385 7,385 7,385 7,385 7,385 7,385 7,385 7,385 7,385 120-3110-480006 INFORMATION TECH CHARGE 5,000 5,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 120-3110-480009 FLEET MAINTENANCE CHARGE 299 344 88 136 55 1,700 1,700 1,700 1,900 * INTER DEPARTMENTAL CHARGES 20,404 20,449 22,973 23,521 23,440 25,085 25,085 25,085 25,585 TOTAL 288,436 284,210 304,853 271,368 285,633 328,416 331,846 331,846 347,995 55 6/4/2026
DEVELOPMENT SERVICES FUND (120) 2025-26 2026-27
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 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
120-3120-410000 SALARIES 0 0 31,324 33,504 36,973 39,748 0 0 0 120-3120-410007 OVERTIME SALARIES 0 0 94 573 493 588 0 0 0 120-3120-414001 RETIREMENT 0 0 2,386 3,184 3,398 3,662 0 0 0 120-3120-414002 HEALTH INSURANCE 0 0 8,238 8,680 9,290 9,836 0 0 0 120-3120-414003 WORKERS COMPENSATION INS 0 0 1,146 1,253 1,391 1,486 0 0 0 120-3120-414004 SOCIAL SECURITY/MEDICARE 0 0 395 433 480 513 0 0 0 120-3120-414006 STATE UNEMPLOYMENT 0 0 220 130 112 161 0 0 0 120-3120-414007 DEFERED COMPENSATION 0 0 0 0 370 391 0 0 0 120-3120-414008 LIFE INSURANCE 0 0 77 27 26 26 0 0 0 #REF! * SALARIES & BENEFITS 0 0 43,880 47,784 52,533 56,411 0 0 0
OPERATIONS & MAINTENANCE
120-3120-416002 TRAINING 0 0 67 640 2,000 1,337 0 0 0
120-3120-420004 CELL PHONES & PAGERS 0 0 0 0 210 252 0 0 0 120-3120-425003 CONTRACT SERVICES 0 0 16,869 19,608 20,162 12,505 0 0 0 120-3120-425012 SOFTWARE 0 0 0 0 9,352 1,882 0 0 0
120-3120-427006 GENERAL SUPPLIES 0 0 0 554 9 664 0 0 0
120-3120-427022 FUEL & OIL 0 0 0 0 0 415 0 0 0
120-3120-429000 POSTAGE 0 0 0 0 43 347 0 0 0
* OPERATIONS & MAINTENANCE 0 0 16,936 20,802 31,776 17,402 0 0 0
INTER DEPARTMENTAL CHARGES
120-3120-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 120-3120-480009 FLEET MAINTENANCE CHARGE 0 0 0 583 136 1,700 0 0 0 * INTER DEPARTMENTAL CHARGES 0 0 0 583 136 1,700 0 0 0
TOTAL 0 0 60,816 69,169 84,445 75,513 0 0 0
56 6/4/2026
DEVELOPMENT SERVICES FUND (120) 2025-26 2026-27
Adopted 2025-26 Proposed
BUILDING INSPECTIONS (3130) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
120-3130-410000 SALARIES 168,507 174,323 156,978 76,819 65,768 64,224 82,655 82,655 84,030 120-3130-410007 OVERTIME SALARIES 887 1,336 0 81 0 0 2,000 2,000 2,000 120-3130-410013 CONTRACT EMPLOYEE SALARY 0 0 0 40,240 49,084 63,369 56,000 56,000 56,000 120-3130-414001 RETIREMENT 43,623 57,230 67,344 64,857 60,137 55,664 80,365 80,365 88,015 120-3130-414002 HEALTH INSURANCE 33,292 32,766 28,503 13,770 12,960 9,471 6,480 6,480 6,480 120-3130-414003 WORKERS COMPENSATION INS 6,443 6,451 5,791 2,928 2,455 2,646 3,405 3,405 3,460 120-3130-414004 SOCIAL SECURITY/MEDICARE 2,250 2,399 2,134 1,152 936 913 1,176 1,176 1,200 120-3130-414006 LONG TERM DISABILITY INS. 0 0 167 29 0 322 0 0 0 120-3130-414006 STATE UNEMPLOYMENT 1,085 1,053 586 259 224 498 322 322 325 120-3130-414007 DEFERED COMPENSATION 0 0 0 0 0 0 789 789 845 120-3130-414008 LIFE INSURANCE 155 146 160 82 52 52 52 52 55 * SALARIES & BENEFITS 256,242 275,704 261,663 200,217 191,616 197,159 233,244 233,244 242,410
OPERATIONS & MAINTENANCE
120-3130-416002 TRAINING 1,656 99 800 150 250 629 1,500 1,500 1,500 120-3130-416005 MEMBERSHIPS 50 145 100 0 0 50 720 720 720 120-3130-420004 CELL PHONES & PAGERS 1,136 818 862 1,588 324 263 1,400 1,400 1,400 120-3130-425003 CONTRACT SERVICES 89,209 116,099 119,886 134,718 110,652 89,750 149,000 149,000 149,000 120-3130-425012 SOFTWARE 0 0 0 0 24,184 7,492 21,510 21,510 39,500 120-3130-425016 UNIFORM/LAUNDRY SERVICE 790 618 624 151 87 120 1,000 1,000 1,000 120-3130-427006 GENERAL SUPPLIES 472 547 942 1,873 146 772 2,500 2,500 2,500 120-3130-427022 FUEL & OIL 1,218 953 1,481 948 0 425 1,500 1,500 1,500 * OPERATIONS & MAINTENANCE 94,531 119,279 124,695 139,428 135,643 99,501 179,130 179,130 197,120
INTER DEPARTMENTAL CHARGES
120-3130-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 120-3130-480009 FLEET MAINTENANCE CHARGE 1,617 1,106 430 60 245 750 750 750 950 * INTER DEPARTMENTAL CHARGES 1,617 1,106 430 60 245 750 750 750 950 TOTAL 352,390 396,089 386,788 339,705 327,504 297,410 413,124 413,124 440,480 57 6/4/2026
SUPPLEMENTAL LAW ENFORCEMENT (203)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
203-2110-362410 STATE GRANT 187,739 109,638 176,583 146,347 186,159 194,663 200,000 200,000 200,000 203-1910-351100 INVESTMENT EARNINGS 2,656 2,953 2,744 2,434 2,864 3,927 1,800 1,800 1,800 203-1910-351101 UNREALIZED GAIN (LOSSES) 4,784 (2,543) (12,478) 5,389 981 3,250 1,000 1,000 1,000 TOTAL REVENUES 195,179 110,048 166,849 154,170 190,004 201,840 202,800 202,800 202,800
EXPENDITURES
203-2110-425003 CONTRACT SERVICES 0 2,750 0 0 0 0 2,000 2,000 2,000
CAPITAL OUTLAY
203-2110-441005 MACHINERY & EQUIPMENT 5,496 24,052 90,479 60,313 57,884 27,912 20,000 20,000 20,000 203-2110-441006 COMPUTER & RELATED EQUIP 0 0 0 0 4,807 0 20,000 20,000 20,000 203-2110-441008 RADIO EQUIPMENT 0 0 0 0 0 0 0 0 0
203-2110-441009 VEHICLES 0 3,993 1,350 182,366 124,811 109,781 120,000 120,000 120,000 * CAPITAL OUTLAY 5,496 28,045 91,829 242,679 187,502 137,693 160,000 160,000 160,000
INTERFUND TRANSFERS
203-2110-499-110TRANSFERS OUT 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 75,000 49,992 50,000 50,000 50,000 50,000 50,000 50,000 50,000 75,000 TOTAL EXPENDITURES 55,488 80,795 141,829 292,679 237,502 187,693 212,000 212,000 237,000 REVENUES OVER (UNDER) EXPENDITURES 139,691 29,253 25,020 (138,509) (47,498) 14,147 (9,200) (9,200) (34,200) FUND BALANCE - BEGINNING 102,455 242,146 271,399 296,419 157,910 110,412 124,559 124,559 115,359 FUND BALANCE - ENDING 242,146 271,399 296,419 157,910 110,412 124,559 115,359 115,359 81,159 58 6/4/2026
OTS - ENFORCEMNET GRANT (206)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
206-2110-362410 STATE GRANT 0 0 0 0 25,841 24,890 101,900 101,900 101,900 206-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 25,841 24,890 101,900 101,900 101,900
EXPENDITURES
SALARIES & BENEFITS
206-2140-410007 OVERTIME SALARIES 324 0 0 0 8,351 17,748 52,637 52,637 52,637 206-2140-414003 WORKERS COMPENSATION INS 0 0 0 0 1,099 1,702 0 0 0 206-2140-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 2,151 269 763 763 763 * SALARIES & BENEFITS 324 0 0 0 11,601 19,719 53,400 53,400 53,400
OPERATIONS & MAINTENANCE
206-2140-416002 TRAINING 0 0 0 0 0 0 2,000 2,000 2,000
206-2140-427006 GENERAL SUPPLIES 0 0 0 0 0 0 3,298 3,298 3,298 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 5,298 5,298 5,298
CAPITAL OUTLAY
206-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 19,411 0 43,202 43,202 43,202 * CAPITAL OUTLAY 0 0 0 0 19,411 0 43,202 43,202 43,202
TOTAL EXPENDITURES 324 0 0 0 31,012 19,719 101,900 101,900 101,900 REVENUES OVER (UNDER) EXPENDITURES (324) 0 0 0 (5,171) 5,171 0 0 0 FUND BALANCE - BEGINNING 324 0 0 0 0 (5,171) 0 0 0
FUND BALANCE - ENDING 0 0 0 0 (5,171) 0 0 0 0
59 6/4/2026
OFFICER WELLNESS GRANT (207)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
207-2140-362410 STATE GRANT 0 0 0 20,000 0 0 0 0 0
207-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 20,000 0 0 0 0 0
EXPENDITURES
SALARIES & BENEFITS
207-2140-410007 OVERTIME SALARIES 0 0 0 0 0 0 0 0 0
207-2140-414003 WORKERS COMPENSATION INS 0 0 0 0 0 0 0 0 0 207-2140-414004 SOCIAL SECURITY/MEDICARE 0 0 0 0 0 0 0 0 0 * SALARIES & BENEFITS 0 0 0 0 0 0 0 0 0
OPERATIONS & MAINTENANCE
207-2140-416002 TRAINING 0 0 0 0 0 0 0 0 0
207-2140-425003 CONTRACT SERVICES 0 0 0 0 5,000 4,999 10,001 10,001 0 207-2140-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 5,000 4,999 10,001 10,001 0
CAPITAL OUTLAY
207-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 5,000 4,999 10,001 10,001 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 20,000 (5,000) (4,999) (10,001) (10,001) 0 FUND BALANCE - BEGINNING 0 0 0 0 20,000 15,000 10,001 10,001 0 FUND BALANCE - ENDING 0 0 0 20,000 15,000 10,001 0 0 0
60 6/4/2026
NON-JUDICIAL FORFEITURE (211)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
211-2110-340500 FORFEITURES CLEARED BY COUNTY 954 0 259 103 9,219 2,702 500 500 500 211-1910-351100 INVESTMENT EARNINGS 63 19 17 1,201 1,097 1,701 10 10 10 211-1910-351101 UNREALIZED GAIN (LOSSES) 459 (245) (1,515) 5,256 0 0 100 100 100 TOTAL REVENUES 1,476 (226) (1,239) 6,560 10,316 4,403 610 610 610
EXPENDITURES
OPERATIONS & MAINTENANCE
211-2110-416002 TRAINING 0 0 0 0 0 0 0 0 0
211-2110-425003 CONTRACT SERVICES 0 0 0 166 0 0 1,000 1,000 1,000 211-2110-427006 SPECIAL DEPARTMENTAL SUPP 0 0 0 0 0 0 1,500 1,500 1,500 * OPERATIONS & MAINTENANCE 0 0 0 166 0 0 2,500 2,500 2,500
CAPITAL OUTLAY
211-2110-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 4,729 2,500 2,500 2,500 * CAPITAL OUTLAY 0 0 0 0 0 4,729 2,500 2,500 2,500
TOTAL EXPENDITURES 0 0 0 166 0 4,729 5,000 5,000 5,000
REVENUES OVER (UNDER) EXPENDITURES 1,476 (226) (1,239) 6,394 10,316 (326) (4,390) (4,390) (4,390) FUND BALANCE - BEGINNING 2,548 4,024 3,798 2,559 8,953 19,269 18,943 18,943 14,553 FUND BALANCE - ENDING 4,024 3,798 2,559 8,953 19,269 18,943 14,553 14,553 10,163 61 6/4/2026
SB 2 PLANNING GRANT (212)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
212-3110-362410 STATE GRANT 0 0 0 0 85,490 0 0 0 0
212-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 85,490 0 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
212-3110-425003 CONTRACT SERVICES 0 0 1,714 25,840 2,600 2,838 52,498 52,498 0 * OPERATIONS & MAINTENANCE 0 0 1,714 25,840 2,600 2,838 52,498 52,498 0
CAPITAL OUTLAY
202-2140-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 1,714 25,840 2,600 2,838 52,498 52,498 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 (1,714) (25,840) 82,890 (2,838) (52,498) (52,498) 0 FUND BALANCE - BEGINNING 0 0 0 (1,714) (27,554) 55,336 52,498 52,498 0 FUND BALANCE - ENDING 0 0 (1,714) (27,554) 55,336 52,498 0 0 0 62 6/4/2026
LOCAL EARLY ACTION PLANNING GRANT (LEAP)(213)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
213-3110-362410 STATE GRANT 0 0 0 0 0 135,000 0 0 0
213-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 0 135,000 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
213-3110-416002 TRAINING 0 0 0 0 0 0 0 0 0
213-3110-425003 CONTRACT SERVICES 0 0 0 3,783 7,369 137,357 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 3,783 7,369 137,357 0 0 0
CAPITAL OUTLAY
213-3110-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 3,783 7,369 137,357 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (3,783) (7,369) (2,357) 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) 63 6/4/2026
SAFETY SALES TAX (PROP 172) FUND (214)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
214-1910-320100 SALES & USE TAX 189,769 202,327 262,938 289,818 258,163 281,487 280,000 280,000 230,000 214-1910-351100 INVESTMENT EARNINGS 1,805 517 631 1,795 4,079 6,195 500 500 500 214-1910-351101 UNREALIZED GAIN (LOSSES) 641 (773) (3,091) (5,176) 1,087 6,760 250 250 250 TOTAL REVENUES 192,215 202,071 260,478 286,437 263,329 294,442 280,750 280,750 230,750
EXPENDITURES
TRANSFERS & OTHER
214-2110-499110 POLICE SERVICES 150,000 125,000 125,000 125,000 125,000 230,000 180,000 180,000 120,000 214-2210-499110 FIRE SERVICES 100,000 80,000 80,000 80,000 80,000 230,000 180,000 180,000 115,000 TOTAL EXPENDITURES 250,000 205,000 205,000 205,000 205,000 460,000 360,000 360,000 235,000 REVENUES OVER (UNDER) EXPENDITURES (57,785) (2,929) 55,478 81,437 58,329 (165,558) (79,250) (79,250) (4,250) FUND BALANCE - BEGINNING 115,739 57,954 55,025 110,503 191,940 250,269 84,711 84,711 5,461 FUND BALANCE - ENDING 57,954 55,025 110,503 191,940 250,269 84,711 5,461 5,461 1,211 64 6/4/2026
GAS TAX FUND (215) 2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
215-1910-351100 INVESTMENT EARNINGS 6,019 5,934 4,325 4,274 6,648 9,223 4,000 4,000 4,000 215-1910-351101 UNREALIZED GAIN (LOSSES) 7,997 (4,499) (21,334) 5,454 1,671 8,907 1,500 1,500 1,500 215-4149-360301 GAS TAX 2106 73,608 71,623 79,773 81,804 86,889 89,403 88,080 88,080 93,040 215-4149-360302 GAS TAX 2107 153,343 158,540 154,096 179,803 190,317 190,996 196,643 196,643 200,881 215-4149-360303 GAS TAX 2107.5 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 215-4149-360305 GAS TAX 2105 121,442 117,162 128,889 131,933 140,602 143,985 143,888 143,888 150,299 215-4149-360306 GAS TAX 2103 164,158 153,429 183,644 188,895 210,832 221,383 205,811 205,811 229,953 TOTAL REVENUES 531,567 507,189 534,393 597,163 641,959 668,897 644,922 644,922 684,673
EXPENDITURES
CAPITAL OUTLAY
215-4149-442001 CAPITAL PROJECT 145,846 104,532 377,701 308,624 155,386 0 0 0 0 CP2216 GILBERT (G - J ST) DESIGN 0 0 0 4,190 14,780 14,160 840 840 0 CP2218 J ST (YOSEMITE - FIRST) DESIGN 0 0 0 32,330 7,060 0 0 0 0 CP2219 D & 6TH ST DESIGN 0 0 0 0 39,625 0 0 0 0
CP2322 N FIFTH (A-D) 0 0 0 0 0 0 40,000 40,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 38,438 6,562 6,562 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 15,040 21,758 3,202 3,202 0 CP2413 S THIRD (F - G) 0 0 0 0 0 630 39,370 39,370 0
CP2416 WAKEFIELD REPAIRS 0 0 0 0 0 32,395 3,605 3,605 0 CP2505 N 7TH STREET - DESIGN 0 0 0 0 0 32,593 2,407 2,407 0 CP2506 S YOSEMITE - ALBERS - DESIGN 0 0 0 0 0 12,000 0 0 0 CP2516 ASH STREET - DESIGN 0 0 0 0 0 35,957 0 0 0
CP2517 AREA 8 SLURRY SEAL - DESIGN 0 0 0 0 0 720 29,280 29,280 0 CP2518 GREGER BIKE & STREET IMPROV - DESIGN 0 0 0 0 0 1,280 23,720 23,720 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 33,565 46,435 46,435 0 CP2601 E B, JEREMY & LINDA CT - DESIGN 0 0 0 0 0 0 50,000 50,000 0 * CAPITAL OUTLAY 145,846 104,532 377,701 345,144 231,891 223,496 245,421 245,421 0
INTERFUND TRANSFERS
215-4149-499110 TRANSFERS OUT 200,000 400,000 200,000 370,000 370,000 370,000 370,000 370,000 370,000 TOTAL EXPENDITURES 345,846 504,532 577,701 715,144 601,891 593,496 615,421 615,421 370,000 REVENUES OVER (UNDER) EXPENDITURES 185,722 2,657 (43,308) (117,981) 40,068 75,401 29,501 29,501 314,673 FUND BALANCE - BEGINNING 291,707 477,429 480,086 436,778 318,797 358,865 434,266 434,266 463,767 FUND BALANCE - ENDING 477,429 480,086 436,778 318,797 358,865 434,266 463,767 463,767 778,440 65 6/4/2026
SB1 - ROAD MAINTENANCE FUND (216)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
216-1910-351100 INVESTMENT EARNINGS 6,623 5,513 5,927 9,271 20,581 27,898 4,000 4,000 4,000 216-1910-351101 UNREALIZED GAIN (LOSSES) 9,830 (5,242) (28,369) (11,070) (4,192) 36,861 2,000 2,000 2,000 216-4149-360308 GAS TAX -ROAD MTCE REHAB 379,057 423,477 465,122 511,780 642,324 573,884 593,154 593,154 653,633 TOTAL REVENUES 395,510 423,748 442,680 509,981 658,713 638,643 599,154 599,154 659,633
EXPENDITURES
216-4149-442001 CAPITAL PROJECTS
CP1735 C STREET - YOSEMITE TO FIRST 0 0 0 0 0 0 0 0 0
CP1904 G ST SLURRY SEAL 108,854 0 0 0 0 0 0 0 0
CP1911 POPLAR AVE - LAUREL TO FIRST 0 0 0 0 0 0 0 0 0
CP2007 AREA #1 SLURRY SEAL 252,969 6,690 1,790 0 0 0 0 0 0 CP2008 S. YOSEMITE - S. OF WARNERVILLE 260 54,145 0 0 0 0 0 0 0 CP2009 ATP - G STREET PROJECT 3,595 0 3,355 0 0 0 0 0 0 CP2016 AREA #2 SLURRY SEAL 0 270,568 0 0 0 0 0 0 0
CP2115 AREA #3 SLURRY SEAL 0 0 389,678 0 0 0 0 0 0
CP2204 AREA #4 SLURRY SEAL 0 0 4,375 425,789 0 0 0 0 0
CP2314 AREA #5 SLURRY SEAL 0 0 0 0 599,268 43,124 77,115 77,115 0 CP2325 AREA #6 & 7 SLURRY SEAL 0 0 0 0 5,555 50,448 530,552 530,552 0 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 159,502 237,236 237,236 0 CP2611 AREA #8 SLURRY SEAL 0 0 0 0 0 0 775,000 775,000 0 * CAPITAL OUTLAY 365,678 331,403 399,198 425,789 604,823 253,074 1,619,903 1,619,903 0
INTERFUND TRANSFERS
216-999-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 365,678 331,403 399,198 425,789 604,823 253,074 1,619,903 1,619,903 0 REVENUES OVER (UNDER) EXPENDITURES 29,832 92,345 43,482 84,192 53,890 385,569 (1,020,749) (1,020,749) 659,633 FUND BALANCE - BEGINNING 567,090 596,922 689,267 732,749 816,941 870,831 1,256,400 1,256,400 235,651 FUND BALANCE - ENDING 596,922 689,267 732,749 816,941 870,831 1,256,400 235,651 235,651 895,284 66 6/4/2026
TRAFFIC CONGESTION RELIEF FUND (PROP 42)(217)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
217-1910-351100 INVESTMENT EARNINGS 0 296 635 1,025 1,531 1,911 400 400 400 217-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (3,390) 1,161 2,229 0 0 0 217-4149-360307 GAS TAX - LOAN REPAY 26,764 0 0 0 0 0 0 0 0 TOTAL REVENUES 26,764 296 635 (2,365) 2,692 4,140 400 400 400
EXPENDITURES
CAPITAL OUTLAY
217-4149-442001 CAPITAL PROJECT
* CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
INTERFUND TRANSFERS
217-4149-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 26,764 296 635 (2,365) 2,692 4,140 400 400 400 FUND BALANCE - BEGINNING 52,121 78,885 79,181 79,816 77,451 80,143 84,283 84,283 84,683 FUND BALANCE - ENDING 78,885 79,181 79,816 77,451 80,143 84,283 84,683 84,683 85,083 67 6/4/2026
LOCAL TRANSPORTATION FUND (221)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
221-4149-321221 LOCAL TRANSPORTATION TAX 57,466 0 0 117,634 0 31,346 0 0 0 221-1910-351100 INVESTMENT EARNINGS 872 655 219 1,039 1,735 1,505 150 150 150 221-1910-351101 UNREALIZED GAIN (LOSSES) 796 (721) (1,107) (4,375) 3,442 1,734 100 100 100 TOTAL REVENUES 59,134 (66) (888) 114,298 5,177 34,585 250 250 250
EXPENDITURES
SALARIES & BENEFITS
221-4140-425003 CONTRACT SERVICES 0 0 18,552 0 0 0 0 0 0 221-4149-441005 MACHINERY & EQUIPMENT 0 0 0 0 0 0 0 0 0 221-4149-442001 CAPITAL PROJECTS 0 0 0 0 0 0 0 0 0
CP1013 ASH STREET TUNNEL 172 0 0 0 0 0 0 0 0
CP1604 C STREET 6TH - YOSEMITE 0 0 0 0 0 0 0 0 0
CP1621 YOSEMITE - F TO J ST 0 0 0 0 0 0 0 0 0
CP1701 TRAFFIC SIGNAL BATTERY BACKUP 0 0 0 0 0 0 0 0 0
CP1724 NORTH MAAG SIDEWALK 0 0 0 0 0 0 0 0 0
CP1730 2017 STREET OVERLAY 0 0 0 0 0 0 0 0 0
CP1735 C STREET - YOSEMITE TO FIRST 0 0 0 0 0 0 0 0 0
CP1818 ARMSTRONG OVERLAY 0 0 0 0 0 0 0 0 0
CP1820 GREGER ST PAVEMENT REPAIR 0 0 0 0 0 0 0 0 0
CP1825 A STREET SLURRY SEAL 0 0 0 0 0 0 0 0 0
CP1906 TRAIL PROJECT 0 77,994 0 0 0 0 0 0 0
CP2205 HANDICAP RAMPS 0 0 0 0 0 0 9,000 0 0
CP2222 TRAIL MAINTENANCE 0 0 0 2,563 61,020 0 58,980 0 0 CP2308 E STREET & FIRST PEDESTRIAL IMPROV 0 0 0 0 0 3,530 16,470 16,470 0 CP2702 SIDEWALK IMPROVEMENTS 0 0 0 0 0 0 0 0 70,000
TOTAL EXPENDITURES 172 77,994 18,552 2,563 61,020 3,530 84,450 16,470 70,000 REVENUES OVER (UNDER) EXPENDITURES 58,962 (78,060) (19,440) 111,735 (55,843) 31,055 (84,200) (16,220) (69,750) FUND BALANCE - BEGINNING 44,996 103,958 25,898 6,458 118,193 62,350 93,405 93,405 77,185 FUND BALANCE - ENDING 103,958 25,898 6,458 118,193 62,350 93,405 9,205 77,185 7,435 68 6/4/2026
MEASURE L FUND (222)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
222-1910-351100 INVESTMENT EARNINGS 8,150 12,456 12,435 33,428 46,769 68,449 6,000 6,000 6,000 222-1910-351101 UNREALIZED GAIN (LOSSES) 11,571 829 (73,949) (56,195) 49,182 65,711 2,500 2,500 2,500 222-4149-321222 LOCAL STREETS & ROADS 955,317 1,079,459 1,188,916 1,159,762 1,165,996 1,155,260 1,100,000 1,100,000 1,100,000 222-4149-321223 TRAFFIC MANAGEMENT 191,063 215,892 237,783 231,952 233,199 231,052 210,000 210,000 210,000 222-4149-321224 BIKE & PEDESTRIAN 95,531 106,125 118,892 115,976 116,599 115,526 105,000 105,000 105,000 TOTAL REVENUES 1,261,632 1,414,761 1,484,077 1,484,923 1,611,745 1,635,998 1,423,500 1,423,500 1,423,500
EXPENDITURES
222-4149-442001 CAPITAL PROJECTS 1,013,383
CP1906 TRAIL PROJECT 4,730 76,730 0 0 0 0 0 0 0
CP1911 POPLAR - LAUREL TO FIRST 7,250 473,915 7,493 0 0 0 0 0 0 CP1913 OLIVE STREET 0 0 0 547,575 1,180,391 0 0 0 0
CP2003 DEL RIO CIRCLE 0 95,549 314,189 0 0 0 0 0 0
CP2009 ATP - G STREET PROJECT 0 23,422 588,014 0 0 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 256,824 3,453 0 0 0 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 57 710,571 785 0 0 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 0 141,159 8,841 8,841 0 CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 1,632 323,368 323,368 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 594,136 1,205,864 1,205,864 0 CP2415 E ST - YOSEMITE - FIRST 0 0 0 0 0 7,030 562,970 562,970 0 CP2505 N 7TH STREET 0 0 0 0 0 344 249,656 249,656 0
CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 0 45,000 45,000 0 CP2601 E B, JEREMY & LINDA CT 0 0 0 0 0 0 350,000 350,000 0 CP2612 A ST HANDICAP RAMPS (YOSEMITE-VALLEY VEIW) 0 0 0 0 0 0 140,000 140,000 0 TOTAL EXPENDITURES 1,025,363 669,616 909,696 804,456 1,894,415 745,086 2,885,699 2,885,699 0 REVENUES OVER (UNDER) EXPENDITURES 236,269 745,145 574,381 680,467 (282,670) 890,912 (1,462,199) (1,462,199) 1,423,500 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 2,052,575 FUND BALANCE - ENDING 906,539 1,651,684 2,226,065 2,906,532 2,623,862 3,514,774 2,052,575 2,052,575 3,476,075
FUND BALANCE
LOCAL STREETS & ROADS 148,109
TRAFFIC MANAGEMENT 548,837
BIKE & PEDESTRIAN 209,593
906,539
69 6/4/2026
REGIONAL EARLY ACTION PLANNING GRANT (REAP) (224)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
224-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
224-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 224-1910-362410 STATE GRANT 0 0 0 0 0 101,309 0 0 0
TOTAL REVENUES 0 0 0 0 0 101,309 0 0 0
EXPENDITURES
SALARIES & BENEFITS
OPERATIONS & MAINTENANCE
224-1910-425003 CONTRACT SERVICES 0 0 0 13,902 17,526 7,685 62,196 5,000 57,196 TOTAL EXPENDITURES 0 0 0 13,902 17,526 7,685 62,196 5,000 57,196 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (13,902) (17,526) 93,624 (62,196) (5,000) (57,196) FUND BALANCE - BEGINNING 0 0 0 0 (13,902) (31,428) 62,196 62,196 57,196 FUND BALANCE - ENDING 0 0 0 (13,902) (31,428) 62,196 0 57,196 0 70 6/4/2026
COMPLIANCE MITIGATION REVOLVING FUND (225)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
225-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 3,016 0 0 0 225-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 225-1910-374120 MISCELLANEOUS 0 0 0 0 0 29,562 200,000 200,000 80,000 225-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 150,000 0 0 0 0 TOTAL REVENUES 0 0 0 0 150,000 32,578 200,000 200,000 80,000
EXPENDITURES
SALARIES & BENEFITS
OPERATIONS & MAINTENANCE
225-1910-425003 CONTRACT SERVICES 0 0 0 0 0 176,173 100,000 100,000 50,000 TOTAL EXPENDITURES 0 0 0 0 0 176,173 100,000 100,000 50,000 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 150,000 (143,595) 100,000 100,000 30,000 FUND BALANCE - BEGINNING 0 0 0 0 0 150,000 6,405 6,405 106,405 FUND BALANCE - ENDING 0 0 0 0 150,000 6,405 106,405 106,405 136,405 71 6/4/2026
SOLID WASTE MANAGEMENT FUND (229)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
229-1910-351100 INVESTMENT EARNINGS 827 603 517 2,598 5,751 10,586 400 400 400 229-1910-351101 UNREALIZED GAIN (LOSSES) 973 (672) (4,178) (6,937) (178) 10,726 200 200 200 229-1910-320403 STATE GRANT 0 0 33,778 0 55,000 0 0 7,481 0 229-1910-374120 MISCELLANEOUS 0 0 0 0 11,212 0 0 0 0
229-1910-374150 SB1383 FEE 0 0 74,458 170,043 173,176 180,172 180,000 180,000 180,000 TOTAL REVENUES 1,800 (69) 104,575 165,704 244,961 201,484 180,600 188,081 180,600
EXPENDITURES
SALARIES & BENEFITS
229-4110-410000 SALARIES 0 0 0 31,346 47,913 38,592 49,177 49,177 55,995 229-4110-414001 RETIREMENT 0 0 0 2,382 2,978 2,489 3,196 3,196 3,690 229-4110-414002 HEALTH INSURANCE 0 0 0 6,344 8,923 3,970 3,283 3,283 3,240 229-4110-414003 WORKERS COMPENSATION INS 0 0 0 1,187 1,795 1,543 2,024 2,024 2,305 229-4110-414004 SOCIAL SECURITY/MEDICARE 0 0 0 410 634 537 699 699 800 229-4110-414005 LONG TERM DISABILITY INS. 0 0 0 83 148 199 239 239 155 229-4110-414006 STATE UNEMPLOYMENT 0 0 0 130 112 273 161 161 165 229-4110-414008 LIFE INSURANCE 0 0 0 63 83 73 86 86 90
* SALARIES & BENEFITS 0 0 0 41,945 62,586 47,676 58,865 58,865 #REF! 67,000
OPERATIONS & MAINTENANCE
229-4110-420004 CELL PHONES & PAGERS 0 0 0 0 210 252 1,000 1,000 1,000 229-4110-425003 CONTRACT SERVICES 0 0 7,250 6,688 18,761 68,483 80,000 80,000 110,000 229-1910-425025 ADMINISTRATION 0 2,140 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 2,140 7,250 6,688 18,971 68,735 81,000 81,000 111,000 TOTAL 0 2,140 7,250 48,633 81,557 116,411 139,865 139,865 178,000 REVENUES OVER (UNDER) EXPENDITURES 1,800 (2,209) 97,325 117,071 163,404 85,073 40,735 48,216 2,600 FUND BALANCE - BEGINNING 54,454 56,254 54,045 151,370 268,441 431,845 516,918 516,918 565,134 FUND BALANCE - ENDING 56,254 54,045 151,370 268,441 431,845 516,918 557,653 565,134 567,734 72 6/4/2026
GENERAL PLAN FUND (230)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
230-1910-351100 INVESTMENT EARNINGS 0 0 0 415 2,004 4,164 2,000 2,000 2,000 230-1910-399245 TRANSFER IN - ECONOMIC DEV 0 0 0 0 0 0 0 0 0 230-1910-399110 TRANSFER IN -GENERAL FUND 50,000 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 85,000 85,000 TOTAL REVENUES 63,677 90,873 46,077 80,708 110,910 47,476 87,000 87,000 87,000
EXPENDITURES
230-3110-425011 ADVERTISING 0 0 0 0 0 0 0 0 0
230-3110-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 63,677 90,873 46,077 80,708 110,910 47,476 87,000 87,000 87,000 FUND BALANCE - BEGINNING (194,296) (130,619) (39,746) 6,331 87,039 197,949 245,425 245,425 332,425 FUND BALANCE - ENDING (130,619) (39,746) 6,331 87,039 197,949 245,425 332,425 332,425 419,425 73 6/4/2026
SOUTH INDUSTRIAL SPECIFIC PLAN FUND (231)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
231-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 0 0 0 0 0 0 0
EXPENDITURES
231-3110-425003 CONTRACT SERVICES 0 71,000 0 0 0 0 0 0 0 TOTAL EXPENDITURES 0 71,000 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 (71,000) 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) 74 6/4/2026
SENIOR CENTER GRANTS FUND (232)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
232-7340-361100 FEDERAL GRANT 0 0 0 66,432 52,055 0 0 0 0 232-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 121,817 15,000 15,000 15,000 0 0 0
TOTAL REVENUES 0 0 0 66,432 52,055 121,817 15,000 15,000 15,000
EXPENDITURES
OPERATIONS & MAINTENANCE
232-7340-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
232-7340-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY
232-7340-442001 CAPITAL PROJECTS
CP2301 - INTERGENERATIONAL MEALS 0 0 0 8,422 10,685 15,009 23,276 23,276 19,260 CP2302 - INFRASTUCTURE 0 0 0 5,556 0 52,667 0 0 0
CP2303 - ACCESS TO TECHNOLOGY 0 0 0 46,385 45,816 43,228 0 0 0 * CAPITAL OUTLAY 0 0 0 60,363 56,501 110,904 23,276 23,276 19,260 TOTAL EXPENDITURES 0 0 0 60,363 56,501 110,904 23,276 23,276 19,260 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 6,069 (4,446) 10,913 (8,276) (8,276) (4,260) FUND BALANCE - BEGINNING 0 0 0 0 6,069 1,623 12,536 12,536 4,260 FUND BALANCE - ENDING 0 0 0 6,069 1,623 12,536 4,260 4,260 0 75 6/4/2026
U.S. FISH WILDLIFE RESTORATION GRANT (234)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
234-1910-361100 FEDERAL GRANT 0 0 34,435 242,930 1,084,983 407,709 633,262 633,262 0 234-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 0 0 34,435 242,930 1,084,983 407,709 633,262 633,262 0
EXPENDITURES
OPERATIONS & MAINTENANCE
234-1910-425003 CONTRACT SERVICES 0 0 76,917 272,162 1,013,269 407,709 633,262 633,262 0 234-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 76,917 272,162 1,013,269 407,709 633,262 633,262 0 TOTAL EXPENDITURES 0 0 76,917 272,162 1,013,269 407,709 633,262 633,262 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 (42,482) (29,232) 71,714 0 0 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 0 0
76 6/4/2026
CA DEPARTMENT FISH WILDLIFE RESTORATION GRANT (235)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
235-1910-362410 STATE GRANT 95,703 126,543 111,102 0 0 487,639 73,604 73,604 0 235-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 95,703 126,543 111,102 0 0 487,639 73,604 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 19,422 0 235-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 117,454 148,639 61,544 5,711 536,676 5,145 19,422 19,422 0 TOTAL EXPENDITURES 117,454 148,639 61,544 5,711 536,676 5,145 19,422 19,422 0 REVENUES OVER (UNDER) EXPENDITURES (21,751) (22,096) 49,558 (5,711) (536,676) 482,494 54,182 54,182 0 FUND BALANCE - BEGINNING 0 (21,751) (43,847) 5,711 0 (536,676) (54,182) (54,182) 0 FUND BALANCE - ENDING (21,751) (43,847) 5,711 0 (536,676) (54,182) 0 0 0 77 6/4/2026
AMERICAN RECOVERTY ACT FUND (239)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
239-1910-361100 FEDERAL GRANT 0 0 17,087 31,168 29,548 13,455 5,000 5,000 0 239-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 (3,357) 3,357 0 0 0 0 0 239-1910-351100 INVESTMENT EARNINGS 0 0 2,822,332 2,822,332 0 0 0 0 0 TOTAL REVENUES 0 0 2,836,062 2,856,857 29,548 13,455 5,000 5,000 0
EXPENDITURES
SALARIES & BENEFITS 0 0 407,121 346,185 0 0 0 0 0
0 0 407,121 346,185 0 0 0 0 0
OPERATIONS & MAINTENANCE
239-1910-425003 CONTRACT SERVICES 0 0 3,189 0 0 0 0 0 0 239-1910-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 3,189 0 0 0 0 0 0
CAPITAL OUTLAY
239-1910-442001 CAPITAL PROJECTS
CP1815 - 3RD AVE - E TO F ST 0 0 146,976 1,171,680 76,137 0 0 0 0 CP1819 - POLICE FRONT DOOR 0 0 11,296 0 0 0 0 0 0
CP2118 - EMS EQUIPMENT 0 0 0 52,165 0 31,683 0 0 0
CP2119 - SENIOR CENTER IMPROVEMENTS 0 0 2,136 7,488 28,991 21,903 0 0 0 CP-2120 - CAMERA SYSTEM 0 0 0 0 0 43,358 52,730 52,730 0 CP2121 - RAD CARD 0 0 400,000 530,000 0 0 0 0 0
CP2122 - GRANTS 0 0 79,450 101,400 0 0 0 0 0
CP2123 - COMMUNITY CENTER IMPROV 0 0 25,475 194,249 95,730 0 0 0 0 CP2124 - WAYFINDING SIGNS 0 0 0 0 3,413 5,047 66,540 66,540 0 CP2311 - COMMUNITY SPORTS FIELDS 0 0 0 0 512,726 1,323,854 0 0 0 CP2312 - SEWER & WATER INFRASTRUCTURE 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 665,333 2,056,982 716,997 1,425,845 119,270 119,270 0 TOTAL EXPENDITURES 0 0 1,075,643 2,403,167 716,997 1,425,845 119,270 119,270 0 REVENUES OVER (UNDER) EXPENDITURES 0 0 1,760,419 453,690 (687,449) (1,412,390) (114,270) (114,270) 0 FUND BALANCE - BEGINNING 0 0 0 1,760,419 2,214,109 1,526,660 114,270 114,270 0 FUND BALANCE - ENDING 0 0 1,760,419 2,214,109 1,526,660 114,270 0 0 0 78 6/4/2026
HOUSING FUND (241)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
241-1910-351100 INVESTMENT EARNINGS 4,898 1,069 3,501 1,610 4,843 84 1,000 1,000 1,000 241-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (5,385) 4,001 1,384 0 0 0 241-3140-351316 CHILDRENS GUARDIAN 0 0 0 0 0 3,456 3,456 15,616 0 241-1910-351118 HERITAGE OAKS 0 0 0 0 0 0 0 25,588 0
241-1910-351119 OAK HAVEN 88,410 67,742 0 0 0 0 0 0 0
241-3140-351316 TRANSFER IN 0 45,356 0 0 0 0 0 0 0
TOTAL REVENUES 93,308 114,167 3,501 (3,775) 8,844 4,924 4,456 42,204 1,000
EXPENDITURES
OPERATIONS & MAINTENANCE
241-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 1,000 1,000 0 241-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 1,000 1,000 0
TOTAL EXPENDITURES 0 0 0 0 0 0 1,000 1,000 0
REVENUES OVER (UNDER) EXPENDITURES 93,308 114,167 3,501 (3,775) 8,844 4,924 3,456 41,204 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 4,510,333 FUND BALANCE - ENDING 4,341,468 4,455,635 4,459,136 4,455,361 4,464,205 4,469,129 4,472,585 4,510,333 4,511,333 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
79 6/4/2026
HOME LOAN CONSORTIUM FUND (242)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
242-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
242-3140-361102 FEDERAL GRANT 2,012 1,830 2,195 2,238 0 0 0 0 0 TOTAL REVENUES 2,012 1,830 2,195 2,238 0 0 0 0 0
EXPENDITURES
SALARIES & BENEFITS
242-3140-410000 SALARIES 1,200 1,500 2,410 1,500 0 0 0 0 0 242-3140-414001 RETIREMENT 450 600 600 338 0 0 0 0 0
242-3140-414002 HEALTH INSURANCE 222 260 260 260 0 0 0 0 0 242-3140-414003 WORKERS COMPENSATION INS 75 75 75 75 0 0 0 0 0 242-3140-414004 SOCIAL SECURITY/MEDICARE 30 30 30 30 0 0 0 0 0 242-3140-414005 LONG TERM DISABILITY INS. 20 20 20 20 0 0 0 0 0 242-3140-414006 STATE UNEMPLOYMENT 15 15 15 15 0 0 0 0 0 242-3140-414008 LIFE INSURANCE 0 0 0 0 0 0 0 0 0
* SALARIES & BENEFITS 2,012 2,500 3,410 2,238 0 0 0 0 0
OPERATIONS & MAINTENANCE
242-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
242-3140-425025 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 242-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0
Loans Transferred To Fund 244 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 2,012 2,500 3,410 2,238 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 (670) (1,215) 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
80 6/4/2026
HOME LOAN REUSE FUND (243)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
243-1910-351100 INVESTMENT EARNINGS 2,117 3,470 0 3,540 2,672 235 0 0 0 243-3140-351301 LOAN REPAYMENTS 0 0 0 0 0 0 0 0 0
243-3140-399000 TRANSFER IN 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 2,117 3,470 0 3,540 2,672 235 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
243-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
243-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0
243-3140-439001 RETURN OF LOAN PROCEEDS 0 0 0 0 0 0 0 0 0 243-3140-439003 WRITE OFF - FORECLOSURE 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 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 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 81 6/4/2026
HOME LOAN CONSORTIUM REUSE FUND (244)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
244-1910-351100 INVESTMENT EARNINGS 5,913 6,583 7,684 0 0 0 0 0 0 244-1910-351318 HERITAGE OAKS 0 0 0 0 0 0 0 0 0
244-3140-399242 Loans Transferred From 242 0 0 0 15,279 0 0 0 0 0 TOTAL REVENUES 5,913 6,583 7,684 15,279 0 0 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
244-3140-425003 CONTRACT SERVICES 0 0 0 77 0 0 0 0 0
244-3140-425003 ADMINISTRATIVE CHARGE 0 0 0 0 0 0 0 0 0 244-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0
244-3140-439001 RETURN OF LOAN PROCEEDS 0 74,655 56,584 97,685 125,200 0 0 0 0 * OPERATIONS & MAINTENANCE 0 74,655 56,584 97,762 125,200 0 0 0 0 TOTAL EXPENDITURES 0 74,655 56,584 97,762 125,200 0 0 0 0 REVENUES OVER (UNDER) EXPENDITURES 5,913 (68,072) (48,900) (82,483) (125,200) 0 0 0 0 FUND BALANCE - BEGINNING 2,404,396 2,410,309 2,342,237 2,293,337 2,210,854 2,085,654 2,085,654 2,085,654 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 2,085,654 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
82 6/4/2026
ECONOMIC DEVELOPMENT FUND (245)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
245-1910-351100 INVESTMENT EARNINGS 5,655 3,943 3,015 4,603 6,857 8,418 2,000 2,000 2,000 245-1910-351101 UNREALIZED GAIN (LOSSES) 6,311 (4,526) (14,838) (4,074) 5,314 9,901 1,000 1,000 1,000 245-1910-372500 SALE OF PROPERTY 0 0 0 0 aa 0 0 0 0
245-1910-380801 DONATIONS 0 5,000 0 0 0 0 0 0 0
TOTAL REVENUES 11,966 4,417 (11,823) 529 12,171 18,319 3,000 3,000 3,000
EXPENDITURES
GENERAL GOVERNMENT
245-1910-441002 CP1542 - 142 S 2ND AVE DEMO 0 0 0 0 0 0 0 0 0 245-1910-425003 OTHER PROFESSIONAL FEES 5,000 0 20 0 0 0 100,000 75,000 0 245-1910-427031 BUSINESS INCENTIVE/PROMOTION 1,000 1,000 0 1,000 0 0 0 0 0 245-1910-427032 VOLT INSTITUTE SCHOLARSHIPS 0 0 0 0 3,750 11,250 25,000 0 25,000 6,000 1,000 20 1,000 3,750 11,250 125,000 75,000 25,000
CAPITAL OUTLAY
245-1910-441002 IMPROVEMENTS TO LAND 0 0 0 0 0 0 0 0 0
CP1809 PARKING LOT - THIRD & E 0 0 0 0 0 0 0 0 0
CP2012 COMMUNITY LED SIGN 0 0 0 0 0 0 0 0 0
CP2017 COMMUNITY CENTER PARKING LOT 15,263 8,161 0 0 0 0 0 0 0 IMPROV TO BUILDINGS - HERSHEY 0 0 0 0 0 0 0 0 0
* CAPITAL OUTLAY 15,263 8,161 0 0 0 0 0 0 0
TOTAL EXPENDITURES 21,263 9,161 20 1,000 3,750 11,250 125,000 75,000 25,000 REVENUES OVER (UNDER) EXPENDITURES (9,297) (4,744) (11,843) (471) 8,421 7,069 (122,000) (72,000) (22,000) FUND BALANCE - BEGINNING 403,836 394,539 389,795 377,952 377,481 385,902 392,971 392,971 320,971 FUND BALANCE - ENDING 394,539 389,795 377,952 377,481 385,902 392,971 270,971 320,971 298,971 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 83 6/4/2026
CAL HOME LOAN REUSE FUND (248)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
248-1910-351100 INVESTMENT EARNINGS 0 2,998 2,678 8,182 1,781 157 0 0 0 TOTAL REVENUES 0 2,998 2,678 8,182 1,781 157 0 0 0
EXPENDITURES
OPERATIONS & MAINTENANCE
248-3140-425003 CONTRACT SERVICES 0 0 0 37 0 0 50 50 0
248-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0
243-3140-439003 WRITE OFF - FORECLOSURE 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 37 0 0 50 50 0
TOTAL EXPENDITURES 0 0 0 37 0 0 50 50 0
REVENUES OVER (UNDER) EXPENDITURES 0 2,998 2,678 8,145 1,781 157 (50) (50) 0 FUND BALANCE - BEGINNING 391,479 391,479 394,477 397,155 405,300 407,081 407,238 407,238 407,188 FUND BALANCE - ENDING 391,479 394,477 397,155 405,300 407,081 407,238 407,188 407,188 407,188 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 84 6/4/2026
BRIDLE RIDGE STREET MAINT FUND (252)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
252-1910-351100 INVESTMENT EARNINGS 8,456 4,959 5 520 1,529 42,301 3,500 3,500 3,500 252-1910-351101 UNREALIZED GAIN (LOSSES) (725) 0 0 23,400 (763) 1,679 0 0 0 252-1910-374120 MISCELLANEOUS 34,958 31,275 34,038 17,800 35,838 0 14,000 14,000 14,000 TOTAL REVENUES 42,689 36,234 34,043 41,720 36,604 43,980 17,500 17,500 17,500
EXPENDITURES
252-4149-442001 Capital Projects
CP2013 GREGER/WILLOWOOD SLURRY 267,882 1,438 0 0 0 0 0 0 0 TOTAL EXPENDITURES 267,882 1,438 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 17,500 17,500 FUND BALANCE - BEGINNING 160,154 (65,039) (30,243) 3,800 45,520 82,124 126,104 126,104 143,604 FUND BALANCE - ENDING (65,039) (30,243) 3,800 45,520 82,124 126,104 143,604 143,604 161,104 85 6/4/2026
COMMUNITY DEVELOPMENT BLOCK GRANT REUSE FUND (266)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
266-1910-351100 INVESTMENT EARNINGS 1,556 0 3 0 0 0 200 200 200 266-1910-351101 UNREALIZED GAIN (LOSSES) 1,843 (1,261) (4,437) 0 0 0 400 400 400 266-3110-399267 TRANSFER IN 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 3,399 (1,261) (4,434) 0 0 0 600 600 600
EXPENDITURES
OPERATIONS & MAINTENANCE
266-3140-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 50 50 50 266-3140-439000 LOANS MADE 0 0 0 0 0 0 0 0 0
266-3140-439003 WRITE OFF - FORECLOSURE 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 50 50 50
TOTAL EXPENDITURES 0 0 0 0 0 0 50 50 50
REVENUES OVER (UNDER) EXPENDITURES 3,399 (1,261) (4,434) 0 0 0 550 550 550 FUND BALANCE - BEGINNING 703,994 707,393 706,132 701,698 701,698 701,698 701,698 701,698 702,248 FUND BALANCE - ENDING 707,393 706,132 701,698 701,698 701,698 701,698 702,248 702,248 702,798 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 86 6/4/2026
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
267-1910-351100 INVESTMENT EARNINGS 0 0 2 0 0 0 0 0 0
267-1910-351101 UNREALIZED GAIN (LOSSES) 225 (243) 3,310 0 0 0 0 0 0 267-3110-361102 FEDERAL GRANT 88 168,986 763,821 0 0 0 293,865 320,528 0 TOTAL REVENUES 313 168,743 767,133 0 0 0 293,865 320,528 0
EXPENDITURES - BY DIVISION
GRANTS 370 2,887 2,927 183 263 183 4,817 4,817 4,817
267-4149-442001 CAPITAL PROJECTS
CP1008 DAVITT AVE - PHASE 1 0 0 0 0 0 0 0 0 0
CP1009 7TH - 10TH - D TO E 0 0 0 0 0 0 0 0 0
CP1017 DAVITT AVE - PHASE 2 0 0 0 0 0 0 0 0 0
CP1406 J ST TRAFFIC CALMING 0 0 0 0 0 0 0 0 0
CP1732 WOOD BASIN STORM DRAIN 0 176,626 719,981 0 0 0 0 0 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 88,629 246,371 246,371 0 TOTAL EXPENDITURES 370 179,513 722,908 183 263 88,812 251,188 251,188 4,817 REVENUES OVER (UNDER) EXPENDITURES (57) (10,770) 44,225 (183) (263) (88,812) 42,677 69,340 (4,817) FUND BALANCE - BEGINNING 13,195 13,138 2,368 46,593 46,410 46,147 (42,665) (42,665) 26,675 FUND BALANCE - ENDING 13,138 2,368 46,593 46,410 46,147 (42,665) 12 26,675 21,858 87 6/4/2026
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (267)
2025-26 2026-27
Adopted 2025-26 Proposed
GRANTS 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
267-3140-410000 SALARIES 0 1,512 1,512 0 0 0 2,700 2,700 2,700 267-3140-414001 RETIREMENT 0 783 783 0 0 0 1,200 1,200 1,200 267-3140-414002 HEALTH INSURANCE 0 221 221 0 0 0 275 275 275 267-3140-414003 WORKERS COMPENSATION INS 0 54 54 0 0 0 75 75 75 267-3140-414004 SOCIAL SECURITY/MEDICARE 0 22 22 0 0 0 35 35 35 267-3140-414005 LONG TERM DISABILITY 0 11 11 0 0 0 25 25 25 267-3140-414006 STATE UNEMPLOYMENT 0 9 9 0 0 0 20 20 20 267-3140-414008 LIFE INSURANCE 0 4 4 0 0 0 5 5 5
* SALARIES & BENEFITS 0 2,616 2,616 0 0 0 4,335 4,335 4,335
OPERATIONS & MAINTENANCE
267-3140-416001 TRAVEL 0 0 0 0 0 0 0 0 0
267-3140-416002 TRAINING 11 0 40 0 0 0 150 150 150
267-3140-416001 CONFERENCES 0 0 0 0 0 0 0 0 0
267-3140-425011 ADVERTISING 176 88 88 0 80 0 125 125 125 267-3140-425003 CONTRACT SERVICES 0 0 0 0 0 0 207 207 207 267-3140-427001 OFFICE SUPPLIES 0 0 0 0 0 0 0 0 0
* OPERATIONS & MAINTENANCE 187 88 128 0 80 0 482 482 482 267-3140-480004 RISK MANAGEMENT CHARGE 183 183 183 183 183 183 0 0 0 267-3140-480005 EMPLOYEE LIABILITY CHARGE 0 0 0 0 0 0 0 0 0 267-3140-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 0 267-3140-480007 VEHICLE REPLACEMENT CHARGE 0 0 0 0 0 0 0 0 0 * INTER DEPARTMENTAL CHARGES 183 183 183 183 183 183 0 0 0 TOTAL 370 2,887 2,927 183 263 183 4,817 4,817 4,817
88 6/4/2026
ABANDONED VEHICLE ABATEMENT (268)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
268-1910-351100 INVESTMENT EARNINGS 2,055 1,595 1,266 1,750 2,129 2,527 1,000 1,000 1,000 268-1910-351101 UNREALIZED GAIN (LOSSES) 2,499 (1,584) (6,271) 189 1,506 3,030 500 500 500 268-2110-361500 ABANDON VEHICLE ABATEMENT 16,576 13,613 15,634 20,015 16,748 19,170 18,000 18,000 18,000 TOTAL REVENUES 21,130 13,624 10,629 21,954 20,383 24,727 19,500 19,500 19,500
OPERATIONS & MAINTENANCE
268-2110-425003 OTHER PROFESSIONAL FEES 0 0 309 309 576 431 1,500 1,500 1,500 * OPERATIONS & MAINTENANCE 0 0 309 309 576 431 1,500 1,500 1,500
CAPITAL OUTLAY
268-2110-441006 COMPUTER AND RELATED EQUIP 800 1,473 0 79 35 115 500 500 500 268-2110-441009 VEHICLES 0 0 0 43,277 0 2,013 4,000 4,000 5,000 * CAPITAL OUTLAY 800 1,473 0 43,356 35 2,128 4,500 4,500 5,500
INTERFUND TRANSFERS
TRANSFERS & OTHER
268-9999-499110 TRANSFERS OUT 5,850 7,629 13,345 19,297 15,496 15,802 15,000 15,000 15,000 ;
TOTAL EXPENDITURES 6,650 9,102 13,654 62,962 16,107 18,361 21,000 21,000 22,000 REVENUES OVER (UNDER) EXPENDITURES 14,480 4,522 (3,025) (41,008) 4,276 6,366 (1,500) (1,500) (2,500) FUND BALANCE - BEGINNING 131,250 145,730 150,252 147,227 106,219 110,495 116,861 116,861 115,361 FUND BALANCE - ENDING 145,730 150,252 147,227 106,219 110,495 116,861 115,361 115,361 112,861 89 6/4/2026
EDUCATION/GOVERNMENT CTV FUND (270)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
270-1910-351100 INVESTMENT EARNINGS 950 879 286 446 1,049 906 800 800 800 270-1910-351101 UNREALIZED GAIN (LOSSES) 1,479 (1,440) (1,269) (974) 948 1,010 150 150 150 270-1910-320405 CABLE TV FRANCHISE FEE 38,339 39,959 40,850 38,692 35,199 23,302 36,000 36,000 36,000 TOTAL REVENUES 40,768 39,398 39,867 38,164 37,196 25,218 36,950 36,950 36,950
EXPENDITURES
OPERATIONS & MAINTENANCE
270-1910-425003 CONTRACT SERVICES 7,477 10,688 5,543 4,788 7,880 7,870 10,000 10,000 10,000
CAPITAL OUTLAY
270-1910-441005 MACHINERY AND EQUIPMENT 5,365 81,558 33,017 14,851 46,130 4,798 5,000 5,000 5,000 270-1910-441004 IMPROVEMENTS TO BUILDING 0 0 0 0 0 2,465 65,000 65,000 0 * CAPITAL OUTLAY 5,365 81,558 33,017 14,851 46,130 7,263 70,000 70,000 5,000 TOTAL EXPENDITURES 12,842 92,246 38,560 19,639 54,010 15,133 80,000 80,000 15,000 REVENUES OVER (UNDER) EXPENDITURES 27,926 (52,848) 1,307 18,525 (16,814) 10,085 (43,050) (43,050) 21,950 FUND BALANCE - BEGINNING 59,259 87,185 34,337 35,644 54,169 37,355 47,440 47,440 4,390 FUND BALANCE - ENDING 87,185 34,337 35,644 54,169 37,355 47,440 4,390 4,390 26,340 90 RIVERBANK ANIMAL SERVICES FUND (276)
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
276-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
276-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 276-2161-330100 ANIMAL LICENSE 0 0 0 0 0 0 0 1,784 0
276-2161-340701 ANIMAL FINES 0 0 0 0 0 0 0 35 0
277-2161-363300 RIVERBANK ANIMAL SERVICES 185,050 157,127 222,771 219,051 296,598 297,732 316,000 316,000 316,900 TOTAL REVENUES 185,050 157,127 222,771 219,051 296,598 297,732 316,000 317,819 316,900
EXPENDITURES
SALARIES & BENEFITS
276-2161-410000 SALARIES 73,732 75,017 103,468 102,947 142,414 147,381 151,518 151,518 155,000 276-2161-410005 SALARIES - PART-TIME 17,401 14,750 26,530 20,445 19,228 21,558 16,387 16,387 21,000 276-2161-410007 OVERTIME SALARIES 10,922 9,768 7,381 4,612 16,256 15,941 8,000 8,000 8,000 276-2161-414001 RETIREMENT 13,077 15,478 14,802 18,073 20,613 22,093 25,615 25,615 27,160 276-2161-414002 HEALTH INSURANCE 17,502 13,299 18,905 28,836 25,971 21,409 16,307 16,307 24,525 276-2161-414003 WORKERS COMPENSATION INS 9,826 7,467 9,892 10,171 16,917 19,023 15,739 15,739 14,445 276-2161-414004 SOCIAL SECURITY/MEDICARE 1,659 1,961 2,305 1,829 2,496 2,577 2,644 2,644 2,545 276-2161-414005 LONG TERM DISABILITY INS. 325 307 356 466 435 442 421 421 430 276-2161-414006 STATE UNEMPLOYMENT 1,171 861 998 693 824 1,085 1,095 1,095 850 276-2161-414007 DEFERED COMPENSATION 0 0 0 0 0 0 204 204 200 276-2161-414008 LIFE INSURANCE 86 62 94 109 98 98 93 93 95 * SALARIES & BENEFITS 145,701 138,970 184,731 188,181 245,252 251,607 238,023 238,023 254,250
OPERATIONS & MAINTENANCE
276-2161-416002 TRAINING 1,407 127 135 0 745 0 2,500 2,500 2,500 276-2161-424001 BUILDINGS MAINTENANCE 0 0 1,462 0 0 0 500 500 500 276-2161-425003 CONTRACT SERVICES 24,710 9,462 18,369 8,229 27,188 26,853 28,540 28,540 35,000 276-2161-425019 BANK/CC SERVICE CHARGES 1,744 1,893 2,128 1,377 1,118 2,047 1,600 1,600 1,600 276-2161-427001 OFFICE SUPPLIES 224 297 982 433 2,261 0 3,864 3,864 3,864 276-2161-427006 GENERAL SUPPLIES 2,740 1,481 4,497 9,669 8,293 0 2,525 2,525 2,525 276-2161-427022 FUEL & OIL 6,024 2,397 3,817 4,212 3,367 5,375 9,800 9,800 9,800 * OPERATIONS & MAINTENANCE 36,849 15,657 31,390 23,920 42,972 34,275 49,329 49,329 55,789
INTER DEPARTMENTAL CHARGES
276-2161-480003 FACILITY MAINTENANCE CHARGE 2,500 2,500 5,900 6,200 6,200 6,200 6,200 6,200 6,200 276-2161-480006 INFORMATION TECH CHARGE 0 0 750 750 750 750 1,800 1,800 1,800 276-2161-480009 FLEET MAINTENANCE CHARGE 0 0 0 0 1,424 4,900 4,900 4,900 4,900 * INTER DEPARTMENTAL CHARGES 2,500 2,500 6,650 6,950 8,374 11,850 12,900 12,900 12,900 TOTAL EXPENDITURES 185,050 157,127 222,771 219,051 296,598 297,732 300,252 300,252 322,939 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 15,748 17,567 (6,039) FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 17,567
FUND BALANCE - ENDING 0 0 0 0 0 0 15,748 17,567 11,528
6/4/2026
RIVERBANK ANIMAL SERVICES EQUIPMENT FUND (277)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
277-1910-351100 INVESTMENT EARNINGS 718 532 76 55 239 407 250 250 500 277-1910-351101 UNREALIZED GAIN (LOSSES) 1,105 (919) (436) (272) (50) 388 20 20 20 277-2161-363300 RIVERBANK ANIMAL SERVICES 20,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 TOTAL REVENUES 21,823 5,613 5,640 5,783 6,189 6,795 6,270 6,270 6,520
EXPENDITURES
OPERATIONS & MAINTENANCE
CAPITAL OUTLAY
277-2161-441005 MACHINERY AND EQUIPMENT 0 29,899 39,818 0 0 0 0 0 0 277-2161-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 277-2161-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 29,899 39,818 0 0 0 0 0 0
TOTAL EXPENDITURES 0 29,899 39,818 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 21,823 (24,286) (34,178) 5,783 6,189 6,795 6,270 6,270 6,520 FUND BALANCE - BEGINNING 39,376 61,199 36,913 2,735 8,518 14,707 21,502 21,502 27,772 FUND BALANCE - ENDING 61,199 36,913 2,735 8,518 14,707 21,502 27,772 27,772 34,292 92 6/4/2026
ESCALON ANIMAL SERVICES EQUIPMENT FUND (278)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
278-1910-351100 INVESTMENT EARNINGS 0 0 0 17 137 294 200 400 400 278-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (133) (123) 256 0 0 0 278-2162-363310 RIVERBANK ANIMAL SERVICES 0 0 0 4,000 6,000 6,000 6,000 6,000 6,000 TOTAL REVENUES 0 0 0 3,884 6,014 6,550 6,200 6,400 6,400
EXPENDITURES
OPERATIONS & MAINTENANCE
CAPITAL OUTLAY
278-2162-441005 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 0 0 278-2162-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 278-2162-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 0 0 0 0 0 0 * CAPITAL OUTLAY 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 3,884 6,014 6,550 6,200 6,400 6,400 FUND BALANCE - BEGINNING 0 0 0 0 3,884 9,898 16,448 16,448 22,848 FUND BALANCE - ENDING 0 0 0 3,884 9,898 16,448 22,648 22,848 29,248 93 ESCALON ANIMAL SERVICES FUND (279)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
278-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
278-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 276-2161-330100 ANIMAL LICENSE 0 0 0 0 0 0 650 650 0
276-2161-340701 ANIMAL FINES 0 0 0 0 0 0 20 18 0
278-2162-363310 ESCALON ANIMAL SERVICES 0 0 0 58,017 118,481 125,137 151,000 151,000 164,304 TOTAL REVENUES 0 0 0 58,017 118,481 125,137 151,670 151,668 164,304
EXPENDITURES
SALARIES & BENEFITS
110-2162-410000 SALARIES 0 0 0 38,140 62,248 61,503 83,182 83,182 90,475 110-2162-410005 SALARIES - PART-TIME 0 0 0 0 8,876 10,779 8,194 8,194 8,260 110-2162-410007 OVERTIME SALARIES 0 0 0 978 3,319 2,627 5,000 5,000 5,000 110-2162-414001 RETIREMENT 0 0 0 2,527 4,478 7,123 6,722 6,722 7,865 110-2162-414002 HEALTH INSURANCE 0 0 0 4,545 12,119 12,569 9,299 9,299 10,790 110-2162-414003 WORKERS COMPENSATION INS 0 0 0 2,788 4,709 6,764 8,880 8,880 10,485 110-2162-414004 SOCIAL SECURITY/MEDICARE 0 0 0 568 1,051 1,005 1,428 1,428 1,625 110-2162-414005 LONG TERM DISABILITY INS. 0 0 0 147 207 266 258 258 270 110-2162-414006 STATE UNEMPLOYMENT 0 0 0 244 402 496 612 612 495 110-2162-414007 DEFERED COMPENSATION 0 0 0 0 0 0 102 102 140 110-2162-414008 LIFE INSURANCE 0 0 0 22 46 60 58 58 60
* SALARIES & BENEFITS 0 0 0 49,959 97,455 103,192 123,735 123,735 135,465
OPERATIONS & MAINTENANCE
110-2162-416002 TRAINING 0 0 0 0 373 50 1,000 1,000 1,000 110-2162-425003 CONTRACT SERVICES 0 0 0 2,696 11,858 13,898 10,700 10,700 10,700 110-2162-425019 BANK/CC SERVICE CHARGES 0 0 0 82 559 863 600 600 600 110-2162-427001 OFFICE SUPPLIES 0 0 0 211 521 0 1,287 1,287 1,287 110-2162-427006 GENERAL SUPPLIES 0 0 0 2,753 4,694 0 6,082 6,082 6,082 110-2162-427022 FUEL & OIL 0 0 0 462 1,340 2,234 4,000 4,000 4,000 * OPERATIONS & MAINTENANCE 0 0 0 6,204 19,345 17,045 23,669 23,669 23,669
INTER DEPARTMENTAL CHARGES
110-2162-480003 FACILITY MAINTENANCE CHARGE 0 0 0 0 0 0 0 0 0 110-2162-480006 INFORMATION TECH CHARGE 0 0 0 0 0 0 0 0 600 110-2162-480009 FLEET MAINTENANCE CHARGE 0 0 0 1,854 1,681 4,900 4,200 4,200 4,900 * INTER DEPARTMENTAL CHARGES 0 0 0 1,854 1,681 4,900 4,200 4,200 5,500 TOTAL EXPENDITURES 0 0 0 58,017 118,481 125,137 151,604 151,604 164,634 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 66 64 (330) FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 64
FUND BALANCE - ENDING 0 0 0 0 0 0 66 64 (266)
6/4/2026
BRIDLE RIDGE LLMD (284)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
284-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 1,000 284-6210-399110 TRANSFER IN 50,000 75,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 284-6210-374120 MISCELLANEOUS 0 0 0 0 0 0 0 0 0
284-6210-328101 ANNUAL ASSESSMENTS 523,376 539,825 587,303 604,572 655,119 675,820 645,725 645,725 665,096 . . . . . . . . .
TOTAL REVENUES 573,376 614,825 637,303 654,572 705,119 725,820 695,725 695,725 716,096
EXPENDITURES
OPERATIONS & MAINTENANCE
284-6210-420001 ELECTRIC 39,432 46,467 40,937 43,122 49,310 60,888 55,000 55,000 55,000 284-6210-420006 WATER 162,839 151,109 194,366 168,834 171,167 188,694 180,000 180,000 180,000 284-6210-424007 TREE MAINTENANCE/REPLACE 6,861 8,474 5,455 4,782 4,906 15,074 10,000 10,000 15,000 284-6210-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 92 0 0 0 0 7,000 7,000 7,000 284-6210-424009 IRRIGATION MAINTENANCE 15,442 15,701 25,870 9,467 4,254 8,147 11,200 11,200 11,200 284-6210-425003 CONTRACT SERVICES 20,445 36,952 45,979 26,892 26,921 33,387 30,000 30,000 30,000 284-6210-425011 ADVERTISING 77 0 89 77 77 77 100 100 100 284-6210-425015 LANDSCAPING 278,187 278,187 278,187 278,187 278,373 278,187 328,187 328,187 353,187 284-6210-425025 PARKS MAINTENANCE CHARGES 20,000 20,000 20,000 20,495 20,000 20,000 20,000 20,000 20,000 284-6210-425025 ADMINISTRATIVE CHARGE
284-6210-425026 FINANCE ADMINISTRATIVE CHARGE 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 284-6210-427006 GENERAL SUPPLIES 3,024 5,391 6,898 4,787 3,070 6,405 8,000 8,000 8,000 TOTAL EXPENDITURES 561,307 577,373 632,781 571,643 573,078 625,859 664,487 664,487 694,487 REVENUES OVER (UNDER) EXPENDITURES 12,069 37,452 4,522 82,929 132,041 99,961 31,238 31,238 21,609 FUND BALANCE - BEGINNING (178,005) (165,936) (128,484) (123,962) (41,033) 91,008 190,969 190,969 222,207 FUND BALANCE - ENDING (165,936) (128,484) (123,962) (41,033) 91,008 190,969 222,207 222,207 243,816 95 6/4/2026
BURCHELL HILL LLMD (285)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
285-1910-351100 INVESTMENT EARNINGS 561 331 170 68 47 82 100 100 100 285-1910-351101 UNREALIZED GAIN (LOSSES) 1,331 (1,014) (2,612) 198 807 848 0 0 0 285-6220-328101 ANNUAL ASSESSMENTS 215,482 221,434 225,620 235,991 250,650 256,660 259,560 259,560 267,347 TOTAL REVENUES 217,374 220,751 223,178 236,257 251,504 257,590 259,660 259,660 267,447
EXPENDITURES
OPERATIONS & MAINTENANCE
285-6220-420001 ELECTRIC 15,156 14,480 14,902 15,808 20,289 20,526 22,000 22,000 22,000 285-6220-420006 WATER 92,793 88,949 107,147 88,255 99,983 98,612 98,000 98,000 98,000 285-6220-424007 TREE MAINTENANCE/REPLACE 5,892 8,995 16,362 15,586 8,909 10,247 13,940 13,940 14,000 285-6220-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 562 0 0 0 787 1,000 1,000 1,000 285-6220-424009 IRRIGATION MAINTENANCE 16,371 15,977 15,784 11,747 20,636 18,370 18,553 18,553 18,553 285-6220-425003 CONTRACT SERVICES 2,155 6,342 2,828 1,438 3,016 1,806 8,070 8,070 8,070 285-6220-425011 ADVERTSING 26 0 30 26 26 26 27 27 27
285-6220-425015 LANDSCAPING 74,483 76,000 74,483 92,557 92,556 92,556 97,188 97,188 97,188 285-6220-425025 PARKS MAINTENANCE CHARGES 9,250 9,250 9,250 9,250 9,666 9,250 9,250 9,250 9,250 285-6220-425026 FINANCE ADMINISTRATIVE CHARGES 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 285-6220-427006 GENERAL SUPPLIES 1,636 0 0 1,463 1,006 1,912 2,100 2,100 2,100 285-6220-441005 MACHINERY AND EQUIPMENT 3,256 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 226,018 225,555 245,786 241,130 261,087 259,092 275,128 275,128 275,188 REVENUES OVER (UNDER) EXPENDITURES (8,644) (4,804) (22,608) (4,873) (9,583) (1,502) (15,468) (15,468) (7,741) FUND BALANCE - BEGINNING 58,566 49,922 45,118 22,510 17,637 8,054 6,552 6,552 (8,916) FUND BALANCE - ENDING 49,922 45,118 22,510 17,637 8,054 6,552 (8,916) (8,916) (16,657) 96 6/4/2026
VINEYARD LLMD (286)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
286-1910-351100 INVESTMENT EARNINGS 5,696 4,155 3,267 5,433 8,975 11,420 2,000 2,000 7,000 286-1910-351101 UNREALIZED GAIN (LOSSES) 7,226 (4,669) (18,657) (7,840) 6,975 14,918 1,000 1,000 1,000 286-6230-328101 ANNUAL ASSESSMENTS 226,314 233,403 233,403 235,136 234,535 235,360 240,516 240,516 245,326 TOTAL REVENUES 239,236 232,889 218,013 232,729 250,485 261,698 243,516 243,516 253,326
EXPENDITURES
OPERATIONS & MAINTENANCE
286-6230-420001 ELECTRIC 6,515 9,355 6,701 8,537 7,738 9,983 11,500 11,500 11,500 286-6230-420006 WATER 61,850 55,559 63,406 40,111 48,132 72,020 75,000 75,000 75,000 286-6230-424007 TREE MAINTENANCE/REPLACE 48,521 10,935 11,904 4,621 21,329 1,503 21,500 21,500 20,000 286-6230-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 306 5,000 5,000 5,000 286-6230-424009 IRRIGATION MAINTENANCE 7,221 11,857 10,999 4,863 5,555 6,784 20,000 20,000 20,000 286-6230-425003 CONTRACT SERVICES 9,270 16,440 24,727 18,239 29,576 20,759 65,400 65,400 65,400 286-6230-425011 ADVERTISING 29 0 33 29 29 29 100 100 100 286-6230-425015 LANDSCAPING 82,830 82,830 82,830 82,829 82,830 82,830 112,830 112,830 137,830 286-6230-425025 PARKS MAINTENANCE CHARGES 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 286-6230-425026 FINANCE ADMINISTRATIVE CHARGES 7,655 7,655 7,655 7,655 7,655 7,655 7,655 7,655 7,655 286-6230-427006 GENERAL SUPPLIES 746 0 484 1,322 1,197 2,325 3,825 3,825 3,825 TOTAL EXPENDITURES 234,637 204,631 218,739 178,206 214,041 214,194 332,810 332,810 356,310 REVENUES OVER (UNDER) EXPENDITURES 4,599 28,258 (726) 54,523 36,444 47,504 (89,294) (89,294) (102,984) FUND BALANCE - BEGINNING 397,801 402,400 430,658 429,932 484,455 520,899 568,403 568,403 479,109 FUND BALANCE - ENDING 402,400 430,658 429,932 484,455 520,899 568,403 479,109 479,109 376,125
FUND BALANCE
UNRESERVED 168,325 184,271 171,233 213,444 249,888 285,080 195,786 195,786
RESERVED
STREET LIGHT REPLACEMENT 78,025 79,929 81,833 83,737 83,737 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 PARK STRUCTURES REPLACEMENT 78,025 83,183 88,341 93,499 93,499 98,657 98,657 98,657 402,400 430,658 429,932 484,455 520,899 568,403 479,109 479,109 97 6/4/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2026-27
SUMMARY OF FUND BALANCE Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary ZONE Actual Actual Actual Actual Actual Actual Budget Actual Budget 6241 LIVE OAK 29,057 21,593 23,307 26,157 29,568 33,590 35,730 35,730 24,915 6242 REINMAN COURT 22,549 24,606 25,415 28,300 32,134 37,276 34,556 34,556 26,694 6243 SUNSET MEADOWS 82,574 89,524 92,866 101,619 109,178 121,390 121,065 121,065 113,340 6244 STERLING HILLS 92,963 113,530 122,777 137,479 153,032 176,245 173,455 173,455 170,630 6245 MURDOCH ESTATES (1,187) 192 2,221 3,821 5,744 8,607 7,925 7,925 6,174 225,956 249,445 266,586 297,376 329,656 377,108 372,731 372,731 341,753 98 6/4/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2026-27
LIVE OAK (6241) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
288-6241-351100 INVESTMENT EARNINGS 434 262 189 346 594 771 150 150 150 288-6241-351101 UNREALIZED GAIN (LOSSES) 520 (269) (993) (397) 350 836 70 70 70 288-6241-328101 ANNUAL ASSESSMENTS 6,332 6,374 4,643 4,604 4,603 4,634 4,500 4,500 4,545 TOTAL REVENUES 7,286 6,367 3,839 4,553 5,547 6,241 4,720 4,720 4,765
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6241-420001 ELECTRIC 554 573 620 680 872 1,037 1,220 1,220 1,220 288-6241-424007 TREE MAINTENANCE/REPLACE 0 12,000 0 0 0 0 0 0 13,000 288-6241-425003 CONTRACT SERVICES 483 483 724 241 483 401 515 515 515 288-6241-425011 ADVERTISING 6 0 6 7 6 6 20 20 20
288-6241-425026 FINANCE ADMINISTRATIVE CHARGES 775 775 775 775 775 775 775 775 775 288-6241-427006 GENERAL SUPPLIES 0 0 0 0 0 0 50 50 50
TOTAL EXPENDITURES 1,818 13,831 2,125 1,703 2,136 2,219 2,580 2,580 15,580 REVENUES OVER (UNDER) EXPENDITURES 5,468 (7,464) 1,714 2,850 3,411 4,022 2,140 2,140 (10,815) FUND BALANCE - BEGINNING 23,589 29,057 21,593 23,307 26,157 29,568 33,590 33,590 35,730 FUND BALANCE - ENDING 29,057 21,593 23,307 26,157 29,568 33,590 35,730 35,730 24,915 99 6/4/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2026-27
REINMAN COURT (6242) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
288-6242-351100 INVESTMENT EARNINGS 348 246 208 374 644 836 150 150 150 288-6242-351101 UNREALIZED GAIN (LOSSES) 403 (243) (1,083) (424) 379 906 80 80 80 288-6242-328101 ANNUAL ASSESSMENTS 7,548 7,775 8,460 8,738 8,969 9,238 8,600 8,600 8,858 TOTAL REVENUES 8,299 7,778 7,585 8,688 9,992 10,980 8,830 8,830 9,088
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6242-420001 ELECTRIC 120 121 119 31 24 9 150 150 150 288-6242-420006 WATER 1,932 1,709 2,063 1,463 1,541 1,186 1,900 1,900 2,800 288-6242-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 1,000 1,000 5,000 288-6242-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 1,000 1,000 1,000 288-6242-424009 IRRIGATION MAINTENANCE 0 0 0 0 109 190 2,640 2,640 2,640 288-6242-425003 CONTRACT SERVICES 141 141 211 70 141 111 150 150 150 288-6242-425011 ADVERTISING 1 0 2 2 2 1 10 10 10
288-6242-425015 LANDSCAPING SERVICES 3,103 3,150 3,781 3,637 3,741 3,741 4,000 4,000 4,500 288-6242-425025 PARKS MAINTENANCE CHARGES 400 400 400 400 400 400 400 400 400 288-6242-425026 FINANCE ADMINISTRATIVE CHARGES 200 200 200 200 200 200 200 200 200 288-6242-427006 GENERAL SUPPLIES 0 0 0 0 0 0 100 100 100 TOTAL EXPENDITURES 5,897 5,721 6,776 5,803 6,158 5,838 11,550 11,550 16,950 REVENUES OVER (UNDER) EXPENDITURES 2,402 2,057 809 2,885 3,834 5,142 (2,720) (2,720) (7,862) FUND BALANCE - BEGINNING 20,147 22,549 24,606 25,415 28,300 32,134 37,276 37,276 34,556 FUND BALANCE - ENDING 22,549 24,606 25,415 28,300 32,134 37,276 34,556 34,556 26,694 100
6/4/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2026-27
SUNSET MEADOWS (6243) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
288-6243-351100 INVESTMENT EARNINGS 1,315 900 752 1,348 2,187 2,841 500 500 500 288-6243-351101 UNREALIZED GAIN (LOSSES) 1,477 (889) (3,958) (1,468) 1,289 3,076 200 200 200 288-6243-328101 ANNUAL ASSESSMENTS 24,555 28,980 29,500 29,897 30,154 30,137 30,000 30,000 30,600 TOTAL REVENUES 27,347 28,991 26,294 29,777 33,630 36,054 30,700 30,700 31,300
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6243-420001 ELECTRIC 1,945 2,017 2,178 2,849 3,408 3,704 4,000 4,000 4,500 288-6243-420006 WATER 14,415 9,699 11,877 9,955 11,337 10,875 12,000 12,000 12,000 288-6243-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 1,000 1,000 8,000 288-6243-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 500 500 500 288-6243-424009 IRRIGATION MAINTENANCE 995 2,897 995 0 2,683 706 3,000 3,000 3,000 288-6243-425003 CONTRACT SERVICES 422 422 633 211 422 336 450 450 450 288-6243-425011 ADVERTISING 4 0 5 4 4 4 30 30 30
288-6243-425015 LANDSCAPING SERVICES 6,363 6,461 6,719 7,460 7,672 7,672 9,000 9,000 9,500 288-6243-425025 PARKS MAINTENANCE CHARGES 145 145 145 145 145 145 145 145 145 288-6243-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 400 400 288-6243-427006 GENERAL SUPPLIES 0 0 0 0 0 0 500 500 500 0 TOTAL EXPENDITURES 24,689 22,041 22,952 21,024 26,071 23,842 31,025 31,025 39,025 REVENUES OVER (UNDER) EXPENDITURES 2,658 6,950 3,342 8,753 7,559 12,212 (325) (325) (7,725) FUND BALANCE - BEGINNING 79,916 82,574 89,524 92,866 101,619 109,178 121,390 121,390 121,065 FUND BALANCE - ENDING 82,574 89,524 92,866 101,619 109,178 121,390 121,065 121,065 113,340 101
6/4/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2026-27
STERLING HILLS (6244) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
288-6244-351100 INVESTMENT EARNINGS 1,395 1,083 997 1,815 3,066 3,982 400 400 400 288-6244-351101 UNREALIZED GAIN (LOSSES) 1,663 (1,057) (5,327) (2,174) 1,807 4,313 400 400 400 288-6244-328101 ANNUAL ASSESSMENTS 31,975 37,383 35,190 35,752 35,497 37,197 35,500 35,500 36,565 TOTAL REVENUES 35,033 37,409 30,860 35,393 40,370 45,492 36,300 36,300 37,365
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6244-420001 ELECTRIC 334 378 408 492 637 697 900 900 1,000 288-6244-420006 WATER 5,797 4,240 6,684 6,692 8,537 7,309 9,000 9,000 10,000 288-6244-424007 TREE MAINTENANCE/REPLACE 400 0 0 0 0 0 400 400 400 288-6244-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 500 500 500 288-6244-424009 IRRIGATION MAINTENANCE 278 495 1,550 144 1,753 1,380 7,600 7,600 7,600 288-6244-425003 CONTRACT SERVICES 1,209 1,038 1,273 234 778 381 900 900 900 288-6244-425011 ADVERTISING 5 0 6 5 5 5 30 30 30
288-6244-425015 LANDSCAPING SERVICES 9,565 9,691 10,692 12,124 12,107 11,507 18,360 18,360 18,360 288-6244-425025 PARKS MAINTENANCE CHARGES 600 600 600 600 600 600 600 600 600 288-6244-425026 FINANCE ADMINISTRATIVE CHARGES 400 400 400 400 400 400 400 400 400 288-6244-427006 GENERAL SUPPLIES 0 0 0 0 0 0 400 400 400 TOTAL EXPENDITURES 18,588 16,842 21,613 20,691 24,817 22,279 39,090 39,090 40,190 REVENUES OVER (UNDER) EXPENDITURES 16,445 20,567 9,247 14,702 15,553 23,213 (2,790) (2,790) (2,825) FUND BALANCE - BEGINNING 76,518 92,963 113,530 122,777 137,479 153,032 176,245 176,245 173,455 FUND BALANCE - ENDING 92,963 113,530 122,777 137,479 153,032 176,245 173,455 173,455 170,630 102
6/4/2026
LANDSCAPING & LIGHTING MAINTENANC DISTRICT 03-1 (288)
2025-26 2026-27
MURDOCH ESTATES (6245) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
288-6245-351100 INVESTMENT EARNINGS 0 1 19 43 115 149 0 0 0 288-6245-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 68 162 0 0 0 288-6245-328101 ANNUAL ASSESSMENTS 1,770 2,492 2,935 2,644 3,112 3,205 3,023 3,023 3,114 TOTAL REVENUES 1,770 2,493 2,954 2,687 3,295 3,516 3,023 3,023 3,114
EXPENDITURES
OPERATIONS & MAINTENANCE
288-6245-420001 ELECTRIC 132 137 148 179 232 252 250 250 250 288-6245-420006 WATER 964 846 615 808 941 283 975 975 975 288-6245-425003 CONTRACT SERVICES 61 61 91 30 61 47 65 65 65 288-6245-425011 ADVERTISING 1 0 1 1 1 1 5 5 5
288-6245-425011 LANDSCAPING SERVICES 0 0 0 0 67 0 2,340 2,340 3,500 288-6245-425026 FINANCE ADMINISTRATIVE CHARGES 70 70 70 69 70 70 70 70 70 288-6245-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 1,228 1,114 925 1,087 1,372 653 3,705 3,705 4,865 REVENUES OVER (UNDER) EXPENDITURES 542 1,379 2,029 1,600 1,923 2,863 (682) (682) (1,751) FUND BALANCE - BEGINNING (1,729) (1,187) 192 2,221 3,821 5,744 8,607 8,607 7,925 FUND BALANCE - ENDING (1,187) 192 2,221 3,821 5,744 8,607 7,925 7,925 6,174 103
6/4/2026
FIRE SERVICES CFD 2003-01 (291)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
291-1910-351100 INVESTMENT EARNINGS 864 165 14 61 93 104 100 100 100 291-1910-351101 UNREALIZED GAIN (LOSSES) 2,970 (3,180) (910) (1,728) 572 1,815 100 100 100 291-2210-328101 ANNUAL ASSESSMENTS 410,095 420,206 420,345 445,600 473,981 490,310 504,510 504,510 515,860 TOTAL REVENUES 413,929 417,191 419,449 443,933 474,646 492,229 504,710 504,710 516,060
EXPENDITURES
INTERFUND TRANSFERS
291-2210-499465 TRANSFERS OUT-DEBT SERVICE 160,000 160,000 160,000 160,000 160,000 170,000 170,000 170,000 180,000 291-2210-499110 TRANSFERS OUT-GENERAL FUND 280,000 300,000 260,000 280,000 310,000 310,000 345,000 345,000 345,000 TOTAL EXPENDITURES 440,000 460,000 420,000 440,000 470,000 480,000 515,000 515,000 525,000 REVENUES OVER (UNDER) EXPENDITURES (26,071) (42,809) (551) 3,933 4,646 12,229 (10,290) (10,290) (8,940) FUND BALANCE - BEGINNING 70,524 44,453 1,644 1,093 5,026 9,672 21,901 21,901 11,611 FUND BALANCE - ENDING 44,453 1,644 1,093 5,026 9,672 21,901 11,611 11,611 2,671 104
6/4/2026
PUBLIC SAFETY CFD 2007-01 (292)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
292-1910-351100 INVESTMENT EARNINGS 1,062 108 121 663 970 208 100 100 100 292-1910-351101 UNREALIZED GAIN (LOSSES) 2,858 (3,188) (2,311) (4,716) 3,189 3,697 100 100 100 292-1910-328101 ANNUAL ASSESSMENTS 220,739 226,298 295,770 310,069 342,463 389,368 429,000 429,000 468,000 TOTAL REVENUES 224,659 223,218 293,580 306,016 346,622 393,273 429,200 429,200 468,200
EXPENDITURES
TRANSFERS & OTHER
292-2110-499110 POLICE SERVICES 140,000 120,000 110,000 150,000 215,000 200,000 220,000 220,000 240,000 292-2210-499110 FIRE SERVICES 120,000 135,000 120,000 150,000 190,000 200,000 200,000 200,000 240,000 TOTAL EXPENDITURES 260,000 255,000 230,000 300,000 405,000 400,000 420,000 420,000 480,000 REVENUES OVER (UNDER) EXPENDITURES (35,341) (31,782) 63,580 6,016 (58,378) (6,727) 9,200 9,200 (11,800) FUND BALANCE - BEGINNING 68,988 33,647 1,865 65,445 71,461 13,083 6,356 6,356 15,556 FUND BALANCE - ENDING 33,647 1,865 65,445 71,461 13,083 6,356 15,556 15,556 3,756 105
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
SUMMARY OF FUND BALANCE
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget 6250 TESORO I 252,202 329,323 389,056 457,229 468,759 493,806 491,118 491,118 498,330 6251 HILL RD 2,896 4,359 5,639 6,417 8,375 10,475 12,183 12,183 13,477 6252 OGCC 9,015 14,015 19,265 22,015 28,508 35,636 41,186 41,186 46,036 6253 RIVERPOINT 882 2,149 3,416 5,170 8,895 12,754 16,284 16,284 19,177 6254 OAK LEAF MEADOWS 0 0 0 0 2,264 4,877 7,377 7,377 9,778 6255 LOMA LANE 0 0 0 0 0 713 1,418 1,418 2,058
6256 ESTATES AT TESORO 0 0 0 (77) (368) (3,519) (11,635) (11,635) (13,197) 6257 CARMEL RANCH 0 0 0 (286) 1,643 5,989 (174) (174) 2,848 6258 WHISPERING OAKS 0 0 0 0 0 3,503 6,930 6,930 9,681
6259 SADDLEWOOD 0 0 0 0 0 0 0 0 10,996
264,995 349,846 417,376 490,468 518,076 564,234 564,687 564,687 599,184 106
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
TESORO I (6250) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6250-351100 INVESTMENT EARNINGS 2,755 2,968 3,022 4,793 6,560 8,738 2,500 2,500 2,500 293-62550-351101UNREALIZED GAIN (LOSSES) 5,276 (2,255) (16,896) (8,233) 6,204 13,103 812 812 812 293-6250-328101 ANNUAL ASSESSMENTS 72,919 78,010 77,953 85,325 16,003 21,503 21,500 21,500 34,400 TOTAL REVENUES 80,950 78,723 64,079 81,885 28,767 43,344 24,812 24,812 37,712
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6250-420001 ELECTRIC 755 602 2,175 3,960 1,185 1,397 3,000 3,000 3,000 293-6250-420006 WATER 638 500 1,671 3,262 1,014 988 5,000 5,000 5,000 293-6250-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 121 0 500 500 500 293-6250-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 500 500 500 293-6250-425003 CONTRACT SERVICES 0 0 0 167 0 0 0 0 0
293-6250-425015 LANDSCAPING 760 0 0 6,323 14,917 15,412 18,000 18,000 20,000 293-6250-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6250-425026 FINANCE ADMINISTRATIVE CHARGES 500 500 500 0 0 500 500 500 1,500 293-6250-427006 GENERAL SUPPLIES 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 27,500 30,500 REVENUES OVER (UNDER) EXPENDITURES 78,297 77,121 59,733 68,173 11,530 25,047 (2,688) (2,688) 7,212 FUND BALANCE - BEGINNING 173,905 252,202 329,323 389,056 457,229 468,759 493,806 493,806 491,118 FUND BALANCE - ENDING 252,202 329,323 389,056 457,229 468,759 493,806 491,118 491,118 498,330 107
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
HILL RD (6251) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6251-351100 INVESTMENT EARNINGS 0 0 0 0 159 160 0 0 0 293-6251-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 145 234 0 0 0 293-6251-328101 ANNUAL ASSESSMENTS 1,432 1,463 1,280 778 1,654 1,708 1,708 1,708 1,794 TOTAL REVENUES 1,432 1,463 1,280 778 1,958 2,102 1,708 1,708 1,794
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6251-420001 ELECTRIC 0 0 0 0 0 2 0 0 0
293-6251-420006 WATER 0 0 0 0 0 0 0 0 0
293-6251-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6251-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6251-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6251-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6251-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6251-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6251-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6251-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 500 293-6251-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 2 0 0 500
REVENUES OVER (UNDER) EXPENDITURES 1,432 1,463 1,280 778 1,958 2,100 1,708 1,708 1,294 FUND BALANCE - BEGINNING 1,464 2,896 4,359 5,639 6,417 8,375 10,475 10,475 12,183 FUND BALANCE - ENDING 2,896 4,359 5,639 6,417 8,375 10,475 12,183 12,183 13,477 108
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
OGCC (6252) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6252-351100 INVESTMENT EARNINGS 0 0 0 0 542 631 0 0 0 293-6252-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 495 797 0 0 0 293-6252-328101 ANNUAL ASSESSMENTS 4,500 5,000 5,250 2,750 5,500 5,700 5,700 5,700 5,900 TOTAL REVENUES 4,500 5,000 5,250 2,750 6,537 7,128 5,700 5,700 5,900
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6252-420001 ELECTRIC 0 0 0 0 0 0 150 150 300
293-6252-420006 WATER 0 0 0 0 0 0 0 0 0
293-6252-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6252-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6252-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 44 0 0 0 0 293-6252-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6252-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6252-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6252-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6252-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 750 293-6252-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 44 0 150 150 1,050
REVENUES OVER (UNDER) EXPENDITURES 4,500 5,000 5,250 2,750 6,493 7,128 5,550 5,550 4,850 FUND BALANCE - BEGINNING 4,515 9,015 14,015 19,265 22,015 28,508 35,636 35,636 41,186 FUND BALANCE - ENDING 9,015 14,015 19,265 22,015 28,508 35,636 41,186 41,186 46,036 109
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
RIVER POINT(6253) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6253-351100 INVESTMENT EARNINGS 0 0 0 0 159 74 0 0 0 293-6253-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 146 249 0 0 0 293-6253-328101 ANNUAL ASSESSMENTS 882 1,267 1,267 1,754 3,420 3,536 3,530 3,530 3,643 TOTAL REVENUES 882 1,267 1,267 1,754 3,725 3,859 3,530 3,530 3,643
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6253-420001 ELECTRIC 0 0 0 0 0 0 0 0 0
293-6253-420006 WATER 0 0 0 0 0 0 0 0 0
293-6253-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6253-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6253-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6253-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6253-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6253-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6253-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6253-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 750 293-6250-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 750
REVENUES OVER (UNDER) EXPENDITURES 882 1,267 1,267 1,754 3,725 3,859 3,530 3,530 2,893 FUND BALANCE - BEGINNING 0 882 2,149 3,416 5,170 8,895 12,754 12,754 16,284 FUND BALANCE - ENDING 882 2,149 3,416 5,170 8,895 12,754 16,284 16,284 19,177 110
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
OAK LEAF MEADOWS (6254) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6254-351100 INVESTMENT EARNINGS 0 0 0 0 33 50 0 0 0 293-6254-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 31 63 0 0 0 293-6254-328101 ANNUAL ASSESSMENTS 0 0 0 0 2,200 2,500 2,500 2,500 3,151 TOTAL REVENUES 0 0 0 0 2,264 2,613 2,500 2,500 3,151
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6254-420001 ELECTRIC 0 0 0 0 0 0 0 0 0
293-6254-420006 WATER 0 0 0 0 0 0 0 0 0
293-6254-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6254-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6254-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6254-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6254-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6254-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6254-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6254-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 750 293-6254-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 750
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 2,264 2,613 2,500 2,500 2,401 FUND BALANCE - BEGINNING 0 0 0 0 0 2,264 4,877 4,877 7,377 FUND BALANCE - ENDING 0 0 0 0 2,264 4,877 7,377 7,377 9,778 111
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
LOMA LANE (6255) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6255-351100 INVESTMENT EARNINGS 0 0 0 0 0 8 0 0 0
293-6255-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 293-6255-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 705 705 705 740 TOTAL REVENUES 0 0 0 0 0 713 705 705 740
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6255-420001 ELECTRIC 0 0 0 0 0 0 0 0 0
293-6255-420006 WATER 0 0 0 0 0 0 0 0 0
293-6255-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6255-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6255-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6255-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6255-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6255-425015 LANDSCAPING 0 0 0 0 0 0 0 0 0
293-6255-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6255-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 100 293-6255-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 100
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 713 705 705 640 FUND BALANCE - BEGINNING 0 0 0 0 0 0 713 713 1,418
FUND BALANCE - ENDING 0 0 0 0 0 713 1,418 1,418 2,058
112
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
ESTATES AT TESORO (6256) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6256-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
293-6256-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 293-6256-328101 ANNUAL ASSESSMENTS 0 0 0 0 1,091 3,303 4,284 4,284 12,438 TOTAL REVENUES 0 0 0 0 1,091 3,303 4,284 4,284 12,438
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6256-420001 ELECTRIC 0 0 0 0 942 2,537 5,000 5,000 5,000 293-6256-420006 WATER 0 0 0 77 270 234 400 400 500
293-6256-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6256-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6256-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 170 0 500 500 500 293-6256-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6256-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6256-425015 LANDSCAPING 0 0 0 0 0 3,183 6,000 6,000 6,000 293-6256-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 500 500 500 500 293-6256-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 1,500 293-6256-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 77 1,382 6,454 12,400 12,400 14,000 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (77) (291) (3,151) (8,116) (8,116) (1,562) FUND BALANCE - BEGINNING 0 0 0 0 (77) (368) (3,519) (3,519) (11,635) FUND BALANCE - ENDING 0 0 0 (77) (368) (3,519) (11,635) (11,635) (13,197) 113
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
CARMEL RANCH (6257) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6257-351100 INVESTMENT EARNINGS 0 0 0 0 24 84 0 0 0 293-6257-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 22 46 0 0 0 293-6257-328101 ANNUAL ASSESSMENTS 0 0 0 0 5,956 15,068 14,937 14,937 24,122 TOTAL REVENUES 0 0 0 0 6,002 15,198 14,937 14,937 24,122
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6257-420001 ELECTRIC 0 0 0 0 455 1,444 1,600 1,600 1,600 293-6257-420006 WATER 0 0 0 286 3,448 2,248 5,000 5,000 4,000 293-6257-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6257-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6257-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 170 0 1,000 1,000 1,000 293-6257-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6257-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6257-425015 LANDSCAPING 0 0 0 0 0 6,660 13,000 13,000 13,000 293-6257-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6257-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 500 500 500 1,500 293-6257-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 286 4,073 10,852 21,100 21,100 21,100 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 (286) 1,929 4,346 (6,163) (6,163) 3,022 FUND BALANCE - BEGINNING 0 0 0 0 (286) 1,643 5,989 5,989 (174) FUND BALANCE - ENDING 0 0 0 (286) 1,643 5,989 (174) (174) 2,848 114
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
WHISPERING OAKS (6258) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6258-351100 INVESTMENT EARNINGS 0 0 0 0 0 41 0 0 0
293-6258-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 293-6258-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 3,462 3,427 3,427 10,251 TOTAL REVENUES 0 0 0 0 0 3,503 3,427 3,427 10,251
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6258-420001 ELECTRIC 0 0 0 0 0 0 0 0 2,000
293-6258-420006 WATER 0 0 0 0 0 0 0 0 2,000
293-6258-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6258-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6258-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6258-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6258-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6258-425015 LANDSCAPING 0 0 0 0 0 0 0 0 2,500
293-6258-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6258-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 1,000 293-6258-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 7,500
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 3,503 3,427 3,427 2,751 FUND BALANCE - BEGINNING 0 0 0 0 0 0 3,503 3,503 6,930
FUND BALANCE - ENDING 0 0 0 0 0 3,503 6,930 6,930 9,681 115
6/4/2026
MAINTENANCE SERVICES CFD 2015-01 (293)
2025-26 2026-27
SADDLEWOOD (6259) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
293-6259-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
293-6259-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 293-6259-328101 ANNUAL ASSESSMENTS 0 0 0 0 0 0 0 0 15,996 TOTAL REVENUES 0 0 0 0 0 0 0 0 15,996
EXPENDITURES
OPERATIONS & MAINTENANCE
293-6259-420001 ELECTRIC 0 0 0 0 0 0 0 0 0
293-6259-420006 WATER 0 0 0 0 0 0 0 0 1,000
293-6259-425011 ADVERTSING 0 0 0 0 0 0 0 0 0
293-6259-424007 TREE MAINTENANCE/REPLACE 0 0 0 0 0 0 0 0 0 293-6259-424008 ELECTRICAL/LIGHTS MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6259-424009 IRRIGATION MAINTENANCE 0 0 0 0 0 0 0 0 0 293-6259-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
293-6259-425015 LANDSCAPING 0 0 0 0 0 0 0 0 3,000
293-6259-425025 PARKS MAINTENANCE CHARGES 0 0 0 0 0 0 0 0 0 293-6259-425026 FINANCE ADMINISTRATIVE CHARGES 0 0 0 0 0 0 0 0 1,000 293-6259-427006 GENERAL SUPPLIES 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 5,000
REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 0 0 0 10,996 FUND BALANCE - BEGINNING 0 0 0 0 0 0 0 0 0
FUND BALANCE - ENDING 0 0 0 0 0 0 0 0 10,996
116
6/4/2026
STREETS REPLACEMENT FUND (294)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
294-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
294-1910-374120 MISCELLANEOUS 0 0 0 0 97,877 0 0 0 0
294-19100-399110TRANSFER IN 0 461,000 0 0 0 0 0 0 0
TOTAL REVENUES 0 461,000 0 0 97,877 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 CP2415 E ST - YOSEMITE - FIRST 0 0 0 0 0 0 97,877 0 97,877 TOTAL EXPENDITURES 0 0 68,674 392,326 0 0 97,877 0 97,877 REVENUES OVER (UNDER) EXPENDITURES 0 461,000 (68,674) (392,326) 97,877 0 (97,877) 0 (97,877) 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 0 117
6/4/2026
SURFACE TRANSPORTATION FUND (316)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
316-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
316-4149-361101 FEDERAL GAS TAX -CMAQ 99,842 662,036 758,428 368,617 288,605 478,585 2,673,000 2,673,000 0 TOTAL REVENUES 99,842 662,036 758,428 368,617 288,605 478,585 2,673,000 2,673,000 0 316-4149-442001 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 CP2004 J ST - DAVITT TO FIRST 0 0 261,150 0 0 0 0 0 0
CP2009 ATP - G STREET PROJECT 0 28,527 659,750 0 0 0 0 0 0 CP2130 J ST (SIERRA TO FIFTH) 0 0 0 282,998 0 0 0 0 0
CP2218 J ST (YOSEMITE - FIRST) 0 0 0 0 288,281 1,800 0 0 0 CP2219 D (YOSEMITE - 1ST) & 6TH (F - A) 0 0 0 0 609 271,949 0 0 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 96,807 871,193 871,193 0 CP2506 S YOSEMITE - ALBERS 0 0 0 0 0 344 924,656 924,656 0 CP2519 G STREET BIKE AND PED 780,000 780,000 0
TOTAL EXPENDITURES 28,140 852,977 922,989 282,998 288,890 370,900 2,575,849 2,575,849 0 REVENUES OVER (UNDER) EXPENDITURES 71,702 (190,941) (164,561) 85,619 (285) 107,685 97,151 97,151 0 FUND BALANCE - BEGINNING (28,395) 43,307 (147,634) (312,195) (226,576) (226,861) (119,176) (119,176) (22,025) FUND BALANCE - ENDING 43,307 (147,634) (312,195) (226,576) (226,861) (119,176) (22,025) (22,025) (22,025) 118
6/4/2026
PARKS CAPITAL FACILITIES FUND (343)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
343-1910-351100 INVESTMENT EARNINGS 63,741 47,966 42,787 64,777 101,960 55,276 30,000 30,000 30,000 343-1910-351101 UNREALIZED GAIN (LOSSES) 74,120 (43,240) (199,262) (57,226) 68,389 138,636 10,000 10,000 10,000 343-7219-362410 STATE GRANTS 124,550 0 0 0 0 0 0 0 0
343-7219-371411 PARK DEVELOPMENT 44,585 637,565 12,632 386,410 318,510 845,512 824,500 824,500 824,500 343-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 0 TOTAL REVENUES 306,996 642,291 (143,843) 393,961 488,859 1,039,424 864,500 864,500 864,500
EXPENDITURES
GENERAL GOVERNMENT
343-7219-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
343-7219-441020 IMPROVEMENTS TO LAND 625 667 726 738 697 678 800 800 800 343-7219-442001 CAPITAL PROJECTS 1,465 4,063 0 0 0 0 0 0 0 CP1301 VALLEY VIEW RIVER ACCESS 1,234 0 0 0 0 0 0 0 0
CP1405 S.YOSEMITE PEDESTRIAN 0 0 0 0 0 0 0 0 0
CP1718 GREGER BASIN MASTER PLAN 0 0 3,600 19,358 98,610 0 0 0 0 CP1719 MEDLEN PARK BASKETBALL 0 0 0 0 0 0 18,000 18,000 0 CP1720 PARK SIGNAGE - VARIOUS 0 0 0 0 0 0 0 0 0
CP1721 GYMNASIUM DESIGN 7,275 6,328 3,000 2,755 0 0 5,000 5,000 0 CP1728 DOG PARK BASIN 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 CP2311 COMMUNITY SPORTS FIELDS 0 0 0 0 1,344,970 3,638,213 16,817 16,817 0 CP2605 FISH PARK RESTROOM & IMPROVEMENTS 0 0 0 0 0 0 524,500 524,500 0 CP2606 SADDLEWOOD REIMB AGREEMENT 0 0 0 0 0 0 50,000 50,000 300,000 CP2701 BRENNAN PARNK PLAYGOUND 0 0 0 0 0 0 0 0 250,000
TOTAL EXPENDITURES 10,599 11,683 277,755 126,978 1,444,277 3,638,891 615,117 615,117 550,800 REVENUES OVER (UNDER) EXPENDITURES 296,397 630,608 (421,598) 266,983 (955,418) (2,599,467) 249,383 249,383 313,700 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 1,602,301 FUND BALANCE - ENDING 4,431,810 5,062,418 4,640,820 4,907,803 3,952,385 1,352,918 1,602,301 1,602,301 1,916,001 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 1,283,300 119
6/4/2026
STREETS CAPITAL FACILITIES FUND (344)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
344-1910-351100 INVESTMENT EARNINGS 0 0 0 2,287 6,834 14,872 0 0 0 344-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 (16,805) (608) 17,413 0 0 0 344-4149-371404 STREETS 103,685 388,705 337,653 392,327 403,796 412,780 225,000 225,000 225,000 TOTAL REVENUES 103,685 388,705 337,653 377,809 410,022 445,065 225,000 225,000 225,000
EXPENDITURES
344-4149-452001 WAKEFIELD EXTENSION LOAN 9,000 9,000 9,000 9,000 14,000 0 0 0 0 344-4149-442001 CAPITAL PROJECTS
CP0402 PEDERSON RD
CP0536 WANERVILLE & YOSE-WEST LEG 0 0 0 0 0 0 0 0 0
CP0606 KAUFMAN RD 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 175,332 45,001 53,392 96,557 162,717 100,000 100,000 100,000 CP2315 S MAAG AVE EXTENSION - DESIGN 0 0 0 0 0 0 40,000 40,000 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 81,415 59,990 5,800 69,200 69,200 0 CP2407 STREETS MASTER PLAN 0 0 0 0 1,870 0 20,000 20,000 0 CP2503 KAUFMAN RD (GREGER - PIPELINE) 0 0 0 0 0 0 390,000 390,000 0 CP2606 SADDLEWOOD REIMB AGREEMENT 0 0 0 0 0 0 45,000 45,000 65,000 TOTAL EXPENDITURES 9,000 184,332 54,001 143,807 172,417 168,517 619,200 619,200 165,000 REVENUES OVER (UNDER) EXPENDITURES 94,685 204,373 283,652 234,002 237,605 276,548 (394,200) (394,200) 60,000 FUND BALANCE - BEGINNING (487,381) (392,696) (188,323) 95,329 329,331 566,936 843,484 843,484 449,284 FUND BALANCE - ENDING (392,696) (188,323) 95,329 329,331 566,936 843,484 449,284 449,284 509,284 120
6/4/2026
STORM DRAIN CAPITAL FACILITIES FUND (349)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
349-1910-351100 INVESTMENT EARNINGS 10,504 2,596 3,799 9,378 12,431 12,498 600 600 600 349-1910-351101 UNREALIZED GAIN (LOSSES) 8,155 (8,809) (12,501) (8,159) 10,913 8,601 400 400 400 349-4150-362410 STATE GRANTS 0 0 242,175 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 40,000 40,000 349-1910-390100 REPAYMENT OF CITY OF ADVANCE 0 0 0 0 0 0 0 0 TOTAL REVENUES 35,947 70,322 301,816 67,820 106,184 99,687 41,000 41,000 41,000
EXPENDITURES
349-4150-442001 CAPITAL PROJECTS
CP1408 FCB HOMES REIMBURSEMENT 0 33,072 9,500 8,305 18,600 0 30,000 30,000 35,000 CP1801 DRYWELLS REHAB 0 0 20,390 0 0 0 2,500 2,500 0
CP1732 WOOD BASIN STORM DRAIN 0 0 1,559 0 0 0 0 0 0
CP2020 WEST F STORM DRAIN 4,505 389,703 11,375 0 0 0 0 0 0 CP2316 YOSEMITE & WAKEFIELD CONNECT 0 0 0 0 63,886 0 0 0 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 18,613 14,378 34,439 50,000 50,000 0 CP2321 WOOD BASIN DRY WELLS 0 0 0 0 215,111 0 0 0 0
CP2408 STORM MASTER PLAN 0 0 0 0 0 0 20,000 20,000 0
CP2503 KAUFMAN RD IMPROV 0 0 0 0 0 0 67,370 67,370 0
CP2311 GREGER SPORTS FIELDS STORM DRAIN 0 0 0 0 0 0 150,000 150,000 0 CP2606 SADDLEWOOD REIMB AGREEMENT 0 0 0 0 0 0 25,000 25,000 20,000 TOTAL EXPENDITURES 4,505 422,775 42,824 26,918 311,975 34,439 344,870 344,870 55,000 REVENUES OVER (UNDER) EXPENDITURES 31,442 (352,453) 258,992 40,902 (205,791) 65,248 (303,870) (303,870) (14,000) FUND BALANCE - BEGINNING 641,571 673,013 320,560 579,552 620,454 414,663 479,911 479,911 176,041 FUND BALANCE - ENDING 673,013 320,560 579,552 620,454 414,663 479,911 176,041 176,041 162,041 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 96,567 396,238 476,247 299,865 411,679 121
6/4/2026
ADMINISTRATION CAPITAL FACILITES FUND (354)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
354-1910-351100 INVESTMENT EARNINGS 1,677 1,368 1,208 2,024 3,453 5,023 800 800 800 354-1910-351101 UNREALIZED GAIN (LOSSES) 2,074 (1,165) (6,003) (2,466) 1,591 5,436 400 400 400 354-1910-371417 ADMINISTRATION 5,522 39,962 10,771 28,872 36,177 29,588 20,000 20,000 35,000 TOTAL REVENUES 9,273 40,165 5,976 28,430 41,221 40,047 21,200 21,200 36,200
EXPENDITURES
GENERAL GOVERNMENT
354-1910-425003 CONTRACT SERVICES 0 0 0 7,000 0 9,853 50,000 50,000 50,000 354-1910-442001 CAPITAL OUTLAY
CP140 FCB HOMES REIMBURSEMENT 0 16,870 5,069 3,399 10,656 4,383 10,000 10,000 10,000 TOTAL EXPENDITURES 0 16,870 5,069 10,399 10,656 14,236 60,000 60,000 60,000 REVENUES OVER (UNDER) EXPENDITURES 9,273 23,295 907 18,031 30,565 25,811 (38,800) (38,800) (23,800) FUND BALANCE - BEGINNING 109,053 118,326 141,621 142,528 160,559 191,124 216,935 216,935 178,135 FUND BALANCE - ENDING 118,326 141,621 142,528 160,559 191,124 216,935 178,135 178,135 154,335 122
6/4/2026
FIRE CAPITAL FACILITY FUND (355)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
355-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
355-2210-371407 FIRE 10,689 90,600 21,842 68,618 83,811 64,852 45,000 45,000 15,000 TOTAL REVENUES 10,689 90,600 21,842 68,618 83,811 64,852 45,000 45,000 15,000
EXPENDITURES
INTERFUND TRANSFERS
TRANSFERS & OTHER
355-2210-499000 TRANSFERS OUT 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES 10,689 90,600 21,842 68,618 83,811 64,852 45,000 45,000 15,000 FUND BALANCE - BEGINNING (701,377) (690,688) (600,088) (578,246) (509,628) (425,817) (360,965) (360,965) (315,965) FUND BALANCE - ENDING (690,688) (600,088) (578,246) (509,628) (425,817) (360,965) (315,965) (315,965) (300,965) 123
6/4/2026
POLICE CAPITAL FACILITY FUND (356)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
356-1910-351100 INVESTMENT EARNINGS 2,601 991 998 672 1,931 4,049 600 600 600 356-1910-351101 UNREALIZED GAIN (LOSSES) 1,334 (1,270) (3,576) (852) (778) 3,812 200 200 200 356-2110-371412 POLICE 8,571 72,278 17,107 54,891 67,256 51,549 50,000 50,000 50,000 TOTAL REVENUES 12,506 71,999 14,529 54,711 68,409 59,410 50,800 50,800 50,800
EXPENDITURES
356-2110-442002 CAPITAL OUTLAY
CP1822 DISPATCH CENTER EQUIP 219,327 0 4,300 0 0 0 0 0 0 CP1819 POLICE/CITY HALL REMODEL 0 0 133,797 0 0 0 0 0 0 TOTAL EXPENDITURES 219,327 0 138,097 0 0 0 0 0 0
REVENUES OVER (UNDER) EXPENDITURES (206,821) 71,999 (123,568) 54,711 68,409 59,410 50,800 50,800 50,800 FUND BALANCE - BEGINNING 272,991 66,170 138,169 14,601 69,312 137,721 197,131 197,131 247,931 FUND BALANCE - ENDING 66,170 138,169 14,601 69,312 137,721 197,131 247,931 247,931 298,731 124
6/4/2026
GENERAL GOVERNMENT CAPITAL FACILITY FUND (357)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
357-1910-351100 INVESTMENT EARNINGS 11,260 8,523 4,799 4,913 8,053 5,255 5,000 5,000 5,000 357-1910-351101 UNREALIZED GAIN (LOSSES) 13,419 (8,648) (19,983) (5,221) 5,512 11,319 1,500 1,500 1,500 357-1910-371413 GENERAL GOVERNMENT 9,290 78,656 18,970 59,639 71,937 57,650 40,000 40,000 40,000 TOTAL REVENUES 33,969 78,531 3,786 59,331 85,502 74,224 46,500 46,500 46,500 357-1910-442001 CAPITAL OUTLAY
CP1610 FACILITY MASTER PLAN 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 33,577 9,860 7,435 21,194 8,550 25,000 25,000 25,000 CP1819 POLICE/CITY HALL REMODEL 0 0 479,163 0 0 0 0 0 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 50,500 257,712 62,288 62,288 0 TOTAL EXPENDITURES 0 33,577 489,023 7,435 71,694 266,262 87,288 87,288 25,000 REVENUES OVER (UNDER) EXPENDITURES 33,969 44,954 (485,237) 51,896 13,808 (192,038) (40,788) (40,788) 21,500 FUND BALANCE - BEGINNING 738,944 772,913 817,867 332,630 384,526 398,334 206,296 206,296 165,508 FUND BALANCE - ENDING 772,913 817,867 332,630 384,526 398,334 206,296 165,508 165,508 187,008 125
6/4/2026
PLAN AREA FEE FUND (360)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
360-1910-351100 INVESTMENT EARNINGS 7,127 1,680 0 32 236 662 0 0 0 360-1910-351101 UNREALIZED GAIN (LOSSES) 5,908 (8,928) 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 TOTAL REVENUES 13,035 (7,248) 0 84,124 126,967 80,134 100,000 100,000 100,000
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 CP2319 CARMEL RANCH REIMBURSEMENT 0 0 0 79,589 0 0 0 0 0 TOTAL EXPENDITURES 227,268 405,404 0 79,589 0 204,236 90,000 90,000 90,000 REVENUES OVER (UNDER) EXPENDITURES (214,233) (412,652) 0 4,535 126,967 (124,102) 10,000 10,000 10,000 FUND BALANCE - BEGINNING 619,637 405,404 (7,248) (7,248) (2,713) 124,254 152 152 10,152 FUND BALANCE - ENDING 405,404 (7,248) (7,248) (2,713) 124,254 152 10,152 10,152 20,152 126
6/4/2026
RDA SUCCESSOR AGENCY (363)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
363-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
363-9091-311065 PROPERTY TAXES 125,000 0 0 125,000 250,000 250,000 250,000 250,000 250,000 363-9091-351317 COWBOY MUSEUM 3,674 3,674 3,674 3,674 3,671 3,673 3,674 3,674 3,674 MISCELLANEOUS 0 0 0 0 0 0 0 0 0
Transfer from Fund 460 0 0 220,500 199,409 0 0 0 0 0
TOTAL REVENUES 128,674 3,674 224,174 328,083 253,671 253,673 253,674 253,674 253,674
EXPENDITURES
SALARIES & BENEFITS
363-9091-410000 CONTRACT SERVICES 13,426 12,598 13,827 14,828 15,348 14,647 15,000 15,000 15,000 363-9091-414001 RETIREMENT 7,007 8,129 1,983 1,753 1,804 1,722 2,500 2,500 2,500 363-9091-414002 HEALTH INSURANCE 1,628 1,423 1,472 1,552 1,596 1,466 2,000 2,000 2,000 CP1408 FCB HOMES REIMBURSEMENT 499 470 517 553 575 544 500 500 500 363-9091-414004 SOCIAL SECURITY/MEDICARE 182 171 198 201 209 197 200 200 200 363-9091-414005 LONG TERM DISABILITY INS 64 33 29 19 29 59 75 75 75 363-9091-414006 STATE UNEMPLOYMENT 21 40 32 21 18 22 50 50 50 363-9091-414007 DEFERRED COMPENSATION 664 627 688 738 765 730 600 600 600 363-9091-414008 LIFE INSURANCE 66 60 64 28 46 50 60 60 60 * SALARIES & BENEFITS 23,557 23,551 18,810 19,693 20,390 19,437 20,985 20,985 20,985
OPERATIONS & MAINTENANCE
363-9091-415000 INSURANCE 6,600 6,000 6,600 6,600 6,600 6,600 6,600 6,600 6,600 363-9091-423000 LEASES 10,000 12,597 6,000 6,000 6,000 6,000 6,000 6,000 6,000 363-9091-425002 AUDIT 0 0 18,656 5,000 5,300 5,300 5,300 5,300 5,300 363-9091-425003 CONTRACT SERVICES 209,643 0 180,491 198,402 197,236 197,602 190,000 190,000 190,000 * OPERATIONS & MAINTENANCE 226,243 18,597 211,747 216,002 215,136 215,502 207,900 207,900 207,900 TOTAL EXPENDITURES 249,800 42,148 230,557 235,695 235,526 234,939 228,885 228,885 228,885 REVENUES OVER (UNDER) EXPENDITURES (121,126) (38,474) (6,383) 92,388 18,145 18,734 24,789 24,789 24,789 FUND BALANCE - BEGINNING 166,171 45,045 6,571 188 92,576 110,721 129,455 129,455 154,244 FUND BALANCE - ENDING 45,045 6,571 188 92,576 110,721 129,455 154,244 154,244 179,033 127
6/4/2026
REDEVELOPMENT DEBT SERVICE (460)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
460-1910-351100 INVESTMENT EARNINGS 35,917 22,272 11,706 5,608 4,361 4,200 1,000 1,000 1,000 460-1910-351101 UNREALIZED GAIN (LOSSES) 37,628 (32,085) (48,865) 31,685 1 0 0 0 0 460-9091-399000 TRANSFER IN 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 1,647,338 1,647,338 460-9091-386100 BOND PROCEEDS 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 1,648,338 1,648,338
EXPENDITURES
OPERATIONS & MAINTENANCE CONTRACT SERVICES
460-9091-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 0 0 0 460-9091-499363 TRANSFER OUT 0 41,000 220,500 199,409 0 0 0 0 0
DEBT SERVICE
460-9091-451001 PRINCIPAL 0 0 0 0 660,000 1,105,000 1,155,000 1,155,000 1,155,000 460-9091-451002 INTEREST 554,511 554,511 554,511 554,511 552,640 532,058 492,338 492,338 492,338 ** REDEVELOPMENT AGENCY 554,511 595,511 775,011 753,920 1,212,640 1,637,058 1,647,338 1,647,338 1,647,338 TOTAL EXPENDITURES 554,511 595,511 775,011 753,920 1,212,640 1,637,058 1,647,338 1,647,338 1,647,338 REVENUES OVER (UNDER) EXPENDITURES (203,710) (605,324) (812,170) (181,498) (111,864) (15,660) 1,000 1,000 1,000 FUND BALANCE - BEGINNING 2,440,710 2,237,000 1,631,676 819,506 638,008 526,144 510,484 510,484 511,484 FUND BALANCE - ENDING 2,237,000 1,631,676 819,506 638,008 526,144 510,484 511,484 511,484 512,484 128
6/4/2026
ENERGY EFFICIENCY & CONSERVATION DEBT SERVICES (462)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
462-1910-351100 INVESTMENT EARNINGS 0 381 964 3,161 135 0 150 150 150 462-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 462-1910-374120 FEES 0 0 34,006 104,864 150,592 435,200 500,000 500,000 500,000 462-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 150,000 200,000 0 0 0 462-1910-399317 TRANSFER IN 0 0 0 305,768 0 0 0 0 0
462-1910-386100 LEASE PROCEEDS 0 195,973 0 0 0 0 0 0 0
TOTAL REVENUES 0 196,354 34,970 413,793 300,727 635,200 500,150 500,150 500,150
EXPENDITURES
462-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 40,700 85,100 42,000 42,000 42,000 462-1910-446001 BOND ISSUANCE COST 0 87,312 0 0 0 0 0 0 0 462-1910-451001 PRINCIPAL 0 0 0 187,548 196,761 206,276 216,103 216,103 216,103 462-1910-451002 INTEREST 0 36,292 69,867 68,860 64,778 60,496 56,008 56,008 56,008 462-1910-453001 PRINCIPAL 0 0 0 0 114,258 151,690 153,210 153,210 153,210 462-1910-453002 INTEREST 0 0 0 0 65,912 28,480 26,960 26,960 26,960 TOTAL EXPENDITURES 0 123,604 69,867 256,408 482,409 532,042 494,281 494,281 494,281 REVENUES OVER (UNDER) EXPENDITURES 0 72,750 (34,897) 157,385 (181,682) 103,158 5,869 5,869 5,869 FUND BALANCE - BEGINNING 0 0 72,750 37,853 195,238 13,556 116,714 116,714 122,583 FUND BALANCE - ENDING 0 72,750 37,853 195,238 13,556 116,714 122,583 122,583 128,452 129
6/4/2026
FIRE STATION DEBT SERVICE (465)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
465-1910-351100 INVESTMENT EARNINGS 656 487 335 116 177 184 250 250 250 465-1910-351101 UNREALIZED GAIN (LOSSES) 1,407 (970) (3,270) 2,507 0 0 200 200 200 465-1910-399291 TRANSFER IN 160,000 160,000 160,000 160,000 160,000 170,000 170,000 170,000 180,000 465-1910-386100 BOND PROCEEDS 0 0 0 0 0 0 0 0 0
TOTAL REVENUES 162,063 159,517 157,065 162,623 160,177 170,184 170,450 170,450 180,450
EXPENDITURES
OPERATIONS & MAINTENANCE
465-2210-425003 CONTRACT SERVICES 0 0 0 0 0 0 0 0 0
465-2210-446001 BOND ISSUE COSTS 0 0 0 0 0 0 0 0 0
465-2210-451001 PRINCIPAL 93,701 95,456 100,880 160,922 113,171 117,502 119,632 119,632 119,632 465-2210-451002 INTEREST 67,348 64,026 60,602 84,012 51,169 47,113 45,027 45,027 45,027 TOTAL EXPENDITURES 161,049 159,482 161,482 244,934 164,340 164,615 164,659 164,659 164,659 REVENUES OVER (UNDER) EXPENDITURES 1,014 35 (4,417) (82,311) (4,163) 5,569 5,791 5,791 15,791 FUND BALANCE - BEGINNING 90,542 91,556 91,591 87,174 4,863 700 6,269 6,269 12,060 FUND BALANCE - ENDING 91,556 91,591 87,174 4,863 700 6,269 12,060 12,060 27,851 130
6/4/2026
DENTAL INSURANCE FUND (510)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
510-1910-351100 INVESTMENT EARNINGS 1,009 915 758 1,262 1,976 2,965 400 400 400 510-1910-351101 UNREALIZED GAIN (LOSSES) 1,464 (847) (3,845) (1,332) 1,223 3,046 250 250 250 510-1910-374120 FEES 57,811 52,499 50,122 56,104 69,814 108,359 93,000 93,000 110,000 TOTAL REVENUES 60,284 52,567 47,035 56,034 73,013 114,370 93,650 93,650 110,650
EXPENDITURES
OPERATIONS & MAINTENANCE
510-1910-425003 CONTRACT SERVICES 4,473 4,466 5,344 5,137 4,656 7,347 9,000 9,000 8,000 510-1910-436001 INSURANCE CLAIMS 33,874 40,112 37,577 48,096 50,363 73,090 80,000 80,000 110,000 * OPERATIONS & MAINTENANCE 38,347 44,578 42,921 53,233 55,019 80,437 89,000 89,000 118,000 TOTAL EXPENDITURES 38,347 44,578 42,921 53,233 55,019 80,437 89,000 89,000 118,000 REVENUES OVER (UNDER) EXPENDITURES 21,937 7,989 4,114 2,801 17,994 33,933 4,650 4,650 (7,350) FUND BALANCE - BEGINNING 56,681 78,618 86,607 90,721 93,522 111,516 145,449 145,449 150,099 FUND BALANCE - ENDING 78,618 86,607 90,721 93,522 111,516 145,449 150,099 150,099 142,749 131
6/4/2026
EMPLOYEE FLEXIBLE SPENDING ACCOUNT FUND (512)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
512-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 0 0 0 0
512-1910-374120 FEES 14,203 14,586 16,920 20,783 33,970 23,957 22,000 22,000 26,000 TOTAL REVENUES 14,203 14,586 16,920 20,783 33,970 23,957 22,000 22,000 26,000
EXPENDITURES
OPERATIONS & MAINTENANCE
512-1910-425003 CONTRACT SERVICES 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 20,000 26,000 * OPERATIONS & MAINTENANCE 15,573 13,524 16,434 18,338 30,532 21,408 20,000 20,000 26,000 TOTAL EXPENDITURES 15,573 13,524 16,434 18,338 30,532 21,408 20,000 20,000 26,000 REVENUES OVER (UNDER) EXPENDITURES (1,370) 1,062 486 2,445 3,438 2,549 2,000 2,000 0 FUND BALANCE - BEGINNING 4,149 2,779 3,841 4,327 6,772 10,210 12,759 12,759 14,759 FUND BALANCE - ENDING 2,779 3,841 4,327 6,772 10,210 12,759 14,759 14,759 14,759 132
6/4/2026
RISK MANAGEMENT FUND (515)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
515-1910-351100 INVESTMENT EARNINGS 4,141 5,457 6,393 10,294 11,950 8,544 5,000 5,000 5,000 515-1910-351101 UNREALIZED GAIN (LOSSES) 7,937 (1,827) (36,151) (4,255) 16,886 16,401 2,000 2,000 2,000 515-1910-374120 ANNUAL CHARGE 109,106 109,106 109,106 109,106 109,106 409,106 109,106 109,106 109,106 515-1910-399110 TRANSFER IN 0 0 0 0 0 100,000 0 0 0
515-1910-374145 REFUNDS 178,409 255,709 237,914 40,266 22,297 16,108 18,163 550,000 18,000 TOTAL REVENUES 299,593 368,445 317,262 155,411 160,239 550,159 134,269 666,106 134,106
EXPENDITURES
OPERATIONS & MAINTENANCE
515-1910-415000 LIABILITY INSURANCE 62,860 66,103 63,807 169,269 235,863 336,012 320,000 320,000 400,000 515-1910-425003 OTHER PROFESSIONAL FEES 46,535 29,384 42,929 47,838 25,280 91,186 50,000 50,000 50,000 * OPERATIONS & MAINTENANCE 109,395 95,487 106,736 217,107 261,143 427,198 370,000 370,000 450,000
INTERFUND TRANSFERS
515-1910-499110 TRANSFERS OUT 0 0 0 75,000 75,000 0 150,000 150,000 150,000 TOTAL EXPENDITURES 109,395 95,487 106,736 292,107 336,143 427,198 520,000 520,000 600,000 REVENUES OVER (UNDER) EXPENDITURES 190,198 272,958 210,526 (136,696) (175,904) 122,961 (385,731) 146,106 (465,894) FUND BALANCE - BEGINNING 224,747 414,945 687,903 898,429 761,733 585,829 708,790 708,790 854,896 FUND BALANCE - ENDING 414,945 687,903 898,429 761,733 585,829 708,790 323,059 854,896 389,002 133
6/4/2026
EMPLOYEE LIABILITY FUND (520)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
520-1910-351100 INVESTMENT EARNINGS 13,839 10,332 7,987 10,420 17,196 19,076 6,000 6,000 6,000 520-1910-351101 UNREALIZED GAIN (LOSSES) 12,372 (7,187) (36,280) (8,481) 8,685 25,779 2,500 2,500 2,500 520-1910-374120 ANNUAL LIABILITY CHARGE 28,663 28,663 28,663 123,663 103,663 28,663 28,663 28,663 28,663 520-1910-399110 TRANSFER IN 250,000 50,000 0 0 0 250,000 0 0 0 TOTAL REVENUES 304,874 81,808 370 125,602 129,544 323,518 37,163 37,163 37,163
EXPENDITURES
OPERATIONS & MAINTENANCE
520-1910-410000 SALARIES 346,188 97,611 168,535 53,496 85,289 464,813 150,000 150,000 150,000 520-1910-414004 SOCIAL SECURITY/MEDICARE 4,651 928 1,922 776 841 6,747 5,000 5,000 5,000 520-1910-414006 STATE UNENPLOYMENT 0 0 0 0 0 0 1,000 1,000 1,000 * OPERATIONS & MAINTENANCE 350,839 98,539 170,457 54,272 86,130 471,560 156,000 156,000 156,000 TOTAL EXPENDITURES 350,839 98,539 170,457 54,272 86,130 471,560 156,000 156,000 156,000 REVENUES OVER (UNDER) EXPENDITURES (45,965) (16,731) (170,087) 71,330 43,414 (148,042) (118,837) (118,837) (118,837) FUND BALANCE - BEGINNING 1,046,177 1,000,212 983,481 813,394 884,724 928,138 780,096 780,096 661,259 FUND BALANCE - ENDING 1,000,212 983,481 813,394 884,724 928,138 780,096 661,259 661,259 542,422 134
6/4/2026
INFORMATION TECHNOLOGY FUND (525)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
525-1910-351100 INVESTMENT EARNINGS 1,463 655 1,605 7,310 12,258 15,546 800 800 800 525-1910-351101 UNREALIZED GAIN (LOSSES) 1,289 (1,430) (15,635) (7,528) 1,124 21,628 800 800 800 525-1910-374120 ANNUAL CHARGE 189,600 189,750 556,700 338,000 457,000 267,000 267,000 267,000 288,500 525-1910-399110 TRANSFER IN 0 200,000 50,000 0 0 0 0 0 0 TOTAL REVENUES 192,352 388,975 592,670 337,782 470,382 304,174 268,600 268,600 290,100
EXPENDITURES
OPERATIONS & MAINTENANCE
525-1910-425003 OTHER PROFESSIONAL FEES 153,995 179,370 196,781 204,551 237,132 212,573 275,000 250,000 275,000 525-1910-425012 SOFTWARE 44,251 20,333 26,290 8,936 56,567 46,278 60,000 60,000 70,000 * OPERATIONS & MAINTENANCE 198,246 199,703 223,071 213,487 293,699 258,851 335,000 310,000 345,000
CAPITAL OUTLAY
525-1910-441005 MACHINERY & EQUIP 24,001 2,438 26,608 5,790 22,538 12,172 45,000 15,000 20,000 525-1910-441006 COMPUTER & RELATED EQUIP 2,393 40,794 34,841 29,777 11,599 156,876 100,000 25,000 50,000 * CAPITAL OUTLAY 26,394 43,232 61,449 35,567 34,137 169,048 145,000 40,000 70,000 TOTAL EXPENDITURES 224,640 242,935 284,520 249,054 327,836 427,899 480,000 350,000 415,000 REVENUES OVER (UNDER) EXPENDITURES (32,288) 146,040 308,150 88,728 142,546 (123,725) (211,400) (81,400) (124,900) FUND BALANCE - BEGINNING 106,427 74,139 220,179 528,329 617,057 759,603 635,878 635,878 554,478 FUND BALANCE - ENDING 74,139 220,179 528,329 617,057 759,603 635,878 424,478 554,478 429,578 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 74,139 220,179 528,329 617,057 759,603 635,878 135
6/4/2026
VEHICLE REPLACEMENT FUND (530)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
530-1910-351100 INVESTMENT EARNINGS 1,192 1,652 1,697 3,319 4,421 5,843 1,200 7,500 1,200 530-1910-351101 UNREALIZED GAIN (LOSSES) 1,125 319 (8,916) (3,846) 5,503 5,344 600 600 600 530-1910-372500 SALE OF EQUIPMENT 0 62,398 1,300 15,187 70,204 3,800 0 13,000 0 535-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 150,000 100,000 0 0 0 530-1910-374120 ANNUAL CHARGE 50,610 50,609 50,518 50,610 50,610 50,610 50,610 50,610 50,610 TOTAL REVENUES 52,927 114,978 44,599 65,270 280,738 165,597 52,410 71,710 52,410
EXPENDITURES
OPERATIONS & MAINTENANCE
CAPITAL OUTLAY
530-1910-441009 VEHICLES 81,381 2,076 12,551 55,085 172,007 152,861 155,000 155,000 155,000 * CAPITAL OUTLAY 81,381 2,076 12,551 55,085 172,007 152,861 155,000 155,000 155,000 TOTAL EXPENDITURES 81,381 2,076 12,551 55,085 172,007 152,861 155,000 155,000 155,000 REVENUES OVER (UNDER) EXPENDITURES (28,454) 112,902 32,048 10,185 108,731 12,736 (102,590) (83,290) (102,590) FUND BALANCE - BEGINNING 105,034 76,580 189,482 221,530 231,715 340,446 353,182 353,182 269,892 FUND BALANCE - ENDING 76,580 189,482 221,530 231,715 340,446 353,182 250,592 269,892 167,302 136
6/4/2026
FIRE EQUIPMENT REPLACEMENT FUND (532)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
532-1910-351100 INVESTMENT EARNINGS 13,579 7,178 3,588 6,079 8,002 2,542 2,500 2,500 2,500 532-1910-351101 UNREALIZED GAIN (LOSSES) 15,467 (15,407) (18,587) (5,488) 19,054 1,450 1,500 1,500 1,500 532-2210-372500 SALE OF EQUIPMENT 0 0 4,425 200 0 0 0 0 0 532-2210-392200 EQUIPMENT REPLACEMENT 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 532-1910-399110 TRANSFER IN 0 100,000 0 0 0 0 0 0 0
TOTAL REVENUES 129,046 191,771 89,426 100,791 127,056 103,992 104,000 104,000 104,000
EXPENDITURES
532-2210-441004 IMPROVEMENTS TO BUILDINGS 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 0 220,000 100,000 100,000 532-2210-441006 COMPUTER AND RELATED EQUIP 0 0 0 0 0 0 0 0 0 TOTAL EXPENDITURES 112,316 687,524 7,020 96,794 544,368 0 220,000 100,000 100,000 REVENUES OVER (UNDER) EXPENDITURES 16,730 (495,753) 82,406 3,997 (417,312) 103,992 (116,000) 4,000 4,000 FUND BALANCE - BEGINNING 869,143 885,873 390,120 472,526 476,523 59,211 163,203 163,203 167,203 FUND BALANCE - ENDING 885,873 390,120 472,526 476,523 59,211 163,203 47,203 167,203 171,203 137
6/4/2026
PERS LIABILITY FUND (535)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
535-1910-351100 INVESTMENT EARNINGS 39,463 27,404 23,416 32,098 43,644 41,975 18,000 18,000 30,000 535-1910-351101 UNREALIZED GAIN (LOSSES) 42,257 (32,029) (106,241) (54,852) 52,425 85,523 10,000 10,000 10,000 535-1910-374120 ANNUAL CHARGE 0 0 (181,498) 2,609,536 2,342,762 2,411,284 3,082,680 3,082,680 3,382,000 535-1910-399467 TRANSFER FROM PENSION DEBT SERVICE 0 0 0 0 0 55,778 0 0 0 535-1910-399110 TRANSFER FROM GENERAL FUND 200,000 166,000 855,000 0 0 470,000 0 0 0 TOTAL REVENUES 281,720 161,375 590,677 2,586,782 2,438,831 3,064,560 3,110,680 3,110,680 3,422,000
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 3,273,000 * OPERATIONS & MAINTENANCE 0 0 0 2,281,051 2,210,754 2,619,425 2,982,930 2,982,930 3,273,000
INTERFUND TRANSFERS
535-1910-499110 TRANSFERS OUT 185,000 0 0 545,000 250,000 0 945,000 740,000 995,000 TOTAL EXPENDITURES 185,000 0 0 2,826,051 2,460,754 2,619,425 3,927,930 3,722,930 4,268,000 REVENUES OVER (UNDER) EXPENDITURES 96,720 161,375 590,677 (239,269) (21,923) 445,135 (817,250) (612,250) (846,000) 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 3,084,043 FUND BALANCE - ENDING 2,760,298 2,921,673 3,512,350 3,273,081 3,251,158 3,696,293 2,879,043 3,084,043 2,238,043 138
6/4/2026
FACILITY MAINTENANCE FUND (540)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
540-1910-351100 INVESTMENT EARNINGS 19,615 20,542 14,047 16,044 24,756 39,169 8,000 8,000 8,000 540-1910-351101 UNREALIZED GAIN (LOSSES) 32,623 (18,424) (57,764) (29,522) 15,567 50,975 4,000 4,000 4,000 540-1910-374120 MISCELLANEOUS 0 0 0 0 69,962 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 TOTAL REVENUES 564,738 1,112,118 506,283 386,522 735,285 90,144 12,000 12,000 12,000
EXPENDITURES
OPERATIONS & MAINTENANCE
540-1910-425003 OTHER PROFESSIONAL FEES 0 0 0 0 0 0 0 0 0 * OPERATIONS & MAINTENANCE 0 0 0 0 0 0 0 0 0
CAPITAL OUTLAY
540-1910-441005 MACHINERY AND EQUIPMENT 14,800 18,522 39,583 12,693 8,286 5,663 20,000 20,000 20,000 540-1910-441004 IMPROVEMENTS TO BUILDINGS 0 0 0 27,091 0 0 60,000 60,000 60,000 540-1910-442001 CAPITAL PROJECTS 14,503 132,030 1,938,509 9,260 47,241 0 0 0 0 CP2125 COUNCIL CHAMBERS EXTERIOR 0 0 0 0 0 0 100,000 100,000 0 CP2126 PARKS YARD - 4TH STREET 0 0 0 0 0 0 180,000 180,000 0 CP2127 POOL PARKING - N YOSEMITE 0 0 0 0 13,250 255,975 0 0 0 CP2317 VEHICLE CHARGING STATION 0 0 0 0 25,350 22,700 0 0 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 189,321 247,679 247,679 0 CP2326 FIRE STATION 28 BUILDING & SITE IMP 0 0 0 0 123,071 30,172 0 0 0 CP2327 ANIMAL SHELTER DESIGN 0 0 0 0 3,338 0 196,662 196,662 0 CP2403 POOL EQUIPMENT MAINTENANCE 0 0 0 0 0 65,607 14,393 14,393 0 CP2409 POLICE/CITY HALL ROOF 0 0 0 0 0 156,965 0 0 0
CP2514 COMMUNITY CENTER EXTERIOR PAINTING 0 0 0 0 0 57,500 0 0 0 CP2515 YOUTH BUILDING IMPROVEMENTS 0 0 0 0 0 2,022 77,978 77,978 0 CP2523 COMMUNITY CENTER CHAIRS 0 0 0 0 0 0 25,000 25,000 0 CP2608 POLICE HOLDING REMODEL 0 0 0 0 0 0 50,000 50,000 0 CP2609 ANIMAL SHELTER BUILDING 0 0 0 0 0 0 100,000 100,000 0 CP2610 CITY HALL FLOORING 0 0 0 0 0 0 70,000 70,000 0
* CAPITAL OUTLAY 29,303 150,552 1,978,092 49,044 220,536 785,925 1,141,712 1,141,712 80,000 TOTAL EXPENDITURES 29,303 150,552 1,978,092 49,044 220,536 785,925 1,141,712 1,141,712 80,000 REVENUES OVER (UNDER) EXPENDITURES 535,435 961,566 (1,471,809) 337,478 514,749 (695,781) (1,129,712) (1,129,712) (68,000) FUND BALANCE - BEGINNING 1,549,298 2,084,733 3,046,299 1,574,490 1,911,968 2,426,717 1,730,936 1,730,936 601,224 FUND BALANCE - ENDING 2,084,733 3,046,299 1,574,490 1,911,968 2,426,717 1,730,936 601,224 601,224 533,224 139
6/4/2026
EQUIPMENT REPLACEMENT FUND (542)
SUMMARY OF REVENUES AND EXPENDITURES
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
542-1910-351100 INVESTMENT EARNINGS 1,229 44 535 1,043 1,704 1,306 50 50 50 542-1910-351101 UNREALIZED GAIN (LOSSES) 156 (161) (35) (379) (535) 940 0 0 0 542-1910-372500 SALE OF EQUIPMENT 0 0 0 0 0 0 0 0 0
542-1910-390100 REPAYMENT OF CITY ADVANCE 0 0 0 0 0 0 0 2,080 0 TOTAL REVENUES 1,385 (117) 500 664 1,169 2,246 50 2,130 50
EXPENDITURES
CAPITAL OUTLAY 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 0 TOTAL EXPENDITURES 13,000 6,000 0 0 0 37,000 15,890 15,890 0 REVENUES OVER (UNDER) EXPENDITURES (11,615) (6,117) 500 664 1,169 (34,754) (15,840) (13,760) 50 FUND BALANCE - BEGINNING 74,529 62,914 56,797 57,297 57,961 59,130 24,376 24,376 10,616 FUND BALANCE - ENDING 62,914 56,797 57,297 57,961 59,130 24,376 8,536 10,616 10,666 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 15,896 140
6/4/2026
POLICE EQUIPMENT FUND (545)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
545-1910-351100 INVESTMENT EARNINGS 2,615 730 63 65 538 3,811 50 50 50 545-1910-351101 UNREALIZED GAIN (LOSSES) 970 (2,229) (592) (89) (609) 1,138 0 0 0 545-2110-380810 DONATION 0 2,500 0 1,488 0 6,813 0 0 0
545-1910-399110 TRANSFER FROM GENERAL FUND 0 0 0 0 100,000 250,000 0 0 0 545-2110-399113 TRANSFER FROM POLICE RESERVES FUND 0 0 0 0 0 0 0 0 0 545-2110-399542 TRANSFER FROM EQUIPMENT FUND 13,000 6,000 0 0 0 36,500 15,890 15,890 0 545-2110-392200 EQUIPMENT REPLACEMENT 26,500 26,500 26,500 26,500 36,500 37,000 36,500 36,500 36,500 545-2110-361100 FEDERAL GRANT 3,823 0 0 0 0 0 0 0 0
TOTAL REVENUES 46,908 33,501 25,971 27,964 136,429 335,262 52,440 52,440 36,550
EXPENDITURES
CAPITAL OUTLAY
545-2110-441005 MACHINERY AND EQUIPMENT 240,058 113,065 27,625 14,383 5,072 31,669 100,000 100,000 100,000 545-2110-441006 COMPUTER AND RELATED EQUIP 5,237 3,721 5,437 0 0 3,098 10,000 10,000 10,000 * CAPITAL OUTLAY 245,295 116,786 33,062 14,383 5,072 34,767 110,000 110,000 110,000
INTERFUND TRANSFERS
545-2110-499110 TRANSFERS OUT 0 0 0 0 0 0 25,000 25,000 25,000 TOTAL EXPENDITURES 245,295 116,786 33,062 14,383 5,072 34,767 135,000 135,000 135,000 REVENUES OVER (UNDER) EXPENDITURES (198,387) (83,285) (7,091) 13,581 131,357 300,495 (82,560) (82,560) (98,450) FUND BALANCE - BEGINNING 289,891 91,504 8,219 1,128 14,709 146,066 446,561 446,561 364,001 FUND BALANCE - ENDING 91,504 8,219 1,128 14,709 146,066 446,561 364,001 364,001 265,551 141
6/4/2026
PARKS REPLACEMENT FUND (549)
2025-26 2026-27
Adopted 2025-26 Proposed
2013/142019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
549-1910-351100 INVESTMENT EARNINGS 6,970 6,548 8,665 19,676 30,033 54,786 5,000 5,000 5,000 549-1910-351101 UNREALIZED GAIN (LOSSES) 9,655 (5,052) (39,595) (30,660) 13,703 50,604 3,000 3,000 3,000 549-7210-320403 STATE GRANT 0 0 0 0 20,000 0 0 0 0
549-7210-374120 PARK IN LIEU 0 0 0 0 240,773 0 0 0 0
549-7210-392300 EQUIPMENT REPLACEMENT 0 0 0 0 0 0 0 0 0 549-7210-380810 DONATION 0 0 0 0 6,940 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 TOTAL REVENUES 319,125 586,496 479,070 850,016 1,261,449 105,390 8,000 8,000 8,000
EXPENDITURES
OPERATIONS & MAINTENANCE
CAPITAL OUTLAY
549-7919-441005 MACHINERY AND EQUIPMENT 0 0 0 0 4,560 0 0 0 0 549-7219-442001 CAPITAL PROJECTS 109,980 100,459 76,788 431,114 331,316 3,379 0 0 0 CP2311 COMMUNITY SPORTS .FIELDS 0 0 0 0 132,238 231,570 136,192 136,192 0 CP2328 LANDSCAPE EQUIPMENT 0 0 0 0 273,482 112,554 0 0 0 CP2329 TL DAVIS IRRIGATION DESIGN 0 0 0 0 0 0 15,000 15,000 0 CP2330 MAGG AVE DOG PARK 0 0 0 0 14,178 0 0 0 0
CP2401 BRENNAN PARK REHABILITATION 0 0 0 0 4,960 13,578 336,422 336,422 0 CP2404 COTTLESWOOD PARK PLAN 0 0 0 0 4,607 1,718 615 615 0 CP2414 KERR PARK LIGHTING 0 0 0 0 0 0 350,000 350,000 0 CP2507 GILBERT PARK RESTROOMS 0 0 0 0 0 0 350,000 350,000 0 CP2511 BURCHELL HILL PLAYGROUND 0 0 0 0 0 0 50,000 50,000 0 CP2512 RIVER AVE PLAYGROUND 0 0 0 0 0 0 50,000 50,000 0 CP2513 VALLEY VEIW PARK IMPROVEMENTS 0 0 0 0 0 0 50,000 50,000 0 CP2520 T.L. DAVIS LIGHTS 0 0 0 0 0 0 250,000 250,000 0
CP2602 COMMUNITY PARK BASKETBALL REHAB 0 0 0 0 0 0 25,000 25,000 0 CP2603 KERR PARK PLAYGROUND REHAB 0 0 0 0 0 0 20,000 20,000 0 CP2604 PARKS EQUIPMENT 0 0 0 0 0 0 98,000 98,000 0
CP2623 TREE INVENTORY 0 0 0 0 0 0 56,000 56,000 0
* CAPITAL OUTLAY 109,980 100,459 76,788 431,114 765,341 362,799 1,787,229 1,787,229 0 TOTAL EXPENDITURES 109,980 100,459 76,788 431,114 765,341 362,799 1,787,229 1,787,229 0 REVENUES OVER (UNDER) EXPENDITURES 209,145 486,037 402,282 418,902 496,108 (257,409) (1,779,229) (1,779,229) 8,000 FUND BALANCE - BEGINNING 463,810 672,955 1,158,992 1,561,274 1,980,176 2,476,284 2,218,875 2,218,875 439,646 FUND BALANCE - ENDING 672,955 1,158,992 1,561,274 1,980,176 2,476,284 2,218,875 439,646 439,646 447,646 142
6/4/2026
LLMD LANDSCAPE MAINTENANCE FUND (565)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
565-1910-351100 INVESTMENT EARNINGS 85 419 435 1,111 1,182 1,190 200 200 200 565-1910-351101 UNREALIZED GAIN (LOSSES) 1,105 (918) (436) 65 0 0 25 25 25 565-7215-361100 FEDERAL GRANT - COVID 19 0 10,120 0 0 0 0 0 0 0 565-7215-374120 MAINTENANCE CHARGE 391,017 392,534 391,017 391,017 391,017 391,017 471,017 471,017 521,017 565-1910-399110 TRANSFER FROM GENERAL FUND 50,000 0 50,000 50,000 150,000 50,000 50,000 50,000 0 TOTAL REVENUES 442,207 402,155 441,016 442,193 542,199 442,207 521,242 521,242 521,242
EXPENDITURES
SALARIES & BENEFITS
565-7215-410000 SALARIES 240,359 257,941 253,736 202,685 356,456 253,756 264,677 264,677 283,885 565-7215-410005 SALARIES - PART-TIME 0 0 11,663 0 0 41,128 79,200 79,200 19,495 565-7215-410007 OVERTIME SALARIES 6,630 1,260 1,908 2,720 5,667 3,070 10,000 10,000 10,000 565-7215-410013 CONTRACT EMPL. SALARIES 21,358 0 0 0 0 0 0 0 0 565-7215-414001 RETIREMENT 11,666 14,088 14,097 15,403 21,499 19,527 19,797 19,797 16,145 565-7215-414002 HEALTH INSURANCE 60,178 66,336 58,055 50,795 68,072 53,607 61,521 61,521 56,630 565-7215-414003 WORKERS COMPENSATION INS 31,811 30,960 32,656 26,733 46,969 41,866 41,346 41,346 42,135 565-7215-414004 SOCIAL SECURITY/MEDICARE 5,872 3,466 3,899 3,000 5,021 4,275 4,943 4,943 4,305 565-7215-414006 STATE UNEMPLOYMENT 3,532 2,707 3,111 1,120 2,831 2,917 2,576 2,576 1,900 565-7215-414007 DEFERED COMPENSATION 0 0 1,765
565-7215-414008 LIFE INSURANCE 284 306 288 211 255 202 260 260 260 * SALARIES & BENEFITS 381,690 377,064 379,413 302,667 506,770 420,348 484,320 484,320 436,520
OPERATIONS & MAINTENANCE
565-7215-416002 TRAINING 500 0 195 150 0 320 500 500 500 565-7215-424003 CELL PHONES & PAGERS 2,606 2,263 1,883 2,408 2,831 3,921 3,875 3,875 3,875 565-7215-424002 EQUIPMENT MAINTENANCE 0 0 0 0 9,079 7,933 9,028 9,028 9,028 565-7215-425003 CONTRACT SERVICES 990 410 537 0 2,080 2,355 2,500 2,500 2,500 565-7215-425016 UNIFORM/LAUNDRY SERVICE 4,416 3,252 3,709 7,682 9,012 7,986 8,000 8,000 8,000 565-7215-427006 GENERAL SUPPLIES 12,923 13,538 13,511 9,559 6,546 7,721 8,500 8,500 8,500 565-7215-427022 FUEL & OIL 15,364 15,043 17,941 20,376 17,887 21,507 21,597 21,597 21,597 565-7215-427009 WEED ABATEMENT 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 54,000 54,000
CAPITAL OUTLAY
565-7215-441006 MACHINERY & EQUIP 4,808 17,363 6,962 13,226 0 0 0 0 0 * CAPITAL OUTLAY 4,808 17,363 6,962 13,226 0 0 0 0 0
INTER DEPARTMENTAL CHARGES
565-7215-480009 FLEET MAINTENANCE CHARGE 2,606 7,317 5,549 7,176 8,671 18,260 18,260 18,260 18,260 * INTER DEPARTMENTAL CHARGES 2,606 7,317 5,549 7,176 8,671 18,260 18,260 18,260 18,260 TOTAL EXPENDITURES 425,903 436,250 429,700 363,244 562,876 490,351 556,580 556,580 508,780 REVENUES OVER (UNDER) EXPENDITURES 16,304 (34,095) 11,316 78,949 (20,677) (48,144) (35,338) (35,338) 12,462 FUND BALANCE - BEGINNING 31,805 48,109 14,014 25,330 104,279 83,602 35,458 35,458 120 FUND BALANCE - ENDING 48,109 14,014 25,330 104,279 83,602 35,458 120 120 12,582 143
6/4/2026
FLEET MAINTENANCE FUND (570)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
570-1910-351100 INVESTMENT EARNINGS 0 0 0 0 0 57 0 0 0
570-1910-351101 UNREALIZED GAIN (LOSSES) 0 0 0 0 0 0 0 0 0 570-4120-399110 TRANSFER IN 0 0 0 0 0 50,000 0 0 0
570-4120-374120 MAINTENANCE CHARGE 85,313 100,310 107,071 118,667 166,851 463,145 498,610 498,610 539,010 TOTAL REVENUES 85,313 100,310 107,071 118,667 166,851 513,202 498,610 498,610 539,010
SALARIES & BENEFITS
570-4120-410000 SALARIES 41,672 46,823 51,011 54,238 58,474 181,642 169,755 169,755 184,415 570-4120-410007 OVERTIME SALARIES 24 0 53 103 1,000 205 1,000 1,000 1,000 570-4120-414001 RETIREMENT 15,730 17,793 24,610 28,240 29,917 37,577 48,219 48,219 52,580 570-4120-414002 HEALTH INSURANCE 8,889 8,423 10,233 11,645 13,279 31,564 31,885 31,885 33,435 570-4120-414003 WORKERS COMPENSATION INS 5,511 5,941 6,345 6,582 6,082 19,462 21,260 21,260 23,095 570-4120-414004 SOCIAL SECURITY/MEDICARE 563 642 673 688 727 2,012 2,171 2,171 2,360 570-4120-414005 LONG TERM DISABILITY INS. 0 0 0 6 153 454 478 478 310 570-4120-414006 STATE UNEMPLOYMENT 326 100 207 172 194 638 644 644 645 570-4120-414007 DEFERED COMPENSATION 0 0 0 0 0 121 576 576 645 570-4120-414008 LIFE INSURANCE 48 39 41 38 125 224 224 224 225 * SALARIES & BENEFITS 72,763 79,761 93,173 101,712 109,951 273,899 276,212 276,212 298,710
OPERATIONS & MAINTENANCE
570-4120-416002 TRAINING 0 32 383 95 500 0 500 500 1,000 570-4120-420004 CELL PHONE 975 872 864 870 1,500 817 2,000 2,000 2,000 570-4120-424001 BUILDINGS MAINTENANCE 0 3,178 0 947 20,000 1,198 24,000 24,000 24,000 570-4120-424002 EQUIPMENT MAINTENANCE 3,313 945 3,922 2,879 5,500 3,409 6,500 6,500 6,500 570-4120-425003 CONTRACT SERVICES 1,194 2,090 914 1,282 4,500 5,300 7,500 7,500 27,000 570-4120-425012 SOFTWARE 0 0 0 0 0 0 0 0 18,140
570-4120-425016 UNIFORM/LAUNDRY SERVICE 748 13 366 0 1,900 582 2,500 2,500 2,500 570-4120-427006 GENERAL SUPPLIES 2,324 5,086 3,253 4,315 6,500 131,138 160,000 160,000 160,000 570-4120-427022 FUEL & OIL 1,342 951 1,310 1,393 2,500 2,320 8,000 8,000 8,000 * OPERATIONS & MAINTENANCE 9,896 13,167 11,012 11,781 42,900 144,764 211,000 211,000 249,140
CAPITAL OUTLAY
570-4120-441005 MACHINERY AND EQUIPMENT 2,654 5,117 2,691 4,584 5,500 5,637 48,000 48,000 10,000 570-4120-441006 COMPUTER AND RELATED EQUIP 0 2,265 195 590 8,500 0 5,000 5,000 5,000 * CAPITAL OUTLAY 2,654 7,382 2,886 5,174 14,000 5,637 53,000 53,000 15,000 TOTAL EXPENDITURES 85,313 100,310 107,071 118,667 166,851 424,300 540,212 540,212 562,850 REVENUES OVER (UNDER) EXPENDITURES 0 0 0 0 0 88,902 (41,602) (41,602) (23,840) FUND BALANCE - BEGINNING 0 0 0 0 0 0 88,902 88,902 47,300 FUND BALANCE - ENDING 0 0 0 0 0 88,902 47,300 47,300 23,460 144
6/4/2026
SEWER SRF LOAN RESERVE FUND (620)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
620-1910-351100 INVESTMENT EARNINGS 11,787 9,896 8,718 14,901 23,307 29,081 5,000 5,000 20,000 620-1910-351101 UNREALIZED GAIN (LOSSES) 15,395 (8,837) (43,922) (17,319) 17,284 33,922 4,000 4,000 4,000 620-4152-399622 TRANSFER IN 116,508 116,508 116,508 116,508 0 0 0 0 0 TOTAL REVENUES 143,690 117,567 81,304 114,090 40,591 63,003 9,000 9,000 24,000
EXPENDITURES
TOTAL EXPENDITURES 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 9,000 24,000 FUND BALANCE - BEGINNING 722,629 866,319 983,886 1,065,190 1,179,280 1,219,871 1,282,874 1,282,874 1,291,874 FUND BALANCE - ENDING 866,319 983,886 1,065,190 1,179,280 1,219,871 1,282,874 1,291,874 1,291,874 1,315,874 145
6/4/2026
SEWER CAPITAL REPLACEMENT FUND (621) 2025-26 2026-27
Adopted 2025-26 Proposed
2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
621-1910-351100 INVESTMENT EARNINGS 105,507 100,605 154,507 185,737 214,827 50,000 50,000 50,000 621-1910-351101 UNREALIZED GAIN (LOSSES) (77,432) (514,416) (99,176) 241,598 261,424 40,000 40,000 40,000 621-4152-399622 TRANSFER FROM SEWER FUND 3,000,000 4,000,000 4,000,000 2,000,000 0 0 0 0 TOTAL REVENUES 3,028,075 3,586,189 4,055,331 2,427,335 476,251 90,000 90,000 90,000
EXPENDITURES
621-4151-441002 IMPROVEMENTS TO LAND 0 0 0 6,256 4,832 115,000 35,000 115,000 621-4151-441003 BUILDING IMPROVEMENTS 3,740 1,773 7,252 1,748 0 50,000 25,000 50,000 621-4151-441005 MACHINERY AND EQUIPMENT 39,557 6,212 157,286 103,439 0 700,000 50,000 700,000 621-4151-441006 COMPUTER AND RELATED EQUIP 22,713 0 0 0 0 7,000 0 7,000 621-4151-441009 VEHICLES 0 0 0 0 66,383 70,000 0 70,000 621-4152-441005 MACHINERY AND EQUIPMENT 53,761 34,293 4,658 6,095 275,155 400,000 15,000 266,000 621-4152-441006 COMPUTER AND RELATED EQUIP 0 842 2,568 620 508 25,000 0 25,000 621-4152-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 35,000 0 0 621-4152-441009 VEHICLES 0 64,986 64,983 88,859 71,768 80,000 80,000 180,000 621-4159-442001 CAPITAL PROJECTS 897,804 2,109,973 4,983,791 3,080,282 779,361 0 0 0 CP2203 SCADA UPGRADES 0 0 0 80,700 210,124 334,176 334,176 0 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 504,605 4,625 587 265,183 265,183 0 CP2307 WWTP - POND 9,10,11 LATERAL INSTALL 0 0 0 0 0 500,000 500,000 0 CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 483 153,517 153,517 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 260,330 739,670 739,670 0 CP2405 RECYCLED WATER PROJECT 0 0 0 0 126,593 373,407 373,407 0 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 122,491 38,509 38,509 0 CP2412 WWTP DRIVEWAY RESURFACING 0 0 0 0 0 40,000 40,000 0 CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 25,000 25,000 0
CP2505 N 7TH STREET 0 0 0 0 0 67,000 67,000 0
CP2508 SIERRA AVE FORCE MAIN REPAIR 0 0 0 0 11,005 738,995 738,995 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 100,000 100,000 0 CP2601 E B, JEREMY & LINDA CT 0 0 0 0 0 200,000 200,000 0 CP2607 SIERRA STORM DRAIN AT WELL 5 0 0 0 0 0 100,000 100,000 0 CP2617 SIERRA & D PUMP ASSEMBLY REPLACEMENT 0 0 0 0 0 300,000 300,000 0 CP2618 WWTP HEAD WORKS BYPASS 0 0 0 0 0 100,000 100,000 0 CP2620 RADIO UPGRADES 0 0 0 0 0 60,000 60,000 0
CP2622 SEWER/STORM MAINTENANCE 0 0 0 0 0 190,000 190,000 10,000 CP2703 D STREET STORM STATION REHAB 180,000
CP27024 STORM DRAIN-ALLEY ON CHURCH (G-H) 195,000
TOTAL EXPENDITURES 1,017,575 2,218,079 5,725,143 3,372,624 1,929,620 6,138,144 4,861,144 1,798,000 REVENUES OVER (UNDER) EXPENDITURES 2,010,500 1,368,110 (1,669,812) (945,289) (1,453,369) (6,048,144) (4,771,144) (1,708,000) FUND BALANCE - BEGINNING 8,706,928 10,717,428 12,085,538 10,415,726 9,470,437 8,017,068 8,017,068 3,245,924 FUND BALANCE - ENDING 10,717,428 12,085,538 10,415,726 9,470,437 8,017,068 1,968,924 3,245,924 1,537,924 146
6/4/2026
SEWER CAPITAL REPLACEMENT FUND (621) 2025-26 2026-27
Adopted 2025-26 Proposed
2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Budget Actual Budget Preliminary List of Future Projects in need of Funding
S-K1 Assess - Lower Kimball Trunk 40,000 40,000 40,000 40,000 40,000 40,000 40,000 S-M1 Assess - Maple Trunk 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 SPS-P03 Access Hatch Replacements 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 SPS-P05 Mechanical Improvements 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 WW-1 Security Improvements 37,500 37,500 37,500 37,500 37,500 37,500 37,500 WW-10 Sludge Drying Bed Liner - 3 0 0 0 0 169,000 169,000 169,000 WW-2 Sludge Drying Bed Liner - 1 0 0 0 0 169,000 169,000 169,000 WW-3 Secondary Clarifier 1 Mechanism 375,000 375,000 375,000 375,000 375,000 375,000 375,000 WW-4 Standby Power 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 WW-7 Hydrants at Aeration Basins 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 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 9,711,400 9,711,400 9,711,400 9,711,400 4,049,400 4,049,400 4,049,400 147
6/4/2026
SEWER OPERATIONS FUND (622)
SUMMARY OF REVENUES AND EXPENDITURES 2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
622-1910-351100 INVESTMENT EARNINGS 68,239 44,551 25,736 15,155 10,220 922 10,000 10,000 10,000 622-1910-351101 UNREALIZED GAIN (LOSSES) 79,709 (61,177) (127,549) 50,165 18,905 15,022 5,000 5,000 5,000 622-4152-350308 RENT - FIFTH & J STREETS 0 0 0 15,000 36,000 36,000 36,000 36,000 0 622-4152-361100 FEDERAL GRANT - COVID 19 0 27,379 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 50,000 622-4152-378200 SEWER MAINTENANCE & OPERA 6,922,536 6,969,501 7,084,815 7,061,277 6,937,159 6,709,446 7,100,000 7,100,000 7,100,000 622-4152-378300 MISCELLANEOUS REVENUE 0 2,500 2,000 0 2,664 0 0 0 0 TOTAL REVENUES 7,075,659 7,058,929 6,991,852 7,169,342 7,053,763 6,795,665 7,201,000 7,201,000 7,165,000
EXPENDITURES - BY DIVISION
STORM DRAINS 47,469 32,110 46,350 42,308 76,876 64,499 82,460 82,460 82,460 WW CONTROL PLANT 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 1,929,759 2,195,978 2,195,978 2,083,830 SEWER LINE MAINTENANCE 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 1,865,850 2,169,537 2,169,537 2,376,927 SEWER ADMINISTRATION 683,145 756,207 847,910 940,530 1,074,332 1,209,840 1,210,059 1,210,059 1,235,935
DEBT SERVICE
622-4158-451001 PRINCIPAL 173,652 180,560 0 0 0 0 0 0 0 622-4158-451002 INTEREST 6,124 3,247 0 0 0 0 0 0 0
622-4158-453001 PRINCIPAL (SRF LOAN) 545,393 558,253 571,947 796,495 932,916 956,239 980,145 980,145 980,145 622-4158-453002 INTEREST (SRF Loan) 282,608 280,335 266,379 252,081 232,168 208,845 184,940 184,940 184,940
INTERFUND TRANSFERS
622-4158-499620 SRF RESERVE FUND 116,508 116,508 116,508 116,508 0 0 0 0 0 622-4158-499621 SEWER CAPITAL REPLACEMENT FUND 3,000,000 3,000,000 4,000,000 4,000,000 2,000,000 0 0 0 0 CAPITALIZED EQUIPMENT (28,097) (23,340) (4,963) (75,033) (455,303) 7,074 0 0 0 TOTAL EXPENDITURES 7,306,317 7,567,233 8,635,123 9,212,846 7,180,506 6,242,106 6,823,119 6,823,119 6,944,237 REVENUES OVER (UNDER) EXPENDITURES (230,658) (508,304) (1,643,271) (2,043,504) (126,743) 553,559 377,881 377,881 220,763 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 1,572,805 FUND BALANCE - ENDING (UNRESTRICTED) 4,963,187 4,454,883 2,811,612 768,108 641,365 1,194,924 1,572,805 1,572,805 1,793,568 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 1,194,924 148
6/4/2026
SEWER SANITATION FUND (622)
2025-26 2026-27
STORM DRAINS (4150) Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
OPERATIONS & MAINTENANCE
622-4150-420001 ELECTRIC 12,267 7,779 10,505 11,604 15,170 10,766 13,000 13,000 20,000 622-4150-424001 BUILDINGS 128 0 784 58 498 0 1,000 1,000 1,000 622-4150-425003 CONTRACT SERVICES 28,186 19,466 32,062 20,429 51,084 43,157 53,068 53,068 55,000 622-4150-427006 GENERAL SUPPLIES 2,033 3,055 1,319 5,797 9,896 8,758 10,000 10,000 3,000 622-4150-427009 WEED ABATEMENT 4,855 1,810 1,680 4,420 228 1,818 5,392 5,392 5,000 * OPERATIONS & MAINTENANCE 47,469 32,110 46,350 42,308 76,876 64,499 82,460 82,460 84,000 TOTAL 47,469 32,110 46,350 42,308 76,876 64,499 82,460 82,460 84,000 149
6/4/2026
2025-26 2026-27
SEWER SANITATION FUND (622) Adopted 2025-26 Proposed
WW CONTROL PLANT (4151) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
622-4151-410000 SALARIES 319,866 343,495 318,016 459,555 487,909 593,459 600,786 600,786 507,500 622-4151-410007 OVERTIME SALARIES 3,855 2,798 4,995 2,531 20,045 27,431 20,000 20,000 25,000 622-4151-410005 SALARIES - PART-TIME 0 0 0 0 0 0 0 0 0
622-4151-414001 RETIREMENT 76,029 100,589 105,175 128,129 122,441 124,430 167,851 167,851 175,970 622-4151-414002 HEALTH INSURANCE 66,147 69,871 67,825 84,371 88,763 108,239 104,764 104,764 78,210 622-4151-414003 WORKERS COMPENSATION INS 38,526 41,888 37,607 55,822 63,674 78,361 80,243 80,243 68,500 622-4151-414004 SOCIAL SECURITY/MEDICARE 4,088 4,460 4,672 5,904 6,827 8,736 8,193 8,193 6,995 622-4151-414005 LONG TERM DISABILITY INS. 144 70 169 209 307 445 478 478 0 622-4151-414006 STATE UNEMPLOYMENT 2,482 2,509 1,674 2,085 1,657 2,809 2,576 2,576 1,935 622-4151-414007 DEFERED COMPENSATION 0 0 0 0 0 0 0 0 1,240 622-4151-414008 LIFE INSURANCE 333 351 379 468 443 497 537 537 430 * SALARIES & BENEFITS 511,470 566,031 540,512 739,074 792,066 944,407 985,428 985,428 865,780
OPERATIONS & MAINTENANCE
622-4151-416002 TRAINING 570 0 1,259 1,202 2,017 3,002 10,000 10,000 15,000 622-4151-416005 MEMBERSHIPS 526 631 0 0 0 167 1,000 1,000 1,000 622-4151-420001 ELECTRIC 238,142 253,936 262,574 256,982 290,039 289,078 290,000 290,000 290,000 622-4151-420003 TELEPHONE 0 0 0 0 0 0 500 500 500
622-4151-420004 CELL PHONES 4,142 3,875 4,427 3,725 4,054 4,577 6,000 6,000 6,000 622-4151-424001 BUILDINGS MAINT 3,703 2,593 6,476 217 3,227 3,019 3,500 3,500 4,500 622-4151-424002 EQUIPMENT MAINT 65,856 115,945 54,028 98,634 149,898 168,758 200,000 200,000 200,000 622-4151-425003 CONTRACT SERVICES 269,203 239,028 298,611 297,047 239,299 276,859 390,000 390,000 390,000 622-4151-425009 TECHNOLOGY SUPPORT 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 18,500 18,500 622-4151-427001 OFFICE SUPPLIES 357 314 519 845 2,238 3,212 3,250 3,250 3,250 622-4151-427006 GENERAL SUPPLIES 68,540 79,656 84,728 110,796 142,978 170,052 210,000 210,000 210,000 622-4151-427009 WEED ABATEMENT 6,114 6,320 9,095 10,563 11,732 13,224 26,000 26,000 23,000 622-4151-427022 FUEL & OIL 8,075 5,624 7,313 12,818 10,970 12,091 24,000 24,000 24,000 622-4151-429000 POSTAGE 67 0 0 0 120 178 500 500 2,000
* OPERATIONS & MAINTENANCE 675,748 712,086 733,488 800,338 868,009 958,052 1,183,250 1,183,250 1,187,750
INTER DEPARTMENTAL CHARGES
622-4151-480006 INFORMATION TECH CHARGE 8,000 8,000 12,000 12,000 12,000 12,000 12,000 12,000 15,000 622-4151-480009 FLEET MAINTENANCE CHARGE 1,283 2,530 5,541 3,803 10,781 15,300 15,300 15,300 15,300 * INTER DEPARTMENTAL CHARGES 9,283 10,530 17,541 15,803 22,781 27,300 27,300 27,300 30,300 TOTAL 1,196,501 1,288,647 1,291,541 1,555,215 1,682,856 1,929,759 2,195,978 2,195,978 2,083,830 150
6/4/2026
2025-26 2026-27
SEWER SANITATION FUND (622) Adopted 2025-26 Proposed
SEWER LINE MAINTENANCE (4152) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
622-4152-410000 SALARIES 638,483 677,123 727,295 740,316 801,615 887,642 1,025,746 1,025,746 1,091,165 622-4152-410007 OVERTIME SALARIES 27,974 30,095 41,367 55,492 48,025 43,693 40,000 40,000 40,000 622-4152-414001 RETIREMENT 151,760 160,167 172,900 195,267 187,345 182,693 249,435 249,435 273,220 622-4152-414002 HEALTH INSURANCE 135,982 133,800 144,203 137,813 149,468 150,988 160,048 160,048 171,415 622-4152-414003 WORKERS COMPENSATION INS 77,451 77,858 79,025 80,448 92,262 93,910 104,158 104,158 106,790 622-4152-414004 SOCIAL SECURITY/MEDICARE 8,806 9,704 10,354 10,222 11,946 12,334 15,666 15,666 14,690 622-4152-414005 LONG TERM DISABILITY INS. 943 491 708 520 887 1,458 1,797 1,797 1,130 622-4152-414006 STATE UNEMPLOYMENT 4,310 4,318 3,369 2,611 2,404 3,747 4,137 4,137 3,845 622-4152-414007 DEFERED COMPENSATION 0 0 0 0 1,179 1,456 1,898 1,898 4,700 622-4152-414008 LIFE INSURANCE 955 969 1,075 850 1,089 1,027 1,152 1,152 1,135 * SALARIES & BENEFITS 1,046,664 1,094,525 1,180,296 1,223,539 1,296,220 1,378,948 1,604,037 1,604,037 1,708,090
OPERATIONS & MAINTENANCE
622-4152-416002 TRAINING 79 119 2,076 0 770 1,249 4,500 4,500 2,000 622-4152-416005 MEMBERSHIPS 24 0 0 450 241 0 450 450 450 622-4152-420001 ELECTRIC 34,773 33,250 42,337 45,461 49,330 53,482 50,000 50,000 50,000 622-4152-420003 TELEPHONE 3,832 7,093 7,406 7,485 7,249 3,258 7,500 7,500 4,000 622-4152-420004 CELL PHONES 8,886 8,830 8,597 7,832 8,299 9,043 8,000 8,000 10,000 622-4152-423000 LEASES 3,418 2,506 2,595 2,352 2,374 2,440 3,600 3,600 2,000 622-4152-425003 CONTRACT SERVICES 36,390 52,140 61,314 87,118 88,793 126,427 123,000 123,000 128,000 622-4152-425016 LAUNDRY/UNIFORM SERVICE 8,496 8,187 9,271 9,131 10,000 12,175 15,000 15,000 18,600 622-4152-427001 OFFICE SUPPLIES 1,419 2,825 4,042 2,677 4,792 4,138 3,500 3,500 3,500 622-4152-427006 GENERAL SUPPLIES 27,569 54,058 50,396 59,230 62,907 71,021 120,000 120,000 120,000 622-4153-425012 SOFTWARE 0 0 0 0 0 0 0 0 44,000
622-4152-427022 FUEL & OIL 34,469 34,178 45,726 51,572 43,523 38,719 50,000 50,000 50,000 * OPERATIONS & MAINTENANCE 159,355 203,186 233,760 273,308 278,278 321,952 385,550 385,550 476,387
INTER DEPARTMENTAL CHARGES
622-4152-480003 FACILITY MAINTENANCE CHARGE 11,100 11,100 12,500 15,000 15,000 15,000 15,000 15,000 18,000 622-4152-480006 INFORMATION TECH CHARGE 23,000 23,000 30,000 30,000 30,000 35,000 35,000 35,000 40,000 622-4152-480009 FLEET MAINTENANCE CHARGE 42,895 42,895 42,895 42,895 17,163 114,950 129,950 129,950 134,450 * INTER DEPARTMENTAL CHARGES 76,995 76,995 85,395 87,895 62,163 164,950 179,950 179,950 192,450 TOTAL 1,283,014 1,374,706 1,499,451 1,584,742 1,636,661 1,865,850 2,169,537 2,169,537 2,376,927 151
6/4/2026
2025-26 2026-27
SEWER SANITATION FUND (622) Adopted 2025-26 Proposed
SEWER ADMINISTRATION (4153) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
SALARIES & BENEFITS
622-4153-410000 SALARIES 236,487 266,623 263,492 282,313 289,968 290,556 335,606 335,606 354,195 622-4153-410005 SALARIES - PART-TIME 1,283 5,661 6,026 7,557 14,514 10,352 15,000 15,000 9,535 622-4153-410013 CONTRACT EMPL. SALARIES 4,607 0 0 0 0 0 0 0 0 622-4153-414001 RETIREMENT 61,896 81,399 95,414 108,270 103,028 97,954 146,381 146,381 152,360 622-4153-414002 HEALTH INSURANCE 41,026 45,436 44,045 44,379 44,245 52,065 54,836 54,836 52,945 622-4153-414003 WORKERS COMPENSATION INS 8,784 10,155 9,914 10,419 10,972 11,883 13,221 13,221 16,135 622-4153-414004 SOCIAL SECURITY/MEDICARE 3,181 4,033 3,657 3,780 4,451 4,161 4,564 4,564 4,860 622-4153-414005 LONG TERM DISABILITY INS. 769 348 359 231 353 637 771 771 380 622-4153-414006 STATE UNEMPLOYMENT 1,636 1,758 1,289 1,017 1,020 1,209 1,204 1,204 1,180 622-4153-414007 DEFERED COMPENSATION 4,663 4,951 4,722 4,888 6,449 5,922 9,267 9,267 10,710 622-4153-414008 LIFE INSURANCE 573 589 555 371 415 472 519 519 445 * SALARIES & BENEFITS 364,905 420,953 429,473 463,225 475,415 475,211 581,369 581,369 602,745
OPERATIONS & MAINTENANCE
622-4153-415000 LIABILITY INSURANCE 72,340 97,712 136,944 145,726 174,455 186,944 195,000 195,000 195,000 622-4153-416002 TRAINING 0 0 0 0 35 14 500 500 500
622-4153-416005 MEMBERSHIPS 195 132 98 147 201 166 200 200 200 622-4153-420001 ELECTRIC 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 622-4153-420003 TELEPHONE 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 622-4153-423000 LEASES 12,000 12,000 12,000 12,000 12,000 12,000 22,000 22,000 22,000 622-4153-425002 AUDIT 10,862 5,793 9,762 17,430 6,636 22,683 22,000 22,000 22,000 622-4153-425003 CONTRACT SERVICES 20,845 51,926 20,902 24,651 23,639 25,960 40,100 40,100 40,100 622-4153-425012 SOFTWARE 49,671 7,885 47,936 51,142 95,686 47,016 65,000 65,000 65,000 622-4153-425019 BANK/CC SERVICE CHARGES 52,869 60,740 85,413 118,447 174,991 329,485 160,000 160,000 160,000 622-4153-427001 OFFICE SUPPLIES 1,362 2,771 2,733 1,741 2,577 1,353 3,500 3,500 3,500 622-4153-427006 GENERAL SUPPLIES 3,065 3,643 4,499 2,236 1,713 1,513 2,500 2,500 2,500 622-4153-429000 POSTAGE 25,627 24,832 27,193 29,640 32,242 34,941 40,000 40,000 40,000 * OPERATIONS & MAINTENANCE 265,336 283,934 363,980 419,660 540,675 678,575 567,300 567,300 567,300
CAPITAL OUTLAY
622-4153-441005 MACHINERY AND EQUIPMENT 651 405 1,647 2,555 1,279 746 4,500 4,500 4,500 622-4153-441006 COMPUTER AND RELATED EQUIP 1,563 225 620 0 1,873 218 1,800 1,800 1,800 * CAPITAL OUTLAY 2,214 630 2,267 2,555 3,152 964 6,300 6,300 6,300
INTER DEPARTMENTAL CHARGES
622-4153-480003 FACILITY MAINTENANCE CHARGE 9,600 9,600 11,100 14,000 14,000 14,000 14,000 14,000 16,500 622-4153-480004 RISK MANAGEMENT CHARGE 16,049 16,049 16,049 16,049 16,049 16,049 16,049 16,049 16,049 622-4153-480005 EMPLOYEE LIABILITY CHARGE 5,015 5,015 5,015 5,015 5,015 5,015 5,015 5,015 5,015 622-4153-480006 INFORMATION TECH CHARGE 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 14,000 622-4153-480007 VEHICLE REPLACEMENT CHARGE 8,026 8,026 8,026 8,026 8,026 8,026 8,026 8,026 8,026 * INTER DEPARTMENTAL CHARGES 50,690 50,690 52,190 55,090 55,090 55,090 55,090 55,090 59,590 TOTAL 683,145 756,207 847,910 940,530 1,074,332 1,209,840 1,210,059 1,210,059 1,235,935 152
6/4/2026
SEWER CAPITAL FACILITY FUND (623)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
623-1910-351100 INVESTMENT EARNINGS 14,829 11,678 9,840 10,503 7,802 7,747 6,500 6,500 6,500 623-1910-351101 UNREALIZED GAIN (LOSSES) 17,885 (10,635) (47,999) 7,100 19,758 9,163 5,000 5,000 5,000 623-4159-371403 SEWER LINES 12,000 73,401 6,571 56,340 71,754 42,848 30,000 30,000 30,000 623-4159-371415 WASTEWATER TREATMENT 12,041 69,683 6,066 53,895 66,352 37,963 30,000 30,000 30,000 TOTAL REVENUES 56,755 144,127 (25,522) 127,838 165,666 97,721 71,500 71,500 71,500
EXPENDITURES
623-4159-442001 CAPITAL OUTLAY
CP1516 SEWER RIVER CROSSING 0 0 109,320 624,220 343,948 0 0 0 0 CP0711 PUH REIMBURSEMENT 0 0 0 0 0 0 0 0 0
CP1408 FCB HOMES REIMBURSEMENT 0 0 0 0 0 0 5,000 5,000 5,000 CP1714 STORAGE BUILDING 0 0 0 0 0 0 0 0 0
CP2109 VEHICLE/EQUIP SHADE STRUCTURE 0 0 0 0 0 0 75,000 75,000 0 CP2117 SEWER MASTER PLAN 0 0 30,155 14,605 0 0 0 0 0
CP2221 E F ST UTILITY DESIGN 0 0 0 20,777 16,766 7,335 0 0 0 CP2318 TESORO HOMES REIMBURSEMENT 0 0 0 1,736 0 20,090 110,041 110,041 5,000 TOTAL EXPENDITURES 0 0 139,475 661,338 360,714 27,425 190,041 190,041 5,000 REVENUES OVER (UNDER) EXPENDITURES 56,755 144,127 (164,997) (533,500) (195,048) 70,296 (118,541) (118,541) 66,500 FUND BALANCE - BEGINNING 970,069 1,026,824 1,170,951 1,005,954 472,454 277,406 347,702 347,702 229,161 FUND BALANCE - ENDING 1,026,824 1,170,951 1,005,954 472,454 277,406 347,702 229,161 229,161 295,661 153
6/4/2026
DOWNTOWN PARKING FUND (631)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
631-1910-351100 INVESTMENT EARNINGS 818 551 408 739 1,409 1,400 350 350 350 631-1910-351101 UNREALIZED GAIN (LOSSES) 1,034 (800) (2,057) (1,108) 202 2,487 200 200 200 631-4180-328100 PARKING ASSESSMENTS 8,945 9,365 9,263 9,853 8,990 10,033 8,930 8,930 8,930 631-4180-340200 PARKING FINES 9,797 4,134 6,200 12,032 29,465 39,832 9,800 9,800 9,800 TOTAL REVENUES 20,594 13,250 13,814 21,516 40,066 53,752 19,280 19,280 19,280
OPERATIONS & MAINTENANCE
631-4180-420001 ELECTRIC 10,303 9,974 10,674 10,167 11,564 11,715 10,000 10,000 10,000 631-4180-425003 CONTRACT SERVICES 3,549 12,652 0 0 16,774 68,410 20,000 20,000 20,000 631-4180-427006 GENERAL SUPPLIES 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 30,000 30,000
INTERFUND TRANSFERS
TRANSFERS & OTHER
631-4180-499110 TRANSFERS OUT 0 0 0 0 0 0 0 0 0
** INTERFUND TRANSFERS 0 0 0 0 0 0 0 0 0
TOTAL EXPENDITURES 13,852 22,626 10,674 10,167 28,338 80,125 30,000 30,000 30,000 REVENUES OVER (UNDER) EXPENDITURES 6,742 (9,376) 3,140 11,349 11,728 (26,373) (10,720) (10,720) (10,720) FUND BALANCE - BEGINNING 50,701 57,443 48,067 51,207 62,556 74,284 47,911 47,911 37,191 FUND BALANCE - ENDING 57,443 48,067 51,207 62,556 74,284 47,911 37,191 37,191 26,471 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 47,911 154
6/4/2026
WATER CAPITAL REPLACEMENT FUND (644)
2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
644-1910-351100 INVESTMENT EARNINGS 33,199 35,401 40,648 86,487 145,181 208,574 20,000 20,000 20,000 644-1910-351101 UNREALIZED GAIN (LOSSES) 44,323 (15,606) (217,050) (135,538) 103,123 210,187 15,000 15,000 15,000 644-4160-399645 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 2,000,000 1,000,000 TOTAL REVENUES 1,577,522 2,019,795 2,823,598 2,950,949 3,248,304 3,418,761 2,035,000 2,035,000 1,035,000
EXPENDITURES
644-4160-441005 MACHINERY AND EQUIPMENT 0 0 14,170 72,141 0 0 61,250 15,000 72,000 644-4160-441006 COMPUTER AND RELATED EQUIP 4,402 22,678 1,462 920 621 1,518 29,379 0 29,379 644-4160-441007 FUELING &FLEET MAINT SOFTWARE 0 0 0 0 0 0 35,000 0 0 644-4160-441009 VEHICLES 40,425 0 65,364 63,760 88,859 71,168 80,000 80,000 180,000 644-4169-442001 CAPITAL PROJECTS 1,058,154 901,950 844,117 680,843 515,935 0 0 0 0 CP2132 REMOTE WATER METERING 0 0 0 0 1,784,644 (89,979) 0 0 0 CP2203 SCADA UPGRADES 0 0 0 0 17,525 72,227 310,248 310,248 0 CP2208 BUILDING - 490 SOUTH FIFTH 0 0 0 504,653 4,625 588 265,134 265,134 0 CP2210 WELL 10 GENERATOR 0 0 0 0 0 0 150,000 150,000 0
CP2211 WELL SITE PAINTING 0 0 0 0 0 0 30,000 30,000 0
CP2212 WELL 4 SITE IMPROVEMENTS 0 0 0 0 0 0 60,000 60,000 0 CP2214 CLOVERLAND WAY (A - C ST) 0 0 0 0 237,601 393 0 0 0 CP2309 WELL 8 REHAB 0 0 0 0 0 0 150,000 150,000 0
CP2323 CEDAR PLACE (STANISLAUS - SCHOOL) 0 0 0 0 0 724 237,276 237,276 0 CP2324 SOUTH WEST DOWNTOWN ATP 0 0 0 0 0 363,629 1,136,371 1,136,371 0 CP2331 WATER CONSERVATION 0 0 0 0 236,467 34,059 215,941 215,941 0 CP2406 WELL 12 (REPLACE WELL 3) 0 0 0 0 0 116,900 1,443,100 1,443,100 60,000 CP2410 285 N THIRD AVE PROPERTY 0 0 0 0 0 122,269 38,731 38,731 0 CP2411 MOBILE GENERATOR 0 0 0 0 0 88,661 0 0 0
CP2504 CORP YARD PLAN UPDATE 0 0 0 0 0 0 25,000 25,000 0 CP2519 G ST BIKE, PEDESTRIAN - 4TH - EAST 0 0 0 0 0 0 25,000 25,000 0 CP2522 ODESSA WAY - MARK CT 0 0 0 0 0 100,455 138,545 138,545 0 CP2601 E B, JEREMY & LINDA CT 0 0 0 0 0 0 200,000 200,000 0 CP2607 WELL 5 DISCHARGE & STORM DRAIN 0 0 0 0 0 0 100,000 100,000 0 CP2613 WELL 2 & 3 ABANDONMENT 0 0 0 0 0 0 45,000 45,000 0 CP2620 RADIO UPGRADES 0 0 0 0 0 0 40,000 40,000 0
CP2621 WATER MAIN REPLACEMENT 0 0 0 0 0 0 200,000 200,000 200,000 TOTAL EXPENDITURES 1,102,981 924,628 925,113 1,322,317 2,886,277 882,612 5,015,975 4,905,346 541,379 REVENUES OVER (UNDER) EXPENDITURES 474,541 1,095,167 1,898,485 1,628,632 362,027 2,536,149 (2,980,975) (2,870,346) 493,621 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 7,239,942 FUND BALANCE - ENDING 2,589,828 3,684,995 5,583,480 7,212,112 7,574,139 10,110,288 7,129,313 7,239,942 7,733,563 155
6/4/2026
WATER OPERATIONS FUND (645)
SUMMARY OF REVENUES AND EXPENDITURES 2025-26 2026-27
Adopted 2025-26 Proposed
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget
REVENUES
645-1910-351100 INVESTMENT EARNINGS 46,278 46,844 40,497 53,912 60,431 47,598 22,000 22,000 22,000 645-1910-351101 UNREALIZED GAIN (LOSSES) 67,599 (30,729) (185,547) (10,534) 82,884 66,479 15,000 15,000 15,000 645-4160-350308 RENT - FIFTH & J STREETS 0 0 0 18,000 36,000 36,000 36,000 36,000 0 645-4160-361100 FEDERAL GRANT - COVID 19 0 20,847 0 0 0 0 0 0 0 645-4160-372500 SALE OF EQUIPMENT 0 0 0 0 0 12,000 12,000 12,000 12,000 645-4160-377100 WATER REVENUE 5,553,320 5,836,203 5,937,992 5,459,130 5,408,811 5,428,683 5,900,000 5,900,000 6,136,000 645-4160-377200 WATER INSTALLATIONS 3,787 18,387 10,061 16,518 13,620 4,950 5,000 5,000 5,000 645-4160-377300 WATER SERVICE CHARGES 40,457 65,765 60,153 52,576 60,674 66,288 45,000 45,000 45,000 TOTAL REVENUES 5,711,441 5,957,317 5,863,156 5,589,602 5,662,420 5,661,998 6,035,000 6,035,000 6,235,000
EXPENDITURES - BY DIVISION
WATER LINE MAINTENANCE 1,891,718 2,177,860 2,353,811 2,808,852 2,847,332 3,072,338 3,613,698 3,613,698 3,969,990 WATER ADMINISTRATION 676,748 703,399 816,823 906,053 1,044,845 1,175,722 1,172,055 1,172,055 1,212,337 CP1617 - WATER CONSERVATION PROGRAM 14,556 31,749 500 0 11,070 0 0 0 0 CAPITALIZED EQUIPMENT (42,333) (30,444) (16,484) 2,166 (389,035) (26,748) 0 0 0
INTERFUND TRANSFER OUT
645-4160-499646 CAPITAL REPLACEMENT FUND 1,500,000 2,000,000 3,000,000 3,000,000 3,000,000 3,000,000 2,000,000 2,000,000 1,000,000 TOTAL EXPENDITURES 4,040,689 4,882,564 6,154,650 6,717,071 6,514,212 7,221,312 6,785,753 6,785,753 6,182,327 REVENUES OVER (UNDER) EXPENDITURES 1,670,752 1,074,753 (291,494) (1,127,469) (851,792) (1,559,314) (750,753) (750,753) 52,673 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 1,209,756 459,003 FUND BALANCE - ENDING (UNRESTRICTED) 3,965,072 5,039,825 4,748,331 3,620,862 2,769,070 1,209,756 459,003 459,003 511,676 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 0 156
6/4/2026
WATER FUND (645) 2025-26 2026-27
Adopted 2025-26 Proposed
WATER LINE MAINTENANCE (4160) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Mid-Year Projected Preliminary Account # Account/Description Actual Actual Actual Actual Actual Actual Budget Actual Budget