PARLIER OF COUNCIL CITY
MEETING REGULAR
accessed at be may and streamed live is Council City Parlier of City the of meeting This LdwpBCmoAQ M9NWQG cl 3y s CJ l/U ne chan com/ e. youtub . //www s: http DATE:
TIME:
PLACE:
2025 7, AUGUST THURSDAY,
PM 6:30
Hall City Parlier
Avenue Parlier E. 1100
93648 CA Parlier,
E: OM ELC /WR DE RO TO CALL
" ie naJ" ati n ua J r be mem l Counci guez, i r Rod ani br aS temp Pro yor a M Beltran, . Ma ml Ar yo a M ll: aC ll oR and cant aV kr e Cl City lorio, So " hy "Kat Cathryn r be mem Council arza, G Diego r eb me m uncil oC Molina, . a dol pin Sl ea mIs r ure Treas
ltran eB M. Alma Mayor : UTE SAL G A FL
N: CATIO OVNI
S: DDITIONS/DELETION A
IONS/INFORMATIONAL: T TA N PRESE
COMMENT: PUBLIC
are that agenda the on appearing not matters on Council City the address may citizen any time this At unless minutes (3) three to comments their limit shall Speakers Parlier. of City the of jurisdiction the within residence. of City and name your stating by comments your begin Please Mayor. the by extended public during raised matters on action formal collective taking from law by prohibited is Council City The public any providing anyone to respond may members council individual but agenda, the on not are that public any to respond not does Council City the if drawn be should conclusion adverse No comment. the reflect not may or may members council city individual by comment public to Responses comment.
City the to matter the refer may Council The members. council of majority a of or other, any of views agenda. future a on placed be it that request or staff or Manager CALENDAR: CONSENT
will There motion. one in enacted be will and routine considered are items Calendar Consent All be to Calendar unless requested Consent the on appearing items of discussion separate no be vote. separate by on acted and discussion separate for removed
OPERATING &
CAPITAL BUDGET
2026 - Fiscal Year 2025
Diego Garza – Council Member Alma Beltran – Mayor
Juanita “Janie” Molina – Council Member Sabrina Rodriguez – Mayor Pro Temp 1 “Kathy” Solorio Cathryn – Council Member
TABLE OF CONTENTS
TABLE OF CONTENTS
TABLE OF CONTENTS
City of Parlier Map
5 City of Parlier Leadership Group
ELECTED OFFICIALS
Mayor Alma Beltran
Temp - Mayor Pro Sabrina Rodriguez
Council Member Diego Garza
Council Member Juanita “Janie” Molina
Council Member Cathryn “Kathy” Solorio
City Clerk Vacant
City Treasurer Ismael Spindola
……………………………………………………………………………………………………………………………................
MANAGEMENT TEAM
City Manager Aaron Palmer
Assistant City Manager/Human Resources Bertha Augustine Police Chief David Cerda
Finance Director Mayra Escobedo
Community Development Director Vacant
Deputy Public Works Director David Del Bosque
Child Development Director Demetria “Debbie” Cardenas
……………………………………………………………………………………………………………………………................
CONSULTANTS – PROFESSIONAL SERVICES
Fike & Boranian – Interim City Attorney Meggin Boranian A&M Consulting Engineers – City Engineer Javier Andrade Provost & Pritchard Consulting Group – City Planner Jeff O’Neal Lemon Tree PM – Finance Consultant Sherman Dix
6 ORGANIZATIONAL CHART
CITIZENS OF
PARLIER
MAYOR – ALMA BELTRAN
MAYOR PRO TEMP – SABRINA RODRIGUEZ
COUNCIL MEMBER – DIEGO GARZA
COUNCIL MEMBER – JUANITA “JANIE” MOLINA
COUNCIL MEMBER – CATHRYN “KATHY” SOLORIO
CITY CLERK – VACANT
CITY TREASURER – ISMAEL ESPINDOLA
ELECTED OFFICIALS
MEGAN BORANIAN
INTERIM CITY ATTORNEY
AARON PALMER
CITY MANAGER
BERTHA AUGUSTINE
ASSISTANT CITY
MANAGER/HUMAN RESOURCES
DEMETRIA “DEBBIE”
CARDENAS
PARLIER ACADEMY OF
EXCELLENCE DIRECTOR
MAYRA ESCOBEDO
FINANCE DIRECTOR
VACANT
COMMUNITY
DEVELOPMENT DIRECTOR
DAVID DEL BOSQUE
DEPUTY PUBLIC WORKS
DIRECTOR
7 MISSION STATEMENT
quality the enhancing to committed is Parlier of City The services, exceptional providing by residents all for life of promoting community, inclusive and safe a fostering
cultural rich our preserving and growth, economic
. heritage
collaborative governance, responsible Through
strive we sustainability, to dedication a and partnerships, every where city vibrant and thriving a create to
contribute and succeed to opportunity the has individual . community our of betterment the
8 City of Parlier
DEMOGRAPHICS
median a with people k5. 14 of population a had CA Parlier, , 2023 In 2022 Between . 910 , 50 $ of income household median a and 27 of age to 625 , 14 from declined CA Parlier, of population the 2023 and grew income household median its and decrease % 547 . 0− a, 545 , 14 . increase % 77 . 1 a, 910 , 50 $ to 026 , 50 $ from
The 5 largest ethnic groups in Parlier, CA are Other (Hispanic) (43.9%), White Hispanic) (1.32%), - (Hispanic) (33.6%), Two+ (Hispanic) (20.1%), White (Non Hispanic) (0.385%). - and Asian (Non
In 2023, the
median
property value
in Parlier, CA
was $236,100,
and the
homeownershi
p rate was
44%.
Letter from City Manager
2025/2026 Fiscal Operating Budget
July 3, 2025
To the Honorable Mayor Alma Beltran, Members of the City Council, and Residents of Parlier:
I am pleased to announce the unveiling of the 2025/2026 Fiscal Operating Budget for the city of Parlier. As we embark on a new fiscal year, it is my honor to present the budget plan that outlines our financial being of our community. The - priorities, investments, and initiatives to support the growth and well 2025/2026 Fiscal Operating Budget reflects our commitment to fiscal responsibility, transparency, and strategic planning to address the evolving needs and challenges facing our city. Through a collaborative and thorough budgeting process, city officials, departments, and stakeholders have worked diligently to develop a comprehensive financial plan that aligns with our community’s goals and values.
Key highlights of the 2025/2026 Fiscal Operating Budget include:
Prioritizing Essential Services: The budget allocates resources to maintain and enhance essential ➢ services such as public safety, infrastructure maintenance, public health, and community programs that directly impact the quality of life for our residents.
Investing in economic development initiatives, job creation, small business support and workforce ➢ training programs to promote growth and prosperity in our city.
Enhancing sustainability and resilience: the budget includes provisions for sustainability projects, ➢ environmental initiatives, and resilience planning to ensure a sustainable and resilient future for our community.
Strengthening Community Partnerships: We are committed to collaborating with community ➢ profits, and stakeholders to address social issues, promote equity and inclusion, and - organizations, non being of our residents. - enhance the overall well
Fiscal Accountability and Transparency: The budget reflects our ongoing commitment to sound fiscal ➢ management, accountability, and transparency in allocating and reporting on public funds.
I invite all residents and stakeholders to review the 2025/2026 Fiscal Operating Budget, which will be available for public access on the city’s website. Your feedback, input and engagement are vital as we work together to ensure that our budget reflects the needs and priorities of our diverse community. I want to express my gratitude to our dedicated staff, elected officials, community partners, and residents for their continued support and collaboration in shaping our city’s financial future. Together, we can build a stronger, more vibrant, and inclusive city for all.
Thank you for your attention and participation in this important process. I look forward to working together to achieve our shared vision for the City of Parlier Sincerely,
Aaron Palmer, City Manager
10 City of Parlier
Authorized Positions
Change Recommended Requested Adopted Department Position 2025-26 2025-26 2025-26 2024-25 Title
COUNCIL - 5100
0 1 1 1 MAYOR
0 1 1 1 MAYOR PRO TEMP
0 3 3 3 COUNCIL MEMBER
0 1 1 1 CITY CLERK
0 1 1 1 CITY TREASURER
0 7 7 7 DEPARTMENT SUB-TOTAL - 5100
ADMINISTRATION - 5200
0 1 1 1 CITY MANAGER
0 1 1 1 ASSISTANT CITY MANAGER
0 1 1 1 GRANTS ADMINISTRATIVE COORDINATOR
-1 0 0 1 ADMINISTRATIVE ASSISTANT II
OR
1 1 1 0 ADMINISTRATIVE ASSISTANT I
0 2 2 2 RECREATION SPECIALIST
0 1 1 1 ACTIVITIES COORDINATOR
0 4 4 4 LIFEGUARD
0 11 11 11 DEPARTMENT SUB-TOTAL - 5200
FINANCE DEPARTMENT - 5300
0 1 1 1 FINANCE DIRECTOR
0 1 1 1 SENIOR BUDGET ANALYST
0 1 1 1 SENIOR REVENUE MANAGER
0 1 1 1 PRINCIPAL MANAGEMENT ANALYST
0 1 1 1 ACCOUNT TECH III
OR
0 3 3 3 ACCOUNT TECH II
OR
0 0 0 0 ACCOUNT TECH I
0 1 0 1 ADMINISTRATIVE ASSISTANT II
OR
0 9 9 9 DEPARTMENT SUB-TOTAL - 5300
POLICE DEPARTMENT - 5400 / 5410 / 5420
0 1 1 1 CHIEF OF POLICE
0 1 1 1 EXECUTIVE ASSISTANT PD
-1 4 4 5 SERGEANT
0 1 1 1 POLICE RECORDS SPECIALIST
0 1 1 1 SENIOR CODE ENFORCEMENT OFFICER
1 15 15 14 POLICE OFFICERS
0 1 1 1 CODE ENFORCEMENT OFFICER
1 2 2 1 ANIMAL CONTROL
-1 0 0 1 RESERVES
-1 2 2 3 JAILER
0 2 2 2 RECORDS TECHNICIAN I
0 31 31 31 DEPARTMENT SUB-TOTAL - 5400 / 5410 / 5420
11 City of Parlier
Authorized Positions Cont.
Change Recommended Requested Adopted Department Position 2025-26 2025-26 2025-26 2024-25 Title
PUBLIC WORKS - 5600 / 5610 / 5615 / 5616 / 5617 / 5618 / 5620 0 1 1 1 DEPUTY PUBLIC WORKS DIRECTOR
0 1 1 1 WATER/WASTEWATER SYSTEM SUPERVISOR
0 0 0 0 WASTEWATER OPERATOR GRADE II
OR
-1 0 0 1 WASTEWATER OPERATOR GRADE I
1 1 1 0 ROADS & GROUND SUPERVISOR
-1 1 1 2 PARK/SPECIAL PROGRAMS LEAD
0 1 1 1 ADMINISTRATIVE ASSISTANT II
OR
0 0 0 0 ADMINISTRATIVE ASSISTANT I
-2 3 3 5 UTILITY MAINTENANCE III
OR
0 2 2 2 UTILITY MAINTENANCE II
OR
2 3 2 1 UTILITY MAINTENANCE I
0 1 1 1 BUILDING MAINTENANCE
1 2 2 1 CUSTODIAN/EVENT CUSTODIAN
0 16 16 16 DEPARTMENT SUB-TOTAL - 5600 / 5610 / 5615 / 5616 / 5617 / 5618 / 5620 COMMUNITY DEVELOPMENT - 5700
0 0 0 0 DIRECTOR OF COMMUNITY DEVELOPMENT
0 1 1 1 BUILDING INSPECTOR
0 1 1 1 COMMUNITY DEVELOPMENT SPECIALIST
0 2 2 2 DEPARTMENT SUB-TOTAL - 5700
PARLIER ACADEMY - FUND 268
0 1 1 1 DIRECTOR OF CHILD DEVELOPMENT
0 4 4 4 TEACHER
0 1 1 1 ADMINISTRATIVE ASSISTANT II
OR
0 0 0 0 ADMINISTRATIVE ASSISTANT I
0 2 2 2 COOK
3 7 7 4 TEACHER'S AIDE
3 15 15 12 DEPARTMENT SUB-TOTAL - FUND 268
3 91 91 88 TOTAL CITY POSITIONS
12 Reader’s Guide to Understanding the Budget
capital and operating recommended the represents document budget The following The . 26 - 2025 Year Fiscal for Parlier of City the for plan budget data the understanding in reader the assist to included is information general . document budget the in presented information and
Operations and Structure Financial
recommends and directives administrative provides Controller State The City annual the of content and form the to relating procedures and practices various among standards accounting uniform secure to order in budget for accounting of basis accrual modified a utilizes Parlier of City The . cities operated and organized is system accounting City’s The . purposes budgetary which by entities legal and/or fiscal separate are Funds . basis fund a on document budget Parlier’s of City The . controlled and allocated are resources : funds of types major three into categorized is
Fund General The . budget City the in fund principal The : Fund General 1. in general are which operations governmental most finance to used is include operations The . fund another in for accounted not and purpose works, public recreation, and parks safety, public for funding Major . functions government basic other and services administrative (property, taxes from come typically fund this for sources revenue The . services for charges and income interest income), and sales, services core municipality's the maintaining for crucial is Fund General . health fiscal ensuring and
of comprised is Fund Revenue Special The : Fund Revenue Special 2. as such programs government local and state from revenues are funds These . grants or initiatives, safety public transportation, general the beyond purposes specific for committed or restricted road to dedicated revenue tax gas include Examples . operations Special . programs development community for grants or maintenance restricted these tracking by transparency enhance Funds Revenue legal with compliance and accountability ensuring separately resources . requirements regulatory and
fees by supported generally is Fund Enterprise The : Funds Enterprise 3.
Utility, Water ; funds individual separate three from services for - self be to designed are funds These . Services Disposal and Wastewater the covering customers from generated revenues with sustaining . improvements capital potential and maintenance, costs, operational services these manage can municipalities Funds, Enterprise using By all from independent financially are they that ensuring while efficiently . funds other
13 General Fund
primary the is Fund General Parlier’s of City The
general city’s the for accounts that fund operating
most support to used is It . expenditures and revenues
supported services The . services basic city’s the of
: include
Public Safety ➢
Financial Services ➢
Parks and Recreation ➢
City Wide Administration ➢
Senior Center ➢
Community Center ➢
Community Development ➢
Animal Control ➢
typically Fund General the for revenues Moreover,
income and sales, property, as such taxes, from come
The . permits and licenses fees, with along taxes
meet to planning budget careful requires Fund General
. goals term - long and needs current both
GENERAL FUND SUMMARY
15 Revenues General Fund
by Source
47%
33%
8%
6%
1% 5%
Property Taxes Other Other Taxes
Intergovernmental Licenses & Permits Charges for Services 16 General Fund Revenues
17 3,000 3,000 2,696 COURT FINES 43100 - 5000 - 100
10,500 9,600 10,722 COURTS MOTOR VEHICLE CODE FINES 44106 - 5400 - 100 31,000 30,000 31,415 VEHICLE IMPOUND/RELEASE FEE 45001 - 5400 - 100 44,500 42,600 44,833 Total Fines & Penalties
3,000 3,000 3,050 PLAN CHECK INSPECTION FEE 45103 - 5000 - 100 93,000 100,000 93,101 BUSINESS LICENSE 42100 - 5300 - 100 2,320 2,000 2,320 YARD SALE PERMIT 46012 - 5300 - 100
850 1,000 889 ANIMAL LICENSE 41201 - 5410 - 100
245,000 240,000 248,101 BUILDING PERMITS 41210 - 5700 - 100 57,000 57,000 57,920 ENCROACHMENT PERMIT 41211 - 5700 - 100 700 1,000 700 CONDITIONAL USE PERMIT 41212 - 5700 - 100 9,500 9,500 9,600 PARCEL MAP FEES 45100 - 5700 - 100
3,800 4,000 3,850 PLAN CHECK FEES 45101 - 5700 - 100
600 600 600 SITE REVIEW - PLAN CHECK 45102 - 5700 - 100 415,770 418,100 420,131 Total Licenses & Permits
22,500 25,000 22,968 MOTOR VEHICLE & OFF HWY LICENSE 44105 - 5400 - 100 12,000 13,000 12,231 POST REIMBURSEMENT TRAINING 45004 - 5400 - 100 25,000 30,000 25,409 STATE MANDATED COSTS - SB 90 CLAIMS 45007 - 5400 - 100 59,500 68,000 60,608 Total Intergovernmental Revenue
100 - GENERAL FUND
2026 - 2025 2026 - 2025 2025 - 2024
Adopted Requested Actual
Revenue
305,000 285,000 290,708 CY PROPERTY TAX SECURED 40000 - 5000 - 100 42,000 40,000 41,875 CY PROPERTY TAX UNSECURED 40001 - 5000 - 100 800 800 753 PY PROPERTY TAX UNSECURED 40003 - 5000 - 100 25,500 22,000 26,380 SUPPLEMENTAL ROLL 40008 - 5000 - 100 14,500 14,500 14,782 PROPERTY TRANSFER TAX 40009 - 5000 - 100 300,000 300,000 306,726 SUCCESSOR AGENCY PROPERTY TAX 40011 - 8100 - 100 687,800 662,300 681,225 Total Property Taxes
4,700 4,700 4,747 HOPTR TAX 40007 - 5000 - 100
650,000 638,075 1,802,620 SALES TAX (BRADLEY BURNS) 41100 - 5000 - 100 1,815,000 1,800,000 1,814,977 MOTOR VEHICLE IN LIEU TAX 41101 - 5000 - 100 1,150,000 1,130,882 - SALES TAX (MEASURE S) 41102 - 5000 - 100 168,300 168,300 168,361 ELECTRIC FRANCHISE 41115 - 5000 - 100 22,170 22,170 22,170 GAS FRANCHISE 41116 - 5000 - 100
21,250 21,295 21,294 CABLE TV FRANCHISE 41117 - 5000 - 100 17,000 18,000 17,324 LPSF FRESNO CO LOCAL SALES TAX 46009 - 5000 - 100 3,848,420 3,803,422 3,851,494 Total Other Taxes
General Fund Revenues
Continued
100 - GENERAL FUND
2026 - 2025 2026 - 2025 2025 - 2024
Adopted Requested Actual
Revenue
300 - 358 PARKING CITATIONS 43003 - 5000 - 100
110,000 110,000 117,683 ADMINISTRATIVE FEES 45406 - 5300 - 100 7,500 8,000 7,708 LIVESCAN PROCESSING FEE 45000 - 5400 - 100 3,300 3,300 3,893 POLICE REPORT 45002 - 5400 - 100
263,000 263,000 263,009 POLICE SERVICES 45003 - 5400 - 100 9,000 9,000 9,225 CITATION FEES 45006 - 5400 - 100
7,000 7,000 7,045 TOWING POLICE SERVICE FEE 45008 - 5400 - 100 600 770 600 CODE ENFORCEMENT CITATION FEES 45006 - 5420 - 100 7,500 6,500 7,548 SENIOR CENTER REVENUE 45201 - 5615 - 100 33,400 3,100 1,445 SWIMMING POOL FEES 45202 - 5616 - 100 39,000 30,000 39,748 COMMUNITY CENTER REVENUE 45200 - 5617 - 100 480,600 440,670 458,262 Total Charges for Services
8,000 8,000 8,224 CREDIT CARD PROCESSING FEE 40013 - 5000 - 100 1,400 1,400 1,447 INTEREST REVENUE 46000 - 5000 - 100
19,000 19,000 19,558 MISCELLANEOUS REVENUE 46004 - 5000 - 100 15,000 15,000 21,550 DONATIONS 46005 - 5000 - 100
25,500 25,500 25,836 RENT REVENUE 46007 - 5000 - 100
61,000 58,800 58,800 PARLIER ACADEMY RENT 46008 - 5000 - 100 500,000 500,000 590,800 CANNABIS REVENUE 46969 - 5000 - 100 1,992,520 - 1 TRANSFER IN 47003 - 5000 - 100
100 - 95 NSF FEES 46002 - 5300 - 100
5,790 5,500 5,790 NEW YEAR'S DANCE REVENUE 46904 - 5300 - 100 81,000 78,000 81,338 WORKER'S COM REIMB 41134 - 5400 - 100 100 - 71 MISCELLANEOUS REVENUE 46004 - 5400 - 100
1,000 500 1,010 DONATIONS 46018 - 5400 - 100
500 500 500 DONATIONS 46018 - 5410 - 100
2,710,910 712,200 815,019 Total Other Revenue
8,247,500 6,147,292 6,331,573 Revenue Total:
General Fund Expenditures
by Department
50.0% 45.0% 40.0% 35.0% 30.0% 25.0% 20.0% 15.0% 10.0% 5.0% 0.0% Community Development
Facility Maintenance
Cooling Centers
Community Center
Swimming Pool
Senior Center
Parks
Public Works
Code Enforcement
Animal Control
Police Department
Finance
Administration
Fire Department
City Council
% of Total Expenses
19 General Fund Expenditures
20 100 - GENERAL FUND
2026 - 2025 2026 - 2025 2025 - 2024
Adopted Requested Actual
Expense
8,710 8,697 13,580 Total Wages & Benefits CITY COUNCIL - 5100 92,600 186,694 87,445 Total Wages & Benefits ADMINISTRATION - 5200 8,550 8,236 46,106 Total Wages & Benefits FINANCE DEPARTMENT - 5300 2,776,170 2,918,802 2,545,561 Total Wages & Benefits POLICE DEPARTMENT - 5400 118,850 120,350 61,962 Total Wages & Benefits ANIMAL CONTROL - 5410 129,900 138,335 128,141 Total Wages & Benefits CODE ENFORCEMENT - 5420 99,910 109,623 73,754 Total Wages & Benefits PARKS - 5610 35,470 33,659 35,313 Total Wages & Benefits SENIOR CENTER - 5615 23,840 13,013 11,649 Total Wages & Benefits SWIMMING POOL - 5616 153,110 152,863 135,088 Total Wages & Benefits COMMUNITY CENTER - 5617 152,590 153,576 144,937 Total Wages & Benefits FACILITY MAINTENANCE - 5620 146,060 138,452 123,513 Total Wages & Benefits COMMUNITY DEVELOPMENT - 5700 3,745,760 3,982,300 3,407,049 Grand Total Wages & Benefits 32,800 32,800 24,378 Total Services & Supplies CITY COUNCIL - 5100 848,966 848,966 832,320 Total Services & Supplies FIRE DEPARTMENT - 5104 920,906 738,545 583,047 Total Services & Supplies ADMINISTRATION - 5200 51,570 51,455 47,002 Total Services & Supplies FINANCE DEPARTMENT - 5300 691,090 681,088 917,293 Total Services & Supplies POLICE DEPARTMENT - 5400 37,590 37,583 38,577 Total Services & Supplies ANIMAL CONTROL - 5410 24,010 20,610 21,165 Total Services & Supplies CODE ENFORCEMENT - 5420 47,490 22,275 47,177 Total Services & Supplies PUBLIC WORKS - 5600 76,010 62,000 82,929 Total Services & Supplies PARKS - 5610 43,800 45,090 43,939 Total Services & Supplies SENIOR CENTER - 5615 138,340 114,700 43,032 Total Services & Supplies SWIMMING POOL - 5616 24,168 24,168 22,220 Total Services & Supplies COMMUNITY CENTER - 5617 10,600 10,240 10,143 Total Services & Supplies COOLING CENTER - 5618 48,000 42,300 47,722 Total Services & Supplies FACILITY MAINTENANCE - 5620 411,850 385,778 473,545 Total Services & Supplies COMMUNITY DEVELOPMENT - 5700 3,407,190 3,117,598 3,234,488 Grand Total Services & Supplies General Fund Expenditures
Continued
2026 Adopted - 2025 GENERAL FUND - Fund: 100
(308,262) Beginning Fund Balance
8,247,500 Total Revenues
(7,408,584) Total Expenses
530,654 Ending Fund Balance
21 100 - GENERAL FUND
2026 - 2025 2026 - 2025 2025 - 2024
Adopted Requested Actual
Expense
93,100 153,100 33,032 Total Capital Outlay POLICE DEPARTMENT - 5400 15,000 - - Total Capital Outlay COMMUNITY CENTER - 5617 108,100 153,100 33,032 Grand Total Capital Outlay
- - 14,510 Total Transfers (Out) DEPARTMENTAL - NON - 5000 - 78,671 98,819 Total Transfers (Out) POLICE DEPARTMENT - 5400 - 78,671 113,329 Grand Total Transfers (Out)
96,074 1,930 105,656 Total Debt Service ADMINISTRATION - 5200 4,070 4,070 4,063 Total Debt Service FINANCE DEPARTMENT - 5300 11,700 11,700 5,811 Total Debt Service POLICE DEPARTMENT - 5400 5,820 5,815 5,811 Total Debt Service ANIMAL CONTROL - 5410 4,270 4,263 4,062 Total Debt Service CODE ENFORCEMENT - 5420 1,220 1,220 1,211 Total Debt Service PUBLIC WORKS - 5600 1,220 1,220 1,211 Total Debt Service PARKS - 5610
6,540 6,540 6,537 Total Debt Service SENIOR CENTER - 5615 1,220 1,220 1,211 Total Debt Service SWIMMING POOL - 5616 4,150 4,150 4,064 Total Debt Service COMMUNITY CENTER - 5617 3,000 3,000 2,906 Total Debt Service COOLING CENTER - 5618 4,150 4,150 4,064 Total Debt Service FACILITY MAINTENANCE - 5620 4,100 4,100 4,063 Total Debt Service COMMUNITY DEVELOPMENT - 5700 147,534 53,378 150,669 Grand Total Debt Service
7,408,584 7,385,047 6,938,567 Expense Total:
Mission
under Parlier of body governing the as serves Council City The - five The . government municipal of form Manager” - “Council the at elected are Clerk City and Treasurer Council, City member . large
____________________________________________________
Services
Review and establish policies and regulations ▪
Represent the City in other levels of government ▪
Establish the vision and direction of the community’s ▪ future
Oversight of the City Manager and City Attorney ▪
(5100) City Council
Wages &
Benefits
21%
Services &
Supplies
79%
EXPENSES
22 23
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual CITY COUNCIL
- - - Revenue
- - - Revenue Total
Expense
4,200 4,200 8,585 SALARIES EXPENSE 5000 - 5100 - 100
150 150 186 MED,DEN,VISION - INSURANCE 5011 - 5100 - 100 350 350 614 FICA/MEDICARE 5012 - 5100 - 100
1,300 1,292 1,655 WORKERS COMP 5015 - 5100 - 100
2,710 2,705 2,540 LIABILITY INSURANCE 5017 - 5100 - 100 8,710 8,697 13,580 Total Wages & Benefits
500 500 81 OFFICE SUPPLIES 6000 - 5100 - 100
- - 19 PARTS & SUPPLIES 6002 - 5100 - 100
2,400 2,400 - FOOD & SUPPLIES/ COMM HO 6007 - 5100 - 100 8,000 8,000 1,301 MEMBERSHIP DUES 6501 - 5100 - 100
15,000 15,000 14,842 TRAVEL, MEETINGS & TRAINING 6503 - 5100 - 100 3,200 3,200 3,367 TELEPHONE/DATA/PAGER 6510 - 5100 - 100 2,200 2,200 3,208 PROFESSIONAL SERVICES/FEES 6520 - 5100 - 100 500 500 569 RECRUITMENT & ADVERTISEMENT 6530 - 5100 - 100 1,000 1,000 971 SPECIAL EVENT EXPENSE 6537 - 5100 - 100 - - 20 COMMUNITY PROMO 6538 - 5100 - 100
32,800 32,800 24,378 Total Services & Supplies
41,510 41,497 37,958 Expense Total
(41,510) (41,497) (37,958) General Fund Surplus (Deficit) - FUND 100 Mission
The Administration Department is essential for the smooth and efficient operation of municipal functions and services. ____________________________________________________
Services
Oversee critical areas (human resources, recruitment, ▪ training, and employee relations)
Ensures all city activities align with governmental ▪
objectives and policies
(5200) Administration
Wages &
Benefits
9%
Services &
Supplies
83%
Debt
Services
8%
EXPENSES
24 25
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual ADMINISTRATION
- - - Revenue
- - - Revenue Total
Expense
56,000 126,500 46,166 SALARIES EXPENSE 5000 - 5200 - 100 - - 1 OVERTIME 5006 - 5200 - 100
6,000 12,000 11,854 PENSION - PERS 5010 - 5200 - 100
6,500 17,700 5,696 MED,DEN,VISION - INSURANCE 5011 - 5200 - 100 4,300 9,900 3,067 FICA/MEDICARE 5012 - 5200 - 100
300 1,200 316 LIFE, LTD & STD 5014 - 5200 - 100
6,300 6,225 7,977 WORKERS COMP 5015 - 5200 - 100
- - - UNEMPLOYMENT INSURANCE 5016 - 5200 - 100
13,200 13,169 12,368 LIABILITY INSURANCE 5017 - 5200 - 100 92,600 186,694 87,445 Total Wages & Benefits
3,000 1,300 3,229 OFFICE SUPPLIES 6000 - 5200 - 100
2,100 - 2,042 OPERATIONAL SUPPLIES 6001 - 5200 - 100
2,500 2,500 3,276 PARTS & SUPPLIES 6002 - 5200 - 100
1,400 1,400 1,997 ORDINANCE & PUBLISHINGS 6500 - 5200 - 100 8,500 8,500 15,211 MEMBERSHIP DUES 6501 - 5200 - 100
2,000 2,000 2,204 TRAVEL, MEETINGS & TRAINING 6503 - 5200 - 100 3,500 3,500 3,407 TELEPHONE/DATA/PAGER 6510 - 5200 - 100 10,500 10,500 5,051 ELECTRICITY 6512 - 5200 - 100
11,000 85,500 91,347 PROFESSIONAL SERVICES/FEES 6520 - 5200 - 100 725,000 550,000 385,434 ATTORNEY SERVICES 6521 - 5200 - 100 30,000 30,000 32,114 RECRUITMENT & ADVERTISEMENT 6530 - 5200 - 100 20,000 20,000 21,581 SPECIAL EVENT EXPENSE 6537 - 5200 - 100 - - 23 COMMUNITY PROMO 6538 - 5200 - 100
606 570 603 LEASE CONTRACTS 6541 - 5200 - 100
85,400 7,400 6,452 CONTRACT SERVICES 6542 - 5200 - 100
8,700 8,700 8,469 SOLAR PROJECT PROP 39 6549 - 5200 - 100 5,000 5,000 606 IT SERVICES 6551 - 5200 - 100
1,700 1,675 - SOFTWARE - COMPUTER 6553 - 5200 - 100
920,906 738,545 583,047 Total Services & Supplies
3,550 1,675 5,216 DEBT SVC PRINC 9000 - 5200 - 100
520 255 773 DEBT SERVICE INTEREST 9001 - 5200 - 100
92,004 - 99,667 RENT 9976 - 5200 - 100
96,074 1,930 105,656 Total Debt Service
1,109,580 927,169 776,148 Expense Total
(1,109,580) (927,169) (776,148) General Fund Surplus (Deficit) - FUND 100 Mission
by city the of efficiency and stability financial ensure To financial and budgeting as such functions key overseeing and standards accounting with compliance in planning
. requirements regulatory
____________________________________________________
Services
Manages the disbursement of city funds (payment ▪
processing, payroll, debt obligations)
Responsible for revenue collection and management to ▪
accurately record various revenue streams (taxes, fines, fees, and grants)
(5300) Finance Department
Wages &
Benefits
13%
Services &
Supplies
80%
Debt Services
7%
Expenses
Debt Services Services & Supplies Wages & Benefits
26 27
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual FINANCE
Revenue
93,000 100,000 93,101 BUSINESS LICENSE 42100 - 5300 - 100 110,000 110,000 117,683 ADMINISTRATIVE FEES 45406 - 5300 - 100 100 - 95 NSF FEES 46002 - 5300 - 100
2,300 2,000 2,320 YARD SALE PERMIT 46012 - 5300 - 100
5,700 5,500 5,790 NEW YEAR'S DANCE REVENUE 46904 - 5300 - 100 211,100 217,500 218,989 Revenue Total
Expense
5,100 5,080 9,443 SALARIES EXPENSE 5000 - 5300 - 100
50 - 45 OVERTIME 5006 - 5300 - 100
500 500 682 PENSION - PERS 5010 - 5300 - 100
- - 99 MED,DEN,VISION - INSURANCE 5011 - 5300 - 100
400 400 673 FICA/MEDICARE 5012 - 5300 - 100
100 100 90 LIFE, LTD & STD 5014 - 5300 - 100
900 692 886 WORKERS COMP 5015 - 5300 - 100
1,500 1,464 34,188 LIABILITY INSURANCE 5017 - 5300 - 100 8,550 8,236 46,106 Total Wages & Benefits
3,550 3,550 3,544 DEBT SERVICE PRINCIPAL 9000 - 5300 - 100 520 520 520 DEBT SERVICE INTEREST 9001 - 5300 - 100
4,070 4,070 4,064 Total Debt Service
64,190 63,761 97,172 Expense Total
146,910 153,739 121,817 General Fund Surplus (Deficit) - FUND 100 6,000 6,000 7,705 OFFICE SUPPLIES 6000 - 5300 - 100
290 275 285 OPERATIONAL SUPPLIES 6001 - 5300 - 100
170 170 157 PARTS & SUPPLIES 6002 - 5300 - 100
2,310 2,310 220 MEMBERSHIP DUES 6501 - 5300 - 100
4,000 4,000 1,752 TRAVEL, MEETINGS & TRAINING 6503 - 5300 - 100 100 - 81 TELEPHONE/DATA/PAGER 6510 - 5300 - 100
19,000 19,000 36,802 PROFESSIONAL SERVICES/FEES 6520 - 5300 - 100 4,200 4,200 - COMPUTER SOFTWARE 6553 - 5300 - 100
15,500 15,500 - CONSULTANT 6556 - 5300 - 100
51,570 51,455 47,002 Total Services & Supplies
Mission
in working by Parlier of City the in life of quality the enhance To preserve law, the enforce to community the with partnership . order maintain and fear, reduce people, the protect peace, ____________________________________________________
Services
Patrol, investigation, crime prevention, traffic enforcement ▪ and other programs as needed
Note: The Police Department’s expenses are also funded
by Measure C, COPS SLESF, DOJ Tobacco, 15 JCOPS,
CTFGP Law Enforcement and BSCC
(5400) Police Department
Wages &
Benefits
78%
Services &
Supplies
19%
Capital Outlay
3%
Debt Services
0% Expenses
Services & Supplies Wages & Benefits
Debt Services Capital Outlay
28 29
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual POLICE DEPARTMENT
Revenue
81,000 78,000 81,338 WORKER'S COM REIMB 41134 - 5400 - 100 22,500 25,000 22,967 MOTOR VEHICLE & OFF HWY LICENSE 44105 - 5400 - 100 10,500 9,600 10,722 COURTS MOTOR VEHICLE CODE FINES 44106 - 5400 - 100 7,500 8,000 7,708 LIVESCAN PROCESSING FEE 45000 - 5400 - 100 31,000 30,000 31,415 VEHICLE IMPOUND/RELEASE FEE 45001 - 5400 - 100 3,300 3,300 3,893 POLICE REPORT 45002 - 5400 - 100
263,000 263,000 263,009 POLICE SERVICES 45003 - 5400 - 100 12,000 13,000 12,230 POST REIMBURSEMENT TRAINING 45004 - 5400 - 100 9,000 9,000 9,225 CITATION FEES 45006 - 5400 - 100
25,000 30,000 25,409 STATE MANDATED COSTS - SB 90 CLAIMS 45007 - 5400 - 100 7,000 7,000 7,045 TOWING POLICE SERVICE FEE 45008 - 5400 - 100 100 - 71 MISCELLANEOUS REVENUE 46004 - 5400 - 100
1,000 500 1,010 DONATIONS 46018 - 5400 - 100
472,900 476,400 476,042 Revenue Total
Expense
1,700,000 1,870,932 1,530,104 SALARIES EXPENSE 5000 - 5400 - 100 150,000 135,000 150,828 OVERTIME 5006 - 5400 - 100
230,000 230,000 236,903 PENSION - PERS 5010 - 5400 - 100 186,000 175,000 161,687 MED,DEN,VISION - INSURANCE 5011 - 5400 - 100 135,000 128,000 108,468 FICA/MEDICARE 5012 - 5400 - 100 11,000 11,000 8,803 UNIFORM 5013 - 5400 - 100
15,000 19,700 13,598 LIFE, LTD & STD 5014 - 5400 - 100
105,875 105,875 136,514 WORKERS COMP 5015 - 5400 - 100
12,500 12,500 11,700 UNEMPLOYMENT INSURANCE 5016 - 5400 - 100 230,795 230,795 186,955 LIABILITY INSURANCE 5017 - 5400 - 100 2,776,170 2,918,802 2,545,561 Total Wages & Benefits
10,000 10,000 12,185 OFFICE SUPPLIES 6000 - 5400 - 100
8,000 8,000 7,965 OPERATIONAL SUPPLIES 6001 - 5400 - 100 12,000 12,000 12,349 PARTS & SUPPLIES 6002 - 5400 - 100 21,000 11,000 12,098 SAFETY EQUIPMENT 6005 - 5400 - 100 73,000 73,000 74,100 FUEL 6011 - 5400 - 100
200 200 122 POSTAGE, SHIPPING & FREIGHT 6012 - 5400 - 100 1,300 1,300 3,075 MEMBERSHIP DUES 6501 - 5400 - 100
29,500 29,500 30,107 TRAVEL, MEETINGS & TRAINING 6503 - 5400 - 100 28,500 28,500 29,037 TELEPHONE/DATA/PAGER 6510 - 5400 - 100 11,000 11,000 9,936 ELECTRICITY 6512 - 5400 - 100
2,500 2,500 1,946 GAS 6513 - 5400 - 100
100,000 120,000 244,953 PROFESSIONAL SERVICES/FEES 6520 - 5400 - 100 100,000 100,000 445,987 ATTORNEY SERVICES 6521 - 5400 - 100 1,000 1,000 944 GBH DISTRIBUTORS SERVICES 6529 - 5400 - 100 3,200 3,200 3,013 RECRUITMENT & ADVERTISEMENT 6530 - 5400 - 100 - - 292 REPAIRS & MAINTENANCE 6531 - 5400 - 100
20,000 20,000 19,050 VEHICLE MAINTENANCE 6532 - 5400 - 100 2,500 2,500 2,514 COMMUNITY PROMO 6538 - 5400 - 100
30 2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND Adopted Requested Actual POLICE DEPARTMENT Continued
Expense
600 600 603 LEASE CONTRACTS 6541 - 5400 - 100
218,490 218,488 1,000 CONTRACT SERVICES 6542 - 5400 - 100 6,000 6,000 5,696 LAB ANALYSIS & TESTING 6544 - 5400 - 100 10,000 10,000 - LANDSCAPE - MAINTENANCE 6550 - 5400 - 100 20,000 - 40 IT SERVICES 6551 - 5400 - 100
12,000 12,000 - HARDWARE - COMPUTER 6552 - 5400 - 100
300 300 282 REIMBURSEMENT/REFUNDS EXPENSE 6560 - 5400 - 100 691,090 681,088 917,293 Total Services & Supplies
33,100 33,100 33,032 CAPITAL EQUIPMENT 7001 - 5400 - 100 60,000 120,000 - VEHICLE PURCHASE/LEASE 7002 - 5400 - 100 93,100 153,100 33,032 Total Capital Outlay
- 78,671 98,819 TRANSFER OUT 8005 - 5400 - 100
- 78,671 98,819 Total Transfers (Out)
10,200 10,200 5,066 DEBT SERVICE PRINCIPAL 9000 - 5400 - 100 1,500 1,500 744 DET SERVICE INTEREST 9001 - 5400 - 100
11,700 11,700 5,811 Total Debt Service
3,572,060 3,843,361 3,600,515 Expense Total
(3,099,160) (3,366,961) (3,124,473) General Fund Surplus (Deficit) - FUND 100 Mission
(CAL Protection Fire and Forestry of Department California The the protects and people the safeguards and serves FIRE) . California of resources and property
____________________________________________________
Services
Fire suppression, emergency medical response, and rescue ▪ operations
Conduct Inspections, enforce safety codes, and educate ▪ the public on fire safety practices
(5104) Fire Department
31 2025-2026 2025-2026 2024-2025 GENERAL FUND - 100
Adopted Requested Actual FIRE DEPARTMENT
- - - Revenue
- - - Revenue Total
Expense
848,966 848,966 832,320 PROFESSIONAL SERVICES/FEES 100-5104-6520 848,966 848,966 832,320 Total Services & Supplies
848,966 848,966 832,320 Expense Total
(848,966) (848,966) (832,320) FUND 100 - General Fund Surplus (Deficit) Mission
the through welfare animal and safety public promote To . laws humane and control animal state and local of enforcement ____________________________________________________
Services
Animal rescue ▪
Provide shelter for lost and stray animals ▪
Facilitate adoptions ▪
(5410) Animal Control
Wages &
Benefits
73%
Services &
Supplies
23%
Debt
Services
4%
EXPENSES
32 33
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual ANIMAL CONTROL
Revenue
850 1,000 890 ANIMAL LICENSE 41201 - 5410 - 100
500 500 500 DONATIONS 46018 - 5410 - 100
1,350 1,500 1,390 Revenue Total
Expense
82,000 82,000 42,195 SALARIES EXPENSE 5000 - 5410 - 100 - - 2,584 OVERTIME 5006 - 5410 - 100
6,300 6,300 1,835 PENSION - PERS 5010 - 5410 - 100
14,200 14,200 1,862 MED,DEN,VISION - INSURANCE 5011 - 5410 - 100 6,300 6,300 3,262 FICA/MEDICARE 5012 - 5410 - 100
500 2,000 241 LIFE, LTD & STD 5014 - 5410 - 100
3,110 3,110 3,980 WORKERS COMP 5015 - 5410 - 100
6,440 6,440 6,004 LIABILITY INSURANCE 5017 - 5410 - 100 118,850 120,350 61,962 Total Wages & Benefits
7,400 7,400 8,312 PARTS & SUPPLIES 6002 - 5410 - 100
360 360 362 FUEL 6011 - 5410 - 100
3,000 3,000 2,483 ANIMAL COSTS 6013 - 5410 - 100
4,500 4,500 4,810 ANIMAL FOOD 6020 - 5410 - 100
2,500 2,500 2,535 ANIMAL DISPOSAL 6021 - 5410 - 100
900 900 1,880 TRAVEL, MEETINGS & TRAINING 6503 - 5410 - 100 650 650 672 TELEPHONE/DATA/PAGER 6510 - 5410 - 100
14,000 14,000 13,914 PROFESSIONAL SERVICES/FEES 6520 - 5410 - 100 3,600 3,600 3,608 VEHICLE MAINTENANCE 6532 - 5410 - 100 680 673 - IT SERVICES 6551 - 5410 - 100
37,590 37,583 38,577 Total Services & Supplies
5,070 5,070 5,066 DEBT SERVICE PRINCIPAL 9000 - 5410 - 100 750 745 744 DEBT SERVICE INTEREST 9001 - 5410 - 100
5,820 5,815 5,811 Total Debt Service
162,260 163,748 106,349 Expense Total
(160,910) (162,248) (104,959) General Fund Surplus (Deficit) - FUND 100 Mission
To serve the citizens of Parlier by ensuring compliance with all adopted City codes
____________________________________________________
Services
Provide effective public contact and education ▪
Build cooperative partnerships throughout our community ▪ Enforce the law in an equitable and impartial manner ▪
(5420) Code Enforcement
Expenses
Wages & Benefits Services & Supplies Debt Services
34 35
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual CODE ENFORCEMENT
Revenue
600 770 600 CODE ENFORCEMENT CITATION FEES 45006 - 5420 - 100 600 770 600 Revenue Total
Expense
95,500 95,500 90,797 SALARIES EXPENSE 5000 - 5420 - 100 3,000 2,600 2,858 OVERTIME 5006 - 5420 - 100
8,000 8,800 7,971 PENSION - PERS 5010 - 5420 - 100
4,750 11,600 4,265 MED,DEN,VISION - INSURANCE 5011 - 5420 - 100 7,300 7,300 6,549 FICA/MEDICARE 5012 - 5420 - 100
1,000 1,200 934 UNIFORM 5013 - 5420 - 100
1,000 2,000 812 LIFE, LTD & STD 5014 - 5420 - 100
3,050 3,035 5,112 WORKERS COMP 5015 - 5420 - 100
6,300 6,300 8,843 LIABILITY INSURANCE 5017 - 5420 - 100 129,900 138,335 128,141 Total Wages & Benefits
500 400 1,014 OFFICE SUPPLIES 6000 - 5420 - 100
1,800 1,500 1,780 FUEL 6011 - 5420 - 100
400 11,000 11,441 MEMBERSHIP DUES 6501 - 5420 - 100
2,000 100 86 TRAVEL, MEETINGS & TRAINING 6503 - 5420 - 100 560 560 620 TELEPHONE/DATA/PAGER 6510 - 5420 - 100
6,200 7,000 6,202 PROFESSIONAL SERVICES/FEES 6520 - 5420 - 100 50 50 22 VEHICLE MAINTENANCE 6532 - 5420 - 100
1,100 - - COMPUTER HARDWARE 6552 - 5420 - 100
11,400 - - COMPUTER SOFTWARE 6553 - 5420 - 100
24,010 20,610 21,165 Total Services & Supplies
3,720 3,719 3,544 DEBT SERVICE PRINCIPAL 9000 - 5420 - 100 550 544 520 DEBT SERVICE INTEREST 9001 - 5420 - 100
4,270 4,263 4,064 Total Debt Service
158,180 163,208 153,370 Expense Total
(157,580) (162,438) (152,770) General Fund Surplus (Deficit) - FUND 100 Mission
and residents City for life of quality the enhance and provide To streets, City’s the maintaining and operating by businesses waste solid facilities, drain storm and wastewater forestry, urban and efficient, effective, most the in parking public and systems, . manner responsible
____________________________________________________
Services
Planning, construction, maintenance, and operation of the ▪ city’s infrastructure and public facilities
Emergency response, ensuring the resilience and ▪
sustainability of the city’s infrastructure
(5600) Public Works
Debt
Services
3%
Services &
Supplies
97%
EXPENSES
36 2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND Adopted Requested Actual PUBLIC WORKS
- - - Revenue
- - - Revenue Total
Expense
- - 839 OPERATIONAL SUPPLIES 6001 - 5600 - 100
1,000 1,000 1,979 PARTS & SUPPLIES 6002 - 5600 - 100
2,500 2,500 - TOOLS & MINOR EQUIPMENT 6004 - 5600 - 100 190 190 155 TELEPHONE/DATA/PAGER 6510 - 5600 - 100
500 475 392 ELECTRICITY 6512 - 5600 - 100
30,000 6,000 42,438 PROFESSIONAL SERVICES/FEES 6520 - 5600 - 100 800 800 624 ATTORNEY SERVICES 6521 - 5600 - 100
1,000 1,000 750 VEHICLE MAINTENANCE 6532 - 5600 - 100
9,000 7,710 - LANDSCAPE - MAINTENANCE 6550 - 5600 - 100 - 500 - LATE CHARGES 6554 - 5600 - 100
2,500 2,100 - CONSULTANT 6556 - 5600 - 100
47,490 22,275 47,177 Total Services & Supplies
1,060 1,060 1,056 DEBT SERVICE PRINCIPAL 9000 - 5600 - 100 160 160 155 DEBT SERVICE INTEREST 9001 - 5600 - 100
1,220 1,220 1,211 Total Debt Service
48,710 23,495 48,388 Expense Total
(48,710) (23,495) (48,388) General Fund Surplus(Deficit) - FUND 100 37 Mission
To enrich the lives of the residents of Parlier by providing safe, welcoming parks and recreation facilities
____________________________________________________
Services
Development, maintenance and enhancement of ▪
municipality’s parks
Park rentals ▪
Note: The Parks Department is operated by the Public Works Department.
(5610) Parks
Debt Services
1%
Services &
Supplies
43%
Wages &
Benefits
56%
Expenses
Wages & Benefits Services & Supplies Debt Services
38 39
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual PARKS
- - - Revenue
- - - Revenue Total
Expense
57,000 57,031 38,433 SALARIES EXPENSE 5000 - 5610 - 100 5,000 7,059 4,449 OVERTIME 5006 - 5610 - 100
13,000 20,271 12,042 PENSION - PERS 5010 - 5610 - 100
14,000 14,256 9,285 MED,DEN,VISION - INSURANCE 5011 - 5610 - 100 4,500 4,602 3,079 FICA/MEDICARE 5012 - 5610 - 100
680 682 437 LIFE, LTD & STD 5014 - 5610 - 100
1,920 1,917 2,457 WORKERS COMP 5015 - 5610 - 100
3,810 3,805 3,573 LIABILITY INSURANCE 5017 - 5610 - 100 99,910 109,623 73,754 Total Wages & Benefits
10,000 10,000 16,537 PARTS & SUPPLIES 6002 - 5610 - 100 49,000 37,000 48,464 ELECTRICITY 6512 - 5610 - 100
7,000 5,000 17,917 PROFESSIONAL SERVICES/FEES 6520 - 5610 - 100 10 - 11 VEHICLE MAINTENANCE 6532 - 5610 - 100
10,000 10,000 - LANDSCAPE - MAINTENANCE 6550 - 5610 - 100 76,010 62,000 82,929 Total Services & Supplies
1,060 1,060 1,056 DEBT SERVICE PRINCIPAL 9000 - 5610 - 100 160 160 155 DEBT SERVICE INTEREST 9001 - 5610 - 100
1,220 1,220 1,211 Total Debt Service
177,140 172,843 157,894 Expense Total
(177,140) (172,843) (157,894) General Fund Surplus (Deficit) - FUND 100 Mission
This . service caring through adults older of lives the improve To interaction, social for opportunity an as serves center . activism community and education, recreation,
____________________________________________________
Services
Madera Area Agency on Aging (FMAAA) - The Fresno ▪
provides daily lunch meals
Organize field trips to so that senior citizens can continue ▪ to explore, learn, and make unforgettable memories
(5615) Senior Center
Wages &
Benefits
41%
Debt Services
8%
Services &
Supplies
51%
EXPENSES
40 41
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual SENIOR CENTER
Revenue
7,500 6,500 7,548 SENIOR CENTER REVENUE 45201 - 5615 - 100 - - - DONATIONS 46005 - 5615 - 100
7,500 6,500 7,548 Revenue Total
Expense
26,000 24,200 25,608 SALARIES EXPENSE 5000 - 5615 - 100 - - 169 OVERTIME 5006 - 5615 - 100
1,950 1,950 1,818 PENSION - PERS 5010 - 5615 - 100
1,900 1,900 1,832 FICA/MEDICARE 5012 - 5615 - 100
1,810 1,808 2,316 WORKERS COMP 5015 - 5615 - 100
3,810 3,801 3,570 LIABILITY INSURANCE 5017 - 5615 - 100 35,470 33,659 35,313 Total Wages & Benefits
3,500 3,500 3,426 PARTS & SUPPLIES 6002 - 5615 - 100
2,000 2,385 1,930 MEMBERSHIP DUES 6501 - 5615 - 100
- - 778 TRAVEL, MEETINGS & TRAINING 6503 - 5615 - 100
10,000 10,500 11,102 FOOD SERVICES 6504 - 5615 - 100
4,100 4,100 3,967 TELEPHONE/DATA/PAGER 6510 - 5615 - 100 200 175 150 ELECTRICITY 6512 - 5615 - 100
1,200 1,330 1,139 GAS 6513 - 5615 - 100
9,500 9,500 19,180 PROFESSIONAL SERVICES/FEES 6520 - 5615 - 100 2,500 2,850 2,268 REPAIRS & MAINTENANCE 6531 - 5615 - 100 7,800 7,750 - LANDSCAPE - MAINTENANCE 6550 - 5615 - 100 3,000 3,000 - CONSULTANT 6556 - 5615 - 100
43,800 45,090 43,939 Total Services & Supplies
5,700 5,700 5,700 DEBT SERVICE PRINCIPAL 9000 - 5615 - 100 840 840 837 DEBT SERVICE INTEREST 9001 - 5615 - 100
6,540 6,540 6,537 Total Debt Service
85,810 85,289 85,789 Expense Total
(78,310) (78,789) (78,241) General Fund Surplus (Deficit) - FUND 100 Mission
To educate the community in swimming and water safety, upholding ethical standards, and providing high value service.
____________________________________________________
Services
Pool availability to the community ▪
Swimming Lessons in partnership with the Parlier Unified District ▪ (5616) Swimming Pool
42 2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND Adopted Requested Actual SWIMMING POOL
Revenue
33,400 3,100 1,445 SWIMMING POOL 45202 - 5616 - 100
- - - DONATIONS 46005 - 5616 - 100
33,400 3,100 1,445 Revenue Total
Expense
20,000 9,670 8,639 SALARIES EXPENSE 5000 - 5616 - 100
1,600 1,143 692 FICA/MEDICARE 5012 - 5616 - 100
740 738 945 WORKERS COMP 5015 - 5616 - 100
1,500 1,462 1,373 LIABILITY INSURANCE 5017 - 5616 - 100 23,840 13,013 11,649 Total Wages & Benefits
40 - 25 OPERATIONAL SUPPLIES 6001 - 5616 - 100
17,000 17,000 24,833 PARTS & SUPPLIES 6002 - 5616 - 100 - - 673 MEMBERSHIP DUES 6501 - 5616 - 100
- - 181 FOOD SERVICES 6504 - 5616 - 100
38,300 16,300 17,043 PROFESSIONAL SERVICES/FEES 6520 - 5616 - 100 83,000 81,400 277 REPAIRS & MAINTENANCE 6531 - 5616 - 100 138,340 114,700 43,032 Total Services & Supplies
1,060 1,060 1,056 DEBT SERVICE PRINCIPAL 9000 - 5616 - 100 160 160 155 DEBT SERVICE INTEREST 9001 - 5616 - 100
1,220 1,220 1,211 Total Debt Service
163,400 128,933 55,891 Expense Total
(130,000) (125,833) (54,446) General Fund Surplus (Deficit) - FUND 100 Mission
while gather to community the for space safe a create To and community the of improvement the for venue a providing its and Center the of management exemplary providing
. activities
____________________________________________________
Services
Facility Rental for events ▪
Recreational, social, and educational activities to residents ▪ (5617) Community Center
Capital Outlay
Services & 8%
Supplies
12%
Wages &
Benefits
78%
Debt Services
2%
EXPENSES
43 44
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual COMMUNITY CENTER
Revenue
39,000 30,000 39,748 COMMUNITY CENTER REVENUE 45200 - 5617 - 100 39,000 30,000 39,748 Revenue Total
Expense
85,000 85,000 76,103 SALARIES EXPENSE 5000 - 5617 - 100 17,500 16,500 17,515 OVERTIME 5006 - 5617 - 100
6,100 6,100 5,850 PENSION - PERS 5010 - 5617 - 100
19,500 19,500 10,097 MED,DEN,VISION - INSURANCE 5011 - 5617 - 100 6,700 6,500 6,691 FICA/MEDICARE 5012 - 5617 - 100
1,000 2,000 715 LIFE, LTD & STD 5014 - 5617 - 100
5,560 5,560 7,126 WORKERS COMP 5015 - 5617 - 100
11,750 11,703 10,990 LIABILITY INSURANCE 5017 - 5617 - 100 153,110 152,863 135,088 Total Wages & Benefits
1,300 1,300 1,879 PARTS & SUPPLIES 6002 - 5617 - 100
538 538 435 MEMBERSHIP DUES 6501 - 5617 - 100
950 950 1,229 TELEPHONE/DATA/PAGER 6510 - 5617 - 100
8,280 8,280 6,698 ELECTRICITY 6512 - 5617 - 100
6,800 6,800 5,623 GAS 6513 - 5617 - 100
6,300 6,300 6,357 PROFESSIONAL SERVICES/FEES 6520 - 5617 - 100 24,168 24,168 22,220 Total Services & Supplies
15,000 - - OTHER EQUIPMENT 7004 - 5617 - 100
15,000 - - Total Capital Outlay
3,600 3,600 3,544 DEBT SERVICE PRINCIPAL 9000 - 5617 - 100 550 550 520 DEBT SERVICE INTEREST 9001 - 5617 - 100
4,150 4,150 4,064 Total Debt Service
196,428 181,181 161,372 Expense Total
(157,428) (151,181) (121,624) General Fund Surplus (Deficit) - FUND 100 Mission
To provide locations where people can retreat to seek relief from extreme hear. These centers are used by many
communities to protect health.
____________________________________________________
Services
conditioned or cooled spaces for residents to - Provide air ▪ escape heat
(5618) Cooling Centers
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual COOLING CENTER
- - - Revenue
Revenue Total - - -
Expense
300 340 273 PARTS & SUPPLIES 6002 - 5618 - 100
2,700 2,900 2,700 TELEPHONE/DATA/PAGER 6510 - 5618 - 100 1,500 1,500 1,270 ELECTRICITY 6512 - 5618 - 100
1,000 1,000 728 GAS 6513 - 5618 - 100
3,000 2,900 4,793 PROFESSIONAL SERVICES/FEES 6520 - 5618 - 100 1,100 1,100 379 REPAIRS & MAINTENANCE 6531 - 5618 - 100 1,000 500 - CONTRACT SERVICES 6542 - 5618 - 100
10,600 10,240 10,143 Total Services & Supplies
2,600 2,600 2,533 DEBT SERVICE PRINCIPAL 9000 - 5618 - 100 400 400 373 DEBT SERVICE INTEREST 9001 - 5618 - 100
Total Debt Service
3,000 3,000 2,906
13,600 13,240 13,049 Expense Total
(13,600) (13,240) (13,049) General Fund Surplus(Deficit) - FUND 100 45 Mission
users for environment efficient and clean, safe, a provide To . facilities of reliability and longevity the ensuring while (5620) Facility Maintenance
46 2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND Adopted Requested Actual FACILITY MAINTENANCE
- - - Revenue
- - - Revenue Total
Expense
84,700 84,700 83,107 SALARIES EXPENSE 5000 - 5620 - 100 15,000 15,000 17,531 OVERTIME 5006 - 5620 - 100
6,050 6,050 5,463 PENSION - PERS 5010 - 5620 - 100
19,500 19,500 10,097 DEN,VISION - MED - INSURANCE 5011 - 5620 - 100 6,500 6,500 7,135 FICA/MEDICARE 5012 - 5620 - 100
1,000 2,000 715 LIFE, LTD & STD 5014 - 5620 - 100
6,640 6,640 8,505 WORKERS COMP 5015 - 5620 - 100
13,200 13,186 12,383 LIABILITY INSURANCE 5017 - 5620 - 100 152,590 153,576 144,937 Total Wages & Benefits
3,300 3,300 3,717 PARTS & SUPPLIES 6002 - 5620 - 100
1,300 1,300 1,484 FUEL 6011 - 5620 - 100
200 200 160 TRAVEL, MEETINGS & TRAINING 6503 - 5620 - 100 6,500 6,500 6,286 TELEPHONE/DATA/PAGER 6510 - 5620 - 100 15,000 15,000 12,836 ELECTRICITY 6512 - 5620 - 100
700 700 652 GAS 6513 - 5620 - 100
8,000 6,600 20,223 PROFESSIONAL SERVICES/FEES 6520 - 5620 - 100 900 900 728 REPAIRS & MAINTENANCE 6531 - 5620 - 100
1,100 - 1,030 VEHICLE MAINTENANCE 6532 - 5620 - 100
8,000 7,800 - LANDSCAPE - MAINTENANCE 6550 - 5620 - 100 3,000 - 606 IT SERVICES 6551 - 5620 - 100
48,000 42,300 47,722 Total Services & Supplies
3,600 3,600 3,544 DEBT SERVICE PRINCIPAL 9000 - 5620 - 100 550 550 520 DEBT SERVICE INTEREST 9001 - 5620 - 100
4,150 4,150 4,064 Total Debt Service
204,740 200,026 196,723 Expense Total
(204,740) (200,026) (196,723) General Fund Surplus(Deficit) - FUND 100 Mission
strategies based - community creative implement and develop To neighborhoods, strong build opportunity, economic enhance to and growth quality for framework dynamic a ensure and
. development
____________________________________________________
Services
Urban planning and zoning ▪
Building Permits, inspections, and code enforcement to ▪ ensure that construction and development projects meet
safety and quality standards
Community Development
(5700)
Debt
Services
1%
Services &
Supplies
71%
Wages &
Benefits
28%
EXPENSES
47 48
2026 - 2025 2026 - 2025 2025 - 2024 100 - GENERAL FUND
Adopted Requested Actual COMMUNITY DEVELOPMENT
Revenue
245,000 240,000 248,101 BUILDING PERMITS 41210 - 5700 - 100 57,000 57,000 57,920 ENCROACHMENT PERMIT 41211 - 5700 - 100 700 1,000 700 CONDITIONAL USE PERMIT 41212 - 5700 - 100 9,500 9,500 9,600 PARCEL MAP FEES 45100 - 5700 - 100
3,800 4,000 3,850 PLAN CHECK FEES 45101 - 5700 - 100
600 600 600 SITE REVIEW - PLAN CHECK 45102 - 5700 - 100 316,600 312,100 320,771 Revenue Total
Expense
95,000 88,900 87,363 SALARIES EXPENSE 5000 - 5700 - 100 - - 1,237 OVERTIME 5006 - 5700 - 100
9,500 8,800 6,631 PENSION - PERS 5010 - 5700 - 100
12,200 12,000 432 MED,DEN,VISION - INSURANCE 5011 - 5700 - 100 8,800 7,300 6,393 FICA/MEDICARE 5012 - 5700 - 100
1,100 2,000 1,047 LIFE, LTD & STD 5014 - 5700 - 100
6,260 6,255 8,016 WORKERS COMP 5015 - 5700 - 100
13,200 13,197 12,394 LIABILITY INSURANCE 5017 - 5700 - 100 146,060 138,452 123,513 Total Wages & Benefits
2,000 2,000 2,640 OFFICE SUPPLIES 6000 - 5700 - 100
300 278 267 OPERATIONAL SUPPLIES 6001 - 5700 - 100
2,000 1,750 2,131 PARTS & SUPPLIES 6002 - 5700 - 100
2,500 2,500 2,361 MEMBERSHIP DUES 6501 - 5700 - 100
2,300 450 514 TRAVEL, MEETINGS & TRAINING 6503 - 5700 - 100 8,300 8,300 7,976 TELEPHONE/DATA/PAGER 6510 - 5700 - 100 5,500 5,500 5,430 ELECTRICITY 6512 - 5700 - 100
68,000 65,000 68,820 ENGINEERING FEES 6519 - 5700 - 100 4,000 300,000 344,035 PROFESSIONAL SERVICES/FEES 6520 - 5700 - 100 9,100 - 603 LEASE CONTRACTS 6541 - 5700 - 100
45,000 - - CONTRACT SERVICES 6542 - 5700 - 100
8,700 - 629 IT SERVICES 6551 - 5700 - 100
4,050 - - SOFTWARE - COMPUTER 6553 - 5700 - 100
250,000 - 38,041 CONSULTANT 6556 - 5600 - 100
100 - 96 PROPERTY TAX ADMIN COST 6580 - 5700 - 100
411,850 385,778 473,545 Total Services & Supplies
3,550 3,550 3,544 DEBT SERVICE PRINCIPAL 9000 - 5700 - 100 550 550 520 DEBT SERVICE INTEREST 9001 - 5700 - 100
4,100 4,100 4,063 Total Debt Service
562,010 528,330 601,121 Expense Total
(245,410) (216,230) (280,350) General Fund Surplus (Deficit) - Fund 100 Special Revenue Funds
Mission
With state licensure and funding for 87 children, the academy offers a structured and safe environment for young children during standard working hours. The program focuses on
educational development and preparing children for school readiness. The academy ensures the children receive nurturing and educational experiences.
____________________________________________________
Services
Childhood Education ▪
Child Care Services ▪
PARLIER ACADEMY OF
EXCELLENCE
50 2026 - 2025 2026 - 2025 2025 - 2024 Fund: 269
Adopted Requested Actual PARLIER ACADEMY
Revenue
1,522,028 1,522,028 1,522,028 GRANT REVENUE 44101 - 6300 - 269 750 750 912 PARENT FEES 45301 - 6300 - 269
1,500 1,500 58,156 MISCELLANEOUS REVENUE 46004 - 6300 - 269 1,524,278 1,524,278 1,580,868 Revenue Total:
Expense
4,000 4,000 2,666 OVERTIME 5006 - 6303 - 269
288,639 288,639 251,108 CERTIFIED SAL 5007 - 6303 - 269 367,666 367,666 314,782 CLASSIFIED SALARIES 5008 - 6303 - 269 77,017 77,017 62,780 PENSION - PERS 5010 - 6303 - 269
113,353 113,353 98,450 MED,DEN,VISION - INSURANCE 5011 - 6303 - 269 80,182 80,182 63,197 FICA/MEDICARE 5012 - 6303 - 269
- - 3,037 UNIFORM 5013 - 6303 - 269
5,940 5,940 4,953 LIFE, LTD & STD 5014 - 6303 - 269
42,000 42,000 53,443 WORKERS COMP 5015 - 6303 - 269
- - 3,672 UNEMPLOYMENT INSURANCE 5016 - 6303 - 269
89,500 89,500 83,991 LIABILITY INSURANCE 5017 - 6303 - 269 1,068,297 1,068,297 942,079 Total Wages & Benefits
8,500 8,500 8,183 OFFICE SUPPLIES 6000 - 6303 - 269
27,700 27,700 39,837 OPERATIONAL SUPPLIES 6001 - 6303 - 269 3,000 3,000 282 TOOLS & MINOR EQUIPMENT 6004 - 6303 - 269 1,000 1,000 - POSTAGE, SHIPPING & FREIGHT 6012 - 6303 - 269 3,600 3,600 - VEHICLE INSURANCE 6015 - 6303 - 269
3,525 3,525 1,136 MEMBERSHIP DUES 6501 - 6303 - 269
16,000 16,000 11,186 TRAVEL, MEETINGS & TRAINING 6503 - 6303 - 269 50,000 50,000 48,233 FOOD SERVICES 6504 - 6303 - 269
5,000 5,000 4,536 TELEPHONE/DATA/PAGER 6510 - 6303 - 269 7,360 7,360 92 ELECTRICITY 6512 - 6303 - 269
3,500 3,500 1,861 GAS 6513 - 6303 - 269
12,000 12,000 8,065 WATER - UTILITIES 6515 - 6303 - 269 51 2026 - 2025 2026 - 2025 2025 - 2024 Fund: 269
Adopted Requested Actual PARLIER ACADEMY continued
33,500 33,500 76,848 PROFESSIONAL SERVICES/FEES 6520 - 6303 - 269 2,000 2,000 - RECRUITMENT & ADVERTISEMENT 6530 - 6303 - 269 1,620 1,620 1,108 REPAIRS & MAINTENANCE 6531 - 6303 - 269 61,000 61,000 50,670 RENT & DEPRECIATION 6536 - 6303 - 269 12,000 12,000 - SPECIAL EVENT EXPENSE 6537 - 6303 - 269 133,024 133,024 95,102 CITY OF PARLIER - ADMIN FEES 6542 - 6303 - 269 9,252 9,252 - LANDSCAPE - MAINTENANCE 6550 - 6303 - 269 4,500 4,500 606 IT SERVICES 6551 - 6303 - 269
- - 3,180 HARDWARE - COMPUTER 6552 - 6303 - 269
1,500 1,500 - SOFTWARE - COMPUTER 6553 - 6303 - 269
- - - LATE CHARGES 6554 - 6303 - 269
2,500 2,500 - UNIFORMS & SERVICES 6555 - 6303 - 269
17,400 17,400 - CONSULTANT 6556 - 6303 - 269
6,500 6,500 3,587 FIELD TRIP 9973 - 6303 - 269
425,981 425,981 354,513 Total Services & Supplies
30,000 30,000 - VEHICLE PURCHASE/LEASE 7002 - 6303 - 269 30,000 30,000 - Total Capital Outlay
1,524,278 1,524,278 1,296,592 Expense Total:
- - 284,276 SCHOOL Surplus (Deficit): - STATE PRE - Fund: 269 52 Measure Q
police fund to property of units on based Tax Parcel Special Police A and salaries annual for used been have funds These . services protection services and equipment safety additional as well as officers for benefits . needed
Fund 102
53 2026 - 2025 2026 - 2025 2025 - 2024 FUND: 102
Adopted Requested Actual MEASURE Q
530,000 530,000 532,806 MEASURE Q 46004 - 5400 - 102
- - 57,978
TRANSFER IN 47003 - 5400 - 102
530,000 530,000 590,784 Revenue Total
Expense
240,000 240,000 237,430
SALARIES EXPENSE 5000 - 5400 - 102
30,000 30,000 35,161 OVERTIME 5006 - 5400 - 102
27,600 27,600 73,000 PENSION - PERS 5010 - 5400 - 102
20,000 20,000 27,082 MED,DEN,VISION - INSURANCE 5011 - 5400 - 102 18,600 18,600 19,066
FICA/MEDICARE 5012 - 5400 - 102
1,000 1,000 1,000 UNIFORM 5013 - 5400 - 102
2,000 2,000 1,752
LIFE, LTD & STD 5014 - 5400 - 102
17,650 17,650 22,613 WORKERS COMP 5015 - 5400 - 102
356,850 356,850 417,104 Total Wages and Benefits
36,720 36,720 34,482
LIABILITY INSURANCE 5017 - 5400 - 102
- - 258 OPERATIONAL SUPPLIES 6001 - 5400 - 102
- - 23,118
SAFETY EQUIPMENT 6005 - 5400 - 102
7,440 7,440 8,057
TELEPHONE/DATA/PAGER 6510 - 5400 - 102
22,000 22,000 21,209 PROFESSIONAL SERVICES/FEES 6520 - 5400 - 102 45,000 45,000 53,325 VEHICLE MAINTENANCE 6532 - 5400 - 102 29,700 29,700 -
SOFTWARE - COMPUTER 6553 - 5400 - 102
32,290 32,290 27,420 CAPITAL EQUIPMENT 7001 - 5400 - 102 173,150 173,150 167,869 Total Services & Supplies
- - 5,066 DEBT SVC PRINCIPAL 9000 - 5400 - 102
- - 744 DEBT SVC INT 9001 - 5400 - 102
- - 5,811 Total Debt Service
530,000 530,000 590,784 Expense Total:
- - - MEASURE Q Surplus(Deficit) - FUND: 102
Gas Tax
vehicle and gasoline on levied taxes the by funded is fund Tax Gas The planning, fund to used primarily are taxes These . fees registration and roadways funded publicly California's maintaining and constructing, . systems transit mass public
Fund 200
FUND: 200 GAS TAX
200-6100-41105
200-6100-41107
200-6100-41108
200-6100-41109
200-6100-46000 Revenue Total Expense
200-5600-5017
200-5600-6002
200-5600-6006
200-5600-6501
200-5600-6512
200-5600-6520
200-5600-6541
200-5600-6550
200-5600-6551
200-5600-6556 Expense Total: FUND: 200 - GAS TAX Surplus(Deficit) FUND: 200 GAS TAX 200-6100-41105
200-6100-41107
200-6100-41108
200-6100-41109
200-6100-46000 Revenue Total Expense
200-5600-5017
200-5600-6002
200-5600-6006
200-5600-6501
200-5600-6512
200-5600-6520
200-5600-6541
200-5600-6550
200-5600-6551
200-5600-6556 Expense Total: FUND: 200 - GAS TAX Surplus(Deficit) 54 2025-2026 2025-2026 2024-2025 FUND: 200
Adopted Requested Actual GAS TAX
145,000 124,985 150,333 HUT-2103 200-6100-41105
98,000 82,420 98,274 HUT-2105 200-6100-41107
57,000 47,838 57,053 HUT-2106 200-6100-41108
130,000 - 133,826 HUT-2107 200-6100-41109
900 900 985 INTEREST REVENUE 200-6100-46000
430,900 256,142 440,471 Revenue Total
Expense
8,780 8,248 8,248 LIABILITY INSURANCE 200-5600-5017
35,900 33,184 35,848 PARTS & SUPPLIES 200-5600-6002
5,500 4,546 5,459 PROJECT MATERIALS 200-5600-6006
2,000 2,000 2,000 MEMBERSHIP DUES 200-5600-6501
150,000 124,080 148,957 ELECTRICITY 200-5600-6512
30,000 23,833 158,506 PROFESSIONAL SERVICES/FEES 200-5600-6520 6,550 6,515 - LEASE CONTRACTS 200-5600-6541
120,000 114,350 - MAINTENANCE - LANDSCAPE 200-5600-6550 4,350 4,343 169 IT SERVICES 200-5600-6551
1,800 1,758 - CONSULTANT 200-5600-6556
364,880 322,857 359,187 Total Services & Supplies
364,880 322,857 359,187 Expense Total:
66,020 (66,715) 81,284 FUND: 200 - GAS TAX Surplus (Deficit) Measure C
improving to dedicated tax a established tax sales cent - half a is C Measure projects transportation fund to was purpose Its . infrastructure transportation bicycle transit, public maintenance, road includes which County, the within . more and compliance ADA and lanes
Fund 202, 203, 204
55 2025-2026 2025-2026 2024-2025 FUND: 203
Adopted Requested Actual MEASURE "C" STREETS
239,020 239,020 201,550 REIMBURSEMENT/CLAIM 203-6100-44102 1,800 1,800 3,072 INTEREST REVENUE 203-6100-46000
240,820 240,820 204,622 Revenue Total
Expense
- - 16 PERS-PENSION 203-5600-5010
- - 115 LIFE, LTD & STD 203-5600-5014
- - 390 WORKERS COMP 203-5600-5015
25,000 25,000 21,569 SALARIES EXPENSE 203-5610-5000
1,500 1,500 1,126 OVERTIME 203-5610-5006
4,000 4,000 3,495 PERS-PENSION 203-5610-5010
6,000 6,000 6,993 INSURANCE-MED,DEN,VISION 203-5610-5011 1,800 1,800 1,613 FICA/MEDICARE 203-5610-5012
150 150 111 LIFE, LTD & STD 203-5610-5014
- - 390 WORKERS COMP 203-5610-5015
38,450 38,450 35,818 Total Wages and Benefits
11,130 11,130 8,361 LIABILITY INSURANCE 203-5600-5017
- - 13,889 PROFESSIONAL SERVICES 203-5600-6520
8,500 8,481 169 IT SERVICES 203-5600-6551
4,350 4,343 - COMPUTER - HARDWARE 203-5600-6552
1,100 1,065 - CONSULTANT 203-5600-6556
2,100 - 2,135 PROFESSIONAL SERVICES 203-5610-6520
27,180 25,019 24,554 Total Services & Supplies
65,630 63,469 60,372 Expense Total:
175,190 (51,525) 144,250 FUND: 203 - MEASURE "C" ST Surplus (Deficit) 2025-2026 2025-2026 2024-2025 FUND - 202
Adopted Requested Actual MEASURE "C"- ADA
140 137 206 INTEREST REVENUE 202-5000-46000
8,400 8,338 6,755 REIMBURSEMENT/CLAIM 202-6100-44102
8,540 8,475 6,863 Revenue Total
Expense
6,000 6,000 1,796 PROFESSIONAL SERVICES/FEES 202-5600-6520 6,000 6,000 1,796 Total Services & Supplies
54,000 54,000 - CAPITAL PROJECT 202-5600-7006
54,000 54,000 - Total Capital
60,000 60,000 1,796 Expense Total:
51,525 51,525 5,067
FUND: 202
MEASURE "C" ADA Surplus (Deficit):
Continued - Measure C
Fund 202, 203, 204
56 2025-2026 2025-2026 2024-2025 FUND - 204
Adopted Requested Actual MEASURE "C" FLEXIBLE
2,100 2,100 3,359 INTEREST REVENUE 204-5000-46000
292,750 292,737 244,391 REIMBURSEMENT/CLAIM 204-6100-44102 294,850 294,837 247,750 Revenue Total
Expense
200 200
- ENGINEERING FEES 204-5600-6519
- - 10,439 PROFESSIONAL SERVICES/FEES 204-5600-6520
8,500 8,481
- MAINTENANCE - LANDSCAPE 204-5600-6550
1,760 1,758
- CONSULTANT 204-5600-6556
10,460 10,439 10,439 Total Services & Supplies
1,212,438 1,212,438
- TRANSFER OUT 204-5600-8005
1,212,438 1,212,438 - Total Capital
1,222,898 1,222,877 10,439 Expense Total:
(928,048) (928,040) 237,311
FUND: 204
MEASURE "C" FLEXIBLE Surplus (Deficit)
Transportation Development
Act (TDA)
to allocated be to funding provides (TDA) Act Development Transportation The transportation regional with comply that purposes related transit - non and transit tax sales general of cent ¼a from derived is (LTF) Funds Transportation Local . plans based county the within funds LTF the apportions county Each . statewide collected . population on
Fund 198, 206
57 2025-2026 2025-2026 2024-2025 FUND: 198
Adopted Requested Actual TDA ARTICLE 3
16,620 16,617 16,608 ARTICLE 3 198-44104
16,620 16,617 16,608 Revenue Total
Expense
10,000 10,000 - ENGINEERING FEES 198-6100-6519
90,000 90,000 - CAPITAL PROJECT 198-6100-7006
\
100,000 100,000 - Expense Total
(83,380) (83,383) 16,608 FUND: 198-TDA ARTICLE 3 Surplus(Deficit) 2025-2026 2025-2026 2024-2025 FUND - 206
Adopted Requested Actual TDA ARTICLE 8
- - - TRANSFER IN 206-6100-44102
693,000 692,864 489,838 ARTICLE 8 206-6100-46000
2,580 2,580 1,407 INTEREST REVENUE
695,580 695,444 491,245 Revenue Total
Expense
41,900 41,857 35,428 SALARIES EXPENSE 206-5600-5000
2,900 2,875 3,073 OVERTIME 206-5600-5006
11,050 11,028 8,654 PERS-PENSION 206-5600-5010
7,780 7,780 6,082 INSURANCE-MED,DEN,VISION 206-5600-5011 3,250 3,238 2,751 FICA/MEDICARE 206-5600-5012
500 457 378 LIFE, LTD & STD 206-5600-5014
5,900 5,900 7,560 WORKERS COMP 206-5600-5015
11,750 11,716 11,003 LIABILITY INSURANCE 206-5600-5017
85,030 84,851 74,929 Total Wages and Benefits
200 200 - PARTS & SUPPLIES 206-5600-6002
8,000 8,000 - TOOLS & MINOR EQUIPMENT 206-5600-6004
- - 7,128 ORDINANCE & PUBLISHING 206-5600-6500
2,680 2,680
- ENGINEERING FEES 206-5600-6519
2,500 2,314 4,994 PROFESSIONAL SERVICES/FEES 206-5600-6520 40,100 40,005
- EARL RUTH PARK 206-5600-7010
53,480 53,199 12,122 Total Services & Supplies
294,714 248,000
- TRANSFER OUT 206-5600-8005
294,714 248,000 - Total Transfer
433,224 386,050 87,051 Expense Total:
262,356 309,394 404,194
FUND: 206
TDA ARTICLE 8 Surplus (Deficit):
Landscape & Lighting
District
landscape City’s the for funding is District Lighting & Landscape The owner property each whereby district, assessment maintenance housing their within located areas common of upkeep the in participates . tax property through subdivision
Fund 213
58 2025-2026 2025-2026 2024-2025 FUND: 213
Adopted Requested Actual LANDSCAPE DISTRICT
70,600 52,800 55,562 LANDSCAPING & LIGHTING 213-6100-44107 2,800 2,792
-
INTEREST REVENUE 213-6100-46000
73,400 55,592 55,562 Revenue Total
Expense
30,000 26,700 33,980 SALARIES EXPENSE 213-5600-5000
2,000 2,000 2,573 OVERTIME 213-5600-5006
8,000 8,000 8,656 PERS-PENSION 213-5600-5010
5,000 4,200 7,307 INSURANCE-MED,DEN,VISION 213-5600-5011 3,000 3,800 2,612 FICA/MEDICARE 213-5600-5012
400 400 383 LIFE, LTD & STD 213-5600-5014
2,360 2,360 3,024 WORKERS COMP 213-5600-5015
4,680 4,680 4,395 LIABILITY INSURANCE 213-5600-5017
55,440 52,140 62,930 Total Wages and Benefits
- - 17,903 PARTS & SUPPLIES 213-5600-6002
1,500 1,300 1,937 ELECTRICITY 213-5600-6512
25,000 30,000 22,198 PROFESSIONAL SERVICES/FEES 213-5600-6520 26,500 31,300 42,038 Total Services & Supplies
81,940 83,440 104,968 Expense Total:
(8,540) (27,848) (49,406) FUND: 213 LANDSCAP DISTRICT Surplus(Deficit) Road Maintenance &
Rehabilitation SB1
state provides ) 1 (SB Program Rehabilitation and Maintenance Road The streets local of rehabilitation and maintenance, repair, the for funding enhance conditions, pavement improve to used are Funds . roads and may Projects . infrastructure transportation of life the extend and safety, and improvements, sidewalk repairs, pothole resurfacing, street include roadway term - long ensure to systems drainage to upgrades . performance
Fund 228
59 2025-2026 2025-2026 2024-2025 FUND: 228
Adopted Requested Actual ROAD MAINT & REHAB SB1
860 860 1,329 INTEREST REVENUE 228-5000-46000
394,550 394,524 327,469 GRANT REVENUE ROAD MAINT & REHAB SB1 228-5000-46800 395,410 395,384 328,798 Revenue Total
Expense
39,500.00 39,452.00 - ENGINEERING FEES 228-5600-6519
3,000.00 3,000.00 1,661.00 PROFESSIONAL SERVICES/FEES 228-5600-6520 - - 58,200.00 LAND/PROPERTY ACQUISITION 228-5600-7000
42,500 42,452 59,861 Total Wages and Benefits
352,072.00 352,072.00 - CAPITAL PROJECT 228-5600-7006
352,072.00 352,072.00 - Total Capital
394,572 394,524 59,861 Expense Total:
838 860 268,937 FUND: 228 ROAD MAINT & REHAB SB1 Surplus(Deficit) Grant Funds
SLESF - COPS
and allocation budget State annual the of part are funds SLESF - COPS The Public for Option Citizens’ . enforcement law frontline for restricted are (SLESF) Funds’ Services Enforcement Law Supplemental – (COPS) Safety 1 January on based is allocation
st
. population city’s , 2024 ,
Fund 160
61 2025-2026 2025-2026 2024-2025 Fund - 160
Adopted Requested Actual COPS SLESF
Revenue
100,000 100,000 100,000 REVENUE COPS AB1913 160-5000-46805 - 55,543 59,243 TRANSFER IN 160-5000-47003
100,000 155,543 159,243 Revenue Total
Expense
72,000 85,300 78,724 SALARIES EXPENSE 160-5400-5000
5,000 5,000 12,959 OVERTIME 160-5400-5006
8,300 10,000 8,418 PERS-PENSION 160-5400-5010
8,000 9,300 9,285 INSURANCE-MED,DEN,VISION 160-5400-5011 6,000 6,700 6,339 FICA/MEDICARE 160-5400-5012
700 1,000 762 LIFE, LTD & STD 160-5400-5014
- 12,423 15,919 WORKERS COMP 160-5400-5015
- 25,820 24,248 LIABILITY INSURANCE 160-5400-5017
100,000 155,543 156,655 Total Wages and Benefits
- - 2,589 PROFESSIONAL SERVICES/FEES 160-5400-6520
- - 2,589 Total Services & Supplies
100,000 155,543 159,243 Expense Total:
- - - COPS SLESF Surplus (Deficit):
Youth Environment Leadership
004) - 10 - Program (EX
aims grant this Agency, Resources Natural California of State the Under based - community providing by programs equity outdoor support to efforts conservation and cleanup and areas, natural to trips activities, to access equitable and stewardship environmental promote that . experiences outdoor
Fund 172
62 2025-2026 2025-2026 2024-2025 FUND - 172
Adopted Requested Actual RECREATION
Revenue
142,940 146,134 28,312 GRANT REVENUE 172-5000-44101
- - - TRANSFER IN 172-5000-47003
142,940 146,134 28,312 Revenue Total
Expense
- - 24,182 SALARIES EXPENSE 172-5621-5000
- - 1,760 FICA/MEDICARE 172-5621-5012
- - 25,942 Total Wages and Benefits
- - 781 TRAVEL, MEETINGS & TRAINING 172-5621-6503
142,940 146,134 1,589 PROFESSIONAL SERVICES/FEES 172-5621-6520 142,940 146,134 2,371 Total Services & Supplies
142,940 146,134 28,312 Expense Total:
- - - FUND: 172-Recreation Surplus (Deficit):
Bullet Proof Vest Program
enforcement law local to funding provides Program Vest Proof Bullet The . officers for vests bulletproof purchasing of cost the in aid to agencies reimburses and Justice of Department . S. U the by funded is grant This . vests of cost the of % 50 to up jurisdictions eligible Fund 270
2025-2026 2025-2026 2024-2025 Fund - 270
Adopted Requested Actual BULLET PROOF VEST
Revenue
10,000 5,000 1,319 GRANT REVENUE 270-6200-44101
10,000 5,000 1,319 Revenue Total
Expense
10,000 5,000 1,319 SAFETY EQUIPMENT 270-6200-6005
10,000 5,000 1,319 Total Services & Supplies
10,000 5,000 1,319 Expense Total:
- - - Fund 270 - BULLET PROOF VEST Surplus (Deficit):
63 – DOJ Tobacco Grant
022 - 1- 24 - 2023 - PROP 56
is grant Tobacco DOJ the , Tax Tobacco 56 Prop California’s by Funded illegal the to related laws state of enforcement the support to designed of reduction the in aids and products, tobacco of marketing and sale . minors to access and use tobacco
Fund 288
64 2025-2026 2025-2026 2024-2025 FUND - 288
Adopted Requested Actual DOJ-PROP56-TOBACCO 23-24
Revenue
149,231 149,231 32,833 GRANT REVENUE 288-5420-44101
149,231 149,231 32,833 Revenue Total
Expense
7,462 7,462 1,563 SALARIES EXPENSE 288-5300-5000
29,843 29,843 4,015 SALARIES EXPENSE 288-5400-5000
8,106 8,106 2,079 OVERTIME 288-5400-5006
1,226 1,226 330 FICA/MEDICARE 288-5400-5012
67,712 67,712 18,046 SALARIES EXPENSE 288-5420-5000
- - - OVERTIME 288-5420-5006
5,180 5,180 1,183 FICA/MEDICARE 288-5420-5012
- - 34 LIFE,LTD,STD 288-5420-5014
- - 1,217 WORKERS COMP 288-5420-5015
4,588 4,588 3,228 LIABILITY INSURANCE 288-5420-5017
124,117 124,117 31,695 Total Wages and Benefits
10,001 10,001 1,137 OFFICE SUPPLIES 288-5420-6000
15,113 15,113 - TRAVEL, MEETINGS & TRAINING 288-5420-6503 25,114 25,114 1,137 Total Services & Supplies
149,231 149,231 32,833 Expense Total:
- - -
FUND: 288
DOJ-PROP56-TOBACCO 23-24 Surplus (Deficit):
– CTFGP Law Enforcement
Cannabis FY 25/26
provide to is grant Cannabis Enforcement Law CTFGP the of purpose The and prevention, education, the for agencies allied to assistance financial of influence the under driving to related loss the of enforcement the . products cannabis and cannabis including drugs, other and alcohol Fund 289
65 2025-2026 2025-2026 2024-2025 FUND - 289
Adopted Requested Actual CTFGP LAW ENFORCEMENT - CANNABIS 25/26 Revenue
232,619 232,619 - GRANT REVENUE 289-5400-44101
232,619 232,619 - Revenue Total
Expense
66,365 66,365 - OVERTIME 289-5400-5006
3,000 3,000 - PERS-PENSION 289-5400-5010
3,000 3,000 - INSURANCE-MED,DEN,VISION 289-5400-5011
3,120 3,120 - FICA/MEDICARE 289-5400-5012
1,500 1,500 - LIFE, LTD & STD 289-5400-5014
1,500 1,500 - WORKERS COMP 289-5400-5015
78,485 78,485 - Total Wages and Benefits
5,534 5,534 - TRAVEL, MEETINGS & TRAINING 289-5400-6503 100,000 100,000 - PARTS & SUPPLIES 289-5400-6002
48,600 48,600 - PROFESSIONAL SERVICES/FEES 289-5400-6520 154,134 154,134 - Total Services & Supplies
232,619 232,619 - Expense Total:
- - -
FUND 289: CTFGP Law Enforcement
Cannabis 25/26 Surplus (Deficit):
- 03360 - GG - 22 – 15 JCOPS
UHPX
enforcement law to funding provides award Program Hiring COPS The an in officers enforcement law career rehire and/or hire to agencies crime and capacity prolong community their increase to effort . efforts prevention
Fund 295
66 2025-2026 2025-2026 2024-2025 FUND - 295
Adopted Requested Actual 15JCOPS
Revenue
59,477 60,861 188,720 GRANT REVENUE 295-5000-44101
59,477 60,861 188,720 Revenue Total
Expense
59,477 60,861 123,304 SALARIES EXPENSE 295-5400-5000
- - 11,132 OVERTIME 295-5400-5006
- - 11,854 PERS-PENSION 295-5400-5010
- - 1,743
INSURANCE-MED,DEN,VISION 295-5400-5011
- - 9,544 FICA/MEDICARE 295-5400-5012
- - 666 LIFE, LTD & STD 295-5400-5014
- - 25,614 WORKERS COMP 295-5400-5015
- - 4,400 LIABILITY INSURANCE 295-5400-5017
59,477 60,861 188,257 Total Wages and Benefits
- - 463 TRAVEL, MEETINGS & TRAINING 295-5400-6503
- - 463 Total Services & Supplies
59,477 60,861 188,720 Expense Total:
- - - FUND: 295-15JCOPS Surplus (Deficit):
Public Health & Safety
22 - BSCC 907 - Cannabis
support to is grant Cannabis Safety & Health Public - BSCC the of purpose The disproportionately are that communities in initiatives reduction violence effective shootings, homicides, involved member - group particularly violence, by impacted . assaults aggravated and
Fund 315
67 - - 45 TRAVEL, MEETINGS & TRAINING 315-5300-6503
- - 608 PROFESSIONAL SERVICES/FEES 315-5300-6520
- - 4,880 PROFESSIONAL SERVICES/FEES 315-5400-6520
6,000 6,000 416 OFFICE SUPPLIES 315-5621-6000
35,800 35,800 35,441 PARTS & SUPPLIES 315-5621-6002
- - 3,776 PROFESSIONAL SERVICES/FEES 315-5621-6520
5,760 5,760 - UNIFORMS & SERVICES 315-5621-6555
- - 103 TELEPHONE/DATA/PAGER 3155621-6510
- - 179,736 PROFESSIONAL SERVICES/FEES 315-5200-6520
539,388 539,388 - CONTRACT SERVICES 315-5200-6542
25,273 25,273 - COMPUTER - SOFTWARE 315-5200-6553
3,000 3,000 - CONSULTANT 315-5200-6556
615,221 615,221 225,006 Total Services & Supplies
798,597 798,597 340,718 Expense Total:
- - -
FUND: 315-BSCC 907-22
PUBLIC HEALTH AND SAFETY Surplus (Deficit):
2025-2026 2025-2026 2024-2025 FUND - 315
Adopted Requested Actual BSCC 907-22-PUBLIC HEALTH AND SAFETY Revenue
798,597 798,597 340,718 GRANT REVENUE 315-5000-44101
798,597 798,597 340,718 Revenue Total
Expense
36,476 36,476 - SALARIES EXPENSE 315-5200-5000
65,000 65,000 51,621 SALARIES EXPENSE 315-5400-5000
- - 4,045 OVERTIME 315-5400-5006
5,702 5,702 3,802 PERS-PENSION 315-5400-5010
2,200 2,200 1,614
INSURANCE-MED,DEN,VISION 315-5400-5011
5,200 5,200 2,295 FICA/MEDICARE 315-5400-5012
2,500 2,500 2,378 LIFE, LTD & STD 315-5400-5014
9,098 9,098 3,930 LIABILITY INSURANCE 315-5400-5017
44,000 44,000 36,224 SALARIES EXPENSE 315-5621-5000
- - 346 OVERTIME 315-5621-5006
2,465 2,465 2,612 PERS-PENSION 315-5621-5010
1,500 1,500 1,100
INSURANCE-MED-DEN,VISION 315-5621-5011
2,800 2,800 2,578 FICA/MEDICARE 315-5621-5012
3,435 3,435 1,548 WORKERS COMP 315-5621-5015
3,000 3,000 1,620 LIABILITY INSURANCE 315-5621-5017
183,376 183,376 115,712 Total Wages and Benefits
K
- Parlier & Newmark Roundabout
5252 (035) - STPCML
of Council Fresno the through funding received Parlier of City The Quality Air and Mitigation Congestion (FCOG) Governments the for ) 035 ( 5252 STPCML_ under Program (CMAQ) Improvement and Parlier of intersection the at roundabout new a of construction . emissions reduce and flow traffic improve will project This . Newmark Fund 234
68 2025-2026 2025-2026 2024-2025 FUND - 234
Adopted Requested Actual STPCML-5252 (035) ROUNDABOUT
Revenue
1,260,662 1,028,408 - GRANT REVENUE 234-5000-44101
1,236,931 1,212,438 178,745 TRANSFER IN 234-5600-47003
2,497,593 2,240,847 178,745 Revenue Total
-
2,497,593 - 124,512 PROFESSIONAL SERVICES/FEES 234-5600-6520 - 2,240,847 54,233 CAPITAL EQIUIPMENT 234-5600-7001
2,497,593 2,240,847 178,745 Total Services & Supplies
2,497,593 2,240,847 178,745 Expense Total:
- - -
FUND: 234 STPCML-5252(035)
Roundabout Surplus (Deficit):
Tuolumne & Erica Crosswalk
5252 (036) - HSIPSL - Improvements
the by funded is project Improvements Crosswalk Erica & Toulumne The the upgrade to (Caltrans), Transportation of Department California and Tuolumne of intersection uncontrolled the at crossing pedestrian to designed features safety enhanced incorporate will project The . Erica more and safer a promoting access, pedestrian and visibility improve . community walkable
Fund 236
69 2025-2026 2025-2026 2024-2025 FUND - 236 HSIPSL-5252 (036) Adopted Requested Actual
Revenue
182,986 225,000 42,014 GRANT REVENUE 236-5600-44101
20,410 20,602 4,590 TRANSFER IN 236-5600-47003
203,396 245,602 46,604 Revenue Total
Expense
203,396 206,021 46,604 ENGINEERING FEES 236-5600-6519
203,396 206,021 46,604 Total Services & Supplies
203,396 206,021 46,604 Expense Total:
- 39,581 -
FUND: 236 - HSIPSL-5252 (036) Tuolumne and Erica
Crosswalk Improvements Surplus (Deficit):
TUOLUMNE AND ERICA CROSSWALK IMPROVEMENT
- Parlier Guardrail Improvements
5252 (037) - HSIPSL
the through funded is grant Improvements Guardrail Parlier The existing upgrade to (Caltrans) Transportation of Department California Improvements . Avenue Academy along treatments end and guardrails and Academy the of south miles 04 . 0 approximately place take will Sierra and Academy the near as well as intersection, Avenue Manning safety roadway enhance to intended is project The . intersection Avenue . areas these in collisions road - off - run of severity the reduce and Fund 237
70 2025-2026 2025-2026 2024-2025 FUND - 237 HSIPSL-5252 (037) Adopted Requested Actual
Revenue
188,474 193,950 5,477 GRANT REVENUE 237-5600-44101
20,222 18,450 1,329 TRANSFER IN 237-5600-47003
208,695 212,400 6,805 Revenue Total
Expense
208,695 212,400 6,805 ENGINEERING FEES 237-5600-6519
208,695 212,400 6,805 Total Services & Supplies
208,695 212,400 6,805 Expense Total:
- - -
FUND: 237 - HSIPSL-5252 (037)
Parlier Guardrail Improvements Surplus (Deficit):
PARLIER GUARDRAIL IMPROVEMENTS
School Corridor Active Transportation
Parlier Ave, Madsen Ave, – Improvements
& Tuolumne Ave. (038)
is project Improvements Transportation Active Corridor School The to (Caltrans) Transportation of Department California the by funded Planned . Avenue Parlier along safety and mobility improve - ADA bikeways, IV Class of installation the include enhancements as crosswalks, and sidewalks upgraded outs, - bulb ramps, curb accessible to designed is project The . trees shade and landscaping new as well and accessible more a create and transportation active support . users all for streetscape attractive
Fund 238
71 2025-2026 2025-2026 2024-2025 FUND - 238 ATPL-5252 (038) Adopted Requested Actual
Revenue
3,001,392 3,001,392 6,358 GRANT REVENUE 238-5600-44101
3,001,392 3,001,392 6,358 Revenue Total
Expense
294,414 294,414 6,358 ENGINEERING FEES 238-5600-6519
2,706,978 2,706,978 - CAPITAL PROJECT 238-5600-7006
3,001,392 3,001,392 6,358 Total Services & Supplies
3,001,392 3,001,392 6,358 Expense Total:
- - -
FUND: 238 - ATPL-5252 (038) Parlier Ave, Madsen Ave
and Tuolumne Ave. Surplus (Deficit):
PARLIER AVE, MADSEN AVE AND TUOLUMNE AVE.
School Corridor Active Transportation
Parlier Ave, Fig Ave, & H – Improvements
St. (039)
is project Improvements Transportation Active Corridor School The to (Caltrans) Transportation of Department California the by funded crosswalk improved and ramps, curb compliant - ADA outs, - bulb install Third Avenue, Parlier including locations, multiple at features safety pedestrian enhance to aims project The . Street H and Avenue, Fig Street, busy at safety improve and distances, crossing reduce access, . city the throughout intersections
Fund 239
72 2025-2026 2025-2026 2024-2025 FUND - 239 ATPL-5252 (039) SCHOOL CORRIDOR Adopted Requested Actual
Revenue
2,950,822 3,000,000 49,178 GRANT REVENUE 239-5600-44101 2,950,822 3,000,000 49,178 Revenue Total
Expense
264,769 264,769 49,178 ENGINEERING FEES 239-5600-6519
2,686,053 2,700,000 - CAPITAL PROJECT 239-5600-7006
2,950,822 2,964,769 49,178 Total Services & Supplies
2,950,822 2,964,769 49,178 Expense Total:
- 35,231 -
FUND: 239 - ATPL-5252 (039) School Corridor
Active Transportation Improvements Surplus (Deficit)
ACTIVE TRANSPORTATION IMPROVEMENTS
Urban Greening Grant
of State the under Program Grant Greening Urban the through Funded acquisition the includes project the Agency, Resources Natural California to is goal The . park passive new a of development and property of public greater provide and community the within space green expand and sustainability environmental promoting areas, natural to access . opportunities recreation outdoor
Fund 243
73 2025-2026 2025-2026 2024-2025 FUND - 243
Adopted Requested Actual URBAN GREENING GRANT
Revenue
152,630 1,088,561 410,209 GRANT REVENUE 243-5700-44101
- 209,348 270,944 TRANSFER IN 243-5700-47003
152,630 1,297,909 681,154 Revenue Total
Expense
152,630 - 681,154 PROFESSIONAL SERVICES/FEES 243-5200-6520 152,630 - 681,154 Total Services & Supplies
152,630 - 681,154 Expense Total:
- 1,297,909 - FUND: 243 - Urban Greening Grant Surplus (Deficit):
Parlier Flood Protection
Project
Urban the through funded project, Protection Flood Parlier The Resources Natural California of State the under Program Grant Greening upsize and basin detention existing an deepen to designed is Agency, flood year - 100 provide to drainpipes storm of feet linear 000 , 3 native, includes also It . area prone - flood historically a in protection recreational and educational as well as landscaping, tolerant - drought . recharge groundwater on focused features
Fund 245
74 2025-2026 2025-2026 2024-2025 FUND - 245
Adopted Requested Actual PARLIER FLOOD PROTECTION PROJECT Revenue
- - 3,545,289 GRANT REVENUE 243-5700-44101
213,077 213,077 681,594 TRANSFER IN 243-5700-47003
213,077 213,077 4,226,882 Revenue Total
Expense
213,077 213,077 4,226,882 PROFESSIONAL SERVICES/FEES 243-5200-6520 213,077 213,077 4,226,882 Total Services & Supplies
213,077 213,077 4,226,882 Expense Total:
- - -
FUND: 245 - Parlier Flood Protection
Project Surplus (Deficit):
American Rescue Plan Act
(ARPA)
local and state to funding federal provides (ARPA) Act Plan Rescue American The be will funds ARPA Parlier, In . efforts recovery pandemic support to governments economic promote and needs community address that activities eligible for used . resilience and recovery
Fund 250
75 2025-2026 2025-2026 2024-2025 FUND - 250
Adopted Requested Actual ARPA
Revenue
- - - GRANT REVENUE 250-5700-44101
181,268 - - TRANSFER IN 250-5700-47003
181,268 - Revenue Total
Expense
- - 247 SALARIES EXPENSE 250-5200-5000
- - 96 OVERTIME 250-5200-5006
- - 25 FICA/MEDICARE 250-5200-5012
- - 368 Total Wages and Benefits
19,675 19,307 - OPERATIONAL SUPPLIES 250-5200-6001
424,700 424,700 210,778 DOWNTOWN FACADE PROJECT 250-5600-7037 - 1,904,993 7,480 IN PARLIER SPORTS COMPLEX 250-5600-7038 78,531 - - UTILITY ASSISTANCE 250-5600-9974
522,906 2,349,000 218,258 Total Services & Supplies
- - 41,528 CAPITAL PROJECT 250-5600-7006
1,992,520 - - TRANSFER OUT 250-5600-8005
1,992,520 - 41,528 Total Capital Outlay
2,515,426 2,349,000 260,154 Expense Total:
(2,334,158) (2,349,000) (260,154) FUND: 250 - ARPA Surplus (Deficit):
Veteran’s Park
Reconstruction Project
. S. U the by funded is project Reconstruction Park Veteran’s The Management Emergency Federal Security’s Homeland of Department project The . park the at fields baseball the enhance to (FEMA) Agency recreational upgrading by resilience community strengthen to aims and capabilities response emergency both support that facilities . use community
Fund 254
2025-2026 2025-2026 2024-2025 Fund 254
Adopted Requested Actual VETERAN'S PARK RECONTRUCTION PROJECT Revenue
586,898 586,898 - GRANT REVENUE 254-5700-44101
440,173 440,173 - TRANSFER IN 254-5700-47003
1,027,071 1,027,071 - Revenue Total
Expense
1,027,071 1,027,071 - PROFESSIONAL SERVICES/FEES 254-5700-6520 1,027,071 1,027,071 - Total Services & Supplies
1,027,071 1,027,071 - Expense Total:
- - -
Fund 254
Veteran's Park Reconstruction Project Surplus (Deficit):
76 – Parlier Vision Zero Plan
693JJ32540178 - SS4A
Highway Federal the by awarded was Plan Zero Vision Parlier The A) 4 (SS All for Roads and Streets Safe the through Administration roadway analyze risks, safety transportation local identify to Program and injuries related - traffic reduce to strategies develop and data, to efforts planning comprehensive supports project This . fatalities and bicyclists, pedestrians, including users road all for safety enhance . community the across motorists
Fund 256
2025-2026 2025-2026 2024-2025 Fund - 256
Adopted Requested Actual PARLIER VISION ZERO ACTION PLAN Revenue
120,000 120,000 - GRANT REVENUE 256-5000-44101
30,000 30,000 - TRANSFER IN 256-5000-47003
150,000 150,000 - Revenue Total
Expense
150,000 150,000 - PROFESSIONAL SERVICES/FEES 256-5600-6520 150,000 150,000 - Total Services & Supplies
150,000 150,000 - Expense Total:
- - - FUND 256 Parlier Vision Zero Action Plan Surplus(Deficit):
77 – Hazard Mitigation Plan
30 - 1067 - DR4683 - HMGP
severe the following available was grant Plan Mitigation Hazard The California multiple affected that landslides and flooding storms, winter . 2022 December late in starting counties
Fund 263
2025-2026 2025-2026 2024-2025 Fund - 263
Adopted Requested Actual FEMA-HAZARD MITIGATION GRANT
Revenue
123,771 128,016 - GRANT REVENUE 263-5600-44101
40,005 40,005 - TRANSFER IN 263-5600-47003
163,776 168,021 - Revenue Total
Expense
163,776 163,776 4,245 PROFESSIONAL SERVICES/FEES 263-5600-6520 163,776 163,776 4,245 Total Services & Supplies
163,776 163,776 4,245 Expense Total:
- 4,245 (4,245) FUND 263 - FEMA-Hazard Mitigation Grant Surplus (Deficit):
78 Indoor/Outdoor Regional Sports
002 - 10 - Anna M. Caballero SG – Park
The funding secured by Senator Anna M. Caballero will support the development of the City of Parlier’s Indoor/Outdoor Regional Sports use sports fields, - Park. This project will include the construction of multi indoor recreational facilities, shaded seating areas, walking paths, and restrooms to accommodate a wide range of community sports and wellness activities. The park is intended to serve as a regional hub for youth and adult recreation, promote healthy lifestyles, and provide a safe and accessible space for residents and visitors to engage in physical activity and community events.
Fund 290
2025-2026 2025-2026 2024-2025 FUND - 290
Adopted Requested Actual ANA CABALLERO-INDOOR/OUTDOOR SPORTS PARK Revenue
724,464 997,340 272,876 GRANT REVENUE 290-5700-44101
724,464 997,340 272,876 Revenue Total
Expense
724,464 997,340 272,876
INDOOR REGIONAL SPORTS PARK 290-5700-7038
724,464 997,340 272,876 Total Services & Supplies
724,464 997,340 272,876 Expense Total:
- - -
FUND: 290 - Ana Caballero
Indoor/Outdoor Sports Park Surplus (Deficit):
79 16054 PLHA - 20
of Department California the by funded is grant 16054 PLHA - 20 The Local Permanent the under Development Community and Housing homebuyer support will Funding . program (PLHA) Allocation Housing Centers, Navigation for costs capital and operating programs, assistance increase to aims grant The . units dwelling of rehabilitation and for services supportive provide opportunities, housing affordable housing existing of condition the improve and populations, homeless . stock
Fund 297
80 2025-2026 2025-2026 2024-2025 FUND - 297
Adopted Requested Actual 20-PLHA-16054
Revenue
156,159 - 408,706 GRANT REVENUE 297-5700-44101
156,159 - 408,706 Revenue Total
Expense
24,568 - 975 ACTIVITY DELIVERY 297-5700-6533
- - 2,700 ADMINISTRATIVE FEES 297-5700-6582
536,622 405,031 - HOME REHAB/ADU 297-5700-9979
561,190 405,031 3,675 Total Services & Supplies
561,190 405,031 3,675 Expense Total:
(405,031) (405,031) 405,031 FUND: 297 20-PLHA-16054 Surplus (Deficit) I.N. Parlier Sports Park (Outdoor)
01861 - 032 PJ#06 - 10 - LW –
Water and Land the by funded is (Outdoor) Park Sports Parlier N.I The The . park community new a of construction the for Fund Conservation promote opportunities, recreational enhance to intended is project . ages all of residents for life of quality improve and activity, outdoor Fund 299
81 2025-2026 2025-2026 2024-2025 FUND - 299
Adopted Requested Actual I.N. PARLIER SPORTS PARK (OUTDOOR) Revenue
4,100,000 3,864,024 - GRANT REVENUE 299-5000-44101
4,100,000 3,864,024 - Revenue Total
Expense
- - - CAPITAL PROJECT 250-5700-7006
- 99,546 - TRANSFER OUT 250-5700-8005
- - - Total Capital Outlay
- - - Expense Total:
4,100,000 3,864,024 -
FUND: 299 I.N. Parlier Sports Park
(Outdoor) Surplus (Deficit)
Police Station Rehabilitation
BSCC AB179 -
and governments local to funding provides grant 179 AB BSCC The of rehabilitation the in assist to California in organizations community . department police the
Fund 314
82 2025-2026 2025-2026 2024-2025 Fund 314
Adopted Requested Actual BSCC AB179 POLICE STATION
Revenue
- - - GRANT REVENUE 314-5000-44101
- - - Revenue Total
Expense
1,093,339 1,101,082 405,938 PROFESSIONAL SERVICES/FEES 314-5400-6520 - - 35,907 CONTRACTORS 314-5400-6545
1,093,339 1,101,082 441,845 Total Services & Supplies
1,093,339 1,101,082 441,845 Expense Total:
(1,093,339) (1,101,082) (441,845) FUND 314 - BSCC AB179 Police Station Surplus (Deficit):
Flood Control & Groundwater
Prop 1 – Phase I – Banking Project
4600015081 - DWR
Kings the by funded is project Banking Groundwater & Control Flood The support to Plan Management Water Regional Integrated Basin their increase to basins retention stormwater existing retrofitting recharge groundwater functional into them convert and capacity storage adjacent to connections hydraulic establish will project The . basins surface of delivery the enabling facilities, District Irrigation Consolidated are included basins The . banking groundwater for basins the into water . Basin Tuolumne and Basin, Avila Basin, Foothill the
Fund 316
2025-2026 2025-2026 2024-2025 Fund - 316
Adopted Requested Actual PROPOSITION 1 CDWR KINGS BASIN Revenue
3,845,740 3,927,650 195,159 GRANT REVENUE 316-5700-44101 3,845,740 3,927,650 195,159 Revenue Total
Expense
- - 195,159 PROFESSIONAL SERVICES/FEES 316-5700-6520
- - 195,159 Total Services & Supplies
3,845,740 3,927,650 - CAPITAL PROJECT 316-5700-7006
- - - TRANSFER OUT 316-5700-8005
3,845,740 3,927,650 - Total Capital Outlay
3,845,740 3,927,650 195,159 Expense Total:
- - -
FUND 316 - Proposition 1
CDWR Kings Basin Surplus (Deficit):
83 17071 - PLHACOM - 21
California of State the by funded is grant 17071 - PLHACOM - 21 The to is grant The . (HUD) Development Urban and Housing of Department on located Apartments Family Parlier of development the support to housing affordable provide will project The . Avenue Manning . needs housing local address and growth community promote Fund 317
84 2025-2026 2025-2026 2024-2025 FUND - 317
Adopted Requested Actual 21-PLHACOM-17071
Revenue
- - 5,000,000 GRANT REVENUE 317-5700-44101
- - 5,000,000 Revenue Total
Expense
140,000 - - SALARIES EXPENSE 317-5700-500
20,000 - - OVERTIME 317-5700-500
15,000 - - PERS-PENSION 317-5700-5011
15,000 - - INSURANCE-MED,DEN,VISION 317-5700-5011
11,500 - - FICA/MEDICARE 317-5700-5012
5,000 - - LIFE, LTD & STD 317-5700-5014
15,000 - - UNEMPLOYMENT INSURANCE 317-5700-5016
18,500 - - LIABILITY INSURANCE 317-5700-5017
240,000 - - Total Wages and Benefits
4,750,000 5,000,000 - PROFESSIONAL SERVICES/FEES 317-5700-6520 10,000 - 525 CONSULTANT 317-5700-6556
4,760,000 5,000,000 - Total Services & Supplies
5,000,000 5,000,000 - Expense Total:
(5,000,000) (5,000,000) 5,000,000 FUND: 31721-PLHA-17071 Surplus (Deficit) 18026 - CALHOME - 23
California of State the by funded is grant 18026 - CALHOME - 23 The provides It . Development Community and Housing of Department the and programs Homebuyer Time - First support to assistance financial expand to is goal The . (ADUs) Units Dwelling Accessory of development accessibility housing improve and opportunities housing affordable . community the within
Fund 340
85 2025-2026 2025-2026 2024-2025 FUND - 340
Adopted Requested Actual 23-CALHOME-18026
Revenue
3,000,000 1,500,000 - GRANT REVENUE 340-5700-44101
3,000,000 1,500,000 - Revenue Total
Expense
- - 14,580 PROFESSIONAL SERVICES/FEES 340-5700-6520
1,985,420 1,000,000 - FIRST TIME HOME MORTGAGE ASSISTANCE 340-5700-8100 1,000,000 500,000 - ADU LOAN PROGRAM 340-5700-9987
2,985,420 1,500,000 14,580 Total Services & Supplies
2,985,420 1,500,000 14,580 Expense Total:
14,580 - (14,580) FUND: 340 23-CALHOME-18026 Surplus (Deficit) F2102050 – TCP Project
001C - PJ#1010025
Control Resources Water California the by funded is project TCP The for system treatment centralized a of construction the support to Board City’s the from TCP) - 3, 2, 1( Trichloropropane - 3, 2, 1 of removal of installation the includes project The . supply groundwater to trains treatment (GAC) carbon activated granular six approximately help will system The . A4 and A2. No Wells from extracted water treat and standards water drinking state with compliance in is City the ensure . supply water City’s the of quality overall the enhance Fund 403
86 2025-2026 2025-2026 2024-2025 FUND - 403
Adopted Requested Actual TCP PROJECT
Revenue
3,775,474 4,158,303 7,776,537 GRANT REVENUE 403-5000-44101 3,766 9,712 3,766 INTEREST REVENUE 403-5000-46000
3,779,240 4,168,015 7,780,303 Revenue Total
Expense
- - 9,384,622 TRANFER OUT 403-5600-8005
3,775,474 4,158,303 7,843,815 CAPITAL PROJECT 403-5600-7006 3,775,474 4,158,303 17,228,437 Total Capital Outlay
3,842,752 4,158,303 17,228,437 Expense Total:
(63,512) 9,712 (9,448,134) FUND: 403 - TCP Project Surplus (Deficit) State Water Resource Control
210 - 8193 - 06 - PJ# C – Board
Resources Water California the by funded is grant 210 - 8193 - 05 - C PJ# The wastewater City’s the bring to improvements for Board Control The . regulations discharge effluent with compliance into plant treatment quality - higher produce to processes treatment upgrade will project to removal nitrogen enhance reuse, beneficial for suitable effluent to consumption energy reduce and resources, groundwater safeguard . efficiency operational overall improve
Fund 404
87 2025-2026 2025-2026 2024-2025 FUND - 404
Adopted Requested Actual WASTEWATER IMPROVEMENT PROJECT Revenue
7,500,211 7,502,871 28,560 GRANT REVENUE 404-5000-44101 7,500,211 7,502,871 28,560 Revenue Total
Expense
7,500,211 7,502,871 28,560 PROFESSIONAL SERVICES/FEES 404-5600-6520 7,500,211 7,502,871 28,560 Total Services & Supplies
7,500,211 7,502,871 28,560 Expense Total:
- - - FUND: 404 Wastewater Improvement Projects Surplus (Deficit) – Basin Improvement
D2419002 - SWRCB
Water State the through funding awarded was City the , 2024 In Flores Richard the of capacity the enhance to Board Control Resources flood provide quality, stormwater improve will project This . Basin the through recharge groundwater support and mitigation, . practices design resilient and infrastructure green of implementation Fund 406
88 2025-2026 2025-2026 2024-2025 FUND - 406
Adopted Requested Actual BASIN IMPROVEMENT
Revenue
5,028,419 5,115,499 211,581 GRANT REVENUE 406-5600-44101 - - - TRANSFER IN 406-5600-47003
5,028,419 5,115,499 211,581 Revenue Total
Expense
5,028,419 5,115,499 211,581 PROFESSIONAL SERVICES/FEES 406-5600-6520 5,028,419 5,115,499 211,581 Total Services & Supplies
5,028,419 5,115,499 211,581 Expense Total:
- - - FUND: 406 Basin ImprovementT Surplus (Deficit):
– Parlier Water Storage Tank Project
- Small Community Drought Relief
4600015920
drought community small the of part is Project Tank Storage Water The gallon - 000 , 300 a install to funds providing in aids which program relief water the improve to appurtenances associated and tank storage water . storage system
Fund 427
89 2025-2026 2025-2026 2024-2025 FUND - 427
Adopted Requested Actual WATER STORAGE TANK PROJECT
Revenue
635,331 635,331 129,669 GRANT REVENUE 427-5600-44101
150,000 - - TRANSFER IN 427-5600-47003
785,331 635,331 129,669 Revenue Total
Expense
785,331 635,331 129,669 PROFESSIONAL SERVICES/FEES 427-5600-6520 785,331 635,331 129,669 Total Services & Supplies
785,331 635,331 129,669 Expense Total:
- - - FUND: 427 - Water Storage Tank Project Surplus (Deficit) Sustainable Communities Grant
Tactical Urbanism 74A1380 – SB1
identify to studies pilot support will grant Communities Sustainable The . community the from input with countermeasures safety effective targeted of list a develop to used be will studies these from Findings transportation enhance to recommendations project and improvements . safety
Fund 559
90 2025-2026 2025-2026 2024-2025 FUND - 559
Adopted Requested Actual SUSTAINABLE COMMUNITIES GRANT SB1 Revenue
9,942 - 161,161 GRANT REVENUE 559-5700-44101
- - 45,765 TRANSFER IN 559-5700-47003
9,942 - 206,926 Revenue Total
Expense
9,942 11,000 161,161 PROFESSIONAL SERVICES/FEES 559-5700-6520 9,942 11,000 161,161 Total Services & Supplies
9,942 11,000 161,161 Expense Total:
- (11,000) 45,765
FUND: 559 Sustainable Communities
Grant SB1 Surplus (Deficit):
Enterprise Funds
The water fund handles the services of the water system within the City of Parlier. The Finance and Public Works departments share the responsibility for the operations of the water system .
____________________________________________________
Services
Delivery of water to residents ▪
Billing, collections, and water connection fees ▪
Servicing as needed in emergencies ▪
Water Fund
Wages &
Benefits
45%
Services &
Supplies
55%
EXPENSES
Fund 400
92 93
2026 - 2025 2026 - 2025 2025 - 2024 FUND: 400
Adopted Requested Actual WATER
Revenue
5,000 6,000 7,352 INTEREST REVENUE 46000 - 5000 - 400
2,658,655 2,658,655 2,215,941 UTILITIES REVENUE 45401 - 5600 - 400 33,000 34,000 33,160 LATE CHARGE FEE 45400 - 7100 - 400 58,000 55,000 58,890 RECONNECTION FEE 45403 - 7100 - 400 4,400 4,400 4,000 HOOK UP FEE 45404 - 7100 - 400
2,759,055 2,758,055 2,319,343 Revenue Total
Expense
- - 8,337 SALARIES EXPENSE 5000 - 5100 - 400
39,000 75,000 39,220 SALARIES EXPENSE 5000 - 5200 - 400 282,500 282,500 146,690 SALARIES EXPENSE 5000 - 5300 - 400 360,000 350,000 360,970 SALARIES EXPENSE 5000 - 5600 - 400 1,000 1,000 1 OVERTIME 5006 - 5200 - 400
2,000 2,000 2,025 OVERTIME 5006 - 5300 - 400
25,000 25,000 26,816 OVERTIME 5006 - 5600 - 400
7,000 7,000 9,446 PENSION - PERS 5010 - 5200 - 400
24,800 24,800 16,075 PENSION - PERS 5010 - 5300 - 400
41,000 41,000 45,063 PERS PENSION 5010 - 5600 - 400
16,800 16,800 185 MED,DEN,VISION - INSURANCE 5011 - 5100 - 400 10,000 10,000 8,224 MED,DEN,VISION - INSURANCE 5011 - 5200 - 400 20,000 20,000 5,460 MED,DEN,VISION - INSURANCE 5011 - 5300 - 400 47,900 47,900 46,458 MED,DEN,VISION - INSURANCE 5011 - 5600 - 400 200 200 634 FICA/MEDICARE 5012 - 5100 - 400
5,700 5,700 2,749 FICA/MEDICARE 5012 - 5200 - 400
21,600 21,600 10,185 FICA/MEDICARE 5012 - 5300 - 400
25,000 25,000 24,798 FICA/MEDICARE 5012 - 5600 - 400
500 500 351 LIFE, LTD & STD 5014 - 5200 - 400
3,800 3,800 1,447 LIFE, LTD & STD 5014 - 5300 - 400
4,800 4,800 3,007 LIFE, LTD & STD 5014 - 5600 - 400
1,300 1,300 1,074 WORKERS COMP 5015 - 5100 - 400
6,500 6,087 7,800 WORKERS COMP 5015 - 5200 - 400
8,300 8,300 10,637 WORKERS COMP 5015 - 5300 - 400
28,760 28,760 36,856 WORKERS COMP 5015 - 5600 - 400
1,600 838 1,647 LIABILITY INSURANCE 5017 - 5100 - 400
12,900 12,883 12,098 LIABILITY INSURANCE 5017 - 5200 - 400 17,610 17,609 16,537 LIABILITY INSURANCE 5017 - 5300 - 400 57,200 57,165 53,685 LIABILITY INSURANCE 5017 - 5600 - 400 1,072,770 1,097,542 898,476 Total Wages & Benefits
475,000 500,000 476,484 INTERGOVERNMENT SVCS 9982 - 5000 - 400 13,000 11,746 12,609 VEHICLE MAINTENANCE 6532 - 5600 - 400 1,700 1,755 1,585 TRAVEL, MEETINGS & TRAINING 6503 - 5600 - 400 450 490 436 TRAVEL, MEETINGS & TRAINING 6503 - 5300 - 400 1,500 1,754 - TRAVEL, MEETINGS & TRAINING 6503 - 5100 - 400 1,500 1,642 1,463 TOOLS & MINOR EQUIPMENT 6004 - 5600 - 400 16,500 16,051 16,045 TELEPHONE/DATA/PAGER 6510 - 5600 - 400 2,200 2,243 2,295 TELEPHONE/DATA/PAGER 6510 - 5300 - 400 100 - 81 TELEPHONE/DATA/PAGER 6510 - 5617 - 400
94 2026 - 2025 2026 - 2025 2025 - 2024 FUND: 400
Adopted Requested Actual WATER Continued
100 - 98 SAFETY EQUIPMENT 6005 - 5600 - 400
24,000 - 23,542 REPAIRS & MAINTENANCE 6531 - 5600 - 400 33,500 33,047 33,202 REGULATORY FEES 6583 - 5600 - 400
135,000 106,654 134,180 PROFESSIONAL SERVICES/FEES 6520 - 5600 - 400 32,000 21,744 31,725 PROFESSIONAL SERVICES/FEES 6520 - 5300 - 400 28,000 28,000 24,562 PROFESSIONAL SERVICES/FEES 6520 - 7100 - 400 400 609 492 PROFESSIONAL SERVICES/FEES 6520 - 5100 - 400 200 - 206 PROFESSIONAL SERVICES/FEES 6520 - 5200 - 400
11,400 11,348 11,425 POSTAGE, SHIPPING & FREIGHT 6012 - 5300 - 400 2,300 2,545 2,266 POSTAGE, SHIPPING & FREIGHT 6012 - 5600 - 400 88,000 71,506 91,368 PARTS & SUPPLIES 6002 - 5600 - 400 2,000 1,881 1,968 PARTS & SUPPLIES 6002 - 5300 - 400
2,500 2,740 2,439 OPERATIONAL SUPPLIES 6001 - 5300 - 400 600 379 527 OFFICE SUPPLIES 6000 - 5600 - 400
400 421 375 OFFICE SUPPLIES 6000 - 5300 - 400
3,300 3,629 3,231 MEMBERSHIP DUES 6501 - 5300 - 400
2,750 3,067 2,731 MEMBERSHIP DUES 6501 - 5600 - 400
150,000 149,645 - LANDSCAPE - MAINTENANCE 6550 - 7100 - 400 3,000 3,129 2,990 LEASE CONTRACTS 6541 - 5300 - 400
- - 52 LATE CHARGES 6554 - 5600 - 400
29,000 27,169 30,493 LAB ANALYSIS & TESTING 6544 - 5600 - 400 2,100 2,100 314 IT SERVICES 6551 - 5300 - 400
4,000 4,000 169 IT SERVICES 6551 - 5600 - 400
23,500 20,750 23,213 FUEL 6011 - 5600 - 400
150 131 118 FUEL 6011 - 5300 - 400
230,000 202,673 220,353 ELECTRICITY 6512 - 5600 - 400
2,700 2,916 2,782 ELECTRICITY 6512 - 5300 - 400
35,000 35,787 41,580 CONTRACT SERVICES 6542 - 5600 - 400 20,500 15,187 13,924 CONTRACT SERVICES 6542 - 5300 - 400 10,700 10,700 - CONSULTANT 6556 - 5600 - 400
8,000 7,580 - SOFTWARE - COMPUTER 6553 - 5300 - 400
3,000 1,500 - HARDWARE - COMPUTER 6552 - 5300 - 400
50,000 52,828 47,061 ADCOMP/CC TRANSACTION FEE 6581 - 5300 - 400 1,450,050 1,359,346 1,258,384 Total Services & Supplies 3,750 3,750 3,544 DEBT SERVICE PRINCIPAL 9000 - 5300 - 400 1,200 1,185 1,056 DEBT SERVICE PRINCIPAL 9000 - 5600 - 400 600 600 520 INT - DEBT SVC 9001 - 5300 - 400
180 174 155 INT. - DEBT SVC 9001 - 5600 - 400
5,730 5,709 5,275 Total Debt Service
2,528,550 2,462,597 2,162,135 Expense Total
230,505 295,458 157,208 WATER Surplus (Deficit) - FUND: 400 The wastewater fund manages and services the
treatment of wastewater from the residents and
businesses of Parlier. The Public Works department is
primarily responsible for the activities of this account. ____________________________________________________
Services
Provide wastewater services to the Parlier residents. ▪ Monitoring the Wastewater transaction ▪
Performing Sewer Inspections ▪
Operation of Sampling Stations ▪
Wastewater Fund
Wages &
Benefits
42%
Services &
Supplies
50%
Debt
Services
8%
EXPENSES
Fund 401
95 96
2026 - 2025 2026 - 2025 2025 - 2024 FUND: 401
Adopted Requested Actual WASTEWATER
1,500 1,510 1,231 INTEREST REVENUE 46000 - 5000 - 401
2,800 2,800 2,078 SEWER - KERNEY AG 46017 - 5000 - 401
2,415,200 2,415,200 2,228,408 UTILITIES REVENUE 45400 - 7100 - 401 450 450 234 USDA UTILITIES REV ENUE 46004 - 7100 - 401
2,419,950 2,419,960 2,231,951 Revenue Total
Expense
16,800 16,800 8,337 SALARIES EXPENSE 5000 - 5100 - 401
119,000 119,000 47,428 SALARIES EXPENSE 5000 - 5200 - 401 287,500 254,100 205,825 SALARIES EXPENSE 5000 - 5300 - 401 269,300 191,200 134,794 SALARIES EXPENSE 5000 - 5600 - 401 - 100 - OVERTIME 5006 - 5200 - 401
3,360 2,500 2,428 OVERTIME 5006 - 5300 - 401
10,000 10,000 8,816 OVERTIME 5006 - 5600 - 401
11,050 15,000 13,919 PENSION - PERS 5010 - 5200 - 401
16,450 18,000 21,696 PENSION - PERS 5010 - 5300 - 401
28,700 16,900 22,931 PENSION - PERS 5010 - 5600 - 401
13,300 13,300 8,910 MED,DEN,VISION - INSURANCE 5011 - 5200 - 401 16,500 16,500 9,123 MED,DEN,VISION - INSURANCE 5011 - 5300 - 401 47,000 47,000 36,728 MED,DEN,VISION - INSURANCE 5011 - 5600 - 401 200 200 185 MED,DEN.VISION - INSURANCE 5011 - 5100 - 401 600 900 394 LIFE, LTD & STD 5014 - 5200 - 401
2,050 4,100 2,103 LIFE, LTD & STD 5014 - 5300 - 401
1,800 2,600 1,273 LIFE, LTD & STD 5014 - 5600 - 401
1,300 1,300 634 FICA/MEDICARE 5012 - 5100 - 401
9,100 9,100 3,355 FICA/MEDICARE 5012 - 5200 - 401
19,500 19,500 14,737 FICA/MEDICARE 5012 - 5300 - 401
14,700 14,700 10,229 FICA/MEDICARE 5012 - 5600 - 401
900 838 1,074 WORKERS COMP 5015 - 5100 - 401
7,470 7,470 9,573 WORKERS COMP 5015 - 5200 - 401
12,500 12,450 15,955 WORKERS COMP 5015 - 5300 - 401
11,100 11,062 14,175 WORKERS COMP 5015 - 5600 - 401
1,750 1,754 1,648 LIABILITY INSURANCE 5017 - 5100 - 401 15,900 15,878 14,912 LIABILITY INSURANCE 5017 - 5200 - 401 26,500 26,568 24,951 LIABILITY INSURANCE 5017 - 5300 - 401 22,150 22,137 20,789 LIABILITY INSURANCE 5017 - 5600 - 401 986,480 870,957 656,922 Total Wages & Benefits
97 2026 - 2025 2026 - 2025 2025 - 2024 FUND: 401
Adopted Requested Actual WASTEWATER Continued
42,500 42,549 50,804 ADCOMP/CC TRANSACTION FEE 6581 - 5300 - 401 - - 51,852 CAPITAL EQUIPMENT 7001 - 5600 - 401
12,200 12,241 11,303 CONTRACT SERVICES 6542 - 5300 - 401 35,200 35,153 39,548 CONTRACT SERVICES 6542 - 5600 - 401 3,100 3,117 2,959 ELECTRICITY 6512 - 5300 - 401
631,500 631,523 624,119 ELECTRICITY 6512 - 5600 - 401
- - - ENGINEERING FEES 6519 - 5600 - 401
150 132 118 FUEL 6011 - 5300 - 401
14,900 14,801 17,195 FUEL 6011 - 5600 - 401
1,100 1,058 314 IT SERVICES 6551 - 5300 - 401
4,100 4,059 169 IT SERVICES 6551 - 5600 - 401
30,300 30,296 34,238 LAB ANALYSIS & TESTING 6544 - 5600 - 401 3,200 3,129 2,990 LEASE CONTRACTS 6541 - 5300 - 401
3,300 3,327 3,231 MEMBERSHIP DUES 6501 - 5300 - 401
11,800 13,322 11,858 MEMBERSHIP DUES 6501 - 5600 - 401
250 243 216 OFFICE SUPPLIES 6000 - 5300 - 401
2,800 2,740 2,439 OPERATIONAL SUPPLIES 6001 - 5300 - 401 900 893 795 PARTS & SUPPLIES 6002 - 5300 - 401
12,500 12,416 12,083 PARTS & SUPPLIES 6002 - 5600 - 401 11,150 11,349 10,100 POSTAGE, SHIPPING & FREIGHT 6012 - 5300 - 401 200 - 206 PROFESSIONAL SERVICES/FEES 6520 - 5100 - 401
300 - 316 PROFESSIONAL SERVICES/FEES 6520 - 5200 - 401
19,000 18,598 32,119 PROFESSIONAL SERVICES/FEES 6520 - 5300 - 401 87,800 87,759 90,190 PROFESSIONAL SERVICES/FEES 6520 - 5600 - 401 15,000 15,083 14,644 PROPERTY TAX ADMIN COST 6580 - 5600 - 401 53,000 52,909 51,368 REGULATORY FEES 6583 - 5600 - 401
1,900 1,894 1,839 TELEPHONE/DATA/PAGER 6510 - 5300 - 401 6,000 5,927 5,915 TELEPHONE/DATA/PAGER 6510 - 5600 - 401 1,000 910 810 TOOLS & MINOR EQUIPMENT 6004 - 5600 - 401 500 490 436 TRAVEL, MEETINGS & TRAINING 6503 - 5300 - 401 2,200 2,135 1,900 TRAVEL, MEETINGS & TRAINING 6503 - 5600 - 401 2,000 1,893 1,931 VEHICLE MAINTENANCE 6532 - 5600 - 401 1,009,850 1,009,946 1,078,006 Total Services & Supplies 133,200 133,200 118,544 DEBT SVC PRINC 9000 - 5300 - 401 31,500 31,175 42,995 INT. - DEBT SVC 9001 - 5300 - 401
1,100 1,087 1,056 DEBT SVC/PRINCIPAL 9000 - 5600 - 401
2,800 2,755 2,675 INT. - DEBT SVC 9001 - 5600 - 401
168,600 168,217 165,270 Total Debt Service
2,164,930 2,049,120 1,900,198 Expense Total
255,020 370,840 331,753 WASTEWATER Surplus (Deficit) - FUND: 401 The disposal fund accounts for all the services of solid waste. The City of Parlier contract Mid Valley Disposal to provide weekly refuse pickup at homes and business
throughout the City.
____________________________________________________
Services
Provides solid waste services to the Parlier residents. ▪ Monitor Solid Waste Transaction ▪
Managing Unpredictable Costs ▪
Provide Recycling Opportunities ▪
Solid Waste Fund
Salaries &
Benefits
7%
Services &
Supplies
93%
EXPENSES
Fund 402
98 99
2026 - 2025 2026 - 2025 2025 - 2024 FUND: 402
Adopted Requested Actual WASTEWATER
Revenue
1,781,950 1,781,951 1,730,050 UTILITIES REVENUE 45400 - 7100 - 402 - - 21 INTEREST REVENUE 46000 - 7100 - 402
1,781,950 1,781,951 1,730,071 Revenue Total
Expense
12,600 12,600 16,677 SALARIES EXPENSE 5000 - 5100 - 402 18,500 - 10,733 SALARIES EXPENSE 5000 - 5200 - 402
62,200 62,200 122,661 SALARIES EXPENSE 5000 - 5300 - 402 - - 1,913 OVERTIME 5006 - 5300 - 402
900 - 815 PENSION - PERS 5010 - 5200 - 402
5,500 5,500 10,949 PENSION - PERS 5010 - 5300 - 402
2,000 - 833 MED,DEN,VISION - INSURANCE 5011 - 5200 - 402 3,500 4,700 3,575 MED,DEN,VISION - INSURANCE 5011 - 5300 - 402 750 1,400 370 MED,DEN.VISION - INSURANCE 5011 - 5100 - 402 100 - 114 LIFE, LTD & STD 5014 - 5200 - 402
900 900 1,262 LIFE, LTD & STD 5014 - 5300 - 402
1,000 1,000 1,268 FICA/MEDICARE 5012 - 5100 - 402
1,480 - 731 FICA/MEDICARE 5012 - 5200 - 402
4,800 4,800 8,845 FICA/MEDICARE 5012 - 5300 - 402
1,850 1,849 2,058 WORKERS COMP 5015 - 5100 - 402
4,150 - 5,318 WORKERS COMP 5015 - 5200 - 402
5,600 6,571 8,421 WORKERS COMP 5015 - 5300 - 402
8,500 9,000 8,505 WORKERS COMP 5015 - 5600 - 402
2,850 2,840 3,158 LIABILITY INSURANCE 5017 - 5100 - 402 4,421 - 8,248 LIABILITY INSURANCE 5017 - 5200 - 402
13,950 13,909 13,062 LIABILITY INSURANCE 5017 - 5300 - 402 15,000 15,000 12,382 LIABILITY INSURANCE 5017 - 5600 - 402 170,551 142,269 241,898 Total Wages & Benefits
100
2026 - 2025 2026 - 2025 2025 - 2024 FUND: 402
Adopted Requested Actual WASTEWATER Continued
48,700 48,655 43,318 ADCOMP/CC TRANSACTION FEE 6581 - 5300 - 402 7,000 7,000 - CONSULTANT 6556 - 5300 - 402
14,350 14,316 13,150 CONTRACT SERVICES 6542 - 5300 - 402 1,488,000 1,487,980 1,324,255 GARBAGE SERVICES 6514 - 5300 - 402 1,600 1,575 1,401 MEMBERSHIP DUES 6501 - 5300 - 402
1,350 1,340 1,302 MEMBERSHIP DUES 6501 - 5600 - 402
600 600 534 OFFICE SUPPLIES 6000 - 5300 - 402
2,740 2,740 2,439 OPERATIONAL SUPPLIES 6001 - 5300 - 402 900 893 795 PARTS & SUPPLIES 6002 - 5300 - 402
11,350 11,349 10,100 POSTAGE, SHIPPING & FREIGHT 6012 - 5300 - 402 - - 413 PROFESSIONAL SERVICES/FEES 6520 - 5200 - 402
6,500 6,500 11,539 PROFESSIONAL SERVICES/FEES 6520 - 5300 - 402 35,400 35,325 33,902 PROFESSIONAL SERVICES/FEES 6520 - 5600 - 402 - - 81 TELEPHONE/DATA/PAGER 6510 - 5300 - 402
220 215 191 TRAVEL, MEETINGS & TRAINING 6503 - 5300 - 402 1,618,710 1,618,488 1,443,420 Total Services & Supplies 550 535 520 DEBT SERVICE INTEREST 9001 - 5300 - 402
3,650 3,650 3,544 DEBT SERVICE PRINCIPAL 9000 - 5300 - 402 1,100 1,088 1,056 DEBT SERVICE PRINCIPAL 9000 - 5600 - 402 160 160 155 DEBT SERVICE INTEREST 9001 - 5600 - 402
5,460 5,433 5,275 Total Services & Supplies
1,794,721 1,766,190 1,690,593 Expense Total
(12,771) 15,761 39,478 GARBAGE Surplus(Deficit) - FUND: 402 Other Additional Funds
101
Opioid Settlement
governments local to allocated funds represents Settlement Opioid The and manufacturers opioid with settlement legal nationwide a of part as of City The . crisis opioid the in role their for responsible held distributors remediation opioid support to allocations annual receive will Parlier recovery and education, treatment, prevention, including efforts, . services
Fund 310
2025-2026 2025-2026 2024-2025 Fund 310
Adopted Requested Actual OPIOID SETTLEMENT
Revenue
42,818 42,818 42,818 GRANT REVENUE 310-5700-44101
2,141 2,141 -
INTEREST RECEIVABLE 310-13108
44,959 44,959 - Revenue Total
-
- - - Expense
25,000 25,000 4,787 PROFESSIONAL SERVICES/FEES 310-6400-6520 25,000 25,000 4,787 Total Services & Supplies
25,000 25,000 4,787 Expense Total:
19,959 19,959 38,031 Fund 310 Surplus (Deficit):
102
Home Program Income
ongoing support to Income Program HOME available utilize will City The . households income - moderate and - low benefit that initiatives housing time - first programs, rehabilitation toward directed be will Funding funds the of portion A. support related - ADU and assistance, homebuyer in compliance, and oversight program for allocated be also will repayments loan The . requirements regulatory HOME with alignment : grants following the from are received
2355 - HOME - 06 •
4988 - HOME - 08 •
6202 - HOME - 09 •
6843 - HOME - 10 •
7656 - HOME - 11 •
9275 - HOME - 14 •
11378 - HOME - 16 •
Fund 244
2025-2026 2025-2026 2024-2025 Fund - 244
Adopted Requested Actual HOME PROGRAM INCOME FUND
Revenue
65,000 65,000 64,225 LOAN REPAYMENTS 244-5000-46015
65,000 65,000 64,225 Revenue Total:
Expense
158 157 156 GRANTS 244-5700-6535
158 157 156 Total Services & Supplies
158 157 156 Expense Total:
64,842 64,843 64,069 FUND 244LHOME Program Income Surplus(Deficit):
103
HOME Program - CAL
Income
support to Income Program CALHOME available utilize will city The income - moderate and - low benefit that initiatives housing ongoing programs, rehabilitation toward directed be will Funding . households be also will funds the of portion A. assistance homebuyer time - first and with alignment in compliance, and oversight program for allocated are received repayments loan The . requirements regulatory CALHOME : grants following the from
7331 - HOME - CAL - 10 •
8240 - HOME - CAL - 11 •
8072 - HOME - CAL - 11 •
Fund 255
104
2025-2026 2025-2026 2024-2025 Fund - 255
Adopted Requested Actual CALHOME PROGRAM INCOME FUND
Revenue
212,470 212,470 212,470 LOAN REPAYMENTS 255-5000-46015
- - - TRANSFER IN 255-5000-47003
212,470 212,470 212,470 Revenue Total:
- - - Expense
- - - Expense Total:
212,470 212,470 212,470 FUND 255 CALHOME Program Income Surplus(Deficit):
CDBG Program Income
Grant Block Development Community available utilize will City The related - housing implementing continue to Income Program (CDBG) In . households income - moderate to - low benefit that activities be will funds the of portion a requirements, CDBG with accordance Any . oversight compliance and administration general for designated reprogrammed be may and reserve in remain will balance unallocated project emerging or demand increased address to year fiscal the during : areas main two to allocated are funds Income Program . needs Rehabilitation Housing •
Assistance Homebuyer Time - First •
Fund 300
105
2025-2026 2025-2026 2024-2025 FUND - 300
Adopted Requested Actual CDBG PROGRAM INCOME
Revenue
13,852 - - GRANT REVENUE 300-5000-44101
13,852 - - Revenue Total
- - - Expense
- - - Expense Total:
13,852 - - FUND: 300 - Program Income Surplus (Deficit):
TCP Settlement
compensation involving agreements legal to refers Settlement TCP The with supplies water contaminating for responsible companies from in historically used chemical toxic a (TCP), Chloropropane Tri - 3, 2, 1 . processes industrial and pesticides
Fund 405
2025-2026 2025-2026 2024-2025 FUND - 405
Adopted Requested Actual TCP SETTLEMENT
Revenue
- - - GRANT REVENUE 405-5000-44101
- - 7,992
INTEREST REVENUE 405-5000-46000
- - 9,384,622 TRANSFER IN 405-5000-47003
- - 9,392,614 Revenue Total
Total Wages and Benefits
Expense
1,000,000 1,000,000 - CAPITAL PROJECT 405-5600-7006
1,000,000 1,000,000 - Total Services & Supplies
1,000,000 1,000,000 - Expense Total:
(1,000,000) (1,000,000) 9,392,614 FUND 405 - TCP Settlement Surplus (Deficit):
106
Successor’s Agency
the manage to established entity public a is Agency Successor’s The agency redevelopment dissolved a of obligations and responsibilities under 2012 in RDAs of dissolution the Following . California in (RDA) the down wind to created were agencies successor , 26 X1 Bill Assembly off paying assets, managing include duties Their . RDAs former of affairs are obligations remaining that ensuring and projects, overseeing debts, oversight local a of oversight the under work agencies Successor . met monitors which Finance, of Department California the and board . assets redevelopment to related management financial and compliance Fund 602
107
2025-2026 2025-2026 2024-2025 GENERAL FUND - 602
Adopted Requested Actual SUCCESSORS AGENCY
Revenue
500 736 1,099 INTEREST REVENUE 602-5000-46000
501,529 248,810 248,810 SUCCESSOR AGENCY PROPERTY TAX 602-8100-40011 502,029 249,546 249,909 Revenue Total:
Expense
- - 39,619 SALARIES EXPENSE 602-8100-5000
- - 694 OVERTIME 602-8100-5006
- - 13,661 PERS-PENSION 602-8100-5010
- - 5,381 INSURANCE-MED,DEN,VISION 602-8100-5011
- - 2,816 FICA/MEDICARE 602-8100-5012
- - 427 LIFE, LTD & STD 602-8100-5014
- - 5,673 WORKERS COMP 602-8100-5015
- - 68,272 Total Wages & Benefits
- - 28 TRAVEL, MEETINGS & TRAINING 602-8100-6503
- - 2,064 PROFESSIONAL SERVICES/FEES 602-8100-6520
- - 14,191 CONTRACT SERVICES 602-8100-6542
1,800 1,800 1,800 ADMINISTRATIVE FEES 602-8100-6582
1,800 1,800 18,083 Total Services & Supplies
716,000 715,986 762,214 DEBT SVC PRINC 602-8100-9000
112,500 122,559 136,417 DEBT SVC -INT. 602-8100-9001
828,500 838,545 898,631 Total Debt Service
832,100 842,145 984,986 Expense Total:
(330,071) (592,599) (735,077) Fund: 602 - SUCCESSOR AG. Surplus (Deficit) Development Impact Fees
Fund 700, 701, 702, 703, 704, 705, 706, 707
108
2025-2026 2025-2026 2024-2025 FUND: 700
Adopted Requested Actual GENERAL IMPACT
Revenue
- - 93 INTEREST REVENUE 700-5000-46000
2,100 1,800 2,189 IMPACT FEES 700-9100-45500
2,100 1,800 2,282 Revenue Total
- - - Expense
- - - Expense Total
2,100 1,800 2,282 FUND 700 - General Impact Surplus (Deficit) 2025-2026 2025-2026 2024-2025 FUND: 702
Adopted Requested Actual FIRE IMPACT
Revenue
- - 346 INTEREST REVENUE 700-5000-46000
40,500 33,500 40,979 IMPACT FEES 700-9100-45500
40,500 33,500 41,325 Revenue Total
- - - Expense
- - - Expense Total
40,500 33,500 41,325 FUND 702 - Fire Impact Surplus (Deficit) 2025-2026 2025-2026 2024-2025 FUND: 701
Adopted Requested Actual POLICE IMPACT
Revenue
- - 59 INTEREST REVENUE 700-5000-46000
2,200 1,800 2,243 IMPACT FEES 700-9100-45500
2,200 1,800 2,302 Revenue Total
- - - Expense
- - - Expense Total
2,200 1,800 2,302 FUND 701 - Police Impact Surplus (Deficit) Development Impact Fees
Continued
109
2025-2026 2025-2026 2024-2025 FUND: 703
Adopted Requested Actual PARK IMPACT
Revenue
- - 315 INTEREST REVENUE 700-5000-46000
1,100 1,100 1,118 IMPACT FEES 700-9100-45500
1,100 1,100 1,433 Revenue Total
- - - Expense
- - - Expense Total
1,100 1,100 1,433 FUND 703 - Park Impact Surplus (Deficit) 2025-2026 2025-2026 2024-2025 FUND: 707
Adopted Requested Actual WASTEWATER IMPACT
Revenue
- - 1,949 INTEREST REVENUE 700-5000-46000
120,000 100,000 122,081 IMPACT FEES 700-9100-45500
120,000 100,000 124,030 Revenue Total
- - - Expense
- - - Expense Total
120,000 100,000 124,030 FUND 707 - Wastewater Impact Surplus (Deficit) 2025-2026 2025-2026 2024-2025 FUND: 705
Adopted Requested Actual WATER IMPACT
Revenue
- - 836 INTEREST REVENUE 700-5000-46000
100,000 84,200 102,281 IMPACT FEES 700-9100-45500
100,000 84,200 103,117 Revenue Total
- - - Expense
- - - Expense Total
100,000 84,200 103,117 FUND 705 - Water Impact Surplus (Deficit) 2025-2026 2025-2026 2024-2025 FUND: 704
Adopted Requested Actual STORM DRAIN IMPACT
Revenue
- - 436 INTEREST REVENUE 700-5000-46000
7,500 6,400 7,976 IMPACT FEES 700-9100-45500
7,500 6,400 8,412 Revenue Total
Expense
- - 6,090 PROFESSIONAL SERVICES/FEES 704-5600-6520
- - 6,090 Expense Total
7,500 6,400 2,322 FUND 704 - Storm Drain Impact Surplus (Deficit) Budget Glossary
: Adopted Budget
The official budget that has been
approved by the City Council for the
fiscal year, outlining the financial
plan and expected revenues and
expenditures.
Annual Budget:
A budget covering a single fiscal
year (July to June 30)
: Audit
An official inspection of the city's
financial records and practices,
usually conducted annually by an
independent auditor, to ensure
accuracy and compliance with
regulations
Authorized Positions:
Refers to all approved job positions
within the City of Parlier for the fiscal
year. These are roles officially
budgeted and sanctioned for city
departments.
: Balanced Budget
A budget where total revenues are
equal to or exceed total
expenditures, ensuring that the city
does not spend more than it earns in
a fiscal period.
: Bond
A debt security issued by the city to
scale projects, - raise funds for large
such as infrastructure or public
facilities. Bonds are repaid over time
with interest.
Budget:
A plan of financial operation
compromised of an estimate of
proposed expenditures for a given
period and the proposed means of
financing them.
: Budget Deficit
Occurs when the city's expenditures
exceed its revenues during a fiscal
year, requiring measures such as
spending cuts or borrowing to
balance the budget.
Capital Assets:
tangible, have Item that are
life greater than one year, economic
and maintain their identities
throughout their useful lives. Also
. assets known as fixed
: Capital Budget
A portion of the city’s budget
term - dedicated to funding long
investments like buildings,
infrastructure, and other major
: Capital Expenditures (CapEx)
Funds used by the city to acquire or
maintain physical assets such as
property, buildings, roads, or
equipment. These expenditures
term value. - often have long
Capital Improvements:
to the replacements Additions and/or
City’s buildings, and infrastructure
. assets
Capital Outlay:
Expenditures related to the purchase
term assets - or development of long
like buildings, land, or infrastructure.
Typically included in department
budgets to cover major physical
investments.
Capital Project Fund:
A fund created to account for
financial resources to be used for
acquisitions or construction of major
capital facilities.
Capital Reserve:
An account used to segregate a
portion of the government’s equity to
be used for future capital program
expenditures.
CDBG:
Community Development Block
Grant.
Chart of Accounts:
The classification system used by a
city to organize the accounting for
various funds.
City Council:
The government body of the City of
Parlier.
City Manager:
The chief executive officer of the
City of Parlier.
Debt Service:
The portion of the city’s budget used
to repay principal and interest on
term debts, such as bonds or - long
loans.
Deficit:
The excess of an entity’s liabilities
of the excess of assets over its
r expenses over expenditures o
revues during a single accounting
period.
: Encumbrance
Funds that have been set aside or
committed for future obligations,
such as contracts or purchase
orders, but have not yet been spent.
Enterprise Funds:
A fund used to account for
operations that are financed and
operated like private businesses,
such as water, wastewater, and
disposal services. Enterprise funds
generate revenue through fees
charged to customers.
Estimated Revenue:
Amount of projected revenue to be
collected during the fiscal year.
Expenditures:
Refers to money spent by the city for
services, salaries, operations,
maintenance, and capital
investments. It is organized by
departments and categories such as
salaries & benefits, services &
supplies, and capital outlay.
Fees:
A charge to cover the cost of
services.
Fiscal Year (FY):
month period used for - A 12
budgeting, accounting, and financial
reporting. For the City of Parlier, FY
2025 runs from July 1, 2024, to - 2024
June 30, 2025.
: Fund Balance
The net position of a governmental
fund, which represents the difference
between assets and liabilities. A
positive fund balance indicates
financial health, while a negative one
could suggest fiscal distress.
General Fund:
The primary operating fund of the
city, covering essential services like
public safety, parks, and general
administration. It is mainly funded by
property taxes, sales taxes, and
fees.
: Grant
Funds provided by state, federal, or
other entities to the city, typically for
specific purposes, such as
community development, housing, or
public safety.
Governmental Funds:
These include the General Fund,
Special Revenue Funds, Capital
Project Funds, and Debt Service
Funds. They are used to account for
the city’s public operations and are
subject to strict regulations to ensure
transparency.
Grants:
A contribution by a government or
other organization to support a
particular function, depending upon
the grantee.
110
Budget Glossary Continued
: Intergovernmental Revenue
Funds received from other
governments (federal, state, or local)
through grants, shared taxes, or
reimbursements for services
provided.
: Liability
Financial obligations or debts the city
owes, such as outstanding bonds,
loans, or payables to vendors.
Measure Q:
A special tax levied on parcels of
land within Parlier to fund public
safety services, specifically for the
police department.
Mission:
A description of the scope and
purpose of specific entity.
: Operating Budget
day - to- A budget for the city’s day
operations, including salaries,
utilities, services, and supplies. It
term expenditures - covers short
needed to run city departments.
Overtime:
Payments made to city employees
for hours worked beyond their
standard work schedule. Included in
departmental expenditures for areas
like public safety and administration.
: Property Tax
A tax on property value collected by
the city and used to fund services
such as public safety, education, and
infrastructure. Property taxes are a
major source of revenue for the
General Fund.
Public Safety Funds:
Special funds designated for law
- enforcement and other public safety
related activities. Includes Measure
Q, COPS (Citizen's Option for Public
Safety), and other grants aimed at
improving community safety.
Revenue:
Money that the city receives from
various sources, such as taxes
(property, sales), licenses, permits,
fees for services, and grants.
Revenue supports the city's
operating and capital expenditures.
Reserve:
An account used either to ser aside
budgeted revenues that are not
required for expenditures in the
current budget year or to earmark
revenues for a specific future
purpose.
Resolution:
A special or temporary order of a
legislative body; an order of a
legislative body required less legal
formality than an ordinance or
statue.
Resources:
Total amounts available for
appropriation including estimated
transfers and revenues, fund
beginning balances.
Salaries & Benefits:
The portion of the city’s budget
allocated to employee
compensation, including wages,
health insurance, pensions, and
other related benefits.
Special Revenue Funds:
These funds are used to track
revenues that are legally restricted
for specific purposes. Examples
include gas tax revenues for road
maintenance and grants for housing
development.
: Surplus
The amount by which the city’s
revenues exceed its expenditures in
a fiscal year. A surplus can be used
to strengthen reserves or fund future
projects.
TCP Removal Treatment System:
A project dedicated to removing a
Tri chloropropane contaminant called
(TCP) from the water supply.
Funding for this is sourced through
special grants and settlements.
Transfer:
The movement of money between
different funds within the city’s
budget. Transfers are often made to
allocate resources to areas that need
additional funding.
Utility:
A services or commodity used for
or transmission generation and
distribution to the general public.
Warrant:
An authorization for the payment of
city funds to cover expenses. It often
refers to checks issued by the city to
pay its bills or vendors.
Working Capital:
The difference between current
assets and current liabilities,
term - representing the city’s short
financial health and its ability to meet
day obligations. - to- day
Wastewater Fund:
An enterprise fund used to manage
the city's wastewater treatment
services. It is funded by user fees
from residents and businesses in
Parlier.
111
112
___ - RESOLUTION NO. 2025
__________________________________________________
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF PARLIER AUTHORIZING AND APPROVING THE
2026 - OPERATING AND CAPIITAL BUDGET FOR FISCAL YEAR 2025 __________________________________________________
ensuring , 2026 - 2025 year fiscal the for Budget Capital and Operating an developed has Parlier of City the WHEREAS, and ; stability financial and improvements, infrastructure services, public essential of provision the public in investments including priorities, strategic Council’s City the with aligns budget proposed the WHEREAS, and ; projects infrastructure term - long and development, economic safety, and expenditures, revenues, estimated the of breakdown detailed a provided has Department Finance the WHEREAS, and ; budget capital and operating the both for sources funding taxes, sales as such sources revenue projected including budget, proposed the reviewed has Council City the WHEREAS, and ; projects infrastructure and works, public safety, public for expenditures as well as grants, federal and state taxes, property of needs the meets it that ensure to budget the of development the in considered and sought was input public WHEREAS, ; community the
: follows as Parlier of City the of Council City the by RESOLVED IT BE THEREFORE, NOW, Director Finance The . approved hereby is presented, as , 2026 - 2025 year fiscal for Budget Capital and Operating The with accordance in year, fiscal the throughout adjustments necessary make and budget the implement to authorized is the throughout reports performance budget review will Council City The . priorities and policies financial City’s the . oversight financial and accountability ensure to year fiscal ***************************************
7 this approved duly was Resolution foregoing The
th
: wit to vote, following the by , 2025 August of day
: MEMBERS COUNCIL : AYES
: MEMBERS COUNCIL : NOES
: MEMBERS COUNCIL : ABSTAIN
: MEMBERS COUNCIL : ABSENT
___________________________________
Parlier of City Mayor, Beltran, Alma
: ATTEST
___________________________________
Parlier of City Clerk, City Deputy Augustine, Bertha