March 24, 2026
City Council Meeting
PowerPoint Presentations
BUDGET STUDY
SESSION-
GENERAL FUND
Mid Year Fiscal Year 2025-2026
Proposed Fiscal Year 2026-2027
MARCH 24TH, 2026
AGENDA
1. FY26 Mid-Year Report
a. Revenues & Expenditures
b. Year End Estimates
c. Recommended City Council Actions
2. FY27 Proposed General Fund Budget
a. Annual Budget Process and Timeline
b. Revenues & Expenditures
c. Projected Fund Balance
d. Financial Forecast
e. Recommended City Council Actions
3. What’s Next?
FY26 GENERAL FUND
MID YEAR
REVENUES
FY26 REVISED BUDGET
$149.4 M
TOTAL AT MID YEAR
$67.6 M
FY26 YE ESTIMATE
$153.8 M
Operating Revenues
Excludes Transfers
Property Tax,
$33,181,240 , 49%
Sales Tax, 14,071,485,
21%
License & Permit,
3,429,076, 5%
TOT, 2,836,334, 4%
Fee for Services,
3,859,825, 6%
Other Revenues,
5,113,365, 7%Internal, 5,130,809, 8%
FY26 GENERAL FUND
MID YEAR
EXPENDITURES
FY 26 REVISED BUDGET
$159.1 M
TOTAL AT MID YEAR
$71.0 M
FY26 YE ESTIMATE
$158.9 M
Operating Expenditures
Excludes Transfers
Salary & Benefits,
$50,375,058 , 71%
Debt Service ,
3,984,347, 6%
Repair/Maintenance,
4,228,451, 6%
Professional/Other
Services, 2,809,031,
4%
Internal Services,
4,433,981, 6%
Materials/Supplies,
1,978,467, 3%
Other Expenditures,
3,194,139, 4%
FY26 GENERAL FUND
MID YEAR
REVENUES
FY26 REVISED BUDGET
$149.4 M
TOTAL AT MID YEAR
$67.6 M
FY26 YE ESTIMATE
$153.8 M
Operating Revenues
Excludes Transfers
Property Tax,
$59,355,220 , 39%
Sales Tax, 50,567,208,
33%
License & Permit,
6,742,362, 4%
TOT, 6,339,957, 4%
Fee for Services,
6,599,526, 4%
Other Revenues,
14,145,167, 9%Internal, 10,077,495,
7%
FY26 GENERAL FUND
MID YEAR
EXPENDITURES
FY 26 REVISED BUDGET
$159.1 M
TOTAL AT MID YEAR
$71.0 M
FY26 YE ESTIMATE
$158.9 M
Operating Expenditures
Excludes Transfers
Salary & Benefits -
Safety, 77,723,453,
49%
Salary & Benefits -
Misc, 27,573,392, 17%
Debt Service ,
17,515,954, 11%
Repair/Maintenance,
9,469,606, 6%
Professional/Other
Services, 7,002,544,
4%
Internal Services,
8,866,258, 6%
Materials/Supplies,
4,474,858, 3%
Other Expenditures,
6,293,603, 4%
FY26 ESTIMATED
GENERAL FUND
OPERATING
SURPLUS/DEFICIT
130,000,000
135,000,000
140,000,000
145,000,000
150,000,000
155,000,000
160,000,000
165,000,000
Revenues Expenditures
Operating Debt Service Transfers
FY26 Estimated
$153.8 MOperating Rev
$141.4 MOperating Exp
$17.5 MDebt Service
-$5.1 MOperating
Surplus/Deficit
$1.5 MTransfers Out
$4.5 MTransfers In
-$2.1 MNet Surplus/Deficit
FY26 ESTIMATED YE FUND BALANCE
VarianceFY26 Year End EstimateFY26 Revised Budget
-$28,553,722$28,553,722Beginning Fund Balance
4,696,759-2,062,733-6,759,492Net Surplus/Deficit
4,695,75926,490,98921,794,230Ending Fund Balance
-40,57725,779,78025,493,246Catastrophic Reserve
$4,737,337$1,038,321-$3,699,016Undesignated Fund
Balance
FY26 MIDYEAR CITY COUNCIL RECOMMENDED ACTIONS
Receive and file
the report.
1 Authorize the
appropriation of
$1.8 M.
2 Q & A
Trang Nguyen, Finance Director
Michelle Kresan, Asst. Finance Director
ANNUAL BUDGET
PROCESS
MARCH
Budget
Study
Session - GF
FEBRUARY
Budget
Meetings w/
Dept & CM
DEC-FEB
Dept Budget
Preparation
DECEMBER
City-wide
Budget
Kickoff
JUNE
Budget
Adoption
MAY
Preliminary
Budget
APRIL
Budget
Study
Session - CIP
FY27 GENERAL FUND REVENUE ASSUMPTIONS
Property Tax
(+3.2%)
• Annual growth
• Proposition 13
Limitations
Sales Tax
(+0.2%)
• Cautionary
Consumer
Spending
• Sales Tax
Sharing
Agreement
TOT (+1.1%)
• Stable Travel
Demand
• Short Term
Rental
Program
Fees For Services
(+5.2%)
• Fee Study
Consideration
• Credit Card
Fees
Licenses and
Permits (+1.6%)
• Discovery and
Compliance
Audit for
Business
License and
TOT
Fines and
Forfeitures
(+72.2%)
• Old Towne
Paid Parking
Program
FY27 PROPOSED
GENERAL FUND
REVENUES
TOTAL $153.7 M
Operating Revenues
Excludes Transfers
Property Tax,
61,239,700, 40%
Sales Tax, 50,676,800,
33%
Internal Service
Charges, 4,496,300,
3%
Fee for Services,
6,944,100, 5%
License & Permit,
6,849,300, 4%
TOT, 6,412,400, 4%
Other Revenues,
17,067,700, 11%
FY27 PROPOSED
GENERAL FUND
REVENUES
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
Property Tax Sales Tax Transient
Occupancy Tax
Fees for Services Licenses and
Permits
MAJOR REVENUE SOURCES
FY25 Actual FY26 Year End Estimate FY27 Proposed
TOTAL OPERATING REVENUES
$153.7 M
Total Major Revenues
$132.1 M
86%
14%
FY27 PROPOSED
GENERAL FUND
REVENUES
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
Franchises Fines and
Forfeitures
Revenue from
Other Agencies
Use of Money
and Property
Miscellaneous
Revenue
Internal Service
Charges
OTHER REVENUE SOURCES
FY25 Actual FY26 Year End Estimate FY27 Proposed86%
14%
TOTAL OPERATING REVENUES
$153.7 M
Total Other Revenues
$21.6 M
FY27 GENERAL FUND EXPENDITURE ASSUMPTIONS
Salaries and
Benefits (+4.2%)
• 3% Increase – all
groups
• 55.7 FTE in
Eliminated/Frozen
Positions
• 10 Position
Reclassifications
• Fully Funded
Overtime
Professional
Services (+14.1%)
• Investment in
Economic
Development
• North SPA
• Paid Parking Program
• Year-Round Aquatics
Materials and
Supplies (+16.1%)
• Mandatory Fire
Equipment
Replacement
• Increase in Safety
Uniforms
Internal Service
(-57.8%)
• Cost Allocation
Study
• Consolidation of
Internal Service
Funds
Repair/
Maintenance
(+4.5%)
• IT Equipment
Repairs
FY27
GENERAL FUND
EXPENDITURE
ASSUMPTIONS
PROPOSED FTE
Fire, 141
Police, 239
Support/Misc., 310
Frozen, 10
-
100
200
300
400
500
600
700
800
FY26 FY27
Full-time Equivalent
Fire, 141
Police, 256
Support/Misc., 314
Frozen, 34
FY26 TOTAL FTE:
711
FY27 PROPOSED FTE:
690
FY27 GENERAL FUND EXPENDITURE ASSUMPTIONS
FTE REDUCTION
680
720
712
727
731
725
711
690
650
660
670
680
690
700
710
720
730
740
2020 2021 2022 2023 2024 2025 2026 2027
T otal FTE (Budgeted)
FY27 PROPOSED
GENERAL FUND
EXPENDITURES
TOTAL OPERATING
EXPENDITURE $143.2 M
Excludes Transfers
Excludes Debt Service
Salary & Benefits -
Safety, 80,575,000,
56%
Salary & Benefits -
Misc, 29,108,500, 20%
Repair/Maintenance,
9,898,200, 7%
Professional/Other
Services, 7,987,000,
6%
Materials/Supplies,
5,193,600, 4%
Other Expenditure,
10,458,700, 7%
FY27
GENERAL FUND
EXPENDITURES
-
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
OPERATING EXPENDITURES
FY25 Actual FY26 Year End Estimate FY27 Proposed
84%
16%
TOTAL $170.7 M
Operating Expenditures $143.2 M
Excludes Transfers
Excludes Debt Service
FY27
GENERAL FUND
EXPENDITURES
84%
16%
TOTAL $170.7 M
Operating Expenditures $143.2 M
Transfer to
Accrued Liability
Fund, 9,554,500,
35%
Debt Service -
Pension Obligation,
16,190,307, 59%
Debt Service -
Lease Revenue
Bond, 1,715,100,
6%
Total Combined:
$27,459 900
FY27 PROPOSED
GENERAL FUND
OPERATING
SURPLUS/DEFICIT
125,000,000
130,000,000
135,000,000
140,000,000
145,000,000
150,000,000
155,000,000
160,000,000
165,000,000
170,000,000
175,000,000
Revenues Expenditures
Operating Debt Service Transfers
FY27 Proposed
$153.7 MOperating Rev
$143.2 MOperating Exp
$17.9 MDebt Service
-$7.4 MOperating
Surplus/Deficit
$9.6 MTransfers Out
$17.0 MTransfers In
$5,400Net Surplus/Deficit
Fund 500
$10.0 M
Fund 225 $3.7 M
Fund 790 $3.3 M
FY 27 PROJECTED FUND BALANCE
VarianceFY27 ProposedFY26 YE Estimate
-$2,062,732$26,490,989$28,553,721Beginning Fund Balance -2,062,7325,400-2,062,732Net Surplus/Deficit
5,40026,496,38926,490,989Ending Fund Balance
327,11225,779,78025,452,668Catastrophic Reserve
---Committed/Carryover
-$321,712$716,609$1,038,321Undesignated Fund Balance
FY27 FINANCIAL FORECAST
*3% ANNUAL GROWTH
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
200,000,000
220,000,000
FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32
General Fund Operating Revenue & Expenditure
Operating Revenue Operating Expenditures
FY27 FINANCIAL FORECAST – CONT
*3% ANNUAL GROWTH
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
200,000,000
220,000,000
FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32
General Fund Operating Revenue & Expenditure, Including Debt Service Operating Revenue Operating Expenditure Operating Expenditure & Debt Service FY27 FINANCIAL FORECAST – CONT
*3% ANNUAL GROWTH
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
200,000,000
220,000,000
FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32
T otal Expenditures, Including Debts and Transfers Out
Operating Revenue Operating Expenditure Total Expenditure FY27 FINANCIAL FORECAST – CONT
1% ANNUAL GROWTH AND USING AVAILABLE FUND BALANCES
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
200,000,000
220,000,000
FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32
T otal Revenues & Expenditures, Including Debts and Transfers Operating Revenue Operating Expenditure Total Revenues Total Expenditures FY27 CITY COUNCIL RECOMMENDED ACTIONS
Provide
direction to staff to
prepare the Fiscal
Year 2026-
27 Preliminary
Budget.
1 Review and discuss
potential revenue
measures.
2 WHAT’S NEXT
JULY
Budget
Implementation
and Monitoring
JUNE
Budget
Adoption
MAY
Preliminary
Budget
APRIL Budget
Study Session -
CIP
Q & A
Trang Nguyen, Finance Director
Michelle Kresan, Asst. Finance Director
FY27 BUDGET
STUDY SESSION
– GENERAL
FUND
a. Annual Budget Process and Timeline
b. Revenues & Expenditures
c. Projected Fund Balance
d. Financial Forecast
e. Recommended City Council Actions
FY27
GENERAL FUND
EXPENDITURES
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
OPERATING EXPENDITURES BY DEPARTMENT
FY25 Actual FY26 Year End Estimate FY27 Proposed
TOTAL $170.7 M
Operating Expenditures $143.2 M
Excludes Transfers
Excludes Debt Service
FY26 ESTIMATED YE FUND BALANCE
VarianceFY26 Year End EstimateFY26 Revised Budget
$4,471,330$153,826,935$149,355,605Operating Revenues
4,471,330153,826,935149,355,605Total Revenues
-225,429141,403,714141,629,143Operating Expenditure
-17,515,95417,515,954Debt Services
225,429158,919,668159,145,097Total Expenditures
4,696,759-5,092,733-9,789,492Operating Surplus/Deficit
-4,485,2524,485,252Transfers In
--1,455,252-1,455,252Transfers Out
$4,696,759-$2,062,733-$6,759,492Net Surplus/Deficit
FY 27 PROJECTED FUND BALANCE
VarianceFY27 ProposedFY26 YE Estimate
-$140,635$153,686,300$153,826,935Operating Revenues
-140,635153,686,300153,826,935Total Operating Revenues
1,817,287143,221,000141,403,713Operating Expenditures
389,44617,905,40017,515,954Debt Services
2,206,733161,126,400158,919,667Total Operating Expenditures -$2,347,368-$7,440,100-$5,092,732Operating Surplus/Deficit -8,099,248-9,554,500-1,455,252Transfers Out
-4,485,252-4,485,252Transfers In
3,700,0003,700,000-Transfers In – Fund 225 EMT
10,000,00010,000,000-Transfers In – Fund 500 CIP
3,300,0003,300,000-Transfers In – Fund 790 Comp Replacement $2,068,132$5,400-$2,062,732Net Surplus/Deficit
FY 27
FINANCIAL
FORECAST –
CONT
DEBT SERVICES:
$17.9 MILLION
CLAIM AND LEAVE
PAYOUTS: $12
MILLION
UAL PAYMENTS:
$8.5 TO $9.3
MILLION
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
45,000,000
FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32
Debt Service & Long-term Obligations
Lease Revenue Bond (GF) Pension Obligation Bond (GF) Claim Payable (ISF) Compensated Absences (ISF) Annual UAL Payment (ISF)
Revenue Measures
1 Estimated Annual RevenueRevenue Measure
$38 Million1% Sales Tax Measure
$8.8 Million (increase of $2.5 Million)TOT Increase
$10.7 MillionUtility User Tax
$4 MillionCannabis Gross Business Tax
$3.1 MillionParking Tax
No Measure
2 2027 2028 2029 2030 2031 2032
EXPENDITURE $170,680,900.00 $185,923,300.00 $190,348,800.00 $194,907,100.00 $199,602,100.00 $204,438,000.00 REVENUE $153,686,300.00 $158,296,900.00 $163,045,800.00 $167,937,200.00 $172,975,300.00 $178,164,600.00 $0.00
$50,000,000.00
$100,000,000.00
$150,000,000.00
$200,000,000.00
$250,000,000.00
No Measure
Projected Ongoing Operational Deficit
EXPENDITURE REVENUE
1% Sales Tax Measure
3 2027 2028 2029 2030 2031 2032
EXPENDITURE $170,680,900.00 $185,923,300.00 $190,348,800.00 $194,907,100.00 $199,602,100.00 $204,438,000.00 REVENUE $160,019,600.00 $196,296,900.00 $201,425,800.00 $206,701,000.00 $212,126,738.00 $217,707,552.38 $0.00
$50,000,000.00
$100,000,000.00
$150,000,000.00
$200,000,000.00
$250,000,000.00
1% Sales Tax
Ongoing Operating Surplus Beginning in FY28
EXPENDITURE REVENUE
14% Transient Occupancy Tax
4 2027 2028 2029 2030 2031 2032
EXPENDITURE $170,680,900.00 $185,923,300.00 $190,348,800.00 $194,907,100.00 $199,602,100.00 $204,438,000.00 REVENUE $154,108,963.82 $160,832,883.00 $165,607,142.83 $170,524,156.26 $175,588,125.82 $180,803,554.08 $0.00
$50,000,000.00
$100,000,000.00
$150,000,000.00
$200,000,000.00
$250,000,000.00
Transient Occupancy Tax at 14%
Projected Ongoing Operating Deficit
EXPENDITURE REVENUE
4% Utility User Tax
5 2027 2028 2029 2030 2031 2032
EXPENDITURE $170,680,900.00 $185,923,300.00 $190,348,800.00 $194,907,100.00 $199,602,100.00 $204,438,000.00 REVENUE $155,472,507.00 $169,014,141.00 $173,870,213.41 $178,869,857.54 $184,017,284.12 $189,317,003.96 $0.00
$50,000,000.00
$100,000,000.00
$150,000,000.00
$200,000,000.00
$250,000,000.00
4% Utility User Tax
Projected Ongoing Operating Deficit
EXPENDITURE REVENUE
7% Cannabis Gross Sales Tax
6 2027 2028 2029 2030 2031 2032
EXPENDITURE $170,680,900.00 $185,923,300.00 $190,348,800.00 $194,907,100.00 $199,602,100.00 $204,438,000.00 REVENUE $154,366,651.50 $162,379,009.00 $167,168,730.09 $172,101,359.39 $177,181,100.98 $182,412,458.99 $0.00
$50,000,000.00
$100,000,000.00
$150,000,000.00
$200,000,000.00
$250,000,000.00
7% Cannabis Gross Sales
Projected Ongoing Operating Deficit
EXPENDITURE REVENUE
14% Parking Tax
7 2027 2028 2029 2030 2031 2032
EXPENDITURE $170,680,900.00 $185,923,300.00 $190,348,800.00 $194,907,100.00 $199,602,100.00 $204,438,000.00 REVENUE $154,212,544.83 $161,454,369.00 $166,203,269.00 $171,094,669.00 $176,132,769.00 $181,322,069.00 $0.00
$50,000,000.00
$100,000,000.00
$150,000,000.00
$200,000,000.00
$250,000,000.00
Parking Tax Revenue
Projected Ongoing Operating Deficit
EXPENDITURE REVENUE
Questions?
8 O R A N G E C I T Y F I R E D E P A R T M E N T
A m b u l a n c e O p e r a t o r
P r o g r a m E n h a n c e m e n t
1 9 9 5
2 0 0 0
2 0 0 8
2 0 2 2
2 0 1 6
History of the Transport Program
I n t r o d u c t i o n o f t h e
T r a n s p o r t P r o g r a m
T h r e e R A s w e r e i n t r o d u c e d t o t h e c i t y . T o s t a f f t h e t r a n s p o r t s , t h e f o u r t h f i r e f i g h t e r w a s r e a s s i g n e d f r o m E n g i n e C o m p a n i e s , a n d f i v e a d d i t i o n a l p e r s o n n e l w e r e h i r e d . 8 , 2 0 0
A n n u a l C a l l V o l u m e
D a i l y O n - D u t y S w o r n P e r s o n n e l
3 6
A d d i t i o n o f S t a t i o n 8
S t a t i o n 8 w a s b u i l t , a n d t h r e e
p o s i t i o n s w e r e a d d e d t o t h e s w o r n p e r s o n n e l r o s t e r .
L o s s o f S q u a d a n d
1 2 P e r s o n n e l
T h e S q u a d v e h i c l e
o p e r a t i n g o u t o f s t a t i o n 6
w a s c l o s e d d o w n a n d 1 2
s w o r n p o s i t i o n s w e r e l o s t ,
1 1 , 0 0 0
A n n u a l C a l l V o l u m e
4 0
A d d i t i o n o f R e s c u e
A m b u l a n c e 1
T h e c o n t i n u e d r i s e i n c a l l v o l u m e n e c e s s i t a t e d t h e a d d i t i o n o f a f o u r t h t r a n s p o r t v e h i c l e . T h e c i t y r e s p o n d e d b y r e d u c i n g s t a f f i n g f o r t r u c k c o m p a n i e s f r o m f o u r t o t h r e e , r e a l l o c a t i n g a f i r e f i g h t e r t o t h e R A .
I n t r o d u c t i o n o f
t h e A O P r o g r a m
T h e A O P r o g r a m s u c c e s s f u l l y
t r a n s i t i o n e d o n e e x i s t i n g R A t o a n A O T r a n s p o r t , a d d i n g a f i f t h
t r a n s p o r t t o t h e c i t y a n d r e s t o r i n g T r u c k C o m p a n y s t a f f i n g l e v e l s t o N F P A r e c o m m e n d a t i o n s .
1 5 , 0 0 0
A n n u a l C a l l V o l u m e
P r o p o s e d A O P r o g r a m
E n h a n c e m e n t
T h e e n h a n c e m e n t w i l l c o n v e r t
t h r e e R e s c u e A m b u l a n c e s t o A O - o p e r a t e d t r a n s p o r t s , c o m p l e t i n g t h e t r a n s i t i o n t o a f u l l y A O -
o p e r a t e d t r a n s p o r t p r o g r a m a n d r e s t o r i n g f o u r - p e r s o n s t a f f i n g f o r s i x o f s e v e n e n g i n e c o m p a n i e s .
D a i l y O n - D u t y S w o r n P e r s o n n e l
S t a n d a r d s o f
C o v e r a g e R e p o r t
A S t a n d a r d s o f C o v e r a g e R e p o r t h i g h l i g h t e d t h e n e c e s s i t y f o r a n i m p r o v e d m o d e l i n r e s p o n s e t o t h e r i s i n g s c a l a b i l i t y a n d g r o w t h i n c a l l v o l u m e . T h i s m a r k e d t h e i n i t i a l i n t r o d u c t i o n o f t h e A O p r o g r a m m o d e l a s a v i a b l e s o l u t i o n .
2 0 1 0
D a i l y O n - D u t y S w o r n P e r s o n n e l
3 6
D a i l y O n - D u t y N o n - S w o r n
P e r s o n n e l ( A O s )
1 2
3 6
D a i l y O n - D u t y S w o r n P e r s o n n e l
2 0 2 6
1 9 , 5 0 0
A n n u a l C a l l V o l u m e
Community Benefits to 4-O Staffing
E n h a n c e d S e r v i c e D e l i v e r y
I n c r e a s e s t h e n u m b e r o f p e r s o n n e l a v a i l a b l e f o r e m e r g e n c y r e s p o n s e
I m p r o v e s a v a i l a b i l i t y o f f r o n t - l i n e f i r e a p p a r a t u s S u p p o r t s f a s t e r r e s p o n s e t i m e s d u r i n g c o n c u r r e n t i n c i d e n t s
E n h a n c e d C o m m u n i t y a n d F i r e f i g h t e r S a f e t y F u n c t i o n s a s a f o r c e m u l t i p l i e r a c r o s s a l l r e s p o n s e s I n c r e a s e s s a f e t y f o r t h e c o m m u n i t y a n d f i r e f i g h t e r s R e d u c e s p o t e n t i a l l o s s e s t o h o m e s a n d b u s i n e s s e s Lower Insurance Premiums for Homeowners and
Business
Advances progress toward an ISO Class 1 rating, which
can lower insurance premiums
Supports economic development by making the City of
Orange more attractive for investment and growth
Strengthens justification for fire department funding
and expands access to grant opportunities
Sustainable EMS Model with support to General Fund
Reduces personnel costs through lower-wage, limited-term AO contracts (3-Years)
Builds a 25% annual reserve for capital replacements
Financially sustainable EMS model that can support the
General Fund during budget shortfalls or financial need Transport Program Cost Transparency
Establishes a true-cost framework for the Transport Program Separates transport revenues and expenses from broader Fire Department obligations
Improves fiscal accountability, cost recovery, and data-driven budgeting and policy decisions
Scalable, Self-Fundd Growth
Self-funded program growth driven by demand
No funding reliance on the General Fund.
Fiscal Benefits to all AO-Staffed Transports
AO Program Enhancement Benefits
FY27 FY28 FY29 FY30 FY31 5-Year Total
Revenue $9,870,000 $10,364,000 $10,882,000 $11,426,000 $11,997,000 $54,539,000 Expenses $7,221,000 $9,052,000 $7,718,000 $8,813,000 $9,548,000 $42,352,000 Net Revenue $2,649,000 $1,312,000 $3,164,000 $2,613,000 $2,449,000 $12,187,000 F Y 2 7 F Y 2 8 F Y 2 9 F Y 3 0 F Y 3 1 F Y 3 2
$ 0
$ 5 0 0 , 0 0 0
$ 1 , 0 0 0 , 0 0 0
$ 1 , 5 0 0 , 0 0 0
$ 2 , 0 0 0 , 0 0 0
$ 2 , 5 0 0 , 0 0 0
$ 3 , 0 0 0 , 0 0 0
$ 3 , 5 0 0 , 0 0 0
$ 1 . 8 M i l l i o n
i n s c h e d u l e d C a p i t a l
E q u i p m e n t C o s t s i n F Y 2 8
$ 2 . 1 M i l l i o n
i n s c h e d u l e d
C a p i t a l E q u i p m e n t
C o s t s i n F Y 3 2
Current Transport Program Model 5-Year Current Program Net Revenue Projections 6 F i r e f i g h t e r / P a r a m e d i c s ,
6 A O s o n d u t y p e r d a y
3 A m b u l a n c e T r a n s p o r t s ,
3 R e s c u e A m b u l a n c e s
$ 4 . 1 M i l l i o n i n P r o j e c t e d V e h i c l e & E q u i p m e n t C o s t s o v e r 5 - Y e a r s $ 1 6 M i l l i o n i n P r o j e c t e d
P e r s o n n e l C o s t s o v e r 5 - Y e a r s
$ 1 2 M I L L I O N
i n P r o j e c t e d N e t
R e v e n u e o v e r 5 - Y e a r s
1 2 A O s o n d u t y p e r d a y
3 A m b u l a n c e T r a n s p o r t s
F Y 2 7 F Y 2 8 F Y 2 9 F Y 3 0 F Y 3 1 F Y 3 2
$ 0
$ 5 0 0 , 0 0 0
$ 1 , 0 0 0 , 0 0 0
$ 1 , 5 0 0 , 0 0 0
$ 2 , 0 0 0 , 0 0 0
$ 2 , 5 0 0 , 0 0 0
$ 3 , 0 0 0 , 0 0 0
$ 3 , 5 0 0 , 0 0 0
$ 4 , 0 0 0 , 0 0 0
$ 1 . 8 M i l l i o n
i n s c h e d u l e d C a p i t a l
E q u i p m e n t C o s t s i n F Y 2 8
$ 1 . 6 M i l l i o n
i n s c h e d u l e d
C a p i t a l E q u i p m e n t
C o s t s i n F Y 3 2
FY27 FY28 FY29 FY30 FY31 5-Year Total
Revenue $9,870,000 $10,364,000 $10,882,000 $11,426,000 $11,997,000 $54,539,000 Expenses $6,322,000 $6,607,000 $6,937,000 $7,283,000 $7,646,000 $34,795,000 25% Reserve $887,000 $939,000 $986,000 $1,036,000 $1,088,000 $4,936,000 Net Revenue $2,661,000 $2,818,000 $2,959,000 $3,107,000 $3,263,000 $14,808,000 $ 1 5 M I L L I O N
i n P r o j e c t e d N e t
R e v e n u e o v e r 5 - Y e a r s
AO Program Enhancement Model 5-Year Proposed Program Net Revenue Projections $3.8 Million in Projected Vehicle
& Equipment Costs over 5-Years
$13 Million in Projected
Personnel Costs over 5-Years
C u r r e n t P r o g r a m M o d e l A O P r o g r a m E n h a n c e m e n t F Y 2 7 F Y 2 8 F Y 2 9 F Y 3 0 F Y 3 1 F Y 3 2
$ 0
$ 5 0 0 , 0 0 0
$ 1 , 0 0 0 , 0 0 0
$ 1 , 5 0 0 , 0 0 0
$ 2 , 0 0 0 , 0 0 0
$ 2 , 5 0 0 , 0 0 0
$ 3 , 0 0 0 , 0 0 0
$ 3 , 5 0 0 , 0 0 0
$ 4 , 0 0 0 , 0 0 0
$ 1 . 8 M i l l i o n
i n s c h e d u l e d C a p i t a l
E q u i p m e n t C o s t s i n F Y 2 8
$ 2 . 1 M i l l i o n
i n s c h e d u l e d
C a p i t a l E q u i p m e n t
C o s t s i n F Y 3 2
$ 1 . 6 M i l l i o n
i n s c h e d u l e d
C a p i t a l E q u i p m e n t
C o s t s i n F Y 3 2
FY27 FY28 FY29 FY30 FY31 5-Year Total
Current Program Model $2,649,000 $1,312,000 $3,164,000 $2,613,000 $2,449,000 $12,187,000 AO Program Enhancement $2,661,000 $2,818,000 $2,959,000 $3,107,000 $3,263,000 $14,808,000 Revenue Impact $12,000 $1,506,000 $ (205,000) $494,000 $814,000 $2,621,000 5-Year Projections of Net Revenue Comparisons
A O P r o g r a m E n h a n c e m e n t
C u r r e n t P r o g r a m M o d e l
N o I n i t i a l U p f r o n t S t a r t - U p E x p e n s e s N e t R e v e n u e C o n t r i b u t o r
S t r a t e g i c R e c r u i t m e n t P i p e l i n e I n d u s t r y S t a n d a r d A O - S t a f f e d T r a n s p o r t P r o g r a m I n c r e a s e d A v a i l a b i l i t y o f F r o n t - l i n e A p p a r a t u s I n c r e a s e d S a f e t y f o r F i r e f i g h t e r s a n d C o m m u n i t y S u s t a i n a b l e C a p i t a l E q u i p m e n t F u n d i n g S e l f - F u n d e d S c a l a b i l i t y
4 - O E n g i n e S t a f f i n g ( N F P A 1 7 1 0 C o m p l i a n c e ) T r u e C o s t o f T r a n s p o r t P r o g r a m L o c a l C o n t r o l o f T r a n s p o r t P r o g r a m a n d R e v e n u e C o n t i n u i t y o f P a t i e n t C a r e
AO Program Enhancement
Benefits Comparison
Information distributed
at March 24, 2026,
Council meeting