GENERAL FUND - ANIMAL CONTROL
FUND 100-5410
GENERAL FUND - 100 2025-2026 2026-2027 2026-2027
ANIMAL CONTROL Projected Proposed Adopted
Revenue
100-5410-41201 ANIMAL LICENSE 850 800 800
:100-5410-46018 DONATIONS 100 100
Revenue Total 850 900 900
Expense
100-5410-5000 SALARIES EXPENSE 49,700 54,680 54,680
100-5410-5006 OVERTIME 16,000 1,000 1,000
100-5410-5010 PERS-PENSION 3,900 4,360 4,360
100-5410-5011 INSURANCE-MED,DEN,VISION 7,100 7,830 7,830 100-5410-5012 FICA/MEDICARE 4,700 4,190 4,190
100-5410-5014 LIFE, LTD & STD 580 740 740
100-5410-5015 WORKERS COMP 3,850 4,190 4,190
100-5410-5017 LIABILITY INSURANCE 5,850 6,540 6,540
Total Wages & Benefits 91,680 83,530 83,530
Services & Supplies
100-5410-6002 PARTS & SUPPLIES 3,000 7,400 7,400
100-541-6005 SAFETY EQUIPMENT 500 500
100-5410-6011 FUEL 360
100-5410-6013 ANIMAL COSTS 4,000 3,000 3,000
100-5410-6020 ANIMAL FOOD 7,000 4,500 4,500
100-5410-6021 ANIMAL DISPOSAL 2,500 2,500 2,500
100-5410-6503 TRAVEL, MEETINGS & TRAINING 1,000 1,000
100-5410-6510 TELEPHONE/DATA/PAGER 475 675 675
100-5410-6520 PROFESSIONAL SERVICES/FEES 3,900 14,114 14,114 100-5410-6530 RECRUITMENT & ADVERTISEMENT 200
100-5410-6531 REPAIRS & MAINTENANCE 550
100-5410-6532 VEHICLE MAINTENANCE 11,250 1,000 1,000
100-5410-6542 CONTRACT SERVICES 300
100-5410-6551 IT SERVICES 700 700
100-5410-6555 UNIFORMS & SERVICES 500 500
100-5410-6556 CONSULTANT 1,500
Total Services & Supplies 35,035 35,889 35,889
Debt Service
100-5410-9000 DEBT SERVICE PRINCIPAL 5,070 5,100 5,100
100-5410-9001 DEBT SERVICE INTEREST 750 750 750
Total Debt Service 5,820 5,850 5,850
Expense Total 132,535 125,269 125,269
FUND 100 - General Fund Surplus (Deficit) (131,685) (124,369) (124,369)
GENERAL FUND - CODE ENFORCEMENT
FUND 100-5420
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
Expenditures
3%
21%
76%
• Wages & Benefits • Services & Supplies - Debt Service Revenue Expenditures
$- $129,465
41 GENERAL FUND - CODE ENFORCEMENT
FUND 100-5420
GENERAL FUND - 100 2025-2026 2026-2027 2026-2027
CODE ENFORCEMENT Projected Proposed Adopted
Expense
100-5420-5000 SALARIES EXPENSE 78,500 66,625 66,625
100-5420-5006 OVERTIME 2,000 2,000 2,000
100-5420-5010 PERS-PENSION 8,800 7,600 7,600
100-5420-5011 NSURANCE-MED,DEN, VISION 5,350 5,700 5,700 100-5420-5012 FICA/MEDICARE 5,700 5,000 5,000
: 100-5420-5013 UNIFORM
100-5420-5014 LIFE, LTD & STD 850 1,040 1,040
100-5420-5015 WORKERS COMP 3,800 4,100 4,100
100-5420-5017 LIABILITY INSURANCE 5,750 6,400 6,400
Total Wages & Benefits 110,750 98,465 98,465
Services & Supplies
100-5420-6000 OFFICE SUPPLIES 100 500 500
100-5420-6011 FUEL 1,800 2,000 2,000
100-5420-6012 POSTAGE, SHIPPING & FREIGHT 200 200
100-5420-6501 MEMBERSHIP DUES 100 400 400
100-5420-6503 TRAVEL, MEETINGS & TRAINING 1,000 2,000 2,000 100-5420-6510 TELEPHONE/DATA/PAGER 560 600 600
100-5420-6520 PROFESSIONAL SERVICES/FEES 1,000 6,500 6,500 100-5420-6530 RECRUITMENT & ADVERTISEMENT 500
100-5420-6532 VEHICLE MAINTENANCE 750 500 500
100-5420-6541 LEASE CONTRACTS 2,000
100-5420-6542 CONTRACT SERVICES 700
100-5420-6550 MAINTENANCE - LANDSCAPE 10,000
100-5420-6552 COMPUTER HARDWARE 1,100 1,100 1,100
100-5420-6553 COMPUTER SOFTWARE 11,400 11,400 11,400
100-5420-6555 UNIFORMS & SERVICES 1,500 1,500
Total Services & Supplies 31,010 26,700 26,700
Debt Service
: 100-5420-9000 (DEBT SERVICE PRINCIPAL 3,720 3,750 3,750 100-5420-9001 DEBT SERVICE INTEREST 550 550 550
Total Debt Service 4,270 4,300 4,300
Expense Total 146,030 129,465 129,465
FUND 100 - General Fund Surplus (Deficit) (146,030) (129,465) (129,465)
GENERAL FUND - PUBLIC WORKS
FUND 100-5600
Mission
To provide and enhance the quality of life for City residents and businesses by operating and maintaining the City's
streets, urban forestry, wastewater and storm drain facilities, solid waste systems, and public parking in the most effective, efficient, and responsible manner.
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
Expenditures
6%
94%
• Services & Supplies a Debt Service
Revenue Expenditures
$- $21,720
43 GENERAL FUND - PUBLIC WORKS
FUND 100-5600
GENERAL FUND - 100 2024-2025 2025-2026 2025-2026
PUBLIC WORKS Actual Requested Adopted
Expense
100-5600-6001 OPERATIONAL SUPPLIES 250 250 250
100-5600-6002 PARTS & SUPPLIES 1,000 1,000 1,000
100-5600-6520 PROFESSIONAL SERVICES/FEES 5,000 5,000 5,000 100-5600-6521 ATTORNEY SERVICES 500 500 500
100-5600-6550 MAINTENANCE - LANDSCAPE 12,000 12,000 12,000 100-5600-6554 LATE CHARGES 250 250
250
100-5600-6556 CONSULTANT 1,500 1,500 1,500
Total Services & Supplies 20,500 20,500 20,500
Debt Service
100-5600-9000 DEBT SERVICE PRINCIPAL 1,060 1,060 1,060
100-5600-9001 DEBT SERVICE INTEREST 160 160 160
Total Debt Service 1,220 1,220 1,220
Expense Total 21,720 21,720 21,720
FUND 100 - General Fund Surplus(Deficit) (21,720) (21,720) (21,720)
GENERAL FUND - PARKS
FUND 100-5610
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.
Expenditures
1%
49% 50%
• Salaries & Benefits • Services & Supplies Debt Service Revenue Expenditures
$500 $199,815
45 GENERAL FUND - PARKS
FUND 100-5610
GENERAL FUND - 100 2024-2025 2025-2026 2025-2026
PARKS Actual Requested Adopted
Revenue
100-5610-45203 PARKS REVENUE 400 500 500
Revenue Total 400 500 500
Expense
100-5610-5000 SALARIES EXPENSE 29,600 59,990 59,990
100-5610-5006 OVERTIME 3,150 3,150 3,150
100-5610-5010 PERS-PENSION 9,400 9,180 9,180
100-5610-5011 INSURANCE-MED,DEN, VISION 10,950 16,850 16,850 100-5610-5012 FICA/MEDICARE 2,350 4,590 4,590
100-5610-5014 LIFE, LTD & STD 450 750 750
100-5610-5015 WORKERS COMP 2,400 2,590 2,590
100-5610-5017 LIABILITY INSURANCE 3,500 3,870 3,870
Total Wages & Benefits 61,800 100,970 100,970
Services & Supplies
100-5610-6002 PARTS & SUPPLIES 20,625 20,625 20,625
100-5610-6512 ELECTRICITY 60,000 60,000 60,000
100-5610-6520 PROFESSIONAL SERVICES/FEES 5,000 5,000 5,000 100-5610-6530 RECRUITMENT & ADVERTISEMENT 300
100-5610-6531 REPAIRS & MAINTENANCE 5,000
100-5610-6542 CONTRACT SERVICES 500
100-5610-6550 MAINTENANCE - LANDSCAPE 12,000 12,000 12,000 Total Services & Supplies 103,425 97,625 97,625
Debt Service
100-5610-9000 [DEBT SERVICE PRINCIPAL 1,060 1,060 1,060 100-5610-9001 DEBT SERVICE INTEREST 160 160 160
Total Debt Service 1,220 1,220 1,220
Expense Total 166,445 199,815 199,815
FUND 100 - General Fund Surplus (Deficit) (166,045) (199,315) (199,315)
GENERAL FUND - SENIOR CENTER
FUND 100-5615
Mission
To improve the lives of older adults through compassionate and caring service. With the support of the Fresno-Madera Area Agency on Aging (FMAAA), we provide nutritious meals,
educational opportunities, recreational activities, and memorable field trips that foster social connection, lifelong learning, and community engagement. We are dedicated to creating a
welcoming environment where seniors can thrive, build
meaningful relationships, and actively participate in enriching experiences that enhance their quality of life.
Expenditures
5%
35%
60%
• Salaries & Benefits • Services & Supplies • Debt Service Revenue Expenditures
$5,500 $137,030
47 GENERAL FUND - SENIOR CENTER
FUND 100-5615
GENERAL FUND - 100 2025-2026 2026-2027 2026-2027
SENIOR CENTER Projected Proposed Adopted
Revenue
100-5615-45201 SENIOR CENTER REVENUE 7,500 5,500 5,500
100-5615-46005 DONATIONS
Revenue Total 7,500 5,500 5,500
Expense
100-5615-5000 SALARIES EXPENSE 33,100 60,420 60,420
100-5615-5006 OVERTIME 1,850 1,850 1,850
100-5615-5010 PERS-PENSION 2,200 5,810 5,810
100-5615-5011 INSURANCE-MED, DEN, VISION 3,600 3,600
100-5615-5012 FICA/MEDICARE 2,500 4,630 4,630
100-5615-5014 LIFE, LTD & STD 170 170
100-5615-5015 WORKERS COMP 2,250 2,440 2,440
100-5615-5017 LIABILITY INSURANCE 3,500 3,870 3,870
Total Wages & Benefits 45,400 82,790 82,790
Services & Supplies
100-5615-6001 OPERATINAL SUPLIES 325
100-5615-6002 PARTS & SUPPLIES 3,100 3,100 3,100
100-5615-6501 MEMBERSHIP DUES 1,000 1,000 1,000
100-5615-6503 TRAVEL, MEETINGS & TRAINING 1,500 1,500 1,500 100-5615-6504 FOOD SERVICES 10,000 10,000 10,000
100-5615-6510 TELEPHONE/DATA/PAGER 4,100 4,100 4,100
100-5615-6512 ELECTRICITY 1,500 1,500 1,500
100-5615-6513 GAS 1,500 1,500 1,500
100-5615-6520 PROFESSIONAL SERVICES/FEES 9,500 9,500 9,500 100-5615-6530 RECRUITMENT & ADVERTISEMENT 300
100-5615-6531 REPAIRS & MAINTENANCE 2,500 2,500 2,500
100-5615-6542 CONTRACT SERVICES 2,000 2,000 2,000
100-5615-6550 MAINTENANCE - LANDSCAPE 10,000 10,000 10,000 100-5615-6555 UNIFORMS & SERVICES 300
100-5615-6556 CONSULTANT 1,000 1,000 1,000
Total Services & Supplies 48,625 47,700 47,700
Debt Service
100-5615-9000 DEBT SERVICE PRINCIPAL 5,700 5,700 5,700
100-5615-9001 DEBT SERVICE INTEREST 840 840 840
Total Debt Service 6,540 6,540 6,540
Expense Total 100,565 137,030 137,030
FUND 100 - General Fund Surplus (Deficit) (93,065) (131,530) (131,530)
GENERAL FUND - SWIMMING POOL
FUND 100-5616
Mission
In partnership with Parlier Unified School District, our mission is to educate the community in swimming and water safety while upholding the highest ethical standards and providing exceptional, high-value service. We are committed to
promoting lifelong aquatic skills, fostering a safe and inclusive environment, and enhancing the health and well-being of our community through quality aquatic education and programs.
Expenditures
1%
42%
57%
• Salaries & Benefits • Services & Supplies • Debt Service Revenue Expenditures
$33,400 $131,190
49 GENERAL FUND - SWIMMING POOL
FUND 100-5616
GENERAL FUND - 100 2025-2026 2026-2027 2026-2027
SWIMMING POOL Projected Proposed Adopted
Revenue
100-5616-45202 SWIMMING POOL 33,400 33,400 33,400
Revenue Total 33,400 33,400 33,400
Expense
100-5616-5000 SALARIES EXPENSE 15,200 48,340 48,340
100-5616-5012 FICA/MEDICARE 1,200 3,700 3,700
100-5616-5015 WORKERS COMP 950 1,000 1,000
100-5616-5017 LIABILITY INSURANCE 1,350 1,490 1,490
Total Wages & Benefits 18,700 54,530 54,530
Services & Supplies
100-5616-6002 PARTS & SUPPLIES 22,050 22,100 22,100
100-5616-6503 TRAVEL, MEETING & TRAINING 500
100-5616-6520 PROFESSIONAL SERVICES/FEES 38,300 38,300 38,300 100-5616-6531 REPAIRS & MAINTENANCE 15,000 15,000 15,000 100-5616-6554 LATE CHARGES 1,161
Total Services & Supplies 77,011 75,400 75,400
Debt Service
100-5616-9000 DEBT SERVICE PRINCIPAL 1,060 1,100 1,100
100-5616-9001 DEBT SERVICE INTEREST 160 160 160
Total Debt Service 1,220 1,260 1,260
Expense Total 96,931 131,190 131,190
FUND 100 - General Fund Surplus (Deficit) (63,531) (97,790) (97,790)
GENERAL FUND - COMMUNITY CENTER
FUND 100-5617
Mission
To create a safe space for the community to gather while providing a venue for the improvement of the community and providing exemplary management of the Center and its
activities.
Expenditures
2%
8%
16%
74%
• Salaries & Benefits • Services & Supplies • Capital Expenses Debt Service Revenue
Expenditures
$39,000 $186,210
51 GENERAL FUND - COMMUNITY CENTER
FUND 100-5617
GENERAL FUND - 100 2025-2026 2026-2027 2026-2027
COMMUNITY CENTER Projected Proposed Adopted
Revenue
100-5617-45106 ENVIRONMENTAL ASSESSMENT (23)
100-5617-45200 COMMUNITY CENTER REVENUE 39,000 39,000 39,000 Revenue Total 38,977 39,000 39,000
Expense
100-5617-5000 SALARIES EXPENSE 73,850 72,520 72,520
100-5617-5006 OVERTIME 14,100 14,100 14,100
100-5617-5010 PERS-PENSION 6,300 9,820 9,820
100-5617-5011 INSURANCE-MED,DEN, VISION 11,600 14,800 14,800 100-5617-5012 FICA/MEDICARE 6,200 5,550 5,550
100-5617-5014 LIFE, LTD & STD 750 800 800
100-5617-5015 WORKERS COMP 6,900 7,500 7,500
100-5617-5017 LIABILITY INSURANCE 10,650 11,890 11,890
Total Wages & Benefits 130,350 136,980 136,980
Services & Supplies
100-5617-6001 OPERATIONAL SUPPLIES 900
100-5617-6002 PARTS & SUPPLIES 5,750 5,750 5,750
100-5617-6501 MEMBERSHIP DUES 550 550 550
100-5617-6510 TELEPHONE/DATA/PAGER 1,500 1,500 1,500
100-5617-6512 ELECTRICITY 8,280 8,280 8,280
100-5617-6513 GAS 2,500 2,500 2,500
100-5617-6520 PROFESSIONAL SERVICES/FEES 2,000 2,000 2,000 100-5617-6530 RECRUITMENT & ADVERTISEMENT 500 500 500
100-5617-6531 REPAIRS & MAINTENANCE 5,000 5,000 5,000
100-5617-6542 CONTRACT SERVICES 4,000 4,000 4,000
100-5617-6555 UNIFORMS & SERVICES 3,000
Total Services & Supplies 33,980 30,080 30,080
Capital Outlay
100-5617-7004 OTHER EQUIPMENT 15,000 15,000
Total Capital Outlay 15,000 15,000
Debt Service
100-5617-9000 DEBT SERVICE PRINCIPAL 3,600 3,600 3,600
100-5617-9001 DEBT SERVICE INTEREST 550 550 550
Total Debt Service 4,150 4,150 4,150
Expense Total 168,480 186,210 186,210
FUND 100 - General Fund Surplus (Deficit) (129,503) (147,210) (147,210)
GENERAL FUND - COOLING CENTERS
FUND 100-5618
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
Provide air-conditioned or cooled spaces for residents to escape heat
Expenditures
23%
77%
• Services & Supplies • Debt Service
Revenue Expenditures
$ - $13,050
53 GENERAL FUND - COOLING CENTERS
FUND 100-5618
GENERAL FUND - 100 2025-2026 2026-2027 2026-2027
COOLING CENTERS Projected Proposed Adopted
Expense
100-5618-6002 PARTS & SUPPLIES 750.00 750.00 750.00
100-5618-6510 TELEPHONE/DATA/PAGER 2,700.00 2,700.00 2,700.00 100-5618-6512 ELECTRICITY 1,000.00 1,000.00 1,000.00
100-5618-6513 GAS 500.00 500.00 500.00
100-5618-6520 PROFESSIONAL SERVICES/FEES 3,000.00 3,000.00 3,000.00 100-5618-6531 REPAIRS & MAINTENANCE 1,100.00 1,100,00 1,100.00 100-5618-6542 CONTRACT SERVICES 1,000.00 1,000.00 1,000.00 ¡Total Services & Supplies 10,050 10,050 10,050
Debt Service
100-5618-9000 DEBT SERVICE PRINCIPAL 2,600.00 2,600.00 2,600.00 100-5618-9001 DEBT SERVICE INTEREST 400.00 400.00 400.00 Total Debt Service 3,000 3,000 3,000
Expense Total 13,050 13,050 13,050
FUND 100 - General Fund Surplus(Deficit) (13,050) (13,050) (13,050)
GENERAL FUND - FACILITY MAINTENANCE
FUND 100-5620
Mission
To maintain safe, functional, and well-kept public facilities through proactive maintenance, efficient resource
management, and responsive service, ensuring City assets remain reliable and welcoming for residents, employees, and visitors.
Expenditures
3%
27%
70%
• Salaries & Benefits • Services & Supplies Debt Service Revenue Expenditures
$ - $140,563
55 GENERAL FUND - FACILITY MAINTENANCE
FUND 100-5620
GENERAL FUND - 100 2025-2026 2026-2027 2026-2027
FACILITY MAINTENANCE Projected Proposed Adopted
Expense
100-5620-5000 SALARIES EXPENSE 87,050 48,340 48,340
100-5620-5006 OVERTIME 9,050 9,050 9,050
100-5620-5010 PERS-PENSION 6,600 5,890 5,890
100-5620-5011 INSURANCE-MED-DEN, VISION 11,600 8,300 8,300 100-5620-5012 FICA/MEDICARE 6,700 3,700 3,700
100-5620-5014 LIFE, LTD & STD 750 470 470
100-5620-5015 WORKERS COMP 8,250 8,950 8,950
100-5620-5017 LIABILITY INSURANCE 12,000 13,390 13,390
Total Wages & Benefits 142,000 98,090 98,090
Services & Supplies
100-5620-6002 PARTS & SUPPLIES 180 180 180
100-5620-6005 SAFETY EQUIPMENT 275
100-5620-6011 FUEL 1,475 1,500 1,500
100-5620-6503 TRAVEL, MEETINGS & TRAINING 200 200 200
100-5620-6510 TELEPHONE/DATA/PAGER 6,500 6,500 6,500
100-5620-6512 ELECTRICITY 5,000 5,000 5,000
100-5620-6513 GAS 700 700 700
100-5620-6520 PROFESSIONAL SERVICES/FEES 2,000 2,343 2,343 100-5620-6530 RECRUITMENT & ADVERTISEMENT 500 500 500
100-5620-6531 REPAIRS & MAINTENANCE 900 900 900
100-5620-6532 VEHICLE MAINTENANCE 2,500 2,500 2,500
100-5620-6542 CONTRACT SERVICES 2,000 2,000 2,000
100-5620-6550 MAINTENANCE - LANDSCAPE 11,000 11,000 11,000 100-5620-6551 IT SERVICES 5,000 5,000 5,000
Total Services & Supplies 38,230 38,323 38,323
Debt Service
100-5620-9000 DEBT SERVICE PRINCIPAL 3,600 3,600 3,600
100-5620-9001 DEBT SERVICE INTEREST 550 550 550
Total Debt Service 4,150 4,150 4,150
Expense Total 184,380 140,563 140,563
FUND 100 - General Fund Surplus(Deficit) (184,380) (140,563) (140,563)
GENERAL FUND - COMMUNITY DEVELOPMENT
FUND 100-5700
Mission
To develop and implement creative community-based
strategies to enhance economic opportunity, build strong neighborhoods, and ensure a dynamic framework for quality growth 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
Expenditures
1%
40%
59%
• Salaries & Benefits • Services & Supplies -Debt Service Revenue Expenditures
$121,900 $670,760
57 GENERAL FUND - COMMUNITY DEVELOPMENT
FUND 100-5700
GENERAL FUND - 100 2025-2026 2026-2027 2026-2027
COMMUNITY DEVELOPMENT Projected Proposed Adopted
Revenue
100-5700-41210 BUILDING PERMITS 100,000 100,000 100,000 100-5700-41211 ENCROACHMENT PERMIT 10,000 7,000 7,000
100-5700-41212 CONDITIONAL USE PERMIT 7,350 7,000 7,000 100-5700-45100 PARCEL MAP FEES 6,000 5,000 5,000
100-5700-45101 PLAN CHECK FEES 1,900 1,900 1,900
100-5700-45102 PLAN CHECK-SITE REVIEW 300 300 300
100-5700-45104 ZONING FEES 700 700
Revenue Total 125,550 121,900 121,900
Expense
100-5700-5000 SALARIES EXPENSE 67,300 201,700 201,700
100-5700-5006 ; OVERTIME 250
100-5700-5010 PERS-PENSION 5,900 18,700 18,700
100-5700-5011 INSURANCE-MED,DEN, VISION 4,350 10,980 10,980 100-5700-5012 FICA/MEDICARE 4,750 15,440 15,440
100-5700-5014 LIFE, LTD & STD 2,500 2,180 2,180
100-5700-5015 WORKERS COMP 7,750 8,440 8,440
100-5700-5017 LIABILITY INSURANCE 12,000 13,410 13,410
Total Wages & Benefits 104,800 270,850 270,850
Services & Supplies
100-5700-6000 ¡OFFICE SUPPLIES 15,600 1,000 1,000
100-5700-6001 OPERATIONAL SUPPLIES 1,200 1,300 1,300
100-5700-6002 PARTS & SUPPLIES 30 50 50
100-5700-6011 FUEL 200 200
100-5700-6501 MEMBERSHIP DUES 2,500
100-5700-6503 TRAVEL, MEETINGS & TRAINING 1,000 1,000 1,000 100-5700-6510 TELEPHONE/DATA/PAGER 8,300 8,000 8,000
100-5700-6512 ELECTRICITY 5,500 5,000 5,000
100-5700-6519 ENGINEERING FEES 20,000 30,000 30,000
100-5700-6520 PROFESSIONAL SERVICES/FEES 75,000 80,000 80,000 100-5700-6521 ATTORNEY SERVICES 1,200 1,200 1,200
100-5700-6530 RECRUITMENT & ADVERTISEMENT 500 500 500
100-5700-6541 LEASE CONTRACTS 9,100 1,100 1,100
100-5700-6542 CONTRACT SERVICES 10,000 10,000 10,000
100-5700-6551 IT SERVICES 8,700 6,000 6,000
100-5700-6554 LATE CHARGES
100-5700-6555 UNIFORMS & SERVICES 500 150 150
GENERAL FUND - COMMUNITY DEVELOPMENT
FUND 100-5700
GENERAL FUND - 100 2025-2026 2026-2027 2026-2027
COMMUNITY DEVELOPMENT Continued Projected Proposed Adopted 100-5700-6556 CONSULTANT 250,000 250,000 250,000
100-5700-6580 PROPERTY TAX ADMIN COST 100 100 100
Total Services & Supplies 409,230 395,600 395,600
Debt Service
100-5700-9000 DEBT SERVICE PRINCIPAL 3,550 3,800 3,800
100-5700-9001 DEBT SERVICE INTEREST 550 510 510
Total Debt Service 4,100 4,310 4,310
Expense Total 518,130 670,760 670,760
Fund 100 - General Fund Surplus (Deficit) (392,580) (548,860) (548,860)
CHLOE PARTIE
SPECIAL
REVENUE
FUNDS
60 SPECIAL REVENUE FUND - MEASURE Q
FUND 102
A Police Special Parcel Tax based on units of property to fund police protection services. These funds have been used for safety equipment and services needed.
Fund: 102 2025-2026 2026-2027 2026-2027
MEASURE Q Projected Proposed Adopted
Revenue
102-5400-46004 MEASURE Q 540,000 545,000 545,000
102-5400-47003 TRANSFER IN
Revenue Total 540,000 545,000 545,000
Expense
102-5400-5000 SALARIES EXPENSE 224,000
102-5400-5006 OVERTIME 23,000
102-5400-5010 PERS-PENSION 23,000
102-5400-5011 INSURANCE-MED, DEN, VISION 21,769
102-5400-5012 FICA/MEDICARE 15,000
102-5400-5014 LIFE, LTD & STD 2,000
102-5400-5015 WORKERS COMP 17,650
102-5400-5017 LIABILITY INSURANCE 29,000
Total Wages and Benefits 355,419
Services & Supplies
102-5400-6002 PARTS & SUPPLIES 49,500 49,500
102-5400-6005 SAFETY EQUIPMENT 3,605 25,000 25,000
102-5400-6510 TELEPHONE/DATA/PAGER 7,440 36,500 36,500
102-5400-6520 PROFESSIONAL SERVICES/FEES 22,000 25,000 25,000 102-5400-6530 RECRUITMENT & ADVERTISEMENT 281 -
102-5400-6531 REPAIRS & MAINTENANCE 530
102-5400-6532 VEHICLE MAINTENANCE 45,000 65,000 65,000
102-5400-6541 LEASE CONTRACTS 125,000 125,000
102-5400-6542 CONTRACT SERVICES 412 219,000 219,000
102-5400-6553 COMPUTER - SOFTWARE 29,700 -
102-5400-6554 LATE CHARGES 12 -
102-5400-6556 CONSULTANT 3,309
Total Services & Supplies 112,289 545,000 545,000
61 SPECIAL REVENUE FUND - MEASURE Q
FUND 102
Fund: 102 2025-2026 2026-2027 2026-2027
MEASURE Q Continued Projected Proposed Adopted
Capital Outlay
102-5400-7001 CAPITAL EQUIPMENT 69,140
102-5400-7002 VEHICLE PURCHASE/LEASE
Total Capital Outlay 69,140
Debt Service
102-5400-9000 DEBT SVC PRINCIPAL 2,553
102-5400-9001 DEBT SVC INT 352
Total Debt Service 2,905
Expense Total: 539,753 545,000 545,000
Fund 102- Measure Q Surplus (Deficit) 247
Revenue Expenditures
$545,000 $545,000
1807
PARLIA
POLICE
62 SPECIAL REVENUE FUND - COPS SLESF
FUND 160
The COPS-SLESF funds are part of the annual State budget allocation and are restricted for frontline law enforcement.
Citizens' Option for Public Safety (COPS) - Supplemental Law Enforcement Services Funds' (SLESF) allocation is based on January 1st, 2024, city's population.
Fund - 160 2025-2026 2026-2027 2026-2027
COPS SLESF Projected Proposed Adopted
Revenue
160-5000-46805 REVENUE COPS AB1913 100,000 100,000 100,000 Revenue Total 100,000 100,000 100,000
Expense
160-5400-5000 SALARIES EXPENSE 74,900 42,620 42,620
160-5400-5003 OTHER PAY 3,000 3,000
160-5400-5006 OVERTIME 15,300 5,000 5,000
160-5400-5010 PERS-PENSION 14,700 8,310 8,310
160-5400-5011 INSURANCE-MED, DEN, VISION 9,200 7,450 7,450 160-5400-5012 FICA/MEDICARE 6,200 3,350 3,350
160-5400-5013 UNIFORM 500 500
160-5400-5014 LIFE, LTD & STD 700 400 400
160-5400-5015 WORKERS COMP 15,400 16,750 16,750
160-5400-5017 LIABILITY INSURANCE 23,450 26,220 26,220
160-5400-6000 OFFICE SUPPLIES 500 500
160-5400-6001 OPERATIONAL SUPPLIES 4,000 4,000
160-5400-6005 SAFETY EQUIPMENT 2,500 2,500
160-5400-6011 FUEL 4,000 4,000
160-5400-6501 MEMBERSHIP DUES 500 500
160-5400-6503 TRAVEL, MEETINGS & TRAINING 5,000 5,000
160-5400-6510 TELEPHONE/DATA/PAGER 1,000 1,000
160-5400-6542 CONTRACT SERVICES 10,000 10,000
Total Wages and Benefits 159,850 141,100 141,100
Expense Total: 159,850 141,100 141,100
COPS SLESF Surplus (Deficit): (59,850) (41,100) (41,100) Revenue Expenditures
$100,000 $141,100
63 SPECIAL REVENUE FUND - TDA ARTICLE 3
FUND 198
The Transportation Development Act (TDA) provides funding to be allocated to transit and non-transit related purposes that comply with regional transportation plans. Local
Transportation Funds (LTF) is derived from a ¼ cent of general sales tax collected statewide. Each county apportions the LTF funds within the county based on population.
FUND: 198 2025-2026 2026-2027 2026-2027
TDA ARTICLE 3 Projected Proposed Adopted
Revenue
198-44104 ARTICLE 3 16,620 16,834 16,834
Revenue Total 16,620 16,834 16,834
Expense
198-6100-6519 ENGINEERING FEES 10,000 10,000 10,000
198-6100-7006 CAPITAL PROJECT 90,000 90,000 90,000
Expense Total 100,000 100,000 100,000
FUND: 198-TDA ARTICLE 3 Surplus(Deficit) (83,380) (83,166) (83,166) Revenue Expenditures
$16,834 $100,000
64 SPECIAL REVENUE FUND - GAS TAX
FUND 200
The Gas Tax fund is funded by the taxes levied on gasoline and vehicle registration fees. These taxes are primarily used to fund planning, constructing, and maintaining California's publicly funded roadways and public mass transit systems.
FUND: 200 2025-2026 2026-2027 2026-2027
GAS TAX Projected Proposed Adopted
Revenue
200-6100-41105 HUT-2103 145,000 132,000 132,000
200-6100-41107 HUT-2105 98,000 84,000 84,000
200-6100-41108 HUT-2106 57,000 48,000 48,000
200-6100-41109 HUT-2107 130,000 120,000 120,000
200-6100-46000 INTEREST REVENUE 900 900 900
Revenue Total 430,900 384,900 384,900
Expense
200-5600-5017 LIABILITY INSURANCE 8,780 8,920 8,920
200-5600-6002 PARTS & SUPPLIES 35,900 20,000 20,000
200-5600-6006 PROJECT MATERIALS 5,500 10,000 10,000
200-5600-6501 MEMBERSHIP DUES 2,000 2,000 2,000
200-5600-6512 ELECTRICITY 150,000 150,000 150,000
200-5600-6520 PROFESSIONAL SERVICES/FEES 30,000 120,000 120,000 200-5600-6531 REPAIRS & MAINTENANCE 5000 5,000
200-5600-6541 LEASE CONTRACTS 6,550
200-5600-6550 MAINTENANCE - LANDSCAPE 120,000 60,000 60,000 200-5600-6551 IT SERVICES 4,350 5,000 5,000
200-5600-6556 CONSULTANT 1,800 1,800 1,800
Total Services & Supplies 364,880 382,720 382,720
Expense Total: 364,880 382,720 382,720
FUND: 200 - GAS TAX Surplus (Deficit) 66,020 2,180 2,180 Revenue Expenditures
$384,900 $382,720
65 SPECIAL REVENUE FUND - MEASURE C
FUND 202- ADA
Measure C is a half-cent sales tax established a tax dedicated to improving transportation infrastructure. Its purpose was to fund transportation projects within the County, which
includes road maintenance, public transit, bicycle lanes and ADA compliance and more.
FUND: 202 2025-2026 2026-2027 2026-2027
MEASURE "C"- ADA Projected Proposed Adopted
202-5000-46000 INTEREST REVENUE 140
202-6100-44102 REIMBURSEMENT/CLAIM 8,400 8,400 8,400
Revenue Total 8,540 8,400 8,400
Expense
202-5600-6520 PROFESSIONAL SERVICES/FEES 6,000
202-5600-7006 CAPITAL PROJECT 54,000
Total Services & Supplies 60,000
Expense Total: 60,000
Fund: 202 - MEASURE "C" ADA Surplus (Deficit) (51,460) 8,400 8,400 Revenue Expenditures
$8,400 $ -
66 SPECIAL REVENUE FUND - MEASURE C
Continued
FUND 203- STREET
FUND: 203 2025-2026 2026-2027 2026-2027
MEASURE "C" STREET Projected Proposed Adopted
203-6100-44102 REIMBURSEMENT/CLAIM 239,020 239,000 239,000 203-6100-46000 INTEREST REVENUE 1,800
Revenue Total 240,820 239,000 239,000
Expense
203-5600-5017 LIABILITY INSURANCE 11,130
203-5610-5000 SALARIES EXPENSE 25,000 79,530 79,530
203-5610-5006 OVERTIME 1,500 11,840 11,840
203-5610-5010 PERS-PENSION 4,000 -
203-5610-5011 INSURANCE-MED, DEN, VISION 6,000 15,770 15,770 203-5610-5012 FICA/MEDICARE 1,800 6,090 6,090
203-5610-5014 LIFE, LTD & STD 150 920 920
203-5610-5015 WORKERS COMP
Total Wages and Benefits 49,580 114,150 114,150
Services & Supplies
203-5600-6550 MAINTENANCE LANDSCAPE 30,000 30,000
203-5600-6551 IT SERVICES 8,500
203-5600-6552 COMPUTER - HARDWARE 4,350
203-5600-6556 CONSULTANT 1,100
203-5610-6520 PROFESSIONAL SERVICES 2,100
Total Services & Supplies 16,050 30,000 30,000
Expense Total: 65,630 144,150 144,150
FUND: 203 - MEASURE "C" ST Surplus (Deficit) 175,190 94,850 94,850 Revenue Expenditures
$239,000 $144,150
67 SPECIAL REVENUE FUND - MEASURE C
Continued
FUND 204- FLEXIBLE
FUND: 204 2025-2026 2026-2027 2026-2027
MEASURE "C" FLEXIBLE Projected Proposed Adopted
Revenue
204-5000-46000 INTEREST REVENUE 2,100
204-6100-44102 REIMBURSEMENT/CLAIM 292,750 292,750 292,750 Revenue Total 294,850 292,750 292,750
Expense
204-5600-6519 ENGINEERING FEES 200
204-5600-6550 MAINTENANCE - LANDSCAPE 8,500
204-5600-6556 CONSULTANT 1,760
204-5600-8005 TRANSFER OUT 1,212,438 614,148 614,148
Total Services & Supplies 1,222,898 614,148 614,148
Expense Total: 1,222,898 614,148 614,148
FUND: 204 - MEASURE "C" FLEXIBLE Surplus (Deficit) (928,048) (321,398) (321,398) Revenue Expenditures
$292,750 $614,148
68 SPECIAL REVENUE FUND - TDA ARTICLE 8
FUND 206
TDA Article 8 revenues help support public works and
transportation infrastructure activities that enhance safety, mobility, and accessibility throughout the city. The fund ensures that TDA revenues and expenditures are accounted for separately and expended only for transportation purposes authorized under Article 8 guidelines.
FUND: 206 2025-2026 2026-2027 2026-2027
TDA ARTICLE 8 Projected Proposed Adopted
Revenue
206-6100-46000 ARTICLE 8 693,000 712,000 712,000
INTEREST REVENUE 2,500
Revenue Total 695,500 712,000 712,000
Expense
206-5000-8005 TRANSFER OUT 60,000 124,415 124,415
206-5600-5000 SALARIES EXPENSE 14,512 49,360 49,360
206-5600-5006 OVERTIME 2,038 500 500
206-5600-5010 PERS-PENSION 22,570 10,770 10,770
206-5600-5011 INSURANCE-MED,DEN, VISION 900 18,750 18,750 206-5600-5012 FICA/MEDICARE 1,169 3,780 3,780
206-5600-5014 LIFE, LTD & STD 50 540 540
206-5600-5015 WORKERS COMP 1,750 2,890 2,890
206-5600-5017 LIABILITY INSURANCE 6,450 4,230 4,230
Total Wages and Benefits 109,439 215,235 215,235
Services & Supplies
206-5600-6550 MAINTENANCE - LANDSCAPE 30,000 30,000
206-5600-6500 ORDINANCE & PUBLISHING
206-5600-6519 ENGINEERING FEES -
206-5600-6520 PROFESSIONAL SERVICES/FEES
206-5600-7010 EARL RUTH PARK 40,100 -
206-5600-8005 TRANSFER OUT 294,714
Total Services & Supplies 334,814 30,000 30,000
Expense Total: 444,253 245,235 245,235
FUND: 206 -TA ARTICLE 8 Surplus (Deficit) 251,247 466,765 466,765 Revenue Expenditures
$712,000 $245,235
69 SPECIAL REVENUE FUND - LANDSCAPE &
LIGHTING DISTRICT
FUND 213
The Landscape & Lighting District is funding for the City's landscape maintenance assessment district, whereby each property owner participates in the upkeep of common areas located within their housing subdivision through property tax.
FUND: 213 2025-2026 2026-2027 2026-2027
LANDSCAPE DISTRICT Projected Proposed Adopted
Revenue
213-6100-44107 LANDSCAPE & LIGHTING 70,600 74,130 74,130 213-6100-46000 INTEREST REVENUE 2,800
Revenue Total 73,400 74,130 74,130
Expense
213-5600-5000 SALARIES EXPENSE 30,000 36,500 36,500
213-5600-5006 OVERTIME 2,000 1,500 1,500
213-5600-5010 PERS-PENSION 8,000 2,910 2,910
213-5600-5011 INSURANCE-MED, DEN, VISION 5,000 3,000 3,000 213-5600-5012 FICA/MEDICARE 3,000 2,800 2,800
213-5600-5014 LIFE, LTD & STD 400 620 620
213-5600-5015 WORKERS COMP 2,360 300 300
Total Wages and Benefits 50,760 47,630 47,630
Services & Supplies
213-5600-5017 LIABILITY INSURANCE 4,680 500 500
213-5600-6002 PARTS & SUPPLIES
213-5600-6500 ORDINANCE & PUBLISHINGS 1,500 1,500
213-5600-6512 ELECTRICITY 1,500 1,500 1,500
213-5600-6520 PROFESSIONAL SERVICES/FEES 25,000 17,100 17,100 213-5600-6550 MAINTENANCE - LANDSCAPE 5,900 5,900
Total Services & Supplies 31,180 26,500 26,500
Expense Total: 81,940 74,130 74,130
FUND: 213 Landscape District Surplus (Deficit) (8,540)
Revenue Expenditures
$74,130 $74,130
70 SPECIAL REVENUE FUND - ROAD MAINTENANCE
& REHABILITATION SB1
FUND 228
The Road Maintenance and Rehabilitation Program (SB 1)
provides state funding for the repair, maintenance, and rehabilitation of local streets and roads. Funds are used to improve pavement conditions, enhance safety, and extend the life of transportation infrastructure. Projects may include street resurfacing, pothole repairs, sidewalk improvements, and upgrades to drainage systems to ensure long-term
roadway performance.
FUND: 228 2025-2026 2026-2027 2026-2027
ROAD MAINT & REHAB SB1 Projected Proposed Adopted
Revenue
228-5000-46000 INTEREST REVENUE 800 800
228-5000-46800 GRANT REVENUE ROAD MAINT & REHAB SB1 350,000 350,000 Revenue Total 350,800 350,800
Expense
228-5600-6519 ENGINEERING FEES 50,000
228-5600-6520 PROFESSIONAL SERVICES/FEES : 20,800
228-5600-7000 LAND/PROPERTY ACQUISITION
228-5600-7006 CAPITAL PROJECT 600,000 280,000
Total Wages and Benefits 600,000 350,800
Expense Total: 600,000 350,800
FUND: 228 ROAD MAINT & REHAB SB1 Surplus (Deficit) (600,000) 350,800 Revenue Expenditures
$350,800 $350,800
71 SPECIAL REVENUE FUND -
PARLIER ACADEMY OF EXCELLENCE
FUND 269
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
Revenue Expenditures
$1,598,750 $1,598,750
72 SPECIAL REVENUE FUND -
PARLIER ACADEMY OF EXCELLENCE
FUND 269
Fund: 269 2025-2026 2026-2027 2026-2027
PARLIER ACADEMY Projected Proposed Adopted
Revenue
269-6300-44101 GRANT REVENUE 1,592,028 1,598,000 1,598,000 269-6300-45301 PARENT FEES 750 750 750
269-6300-46004 MISCELLANEOUS REVENUE 37,257
Revenue Total 1,630,035 1,598,750 1,598,750
Expense
269-6303-5006 OVERTIME 3,503 1,800 1,800
269-6303-5007 CERTIFIED SAL 273,081 287,000 287,000
269-6303-5008 CLASSIFIED SALARIES 320,853 475,260 475,260 269-6303-5010 PERS-PENSION 82,758 76,695 76,695
269-6303-5011 INSURANCE-MED,DEN, VISION 119,873 126,360 126,360 269-6303-5012 FICA/MEDICARE 58,272 58,310 58,310
269-6303-5014 LIFE, LTD & STD 4,991 7,500 7,500
269-6303-5015 WORKERS COMP 50,733 56,230 56,230
269-6303-5016 UNEMPLOYMENT INSURANCE -
269-6303-5017 LIABILITY INSURANCE 119,266 90,820 90,820 Total Wages & Benefits 1,033,330 1,179,975 1,179,975
Services & Supplies
73 SPECIAL REVENUE FUND -
PARLIER ACADEMY OF EXCELLENCE
FUND 269
Fund: 269 2025-2026 2026-2027 2026-2027
PARLIER ACADEMY Continued Projected Proposed Adopted
Services & Supplies
269-6303-6000 OFFICE SUPPLIES 11,858 12,000 12,000
269-6303-6001 OPERATIONAL SUPPLIES 43,306 45,000 45,000 269-6303-6002 PARTS & SUPPLIES 142 150 150
269-6303-6004 TOOLS & MINOR EQUIPMENT 3,236 1,500 1,500 269-6303-6012 POSTAGE, SHIPPING & FREIGHT 1,000 800 800 269-6303-6501 MEMBERSHIP DUES 3,525 3,525 3,525
269-6303-6503 TRAVEL, MEETINGS & TRAINING 16,000 11,000 11,000 269-6303-6504 FOOD SERVICES 50,000 50,000 50,000
269-6303-6510 TELEPHONE/DATA/PAGER 4,596 5,000 5,000
269-6303-6512 ELECTRICITY 133 8,000 8,000
269-6303-6513 GAS 1,311 1,800 1,800
269-6303-6515 UTILITIES - WATER 11,647 14,000 14,000
269-6303-6520 PROFESSIONAL SERVICES/FEES 33,500 13,500 13,500 269-6303-6530 RECRUITMENT & ADVERTISEMENT 1,740 1,800 1,800 269-6303-6531 REPAIRS & MAINTENANCE 7,829 3,000 3,000
269-6303-6536 RENT & DEPRECIATION 61,000 61,000 61,000
269-6303-6537 SPECIAL EVENT EXPENSE 12,000 12,000 12,000 269-6303-6541 LEASE CONTRACTS 9,253 10,000 10,000
269-6303-6542 ADMIN FEES - CITY OF PARLIER 133,024 133,200 133,200 269-6303-6550 MAINTENANCE - LANDSCAPE 10,188 12,500 12,500 269-6303-6551 IT SERVICES 5,380 4,000 4,000
269-6303-6552 COMPUTER - HARDWARE 2,000 2,000 2,000
269-6303-6553 COMPUTER - SOFTWARE 1,500 500 500
269-6303-6554 LATE CHARGES
269-6303-6555 UNIFORMS & SERVICES 2,500 2,500 2,500
269-6303-6556 CONSULTANT 17,400 10,000 10,000
269-6303-9973 FIELD TRIP 3,000
Total Services & Supplies 447,068 418,775 418,775
Expense Total: 1,480,398 1,598,575 1,598,750
Fund: 269 - State Pre-School Surplus (Deficit): 149,637 74 CITY OF PARLIER
GRANT
FUNDS
75 YOUTH ENVIRONMENT LEADERSHIP PROGRAM
FUND 172
Under the State of California Natural Resources Agency, this grant aims to support outdoor equity programs by providing community-based activities, trips to natural areas, and cleanup and conservation efforts that promote environmental stewardship and equitable access to outdoor experiences.
FUND 172: 2025-2026 2026-2027 2026-2027
RECREATION Projected Proposed Adopted
REVENUE
172-5000-44101 GRANT REVENUE 142,940 69,676 69,676
Revenue Total 142,940 69,676 69,676
EXPENSE
172-5621-6520 ¡PROFESSIONAL SERVICES/FEES 142,940 69,676 69,676 Expense Total 142,940 69,676 69,676
FUND -237 HSIPSL-5252(037) (Deficit):
Revenue Expenditures
$69,676 $69,676
PARLIER & NEWMARK ROUNDABOUT
FUND 234 PROJECT NO. STPCML-5252 (035)
The City of Parlier received funding through the Fresno Council of Governments (FCOG) Congestion Mitigation and Air Quality Improvement (CMAQ) Program under STPCML_5252
(035) for the construction of a new roundabout at the
intersection of Parlier and Newmark. This project will improve traffic flow and reduce emissions.
FUND 234: STPCML-5252 2025-2026 2026-2027 2026-2027
ROUNDABOUT Projected Requested Adopted
REVENUE
234-5000-44101 GRANT REVENUE 1,260,662 1,369,000 1,369,000 234-5600-47003 TRANSFER IN 1,236,931 250,000 250,000
Revenue Total 2,497,593 1,619,000 1,619,000
EXPENSE
234-5600-6520 PROFESSIONAL SERVICES 2,497,593 1,320,000 1,320,000 234-5600-6520 CAPITAL EXPENSE 299,000 299,000
Expense Total 2,497,593 1,619,000 1,619,000
FUND -234 STPCML-5252(035) (Deficit):
Revenue Expenditures
$1,619,000 $1,619,000
77 TUOLUMNE & ERIKA CROSSWALK
IMPROVEMENTS
FUND 236 PROJECT NO. HSIPSL-5252 (036)
The Toulumne & Erica Crosswalk Improvements project is
funded by the California Department of Transportation
(Caltrans), to upgrade the pedestrian crossing at the
uncontrolled intersection of Tuolumne and Erica. The project will incorporate enhanced safety features designed to improve visibility and pedestrian access, promoting a safer and more walkable community.
FUND 236: HSIPSL-5252(036) TUOLUMNE & ERICKA 2025-2026 2026-2027 2026-2027 CROSSWALK IMPROVEMENTS Projected Proposed Adopted
REVENUE
236-5600-44101 GRANT REVENUE 182,986 185,419 185,419
236-5600-47003 TRANSFER IN 20,410 25,000 25,000
Revenue Total 203,396 210,419 210,419
EXPENSE
236-5600-6519 ENGINEERING FEES 203,396 24,100 24,100
Expense Total 203,396 24,100 24,100
FUND -236 HSIPSL-5252(036) (Deficit): 186,319 186,319
Revenue Expenditures
$210,419 $24,100
78 PARLIER GUARDRAIL IMPROVEMENTS
FUND 237 PROJECT NO. HSIPSL-5252 (037)
The Parlier Guardrail Improvements grant is funded through the California Department of Transportation (Caltrans) to upgrade existing guardrails and end treatments along Academy Avenue. Improvements will take place approximately 0.04 miles south of the Academy and Manning Avenue intersection, as well as near the Academy and Sierra Avenue intersection. The project is intended to enhance roadway safety and reduce the severity of run-off-road collisions in these areas.
FUND 237: HSIPSL-5252 (037) 2025-2026 2026-2027 2026-2027 PARLIER GUARDRAIL IMPROVEMENTS Projected Proposed Adopted
REVENUE
237-5600-44101 GRANT REVENUE 188,474 188,474 188,474
237-5600-47003 TRANSFER IN 20,221 11,474 11,474
Revenue Total 208,695 199,948 199,948
EXPENSE
237-5600-6519 ENGINEERING FEES 208,695 177,000 177,000
Expense Total 208,695 177,000 177,000
FUND -237 HSIPSL-5252(037) (Deficit): - 22,948
Revenue Expenditures
$199,948 $177,000
79 SCHOOL CORRIDOR ACTIVE TRANSPORTATION
IMPROVEMENTS - PARLIER AVE, MADSEN AVE &
TUOLUMNE AVE
FUND 238 PROJECT NO. ATPL-5252 (038)
The School Corridor Active Transportation Improvements project is funded by the California Department of Transportation (Caltrans) to improve mobility and safety along Parlier Avenue. Planned enhancements include the installation of Class IV bikeways, ADA- accessible curb ramps, bulb-outs, upgraded sidewalks and crosswalks, as well as new landscaping and shade trees. The project is designed to support active transportation and create a more accessible and attractive streetscape for all users.
FUND 238: ATPL-5252.(038) 2025-2026 2026-2027 2026-2027 PARLIER AVE, MADSEN AND TUOLUMNE AVE Projected Proposed Adopted
REVENUE
238-5600-44101 GRANT REVENUE 3,001,392 3,001,362 3,001,362 Revenue Total 3,001,392 3,001,362 3,001,362
EXPENSE
238-5600-6519 ENGINEERING FEES 294,414
238-5600-7006 CAPITALL PROJECT 2,706,978 2,905,255 2,905,255 Expense Total 3,001,392 2,905,255 2,905,255
FUND -238 ATPL-5252(038) (Deficit): 96,107 96,107
Revenue Expenditures
$3,001,362 $2,905,255
80 SCHOOL CORRIDOR ACTIVE TRANSPORTATION
IMPROVEMENTS PARLIER AVE, FIG AVE & H ST.
FUND 239 PROJECT NO. ATPL-5252-(039)
The School Corridor Active Transportation Improvements
project is funded by the California Department of
Transportation (Caltrans) to install bulb-outs, ADA-compliant curb ramps, and improved crosswalk safety features at
multiple locations, including Parlier Avenue, Third Street, Fig Avenue, and H Street. The project aims to enhance pedestrian access, reduce crossing distances, and improve safety at busy intersections throughout the city.
FUND 239: ATPL-5252 (039) SCHOOL CORRIDOR 2025-2026 2026-2027 2026-2027 ACTIVE TRANSPORTATION IMPROVEMENTS Projected Proposed Adopted
REVENUE
239-5600-44101 GRANT REVENUE 2,950,822 2,967,509 2,967,509 Revenue Total 2,950,822 2,967,509 2,967,509
EXPENSE
239-5600-6519 ENGINEERING FEES 264,769
239-5600-7006 CAPITAL PROJECT 2,686,053 2,816,225 2,816,225 Expense Total 2,950,822 2,816,225 2,816,225
FUND -239 ATPL-5252(039) (Deficit): 151,284 151,284
Revenue Expenditures
$2,967,509 $2,816,225
81 BICYCLE IMPROVEMENTS
FUND 242-6620 PROJECT NO. HSIPSL-5252(043)
Is designed to fund bicycle-related safety and infrastructure improvements that reduce crashes and enhance access for bicyclists by installing a Class IV separated bike lane along Manning Ave from Madsen Ave to Mendocino
FUND 242-6620: BICYCLE IMPROVEMENTS 2025-2026 2026-2027 2026-2027 HSIPSL-5252(043) Projected Proposed Adopted
REVENUE
242-6620-44101 GRANT REVENUE 350,000 350,000
242-6620-47003 TRANSFER IN 6,000 6,000
Revenue Total 356,000 356,000
EXPENSE
242-6620-6519 ENGINEERING FEES 40,000 40,000
242-6620-6520 PROFESSIONAL SERVICES 20,000 20,000
Expense Total 60,000 60,000
FUND -242-6620: BICYCLE IMPROVEMENTS (Deficit): 296,000 296,000 1 MANNING fie
AVE
Revenue Expenditures
$356,200 $60,000
82 MANNING AVE TRANSPORTATION (MATTS)
FUND 242-6600 PROJECT NO. 74A1380
The purpose of this is to conduct and engineering feasibility study to convert Manning Ave into a safe multimodal corridor that accommodates the transportation and safety needs of pedestrians, bicyclists, and vehicles. The study will evaluate options to synchronize traffic signals, incorporate
roundabouts, reduce lane widths, and install a
separated/protected trail along the corridor. This process will incorporate public outreach and community engagement to ensure the public's input is taken into account in the Study's recommendations.
FUND 242-6600: MANNING AVE 2025-2026 2026-2027 2026-2027 TRANSPORTATION (MATTS) Projected Proposed Adopted
REVENUE
242-6610-44101 GRANT REVENUE 132,795 132,795
242-6610-47003 TRANSFER IN 17,205 17,205
Revenue Total 150,000 150,000
EXPENSE
242-6610-6519 ENGINEERING FEES
242-6610-6520 PROFESSIONAL SERVICES 150,000 150,000
Expense Total 150,000 150,000
FUND -242-6600: (MATTS) (Deficit):
Revenue Expenditures
$150,000 $150,000
83 PEDESTRIAN CROSSWALK SAFETY
IMPROVEMENTS
FUND 242-6615 PROJECT NO. HSIPSL-5252 (042)
HSIPSL-5252 (042) is a Highway Safety Improvement Program (HSIP) project code assigned to a pedestrian crosswalk safety improvement initiative. Under the HSIP, these projects are part of a data-driven, strategic approach to reduce fatalities and serious injuries on all public roads, including non-State-owned roads
FUND 242-6615: PEDESTRIAN CROSSWALK 2025-2026 2026-2027 2026-2027 SAFETY IMPROVEMENTS-HSIPSL-5252(042) Projected Proposed Adopted
REVENUE
242-6615-44101 GRANT REVENUE 350,000 350,000
242-6615-47003 TRANSFER IN 6,200 6,200
Revenue Total 356,200 356,200
EXPENSE
242-6615-6519 ENGINEERING FEES 42,000 42,000
242-6615-6520 PROFESSIONAL SERVICES 20,000 20,000
Expense Total 62,000 62,000
FUND -242-6615: CYCLE 12 (Deficit): 294,200 294,200
MANNING
AVE
Revenue Expenditures
$356,200 $62,000
84 RAILS TO TRAILS CLASS I MULTI-USE TRAIL
FUND 242-6605 PROJECT NO. CRL-5252(040)
The purpose of this project is to construct a Class I multi-use trail along the old railway alignment between Parlier Ave and Whitner Avenue. The proposed improvements consist of a
paved multi-use trail with lighting, benches, and shade. The trail will create a safe, ADA accessible path that will encourage and facilitated residents to walk and ride bicycles as alternative active modes of transportation in Parlier.
FUND 242-6605: CRP-RAILS TO TRAILS CLASS I- 2025-2026 2026-2027 2026-2027 MULTI USE TRAIL Projected Proposed Adopted
REVENUE
242-6600-44101 GRANT REVENUE 2,443 316,388 316,388
242-6600-47003 TRANSFER IN 317 40,992 40,992
Revenue Total 2,760 357,380 357,380
EXPENSE
242-6600-6519 ENGINEERING FEES
242-6600-6520 PROFESSIONAL SERVICES 2,760 357,380 357,380 Expense Total 2,760 357,380 357,380
FUND -242-6605 CRP-RAILS TO TRAILS CLASS 1 (Deficit):
Revenue Expenditures
$357,380 $357,380
85 ZEDIKER AVE SIDEWALK IMPROVEMENTS
FUND 242-6610 PROJECT NO. STPL-5252 (041)
The project will rehabilitate the pavement along Zediker Avenue from South Avenue to Fresno Street. Currently, the pavement has alligator cracking as well as transverse and longitudinal cracking, creating unfavorable driving conditions. The proposed crack sealing, chip seal, and slurry seal will extend the life of the pavement. The project also proposes to install curb and gutter, sidewalk, lighting, and street trees on the west side of Zediker Avenue. This project will extend the serviceability of the pavement on Zediker Avenue from South Avenue to Fresno Street, and close a gap in the pedestrian facilities network to increase the use of active modes of transportation and reduce greenhouse gas emissions.
FUND 242-6610 STPL-5252 (041) STBG 2025-2026 2026-2027 2026-2027 ZEDIKER AVE SIDEWALK IMPROVEMENTS Projected Proposed Adopted
REVENUE
242-6605-44101 GRANT REVENUE 1,466 103,309 103,309
242-6605-47003 TRANSFER IN 190 13,385 13,385
Revenue Total 1,656 116,694 116,694
EXPENSE
242-6605-6519 ENGINEERING FEES
242-6605-6520 PROFESSIONAL SERVICES 1,656 116,694 116,694 Expense Total 1,656 116,694 116,694
FUND -242-6610 STPL-5252 (041) STBG ZEDIKER AVE SIDEWALK Revenue Expenditures
$116,694 $116,694
86 PARLIER POCKET PARK ACCESS FOR ALL
FUND 248-6600 PROJECT NO. STPL-5252 (041)
The grant is funded by the Trust for Public Land. The City of Parlier will revitalize a central neighborhood park that has lacked proper amenities for over 10 years. Improvements include a new drinking fountain, multi-age playground, shade, and inclusive swings. This project addresses a longstanding recreation equity gap in an area where no other outdoor recreation facilities exist within a 10-minute walk.
FUND 248-6600 - TRUST FOR PUBLIC LAND 2025-2026 2026-2027 2026-2027 PARLIER POCKET PARK ACCESS FOR ALL Projected Proposed Adopted
REVENUE
242-6600-44101 GRANT REVENUE 100,000 100,000
Revenue Total 100,000 100,000
EXPENSE
242-6605-6519 ENGINEERING FEES
242-6605-6520 PROFESSIONAL SERVICES 100,000 100,000
Expense Total 100,000 100,000
FUND 248-6600 - TRUST FOR PUBLIC LAND
Revenue
$100,000
Expenditures
$100,000
87 AMERICAN RESCUE PLAN ACT (ARPA)
FUND 250 PROJECT NO. PARLIER001
The American Rescue Plan Act (ARPA) provides federal funding to state and local governments to support pandemic recovery efforts. In Parlier, ARPA funds will be used for eligible activities that address community needs and promote economic
recovery and resilience.
FUND 250: ARPA-DOWNTOWN 2025-2026 2026-2027 2026-2027
UTILITY/BUSINESS ASSISTANCE Projected Proposed Adopted
REVENUE
250-5700-47003 TRANSFER IN 181,268
Revenue Total 181,268
EXPENSE
250-5200-6001 OPERATIONAL SUPPLIES 19,675
250-5600-7037 DOWNTOWN FAÇADE PROJECT 424,700
250-5600-8005 TRANSFER OUT 1,992,520
250-5600-9974 UTILITIES ASSISTANCE 78,531 78,531
Expense Total 2,515,426 78,531
FUND -250 ARPA (Deficit): (2,334,158) (78,531)
Revenue Expenditures
$ - $78,531
88 VETERAN'S PARK RECONSTRUCTION PROJECT
FUND 254
The Veteran's Park Reconstruction project is funded by the U.S. Department of Homeland Security's Federal Emergency Management Agency (FEMA) to enhance the baseball fields at the park. The project aims to strengthen community resilience by upgrading recreational facilities that support both
emergency response capabilities and community use.
FUND 254: VETERAN'S PARK 2025-2026 2026-2027 2026-2027
RECONSTRUCTION PROJECT Projected Proposed Adopted
REVENUE
254-5700-44101 GRANT REVENUE 586,898 586,898 586,898
254-5700-47003 TRANSFER IN 440,173
Revenue Total 1,027,071 586,898 586,898
EXPENSE
254-5700-6520 PROFESSIONAL SERVICES/FEES 1,027,071 15,000 15,000 254-5700-7006 CAPITAL PROJECT 559,508 559,508
Expense Total 1,027,071 574,508 574,508
FUND -254 VETERAN'S PARK RECONSTRUCTION (Deficit): 12,390 12,390 Revenue Expenditures
$586,898 $574,508
89 PARLIER VISION ZERO PLAN
FUND 256 PROJECT NO. SS4A-693JJ32540178
The Parlier Vision Zero Plan was awarded by the Federal Highway Administration through the Safe Streets and Roads for All (SS4A) Program to identify local transportation safety risks, analyze roadway data, and develop strategies to reduce traffic-related injuries and fatalities. This project supports comprehensive planning efforts to enhance safety for all road users including pedestrians, bicyclists, and motorists across the community.
FUND 256: PARLIER VISION ZERO 2025-2026 2026-2027 2026-2027 ACTION PLAN Projected Proposed Adopted
REVENUE
256-5000-44101 GRANT REVENUE 120,000 120,000 120,000
256-5000-47003 TRANSFER IN 30,000 4,500 4,500
Revenue Total 150,000 124,500 124,500
EXPENSE
256-5600-6520 PROFESSIONAL SERVICES/FEES 150,000 124,500 124,500 Expense Total 150,000 124,500 124,500
FUND -256 PARLIER VISION ZERO ACTION PLAN (Deficit): -
Revenue Expenditures
$124,500 $124,500
90 HAZARD MITIGATION PLAN
FUND 263 PROJECT NO. HMGP-DR4683-1067-30
The Hazard Mitigation Plan grant was available following the severe winter storms, flooding and landslides that affected multiple California counties starting in late December 2022.
FUND 263: FEMA-HAZARD MITIGATION GRANT 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
263-5600-44101 GRANT REVENUE 123,771 119,710 119,710
263-5600-47003 TRANSFER IN 40,005 10,290 10,290
Revenue Total 163,776 130,000 130,000
EXPENSE
263-5600-6520 PROFESSIONAL SERVICES/FEES 163,776 130,000 130,000 Expense Total 163,776 130,000 130,000
FUND -263 FEMA-HAZARD MITIGATION GRANT (Deficit):
Revenue Expenditures
$130,000 $130,000
91 BULLET PROOF VEST PROGRAM
FUND 270
The Bulletproof Vest Partnership initiative provides critical resources to state, local, and tribal jurisdictions for the sole purpose of purchasing body armor for sworn law
enforcement officers.
FUND 270: BULLET PROOF VEST 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
270-6200-44101 GRANT REVENUE 10,000 10,000 10,000
Revenue Total 10,000 10,000 10,000
EXPENSE
270-6200-6005 SAFETY EQUIPMENT 10,000 10,000 10,000
Expense Total 10,000 10,000 10,000
FUND -263 FEMA-HAZARD MITIGATION GRANT (Deficit):
Revenue Expenditures
$10,000 $10,000
92 DOJ TOBACCO GRANT
FUND 288 PROP 56-2023-24-1-022
Funded by California's Prop 56 Tobacco Tax, the DOJ Tobacco grant is designed to support the enforcement of state laws related to the illegal sale and marketing of tobacco products, and aids in the reduction of tobacco use and access to minors.
FUND 288: DOJ TOBACCO GRANT 2025-2026 2026-2027 2026-2027 PROP 56-2023-24-1-022 Projected Proposed Adopted
REVENUE
:288-5420-44101 GRANT REVENUE 149,231 60,520 60,520
Revenue Total 149,231 60,520 60,520
EXPENSE
288-5200-6556 SALARIES EXPENSE 115 115
288-5300-5000 SALARIES EXPENSE 7,462 2,000 2,000
288-5400-5000 SALARIES EXPENSE 29,843
288-5400-5006 OVERTIME 8,106 9,000 9,000
288-5400-5012 FICA/MEDICARE 1,226 680 680
288-5420-5000 SALARIES EXPENSE 67,712 28,725 28,725
288-5420-5012 FICA/MEDICARE 5,180 2,300 2,300
288-5420-5015 WORKER'S COMP 3,500 3,500
288-5420-5017 LIABILITY INSURANCE 4,588 4,700 4,700
:288-5420-6000 OFFICE SUPPLIES 10,001 9,500 9,500
288-5420-6503 TRAVEL, MEETINGS & TRAINING 15,113
Expense Total 149,231 60,520 60,520
FUND -288 DOJ TOBACCO GRANT (Deficit): - -
Revenue Expenditures
$60,520 $60,520
INDOOR/OUTDOOR REGIONAL SPORTS PARK -
ANNA M. CABALLERO
FUND 290 SG-10-002
The funding secured by Senator Anna M. Caballero will
support the development of the City of Parlier's
Indoor/Outdoor Regional Sports Park. This project will include the construction of multi-use sports fields, 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: ANA CABALLERO-INDOOR/OUTDOOR 2025-2026 2026-2027 2026-2027 SPORTS PARK-10-002 Projected Proposed Adopted
REVENUE
290-5700-44101 GRANT REVENUE 1,000,000 1,000,000
Revenue Total 1,000,000 1,000,000
EXPENSE
290-5700-7038 INDOOR REGIONAL SPORT PARK 1,870 995,470 995,470 Expense Total 1,870 995,470 995,470
FUND -290 ANA CABALLERO-INDOOR/OUTDOOR (Deficit): (1,870) 4,530 4,530 Revenue Expenditures
$1,000,000 $995,470
20-PLHA 16054
FUND 297
The 20-PLHA 16054 grant is funded by the California
Department of Housing and Community Development under
the Permanent Local Housing Allocation (PLHA) program.
Funding will support homebuyer assistance programs,
operating and capital costs for Navigation Centers, and rehabilitation of dwelling units. The grant aims to increase affordable housing opportunities, provide supportive services for homeless populations, and improve the condition of
existing housing stock.
FUND 297: 20-PLHA-16054 2025-2026 2026-2027 2026-2027
Projected Proposed Adopted
REVENUE
297-5700-44101 GRANT REVENUE 156,159
Revenue Total 156,159
EXPENSE
297-5700-6533 ACTIVITY DELIVERY 24,568 100,000 100,000
297-5700-9979 HOME REHAB/ADU 536,622 305,000 305,000
Expense Total 561,190 405,000 405,000
FUND - 297 - PLHA-16054 SURPLUS (Deficit): (405,031) (405,000) (405,000) Revenue Expenditures
$0 $405,000
95 I.N. PARLIER SPORTS PARK (OUTDOOR)
FUND 299 PROJECT NO. LW-10-032 PJ#06-01861
The I.N Parlier Sports Park (Outdoor) is funded by the Land and Water Conservation Fund for the construction of a new community park. The project is intended to enhance
recreational opportunities, promote outdoor activity, and improve quality of life for residents of all ages.
FUND 299: I.N. PARLIER SPORTS PARK (OUTDOOR) - 2025-2026 2026-2027 2026-2027 LW-10-032 PJ#06-01861 Projected Proposed Adopted
REVENUE
299-5000-44101 GRANT REVENUE 4,100,000 4,100,000
Revenue Total 4,100,000 4,100,000
EXPENSE
299-5000-6520 PROFESSIONAL SERVICES 4,100,000 4,100,000 Expense Total 4,100,000 4,100,000
FUND -299 İ.N. PARLIER SPORTS PARK (OUTDOOR) (Deficit]
Revenue
Expenditures
$4,100,000 $0
96 POLICE STATION REHABILITATION
FUND 314 BSCC AB179
The BSCC AB 179 grant provides funding to local governments and community organizations in California to assist in the rehabilitation of the police department.
FUND 314: BSCC AB179 POLICE STATION 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
Revenue Total
EXPENSE
314-5400-6520 PROFESSIONAL SERVICES/FEES 1,093,339 750,000 750,000 Expense Total 1,093,339 750,000 750,000
FUND -314 BSCC AB179 POLICE STATION (Deficit): (1,093,339) (750,000) (750,000) ARLIE!
POLICE
Revenue Expenditures
$- $750,000
PUBLIC HEALTH & SAFETY CANNABIS -
FUND 315 BSCC 907-22
The purpose of the BSCC-Public Health & Safety Cannabis grant is to support effective violence reduction initiatives in communities that are disproportionately impacted by violence, particularly group- member involved homicides, shootings, and aggravated assaults.
FUND 315: BSCC 907-22-PUBLIC HEALTH 2025-2026 2026-2027 2026-2027 AND SAFETY Projected Proposed Adopted
REVENUE
315-5000-44101 GRANT REVENUE 798,597 834,645 859,790
Revenue Total 798,597 834,645 859,790
EXPENSE
315-5200-5000 SALARIES EXPENSE 36,476 36,476 32,640
315-5200-6542 CONTRACT SERVICES 539,388 539,388 539,400 315-5200-6553 COMPUTER-SOFTWARE 25,273 25,273 25,300
315-5200-6556 CONSULTANT 3,000 3,000
315-5400-5000 SALARIES EXPENSE 65,000 85,231 85,240
315-5400-5003 OTHER PAY 8,523 8,530
315-5400-5010 PERS-PENSION 5,702 10,528 16,430
315-5400-5011 INSURANCE-MED, DEN, VISION 2,200 1,650
315-5400-5012 FICA/MEDICARE 5,200 7,172 7,180
315-5400-5013 UNIFORM 1,000
315-5400-5014 LIFE, LTD & STD 2,500 500 970
315-5400-5015 WORKERS COMP 3,435
315-5400-5017 LIABILITY INSURANCE 9,098 9,098
315-5621-5000 SALARIES EXPENSE 44,000 44,000
315-5621-5010 PERS-PENSION 2,465 2,465 3,950
315-5621-5011 INSURANCE-MED, DEN, VISION 1,500 1,500 10,160 315-5621-5012 FICA/MEDICARE 2,800 2,800 3,790
315-5621-5014 LIFE, LTD & STD 650
315-5621-5015 WORKERS COMP 3,435 3,435 3,450
315-5621-5017 LIABILITY INSURANCE 3,000 3,000 3,000
315-5621-6000 OFFICE SUPPLIES 6,000 6,000 6,000
315-5621-6002 PART & SUPPLIES 35,800 35,800 35,800
315-5621-6555 UNIFORMS & SERVICES 5,760 5,760 5,760
315-5621-6556 CONSULTANT 3,000
Expense Total 798,597 834,384 859,790
FUND -315 BSCC 907-22-PUBLIC HEALTH AND SAFETY (Deficit): 261 Revenue Expenditures
$859,790 $859,790
FLOOD CONTROL & GROUNDWATER BANKING
PROJECT - PHASE I
FUND 316 PROP 1 DWR-4600015081
The Flood Control & Groundwater Banking project is funded by the Kings Basin Integrated Regional Water Management Plan to support retrofitting existing stormwater retention basins to increase their storage capacity and convert them into functional groundwater recharge basins. The project will establish hydraulic connections to adjacent Consolidated Irrigation District facilities, enabling the delivery of surface water into the basins for groundwater banking. The basins included are the Foothill Basin, Avila Basin, and Tuolumne Basin.
FUND 316: PROPOSITION 1 CDWR KINGS BASIN 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
316-5600-44101 GRANT REVENUE 3,845,740 2,500,000 2,500,000 Revenue Total 3,845,740 2,500,000 2,500,000
EXPENSE
316-5600-7006 CAPITAL PROJECT 3,845,740 2,000,000 2,000,000 Expense Total 3,845,740 2,000,000 2,000,000
FUND -316 PROPOSITION 1 CDWR KINGS BASIN (Deficit): 500,000 500,000 Revenue Expenditures
$2,500,000 $2,000,000
21-PLHACOM-17071
FUND 317
The 21-PLHACOM-17071 grant is funded by the State of
California Department of Housing and Urban Development
(HUD). The grant is to support the development of Parlier Family Apartments located on Manning Avenue. The project will provide affordable housing to promote community
growth and address local housing needs.
FUND 317: 21-PLHACOM-17071 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
317-5700-44101 GRANT REVENUE
Revenue Total
EXPENSE
:317-5700-5000 (SALARIES EXPENSE 140,000 140,000 140,000 :317-5700-5006 OVERTIME 20,000 20,000 20,000
317-5700-5010 PERS-PENSION 15,000 15,000 15,000
317-5700-5011 INSURANCE-MED, DEN, VISION 15,000 15,000 15,000 :317-5700-5012 FICA/MEDICARE 11,500 11,500 11,500
317-5700-5014 LIFE, LTD & STD 5,000 5,000 5,000
|317-5700-5016 [UNEMPLOYMENT INSURANCE 15,000 15,000 15,000 317-5700-5017 ¡LIABILITY INSURANCE 18,500 18,500 18,500 317-5700-6520 ¡PROFESSIONAL SERVICES/FEES 4,750,000 4,750,000 4,750,000 317-5700-6556 CONSULTANT 10,000 10,000 10,000
Expense Total 5,000,000 5,000,000 5,000,000
FUND - 317 21-PLHACOM-17071 (Deficit): (5,000,000) (5,000,000) (5,000,000) Revenue Expenditures
$- $5,000,00
BSCC BYRNE SCIP 1351-25
FUND 318
The Byrne State Crisis Intervention Program (SCIP) furthers the U.S. Department of Justice (US DOJ, Bureau of Justice Assistance (BJA) mission by assisting state, local, and tribal efforts to prevent or reduce crime and violence, with a particular focus on gun violence and the programs and
initiatives that target the risk factors that are likely to lead to this kind of violence.
FUND 318: BSCC BYRNE SCIP 1351-25 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
318-5400-44101 GRANT REVENUE 50,000 106,100 109,050
Revenue Total 50,000 106,100 109,050
EXPENSE
318-5200-5000 SALARY EXPENSE 7,500 7,500
318-5400-5000 SALARY EXPENSE 42,650 42,620
318-5400-5003 EMPLOYEE BENEFITS 4,000 1,070
318-5400-5006 OVERTIME 2,550 2,550
318-5400-5010 PERS-PENSION 4,800 8,310
:318-5400-5011 NSURANCE-MED, DEN, VISION 5,000 7,450
318-5400-5012 FICA/MEDICARE 3,300 3,350
318-5400-5013 UNIFORM 500 500
318-5400-5014 LIFE, LTD & STD 500 400
318-5400-5015 WORKERS COMP 3,450 3,450
318-5400-5017 [LIABILITY INSURANCE 9,100 9,100
318-5400-6000 OFFICE SUPPLIES 6,000 6,000
318-5400-6503 TRAVEL, MEETINGS & TRAINING 300 300
:318-5400-6520 PROFESSIONAL SERVICES/FEES 16,450 16,450 Expense Total 106,100 109,050
FUND -318 BSCC BYRNE SCIP (Deficit): 50,000
Revenue Expenditures
$109,050 $109,050
23- CALHOME - 18026
FUND 340
The 23-CALHOME-18026 grant is funded by the State of
California Department of Housing and Community
Development. It provides financial assistance to support First- Time Homebuyer programs and the development of
Accessory Dwelling Units (ADUs). The goal is to expand
affordable housing opportunities and improve housing
accessibility within the community.
FUND 340: 23-CALHOME-18026 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
340-5700-44101 GRANT REVENUE 1,500,000 2,624,034 2,624,034 Revenue Total 1,500,000 2,624,034 2,624,034
EXPENSE
340-5700-8100 FIRST TIME HOME MORTGAGE ASSISTANCE 1,370,000 1,609,454 .... 1,609,454 340-5700-9987 ADU LOAN PROGRAM 10,000 996,495 996,495
¡Expense Total 1,380,000 2,605,949 2,605,949
FUND - 340 23-CALHOME-18026 (Deficit): 120,000 18,085 18,085 Revenue
Expenditures
$2,624,034 $2,605,949
WASTEWATER TREATMENT PLAN
IMPROVEMENTS PROJECT - SWRCB
FUND 404 PJ# C-06-8193-210
The Wastewater Treatment Plan Improvements Project grant is funded by the California Water Resources Control Board for improvements to bring the City's wastewater treatment plant into compliance with effluent discharge regulations. The project will upgrade treatment processes to produce higher- quality effluent suitable for beneficial reuse, enhance nitrogen removal to safeguard groundwater resources, and reduce
energy consumption to improve overall operational efficiency.
FUND 404: WASTEWATER-IMPROV PROJ 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
404-5000-44101 GRANT REVENUE 7,500,211
3,716,840 3,716,840
Revenue Total 7,500,211 3,716,840 3,716,840
EXPENSE
404-5600-6520 PROFESSIONAL SERVICES/FEES 7,500,211
404-5600-6556 CONSULTANT 500,000 500,000
404-5600-7006 CAPITAL PROJECT 3,200,000 3,200,000
Expense Total 7,500,211 3,700,000 3,700,000
FUND -404 WATEWATER- IMPROV PROJ (Deficit): 16,840 16,840 Revenue Expenditures
$3,716,840 $3,700,000
BASIN IMPROVEMENT
FUND 406 SWRCB-D2419002
In 2024, the City was awarded funding through the State Water Resources Control Board to enhance the capacity of the Richard Flores Basin. This project will improve stormwater quality, provide flood mitigation, and support groundwater recharge through the implementation of green infrastructure and resilient design practices.
FUND 406: SWRCB-D2419002 BASIN IMPROVEMENT 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
406-5600-44101 GRANT REVENUE 5,028,419 4,596,099 4,596,099 Revenue Total 5,028,419 4,596,099 4,596,099
EXPENSE
406-5600-6519 ENGINEERING FEES 826,047 826,047
406-5600-6520 PROFESSIONAL SERVICES/FEES 5,028,419 3,357,955 3,357,955 Expense total 5,028,419 4,184,002 4,184,002
FUND -406 SWRCB-D2419002 BASIN IMPROVEMENT (Deficit): 412,097 412,097 Revenue Expenditures
$4,596,099 $4,184,002
CITY OF PARLIER
ENTERPRISE
FUNDS
105
ENTERPRISE FUND - WATER
FUND 400
Mission
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
0.2%
28%
Expenditures
37%
Salaries & Benefits • Services & Supplies
• Capital Project •Debt Service
35%
Revenue Expenditures
$2,548,000 $3,557,815
106
ENTERPRISE FUND - WATER
FUND 400
FUND: 400 2025-2026 2026-2027 2026-2027
WATER Projected Proposed Adopted
Revenue
400-5000-44101 GRANT REVENUE 2,325
400-5000-46000 INTEREST REVENUE 5,000 6,000 6,000
400-5300-46020 CASH SHORT/OVER
400-5600-45401 BACK FLOW FEES 3,000 3,000
400-7100-45400 UTILITIES REVENUE 2,200,000 2,450,000 2,450,000 400-7100-45403 LATE CHARGE FEE 33,000 32,000 32,000
400-7100-45404 RECONNECTION FEE 58,000 56,000 56,000
400-7100-45405 HOOK UP FEE 4,400 1,000 1,000
Revenue Total 2,302,725 2,548,000 2,548,000
Expense
400-5100-5000 SALARIES EXPENSE 13,325 16,800 16,800
400-5200-5000 SALARIES EXPENSE 96,775 99,980 99,980
400-5300-5000 SALARIES EXPENSE 209,300 204,090 204,090
400-5600-5000 SALARIES EXPENSE 354,175 515,000 490,470
400-5200-5003 OTHER PAY 4,620 4,620
400-5200-5006 OVERTIME - -
400-5300-5006 OVERTIME 2,650 2,320 2,320
400-5600-5006 OVERTIME 28,994 29,864 29,000
400-5200-5010 PERS-PENSION 15,650 17,220 17,220
400-5300-5010 PERS-PENSION 29,675 25,080 25,080
400-5600-5010 PERS PENSION 39,650 47,317 71,340
400-5100-5011 INSURANCE-MED, DEN, VISION 225 330 330
400-5200-5011 INSURANCE-MED, DEN, VISION 12,700 14,710 14,710 400-5300-5011 INSURANCE-MED, DEN, VISION 11,900 20,100 20,100 400-5600-5011 INSURANCE-MED, DEN, VISION 67,650 73,062 76,720 400-5100-5012 FICA/MEDICARE 1,025 1,290 1,290
400-5200-5012 FICA/MEDICARE 6,875 8,010 8,010
400-5300-5012 FICA/MEDICARE 14,230 16,750 16,750
400-5600-5012 FICA/MEDICARE 22,450 41,682 51,450
400-5200-5014 LIFE, LTD & STD 1,175 1,390 1,390
400-5300-5014 LIFE, LTD & STD 1,925 2,890 2,890
400-5600-5014 LIFE, LTD & STD 3,100 3,255 5,350
400-5100-5015 WORKERS COMP 1,050 1,130 1,130
400-5200-5015 WORKERS COMP 7,525 8,210 8,210
400-5300-5015 WORKERS COMP 10,275 10,500 10,500
400-5600-5015 WORKERS COMP 35,574 35,574 39,780
400-5100-5017 LABILITY INSURANCE 1,600 1,790 1,790
400-5200-5017 LABILITY INSURANCE 11,690 13,090 13,090
400-5300-5017 LABILITY INSURANCE 16,000 17,070 17,070
400-5600-5017 LABILITY INSURANCE 51,876 54,470 59,050
Total Wages & Benefits 1,069,039 1,287,594 1,310,530
107
ENTERPRISE FUND - WATER
FUND 400
FUND: 400 2025-2026 2026-2027 2026-2027
WATER Continued Projected Proposed Adopted
Services & Supplies
400-5100-6000 OFFICE SUPPLIES 1,125
400-5200-6000 OFFICE SUPPLIES 20 100 100
400-5300-6000 OFFICE SUPPLIES 2,500 2,500 2,500
400-5600-6000 OFFICE SUPPLIES 1,700 1,751 1,700
400-5300-6001 OPERATIONAL SUPPLIES 2,500 2,500 2,500
400-5200-6002 PARTS & SUPPLIES 65 100 100
400-5300-6002 PARTS & SUPPLIES 500 500 500
400-5600-6002 PARTS & SUPPLIES 75,000 80,000 80,000
400-5600-6004 TOOLS & MINOR EQUIPMENT 2,000 2,100 2,000 400-5600-6005 SAFETY EQUIPMENT 2,000 2,060 2,100
400-5300-6011 FUEL -
400-5600-6011 FUEL 23,500 24,000 2,400
400-5300-6012 POSTAGE, SHIPPING & FREIGHT 11,400 11,400 11,400 400-5600-6012 POSTAGE, SHIPPING & FREIGHT 1,000 1,500 1,500 400-5200-6500 ORDINANCE & PUBLISHINGS 1,500 1,500 1,500 400-5300-6500 ORDINANCE & PUBLISHINGS 200 200 200
400-5300-6501 MEMBERSHIP DUES 3,300 3,300 3,300
400-5600-6501 MEMBERSHIP DUES 3,520 3,626 3,520
400-5100-6503 TRAVEL, MEETINGS & TRAINING 1,500
400-5300-6503 TRAVEL, MEETINGS & TRAINING 450 450 450
400-5600-6503 TRAVEL, MEETINGS & TRAINING 1,700 7,000 7,000 400-5300-6510 TELEPHONE/DATA/PAGER 2,200 2,200
400-5600-6510 TELEPHONE/DATA/PAGER 12,000 12,360 12,000 400-5300-6512 ELECTRICITY 2,700 2,700 2,700
400-5600-6512 ELECTRICITY 320,000 342,400 320,000
400-5600-6513 GAS 1,000 1,070 1,000
400-5100-6520 PROFESSIONAL SERVICES/FEES 400 -
400-5200-6520 PROFESSIONAL SERVICES/FEES 200 200 200
400-5300-6520 PROFESSIONAL SERVICES/FEES 7,000 7,000 7,000 400-5600-6520 PROFESSIONAL SERVICES/FEES 90,000 138,205 90,685 400-5300-6530 RECRUITMENT & ADVERTISEMENT 800 800 800
400-5600-6530 RECRUITMENT & ADVERTISEMENT 600 600 600
400-5200-6531 REPAIRS & MAINTENANCE 2,200 -
400-5600-6531 REPAIRS & MAINTENANCE 50,000 51,500 50,000 400-5600-6532 VEHICLE MAINTENANCE 17,000 17,510 17,000
400-5300-6541 LEASE CONTRACTS 20,000 20,000 20,000
400-5600-6541 LEASE CONTRACTS 3,000 3,000 3,000
400-5300-6542 CONTRACT SERVICES 20,500 20,500 20,500
400-5600-6542 CONTRACT SERVICES 50,000 51,500 50,000
400-5618-6542 CONTRACT SERVICES 100 -
400-5620-6542 CONTRACT SERVICES 300
108
ENTERPRISE FUND - WATER
FUND 400
FUND: 400 2025-2026 2026-2027 2026-2027
WATER Continued Projected Proposed Adopted
400-5600-6544 LAB ANALYSIS & TESTING 20,000 20,000 20,000 400-7100-6550 MAINTENANCE - LANDSCAPE 500
400-5300-6551 IT SERVICES 2,100 2,100 2,100
400-5600-6551 IT SERVICES 4,500
400-5200-6552 COMPUTER - HARDWARE 100
400-5300-6552 COMPUTER - HARDWARE 3,000 3,000 3,000
400-5300-6553 COMPUTER - SOFTWARE 6,000 6,000 6,000
400-5600-6555 UNIFORMS & SERVICES 5,000
400-5300-6554 LATE CHARGES 75
400-5600-6554 LATE CHARGES 1,000
400-5300-6556 CONSULTANT 1,000
400-5600-6556 CONSULTANT 3,000
400-5300-6581 ADCOMP/CC TRANSACTION FEE 50,000 50,000 50,000 400-5600-6583 REGULATORY FEES 15,000 15,000 15,000
Total Services & Supplies 846,755 816,555 816,555
Capital Outlay
400-5600-7006 CAPITAL PROJECT 100,000 1,000,000
Total Capital Project 1,000,000 1,000,000
Debt Services
400-5300-9000 DEBT SERVICE PRINCIPAL 3,750 3,750 3,750
400-5600-9000 DEBT SERVICE PRINCIPAL 1,200 1,200 1,200
400-5300-9001 DEBT SVC-INT 600 600 600
400-5600-9001 DEBT SVC -INT. 180 180 180
400-5000-9982 INTERGOVERMENT SVCS 424,170 425,000 425,000 Total Debt Service 429,900 430,730 430,730
Expense Total 2,345,695 3,557,815 3,557,815
FUND: 400 - WATER Surplus (Deficit) (42,970) (1,009,815) (1,009,815) 109
ENTERPRISE FUND - WASTEWATER
FUND 401
Mission
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
7%
2% Expenditures
Salaries & Benefits
40% • Services & Supplies
• Capital Project
• Debt Service
51%
Revenue Expenditures
$2,303,800 $2,302,500
110
ENTERPRISE FUND - WASTEWATER
FUND 401
FUND: 401 2025-2026 2026-2027 2026-2027
WASTEWATER Projected Requested Adopted
Revenue
401-5000-46000 INTEREST REVENUE 1,500 1,600 1,600
401-5000-46017 KERNEY AG - SEWER 2,800 2,000 2,000
401-7100-45400 UTILITIES REVENUE 2,415,200 2,300,000 2,300,000 401-7100-46004 USDA UTILITIES REV ENUE 4,500 200 200
Revenue Total 2,424,000 2,303,800 2,303,800
Expense
401-5100-5000 SALARIES EXPENSE 13,325 16,800 16,800
401-5200-5000 SALARIES EXPENSE 119,000 115,570 115,570
401-5300-5000 SALARIES EXPENSE 250,000 271,350 271,350
401-5600-5000 SALARIES EXPENSE 200,000 269,300 182,860
401-5200-5003 OTHER PAY - 5,520 5,520
401-5300-5006 OVERTIME 3,360 3,070 3,070
401-5600-5006 OVERTIME 15,000 15,000 15,000
401-5200-5010 PERS-PENSION 24,000 20,980 20,980
401-5300-5010 PERS-PENSION 35,000 32,300 32,300
401-5600-5010 PERS-PENSION 20,000 24,078 25,960
401-5100-5011 INSURANCE-MED,DEN.VISION 225 330 330
401-5200-5011 INSURANCE-MED,DEN, VISION 17,000 16,720 16,720 401-5300-5011 INSURANCE-MED,DEN, VISION 20,000 23,820 23,820 401-5600-5011 INSURANCE-MED,DEN, VISION 47,000 50,760 28,195 401-5100-5012 FICA/MEDICARE 1,025 1,290 1,290
401-5200-5012 FICA/MEDICARE 9,100 9,270 9,270
401-5300-5012 FICA/MEDICARE 19,500 21,900 21,900
401-5600-5012 FICA/MEDICARE 14,700 21,749 13,955
401-5200-5014 LIFE, LTD & STD 2,000 1,560 1,560
401-5300-5014 LIFE, LTD & STD 4,000 3,720 3,720
401-5600-5014 LIFE, LTD & STD 1,800 1,890 1,885
401-5100-5015 WORKERS COMP 1,050 1,130 1,130
401-5200-5015 WORKERS COMP 10,000 10,080 10,080
401-5300-5015 WORKERS COMP 17,000 16,090 16,090
401-5600-5015 WORKERS COMP 20,000 20,000 13,920
401-5100-5017 LABILITY INSURANCE 1,600 1,790 1,790
401-5200-5017 LABILITY INSURANCE 15,900 16,130 16,130
401-5300-5017 LABILITY INSURANCE 26,500 26,160 26,160
401-5600-5017 LABILITY INSURANCE 26,000 27,300 21,480
Total Wages & Benefits 934,085 1,045,657 918,835
Services & Supplies
401-5100-6000 OFFICE SUPPLIES 1,125
401-5200-6000 OFFICE SUPPLIES 30 30 30
111
ENTERPRISE FUND - WASTEWATER
FUND 401
FUND: 401 2025-2026 2026-2027 2026-2027
WASTEWATER Continued Projected Proposed Adopted
401-5300-6000 OFFICE SUPPLIES 1,300 1,300 1,300
401-5600-6000 OFFICE SUPPLIES 150 150
401-5300-6001 OPERATIONAL SUPPLIES 1,000 1,000 1,000
401-5600-6002 PARTS & SUPPLIES 12,500 25,000 12,500
401-5600-6004 TOOLS & MINOR EQUIPMENT 500 1,000 500
401-5600-6005 SAFETY EQUIPMENT 500 500 500
401-5600-6011 FUEL 14,900 20,000 14,900
401-5300-6012 POSTAGE, SHIPPING & FREIGHT 10,500 10,500 10,500 401-5200-6500 ORDINANCE & PUBLISHINGS 1,500 1,500 1,500 401-5300-6500 ORDINANCE & PUBLISHINGS 300 300 300
401-5300-6501 MEMBERSHIP DUES 3,300 3,300 3,300
401-5600-6501 MEMBERSHIP DUES 12,900 13,287 12,900
401-5300-6503 TRAVEL, MEETINGS & TRAINING 500 500 500
401-5600-6503 TRAVEL, MEETINGS & TRAINING 2,200 9,000 9,000 401-5300-6510 TELEPHONE/DATA/PAGER 1,900 1,900 1,900
401-5600-6510 TELEPHONE/DATA/PAGER 6,000 8,000 6,000
401-5300-6512 ELECTRICITY 3,100 3,100 3,100
401-5600-6512 ELECTRICITY 670,000 716,900 670,000
401-5600-6513 GAS 300 321 300
401-5600-6519 ENGINEERING FEES - 80,000 80,000
401-5100-6520 PROFESSIONAL SERVICES/FEES 200
401-5200-6520 PROFESSIONAL SERVICES/FEES 100 500 500
401-5300-6520 PROFESSIONAL SERVICES/FEES 7,000 7,000 7,000 401-5600-6520 PROFESSIONAL SERVICES/FEES 40,000 40,000 40,685 401-5300-6530 RECRUITMENT & ADVERTISEMENT 1,000 1,000 1,000 401-5600-6530 RECRUITMENT & ADVERTISEMENT 500 500 500
401-5200-6531 REPAIRS & MAINTENANCE 2,500 -
401-5600-6531 REPAIRS & MAINTENANCE 60,000 20,000 60,000 401-5600-6532 VEHICLE MAINTENANCE 5,000 20,000 5,000
401-5300-6541 LEASE CONTRACTS 13,000 13,000 13,000
401-5600-6541 LEASE CONTRACTS 4,000 4,000 4,000
401-5300-6542 CONTRACT SERVICES 15,000 15,000 15,000
401-5600-6542 CONTRACT SERVICES 35,200 40,734 35,200
401-5600-6544 LAB ANALYSIS & TESTING 30,300 31,209 30,300 401-5300-6551 IT SERVICES 1,100 -
401-5600-6551 IT SERVICES 4,100 -
401-5300-6553 COMPUTER - SOFTWARE 3,500
401-5600-6553 COMPUTER - SOFTWARE 100
401-5300-6554 LATE CHARGES - -
401-5600-6554 LATE CHARGES - -
401-5600-6555 UNIFORMS & SERVICES 6,000 -
112
ENTERPRISE FUND - WASTEWATER
FUND 401
FUND: 401 2025-2026 2026-2027 2026-2027
WASTEWATER Continued Projected Proposed Adopted
401-5600-6555 UNIFORMS & SERVICES 6,000
401-5300-6556 CONSULTANT 2,000 -
401-5600-6556 CONSULTANT 2,000
401-5600-6580 PROPERTY TAX ADMIN COST 14,700 14,700 14,700 401-5300-6581 ADCOMP/CC TRANSACTION FEE 65,000 65,000 65,000 401-5600-6583 REGULATORY FEES 53,000 53,000 53,000
Total Services & Supplies 1,109,805 1,175,065 1,175,065 Capital Outlay
401-5600-7001 CAPITAL EQUIPMENT 40,000 40,000
Total Debt Service 40,000 40,000
Debt Service
401-5300-9000 DEBT SVC PRINC 133,200 133,200 133,200
401-5600-9000 DEBT SVC/PRINCIPAL 1,100 1,100 1,100
401-5300-9001 DEBT SVC -INT. 31,500 31,500 31,500
401-5600-9001 DEBT SVC -INT. 2,800 2,800 2,800
Total Debt Service 168,600 168,600 168,600
Expense Total 2,212,490 2,302,500 2,302,500
113
ENTERPRISE FUND - SOLID WASTE
FUND 402
Mission
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
0.3% 9%
Expenditures
Salaries & Benefits
• Services & Supplies
• Debt Service
91%
Revenue Expenditures
$1,830,000 $1,820,3000
114
ENTERPRISE FUND - SOLID WASTE
FUND 402
FUND: 402 2025-2026 2026-2027 2026-2027
SOLID WASTE Projected Proposed Adopted
Revenue
402-7100-45400 UTILITIES REVENUE 1,781,950 1,830,000 1,830,000 402-7100-46000 INTEREST REVENUE
Revenue Total 1,781,950 1,830,000 1,830,000
Expense
402-5100-5000 SALARIES EXPENSE 5,300 4,200 4,200
402-5200-5000 SALARIES EXPENSE 23,900 18,500 18,500
402-5300-5000 SALARIES EXPENSE 64,000 35,680 35,680
402-5600-5000 SALARIES EXPENSE 18,550 18,550
402-5200-5003 OTHER PAY 780 780
402-5300-5006 OVERTIME 400 70 70
402-5200-5010 PERS-PENSION 1,800 2,740 2,740
402-5300-5010 PERS-PENSION 4,600 5,090 5,090
402-5600-5010 PERS-PENSION 2,280 2,280
402-5100-5011 INSURANCE-MED,DEN.VISION 85 90 90
402-5200-5011 INSURANCE-MED, DEN, VISION 3,200 2,840 2,840 402-5300-5011 INSURANCE-MED, DEN, VISION 7,900 3,780 3,780 402-5600-5011 INSURANCE-MED,DEN. VISION 3,200 3,200
402-5200-5014 LIFE, LTD & STD 280 280
402-5300-5014 LIFE, LTD & STD 1,400 580 580
402-5600-5014 LIFE, LTD & STD 200 200
402-5100-5012 FICA/MEDICARE 400 330 330
402-5200-5012 FICA/MEDICARE 1,800 1,480 1,480
402-5300-5012 FICA/MEDICARE 4,500 2,990 2,990
402-5600-5012 FICA/MEDICARE 1,420 1,420
402-5100-5015 WORKERS COMP 2,000 2,170 2,170
402-5200-5015 WORKERS COMP 5,150 5,600 5,600
402-5300-5015 WORKERS COMP 8,200 8,160 8,160
402-5600-5015 WORKERS COMP 8,505 8,950
402-5100-5017 LIABILITY INSURANCE 3,050 3,420 3,420
402-5200-5017 LIABILITY INSURANCE 8,000 8,920 8,920
402-5300-5017 LIABILITY INSURANCE 12,700 13,310 13,310
402-5600-5017 LIABILITY INSURANCE 13,001 13,390
Total Wages & Benefits 158,385 168,166 169,000
Services & Supplies
402-5300-6000 OFFICE SUPPLIES 1,100 1,100 1,100
402-5300-6001 OPERATIONAL SUPPLIES 1,200 1,200 1,200
402-5300-6002 PARTS & SUPPLIES 900 900 900
402-5300-6500 ORDINANCE & PUBLISHINGS 50 50 50
115
ENTERPRISE FUND - SOLID WASTE
FUND 402
FUND: 402 2025-2026 2026-2027 2026-2027
SOLID WASTE Continued Projected Proposed Adopted
402-5300-6501 MEMBERSHIP DUES 1,400 1,400 1,400
402-5600-6501 MEMBERSHIP DUES 350 350 350
402-5300-6510 TELEPHONE/DATA/PAGER 500 500 500
402-5300-6012 POSTAGE, SHIPPING & FREIGHT 10,000 10,000 10,000 402-5300-6514 GARBAGE SERVICES 1,488,000 1,488,000 1,488,000 402-5600-6514 GARBAGE SERVICES 36,500 36,500
402-5300-6520 PROFESSIONAL SERVICES/FEES 2,300 2,300 2,300 402-5600-6520 PROFESSIONAL SERVICES/FEES 35,400 36,462 35,400 402-5300-6541 LEASE CONTRACTS 2,400
402-5300-6542 CONTRACT SERVICES 13,500 13,500 13,500
402-5300-6553 COMPUTER - SOFTWARE 500
402-5300-6556 CONSULTANT 800 800 800
402-5300-6581 ADCOMP/CC TRANSACTION FEE 54,000 54,000 54,000 Total Services & Supplies 1,612,400 1,647,062 1,646,000 Debt Service
402-5300-9001 DEBT SERVICE INTEREST 550 550 550
402-5300-9000 DEBT SERVICE PRINCIPAL 3,650 3,650 3,650
402-5600-9000 DEBT SERVICE PRINCIPAL 1,100 1,100 1,100
402-5600-9001 DEBT SERVICE INTEREST 160
Total Debt Service 5,460 5,300 5,300
Expense Total 1,776,245 1,820,528 1,820,300
FUND: 402-SOLID WASTE Surplus(Deficit) 5,705 9,472 9,700 116
CITY OF PARLIER
FO
OTHER
ADDITIONAL
FUNDS
117
OPIOID SETTLEMENT
FUND 310
The Opioid Settlement represents funds allocated to local governments as part of a nationwide legal settlement with opioid manufacturers and distributors held responsible for their role in the opioid crisis. The City of Parlier will receive annual allocations to support opioid remediation efforts, including prevention, treatment, education, and recovery services.
FUND 310: OPIOID SETTLEMENT 2025-2026 2026-2027 2026-2027 Projected Proposed Adopted
REVENUE
310-5400-44101 GRANT REVENUE 42,818
20,000 20,000
REVENUE TOTAL: 42,818 20,000 20,000
EXPENSE
310-5400-6520 PROFESSIONAL SERVICES/FEES 25.000 25,000 25,000 EXPENSE TOTAL: 25,000 25,000 25,000
FUND -310 OPIOID SETTLEMENT (Deficit): 17,818 (5,000) (5,000) Revenue Expenditures
$20,000 $25,000
118
TCP SETTLEMENT
FUND 405
The TCP Settlement refers to legal agreements involving compensation from companies responsible for contaminating water supplies with 1,2,3-Tri Chloropropane (TCP), a toxic chemical used historically in pesticides and industrial processes.
FUND 405: TCP SETTLEMENT 2025-2026 2026-2027 2026-2027
Projected Proposed Adopted
REVENUE
405-5000-46000 INTEREST REVENUE 18,605 10,000 10,000
REVENUE TOTAL: 18,605 10,000 10,000
EXPENSE
405-5600-7006 CAPITAL PROJECT 1,000,000 1,000,000 1,000,000 EXPENSE TOTAL: 1,000,000 1,000,000 1,000,000
FUND -405 TCP SETTLEMENT (Deficit): (981,395) (990,000) (990,000) Revenue
Expenditures
$10,000 $1,000,000
119
SUCCESSOR'S AGENCY
FUND 602
The Successor's Agency is a public entity established to manage the responsibilities and obligations of a dissolved redevelopment agency (RDA) in California. Following the dissolution of RDAs in 2012 under Assembly Bill 1X 26, successor agencies were created to wind down the affairs of former RDAs.
FUND: 602 2025-2026 2026-2027 2026-2027
SUCCESSOR'S AGENCY Projected Proposed Adopted
Revenue
602-5000-46000 INTEREST REVENUE 813 400 400
602-8100-40011 SUCCESSOR AGENCY PROPERTY TAX 501,529 933.815 933,815 Revenue Total 502,342 934,215 934,215
Expense
602-8100-5000 SALARIES EXPENSE 33,890 75,800 75,800
602-8100-5006 OVERTIME 1,000 1,000
602-8100-5010 PERS-PENSION 5,700 6,040 6,040
602-8100-5011 INSURANCE-MED, DEN, VISION 4,300 6,000 6,000 602-8100-5012 FICA/MEDICARE 1,510 5,800 5,800
602-8100-5014 LIFE, LTD & STD 550 800 800
602-8100-5015 WORKERS COMP 6,500 2,100 2,100
602-8100-5017 LIABILITY INSURANCE 2,460 2,460
Total Wages and Benefits 52,450 100,000 100,000
Services & Supplies
602-8100-6503 TRAVEL MEETINGS & TRAINING 100 100
602-8100-6520 PROFESSIONAL SERVICES/FEES 5,870 15,900 15,900 602-8100-6521 ATTORNEY SERVICES - 5,000 5,000
602-8100-6542 CONTRACT SERVICES 30,000 30,000
602-8100-6582 ADMINISTRATIVE FEES 1,800
Total Services & Supplies 7,670 51,000 51,000
Debt Service
602-8100-9000 DEBT SERVICE PRINCIPAL 669,757 672,215 672,215 602-8100-9001 DEBT SERVICE INTEREST 116,980 110,600 110,600 Total Debt Service 786,737 782,815 782,815
Expense Total: 846,857 933,815 933,815
FUND: 602 Successor's Agency (Deficit) (344,515) 400 400 Revenue Expenditures
$934,215 $933,815
120
DEVELOPMENT IMPACT FEES
FUND 700, 701, 702, 703, 704, 705, 707
Development Impact Fees are fees collected from new
development to fund growth-related infrastructure, facilities, and capital improvements. These fees support general
government, police, fire protection, parks and recreation, storm drainage, water, and wastewater systems needed to accommodate future growth and maintain service levels.
FUND: 700 2025-2026 2026-2027 2026-2027
GENERAL IMPACT Projected Proposed Adopted
Revenue
700-5000-45391 DEVIMPFEES-PUBLIC SAFETY 110
700-5000-46000 INTEREST REVENUE 50
700-9100-45500 IMPACT FEES 1,200 1,000 1,000
Revenue Total 1,360 1,000 1,000
Expense
Expense Total -
FUND 700 - General Impact Surplus (Deficit) 1,360 1,000 1,000 FUND: 701 2025-2026 2026-2027 2026-2027
POLICE IMPACT Projected Requested Adopted
Revenue
701-5000-45390 DEVIMPFEES-FIRE FLOW 1,100 1,100
701-5000-46000 INTEREST REVENUE 30
701-9100-45500 IMPACT FEES 1,010
Revenue Total 1,040 1,100 1,100
Expense
Expense Total - - -
FUND 701 - Police Impact Surplus (Deficit) 1,040 1,100 1,100
DEVELOPMENT IMPACT FEES
FUND 700, 701, 702, 703, 704, 705, 707
FUND: 702 2025-2026 2026-2027 2026-2027
FIRE IMPACT Projected Requested Adopted
Revenue
702-5000-46000 INTEREST REVENUE 200
702-9100-45500 IMPACT FEES 19,500 20,000 20,000
Revenue Total 19,700 20,000 20,000
Expense
Expense Total - - -
FUND 702 - Fire Impact Surplus (Deficit) 19,700 20,000 20,000 FUND: 703 2025-2026 2026-2027 2026-2027
PARK IMPACT Projected Requested Adopted
Revenue
703-5000-45391 DEVIMPFEES-PUBLIC SAFETY 1,000 1,000
703-5000-46000 INTEREST REVENUE 150
703-9100-45500 IMPACT FEES 300
Revenue Total 450 1,000 1,000
Expense
Expense Total - -
FUND 703 - Park Impact Surplus (Deficit) 450 1,000 1,000 FUND: 704 2025-2026 2026-2027 2026-2027
STORM DRAIN IMPACT Projected Requested Adopted
Revenue
704-5000-46000 INTEREST REVENUE 100
704-9100-45500 IMPACT FEES 2,500 3,000 3,000
Revenue Total 2,600 3,000 3,000
Expense
704-5600-6520 PROFESSIONAL SERVICES/FEES
Expense Total
FUND 704 - Storm Drain Impact Surplus (Deficit) 2,600 3,000 3,000
DEVELOPMENT IMPACT FEES
FUND 700, 701, 702, 703, 704, 705, 707
FUND: 705 2025-2026 2026-2027 2026-2027
WATER IMPACT Actual Requested Adopted
Revenue
705-5000-46000 INTEREST REVENUE 900
705-9100-45500 IMPACT FEES 45,000 50,000 50,000
Revenue Total 45,900 50,000 50,000
Expense
Expense Total - -
FUND 705 - Water Impact Surplus (Deficit) 45,900 50,000 50,000 FUND: 707 2025-2026 2026-2027 2026-2027
WASTEWATER IMPACT Actual Requested Adopted
Revenue
707-5000-46000 INTEREST REVENUE 1,500
707-9100-45500 IMPACT FEES 55,000 60,000 60,000
Revenue Total 56,500 60,000 60,000
Expense
Expense Total - - -
FUND 707 - Wastewater Impact Surplus (Deficit) 56,500 60,000 60,000